WPC5 f+>GiEFOg@g$NVid&gDBڽb*axF'f*Y3\ x.^W#GYyQ 2tƕ}'R,HϚy: _X" --r" "BĎ? Du0%$_!رƎ^oMF'pʛY>l6Q%Κt9Bg(2Chy(+Sd+䶷IvDh~yjTmL\,6vU|zl>9AfbL Z ĉ-+ w+4ǒt#u6l!<>qhUV^qbKy&ydBFauv`z[$b>z >]&mo>doQ,ϳ-G1|YZzuG%{ 9 m;wR4V^ jv 0K D-@ >o:HfPaP@ +Po5P B?-;;;;;hhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhhNppppp 1rr 0Q 0QT# 0K' 0]'' 0uM,M, 0w, A9- 0-- 0u.u. 1u:/:/// B11116111111111111 7233/M3M3 1|3|3|3|3|3|3|3|3|3|3|3|3|3|3|3|3|3|3|3|3|3U:4444MW4W4W4W4V[4[4[4[4[4[4(5&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDFyy0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wpt UrM;rirs?gP; 3|xLevel 1Level 2Level 3Level 4Level 5(3W$ ^z!ISUS.,,,..TRW6&A4W6&A4 6&A4 6&A4T  )!dxdx WPC !  r:ƚ ~ - &" WMFC5J )l27L >  EMF)9 &6)3(   M % %   Rp8@Times New Romand HO`2 0O`2 /1 <d/1G* Times ew Roman8'1000z%1X<dv% % % !M " RpI@"CalibridHO`20O`2 /1 d/1C%7.{ @CalibrN/1T8'1000z%1Xdv% % % TT 7L ]@x@M LM P k!b !|>"M !!s % % % 0        : # _GA}GAHB$$_GA}GAHBs 2Rp"System0O`2[`2nn&! TT`2Ta2T(|||0um]`2H5C3$a2H5C333k2u"|Luu(bu0 |(|"||,^Zw,p$w#dv% F(GDIC    !" !" # _GA}GAHB$$_GA}GAHB!  " !  " !  " !  " !  " !  '%     Ld> K !??Ld>@ K f!??Rp Calibri{U`2p[wR`202 0202p[w,-O020 0lI0ol ȶ  !0  ِ"wol09Io2ol09dv%    TXDZADZA?LFrtekjumark hlutfalli vi meallaun jnustu og ina 2007  TpXQ&4DZADZALXslandT` QF 4DZADZALT28% TlX DZADZA~6LXNeri TXe E DZADZA6LP2% TdX^DZADZA~JLTEfriTXe E DZADZAJLP3% TlX DZADZA~eLXNeri T` F DZADZAeLT12% TdX^DZADZA~yLTEfriT` F DZADZAyLT14% TlX  DZADZA~LXNeri T` F DZADZALT16% TdX^DZADZA~LTEfriT` F DZADZALT24% TlXk N DZADZA~LXNeri TXe k E N DZADZALP4% TdXe ^H DZADZA~LTEfriTXe e E H DZADZALP9% Rp Calibri{U`2p[wR`2000p[w-O0QH0$I09x , x !0ِl"w909`Io2909`dv% TXx 3> DZADZA LhHeimild: OECD  % % Rp"Systemw|w!8&w!TR]w!X\ TR909`Io290`dvE ^Zwp$w#%8w !"w!%w!dv% " !% %   .{\  T|XDZADZA<L\Finnland% % " !% %   ]{  TxX9DZADZAkL\Danmrk  % % " !% %   {  TxXwZDZADZAL\Noregur % % " !% %   {  TxX  DZADZAL\Svj% % " !% %   % % " !% %   '% (     &% % Ld!??' %   ( &% 6% Ld2k !??% 6% Ld2F k Q !?& WMFC )?% (   ( &% 6% Ld!??% 6% Ld!??% 6% Ld!??% -6-% Ld-!??% H6H% LdH!??% \6\% Ld\!??% w6w% Ldw!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% 6% Ld!??% % " !%   " FGDIC" ( ( ( ( " % ( ( " " % %    ."System-- @Times New Roman---, '@"Calibri--- 2   , , ---  ."System-  '' ' , ' , ' , ' , ' , -   @ !  @ !{  Calibri- f2 ?Frtekjumark hlutfalli vi meallaun jnustu og ina 2007          2 sland 2 28% 2 9Nerid  2 92% 2 NEfri 2 N3% 2 kNerid  2 k12% 2 Efri 2 14% 2 Nerid  2 16% 2 Efri 2 24% 2 Nerid  2 4% 2 Efri 2 9%  Calibri-2  Heimild: OECD   --"System- '-- ,a1 2 ?Finnland  -- '-- ,b 2 qDanmrkd  -- '-- , 2 Noregurd -- '-- , 2 Svjd  -- '-- , -- '-- , -   -- @ !-  -- @ !-- @ !-   -  - @ ! -- @ !-- @ !-00- @ !0-LL- @ !L-aa- @ !a-~~- @ !~-- @ !-- @ !-- @ !-- @ !-- @ !-  - @ ! - - '- , '' '"System- ''--TABLE A WPCM$-M$-5134!*+tM$-__  ")9<" "%)>84) ""?/+$F ]T S|gJ" T.e% r=p-}AqK-]O4JZZ"G+Uga it)o"?Zs,RR6td2c'Kq[][~nWdac"#<3 =:'.ET(["`2l,l4}8VVGIsPuMwmhgxynu[`~AF$ˊ?Ɔ?poԖOכVˌLݢ[ƜqȮr˥x˳}֧lgcvsx""9?71; BJ=T&V1d[Xl,nTpUfH|hvdr}x|ylj"&<4LJVm]wee}#||θεȩ̶լĞƊˊɊԕל͔ȨͲŵت٥۶ԳӾʤsqWcK},ККܒКܵϙК܅КܡК ϙO202u׾ϚܸКE20E207`7`ّ7`ٲD ~7`ل7`٠7` D ~:*J %E7`((4^4^ؑ4^زk4^؄4^ؠ4^ kQ#J*O 4^ \ \ 4^4^ؑ4^رJi4^؄4^ؠ4^Ji ?  4^LxY Y 4^4^ؑ4^رk4^؄4^ؠ4^k= |嚎 g֯4^Lx]]4^شT%4^ؑ4^ؠT%\%Ș4^؄4^ؠ4^ةT%T%\%Ș[l7  wܱ4^Lzdٚdٞ4^ش4^ؑ4^ؑ4^ؠ4^؇L 4^؄4^ؠ4^ة4^؈4^L j }4^L%02契契4^ش4^ؑ4^ؑ4^ؠ4^؇>"4^؄4^ؠ4^ة4^؈4^>"102u %qӠ!4^Lx4^ش4^ؑ4^ؑ4^ؠ4^؇<&4^؄4^ؠ4^ة4^؈4^<& 捰Yeٱ4^Lx4^ش4^ؑ4^ؑ4^ؠ4^؇<&4^؄4^ؠ4^ة4^؈4^<&< 4^LxȾКՅ Ⱦ奊4^؊ ǓКՅߨ_4 ^奊4^؄Ⱦ܃ߨ _;" 4^؄4^؏Ǒ4^؄ɾ ߨ _ߨ_ ;"嚋奊 奊 ǖbڈ Й܃4^؇ Ⱦ܄奊Ⱦ܅嚋奊WLx:eۆC (:eۄ 6_Th4^؈gC (  4^Vh4^؄ Q#   kCv׆4^؄4^؍oׅ4^؃_օCvׄ    CvבCvׅ k 6_T oV o׊Cv׆ 6_ThCv׊/> Cvׇ6_y4^؅CvׇQ# 6_ThQ# 6_T oV oVLx4^؅] 4^؄4&K*4^؆;  }[ Y x4^;*4^؄iL Y xZ ^K *4^؄4^،= i4^؃eۃK *Y xY xK *K *Y ^؉4&Kd=dK *4&K*K *R K *4&]i4^؃K *iL 4&*iL 4&Kb=dULx4^؄ 4^؄4' _ք4^؅ o Y x4 bڄ4^؄iL Y xY ^6*4^؄4^؋? ^؄4^?*6*Y xY x6*6*Y ^؉4' l l6*4' _օ6*Q)փ6*4'i4^؃6*iL 4' _օiL 4' l lTLx4^؄7 mC#4^؄4 |4^؅: mE7 mC#] |4 |4^؄iL ] |] e{4^؄4^؊] /^؄4^Q!{] |] |{{] eۉ4 !{4 |{!{4i4^؃{iL 4 |iL 4 !TL/4^؃\!!4^؄4+E `ك4^؄QhVb\!!юE!w׌4+E `ك4^؄iL юE !wΎq$w`ك4^؄4^؊> *З`ل4^! $w`юE !wюE!w$w`ٌ $w `Ύq4+1+1{ $w`ك4+E `ل $w`ل<%O $w`ل4 4^؃ $w`لiL 4+E `لiL 4+1+1{SLeۄ4^؃@ M{4^؄4!="4^؄7bQ @M{4^ؑ4!="4^؄iL 4^؇<&<%&4^؄4^؊74^<%&4^؈4^؆<%&<%&<&4!eۅ<%&4!="<%&hD x<%&4o㚹4^؃<%&iL 4!="iL 4!eSL^؄4^؃< ]e4^؄4* 4^؃] ~z< ]e4^ؑ4* 4^؄iL 4^؇<&>!4^؄4^؊4k4^? }>!4^؈4^؆>!>!<&4*]!]_څ>!4* >!S_քX>!4o4^؃>!iL 4* iL 4*]!]_SL^؄4^؃7 ^4^؄4!@ 4^؃@": i7 ^؄4^ؑ4!@ 4^؄iL 4^؇<&L 4^؄4^؊:!4 ^PoL 4^؈4^ؒL L <&4!~&L 4!@ L >zQiL 4lۉ4^؏L iL 4!@ iL 4!~&SLk4^؃< ~Si4^؄4^؅S 4^؃:_چ< `< ~Si4^ؑ4^؅S 4^؄iL 4^؇<&L 4^؄4^؊M/4_hەL 4^؈4^ؒL L <&4^؅<&<&L 4^؅S L 6!iL 4(4^؏L iL 4^؅S iL 4^؅<&<&SL4^؃Meك64^؄4^؅Y 4^؃5020 ^Meك74^ؑ4^؅Y 4^؄iL 4^؇<& 2000 4^؄4^؊$w4 ( ȥ2000 4^؈4^؊ 2000 Ț2002 <&4^؅<&<&Ț0 4^؅Y ȥ2000 &j Ț2020 4^؊4^؇ Ț2020 iL 4^؅Y iL 4^؅<&<&SLx4^؃ h= 4^؄4^؅Y 4^؃^h= 4^ؑ4^؅Y 4^؄iL 4^؇<&V  4^؄4^؋X o׆4 }V  4^؈4^؈V  V  <&4^؅<&<&V  4^؅Y V  ^؇iV  4^؊4^؅V  iL 4^؅Y iL 4^؅<&<&SLx4^؄? jۃ4^؄4^؅Y 4^؃`? jۅ4^ؑ4^؅Y 4^؄iL 4^؇<& 4^؄4^،*4_O! 4^؈4^؆  <&4^؅<&<& 4^؅Y  ^؇ 4^؊4^؃ iL 4^؅Y iL 4^؅<&<&SLx4^؄ d4^؄4^؅Y 4^؃% d4^ؑ4^؅Y 4^؄iL 4^؇<& 4^؄4^؍O*4^<dڇ 4^؈4^؅  <&4^؅<&<& 4^؅Y  ^؆Yx 4^؊4^ iL 4^؅Y iL 4^؅<&<&SLx4^؄ hׅ4^؄4^؅Y 4^؃^ؐ hׇ4^ؑ4^؅Y 4^؄iL 4^؇<&@%L 4^؄4^؏И{4^ا}@%L 4^؈4^؅@%L @%L <&4^؅<&<&@%L 4^؅Y @%L &P @%L 4^؊4^@%L iL 4^؅Y iL 4^؅<&<&SLx4^؃@vC%w4^؄4^؅Y 4^؃4)@vC%w4^ؑ4^؅Y 4^؄eۅL 4^؇<&#L 4^؄4^ؒ;b؃4^Q!#L 4^؈4^؅#L #L <&4^؅<&<&#L 4^؅Y #L 4 <!#L 4^؊4^#L eۅL 4^؅Y eۅL 4^؅<&<&SLx4^؃ e4^؄4^؅Y 4^؃> e4^ؑ4^؅Y 4^؄)ք 4^؇<&L 4^؄4^ؔ7&4^:dڅL 4^؈4^؅L L <&4^؅<&<&L 4^؅Y L <{_L 4^؊4^L )ք 4^؅Y )ք 4^؅<&<&SLx4^؃`ُ4^؄4^؅Y 4^؃Q`ّ4'4^؅Y 4^؄4  4'<&x@ 4^؄4^ؔL&4^ |x@ 4'4'x@ x@ <&4^؅<&<&x@ 4^؅Y x@ P*?x@ 4^؊4^x@ 4  4^؅Y 4  4^؅<&<&SLx4^؃ h4^؄4^؅Y 4^؄ 磳h: }4^؅Y 4^؄=# : }<&`ۃV 4^؄4^؊G<_ڃ4^R#eكV : }: }`ۃV eۃU <&4^؅<&<&eۃV 4^؅Y eكV hJ!eۃV 4^؊4^eۃV <# 4^؅Y <# 4^؅<&<&SL4^؃ +4^؄4^؅Y 4^؄? nϥO` +@g1~4^؅Y 4^؄Q%0  @ g1~<&D 4^؄4^؊ /Tk4^7eكD @g1~@g1~D D <&4^؅<&<&D 4^؅Y D :m1 jD 4^؊4^D Q%0  4^؅Y Q%0  4^؅<&<&SLk4^؃X h4^؄4^؅Y 4^؄^X hڄ\x4^؅Y 4^؅  \x<&@0  4^؄4^؊ +0  4^ |@0  \x\x@0  @0  <&4^؅<&<&@0  4^؅Y @0  *@0  4^؊4^@0    4^؅Y   4^؅<&<&SLi4^؄Pj4^؄4^؅Y 4^؅]^Pjۄx4^؅Y 4^؅R !< x<&  4^؄4^؊ }4^؃J#  xx    <&4^؅<&<&  4^؅Y   R !  4^؊4^  R !< 4^؅Y R !< 4^؅<&<&SPk4^؃ ~4^؄4^؅Y 4^؆ } ~]~4^؅Y 4^؆Dd< ]~<&*M 4^؄4^؊?  }4^؄j*M ]~]~*M *M <&4^؅<&<&*M 4^؅Y *M X d*M 4^؊4^؃*M Dd< 4^؅Y Dd< 4^؅<&<&S; ?lhޘ e?l?l%?l1+hޘeۄg׌?l%?l %M* gRaڈC $vQ%?l?l1o?ljC $vQ%gׅ gC $vQ%C $vQ%Raڎ?lRaڅRaچC $vQ%?l%C $vQ%O/C $vQ%?l?lC $vQ% %M*?l% %M*?lRaڅRaS@bڅ) @bڅ)ֆϚɚϚϚϚɚɚɚT|4(|4( ` ~`dׅ=ydׅ=y$wO#$wO#RR= %= % $v $v ϙE0002 ϙE0002 iϾ E0021 m1 mm[j: L iddJ~*Z L idd]hӜ(;L{3?gN |?gN |> @ RxRdC Li2b[`b[`6&Yxd!L LiQ ~ "Q ~"4&Yx#@lL Li>! >>!>4'Yz=#L Li7& L 7&L >@ Ql<{L L%000q_ڃ Z{_ڃZ{ZdW_֟b]_L Lh׊^؃ Yx^؃ Yx;!!7 L L d׉^؃ Yx^؃YxT q? |礋߈JSbLʑ{^؃ Yx^؃YxXl=oJ L K`و^؃ Yz^؃Yz*@h ~J ]*; w\&5( P 5(P K!ee۝ Y k&6" @ 6"@ J}]) Y i])ֈ> :(>:([jYx4& 10 +0/<jʎSkjSkj*Yx4&?L \+CPz    :]i^؝ L Y lLxJ jJ jۄR} #S L\nۃ L~;d;d]dڄR* R! h@"T$vۅT$vۅ#N/ɾlȾȾљ/Z*/7 .\}.򜈏>iϾE002wׅ1 m1 m1 mm[j: dddJ~*Z dڊdd]hӜ(; ?gN |3?gN |?gN |> @ RyRdC b[`ى2b[`b[`6&Yxdڢ!L Q ~"Q ~ "Q ~"4&Yx#@lL >!>>! >>!>4'Yz=#L 7&L 7& L 7&L >@ Ql<{L^ڃZ{_ڃ Y{_ڃY{ZdW_bڥ]_L ^؃Yx^؃ Yx^؃ Yx;!!7 L ^؃Yx^؃ Yx^؃YxT q? |礋 ĥISdL ^؃Yx^؃ Yx^؃YxXl=oĥUWHL ^؃Yz^؃ Yz^؃Yz*@h ~ǘUH ]* ; w5(P 5( P 5(P K!ee۝ǘUI Y k6"@ 6" @ 6"@ J}])ϤUI Y i>:(> :(>:([jYx4&ǤUL 10020? +0SkjrSkjSkj*Yx4&ϣWUO?L   Pz    :]i^؝ǜUR L J jLxJ jJ jۄR} #SϤUUL =d L~=d=d]dڄR*ǘUZR!T$vۄ@"T$vۅT$vۅ#N/ǣWU`ȾlȾȾљǜWUd/Z*ǤUh/7 ϤWUWk.\zϣWUo.򜈏ϣUsǣUyǤWU~ǣUϤWUϤWUWϣUϤUWǘUWǘUWǘUǘUϤWUǜUϤUWϤUWϤUǘUϤWUWǜU㤗UϤWUW|ϣUyǜUvǘUsǘUp褗Um褗Uj褗Ug褗Ud褗Ua褗U^褗U[ϤUWXϤWUTϤWUQϣUWNǘUWKϤUWHϤWUWEϤWUWAϣWUW>ϣUW ;ǣU 8ǘU5ǘU2褗U/ϤU+ϤWUW(ϣU%ǣU""ǘU%褗UW(ϤU,ϤWU/ϣU2ǘU5褘UW9 ϤU<ϤWU?ϣUBǘUE褘UWHɤUWLϤWUWOiϾǜUWǘVFGH E +w1 m1 mm[jϤUəTFA3H }L iddJ~*ǜUWqəGHHFB3H L idd]hӜ(;ϤUWqəF3H/C`L{3?gN |?gN |> @ RyϤWUpGA3H.<(Li2b[`b[`6&YxdڢϣUnȚGA3HZ&LiQ ~ 5"Q ~5"4&Yx#ңUkșGB3HQ_Li>! >>!>4'Yz=ϣUiəG3H7yLi7& L 7&L >@ QlϤWUWfəF3HȘdL%000q_ڃ Z{_ڃZ{ZdW_֟bڥWUWcGA3HPo׃Lh׊^؃ Yx^؃ Yx;!!߈U_ɣNF839GHL +wL d׉^؃ Yx^؃YxT q? |礋ģWUW\åNGD38BAIHHrrHS }ʑ{^؃ Yx^؃YxXl=oˆŤUWZTD=3AAAIHHrIK`و^؃ Yz^؃Yz*@h ~ǘUVəD83BIFHsrK`و\&5( P 5(P K ee۝ǘURəTF839AFFGsrN@&&6" @ 6"@ J}])ǘUOGF38BIFHrQM&])ֈ> :(>:([jYx4&㤗ULȥFA38BIHHrT 7`/<jʎSkjSkj*Yx4&ϣWUHəTF83BAIHsrcGR$v={\+CPz    :]i^؝㤘UDȤND38BAIHsrjL dY lLxJ jJ jۄR} #SϣWUAɜVF=38BIFHrqZd\oۃ L~=d=d]dڄR*ǘU>ɘTD83BAIHHrw1/ h@"T$vۅT$vۅ#N/褗UW;ɘND39BAIHsrȾɾlȾȾ͙ϤU9GA38BIFHsr/Z*ϣWU5ȚGA3BBIHHr/7 ϣUW2șG39BAIHsr.\}ǣU0əF38BIIHsr.򜈏ǘU,ȚGA38BIHHrſǘU)șG839AHȌǘU&əF38I褗UW#ȚGA3AHȐĔ褗U șH839AGē㤗UəF38AÔϤWUȚGA38IsŔϣWUșG83BAHᾑǣUəG38BAs޿ǘUWGA38BFrŔ}ϤUW ȚG83BFGŔ{㜋U əG38FŔy㜊UF3AGȪ޿w㜉UGA3GῊu㜈UF38Gs㜇UF3AGq㜇UG3FGȷoϜUɘG3GlϤWUʨTTDD38G޾iϤWUЙTTD=3AGŔfϤWUʨTDJ3AG޾bϤWUЙWTND3Fž_ǜUʨɠ83G޿\ϤUɍ83G޿XϣUʨɠG3޿TϣUWI3G޿OʬWUWərFB83F޿<ʬWUWȍA83F޿5ʬWUWȲGB3G޿"ʨWUWGA38G޿ʨWUF3AG޿ʨWUF3AG޿ʬϤWUF3AʨϤWUșA3FʨʍϤWUGI83F޾ ʦϤWUȚHA93GÓʬЄNjUF3Hſʬ褊UHB3GᾑʨЌϜU rsIB3GĿʬǗUrsI83AĿʬ褈UɍrHA83þʨϜUɍrHA83þ"ʨʍǗUWɍrHA83þČ%ʨWUɍrHA83Ĕ7ʬWUrHHIB38Gɬđގ=|ʨWUrsHIAB83AGȬēQvʬWUWrsFBB3FþWpʬWUW䲍rHI83Fþ]jʨWUW䲍rsHA93ČccʨWUW䲍rHIB3ĿwOʄ WUWrHIA838Ĕ~Gʬ#WUWrsHIB838ɏĿAҨ'WUⲚrsHIA838ɍēG<ʨ+WUϪrsHIAB938ɊþԯufafG7ʨ0WUϧrHHIAB93 FĿԯuuaG1ʬBϤUϦrHHIAB83AIEtunaG,ʨCǣUϥ rHFIAB939AEtӏunaG%ʨEϤUϤȍFIB838EӯpaGʬHǜUWϠșI939AEԳӈpaGʬMUșG38EԯupaGʭRUəG38AEԱunaG ʦWUG838BEEtԯpa Gʨ[UWϖșF3BAEE}ԳufauGЬ_UWȚGF3BAEt}ԯuaueʦcUWȚGF39BAEtouankiϾЬgLJUWɍ838BEEtounauq E +w1 m1 m1 mm[jʦk蘆UWɍ838AEEbufanu }dddJ~*ʨpdžUWɍ83AFpӯpap dڊdd]hӜ(;ʨr嘅Uɍ839AGcunau/C`?gN |3?gN |?gN |> @ RyʨudžUəA38Abuafuԉ.<(b[`ى2b[`b[`6&Yxdڢʬv蘅UȚG38FbԳupanu Z&Q ~"Q ~ "Q ~"4&Yx#ʨyDŽUTNNGA3IGbԳuafu Q_>!>>! >>!>4'Yz=ʨ}VNDD=93GVӯunafu 7y7&L 7& L 7&L >@ QlʡG3AGWpauȘd_ڃZ{_ڃ Z{_ڃZ{ZdW_֟bڥʡ3FWԳufauP o^؃Yx^؃ Yx^؃ Yx;!!ǤF3BWupanu)JL +w^؃Yx^؃ Yx^؃YxT q> |礋ǤA3BSıupanu:(> :(>:([jYx4&ʦrĔEBB838G;ӯpau>?7`SkjʎSkjSkj*Yx4&ʨqēEA3BH<unauDGR$v={  Pz    :]i^؝嬡pēEA3B0ԯuanufanuJL dJ jLxJ jJ jۄR} #SʡnĿEI93Br-pap]Zd=d L~=d=d]dڄR*ʡ_NJWWVNNDA93A)ԯunauc1/T$vۄ@"T$vۅT$vۅ#N/ʦ]ǜUTNDD=3A&ԯuanuiȾȾlȾȾљʦ?ǛUD==3BF#ӯuafup/Z*ʦ;ǤUD=39BAIs ӯpap/7 ʦϚWUWVD3 8BIIHsrupauu.\}ʡǤU38BIIHsrԳunau.򜈏ʡϛU䚎3AHIHsr ӯufauЬǣUĿF3IHsrupauЬUWĔ838IsrunauuЬǜUWþ F38IHrԯpauЬǤUľ 838AHrufauʦǜUWēGA3AHrHruau|ʡώWUĿ⚙GA3AGɍrԯuauyЦǤUWᾑA3A䲍rԯuanuʦǣUŔɍ83ArӯuafurЭǣU޾83ArӯpafuoЬǣUÔ3AȚrpaupanulЬǤUǏĔޓF3GɍrԳunauiЬǤUĔF3Aⲍr⯮ufafufЬǣUWŔA3GrԮpafucЬǣUWŔA3BGrfanu`ЬǤU޿A3GsrӮnapu]ЬǤWU޿ɍ838GrⳐauuyК[ҋЅǤUWĿޛɎ83ArԳufafu` 񜈌ʎےL&Y娊 ǜUēޛɍ83FȚrԯuap瘇(<yL&VЦǤWUϋÑޛɍ83Fɍrӯpap  mY 4iL&TʡU'Ñޚ83䲍rӯpau  o\"6L&RʄWWU*Ñޚ3rԯunafud Dv/L&P娝WWU.Ñ38Țrӯufafu k1jL&KǣU/Ĕ䚎38Țrӯunap#x= |L&DǜU0ĔF38ɍrԳua&x=_օ ǖ202Гʍ10q܄Гʎ10qИ10q܈ Й102Гэ12L&КAϣU2őH3Brnan*x  }L V%L V**T hׄL ;(L&: >ϤWU6ÔޢA38䲍rpap-xRZ }L J #L J*X*= *L =&L&Rd;ϤWUW9Ñɍ838ruafu0x `L%00 "L kL{? dL&L&*8ϤWUW9838rap6x)Q%J|L n;)L oh;b[%V ~L%1cL&#3ǣWU9޿G3AȚruapņx 4&α L!; L!&< [eLhۄL&=!-ǤUW7ſF3AȚruapÅx4&B<iL~S L~@o@ j 6'Ldڅ L&Q~&ǣU6Ŕ83Aɍrpapu ﶉąx4&<iL& L&Y Y \~@ L! L'}ǜU5Ñ83Aɍrnapuޅx_ڄǙ1000 iL& L&Y Y PS L&L(ǜUW㦆4ީB3H䲍rnanuކx `  iL& L&Y Y L Y L& L lϤWU W娆3޾ު83Fⲍrnanu]xQ] iL& L&Y Y L Y L& L&ϣWU娆2޿83rӏnacx#7 !v;iL& L&Y Y P PL& L&[bϣU娆0Ŕ838ȚrӯpafxQ)Y!<iL& L&Y Y Yz>"L&L&<{ϣU訆/Ó83AȚruupapixV{L_ڃ<iL& L&Y Y eل`L&L&! ǘUʆ.đɍ83Fɍrapl xϘ;bL)iL& L&Y $Y 6J{L&L&Qd褗UWϓʇ-ᾒɍ838rӐauo* Y } iL& L&Y Y S m *L&L&: |ϤWUWϔʡ+޿ɍ83Fⲍrӏfafut d0 iL& L&Y Y ; !L&L&#ϣUWϖС*Ŕޯɍ83Arԯfaf| %Y!iL& L&Y Y ; %L& L&Jj ǘUϗ妆)Ñޯ83AȚrӯunaf= 0qhkQ_քQ_փ]#]#wׅQ_ֆQ_փ_ 㤗U娆(ȍ3Aɍr鳐ufaf ɚϥϤWUʆ'޿F3GrpafϣUʡ$Ŕ83FrpafuǘUWЦ$ᓋȍ3AHrpanu褗U訆$ᓊF38Hrpaf㤗Uʆ$ᓉɍ838AHrӯpafϤWUW㡆#ᓇɎ83BIsrᯯpafϤWUϣ妆#ᓇ3HHsrӏnafϤWUʆ#ᓇ3r鳐apWUС"œG38rԮnapu褗U訆 ŔG3AɍrⳐfauuǗUWʆÑG3GȎrɱnaϜUWϫ妅ÑG3ȍrnaWUϬ򬆠ŒG38ȍrnaϜU塅ĊG3IȍrԮnafǗU󨆠G3AȍrnafuWUWСޓA3AȍrnauUϱ󨆠Ò83F䲎rȫnanUСハȍ3F䲍rnafUW󨅠Ŕ޷G3䲍rnapWUСŔA3䲍rnafiϾWUϴ󨅠Ŕ83rnaf E +w1 m1 mm[j㘆Uҵ冠Ŕ䍗3rnafVoL iddJ~*UWǵ򬅠ᓊ䍗3rӮfaf}L idd]hӜ(;WU塅ᓉ䍗3ɍrȦuan%0 (L{3?gN |?gN |> @ Ry蘆Uʆᓈ䍖38rfafo Li2b[`b[`6&YxdڢU覅œ޺䍖3AșrԮpafR LiQ ~ "Q ~"4&Yx#㗅UWǷІŒ޻䍖3ɍr鏠af Y Li>! >>!>4'Yz=U򨅠Œ38rfaf P!Li7& L 7&L >@ QlWU塅ÒA3Frfaf:`L%000q_ڃ Y{_ڃY{ZdW_bڥUǸʅŒ3rݥfaf [ Lh׊^؃ Yx^؃ Yx;!!߈WUᦅĒA3ⲎrޥߏfafNJ jL d׉^؃ Yx^؃YxT q? |礋ØUWǡƽĎ3GƚrĥďfafuQJ=*ʑ{^؃ Yx^؃YxXl=oˆWUŸ žB3Śr¥fapTJJ!K`و^؃ Yz^؃Yz*@h ~UWǹ Œ3ȍrnafJ!\&5( P 5(P K!ee۝WUʅ ŒA3ȍrnan#Q!&6" @ 6"@ J}])UWǺʄ ᓇG3ȍrpau&X!])ֈ> :(>:([jYx4&WUʄ ᅦG3Fȍrӏpau)X!/<jrSkjSkj*Yx4&UWǻʄ ĊG3ȍr鳐au񜌈E00o9\+CPz    :]i^؝WUʄ ŒG3FȍrԮpaulY^R !Y lLxJ jJ jۄR} #S蘅UWǼʄ ᓆG3⍇rfauY^L  \oۃ L~=d=d]dڄR*UʄᅥG3GrpaudلY^] ( h@"T$vۅT$vۅ#N/WUWϽʄĊſG38ruau Y^!ɾlȾȾљ蜆UʄŒĿ3GruafbڃY^/Z*UʄŒ838ruaf*1 |Y^؇ Й102 Гэ12 ʍE00qК К祑Гэ12/7 WUʄŒF3rua^*Y^؆ThׄL ;(D oׇN zL& L ;(.\zҗUʄŒr3rua &<zY^؅= *L =& b= xL& L =&.򜈏ϗUʄŒ޿83ruaf&(Y^؄? dL&; m;l Q/1 zL& L&UWʄŒA3ruauʴ&<Y^؃[%V ~L%1cY!Q!7!L&  L%1cUʄŒG3rțuan춠ʅ&#Y^؃< [eLhۄ:{"7zbQzL&  LhUʄ䍓3ruafʅ&@jY^؃j 6'Ldڅ "@iiYkL&  LdUʄć83Grua&!Y^\~@ L!Y""@^`PxL& L! UʄG3Frua &RjY^PS L&P^ L& L& Uʄć838rua6&!Y^L Y L&L^R/1_L& L& UʄG3rpa8&QjU^L Y L&L  |!L& L& UʄĆ83Grna:&!^P PL&R&?/L& L& UʄG3Frԏa<&Y^Yz>"L&Y! ]{ǖL" L& UʄĆ838rnaf>&7^؃eل`L&zL P  L& UʄG3rȗfaf@&]^؃6J{L&7*Ld \d L& U򦄠83ȍruafB&:^؃ S m *L&Q$vəE (Y+܃$q1 L& U覄ĊG38rfafD&]^؄; !L&K &? d<% L& U塄Œ83⍅rɖnafF&?`ل; %L&K _ڃ[ e*L L& UЅᓅG38rnafH_ևD$wׅQ_։%u׃]*V!; oQQ_ τUʅ83GrnafKϥϥ5\ Ț!τUʄĆG38rnau]& =WU򦄠Ê83AsrnaY!?#=WU覄ޒG39Hrnafwl=UW衄ņ83Asrnan= d>UЅ39HrȔnauD o?UʅA3Bsrna Ǎ1 +qA҄Uʄ39HrnaxτUʄF3BsrrrnazWUʄފH939Hrrnaf|WUW儠ąľrrsA3Inaf~UW򡃠ż⚎rH838ənafU䲍rI3nanUʃ䲍rsB38nafUUU儠ŅrH93FnafN򡃠ĬrsA3nafūr83AȖnafʃr3uaf儠ފ䲍r838ɕaf󡃠Å䲍rG3Gfafár83nafʄȲrG3Fuaf儠r83af󡃠ŅrF38Ȕfaf򦃠ɚrF3nafʄŒr838ɓa脠ɚr3nauŊ䲍r38anʄą䲍rG3Gnaf脠ŋ䲍rF38a䲍r83GfauЃ䲍r3an󡃠Ņɍr38ɓfafĄȍr3AaЃŃrF3Ffan󡃠䚎rF3a E00qКE00qׇК2ɍrF3fan :hL&N /:hۇ ~əE ,ЃފƚrF38ɑa O /SdL&]eۉSd  ,򡃠ńrF3AfanD*L&Y^؈*ϚO!,rF3Fa? i?!L&]eو?!v-僠rF3fanY+i]L&D /] /1}.򡃠rF3na6ЗkL& R .ߖrF3uan`لܠL&7e-僠șrF3aiК 嚑КL&ИE0qǑ܆ Й102 E22]-򦃠䚎rF3fan_։Z R_L&L&xThׅqj,ʃɍrF3nahڈk6jL&L ~x= * (,șrF3uap:%7)ք ~L&L # x? d7 ,rF3a[$vMQ"L&L7hDyx[%V ~Z%D~+僠r83fapeJ$y<eL&LQbx< [e< ]y+iϾ򡠠ȍr3pafgUWTg$7_|L&L |7"xj6'j]i+ E +w1 m1 m1 mm[jʃȍr3pagULJ=(dM!\"L&L&@ x\~ @ ~4i+VoۃdddJ~*胠ȍr3faujUljC(}{>eL&L&Q xP S Y4i+}dڊdd]hӜ(;ȍrG3anlǴUD'_7e|L&L&Y xL Y Y 4i+%0 (?gN |3?gN |?gN |> @ RyrrrЃȍrF38afX"M"]"L&L&Y xL Y Y y+o b[`ى2b[`b[`6&Yxdڢr򡠠ȍr838ua6 |@eۃL&L&PxP PY |+ R Q ~"Q ~ 5"Q ~5"4&Yx#r 83Hpau<! 7j6|L&L'>!xYz?"z\, Y >!>>! >>!>4'Yz=r 3Gfan) M#O"L&Ll)xeل``ك<), P!7&L 7& L 7&L >@ Qlɲr3a> oJj eۄ L&Lo?3kx6J{: |X, :`_ڃZ{_ڃ Z{_ڃZ{ZdW_֟bڛrr3af * </O 7| L&L/ xS m*Y m#-[ ^؃Yx^؃ Yx^؃ Yx;!!áA38paf *> }@" L&L l x; !:  }-j^؃Yx^؃ Yx^؃YxT q? |礋A38nap *] ]eۅL&L"d x; % }.=*^؃Yx^؃ Yx^؃YxXl=oム݄F3Ffa+No;Q_L&Kv܅xw׆Ng/J!^؃Yz^؃ Yz^؃Yz*@h ~F3Gaȥ L&Ǖ܇xϥ1J!5&P 5( P 5(P K ee۝ʃH3afL&zUQ!6"@ 6" @ 6"@ J}])F3apL&D UX!>:(> :(>:([jYx4&F38paL&Q#UX!8SkjʎSkjSkj*Yx4&僠F38faL&LlUo9  Pz    :]i^؝ńF38afL&LdVR !J jLxJ jJ jۄR} #SЃބF38af] hڊ /WL  =d L~=d=d]dڄR*򡠠F38ap] (T$vۄ@"T$vۅT$vۅ#N/ʃF38pa#ȾlȾȾ͙r38fa/Z*38af/7 僠38af.\}ÄɌ38uap.򜈏Ѓń838na򡠠838faʃF38af3af3pap僠3faɌ3GfaʃĄ83Fa򡠠ń838afʃᄉF38ap胠F3ɄpaF3fa僠F3fa򦃠F3afЃſF3FapſF3AauЃބF38paF3fa僠F3fafF3faf僠ބ޾F3fapF3faF3faʃF3fa*К礑ńžF3fafp۬L& ʃ3fap瘊 :L& 򡠠83fap 4 L& ʃF3fap :L& 򡠠ńž3fap v۬L& Ѓ3fapg۶L& 83napxL& ЃF3papxКГʍ10q܄Гʍ10q܅L& ǖ202Гʍ10q܈ИE02 ńþ3ɃapxL&L V%L V%L& }L V%! 僠3apxL&L J #L J# L&Z }L J# ă83FapxL&L kLkL&L%00 "Lk  僠޽F38Ԍap䲲xL&L n;)L n;")L&Q%J|L n;)Z%D 3fapr%0 20L&L ; L!; L&α 5L !; : X ބ3nafr ^L&/L~S L~S L&#<iL~S jR ʃĽ83Fpafrȅ ^L&L& L& L&<iL& | ăF38aȆ jL&L& L& L&Ǚ1000 iL& Y ʃ޽3aL&L& L& L& iL& Y  3axL&L& L& L&] iL& Y  ބ83AԌauxL&L& L&+ L&!v;iL& Y  胠ĽG3fapxL&L& L& L&Y!<iL& z] Ѓă3fafxL&L& L& L&L_ڃ=iL& `ك ޼83fafxL&L& L&+ L&L)iL& : |= G3AfaxL&L& L& L&Y } iL& Z mO 胠ބ3faxL&L& L& L&0 iL& 7 Ѓļ3faxL&L& L& L&Y!iL& %M ăF3Afau ~Q_փQ_քQ_քQ_փhkQ_ք=hQ޼3fapɚ Ț3fanЃބF3Afapʠļ3fapȋ3fapń޻A3Afap Ѓ3-ap!ʠȋ3,ap"ÄA39cap#ü3-ap$Ѓ3,ap%ʠ839cap&ᄉ޻F3-ap'3,ap(僠39cap)iϾʃބȌ3-ap*N00pۄ1 m1 mm[jĻ83,af+^؄L iddJ~*F39ca,J^؄L idd]hӜ(;僠Ã39ca-^؄L{3?gN |?gN |> @ RyʃŻ3-ap. L%^؄Li2b[`b[`6&Yxdڢ 83.af. Lvܪ^؄LiQ ~ "Q ~"4&Yx#ăF3,a/ ^؄Li>! >>!>4'Yz=僠39ca0^؄Li7& L 7&L >@ Qlʃ3cap1^؄ L%000q_ڃ Z{_ڃZ{ZdW_֟bڥŃȌ3-af1^؄Lh׊^؃ Yx^؃ Yx;!!83,a2^؄L d׉^؃ Yx^؃YxT q> |礋„ȃA39akJ^؄ʑ{^؃ Yx^؃YxXl=o¤ĺ39cankJ^؋K`و^؃ Yz^؃Yz*@h ~ˆݦ3caflJ^،\&5( P 5(P K!ee۝83.a5^؍&6" @ 6"@ J}])僠Ń3,a6^،])ֈ> :(>:([jYx4&ʃ39cap6^؄/<jʎSkjSkj*Yx4&ŃG39caf7Fо)\+CPz    :]i^؝ʿ3-a8P `Y lLxJ jJ jۄR} #SоŃA3.au9L ^\oۃ L~=d=d]dڄR*38af9Z j h@"T$vۅT$vۅ#N/჉3-a?E00q礑Кʙ!ɾlȾȾљʾG3,au@:h pۉL&T ~pۦ/Z*н჉Ɋ39caf񜌈E02Sd :L&Sx:/7 A3.alY^؊* 4 L&5x4 .\}჉39auY^؊?! :L&]jޚ:.򜈏ʽ83-afdلY^؉] vۉL&S vۦ჉3,a  Y^؉ L&L&Ȋ39cau!bڃY^ L&L&჉A3.af*1 |Y^؃К 祑К嚑 ʍE00q Гэ12 ǖ202Гʍ10q܈ИE02 КL&КʍE00q!Гэ12="К39afa^*Y^؃L&  Z R_D oׄL ;( }L V%! L&L&: D oׄL ;(]eL&჉83-aupaf&<{Y^؃L& k 6j dL =&Z }L J# L&L&Rd dL =&Y ^L&3,afan&(Y^؃L& 7)ք" ~; m;lL&L%00 "Lk L&*L&*; m;lL&\`L&Ȋ39caa&<Y^؃L& MQ"Y!Q!L%1cQ%J|L n;)Z%D L&%L&#Y!Q!L%1cљ;!vL&F3.auԾa&#Y^؃L&" y<e:{ 7zLhۅα L)!; : X L&L&=!:{ 7zLhۆL&L&39afa &@jY^؃L&! 7_| @iLdڏ$<jL~S jR L&L&Q~ @iLbڇL&L&ă޷83-aԾa&!Y^؃L&! M!\"Y"@^L!<iL& | L&L'}Y"@^L!L&L&3,ana &RjY^؃L& {>eP ^L&Ǚ1000 iL& Y L&L(P ^L&L&L&Ń÷Ȋ39cafԼa&!Y^؃L& 7e|L ^L& iL& Y  L&L lL ^L&L&L&F3.afa&QjU^؃L& M"]"L |L&] iL& Y  L&L&L |L&L&L&჉39ca& !^؃L& |@eR&L&!v;iL& Y  L&L&[bR&L&L&L&83-ap)& Y^؃L" 7j7|Y!L&Y!<iL& z] L&L&<{Y!L&L&L&3,a*&7^؃P  M#O"zL&L_ڃ<iL& `ك L&L&!zL&L&L&ă޶ȋ3ca+&]^؃ \d `ۄ6* L&L)jL& : |= L&L&Qd7* L&L&L&F3.au,&:^؄$q1 7|Q$vəE (L& Y } iL& Z mO L&*L&: |Q$vəE (L&L&L&Ńö39af,&]^؄<% @"K &L&0 iL& 7 L&L&#K &L&L&L&83-a-&?`ل*L ]eۆK _L&Y!iL& %M L& L&JjK _L&L&L&჉3,a._ևD%; oQ;%v׃Q_ևhkQ_ք=hQQ_։Q_փ _%v׃Q_ֈQ_փQ_֦Ȋ39can/ Țϥ ɚȚϥF3.aMŵ39aNB3-apOÃĵ3,afOȊ39caPރF3.aQ39anQ83-aRŴ3,anS839caSăĴ3.auT3,aTŃG3-aUȊ3,aUG3caVăų3,afVA3caW჉3.anW839caX3.anYŃò839caY3-auZ39aZÃŲG3-a[Ȋ3,a[G3-a\3,af\A3-a]Ńñ3,af]83ca^3,an_Ãް839ca_3.au`İ39ca`3-aaȊ39a`ККrރŰG3-aVpۃL&L& 񜌌ʎ_Ȋ3,afA:L&L&(<y^A3-aBR`4 L&L&Y 4i^Ń3,afBL^:L&L&\"6^A3caCP`vۃL&L& Dv/_iϾï3,anDʄ!vL&L&rN00pۇ1 m1 m1 mm[j839caK<&L&L&r^؅dddJ~*3.auL<&КL&L& Й102К К祑Гэ12&D^؄dڊdd]hӜ(;ރޮ39ca ɴȉ<&L&L&L&Th׆N zL& L ;(&^؄?gN |3?gN |?gN |> @ Ry3-aG38<&L&L&L&= *= xL& L =&& L%^؄b[`ى2b[`b[`6&Yxdڢ39a83<&L&L&L&? dQ/1 zL& L&& Lvܪ^؃Q ~"Q ~ "Q ~"4&Yx#ŃG3-aG38<&L&AL&L&[%V ~7!L&  L%1c& ^؃>!>>! >>!>4'Yz=Ȋ3,af3<&L&L&L&< "[ebQzL&  Lh*^؃7&L 7& L 7&L >@ QlîG3-aɾ3<&L&L&L&j!6'iYkL&  Ld+^؃^ڃZ{_ڃ Y{_ڃY{ZdW_bڥă3,afɾ3<&L&L&L&\~!@ `PxL& L!,^؃^؃Yx^؃ Yx^؃ Yx;!!A3ca 3<&L&L&L&P!S  L& L&,^؃^؃Yx^؃ Yx^؃YxT q? |礋߃í3.aG38<&L&L&L&L !Y R/1_L& L&,^؃^؃Yx^؃ Yx^؃YxXl=o839cauF3Ɇ<&L&L&L&L Y !L& L&,^؃^؃Yz^؃ Yz^؃Yz*@h ~3.a83G<&L&L&L&P P?/L& L&,^؃5(P 5( P 5(P K!ee۝Ń839auR<&L&L&L&Yz>"]{ǖL" L&,^؃6"@ 6" @ 6"@ J}])3-aR<&L&L&L&eل `L P  L&,^؃>:(> :(>:([jYx4&839anS<&L&4L&L&6J{Ld \d L&,^؃8SkjrSkjSkj*Yx4&Ã3-aS<&L&L&L&S m*Y+܃$q1 L&,Fо)  Pz    :]i^؝G3,afS<&L&L&L&; !? d<% L&,P `J jLxJ jJ jۄR} #Sì3-aT<&L&L&L&; %[ e*L L&,L ^=d L~=d=d]dڄR*39aTJbچQ_փQ_Q_օwׄ]*ȾV!; oQQ_,Z jT$vۄ@"T$vۅT$vۅ#N/83.aVϥ5\ Ț-#ȾlȾȾљރެ3ca]& I/Z*G3,anY!?#I/7 3-awlI.\zŃ39af= dJ.򜈏83.aD oKĬ3ca Ǎ1 +qMăG3,ar3-ar჉Ŭ39aps83.as3cantƒެF3,at3-at39auÃ83.au3capvìF3,av3-afv39awރūB3.afw3caxF3,axÃޫ3-ay39ay3.azū3cazăG3,au{3.a{39au|ރޫA3.a|Ȋ3can}39a}ê83-an~Ń3ca~G3,af3-aŪ39afÃA3.aȊ3ca39aރީ83.a3caG3,aĩ3-auŃ39aA3,auȊ3caé39anÃ83.a3caG3,an჉ި3-a39aA3,apĨȊ3-aŃ39a83.a3caèG3,aÃ3-a39caA3,af჉ŧɊ3-aă39a3.an3caރA3,aȊ3-an39aiϾĦ83.a1 m1 mm[jރ3capL iddJ~*ăF3,aL id d]hӜ(;3-aL{3?gN |?gN |> @ Ry39aLi2b[`b[`6&Yxdڢ჉ަ83.aLiQ ~ 5"Q ~"4&Yx#ăɊ3caLi>! >>!>4'Yz=39aLi7& L 7&L >@ Ql3-a L%000q_ڃ Z{_ڃZ{ZdW_֟bڥť39cafLh׊^؃ Yx^؃Yx;!!ŃA3,aL d׉^؃ Yx^؃YxT q? |礋ˆ3caJʑ{^؃ Yx^؃YxXl=oG39afJ&K`و^؃ Yz^؃Yz*@h ~߈ރߊ3.aJ'\&5( P 5(P K ee۝ރ3ca(&6" @ 6"@ J}])F3,an'])ֈ> :(>:([jYx4&3-a0<jʎSkjSkj*Yx4&Ĥ39a8\+CPz    :]i^؝჉83.afY lLxJ jJ jۃR} #Să3ca\oۃ L~=d=d]dڄR*G3,a h@"T$vۆT$vۄ#N/3-a!ɾlȾȾ͙ޣ39a/Z*ÃA3.a/7 Ɋ3ca.\}3,au.򜈏ţ83-aŃ39a 3.ap G3-aâ3caރɉ3,an3.aA3caĢ39af჉3,aă3-a83caf39aޢ3.aÃG3-a3caɉ3,aŢ3.aA3cap39a3.aâ3-an83caȉ39a3.anĢF3-a3caɉ3,af3.aA3ca39af3,a3-a83caȉ39a3.aF3-a3caɉ3,a3.aA3cau39a3,a3-ap3ca39aF3.ap3-a39a83.an3caF3,a3-an39a83.a3cafF3,a3-a39af83.a3caF3,af3-a39a83.aiϾ3ca"1 m1 m1 mm[jF3,a dddJ~*3-adڊd d]hӜ(;3a?gN |3?gN |?gN |> @ Ry83.ab[`ى2b[`b[`6&Yxdڢ3caQ ~"Q ~ "Q ~"4&Yx#E1tB3,a>!>>! >>!>4'Yz=3-ap7&L 7& L 7&L >@ Ql39a_ڃZ{_ڃ Z{_ڃZ{ZdW_֟bڥ3.ap^؃Yx^؃ Yx^؃Yx;!!ߡ3camJ^؃Yx^؃ Yx^؃YxT q> |礋3,aaafI^؃Yx^؃ Yx^؃YxXl=o3-aamI^؃Yz^؃ Yz^؃Yz*@h ~39ap߆߆߆I5(P 5( P 5(P K!ee۝a߆߆߆I6"@ 6" @ 6"@ J}])߆߆߆I>:(> :(>:([jYx4&߆߆߆I9SkjʎSkjSkj*Yx4&߆߆߆I7  Pz    :]i^؝߆߆߆IJ jLxJ jJ jۃR} #S߆Ć߆߆I =d L~=d=d]dڄR*߆߆߆I!T$vۄ@"T$vۆT$vۄ#N/߆߆߆I#ȾlȾȾљI/Z*2/7 3.\}3.򜈏4aN00pۇ1 m1 m1 m1 m1 m E +w1 m1 m1 m1 m1 m E +w1 m1 m1 m1 m1 mE002ׅ1 m1 m1 m1 m1 m1 m1 m1 m1 m1 m O +q1 m1 m1 m1 m1 mۄ1 m1 m1 m1 m1 m ʎ1 /1 m1 m1 m1 m1 m ʎ1%q1 m1 m1 m1 m1 mN00pې1 m1 m1 m1 m1 m1 m `^؅dddddVoۄddddd }ddddd: dddddL iddddd=!dddddR  dddddXdddddXhۄddddd^؎dddddd ^D^؄ddډdddژ}ddڊdddڗ ddڊdddڜZ ddڊdddژL iddڊdddڙ ddډdddڗL  ddڊdddژ[ ddډdddژXlddڊdddڌD^؍dddڊddd]^؄?gN |?gN |/?gN |?gN |?gN |%0 #(?gN |?gN |/?gN |?gN |?gN |//C`?gN |?gN |/?gN |?gN |?gN |$ ?gN |?gN |.?gN |?gN |?gN |L${?gN |?gN |/?gN |?gN |?gN |.</ɘ?gN |?gN |/?gN |?gN |?gN |Y ""?gN |?gN |/?gN |?gN |?gN |/6!Dk?gN |?gN |/?gN |?gN |?gN |/vV!?gN |?gN |/?gN |?gN |?gN |^؍/?gN |?gN |?gN |/?gN |?gN |?gN |] L%^؄b[`b[`و/b[`b[`b[`ٗ/o b[`b[`ى/b[`b[`b[`ٖ/.<(b[`b[`ى/b[`b[`b[`ٚ,RdC b[`b[`ى.b[`b[`b[`ٗLib[`b[`ى/b[`b[`b[`ٗ]hۈb[`b[`و/b[`b[`b[`ٟ'Sjb[`b[`ى/b[`b[`b[`ٗ/k^b[`b[`و/b[`b[`b[`ٖ0P{Qyb[`b[`ى/b[`b[`b[`ي L%^؍/b[`b[`b[`ى/b[`b[`b[`] Lvܪ^؃Q ~ "Q ~"Q ~ "Q ~ "Q ~"R Q ~ "Q ~"Q ~ "Q ~ "Q ~"Z&Q ~ "Q ~"Q ~ "Q ~ "Q ~"!L Q ~ "Q ~"Q ~ "Q ~ "Q ~"LiQ ~ "Q ~"Q ~ "Q ~ "Q ~">(Q ~ "Q ~"Q ~ "Q ~ "Q ~" 7 Q ~ "Q ~"Q ~ "Q ~ "Q ~"x4^Q ~ "Q ~"Q ~ "Q ~ "Q ~"<! `Q ~ "Q ~"Q ~ "Q ~ "Q ~" Lvܪ^،Q ~ "Q ~ "Q ~"Q ~ "Q ~ "Q ~"] ^؃>! >>!>>! >> >> >Y > >> >>! ?>! ?>!>Q_>! ?>!?>! >?! >?!>@lL >! >?!>>! >>! >>!>Li>! >>!>>! >>! >>!>k>! >>!>>! >>! >>!>\_>! >>!>> >> >>!?e> >>!?>! ?>! >>!>4& 4(>! >>!>?! >?! >>!> ^،>! >> >> >>! ?>! ?>!>b^؃7& L 7&L 7& L 7& L 7&L P!7& L 7&L 7& L 7& L 7&L 7y7& L 7&L 7& L 7& L 7&L #L 7& L 7&L 7& L 7& L 7&L Li7& L 7&L 7& L 7& L 7&L |7& L 7&L 7& L 7& L 7&L :{7& L 7&L 7& L 7& L 7&L 6o=#7& L 7&L 7& L 7& L 7&L 4' <"7& L 7&L 7& L 7& L 7&L ^،7& L 7& L 7&L 7& L 7& L 7&L b^؃_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{:`_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{Șd_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{<{L _ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{ L%000q_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{Y ~E m_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{(_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{d~_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{: < _ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{^،_ڃ Z{_ڃ Z{_ڃZ{_ڃ Z{_ڃ Z{_ڃZ{b^؃^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx[ ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxPo׃^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx]_L ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxL h^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxPd^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx<^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx %^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx@j ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx^،^؃ Yx^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yxb^؃^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yxj^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxL +w^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx7 L ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxL d^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxL j۪^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx!^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx /^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx 00 ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx^،^؃ Yx^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yxb^؃^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx=*^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxS }^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxSdL ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yxʑ{^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxLwN!^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx@jۃ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx ^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃YxJ !^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yx^،^؃ Yx^؃ Yx^؃Yx^؃ Yx^؃ Yx^؃Yxb^؃^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃YzJ!^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃Yz^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃YzL ^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃YzK`^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃YzL ~ < ~^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃Yz ^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃YzX%= }^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃YzV %;&^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃Yz^،^؃ Yz^؃ Yz^؃Yz^؃ Yz^؃ Yz^؃Yzb^؃5( P 5(P 5( P 5( P 5(P J!5( P 5(P 5( P 5( P 5(P `5( P 5(P 5( P 5( P 5(P ]* ; w5( P 5(P 5( P 5( P 5(P \&5( P 5(P 5( P 5( P 5(P R Sx5( P 5(P 5( P 5( P 5(P R_ڄ5( P 5(P 5( P 5( P 5(P dX#5( P 5(P 5( P 5( P 5(P Ⱦ<_5( P 5(P 5( P 5( P 5(P ^،5( P 5( P 5(P 5( P 5( P 5(P b^؃6" @6"@ 6" @ 6' @ 6'@ Q!6' @ 6'@ 6" @ 6" @ 6"@ @&6" @ 6"@ 6" @ 7" @ 7"@ Y k6" @ 7"@ 6" @ 6" @ 6"@ &6" @ 6"@ 6" @ 6" @ 6"@YzYx6" @ 6"@6" @6" @ 6"@ z6" @ 6"@ 6' @ 6' @ 6"@ > >|6' @ 6"@ 6" @ 6" @ 6"@ 5i6" @ 6"@ 7" @ 7" @ 6"@ ^،6" @ 6' @ 6'@ 6" @ 6" @ 6"@ b^؃> :(>:(> :(> :(>:(X!> :(>:(> :(> :(>:( M&> :(>:(> :(> :(>:(Y i> :(>:(> :(> :(>:( ])> :(>:(> :(> :(>:(]Q~> :(>:(> :(> :(>:(S(> :(>:(> :(> :(>:(4& Yx> :(>:(> :(> :(>:( \ ~> :(>:(> :(> :(>:(^،> :(> :(>:(> :(> :(>:(b^؃YSkjSkjE0wSkjSkjSkjX!YSkjSkjE0wSkjSkjSkja7`SkjSkjE0wSkjSkjSkj10`+0SkjSkjE0wSkjSkjSkja<jSkjSkjE0wSkjSkjSkjh_: SkjSkjE0wSkjSkjSkj7YSkjSkjE0wSkjSkjSkj4!_R|SkjSkjE0wSkjSkjSkjb(SkjSkjE0wSkjSkjSkj^؅qE0wSkjSkjSkjE0wSkjSkjSkj]gо)    <{      o[    <{      iR$v={    <{      `L     <{      i\+C    <{      g<oT`    <{      \!W    <{      h>h     <{      hю{    <{      |о)<{      <{      ]P `J jJ j4kJ jJ jJ jۗR !J jJ j4kJ jJ jJ jۖL dJ jJ j4kJ jJ jJ j۟ L J jJ j4kJ jJ jJ jۗY lJ jJ j4kJ jJ jJ jۘ0 J jJ j4kJ jJ jJ jۚ:jJ jJ j4kJ jJ jJ jۗ ]+0jJ jJ j4kJ jJ jJ jۘdڃJ jJ j4kJ jJ jJ jۋP `4kJ jJ jJ j4kJ jJ jJ j]L ^=d=d6y=d=d=dL  =d=d6y=d=d=dZd=d=d 6y=d=d=dL =d=d6y=d=d=d\oۄ=d=d 6y=d=d=dR!=d=d6y=d=d=d=d=d 6y=d=d=dJg=d=d6y=d=d=dgׅ=d=d 6y=d=d=dL ^6y=d=d=d6y=d=d=d ]Z jT$vۆT$vۃX%T$vۆT$vۅT$vۙ] (T$vۅT$vۃX%T$vۅT$vۆT$vۙ1/T$vۅT$vۄX%T$vۆT$vۅT$vۡR!T$vۆT$vۃX%T$vۅT$vۅT$vۚ hT$vۅT$vۄX%T$vۅT$vۆT$vۜ mT$vۆT$vۃX%T$vۆT$vۅT$vۛMdيT$vۅT$vۄX%T$vۅT$vۆT$vۛ1/T$vۆT$vۃX%T$vۆT$vۅT$vۚ/T$vۅT$vۄX%T$vۅT$vۆT$vۍZ jX%T$vۆT$vۅT$vۃX%T$vۅT$vۆT$v qȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾɾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾɾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾȾ #}񤑑ܦо皑A|o ]!ǙE7^ؿS~AZю򩋈h۪ X 4^ؾo10q ǎ1%q܄10qO00uYP Rdکm4^ؾ?ۆ L T*L ?dYLj> *jۢ4^ؽ[dڇ L Q L [!Y L" 򜈉 /= ~4^ؽ񛈐׈L hE L ~Y L | Z#C (4^L YeЙڃL =lY L 7`ل <kX К 񤑱񤊈К 奋Q{К񤑱ʍ4^؃К񤑑嚑׃ 񤑱񤊈񤑑 L Lx L SdY L R! Y C %4 ;hۄC%_ڃC%4 &4^C %4^؃x4 ;hۊ4^؇ L L`ڊ L *YL yR)Y 6 4w6   6 4 &4^6 4^؃x4w4^؇L Yh׉ L :Y.L 6_7Y 4%w;i4%0#4%w;i<% |4%w;i4!&4^4%w;i4^؃ x4%0#4^؇ L w L ~R}Y L R] Y V^4! U5_;yV _4fȱ4^U 5_4^؃x4! 4^؇ L Y o L0jYL >_Y <&4 Q{<&Zj=i<&4l4^؉ <&4^؃x4 Q{4^؇ L ! L*YL :){Y ;&4^x;&M~i;&4)4^؆;&4^؃x4^x4^؇L OL :lYL Q Z!Y N  &4^؃xN &< iN  &4^؆ 4^N  &4^؃x4^؃x4^؇L T_L YL j:`Y X &4^؃ xX&< kX &4^؆ 4^X &4^؃x4^؃x4^؇L DL Q*Y2L :(|Y wK&4^؃xwK&<Y{wK&4^؆4^wK&4^؃x4^؃x4^؇L 7 L KlY L Q""Y @ <&4^؃x@ <&M~M @ <&4^؆04^@ <&4_x4^؃x4^؇L < L Y L "jY <&<&4^؃Ax<&<&Ze(<&<&4^؆04^<&<&:!x4^؃x4^؇ L 癹!L J*Y L <# ~Y > X&4^؃Ax> X& o;> X&4^؆!4^> X&Jdޘ x4^؃x4^؇(L 4 m=eL Y2L Z)Y Z$vC&4^؃xZ$vC&@ *Z$vC&4^؆4^Z$vC&] x4^؃x4^؇L 4 !L [YL kY K 0&4^؃ xK 0&K%K 0&4^؆ 4^K 0&=v;x4^؃x4^؇L ?!L ?*YR!?\ D%(7`ك{D%(Tw׆D%(7`ن7`D%(Dh@{7`ك{7`ه P$vׅQZ  Ⱦ  ɾ)Hairline d ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? #PXX0?vvbX0#ggdd  8[dXXd8ISIS,.     ()3$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? #PXX0?vvbX0#ggdd  8[dXXd8ISIS,.     ( $ Figure  1  (53$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? #PXX0?vvbX0#ggdd  8[dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(# f I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a)  a'ISUS.,,,..XXXX?  XX0?vvbX0#ggdd  ISIS,.   _>?   #  K#?  2d  z #  z#d2  d , g+ISUS.,,,..XXXX?  XX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e)ISUS.,,,..XXXX?  XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ?  XX0?vvbX0#ggdd  8 dd8ISIS,.     _ >?  _ikmo(%03qs 9138.lggjafarYing2009!2010. ( Xskj.530"_256._Ԁml.     z @XXNefndarlit#  z#   umfrv.till.umtekjuflunrkisins.   @w w Fr1.minnihlutaefnahags-ogskattanefndar. K #    MeWfrumvarpinuerrkisstj;rninaWleggjatilgrundvallarbreytingarslenskuskattkerfi.    NiYrframaWganga;breyttarverWurYaWmestabreytingsemorWiWhefurskattkerfinu   ratugi.FyrirvarinnviWbreytingunaersexvirkirdagarsemeralgjrlega;viWunandiaW wO  mati1.minnihluta.BreytingarnarsemboWaWarerufelasrmiklaafturfrog;vissuskatt B  framkvmdogekkiliggurfyrirhverjuYrmunuskilaauknumtekjumtilrkissj;Ws.      0kjlfarhrunsinsskruppuskattstofnarrkisinsgrWarlegasamanvegnalkkunarlauna,   minnihagnaWar,eignahruns,samdrttarfjrfestinguogminnineyslu.samatmajukust {  tgjldrkisinsvegnakostnaWarviWhruniW,aukinsatvinnuleysisogaukinsvaxtakostnaWar. nF Auglj;steraWtilmargvslegraaWgerWaYarfaWgrpatilaWleiWrttaYessastWu.Rkisstj;rnin 9 hefurkosiWYleiWaWskeraniWurtgjldoghkkaskatta.  StaWanrkisfjrmlum. r   0samstarfstlunAlYj;Wagjaldeyrissj;Wsinsogslenskrastj;rnvaldafrYvn;vember e= 2008ergertrWfyriraWrkissj;WurverWirekinnmeW150milljarWakr.hallarinu2009. 0 GerterrWfyriraWfrumjfnuWurrkissj;WsverWijkvWurrinu2011ogtekjujfnuWur  verWijkvWurriW2013.NliggurfyriraWhallirsins2009ermunmeiriengerterrW  fyrirsamstarfstlunsj;Wsinsogstj;rnvalda.XannigerngertrWfyriraWhallinnYj;W i hagsgrunniverWi253milljarWarkr.rinu.StafarhkkuninafYvaWstj;rnvldhafaltiW \4 undirhfuWleggjastaWframfylgjafjrlgumrsinsafngjanlegrifestueinsogRkisendur ' skoWunhefurbent.XeruverWbturlnrkisinshjSeWlabankamiklar,um23milljarWar  kr.,ogfallnirvextirafIcesave-lnunumum40milljarWarkr.,aukgengishkkunarsem  nemurum100milljrWumkr.AgaleysiviWframkvmdfjrlagahefurYvmyndaW40millj `  arWakr.umframhallatekjugrunni. S+!   Rkisstj;rninhefurkosiWaWmtaverkefninumeWYvaWhkkaYskattasemfyrireru " ogkynnatilsgunnarnUja,svosemumhverfis-ogauWlindaskatta.Xerujafnframtfrum # varpiumtekjuflunrkisinslagWartilmjgviWamiklarbreytingartekjuskattskerfinu,bWi  $ YvsemsnUraWfyrirtkjumogheimilum.XerWuraflagWurskattur,eignarskattur,endur !W% vakinnognefndurauWlegWarskatturogsj;mannaafsltturinnfelldurniWurfj;rumrum. J""& Xj;Whagsforsendur. #(   Lj;steraWYj;Whagsforsendurfjrlagafrumvarpsins,einsogYrbirtastfyrrihlutaYess, $ ) eru;raunhfarendavoruYrsettarframWurenfyrirlhvernigtekjuflunrkisinsyrWi v%N!* endanlegahttaWogvekurYaWfurWu1.minnihluta.GerterrWfyriraWeftirspurnmunidrag A&"+ astverulegasamannstari.X;erYvspWaWeinkaneysladragasteinungissamanum  '", 6,1%,YrttfyriraWrWstfunartekjurmannmunidragastsamanum7%ogkaupmtturum '#- 11,4%.XergertrWfyriraWsamneyslamunidragastsamanum3,6%.hinnb;ginnergert (z$. 9 y_   rWfyriraWfjrfestingmunivaxaum4,8%,ensspvirWistekkieigasrneinastoWraun ( veruleikanumeinsoghannlturtumYessarmundir.XergertrWfyriraWYj;Wartgjld  munidragastsamanum3%.    GerterrWfyrirYvaWbeinirog;beinirskattarmunihkkaumrma44milljarWakr. a nstariogtelur1.minnihlutilj;staWYaWmunihafaneikvWarieftirspurnarhrifengert T, errWfyrirfjrlagafrumvarpinuvegnaeWlisYeirraskattasemlagWirverWaeftillgurrkis  stj;rnarinnarnframaWganga.Samdrttureftirspurnmunminnkaskattstofna.XverYaW  lit1.minnihlutaaWforsendurtekjuhlutanssubyggWarafar;traustumgrunniogtekjur   muniaukastminnaenaWerstefnt.  X Skattlagningatvinnu.      FyrstiminnihlutirttaraWeWlisnuertryggingagjaldskatturatvinnuYarsemhann    leggstlaunallrastarfsmanna.SmiklahkkunsemboWuWertryggingagjaldiveldurYv   aWdUraraverWurfyrirfyrirtkiaWhafaf;lkvinnusemleiWirtilYessaWminnaverWurrWiW wO  aff;lkiogmeirihttaeruppsgnum.HjillastddumfyrirtkjumkannYessiskattahkk B  unaWverWakorniWsemfyllirmlinn.Ennfremurerumargvslegirskattarhttufhkk    aWir.httufernauWsynlegtfyrirnUskpunogfjrfestingaratvinnulfiogmikilvgtaW   standavrWumYaW,srstaklegaYegarlnardrottnareruhttuflnireinsognumstundir {  vegnahrunsins,entaliWeraWalltaW70YsundmannsllumaldrihafitapaWum5millj. nF kr.hveraWmeWaltali.MikilvgteraWskapaafturtrausthttufYannigaWfjrfesting 9 rvistogstrfskapist.    AWgangurfyrirtkjaaWhttuferforsendaYessaWnUstrfskapist.AWmati1.minni  hlutabeinastfrumvrpin,aWYvervirWist,gegntilkomunUrrastarfaY;ttYaWhafieflaust r ekkiveriWtilgangurinn.XettagtiaukiWatvinnuleysisemafturskaWarafkomurkissj;WsYv e= aWsrhvermaWursemmissirstarfsittbreytistrskattgreiWandab;taYega!tekjurrkissj;Ws 0 minnkaoggjldhkka.Hvertstarfsemglatastmunaukahallannum4millj.kr.XleiWa  nUirskattarkolefniogorkutilaukinskostnaWarfyrirheimiliogfyrirtkisemkemurfram  minnieftirspurnogrUrnandiskattstofnum,aukYesssemtilviljanakenndogfyrirvaralaus i upptakaskattannakannaWskaWamynd0slandssemlandsmeWstWugtstj;rnarfar. \4 Flkjustig.    FyrstiminnihlutigeldurvarhugviWYvflkjustigisemfjlYrepaskattkerfihefurfrmeW  sr.NibreytingarfrumvarpsinsframaWgangaerlj;staWstaWgreiWsluframkvmdmun `  verWafl;knariog;nkvmari.SrlagiYegarYaWverWurjafnframtbyrgWlaunYegaaW S+! upplUsaatvinnurekandaumYaWhvaWaskattYrepihannskuliskattlagWur.Fyrirhinnalmenna " launYegageturveriWerfittaWttasighvaWaskattahannskuliraunverulegagreiWa,endaeru # heimilarkveWnartilfrslurmilliskattYrepa.Ennfremurbendir1.minnihlutiaWfyrir  $ sjanlegteraWstaWgreiWsluskilversniogaWeftirgreiWsluraukistmikiW. !W% nnurleiW. #'   heildinalitiWvirWastforsendurtekjuhliWarfjrlagafrumvarpsins;raunhfarendavoru #( YrgefnarWurenfyrirlhvernigskattheimtuyrWihttaWnstari.Telur1.minnihluti $ ) slkvinnubrgWbWi;faglegogfurWulegmeiralagi. v%N!*   Nliggjafyrirfrumvrprkisstj;rnarinnarumhvernigskattheimtuverWurhttaWnsta A&"+ ri.Tillgurnarsetjaallarforsendursemgefnarerufjrlagafrumvarpialgjrtuppnm.1.  '", minnihlutiefnahags-ogskattanefndargerirYaWYvaWtillgusinniaWYj;Whagsspsem '#- myndargrunninnaWtekjutlunrkissj;WsverWiendurgerWmeWnUjarforsendurumskatt (z$. lagninguaWleiWarlj;si.Jafnframtbendir1.minnihlutifjrlaganefndaraWbreytingar ( skattlagningusreignarsparnaWar,sbr.Yskj.255,230.ml,geturfrestaWogkomiWvegfyrir  boWaWarskattahkkanir.Xgfistbetrat;mtilaWvinnaaWtillgunumenhraWinnYessum  fl;knuskattabreytingumerhttulegamikill.SkattlagningsreignarsparnaWarsnUreingngu a aWmjgfumskattgreiWendumogervelafmrkuWogeinfld.MundisrWstfunleiWatil T, munminnieftirspurnarhrifaenboWuWleiWrkisstj;rnarinnarogumleiWtryggariskattgrunna  ograunhfarifjrlaga.   AthugasemdirviWeinstakargreinar.   X   0meginatriWummskiptafrumvarpinubreytingarskattkerfinusemsnaaWfyrirtkj K #  um,sbr.3.!11.gr.og39.gr.,ogbreytingarsemsnaaWheimilum,sbr.2.gr.og12.!38.gr.    NverWurfjallaWumhverjagreinfyrirsigogsWanalmenntumfrumvarpiW.    GengishagnaWurinnlnsreikninga. wO    02.gr.erlgWtilbreyting8.gr.tekjuskattslagannaaWYvervarWarskattlagningu B  gengishagnaWarafinnlnsreikningum.0athugasemdumviWfrumvarpiWkemurframaWveriW    saWkveWaskUraraWorWinYessaWumefnisbreytingusaWrWa.XaWorWalagsemlagter   tilfrumvarpinuer,aWmati1.minnihluta,hinsvegarekkiskUrtogtpasttilb;ta.snum {  tma,YegarYettakvWivarsettinntekjuskattslgin,varSeWlabanka0slandsfaliWaWgera nF tillguaWframkvmdgreinarinnar.XaWerskemmstfrYvaWsegjaaWeftir13ravinnu 9 SeWlabankanshafareglurnarekkilitiWdagsinslj;s.SkUringinYessumdrttieraWsvotil  ;mgulegteraWreiknagengishagnaWafttektafbankareikningihjeinstaklingum.    FyrstiminnihlutibendiraWhgteraWreiknagengishagnaWafviWskiptumeinstaklinga r meWhverskonarverWbrf(skrWsem;skrW)ogafleiWusamninga,enhiWsamaekkiviWum e= bankareikninga.BankareikningareruekkiverWbrf.InnstWurbankareikningaeruraun 0 annaWformpeningum,aWYvfrtlduaWinnlnseiganditekurkredithttuinnlns  stofnunYsemhannvaxtarfjrmunisnahj.Xegarf;lktekurpeningatafbankareikningi,  erYaWeinfaldlegaaWbreytaformipeningaeignarrinnlniseWlaeWatkka.XaWmyndast i enginngengishagnaWurviWYaWgerW. \4   XeirsemkomnirerumiWjanaldurhafamargirttbankareikningaerlendumgjaldeyri ' nokkraratugi,innanlandsogutan.YeimtmahafahundruWeWajafnvelYsundirinnog  tfrslurttsrstaW.1.minnihlutispyrafhvaWastofnieigiaWreiknafallinngengishagnaW?  ErtluninaWf;lkhaldinkvmtb;khaldumallarinn-ogtfrslurfjldaratugaogskri `  samtmisgengiviWkomandigjaldmiWilsmiWaWviWslenskukr;nunatilYessaWgetareiknaW S+! tvegiWverWmtiviWkomandibankareikningahvertsinnsemYaWhreyfirinnstWu? "   FyrstiminnihlutileggurtilaWYettakvWiverWifellttrfrumvarpinuYarsemYaWer # nr;framkvmanlegt.  $ SkatturafarWgreiWslum. J""&   03.gr.erlgWtilbreytingskattlagningumannaviWtilteknaraWstWur.NnartiltekiW #' afarWgreiWslumsemYeirfgrundvellihlutareignarsinnarflgummeWtakmarkaWri #( byrgW.XettakvWierekkingilegaskUrtaWmati1.minnihluta.XaWernokkuWlj;staW $ ) tlunineraWkomaYvsvoviWaWYeirsemYiggjalaunhjeiginfyrirtkjumkomistekki v%N!* undanYvaWgreiWafullanskattafvinnuframlagisnu.EkkierhgtaWgeraathugasemdviW A&"+ YaWmarkmiW.XaWYarfhinsvegaraWveramunskUraraWaWrireigendurhlutafjrsuekki  '", settirsmustWu,Y.e.aWYeirsemfjrfestahlutaflagi,enstarfaekkihjYv,suekki '#- skattlagWirumframfjrmagnstekjuskatt. (z$.   AWstWurYrsembreyttriskattlagninguertlaWaWtakatilerutvYttar.Annarsvegar ( YraWflagthlutararWitileigendasemerumfram20%afskattalegub;kfrWueiginf  flagsoghinsvegarYraWhluthafisemarWinnfrstarfarfyrirflagogberYessvegnaaW  reiknasrendurgjaldfyrirvinnuframlagsitt.BreytinginfelstaWviWYessaraWstWurskuli a helmingurarWsinsskattlagWursemlaunatekjuroghelmingursemtekjurafarWi. T,   VerWifrumvarpiW;breyttaWlgummunskattframkvmdennfrekarreynahiW;lj;sa  hugtak?rWandiaWili engerthefurhingaWtil.Telur1.minnihlutiaWnrvriaWkveWa  skUrarumhverjirskulireiknasrendurgjald.XertillgunniekkerthorfttilYesshvaW   YaWvarsemskapaWihagnaWtilarWsthlutunarnhvelngumtmaeigiWfflagshefur  X byggstupp.SemdmigtihagnaWurveriWkominntilvegnasluhagnaWaratvinnuhsnWi. K #  0kvWinufelstaWYyngrilgurverWalagWaraWilasemhafabyggtuppfyrirtkisittmeW    eiginfenekkilnsfogferYaWauglj;slegagegnmikilvgumjafnrWissj;narmiWum.      MeWhliWsj;nafframangreinduleggst1.minnihlutigegnYessukvWiogmlirmeWYv   aWreglurumreiknaWendurgjaldverWifremurendurskoWaWar. wO  AfleiWusamningarmeWhlutabrf.      04.gr.erlagttilaWorWin?ogafleiWusamningarsemseldireruskipulegumverWbrfa   mrkuWum,YarsemundirliggjandiverWbrferueingnguhlutabrf verWifelldbrott.TilaW {  varWveitahagkvmniermikilvgtaWhlutabrfoghverskonarafleiWurafYeimverWi nF skattlgWmeWsamahtti.AWWrumkostierskilvirknioguppbyggingumarkaWameWhluta 9 brfaafleiWurstefntvoWaaWmati1.minnihluta.  ЀSkattlagninglfeyrisrttinda. r   MeW5.gr.erlagttilaWframlaglaunagreiWendatilflunarlfeyrisrttindaumfram2millj. e= kr.verWiskattlagtsemtekjurenY;ekkiefframlagiWersamkvmtkjarasamningi.ViWYessa 0 greingerir1.minnihlutitvrathugasemdir.FyrireinstaklingmeW1millj.kr.mnaWarlaun  jafngildirYetta16,7%lfeyrissj;WsframlagilaunagreiWanda.XaWerekkingilegamikiWtil  YessaWeinstaklingurmeWstuttastarfsvigetibyggtuppviWeigandilfeyri.XkveWurfrum i varpiWumaWmismunaskulif;lkieftirYvhvortYaWaWildaWstttarflagiogYiggurlaun \4 samkvmtkjarasamningumeWasemjisjlftumlaunsn.Ekkier;lklegtaWslktbrj;tibga ' viWjafnrttiskvWistj;rnarskrrinnarogaWhrgetiorWiWumtvskttunlfeyrisframlagi  aWrWa.    FyrstiminnihlutileggurtilaWstaW2millj.kr.hmarksverWihmarkiW2millj.kr.,eftir `  aWlgbundiWlgmarksframlag,n12%,hefurveriWgreitt.XerlagttilaWstaWkjarasamn S+! ingsverWimiWaWviWrWningarsamning. " FrdrttarbrniarWs.  $   07.gr.erlagttilaWheimildflagatilYessaWfrafrdrtt,semnemurfengnumarWiog !W% hagnaWiafsluhlutabrfa,verWitakmrkuWviWaWflageigiminnst10%flagisemarWinn J""& greiWir.0athugasemdumertillagansgWverasamrmingviWtilskipun90/435/EBEum #' m;Wur-ogd;tturflgfrEvr;pusambandinu.SkilyrWiWum10%eignarhalderlgmarksem #( rkiEESverWaaWundanYiggjahvaWvarWararWefum10%eignarhalderaWrWa.Samkvmt $ ) smutilskipuner;heimiltaWtakmarkafrdrttmeWYvaWgangafyrstyfirfranlegttap v%N!* flags. A&"+   rttar1.minnihlutiaWYessibreytingmunhafaneikvWhrifuppbygginguefna  '", hagslfslandsinsaukYesssemhnmunaWllumlkindumskilarkissj;Wi;verulegum '#- viWb;tartekjum,nemaeftilvillfyrstariW.MeWYvaWinnheimtaskattaftekjumafarWiog (z$. gengishagnaWiafsluhlutabrfaeiguhlutaflagaergerWtilrauntilYessaWtvskattleggja ( Yessartekjur:fyrstYegarviWkomandihlutaflaggreiWirskattaftekjumogsWanYegarYessi  hagnaWurergreiddurtileigendaflagsinsformiarWs.AfleiWinginverWursaWmennmunu  leysauppslenskeignarhalds-ogfjrfestingarflgeWaflytjafjrfestingarsnarrlandi. a XessufylgirviWskiptakostnaWursemmyndarenganvirWisaukafyrirsamflagiWoghefurYv T, neikvWefnahagsleghrif.XheftirkvWiWdreifWaeignaraWildefYaWnrframaWganga.  FrdrttarbrnivaxtagjaldaviWskuldsettaryfirtkur.     MeWkvWi8.gr.erlagttilaWviWsamrunaflagafalliniWurrttursameinaWsflagstil  X YessaWteljatilfrdrttarbrragjaldavextiaflnumsemsameinaWflaghefurtekiWtilfjr K #  mgnunarkaupahlutumflagisemsameinaster.      StluninaWstuWlaaWtakmrkunhversumikiWafvaxtagjldumfyrirtkjashgtaW    dragafrskattskyldumrekstrartekjummeWYaWaWmarkmiWiaWdragarhvatafyrirtkjatil   YessaWfjrmagnasigumofmeWlnsfstaWeiginfjrYersleiWsemlagtertilaWfara wO  illatilYessfallinaWmati1.minnihluta.VerWitillaganaWlgumerlklegtaWhnverWierfiW B  framkvmd.Hnmunskilalitlumtekjumfyrirrkissj;Wenefnahagslegttj;nafhennikann    aWverWaY;nokkuW.rttar1.minnihlutiaWYaWvrimunskilegraaWvinnafaglegattekt   YvhvortskilegtsaWinnleiWatakmarkanirhlutfallilnsfjrfjrmgnunfyrirtkjaviW {  treikningheimildtilfrdrttarskattskyldumrekstrartekjum(e.thincapitalisationrules), nF lktogtWkastUmsumlndum.VerWiniWurstaWansaWslktsskilegtvrieWlilegtaW 9 leggjakjlfariWframvandaWfrumvarpYessefnisfremurenaWsamYykkjaillagrundaWaog  mgulegaskaWlegabreytingusemYessa.    HugmyndssemsetterframfrumvarpinueraWmrguleytiglluW.GengiWertfrYv r aWb;kfrteignavirWifyrirtkjaendurspegliraunverulegtverWmtirekstrarogaWviW e= skiptavildfelistenginverWmti,aWviWskiptavildnUtistekkitiltekjuflunar.NerYaWsvo 0 aWrekstrarvirWifyrirtkjageturveriWmunhrraeWalgraenb;kfrtvirWi.XaWerrang  hugmyndaWaWeinssrstkfjrfestingarflgnotiYaWferWsemertlistuWathugasemdum  viWfrumvarpiW.RekstrarflgkaupaiWulegannurfyrirtkiogYaWyfirverWsemYaugreiWa i umframb;kfrtvirWieigna(viWskiptavild)eroftastsannarlegatekjuberandiogYvverW \4 mtaskapandifyrirsameinaWflag.XaWer;raunsttaWhaldaaWYaWshgtaWaWgreina ' lntkursemnotaWarerutilyfirtkufrWrufjrmagnisemfyrirtkikannaWnotarekstri  snumogtilannarrafjrfestinga,srstaklegaYegarhorftertillengritma.AWaWgreinatil  teknarlntkureftirtilgangierafarerfittvegna;lkraendurgreiWsluferlalna,endurfjr `  mgnunar,slueignao.s.frv.GerterrWfyriraWskuldsettumyfirtkumfylgivalltofur S+! skuldsetning.BreytinginskaWarYveWlilegogh;flegaskuldsettkaupfyrirtkjum,nYess " aWhafaminnstuhriffyrirtkisemyfirskuldsetjasigmeWWrumaWferWumWrumtil # gangi.  $   TillaganumaWvextiraflnumsemtekinerutilYessaWgreiWatarWskuliekkivera !W% frdrttarbrirfrskattierfurWulegogberaWfellatrfrumvarpinuaWmati1.minnihluta. J""& 0hennifelast;eWlilegafskiptiafeWlilegrifjrmagnsskipanogfjrstUringufyrirtkja.Hvers #' vegnattifyrirtkisemerkomiWmeWofhtteiginfjrhlutfallekkiaWtakalntilYessaW #( greiWatarW?HvernigeigaskattyfirvldaWgreinalntkurfyrirtkjasundureftirYvhvort $ ) hlutilnannakunniaWhafaveriWnotaWurtilYessaWgreiWatarWeWaannars?Velrekinfyrir v%N!* tkisitjasjaldanvannUttulausufjrmagniogYverekkertathugavertviWaWYaufjrmagni A&"+ tborgunarWstilhluthafaaWhlutameWlntkum.Rkissj;Wurhefurtekjurafvaxtatekjum  '", YesssemlnarfyrirtkisamahvortlniWernotaWtilfjrfestinga,tilYessaWfjrmagnaveltu '#- fjrmuni,greiWauppeldrilntkureWagreiWaarWtilhluthafa.HversvegnattilnsemaW (z$. hlutaeWalluleytiernotaWtilYessaWhgtsaWstandaviWarWgreiWsluekkiaWverameW ( hndlaWsamahttogaWrarlntkurviWkomandifyrirtkis?FyrirhendieruskUrlgum  takmarkanirarWgreiWslumogrttar1.minnihlutiaWenginstWaertilaWskaparttar  ;vissumeWvanhugsaWritillgueinsogYessari. a   VerWitillaganaWlgummunhnkomavegfyrireWlilegaendurnUjuneignarhaldsfyrir T, tkjumlandsins,enslkendurnUjunernauWsynlegfyrirefnahagslfiW.AWsvomikluleyti  semslkviWskiptimunueigasrstaWmunYessibreytingleiWatillkkunarverWmatifyrir  tkja.     VerWigreininaWlgummunhnaWsjlfsgWuekkiverWaafturvirk,endastangastslkt  X viWstj;rnarskrna.HnkannengusWuraWveikjafjrhagfjldafyrirtkjasemhafasam K #  einastundanfrnumrummeWkrfumumhrriskattaframtWinnienYaugerWurWfyrir    tlunumsnum.XessitillagamunYvgangaYverttlanirumendurreisnatvinnulfsins.      RtteraWvekjaathygliYvaWeinhverjirstarfsmennrkisskattstj;rateljaaWekkisum   neinaefnisbreytinguaWrWafrngildandilgum.EinungissveriWaWskUrangildandi wO  lg.XertilYessaWtakaaWengird;marhafafalliWYessattYrttfyriraWathfiWhafi B  veriWstundaWundanfarinr.      FyrstiminnihlutileggurtilaWYettakvWiverWifellttogaWhugaWverWiaWYvaWtaka   uppsvipaWarreglurogtWkasthelstuviWskiptalndum0slandsefviljiertilaWhamlagegn {  ofurskuldsettumyfirtkum. nF Xrepaskiptskattkerfieinstaklinga.    014.gr.erlgWtilumbyltingnveranditekjuskattskerfieinstaklinga.LagtertilaWinn  leittverWiYrepaskiptskattkerfiogaWhorfiWveriWfrsamskttunhj;naaWnokkruleyti.Lj;st r eraWYessirWstfungerirskattkerfiWfl;kiWogallaskattframkvmderfiWariogkostnaWar e= samari.UndanskotverWaauWveldariogeftirgreiWsluraukastkerfinu.Xettaeruhelstugallar 0 nUjukerfienaWalmarkmiWiWeraukintekjujfnunsemtalinerverakostur.Stj;rnarliWar  hafasagtaWhrsveriWaWtakauppkerfisvipaWYvsemtWkastNorWurlndunumoger  YaWsagtveraYeimtilgangiaWinnleiWahr?norrntvelferWarkerfi .XverekkirvegiaW i skoWannarhverjireiginleikarnUskerfiseruogberasamanviWNorWurlndin.meWfylgj \4 andimynderujaWarhrifkerfinusUnd. ' wlC3/b~1 %  `4]+6@E{  Z0B w >?>?>> >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? (z$.>?>?   EinsogsstmyndinnimunnUttkerfiekkibreytaeWlitekjuskattskerfisins.0slenska ( kerfinuermunhrripers;nufrdrtturenannarsstaWarNorWurlndum,bWifyrirogeftir  skattkerfisbreytinguna.0barhinnanorrnurkjannagreiWaskattafmunlgritekjumen  0slendingar.SkattbyrWierlgrihrlandillumtekjuh;pumsemsUndirerumyndinni. a EftillgursemhrerukynntarnframaWgangaeykstskattbyrWinmillitekju-oghtekju T, h;punumogverWurviWum800Ys.kr.mnaWarlaunnsthstNorWurlndunum,eftir  SvYj;W.EfmarkmiWiWmeWbreytingunumeraWfraskattbyrWitekjulgstuh;pannasvip  aWstigogannarsstaWarNorWurlndunumhefurrngleiWveriWvalin.EfnhefWittYv   markmiWihefWiYurftaWlkkafrtekjumarkiWtilmunaogaukaskattbyrWinatekjulgstu  X h;pana.0tflunnimsjfrtekjumarkhlutfalliviWmeWallaunYj;nustuogiWnaWi. K #  ulA1-b>v9d  ` @E2 a d d   u >?>?>> >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >?>?>?>? >>>?>?  EinsogsjmerfrtekjumarkiW0slandium28%afmeWallaunumYj;nustuogiWnaWi 0 semermunhrraenannarsstaWarNorWurlndum.XessistaWreyndsUniraWeinstaklingur  innbyrjarmunseinnaaWgreiWaskattaftekjumsnum0slandiogYvYarfaWlkkapers;nu  frdrttmikiW0slandieftakaupp?norrntvelferWarkefi hvaWvarWarskattlagningu i 0slandi.XaWerekkin;gaWtakauppYrepaskiptskattkerfi.SkattleysismrkinerulktoggirW \4 ingsemskaparhindruntekjujfnun.Hmrk,lktogeruhrlandi,kallaframhajaWar ' skatta.HinsvegarerhgtaWhafahriftekjudreifingunameWlgumskattleysismrkumog  fjlYrepaskattkerfimeWlgumjaWarskttumlgstutekjuh;pana.XegarjaWarskattareru  orWnir46%,framlaglfeyrissj;Wer12%meWframlagivinnuveitendaogtryggingagjaldiW `  erorWiW8%!samtals66%!YerekkimikiWeftirafsWustukr;numlaunaefstaYrepinu. S+!   FyrirnefndinnikomframaWgestirvoruallirsammlaumaWeftirgreiWslurmunduaukast " kerfinu.DmiumYaWereinstaklingursemermeW270Ys.kr.hjvinnuveitandaAog250 # Ys.kr.hjvinnuveitandaB.VinnuveitandiAaWdraga24,1%staWgreiWsluaWviWbttu  $ tsvariaflaunYeganumogvinnuveitandiBmeWrttuauktsvarsaWdraga27%af200Ys. !W% kr.og33%af50Ys.kr.XaWersetthendurlaunYegansaWtilkynnavinnuveitendumAog J""& BhvaWaskattYrepihanner(sjnnar28.gr.,bliW).NerYaWsvoaWmargirlaunYegar #' hirWaekkiumreglursemYessar.SkattlagninginerYleiWrtteftirogtillagningarkemur #( meW2,5%lagirisWar.Fyrrverandirkisskattstj;ri,GarWarValdimarsson,settiYrupp $ ) lUsingarframfundumefnahags-ogskattanefndaraWviWupptkustaWgreiWslukerfisinshr v%N!* landihefWireynslansUntaWum95%teknainnheimtuststaWgreiWslukerfinuogum50% A&"+ eftirgreiddukerfi.XaWerYvekki;lklegtaWtekjutlunvegnaYessasofmetinogskatt  '",  stofnarverWiekkijafnsterkirogner. '#-   &   NerumrglndmeWfjlYrepaskattkerfiogvirWastekkiglmaviWYettavandaml.X ( ertil'(UԀYessaWtakaaW0slendingareru;venjulegiraWYvleytitilaWYeirvinnamargirfleiri  eneinumvinnustaW.XerWrumlndumbiWaWgirWafyrirvandamliWeinsogtildmis  DanirhafagertmeWYvaWveitavinnuveitendumaWgangaWupplUsingumumhvareinstak a lingurinnvinnurannarsstaWar.XannigerhgtaWleggjabyrgWinaherWarvinnuveitendum T, enekkiervstaWallirvrungWirmeWslkaupplUsingagjf.    XertillgunnisettframYaWnUmliaWekkierlitiWhj;nogsambWaraWilasemeina  eininguviWskattlagningu.Xanniggtuhj;nYarsemannaWerheimavinnandioghittmeW   hartekjurborgaWhrriskattaenhj;nsembWierutivinnandi,YrttfyriraWtekjurheimil  X annavruYrsmu.XaWerlit1.minnihlutaaWYettas;rttlttog;skiljanlegtafhverju K #  YessiagnierekkisniWinnafnUjukerfi.      GestirnefndarinnarsUndujafnframtframaWupptakaYrepaskattkerfiskallaWiaW    uppfraYyrftilaunakerfifyrirtkja.NverandikerfirWuekkiviWYrepaskatt.tlaWeraW   uppfrslalaunakerfigetikostaWum100Ys.kr.fyrirtki.KostnaWur1.000fyrirtkja wO  erYvum1milljarWurkr.aukYjlfunarkostnaWarsemgtiveriWannaWeins. B    ViWalmennaskattframkvmdYykirmikillkosturaWtekjuskattskerfiWseinfaltoggagn    stt.XaWtryggiskilvirkni.BendamaWDanirhafanUlegafkkaWYrepumrYremurtv   ogSvarglmaviWaWlkkajaWarskattahjhstutekjuh;punum.XleikurYrepaskattkerfi {  starfsstttirmeWsveiflukenndlaun,tilaWmyndasj;menn,grtt. nF   0bliWgreinarinnarerlagttilaWhlutfallskattsfjrmagnstekjurverWihkkaWr10% 9 18%.1.minnihlutibendiraWYettagetileitttilfjrfl;tta,enfjrmagnleitarYangaWsem  skattarerulgstir.XerhrumskattlagningunafnvaxtaaWrWaenekkiraunvaxta.Vegna  verWb;lguerunafnvextirmunhrriogerYvmrgumtilfellumveriWaWskattleggjahfuW r st;l,semermeiralagi;sanngjarnt. e=   FyrstiminnihlutileggurtilaWupptkuYrepaskattsverWifrestaWumeittr,efvilji 0 stj;rnarmeirihlutansereinbeittur,YannigaWrWrmgefisttilaWsnWaafauglj;saagnaog  erbentskattlagningusreignarsparnaWarsemleiWtiltekjuflunarstaWhkkunartekju  skattseinstaklinga. i Pers;nuafslttur. '   015.og24.gr.frumvarpsinserugerWarverulegarbreytingarpers;nuafsltti.015.gr.  erlagttilaWafnemavsitlutengingupers;nuafslttar.024.gr.erulagWartilbreytingar  brWabirgWakvWitekjuskattslagannaogfelldarrgildilgbundnarhkkanirsemtakattu `  gildiupphafirs2010og2011.EkkiliggurfyrirneysluverWsvsitaladesemberenspr S+! gangatfr8,6%rsvexti,semgfi358,7.Pers;nuafsltturinnsamkvmtgildandilgum " aWhkka1.janar2010hlutfalliviWhkkunneysluverWsvsitlufrdesember2008til # desember2009ogttiYvaWhkkar42.205kr.45.471kr.AWaukipers;nuafsltturinn  $ aWhkkaum2.000kr.ogttiYvaWverWa47.471kr.aW;breyttumlgum.EfstaWgreiWslu !W% pr;sentanyrWi;breytt,37,2%(semerhWmeWaltsvari),yrWufrtekjumrkaW;breyttu J""& 138.707kr.fyrirYannsemsparar4%sreignarsparnaW.Hreftirfylgirtaflayfirsaman #' burWtekjuskttummiWaWviWgildandilgogfrumvarpiW:  #( <>i ?vvb<o  *ddd Xdd Xdd X>>,Ndd ,edd ,edd%,dd%,edd +  1"(( 1#  o@#o   ;,!(" ;Gildandilg ;,!(" ;Frumvarp ;,!(" ; ?,!(" ? @1'("  @Pers;nuafslttur 2# 247.471 ;,!U ;44.206 ;,!U ;Ј ?,! U ? @1' "  @StaWgreiWslupr;senta 2#  237,20% ;,! " ;37,20% C0! " C#  o֟#ى  Mismunurlgumogfrumvarpi L=*U  L#  ى~#o  IWgjald ;,!a ;8% ;,!aU ;8% ;,!aU ;kr. ?,!aU ?% @1'a"  @Frtekjumark 2#T, 2138.707 ;,!T,U ;129.165 ;,!T,U ;Ј ?,!T,U ? @1'T,"  @120.000 2# 20 ;,!U ;0 ;,!U ;0 ?,!U ?0,0% @1'"  @125.000 2# 20 ;,!U ;0 ;,! U ;0 ?,!!U ?0,0% @1'""  @130.000 2# # 20 ;,! $U ;286 ;,! %U ;286 ?,! &U ?0,2% @1' '"  @135.000 2# X( 20 ;,! X)U ;1.997 ;,! X*U ;1.997 ?,! X+U ?1,5% @1' X,"  @140.000 2#K #- 2443 ;,!K #.U ;3.708 ;,!K #/U ;3.266 ?,!K #0U ?2,3% @1'K #1"  @145.000 2# 2 22.154 ;,! 3U ;5.419 ;,! 4U ;3.266 ?,! 5U ?2,3% @1' 6"  @150.000 2# 7 23.865 ;,! 8U ;7.131 ;,! 9U ;3.266 ?,! :U ?2,2% @1' ;"  @160.000 2# < 27.287 ;,! =U ;10.553 ;,! >U ;3.266 ?,! ?U ?2,0% @1' @"  @170.000 2#wO A 210.710 ;,!wO BU ;13.975 ;,!wO CU ;3.266 ?,!wO DU ?1,9% @1'wO E"  @180.000 2#B F 214.132 ;,!B GU ;17.398 ;,!B HU ;3.266 ?,!B IU ?1,8% @1'B J"  @190.000 2#  K 217.555 ;,!  LU ;20.820 ;,!  MU ;3.266 ?,!  NU ?1,7% @1'  O"  @200.000 2# P 220.977 ;,! QU ;24.243 ;,! RU ;3.266 ?,! SU ?1,6% @1' T"  @250.000 2#{ U 238.089 ;,!{ VU ;42.225 ;,!{ WU ;4.136 ?,!{ XU ?1,7% @1'{ Y"  @300.000 2#nFZ 255.201 ;,!nF[U ;60.671 ;,!nF\U ;5.470 ?,!nF]U ?1,8% @1'nF^"  @350.000 2#9_ 272.313 ;,!9`U ;79.117 ;,!9aU ;6.804 ?,!9bU ?1,9% @1'9c"  @400.000 2#d 289.425 ;,!eU ;97.563 ;,!fU ;8.138 ?,!gU ?2,0% @1'h"  @500.000 2#i 2123.649 ;,!jU ;134.455 ;,!kU ;10.806 ?,!lU ?2,2% @1'm"  @600.000 2#rn 2157.873 ;,!roU ;171.347 ;,!rpU ;13.474 ?,!rqU ?2,2% @1'rr"  @700.000 2#e=s 2192.097 ;,!e=tU ;208.239 ;,!e=uU ;16.142 ?,!e=vU ?2,3% @1'e=w"  @800.000 2#0x 2226.321 ;,!0yU ;250.291 ;,!0zU ;23.970 ?,!0{U ?3,0% @1'0|"  @900.000 2#} 2260.545 ;,!~U ;292.703 ;,!U ;32.158 ?,!U ?3,6% @1'"  @1.000.000 2# 2294.769 ;,!U ;335.115 ;,!U ;40.346 ?,!U ?4,0% @1'"  @1.100.000 2#i 2328.993 ;,!iU ;377.527 ;,!iU ;48.534 ?,!iU ?4,4% @1'i"  @1.200.000 2#\4 2363.217 ;,!\4U ;419.939 ;,!\4U ;56.722 ?,!\4U ?4,7%@?vvb>i @7-+\4"   7#  o*#Ԁ ' TekjuskatturaWilameWtakmarkaWaskattskyldu.    017.gr.eraWfinnatillgursemfrafjldatekjuflokkaaWilameWtakmarkaWaskattskyldu  hrlendisbrtt;skattlagningu.TekjurYeirraverWaYskattlagWar15%hlutfallinfrdrtt ` ar.HrermeWalannarsumaWrWagreiWslurfyrirYj;nustu,tekjurafleigu,afnotafeinka S+ leyfum,lausaf,arWogsluhagnaWogvaxtatekjur,enYrvoruundanYegnarskattiYartil  septemberYessuri.    NitillaganframaWgangamunuerlendiraWilarberaYyngriskattaeninnlendirYarsem   YeimverWur;heimiltaWdragakostnaWfrtekjum.ErlendumlnveitendumverWurfyrir !W munaW,Yrttfyrirtvskttunarsamninga,aWfskattlagningunabtta.Xvgeturheildarskatt J"" lagningvegnavaxtagreiWslnaorWiWhrriennett;tekjurlnveitandansvegnalnsins.Aug # lj;steraWYettamungerafjrmgnunslenskrafyrirtkjaerfiWariogdUrari.XaWerYvlit # 1.minnihlutaaWbreytaeigigreininniYannigaWumnett;skattlagninguverWiaWrWastaW $  brtt;skattlagningar. v%N! ЀTekjuskatturlgaWila.  '"   HvaWvarWar18.gr.frumvarpsinsvarar1.minnihlutiennogafturviWYvaWleiWskatt '# lagningarverWifarinviWaWvinna0slandtrnverandiefnahagsrWugleikumeinsogYessi (z$ tillagafelursr.EnnogafturerminntskattlagningusreignarsparnaWarsemvalkostviW ( tekjuflunrkissj;Ws.  AuWlegWarskattur. a   0dliW25.gr.frumvarpsinseraWfinnatillgusemgengurtaWvekjatillfsinsaflagWa T, eignarskattaogendurnefnaYauWlegWarskatta.Skattstofnmyndanett;eignireinstaklinga  semeruumfram90millj.kr.oghjhj;num120millj.kr.    FyrstiminnihlutigeriralvarlegarathugasemdirviWaWhj;nogsambWarf;lksuskattlgW   annanhtteneinstaklingar.XaWer;rttlttogekkiandajafnrWis.  X   Xgerir1.minnihlutialvarlegarathugasemdirviWhvernigskattstofnerkvarWaWur.Best K #  eraWtakadmiaf;hagrWinusemfelstauWlegWarskattinumtilaWundirstrikaafleiWing    arnar.HugsumokkureinstaklingasemeigasamanfyrirtkiogvinnaYv.Xessireinstak    lingarhafaaldreitekiWtarW,greittsreWlileglaunogalltafrekiWfyrirtkiWmeWhagnaWi.   EigiWfhefurbyggstuppfyrirtkinuogmyndarnskattstofnfyrirauWlegWarskatt.Eftir wO  aWauWlegWarskatturhefurveriWlagWurerenginleiWnnurenaWhefjatgreiWsluarWstilaW B  standaundirskattgreiWslum.XaWveikireiginfjrgrunnfyrirtkisinsogYarmeWrekstrargrunn    Yesstillengritma.XessumeinstaklingumerrefsaWfyriraWhafalagtalltsittfyrirtkiW   staWYessaWgreiWasrarWogskuldsetjaYaW. {    SkattframkvmdintillgunniereinnigvanhugsuWaWmati1.minnihluta.Samkvmt nF tillgunnierYaWskattalegab;kfrteigiWfsemmyndarskattstofnfyrirtkjum.0fyrsta 9 lagierframtalsdagsetningfyrirtkjamrgummnuWumeftirdagsetningueinstaklinga.  HvernigeinstaklinguraWgetataliWframmrgummnuWumWurenfyrirtkiWtelurfram  skattalegtb;kfrteigiWf?HvernigeinstaklingurinnaWfupplUsingarumskattalegtb;k r frteigiWferlendumfyrirtkjum,Yarsemhannltinnhlut;skrWumflgumo.s.frv.? e= HvererskattstofnmannssemmrgumfyrirtkjumYarsemsumerumeWneikvtteigiW 0 fennnurmeWjkvtt?aWmismunaslkumeinstaklingiogYeimsemeittflagmeW  rWfyrirtkjaundirsrsemerusmustWu?    ErfitteraWsjfyrirsrskattframkvmdvarWandiYettakvWiogbendir1.minnihluti i aWYessigreinverWihugsuWtilenda,einsogreyndargildirumlllgsemAlYingisam \4 Yykkir. ' UpplUsingaskyldalaunamanns.    FyrstiminnihlutigeriralvarlegarathugasemdirviWbliW28.gr.enYarerlagaskyldasett `  launamannaWupplUsavinnuveitandaumhvaWaskatthlutfallskuliinnheimta.Vsasthrtil S+! umfjllunar14.gr.frumvarpsinsumnnariumfjllunumvandamlsemYessarigreineru " fylgjandi. #   AlmenntmafYessariumfjllunsjaWfrumvarpiWervarlanema;fullburWadrgog !W% leggur1.minnihlutitilaWYvverWi vsaWtilrkisstj;rnarinnar.  J""& @ AlYingi,19.des.2009. #( % v%N!(@>>(@ TryggviX;rHerbertsson, % * @  frsm. %!+ @)XPturH.Blndal. % +