WPCs 2_BNa Z3|;manTimes RomanTimes Roman Bold\  PCXP"m^2CRddCCCdq2C28dddddddddd88qqqYzoCNzoozzC8C^dCYdYdYCdd88d8ddddCN8ddddY`(`lC2CC!CCCCCCCCCCd8YYYYYYzYzYzYzYC8C8C8C8ddddddddddYdddddodYYYYYYYdzYzYzYzYddddddddC8C8C8C8Ndz8z8z8z8z8ddddddCCCoNoNoNoNz8z8z8dddddddzYzYzYdz8dCoNz8dddddNF2[dCYddddd7>d<d<$YYdCCddooCY,PX;NXXXXX17X5X5 NNX;;XXbb;N5ddaa~1d::aaa~~~dkkGd0~W,Iykk~~~~NkktWaaa~~~πovakIlWlNlWk\;:ayaX\rWaabaikNlNzf\ayyoNk::affyonk~oooooooooooooooooooNNNNNNNkkkkkkkkkkkkkkkkkkkk::::::::::::aaaaaaaffffffffffffyyyyyyyyyyyyyyyyyyyyl;zcnnn~nyRzcXcyhFBnndhcnntnvyX~Xsyn~yVon 8 - Skjalap. (1.h) - HP LJ IIIISKJALAP.PRSo4 PCa7oC2o\  PCXP1b;,5b\  PCP1f;, f4  p(AC@N::p\  PCP6&Standardskjalrn - Apple LWPOSTSCR.PRSZ_ 2hh2(HAU3Haus #2 fyrir skjalaritun.T9 j 1996. ! 1066 r fr stofnun AlYingis. 121. l?ggjafarYing. ! . ml. DLRTveir dkar fyrir r%Wuritun.$^  SP3Spss1ur (e=2,30 n=0,90) f/r%Wuritun.o ? DSK1Dlkaskilgreining fyrir r%Wuritun.0X` hp x (#%'0*,.8135@8:m2zha\pM-SP1Spss1ur (v=2,22 h=2,22) f/r%Wuritun.   TABASetur inn tab f. h. j. dalk ;G@LIN1Setur l1nuh%W og l1nubil f/r%WuritunrHAU1Haus fyrir r%Wuritun.uritun.uhaus."^ ^4 PC'    ?  3'3'Standard6&6&Standard/&U("Von `*@ X` hp x (#%'0*,.8135@8:m2]xj$jeX(T1X)ttir Yrj punkta fyrir r%Wuritun.   ddAP APAP EFN1Setur inn merkingu fyrir efnisyfirlit (Col 1). JEFN2Setur inn merkingu fyrir efnisyfirlit (Col 2). LUPHSHnikun i vinstri upphafsstodu   2 AZpoHAULUppsetn.  landscape listum E 6&6&Standard(1.h) - HP LJ IIIISKJALAP.PRS&6&6StandardHaus fyrir ferWareikning     Ђ7oC2o\  PCXP1b;,5b\  PCP1f;, f4  p(AC@N::p\  PCP@N: /p4  p(ACVjOO\  PCPVjO O4  p(ACy   ____________________________ ritun yfirmanns HLINEHline}I! ybdddyVIKLVikulina yx dddy  yx dddy   2#n!a!!a"FFmFeedF?st blaWs1Wuskil]  TABTab i haus og faetur X8 MLINmjo lina} yb dddyHJFNH%gri j?fnun. ` "N2%H#\#eT$e$SNTLStaf- og t?luliWaskilgreining (1. a. 1.).X T I. A. 1. a.(1)(a) i) a) 1. a. a. 1. 1.(a) i) a)TXSTRXankastrik."HNK1Hnikar upp um 0.1c.  HNK3Hnikar upp um 0.3c.  r 2"'nP%l%|*&|&NBLSSetur nUja blaWs1Wu.s  TABRSetur inn INNDRTT+MARREL.5 X  LETCOUR  @Velur courier letur$KY x_  @CY CU10Courier 10pt Line Draw$ d  @R  2*|T'|'L(bM*CU8Courier 8pt Line Draw$a P  @  CU12Courier 12pt Line Draw$, Xx  @r  \ HAUFREHaus fyrir ferWareikninga} 6&6&StandardHaus #2 fyrir skjalaritun.6&6&Standard*@   X` hp x (#%'0*,.8135@8:>(_?@LET7St;rt (Times Roman 16,0 pt).1$=M$ 4 PC%|  4 PC%| LET9St%rst (Times Roman 30,0 pt).2$kk$ 94 PC f<  94 PC f< DSK2Dlkaskilgreining fyrir skjalaritun.3ВX` hp x (#%'0*,.8135@8:J  `   @ h"(1)؃/KAKafli.? n -/BRkv%Wi.@ $ v a, à  2-LbHx0IbI# J/KGKaflagreinarnCmer.A z -GLEIGleitt letur.B ddd dd /GNGreinarnCmer.f greinarnCmeri.C x -FORSForseti gj?rir kunnugt.DJ p4 PC%  ddnd F dJ4 PC'm ORSETI  p4 PC% 0 dJ4 PC'm SLANDS Z   b4 PC' gj?rirXkunnugt: p4 PC%  ndnd  dJ4 PC'm  p4 PC%  dJ4 PC'm  b4 PC' 2-Ri_LxL@M:O/UFUndirfyrirs?gn.E #2 a,ÃX(T2X)ttir Yrj punkta fyrir skjalaritun.F ddUP UPUP TT07T?flutexti fyrir t?flu meW sj? dlkum.G֔X` hp x (#%'0*,.8135@8:3&Standard |  ?   X` hp x (#%'0*,.8135@8:_K6&StandardLAUSASKJ.PRSo\     } X` hp x (#%'0*,.8135@8:,_X;XXXXXX5:X5X51XXX;;XXbb;X5eeaa~1e::aaa~~~ekkGe0~W,Iykk~~~~NkktWaaa~~~πovakIlWlNlWk\;:ayab\rWaabaikNlNzf\ayyoNk::affyonk~oooooooooooooooooooNNNNNNNkkkkkkkkkkkkkkkkkkkk::::::::::::aaaaaaaffffffffffffyyyyyyyyyyyyyyyyyyyyl;zWaaa~~~{ouakIlWsNsWk\>:ayaX\rWaafaikNpNzfk}ayyozk~"m^:N_uu¶NNNu:N:AuuuuuuuuuuAAhרN[ϨܨNANmuNhuhuhNuuAAuAuuuuN[Auuuuhp/p~N:NN'NNNNNNNNNNuAhhhhhϜhhhhhNANANANAuuuuuuuuuuhuuuuuuhhhhhhhuhhhhuuuuuuuuNANANANA[uAAAAAuuuuuuϨNNN[[[[AAAuuuuuuܨuhhhuAuN[AuuuuuNR:juNhuuuuu@HuFuF*hhuNNuuNhFфA'MM捍]@s:`捍fsϨ`sfszNMuzsffzfMMfffffffMMMMMMMMMMMMNkkkkktk- - - k-kG-kkkkkekG kkkkk!!k 22k! ;  kGGkkG  $@@@ ao @@@@aP/aura;f@Gk i_!@ R7o@PTimes RomanTimes RomanTimes Roman ItalicTimes Roman Bold ItalicTimes Roman Bold2aZ\تa߯"m^:NuuNNNu:N:AuuuuuuuuuuNNu٨[uܨ騨NANuNuhhNuANA‚uh[Nuuuh\3\yN:NN'NNNNNNNNNNAuuuuu騨hhhhh[A[A[A[Auuuuuuuuuuuuuhhhhhhhhuuuuuu[A[A[A[AuAAAAAuu騨hhh[[[[NNN騨uhhhAh[NuuuNR:~uNuuuuuuFMuFuFAuuuNNuuNuFхA'MM捍]@s:`捍fsϨ`sfszNMςzsffzfMMfffffffMMMMMMMMMMMMNkkkkk kk-k  kkkekkkkkkk!!k 22k! wkGGkkkkG $@@@ ao @@@@aP/aura;f@Gk i_!@ R7o@P7oC2o\  PCXP1b;,5b\  PCP1f;, f4  p(AC@N::p\  PCP@N: /p4  p(ACkkkk- kkkk- k-kkkk    k    kkkkkkRRkk-----kkt---- ---k--- - kkekkkkkkkk !!k k! kkkGGkkGk %$@@@% ao @@@@aP/aura;f@G i_!@ R7o@P7oC2o\  PCXP1b;,5b\  PCP1f;, f4  p(AC@N::p\  PCP@N: /p4  p(ACVjOO\  PCPVjO O4  p(AC7tC2 t4  p(ACXa$J,!CeJ\  PCP a$M,! oeM4  p(ACktWaaa~~~{ouakIlWsNsWk\>:ayaX\rWaafaikNpNzfk}ayyozk~"m^!,6CCoh,,,CK!,!%CCCCCCCCCC%%KKK;{`YY`QJ``,4`Qw``J`YJQ``~``Q,%,?C,;C;C;,CC%%C%hCCCC,4%CC`CC;@@H,!,,,,,,,,,,,,C%`;`;`;`;`;wYY;Q;Q;Q;Q;,%,%,%,%`C`C`C`C`C`C`C`C`C`C`;`C`C`C`C`CJC`;`;`;Y;Y;Y;Y;`CQ;Q;Q;Q;`C`C`C`C`C`C`C`C,%,%,%,%4`CQ%Q%Q%Q%Q%`C`C`C`C`C`Cw`Y,Y,Y,J4J4J4J4Q%Q%Q%`C`C`C`C`C`C~``CQ;Q;Q;`CQ%`CY,J4Q%`C`C`C`C`CN/!:ayaf\rWaafaikNpNzfk}ayyozk~24 a&-"m^!,JCCo,,,CL!,!%CCCCCCCCCC,,LLLC|`Y``YQhh4ChY~`hQh`JY````Y,%,MC,CJ;J;,CJ%,J%oJCJJ;4,JC`CC;55E,!,,,,,,,,,,,,J%`C`C`C`C`C``;Y;Y;Y;Y;4%4%4%4%`JhChChChC`J`J`J`J`C`C`JhChC`C`CQJ`C`C`C`;`;`;`;`JY;Y;Y;Y;hChChChChChChJhJ4%4%4%4%ChJY%Y%Y%Y%Y%`J`J`J`JhChC``;`;`;J4J4J4J4Y,Y,Y,`J`J`J`J`J`J``CY;Y;Y;`JY%`J`;J4Y,`C`C`JhC`JN/!HC,CCCCCC(,ddC(ddCd(%CCC,,CCJJ,C(LLII_%L,,III_f__LPP5L%n_B!7[jPPf____;nfffPPXBIsII___`TYIP7RBQ;QB`PcE,,aI[IwJ`EVB`IfIJIOP;Q;\MfE`Ij[f[T;P,,IMM[TSP_TTTTTTTTTTTTTTTTTTT;;;;;;;PPPPPPPPPPPPPPPPPPPP,,,,,,,,,,,,IIIIIIIMMMMMMMMMMMM[[[[[[[[[[[[[[[[[[[[`Q`,`\f`s`sfszRMuzsff":Nbuu¶NNNu:N:AuuuuuuuuuuNNu׏Nhœu[A[buNuuhuhAuuAAhAuuuu[[Auhhh[]@]~N:NN'NNNNNNNNNNuAuuuuuϜhhhhhNANANANAuuuuuuuuuhuuuuhuuuuuhhhhuhhhhuuuuuuuuNNNANhhAAAAAuuuuuuܜ[[[u[u[u[u[AAAuuuuuuœh[[[uAu[u[AhhuuuR:zu[uuuuuu@HuFuF2uNNuuuuNF'AMM捍]@s:`捍fs`sfszRMuzsff":[uu¶NNNu:N:AuuuuuuuuuuNNuœ[uϨϜNANuNuuhuhNuAAuAuuu[[Ahuh[Q3QN:NN'NNNNNNNNNNuAuuuuuܨhhhhh[A[A[A[Auuuuhuuuuhuuuuuhhhhuhhhhuuuuuu[[[A[uuAAAAAuuܨ[[[[[[[AAAϜh[[[uA[[AhhuuR:uu[uuuuuu>FuFuFAuuuNNuuNuF'AMM捍]@s:`捍fs`sfszRMֆzsff",;bXX;;;Xe,;,1XXXXXXXXXX;;eeeXvvlEXvlbvv;1;gX;XbNbN;Xb1;b1bXbbNE;bXXXNF'F\;,;;;;;;;;;;;;b1XXXXXNvNvNvNvNE1E1E1E1bXXXXbbbbXXbXXXXlbXXXNNNNbvNvNvNvNXXXXXXbbEEE1EXbv1v1v1v1v1bbbbXXNNNbEbEbEbEv;v;v;bbbbbbXvNvNvNbv1bNbEv;XXbXb>,_X;XXXXXX5:X5X51XXX;;XXbb;X5eeaa~1e::aaa~~~ekkGe0~W,Iykk~~~~NkktWaaa~~~{ouakIlWsNsWk\>:ayab\rWaafaikNpNzfk}ayyozk~2;fmfbtge":NuuNNNu:N:AuuuuuuuuuuNNu٨[uܨ騨NANuNuhhNuANA‚uh[Nuuuh\3\yN:NN'NNNNNNNNNNAuuuuu騨hhhhh[A[A[A[Auuuuuuuuuuuuuhhhhhhhhuuuuuu[[[A[uAAAAAuu騨hhh[[[[NNN騨uhhhAh[NuuuR:~uNuuuuuuFMuFuFAuuuNNuuNuF'AMM捍]@s:`捍fs`sfszRMւzsff"2CoddȧCCCdr2C28ddddddddddCCrrrdzNdzoȐC8CtdCdoYoYCdo8Co8odooYNCodddYO,OhC2CC!CCCCCCCCCCo8dddddȐYYYYYN8N8N8N8oddddooooddoddddzodddYYYYoYYYYddddddooNNN8Ndo88888ooooddȐYYYoNoNoNoNCCCooooooȐdYYYo8oYoNCddodoF2ldCddddddSamtals 1G yxdddy `4 PCe2 %33XF: 2t^umv(nw|Su.skleturaSkletur 1 alm. textag l1nubil  eftirt DlkarDlkar fyrir aWalt., talnablk, reikn. uBhX` hp x (#%'0*,.8135@8:UTv?f?ld undirstrikun. SKLSkletur.HOLTHolt.2G^^-^^SKYGSkyggt. UPPHUpphafsstafir.VIVBViWb;t. BTSKBtskrif.  2cybe>YINNDSetur inndrtt 1 skjal. ]vX HJ>FH%gri j?fnun.  ` "HHNK5Hnikar upp um 0,15.  TSTRTengistrik.R2m.e%%/KGN - UpphafSniWtkn 1 upphafi fjrlaga 8 M  N  3'3' Venjulegt6&6&Standardz(!Appl`}`c    ReikniskilgriningFyrir Ctreikninga 1 hefWbundinni t?flu, dJ4 PCM X` hp x (#%'0*,.8135@8:Fjrlaga og hagsUslustofnun a.MINNISBLAVă Y  Efni:  HAUS2Haus  frumvarp og ums?gn..).prentun).ʙ 6&6&Venjulegt7&](!Appl`6&>_K6&VenjulegtT?flutexti fyrir t?flc  ?   X` hp x (#%'0*,.8135@8:_K6&VenjulegtHaus fyrir fjrlagafrumv*@  ?   X` hp x (#%'0*,.8135@8:X@fylgiskjal3 S  HEADER!(##d PP#XQ Y ai ##d PP#FOOTNOTE REFERENCEX` hp x (##P PP#` hp x (##d PP#FOOTNOTE TEXTX` hp x (##d PP#` hp x (##d PP#2,M CEHJHEADING 9'  4` hp x (##d PP#` hp x (##d PP#HEADING 8'  4` hp x (##d PP#` hp x (##d PP#HEADING 7' 4` hp x (##d PP#` hp x (##d PP#HEADING 614` hp x (##d PP#` hp x (##d PP#2KR^MOXQhQHEADING 5'4` hp x (##d PP# ` hp x (##d PP# HEADING 43` hp x (##Xx PXP##d PP#2fhHAUX  2{VX}RSTUT?flulokSt1ll settur  viW lok t?fluN i4 PC" X` hp x (#%'0*,.8135@8:f—+b1'#XN\  PXP##XN\  PXP#a. 1. 1.(3t—7!B(Tmg>h RK+P—!6lg>f—+b1'#XN\  PXP##XN\  PXP#_6lg>x(3t—7!B(Tmg>h RK+P—!6lg>f—+b1'#XN\  PXP##XN\  PXP#MSFooterp--  19 AIQ!$Y&( +a-/2i469q;=     $x6 @[1 !$Y&( +a-/2i469q;=!@yBD)GIK1NPR9UWYA\^`IcegQjloYqs"""""""""""""""""/  19 AIQ!$Y&( +a-/2i469q;=     u\4 P[1 !$Y&( +a-/2i469q;=!@yBD)GIK1NPR9UWYA\^`IcegQjloYqs"""""""""""""""""/2c]Q^x_xyaANNOTATION RwPt?1g*H(*RK+*P?2r'Ef—+*b1'#4\  PP##XN\  PXP#ANNOTATION TwPt?1g*B(*'ERK+*P?2r'Ef—+*b1'#A\  PP##XN\  PXP#TOC 8x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b  D4 D ! D#XN\  PXP# D4 4 <DL!#XN\  PXP#TOC 7x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b  4  ! #XN\  PXP# 4 4 <DL!#XN\  PXP#2nx#dxfxixkTOC 6x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b   4  ! #XN\  P XP# 4 4 <DL!#XN\  P XP#TOC 5x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b   <4 < ! <#XN\  P XP# <4 4 <DL!#XN\  P XP#TOC 4x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b   4  !  #XN\  P XP# 4 4 <DL!#XN\  PXP#TOC 3 x(wPt?1g*B(*'E RK+*P?2r'Ef—+*b   4  !  #XN\  PXP# 4 4 <DL!#XN\  PXP#2.wc5nxpsytTOC 2 x(wPt?1g*B(*'E RK+*P?2r'Ef—+*b4 !(# 444#XN\  PXP#` hp x (##XN\  PXP#TOC 1 x(wPt?1g*B(*'E RK+*P?2r'Ef—+*b  4  !R#XN\  PXP# 4 %} -5=!#XN\  PXP#INDEX 7x(wPt?1g*B(*'E RK+*P?2r'Ef—+*b&'4 <DL!(# #XN\  PXP##XN\  PXP#INDEX 6x(wPt?1g*B(*'E RK+*P?2r'Ef—+*b&4 <DL!T$ #XN\  PXP#4 <DL!(##XN\  PXP#2Z`wnxh{c|INDEX 5x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b'4 <DL!T$ #XN\  PXP##XN\  PXP#INDEX 4x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b4` <DL!T$` ` ` ` ` ` #XN\  PXP#4 <DL!(##XN\  PXP#INDEX 3x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b'4 <DL!T$444#XN\  PXP##XN\  PXP#INDEX 2x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b 4 <DL!T$#XN\  PXP#4 <DL!(##XN\  P XP#2XXX<^INDEX 1x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b!"4 <DL!T$#XN\  P!XP#4 <DL!(##XN\  P"XP#LINE NUMBER(wPt?1g*B(*'ERK+*P?2r'Ef—+*b#$4 <DL!T$#XN\  P#XP#4 <DL!(##XN\  P$XP#INDEX HEADINwPt?1g*B(*'ERK+*P?2r'Ef—+*b%&4 <DL!T$#XN\  P%XP#4 <DL!(##XN\  P&XP#FOOTNOTE REFwPt?1g*B(*'ERK+*P?2r'Ef—+*b+,4 <DL!T$#4\  P+P#4 <DL!(##XN\  P,XP#2X${|}tFOOTNOTE TEXwPt?1g*B(*'ERK+*P?2r'Ef—+*b-.4 <DL!T$#A\  P-P#4 <DL!(##XN\  P.XP#HEADING 3x(wPt?1g*B(*'ERK+*P?2r'Ef—+*b;<4 <DL!T$#XN\  P;XP# 4 <DL!(##XN\  P<XP# HEADING 2x(wPt?1g*B(*'E RK+*P?2r'Ef—+*b=> d 4 <DL!T$#XZ2P=XP# 4 <DL!(##XN\  P>XP# HEADING 1x(wPt?1g*B(*'E"RK+*P?2r'Ef—+*b!? @ 4 <DL!T$#XZ2P?XP# 4 <DL!(##XN\  P@XP# 2)hc NORMAL INDENwPt?1g*B(*'E#RK+*P?2r'Ef—+*bA'B4 <DL!T$444#XN\  PAXP##XN\  PBXP#Yfirskrift(wPt?1g*B(*'E$RK+*P?2r'Ef—+*bCD4 <DL!T$#\  PCP# 4 <DL!(##XN\  PDXP# InndregiWwPt?1g*B(*'E%RK+*P?2r'Ef—+*bEF4 <DL!T$#XN\  PEXP#4 <DL!(##XN\  PFXP#a11. a. 1.~StafliWir undir t?luliWx 6@@`  2ɜC˚pa21. a. 1.~StafliWir undir t?luliWx / a31. a. 1.~StafliWir undir t?luliWx L` ` ` @ @hhh a41. a. 1.~StafliWir undir t?luliWx E a51. a. 1.~StafliWir undir t?luliWx b  ` ` ` @hh#@& 2Ɵn8a61. a. 1.~StafliWir undir t?luliWx [   a71. a. 1.~StafliWir undir t?luliWx f  a81. a. 1.~StafliWir undir t?luliWx q a1a. 1. 1.~T?luliWir undir stafliW 6@@`  2~%áa2a. 1. 1.~T?luliWir undir stafliW / a3a. 1. 1.~T?luliWir undir stafliW L` ` ` @ @hhh a4a. 1. 1.~T?luliWir undir stafliW E a5a. 1. 1.~T?luliWir undir stafliW b` ` ` @hh#@& 2ad#ta6a. 1. 1.~T?luliWir undir stafliW [ a7a. 1. 1.~T?luliWir undir stafliW f a8a. 1. 1.~T?luliWir undir stafliW q  FyrirsgnACDMiWjuW og feitletruW fyrirs?gn4. 1. !"   2پg"'Small Circle!x   #$""X^OiiiiOiOXXX$i{+iXiiiXXXi{X?iOii=5iiiiiiiiiiXiXiXiXiXiXiXiXiX{XXXXXiii{{{{XXX+Xi{XNoOiWb__9=ii6=i=_X5hh99JWN999Jihhhhhhhhhhhhhhhi#vo5 "1AmbbŤAAAbp1A17bbbbbbbbbbAApppbxMbxmŎA7ArbAbmWmWAbm7Am7mbmmWMAmbbbWM+MfA1AA!AAAAAAAAAAm7bbbbbŎWWWWWM7M7M7M7mbbbbmmmmbbmbbbbxmbbbWWWWmWWWWbbbbbbmmMMM7Mbm77777mmmmbbŎWWWmMmMmMmMAAAmmmmmmŎbWWWm7mWmMAbbmbmE1jbAbbbbbb;Ab;b;7bbbAAbbmmAb;ppll!7pAAlllpwwOp6a1QwwVwwalll|lwQxaVawfEAllmfallrltwV|Vqwl|w"X^Oi=iiiOiOXii'{+=iXiiiXiX{i}F}iOii=5iiiiiiiiiiX={X{X{X{X{X{X{X{XXXXXX={{{{iii=X{iNoOi_i__X=ii==i=_X5hh99JWN999Jihhhhhhhhhhhhhhhi#vo5 2'  "8J[ppJJJp~8J8>pppppppppp>>~~~cΡ|JWǡ||ӡJ>JipJcpcpcJpp>>p>ppppJW>ppppck-kyJ8JJ%JJJJJJJJJJp>cccccǕcccccJ>J>J>J>ppppppppppcppppp|pcccccccpccccppppppppJJJ>JWp>>>>>ppppppǡJJJ|W|W|W|W>>>ppppppӡpcccp>pJ|W>pppppN8epJcppppp>EpCpC(ccpJJpp||JcC~~{{%>~II{{{~܇Y~=n7\܇bn{{{{\nbntNI{{ptn{{{bb{"8J|ppߺJJJp8J8>ppppppppppJJpСWpӡ|ߡJ>JpJp|c|cJp|>J|>|p||cWJ|pppcX1XtJ8JJ%JJJJJJJJJJ|>pppppߡcccccW>W>W>W>|pppp||||pp|pppp|pppcccc|ccccpppppp||WWW>Wp|>>>>>||||ppߡccc|W|W|W|WJJJ||||||ߡpccc|>|c|WJpp|p|N8ypJppppppCJpCpC>pppJJpp||JpC{{%>II{{{܇Y=n7\܇bn{{{{\nbntNI{{|tn{{{bb{"%1=JJ|s111JT%1%)JJJJJJJJJJ))TTTBkcck[Rkk1:k[kkRkcR[kkkk[1)1FJ1BJBJB1JJ))J)sJJJJ1:)JJkJJBGGP1%111111111111J)kBkBkBkBkBccB[B[B[B[B1)1)1)1)kJkJkJkJkJkJkJkJkJkJkBkJkJkJkJkJRJkBkBkBcBcBcBcBkJ[B[B[B[BkJkJkJkJkJkJkJkJ111)1:kJ[)[)[)[)[)kJkJkJkJkJkJkc1c1c1R:R:R:R:[)[)[)kJkJkJkJkJkJkkJ[B[B[BkJ[)kJc1R:[)kJkJkJkJkJ4%CJ1BJJJJJ).ooJ-qqJo-BBJ11JJRR1B-TTQQj)T11QQQjrjjTYY;T)zjI%=fvYYrjjjjAzrrrYYbIQQQjjjg^bQY=[IaA`IqYnM41kQfQJnM`IoQrQVQXYA^AfUqYiQvfrf^fYj"%1RJJ|111JU%1%)JJJJJJJJJJ11UUUJkckkc[ss:Jscks[skRckkkkc1)1VJ1JRBRB1JR)1R)|RJRRB:1RJkJJB:!:M1%111111111111R)kJkJkJkJkJkkBcBcBcBcB:):):):)kRsJsJsJsJkRkRkRkRkJkJkRsJsJkJkJ[RkJkJkJkBkBkBkBkRcBcBcBcBsJsJsJsJsJsJsRsR:::):JsRc)c)c)c)c)kRkRkRkRsJsJkkBkBkBR:R:R:R:c1c1c1kRkRkRkRkRkRkkJcBcBcBkRc)kRkBR:c1kJkJkRsJkR4%PJ1JJJJJJ-1ooJ-ooJo-)JJJ11JJRR1J-UUQQj)U11QQQjrjjUYY;U)zjI%=fvYYrjjjjAzrrrYYbIQQQjjjg^bQY=[IaA`IqYnM41kQfQRnM`IoQrQVQXYA^AfUqYiQvfrf^fYj2uY`gn"2BQccBBBcp2B27cccccccccc77pppXynBMynnyyB7B]cBXcXcXBcc77c7ccccBM7ccccX_(_kB2BB!BBBBBBBBBBc7XXXXXXyXyXyXyXB7B7B7B7ccccccccccXcccccncXXXXXXXcyXyXyXyXccccccccBBB7BMcy7y7y7y7y7ccccccBBBnMnMnMnMy7y7y7cccccccyXyXyXcy7cBnMy7cccccE2ZcBXccccc7=c<c<$XXcBBccnnBX<ppmm!7pAAmmmpxxOp6b1RxxWxxbmmm}mxRybWbxgFAmmcgbmmsmuxW}Wrxm}x"$,55YS$$$5<$5555555555<<;?@/C/J=Q@L;UIRICJ@L"2BnccƥBBBcq2B27ccccccccccBBqqqcyMcynƏB7BscBcnXnXBcn7Bn7ncnnXMBncccXN,NgB2BB!BBBBBBBBBBn7cccccƏXXXXXM7M7M7M7nccccnnnnccnccccyncccXXXXnXXXXccccccnnMMM7Mcn77777nnnnccƏXXXnMnMnMnMBBBnnnnnnƏcXXXn7nXnMBccncnE2kcBccccccJJ|s111Jd%1%)JJJJJJJJJJ11dddJ[[ck[[kk1BcR|ck[k[JRk[|[RR:):?J1JJBJB)JJ))B)kJJJJ::)JBcBB:;);P1%111111111111J)[J[J[J[J[JccB[B[B[B[B1)1)1)1)cJkJkJkJkJkJkJkJkJRB[JkJkJkJRBkJ[J[J[J[JcBcBcBcBkJ[B[B[B[BkJkJkJkJkJkJkJkJ111)1BcBR)R)R)R)R)cJcJcJcJkJkJc[:[:[:J:J:J:J:R)R)R)kJkJkJkJkJkJ|cRBR:R:R:kJR)cJ[:J:R)RBRBkJkJkJ4%NJ:JJJJJJ).ooJ-qqJo- RRJ11JJJJ1R-ddQQj)d11QQQjrjjdYY;d)zjI%=fvYYrjjjjAzrrrYYbIQQQjjjg^bQY=[IaA`IqYnM41kQfQJnM`IoQrQVQXYA^AfUqYiQvfrf^fYj"!((C>(-((((((((((---$J:55:1,:::1G::,:5,1::L::1&($($($(((>((((((:(($&&+P (:$:$:$:$:$G55$1$1$1$1$:(:(:(:(:(:(:(:(:(:(:$:(:(:(:(:(,(:$:$:$5$5$5$5$:(1$1$1$1$:(:(:(:(:(:(:(:(:(11111:(:(:(:(:(:(G:555,,,,111:(:(:(:(:(:(L::(1$1$1$:(1:(5,1:(:(:(:(:($($(((((<<(==(<$$(P((N,,P$P--,,9 -,,,9=99-OO00S -B9(!7@OOO00S=9999#B===005(,E,,999825,0!1(4#4(=0;*:,7,I(;*4'<,=,.,/0#3#7.=09,@7=72709" '00QK 07 0000000000777+YF@@F;6FF &F;VFF6F@6;FF[FF;  -0 +0+0+ 000K0000 &00F00+..4  a 0F+F+F+F+F+V@@+;+;+;+;+    F0F0F0F0F0F0F0F0F0F0F+F0F0F0F0F060F+F+F+@+@+@+@+F0;+;+;+;+F0F0F0F0F0F0F0F0  &F0;;;;;F0F0F0F0F0F0VF@ @ @ 6&6&6&6&;;;F0F0F0F0F0F0[FF0;+;+;+F0;F0@ 6&;F0F0F0F0F0",0 +00000II0II0I++0a 00_66a +a7755E7 555EJEE7__::e'7PE0(BM___::eJEEEE*PJJJ::@05S55EEEC=@5:(;0?*?0J:H2" F5B5Y0G2>0I5J5859:*=*C8J:E5MBJB=C:E2~Bpage numberpage number1#XP\  P6QXP#2hh(hDLRTveir dkar fyrir r%Wuritun.$^  SP3Spss1ur (e=2,30 n=0,90) f/r%Wuritun.o ? DSK1Dlkaskilgreining fyrir r%Wuritun.0X` hp x (#%'0*,.8135@8:mSP1Spss1ur (v=2,22 h=2,22) f/r%Wuritun.   2aBpM x`TABASetur inn tab f. h. j. dalk ;G@LIN1Setur l1nuh%W og l1nubil f/r%WuritunrHAU1Haus fyrir r%Wuritun.uritun.uhaus."^ ^4 PC'    ?  3'3'Standard6&6&Standard/&U("Von `*@ X` hp x (#%'0*,.8135@8:mX(T1X)ttir Yrj punkta fyrir r%Wuritun.   ddAP APAP 2 j  jt e ACEFN1Setur inn merkingu fyrir efnisyfirlit (Col 1). JEFN2Setur inn merkingu fyrir efnisyfirlit (Col 2). LUPHSHnikun i vinstri upphafsstodu   HAULUppsetn.  landscape listum E 6&6&Standard(1.h) - HP LJ IIIISKJALAP.PRS&6&6StandardHaus fyrir ferWareikning     23 pU n USKLrD yx dddy   AnnaW yx Gdddy   Alls: yx dddy T yx dddy   ____________________________ ritun yfirmanns HLINEHline}I! ybdddyVIKLVikulina yx dddy  yx dddy   FFmFeedF?st blaWs1Wuskil]  2 ae  a  TABTab i haus og faetur X8 MLINmjo lina} yb dddyHJFNH%gri j?fnun. ` "NSNTLStaf- og t?luliWaskilgreining (1. a. 1.).X T I. A. 1. a.(1)(a) i) a) 1. a. a. 1. 1.(a) i) a)T2r\ e:enXSTRXankastrik."HNK1Hnikar upp um 0.1c.  HNK3Hnikar upp um 0.3c.  r NBLSSetur nUja blaWs1Wu.s  2l|||TABRSetur inn INNDRTT+MARREL.5 X  LETCOUR  @Velur courier letur$KY x_  @CY CU10Courier 10pt Line Draw$ d  @R  CU8Courier 8pt Line Draw$a P  @  2|2 b3!CU12Courier 12pt Line Draw$, Xx  @r  \ HAUFREHaus fyrir ferWareikninga} 6&6&StandardHaus #2 fyrir skjalaritun.6&6&Standard*@   X` hp x (#%'0*,.8135@8: 1?b1@s2Ab2/I3InnstiliWur.sem ritarar setja inn).>J  `   @ h"(1)؃/KAKafli.? n -/BRkv%Wi.@ $ v a, à  /KGKaflagreinarnCmer.A z -2|6Bx3Cb3D#3Ei6GLEIGleitt letur.B ddd dd /GNGreinarnCmer.f greinarnCmeri.C x -FORSForseti gj?rir kunnugt.DJ p4 PC%  ddnd F dJ4 PC'm ORSETI  p4 PC% 0 dJ4 PC'm SLANDS Z   b4 PC' gj?rirXkunnugt: p4 PC%  ndnd  dJ4 PC'm  p4 PC%  dJ4 PC'm  b4 PC' /UFUndirfyrirs?gn.E #2 a,Ã2 >Fx6G&7H 9I<X(T2X)ttir Yrj punkta fyrir skjalaritun.F ddUP UPUP TT07T?flutexti fyrir t?flu meW sj? dlkum.G֔X` hp x (#%'0*,.8135@8:K9@L3BM-DTT05T?flutexti fyrir t?flu meW fimm dlkum.J^t^X` hp x (#%'0*,.8135@8:6&Standard - LexGTG1.PRSprso\ ΰ  ?   X` hp x (#%'0*,.8135@8:_K6&StandardSKJALDB.PRSo\ *    } X` hp x (#%'0*,.8135@8:6&StandardntersLAUSASKJ.PRSo4  ?   X` hp x (#%'0*,.8135@8:\e5,2%Jp4,5%J (z6,2%  ^5TAFS  4! yx?%dddy !%  Til samanburWar V1sitala kaupmttar rWst?funartekna 8J ;100,0J)E102,5JXO100,1J[94,1Jj\e94,1Jp97,4J(y101,8H GtS֔TT07ۃ L )\( """ P ^5TAFS  " yx?L'dddy "%  NAnnaW barniW er yngra en 7 ra, hitt eldra. AnnaW hj;nanna aflar allra teknanna og nUtir 80% af pers;nuafsl%tti hins. BarniW er yngra en 7 ra.tS:TH07 b\  PC5 P+l2 @@$(g%g%//Ԍ++H)r er miWaW viW meWalatvinnutekjur fremur en tekjuskattsstofn eins og gert var 1 skUrslunni. Er YaW gert til einf?ldunar.  Yv1 t1mabili sem skUrslan tekur til voru gerWar Umsar breytingar  heimildum til frdrttar fr tekjum, svo sem hlutabr)fafrdr%tti, frdr%tti vegna hluta l1feyrissj;Wstekna o.fl., sem hefur 1 f?r meW s)r aW tekjuskattsstofn er ekki g;Wur kvarWi  tekjuYr;un. Jafnframt er fl;kiW aW gera Yeim hrifum skil 1 meWalt?lum. ++Eins og fram kemur 1 t?flunni aW framan eykst skattbyrWi hj;na meW tv? b?rn Cr 12,1% 1 17,3% eWa um 5,2 pr;sentustig, en ekki um 6,6 stig eins og st;W 1 skUrslunni. ++Xegar aukning skattbyrWar  Yessu t1mabili er metin er nauWsynlegt aW hafa Yrennt 1 huga. 0 fyrsta lagi breytingar sem gerWar voru  lagningu ;beinna skatta samhliWa breytingum  tekjusk?ttum. riW 1993 var aWst?Wugjald fellt niWur og skatthlutfall h%kkaW um 1,5 pr;sentustig, en r1kissj;Wur greiddi tekjutap sveitarf)laga meW Yeim h%tti. Tilgangur Yessara breytinga var aW auka samkeppnish%fni atvinnul1fsins, auka atvinnu og l%kka verWlag. riW 1994 var s1Wan Ctsvarshlutfall 1 staWgreiWslu h%kkaW um 1,6 pr;sentustig og tekjuskattshlutfall l%kkaW  m;ti um 1,15 pr;sentustig. st%Wa Yess aW tekjuskattshlutfalliW l%kkaWi ekki meira var sC aW virWisaukaskattur af matv%lum var l%kkaWur Cr 24,5% 1 14% fr og meW 1. janCar 1994.  m;ti var tekjuskattshlutfalliW h%kkaW um 0,35%. Loks var heimilaWur frdrttur vegna hluta launamanns 1 iWgjaldi til l1feyrissj;Wa og varW sC breyting  runum 1995 og 1996.  m;ti Yeim breytingum var pers;nuafslttur o.fl. fryst  rinu 1996. ++0 ?Wru lagi hafa reglur um barnab%tur og barnab;taauka breyst  Yessu t1mabili. Meginbreytingin felst 1 tilf%rslu fr barnab;tum yfir 1 tekju og eignatengdan barnab;taauka og kom sC breyting til framkv%mda  rinu 1992. X var tekjuskerWingarhlutfall barnab;taaukans l%kkaW  rinu 1996 til aW draga Cr jaWarhrifum hans  afkomu tekjulgra fj?lskyldna. Xessar breytingar hafa hins vegar engin hrif  skattbyrWi Yeirra hj;na sem stillt er upp 1 meWfylgjandi t?flu, Yar sem tekjur Yeirra eru fyrir ofan tekjuviWmiWun barnab;taaukans, en l%kka aW sama skapi skattbyrWi tekjul%gri barnafj?lskyldna. ++0 YriWja lagi er r)tt aW hafa 1 huga aW uppbygging tekjuskattskerfisins h)r  landi, Yar sem saman fer eitt skatthlutfall og hr pers;nuafslttur sem breytist 1 takt viW verWlag fremur en laun, veldur Yv1 aW skattbyrWi h%kkar Yegar efnahagsl1fiW er 1 uppsveiflu en l%kkar  samdrttart1mabilum. Xetta Yarf aW hafa 1 huga Yegar skattbyrWi er borin saman milli ra.