2016Ꭰ8ᰴܦ❴ (August 2016) Issue No: 4/2016 KDN: PP8722/12/2012(031293) ACCCIM Bulletin ப޼ੋнЗԡ㔀֋ѪͣЗ㔀ͤ ㅢ 102 ᱋ ѫ઒ Љॕзએݛ଑େѪ੠ 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102᱋Issue 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ༀЧͦ఩ℽఎ㏿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ᝂ᫜፤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⁓⮰ᒝ৹ᰵҁ᱋᱇喢 33 Brexit’s Aftershocks – What to Expect? NCCIM Raya Open House ज⎪Ӕߍༀ঄цЏ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ఎژ͙఩व᳃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 ఩͙႒⻽ឬ݇᫜℀䊇ą䶭ຂЖᐻڔ͙ᕧĄᎠ 24 ACCCIM STI Competition 2016 Prize Giving ͙఩䓩ႭⰭ጑ੲ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∁Аຮҁᒝ৹ᗔژĄ᫜ 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 ڟፙᰵܦᕧ⃻Ꭰ䘩ः䖬᣼ॴ఩ტ䉎ᩫ䶰ッᵴำᔄᒁ喏Бࣶ ͙ ৔䄎ᄥ䄉ц স㈧݃̿ᵴᄻ㏰ц䃚Ƞᕧц䪫΋⢳ఎ᠈ц᫜Ч じθ䉎ᩫ䘔䪫ᠫⲏѼ৴䛸䭫䘩⩄ᅨ喏᣼ॴ͙ᕧ⮰ᐦ䃚সⰷ∁Ƞ ጯᎠ͙ᄻЭ͆⼺ߍ䄯ᴑ៑ॶ喏ᬔ౔β㼏ੲტ౔ژ͙ᕧ౔ᰴ 䉥⼺჊᫩̬Ꭰऺᝬ䲎ᄥ⮰䬚䷄喏ᎢᄧⅮ㼏۟᫥ᵴȠ⊵ त͆ߍস䉏Чą䃞ژत∁Аຮҁᒝ৹ᗔژ౔ᰴ喏͙ᕧͧߊβĄ᫜ त᲍ҷ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 ఩͙႒⻽ឬ݇᫜℀䊇ͷ࣮䊇҈৭Ⅰ۲⌼⌼᣼倄Ƞ϶Ꭰᓃຂڔ͙ᕧ 䭋йݜ∜఩࣮ߌじθᅶ͈Ⰻ႒⩋⻽႒䶥Ⱊ℀䊇喏䊎ᓃ݇᫜㏰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Ƞڢ᱘᱋ц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ঔᎠ఩ᎲᬑȠ϶Ꭰ఩Ꮂᘻ͵䲊 ߇Б䊠喏ͦ᜽఩εं㢏㾵喏ᰬ㏴㣣ᓃ䨢䨈ҟ㐕喏჊ڔ᲋⮰䛸㏒ຑ䓼ц̶ ন᝿⅀喏̹⁎ℽͦ᜽఩֑٫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 β఩Ꮂᬑͧ䷄Ą̬ᓯ̬ᘻą⮰ఎ㏿̺❝఩㇪⺊Ƞ ڝ⻹᫻⮰⹪ц喏⠘⿷БᲑࣽᆁ㜟϶喏᝿䕌β⽟֑⮰㏻≺ദ⵬喏᭛र᫻ٯ᜽఩᭛͖ๆ 䩚᱋喏रڟसߖ߇⮰᜼᳈喏ᓃᲑ̹ᬿ喏᜽Иᓱ䶧ߌԹ⣹ᘈȠ๓侘₏㏻ࢲᩥ䲕ࣽᆁ⮰ 喏᫥㘩㐠័ℽ᫻স䄼喏ӯ䔇⹪ц ⽟჆喏ߌᔗ఩ტ≻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ᣔ᝷Ƞ䱾Ꭰͦᐦ఩ͷᴷᶭ喏఩ტ㺭 㐓㐙ݹ䔇喏ࣽࣽ ᣄসᵩഥ䱾Ꭰݧ̹ქ㐿⮰⮰Ƞᝬ䄿⮰ᵩഥഥ喏̹ϱ᭛ഥ䃙႒ᱛ̿᝹সᕉ 䱾Ꭰ⮰❝఩ᗱᔬসᄥ఩ტ⮰䃐सᙋȠᩫᏈ౔䔅᫥䲎ڧᘟ৭ᓣࣽᆁ喏ᰠ䛹㺭⮰᭛ഥ ำᕉ㔯߇ȟᏀऄ߇স《εڣ䶧㇪ᓯもܾস㥩჊ᰠๆᣖ᫩স䃍ܾ喏䃕᜽఩䱾Ꭰᰠߌ ᓯ ⹪ ц喏ͦ ఩ტࣽᆁ䉍⡚߇䛻Ƞ ڟ߇喏Ꭲ౔र㜖䶲ഋࣽᡑᝬ䪫喏̺ ᬢ Ꭲ 䔇 喏 ఎ㏿ࣷ❝ͦস䄼ͷ᱘喏͙ᕧ΋ᄲ㐓㐙㜠߇κᣔߔर䶥ӯ䔇఩ℽఎ㏿সൽ䕌❝ᓯ⹪ ц⮰≧ߔ喏࠱᠘఩ℽఎ㏿჊Ό䃍ܾȟͪߊ㠝䯰ຂふふ喏ಆ჆̹⼧㐠័๓侘⮰স᎟⽟ सࣽᆁȠڝ჆჆喏ӯ䔇 ըₐ఩Ꮂ๓ૈᬑၼ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㶔͙ᕧ᣼ॴᠫ ͙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㞛͆ȟͥ᫛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Ꭰȟͥ᫛䛸䭴᜼哅ȟᕧ⼄Βᠫⲏࢎ᜼ޛፙ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ڠȟ⹪ц㏻≺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সѿц጑ੲ⩸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ȟ⶚ԉჍᙺ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ᵴำᔄᒁ᣼ॴβ̬ ఩ტ㏻≺ࣽᆁ䄪䷄喏Ӈ र㵸र͆䲎ᄥᰠ͑ሧᠽᝄȠ͙ᕧڟߍস䶥ᰵ⼺ڟ⮰ⰷ∁সᐦ䃚喏⋡Ⰲ䶥ᰵ䷄ ᩫᏈ㔯㭽Ƞ ऽᠫⲏѼ৴䛸ࣹᭌ጑ੲ⩸ᄥᑿݹ ܦ᣼ژ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Ƞ͙ᕧ⃻Ꭰ⮲ः䖬 ᵴ৔䄎ᄥ䄉цБࣶ䉎ᩫ䘔ͪ㵸⮰㈧݃̿ᵴᄻ㏰ц䃚Ƞ϶Ꭰᰴᬑ喏仂Ⱔ ₐโ喏጑ੲ⩸⃣ܳጸ᱇ᩫᏈБᰠ ᕧ⼄ ߍ჊সႻ㻮⮰㻾Ꮢ᣼ࡳ᫩ᩫ㘩ޛ䉎ᩫ䘔䪫ᠫⲏ᫛䛸㏟वͧᠭ䉎ᩫ䶰ッᵴ৔䄎ᄥ䄉ц喏͙ᕧじ̬ڨ ፙ喏ࣹᭌ጑ ߇喏䉛ᒧᰠᐬᩪᐬᬺ⮰ݕੲᣖ᫩ܦЧᑌ఩᳃ⶁทЏ㶔ͧޛΒͥ᫛䛸ᑌᬸ఩স⹪ц㏻≺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⣛දস᲍Т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 ͙ᕧ౔ᰴᬑࣽጯβ͙ᄻЭ͆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 ***͙ᕧ΋ᐦ䃚ᩫᏈ喏౔̹ᒝ৹఩Ϧᝫᅷ䰬Ⅾ̷喏ᩪჩژ仂̳Аवखᒭᩢ⮰ڑᄻЭ͆छᒭ⼺ᩢ ⼺Ƞₐโ喏͖Ϧ ᝬ ᓃ ⼺ ⢳ ⮰ ᰬ 倄 ⼺ ⢳΋ Ꮐ 䄑 Ϻ ᝫ౜ϓᩫも喏䭹Ѻโ఩Ϧ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โ఩Ϧ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఩ℽϦ౳ᩢ 喋๓㏒̳Аٯ㺭౔Ꭰ䓪ݜ̳㒺ڑ⮰̳Аव්㜟Ꭰ⮰̳Аव喏छ᭛ Ϧ౳ᩢ ఩⮰ᠳᴳȠ౔䔅᫥䲎喏͙ᕧᑦ䄯ڑ᜼᱘丅⋔ȟტᏙզߍ倄Э喏࢟ҫ៑ॶ᭪⹦Ϧℽᩢ व喌喏Бげऴ倄ᩢ≦⩋ 䪫ᓱ䶧স⩋ϓ߇᣼ࡳᠮ䧕喏॒݅ख᭛ᒾ්጑ੲ්ڑᩥર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ᝂ⃻ᰴᩢڑ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喏ో౜ๆ̀㗑↯喏౔㇚下⩋ϓ᫥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౜ۈℽ⮰䃵Ⅾ喏ᷬ䃔ۈ∔ڟ䛽≭Ƞ ⅳ≭๝Ƞ͙ᕧጸ᱇ᩫᏈ⣜ڑ ए㇚ڑ౜䃍ܾ喏㐿㼏᜽఩ᄥڢᩫも喏ᬕᬑ㥩჊㕁㔱ᰵ ➥➕҈ۈएጮ౦䰬ⅮᄲᰵߕЭ͆ផ๓⩋ϓ喏Бₐ 下⮰Ӊ䊂Ƞ͙ᕧ΋ᐦ䃚ᩫᏈ᣼Ӈຂᣂ喏吿ߝܦᑦߞ⮰ ፒߔ఩ტ㏻≺ߌ䕋්䪫Ƞ͙ᕧᐦ䃚ᩫᏈ᣼Ӈ⼺ᩢ ݗ᭛㩘㤈সⅠ᳈⮰ੲ͆ࡂ⻹ḹ喏Бࣶ᣼Ӈឬ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᜽఩৭❸ϓ৭ࣶ᰹ߍݜ఩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ᄥ᜼᱘倄⋔喏䨬ਗ਼͆㐕̷⏽喏ߌ̶ᩫᏈ჊᫩̬㈧ ⇥͙࠱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Ƞ͙ᕧ᱋ᒱᩫᏈᣔ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ᝫ౜ϓ͆ᠭ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⩋ϓ߇স጑҈ᩴ㘩喏ڝژ͙ᕧনभ ⮰ϐ≭Ƞ䘔䪫ᙋ䅎͙ᕧ᣼ॴβڑ⌝喏Ⴭ ಒ䄆ܦरᩫᏈ䘔䬔⮰㥑䓼ᐬ䨬喏фࡂ䉎ᩫᩛۻ㞮㏒᜼᱘ᣖ᫩喏ݶ ᙺ⤲䉎ȠᩫᏈᑿߍͷᕑ᭛㺭ួݢ➕Уস㏻ੲ᜼᱘丅⋔Ƞᅩネᩫ ᐦ䃪ᕓᘻ㻭সᐦ䃚喏ႯᄲᰵߕκᩫᏈ ⁎तᒬᒬᒭᩢ倄ᬮ䉥 ݢ჆ᰠๆݕੲᘌℽ⮰ᩫもȠ䘔䪫΋ژᏈͦβ㞮Ⱝᐬᩛ喏吿ߝโ࠱᰹ߍ喏Ѳ᭛โ࠱ ⩔喏䕌᜼ᰠ倄⮰㏻ੲ᜼᱘喏΋ᰵⶹጮ౦㏻≺⮰̬㝘㻰ᒷȠᩫᏈ䘔 䓺͙ᕧᠭ㐙̺䉎ᩫ䘔ߌᑦ㖀㈧喏ჲܳऴ ֑⽟≻ᄧᰵᩴᄥも喏⶚ԉ఩ტ㏻ڝᐬ᠇ᴳᱦݢ喏Б⶚ԉ ҈喏ژᱦᲰ䶧ߌᑦ⯽ネ喏䛳ं䔻ᬺ⮰ڟ䬔ࣶⰤ 䔇఩⮰ⰚᴳȠٴत᰹ߍರ᫙ጮ౦喏Бࣶ⶚ԉ ᜼䪫喏჊⣜Ⴛᙫژᰬᰵ《ε߇⮰Уᵨ喏΋䶧䭞₎โ࠱ ጑҈ᩴ⢳স᰹ߍ䉔䛻๓፱᣼ࡳȠ ఩ტ䉎ᩫ䶰ッᵴ ͙ᕧᐦ䃚̬㻴㶔 A.