WPC? o蒧'蒧'ŞjX]%J&htptCƳ`)~M Uŵ-,pʼnEH:֟;-zC4=B@:~;{{H.CVtBTlA $†?-PɃ~ K +hz/Uf"&.4dPkG"aq"ƚ$#.1+ٟ#m746 $<]EPllW8Xn,AY؛8ݧE tG*wW&kw0N]RNo&\Uc ;HA)0?D^Eu郏/p|̤в2LRXRyyܣ`Co_siPzǸÍݙ;kpzY %+! fHmJVvHɾh+0.R{F~+!OouQLI7xθ:#X#_`gF-WQKUN" %p 04v #(s 4 m>w&^ *46J 0UY 0( B- 0 0y 0De 0 0t 09 0 0 0d 0 0 0 0Z 0 0 0s! 0" 0" 0V# 0# 0$ 0% 0;& 0& 0' 09( 0( 0o) 0<)))));*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*;*NC*C*C*C*C* 1E*E* 0Q**** 0Q'/'/ 0]x3x3 0u77 0wJ8J8 088 0^9^9 1u#:#:::: B;;;;6;;;;;;;;;;;; 72%=%=/W=W= 1=====================U:'>'>'>'>Ma>a>a>a>Ve>&d9 Z6Times New Roman RegularX( Z$ IS , .\R6&A4\XħXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXħ0?vvbX0#ggdd  8dXXd8ISUS.,    Adobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt$wkB @:i+003|x*+ (_2623  ..($)Hairline d*J+J (_25   2(L L T\ d #223  ..2(L L T\ d #2   (,%2$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXzXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? ZXXz0?vvbX0#ggdd  8ZdXXd8ISIS,.       0  0  (#$  0  *;+; (_24  /% T\ d #/23  ../% T\ d #/  *8+8 (_23 ` ," T\ d #,23  ..," T\ d #, ` *5+5 (_22  )T T\ d #)23  ..)T T\ d #)  *2+2 (_21  &\ d #&23  ..&\ d #&  */+/ (_20 h #\ d ##23  ..#\ d ## h *,+, (_19   \\ d # 23  .. \\ d #  *)+) (_18   d #23  .. d #  *DD (_17  8.L T\ d #823  Ԁ8.L T\ d #8  *JJ (_16   2(L L T\ d #223  Ԁ2(L L T\ d #2   *;; (_15  /% T\ d #/23  Ԁ/% T\ d #/  *88 (_14 ` ," T\ d #,23  Ԁ," T\ d #, ` *55 (_13  )T T\ d #)23  Ԁ)T T\ d #)  *22 (_12  &\ d #&23  Ԁ&\ d #&  *// (_11 h #\ d ##23  Ԁ#\ d ## h *,, (_10   \\ d # 23  Ԁ \\ d #  ()) &_9   d #23  Ԁ d #  (DD &_8  8.L T\ d #823  8.L T\ d #8  (JJ &_7   2(L L T\ d #223  2(L L T\ d #2   (;; &_6  /% T\ d #/23  /% T\ d #/  (88 &_5 ` ," T\ d #,23  ," T\ d #, ` (55 &_4  )T T\ d #)23  )T T\ d #)  (22 &_3  &\ d #&23  &\ d #&  (// &_2 h #\ d ##23  #\ d ## h (,, &_1   \\ d # 23   \\ d #  &)) $_   d #23   d #  <:Default Para ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.()3R$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXzXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? ZXXz0?vvbX0#ggdd  8ZdXXd8ISIS,.     ()3R$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXzXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? ZXXz0?vvbX0#ggdd  8ZdXXd8ISIS,.     (53,$ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A4\XħX3'LetterTXzXXXTRW6&A4W6&A4 6&A4 6&A4\XħXT ? ZXXz0?vvbX0#ggdd  8ZdXXd8ISIS,.      d (M0J$2  0  .3  0 ` (O$0  2  3  0` ""(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) 0 aR'ISUS.,,,..XXXX? XX0?vvbX0#ggdd  ISIS,.   ݀_ d , g,+ISUS.,,,..XXXX? XX0?vvbX0#ggdd  ISIS,.   d  ݀qi) %y_ gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular L eR)ISUS.,,,..XXXX? XX0?vvbX0#ggdd  ISIS,.   _>? Ҁ Z!ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? XX0?vvbX0#ggdd  8dd8ISIS,.     _ >?  _ikmo(%03qs 9 ^^` 141.lggjafarYing2012!2013. ( Xingskjal1208"670.ml.     W&@ Frumvarptillaga# W&#     umbreytingL  M  uL  M  ԀL  M  lgumnr.90/2003,umtekjuskattL  M  ,meWsWaribreytingum   L  M  (L  M  afdrttarskatturafvxtumL  M  ).  X FrefnahagsogviWskiptanefnd.    @L  M  L  M    1.gr.L  M     L  M    eftir2.mlsl.8.tlul.1.mgr.3.gr.lagannakomatveirnUirmlsliWir,svohlj;Wandi: wO  L  M  L  M  kvWiWgiL  M  ldirekkiheldurumvextivegnaskuldabrfaL  M  ԀsemerugefintL  M  eiginnafniL  M  affjr B  mlafyrirtkjumskv.1.tlul.1.mgr.4.gr.laganr.161/2002,umfjrmlafyrirtkiL  M  ,semL  M  og    afL  M  orkuL  M  fyrirtkjumsemfallaundirlgnr.50/2005,umskatL  M  tskylduorkufyrirtkja.SkilyrWi   eraWskuldabrfinsuL  M  skrWhjverWbrfamiWstWaWildarrkiEfnahagsogframfarastofn {  unarinnarPars(OECD),aWildarrkiEvr;pskaefnahagssvWisinseWaaWildarrkistofnsamn nF ingsFrverslunarsamtakaEvr;pueWaFreyjumL  M  ԀogekkisumaWrWaviWskiptisemfalla 9 undirkvWi13.gr.b!13.gr.nlaganr.87/1992,umgjaldeyrisml.  L  M    L  M  2.gr.L  M   r ' L  M    LgYessiWlastYegargildiogtakatilvaxtasemL  M  greiWasteWaerugreiWslukrfirL  M  Ԁfrog e= meW15.mars2013L  M  .L  M   0 @#dggGreinargerW.#ggdԈ    L  M  SundanYgafrgreiWslutekjuskattsafvaxtatekjumsemhrerlgWtilafmarkastviW i skL  M  uldabrfsemfjrmlafyrirtkiL  M  Ԁsemfallaundir1.tlul.L  M  Ԁ1.mgr.4.gr.laganr.161/2002,um \4 fjrmlafyrirtkiL  M  ,gefateiginnafni,semogYauorkufyrirtkisemfallaundirlgnr.50/ ' 2005,umskattskylduorkufyrirtkja.L  M      Undir1.tlul.1.mgr.4.gr.laganr.161/2002fallaL  M  Yaufjrmlafyrirtkisemhafastarfs  leyfisemviWskiptabankarL  M  .LgL  M  nr.L  M  50/2005takatilallraorkufyriL  M  rtkja,;hWYvhvortYau `  eruL  M  ԀundanYeginL  M  skattskylduskv.4.gr.L  M  lagaL  M  Ԁnr.90/2003,umtekjuskattL  M  . S+!   UmverWbrfamiWstWvarerfjallaWlgumnr.131/1997,umrafrnaeignarskrningu " verWbrfa.XarerverWbrfamiWstWskilgreindsemhlutaflagsemannasteignarskrninguraf # brfa.RafbrferframseljanlegtrafrnteignarskrWverWbrf.ReksturverWbrfamiWstWvar  $ erleyfisskyldstarfsemi. !W%   EnnfremurersettsemskilyrWifyrirundanYgunniaWYeirvextirsemumrWirsuekki J""& tilkomnirvegnafjrmagnshreyfingaeWagjaldeyrisviWskiptasemtilgreinderu;heimil #' kvWum13.gr.b!13.gr.nlgumnr.87/1992,umgjaldeyrisml. #(   UndanYganyrWiframkvmdYleiWaWL  M  tgefandiskuldabrfsmundiskjaumundan $ ) Ygutilrkisskattstj;raL  M  ԀafdrttistaWgreiWsluafvaxtaL  M  greiWslumaftilteknuskuldabrfiL  M  og v%N!* upplUsaumleiWumL  M  ISINnmerL  M  brfsinsL  M  ԀsemuppfyllL  M  askalL  M  ԀundanYL  M  gukvWiW. A&"+ L  M    TilaWL  M  fsamYykktaL  M  ԀundanYguYarftgefandiaL  M  WuppfyllaskilyrWiWumaWteljastfjrmla  '", fyrirtkiL  M  skv.1.tlul.L  M  1.mgr.L  M  4.gr.laganr.161/2002,umfjrmlafyrirtki,eWasem '#- L  M  orkuL  M  fyrirtkisemfellurundirlgnr.50/2005,umskattskylduorkufyrirtkjaL  M  .L  M  EinnigYarf (z$. 9 y_   aWsUnaframaWskrningskuldabrfsinsuppfylliskilyrWiL  M  undanYgunnarL  M  ԀumaWveraskrW ( hjverWbrfamiWstWaWildarrkiEfnahagsogframfarastofnunarinnarPars(OECD),  aWildarrkiEvr;pskaefnahagssvWisinseWaaWildarrkistofnsamningsFrverslunarsamtaka  Evr;pueWaFreyjum.L  M   a L  M    SkuldabrfiWL  M  yrWiL  M  ԀskrWmiWlgumgagnagrunnihjrkisskattstj;raYannigaWvaxta T, greiWslurvegnaYessL  M  yrWuL  M  ԀundanYegnarstaWgreiWslullumviWskiptumtengdumYv.Xannig  yrWijafnframttryggtaWskrWarL  M  yrWuL  M  ԀallarnauWsynlegarupplUsingarumL  M  viWtakandaL  M  Ԁvaxtanna  tilaWhgtyrWiaWuppfL  M  yllaskylduvarWandiupplUsingaL  M  skiptisemfelastalYj;Wlegumsamn   ingumsem0slanderaWilL  M  iL  M  ԀaWL  M  .0YessufelstaWtgefandaberaWupplUsarkisskattstj;raum  X viWtakandavaxtanna,Y.e.hverYaWersemveitirvxtunumviWtku,oggeturYaWeftiratvikum K #  veriWrttureigandi,eftgefandihefurupplUsingarumhann,eWamillignguaWili,sbr.2.mgr.    20.gr.laganr.45/1987,umstaWgreiWsluopinberragjalda,og92.gr.laganr.90/2003,um    tekjuskatt.     kvWi3.gr.laganr.90/2003,umtekjuskatt,tekureingngutilaWilameWtakmarkaWa wO  skattskylduogsamaviWumYundanYgusemhrerlagttilaWverWilgfest.kvWiW B  haggarYvekkiskattskylduYeirrasemberafullaog;takmarkaWaskattskyldu0slandiskv.    1.eWa2.gr.smulaga.EftirsemWurferYvumskattskylduogstaWgreiWsluYeirraafvaxta   tekjumumrddraskuldabrfasemundanYgaYessitekurtilmeWsamahttioggildirum {  allaraWrarvaxtatekjurheimilisfastraaWilasamkvmtlgumnr.94/1996,umstaWgreiWslu nF skattsfjrmagnstekjur.BtgefendumbrfannaverWurY;almenntekkigertskyltaWhalda 9 eftirstaWgreiWsluafvxtumYeirrabrfasemkvWiWtekurtilnverWaYeirkrafWirum  greiWsluafdrttarskattsafvxtumsemYeirgreiWa,endahafiYeirekkimttvitaaWskulda  brfinhafiveriWframseldskattaWilasemskattskyldurerhrlandiannaWhvortskv.1.eWa r 2.gr.tekjuskattslaga. e=   LagtertilaWkvWiWWlistYegargildientakitilvaxtasemerugreiddireWagreiWslu 0 krfirfrogmeW15.mars2013.UndanYganYvviWumskuldabrfsemYegarhafaveriW  gefintaWYvgefnuaWskilyrWikvWisinssuuppfyllthvaWvarWartgefandaogskrningu.  XaufjrmlaogorkufyrirtkisemnYegarhafagefiWtskuldabrfsemuppfyllaYessiskil i yrWiYurfaaWfskrWaundanYguhjrkisskattstj;rasvoaWstaWgreiWsluverWiekkihaldiW \4 eftirafvxtumsemgreiddirerueWaerugreiWslukrfirfrogmeW15.mars2013. '   Embttirkisskattstj;rahefuraWbeiWnitekju-ogskattaskrifstofufjrmla-ogefnahags  rWuneytistekiWsamanupplUsingarumtekjurafafdrttarskattiogendurgreiWslurriW2012.    EftekiWermiWafupplUsingumfrrkisskattstj;ra,oggengiWtfrYvaWgreiWslur `  vxtumverWimeWsvipuWum;tiriW2013ogYrvoruriW2012,mreiknameWYvaWtekj S+! urrkissj;Wsafafdrttarskattiskv.8.tlul.1.mgr.3.gr.laganr.90/2003verWium1,2millj " arWarkr.verWifrumvarpiWaWlgum.XereftiraWtakatillittilYeirraendurgreiWslnaskatti # semheimilastsamkvmtsamakvWi.Xrnmuum510millj.kr.riW2012.VerWifrum  $ varpiWaWlgummreiknameWaWendurgreiWslurskattinumverWimunlgrieWamilli200 !W% og300millj.kr.efmiWaWerviWsmuviWskiptiogriW2012. J""& _