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⮬ᡃ௓㔃 = Ɣ ᩍ⫱ᢏ㛗㸪 Ɣ ᏛḈ⛉Ꮫ㸪 Ɣ ᏛḈศᯒᏛ㸪 Ɣ ᏛḈಙᜥ⭆樴ᐊ㸪 KWWSLQIRUPDWLFVXPQHGX

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  ௨ேѰ୰ᚰⓗᏛҖศᯒ 5H FHQWHU/HDUQLQJ$QDO\WLFVRQ/HDUQHUV > ᫂◴ᐃ఩ᬛ⬟ ῝้⌮ゎᏛҖ  ቔ䘑යᘶ࿴ಙ௵

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⬮ὀ ᏛҖศᯒᏛ ᏛҖศᯒ pᙧ⪋ୖ⪅䉉அ㐨䠈ᙧ⪋ୗ⪅䉉அჾffqtt䛀᫆㔅’⣔㎡䛁 p㐨q 䇚䇼䇰䚸⌮䇰䚸᪉ἲ䇰➼ HSLVWHPRORJLHVWKHRULHV PHWKRGRORJLHV pჾq ᡭẁ䚸ᕤල䚸ᓊ⏝ WHFKQLTXHVWRROVDSSV

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 ῝้⌮ゎᏛҖ

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/,)(&HQWHU  ഴ∦᮶※䠖LXXTPMJIWPGSVKEFSYXGMXEXMSRHIXEMPWLXQP

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&RQQHFWHG/HDUQLQJ ,WR ഴ∦᮶※䠖LXXTWGPEPPMERGISVKEFSYXGSRRIGXIHPIEVRMRK

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▱䇼ᘓᯊ .QRZOHGJH%XLOGLQJ ഴ∦᮶※䠖LXXTW[[[OFWMRKETSVISVK

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+LVWRULFDO 3ROLWLFDO &XOWXUDO 6RFLDO %HKDYLRUDO &RJQLWLYH 1HXUDO ff ়ྐⓗ ᨻ἞ⓗ ᩥ໬ⓗ ♫఍ⓗ ⾜Ѱⓗ 䇚▱ⓗ ⚄㔅ⓗ ff

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⬮ὀ /HDUQLQJ 6FLHQFHV ᏛҖ⛉ᏛpԢq /HDUQLQJ6FLHQFH 7KH6FLHQFHRI /HDUQLQJ

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ᏛҖⓗẚ௱ Ữྲྀ ཧ୚ ▱䇼ࡑ㐀 1EVOEYWOEMXI4EEZSPEIXEP

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䇚䇼YV⎁㔞

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῝้ ⌮ゎᏛҖ Ɣ ᙜୗයὀⓗᏛḈ᫝ዴఱ᪉ᘧⓗ㸽 Ɣ ᙜୗせ⪃㔞ⓗᏛḈせ⣲᫝ொ஄㸽 Ɣ ᏛḈせ⣲ᅾᩘᤣ୰ዴఱ࿊䍘ⓗ㸽 Ɣ 㔗⏝ⓗ㏅⟬ᡭẁ᫝ྰዎྜᏛḈせ⣲㸽 'LIR&/RMKLX7 ;MWI%*  'VMXMGEPMWWYIWMRHIWMKRMRKERH MQTPIQIRXMRKXIQTSVEPEREP]XMGW.SYVREPSJ0IEVRMRK%REP]XMGW  Ɓ LXXTWHSMSVKNPE

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᫂◴ᐃ఩ᬛ⬟

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ࠓ᫆乷 ⣔㎡ࠔ

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䠛 ഴ∦᮶※

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ேᕤᬛ⬟ $UWLƪFLDO ,QWHOOLJHQFH $, ᬛ⬟ቔᕰ ,QWHOOLJHQFH $XJPHQWDWLRQ ,$ ᮶※䠖LXXTWH]REQMGPERHSVK

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,$䠖௨║䮒Ѱ౛

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ᮘჾᏛҖᶍᆺே㊱ࡑ㐀ຊ =KXHWDO

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,%- ேᅉᏛ 䇴䇗 ᢏᵥ 䘑ṉ ➢ྜ՜⌮ ⓗ䇴䇗 ;IM

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ᩍᐾp㉸⬟ຊq +ROVWHLQHWDO

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ᐃ఩ᬛ⬟䠖ఌక䘎᫝ⴇ⟶䠛 'LIR& 8IEWPI]7 -R4VIWW 'SPPEFSVEXMSR%REP]XMGW-R,ERHFSSOSJ0IEVRMRK%REP]XMGW RHIH 7SGMIX]JSV 6IWIEVGLSR0IEVRMRK%REP]XMGW ఌక ⴇ⟶ ᐃ఩ᬛ⬟䠖ఌక䚸ⴇ⟶䚸ව⪋᭷அ䠛 ᯇᩓ⼥ྜ ㍝ᐦ⼥ྜ

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යᘶ࿴ಙ௵

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$䠖ᑠ༊ⓗᆙሸᚓ᭦ᛌ஢䟿ʚ %䠖ᡃἐᡭᮘ䚹Δ 6WUHHW%XPS ഴ∦᮶※

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ᇶனp୙ಙ௵q EXLOWRQGLVWUXVW ഴ∦᮶※

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ᏛҖศᯒ䇴䇗༩∩ /HDUQLQJ$QDO\WLFV'HVLJQ&DUGV ഴ∦᮶※䠖 LXXTPEHIGOYXWGMGIHYEY

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ࠓ᫆乷 ⣔㎡ࠔ >? ᙧ⪋ୖ⪅䉉அ㐨䠈ᙧ⪋ୗ ⪅䉉அჾ䠈໬⪋⿢அ䉉அ ਎䠗᥎⪋⾜அ䉉அ㏻䠈Ѵ ⪋䭏அኳୗஅẸ䠈䉉அ஦ ѐ䚹 ቔ䘑යᘶ࿴ಙ௵ ῝้⌮ゎᏛҖ ᫂◴ᐃ఩ᬛ⬟

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䉘䉘 >@ ˜

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㚊⣔᪉ᘧ 恖௳ ⭆樴ᐊ⨒❰ ୭ே⨒❰㸸 峬※᥎Ⲧ ۈ ᧛ᐈࠊ乧ୖ孚ᗙ 㸸 ۈ ۈ ۈ ۈ ۈ >A