ꓧꓶꓽ ꓐꓲꓼ ꓾ ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓙꓲꓻ ꓖꓴ ꓙꓳˍ ꓟ

ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓙꓲꓻ ꓖꓴ ꓙꓳˍ ꓟ ꓐꓰ ꓟꓽ ꓙꓲꓻ ꓟ ꓚꓱꓹ ꓐꓴ

ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓠꓬ ꓢ ꓢ ꓡꓰꓽ ꓪꓴꓻ ꓟꓶ ꓓˍ ꓟ ꓥ ꓢꓲ ꓞꓳ ꓤ ꓮ ꓟꓬꓹ ꓜꓽ ꓗꓹ ꓛꓲꓽˍ ꓟ ꓜꓽ ꓫꓵꓽ ꓕꓲ ꓟ ꓥ ꓡꓳ= ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓗꓪ ꓢꓯꓼ ꓮ ꓟꓬꓹ ꓙꓳˍ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓢꓯꓼ ꓪꓽ ꓠꓬꓲ ꓡ ꓝꓲˍ ꓡꓳ= ꓚꓵꓺ ꓚꓵꓺ ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓘꓴꓽ ꓗꓪ ꓠꓬ ꓞꓳ ꓤ ꓔꓯ ꓙꓲꓻ ꓓꓴ ꓖꓶꓽˍ ꓟ ꓬꓲꓻ ꓙꓬ ꓢꓯꓼ꓾ ꓗ-ꓢꓲ ꓢꓯꓼ꓾ ꓧꓪꓽ ꓢꓯꓼ꓾ ꓬꓲ ꓞꓶꓻ ꓢꓯꓼ ꓐꓴ ꓙꓳˍ ꓟ ꓥ ꓡꓳ= ꓝꓮꓲ ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓕꓲ ꓢꓶꓽ ꓡꓱꓸꓼ ꓗꓪ ꓙꓲꓻ ꓖꓴ ꓙꓳˍ ꓟ ꓢꓯꓼ ꓮ ꓟꓬꓹ ꓙꓳˍ ꓟ ꓕꓲ ꓔꓳꓸ ꓠꓬ ꓬꓲ ꓗꓴꓹ ꓙꓲꓻ ꓠꓯꓸ ꓘꓪ ꓗꓪ ꓥ ꓡꓳ= ꓖꓳ ꓡꓱ ꓠꓬꓲ ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓬꓲ ꓗꓴꓹ ꓙꓲꓻ ꓒꓬ ꓦ ꓕꓯ ꓬꓲ ꓗꓴꓹ ꓙꓲꓻ ꓔꓯ ꓐꓽ ꓐꓽ ꓡꓰꓽ ꓑꓬꓹ ꓦ ꓠ ꓔ ꓟ ꓥ ꓡꓳ= ꓦꓲꓓꓰꓳ ꓕꓱ ꓟ ꓗꓪ ꓠꓬ ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓜꓽ ꓖꓶˍ ꓕꓯ ꓮ ꓡꓰ ꓡꓴ ꓫꓵꓽ ꓙꓲꓻ ꓖꓴ ꓙꓳˍ ꓟ ꓐꓰ ꓜꓽ ꓟꓬꓽ ꓡꓰ ꓠꓬ ꓮ ꓡꓰ ꓫꓵꓽ ꓟꓽ ꓙꓲꓻ ꓟ ꓒꓬꓱꓼ ꓡ ꓟ ꓔꓯ ꓐꓯ ꓟꓸ ꓖꓶ ꓩꓴ ꓡˍ ꓥꓳ=

(1) ꓪꓳꓽ ꓔꓳꓺ ꓔꓯ ꓔꓬ ꓢ ꓡꓰ ꓝꓲˍ ꓟ꓾

ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓗꓪ ꓙꓳˍ ꓟ ꓑꓧꓳꓢꓑꓧꓳꓣꓳꓴꓢ ꓐꓰ ꓚꓮꓡꓚꓲꓴꓟ ꓢꓯꓼ ꓠꓬ ꓪꓳꓽ ꓔꓳꓺ ꓪꓴꓽ ꓡˍ ꓟ ꓔꓯ ꓗꓽ ꓕꓸ ꓖꓶ ꓐ ꓡˍ ꓡꓳ= ꓝꓮꓲ ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓗꓪ ꓲꓣꓳꓠ ꓢꓯꓼ꓾ ꓜꓲꓠꓚ ꓢꓯꓼ ꓐꓴ ꓙꓳˍ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓪꓳꓽ ꓔꓳꓺ ꓔꓬ ꓢ ꓓꓴ ꓐꓱ ꓶ ꓣꓱꓽ ꓞꓹ ꓟ ꓚꓳꓡꓡꓮꓖꓰꓠ ꓔꓯ ꓓꓳꓻ ꓡ ꓝꓲˍ ꓟ ꓥ ꓢꓲ ꓪꓳꓽ ꓔꓳ ꓔꓯ ꓪꓽ ꓠꓬꓲ ꓡꓰ ꓝꓲˍ ꓟ ꓥ ꓡꓳ=

(2) ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓢꓯꓼ ꓔꓯ ꓪꓽ ꓠꓬꓲ ꓡꓰ ꓝꓲˍ ꓟ꓾

ꓬꓽ-ꓬꓲꓸ- ꓢꓶꓽ ꓕꓲ ꓢꓶꓽ ꓗꓪ ꓬꓲꓻ ꓙꓬ ꓢꓯꓼ꓾ ꓬꓲ ꓞꓶꓻ ꓢꓯꓼ꓾ ꓑꓣꓳꓔꓰꓲꓠ꓾ ꓚꓮꓡꓳꓣꓲꓰꓢ꓾ ꓦꓲꓔꓮꓟꓲꓠ ꓚ꓾ ꓦꓲꓔꓮꓟꓲꓠ ꓐ6 ꓕꓱ ꓟꓬ ꓙꓰꓽ ꓙꓳˍ ꓟ ꓥ ꓡꓳ= ꓦꓲꓔꓮꓟꓲꓠ ꓚ ꓠꓬ ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓗꓪ ꓢꓯꓼ ꓡꓴꓽ ꓖꓶꓽˍ ꓟ ꓑꓶꓸ ꓓꓴ ꓔꓬꓹ ꓟꓽ ꓢꓻ ꓟ꓾ ꓙꓬꓻ ꓓꓵꓽ ꓡꓰˍ ꓟ ꓟꓽ ꓒꓬꓱꓼ ꓡ ꓠ ꓗꓽ ꓔ ꓖꓶˍ ꓡꓳ=

(3) ꓦꓰꓼ ꓟ ꓜꓶꓺ ꓢˍ ꓟ

ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓗꓪ ꓙꓳˍ ꓟ ꓣꓰꓢꓲꓢꓔꓮꓠꓚꓰ ꓢꓔꓮꓣꓚꓧ ꓗ-ꓢꓲ ꓢꓯꓼ ꓠꓬ ꓦꓰꓼ ꓟ ꓔꓯ ꓬꓰ ꓙˍ ꓡꓳ= ꓢꓯꓼ ꓕꓱ ꓟ ꓠꓬ ꓬꓲ ꓪꓴꓻ ꓘꓴꓽ ꓗꓪ ꓙꓲꓻ ꓖꓴ ꓙꓳˍ ꓟ ꓐꓶꓽ ꓓꓲꓻ ꓐꓴ ꓠꓬ ꓦꓰꓼ ꓟ ꓔꓬ ꓢ ꓓꓴ ꓐꓱ ꓶ ꓬꓰ ꓙ ꓔꓳꓹ ꓙ ꓐ ꓡˍ ꓡꓳ= ꓖꓳ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓜꓽˍ ꓟ ꓠꓬ ꓦꓰꓼ ꓟ ꓜꓶ ꓢ ꓡꓰ ꓝꓲˍ ꓟ ꓥ ꓡꓳ=

(4) ꓠꓲꓹ ꓟ ꓠꓻ꓾ ꓚꓮꓠꓚꓰꓣ꓾ ꓓꓲꓮꓐꓰꓔꓰꓢ ꓠꓻ ꓐꓴ ꓔꓯ ꓗꓽ ꓕꓸ ꓖꓶˍ ꓟ

ꓬꓽ ꓬꓲ ꓢꓶꓽ ꓘꓴꓽ ꓗꓪ ꓮꓠꓔꓲꓳꓫꓲꓓꓮꓠꓔꓢ ꓐꓴ ꓥ ꓟ ꓑꓧꓰꓠꓳꓡꓲꓚ ꓮꓚꓲꓓ꓾ ꓚꓮꓣꓳꓔꓰꓠꓳꓲꓓꓢ ꓐꓰ ꓝꓡꓮꓦꓳꓠꓳꓲꓓꓢ ꓐꓴ ꓓˍ ꓟ ꓥ ꓡꓳ= ꓢꓯꓼ ꓕꓱ ꓟ ꓠꓬ ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓗꓪ ꓟꓽ ꓙꓲꓻ ꓟ ꓟꓳꓡꓰꓚꓴꓡꓰ ꓐꓴ ꓔꓯ ꓖꓼ ꓓꓳ ꓗꓷ ꓐ ꓡˍ ꓟ ꓥ ꓡꓳ= ꓖꓳ ꓡꓱ ꓠꓬꓲ ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓜꓽˍ ꓟ ꓠꓬ ꓠꓲꓹ ꓟ ꓠꓻ꓾ ꓚꓮꓠꓚꓰꓣ ꓠꓻ ꓐꓰ ꓓꓲꓮꓐꓰꓔꓰꓢ ꓠꓻ ꓟꓽ ꓒꓬꓱꓼ ꓡ ꓠ ꓗꓽ ꓕꓸ ꓖꓶˍ ꓟ ꓥ ꓡꓳ=

(5) ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓟꓽ ꓒꓸ ꓡ ꓠ꓾ ꓟꓽ ꓘꓪꓽ ꓡ ꓠ ꓬꓰ ꓖꓶˍ ꓟ

ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓗꓪ ꓝꓲꓐꓰꓣ ꓢꓯꓼ ꓮ ꓟꓬꓹ ꓙꓳˍ ꓟ ꓥ ꓢꓲ ꓕꓲ ꓑꓹ ꓕꓲ ꓑꓹ ꓟꓽ ꓦꓰꓼ ꓟꓷꓼ ꓡ ꓝꓲ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓒꓸ ꓡ ꓘꓪꓽ ꓡ ꓝꓲ ꓠꓲꓹ ꓟꓽ ꓫꓵ ꓢꓴ ꓜꓽ ꓖꓶ ꓠꓯꓹ ꓟ ꓥ ꓡꓳ= ꓦꓰꓼ ꓛꓲꓽ ꓐꓳ ꓡꓰ ꓝꓲ ꓢꓲ ꓕꓲ ꓑꓹ ꓕꓲ ꓑꓹ ꓜꓽ ꓠꓲꓹ ꓫꓵˍ ꓟ ꓟꓽ ꓒꓬꓱꓼ ꓡ ꓠ ꓬꓰ ꓙ ꓖꓶˍ ꓟ ꓥ ꓡꓳ=

(6) ꓧꓪꓽ ꓗꓴꓹ ꓙꓲꓻ ꓔꓬ ꓢ ꓢꓲ ꓐꓲꓻ ꓡꓰ ꓝꓲˍ ꓡꓳ꓾

ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓗꓪ ꓙꓳˍ ꓟ ꓚꓳꓡꓡꓮꓖꓰꓠ ꓠꓬ ꓧꓪꓽ ꓗꓴꓹ ꓙꓲꓻ ꓔꓯ ꓔꓬ ꓢ ꓝꓲ ꓠꓹ ꓟ ꓬꓰ ꓙ ꓖꓶˍ ꓟ ꓥ ꓡꓳ= ꓝꓮꓲ ꓦꓲꓔꓮꓟꓲꓠ ꓚ ꓥˍ ꓟꓲ ꓙꓳˍ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓟꓶꓽ ꓛ ꓮ ꓘꓶꓸ ꓛˍ ꓟ ꓗꓪ ꓐꓰ ꓧꓪꓽ ꓗꓴꓹ ꓙꓲꓻ ꓟꓽ ꓐꓬꓺ ꓡꓰ ꓠ ꓗꓽ ꓕ ꓖꓶ ꓢꓲ ꓒꓬꓱꓽ ꓟꓬ ꓗꓪ ꓬꓲ ꓚꓱꓹ ꓠꓲꓸ ꓡꓰ ꓝꓲ ꓢꓲ ꓠꓬꓲ ꓐꓲ ꓡ ꓝꓲˍ ꓟ ꓥ ꓡꓳ= 

ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓠꓬ ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓐꓱ ꓶ ꓮ ꓟꓬꓹ ꓙꓲꓻ ꓖꓴ ꓙꓳˍ ꓟ ꓜꓽ ꓓꓴ ꓕꓲ ꓙꓰꓽ ꓐꓯ ꓥ ꓟꓲ ꓕꓲ ꓠꓽ ꓟ ꓘꓴꓽ ꓗꓪ ꓡꓲꓺ ꓧꓪꓹ ꓾ꓟꓽ ꓥ ꓠꓬ꓾ ꓡꓲꓺ ꓧꓪꓹ ꓟꓽ ꓞꓲꓺ ꓜꓽ ꓢꓴ ꓐꓴ ꓠꓬ ꓐꓡꓳꓳꓓ ꓑꓣꓰꓢꓢꓴꓣꓰ ꓐꓯ ꓟ ꓫꓵꓽ ꓢꓯꓼ ꓟꓬꓽ ꓡ ꓝꓲˍ ꓡꓳ=

ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓜꓽ ꓟꓬꓽ ꓡꓰ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓫꓵꓽ ꓢꓯꓼ ꓟꓴ ꓓꓯꓻ ꓡˍ ꓟ ꓔꓯ ꓧꓮꓣꓦꓮꓣꓓ ꓟꓰꓓꓲꓚꓮꓡ ꓢꓚꓧꓳꓳꓡ ꓗꓪ ꓐꓰ ꓤ ꓑ ꓤ꓾ ꓤ ꓟꓶ ꓤ 187000 ꓣꓳ ꓔꓯ ꓜꓽ ꓓꓴ ꓜꓽ ꓙꓰꓽ ꓜˍ ꓟ ꓗꓪ ꓡꓳꓸ ꓢꓲ ꓬꓲ ꓘꓳꓼ 20 ꓘꓳꓼ ꓛꓲꓺ ꓧꓪ ꓟꓰꓹ ꓠꓬꓲꓺ ꓔ ꓟ ꓗꓪ ꓠꓬ ꓕꓲ ꓠꓽ ꓘꓴꓽ ꓗꓪ ꓡꓲꓺ ꓧꓪꓹ꓾ ꓥ ꓠꓬ꓾ ꓡꓲꓺ ꓧꓪꓹ ꓟꓽ ꓞꓲꓺ ꓛꓴꓺ ꓔ ꓟ꓾ ꓚꓬꓸ ꓔ ꓟ꓾ ꓔꓲꓸ ꓔ ꓟ ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓜꓽ ꓢꓴ ꓤ ꓑ ꓤ꓾ ꓤ ꓟꓶ ꓤ ꓐꓴ ꓠꓬ ꓦ ꓐ ꓕꓲ ꓟ ꓗꓪ ꓕꓲ ꓧꓪꓹ ꓡꓰꓽ ꓜꓽ ꓢꓴ ꓢꓶꓸ ꓟꓽ ꓞꓲꓺ ꓫꓵꓽ ꓢꓯꓼ 11% ꓗꓪ ꓛꓲꓺ ꓟꓴ ꓓꓯ ꓡˍ ꓟ꓾ ꓖꓳ ꓟ ꓡꓰꓽ ꓟꓽ ꓞꓲꓺ ꓬꓽ-ꓬꓲ-ꓢꓶꓽ ꓡꓱ ꓔ ꓟ ꓔꓯ ꓕꓲ ꓠꓽ ꓗꓪ ꓡꓲꓺ ꓧꓪꓹ ꓟꓽ ꓞꓲꓺ ꓜꓽ ꓢꓴ ꓐꓴ ꓠꓬ ꓫꓵꓽ ꓢꓯꓼ 17% ꓛꓲꓺ ꓟꓴ ꓓꓯ ꓡˍ ꓟ ꓔꓯ ꓧꓪ ꓟꓳ ꓗꓷ ꓟ ꓥ ꓡꓳ=

ꓝꓮꓲ ꓠꓬ ꓬꓽ-ꓬꓲ.-ꓢꓶꓽ (ꓧꓶꓽ ꓐꓲꓼ) ꓗꓪ ꓙꓳˍ ꓟ ꓗ-ꓢꓲ (ꓢꓔꓮꓣꓚꓧꓰꓢ) ꓢꓯꓼ ꓠꓬ ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓘꓴꓽ ꓗꓪ ꓛꓲꓺ ꓬꓰ ꓕꓯ ꓠꓬ ꓞꓼ ꓛꓵꓻ ꓢꓯꓼ ꓗꓪ ꓡꓶꓸ ꓙꓰ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓮ ꓘꓶꓸ ꓜꓽ ꓟꓬꓽ ꓡꓰ ꓮ ꓘꓶꓸ ꓫꓵꓽ ꓘꓴꓽ ꓗꓪ ꓞꓼ ꓛꓵꓻ ꓢꓯꓼ ꓮ ꓟꓬꓹ ꓒꓬꓱꓼ ꓡˍ ꓥꓳ꓾ ꓐꓰ ꓐꓯ ꓓꓹ ꓡꓳ= ꓫꓵꓽ ꓘꓴꓽ ꓗꓪ ꓞꓼ ꓛꓵꓻ ꓢꓯꓼ ꓟꓬꓽ ꓡ ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓓꓲꓮꓐꓰꓔꓰꓢ ꓠꓻ ꓒꓬꓱꓼ ꓡ ꓢˍ ꓟ ꓥ ꓡꓳ=

ꓕꓲ ꓫꓵꓽ ꓠꓽ ꓘꓴꓽ ꓗꓪ ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓡꓲꓺ ꓧꓪꓹ ꓟꓽ ꓞꓲꓺ ꓜꓽ ꓢꓴ ꓤ ꓟꓶ ꓤ ꓐꓴ ꓠꓬ ꓖꓳ ꓓꓱꓽ ꓡꓲꓽ ꓙꓵꓹ꓾ ꓤ ꓠꓱ ꓶꓻ ꓝꓲ ꓕꓯ ꓓꓲꓮꓐꓰꓔꓰꓢ 27% ꓗꓪ ꓛꓲꓺ ꓙꓳˍ ꓟ ꓥ ꓡꓳ= ꓬꓽ-ꓬꓲꓸ-ꓢꓶꓽ ꓠꓬ ꓧꓪꓽ ꓖꓳ ꓓꓱꓽ ꓐꓱ ꓶ ꓙꓲꓻ ꓖꓴ ꓮ ꓟꓬꓹ ꓙꓳˍ ꓐꓯ ꓥ ꓟꓲ ꓮ ꓘꓶꓸ ꓜꓽ ꓧꓳꓹ ꓠꓬꓲ꓾ ꓮ ꓟꓬꓹ ꓜꓽ ꓗꓹ ꓛꓲ ꓠꓬꓲ ꓕꓲ ꓠꓬꓲ ꓕꓲ ꓠꓬꓲ ꓜꓽˍ ꓕꓯ ꓠꓽ ꓙꓲꓻ ꓖꓴ ꓟꓽ ꓙꓳ ꓗꓷ ꓡꓰˍ  ꓟ ꓪꓴꓸ ꓠꓬꓲ ꓡꓳꓼ ꓠ ꓛꓲˍ ꓡꓰꓽ ꓜꓽ ꓠꓹ ꓟ ꓐꓱ ꓶ ꓬꓳꓸ ꓚꓵˍ ꓟ ꓥ ꓡꓳ=