ᱜᱚᱢᱤᱭᱟ ᱵᱚᱱᱚᱛ

ᱜᱚᱢᱤᱭᱟ (ᱜᱩᱢᱤᱭᱟ ᱦᱚᱸᱠᱚ ᱢᱮᱛᱟᱜᱼᱟ) ᱫᱚ ᱢᱤᱫ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱟᱱᱟ ᱱᱚᱣᱟ ᱫᱚ ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱯᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱵᱚᱠᱟᱨᱚ ᱨᱮᱱᱟᱜ ᱵᱮᱨᱢᱚ ᱡᱚᱜᱚ ᱠᱷᱚᱸᱰ ᱨᱮ ᱢᱤᱫ ᱥᱟᱥᱚᱱᱤᱭᱟᱹ ᱠᱷᱚᱸᱰᱮ ᱵᱮᱱᱟᱣᱟ ᱾

ᱧᱮᱱᱮᱞ
ᱵᱚᱠᱟᱨᱚ ᱦᱚᱱᱚᱛ ᱫᱚ ᱪᱷᱚᱴᱟᱱᱟᱜᱽᱯᱩᱨ ᱰᱷᱤᱯᱟᱹ ᱚᱛᱮᱛ ᱨᱮᱱᱟᱜ ᱢᱤᱫ ᱴᱷᱟᱶ ᱠᱟᱱᱟ, ᱱᱚᱣᱟ ᱫᱚ ᱫᱚᱨᱭᱟ ᱟᱴᱮᱫ ᱠᱷᱚᱱ ᱒᱐᱐ ᱟᱨ ᱒᱘᱒ ᱢᱤᱴᱚᱨ ᱩᱥᱩᱞ ᱥᱟᱶᱛᱮ ᱞᱟᱛᱟᱨ ᱪᱮᱛᱟᱱ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱚᱛᱱᱚᱜ
ᱜᱚᱢᱤᱭᱟ   ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱜᱚᱢᱤᱭᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚᱧᱮ ᱨᱮ ᱦᱟᱡᱟᱨᱤᱵᱟᱜᱽ ᱦᱚᱱᱚᱛ ᱨᱮ ᱵᱤᱥᱱᱩᱜᱚᱲ ᱟᱨ ᱴᱟᱴᱤ ᱡᱷᱟᱨᱤᱭᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱥᱟᱢᱟᱝ ᱨᱮ ᱵᱮᱨᱢᱚ ᱟᱨ ᱯᱟᱴᱮᱨᱵᱟᱲᱮ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ, ᱮᱛᱚᱢ ᱨᱮ ᱨᱟᱢᱜᱚᱲ ᱦᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱜᱳᱞᱟ, ᱪᱤᱛᱚᱨᱯᱩᱨ ᱟᱨ ᱨᱟᱢᱜᱚᱲ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱟᱨ ᱯᱟᱪᱮ ᱨᱮ ᱢᱟᱱᱰᱩ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱛᱮ ᱜᱷᱮᱨᱟᱣ ᱮᱥᱮᱫ ᱟᱠᱟᱱᱟ ᱾

ᱜᱚᱢᱤᱭᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱚᱥᱟᱨ ᱵᱤᱥᱟᱹᱨ ᱫᱚ ᱖᱕᱐.᱗᱐ ᱜᱟᱺᱴ ᱠᱤᱞᱚᱢᱤᱴᱚᱨ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱸᱰᱮ ᱓᱖ ᱜᱚᱴᱟᱝ ᱯᱟᱸᱪᱟᱭᱟᱛ, ᱑᱓᱕ ᱜᱚᱴᱟᱝ ᱟᱹᱛᱩ ᱟᱨ ᱕ ᱜᱚᱴᱟᱝ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱥᱚᱦᱚᱨ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱣᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱜᱚᱢᱤᱭᱟ ᱟᱨ ᱢᱟᱦᱩᱣᱟᱴᱟᱲ ᱛᱷᱟᱱᱟ ᱢᱮᱱᱟᱜᱼᱟ ᱾ ᱱᱚᱣᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮᱱᱟᱜ ᱦᱮᱰᱠᱩᱣᱟᱴᱚᱨ ᱫᱚ ᱜᱚᱢᱤᱭᱟ ᱨᱮ ᱢᱮᱱᱟᱜᱼᱟ ᱾

ᱦᱚᱲ ᱮᱞ ᱡᱚᱯᱚᱲᱟᱣ
ᱦᱚᱲ ᱮᱞ
ᱥᱤᱧᱚᱛ ᱨᱮᱱᱟᱜ ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱜᱚᱢᱤᱭᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱤᱱ ᱜᱩᱴ ᱦᱚᱲ ᱮᱞ ᱫᱚ ᱒᱓᱑,᱑᱘᱕ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱑᱓᱐,᱘᱙᱘ ᱦᱚᱲ ᱫᱚ ᱟᱹᱛᱩ ᱨᱤᱱ ᱟᱨ ᱑᱐᱐,᱒᱘᱗ ᱦᱚᱲ ᱫᱚ ᱥᱚᱦᱚᱨ ᱨᱤᱱ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱑᱑᱘,᱙᱑᱘ (᱕᱑%) ᱠᱚᱲᱟ ᱟᱨ ᱑᱑᱒,᱒᱖᱗ (᱔᱙%) ᱛᱤᱨᱞᱟᱹ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱐-᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱠᱚᱢ ᱩᱢᱚᱨ ᱨᱤᱱ ᱫᱚ ᱓᱕,᱑᱔᱔ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾ ᱜᱮᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱒᱘,᱗᱗᱔ (᱑᱒.᱔᱕%) ᱟᱨ ᱟᱹᱫᱤᱵᱟᱹᱥᱤ ᱫᱚ ᱔᱖,᱓᱒᱗ (᱒᱐.᱐᱔%) ᱢᱮᱱᱟᱜ ᱠᱚᱣᱟ ᱾

ᱜᱚᱢᱤᱭᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱟᱹᱰᱤ ᱜᱟᱱ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱥᱚᱦᱚᱨ ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ): ᱜᱚᱢᱤᱭᱟ (᱔᱘,᱑᱔᱕), ᱦᱚᱥᱤᱨ (᱑᱑,᱑᱙᱕), ᱞᱟᱞᱯᱟᱹᱱᱤᱭᱟ (᱓,᱖᱕᱙), ᱥᱚᱨᱚᱢ (᱑᱕,᱒᱑᱒) ᱟᱨ ᱛᱮᱱᱩᱰᱮᱢ-ᱠᱟᱛᱷᱟᱨᱟ (᱒᱒,᱐᱘᱐) ᱾

ᱜᱚᱢᱤᱭᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱢᱟᱨᱟᱝ ᱟᱹᱛᱩ ᱠᱚ (᱔,᱐᱐᱐+ ᱦᱚᱲ ᱮᱞ ᱟᱜ) ᱢᱮᱱᱟᱜᱼᱟ (᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ): ᱦᱩᱨᱞᱩᱝ (᱔,᱐᱒᱘), ᱵᱚᱨᱠᱤᱯᱩᱱᱩ (᱖,᱙᱘᱖) ᱟᱨ ᱠᱚᱰᱣᱟᱴᱚᱱᱚᱨ ᱵᱷᱤᱛᱩᱜᱚᱲᱟ (᱖,᱒᱘᱓) ᱾

ᱥᱤᱠᱷᱱᱟᱹᱛ
᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ ᱜᱚᱢᱤᱭᱟ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲᱟᱜ ᱜᱩᱴ ᱮᱞ ᱫᱚ ᱑᱒᱘,᱒᱐᱖ (᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱩᱢᱚᱨ ᱠᱚᱣᱟᱜ ᱖᱕.᱔᱐%) ᱜᱚᱴᱟᱝ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱦᱚᱲ ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱚᱸᱰᱮ ᱠᱷᱚᱱ ᱗᱗,᱒᱑᱑ ᱠᱚᱲᱟ (᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱩᱢᱚᱨ ᱠᱚᱲᱟ ᱟᱜ ᱗᱖.᱖᱒%) ᱟᱨ ᱖᱐,᱙᱙᱕ ᱛᱤᱨᱞᱟᱹ (᱖ ᱵᱚᱪᱷᱚᱨ ᱠᱷᱚᱱ ᱰᱮᱦᱮᱨ ᱩᱢᱚᱨ ᱛᱤᱨᱞᱟᱹ ᱭᱟᱜ ᱕᱓.᱕᱓%) ᱠᱚ ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮᱱᱟᱜ ᱦᱚᱲ ᱞᱮᱠᱷᱟ ᱡᱚᱠᱷᱟ ᱞᱮᱠᱟᱛᱮ, ᱵᱚᱠᱟᱨᱚ ᱦᱚᱱᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱗᱓.᱔᱘% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ, ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱡᱷᱟᱨᱠᱷᱚᱸᱰ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱖᱖.᱔᱑% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾
 ᱒᱐᱑᱑ ᱥᱟᱞ ᱨᱮ ᱥᱤᱧᱚᱛ ᱨᱮ ᱥᱤᱠᱷᱱᱟᱹᱛ ᱫᱚ ᱗᱔.᱐᱔% ᱛᱟᱦᱮᱸ ᱠᱟᱱᱟ ᱾

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ᱛᱷᱚᱠ:ᱵᱚᱠᱟᱨᱚ ᱦᱚᱱᱚᱛ ᱨᱮ ᱥᱟᱶᱛᱟ ᱩᱛᱷᱱᱟᱹᱣ ᱵᱚᱱᱚᱛ ᱠᱚ