WPCX( in۷zCot5w -u2Cqg]\Lz7TҬyacxq ̐2{J[+::lMtdz h]@ѳG9lo-e}Fiu~9z{z_`F 9!ƕC6a8 )a[G\qe )*g)4w_޻HT{Qeu(dS.Ӄg(۱_Ui}Y:sUҁ؅\~K BPoG«eí 0Ã/3LMug(S)[ ' %T9F(ZxCd%"Ȱ ReܥFA{uYΚ7 ^aВ<+n[ފ(sXTinϡ(bz[P^ͬldШX?|A+UN" %p 0v #m F6F| mw4^ ( 06Z 0(0 B-X 0l 0D(================================================= 0ze 0 lNKKKKK 1MM 0 0 0  0*u#### 0w## 0$$ 0$$ 1uq%q%q%q% B%%%%%%%%%%%%%%%% 72&&&& 15&5&5&5&5&5&5&5&5&5&5&5&5&5&5&5&5&5&5&5&5&U:&&&&M''''D'&d9 Z6Times New Roman RegularX(`$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\template\SKJRI~3H.WPTW:\WP2000\template\SkjritunY2k.wptUeS:QgbatsXqR 3|x(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#8DocumentManagement::ModifiedBooleanTRUE($)Hairline d (%2Ow$ `!,..,XnXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXn0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0    a',..,XnXXX? XXn0?vvbX0#ggdd  ISUS,.   _Ԁ\:GreinarfyrirGreinarfyrirsgn    T |:GreinarnmerGreinarnmer    ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3$ `!,..,XnXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXn0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3$ `!,..,XnXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXn0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3=X$ `!,..,XnXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXn0?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) dqi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e),..,XnXXX? XXn0?vvbX0#ggdd  ISUS,.   _>? Ҁ `!,..,XnXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXn0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ _ikmo(%03q 151.lggjafarYing2020!2021. ( Xingskjal1479"367.ml.      VFrumvarptillaga# V,#     umbreytingulgumumfjlmiWla,nr.38/2011   (stuWningurviWeinkareknafjlmiWla).   X (Eftir2.umrWu,19.ma.)    K|    K|  1.gr.K|݌   Ќ     ViW2.gr.lagannabtastYrjrnUjarorWskUringar,svohlj;Wandi,ograWastorWskUringar wO  greininniumleiWrtta_stafr;fs_ԄogtlurW: B  "i0J"  i0J"2%  1  .3  Ԉ0    EinkarekinnfjlmiWillerfjlmiWillsemerhvorkiheildnaWhlutaeigurkis,sveitar    flaga,stofnanaeWaflagaalfariWYeirraeigu.i0J"O݌  Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Ritstj;rnarefnieralltYaWefnisembirtisteWaermiWlaWaffjlmiWli,nemaviWskiptaboW, {  fjarkaupogannaWefnisemmiWlaWergegngreiWslueWaWruendurgjaldieWatilkynn nF ingareiginYgu.i0J݌9 Ќ  "i0J"  i0J 2%  3  .3  Ԉ0    StaWbundinnfjlmiWillerlandshluta,hraWs,hverfiseWabjarmiWillsemhefurfyrst  ogfremststaWbundnaefnisskrskotunoghfWaraWallegatilnotendasemtengslhafaviW  tbreiWslusvWimiWilsins.i0J ݌r Ќ  K|    K|   2.gr.K| ݌ 0 Ќ     eftirX.kaflaAlagannakemurnUrkafli,X.kafliB, StuWningurviWeinkarekna  fjlmiWla ,meWsexnUjumgreinum,62.gr.d!62.gr.i,samtfyrirsgnum,svohlj;Wandi:    a.(62.gr.d.) \4 J    J  StuWningurviWeinkareknafjlmiWla.J݌ ' Ќ     StyWjaskalviWogeflatgfufrttum,frttatengduefniogumfjllunumsamflagsleg  mlefnimeWYvaWveitaeinkareknumfjlmiWlumrekstrarstuWning,sbr.62.gr.g,vegna  hlutakostnaWarsemfellurtilviWaWaflaogmiWlaslkuefni.MarkmiWiWeraWkomatilm;ts `  viWeinkareknafjlmiWlatilaWjafnastWuslenskrafjlmiWlagagnvarterlendumauglUsinga S+! veitumogsamflagsmiWlum. "   b.(62.gr.e.)  $ J    J  Bthlutunarnefnd.J݌ !W% Ќ     RWherraskiparYriggjamannathlutunarnefndumstuWningviWeinkareknafjlmiWla. J""& NefndarmennskulutilnefndirafrkisendurskoWandaogskaleinnuppfyllastarfsgengis #' skilyrWihraWsd;mara,einnveralggilturendurskoWandiogsYriWjihafasrYekkingufjl #( miWlumeWafjlmiWlartti.VaramennskuluskipaWirmeWsamahtti.RWherraskiparfor $ ) mannogvaraformannthlutunarnefndarrh;pinefndarmanna. v%N!*   A&"+@ _  & ,  c.(62.gr.f.) ( J    J  Ums;kn.J;݌  Ќ     BthlutunarnefndauglUsireftirums;knumumrekstrarstuWning.Ums;knumrekstrarstuWn  ing,',(Ԁsamtfylgiggnum,skalberastthlutunarnefndeigisWaren1.gstrhvert.Effjl a miWlaveitastarfrkirbeinteWa;beintfleirieneinnfjlmiWilsemuppfyllirskilyrWi62.gr. T, gskalums;knverasameiginlegvegnaYeirra.    0ums;knskulukomaframggnumstuWningshfanrekstrarkostnaW,sbr.62.gr.h,ogskal  hannverasundurliWaWur.SkilaberupplUsingumm.a.ummeWalfjldastWugilda,fjlda   verktakaogheildarfjrhWgreiWslnatilYeirravegnamiWlunarfrttumogfrttatengduefni  X fyrirriWundan.UpplUsingarnarskuluverastaWfestaraflggiltumendurskoWanda. K #    0YvskyniaWsannreynastuWningshfanrekstrarkostnaWskv.62.gr.hgeturthlutunar    nefnd;skaWeftirviWeigandiupplUsingumfrumskjanda,tilaWmyndavirWisaukaskatts    skUrslumogb;khaldi.Suggn;fullngjandiskalthlutunarnefndveitaumskjandafrest   tilaWskilainnfullngjandiggnum. wO    FjlmiWlanefndsrumumsUsluums;knaogveitirthlutunarnefndsrfrWiaWstoWeftir B  nnarasamkomulagi.KostnaWurviWmatums;knumogannarriumsUsluskalgreiddurr    rkissj;Wi.     d.(62.gr.g.) nF J    J  SkilyrWifyrirrekstrarstuWningi.J݌ 9 Ќ     SkilyrWifyrirstuWningiviWeinkarekinnfjlmiWilerueftirfarandi:  ! !"i0J"  i0J2%  1  .3  Ԉ0    RekstrarkostnaWurerstuWningshfur,sbr.62.gr.h.i0J݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    FjlmiWillskalveraskrWureWahafaleyfitilhlj;WeWa_myndmiWlunar_Ԁskv.IV.kafla. r FjlmiWillskaljafnframthafastarfaWmeWleyfieWaskrningufrfjlmiWlanefnd;slitiW e= 12mnuWieWalengur.i0J݌0 Ќ  "i0J"  i0J!2%  3  .3  Ԉ0    fjlmiWliskulustarfaa.m.k.YrrstarfsmennfullustarfiviWaWaflaogmiWlaefni,en  einnstarfsmaWurhjstaWbundnumfjlmiWli.i0J!5!݌ Ќ  "i0J"  i0J"2%  4  .3  Ԉ0    _PrentmiWlar_ԀskulukomataWlgmarki20sinnumri._NetmiWlar_,hlj;W-og_mynd i miWlar_ԀogaWrirsambrilegirmiWlarskulumiWlanUjuefnivirkumdgum20vikur \4 ri.i0J""݌' Ќ  "i0J"  i0J$2%  5  .3  Ԉ0    FjlmiWlaveitaskalhafastaWiWskilrlegriskUrslugjftilfjlmiWlanefndarskv.23.gr.  vegnarsinsundanoghafaveittfjlmiWlanefndfullngjandiggnogupplUsingarum  eignarhald_fjlmiWlaveitunnar_,Y.m.t.ggnumraunveruleganeiganda.i0J$$݌`  Ќ  "i0J"  i0J'2%  6  .3  Ԉ0    FjlmiWlaveitaerekkivanskilummeWopinbergjld,skattaogskattsektirsemkomnar S+! vorueindagafyrirloknstarsundan,oglagWirskattaroggjldbyggjastekki " tlunumvegnavanskilaskattframtlumogskUrslum,Y.m.t.staWgreiWsluskilagreinum # ogvirWisaukaskattsskUrslum,tilrkisskattstj;ra_nstliWin_ԀYrjrWurenums;knbarst  $ eWafrYvaWfjlmiWlaveitah;fstarfsemiefYaWvarsWar.i0J'.'݌!W% Ќ  "i0J"  i0J/*2%  7  .3  Ԉ0    LaunogrttindistarfsmannafjlmiWliskuluverasamrmiviWlgogkjarasamninga.i0J/*\*݌J""& Ќ  "i0J"  i0Ji+2%  8  .3  Ԉ0    FjlmiWlaveitavarekkifjrhagserfiWleikumloknstarsundan,skilningireglu #' gerWarframkvmdastj;rnarinnar(ESB)nr.651/2014fr17.jn2014Yarsemtil #( greindirerutilteknirflokkaraWstoWarsemsamrUmastinnrimarkaWnumtilbeitingar $ ) 107.og108.gr.sttmlans,sbr.kvrWunsameiginleguEESnefndarinnarnr.152/2014 v%N!* fr27.jn2014,seminnleiddvarslenskanrttmeWreglugerWnr.1165/2015um A&"+ gildistkureglugerWaframkvmdastj;rnarinnar(ESB)umrkisaWstoW.i0Ji++݌ '", Ќ   '#- _  e.(62.gr.h.) ( J    J!/  StuWningshfurrekstrarkostnaWur.J!/K/݌  Ќ     EftirfarandikostnaWarliWirfallaundirstuWningshfanrekstrarkostnaWsamkvmtlgum  Yessum,endasumaWrWafrdrttarbranrekstrarkostnaWsamkvmtkvWumlagaum a tekjuskatt: T, ! ! (g00_ikmo"i0J"  i0J12g  a  .3  Ԉ0    BeinnlaunakostnaWurblaWaogfrttamanna,ritstj;raogaWstoWarritstj;ra,myndatku  manna,lj;smyndara,umbrotsmannaogpr;farkalesarasemfellurtilviWaWaflaogmiWla  frttum,frttatengduefniogumfjllunumsamflagslegmlefni.i0J11݌  Ќ  "i0J"  i0J32g  b  .3  Ԉ0    BeinarverktakagreiWslurtilaWilaskv.aliWsemfallatilviWaWaflaogmiWlafrttum,  X frttatengduefniogumfjllunumsamflagslegmlefni.i0J33݌K #  Ќ    f.(62.gr.i.)    J    Jn5  BtreikninguroghmarkrekstrarstuWnings.Jn55݌   Ќ     RekstrarstuWningurskalaWhmarkivera25%afstuWningshfumrekstrarkostnaWium wO  skjanda,sbr.62.gr.h.StuWningurtilhversumskjandageturY;ekkiorWiWhrriensem B  nemur25%affjrveitingutilverkefnisins.      FariheildarfjrhWsamYykktraums;knaumstuWningshfanrekstrarkostnaW,aWteknu   tillititiltakmarkanaskv.1.mgr.,umframfjrveitingutilverkefnisinsskerWiststuWningurtil {  allraumskjendajfnumhlutfllum.VerWiheildarfjrhWsamYykktraums;knaumstuWn nF ingshfanrekstrarkostnaWlgrienfjrveitingtilverkefnisinsskiptastafgangsfjrmunirmilli 9 umskjendarttumhlutfllumviWkostnaWYeirra.XannigrWurumfangogfjldiums;kna  umstuWninghvernigstuWningurdreifistendanlegamillifjlmiWla.    TeljithlutunarnefndaWfjlmiWilluppfylliskilyrWifyrirrekstrarstuWningiskalhn r kvarWafjrhWstuWningsenellaskalums;knhafnaW.Beristums;knumrekstrarstuWning e= vegnanstliWinsrseftir1.gstskalvsahennifr.HeimilterY;aWtakaums;kntilmeW 0 ferWarhafihnboristaWYessumfrestiliWnumefgildarstWurerufyrirtfinni.Bthlut  unarnefndmeturhverjutilvikifyrirsighvaWteljaskuligildarstWurYessusambandi.    Stj;rneWaframkvmdastj;rifjlmiWilsskalstaWfestaaWupplUsingarogggnvegnaum i s;knarsusamrmiviWkvWilagaYessara. \4   BeristnefndinniekkifullngjandiggnaWloknumveittumfrestieWabendiggnmlsins ' tilYessaWkostnaWaruppgjrsekkisamrmiviWkvWilagaYessaraskalhnhafnabeiWni  umrekstrarstuWning.    Komilj;saWrekstrarstuWningurviWumskjandahafiveriWofhrerthlutunarnefnd `  heimiltaWhlutasttilumaWfyrrikvrWunverWitekinupp.ViWmeWferWslkramlaskalt S+! hlutunarnefndaflanauWsynlegragagnaoggefaaWilumkostandmlumWurenkvrWun " ertekin.LeiWiendurkvrWuntillkkunarstuWningsfjrhWskalannaWhvortumskjandi # endurgreiWarkissj;WimismuninninnantudagafrYvaWtilkynnterumkvrWuninaeWa  $ fjrhWindreginfrrekstrarstuWningisemkveWinnhefurveriWgrundvelliums;knarnsta !W% rs.BthlutunarnefnderheimiltaWfrestaafgreiWsluannarraums;knasamaumskjandaYar J""& tilniWurstaWaerfenginumhvorttilendurkvrWunarkemur.Heimildtilendurupptkusam #' kvmtYessukvWifellurniWuraWliWnumfj;rumrumfrupphaflegrikvrWunthlut #( unarnefndar. $ )   kvarWanirthlutunarnefndarsamkvmtlgumYessumeruendanlegarstj;rnsUslustigi. v%N!*   A&"+   & a  3.gr. ( D  ViW64.gr.lagannabtistnUmlsgrein,svohlj;Wandi:    kvWiX.kaflaBfallargildi1.janar2023.'a(D  K|    K|)E  4.gr.K|)EPE݌ T, Ќ     LgYessiWlastYegargildienkomatilframkvmda1.gst2021.