WPCu( h_y5}: [ &3aJuNf3"mYOzK\Q`Ȉ;dͰSšK*6a5#eДy!(3هyi!. J#5LqlH! _FA+@ۆj$'1ZXV߳g/8m=i4-'ȪJ"}L*&kGq@v @8TuT7`suA.O@1< mw4^ -9/H 0(w B-Z 0l& 0Dfa(N 1 0 0 0 0 u!! 0wi"i" 0 "" 0}#}# 1uB$B$B$B$ B$$$$$$$$$$$$$$$$$ 72%%%% 1*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&*&U:&&&&M''''D ' ' ' ' ' '(M(&d9 Z6Times New Roman RegularX(y$,..,*TRW6&A4W6&A4 6&A4 6&A4T ? **0?vvbX0#ggdd  8*dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\SKJRI~IZ.WPTW:\WP2000\SkjritunY2k-nytt.wptUeS:Qrirs?g+|Q3|x %y_($)Hairline d8DocumentManagement::ModifiedBooleanTRUE(%2QX$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? (XX0?vvbX0#ggdd  8(dd8ISUS,.     ^^`   (  0  0  (#$  0  TABLE A   a*',..,XXXX? (XX0?vvbX0#ggdd  ISUS,.   _Ԁikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3*$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? (XX0?vvbX0#ggdd  8(dd8ISUS,.     ^^`   (3*$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? (XX0?vvbX0#ggdd  8(dd8ISUS,.     ^^`   (3dr$ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? (XX0?vvbX0#ggdd  8(dd8ISUS,.     ^^`    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  gdr+,..,XXXX? (XX0?vvbX0#ggdd  ISUS,.   d  ݀qi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e*),..,XXXX? (XX0?vvbX0#ggdd  ISUS,.   _>? Ҁ y!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? (XX0?vvbX0#ggdd  8(dd8ISUS,.     ^^`   _ >?  _ikmo(%03q  9151.lggjafarYing2020!2021. ( Xingskjal567"334.ml.  2.umrWa.     c~(  NefndarlitmeWbreytingartillgu#( c~{#     umfrumvarptillagaumviWspyrnustyrki.    Frmeirihlutaefnahags-ogviWskiptanefndar. K #    NefndinhefurfjallaWummliWogfengiWsinnfundGuWrnuXorleifsd;tturogGunnlaug    Helgasonfrfjrmla-ogefnahagsrWuneytinu,J;hannesX;rSklasonfrSamtkumferWa   Yj;nustunnar,:lafStephensenfrFlagiatvinnurekenda,OrraHugingstssonogFriWrik wO  FriWrikssonfrBandalagisjlfstWraleikhsa,J;hannX;rarinsson,BirgirnBirgisson, B  EmilHelgaLrussonogHrefnuBjrkSverrisd;tturfrSamtkumfyrirtkjaveitinga    markaWiogReyniMSigurvinsson,LaufeyjuGuWmundsd;ttur,J;nuFanneyjuSvavarsd;ttur   og:lafPlVignissonSkagfjrWfrSamtkumsmrrifyrirtkja,einyrkjaogrekstraraWila {  eiginkennitluferWaYj;nustu.Nefndinnibrust14umsagnirsemeruaWgengilegarundir nF mlinuvefAlYingis. 9   FrumvarpiWerliWuraWgerWumstj;rnvaldavegnaefnahagslegraafleiWingaafheims  faraldrik;r;nuveiru.BrrWiWsemhrerlagttilkemurbeinuframhaldiaffrumvarpitillaga  umtekjufallsstyrki,sbr.212.mlyfirstandandiYingi,semsamYykktvarAlYingi5.n;v r ember2020. e=  Umfjllunnefndarinnar.   SkilyrWiumaWrekstraraWilihafiekkiveriWtekinntilslita.    04.tlul.4.gr.frumvarpsinskemurframYaWskilyrWifyrirYvaWhlj;taviWspyrnustyrk i aWrekstraraWilihafiekkiveriWtekinntilslitaeWabhanstilgjaldYrotaskipta.0umsgn \4 DeloitteummliWerbentaWskilyrWiWumaWrekstraraWilihafiekkiveriWtekinntilslita ' kunniaWkomavegfyriraWfyrirtkigeti?umbreyttrekstrisnum,t.d.meWsamrunaeWa  skiptingusvovels .MikilvgtsaWheimilaaWtilvikiflagasemerusamruna-eWa  skiptingarferlihaldistrttindisemWurtilheyrWuannarrikennitluYannigaWrttmtra `  hagsmunasgtt. S+!   MeirihlutinnteluraWllummeginYorratilfellasskilyrWi4.tlul.4.gr.frumvarpsins " eWlilegt.X;sekkihgtaWtilokatilvikYarsemstrngtlkunskilyrWisinsgetigirtfyrirrtt # tilviWspyrnustyrkssemsamkvmtmarkmiWumfrumvarpsinsttiaWverafyrirhendi.Hvetur  $ meirihlutinntilYessaWviWframkvmdrrWisinsverWieinsliWlegrinlgunbeittviWtlkun !W% YessaskilyrWisogkosturerYannigaWslktilvikfalliinnanrammalaganna.VerWislkum J""& tilvikumhorfttilmarkmiWskvWislagannaviWtlkun.MeirihlutinnbendiraWkvWi #' tilbrWabirgWafrumvarpinukemurframaWlginskuliendurskoWuWeigisWarenmars #( 2021ogtelurtilefnitilaWframangreintverWihlutiYeirrarendurskoWunar. $ )  Breytingartillgurmeirihlutans.  A&"+ UmreiknaWarrstekjur(2.tlul.4.gr.).  '",   02.tlul.4.gr.frumvarpsinserskilyrWiumlgmarkstekjurrekstraraWilatmabilinu1. '#- janar2020tillokaokt;bersamars.02.mlsl.kvWisinskemurframaWaWilarsemh;fu (z$.  9  y_    starfsemieftir1.janar2020skuliumreiknatekjursnarfrupphafistarfsemitilloka ( okt;ber2020rstekjur.XarsemtekjutmabiliW1.mlsl.nrekkiyfirheiltrheldurfr  upphafirsallttillokaokt;berleggurmeirihlutinntilaWskv.2.mlsl.verWiumreiknaWar  tekjurmiWaWarviW305dagaenekkir. a ViWmiWumstWugildi(1.!2.mgr.5.gr.).    UmfjrhWviWspyrnustyrksfereftir5.gr.frumvarpsins.Skv.1.mgr.kvWisinsgetur  fjrhWstyrkshstalagiorWiW90%afrekstrarkostnaWirekstraraWilaYannalmanaksmnuW   semums;knvarWarogaldreinumiWhrrifjrhWennemurraunverulegutekjufallirekstrar  X aWilaYannmnuW.Jafnframtgeturkr;nutluYakfjrhWstyrksaldreinumiWhrrifjrhW K #  en400Ys.kr.fyrirhvertstWugildiuppaWfimmstWugildumhjrekstraraWilamnuWinum    stekjufallrekstraraWilabilinu60!80%og500Ys.kr.fyrirhvertstWugildiuppaWfimm    stekjufallmeiraen80%.02.mgr.kvWisinserundanYgasemgerirrekstraraWilakleift   aWteljatilrekstrarkostnaWarYeimmnuWisemums;knumstyrkvarWarfjrhWsemhann wO  gjaldfrWivegnareiknaWsendurgjaldssamamnuWi2019staWreiknaWsendurgjaldsfyrir B  almanaksmnuWinnsemums;knvarWar.NUtirekstraraWiliYheimildmegiviWtreikning    styrkfjrhWmiWaviWfjldastWugildasamamnuWi2019.     FyrirnefndinnihafaUmsiraWilarkomiWYeimsj;narmiWumframfriaWtilaWrrWiW {  getinWYeimmarkmiWumsemaWerstefntsmikilvgtaWheimild3.mlsl.2.mgr.5.gr. nF tilaWmiWastyrkfjrhWviWfjldastWugildasamamnuWi2019verWialmennenein 9 skorWistekkiviWYaWilasemnUtaundanYguheimild1.mlsl.Yeirrarmlsgreinar.Margir  rekstraraWilarsuYeirristWuaWhafaYurftaWfkkastWugildumeinsogkosturerenYurfi  ennYaWstandaundirWrumrekstrarkostnaWi.ReglanumaWstyrkfjrhWmiWisthstalagi r viWkveWnakr;nutlufyrirhvertstWugildihjrekstraraWilaYeimmnuWisems;tterum e= styrkfyrirgetivaldiWYvaWstyrkurtakiekkimiWafraunveruleguumfangirekstrarins 0 hefWbundnurferWi.FjrhWstyrksverWiYannigsWurtilYessfallinaWhjlpaviWkomandi  rekstraraWilayfirerfiWastahjallann,viWhaldalgmarksstarfsemiogviWskiptasambndumog  tryggjaviWspyrnuYegarbeturferaWralktogmarkmiWskvWifrumvarpsinskveWurum. i Meirihlutinntekurundirframangreindsj;narmiWogleggurtilaWllumrekstraraWilumsem \4 undirfrumvarpiWheyraverWiheimilt,viWtreikningstyrkfjrhWar,aWmiWaannaWhvortviW ' fjldastWugildaYeimmnuWisemums;knstyrkssnUraWeWasamamnuWiriW2019.  ViWums;knumviWspyrnustyrkfyrirn;vemberogdesember2020megiYannigmiWaviW  stWugildihjrekstraraWilan;vemberogdesember2019ogviWums;knumstyrkfyrir `  janar2021megimiWaviWstWugildinjanar2019.HafirekstraraWilihafiWstarfsemieftir S+! upphafsamaalmanaksmnaWarriW2019verWiheimiltaWmiWaviWmeWalfjldastWugilda " hjrekstraraWilaYheilualmanaksmnuWi2019semhannstarfaWi.0tilvikirekstraraWilasem # h;fstrf15.mars2019ogskirumviWspyrnustyrkfyrirjanar2021verWiYannigheimilt  $ aWmiWafjldastWugildaviWmeWalfjldamnaWarlegrastWugildahjrekstraraWilanum !W% mnuWinaaprltildesember2019. J""&   EftirsemWurgildirsreglaaWviWspyrnustyrkurgetialdreinumiWhrrifjrhWensem #' nemur90%afrekstrarkostnaWiYeimmnuWisemums;knvarWar.MeWYessum;titelur #( meirihlutinnlj;staWrrWiWrmistenninnanYesskostnaWarmatssemframkvmtvarog $ ) gerWergreinfyrirfrumvarpinu,Yarsemsegir:?LoksofmeturaWferWafrWinlklegafjlda v%N!* stWugildavegnaYessaWgerterrWfyriraWstWugildilgaWilasua.m.k.5ogfyrirtkieigi A&"+ YannigrtthmarkiviWspyrnustyrks. RaunkostnaWurrkissj;WsviWrrWiWverWiY;nr  '",  ytrimrkumkostnaWarmatsinsenellahefWiveriW. '#- _  &   AWframansgWuvirtuleggurmeirihlutinntilaWfrumvarpiWverWi samYykkt meWeftir ( farandi'(+    BREYTINGU: a +"i0J"  i0J ,2%  1  .3  Ԉ0    0staWorWsins?rstekjur 2.tlul.4.gr.komi:305dagaviWmiWunartekjur.i0J ,:,݌ Ќ  "i0J"  i0JL-2%  2  .3  Ԉ0    ViW5.gr.i0JL-y-݌ Ќ  "m"  m5.0  0 2%  a  .3  Ԉ0v  eftirorWinu?mnuWinum a-ogb-liW1.mgr.komi:eWasamamnuWi2019.m5.b.݌ vv Ќ  "m"  m/0  0ww 2%  b  .3  Ԉ0v  eftir1.mgr.kominUmlsgrein,svohlj;Wandi:m//݌ Xvv Ќ  0  000v b HafirekstraraWilihafiWstarfsemieftirupphafsamamnaWar2019ogums;knum K #  viWspyrnustyrkvarWarerheimiltaWmiWafjldastWugildaviWmeWalfjldamnaWar    legrastWugildahjrekstraraWilaYheilualmanaksmnuWi2019semhannstarfaWi.  vv "m"  m20  0 2%  c  .3  Ԉ0v  3.mlsl.2.mgr.fallibrott.m22݌ vv Ќ    AlYingi,10.desember2020. B  3*ddd Xdd Xdd X>>,}",>",>","+  3)     m3:liBjrnKrason, zR  form.,frsm. 9/E ##$$ 9BryndsHaraldsd;ttir. 8.zR ##$$ 8BrynjarNelsson. G=zR  m ##$$ mG:lafurX;rGunnarsson. ,"##$$ ,WillumX;rX;rsson." m   "