ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱵᱚᱱᱚᱛ

ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱫᱚ ᱢᱤᱫ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱟᱱᱟ ᱱᱚᱣᱟ ᱫᱚ ᱥᱤᱧᱚᱛᱤᱭᱟᱹ ᱯᱚᱱᱚᱛ ᱯᱚᱪᱷᱤᱢ ᱵᱟᱝᱞᱟ ᱨᱮ ᱯᱟᱪᱷᱮ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱜᱷᱟᱴᱟᱞ ᱡᱚᱜᱚ ᱠᱷᱚᱸᱰ ᱨᱮ ᱢᱤᱫ ᱥᱟᱥᱚᱱ ᱪᱟᱪᱞᱟᱣ ᱠᱷᱚᱸᱰᱮ ᱵᱮᱱᱟᱣᱟ ᱾

ᱚᱛᱱᱚᱜ
ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ  ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚᱧᱮ ᱨᱮ ᱦᱩᱜᱽᱞᱤ ᱦᱚᱱᱚᱛ ᱨᱮ ᱜᱳᱜᱷᱟᱴ ᱑ ᱟᱨ ᱜᱳᱜᱷᱟᱴ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱥᱟᱢᱟᱝ ᱨᱮ ᱜᱷᱟᱴᱟᱞ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱮᱛᱚᱢ ᱨᱮ ᱫᱟᱥᱯᱩᱨ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱟᱨ ᱯᱟᱪᱮ ᱨᱮ ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱒ ᱟᱨ ᱜᱚᱲᱵᱮᱛᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱛᱮ ᱜᱷᱮᱨᱟᱣ ᱮᱥᱮᱫ ᱟᱠᱟᱱᱟ ᱾

ᱱᱚᱣᱟ ᱫᱚ ᱦᱚᱱᱚᱛ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱠᱷᱚᱱ ᱫᱚ ᱕᱓ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ ᱥᱟᱺᱜᱤᱧ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱚᱥᱟᱨ ᱵᱤᱥᱟᱹᱨ ᱫᱚ ᱑᱙᱓.᱕᱔ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ᱒ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱯᱟᱸᱪᱟᱭᱟᱛ ᱥᱟᱢᱤᱛᱤ, ᱖ ᱜᱚᱴᱟᱝ ᱜᱨᱟᱢ ᱯᱟᱸᱪᱟᱭᱟᱛ, ᱑᱐᱒ ᱜᱚᱴᱟᱝ ᱜᱨᱟᱢ ᱥᱚᱸᱥᱚᱫᱽ (ᱟᱹᱛᱩ ᱵᱟᱹᱭᱥᱤ), ᱑᱓᱒ ᱜᱚᱴᱟᱝ ᱢᱚᱣᱡᱟ, ᱑᱒᱖ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱯᱩᱞᱤᱥ ᱥᱴᱮᱥᱚᱱ ᱫᱚ ᱱᱚᱣᱟ ᱵᱚᱱᱚᱛ ᱨᱮ ᱠᱟᱹᱢᱤᱭᱟ ᱾ ᱱᱚᱣᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱫᱚ ᱵᱚᱢᱚᱨᱤᱭᱟᱹ, ᱠᱷᱤᱨᱯᱟᱭ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱵᱚᱱᱚᱛ/ᱯᱟᱸᱪᱟᱭᱟᱛ ᱥᱟᱢᱤᱛᱤ ᱨᱮᱱᱟᱜ ᱜᱨᱟᱢ ᱯᱟᱸᱪᱟᱭᱟᱛ ᱠᱚ ᱢᱮᱱᱟᱜᱼᱟ: ᱡᱟᱨᱟ, ᱞᱚᱠᱷᱢᱤᱯᱩᱨ, ᱢᱚᱝᱜᱽᱨᱩᱞ, ᱢᱟᱱᱤᱠᱠᱩᱸᱰᱩ, ᱢᱳᱱᱳᱦᱚᱨᱯᱩᱨ ᱑ ᱟᱨ ᱢᱳᱱᱳᱦᱚᱨᱯᱩᱨ ᱒ ᱾

ᱦᱚᱲ ᱞᱮᱠᱷᱟ
ᱦᱚᱲ ᱮᱞ
ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱑᱓᱖,᱐᱐᱖ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱱᱩᱠᱩ ᱫᱚ ᱡᱚᱛᱚ ᱟᱹᱛᱩ ᱨᱮᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱱᱚᱸᱰᱮ ᱖᱙,᱘᱒᱐ (᱕᱑%) ᱠᱚᱲᱟ ᱟᱨ ᱖᱖,᱑᱘᱖ (᱔᱙%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱐-᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱠᱚᱢ ᱩᱢᱚᱨ ᱠᱚᱫᱚ ᱑᱕,᱐᱗᱗ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱜᱮᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱔᱖,᱗᱕᱙ (᱓᱔.᱓᱘%) ᱟᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱗,᱕᱑᱖ (᱕.᱕᱓%) ᱦᱚᱲ ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱟᱨᱟᱝ ᱟᱹᱛᱩ ᱠᱚ (᱔,᱐᱐᱐+ ᱦᱚᱲ ᱮᱞ ᱟᱜ) ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱡᱟᱨᱟ (᱕,᱕᱖᱙) ᱟᱨ ᱢᱚᱝᱜᱩᱞ (᱕,᱔᱖᱒) ᱾

ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱮᱴᱟᱜ ᱟᱹᱛᱩ ᱠᱚ ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱢᱚᱬᱤᱠᱠᱩᱸᱰᱩ (᱒,᱘᱒᱘) ᱟᱨ ᱞᱚᱠᱷᱢᱤᱯᱩᱨ (᱒,᱙᱓᱙) ᱾

ᱥᱤᱠᱷᱱᱟᱹᱛ
᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲᱟᱜ ᱜᱩᱴ ᱮᱞ ᱫᱚ ᱙᱕,᱔᱕᱒ ᱜᱚᱴᱟᱝ (᱗᱘.᱙᱓%) ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱕᱒,᱗᱗᱗ (᱘᱕.᱐᱐%) ᱠᱚᱲᱟ ᱟᱨ ᱔᱒,᱖᱗᱕ (᱗᱒.᱕᱓%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱡᱟᱱᱟᱝ ᱵᱷᱮᱜᱟᱨ (ᱛᱤᱨᱞᱟᱹ ᱟᱨ ᱠᱚᱲᱟ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚᱨ ᱛᱟᱞᱟ ᱨᱮ ᱵᱷᱮᱜᱟᱨ) ᱫᱚ ᱑᱒.᱔᱘% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱯᱟᱹᱨᱥᱤ ᱟᱨ ᱫᱷᱚᱨᱚᱢ

᱒᱐᱑᱑ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱚᱠᱛᱚ, ᱙᱖.᱗᱑% ᱫᱚ ᱵᱟᱝᱞᱟ, ᱓.᱑᱙% ᱫᱚ ᱥᱟᱱᱛᱟᱲᱤ ᱟᱡᱟᱜ ᱢᱟᱲᱟᱝ ᱯᱟᱹᱨᱥᱤ ᱞᱮᱠᱟᱛᱮ ᱨᱚᱲᱼᱮᱫ ᱛᱟᱦᱮᱸᱫ ᱾

ᱠᱟᱹᱣᱰᱤ ᱟᱹᱨᱤ

ᱦᱮᱡ ᱥᱮᱱ
ᱡᱷᱟᱞᱫᱟ (ᱯᱩᱨᱩᱞᱤᱭᱟᱹ ᱦᱚᱱᱚᱛ ᱨᱮ) ᱠᱷᱚᱱ ᱫᱤᱜᱷᱟ (ᱥᱟᱢᱟᱝ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮ) ᱫᱷᱟᱹᱨᱤᱡ ᱪᱟᱞᱟᱜᱟᱜ ᱯᱚᱱᱚᱛ ᱨᱟᱡᱽᱰᱟᱦᱟᱨ ᱔ ᱫᱚ (ᱯᱚᱪᱷᱤᱢ ᱵᱟᱝᱞᱟ) ᱱᱚᱣᱟ ᱵᱚᱱᱚᱛ ᱞᱮᱠᱟᱛᱮ ᱥᱮᱱᱚᱜᱼᱟ ᱾

ᱥᱮᱪᱮᱫ
᱒᱐᱑᱓-᱑᱔ ᱥᱟᱞ ᱨᱮ, ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱑᱑᱗ ᱜᱚᱴᱟᱝ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱨᱮ ᱘,᱒᱑᱘ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱗ ᱜᱚᱴᱟᱝ ᱛᱟᱱᱟᱞᱟ ᱟᱥᱲᱟ ᱨᱮ ᱑,᱐᱗᱗ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱑᱔ ᱜᱚᱴᱟᱝ ᱩᱱᱩᱥᱩᱞ ᱟᱥᱲᱟ ᱨᱮ ᱖,᱘᱐᱗ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱙ ᱩᱱᱩᱥᱩᱞ ᱥᱮᱠᱮᱱᱰᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱨᱮ ᱗,᱘᱘᱗ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱦᱚᱲᱢᱚ ᱥᱟᱶᱟᱨ
᱒᱐᱑᱔ ᱥᱟᱞ ᱨᱮ, ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱫᱮᱦᱟᱛ ᱟᱥᱯᱟᱛᱟᱞ ᱟᱨ ᱕ ᱜᱚᱴᱟᱝ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱦᱮᱞᱛᱷ ᱛᱟᱞᱢᱟ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱜᱩᱴ ᱖᱘ ᱵᱮᱰ ᱟᱨ ᱘ ᱜᱚᱴᱟᱝ ᱰᱚᱠᱴᱚᱨ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱠᱷᱤᱨᱯᱟᱭ ᱫᱮᱦᱟᱛ ᱟᱥᱯᱟᱛᱟᱞ, ᱠᱷᱤᱨᱯᱟᱭ ᱨᱮ ᱓᱐ ᱵᱮᱰ ᱟᱜ, ᱪᱚᱸᱫᱽᱨᱚᱠᱳᱱᱟ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱩᱬ ᱥᱚᱨᱠᱟᱨᱤ ᱢᱮᱰᱤᱠᱟᱞ ᱥᱩᱵᱤᱫᱷᱟ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱦᱮᱞᱛᱷ ᱛᱟᱞᱢᱟ ᱢᱮᱱᱟᱜᱼᱟ: ᱨᱟᱢᱡᱤᱵᱚᱱᱯᱩᱨ (᱑᱐ ᱵᱮᱰ ᱟᱜ), ᱨᱟᱢᱠᱨᱤᱥᱱᱚᱯᱩᱨ (ᱯᱤᱳ ᱛᱟᱛᱟᱨᱯᱟᱨᱟ) (᱑᱐ ᱵᱮᱰ ᱟᱜ), ᱢᱚᱝᱜᱽᱨᱩᱞ (ᱯᱤᱳ ᱜᱚᱞᱰᱟᱸᱜᱟ ᱢᱚᱝᱜᱽᱨᱩᱞ) (᱑᱐ ᱵᱮᱰ ᱟᱜ), ᱰᱤᱸᱜᱚᱞ (ᱯᱤᱳ ᱰᱤᱸᱜᱚᱞ-ᱠᱩᱢᱟᱨᱜᱮᱨᱤᱭᱟ) (᱑᱐ ᱵᱮᱰ ᱟᱜ) ᱟᱨ ᱡᱟᱨᱟ (ᱵᱟᱨᱭᱟ ᱵᱮᱰ ᱟᱜ) ᱾

ᱥᱟᱹᱠᱷᱭᱟᱹᱛ

ᱵᱟᱦᱨᱮ ᱡᱚᱱᱚᱲ

ᱛᱷᱚᱠ:ᱯᱟᱪᱮ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚ