ᱵᱤᱨᱱᱤ ᱵᱚᱱᱚᱛ

ᱵᱤᱨᱱᱤ ᱫᱚ ᱢᱤᱫᱴᱟᱹᱝ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱟᱱᱟ ᱱᱚᱣᱟ ᱥᱤᱧᱚᱛᱤᱭᱟᱹ ᱯᱚᱱᱚᱛ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱨᱮ ᱜᱤᱨᱤᱰᱤᱦ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱵᱟᱜᱳᱫᱚᱨ-ᱥᱚᱨᱤᱭᱟ ᱡᱚᱜᱚᱠᱷᱚᱸᱰ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱥᱟᱥᱚᱱ ᱪᱟᱪᱞᱟᱣ ᱠᱷᱚᱸᱰ ᱵᱮᱱᱟᱣᱟ ᱾

ᱪᱮᱛᱟᱱ ᱨᱮ ᱧᱮᱞ ᱢᱮ
ᱜᱤᱨᱤᱰᱤᱦ ᱫᱚ ᱢᱤᱫᱴᱟᱹᱝ ᱯᱚᱴᱷᱟᱨᱤ ᱴᱚᱴᱷᱟ ᱠᱟᱱᱟ ᱾ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱯᱟᱪᱮ ᱥᱮᱦᱮᱫ ᱢᱤᱫᱴᱟᱹᱝ ᱢᱟᱨᱟᱝ ᱛᱟᱞᱢᱟ ᱯᱟᱴᱷᱟᱨ ᱨᱮᱱᱟᱜ ᱴᱷᱟᱶ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱛᱟᱨᱟ ᱦᱚᱱᱚᱛ ᱢᱤᱫᱴᱟᱹᱝ ᱞᱟᱛᱟᱨ ᱯᱟᱴᱷᱟᱨ ᱢᱮᱱᱟᱜᱼᱟ, ᱑,᱓᱐᱐ ᱯᱷᱤᱴ ᱩᱥᱩᱞ ᱥᱟᱶᱛᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱯᱷᱞᱟᱴ ᱴᱤᱵᱩᱞ ᱦᱟᱥᱟ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱫᱷᱟᱨᱮ ᱨᱮ ᱜᱷᱟᱴ ᱗᱐᱐ ᱯᱷᱤᱴ ᱫᱷᱟᱹᱨᱤᱡ ᱧᱩᱨᱩᱜᱼᱟ ᱾ ᱯᱟᱨᱟᱥᱱᱟᱛᱷ ᱵᱩᱨᱩ ᱟᱨᱵᱟᱝ ᱥᱤᱠᱷᱟᱹᱨ ᱫᱚ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱮᱛᱚᱢᱼᱥᱟᱢᱟᱝ ᱴᱷᱟᱶ ᱨᱮ ᱔,᱔᱘᱐ ᱯᱷᱤᱴ ᱩᱥᱩᱞ ᱫᱷᱟᱹᱨᱤᱡ ᱵᱟᱲᱦᱟᱜᱼᱟ ᱾ ᱦᱚᱱᱚᱛ ᱫᱚ ᱦᱟᱡᱟᱨ ᱵᱩᱨᱩ ᱠᱟᱱᱟ ᱾ ᱯᱨᱟᱠᱨᱤᱛᱤᱠ ᱥᱚᱸᱥᱟᱫᱷᱚᱱ ᱨᱮ ᱟᱡ ᱴᱷᱮᱱ ᱠᱚᱭᱞᱟ ᱟᱨ ᱚᱵᱷᱨᱚᱠ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱒᱐᱑᱖ ᱥᱟᱞ ᱨᱮ ᱢᱟᱨᱟᱝ ᱢᱚᱱᱛᱨᱤ ᱩᱡᱽᱡᱟᱣᱞᱟ ᱭᱚᱡᱽᱱᱟ ᱨᱮᱱᱟᱜ ᱚᱸᱰᱚᱠ ᱠᱮᱫᱼᱟ, ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱨᱤᱱᱤᱡ ᱥᱤᱨᱟᱹ ᱢᱚᱱᱛᱨᱤ ᱨᱟᱹᱜᱷᱩᱵᱚᱨ ᱫᱟᱥ ᱫᱚ ᱪᱤᱱᱦᱟᱹ ᱮᱢ ᱞᱮᱜᱼᱟ ᱡᱮ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱨᱮ ᱒᱓ ᱵᱤᱯᱤᱮᱞ ᱜᱷᱟᱨᱚᱸᱡᱽ ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱨᱮ ᱵᱤᱯᱤᱮᱞ ᱫᱚ ᱓᱕% ᱫᱷᱟᱹᱨᱤᱡ ᱟᱹᱜᱩᱭ ᱞᱟᱹᱜᱤᱫ ᱭᱚᱡᱽᱱᱟ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱚᱛᱱᱚᱜ
ᱵᱤᱨᱱᱤ  ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾ 

ᱵᱤᱨᱱᱤ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ ᱠᱚᱧᱮ ᱨᱮ ᱫᱷᱟᱱᱣᱟᱨ ᱟᱨ ᱡᱚᱢᱩᱣᱟ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ, ᱥᱟᱢᱟᱝ ᱨᱮ ᱜᱤᱨᱤᱰᱤᱦ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ, ᱮᱛᱚᱢ ᱨᱮ ᱰᱩᱢᱨᱤ ᱟᱨ ᱥᱩᱨᱤᱭᱟ ᱟᱨ ᱯᱟᱪᱮ ᱨᱮ ᱠᱚᱰᱟᱨᱢᱟ ᱦᱚᱱᱚᱛ ᱨᱮ ᱢᱟᱨᱠᱟᱪᱚ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ ᱛᱮ ᱜᱷᱮᱨᱟᱣ ᱮᱥᱮᱫ ᱟᱠᱟᱱᱟ ᱾

ᱵᱤᱨᱱᱤ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱚᱥᱟᱨ ᱵᱤᱥᱟᱹᱨ ᱫᱚ ᱓᱑᱙.᱙᱘ ᱜᱟᱺᱴ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱒᱘ ᱟᱹᱛᱩ ᱯᱚᱸᱪᱟᱭᱚᱛ, ᱑᱗᱒ ᱟᱹᱛᱩ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱵᱤᱨᱱᱤ ᱯᱩᱞᱤᱥ ᱥᱴᱮᱥᱚᱱ ᱫᱚ ᱱᱚᱣᱟ ᱵᱚᱱᱚᱛ ᱨᱮ ᱠᱟᱹᱢᱤ ᱠᱟᱱᱟ ᱾ ᱱᱚᱣᱟ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱵᱤᱨᱱᱤ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱑᱔.᱗᱔% ᱴᱚᱴᱷᱟ ᱨᱮ ᱵᱤᱨ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱵᱤᱨᱱᱤ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ ᱨᱮ ᱜᱟᱰᱟ ᱵᱟᱨᱟᱠᱟᱨ, ᱤᱨᱜᱟ ᱟᱨ ᱵᱷᱩᱴᱟᱦᱟ ᱜᱟᱰᱟ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱦᱚᱲ ᱮᱞ ᱠᱚ
ᱦᱚᱲ ᱮᱞ
ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱒᱐᱑᱑ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱵᱤᱨᱱᱤ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱑᱖᱙,᱔᱕᱑ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱡᱚᱛᱚ ᱟᱹᱛᱩ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱘᱕,᱙᱗᱐ (᱕᱑%) ᱠᱚᱲᱟ ᱟᱨ ᱘᱓,᱔᱘᱑ (᱔᱙%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱐ᱼ᱖ ᱵᱚᱪᱷᱚᱨ ᱩᱢᱚᱨ ᱥᱤᱢᱟᱹ ᱨᱤᱱ ᱦᱚᱲ ᱮᱞ ᱓᱒,᱙᱑᱒ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱜᱮᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱟᱜ ᱮᱞ ᱒᱕,᱘᱕᱓ (᱑᱕.᱒᱖%) ᱟᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱟᱜ ᱮᱞ ᱒,᱔᱗᱕ (᱑.᱔᱖%) ᱦᱚᱲ ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

ᱥᱮᱪᱮᱫ
᱒᱐᱑᱑ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ ᱵᱤᱨᱱᱤ ᱥᱤᱰᱤ ᱵᱚᱱᱚᱛ ᱨᱮ ᱥᱮᱪᱮᱫ ᱦᱚᱲ ᱠᱚᱣᱟᱜ ᱜᱩᱴ ᱮᱞ ᱘᱓,᱙᱒᱘ (᱖ ᱥᱟᱞ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱦᱚᱲ ᱮᱞᱟᱜ ᱖᱓.᱒᱒%) ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱠᱚ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱠᱚᱲᱟ ᱟᱜ ᱮᱞ ᱕᱓,᱕᱙᱑ (᱖ ᱥᱟᱞ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱠᱚᱲᱟ ᱦᱚᱲᱮᱞ ᱟᱜ ᱗᱗.᱕᱘%) ᱟᱨ ᱛᱤᱨᱞᱟᱹ ᱟᱜ ᱮᱞ ᱓᱐,᱓᱓᱗ (᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱛᱤᱨᱞᱟᱹ ᱦᱚᱲᱮᱞ ᱔᱕%) ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱠᱚ ᱾ ᱡᱟᱱᱟᱝ (ᱛᱤᱨᱞᱟᱹ ᱟᱨ ᱠᱚᱲᱟ ᱟᱜ ᱥᱮᱪᱮᱫ ᱫᱚᱨ ᱟᱱ ᱛᱟᱨ ᱜᱮᱭᱟ) ᱓᱒.᱕᱔% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

᱒᱐᱑᱑ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱜᱤᱨᱤᱰᱤᱦ ᱦᱚᱱᱚᱛ ᱨᱮ ᱥᱮᱪᱮᱫ ᱫᱚ ᱖᱓.᱑᱔% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ  ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱨᱮ ᱒᱐᱑᱑ ᱨᱮ ᱥᱮᱪᱮᱫ ᱖᱖.᱔᱑% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱒᱐᱑᱑ ᱨᱮ ᱥᱤᱧᱚᱛ ᱨᱮ ᱥᱮᱪᱮᱫ ᱗᱔.᱐᱔% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱥᱟᱹᱠᱷᱭᱟᱹᱛ

ᱛᱷᱚᱠ:ᱜᱤᱨᱤᱰᱤᱦ ᱦᱚᱱᱚᱛ ᱨᱮ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚ