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EftirfarandibreytingarverWa126.gr.laganna: "  6(80_ikmo"i(m"  i(m2  a  .3  Ԉ0    eftirorWunum?skv.1.mgr. 1._mlsl_.2.mgr.kemur:sbr.Y;3.mgr.i(m݌W# Ќ  "i(m"  i(m82  b  .3  Ԉ0    eftir2.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:i(m8e݌J "$ Ќ  0  0  XrttfyrirkvWi2.mgr.er_rsreikningaskr_ԀheimiltaWleggjasektirYauflgsem !% fallaundir3._tlul_.eWa1._mlsl_.4._tlul_.1.gr.ogvanrkjaaWstandaskil_rsreikningi_ !& eWa_samstWureikningi_Ԁtil_opinberrar_Ԁbirtingar.ViWmatYvhvortflgfallaundir3. "' _tlul_.eWa1._mlsl_.4._tlul_.1.gr.er_rsreikningaskr_ԀheimiltaWnUtasrupplUsingarfr v#N( rkisskattstj;raskv.2.mgr.117.gr.Xer_rsreikningaskr_ԀheimiltaWleggjasektir A$ ) flgsemfallaundir1.gr.lagannaogvanrkjaaWleggjaframfullngjandiupplUsingar  % * eWaskUringarmeW_rsreikningi_ԀeWa_samstWureikningi_ԀsemlagWurhefurveriWframtil %!+ _opinberrar_Ԁbirtingar.Heimild_rsreikningaskrr_ԀtilaWleggjasektirsamkvmtYessari &z", mlsgreiner;hWYvhvortbrotiWmegirekjatil_saknms_ԀverknaWar_fyrirsvarsmanns_ m'E#- eWastarfsmanns_lgaWilans_._SektarfjrhWin_ԀnemuralltaW500.000kr.ogrennurrkis 8($. _sj;W.SektineraWfararhf.SektarkvrWunrsreikningaskrrerkranlegtilyfirskatta ( nefndar,sbr.lgnr.30/1992. 0  0  FjrmlarWherraskalsetjareglugerWumnnariframkvmdsektarheimildrsreikn  ingaskrr.a @;;!4.gr.    LgYessiWlastYegargildiogskulugildafyrirhvertYaWreikningsrsemhefst1.janar  2006eWasWar.   @ #dggAthugasemdirviWlagafrumvarpYetta.#ggd@Ԉ K #    Samkvmtlgumnr.3/2006,umrsreikninga,berYeimflgumsemfallaundirgildis    sviWlagannaaWsemjaogsendarsreikningaskrrsreikningsinntilopinberrarbirtingarinn    annnartilgreindratmamarkaenhlutverkrsreikningaskrrerm.a.aWtakam;ti,geyma   ogbirtarsreikningaskilaskyldraflaga.FramangreindarreglurerusamrmiviWskuld wO  bindingarokkaraWEvr;purtti,sbr.tilskipunrWsins68/151/EBE,sbr.einnigtilskipunrWs B  ins78/660/EBE.      XrttfyrirskUralagaskylduumskilrsreikningiervalltnokkurfjldiflagasem   hvorkisemurnskilarrsreikningumtilrsreikningaskrrensamkvmtngildandilgum {  umrsreikningatelsttilmeirihttarbrotashttsemistj;rnarmannaeWaframkvmdastj;ra nF flagasemskilaskylderusamkvmtlgunumaWltaundirhfuWleggjastaWsemjarsreikn 9 ingeWasamstWureikning.MeWfrumvarpiYessuerulagWartilbreytingarsemmiWaaWYv  aWaukaskilflagarsreikningumtilrsreikningaskrr.    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Einnigeruundantekningartilfellumflgsemkj;saaWleggjaekkiframrsreikningYrtt  fyriraWhannhafiveriWsaminn.EfrsreikningurhefurekkiveriWsaminnogsendurrs `  reikningaskrerrrWiskattranns;knarstj;raaWsendamliWtilrkislgreglustj;ra,efslk S+! vanrkslatelstverameirihttarbrotsamkvmtlgunum,enefvanskilrsreikningitil " rsreikningaskrrerutilkominvegnaannarrastWnamvsamlinutilyfirskattanefndar # tilsektarmeWferWar.XessirrWieruseinfarinoghafahingaWtilekkihafttiltluWhrif.  $   MeWfrumvarpinuerlagWartiltvrbreytingar.SfyrrisnUraWYvaWgeragreinarmun !W% eftirstrWflagsinsalvruYessaWsemjaekkieWaskilaekkirsreikningi.Samkvmtfrum J""& varpinuteljastslkbrotstj;rnarmannaogframkvmdastj;rastrriflaga,semfallaundir #' 1.tlul.,2.tlul.og2.mlsl.4.tlul.1.gr.laganna,framtilmeirihttarbrotaenlagtertil #( aWsamskonarbrotstj;rnarmannaogframkvmdastj;raminniflaga,semfallaundir3. $ ) tlul.eWa1.mlsl.4.tlul.1.gr.,teljistekkitilmeirihttarbrotaenvarWienguaWsWur v%N!* viWurlgum.MeWYessariaWgreiningumunuumrddbrotstj;rnarmannaogframkvmda A&"+  stj;raminniflagavarWasektumsemheimilteraWleggjaflgin.LeiddarerulkuraW_Yv  '", aWYessar&   breytingargeriYaWaWverkumaWranns;knmlaog_lagning_ԀviWurlagaverWi ( _skilvirkari_.'(/    SWaribreytinginsemfelstfrumvarpinueraW_rsreikningaskr_ԀverWiveittheimildtilaW  leggjasektirflgsemfallaundir3._tlul_.eWa1._mlsl_.4._tlul_.1.gr.semvanrkjaaW a standaskil_rsreikningi_ԀeWa_samstWureikningi_Ԁtil_opinberrar_Ԁbirtingar.GerterrWfyrirYv T, aW_rsreikningaskr_ԀhafiheimildtilYessaWnUtasrupplUsingarumflginsamkvmt2.  mgr.117.gr.laganr.90/2003.stWanfyrirYessueraWgera_rsreikningaskr_ԀkleiftaWmeta  hvorteinhverreksturerviWkomandiflgum,semogkvarWahvortflginteljasttilstrri   eWaminniflagaskilningi_rsreikningalaga_.EinserlagttilaW_rsreikningaskr_Ԁgetilagt  X sektirllflgsemekkiskilafullngjandiupplUsingumeWaskUringummeW_rsreikningi_ K #  eWa_samstWureikningi_.GerterrWfyrirYvaWYessiheimild_rsreikningaskrr_Ԁs;hWYv    hvortbrotiWmegirekjatil_saknms_ԀverknaWar_fyrirsvarsmanns_ԀeWastarfsmanns_lgaWilans_,    _Y.e._ԀhlutlgbyrgW.   @ AthugasemdirviWeinstakargreinarfrumvarpsins. B  @ Um1.gr.      01.mgr.,semkemurstaW1._tlul_.1.mgr.121.gr.laganna,kemurframaWshttsemi   stj;rnarmannaeWaframkvmdastj;raflagasemfallaundir1._tlul_.,2._tlul_.eWa2._mlsl_. {  4._tlul_.1.gr.lagannaaWltaundirhfuWleggjastaWsemja_rsreikning_ԀeWa_samstWureikn nF ing_ԀteljisttWmeirihttarbrotgegnlgunum,einsogerngildandi1._tlul_.greinarinnar 9 hvaWYessiflgvarWar.SamagildirvarWandiYessiflgefYauskilaekki_rsreikningi_Ԁtil  _opinberrar_Ԁbirtingarskv.109.gr.XauflgsemhrumrWireru_hlutaflg_ԀsemhafaverW  brfsnskrWskipulegum_verWbrfamarkaWi_ԀrkiinnanEvr;pska_efnahagssvWisins_,svo r og_d;tturflg_Ԁsemeruinnifalin_samstWureikningsskilum_ԀYeirra.EinnigeruumaWrWa e= _hlutaflg_,_einkahlutaflg_,_samlagshlutaflg_,samvinnuflgog_samvinnusambnd_Ԁog 0 gagnkvm_vtrygginga_-og_byrgWarflg_Ԁefflginfaraframrtvennumafeftirfarandi  _strWarmrkum_ԀtvrrW:a.eignirnema230.000.000_kr_.,b._rekstrartekjur_Ԁnema  460.000.000_kr_.,c.fjldi_rsverka_Ԁ_reikningsri_Ԁer50.EnnfremurerumaWrWa_sameignar i flg_ԀognnurflgmeW_;takmarkaWri_ԀbyrgW_flagsaWila_,svoog_samlagsflg_,endaskrW \4 _firmaskr_,efflginfaraframrframangreindum_strWarmrkum_. '   02.mgr.eraWeinsbreytingframsetningu2._tlul_.1.mgr.121.gr.lagannavegnaframan  greindrabreytinga1.mgr.Shttsemistj;rnarmannaeWaframkvmdastj;raflagasem  fallaundir1.gr.lagannasemfelstYvaW_rangfra_Ԁ_rsreikning_,_samstWureikning_ԀeWaein `  stakahlutaYeirra,byggjaekkisamninguYeirraniWurstWu_b;khalds_ԀeWaltarangareWa S+! villandiskUringarfylgjatelstverameirihttarbrotgegnlgunum,endavarWibrotiWekkiviW " 158.gr.almennrahegningarlaga. #   3.mgr.ern2.mgr.121.gr.laganna.  $ @ Um2.gr. J""&   HrerlagttilaWbtanUrrimlsgreinviW122.gr.lagannasemfelurYaWsraWef #' stj;rnarmenneWaframkvmdastj;rarflagasemfallaundir3._tlul_.eWa1._mlsl_.4._tlul_. #( 1.gr.ltaundirhfuWleggjastaWsemja_rsreikning_ԀeWa_samstWureikning_,teljistshttsemi $ ) verabrotgegnlgumYessumenernmeirihttarbrotskv.1._tlul_.121.gr.sembreytter v%N!* meW1.mgr.1.gr.frumvarpsinsbrotsembeitamfsektumviW.kvWiWtekurmeWal A&"+  annarstilhlutaflaga,_einkahlutaflaga_Ԁogsamvinnuflagasemeruundir_stWamrkum_Ԁ2.  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T,   0bliWerlagttilaWlgfestverWiYaWnUmliaW_rsreikningaskr_ԀverWiveittheimildtil  YessaWleggjasektirflgsemfallaundir3._tlul_.eWa1._mlsl_.4._tlul_.1.gr.laganna  vegnavanskilaYeirra_rsreikningi_Ԁtil_rsreikningaskrr_.Skiptirekkimlihvortreikningur   innhefurveriWsaminneWaekki.XettakvWinreinnigtilframlagWrarsreikningaog_sam  X stWureikninga_ԀallraflagahafiYeirekkiaWgeymaYrupplUsingarogskUringarerlgYessi K #  kveWaum,_m.a._ԀmeWYvaWlagWirhafiveriWframsamandregnir_rsreikningar_Ԁog_samstWu    reikningar_.Heimild_rsreikningaskrr_ԀtilaWleggjasektnrYvtilbrotasemvarWaviW1.    _tlul_.122.gr.laganna,samanberfyrirmliX.kafla.LagtertilaW_rsreikningaskr_Ԁgeti   YessuskynileitaWupplUsingahjrkisskattstj;ravarWandi_strWarmrk_Ԁflaga.sbr.2.mgr. wO  117.gr.laganna,semheimilar_rsreikningaskr_ԀaWsannreynaaWflagiWuppfyllikrfurum B  _strWarmrk_ԀtilaWmegaleggjafram_samandregna_Ԁrsreikninga.UmeraWrWa_sektar    greiWslu_ԀalltaWfjrhW500.000kr.ogerssekt_aWfararhf_.kvrWun_rsreikningaskrr_Ԁum   aWleggjasektog/eWafjrhWhennarmgjaldandikratil_yfirskattanefndar_. {    _Sektarheimild_ԀYessierekkibundinviWsk_fyrirsvarsmanna_ԀogekkiergertskilyrWiaW nF _fyrirsvarsmanni_ԀsjafnframtgerWrefsingvegnabrotsins.Sgrunuruppiummeirihttarbrot 9 gegnlgunumerekkigertrWfyrirYvaW_rsreikningaskr_Ԁbeiti_sektarheimild_Ԁsinni,heldur  vsiYeimmlumtilskattranns;knarstj;rarkisins.  @ Um4.gr. e=   LagtertilaWlgintakitilrsreikningasemsamdirerufyrir_rekstrarr_Ԁsemhefstrinu 0 2006.GildirheimildinYvvegnavanskilarsreikningarinu2007vegna_rekstrarrs_Ԁ2006  ogsWar.   _Fylgiskjal_. ' lAU?) dE?# A^l   FjrmlarWuneyti, `  _fjrlagaskrifstofa_: S+! @ Umsgnumfrumvarptillagaumbreytingulgumnr.3/2006,umrsreikninga.  #   MeWfrumvarpinuerulagWartiltvrbreytingar.Fyrribreytinginerskilgreininghversu  $ alvarlegtYaWereftirstrWfyrirtkjaaWsemjaekkieWaskilaekki_rsreikningi_.0annanstaW !W% erlgWframbreytingerveitir_rsreikningaskr_ԀheimildtilaWleggjasektirfyrirtkisem J""& vanrkjaskil_rsreikningi_ԀeWa_samstWureikningi_Ԁtil_opinberrar_Ԁbirtingar.SektirgetanumiW #' alltaW500Ys.kr. #(   VerWifrumvarpiW;breyttaWlgumverWurekkisWaWYaWhafiaukinnkostnaWfrmeW $ ) srfyrirrkissj;W.