WPCf yp51{,V)ZΥ2{&OLc n{P$ErV#ſ&QJmA$HϪUϝ+u⿣+ 7 i 7u 7 7 1 72$ 1V 72 1 72 1 72O 1 72 1: 72 1 72z 0 0j= DC 1 72q 1 72* 1\ 72 1 72 0 0T 1e 1 1s 1 0 0! 0 0 0D 1 1} 1 1 72 1D 72 1 72 0 0 0 0 0t 0_ 0J 02 0 0 0 0 0 0r 0K 0$ 0 0 0  0  0m  0H  0#  0  0 0 0&} 0 0= 0# 0 0 0<7U.sfafafafafafaf%a';;;;fPaR&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\loki.althingi.is\Austurstr 8-10 3h lp41yy0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptUV{:ό|)rirs?g: 3|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*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.  a.'ISUS.,,,..XXXX? 9XX-?vbX-#ggdd  ISIS,.   _ 2d * 9#9 *D#d22 (EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - e.)ISUS.,,,..XXXX? 9XX-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N3.$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 9XX-?vbX-#ggdd  8IdXXd8ISIS,.      <+ :Outline011_923  ..(N3.$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 9XX-?vbX-#ggdd  8IdXXd8ISIS,.      UUUU)!dxdx(N3.$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 9XX-?vbX-#ggdd  8IdXXd8ISIS,.      ( $ Figure  1  (Z3ha$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 9XX-?vbX-#ggdd  8IdXXd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2?$ !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? 9XX-?vbX-#ggdd  8IdXXd8ISIS,.          0  79Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.2J+J 0_level2  X 2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2J+J 0_level3   2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2G+J 0_level4   /%& & & ~ .6> /23  ..  2(v v& ~ .6> 2  2G+J 0_level5   /%R R R ~ .6> /23  ..  2(v v& ~ .6> 2  2D+J 0_level6   ,"~ ~ ~ .6> ,23  ..  2(v v& ~ .6> 2  2D+J 0_level7  4 ," .6> ,23  ..  2(v v& ~ .6> 2  2A+J 0_level8  ` ) .6> )23  ..  2(v v& ~ .6> 2  2A+J 0_level9   ) .6> )23  ..  2(v v& ~ .6> 2  2MJ 0_levsl1  , 5+ & ~ .6> 523  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl2  X 2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl3   2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl4   /%& & & ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl5   /%R R R ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl6   ,"~ ~ ~ .6> ,23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl7  4 ," .6> ,23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl8  ` ) .6> )23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl9   ) .6> )23  Ԁ  2(v v& ~ .6> 2  2MJ 0_levnl1  , 5+ & ~ .6> 523   2(v v& ~ .6> 2  2JJ 0_levnl2  X 2( & ~ .6> 223   2(v v& ~ .6> 2  2JJ 0_levnl3   2( & ~ .6> 223   2(v v& ~ .6> 2  2GJ 0_levnl4   /%& & & ~ .6> /23   2(v v& ~ .6> 2  2GJ 0_levnl5   /%R R R ~ .6> /23   2(v v& ~ .6> 2  2DJ 0_levnl6   ,"~ ~ ~ .6> ,23   2(v v& ~ .6> 2  2DJ 0_levnl7  4 ," .6> ,23   2(v v& ~ .6> 2  2AJ 0_levnl8  ` ) .6> )23   2(v v& ~ .6> 2  2AJ 0_levnl9   ) .6> )23   2(v v& ~ .6> 2  <zp :Body Text I2 d X  US XXX  /%v v ~ .6> /2(v v& ~ .6> 2 IS   X 622 4Body Text US XXX   IS   <>> :Body Text I1   US XXX   IS    <c :Body Text In   US XXX /%v vK7  > /PFvv& ~ .6> P IS   : 8Body Text 3 US XXXC4\  `Tms RmnC5+v vv& ~ .6> 5J@vv& ~ .6> J IS S\  `&Times New RomanS<%%:Comment Refe US  IS < :Comment Text\  `Tms RmnTABLE ATABLE BxTABLE C MTABLE D@TABLE EгTABLE FTABLE H   hTABLE G !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? 9XX-?vbX-#ggdd  8Idd8ISIS,.      _ _ikmo(JT03q57C@ Xskj.155"118.ml.       9Frumvarptillaga/#9 y#  XX9umrWstafanirrkisfjrmlum.#9XX #99    ? e =(LagtfyrirAlYingi137.lggjafarYingi2009.) ?    w O   ?U?' b dE" ? w O      I.KAFLI    Breytinglgumnr.113/1990,umtryggingagjald,meWsWaribreytingum. {   1.gr. nF    0staWhlutfallstlunnar?0,65% 1.mgr.2.gr.lagannakemur:2,21%. 9    II.KAFLI   Breytinglgumnr.88/2003,umbyrgWasj;Wlauna,meWsWaribreytingum. r  2.gr. e=   1.mgr.8.gr.lagannafellurbrott. 0   3.gr.     0staWhlutfallstlunnar?0,1% 2.mgr.23.gr.lagannakemur:0,2%. i   III.KAFLI '  Breytinglgumnr.50/1988,umvirWisaukaskatt.   4.gr.     EftirfarandibreytingarverWaviWaukaIviWlgin: `  (g00_ikmo"i(m"  i(m" 2g  a  .3  Ԉ0    EliWurviWaukansverWursvohlj;Wandi:Vrur16.tilogmeW21.kafla,Y;ekkivrur S+ eftirfaranditollskrrnmerum:i(m" O ݌  Ќ  *5U6ddd Xdd Xdd X??," ," ," ," +  &! &17011100 '" '18063109 '# '20092910 '$ '20096124 5+%  517011200 '& '18063201 '' '20092921 '( '20096125 5+)  517019101 'W* '18063202 'W+ '20092922 'W, '20096126 5+W-  517019102 'J ". '18063203 'J "/ '20092923 'J "0 '20096129 5+J "1  517019103 '!2 '18063209 '!3 '20092924 '!4 '20096190 5+!5  517019104 '!6 '18069023 '!7 '20092925 '!8 '20096910 5+!9  517019105 '": '18069024 '"; '20092926 '"< '20096921 5+"=  517019106 'v#N> '18069025 'v#N? '20092929 'v#N@ '20096922 5+v#NA  517019107 'A$ B '18069026 'A$ C '20092990 'A$ D '20096923 5+A$ E  517019109 ' % F '18069028 ' % G '20093110 ' % H '20096924 5+ % I  517019901 '%!J '18069029 '%!K '20093121 '%!L '20096925 5+%!M  517019902 '&z"N '18069039 '&z"O '20093122 '&z"P '20096926 [Q&z"Q  ?;pA17019903?;pA[17019903 LB=m'E#R ?;pA17019903 ?;pA L19052000 'm'E#S '20093123 'm'E#T '20096929 5+m'E#U  517019904 '8($V '19053110 '8($W '20093124 '8($X '20096990 9/"8($Y  917019905 '( '19053120 '( '20093125 '( '20097110 5+(  517019906 ' '19053131 ' '20093126 ' '20097121 5+  517019907 '  '19053139 '  '20093129 '  '20097122 5+   517019909 'a  '19053201 'a '20093190 'a '20097123 5+a  517021100 'T, '19053209 'T, '20093910 'T, '20097124 5+T,  517021900 ' '20091110 ' '20093921 ' '20097125 5+  517022000 ' '20091121 ' '20093922 ' '20097126 5+  517023001 '  '20091122 '  '20093923 '  '20097129 5+    517023002 ' X! '20091123 ' X" '20093924 ' X# '20097190 5+ X$  517023009 'K #% '20091124 'K #& '20093925 'K #' '20097910 5+K #(  517024001 ' ) '20091125 ' * '20093926 ' + '20097921 5+ ,  517024002 ' - '20091126 ' . '20093929 ' / '20097922 5+ 0  517024009 ' 1 '20091129 ' 2 '20093990 ' 3 '20097923 5+ 4  517025000 'wO 5 '20091190 'wO 6 '20094110 'wO 7 '20097924 5+wO 8  517026000 'B 9 '20091210 'B : '20094121 'B ; '20097925 5+B <  517029001 '  = '20091221 '  > '20094122 '  ? '20097926 5+  @  517029002 ' A '20091222 ' B '20094123 ' C '20097929 5+ D  517029003 '{ E '20091223 '{ F '20094124 '{ G '20097990 5+{ H  517029004 'nFI '20091224 'nFJ '20094125 'nFK '20098010 5+nFL  517029009 '9M '20091225 '9N '20094126 '9O '20098021 5+9P  517041000 'Q '20091226 'R '20094129 'S '20098022 5+T  517049001 'U '20091229 'V '20094190 'W '20098023 5+X  517049002 'rY '20091290 'rZ '20094910 'r[ '20098024 5+r\  517049003 'e=] '20091910 'e=^ '20094921 'e=_ '20098025 5+e=`  517049004 '0a '20091921 '0b '20094922 '0c '20098026 5+0d  517049005 'e '20091922 'f '20094923 'g '20098029 5+h  517049006 'i '20091923 'j '20094924 'k '20098090 5+l  517049007 'im '20091924 'in '20094925 'io '20099010 5+ip  517049008 '\4q '20091925 '\4r '20094926 '\4s '20099021 5+\4t  517049009 ''u '20091926 ''v '20094929 ''w '20099022 5+'x  518050001 'y '20091929 'z '20094990 '{ '20099023 5+|  518050009 '} '20091990 '~ '20095010 ' '20099024 5+  518061001 '` '20092110 '` '20095021 '` '20099025 5+`  518061009 'S+ '20092121 'S+ '20095022 'S+ '20099026 5+S+  518062001 ' '20092122 ' '20095023 ' '20099029 5+  518062003 ' '20092123 ' '20095024 ' '20099090 5+  518062004 '  '20092124 '  '20095025 '  '21069011 5+   518062005 '!W '20092125 '!W '20095026 '!W '21069019 5+!W  518062006 'J"" '20092126 'J"" '20095029 'J"" '21069021 5+J""  518062009 '# '20092129 '# '20095090 '# '21069022 5+#  518063101 '# '20092190 '# '20096110 '# '21069031 5+#  5 '$  ' '$  '20096121 '$  '21069039 5+$   5 'v%N! ' 'v%N! '20096122 'v%N! '21069061 5+v%N!  5 'A&" ' 'A&" '20096123 'A&" '21069063.$"A&" 9  ."i(m"  i(m<2g  b  .3  Ԉ0    FliWurviWaukansfellurbrott.i(m<<݌ '" Ќ   '#   IV.KAFLI (  Breytinglgumnr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur,  ЀmeWsWaribreytingum.   5.gr. a =  7.gr.lagannaorWastsvo: T,   GreiWslutmabilskattssamkvmtlgumYessumskalveraYrrmnuWir,Y.e.janar!mars,  aprl!jn,jl!septemberogokt;ber!desember.Gjalddagareru20.aprl,20.jl,20.okt;  berog20.janarogereindagi15dgumsWar.       V.KAFLI K #   Breytinglgumnr.90/2003,umtekjuskatt,meWsWaribreytingum.     6.gr.    L@  EftirfarandibreytingarverWa3.gr.laganna:   ! !"i(m"  i(mxA2g  a  .3  Ԉ0    eftir7.tlul.kemurnUrtluliWur,svohlj;Wandi:AlliraWilarsemhafavaxtatekjurhr wO  landiafbankainnstWum,verWbrfa-ogfjrfestingarsj;Wum,skuldabrfumeWaWrum B  krfumogfjrmlagerningum,sbr.3.tlul.CliWar7.gr.,skulugreiWatekjuskattaf    Yeimtekjum.kvWiYettagildirY;hvorkiumvextisemgreiddireruafSeWlabanka   0slandsnYvextisemgreiWasterlendumrkjum,alYj;WastofnunumeWaWrum {  opinberumaWilumsemundanYegnireruskattskylduheimilisfestarrkisnu.X nF kvWiWekkiviWYeimtilvikumYarsemumeraWrWatvskttunarsamningmilli 9 0slandsogheimilisfestisrkism;ttakandavaxtannaYarsemkveWiWerumaWekkiskuli  dragaafdrttarskattafvaxtatekjum.FjrmlarWherraerheimiltaWsetjareglugerWer  kveWurnnarumframkvmdYessakvWis.i(mxAA݌r Ќ  "i(m"  i(mF2g  b  .3  Ԉ0    0staWorWanna?4.!7.tlul. 8.tlul.kemur:4.!8.tlul.i(mFF݌e= Ќ    7.gr.  G  EftirfarandibreytingarverWa70.gr.laganna:  ! !"i(m"  i(mH2g  a  .3  Ԉ0    0staWorWanna?8.tlul. 1.mlsl.1.mgr.3.tlul.kemur:9.tlul.i(mHH݌i Ќ  "i(m"  i(mI2g  b  .3  Ԉ0    eftirorWunum?skv.3.gr.af 4.tlul.kemur:vxtum.i(mIJ݌\4 Ќ    8.gr.  J  eftir2.mgr.94.gr.lagannakomatvrnUjarmlsgreinar,svohlj;Wandi:    Rkisskattstj;raerheimilt,aWvirtumkvWum8.mgr.,aWkveWadagsektirlgaWilaog `  einstaklingasemekkistandaskilggnumYguskatteftirlitsskv.2.mgr.101.eWa102.gr. S+! YannigaWunntsaWsannreynahvortskattskilYeirraeWaannarraaWilasusamrmiviWlg. " Heimildrkisskattstj;ratilaWleggjasektirsamkvmtYessarimlsgreiner;hWYvhvort # brotiWmegirekjatilsaknmsverknaWareinstaklingaeWafyrirsvarsmannseWastarfsmanns  $ lgaWila.DagsektirnargetanumiWfr10.000kr.til1millj.kr.dagogerheimiltaWkveWa !W% YrsemhlutfallaftilteknumstrWumskattskilumaWila.ViWkvrWunumfjrhWdagsekta J""& erheimiltaWtakatillittileWlisvanrkslueWaYeirrahagsmunasemtengdireruafhendingu #' gagna.SektarkvrWunrkisskattstj;raerkranlegtilyfirskattanefndar,sbr.lgnr.30/1992. #( kvarWanirumdagsektirsamkvmtYessarigreineruaWfararhfar.Innheimtardagsektir $ ) rennatilrkissj;Ws. v%N!*   HeimilteraWkveWannarumkvrWunoginnheimtudagsektareglugerWsemfjrmla A&"+ rWherrasetur.  '",  '#-   9.gr. ( Q  eftir2.mgr.96.gr.lagannakomatvrnUjarmlsgreinar,svohlj;Wandi:    SkattaWili,semtregWastviWaWveitaumbeWnarupplUsingar,veitirvillandieWa;fullngj  andiupplUsingareWatlmarYvannanhttaWskatteftirlitskv.2.mgr.101.gr.eWa102.gr. a getifariWframmeWskilvirkumhtti,skalYegarafYeirristWu,YrttfyrirkvWi3.mlsl. T, 1.mgr.Yessarargreinar,efhagsmunirerurkir,staYvaWvikiWstilhliWarYeimYttum  semerutilskoWunarskattskilumhansaWhlutatileWaheildogaWskattstofnarhansverWi  tlaWir.     Skattstj;raeWarkisskattstj;raerheimilt,Wurentilkynningtilskattranns;knarstj;raer  X sendskv.8.mgr.Yessarargreinar,aWkvarWaskattstofnaaWvirtumkvWum108.gr.og K #  reiknaskattaWnUjuYegarmeWhlutlgumhttiliggurskjalfestfyriraWvantaldirskattstofnar    hafaveriWleiddirframgrundvelligagnaog/eWaupplUsingasemaflaWhefurveriWviWfram    kvmdskatteftirlits.     10.gr. B  CW  eftir3.mlsl.1.mgr.102.gr.lagannakemurnUrmlsliWur,svohlj;Wandi:0skatteftirliti    felastYraWgerWirskattstj;raeWarkisskattstj;rasemframkvmdarerumeWhlutlgum   httiviWflunYeirragagnaogskUringasemnauWsynlegarteljastYvskyniaWsannreyna {  grundvllskattframtalaogannarraskUrslnasemlagWarhafaveriWframtilkvrWunskatt nF stofnanYessaWframfariknnunYvhvortrangfrslursumgulegagerWarafsetningi 9 eWast;rkostleguhirWuleysiskattaWila.    VI.KAFLI r  Breytinglgumnr.45/1987,umstaWgreiWsluopinberragjalda, e= ЀmeWsWaribreytingum. 0  11.gr.  MZ  0staWorWanna?2.,3.,6.og7.tlul.3.gr. 2.mlsl.AliWar2.gr.lagannakemur:2.,3.,  6.,7.og8.tlul.3.gr. i   12.gr. ' [  0staWorWanna?2.,3.,6.og7.tlul.3.gr. 6.tlul.5.gr.lagannakemur:2.,3.,6.,7.og  8.tlul.3.gr.    13.gr. S+! \  0staWorWanna?2.,3.og7.tlul.3.gr. 4.mgr.9.gr.lagannakemur:2.,3.,7.og8.tlul. " 3.gr. #   VII.KAFLI !W%  Breytinglgumnr.100/2007,umalmannatryggingar,meWsWaribreytingum. J""&  14.gr. #' ]  EftirfarandibreytingarverWa16.gr.laganna: #( ! !"i(m"  i(m _2g  a  .3  Ԉ0    eftirorWinu?rorkustyrk 1.mlsl.aliWar2.mgr.kemur:aldurstengdrirorku $ ) uppb;t.i(m _6_݌v%N!*   "i(m"  i(mr`2g  b  .3  Ԉ0    0staW?22.gr. 1.mlsl.aliWar2.mgr.kemur:21.og22.gr.i(mr``݌A&"+ Ќ  "i(m"  i(ma2g  c  .3  Ԉ0    & a  2.og3.mlsl.bliWar2.mgr.orWastsvo:EllilfeyrisYegiskalhafa480.000kr.frtekju ( markvegnaatvinnuteknaviWtreikningtekjutryggingar.rorkulfeyrisYegiskalhafa  300.000kr.frtekjumarkvegnaatvinnuteknaviWtreikningtekjutryggingar.'a(9bi(maa݌ Ќ  "i(m"  i(mc2g  d  .3  Ԉ0    OrWin?skyldubundnumatvinnutengdumlfeyrissj;Wum 3.mgr.fallabrott.i(mc d݌a Ќ    15.gr.  e  3.mlsl.1.mgr.21.gr.lagannaorWastsvo:Umuppb;tinagildakvWi1.mgr.,sbr.2.  mgr.,2.mlsl.4.mgr.og5.mgr.18.gr.umbsetutma,rorkumatogskerWinguvegna   tekna.  X   16.gr.    Vf  ViW2.mgr.22.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:GreiWslurrskyldubundn    umatvinnutengdumlfeyrissj;Wumundir120.000kr.riskuluY;ekkiskerWatekju   tryggingusamkvmtYessarimlsgrein. wO    VIII.KAFLI     Breytinglgumnr.125/1999,ummlefnialdraWra,meWsWaribreytingum.    17.gr. {  g  2.mlsl.bliWar1.mgr.26.gr.lagannaorWastsvo:VistmaWurskalhafa480.000kr. nF frtekjumarkvegnaatvinnuteknaviWtreikningvistunarframlags. 9   IX.KAFLI   Breytinglgumnr.95/2000,umfWingar-ogforeldraorlof, r ЀmeWsWaribreytingum. e=  18.gr. 0 pi  0staWtlunnar?18 2.og5.mgr.8.gr.lagannakemur:36.    19.gr. i j  0staW?400.000kr. 3.mgr.13.gr.lagannakemur:350.000kr. \4   X.KAFLI   Breytinglgumnr.91/1991,ummeWferWeinkamla,meWsWaribreytingum.   20.gr. `  ek  ViW1.mgr.126.gr.lagannabtistnUrmlsliWurerorWastsvo:RWherrageturjafnframt S+! meWreglugerWkveWiWumhmarkgjafs;knarfjrhWareinstkummlaflokkumsemog " hmarkYeirrateknasemumskjandimhafatilaWfgjafs;knvegnaefnahags. #   XI.KAFLI !W%  Breytinglgumnr.88/2008,ummeWferWsakamla,meWsWaribreytingum. J""&  21.gr. #' m  ViW3.mgr.38.gr.lagannabtistnUrmlsliWurerorWastsvo:RWherraerheimilt #( reglugerWaWmlafyrirumtmagjaldsemtekiWskalmiWafviWkvrWunY;knunar. $ )   22.gr. A&"+ do  ViW3.mgr.48.gr.lagannabtistnUrmlsliWurerorWastsvo:RWherraerheimilt  '", reglugerWaWmlafyrirumtmagjaldsemtekiWskalmiWafviWkvrWunY;knunar. '#- C@ C  C    XII.KAFLI (  Breytinglgumnr.91/1987,ums;knargjldo.fl.,meWsWaribreytingum.   p  23.gr.  q  1.gr.lagannaorWastsvo: a   Xj;WkirkjusfnuWirogskrWtrflgsamkvmtlgumumtrflgskulueigakveWna T, hlutdeildtekjuskattilgWumsamkvmtkvWumlagaumtekjuskatteftirYvsemlg  YessikveWa.    24.gr.  X #s  1.mlsl.1.mgr.2.gr.lagannaorWastsvo:Rkissj;Wurskalskila15.hversmnaWar,af K #  ;skiptumtekjuskatti,fjrhWerrennurtilYj;WkirkjusafnaWaogskrWratrflaga.      25.gr.   _t  OrWin?Vegnaeinstaklings,semhvorkierYj;WkirkjunninskrWutrflagisamkvmt wO  lgumnr.18/1975,greiWistgjaldiWtilHsk;la0slands 1.mgr.3.gr.lagannafallabrott. B    26.gr.   u  FyrirsgnI.kaflalagannaorWastsvo: UmhlutdeildYj;WkirkjusafnaWaogskrWra {  trflagatekjuskatti.  nF   XIII.KAFLI   Breytinglgumnr.69/1995,umgreiWslurkissj;Wsb;tumtilYolendaafbrota,  meWsWaribreytingum. r  27.gr. e= v  0staWtlunnar?100.000 1.mgr.7.gr.lagannakemur:400.000. 0   XIV.KAFLI  28.gr. i  Brottfalllaganr.84/2008,umuppb;teftirlaun. \4 x   Lgnr.84/2008,umuppb;teftirlaun,fallabrott. '   XV.KAFLI   Breytinglgumnr.58/1998,umYj;WlendurogkvrWunmarkaeignarlanda, `  Yj;Wlendnaogafrtta,meWsWaribreytingum.  S+! 29.gr. " y  0staWrtalsins?2011 8.gr.lagannakemur:2014. #   XVI.KAFLI !W%  Gildistaka.  J""& 30.gr. #' z  kvWi1.!3.,14.!17.og20.!27.gr.Wlastgildi1.jl2009og2.gr.viWumkrfursem #( fallagjalddaga1.jl2009eWasWar. $ )   kvWi4.gr.Wlastgildi1.september2009. v%N!*   kvWi5.,8.!10.,28.og29.gr.WlastYegargildi. A&"+   kvWi6.gr.WlastYegargildiogkemurtilframkvmdavegnavaxtasemgjaldfallaog  '", verWagreiWslukrfirfrogmeW1.september2009eWasWar.Hafihlutivaxtaunnistfyrir '#-  gildistkulagannaeruYeirhvorkiskattskyldirnstaWgreiWsluskyldir. (z$.   &   kvWi7.gr.WlastYegargildiogkemurtilframkvmdaviWlagninguopinberragjalda ( riW2010vegnateknafrogmeW1.september2009.'(~    kvWi11.,12.og13.gr.WlastYegargildiogkomatilframkvmdafrogmeW1.  janar2010. a   kvWi18.og19.gr.Wlastgildi1.jl2009ogeigaviWumforeldrabarnasemfWast T, 1.jl2009eWasWar.     kvWitilbrWabirgWaI!IIIumskattskylduteknatakaYegargildiogkomatil  framkvmdastaWgreiWslufrogmeW1.jl2009ogviWlagninguopinberragjalda2010.     kvWitilbrWabirgWaIVtekurgildifrogmeW16.jn2009.  X   kvWitilbrWabirgWaVogVItekurgildi1.jl2009. K #    kvWitilbrWabirgWaVIItekurYegargildi.      kvWitilbrWabirgWa.   I. wO     ViWlgnr.90/2003,umtekjuskatt,btisteftirfarandikvWitilbrWabirgWa: B    ViWlagningugjaldariW2010skalleggjasrstakan8%tekjuskatttekjuskattsstofn    einstaklingsumfram4.200.000kr.tmabilinufrogmeW1.jltil31.desember2009.?     XrttfyrirkvWi1.mlsl.3.mgr.66.gr.skaltekjuskatturaffjrmagnstekjumeinstak {  lingautanrekstrarsemfallatiltmabilinu1.jltil31.desember2009vera15%afYvsem nF Yrtekjureruumfram250.000kr.X;skaltekjuskatturvalltreiknastaf70%hundraWshluta 9 framtalinnaleigutekna.Xegarumhj;neWasamskattaWf;lkeraWrWaskalYrttfyrir2.tlul.  1.mgr.62.gr.skiptafjrmagnstekjumjafntmilliYeirraYegartekjuviWmiWunYessier  fundin. r   TekjuskatturlgaWila,skv.3.og4.mgr.71.gr.,skalfrsamatmamarkivera15%af e= arWstekjumogWrumfjrmagnstekjumeftirYvsemviW. 0   II.     ViWlgnr.45/1987,umstaWgreiWsluopinberragjalda,btisteftirfarandikvWitil i brWabirgWa: \4   FrogmeW1.jltil31.desember2009skallaunagreiWandireiknatilviWb;tarstaW ' greiWsluskv.15.gr.lagaYessarasrstakan8%tekjuskattaflaunumumfram700.000kr.  mnuWihjhverjumeinstaklingi.    III.  S+!   ViWlgnr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur,btisteftirfarandikvWi " tilbrWabirgWa: #   FrogmeW1.jl2009skalskilaskyldumaWilumskv.3.gr.skyltaWhaldaeftirauk10%  $ tekjuskatts5%skattiafstaWgreiWsluskyldumfjrmagnstekjumskattskyldraaWila,sbr.2.gr., !W% umfram125.000kr.hverjugreiWslutmabili,sbr.7.gr.,semtilfallaeftir1.jl2009af J""& eldrikrfum,semogkrfumsemstofnaWertileftirYaW,sbr.4.og5.gr.laganna.Affjr #' magnstekjumsemfallatilfyrir1.jl2009reiknast10%fjrmagnstekjuskattur.Fjr #( mlarWherraerheimiltaWsetjareglugerWnnarireglurumframkvmdYessakvWis. $ )   XrttfyrirkvWi5.gr.lagaYessaraskalgjalddagigreiWslutmabilsfrogmeW1.janar v%N!* til30.jn2009vera20.jl2009ogeindagi15dgumsWar. A&"+    '",   & ,  IV. (  Ď  ViWlgnr.87/2004,umolugjaldogkl;metragjald,btisteftirfarandikvWitil  brWabirgWa:  ',(ӎ  SekkikomiWmeWkutkitillestrarfyrstalestrartmabili2009,semerfr1.til15. a jn2009,sbr.1.mgr.14.gr.laganna,skalreiknatmeWaltalekinnakl;metradagtma T, bilinumillilestra.XskalhiWnUjagjaldinnheimteftirmeWaltalsakstrieftirlokfyrrgreinds  lestrartmabils.    V.  X  q  ViWlgnr.100/2007,umalmannatryggingar,btisteftirfarandikvWitilbrWabirgWa: K #    XrttfyrirkvWi2.,3.og4.mgr.22.gr.lagannaskalskerWingarhlutfalliWvera45%    tmabilinu1.jl2009tilogmeW31.desember2013.      VI. wO     ViWlgnr.91/1987,ums;knargjld,btisteftirfarandikvWitilbrWabirgWa: B    XrttfyrirkvWi2.gr.laganna,meWsWaribreytingum,skalgjaldsemrennurtil    Yj;WkirkjusafnaWaogskrWratrflagavera811kr.mnuWifrgildistkulagaYessarat   riW2009fyrirhverneinstakling16raogeldriloknstliWinsrsundangjaldari.Fyrir {  riW2010skalgjaldiWvera767kr.mnuWifyrirhverneinstakling16raogeldrilok nF nstliWinsrsundangjaldari. 9   VII.     ViWlgnr.58/1998,umYj;WlendurogkvrWunmarkaeignarlanda,Yj;Wlendnaog r afrtta,btasteftirfarandikvWitilbrWabirgWa: e=   XrttfyrirkvWi8.og10.gr.lagannaskal;byggWanefndekkitakatilmeWferWarnU 0 svWinfjrmlarWherralUsakrfumrkisumYj;Wlendurfyrrenfyrstalagi1.janar  2012.XrttfyrirkvWi7.gr.laganr.70/1996,umrttindiogskyldurstarfsmannarkisins,  erheimilteraWrWastarfsmenn;byggWanefndartmabundiWframtilrsloka2011tilannarra i sambrilegrastarfainnanStj;rnarrWs0slands. \4 @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdfԈ    EittafmikilvgustuverkefnumefnahagsmlumnstumissirierusviWirkisfjrmla.  VWtkaraWgerWirsviWirkisfjrmlaerunauWsynlegartilaWmtaYvmiklatekjufalliog `  Yeimtgjaldaaukasemrkissj;WurhefurorWiWfyrirvegnaefnahagshrunsinsogYeirramiklu S+! skuldasemYaWskilureftirsig.XrrWstafanirsemfrumvarpYettafjallarumeruhluti " vWtkrartlunarumjfnuWrkisfjrmlumsemrkisstj;rninvinnuraWogverWurgerW # opinbernstudgum.SjmtlnurYeirrartlunareftirfaranditflum.  $   MeWhrunislenskubankannaokt;ber2008varf;tumUmsanhttkipptundanslensku !W% efnahagslfiogfjrmlrkisinssettuppnm.0fallinudr;gubankarnirmeWsrfjlda J""& annarrafyrirtkja,semnetjasthfWuhttuskinnifjrmlastarfsemiogsettbatasamaog #' heilbrigWastarfsemiaWveWifyrirskammtmagr;Wavon.FjldiheimilahafWieinnigfyrir #( tilstillibankannareistsrhurWarsumxlogbundiWsrillbrilegaskuldabagga. $ )   :hjkvmilegtvaraWbregWastviWYvstandisemmyndasthafWimeWr;ttkum v%N!* aWgerWum.MeWneyWarlgumvarsparnaWilandsmannakomiWskj;leinsogkosturvar. A&"+ HjYvvarWhinsvegarekkikomistaWgfurlegttj;nvarWafhruninuhjeinstaklingum,  '", fyrirtkjumogrkinu. '#-   hrifbankahrunsinsogkreppunnarkjlfarYessfjrmlrkisinsurWugeysileg. ( Rkissj;WurhafWiumlangtrabilveriWrekinnnokkrujafnvgienYaWbreyttisteinu  vetfangiYaWaWverameWhallayfirstandandiri,semertlaWurum170ma.kr.eWaum  12,5%afVLF.BreytingunamrekjabWitilaukinnatgjaldaogtekjufalls.TilviWb;tarviW a hkkunUmsumtgjldumsemtengjasthruninu,svosematvinnuleysisb;tum,komust;r T, auknarvaxtagreiWslurvegnaskuldasemfllurkissj;W.EftirfaranditaflasUnirYr;unt  gjaldarkissj;Wsfr2004tiltlaWrartkomu2009.  *7U8d:d" "" "" "" "5U6??,vv ,+vv ,@vv ,vv +  /% X X / %afVLF 9/! X " 9 Frumgjld 9/! X " 9 Vaxtagjld 9/! X " 9 Heildargjld G=' X "  G 2004 9/!K # " 930,0 9/!K #" 92,0 9/!K #" 932,0 G='K #"  G 2005 9/! " 929,1 9/! " 91,8 9/! " 930,9 G=' "  G 2006 9/! " 928,3 9/! " 91,7 9/! " 930,0 G=' "  G 2007 9/! " 928,8 9/! " 92,1 9/! " 930,9 G=' "  G 2008 9/!wO " 930,2 9/!wO " 92,7 9/!wO " 932,9 G='wO "   G 2009 9/!B !"   935,0 9/!B ""   95,9 9/!B #"  940,97-+B $"   7  EinsogtaflansUnirhafafrumgjld,Y.e.tgjldnvaxtagjalda,vaxiWrYvaWveraum  % 29%afVLFrunum2004!2007yfir35%samkvmttlunrinu2009.Xessutil { & viWb;taraukastvaxtagjldrYvaWverakringum2%afVLFnrri6%YannigaW nF' heildargjldrkissj;WshafahkkaWrum31%afVLF41%aWYvaWtlaWerYessuri. 9( VerglandsframleiWslahefurfalliWmjgrinu2009ogskUrirYaWhlutaafhkkun ) tgjaldahlutfallsinsr31%41%.RaunveruleglkkuntgjaldaerminnisemYvnemur. *   TekjuhliWfjrlagasUnirsambrilegamynd.SnarpursamdrtturefnahagslfinuhefurrUrt r+ helstuskattstofnarkissj;WsaukYessseminnbyggWsveiflujfnunarhriftekjuskatts e=, einstaklingaveldurtekjutapiumframYaW. 0- *9U:ddvv +vv +@vv @vv 7U8??, , ,1 , , ,< +  /%/ / %afVLF 9/!0" 9 Beinir 9/!1" 9 :beinir 9/!2" 9 AWrar 9/!3" 9 Vaxta 9/!4" 9 Samtals G='5"  G 9/!i6" 9 skattar 9/!i7" 9 skattar 9/!i8" 9 tekjur 9/!i9" 9 tekjur 9/!i:" 9 G='i;"  G 2004 9/!\4<" 912,4 9/!\4=" 916,5 9/!\4>" 93,3 9/!\4?" 90,8 9/!\4@" 933,0 G='\4A"  G 2005 9/!'B" 913,8 9/!'C" 917,5 9/!'D" 93,3 9/!'E" 90,7 9/!'F" 935,3 G=''G"  G 2006 9/!H" 914,3 9/!I" 917,1 9/!J" 92,5 9/!K" 91,4 9/!L" 935,3 G='M"  G 2007 9/!N" 914,1 9/!O" 916,4 9/!P" 92,6 9/!Q" 91,8 9/!R" 934,9 G='S"  G 2008 9/!`T" 913,6 9/!`U" 913,5 9/!`V" 92,3 9/!`W" 92,4 9/!`X" 931,7 G='`Y"   G 2009 9/!S+Z"   911,5 9/!S+["   912,7 9/!S+\"   92,5 9/!S+]"   91,6 9/!S+^"  928,37-+S+_"   7  Tekjurrkissj;Wssemvoruum35%afVLFrunumfyrir2008eruntlaWarverWaum ` 28,3%afVLFrinu2009.TekjufalliWermest;beinumskttumsemhafasemhlutfallaf  a VLFfalliWum4!5%enYaWereinnigmikiWbeinumskttumsemlkkasemnemurum !Wb tplega3%afVLF.EinsogtgjaldahliWinnihefurfalllandsframleiWsluhrifYessar J""c hlutfallstlurennYannhttaWraunverulegtekjulkkunsemorWiWhefurermeiriensem #d svararlkkuntekjuhlutfallsins. #e   0febrarsl.samYykktirkisstj;rnintlnurstefnumrkunarrkisfjrmlumfyrirrin $ f 2009!2013.VarhnbyggWmatihorfumrkisfjrmlumogefnahagstlunYeirrisem v%N!g ltilgrundvallarstuWningiAlYj;Wagjaldeyrissj;WsinsviW0slands.SamkvmtYeirritlun A&"h vorutekjurrkissj;Ws,gjldogafkomahansYtluWsemframkemureftirfaranditflu.  '"i  '#j *;U<dd  1 1  < <9U:??,Hvv ,vv ,)vv ,)vv ,vv ,vv , vv +  &(( & 0&( 0 2008 [Q!(3 d@2009d@[ 2009 |rB(3 d@2009 d@ h@2010h@| 2010 ZPB(3 h@2010 h@ Z 2011 9/!(3 9 2012 9/!(3 9 2013 >4'(3  >Heildartekjur 0& 0472,8 ZP! 3 x@397x@Z397,7 zpA 3 x@397 x@ {@433{@z433,6 YOA 3 {@433 {@ Y481,7 9/! 3 9532,0 9/! 3 9571,8 >4'3  >Heildargjld 0& 0483,2 ZP!3 @575@Z575,3 zpA3 @575 @ @545@z545,1 YOA3 @545 @ Y534,1 9/!3 9537,1 9/!3 9521,6 >4'3  > TekjujfnuWur 0&a 0-10,4 9/!a3 9-177,6 9/!a3 9-111,5 9/!a3 9-52,5 YO!a3  -5Y-5,1 xn@a3  -5   I@50I@x50,1 ]SFa3  I@50 I@ ] 0&T, 0 9/!T,3 9 9/!T,3 9 9/!T, 3 9 9/!T,!3 9 9/!T,"3 9 >4'T,#3  >Fjrmagnstekjur 0&$ 040,2 YO!%3  6@226@Y22,6 xn@&3  6@22 6@  4@204@x20,4 xn@'3  4@20 4@  1@171@x17,3 xn@(3  1@17 1@  0@160@x16,0 xn@)3  0@16 0@  1@171@x17,0 ]SF*3  1@17 1@ ]Fjrmagnsgjld 0&+ 039,4 YO!,3  T@83T@Y83,5 xn@-3  T@83 T@  V@90V@x90,0 xn@.3  V@90 V@  @X@97@X@x97,3 XN@/3  @X@97 @X@ X104,8 YO!03  V@90V@Y90,1 ]SF13  V@90 V@ ] FjrmagnsjfnuWur D: 2 # D0,8 mc4 33 #  N-60Nm-60,9 zpA 43 N-60 N @Q-69@Qz-69,6 YOA 53 @Q-69 @Q Y-80,0 ZP! 63 V-88VZ-88,8 zpA 73 V-88 V @R-73@Rz-73,1 ^TG 83 @R-73 @R ^ 0& X9 0 9/! X:3 9 9/! X;3 9 9/! X<3 9 9/! X=3 9 9/! X>3 9 >4' X?3  >Frumtekjur 0&K #@ 0432,5 ZP!K #A3 pw@375pw@Z375,2 zpAK #B3 pw@375 pw@ y@413y@z413,2 YOAK #C3 y@413 y@ Y464,3 9/!K #D3 9515,9 9/!K #E3 9554,8 >4'K #F3  >Frumgjld 0& G 0443,8 ZP! H3 ~@491~@Z491,8 zpA I3 ~@491 ~@ p|@455p|@z455,1 YOA J3 p|@455 p|@ Y436,8 9/! K3 9432,3 9/! L3 9431,5 >4' M3  > FrumjfnuWur 0& N   0-11,3 9/! O3   9-116,7 ZP! P3  D-41D Z-41,9 yoA Q3 D-41 D   ;@27;@ y27,5 xn@ R3  ;@27 ;@   T@83T@ x83,7 XN@ S3  T@83 T@  X123,37-+ T3  7  Einsogframkemurtflunnierhallirkissj;WitlaWurum177mrd.kr.Yessurien wO U aWhannfariminnkandirfrriogtekjuafgangurverWijkvWurrinu2013.Frum B V jfnuWurrkisfjrmlum,Y.e.jfnuWurnfjrmagnsteknaoggjalda,vartlaWurneikvWur   W umnrri116mrd.kr.rinuenaWhannsnistuppafgangfrogmeWrinu2011.TilYess  X aWnYessumrangrivarviWfrgangstuWningstlunAGSogviWafgreiWslufjrlagafyrir { Y riW2009gertrWfyriraWgripiWyrWitilaWhaldsaWgerWafrogmeWrinu2010semflu nFZ srlkkuntgjaldaoghkkunteknarkissj;Ws. 9[   0upphaflegritlunslenskrastj;rnvaldameWAGSsamkomulaginuvarekkigertrW \ fyriraWaWhafastrkisfjrmlumrinu2009umframYaWsemstefntvaraWfjrlgum.N ] erhinsvegartaliWaWstlunogYarmeWfjrlgfyrirriW2009muniekkistandast.SleiW r^ aWaWhafastekkiaWrWiaWrkisfjrmlum2009leiWirYvekkitilYessrangurshvaW e=_ varWarjfnuWrkisfjrmlumsemaWvarstefnt. 0`   ViWvinnuaWendurskoWunaWstoWarsamkomulaginumarstilma2009uppfrWu a srfrWingarAGSogfjrmlarWuneytisinstreikningaYeimaWhaldsaWgerWumvegna b afkomurkissj;Wsrin2009!2013semnauWsynlegarvrutilaWafkomanyrWiinnanYess ic rammarkisfjrmlumsemsamYykkturvarrkisstj;rninni24.febrar2009.AWteknu \4d tillititilYessendurmatserntaliWaWtilYessaWnframangreindummarkmiWumumafkomu 'e rkissj;WssaWlgunarYrffjrlaga,Y.e.YrffyrirhkkunteknaoglkkungjaldaaW f lgmarkieftirfarandi: g *=U>d dHvv Hvv )vv ))vv )vv vv  vv ;U<??,d ,d ,fd +  &S+iS+ & 0&S+j 0 Mia.kr. 9/!S+k" 9 %afVLF >4'S+l"  >2009 0&m 0-20 9/!n" 9-1,4 >4'o"  >2010 0&p 0-56 9/!q" 9-3,9 >4'r"  >2011 0& s   0-43 9/! t"  9-2,87-+ u"   7  SamkvmtYessumatierngertrWfyrirYrfrWstfunumtilaWlkkahalla J""v rkissj;Wium20ma.kr.riW2009enaWaWhaldsYrfinfyrirtmabiliW2009!2011verWialls #w um119ma.kr.BreyttaniWurstWumaWmesturekjatila)lkkunartekjutlunrkissj;Ws #x fyrirriW2009ogb)breyttraYj;Whagsforsendna,m.a.verWlags. $ y   tlunumjfnuWrkisfjrmlumfyrirrin2009!2013,sbr.framangreint,felursraW v%N!z YrfermikluaWhaldisemkallarmarkvissaraWgerWirafhlfustj;rnvalda.Einsogfram A&"{ kemurefnahagstlunmeWstuWningsaWgerWumAGSergertrWfyriraWYessaraWgerWirfeli  '"| hvorttveggjasrtgjaldalkkunoghkkuntekjumrkissj;Ws. '#}   AfumfanginauWsynlegraaWgerWaerlj;staWsttanlegriniWurstWuverWurekkinWmeW ( YvaWfaraaWrahvoraleiWinaeingngu.Samdrtturefnahagslfinuogauknarskuldir  rkissj;WskjlfarbankahrunsinsskerWalfskjralmenningsogvalmillitgjaldalkkana  eWatekjuhkkanahefurhrifYaWhvernigskerWinglfskjarakemurniWurenhnhefurhrif a Yr;unefnahags-ogatvinnulfs,tekjudreifinguYj;Wflaginuo.fl.SamaeraWsegjaumval T, millirWstafanahvorusviWi,Y.e.tekjuhkkanaogtgjaldalkkana.UmYessiatriWi  verWurnnarfjallaWboWaWritlunumjfnuWrkisfjrmlumtilundirbningsYeim  kvrWunumsemtakaYarfgrundvellihennarfyrirkomandir.     MeWfrumvarpiYessuerlagttilaWlgfestarverWiYrbreytingarlgumumtekjuflun  X rkissj;WsoggreiWslumrrkissj;WisemnauWsynlegarerutilaWnframangreindum K #  markmiWumfyriryfirstandandir.FrumvarpiWerhlutiYeirraraWgerWasembyggWareru    framangreindritlunumjfnuWrkisfjrmlum.XaWsamtYeimgjaldabreytingumsem    nUlegavorusamYykktar,svoogkvrWunumrkisstj;rnarinnarumlkkunrkistgjalda   rinu2009erushlutiaWgerWannasemkemurtilframkvmdaYessuri.AWrirog wO  umfangsmeirihlutarhennarkomatilframkvmdansturumeinsoggerWverWurgrein B  fyrirskUrsluumtlunumjfnuWrkisfjrmlum.AWhaldsaWgerWirrsins2009ogYr    viWmiWanirsemsettarhafaveriWfyrirriW2010msjeftirfaranditflu:     AWgerWatlunrkisfjrmlum2009!2013,markmiWogaWgerWir  nF *?U@ddd d fd f=U>??,// ,N// ,N// +  - - 7&  7 2009 @/! 3 @ 2010 E4' 3   /EXrffyrirstyrkinguafkomu 7&( 7 20.000 @/!(3 @ 56.000 >4'(3 /  /> Aukintekjuflun,alltaW 0&0 0 13.000 9/!03 9 28.000 >4'03 /  > 0& 0 9/!3 9 >4' 3  > Rekstur 0&! 0 1.800 9/!"3 9 14.250 >4'#3  >AlmenntaWhald(10%stj;rnsUsla,7%menntam.,5%velferWarYj;n.) 0&i$ 01.800 9/!i%3 914.250 >4'i&3  >X.m.t.sameiningarstofnanaogskipulagsbreytingar 0&\4' 0 9/!\4(3 9 >4'\4)3  > 0&'* 0 9/!'+3 9 >4'',3  > Tilfrslur 0&- 0 3.135 9/!.3 9 11.113 >4'/3  >Sjkratryggingar 0&0 0440 9/!13 92.600 >4'23  >Barnabtur 0&`3 00 9/!`43 91.000 >4'`53  >FWingarorlof 0&S+6 070 9/!S+73 9350 >4'S+83  >Elli-ogrorkulfeyrir 0&9 01.830 9/!:3 93.650 >4';3  >nnursrtktilfrsluframlg 0&< 0435 9/!=3 91.825 >4'>3  >AlmenntaWhaldtilfrslustyrkjumrWuneyta 0&? 0360 9/!@3 91.688 >4'A3  > 0& WB 0 9/! WC3 9 >4' WD3  > ViWhaldogstofnkostnaWur  0&J!"E 0 4.425 9/!J!"F3 9 10.000 >4'J!"G3  >Vegaframkvmdir 0&"H 03.500 9/!"I3 98.250 >4'"J3  >AWrarframkvmdir 0&"K 0925 9/!"L3 91.750 >4'"M3  > 0&#N 0 9/!#O3 9 E4'#P3  E Samtals 7&$j Q 7 9.360 @/!$j R3 @ 35.363 >4'$j S3   > 0&k%C!T 0 9/!k%C!U3 9 E4'k%C!V3  E Bttafkoma 7&R&*"W 7 22.360 @/!R&*"X3 @ 63.363 7-+R&*"Y3    7  +'#Y   &   TaflaYessisUnirYrkvarWanirsemteknarhafaveriWfyrirriW2009ogYrviWmiWanir ( semsettar'( hafaveriWvegnatgjaldafjrlgum2010tlaWratekjubreytingaYvri.Eru  YrmiWaWarviWaWhluturtekjuflunaroglkkunartgjaldaverWihvorumsigmilli40%  og60%afheildaraWhaldsYrfinni.BtgjaldarammarvegnafjrlagafyrirriW2009verWasettir a samrmiviWframangreint,sundurliWaWirrWuneytiogmlefnaflokka.UmfangaWhalds T, aWgerWannaerhaftnokkuWhrraYessumformumensemnemurtlaWrilgmarks  aWhaldsYrf,sbr.framangreintvegna;vissutlunumumYr;unefnahagsmlaogrkis  fjrmla.    Almennarathugasemdir!tekjuhliW K #     MeginefnisatriWifrumvarpsinserunokkur.0fyrstalagierlagttilaWatvinnutryggingagjald    hkkir0,65%2,21%oggjaldbyrgWarsj;Wlaunahkkir0,1%0,2%.Samkvmt    lgumumtryggingagjaldrennatekjurafatvinnutryggingagjalditilAtvinnuleysistrygginga   sj;WsogertalinnauWsynaWaukatekjursj;WsinsmeWvsantilst;raukinnagreiWslnar wO  sj;Wnum,samhliWaauknuatvinnuleysilandinuundanfarnamnuWi.Tryggingagjaldersam B  kvmtngildandilgumsamtals5,19%ogsamanstendurafatvinnutryggingagjaldi,0,65%,    ogalmennutryggingagjaldi,4,54%.AukYessleggstmarkaWsgjald,0,05%,oggjald   byrgWarsj;Wlauna,0,1%,samaskattstofnogersamtalaYeirraallra5,34%.Samkvmt {  frumvarpinuverWurtryggingagjaldognnurgjldsemYennanskattstofnleggjastYvsam nF tals7%,staW5,34%.tlaWeraWhkkunYessaragjaldahafifrmeWsrrlegantekju 9 aukafyrirrkissj;WaWfjrhW12,5milljarWarkr.enrinu2009ertekjuaukinntlaWurum  7milljarWarkr.    0WrulagierlagttilaWtekiWverWiuppYaWfyrirkomulagvirWisaukaskattsmatvlisem r varfyrir1.mars2007,Yegartilteknarneysluvrurbru24,5%virWisaukaskattY;svoaWmat e= varaaWmeginstefnutilvrilgraYrepivirWisaukaskatts.UmeraWrWasmuvruflokka 0 ogvoruhinuefraYrepifyrir1.mars2007aWviWbttumsykurvrumafUmsumtoga.Eru  YessarvrurtilgreindarsrstkumviWaukaviWvirWisaukaskattslgin.tlaWeraWYessi  breytingfyrirkomulagivirWisaukaskattsafvrumtilmanneldissemkemurtilframkvmda i 1.september2009hafifrmeWsraWtekjurrkissj;Wsaukistum2,5milljarWakr.rien \4 rinu2009verWitekjuaukinnum0,7milljarWarkr.hrifvsitluvegnaYessaerutluW ' um0,25%.    0YriWjalagierlagttilaWtekiWverWiupptmabundiWlagtekjuskatthjeinstaklingum  meWhartekjur,seminnheimtverWistaWgreiWsluenkveWiWendanlegaviWlagningu.0 `  tillgunnifelstaWfrogmeW1.jltil31.desember2009skulilaunagreiWandireiknaog S+! skilarkissj;WtilviWb;tarhefWbundinnistaWgreiWslu,semner37,2%aWmeWtldutsvari, " srstkum8%tekjuskattiaflaunumhverseinstaklingsumfram700.000kr.mnuWi.Ein # staklingurmeW1millj.kr.launaWmeWtldumskattskyldumhlunnindummunYanniggreiWa  $ 24Ys.kr.meirastaWgreiWsluskattmnuWiverWifrumvarpiWaWlgum.ReiknaWermeW !W% aWYessibreytinggetiskilaWrkissj;Winlgt4milljrWumkr.rsgrundvelli,engreiWslu J""& hrifhennarrinu2009erutalinverWa2milljarWarkr.EndanlegtuppgjrYessasrstaka #' 8%tekjuskattsfersWanframviWlagninguopinberragjalda1.gst2010.RtteraWnefna #( aWlagningsrstaks8%tekjuskattsfrogmeW1.jl2009gerirkrfurtilYessaWtekjum $ ) semtilheyraskattstofnihinualmennatekjuskattsYrepiverWihaldiWaWgreindumfrYeim v%N!* tekjumsemstaskulusrstakriskattlagningufrmiWjuri2009.AlmenntmunYettaekki A&"+ valdavandkvWumhvaWlaunatekjurogaWrarreglulegartekjurhrrirYarsemtekjurYessar  '", komaframsamkvmtgreiWslutmabilumstaWgreiWsluskr.GerterrWfyriraWYessi '#- breytingverWitmabundinogaWstaWhennarkomialmennaribreytingtekjuskttumein ( staklinga,semtakigildiumnsturam;t.    0fj;rWalagierlgWtiltmabundinhkkunskattsfjrmagnstekjurr10%15%  tmabilinu1.jl2009til31.desember2009fjrmagnstekjursemeruumfram250.000kr. a tmabilinu.FrogmeW1.jlverWiskilaskyldumaWilumgertskyltaWinnheimta15%fjr T, magnstekjuskattafskattskyldumfjrmagnstekjumsemfallatileftirYaWtmamark,jafnthj  einstaklingumsemYeimlgaWilum,semYennanskattgreiWaenYaWerulgaWilarsemekki  eruskattskyldirogskattskyldirlgaWilarsemstarfaformisameignarflaga,samlagao.s.frv.   oghafaekkirtttilaWdragam;ttekinnarWfrskattskyldumtekjumsnum.ViWlagningu  X opinberragjalda2010verWurYessitmabundnahkkunendanlegagerWupp,YannigaWsr K #  stakur5%tekjuskatturverWureinungisreiknaWurfjrmagnstekjursemfalliWhafatilfrog    meW1.jltil31.desember2009,ogeruumfram250.000kr.samanlagthjeinstaklingi,eWa    liWlega40Ys.kr.mnuWi.Xegarumhj;neWasamskattaWf;lkeraWrWaersameiginlegum   vaxtatekjumskiptjafntYegartekjuviWmiWunYessierfundinogsWanskattlagWarsrstaklega wO  hjhvoruumsig.Hjeinstaklingisemfr100Ys.kr.vaxtatekjurmnuWiumrddu B  tmabilihkkarfjrmagnstekjuskatturinnumtplega3Ys.kr.mnuWi.ViWb;tartekjur    rkissj;WsafYessaribreytinguerutaldarverWaum2milljarWarkr.heiluri,eWa600millj.   kr.hlfuri.GreiWsluhrifrinu2009verWaum0,3milljarWarYarsemhlutiskattsinsskil {  arsrekkifyrrenriW2010.GerterrWfyriraWYessibreytingverWitmabundinogaWstaW nF hennarkomialmennaribreytingtekjuskttumeinstaklingasemtakigildiumnsturam;t. 9   0fimmtalagierlagttilaWskilafdreginnistaWgreiWslufjrmagnsteknaverWitWari,Y.e.  rsfj;rWungslegastaWalmanaksrsinsfrogmeW1.jl2009.GreiWslutmabilinverWiYrr  mnuWir,Y.e.janar!mars,aprl!jn,jl!septemberogokt;ber!desember.GjalddagarverWi r 20.aprl,20.jl,20.okt;berog20.janarrlegaogeindagi15dgumsWar.XettaYUWiraW e= skilafdreginnarstaWgreiWslusemYegarhefurveriWinnheimtfyrrihlutaYessarsfarifram 0 hinn20.jl2009ogeindagiverWi15dgumsWar.Hrereinungisumtilflutninginn  heimtuaWrWaenekkiviWb;tartekjurengreiWsluhrifYessararbreytingartekjuhliWrkis  sj;WsgtinumiWalltaW10milljrWumkr.Yessuri. i   0sjttalagierlagttilaWaWilarsemekkihafaheimilisfestihrlandiogberaYvtak \4 markaWaskattskyldu,stihrskattlagninguvegnavaxtasemYeirfgreiddahrlandi.AW ' bakitillgunnierumargvslegrk.VaxtatekjurslenskraskattaWila,einstaklingasemfyrir  tkja,eruskattskyldarog;jafnrWifelstYvaWundanskiljavaxtatekjurerlendraaWilaskatt  lagningu.VaxtatekjureruhlutiafYeimtekjumsemerlendirskattaWilargetafengiWfrland `  inu.AWrartegundirteknaerlendraaWila,semaflaWerhrlandi,svosemlaun,Y;knanir, S+! rekstrarhagnaWur,arWur,leigutekjurogsluhagnaWur,eruskattskyldarhrogmeWskattlagn " inguvaxtaerskapaWsamrmiYessumefnum.Vextirsamtframangreindumtekjumerfar # vegurtrlandinufyrirhlutaafYeimvirWisaukasemverWurtilviWstarfsemilandinuog  $ eWlilegteraWtryggjaeinhverjahlutdeildrkissj;WsYeimtekjumeinsogllumWrumtekj !W% umsemverWatillandinu.EinmeginstWuYessaWtillgunaeraWfinnaYessufrumvarpi J""& eraWskattleysivaxtarlandiopnarleiWirtilaWskj;tatekjumundanskattihrlandi.Ein #' leiWersaWWrumtekjumsvosemarWi,leigutekjumo.s.frv.erumbreyttvexti,t.d.meW #( eignarhaldsflagaWmilliliW.nnureraWslenskuraWilifrirftiltlandaoglnarYaWeigin $ ) starfsemihrlandi.EinseralYekktsaWferWalYj;Wlegrast;rfyrirtkjaaWflytjahagnaW v%N!* millifyrirtkjaoglanda,m.a.meWlnveitingummillieiginfyrirtkja.FyrirbriafYessum A&"+ togahafakomiWuppskattframkvmdogereinkumhttaYeimlndumeinsog0slandi  '", semekkihafareglurumlgmarkseiginfjrmgnunfyrirtkja.Hrvoruvextirerlendraeig '#- endaskattlagWirYartilskattlagningvaxtaalmenntvarafnumin.ViWupptkufjrmagnstekju ( skattsvoruvaxtatekjuraWnUjuskattskyldaraWundanskildumvaxtatekjumerlendraaWila.  BendamaWslensktatvinnulfernmjgskuldsettogYvlj;staWnsturummunum  talsverWurhlutilandsframleiWslunnarrennarlandiformivaxtatilerlendraaWila.Skattlagn a ingvaxtamuntryggjaYaWaWnokkurhlutiYeirramunrennasameiginlegansj;Wlands T, manna.    hrifafskattlagninguvaxtatilerlendraaWilaerufyrstogfremstaWhlutiafskattiYessar  tekjurrennurrkissj;W0slandsstaWYessaWrennarkissj;Wannarralanda.Vaxtatekjureru   nnastundantekningarlaustskattskyldartekjurWrumlndum.Vegnatvskttunarsamninga  X eWafyrirtilverknaWinnlendrarskattalggjafarveldurskatturvextiupprunalandiYeirraYv K #  ekkiaWskattbyrWinYessartekjuraukist.SskattursemlagWurervaxtatekjurnarskiptist    milliupprunalandsteknannaogheimalandstekjuhafans.Samkvmttvskttunarsamning    umsem0slandhefurgerterumtvenntaWrWa.Annarsvegareruskattarvextimillirkj   annafelldirniWur.ErYaWsvosamningumlandsinsviWrkiNorWur-ogVesturEvr;puog wO  Bandarkin.VerWaYvengarbreytingarskattlagninguvaxtatilaWilaYessumrkjum.0 B  nUrrisamningumsemslenskarkiWhefurgerterhinsvegarmrgumtilvikumgertrWfyrir    rttiupprunarkisinstilaWleggjaafdrttarskattvexti.HefurslktveriWtekiWuppaWkrfu   gagnaWilansenUmislnd,einkumfjrmagnsinnflutningsrki,fylgjaYeirristefnuaWgefa {  skattlagninguvaxtaekkieftir.0YeimtilvikumsemtvskttunarsamningarkveWaumaW nF skattlagningarrtturvxtums0slandieigam;ttakendurvaxtannarttendur 9 greiWslu/frdrttisnuheimarki.SamaviWummrgnnurrkisemhafa,einsog0sland,  skattalggjfsinniheimildirtilaWendurgreiWaskattasemlagWirerutekjurseminnlendir  aWilarffrWrumlndum.MeWYessum;tittiskattbyrWim;ttakandavaxtannaekkiaW r YyngjastogttiYannigekkiaWhafahrifYaWvaxtastigseminnlendiraWilarbera.Rtter e= aWrttaaWekkierveriWaWleggjaskattYseminnavaxtagreiWslurnarafhendiheldurY 0 semerum;ttakendurvaxtanna.    GerterrWfyriraWinnheimtatekjuskattsafvxtunumverWistaWgreiWslu.UndanYgafr  skattinumerveittYeimsemfvaxtagreiWslurfrSeWlabanka0slandssemogerlendum i rkjum,alYj;WastofnunumogerlendumopinberumaWilumsemekkieruskattskyldirheima \4 rkinu.XessumbreytingumsamfaraerujafnframtlagWartilbreytingarlgumumstaW ' greiWsluopinberragjalda.ErYanniggertrWfyriraWstaWgreiWslaafvxtumverWisamkvmt  kvWumlagaumstaWgreiWsluopinberragjalda,lktogflestaraWrargreiWslurtilaWilasem  beratakmarkaWaskattskylduhrlandi.VerWlags-eWagengisbreytingarhfuWst;lkrafna `  eiguerlendraaWilastaekkiskattskyldueWastaWgreiWsluskylduvegnaYessa. S+!   LklegteraWYessibreytingmunihafafrmeWsrnokkrarskatttekjurafvaxtagreiWslum " tilerlendraaWilaenvegnatvskttunarsamningaviWflestYaulndsemhUsalnveitendurtil # slenskraaWilaerekkilklegtaWYrverWiverulegar.HinsvegarmreiknameWaWafleiWing  $ kvWaafYessutagidragirskattatapivegnatekjuhliWrunarogundanskota. !W%   0sjundalagierufrumvarpinuYrjrgreinarsemtlaWarerutilstyrkingarskatt J""& framkvmdmeWYvaWherWaskatteftirlit,einkummeWfjrmlalegumumsvifumfyrirtkja #' ogeinstaklinga,m.a.fjrmlalegumsamskiptumfyrirtkjaviWeigendurogstj;rnendur. #( FjlmrgdmihafakomiWlj;skjlfaribankahrunsinssemerutilefnifyrirskattyfirvld $ ) tilathugunarogerYaWformstj;rnvaldaaWstyrkjastofnanirskattkerfisinsnstunniaW v%N!* mannaflaYeimtilgangiaWeflaskatteftirlit.AlgengviWbrgWskattaWilaviWathugunskatt A&"+ yfirvalda,einkumYegarumeraWrWafl;kinviWskiptamlogYeimtilvikumaWggnum  '", viWskiptineruekkiaWgengileghrlandi,eruaWafhendaekkieWadragarhmluaWaf '#- hendalgboWnarupplUsingar.MiWabreytingarnaraWYvaWbtaYarr,annarsvegarmeW ( heimildtilaWbeitadagsektumoghinsvegarmeWYvaWskattst;rigetivikiWframtaliaWhluta  eWalluleytitilhliWarogkvarWaWskattstofnagrundvellifyrirliggjandiupplUsinga.Xer  oglagttilaWskattstj;rigetilokiWskattalegrimeWferWmlsogkomiWlagningunYessaW a kannahvortrefsivertathfikunniaWveratilstaWar.Breytingarnarfelam.a.srmarkvissari T, stUringuskatteftirlitsmlaogaWskattstj;rumverWurgertkleiftaWljkaskattalegrimeWferW  mlaY;ttYaukunniframhaldinuaWfarabrotaranns;kn.formastj;rnvldaWmannafli  viWskatteftirlitogskattranns;knirverWiaukinnuma.m.k.10stWugildiogerhrgertrW   fyriraWkostnaWurviWYaWskilisrYegarfyrstahlfarinuenaWbttskattskilnemimarg  X faldriYeirrriupphWnsturum. K #    ViWb;tartekjurrkissj;WsafYeimbreytingumkvWumskattalagasemlagWarerutil    frumvarpiYessuerutlaWarsamtalsrmir20milljarWarkr.ri,enhrifYeirratekjur    rkissj;WsYessurinemaum10milljrWumkr.,aukYeirra10milljarWakr.semfallaYaW   rviWtilfrslustaWgreiWsluskilumfjrmagnstekjuskatts.BeinhrifvsitluneysluverWs wO  erumetin0,25%. B  *GUHdd// b// Nc// N?U@??, dO , dO@,/dc ,dO +  -   - TekjuhrifmilljrWumkr;na 7&  7 heiluri @/! " @ 2009 @/! 3 @ Vsitluhrif >4' "   >Tryggingagjaldoggjald 0&  0Ј 9/! U 9 9/! 3 9 >4' "   >byrgWasj;Wlauna 8.p 812,5 A7)pU$$ A7,0 9/!p3 9 >4'p"  >TilfrslaVSK 8.c; 82,5 A7)c;U$$ A0,8 9/!c;3 90,35 >4'c; "  >Skatturhartekjur 8..! 84,0 A7)."U$$ A2,0 9/!.#3 9 >4'.$"  >Skatturharfjrmagnstekjur 8.% 82,4 A7)&U$$ A0,6 9/!'3 9 N='("   N Samtals H7!)3 H 21,4 H7)*U$$ H 10,4 @/!+3 @ >4',"   >Skilfjrmagnstekjuskatti 8.- 8Ј A7).U$$ A10,0 9/!/3 9 >4'0"   >Hertskatteftirlit 8.1   82,0 A7)2U $$  A0,5 9/!33  97-+4"   7 Almennarathugasemdir!tgjaldahliW. D5 Almanntryggingar.  6   0frumvarpinuerulagWartilbreytingarlgumumalmannatryggingarsemfelasr: 7 ! ! (g00"i(m"  i(ma2g  a  .3  Ԉ0    lkkunfrtekjumarkivegnaatvinnuteknaellilfeyrisYegaviWtreikningtekjutrygg }8 ingar,i(mab݌pH9 Ќ  "i(m"  i(mBc2g  b  .3  Ԉ0    afnmheimildartilaWveljamillifrtekjumarksogYessaWtelja60%afatvinnutekjum ;: tilteknaviWtreikningtekjutryggingar,i(mBcoc݌; Ќ  "i(m"  i(md2g  c  .3  Ԉ0    skerWingugrunnlfeyrisvegnalfeyrissj;Wstekna,i(mdd݌< Ќ  "i(m"  i(me2g  d  .3  Ԉ0    skerWingualdurstengdrarrorkuuppb;tarvegnatekna,i(mef݌t= Ќ  "i(m"  i(mf2g  e  .3  Ԉ0    hkkunskerWingarhlutfallstekjutryggingar,i(mfg݌g ?> Ќ  "i(m"  i(mg2g  f  .3  Ԉ0    setningusrstaksfrtekjumarksvegnalfeyrissj;WsteknaellilfeyrisYegaviWtreikning 2! ? tekjutryggingar.i(mg%h݌!@ Ќ    rinu2008nWustframmiklarrttarbturtilhandaldruWumogryrkjumformiaf "A nmsmakatenginga,hkkunarb;ta,hkkaWsfrtekjumarksvegnaatvinnutekna,srstaks #kB frtekjumarkslfeyrissj;Wstekjurryrkja,srstaksfrtekjumarksfjrmagnstekjuroglkk ^$6 C unarskerWingarhlutfallsellilfeyrisYega.:hjkvmilegteraWstgaskreftilbakaviWnver )%!D andiaWstWur.LgWerherslaaWlitiWssvoaWumtmabundnarrWstafanirsaWrWa %!E semtakimiWafYvefnahagsstandisemnrkirYj;Wflaginu.JafnframtermikilvgtaW &"F framverWiunniWaWendurskoWunalmannatryggingakerfisinsYvskyniaWgeraYaW 'b#G einfaldaraoggagnsrraenY;fyrstogfremstmeWbttanhagaldraWraogryrkjahuga. U(-$H   FrumvarpiWgerirrWfyriraWhagurtekjulgstulfeyrisYegannasvarinnogaWekkiverWi ( hreyftviWsrstakriuppb;tlfeyrisemsettvarmeWreglugerWsWastarimeWstoWlgum  umflagslegaaWstoWognemurn180.000kr.mnuWifyrirYlfeyrisYegasembaeinir  en153.500kr.fyrirYlfeyrisYegasemekkinj;taheimilisuppb;tar.ErfremurtekiWmiWaf a YvaWbturYeirralfeyrisYegasemhafahrritekjur,annaWhvortrlfeyrissj;WumeWa T, vegnaatvinnu,lkkiYannigaWviWYaWsmiWaWaWtekjutengdarbturfalliniWurYegar  heildartekjurlfeyrisYeganematplega4millj.kr.ri.   MlefnialdraWra.  X    VsaWertilYesssemframkemurathugasemdumviW14.gr.umfrtekjumarkellilfeyris K #  Yegavegnaatvinnutekna.Frtekjumarkvistmannavegnaatvinnuteknasamkvmtlgumum    mlefnialdraWrahefurvalltveriWYaWsamaogfrtekjumarkellilfeyrisYegaogerlagttilaW    svoverWifram.    FWingar-ogforeldraorlof. B     LagtertilaWhmarksgreiWslarFWingarorlofssj;WimiWistviWmeWaltalsmnaWartekjur    foreldra,aWfjrhW437.500kr.YannigaWmnaWarlegtgreiWslasj;WsinstilforeldrisverWi   aWhmarki350.000kr.XettagerirYaWaWverkumaWgreiWslurtilforeldrameWlgri {  mnaWartekjuren437.500kr.aWmeWaltaliverWa80%afmeWaltaliheildarlaunatilteknu nF viWmiWunartmabilieinsogveriWhefur. 9   XessaribreytinguertlaWaWleiWatilsparnaWartgjldumFWingarorlofssj;Wslj;si  YeirrarstWusemkominerupprkisfjrmlum.UndirstrikaWeraWYausj;narmiWsemsett  voruframYegarhmarkvarsettgreiWslurnarrinu2004eigaennviWogYessvegnaer r lgWherslaaWlitiWersvoaWumtmabundnaaWgerWsaWrWa.VerWurstefntendur e= skoWunfjrhWhmarksgreiWslnatilhkkunarumleiWogaWstWurrkisfjrmlumleyfa. 0  LgummeWferWeinkamla.     LagtertilaWhmarkverWisettgjafs;knarfjrhWireinkamlum.0ngildandilgum i erekkigertrWfyrirslkukvWioggeturkostnaWurslkummlumorWiWtalsverthrYar \4 semtmagjaldlgmannaernokkuWmismunandiogumfangmlageturveriWmikiW.Btfrsla ' YessukvWireglugerWhefurekkiveriWgerW,enviWfrgangreglugerWarinnarergertrW  fyriraWmarkmiWumsparnaWYessuriaWfjrhW20millj.kr.nistogaWrlegkostnaWar  lkkunverWi50millj.kr. `   LgummeWferWsakamla. "    LagtertilaWkvrWunumY;knunsemgreidderrrkissj;Wivegnaverjendaogrttar # gslumannasakamlumverWifrWfrd;mst;larWitilrWherra.XanniggeturrWherrameW  $ reglugertmltfyrirumtmagjaldsemtekiWskulimiWafviWkvrWunY;knunar.NerviW !W% miWunargjaldiW11.200kr.ogerviWYaWmiWaWaWmeWreglugerWverWiYaWlkkaWum12%. J""& rlegursparnaWurvegnaYessertlaWur40millj.kr.ogaWYessurimunikostnaWurinn #' lkkaum20millj.kr. #(  Lgums;knargjld. v%N!*    Framlgrrkissj;WitilYj;WkirkjusafnaWa,skrWratrflagaogHsk;la0slandshafa A&"+ veriWlgboWin,svonefnds;knargjld.Xrttfyrirnafngiftinaeruekkiinnheimtneins;knar  '", gjldafrkinuheldurerframlagiWreiknaWsamkvmtlgumgrundvellikveWinnaviWmiWa '#- semrakineruathugasemdmeWYeirrigreinfrumvarpsinssemfjallarums;knargjld.Fund ( iWertkveWiWgjaldsemgreittermnaWarlegafyrirhverneinstakling16raogeldritil  fyrrgreindraaWila.0frumvarpiYessuerlagttilfyrstalagiaWframlgsamkvmtYessu  lgumsemhafarunniWtilHsk;lasj;WshjHsk;la0slands,Y.e.framlagvegnaYeirrasem a ekkieruYj;WkirkjunnieWaskrWutrflagi,verWiafnumiWogaWfjrveitingkomiframvegis T, beintrrkissj;Wi.0fjrlgumfyrirriW2009varYessitengingrofinogmeWfrumvarpiYessu  erlagttilaWkvrWuninverWilgfest.0WrulagierlagttilaWgjaldiWsemrennurtilYj;W  kirkjusafnaWaogskrWratrflagaverWilkkaWr855kr.mnuWisamkvmtngildandi   lgum798kr.frgildistkuogfyrirriW2010verWiYettagjald741kr.mnuWi.MeW  X breytingunniergertrWfyriraWtgjldrkisinsYessurilkkium150millj.kr.ogum300 K #  millj.kr.nstari.     LgumgreiWslurtilYolendaafbrota.      0lgumumgreiWslurtilYolendaafbrotaerkveWiWumaWekkiskuligreiddarbturnema wO  krafanshrrien100.000kr.LagtertilYessufrumvarpiaWviWmiWunarfjrhWinverWi B  hkkuW400.000kr.TilgangurinnmeWYessaribreytingulgunumerannarsvegaraW    lkkakostnaWfyrirrkissj;WoghinsvegaraWtakatillittilverWlagsYr;unarfrrinu1995   Yegarlginvorusett,enviWmiWunarfjrhWinhefurekkitekiWbreytingumfrYeimtma. {  MeWbreytingunniergertrWfyrirYvaWtgjldYessurigetilkkaWum30millj.kr.og nF aWrlegkostnaWarlkkunfyrirrkissj;WgetiveriWalltaW60millj.kr. 9  Lgumuppb;teftirlaun.     Lgumumuppb;teftirlaunvartlaWaWtryggjaf;lki67raogeldra,semttitak r mrkuWeWaenginrttindilfeyrissj;Wum,tilteknarlgmarksgreiWslursemreiknaWarvoru e= taWlokinnilagninguopinberragjalda.MeWbreytingumlgmarksframfrslutryggingu 0 lfeyrisYegaTryggingastofnunarrkisinsseptember2008varYeimaWilumsemuppb;tinni  vartlaWaWstyWjatryggWlgmarksframfrslasemgeriraWverkumaWekkierlengurYrf  uppb;teftirlaun.0frumvarpinuerYvlagttilaWlgnr.84/2008,umuppb;teftirlaun, i verWifelldbrott. \4  LgumYj;Wlendur.     0frumvarpinuerulagWartilnauWsynlegarlagabreytingarvegnaformarkisstj;rnarinnar  umaWsparakostnaWviWYj;WlendumlYessuriognstutveimurrum.Yessutmabili `  taki;byggWanefndenginnUsvWitilmeWferWarogfjrmlarWherralUsiekkikrfumum S+! Yj;Wlendur.XarmeWsparastumtalsverWurkostnaWurfjrmlarWuneytisviWundirbning " krfugerWaformiaWkeyptrarYj;nustulgfrWinga,aukkostnaWarhj;byggWanefnd,eink # umvegnaupplUsingaflunarXj;Wskjalasafns.HinsvegarergertrWfyriraW;byggWanefnd  $ ljkiYeimmlumsemnefndinhefurnYegartilmeWferWar.XarsemgengiWertfrYvaW !W% ekkikomitilneinnauppsagnavegnasparnaWaraWgerWarkisstj;rnarinnarerfrumvarpinu J""& aWfinnaheimildtilaWrWastarfsmenn;byggWanefndartmabundiWtilannarrasambrilegra #' starfainnanStj;rnarrWs0slands.tlaWursparnaWurvegnaYessararWstafanaerunlgt #( 40millj.kr. $ )   v%N!* @ & ,  AthugasemdirviWeinstakargreinarfrumvarpsins. (   Um1.gr.    MeWgreininnierlagttilaWatvinnutryggingagjaldhkkir0,65%2,21%.Trygginga  gjaldersamsett',(afalmennutryggingagjaldi(4,54%)ogatvinnutryggingagjaldi(0,65%)og a rennatekjurafatvinnutryggingagjalditilAtvinnuleysistryggingasj;Ws.MeWvsantilaukins T, tstreymisrAtvinnuleysistryggingasj;Wi,samhliWaauknuatvinnuleysilandinu,ertaliW  nauWsynlegtaWaukamarkaWartekjurtilsj;WsinsogerYaWlagttilmeWgreinYessari.    Um2.og3.gr.  X Ȕ  LagtertilaWbyrgWargjaldiWsemtlaWertilaWfjrmagnabyrgWasj;Wlaunaskv.23. K #  gr.lagannaverWihkkaWr0,1%0,2%frogmeW1.jl2009.EigiWfsj;Wsinsvar    uppuriWlokrs2003oghefurhallirekstrisj;WsinsveriWnokkurundanfarinr.GjaldiW    varsWasthkkaW1.janar2006en;hjkvmlegtYykiraWhkkagjaldiWafturvegna   neikvWrarstWusj;Wsins.JafnframtergertrWfyriraWdregiWverWirtgjldumsj;Wsins wO  meWYvaWfellaniWurvaxtagreiWslurhansvegnaYeirrakrafnasemhannberbyrgWskv. B  a!dliW5.gr.laganna.      Um4.gr. {  W  MeWgreininnierlagttilaWYrvrursemtilgreindareruviWaukanumverWifrWarupp nF efraYrepvirWisaukaskatts,24,5%,samahttogvarWurenvirWisaukaskatturaf 9 matvlumvarlkkaWurmeWlgumnr.175/2006.HiWsamagildieinnigumsykurog  sykurvrur.0viWaukaviWlgumvirWisaukaskattertilgreinthvaWamatvaraskuliveraneWra  YrepioghvaWamatvarahinuefra.Einsogframkemuralmennumathugasemdumer r tilgangurYessararbreytingaralmenntekjuflunfyrirrkissj;WtengslumviWnauWsynlegar e= rWstafanirrkisfjrmlumaukYesssemekkiYykirstWatilaWYrvrursemhrum 0 rWir,Y.e.sykurvrur,slgtiogUmsardrykkjarvrurstivilnandiskattlagningu.    Um5.gr. i _  MeWgreininnierlagttilaWskilafdreginnistaWgreiWslufjrmagnstekjuskattsverWi \4 rsfj;rWungslegstaWalmanaksrsins,enekkiYykiraWsvostddustWatilaWgangatil ' fullsYleiWaWYauverWimnaWarleg.    Um6.gr. `    HrerlagttilaWaWilarmeWheimilisfestiogskattskylduutan0slandsberihrlandi S+! takmarkaWaskattskylduvegnavaxtasemYeirfgreiddaafbankareikningum,verWbrfa-og " fjrfestingasj;Wum,skuldabrfumogWrumkrfumogfjrmlagerningumhrlandi. # kvWiWviWumYvextisemslenskirskattaWilargreiWaerlendumaWilum.Skilgreiningu  $ YvhvaWteljastvextireraWfinna3.tlul.CliWar1.mgr.7.gr.sbr.8.gr.laganna.X;eru !W% undanYegnirvextirsemSeWlabanki0slandsgreiWirsemogvextirsemm;tteknireruaf J""& erlendumrkjum,alYj;WastofnunumogWrumslkumaWilumsemekkieruskattskyldir #' heimarkisnu.SkilyrWiWeraWviWkomandim;ttakandisundanYeginnskattskyldusnu #( heimilisfestarrki.0Yeimtvskttunarsamningumsem0slandhefurgertviWnnurrkier $ ) UmistkveWiWumaWupprunalandvaxtaeigirttaWskattleggjaYmeW0!10% v%N!* skatthlutfalli.Teljim;ttakandivaxtannasigeigarttaWnj;takvWatvskttunarsamninga A&"+ YarfhannaW;skaeftirstaWfestinguYvhjskattyfirvldum.GeraverWurYkrfuaW  '", skattskyldaviWkomandisamningsrkiverWisnnuWmeWstaWfestingufrbrustj;rnvaldi. '#- Ї  Um7.gr. (   GreininhefuraWgeymabreytingar70.gr.tekjuskattslagasemleiWirafYeimbreytingum  semverWa3.gr.lagannasbr.6.gr.Yessafrumvarps.SamkvmtYessugreiWaeinstaklingar  meWtakmarkaWaskattskyldufjrmagnstekjuskattafvxtum.SkattlagninglgaWilameW a takmarkaWaskattskyldufereftir71.gr.lagannaeinsogveriWhefur. T,   Um8.gr.    BrrWiskattyfirvaldagagnvartaWilumsemtregWastviWaWltatupplUsingar,hvort   heldurbeiWninvarWaraWilaYannerfyrirspurnerbeinttileWaskiptiannarraaWilaviWhann,  X hafaveriWvaxandivandamlYarsemhttahefurveriWaWmlhafispillsteWadregistr K #  hmluvegnaskeytingarleysisaWilaumaWsinnalgboWinniskyldusinniumaWveitaum    beWnarupplUsingareWaleggjaframggn.0YessumtilvikumhefurekkiveriWgreiningurum    skylduviWkomanditilframlagningargagna,enfremurt;mltieWasetningurumaWhafa   ;skirskattyfirvaldaaWengu.EfeinhversinnirekkiupplUsingaskyldunframbrilegra wO  stWnaerheimiltaWvsamlitilopinberrarranns;knar.Opinberranns;knerYungmeW B  frumogYverYrffyrirskilvirkariverkfritilaWkomaframhefWbundnuskatteftirliti.Xv    erlagttilmeWkvWiYessuaWrkisskattstj;raverWiheimilaWaWbeitadagsektumYgu   skatteftirlitsgagnvartaWilumsemteljasrstttYvog/eWahafahagsmuniafYvaWliggja {  YeimggnumsemYeimerskyltlgumsamkvmtaWleggjafram. nF   JafnframterlagttilaWfjrmlarWherraverWiheimilaWmeWreglugerWaWsetjannari 9 reglurumkvrWundagsekta.    Um9.gr. r w  NgildandikvWi96.gr.tekjuskattslagaerubarnsnstmaoghefursUntsigrskurWa e= framkvmdaWrttarstaWaYeirrasemtregWastviWaWveitaupplUsingarumskattskilsneraW 0 mrguleytibetrienYeirrasemerusamstarfsfsirogtilbniraWleggjaframggnYgu  skatteftirlits.GildandimlsmeWferWarreglurhafajafnframtleitttilYessaWmlteljastekki  ngjanlegaupplUstefskattaWiliYrastviWaWleggjaframggnogupplUsingarsamkvmt i ;skumskattyfirvaldasemvarWatekjureWafrdrttarliWiskattskilum.0Yessumtilfellumer \4 UmistveriWaWtefjaframgangskatteftirlitsmeWYvannaWhvortaWleggjaekkiframumbeWin ' ggnogskUringareWabWameWframlagninguframaWlokastigimlseWakrutil  yfirskattanefndar.HinaralmennumlsmeWferWareglurogrrWihafaYannigleitttilYesseWa  valdiWhttuYvaWmltefjistrhmlueWa;nUtistviWnverandistand.XverlagttilaW `  skattyfirvldumverWi,Yegarverulegirhagsmunireruhfi,heimilaWaWbeitaskilvirkara S+! rrWiogvkjaYegartilhliWarskattskilumaWhlutaeWalluleytiefekkierulgWfram " umbeWinggneWaskUringar.SkattyfirvldverWiYvviWaWstWursemYessarleystundan # YeirrikrfugildandimlsmeWferWareglna,sbr.lokamlsliW1.mgr.96.gr.laganna,aWsanna  $ thrgulundandrttteknaeWaoffrWafrdrttarliWi,YarsemumbeWinggnhafaekkiveriW !W% lgWframtilsnnunar.SkattaWiliberiYannigallanhallaafYvaWupplUsaekkimeWskil J""& merkilegumhttiumatriWisemvarWaframtaldareignir,tekjurogfrdrttarliWiskattskilum #' snum. #(   ViWalmennaendurskoWuneWaskatteftirlitliggjaoftarenekkifyrirupplUsingareWaskjl $ ) semsUnameWhlutlgumhttiframmismunframtalinnateknaeWaoffrWrafrdrttarliWa v%N!* samkvmtskattframtlumeWaskUrslum.EndurkvrWunskattaoggjaldagrundvelli A&"+ Yessaragagna,semsUnasemslkmeW;tvrWumhttivantaldaskattstofna,erYveWlilegur  '", Ytturalmennristj;rnsUsluframkvmdsemframkvmdermeWhlutlgumhttinYess '#- aWafstaWastekintilmgulegsrefsiYttarmlsins.Skattstj;raeWarkisskattstj;raberaW ( tilkynnaskattranns;knarstj;raefgrunurvaknarumskattsvikeWarefsiverWbrotogberYaW  undirskattranns;knarstj;raaWskapagrundvllfyrirendurkvrWunopinberragjaldaoghins  vegaraWhlutasttilumrefsimeWferW,efskilyrWieruuppfyllttilslks.Skattranns;knarstj;ri a annastafturm;tiekkiendurkvrWunskattstofnaogendurreikningopinberragjaldaogber T, aWvsaYeimYttiniWurstWusinnartilmeWferWarhjrkisskattstj;ra.Lj;stmYvveraaW  einfaldurtreikningurskattstj;raopinberumgjldumgrundvelliYegarfyrirliggjandi  gagnattiekkiaWvaldasakarspjllum,Y;ttforsendurkunniaWverafyrirskattranns;knog   sWariendurkvrWungrundvelliviWb;tarupplUsingasemsranns;knleiddimgulega  X fram.AlmenntverWuraWteljaYaWskilvirkraaWunntsaWljkastj;rnsUsluYttimlan K #  tafarYegartlulegurYtturliggur;tvrttfyrirogskattreikningurereWlilegtframhald    afgreiWslumls,Y;ttYaWstisWarskattranns;knsamrmiviWmeWferWopinberramla.      Um10.gr. wO    lagningskattafelursraWreiknaskatttilgreindaskattstofnaskattframtlum.Xessi B  reikningurferframeftiraWskattframtlogaWrarlgboWnarskUrslurhafaveriWlagWarfram    ogtWastnYessaWfrekariatbeinaskrafistafframteljandum.Skattyfirvldumereftir   atvikumrttaWleiWrttaYessarskUrslureWaskyltaWkallaeftirfrekariggnum.Fistfull {  ngjandiskUringarumvantaldartekjureWaoffrWafrdrttarliWi,Yerskatturendurreikn nF aWurgrundvelliYessskattstofnssemskatturhefWittaWreiknastafupphafi.kvrWun 9 skattstofnsaWnUjuogreiknaWurskatturYeimgrundvellibyggistYannighlutlgum  grunni.EftiratvikumerbeittlagiYarsemumtrekuneraWrWaeWavangYessiYykirum  skrfram.AlmenntupplUsisthefWbundnuskatteftirlitimeWhlutlgumhttifjrhWvan r talinnateknaogumstangsltiWeraWreiknaskattYfjrhWeftiraWmlsmeWferWerlokiW. e= Skatteftirlitiogskattranns;knumergjarnanruglaWsamanenmarkmiWYessaraaWgerWaeru 0 ;lk.Hlutverkranns;knarskattranns;knarstj;raertvYtt,annarsvegaraWskapagrundvll  fyrirendurkvrWunopinberragjaldaoghinsvegaraWhlutasttilumrefsimeWferWefskilyrWi  eruuppfyllttilslks.Skattranns;knarstj;raerskipaWinnanhinsalmennaskattkerfishr i landienannarsstaWarNorWurlndunumergerWurgreinarmunuralmennriendurskoWun \4 samtskatteftirlitiogskattalagabrotumsemeruhendilgreglunnar.FyrirkomulagiWhr ' landihefurskapaWflj;tandimarkalnumillialmennsendurreikningsskattiogskattrann  s;kna,Yarsemranns;knbeinistm.a.aWYvaWkannahuglgaafstWubrotamanns.Hlutlgt  matggnumsemkallaWhefurveriWeftirskatteftirlitiogendurreikningurskattagrund `  velliYeirrahefuralmenntekkihrifrttarstWuaWila,semsWarstirathugunskattrann S+! s;knarstj;ra,semaWgttrirttarstWusakborningskannarm.a.huglgaafstWuviWkomandi " semgrundvllkvrWunarsektareWaannarrarefsirrWa.JafnframthefurveriWYrengtaW # almennuskatteftirlitiogtaliWaWgagnaflunumframkveWiWumfangvrikomintfyrir  $ almennastj;rnsUsluframkvmd.MistlkunYessihefurveriWtilbagaogtlmaWalmennum !W% eftirlitsaWgerWum.VartverWurtaliWaWfjldihlutlgragagnaeWaflunYeirrasamtskUr J""& ingumfrfleirieneinumaWilaraskieignarstWueigandagagnannaYegarekkihefurveriW #' leitaWeftirhuglgriafstWuhansvarWandisetningeWast;rkostlegtgleysi.GgnYauog #( upplUsingarsemaflaWhefurveriWviWalmenntskatteftirliteruYveinsoghvernnurggn $ ) semaflaWhefurveriWtilgrundvallarskattkvrWun. v%N!*   A&"+   & ,  Um11.,12.og13.gr. ( k  0samrmiviWYrbreytingarsemverWa3.gr.tekjuskattslaga,sbr.6.gr.frumvarpsins,  erhrgerWbreytinglgumumstaWgreiWsluopinberragjaldatilaWkveWaumaWinnheimta  sk',(wulistaWgreiWsluskattafvxtumsemgreiddirerutilaWilameWtakmarkaWaskattskyldu. a RttilegakvrWuWoginnborguWstaWgreiWslatekjuskattserfullnaWargreiWslanefndragjalda T, hrlandinYessaWframYurfiaWfarafrekarikvrWuneWalagning.    Um14.gr.   Z  LagWarerutilnokkrarbreytingartekjuhugtakilagaumalmannatryggingar.0fyrstalagi  X ergertrWfyrirYvaWaldurstengdrorkuuppb;tskerWistvegnateknalfeyrisYega. K #  Uppb;tinnierYvbttinnupptalninguYeimb;taflokkumsemskerWastvegnafjrmagns    tekna,sbr.a-ogbliWkvWisins,en15.gr.frumvarpsinservsaWtil5.mgr.18.gr.um    skerWingurorkulfeyrisvegnateknaYarsemgerterrWfyriraWaldurstengdrorkuuppb;t   skerWistmeWsamahttiogrorkulfeyrir. wO    0WrulagigerirfrumvarpiWrWfyrirYvaWfrtekjumarkellilfeyrisYegavegnaatvinnu B  teknaviWtreikningtekjutryggingarverWilkkaWr1.315.200kr.ri480.000kr.ri    eWa40.000kr.mnuWi.ErYaWgertvegnaYessmiklaatvinnuleysissemYj;Winstendur   frammifyrirengrWarlegurfjldiatvinnufrramannaogkvennaYarfaWlifaafatvinnu {  leysisb;tumeinumsaman.Afturm;tierlagttilaWfrtekjumarkrorkulfeyrisYegavegna nF atvinnuteknasamkvmtkvWitilbrWabirgWahaldist;breytt,enYaWern1.315.200kr. 9 ri.TaliWersrstaklegamikilvgtaWstuWlaframaWaukinniatvinnuYtttkuryrkjaYv  efnahagsstandisemnrkir.    0YriWjalagierlagttilaWafnuminverWiheimildtilaWveljamillifrtekjumarksogYess r aWtelja60%afatvinnutekjumtilteknaviWtreikningtekjutryggingar.XettarrWihefur e= aWeinsnUstYeimlfeyrisYegumsemhafahstaratvinnutekjurogaWeinsltillfjldiYeirrafr 0 hrritekjutrygginguvegnaYessararheimildarsemvarsettlgWurenfrtekjumrkvegna  atvinnuteknavorulgleidd.AfnmreglunnarleiWiraukYesstilmikillareinfldunaral  mannatryggingakerfinu. i   0fj;rWalagiergertrWfyriraWlfeyrissj;Wstekjurhafihriftreikningelli-ogrorku \4 lfeyris,ensamkvmtngildandilgumteljastYrtekjurekkitilteknaviWtreikning ' grunnlfeyris.0lj;siYeirrarstWusemupperkominrkisfjrmlumverWuraWteljastnauW  synlegtaWltaYessartekjurteljasttilteknaviWtreikningb;tanna,enfrtekjumarkvegna  grunnlfeyriserntplega215.000kr.mnuWiYannigaWgrunnlfeyrirmuneftirsemWur `  ekkibyrjaaWskerWastfyrrenYvtekjumarkiernWogfallaniWurviWum332.000kr. S+! mnuWi. "   Um15.gr.  $   VsaWertilYesssemframkemurathugasemdumviW14.gr.frumvarpsinsumskerWingu !W% aldurstengdrarrorkuuppb;tarvegnateknalfeyrisYega.GreiWsluraldurstengdrarrorkuupp J""& b;tareruekkitekjutengdarsamkvmtngildandilgumaWWruleytienYvaWskilyrWier #' aWviWkomandiryrkifigreiddangrunnlfeyri.MeWYvaWvsatil5.mgr.18.gr.umskerW #( ingurorkulfeyrisvegnateknamunaldurstengdrorkuuppb;tskerWastmeWsamahttiog $ ) rorkulfeyrir,Y.e.meWsamafrtekjumarki,samaskerWingarhlutfalliogvegnasmutekna. v%N!* SamkvmtfrumvarpinuerYvgertrWfyriraWskerWinguppb;tarinnarhefjistYegarmn A&"+ aWarlegartekjurviWkomandinematplega215.000kr.mnuWienfalliniWurYegarmn  '", aWarlegarheildartekjurhansnemaum332.000kr.mnuWieWaum4millj.kr.ri. '#- Ї  Um16.gr. ( i  GerterrWfyrirYvaWsettverWifrtekjumarklfeyrissj;WstekjurellilfeyrisYegavegna  tekjutryggingarsemnemi10.000kr.mnuWi.sWastarivarrorkulfeyrisYegumtryggt  slktfrtekjumarkognemurYaWn27.400kr.mnuWi.MeWYessaribreytinguermrkuW a stefnatilframtWar,Y.e.aWallirlfeyrisYegarnj;tifrtekjumarksvegnalfeyrissj;Wsteknasem T, rWherraerheimiltaWhkkameWreglugerW,sbr.7.mgr.22.gr.laganna.    Um17.gr.   )  VsaWertilYesssemframkemurathugasemdumviW14.gr.frumvarpsinsumfrtekju  X markellilfeyrisYegavegnaatvinnutekna.Frtekjumarkvistmannavegnaatvinnuteknasam K #  kvmtlgumummlefnialdraWrahefurvalltveriWYaWsamaogfrtekjumarkellilfeyris    YegaogerlagttilaWsvoverWifram.      Um18.og19.gr. wO    LagtertilaWhmarksgreiWslarFWingarorlofssj;WimiWistviWmeWaltalsmnaWartekjur B  foreldraaWfjrhW437.500kr.YannigaWmnaWarlegtgreiWslasj;WsinstilforeldrisverWi    aWhmarki350.000kr.GreiWslurtilforeldrameWlgrimnaWartekjuren437.500kr.aW   meWaltaliverWa80%afmeWaltaliheildarlaunatilteknuviWmiWunartmabilieinsogveriW {  hefur. nF   XessaribreytinguertlaWaWleiWatilsparnaWartgjldumFWingarorlofssj;Wslj;si 9 YeirrarstWusemkominerupprkisfjrmlum.UndirstrikaWeraWYausj;narmiWsemsett  voruframYegarhmarkvarsettgreiWslurnarrinu2004eigaennviWogYessvegnaer  lgWherslaaWlitiWssvoaWumtmabundnaaWgerWsaWrWa.XessvegnaverWurstefnt r endurskoWunfjrhWhmarksgreiWslnatilhkkunarumleiWogaWstWurrkisfjr e= mlumleyfa. 0   Um20.gr.  N  0XX.kaflalagaummeWferWeinkamlaerkveWiWumgjafs;kn.Samkvmt1.mgr.126. i gr.lagannaerd;msmlarWherraheimiltaWkveWannarumskilyrWigjafs;knarmeW \4 reglugerW,Y.m.t.hvenrngilegttilefnistilaWveitagjafs;kn,YauatriWisemltabertilviW ' matfjrhagsstWuumskjandaogheimildtiltakmrkunargjafs;knskv.1.mgr.127.gr.  ensamkvmtYvkvWimtakmarkagjafs;knYannigaWhnniaWeinstiltiltekinnaYtta  mlskostnaWareWagetihstnumiWtiltekinnifjrhW.VegnaYeirraaWstWnasemneru `  rkisfjrmlumYykirnauWsynlegtaWgetatakmarkaWgjafs;knarfjrhWeinstkummla S+! flokkum.XannigverWireglugerWunntaWsetjahmarkgjafs;knarfjrhWsemgeturveriW " mismunandimillimlategunda.JafnframterlagttilaWrherraverWiveittskUrheimildtilaW # setjareglugerWkvWiumhmarkYeirrateknasemumskjandiumgjafs;knvegnaefna  $ hagsmhafatilaWfgjafs;kn. !W%   Um21.og22.gr. #'   Samkvmt38.gr.lagaummeWferWsakamlaskald;marikveWaY;knunskipaWsverj #( andasakamli.D;marikveWurY;knuneinulagiefssemtilnefndurhefurveriWverjandi $ ) sakborningsranns;knarstigiersWarskipaWurtilaWgegnaYvstarfienaWWrumkostiskal v%N!* lgreglustj;rikveWaY;knuntilnefndsverjanda.048.gr.lagannaerkveWiWumY;knun A&"+ rttargslumannsbrotaYolaogreglurnarsamsvaraYeimsemgildaumY;knunfyrirverj  '", endur.X;knunbWiverjendaogrttargslumannagreiWistrrkissj;Wi.D;mst;larWhefur '#- settviWmiWunarreglurfyrird;maratilaWfaraeftirviWkvrWunY;knunarbWifyrirverj ( endurogrttargslumenn.HrerlagttilaWrWherraverWiveittheimildtilaWkveWameW  reglugerWviWhvaWatmagjaldd;mst;larskulimiWaviWkvrWunY;knunar.ErYettalagttil  lj;siYessaWlkkaYarfYannkostnaWsemngreiWistrrkissj;WivegnaY;knunarverjenda a ogrttargslumanna. T,   Um23.!26.gr.  z  LgboWinframlgrrkissj;WitilYj;WkirkjusafnaWa,skrWratrflagaogHsk;la0s   lands,svonefnds;knargjld,erukvrWuWmeWYeimhttiaWkveWingrunnfjrhWhkkar  X milliraskv.3.tlul.2.gr.lagannameWYvaWofanhanabtisthkkunsemkannaW K #  verWameWaltekjuskattstofnieinstaklingallulandinumillinstliWinnatekjuraundan    tekjurinu.FramlagiWreiknastfyrirallaeinstaklinga,16raogeldri,ogerdeiltttilYj;W    kirkjusafnaWa,skrWratrflagasamkvmtlgumumskrWtrflgnr.108/1999ogH   sk;lasj;Ws.RtteraWbendaYessusambandiaWYrttfyrirnafngiftinainnheimtirrkiW wO  reyndengins;knargjldheldurerumYaWaWrWaaWframlagiWerreiknaWsamkvmtlgum B  grundvelliframangreindraviWmiWa.TilYessaWnframYeimsamdrttitgjldumrkisins    semnerstefntaWernauWsynlegtaWlkkaYfjrhWsemgreiWisttilYj;WkirkjusafnaWaog   skrWratrflaga.FramlagsemergreittfyrireinstaklingasemhvorkieruYj;Wkirkjunnin {  skrWutrflagisamkvmtlgumnr.108/1999rennurtilHsk;lasj;WshjHsk;la0slands. nF Xettaframlagvegnaeinstaklingautantrflagatengistekkibeintneinumtgjldumsem 9 stofnastvegnatrarskoWanaf;lkstiltrariWkunarlktoggildirhjskrWumtrflgum,  Y.m.t.Yj;Wkirkjunni.XerframlagiWarfleifWfrfyrritWYegaraWeinseinnhsk;livarland  inuogsrekkihliWstWugagnvartWrumhsk;lum,aukYesssemYaWYykirekkifallavel r aWrlegrifjrlagagerWumhsk;lastigiW.XykireWlilegraaWYettafyrirkomulagframlagsins e= tilHsk;lasj;WsverWiafnumiWogaWstaWYesskomibeinfjrveitingrrkissj;Wi. 0   Um27.gr.    01.mgr.7.gr.lagaumgreiWslurkissj;Wsb;tumtilYolendaafbrotaerkveWiWumaW i bturvegnaeinstaksverknaWarskuliekkigreiddarnemahfuWst;llkrfunnarsaWlgmarki \4 100.000kr.HrerlagttilaWYessilgmarksfjrhWverWihkkuW400.000kr.Engin ' hkkunhefurorWiWYessarilgmarksfjrhWfrupphafienlgint;kugildi1.janar1996.  MeWYessariaWgerWerbWitekiWtillittilverWlagsYr;unarfrYvaWlginvorusettriW1995  eneinnigerveriWaWtakmarkatgjldinviWmeiratj;nenWur.GerterrWfyriraWmeW `  Yessaribreytingulkkitgjldinum30millj.kr.ri.riW2008fenguum200einstakling S+! arbtttj;nrYessumsj;Wi.0130tilvikumvarum;verulegarb;tafjrhWiraWrWasemaW " llumlkindumhefWuekkifengistgreiddarmiWaWviWYbreytingusemhrerlgWtil. #   Um28.gr. !W%   0greininnierlagttilaWlgnr.84/2008,umuppb;teftirlaun,verWifelldniWur.Lgunum J""& vartlaWaWtryggjaf;lki67raogeldrasemttitakmrkuWeWaenginrttindilf #' eyrissj;WumtilteknarlgmarksgreiWslursemreiknaWarvorutaWlokinnilagninguopin #( berragjalda.MeWbreytingumlgmarksframfrslutryggingulfeyrisYegaTryggingastofn $ ) unarrkisinsseptember2008varYeimsemuppb;tinnivartlaWaWstyWjatryggW v%N!* lgmarksframfrslasemgeriraWverkumaWekkierlengurYrfuppb;teftirlaun. A&"+    '",   & a  Um29.gr. ( $  0greininniogkvWitilbrWabirgWaVIIerkveWiWumnauWsynlegarlagabreytingar  vegnaformarkisstj;rnarinnarumaWsparako'a(0stnaWviWYj;WlendumlYessuriognstu  tveimurrum.Yessutmabilitaki;byggWanefndenginnUsvWitilmeWferWarogfjrmla a rWherralUsiekkikrfumumYj;Wlendur.XarmeWsparastumtalsverWurkostnaWurfjr T, mlarWuneytisviWundirbningkrfugerWaformiaWkeyptrarYj;nustulgfrWingaauk  kostnaWarhj;byggWanefnd,einkumvegnaupplUsingaflunarYj;Wskjalasafns.Hinsvegar  ergertrWfyriraW;byggWanefndljkiYeimmlumsemnefndinhefurnYegartilmeW   ferWar.XarsemgengiWertfrYvaWekkikomitilneinnauppsagnavegnasparnaWaraWgerWa  X rkisstj;rnarinnarerfrumvarpinuaWfinnaheimildtilaWrWastarfsmenn;byggWanefndar K #  tmabundiWtilannarrasambrilegrastarfainnanStj;rnarrWs0slands.      Um30.gr.      kvWiWYarfnastekkiskUringar. wO  @ UmkvWitilbrWabirgWaI.      HrerannarsvegarkveWiWum8%hkkuntekjuskattiaftekjumyfir700Yskr.   mnuWifrogmeW1.jl2009til31.desember2009.Xessilagningsrstaks8%tekjuskatts {  gerirkrfurtilYessaWtekjursusrgreindareftirrshelmingum.AlmenntmunYettaekki nF valdavandkvWumhvaWlaunatekjurogaWrarreglulegartekjurhrrirYarsemYrkoma 9 framsamkvmtgreiWslutmabilumstaWgreiWsluskr.TilfallanditekjurutanstaWgreiWslu  YarfviWframtalaWfrahvornrshelmingfyrirsigeftirYvsemYrhafafalliWtil.    HinsvegarkveWurgreininumaWviWlagningu2010skulistaW10%leggja15%tekju r skattfjrmagnstekjur,semfalliWhafatilfrogmeW1.jltil31.desember2009ogeru e= umfram250.000kr.hjeinstaklingi.Xegarumhj;neWasamskattaWf;lkeraWrWaskal 0 skiptasameiginlegumvaxtatekjumjafntmilliYeirraYegartekjuviWmiWunYessierfundin  ogskattleggjasrstaklegahjhvoruumsig.AWilumsemundanYegnirerualmennriskatt  skylduskv.4.gr.laganr.90/2003,umtekjuskatt,verWursmuleiWisgertaWgreiWa15% i tekjuskattaffjrmagnstekjumsnumgreindutmabili.fallnirvextirogverWbturfyrir \4 1.jl2009verWaskattlagWarhinualmenna10%skattYrepi.Tmasetningteknaeinsoghr ' ergertrWfyrirgerirkrfurtilfjrmlastofnanaogframteljenda,ensamkvmtfrumvarpinu  erlagttilaWfjrmlarWherraverWiheimilaWaWsetjareglugerWYarsemskilaskyldumaWilum  skv.3.gr.laganr.94/1996verWisettarreglurumframkvmdafdrttarstaWgreiWslu,Yannig `  aWafstaWatiltmasetningarteknattiaWliggjafyrirfrogmeWofangreindutmamarkimeW S+! hliWsj;nafYeimreglumsemsettarvoruviWupptkustaWgreiWslufjrmagnstekjur1.janar " 1997. #   UmkvWitilbrWabirgWaII. !W%   Aflaunumeinstaklingsumfram700.000kr.mnuWieinsogYaueruskilgreindskv.15. J""& gr.laganr.45/1987skallaunagreiWandihverjugreiWslutmabilistaWgreiWslufrogmeW1. #' jltil31.desember2009reiknasrstaklega8%tekjuskattogskilatilinnheimtumanns #( samrmiviWalmennkvWiumskilstaWgreiWslusamkvmtstaWgreiWslulgum. $ )   UmkvWitilbrWabirgWaIII. A&"+   FrogmeW1.jl2009erskilaskyldumaWilumskv.3.gr.laganr.94/1996gertskyltaW  '", innheimta15%fjrmagnstekjuskattafskattskyldumfjrmagnstekjumsamrmiviW4.og '#- 5.gr.laganna.BreytingsemYessigerirYrkrfuraWvaxtatekjursemfallatilfyrriog ( seinnirshelmingirsins2009suaWgreindar,YannigaWekkisinnheimtur15%tekjuskattur  afvaxtatekjumsemfllutilfyrir1.jlY;ttgreiddarsueWagjaldkrfareftirYaWtmamark.  ViWsetningulaganr.94/1996,umstaWgreiWsluskattsfjrmagnstekjur,vorusetttarleg a kvWiumtmasetningutekna,YarsemfallnirvextirogverWbturfyrirsetningulagaum T, skattskyldufjrmagnsteknavoruskattfrjls.Lj;steraWbyggjamYeimkvWumsemsett  voruafYvtilefniviWsetningureglugerWarumkvrWunogtmasetninguvaxtateknaeftirYv  hvortYrskulumeWtillititilYeirratmamarkasemYrfallatilfyrir1.jl2009sta10%   skattlagningueWa15%eftirYaWtmamark.XverlagttilaWrWherraverWiheimilaWaWkveWa  X umnnaritfrslureglugerW. K #    MeW5.gr.frumvarpsinsverWaskilafdreginnistaWgreiWslufjrmagnsteknarsfj;rWungs    legstaWalmanaksrsinsfrogmeW1.jl2009.0lj;siYesserlagttilaWskilafdreginnar    staWgreiWslusemYegarhefurveriWinnheimtfyrrihlutarsinsfarifram20.jl2009og   eindagiverWi15dgumsWar. wO    UmkvWitilbrWabirgWaIV.    !  MeWlgumnr.60/2009varfjrhWkl;metragjaldslkkuWum20%.KomiWhefurlj;s   aWlWsthefuraWkveWaskUrtumhvernigstaWiWskuliaWlagningustaWtlunarviW {  YessaraWstWurvegnafyrratmabilsrsins2009ogerkvWiYessultaWaWbtarYv. nF   UmkvWitilbrWabirgWaV.  #  GerterrWfyrirYvaWskerWingarhlutfalltekjutryggingarverWihkkaWr38,35%45%  tmabilinufr1.jl2009tilogmeW31.desember2013.HlutfallYettahefurfariWlkkandi r undanfrnumrum,Yannigf;rYaWr45%39,95%riW2007ogafturr39,95%38,35% e= riW2008.XverraunveriWaWhverfatilsamaskerWingarhlutfallsogvargildirinu 0 2006.XrttfyrirYessabreytingumunutekjulgstulfeyrisYegarnirekkifinnamikiWfyrir  YessaribreytinguYarsemlkkuntekjutryggingartilYeirramunleiWatilhkkunarsrstakri  uppb;tlfeyriefheildartekjureinhleypslfeyrisYegaerulgrien180.000kr.mnuWieWa i 153.500kr.hjlfeyrisYegasemergiftureWafrekkigreiddaheimilisuppb;tafWrum \4 stWum. ' @ UmkvWitilbrWabirgWaVI.    SjathugasemdirviW23.!26.gr. `    UmkvWitilbrWabirgWaVII. " (  &  SjathugasemdirviW29.gr. # ' )  J""&  &   Fylgiskjal. ( mAU?) dE?$ A^m   FjrmlarWuneyti, a fjrlagaskrifstofa: T,   UmsgnumfrumvarptillagaumrWstafanirrkisfjrmlum.   *  MeWfrumvarpiYessuerlagttilaWgerWarverWibreytingarnokkrumlgumtilaWmta   miklutekjufalliogtgjaldaaukasemrkissj;WurhefurorWiWfyrirvegnafallaefnahags  X kerfiWogYeirramikluskuldasemfalliWhafarkissj;WkjlfariW.FrumvarpiWerhlutiaf K #  vWtkumrWstfunumsemformaWeraWgrpatilgrundvelliaWgerWatlunarum'()aWn    jfnuWirkisfjrmlunumrunum2009til2013.LgfestingbreytingaUmsumlgumum    tekjuflunrkissj;WsogtilteknumlgbundnumtgjaldaliWumerunauWsynlegaryfirstand   andisumarYingitilaWmtafyrirsjanlegumfrvikumfrmarkmiWumumrekstrarhallarkis wO  sj;WssemsettvorufjrlgumYessars. B    Vegnatekjuflunarfyrirrkissj;WerlagttilaWtryggingagjaldhkkir5,34%7%og    skili12,5milljarWakr.auknumtekjumri,enaWtekjuaukinnverWium7milljarWarkr.   Yessuri.XettaerutlaWarheildartekjurafgjaldinuengerterrWfyriraWrkiWsjlftgreiWi {  um2milljarWakr.rivegnaYessararhkkunarogrman1milljarWkr.Yessuri.Breyt nF ingfyrirkomulagivirWisaukaskattsertlaWaWskilirkissj;Wi2,5milljarWakr.auknum 9 tekjumri,enaWtekjuaukinnverWium700m.kr.Yessuri.hriftilhkkunarvsitlu  neysluverWsermetin0,25%.GerterrWfyriraWsrstakt8%tekjuskattslagtekjurum  fram700.000kr.aukiskatttekjurum4milljarWakr.rlegaenaWgreiWsluhrifinYessuri r verWium2milljarWarkr.tlaWeraWtekjurrkissj;Wsgetiaukistum2milljarWakr.ri e= vegnahkkunarfjrmagnstekjuskattir10%15%.GreiWsluhrifinrinu2009erutl 0 uWum300m.kr.Yarsemhlutiskattsinsskilarsrekkifyrren2010.GerterrWfyriraWskil  afdreginnistaWgreiWslufjrmagnsteknaverWirsfj;rWungslegastaWalmanaksrsinsoger  gertrWfyriraWgreiWsluhriftekjuhliWrkissj;WsverWium10milljarWarkr.Yessuri.Hr i erumtilflutninginnheimtuaWrWaenekkiviWb;tartekjur.0frumvarpinuergerWsbreyt \4 ingaWaWilarsemekkihafaheimilisfestihrlandigreiWiskattavegnavaxtasemYeirf ' greiddahrlandi.EkkiergertrWfyriraWskatttekjurvegnaYessaverWiverulegarvegna  tvskttunarsamninga,enhugsunineraWdragartekjutapiogundanskoti.AukYesserlagt  tilaWskattframkvmdverWistyrktmeWYvaWherWaskatteftirlit,einkummeWfjrmlalegum `  umsvifumeinstaklingaogfyrirtkja. S+!   MeWfrumvarpinuerueinniglagWartilbreytingarsemtlaWeraWdragartgjldum " rkissj;Ws.0almannatryggingumerfyrstalagilagttilaWfrtekjumarkvegnaatvinnutekna # ellilfeyrisYegaverWilkkaWr1.315Ys.kr.480Ys.kr.ri.0WrulagierlagttilaW  $ heimildtilaWveljamillifrtekjumarksogYessaWtelja60%afatvinnutekjumtilteknaviW !W% treikningtekjutryggingarverWiafnumin.Xessibreytingfelursr;verulegansparnaWen J""& leiWirY;tileinfldunarkerfinu.0YriWjalagierlagttilaWlfeyrissj;Wstekjurhafihrift #' reikninggrunnlfeyris.0ngildandilgumhafalfeyrissj;Wstekjurekkihrifgrunnlfeyri #( ;hWYvhversuhartekjurumeraWrWa.0fj;rWalagierlagttilaWviWmiWunartekjurhafi $ ) hrifaldurstengdarorkuuppb;tensamkvmtngildandilgumeruYessarbturekki v%N!* tekjutengdar.0fimmtalagierlagttilaWskerWingarhlutfallvegnatekjutryggingarhkkir A&"+ 38,35%45%tmabilinu1.jl2009til31.desember2013.0sjttaogsWastalagierlagt  '", tilaWsettverWisrstaktfrtekjumarkvegnalfeyrissj;WsteknaellilfeyrisYegaviWtreikning '#- tekjutryggingar.FrtekjumarkiWnemur120Ys.kr.ri.XessberaWgetaaWYessibreyting, ( ;lkthinumbreytingunum,felurekkisrsparnaWhelduraukasttgjldrkissj;Wsum700  m.kr.ri.SamtalsertlaWaWmeWYessumbreytingummunitgjldalmannatrygginga  lkkaum3.650m.kr.rsgrundvelli.MiWaWviWYaWaWbreytingarnartakigildiYann1.jl a 2009mgerarWfyriraWYessurimunitgjldrkissj;Wslkkasemnemurumhelmingi T, afYeirriupphW.    XerlagttilaWfrtekjumarkvistmannavegnaatvinnuteknaviWtreikningvistunarfram  lagsverWilkkaWmeWsamahttiogmeWbreytingumalmannatryggingum.Frtekjumark   vistmannavegnaatvinnuteknasamkvmtlgumummlefnialdraWrahefurvalltveriWYaW  X samaogfrtekjurellilfeyrisYegaoglagtertilaWsvoverWifram. K #    MeWfrumvarpinuerlagttilaWhmarksgreiWslurrFWingarorlofssj;WiverWilkkaWar    r400Ys.kr.350Ys.kr.mnuWi.XerlagttilaWrtturtilfWingarorlofsfalliniWur    eftir36mnuWifrfWingubarnsstaW18mnaWasamkvmtngildandilgum.VerWi   frumvarpiW;breyttaWlgumertlaWaWgreiWslurvegnafWingarorlofslkkium350m.kr. wO  rsgrundvelli.XarsemgerterrWfyriraWlgineigibaraviWumforeldrabarnasemfWast B  eWaerufrumttleiddeWatekinvaranlegtf;stur1.jl2009eWasWarverWursparnaWurinn    Yessurium70m.kr.     0frumvarpinuerlagttilaWrWherragetisetthmarkgjafs;knarfjrhWireinkamlum {  meWreglugerW.SlktkvWihefurekkiveriWtilstaWarheldurhafatgjldrkisinsrWistaf nF fjldamlaogumfangiYeirra.BtfrslareglugerWarkvWisinsliggurekkifyrirYessustigi 9 engerterrWfyriraWYaWverWigertmeWYeimhttiaWtgjldYessarslkkium20m.kr.  enum50m.kr.nstariogframvegis.    AukYesserlagttilaWkvarWanirumviWmiWunargjaldvegnaY;knunarsemgreidderr r rkissj;WitilverjendaogrttargslumannasakamlumverWifrWarfrd;mst;larWitil e= rWherra.GerterrWfyriraWrWherrakveWitmagjaldiWmeWreglugerW.0dagertmagjaldiW 0 11.200kr.ogerviWYaWmiWaWaWmeWreglugerWverWiYaWlkkaWum12%.rlegursparn  aWurvegnaYessertlaWur40m.kr.ogaWYessurimunikostnaWurinnYvlkkaum20  m.kr. i   0frumvarpinuerlagttilaWviWmiWunarfjrhWs;knargjaldaverWilkkuWtilaWnfram \4 tgjaldalkkunfyrirrkissj;WbWiYessurioghinunsta.LagttilaWgjaldiWverWilkkaW ' r855kr.mnuWisamkvmtngildandilgum811kr.frgildistkuogfyrirriW2010  verWiYettagjald767kr.mnuWi.MeWbreytingunniergertrWfyriraWtgjldrkisins  Yessurilkkium150m.kr.ogum300m.kr.nstari.Framlgrrkissj;Wivegna `  s;knargjaldatilYj;WkirkjusafnaWa,skrWratrflagaogHsk;la0slandshafaveriWlgboWin S+! enYrttfyrirnafngiftinaerureyndekkiinnheimtneins;knargjldafrkinuheldurerum " YaWaWrWaaWframlagiWerreiknaWsamkvmtlgumgrundvellikveWinnaviWmiWa. # GjaldiWergreittmnaWarlegafyrirhverneinstakling16raogeldritilofangreindraaWila.  $ 0frumvarpiYessuerlagttilaWlgbindings;knargjaldasemrunniWhafatilHsk;lasj;Wshj !W% Hsk;la0slands,Y.e.framlagvegnaYeirrasemekkieruYj;WkirkjunnieWaskrWutrflagi, J""& verWiafnuminogYessstaWkomivanalegfjrheimildsamkvmtfjrlgum.0fjrveitingum #' tilHsk;lasj;WsfjrlgumfyrirriW2009hefurYegarveriWgertrWfyrirYvaWframlag #( tilhansverWiekkilengurlgboWiW. $ )   MeWfrumvarpiYessuerlagttilaWviWmiWunarfjrhWgreiWslnatilYolendaafbrotaverWi v%N!* hkkuWr100.000kr.400.000kr.enkrfurundirviWmiWunarfjrhWumeruekkigreiddar A&"+ rrkissj;Wi.TilgangurinnmeWYessaribreytingulgunumerannarsvegaraWlkkakostn  '", aWfyrirrkissj;WoghinsvegaraWtakatillittilverWlagsYr;unarfrrinu1995Yegarlgin '#- vorusett,enviWmiWunarfjrhWinhefurekkitekiWbreytingumfrYeimtma.MeWbreyt ( ingunniergertrWfyrirYvaWtgjldYessurigetilkkaWum30m.kr.ogaWrlegkostn  aWarlkkunfyrirrkissj;WgetiveriWalltaW60m.kr.    0frumvarpinuerlagttilaWhgtverWiverkefnumvegum;byggWanefndarYj;Wlendu a mlumfrYvsemgerthefurveriWrWfyrir.BreytinginfelursraWYessuognstutveim T, urrummuni;byggWanefndekkitakanUsvWitilmeWferWarogfjrmlarWherraekkilUsa  frekarikrfumumYj;Wlendur.XarmeWsparastkostnaWurviWundirbningkrfugerWaformi  aWkeyptrarYj;nustulgfrWingaaukkostnaWarhj;byggWanefnd,einkumvegnaupplUsinga   flunarXj;Wskjalasafns.GerterrWfyriraWum40m.kr.getisparastvegnaYessaYessuri  X og150m.kr.nstutveimurrum. K #    0meWfylgjanditfluerudreginsamanhriffrumvarpsinstillkkunarrkistgjldum    Yessuognstari,auktgjaldaaukarkisinsvegnatryggingagjalds:    *AUBd d dO dO@ /dc /dO GUH??,dd ,dd ,dd +  (wO wO  (Tlurm.kr. 2#k  2 2009 ?,!k " ? 2010 @1'k "   @Almannatryggingar 2#`  21.825 ?,!` U ?3.650 @1'` U   @FWingarorlofssj;Wur 2#}U  270 ?,!}U U ?350 @1'}U U   @Gjafs;knir 2#rJ  220 ?,!rJ U ?50 @1'rJ U   @MeWferWsakamla 2#g? 220 ?,!g?U ?40 @1'g?U   @S;knargjld 2#\4 2150 ?,!\4U ?300 @1'\4U   @GreiWslurtilYolendaafbrota 2#Q)  230 ?,!Q)!U ?60 @1'Q)"U   @Tryggingagjald UFF# @-1000@U-1.000 aNCF$U @-1000 @ a-2.000 @1'F%U   @Xj;Wlenduml 2#;& 240 ?,!;'U ?75 B1';(U   B Samtals: 4#0) 4 1.155 ?,!0*U ? 2.525 7-+0+U   7  Samtalserutekjuhriffrumvarpsinsmetinum21milljarWkr.rsgrundvelli,enaW , tekjuaukninginrinu2009verWium10milljarWarkr.auk10milljarWakr.greiWslutilfrslna w- vegnafjlgunargjalddagafjrmagnstekjuskatts.0tlunumaWgerWirrkisfjrmlumergert jB. rWfyriraWlkkaYurfirkistgjldogaukatekjursemsvaratil20milljrWumkr.Yessu 5 / ri.tgjaldahliWtekurfrumvarpiWtilYeirraYttasemYarfnastlagabreytingaengerWer 0 greinfyrirWrumrWstfunumrkisfjrmlumgreinargerWmeWYessufrumvarpi. 1   VerWifrumvarpiW;breyttaWlgummgerarWfyriraWtgjldrkissj;WsaukistnokkuW n2 vegnabreytingasemgeraYarftlvukerfumvegnainnheimtuskatta,aukannarstilfallandi a93 kostnaWar.tlaWeraWrWistverWibrWabirgWarWstafanirvegnainnheimtunnarogaWt ,4 gjaldaaukivegnaYessgetiorWiWbilinu10!20m.kr. 5