ꯏꯂꯦꯛꯠꯔꯤꯀꯦꯂꯒꯤ ꯊꯕꯛ ꯇꯧꯕꯥ .
(꯱) ꯔꯦꯁꯤꯁ꯭ꯇꯤꯕꯤꯇꯤ: ꯀꯣꯄꯥꯔꯒꯤ ꯔꯦꯁꯤꯁ꯭ꯇꯤꯕꯤꯇꯤ ꯑꯁꯤ ꯑꯦꯂꯨꯃꯤꯅꯤꯌꯃꯗꯒꯤ ꯌꯥꯝꯅꯥ ꯍꯦꯜꯂꯤ, ꯃꯁꯤꯅꯥ ꯀꯣꯄꯥꯔ ꯀꯣꯔ ꯀꯦꯕꯂꯁꯤꯡꯒꯤ ꯃꯇꯨꯡ ꯏꯟꯅꯥ ꯍꯦꯟꯅꯥ ꯅꯦꯝꯕꯥ ꯔꯦꯁꯤꯁ꯭ꯇꯦꯟꯁ ꯑꯃꯥ ꯊꯣꯀꯍꯜꯂꯤ꯫ ꯃꯁꯤꯅꯥ ꯇꯥꯀꯄꯗꯤ ꯆꯞ ꯃꯥꯟꯅꯕꯥ ꯀꯔꯦꯟꯇ ꯑꯗꯨꯒꯤ ꯃꯈꯥꯗꯥ, ꯀꯣꯄꯥꯔ ꯀꯣꯔ ꯀꯦꯕꯂꯁꯤꯡꯒꯤ ꯚꯣꯜꯇ ꯂꯣꯁ ꯑꯁꯤ ꯍꯦꯟꯅꯥ ꯅꯦꯝꯃꯤ, ꯃꯗꯨꯅꯥ ꯑꯦꯅꯔꯖꯤ ꯂꯣꯁ ꯍꯟꯊꯍꯅꯕꯥ ꯉꯃꯒꯅꯤ꯫
(2) ꯀꯔꯦꯟꯇ-ꯀꯦꯔꯤꯌꯔ ꯀꯦꯄꯥꯁꯤꯇꯤ: ꯃꯁꯤꯒꯤ ꯍꯦꯟꯅꯥ ꯅꯦꯝꯕꯥ ꯔꯦꯁꯤꯁ꯭ꯇꯦꯟꯁ ꯑꯁꯤꯅꯥ ꯃꯔꯝ ꯑꯣꯏꯗꯨꯅꯥ, ꯀꯣꯄꯥꯔ ꯀꯣꯔ ꯀꯦꯕꯂꯁꯤꯡꯅꯥ ꯍꯦꯟꯅꯥ ꯆꯥꯎꯕꯥ ꯀꯔꯦꯟꯇ ꯑꯃꯥ ꯄꯨꯕꯥ ꯉꯝꯃꯤ, ꯃꯁꯤꯅꯥ ꯆꯞ ꯃꯥꯟꯅꯕꯥ ꯀ꯭ꯔꯣꯁ-}ꯁꯦꯛꯁꯅꯒꯤ ꯑꯦꯂꯨꯃꯤꯅꯤꯌꯝ ꯑꯦꯂꯣꯌ ꯀꯦꯕꯂꯁꯤꯡꯗꯒꯤ ꯆꯥꯎꯔꯥꯛꯅꯥ 30% ꯍꯦꯟꯅꯥ ꯄꯨꯕꯥ ꯉꯝꯃꯤ꯫
(꯳) ꯏꯂꯦꯛꯠꯔꯤꯀꯦꯜ ꯀꯟꯗꯨꯛꯇꯤꯕꯤꯇꯤ: ꯀꯣꯄꯥꯔꯒꯤ ꯏꯂꯦꯛꯠꯔꯤꯀꯦꯜ ꯀꯟꯗꯨꯛꯇꯤꯕꯤꯇꯤ ꯑꯁꯤ ꯑꯦꯂꯨꯃꯤꯅꯤꯌꯃꯗꯒꯤ ꯍꯦꯟꯅꯥ ꯋꯥꯡꯏ, ꯃꯁꯤꯅꯥ ꯀꯣꯄꯥꯔ ꯀꯣꯔ ꯀꯦꯕꯂꯁꯤꯡ ꯑꯁꯤ ꯃꯩ ꯊꯥꯕꯗꯥ ꯍꯦꯟꯅꯥ ꯏꯐꯤꯁꯤꯌꯦꯟꯇ ꯑꯣꯏꯍꯜꯂꯤ꯫
ꯃꯦꯀꯥꯅꯤꯀꯦꯂꯒꯤ ꯑꯣꯏꯕꯥ ꯃꯒꯨꯅꯁꯤꯡ .
(꯱) ꯃꯄꯥꯉ꯭ꯒꯜ: ꯀꯣꯄꯥꯔꯒꯤ ꯃꯦꯀꯥꯅꯤꯀꯦꯜ ꯁ꯭ꯠꯔꯦꯡꯊ ꯑꯁꯤ ꯑꯦꯂꯨꯃꯤꯅꯤꯌꯃꯗꯒꯤ ꯍꯦꯟꯅꯥ ꯋꯥꯡꯏ, ꯃꯔꯨꯑꯣꯏꯅꯥ ꯑꯋꯥꯡꯕꯥ ꯇꯦꯝꯄꯦꯔꯦꯆꯔꯗꯥ, ꯀꯣꯄꯥꯔꯒꯤ ꯃꯊꯧ ꯇꯥꯕꯥ ꯑꯁꯤ ꯍꯦꯟꯅꯥ ꯇꯪꯗꯨ ꯂꯩꯇꯥꯕꯥ ꯑꯣꯏ꯫
(꯲) ꯗꯛꯇꯤꯂꯤꯇꯤ: ꯀꯣꯄꯥꯔꯁꯨ ꯑꯦꯂꯨꯃꯤꯅꯤꯌꯃꯗꯒꯤ ꯍꯦꯟꯅꯥ ꯐꯕꯥ ꯗꯛꯇꯤꯂꯤꯇꯤ ꯂꯩ, ꯃꯁꯤꯅꯥ ꯀꯣꯄꯥꯔ ꯀꯣꯔ ꯀꯦꯕꯂꯁꯤꯡ ꯏꯅꯁ꯭ꯇꯣꯜ ꯇꯧꯕꯥ ꯃꯇꯃꯗꯥ ꯍꯦꯟꯅꯥ ꯐ꯭ꯂꯦꯛꯁꯤꯕꯜ ꯑꯣꯏꯍꯜꯂꯤ, ꯄꯥꯏꯄꯁꯤꯡꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯥ ꯀꯨꯄꯁꯤꯅꯕꯥ ꯑꯃꯁꯨꯡ ꯊꯣꯡ ꯂꯣꯅꯕꯥ ꯌꯥꯏ
