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J""&   0ngildandilgumeraWfinnaheimildtilhandarWherratilaWkrefjastskiptabihluta #' flagseWaeinkahlutaflags,m.a.YegarflaghefurekkiskilaWendurskoWuWumogsamYykkt #( umrsreikningifyrirYrjsWustureikningsr.0frumvarpinuerlagttilaWfelldurverWibrott $ ) skilnaWurumaWeinungismegikrefjastskiptabihlutaflagsYegarendurskoWaWirog v%N!* samYykktirrsreikningarhafaekkiveriWsendirrsreikningaskr.XaWrWstafkvWumlaga A&"+ nr.3/2006,umrsreikninga,hvaWahlutaflgumerskyltaWskilarsreikningioghvaWaf  '", YeimflgumerskyltaWskilaendurskoWuWumogsamYykktumrsreikningi.EkkiYykjaefni '#- tilYessaWheimildlgumumhlutaflgtilYessaWkrefjastskiptabiflagssemekki ( skilarrsreikningistakmarkaWrienskyldasamaflagstilaWskilarsreikningisamkvmt  lgumumrsreikninga.    0frumvarpiYessuerhlutaflagaskrfenginheimildrWherratilaWkrefjastskiptabif a lags,enhlutaflagaskrf;rmeWYheimildYartilngildandikvWit;kugildimeWlgum T, nr.41/1997oglgumnr.43/1997.MarkmiWiWmeWbreytingunnieraWhgtverWiaWfara  kerfisbundnaaWgerWsemmiWaraWYvaWlosatYauflgsemt.d.hafaekkiskilaWrsreikn  ingifyrirYrjsWustureikningsr.MtlaaWskilrsreikningumbatnaaWsamaskapi.   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B    0lj;siYesshvemikilvgteraWaWilaruppfyllilagaskylduumskilrsreikningaerfrum    varpiYessulagttilaWgreiWiflagekkisektinnan60dagafrtilkynningusektarfjrhWar   fallisekt;skiptstj;rnarmennflagsins.ErbreytinginsamrmiviWgildandikvWi {  norskralagaumskilrsreikninga.0dnskumrttiergengiWbeintaWstj;rnarmnnumen nF flginekkisektuW. 9   0frumvarpinueraWlokumkveWiWumaWlgmarkshlutafhlutaflagahkkir4millj.  kr.6millj.kr.oglgmarkshlutafeinkahlutaflagahkkir500.000kr.750.000.Lg  markshlutafhlutaflagaogeinkahlutaflagahefurveriW;breyttfrYvaWlgumhlutaflg r oglgumeinkahlutaflgt;kugildi1.janar1995oghefurYarmeWrUrnaWnokkuWmiWaW e= viWYr;unverWlagshrlandifrgildistkulaganna.Xerlgmarkshlutafhlutaflagalgra 0 hrlendisenngrannarkjunum.0DanmrkuertilaWmyndalgmltlgmarkshlutafhluta  flaga500.000kr.(11.287.000sl.kr.)oglgmltlgmarkshlutafeinkahlutaflaga80.000  kr.(1.805.920sl.kr.).0Noregierlgmarkshlutafhlutaflaga1.000.000kr.(22.474.000sl. i kr.)ogeinkahlutaflaga100.000kr.(2.247.400sl.kr.).XykirYvstWatilaWhkkalg \4 markshlutafhlutaflaga.ShkkunmY;ekkiveraofmikilendamikilvgttfrsj;nar ' miWumumatvinnuYr;un,nUskpunogsamkeppniaWskilyrWiumstofnunflagasuekkiof  Yyngjandi.   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(   VerWifrumvarpYettaaWlgummunYaWstuWlaaWbetriskilumrsreikningumog  stemmastiguviWkennitluflakkiogerYannigtilYessfalliWaWaukatiltratvinnulfiW.  hrifsamYykktarfrumvarpsinsstj;rnsUslurkisinsyrWuhelstfyrirtkjaskrsemrkis a skattstj;ristarfrkirogfelastaukinnivinnuvegnahugsanlegraslitaflgum.vinningur T, afsamYykktfrumvarpsinsertalinnmeirienhugsanlegneikvWeWaYyngjandihrifYess.  GeraverWurrWfyrirnokkrulagid;mst;laogskiptastj;ra& X viWaWannastskiptiYeirraf  lagasemekkihafastaWiWlgbundinskilenekkierlj;sthvortgeraYurfisrstakarrWstafanir   vegnaYessa.  X @ AthugasemdirviWeinstakargreinarfrumvarpsins.    @ Um1.gr.      KveWiWerumaWlgmarkshlutafhlutaflagahkkir4millj.kr.6millj.kr.Lg   markshlutaf'XjԀhlutaflagahefurveriW;breyttfrYvaWlginumhlutaflgt;kugildi1. wO  janar1995oghefurYarmeWrUrnaWnokkuWmiWaWviWYr;unverWlagshrlandifrgildis B  tkulaganna.Xerlgmarkshlutafhlutaflagalgrahrlendisenngrannarkjunum.Sem    dmimnefnaaWDanmrkuerlgmltlgmarkshlutafYessarartegundarflaga500.000   kr.(11.287.000sl.kr.)ogNoregi1.000.000kr.(22.474.000sl.kr.).XykirYvstWatil {  aWhkkalgmarkshlutafhlutaflaga.ShkkunmY;ekkiveraofmikilendamikilvgt nF tfrsj;narmiWumumatvinnuYr;un,nUskpunogsamkeppniaWskilyrWiumstofnunflaga 9 suekkiofYyngjandi.  @ Um2.gr. r   MeWaliWergerWsbreyting1.mgr.107.gr.gildandilagaaWstaWYessaWrWherra e= hafiheimildaWkrefjastskiptabihlutaflagstilteknumtilvikumfristsheimildtil 0 hlutaflagaskrr.0ngildandilgumerrWherraheimiltaWkrefjastskiptabihlutaflags  (1)YegarflagiskalslitiWsamkvmtkvWumlgumenhluthafafundurkveWurekki  flagsslit,(2)efhluthafarverWafrrientveirendaseigirbttinnanYriggjamnaWa,(3) i efflagiWtilkynnirekkihlutaflagaskrumstj;rneWastj;rnarmenn,semfullngjalg \4 kveWnumskilyrWum,innanrsfrlokumlgmltsfreststilYesseWahefurekkifram ' kvmdastj;ra,sbr.65.gr.,(4)YegarendurskoWaWirogsamYykktirrsreikningarhafaekki  veriWsendirrsreikningaskrfyrirYrjsWustureikningsr,sbr.kvWilagaumrsreikninga  umskilrsreikningum,(5)efhlutaflagaskrneitarumeWafellirrgildilggildinguskila `  nefndarskv.4.!6.mgr.111.gr.EkkierlagttilaWgerWarverWibreytingarYeirriupptalningu S+! lagannaumtilviksemheimildinnrtil.MarkmiWiWmeWbreytingunnieraWhgtverWiaW " farakerfisbundnaaWgerWsemmiWaraWYvaWlosatYauflgsemt.d.hafaekkiskilaW # endurskoWuWumogsamYykktumrsreikningiYrjr,enviWvarandivanskilrsreikningum  $ erutilYessfallinaWdragartiltratvinnulfiW.MeWlgumnr.160/2006varrsreikninga !W% skrveittheimildtilaWleggjasektirYauflgsemskilaekkirsreikningumtmanlega.0 J""& kjlfarYessaWskrinfkkYessaheimildhafaskilrsreikningabatnaWenY;eruvanskilenn #' tluverW.SamkvmtupplUsingumfrfyrirtkjaskr(desember2012)ber33.071flagiaW #( skilarsreikningifyrirriW2011.Xarafhafaum8.288flgennekkiskilaWrsreikningi,eWa $ ) um25%.AfYeimflgumhafahinsvegar2.492flgveriWafskrWrskrnniog898flg v%N!* veriWrskurWuWgjaldYrota.Eftirstanda4.898flgsemhafaekkiskilaWrsreikningi.Fjldi A&"+ flagasemhafaekkiskilaWrsreikningiYrjreWalengurerum900ogfjldiflagasem  '", hafaekkiskilaWrsreikningifyrirrin2011og2010erum1.400.ErfitteraWtlahver '#- kostnaWuryrWiviWaWvsaflgumtilskiptameWferWar,m.a.vegnaYessaW;lj;sterhvort ( kostnaWrkissj;WsviWaWkrefjastskiptamegiendurheimtaaWeinhverjumarkirYrotabum  viWskiptameWferW.GeramrWfyrirYvaWnokkurtlagyrWid;mst;laogskiptastj;raviW  aWannastbskiptiYeirraflagasemekkihafastaWiWlgbundinskilrsreikningaenekkier a lj;sthvortgeraYurfisrstakarrWstafanirvegnaYessa.BreytinginersamrmiviWgildandi T, kvWidanskraognorskralagaumskilrsreikninga.    04.tlul.1.mgr.107.gr.gildandilagaerkveWiWumheimildrWherratilaWkrefjast  skiptabihlutaflagsYegarendurskoWaWirogsamYykktirrsreikningarhafaekkiveriW   sendirrsreikningaskrfyrirYrjsWustureikningsr,sbr.kvWilagaumrsreikningaum  X skilrsreikningum.EinsograkiWerhraWframanergertrWfyriraWsheimildfristfr K #  rWherratilhlutaflagaskrrogvsasttilYeirrargreinartilskUringaYv.XykirrttaWfella    brottrlgumskilnaWumaWeinungismegikrefjastskiptabihlutaflagsYegarendur    skoWaWirogsamYykktirrsreikningarhafaekkiveriWsendirrsreikningaskrogerYaWs   breytingsemlgWertilmeWbliWgreinarinnar.XaWrWstafkvWumlaganr.3/2006,um wO  rsreikninga,hvaWahlutaflgumerskyltaWskilarsreikningioghvaWafYeimflgumer B  skyltaWskilaendurskoWuWumogsamYykktumrsreikningi.EkkiYykjaefnitilYessaWheim    ildlgumumhlutaflgtilYessaWkrefjastskiptabiflagssemekkiskilarrsreikningi   stakmarkaWrienskyldasamaflagstilaWskilarsreikningisamkvmtlgumumrs {  reikninga.MeWYvaWfellabrottskilnaWhlutaflagalagaumaWrsreikningarsuendur nF skoWaWirogsamYykktirrWstYaWeftirleiWisafkvWumrsreikningalagaumskyldutilaW 9 skilarsreikningihvortkvWi4.tlul.1.mgr.107.gr.umheimildtilaWkrefjastskipta  bihlutaflagseigiviW.MiWarbreytinginYannigaWYvaWtryggjafrekaraWrsreikningum  hlutaflagasskilaWtmanlega. r @ Um3.gr. 0   GerWersambrilegbreytingkvWumlagaumeinkahlutaflgoglgWertil1.gr.  frumvarpsinsoglUturaWhlutaflgum.KveWiWerumaWlgmarkshlutafeinkahlutaflaga  hkkir500.000kr.750.000kr.LgmarkshlutafeinkahlutaflagahefurveriW;breyttfr i YvaWlginumeinkahlutaflgt;kugildi1.janar1995oghefurYarmeWrUrnaWnokkuW \4 miWaWviWYr;unverWlagshrlandifrgildistkulaganna.Xerlgmarkshlutafeinka ' hlutaflagalgrahrlendisenngrannarkjunum.SemdmimnefnaaWDanmrkuer  lgmltlgmarkshlutafYessarartegundarflaga80.000kr.(1.805.920sl.kr.)ogNoregi  100.000kr.(2.247.400sl.kr.).XykirYvstWatilaWhkkalgmarkshlutafeinkahluta `  flaga.ShkkunmY;ekkiveraofmikilendamikilvgttfrsj;narmiWumumatvinnu S+! Yr;un,nUskpunogsamkeppniaWskilyrWiumstofnunflagasuekkiofYyngjandi. " @ Um4.gr.  $   MeWaliWerlagttilaWgerWverWisambrilegbreytingkvWumlagaumeinkahluta !W% flgoglgWertil2.gr.frumvarpsinsoglUturaWhlutaflgum.UmumfjllunumkvWiW J""& vsasttilumfjllunarum2.gr. #'   MeWbliWerlagttilaWgerWverWisambrilegbreytingkvWumlagaumeinkahluta #( flgoglgWertil2.gr.frumvarpsinsoglUturaWhlutaflgum.UmumfjllunumkvWiW $ ) vsasttilumfjllunarum2.gr. v%N!*   A&"+ @@@& a  Um5.gr. (   Samkvmtlgumnr.3/2006,umrsreikninga,berastj;rnogframkvmdastj;riflags  byrgWsamningursreikningsfyrir'a("Ԁhvertreikningsr.0flgumsemhafaekkiformlega  stj;rnhvlirYessiskyldallumflagsaWilumsameiginlega.0rsreikningalgumsegirenn a fremuraWeigisWarenmnuWieftirsamYykktrsreiknings,Y;eigisWarenttamnuWum T, eftirlokreikningsrs,skuliflagsendarsreikningaskrrsreikningsinn.MeWlgumnr.  160/2006varrsreikningaskrveittheimildtilaWleggjasektirYauflgsemekkiskila  rsreikningumtmanlega.0kjlfarYessaWskrinfkkYessaheimildhafaskilrsreikninga   batnaWenY;eruvanskilenntluverW.0lj;siYesshvemikilvgteraWaWilaruppfyllilaga  X skylduumskilrsreikningaerlagttilaWgreiWiflagekkisektinnan60dagafrtilkynningu K #  sektarfjrhWarskulisektirnarfalla;skiptarstj;rnarmennflagsins.Erbreytinginsam    rmiviWgildandikvWinorskralagaumskilrsreikninga.0dnskumrttiergengiWbeint    aWstj;rnarmnnumenflginekkisektuW.   @ Um6.gr. B    FrestaWergildistkukvWa2.og4.gr.til1.janar2014.0kvWunumerlagttilaW    heimildrWherratilaWkrefjastskiptabihlutaflagsogeinkahlutaflagstilteknumtilvik   umverWifrWtilhlutaflagaskrr.X;ttirttaWfrestagildistkukvWannaYarsemum {  YyngjandikvWieraWrWa. nF  Fylgiskjal. r e=AU?) dE? A^e=  e= Fjrmla-ogefnahagsrWuneyti, 0 fjrlagaskrifstofa:     Umsgnumfrumvarptillagaumbreytingulgumumhlutaflg, i lgumumeinkahlutaflgoglgumumrsreikninga(kennitluflakk). \4     0frumvarpiYessuerulagWartilbreytingargildandilgumsemsnaaWaWgerWumtilaW ' verjastkennitluflakki.MeWbreytingunumerreyntaWkomatilm;tsviWtillgurstarfsh;ps  semskipaWurvarn;vember2012ogvartlaWaWvinnatillguraWlagabreytingumvarWandi  Yessiml. `    BreytingarnareruYraWfyrstalagierlagttilaWlgmarksfhlutaflgumverWihkk S+! aWr4m.kr.6m.kr.oglgmarkshlutafeinkahlutaflagaverWihkkaWr500Ysundkr. " 750Ys.kr.0WrulagierlagttilaWhlutaflagaskrfiheimild,semngildandilgumer # hjrWherra,tilaWkrefjastskiptaflgum,t.d.flgumsemekkihafaskilaWrsreikningum  $ fyrirYrjsWustureikningsr.0YriWjalagiersvolagttilaWsamhliWangildandiheimildrs !W% reikningaskrrtilaWleggjasektirflgvegnavanskilarsreikningumverWijafnframt J""& heimiltaWleggjasektirvegnavanskilabeintstj;rnarmennYeimtilvikumYegarflaghefur #' ekkigreittsektinnan60dagafrtilkynningusektarfjrhWar. #(   EinsogfyrrsegirerfrumvarpinugertrWfyriraWstaWrWherramunihlutaflagaskr $ ) rkisskattstj;rafheimildtilaWkrefjastskiptaflgum.MarkmiWiWmeWbreytingunnier v%N!* stuWlaaWYvaWhgtverWiaWfarakerfisbundnaraWgerWirsemmiWiaWYvaWlosaflgt A&"+ rskrnniefYausinnaekkiskilaskyldusinnisamkvmtlgumumrsreikninga.0Yeimtil  '", vikumsemslkheimildyrWinUtterhraWsd;miheimiltaWkrefjasttryggingarfyrirskipta '#- kostnaWiaWfjrhW250.000kr.enreiknammeWaWrkissj;WuryrWiaWleggjaframslka ( tryggingu.0dageru719flgsemekkihafaskilaWrsreikningiYrjreWalengurogY  hafaum1.400flgekkiskilaWrsreikningitvreWalengur.GeramrWfyriraWnokkuW  st;rhlutiYessara1.400flagashgtaWafskrnYessaWkrefjastYurfiskiptaYeim. a GangiYessiformeftir,Y.e.aWrWistverWiaWgerWirsemmiWiaWYvaWkrefjastskipta T, Yeim719flgumsemdaghafaekkiskilaWrsreikningiYrjreWalengurrinu,mundi  kostnaWurrkissj;WsviWYaWnematpum180m.kr.ErfitterhinsvegaraWtlahverraun  verulegurkostnaWurrkissj;WsyrWiafYvaWvsaflgumtilskiptameWferWarYarsem;lj;st   erhvortkostnaWurinnyrWiendurheimturaWeinhverjumarkirYrotabunumviWskipta  X meWferWYarsemekkiliggurfyrirhverfjrhagslegstaWaYessaraflagaer.Vakinskalathygli K #  YvaWforsendaYessaWrWistverWikerfisbundnaraWgerWirYessusviWieraWfjrheimild    fisttilYessfjrlgumogmunumfangaWgerWannatakamiWafYv.      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