3.28        8.17




                                2019   1   2




1974   11
                           (ACCA)
                                       (BDO)


Durkopp Adler           2009




                –1–
2015
                                                               1996
                          1999


                                 3.28            8.17

                                                                             8.17
                                                   3.28
               3.28


                                                        3.28          8.17




                                          3.28          8.17
                                                                             3.28
        8.17



                         (i)


       (ii)


                                          3.28
                 (iii)




                                  –2–
2019   1   2




               –3–