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(00_ikmo"i(m"  i(m2  1  .3  Ԉ0    flag:fyrirtkiskv.1.gr.semsemjaskalrsreikningeWasamstWureikningsamkvmt Y, lgumYessum;'-i(m݌$ Ќ  "i(m"  i(m!2  2  .3  Ԉ0    flagsaWili:hluthafahlutaflagiogeigandaeignarhlutaWruflagisemlgYessi  takatil;i(m!N݌  Ќ  "i(m"  i(m2  3  .3  Ԉ0    eignarhluti:hlutdeildflagsaWilahlutaflgum,einkahlutaflgumogeiginfannarra  X flaga;i(m݌P #  Ќ  "i(m"  i(m2  4  .3  Ԉ0    hlutdeildarflag:flag,Y;ekkid;tturflag,semannaWflagogd;tturflgYesseiga    veruleganeignarhlutaeWahafamyndaWvaranlegtengslviWYeimtilgangiaWhafahrif    reksturYess;flagertaliWeigaveruleganeignarhlutefYaWogd;tturflgYesseiga   a.m.k.20%eignarhlutWruflagi;i(m݌|O  Ќ  "i(m"  i(m\ 2  5  .3  Ԉ0    m;Wurflag:flagsem:i(m\ ݌G  Ќ  "m"  mZ!0  0 2  a  .3  Ԉ0u  meirihlutaatkvWaWruflagi,eWamZ!!݌ uu Ќ  "m"  m"0  0ww 2  b  .3  Ԉ0u  erflagsaWiliaWWruflagioghefurrtttilaWtilnefnaeWavkjafrmeirihluta   stj;rnarogframkvmdastj;rnYess,eWam""݌{ uu Ќ  "m"  m>$0  0 2  c  .3  Ԉ0u  erflagsaWiliaWWruflagioghefurrtttilkvrWunarvaldsumreksturogfjrhags sF legastj;rnYessgrundvellisamYykktaflagsinseWasamningaviWYaW,eWam>$k$݌>uu Ќ  "m"  m&0  0ww 2  d  .3  Ԉ0u  erflagsaWiliaWWruflagiogrWuryfirmeirihlutaatkvWaYvgrundvelli   samningsviWaWrahluthafa,eWam&K&݌uu Ќ  "m"  m'0  0 2  e  .3  Ԉ0u  eignarhlutWruflagioghefurkvrWunarvaldumreksturogfjrhagslegastj;rn r Yess;m''݌j=uu Ќ    0  viWtreikningatkvWamagnid;tturflgumoghlutdeildarflgumskal:5  (80"m"  mL*0  0 2  a  .3  Ԉ0u  leggjasamanatkvWamagnm;Wurflagsogd;tturflagaviWkomandiflagi,mL*y*݌uu Ќ  "m"  m+0  0ww 2  b  .3  Ԉ0u  dragafrheildaratkvWamagninuviWkomandiflagiatkvWamagnsemerhndum  YesssjlfseWad;tturflagaYessogm++݌iuu Ќ  "m"  mI-0  0 2  c  .3  Ԉ0u  dragafratkvWamagnim;WurflagsinsYaWatkvWamagnsemYaWhefurtiltrygg a4 ingarefflagiWbeitiraWeinsatkvWisrttinumsamrmiviWfyrirmliYesssem , settitrygginguna,eWaefumrWineruliWurlnastarfsemiogatkvWisrttinumeraW  einsbeittYguYesssemsettitrygginguna;mI-v-݌uu Ќ   Z(88! !"i(m"  i(m02  6  .3  Ԉ0    d;tturflag:flagsemerundiryfirrWumannarsflagsYannhttsemlUster5.tlul.;i(m00݌`  Ќ  "i(m"  i(m12  7  .3  Ԉ0    samstWa:m;Wurflagogd;tturflgYess;i(m12݌X+! Ќ  "i(m"  i(m22  8  .3  Ԉ0    samstWureikningur:reikningsskilYarsemrsreikningarm;Wurflagsogd;tturflaga #" YesserusameinaWireitt;i(m23݌# Ќ  "i(m"  i(mj42  9  .3  Ԉ0    rsreikningaskr:skrsemstarfrkterYvskyniaWtakam;ti,geymaogbirtars  $ reikningaskilaskyldraflagaoghafaeftirlitmeWflgumsembeitaalYj;Wlegumreikn !W% ingsskilastWlumviWsamningureikningsskila;i(mj44݌O""& Ќ  "i(m "  i(ml6112  10  .3  Ԉ0    verWbrf:verWbrfsamkvmtskilgreiningulagaumverWbrfaviWskipti;i(ml66݌#' Ќ  "i(m "  i(m7112  11  .3  Ԉ0    skipulegurverWbrfamarkaWur:markaWurmeWverWbrfsamkvmtskilgreiningulaga #(  umstarfsemikauphallaogskipulegratilboWsmarkaWa;i(m77݌$ ) Ќ  "i(m "  i(m:9112  12  .3  Ԉ0    &   alYj;WlegirreikningsskilastaWlar:reikningsskilastaWlar(IAS/IFRS)samkvmtskil - greiningu2.gr.reglugerWar(EB)nr.1606/2002,semframkvmdastj;rnESBhefur  samYykktskv.3.gr.reglugerWar(EB)nr.1606/2002;i(m:9g9݌ Ќ  "i(m "  i(mP;112  13  .3  Ԉ0    settarreikningsskilareglur:reglursemreikningsskilarWgefurt,sbr.80.gr.,ogalYj;W a legirreikningsskilastaWlar,sbr.12.tlul.i(mP;};݌Y, Ќ  '-9@==!& a 3.gr.    3.gr.lagannaorWastsvosamtfyrirsgn:   @ Samningrsreiknings.'a=  X   Stj;rnogframkvmdastj;riskuluberabyrgWsamningursreikningsfyrirhvertreikn P #  ingsrogskalrsreikningurinnhafaaWgeymarekstrarreikning,efnahagsreikning,sj;W    streymi,skUringarogskUrslustj;rnar.0flgum,semhafaekkiformlegastj;rn,hvlirYessi    skyldallumflagsaWilumsameiginlega.Jafnframtskalfylgjarsreikningnumritun   endurskoWendaeWaskoWunarmanna.rsreikningurinnmeWritunendurskoWendaeWaskoW |O  unarmannaskalmyndaeinaheild. G    Stj;rnogframkvmdastj;riskuluundirritarsreikninginnogefumeraWrWam;Wur   flagskuluYauundirritasamstWureikninginn.0undirrituninnifelstaWrsreikningurinner   saminnsamrmiviWlgYessi,reglugerWirogsettarreikningsskilareglur,efviW.Ef {  stj;rnarmaWureWaframkvmdastj;riteluraWekkiskulisamYykkjarsreikninginneWasam sF stWureikninginn,eWahannhefurm;tbrurframaWfrasemhanntelurrttaWflagsaWilar > fivitneskjuum,berhonumskyldatilaWgeragreinfyrirYvritunsinni.     rsreikningurmeWundirritunstj;rnendaogritunendurskoWendaeWaskoWunarmanna  skallagWurframsamrmiviWsamYykktirflagannaensWastalagivikufyriraWalfund. r @==!4.gr. 5   8.gr.lagannaorWastsvosamtfyrirsgn:  @..Reikningsr.    ReikningsriWskalverat;lfmnuWirogmiWastviWmnaWam;t.NUttreikningsrhefst i daginneftiraWfyrrareikningsrilUkur.ViWstofnunogslitflagseWaYegarveriWeraWbreyta a4 reikningsrigeturreikningsriWveriWskemmraent;lfmnuWir.ReikningsriverWurYv , aWeinsbreyttsWaraWsrstakaraWstWurgefitilefnitil.Breytinginskaltilgreindogrkstudd  skUringummeWfyrstarsreikningieftirbreytingunaogbreytingintilkynnttilrsreikninga  skrrinnanfimmmnaWafrlokumsWastareikningsrsundanbreytingunniellatekurhn `  ekkigildi.ReikningsrfrlokumfyrrareikningsrsaWupphafihinsbreyttareikningsrs X+! geturY;veriWalltaW15mnuWirefYaWernauWsynlegttilaWbreytareikningsritilsamrmis #" viWreikningsrsamstWusemflagiWerhlutiafeWarekstrarrisamrekstrarflagssemYaW # ereigandiaW,sbr.3.mgr.35.gr.  $ @==!5.gr. O""&   EftirfarandibreytingarverWa9.gr.laganna: #' ! ! W(88 Z"i(m"  i(mK2  a  .3  Ԉ0    1.mgr.orWastsvo:i(mK/K݌#( Ќ    0     u rsreikningarskulusamdirsamrmiviWlgYessi,reglugerWirogsettarreiknings $ ) skilareglur,efviW,oggefaglggamyndafafkomu,efnahagogbreytinguhand {%N!* bruf.F&"+ "i(m"  i(m*M2  b  .3  Ԉ0    undangreininnikemurnUfyrirsgn,svohlj;Wandi:Glggmynd.i(m*MWM݌'", Ќ   '#- @==!6.gr. -   EftirfarandibreytingarverWa10.gr.laganna:  ! ! (U88W"i(m"  i(mO2U  a  .3  Ԉ0    ViWbtastYrjrnUjarmlsgreinar,svohlj;Wandi:i(mOO݌ Ќ    0     u ViWhvernliWefnahags-ogrekstrarreikningiersUndsamsvarandifjrhWfyrirfyrra a reikningsrtilsamanburWar.EfliWirnireruekkisambrilegirviWfrslurfrfyrrari Y, skal&  aWlagaYrsWarnefndu.SleppamaWaWlagasamanburWarfjrhWirefbreyting $ starfsemiflagsinsorsakarYaWaWliWireruekkifyllilegasambrilegir.'$Q   0     u & , LiWiefnahags-ogrekstrarreikningiseminnihaldaekkineinafjrhWskalaWeins   takameWefslkurliWurvarreikningsskilumfyrrareikningsrs. X   0     u SamsvarandiupplUsingarumfjrhWirfyrrarsskalgefaskUringumeftirYvsem P #  viW,sbr.4.og5.mgr.', S   "i(m"  i(mT2U  b  .3  Ԉ0    undangreininnikemurnUfyrirsgn,svohlj;Wandi:Flokkunoguppsetning.i(mT U݌   Ќ  @==!7.gr. |O    EftirfarandibreytingarverWa11.gr.laganna: G  ! ! (b08"i(m"  i(m:W2b  a  .3  Ԉ0    1.mgr.orWastsvo:i(m:WgW݌  Ќ    0     u TextirsreikningsogsamstWureiknings,semsamdirerusamkvmtkvWumlaga   Yessara,skalveraslenskuogfjrhWirtilgreindarslenskumkr;num.{  "i(m"  i(m7Y2b  b  .3  Ԉ0    2.mgr.fellurbrott.i(m7YdY݌sF Ќ  "i(m"  i(m(Z2b  c  .3  Ԉ0    undangreininnikemurnUfyrirsgn,svohlj;Wandi:GjaldmiWill.i(m(ZUZ݌> Ќ  @==!8.gr.    3.og4.tlul.1.mgr.11.gr.AlagannaorWastsvo: r  (80! !"i(m"  i(m\2  3  .3  Ԉ0    FlgsemhafameginstarfsemisnahrlandienerumeWveruleganhlutateknasinna j= frerlendumaWilumWrumgjaldmiWlienslenskumkr;num,endateljisthannvera 5 starfrkslugjaldmiWillsamkvmtsettrireikningsskilareglu.i(m\\݌ Ќ  "i(m"  i(m}^2  4  .3  Ԉ0    Flgsemhafaveruleganhlutafjrfestingasinnaerlendumfjrfestingarvrumog  skuldirYeimtengdarerlendumgjaldmiWlum,endafariYauframrYeim_strWarmrk i um_Ԁsemtilgreinderu2.tlul.1.mgr.1.gr.i(m}^^݌a4 Ќ  @==!9.gr.    eftir11.gr.BlagannakemurnUgrein,11.gr.C,svohlj;Wandi:    FlgsemfengiWhafaheimildtilaWsemjarsreikningerlendumgjaldmiWli,sbr.11.gr. `  A,skuluumreiknafjrhWirefnahagsreikningifyrrarslokagengiYessrs.X;erheimilt X+! aWumreiknaefnahagsliWi,aWraenpeningalegareignirogskuldir,svosemvaranlegarekstrar #" fjrmuniogeignarhluti,upphaflegukaupgengi.JafnframterheimiltaWumreiknainnborgaW # hlutafeWastofnfYvgengisemgiltiYegarinnborganirf;rufram.ViWumreikninginnskal  $ lgbundinnvarasj;WurnemasamahlutfalliafhlutaferlendumgjaldmiWlioghannnam !W% slenskumkr;num.HinarumreiknuWufjrhWirmyndaupphafsstrWirb;khaldierlendum O""& gjaldmiWliogskalgeragreinfyrirumreikningsaWferWumskUringumviWrsreikning. #' @!10.gr. $ )   12.gr.lagannafellurbrott. {%N!*   F&"+ & ,  @!11.gr. -   eftir12.gr.lagannakemurnUrkafli,I.kafliA, Grunnforsendurrsreiknings, meW  YremurnUjumgreinum,svohlj;Wandi:  ',-e  &  a.(12.gr.A.) Y,   SemjaskalrsreikningmiWaWviWeftirfarandigrunnforsendur: $ ! ! (vg08"i(m"  i(mg2vg  1  .3  Ԉ0    GeraskalrWfyriraWflagiWhaldistarfsemisinnifram.LeggiststarfseminiWuraW  hlutaskaltakatillittilYessvarWandimatogframsetningursreiknings.i(mg%h݌  Ќ  "i(m"  i(mi2vg  2  .3  Ԉ0    MatsaWferWumskalbeittmeWhliWstWumhttifrritilrs.i(mii݌ X Ќ  "i(m"  i(mj2vg  3  .3  Ԉ0    ViWmateinstkumliWumskalgtttilhlUWilegrarvarkrniogskalYannigm.a.:i(mjj݌P #  Ќ  "m"  ml0  0 2vg  a  .3  Ԉ0u  aWeinstekjufrahagnaWsemunninnerfyrirlokreikningsrs;ml.l݌  uu Ќ  "m"  mIm0  0ww 2vg  b  .3  Ԉ0u  takatillittilallraskuldasemmyndastkunnareikningsrinueWatengslumviWfyrri    reikningsrjafnvelY;ttslktkomifyrstlj;seftirlokreikningsrsenWurenrs   reikningurersaminn;ennfremurerheimiltaWtakatillittilallrafyrirsjanlegra |O  skuldaogtapasemmyndastkunnareikningsrinueWavegnafyrrireikningsra, G  jafnvelY;ttslktkomifyrstlj;seftirlokreikningsrsenWurenrsreikningurer   saminnogmImvm݌ uu Ќ  "m"  mp0  0 2vg  c  .3  Ԉ0u  sUnareikningsskilumallarmatsbreytingarsemtakatilskerWingarverWgildiein {  stakraeigna,sbr.24.gr.,ntillitstilYesshvaWahrifYaWhefureigiWfogafkomu.mpp݌sFuu Ќ  "i(m"  i(mlr2vg  4  .3  Ԉ0    Tekjuroggjld,semvarWareikningsriW,skalfrarsreikningntillitstilYesshvenr > greitter.i(mlrr݌  Ќ  "i(m"  i(ms2vg  5  .3  Ԉ0    EinstakaYttieigna-ogskuldaliWaskalmetatilverWshvernfyrirsig.i(mss݌ Ќ  "i(m"  i(mt2vg  6  .3  Ԉ0    EfnahagsreikningurviWupphafhversreikningsrsskalsamsvaraefnahagsreikningiviW r lokfyrrareikningsrs.i(mt&u݌j= Ќ    Re'Yfikningsr,upprWunogflokkun,aWferWviWsameiningusamstWureikningsskilum, 5 aWferWirviWtreikninga,matsgrunnuroggjaldmiWillsemnotaWurermekkibreytastfrri  tilrs.    0undantekningartilvikummvkjafrkvWum1.mgr.efmeWbreytingunnimf i gleggrimyndeWaefbreytinginernauWsynlegtilaWtakauppnUjarreglursamrmiviW a4 breytingarlgumeWanUjareWabreyttar_reikningsskilareglur_.SkalYgetaumfrvikin , skUringumrsreikningiogtilgreinastWurYeirra,svoogmathrifumYeirraeignirog  skuldir,tekjuroggjld.    b.(12.gr.B.) X+!   EfvikiWerfr2.tlul.1.mgr.12.gr.AskalhinninUjuaWferWbeittviWalltYaWreikn #" ingsrYegarbreytinginvargerW.0skUringumskalgetaumheildarhrifbreytingarinnar # fjrhagsstWuogafkomuflagsinsefbreytinginerveruleg.  $   c.(12.gr.C.) O""&   :heimilteraWfellasamaneignirogskuldireWatekjuroggjldinnaneinstakraliWa. #' @!12.gr. $ )   13.gr.lagannaorWastsvo: {%N!*   efnahagsreikningerufrWareignirogskuldir,Y.m.t.skuldbindingarogeigiWfsemer F&"+ mismunureignaogskulda. '",   EignskalfrWefnahagsreikningYegarlklegteraWflagiWhafiafhennifjrhagslegan '#- vinningframtWinniogvirWihennarmmetameWreiWanlegumhtti. -   SkuldskalfrWefnahagsreikningYegarlklegtYykiraWtilgreiWsluhennarkomiogvirWi  hennarmmetameWreiWanlegumhtti.    & a ViWtreikningogmateignumogskuldumskaltakatillittilallraaWstWna,Y.m.t.httu a ogtaps,semlj;skomaWurenrsreikningurersaminn.JafnframterheimiltaWtakatillit Y, til'a~fyrirsjanlegrarhttuogtapssemlj;skemurWurenrsreikningurersaminn. $ @!& , 13.gr.     14.gr.lagannaorWastsvo:  X   Eignir,semtlaWarerutilvaranlegrareignareWanotkunar,teljastfastafjrmunir. P #    Eignir,semeruekkitlaWartilvaranle', grareignareWanotkunar,teljastveltufjrmunir.      Krfur,fyrirframgreiWslurogskuldir,semfallatilgreiWslueftirlengritmaeneittr,    skulufrastsemfastafjrmunireWalangtmaskuldireftirYvsemviW.     AWrarkrfur,fyrirframgreiWslurogskuldirfrastsemveltufjrmunireWaskammtma |O  skuldireftirYvsemviW. G  @!14.gr.     15.gr.lagannaorWastsvo: {    Flgsemfallaundir2.tlul.1.mgr.1.gr.skuluaWuppfylltumkvWumsettrareikn sF ingsskilareglnaervarWarframtWarmguleikatiltekjuflunarteljatileignarYr;unarkostnaW > og;efnislegrttindi,svosemeinkaleyfi,einkartt,vrumerkiogYesshttarrttindi,ef   YeirraeraflaWgegngreiWslu.EfYessirliWirnemaverulegumfjrhWumskuluYeirsUndir  srstaklegaeWaYeirragetiWskUringumrsreikningi. r   Flgsemfallaundir3.og4.tlul.1.mgr.1.gr.eruundanYeginskyldunniskv.1.mgr. j= Yessarargreinar. 5 @!15.gr.    16.gr.lagannafellurbrott. i @!16.gr. ,   17.gr.lagannaorWastsvo:    KostnaWviWstofnunflagseWahkkunhlutafjrmekkifratileignar.  @!17.gr. X+!   18.gr.lagannaorWastsvo: #"   AfflloglntkukostnaWafseldumeWakeyptumverWbrfummfraefnahagsreikning # ogskuluYfrWtilgjaldaeWateknameWreglubundumhttilnstmanum.Geraskalgrein  $ fyrireftirstWvumafYessaridreifinguskUringum. !W% @!18.gr. #'   19.gr.lagannaorWastsvo: #(   EiginhlutirskulufrWirtillkkunarheildarhlutaf.X;erheimiltaWfraeiginhluti $ ) hlutaflgum,semkeyptirhafaveriWsWustutveimurreikningsrum,tileignarendahafi {%N!* YeirraveriWaflaWYeimtilgangiaWseljaYaftur. F&"+   '", & ,  @!19.gr. -   FyrirsgnII.kaflalagannaorWastsvo: Efnahagsreikningur,rekstrarreikningurog  sj;Wstreymi.   ',- &  @!20.gr. Y,   0staW20.!22.gr.lagannakomanunUjargreinarogverWaYrjafnframtaftastII.kafla: $   a.(20.gr.)     Allartekjurogllgjldreikningsrsinsskulukomaframrekstrarreikninginemalg  X YessieWasettarreikningsskilareglurkveWiumannaW. P #  'Y  b.(21.gr.)      HreinveltasamanstenduraftekjumafsluvrumogYj;nustureglulegristarfsemi,aW   frdregnumafslttiogskttumsemtengjastslunnibeint. |O    c.(21.gr.A.)     Tekjuroggjld,semtengjastekkireglulegristarfsemi,skalsUnasrstaklegarekstrar   reikningioggreinafreWliYeirraskUringumnemaum;verulegarfjrhWirsaWrWa. {  TekjuroggjldsemvarWafyrrireikningsrskulufrasttilbreytinga;rWstfuWueiginf sF rsbyrjunYegarumeraWrWaskekkjueWabreytingureikningsskilaaWferW.SamanburWar > fjrhWumskalYbreytttilsamrmisnemaYaWsbundiWsrstkumvandkvWumogskal   YaWYupplUstskUringum.    d.(21.gr.B.) j=   Varanlegirrekstrarfjrmunir,semnUtasttakmarkaWantmavegnaaldurs,reldingareWa 5 slitseWaafhliWstWumstWum,skuluafskrifaWirrlegakerfisbundinnhtttluWum  endingartmaYeirra.EfYessirfjrmunireruendurmetnirsamkvmtkvWum25.gr.beraW  hkkaafskriftarstofnYeirraumYendurmatshkkun.XettaY;ekkiviWumeignirsem i frWarerugangvirWiskv.29.gr.C. a4   AfskriftskalreiknameWhliWsj;nafvntanlegulokavirWieftiraWnotkunartmalUkur. ,   e.(21.gr.C.)    KostnaWursemeignfrWurer,sbr.15.gr.,vegna;efnislegrarttindaeWaYr;unarskal `  afskrifaWurmeWkerfisbundnumhttitluWumnUtingartmaviWkomandieigna,Y;ekki X+! lengritmaen20rum.EfYessareignirhafaekkikveWinnlftmaerY;heimiltaWmeta #" YrrlegasamrmiviWsettarreikningsskilareglur. #   StlaWurnUtingartmilengrienfimmrskalgeragreinfyrirstWumYessskUr  $ ingum. !W%   f.(21.gr.D.) #'   tlaWurhagnaWurafsamningiumlangtmaverkefniskalinnleysturhlutfallslegaeftirYv #( semverkefninumiWar.tlaWtapsamningiumlangtmaverkefniskalgjaldfrtstrax. $ )   XegarekkierhgtaWtlahagnaWeWatapsamningiumlangtmaverkefniafngilegri {%N!* nkvmniskulutekjurafsamningnumaWeinsinnleystaraWYvmarkisemYrstandaundir F&"+ kostnaWiviWverkefniW.KostnaWurskalgjaldfrWurYegarhannfellurtil. '",  '#-   g.(21.gr.E.) -   Gjld,semstofnaWertilreikningsrinuenvarWasWarireikningsr,skalfratileignar  efnahagsreikningisemfyrirframgreiddankostnaW.Tekjur,seminnheimtarhafaveriW  reikningsrinuenvarWasWarireikningsr,skalfratilskuldarefnahagsreikningisem a fyrirframinnheimtar&  tekjur.EfYessirliWirnemaverulegumfjrhWumskuluYeirsUndir Y, srstaklegaeWaYeirragetiWskUringumrsreikningi.'YĜ $   Gjld,semvarWareikningsriWenkomatilgreiWslusWar,skalfratilskuldarefnahags  reikningi.Tekjur,semvarWareikningsriWeninnheimtasteftirlokYess,skalfratileignar   efnahagsreikningi.EfYessirliWirnemaverulegumfjrhWumskuluYeirsUndirsrstaklega  X eWaYeirragetiWskUringumrsreikningi. P #    h.(21.gr.F.)      FraskaltilgjaldaogskuldarfjrhWirsemtlaWeraWmtatgjldumvegnaskUrtskil   greindraskuldbindinga,svosemskattskuldbindingaogeftirlaunaskuldbindinga,semvarWa |O  reikningsriWeWafyrrirogerusennilegaeWarugglegafallnarreikningsskiladegien G  ;vissaraWYverfjrhWvarWareWahvenrYrfallatilgreiWslu,jafnvelY;ttslktkomifyrst   lj;seftirlokreikningsrsenWurenrsreikningurersaminn.Xrskuluekkinemahrri   fjrhWennauWsynlegtertaliW. {    Skuldbindingarskv.1.mgr.meiginotatilmatsbreytingaeignumeWajafnam;ti sF eignum. >   i.(22.gr.)  @88Sj;Wstreymi. r   0yfirlitiumsj;Wstreymiskalfrainn-ogtgreiWslurrinu,ntillitstilYesshvenr j= frslanferframrekstrar-ogefnahagsreikningi. 5   YfirlitiWskalgreinafrsj;WstreymitilteknutmabiliogskalYaWflokkaWrekstrar-,fjr  festingar-ogfjrmgnunarhreyfingar.EnnfremurskalyfirlitiWsUnasrstaklegabreytingar  handbrufoghandbrtfviWupphafoglokreikningsrs. i   TilgreinaskalsamsvarandifjrhWirvegnaliWannafyrrareikningsri.EfliWirnireru a4 ekkisambrilegirviWliWifyrrariskalaWlagaYsWarnefndu.SleppamaWaWlagasaman , burWarfjrhWirefYreru;sambrilegarvegnabreytingastarfsemi.LiWisj;Wstreymis  yfirlitiseminnihaldaekkineinafjrhWskalaWeinstakameWefslkurliWurvarreiknings  skilumfyrrareikningsrs. `  @!21.gr. #"   23.gr.lagannaorWastsvo: #   FastafjrmuniskaleigimetatileignarviWhrraverWienkostnaWarverWi,sbr.Y;kvWi  $ 25.gr.,29.gr.,29.gr.Cog35.gr. !W%   KostnaWarverWvaranlegrarekstrarfjrmunasamanstendurafkaupverWiYeirraogYeim O""& kostnaWisemhlUstafflunogendurb;tumYeimframtilYesstmaaWYeireruteknir #' notkun. #(   FramleiWslukostnaWarverWvaranlegrarekstrarfjrmunasamanstendurafkostnaWarverWi $ ) hrefnisoghjlparefna,svoogvinnuaflsaWviWbttumkostnaWaraukasembeinteWa;beint {%N!*  leiWirafframleiWslufjrmunanna. F&"+   & ,  TilkostnaWarverWsmennfremurteljafjrmagnskostnaWaflnsfsemnUttertilaWfjr - magnakaupeWaframleiWsluvaranlegrarekstrarfjrmunaframleiWslutmanum.Effjr  magnskostnaWurertalinntilkostnaWarverWsskalgreintfrYvskUringum.    ',-}EignarleigusamningarskulusamrmiviWsamningskvWiogsettarreikningsskilareglur a frWirefnahagsreikningefYeirnemaverulegumfjrhWum. Y, @!22.gr.    1.og2.mgr.24.gr.lagannaorWastsvo:     EfmarkaWsverWvaranlegrarekstrarfjrmunaog;efnislegraeignaerlgraenb;kfrtverW  X Yeirraskv.21.gr.BeWa23.gr.ogstWurYessverWaekkitaldarskammvinnarberaWfra P #  verWYeirraniWuraWYvmarkisemteljaverWurnauWsynlegtsamkvmtsettumreiknings    skilareglum.      httufjrmuniroglangtmakrfurskulustaniWurfrsluefmarkaWsverWYessaraeigna   erlgraenb;kfrtverW,svosemvegnahttuaWkrfurmuniekkiinnheimtasteWaaf |O  WrumstWum. G  @!23.gr.     1.mgr.25.gr.lagannaorWastsvo: {    EfmarkaWsverWfastafjrmuna,annarraenYeirrasemumrWir29.gr.og29.gr.C,er sF taliWverulegahrraenb;kfrtverWYeirraafstWumsemtaldareruvaranlegarerheimilt > aWhkkab;kfrtverWYeirrarsreikningitilmarkaWsverWs.   @!24.gr. r   0staWtilvsunarinnar?22.gr. 3.mgr.27.gr.lagannakemur:23.gr. j= @!25.gr.    eftir27.gr.lagannakemurnUgrein,27.gr.A,svohlj;Wandi:    ViWumreikningliWumefnahagsreikningisembyggjasterlendumgjaldmiWliskalmiW i aWviWlokagengireikningsskiladagsinsYegarumeraWrWapeningalegareignirogskuldir. a4 0WrumliWumefnahagsreikningsskalmiWaWviWlokagengiviWskiptadagsins. , @!26.gr.    28.gr.lagannaorWastsvo: `    SkammtmakrfurskulustaniWurfrsluefraunvirWiYeirraerlgraenb;kfrtverW,svo X+! semvegnahttuaWkrfurmuniekkiinnheimtasteWaafWrumstWum.kvWi3.mgr. #" og1.mlsl.4.mgr.24.gr.gildaumYettaeftirYvsemviW. # @!27.gr. !W%   0staWorWsins?alYj;Wlegra lokamlsliW1.mgr.29.gr.lagannakemur:settra. O""& @!28.gr. #(   EftirfarandibreytingarverWa29.gr.Alaganna: $ ) ! ! !(80"i(m"  i(m{2  a  .3  Ԉ0    0staWorWsins?alYj;Wlegar 1.mgr.kemur:settar.i(m{݌{%N!* Ќ  "i(m"  i(m2  b  .3  Ԉ0    0staWtilvsunarinnar?22.gr. 3.mgr.kemur:23.gr.i(mѺ݌F&"+    '", &   @!29.gr. -   EftirfarandibreytingarverWa29.gr.Blaganna:  ! ! #(88!"i(m"  i(m"2  a  .3  Ԉ0    0staWtilvsunarinnar?1.mgr.20.gr. 1.mgr.kemur:1.mgr.12.gr.A.i(m"O݌ Ќ  "i(m"  i(mV2  b  .3  Ԉ0    0staWorWsins?alYj;Wlegra 1.tlul.2.mgr.kemur:settra.i(mV݌a Ќ  '-@!& , 30.gr. $   eftir29.gr.BlagannakemurnUgrein,29.gr.C,svohlj;Wandi:    FlgsemerumeWstarfsemisviWifjrfestingafjrfestingareignummegametaeignir   ogskuldbindingarsemYeimtengjast',$innanYessararstarfsemitilgangvirWis.MeWfjrfest  X ingareignerttviWeignsemtluWertilflunartekna,svosemtiltleigu,enekkitilnotk P #  unarrekstriflags.      kvWi1.mgr.tekurtilfjrfestingafjrfestingareignumeWahlutaYeirra,svosemfast    eignaogannarraefnislegraeignasamtskuldbindingumYeimtengdum.     Flg,semstundaeldilifandidUrumeWarktaplntur,YeimtilgangiaWseljaYaueWa |O  afurWirYeirra,meWrvinnslueWaframleiWsluhuga,megametaYreignirgangvirWi. G    ViWmateignumogskuldbindingumYeimtengdum,sbr.1.!3.mgr.,skulukvWi29.   gr.Agilda.     BreytingvirWieignaogskuldbindingasemtengjastYeim,sbr.2.og3.mgr.,skalfrW {  rekstrarreikning. sF @!31.gr.     30.!34.gr.lagannafallabrott.  @!32.gr. j=   undan35.gr.lagannakemurnUfyrirsgn,svohlj;Wandi:Tengdflg. 5 @!33.gr.    eftir35.gr.lagannakomatvrnUjargreinar,svohlj;Wandi: i   a.(35.gr.A.) ,   XegarhlutdeildaraWferWerbeittskaltakatillittilrekstrarrangursogannarrabreytinga  eiginfd;ttur-eWahlutdeildarflagsins.HlutdeildYessrekstrarrangriskalfratiltekna  eWagjaldasemhrifd;ttur-oghlutdeildarflagarekstrarreikningi.Hlutdeildendurmats `  breytingumd;ttur-eWahlutdeildarflagsinsskalfraendurmatsreikning. X+!   Hafiflaggreittmeirafyrirfjrfestingusnad;ttur-eWahlutdeildarflagiensemnemur #" hlutdeildhreinnieignYessviWkaupberaWheimframismuninnundirtilgreindareigniref # YaWerunnt,ellatelsthannviWskiptavild.MismunYennanberaWafskrifameWsamahttiog  $ Yreignir.EfmismunurinntelstviWskiptavildskalhnafskrifuWmeWkerfisbundumhtti !W% tluWumnUtingartmahennar,Y;ekkilengritmaen20rum,eWametinrlegasamrmi O""& viWsettarreikningsskilareglur,hafihnekkikveWinnlftma,sbr.21.gr.C.Gjaldfrsla #' framangreindummismunskalfrWsemhrifd;ttur-eWahlutdeildarflagsrekstrarreikningi. #( Hafiflaghinsvegargreittminnafyrirfjrfestingusnad;ttur-eWahlutdeildarflagiensem $ ) nemurhlutdeildhreinnieignYessviWkaupberaWheimframismuninnsamahttogaW {%N!* framangreinirenmeWfugumformerkjum. F&"+   M;ttekinnarWurvegnaeignarhlutaflagisemmeWhndlaWersamkvmthlutdeildar '", aWferWskalfrWurtillkkunareignarhlutaYv. '#-   TakaskaltillittilhagnaWarafviWskiptummilliflagainnansmusamstWu,semekki - hefurveriWinnleysturmeWslutilaWilautansamstWunnar,viWmatverWmtieignarhluta  d;tturflagi.  &    b.(35.gr.B.) Y, @  BreytingreikningsskilaaWferW,reikningshaldslegumatiogskekkjur. $   BreytiflagumreikningsskilaaWferWgrundvellikvWalaga,reglugerWaeWareiknings  skilastaWlaumslkabreytinguskuluYeirliWirrsreikningnumsemYaWhefurhrifbreytast   'YsamrmiviWnUjaaWferW.MismunurinnfristeigiWf.BreytastsamanburWarfjrhWir  X tilsamrmisviWhinanUjuaWferW.GeraskalgreinfyrirYessumbreytingumskUringum. P #    Efreikningshaldslegumatierbreyttfrfyrrareikningsriskuluhrifinkomafram    rekstrarreikningiYvtmabilisemmatsbreytinginergerWogsWaritmabilum,efviW.    SamanburWarfjrhWirfyrrirahaldast;breyttar.     Ef;lj;sterhvortumbreytingureikningshaldslegumatieWareikningsskilaaWferWeraW |O  rWaskalflokkabreytingunasemmatsbreytingu. G    EfrsreikningurfyrrareikningsrshefurveriWrangurYeimmliaWhannhefurekki   gefiWglggamyndskuluhrifafleiWrttingunnifrasteigiWfrsbyrjunogsaman   burWarfjrhWirleiWrttastsamsvarandi.GeraskalgreinfyrirYessumbreytingumskUr {  ingum. sF @!34.gr.     0staWtilvsunarinnar?37.!51.gr. 36.gr.lagannakemur:37.!51.gr.B.  @!35.gr. j=   37.gr.lagannaorWastsvo: 5   VeitaskalupplUsingarummateinstkumliWumrsreiknings,YarmeWalYraWferWir  sembeitterviWsrstaktendurmatfastafjrmunaogafskriftirYeirra.    EffjrhWirrsreikningierubyggWarerlendumgjaldmiWlireikningsskiladegiskal i tilgreinaYaWgengisemviWermiWaWogtilsamanburWargengisemviWvarmiWaWreiknings a4 skilumfyrrars. , @!36.gr.    0staWorWanna?Yfjrmlagerninga 1.mgr.37.gr.Blagannakemur:afleiddafjrmla `  gerninga. X+! @!37.gr. #   eftir37.gr.BlagannakemurnUgrein,37.gr.C,svohlj;Wandi:  $   EfsamsetningstarfsemiflagsbreytistreikningsrinuskalveitaupplUsingarumYaW. !W% EfekkierhgtaWaWlagafjrhWirrsreikningsfyrrarsskalgeragreinfyrirYvfull O""& ngjandihttskUringum. #' @!38.gr. $ )   OrWin?eWaYrgetavaldiWflaginuverulegutj;niendasstWunnargetiW _1._Ԁmgr.38. {%N!* gr.lagannafallabrott. F&"+   '", &   @!39.gr. -   EftirfarandibreytingarverWa42.gr.laganna:'->  ! ! %(Ť88#"i(m"  i(m2Ť  a  .3  Ԉ0    2.mlsl.3.mgr.fellurbrott.i(m݌ Ќ  "i(m"  i(m2Ť  b  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i(m݌a Ќ    0     u HafiflagiWgertleigusamningatillengritmaeneinsrs,semnemaverulegum Y, fjrhWumogekkikomaframefnahagsreikningi,skuluslkarskuldbindingartilgreind $ arsrstaklega. @!40.gr.  X   45.gr.lagannaorWastsvo: P #    UpplUsaskalumhvernighagnaWuraflangtmaverkefnumerinnleystur_rekstrarreikningi_.    @!41.gr.     46.gr.lagannaorWastsvo: |O    Flgskv.1.og2.tlul.1.mgr.1.gr.skuluupplUsaumskiptingurekstrarteknaeftir G  starfsYttumogmarkaWssvWumefYessirYttirogsvWihafaveruleghrifrekstriflag   anna.   @!42.gr. sF   48.gr.lagannaorWastsvo: >   UpplUsaskalumheildarlaunakostnaWogfjldastarfsmannaaWmeWaltalireikningsri.   SamsvarandiupplUsingarskalveitafyrirfyrrareikningsr.  @!43.gr. j=   eftir48.gr.lagannakemurnUgrein,48.gr.A,svohlj;Wandi: 5   Flgskv.1.og2.tlul.1.mgr.1.gr.skuluveitaupplUsingarumstarfsmannakostnaW,  Y.m.t.launakostnaW,eftirlaun,iWgjldtillfeyrissj;WaogannanlaunatengdankostnaW.Veita  skalennfremurupplUsingarumheildarlaun,Y;knanirogg;Wahlutatilnverandiogfyrrver i andistj;rnendaflagsvegnastarfaYguYess.GreinaskalfrsamningumsemgerWirhafa a4 veriWviWstj;rn,framkvmdastj;raeWastarfsmennumeftirlaunogtilgreinaheildarskuld , bindingar.SamsvarandiupplUsingarskalveitafyrirfyrrareikningsr.  @!44.gr. `    eftir51.gr.lagannakomatvrnUjargreinar,svohlj;Wandi: X+!   a.(51.gr.A.) #   FlagskalgeragreinfyrirviWskiptumviWtengdaaWila,Y.m.t.hverjutengslinviWviW  $ komandiaWilabyggjast.MeWtengdumaWilaerm.a.ttviWm;Wurflg,d;tturflg,hlut !W% deildarflgogsamrekstrarflg.SleppamYessumupplUsingumviWsamstWureikningsskil O""& vegnaviWskiptainnansamstWunnar. #'   b.(51.gr.B.) $ )   Flgskv.1.og2.tlul.1.mgr.1.gr.skuluupplUsaumstarfsemisemerlgWniWur,lok {%N!* aWeWahttreikningsrinueWasamkvmttlunskalltaafhendi,lokaeWahtta,aWYv F&"+  tilskilduaWhgtsaWskiljahanafrannarristarfsemi.0Yvfelstm.a.aWtilgreina,aWsvo '", miklu&   leytisemunnter,hagnaWeWatapafaflagWristarfsemisamtskattalegumhrifumog - hrifhennarflokkayfirlitsumsj;Wstreymi.'-  @!&  45.gr. a   52.gr.lagannaorWastsvo: Y,   0skUrslustj;rnarmeWrsreikningiskalupplUsaum: $ ! ! '(դ88%"i(m"  i(m2դ  1  .3  Ԉ0    aWalstarfsemiflagsins,i(m݌ Ќ  "i(m"  i(m2դ  2  .3  Ԉ0    atriWisemmikilvgeruviWmatf'~jrhagslegristWuflagsinsogafkomuYessreikn   ingsrinuogekkikomaframefnahagsreikningieWarekstrarreikningieWaskUringum  X meWYeim,i(m݌P #  Ќ  "i(m"  i(m2դ  3  .3  Ԉ0    mgulega;vissuviWmateWa;venjulegaraWstWursemkunnaaW_hafa_ԀhrifYaWog,    eftirYvsemviW,tilgreinafjrhWir,i(m݌   Ќ  "i(m"  i(mz2դ  4  .3  Ԉ0    Yr;uninastarfsemiflagsinsogfjrhagslegristWuYess,ogi(mz݌  Ќ  "i(m"  i(m2դ  5  .3  Ԉ0    markverWaatburWisemhafagersteftiraWreikningsrinulauk.i(m݌|O  Ќ    0skUrslunniskalgeragreinfyrirtillgustj;rnarumrWstfunhagnaWareWajfnuntaps G  sWastareikningsri.     0hlutaflgumogeinkahlutaflgumskalupplUsaumfjldahluthafaupphafioglok   reikningsrs.XskalupplUstumhundraWshlutahlutafjrYeirrahluthafasemeigaa.m.k.10% {  hlutafjrflagsinslokrsins.EfatkvWagildihlutaermismunandimiWaWviWfjrhWYeirra sF skalgerWgreinfyriratkvWahlutdeildYeirrahluthafasemrWayfira.m.k.10%allraatkvWa > flaginu.ViWtreikningYennantelstsamstWaeinnaWili.     0samvinnuflgum,sameignarflgumogsamlagsflgumskalupplUsaumfjldaflags  aWilaupphafioglokreikningsrsogfjldaeigendaaWB-hlutastofnsj;Wsefstofnsj;Wur r samvinnuflagaerYannigtvskiptur.EfatkvWagildiflagsaWilaermismunandiskalYaW j= skUrt. 5   0skUrslustj;rnarmeWrsreikningim;WurflagsskalveitaupplUsingarumsamstWuna  heild.  @!46.gr. a4   eftir52.gr.lagannakemurnUgrein,52.gr.A,svohlj;Wandi: ,   0skUrslustj;rnaflagaskv.1.og2.tlul.1.mgr.1.gr.skalgeragreinfyrirmegin  markmiWumogstefnuviWhttustUringu,endagetibreytingarvirWifjrmlagerningahaft  veruleghrifreksturogfjrhagsstWu.UpplUsaskalsrstaklegameWhvaWahttimat `  einstkumliWumreikningsskilum,svosemafleiWusamningum,byggistslkrimarkmiWs X+! setninguhttustUringuogYeimhttuYttumsemmligetaskiptviWmateignumog #" skuldum,fjrhagsstWuogrekstrarafkomu.GeraskalgreinfyrirmarkaWshttu,Y.e.vaxta-, # gjaldeyris-oghlutabrfahttu,semogtlnahttuoglausafjrhtturekstriflagsins.  $ EnnfremurskalskUrslustj;rnarfjallaWum,eftirYvsemviW: !W% ! ! )(88'"i(m"  i(m2  1  .3  Ԉ0    vntanlegaYr;unflagsins,aWmeWtldumsrstkumforsendumog;vissuYttumsem O""& stj;rninhefurlagttilgrundvallarskUrslunni;i(m<݌#' Ќ  "i(m"  i(m2  2  .3  Ԉ0    srstakahttuumframvenjulegahttustarfsgreinflagsins,Y.m.t.viWskiptalegog #( fjrmlaleghttasemkannaWhafahrifflagiW,i(m݌$ ) Ќ  "i(m"  i(m!2  3  .3  Ԉ0    hrifytraumhverfisflagiWogrWstafanirsemhindra,dragareWabtatj;nsemYaW {%N!* verWurfyrir,i(m!N݌F&"+   "i(m"  i(m2  4  .3  Ԉ0    ranns;kna-ogYr;unarstarfsemiflaginueWafyrirYaW,i(m݌'", Ќ  "i(m"  i(m2  5  .3  Ԉ0    &   mikilvgarvsbendingarum;fjrhagsleganrangur,Y.m.t.upplUsingarumumhverfis- - ogstarfsmannamlogYekkingarforWaflagsinsefhannskiptirverulegumlifyrirtekju  flunframtWinni;i(m݌ Ќ  "i(m"  i(m2  6  .3  Ԉ0    tibflagsinserlendisefeinhvereru.i(m݌a Ќ    0'-UskUrslustj;rnaflagaskv.1.tlul.1.mgr.1.gr.skalennfremurgeragreinfyrirsaman Y, burWiraunverulegriafkomuflagsinsogrekstrartlunYesshafihnveriWbirtopinber $ lega,samtskUringumhelstufrvikum.  @!47.gr.  X   EftirfarandibreytingarverWa53.gr.laganna: P #  ! ! +(88)"i(m"  i(m( 2  a  .3  Ԉ0    0staWorWanna?tilopinberrarskrningarverWbrfaYingiEES-rki 1.mgr.kemur:    skrWskipulegumverWbrfamarkaWirkiinnanEvr;pskaefnahagssvWisins.i(m( U ݌   Ќ  "i(m"  i(m 2  b  .3  Ԉ0    0staWorWanna?1.mgr.1.gr. 2.mgr.kemur:1.gr.;ogstaWorWanna?5.tlul.2.mgr.   1.gr. smumlsgreinkemur:5.tlul._____2._Ԁgr.i(m  ݌|O  Ќ  @!48.gr.     0staWfjrhWanna?200.000.000kr. og?400.000.000kr. 1.og2.tlul.1.mgr.53.gr.   Alagannakemur:230.000.000kr.;og:460.000.000kr. {  @!49.gr. >   Fyrirsgn54.gr.lagannaorWastsvo:ReikningsrsamstWu.   @!50.gr. r   3.mlsl.3.mgr.55.gr.AlagannaorWastsvo:ViWskiptavildskalafskrifuWmeWkerfis j= bundnumhttitluWumnUtingartmahennar,Y;aWhmarki20rum,eWametinrlega 5 samrmiviWsettarreikningsskilareglur,hafihnekkikveWinnlftma,sbr.21.gr.C.  @!51.gr. i   0staWtilvsunarinnar?52.gr. 2.mgr.56.gr.Clagannakemur:52.gr.og52.gr.A. a4 @!52.gr.    eftir56.gr.ElagannakemurkemurnUrkafli,VI.kafliA, AlYj;Wlegirreikningsskila  staWlar, meWttanUjumgreinum,svohlj;Wandi: `    a.(56.gr.F.) #"   kvWireglugerWarEvr;puYingsinsogrWsins(EB)nr.1606/2002fr19.jl2002,um # beitingualYj;WlegrareikningsskilastaWla,skuluhafalagagildihrlandisamrmiviWb;k  $ unIumaltkaaWlgunviWsamninginnumEvr;pskaefnahagssvWiW,sbr.lgnr.2/1993, !W% umEvr;pskaefnahagssvWiW,meWsWaribreytingum,Yarsemb;kuninerlgfest. O""&   ReglugerW(EB)nr.1606/2002,umbeitingualYj;WlegrareikningsskilastaWla,erprentuW #' semfylgiskjalmeWlgumYessum. #(   b.(56.gr.G.) {%N!* @XXGildissviWkaflans. F&"+   kvWiYessakaflagildaumflgsemfallaundirlgYessieinsognnargreinir56. '", gr.Hog56.gr.J. '#- Ї  c.(56.gr.H.) -   SkyldatilaWbeitaalYj;WlegumreikningsskilastWlum  viWgerWsamstWureikningsogrsreiknings.  ;  Flagskv.1.tlul.1.mgr.1.gr.skalskv.4.gr.reglugerWar(EB)nr.1606/2002beitaal a Yj;WlegumreikningsskilastWlumviWsamningusamstWureikningssns. Y,   Flagiskv.1.mgr.,semberaWbeitaalYj;WlegumreikningsskilastWlumviWsamningu $ samstWureikningsskv.4.gr.reglugerWar(EB)nr.1606/2002,erskyltaWbeitaYeimeinnig  viW& a samningursreikningssns.Samagildirumrsreikningad;tturflagasemeruinnifalin   samstWureikningsskilunum,svoogumflgskv.1.mlsl.4._tlul._Ԁ1.mgr.1.gr.semeru  X meirihlutaeiguflagasamstWunni.'a  P #    Flagskv.1.tlul.1.mgr.1.gr.,semekkierskyltaWsemjasamstWureikning,skalbeita    alYj;WlegumreikningsskilastWlumviWsamningursreikningssns.      d.(56.gr.I.) |O    Flag,semskylteraWbeitaalYj;WlegumreikningsskilastWlumskv.56.gr.Hoguppfyllir G  ekkilengurskrninguskipulgWumverWbrfamarkaWirkiinnanEvr;pskaefnahags   svWisins,skalbeitastWlunumviWsamningursreikningsfyrirYaWsamarogYaWnsta   eftir.XettakvWiY;ekkiviWumd;tturflgsemeruekkilengurhlutiafsamstWunni. {    e.(56.gr.J.) > @  HeimildtilaWbeitaalYj;WlegumreikningsskilastWlum.     Flagiskv.2.tlul.1.mgr.og2.mlsl.4.tlul.1.mgr.1.gr.erheimiltaWbeitaalYj;W  legumreikningsskilastWlumviWsamningursreikningssnsogsamstWureiknings. r   Flagiskv.1.mgr.,semkUsaWbeitaalYj;WlegumreikningsskilastWlumviWsamningu j= rsreiknings,erskyltaWbeitaYeimeinnigviWsamningusamstWureikningssemYverskylt 5 aWsemja.Flagiskv.1.mgr.,semkUsaWbeitaalYj;WlegumreikningsskilastWlumviWsamn  ingusamstWureiknings,ereinnigskyltaWbeitaYeimviWsamningursreikningssns.Sama  gildirumrsreikningad;tturflagasemeruinnifalinsamstWureikningsskilumsvoogum i rsreikningaflagaskv.1.mlsl.4.tlul.1.mgr.1.gr.semerumeirihlutaeiguflagaskv. a4 2.tlul.1.mgr.1.gr. ,   FlagsamkvmtYessarigreinskaltilkynnarsreikningaskrfyrirupphafviWkomandi  reikningsrskvrWunsnaumaWbeitaalYj;WlegumreikningsskilastWumsamkvmtYess  umkafla.FlagskalbeitaalYj;WlegumreikningsskilastWlumfimmrsamfleytthiW `  minnsta. X+!   rsreikningaskrskalbirtareglulegameWrafrnumogaWgengilegumhttilistayfirflg #" semskylderutilaWbeitaalYj;WlegumreikningsskilastWlumeWanUtasrheimildsamkvmt # Yessarigrein.  $   f.(56.gr.K.) O""& @v v UmbeitingualYj;WlegrareikningsskilastaWla. #'   Flag,semskylteraWbeitaalYj;WlegumreikningsskilastWlumeWanUtirsrheimild56. #( gr.J,skalfylgjaYeimaWlluleyti.XarsemalYj;WlegirreikningsskilastaWlar,semfram $ ) kvmdastj;rnESBhefursamYykktskv.3.gr.reglugerWar(EB)nr.1606/2002,ogkvWi {%N!* annarrakaflalagaYessaramlafyrirumsamaatriWigangaalYj;WlegirreikningsskilastaWlar F&"+  framar. '", `f `  `    & ,  AWYvleytisemekkierkveWiWumtiltekiWatriWialYj;WlegumreikningsskilastWlum, - semframkvmdastj;rnESBhefursamYykktskv.3.gr.reglugerWar(EB)nr.1606/2002,  gildannurkvWilagaYessara.  ',-+  g.(56.gr.L.) Y, @X X EftirlitmeWbeitingualYj;WlegrareikningsskilastaWla. $   rsreikningaskrskalhafaeftirlitmeWllumflgumsemskylteraWbeitaalYj;Wlegum  reikningsskilastWlumeWanUtasrheimildtilbeitingarYeirra,sbr.56.gr.J.EftirlitiWnr   jafnframttilrshlutareikningasemflgsemjaogbirtaalmenningi.  X   rsreikningaskrgeturkrafistallraYeirraupplUsingaoggagnasemnauWsynlegerutilaW P #  framkvmaeftirlitiW,Y.m.t.vinnuskjlsemvarWareikningsskilfrstj;rn,framkvmdastj;ra    ogendurskoWandaflagsins.      rsreikningaskrerheimiltaWkallaaWilameWsrfrWiYekkingutilaWstoWarviWeftirlit.   JafnframterrsreikningaskreinstkumtilvikumheimiltaWfelasrfr;WumaWilumYaW |O  eftirlitsemrsreikningaskrerfaliWsamkvmtlgumYessum. G    rsreikningaskrskalbirtameWrafrnumogaWgengilegumhttiniWurstWurhverseftir   litssemframkvmthefurveriWsamkvmtYessarigrein.     h.(56.gr.M.) sF   UmsUslu-ogeftirlitsgjald. > 72  GjaldskyldiraWilarsamkvmtlgumYessumskulugreiWarlegtumsUslu-ogeftirlits   gjald.SkalgjaldiWvera100.000kr.hvertm;Wurflagog50.000kr.hvertd;tturflag  innansamstWu. r   rsreikningaskrsruminnheimtugjaldsinsogrennatekjurafgjaldinurkissj;W. j=   GjalddagiumsUslu-ogeftirlitsgjaldser1.febrarogeindagi15.febrar.Sgjaldgreitt 5 eftireindagahverrargreiWslureiknastdrttarvextirgreiWslunafrgjalddagasamrmiviW  lgumvextiogverWtryggingu.  @ 53.gr. a4   EftirfarandibreytingarverWa2.mgr.57.gr.laganna: , ! ! -(88+"i(m"  i(m62  a  .3  Ԉ0    0staWorWanna?viWkomandiflagaskrr 1.mlsl.kemur:rsreikningaskrr.i(m66݌ Ќ  "i(m"  i(m72  b  .3  Ԉ0    0staWorWsins?flagaskrin 2.mlsl.kemur:rsreikningaskrin.i(m77݌ Ќ  & , @!54.gr. X+!   0staWtilvsunarinnar?11.gr.laganr.67/1976 2.mgr.58.gr.lagannakemur:9.gr.laga #" nr.18/1997. # ',X8& a @!55.gr. !W%   1.og2.mgr.59.gr.lagannaorWastsvo: O""&   0flgum,semfaraframrtvennumafeftirfarandistrWarmrkumtvrrW,skal'a!9kj;sa #' a.m.k.einnendurskoWandaeWaendurskoWunarflag: #( ! ! /(88-"i(m"  i(m<2  1  .3  Ԉ0    eignirnema120.000.000kr.;i(m<5<݌$ ) Ќ  "i(m"  i(m=2  2  .3  Ԉ0    rekstrartekjurnema240.000.000kr.;i(m=-=݌{%N!* Ќ  "i(m"  i(m>2  3  .3  Ԉ0    fjldirsverkareikningsrier50.i(m>->݌F&"+ Ќ  Xegarlj;sterviWstofnunflagseWaupphafrekstraraWeinhverjumframangreindummrkum '", verWiYegarnWskalreglaYessararmlsgreinargildafrYeimtma. '#-   Flg,semhafahlutabrfeWaskuldabrfskrWskipulegumverWbrfamarkaWirkiinn (z$. anEvr;pskaefnahagssvWisins,skulukj;saa.m.k.einnendurskoWanda. r)E%/ ^/] ^  ^  & # @!56.gr. -   EftirfarandibreytingarverWa61.gr.laganna:  ! ! 1(Ť88/"i(m"  i(mIB2Ť  a  .3  Ԉ0    0staWorWsins?flagaskr 4.mlsl.1.mgr.kemur:rsreikningaskr.i(mIBvB݌ Ќ  "i(m"  i(m|C2Ť  b  .3  Ԉ0    5.mlsl1.mgr.orWastsvo:0flgum,semeruskrWskipulegumverWbrfamarkaWi a rkiinnanEvr;pskaefnahagssvWisins,skalYegarstaWsendatilkynninguumstarfs Y, lokendurskoWandatilviWkomandiverWbrfamarkaWar.i(m|CC݌$ Ќ  "i(m"  i(mE2Ť  c  .3  Ԉ0    0staWorWanna?opinberuverWbrfaYingi 3.mgr.kemur:skipulegumverWbrfamarkaWi  rkiinnanEvr;pskaefnahagssvWisins.i(mEE݌  Ќ  '#-A@!57.gr. P #    0staWorWsins?flagaskr 1.og2.mgr.62.gr.lagannakemur:rsreikningaskr.    @!58.gr.     4.mgr.63.gr.lagannaorWastsvo: |O    EfkosinnerskoWunarmaWurrh;piflagsaWila,samrmiviWsamYykktirflagsins,skal G  sverkaskiptingrkjamilliYeirraaWendurskoWandieWaskoWunarmaWur,sbr.57.gr.,annast   endurskoWunreikningaflagsinssamrmiviW1.mgr.enskoWunarmennkjrnirrh;pi   flagsaWilaskulufylgjastmeWYvaWfariWhafiveriWeftirkvrWunumflagsfundaogstj;rn {  arumflun,rWstfunogvxtunfjrmunaognnuratriWirekstrinumreikningsrinu. sF @!59.gr.     0staWorWanna?g;Wareikningsskilavenju 2.mgr.65.gr.lagannakemur:settarreikn  ingsskilareglur. r @!60.gr. 5   eftir66.gr.lagannakemurnUgrein,66.gr.A,svohlj;Wandi:    EndurskoWendurogskoWunarmennskulugeraskUrsluumendurskoWunarvinnusem_a.m.k._  inniheldur: i ! ! w(%881"i(m"  i(mM2%  1  .3  Ԉ0    inngangYarsemframkemurhvaWarsreikningerveriWaWendurskoWaoghvaWareikn a4 ingsskilareglumhefurveriWbeittviWsamningursreiknings,i(mMM݌, Ќ  "i(m"  i(mRO2%  2  .3  Ԉ0    lUsinguumfangiendurskoWunarYarsemframkomaa.m.k.YrendurskoWunarreglur  semnotaWarvoru,i(mROO݌ Ќ  "i(m"  i(mP2%  3  .3  Ԉ0    ritunYarsemskUrtkemurframlitendurskoWendaeWaskoWunarmannaumhvortrs `  reikningurinngefurglggamyndsamkvmtviWeigandireikningsskilareglumog,eftir X+! YvsemviW,hvortrsreikningurinnuppfyllirlgboWnarkrfur;rituninskalveran #" fyrirvara,meWfyrirvara,neikvWeWaefYeirgetaekkigefiWlitskalgerWgreinfyrir # Yv,i(mPP݌ $ Ќ  "i(m"  i(mpS2%  4  .3  Ԉ0    tilvsuntilmlasemendurskoWendureWaskoWunarmennvekjasrstakaathyglinYess !W% aWgefaritunmeWfyrirvara,i(mpSS݌O""& Ќ  "i(m"  i(mT2%  5  .3  Ԉ0    litumYaWhvortskUrslastj;rnarhefuraWgeymaYrupplUsingarsemYarberaWveita #' samrmiviWrsreikninginnogskuluendurskoWendurogskoWunarmennvekjaathygli #( Yvritunsinniefsvoerekki.i(mTU݌$ ) Ќ    EndurskoWendureWaskoWunarmennskuluskrifaundirogdagsetjaskUrsluna. {%N!* @!& , 61.gr. '",   0staWorWanna?opinberuverWbrfaYingi 1.mgr.67.gr.lagannakemur:skipulegum '#- verWbrfamarkaWirkiinnanEvr;pskaefnahagssvWisins. (z$. 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