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In formula (18), R11’ 1 and R11’ 2 are each independently fluorine or a straight, branched or cyclic C$_{1 }$-C$_{40 }$monovalent hydrocarbon group which may contain a heteroatom. Illus› trative examples of the monovalent hydrocarbon group are as exemplified for R 105 . Preferably R11’ $^{1 }$and R11’$^{2 }$are fluorine or C$_{1 }$-C$_{4 }$ straight fluorinated alkyl groups. Also, WZ, 1 and R11’ 2 may bond together to form a ring with the linkage: --CF $_{2}$-S0$_{2}$ -N- -S0$_{2}$----CF $_{2}$ - to which they are attached. It is preferred to form a ring structure via a fluorinated ethylene or fluorinated propylene group. 2 3 

In formula (IC), W’cl, Wc and W" are each indepen› dently fluorine or a straight, branched or cyclic C$_{1 }$-C$_{40 }$ monovalent hydrocarbon group which may contain a het› eroatom. Illustrative examples of the monovalent hydrocar› bon group are as exemplified for R 105 . Preferably wc1, wc 2 and wc3 are fluorine or cl -C4 straight fluorinated alkyl groups. Also, wc1 and Wc $^{2 }$may bond together to form a ring with the linkage: --CF $_{2}$-S0$_{2}$-c--S0$_{2}$-CF 2 - to which they are attached. It is preferred to form a ring structure via a fluorinated ethylene or fluorinated propylene group. 

In formula (ID), Wd is a straight, branched or cyclic C$_{1 }$-C$_{40 }$monovalent hydrocarbon group which may contain a heteroatom. Illustrative examples of the monovalent hydro› carbon group are as exemplified for R 105 . 

With respect to the synthesis of the sulfonium salt having an anion of formula (ID), reference may be made to JP-A 2010-215608 and JP-A 2014-133723. 

