ꯑꯣ.ꯏ.ꯑꯦꯝ.ꯀꯦꯟ ꯕꯤꯌꯔ ꯵꯰꯰ꯃꯤꯂꯤ ꯴.꯵% ꯚꯣꯜ ꯑꯍꯦꯅꯕꯥ ꯃꯄꯥꯉ꯭ꯒꯜ ꯀꯅꯕꯥ ꯑꯂꯀꯣꯍꯣꯂꯤꯛ ꯊꯛꯅꯕꯥ ꯏꯁꯤꯡ ꯒꯦꯍꯨ ꯃꯥꯜꯇ ꯕꯤꯌꯔ ꯁꯞꯂꯥꯏꯌꯔ ꯍꯣꯂꯁꯦꯜ꯫

ꯁ꯭ꯄꯦꯁꯤꯐꯤꯀꯦꯁꯟ ꯇꯧꯕꯥ꯫

ꯄꯣꯠꯊꯣꯛꯀꯤ ꯃꯃꯤꯡ꯫	ꯐꯦꯛꯇꯔꯤ ꯍꯣꯂꯁꯦꯜ ꯒꯦꯍꯨ ꯕꯤꯌꯔ꯫
ꯃꯆꯜ	ꯏꯁꯤꯡ, ꯃꯥꯜꯇ, ꯍꯣꯄꯁ, ꯒꯦꯍꯨ,ꯏꯁ꯭ꯠ,ꯅꯆꯤꯡꯕꯥ꯫
ꯑꯂꯀꯣꯍꯣꯂꯒꯤ ꯆꯥꯡ꯫	꯴.꯵% ꯚꯣꯜꯌꯨꯝ (ꯀꯁ꯭ꯇꯝ ꯇꯧꯕꯥ ꯌꯥꯏ)
ꯋꯥꯔꯠ ꯀꯟꯁꯦꯟꯠꯔꯦꯁꯟ ꯂꯩꯕꯥ꯫	꯱꯲oP (ꯀꯁ꯭ꯇꯝ ꯳-꯳꯵oP) ꯑꯣꯏꯕꯥ ꯌꯥꯏ꯫
ꯃꯈꯜ	ꯖꯔꯃꯅꯤꯒꯤ ꯒꯦꯍꯨꯒꯤ ꯕꯤꯌꯔ꯫
ꯄꯦꯀꯦꯖꯤꯡ ꯇꯧꯕꯥ꯫	ꯑꯦꯂꯨꯃꯤꯅꯤꯌꯝ ꯀꯦꯟ ꯄꯦꯀꯦꯖꯤꯡ ꯇꯧꯕꯥ꯫
	꯵꯰꯰ꯃꯤꯂꯤ *꯱꯲ ꯀꯦꯟ/ꯀꯥꯔꯇꯟ꯫                             ꯳꯱꯰꯰ ꯀꯥꯔꯇꯟ/꯲꯰'ꯖꯤ.ꯄꯤ ꯴꯰꯰꯰ ꯀꯥꯔꯇꯟ/꯴꯰'ꯖꯤ.ꯄꯤ

꯴.꯵%ꯚꯣꯜ ꯒꯦꯍꯨꯒꯤ ꯕꯤꯌꯔ ꯇꯦꯁ꯭ꯠ ꯑꯃꯁꯨꯡ ꯐ꯭ꯂꯦꯕꯔ꯫

ꯔꯤꯐ꯭ꯔꯦꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯃꯨꯗ: ꯒꯦꯍꯨꯒꯤ ꯆꯥꯡ ꯋꯥꯡꯕꯅꯥ ꯃꯔꯝ ꯑꯣꯏꯗꯨꯅꯥ (ꯃꯍꯧꯁꯥꯅꯥ 50%ꯒꯤ ꯃꯊꯛꯇꯥ) ꯋꯥꯏꯅꯦꯁ ꯑꯁꯤ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯍꯀꯆꯥꯡ ꯑꯃꯥ, ꯐꯤꯅꯥ ꯑꯃꯁꯨꯡ ꯃꯇꯝ ꯁꯥꯡꯅꯥ ꯆꯠꯄꯥ ꯐꯣꯝ ꯑꯃꯥ, ꯑꯃꯁꯨꯡ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯃꯣꯜꯇ ꯃꯆꯤꯟꯖꯥꯛ ꯑꯃꯥ ꯂꯩ꯫

ꯃꯍꯩ-ꯃꯔꯣꯡ ꯑꯃꯁꯨꯡ ꯃꯁꯛ ꯊꯣꯀꯄꯥ ꯃꯁꯛ ꯃꯑꯣꯡꯁꯤꯡ: ꯇꯣꯞ ꯇꯣꯞꯄꯥ ꯁꯥꯏꯠꯔꯁꯀꯤ ꯃꯁꯛ ꯑꯃꯅꯤ, ꯃꯁꯤꯒꯥ ꯂꯣꯌꯅꯅꯥ ꯀ꯭ꯂꯣꯕ ꯑꯃꯁꯨꯡ ꯚꯦꯅꯤꯂꯥꯒꯤ ꯃꯃꯤ ꯑꯃꯥ ꯌꯥꯑꯣꯏ, ꯌꯥꯝꯅꯥ ꯅꯦꯝꯕꯥ ꯇꯔꯨ-ꯇꯅꯥꯅꯕꯥ (ꯆꯥꯎꯔꯥꯛꯅꯥ ꯑꯥꯏ.ꯕꯤ.ꯌꯨ. ꯱꯰-꯱꯵), ꯑꯃꯁꯨꯡ ꯑꯀꯅꯕꯥ ꯊꯛꯅꯕꯥ ꯌꯥꯏ꯫

ꯀ꯭ꯂꯥꯎꯗꯀꯤ ꯃꯑꯣꯡ-ꯃꯇꯧ: ꯐꯤꯜꯇꯔ ꯇꯧꯗꯕꯥ ꯊꯧꯑꯣꯡ ꯑꯁꯤꯅꯥ ꯌꯦꯔꯨꯝ ꯑꯃꯁꯨꯡ ꯄ꯭ꯔꯣꯇꯤꯟ ꯊꯃꯗꯨꯅꯥ, ꯃꯍꯧꯁꯥꯒꯤ ꯑꯣꯏꯕꯥ ꯀ꯭ꯂꯥꯎꯗꯒꯨꯝꯕꯥ ꯃꯑꯣꯡ ꯑꯃꯥ ꯄꯤꯔꯤ, ꯃꯁꯤꯅꯥ ꯃꯤꯠꯌꯦꯡꯗꯥ ꯍꯦꯟꯅꯥ ꯇ꯭ꯔꯦꯗꯤꯁꯅꯦꯜ ꯑꯣꯏꯕꯥ ꯃꯁꯛ ꯑꯃꯥ ꯄꯤꯔꯤ꯫

ꯑꯩꯈꯣꯌꯒꯤ ꯀꯥꯟꯅꯕꯁꯤꯡ꯫

1. ꯐꯣꯔꯃꯨꯂꯥ ꯑꯃꯁꯨꯡ ꯐ꯭ꯂꯦꯕꯔ: ꯄꯥꯟꯗꯝ ꯊꯝꯂꯤꯕꯥ ꯀꯩꯊꯦꯂꯒꯤ ꯄꯁꯟꯗꯒꯤ ꯃꯇꯨꯡꯏꯟꯅꯥ ꯃꯣꯜꯇ ꯔꯦꯁꯤꯑꯣ, ꯑꯂꯀꯣꯍꯣꯂꯒꯤ ꯆꯥꯡ (3.5%ꯗꯒꯤ 12% ꯐꯥꯎꯕꯒꯤ ꯑꯦ.ꯕꯤ.ꯚꯤ.ꯒꯨꯝꯕꯥ), ꯇꯔꯨ-ꯇꯅꯥꯅꯕꯥ (ꯑꯥꯏ.ꯕꯤ.ꯌꯨ.), ꯑꯃꯁꯨꯡ ꯃꯁꯛ (ꯃꯅꯥ-ꯃꯁꯤꯡ, ꯃꯁꯛ, ꯀꯣꯐꯤ, ꯑꯁꯤꯅꯆꯤꯡꯕꯥ) ꯑꯁꯤ ꯁꯦꯃꯗꯣꯛ-ꯁꯦꯃꯖꯤꯟ ꯇꯧꯕꯥ꯫

2. ꯄꯦꯀꯦꯖꯤꯡ ꯗꯤꯖꯥꯏꯟ: ꯕꯣꯇꯜ, ꯀꯦꯟ, ꯑꯃꯁꯨꯡ ꯕꯦꯔꯦꯜ (ꯀꯦꯒꯒꯨꯝꯕꯥ)ꯒꯨꯝꯕꯥ ꯇꯣꯉꯥꯟ-ꯇꯣꯉꯥꯅꯕꯥ ꯃꯑꯣꯡꯁꯤꯡꯗꯥ ꯃꯇꯦꯡ ꯄꯥꯡꯏ, ꯑꯃꯁꯨꯡ ꯂꯦꯕꯦꯂꯁꯤꯡ, ꯕꯣꯇꯜ ꯀꯦꯄꯁꯤꯡ, ꯑꯃꯁꯨꯡ ꯄꯦꯀꯦꯖꯤꯡ ꯕꯣꯛꯁꯁꯤꯡꯒꯤꯗꯃꯛꯇꯥ ꯄꯔꯁꯣꯅꯦꯂꯥꯏꯖ ꯇꯧꯔꯕꯥ ꯗꯤꯖꯥꯏꯟ ꯄꯤꯔꯤ꯫

ꯐ꯭ꯂꯦꯛꯁꯤꯕꯜ ꯀꯦꯄꯥꯁꯤꯇꯤ: ꯳꯳꯰ꯃꯤꯂꯤ-꯱꯰꯰꯰ꯃꯤꯂꯤ ꯙꯥꯇꯨꯒꯤ ꯑꯦꯂꯨꯃꯤꯅꯤꯌꯝ ꯀꯦꯟ ꯄꯦꯀꯦꯖꯤꯡ, ꯁꯨꯄꯔꯃꯥꯔꯀꯦꯠ ꯑꯃꯁꯨꯡ ꯔꯦꯁ꯭ꯇꯣꯔꯦꯟꯇꯒꯨꯝꯕꯥ ꯇꯣꯉꯥꯟ ꯇꯣꯉꯥꯅꯕꯥ ꯆꯦꯅꯦꯂꯒꯤ ꯗꯤꯃꯥꯟꯗꯁꯤꯡꯒꯤꯗꯃꯛꯇꯥ ꯆꯨꯅꯕꯥ꯫

ꯖꯤꯅꯓꯨꯗꯥ ꯃꯁꯥꯒꯤ ꯑꯣꯏꯕꯥ ꯂꯤꯡꯈꯠꯂꯛꯂꯤꯕꯥ ꯕ꯭ꯔꯨꯋꯦꯔꯤꯁꯤꯡ ꯂꯩꯔꯤ ꯃꯈꯣꯌꯅꯥ ꯕꯤꯌꯔ ꯕ꯭ꯔꯨꯏꯪ, ꯇ꯭ꯔꯦꯗꯤꯁ꯭ꯅꯦꯜ ꯖꯔꯃꯅꯤꯒꯤ ꯕ꯭ꯔꯨꯏꯪ ꯇꯦꯛꯅꯤꯀꯁꯤꯡ, ꯑꯃꯁꯨꯡ ꯇꯪꯗꯨ ꯂꯩꯇꯥꯕꯥ ꯃꯒꯨꯟ ꯂꯩꯕꯥ ꯑꯦꯛꯁꯄꯔꯤꯌꯦꯟꯁ ꯂꯩ꯫

 ꯖꯤꯅꯓꯨꯒꯤ ꯃꯁꯥꯒꯤ ꯕꯤꯌꯔ ꯐꯦꯛꯇꯔꯤꯒꯤ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯀꯁ꯭ꯇꯃꯔꯥꯏꯖꯦꯁꯟ ꯁꯔꯕꯤꯁ ꯑꯁꯤꯅꯥ ꯏꯟꯇꯔꯅꯦꯁ꯭ꯅꯦꯜ ꯃꯥꯔꯀꯦꯠꯀꯤ ꯇꯣꯉꯥꯟ ꯇꯣꯉꯥꯅꯕꯥ ꯗꯤꯃꯥꯟꯗꯁꯤꯡ ꯑꯗꯨ ꯐꯪꯍꯅꯕꯥ ꯉꯃꯒꯅꯤ, ꯃꯁꯤꯅꯥ ꯕ꯭ꯔꯥꯟꯗ ꯑꯣꯅꯔꯁꯤꯡ, ꯗꯤꯁ꯭ꯠꯔꯤꯕ꯭ꯌꯨꯇꯔꯁꯤꯡ ꯅꯠꯠꯔꯒꯥ ꯀꯦꯇꯦꯔꯤꯡ ꯏꯟꯇꯔꯞꯔꯥꯏꯖꯁꯤꯡꯗꯥ ꯇꯣꯉꯥꯟ ꯇꯣꯉꯥꯅꯕꯥ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯁꯦꯃꯒꯠꯄꯗꯥ ꯃꯇꯦꯡ ꯄꯥꯡꯒꯅꯤ, ꯃꯁꯤꯒꯥ ꯂꯣꯌꯅꯅꯥ ꯃꯃꯜ ꯑꯃꯁꯨꯡ ꯁꯞꯂꯥꯏ ꯆꯦꯟ ꯏꯐꯤꯁꯤꯑꯦꯟꯁꯤ ꯍꯦꯟꯅꯥ ꯐꯒꯠꯍꯜꯂꯤ꯫

ꯏꯟꯇꯔꯅꯦꯁ꯭ꯅꯦꯜ ꯁ꯭ꯇꯦꯟꯗꯔꯗ ꯁꯔꯇꯤꯐꯤꯀꯦꯁꯟ ꯄꯥꯁ ꯇꯧꯕꯥ: ꯑꯥꯏ.ꯑꯦꯁ.ꯑꯣ.꯲꯲꯰꯰꯰, ꯑꯩꯆ.ꯑꯦ.ꯁꯤ.ꯁꯤ.ꯄꯤ., ꯑꯦꯐ.ꯗꯤ.ꯑꯦ., ꯏ.ꯌꯨ.ꯒꯤ ꯁ꯭ꯇꯦꯟꯗꯔꯗꯁꯤꯡ ꯑꯁꯤꯅꯆꯤꯡꯕꯥ ꯄꯥꯁ ꯇꯧꯕꯥ, ꯑꯃꯁꯨꯡ ꯌꯨꯔꯣꯞ, ꯑꯃꯦꯔꯤꯀꯥ, ꯃꯤꯗꯜ ꯏꯁ꯭ꯠ, ꯈꯥ-ꯅꯣꯡꯄꯣꯛ ꯑꯦꯁꯤꯌꯥ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯥ ꯂꯃꯗꯃꯁꯤꯡꯗꯥ ꯐꯨꯗ ꯔꯦꯒꯨꯂꯦꯁꯅꯁꯤꯡ ꯉꯥꯛꯅꯥ ꯆꯠꯄꯥ꯫

ꯕꯤꯌꯔ ꯑꯃꯁꯨꯡ ꯊꯛꯅꯕꯥ ꯏꯁꯤꯡꯒꯤ ꯑꯣ.ꯏ.ꯑꯦꯝ./ꯑꯣ.ꯗꯤ.ꯑꯦꯝ.ꯒꯤ ꯃꯣꯗꯦꯜ: ꯕꯤꯌꯔ ꯐꯦꯛꯇꯔꯤꯁꯤꯡꯅꯥ ꯍꯀꯊꯦꯡꯅꯅꯥ ꯄꯨꯊꯣꯀꯏ, ꯃꯁꯤꯅꯥ ꯏꯟꯇꯔꯃꯤꯗꯤꯌꯦꯠ ꯂꯤꯉ꯭ꯀꯁꯤꯡ ꯂꯧꯊꯣꯀꯏ ꯑꯃꯁꯨꯡ ꯄ꯭ꯔꯣꯛꯌꯨꯔꯃꯦꯟꯇꯀꯤ ꯃꯃꯜ ꯍꯟꯊꯍꯜꯂꯤ (ꯃꯔꯨꯑꯣꯏꯅꯥ ꯑꯆꯧꯕꯥ ꯑꯣꯔꯗꯔꯁꯤꯡꯒꯤꯗꯃꯛꯇꯥ ꯆꯨꯅꯕꯥ)꯫

ꯇꯌꯥꯔ ꯄ꯭ꯔꯥꯏꯁꯤꯡ ꯑꯣꯐꯔ ꯇꯧꯕꯥ: ꯕꯤꯌꯔ ꯑꯣꯔꯗꯔ ꯚꯣꯜꯌꯨꯃꯗꯥ ꯌꯨꯝꯐꯝ ꯑꯣꯏꯕꯥ ꯇꯥꯌꯔ ꯀꯣꯇꯦꯁꯅꯁꯤꯡ ꯄꯤꯕꯥ ꯑꯃꯁꯨꯡ ꯑꯄꯤꯀꯄꯥ-ꯕꯦꯆ ꯇ꯭ꯔꯥꯏꯑꯦꯜ ꯄ꯭ꯔꯗꯛꯁꯟ ꯁꯄꯣꯔꯠ ꯇꯧꯕꯥ꯫

ꯁ꯭ꯇꯦꯕꯜ ꯄ꯭ꯔꯗꯛꯁꯟ ꯀꯦꯄꯥꯁꯤꯇꯤ ꯁꯞꯂꯥꯏ: ꯄꯤꯀꯄꯥ ꯐꯦꯛꯇꯔꯤꯁꯤꯡꯅꯥ ꯊꯥ ꯑꯃꯗꯥ ꯇꯟ ꯂꯤꯁꯤꯡ ꯀꯌꯥꯒꯤ ꯄ꯭ꯔꯗꯛꯁꯟ ꯀꯦꯄꯥꯁꯤꯇꯤ ꯂꯩꯕꯥ ꯌꯥꯏ, ꯃꯁꯤꯅꯥ ꯄꯤꯛ ꯁꯤꯖꯅꯗꯥ ꯌꯥꯝꯅꯥ ꯊꯨꯅꯥ ꯔꯤꯞꯂꯦꯅꯤꯡ ꯇꯧꯕꯗꯥ ꯃꯇꯦꯡ ꯄꯥꯡꯏ꯫

ꯐꯦꯛꯇꯔꯤꯗꯒꯤ ꯊꯣꯛꯂꯛꯠꯔꯤꯉꯩꯒꯤ ꯃꯃꯥꯡꯗꯥ ꯔꯣ ꯃꯦꯇꯔꯤꯌꯦꯜ ꯏꯟꯁꯄꯦꯛꯁꯅꯗꯒꯤ ꯍꯧꯔꯒꯥ ꯀ꯭ꯕꯥꯂꯤꯇꯤ ꯀꯟꯠꯔꯣꯜ ꯐꯥꯑꯣꯕꯥ, ꯊꯧꯑꯣꯡ ꯄꯨꯝꯅꯃꯛ ꯑꯁꯤ ꯑꯀꯅꯕꯥ ꯃꯑꯣꯡꯗꯥ ꯀꯟꯠꯔꯣꯜ ꯇꯧꯏ꯫

  

ꯑꯦꯐ.ꯑꯦ.ꯀ꯭ꯌꯨ

꯱.ꯀ꯭ꯌꯨ.:ꯑꯗꯣꯝ ꯇ꯭ꯔꯦꯗꯔ ꯅꯠꯔꯒꯥ ꯃꯦꯟꯌꯨꯐꯦꯀꯆꯔꯔ ꯑꯃꯥ ꯑꯣꯏꯔꯤꯕꯔꯥ?

ꯎ:ꯑꯩꯈꯣꯌꯅꯥ ꯕ꯭ꯔꯨ-ꯔꯤꯌꯥꯡ ꯑꯃꯥ ꯂꯩꯔꯤ ꯑꯃꯁꯨꯡ ꯑꯦꯖꯦꯟꯁꯤ ꯆꯦꯅꯦꯂꯁꯤꯡꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯥ ꯀꯦꯟ ꯌꯣꯅꯕꯒꯤ ꯆꯍꯤ ꯱꯹ꯒꯤ ꯑꯦꯛꯁꯄꯔꯤꯌꯦꯟꯁ ꯂꯩꯔꯤ꯫

꯲.ꯋꯥꯍꯪ:ꯑꯗꯣꯝꯅꯥ ꯀꯔꯤ ꯁꯔꯕꯤꯁꯁꯤꯡ ꯄꯤꯔꯤꯕꯒꯦ?

ꯎ:ꯑꯩꯈꯣꯌꯅꯥ ꯑꯣ.ꯏ.ꯑꯦꯝ./ꯑꯣ.ꯗꯤ.ꯑꯦꯝ.

꯳.ꯀ꯭ꯌꯨ.: ꯑꯩꯈꯣꯌꯅꯥ ꯑꯗꯣꯃꯒꯤ ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯂꯁꯤꯡ ꯂꯧꯕꯥ ꯌꯥꯒꯗ꯭ꯔꯥ?

ꯎ : ꯍꯣꯌ, ꯅꯍꯥꯛꯅꯥ ꯇꯧꯕꯥ ꯌꯥꯏ꯫ ꯑꯩꯈꯣꯌꯒꯤ ꯁꯦꯝꯄꯂꯁꯤꯡ ꯑꯁꯤ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯒꯤꯗꯃꯛꯇꯥ ꯐ꯭ꯔꯤ ꯑꯣꯏ꯫ ꯑꯗꯨꯕꯨ ꯑꯦꯛꯁꯞꯔꯦꯁꯀꯤ ꯐ꯭ꯔꯦꯠ ꯑꯁꯤ ꯀ꯭ꯔꯦꯇꯥꯒꯤ ꯑꯦꯀꯥꯎꯟꯇꯇꯥ ꯂꯩ꯫