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FrumvarpYettaerfluttsamhliWalagafrumvarpitilbreytingalgumnr.3/2006,um  X rsreikninga.Lgumb;khaldhafaaWgeymakvWiumb;khaldsskyldu,b;kfrsluog K #  b;khaldsskjloggeymsluYessaragagna,aukalmennrakvWaumrsreikningafyrirnnur    flgenYausemfallaundirlgumrsreikninga.      MeginbreytingarYrsemhrerulagWartilerusamrmiviWbreytingarfrumvarpitil   breytingalgumumrsreikningavarWandihlutverkendurskoWendaannarsvegarog wO  skoWunarmannahinsvegar.TilviWb;tarerlagttilaWheimildflagannatilaWhafatexta B  b;khaldsb;kaogrsreikningadnskueWaenskustaWslenskuverWivkkuWttilannarra    flagaenYeirrasemhafaheimildtilaWhafareikningsskilinerlendumgjaldmiWli,svoog   kvWivarWandigeymslub;khaldsgagnaerlendisalltaWsexmnuWi. {    0frumvarpinuerulagWartilbreytingarsemleiWiraflgumnr.79/2008,umendurskoW nF endur,semt;kugildi1.janar2009.TluverWarbreytingarvorugerWarWurgildandi 9 lgumogreglumumendurskoWendur.LgintakatilendurskoWendaogstarfaYeirrasem  felastendurskoWuneinsoghnerskilgreindlgunum.SamkvmtYeimlgumgetaekki  aWrirenYeirsemflggildingurWherraendurskoWaWreikningsskilogritaWYausamrmi r viWendurskoWunina. e=   BreytingarYeimgreinumsemfjallaumendurskoWunogyfirferWrsreikningserugerWar 0 tilaWskUrgreinarmunurverWihlutverkiendurskoWandaogskoWunarmanna,YannigaWekki  shgtaWleggjaaWjfnuendurskoWunogritunendurskoWandasamkvmtlgumum  endurskoWendurogyfirferWogundirritunskoWunarmanna.HafaYvgreinarnarsemfjallaum i endurskoWunogyfirferWrsreikningaveriWfrWartil,YeimbreyttogreyntaWskilgreinaYr \4 betur.EndurskoWendumberaWfaraeftirlgumnr.79/2008,umendurskoWendur,enYar ' komaframYrskyldurogverklagsemYeimberaWfylgja.LagtertilfrumvarpiYessuaW  setjaeinagreinskilgreininguskoWunarmnnumogkvWiumhfisskilyrWi,;hWis  skilyrWiogYvinnusemYeirinnaaWhendi. `    0frumvarpiYessuerlagttilaWskoWunarmaWur?yfirfari rsreikningen?endurskoWi  S+! ekki.0ngildandilgumersennrttumaWendurskoWandiogskoWunarmaWur?endurskoWi  " reikninga.0lgumumendurskoWendurerhugtakiWendurskoWunskilgreintsvo:?:hWog # kerfisbundinflungagnaogmatYeimYeimtilgangiaWltalj;srkstuttogfaglegtlit  $ endurskoWandaumreiWanleikaYeirraogframsetningusamrmiviWlg,settarreiknings !W% skilareglureWannurskilyrWisemframkomalitsgerWinni. ErYvmeWYessariskilgrein J""& ingubiWaWskilgreinaendurskoWunsemverkendurskoWanda.LagterYvtilaWnotaWverWi #' hugtakiWyfirferWrsreikningsYegarskilgreinaskalhlutverkskoWunarmanns. #(   EinnigerlagttilaWskoWunarmaWur?undirriti rsreikningmeWnafniogdagsetninguen $ ) ?riti ekkirsreikningeinsogendurskoWandi.11.gr.laganr.79/2008,umendurskoWendur, v%N!* fjallarumritunendurskoWandaogsegirYaraWrituninskuliverasamrmiviWalYj;Wlega A&"+ endurskoWunarstaWla.LagtertilaWekkisnotaWhugtakiW?ritun YegarumeraWrWa  '", staWfestinguskoWunarmannsYeirrivinnusemhanninniraWhendi.LagtertilaWskoWunar '#- maWurstaWfestiyfirferWsnareikningnummeWundirskriftsinniogdagsetninguYannigaW ( hinnalmenniflagsmaWurogaWrirsemlesarsreikninginngetisWhverhafiyfirfariWrs  reikninginn.byrgWreikningsskilaeralltafhjstj;rnflagsogbreytirYaWengubyrgW  hennarY;ttendurskoWandiritirsreikningeWaannaraWilistaWfestimeWundirritunvinnu a sna. T,   VaxanditilhneigingflagatilaWhafatextarsreikningsenskukemureinkumtilafYv  aWumerlendaeignaraWildog/eWastj;rnaraWilderaWrWa.XvfylgiraukakostnaWuraWYurfa  aWltaYUWatextarsreikningsslenskuaWeinsvegnaYessaWYaWberaWbirtahannopin   berlegameWframlagninguhanshjrsreikningaskr.  X   XverulagWartilbreytingarkvWiumtextab;khaldsb;kaogrsreikninga.Xegar K #  heimilaWvarrinu2002aWflggtufengiWaWfrab;khaldogsemjarsreikninga    erlendumgjaldmiWlumvarjafnframtheimilaWaWYaueinmttuvkjafrYvaWtextib;k    haldsb;kaogrsreikningavrislensku.TextinnmttiveradnskueWaenskuaukYess   semYaumttuhafab;khaldsggnsnerlendisvegnafrslub;khaldsalltaWsexmnuWi, wO  enskyltvaraWflytjaYauheimfyrrefeftirlitsaWilarkrefWustaWgangsaWYeim.ReynslasUnir B  aWfjldiflagahefurrsreikningasnaenskuYrttfyriraWverameWreikningsskilin    slenskumkr;numogekkertsambandermilliYessaWfrab;khaldiWerlendumeWainn   lendumgjaldmiWliogtextab;khaldsinseWafrslub;khaldshrlendiseWaerlendis.ErYv {  lagttilYessufrumvarpiaWgeraYaWaWalmennriheimildaWtextib;khaldsb;kaogrsreikn nF ingaogstaWsetningb;khaldsgagnagetiveriWerlendisalltaWsexmnuWiogekkibundinviW 9 frsluYesserlendumgjaldmiWli.BendamaWrafrntfrtb;khalderaWverWaalgengara  ogerYalltaf;hefturaWganguraWrafrnumb;khaldsggnumntillitstilhvarb;khalder  vistaWheiminum.TekiWerY;framaWYaWverWiaWveraeWlilegarforsendurfyrirYessum r frvikum,t.d.aWumerlendaeignaraWildsaWrWasvoogstj;rnaraWilderlendramanna e= Yegartextinnerekkislensku. 0  III.SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar.     FrumvarpiWY;ttiekkikallasrstakaskoWunsamrmiviWstj;rnarskr. i  IV.SamrW.  '   ViWsamningufrumvarpsinshafWirWuneytiWsamrWviWFlagviWurkenndrab;kara,  Flagb;khaldsstofa,FlaglggiltraendurskoWendaogrsreikningaskr.   V.Mathrifum.  S+!   FrumvarpiWerlagtframYeimtilgangiaWeinfaldaoggeraskUrariYrkrfursemeru " gerWartilb;khaldsogreikningsskilaflaga.EkkiertaliWaWfrumvarpiWhafifrmeWsr # breytingarstrfumendurskoWendaeWaskoWunarmannaYrttfyriraWbreytingarnarmiWiaW  $ YvaWbreytangildandilgumsemleggjastrfYeirraaWjfnu. !W% @ AthugasemdirviWeinstakargreinarfrumvarpsins. #' @ Um1.gr. #(   0aliWerlagttilaWYaWverWiheimilaWYegarsrstakarstWurerufyrirhendi,ogYhelst $ ) viWerlendaeignaraWildeWastj;rnaraWild,aWhafatextab;khaldsb;kadnskueWaensku. v%N!*   VaxanditilhneigingflagatilaWhafatextarsreikningsenskukemureinkumtilafYv A&"+  aWumerlendaeignaraWildog/eWastj;rnaraWilderaWrWa.XaWerYvaukakostnaWurhjYeim  '", semYurfaaWltaYUWatextarsreiknings&   slenskuaWeinsvegnaYessaWYaWberaWbirta ( hannopinberlegameWframlagninguhans'( PԀhjrsreikningaskr.    XegarheimilaWvarrinu2002aWflggtufengiWaWfrab;khaldogsemjars  reikningaerlendumgjaldmiWlumvarjafnframtheimilaWaWYaueinmttuvkjafrYvaW a textib;khaldsb;kaogrsreikningavrislensku.TextinnmttiveradnskueWaensku. T, ReynslasUniraWfjlmrgflghafarsreikningasnaenskuYrttfyriraWreikningsskilin  suslenskumkr;num.ErnveriWaWopnafyrirYannmguleikafyrirnnurflgenYau  semhafaheimildtilaWfrab;khaldogsemjarsreikningaerlendumgjaldmiWliaWhafa   textab;khaldsb;kadnskueWaensku.TekiWerY;framaWYaWverWiaWveraeWlilegar  X forsendurfyrirYessumfrvikum,t.d.aWumerlendaeignaraWildsaWrWasvoogstj;rnar K #  aWilderlendramannaYegartextinnerekkislensku.      0bliWerleiWrtttilvsuntillagaumrsreikningasembreyttistvegnaendurtgfulag    anna.     0cliWerlagttilaW2.mlsl.2.mgr.verWifelldurbrottYarsemlagtertilaWheimildin wO  verWialmenn,sbr.aliW. B  @ Um2.gr.     XegarheimilaWvarrinu2002aWflggtufengiWaWfrab;khaldogsemjars {  reikningaerlendumgjaldmiWlumvarjafnframtheimilaWaWYaumttuhafab;khaldsggn nF snerlendisvegnafrslub;khaldsalltaWsexmnuWi,enskyltvaraWflytjaYauheimfyrr 9 efeftirlitsaWilarkrefWustaWgangsaWYeim.LagterntilaWllflgfiheimildtilaWvarW  veitab;khaldsggnvegnafrslub;khaldsYeirraerlendisalltaWsexmnuWintillitstil  YesshvortYaufrib;khaldiWslenskumgjaldmiWlieWaerlendum.BendamaWrafrnt r frtb;khalderaWverWaalgengaraogerYalltaf;hefturaWganguraWrafrnumb;khalds e= ggnumntillitstilhvarb;khaldervistaWheiminum. 0   0bliWerumsamrminguorWnotkunaWrWa.OrWiW?rafrnt hefurruttbrottorWunum  tlvubnaWurogtlvutkur.  @ Um3.gr. \4   LagtertilaWheimilaWverWiYegarsrstakarstWurerufyrirhendi,ogYhelstYegarum ' erlendaeignaraWildeWastj;rnaraWilderaWrWa,aWhafatextarsreikningsdnskueWa  ensku.  @ Um4.gr. S+!   1.mgr.fjallarumendurskoWunogyfirferWreikningsskilahjYeimaWilumsemekkifalla " undirkvWilagaumrsreikninga.kvWiumaWflagsmennsemfarameW10%atkvWa # tilteknumflgum,sj;Wumogstofnunum,Y.e.7.tlul.1.mgr.1.gr.laganna,getikrafist  $ YessfundiaWkosinnverWiendurskoWandi,endurskoWunarfyrirtkieWaskoWunarmaWur !W% verWurnltiWntilallraflagasemfallaundir1.gr.MeW29.gr.laganr.68/2010,um J""& hlutaflg,lgumeinkahlutaflgoglgumrsreikninga(minnihlutaverndo.fl.),vargerW #' breyting1.mgr.96.gr.laganr.3/2006,umrsreikninga,YarsemhlutfalliatkvWatilaW #( krefjastYessaWkosinnverWiaukaendurskoWandi,endurskoWunarfyrirtkieWaskoWunarmaWur $ ) varbreyttr20%atkvWa10%.ErYvtaliWrttaWbreytaYessuhlutfallieinnigYessari v%N!* grein. A&"+   &  2.mgr.ernverandi3.mgr.lagannaenlagtertilaW2.mgr.umskoWunarmennverWifrW  '", yfir' 'aԀnUja35.gr.lagannasemfjallaralmenntumskoWunarmenn. '#- Ї@ Um5.gr. (   ViW33.gr.lagannabtasttvrmlsgreinarsemeru35.gr.nverandilaga.  @ Um6.gr. a   LagttilaWeinungisendurskoWendurgetiritaWrsreikningsamrmiviW11.gr.laganr. T, 79/2008,umendurskoWendur.0rituninniskalkomaframlitendurskoWandans.    kvWisemfjallaWerum34.gr.ngildandilagaeraWfinna7.gr.frumvarpsinsYar  semsafnaWersamanskUringumhlutverkioghfisskilyrWumskoWunarmannaeinagrein.   @ Um7.gr. 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ErYvmeWYessari e= skilgreiningubiWaWskilgreinaendurskoWunsemverkendurskoWanda.LagtertilaWnotaW 0 verWihugtakiW?yfirferW rsreikningsYegarskilgreinaskalhlutverkskoWunarmanns.Einnig  erlagttilaWskoWunarmaWur?undirriti rsreikningmeWnafniogdagsetninguen?riti ekki  rsreikningeinsogendurskoWandi.0lgumnr.79/2008,umendurskoWendur,fjallar11.gr. i umritunendurskoWandaYarsemsegiraWrituninskuliverasamrmiviWalYj;Wlega \4 endurskoWunarstaWla.LagtertilaWekkiverWinotaWhugtakiW?ritun YegarumeraWrWa ' staWfestinguskoWunarmannsYeirrivinnusemhanninnirafhendi.LagtertilaWskoWunar  maWurstaWfestiyfirferWsnareikningnummeW?undirskrift sinniogdagsetningu.Xannig  geturhinnalmenniflagsmaWurogaWrirsemlesarsreikninginnsWhverhafiyfirfariW `  rsreikninginn.byrgWreikningsskilaeralltafhjstj;rnflagsogbreytirYaWengubyrgW S+! hennarY;ttendurskoWandiritirsreikningeWaannaraWilistaWfestimeWundirritunvinnu " sna. #   2.mgr.aWskilgreinahverjuyfirferWskoWunarmannsfelst,Y.e.aWkannab;khaldsggn  $ flagsinsogaWraYttiervarWareksturYessogstWu. !W%   3.mgr.er2.mgr.34.gr.lagannanemaskoWunarmaWur?ritar ekkilengurenskalvekja J""& athygliYvogltafylgjameW?undirritun sinni. #'   4.mgr.er3.mgr.34.gr.laganna. #(   05.mgr.erskilgreiningflagskjrnumskoWunarmanniogstarfssviWihans.Hlutverkf $ ) lagskjrinsskoWunarmannserannaWenhlutverkskoWunarmannseWaendurskoWanda.Erskil v%N!* greininghlutverkiflagskjrinnaskoWunarmannaYaWsamaogveriWhefurlgunum.Xeir A&"+ erufulltrarflagsmannasemekkihafaaWgangaWb;khaldiflagsinsogeigaaWgtahags  '", munaYeirra.EkkiergerWkrafatilsrstakrarb;khaldskunnttuenYeirYurfaaWfullvissasig '#- umaWeignirYrogskuldirsemerutilgreindarsuraunverulegafyrirhendiogfariWhafi ( veriWeftirkvrWunumflagsfundaogstj;rnarvarWanditekjuflunogkostnaW.Einnigm  felaYeimhvertYaWhlutverksemflagsaWilarogsamYykktirsegjaYeimvarWandinnursr  tkatriWiervarWareksturflagsins. a @ Um8.gr.    0greininnierlagttilaWlgintakiYegargildienfyrirflgsemhafaannaWreikningsren  almanaksriWtakilgingildiviWupphafnstareikningsrseftir1.janar2012.    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