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(g00"i(m"  i(mW`2g  a  .3  Ԉ0    1.mgr.orWastsvo:i(mW``݌{  Ќ    0     v Ef_endurskoWandi_ԀeWa_endurskoWunarfyrirtki_ԀerekkivaliW,kjrYessbrUturbga sF viWlgYessieWasamYykktirflagsinseWaYaWuppfyllirekkilengur_hfisskilyrWi_Ԁlaga > umendurskoWendurskal_rsreikningaskr_Ԁtilnefna_endurskoWanda_ԀeWa_endurskoWunar   fyrirtki_ԀaW;sk_stj;rnarmanns_,framkvmdastj;raeWa_flagsaWila_. "i(m"  i(m[d2g  b  .3  Ԉ0    3.mgr.orWastsvo:i(m[dd݌r Ќ    0     v _Tilnefning_Ԁ_endurskoWanda_ԀeWa_endurskoWunarfyrirtkis_ԀsamkvmtYessarigreingild j= iruns_endurskoWandi_ԀeWa_endurskoWunarfyrirtki_ԀhefurveriWkosiW.5   16.gr.  g  EftirfarandibreytingarverWa102.gr.laganna: i ! ! (g00"i(m"  i(m0h2g  a  .3  Ԉ0    1.og2.mgr.orWastsvo:i(m0h]h݌a4 Ќ    0     v EndurskoWendurskuluendurskoWa_rsreikninginn_ԀsamrmiviWlgumendurskoW , endur.   0     v _SkoWunarmenn_Ԁskuluyfirfara_rsreikninginn_ԀogYvsambandikanna_b;khaldsggn_  flagsinsogaWraYttiervarWareksturYessogstWu.`  "i(m"  i(mpk2g  b  .3  Ԉ0    eftirorWinu?endurskoWun 4.mgr.kemur:eWayfirferW.i(mpkk݌X+! Ќ  "i(m"  i(ml2g  c  .3  Ԉ0    0staWorWanna?1.mgr. 4.mgr.kemur:1.og2.mgr.i(mll݌#" Ќ  "i(m"  i(mm2g  d  .3  Ԉ0    eftirorWinu?endurskoWunina 5.mgr.kemur:eWayfirferWina.i(mmm݌# Ќ    17.gr. !W% n  0staWorWsins?endurskoWunarinnar 1.mgr.103.gr.lagannakemur:endurskoWunareWa O""& _yfirferWar_Ԁ_rsreiknings_. #'   18.gr. $ ) 0p  EftirfarandibreytingarverWa104.gr.laganna: {%N!* ! ! (g00"i(m"  i(mnq2g  a  .3  Ԉ0    OrWin?eWa_skoWunarmenn_ 1.mgr.fallabrott.i(mnqq݌F&"+ Ќ  "i(m"  i(mr2g  b  .3  Ԉ0    2.og3.mgr.orWastsvo:i(mrr݌'", Ќ    0     v ritun_endurskoWanda_ԀskalverasamrmiviWYaWsemframkemurlgumum '#- endurskoWendur,nr.79/2008.AukYessskalritun_endurskoWanda_ԀkomaframlitYv - hvortskUrslastj;rnargeymiYrupplUsingarsemYarberaWveita.EfendurskoWendur  teljaaWekkiberiaWsamYykkja_rsreikninginn_ԀskuluYeirtakaYaWframsrstaklega.   0     v _SkoWunarmenn_ԀskuluaWlokinniyfirferW_rsreiknings_Ԁundirritahannsemog_sam a stWureikning_Ԁefhannersaminnogskalundirritun_skoWunarmanns_Ԁsamtdagsetningu Y, fylgja_rsreikningnum_.Ef_skoWunarmaWur_ԀteluraWekkiberiaWsamYykkja_rsreikninginn_ $ skalhanntakaYaWframsrstaklega.EinsskalhannsannreynaaWskUrslastj;rnarhafi  aWgeymaYrupplUsingarsemYarberaWveitasamrmiviWlgogvekjaathygliYv   efsvoerekki. X   19.gr.    y  106.gr.lagannafellurbrott.      20.gr. |O  9z  eftirorWunum?ritaW 2.og3.mgr.107.gr.lagannakemur:eWaundirritaW. G    21.gr.    {  Fyrirsgn_IX_.kaflalagannaverWur: EndurskoWunogyfirferWrsreikninga.  {    22.gr. > {  EftirfarandibreytingarverWa109.gr.laganna:   ! ! (g00"i(m"  i(m1}2g  a  .3  Ԉ0    0staWorWanna?eWa_skoWunarmanna_ 1.mlsl.1.mgr.og2.mgr.kemur:eWaundirritun  _skoWunarmanna_.i(m1}^}݌r Ќ  "i(m"  i(m~2g  b  .3  Ԉ0    OrWin?eWa_skoWunarmanna_ 5.mlsl.1.mgr.fallabrott.i(m~݌j= Ќ    23.gr.  -  0staWorWanna?eWa_skoWunarmanna_ 1.mgr.111.gr.lagannakemur:eWaundirritun  _skoWunarmanna_. i   24.gr. , m  EftirfarandibreytingarverWa116.gr.laganna:  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    OrWin?_reikningsskiladegi_ 1.og2.mgr.fallabrott.i(m؂݌ Ќ  "i(m"  i(m2g  b  .3  Ԉ0    0staW_fjrhWanna_Ԁ?575.000.000kr. og?1.150.000.000kr. 1.mgr.kemur: `  600.000.000kr.;og:1.200.000.000kr.i(m݌X+! Ќ  "i(m"  i(m2g  c  .3  Ԉ0    ViW1.mgr.btistnUrmlsliWur,svohlj;Wandi:Smu_strWarmrk_Ԁgildaum_rekstrar #" reikning_Ԁ_samstWureiknings_.i(m݌# Ќ    25.gr. !W% [  0staWtilvsunarinnar?4.tlul.1.mgr.1.gr. 2.mgr.117.gr.lagannakemur:2.tlul.1. O""& mgr.1.gr. #'   26.gr. $ ) U  EftirfarandibreytingarverWa118.gr.laganna: {%N!* ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?viWskipta-og_hagfrWideild_ԀHsk;la0slands kemur:_samstarfsnefnd_ F&"+ _hsk;lastigsins_.i(m݌'", Ќ  "i(m"  i(md2g  b  .3  Ԉ0    0staWorWanna?_VerslunarrWi_Ԁ0slands kemur:_ViWskiptarWi_.i(md݌'#- Ќ    27.gr.  ތ  EftirfarandibreytingarverWa123.gr.laganna:  ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    eftirorWinu?endurskoWun 1.tlul.kemur:eWayfirferW_rsreiknings_.i(mI݌a Ќ  "i(m"  i(mw2g  b  .3  Ԉ0    eftirorWinu?ritun 3.tlul.kemur:eWaundirritun.i(mw݌Y, Ќ      28.gr.      eftir3.mgr.126.gr.lagannakemurnUmlsgrein,svohlj;Wandi:     Skiliflag_rsreikningi_Ԁinnan60dagafrtilkynningu_sektarfjrhWar_Ԁer_rsreikningaskr_  X heimiltaWlkka_sektarfjrhWina_Ԁum50%. P #  !  !29.gr.    !!  0staW_rtalsins_Ԁ?2004 2.mgr.127.gr.lagannakemur:2011.   "  "30.gr. G  "z"  0staWtilvsunarinnar?og2006/46/EB 128.gr.lagannakemur:2006/46/EBog2009/   49/EB.   #  #31.gr. sF #d#  LgYessiWlastYegargildioggildaumrsreikningaog_samstWureikninga_Ԁfyrirhvert > YaW_reikningsr_Ԁsemhefst1.janar2013eWasWar.   #dgg$  $AthugasemdirviWlagafrumvarpYetta.#ggdÕ r $ڕ$ I.TilefniognauWsynlagasetningar.  j=   FrumvarpYettaersamiWefnahags-og_viWskiptarWuneytinu_.MikilvgteraW_rsreikn 5 ingar_ԀflagasuskUriroggefiglggamyndafstWuYeirraflagasemviW.ViWvinnslu  YessafrumvarpsvarfariWyfirlgumrsreikningameWhliWsj;nafbendingumfrhags  munaaWilumumhvaWbeturmttifaralgunumlj;sireynslusWustu_missira_.bendingar i brustfr_rsreikningaskr_ԀogtarlegtyfirlitmeWathugasemdumbarstfr_reikningsskilanefnd_ a4 FlagslggiltraendurskoWenda(_FLE_).EinnigkomuframbendingarfrFlagiviWurkenndra , _b;kara_ԀogFlagi_b;khaldsstofa_.    FrumvarpYettavarlagtfyrir140.lggjafarYingi2011!2012enekkinWistaWmlafyrir  YvY. `   II.Meginefnifrumvarpsins.  #"   _Meginbreytingum_ԀYeimsemlagWarerutilertlaWaWkomatilm;tsviWhlutabendinga # framangreindraaWila.  $   0ngildandilgumerustrfendurskoWendaog_skoWunarmanna_ԀlgWaWjfnuenfrum !W% varpiYessuerulagWartilbreytingarYv.MeWlgumnr.79/2008,umendurskoWendur,sem O""& t;kugildi1.janar2009vorugerWartluverWarbreytingareldrilgumogreglumum #' endurskoWendur.SamkvmtYeimlgumgetaekkiaWrirenYeirsemflggildingurWherra #( endurskoWaWreikningsskilogritaWYausamrmiviWendurskoWunina.LagtertilYessu $ ) frumvarpiogsamhliWafrumvarpitilbreytingarlgumumb;khaldaWnotaWverWiorWa {%N!* lagiWaW?yfirfara _rsreikning_ԀYegarkemuraWframkvmd_skoWunarmanna_ԀogaWYeir?undir F&"+ riti _rsreikning_ԀYegarYeirhafalokiWsinnivinnu.EkkierlagttilaWgerWarverWibreytingar '", skyldutilaW_rsreikningar_ԀflagasuannaWhvortendurskoWaWiraf_endurskoWendum_ԀeWa '#- _yfirfarnir_Ԁaf_skoWunarmnnum_. -   EinnigerulagWartilbreytingarorWalagilgunumogeinstkatriWiskilgreindnnartil  aWgeralginskUrari.MYarnefnabreytinguorWalagivarWandi_starfrkslugjaldmiWil_Ԁog  nnariskilgreininguhvaWtelst_starfrkslugjaldmiWill_ԀtilsamrmisviWskilgreiningual a Yj;WlegumreikningsskilastWlum.LagtertilaWupptalning_ums;knarskilyrWa_Ԁngildandi8. Y, gr.verWifelldbrottenstaWinnkominnariskUring_starfrkslugjaldmiWli_. $   LagtertilaWheimildflagatilaWhafarsreikningadnskueWaenskustaWslensku  verWi_vkkuW_ԀttilannarraflagaenYeirrasemhafaheimildtilaWhafa_reikningsskilin_Ԁer   lendumgjaldmiWli.  X   LagtertilaWaukiWverWigagnsieignarhaldsogatkvWisrttarhluthafahlutaflgum P #  og_einkahlutaflgum_ԀmeWYvaWflgumverWigertaWupplUsaskUrslustj;rnarmeW    _rsreikningi_ԀumaWlgmarkitustrstuhluthafaogallaefYeirerufrrientuoghundraWs    hlutahlutafjr,enekkieinungis_eignarhluti_Ԁyfir10%einsogner.     LgWertilbreyting,semleiWiraftilskipunEvr;pusambandsinsnr.2009/49/EB,aW_m;Wur |O  flag_ԀsemaWeins_d;tturflg_Ԁsemskipta;verulegumlibWieinogsrogsemheildYurfi G  ekkiaWsemja_samstWureikning_.X;skal_m;Wurflag_ԀsemnUtirsrYessaheimildtilgreina   Yau_d;tturflg_ԀsemumrWirskUringummeW_rsreikningi_Ԁsnum.     AukYesseruaWrarminnibreytingar,svosemaW_viWmiWunarfjrhWir_Ԁlgunumeru {  hkkaWarYarsemYeimhefurekkiveriWbreyttsWanriW2000. sF  III.SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar.      FrumvarpiWY;ttiekkikallasrstakaskoWunsamrmiviWstj;rnarskr.09.gr.  frumvarpsinseraWfinnanUjamlsgreinsembttverWurviW68.gr.lagannatilinnleiWingar r tilskipunEvr;puYingsinsogrWsinsnr.2009/49/EB,umbreytingutilskipunnr.78/660/ j= EBEog83/349/EBEaWYvervarWartiltekna_upplUsingaskyldu_ԀfyrirmeWalst;rfyrirtkiog 5 YskylduaWsemja_samstWureikningsskil_.   IV.SamrW.  i   FariWvaryfirYrathugasemdirsembrustfr_rsreikningaskr_Ԁog_reikningsskilanefnd_ a4 FlagslggiltraendurskoWenda(_FLE_).XvarfariWyfirskUrsluummlefniendurskoWenda , semunninvarfyrirrWuneytiWogfundaWvarmeWhagsmunaaWilumogtillgurrddarviW  fulltra_rsreikningaskrr_,FlagslggiltraendurskoWenda,Fjrmlaeftirlitsins(_FME_),_ViW  skiptarWs_,FlagsviWurkenndra_b;kara_ԀogFlags_b;khaldsstofa_. `   V.Mathrifum.  #"   FrumvarpiWerlagtframYeimtilgangiaWgeraskUrariYrkrfursemgerWarerutil # _reikningsskila_ԀfyrirflgmeWtakmarkaWabyrgW.MikilvgteraW_rsreikningar_Ԁflagasu  $ skUriroggefisemgleggstamyndafstWuYeirraflagasemviW.ErYaWmarkmiWiWmeW !W% frumvarpiYessu.EkkiertaliWaWfrumvarpiWhafifrmeWsrbreytingarstrfumendur O""& skoWendaeWa_skoWunarmanna_ԀYrttfyriraWbreytingarnarmiWiaWYvaWbreytangildandi #' lgumsemleggjastrfYeirraaWjfnu. #( %  %AthugasemdirviWeinstakargreinarfrumvarpsins. {%N!* Um1.gr. F&"+ %p%  0a-liWerlagttilaWfelltverWibrottkvWiumaWundir1.tlul.falli_d;tturflg_Ԁflaga '", semskrWeruskipulgWumverWbrfamarkaWi.MeWlgumnr.171/2007,umbreyting '#- lgumumrsreikninga,varafnuminskylda_d;tturflaga_ԀskrWraflagaskipulegum - verWbrfamarkaWitilaWbeitaalYj;WlegumreikningsskilastWlumeinsogskrWu_m;Wurflagi_  beraWgera.MeWYessaribreytingufallaY_d;tturflg_ԀYessaraflagaundir2.!4.tlul.  YessarargreinareftirstrWYeirra. a   0b-liWerlagttilaWorWalaginu?tvrrW verWibreytttv_nstliWin_Ԁ_reikningsr_ԀtilaW Y, skUraYettabetur. $   0c-liWerufjrhWirfyrirskiptinguminniflagaogstrriflagahkkaWarenYessumfjr  hWumhefurekkiviWbreyttsWanriW2000._GrunnfjrhWir_Ԁfj;rWutilskipunrWsinsnr.   78/660/EBhafahkkaWogverulegarbreytingarhafaorWiWgengievrusWanriW2000.  X YeimgrundvellierkomiWm;tsviWYkrfuaW_grunnfjrhWir_ԀlagannaverWihkkaWar. P #  EkkierY;taliWrttaW_grunnfjrhWir_ԀsuhkkaWarmeiraenlagtertilfrumvarpinuYar    semtillitverWuraWtakatilaWstWnaogmarkaWarins0slandi.      0d-liWerlgWtil_orWalagsbreyting_ԀtilaWgerakvWiWskUrara,Y.e.aWundirYaWfalliflg   semupperutalin2.tlul.ogeruundir_Yargreindum_Ԁ_strWarmrkum_. |O  &  &Um2.gr.   &*&  0a-liWerlagttilaWnUrrimlsgreinverWibttviWYarsemskUrtkomiframaWYauflg   semfallaundirlginskulisemja_rsreikning_. {    0b-liWerlagttilaWkvWi3.og4.mlsl.1.mgr.umritun_rsreiknings_ԀverWifrt3.og sF 4.mgr.greinarinnar. >   0c-liWerlagttilaWkvWi3.mgr.,sbr.3.og4.mlsl.1.mgr.,verWi_umorWaW_ԀogYvskipt   Yrjrmlsgreinarogeru3.mgr.kvWiumritun_endurskoWanda_Ԁendashannkosinn  samrmiviWlgineWasamYykktirflagsins.04.mgr.erukvWiumundirritun_skoWunar r manns_ԀhjflgumsemekkierskyltaWkj;sa_endurskoWanda_.TeljastYessar_ritanir_ j= _endurskoWanda_Ԁsemhluti_rsreiknings_Ԁsemskalfylgjahonum.S_rsreikningurinn_Ԁ_yfirfarinn_ 5 af_skoWunarmanni_ԀskalundirritunhansfylgjameW_rsreikningi_.05.mgr.eru_niWurlagskvWi_  gildandi3.mgr.umframlagningu_rsreiknings_ԀaWlgmarkieinnivikufyriraWalfund.  '  'Um3.gr. a4 'T'  LgWertilbreyting1.mgr.5.gr.lagannasemleiWirafbreytingu3.gr.lagannaYarsem , nUmlsgreintilt;kaWYauflgsemfallaundirlginskulisemja_rsreikning_.ErYv  mlsgreininsamhlj;WasWarihluta1.mgr.5.gr.gildandilaga.  (  (Um4.gr. X+! (#(  HrerlagttilstaWorWanna?frritilrs komi?fr_reikningsri_Ԁtil_reikningsrs_ til #" nnariskUringarYegarfjallaWerumaWefnahags-og_rekstrarreikningur_ԀskulusetturuppmeW # hliWstWumhtti.OrWalaginuerbreyttYarsembentvaraWnotkunorWanna?frritilrs   $ gtivaldiWmisskilningiYegar_reikningsr_ԀflagserannaWen_almanaksriW_. !W% )  )Um5.gr. #' ))  0a-liWerlagttilaWflgumverWigertkleiftYegarsrstakarstWurerufyrirhendi,ogY #( helstYegarumerlendaeignaraWildeWa_stj;rnaraWild_ԀeraWrWa,aWhafatexta_rsreiknings_ $ ) dnskueWaensku. {%N!*   MeWb-liWgreinarinnarerlagttilaW_lokamlsliWur_Ԁ2.mgr.,semveittiaWeinsflgumsem F&"+ heimildhafatilaWfrab;khaldogsemjarsreikningaerlendumgjaldmiWliaWhafatexta '", _rsreiknings_ԀdnskueWaensku,verWifelldurbrott. '#- Ї*  *Um6.gr. - **  HrerlagttilaWumorWaskuli8.gr.lagannasemfjallarumskilyrWisemflgverWaaW  uppfyllatilaWfheimild_rsreikningaskrr_ԀtilaWfrab;khaldogsemjarsreikningaerl  endumgjaldmiWli.LagtertilaWupptalning_ums;knarskilyrWa_Ԁngildandi8.gr.verWifelld a brottenstaWinnkominnariskUring_starfrkslugjaldmiWlinum_ԀsamrmiviWkvWi Y, _alYj;WareikningsskilastaWals_Ԁ_IAS_Ԁ21,umhrif_gengisbreytinga_Ԁerlendra_gjaldmiWla_. $   EkkierumaWrWa_efnisbreytingu_ԀkvWinuenlj;sireynslusemkominerveitingu  YessararheimildarerlagttilaWkvWiWverWigertskUrara.     0skUrslunefndartilfjrmlarWherrasemvannaWsamningufrumvarpstillagarinu  X 2001umaWheimilaflgum,aWuppfylltumtilgreindumskilyrWum,aWfrab;khaldogsemja P #  rsreikningasnaerlendumgjaldmiWlikemurframaWslkheimildgetiaukiWhugaerlendra    fjrfestaslenskumfyrirtkjumogbiWtilumhverfisemgerir_fjlYj;Wlegum_Ԁfyrirtkjum    kleiftaWhafa_meginstarfsstW_Ԁhrlendis.XaWmundiYvauWveldaerlendumflgumaWstofna   _d;tturflg_ԀeWatibhrlandiogslenskumflgumaWstofna_d;tturflg_ԀerlendisYegar |O  Yaugetab;kaWviWskiptisnsamagjaldmiWli.MeWYvaWopnafyrirYaWaWheimilaflgum G  aWfrab;khalderlendumgjaldmiWlisveriWaWkomam;tsviWslenskflgsemeru   samkeppnialYj;WlegummarkaWibWiumsluframleiWslusinnarogumerlentfjrmagn.   EinnigkemurframYaWlitnefndarinnaraWfyrstogfremstyrWiaWltatilYessaWviWskipti {  flagstengdusterlendu_viWskiptaumhverfi_Ԁog_tekjuflun_ԀflagsinsbyggWisterlendum sF gjaldmiWlisem_upprunafjrhW_ԀogsUndiYannigverulegtengslflagsviWtiltekinngjaldmiWil. > :lj;sgreinarmunurergerWur_lagasetningunni_ԀYvhvortveriWvriaWveita_m;Wurflaginu_   heimildinaeWareikningsskilum_samstWunnar_.ReynslansUniraWYaWeruekkiviWskiptimilli  eWainnansamstWusemrWarslitumumhvortflagfiheimildtil_reikningsskila_Ԁ r erlendum_gjaldmiWlum_ԀheldurtengslflagsviWerlenda_gjaldmiWla_ԀviWskiptumsnum.Lagt j= erYvtilaWupptalningYessarafjgurra_tluliWa_Ԁ8.gr.verWifelldbrottenstaWinnkomi 5 nnariskilgreining_starfrkslugjaldmiWli_ԀsamrmiviWkvWialYj;Wlega_reikn  ingsskilastaWalsins_Ԁnr.21,umhrif_gengisbreytinga_Ԁerlendra_gjaldmiWla_.    0staWlinumermltfyrirumYaWhvernigskulib;kaviWskiptierlendumgjaldmiWliog_um i reikning_Ԁ_rekstrarafkomu_ԀogfjrhagsstWuerlendsrekstrarsemtalinnermeWreikningsskilum a4 _samstWunnar_Ԁoghvernigskuli_umreikna_Ԁreikningsskilr_starfrkslugjaldmiWli_Ԁyfir , _framsetningargjaldmiWil_.    StaWallinnmlirafturm;tiekkifyrirumaWkvarWaskuli_starfrkslugjaldmiWil_Ԁfyrir  _samstWuna_ԀsemslkaoghugtakiW?_starfrkslugjaldmiWill_ԀsamstWu erYarekkiaWfinna. `  ViWsamningu_samstWureiknings_ԀYegarsamstWunnieruflg,Y.e._m;Wurflag_Ԁsamteinu X+! eWafleiri_d;tturflgum_ԀstarfandivWsvegarumheim,semhafamismunandi_starfrkslu #" gjaldmiWla_,eWlimlsinssamkvmt,verWuraWyfirfrarsreikningaYeirraeinnogsama # _gjaldmiWilinn_Ԁreikningsskilum_samstWunnar_.KomifleirieneinngjaldmiWilltillitaers  $ gjaldmiWillvalinnsemgefurbestumyndafsamstWunnisemheild,enalgengasteraW_sam !W% stWureikningur_Ԁssaminn_starfrkslugjaldmiWli_Ԁ_m;Wurflags_. O""&   EfflagvillkynnaogbirtareikningsskilsnWrumgjaldmiWlien_starfrkslugjaldmiWli_ #' erYaWkallaW_framsetningargjaldmiWill_.VerWurflagiWaW_umreikna_ԀeWaYUWa_reikningsskilin_ #( yfirYanngjaldmiWileftirreglum_staWalsins_.XaWer_greiningslaust_ԀaWllflghafaheimild $ ) tilaW_umreikna_Ԁ_rsreikning_ԀsemsaminnersamrmiviW_b;khaldsfrslur_Ԁ_rekstrareiningar {%N!* innar_Ԁ_starfrkslugjaldmiWli_ԀyfirannangjaldmiWil,_framsetningargjaldmiWil_,tilaWkynna F&"+ niWurstWu_rekstrarrangurs_ԀflagsinsWrum_viWskiptamrkuWum_.MunurinnersaWallar '", fjrhWirerumetnarogmldar_starfrkslugjaldmiWlinum_ԀogsWan_yfirfrWar_Ԁ_fram '#- setningargjaldmiWilinn_ԀnYessaWverWa_endurmetnar_Ԁog_endurmldar_ԀYeimgjaldmiWli. -   SamkvmtstaWlinumskalmiWa_starfrkslugjaldmiWilinn_ԀviWYaW_efnahagsumhverfi_Ԁsem  flagstarfarogmesthrifhefursluverWvruogYj;nustu.EinkumskallitiWtil_gjaldmiW  ilsins_ԀsemkvarWarsluverWvruogYj;nustufyrirtilstilli_samkeppnisafla_,lagaogreglu a gerWaogmesthrifhefurrekstrarkostnaWflagsogfjrmgnunYess.LtaverWurYvtil Y, starfsumhverfissemfyrirtkiWstarfaroghrristoghvaWakrfurskuligeratiltengslaflags $ viWerlent_viWskiptaumhverfi_.    0staWlinumkemurframaWflagiWhafiekkifrjlstvalumkvrWun_starfrkslugjald   miWli_ԀogaWYaWskulikvarWaYanngjaldmiWileftirYeimreglumsemsettarerufram9.!14.  X gr._staWalsins_.MeginefniYeirrarskilgreiningareraW_starfrkslugjaldmiWill_Ԁ?ergjaldmiWill P #  _aWalefnahagsumhverfis_Ԁsem_rekstrareiningin_Ԁstarfar .      XvgeturveriWlitamlhvortflaguppfylliYauskilyrWisemYarerutalintilaWtakaeinn    gjaldmiWilframyfirannangjaldmiWil,Y.m.t.gjaldmiWilheimarkisflagsins.XverlitiWsvo   aWflgleitiheimildartilaWfrab;khaldsittogsemjaframhaldiafYv_rsreikning_Ԁ |O  WrumgjaldmiWlienslenskumkr;num.XaWsgertntillitstilYesshvortflaginuberieWa G  YaWhafiheimildtilaWsemja_rsreikning_Ԁsinnog/eWa_samstWureikning_ԀsamkvmtalYj;W   legumreikningsskilastWlum.BendamaW_rsreikningaskr_Ԁbergrundvelliskyldusinnar   tilaWhafaeftirlitmeWflgumsembeitareglumalYj;WlegrareikningsskilastaWla,sbr.94.gr. {  laganna,aWtakaafstWutilkvarWanaflagatlkunogframkvmd_staWlanna_.XaWerYv sF eWlilegtaWflgsembeitaalYj;WlegumreikningsskilastWlumleititil_rsreikningaskrr_Ԁfyrir > framumkvrWunum_starfrkslugjaldmiWil_ԀYannigaWekkiYurfiaWhafnaeWagera   athugasemdviW_framlagWa_ԀrsreikningaskipulegumverWbrfamarkaWief_eftirlitsaWilinn_,Y.e.  _rsreikningaskr_,er;sammlakvrWunflagsins.TeljaverWurYvaWllumflgumberi r aWleitaheimildar_rsreikningaskrr_ԀtilaWfaWfrab;khaldogsemjarsreikningaWrum j= gjaldmiWlienslenskrikr;nu.Heimild_rsreikningaskrr_ԀtekurYvfyrstogfremsttil 5 _frslumiWils_Ԁb;khaldiviWkomandiflagsogsamningar_rsreiknings_.  +  +Um7.gr. i ++  HrerlagttilaWgagnsieignarhaldsogatkvWisrttarhluthafahlutaflgumog_einka a4 hlutaflgum_ԀverWiaukiWmeWYvaWskUrslustj;rnarmeW_rsreikningi_ԀskuliupplUsaum , a.m.k.10strstuhluthafaogallaeffrrien10oghundraWshlutahlutafjr,enekkieinungis  _eignarhluti_Ԁyfir10%.  ,  ,Um8.gr. X+! ,p,  HrerlagttilaWtekiWskuliskUrtframaW_m;Wurflg_Ԁskulusemja_rsreikning_Ԁfyrir_m;Wur #" flagiW_ԀY;aWYauskulieinnigsemja_samstWureikning_ԀsamrmiviWYessagrein.Flghafa # ekkialltafskilaW_m;Wurflagsreikningi_Ԁtil_rsreikningaskrr_ԀYegarYausemja  $ _samstWureikning_.MeWYessaribreytinguerveriWaWleggjahersluaW_m;Wurflag_Ԁskuli !W% bWigera_rsreikning_Ԁ_m;Wurflags_Ԁog_samstWureikning_ԀogskuluYessirreikningaraW O""& greindir. #' -  -Um9.gr. $ ) --  0a-liWerlagttilaWorWin?_reikningsskiladegi_ verWifelldbrottYarsemviWmiWuninmiW {%N!* astviWlok_reikningsrs_. F&"+   0b-liWerlagttilaW_viWmiWunarfjrhWirnar_ԀverWihkkaWareinsogerlagttilc-liW1.gr. '", frumvarpsins. '#-   0c-liWbtistviWnUmlsgreinsemertilinnleiWingartilskipunEvr;puYingsinsogrWsins - nr.2009/49/EB.XarsegiraWefflagaWeins_d;tturflg_Ԁsemskipta;verulegumliaWteknu  tillititil3.mgr.16.gr.7._flagatilskipunar_,varWandiYaWaW_samstWureikningur_Ԁskuligefa  glggaheildarmyndafeignumogskuldumallrafyrirtkjannasemsamstWunnieru,sem a ogfjrhagsstWuYeirraogafkomu,megihaldallum_d;tturflgum_Ԁfyrirutan_samstWu Y, reikninginn_._M;WurflagiW_ԀYarfYvekkisamkvmtYessarigreinaWsemja_samstWureikning_ $ enskalY;geragreinfyrirYvskUringum_rsreikningi_.  .  .Um10.gr.  X .t .  HrerlagttilaWtekinnverWiafvafiumtkuumsUslu-og_eftirlitsgjalds_Ԁfyrirhvertflag P #  semhefurskrWverWbrfsnskipulegumverWbrfamarkaWiog_d;tturflg_ԀYess.Einniger    lgWtilbreytingtilnnaritskUringar4.mgr.YarsemflgsembeitaalYj;Wlegum    reikningsskilastWlumskuluupphafihversrsgera_rsreikningaskr_Ԁgreinfyrirllum_d;ttur   flgum_Ԁsnumseminnifalineru_samstWureikningsskilunum_ԀmiWaWviW_nstliWiW_Ԁ_reikn |O  ingsr_ԀogskulueinnigupplUsaumhvortogYhvemrgYeirrabeitialYj;Wlegumreiknings G  skilastWlum.EinniglagttilaWskUrabetur4.mgr.meWtillititilframkvmdareftirlitsmeW   alYj;Wlegu_reikningsskilastWlunum_.   /  /Um11.gr. sF //  LagtertilaWfyrstutvrmlsgreinarnartakiaWeinstilendurskoWendaog_endurskoWunar > fyrirtkja_ԀenaWnU3.mgr.takitil_skoWunarmanna_.XettaergerttilYessaWaWgreinahlutverk   endurskoWendaog_skoWunarmanna_.  0  0Um12.gr. j= 00  HrerumbreytingutilvsunlgumendurskoWenduraWrWaengildandilgumer 5 vsaWtileldrilagaumendurskoWendur.Einungisfyrstutvrmlsgreinar19.gr.laganr.  79/2008,umendurskoWendur,erultnargildaum_skoWunarmenn_ԀYarsem3.og4.mgr.19.  gr.laganr.79/2008,umendurskoWendur,fjallaumsiWareglursemFlaglggiltraendurskoW i endahefursettog_;hWi_Ԁ_endurskoWanda_Ԁeiningar_tengdrar_Ԁ_almannahagsmunum_. a4   EinnigerbttviWgreininaYeimhluta3.mgr.99.gr.lagannaaW_skoWunarmaWur_Ԁmegi , ekkivera_skuldugur_Ԁflaginunnj;tabyrgWarafhlfuYess.  1  1Um13.gr. `  11  HrerlagttilaW98.gr.verWi_umorWuW_. X+!   096.gr.lagannakemurframsmeginreglaaW_flagsaWilar_Ԁskulikj;sasr_endurskoWanda_ #" flagsfundi.0gildandi98.gr.erkveWiWumYaWaWflgsemfarayfirtilgreind_strWar # mrk_Ԁskulikj;sasr_endurskoWanda_.MeW_orWalagsbreytingunni_ԀerveriWaWskUraaWflgum  $ undirYessum_strWarmrkum_ԀsekkiskyltaWkj;sasr_endurskoWanda_.XeimerYaWY;alltaf !W% heimilt.EinungisYeimflgumsemfarayfirYessi_strWarmrk_,svoogWrumflgumsem O""& tilgreinderuYessarigrein,berskyldatilaWkj;sasr_endurskoWanda_. #'   0b-ogc-liWer_umorWun_ԀskylduflagasemhafaverWbrfsnskrWskipulegumverW #( brfamarkaWi,flagasemleggjaekkihmlurviWskiptimeWhlutabrfsneWasamvinnu $ ) flagameWB-deild_stofnsj;Ws_ԀtilaWkj;sa_endurskoWanda_Ԁntillitstil_strWarmarkanna_. {%N!*   0d-liWeru_umorWuW_ԀrttindiflagsmannaflagasemekkierskyltaWkj;sa_endurskoWanda_ F&"+ tilaWkrefjastYessfundiaWkosinnverWi_endurskoWandi_.Breyting_pr;sentuhluta_ԀerlgW '", tilvegnabreytingasemgerWarvorumeWlgumnr.68/2010,umbreytingulgumum '#- hlutaflg,lgumum_einkahlutaflg_Ԁoglgumumrsreikninga,erltaaW_minnihlutavernd_ - o.fl.    0e-liW,semernU6.mgr.,erkvWiumskyldu_m;Wurflags_ԀtilaWkj;sasr_endurskoWanda_  efYvberskyldatilaWsemja_samstWureikning_Ԁskv.1.mgr.68.gr.laganna._Endur a skoWandinn_ԀyrWiYjafnframt_endurskoWandi_Ԁ_samstWunnar_. Y, 2  2Um14.gr.  2!2  HrerlagttilaWkominU1.mgr.staW1.mgr.lgunumYarsem_m;Wurflagi_Ԁsemskylt   eraWsemja_samstWureikning_ԀvegnastrWar_samstWunnar_Ԁskv.VII.kaflalagannaergert  X skyltaWkj;sasr_endurskoWanda_ԀeWa_endurskoWunarfyrirtki_.EinnigertekiWtorWiW?_skoW P #  unarmaWur_ r3.mgr.ensvipaWkvWium_skoWunarmenn_Ԁersett13.gr.frumvarpsinssem    tekur_;hWisskilyrWum_Ԁ_skoWunarmanns_.    3  3Um15.!20.gr. |O  3%3  HrerulagWartilbreytingarYeimgreinumlagannasemleggjastrfendurskoWendaog G  _skoWunarmanna_ԀaWjfnu.MeWlgumnr.79/2008,umendurskoWendur,semt;kugildi1.   janar2009,vorugerWartluverWarbreytingar_Wurgildandi_Ԁlgumogreglumumendur   skoWendur.SamkvmtYeimlgumgetaekkiaWrirenYeirsemflggildingurWherra {  endurskoWaWreikningsskilogritaWYausamrmiviWendurskoWunina.LagtertilaWnotaW sF verWiorWalagiWaW?yfirfara _rsreikning_ԀstaW?endurskoWa YegarkemuraWframkvmd > _skoWunarmanna_ԀogaWYeir?undirriti _rsreikning_ԀYegarYeirhafalokiWsinnivinnustaWYess   aW?_rita_ einsog_endurskoWandi_Ԁgerir.EnnerskvWinniaW_rsreikningar_Ԁflagaskulu  annaWhvortendurskoWaWiraf_endurskoWendum_ԀeWa_yfirfarnir_Ԁaf_skoWunarmnnum_. r 4  4Um21.gr. 5 4+4  HrerlgWtilbreytingsemleiWiraflgumnr.79/2008,umendurskoWendur,Yarsem  hugtakiWendurskoWunerskilgreintsem?:hWogkerfisbundinflungagnaogmatYeim  YeimtilgangiaWltalj;srkstuttogfaglegtlit_endurskoWanda_Ԁ... .XarafleiWandigetur i _skoWunarmaWur_ԀekkiendurskoWaWrsreikninga.LagterYvtilaW_skoWunarmenn_Ԁ?_yfirfari_  a4 rsreikningaen?_endurskoWi_ Yekki. , 5  5Um22.gr.  5/5  HrerulagWartilYrbreytingareinsogfrumvarpinuheildaWendurskoWendur?_riti_  `  _rsreikning_ԀeftiraWhafa?endurskoWaW hannen_skoWunarmenn_Ԁ?undirriti _rsreikning_Ԁeftir X+! aWhafa?yfirfariW hann.EinnigerbreytingsamrmiviWbreytingu99.gr.lagannaYar #" sem_m;Wurflagi_ԀsemskylteraWsemja_samstWureikning_Ԁskv.VII.kaflaergertskyltaW # kj;sa_endurskoWanda_ԀeWa_endurskoWunarfyrirtki_.  $ 6  6Um23.gr. O""& 626  HrerlgWtilsbreytingsemergegnumgangandifrumvarpinuaW_endurskoWandi_Ԁ?_riti_  #' reikningaen_skoWunarmaWur_Ԁ?undirriti _rsreikning_. #( 7  7Um24.gr. {%N!* 7`47  0a-liWerlagttilaWorWin?_reikningsskiladegi_ verWifelldbrottYarsemviWmiWuninmiW F&"+ astviWlok_reikningsrs_. '",   0b-liWerlagttilaW_viWmiWunarfjrhWirnar_ԀverWihkkaWar.EnnfremureigaviWmiWunar '#- mrkineinnigaWntil_samstWureikninga_,sbr.cliW. - 8  8Um25.gr.  868  LeiWrtterrngtilvsunlgunumtil4.tlul.1.mgr.1.gr.staW2.tlul.semleiWiraf a lgumnr.45/2005,umbreytingulgumrsreikninga,YarsemframsetningkvWum Y, 1.gr.varbreytt. $ 9  9Um26.gr.   9\89  grundvellibreytinga_hsk;laumhverfinu_Ԁ0slandiertaliWrttaWstaWfulltrafr  X viWskipta-og_hagfrWideild_ԀHsk;la0slandskomifulltrisemvalinneraf_samstarfsnefnd_ P #  _hsk;lastigsins_Ԁsemstarfarskv.26.gr.lagaumhsk;la,nr.63/2006.Nafni_VerslunarrWs_    0slandshefurveriWbreytt_ViWskiptarW_ԀogerYvlgWtilsbreytinghrfrumvarpinu.    :  :Um27.gr. |O  :l;:  HrerulagWartilYrbreytingar,einsogfrumvarpinuheild,aWendurskoWendur?_riti_  G  _rsreikning_ԀeftiraWhafa?endurskoWaW hannen_skoWunarmenn_Ԁundirriti_rsreikning_ԀeftiraW   hafa?yfirfariW hann.   ;  ;Um28.gr. sF ;=;  _rsreikningaskr_ԀhefurheimildtilaWleggjasekirflgsemvanrkjaaWleggjafram > rsreikningaeWafullngjandiupplUsingareWaskUringarmeW_rsreikningi_ԀeWa_samstWu   reikningi_Ԁtilopinberrarbirtingar.HrerlagttilnUrrimlsgreinaW_rsreikningaskr_ԀverWi  heimilaWaWveitaYeimflgumsemskila_rsreikningi_ԀeWa_samstWureikningi_ԀmeWfullngj r andiupplUsingumogskUringuminnan60dagafrdagsetninguYessaWtilkynntsum_sektar j= fjrhW_ԀalltaWhelmingsafslttaf_sektarfjrhW_ԀgeriflagiWuppskuldsnaaWfullu.skilegt 5 saWkerfiWhvetjitilYessaWflgskili_rsreikningum_ԀsemermarkmiWmeWYessaribreyt  ingu.  <  <Um29.gr. a4 <B<  ViWmiWunarmrkumlgunumerbreyttmeWfrumvarpiYessuogverWatilnUjar_grunn , fjrhWir_ԀsemrWherraerheimiltaWbreytatilsamrmisviWbreytingar4.tilskipunESBeWa  efverulegarbreytingarverWagengievrumiWaWviW31.desember2011.  =  =Um30.gr. X+! =nD=  HrerbttviWtilvsuntiltilskipanaogreglugerWarEvr;puYingsinsogrWsinssem #" kvWilagannabyggjast.MeWlgumYessumeruinnleidd_efniskvWi_ԀtilskipunarEvr;pu # YingsinsogrWsins2009/49/EBumbreytingutilskipunnr.78/660/EBEog83/349/EBEaW  $ YvervarWartiltekna_upplUsingaskyldu_ԀfyrirmeWalst;rfyrirtkiogYskylduaWsemja_sam !W% stWureikningsskil_.TilskipuninvartekinuppEES-samninginnmeWkvrWunsameiginlegu O""& EES-nefndarinnarnr.157/2009fr4.desember2009. #' >  >Um31.gr. $ ) >G>  0greininnier_gildistkukvWi_ԀsemYarfnastekkinnariskUringar. {%N!*  '#-  Fylgiskjal. - mAU?) dE?) A^m   FjrmlarWuneyti,  fjrlagaskrifstofa: a    Umsgnumfrumvarptillagaumbreytingulgumnr.3/2006, $ umrsreikninga,meWsWaribreytingum(_starfrkslugjaldmiWill_  og_skoWunarmenn_ԀogendurskoWendur).   I   MeginmarkmiWiWmeWfrumvarpiYessueraWskUraoglagfralgumrsreikningameW  X hliWsj;nafYeimbendingumsemkomiWhafaframsWustumissiri. P #    HelstubreytingarsemlagWarerutilfrumvarpinuerueftirfarandi:0fyrstalagierlagttil    aWheimildflagatilaWhafatexta_b;khaldsb;ka_ԀogrsreikningadnskueWaenskustaW    slenskuverWi_vkkuW_ԀttilannarraflagaenYeirrasemhafaheimildtilaWhafa_reiknings   skilin_ԀerlendumgjaldmiWli.0WrulagierlagttilflgumverWigertaWupplUsaumaW |O  lgmarki10strstuhluthafaoghundraWshlutahlutafjr,enekkieinungis_eignarhluti_Ԁyfir G  10%einsognerkveWiWumgildandilgum.MeWYessuertluninaWaukagagnsi   eignarhaldsogatkvWisrttarhluthafahlutaflgumog_einkahlutaflgum_.0YriWjalagieru   lagWartilbreytingarsemleiWiraftilskipunEvr;puYingsinsogrWsinsnr.2009/49/EBYarsem {  _m;Wurflagi_ԀsemaWeins_d;tturflg_Ԁsemskipta;verulegumlibWieinogsrogsemheild sF erveittundanYgafrYvaWsemja_samstWureikning_.0fj;rWalagierulagWartilbreytingar > YeimkvWumlagannasemleggjaaWjfnustrfendurskoWendaog_skoWunarmanna_Ԁog   leiWirYrbreytingaraflgumnr.79/2008,umendurskoWendur.0fimmtalagierulagWartil  aWrarminnibreytingar,svosemhkkunviWmiWunarfjrhWumlgunumenYeimhefur r ekkiveriWbreyttsWanriW2000. j=   VerWifrumvarpiW;breyttaWlgumverWurekkisWaWYaWhafifrmeWsraukintgjld 5 fyrirrkissj;W.