ꯄꯥꯎꯂꯣꯅꯤꯌꯥ ꯎꯗ ꯄ꯭ꯔꯣꯁꯦꯁꯤꯡ ꯃꯦꯊꯗꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯦꯞꯂꯤꯀꯦꯁꯟ ꯇꯦꯛꯅꯣꯂꯣꯖꯤꯁꯤꯡ꯫

ꯄꯥꯎꯂꯣꯅꯤꯌꯥ, ꯂꯥꯏꯠꯋꯦꯠ, ꯐꯖꯅꯥ ꯇꯦꯛꯁꯆꯔ ꯇꯧꯕꯥ, ꯑꯃꯁꯨꯡ ꯐꯖꯅꯥ-ꯄ꯭ꯔꯣꯁꯦꯁ ꯇꯧꯕꯥ ꯌꯥꯕꯥ ꯎꯁꯤꯡ ꯑꯁꯤ ꯐꯔꯅꯤꯆꯔ ꯁꯥꯕꯥ, ꯑꯥꯔꯀꯤꯇꯦꯀꯆꯔꯒꯤ ꯃꯁꯛ ꯊꯣꯀꯄꯥ, ꯑꯃꯁꯨꯡ ꯍꯦꯟꯗꯤꯛꯔꯥꯐ ꯄꯨꯊꯣꯀꯄꯗꯥ ꯄꯥꯛ ꯁꯟꯅꯥ ​​ꯁꯤꯖꯤꯟꯅꯩ꯫ ꯃꯁꯤꯒꯤ ꯄ꯭ꯔꯣꯁꯦꯁꯤꯡ ꯃꯦꯊꯗꯁꯤꯡ ꯑꯁꯤꯅꯥ ꯂꯣꯏꯁꯤꯜꯂꯕꯥ ꯄꯣꯠꯊꯣꯛ ꯑꯗꯨꯒꯤ ꯃꯒꯨꯟ ꯑꯃꯁꯨꯡ ꯄꯔꯐꯣꯃꯦꯟꯁꯇꯥ ꯍꯀꯊꯦꯡꯅꯅꯥ ꯁꯥꯐꯨ ꯄꯤꯔꯤ, ꯃꯁꯤꯅꯥ ꯁꯥꯏꯟꯇꯤꯐꯤꯛ ꯄ꯭ꯔꯣꯁꯦꯁꯤꯡ ꯇꯦꯛꯅꯤꯀꯁꯤꯡ ꯃꯥꯁ꯭ꯇꯔ ꯇꯧꯕꯥ ꯑꯁꯤ ꯌꯥꯝꯅꯥ ꯃꯔꯨꯑꯣꯏ꯫

I. ꯃꯦꯇꯔꯤꯑꯦꯜ ꯈꯅꯕꯒꯤ ꯑꯃꯁꯨꯡ ꯄ꯭ꯔꯤ-ꯇ꯭ꯔꯦꯇꯤꯡ ꯇꯧꯕꯥ꯫

ꯑꯋꯥꯡꯕꯥ-ꯀ꯭ꯕꯥꯂꯤꯇꯤꯒꯤ ꯄꯥꯎꯂꯣꯅꯤꯌꯥ ꯎ ꯑꯁꯤ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯆꯦꯡ ꯑꯃꯥ ꯂꯩꯒꯗꯕꯅꯤ, ꯏꯅꯁꯦꯛꯇ-ꯐ꯭ꯔꯤ ꯑꯣꯏꯒꯗꯕꯅꯤ ꯑꯃꯁꯨꯡ ꯃꯌꯥꯏ ꯑꯣꯏꯕꯥ ꯃꯑꯣꯡꯗꯥ ꯁꯨꯃꯗꯣꯛꯀꯗꯕꯅꯤ꯫ ꯄ꯭ꯔꯣꯁꯦꯁꯤꯡ ꯇꯧꯗ꯭ꯔꯤꯉꯩꯒꯤ ꯃꯃꯥꯡꯗꯥ ꯁꯨꯡꯗꯣꯀꯄꯥ ꯃꯊꯧ ꯇꯥꯏ, ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗꯥ ꯗꯤꯐꯣꯔꯃꯦꯁꯟ ꯅꯠꯠꯔꯒꯥ ꯀ꯭ꯔꯦꯛ ꯇꯧꯗꯅꯕꯥ ꯃꯩꯁꯥꯒꯤ ꯆꯥꯡ ꯑꯗꯨ 8% ꯑꯃꯁꯨꯡ 12%ꯒꯤ ꯃꯔꯛꯇꯥ ꯊꯃꯒꯗꯕꯅꯤ꯫ ꯃꯍꯧꯁꯥꯒꯤ ꯑꯣꯏꯕꯥ ꯅꯨꯡꯁꯤꯠ ꯁꯦꯡꯗꯣꯀꯄꯥ ꯑꯃꯁꯨꯡ ꯑꯥꯔꯇꯤꯐꯤꯁꯤꯑꯦꯜ ꯑꯣꯏꯅꯥ ꯁꯨꯡꯕꯥ (ꯀꯤꯂꯟ ꯁꯨꯡꯕꯒꯨꯝꯕꯥ)ꯒꯤ ꯀꯝꯕꯤꯅꯦꯁꯟ ꯑꯁꯤ ꯀꯃꯟ ꯑꯣꯏꯕꯥ ꯃꯦꯊꯗ ꯑꯃꯅꯤ꯫ ꯁꯣꯛ-ꯄꯅꯕꯥ ꯊꯤꯡꯅꯕꯥ ꯁꯨꯡꯕꯒꯤ ꯇꯦꯝꯄꯦꯔꯦꯆꯔ ꯑꯗꯨ ꯗꯤꯒ꯭ꯔꯤ 60ꯗꯒꯤ ꯍꯦꯜꯂꯣꯏꯗꯕꯅꯤ꯫

II. ꯀꯇꯤꯡ ꯑꯃꯁꯨꯡ ꯁꯦꯄꯤꯡ ꯇꯧꯕꯥ꯫

ꯄꯥꯎꯂꯣꯅꯤꯌꯥ ꯎ ꯑꯁꯤ ꯌꯥꯝꯅꯥ ꯇꯔꯨ ꯇꯅꯥꯅꯕꯥ ꯇꯦꯛꯁꯆꯔ ꯂꯩ ꯑꯃꯁꯨꯡ ꯁꯣꯌꯤꯡ ꯑꯃꯁꯨꯡ ꯄ꯭ꯂꯥꯅꯤꯡꯒꯨꯝꯕꯥ ꯃꯦꯀꯥꯅꯤꯀꯦꯜ ꯄ꯭ꯔꯣꯁꯦꯁꯤꯡ ꯇꯧꯕꯗꯥ ꯌꯥꯝꯅꯥ ꯆꯨꯝꯃꯤ꯫ ꯁꯥꯐꯕꯥ ꯀꯀꯄꯒꯤ ꯈꯨꯠꯂꯥꯌꯁꯤꯡ ꯁꯤꯖꯤꯟꯅꯕꯅꯥ ꯕꯨꯔ ꯑꯃꯁꯨꯡ ꯇꯤꯂꯍꯥꯠ ꯍꯤꯗꯥꯛ ꯍꯟꯊꯍꯅꯕꯥ ꯉꯝꯃꯤ꯫ ꯁꯤ.ꯑꯦꯟ.ꯁꯤ.ꯒꯤ ꯃꯦꯁꯤꯟ ꯅꯠꯠꯔꯒꯥ ꯄ꯭ꯔꯤꯁꯤꯁꯟ ꯁꯣꯁꯤꯡ ꯑꯁꯤ ꯁ꯭ꯠꯔꯦꯠ ꯀꯠꯄꯒꯤꯗꯃꯛ ꯔꯦꯀꯃꯦꯟꯗ ꯇꯧꯏ꯫ ꯀꯃꯞꯂꯦꯛꯁ ꯑꯣꯏꯕꯥ ꯃꯑꯣꯡꯁꯤꯡ ꯑꯁꯤ ꯑꯦꯅꯒ꯭ꯔꯦꯚꯤꯡ ꯃꯦꯁꯤꯟ ꯅꯠꯠꯔꯒꯥ ꯍꯦꯟꯗ ꯃꯤꯂꯤꯡ ꯁꯤꯖꯤꯟꯅꯗꯨꯅꯥ ꯐꯪꯕꯥ ꯌꯥꯏ, ꯑꯗꯨꯕꯨ ꯐꯤꯗ ꯁ꯭ꯄꯤꯗ ꯀꯟꯠꯔꯣꯜ ꯇꯧꯅꯕꯥ ꯆꯦꯀꯁꯤꯟꯅꯥ ꯌꯦꯡꯗꯨꯅꯥ ꯐꯤꯗ ꯁ꯭ꯄꯤꯗ ꯀꯟꯠꯔꯣꯜ ꯇꯧꯒꯗꯕꯅꯤ꯫

III. ꯁꯔꯐꯦꯁ ​​ꯇ꯭ꯔꯤꯠꯃꯦꯟꯇ ꯇꯧꯕꯥ꯫

ꯄꯥꯎꯂꯣꯅꯤꯌꯥ ꯎ ꯑꯁꯤ ꯇꯔꯨ-ꯇꯅꯥꯅꯕꯥ ꯃꯐꯝ ꯑꯃꯥ ꯂꯩ ꯑꯗꯨꯕꯨ ꯃꯗꯨ ꯇꯔꯨ-ꯇꯅꯥꯅꯕꯥ ꯑꯃꯁꯨꯡ ꯁꯣꯀꯄꯥ ꯌꯥꯏ꯫ ꯀꯃꯟ ꯑꯣꯏꯕꯥ ꯂꯥꯏꯌꯦꯡꯁꯤꯡꯒꯤ ꯃꯅꯨꯡꯗꯥ ꯃꯈꯥꯗꯥ ꯄꯤꯔꯤꯕꯁꯤꯡꯁꯤ ꯌꯥꯎꯏ:

1. ꯄꯦꯟꯇꯤꯡ: ꯋꯥꯔꯅꯤꯁ ꯅꯠꯠꯔꯒꯥ ꯎꯗ ꯋꯥꯛꯁ ꯑꯣꯏꯜ ꯊꯥꯕꯅꯥ ꯃꯍꯧꯁꯥꯒꯤ ꯑꯣꯏꯕꯥ ꯇꯦꯛꯁꯆꯔ ꯑꯗꯨ ꯉꯥꯛꯇꯨꯅꯥ ꯊꯝꯕꯒꯥ ꯂꯣꯌꯅꯅꯥ ꯋꯦꯗꯔ ꯔꯦꯁꯤꯁ꯭ꯇꯦꯟꯁ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ;

2. ꯚꯦꯅꯤꯌꯔꯤꯡ: ꯃꯩ ꯆꯥꯀꯄꯥ ꯕꯣꯔꯗ ꯅꯠꯠꯔꯒꯥ ꯗꯦꯀꯣꯔꯦꯇꯦꯗ ꯐꯤꯜꯃꯅꯥ ꯀꯚꯔ ꯇꯧꯕꯅꯥ ꯋꯦꯌꯔ ꯔꯦꯁꯤꯁ꯭ꯇꯦꯟꯁ ꯑꯃꯁꯨꯡ ꯑꯦꯁ꯭ꯇꯦꯇꯤꯛꯁ ꯍꯦꯅꯒꯠꯍꯜꯂꯤ;

3. ꯑꯦꯟꯇꯤ-ꯀꯣꯔꯣꯁꯤꯟ ꯇ꯭ꯔꯤꯠꯃꯦꯟꯇ: ꯑꯀꯣꯌꯔꯣꯅꯗꯥ ꯁꯣꯀꯍꯟꯗꯕꯥ ꯄ꯭ꯔꯤꯖꯥꯔꯕꯦꯇꯤꯚꯁꯤꯡ (ꯀꯣꯄꯥꯔ ꯑꯦꯖꯣꯂꯒꯨꯝꯕꯥ) ꯌꯥꯎꯕꯥ ꯏꯝꯞꯔꯦꯒꯅꯦꯁꯅꯅꯥ ꯃꯄꯥꯟꯗꯥ ꯁꯔꯚꯤꯁꯀꯤ ꯃꯇꯝ ꯁꯥꯡꯗꯣꯀꯍꯜꯂꯤ꯫

IV. ꯑꯦꯞꯂꯤꯀꯦꯁꯅꯒꯤ ꯁꯤꯅꯥꯔꯤꯑꯣꯁꯤꯡ꯫

ꯄꯥꯎꯂꯣꯅꯤꯌꯥ ꯎꯒꯤ ꯄꯦꯅꯦꯂꯁꯤꯡ ꯑꯁꯤ ꯃ꯭ꯌꯨꯖꯤꯀꯦꯜ ꯏꯅꯁ꯭ꯠꯔꯨꯃꯦꯟꯇ ꯄꯦꯅꯦꯂꯁꯤꯡ (ꯒꯨꯀꯤꯅꯒꯨꯝꯕꯥ), ꯄꯦꯀꯦꯖꯤꯡ ꯂꯥꯏꯅꯤꯡꯁꯤꯡ, ꯑꯉꯥꯡꯁꯤꯡꯒꯤ ꯐꯔꯅꯤꯆꯔꯁꯤꯡ, ꯑꯃꯁꯨꯡ ꯃꯣꯗꯦꯜ ꯁꯦꯝꯕꯗꯥ ꯄꯥꯛ ꯁꯟꯅꯥ ​​ꯁꯤꯖꯤꯟꯅꯩ꯫ ꯃꯈꯣꯌꯒꯤ ꯂꯥꯏꯠꯋꯦꯠ ꯄ꯭ꯔꯣꯄꯔꯇꯤꯁꯤꯡ ꯑꯁꯤ ꯃꯔꯨꯑꯣꯏꯅꯥ ꯑꯦꯌꯔꯛꯔꯥꯐꯠ ꯃꯣꯗꯦꯂꯁꯤꯡ ꯅꯠꯠꯔꯒꯥ ꯃꯇꯝ ꯈꯔꯒꯤ ꯑꯣꯏꯕꯥ ꯑꯦꯀꯖꯤꯕꯤꯁꯟ ꯕꯨꯊꯁꯤꯡꯒꯨꯝꯕꯥ ꯑꯔꯨꯝꯕꯥ ꯍꯟꯊꯍꯅꯕꯥ ꯃꯊꯧ ꯇꯥꯕꯥ ꯑꯦꯞꯂꯤꯀꯦꯁꯅꯁꯤꯡꯒꯤꯗꯃꯛꯇꯥ ꯆꯨꯝꯃꯤ꯫

ꯁꯥꯏꯟꯇꯤꯐꯤꯛ ꯄ꯭ꯔꯣꯁꯦꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯃꯑꯣꯡ ꯆꯨꯝꯅꯥ ꯃꯦꯟꯇꯦꯅꯦꯟꯁꯀꯤ ꯈꯨꯠꯊꯥꯡꯗꯥ, ꯄꯥꯎꯂꯣꯅꯤꯌꯥ ꯎꯗ ꯄꯦꯅꯦꯂꯁꯤꯡꯅꯥ ꯇꯣꯉꯥꯟ ꯇꯣꯉꯥꯅꯕꯥ ꯐꯉ꯭ꯀꯁ꯭ꯅꯦꯂꯒꯤ ꯃꯊꯧ ꯇꯥꯕꯁꯤꯡ ꯑꯗꯨ ꯐꯪꯍꯟꯗꯨꯅꯥ ꯃꯈꯣꯌꯒꯤ ꯃꯍꯧꯁꯥꯒꯤ ꯐꯖꯕꯥ ꯑꯗꯨ ꯊꯃꯖꯤꯅꯕꯥ ꯉꯝꯃꯤ, ꯃꯁꯤꯅꯥ ꯃꯈꯣꯌꯕꯨ ꯁꯦꯟꯃꯤꯠꯂꯣꯟ ꯑꯃꯁꯨꯡ ꯊꯕꯛ ꯊꯧꯔꯃꯁꯤꯡ ꯄꯨꯅꯁꯤꯟꯅꯗꯨꯅꯥ ꯑꯋꯥꯡꯕꯥ-ꯀ꯭ꯕꯥꯂꯤꯇꯤꯒꯤ ꯃꯆꯥꯛ ꯑꯃꯥ ꯑꯣꯏꯍꯜꯂꯤ꯫