WPC4 [0rA8`͜fl[qyp+=9a\|,Cڟs~BC6T:a ?ǻ3o >u%Fr"並c_B[^õr" ϸ2R)ezƝT5p{XH5e-"al/ Df'X; OrtBGӑq{uWHʓى 't-7 nj -% }zSBJp5,E}Tߌg8_y6"L~s˔~}AO0HWߖp[fDp,&9,abiU1J5 hn?T}1 \肋fϣL$mȈ=s2*l #ǨEwkzbؘD){t±lL:UN, %z 0#w(@ 4h m>w^ 4Z& 0( B- 0; 0D 0T( N 1 0!!!! 0$$ 0'' 0u** 0w=+=+ 0++ 0Q,Q, 1u---- B----$------------ 72../.. 1-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/-/U:////M0000D 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0P11 02Q3 04&d9 Z6Times New Roman RegularX($,..,VTRW6&A4W6&A4 6&A4 6&A4T ? VV0?vvbX0#ggdd  8Vdd8ISUS,.     ^^` Adobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt+OdN:i+003|x8DocumentManagement::ModifiedBooleanTRUE($)Hairline d(%20j$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0  T : l*umgrum einstakar greinar  Um1  .ۀgr.  umLevel 1Level 2Level 3Level 4Level 5  a.',..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _Ԁ ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3.$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3.$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`    d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(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) d  g+,..,XXXX? XX0?vvbX0#ggdd  ISUS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e.),..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _>? Ҁ8_ z,kaflikafli  6III  .6ۀKAFLI     kaflanumerLevel 1Level 2Level 3Level 4Level 5F 7 #,greingreinarnCmer  83  .8ۀgr.  greinLevel 1Level 2Level 3Level 4Level 5X[ |0greinmfgrein meW fyrirs?gn  84  .8ۀgr.    !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ >?  _ikmo(%03q 9150.lggjafarYing2019!2020. ( Xingskjal27"27.ml.      ] Frumvarptillaga#  ]d#   U  umbreytingulgumumtekjuskatt,nr.90/2003,meWsWaribreytingum   (frdrtturvegnakolefnisjfnunar).   X Flm.:AriTraustiGuWmundsson,BjarkeyOlsenGunnarsd;ttir,    GuWmundurAndriThorsson,HelgiHrafnGunnarsson,Kolbeinn:ttarssonPropp,    LneikAnnaSvarsd;ttir,:liBjrnKrason,:lafurX;rGunnarsson.     1.gr. B    ViW31.gr.lagannabtistnUrtluliWur,svohlj;Wandi:FramlgtilaWgerWasemgagnast    kolefnisjfnun,Y;ekkiyfir0,85%aftekjumskv.BliW7.gr.Yvrisemframlgineruinnt   afhendi.XettaviWaWgerWirrekstritilkolefnisjfnunarsemogfjrframlgtilsk;grktar, {  uppgrWslustarfaogendurheimtarvotlendis.Tilframlagateljast,aukfjrframlagatilsj;Wa, nF stofnana,sjlfseignarstofnanaogsamtakasemvinnaaWkolefnisjfnun,verklegarfram 9 kvmdirsemfyrirtkitakaaWsrsamvinnuviWsj;Wi,stofnanir,sjlfseignarstofnanirog  samtkogtakaekkigreiWslufyrir.TilframlagatelsteinnigframkvmdakostnaWur,svosem  fWiogferWir,YegarumeraWrWasjlfboWaliWastrfstarfsmannafyrirtkistilkolefnis r jfnunar.RWherraskalsetjareglugerWumframkvmdkvWisins. e=   2.gr.  K   LgYessitakagildi1.janar2021ogkomatilframkvmdafyrirtekjuriW2020.  #dgg  GreinargerW.#ggd  \4    FrumvarpiWvarlagtfram149.lggjafarYingi(497.ml)ogernlagtframafturmeW ' breytingumsamrmiviWbendingarsembrust.    0slenskstj;rnvldhafasettsrframskinmarkmiWloftslagsmlum.FyrraskrefiWverWur  tekiWmeWYvaWgangastundirskuldbindingarParsarsamkomulagsinsumsamdrttlosun `  gr;Wurhsalofttegunda.SeinnaskrefiWfelstaWnYeirristWuaWverWakolefnishlutlaust S+! samflagfyrirriW2040.HvorugumarkmiWiverWurnWnvirkrarsamvinnurkis,sveitar " flaga,atvinnulfsogalmennings. #   MeWalaWgerWasamYykktriaWgerWatlunrkisstj;rnarKatrnarJakobsd;ttureraukin  $ bindingkolefnis.XarereinnafyrirferWarmestaukinsk;grktoguppgrWslaauWnaogilla !W% farinsgr;Wurlendis.0lj;shefurkomiWaWendurheimtvotlendissemrsthefurveriWframog J""& ekkinUttereinnighrifarkaWgerWviWaWbindagr;Wurhsalofttegundir.NU,slenskaWferW #' viWaWdlakolefnisgasiniWurberggrunnogmyndaYarsteindhefurvakiWathyglioggetur #( hentaWorkufrekumiWnaWarverum.UnniWerjafntogYttaWendurskoWunaWgerWatlunar $ ) innarogsettframskilgreindmarkmiWeftirYvsemfjrlghversrsteljastrma. v%N!*   XtttakafyrirtkjallumatvinnugreinumbarttunnigegnhlUnunloftslagsheimsvsu A&"+ erafarmikilvg.YaWviWumreksturinnsjlfanenekkisWurumframlgfyrirtkjatil  '", sk;grktar,endurheimtarlandgWaogendurheimtarvotlendis.FramlgingetaveriWformi '#- kolefnisjfnunarstarfsemifyrirtkjasamvinnuviWKolviW,samstarfssamningumkolefnis (z$. 9 y_   bindingu,sjlfboWaliWastrfstarfsmannaeWafjrframlg,Y.e.styrkirtilsamtakaeWastofnana ( semvinnaYessumvettvangi.SemdmimnefnaSk;grktinaeWask;grktarflg,Land  grWslunaogVotlendissj;Winn.EinnigmnefnaaWfyrirtki,t.d.byggingariWnaWieWa  verkefnummeWYungavinnuvlum,hafasUnthugaaWfverkefniviWendurheimtvotlendis a ogvinnaYaunYessaWfgreittfyrir.FramlagYeirravrimetiWtilfjr,Y.e.kostnaWurviW T, reksturognotkuntkjaogkostnaWurvegnaferWaogfWisstarfsmanna.    0samrmiviWbreyttaraWstWurloftslagsmlumogrkanviljasamflaginuermeW  frumvarpinulgWtilbreyting31.gr.lagaumtekjuskatt,nr.90/2003,semheimilarfrdrtt   frtekjumafatvinnurekstri.LagtertilaWheimiltverWiaWbeinframlgtilkolefnisbindingar  X eWakolefnisjfnunarmegireiknastsemfrdrttarbrrekstrarkostnaWuratvinnurekstrar,allt K #  aW0,85%aftekjumskv.BliW7.gr.TilsamanburWarmnefnaaWheimildtilfrdrttarerallt    aW0,75%aftekjumYegart.d.umg;WgerWarstarfsemieraWrWa,sbr.2.tlul.31.gr.laganr.    90/2003.     SkilyrWifyriraWheimiltverWiaWnUtakostnaWtilfrdrttareraWframlgnUtisttilaWgerWa wO  semgagnastviWkolefnisjfnunogaWframlginbeinisttillgaWilasemertilYessbraWtaka B  viWslkuframlagi.0frumvarpinuerlagttilaWrWherrasetjireglugerWumframkvmd    kvWisins,svosemumhvaWteljisttilaWgerWasemgagnistkolefnisjfnun,hvortogYmeW   hvaWahttib;khaldsskylduraWili,fyrirtkieWaeinyrkimeWskattskyldastarfsemiskuli {  leggjaframstaWfestarupplUsingarumslkframlg,fjrhWframlagsins,hvaWfelistYvog nF hverseWlisYaWs!t.d.hvortumsaWrWabeinfjrframlgtilsamtakaeWastofnana, 9 greiWslurvegnaferWaogfWisstarfsmannaYegarstarfsmenninnaafhendisjlfboWaliWastarf  tilkolefnisjfnunareWaframlgsjlfanreksturinnsemgagnasttilkolefnisjfnunar!til  hversframlagiWbeinist,hvenrogeftiratvikumhvarYaWsinntafhendiaukstaWfestingar r m;ttakandaframlagsinsm;ttkuYessogWrumatriWumYvtengdum.Jafnframtskulisetja e= nnarifyrirmliumfrdrttsamkvmtkvWinu,Y.m.t.hvaWaupplUsingarberiaWleggja 0 framviWframtalskattsogskilgreinannarhvaWaskilyrWisj;Wir,stofnanir,sjlfseignarstofn  anirogsamtksemsinnikolefnisbindinguYurfiaWuppfyllatilYessaWfallaundirgildissviW  kvWisins.NauWsynlegteraWframkvmdfrdrttarverWibWiskUroggagnssvoaWhn i nisannarlegamarkmiWisnu.XessYarfaWgtaaWekkiverWiunntaWnUtasamakostnaWtil \4 frdrttaroftareneinusinni.XvYarft.d.aWgerabreytingu16.gr.reglugerWarumfrdrtt ' frtekjumafatvinnurekstrieWasjlfstWristarfsemi,nr.483/1994,semheimilarfrdrtt  vegnask;ggrWsluogsandgrWslu.FlutningsmennteljaskilegtaWfrdrttarbrframlg  verWihlutiaftlunumlosunogkolefnisjfnunfyrirtkjaogannarraskattgreiWendasem `  fallaundirreglugerWrWuneytisins.XaWerhendihversfyrirtkisaWtengjaframlgingrnu S+! b;khaldi,nUskpunogYr;un,allteftireiginloftslags-ogumhverfismarkmiWum.