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[0079] In formulae (3a), (3b) and (3c), the groups ofWa, WZ, 1 , WZ, 2 , We 1 , Wc $^{2 }$and Wc3 are as exemplified for R $^{1 }$to R 4 . Specifically, examples of the sulfonate having formula (3a) include trifluoromethanesulfonate, pentafluoroethanesul› fonate, nonafluoro butanesulfonate, dodecafluorohexanesul- fonate, 2-benzoy loxy-1, 1,3 ,3 ,3-pentafluoropropanesul- fonate, 1, 1,3,3,3-pentafluoro-2-( 4-phenylbenzoyloxy) propanesulfonate, 1, 1,3 ,3 ,3-pentafluoro-2- pivaloyloxypropanesulfonate, 2-cyclohexanecarbonyloxy- 1, 1,3 ,3 ,3-pentafluoropropanesulfonate, 2-naphthoyloxy-l, 1,3 ,3 ,3-pentafluoropropanesulfonate, 2-( 4-tert-butylbenzoy› loxy )-1, 1,3,3,3-pentafluoropropanesulfonate, 2-adamantan› ecarbonyloxy-l, 1,3 ,3 ,3-pentafluoropropanesulfonate, 2-acetyloxy-l, 1,3 ,3 ,3-pentafluoroprop anesulfonate, 1, 1,3 ,3, 3-pentafluoro-2-hydroxypro panesulfonate, 1,1,3,3,3-penta› fluoro-2-tosyloxypropanesulfonate, 1, l-difluoro-2-naphthy› lethanesulfonate, and 1,1,2,2-tetrafluoro-2-(norboman-2-yl) ethanesulfonate. 

[0080] Examples of the anion having formula (3b) include bistrifluoromethanesulfonylimide, bispentafluoroethanesul› fonylimide, bisheptafluoropropanesulfonylimide, and 1,3- perfluoropropylenebissulfonylimide. 

Typical of the anion having formula (3c) is tristrifluorometh› anesulfonylmethide. 

[0081] The ammonium salt (B) preferably has a structure represented by the general formula (4). 

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Herein R $^{1 }$to R$^{4 }$are as defined above, Rs is a straight C$_{1 }$-C$_{40}$, branched or cyclic C$_{3}$ -C$_{40 }$ monovalent hydrocarbon group which may be substituted with or separated by a heteroatom, Wis each independently hydrogen, fluorine or fluoroalkyl, L is a single bond or linking group, xl is an integer ofO to 10, and x2 is an integer of 1 to 5. 

[0082] Examples of the group Rs are as exemplified above for R$^{1 }$to R 4 . Exemplary of the linking group Lare an ether bond, ester bond, thioether bond, sulfinic acid ester bond, sulfonic acid ester bond, carbonate bond, and carbamate bond. 

[0083] More preferably, the ammonium salt (B) has a structure represented by the general formula (5). 

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Herein R $^{1 }$to R$^{4 }$are as defined above, R $^{6 }$is a straight C$_{1 }$-C$_{40}$, branched or cyclic C$_{3}$-C$_{4}$ , monovalent hydrocarbon group which may be substituted with or separated by a heteroatom, and R11 is each independently hydrogen or trifluoromethyl. 

[0084] Examples of the group R $^{6 }$are as exemplified above for R 1 to R 4 . 

[0085] Preferred structures of the anion moiety in the ammonium salt (B) are shown below, but not limited thereto. 

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(4) 

(5) 

