꯳꯰ꯃꯤꯂꯤ ꯄꯤꯉ꯭ꯛ ꯕ꯭ꯂꯨ ꯑꯦꯝꯕꯔ ꯒ꯭ꯂꯥꯁ ꯗ꯭ꯔꯣꯄꯥꯔ ꯕꯣꯇꯜ ꯳꯰ꯃꯤꯂꯤ ꯒ꯭ꯂꯥꯁ ꯁꯦꯔꯥꯝ ꯗ꯭ꯔꯣꯄꯥꯔ ꯕꯣꯇꯜ ꯇꯉꯥꯏꯐꯗꯕꯥ ꯑꯣꯏꯜ ꯗ꯭ꯔꯣꯄꯔ ꯕꯣꯇꯜ

ꯑꯩꯈꯣꯌꯒꯤ ꯳꯰ꯃꯤ.ꯂꯤ.ꯒꯤ ꯄꯤꯉ꯭ꯛ ꯕ꯭ꯂꯨ ꯑꯦꯝꯕꯔ ꯒ꯭ꯂꯥꯁ ꯗ꯭ꯔꯣꯄꯔ ꯕꯣꯇꯜ ꯑꯁꯤ ꯑꯗꯣꯃꯒꯤ ꯇꯉꯥꯏ ꯐꯗꯕꯥ ꯊꯛꯅꯕꯁꯤꯡ, ꯁꯦꯔꯥꯃꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯥ ꯐꯖꯕꯒꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯊꯝꯅꯕꯥ ꯑꯃꯁꯨꯡ ꯄꯤꯊꯣꯛꯅꯕꯥ ꯃꯄꯨꯡ ꯐꯥꯕꯥ ꯁꯣꯂꯨꯁꯟ ꯑꯃꯅꯤ꯫ ꯄꯤꯉ꯭ꯛ, ꯕ꯭ꯂꯨ, ꯑꯃꯁꯨꯡ ꯑꯦꯝꯕꯔ ꯃꯆꯨ ꯑꯁꯤꯅꯥ ꯏꯂꯤꯖꯦꯟꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯥꯏꯂꯒꯤ ꯇꯆ ꯑꯃꯥ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯑꯗꯨꯒꯥ ꯒ꯭ꯂꯥꯁꯀꯤ ꯃꯆꯥꯛ ꯑꯁꯤꯅꯥ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯑꯁꯤ ꯁꯣꯏꯗꯅꯥ ꯑꯃꯁꯨꯡ ꯌꯥꯝꯅꯥ ꯐꯖꯅꯥ ꯉꯥꯛꯇꯨꯅꯥ ꯊꯝꯕꯥ ꯉꯃꯍꯜꯂꯤ꯫ ꯅꯨꯡꯒꯤ ꯑꯣꯏꯕꯥ ꯅꯨꯡꯒꯤ ꯑꯣꯏꯕꯥ ꯁ꯭ꯛꯔꯨ ꯑꯃꯁꯨꯡ ꯐ꯭ꯂꯦꯠ ꯁꯣꯜꯗꯔ ꯗꯤꯖꯥꯏꯟ ꯑꯁꯤꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯗꯥ ꯂꯥꯌꯍꯜꯂꯤ ꯑꯃꯁꯨꯡ ꯑꯃꯨꯛ ꯍꯟꯅꯥ ꯁꯦꯃꯖꯤꯜꯂꯤ꯫

ꯐꯪꯐꯝ ꯊꯣꯀꯄꯥ:

ꯃꯁꯤꯡ:



ꯏꯅꯛꯕꯥꯏꯔ ꯇꯧꯕꯥ ꯕꯥꯁ꯭ꯀꯦꯠꯇꯥ ꯍꯥꯄꯆꯤꯜꯂꯨ .

ꯄꯣꯠꯊꯣꯛ ꯑꯁꯤꯒꯤ ꯃꯇꯥꯡꯗꯥ ꯃꯌꯦꯛ ꯁꯦꯡꯅꯥ ꯇꯥꯀꯄꯥ

ꯄ꯭ꯔꯗꯛꯇ ꯊꯨꯅꯥ ꯋꯥꯔꯣꯜ ꯄꯤꯕꯥ

ꯑꯩꯈꯣꯌꯒꯤ ꯳꯰ꯃꯤ.ꯂꯤ.ꯒꯤ ꯄꯤꯉ꯭ꯛ ꯕ꯭ꯂꯨ ꯑꯦꯝꯕꯔ ꯒ꯭ꯂꯥꯁ ꯗ꯭ꯔꯣꯄꯔ ꯕꯣꯇꯜ ꯑꯁꯤ ꯑꯗꯣꯃꯒꯤ ꯇꯉꯥꯏ ꯐꯗꯕꯥ ꯊꯛꯅꯕꯁꯤꯡ, ꯁꯦꯔꯥꯃꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯥ ꯐꯖꯕꯒꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯊꯝꯅꯕꯥ ꯑꯃꯁꯨꯡ ꯄꯤꯊꯣꯛꯅꯕꯥ ꯃꯄꯨꯡ ꯐꯥꯕꯥ ꯁꯣꯂꯨꯁꯟ ꯑꯃꯅꯤ꯫ ꯄꯤꯉ꯭ꯛ, ꯕ꯭ꯂꯨ, ꯑꯃꯁꯨꯡ ꯑꯦꯝꯕꯔ ꯃꯆꯨ ꯑꯁꯤꯅꯥ ꯏꯂꯤꯖꯦꯟꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯥꯏꯂꯒꯤ ꯇꯆ ꯑꯃꯥ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯑꯗꯨꯒꯥ ꯒ꯭ꯂꯥꯁꯀꯤ ꯃꯆꯥꯛ ꯑꯁꯤꯅꯥ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯑꯁꯤ ꯁꯣꯏꯗꯅꯥ ꯑꯃꯁꯨꯡ ꯌꯥꯝꯅꯥ ꯐꯖꯅꯥ ꯉꯥꯛꯇꯨꯅꯥ ꯊꯝꯕꯥ ꯉꯃꯍꯜꯂꯤ꯫ ꯅꯨꯡꯒꯤ ꯑꯣꯏꯕꯥ ꯅꯨꯡꯒꯤ ꯑꯣꯏꯕꯥ ꯁ꯭ꯛꯔꯨ ꯑꯃꯁꯨꯡ ꯐ꯭ꯂꯦꯠ ꯁꯣꯜꯗꯔ ꯗꯤꯖꯥꯏꯟ ꯑꯁꯤꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯗꯥ ꯂꯥꯌꯍꯜꯂꯤ ꯑꯃꯁꯨꯡ ꯑꯃꯨꯛ ꯍꯟꯅꯥ ꯁꯦꯃꯖꯤꯜꯂꯤ꯫

ꯄꯣꯠꯊꯣꯛ ꯑꯁꯤꯒꯤ ꯃꯇꯥꯡꯗꯥ ꯃꯌꯦꯛ ꯁꯦꯡꯅꯥ ꯇꯥꯀꯄꯥ

ꯑꯩꯈꯣꯌꯒꯤ ꯳꯰ꯃꯤꯂꯤ ꯄꯤꯉ꯭ꯛ ꯕ꯭ꯂꯨ ꯑꯦꯝꯕꯔ ꯒ꯭ꯂꯥꯁ ꯗ꯭ꯔꯣꯄꯔ ꯕꯣꯇꯜ ꯑꯁꯤ ꯑꯗꯣꯃꯒꯤ ꯐꯖꯕꯒꯤ ꯄꯣꯠꯊꯣꯛ ꯊꯝꯕꯥ ꯑꯃꯁꯨꯡ ꯗꯤꯁꯄꯦꯟꯁꯤꯡꯒꯤ ꯃꯊꯧ ꯇꯥꯕꯁꯤꯡ ꯄꯨꯝꯅꯃꯛ ꯐꯪꯍꯟꯅꯕꯥ ꯁꯦꯃꯈꯤꯕꯅꯤ꯫ ꯕꯣꯇꯜ ꯑꯁꯤ ꯑꯋꯥꯡꯕꯥ ꯊꯥꯛꯀꯤ ꯒ꯭ꯂꯥꯁ ꯃꯦꯇꯔꯤꯑꯦꯂꯅꯥ ꯁꯦꯝꯕꯅꯤ ꯃꯗꯨꯗꯤ ꯃꯁꯤ ꯇꯦꯛꯇ ꯀꯥꯌꯗꯕꯥ, ꯄꯣꯠꯁꯛ ꯌꯥꯑꯣꯗꯕꯥ, ꯑꯃꯁꯨꯡ ꯇꯉꯥꯏ ꯐꯗꯕꯥ ꯊꯛꯅꯕꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯥ ꯐꯖꯔꯕꯥ ꯄꯣꯠꯊꯣꯀꯁꯤꯡꯒꯥ ꯂꯣꯌꯅꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯗꯥ ꯁꯥꯐꯕꯥ ꯑꯣꯏ꯫ ꯄꯤꯉ꯭ꯛ, ꯕ꯭ꯂꯨ ꯑꯃꯁꯨꯡ ꯑꯦꯝꯕꯔ ꯃꯆꯨꯁꯤꯡ ꯑꯁꯤꯅꯥ ꯏꯂꯤꯖꯦꯟꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯥꯏꯂꯒꯤ ꯇꯆ ꯑꯃꯥ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯃꯁꯤꯅꯥ ꯍꯥꯏ-ꯑꯦꯟꯗ ꯀꯁꯃꯦꯇꯤꯛ ꯕ꯭ꯔꯥꯟꯗꯁꯤꯡꯒꯤꯗꯃꯛꯇꯥ ꯃꯄꯨꯡ ꯐꯥꯅꯥ ꯁꯦꯝ ꯁꯥꯔꯤ꯫

ꯁ꯭ꯃꯨꯗ ꯏꯅꯔꯖꯤ ꯁ꯭ꯛꯔꯨ ꯑꯃꯁꯨꯡ ꯐ꯭ꯂꯦꯠ ꯁꯣꯜꯗꯔ ꯗꯤꯖꯥꯏꯟ ꯑꯁꯤꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯥ ꯑꯃꯁꯨꯡ ꯑꯃꯨꯛ ꯍꯟꯅꯥ ꯁꯦꯃꯖꯤꯅꯕꯥ ꯌꯥꯍꯜꯂꯤ, ꯃꯁꯤꯅꯥ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯑꯗꯨ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇꯥ ꯐ꯭ꯔꯦꯁ ꯑꯣꯏ ꯑꯃꯁꯨꯡ ꯁꯤꯖꯤꯟꯅꯅꯕꯥ ꯁꯦꯝ ꯁꯥꯗꯨꯅꯥ ꯂꯩ꯫ ꯗ꯭ꯔꯣꯄꯔ ꯀꯦꯞ ꯑꯁꯤꯅꯥ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡꯒꯤ ꯑꯀꯛꯅꯕꯥ ꯑꯃꯁꯨꯡ ꯀꯟꯠꯔꯣꯜ ꯇꯧꯔꯕꯥ ꯗꯤꯁ꯭ꯄꯦꯟꯁꯤꯡ ꯑꯃꯥ ꯄꯤꯔꯤ, ꯃꯁꯤꯅꯥ ꯅꯍꯥꯛꯀꯤ ꯗꯔꯀꯥꯔ ꯑꯣꯏꯕꯁꯤꯡꯒꯤꯗꯃꯛ ꯑꯆꯨꯝꯕꯥ ꯁꯦꯅꯐꯝ ꯑꯗꯨ ꯈꯛꯇꯃꯛ ꯁꯤꯖꯤꯟꯅꯔꯤ꯫

ꯑꯩꯈꯣꯌꯒꯤ ꯳꯰ꯑꯦꯝ.ꯑꯦꯜ.ꯒꯤ ꯄꯤꯉ꯭ꯛ ꯕ꯭ꯂꯨ ꯑꯦꯝꯕꯔ ꯒ꯭ꯂꯥꯁ ꯗ꯭ꯔꯣꯄꯔ ꯕꯣꯇꯜ ꯑꯁꯤ ꯃꯈꯣꯌꯒꯤ ꯇꯉꯥꯏ ꯐꯗꯕꯥ ꯊꯛꯅꯕꯁꯤꯡ, ꯁꯦꯔꯥꯃꯁꯤꯡ, ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯥ ꯐꯖꯕꯒꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯊꯝꯕꯥ ꯄꯥꯝꯕꯥ ꯃꯤꯑꯣꯏ ꯈꯨꯗꯤꯡꯃꯛꯀꯤꯗꯃꯛ ꯃꯄꯨꯡ ꯐꯥꯅꯥ ꯁꯦꯝ ꯁꯥꯕꯅꯤ, ꯃꯁꯤꯗꯥ ꯑꯁꯣꯏ-ꯑꯉꯥꯝ ꯌꯥꯑꯣꯗꯕꯥ, ꯏꯂꯤꯖꯦꯟꯇ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯥꯏꯂꯤꯁ ꯑꯣꯏꯕꯥ ꯃꯑꯣꯡꯗꯥ꯫

ꯄꯣꯠꯊꯣꯛꯀꯤ ꯃꯑꯣꯡ ꯃꯇꯧ

1. ꯑꯋꯥꯡꯕꯥ ꯊꯥꯛꯀꯤ ꯃꯆꯥꯀꯁꯤꯡ: ꯑꯩꯈꯣꯌꯒꯤ ꯕꯣꯇꯜ ꯑꯁꯤ ꯑꯋꯥꯡꯕꯥ ꯊꯥꯛꯀꯤ ꯒ꯭ꯂꯥꯁ ꯃꯆꯥꯀꯁꯤꯡꯅꯥ ꯁꯦꯝꯕꯅꯤ ꯃꯗꯨꯗꯤ ꯃꯁꯤ ꯇꯦꯛꯇ ꯀꯥꯌꯗꯕꯥ, ꯄꯣꯠꯁꯛ ꯌꯥꯑꯣꯗꯕꯥ, ꯑꯃꯁꯨꯡ ꯇꯉꯥꯏ ꯐꯗꯕꯥ ꯊꯛꯅꯕꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯥ ꯐꯖꯕꯒꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡꯒꯥ ꯂꯣꯌꯅꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯗꯥ ꯁꯥꯐꯕꯥ ꯑꯣꯏ꯫

2. ꯄꯤꯉ꯭ꯛ, ꯕ꯭ꯂꯨ, ꯑꯃꯁꯨꯡ ꯑꯦꯝꯕꯔ ꯃꯆꯨ: ꯄꯤꯉ꯭ꯛ, ꯕ꯭ꯂꯨ, ꯑꯃꯁꯨꯡ ꯑꯦꯝꯕꯔ ꯃꯆꯨꯁꯤꯡꯅꯥ ꯏꯂꯤꯖꯦꯟꯁ ꯑꯃꯁꯨꯡ ꯁ꯭ꯇꯥꯏꯂꯒꯤ ꯇꯆ ꯑꯃꯥ ꯍꯥꯄꯆꯤꯜꯂꯤ, ꯃꯁꯤꯅꯥ ꯍꯥꯏ-ꯑꯦꯟꯗ ꯀꯁꯃꯦꯇꯤꯛ ꯕ꯭ꯔꯥꯟꯗꯁꯤꯡꯒꯤꯗꯃꯛꯇꯥ ꯃꯄꯨꯡ ꯐꯥꯅꯥ ꯁꯦꯝ ꯁꯥꯔꯤ꯫

3. ꯁ꯭ꯃꯨꯗ ꯏꯅꯔꯖꯤ ꯁ꯭ꯛꯔꯨ: ꯁ꯭ꯃꯨꯗ ꯏꯅꯔꯖꯤ ꯁ꯭ꯛꯔꯨ ꯑꯁꯤꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯗꯥ ꯂꯥꯌꯍꯜꯂꯤ ꯑꯃꯁꯨꯡ ꯔꯤꯐꯤꯜ ꯇꯧꯏ꯫

4. ꯐ꯭ꯂꯦꯠ ꯁꯣꯜꯗꯔ ꯗꯤꯖꯥꯏꯟ: ꯐ꯭ꯂꯦꯠ ꯁꯣꯜꯗꯔ ꯗꯤꯖꯥꯏꯟ ꯑꯁꯤꯅꯥ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡ ꯑꯗꯨ ꯃꯇꯝ ꯄꯨꯝꯅꯃꯛꯇꯥ ꯐ꯭ꯔꯦꯁ ꯑꯣꯏꯕꯥ ꯑꯃꯁꯨꯡ ꯁꯤꯖꯤꯟꯅꯅꯕꯥ ꯁꯦꯝ-ꯁꯥꯕꯥ ꯉꯃꯍꯜꯂꯤ꯫

5. ꯗ꯭ꯔꯣꯄꯔ ꯀꯦꯞ: ꯗ꯭ꯔꯣꯄꯔ ꯀꯦꯞ ꯑꯁꯤꯅꯥ ꯅꯍꯥꯛꯀꯤ ꯄꯣꯠꯊꯣꯀꯁꯤꯡꯒꯤ ꯑꯀꯛꯅꯕꯥ ꯑꯃꯁꯨꯡ ꯀꯟꯠꯔꯣꯜ ꯇꯧꯔꯕꯥ ꯗꯤꯁꯄꯦꯟꯁꯤꯡ ꯑꯃꯥ ꯄꯤꯔꯤ꯫

ꯁ꯭ꯄꯦꯁꯤꯐꯤꯀꯦꯁꯅꯁꯤꯡ ꯑꯁꯤ .

ꯀꯦꯄꯥꯁꯤꯇꯤ: ꯳꯰ꯃꯤ.ꯂꯤ.

ꯃꯆꯥꯛ: ꯑꯋꯥꯡꯕꯥ ꯊꯥꯛꯀꯤ ꯒ꯭ꯂꯥꯁꯀꯤ ꯃꯆꯥꯛ

ꯃꯆꯨ: ꯒꯣꯂꯥꯄꯤ, ꯅꯤꯜ, ꯑꯦꯝꯕꯔ

ꯗꯤꯖꯥꯏꯟ: ꯁ꯭ꯃꯨꯗ ꯏꯅꯔꯖꯤ ꯁ꯭ꯛꯔꯨ, ꯐ꯭ꯂꯦꯠ ꯁꯣꯜꯗꯔ

ꯄ꯭ꯔꯤꯟꯇꯤꯡ: ꯄꯦꯟꯇꯤꯡ ꯇꯧꯕꯥ

ꯑꯦꯝ.ꯑꯣ.ꯀ꯭ꯌꯨ.: ꯱꯰꯰꯰ꯄꯤ.ꯁꯤ.

ꯄꯦꯀꯦꯖꯤꯡ: ꯁ꯭ꯇꯦꯟꯗꯔꯗ ꯑꯦꯛꯁꯄꯣꯔꯠ ꯀꯥꯔꯇꯟ ꯅꯠꯠꯔꯒꯥ ꯀꯁ꯭ꯇꯃꯁ ꯑꯣꯏꯕꯥ

ꯄꯦꯃꯦꯟꯇ: 30%-50% T/T ꯄ꯭ꯔꯤꯄꯦꯏꯗ, ꯗꯦꯂꯤꯚꯔꯤꯒꯤ ꯃꯃꯥꯡꯗꯥ ꯕꯦꯂꯦꯟꯁ ꯑꯗꯨ