WPC] [a}>}6:*C7>ْ@)ٔʧZHJQFUQ \h/7^n{ޔ;dw[ȵF?3u…v=ߜ>Pu8M}.M+sп%,G}󂱞psSU"^ꦩq2|7Tw rM{] c\غmS1 el @}fx\ZLsXD_A4iщ\QBG|`|qLmEhD!bU bk-5[剾K<]G Ox3KvDEmͣ&ɒn`y,Ck%.i .ی/v z nZ֌HE6[?JCֱpF:+q8PI6vX:*kU`Q0ᯫW9ƒZ<U!NH % 0Y# ^^z m|w4^  D- 72Z E 0U%@&''( 09X) A) 0<* 0%+ 0+ 0, 0t- 0-. 0. 0/ 040 00 01 02 0B3 03 04 075 05 0e6 0-7 08 08 0g9 0: 0: 0S; 0<; 1'< 72<< 1<fg= 72i= 1= 72"> 1T> 72> 1 ? 72?E? 0? 0<X@ 0,@ 0@ 0&RA 0xB 06C 0:C 0.D 0F 05F 02G 0/I 0,BJ 0)nK 0&L 0#M 0 N 08P 058Q 0YmR B R AMR 0(0S 02XS 0/TNU 0,U 0)V 0&X 0#6Y 1YZ 0 Z 0v\ 7` 0v` D5e 0vEe 0Ki 0j 7n 0#unU> o 0Io Ap 0p 0:Pq 0q 7Or 1u]r 7r Brfrarass@ 'soS`1s 7 0K 0+ 0B CM.3g.0.-.*.'! 72H.$z.!. 1.~.0.-.*.' .$G.!k... B+fa 77U:"f\a^^Mrrrr B-v DE 0 0D.....,..D..\..t.....0..H 1 U 7 ) 1e5 7 1e 7  1U 7 ppp 7 | 7 7 7  1 727 1i 72 1" 72 1 72b 1 72 1M 72 1 72 0 0jP  DC  1  72  1  72=  1o  72  1(  72    1  1h  1  1v 0 0 0 0C 0W 1R 1 1` 1 72n 1 72' 1Y 72 0 0R 0 0ss(5&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     Adobe PDF0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptUEό|)rirs?ghE"|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_8DocumentManagement::ModifiedBooleanTRUE "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*Sn%fellsnesYj;WgarWMask1nu MMR ESTAConsultingGroupNorthernSightsfuturetourismGekonSeconddegreeprice discriminationminimisSamCtCruise m.krmia.kr*+ (_2623  ..Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*J+J (_25   2(L L T\ d #223  ..2(L L T\ d #2   *;+; (_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 #  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a.6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.&)) $_   d #23   d #  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number<:List Paragra  X 5+ L T\ d #5f& IS &&&Sj\  `&Times New RomanSSj\  `&Times New RomanS  8.L T\ d #8   IS <+ :Outline001_1 IS 23  .. IS <d+j :Outline001_2   2(L L T\ d #2 IS 23  ..  8.L T\ d #8   IS <a+j :Outline001_3 j  /% T\ d #/ IS 23  ..  8.L T\ d #8 j  IS <^+j :Outline001_4  ` ," T\ d #, IS 23  ..  8.L T\ d #8   IS <[+j :Outline001_5   )T T\ d #) IS 23  ..  8.L T\ d #8   IS <X+j :Outline001_6 j  &\ d #& IS 23  ..  8.L T\ d #8 j  IS <U+j :Outline001_7  h #\ d ## IS 23  ..  8.L T\ d #8   IS <R+j :Outline001_8    \\ d #  IS 23  ..  8.L T\ d #8   IS <O+j :Outline001_9 j   d # IS 23  ..  8.L T\ d #8 j  IS <g+j :Outline002_1  X 5+ L T\ d #5 IS 23  ..  8.L T\ d #8   IS <d+j :Outline002_2   2(L L T\ d #2 IS 23  ..  8.L T\ d #8   IS 64Hyperlink     d cfA<< c($<a+j :Outline002_3 j  /% T\ d #/ IS 23  ..  8.L T\ d #8 j  IS <^+j :Outline002_4  ` ," T\ d #, IS 23  ..  8.L T\ d #8   IS <[+j :Outline002_5   )T T\ d #) IS 23  ..  8.L T\ d #8   IS <X+j :Outline002_6 j  &\ d #& IS 23  ..  8.L T\ d #8 j  IS <U+j :Outline002_7  h #\ d ## IS 23  ..  8.L T\ d #8   IS <R+j :Outline002_8    \\ d #  IS 23  ..  8.L T\ d #8   IS ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<O+j :Outline002_9 j   d # IS 23  ..  8.L T\ d #8 j  IS (N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? DXX-?vbX-#ggdd  8DdXXd8ISIS,.      `i.(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? DXX-?vbX-#ggdd  8DdXXd8ISIS,.      UUUU)!dxdx(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? DXX-?vbX-#ggdd  8DdXXd8ISIS,.      ( $ Figure  1  (Z3,,$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? DXX-?vbX-#ggdd  8DdXXd8ISIS,.       d Qi.(M(m$2JT  0  .3  0  \  `&Times New Roman(0$0  2   d  a   d.3  0` "" d cf I&mage!<=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#42Emphasis(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#`i.3#37=CIQYag1.a.i.(1)(a)(i)1)a)Qi.[ [dTable_ATable_Ay WPC@@! @_ƚ@cH /  A."SystemvĐT2vv{vXu`2--@Times New Roman------@"Calibri------ ---B'---  2 H B 6 --$I I ----$2+ 2+ ----g8 + + 6+ 6+ <<6+ + =+ =+ CC=+ + D+ D+ JJD+ + K+ K+ QQK+ + ----8=2=2= ``2 2 //2222|2|2|Lqq2L2Lq`n`n22`$>$>22$2222Z   2Z 2Z * } } 2* 2*  rM rM 2 2 r   2 2  < < 2 2 <--l --8=== ``  //|||LmmqLqLm\n\n``\>>$$Z   Z Z * } } * *  kM kM r r k      2 2 < < 2---- $22----r8 //55/66<<6==CC=DDJJDKKQQK---- $/+ /+ 55----82KK222KK222KK22q2qKkKk2q2A2AK;K;2A22K K 222KK222KK222KzKz22O2OKIKI2O2 2 K K 2 2 2 K K 2 2 2 K K 2 2 2 K K 2 2^ 2^ KX KX 2^ 2. 2. K( K( 2. 2--',I Times New Roman-.  2 L0*-'',I Times New Roman-.  2 ;100*)*-'',I Times New Roman-.  2 S;200*)*-'',I Times New Roman-.  2 ;300*)*-'',I Times New Roman-.  2 Z;400*)*-'',I Times New Roman-.  2 ;500*)*-'',I Times New Roman-.  2 a;600*)*-'',I Times New Roman-.  2 ;700*)*-'',I Times New Roman-.  2 h;800*)*-'',I Times New Roman-.  2 ;900*)*-''--y8&7$7$7$    "$&(*,-/00-+(%" !}%|(|+}.14678987641.+'$!111100.-,+*('%$"!!#$&(*,/11DDGIKNPRTVWXYZWTROLJGECA@??@ABD}GzKyNxRxUyXzZ|]`abbba_][XTQNJGDZZZZZYXWVU~S}R|Q{O{N{L{J|I}HGFFFGHIKMNPRTVXZZ----8E.(.*.*~}}||}    }{zyxx"x%y({+}.02333321/.,*(&$"  "$%&'()*++,,++**)'&%~$|#{!{{{{|~----B8G.(.*'eehkmpsvyz{{zyxwusqomkihfeddbccdfhkmpsvy|~}{xvtrqonmm{}~}}||}xx----8I.(.*JXU548:=?ACEFHJJJJIHFECA><;976543223468:=@CFIKNOPQQPOMJHFDB@?>==KMOPQRTUVX]\]]^_abdfhjloruw{}~|{ywusqomkjhfeca_^]]eeghikmoqsuvwxxyyxxwwvtsrqpnljihgfeeddee~}}||}}{zyxxyz{}----8G.(.*['%       !!    !"$%&',,,-./024689;>ADGJMOPPPPONLKIGECA?=;986430/-,,45689;=?ACEFGGHHHHHGFEDCBA@><:9876544444UUUVVXY[]_~`}b}d|g|j}mpsvwyyyxwvusqpnljhfdb`_]\YWVUU]^_`bdegiklmnoppqqqqpponmlkjhfdcba`_^]]]]]~~|{yyxxyz{}~~~~~----8G.(.*               %%%%&')+-.~0}2}4|7|:}=@CEGHIIHGFECA?=;976420/-+)'&%%-./023579:;<>??@@AAA@@?>=<;9864320/.------stlngfNNcwhwlsebRe----j8E.(.*=~}}|| }             <w:*',159;=???>=;8531.,*(&%##"""#$%'(*-024689:;::986420-*($!)z<w----8E.(.*8$tsy~}{zxvutsrqqrsuwy|~}||~}}||} v x x yz{}    |{yxw v v         ----8E.(.*fdCCINRUWYYYYXWUSQOMKIHFEDCBAABCEGILORUXZ\^_``_][YVTRQONMLKZ\]_`acdeflkklmnoqsuwxz}~|zxwusrpnlllttuwxz|~}{yxwvutssstt~}}||}zwyz----8G.).*>63 "#%'()))(&%#!"%'*,./0/.-+)&$"!)+-./12456;;;<<>?ACEFHJMPSVY\]___^^\[YXVTRPNLJHGECB?=<;;CDEFHJKMPRSTUVVWWWWVVUTSRQPNMJIHGFEDCCCCCddddefhjlm~o}q}s|v|y}|~|zxvusqonljhfeddlmnoqrtvxyz{}~~~}|{zxwusrqpomllllll}{zyxxxyz|~}|{zzz{{|}----8H.).*7$                      # & ) + - . / / . - , + ) ' % # !                        ! " $ % % & & ' ' ' & & % $ # " !                4 3 4 4 5 6 8 9 ; = ~? }A }C |F |I }L O R T V W W W W V U S R P N L J H F D B A ? = < : 8 6 5 4 4 < = > ? A B D F H I J K L M N O O P P P O N N M K J I H G E C B @ ? > = < < ; ; < < b b d g i k m o q s u v w x u r o m j g e b ` _ ^ ] ] ] ^ ` b }e zh yl xo xr yu zx |{ }      } { x u r o k h d b x x x x x w v u t r ~q }p |n {m {k {j {h |g }e d d c d d e g i j l n o q t v x x ----F8H.)'.*                                                                                                                                                                 | |         ! # #                         - - - . / 0 1 3 }5 {7 z8 y: x< x? xB yE {H }K N P Q Q Q P P N M K J H F D B @ > < : 9 7 5 4 1 0 . - - 5 6 7 8 : < = ? B C D E F G H H I I I I I H G F E D C ~B }A |? {< {; {: {9 |8 ~7 6 5 5 5 5 5 ----8H.)''                                                                                                                                                                 | |                                      x x                                    ----'8I.)'Hu r R R U X [ ] _ a d f g h h h g e d b ` ^ \ Z X W U T S R Q P P Q R T V X [ ^ a d f i k m n o n n n l j h e c a ` ^ ] \ [ Z h j l m n p r s t u z z z { { } ~                                   ~ | { z z                                            | |                                                                        } { z y x x y z { }                           ----S8J.)']E B " " % ( * - / 1 4 6 7 8 8 7 6 5 4 2 0 . , * ( & % # " ! !    " # % ( * - 0 3 6 9 ; = > > > > > = < : 8 5 3 1 / . - + + * 8 : < = > @ A B C E J J J J K L N P R S U W Y \ _ b e h j l m n n m l k j h f d b ` ^ \ [ Y W U T R P N L K J J R S T U W X Z \ ^ ` a c d d e e f f f e e d c b a ` ^ ] [ Y X W V U S R R R R R R w  | |            } }                 ~ } | z x w     ~ | { y y x x y z { } ~                                                                       ~ ~ ~     --',I Times New Roman-.  2 s.)) -''l --$BB--',I Times New Roman-. $2 HVnt fkkun feram.<8)8)**)%)%A-''--$--',I Times New Roman-. '2 Vntur feram. fjldi<8))%*%A**-''--Qi.  !$ISUS.,,,..XvXXX? XXv-?vbX-#ggdd  ISIS,.      1  Ԁ  _4 qW  5  _www.ferdamalastofa.is_/static/_research_/files/_fjarmognun_ferdamannastada.pdf_6W  7 :SS8Header CharSj\  `&Times New RomanSSj\  `&Times New RomanS:SS8Footer CharSj\  `&Times New RomanSSj\  `&Times New RomanS<:Normal (Web)   IS XXXSj\  `&Times New RomanSSj\  `&Times New RomanS   IS dd<f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j 'Single1 dTable_Awww.ferdamalastofa.is/static/research/files/fjarmognun_ferdamannastada.pdf - a'ISUS.,,,..XvXXX? XXv-?vbX-#ggdd  ISIS,.   _Ԁ - e)ISUS.,,,..XvXXX? XXv-?vbX-#ggdd  ISIS,.   _Ԁ4cp Z "Times RegularTABLE A)Hairline d%9Hairline!dxdx(`H2!$ !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? DXX-?vbX-#ggdd  8DdXXd8ISIS,.          0  DԀ(#$  0  < :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4..........i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.(EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(9$0  0` ""0 ` "` "2  (  1  )3  0 " "($0  0` ""0 ` "` "0 " "0h""2  ( d  i  d )3  0h"h" d($0  0` ""0 ` "` "0 " "0h""0h"h"2   1  )3  0""(es$0  0` ""0 ` "` "0 " "0h""0h"h"0""2   d  a   d)3  0p"" d(?$0  0` ""0 ` "` "0 " "0h""0h"h"0""0p""2   d  i   d)3  0p"p" dikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.622 4Body Text US XXX   IS   8_ z,kaflikafli  6III  .6ۀKAFLI     kaflanumerLevel 1Level 2Level 3Level 4Level 5F 7 #,greingreinarnCmer  83  .8ۀgr.  greinLevel 1Level 2Level 3Level 4Level 5X[ |0greinmfgrein meW fyrirs?gn  84  .8ۀgr.     !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXvXXXTRW6&A4W6&A4 6&A4 6&A4T ? XXv-?vbX-#ggdd  8dd8ISIS,.      _ _ikmo(JT03q Xingskjal_699_ԁ"_455._Ԁml.     Frumvarptillaga T, ##XvXumnttrupassa.  f #XXv# (LagtfyrirAlYingi144.lggjafarYingi2014!2015.) C   { S   ?U?' b dE" ? { S      1.gr.   L  M  MarkmiW.L  M     x  MarkmiWlagaYessaraeraWstuWlaaWverndunnttru0slandsmeWnauWsynlegriuppbygg rJ  ingu,viWhaldiogverndunferWamannastaWasvoogaWstyWjaviWmlefniertengjastryggis =  mlumferWamanna.TilaWnYeimmarkmiWumerlgumYessumkveWiWumaWaflaskuli   teknarkissj;WmeWtgfunttrupassa.UmthlutunYeirrateknaerkveWiWumlgum  umFramkvmdasj;WferWamannastaWa.L  M   v L  M    L  M  2.gr. 4  L  M  Nttrupassi.   L  M    EinstaklingursemnWhefur18raaldriskalaflasrnttrupassagegngjaldiheimski  hannferWamannastaW0slandisemaWildaWnttrupassa,sbr.4.gr. m   Gjaldfyrirnttrupassaer1.500kr.oggildirhannYrjr. `8   EinstaklingursemlgheimiliferWamannastaWsemaWildaWnttrupassa,sbr.4.gr., + skirYarvinnueWaereigandiaWslkumferWamannastaWYarfekkiaWaflasrnttrupassa  vegnaverusinnareWastarfsemiYeimstaW.    L  M  3.gr. W/ L  M  UmsUslaoginnheimtagjaldsfyrirnttrupassa. "  L  M    FerWamlastofaannastrekstur,tgfu,eftirlit,kynninguogaWraumsUslumeWnttru   passa.nttrupassaskalkomaframnafnhandhafa,kennitalaog/eWatgfunmeroggildis ! tmi.NttrupassigildireingngufyrirYanneinstaklingsemhannergefinntfyrir. ["   FerWamlastofaskalannastinnheimtugjaldsfyrirnttrupassafyrirrkissj;W.FerWamla N &# stofaskalskilainnheimtugjaldifyrirtgfunttrupassamnaWarlegaogeigisWaren15. !$ dagnstaalmanaksmnaWareftirtgfunttrupassa.Gjaldfyrirnttrupassarennur;skipt !% rkissj;W.GjaldfyrirnttrupassamyndarekkistofntilvirWisaukaskatts. "& L  M    L  M  4.gr. E$ ( L  M  FerWamannastaWirsemeigaaWildaWnttrupassa. % ) L  M    AllirferWamannastaWireigueWaumsj;nopinberraaWilaeigasjlfkrafaaWildaWnttru %!* passa.L  M  ԀMeWferWamannastaWerttviWkveWinnskilgreindanstaWnttru0slandssemhefur &~"+ aWdrttaraflfyrirferWamennvegnanttruogsgu,sbr.lgumlandstlunumuppbyggingu q'I#, innviWafyrirferWamenntilverndarnttruogmenningarsgulegumminjum. <($- _L  M    FerWamannastaWireiguannarraenopinberraaWilagetas;ttumaWildaWnttrupassa.S;tt ( skalumaWildaWnttrupassatilFerWamlastofusemkvarWarumaWildgrundvelliYeirra  markmiWasemkomafram1.gr.ogskilgreiningarferWamannastaWskv.1.mgr.    L  M  EigendumeWaumsj;naraWilumfL  M  erWamannastaWasemeigaaWildaWnttrupassaer;heim a iltaWtakaannaWaWgangsgjaldafYeimsemYskjaennttrupassa.HeimildeigendaeWa T, umsj;naraWilatilaWtakagjaldfyrirveittaskilgreindaYj;nustuferWamannastWumerY;  ekkitakmrkuW.L  M    L  M    FerWamlastofaskalhverjumtmahaldatiuppfrWumogaWgengilegumlistayfirY   ferWamannastaWi0slandisemeigaaWildaWnttrupassasamrmiviW1.og2.mgr.  X   UmrttindiogskyldursemfylgjaaWildaWnttrupassaskalnnarfjallaWsamningum K #  YessefnissemgerWirerugrundvellilagaumFramkvmdasj;WferWamannastaWa.L  M  UmYau    atriWiskalkveWaumreglugerWsemrWherrasetur.L  M        L  M  5.gr. wO  L  M  FagrWumryggismlferWamanna. B  L  M    RWherraskiparsexfulltrafagrWumryggismlferWamannatiltveggjarasenn.    FerWamlastofatilnefnireinnfulltraogskalhannveraformaWurfagrWsins.Umhverfisstofn   un,rkislgreglustj;ri,VegagerWin,SlysavarnaflagiWLandsbjrgogFlagleiWsgumanna {  tilnefnaeinnfulltrahver. nF   HlutverkfagrWsinseraWfjallaummlefniervarWaryggiferWamanna0slandiogskal 9 YaWrlega,eWaoftarefYrfkrefur,geratillgurtilstj;rnarFramkvmdasj;WsferWamanna  staWaumthlutunfjrmunatilverkefnaervarWaryggismlferWamanna.    L  M  6.gr. e= L  M  Eftirlit. 0 L  M    YeimferWamannastWumsemeigaaWildaWnttrupassa,sbr.4.gr.,annastFerWamla  stofaeftirlitmeWYvaWeinstaklingurseigandiaWgildumnttrupassasemgreitthefur  veriWfyriroggefinnertviWkomandi.NnarskalkveWaumeftirlitFerWamlastofu i reglugerWsemrWherrasetur. \4   L  M  7.gr.  L  M  Stj;rnvaldssektir.   L  M    FerWamlastofageturlagtstj;rnvaldssektaWfjrhW15.000kr.hvernYannsemstaddur `  erferWamannastaWsemaWildaWnttrupassasbr.4.gr.oghefurekkigreittgjaldfyrir S+! nttrupassaskv.2.gr.InnheimtsektskalL  M  rennarkissj;W. " L  M    Gjalddagistj;rnvaldssektarer30dgumeftiraWkvrWunumsektinavartekin.Hafi # stj;rnvaldssektekkiveriWgreiddinnan15dagafrgjalddagahennarskalgreiWadrttarvexti  $ affjrhWsektarinnarfrgjalddagahennar.kvrWunumstj;rnvaldssekteraWfararhfog !W% rennasektirrkissj;WaWfrdregnumkostnaWiviWlagninguoginnheimtu.UmkvrWun J""& ogtreikningdrttarvaxtafereftirlgumumvextiogverWtryggingu. #'   kvrWunFerWamlastofuumstj;rnvaldssektsamkvmtYessarigreinmskj;tatilrW #( herrainnanYriggjamnaWafrYvaWaWilavartilkynntumkvrWunina.MlskottilrWherra $ ) frestaraWfr.BrskurWurrWherraumstj;rnvaldssekteraWfararhfur. v%N!*   A&"+   L  M  & ,  8.gr. ( L  M  TlulegarupplUsingar.   'L  M    FerWamlastofaskalreglulegabirtaheimasWusinnitlulegarupplUsingarumtgfu  nttrupassa,YarmeWalfjldatgefinnanttrupassaeftirkyni,aldriogrkisfangi.',(*' a L  M    9.gr.  L  M  ReglugerWarheimild.  (L  M    RWherraskalmeWreglugerWsetjannarikvWiumframkvmdlagaYessara,m.a.um   kynningu,tgfu,eftirlitmeWogaWildaWnttrupassa.  X L  M  L  M    10.gr.    L  M  Gildistakaogbrottfalllaga.    r*L  M    LgYessiWlastYegargildi.GjaldtkukvWi2.og3.gr.semogkvWi7.gr.umstj;rn   valdssektirkomatilframkvmda1.september2015.L  M  kvWidliWar11.gr.kemurtilfram wO  kvmda1.september2016.L  M   B    L  M  RWherraskalfyrirlokrs2018standafyrirmatiframkvmdlaganna.      Lgumgistinttaskatt,nr.87/2011,meWsWaribreytingum,fallargildi1.september   2016.SkattskyldiraWilarskuluskilainnheimtumannirkissj;WsskUrsluumfjldaseldra {  gistinttaeiningauppgjrstmabilinuogstandaskilgreiWsluskattsinsfyriruppgjrs nF tmabiliWjloggst2016eigisWaren5.okt;ber2016. 9 L  M    11.gr.  L  M  BreytingarWrumlgum. r .  ViWgildistkulagaYessaraverWaL  M  eftirfarandibreytingarlgumumFramkvmdasj;W e= ferWamannastaWa,nr.75/2011: 0  (g00_ikmo"i(m"  i(m02g  a  .3  Ԉ0    L  M  L  M  OrWin?opinberrieigueWaumsj;n 1.mgr.1.gr.fallabrott.i(m00݌ Ќ  "i(m"  i(m12g  b  .3  Ԉ0    L  M  2.mgr.1.gr.orWastsvo:i(m12݌ Ќ  "k0"  k020  2g3  0     v L  M  L  M  AWfrdregnumkostnaWiviWreksturogumsj;nsj;Wsins,sbr.1.mgr.5.gr.,skalfjr i magnirFramkvmdasj;WiferWamannastaWavariWmeWeftirfarandihtti:k023݌\4 Ќ   "m"  m40  0xx 2g  1  .3  Ԉ0v  L  M  L  M  L  M  82,5%aftekjumsj;WsinsskalvariWtilferWamannastaWasemeigaaWildaWnttru ' passaogskalviWYthlutuntakamiWafverkefnatlunsemunninergrundvelli  lagaumlandstlunumuppbygginguinnviWafyrirferWamenntilverndarnttruog  menningarsgulegumminjum.m45݌` vv Ќ  "m"  m70  0xx 2g  2  .3  Ԉ0v  10%aftekjumsj;WsinsskalvariWtilframkvmdasemvarWaverndunnttruogr S+! yggiferWamannaferWamannastWumsemeigaekkiaWildaWnttrupassa,sbr.lg " umnttrupassa.StyrkirtilferWamannastaWasemeigaekkiaWildaWnttrupassa, # sbr.lgumnttrupassa,getaeingngunumiW50%afkostnaWiframkvmda.m77݌ $vv Ќ  "m"  m>:0  0xx 2g  3  .3  Ԉ0v  L  M  7,5%aftekjumsj;WsinsskalvariWtilmlefnaervarWaryggiferWamanna,svosem !W% uppsetningarryggisbnaWar,gerWarfrWsluefnis,tilfallandiverkefnavegnanttru J""& hamfarao.s.frv.SkalhelmingiYeirrateknavariWtilaWL  M  styWjaviWbakiWfrjlsum #' flagasamtkumsemsinnaslysavarnaogbjrgunarstrfum.ViWthlutunsamkvmt #( YessumliWskalstj;rnsj;WsinstakamiWafL  M  sj;narmiWumL  M  ԀfagrWsumryggisml $ ) ferWamanna,sbr.5.gr.lagaumnttrupassa.m>:k:݌v%N!*vv Ќ  "i(m"  i(m >2g  c  .3  Ԉ0    L  M  ViW1.gr.btistnUmlsgrein,svohlj;Wandi:i(m >8>݌A&"+ Ќ  "k0"  k04?0  2g3  0     v EigendumeWaumsj;naraWilumfL  M  erWamannastaWasemfengiWhafafjrframlagr  '", Framkvmdasj;WiferWamannastaWaer;heimiltaWtakaannaWaWgangsgjaldafferWa '#- mnnumennttrupassa.EkkierY;takmrkuWheimildeigendaeWaumsj;naraWilatil ( aWtakagjaldfyrirveittaYj;nustusvWinu.L  M  k04?a?݌ Ќ   "i(m"  i(mA2g  d  .3  Ԉ0    L  M  1.tlul.1.mgr.3.gr.orWastsvo:Framlagrkissj;Wsemnemurtekjumrkissj;Wsvegna  innheimtugjaldsmeWtgfunttrupassa.L  M  i(mA#B݌a Ќ  "i(m"  i(mC2g  e  .3  Ԉ0    L  M  L  M  ViW5.gr.btistnUmlsgreinsemverWur2.mgr.ogorWastsvo:i(mCC݌T, Ќ  "k0"  k0D0  2g3  0     v FerWamlastofaskalfyrir1.febrarrhvertgeratlunumkostnaWviWL  M  umsj;nog  L  M  reksturL  M  nttrupassaL  M  ԀnstariogsendarWherraL  M  ԀtilsamYykktar.KostnaWurinnL  M  skalY;  aldreiverahrrien3,5%aftekjumL  M  nttrupassaL  M  L  M  .L  M  k0DE݌  Ќ   "i(m"  i(mG2g  f  .3  Ԉ0    L  M  ViWlginbtistnUttkvWitilbrWabirgWasemorWastsvo:i(mGG݌ X Ќ  "k0"  k0 I0  2g3  0     v Fr1.september2015til1.september2016skulurlegartekjurFramkvmdasj;Ws K #  ferWamannastaWa,sbr.3.gr.,verasemhrsegir:k0 I9I݌   Ќ   "m"  mJ0  0xx 2g  1  .3  Ԉ0v  Framlagrkissj;Wssemnemur  3  /  5  afgistinttaskatti.mJJ݌  vv Ќ  "m"  mAL0  0xx 2g  2  .3  Ԉ0v  Framlagrkissj;Wssemnemurtekjumrkissj;WsvegnainnheimtugjaldsmeWtgfu   nttrupassa.mALnL݌wO vv Ќ  "m"  mM0  0xx 2g  3  .3  Ԉ0v  Vextiraffsj;Wsins.mMM݌B vv Ќ  "m"  mN0  0xx 2g  4  .3  Ԉ0v  AWrartekjurL  M  .mNO݌  vv Ќ  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  #dgg  AthugasemdirviWlagafrumvarpYetta.#ggdQ {  R L  M  1.Inngangur.L  M   nF  L  M    FrumvarpYettaersamiWatvinnuvegaognUskpunarrWuneytinu.MeWfrumvarpinuer 9 lagttilaWFerWamlastofuverWiveittheimildtilinnheimtusrstaksgjaldsafferWamnnum  semheimskjaferWamannastaWi0slandimeWtgfunttrupassa.MarkmiWiWmeWtgfu  nttrupassaeraWaflateknatilaWstuWlaaWverndunnttru0slandsmeWnauWsynlegriupp r byggingu,viWhaldiogverndunferWamannastaWa.EinnigerfrumvarpinutlaWaWtryggja e= framlgtilryggismlaferWamannaenm.a.hafatkllvegnaslysaferWamnnumaukist 0 verulegasamhliWafjlgunferWamannalandinu.  L  M    EftiraWferWamnnumf;raWfjlganokkuWhrattupprsWustualdam;tumhefurekki  tekistmeWmarkvissumhttiaWltauppbygginguogviWhaldferWamannastaWahaldast i hendurviWfjldaferWamanna.L  M  MargirstaWirliggjaundirskemmdumogsumirYeirraeruaW \4 nlgastYolmrk.EWlimlsinssamkvmthefurYvmikilumrWattsrstaWumstand ' ferWamannastaWa.sWustumisserumhefurL  M  boristkallfrhagsmunaaWilumumnauWsyn  YessaWbtaL  M  tilmunaaWgengiferWamannaefekkiillaaWfarafyrirnttru0slandssemog  ferWaYj;nustunnisemerdageinafmeginstoWumatvinnulfsinshrlandi.MeWfrumvarpi `  YessuerreyntaWsvaraYvkalli. S+!   ViWlesturYeirrafjlmrguskUrslnasemgefnarhafaveriWtummlefniferWaYj;nustunn " arundanfariWogsumarerutaldarupp2.kaflamsegjaaWalmennsttrkiumaWhefjaYurfi # srstakagjaldtkutilL  M  uppbyggingar,L  M  ԀviWhaldL  M  sL  M  ԀL  M  ogverndunarL  M  ԀferWamannastaWa.hinnb;ginn  $ eruskiptarskoWanirumhvaWagjaldtkuleiWeigiaWtakaupptilaWaflatekna.Xannigmun !W% YaWverWafram,endaerYaWeWlilegtmeWhliWsj;nafYvaWferWaYj;nustannryfirmargar J""& atvinnugreinarogferWamennnj;tanttrunnarmeWmismunandihtti.EftirtarlegaskoWun #' rWuneytisinskostumoggllumhelstugjaldtkuleiWa,einsognnarerrakiWathugasemd #( umYessum,ermeWfrumvarpinulagttilaWfarinverWisleiWaWL  M  mlafyrirumL  M  gjaldtkumeW $ ) nttrupassa. v%N!*   FrumvarpYettaerntengtfrumvarpiumhverfisogauWlindarWherratillagaumlands A&"+ tlunumuppbygginguinnviWafyrirferWamenntilverndarnttruogmenningarsgulegum  '", minjum.0Yvfrumvarpierm.a.kveWiWumgerWverkefnatlunartilYriggjarasemverWur '#- framtWinnigrundvllurfyrirthlutunfjrframlagatilferWamannastaWa.NnarerfjallaWum ( frumvarpumhverfisogauWlindarWherra3.kafla.L  M  0frumvarpiYessueruvalltnotuWorWin  ?uppbygging ,?viWhald og?verndun .0frumvarpiumhverfisogauWlindarWherraeruhins  vegarnotuWorWin?uppbygginginnviWa .0bWumfrumvrpunumerveriWaWvsatilsmu a YttaL  M  ogekkilitiWsvoaWumraunverulegangreinarmunsaWrWaYeirriheildarmyndsem T, aWerstefnt.L  M  ԀInnviWirferWamannastWumerusamkvmtYessufrumvarpihlutiafuppbygg  ingu,viWhaldiogverndunferWamannastaWa.SjnnariskUringuinngangi3.kafla.  L  M  2.TilefniognauWsynlagasetningar. L  M    X L  M    0YessumkaflaerfjallaWumngildandigjldsemtengjastferWaYj;nustunni,vinnurWu K #  neytisinssamvinnuviWUmsahagsmunaaWilaviWgerWYessafrumvarps,fjldaferWamanna,    heims;knirferWamannastWum,fjrYrfferWamannastaWatilskammstmaogkostioggalla    UmissagjaldtkuleiWatiltekjuflunarfyrirL  M  nauWsynlegriuppbyggingu,viWhaldiogverndun   ferWamannastaWa. wO  L  M    rinu2011varfyrstasinnsettursrstakurskatturtengdurferWaYj;nustunnimeW B  lgumnr.87/2011,umgistinttaskatt.SskatturerbyggWurtillgunefndarsemskipuWvar    haustiW2009afYverandifjrmlarWherraL  M  .SnefndlagWitilaL  M  WtekinyrWiuppblnduWleiW   L  M  YarsemgjaldyrWibWilagtgistinturogfarYegaenY;YannigaWfarYegagjaldiWtkimiW {  afvegalengdferWarinnarsemskattlgWyrWi.0meWferWYingsinsvarfalliWfrgjaldifarYega nF einsoglesamnnarumcliWkafla2.1,ensamYykktvaraWtakauppgistinttaskattaf 9 hverriseldrigistinttaeiningu.SamhliWagistinttaskattinumsamYykktiAlYingilgumFram  kvmdasj;WferWamannastaWa,nr.75/2011.SamkvmtYeimlgumfrsj;Wurinnframlg  affjrlgumsemsvaratilr3r/_r5r_afgistinttaskattinumtilYessaWsinnabrUnumuppbyggingar r verkefnumferWamannastWumsviWinttruverndarogryggisferWamanna. e=   FrYvaWlginumgistinttaskattogFramkvmdasj;WferWamannastaWat;kugildihefur 0 skatturinnogthlutunarreglursj;WsinssttnokkurrigagnrUni.MYarhelstnefnatvennt:  annarsvegaraWtekjurnarafskattinumdugaskammttilaWtryggjasamspilsjlfbrrarferWa  Yj;nustuognttruoghinsvegaraWstyrkYegarsemfthlutaWfjrmagnirFramkvmda i sj;WnumYurfaaWleggjatil50%m;tframlag.SreglastirgagnrUniafYeirristWuaWhn \4 skekkirstWuframkvmdaraWilaYarsemYeireruafarmisvelstaddirfjrhagslega,hvortsem ' litiWertilsveitarflagaeWaeinkaaWila,tilaWstandaundirkostnaWiviWframkvmdirferWa  mannastWumYgunttruverndar.AWaukimnefnaaWnverandithlutunarkerfibyggist  ekkiheildstWristefnuumframtWaruppbygginguferWamannastaWa0slandiheldurafum `  s;knumsemberasthverjumtma. S+!   MeWvsantilYesssemaWframanhefurveriWrakiWhefurveriWunniWaWtfrsluaWnUrri " gjaldtkuleiWforminttrupassaeinsoghannbirtistfrumvarpiYessu.HrverWurgerW # greinfyrirYeirrivinnu.  $ L  M    UmvoriW2013,f;liWnaWarogviWskiptarWherraFerWamlastofuaWgerattektYv !W% hvaWagjaldtkuleiWirvrufrartilaWaflahrriteknatilaWfjrmagnauppbygginguogviW J""& haldferWamannastaWa.XeirrivinnulaukmeWskUrslusemkomtgst2013.0skUrslunni #' varfariWyfirhelstuleiWirsemtilgreinakmuviWgjaldtku.SrstaklegavarhfWhliWsj;n #( afYeirriumrWusemYvarhafinumeinhverL  M  sL  M  konargjaldtkuundirformerkjumnttru $ ) passaogbenthelstulitamlsemslkgjaldtkuleiWgtihaftfrmeWsr. v%N!*   HugmyndirumferWakorteWanttrupassahafaveriWumrWunnihrlandinokkur A&"+ misserienfullm;taWartillgurhafaY;ekkilegiWfyrirfyrrenn.MeginhugmyndinaWbaki  '", nttrupassaeraWYeirgreiWisemnj;ti,Y.e.aWekkisveriWaWleggjagjaldYsemekki '#- heimskjaferWamannastaWi.0tarlegustutillgurnaraWslkumpassaeraWfinnaskUrslu ( BostonConsultingGroup,L  M  ?NorthernSights:ThefutureoftourisminIceland semkomt  september2013ogskUrslunniL  M  ?VirWisaukiferWaYj;nustu semL  M  gefinvartafGekonL  M    L  M  samamnuWi.L  M  EinniglagWisamrWsvettvangurumauknahagsldtilaWsettyrWif;tL  M  ferWa a kortL  M  ԀtilaWstandaundirkostnaWiviWuppbygginguferWamannastWum.XlyktaWiFerWa T, mlarWaWfarattiYleiWaWtakauppL  M  umhverfiskortL  M  ԀtilaWaflafjrtiluppbyggingarferWa  mannastaWa.AWlokummnefnaaWSamtkferWaYj;nustunnarlyktuWuaWalfundisamtak  anna2013aWYauvrutilbintilviWrWnaviWstj;rnvldumtgfunttrupassatilfjr   mgnunarframkvmdumviWferWamannastaWisamhliWalkkuneWaafnmiannarrasr  X tkraskattaferWaYj;nustuna. K #  L  M    0kjlfartgfuofangreindraskUrslnaogyfirferWarkostumoggllumhelstugjaldtku    leiWakvaWL  M  rL  M  kisstj;rn0slandsokt;ber2013aWfelaiWnaWarogviWskiptarWherraaWvinna    aWtfrslunttrupassasemgtiorWiWgrunnuraWtekjuflunfyrirframkvmdirferWa   mannastWum.JafnframtvarkveWiWaWtfrslavinnunnarskildiveraformifrumvarpssem wO  takitilYeirraYttasemnauWsynlegirerutilaWkomanttrupassalaggirnarsvoogleiWatil B  aWskipuleggjaogforgangsraWauppbygginguferWamannastWum.0YvskynivarboWaWtil    samrWsmeWalhagsmunaaWilaundirstj;rniWnaWarogviWskiptarWherratilaWtfrahug   myndirumnttrupassa.HittistsamrWsh;purinnnokkrumfundumogkomuYarfram {  margargagnlegarbendingarsemm;taWhafafrumvarpYetta.NnarerfjallaWumsamrWs nF h;pinn5.kafla. 9 L  M  2.1FerWamenn0slandiogfjrYrfferWamannastaWa.  L  M    0YessumhlutaerfjallaWstuttlegaumfjldaferWamanna0slandioghelstuferWamanna r staWisemYeirheimskja.EinnigerYessumhlutafariWyfirtlaWafjrYrfferWamanna e= staWatilskammsL  M  ԀtmaL  M  . 0 L  M  L  M  a.FerWamenn.L  M      ErlendumferWamnnumsemkomatillandsinshefurfjlgaWnnaststWugtfrL  M  ԀsWustu i aldam;tumogvarrlegaukningaWmeWaltalium7,3%runum2000!2012enum21% \4 sWustutveimurrum.L  M  ԀL  M  Mestvarfjlgunrinu2013mnuWumutanhinshefWbundnasumar ' leyfistma,svosemfebrar,marsogdesember,enYkomuumYaWbilhelmingifleiriferWa  menntillandsinsensambrilegummnuWumriWundan.L  M  SamkvmtniWurstWumkann  anasemMMR(MarkaWsogmiWlaranns;knirehf.)hefurunniWfyrirFerWamlastofuumall `  langtskeiWkomalangflestirerlendraferWamannahingaWtillandsvegnanttrulandsinseWa S+! nr80%aWsumritilogum70%yfirvetrartmann.XeirstaWirsemerlendirferWamennskja " hvaWmesterusuWvesturhornilandsinsogSuWausturlandienum72%erlendraferWamanna # heims;ttuXingvelli,Gullfoss/GeysiumsumariW2013.Um48%ferWamannaheims;ttu  $ Skaftafell,45%Sk;ga,23%Landmannalaugarog13,5%X;rsmrk.AWsamaskapiheims;ttu !W% 42%MUvatn,31%sbyrgi/Dettifossog31%SnfellsnesYj;WgarW.Xheims;ttu28%Egils J""& staWi/HallormsstaWogum7%Ltrabjarg.XkemurframknnunMasknuranns;knaehf. #' meWalerlendraferWamannasemkomutillandsinsveturinn2013aWtplega84%Yeirratelja #( lklegtaWYeirmuniferWastafturtil0slands.SambrilegurfjldisagWiYaWsamaknnun $ ) semMMRlagWifyrirerlendaferWamennsumariW2012. v%N!*   L  M  0slendingarerulkaduglegiraWheimskjaferWamannastaWi0slandi.0knnunsemMMR A&"+ lagWifyrir0slendingadaganna20.!24.september2014kemurframaW68,1%YeirrasgWust  '", hafaferWastsWustu12mnuWumtfyrirheimabyggWsnaYarsemmegintilgangurferWar '#- varaWskoWaogupplifanttru0slands.AfYeimhfWu30,9%heims;tt1!3staWi,29,6%4!6 ( staWiog39,5%heims;ttfleirien6staWi.0sambrilegriknnunsemMMRst;WaWrinu  2013komframaWum30,1%0slendingaheims;ttuXingvelli,Gullfoss/GeysisumariW2013,  20,6%heims;ttuEgilsstaWi/HallormsstaWi,21,3%MUvatn,15,1%Sk;ga,10,7%Snfells a nesYj;WgarW,11,4%Skaftafell,11%sbyrgi,4,9%Landmannalaugarogtplega4,4% T, Ltrabjarg.  b.FjrYrfin.L  M       YessustigierekkihgtaWfullyrWankvmlegaumhverfjrYrfinerfyrirL  M  Ԁuppbygg  X ingu,L  M  viWhaldL  M  iogverndunL  M  ԀL  M  ferWamannastaWaL  M  Ԁtillangstma.0Yessusambandimeinnignefna K #  aWekkiliggurennfyrirheildarstefnastj;rnvaldaumhvaWastaWirumsj;nrkisogsveitar    flagaeigaaWbyggjastuppsemferWamannastaWirframtWinni,entilstenduraWbtarYv    meWfrumvarpiumhverfisogauWlindarWherratillagaumlandstlunumuppbygginguinn   viWafyrirferWamenntilverndarnttruogmenningarsgulegumminjum.Xegarunninhefur wO  veriWlandstlunogverkefnatlun,sbr.fyrrnefntfrumvarp,ttiaWfstg;Wmyndaffjr B  Yrfinni.NokkuWvelerY;hgtaWtlaYrfinatilskammstmameWYvaWskoWafjlda    beiWnaumfjrstuWningsemFramkvmdasj;WurferWamannastaWahefurm;ttekiW.0tflu1   eruupplUsingarumheildarkostnaWaWkallandiverkefna(forgangsverkefnisamkvmtskil {  greiningusj;Wsins)runum2012!2014aWteknutillititil50%m;tframlagsfrsj;Wnum. nF L  M  MeWaWkallandiverkefnumerbiWaWhreinsatYrums;knirsemvorum.a.;styrkhfar 9 og/eWaflluekkiaWmarkmiWumsj;Wsins.L  M  HeildarkostnaWurverkefnannavarum3,3milljarW  arkr.tmabilinuenaWeinshlutiafYeimfkkfjrstuWningvegnatakmarkaWsfjrmagnssem  sj;WurinnhefuryfiraWrWa.MeWalheildarkostnaWurverkefnannavar1,1milljarWurkr.ri r semgefurkveWnavsbendinguumfjrYrfferWamannastaWari.Sjfrekariumfjllun e= kafla3.3.0tflunnierueinnigupplUsingarumheildarfjrhWums;knasemliggjanfyrir 0 hjsj;Wnum.L  M    L  M  L  M  *tuddd Xdd Xdd X??,//,^^,^^,^^+  6'ii 6L  M  L  M  r ;,! ;L  M  HeildarkostnaWur ;,!" ; Veittirstyrkir ?,!" ? Veittirstyrkir  meWm;tframlagiL  M  L  M  uf,xP "    p@2012p@uL  M  L  M  2012 tBmE! p@2012 p@ l.A 519253612l.AL  M  519.253.612 aRGmE"3 l.A 519253612 l.A a75.000.000 fS!mE#3 A 150000000Af150.000.000L  M  L  M  RmE$3 A 150000000   A t@2013t@L  M  L  M  2013 uBb:% t@2013 t@ w A 1779991004w AL  M  1.779.991.004 bSHb:&3 w A 1779991004 w A b575.550.000 gT!b:'3 'A 1151100000'Ag1.151.100.000L  M  L  M  Sb:(3 'A 1151100000   'A x@2014x@L  M  L  M  2014 uBW/) x@2014 x@ dA 1005312200dAL  M  1.005.312.200 zHW/*3 dA 1005312200 dA "%A 244484625"%AL  M  244.484.625 yGW/+3 "%A 244484625 "%A "%A 488969250"%A488.969.250L  M  L  M  yjRW/,3 "%A 488969250   "%A yL  M  L  M  SamtalsL  M  *L  M  cT!L$- "A 3304556816"AcL  M  3.304.556.816 bSHL$.3 "A 3304556816 "A b 895.034.625 gT!L$/3 A 1790069250Ag 1.790.069.250 L  M  L  M  zkSL$03 A 1790069250   A zL  M  L  M  MeWalfjrhWri cT!A1 iA 1101518939iAcL  M  1.101.518.939 bSHA23 iA 1101518939 iA b298.344.875 fS!A33 aA 596689750aAf596.689.750L  M  L  M  {jRA43 aA 596689750   aA {L  M  L  M  Ums;knirvinnslu 6 5 (thlutun2015)* eT!!6 @" A 1998859401@" AeL  M  1.998.859.401 dSH6 73 @" A 1998859401 @" A dL  M   ?,!6 8 ?L  M  L  M  <206 9     <L  M  L  M  L  M  L  M  / "! Tafla1.Ums;knirogstyrkveitingarFramkvmdasj;WsferWamannastaWa.L  M    "9  L  M  *HeildarfjrhWums;knaYarsemekkiliggurfyrirhvaWaverkefnieruaWkallandi(forgangsverkefni)L  M  ,Y.e.ekki ": erbiWaWtakaburtuums;knirsemt.d.eruekkistyrkhfarog/eWafallaekkiaWmarkmiWumsj;Wsins.L  ##M   #\; ެL  M    L  M  rinu2013mtuopinberarstofnanirsemfarameWumsj;nlandsrkiseiguaWfjrYrf $ = vegnaverndaraWgerWaoginnviWaferWamannastWumeigurkisinsgtinumiWumL  M  1millj %!> arWikr.rsgrundvellinstufimmrum.SamkvmtupplUsingumfrFramkvmdasj;Wi &m"? ferWamannastaWaerkostnaWurverkefna(ums;knir)vegumrkisinsaWmeWaltalium40!45% `'8#@ afheildarkostnaWiums;knasemboristhafasj;Wnumfrstofnunhans.Efrttreynist,Y.e.t +($A frupplUsingumopinberrastofnanasemL  M  farameWumsj;nlandsrkiseiguL  M  ,erfjrYrfinYv ( munmeirientafla1sUnir.  L  M  L  M  L  M  L  M  2.2GjaldtkuleiWir. a   0YessumhlutaerfariWyfirkostioggallahelstugjaldtkuleiWasemhafaveriWumrW T, unnihrlandi,Y.e.annarraleiWaennttrupassa.VakinerathygliYvaWviWundirbning  frumvarpsinsvannlgmannsstofanLandslglgfrWilitfyrirrWuneytiWumhvortYaWvri  nauWsynlegtaW0slendingumyrWigertskylteinsogerlendumferWamnnumaWgreiWagjald,   eftekinyrWiuppsrstkgjaldtakatilverndunarnttru0slands,;hWYvhvaWagjaldtkuleiW  X yrWifarin.NiWurstaWalitsinsersaWlj;siskuldbindinga0slandsvegnaEESsamningsins K #  yrWimjgerfittaWrkstyWjaYaWaW0slendingarYyrftuekkiaWgreiWagjald.0llumYeim    gjaldtkuleiWumsemhrerfjallaWumerYvgertrWfyriraWbWierlendirferWamennog    innlendirgreiWigjald.AthyglierlkavakinYvaWekkierfjallaWumhverniggjaldtku   ferWaYj;nustuerhttaWWrumlndumnemaNUjaSjlandiYarsemgjaldtakanYarhefur wO  veriWtluvertumrWunnihrlandi.AWWruleytierbentskUrslusemfyrirtkiWAlta B  vannfyrirFerWamlastofu?L  M  FjrmgnunuppbyggingarogviWhaldsferWamannastaWa:Yfirlit    yfirgjaldtkuleiWir .{ #  1         L  M  L  M  L  M  L  M    HreruraktirkostiroggallarL  M  YessaraL  M  gjaldtkuleiWaL  M  ,Y.e.komueWabrottfarargjalds, {  gistinttaskatts,?hverinnheimtirfyrirsig ognUsjlenskuleiWarinnarL  M  : nF   0fyrstalagiL  M  L  M  mnefnaL  M  komueWabrottfarargjaldL  M  .GjaldiWerannaWhvortinnheimtflug 9 velliogviWhafnarbakkaeWagegnumfarseWla.ViWYessagjaldtkuleiWYarfaWgeragreinar  munYvhvortaWtterviWkomueWabrottfarargjldsemlandamragjld,lktogESTA  gjaldiWsemferWamennYurfaaWgreiWaWurenYeirfaratilBandarkjanna,eWahvorttter r viWaWlgWsusrstkgjldeWaskattarflugmiWa.HvaWfyrrileiWinavarWareralveglj;st e= aWgrundvelliskuldbindinga0slandssamkvmtEESsamningnumogSchengensamstarfinu 0 ermeWllu;heimiltaWsetjaupphverskonargjaldtkusemlandamragjald,Y.e.aWgeraYaW  aWskylduaWferWamennYurfiaWgreiWagjaldtilaWkomasttileWafrlandinu,hvortseminn  heimtanerbyggWsambrilegriaWferWogfyrrgreintESTAgjaldeWaferframmeWgreiWslu i vlumflugvllumoghafnarbkkum.SleiWerYvmeWllu;frsemgjaldtkuleiW.HvaW \4 sWarileiWinavarWar,Y.e.aWleggjagjldeWaskattflugmiWa,erukostirnirYeiraWhnerein ' fldframkvmdognrauWveldlegatilallraferWamanna.XessileiWerlkaYekkterlendis  ogttiYvekkiaWkomaferWamnnum;vart.X;mbendaaWlndinnanEESsvWisins  hafaveriWaWhverfafrskattlagninguflugnemaYaWtengistbeintYeirriYj;nustusemflug `  farYegarnj;ta.:kosturinnviWYessaleiWerY;saWleggjayrWigjaldiWinnanlandsflugjafnt S+! semmillilandaflugefYaWerlagtbeintfarseWla.0frumvarpiYvsemvarWaWlgumnr. " 87/2011,umgistinttaskatt,varupprunalegalagttilaWgreittskyldirkissj;WfarYegagjald # fyrirhvernfarYegaumborWflugfrumogfarYegaskipumogttifjrhWfarYegagjaldsaW  $ veramisheftirvegalengdferWar.HttvarviWlagningugjaldsinsYegarfrumvarpiWvar !W% meWfrumAlYingis.RkinvoruYauaWnauWsynvritarlegriskoWunafhlfufjrmla J""& rWuneytisinsYvhvortkvWifrumvarpsinsumupptkufarYegaskattssamrUmdistskuld #' bindingum0slandssamkvmtEESsamningnumogeftiratvikumWrumalYj;Waskuldbind #( ingumsviWiflugmla.BWiEFTAd;mst;llinnogd;mst;llEvr;pusambandsinshafatekiW $ ) kvarWanirmlumerltaaWUmsumtegundumgjaldaflug.L  M  MYart.d.nefnad;mEFTA v%N!* d;mst;lsinsmlinr.L  M  E1/03gegnslenskarkinu.D;mst;llinnkomstaWYeirriniWurstWu A&"+ aWslenskstj;rnvldhefWubrotiWgegnkvWumEESsamningsinsmeWYvaWinnheimta ( hrrigjldfarYegamillilandaflugienfarYegainnanlandsflugogfarYegaleiWtilGrn  landsogFreyja.L  M  Einnigmnefnad;md;mst;lsEvr;pusambandsins(ESB)mlinr.C  70/99L  M  ԀgegnPortgal.0Yeimd;mileitd;mst;llinnaWmismunungjaldtkumillifarYega a innanlandsflugiogmillilandaflugivribrotESBreglum.L  M  ԀXbaWL  M  grskurd;mst;llESB T, d;mst;linnumrWgefandilitvarWandimismunandigjaldtkufarYegaeftirlengdflugs,  sbr.mlnr.C92/01.D;mst;llinnlyktaWiaWtilYessaWslkurmismunurgtigengiuppyrWi  aWsUnaframaWYaWkostaWimeiraaWYj;nustafarYegasemvruaWfljgalengrivega   lengdir.0lj;siframangreindsverWuraWteljalj;staWYaWernnasttilokaWaWrkstyWjaaW  X hafamismunandigjaldflokkakomuogbrottfarargjldumeftirvegalengdfrflugvllum K #  0slandiYannigaWYaWstandistkvWiEESsamningsinsumbannviWmismunun.Jafnframt    mbendaaWeffarinyrWisleiWaWleggjaskattinnanlandsogmillilandaflugmuns    skatturaWllu;breyttuskilasrtverWlagiWogleiWatilminnieftirspurnar,srstaklega   innanlandsflugi,ennYegarnj;tanokkrarleiWirinnanlandsrkisaWstoWarYarsemnhennar wO  vrierfittaWhaldauppiflugi. B    0WrulagimnefnaL  M  gistinttaskattL  M  .Samkvmtgildandilgumnr.87/2011,umgistintta    skatt,L  M  erutekjurafgjaldinunUttartilaWstuWlaaWuppbyggingu,viWhaldiogverndunfjls;ttra   ferWamannastaWa,friWlUstrasvWaogYj;WgarWa.JafnframtertekjunumtlaWaWtryggjar {  yggiferWamannaogverndunnttrulandsins.SamkvmtlgunumrennurYnF3nFY/[3nF5nF[3hlutiteknanna nF beinttilFramkvmdasj;WsferWamannastaWa.0frumvarpitilfjrlagafyrirriW2015ertlaW 9 aWgistinttagjaldiWskilirkissj;Wi264,7millj.kr.ogYarafergertrWfyriraWsj;Wurinnfi  framlgaWfjrhW145,8millj.kr.L  M  Xessirfjrmunirdugaskammtefntkumvanda  ferWamannastaWaenYrfinermunmeirieinsogbenterbliWkafla2.1.Shugmynd r hefurkomiWframaWaflamttihrriteknameWYvaWlagfraYhnkrasemerunver e= andigistinttaskatti.0dagergjaldiWhverjaeiningu100kr.L  M  EfgerWyrWilagabreyting 0 gistinttaskattinumYannhttaWhvergesturgreiddi100kr.fyrirhverjagistin;ttstaWYess  aWgreiWasamaverWfyrirhverjagistinttaeininguogaWfarYegumskemmtiferWaskipayrWi  gertskyltaWgreiWagjaldfyrirhverjagistin;ttslenskrilgsgumundisbreytingskila i rkissj;WiaWmeWaltalium610!650millj.kr.rsgrundvelli.ErYtekiWmiWaftlaWri \4 heildarnUtingugististaWanstuYremurrum.SfjrhWngirY;ekkiheldurtilaWstanda ' undirfjrYrfinni.TilaWnmarkmiWunumyrWiaWtvfaldagistinttaskattinnhvernferWa  manntilaWnsambrilegumtekjumogmeWtgfunttrupassa.Slkbreytingnverandi  lgumumgisinttaskatteinsograkiWerhraWframangti;neitanlegahaftneikvWhrif `  eftirspurngistingulandinu,srstaklegahjYeimsemrekalitlagististaWi. S+! L  M    0YriWjalagimnefnaL  M  ?hverinnheimtifyrirsig L  M  ,L  M  Y.e.landeigendursemogrkiWtakaupp " gjaldtkuhversnumferWamannastaWL  M  .KosturinnviWYessaleiWersaWYberstfjrmagn # innYausvWiYarsemgjalderinnheimtognUtistlklegabeinttiluppbyggingarsvWun  $ um.:kostirnireruY;margir.GjaldfrjlsirstaWirgetahafthrifeftirspurnferWamannaeftir !W% YeimstWumYarsemgjaldskyldaertilstaWar.EfferWamenn,hvortsemYeireruslenskireWa J""& erlendir,metaupplifuninagjaldskyldustWunumekkingjanlegamiklaaWteknutillittil #' gjaldsinssamanboriWviWgjaldfrjlsastaWimbastviWYvaWferWamennskiYgjald #( frjlsu.Slktmundivitaskuldfjlgaheims;knumtilgjaldfrjlsustaWannasemgeturveriW $ ) kosturfyrirYogdreifinguferWamannaenaWsamaskapimeinsgerarWfyriraWefeinn v%N!* landeigandiferafstaWmeWgjaldtkuogvelgengur,geriaWrirslkthiWsama.httanafYv A&"+ eraWefferWamaWurYarfaWgreiWagjaldmrgumstWum,hvortsemYaWertileinkaaWila  '", eWarkisins,geturYaWhaftneikvWhrifmyndlandsinsogskilaWsrsWarmeirfrri '#- ferWamnnumogYarmeWminnitekjumfyrirYj;WarbiW.BtfrkostnaWarhliWinnierYetta ( dUrastaleiWin.KomaYyrftiuppannarsvegardUrugreiWslukerfistaWnumoghinsvegar  eftirlitshliWumeWarWastarfsf;lktilYessaWsinnagjaldtkuvrslu.AWaukimgerarWfyrir  aWhannatmummyndistlangarraWirtilaWgreiWafyriraWgangaWsvWinusemflirferWa a mennfr. T,   0fj;rWalagiL  M  ԀL  M  erYaWL  M  nUL  M  sL  M  jlenskaleiWinL  M  .GrunnreglangjaldtkuhinsopinberaNUjaSj  landieraWallirsemhafafjrhagsleganvinningafYvaWverameWstarfsemiferWamanna  svWumsemeruundirstj;rnnUsjlenskuumhverfisstofnunarinnar(Yj;WgarWar,Yj;Wsk;gar,   verndarsvWio.s.frv.)verWaaWgeraumYaWsamningviWstofnuninaoggreiWafyrirYaWaf  X notagjldsamtYvaWhafaleyfifyrirstarfseminni.Hrert.d.ttviWstarfsemih;pbifreiWa K #  ogbtsferWa,veitingahsaogh;tela,almennaleiWsgnferWamannaoghverskynsafYreyingu.    L  M  XessileiWyrWitalsvertfl;knariframkvmdhrlandienNUjaSjlandiskumYessaW    lagningferWaYj;nustuertluvertfl;kinhrlandiogsumumtilvikummsegjaYaW   samaumeignarhaldferWamannastWum.JafnframterhrumaWrWaskatteinaatvinnu wO  greinsemerekkiandaYessaWeinfaldastarfsumhverfifyrirtkjaoglkkaskattaatvinnu B  lfiW.XerhttaaWslktkerfibitilaWgangshindrunsemgtiskaWaWsamkeppniognU    skpunferWaYj;nustu.   L  M    0lj;siYesssemaWframanerrakiWvarkveWiWaWleggjaframfrumvarptillagaum {  nttrupassasemgL  M  jaldtkuleiWL  M  ԀtilaWaflateknatiluppbyggingar,viWhaldsogverndunar nF ferWamannastaWa.ErsleiWL  M  ԀtalinhafakostiumframkomueWabrottfarargjald,gistintta 9 skatt,?hverinnheimtirfyrirsig ognUsjlenskuleiWL  M  inaL  M  .NnarerfjallaWumnttrupassa  3.kafla.  L  M  L  M  L  M  L  M  L  M  3.Meginefnifrumvarpsins. e=  L  M    Einsogframkemur1.gr.frumvarpsinsermarkmiWYessaWstuWlaaWverndunnttru 0 0slandsmeWnauWsynlegriuppbyggingu,viWhaldiogverndunferWamannastaWasvoogaW  styWjaviWmlefniertengjastryggismlumferWamanna.L  M  InnviWirferWamannastWumeru  hlutiafYessumYttumogfelastorWunum?uppbygging ,?viWhald og?verndun .L  M  MeWupp i byggingu,viWhaldiogverndunerm.a.ttviWL  M  innviWieinsogL  M  aWgengifyriralla,gngustga, \4 gngubrUr,ryggisgrindverk,ryggispalla,salernisaWstWu,verndunmenningarminjaum ' hverfinu,blastWi,leiWbeiningaogfrWsluskiltio.s.frv.MeWryggismlumerL  M  Ԁm.a.ttviW  tkjabnaWogfrWsluefni.TilYessaWnYessummarkmiWumerlagttilaWaflaWverWitekna  rkissj;WmeWtgfunttrupassasemveitiaWgangaWferWamannastWum0slandisemeiga `  aWildaWnttrupassa.GerterrWfyriraWtekjurnarrennirkissj;WenYeimverWisWanrW S+! stafaWaffjrlgumtilFramkvmdasj;WsferWamannastaWaskv.1.gr.laganr.75/2011,sbr. " 11.gr.frumvarpsins. # L  M    AlYekktervWaerlendisaWstj;rnvldinnheimtigjaldferWamannastWumensgjald  $ tkuleiWsemfarinermeWnttrupassaerY;talineinstkaWYvleytiaWeittgjaldgildirfyrir !W% ferWamannastaWisemeigaaWildaWnttrupassa.XannigL  M  geturorWiWL  M  Ԁtilheildstttkerfifyrir J""& landiWallt.KostirnttrupassaerulkaYeiraWYeirborgasemnj;ta,Y.e.aWgjaldtakannr #' tilYeirrasemsannarlegaeruaWheimskjaferWamannastaWi.RtterY;aWrttaaWL  M  YaWverW #( ureingnguskyldaaWveraeigandiaWgildumnttrupassaYeimstWumYarsemeigandi $ ) eWaumsj;naraWililandsaWildaWpassanum.FrumnnursvWierferWamnnumfram v%N!* gjaldfrjls.0YessumkaflaL  M  verWurnnargerWgreinfyrirfyrirkomulaginttrupassa,eftirliti, A&"+ verWlagninguogthlutunfjrmunaogfariWstuttlegayfirhelstuatriWifyrrnefndufrumvarpi  '", umhverfisogauWlindarWherra,Y.e.YannYttsemvarWarYettafrumvarp. '#- Ї3.1Framkvmd. ( L  M    L  M  NttrupassierhugsaWurYannigaWferWamaWurgreiWifyrirYaWsemhanneraWnUtaog  nj;ta.XeirferWamannastaWirsemeigaaWildaWnttrupassa,Y.e.staWirsemeruskilgreindir  srstaklegasemferWamannastaWirskv.1.mgr.4.gr.frumvarpsins,verWatilgreindirsrstk a umlistasembirturerheimasWuFerWamlastofuogvWar.XeirsemfaraumlandiWog T, kynnasrnttruYesseigaYvaWveraupplUstirumhvaWastaWiroglandsvWieruhlutiaf  nttrupassakerfinu.M.a.errWgertaWunntverWiaWskjasrslkarupplUsingarmeWraf  rnumhttiogsnjallsma,aukfrekariupplUsingaumnttrulandsins.L  M  ԀL  M  fyrsturum   gildistmanttrupassa,verWifrumvarpYettaaWlgum,mgerarWfyriraWframangreind  X umlista,sbr.4.mgr.4.gr.frumvarpsins,verWitaldirupphelstuferWamannastaWirlandinu. K #  SlistimunliggjafyrirWurenlginkomatilframkvmda.XegarframskirmbastviW    aWfleiriferWamannastaWirbtistlistann,bWiopinberrieiguogeinkaeigu,Y.e.eftirYv    semuppbyggingunUrraferWamannastaWamiWarfram.ErYaWtilsamrmisviWstefnustj;rn   valdasemsettverWurframlandstlunsamkvmtfyrrgreindufrumvarpiumhverfisog wO  auWlindarWherra,verWiYaWfrumvarpaWlgum.L  M  ԀL  M  FerliWerYvgagnsttogferWamaWurinn B  gerirsrauWveldlegagreinfyrirYvhvernigfjrmununumerrWstafaW.0myndnttrupassans    ttiYvaWverajkvW.XergreinuminnanferWaYj;nustunnarekkimismunaWmeWYessari   gjaldtku,Y.e.YaWleggstekkieinagreinaWstandaundirYvaWinnheimtagjaldlktogn {  ermeWfyrirkomulagigistinttaskatts.L  M  0YessusambandierL  M  L  M  stWaL  M  tilL  M  ԀaWnefnaaWYaWervallt nF ferWamaWurinnsemberbyrgWaWaflasrnttrupassaenL  M  eL  M  kkiL  M  ferWaskipuleggjandinnL  M  . 9 L  M    NttrupassierY;ekkigallalausfrekarenYrgjaldtkuleiWirsemnefndarhafaveriWhr  aWframan.:kostirYessakerfiseruYeiraWannarsvegarerstofnkostnaWurogrekstrarkostn  aWurnokkureinsogframkemurkostnaWarumsgnfjrmla-ogefnahagsrWuneytisins.Hins r vegarerekkigertrWfyriraWumafartarlegtogviWamikiWeftirlitverWiaWrWaogtekur e= kostnaWurinnYvmiWafYv.m;tiverWurlgWherslaaWhfWatilferWamannsinsYannig 0 aWhannsjiekkihagsinnYvaWsniWganganttrupassaY;tteftirlitiWsltiWvegnaYess  aWhannfreitthvaWm;ti,m.a.bttryggiferWalagiogmeiriupplifun.Einnigmtti  bj;WaferWamanninendurgjaldssmforritsmasemveitirUmsarupplUsingarumferWa i mennsku0slandi.L  M  XaWttijafnframtaWveL  M  rahvatihjferWaskipuleggjendumL  M  ԀaWtryggjaaW \4 ferWamennaflisrpassa,annarsvegartilYessaWstuWlaaWsjlfbrniatvinnugreinarinnar ' vegnateknasemberastafgjaldtkunL  M  nioghinsvegartilaWmyndskipuleggjandansskaWist  ekkiL  M  ,Y.e.efferWamaWursemkemurtillandsinsvegumferWaskrifstofuersektaWurmunhann  eflaustskellaskuldinaL  M  hannog/eWaL  M  ferWaskrifstofunafyriraWupplUsasigekkiumskylduna. `  L  M  L  M  L  M  L  M  3.2L  M  ԀL  M  Btgfa,kynningogeftirlit.L  M   "   0frumvarpinuergertrWfyriraWFerWamlastofaannistinnheimtugjaldsmeWtgfu # nttrupassa.HgtverWuraWgreiWafyrirpassannsrstakrivefsWusemopnuWverWurmeW  $ g;WumfyrirvaraWurengjaldskyldahefst.EfgreittergegnumvefsWuberstkvittuntilgreiW !W% andameWtlvup;stisemn;geraWframvsaviWeftirlit.SambrilegtfyrirkomulagtWkast J""& YegarkeypturerflugfarseWillenYfrfarYegisendantlvup;stsemn;geraWprentatog #' framvsaviWbrottfreWaaWframvsastaWfestingursma.EinnigverWurhgtaWprentat #( kvittuntilaWhafameWferWisferWamannastWumkj;siferWamaWurinnYaW.EfferWamenn $ ) lendavandrWummeWaWgreiWafyrirpassanngetam.a.ferWaskrifstofur,upplUsinga v%N!* miWstWvaroggististaWiraWstoWaWferWamennviWaWgreiWagjaldiWgegnumvefsWuna.MeW A&"+ YessumhttierkomiWvegfyriraWYaWsumargirvrsluaWilar.TaliWerskynsamlegtaW  '", byrjameWn;gueinfaltkerfisemsWanerhgtaWYr;afrekarframtWinniefviljiertilYess. '#-   0frumvarpinuergertrWfyriraWFerWamlastofaannistkynninguogmarkaWssetningu ( passanum.MikilvgteraWmarkaWssetningnttrupassahaldisthendurviWaWramarkaWs  setninguferWaYj;nustusemunninert.d.vegum0slandsstofu,FerWamlastofuogmarkaWs  stofalandshlutanna.XerfrumvarpinugertrWfyriraWeftirlitiWverWihndum a FerWamlastofuoghennisheimiltaWleggjastj;rnvaldssektaWfjrhW15.000kr.einstak T, lingefhannhefurekkigreittgjaldfyrirnttrupassaYeimferWamannastWumsemeigaaW  ildaWnttrupassa.EkkiergertrWfyrirmiklueftirlitiheldurverWieftirlitiWmeWsvipuWum  httiogYekkistvWaerlendis,t.d.varWandieftirlitmeWaWfarYegargreiWifyrirnotalmenn   ingssamgngum.EftirlitiWerumsj;nFerWamlastofuenYaWerekkertfrumvarpinusem  X bannarhenniaWgeraYj;nustusamningumeftirlit.XeirsemsinnaeftirlitifarameWkveWnu K #  millibiliYferWamannastaWisemeigaaWildaWnttrupassaogkannahvortgestirstaWnum    sueigenduraWgildumnttrupassa.GerterrWfyriraWaWilarmeWlgheimiliog/eWabsetu    0slandisemkaupanttrupassaYurfieingnguaWframvsaskilrkjumogkennitluviW   eftirlit,Y.e.ekkiergerWkrafaumaWviWkomandismeWnttrupassannsr.Aukbeinna wO  eftirlitsferWamunFerWamlastofafylgjastmeWYvhvortsamrmismillifjldaferWa B  mannalandinuogteknasemberastaftgfunttrupassagegnumgreiWslukerfihans.Ef    lj;skemuraWtekjurafpassanumeruekkisamrmiviWfjldannerhgtaWhugaaWbreyt   ingumkerfinu,svosemmeWauknueftirlitiefYrfertalinYv. {  L  M  L  M  L  M  L  M  L  M  3.3VerWlagningnttrupassa. 9 L  M    AtvinnuvegaognUskpunarrWuneytiWleitaWitilDaWaMKrist;ferssonar,doktorshag  frWiogsviWsforsetaFlagsvsindasviWsHsk;la0slands,tilYessaWvinnagreinargerWum  hrifverWlagningartekjurogfjldaferWamanna.DaWiMrfkkJ;nasHlynHallgrmsson, r verkefnisstj;rahjHagfrWistofnun0slands,srtilaWstoWar.0greiningunnierfjallaWumaW e= almenntstaliWaWeftirspurneftirnttrusvWumbregWistekkiverulegaviWverWbreytingum 0 ogaWh;flegtgjald(t.d.um10bandarkjadalir)hafieinungisltilhrifeftirspurn.stWan  fyrirYessugeturfariWeftirstaWsetninguogsrkennumeneinniggeturveriWaWgjldsuoft  ogtWumlgthlutfalltekna,;lktt.d.bifreiWakaupum.nnurstWageturveriWaWgjldin i eruvanalegaltillhlutiheildartgjaldaferWamannaferWalgumogYaWsrstaklegaviWY \4 semkomaerlendisfr.XannigmsegjaaWverWteygni(meWverWteygnierYvlUsthvernig ' eftirspurnbreytistYegarverWvruhkkarum1%)fyrirheims;knirtilnttrustaWas;teyg  inogaWverWteygninsaWllumlkindumbilinu-0,1til-0,4,oglkleganrri-0,1.Hrber  Y;aWhafatvennthuga.AnnarsvegargeturverWteygniL  M  veriWmjgmismunandimillistaWa, `  svosemvegnasrkenna,oghinsvegareruengarslenskarranns;knirtilumverWteygni S+! ferWamannastaWaogvarYvstuWstviWerlendarranns;knirviWvinnslugreinargerWarinnar. " HfundarteljaYvmikilvgtaWtlkaniWurstWurnarvarlegaYarsemerfittaWheimfraer # lendarranns;knir0sland.L  M    $ L  M    0YeimtreikningumsemhagfrWingarnirnotuWuermiWaWviW-0,4verWteygnigrunn !W% tilvikisemtaliWervarlegatlaW.XaWYUWiraWfyrirYh;pasemerumeWhstutgjldin J""& hrlendisersamdrtturinneftirspurntilferWamannastaWa0,5%efmiWaWerviW4.000kr. #' verWnttrupassaenminnifyrirlgriverW.EfhinsvegarlitiWertilYessh;pssemermeW #( lgstutgjldinhrlendisYersamdrtturinneftirspurnnrri2%efmiWaWerviWsama $ ) verWpassaogminnifyrirlgragjald.&  mynd1msjhvaWahrif1%samdrtturhefur v%N!*  eftirspurnvegnanttrupassafyrirerlendaferWamenn'v%&. A&"+  ?@?@??  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ?@?@?@?@  ???@?@slx?/+b|1 `@@E(  q( s߰ Mynd1. Xr;unfjldaerlendraferWamannahingaWtillandsmiWaWviW4.000kr.kostnaWar B  aukningu.    Heimild:FerWamlastofa,ElasGslasonogeigintreikningarHagfrWistofnunarHsk;la   0slands. {  L  M  L  M  L  M    L  M  EfYr;unfjldaerlendraferWamannansturumverWurlkinguviWYr;unundanfarinna 9 raerlj;staW4.000kr.verWfyrirnttrupassamunekkidragarheildarfjldaferWamanna  hingaWtillandsenmunY;hgjavextinum.VerWnttrupassasemjafnastviWnrri29  Ys.kr.mundihinsvegarleiWaafsr7,3%samdrtteftirspurnfyrirferWamannmeWmeWal r tgjldmannog-0,4verWteygni. e=   0knnunsemMasknaranns;knirehf.vannfyrirFerWamlastofumeWalerlendraferWa 0 mannatmabilinuokt;ber2013tilma2014kemurframaWhelmingisvarendafannst1.906  kr.fyrirnttrupassaveraoflgtgjald.MiWgildigjaldsinssamkvmtknnuninnivar4.608  kr.,Y.e.helmingisvarendafannstYessiupphWveraheppilegtgjaldfyrirnttrupassa.Br i takiWvar4.500mannsogsvarhlutfalliW55,8%.FramkvmdknnunarinnarvarYannighttaW \4 aWnetfngumvarsafnaWLeifsstWogknnunsWansendrafrnuformi(netknnun)til ' ferWamannaYegarYeirvorukomnirafturheim.    0greininguDaWaMsogJ;nasarHlynskemurframaWerfittsaWleggjamatverWteygni  innlendraferWamannaYarsemupplUsingarumferWavenjurogheildartgjld0slendinga `  liggjaekkifyrir.0matisnugeraYeirY;rWfyriraWtgjldhverndaggtuveriW10!20 S+! Ys.kr.ogaWgistintursua.m.k.fimm.MiWaWviWYrforsendurgtihlutfallslegkostn " aWaraukningfyrir0slendingferWalagiveriWfr0,2%til3,5%semerraunsvipaWogfyrir # erlenduferWamennina.RWuneytiWkannaWihvortskynsamlegtvriaWgefatverWskrmeW  $ mismunandiverWinttrupassaeftirgildistmahans,Y.e.gefatannarsvegarskammtma !W% passaoghinsvegarlangtmapassaYannigaWferWamaWurgreiWirlgraeiningarverWeftirYv J""& semmeiramagnserneytt(e.Seconddegreepricediscrimination).Vegnaskuldbindinga0s #' landssamkvmtEESsamningnumerekkitaliWaWhgtsaWbeitaslkrimismununYarsem #( lgstaeiningarverWiWnUtisteingngutilteknumh;pum,Y.e.h;pumsemeigakostaWnota $ ) passannreglulega.VerWmismununverWurYvaWrmastinnaneWlilegartmalengdarogY v%N!* innanviWeittr.m;tierekkitaliWstrWagegnskuldbindingunumefeittogsamaverWgild A&"+ irfyrirallaferWamennY;ttgildistminnstilnokkurrara.0YvsambandierekkitaliWaW  '", veriWsaWfara;varlegaefgildistminnernokkurreinsoglagtertilYessufrumvarpiYar '#- semgeramrWfyriraWkveWinnhlutierlendraferWamannakomiafturtillandsinsinnan ( Yesstma.    MeWvsantilYessarargreiningarhrifumverWlagningarnttrupassaerekkibistviW  aWgjaldtakanmunihafamikilhriffjldaferWamannaefverWiWerekkiofhtt.Xarsem a enginreynslaerafgjaldtkumeWnttrupassaogekkivitaWmeWngilegrivissuhverfjr T, YrfferWamannastaWaertillangstmavarkveWiWaWfaravarlegagjaldtkunni.X;ergert  rWfyriraWgjaldiWstandiundirtlaWrifjrYrffyriruppbyggingu,viWhaldiogverndun  ferWamannastaWatilskammstmasemertlaWum1,1milljarWurkr.rsgrundvelli,eins   ogfjallaWerumbliWkafla2.1,eWaum3,3milljarWarkr.fyrstagildistmanttrupassa.  X AWaukiergertrWfyriraWgjaldiWstandiundirkveWnumtekjumtilaWrWstafatilferWa K #  mannastaWagegnm;tframlagiogryggismlaferWamannaogstandiaukYessundirrekstri    L  M  ogumsj;nL  M  passans.      0tflu2erusUndirtreikningarumtlaWgjaldfyrirnttrupassaYannigaWYaWstandi   a.m.k.undirfyrrgreindrifjrYrfensekkihrraennauWsynlegtertilaWdragarneikvW wO  umhrifumafgjaldtkunni.ViWtreikningavarstuWstviWL  M  fj;rarL  M  ԀsviWsmyndir(l;Wrtt)sem B  gefamismunanditekjureftirYvhvaWaspernotuWyfirfjldaferWamannaogfimmsviWs    myndir(lrtt)eftirYvhvaWagjaldersettnttrupassa.NiWurstWurnarsUnaaW1.500kr.   gjaldfyrirfyrstagildistmann,eWafr1.september2015til31.desember2018,gefurbestu {  myndtilaWnmarkmiWunumumframlginsemlgWerutilgrundvallar.Fyrirnstatmabil nF hfistgildistmihinsvegarupphafirsoglykilokYriWjars. 9 *Udd//Q^^,^^#^^tu??,X // ,// , // ,// ,// +  ( ( :' :%fjlgunferWamanna C4*"   C Gjaldfyrirnttrupassa!gildistmi    (1.sept.2015!31.des.2018) 2# 2 Enginnfjlgun    0% ;,!" ; Lgsp    7% ;,!" ; MiWsp    14% ?,!" ? Hsp     21% @1'!"   @500kr. 2#x" 21,0 ;,!x#" ;1,2 ;,!x$" ;1,5 ?,!x%" ?1,7 @1'x&"   @1.000kr. 2#m' 22,0 ;,!m(" ;2,4 ;,!m)" ;2,9 ?,!m*" ?3,5 @1'm+"   @1.500kr. 2#b, 23,0 ;,!b-" ;3,6 ;,!b." ;4,4 ?,!b/" ?5,2 @1'b0"   @2.000kr. 2#W1 24,0 ;,!W2" ;4,8 ;,!W3" ;5,8 ?,!W4" ?6,9 B1'W5"   B2.500kr. 4#tL6 45,0 =,!tL7" =6,0 =,!tL8" =7,3 ?,!tL9" ?8,77-+tL:"    7/|TM%L  M  L  M  L  M  L  M  Tafla2.tlaWartekjurmilljrWumkr.meWtgfunttrupassa!sviWsmyndir L  M  . |T: *ViWtreikningavarstuWstviWtlurfrFerWamlastofuogkannanirMMRogMasknuranns;knumehf.um G; ferWavenjurferWamanna.Forsendur:85%erlendraferWamanna18raogeldrisemkomaumKeflavkur < flugvll(70%);ErlendirferWamennsemkomameWskemmtiferWaskipum(70%);0slenskirferWamenn18ra = ogeldri(50%,fststrWmldtfrmeWalfjldasamkvmtmannfjldasptilYriggjara);0,5%samdrttur W/> vegnagjalds;1%endurkomurerlendraferWamanna.EkkiersjlfgefiWaWvxturinnverWijkvWurYessu  ? tmabilieinsogsUntertflunniYarsemferWaYj;nustugreininertiltlulegakvik.BeraWhafaYaWhuga.  @ /ML  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  / /L  M  L  M  #AM#L  M  3.4L  M  ԀL  M  BthlutunfjrmunaL  M  . 2" B L  M    0frumvarpinuergertrWfyriraWFerWamlastofaskilimnaWarlegatilrkissj;WsYeim "C tekjumsemmyndastviWinnheimtugjaldsmeWtgfunttrupassa.TekjunumverWisWan #D rWstafaWaffjrlgumtilFramkvmdasj;WsferWamannastaWasemstarfarsamkvmtlgum $k E nr.75/2011ogervrsluFerWamlastofusemannastreksturhans,sbr.1.mgr.5.gr.laganna. ^%6!F NokkrarbreytingarerugerWarfrumvarpinuYeimlgumafYvtilefniYarsemkveWiWer )&"G umnUttfyrirkomulagviWthlutunrsj;Wnum.Breytingarnarerusemhrsegir: &"H   _ikmo(JT00"i(m"  L  M  L  M  L  M  i(m4V2JT  1  .3  Ԉ0    HeimiltverWiaWnUtaalltaW3,5%aftekjumnttrupassatilaWstandaundirkostnaWiviW '#I &   reksturogumsj;npassans,Y.e.reksturgreiWslukerfisogvefsWu,birtinguauglUsingaog ( eftirlitmeWferWamnnumogframkvmdumferWamannastWum.'(WL  M  i(m4VV݌ Ќ  L  M  "i(m"  i(mX2JT  2  .3  Ԉ0    L  M  &  82,5%aftekjumsj;WsinsaWfrdregnumkostnaWiverWivariWtiluppbyggingarogviW  haldsferWamannastaWasem'YeigaaWildaWnttrupassaogeruverkefnatlunsemunn a inergrundvellilagaumlandstlunumuppbygginguinnviWafyrirferWamenntil T, verndarnttruogmenningarsgulegumminjum.i(mXY݌ Ќ  "i(m"  i(m[2JT  3  .3  Ԉ0    L  M  L  M  XarsemaWrirferWamannastaWirL  M  ԀenYeirsemerueigueWaumsj;nrkisinseigaekkisjlf  krafaaWildaWnttrupassaergertrWfyriraW10%aftekjumhansaWfrdregnumkostn   aWiverWivariWtilaWstyrkjaframkvmdirYeimstWumsemstandautannttrupassa.  X EkkiverWurY;heimiltaWveitahrristyrkensemnemur50%afheildarkostnaWifram K #  kvmdanna.UmYennanliWvsastnnar1.gr.laganr.75/2011.i(m[[݌   Ќ  "i(m"  i(m^2JT  4  .3  Ԉ0    L  M  7,5%aftekjumnttrupassaaWfrdregnumkostnaWiverWivariWtilryggismlaferWa    manna.i(m^_݌  Ќ  L  M  L  M    XerYvbttviWlginaWL  M  eigendumeWaumsj;naraWilumfL  M  erWamannastaWasemfengiW wO  hafafjrmunirFramkvmdasj;WiferWamannastaWas;heimiltaWtakaannaWaWgangsgjald B  afferWamnnumennttrupassa.EkkierY;takmrkuWheimildeigendaeWaumsj;naraWila    tilaWtakagjaldfyrirveittaYj;nustusvWinu.XverWurframheimiltL  M  aWfjrmagnaundir   bningsoghnnunarvinnusemernauWsynlegvegnaframkvmdasbr.2.mgr.1.gr.gild {  andilagaensj;WnumerekkiheimiltaWberarekstrarkostnaWmannvirkja,nttruverndar nF svWaeWaannarraferWamannastaWa.L  M  ԀErYaW;breyttfrgildandilgum. 9 L  M  L  M  L  M  L  M  L  M  3.5L  M  ԀL  M  Gildistakaogbrottfallannarralaga.L  M    L  M    GerterrWfyriraWlginWlistYegargildienaWtgfanttrupassaoggjaldtakahefjist r Y;ekkifyrren1.september2015.LginYurfaaWWlastgildistraxendanauWsynlegtaW e= hefjaundirbningaWtgfupassanssemfyrst,bWihvaWvarWarkynninguogmarkaWssetn 0 ingu,uppsetningugreiWslukerfisogopnunvefsWu.Lj;steraWmargireigendurfyrirtkja  ferWaYj;nustuhafanYegarseltferWirfyrirnstasumarnYessaWgerarWfyrirgjaldiaf  nttrupassa.AfYeimskumYykirrttaWkveWaumaWgjaldtkukvWilagannakomitil i framkvmdafrogmeW1.september2015. \4 L  M    GerterrWfyriraWnttrupassitakiviWafgistinttaskattinumsemtekjuflunarkerfitil ' aWbyggjauppferWamannastaWi0slandi.TilaWtryggjanauWsynlegartekjurupphafi,fr  september2015tilseptember2016,erfrumvarpinugertrWfyriraWlgnr.87/2011falli  rgildirieftiraWnttrupassinntekurgildi,Y.e.1.september2016.L  M  ԀSetterinnnUttbrWa `  birgWakvWi,sbr.fliW11.gr.frumvarpsins,umaWframrennif>S+3S+f>/@S+5S+@teknagistinttaskattsins S+! tilFramkvmdasj;WsferWamannastaWaeWaYartilsskatturfellurrgildi.L  M   " L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  3.6LandstlunumuppbygginguinnviWafyrirferWamenntilverndarnttruogmenningar  $ sgulegumminjum. !W%   EinsogkomiWhefurframerfrumvarpYettantengtfrumvarpiumhverfisogauWlinda J""& rWherratillagaumL  M  landstlunumuppbygginguinnviWafyrirferWamenntilverndarnttru #' ogmenningarsgulegumminjum.Er4.gr.frumvarpsinsvitnaWtilYessfrumvarps.L  M  Skum #( YesshvefrumvrpineruntengdernauWsynlegtaWfjallastuttlegaumefniYessfrumvarps $ ) hr.0frumvarpiumhverfisogauWlindarWherraerkveWiWumaWumhverfisogauWlinda v%N!* rWherra,samrWiviWrWherrasemfermeWferWaml,L  M  Yj;Wlendumlogmenningarminjaml, A&"+ L  M  leggiL  M  ԀYriggjarafrestiframAlYingitillgutilYingslyktunarumstefnumarkanditlun  '", umuppbygginguinnviWafyrirferWamennYgunttruverndarYarsemmrkuWerstefnaog '#- markmiWfyrirslkauppbyggingutil12ra.XerfrumvarpinukveWiWumaWgrundvelli ( fyrrgreindrar12ratlunarskuliunninYriggjaraverkefnatlunYarsemverkefnumviW  uppbygginguogviWhaldinnviWaferWamannastWumerforgangsraWaW.    SamkvmtfrumvarpinuerverklagiWmeWYeimhttiaWrWherraL  M  skipartilYriggjara a sennverkefnisstj;rnsemhefurumsj;nmeWgerWtillagnaaWstefnumarkanditluntilt;lf T, raogYriggjaraverkefnatlun.EinnmeWlimurertilnefndurafhverriopinberristofnun  semhefurumsj;nmeWferWamannasvWum,ferWamannastWumogferWamannaleiWumog  muneigaaWildaWtluninni.EinnfulltriskaltilnefndurafMinjastofnun,einnafFerWa   mlastofu,einnafSambandislenskrasveitarflaga,einnafSamtkumferWaYj;nustunnar,  X einnafLandssamtkumlandeigenda,einnafFerWamlasamtkum0slands,einnaftivistar K #  flgum,einnafhsk;lasamflaginu,einnafnttruverndarsamtkumogeinnntilnefning    arogskalsveraskipaWurformaWurh;psins.SmuaWilartilnefnajafnmargavaramennsem    eruskipaWirmeWsamahtti.Verkefnisstj;rnannastupplUsingaflun,forgangsrWunoggerW   tillagnaumstefnumarkandit;lfratlunogYriggjaraverkefnatlun.NnariskUringar wO  eraWfinnagreinargerWmeWfrumvarpinu. B  L  M  L  M  4.SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar.      L  M  LitiWersvoaWefnifrumvarpsinskalliekkisrstakaskoWunsamrmiviWstj;rnarskr {  ogaWgjaldtkukvWiYesssusamrmiviWkvWistj;rnarskrr.XerfrumvarpiWsam nF rmiviWalYj;Wlegarskuldbindingar0slands.AWYvmarkisemthlutunfjrmunarFram 9 kvmdasj;WiferWamannastaWaskv.11.gr.frumvarpsinsfelursrrkisaWstoWskilningi  EESsamningsinsermiWaWviWaWslkarfjrhWirfariekkiyfirsvoklluWL  M  deminimisL  M  Ԁfjr  hWamrksemkveWiWerumrkisstyrkjareglumEESsamningsinsogekkisYvumtil r kynningarskyldarkisaWstoWaWrWa. e= L  M  5.SamrW.   L  M    0YvskyniaWtfrahugmyndirumnttrupassavaraWdragandafrumvarpsvinnunnar  boWaWtilsamrWsmeWalhagsmunaaWilaundirstj;rniWnaWarogviWskiptarWherra.Setturvar i f;t;formlegursamrWsh;purenYarttueftirfarandiaWilarfulltra:umhverfisogauW \4 lindarWuneytiW,fjrmlaogefnahagsrWuneytiW,FerWamlastofa,0slandsstofa,NUskpunar ' miWstW0slands,Umhverfisstofnun,VatnajkulsYj;WgarWur,XingvallaYj;WgarWur,Samband  slenskrasveitarflaga,SamtkferWaYj;nustunnar,FerWamlasamtk0slands,FerWaYj;nustu  klasinn,SlysavarnaflagiWLandsbjrg,Samt,markaWsstofurlandshlutanna,FlagleiWsgu `  manna,SUslumaWurinnHvolsvelli,CruiseIcelandogLandvernd.SamrWsh;purinnhittist S+! fj;rumfundumtilaWfarayfireinstakaYttiumnttrupassa.Xfkkh;purinnafhent " minnisblW,lgfrWilitoggreinargerWfrDaWaMKrist;ferssyniogJ;nasiHlyniHall # grmssyni.  $   FyrstudrgaWfrumvarpinuvorusendh;pinntilumsagnarbyrjunmarssl.ogkomuYar !W% frammargargagnlegarbendingarsemm;taWhafafrumvarpYetta.RtteraWgetaYessaW J""& frumvarpiWhefurtekiWtluvertmiklumbreytingumfrYvaWYaWvarsentsamrWsh;pinn. #' SkiptarskoWunarerL  M  uL  M  ԀmeWalhagsmunaaWilaumgtiYessarargjaldtkuleiWaL  M  rL  M  ԀogerYvmikil #( vgtaWYeirfigotttkifritilaWkomaaWsj;narmiWumYinglegrimeWferWfrumvarpsins. $ ) L  M  L  M  6.Mathrifum. A&"+  L  M    VerWifrumvarpiWaWlgummunYaWhafaverulegajkvWhrifnttruverndogframtW  '", ferWaYj;nustunnarensamspilYessaratveggjaYttageturskilaWYj;WarbinuumtalsverWum '#- verWmtumframtWinni.EinnigmL  M  fastlegaL  M  geraL  M  rWfyrirL  M  YvL  M  aWL  M  framkvmdatmanum ( skapistL  M  nUstrfogYj;nustaeflistL  M  ,L  M  ԀsrstaklegalandsbyggWinniYarsemhelstuferWamanna  staWireru.L  M  XermeWgjaldinuveriWaWstuWlaaWYvaWferWaYj;nustanverWisjlfbrtilfram  tWar. a   vinningurinnafinnheimtusrstaksgjaldsmeWtgfunttrupassaerjkvWurfyrir T, rkissj;WogsveitarflgeinsogframkemurfylgiskjlumIogIIYvnaukinnateknahefWiL  M    YurftaWleggjatharfjrhWirvegna;hjkvmilegraframkvmdatilaWspornaviW  skemmdumnttrulandsinsnYessaWfngjanlegartekjurm;ti.   L  M    tlaWeraWtekjurrkissj;WsgetinumiWum4,4L  M  ԀL  M  milljrWumkr.fyrstagildistmanttru  X passaeftekiWermiWafmiWspumfjldaferWamannatmabilinu,Y.e.fr1.september2015 K #  til31.desember2018.0frumvarpinuermltfyrirumaWYrtekjursemaflaWermeWtgfu    nttrupassarennirkissj;WogverWisWanrWstafaWtilFramkvmdasj;WsferWamannastaWa    tilaWtryggjaframlagtilferWamannastaWaYgunttruverndarogryggismlaferWamanna.   XaWersamafyrirkomulagoggildandilgumumFramkvmdasj;WferWamannastaWa.Eina wO  breytinginYessufyrirkomulagisemlgWertilfrumvarpinueraWstaWYessaWU- B 3B U- // B 5B / tekna B  rennitilsj;WsinsfariallartekjurafgjaldinuYangaW.    L  M    Xrtekjursemsj;WurinnhefurhafttilrWstfunarhafaenganhttdugaWtilYessaW   standaundirnauWsynlegumframkvmdumferWamannastWumogtryggjaryggiferWa {  manna.AfYeirristWuvarfariWYvinnuaWm;tanUjagjaldtkuleiWtilYessaWbregWast nF viWYeimvandaogerYettafrumvarpafsprengiYess. 9 L  M    AthugasemdirviWeinstakargreinarfrumvarpsins.  ˑ  Um1.gr. r 2L  M    MeWgreininnierusettframmarkmiWfrumvarpsinssemeruaWstuWlaaWverndunnttru e= 0slandsmeWnauWsynlegriuppbyggingu,viWhaldiogverndunferWamannastaWa.Einniger 0 greininnikveWiWumaWstyWjaYurfiviWmlefniertengjastryggismlumferWamanna.Til  aWnYessummarkmiWumerlagttilaWaflaWverWiteknarkissj;WmeWtgfunttrupassa.  L  M  0frumvarpiumhverfisogauWlindarWherrasemlagterframYessulggjafarYingieruorWin i ?uppbygginginnviWa notuWenfrumvarpiYessuorWin?uppbygging ,?viWhald og \4 ?verndun .InnviWirgetafalliWundirupptalninguYessaYriggjaorWafrumvarpinusemhr ' umrWir.ViWsamanburWYessumtveimurfrumvrpumerekkilitiWsvoaWumraunveru  legangreinarmunsaWrWaYeirriheildarmyndsemaWerstefnt.L  M      Xessigreinbyggistsj;narmiWumsemkomiWhafaframUmsumskUrslumsrfrWinga `  ogstofnanaumstandferWamannastaWaogsamspilferWaYj;nustuognttrusemnefndareru S+! 2.kaflaalmennumathugasemdum.L  M  NnarerfjallaWumtilefniognauWsynlagasetningar " Yeimkafla.L  M   #   Um2.gr. !W%   0greininnieraWfinnakvWiumnttrupassa.XarerlagttilaWeinstaklingursemnW J""& hefur18raaldriskuliaflasrnttrupassagegngjaldiheimskihannskilgreindanferWa #' mannastaW0slandi,Y.e.ferWamannastaWsemaWildaWnttrupassaskv.4.gr.frumvarps #( ins. $ )   02.mgr.erkveWiWumaWgjaldfyrirnttrupassas1.500kr.ogergildistmihansYrj v%N!* r.NnarerfjallaWumYennanliWkafla3.3almennumathugasemdumviWfrumvarpiW. A&"+   03.mgr.erkveWiWumundantekningufr1.mgr.aWYvleytiaWeinstaklingursemer  '", meWlgheimiliferWamannastaW,semaWildaWnttrupassa,stundarYarfastavinnueWa '#- ereigandiaWslkumferWamannastaWYurfiekkiaWaflasrpassavegnaverusinnareWastarf ( semiYeimstaW.EinstaklingierekkiheldurskyltaWhafameWferWisnttrupassanemahann  heimskiferWamannastaWi.SemdmimnefnaaWefeinstaklingurkeyrirgegnumYj;W  garWinnXingvllumYarfhannekkiaWhafanttrupassaeingnguafYeimskum. a L  M    Um3.gr.  L  M    0greininnierkveWiWumaWFerWamlastofafarimeWreksturogtgfunttrupassa,Y.e.  eftirlit,kynninguogaWraumsUslumeWhonum.StilhgunsamrUmistvelhlutverkistofnun   arinnarogYeimverkefnumsemhnsinnir.01.mgr.erjafnframtkveWiWumaWnttru  X passaskulikomaframnafnhandhafa,kennitalaog/eWatgfunmeroggildistmi.ErYetta K #  kvWisamiWannarsvegarmeWYaWfyriraugumaWhgtsaWtengjapassaviWeinstakling    semsannarlegagreiWirfyrirhannoghinsvegaraWhgtsaWhaldautanumfjldatgefinna    passaogskrsetjagagnagrunnupplUsingartlfrWilegumtilgangi,sbr.8.gr.frumvarpsins.   KveWiWerumaWnttrupassigildieingngufyrirYanneinstaklingsemhannergefinnt wO  fyrir. B  L  M    02.mgr.kvWisinserkveWiWumaWFerWamlastofaskuliannastinnheimtugjaldsfyrir    nttrupassaognnarkveWiWumskilFerWamlastofuinnheimtugjaldstilrkissj;Ws.   Gjaldfyrirnttrupassaskalrenna;skiptrkissj;W.MarkmiWiWersWanaWFramkvmda {  sj;WurferWamannastaWafifjrframlgsemtekjunumnemur,sbr.11.gr.frumvarpsins.0 nF YessarigreinkemurframaWgjaldiWberiekkivirWisaukaskatt. 9   L  M  Um4.gr.  ¥L  M    MeWgreininniersettframskilgreiningYeimferWamannastWumsemgjaldtakannrtil, r Y.e.ferWamannastaWirsemaWildeigaaWnttrupassa.0greininnikemurframaWallirferWa e= mannastaWirsemerueigueWaumsj;nopinberraaWilaeigisjlfkrafaaWildaWnttrupassa. 0 MeWferWamannastaWerttviWkveWinnskilgreindanstaWnttru0slandssemhefuraW  drttaraflfyrirferWamennvegnanttruogsgu.ErYarveriWaWvsatilskilgreiningarhug  takinu?ferWamannastaWur frumvarpitillagaumlandstlunumuppbygginguinnviWafyrir i ferWamenntilverndarnttruogmenningarsgulegumminjum.Semdmiumskilgreinda \4 ferWamannastaWisamkvmtkvWinumnefnaXingvallaYj;WgarW,VatnajkulsYj;WgarW, ' SnfellsnesYj;WgarW,friWlandaWFjallabakiogfriWlandSvarfaWardal.EinnigmnefnastaWi  semeruumsj;nSk;grktarrkisinsogLandgrWslurkisins.    02.mgr.erkveWiWumaWferWamannastaWirsemerueigueinkaaWilagetis;ttumaWild `  aWnttrupassahjFerWamlastofu S+!   03.mgr.erkveWiWumL  M  ԀaWmeWaWildaWnttrupassaL  M  ԀseigendumeWaumsj;narmnnum " ferWamannastaWa;heimiltaWtakaannaWaWgangsgjaldafYeimsemskjastaWinnennttru # passa.0staWinnfYeirfjrframlgrFramkvmdasj;WiferWamannastaWaaWuppfylltumskil  $ yrWumsemsj;Wurinnseturnkrfuumm;tframlag.Greininhindrarhinsvegarenganhtt !W% eigendurferWamannastaWaaWtakagjaldfyrirveittaYj;nustuinnansvWisins. J""&   04.mgr.erlagttilaWFerWamlastofuverWigertskyltaWbirtaaWgengileganhttlistayfir #' allaYferWamannastaWisemeigaaWildaWnttrupassa,sbr.1.og2.mgr.,svoaWalmenn #( ingurogferWamenngetikynntsrYoggertrWstafanirWurenYeirstaWireruheims;ttir. $ ) L  M    5.mgr.ersettsamrmiviWYreglusemgildirhjL  M  Framkvmdasj;WiferWamannastaWa v%N!* umthlutanirrsj;WnumenYarerugerWirsrstakirsamningarviWstyrkYega.0Yessarimls A&"+  greineraWaukikveWiWumaWrWherrasetjireglugerWumskyldurogbL  M  yrgWstyrkYega.0  '", YessusambandiL  M  ԀmvsareglugerWnr.520/2014&   semsettvartengslumviWsrstakathlut ( untilferWamannastaWavegnatakstiluppbyggingarferWamannastWumsumariW2014.'(h  L  M    BtfrkrfumumskUrleikagjaldtkuheimildaerYvmeWgreininnireyntaWskilgreina  hugtakiW?ferWamannastaWirsemeigaaWildaWnttrupassa .XaWeruYeirstaWirsemgjald a skyldatekurtilsamkvmtlgunumogverWaYeirtaldirupplistaFerWamlastofueftiraW T, lginerukomintilframkvmda,sbr.4.mgr.InnYeimlistaerubWiskilgreindirferWa  mannastaWireiguopinberraaWila,sbr.1.mgr.,ogskilgreindirferWamannastaWireigu  einkaaWilasem;skaeftiraWildaWnttrupassaoghafafengiWsamYykktFerWamlastofu,sbr.   2.mgr.greinarinnar.SamaneruYessirferWamannastaWir(rkiseigueWaekkirkiseigu)  X sWanbirtirlistanumsemFerWamlastofaheldurtihverjutma.SlistiafmarkarYv K #  gjaldskylduna.      L  M  Um5.gr.   L  M    MeWgreininnierkveWiWumskipanfagrWsumryggismlferWamanna.L  M  0Yvskynier wO  kvWinugertrWfyriraWrWherraskipisexfulltraL  M  tiltveggjarasennsemtilnefndireru B  afeftirfarandiaWilum:FerWamlastofu,ogskalsveraformaWur,Umhverfisstofnun,rkis    lgreglustj;ra,VegagerWinni,SlysavarnaflaginuLandsbjrgogFlagileiWsgumanna.02.   mgr.erkveWiWumhlutverkfagrWsins.XarsegiraWhlutverkfagrWsinssaWfjallaum {  mlefniervarWaryggiferWamanna0slandientlunineraWrWstafa7,5%aftekjumFram nF kvmdasj;WsferWamannastaWatilmlaflokksins,sbr.11.gr.frumvarpsins. 9   VerkefninYarerufjlmrg.MsemdminefnauppsetninguryggisbnaWioghnnun  ogkynningufrWsluefnifyrirferWamenn.Xer11.gr.frumvarpsinslagttilaWverjaskuli  helmingiYeirrarfjrhWarsemrWstafaWertilryggismlatilaWL  M  styWjaviWbakiWfrjlsum r flagasamtkumsemsinnaslysavarnaogbjrgunarstrfumL  M  . e=   02.mgr.ereinnigkveWiWumaWL  M  fagrWinuberiaWL  M  leggjaframtillgurtilstj;rnarFram 0 kvmdasj;WsferWamannastaWaumthlutunfjrmunatilverkefnaervarWaryggismlferWa  manna0slandi.  L  M  L  M    Um6.gr. \4 L  M    0greininnierfjallaWumeftirlitmeWnttrupassaferWamannastWumsemeigaaWildaW ' nttrupassa.GerterrWfyriraWeftirlitiWverWihndumstarfsmannaFerWamlastofuogfari  frammeWYeimhttiaWYeimferWamannastWumsemeigaaWildaWnttrupassamuni  FerWamlastofakannahvorteinstaklingarsemheimskjaviWkomandistaWsueigenduraW `  gildumnttrupassasemgreitthefurveriWfyriroggefinnertviWkomandieinstakling. S+! LagtertilaWnnarverWikveWiWumeftirlitFerWamlastofureglugerW. "   L  M  Um7.gr.  $ ?L  M    SamkvmtkvWinuerFerWamlastofuheimiltaWleggjastj;rnvaldssektaWfjrhW !W% 15.000kr.efeinstaklingurerstaddurferWamannastaWsemaWildaWnttrupassanYess J""& aWhafagreittgjaldfyrirnttrupassa.FyrirmyndiraWslkueftirlitiogstj;rnvaldssektumer #' aWfinnaumferWarlgumYarsemkveWiWerumheimildirstWuvarWatilaWleggjagjld #( semogheimildireftirlitsmannaSamgngustofutileftirlits.MeWsamahttimunustarfsmenn $ ) FerWamlastofusemsinnaeftirlitikvarWagjaldtakandasektsamrmiviL  M  WkvWi7.gr. v%N!* L  M  SkalsektinlgWmeWskriflegritilkynningusemafhentersektarYolasamtupplUsingum A&"+ umL  M  ԀfjrhWhennar,greiWslufrestoghvarskuligreiWasektina.XersmumlsgreinkveWiW  '", umaWsektinrennirkissj;W. '#-   &  02.mgr.erkveWiWumaWkvrWunFerWamlastofuumstj;rnvaldssektmegiskj;tatil ( rWherrainnanYriggjamnaWafrYvaWaWilavartilkynntumkvrWunina.'(L  M      L  M  Um8.gr. a DL  M    0greininnierkveWiWumaWFerWamlastofabirtiheimasWusinnitlulegarupplUsingar T, umtgfunttrupassa.MeWupplUsingunumverWurhgtL  M  fg;WayfirsUnyfirL  M  framkvmd  laganna,svosemviWeftirlitogtlanagerWirFerWamlastofuogFramkvmdasj;WsferWa  mannastaWa.EinnigmunuupplUsingarnarnUtastatvinnugreinum,stofnunum,rannsakendum   ogWrumhagsmunaaWilum.  X   L  M  Um9.gr.    L  M    0greininniermltfyrirumaWrWherraskulireglugerWsetjannarifyrirmliumfram    kvmdlaganna.EkkierYrffrekariskUringu.     L  M  Um10.gr. B  4L  M    0greininnierkveWiWumaWlginL  M  WlistYegargildienaWgjaldtkukvWilaganna,sem    ogkvWiumstj;rnvaldssektir,komitilframkvmda1.september2015.NauWsynlegteraW   hefjaundirbningaWtgfunttrupassanssemfyrst.MeWundirbningierm.a.ttviWaW {  hannakynningarefni,faraafstaWmeWkynningartak,setjauppgreiWslukerfiogopnavefsWu. nF Xerlj;staWmrgfyrirtkiferWaYj;nustueruYegarbinaWseljaferWirfyrirnstasumar 9 nYessaWgerarWfyrirgjaldiafnttrupassa.AfYeimskumYykirlkarttaWltatgfu  passanumekkihefjastfyrren1.september2015eWaeftiraWhannatmiferWaYj;nustunnar  erliWinn.L  M  FerWamlastofamunopnavefsWufyrirYanntmaogverWurYhgtaWgreiWafyrir r nttrupassa. e=   02.mgr.ermltfyrirumaWrWherraskulifyrirlokrs2018ltametaframkvmdlag 0 anna.ErYaWtaliWnauWsynlegttilYessaWmetareynsluaftgfunttrupassaogtilYessaW  metafjrhWgjaldsogfjrYrftiluppbyggingar,viWhaldsogverndunarferWamannastaWaen  YessumtmaergertrWfyriraWreynslaverWikominlgumlandstlunumuppbyggingu i innviWafyrirferWamenntilverndarnttruogmenningarsgulegumminjumsemerml \4 efnasviWirWherrasemfermeWumhverfisogauWlindaml. ' L  M    03.mgr.erkveWiWumaWL  M  1.september2016fallirgildilgnr.87/2011,umgistintta  skatt.MeWniWurfellingulagannaskuluskattskyldiraWilarskilainnheimtumannirkissj;Ws  skUrsluumfjldaseldragistinttaeiningauppgjrstmabilinuogstandaskilgreiWslu `  skattsinsfyriruppgjrstmabiliWjloggst2016eigisWaren5.okt;ber2016. S+!   L  M  Um11.gr. # L  M    0greininnieraWfinnabreytingarlgumumFramkvmdasj;WferWamannastaWa,nr.  $ 75/2011.L  M  0aliWerlagttilaWorWin?opinberrieigueWaumsj;n 1.mgr.1.gr.lagannafalli !W% brott.ErYaWgerttilaWtryggjaaWeinkaaWilarsemeigaferWamannastaWigetifengiWfjr J""& stuWningrsj;WnumeinsogopinberirferWamannastaWirsamrmiviW1.gr.frumvarpsins. #' L  M  0bliWerlgWtilbreytingL  M  kvWi2.mgr.1.gr.lagannaumhvernigfjrmagnisj;Wsinsskuli #( variW.0YeirrimlsgreinerlagttilaWsj;WurinnrWstafi82,5%aftekjumsj;WsinstilferWa $ ) mannastaWasemeigaaWildaWnttrupassa,10%tilferWamannastaWasemeigaekkiaWildaW v%N!* nttrupassagegnm;tframlagiog7,5%ryggismlferWamanna.L  M  WurL  M  Ԁentilthlutunar A&"+ kemurskalY;alltafbiWaWtakafrfjrmagntilaWstandaundirkostnaWiviWrekstursj;Ws  '", ins.SkostnaWurmY;aldreiverahrriensemnemur3,5%aftekjumsj;Wsins.Nnarer '#- fjallaWumrWstfunfjrmagnsalmennumathugasemdummeWfrumvarpinu.0cliWerlagt ( tilaWL  M  viWkvWi1.gr.btistnUmlsgreinsemkveWurumaWeigendumeWaumsj;naraWil  umfL  M  erWamannastaWasemfengiWhafafjrframlagrFramkvmdasj;WiferWamannastaWas  ;heimiltaWtakaannaWaWgangsgjaldafferWamnnumennttrupassa.EkkierY;takmrkuW a heimildeigendaeWaumsj;naraWilatilaWtakagjaldfyrirveittaYj;nustusvWinu.Xeru T, einniglagWartilbreytingarorWalagi3.gr.lagannaYannigaWframlagtilFramkvmdasj;Ws  insendurspegliL  M  tekjursemrkissj;Wurhefurafgjaldinu,sbr.2.mgr.2.gr.frumvarpsins.X  ereliWlgWtilbreyting5.gr.lagannaYveruaWFerWamlastofaL  M  leggiframtlunum   kostnaWviWreksturnttrupassasemsamYykkterafrWherraL  M  ,sbr.9.gr.frumvarpsins.Xer  X fliWaWfinnanUttkvWitilbrWabirgWaL  M  umaWframrenni^ 6K #3K #^ 6/8 K #5K #8 teknagistinttaskattsinstil K #  Framkvmdasj;WsferWamannastaWaYartilsskatturfellurrgildi.L  M       FylgiskjalI. wO   B AU?) dE?s A^B    B  AtvinnuvegaognUskpunarrWuneyti:     Mathrifumfrumvarpsumnttrupassafjrhagsveitarflaga nF skv.129.gr.sveitarstj;rnarlaga,nr.138/2011.  9 T  MeWfrumvarpL  M  iL  M  ԀsemiWnaWarogviWskiptarWherraleggurnframumnttrupassaerlagt  tilaWFerWamlastofafiheimildtilinnheimtusrstaksgjaldsafferWamnnumsemheim  skjaferWamannastaWi0slandimeWtgfunttrupassa.MarkmiWiWmeWtgfunttru r passaeraWaflateknatilaWstuWlaaWverndunnttru0slandsmeWnauWsynlegriuppbyggingu, e= viWhaldiogverndunferWamannastaWa.EinnigerfrumvarpinutlaWaWtryggjaframlgtil 0 ryggismlaferWamannaentkllvegnaslysaferWamnnumhafaaukistverulegasamhliWa  fjlgunferWamannalandinu.    FrumvarpiWerntengtfrumvarpiumhverfisogauWlindarWherratillagaumlandstlun i umuppbygginguinnviWafyrirferWamenntilverndarnttruogmenningarsgulegumminj \4 um.0Yvfrumvarpierm.a.kveWiWumgerWverkefnatlunartilYriggjarasemverWur ' framtWinnigrundvllurfyrirthlutunfjrframlagatilferWamannastaWa.EkkierY;gertrW  fyriraWverkefnatluninverWitilbinfyrrenmeWL  M  YingslyktunsemlgWverWurframAl  Yingi1.janar2017eWaeigisWarenYanndagL  M  .AfYeirristWuvarviWgerWfrumvarpsum `  nttrupassastuWstviWupplUsingarfrstj;rnFramkvmdasj;WsferWamannastaWatilaWmeta S+! fjrYrfferWamannastaWatilskammstma,Y.e.semtekurmiWaffyrstagildistmanttru " passa(1.september2015til31.desember2018).0matinukemurframaWmeWalheildarkostn # aWurverkefnasemskilgreinderuaWkallandi(forgangsverkefni)var1,1milljarWurkr.ri  $ tmabilinu2012!2014.GerterrWfyrirsambrilegrifjrhWrinu2015eftekiWermiW !W% afums;knumsemliggjanfyrirhjsj;WnumensamtalserkostnaWurverkefnaum2millj J""& arWarkr. #'   MeWhliWsj;nafL  M  ԀframansgWuhefuratvinnuvegaognUskpunarrWuneytiWtlaWtekjur #( afnttrupassaYannigaWYrstandia.m.k.undirfyrrgreindrifjrYrftilferWamannastaWa $ ) rienaWgjaldiWsemsetterhvernnttrupassasY;ekkihrrL  M  aL  M  ԀennauWsynlegtertilaW v%N!* dragarneikvWumhrifumafgjaldtkunni.AWaukiertekiWtillittilYessaWgjaldiWstandi A&"+ undirkveWnumtekjumtilaW&  rWstafatilferWamannastaWL  M  aL  M  Ԁgegnm;tframlagiogryggismla  '", ferWamannaogstandiaukYessundirrekstripassans.' ' '#-   NiWurstWurnarsUnaaW1.500kr.gjaldfyrirfyrstagildistmanneWafr1.september2015 ( til31.desember2018gefurbestumyndtilaWnmarkmiWunumumframlginsemlgWeru  tilgrundvallar.FyrirnstatmabilhfistgildistmihinsvegarupphafirsoglL  M  yL  M  kilok  YriWjars.MiWaWviW1.500kr.gjaldhverntgefinL  M  nL  M  ԀnttrupassagetaL  M  Ԁtekjurrkissj;Wssam a kvmtmatirWuneytisinsnumiWum4,4milljrWumkr.fyrstagildistmanttrupassans. T,   tlaWeraWstofnkostnaWurFerWamlastofu,Y.e.uppsetninggreiWslukerfis,launakostnaW  ur,auglUsingar,kynningartakogannarkostnaWur,sum92,1millj.kr.verWlagi2014.  LeggstskostnaWurstofnuninarinu2015.GerterrWfyriraWtekjursemrennatil   rkissj;WsvegnainnheimtugjaldsmeWtgfunttrupassaseinnihlutars2015muni  X standaundirYeimkostnaWi.XertlaWaWrekstrarkostnaWurrinu2015verWium22,9 K #  millj.kr.enum40millj.kr.Yegarreksturinnerkominnfulltrinu2016.SkostnaWur    dregsteinnigfrtekjummeWtgfunttrupassa.L  M  EftirfaranditaflasUnirnnarmismunandi    tekjubiloggreiWslurrsj;WiFramkvmdasj;WsferWamannastaWa,sbr.9.gr.frumvarpsins,   eftirYvhvaWaspernotuWyfirfjldaferWamanna. wO  L  M  L  M  *bdd\ // X //  // // // U??, //,//@,//@,//@+  9*     9L  M  L  M  FjlgunferWamanna >/!)  >L  M  7% >/!) " >14% B/!) " B21%L  M  L  M  VG,) "    VL  M  L  M  Fyrstatekjutmabilnttrupassa >/!  >L  M  Lgsp >/! " >MiWsp B/! " BHsp L  M  L  M  VG, "    VL  M  L  M  Heildartekjur >/!  >L  M  3,70 >/! U >4,40 aN! U  @5@a5,20 L  M  L  M  teJ U  @5   @ tL  M  L  M  RWstfun: >/! > L  M  Ԉ >/!U >Ј B/!U BL  M  L  M  Ԉ VG,U    VL  M  L  M  0 C StofnkostnaWur H9+ CC HL  M  Ԅ0,09 >/!!U >Є0,09 VC!"U # VЄ0,09L  M  L  M  iZ?#U #    iL  M  L  M  0 C Rekstur H9+$CC HL  M  Ԅ0,14 >/!%U >Є0,14 VC!&U # VЄ0,14L  M  L  M  iZ?'U #    iL  M  L  M  Samtalstilthlutunar >/!( >L  M  3,47 >/!)U >4,17 aN!*U  @4@a4,97 L  M  L  M  teJ+U  @4   @ tL  M  L  M  0 C UppbyggingogviWhald,L  M  82,5L  M  % H9+,CC HL  M  2,L  M  86L  M  >/!-U >L  M  3L  M  Ԉ,L  M  44L  M  aN!.U  @4@aL  M  4L  M  Ԉ,L  M  1L  M  L  M  L  M  0 teJ/U  @4   @ tL  M  L  M  0 C 50%m;tframlag,L  M  10L  M  % H9+0CC HL  M  0,L  M  35L  M  RC!1U # R0,L  M  42 iV42U #  # i0,50 kZ?3U #    k0 C ryggisml,7,5% ^M+4CC # ^0,26 SB45U #  S0,31 VC!6U # V0,37OEC7U #    O/wL  M  tlaWartekjurogfjrveitingrsj;WiFramkvmdasj;WsferWamannastaWamilljrW 7 umkr. L  M   q8 *EkkiergertrWfyrirthlutunsamkvmtfrumvarpiYessurinu2015.#݉ # d<9 L  M    L  M  0frumvarpinu,sbr.11.gr.,erkveWiWumaWnttrupassitakiviWafgistinttaskattinum ; semtekjuflunarkerfitilaWbyggjauppferWamannastaWi0slandi.TilaWtryggjanauWsyn < legartekjurupphafi,frseptember2015tilseptember2016,erfrumvarpinugertrWfyrir h= aWlgnr.87/2011fallirgildirieftiraWnttrupassinntekurgildi,Y.e.1.september2016. [3> tlaWeraWtekjurnarsemmyndastafgistinttaskattinumtmabilinu2015!2016(sept.) & ? rmistinnanYeirratlL  M  uWuL  M  ԀteknasemgefL  M  narL  M  ԀerL  M  uL  M  Ԁupptflunni.  @   VerWifrumvarpiWaWlgummunYaWhafaverulegajkvWhriftilverndunarnttru0s !A landsogL  M  stuWlaaWmeirisjlfbrniL  M  ԀferWaYj;nustunnarL  M  ,L  M  ԀensamspilYessaratveggjaYttagetur "_B skilaWYj;WarbinuumtalsverWumverWmtumframtWinni.EinnigmL  M  fastlegaL  M  geraL  M  rWfyrir R#*C L  M  YvL  M  aWnUstrfL  M  skapistviWframkvmdirferWamannastWum,ekkisstlandsbyggWinniYar $D semflestirferWamannastaWireru,jafnframtYvaWferWaYj;nustaL  M  ԀeflistL  M  umalltlandvegna $ E styrkariinnviWaL  M  .L  M  ԀvinningurinnL  M  affrumvarpinufyrirL  M  ԀsveitarflL  M  gerannarsvegarsaWYar %!F semgerterrWfyrirYvaWferWamannastaWireigueWaumsj;nsveitarflagaverWisjlfkrafa ~&V"G aWilaraWnttrupassaerekkigerWkrafaumm;tframlagrekstraraWilaferWamannastaWar I'!#H vegnastyrkjatilviWhaldsoguppbyggingarviWkomandiferWamannastWum.Hinsvegar (#I hafasveitarflgvinningafYvaWefforsendurumtekjuflunmeWtgfunttrupassa ( gangaeftiraukastmguleikarsveitarflagaaWbyggjamarkvisstuppinnviWiferWamanna  stWum.TryggtaWgengiaWfjrmagnitilL  M  ;hjkvmilegraframkvmdatilaWspornaviW  skemmdumnttrulandsinsogL  M  ryggismlalttirYannigumtalsverWumtgjldumaf a sveitarflgumtillengritmalitiWL  M  .L  M   T, L  M    L  M  UmsgnYessivarunninsamrWiviWSambandslenskrasveitarflagaoggerirsambandiWL  M    ekkiathugasemdviWniWurstWuhennar.L  M     FylgiskjalII.     [ AU?) dE? A^  [     FjrmlaogefnahagsrWuneyti, wO  skrifstofaopinberrafjrmla: B     Umsgnumfrumvarptillagaumnttrupassa.    9  L  M  MeWfrumvarpiYessuerlagttilL  M  aWFerWamlastofuverWiveittheimildtilaWinnheimta {  srstaktgjaldafferWamnnum,semheimskjatilteknaferWamannastaWi,meWtgfunttru nF passa.L  M  MarkmiWiWmeWtgfunttrupassaeraWaflateknatilaWstuWlaaWverndunnttru 9 L  M  0slandsL  M  meWnauWsynlegriuppbyggingu,viWhaldiogverndunferWamannastaWaL  M  ԀaukYessaW  tryggjaL  M  framlgtilryggismlaferWamannaL  M  .MeWauknumferWamannafjldahefurYrfin  fyriruppbygginguogviWhaldinnviWaferWamannastWumaukisttilmikillamunaenda r margirL  M  staWirL  M  semL  M  liggjaundirskemmdumL  M  .ErfrumvarpiYessutlaWaWbregWastviWYv. e=   GerterrWfyriraWgjaldfyrirnttrupassaverWi1.500kr.fyrirhverneinstakling18ra 0 ogeldri,passinngildiYrjrogaWFerWamlastofaannistinnheimtugjaldsins.L  M  ԀL  M  FyrirhugaW  eraWhgtverWiL  M  ԀaWgreiWafyrirpassannsrstakrivefsWuseL  M  mverWiopnuWmeWg;Wum  fyrirvaraWurengjaldskyldahefst.L  M  GerterrWfyrirL  M  ԀaWtekjurafgjaldinurenni;skiptar i rkissj;WL  M  ԀenaWFL  M  ramkvmdasj;WurferWamannastaWafiframlagfjrlgumsemtekjunum \4 nemur.L  M  XgerirfrumvarpiWrWfyriraWFerWamlastofamunijafnframtannastrekstur,tgfu, ' eftirlit,kynninguogaWraumsUslumeWnttrupassanum.AllirferWamannastaWireigueWa  umsj;nrkisinsmunusjlfkrafaeigaaWildaWpassanumenferWamannastaWirannarraeigu  getas;ttumaWildaWhonum.llumaWilumsemeigaaWildaWpassakerfinuverWur;heimilt `  aWtakaannaWaWgangsgjaldenYaWsemgreitterfyrirnttrupassa.GerterrWfyriraWFerWa S+! mlastofagetilagt15.000kr.stj;rnvaldssektYeinstaklingasemstaddireruferWa " mannastaW,semaWildaWnttrupassanum,oghafaekkigreittgjaldfyrirnttrupassa. # GjaldtkuogsektarkvWifrumvarpsinstakagildi1.september2015.Xerfrumvarpinu  $ lagttilaWrWherraskipisexfulltrafagrWumryggismlferWamannatiltveggjara !W% senn.HlutverkrWsinseraWfjallaumryggiferWamanna0slandioggeratillgurtilstj;rnar J""& Framkvmdasj;WsferWamannastaWaumthlutunfjrmunatilverkefnaervarWaryggisml #' ferWamanna. #(   SamkvmtgildandilgumumFramkvmdasj;WferWamannastaWa,nr.75/2011,frsj;W $ ) urinnL  M  lgbundiWframlagsemnemur3/5hlutumteknaafgistinttaskattiL  M  Ԁsamkvmtlgumnr. v%N!* 87/2011.0frumvarpinuergertrWfyriraWYessuverWibreyttogaWtekjursj;WsinsverWieftir A&"+ leiWisfjrveitingrrkissj;WisemsvaritilteknaafgjaldifyrirnttrupassaenaWlgum  '", gistinttaskattfallibrottfrogmeW1.september2016.SamkvmtYessumunsj;WurinnYv '#- bWihafatekjurafgistinttaskattiognttrupassatmabilinu1.september2015til1. ( september2016.L  M  0fjrlagafrumvarpifyrirriW2015ergertrWfyrir145,8m.kr.framlagitil  sj;WsinsveL  M  gnateknaafgistinttaskattiL  M  .L  M      0frumvarpinuereinniggertrWfyrirbreytingumfyrirkomulagithlutanarFram a kvmdasj;WiferWamannastaWa.AWfrdregnumkostnaWiviWrekstursj;Wsins,L  M  Ԁsemskalaldrei T, verahrrien3,5%aftekjumhansL  M  ,erfyrstalagigertrWfyriraW82,5%aftekjunumverWi  variWtilferWamannastaWaL  M  semeigaaWildL  M  aWnttrupassa.SkalsthlutuntakamiWafverk  efnatlunsemunninergrundvellilandstlunarumuppbygginguinnviWafyrirferWamenn   YgunttruverndarsamkvmtfyrirhuguWufrumvarpiumhverfisogauWlindarWherraYar  X um.0WrulagiergertrWfyriraW10%aftekjunumskulivariWtilframkvmdasemvarWa K #  verndunnttruogryggiferWamannaferWamannastWumsemekkieigaaWildaWnttru    passakerfinu.StyrkirtilYessarastaWagetahinsvegareingngunumiW50%afkostnaWifram    kvmda.0YriWjalagiergertrWfyriraW7,5%aftekjumsj;WsinsskulivariWtilmlefnaer   varWaryggiferWamanna,svosemuppsetninguryggisbnaWaroggerWarfrWsluefnis.L  M  Skal wO  helmingiYeirrateknavariWtilaWstyWjaviWbakiWfrjlsuL  M  mL  M  Ԁflagasamtkumsemsinna B  slysavarnaogbjrgunarstrfum.      0tfluhrfyrirneWanmsjhverniggerterrWfyriraWtekjurafnttrupassanumYr;ist   tmabilinu1.september2015til30.desember2018miWaWviWmismunandirsfjlgun {  ferWamannatillandsins.L  M  ԀAtvinnuvegaognUskpunarrWuneytiWgerirrWfyriraWtekjuraf nF L  M  passanumL  M  getinumiWtpum4,4mia.kr.fyrstagildL  M  iL  M  stmanttrupassaogerYmiWaWviW 9 14%rsL  M  fjlgunL  M  ԀferWamanna.L  M  ԀVerWihinsvegarenginfjlgunkomumferWamannatillandsins  erutekjurnartlaWarum3mia.kr.yfirtmabiliWeWanlgt1mia.kr.riYegarkerfiWvri  komiWfullanrekstur. r *7v d bd // //@//@//@??_ ,22,22,22,22,22,22,22+  H700 H ]L10##$$ ]Є10% ]L103##$$ ]Є5% ]L103##$$ ]0% ]L103##$$ ]7% ]L103##$$ ]14% ]L103##$$ ]21%L  M  L  M  <03   ##$$ |@2015|@L  M  L  M  2015 h^C%  |@2015 |@##$$ h153 G="%!3##$$ G170 G="%"3##$$ G189 G="%#3##$$ G216 G="%$3##$$ G244 h^"%%3##$$ 0q@2750q@h275L  M  L  M  M%&3 0q@275   0q@##$$ @2016@L  M  L  M  2016 h^C' @2016 @##$$ h807 G="(3##$$ G888 G=")3##$$ G974 G="*3##$$ G1.102 G="+3##$$ G1.238 i_",3##$$ @1383@i1.383L  M  L  M  N-3 @1383  @##$$ @2017@L  M  L  M  2017 h^C. @2017 @##$$ h708 G="/3##$$ G821 G="03##$$ G947 G="13##$$ G1.145 G="23##$$ G1.371 i_"33##$$ h@1626h@i1.626L  M  L  M  N43 h@1626  h@##$$ @2018@L  M  L  M  2018 ~mR^5 @2018 @##$$ ~597 ]L1^63##$$ ]736 ]L1^73##$$ ]900 ]L1^83##$$ ]1.173 ]L1^93##$$ ]1.506 n1^:3##$$ ̝@1907̝@1.907L  M  L  M  ]^;3 ̝@1907   ̝@##$$ L  M  L  M  Samtalsm.kr. G="{S<##$$ GL  M  2.265 G="{S=3##$$ G2.616 G="{S>3##$$ G3.009 G="{S?3##$$ G3.635 G="{S@3##$$ G4.359 i_"{SA3##$$ F@5190F@i5.190 ^TR{SB3 F@5190    F@##$$ ^  0tengslumviWYessiformumtekjuflunmeWnttrupassaliggurhinsvegarekkingi C legavelfyrirhverfjrYrfinervegnauppbyggingarogviWhaldsinnviWaferWamanna D stWum.Xliggurekkifyrirheildarstefnastj;rnvaldaumhvaWastaWirumsj;nrkisog E sveitarflagaeigiaWbyggjastuppsemferWamannastaWirframtWinniensemfyrrsegirstend rJF urtilaWbtarYessusWarmeWvinnuYvsviWisemfriframeftirlgfestingufyrir = G huguWufrumvarpiumhverfisogauWlindarWherraumlandstlunumuppbygginguinnviWa !H fyrirferWamennYgunttruverndar.TilaWgefavsbendingarumfjrYrfinaergreinar !I gerWfrumvarpsinssettframyfirlitumheildarkostnaWYeirrastyrkbeiWnasembrustFram "vJ kvmdasj;WiferWamannastaWatmabilinu2012!2014ogflokkastsemforgangsverkefni i#AK samkvmtskilgreiningumsj;Wsins.HeildarkostnaWurverkefnannavar3,3mia.kr.,eWa1,1 4$ L mia.kr.aWmeWaltaliri,semaWmatiatvinnuvegaognUskpunarrWuneytisinsttiaWgefa $ M kveWnamyndafYvhverfjrYrfingtiveriW.Styrkthlutanirsj;WsinsYessutmabili %!N nmuhinsvegartpum900m.kr.ogaWmeWtldumm;tframlgumnamheildarfjrhW &m"O Yeirraverkefna1,8mia.kr.SamkvmtupplUsingumfratvinnuvegaognUskpunar `'8#P rWuneytinuerL  M  tlaWaWstofnkostnaWurFerWamlastofu,Y.e.uppsetninggreiWslukerfis, +($Q launakostnaWur,auglUsingar,kynningartakogannarkostnaWurL  M  ,L  M  ԀL  M  verWium92,1m.krL  M  .L  M  ogaW ( skostnaWurfallitilL  M  rinu2015.L  M  XarvegurYyngst60m.kr.framlagtilkynningarog  markaWssetningar.L  M  GerterrWfyriraWtekjursemrennL  M  iL  M  Ԁtilrkissj;Wsvegnainnheimtugjalds  meWtgfunttrupassaseinnihlutars2015munistandaundirYeimkostnaWi.Xertl a aWaWL  M  aukinnrekstrarkostnaWurFerWamlastofuL  M  Ԁrinu2015L  M  verWiL  M  um22,9m.kr.enum40 T, m.kr.YegarreksturinnL  M  kerfinuverWurL  M  ԀL  M  hafinnaWfulluL  M  Ԁrinu2016.L  M  Xarmunarmestumeitt  nUttstWugildihjFerWamlastofuaukkostnaWarviWstj;rnarlaunsrstaksfagrWsryggis  mla,Yarfagreiningaro.fl.XessiL  M  ԀL  M  viWb;tarL  M  kostnaWurdregsteinnigfrtekjumL  M  fyrirL  M  Ԁtgfuntt   rupassa.L  M  Ԁ0frumvarpinuertiltekiWaWstofnuninskuligeratlunumrlegankostnaWviW  X reksturogumsUslukerfisinssemskuliaWhmarkinema3,5%aftekjunum.Framangreindur K #  rskostnaWuryrWiY;umframYaWefferWamnnumfjlgarekkieWaefYeimfkkaWi.Xarsem    heildarframlaggrundvelliteknaafnttrupassaaWrennaFramkvmdasj;WferWamanna    staWavirWistfrumvarpiWgerarWfyrirYvfyrirkomulagiaWsj;WurinngreiWiYennanrekstrar   kostnaWstofnunarinnarmyndsrteknatilhennarstaWYessaWframlagiWverWiveittbeint wO  tilstofnunarinnartilaWstandastraumafverkefnumhennareinsogalmenntergertrWfyrir B  fjrlgum.      FrumvarpiWgerirsemfyrrsegirrWfyrirYvaWL  M  FerWamlastofaL  M  skuliL  M  hafaeftirlitmeWYv   aWeinstaklingurseigandiaWgildumnttrupassaL  M  ԀL  M  semgreitthefurveriWfyrirL  M  ԀYeimferWa {  mannastWumL  M  ԀsemeigaaWildaWnttrupassa.L  M  ԀSamkvmtupplUsingumrrWuneytinuerL  M  gert nF rWfyrireinunUjustWugildihjFerWamlastofuL  M  vegnaYessaL  M  ogmunsaWilisinnaeftirliti 9 samtWrumstarfsmannisemerstarfandihjstofnuninnidag.L  M  ԀXegarhorftertilYessaWgert  errWfyriraWerlendirferWamennrinu2014nlgisteinamillj;nervandsWhvernigYessi  formeigaaWtryggjatrverWugteftirlitYessumtilteknuferWamannastWumsemvntanlega r gtuskipthundruWumslitiWtilthlutanarFramkvmdasj;WiferWamannastaWatilYessa. e=   L  M  GerterrWfyriraWtekjursemaflaWverWurafgjaldifyrirnttrupassaverWifrWar 0 tekjuhliWfjrlagaogaWfjrlgumverWiveittframlagtilFramkvmdasj;WsferWamanna  staWasemtakimiWafinnheimtumtekjumafgjaldinu.L  M  ԀErfitteraWtlameWnkvmumhtti  hverjartekjurL  M  rkissj;WsL  M  afnttrupassanumverWakomandirumL  M  enYarL  M  skiptirL  M  meginL  M  mli i L  M  hverfjldiL  M  ԀferWamannaL  M  verWurogL  M  hversuvelmungangaaWL  M  innheimtagjaldfyrirL  M  Ԁpassann.L  M  ԀEf \4 gengiWertfrYvaWrlegfjlgunferWamannatillandsinsverWi14%,einsogatvinnuvega ' ognUskpunarrWuneytiWgerirrWfyrir,YmunutekjurafpassanumverWa244m.kr.rinu  2015,1.238m.kr.riW2016,1.371m.kr.riW2017og1.506m.kr.riW2018.Semfyrrsegir  ergertrWfyriraWFramkvmdasj;WurferWamannastaWafifjrframlagfjrlgumsemtekj `  unumnemurenYvtilviWb;tarerreiknaWmeWaWrunum2015og2016fisj;Wurinnfram S+! lagsemnemur3/5aftekjumafgistinttaskattisemtlaWeraWverWikringum146m.kr. " hvortriW.hinnb;ginnmundufallaniWurtekjurafgistinttaskattisemnmurlegaum # 250!300m.kr.frogmeWrinu2017.XergertrWfyriraWviWb;tarkostnaWurFerWamla  $ stofuviWrekstur,eftirlitL  M  ԀogaL  M  WraumsUslumeWnttrupassanumverWium22,9m.kr.rinu !W% 2015enYvtilviWb;tarerreiknaWmeW92,1m.kr.tmabundnumstofnkostnaWivegnakynn J""& ingartakso.fl.riW2016ogeftirleiWisverWirskostnaWurinnviWreksturinnum40m.kr. #' EkkihefurveriWgertrWfyrirtekjumafnttrupassanrWstfunYeirratiltgjaldaviW #( reksturogframkvmdirfyrirliggjandifrumvarpitilfjrlagafyrirriW2015enYessiform $ ) miWastviWaWtekjurogtgjldhaldisthendurYannigaWupptakanttrupassansraskiekki v%N!* afkomurkissj;Ws. A&"+