WPC( {J*@9#zɌQ}"#3m1ؘyFYM?[>E.1mXhIh/|5<wTUaDib)=]hF9UaY ixOj@hi  l `ߨb͛@#Iz,-X*=nH zeޤG2w{H0w?v M+Oz-. e%K4+8-~R5}.>)ъ"8<n|VSu (89w|JDgU%k *PPLQ~+^XT΢V%J'Jc|HmTMopJ*}}ȃ,X{"JSl3*3#$3b)Ŧ 3D"Cp]kbrUڡ->)Gdn{$2w9,MNEVOȵX6zG[; UN %8 0> #5( 4&Z m\>sw^ 4 B-G 0lX 0DD/L${Z 0(!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!N))))) 1++ 0 0 0!! 0 u%% 0wv%v% 0%% 0&& 1uO'O'O'O' B'''''''''''''''' 72'''' 1(((((((((((((((((((((U:((((M(&d9 Z6Times New Roman RegularX(f$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^bAdobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wpt|*E{Drirs?g3|x)Hairline d = aC',..,XXXX? dXX0?vvbX0#ggdd  ISUS,.   _>? _dd#ddI#_?_  2d XXdd2 #dXX#_(D2$ f!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^b    0  0  (#$  0   : eC),..,XXXX? dXX0?vvbX0#ggdd  ISUS,.   _>? Ҁ %_  g8k+,..,XXXX? dXX0?vvbX0#ggdd  ISUS,.   d  ݀8DocumentManagement::ModifiedBooleanTRUE($ ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3C$ f!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^b  (3C$ f!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^b  (38k$ f!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^b   d (M0J$2  0  .3  0 ` (O;$0  2#  a  .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) dqi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular f!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? dXX0?vvbX0#ggdd  8ddd8ISUS,.     ^^b  _ >?  _ikmo(%03q__ 9dd144.lggjafarYing2014!2015.#dd# ( Xingskjal13"13.ml.     Jd  TillagatilYingslyktunar#d J#     umaWgerWirtilaWeflaltilogmeWalst;rfyrirtki   ogfyrirtkitkni-oghugverkaiWnaWi.  X N  Flm.:rniPllrnason,HelgiHjrvar,KatrnJlusd;ttir,KristjnL.Mller,    OddnUG.HarWard;ttir,:lnaXorvarWard;ttir,SigrWurIngibjrgIngad;ttir,    ValgerWurBjarnad;ttir,ssurSkarphWinsson.     AlYingilyktaraWfelarkisstj;rninniaWundirbaoghrindaframkvmdeftirfarandi B  aWgerWumYvskyniaWeflaltilogmeWalst;rfyrirtkiogfyrirtkitkni-oghugverka    iWnaWi:   "i0J"  i0J2%  1  .3  Ԉ0    Aukinfjrfestingtkni-oghugverkafyrirtkjum.i0J݌{  Ќ  ! ! (g00_ikmo"i0J"  0  0i0J7  2g  a  .3  Ԉ0v  Fjrmla-ogefnahagsrWherraundirbiogflytjifrumvarptillagaYarsemkveWiW nF verWiumauknarheimildirlfeyrissj;WatilaWfjrfesta;skrWumverWbrfum.i0J7 ݌9vv Ќ  "i0J"  0  0i0J ww 2g  b  .3  Ԉ0v  GertverWirWfyrirfjrveitingufjrlgumfyrirriW2015tilaWbeitasrtkum  vilnunumvegnanUfjrfestingasemmiWam.a.aWYvaWaukafjrfestingarrann  s;knar-ogYr;unarverkefnumogYjlfunstarfsf;lks.0slandsstofuverWifaliWaW r markaWssetjaogkynnaslkarvilnanir,hrlandiogerlendis,samrWiviWSamtk e= iWnaWarins.i0J ` ݌0vv Ќ  "i0J"  0  0i0J 2g  c  .3  Ԉ0v  ByggWverWiuppupplUsingaveitasamstarfiviWhagsmunaaWilaumtkni-oghug  verkafyrirtkisemleitaeftirfjrfestum.i0JP݌vv Ќ  "i0J"  0  0i0Jww 2g  d  .3  Ԉ0v  IWnaWarogviWskiptarWherram;tifjrfestingarstefnufyrirgrnanfjrfestingarsj;W i samrWiviWSamtkiWnaWarinsogNUskpunarsj;Watvinnulfsins.LgWverWi \4 herslafjrfestingartkni-oghugverkafyrirtkjumsviWiumhverfistknieWa ' visthfralausna.i0J݌vv Ќ   _ikmo(%00 "i0J"  i0J2%  2  .3  Ԉ0    Breytingarskattalgum.i0J݌ Ќ  ! ! (g00_ikmo"i0J"  0  0i0JI 2g  a  .3  Ԉ0v  Fjrmla-ogefnahagsrWherraundirbiogflytjifrumvarptillagaumskattavilnun `  tilhandaeinstaklingumsemannarsvegarfjrfestabeintlitlumogmeWalst;rum S+! fyrirtkjumoghinsvegarfjrfestingarsj;WumsemfjrfestalitlumogmeWalst;rum " fyrirtkjum.i0JI݌#vv Ќ  "i0J"  0  0i0Jww 2g  b  .3  Ԉ0v  Fjrmla-ogefnahagsrWherraundirbiogflytjifrumvarptillagaumlkkuntrygg  $ ingagjalds.i0J݌!W%vv Ќ   _ikmo(%00"i0J"  i0J2%  3  .3  Ԉ0    Eflingverk-ogtkninms.i0J݌J""& Ќ  0  0   v Mennta-ogmenningarmlarWherrahrindiframkvmdaWgerWatlunumeflingu #' verk-ogtkninms0slandimeWYaWaWmarkmiWiaWnemendumslkunmifjlgi.#( #dgg  GreinargerW.#ggd v%N!*   HelstivandislensksefnahagslfsnerkyrrstaWaogeinangrunsemleiWirafhftumog A&"+ veikumgjaldmiWli.herslanverandirkisstj;rnarhefurveriWsaWdragatilbakamarg  '", httaWfrumkvWirkisstj;rnarjafnaWarmannauppbyggingustoWkerfistkni-ogatvinnu '#- Yr;unar.XessvegnaerbrUnYrfaWsnavrns;kn. (z$. 9 _     &  FyrstamlYingflokksSamfylkingarinnarnviWupphafYingvetrarerYvaWeflastuWning ( viWltil'({ԀogmeWalst;rfyrirtkiogfyrirtkitkni-oghugverkaiWnaWi.Flutningsmennleggja  tilaWgerWirsemmiWaaWYvaWskj;tafjlbreyttaristoWumundiratvinnulf0slandiYannig  aWtilverWivellaunuWstrfumalltland.TillagaYessibyggisttillgumsemlagWarvoru a fyrirtkni-oghugverkaYing2013afSamfylkingunnienYrhlutu1.,2.og3.verWlaunYegar T, stj;rnmlaflokkarnirkepptunafnlaustumhylligesta.    0tillguYessariergertrWfyriraWrkisstj;rninundirbioghrindiframkvmdnnar  greindumtillgummeWYaWaWmarkmiWiaWeflanUskpunogatvinnulflandinu.    RUmrifjrfestingarheimildirlfeyrissj;Wa;skrWumflgum.  K #    0fyrstalagierlagttilaWfjrmla-ogefnahagsrWherraundirbiogflytjifrumvarptillaga    umauknarheimildirlfeyrissj;WatilaWfjrfesta;skrWumverWbrfum.Samkvmtgildandi    lgumgeturlfeyrissj;WurfjrfestfyriralltaW20%afhreinnieignsinni;skrWumverW   brfum.XettahlutfallvarWur10%envarhkkaW20%meWlgumnr.171/2008,umbreyt wO  ingulgumumskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa.XegarhlutfalliW B  varhkkaWY;ttuaWstWurmarkaWigeraYaWaWverkumaWfjrfestingarkostirlfeyrissj;Wa    innanlandshefWuminnkaWverulegaeinsogframkomathugasemdumviWfrumvarpiWsem   varWaWYeimlgum.EinnigkomframaWhlutflleignasafnalfeyrissj;WahefWuriWlast {  YannigaWhlutfall;skrWrabrfahefWivaxiWhjmrgumYeirravegnastandsinsfjr nF mlamarkaWi.XvY;ttieWlilegtaWbregWastviWYeirristWusemuppvarkominmeWhkkun 9 hlutfallsins.    141.lggjafarYingilagWiYverandifjrmlarWherraframfrumvarp(625.ml)Yarsem  lagtvartilaWhlutfalliWyrWihkkaWtmabundiW25%.FramkomathugasemdumviWYaW r frumvarpaWviWbankahruniWhefWilfeyrissj;WakerfiWorWiWfyrirmiklutj;niogfjrfestingar e= sj;WannaUmsumskrWumverWbrfumorWiWillati.Hlutfall;skrWrabrfahefWiYvaukist 0 tluvert.EinnigkomframathugasemdunumaWframboWskrWrahlutabrfa0slandihefWi  aukistnokkuWfr2008enYaWvriY;ennmjgltiW.BentvaraWmeiraframboWvri  skrWumskuldabrfumogYvYttifyrirsjanlegtaWerfittyrWifyrirlfeyrissj;WiaWfesta i mikiWafYvfsemstreymdiinnsj;WinaskrWumverWbrfumnstunni.XvvartaliWrtt \4 aWleggjatilaukiWsvigrmtilkaupa;skrWumverWbrfumenlagttilaWslkheimildyrWi ' tmabundinlj;siYessaWunniWvriaWendurskoWunlagakvWaumfjrfestingarheimildir  lfeyrissj;Wanna.    FrumvarpiWvarWekkiaWlgumenhrerlagttilaWrWherraundirbilagafrumvarptil `  aukahlutfalliWt.d.25%ogeftiratvikumgtisheimildveriWtmabundin.Slklagabreyting S+! mundiaukafjrfestingarmguleikalfeyrissj;WaenYeireruntakmarkaWirhrlandi. " SmrrifyrirtkittuaWnj;tag;WsafbreytingumogYmundifjlbreytniatvinnulfinu # aukastogfleirinUstrfverWatil.  $  SrtkarvilnanirvegnanUfjrfestinga.  J""&   Flutningsmennteljamlisvertafhlfurkisstj;rnarinnaraWlgnr.99/2010,umvilnanir #' vegnanUfjrfestinga0slandi,hafifalliWrgildi.HrerlagttilaWfjrlgumfyrirriW2015 #( verWigertrWfyrirfjrheimildtilaWhvetjatilnUfjrfestingaranns;knar-ogYr;unar $ ) verkefnumogYjlfunstarfsf;lkslitlumogmeWalst;rumfyrirtkjum.HrerbWittviW v%N!* innflutningnUrrartkniogYekkingargegnumbeinarerlendarfjrfestingaroguppbyggingu A&"+ fyrirtkjavexti.FlutningsmenngerarWfyrirYvaWvilnanirnarverWiandaIV.kaflalaga  '", nr.99/2010YarsemkveWiWvarumalmennarvilnanir,vilnanirvegnaYjlfunarkostnaWar '#- nUfjrfestinga,vilnanirvegnanUfjrfestingaltillaogmeWalst;rrafyrirtkja,vilnanirvegna (z$. nUfjrfestingaranns;knar-ogYr;unarverkefnumogvilnanirvegnaumhverfistengdrafjr ( festingarverkefna.XverWi0slandsstofufaliWaWmarkaWssetjaogkynna,hrlandioger  lendis,hinarsrtkuvilnaniraWhfWusamrWiviWSamtkiWnaWarins.EWlilegteraWYar  verWibyggtmynd0slandssviWinUskpunar,Yekkingarogsjlfbrni. a  UpplUsingaveita.     LagtertilaWbyggWverWiuppupplUsingaveitaumtkni-oghugverkafyrirtkisemleita  eftirfjrfestum.EinsogframkemurtillgugreinskalhaftsamrWviWhagsmunaaWilaoger   Yart.d.ttviW0slandsstofu,Klak,NUskpunarmiWstW0slandsogRanns.SlkupplUsinga  X veitagtieinnigmiWlaWupplUsingumumfyrirkomulagskattalegrahvatavegnafjrfestinga K #  einstaklingalitlumogmeWalst;rumfyrirtkjum.HinarsrstkuaWstWursemskapasthafa    hrlandikjlfarhrunsfjrmlakerfisinsogskj;lifjrmagnshaftabirtastm.a.YvaWtil    erumtalsvertfjrmagnsemleitareinsleitavxtunarkosti.TilerubWieinstaklingarog   fagfjrfestarsemerutilbnirtilaWleggjahlutafjrmunasinnahttumeirifjrfestingar. wO  StundumkviknarlkahugihjYeimerlendueinstaklingumsemhingaWkomavegnastrri B  fjrfestingarverkefnafjrfestingumsmrrisrhfWumfyrirtkjum.BrUnteraWupplUs    ingarumfjrfestingarkostitkni-oghugverkafyrirtkjumsuaWgengilegar.    Fjrfestingarstefnagrnafjrfestingarsj;Wsins.  nF   LagtertilaWiWnaWarogviWskiptarWherram;tifjrfestingarstefnugrnafjrfestingar 9 sj;WsinsogsetjihonumreglurenfjrveitingtilhansvarsamYykktfjrlgumfyrirriW  2013.LgWverWiherslafjrfestingarhanstkni-oghugverkafyrirtkjumsviWium  hverfistknieWavisthfralausna.FlutningsmennvntaYessaWrWherrahafisamrWSamtk r iWnaWarinsogNUskpunarsj;Watvinnulfsins. e=  Breytingskattalgum.     LagtertilaWundirbiWverWifrumvarptillagaumbreytinguskattalgumannarsvegar  tilaWskapahvatafyrireinstaklingatilaWleggjaftilminnifyrirtkjaoghinsvegarYv i skyniaWlkkatryggingagjald. \4   ViWsetningulagaumstuWningviWnUskpunarfyrirtki,nr.152/2009,varkveWiWum ' heimildskattaWilatilaWdragafrskattskyldumtekjumkaupverWhlutabrfanUskpunar  fyrirtkjum.UmYettagiltukveWinskilyrWiensamaskynivorugerWarbreytingarlgum  umtekjuskatt.MeWlgumnr.165/2010varheimildinfelldbrottvegnaathugasemdar `  EftirlitsstofnunarEFTA(ESA). S+!   FlutningsmennteljabrUntaWbtaaWgangltillaogmeWalst;rrafyrirtkjaaWhttuf. " Fjrfestingsprota-ognUskpunar-eWasmrrifyrirtkjumereWlisnuoft;tryggfjr # festing.XvmundiskattafsltturtileinstaklingasemleggjaYeimtilhlutafdragarhttu  $ YeirrarfjrfestingarogstuWlaaWauknumfjrfestingum. !W%   0frttsembirtistheimasWufjrmla-ogefnahagsrWuneytisaprl2013komframaW J""& unniWvriaWtfrsluskattafslttarkerfisfyrireinstaklingasemvritlaWaWstyWjaviWltil #' fyrirtkivextienslktkerfiYyrftiaWstandastrkisstyrkjareglurEES-samningsins.Jafn #( framtliggurfyrirgreinargerWstarfsh;psumskattavilnanirtileinstaklingavegnakaupa $ ) hlutabrfumlitlumfyrirtkjumvextifrdesember2013.FlutningsmennteljabrUntaWlagt v%N!* verWiframfrumvarpYessaverusemfyrst. A&"+   LkkuntryggingagjaldsermikiWhagsmunamlfyrirsprota-ognUskpunarfyrirtki.  '",  LaunakostnaWurerflestumtilvikumstrstikostnaWarliWurYeirraoglkkunmundiskilasr '#- aukinnigetuYeirratilaWfjrfestanUjumverkefnum,aukaranns;knar-og&   Yr;unarstarfog ( fjlgastrfum.'(G   Eflingverk-ogtkninms.  a   LagtertilaWmennta-ogmenningarmlarWherraverWifaliWaWundirbaoghrinda T, framkvmdaWgerWatlunumeflinguverk-ogtkninms0slandi.MarkmiWtlunarinnar  verWiaWfjlganemendumsemstundaverk-ogtkninmhrlanditilaWsvaraaukinni  eftirspurnatvinnulfsinseftirstarfsf;lkimeWverk-ogtknimenntun.FlutningsmennteljaaW   nemendumverk-ogtkninmiframhaldssk;lummttifjlgar33%40%oghsk;lum  X r9%16%fyrirriW2020.XteljaflutningsmennaWviWrWstfunfjrtilmenntamlaeigi K #  aWsetjafjrveitingartilverk-ogtkninmsforgang.      AtvinnulfiWkallarvaxandimlieftirstarfsf;lkimeWverk-ogtknimenntunogfram    hefurkomiWaWeftirspurnslangtumframframboW.Vaxtargreinaratvinnulfinugetabtt   viWsigYsundumstarfsmannameWmenntunverk-ogtknigreinumentilYessYurfafleiri wO  nemenduraWmenntasigslkumgreinum. B    FlutningsmennteljarttaWgertverWirWfyrireftirfarandiatriWumtluninni:0fyrsta    lagiaWhvatningartakverWisettafstaWsemverWibeintaWunguf;lkisemhyggurfram   haldsnmogforrWamnnumYess.Xfarirlegaframverk-ogtkninmssUning(messa) {  meWkynningunmsbrautumverk-ogtknigreinumogatvinnutkifrumaWnmiloknu nF semverWiundirbinafstarfsh;pistj;rnvalda,aWilavinnumarkaWarinsogsk;layfirvalda 9 MikilvgteraWstj;rnvldefnitilsamstarfsviWSamtkatvinnulfsinsumskipulegakynn  ingustrfumtknifyrirtkjumllumsk;lastigum.    0WrulagiaWvgiverk-ogtkninmsgrunnsk;lumverWiaukiWogaWgengiallranem r endaaWverklegriaWstWuverWitryggt.EinnigaWefntverWitilsamstarfsgrunnsk;la,fram e= haldssk;lasviWiverkmenntunarogfyrirtkjaumaWsetjaf;tognUtasmiWjurogverk 0 stWitilverklegrarkennslullumsk;lahverfumogumdmum.JafnframtverWinms-og  starfsrWgjfumgefinnkosturaWaflasraukinnarYekkingaruminntakogmikilvgiverk-  ogtkninmsfyriratvinnulfogsamflag. i   0YriWjalagiverWibttrbrUnniYrffyrirnUjarleiWirframhaldsnmiiWn-,verk-og \4 tknigreinumfyrirYsemlokiWhafastarfsnmiframhaldssk;lastigi.0slkuframhaldsnmi ' verWilgWherslaauknafaglegasrhfingu,stj;rnun,nUskpunogYr;unstarfsvettvangi.  SrstkherslaverWilgWaWtryggjaaWnemendurverk-ogtkninmihafijafnamgu  leikatilframgangsnmiognemendurb;knmsgreinumogskipulegaverWiruttrvegi `  hindrunumsemmtthafanemendumstarfsnmivegnaskipulagsmenntakerfisinsliWnum S+! rum. "   0fj;rWalagiaWgerWiverWigreiningYrfumatvinnulfsfyrirmenntaWvinnuafl.Slk # greiningverWihfWtilhliWsj;narviWkvarWanirumvinnumarkaWsaWgerWirogframboW  $ menntun.0slandaWtakavirkanYttgreiningumStarfsmenntastofnunarEvr;pumennt !W% unarYrfvinnumarkaWar.