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S+!  y b.(II.) #  y XrttfyrirkvWi2.mgr.5.gr.skalgjalddagigistinttaskattsvegnauppgjrstmabilanna  $ janarogfebrarannarsvegarogmarsogaprlhinsvegarrinu2020vera5.febrar2022. !W% O|    O|0_  VII.KAFLIO|0_W_݌ #' Ќ   N     N_  Breytinglgumumskyldutryggingulfeyrisrttinda #( ogstarfsemilfeyrissj;Wa,nr.129/1997.N__݌ $ ) Ќ    K|    K|`  9.gr.K|``݌ v%N!* Ќ    y kvWitilbrWabirgWaVIIIlgunumorWastsvo: A&"+  y XrttfyrirkvWi11.og12.gr.errtthafasreignarsparnaWarheimilttmabilinu1.aprl  '",  2020til1.janar2021aWskjaumtgreiWslusreignarsparnaWar,semmyndasthefurafviW '#- b;tariWgjaldiskv.II.kafla,til&   vrsluaWilaskv.3.!5.mgr.8.gr.ogskalgreiWslumhttaWeftir ( Yvsemnnarermltfyrir'(bԀumkvWiYessu.   y HeimilterYvtmabilisemtilgreinter1.mgr.aWhefjatborguninnstWusreignar  sparnaWarrtthafa,samtvxtum,aWfjrhWsem1.aprl2020nemursamanlagtalltaW a 12.000.000kr.;hWYvhvortsheildarfjrhWsreignarsparnaWarervrsluhjfleirien T, einumvrsluaWila.SkalsfjrhWgreiWasttmeWjfnummnaWarlegumgreiWslum,aWfr  dreginnistaWgreiWslusamkvmtlgumumstaWgreiWsluopinberragjalda,15mnaWatma  bilifrYvaWbeiWniumtgreiWsluerlgWframhjvrsluaWila.BtgreiWslutmistyttisthlut   fallslegaefumlgrifjrhWen12.000.000kr.eraWrWa.  X  y :skirtthafieftirtgreiWslusreignarsparnaWarskv.2.mgr.skalhannleggjaframums;kn K #  YessefnishjviWkomandivrsluaWila.EfrtthafisreignarsparnaWhjfleirieneinum    vrsluaWilaskalhanngeragreinfyrirYvums;knsinni.     y VrsluaWilarsreignarsparnaWartakakvrWunumums;knrtthafaskv.2.mgr.oghafa   umsj;nmeWtgreiWslusreignarsparnaWihans. wO   y Skuldheimtumnnumer;heimiltaWkrefjastYessaWskuldarartakitsreignarsparnaW B  sinnsamkvmtYessukvWi,sbr.2.mgr.8.gr.     y SkatturinnhefureftirlitmeWtgreiWslumsreignarsparnaWarsamkvmtkvWiYessu.    y RWherraerheimiltmeWreglugerWaWkveWannarumfyrirkomulageftirlitsogt {  greiWslusreignarsparnaWar. nF  y BtgreiWslasreignarsparnaWarsamkvmtkvWiYessuhefurekkihrifbtursamkvmt 9 lgumumalmannatryggingaroglgumumflagslegaaWstoW.XhefurtgreiWslanekkihrif  greiWsluhsnWisb;tasamkvmtlgumumhsnWisbtur,greiWslubarnab;taeWavaxta  b;taskv.68.gr.lagaumtekjuskatt,atvinnuleysisb;taskv.36.gr.lagaumatvinnuleysis r tryggingaroggreiWslurtilforeldralangveikraeWaalvarlegafatlaWrabarna,sbr.22.gr.laga e= nr.22/2006. 0   10.gr.  n y 0staWorWanna?1.mars2009til1.janar2015 1.mgr.kvWistilbrWabirgWaIX i lgunumkemur:1.aprl2020til1.janar2021. \4   11.gr.  o y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:   y XrttfyrirkvWisamYykktalfeyrissj;Waumvanskilavextierstj;rnlfeyrissj;Wsheimilt `  aWsetjaregluruminnheimtuvanskilavaxtasemerulgriendrttarvextirskv.6.gr.lagaum S+! vextiogverWtryggingu,vegnaiWgjaldaskv.1.mgr.2.gr.semerukominframyfireindaga. " HeimildintekurtiliWgjaldagreiWslutmabilsfr1.janar2020til1.janar2021. # O|    O|q  VIII.KAFLIO|qq݌ !W% Ќ   N     N;r  Breytinglgumumsrstakanskattfjrmlafyrirtki,nr.155/2010.N;rer݌ J""& Ќ    K|    K|s  12.gr.K|s9s݌ #' Ќ    y kvWitilbrWabirgWaIIIlgunumfellurbrott. #(   $ ) O|    O|"t  &   IX.KAFLIO|"tIt݌ ( Ќ   N     Nt  Breytingsveitarstj;rnarlgum,nr.138/2011.Ntt݌  Ќ    K|    K|u  13.gr.K|uu݌  Ќ    y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: a  y Xrttfyrir1.og2.mgr.64.gr.ersveitarstj;rnheimiltaWvkjafrskilyrWum1.og2.tlul. T, 2.mgr.64.gr.viWstj;rnsveitarflagsinsrin2020!2022.'(ht  O|    O|w  X.KAFLIO|ww݌   Ќ   N     Nx  Breytinglgumumtekjustofnasveitarflaga,nr.4/1995.NxIx݌  X Ќ    K|    K|x  14.gr.K|xy݌ K #  Ќ    y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:     y Xrttfyrir4.mgr.4.gr.ergjaldendumfasteignaskattaskv.cliW3.mgr.3.gr.semeiga    viWtmabundnarekstrarrWugleikaaWstrWavegnatekjufallsheimiltaW;skaeftirfrestun   alltaWYremurgreiWslumfasteignaskattssemerugjalddaga1.aprl2020tilogmeW1.des wO  ember2020,meWsmuskilyrWumogmlsmeWferWarreglumogkveWiWerum$$$kvWitil B  brWabirgWaVII$$${ԀlgumumstaWgreiWsluopinberragjalda,nr.45/1987.Gjalddagiogeindagi    greiWslnasemfrestuntekurrttilegatiler15.janar2021.    y VerWigjaldandisemfrestaWhefurgreiWslumskv.1.mgr.,aWuppfylltumskilyrWum,fyrir {  miklutekjufallirekstrarrinu2020samanboriWviWfyrrarekstrarrgeturhann;skaWeftir nF auknumfrestiogdreifingugreiWslnasemhefurveriWfrestaWframtil15.dagsmnaWanna 9 jn,jloggst2021.:skumaukinnfrestoggreiWsludreifinguskalgjaldandinnbeinatil  sveitarflagsfyrir15.janar2021.  O|    O|  XI.KAFLIO|;݌ e= Ќ   N     N  BreytinglgumumrkisbyrgWir,nr.121/1997.N݌ 0 Ќ    K|    K|m  15.gr.K|m݌  Ќ    y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:   y kvWilagaYessaragildaekkiumYrbyrgWarskuldbindingarsemrkissj;Wierheimilt i aWundirgangastgagnvartlnastofnunumvegnaviWb;tarlnaYeirratilfyrirtkjasemorWiW \4 hafafyrirverulegutekjutapivegnaheimsfaraldursk;r;nuveiru.Aflaskalheimildafjr ' aukalgumfyrirriW2020vegnaYessarabyrgWarskuldbindingaogerrWherraheimiltaW  semjaviWSeWlabanka0slandsumaWannastframkvmdinagagnvartlnastofnunum.0slkum  samningiskalkveWiW%  umgrunnskilyrWiumviWb;tarlnmeWbyrgWrkisinssamkvmt `  YessukvWi,m.a.umaWlntakigreiWiekkiarWeWakaupieiginhlutimeWanrkisbyrgWar S+! nUturviW.% "  y RWherraskiparnefndtilaWhafaeftirlitmeWframkvmdYessakvWis.Nefndarmenn # skuluhafaYekkingumlefnumfjrmlamarkaWar.ForstisrWherratilnefnireinnnefndar  $ mann,samstarfsnefndhsk;lastigsinseinnogskaleinnskipaWurntilnefningarogskalhann !W% veraformaWurnefndarinnar. J""&  y Nefndskv.2.mgr.geturkallaWeftirupplUsingumogggnumumframkvmdsamnings #' skv.1.mgr.bWifrSeWlabankanumoghlutaWeigandilnastofnunum.Nefndinskalskila #( rWherraskUrsluumframkvmdinasexmnaWafresti,fyrstasinnfyrir1.n;vember2020, $ ) enjafnframtskalhnupplUsarWherrantafarefhnverWurvrviWbrotalamirfram v%N!* kvmdinni.RWherraskalleggjaskUrslurnefndarinnarfyrirAlYingi.Nefndarmenneru A&"+ bundnirYagnarskylduskv.X.kaflastj;rnsUslulaga.  '",   '#- O|    O|  & a  XII.KAFLIO|݌ ( Ќ     BreytingYinglUsingalgum,nr.39/1978.   DK|    K|  16.gr.'a(߉K|ъ݌  Ќ    y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: a  y XrttfyrirkvWilagaYessaraWlastviWaukiviWveWbrf,Yarsemkrfuhafieropinber T, stofnuneWafjrmlafyrirtkieWalfeyrissj;WurmeWfullgiltstarfsleyfi,semkveWureingngu  umfrestungreiWslnaskuldumeinstaklingaeWafyrirtkja,Y.m.t.vxtumogafborgunum,  alltaWnumnuWi,frogmeW16.mars2020tilogmeW1.september2020,vegnaheims   faraldursk;r;nuveiru,smurttarhrifogefhonumvriYinglUstoghannsamYykkturaf  X sWariveWhfum.ViWaukiskv.1.mlsl.skalundirritaWurafhlfulntaka,eWaeinhversYess K #  semhefurheimildtilaWskuldbindalgaWila,meWeiginhandarundirskriftogvottaWursam    rmiviW22.gr.eWaundirritaWurmeWfullgildrirafrnniundirskrift.     y 0viWaukaskv.1.mgr.skaltekiWframaWskilmlabreytingsgerWvegnafaraldursk;r   ;nuveiru.ViWaukaskv.1.mgr.skalYinglUsafyrir16.mars2021. wO   y VeWskuldabrfogtryggingabrfskuluvalltrituWumskilmlabreytinguYsemfelst B  viWaukaskv.1.mgr.      XIII.KAFLI {   BreytinglgumumsamningsveW,nr.75/1997.  nF 17.gr. 9 I y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:   y kvWitilbrWabirgWaIIIYinglUsingalgumgengurframarkvWumlagaYessara.     XIV.KAFLI e=  Breytinglgumumatvinnuleysistryggingar,nr.54/2006.  0 18.gr.   y 6.mgr.kvWistilbrWabirgWaXIIIlgunumfellurbrott.    XV.KAFLI \4    BreytinglgumumgreiWslurAtvinnuleysistryggingasj;Ws ' vegnafiskvinnsluf;lks,nr.51/1995.   =  19.gr.   y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: `   y AtvinnurekandisemnUtirheimildirkvWistilbrWabirgWaXIIIlgumumatvinnu S+! leysistryggingarumminnkaWstarfshlutfalllaunamannageturekkinUttheimildirlagaYessara " tilgreiWslnarAtvinnuleysistryggingasj;Wi. #  y kvWiYettagildirtilogmeW31.desember2020.  $   XVI.KAFLI J""&  Breytinglgumnr.79/2019,umbreytinguUmsumlgum #' vegnabrottfallslagaumkjararW,nr.130/2016.  #( ?  20.gr. $ )  y ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: v%N!*  y XrttfyrirkvWilagaYessaraskalekkihkkalaunYeirrasemgetiWerII.!VII.kafla A&"+ fyrren1.janar2021ogskalshkkunverasamrmiviWhlutfallslegabreytingureglu  '", legummeWallaunumrkisstarfsmannaeinsogYaubirtasttlum&  Hagstofu0slandsfyrirriW '#- _2019.''  (z$. Ї  &  _XVII_.KAFLI  ( Breytinglgumumalmannatryggingar,nr.100/2007.   21.gr.   y ViW23.tlul.kvWistilbrWabirgWalgunumbtistnUmlsgrein,svohlj;Wandi: a  y XeirsemtturttgreiWsluskv.1.mgr.skulueigartt_eingreiWslu_ԀaWfjrhW20.000 T, kr.semgreiWisteigisWaren1.jn2020.UmgreiWslunagildiraWWruleytikvWi1.mgr.  '(  22.gr.   / y LgYessiWlastYegargildi.  X @#`_____________   @ `X.XdSamYykktAlYingi30.mars2020.#dXX.#