ACCCIM Bulletin பੋнзԡ㔀ѫͣз㔀ͤ ㅢ 102 Ѫ
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2016Ꭰ8ᰴܦ❴ (August 2016) Issue No: 4/2016 KDN: PP8722/12/2012(031293) ACCCIM Bulletin பੋнЗԡ㔀ѪͣЗ㔀ͤ ㅢ 102 ѫ ЉॕзએݛେѪ Meeting with YB Minister of Finance II ѢЎऺԆઁߓ۶ղسЗٵѢЎऺԆઁߓ۶ղسЗٵ ReportReport onon SMESME TTaxationaxation SSurveyurvey 22016016 侘Ბ㺫φ͙ࡺᕧੲц THE ASSOCIATED CHINESE CHAMBERS OF COMMERCE AND INDUSTRY OF MALAYSIA BM侘Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ喌ц䃛M̿䷄Special Features 侘Ბ㺫φ͙ࡺᕧੲц 2016Ꭰ8ᰴܦ❴(August 2016) THE ASSOCIATED CHINESE CHAMBERS OF ц䃛Bulletin Issue No: 4/2016 COMMERCE AND INDUSTRY OF MALAYSIA じ102Issue No.102 KDN: PP8722/12/2012(031293) ͙ᕧ ACCCIM Contents Ⱊᒁ 28 ℽఎ㏿Ό䃍ܾ Unity Internship Programme 1 㑂䒽ࣶܦ❴㏰ͧЧ⮰䄉Notes by Chairman of the Editorial and Publication Committee 㜟䄆ᖙ䉦Congratulations 2 ᕧц䪫ᠫⲏᝠ㞛͆Ꮂᬑ⡚䃹 29 ȧ㠝䯰ຂȨ National Day Message by Datuk Ter Leong Yap, “My Hero” 2.0 Award President of ACCCIM 31 㜟䄆ᖙ䉦Congratulations ͙ᕧᕧц䪫ᠫⲏᝠ㞛͆㣣ༀЧͦℽఎ㏿๓ҫ Datuk Ter Leong Yap, President of ACCCIM Appointed As National Unity Ambassador 3 ͙ᕧц㻭じθ䉎ᩫ䘔䪫ᠫⲏѼ৴䛸喏ͦੲ㏻≺ 䬚䷄ᄧᄥも ⁎Ꮂ侘Ბ㺫φᬑ㖆丼ц Meeting between YB Datuk Johari bin Abdul Malaysia Day Celebration Gathering Ghani, Minister of Finance II and ACCCIM 䕋ᝂ፤ᔭ喢͙㏻≺䄯᪠ᄥ͈ࢃφ⮰ᒝۻĄ๓ 32 6 ͙ᕧᎠ͙ᄻЭ͆⼺ߍ䄯ᴑ៑ॶ ৹ą䭱ⵀ䃔ц Report on SME Taxation Survey 2016 International Workshop “Great Fall or New Normal? China’s Economic Restructuring and its 9 ႏᏒ㏻≺៑ॶ喋Ꭰᰴ㜟ᰴ喌 Quarterly Economy Tracker (April – June 2016) Impact on Southeast Asia” ᕧੲцᐬ᪷㞮᠇ᒱцڔ侘Ბ㺫φ 1313 㠝㙝⁓⮰ᒝ৹ᰵҁ᱇喢 33 Brexit’s Aftershocks – What to Expect? NCCIM Raya Open House ज⎪ӔߍༀцЏ㶔ఎݜ䃫 Visit by Delegation of Overseas Community Affairs Council, Taiwan 1919 ͙ᕧ㏰ఎ䊠͙͈ࡃ̵Ⱝϐ≭㔯ᄋ व䮲๓႒Џ㶔ఎݜ䃫 Visit by Delegation of 34 ACCCIM Delegation to Northeast China (Liaoning, University Kuala Lumpur (UniKL) Heilongjiang, Jilin) აЏ㶔ఎژ͙व᳃ⰭϦℽᩫᏈโη喋Ӕߍ喌ߊ Ꭰ͙ᕧ䱾ੲఎ䶲㷂ഥ䃙䄪⼷ ݜ䃫Visit by Delegation of Foreign and Overseas 22 ACCCIM Young Entrepreneurs Committee Chinese Affairs Offi ce of the People’s Government Leadership Team Workshop 2016 of Jilin Province ͙႒ឬ݇℀䊇ą䶭ຂЖᐻڔ͙ᕧĄᎠ 24 ACCCIM STI Competition 2016 Prize Giving ͙䓩ႭⰭੲ㖀⊣ᑾ䭱ӯ䔇цЏ㶔ఎݜ䃫 Ceremony Visit by Delegation of International Oversea Returnees Promotion Association of Liaoning, China त͆ߍস䉏Чą䃞Ꮣژत∁Аຮҁᒝ৹ᗔژĄ 26 Seminar on “New Company Law’s Impact on Your 35 ͙ᕧरᆊцͧߊ⮰ͧ㺭≧ߔMajor Activities Business and Duties” Organised by ACCCIM’s Constituent Chambers ܦ❴Published by 㑂䒽ࣶܦ❴㏰Editorial and Publication Committee 侘Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ喌 䶪䶪䬚䬚AAdviserdviser ޛͧ㑂Deputy Chief Editor 䯰 ⊒᪳⥨Christine PooٲTHE ASSOCIATED CHINESE CHAMBERS OF ͥ䛸ᠫⲏႷ Tan Sri Dato’ Soong Siew Hoong ន㵸㑂䒽Executive Editor COMMERCE AND INDUSTRY OF MALAYSIA ͧЧChairman ᄭ䲎䃪䃍ࣶᢾ❴ th 䭴䠮Tan Chiew Ling : Dato’ Low Kian Chuan Cover design and ArtworkڔFloor, Wisma Chinese Chamber, ᠫⲏࢎ 6 258, Jalan Ampang, Assistant Editors Lin Graphic ޛͧЧDeputy Chairmen ߕ㑂 17B, Jalan SR 3/2, Taman Serdang Raya, .Kuala Lumpur, Malaysia. ͥ䛸ᠫⲏᑌᬸ ֱ⥘ࠐPoh Wan Kh’ng 43300 Seri Kembangan, Selangor 50450 Tel: 603-4260 3090/3091/3092/3093/ Tan Sri Dato’ Teo Chiang Kok 台᪳ᚓ Kelly Wong Tel: 603-8945 3933 Fax: 603-8945 2933 3094/3095 㩍᪳≞ᒷጴ 䅎ᓣᱯ Felix Cheah ឫ࢜Printed by: Fax: 603-4260 3080 Mr. Michael Chai ᳃䯭⣞Lim Yen Ling Len & Hup Printing (M) Sdn. Bhd. E-mail: [email protected] No. 7, Jalan SR 7/11, Serdang Raya, ͧ㑂Chief Editor 䴕ҟᚿHon Jia Hui 43300 Seri Kembangan, Selangor. Homepage: www.acccim.org.my ঔ᩻ဒChow Mun Seong 䅎㢏Sia Kok Eng Tel: 03-8948 1698 Fax: 03-8941 6386 㑂䒽ࣶܦ❴㏰ͧЧ⮰䄉 1 ڟፙᰵܦᕧᎠ䘩ः䖬ॴტ䉎ᩫ䶰ッᵴำᔄᒁ喏Бࣶ ͙ 䄎ᄥ䄉ц স㈧݃̿ᵴᄻ㏰ц䃚Ƞᕧц䪫⢳ఎ᠈цЧ じθ䉎ᩫ䘔䪫ᠫⲏѼ৴䛸䭫䘩⩄ᅨ喏ॴ͙ᕧ⮰ᐦ䃚সⰷ∁Ƞ ጯᎠ͙ᄻЭ͆⼺ߍ䄯ᴑ៑ॶ喏ᬔβ㼏ੲტژ͙ᕧᰴ 䉥⼺̬Ꭰऺᝬ䲎ᄥ⮰䬚䷄喏ᎢᄧⅮ㼏۟ᵴȠ⊵ त͆ߍস䉏Чą䃞ژत∁Аຮҁᒝ৹ᗔژᰴ喏͙ᕧͧߊβĄ तҷ㡵ᵴȨ喏ദ κ ₐ ∁ А ⮰䛹ژᏓȠ ᩫ Ꮘ 䕆 䓳 βȧᎠ 㺭ᕓБࣶᄥЭ͆⮰ᒝ৹喏͙ᕧ䖬䄣 ̿ტݹᲑ䃞㼏喏Ꭲᩢ䯲ᘻ㻭ఊ 亴Ƞ ͙႒ឬ݇℀䊇ͷ࣮䊇҈৭Ⅰ۲⌼⌼倄Ƞ϶Ꭰᓃຂڔ͙ᕧ 䭋йݜ∜࣮ߌじθᅶ͈Ⰻ႒⩋႒䶥Ⱊ℀䊇喏䊎ᓃ݇㏰じ̬ ह喏छૈछ䉦Ƞ 喏ఌₐ᱘ Dato’ Low Kian Chuan∔ڟ喏じθႏᏒ⮰㏻≺䊜߫ำः⤯ڔ᧨㠝㙝⁓䰳 κ㠝㙝⁓ऺࣶじθႏᏒ㏻≺⮰ܲ喏ڟц䃛ܶ⮧β͐݅ܲݗ Бݕᘌ䄧㔱Ƞ 拿拿督卢成全督卢成全 Ђ≧ߔ៑ᄨ喏䄣 䄧㔱࣮䬱Ƞڢ᱘ц䃛ᩢᒁβ͙ᕧ Notes by Chairman of the Editorial and Publication Committee ach year, ACCCIM is invited to submit National Budget The Winning Teams participated at Memorandum, and attend National Budget Consultation the ASEAN Student Science Project and various focus groups meetings. The President of ACCCIM Competition (ASPC) 2016 held in led a delegation to pay a courtesy visit to YB Datuk Johari Thailand and won the 1st prize under bin Abdul Ghani, the newly appointed Minister of Finance II the Innovation Category. Well done to submit the ACCCIM’s recommendations and proposals. and congratulations! ACCCIM announced the Report on the SME Taxation Survey Brexit shocked the world, the 2016 in July. The survey aimed at solicits feedback from 2 nd quarter of the economy businesses on problems encountered after one year of performance concern many parties. implementation of GST so as to seek remedial measures. This issue of Bulletin published two articles respectively on Brexit’s ACCCIM organised a Seminar on New Company Law’s Aftershocks and Quarterly Economy Impact on Your Business and Duties in August. The Tracker for benefi t of readers. Government passed the Companies Bill 2015, in view of the importance of this new law and will impact businesses, ACCCIM Bulletin also reported ACCCIM invited experts to conduct briefi ng, at the same on other activities organised by time, to solicit feedback. ACCCIM for reference of readers. The standard of entries for ACCCIM Science, Technology and Innovations (STI) Competition has gradually improved. 2 侘Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ 总总会长拿督戴良业会长拿督戴良业 国庆日献词 National Day Message by Datuk Ter Leong Yap, President of ACCCIM 29-8-2016 ㏿݆ 喏⮰䓼ߔ֑٫܍϶Ꭰ䓺ᲑじঔᎠᎲᬑȠ϶ᎠᎲᘻ͵䲊 ߇Б䊠喏ͦεं㢏㾵喏ᰬ㏴㣣ᓃ䨢䨈ҟ㐕喏ڔ⮰䛸㏒ຑ䓼ц̶ ন⅀喏̹⁎ℽ֑ͦ٫ڔࢲञᕓ⾭ⵠ喏ͪ⁎㚪ૈᗒ喏吿㝊ϦᓯȠຑ䓼䬠⣜ ⣜ѿܲٱふर͖䶥Ⱊ⮰䔵喏ܧ䃦᭛㓩⤯ȟ䌟Ⅰȟ㙆䒒ȟ⩜ᒰȟ倄ᅀ๗⤯ȟጲ㝥ȟᄰ βᎲᬑͧ䷄Ą̬ᓯ̬ᘻą⮰ఎ㏿̺❝⺊Ƞ ڝ⮰ц喏⠘⿷БᲑࣽᆁ㜟϶喏䕌β⽟֑⮰㏻≺ദ喏᭛रٯ᭛͖ๆ 䩚喏रڟसߖ߇⮰喏ᓃᲑ̹ᬿ喏Иᓱ䶧ߌԹ⣹ᘈȠ๓侘㏻ࢲᩥ䲕ࣽᆁ⮰ 喏㘩㐠័ℽস䄼喏ӯ䔇ц ⽟喏ߌᔗტ≻ڝ 䶧ᬌᬢᬌݧఎ㏿ࡻ߇喏স㶣 ऽݹ䓴䔇Ƞ 》㏻≺̬ѿࡂ喏䕆䃛̺䉰䃛㞦上䕋ࣽᆁ喏《εᬌะ̹喏๓侘䰬㺭ᰠๆᰵ⤯ڔ ε߇⮰䱾Ꭰ喏҈ͦӯ䔇ტ㏻≺ᠭ㐙ࣽᆁ⮰䛹㺭ᣔȠ䱾Ꭰͦᐦͷᴷᶭ喏ტ㺭 㐓㐙ݹ䔇喏ࣽࣽ ᣄসᵩഥ䱾Ꭰݧ̹ქ㐿⮰⮰Ƞᝬ䄿⮰ᵩഥഥ喏̹ϱ᭛ഥ䃙႒ᱛ̿সᕉ 䱾Ꭰ⮰❝ᗱᔬসᄥტ⮰䃐सᙋȠᩫᏈ䔅䲎ڧᘟ৭ᓣࣽᆁ喏ᰠ䛹㺭⮰᭛ഥ ำᕉ㔯߇ȟᏀऄ߇স《εڣ䶧ᓯもܾস㥩ᰠๆᣖস䃍ܾ喏䃕䱾Ꭰᰠߌ ᓯ ц喏ͦ ტࣽᆁ䉍⡚߇䛻Ƞ ڟ߇喏Ꭲर㜖䶲ഋࣽᡑᝬ䪫喏̺ ᬢ Ꭲ 䔇 喏 ఎ㏿ࣷ❝ͦস䄼ͷ᱘喏͙ᕧᄲ㐓㐙㜠߇κᣔߔर䶥ӯ䔇ℽఎ㏿সൽ䕌❝ᓯ ц⮰≧ߔ喏࠱᠘ℽఎ㏿Ό䃍ܾȟͪߊ㠝䯰ຂふふ喏ಆ̹⼧㐠័๓侘⮰স⽟ सࣽᆁȠڝ喏ӯ䔇 ըₐᎲ๓ૈᬑၼ喏Џ㶔侘Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ喌喏⺉䉦侘Ბ㺫 φ∜ℽ Ⴕ喏ℽႵᏣ善ᩪⱨ᱖Ბ喏̀ 䃕 И स ᓯ ࡻ߇喏݇䕌ᰠ㒺ຩ⮰侘Ბ㺫φȠ ♒◥HighlightsM侘Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ喌ц䃛M3 ᠫⲏᝠ㞛͆Џ㶔͙ᕧॴᠫ ͙ᕧц㻭じθ䉎ᩫ䘔䪫ᠫⲏѼ৴䛸 ᎠᎠᏒ䉎ᩫ䶰ッᵴำᔄᒁδじθ䉎 ᩫᩫ䘔䪫ᠫⲏѼ৴䛸䭫䘩⩄ᅨȠ ͦੲ㏻≺䬚䷄ᄧᄥも ጒ䊣喝ႀА哅ᅬ㏱ȟᠫⲏ䭴䩳 ȟᠫⲏ䭴㐠Ꭰȟڔᬺȟᠫⲏࢎ ȟᠫⲏѼ৴䛸䭫䘩⩋ٴ㸁ڠMeeting between YB Datuk Johari bin Abdul ᱺ Ghani, Minister of Finance II and ACCCIM ⩄⩄ᅨȟᠫⲏᝠ㞛͆ȟͥ䛸䭴 ⩋ٴ哅哅ȟ㩍᪳≞ᒷጴȟ⮩᪳᭑ l 2-8-2016 DDatuk Ter Leong Yap submitted tthe ACCCIM Memorandum ffor 2017 National Budget Consultation to YB Datuk Johari Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ喌ᕧц䪫ᠫⲏᝠ㞛͆κᎠᰴᬑ喏⢳ bin Abdul Ghani, Minister of 侘䶲͙ᕧϦЏ㶔ఎ喏䆸᠈цじθ䉎ᩫ䘔䪫ᠫⲏѼ৴䛸䭫䘩⩄ᅨȠ Finance II. ,ȟじ From left: Mr. Koong Lin Loongڔᕧц䪫ᠫⲏ䭴㐠Ꭰȟͥ䛸䭴哅ȟᕧ⼄Βᠫⲏࢎޛፙ㔱࠱᠘ܦ θޛᕧ⼄Β㩍᪳≞ᒷጴȟޛᕧ䉎ᩫᠫⲏ䭴䩳ᬺȟ͙๚⤲ηႀА哅ᅬ㏱ȟ⮩ Dato’ Tan Tian Meng, Dato’ Low ,ふȠ Kian Chuan, Dato’ William Tan⩋ٴ㸁ڠȟц㏻≺ⵀ⾢͙ᓯន㵸㦏ηᱺ⩋ٴ᪳᭑ Mr. Lee Heng Guie, YB Datuk 䬭ᩥ㏰㷗ᨎࡳͦじθ䉎ᩫ䘔䪫喏Ꭲ䃐 Johari bin Abdul Ghani, Datukڱᠫⲏᝠ㞛͆ᖙ䉦ᠫⲏѼ৴䛸ᰴ ᠫⲏѼ৴䛸Э͆⩸ๆᎠ͜ჸ㏻侸喏ᄲᰠ⌝ݧβ㼏সѿцੲ⩸䬚䷄ Ter Leong Yap, Tan Sri Tan Sengͦ Leong, Mr. Michael Chai and ࣶ䰬㺭Ƞ Mr. Peck Boon Soon ๓侘㏻≺⮰ࣽᆁ喏Ꭰ䘩ः䖬ॴ䉎ᩫ䶰ッᵴำ∔ڟ͙ᕧ̬ⰠБᲑჲܳ ≻㏻⤯ڔᔄᒁ㐅䉎ᩫ䘔Ƞ϶Ꭰ䉎ᩫ䶰ッᵴ⮰ͧ䷄᭛Ąߌ䕋්䪫ȟԉჍᙺ䉎ߍネ⤲ ᠫⲏᝠ㞛͆㶔喏ᑿݹ 䏗喏ڢ䶥䄪 ්䪫ᩪ㐿喏๓侘ϒ䯪⠘રڝࣶ倄Ϧℽ⺻ݕą喏͙ᕧᅝᎠ䉎ᩫ䶰ッᵴำᔄᒁॴβ̬ ტ㏻≺ࣽᆁ䄪䷄喏Ӈ र㵸र͆䲎ᄥᰠ͑ሧᠽᝄȠ͙ᕧڟߍস䶥ᰵ⼺ڟ⮰ⰷ∁সᐦ䃚喏⋡Ⰲ䶥ᰵ䷄ ᩫᏈ㔯㭽Ƞ ऽᠫⲏѼ৴䛸ࣹᭌੲ⩸ᄥᑿݹ ܦژ喏ᐬ䄆ጯ∔ڟ㏻ੲ⣛ද⮰ ፙ䉎ᩫ䶰ッ ⰷ∁喏ᄧⅮᰠᰵᩴ⮰㼏۟ᵴȠܦ͙ᕧ⮰ᘻ㻭সᐦ䃚㣣ᓃᩫᏈ䘔䬔⮰䛹㻲Ƞ͙ᕧᎠ⮲ः䖬 ᵴ䄎ᄥ䄉цБࣶ䉎ᩫ䘔ͪ㵸⮰㈧݃̿ᵴᄻ㏰ц䃚Ƞ϶Ꭰᰴᬑ喏仂Ⱔ ₐโ喏ੲ⩸⃣ܳጸ᱇ᩫᏈБᰠ ᕧ⼄ ߍসႻ㻮⮰㻾Ꮢࡳᩫ㘩ޛ䉎ᩫ䘔䪫ᠫⲏ䛸㏟वͧᠭ䉎ᩫ䶰ッᵴ䄎ᄥ䄉ц喏͙ᕧじ̬ڨ ፙ喏ࣹᭌ ߇喏䉛ᒧᰠᐬᩪᐬᬺ⮰ݕੲᣖܦЧᑌ᳃ⶁทЏ㶔ͧޛΒͥ䛸ᑌᬸসц㏻≺ⵀ⾢㏰ ੲ⩸ᄥ䶰ッᵴ⮰ᘻ㻭Ƞₐโ喏䉎ᩫ䘔κᎠᰴᬑघᐬϦ߇䉰⎼ࣽᆁ সфᘌᩫも喏Ⴤੲसᓯࡻ߇喏ᥦ ፙ喏Ꭲᅝ 䕌ᰠ㞛ຩ㏻ੲ⣛දসТ喏ܦڔ䄎ц䃚喏䃪➥ݗⅳ៑ϐ≭⣛㞮喏䖬䄣͙ᕧᕧ⼄Βᠫⲏࢎ โߟ䄪䷄㶔䓪ⰷ∁সᐦ䃚Ƞ ࡳЭ͆《ε߇Ƞ 4M侘Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ喌ц䃛M♒◥Highlights 中总的建议包括: ᠫⲏᝠ㞛͆⢳䶲͙ᕧЏ㶔ఎ̺じθ䉎ᩫ䘔䪫ᠫⲏѼ ͙ᕧᰴᬑࣽጯβ͙ᄻЭ͆⼺ߍ䄯ᴑ៑ॶȠᵥᢚ ৴䛸ϐ≭Ƞ Datuk Ter Leong Yap led the ACCCIM ᩫᏈࣽጯ⮰ᢚ᭪喏㜖Ꭰᰴᐬ㥩⊴䉥 delegation to have an interaction with YB Datuk Johari 䶰ܦऺ喏Ϻᰴݜᰴᅝ㣣ᓃϫАव⼺ᩢ喏䊱⼺ bin Abdul Ghani, Minister of Finance II. ⮰ϫАव喏Ꭲ䶰䃍Ꭰ䕆䓳⊴䉥⼺ंᓃ 䉥⼺喏⊵ڸ∔ϫАव⼺ᩢȠ䮻ⱬ䊶Ბ䊶ๆ⮰ੲტ छБ䶰㻭ᩫᏈ⮰⊴䉥⼺⼺ᩢᄲ䔼Ꭰ්ߌȠ͙ᕧጸ᱇ ** ጸ᱇ᩫᏈᖎูࣽᆁੲឫ៱ݕᖛ䃍ܾ喋Developer ᩫᏈ㘩๋ર⩔䔅⼺ᩢ喏䕌ᰠݕੲ⮰㏻ੲ⣛ද喏 Interest Bearing Scheme, DIBS喌㐅 仂 ⁍ 䉙 Μ ᝫ ᅷ 㔱喏 䒧仂䉙㔱⮰䉋៱Ƞۻ 䒧Ϧℽ⮰䉋៱喏ጸ᱇ᩫᏈ㘩๋ߌ䕋ⰤᏀ䭹Ѻᝬۻ तᝬᓃ⼺䔼ₑ䭹Ѻݜ喏Ꭲᄲ͙ژᓃ⼺⼺⢳喏ᄲ त ***͙ᕧᐦ䃚ᩫᏈ喏̹ᒝ৹Ϧᝫᅷ䰬Ⅾ̷喏ᩪჩژ仂̳Аवखᒭᩢ⮰ڑᄻЭ͆छᒭ⼺ᩢ ⼺Ƞₐโ喏͖Ϧ ᝬ ᓃ ⼺ ⢳ ⮰ ᰬ 倄 ⼺ ⢳ Ꮐ 䄑 Ϻ ᝫϓᩫも喏䭹ѺโϦ䉙Μᝫᅷ⮰䬔ἇ喏ᐬᩪ Ђጊᆊ݅᭛ڢ䔼Ꭰ䭹㜟Ƞ䔅ᵣ̬Ბ̹ϱ㘩๋倄⼺ݢস ጠ⩋䅣সἋጊਗ਼У̳АवБ̶喏 Э͆⮰《ε߇喏।ᑁᰠๆโᲑⰠᣑេ䉰喏䃕⊴䉥㔱 ̳АवБ̶⮰ᝫᅷ㐅โϦ䉙ΜȠᝫᅷ᭛̹ߔ ㏻≺ᩴᏀȠ ϓ喏᭛䪫េ䉰喏ᩫᏈᏀ䄑㐅δᩛᠭস吿ߝȠڱ㘩๋ᰵᰠ倄⮰⊴䉥㘩߇喏䔇㔸ፒߔ ͙̬͖ᵤᓯⰚᴳ᭛ℽڢጞϺᎠ ᩫᏈᣔ㵸じ๓侘䃍ܾ喏ڑᩫᏈᣔ㵸㏻≺䒘ಷ䃍ܾ喏ℽϦᩢ 喋๓㏒̳Аٯ㺭Ꭰ䓪ݜ̳㒺ڑ⮰̳Аव්㜟Ꭰ⮰̳Аव喏छ᭛ Ϧᩢ ⮰ᠳᴳȠ䔅䲎喏͙ᕧᑦ䄯ڑ᱘丅⋔ȟტᏙզߍ倄Э喏࢟ҫ៑ॶ᭪Ϧℽᩢ व喌喏Бげऴ倄ᩢ≦⩋ 䪫ᓱ䶧স⩋ϓ߇ࡳᠮ䧕喏॒݅ख᭛ᒾ්ੲ්ڑᩥર喏䃤ๆ๓侘ϦӉ♢ᬌ∁ᥲ㙝㏻≺䛹៱喏⩋≧㉌ ᩢڑ 䉔᱖㻭ࡳȠ͙ᕧጸ᱇ᩫᏈ䕆䓳⼺ߍ䄯᪠喏࢟ᎠᏀ ⩸⮰㏻㥑᱘Ƞ͙ᕧጸ᱇ᩫᏈ䄎ੲ⩸ᘻ㻭喏সЭ ㏒ ͆ऴ҈喏ӇᰠๆϦ߇䉰⎼ࣽᆁຂᣂসഥ䃙䃍ܾ喏ڑ䊱䓳̳Аव喏ᝂᰴᩢڑ䄪⼺ᩢ ຮ᪅㗞সࡧ㢛ԉ 倄ℽ⮰㘩߇সឬᱛⅠ喏ࡳ⩋ϓ߇সᩴ⢳ȠٹАव䶧㏟⼺喏Бࣶ倄⼺ߍ䅭 䛽ȟ䉙Μ䓼ߔஔᱼȟ䉙Μ⼛ژ䮕ȟϦᄫԉ䮕স䯳 ᭛͙Ѻᅮ ๓侘䉰⎼͜ჸ喏ోๆ̀㗑↯喏㇚下⩋ϓ䲎⤲ᏀڢᲫ⩡㘽সᮦ㘩ᱦふ䷉Ꮢ喏㏪㐿Ϧℽᅐ ए䔼Ꭰ්ߌ喏䕌โڑ喏ͦጮ౦∔ छБ㜖㐅㜖䋟喏छ᭛㇚下ڑტᏙ⮰㏻≺䉋៱喏倄छᩛ䙹ᩢڑᩢ 㕁ۈℽ⮰䃵Ⅾ喏ᷬ䃔ۈ∔ڟ䛽≭Ƞ ⅳ≭Ƞ͙ᕧጸ᱇ᩫᏈ⣜ڑ ए㇚ڑ䃍ܾ喏㐿㼏ᄥڢᩫも喏ᬕᬑ㥩㕁㔱ᰵ ➥➕҈ۈएጮ౦䰬ⅮᄲᰵߕЭ͆ផ๓⩋ϓ喏Бₐ 下⮰Ӊ䊂Ƞ͙ᕧᐦ䃚ᩫᏈӇຂᣂ喏吿ߝܦᑦߞ⮰ ፒߔტ㏻≺ߌ䕋්䪫Ƞ͙ᕧᐦ䃚ᩫᏈӇ⼺ᩢ ݗ᭛㩘㤈সⅠ⮰ੲ͆ࡂḹ喏БࣶӇឬ㕸ഥ䃙喏 ϓۈڑएͦᄨऽ⮰͙ᄻЭ͆䔇 ᣔᎫ⣜Џࡂ㕁҈倄ϓ䛻喏吿ߝᰠๆᎠ䱾Ϧេܦए喏ፚߕБܦຂᣂӯ䔇 ≭ᄽโⅳۻͷ䭱喏㘩ڑₑᐬ⊣โጮ౦Ƞₐโ喏䙹ऴᩫᏈ㜠߇ᣔᎫĄ๓ ͆喏්ߌᅝ͆ᱦцࣶ倄ᩢ̬ 侘৭❸ą喏ӯ䨬৭❸ϓ৭ࣶߍݜ䭱ጮ౦喏 Ƞ ͙ᕧጸ᱇ᩫᏈ㐓㐙ࣽᩪ৭❸ᣔᎫᤠߕ䛽喋#SBOE 1SPNPUJPO(SBOU喌喏ࡻߕ๓侘Э͆ᐦ⿷সᣔᎫ㜖ጝ ੲ⩸ᑿݹ䮐β䲎ᄥโఠ㏻≺ݹᮛ̹ᬺ᱃喏ੲტ ⮰৭❸Ƞ 䲎ᄥ᱘倄⋔喏䨬ਗ਼͆㐕̷⏽喏ߌ̶ᩫᏈ̬㈧ ⇥͙࠱᠘⊴䉥⼺ȟᰬѺ㫖䛽ݢȟऴ⤲ࡂ⛯ڢᩫも喏݃ ≻㵸͆䊣ⱬፒߔ҈⩔喏 ≑䉠ふ喏䃕ੲ⩸ᮚ䕹̶ᄥ϶Ꭰ̺᱖Ბ͐Ꭰ⮰㏻ڟᐦぽ͆⮰ࣽᆁᄥ㏒䶥Ⱔ 䔊䨭ᩴᏀ᭛ጔ๓⮰喏͙ᕧጸ᱇喝 ݹᮛ䯪Бͼ㻮Ƞ͙ᕧᒱᩫᏈᣔ㵸ᰠๆϞੲᩫも喏㥩ڢ 倄ᩴ⮰⯽ⲏѿݢ喏ガࡂᩫᏈᱦᲰ⮰㍭᪳㑇㞮ȟᮮ㐿 䃪ᒭ䉥喏Ӈ㲹䉰ຂߝ喏ࡻߕ͙ᄻЭ͆㐠⩔ژ⋔ᩫᏈᩪჩᝫ䉣⩟䄣⮰Ⴭឥ喏倄䉣䷉Ꮢ喏ݦ⓬ 䄯 * ጮ౦喏ӯ䔇ᝫϓ͆ᠭ㐙ࣽᆁȠ ᠭᰠ⽟⮰ࣽᆁȠ ♒◥HighlightsM侘Ბ㺫φ͙ࡺᕧੲц喋͙ᕧ喌ц䃛M5 ᄽ⊖䉥喏㵸 ͙ᕧЏ㶔ఎ̺ᠫⲏѼ৴䛸䘔䪫䔇㵸βۻ䘔䬔㜠߇倄⩋ϓ߇স҈ᩴ㘩喏ڝژ͙ᕧনभ ⮰ϐ≭Ƞ䘔䪫ᙋ䅎͙ᕧॴβڑ⌝喏Ⴭ ಒ䄆ܦरᩫᏈ䘔䬔⮰㥑䓼ᐬ䨬喏фࡂ䉎ᩫᩛۻ㞮㏒᱘ᣖ喏ݶ ᙺ⤲䉎ȠᩫᏈᑿߍͷᕑ᭛㺭ួݢ➕Уস㏻ੲ᱘丅⋔Ƞᅩネᩫ ᐦ䃪ᕓᘻ㻭সᐦ䃚喏ႯᄲᰵߕκᩫᏈ ⁎तᒬᒬᒭᩢ倄ᬮ䉥 ݢᰠๆݕੲᘌℽ⮰ᩫもȠ䘔䪫ژᏈͦβ㞮Ⱝᐬᩛ喏吿ߝโ࠱ߍ喏Ѳ᭛โ࠱ ⩔喏䕌ᰠ倄⮰㏻ੲ᱘喏ᰵⶹጮ౦㏻≺⮰̬㝘㻰ᒷȠᩫᏈ䘔 䓺͙ᕧᠭ㐙̺䉎ᩫ䘔ߌᑦ㖀㈧喏ჲܳऴ ֑⽟≻ᄧᰵᩴᄥも喏ԉტ㏻ڝᐬ᠇ᴳᱦݢ喏Бԉ ҈喏ژᱦᲰ䶧ߌᑦ⯽ネ喏䛳ं䔻ᬺ⮰ڟ䬔ࣶⰤ 䔇⮰ⰚᴳȠٴतߍರጮ౦喏Бࣶԉ 䪫喏⣜Ⴛᙫژᰬᰵ《ε߇⮰Уᵨ喏䶧䭞₎โ࠱ ҈ᩴ⢳সߍ䉔䛻๓፱ࡳȠ ტ䉎ᩫ䶰ッᵴ ͙ᕧᐦ䃚̬㻴㶔 A.