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Ќ     EftirfarandibreytingarverWa4.gr.laganna: "  (g00_ikmo"i0J"  i0Jx2g  a  .3  Ԉ0    0staW?ma2021 inngangsmlsliWgreinarinnarkemur:n;vember2021.i0Jx݌# Ќ  "i0J"  i0J2g  b  .3  Ԉ0    eftirorWinu?tekjufallsstyrkur lokamlsl.1.tlul.kemur:eWaviWspyrnustyrkurfyrir  $ aWramnuWi.i0J݌!W% Ќ  K|    K|  5.gr.K|E݌ #' Ќ     ViW1.mgr.5.gr.lagannabtistnUrstafliWur,semverWuraliWur,svohlj;Wandi:300Ys. #( kr.fyrirhvertstWugildihjrekstraraWilamnuWinumeWasamamnuWi2019ogekki $ ) hrraen1,5millj.kr.endastekjufallrekstraraWilaskv.1.tlul.4.gr.bilinu40!60%. v%N!* K|    K|8  6.gr.K|8_݌  '", Ќ     0staWdagsetningarinnar?30.jn2021 1.mlsl.1.mgr.6.gr.lagannakemur:31. '#- desember2021. (z$. ЇK|    K|t  7.gr.K|t݌ ( Ќ     0staWfjrhWarinnar?120millj.kr. 1.mgr.10.gr.lagannakemur:260millj.kr.  O|    O|  III.KAFLIO|݌ a Ќ   N     N!  Breytinglgumumtekjuskatt,nr.90/2003.N!K݌ T, Ќ    K|    K|  8.gr.K|݌  Ќ     ViWlginbtistnUttkvWitilbrWabirgWa,svohlj;Wandi:    Aukbarnab;taskv.AliW68.gr.skalviWlagningu2021greiWasrstakanbarnab;taauka   aWfjrhW30.000kr.meWhverjubarniYeimtilvikumYarsemkvarWaWarerutekjutengdar  X barnabturtilframfrenda. K #    Srstakurbarnab;taaukisamkvmtkvWiYessutelstekkitilskattskyldrateknaogleiWir    ekkitilskerWingarannarragreiWslna.      Srstkumbarnab;taaukaverWurekkiskuldajafnaWm;tiopinberumgjldumtilrkis   sj;Ws,opinberumgjldumtilsveitarflagaogvangreiddummeWlgumtilInnheimtustofnunar wO  sveitarflaga. B    RWherraerheimiltmeWreglugerWaWkveWannarumframkvmdkvWisins.    K|    K||  9.gr.K||݌ {  Ќ     LgYessiWlastYegargildi. nF   Xrttfyrir1.mgr.gildir1.og7.gr.afturvirktfr1.febrar2021. 9   Xrttfyrir1.mgr.gildirbliWur4.gr.og5.gr.afturvirktfrgildistkulagaum  viWspyrnustyrki6.janar2021.  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' &x   &x!  2.TilefniognauWsynlagasetningar.&x!"݌  Ќ    Hinn24.mars2021kynntirkisstj;rninaWkveWiWhefWiveriWaWgrpatilhertra `  rWstafanainnanlandsvegnak;r;nuveirufaraldursins.FramkomaWnUlegarh;psUkingar S+! hefWuallarveriWafvldumbreskaafbrigWisk;r;nuveirunnarsemermunmeirasmitandien " flestnnurafbrigWihennarogveldurfrekaralvarlegumveikindum.Samadagbirti # heilbrigWisrWherrareglugerWnr.321/2021,umtakmrkunsamkomumvegnafars;ttar.  $ ReglugerWint;kgildimiWnttioggiltitil15.aprl2021.0reglugerWinnivarmeWalannars !W% kveWiWumtumannafjldatakmarkanirogUmsaraWrartakmarkanirstarfsemibWi J""& rekstraraWilaogannarravegnasmithttu.MeWreglugerWnr.404/2021,umtakmrkun #' samkomumvegnafars;ttar,semt;kgildi15.aprlvarslakaWnokkuWYeimtakmrkunum #( semsettarvorumeWreglugerWnr.321/2021,meWalannarsvarhennialmenntmiWaWviW20 $ ) mannafjldatakmarkanir. v%N!*   UpprmiWjumaprlf;rnUgengismitahkkandioghinn20.aprlkynntirkisstj;rnin A&"+ tmabundnarhertaraWgerWirlandamrumtilaWspornaviWtbreiWslufaraldursins.sama  '", fundivareinnigfariWyfirtlunumb;lusetningarogformumaWaflttallum '#- takmrkunuminnanlandsYegarbiWverWuraWverjastrstanhlutafullorWinnaeinstaklinga (z$. meWaWminnstakostieinumskammtiafb;luefni.SamadaglagWiheilbrigWisrWherrafram ( frumvarptillagaumbreytingus;ttvarnalgumoglgumumtlendinga.MeWfrumvarpinu  varlagttilaWheilbrigWisrWherraogd;msmlarWherrayrWiheimilaW,aWfenginnitillgufr  s;ttvarnalkni,aWgrpatiltakmarkanasvosemaWskyldaf;lktilaWdveljas;ttvarnahsi a eWabannakomurtillandsins.FrumvarpiWvarsamYykktsemlg22.aprl2021. T,   TmisstuWningsrrWierutilstaWarfyrirbWiheimiliogrekstraraWilasemtlaWeraW  mildahrifinaffaraldrinumogaWgerWumstj;rnvaldatilaWverjasthonum.XessumrrWum  erjafnframttlaWaWstuWlaaWYvaWfyrirtkigetiviWhaldiWlgmarksstarfsemiogtryggt   viWbnaWYegarrrtist.meWalYessararrWaerulokunarstyrkirogviWspyrnustyrkirsem  X aW;breyttumlgumerhgtaWskjaumtjn2021. K #    UmlokunarstyrkigildalgumfjrstuWningtilminnirekstraraWilavegnaheimsfaraldurs    k;r;nuveiru,nr.38/2020.grunniYeirralagagetaYeirrekstraraWilarsemgerteraWlokaeWa    stWvastarfsemis;ttumlokunarstyrkifyrirYdagasemtakmarkanirnargilda.Samkvmt   lgunumerheimiltaWskjaumlokunarstyrkitil30.jn2021.Frgildistkulaganr. wO  38/2020hefurveriWmiWaWviWaWlokunarstyrkurgetiekkiorWiWhrriensemnemur B  rekstrarkostnaWifyrirviWkomanditmabil.SamkvmtYvfyrirkomulagisemhefurgiltum    lokunarstyrkivegnalokanaeftir17.september2020geturstyrkurinnekkiorWiWhrrien600   Ys.kr.hvernlaunamannfyrirhverja30dagalokunoghefurfjrhWarviWmiWlaunamann {  veriWsambrilegtfrupphafi.SbreytingvarY;gerWhaustiW2020aWhmarksfjrhWir nF lokunarstyrkjavoruhkkaWarverulegaogtakmrkuWustYekkilengurviWkveWinnfjlda 9 starfsmanna.SWanYhefurgiltYaWviWmiWaWstyrkurinngetiekkiorWiWhrrien120millj.  kr.heildinaogYaWmeWtldumstyrkfjrhWumvegnatekjufallsogviWspyrnustyrkjaog  YvstyrkandlagisemfelstlgumumferWagjf,nr.54/2020.ViWmiWiWum r hmarksfjrhWina(120millj.kr.)einnigviWefumtengdarekstraraWilaeraWrWa,Y.e.Y e= gildir120millj.kr.hmarkiWfyrirYallasamanlagtenekkihvernfyrirsig. 0   UmviWspyrnustyrkigildasamnefndlgnr.160/2020.SamkvmtYeimgetaYeir  rekstraraWilarsemverWafyrir60%tekjufallieWameiras;ttumstyrkifyrirhvern  almanaksmnuWfrn;vember2020tilogmeWma2021.HeimilteraWskjaum i viWspyrnustyrkitil30.jn2021.RekstraraWilargetabWittrttlokunarstyrkog \4 viWspyrnustyrkfyrirsamaalmanaksmnuW.XaWgtit.d.ttviWefekkierumjgmargir ' lokunardagaralmanaksmnuWientekjufallenguaWsWurtalsvert.KomitilYessaW  rekstraraWilasukvarWaWirbWirstyrkirnirdregstlokunarstyrkurfrviWspyrnustyrkeWa  fugteftirYvhvorerkvarWaWurundan. `    SamkvmtgildandilgumumviWspyrnustyrkigetastyrkirnirekkiorWiWhrriensem S+! nemur90%afrekstrarkostnaWiviWkomandialmanaksmnuWi.XgeturviWspyrnustyrkur " ekkiorWiWhrriensemnemurtekjufalliviWkomandimnuWi.StyrkfjrhWirrWastaWWru # leytiaftekjufalliviWkomandiogeru400Ys.kr.fyrirhvertstWugildimnuWinumef  $ tekjufalliWerbilinu60!80%enverWaY;ekkihrrien2millj.kr.EftekjufalliWerbilinu !W% 80!100%erstyrkfjrhWin500Ys.kr.fyrirhvertstWugildimnuWinumenstyrkurverWur J""& Y;ekkihrrien2,5millj.kr.0kvWitilbrWabirgWaviWlgumviWspyrnustyrkisegiraW #' endurskoWaeigilgineigisWarenmars2021ogaWviWYendurskoWunskulimeWalannars #( lagtmatlengdYesstmabilssemviWspyrnustyrkirntil.0marsh;ffjrmlaog $ ) efnahagsrWuneytiWaWmetanUtingurrWisins,bWiheildarumfangYessognUtingueftir v%N!* atvinnugreinum.ViWmatiWvarbyggtupplUsingumumnUtingurrWannafrSkattinum. A&"+   SamkvmtframangreinduerustyrkfjrhWirnarnokkuWhrritilvikilokunarstyrkjaen  '", viWspyrnustyrkjaY;aWbWartakimiWafrekstrarkostnaWieWahlutfalliafrekstrarkostnaWi '#- semtgangspunktiumhmarksfjrhWstyrks.FyrirminnirekstraraWilageturYaWhafthrif (z$. tilhkkunarstyrkfjrhWaWtilvikilokunarstyrkjamiWasttreikningurstyrkfjrhWarviW ( fjldalaunamannaenekkifjldastWugildaeinsogtilvikitekjufallsogviWspyrnustyrkja.  ViWundirbningfrumvarpsinssemvarWaWlgumnr.38/2020,skoWaWifjrmlaog  efnahagsrWuneytiWaWstWurYeirrarekstraraWilasemhelstYurftuaWstalokunumupphafi a faraldursins.SamkvmtupplUsingumfrHagstofunnivarnokkuWberandiaWeinstaklingar, T, einkumkonur,vruhlutastrfumYeimfyrirtkjumsemYYurftuaWstalokunum.Af  YeimskumvarkveWiWaWmiWahmarkstyrkfjrhWaviWfjldalaunamannaenekkifjlda  stWugildaenvkjaY;aldreifrYvaWrekstrarkostnaWurviWkomanditmabilivri   aWalviWmiWiWumhmarkstyrkfjrhWarinnar.  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ViWtreikninghmarkistyrkfjrhWaerlitiWtengdaaWilasemeinnaWila.AfYeim {  skumertaliWtilefnitilaWfullnUtaYannrkisaWstoWarrammasemframkvmdastj;rn nF Evr;pusambandsinshefurkveWiWvegnaheimsfaraldursinsoghkkahmarkiWr120millj. 9 kr.260millj.kr.fr1.febrar2021.Sgreiningsemframf;rnUtingu  viWspyrnustyrkjarrWisinssamkvmtkvWitilbrWabirgWalgumumviWspyrnustyrki  ogsstaWreyndaWgripiWvartilfrekaritakmarkanamarsogaprlleidditilYeirrar r niWurstWuaWtilefnivritilYessaWbtanUjutekjufallsYrepiviWlginogltaYaWgildafr e= gildistkuupphaflegulaganna.LagtertilaWkvWiumhkkunhmarksfjrhWstyrkja 0 ognUtttekjufallsYrepgildiafturvirkt.0bWumtilvikumerumaWrWavilnandibreytingar  fyrirallarekstraraWilasemnUtasrrrWin.    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J""& kr.XaWhmarkgildirekkibarafyrireinstakartegundirstyrkjaeWaeinstakarekstraraWila #' heldurberaWleggjasamanlokunarstyrkifrmiWjumseptember2020,tekjufallsstyrki, #( viWspyrnustyrkiogferWagjafir,tilaWfinnathmarkiW.Xgildireinnigsamahmarkfyrir $ ) tengdaaWilarekstriY.e.YeirdeilaeinnihmarksfjrhW;hWYvumhvemargatengda v%N!* aWila(kennitlur)eraWrWa.ViWskilgreiningufyrirtkisframangreindumskilningierhorft A&"+ tileignaogstj;rnunartengslaogteljasttengdiraWilarYveittfyrirtkiYegarkemuraW  '", hmarkinu.LagtertilaWgildistmiYessubreyttahmarkitakimiWafYvtmamarkisem '#- framkvmdastj;rnEvr;pusambandsinshkkaWiviWmiWiWtmabundnumrammaum (z$. rkisaWstoWtilstuWningshagkerfinuvegnayfirstandandiCOVID19heimsfaraldursogYv ( takihmarkiWgildi1.febrar2021.  Q  QV  3.2.ViWspyrnustyrkir.QVV݌ a Ќ    MeWhliWsj;nafYvaWgeraverWurrWfyrirhrifumafheimsfaraldrinumogaWgerWumtil T, aWverjasthonumsumaroghausterlagttilaWgildistmiviWspyrnustyrkjarrWisinsverWi  framlengdurtn;vember2021ogaWheimiltverWiaWskjaumstyrkinatriW2021.    XerlagttilaWviWspyrnustyrkjarrWiWverWitvkkaWYannhttaWnUtttekjufallsYrep   btistviWlgin.0YvergerWkrafauma.m.k.40%tekjufalloglagtertilaWvegnatekjufalls  X bilinu40!60%verWigreiddurstyrkuraWfjrhW300Ys.kr.fyrirhvertstWugildihj K #  rekstraraWilamnuWinumeWasamamnuWi2019enaWstyrkurinnverWiekkihrrien1,5    millj.kr.mnuWi.LagtertilaWkvWiumYettanUjaYrepgildiafturvirktfrYvlginum    viWspyrnustyrkit;kugildi.EinnigerlagttilaWfengnirviWspyrnustyrkir,semeruvegna   annarramnaWaengreiWasttums;knarmnuWi,teljistekkitilteknaviWtreikning wO  hlutfallitekjufallsums;knarmnuWiogerYaWtilsamrmisviWaWtekjufallsstyrkirteljist B  ekkitilteknaviWsamatreikning.      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