WPC[ dM(^ݘ$OTZ̹Sϐ8̧TmUš-!k19q58 2|J?_We +zZ󹄔dU)>X1wg,# (<uv6.rիW`@ߚA, l۱ +Ma?QvWd=g 'Um H`j#b6{L"0-zqE GSCG%v~kgڍE]XnRs%H5N] :.t#9ccدP;RXZ*Hp ) OfOødeӤkڌ u+զT*,V+^~.t8)F<@ϒmQv5;N5͉ @2Io6g̷$j kҼ׀IX4/\+-R UN % 04 #M ^= m?^VN^  72 D- B- 0U ^i 0p6 09 A 0 0 0c 0= 0 0 0 0C 0 0 0i 04! 0! 0" 0# 0B$ 0@$ 0<% 0 & 0& 0' 0b( 0$) 0) 0* 0<V+ 1+ 72,^K, 1,w0- 724- 0f-4X. 0l. 0Z/ 0E0 0012 0'2 03 03 04 05 0l6 0l 7 1eu7 17 72a8 18 729 1L9 729 1: 72:E: :(:: 0Y:: AMQ; 0N;:;;N&=&=&=&=&= 1(=(= 0Q== 0Q B D5[F 0QF 0KJ 0],K,K 0uOO 0wO AuP 0QQ 0QQ 1uvRvRvRvR BRRRR6SSSSSSSSSSSS 72>T>T/pTpT 1TTTTTTTTTTTTTTTTTTTTTU:@U@U@U@UMzUzUzUzUV~U~U~U~U~U~U 0VV 0D[&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    \\mimir.althingi.is\Austurstr 10 3h lp34tt0 \\Mimir\forrit\WP2000\template\SKJRIT~1.WPTU\\Mimir\forrit\WP2000\template\SkjritunY2k.wpt}-s qi)Level 1Level 2Level 3Level 4Level 5)!dxdx)Hairline d*+ (_2623  ..5\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.\\Mimir\forrit\WP2000\template\SkjritunY2k.wpt(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a.6a.<X^ :Body Text In $  US    ) jr")    /%  b jr"/ IS $ Y0-l-^skjol2J+G 0_level1  , 2(  b jr"223  ..  /%  b jr"/  2G+G 0_level2  X /% b jr"/23  ..  /%  b jr"/  2G+G 0_level3   /%6 6 6 b jr"/23  ..  /%  b jr"/  2D+G 0_level4   ,"b b b jr",23  ..  /%  b jr"/  3|x2D+G 0_level5   ," jr",23  ..  /%  b jr"/  2A+G 0_level6   ) jr")23  ..  /%  b jr"/  2A+G 0_level7  4 ) jr")23  ..  /%  b jr"/  2>+G 0_level8  ` &jr"&23  ..  /%  b jr"/  2>+G 0_level9   &>>>jr"&23  ..  /%  b jr"/  6 4Heading 2       6 4Heading 3      ;<=>@ABC 35;AGMSY_1a.a.i.1.a.i.1.a.(UhCEKQW]cioAutoList3a.a.a.a.a.a.a.a.Ha.(ehCEKQW]cioAutoList4a.a.a.a.a.a.a.a.Ja.(uhCEKQW]cioAutoList5a.a.a.a.a.a.a.a.La.(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.Na.byrja64Hyperlink     cfA<< c(O$ 0 a\'ISUS.,,,..XXXX? $XX0?vvbX0#ggdd  ISIS,.   _Ԁikmo!%Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3\$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? $XX0?vvbX0#ggdd  8]1dXXd8ISIS,.     ()3\$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? $XX0?vvbX0#ggdd  8]1dXXd8ISIS,.     uuuu)!dxdx()3\$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? $XX0?vvbX0#ggdd  8]1dXXd8ISIS,.     ( $ Figure  1  (53Q$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? $XX0?vvbX0#ggdd  8]1dXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(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 , gQ+ISUS.,,,..XXXX? $XX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L e\)ISUS.,,,..XXXX? $XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ(;H2~$ Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? $XX0?vvbX0#ggdd  8]1dXXd8ISIS,.         0  $Ԁ(#$  0   Z!ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? $XX0?vvbX0#ggdd  8]1dd8ISIS,.     _ >?  _ikmo(%03qX 9128.lggjafarYing2002!2003. ( _Xskj_.387"350.ml.     y^$@ Frumvarptillaga#$ y^#   umbreytingarkvWumlagaum_hlutaflg_,_einkahlutaflg_,samvinnuflgog_sjlfs   eignarstofnanir_ԀsemstundaatvinnureksturervarWaskrninguYessaraflagaogstofnana.  X     (LagtfyrirAlYingi128.lggjafarYingi2002!2003.)    I.KAFLI  ^   Skrninghlutaflaga.  Q)  Breytinglgumumhlutaflg,nr.2/1995,sbr.lgnr.41/1997.   1.gr.         0staWorWanna?rWherraHagstofu0slands 2.og3.mlsl.1.mgr.1.gr.lagannakemur:   fjrmlarWherra. }U  2.gr.      EftirfarandibreytingarverWa147.gr.laganna:   H(Uh80_ikmo"i0J"  i0J 2Uh  a  .3  Ԉ0    0staWorWanna?Hagstofa0slands 1.mgr.kemur:Rkisskattstj;ri.i0J ݌ Ќ  "i0J"  i0J 2Uh  b  .3  Ԉ0    0staWorWanna?RWherraHagstofu_0slands _Ԁ2.mgr.kemur:FjrmlarWherra.i0J ݌tL Ќ    II.KAFLI    Skrning_einkahlutaflaga_.   Breytinglgumum_einkahlutaflg_,nr.138/1994,sbr.lgnr.43/1997. x 3.gr. kC     0staWorWanna?rWherraHagstofu0slands 2.og3._mlsl_.1.mgr.1.gr.lagannakemur: 6 fjrmlarWherra.    4.gr. o     EftirfarandibreytingarverWa121.gr.laganna: b:  ! ! J(eh88H"i0J"  i0JK2eh  a  .3  Ԉ0    0staWorWanna?Hagstofa0slands 1.mgr.kemur:Rkisskattstj;ri.i0JKx݌-! Ќ  "i0J"  i0J2eh  b  .3  Ԉ0    0staWorWanna?RWherraHagstofu0slands 2.mgr.kemur:FjrmlarWherra.i0J݌" Ќ    III.KAFLI  f$  Skrningsamvinnuflaga.  Y!1% Breytinglgumumsamvinnuflg,nr.22/1991,sbr.lgnr.44/1997.  $"&  5.gr. "'     0staWorWanna?rWherraHagstofu0slands 2.mgr.1.gr.lagannakemur:fjrmlarW #( herra. $] )   6.gr. &!+     EftirfarandibreytingarverWa10.gr.laganna: &",  ! ! L(uh88J"i0J"  i0J2uh  a  .3  Ԉ0    0staWorWanna?Hagstofa0slands 1.mgr.kemur:Rkisskattstj;ri.i0J݌#'#- #9 y_   ь  _ "i0J"  i0J82uh  b  .3  Ԉ0    0staWorWanna?RWherraHagstofu&   0slands 2.mgr.10.gr.lagannakemur:Fjrmla ( rWherra'(.i0J8e݌ Ќ    7.gr. a     0staWorWanna?RWherraHagstofu0slands 1.mgr.14.gr.lagannakemur:FjrmlarW T, herra.     _ IV_ .KAFLI    Skrning_ sjlfseignarstofnana_ Ԁsemstundaatvinnurekstur.  X  Breytinglgumumsjlfseignarstofnanirsemstundaatvinnurekstur,nr.33/1999. K #  8.gr.        0staWorWanna?rWherraHagstofu0slands 2.mgr.1.gr.lagannakemur:fjrmlarW    herra.     9.gr. B      EftirfarandibreytingarverWa37.gr.laganna:    ! ! N(h88L"i0J"  i0J2h  a  .3  Ԉ0    0staWorWanna?Hagstofa0slands 1.mgr.kemur:Rkisskattstj;ri.i0J݌  Ќ  "i0J"  i0J 2h  b  .3  Ԉ0    0staWorWanna?RWherraHagstofu0slands 2.mgr.kemur:FjrmlarWherra.i0J 8݌{  Ќ    V.KAFLI 9  _ Gildistaka_ .   10.gr.      LgYessiWlastgildi1.aprl2003. r @ #dggAthugasemdirviW_ lagafrumvarp_ ԀYetta.#ggdC Ԉ 0   FrumvarpYettaerfluttYeimtilgangiaWfraskrninguhlutaflaga,_ einkahlutaflaga_ ,  samvinnuflagaog_ sjlfseignarstofnana_ ԀsemstundaatvinnureksturfrHagstofu0slandstil  embttisrkisskattstj;ra.ErfrumvarpiWfluttsamhliWafrumvarpitillagaum_ fyrirtkjaskr_  i enYarerlagttilaWrkisskattstj;riannistframvegisfrslu_ fyrirtkjaskrr_ Ԁogtgfu_ kenni \4 talna_ Ԁtilfyrirtkja,stofnanaogannarraaWilasamkvmtnnarikvWumYaraW_ ltandi._  '   XrbreytingarsemfelastYessumfrumvrpumeruframhaldYeirrabreytingaverka  skiptingu_ efnahagsstofnana_ ԀrkisinssemurWumiWjuri2002meW_ niWurlagningu_ ԀXj;Whags  stofnunar,flutningi_ hagskUrsluverkefna_ Ԁhennartil_ Hagstofunnar_ Ԁog_ Yj;hagssprverkefna_ Ԁtil `  _ efnahagsskrifstofu_ ԀfjrmlarWuneytisog_ SeWabanka_ Ԁ0slands.VarYkveWiWaWstefnaaW S+! frekaribreytingumstarfsemi_ Hagstofunnar_ ԀYeimtilgangiaWefla_ hagskUrsluhlutverk_ Ԁhenn " arognaukinni_ hagrWingu_ Ԁrekstri.0athugasemdumviWfrumvarpumafnmlagaum # _ Xj;Whagsstofnun_ ԀvargreintfrYvaWformaWvriaWnYessummarkmiWummeWYvaW  $ endurskipuleggja_ Hagstofuna_ ԀogflytjafrhenniYauverkefnisemekkitilheyrabeinlnis_ hag !W% skUrslugerWinni_ Ԁlengur.HrerttviWYj;Wskrog_ almannaskrningu_ Ԁogskrningufyrirtkja. J""&   FrumvrpYausemneruflutttakatil_ fyrirtkjaskrr_ Ԁog_ flagaskra_ Ԁ_ Hagstofunnar_ Ԁen #' athugunumogundirbningiaWflutningiYj;Wskrrerekki_ lokiW._  #(   _ Fyrirtkjaskr_ Ԁ_ Hagstofunnar_ ԀvarstofnuWriW1969.rinu1997t;kHagstofanviW $ ) rekstri_ hlutaflagaskrr_ Ԁogskyldraskra.ViWYaWvarW_ flagaskrning_ ԀmarkvissarienveriW v%N!* hafWiogveruleg_ samlegWarhrif_ Ԁf;lustsamhfinguskrnnaogfrsluYeirrasamastaW. A&"+ Loksvar_ Hagstofunni_ Ԁrinu1999falinskrning_ sjlfseignarstofnana_ Ԁsemstundaatvinnu  '", rekstur.XessarskrrmyndanYegareittgagnasafnogermikiWhagrWif;lgiWYvaW '#- stj;rnvldogopinberkerfigetiunniWmeWeina_ samhfWa_ Ԁskr,semeropinberogaWgengileg (z$. tileftirlits.UmYaWefniogfrekarirkstuWningfyrirfrsluYessa_ gagnasfns_ Ԁog_ opinberrar_  ( _ skrningarfyrirtkjaogflagavsasttiltarlegrargreinargerWarmeWfrumvarpitillagaum  fyrirtkjaskr.    FrumvarpYettasnUstumbreytinguverkaskiptingutveggjarWuneytaogfjallareinvrW a unguumYaWefni.kvWihlutaWeigandilagaervarWahverskuliannastskrninguflagaog T, stofnanaerualgerlegahliWstWogorWuWsamahtt.FrumvarpiWfjallarYvumYessikvWi  llumlgunumogerlagttilaWYeimverWibreyttsamahttllumtilvikum.Lginum  samvinnuflghafaeinnigreinaWgeymasrstaktkvWiumsetningureglugerWarumefni   opinberrartilkynningarumskrningu.ErYvgerWsrstktillagaumbreytinguYesssemekki  X viWumnnurYaulgsemhrumrWir. K #    Samkvmtgildandilgumumhlutaflg,einkahlutaflg,samvinnuflgogsjlfseignar    stofnanirsemstundaatvinnurekstur,ferrWherraHagstofu0slandsmeWmlervarWaskrn    inguYessaraflagaogstofnanaenviWskiptarWherrafermeWmlefniYeirraaWWruleyti.0   YessufrumvarpierlagttilaWhlutaWeigandilagakvWumverWibreyttYannhttaW wO  fjrmlarWherrafariframvegismeWmlervarWaYessaskrningustaWrWherraHagstofu B  0slands.XessikvWieruaWeinseinnimlsgreinhverraYessaralaga,1.og2.mgr.1.gr.    Yeirraogerulleins.HrerYvlagttil1.,3.,5.og8.gr.YessafrumvarpsaWstaWorWanna   ?RWherraHagstofu0slands komi?FjrmlarWherra . {    kvWiumaWHagstofa0slandsannistskrningufyrrgreindraflagaogstofnanakoma nF smuleiWisaWeinsframeinnimlsgreinhverraYeirralagasemhrumrWir,Y.e.1.mgr. 9 147.gr.lagaumhlutaflg,1.mgr.121.gr.lagaumeinkahlutaflg,1.mgr.10.gr.lagaum  samvinnuflgog1.mgr.37.gr.lagaumsjlfseignarstofnanirsemstundaatvinnurekstur.  0YessufrumvarpierlagttilaWYessumkvWumverWibreyttsamahttYannigaWstaW r ?Hagstofu0slands komi?Rkisskattstj;ri .XessarbreytingarfelasttillgumaliWar2.,4., e= 6.og9.gr.frumvarpsins. 0   XriWjaatriWiW,semfrumvarpYettakveWurumogerbreyttsamahttllumlgunum  semumrWir,varWarheimildirrWherratilaWsetjameWreglugerWnnarikvWiumskrn  inguhlutaWeigandiflagaogstofnana,reksturviWkomandiskra,aWgangaWYeimoggjald i tku.XessikvWiernaWfinna2.mgr.147.gr.lagaumhlutaflg,2.mgr.121.gr.laga \4 umeinkahlutaflg,2.mgr.10.gr.lagaumsamvinnuflgog2.mgr.37.gr.lagaumsjlfs ' eignarstofnanirsemstundaatvinnurekstur.ReglugerWarheimildinernhjrWherraHagstofu  0slandsenverWursamkvmtYessufrumvarpihjfjrmlarWherrasamrmiviWflutning  Yessaraverkefna.XessartillgureruallareinsogkomaframbliWum2.,4.,6.og9.gr. `  frumvarpsins. S+!   0lgumumsamvinnuflger1.mgr.14.gr.kveWiWumaWrWherraHagstofu0slands " setjinnarireglurumefnitilkynningartilLgbirtingablaWsumskrsetningusamvinnuflags. # 0frumvarpiYessuertilsamrmisviWannaWefniYesslagttilaWfjrmlarWherrasetjiYess  $ httarreglurframvegis. !W%   #'  &   Fylgiskjal. ( mAuP) dE>$ A^m   FjrmlarWuneyti,  fjrlagaskrifstofa: a % Q %Q B  UmsgnumfrumvarptillagaumbreytingarkvWumlagaumhlutaflg,  einkahlutaflg,samvinnuflgogsjlfseignarstofnanirsemstunda  atvinnureksturervarWaskrninguYessaraflagaogstofnana.        FrumvarpYettaerfluttsamhliWafrumvarpitillagaumfyrirtkjaskrogtilgangurYess  X eraWfraskrninguhlutaflaga,einkahlutaflaga,samvinnuflagaog'(@sjlfseignarstofnana K #  semstundaatvinnureksturfrHagstofu0slandstilembttisrkisskattstj;ra.      EkkiergertrWfyriraWlgfestingfrumvarpsinshafihrifkostnaWrkissj;Wsenum    sgnumfrumvarptillagaumfyrirtkjaskrermatkostnaWiviWflutningstarfseminnar.   _