ꯁꯦꯕꯤꯅ ꯃꯦꯍꯥꯇꯥ ꯐꯦꯃꯤꯂꯤ ꯇ ꯭ ꯔꯁ ꯭ ꯠꯕꯨ ꯁꯧꯔꯥꯁꯇ ꯭ ꯔ ꯁꯤꯃꯦꯟꯠ ꯁꯦꯌꯔꯁꯤꯡꯒꯤ ꯑꯣꯄꯦꯟ ꯑꯣꯐꯔꯗꯒꯤ ꯂꯧꯊꯣꯛꯈꯤ

ꯃꯁꯤꯒꯤ ꯑꯣꯔꯗꯔ ꯑꯁꯤꯅ ꯃꯦꯍꯥꯇꯥ ꯐꯦꯃꯤꯂꯤ ꯇ ꯭ ꯔꯁ ꯭ ꯇꯇ ꯁꯧꯔꯥꯁꯇ ꯭ ꯔ ꯁꯤꯃꯦꯟ ꯭ ꯇ ꯂꯤꯃꯤꯇꯦꯗꯗ ꯁꯦꯌꯔꯁꯤꯡ ꯍꯛꯊꯦꯡꯅꯅ ꯂꯧꯊꯣꯛꯄꯒꯤ ꯋꯥꯐꯝ ꯊꯝꯅꯕ ꯁꯦꯕꯤꯅ ꯂꯧꯁꯤꯟꯕꯒꯤ ꯆꯠꯅ ꯀꯥꯡꯂꯣꯟꯁꯤꯡꯒꯤ ꯃꯈꯥꯗ ꯃꯊꯧ ꯇꯥꯕ ꯑꯣꯄꯦꯟ ꯑꯣꯐꯔꯒꯤ ꯃꯊꯧ ꯇꯥꯕꯁꯤꯡꯗꯒꯤ ꯑꯌꯥꯕ ꯄꯤ ꯫ ꯂꯧꯁꯤꯟꯕꯁꯤ ꯑꯁꯤ ꯀꯝꯄꯅꯤ ꯑꯗꯨꯒꯤ ꯑꯔꯣꯏꯕ ꯂꯥꯛꯁꯤꯟꯕ ꯑꯗꯨ ꯍꯣꯡꯗꯅ ꯃꯊꯪ-ꯃꯅꯥꯎ ꯁꯦꯝꯗꯣꯛꯅꯕ ꯊꯧꯔꯥꯡ ꯇꯧꯅꯕ ꯄꯥꯟꯗꯝ ꯊꯝꯂꯤꯕ ꯃꯅꯨꯡꯒꯤ ꯏꯃꯨꯡꯒꯤ ꯑꯃꯨꯛ ꯍꯟꯅ ꯁꯦꯝꯗꯣꯛꯄ ꯑꯃꯅꯤ ꯫

ꯁꯨꯔꯁ ꯭ ꯇ ꯭ ꯔ ꯁꯤꯃꯦꯟꯠ ꯂꯤꯃꯤꯇꯦꯗ (ꯇꯔꯀꯦꯠ ꯀꯝꯄꯅꯤ), ꯃꯦꯍꯥꯇꯥ ꯐꯦꯃꯤꯂꯤ ꯇ ꯭ ꯔꯁ ꯭ ꯠ (ꯄ ꯭ ꯔꯣꯄꯣꯖ ꯭ ꯗ ꯑꯦꯀ ꯭ ꯋꯤꯔꯔ), ꯖꯌ ꯃꯍꯦꯟꯗ ꯭ ꯔ ꯃꯦꯍꯥ (ꯇ ꯭ ꯔꯁ ꯭ ꯇꯤ/ꯇ ꯭ ꯔꯥꯟꯁꯐꯔ), ꯖꯨꯍꯤ ꯆꯧꯂꯥ ꯃꯦꯍꯥꯇꯥ (ꯇ ꯭ ꯔꯁ ꯭ ꯇꯤ/ꯇ ꯭ ꯔꯥꯟꯁꯐꯔ), ꯒ ꯭ ꯂꯦꯛꯁꯤ ꯇꯦꯛꯅꯣꯂꯣꯖꯤ ꯄ ꯭ ꯔꯥꯏꯚꯦꯠ ꯂꯤꯃꯤꯇꯦꯗ, ꯑꯣꯝꯅꯥ ꯑꯦꯟꯇꯔꯄ ꯭ ꯔꯥꯏꯖ ꯭ ꯁ ꯑꯦꯜ. ꯑꯦꯜ. ꯄꯤ.

• ꯁꯦꯕꯤꯅ ꯁꯦꯕꯤ (ꯁꯕꯁ ꯭ ꯇꯦꯟꯇ ꯭ ꯌꯦꯜ ꯑꯦꯀ ꯭ ꯌꯨꯖꯤꯁꯟ ꯑꯣꯐ ꯁꯦꯌꯔꯁ ꯑꯦꯟ ꯇꯦꯛꯑꯣꯚꯔꯁ) ꯔꯦꯒꯨꯂꯦꯁꯟ, 2011ꯒꯤ ꯔꯦꯒꯨꯂꯦꯁꯟ 5ꯒ ꯂꯣꯏꯅꯅ ꯄꯥꯔꯤꯕ ꯔꯦꯒꯨꯂꯦꯁꯟ 3 (2) ꯗꯒꯤ ꯑꯔꯦꯞꯄ ꯄꯤꯈꯤ ꯫
• تجویز ꯇꯧꯔꯕ ꯇ ꯭ ꯔꯥꯟꯖꯦꯛꯁꯟ ꯑꯁꯤꯗ ꯁꯧꯔꯥꯁꯇ ꯭ ꯔ ꯁꯤꯃꯦꯟ ꯭ ꯇ ꯂꯤꯃꯤꯇꯦꯗꯇ ꯚꯣꯠ ꯊꯥꯗꯕꯒꯤ ꯍꯛꯁꯤꯡꯒꯤ 24.04% ꯑꯁꯤ ꯍꯛꯊꯦꯡꯅꯅ ꯂꯧꯁꯤꯟꯕ ꯌꯥꯎꯔꯤ ꯫
• ꯂꯧꯁꯤꯟꯈꯤꯕ ꯑꯁꯤ ꯒꯦꯜꯀ ꯭ ꯌꯥ ꯇꯦꯛꯅꯣꯂꯣꯖꯤ ꯄ ꯭ ꯔꯥꯏꯚꯦꯠ ꯂꯤꯃꯤꯇꯦꯗꯀꯤ <ꯑꯥꯏ. ꯗꯤ. 1>% ꯁꯦꯌꯔꯁꯤꯡ ꯑꯃꯁꯨꯡ ꯑꯣꯝꯅꯥ ꯑꯦꯟꯇꯔꯄ ꯭ ꯔꯥꯏꯖ ꯭ ꯁ ꯑꯦꯜ. ꯑꯦꯜ. ꯄꯤ. ꯗ <ꯑꯥꯏ. ꯗꯤ. 2>% ꯄ ꯭ ꯔꯣꯐꯤꯠ-ꯁꯦꯌꯔ/ꯚꯣꯇꯤꯡꯒꯤ ꯍꯛꯁꯤꯡ ꯃꯦꯍꯇꯥ ꯐꯦꯃꯤꯂꯤ ꯇ ꯭ ꯔꯁꯇꯗ ꯊꯥꯗꯣꯛꯄ ꯑꯣꯏꯅ ꯁꯦꯝꯈꯤꯕꯅꯤ ꯫
• ꯁꯦꯕꯤꯅ ꯄꯟꯈꯤ ꯃꯗꯨꯗꯤ ꯈ ꯭ ꯋꯥꯏꯗꯒꯤ ꯀꯥꯟꯅꯕ ꯀꯥꯟꯅꯕ ꯑꯁꯤ ꯍꯧꯖꯤꯛ ꯂꯩꯔꯤꯕ ꯄ ꯭ ꯔꯣꯃꯣꯇꯔ ꯒ ꯭ ꯔꯨꯞ (ꯃꯦꯍꯥꯇꯥ ꯏꯃꯨꯡ) ꯗ ꯂꯩꯔꯤ ꯑꯃꯁꯨꯡ ꯑꯄꯨꯟꯕ ꯏꯀ ꯭ ꯋꯤꯇꯤ ꯁꯦꯌꯔ ꯀꯦꯄꯤꯇꯦꯜ ꯅꯠꯇ ꯭ ꯔꯒ ꯄꯕ ꯭ ꯂꯤꯛ ꯁꯦꯌꯔꯍꯣꯜꯗꯤꯡꯗ ꯈꯦꯠꯅꯕ ꯑꯃꯠꯇ ꯂꯩꯇꯦ ꯫
• ꯑꯣꯔꯗꯔ ꯑꯁꯤ ꯇ ꯭ ꯔꯥꯟꯖꯦꯛꯁꯟ ꯑꯁꯤ ꯃꯊꯪ-ꯃꯅꯥꯎ ꯁꯥꯅꯕ ꯊꯧꯔꯥꯡ ꯇꯧꯅꯕꯒꯤꯗꯃꯛ ꯂꯂꯣꯟ-ꯏꯇꯤꯛ ꯅꯠꯇꯕ ꯃꯅꯨꯡꯗ ꯑꯃꯨꯛ ꯍꯟꯅ ꯁꯦꯝꯗꯣꯛ-ꯁꯦꯝꯖꯤꯟ ꯇꯧꯕ ꯑꯃꯅꯤ ꯑꯃꯁꯨꯡ ꯄꯕ ꯭ ꯂꯤꯛ ꯁꯦꯀ ꯭ ꯌꯥꯜꯗꯔꯁꯤꯡꯗ ꯑꯀꯥꯏꯕ ꯄꯤꯗꯦ ꯍꯥꯏꯕ ꯋꯥꯐꯝꯗ ꯌꯨꯝꯐꯝ ꯑꯣꯏ ꯫

ꯑꯦ. ꯑꯥꯏ. ꯅ ꯗꯣꯀꯨꯃꯦꯟ ꯭ ꯇ ꯑꯗꯨꯗꯒꯤ ꯏꯈꯤ, ꯑꯃꯁꯨꯡ ꯃꯗꯨꯒꯤ ꯃꯥꯌꯣꯛꯇ ꯌꯦꯡꯁꯤꯟꯈꯤ ꯫ ꯃꯈꯥꯗ ꯄꯤꯔꯤꯕ ꯑꯁꯦꯡꯕ ꯑꯁꯤ ꯍꯛꯆꯤꯟꯕꯅꯤ ꯫

ꯑꯁꯦꯡꯕ ꯆꯦ ꯑꯗꯨ