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'% * FyrirframgreiWslahversrssemslktekurYannigengumWrumbreytingumenleiWiraf %!+ gengisYr;unfrgreiWsludegiYartilhngengurm;tilgWumopinberumgjldum. &",   0reglugerWinniskalnnarkveWiWumgreiWsludagsetningar,uppgjrfyrirframgreiWslu '`#- viWlagningu,endurgreiWsluo.fl. S(+$. _ԇ  III.KAFLI (  Breytinglgumnr.62/1997,umheimildtilsamninga  umlbrWsluGrundartanga.   3.gr. a   ViWlginbtistkvWitilbrWabirgWasemorWastsvo: T,   MeWvsantil1.mgr.6.gr.erheimiltaWgeraviWaukaviWfjrfestingarsamninginnum  fyrirframgreiWsluflagsinsopinberumgjldumrunum2010,2011og2012semhr  segir:     XrttfyrirkvWi112.gr.laganr.90/2003,umtekjuskatt,erfjrmlarWherraheimiltaW  X kveWasrstaklegaumreglugerWaWflagiWskuligreiWafyrirframYremurjfnumgreiWsl K #  umrunum2010,2011og2012uppvntanlegalagningutekjuskattiogWrumopin    berumgjldumrunum2013!2018.AfstWumervarWatreikningskalfjrhWfyrirfram    greiWslunnartakamiWafhlutfallslegriraforkunotkunflagsinseftirYvsemkveWiWverWur   nnarumfjrfestingarsamningnum. wO    Efuppgjrsmyntflagsinsernnurenslenskarkr;nurskalumreiknafyrirframgreiWsluna B  miWaWviWgengiuppgjrsmyntarflagsinsgreiWsludegi.XannigreiknuWfjrhWerlendri    myntskalgangam;tilagningutekjuskattiogWrumopinberumgjldumflagsins,um   reiknuWslenskarkr;nurlagningardegi,runum2013!2018.FyrirframgreiWslahvers {  rssemslktekurYannigengumWrumbreytingumenleiWirafgengisYr;unfrgreiWsludegi nF Yartilhngengurm;tilgWumopinberumgjldum. 9   0reglugerWinniskalnnarkveWiWumgreiWsludagsetningar,uppgjrfyrirframgreiWslu  viWlagningu,endurgreiWsluo.fl.    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'",  '#- @==!5.gr. (   LgYessiWlastYegargildi.   Fylgiskjal.  dAU?) dE? A^d   L  M  L  M    L  M  SJUNDIVIVAUKIVIV  X AWalsamning    milli    Rkisstj;rnar0slands   og wO  ALCANHOLDINGSSWITZERLANDLTD. B  dags.28.mars1966    samt   sexviWaukasamningum {  dags.28.okt.1969,10.des.1975,5.n;v.1984, nF 11.n;v.1985,16.n;v.1995og5.mars2007 9 samtfylgiskjlumtilgreindumaWalsamningiogviWaukasamningum.  A(L  M  L  M  R0KISSTJ:RN0SLANDS L  M  Ԁ(hreftireinnignefnd?rkisstj;rnin ),semiWnaWarrWherra, r Arnarhvli,150Reykjavk,kemurframfyrir,fyrstalagi, e= og   ALCANHOLDINGSSWITZERLANDLTD L  M  .(hreftireinnignefnt?Alcan ),semer i fyrirtkistofnaWogstarfrktsamkvmtlgumSviss,oghefurhfuWstWvarsnaraWMax \4 HggerStrasse6,P.OBox,CH8048,Zurich,Sviss,Wrulagi, ' (enhreftireruframangreindirtveiraWilarsameiginleganefndir?aWilar ),  L  M  hafahinn7.desember2009gertmeWsrYennan S+! 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A&"+  L  M    '", L  M    & a  4L  M  .gr. ( TmiskvWi.  'a(V uVL  M  Grein4.1.BreytingYessiaWalsamningnumskalundirrituWogafhentafaWilumtveimur a eintkum.Hvorteintaktelstfrumeintakogjafngilthinu. T, XESSUTILSTAVFESTUhefursjundiviWaukasamningurinnviWaWalsamninginnveriW  undirritaWurfyrirhndrkisstj;rnarinnar,ogAlcanHoldingsSwitzerlandLtd.Yanndagsem   upphafigreinir,tveimureintkum.  X *5U6ddd Xdd Xdd X??,p , , +      Fyrirhnd 'z R  ' 'z R  'Fyrirhnd 'z R  'R0KISSTJ:RNAR0SLANDS: '  ' '  'ALCANHOLDINGSSWITZERLANDLTD: .  . '8  ' .8  .(8    (L  M  L  M    UKIS,.  SEVENTHAMENDMENTTO l TheMasterAgreementL  M   * L  M  betweenL  M    L  M  TheGovernmentofIcelandL  M    aL  M  ndL  M   c L  M  ALCANHOLDINGSSWITZERLANDLTD. V. dated28March1966 ! togetherwith  L  M  sixL  M  SupplementalAgreements  dated28October1969,10December1975,5November1984, Z  11November1985,16November1995and5March2007, M%! togetherwiththescheduleddocumentsspecifiedintheMasterAgreement " andSupplementalAgreements # \L  M  THEGOVERNMENTOFICELAND L  M  Ԁ(hereinafteralsoreferredtoasthe L  M  Governmen L  M  t), yQ% representedbyitsMinisterofIndustry,oftheFirstPart,L  M   D& L  M  and  ( L  M  ALCANHOLDINGSSWITZERLANDLTD. L  M  Ԁ(hereinafteralsoreferredtoas L  M  Alcan L  M  ), p"H* acompanyorganizedandoperatedunderthelawsofSwitzerlandandhavingitsregistered ;#+ officeatMaxHggerStrasse6,P.OBox,CH8048,Zurich,Switzerland,oftheSecondPart,L  M   $, L  M  (withbothpartieshereinafterreferredtojointlyasthe L  M  Parties L  M  ),L  M   %t!. L  M  haveonL  M  the7thofDecemberL  M  200L  M  9L  M  ,enteredintothefollowingL  M   2' #0  '#1 Ї  L  M  SL  M  EVENTHL  M  ԀSUPPLEMENTALAGREEMENTTOTHEMASTERAGREEMENT ( OF22MARCH1966,WITHL  M  SIXL  M  SUBSEQUENTAMENDMENTS L  M    =dWHEREAStheGovernmentandSwissAluminiumLtd.enteredintoanagreementrelating a totheconstructionandoperationofanaluminiumreductionplantandappurtenantfacilities T, atStraumsvkdatedMarch28,1966,ratifiedbyActoftheAlthingNo.76,May13,1966,  andeffectiveasofSeptember20,1966,amended(I)byaFirstAmendmentdatedOctober  28,1969,ratifiedbyActoftheAlthingNo.19,April6,1970,andeffectiveasofApril16,   1970,(ii)byaSecondAmendmentdatedDecember10,1975,ratifiedbyActoftheAlthing  X No.42,May25,1976,andeffectiveasofJune12,1976,(iii)byaThirdAmendmentdated K #  November5,1984,ratifiedbyActoftheAlthingNo.104,November30,1984,andeffective    asofNovember30,1984,(iv)byaFourthAmendmentdatedNovember11,1985,ratified    byActoftheAlthingNo.111,December31,1985,andeffectiL  M  veasofDecember31,1985,   L  M  (v)L  M  byL  M  aFifthAmendmentdated16November1995,ratifiedbyActoftheAlthingNo. wO  155/1995andeffectiveasof29December1995,L  M  Ԁand(vi)aSixthAmendmentdated5March B  2007,ratifiedbyActofAlthingNo112/2007andeffectiveasof21June2007,L  M  Ԁtogetherwith    scheduleddocumentsandsupplementaryagreements(hereinafterassoamendedreferredto   asthe ML  M  asterAgreement); {  L  M  WHEREAStheMinisterofFinanceandtheMinisterofIndustry,forthefirstpart,andthe 9 ConfederationofIcelandicEmployers(SA)andlargescaleusersofelectricity,forthe  secondpart,haveagreedonmeasuresdesignedtopromoteincreasedgenerationofrevenues  fortheStateTreasuryintheyears2010,2011and2012andstimulateinvestmentinIceland r forthepurposeofpromotingthecreationofemploymentandimprovingtheeconomy; e= WHEREASinthelightoftheeconomicrecessionandtheresultingdifficultpositionofthe  StateTreasuryanagreementhasbeenreachedwithsomeofthelargestusersofelectricity  inIcelandtopayanannualamountofISK1,200millionintheyears2010,2011,and2012 i asanadvancepaymentofprospectiveleviesofpublictaxesintheyears2013!2018.The \4 advancepaymentwillbedividedamongthepartiesinproportiontotheiruseofelectricity. ' Theadvancepaymentislinkedtothereportingcurrencyoftheundertakingsinquestion;  WHEREASthisarrangement,togetherwithtaxesonelectricityandcarbonemissionsfrom `  liquidfueltobeleviedunderseparatelegislationwillbeinplaceforthreeyears,startingin S+! 2010.Thetaxesaretemporaryandwillbediscontinuedattheendof2012.Itisanticipated " thatIcelandwillbecomeapartytoaninternationalemissiontradingsystemforgreenhouse # gases,whichcouldenterintoeffectin2013,butitisnotclearyetwhatformthetrading  $ systemwilltake.Theobjectiveisthatsuchtaxationshouldnotresultingenerallyless !W% favourableoperatingconditionsforundertakingsoperatinginIcelandincomparisonwith J""& otherEuropeanstatesandforeigncompetitorsinthesamemarkets.L  M   #' L  M  NOWTHEREFOREthePartieshaveagreedtomakethefollowingamendmentstothe $ ) MasterAgreementpursuanttoArticle51oftheAgreementdated28March1966,together v%N!* withfiveamendments(1)dated28October1969,(2)dated10December1975,(3)dated5 A&"+ November1984,(4)dated11November1985L  M  ,L  M  (5)dated16November1995L  M  Ԁand(6)dated  '", 5March2007L  M  .L  M   '#- Ї  L  M  Article1 ( TitleofthisAgreementandDefinitionsUsedTherein   vL  M  Section1.1.L  M  ThisAgreementshallbeknownastheSL  M  eventhL  M  AmendmenttotheMaster a Agreement. T, L  M  Section1.2.L  M  Unlessthecontextotherwiserequires,thetermsusedinthisAgreementshall  havethemeaningsassignedtotheminArticle1oftheMasterAgreement.L  M     L  M    L  M  Article2 K #  AmendmentstotheMasterAgreementrelatingtoL  M  Ԁprepaymentoftaxes    in2010,2011and2012L  M       6yL  M  Section2.1.AtransitionalprovisionshallbeaddedtotheMasterAgreementwhichreadsas wO  follows: B   L  M  NotwithstandingtheprovisionsofArticle112oftheIncomeTaxActNo.90/L  M  2003L  M  ,cf.   ArticleL  M  25L  M  ԀoftheL  M  MasterL  M  Agreement,theMinisterofFinanceisauthorisedtoprovide {  specificallybyagovernmentregulationthattheCompanyshouldpay,inthreeequalpay nF mentsintheyears2010,2011and2012,anadvanceonthelevyofpublictaxesintheyears 9 2013!2018.L  M  Forcalculationpurposes,tL  M  heamountofthepaymentshalltakeaccountofthe  proportionaluseofelectricitybytheCompany,whichcorrespondstoaproportionofL  M  22,73L  M  %  ofthecompanieswhicharesubjecttoasimilararrangement.Asadvancepaymentpursuant r tothisprovision,theCompanyisthereforerequired,intheyears2010,2011and2012,to e= payL  M  22,73L  M  %ofL  M  thesumofISK1.200m,orISK272.760.000L  M  Ԁperyear. 0 IfthereportingcurrencyoftheCompanyisacurrencyotherthanIcelandickr;nur,the  advancepaymentshallbeL  M  convertedL  M  basedontheexchangerateoftheCompanysreporting i currencyonthedateofpayment.Theamountsocalculatedshallbesetoffagainstthepublic \4 taxesleviedontheCompany,convertedintoIcelandickr;nurL  M  ԀonthedaythetaxesareleviedL  M  , ' intheyears2013!2018.Theadvancepaymentforeachyearwillthusundergonochanges  otherthanthosethatmayresultfromexchangeratetrendsfromthepaymentdateuntilthe  dateofL  M  setoffL  M  againstleviedpublictaxes.L  M  ԀL  M  Iftaxesleviedin2013!2018donotexceedthe `  advancepaymentsmadeintheperiod2010!2012,thentheremainingamountshallbe S+! refundedinfullbytheendof2018.L  M   "   L  M  Article3L  M    $ ValidityandStatusofthisAgreement !W%  >L  M  Section3.1.L  M  ThisAgreementshalltakeeffectonitssignatureonthepartoL  M  fthePartiesand #' itsexecution. #( Section3.2.L  M  ThisAgreementismadeassupplementalagreementtotheMasterAgreement v%N!* pursuanttotheprovisionsofArticle51thereofandshallbedeemedtobeanintegralpartof A&"+ theMasterAgreement(aspreviouslyamended)asfullyasifitwereincorporatedtherein.  '", Exceptasmodifiedhereby,theprovisionsoftheMasterAgreement,withallitsrightsand '#- obligations,shallnotbechangedoraffectedandshallremaininfullforceandeffect.Unless ( thecontextotherwiserequires,anyreferencetotheMasterAgreementmadeintheScheduled  DocumentsortheScheduledContracts,oranyofthem,orotherwisemadehereaftershallbe  deemedtobeareferencetotheMasterAgreementaspreviouslyamendedandasamended a bythisAgreement. T, L  M  Section3L  M  .3L  M  .L  M  UponthesignatureofthisAgreementbythepartieshereto,anduponnotice  beinggivenasprovidedinArticle51oftheMasterAgreement,thisAgreement,accompa   niedbyalegislativebillrelatingthereto,shallbesubmittedtotheAlthingforratificationand  X approval.Uponratificationandthecompletionofallotherlegislativeandnotification K #  requirements,thisAgreementshallbecomeeffective( EffectiveDate)andhavetheforce    oflawinIcelandasprovidedintheRatifL  M  yingActL  M  .L  M        L  M  Article4 wO  Furtherprovisions B   nL  M  Section4.1.L  M  ThisAmendmenttotheMasterAgreementshallbesignedanddeliveredbythe   Partiesintwocopies.Eachsuchcopyshallconstituteanauthenticoriginalofequalvalidity {  withtheothercopy. nF INWITNESSWHEREOF,thisSeventhL  M  AmendmenttotheMasterAgreementhasbeen  signedonbehalfoftheGovernmentandAlcanHoldingsSwitzerlandLtd.asofthedatefirst r abovewritten,intwocopies. e= 0\*8U;ddp p   5U6??,p , , +   THEGOVERNMENTOFICELAND:IS,.UK,.\UKIS,. '_7 ' '_7 'ALCANHOLDINGSSWITZERLANDLTD:IS,.UK,.UKIS,. '_7 ' ' ' ' '(   (*=U>ddp p   8U;??,* ,F , , , +   ByIS,.UK,.UKIS,. .  . '! ' '" 'ByIS,.UK,.*ԀUKIS,. .# .($  (L  M  IS,.UK,.Փ@ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ &   MeWfrumvarpiYessuerlagttilaWiWnaWarrWherraverWiveittheimildtilaWgera,fyrir yQ' hndrkisstj;rnar0slands,viWaukaviWaWalsamningaeWafjrfestingarsamningaviWjrn D( blendiverksmiWjunaHvalfirWi,lveriWGrundartanga,lveriWReyWarfirWioglveriW  ) StraumsvkumfyrirframgreiWsluupplagningutekjuskattiogWrumopinberumgjldum  * nstuYremurrum,eftirYvsemviW. !}+   FjrmlarWherraogiWnaWarrWherra,annarsvegar,ogSamtkatvinnulfsinsogst;r p"H, notendurraforku,hinsvegar,hafa,meWsameignilegriyfirlUsingu,orWiWsammlaumeftir ;#- taldarrWstafanirerhafaYaWaWmarkmiWiaWstuWlaaWaukinnitekjuflunrkissj;Wsrun $. um2010,2011og2012,samtYvaWrvafjrfestingarhrlandiYvskyniaWstuWlaaW $ / atvinnuskpunogbttumhagYj;Warbsins: %t!0  q(#30_ikmo"i(m"  i(m2#  1  .3  Ԉ0    VegnamikilssamdrttarefnahagslfinuogerfiWrarstWurkissj;Wskjlfarhanshefur g&?"1 YaWorWiWaWsamkomulagiviWnokkraafstrstunotendumraforkulandinuaWYeir 2' #2 greiWifyrirframrlegasamtals1.200millj.kr.runum2010,2011og2012upp '#3 vntanlegalagningutekjuskattiogWrumopinberumgjldumrunum2013!2018. ( AfstWumervarWatreikningskiptistfyrirframgreiWslanmilliaWilahlutfalliviWraf  orkunotkun.FyrirframgreiWslanerbundinviWuppgjrsmyntYeirrafyrirtkjasemhlut  eiga.i(mC݌a Ќ  "i(m"  i(m2#  2  .3  Ԉ0    Xettafyrirkomulag,samtskttumraforkuogkolefnislosunvegnaflj;tandieldsneytis, T, semlagWirverWameWsrstkumlgum,munstandaYrjrfrrinu2010aWtelja.  SkattarnirerutmabundnirogfallaniWurlokrs2012.XesseraWvntaaW0slandverWi  aWiliaWalYj;WleguviWskiptakerfimeWlosungr;WurhsalofttegundaergetitekiWgildi   riW2013enekkiliggurfyrirhvernigYaWviWskiptakerfiverWurtfrt.MarkmiWiWeraW  X slkskattheimtafeliekkisrlakaristarfskilyrWifyrirfyrirtkisemrekastarfsemisna K #  hrlandisamanboriWviWnnurEvr;purkiogerlendasamkeppnisaWilasama    markaWi.i(m݌   Ќ    GerterrWfyriraWviWumreiknaWafyrirframgreiWslubtistekkivextir,verWbtureWa   hverskynslag.XaWY;ekkiviWYegaraWstWurerumeWYeimhttiaWdrtturhefurorWiW wO  greiWslufyrirframgreiWslunnaroginnheimtumaWurhefurYurftaWfarainnheimtuaWgerWir B  vegnaYess.      TilendurgreiWslukemurefeftirstWvarverWaaffyrirframgreiWslunniaWlokinnilagningu   riW2018.ErYaWsamrmiviWalmennarreglurummeWferWofgreiddraskatta. {    NnartiltekiWnkvWifrumvarpsYesssemhrerlagtframtileftirtalinnast;rnotenda nF raforkusemeruaWilaraWframangreindusamkomulagi: 9 ! ! q(#33q"i(m"  i(mB2#  1  .3  Ԉ0    JrnblendiverksmiWjanHvalfirWi,sbr.lgnr.18/1977.i(mBo݌ Ќ  "i(m"  i(m\2#  2  .3  Ԉ0    lverNorWurlsehf.Grundartanga,sbr.lgnr.62/1997.i(m\݌ Ќ  "i(m"  i(mx2#  3  .3  Ԉ0    lverAlcoa0slandiehf.ogReyWarlsehf.ReyWarfirWi,sbr.lgnr.12/2003.i(mx݌r Ќ  "i(m"  i(m2#  4  .3  Ԉ0    lverAlcan0slandiehf.Straumsvk,sbr.lgnr.76/1966,umlagagildisamnings e= millirkisstj;rnar0slandsogSwissAluminiumLtd.,umlbrWsluviWStraumsvk.i(m݌0 Ќ    HvaWfyrstuYrjframangreindfyrirtkivarWarerufjrfestingarsamningarvegnaYeirra  gerWirgrundvellisrstakraheimildarlaga.ErYvfrumvarpinulagttilaWiWnaWarrWherra  verWimeWlgumveittheimildaWundirritaviWaukasamningasembreytiviWkomandifjrfest i ingarsamningum,eWaaWalsamningum,tilaWgeraframangreintfyrirkomulagfyrirfram \4 greiWsluskattamgulegt,ensamkvmtkvWumstj;rnarskrrskalskattamlumskipaWmeW ' lgum.0tilfellilversStraumsvkhefurviWkomandiaWalsamningiogviWaukumviWhann  veriWveittlagagildi,heild,eftirgerWYeirra.SamkvmtYvfyrirkomulagierYvfyrstgeng  iWfrviWaukasamningioghannsWanlgfesturmeWlgumfrAlYingi.ErmeWfrumvarpi `  YessulagttilaWsamskonaraWferWverWiviWhfWhvaWvarWarlveriWStraumsvk.Framan S+! greintfyrirkomulagtskUrirYv;lkauppsetninguI.kaflafrumvarpsYessagagnvartWrum " kflumYessY;ttefnislegasumsamskonarbreytinguaWrWagagnvartllumfj;rumfyrir # tkjunum.  $ @ AthugasemdirviWeinstakargreinarfrumvarpsins. J""& @ Um1.gr. #'   MeWgreininnierlagttilaWlgfesturverWisamningurmillirkisstj;rnar0slandsogAlcan #( HoldingsSwitzerlandLtd.,dags.7.desember2009,umviWaukaviWaWalsamningmillismu $ ) aWila,dags.28.mars1996,meWsWaribreytingum,umbygginguogreksturlbrWslu v%N!* Straumsvk. A&"+   MeWviWaukasamningnumertmabundnubrWabirgWakvWibttviWaWalsamninginnfr  '", 1966,YessefnisaWkveWiWerumaWfjrmlarWherrasheimiltaWkveWasrstaklegaum '#- reglugerWaWISALskuligreiWafyrirframYremurjfnumgreiWslumrunum2010,2011 ( og2012uppvntanlegalagninguopinberragjaldarunum2013!2018.FjrhW  greiWsluskyldunnarskaltakamiWafhlutfallslegriraforkunotkunISALenhner22,73%  hlutfalliafYeimflgumsemsamskonarfyrirkomulagnrtil.0fyrirframgreiWslusam a kvmtkvWiYessuskalISALYvrunum2010,2011og2012greiWa22,73%af1.200 T, millj.kr.eWa272.760.000kr.hverjuri.EfuppgjrsmyntISALernnurenslenskarkr;n  urskalumreiknafyrirframgreiWslunamiWaWviWgengiuppgjrsmyntarflagsinsgreiWslu  degi.XannigreiknuWfjrhWerlendrimyntskalgangam;tilagninguopinberragjalda   ISAL,umreiknuWslenskarkr;nurlagningardegi,runum2013!2018.Fyrirfram  X greiWslahversrssemslktekurYannigengumWrumbreytingumenleiWirafgengisYr;un K #  frgreiWsludegiYartilhngengurm;tilgWumopinberumgjldum.    & a   ErYessibreytingsettframsjundaviWaukaaWalsamningsinssemdagsetturer7.desem    ber2009ogiWnaWarrWherrahefurundirritaWfyrirhndrkisstj;rnarinnarmeWfyrirvaraum   samYykki'a <AlYingis.GerterrWfyriraWviWaukiYessiverWiprentaWursemfylgiskjalmeW wO  lgunum,slenskuogensku. B  @ Um2.gr.     MeWgreininnierlagttilaWheimiltverWiaWgeraviWaukaviWaWalsamningviWElkemA/S {  fr1984umfyrirframgreiWslujrnblendiverksmiWjunnarHvalfirWiopinberumgjldum nF runum2010,2011og2012uppvntanlegalagninguopinberragjaldarunum2013! 9 2018.Nnarvsasttilumfjllunaralmennumathugasemdum.    Xann7.desember2009vorurituWdrgaWumrddumviWaukasamningiYarsemfram  kemuraWfjrhWgreiWsluskylduElkemsamkvmtkvWinutakimiWafhlutfallslegriraf r orkunotkunhlutaflagsinsenhner6,8%hlutfalliafYeimflgumsemsamskonarfyrir e= komulagnrtil.0fyrirframgreiWslusamkvmtkvWiYessuskalhlutaflagiWYv,runum 0 2010,2011og2012,greiWa6,8%af1.200m.kr.eWa81.600.000kr.hverjuri.  @ Um3.gr. i   MeWgreininnierlagttilaWheimiltverWiaWgeraviWaukaviWfjrfestingarsamnings \4 lenskrastj;rnvaldaviWCenturyAluminiumCompanyogNorWurlehf.,fr1997,umfyrir ' framgreiWslulbrWslunnarGrundartangaopinberumgjldumrunum2010,2011og  2012uppvntanlegalagninguopinberragjaldarunum2013!2018.    Xann7.desember2009vorurituWdrgaWumrddumviWaukasamningiYarsemfram `  kemuraWfjrhWgreiWsluskylduNorWurlsGrundartangaehf.samkvmtkvWinutakimiW S+! afhlutfallslegriraforkunotkunflagsinsenhner32,36%hlutfalliafYeimflgumsem " samskonarfyrirkomulagnrtil.0fyrirframgreiWslusamkvmtkvWiYessuskalflagiW # Yv,runum2010,2011og2012,greiWa32,36%af1.200m.kr.eWa388.320.000kr.  $ hverjuri. !W% @ Um4.gr. #'   MeWgreininnierlagttilaWheimiltverWiaWgeraviWaukaviWfjrfestingarsamnings #( lenskrastj;rnvaldaviWAlcoaInc.,FjarWalssf.,Alcoa0slandiehf.ogReyWarlehf.,fr $ ) 2003,umfyrirframgreiWslulverksmiWjunnarReyWarfirWiopinberumgjldumrunum v%N!* 2010,2011og2012uppvntanlegalagninguopinberragjaldarunum2013!2018. A&"+   Xann7.desember2009vorurituWdrgaWumrddumviWaukasamningiYarsemfram  '", kemuraWfjrhWgreiWsluskylduflagsinssamkvmtkvWinutakimiWafhlutfallslegriraf '#- orkunotkunflagsinsenhner38,11%hlutfalliafYeimflgumsemsamskonarfyrir ( komulagnrtil.0fyrirframgreiWslusamkvmtkvWiYessuskalflagiWYv,runum  2010,2011og2012,greiWa38,11%af1.200m.kr.eWa457.320.000kr.hverjuri.   Fylgiskjal.  dAU?) dE? A^d   FjrmlarWuneyti,  X fjrlagaskrifstofa:L  M   K #     Umsgnumfrumvarptillagaumtmabundnabreytinguheimildarlgumum    st;riWjuvegnaskattgreiWslnarunum2010,2011og2012.    u  L  M  MeWfrumvarpiYessuerlagttilaWiWnaWarrWherraverWiveittheimildtilaWgera,fyrir wO  hndrkisstj;rnar0slands,viWaukaviWfjrfestingarsamningaviWYrst;riWjursemeru B  landinuumfyrirkomulagskattgreiWslnarunum2010,2011og2012.L  M  TilgangurinnmeW    lagabreytingunumeraWaukatekjurrkissj;WssamrmiviWmarkmiWtlunarumaWjfn   uWiverWinWrkisfjrmlumnstufj;rumrum.0YessufrumvarpierveriWaWleggjatil {  hlutaafYeimbreytingumlgumumtekjuflunrkissj;WssemtlunineraWflytjaYannig nF aWofangreindformniframaWganganstari.SL  M  amhliWaYessuL  M  frumvarpiL  M  erlagtfram 9 frumvarptillagaumtmabundinnskattraforkunstuYrjrsemlagWurerjafntallaraf  orkunotkunfyrirtkjaogeinstaklinga.L  M      FrumvarpYettagerirrWfyriraWfjrmlarWherraverWiheimiltmeWreglugerWaWkveWa r umaWtiltekinst;riWjufyrirtkiskuliannarsvegargreiWafyrirframYremurjfnum e= greiWslumrunum2010,2011og2012uppvntanlegalagninguopinberragjaldarun 0 um2013!2018.GerterrWfyriraWfL  M  yrirframgreiWslanL  M  skuliL  M  skiptistmilliaWilarttuhlutfalli  viWraforkunotkun.    GerterrWfyriraWtekjurrkissj;Wsmuniaukastum1.200m.kr.ri2010,2011og2012, i vegnafyrirframgreiWsluopinberragjaldavegnaranna2013!2018.Skatttekjurrkissj;Wsaf \4 YessumtilteknufyrirtkjumeruY;tmabundnarsamkvmtfrumvarpinuogmunuYvlkka ' semYessumtekjuaukanemurrin2013!2018.EkkiverWursWaWfrumvarpiWmunihafa  teljandihriftgjldrkissj;WsverWiYaW;breyttaWlgum.