ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯑꯦꯅꯤꯂꯦꯗ ꯁ꯭ꯇꯦꯅꯂꯦꯁ ꯁ꯭ꯇꯤꯜ ꯇꯨꯕ ꯑꯁꯤ ꯍꯤꯠ ꯑꯦꯛꯁꯆꯦꯟꯖꯔꯁꯤꯡ, ꯕꯣꯏꯂꯔꯁꯤꯡ, ꯀꯟꯗꯦꯟꯁꯔꯁꯤꯡ, ꯀꯨꯂꯔꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯍꯤꯇꯔꯁꯤꯡꯗꯥ ꯄꯥꯛ-ꯁꯟꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯥ ꯌꯥꯏ꯫
ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯑꯦꯅꯤꯂꯤꯡꯒꯤ ꯋꯥꯍꯟꯊꯣꯛ ꯱.
ꯃꯉꯥꯜ ꯌꯥꯑꯣꯕꯥ ꯑꯦꯅꯤꯂꯤꯡ (ꯕꯤ.ꯑꯦ.) ꯍꯥꯌꯕꯁꯤ ꯀ꯭ꯂꯣꯖ ꯇꯧꯔꯕꯥ ꯐꯔꯅꯤꯆꯔ ꯑꯃꯗꯥ ꯂꯩꯕꯥ ꯁ꯭ꯇꯦꯅꯂꯦꯁ ꯁ꯭ꯇꯤꯂꯒꯤ ꯃꯆꯥꯛ ꯑꯗꯨꯕꯨ, ꯏꯅꯔꯠ ꯒ꯭ꯌꯥꯁꯀꯤ ꯍꯟꯊꯔꯀꯄꯥ ꯑꯦꯇꯃꯣꯁ꯭ꯐꯤꯌꯔ ꯑꯃꯗꯥ ꯍꯤꯠ ꯇꯧꯕꯥ, ꯑꯆꯝꯕꯥ ꯍꯥꯏꯗ꯭ꯔꯣꯖꯦꯟ, ꯏꯟꯗꯛꯁꯟ ꯀꯣꯏꯂꯁꯤꯡꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯥ, ꯌꯥꯝꯅꯥ ꯊꯨꯅꯥ ꯏꯟꯗꯛꯁꯟ ꯍꯤꯠ ꯇꯧꯕꯥ, ꯑꯃꯁꯨꯡ ꯃꯗꯨꯒꯤ ꯃꯇꯨꯡꯗꯥ ꯏꯁꯤꯡꯅꯥ ꯀꯨꯄꯁꯤꯜꯂꯕꯥ ꯇꯅꯦꯂꯒꯤ ꯈꯨꯠꯊꯥꯡꯗꯥ ꯆꯥꯎꯔꯥꯛꯅꯥ ꯗꯤꯒ꯭ꯔꯤ ꯁꯦꯂꯁꯤꯌꯁ 100ꯗꯥ ꯊꯨꯅꯥ ꯊꯨꯄꯆꯤꯜꯂꯕꯥ, ꯁ꯭ꯇꯦꯅꯂꯦꯁ ꯁ꯭ꯇꯤꯂꯒꯤ ꯃꯄꯥꯅꯒꯤ ꯃꯐꯝ ꯑꯗꯨ ꯉꯥꯀꯊꯣꯛꯅꯕꯥ ꯂꯦꯌꯔ ꯑꯃꯥ ꯂꯩ꯫ ꯄ꯭ꯔꯣꯇꯦꯛꯇꯤꯚ ꯂꯦꯌꯥꯔ ꯑꯗꯨꯅꯥ ꯀꯣꯔꯣꯁꯤꯟ ꯑꯃꯁꯨꯡ ꯏꯔꯣꯏꯁꯤꯟ ꯂꯥꯀꯁꯤꯅꯕꯥ ꯉꯝꯃꯤ꯫
ꯃꯍꯧꯁꯥꯅꯥ ꯍꯥꯌꯔꯕꯗꯥ, ꯁ꯭ꯇꯤꯜ ꯄꯥꯏꯄꯀꯤ ꯃꯊꯛꯇꯥ ꯍꯦꯟꯅꯥ ꯂꯨꯝꯅꯥ ꯑꯃꯁꯨꯡ ꯃꯉꯥꯜ ꯌꯥꯝꯅꯥ ꯊꯣꯀꯏ꯫ ꯃꯍꯧꯁꯥꯅꯥ, ꯃꯁꯤꯒꯤ ꯊꯧꯑꯣꯡ ꯑꯁꯤ ꯁꯤꯉ꯭ꯒꯜ-ꯇꯨꯕ ꯑꯣꯅꯂꯥꯏꯟ ꯕ꯭ꯔꯥꯏꯠ ꯑꯦꯅꯤꯂꯤꯡ ꯏꯛꯌꯨꯏꯄꯃꯦꯟꯇꯅꯥ ꯔꯤꯑꯦꯂꯥꯏꯖ ꯇꯧꯏ꯫ ꯇ꯭ꯔꯦꯗꯤꯁ꯭ꯅꯦꯜ ꯕꯦꯜꯇ ꯃꯐꯜ ꯐꯔꯅꯤꯆꯔ ꯑꯁꯤ ꯄ꯭ꯔꯤꯍꯤꯠ ꯇꯧꯕꯥ ꯃꯊꯧ ꯇꯥꯕꯇꯥ ꯅꯠꯇꯅꯥ, ꯃꯁꯤꯅꯥ ꯑꯆꯧꯕꯥ ꯑꯦꯅꯔꯖꯤ ꯀꯟꯖꯨꯝ ꯇꯧꯕꯥ ꯉꯃꯍꯜꯂꯤ; ꯃꯁꯤꯗꯥ ꯑꯦꯌꯔꯇꯥꯏꯇꯅꯦꯁꯁꯨ ꯐꯠꯇꯕꯥ ꯑꯣꯏ, ꯃꯗꯨꯅꯥ ꯄꯥꯏꯞ ꯑꯗꯨ ꯑꯦꯅꯤꯂꯤꯡ ꯇꯧꯔꯕꯥ ꯃꯇꯨꯡꯗꯥ ꯕ꯭ꯂꯦꯛ ꯑꯣꯏꯍꯜꯂꯤ ꯑꯃꯁꯨꯡ ꯃꯗꯨ ꯄꯤꯀꯊꯕꯥ ꯃꯊꯧ ꯇꯥꯏ꯫
ꯍ꯭ꯌꯥꯉ꯭ꯒꯥꯑꯣ ꯇꯦꯛ (ꯁꯦꯀꯣ ꯃꯦꯁꯤꯅꯔꯤ) ’ ꯒꯤ ꯏꯟꯇꯦꯂꯤꯖꯦꯟꯇ ꯏꯅꯔꯖꯤ-ꯁꯦꯚꯤꯡ ꯑꯣꯅꯂꯥꯏꯟ ꯕ꯭ꯔꯥꯏꯠ ꯏꯟꯗꯛꯁꯟ ꯑꯦꯅꯤꯂꯤꯡ ꯏꯛꯕꯤꯄꯃꯦꯟꯇꯁꯤꯡ ꯇ꯭ꯔꯦꯗꯤꯁꯅꯦꯜ ꯃꯐꯜ ꯐꯔꯅꯤꯆꯔꯒꯤ ꯑꯋꯥꯠꯄꯁꯤꯡ ꯑꯁꯤ ꯃꯄꯨꯡ ꯐꯥꯅꯥ ꯀꯣꯀꯍꯜꯂꯤ꯫ ꯃꯁꯤꯗꯥ ꯅꯠꯇꯅꯥ, ꯃꯔꯝ ꯆꯥꯕꯥ ꯗꯤꯖꯥꯏꯟ ꯑꯁꯤꯅꯥ ꯃꯔꯝ ꯑꯣꯏꯗꯨꯅꯥ ꯍꯥꯌꯗ꯭ꯔꯣꯖꯦꯟ ꯑꯃꯨꯛ ꯍꯟꯅꯥ ꯁꯤꯖꯤꯟꯅꯕꯒꯤ ꯃꯊꯧ ꯇꯥꯗꯦ, ꯑꯃꯁꯨꯡ ꯐ꯭ꯂꯣ ꯔꯦꯠ ꯑꯁꯤ ꯑꯄꯤꯀꯄꯥ, ꯃꯤꯅꯤꯠ ꯑꯃꯗꯥ ꯂꯤꯇꯔ ꯈꯔꯈꯛꯇꯃꯛ ꯂꯩ꯫ ꯑꯃꯁꯨꯡ ꯍꯥꯌꯗ꯭ꯔꯣꯖꯦꯟ ꯑꯁꯤ ꯑꯀꯣꯌꯕꯗꯥ ꯂꯩꯕꯥ ꯑꯀꯣꯌꯔꯣꯟ ꯑꯃꯁꯨꯡ ꯈꯨꯗꯣꯡꯊꯤꯅꯤꯉꯥꯏ ꯑꯣꯏꯕꯥ ꯑꯦꯛꯁꯤꯗꯦꯟꯇꯁꯤꯡꯗꯥ ꯁꯟꯗꯣꯀꯄꯥ ꯊꯤꯡꯅꯕꯥ ꯑꯈꯟꯅꯕꯥ ꯑꯦꯛꯁꯣꯁ ꯒ꯭ꯌꯥꯁ ꯀꯂꯦꯛꯁꯟ ꯑꯃꯁꯨꯡ ꯕꯔꯅꯔ ꯑꯃꯥ ꯂꯩ꯫
ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯑꯦꯅꯤꯂꯤꯡꯒꯤ ꯊꯧꯑꯣꯡꯗꯥ, ꯐꯦꯛꯇꯔ ꯈꯔꯗꯤ ꯁ꯭ꯇꯤꯜ ꯄꯥꯏꯄꯀꯤ ꯃꯒꯨꯅꯒꯤꯗꯃꯛꯇꯥ ꯌꯥꯝꯅꯥ ꯃꯔꯨꯑꯣꯏ꯫ ꯀꯔꯤꯒꯨꯝꯕꯥ ꯃꯉꯥꯜ ꯌꯥꯝꯅꯥ ꯇꯥꯕꯥ ꯑꯦꯅꯤꯂꯤꯡ ꯄ꯭ꯔꯣꯁꯦꯁ ꯑꯗꯨ ꯑꯁꯣꯌꯕꯥ ꯂꯩꯔꯕꯗꯤ, ꯃꯗꯨ ꯆꯦꯟꯊꯈꯤꯒꯅꯤ ꯑꯃꯁꯨꯡ ꯑꯣꯏꯊꯣꯀꯄꯥ ꯌꯥꯕꯥ ꯀꯣꯔꯣꯁꯤꯟ ꯑꯃꯥ ꯊꯣꯀꯍꯜꯂꯛꯀꯅꯤ꯫ ꯐ꯭ꯂꯦꯛꯁꯤꯕꯜ ꯇꯤꯎꯕ ꯑꯁꯤ ꯃꯍꯧꯁꯥꯅꯥ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯑꯦꯅꯤꯂꯦꯇꯦꯗ ꯁ꯭ꯇꯦꯠ ꯑꯃꯗꯥ ꯂꯩ꯫
ꯃꯉꯥꯜ ꯌꯥꯑꯣꯕꯥ ꯑꯦꯅꯤꯂꯤꯡꯒꯤ ꯃꯃꯥꯡꯗꯥ ꯲.
ꯄꯥꯏꯄꯀꯤ ꯃꯊꯛꯇꯥ ꯁꯦꯡꯅꯥ ꯂꯩꯒꯗꯕꯅꯤ, ꯑꯃꯁꯨꯡ ꯑꯇꯣꯞꯄꯥ ꯃꯄꯥꯟ ꯂꯩꯕꯥꯛꯀꯤ ꯄꯣꯠꯁꯛ ꯅꯠꯠꯔꯒꯥ ꯑꯀꯥꯌꯕꯥ ꯑꯃꯠꯇꯥ ꯂꯩꯔꯣꯏꯗꯕꯅꯤ꯫ ꯄꯥꯏꯄꯀꯤ ꯃꯊꯛꯇꯥ ꯂꯩꯕꯥ ꯄꯣꯠꯁꯛ ꯑꯃꯍꯦꯛꯇꯅꯥ ꯄ꯭ꯔꯣꯁꯦꯁꯤꯡ ꯇꯧꯕꯥ ꯃꯇꯃꯗꯥ ꯄꯥꯏꯄꯀꯤ ꯃꯊꯛꯇꯥ ꯂꯩꯕꯥ ꯃꯐꯝ ꯑꯗꯨꯗꯥ ꯑꯃꯥꯡ-ꯑꯇꯥ ꯊꯣꯀꯍꯅꯒꯅꯤ꯫
ꯏꯅꯔꯠ ꯒ꯭ꯌꯥꯁ ꯍꯥꯄꯆꯤꯅꯕꯥ ꯳.
ꯑꯦꯅꯤꯂꯤꯡ ꯑꯦꯇꯃꯣꯁ꯭ꯐꯤꯌꯔ ꯑꯁꯤ ꯑꯣꯛꯁꯤꯖꯦꯟ ꯐ꯭ꯔꯤ ꯑꯣꯏꯒꯗꯕꯅꯤ, ꯃꯆꯥꯛ ꯑꯗꯨ ꯑꯥꯏꯁꯣꯂꯦꯠ ꯇꯧꯒꯗꯕꯅꯤ ꯑꯃꯁꯨꯡ ꯚꯦꯛꯌꯨꯝ ꯀꯟꯗꯤꯁꯟ ꯑꯃꯥ ꯁꯦꯃꯒꯗꯕꯅꯤ꯫ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯏꯐꯦꯛꯇ ꯑꯃꯥ ꯐꯪꯅꯕꯒꯤꯗꯃꯛ ꯒ꯭ꯌꯥꯁ, ꯑꯔꯗꯤꯅꯥꯔꯤ ꯗ꯭ꯔꯥꯏ ꯍꯥꯏꯗ꯭ꯔꯣꯖꯦꯟ ꯅꯠꯠꯔꯒꯥ ꯑꯥꯔꯒꯣꯟ ꯑꯃꯥ ꯍꯥꯄꯆꯤꯜꯂꯨ꯫
꯴.ꯑꯦꯅꯤꯂꯤꯡ ꯇꯦꯝꯄꯦꯔꯦꯆꯔ ꯴.
ꯑꯦꯅꯤꯂꯤꯡ ꯇꯦꯝꯄꯦꯔꯦꯆꯔ ꯑꯗꯨ ꯇꯣꯉꯥꯟ-ꯇꯣꯉꯥꯅꯕꯥ ꯁ꯭ꯇꯦꯅꯂꯦꯁ ꯁ꯭ꯇꯤꯂꯒꯤ ꯒ꯭ꯔꯦꯗꯁꯤꯡꯒꯤ ꯃꯇꯨꯡꯏꯟꯅꯥ ꯂꯦꯄꯊꯣꯛꯀꯗꯕꯅꯤ꯫ ꯃꯍꯧꯁꯥꯅꯥ, ꯑꯣꯁ꯭ꯇꯦꯅꯤꯇꯤꯛ ꯁ꯭ꯇꯤꯂꯒꯤ ꯑꯦꯅꯤꯂꯤꯡ ꯇꯦꯝꯄꯦꯔꯦꯆꯔ ꯑꯁꯤ ꯌꯥꯃꯗ꯭ꯔꯕꯗꯥ ꯗꯤꯒ꯭ꯔꯤ 1040 ꯑꯣꯏ, ꯑꯃꯁꯨꯡ ꯏꯃꯔꯖꯦꯟꯁꯤꯒꯤ ꯃꯇꯝ ꯑꯁꯤ ꯃꯔꯨꯑꯣꯏꯕꯥ ꯑꯣꯏꯗꯦ꯫ ꯍꯦꯟꯅꯥ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯃꯑꯣꯡ ꯑꯃꯥ ꯂꯩꯅꯕꯒꯤꯗꯃꯛ ꯍꯦꯟꯅꯥ ꯋꯥꯡꯕꯥ ꯇꯦꯝꯄꯦꯔꯦꯆꯔ ꯑꯃꯥ ꯃꯊꯧ ꯇꯥꯏ꯫ ꯍꯤꯇꯤꯡ ꯑꯗꯨ ꯌꯥꯔꯤꯕꯃꯈꯩ ꯊꯨꯅꯥ ꯌꯥꯡꯅꯥ ꯄꯥꯌꯈꯠꯀꯗꯕꯅꯤ, ꯇꯞꯅꯥ ꯇꯞꯅꯥ ꯍꯤꯇꯤꯡꯅꯥ ꯑꯣꯛꯁꯤꯖꯦꯟ ꯊꯣꯀꯍꯅꯒꯅꯤ꯫
ꯐꯦꯔꯤꯇꯤꯛ ꯁ꯭ꯇꯦꯅꯂꯦꯁ ꯁ꯭ꯇꯤꯜ ꯈꯔꯗꯤ ꯍꯦꯟꯅꯥ ꯅꯦꯝꯕꯥ ꯑꯦꯅꯤꯂꯤꯡ ꯇꯦꯝꯄꯦꯔꯦꯆꯔ ꯑꯃꯥ ꯃꯊꯧ ꯇꯥꯏ, ꯃꯈꯣꯌ ꯑꯗꯨꯗꯤ ꯇꯤ.ꯄꯤ.꯴꯳꯹ꯅꯤ, ꯃꯈꯣꯌ ꯑꯁꯤ ꯏꯐꯦꯛꯇꯤꯕ ꯑꯣꯏꯅꯥ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯑꯦꯅꯤꯂꯦꯠ ꯇꯧꯕꯥ ꯉꯃꯗꯦ, ꯑꯃꯁꯨꯡ ꯏꯁꯤꯡ ꯇꯨꯡꯁꯤꯅꯕꯥ ꯑꯁꯤꯅꯥ ꯑꯣꯛꯁꯤꯗꯦꯠ ꯁ꯭ꯀꯦꯂꯁꯤꯡ ꯁꯦꯃꯒꯅꯤ꯫
ꯃꯉꯥꯜ ꯌꯥꯝꯅꯥ ꯇꯥꯕꯥ ꯑꯦꯅꯤꯂꯤꯡ ꯇꯧꯔꯕꯥ ꯃꯇꯨꯡꯗꯥ, ꯁꯥꯏꯖ ꯑꯃꯁꯨꯡ ꯁ꯭ꯠꯔꯦꯠ ꯇꯧꯕꯒꯤ ꯑꯔꯣꯏꯕꯥ ꯈꯣꯡꯊꯥꯡ ꯑꯗꯨ ꯑꯦꯟꯇꯔ ꯇꯧ꯫ ꯁ꯭ꯇꯦꯅꯂꯦꯁ ꯁ꯭ꯇꯤꯜ ꯇꯨꯕꯀꯤ ꯃꯊꯛꯇꯥ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯃꯑꯣꯡ ꯑꯃꯥ ꯄꯤꯔꯤ, ꯑꯃꯁꯨꯡ ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ ꯑꯦꯅꯤꯂꯤꯡ ꯇꯨꯕ ꯑꯁꯤ ꯂꯧꯊꯣꯀꯄꯥ ꯃꯊꯧ ꯇꯥꯗꯦ꯫
꯵.ꯃꯉꯥꯜ ꯌꯥꯑꯣꯕꯥ ꯑꯦꯅꯤꯂꯤꯡꯒꯤ ꯄꯥꯟꯗꯝ ꯑꯃꯁꯨꯡ ꯀꯥꯟꯅꯕꯥ
(꯱) ꯊꯕꯛ ꯍꯥꯔꯗ ꯇꯧꯕꯥ ꯑꯃꯁꯨꯡ ꯌꯥꯝꯅꯥ ꯅꯨꯡꯉꯥꯏꯕꯥ ꯃꯦꯇꯥꯂꯣꯒ꯭ꯔꯥꯐꯤꯛ ꯁ꯭ꯠꯔꯀꯆꯔ ꯑꯃꯥ ꯐꯪꯍꯅꯕꯥ;
(2) ꯃꯌꯦꯛ ꯁꯦꯡꯕꯥ, ꯅꯟ-ꯑꯣꯛꯁꯤꯗꯦꯠ ꯑꯃꯁꯨꯡ ꯀꯣꯔꯣꯁꯤꯟ-ꯔꯦꯁꯤꯁ꯭ꯇꯦꯟꯇ ꯁꯔꯐꯦꯁ ꯑꯃꯥ ꯐꯪꯍꯅꯕꯥ;
(꯳) ꯃꯉꯥꯜ ꯌꯥꯑꯣꯕꯥ ꯂꯥꯌꯦꯡ ꯑꯁꯤꯅꯥ ꯔꯣꯂꯤꯡ ꯁꯔꯐꯦꯁ ꯑꯗꯨ ꯂꯦꯡꯗꯅꯥ ꯊꯝꯃꯤ, ꯑꯃꯁꯨꯡ ꯃꯉꯥꯜ ꯌꯥꯝꯅꯥ ꯊꯣꯀꯄꯥ ꯃꯐꯝ ꯑꯗꯨ ꯂꯥꯌꯦꯡꯕꯒꯤ ꯃꯇꯨꯡꯗꯥ ꯐꯪꯗꯕꯥ ꯌꯥꯏ꯫
