WPC7 Dݖ?{ Q́QSrD8ٸ-a]UJ2qWa5w^ 4Z 0(N B-v D- 0l 0D< A +! 0U! 0F" 0)# 0# 0$S% 0& 0& 0' 02( 0( 0z) 0?* 0+ 0+ 0p, 0- 0- 0S. 0. 0u/ 070 01 01 0_2 03 03 094 04 0<U5 0^5Ue>6 0"-7 0fO8 0v: 0+= 0= 0> 0`r? 0$@ 0A 0B 0F0D 0vE 0:F 024H 0fI 0:Althingi " " Althingi " " "  b e[> } jVC0 n[H4eC b+A`CalibriC23  S5\  `&Times New RomanS..S5\  `&Times New RomanSe[> } jVC0 n[H4e  b XN:Althingi - -Althingi - - -  b e[> } jVC0 n[H4eS5\  `&Times New RomanS23  S5\  `&Times New RomanS..S5\  `&Times New RomanSe[> } jVC0 n[H4e  b fC:Althingi 1 -Althingi 1 - a - 1 -a  b 23  ..  b hC:Althingi a -Althingi a - 1 - a - 1  b 23  ..  b hC:Althingi i -Althingi i - 1 - i - 1  b 23  ..  b T}:Balloon Tex1Balloon Text  A  $TahomaA        S5\  `&Times New RomanS   ^Zl:Balloon TextBalloon Text CharA  $TahomaA   S5\  `&Times New RomanSd:annotation rannotation reference   `:annotation sannotation subject   S5\  `&Times New RomanS             S5\  `&Times New RomanSdso:Comment SubjComment Subject CharWCjp`*Palatino LinotypeW    S5\  `&Times New RomanS Z:annotation tannotation text dWCjp`*Palatino LinotypeW         S5\  `&Times New RomanS  ^pl:Comment TextComment Text CharWCjp`*Palatino LinotypeW   S5\  `&Times New RomanS@yy0DefaultDefaultXXXS5\  `&Times New RomanS       S5\  `&Times New RomanS<.footerfooter     S5\  `&Times New RomanS     >>  e[>>+ } jVC0 n[H4e   S5\  `&Times New RomanS   P8Footer CharFooter Char      \:Fr ...rheFr ...rherra.   S5\  `&Times New RomanS       S5\  `&Times New RomanS   j!:Fyrirsgn -2Fyrirsgn - greinarger#dgg  #dgg  l :Fyrirsgn -1Fyrirsgn - skjalategund     S5\  `&Times New RomanS             S5\  `&Times New RomanSp:Fyrirsgn - Fyrirsgn - undirfyrirsgn   S5\  `&Times New RomanS       S5\  `&Times New RomanS   \:GreinarfyrirGreinarfyrirsgn    T |:GreinarnmerGreinarnmer    <.headerheader     S5\  `&Times New RomanS     >>  e[>>+ } jVC0 n[H4e   S5\  `&Times New RomanS   P8Header CharHeader Char      X:KaflafyrirsKaflafyrirsgn     L |6KaflanmerKaflanmer    X:List ParagraList Paragraph {d   S5\  `&Times New RomanS X       S5\  `&Times New RomanS   \:MillifyrirsMillifyrirsgn 1j:Nmer ings/Nmer ings/skjals/mls   S5\  `&Times New RomanS       S5\  `&Times New RomanS   @0No ListNo Listf:apple-converapple-converted-space8+ ,L17-1L17-1  v 23  ..   8+ ,L17-2L17-2   23  ..   8+ ,L17-3L17-3 j & 23  ..   8+ ,L17-4L17-4  ~ 23  ..   8+ ,L17-5L17-5   23  ..   8+ ,L17-6L17-6 j . 23  ..   8+ ,L17-7L17-7   23  ..   8+ ,L17-8L17-8   23  ..   8+ ,L17-9L17-9 j 6 23  ..   ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.4+ *L2-1L2-1   23  ..   (3R$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   4+ *L2-2L2-2  p 23  ..   4+ *L2-3L2-3 j  23  ..   4+ *L2-4L2-4   23  ..   (3R$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   4+ *L2-5L2-5  x 23  ..   (3$ !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`    d 4+ *L2-6L2-6 j  23  ..   (M0J$2  0  .3  0 ` 4+ *L2-7L2-7  ( 23  ..   (O;$0  2#  a  .3  0` (#(#4+ *L2-8L2-8   23  ..   (u$0  0` (#(#` `  2  a  .3  0` (#` (#4+ *L2-9L2-9 j  23  ..   (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#4Y~Y *L1-1L1-1  X A\ Y`SymbolA23  S5\  `&Times New RomanS..   A\ Y`SymbolA3#37=CIQYag1.a.i.(1)(a)(i)1)a)4c~c *L1-2L1-2   K6X9`(Courier NewK23  S5\  `&Times New RomanS..   K6X9`(Courier NewK4_~_ *L1-3L1-3   Gr`WingdingsG23  S5\  `&Times New RomanS..   Gr`WingdingsG4Y~Y *L1-4L1-4  ` A\ Y`SymbolA23  S5\  `&Times New RomanS..   A\ Y`SymbolA d4c~c *L1-5L1-5   K6X9`(Courier NewK23  S5\  `&Times New RomanS..   K6X9`(Courier NewK4_~_ *L1-6L1-6   Gr`WingdingsG23  S5\  `&Times New RomanS..   Gr`WingdingsG4Y~Y *L1-7L1-7  h A\ Y`SymbolA23  S5\  `&Times New RomanS..   A\ Y`SymbolA  g+,..,XXXX? XX0?vvbX0#ggdd  ISUS,.   d  ݀4c~c *L1-8L1-8   K6X9`(Courier NewK23  S5\  `&Times New RomanS..   K6X9`(Courier NewK4_~_ *L1-9L1-9   Gr`WingdingsG23  S5\  `&Times New RomanS..   Gr`WingdingsG4+ *L9-1L9-1  D 23  ..   4+ *L9-2L9-2   23  ..   4+ *L9-3L9-3 j  23  ..   4+ *L9-4L9-4  L 23  ..   4+ *L9-5L9-5   23  ..   4+ *L9-6L9-6 j  23  ..   4+ *L9-7L9-7  T 23  ..   4+ *L9-8L9-8   23  ..   4+ *L9-9L9-9 j  23  ..   qi)8+ ,L10-1L10-1   23  ..    %y_8+ ,L10-2L10-2  p 23  ..    gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)8+ ,L10-3L10-3 j  23  ..   8+ ,L10-4L10-4   23  ..   8+ ,L10-5L10-5  x 23  ..   8+ ,L10-6L10-6 j  23  ..   8+ ,L10-7L10-7  ( 23  ..   8+ ,L10-8L10-8   23  ..   8+ ,L10-9L10-9 j  23  ..   8+ ,L11-1L11-1  X 23  ..   8+ ,L11-2L11-2   23  ..   8+ ,L11-3L11-3 j  23  ..   8+ ,L11-4L11-4  ` 23  ..   8+ ,L11-5L11-5   23  ..   8+ ,L11-6L11-6 j  23  ..   8+ ,L11-7L11-7  h 23  ..   8+ ,L11-8L11-8   23  ..   8+ ,L11-9L11-9 j  23  ..   8+ ,L19-1L19-1  D 23  ..   8+ ,L19-2L19-2   23  ..   8+ ,L19-3L19-3 j  23  ..   8+ ,L19-4L19-4  L 23  ..   4cp Z "Times Regular8+ ,L19-5L19-5   23  ..   8+ ,L19-6L19-6 j  23  ..   8+ ,L19-7L19-7  T 23  ..   8+ ,L19-8L19-8   23  ..   8+ ,L19-9L19-9 j  23  ..   8+ ,L16-1L16-1   23  ..   8+ ,L16-2L16-2  p 23  ..   8+ ,L16-3L16-3 j  23  ..   8+ ,L16-4L16-4   23  ..   8+ ,L16-5L16-5  x 23  ..   8+ ,L16-6L16-6 j  23  ..   8+ ,L16-7L16-7  ( 23  ..   8+ ,L16-8L16-8   23  ..   8+ ,L16-9L16-9 j  23  ..   8+ ,L12-1L12-1  X 23  ..   8+ ,L12-2L12-2   23  ..   8+ ,L12-3L12-3 j  23  ..   8+ ,L12-4L12-4  ` 23  ..   8+ ,L12-5L12-5   23  ..   8+ ,L12-6L12-6 j  23  ..   8+ ,L12-7L12-7  h 23  ..   8+ ,L12-8L12-8   23  ..   8+ ,L12-9L12-9 j  23  ..   4+ *L6-1L6-1  N 23  ..   4+ *L6-2L6-2   23  ..   4+ *L6-3L6-3 j  23  ..   4+ *L6-4L6-4  V 23  ..   4+ *L6-5L6-5   23  ..   4+ *L6-6L6-6 j  23  ..   4+ *L6-7L6-7  ^ 23  ..   4+ *L6-8L6-8   23  ..   4+ *L6-9L6-9 j  23  ..   8+ ,L22-1L22-1  N 23  ..   8+ ,L22-2L22-2   23  ..   8+ ,L22-3L22-3 j  23  ..   8+ ,L22-4L22-4  ` 23  ..   8+ ,L22-5L22-5   23  ..   8+ ,L22-6L22-6 j  23  ..   8+ ,L22-7L22-7  h 23  ..   8+ ,L22-8L22-8   23  ..   8+ ,L22-9L22-9 j  23  ..   8+ ,L21-1L21-1  N 23  ..   8+ ,L21-2L21-2   23  ..   8+ ,L21-3L21-3 j  23  ..   8+ ,L21-4L21-4  ` 23  ..   8+ ,L21-5L21-5   23  ..   8+ ,L21-6L21-6 j  23  ..   8+ ,L21-7L21-7  h 23  ..   8+ ,L21-8L21-8   23  ..   hVV:Efni athugasEfni athugasemdar StafS5\  `&Times New RomanS S5\  `&Times New RomanS8+ ,L21-9L21-9 j  23  ..   8}+z ,L20-1L20-1  b e[> } jVC0 n[H4e23  ..   bX>>+ } jVC0 n[H4b8~ ,L20-2L20-2  N bX> } jVC0 n[H4bC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L20-3L20-3  ; _Uz>z } jVC0 n[H4_C b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L20-4L20-4  ( \Rf>{f } jVC0 n[H4\C b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L20-5L20-5   YOS >gS } jVC0 n[H4YC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L20-6L20-6   VL@ >T @ } jVC0 n[H4VC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L20-7L20-7   SI, >A , } jVC0 n[H4SC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L20-8L20-8   PF >-  } jVC0 n[H4PC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L20-9L20-9   MC >  } jVC0 n[H4MC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-1L7-1  b e[> } jVC0 n[H4eC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-2L7-2  N bX> } jVC0 n[H4bC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-3L7-3  ; bXz>yz } jVC0 n[H4bC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-4L7-4  ( \Rf>{f } jVC0 n[H4\C b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-5L7-5   \RS >gQ S } jVC0 n[H4\C b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-6L7-6   YO@ >T > @ } jVC0 n[H4YC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-7L7-7   VL, >A * , } jVC0 n[H4VC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-8L7-8   SI >-   } jVC0 n[H4SC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4~ *L7-9L7-9   PF >   } jVC0 n[H4PC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC4+ *L4-1L4-1  b 23  ..   4+ *L4-2L4-2  N 23  ..   4+ *L4-3L4-3  ; 23  ..   4+ *L4-4L4-4  ( 23  ..   4+ *L4-5L4-5   23  ..   4+ *L4-6L4-6   23  ..   4+ *L4-7L4-7   23  ..   4+ *L4-8L4-8  N 23  ..   4+ *L4-9L4-9   23  ..   8+ ,L13-1L13-1  b 23  ..   8+ ,L13-2L13-2  N 23  ..   8+ ,L13-3L13-3  ; 23  ..   8+ ,L13-4L13-4  ( 23  ..   8+ ,L13-5L13-5   23  ..   8+ ,L13-6L13-6   23  ..   8+ ,L13-7L13-7   23  ..   8+ ,L13-8L13-8   23  ..   8+ ,L13-9L13-9   23  ..   4+ *L8-1L8-1  b 23  ..   4+ *L8-2L8-2  N 23  ..   4+ *L8-3L8-3  ; 23  ..   4+ *L8-4L8-4  ( 23  ..   4+ *L8-5L8-5   23  ..   4+ *L8-6L8-6   23  ..   4+ *L8-7L8-7   23  ..   4+ *L8-8L8-8   23  ..   4+ *L8-9L8-9   23  ..   dd 35;AGMSY_1a.1.a.1.a.1.a.1.a. b+A`Calibrir`Wingdings6X9`(Courier New\ Y`SymbolCjp`*Palatino Linotype $TahomaDll2RevisionRevision   S5\  `&Times New RomanSS5\  `&Times New RomanS   4~ *L3-1L3-1  b 8.>( v `J8C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-2L3-2  N 5+ >( v `J5C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-3L3-3  ; 8.z>yz( v `J8C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-4L3-4  ( 5+f >{f( v `J5C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-5L3-5   5+S >gQ S ( v `J5C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-6L3-6   5+@ >T > @ ( v `J5C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-7L3-7   2(, >A * , v `J2C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-8L3-8   2( >-   v `J2C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4~ *L3-9L3-9   2( >   v `J2C b+A`CalibriC23  S5\  `&Times New RomanS..   2(> >( v `J2C b+A`CalibriC4+ *L5-1L5-1  b 23  ..   4+ *L5-2L5-2  N 23  ..   4+ *L5-3L5-3  ; 23  ..   4+ *L5-4L5-4  ( 23  ..   4+ *L5-5L5-5   23  ..   4+ *L5-6L5-6   23  ..   4+ *L5-7L5-7   23  ..   4+ *L5-8L5-8   23  ..   4+ *L5-9L5-9   23  ..   a.L6No SpacingNo Spacing     S5\  `&Times New RomanS    /%> >+yd/  e[>>+ } jVC0 n[H4e   S5\  `&Times New RomanS   l:Fyrirsgn -4Fyrirsgn - athugasemdir   S5\  `&Times New RomanS#      #dd  S5\  `&Times New RomanS   h:Fyrirsgn -3Fyrirsgn - fylgiskjl   S5\  `&Times New RomanS b         b  S5\  `&Times New RomanS   BV:Normal/mijaNormal/mija   S5\  `&Times New RomanS       S5\  `&Times New RomanS   8,StrikStrik d    S5\  `&Times New RomanS     7$(X7    7(X7  S5\  `&Times New RomanS   u=Thin BottomdxdXll:Suftur StSuftur Staf   S5\  `&Times New RomanSS5\  `&Times New RomanS   \x:Millifyrirs1Millifyrirsgn 1 Vll:Suhaus StaSuhaus Staf   S5\  `&Times New RomanSS5\  `&Times New RomanS   H4HyperlinkHyperlinkjSS:Texti athugaTexti athugasemdar StafS5\  `&Times New RomanSS5\  `&Times New RomanSV:footnote texfootnote text  S5\  `&Times New RomanS           S5\  `&Times New RomanSrll:Texti neanmTexti neanmlsgreinar StafS5\  `&Times New RomanS   S5\  `&Times New RomanS`:Thingskjal aThingskjal a-1-a-1  b e[>. } jVC0 n[H4e   S5\  `&Times New RomanS23  S5\  `&Times New RomanS..   S5\  `&Times New RomanSe[>. } jVC0 n[H4e  b `:footnote reffootnote reference8}+z ,L15-1L15-1  b e[>+ } jVC0 n[H4e23  ..   bX>>+ } jVC0 n[H4b8z+z ,L15-2L15-2  N bX> } jVC0 n[H4b23  ..   bX>>+ } jVC0 n[H4b8w+z ,L15-3L15-3  ; _Uz>z } jVC0 n[H4_23  ..   bX>>+ } jVC0 n[H4b8t+z ,L15-4L15-4  ( \Rf>f } jVC0 n[H4\23  ..   bX>>+ } jVC0 n[H4b8q+z ,L15-5L15-5   YOS >S } jVC0 n[H4Y23  ..   bX>>+ } jVC0 n[H4b8n+z ,L15-6L15-6   VL@ > @ } jVC0 n[H4V23  ..   bX>>+ } jVC0 n[H4b8k+z ,L15-7L15-7   SI, > , } jVC0 n[H4S23  ..   bX>>+ } jVC0 n[H4b8_ 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.    8h+z ,L15-8L15-8   PF >  } jVC0 n[H4P23  ..   bX>>+ } jVC0 n[H4b8e+z ,L15-9L15-9   MC >  } jVC0 n[H4M23  ..   bX>>+ } jVC0 n[H4b8}+z ,L14-1L14-1  b e[> } jVC0 n[H4e23  ..   bX>>+ } jVC0 n[H4b8~ ,L14-2L14-2  N bX> } jVC0 n[H4bC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L14-3L14-3  ; _Uz>z } jVC0 n[H4_C b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L14-4L14-4  ( \Rf>{f } jVC0 n[H4\C b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L14-5L14-5   YOS >gS } jVC0 n[H4YC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L14-6L14-6   VL@ >T @ } jVC0 n[H4VC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L14-7L14-7   SI, >A , } jVC0 n[H4SC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L14-8L14-8   PF >-  } jVC0 n[H4PC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriC8~ ,L14-9L14-9   MC >  } jVC0 n[H4MC b+A`CalibriC23  S5\  `&Times New RomanS..   bX>>+ } jVC0 n[H4bC b+A`CalibriCa.TABLE B : eR),..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _>? ҀOTABLE AOTABLE CikmOoPQRxCCEIMQUY]aAutoList1!!!!!!!!1)a)MS!(`e$0  0` ""0 ` "` "23  0 " "( $0  0` ""0 ` "` "0 " "0h""23  0h"h"(}H$0  0` ""0 ` "` "0 " "0h""0h"h"23  0""(=$0  0` ""0 ` "` "0 " "0h""0h"h"0""23  0p""($0  0` ""0 ` "` "0 " "0h""0h"h"0""0p""23  0p"p"  aR',..,XXXX? XX0?vvbX0#ggdd  ISUS,.   _Ԁ  !,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ >?  _ikmo(%03qWH 9151.lggjafarYing2020!2021. ( Xingskjal5"5.ml.  Stj;rnarfrumvarp.      YRFrumvarptillaga# YR#   {  umbreytinguUmsumlgumvegnafjrlagafyrirriW2021.    FrfjrmlaogefnahagsrWherra. K #    I.KAFLI    Breytinglgumumumhverfis-og_auWlindaskatta_,nr.129/2009.  wO  1.gr. B    0staW?11,45kr. ,?10,00kr. ,?14,10kr. og?12,55kr. 2.mgr.1.gr.lagannakemur:    11,75kr.;10,25kr.;14,45kr.;og:12,85kr.     II.KAFLI nF  Breytinglgumumgjaldaffengiogt;baki,nr.96/1995.  9 2.gr.  i  EftirfarandibreytingarverWa1.mgr.3.gr.laganna:   (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    0staW?125,65kr. 1.tlul.kemur:128,80kr.i0J ݌r Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    0staW?114,45kr. 2.tlul.kemur:117,30kr.i0J 9 ݌e= Ќ  "i0J"  i0J% 2g  c  .3  Ԉ0    0staW?154,90kr. 3.tlul.kemur:158,75kr.i0J% R ݌0 Ќ   _ikmo(%00r  3.gr.     EftirfarandibreytingarverWa2.mgr.9.gr.laganna: i  (g00_ikmo"i0J"  i0J 2g  a  .3  Ԉ0    0staW?515,95kr. 1.tlul.kemur:528,85kr.i0J ݌\4 Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staW?28,70kr. 2.tlul.kemur:29,40kr.i0J݌' Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staW?28,70kr. 3.tlul.kemur:29,40kr.i0J4݌ Ќ   _ikmo(%00V   4.gr. `    EftirfarandibreytingarverWa1.mgr.10.gr.laganna: S+!  (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    0staW?648,05kr. 1.tlul.kemur:664,25kr.i0J݌" Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staW?36,00kr. 2.tlul.kemur:36,90kr.i0J݌# Ќ   _ikmo(%007  III.KAFLI !W%  Breytinglgumum_vrugjald_Ԁaf_kutkjum_,eldsneyti_o.fl_.,nr.29/1993.  J""& 5.gr. #' n  0staW?28,75kr. 14.gr.lagannakemur:29,45kr. #(   6.gr. v%N!*   0staW?46,35kr. og?49,10kr. 2._mlsl_.1.mgr.15.gr.lagannakemur:47,50kr.;og: A&"+ 50,35kr.  '",   '#- 9 y_   _  _IV_.K& ,  AFLI (  Breytinglgumum_olugjald_Ԁog_kl;metragjald_,nr.87/2004.   7.gr.  ~  0staW?64,40kr. ',(Ԁ4.mgr.1.gr.lagannakemur:66,00kr. a   8.gr.  !  EftirfarandibreytingarverWa13.gr.laganna:   (g00_ikmo"i0J"  i0J-2g  a  .3  Ԉ0    4.mgr.orWastsvo:i0J-Z݌  Ќ  0  0  _Kl;metragjald_Ԁaf_gjaldskyldum_ԀbifreiWumskv.1.tlul.1.mgr.,sbr.3.tlul.,skalvera  X semhrsegir:K #  *IJd(dd Xdd Xdd X>>, // , // , // , // +  ,"    ,LeyfWheildarYyngd    kutkis,kg '  " '_Kl;metragjald_,kr. '  " 'LeyfWheildarYyngd   kutkis,kg ' " '_Kl;metragjald_,kr. 5+ " 510.000!11.000 ' " '0,34 ' " '21.001!22.000 ' " '8,14 5+ " 511.001!12.000 '| " '1,04 '| " '22.001!23.000 '| " '8,87 5+| " 512.001!13.000 'Y " '1,75 'Y " '23.001!24.000 'Y " '9,56 5+Y " 513.001!14.000 '^6 " '2,48 '^6 " '24.001!25.000 '^6 " '10,27 5+^6 " 514.001!15.000 '; !" '3,19 '; "" '25.001!26.000 '; #" '10,97 5+; $" 515.001!16.000 ' %" '3,90 ' &" '26.001!27.000 ' '" '11,70 5+ (" 516.001!17.000 ')" '4,60 '*" '27.001!28.000 '+" '12,42 5+," 517.001!18.000 '-" '5,31 '." '28.001!29.000 '/" '13,12 5+0" 518.001!19.000 '1" '6,02 '2" '29.001!30.000 '3" '13,82 5+4" 519.001!20.000 'd5" '6,71 'd6" '30.001!31.000 'd7" '14,53 5+d8" 520.001!21.000 I?iA9" @7,45@I7,45 H>3iA:" @7,45 @ H31.001ogyfir J@iA;" (\u.@15,23(\u.@J15,23J@>iA<" (\u.@15,23 (\u.@ Ja      "i0J"  i0J)2g  b  .3  Ԉ0    6.mgr.orWastsvo:i0J))݌= Ќ  0  0   v Srstakt_kl;metragjald_Ԁaf_gjaldskyldum_Ԁ_kutkjum_Ԁskv.2.mgr.skalverasemhr > segir: b     v? *!Fd d //  //  //  // IJ>>, //", //", //", //"+  ,"iA@iA ,LeyfWheildarYyngd rJA kutkis,kg '=B" 'Kl;metragjald,kr. 'rJC" 'LeyfWheildarYyngd rJD kutkis,kg '=E" '_Kl;metragjald_,kr. ,"rJF" ,5.000!6.000  G 9,99  H 18.001!19.000  I 26,38 #J #6.001!7.000  K 10,81  L 19.001!20.000  M 27,57 #N #7.001!8.000  O 11,64  P 20.001!21.000  Q 28,79 #R #8.001!9.000  S 12,47  T 21.001!22.000  U 29,99 #V #9.001!10.000  fW 13,27  fX 22.001!23.000  fY 31,16 #fZ #10.001!11.000  k C[ 14,45  k C\ 23.001!24.000  k C] 32,36 #k C^ #11.001!12.000  H! _ 16,00  H! ` 24.001!25.000  H! a 33,56 #H! b #12.001!13.000  %"c 17,54  %"d 25.001!26.000  %"e 34,76 #%"f #13.001!14.000  #g 19,05  #h 26.001!27.000  #i 35,94 ##j #14.001!15.000  #k 20,60  #l 27.001!28.000  #m 37,15 ##n #15.001!16.000  $ o 22,12  $ p 28.001!29.000  $ q 38,35 #$ r #16.001!17.000  %q!s 23,65  %q!t 29.001!30.000  %q!u 39,54 #%q!v #17.001!18.000  v&N"w 25,20  v&N"x 30.001!31.000  v&N"y 40,71 #v&N"z #  S'+#{   S'+#| 31.001ogyfir 8. S'+#} (\D@41,92(\D@841,92A75S'+#~ (\D@41,92  (\D@ A '(#~ Ї  9.gr. ( }6  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:    EfekkierkomiWmeWkutkitil_lestrar_ԀWru_lestrartmabili_Ԁrsins2020,semstendur  fr1.til15.desember2020,sbr.1.mgr.14.gr.,skalreiknatmeWaltalekinnakl;metra a dagtmabilinumilli_lestra_.XskalhiWnUjagjaldinnheimteftir_meWaltalsakstri_Ԁeftir1. T, janar2021.    ViWkvrWunkl;metragjaldsogsrstakskl;metragjaldsskv.13.gr._lestrartmabilinu_  1.jntil15.jn2021skalrkisskattstj;rideila_eknum_Ԁkl;metrumfrfyrri_lestri_ԀmeW   dagafjldasamatmabilsogreikna_kl;metragjald_Ԁafhverjum_eknum_Ԁkl;metramiWaWviW  X fjlda_gjaldskyldra_Ԁdagafyrir1.janar2021ogfjlda_gjaldskyldra_Ԁdagaeftir1.janar2021. K #    V.KAFLI     Breytinglgumum_bifreiWagjald_,nr.39/1988.    10.gr. wO  <  EftirfarandibreytingarverWa2.gr.laganna: B   (g00"i0J"  i0J=2g  a  .3  Ԉ0    0staW?6.225kr. og?150kr. 1._mlsl_.2.mgr.kemur:6.380kr.;og:154kr.i0J==݌   Ќ  "i0J"  i0J ?2g  b  .3  Ԉ0    0staW?6.225kr. og?136kr. 2._mlsl_.2.mgr.kemur:6.380kr.;og:139kr.i0J ?7?݌  Ќ  "i0J"  i0Ji@2g  c  .3  Ԉ0    0staW?6.225kr. og?124kr. 3._mlsl_.2.mgr.kemur:6.380kr.;og:127kr.i0Ji@@݌{  Ќ  "i0J"  i0JA2g  d  .3  Ԉ0    0staW?58.325kr. ,?2,49kr. og?91.800kr. 4.mgr.kemur:59.785kr.;2,55kr.;og: nF 94.095kr.i0JAA݌9 Ќ   (g00*=  _VI_.KAFLI   BreytinglgumumgreiWslukostnaWarviWopinberteftirlit r meWfjrmlastarfsemi,nr.99/1999.  e= 11.gr. 0 C  EftirfarandibreytingarverWa1.gr.laganna:   (g00"i0J"  i0JE2g  a  .3  Ԉ0    eftirorWunum?opinberteftirlitmeWfjrmlastarfsemi 1.mgr.kemur:og_skilavald_.i0JEE݌ Ќ  "i0J"  i0JG2g  b  .3  Ԉ0    eftirorWunum?opinberseftirlitsmeWfjrmlastarfsemi tvvegis2.mgr.kemur:og i _skilavalds_.i0JG1G݌\4 Ќ  "i0J"  i0JH2g  c  .3  Ԉ0    eftirorWinu?_fjrmlaeftirlits_ 3._mlsl_.2.mgr.kemur:og_skilavalds_.i0JHH݌' Ќ  "i0J"  i0JJ2g  d  .3  Ԉ0    eftirorWinu?Fjrmlaeftirlitsins 3.mgr.kemur:og_skilavaldsins_.i0JJGJ݌ Ќ   (g00 E  12.gr. `  K  ViW1._mlsl_.1.mgr.2.gr.lagannabtist:og_skilavaldsins_. S+!   13.gr. # L  eftirorWinu?Fjrmlaeftirlitsins tvvegis1.mgr.3.gr.lagannakemur:eWa_skila  $ valdsins_. !W%   14.gr. #' M  0staW_tilvsunarinnar_Ԁ?1.!9.og11.!12.tlul.1.mgr. 1.mgr.4.gr.lagannakemur: #( 1.!12.tlul.1.mgr.og12.og13.mgr. $ )   15.gr. A&"+ N  EftirfarandibreytingarverWa5.gr.laganna:  '",  (g00"i0J"  i0JO2g  a  .3  Ԉ0    0staW?0,0347% a-liW1.tlul.1.mgr.kemur:0,0303%.i0JO(P݌'#- Ќ  "i0J"  i0J Q2g  b  .3  Ԉ0    0staW?0,0387% b-liW1.tlul.1.mgr.kemur:0,0345%.i0J QMQ݌(z$. Ќ  "i0J"  i0JER2g  c  .3  Ԉ0    0staW?0,3905% 2.tlul.1.mgr.kemur:0,3440%.i0JERrR݌( Ќ  "i0J"  i0JaS2g  d  .3  Ԉ0    0staW?0,18% og?YeimiWgjldumsemmiWlaWhefurveriW_nstliWnu_Ԁri 3.tlul.  1.mgr.kemur:0,15%;og:_rekstrartekjum_.i0JaSS݌ Ќ  "i0J"  i0J4U2g  e  .3  Ԉ0    0staW?0,835% 4.tlul.1.mgr.kemur:0,7856%.i0J4UaU݌a Ќ  "i0J"  i0JOV2g  f  .3  Ԉ0    0staW?0,0265% 1._mlsl_.6.tlul.1.mgr.kemur:0,0237%.i0JOV|V݌T, Ќ  "i0J"  i0JW2g  g  .3  Ԉ0    0staW?0,8193% 7.tlul.1.mgr.kemur:0,716%.i0JWW݌ Ќ  "i0J"  i0JX2g  h  .3  Ԉ0    0staW?1,006% 8.tlul.1.mgr.kemur:0,8791%.i0JXX݌ Ќ  "i0J"  i0JY2g  i  .3  Ԉ0    0staW?0,0078% 1._mlsl_.9.tlul.1.mgr.kemur:0,0066%i0JYY݌  Ќ  "i0J "  i0J[2g  j  .3  Ԉ0    0staW?1.400.000 ,?2.500.000 ,?4.400.000 ,?tuttuguogfimm ,?8.100.000 ,?tuttugu  X ogfimm ,?eitthundraW og?9.400.000 2._mlsl_.9.tlul.1.mgr.kemur:1.680.000; K #  3.000.000;5.280.000;Yrjtu;9.720.000;Yrjtu;eitthundraWogfimmtu;og:    11.280.000.i0J[=[݌   Ќ  "i0J "  i0J]2g  k  .3  Ԉ0    10.tlul.1.mgr.fellurbrott.i0J]]݌  Ќ  "i0J "  i0J^2g  l  .3  Ԉ0    0staW?0,0079% 12.tlul.1.mgr.kemur:0,0069%.i0J^^݌wO  Ќ  "i0J "  i0J_\\2g  m  .3  Ԉ0    ViWbtasttvrnUjarmlsgreinar,svohlj;Wandi:i0J__݌B  Ќ  0  0   v _ViWskiptabankar_ԀsemfallaundirgildissviWlagaum_skilameWferW_Ԁ_lnastofnana_Ԁog    _verWbrfafyrirtkja_ԀskulugreiWa0,0022%afeignumsamtals,Y;eigilgrifjrhWen   500.000kr.,vegnafjrmgnunar_skilavalds_.{  0  0   v Lnastofnanir,aWraren_viWskiptabankar_,ogverWbrfafyrirtkisemfallaundirgildis nF sviWlagaum_skilameWferW_Ԁ_lnastofnana_Ԁog_verWbrfafyrirtkja_,skulugreiWa0,0022% 9 afeignumsamtals,Y;eigilgrifjrhWen250.000kr.,vegnafjrmgnunar_skilavalds_.   16.gr. r e  EftirfarandibreytingarverWa2.mgr.7.gr.laganna: e=  (g00 "i0J"  i0J)f2g  a  .3  Ԉ0    0staWorWanna?_rafeyrisfyrirtkja_Ԁog_vtryggingaflaga_Ԁ1.000.000kr. 1.tlul.kemur: 0 og_vtryggingaflaga_Ԁ2.500.000kr.i0J)fVf݌ Ќ  "i0J"  i0Jh2g  b  .3  Ԉ0    0staWorWanna?og_verWbrfamiWstWva_Ԁ500.000kr. 2.tlul.kemur:_kauphalla_,_verW  brfamiWstWva_,_greiWslustofnana_Ԁog_rafeyrisfyrirtkja_Ԁ1.000.000kr.i0Jh1h݌i Ќ  "i0J"  i0JUj2g  c  .3  Ԉ0    0staW?100.000kr. 3.tlul.kemur:300.000kr.i0JUjj݌\4 Ќ   (g0 0e  17.gr.  k  ViWheitilagannabtist: og_skilavald_.     _VII_.KAFLI S+!  BreytinglgumumgreiWslukostnaWarviWreksturumboWsmannsskuldara, " nr.166/2011.  # 18.gr.  $ l  0staW?0,007637% 1.mgr.5.gr.lagannakemur:0,008536%. !W%   _VIII_.KAFLI #'  BreytinglgumummlefnialdraWra,nr.125/1999.  #( 19.gr. $ ) n  0staW?11.740kr. 3._mlsl_.1.mgr.10.gr.lagannakemur:12.034kr. v%N!*   20.gr.  '", vo  0staW?og2020 kvWitilbrWabirgWa_VII_Ԁlgunumkemur:2020og2021. '#-  (z$.   21.gr. ( fp  ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:    Vegnatreiknings_dvalarframlagi_Ԁskv.21.gr.ertmabilinu1.janar2021tilogmeW  31.desember2021unntaW;skaeftirYvaWTryggingastofnunrkisinsberisamantreikning a _dvalarframlags_Ԁfyrirogeftirgildistkulagaumbreytingulgumumalmannatryggingarog T, lgumummlefnialdraWra,nr.166/2006,oglagaumbreytingulgumumalmannatrygg  ingar,lgumumflagslegaaWstoW,lgumum_byrgWasj;W_Ԁlauna,lgumumfWingar-og  _foreldraorlof_,lgumummlefnialdraWraoglgumumhsnWisml,nr.120/2009.Ef   samanburWurinnsUniraukna_kostnaWarYtttku_ԀheimilismannsfrYvsemvarfyrirgildistku  X YeirralagaskalleiWrtta_dvalarframlag_ԀvegnaframangreindstmabilstilsamrmisviWYaW. K #    _IX_.KAFLI     Breytinglgumumalmannatryggingar,nr.100/2007.    22.gr. wO  u  EftirfarandibreytingarverWakvWitilbrWabirgWalgunum: B   (g00 "i0J"  i0JHw2g  a  .3  Ԉ0    0staW?2020 14.tlul.kemur:2021.i0JHwuw݌   Ќ  "i0J"  i0JWx2g  b  .3  Ԉ0    0staW?2020 Yrvegis1._mlsl_.18.tlul.kemur:2021.i0JWxx݌  Ќ  "i0J"  i0Jy2g  c  .3  Ԉ0    0staW?40,18% 1._mlsl_.18.tlul.kemur:46,36%.i0Jyy݌{  Ќ   (g0 0v  X.KAFLI 9  BreytinglgumumflagslegaaWstoW,nr.99/2007.   23.gr.  _{  EftirfarandibreytingarverWa1._mlsl_.3.mgr.kvWistilbrWabirgWalgunum: r  (g00 "i0J"  i0J*}2g  a  .3  Ԉ0    0staW?2020 Yrvegiskemur:2021.i0J*}W}݌e= Ќ  "i0J"  i0J8~2g  b  .3  Ԉ0    0staW?40,18% kemur:46,36%.i0J8~e~݌0 Ќ   (g0 0|  _XI_.KAFLI   Breytinglgumumskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa, i nr.129/1997.  \4 24.gr. '   0staW?1.janar2020til31.desember2020 kvWitilbrWabirgWa_XI_Ԁlgunum  kemur:1.janar2021til31.desember2021.    25.gr. S+!   0staW?og2020 kvWitilbrWabirgWa_XV_Ԁlgunumkemur:2020og2021. "   _XII_.KAFLI  $  Breytinglgumum_s;knargjld_Ԁ_o.fl_.,nr.91/1987.  !W% 26.gr. J""&   ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi: #'   XrttfyrirkvWi2.gr.skalgjaldsemrennurtil_Yj;WkirkjusafnaWa_ԀogskrWratrflaga #( vera980kr.mnuWiriW2021fyrirhverneinstakling16raogeldrilok_nstliWins_Ԁrs $ ) undan_gjaldri_. v%N!*   A&"+   _XIII_.& ,  KAFLI (  Breytinglgumumloftslagsml,nr.70/2012.   27.gr.    0staW?2020 og?3.025kr. 4.mgr.14.',(gr.alagannakemur:2021;og:3.430kr. a   _XIV_.KAFLI   BreytinglgumumRkistvarpiW,fjlmiWil_almannaYgu_,nr.23/2013.   28.gr.   .  0staW?17.900kr. 4._mlsl_.1.mgr.14.gr.lagannakemur:18.300kr.  X   _XV_.KAFLI     Breytinglgumum_tryggingagjald_,nr.113/1990.     29.gr.   Ɉ  0staWorWanna?og2020 kvWitilbrWabirgWa_IV_Ԁlgunumkemur:2020og2021. wO    _XVI_.KAFLI     Breytinglgumum_atvinnutengda_Ԁ_starfsendurhfingu_Ԁog   starfsemi_starfsendurhfingarsj;Wa_,nr.60/2012.  {  30.gr. nF Y  0staW?2020 kvWitilbrWabirgWaIIIlgunumkemur:2021. 9   _XVII_.KAFLI   Breytinglgumumtekjuskatt,nr.90/2003.  r 31.gr. e= G  EftirfarandibreytingarverWakvWitilbrWabirgWa_XLI_Ԁlgunum: 0  (g00 "i0J"  i0J2g  a  .3  Ԉ0    0staW?og2020 1.!5.mgr.kemur:2020og2021.i0JG݌ Ќ  "i0J"  i0J82g  b  .3  Ԉ0    0staW?og2019 1.!5.mgr.kemur:2019og2020.i0J8e݌ Ќ    _XVIII_.KAFLI \4  Breytinglgumum_rvinnslugjald_,nr.162/2002.  ' 32.gr.  V  0staW?15kr./kg 1._mlsl_.1.mgr.7.gr.alagannakemur:22kr./kg.    33.gr. S+! ґ  EftirfarandibreytingarverWaviWauka_IV_ԀviWlgin: "  (g00"i0J"  i0J 2g  a  .3  Ԉ0    0staW?40,00kr./kg kemurhvarvetna:50,00kr./kg.i0J 7݌# Ќ  "i0J"  i0J&2g  b  .3  Ԉ0    0staW?0,70kr./kg _tollskrrnmerinu_Ԁ2710.1940kemur:0,90kr./kg.i0J&S݌ $ Ќ   (g00  34.gr. J""&   EftirfarandibreytingarverWaviWauka_XII_ԀviWlgin: #'  (g00"i0J"  i0J32g  a  .3  Ԉ0    0staW?360,00kr./kg _tollskrrnmerinu_Ԁ3707.9020kemur:480,00kr./kg.i0J3`݌#( Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staW?600,00kr./kg _tollskrrnmerinu_Ԁ3707.9031kemur:800,00kr./kg.i0J݌$ ) Ќ  "i0J"  i0Jי2g  c  .3  Ԉ0    0staW?1.200,00kr./kg _tollskrrnmerinu_Ԁ3707.9032kemur:1.600,00kr./kg.i0Jי݌v%N!* Ќ  "i0J"  i0J-2g  d  .3  Ԉ0    0staW?1.440,00kr./kg _tollskrrnmerinu_Ԁ3707.9033kemur:1.920,00kr./kg.i0J-Z݌A&"+ Ќ  "i0J"  i0J2g  e  .3  Ԉ0    0staW?1.920,00kr./kg _tollskrrnmerinu_Ԁ3707.9034kemur:2.560,00kr./kg.i0J݌ '", Ќ  "i0J"  i0Jٝ2g  f  .3  Ԉ0    0staW?2.880,00kr./kg _tollskrrnmerinu_Ԁ3707.9035kemur:3.840,00kr./kg.i0Jٝ݌'#- Ќ  "i0J"  i0J/2g  g  .3  Ԉ0    0staW?2.880,00kr./kg _tollskrrnmerinu_Ԁ3707.9099kemur:3.840,00kr./kg.i0J/\݌(z$. Ќ   (g00  35.gr. (    0staW?8,00kr./kg viWauka_XIV_ԀviWlginkemurhvarvetna:18,00kr./kg.    _XIX_.KAFLI a  Breytinglgumum_erfWafjrskatt_,nr.14/2004.  T, 36.gr.    EftirfarandibreytingarverWa2.mgr.2.gr.laganna:   (g00"i0J"  i0J2g  a  .3  Ԉ0    0staW_fjrhWarinnar_Ԁ?1.500.000kr. 1.mlsliWkemur:5.000.000kr.i0Jϣ݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    eftir1.mlsliWkemurnUr_mlsliWur_,svohlj;Wandi:_Skattfrelsismrk_Ԁskv.1.mlsliW  X skulutakabreytingumupphafihversrsrttuhlutfalliviWbreytinguvsitlu_neyslu K #  verWs_Ԁfrupphafitilloka_nstliWins_Ԁ12mnaWatmabils.RWherraauglUsirnU_skatt    frelsismrk_Ԁupphafihversrs.i0J$݌   Ќ    _XX_.KAFLI wO   Gildistaka.  B  37.gr.      LgYessiWlastYegargildi.     XrttfyrirkvWi1.mgr.Wlast1.!8.,10.!18.,22.!24.,27.!30.og32.!35.gr.gildi1. {  janar2021. nF   kvWi19.gr.kemurtilframkvmdaviWlagninguopinberragjaldarinu2021vegna 9 teknarsins2020.    XrttfyrirkvWi1.mgr.Wlast36.gr.gildi1.janar2021ogtekurtilskiptadnar  bumYeirrasemandastYanndageWasWarog_bskipta_ԀYeirrasemhafaheimildtilsetu r ;skiptubifariYauframeftirgildistkulaganna. e= #dgg  GreinargerW.#ggd  ū 1.Inngangur.     FrumvarpYettaersamiWfjrmla-og_efnahagsrWuneytinu_ԀsamhliWafrumvarpitilfjr i lagafyrirriW2021.TillgurYesshafabWihrif_tekju_-og_gjaldahliW_Ԁ_fjrlagafrumvarpsins_. \4  2.Meginefnifrumvarpsins.     0frumvarpinueraWfinnaeftirfaranditillguraW_lagabreytingum_:   MikmOoPQRS(Cx0"i0J"  i0J 2C!3  Ԉ0    Hkkanir_kolefnisgjaldi_,_olugjaldi_,almennuogsrstku_kl;metragjaldi_,almennuog `  srstku_bensngjaldi_,_bifreiWagjaldi_Ԁoggjaldifengiogt;bakverWi2,5%samrmi S+! viWforsendur_fjrlagafrumvarps_ԀfyrirriW2021.Samagildirumgjald " Framkvmdasj;WaldraWraogsrstaktgjaldtilRkistvarpsins.i0J;݌# Ќ  "i0J"  i0J# 2C!3  Ԉ0    Breytingar_eftirlitsgjaldi_ԀtilaWstandaundirkostnaWiviWreksturFjrmlaeftirlitsinstil  $ samrmisviWtlaWankostnaWviW_fjrmlaeftirlit_ԀoglgfestingunUjum_gjaldaliWum_ !W% _eftirlitsgjalds_ԀtilaWstandaundirkostnaWiviWrekstur_skilavalds_.i0J#P݌J""& Ќ  "i0J"  i0JҴ 2C!3  Ԉ0    Hkkun_gjaldhlutfalls_ԀvegnagreiWslukostnaWarviWreksturumboWsmannsskuldara #' samrmiviWtlaWanrekstrarkostnaWstofnunarinnar.i0JҴ݌#( Ќ  "i0J"  i0Jk 2C!3  Ԉ0    FramlengingbrWabirgWakvWiYarsemkveWiWerumaWFramkvmdasj;Wi $ ) aldraWrasheimiltaWverjaftilaWstandastraumafrekstrarkostnaWi_hjkrunarrUma_ v%N!* fyriraldraWa.i0Jk݌A&"+ Ќ  "i0J"  i0JY 2C!3  Ԉ0    BrWabirgWakvWisemkomaskalvegfyriraW_kostnaWarYtttaka_Ԁ_heimilismanna_Ԁ  '", dvalar-og_hjkrunarheimilum_ԀaukistviWYaWaWtengingarviWtekjurmakavoru '#- afnumdar.i0JY݌(z$. Ќ  _"i0J"  i0J 2C!3  Ԉ0    FramlengingkvWitilbrWabirgWatilaWspornaviWYvaWvxlverkanirrorkub;ta ( almannatryggingaogrorkulfeyrislfeyrissj;WahefjistaWnUju.i0J݌ Ќ  "i0J"  i0J 2C!3  Ԉ0    FramlengingbrWabirgWakvWumumhkkunfrtekjumarkirorkulfeyrisYega  vegnaatvinnuteknaviWtreikningtekjutryggingar.i0JJ݌a Ќ  "i0J"  i0J 2C!3  Ԉ0    Hkkuns;knargjldum.i0J݌T, Ќ  "i0J"  i0Jn 2C!3  Ԉ0    BreytingarfjrhWlosunargjaldssamkvmtlgumumloftslagsml.i0Jn݌ Ќ  "i0J "  i0J| 2C!3  Ԉ0    FramlengingbrWabirgWakvWumYarsemkveWiWerannarsvegarumaW  starfsendurhfingarsj;Wirfiekkitekjurafalmennutryggingagjaldirinu2021og   hinsvegaraWatvinnurekendursemstundasjlfstWastarfsemioglfeyrissj;WirgreiWi  X framsamahlutfallafstofnitiliWgjaldsrinu2021,eWa0,10%.i0J|݌K #  Ќ  "i0J "  i0J 2C!3  Ԉ0    TmabundnartreikningsreglurogviWmiWunarfjrhWirvaxtab;taverWiframlengdar    ;breyttarumeittr.i0J݌   Ќ  "i0J "  i0J> 2C!3  Ԉ0    BreytingarrvinnslugjaldivegnapappaumbWa,oluvara,varalj;smyndaiWnaWi,   framkllunarefnaogvarnarefna.i0J>k݌wO  Ќ  "i0J "  i0J 2C!3  Ԉ0    HkkunskattfrelsismarkaerfWafjrskattssamtYvaWYautakirlegumbreytingum B  miWaWviWYr;unvsitluneysluverWs.i0J݌   Ќ   (g0x MikmOoPQRS 3.NnarumeinstakaliWifrumvarpsins.  {  3.1.VerWlagsuppfrslakr;nutluskatta. nF   0frumvarpinuerutillgurum2,5%hkkunsvoklluWumkr;nutluskttumsamrmi 9 viWverWlagsforsendurfjrlagafrumvarpsins.ErYmiWaWviWtlaWa12mnaWabreytingu  vsitluneysluverWsyfirriW2020semer3,2%samkvmtYj;WhagsspHagstofunnar.Hins  vegarergertrWfyriraWhkkuninsekkimeiraensemnemur2,5%verWb;lgumarkmiWi r SeWlabanka0slands.HrerumaWrWakolefnisgjald,olugjald,almenntogsrstakt e= bensngjald,almenntogsrstaktkl;metragjald,bifreiWagjaldoggjaldaffengiogt;baki. 0 GerterrWfyriraWYessihkkunskilirkissj;Witplega1,8milljrWumkr.riaW  meWtldumhliWarhrifumvirWisaukaskatt.  3.2.GreiWslakostnaWarvegnarekstursFjrmlaeftirlitsogskilavalds. \4   LagWarerutilbreytingargjaldhlutfllumeftirlitsgjaldsogUmsumlgmarks-og ' fastagjldumskv.5.gr.lagaumgreiWslukostnaWarviWopinberteftirlitmeW  fjrmlastarfsemi,nr.99/1999,sbr.2.gr.laganna.Breytingarnargjaldhlutfllumeruallar  tillkkunarenbreytingarnokkrumlgmarks-ogfastagjldumerutilhkkunar. `  HeildarbreytingarhlutfallstlumendurspeglalagteftirlitsgjaldtilaWstandaundirrekstri S+! Fjrmlaeftirlitsinsogskilavaldsins.EftirlitsgjaldiWersamtalsaWfjrhW2.180millj.kr.og " tlaWeraWaWrartekjurFjrmlaeftirlitsinsnemi41,6millj.kr.GerterrWfyriraW # heildarkostnaWurverWi2.626,5millj.kr.,Yaraf80millj.kr.vegnaskilavaldsins.Xanniger  $ gertrWfyriraWheildartgjldnemium405millj.kr.umframsamtluteknaogverWimtt !W% meWlkkuneiginfFjrmlaeftirlitsins. J""&   LagtertilaWtveimurnUjummlsgreinumverWibttviW5.gr.laganr.99/1999meW #' nUjumgjaldaliWumsemtlaWeraWstandaundirkostnaWiviWreksturskilavaldsogjafnframt #( aWSeWlabankanumberiaWhaldaYeimtekjumaWskildumfrWrum.SkilavaldiWernUeining $ ) semsetthefurveriWuppinnanSeWlabanka0slandstilaWframkvmaaWgerWirogsinna v%N!* undirbningiogframkvmdskilameWferWarlnastofnanaogverWbrfafyrirtkja.Um A&"+ framkvmdinafereftirnUjumlgum,nr.70/2020,umsamaefnisemt;kugildi1.september  '", 2020. '#-   LokserlagttilaWfjrhWirfastagjaldafyrirafgreiWsluums;knaum_starfsleyfi (z$. eftirlitsskyldraaWilaverWihkkaWar. ( 3.3.GreiWslakostnaWarviWreksturumboWsmannsskuldara.    LgWertilhkkun_gjaldhlutfalli_Ԁaf_lagningarstofni_Ԁskv.4.gr.lagaumgreiWslu a kostnaWarviWreksturumboWsmannsskuldara,nr.166/2011.GjaldinuertlaWaWstandaundir T, kostnaWiviWreksturstofnunarinnarogerlagt_gjaldskylda_ԀaWila,sbr.1.mgr.5.gr.laganna.  07.gr.lagannaerkveWiWumaWtekiWskulitillittil_rekstrarafgangs_ԀeWa_rekstrartaps_Ԁaf  starfsemiumboWsmannsskuldaraviWkvrWunfjrhWgjaldsfyrirnstaalmanaksr.Btln   _gjaldskyldra_ԀaWila31.desember2019eruum3.756milljarWarkr.ogtlaWurkostnaWur  X vegnarekstursumboWsmannsskuldaraerum321millj.kr._lagningarpr;sentan_ԀverWurYv K #  0,008536%rinu2021._lagningarstofn_Ԁgjaldsinserulltln_gjaldskyldra_ԀaWila.    3.4.GjaldFramkvmdasj;WaldraWra.     LgWertil2,5%hkkungjaldiFramkvmdasj;WaldraWrasamrmiviW wO  _verWlagsforsendur_Ԁ_fjrlagafrumvarpsins_ԀfyrirriW2021.SamkvmtYvverWurgjaldiW12.034 B  kr.hverngjaldandaviWlagninguopinberragjaldarinu2021vegnateknarsins2020.    tlaWeraWhkkuninskilirkissj;Wium65millj.kr._viWb;tartekjum_Ԁri.   3.5.RekstrarkostnaWur_hjkrunarrUma_Ԁog_kostnaWarYtttaka_Ԁ_heimilismanna_. nF   LagtertilnUttkvWitilbrWabirgWaviWlgummlefnialdraWra,nr.125/1999.ErYaW 9 gerttilaWkomavegfyriraW_kostnaWarYtttaka_Ԁ_heimilismanna_Ԁdvalar-og  _hjkrunarheimilum_ԀaukistviWYaWaWtengingarviWtekjurmakavoruafnumdar.Jafnframter  lagttilaWkvWitilbrWabirgWa_VII_ԀverWiframlengt.XaWleiWirtilYessaWheimiltverWuraW r verjafrFramkvmdasj;WialdraWratilaWstandastraumafrekstrarkostnaWi_hjkrunarrUma_ e= fyriraldraWarinu2021. 0 3.6.Samspil_rorkugreiWslna_Ԁalmannatryggingaoglfeyrissj;Wa.    MeWlgumnr.106/2011,semsamYykktvorukjlfaryfirlUsingarrkisstj;rnarinnarog i _Landssamtaka_Ԁlfeyrissj;Waumvxlverkunrorkulfeyrisalmannatryggingaoglfeyrisr \4 lfeyrissj;Wumannarsvegaroghinsvegarhkkun_frtekjumarks_Ԁ_ellilfeyrisYega_Ԁfngum ' fr3.desember2010,vartmabundiWkomiWvegfyrirvxlverkunmillirorkub;tafr  almannatryggingumogrorkulfeyrisrlfeyrissj;WumsemorWiWhafWisamspiliYessara  tveggja_meginstoWa_Ԁ_lfeyristryggingum_. `    VxlverkunYessilUsirsrYannigaWsamkvmtlgumumalmannatryggingaroglgum S+! umflagslegaaWstoWlkka_lfeyrisgreiWslur_ԀogbturflagslegraraWstoWarmrgum " tilfellumvegnagreiWslnarlfeyrissj;Wum.XermltfyrirumYaWlgumum # skyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;WaaWsj;Wflagilfeyrissj;Wieigirtt  $ rorkulfeyrirviWkomandisj;WihafihannorWiWfyrir_tekjuskerWingu_Ԁafvldum_orkutaps_ !W% semermetiW50%eWameira.kvWiWhefurveriWtfrtnnarsamYykktumlfeyrissj;Wa J""& YarsemkveWiWerumaWheildartekjurrorkulfeyrisYegaeftirorkutapverWiekkiumfram #' YrtekjursemhannhafWifyrir.ViWsamanburWheildartekjumfyrirogeftirorkutaplta #( lfeyrissj;Wirm.a.tilgreiWslnaalmannatryggingasemofthefurleitttilYessaWgreiWslurtil $ ) rorkulfeyrisYegarlfeyrissj;WumhafalkkaWeWajafnvelfalliWniWur.ViWY_tekjulkkun_ v%N!* Wlasthinirsmueinstaklingaraukinrttindiinnan_almannatryggingakerfisins_Ԁsemaftur A&"+ leiWirtilennfrekarilkkunargreiWslumfrlfeyrissj;WunumviWnstasamanburWogsWan  '", kollafkolli.Gagnkvm_tekjutenging_ԀalmannatryggingaoggreiWslnarlfeyrissj;Wumgetur '#- Yvleitttil_tWra_Ԁbreytinga_rorkulfeyrisgreiWslum_Ԁogtilsvarandi_;ryggis_ԀlfeyrisYegasem (z$. fyrstogfremsthafakomiWrorkulfeyrisYegumilla. (   TilaWkomiWverWivegfyriraWframangreindvxlverkuneigisrstaWrinu2021erlagt  tilaWgildistmi_brWabirgWakvWa_Ԁlgumumalmannatryggingaroglgumumflagslega  aWstoWogkvWistilbrWabirgWa_XI_ԀlgumumskyldutryggingulfeyrisrttindaverWi a framlengdurumeittr.EfekkivrigripiWtilYessaWframlengjakvWiWergertrWfyrir T, aWtgjldrkissj;Wsmundulkka_nett;_Ԁum299millj.kr.    GerterrWfyriraWfjrhW_frtekjumarks_ԀvegnaatvinnuteknarorkulfeyrisYegaviW  treikningtekjutryggingarogheimilisuppb;tarverWi;breyttrinu2021._FrtekjumarkiW_   ern1.315.200kr.risemjafngildir109.600kr.mnuWi.VerWikvWiWekkiframlengt  X munfrtekjumarkrorkulfeyrisYegavegnaatvinnuteknalkkar1.315.200kr.ri K #  300.000kr.ogleiWatillkkunarb;tahjrorku-og_endurhfingarlfeyrisYegum_Ԁsemhafa    atvinnutekjuryfir_frtekjumarkinu_.AW;breyttukvWihefWutgjldinlkkaWum1milljarW    kr.rinu2021.   3.7._S;knargjld_. B    0frumvarpinuerlagttilaWfst_kr;nutala_Ԁ_s;knargjalda_Ԁhkkir975kr.mnuWi    samkvmtgildandilgum980kr.fyrirriW2021.LgboWiWframlagtils;kna   Yj;WkirkjunnarogannarratrflagabreytistaWllujfnusamrmiviWtlaWabreytingu {  _meWaltekjuskattsstofni_Ԁeinstaklinga16raogeldri,semogfjlguneinstaklinga.Nerhins nF vegar,einsogfjrlgumfyrirriW2020,meWbreytingulgumum_s;knargjld_,gertrW 9 fyriraW_fastsetja_ԀfjrhW_s;knargjalda_.0_fjrlagafrumvarpinu_ԀergertrWfyrir2.737,5millj.  kr.framlagitilYeirraliWasem_s;knargjald_ԀreiknastaWteknutillititilalmennra  _aWhaldskrafna_Ԁforsendumfrumvarpsinsognemurheildarhkkun_s;knargjaldsins_Ԁfr r gildandifjrlgumYv20,9millj.kr. e= 3.8._Gjaldskyld_Ԁlosun_gr;Wurhsalofttegunda_.    0frumvarpinuerulagWartilbreytingarfjrhW_losunargjalds_Ԁskv.4.mgr.14.gr.a  lgumumloftslagsml,nr.70/2012,YarsemkveWiWerum_losunargjald_Ԁsemlagter i rekstraraWila_starfsstWva_Ԁsem_undanskildar_ԀhafaveriWgildissviWi_viWskiptakerfis_ \4 _Evr;pusambandsins_ԀmeW_losunarheimildir_Ԁsamkvmtgreininni.0lj;siYessaW_losunargjaldiW_ ' hefureinkenniskatts,sbr.2.mgr.77.gr.stj;rnarskrrinnar,YarfaW_uppfra_ԀgjaldiWrlega  ogerYvmltfyrirumfjrhWgjaldsinsfrumvarpinu.    LagtertilaWfjrhW_losunargjalds_Ԁvegna_gjaldskyldrar_Ԁ_losunar_Ԁsemframferrinu2021 `  verWi3.430kr.fyrirhverttonn.XessmgetaaWfyrirriW2019varfjrhW_losunargjalds_ S+! 1.256kr.fyrirhverttonnoghkkaWiYessuri3.025kr.NauWsynlegteraWlgfesta " fjrhW_losunargjalds_Ԁvegna_losunar_Ԁrinu2021sWastalagi31.desember2020svoaW # rekstraraWilum_starfsstWva_ԀsemhafaveriW_undanskildar_ԀgildissviWi_viWskiptakerfis_  $ _Evr;pusambandsins_ԀmeW_losunarheimildir_ԀverWilj;stfyrirupphafrs2021hverfjrhW !W% gjaldsinsverWurvegna_losunar_Ԁrsins. J""&   Skv.5.mgr.14.gr.algumumloftslagsmlskal_Umhverfisstofnun_Ԁfyrir31.mar #' hvertafhenda_innheimtumanni_Ԁrkissj;WsskUrsluummagn_gjaldskyldrar_Ԁ_losunar_Ԁ #( undangengnuri.InnheimtumaWurrkissj;Wsumdmi_starfsstWvar_ԀskalYvnstogfyrir $ ) 1.jlrhvertleggjaoginnheimta_losunargjald_Ԁaf_starfsstWvum_ԀsemhafaveriW v%N!* undanYegnargildissviWi_viWskiptakerfis_Ԁ_Evr;pusambandsins_ԀmeW_losunarheimildir_. A&"+ SamkvmtskUrslu_Umhverfisstofnunar_Ԁrummagn_gjaldskyldrar_Ԁ_losunar_Ԁrinu2019voru  '", fj;rar_starfsstWvar_ԀundanYegnargildissviWi_viWskiptakerfis_Ԁ_Evr;pusambandsins_ԀmeW '#- _losunarheimildir_.EnginstarfsemivarhjeinnistarfsstWrinu2019(_FiskimjlsverksmiWja_ (z$. _HB_ԀGrandahf.,Akranesi)oghinarYrjrhafaskilaW_losunarskUrslu_Ԁtil_Umhverfisstofnunar_ ( vegna_losunar_Ԁrsins2019.Tvr_starfsstWvanna_,Y.e._FiskimjlsverksmiWja_Ԁ_0sflags_  Vestmannaeyjahf.,Vestmannaeyjumog_FiskimjlsverksmiWja_Ԁ_0sflags_ԀVestmannaeyjahf.,  X;rshfnlosuWuminnaenYaWsemsamsvararYvsemYrhefWufengiWthlutaW a endurgjaldslaust_viWskiptakerfi_Ԁ_Evr;pusambandsins_ԀmeW_losunarheimildir_Ԁef T, _starfsstWvarnar_ԀhefWuveriW_viWskiptakerfinu_Ԁogs;ttumslkarheimildir.XrYurftuYv  ekkiaWgreiWa_losunargjald_Ԁvegna_losunar_Ԁ2019.EinstarfsstW,Y.e.Steinullhf.,losaWihins  vegarmeiraensamsvararYvsemhnhefWifengiWthlutaWendurgjaldslaust   _viWskiptakerfinu_ԀogbarhenniYarafleiWandiaWgreiWafyrirlosunrsins2019,572tonn,alls  X 718.432kr. K #    0athugasemdummeW14.gr.frumvarpsYesservarWaWlgumumloftslagsml,nr.    70/2012,varlagttilaWviWkvrWun_losunargjaldsins_ԀyrWibyggtupplUsingumum    markaWsverW_losunarheimilda_Ԁfr_ICE_Ԁ_Futures_-markaWnumLondonenYegarfrumvarpiWvar   lagtframf;rurmlega90%viWskiptameW_losunarheimildir_Ԁ_viWskiptakerfi_ wO  _Evr;pusambandsins_ԀmeW_losunarheimildir_ԀframYar.TilaWftraustaroghlutlgar B  upplUsingarum_markaWsverWiW_ԀvarsamiWviW_KPMG_Ԁ_ehf_.umaWtbaskUrsluum_meWalverW_    _losunarheimilda_Ԁtmabilinu1.gst2019til31.jl2020.     0skUrslu_KPMG_,dags.1.gst2020,kemurframaWverW_losunarheimilda_Ԁtmabilinu {  1.gst2019til31.jl2020hafiveriW23,7_evrur_Ԁsemsamsvarar3.430slenskumkr.miWaW nF viWmeWaltalaf_miWgengi_Ԁ_evru_ԀhjSeWlabanka0slandstmabilinu.ViWtreikning 9 _meWalverWs_ԀvarstuWstviWsgulegggnumviWskiptimeW_losunarheimildir_Ԁkauphllinni  _Intercontinental_Ԁ_Exchange_.    tmabilinu1.gst2019til31.jl2020ttusrstaWviWskipti231dag._MeWalverW_ r tmabilsinserreiknaWtsemmeWaltalafverWi_dagsviWskipta_. e=   LagtertilaWframangreindirtreikningar_KPMG_ԀverWilagWirtilgrundvallarviWkvrWun 0 _losunargjalds_Ԁvegna_gjaldskyldrar_Ԁ_losunar_Ԁrinu2021._StarfsstWvar_Ԁsem_undanskildar_Ԁhafa  veriWgildissviWi_viWskiptakerfisins_,skv.14.gr.algunum,skulusamkvmtYvgreiWa  3.430kr.fyrirhverttonn_losunar_Ԁ_gr;Wurhsalofttegunda_ԀfrviWkomandistarfsstW i tmabilinu1.janar2021til31.desember2021.Xarsem_losunargjald_ԀtekurmiWaf \4 meWalverWi_losunarheimilda_Ԁ_rstmabili_ԀsemlUkur31.jlriWWurenhin_gjaldskylda_ ' losunsrstaWYarffyrirlokhversrsaWbreytaYv_rtali_ԀogYeirrifjrhWsemframkemur  4.mgr.14.gr.algunum.MeWYeimhttiverWurupphafihversrslj;sthververWur  upphW_losunargjalds_Ԁ_almanaksrinu_. `  3.9.SrstaktgjaldvegnaRkistvarpsins. "   LagtertilaWsrstaktgjaldvegnaRkistvarpsinsverWihkkaWr17.900kr.18.300kr., # eWasemnemuralmennum_verWlagsbreytingum_ԀriW2020.tlaWar_viWb;tartekjur_Ԁaf  $ hkkuninninemaum116millj.kr.rlega. !W% 3.10._Starfsendurhfingarsj;Wir_. #'   HrerlgWtilframlengingkvWumtilbrWabirgWaviWlgum_atvinnutengda_ #( _starfsendurhfingu_Ԁogstarfsemi_starfsendurhfingarsj;Wa_Ԁoglgum_tryggingagjald_Ԁsem $ ) kveWurumaW_starfsendurhfingarsj;Wir_Ԁfiekkitekjurafalmennu_tryggingagjaldi_Ԁrinu v%N!* 2021.SambrilegtkvWihefurveriWgildifyrirrin2013!2020.EftirsemWurergertrW A&"+ fyrir;breyttrifjrmgnunfratvinnurekendumoglfeyrissj;Wum,eWa0,10%.XergertrW  '", fyrirYvaWsamkomulagimillifjrmla-ogefnahagsrWherraogflags-og '#- _barnamlarWherra_ԀannarsvegarogVIRK_starfsendurhfingarsj;Ws_,_SES_,hinsvegarverWi (z$. breytttilsamrmisogaWrinu2021leggirkissj;Wur_starfsendurhfingarsj;Wi_Ԁtilframlag ( fjrlgum.  3.11._Vaxtabtur_. a   0lokrs2010vorugerWarmargvslegarbreytingar_treikningsreglum_Ԁ_vaxtab;ta_.Xessar T, reglurttuaWgildatvrenhafasWanveriW_framlengdar_Ԁ;breyttarrfrri.Xvoru  _eignarmrk_Ԁb;tannahkkuWum10%og_vaxtagjalda_-og_vaxtab;tafjrhWir_Ԁum5%lokrs  2018.VerWiYessar_treikningsreglur_Ԁekki_framlengdar_ԀntakaviWeldrireglurfrogmeW   nsturam;tummeWYeimafleiWingumaWstuWningurrkissj;Wsformi_vaxtab;ta_Ԁdreifist  X fleirifjlskyldur,Y.e.fjlskyldursemekkinj;tab;tadag,ensamatmalkkabtur K #  YeirrafjlskyldnasemnotiWhafahmarksb;ta(_tekjulgra_Ԁog_eignaltilla_Ԁfjlskyldna).0lj;si    YessaWennerunniWaWheildarendurskoWun_hsnWisstuWningi_Ԁstj;rnvaldaUmsum    sviWum(_vaxtab;takerfi_,_hsaleigub;takerfi_,flagslegriaWstoW_o.fl_.)erlagttilaW   _treikningsreglur_Ԁ_vaxtab;ta_ԀverWi_framlengdar_ԀumeittrviWb;tsemYUWiraW_reiknireglur_ wO  og_viWmiWunarfjrhWir_ԀkerfisinsverWiYrsmurinu2021ogvoruYessuri. B  grundvelliYeirraforsendnaertlaWaWtgjldvegna_vaxtab;ta_Ԁnemi2,6milljrWumkr.    rinu2021.   3.12._Brvinnslugjald_. nF   MarkmiW_Brvinnslusj;Ws_ԀeraWskapa_hagrn_ԀskilyrWifyrir_endurnotkun_Ԁog_endurnUtingu_ 9 _rgangs_ԀYeimtilgangiaWdragarmagni_rgangs_Ԁsemfertilendanlegrar_frgunar_Ԁogtryggja  viWeigandi_frgun_Ԁ_spilliefna_.    TilaWstuWlaaW_endurvinnslu_Ԁog_endurnUtingu_Ԁer_rvinnslugjald_Ԁ(kr./kg)lagtvrursem r fallaundirlgin,hvortsemYrerufluttartillandsinseWaframleiddarhrlandi.Vrunum e= erskipt_vruflokka_Ԁ(_uppgjrsflokka_)semeigaaWverafjrhagslegasjlfstWir,Y.e.tekjur 0 af_rvinnslugjaldi_ԀeigaaWstandaundirkostnaWiviWsfnun,flutningaog_endurvinnslu_,  _endurnUtingu_ԀeWa_frgun_Ԁ(rvinnslu).XegarfjrhW_rvinnslugjalds_ԀliggurfyrirrWasttekjur  afumfangiinnflutningsoginnlendrarframleiWslu. i   MarkmiWum_endurnUtingu_ԀogviWunandi_frgun_Ԁerumismunandieftir_vruflokkum_. \4 AnnarsvegarerumaWrWa_afganga_Ԁafvrum,einsog_spilliefnaafganga_,semtryggjaYarf ' aWrWstafaWverWiviWeigandihtt.HinsvegarerumaWrWavrureWaumbWirYarsem  gerWerkrafaumaWkveWiWhlutfallafvrumeWaumbWumsemsettarerumarkaWfaritil  _endurvinnslu_ԀeWaannarrar_endurnUtingar_.Hlutfall_rgangs_Ԁsemsafnasttilrvinnsluafmagni `  vrusemsettermarkaWernefnt_skilahlutfall_.Hrra_skilahlutfall_ԀYUWirhrra S+! _rvinnslugjald_ԀYarsemhvertkgafvrusemlagterYarfaWstandaundirkostnaWiviWsfnun " ogrvinnslumeiramagniafrgangi. #   015.gr.lagaum_rvinnslugjald_,nr.162/2002,erkveWiWumaW_Brvinnslusj;Wur_Ԁskuli  $ leitastviWaWskapasemhagkvmustskilyrWifyrirsfnunog_endurvinnslu_Ԁ_rgangs_ԀmeW !W% tboWumeWaverksamningumeftirYvsemviW.FramkvmdinerYannigaWtbnireru J""& _skilmlar_Ԁ_vruflokka_Ԁsemverktakar(_Yj;nustuaWilar_)semviljastarfafyrirsj;WinnYurfaaW #' faraeftir.Skilmlarnirneinnigyfir_endurvinnslufyrirtki_Ԁ(_rWstfunaraWila_)._Xj;nustuaWilar_ #( starfa_samkeppnismarkaWi_.0_skilmlunum_ԀerkveWiWumkrfursemgerWarerutil $ ) Yj;nustu-og_rWstfunaraWila_ԀogfjrhWir(endurgjald)sem_Brvinnslusj;Wur_ԀgreiWir v%N!* _Yj;nustuaWilum_ԀfyrirhvertkgafrgangisemYeirkomatil_rWstfunaraWila_Ԁsemer A&"+ viWurkenndurafsj;Wnum.Aukendurgjaldsfyrir_endurvinnslu_ԀkveWaskilmlarnirum  '", greiWslu_flutningsjfnunar_ԀtilaWjafnaaWstWutilsfnunarog_endurvinnslu_Ԁumalltland. '#-   0lgumum_rvinnslugjald_,3.,4.og6.gr.,ergerWgreinfyrirYeimkostnaWisem (z$. _rvinnslugjaldaWstandaundir.AlmenntmsegjaaWrvinnslugjaldskulistandaundir ( sfnun,flutningi,meWhndlunogrWstfunrgangsins.HelstukostnaWar-ogtekjuliWirsem  tekiWertillittilviWkvrWunendurgjaldserulaunakostnaWur,tkja-ogaWstWukostnaWur,  eldsneytiskostnaWur,flutningskostnaWurogkostnaWureWatekjurviWrWstfun.XaWer a breytilegtmillivruflokkahvortgreiWaYurfimeWrgangisemfertilrWstfunareWahvort T, rWstfunaraWilinngreiWifyrirhann.VerWendurvinnslumrkuWumbreytisttaktviW  breytingarhrvrumarkaWi.ViWskiptimeWendurvinnsluefnierumrgumtilvikum  erlendumgjaldeyriYannigaWgengisskrninghefurhriftekjureWakostnaWslenskum   kr;num.  X   0kveWnumtilvikumYarfaWgreiWameWrgangisemfertilrWstfunar,t.d.spilliefnum. K #  0WrumtilvikumkaupirrWstfunaraWilinnrganginn,t.d.umbWirrpappaogplasti,mlm    rraf-ografeindatkjumogkutkjumogolurgang.VerWendurvinnslumrkuWum    breytisttaktviWbreytingarhrvrumarkaWi.Salaendurvinnsluefnumererlendum   gjaldeyriYannigaWgengisskrninghefurhriftekjurkr;num.AukYessastendur wO  rvinnslugjaldundirkostnaWiviWreksturBrvinnslusj;Ws. B    Stj;rnsj;WsinsleggureftirYvsemviWframtillgutilumhverfis-ogauWlindarWherra    umbreytingarfjrhWrvinnslugjaldssamrmiviWtlunumtekjurafrvinnslugjaldi   ogkostnaWviWrvinnsluhversflokkstilaWtryggjaaWtekjuroggjldstandist. {    0skUringumviWeinstakargreinarfrumvarpsinsverWurnnarvikiWaWYessumatriWum nF YegarfjallaWverWurumYvruflokkasemgerWarerutillgurumaWbreytarvinnslugjaldi 9 .    Brvinnslusj;Wursendiumhverfis-ogauWlindarWherratillgurumbreytingarfjrhWum  rvinnslugjaldagst2020.LagWarerutilbreytingarrvinnslugjaldivegnapappaumbWa, r oluvara,varalj;smyndaiWnaWi,framkllunarefnaogvarnarefna. e= 3.13.ErfWafjrskattur.    LagtertilaWskattfrelsismrkerfWafjrskattshkkir1,5millj.kr.5millj.kr.MeW  lgumumerfWafjrskatt,nr.14/2004,varkveWiWaWerfWafjrskatturskyldivera5%og i skattfrelsismrkin1millj.kr.ErfWafjrskatturinnvarhinsvegarhkkaWur10%og \4 skattfrelsismrkin1,5millj.kr.meWlgumumrWstafanirrkisfjrmlum,nr.164/2010. ' FrYeimtmahafabWihlutfallerfWafjrskattsogskattfrelsismrkinstaWiW;breytt.MeWYv  aWhkkaskattfrelsismrkinfrumvarpinuertekiWskrefYttaWdragarskattbyrWi  einstaklingasemfthlutaWarfirdnarbi.Hkkunskattfrelsismarkamunsrstaklega `  komatilmeWaWnUtasteinstaklingumsemfthlutaWarfireignaminnstudnarbunumen S+! miWaWviWlagningu2020eruum23%dnarbaundir5millj.kr.heildarverWmti.Xm " getaYessaWDanmrkueruskattfrelsismrkinum6,7millj.kr.(301.900DKK)og # Finnlandieruskattfrelsismrkinbilinu3,3!15millj.kr.(20.000!90.000EUR).Enginn  $ erfWafjrskatturergreiddurNoregiogSvYj;W. !W%   JafnframterlagttilaWskattfrelsismrkintakirlegumbreytingummiWaWviWYr;un J""& vsitluneysluverWs.TakaberframaWekkiskalvikiWfrYeirrimeginregluaWdnardagur #' skulihafWurtilviWmiWunar,m.a.YegarmetiWerhvarskattfrelsismrkliggjaefskipti #( dnarbsfaraframWrualmanaksrienYegardnardagbaraW.EinnigskalmiWaviW $ ) dnardagkomitilendurupptkudnarbisWar.XskalmiWaviWdnardageftirlifandimaka v%N!* Yegar;skiptdnarbertekiWtilskiptaenviWYanndagsemsUslumaWurritar A&"+ erfWafjrskUrsluefumeraWrWa;skiptbsemskipterfyrirandlteftirlifandimaka.  '",  4.SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar.  (z$.   EfnifrumvarpsinsgefurekkitilefnitilaWtlaaWtillgurYessstangistviWstj;rnarskr ( eWaalYj;Wlegarskuldbindingar.XessvargttviWsamningufrumvarpsinsaWefniYessog  framsetningsamrUmdustkvWum40.og77.gr.stj;rnarskrrinnar.   5.SamrW.  T,   ViWvinnsluYessafrumvarpsvarstuWstviWforsendurfjrlagafrumvarpsfyrirriW2021.  ViWgerWYessvarhaftsamrWviWflagsmlarWuneytiW,umhverfis-ogauWlindarWuneytiW,  SeWlabanka0slands,SkattinnogSUslumanninnhfuWborgarsvWinu.     0frumvarpinueraWfinnabreytingarlgumvegnafjrlagafyrirriW2021.VegnaeWlis  X mlsinsogtengslaviWfrumvarptilfjrlagavorufrumvarpsform,frummathrifumog K #  frumvarpsdrgekkisettsamrWsferlisamkvmtsamYykktrkisstj;rnarinnarum    undirbningogfrgangstj;rnarfrumvarpaogstj;rnartillagna,sbr.9.gr.reglnaumstarfshtti    rkisstj;rnar,YarsemkveWiWerumaWheimiltsaWvkjafrYessuefmlerusrlegabrUn   eWaaWrargildarstWurerufyrirhendi.SjkvWi2.mlsl.1.mgr.1.gr.,2.mlsl.3.gr. wO  og2.mlsl.2.mgr.9.gr.samYykktarinnar. B   6.Mathrifumtillagnafrumvarpsins.      TillgurfrumvarpsinseruafmargvslegumtogaogsamamsegjaumhrifYeirra {  rWstfunartekjur,verWlagogkaupmtt. nF   EftirlitsgjaldtilaWstandastraumafkostnaWiviWopinberteftirlitmeWfjrmlastarfsemi 9 tekurnokkrumbreytingumUmisttillkkunareWahkkunareinstakaliWumenheildina  lkkargjaldiW.LkkuninhefurekkihrifstarfsemiFjrmlaeftirlitsinsYvaWgengiWer  eigiWfYesstilaWstandaundirheildargjldum.NUirgjaldaliWirtilaWstandaundirkostnaWi r viWreksturskilavaldsleggjastviWskiptabanka,lnastofnanirogverWbrfafyrirtkisemfalla e= undirgildissviWlagaumskilameWferWlnastofnanaogverWbrfafyrirtkja. 0   HkkuntvarpsgjaldsoggjaldsFramkvmdasj;WaldraWranemursamtals180millj.kr.  enYaugjldhafaekkihrifvsitluneysluverWs.XmunverWlagsuppfrsla  kr;nutlugjalda(fengi,t;bak,eldsneytiogbifreiWa-ogkl;metragjld)aukatekjur i rkissj;Wsum1,8milljarWakr.Xessarhkkanirmunu;hjkvmilegahafahriftilhkkunar \4 vsitluneysluverWsogeruYauhriftluW0,08%. '   Tillagafrumvarpinuum;breyttarviWmiWanirvaxtab;takerfisinsleiWirtilYessaWtgjld  vegnavaxtab;tanema2,6milljrWumkr.rinu2021.    XrlagabreytingarsemlagWarerutilerfWafjrskattimunulkkaskatttekjurrkissj;Ws `  frYvsemannarshefWiorWiW.BastmviWYvaWhrifinafYvaWhkkaskattfrelsismrkin S+! r1,5millj.kr.5millj.kr.lkkitekjurrkissj;Wsum0,5milljarWkr.riW2021.0 " fjrlagafrumvarpifyrirkomandirerutekjuraferfWafjrskattitlaWar3,7milljarWarkr. # SamYykktfrumvarpsinshefurafturm;tijkvWhrifrWstfunartekjurYeirra  $ einstaklingasemfthlutaWarfirdnarbi.GerterrWfyrirtekjuhrifumfrumvarpsins !W% tekjutlunfjrlagafrumvarpsfyrirriW2021ogfjrmlatlunfyrirrin2021!2025. J""&   AWrarbreytingarhafaUmisthriftekju-og/eWagjaldahliWensamanlgWhrifafYeim #' breytingumafkomurkissj;Wserutalin;veruleg. #(     *KLdd //"  //"  //"  //" !F>>,u dd ,vdd ,vdd +  ,"v%N!*v%N! ,TekjurWstafanir2021 '%W!+ 'Tekjuhrif %W!, rkissj;W(m.kr.) 'J&""-" 'hrifVNV(%) ,"%W!." ,VerWlagsuppfrslakr;nutlugjalda PF ''"/  @1800 @OP1.800 h^C''"03  @1800  @##$O$ Oh0,08 <2(''"13 ##$O$ <Hkkunnefskatta .$ (#2 O.180 G="(#33##$O$ OG_! <2((#43 ##$O$ <Hkkun_skattfrelsismarks_Ԁ_erfWafjrskatts_ .$ 1  O.-500 G="1 3##$O$ OG! <2(1 3 ##$O$ <Samtals .$  O.1.480 G="3##$O$ OG0,088.,3  ##$O$ 8  Umeinstakargreinarfrumvarpsins.  l  Um1.gr. xP pl  0greininnierlagttilaWfjrhWir_kolefnisgjalds_ԀverWihkkaWarum2,5%tilsamrmis C  viWalmennarverWlagsbreytingar.      Um2.!4.gr.  |  m  0greinunumerlagttilaWfengis-og_t;baksgjld_ԀverWihkkuW.UmeraWrWa2,5% o G  hkkungjaldatilsamrmisviWalmennarverWlagsbreytingar. :    Um5.og6.gr.   n  LagtertilaWalmennt_vrugjald_Ԁafbensnihkkium0,7kr.hvernltra,r28,75kr. s  29,45kr.,ogaWsrstakt_vrugjald_Ԁaf_blUlausu_Ԁbensnihkkium1,15kr.hvernltra,r f>  46,35kr.47,50kr.EinnigerlagttilaWsrstakt_vrugjald_ԀhvernltraafWrubensnihkki 1  um1,25kr.,r49,10kr.50,35kr.Hkkuninnemur2,5%vegnaalmennra   verWlagsbreytingasamrmiviWforsendur_fjrlagafrumvarps_ԀfyrirriW2021.     Um7.gr. ]5 q  0greininnierlgWtilhkkunfjrhW_olugjalds_ԀsemgreiWaskalrkissj;Wsem ( _vrugjald_Ԁafgas-,_dsil_-ogsteinoluskv.1.gr.lagaum_olugjald_Ԁog_kl;metragjald_,nr.  87/2004.LagtertilaWgjaldiWverWihkkaWum2,5%vegnaalmennraverWlagsbreytinga  samrmiviWforsendur_fjrlagafrumvarps_ԀfyrirriW2021. a   Um8.gr.  t  HrergerWtillagaumhkkunfjrhWumkl;metragjaldsogsrstakskl;metragjalds  um2,5%vegnaalmennraverWlagsbreytingasamrmiviWforsendur_fjrlagafrumvarps_Ԁfyrir  riW2021. X    Um9.gr. " v  0greininnierkveWiWumhvernig_kl;metragjald_Ԁogsrstakt_kl;metragjald_ԀskulireiknaW # viWtlunogkvrWunsamkvmt_lestri_ԀefekkierkomiWmeWkutkitil_lestrar_Ԁinnan $ _lestrartmabila_. wO%   Um10.gr.  ' %x  0kvWinuerlagttilaW_bifreiWagjald_Ԁhkkium2,5%vegnaalmennraverWlagsbreytinga  ( samrmiviWforsendur_fjrlagafrumvarps_ԀfyrirriW2021. !{)   Um11.!14.gr. 9#+ }y  0greinunumerlagttilvsaWverWitil_skilavalds_ԀaukopinberseftirlitsmeW $, fjrmlastarfsemilgumumgreiWslukostnaWarviWopinberteftirlitmeWfjrmlastarfsemi, $ - nr.99/1999.XaWsamrmist_fyrirhuguWum_ԀviWb;tumviW5.gr.lagannaskv.m-liW15.gr. %r!. frumvarpsinsYarsemlagtertilaWlnastofnanirogverWbrfafyrirtkigreiWitilgreintgjald e&="/ tilaWstandastraumafkostnaWiviWrekstur_skilavalds_. 0'#0  '#1   Um15.gr. ( |  0greininnierlgWtilbreyting5.gr.lagaumgreiWslukostnaWarviWopinberteftirlitmeW  fjrmlastarfsemi,nr.99/1999,YarsemkveWiWerum_gjaldskylda_ԀaWila,_lagningarstofn_Ԁog  hlutfll_lagWs_Ԁ_eftirlitsgjalds_. a   LgWertillkkunhlutfalli_lagWs_Ԁ_eftirlitsgjalds_ԀeftirlitsskyldraaWila.HlutfalliWlkkar T, aWmeWaltalium11,6%.    Umd-liW.    LgWertilsbreytingaW_lagningarstofn_ԀverWihlutfallaf_rekstrartekjum_ԀstaW_miWlaWra_   iWgjaldatilaWtryggjabetursamrmimilli_eftirlitsgjalda_ԀogumfangseftirlitsmeWstarfsemi  X _vtryggingamiWlara_.UpphaflegrkfyrirYvaWmiWa_lagningarstofninn_ԀviW_miWluW_ԀiWgjld K #  voruYauaWeWlilegtvriaWumfangeftirlitsinsmiWaWistviW_miWluW_ԀiWgjld.RauninersaW    _vtryggingamiWlari_ԀgeturunniWaWmestuviWrWgjftilfyrirtkjaYarsem_iWgjaldavelta_Ԁgetur    veriWumtalsverWnYessaWYrfsaWkomuFjrmlaeftirlitsinssamrmiviWYaW.MeW   YvaWtengja_eftirlitsgjaldiW_ԀviW_rekstrartekjur_,semm.a.innihalda_Y;knanir_Ԁfyrirveitta wO  starfsemi,erbeturhgtaWfangaumfangstarfsemi_vtryggingamiWlara_. B    Umj-liW.      Xer_fastagjaldiW_Ԁsemlfeyrissj;WirnirgreiWaskv.2._mlsl_.9.tlul.1.mgr.5.gr.hkkaW   ogskiptingunnibreytttilaWendurspeglabetursamrmiWmilli_hlutfallstlunnar_Ԁogfstu {  _fjrhWanna_.ErYaWsamrmiviWbendingar_Landssamtaka_Ԁlfeyrissj;Wa,nsWast nF umsgnsamtakannaumfrumvarptillagaumbreytinguUmsumlgumvegnafjrlagafyrir 9 riW2020._Landssamtk_Ԁlfeyrissj;WahafabentaWef_fastagjaldiW_Ԁhelst;breytttakiYaWekki  tillittilYessaWlfeyrissj;WumhefurfkkaW.    Umk-liW. r   MeWlgumumbreytinguUmsumlagakvWumum_innlnsdeildir_Ԁog_hfisskilyrWi_ e= stj;rnarmannaogframkvmdastj;rasamvinnuflaga,nr.41/2020,voruheimildir 0 samvinnuflagatilaWstarfrkja_innlnsdeildir_ԀfelldarbrottogYvekkilengurviWaWkveWa  um_gjaldskyldu_ԀYeirra10.tlul.1.mgr.5.gr.laganr.99/1999.    Umm-liW. i   Hinn1.septembersl.t;kugildilgum_skilameWferW_Ԁ_lnastofnana_Ԁog_verWbrfafyrirtkja_, \4 nr.70/2020,enmeWsetningulagannahefurtilskipun2014/59/ESB(_BRRD_-tilskipunin)veriW ' _innleidd_Ԁslensklg.Samkvmtlgumnr.70/2020erSeWlabanka0slandsfaliW_skilavald_,  Y.e._stj;rnsUsluvald_,tilaWgrpatilaWgerWaogsinnaundirbningiogframkvmd  _skilameWferWar_Ԁ_lnastofnana_Ԁog_verWbrfafyrirtkja_._Skilavaldinu_ԀerYannigfaliWaWmeta `  _skilabrni_Ԁfjrmlafyrirtkja,gera_skilatlanir_Ԁfyrirfjrmlafyrirtkisemfaramunu S+! _skilameWferW_ԀogtakakvarWanirumlgmarkskrfuum_eiginfjrgrunn_Ԁoghfar " skuldbindingarslkrafyrirtkja(_MREL_-krfu). #   0skipuritiSeWlabankansergertrWfyrirskrifstofu_skilavalds_ԀsemsrstakrieiningumeW  $ Yremur_stWugildum_Ԁoger_eftirlitsgjaldi_ԀsemlagteraWilasemfallaundirgildissviWlagaum !W% _skilameWferW_Ԁ_lnastofnana_Ԁog_verWbrfafyrirtkja_ԀtlaWaWstandaundirkostnaWiviWhina J""& nUjueiningu.FramkemurfrumvarpisemvarWaWYeimlgumaWeinhverkostnaWurmuni #' hlj;tastafrekstri_skilavalds_ԀenekkiliggifyrirhvorthonumverWimttmeWhkkun #( _eftirlitsgjalds_ԀeWaWrumrWstfunum.XaWvarYvekkitekinafstaWatilYessafnefndinnisem $ ) vannfrumvarpiWmeWhvaWahttittiaWfjrmagnarekstur_skilavalds_.XaWliggurfyriraW v%N!* meginmarkmiW_skilameWferWar_ԀeraWtryggjaaWgreiWamegiskj;ttrrekstrarerfiWleikum A&"+ _fjrmlafyrirtkis_ԀYannigaWunntverWiaWvernda_fjrmlastWugleika_Ԁogtryggja  '", nauWsynlegastarfsemi.XessumarkmiWiskalnnYessaWYaWhafineikvWhrif_hagkerfiW_ '#- ognYessaWskattgreiWendurYurfiaWberaYaWtj;nsemhlUstafYvaWgerafyrirtki (z$. fjrhagserfiWleikum_rekstrarhft_.XerYaWeinnig_grundvallarmarkmiW_ԀaW_lgmarka_Ԁhttu ( aWveitaYurfifjrframlgrrkissj;WikostnaW_skattgreiWenda_.XaWerYvtaliWrkrttaW  YeiraWilarsemfallaundirlginskulistandaundirkostnaWiviWreksturskrifstofu_skilavalds_  enekkiaWrir. a   UndirgildissviWlagannafallasemstendurtulnastofnanirhrlandienengin T, verWbrfafyrirtki._BRRD_-tilskipuninleggurYrskyldurherWaraWildarrkja  _Evr;pusambandsins_ԀaW_skilavaldsstofnanir_ԀbiyfiraWbnaWiog_mannauWi_ԀtilaWframkvma  _skilaaWgerWir_ԀmeW_skilvirkum_Ԁogskj;tumhtti.XerskiliW2._mlsl_.1.mgr.4.gr.laganr.   70/2020,sbr.3.mgr.3.gr._BRRD_,aWeiningins_rekstrarlega_ԀsjlfstW.  X   MestankostnaWviWrekstur_skilavaldsins_ԀmunuYeiraWilarberasem_skilavaldiW_Ԁver K #  mestumtmaaWmetameWtillititil_skilatlunar_Ԁog_MREL_-krafna.FyrirligguraWekki    verWursamaumfangverkefnaeftirstrWYeirrafyrirtkjasemfallaundirlgum    _skilameWferW_Ԁ_lnastofnana_Ԁog_verWbrfafyrirtkja_ԀogtlamaWstrsturhlutiaffjrmunum   tilrekstursskrifstofu_skilavalds_ԀverWigreiddurafviWskiptabnkum.LagtertilaW wO  _lagningarstofninn_ԀshlutfallafeignumaWilaenekkihlutfallaf_innstWum_ԀaWilaYarsem B  hlutiYeirraaWilasemmunufallaundirlginfjrmagnasigekkimeW_innstWum_.GjaldiW    kemurtilviWb;tarenekkistaWgjaldssemlnastofnanirogverWbrfafyrirtkigreiWaskv.   1.og4.tlul.1.mgr.5.gr.laganr.99/1999ogeftiratvikumWrumkvWumlaganna. {    Um16.gr. 9 7  _Fastagjld_ԀvegnaafgreiWsluums;knaumstarfsleyfihafahaldist;breyttsWanYauvoru  lgfestriW2009.StarfsemieftirlitsskyldraaWilahefurhinsvegartekiWmiklumbreytingum  sWastliWinr.BWihafanUiraWilarkomiWmarkaWinnogYhafa_lagakrfur_,srstaklega r til_lnastofnana_Ԁog_vtryggingaflaga_,aukisttilmunasWastliWinnratug.VinnaviWums;knir e= eroftfl;kinogtmafrekogfelluraukYessmargasrfrWingaaWyfirfaraogmetaggnog 0 upplUsingartengslumviW_starfsleyfisveitingar_.FjrhWir_fastagjaldanna_Ԁeruekkilengur  samrmiviWraunverulegankostnaWafafgreiWsluums;kna.XverlagttilaW_fjrhWirnar_  verWihkkaWarllumtluliWum.XerlagttilaWrafeyrisfyrirtkiflytjistr1.tlul.2. i tlul.ogviW_tluliWinn_ԀbtistkauphalliroggreiWslustofnanir,envinnaviWaWafgreiWa \4 starfsleyfislkraaWilaertalinsvipuWaWumfangiogannarrasemkomafram2.tlul. '   Um17.gr.  l  0greininnierlagttilaWviWheitilagannabtistorWin?og_skilavald_ .VerWifrumvarpiW `  aWlgummunheitilagannaYvverWalgumgreiWslukostnaWarviWopinberteftirlitmeW S+! fjrmlastarfsemiog_skilavald_.NnariumfjlluneraWfinnaskUringumviW11.!14.gr. " frumvarpsins. #   Um18.gr. !W%   LgWertilbreytinghlutfalliaf_lagningarstofni_Ԁskv.4.gr.lagaumgreiWslukostnaWar J""& viWreksturumboWsmannsskuldara,nr.166/2011,semmiWaWerviWYegargjaldsemtlaW #' eraWstandaundirkostnaWivegnarekstursumboWsmannsskuldaraerlagt_gjaldskylda_ԀaWila, #( sbr.1.mgr.5.gr.laganna. $ )   Um19.gr. A&"+ Ȯ  HrerlagttilaWgjaldFramkvmdasj;WaldraWrasamkvmtlgumummlefnialdraWra,  '", nr.125/1999,verWihkkaWum2,5%ognemi12.034kr.hverngjaldandaviWlagningu '#- opinberragjaldarinu2021vegnateknarsins2020. (z$. _ԇ  Um20.og21.gr. ( Y  LgWertilframlenginggildistmakvWistilbrWabirgWaVIIlgumummlefni  aldraWraYarsemkveWiWerumaWFramkvmdasj;WuraldraWrahafitmabundnaheimildtil  aWkostareksturhjkrunarrUmaaldraWra.stWaYessararWstafanaerfjrhagsvandi a rkissj;WsogsparnaWarkrafafjrlagaheimilda. T,   XergertrWfyrirnUjukvWitilbrWabirgWaviWlgummlefnialdraWra.0kvWinu  erkveWiWumaWtmabilinufr1.janar2021tilogmeW31.desember2021sunntaW  ;skaeftirYvviWTryggingastofnunrkisinsaWstofnuningerisamanburWtreikningi   kostnaWarYtttkuheimilismannafyrirogeftirgildistkulagaumbreytingulgumum  X almannatryggingaroglgumummlefnialdraWra,nr.166/2006,oglagaumbreytingu K #  lgumumalmannatryggingarogfleirilgum,nr.120/2009.MeWlgumnr.166/2006var    dregiWrtengingumviWtekjurmakaheimilismannaogYrsWarafnumdarmeWlgumnr.    120/2009.SUnisamanburWurinnauknakostnaWarYtttkuheimilismannsfrYvsemvarfyrir   gildistkuYeirralagaskalleiWrttadvalarframlagvegnarsins2021tilsamrmisviWYaW. wO  SniWurstaWasemerhagstWarifyrirheimilismanninnverWurYvtWvalinviWt-reikning B  kostnaWarYtttkuhansogtreikningdvalarframlagsfrTryggingastofnunrkisins.Hrer    umsamskonarbrWabirgWakvWiaWrWaoggildiervegnarsins2020.GildandikvWi   umheimildtilsamanburWartreikningikostnaWarYtttkuheimilismannasamkvmteldri {  ogyngrilgumrennurt31.desember2020. nF   Um22.gr.    0a-liWerlgWtilframlengingkvWi14.tlul.kvWistilbrWabirgWalgumum  almannatryggingar,nr.100/2007,triW2021enaWWrumkostihefWiYaWrunniWsittskeiW r lokYessars.KveWiWerumaWYrttfyrirkvWilagannaskulirorkulfeyrisYegihafa e= rlegt1.315.200kr.frtekjumarkvegnaatvinnuteknaviWtreikningtekjutryggingar. 0   Samkvmtb-liWskalviWtreikningtekjutryggingarrorku-ogendurhfingarlfeyrisYega  semfgreiWslurrskyldubundnumatvinnutengdumlfeyrissj;Wumtmabilinu1.janar  2021tilogmeW31.desember2021gerasamanburWtreikningitekjutryggingar,annars i vegarsamkvmtreglumsemgildarinu2021oghinsvegarreglumsemgilturiW2013 \4 auk46,36%hkkunarogaWteknutillititilYesstekjumarkssemmyndasthefurviW ' framkvmd16.tlul.kvWistilbrWabirgWalgunum.XeirrireglusemleiWirtilhrri  greiWslnafyrirlfeyrisYegaskalbeitt.    Um23.gr. S+! 2  VsaWertilskUringaviW22.gr.enYessarigreinerkveWiWumtreikning " heimilisuppb;tarsamkvmtlgumumflagslegaaWstoW,nr.99/2007.Skalsmureglubeitt # oggetiWerum22.gr.  $   Um24.og25.gr. J""&   LagtertilaWkvWitilbrWabirgWaXIlgumumskyldutryggingulfeyrisrttindaog #' starfsemilfeyrissj;Wa,nr.129/1997,verWiframlengtumeittroggilditriW2021.XaW #( munhafaYauhrifaW;heimiltverWurrinu2021aWltaalmennarhkkanirsemkunnaaW $ ) verWarorkulfeyrisgreiWslumsamkvmtlgumumalmannatryggingar,nr.100/2007,og v%N!* lgumumflagslegaaWstoW,nr.99/2007,leiWatillkkunarrorkulfeyrisj;Wflagar A&"+ lfeyrissj;Wi.  '",   XereinniglagttilaWkvWitilbrWabirgWaXVlgumumskyldutryggingu '#- lfeyrisrttindaogstarfsemilfeyrissj;Wa,nr.129/1997,verWiframlengtumeittrog_gildi (z$. triW2021.XaWmunleiWatilYessaWframlaglfeyrissj;Wasamkvmtlgumum ( _atvinnutengda_Ԁ_starfsendurhfingu_Ԁogstarfsemi_starfsendurhfingarsj;Wa_,nr.60/2012,rinu  2021verWurekki_nvirt_ԀviW_tryggingafrWilega_Ԁathugunfjrhag_sj;Wanna_.    Um26.gr. T,   0greininnierlagttilaWfst_kr;nutala_Ԁ_s;knargjalda_Ԁhkkir975kr.mnuWisamkvmt  gildandilgum980kr.fyrirriW2021.kvrWuWhkkunnemurYvum0,52%.    Um27.gr.  X   LagtertilaWfjrhW_losunargjalds_Ԁvegna_gjaldskyldrar_Ԁ_losunar_Ԁskv.4.mgr.14.gr.alaga K #  umloftslagsml,nr.70/2012,verWibreytttilsamrmisviWbreytingarmeWalverWi    _losunarheimilda_ԀEvr;pska_efnahagssvWinu_ԀeinsogYaWer_rstmabili_ԀsemlUkur31.jl    riWWur.GerterrWfyriraWbreytinginmunihafa;veruleghriftekjurrkissj;Ws.Um   nnariskUringarvsasttilkafla3.8greinargerWinni. wO    Um28.gr.    a  LagtertilaWsrstaktgjaldsemrkisskattstj;rileggursamhliWalagninguopinberra   gjaldaskv.1.tlul.1.mgr.14.gr.lagaumRkistvarpiW,fjlmiWil_almannaYgu_,nr. {  23/2013,ogrennurtilRkistvarpsinsverWihkkaWr17.900kr.18.300kr.tilsamrmis nF viWalmennarverWlagsbreytingar. 9   Um29.gr.  h  LgWertilframlengingkvWitilbrWabirgWa_IV_Ԁlgumum_tryggingagjald_Ԁsem r kveWurumaW_starfsendurhfingarsj;Wir_Ԁfiekkitekjurafalmennu_tryggingagjaldi_Ԁrinu e= 2021.SambrilegtkvWihefurveriWgildifyrirrin2013!2020.EftirsemWurergertrW 0 fyriraWrinu2021leggirkissj;WurframlagaWfjrhW721millj.kr.til  _starfsendurhfingarsj;Wa_.    Um30.gr. \4 e  LagtertilaWkvWitilbrWabirgWaIIIlgunumverWiframlengtumeittr. ' Atvinnurekendur,YeirsemstundasjlfstWastarfsemioglfeyrissj;WirmunuYvgreiWa  framsamahlutfallafstofnitil_iWgjalds_Ԁskv.3.gr.lagaumskyldutryggingulfeyrisrttinda  ogstarfsemilfeyrissj;Wa,nr.129/1997,rinu2021einsogrunum2016,2017,2018, `  2019og2020,eWa0,10%. S+!   Um31.gr. #   MeWkvWiYessuerlagttilaWtmabundinhkkun_vaxtab;tum_,semaW;breyttuhefWi  $ falliWniWurumnsturam;t,verWi_framlengd_Ԁumeittr.Xverrtalinu2021bttviW !W% kvWitilbrWabirgWa_XLI_Ԁlgunum,enYaWhefuraWgeymakvWium_vaxtabtur_Ԁ J""& runum2011!2020.GerterrWfyriraWkvWiWkomitilframkvmdaviWkvrWun #' fyrirframgreiWslu_vaxtab;ta_ԀogviWlagninguopinberragjaldarinu2021. #(   Um32.gr. v%N!* "  0kvWinuerlagttilaW_rvinnslugjald_Ԁ_pappaumbWir_Ԁhkkir15kr./kg22kr./kg. A&"+ VerW_endurvinnslumrkuWum_Ԁfyrir_pappaumbWir_ԀhefurlkkaWsamhliWaauknumkostnaWi  '", viWsfnun,meWhndlunogflutninga. '#-  (z$.   Um33.gr. ( 0  0kvWinuerulagWartiltvrbreytingarfjrhW_rvinnslugjalds_.0a-liWkvWisinser  lagttilaWhkka_rvinnslugjald_Ԁ_oluvrum_,sbr.viWauka_IV_,r40kr./kg50kr./kg.0b-liW  kvWisinsergerWtillagaumaW_rvinnslugjald_Ԁafsvartolu(_tollnmer_Ԁ2710.1940)hkkir a 0,7kr./kg0,9kr./kg.TillagaumhkkunergerWvegnaaukinskostnaWarviWsfnunog T, rvinnslu_rgangsolu_Ԁvegna;hagstWrar_kostnaWarYr;unar_Ԁinnanlands.    Um34.gr.     0kvWinuerlagttilaW_rvinnslugjald_Ԁ_framkllunarefni_Ԁhkki,sbr.tilgreind  X _tollskrrnmer_,n_Yynningar_ԀogmeWYynningumeWvatni.TillagaumhkkunergerWvegna K #  aukinskostnaWarviWsfnunogrWstfun._Skilahlutfall_ԀhefurfariWhkkandi.      Um35.gr.     0kvWinuerlagttilaW_rvinnslugjald_Ԁ_varnarefni_Ԁhkkir8kr./kg18kr./kg.Tillaga wO  umhkkunervegnaaukinskostnaWarviWsfnunogrWstfun._Skilahlutfall_ԀhefurfariW B  hkkandi.      Um36.gr. {    0greininniermltfyrirumhkkun_skattfrelsismarka_Ԁ_erfWafjrskatts_ԀengerterrWfyrir nF aW_skattfrelsismrk_Ԁfyrirhvert_dnarb_ԀverWi5millj.kr.staW1,5millj.kr.Xfelsteinnig 9 greininniaW_skattfrelsismrkin_ԀtakirlegumbreytingummiWaWviWYr;unvsitlu  _neysluverWs_.    Um37.gr. e= i  kvWiWYarfnastekkiskUringar. 0