ﾐ斷ｾﾐｲﾐｾﾑﾑひｸ24 ﾐｽﾐｾﾑ紹ｱﾑﾑ 2011 ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐｿﾐｾﾑひｵﾑﾑ紹ｻﾐｾ ﾑﾐｵﾑひｲﾐｵﾑﾑび ﾑﾑひｾﾐｸﾐｼﾐｾﾑﾑひｸﾐ｢ﾐｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑひｰ" ﾐｿﾐｾﾐｴﾐｵﾑ威ｵﾐｲﾐｵﾐｻ ﾐｵﾑ禍ｵ ﾑﾐｸﾐｻﾑ糊ｽﾐｵﾐｵ Ernst & Young ﾐｿﾑﾐｾﾐｲﾐｵﾐｻ ﾐｽﾐｾﾐｲﾑτ ﾐｾﾑﾐｵﾐｽﾐｺﾑ ﾑﾑひｾﾐｸﾐｼﾐｾﾑﾑひｸ ﾐｰﾑ采ﾐｾﾐｿﾐｾﾑﾑひｰ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐｸ ﾐｿﾑﾐｸﾑﾐｾﾐｵﾐｴﾐｸﾐｽﾑ紹ｵﾐｼﾐｾﾐｳﾐｾ ﾐｺ ﾐｽﾐｵﾐｼﾑ ﾑひｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻﾐｰ D. ﾐ ﾑﾐｵﾐｷﾑσｻﾑ袴ひｰﾑひｵ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐｿﾐｾﾐｴﾐｵﾑ威ｵﾐｲﾐｵﾐｻﾐｾ ﾐｽﾐｰ 27%, ﾐｽﾐｾ ﾑひｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ 窶 ﾐｽﾐｰ 46%. ﾐ篇ﾐｻﾐｸ ﾐｾﾑﾐｵﾐｽﾐｺﾑ ﾑτひｲﾐｵﾑﾐｴﾑ肖, ﾐｴﾐｾﾐｻﾐｸ ﾐｰﾐｺﾑﾐｸﾐｾﾐｽﾐｵﾑﾐｾﾐｲ ﾑひｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻﾐｰ ("ﾐ績采ﾐｾﾑﾐｻﾐｾﾑひｰ", ﾐ漬ｭﾐ岱ｰ ﾐｸ ﾐ漬｢ﾐ) ﾐｲ ﾐｾﾐｱﾑ諌ｵﾐｴﾐｸﾐｽﾐｵﾐｽﾐｽﾐｾﾐｼ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐｼﾐｾﾐｳﾑτ ﾐｾﾐｺﾐｰﾐｷﾐｰﾑび袴ﾑ ﾐｽﾐｸﾐｶﾐｵ, ﾑﾐｵﾐｼ ﾐｿﾑﾐｵﾐｴﾐｿﾐｾﾐｻﾐｰﾐｳﾐｰﾐｻﾐｾﾑﾑ, ﾐｰ ﾑﾐｰﾐｼﾐｾ ﾑﾐｻﾐｸﾑ紹ｽﾐｸﾐｵ 窶 ﾐｷﾐｰﾑび紹ｽﾑτび袴ﾑ. ﾐ柘ﾐｵﾑﾐｰ ﾐｳﾐｵﾐｽﾐｴﾐｸﾑﾐｵﾐｺﾑひｾﾑ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐ慴ｸﾑﾐｰﾐｸﾐｻ ﾐ漬ｰﾑﾐｸﾐｻﾐｵﾐｽﾐｺﾐｾ ﾐｲ ﾐｺﾑσｻﾑσｰﾑﾐｰﾑ ﾑﾐｾﾑﾑσｼﾐｰ "ﾐ｢ﾑﾐｰﾐｽﾑﾐｿﾐｾﾑﾑ ﾐﾐｾﾑﾑﾐｸﾐｸ" ﾑﾐｾﾐｾﾐｱﾑ禍ｸﾐｻ, ﾑﾑひｾ Ernst & Young ﾐｿﾐｾﾐｴﾐｳﾐｾﾑひｾﾐｲﾐｸﾐｻ ﾐｽﾐｾﾐｲﾑτ ﾐｾﾑﾐｵﾐｽﾐｺﾑ ﾐ榧籍 "ﾐ慴ｵﾐｶﾐｴﾑσｽﾐｰﾑﾐｾﾐｴﾐｽﾑ巾ｹ ﾐｰﾑ采ﾐｾﾐｿﾐｾﾑﾑ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ" (ﾐ慴籍ｨ) ﾐｸ ﾐｿﾐｾﾐｴﾐｺﾐｾﾐｽﾑびﾐｾﾐｻﾑ糊ｽﾐｾﾐｳﾐｾ "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑび" ﾑひｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻﾐｰ D, ﾐｺﾐｾﾑひｾﾑﾑ巾ｵ ﾐｴﾐｾﾐｻﾐｶﾐｽﾑ ﾐｱﾑ錦び ﾐｾﾐｱﾑ諌ｵﾐｴﾐｸﾐｽﾐｵﾐｽﾑ. ﾐ｡ﾐｺﾐｾﾑﾐｾ ﾐｾﾑﾐｵﾐｽﾐｺﾑ ﾐｴﾐｾﾐｻﾐｶﾐｽﾐｾ ﾑτひｲﾐｵﾑﾐｴﾐｸﾑび ﾐﾐｾﾑﾐｸﾐｼﾑτ禍ｵﾑﾑひｲﾐｾ. ﾐ寅ｻﾐｰﾐｲﾐｰ "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑひｰ" ﾐ漬ｸﾑひｰﾐｻﾐｸﾐｹ ﾐ｡ﾐｰﾐｲﾐｵﾐｻﾑ糊ｵﾐｲ ﾐｷﾐｰﾑ紹ｲﾐｸﾐｻ, ﾑﾑひｾ ﾐｽﾐｾﾐｲﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｸ ﾐｽﾐｵ ﾐｲﾐｸﾐｴﾐｵﾐｻ, ﾐｽﾐｾ ﾑﾑひｰﾑﾐｰﾑ ﾐｺﾐｾﾐｼﾐｿﾐｰﾐｽﾐｸﾑ ﾑτﾑびﾐｰﾐｸﾐｲﾐｰﾐｵﾑ, ﾐｰ ﾐｽﾐｾﾐｲﾐｰﾑ ﾐｼﾐｾﾐｶﾐｵﾑ ﾐｲﾑ巾ｷﾐｲﾐｰﾑび ﾐｲﾐｾﾐｿﾑﾐｾﾑﾑ. ﾐ佯ﾑひｾﾑﾐｽﾐｸﾐｺﾐｸ "ﾐｪ", ﾐｷﾐｽﾐｰﾐｺﾐｾﾐｼﾑ巾ｵ ﾑ ﾑﾐｵﾐｷﾑσｻﾑ袴ひｰﾑひｰﾐｼﾐｸ ﾑﾐｰﾐｱﾐｾﾑび Ernst & Young, ﾐｲﾑﾐｵﾑﾐｰ ﾑﾐｰﾑﾑﾐｺﾐｰﾐｷﾐｰﾐｻﾐｸ "ﾐｪ", ﾑﾑひｾ ﾐｾﾐｺﾐｾﾐｽﾑﾐｰﾑひｵﾐｻﾑ糊ｽﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｸ ﾐｿﾐｾﾐｺﾐｰ ﾐｽﾐｵﾑ, ﾐｽﾐｾ ﾐｿﾑﾐｵﾐｴﾐｲﾐｰﾑﾐｸﾑひｵﾐｻﾑ糊ｽﾐｾ ﾑﾑひｾﾐｸﾐｼﾐｾﾑﾑび ﾐｰﾐｺﾑひｸﾐｲﾐｾﾐｲ ﾐｸﾐｷﾐｼﾐｵﾐｽﾐｸﾐｻﾐｰﾑﾑ ﾐｴﾐｾﾐｲﾐｾﾐｻﾑ糊ｽﾐｾ ﾑﾑτ禍ｵﾑﾑひｲﾐｵﾐｽﾐｽﾐｾ. ﾐ渙ｾ ﾐｴﾐｰﾐｽﾐｽﾑ巾ｼ ﾑﾐｾﾐｱﾐｵﾑﾐｵﾐｴﾐｽﾐｸﾐｺﾐｾﾐｲ "ﾐｪ", ﾐｽﾐｰ 30 ﾑﾐｵﾐｽﾑび紹ｱﾑﾑ Ernst & Young ﾐｿﾑﾐｵﾐｴﾐｲﾐｰﾑﾐｸﾑひｵﾐｻﾑ糊ｽﾐｾ ﾐｾﾑﾐｵﾐｽﾐｸﾐｻ ﾐ慴籍ｨ ﾐｲ 38,8 ﾐｼﾐｻﾑﾐｴ ﾑﾑσｱ., ﾐｰ ﾐ榧籍 "ﾐ｢ﾐｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ" ﾐｲ 1,7 ﾐｼﾐｻﾑﾐｴ ﾑﾑσｱ., ﾐｽﾐｾ ﾐｴﾐｻﾑ ﾑﾐｵﾐｻﾐｵﾐｹ ﾐｺﾐｾﾐｽﾑﾐｾﾐｻﾐｸﾐｴﾐｰﾑﾐｸﾐｸ 窶 ﾐｲ 5,8 ﾐｼﾐｻﾑﾐｴ ﾑﾑσｱ. ﾐ墟ｰﾐｺ ﾐｿﾐｾﾑ肖ﾐｽﾑ肖紗 ﾐｸﾑﾑひｾﾑﾐｽﾐｸﾐｺﾐｸ "ﾐｪ", ﾑﾐｰﾐｷﾐｽﾐｸﾑﾐｰ ﾐｲ 4,1 ﾐｼﾐｻﾑﾐｴ ﾑﾑσｱ. ﾐｲﾐｾﾐｷﾐｽﾐｸﾐｺﾐｻﾐｰ ﾐｸﾐｷ-ﾐｷﾐｰ ﾑひｾﾐｳﾐｾ, ﾑﾑひｾ ﾑﾑひｾﾑﾐｾﾐｽﾑ ﾐｸﾐｷﾐｽﾐｰﾑﾐｰﾐｻﾑ糊ｽﾐｾ ﾐｴﾐｾﾐｳﾐｾﾐｲﾐｾﾑﾐｸﾐｻﾐｸﾑﾑ ﾑτﾐｵﾑﾑび ﾐｲﾑ錦ﾑτﾐｺﾑ ﾐｾﾑ ﾐｲﾐｾﾐｷﾐｼﾐｾﾐｶﾐｽﾐｾﾐｹ ﾐｿﾑﾐｾﾐｴﾐｰﾐｶﾐｸ "ﾐｿﾐｵﾑﾑﾐｾﾐｽﾐｽﾐｾﾐｳﾐｾ ﾐｺﾐｾﾐｼﾐｿﾐｻﾐｵﾐｺﾑﾐｰ" ﾑひｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻﾐｰ D, ﾐｺﾐｾﾑひｾﾑﾑ巾ｹ, ﾐｲﾐｿﾑﾐｾﾑﾐｵﾐｼ, ﾐｿﾑﾐｾﾐｴﾐｰﾐｲﾐｰﾑび ﾐｽﾐｸﾐｺﾑひｾ ﾐｸ ﾐｽﾐｵ ﾑﾐｾﾐｱﾐｸﾑﾐｰﾐｻﾑﾑ. ﾐ墟ｰﾐｺ ﾐｿﾐｾﾑ肖ﾐｽﾐｸﾐｻ "ﾐｪ" ﾐｸﾑﾑひｾﾑﾐｽﾐｸﾐｺ, ﾐｱﾐｻﾐｸﾐｷﾐｺﾐｸﾐｹ ﾐｺ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ, ﾑひｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ D ﾑﾐｰﾑﾐｿﾐｾﾐｻﾐｰﾐｳﾐｰﾐｵﾑ ﾑﾐｾﾐｱﾑﾑひｲﾐｵﾐｽﾐｽﾑ巾ｼ ﾐｿﾐｵﾑﾑﾐｾﾐｽﾐｾﾐｼ ﾐｴﾐｻﾑ ﾐｾﾐｴﾐｽﾐｾﾐｲﾑﾐｵﾐｼﾐｵﾐｽﾐｽﾐｾﾐｳﾐｾ ﾐｾﾐｱﾑﾐｻﾑσｶﾐｸﾐｲﾐｰﾐｽﾐｸﾑ 33 ﾐｲﾐｾﾐｷﾐｴﾑτ威ｽﾑ錦 ﾑﾑσｴﾐｾﾐｲ. "ﾐ頒ｰﾐｽﾐｽﾐｰﾑ ﾐｿﾐｻﾐｾﾑ禍ｰﾐｴﾐｺﾐｰ ﾐｾﾐｱﾑ禍ｵﾐｹ ﾐｿﾐｻﾐｾﾑ禍ｰﾐｴﾑ袴 300 ﾑび錦. ﾐｺﾐｲ. ﾐｼ ﾐｲﾐｺﾐｻﾑ紗ﾐｰﾐｵﾑ ﾐｽﾐｵ ﾑひｾﾐｻﾑ糊ｺﾐｾ ﾐｿﾐｰﾑﾐｺﾐｾﾐｲﾐｾﾑﾐｽﾑ巾ｵ ﾐｼﾐｵﾑﾑひｰ, ﾐｽﾐｾ ﾐｸ ﾑﾑσｻﾐｵﾐｶﾐｽﾑ巾ｵ ﾐｴﾐｾﾑﾐｾﾐｶﾐｺﾐｸ",窶 ﾑτひｾﾑﾐｽﾐｸﾐｻ ﾐｾﾐｽ. ﾐ漬ｵﾑﾐｽﾐｾﾐｹ 2011 ﾐｳﾐｾﾐｴﾐｰ Ernst & Young ﾐｾﾑﾐｵﾐｽﾐｸﾐｻ ﾐ榧籍 ﾐ慴籍ｨ ﾐｲ 53 ﾐｼﾐｻﾑﾐｴ ﾑﾑσｱ., ﾐｰ ﾑひｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ D 窶 ﾐｲ 10,7 ﾐｼﾐｻﾑﾐｴ ﾑﾑσｱ. ﾐｭﾑひｰ ﾐｾﾑﾐｵﾐｽﾐｺﾐｰ ﾐｱﾑ巾ｻﾐｰ ﾑﾐｴﾐｵﾐｻﾐｰﾐｽﾐｰ ﾐｿﾐｾ ﾑﾐｾﾑﾑひｾﾑ紹ｽﾐｸﾑ ﾐｽﾐｰ 30 ﾑﾐｵﾐｽﾑび紹ｱﾑﾑ 2010 ﾐｳﾐｾﾐｴﾐｰ ﾐｸ ﾐｿﾑﾐｵﾐｴﾐｿﾐｾﾐｻﾐｰﾐｳﾐｰﾐｻﾐｰ, ﾑﾑひｾ ﾐｳﾐｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｾ ﾐｺﾐｰﾐｺ ﾐｲﾐｻﾐｰﾐｴﾐｵﾐｻﾐｵﾑ ﾐ慴籍ｨ ﾐｿﾐｾﾐｻﾑτﾐｸﾑ ﾐｲ ﾐｾﾐｱﾑ諌ｵﾐｴﾐｸﾐｽﾐｵﾐｽﾐｽﾐｾﾐｼ ﾐｰﾑ采ﾐｾﾐｿﾐｾﾑﾑひｵ ﾐｾﾐｺﾐｾﾐｻﾐｾ 83%, "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑ" 窶 9%, ﾐｼﾐｸﾐｽﾐｾﾑﾐｸﾑひｰﾑﾐｸﾐｸ "ﾐ｢ﾐｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻﾐｰ" ﾐｲ ﾐｻﾐｸﾑﾐｵ ﾐ漬ｭﾐ岱ｰ ﾐｸ ﾐ漬｢ﾐ 窶 ﾐｿﾑﾐｸﾐｼﾐｵﾑﾐｽﾐｾ ﾐｿﾐｾ 4%. ﾐ｡ﾐｽﾐｸﾐｶﾐｵﾐｽﾐｸﾐｵ ﾑﾑひｾﾐｸﾐｼﾐｾﾑﾑひｸ ﾐｰﾐｺﾑひｸﾐｲﾐｾﾐｲ ﾐｾﾐｱﾑ貫肖ﾐｽﾑ紹ｵﾑびﾑ ﾐｾﾐｱﾑ禍ｸﾐｼ ﾑτﾑσｴﾑ威ｵﾐｽﾐｸﾐｵﾐｼ ﾐｼﾐｰﾐｺﾑﾐｾﾑ災ｺﾐｾﾐｽﾐｾﾐｼﾐｸﾑﾐｵﾑﾐｺﾐｾﾐｹ ﾑﾐｸﾑびσｰﾑﾐｸﾐｸ, ﾐｳﾐｾﾐｲﾐｾﾑﾑ肖 ﾑﾐｾﾐｱﾐｵﾑﾐｵﾐｴﾐｽﾐｸﾐｺﾐｸ "ﾐｪ". ﾐ墫ﾐｾﾐｼﾐｵ ﾑひｾﾐｳﾐｾ, ﾐｽﾐｰ ﾐｾﾑﾐｵﾐｽﾐｺﾑ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐｿﾐｾﾐｲﾐｻﾐｸﾑ紹ｻﾐｾ ﾑﾐｽﾐｸﾐｶﾐｵﾐｽﾐｸﾐｵ ﾐｴﾐｾﾐｻﾐｸ ﾐｸﾐｽﾐｾﾑﾑびﾐｰﾐｽﾐｽﾑ錦 ﾐｰﾐｲﾐｸﾐｰﾐｺﾐｾﾐｼﾐｿﾐｰﾐｽﾐｸﾐｹ ﾐｲ ﾐｰﾑ采ﾐｾﾐｿﾐｾﾑﾑび. ﾐ ﾐｿﾑﾐｾﾑ威ｻﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｵ ﾐｿﾑﾐｵﾐｴﾐｿﾐｾﾐｻﾐｰﾐｳﾐｰﾐｻﾐｾﾑﾑ, ﾑﾑひｾ ﾐｾﾐｽﾐｰ ﾐｲ 2011 ﾐｳﾐｾﾐｴﾑ ﾑﾐｾﾑﾑひｰﾐｲﾐｸﾑ 20%, ﾐｰ ﾐｽﾐｾﾐｲﾐｰﾑ ﾐｾﾑﾐｵﾐｽﾐｺﾐｰ ﾐｸﾑﾑﾐｾﾐｴﾐｸﾑ ﾐｸﾐｷ ﾑ采ひｾﾐｳﾐｾ ﾐｾﾐｶﾐｸﾐｴﾐｰﾐｵﾐｼﾐｾﾐｳﾐｾ ﾐｿﾐｾﾐｺﾐｰﾐｷﾐｰﾑひｵﾐｻﾑ ﾐｲ 16%. ﾐ ﾑﾐｵﾐｻﾐｾﾐｼ ﾑﾑひｾﾐｸﾐｼﾐｾﾑﾑび ﾐ慴籍ｨ, ﾐｿﾐｾ ﾐｾﾑﾐｵﾐｽﾐｺﾐｵ Ernst & Young, ﾐｷﾐｰ ﾐｳﾐｾﾐｴ ﾑﾐｽﾐｸﾐｷﾐｸﾐｻﾐｰﾑﾑ ﾐｽﾐｰ 27%, ﾐｰ ﾐ榧籍 "ﾐ｢ﾐｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ" 窶 ﾐｽﾐｰ 46%. ﾐ寅ｻﾐｰﾐｲﾐｰ ﾐｰﾐｽﾐｰﾐｻﾐｸﾑひｸﾑﾐｵﾑﾐｺﾐｾﾐｹ ﾑﾐｻﾑσｶﾐｱﾑ "ﾐ籍ｲﾐｸﾐｰﾐｿﾐｾﾑﾑひｰ" ﾐ榧ｻﾐｵﾐｳ ﾐ渙ｰﾐｽﾑひｵﾐｻﾐｵﾐｵﾐｲ ﾐｿﾐｾﾐｻﾐｰﾐｳﾐｰﾐｵﾑ, ﾑﾑひｾ ﾐｿﾐｾﾐｼﾐｸﾐｼﾐｾ ﾐｼﾐｰﾐｺﾑﾐｾﾑ災ｺﾐｾﾐｽﾐｾﾐｼﾐｸﾑﾐｵﾑﾐｺﾐｸﾑ ﾑﾐｰﾐｺﾑひｾﾑﾐｾﾐｲ ﾐｿﾑﾐｸﾐｽﾐｸﾐｼﾐｰﾐｻﾐｸﾑﾑ ﾐｲﾐｾ ﾐｲﾐｽﾐｸﾐｼﾐｰﾐｽﾐｸﾐｵ ﾐｲﾑ錦ﾐｾﾐｺﾐｸﾐｹ ﾑτﾐｾﾐｲﾐｵﾐｽﾑ ﾐｴﾐｾﾐｻﾐｳﾐｰ ﾐｸ ﾐｿﾐｾﾐｺﾐｰ ﾐｽﾐｵ ﾑﾐｺﾐｾﾑﾑﾐｵﾐｺﾑひｸﾑﾐｾﾐｲﾐｰﾐｽﾐｽﾑ巾ｵ ﾐｲ ﾑﾑひｾﾑﾐｾﾐｽﾑ ﾑﾐｽﾐｸﾐｶﾐｵﾐｽﾐｸﾑ ﾐｿﾑﾐｾﾑﾐｵﾐｽﾑひｽﾑ巾ｵ ﾑﾑひｰﾐｲﾐｺﾐｸ ﾐ榧籍 "ﾐ｢ﾐｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ". ﾐ侑ｼﾐｵﾐｽﾐｽﾐｾ ﾐｿﾐｾﾑ采ひｾﾐｼﾑ ﾐｵﾐｳﾐｾ ﾐｾﾑﾐｵﾐｽﾐｺﾐｰ ﾑﾐｽﾐｸﾐｷﾐｸﾐｻﾐｰﾑﾑ ﾑﾐｸﾐｻﾑ糊ｽﾐｵﾐｵ. ﾐ侑ｽﾐｴﾐｵﾐｺﾑ ﾐｱﾐｸﾑﾐｶﾐｸ ﾐ慴慴漬 ﾑ 30 ﾑﾐｵﾐｽﾑび紹ｱﾑﾑ ﾐｿﾑﾐｾﾑ威ｻﾐｾﾐｳﾐｾ ﾐｳﾐｾﾐｴﾐｰ ﾐｿﾐｾ 30 ﾑﾐｵﾐｽﾑび紹ｱﾑﾑ 2011 ﾐｳﾐｾﾐｴﾐｰ ﾑﾐｽﾐｸﾐｷﾐｸﾐｻﾑﾑ ﾐｲﾑﾐｵﾐｳﾐｾ ﾐｽﾐｰ 5,1%, ﾐｽﾐｾ ﾐｺﾐｾﾐｼﾐｿﾐｰﾐｽﾐｸﾐｸ ﾑびﾐｰﾐｽﾑﾐｿﾐｾﾑﾑひｽﾐｾﾐｳﾐｾ ﾑﾐｵﾐｺﾑひｾﾑﾐｰ ﾐｿﾐｾﾐｴﾐｵﾑ威ｵﾐｲﾐｵﾐｻﾐｸ ﾑﾐｸﾐｻﾑ糊ｽﾐｵﾐｵ. ﾐ ﾑﾐｰﾑﾑひｽﾐｾﾑﾑひｸ, ﾑﾑひｾﾐｸﾐｼﾐｾﾑﾑび "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑひｰ" ﾑﾐｽﾐｸﾐｷﾐｸﾐｻﾐｰﾑﾑ ﾐｽﾐｰ 18,5%. ﾐ佯ﾑﾐｾﾐｴﾑ ﾐｸﾐｷ ﾐｽﾐｾﾐｲﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｸ, ﾐｿﾐｾ ﾐｿﾑﾐｵﾐｴﾐｲﾐｰﾑﾐｸﾑひｵﾐｻﾑ糊ｽﾑ巾ｼ ﾑﾐｰﾑﾑﾐｵﾑひｰﾐｼ, ﾐｴﾐｾﾐｻﾑ ﾐｳﾐｾﾑﾑσｴﾐｰﾑﾑﾑひｲﾐｰ ﾐｲ ﾐｾﾐｱﾑ諌ｵﾐｴﾐｸﾐｽﾐｵﾐｽﾐｽﾐｾﾐｼ ﾐｰﾑ采ﾐｾﾐｿﾐｾﾑﾑひｵ ﾑﾐｾﾑﾑひｰﾐｲﾐｸﾑ 87%, ﾐｴﾐｾﾐｻﾑ "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑひｰ" 窶 6,9%, ﾐ漬ｭﾐ岱ｰ 窶 3,2%, ﾐ漬｢ﾐ 窶 2,9%. ﾐ湲ﾐｵﾐｴﾑﾑひｰﾐｲﾐｸﾑひｵﾐｻﾑ "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑひｰ" ﾐｲﾑﾐｵﾑﾐｰ ﾑﾐｺﾐｰﾐｷﾐｰﾐｻ "ﾐｪ", ﾑﾑひｾ ﾐｺﾐｾﾐｼﾐｿﾐｰﾐｽﾐｸﾑ ﾐｽﾐｵﾐｷﾐｽﾐｰﾐｺﾐｾﾐｼﾐｰ ﾑ ﾐｽﾐｾﾐｲﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｾﾐｹ, ﾐｽﾐｾ ﾐｽﾐｰﾐｿﾐｾﾐｼﾐｽﾐｸﾐｻ, ﾑﾑひｾ ﾐｸ ﾐｿﾑﾐｾﾑ威ｻﾑτ ﾐｾﾑﾐｵﾐｽﾐｺﾑ "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑ" ﾑﾑﾐｸﾑひｰﾐｻ ﾐｽﾐｵﾑﾐｿﾑﾐｰﾐｲﾐｵﾐｴﾐｻﾐｸﾐｲﾐｾﾐｹ, ﾑﾐｾﾐｳﾐｻﾐｰﾑﾐｸﾐｲﾑ威ｸﾑﾑ ﾐｽﾐｰ ﾐｽﾐｵﾐｵ "ﾑﾐｰﾐｴﾐｸ ﾑτﾐｺﾐｾﾑﾐｵﾐｽﾐｸﾑ ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾐｰ". ﾐ寅ｻﾐｰﾐｲﾐｰ ﾑﾐｾﾐｲﾐｵﾑひｰ ﾐｴﾐｸﾑﾐｵﾐｺﾑひｾﾑﾐｾﾐｲ ﾐ慴籍ｨ ﾐｮﾑﾐｸﾐｹ ﾐ墫σｴﾐｸﾐｼﾐｾﾐｲ ﾑﾐｾﾐｾﾐｱﾑ禍ｸﾐｻ "ﾐｪ", ﾑﾑひｾ ﾑﾐｻﾑ錦威ｰﾐｻ ﾐｾﾐｱ ﾐｾﾐｱﾐｽﾐｾﾐｲﾐｻﾐｵﾐｽﾐｽﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｵ. "ﾐ斷ｾ ﾐｴﾐｵﾐｻﾐｰﾑび ﾐｺﾐｰﾐｺﾐｸﾐｵ-ﾑひｾ ﾐｲﾑ巾ｲﾐｾﾐｴﾑ ﾐｾﾑひｽﾐｾﾑﾐｸﾑひｵﾐｻﾑ糊ｽﾐｾ ﾐｲﾐｾﾐｷﾐｼﾐｾﾐｶﾐｽﾐｾﾐｳﾐｾ ﾐｸﾐｷﾐｼﾐｵﾐｽﾐｵﾐｽﾐｸﾑ ﾐｴﾐｾﾐｻﾐｵﾐｹ ﾐｱﾑσｴﾑτ禍ｸﾑ ﾐｰﾐｺﾑﾐｸﾐｾﾐｽﾐｵﾑﾐｾﾐｲ ﾐｾﾐｱﾑ諌ｵﾐｴﾐｸﾐｽﾐｵﾐｽﾐｽﾐｾﾐｳﾐｾ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐｿﾑﾐｵﾐｶﾐｴﾐｵﾐｲﾑﾐｵﾐｼﾐｵﾐｽﾐｽﾐｾ ﾐｴﾐｾ ﾑτひｲﾐｵﾑﾐｶﾐｴﾐｵﾐｽﾐｸﾑ ﾐｾﾐｱﾐｽﾐｾﾐｲﾐｻﾐｵﾐｽﾐｽﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｸ ﾐﾐｾﾑﾐｸﾐｼﾑτ禍ｵﾑﾑひｲﾐｾﾐｼ, ﾐｰ ﾑ采ひｾﾐｳﾐｾ ﾐｵﾑ禍ｵ ﾐｽﾐｵ ﾐｿﾑﾐｾﾐｸﾐｷﾐｾﾑ威ｻﾐｾ",窶 ﾑﾑﾐｸﾑひｰﾐｵﾑ ﾐｾﾐｽ. ﾐ ﾐﾐｾﾑﾐｸﾐｼﾑτ禍ｵﾑﾑひｲﾐｵ ﾐｾﾑ ﾐｺﾐｾﾐｼﾐｼﾐｵﾐｽﾑひｰﾑﾐｸﾐｵﾐｲ ﾐｾﾑひｺﾐｰﾐｷﾐｰﾐｻﾐｸﾑﾑ. ﾐ佯ﾑひｾﾑﾐｽﾐｸﾐｺ "ﾐｪ", ﾐｱﾐｻﾐｸﾐｷﾐｺﾐｸﾐｹ ﾐｺ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ, ﾐｷﾐｰﾑ紹ｲﾐｸﾐｻ, ﾑﾑひｾ ﾐｾﾑﾐｵﾐｽﾐｺﾐｰ Ernst & Young "ﾐｾﾑﾐｵﾐｽﾑ ﾐｿﾑﾐｵﾐｴﾐｲﾐｰﾑﾐｸﾑひｵﾐｻﾑ糊ｽﾐｰﾑ" ﾐｸ "ﾐｽﾐｵ ﾑﾐｰﾐｺﾑ, ﾑﾑひｾ ﾐｵﾐｵ ﾑτひｲﾐｵﾑﾐｴﾑ肖". ﾐ榧ｽ ﾐｴﾐｾﾐｿﾑτﾐｺﾐｰﾐｵﾑ, ﾑﾑひｾ ﾐｺﾐｾﾐｽﾑﾐｾﾐｻﾐｸﾐｴﾐｰﾑﾐｸﾑ ﾐｱﾑσｴﾐｵﾑ ﾐｿﾑﾐｾﾑﾐｾﾐｴﾐｸﾑび ﾐｿﾐｾ ﾑﾐｵﾐｷﾑσｻﾑ袴ひｰﾑひｰﾐｼ ﾑﾑひｰﾑﾐｾﾐｹ ﾐｾﾑﾐｵﾐｽﾐｺﾐｸ. ﾐ籍ｺﾑびσｰﾐｻﾐｸﾐｷﾐｰﾑﾐｸﾑ, ﾐｿﾐｾ ﾑﾐｻﾐｾﾐｲﾐｰﾐｼ ﾑﾐｾﾐｱﾐｵﾑﾐｵﾐｴﾐｽﾐｸﾐｺﾐｰ "ﾐｪ", ﾐｴﾐｵﾐｻﾐｰﾐｻﾐｰﾑﾑ ﾐｲﾐｾ ﾐｸﾑﾐｿﾐｾﾐｻﾐｽﾐｵﾐｽﾐｸﾐｵ ﾐｿﾐｾﾑﾑτﾐｵﾐｽﾐｸﾑ ﾐｿﾑﾐｰﾐｲﾐｸﾑひｵﾐｻﾑ袴ﾑひｲﾐｰ. ﾐ篇ﾐｻﾐｸ ﾐｽﾐｾﾐｲﾐｰﾑ ﾐｾﾑﾐｵﾐｽﾐｺﾐｰ ﾐｱﾑσｴﾐｵﾑ ﾑτひｲﾐｵﾑﾐｶﾐｴﾐｵﾐｽﾐｰ ﾐｸ ﾐｽﾐｵ ﾑτﾑびﾐｾﾐｸﾑ "ﾐ績采ﾐｾﾑﾐｻﾐｾﾑ", ﾐｺﾐｾﾐｽﾑﾐｾﾐｻﾐｸﾐｴﾐｰﾑﾐｸﾑ ﾐ慴籍ｨ ﾐｸ "ﾐ｢ﾐｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻﾐｰ" ﾐｼﾐｾﾐｶﾐｵﾑ ﾐｴﾐｾﾐｿﾐｾﾐｻﾐｽﾐｸﾑひｵﾐｻﾑ糊ｽﾐｾ ﾐｷﾐｰﾐｴﾐｵﾑﾐｶﾐｰﾑび袴ﾑ. ﾐ漬ｸﾑひｰﾐｻﾐｸﾐｹ ﾐ｡ﾐｰﾐｲﾐｵﾐｻﾑ糊ｵﾐｲ ﾑσｶﾐｵ ﾐｲﾑ錦ﾐｺﾐｰﾐｷﾑ巾ｲﾐｰﾐｻ ﾐｾﾐｿﾐｰﾑﾐｵﾐｽﾐｸﾑ, ﾑﾑひｾ ﾐｨﾐｵﾑﾐｵﾐｼﾐｵﾑび糊ｵﾐｲﾐｾ ﾐｷﾐｰﾑび紹ｳﾐｸﾐｲﾐｰﾐｵﾑ ﾐｺﾐｾﾐｽﾑﾐｾﾐｻﾐｸﾐｴﾐｰﾑﾐｸﾑ, ﾐｲ ﾑひｾﾐｼ ﾑﾐｸﾑﾐｻﾐｵ ﾑﾐｵﾑﾐｵﾐｷ ﾐｿﾐｵﾑﾐｵﾐｾﾑﾐｵﾐｽﾐｺﾑ (ﾑﾐｼ. "ﾐｪ" ﾐｾﾑ 10 ﾐｽﾐｾﾑ紹ｱﾑﾑ). ﾐ ﾑﾐｲﾐｾﾐｵﾐｼ ﾐｿﾐｸﾑﾑ糊ｼﾐｵ ﾐｼﾐｸﾐｽﾐｸﾑﾑびﾑ ﾑ災ｺﾐｾﾐｽﾐｾﾐｼﾑﾐｰﾐｷﾐｲﾐｸﾑひｸﾑ ﾐｭﾐｻﾑ糊ｲﾐｸﾑﾐｵ ﾐ斷ｰﾐｸﾐｱﾑσｻﾐｻﾐｸﾐｽﾐｾﾐｹ ﾐｳﾐｾﾑﾐｿﾐｾﾐｴﾐｸﾐｽ ﾐ｡ﾐｰﾐｲﾐｵﾐｻﾑ糊ｵﾐｲ ﾐｿﾑﾐｾﾑﾐｸﾐｻ ﾑτﾐｺﾐｾﾑﾐｸﾑび ﾐｿﾑﾐｾﾑﾐｵﾑﾑ. ﾐ斷ｰ ﾐｿﾑﾐｾﾑ威ｻﾐｾﾐｹ ﾐｽﾐｵﾐｴﾐｵﾐｻﾐｵ ﾐｲ ﾐｼﾐｸﾐｽﾐｸﾑﾑひｵﾑﾑﾑひｲﾐｵ ﾐｿﾑﾐｾﾑ威ｻﾐｾ ﾑﾐｾﾐｲﾐｵﾑ禍ｰﾐｽﾐｸﾐｵ, ﾐｽﾐｰ ﾐｺﾐｾﾑひｾﾑﾐｾﾐｼ ﾐｱﾑ巾ｻﾐｾ ﾐｿﾑﾐｸﾐｽﾑ肖ひｾ ﾑﾐｵﾑ威ｵﾐｽﾐｸﾐｵ ﾐｷﾐｰﾐｲﾐｵﾑﾑ威ｸﾑび ﾑﾐｻﾐｸﾑ紹ｽﾐｸﾐｵ ﾐｴﾐｾ ﾐｺﾐｾﾐｽﾑﾐｰ ﾐｳﾐｾﾐｴﾐｰ. ﾐ佯ﾑひｾﾑﾐｽﾐｸﾐｺ "ﾐｪ", ﾐｱﾐｻﾐｸﾐｷﾐｺﾐｸﾐｹ ﾐｺ ﾐｾﾐｴﾐｽﾐｾﾐｼﾑ ﾐｸﾐｷ ﾐｼﾐｸﾐｽﾐｾﾑﾐｸﾑひｰﾑﾐｽﾑ錦 ﾐｰﾐｺﾑﾐｸﾐｾﾐｽﾐｵﾑﾐｾﾐｲ ﾐ榧籍 "ﾐ｢ﾐｵﾑﾐｼﾐｸﾐｽﾐｰﾐｻ", ﾐｿﾐｾﾐｻﾐｰﾐｳﾐｰﾐｵﾑ, ﾑﾑひｾ ﾐｷﾐｰﾑび紹ｳﾐｸﾐｲﾐｰﾐｽﾐｸﾐｵ ﾐｺﾐｾﾐｽﾑﾐｾﾐｻﾐｸﾐｴﾐｰﾑﾐｸﾐｸ ﾐｲﾑ巾ｳﾐｾﾐｴﾐｽﾐｾ ﾐｼﾐｵﾐｽﾐｵﾐｴﾐｶﾐｵﾑﾐｰﾐｼ ﾐ榧籍 ﾐ慴籍ｨ, ﾐｿﾐｾﾑﾐｺﾐｾﾐｻﾑ糊ｺﾑ ﾐｿﾐｾ ﾐｷﾐｰﾐｲﾐｵﾑﾑ威ｵﾐｽﾐｸﾐｸ ﾐｿﾑﾐｾﾑﾐｵﾑﾑﾐｰ ﾐｾﾐｽﾐｸ ﾐｼﾐｾﾐｳﾑτ ﾐｿﾐｾﾑひｵﾑﾑ肖び ﾑﾐｲﾐｾﾐｸ ﾐｴﾐｾﾐｻﾐｶﾐｽﾐｾﾑﾑひｸ. ﾐ頒ｵﾐｽﾐｸﾑ ﾐ｡ﾐｺﾐｾﾑﾐｾﾐｱﾐｾﾐｳﾐｰﾑび糊ｺﾐｾ, ﾐ片ｻﾐｵﾐｽﾐｰ ﾐ墟ｸﾑﾐｵﾐｻﾐｵﾐｲﾐｰ | |
ﾐﾐｾﾑﾑﾐｸﾐｹﾑﾐｺﾐｰﾑ ﾐｺﾐｾﾐｻﾐｻﾐｵﾐｳﾐｸﾑ ﾐｾﾑﾐｵﾐｽﾑ禍ｸﾐｺﾐｾﾐｲ
ﾐ慴ｰﾐｻﾐｰﾑ ﾐ樮ﾐｴﾑ巾ｽﾐｺﾐｰ, ﾐｴﾐｾﾐｼ 13, ﾑﾑびﾐｾﾐｵﾐｽﾐｸﾐｵ 3;
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