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" 9|  86  .8ۀgr.  $   9|zP  Grunngildifjrmlastefnuogfjrmlatlunar.9|zPP !W% Ќ     StefnumrkunopinberumfjrmlumfelstgerWfjrmlastefnurkisstj;rnar,sbr.4.gr., J""& fjrmlatlunar,sbr.5.gr.,ogsamkomulagsrkisogsveitarflaga,sbr.11.gr. #'   StefnumrkuninskalbyggWeftirtldumgrunngildum: #( ! !"i(m"  i(mR2JT  1  .3  Ԉ0    SjlfbrnisemfelstYvaWopinberarskuldbindingarsuviWrWanlegartilskemmriog $ ) lengritmaogleggiekki;sanngjarnarbyrWarkomandikynsl;Wir.i(mRS݌v%N!* Ќ  "i(m"  i(mT2JT  2  .3  Ԉ0    &  VarfrnisemmiWaraWhfilegujafnvgimilliteknaoggjalda,ogaWekkisuteknar A&"+  kvarWanireWaaWstWur'A&+UskapaWarsemgetahaft;fyrirsWarogneikvWarafleiWingar.i(mTT݌ '", Ќ  "i(m"  i(m}V2JT  3  .3  Ԉ0    &   StWugleikasemfelstaWstefnaopinberumfjrmlumstuWliaWjafnvgiefnahags ( mlum.'(Wi(m}VV݌ Ќ  "i(m"  i(mX2JT  4  .3  Ԉ0    FestusemfelstYvaWforWast;vntareWafyrirvaralitlarbreytingarfrgildandistefnu  ogtlunumumYr;unopinberrafjrmla.i(mX4X݌a Ќ  "i(m"  i(mY2JT  5  .3  Ԉ0    GagnsisemfelstYvaWsettsuauWsogmlanlegmarkmiWtilmeWallangstmaum T, Yr;unopinberrafjrmlasamrmiviWgrunngildiskv.1.!4.tlul.Birtaskalreglulega  samanburWmarkmiWumograngrimeWskUrummlikvrWum.i(mYY݌ Ќ  9|  87  .8ۀgr.  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T,   9|<  Gjafir.9|<=  Ќ     HverjumrWherraeWarkisaWilaAhlutaer;heimiltaWYiggjagjfsemgefinermeW  kvWumeWaskilyrWumsemhafaeWagetahaftfrmeWsrtgjldfyrirrkissj;W,nemaYau   rmistinnanfjrveitingaogrWherraveitisamYykkifyrirYvaWtakaviWgjfinni.Hafislkar  X gjafirfrmeWsrverulegeWaviWvaranditgjldskalaflaheimildarfjrlgumtilaWtaka K #  viWYeimeWaYrYegnarmeWfyrirvaraumsamYykkiAlYingissemaflaWerfjrlgum.      RkisaWilaAhlutaer;heimiltaWgefaeWaafhendanendurgjaldseignirsemverWgildi    hafanemaaflatilYessheimildafjrlgum.   9|  848  .80ۀgr. B    9|@  NauWungarslueignir,lausafogbnaWur.9|@TA    Ќ     RkisaWilarAhlutagetansrstakrarlagaheimildarkeypteignirviWnauWungarslu   grundvelliveWrttareWaskilmlaaWbakifallinnabyrgWarskuldbindinga.Skulueignirsem {  keyptareruafslkumstWumseldarjafnskj;ttogYaWertaliWhagkvmt. nF   SmuaWilumerheimiltnsrstakrarlagaheimildaraWseljalausaf,svosemkutki, 9 vlar,hldogannanbnaW,ognUtaandvirWiWtilendurnUjunarbnaWiogtkjum.  5z  6V  .6ۀKAFLI r    5zID  ReikningsskilogskUrslugerW.5zIDD  e= Ќ   9|  849  .81ۀgr. 0   9|JE  SkUrslurogupplUsingar.9|JEE  Ќ     SkUrslurogupplUsingarumopinberfjrmlskuluveragreinarg;War,reiWanlegarog  settarframtmanlegaogaWgengileganhtt. i   RWherraskalhafaeftirlitmeWaWreikningsskilogskUrslugerWssamrmiviWkvWi \4 lagaYessara. 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S+!  3.Opinberfyrirtki. #    Umsvifopinberrafyrirtkja0slandieruumtalsverWogumleiWhrifYeirrahagkerfinu.  $ Fyrirefnahagsfallrsins2008voruumsvifopinberrafyrirtkjaumYriWjungurheildar !W% umsvifaopinberraaWilaeWarmlegafimmtunguraflandsframleiWslu.Mikilfjrfestingopin J""& berrafyrirtkjaogneikvWtekjuafkomahafWiveruleghrifhagsveiflunaoggerWiAhluta #' rkissj;WserfittfyrirviWaWhaldajafnvgiviWhagstj;rn.XaWerYvtilefnitilYessaWfjallaW #( verWimeWWrumhttienWurumopinberfyrirtkioghrifYeirrahagkerfiW.Mikilvgt $ ) eraWtillengritmasumsamstilltformrkis,sveitarflagaogopinberrafyrirtkjaaWrWa v%N!* tilaWkomavegfyrir;samrmihagstj;rn.MeWmarkvissaristefnumrkunsviWiopin A&"+ berrafjrmlaeykstreiWanleikinn,aginnogfestanviWaWtakamargvslegarkvarWanirum  '", opinberfjrml. '#- Ї IV.HelstubreytingarognUmlifrumvarpinu. 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'    MeWfrumvarpinuerlagttilaWlgfestverWitarlegrikvWienngildaumstefnumrkun  opinberumfjrmlum,engerterrWfyriraWstefnumrkuninverWivandaWri,formfastariog  tillengritmaentWkasthefur.SlktfyrirkomulagereinkennandifyrirYaurkisemhafanW `  hvaWbestumrangriviWstj;rnopinberrafjrmla. 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" frumvarpsins,aukYesssemmarkmiWfjrmlastefnuerubundinskilyrWumsemframkoma # frumvarpinuumskuldastWuogafkomuhinsopinbera,sbr.7.gr.frumvarpsins.  $   OftervsaWtilYessaWsverklagumgerWfjrmlastefnubundiWlggjffylgirkisvo !W% kallaWriferlimiWaWrifjrmlareglu.ErhrvsaWtilYessaWstj;rnvldfylgiskUruoglgfestu J""& ferliviWstefnumrkunopinberumfjrmlum,t.d.meWYvaWsetjareglulegmarkmiWstaW #' YessaWlgfestarsutlulegarfjrmlareglurumskuldastWuhinsopinberaeWaleyfilegan #( hallarekstri.0frumvarpiYessuerfarinsleiWaWlgfestatiltekingrunngildi,tiltekiWverk $ ) lagviWstefnumrkunogtiltekinskilyrWiumafkomuogskuldirhinsopinberasemstj;rn v%N!* vldumberaWfylgjaYegarfjrmlastefnaogfjrmlatlunerusettarfram. 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( XessiaWgreiningf;lsrskUrarimyndafYr;unrkisfjrmla.'(    KrfurogviWmiWreikningsskilahafajafnframttekiWmiklumbreytingumsWusturum  ogratugum.GagnrUnireikningsskilhinsopinberabeindistlengivelaWYvaWrkisreikn a ingargreinduekkimeWgagnsjumhttifrstWuopinberrafjrmlameWsamahttiog T, b;khaldogreikningsskileinkafyrirtkjastuWluWuaW.Xettaleidditilsamvinnurkjaumsam  rmingualYj;Wlegrareikningsskila(e.InternationalPublicSectorAccountingStandards),  auksamrmdrastaWlaumframsetninguopinberrafjrmla.     sWusturumhefurinnanaWildarrkjaOECDveriWlgWaukinherslabyrgWhlutaW  X eigandirWherraeftirlitimeWframkvmdfjrlaga.XhafakrfurumgWitlanagerWar K #  opinberrastofnanaaukistverulega,samtYvaWhorfterfrekarenWurtilrangursmarkmiWa    staWYessaWeinblnaYaWfjrmagnsemveittertilopinberrarstarfsemi.ErYessiYr;un    taktviWYauviWhorfaWhiWopinberaeigiaWstuWlaaWofansknuferliviWfjrlagaundirbn   ing.SamhliWaaukinnibyrgWhefurforstWumnnumopinberrastofnanaveriWgefiWmeira wO  svigrmtilaWkveWahvernigmarkmiWumverWibestnW. B    SkuldakreppasWusturahefurennfrekarbeintathyglirkjaaWmikilvgistefnumrkunar    opinberumfjrmlumtillengritma.StWugaukningtgjalda,m.a.vegnabreytingar   aldurssamsetninguYj;WaogvWtkariheilbrigWisYj;nustu,munleiWatilsaukinnaskorana {  tengslumviWforgangsrWunrWstfunopinberrafjrmuna.XvhafamrgrkihafiWgerW nF vandaWralkanasemsUnaYr;unskuldbindingansturatugioghrifYeirrarkisfjrml. 9 SlkartlanirstuWlaaWYvaWhugaWerfyrrenellaaWskorunumtengslumviWfyrrgreinda  YttiogaWhugaWertmanlegaaWlausnumYeimtengdum.Xhefurhkkuntgjaldavegna  ;vntraatburWa,svosemnttruhamfaraeWayfirtkumeirihttarskuldbindinga,beint r athyglimannaaWmikilvgihttumatsfjrhagsstWurkja. e=  & a 4.SttmliESBumopinberfjrml.     SttmliESBumopinberfjrml,Wrunafnifjrmlasttmlinn(e.FiscalCompact),er  hlutisttmlans'awumstWugleika,samhfinguogstj;rnunefnahagsogmyntbandalaginu i (e.TreatyonStability,CoordinationandGovernanceintheEconomicandMonetaryUnion). \4 HannvarundirritaWuraf25aWildarrkjumESB2.mars2012enBretlandogTkklandstanda ' hinsvegarutansttmlans.MegintilgangursttmlanseraWstyrkjasamrmdaumgjrWum  opinberfjrmlaWildarrkjahansogstuWlaaWstWugleikameWskUrumreglumumstj;rn  opinberrafjrmla.XersttmlanumumframallttlaWaWtryggjasjlfbrnifjrmla `  aWildarrkjannatillengritmaenjafnvgiopinberumfjrmlumerforsendaskilvirkniefna S+! hagsogmyntbandalagsins. "   MeWsttmlanumhafasamningsrkinsammlstumaWleiWalandslgskilnaWumjfnuW # rkisfjrmlum.0krfunnifelstaWsveifluleiWrtturhalliafrekstrihinsopinberamekki  $ verameiriensemnemur0,5%afvergrilandsframleiWslu.EfopinberarskuldiraWildarrkisins !W% eruumtalsvertlgrien60%ogsjlfbrnifjrmlumhinsopinberatillengritmaerekki J""& stefnthttumsveifluleiWrtturhalliY;veraalltaW1%aflandsframleiWslu.MeWsttml #' anumhafasamningsrkinennfremurskuldbundiWsigtilaWinnleiWalandslgkvWium #( sjlfvirktleiWrttingarkerfisemverWurvirktverWifrvikavartfrtlunum.Xhafasamn $ ) ingsrkinsammlstumaWvinnaaWlkkunopinberraskulda.MeWsttmlanumerlgW v%N!* skyldasamningsrki,semskuldarmeiraen60%afvergrilandsframleiWslumarkaWsvirWi, A&"+ tilaWlkkaYaWhlutfallskuldasemerumfram60%viWmiWiWum'" '"1 '"'"/&" '"20 '"&"ri.Meginmunur  '", kvWumfjrmlasttmlansogsttmlansumstWugleikaoghagvxt,meWsWariumb;tum, '#- birtistannarsvegarstfariviWmiWunumfyrirhmarkssveifluleiWrttanhallaoghinsvegar ( rkariviWbragWsskylduaWildarrkisfyrrnefndasttmlansfarifjrlagahalliaWildarrkishans  yfirheimiluWmrk.XerfjrmlasttmlanummltfyrirumtiltekiWviWurlagaferliYarsem  Evr;pud;mst;lnumerfaliWaWskerarumhvorthlutaWeigandirkihafiinnleittfjrmlaregl a ursttmlansmeWfullngjandihttiogbeitasektumefYrfer.MeWsttmlanumsam T, mltustevrurkinh;pisamningsaWilaennfremurumaWtilkynnarWinuogframkvmda  stj;rninnifyrirframumfyrirtlanirsnarumskuldabrfatgfu.XermeWsttmlanum  kveWiWumaWleiWtogafundirevrurkjanna(e.EuroSummit)skulihaldnira.m.k.tvisvar   ri.AWaukiersttmlanummltfyrirumaWsamningsrkinskuldbindisigtilaWaukaefna  X hagslegasamrmingusnmilli,m.a.meWYvaWupplUsahvertannaWumfyrirhugaWaraW K #  gerWirefnahagsmlum.     VII.Mathrifum.      VerWifrumvarpiWaWlgummunYaWhafamargYtthrifm.a.stj;rnsUslurkisog wO  sveitarflaga,rWuneytiogrkisaWila.XhefurfrumvarpiWnokkurhrifstarfshttiAlYingis B  ogfjrlaganefndarAlYingissamtYvaWinnleiWaverWurbreytingarupplUsingaogfjr    hagskerfumrkisins.     HeildarhrifYessafrumvarpserufyrstogfremstYauaWtryggjaalmannahagmeWYvaW {  treystagrunnstefnumrkunarrkisfjrmlumogsamrmahanamarkmiWumfjrmlum nF sveitarflaga.0skUrsluranns;knarnefndarAlYingisumorsakirfallsslenskubankannakemur 9 framaWratuginnfyrirefnahagsumbrotin2008hafiekkiveriWbrugWistfullngjandihtt  viWhagsveiflum,ofYensluogvaxandi;jafnvgihagkerfinu.ErltiWliggjaaWYvaWstefnu  mrkunrkisfjrmlumhafireyndkyntundir;jafnvgisamtYvaWverklaghafiveriW r veikburWa. e=   &  XleiWirfrumvarpiWtilaukinnarfestuogsamrmingarviWstefnum;tunogtlanagerW 0 rkisaWilainnan'0gmlefnasviWa.BreyttframsetningfjrlagamunennfremurhafahrifYing  legarumrWurumstefnumrkunopinberumfjrmlumaukYesssemfrumvarpiWmlirfyrir  umaWfylgtsalYj;WlegaviWurkenndumstWlumviWskUrslugerWogeftirlit.Slkteykur i gagnsiviWm;tunogframkvmdfjrlagaoggerireinstaklingumjafntsemfyrirtkjum \4 kleiftaWaflasrgreinarg;WraupplUsingaumYr;unopinberrafjrmla. '   tlaWeraWinnleiWinghelstuefnisYttafrumvarpsinstakium2!3reneinkumerYaW  aWlgunaWkrfumumstefnumrkunopinberumfjrmlum,stefnum;tunmlefnasviWa  rWuneytaoghrifnUrrareikningsskilastaWlasemhvaWmesthrifhafa.TaliWeraWlag `  rWuneytiogaWrarkisaWilavegnabreyttsverklagsmunidreifasttiltlulegajafntyfirtlaW S+! innleiWingartmabilY;tteinhverYrUstingurverWijafnframtfjlgunstarfastj;rnsUslunni. "  1.hrifsveitarflg.  $    UmgjrWstefnumrkunaropinberumfjrmlumbreytistverulegaeffrumvarpiWverWur !W% aWlgum.GerterrWfyrirYvaWSambandslenskrasveitarflagadragisamanupplUsingar J""& umfjrhagsmarkmiWsveitarflagatilnsturaogkomiYeimframfriviWfulltrafjr #' mlaogefnahagsrWuneytissamstarfiYeirraumm;tunfjrmlastefnuogfjrmlatlunar. #( SveitarflgleggjanYegarframfjgurrararekstrartlanirsamrmiviWkvWisveitar $ ) stj;rnarlagaogYverekkertYvtilfyrirstWuaWsambandiWgetirsbyrjunsundurgreint v%N!* markmiWsveitarflagasemgreintskalfrfjrmlatlunrkisstj;rnaraWvori.Xgetur A&"+ sambandiWnYegarfylgsttarlegameWYr;unfjrhagsflestrasveitarflagatfrYriggja  '", mnaWafjrhagsuppgjrisveitarflaga.StefnteraWYvaWsambandiWhafislkayfirsUnyfir '#- fjrhagallrasveitarflagainnanskammstma.XmunsambandiWberabyrgWaWdraga ( samanfjrhagslegmarkmiWBhlutasveitarflagagrundvellifjrhagstlanasveitarflaga  semsafnaWersameiginlegangagnagrunnHagstofu0slands,Sambandsslenskrasveitar  flagaoginnanrkisrWuneytisinsogkomaYeimframfriviWfjrmlaogefnahagsrWu a neytiviWm;tunfjrmlatlunar. T,  2.StarfshttirrWuneyta.     BrUnteraWaukaYekkinguinnanstj;rnsUslunnargerWlangtmastefnum;tunarYarsem   herslaerlgWfaglegaframsetningumarkmiWameWskrskotuntilgWaYj;nustuogfjr  X mgnunarhennar.0skUrsluforstisrWuneytisins,Samhentstj;rnsUsla(2010),kemurm.a. K #  framaWstyrkjaYurfigetuoghfnirWuneytatilstefnum;tunarogtryggjanauWsynlegasr    Yekkingu.0skUrslustarfsh;psforstisrWuneytisinsumeinfldun,fkkunogsamYttingu    lgbundinnastefnaogtlana(2013)kemurjafnframtframaWeinkennandisfyrirstefnur   ogtlanirrkisinsaWmarkmiWYeirrasuhvorkingilegaskUrntengdfjrmunum.Xeru wO  framkvmdaogbyrgWaraWilarekkivalltskilgreindirfyriraWgerWumaukYesssemsjaldan B  erusettirframhlutlgirrangursmlikvarWar.      AlmennYekkingerinnanrWuneytagerWtlanatilstyttritma,aukYesssemnokkur   reynslaerkomingerWlgbundinnatlana.Hrmnefnasamgngutlun,heilbrigWis {  tlun,byggWatlun,fjarskiptatlunoglggslutlunsemnyfirnokkurraratmabil. nF XessartlanirogstefnurbyggjastY;ekkisamrmduverklagi,umfangYeirraermismun 9 andiogYrnyfirmislngtmabil.    Um3!5mlefnasviWfallaaWmeWaltaliundirhvertrWuneytiogYvlklegtaWlagvegna  undirbningsstefnum;tunarverWiumtalsvertfyrstu.XmgerarWfyriraWmeginYungi r stefnum;tunarrWuneytaverWiaWdragandaframlagningarfjrmlatlunarrhvert.:hj e= kvmilegtertaliWaWaukaaWkomusrfrWingaaWstefnum;tunallrarWuneytafyrireinstk 0 mlefnasviWogstuWlaaWgerWskUrraverkferlaogmarkvissrareftirfylgni.    ViWm;tunstefnumlefnasviWamunurWuneytim.a.getastuWstviWhandb;kforstis  rWuneytisinsumstefnum;tunogtlanagerWfyrirstarfsmennStj;rnarrWsins.Jafnframter i gertrWfyriraWfjrmlaogefnahagsrWuneyti,aukforstisrWuneytis,styWjiviWoghafi \4 eftirlitmeWframsetningustefnum;tunarinnanrWuneyta,svosemmeWstofnunteymis(stUri ' nets)umsamrminguhennar.SamhliWaslkrisamrminguYarfaWhugaaWfrekariYjlfun  starfsmannaStj;rnarrWsinsogskipulaginmskeiWa.    EftirlitrWuneytameWstefnum;tunrkisaWilaeykstnokkuWviWlgfestinguYriggjara `  tlana.AfYvleiWiraWleggjaYarfauknaherslusamstarfmillifjrlagaogfagskrifstofa S+! rWuneytaumforsendurrekstrartlanarkisaWilaogaWaukitryggjaauknasamvinnumilli " rWuneytaogstofnanaviWstefnum;tun. #  3.StarfshttirfjrmlaogefnahagsrWuneytis. !W%    Yfirumsj;nmeWgerWfjrmlastefnuogfjrmlatlunarverWurhndumfjrmlaog J""& efnahagsrWuneytisenYaWfellurvelaWsrYekkingurWuneytisinsogreynsluafm;tunlang #' tmastefnuogrWstafanafjrmlumrkisins,gerWlnsfjrtlanaogsamskiptumviW #( sveitarflg.X;erulkuraWstyrkjaYurfiinnviWirWuneytisins,einkumtilaWeflahag $ ) stj;rnarhlutverkYessogtryggjaheildarsUnyfirYr;unopinberrafjrmla,aukYesssemgerW v%N!* fjrmlatlunarkrefstumtalsverWrarsamrmingar,m.a.tengslumviWfjrhagsmarkmiW A&"+ sveitarflaga.  '",  '#-  4.StarfshttirAlYingis. (    kvWifrumvarpsinsleiWatilnokkurrabreytingastarfshttumAlYingis.XannigverWur  YingslyktunumfjrmlatlunlgWframhvertvorogYvlj;staWumfjllunumopinber  fjrmlverWurmunumfangsmeiriAlYingienveriWhefurframtilYessa.XYarffjrlaga a nefndAlYingisaWfjallaumforsendurfjrmlatlunarsamrmiviWhlutverknefndarinnar T, samkvmtYingskapalgum.Nefndinmunjafnframtfjallaumforsendurfjrmlastefnu  upphafikjrtmabilsrkisstj;rnar.    Xrttfyriraukinverkefnivegnastefnumrkunaropinberumfjrmlumervinningur   Yingsins;tvrWurendahefurumlangtskeiWveriWtaliWbrUntaWaukaaWkomuYingsinsaW  X stefnumrkunfjrmlumrkisogsveitarflaga. K #   5.StarfshttirrkisaWila.       vinningurrkisaWilaafmarkvissaristefnum;tunogskUrarirrWumvegnafrvikafr   tlunumer;umdeildurendafYeirYannigaukintkifritilaWundirbarekstrartlanir wO  nsturaogrWanUjarherslurstarfsemisamrmiviWstefnum;tunfyrirmlefnasviWog B  mlaflokka.      framverWuraWmeginstofnitilfylgthefWbundnuferliviWframlagningurekstrartlunar   rkisaWila,sbr.reglugerWnr.1061/2004,umframkvmdfjrlagaogbyrgWfjrreiWum {  rkisstofnanaAhluta.X;ermeWfrumvarpinukomiWvegfyriraWsamYykkirekstrartlana nF rkisaWiladragistframnstafjrhagsrenafYvleiWirmikiW;hagrWi. 9   FrumvarpiWleiWirjafnframttilYessaWstofnanirmunufinnafyrirmarkvissaraeftirliti  rWuneytaenhingaWtil.GerterrWfyrirgerWverkferlavegumfjrmlaogefnahags  rWuneytis,aukforstisrWuneytis,semtryggisamrmteftirlitmeWrkisaWilumaukkvWa r reglugerWarumframkvmdfjrlaga.TryggjaYarfaWfylgtssamrmdriskrninguupplUs e= ingaumstWufjrmlarkisaWilaogverkefnaogaWYrliggivalltfyrirenlkureruaWefla 0 YurfiYannYttinnanallrarWuneyta.    kvWifrumvarpsinsumbreytingarreikningsskilastWlumhafaekkiveruleghrif  einstakarkisaWiladaglegumrekstri.StefnteraWstofnunfasteignaflagssemsjmunum i eignfrsluallrarkisaWilaenslktfyrirkomulagmuneinfaldatilmunaverklageignfrsluog \4 framkvmdhennarsemaWWrumkostiyrWibWikostnaWarsmogumfangsmikilfyrirflesta ' rkisaWila.   6.TlvuogupplUsingakerfi. `     FrumvarpiW,semfelurm.a.srinnleiWingunUrrareikningsskilastaWla,hefur;hjkvmi S+! legafrmeWsrnokkrarbreytingartlvuogupplUsingakerfumrkisins.Xessarbreytingar " stafam.a.afnUrriframsetningurkisfjrmla,krfumumsamstWuuppgjr,eignfrsluefnis # legraeigna,langtmastefnum;tunognUjumherslumviWupplUsingagjfrkisins.tlam  $ aWaWlgunoguppfrslakerfannatakia.m.k.2!3r. !W%   MeWnUrriframsetningurkisfjrmlaerm.a.lgWherslayfirlittgjaldatilmlefna J""& sviWaogmlaflokkafjrlgum,envarasj;Wirogfjrveitingartilstofnanaogverkefnaeru #' sundurliWaWarfylgiriti.FjrsUslanhefurgegnumtWinasettframrkisreikningisambri #( legyfirlitogleiWirafkvWumfrumvarpsins.XarhafaveriWsettframtarlegyfirlitfyrirml $ ) efnasviW(COFOG)ogeinnigyfirlitmlaflokkaeftirrWuneytum.YfirlitinhafaeinnigveriW v%N!*  sundurgreindeftirstofnunum.ReynslaFjrsUslunnarYessusviWimunYvnUtastvel. A&"+   & a  XleiWiraffrumvarpinuaWstefntskuliaWgerWsamstWuuppgjrsfyrirrkiWheild,Y.e. ( rkissj;W,fyrirtkioglnastofnanirrkisins.TilaWslktsmgulegtYarfaWgerasrstakar  breytingarfyrirliggjandiupplUsingakerfum.'a(:    EignfrslaefnislegraeignakallarennfremurbreytingarupplUsingakerfumrkisinsog a endurskoWunverklagiviWreikningshaldslegameWferWogumsj;neigna.Erhreinkumtt T, viWeignirrkisinsvaranlegumrekstrarfjrmunum,fasteignum,jrWumogsamgngumann  virkjum.undanfrnumrumhefurveriWunniWmarkvisstaWskrninguYessaraeigna.0  eignaskrOrraernYegarhaldiWutanumnlgt80%varanlegrarekstrarfjrmuna,Y.e.tki   ogbnaWvrslurkisaWilaAhluta.XhafaFasteignirrkissj;WsumrabilhaldiWsrstak  X legautanumfasteignirogjarWireigurkisinsmeWaWgangiaWfasteignaskrXj;Wskrr0s K #  lands.Lokseruverkb;khaldiOrratarlegarfjrhagsupplUsingarumvegi,brUr,jarWgngog    nnurmannvirkiumsjVegagerWarinnar.      JafnframtgerirfrumvarpiWrWfyrirtarlegrilangtmastefnum;tunumopinberfjrml,   Y.m.t.umgerWfjrmlastefnuogfjrmlatlunar,enafYvleiWiraWaWlagaYarffjrlaga wO  kerfiWsvoaWYaWgetihaldiWutanumefnisYttihennartila.m.k.fimmra. B    AWlokumergertrWfyriraWupplUsingakerfinverWilguWaWbreyttumYrfumoghersl    umsamflagsinstilupplUsingagjafarumrkisfjrml.MeWhliWsj;nafYvYarfaWendurskoWa   uppbygginguupplUsingakerfannaoghvernigYaugetamttbreyttumYrfum. {   VIII.SamrW. 9    LgWvarherslavWtktsamrWviWsamningufrumvarpsinsmeWYvaWskipastUrinefnd  umendurskoWunfjrreiWulagasemvorufulltrarhelstustofnanaogrWuneytahinsopinbera  sembyrgWberastefnumrkun,framkvmdogeftirlitimeWopinberumfjrmlum.MeW r YessuvarjafnantryggtaWviWfrumvarpsgerWinavritekiWtillittil;lkrasj;narmiWa. e=   0skipunarbrfistUrinefndarinnarkomjafnframtframaWnefndinnibriaWleitastviWaW 0 greinasj;narmiWflestraaWilasemaWfjrlagagerWkomarhvert.AfYeimskumsettistUri  nefndf;tfj;ravinnuh;paumafmarkaWaverkYttiendurskoWunarinnar.Hvervinnuh;pur  barbyrgWaWmetanauWsynlegarbreytingargildandifjrreiWulguminnanYessverk i Yttarsemh;pnumvarmarkaWur.Vinnuh;parnirfjlluWuhverumsigumeinnefnisYtten \4 YeirvrWuWustefnumrkun,fjrlagagerW,framkvmdfjrlagaogreikningshald.MeWYessu ' varunntaWtryggjaaWlitaefnihverjumverkYttivrurddtarlega.AWYvloknuvoru  tillgurvinnuh;palagWarfyrirstUrinefnd.    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'#-   XarsemfjrmlastefnannrtiltakmarkaWstma,eWaeigiskemmrienfimmrafrsam ( Yykkthennar,enrlegfjrmlatlunnrvallttilnstufimmrahiWskemmsta,erlj;st  aWfjrmlatlunYarfaWsetjaframmarkmiWsemntillengritmaengildandifjrmla  stefna.X;ttslktlanagerWverWivitanlegavallthWfyrirvrumumbreytingarstefnu a rkisstj;rnaraWafstWnumkosningumtilAlYingiserengusWurmikilvgtaWfyrirliggi T, tluntilnokkurrarasemfengiWhefurumfjllunAlYingis.MeWYverstuWlaWaWaukinni  festuhagstj;rnogstWugriforsendumfyrirtlanagerWopinberraaWila.    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A&"+    '", l    & a  l_'Um61  .=ۀgr.  l_''݌ ( Ќ     0kvWinuermltfyrirumaWrWherrabirtirsfj;rWungslegaskUrsluumreksturogefna  hagAhluta'a('rkissj;WsgrundvelliuppgjrsFjrsUslurkisins.MeWYessuerleitastviWaW  sUnamyndafafkomuogfjrhagsstWurkissj;Wshverjumtma,jafnframtYvaWgeragrein a fyrirhorfumumafkomurkissj;Wsrinu.XskalsUnasamanburWfjrheimildumogt T, gjldumeftirmlefnasviWumogmlaflokkumtilaWunntsaWgreinatgjaldaframvindu  rkisfjrmla.  l    & a l*Um62  .>ۀgr.  l*-+݌  X Ќ     TilgangurmeWgerWrsskUrsluhversrWherraeraWfyrirliggiheildstWsamantektum K #  Yr;un'a !+tgjaldaogmatrangrisamanburWiviWsettmarkmiWfyrirhvertmlefnasviWtil    lengritmalitiW,sbr.20.gr.,aukyfirlitsumaWgerWirsemtengjastYeim.MeWgerWrsskUrslu    vinnstYekkingsemnUtistbWialmennriumrWuogfyrirhlutaWeigandirWherraviWal   mennastefnum;tunfyrireinstkmlefnasviWogmlaflokka.rsskUrslanerjafnframtgott wO  innleggstefnumrkunrWherrasemunninertengslumviWgerWfjrmlatlunarhverju B  sinni.      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S+!   01.mgr.ermltfyrirumaWreikningsskilarWiWskuliskipaWsexmnnumstaWfimm. " MeWYverlgWherslaaWskilegtsaWsamstaWaverWiumniWurstWurWsinsumYau # litamlsemfyrirrWiWerulgW.EfatkvWifallajafntrWuratkvWiformanns.NiWurstaWa  $ reikningsskilarWshverjusinnierlokakvrWun.ErYaWbreytingfrgildandifjrreiWulgum !W% YarsemniWurstaWarkisreikningsnefndareraWeinsrWgefandi.MeWYvaWniWurstaWarWsins J""& sbindandikvrWunfrrWiWkvrWunarvaldumhvernigreikningsskilumrkisinsskuli #' httaWaWWruleytienYvsemleiWirafkvWumlaga. #(   ReikningsskilarWrkisinskveWurhvortnUirstaWlarskuliinnleiddirheildeWaaWhluta, $ ) eWahvernigYeirskulilagaWiraWhinureikningslegakerfirkisins,innanrammalaganna.X v%N!* errWinutlaWaWstuWlaaWsamrmiframsetningufjrlaga,fjraukalagaogrkisreiknings. A&"+    '",   & a  UmVI.kafla. 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"   MeWkvWinuerkveWiWskUrtumYaWaWhverrWherraskuliframkvmamathrifum # stj;rnarfrumvarpa,Y.m.t.fjrhagslegumhrifumYeirra,WurenYauerulgWframrkis  $ stj;rnogAlYingi.ViWmathrifumstj;rnarfrumvarpaskulumarkmiWogtiltluWhrif !W% lagasetningardreginskUrtfram.0YessufelstaWfjallaWsmeWskUrumhttiumtiltluWhrif J""& lagafrumvarpsinsaukannarrahrifasemYaWkannaWhafa,hvernighintiltluWuhrifYj;na #' YeimmarkmiWumsemumrWirogmlikvarWartilgreindirtilaWmetahvortYeimhafiveriW #( nW.XskalrkstuttaWsleiWsemlgWertilhmarkisamflagsleganvinningoglgmarki $ ) kostnaW,Y.m.t.kostnaWrkissj;Ws. v%N!*   MeW1.mgr.erlgWfrekariherslaenWurmathversrWherraheildarhrifumstj;rnar A&"+ frumvarpaogaWfyrirliggialmenntmatYeirrat.d.fjrhagslegumhrifum.ErYessibreyting  '", samrmiviWauknabyrgWhversrWherrastefnum;tunmlefnasviWumsemundirhann '#- fallaogeftirfylgnihennar.XertaliWeWlilegtaWviWupphafstefnum;tunarshugaWaWhrif ( umhennarkostnaWogYarmeWskilvirknirekstrihinsopinbera.    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