This recorded commission speaking turn examines compensation provisions in competing coal-mining proposals. Lederer largely agrees with Dr. Melchior and Dr. Vogelstein, but questions whether the draft clearly distinguishes repayment, compensation valuation, and operational accounting.
Die Tilgung von 30 Jahren ist nur etwas verschleiert. Es handelt sich um dieselbe Sache wie im andern Entwurf, wo die Entschädigung in einem späteren oder dem vorliegenden Gesetz bestimmt werden soll.
English translation: Repayment over 30 years is merely somewhat obscured. It is the same matter as in the other draft, where compensation is to be determined in a later law or in the present one.
Lederer thus treats the apparent difference between the drafts as obscuring a shared compensation problem. He also doubts the wisdom of giving the Reich Economic Council a decisive role when its functioning cannot yet be assessed. Interest payments are the principal difficulty, especially where guiding principles IX and V make compensation depend on the opening balance sheet.
His central conceptual move is to distinguish that balance sheet’s compensatory purpose from its possible use in business accounting and the determination of costs. Guiding principle V needs clarification lest readers mistake the opening balance sheet for the sole basis of both. In the latter sphere, Lederer stresses the possibility of objective determination:
Dabei wäre die Entscheidung des Reichswirtschaftsrats vielleicht von prinzipieller, aber nicht von sachlicher Bedeutung.
English translation: In that connection, the decision of the Reich Economic Council might be of significance in principle, but not in substance.
The intervention closes by insisting that using the opening balance sheet to determine compensation is a different matter. Its relevance lies in this compact demand for drafting precision: institutional authority and accounting terminology should not conceal the distinction between establishing operating costs and deciding compensation.
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