ꯀꯣꯔꯤꯒꯦꯇꯦꯗ ꯄꯦꯄꯥꯔ ꯃꯦꯗ ꯐꯔꯅꯤꯆꯔ .

ꯃꯤꯠꯌꯦꯡ ꯆꯪꯕꯥ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯒꯤ ꯊꯧꯑꯣꯡ

1. ꯄꯦꯄꯔ ꯁꯦꯂꯐꯃꯁꯤꯡ, ꯄꯦꯄꯔ ꯗꯤꯁꯞꯂꯦ ꯔꯦꯀꯁꯤꯡ, ꯀꯥꯔꯇꯣꯅꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯀꯁ꯭ꯇꯃꯔꯁꯤꯡꯅꯥ ꯄꯤꯕꯥ ꯑꯇꯣꯞꯄꯥ ꯄꯣꯠꯊꯣꯀꯁꯤꯡꯒꯤ ꯕꯦꯁꯤꯛ ꯔꯤꯀꯣꯔꯗꯁꯤꯡ (ꯁꯥꯏꯖ, ꯀ꯭ꯕꯥꯟꯇꯤꯇꯤ, ꯄꯤꯀꯆꯔ, ꯑꯁꯤꯅꯆꯤꯡꯕꯥ);

2. ꯀꯁ꯭ꯇꯃꯔꯅꯥ ꯄꯤꯔꯤꯕꯥ ꯄꯣꯠꯊꯣꯛ ꯗꯦꯇꯥꯒꯤ ꯃꯇꯨꯡ ꯏꯟꯅꯥ, ꯑꯩꯈꯣꯌꯅꯥ ꯀꯁ꯭ꯇꯃꯔꯅꯥ ꯄ꯭ꯔꯨꯐ ꯇꯧꯕꯥ ꯀꯟꯇꯦꯟꯇ ꯑꯃꯁꯨꯡ ꯁ꯭ꯠꯔꯀꯆꯔ ꯑꯗꯨ ꯃꯈꯣꯌꯅꯥ ꯊꯥꯖꯕꯥ ꯊꯃꯗ꯭ꯔꯤꯐꯥꯑꯣꯕꯥ ꯀꯅꯐꯔꯝ ꯇꯧꯅꯕꯥ ꯗꯤꯖꯥꯏꯟ ꯑꯃꯁꯨꯡ ꯄꯦꯀꯦꯖꯤꯡ ꯁ꯭ꯀꯤꯝ ꯑꯗꯨ ꯄꯤꯔꯤ;

3. ꯁꯦꯝꯄꯜ ꯑꯗꯨ ꯀꯅꯐꯥꯔꯝ ꯇꯧꯔꯕꯥ ꯃꯇꯨꯡꯗꯥ, ꯀꯁ꯭ꯇꯃꯔꯅꯥ ꯄ꯭ꯔꯗꯛꯁꯟ ꯀꯟꯠꯔꯦꯛꯇ ꯑꯗꯨ ꯁꯥꯏꯟ ꯇꯧꯏ, ꯄꯣꯠꯊꯣꯛ ꯗꯤꯄꯣꯖꯤꯇꯀꯤ 40% ꯄ꯭ꯔꯤꯄꯦꯏ ꯇꯧꯏ, ꯈꯨꯗꯛꯇꯥ ꯑꯃꯁꯨꯡ ꯏꯐꯤꯁꯤꯑꯦꯟꯇ ꯑꯣꯏꯅꯥ ꯄꯨꯊꯣꯀꯏ, ꯀꯁ꯭ꯇꯃꯔ ꯑꯗꯨꯅꯥ ꯄꯣꯠ-ꯆꯩꯁꯤꯡ ꯑꯗꯨ ꯆꯦꯛ ꯇꯧꯏ, ꯕꯦꯂꯦꯟꯁ ꯑꯗꯨ ꯄꯤꯔꯤ, ꯑꯃꯁꯨꯡ ꯄꯣꯠꯁꯤꯡ ꯑꯗꯨ ꯃꯇꯝ ꯆꯥꯅꯥ ꯌꯧꯍꯜꯂꯤ꯫

ꯅꯣꯠ: ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ (ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ=ꯑꯍꯥꯅꯕꯥ ꯄꯦꯃꯦꯟꯇ ꯁꯦꯝꯄꯜ + ꯑꯅꯤꯁꯨꯕꯥ ꯄꯔꯆꯦꯖ ꯔꯤꯇꯔꯟ)

ꯍꯠ ꯇꯦꯒꯁ: ꯀꯣꯔꯤꯒꯦꯇꯦꯗ ꯄꯦꯄꯥꯔ ꯃꯦꯗ ꯐꯔꯅꯤꯆꯔ, ꯆꯥꯏꯅꯥ, ꯁꯞꯂꯥꯏꯌꯔꯁꯤꯡ, ꯃꯦꯟꯌꯨꯐꯦꯀꯆꯔꯔꯁꯤꯡ, ꯐꯦꯛꯇꯔꯤ, ꯍꯣꯂꯁꯦꯜ, ꯀꯁ꯭ꯇꯃꯁ ꯑꯣꯏꯕꯥ, ꯂꯦꯝꯅꯥ ꯄꯤꯕꯥ, ꯐ꯭ꯔꯤ ꯁꯦꯝꯄꯜ