ᱫᱟᱥᱯᱩᱨ ᱒ ᱵᱚᱱᱚᱛ

ᱫᱟᱥᱯᱩᱨ ᱒ 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
ᱫᱟᱥᱯᱩᱨ  ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚᱧᱮ ᱨᱮ ᱦᱩᱜᱽᱞᱤ ᱦᱚᱱᱚᱛ ᱨᱮ ᱠᱷᱟᱱᱠᱩᱞ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱥᱟᱢᱟᱝ ᱨᱮ ᱦᱩᱜᱽᱞᱤ ᱦᱚᱱᱚᱛ ᱨᱮ ᱠᱷᱟᱱᱠᱩᱞ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱮᱛᱚᱢ ᱨᱮ ᱥᱟᱢᱟᱝ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮ ᱯᱟᱸᱥᱠᱩᱲᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱟᱨ ᱯᱟᱪᱮ ᱨᱮ ᱫᱟᱥᱯᱩᱨ ᱑ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱛᱮ ᱜᱷᱮᱨᱟᱣ ᱮᱥᱮᱫ ᱟᱠᱟᱱᱟ ᱾

ᱱᱚᱣᱟ ᱫᱚ ᱦᱚᱱᱚᱛ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱠᱷᱚᱱ ᱫᱚ ᱕᱘ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ ᱥᱟᱺᱜᱤᱧ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱚᱥᱟᱨ ᱵᱤᱥᱟᱹᱨ ᱫᱚ ᱑᱖᱕.᱔᱕ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ᱒ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱯᱟᱸᱪᱟᱭᱟᱛ ᱥᱟᱢᱤᱛᱤ, ᱑᱔ ᱜᱚᱴᱟᱝ ᱜᱨᱟᱢ ᱯᱟᱸᱪᱟᱭᱟᱛ, ᱑᱖᱑ ᱜᱚᱴᱟᱝ ᱜᱨᱟᱢ ᱥᱚᱸᱥᱚᱫᱽ (ᱟᱹᱛᱩ ᱵᱟᱹᱭᱥᱤ), ᱑᱖᱒ ᱜᱚᱴᱟᱝ ᱢᱚᱣᱡᱟ, ᱑᱕᱗ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱫᱟᱥᱯᱩᱨ ᱯᱩᱞᱤᱥ ᱥᱴᱮᱥᱚᱱ ᱫᱚ ᱱᱚᱣᱟ ᱵᱚᱱᱚᱛ ᱨᱮ ᱠᱟᱹᱢᱤᱭᱟ ᱾ ᱱᱚᱣᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱫᱚ ᱥᱳᱱᱟᱠᱷᱟᱞᱤ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱫᱟᱥᱯᱩᱨ ᱒ ᱵᱚᱱᱚᱛ/ᱯᱟᱸᱪᱟᱭᱟᱛ ᱥᱟᱢᱤᱛᱤ ᱨᱮᱱᱟᱜ ᱜᱨᱟᱢ ᱯᱟᱸᱪᱟᱭᱟᱛ ᱠᱚ ᱢᱮᱱᱟᱜᱼᱟ: ᱵᱮᱱᱟᱭ, ᱪᱮᱭᱯᱚᱛ, ᱰᱩᱰᱠᱳᱢᱨᱟ, ᱜᱳᱪᱟᱴᱤ, ᱜᱳᱣᱨᱟ, ᱡᱳᱛᱮᱜᱷᱚᱱᱥᱭᱟᱢ, ᱠᱚᱢᱚᱞᱯᱩᱨ,  ᱠᱷᱟᱸᱡᱟᱯᱩᱨ, ᱠᱷᱮᱯᱩᱴ, ᱠᱷᱩᱠᱩᱨᱫᱟᱦᱟ, ᱱᱤᱥᱪᱤᱸᱛᱯᱩᱨ, ᱯᱚᱞᱟᱥᱚᱯᱚᱭ, ᱨᱟᱹᱱᱤᱪᱚᱠ ᱟᱨ ᱥᱟᱦᱚᱪᱚᱠ ᱾

ᱦᱚᱲ ᱞᱮᱠᱷᱟ
ᱦᱚᱲ ᱮᱞ
ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱒᱓᱘,᱕᱒᱙ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱱᱩᱠᱩ ᱫᱚ ᱡᱚᱛᱚ ᱟᱹᱛᱩ ᱨᱮᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱱᱚᱸᱰᱮ ᱑᱒᱑,᱗᱔᱒ (᱕᱑%) ᱠᱚᱲᱟ ᱟᱨ ᱑᱑᱖,᱗᱘᱗ (᱔᱙%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱐-᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱠᱚᱢ ᱩᱢᱚᱨ ᱠᱚᱫᱚ ᱒᱕,᱕᱑᱘ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱜᱮᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱒᱙,᱙᱒᱒ (᱑᱒.᱕᱔%) ᱟᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱕᱘᱕ (᱐.᱒᱕%) ᱦᱚᱲ ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱟᱨᱟᱝ ᱟᱹᱛᱩ ᱠᱚ (᱔,᱐᱐᱐+ ᱦᱚᱲ ᱮᱞ ᱟᱜ) ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱜᱳᱣᱨᱟ (᱔,᱘᱙᱙), ᱠᱷᱩᱠᱩᱨᱫᱟᱦᱟ (᱔,᱑᱑᱐), ᱯᱚᱞᱟᱥᱚᱯᱚᱭ (᱔,᱘᱐᱐), ᱜᱳᱪᱟᱴᱤ (᱔,᱓᱙᱕), ᱵᱷᱩᱴᱟ (᱕,᱐᱒᱒), ᱠᱷᱚᱸᱡᱟᱯᱩᱨ (᱔,᱓᱕᱒), ᱠᱚᱢᱚᱞᱯᱩᱨ (᱔,᱑᱒᱔), ᱡᱳᱴ ᱠᱚᱱᱩᱥᱚᱢᱜᱚᱨ (᱖,᱙᱕᱐), ᱨᱟᱹᱱᱤᱪᱚᱠ (᱗,᱔᱐᱘), ᱪᱮᱭᱯᱚᱛ (᱑᱖,᱓᱔᱕), ᱠᱮᱭᱡᱩᱨᱤ (᱔,᱔᱕᱔), ᱵᱮᱱᱚᱭ (᱕,᱗᱓᱑), ᱩᱛᱚᱨ ᱵᱟᱨ (᱕,᱖᱗᱕), ᱱᱤᱥᱪᱤᱸᱛᱯᱩᱨ (᱖,᱖᱙᱘), ᱥᱤᱛᱟᱹᱯᱩᱨ (᱔,᱒᱕᱐), ᱡᱳᱛ ᱜᱷᱚᱱᱥᱭᱟᱢ (᱑᱕,᱒᱐᱐), ᱠᱩᱞᱴᱤᱠᱨᱤ (᱖,᱖᱐᱗) ᱟᱨ ᱢᱚᱜᱩᱨᱤᱭᱟᱹ (᱕,᱑᱒᱘) ᱾

ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱮᱴᱟᱜ ᱟᱹᱛᱩ ᱠᱚ ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱥᱚᱦᱚᱪᱚᱠ (᱒,᱓᱐᱒), ᱫᱩᱫᱷᱠᱳᱱᱟᱨᱟ (᱓,᱗᱔᱖) ᱟᱨ ᱚᱡᱩᱨᱤᱭᱟᱹ (᱑,᱘᱑᱑) ᱾

ᱥᱤᱠᱷᱱᱟᱹᱛ
᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲᱟᱜ ᱜᱩᱴ ᱮᱞ ᱫᱚ ᱑᱘᱒,᱓᱗᱘ ᱜᱚᱴᱟᱝ (᱘᱕.᱖᱒%) ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱙᱙,᱔᱗᱒ (᱙᱑.᱕᱙%) ᱠᱚᱲᱟ ᱟᱨ ᱘᱒,᱙᱐᱖ (᱗᱙.᱔᱑%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱡᱟᱱᱟᱝ ᱵᱷᱮᱜᱟᱨ (ᱛᱤᱨᱞᱟᱹ ᱟᱨ ᱠᱚᱲᱟ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚᱨ ᱛᱟᱞᱟ ᱨᱮ ᱵᱷᱮᱜᱟᱨ) ᱫᱚ ᱑᱒.᱑᱘% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾


ᱯᱟᱹᱨᱥᱤ ᱟᱨ ᱫᱷᱚᱨᱚᱢ

᱒᱐᱑᱑ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱚᱠᱛᱚ, ᱵᱟᱝᱞᱟ ᱫᱚ ᱢᱩᱬ ᱯᱟᱹᱨᱥᱤ ᱠᱟᱱᱟ, ᱡᱟᱦᱟᱸ ᱫᱚ ᱙᱙.᱘᱖% ᱦᱚᱲ ᱦᱚᱛᱮᱛᱮ ᱠᱚ ᱨᱚᱲᱟ ᱾

ᱠᱟᱹᱣᱰᱤ ᱟᱹᱨᱤ

ᱦᱮᱡ ᱥᱮᱱ

ᱥᱮᱪᱮᱫ
᱒᱐᱑᱓-᱑᱔ ᱥᱟᱞ ᱨᱮ, ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱑᱖᱒ ᱜᱚᱴᱟᱝ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱨᱮ ᱑᱑,᱕᱐᱔ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱢᱤᱫᱴᱟᱹᱝ ᱛᱟᱱᱟᱞᱟ ᱟᱥᱲᱟ ᱨᱮ ᱖᱔ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱒᱑ ᱜᱚᱴᱟᱝ ᱩᱱᱩᱥᱩᱞ ᱟᱥᱲᱟ ᱨᱮ ᱑᱓,᱑᱒᱐ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱑᱔ ᱩᱱᱩᱥᱩᱞ ᱥᱮᱠᱮᱱᱰᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱨᱮ ᱑᱓,᱔᱔᱖ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱦᱚᱲᱢᱚ ᱥᱟᱶᱟᱨ
᱒᱐᱑᱔ ᱥᱟᱞ ᱨᱮ, ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱫᱮᱦᱟᱛ ᱟᱥᱯᱟᱛᱟᱞ ᱟᱨ ᱯᱮᱭᱟ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱦᱮᱞᱛᱷ ᱛᱟᱞᱢᱟ ᱟᱨ ᱯᱮᱭᱟ ᱱᱤᱡᱮ ᱟᱥᱯᱟᱛᱟᱞ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱜᱩᱴ ᱑᱐᱐ ᱵᱮᱰ ᱟᱨ ᱖ ᱜᱚᱴᱟᱝ ᱰᱚᱠᱴᱚᱨ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱱᱚᱸᱰᱮ ᱓᱔ ᱜᱷᱟᱨᱚᱸᱡᱽ ᱠᱚᱞᱭᱟᱬ ᱡᱚᱜᱚ ᱛᱟᱞᱢᱟ ᱟᱨ ᱢᱤᱫᱴᱟᱹᱝ ᱜᱷᱟᱨᱚᱸᱡᱽ ᱠᱚᱞᱭᱟᱬ ᱛᱟᱞᱢᱟ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱥᱳᱱᱟᱠᱷᱟᱞᱤ ᱨᱮ ᱓᱐ ᱵᱮᱰ ᱟᱜ ᱥᱳᱱᱟᱠᱷᱟᱞᱤ ᱫᱮᱦᱟᱛ ᱟᱥᱯᱟᱛᱟᱞ, ᱫᱟᱥᱯᱩᱨ ᱒ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱩᱬ ᱥᱚᱨᱠᱟᱨᱤ ᱢᱮᱰᱤᱠᱟᱞ ᱥᱩᱵᱤᱫᱷᱟ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱦᱮᱞᱛᱷ ᱛᱟᱞᱢᱟ ᱢᱮᱱᱟᱜᱼᱟ : ᱠᱷᱩᱠᱩᱨᱫᱟ (᱑᱐ ᱵᱮᱰ ᱟᱜ), ᱱᱤᱥᱪᱤᱸᱛᱯᱩᱨ (᱖ ᱵᱮᱰ ᱟᱜ) ᱟᱨ ᱪᱮᱭᱯᱚᱛ (᱖ ᱵᱮᱰ ᱟᱜ) ᱾

ᱥᱟᱹᱠᱷᱭᱟᱹᱛ

ᱵᱟᱦᱨᱮ ᱡᱚᱱᱚᱲ

ᱛᱷᱚᱠ:ᱯᱟᱪᱮ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚ