ᱥᱚᱵᱚᱝ (ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ)

ᱥᱚᱵᱚᱝ ᱫᱚ ᱢᱤᱫ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱟᱱᱟ ᱱᱚᱣᱟ ᱫᱚ ᱥᱤᱧᱚᱛᱤᱭᱟᱹ ᱯᱚᱱᱚᱛ ᱯᱚᱪᱷᱤᱢ ᱵᱟᱝᱞᱟ ᱨᱮ ᱯᱟᱪᱮ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱠᱷᱚᱲᱚᱜᱽᱯᱩᱨ ᱡᱚᱜᱚ ᱠᱷᱚᱸᱰ ᱨᱮ ᱢᱤᱫ ᱥᱟᱥᱚᱱᱤᱭᱟᱹ ᱠᱷᱚᱸᱰᱮ ᱵᱮᱱᱟᱣᱟ ᱾

ᱚᱛᱱᱚᱜ
ᱥᱚᱵᱚᱝ  ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚᱧᱮ ᱨᱮ ᱯᱤᱸᱜᱽᱞᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱥᱟᱢᱟᱝ ᱨᱮ ᱥᱟᱢᱟᱝ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮ ᱢᱚᱭᱱᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱮᱛᱚᱢ ᱨᱮ ᱥᱟᱢᱟᱝ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮ ᱯᱚᱴᱟᱥᱯᱩᱨ I ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱟᱨ ᱯᱟᱪᱮ ᱨᱮ ᱱᱟᱨᱟᱭᱚᱱᱜᱚᱲ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱛᱮ ᱜᱷᱮᱨᱟᱣ ᱮᱥᱮᱫ ᱟᱠᱟᱱᱟ 

ᱱᱚᱣᱟ ᱫᱚ ᱦᱚᱱᱚᱛ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱠᱷᱚᱱ ᱔᱕ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ ᱥᱟᱺᱜᱤᱧ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱚᱥᱟᱨ ᱵᱤᱥᱟᱹᱨ ᱫᱚ ᱓᱐᱕.᱐᱐ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ᱒ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱯᱟᱸᱪᱟᱭᱟᱛ ᱥᱟᱢᱤᱛᱤ, ᱑᱓ ᱜᱚᱴᱟᱝ ᱜᱨᱟᱢ ᱯᱟᱸᱪᱟᱭᱟᱛ, ᱒᱐᱐ ᱜᱚᱴᱟᱝ ᱜᱨᱟᱢ ᱥᱚᱸᱥᱚᱫᱽ (ᱟᱹᱛᱩ ᱵᱟᱹᱭᱥᱤ),  ᱒᱓᱒ ᱜᱚᱴᱟᱝ ᱢᱚᱣᱡᱟ ᱟᱨ ᱒᱒᱖ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱥᱚᱵᱚᱝ   ᱯᱩᱞᱤᱥ ᱥᱴᱮᱥᱚᱱ ᱫᱚ ᱱᱚᱣᱟ ᱵᱚᱱᱚᱛ ᱨᱮ ᱠᱟᱹᱢᱤᱭᱟ ᱾ ᱱᱚᱣᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱫᱚ ᱥᱚᱵᱚᱝ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱥᱚᱵᱚᱝ ᱵᱚᱱᱚᱛ/ᱯᱟᱸᱪᱟᱭᱟᱛ ᱥᱟᱢᱤᱛᱤ ᱨᱮᱱᱟᱜ ᱜᱨᱟᱢ ᱯᱟᱸᱪᱟᱭᱟᱛ ᱠᱚᱫᱚ: ᱵᱚᱞᱯᱟᱭ, ᱵᱷᱮᱢᱩᱣᱟ, ᱵᱤᱥᱱᱩᱯᱩᱨ, ᱵᱩᱨᱟᱞ, ᱪᱚᱣᱞᱠᱩᱨᱤ, ᱫᱟᱱᱚᱨᱨᱟ, ᱫᱚᱥᱚᱜᱨᱟᱢ, ᱫᱮᱵᱷᱚᱜᱽ, ᱢᱳᱦᱚᱨ, ᱱᱟᱨᱟᱭᱚᱱᱵᱟᱲ, ᱱᱚᱣᱜᱟᱶ, ᱥᱚᱵᱚᱝ ᱟᱨ ᱥᱚᱨᱴᱟ ᱾

ᱦᱚᱲ ᱞᱮᱠᱷᱟ

ᱦᱚᱲ ᱮᱞ
ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱒᱗᱐,᱔᱙᱒ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱱᱩᱠᱩ ᱫᱚ ᱡᱚᱛᱚ ᱟᱹᱛᱩ ᱨᱮᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱱᱚᱸᱰᱮ ᱑᱓᱘,᱙᱒᱔ (᱕᱑%) ᱠᱚᱲᱟ ᱟᱨ ᱑᱓᱑,᱕᱖᱘ (᱔᱙%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱐-᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱠᱚᱢ ᱩᱢᱚᱨ ᱠᱚᱫᱚ ᱓᱑,᱖᱘᱙ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱜᱮᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱓᱖,᱐᱖᱔ (᱑᱓.᱓᱓%) ᱟᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱑᱖,᱘᱑᱘ (᱖.᱒᱒%) ᱦᱚᱲ ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱟᱨᱟᱝ ᱟᱹᱛᱩ ᱠᱚ (᱔,᱐᱐᱐+ ᱦᱚᱲ ᱮᱞ ᱟᱜ) ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱥᱚᱵᱚᱝ (᱑᱓,᱒᱒᱔), ᱫᱩᱵᱽᱨᱟᱡᱽᱯᱩᱨ (᱔,᱕᱗᱘), ᱫᱚᱥᱟ ᱜᱨᱟᱢ (᱕,᱒᱓᱒), ᱚᱫᱟᱥᱤᱢᱞᱟ (᱔,᱖᱒᱒), ᱵᱩᱨᱟᱞ (᱕,᱑᱔᱕), ᱢᱳᱦᱚᱨ (᱖,᱙᱙᱕), ᱱᱤᱢᱠᱤᱢᱳᱦᱚᱨ (᱕,᱐᱕᱕) ᱟᱨ ᱵᱤᱥᱱᱩᱯᱩᱨ (᱘,᱖᱗᱘) ᱾

ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱮᱴᱟᱜ ᱟᱹᱛᱩ ᱠᱚ ᱨᱮ ᱥᱮᱞᱮᱫ ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱱᱟᱨᱟᱭᱚᱱᱵᱟᱲ (᱒,᱔᱕᱐), ᱥᱟᱨᱛᱚᱞᱟ (᱑,᱘᱕᱖), ᱫᱚᱸᱨᱨᱟ (᱒,᱙᱒᱔), ᱫᱮᱵᱷᱚᱜᱽ (᱒,᱕᱐᱘), ᱵᱚᱞᱯᱟᱭ (᱒,᱘᱖᱗), ᱵᱷᱮᱢᱣᱟ (᱓,᱙᱖᱗), ᱪᱟᱞᱩᱞᱠᱩᱨᱤ (᱓,᱕᱑᱙), ᱥᱨᱤᱨᱟᱢᱯᱩᱨ (᱙᱓᱓), ᱠᱮᱨᱩᱨ (᱑,᱖᱔᱒), ᱛᱤᱞᱚᱸᱛᱯᱟᱨᱟ (᱑,᱕᱙᱓) ᱟᱨ ᱠᱚᱞᱚᱸᱰᱟ (᱑,᱕᱒᱐) ᱾

ᱥᱤᱠᱷᱱᱟᱹᱛ
᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲᱟᱜ ᱜᱩᱴ ᱮᱞ ᱫᱚ ᱒᱐᱗,᱓᱗᱐ ᱜᱚᱴᱟᱝ (᱘᱖.᱘᱔%) ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱑᱑᱔,᱓᱐᱔ (᱙᱓.᱑᱖%) ᱠᱚᱲᱟ ᱟᱨ ᱙᱓,᱐᱖᱖ (᱘᱐.᱑᱕%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱡᱟᱱᱟᱝ ᱵᱷᱮᱜᱟᱨ (ᱛᱤᱨᱞᱟᱹ ᱟᱨ ᱠᱚᱲᱟ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚᱨ ᱛᱟᱞᱟ ᱨᱮ ᱵᱷᱮᱜᱟᱨ) ᱫᱚ ᱑᱓.᱐᱑% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱯᱟᱹᱨᱥᱤ ᱟᱨ ᱫᱷᱚᱨᱚᱢ

᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱚᱠᱛᱚ, ᱙᱕.᱒᱖% ᱫᱚ ᱵᱟᱝᱞᱟ, ᱒.᱗᱗% ᱫᱚ ᱥᱟᱱᱛᱟᱲᱤ ᱟᱨ ᱑.᱐᱔% ᱫᱚ ᱩᱨᱫᱩ ᱟᱡᱟᱜ ᱢᱟᱲᱟᱝ ᱯᱟᱹᱨᱥᱤ ᱞᱮᱠᱟᱛᱮ ᱨᱚᱲᱼᱮᱫ ᱛᱟᱦᱮᱸᱫ ᱾

ᱠᱟᱹᱣᱰᱤ ᱟᱹᱨᱤ

ᱵᱮᱸᱠ
᱒᱐᱑᱓-᱑᱔ ᱥᱟᱞ ᱨᱮ, ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱑᱔ ᱜᱚᱴᱟᱝ ᱵᱮᱯᱟᱨᱤ ᱵᱮᱸᱠ ᱟᱨ ᱢᱤᱫᱴᱟᱹᱝ ᱜᱨᱟᱢᱤᱬ ᱵᱮᱸᱠ ᱨᱮᱱᱟᱜ ᱚᱯᱷᱤᱥ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱥᱮᱪᱮᱫ
᱒᱐᱑᱓-᱑᱔ ᱥᱟᱞ ᱨᱮ, ᱥᱚᱵᱚᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱒᱓᱐ ᱜᱚᱴᱟᱝ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱨᱮ ᱑᱘,᱓᱖᱕ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱑᱕ ᱜᱚᱴᱟᱝ ᱛᱟᱱᱟᱞᱟ ᱟᱥᱲᱟ ᱨᱮ ᱗᱙᱖ ᱜᱚᱴᱟᱝ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ, ᱓᱑ ᱜᱚᱴᱟᱝ ᱩᱱᱩᱥᱩᱞ ᱟᱥᱲᱟ ᱑᱔,᱔᱑᱓ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ ᱟᱨ ᱑᱗ ᱜᱚᱴᱟᱝ ᱩᱱᱩᱥᱩᱞ ᱥᱮᱠᱮᱱᱰᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱨᱮ ᱑᱙,᱕᱖᱗ ᱯᱟᱹᱴᱷᱩᱣᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱞᱩᱴᱩᱱᱤᱭᱟ ᱨᱮ ᱥᱚᱵᱚᱝ ᱥᱚᱡᱚᱱᱤᱠᱟᱱᱛᱚ ᱢᱚᱦᱟᱵᱤᱫᱽᱭᱟᱞᱚᱭ ᱨᱮᱱᱟᱜ ᱛᱷᱟᱯᱚᱱ ᱫᱚ ᱑᱙᱗᱐ ᱥᱟᱞ ᱨᱮ ᱦᱩᱭ ᱞᱮᱱ ᱛᱟᱦᱮᱸᱫ ᱟᱨ ᱱᱚᱣᱟ ᱵᱤᱫᱫᱟᱥᱟᱜᱚᱨ ᱡᱮᱜᱮᱛ ᱵᱤᱨᱫᱟᱹᱜᱟᱲ  ᱥᱟᱞᱟᱜ ᱡᱚᱯᱚᱲᱟᱣ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱣᱟ ᱟᱨᱴᱥ,  ᱵᱮᱯᱟᱨ ᱟᱨ ᱥᱟᱬᱮᱥ ᱨᱮ ᱜᱨᱮᱡᱩᱭᱮᱛ ᱠᱚᱨᱥ ᱪᱟᱞ ᱦᱩᱭᱩᱜ ᱠᱟᱱᱟ ᱾

ᱦᱚᱲᱢᱚ ᱥᱟᱶᱟᱨ

ᱥᱟᱹᱠᱷᱭᱟᱹᱛ

ᱵᱟᱦᱨᱮ ᱡᱚᱱᱚᱲ

ᱛᱷᱚᱠ:ᱯᱟᱪᱮ ᱢᱮᱫᱤᱱᱤᱯᱩᱨ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚ