ᱵᱟᱜᱷᱢᱟᱨᱟ ᱵᱚᱱᱚᱛ

ᱵᱟᱜᱷᱢᱟᱨᱟ ᱵᱚᱱᱚᱛ ᱫᱚ ᱢᱤᱫ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱟᱱᱟ ᱱᱚᱣᱟ ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱯᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱫᱷᱟᱱᱵᱟᱫᱽ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱫᱷᱟᱱᱵᱟᱫᱽ ᱥᱚᱫᱚᱨ ᱡᱚᱜᱚ ᱠᱷᱚᱸᱰ ᱨᱮ ᱢᱤᱫ ᱥᱟᱥᱚᱱ ᱪᱟᱪᱞᱟᱣ ᱠᱷᱚᱸᱰᱮ ᱵᱮᱱᱟᱣᱟ ᱾

ᱚᱛᱱᱚᱜ
ᱵᱟᱜᱷᱢᱟᱨᱟ  ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚᱧᱮ ᱨᱮ ᱛᱚᱯᱪᱟᱸᱪᱤ ᱟᱨ ᱴᱩᱸᱰᱤ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱥᱟᱢᱟᱝ ᱨᱮ ᱜᱚᱵᱤᱸᱫᱽᱯᱩᱨ ᱟᱨ ᱫᱷᱟᱱᱵᱟᱫᱽ ᱵᱚᱱᱚᱛ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱮᱛᱚᱢ ᱨᱮ ᱵᱚᱠᱟᱨᱚ ᱦᱚᱱᱚᱛ ᱨᱮ ᱪᱟᱥ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱟᱨ ᱯᱟᱪᱮ ᱨᱮ ᱵᱚᱠᱟᱨᱚ ᱦᱚᱱᱚᱛ ᱨᱮ ᱪᱚᱸᱫᱽᱨᱚᱯᱩᱨᱟᱵᱟᱨ ᱱᱟᱣᱟᱰᱤᱦ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱛᱮ ᱜᱷᱮᱨᱟᱣ ᱮᱥᱮᱫ ᱟᱠᱟᱱᱟ ᱾

ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱵᱤᱨ ᱴᱚᱴᱷᱟ ᱫᱚ ᱔,᱙᱗᱙.᱖᱗ ᱦᱮᱠᱴᱟᱨ ᱢᱮᱱᱟᱜᱼᱟ, ᱡᱟᱦᱟᱸ ᱫᱚ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱑᱘.᱔᱕% ᱴᱚᱴᱷᱟ ᱫᱚ ᱫᱟᱯᱟᱞ ᱟᱠᱟᱜᱼᱟ ᱾

ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱚᱥᱟᱨ ᱵᱤᱥᱟᱹᱨ ᱒᱖᱗.᱕᱕ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ᱒  ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱗᱑ ᱜᱚᱴᱟᱝ ᱜᱨᱟᱢ ᱯᱟᱸᱪᱟᱭᱟᱛ ᱟᱨ ᱒᱒᱕ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱵᱟᱜᱷᱢᱟᱨᱟ, ᱠᱟᱛᱨᱟᱥ, ᱢᱚᱦᱩᱫᱟ ᱟᱨ ᱛᱮᱛᱩᱞᱢᱟᱨᱤ ᱯᱩᱞᱤᱥ ᱥᱴᱮᱥᱚᱱ ᱫᱚ ᱵᱚᱱᱚᱛ ᱨᱮ ᱠᱟᱹᱢᱤᱭᱟ ᱾ ᱱᱚᱣᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱫᱚ ᱵᱟᱜᱷᱢᱟᱨᱟ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱱᱚᱣᱟ ᱫᱚ ᱦᱚᱱᱚᱛ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱫᱚ ᱫᱷᱟᱱᱵᱟᱫᱽ ᱠᱷᱚᱱ ᱫᱚ ᱓᱒ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ ᱥᱟᱹᱜᱤᱧ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱦᱚᱲ ᱞᱮᱠᱷᱟ
ᱦᱚᱲ ᱮᱞ
ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱓᱓᱔,᱓᱐᱙ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱒᱒᱒,᱖᱕᱗ ᱦᱚᱲ ᱫᱚ ᱟᱹᱛᱩ ᱨᱮ ᱟᱨ ᱑᱑᱑,᱖᱕᱒ ᱦᱚᱲ ᱫᱚ ᱥᱚᱦᱚᱨ ᱨᱮᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱱᱚᱸᱰᱮ ᱑᱗᱕,᱔᱗᱙ (᱕᱒%) ᱠᱚᱲᱟ ᱟᱨ ᱑᱕᱘,᱘᱓᱐ (᱔᱘%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱠᱚᱢ ᱩᱢᱮᱨ ᱠᱚᱫᱚ ᱔᱗,᱔᱗᱒ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ᱜᱮᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱖᱙,᱔᱗᱔ (᱒᱐.᱗᱘%) ᱟᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱑᱗,᱗᱓᱗ (᱕.᱓᱑%) ᱦᱚᱲ ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱟᱹᱰᱤ ᱜᱟᱱ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱥᱚᱦᱚᱨ ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱢᱟᱴᱤᱜᱟᱨᱟ (᱕,᱖᱘᱕), ᱵᱷᱤᱢᱠᱚᱱᱟᱨᱤ (᱕,᱑᱗᱐), ᱱᱚᱰᱠᱷᱚᱨᱠᱤ (᱔,᱔᱒᱗), ᱢᱚᱫᱷᱩᱵᱚᱱ (᱔,᱓᱑᱖), ᱵᱚᱨᱳᱨᱟ (᱓,᱘᱙᱐), ᱰᱩᱢᱨᱟ (᱖,᱗᱗᱒), ᱦᱚᱨᱤᱱᱟ (᱔,᱖᱓᱗), ᱢᱩᱨᱟᱹᱭᱰᱤᱦ (᱖,᱓᱖᱐), ᱨᱟᱡᱽᱜᱚᱸᱡᱽ (᱘,᱘᱒᱐), ᱢᱚᱦᱞᱤᱰᱤᱦ (᱖,᱓᱘᱑), ᱠᱷᱚᱨᱠᱷᱚᱨᱤ (᱕,᱖᱕᱖), ᱥᱚᱦᱱᱤᱰᱤᱦ (᱖,᱗᱗᱗), ᱢᱟᱞᱠᱮᱨᱟ (᱘,᱒᱓᱒), ᱱᱚᱜᱽᱨᱤ ᱠᱚᱞᱟᱝ  (᱙,᱔᱑᱐), ᱵᱚᱣᱩᱣᱟ ᱠᱚᱞᱟᱝ (᱙,᱔᱘᱙), ᱯᱶᱩᱞᱣᱟᱨᱴᱟᱸᱨ (᱕,᱘᱘᱔), ᱡᱷᱤᱸᱠᱤᱯᱟᱦᱟᱲᱤ, (᱔,᱕᱕᱐) ᱟᱨ ᱢᱚᱦᱩᱫᱟ (᱕,᱑᱙᱖)।

ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱟᱨᱟᱝ ᱟᱹᱛᱩ ᱠᱚ (᱔,᱐᱐᱐+ ᱦᱚᱲ ᱮᱞ ᱟᱜ) ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱞᱚᱛᱤᱯᱟᱦᱟᱲᱤ (᱔,᱗᱙᱐), ᱨᱚᱝᱜᱩᱱᱤ (᱔,᱐᱕᱖), ᱨᱟᱹᱜᱷᱩᱱᱟᱛᱷᱯᱩᱨ (᱔,᱑᱑᱐), ᱠᱚᱱᱨᱟ (᱔,᱒᱕᱘) ᱟᱨ ᱥᱤᱸᱜᱽᱨᱟ (᱔,᱐᱑᱗) ᱾

ᱥᱤᱠᱷᱱᱟᱹᱛ
᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲᱟᱜ ᱜᱩᱴ ᱮᱞ ᱫᱚ ᱒᱑᱔,᱘᱘᱘ ᱜᱚᱴᱟᱝ (᱗᱔.᱙᱒%) ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱑᱒᱘,᱗᱑᱙ (᱘᱕.᱔᱖%) ᱠᱚᱲᱟ ᱟᱨ ᱘᱔,᱑᱖᱙ (᱖᱓.᱒᱖%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱡᱟᱱᱟᱝ ᱵᱷᱮᱜᱟᱨ (ᱛᱤᱨᱞᱟᱹ ᱟᱨ ᱠᱚᱲᱟ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚᱨ ᱛᱟᱞᱟ ᱨᱮ ᱵᱷᱮᱜᱟᱨ) ᱫᱚ ᱒᱒.᱒᱐% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱫᱷᱟᱱᱵᱟᱫᱽ ᱦᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱗᱔.᱕᱒% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱖᱖.᱔᱑% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱥᱤᱧᱚᱛ ᱨᱮ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱗᱔.᱐᱔% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱠᱟᱹᱣᱰᱤ ᱟᱹᱨᱤ

ᱦᱮᱡ ᱥᱮᱱ

ᱟᱫᱽᱨᱟ-ᱜᱚᱢᱚᱦ ᱪᱟᱸᱜᱟ ᱞᱟᱭᱤᱱ ᱫᱚ ᱱᱚᱣᱟ ᱵᱚᱱᱚᱛ ᱞᱮᱠᱟᱛᱮ ᱥᱮᱱᱚᱜᱼᱟ ᱾ ᱱᱚᱣᱟ ᱞᱟᱭᱤᱱ ᱨᱮ ᱢᱚᱦᱩᱫᱟ, ᱠᱷᱚᱨᱠᱷᱚᱨᱤ ᱟᱨ ᱢᱟᱞᱠᱮᱨᱟ ᱨᱮ ᱥᱴᱮᱥᱚᱱ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱥᱮᱪᱮᱫ
᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ, ᱵᱟᱜᱷᱢᱟᱨᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱑᱗᱘ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱠᱷᱚᱱ ᱫᱚ ᱓᱐ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱨᱮ ᱚᱠᱟ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱵᱟᱭ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱑᱐᱘ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱟᱨ ᱔᱐ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱗᱑ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱯᱨᱟᱭᱢᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱟᱨ ᱢᱤᱫᱴᱟᱹᱝ ᱛᱟᱱᱟᱞᱟ ᱟᱥᱲᱟ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱓᱒ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱨᱮ ᱢᱤᱫᱴᱟᱹᱝ ᱛᱟᱱᱟᱞᱟ ᱟᱥᱲᱟ ᱟᱨ ᱢᱤᱫᱴᱟᱹᱝ ᱥᱮᱠᱚᱱᱰᱟᱨᱤ ᱤᱥᱠᱩᱞ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

ᱦᱚᱲᱢᱚ ᱥᱟᱶᱟᱨ

ᱥᱟᱹᱠᱷᱭᱟᱹᱛ

ᱵᱟᱦᱨᱮ ᱡᱚᱱᱚᱲ

ᱛᱷᱚᱠ:ᱫᱷᱟᱱᱵᱟᱫᱽ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚ