ᱠᱷᱮᱞᱟᱨᱤ ᱵᱚᱱᱚᱛ

ᱠᱷᱮᱞᱟᱨᱤ ᱫᱚ ᱢᱤᱫ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱟᱱᱟ ᱱᱚᱣᱟ ᱫᱚ ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱯᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱨᱟᱺᱪᱤ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱨᱟᱺᱪᱤ ᱥᱟᱫᱟᱨ ᱦᱩᱰᱤᱧ ᱦᱟᱹᱴᱤᱧ ᱨᱮ ᱢᱤᱫ ᱥᱟᱥᱚᱱᱤᱭᱟᱹ ᱦᱟᱹᱴᱤᱧᱮ ᱵᱮᱱᱟᱣᱟ ᱾

ᱚᱛᱱᱚᱜ
ᱠᱷᱮᱞᱟᱨᱤ ᱫᱚ  ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱫᱚ ᱨᱟᱺᱪᱤ ᱰᱷᱤᱯᱟᱹ ᱚᱛᱮᱛ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱫᱚᱨᱭᱟ ᱟᱴᱮᱫ ᱠᱷᱚᱱ ᱱᱚᱣᱟ ᱫᱚ ᱒,᱑᱔᱐ ᱯᱷᱤᱴ (᱖᱕᱐ ᱢᱤᱴᱚᱨ) ᱩᱥᱩᱞ ᱢᱮᱱᱟᱜᱼᱟ ᱟᱨ ᱚᱛ ᱞᱟᱛᱟᱨ ᱪᱮᱛᱟᱱ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱫᱚ ᱪᱟᱛᱨᱟ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱴᱚᱸᱰᱣᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱟᱨ ᱠᱚᱧᱮ ᱨᱮ ᱦᱟᱡᱟᱨᱤᱵᱟᱜᱽ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱠᱮᱨᱮᱫᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱥᱟᱢᱟᱝ ᱨᱮ ᱵᱩᱲᱢᱩ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱮᱛᱚᱢ ᱨᱮ ᱪᱟᱱᱦᱳ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱟᱨ ᱯᱟᱪᱮ ᱨᱮ ᱞᱟᱛᱮᱦᱟᱨ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱪᱟᱸᱫᱽᱣᱟ ᱟᱨ ᱵᱟᱞᱩᱢᱚᱴᱷ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱛᱮ ᱜᱷᱮᱨᱟᱣ ᱮᱥᱮᱫ ᱟᱠᱟᱱᱟ ᱾

ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱚᱥᱟᱨ ᱵᱤᱥᱟᱹᱨ ᱫᱚ ᱑᱓᱑.᱓᱘ ᱜᱟᱺᱴ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱠᱷᱮᱞᱟᱨᱤ ᱯᱩᱞᱤᱥ ᱥᱴᱮᱥᱚᱱ ᱫᱚ ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱠᱟᱹᱢᱤᱭᱟ ᱾ ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱫᱚ ᱠᱷᱮᱞᱟᱨᱤ ᱥᱚᱦᱚᱨ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱦᱚᱲ ᱮᱞ ᱡᱚᱯᱚᱲᱟᱣ
ᱦᱚᱲ ᱮᱞ
ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱗᱘,᱒᱑᱙ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱒᱑,᱘᱖᱙ ᱦᱚᱲ ᱫᱚ ᱟᱹᱛᱩ ᱨᱤᱱ ᱟᱨ ᱕᱘,᱓᱕᱐ ᱦᱚᱲ ᱫᱚ ᱥᱚᱦᱚᱨ ᱨᱮᱠᱚ ᱛᱟᱦᱮᱸᱱᱟ ᱾ ᱔᱐,᱕᱕᱓ (᱕᱒%) ᱠᱚᱲᱟ ᱟᱨ ᱓᱗,᱖᱖᱖ (᱔᱘%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱐-᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱠᱚᱢ ᱩᱢᱚᱨ ᱨᱤᱱ ᱫᱚ ᱑᱑,᱒᱔᱕ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱜᱮᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱒᱔,᱔᱗᱓ (᱑᱘.᱕᱐%) ᱟᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱑᱕,᱕᱒᱗ (᱑᱙.᱘᱕%) ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱨᱟᱺᱪᱤ ᱦᱚᱱᱚᱛ ᱨᱮ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱭᱟᱜ ᱥᱟᱭᱠᱚᱲᱟ ᱫᱚ ᱵᱚᱱᱚᱛ ᱨᱮ ᱦᱚᱲ ᱮᱞ (ᱟᱹᱛᱩ ᱫᱤᱥᱚᱢ) ᱨᱮᱱᱟᱜ ᱔᱗.᱖᱗% ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱨᱟᱺᱪᱤ ᱦᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱒,᱙᱑᱔,᱒᱕᱓ ᱜᱚᱴᱟᱝ ᱦᱚᱲ ᱨᱮ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱑,᱐᱔᱒,᱐᱑᱖ ᱦᱚᱲ ᱫᱚ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱱᱩᱠᱩ ᱫᱚ ᱓᱕.᱗᱖% ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱑᱘.᱒᱐% ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱩᱨᱟᱹᱶ ᱟᱨ ᱑᱐.᱓᱐% ᱫᱚ ᱢᱩᱱᱰᱟᱹ ᱫᱚ ᱢᱩᱬ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱮᱴᱟᱜ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱞᱳᱦᱨᱟ (᱒.᱔᱖%), ᱵᱮᱫᱤᱭᱟ (᱑.᱓᱒%) ᱟᱨ ᱢᱟᱦᱞᱤ (᱑.᱐᱙%) ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱥᱚᱦᱚᱨ ᱫᱚ ᱱᱚᱜᱼᱚᱭ ᱱᱚᱝᱠᱟ ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ) ᱵᱤᱥᱨᱟᱢᱯᱩᱨ (᱔,᱔᱘᱗), ᱪᱩᱨᱤ (᱒᱔,᱘᱗᱖), ᱨᱟᱭ (᱗,᱙᱗᱗) ᱟᱨ ᱠᱷᱮᱞᱟᱨᱤ (᱒᱐,᱐᱑᱐) ᱾

ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱢᱟᱨᱟᱝ ᱟᱹᱛᱩ (᱔᱐᱐᱐+ ᱦᱚᱲ ᱮᱞ ᱟᱜ) ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ) : ᱛᱩᱢᱟᱹᱝ (᱔,᱖᱗᱘) ᱾

ᱥᱤᱠᱷᱱᱟᱹᱛ
᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱠᱷᱮᱞᱟᱨᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲᱟᱜ ᱜᱩᱴ ᱮᱞ ᱫᱚ ᱕᱐,᱑᱑᱗ (᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱩᱢᱚᱨ ᱠᱚᱣᱟᱜ ᱗᱔.᱘᱓%) ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱒᱘,᱙᱕᱕ ᱜᱚᱴᱟᱝ ᱠᱚᱲᱟ (᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱩᱢᱮᱨ ᱠᱚᱲᱟ ᱟᱜ ᱮᱞ ᱘᱓.᱔᱕%) ᱟᱨ ᱒᱑,᱒᱖᱒ ᱜᱚᱴᱟᱝ ᱛᱤᱨᱞᱟᱹ (᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱩᱢᱚᱨ ᱛᱤᱨᱞᱟᱹ ᱭᱟᱜ ᱮᱞ ᱖᱕.᱕᱗%) ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱨᱟᱺᱪᱤ ᱦᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱗᱗.᱑᱓% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱖᱗.᱖᱓% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱥᱤᱧᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱗᱔.᱐᱔% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱯᱟᱹᱨᱥᱤ ᱟᱨ ᱫᱷᱚᱨᱚᱢ

ᱠᱟᱹᱣᱰᱤ ᱟᱹᱨᱤ

ᱦᱮᱡ ᱥᱮᱱ

ᱵᱟᱨᱠᱟᱠᱟᱱᱟ–ᱥᱚᱱ ᱱᱚᱜᱚᱨ ᱞᱟᱭᱤᱱ ᱨᱮ ᱨᱟᱭ ᱟᱨ ᱠᱷᱮᱞᱟᱨᱤ ᱨᱮ ᱥᱴᱮᱥᱚᱱ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱥᱮᱪᱮᱫ

ᱦᱚᱲᱢᱚ ᱥᱟᱶᱟᱨ

ᱥᱟᱹᱠᱷᱭᱟᱹᱛ

ᱛᱷᱚᱠ:ᱨᱟᱺᱪᱤ ᱦᱚᱱᱚᱛ ᱨᱮ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚ