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'   HverrWherraskalupplUsarkisaWilaumkvarWanirogformsemvarWareksturYeirraog  fjrhagogskalYaWgerttmanlegaYannigaWYeirgetihagaWstefnum;tunsinniogtlana  gerWsamrmiviWYrforsendurogtlaWarfjrveitingar. `  9|  823  .8ۀgr. "   9|  Breytingarfrumvarpitilfjrlaga.9|S # Ќ     ViWframlagningubreytingartillagnaviWfrumvarptilfjrlagaAlYingiskalliggjafyrir  $ mathrifumYeirraheildarafkomurkissj;Ws,skuldbindingarhansogaWrarforsendur !W% fjrmlatlunar. J""& 9|  824  .8ۀgr. #(   9|  Almennurvarasj;WurAhluta.9|w $ ) Ќ     0frumvarpitilfjrlagaskalgerarWfyrir;skiptumalmennumvarasj;WitilaWbregWastviW v%N!* tgjldumsemerutmabundin,;fyrirsjanleg,;hjkvmilegogekkierunntaWbregWastviW A&"+ meWWrumhttisamkvmtlgumYessum.Varasj;WurskalnemaaWlgmarki1%affjr  '", heimildumfjrlaga. '#-   RWherratekurkvarWanirumrWstfunfjrrvarasj;WioggerirfjrlaganefndAlYingis ( greinfyrirnUtinguYessYegarkvrWunliggurfyrir.  9|  825  .8ۀgr. a   9|  FjrskuldbindingarBhluta.9| T, Ќ     RkisaWilumBhlutaerheimilt,aWfengnusamYykkirWherraoghlutaWeigandirWherra,  aWstofnatilfjrskuldbindingaumframYrsemfjrlggerarWfyrir,endasYaWnauWsyn  legttilaWtryggjaeWlileganrekstur.Slkarfjrskuldbindingarskuluekkiraska&  markmiWum   fjrmlatlunar.'   X 9|  826  .8ۀgr.      9|[  Frumvarptilfjraukalaga.9|[    Ќ     RWherraerheimilt,efYessgeristYrf,aWleitaaukinnafjrheimildafrumvarpitilfjr   aukalagatilaWbregWastviWtmabundnum,;fyrirsWumog;hjkvmilegumtgjlduminnan wO  fjrlagarsins,endahafiekkiveriWunntaWbregWastviWYeimmeWrrWumsemtilgreinderu B  lgumYessum.0fylgiritimeWfrumvarpitilfjraukalagaskalskUrafrskiptingufjrveitinga    tilrkisaWilaogverkefna,sbr.19.gr.     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ForstWumaWurrkisaWilaAhluta,eWaeftiratvikumstj;rn,berbyrgWgagnvarthlutaW " eigandirWherraaWstarfseminskilitiltluWumrangriogaWreksturogafkomassam # rmiviWfjrveitingarogtlanirsemsamYykktarhafaveriW.  $ 9|  828  .8ۀgr. J""&   9|  AuglUsingumskiptingufjrheimildafjrlagafjrveitingar.9|0 #' Ќ     InnantveggjaviknafrYvaWfjrlghafaveriWsamYykktAlYingiskalrWherrauppfra #( fylgiritmeWfrumvarpitilfjrlagagrundvellitillagnafrhlutaWeigandirWherra.Uppfrt $ ) fylgiritskalverasamrmiviWbreytingarAlYingisfrumvarpitilfjrlagasemogherslur v%N!* lggjafans,efviW.RWherraskalkynnauppfrtfylgiritfyrirrkisstj;rnogfjrlaganefnd A&"+  AlYingisogauglUsaB-deildStj;rnartWinda.  '", & ,    HverrWherraupplUsirrkisaWilaA-hlutaogbyrgWaraWilaverkefnaumskiptingufjr ( heimildafjrveitingarsamkvmtauglUsinguogberbyrgWfrslufjrveitingafjrhags-  ogmannauWskerfirkisins.  ',(-9|  829  .8ۀgr. T,   9|  Millifrslafjrveitinga.9|  Ќ     HverjumrWherraerheimiltaWbreytaskiptingufjrveitingainnanmlaflokks,sbr.19.gr.,  endasekkiumaWrWatilfrslufjrveitingamillirekstrar,tilfrslnaeWafjrfestinga.Sama   gildirummlefnasviWskiptistYaWekkimlaflokka.kvrWunhansskalrkstuddogtil  X kynnthlutaWeigandiforstWumanniogWrumYeimsembreytingarnarvarWameWa.m.k.sex K #  viknafyrirvara.RekstrartlunskaluppfrWtilsamrmisviWkvrWunina.      XegarkvrWunhlutaWeigandirWherraumbreytingarskiptingufjrveitingaliggurfyrir    skalrWherrastaWfestaaWhnssamrmiviW1.mgr.oginnanYessfjrlagarammasem   AlYingihefursamYykkt.SkvrWunummillifrsluYesseWlisaWhnteljisttilmikilvgra wO  stj;rnarmlefnaskalhnborinupprkisstj;rnsamrmiviWkvWilagaumStj;rnarrW B  0slands,nr.115/2011.      RWherraannastbirtingukvarWanaskv.2.mgr.ogskalupplUsafjrlaganefndAlYingis   umYr. {  9|  830  .8ۀgr. 9   9|  Heimildtilflutningsfjrheimildamillira.9|0  Ќ     Btgjld,semeruumframfjrheimildrslok,skuludragastfrfjrheimildnstars.  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S+! 9|  831  .8ۀgr. #   9|`  Stefnum;tunrkisaWilaAhlutatilYriggjara.9|`  $ Ќ     RkisaWilarskuluhverjurim;tastefnufyrirstarfsemisnafyrira.m.k.nstuYrjr. !W% 0stefnunniskalm.a.greinafrmarkmiWumogalmennumherslumoghvernigYeimverWi J""& nWmeWtillititiltlaWrafjrveitinga.GeraskalgreinfyrirmlikvrWumogviWmiWumsem #' lgWerutilgrundvallarmatirangristarfseminnarogniWurstWumslksmatsfyrirnst #( liWinr. $ )   Stefnum;tunrkisaWilaskalstaWfestafhlutaWeigandirWherraogskalhanngtaYessaW v%N!* markmiWogherslurskv.1.mgr.susamrmiviWgildandistefnufyrirYaWmlefnasviW A&"+ semviW.  '",  '#- &  9|  832  .8 ۀgr. (   9|  rstlanirrkisaWilaAhluta.9|T  Ќ     RkisaWilarskulueftiraWfrumvarptilfjrlagahefurveriWlagtframleggjafyrirhlutaW  eigandirWherratlunumstarfsemisnafyrirkomandifjrlagarYarsemreksturerlagaWur a '(aWfjrveitingum.0henniskalsUnarWstfunfjrveitingasamkvmtfylgiritimeWfrumvarpi T, tilfjrlagaogtlaWadreifingutgjaldaogteknainnanrsins.JafnframtskalsUnamarkmiW  starfseminnarogYmlikvarWasembeitterviWmatrangri.    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B  9|  833  .8!ۀgr.     9|  Mattgjaldahorfumtillengritma.9| {  Ќ     HverrWherraskalaWstaWaldrimetalangtmahorfurumfjrhagslegaframvinduYeim nF mlefnasviWumoginnanYeirramlaflokkasemhannberbyrgW.Hannskaljafnframt 9 greinaYhttuYttisemvaldiWgetafrvikumfrtlunumeWabakaWgetarkissj;Wi  fjrhagslegarskuldbindingarogYannigraskaWtlunumumafkomurkissj;Wstillengri  tma. r   HverrWherraskaltilkynnarWherraumhugsanlegahttuYttioggeratillgurum e= hvernigbrugWistverWiviWYeim.RWherragerirrkisstj;rnogfjrlaganefndAlYingisgrein 0 fyrirslkumhttuYttumogtillgumumviWbrgWviWYeim.  9|  834  .8"ۀgr. i   9|  EftirlitmeWfjrmluminnanfjrlagars.9| \4 Ќ     HverrWherraskalhafareglubundiWeftirlitmeWfjrhagrkisaWilaA-hlutasemstj;rnar ' mlefnasviWihanstilheyraoggreinaogbregWastviWhttuogveikleikumrekstri.Efhtta  eraWtgjldverWiumframfjrveitingarskalhannleitaleiWatilaWlkkagjldinnanrsins,  millifrafjrveitingarinnanmlaflokkaeWanUtavarasj;WiYannigaWtgjldverWiekkium `  framfjrveitingar. S+!   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(   9|,  UpplUsingaskylda,frvikfrrekstrartlunumrkisaWilaAhluta.9|,  Ќ     ForstWumaWurrkisaWilaAhlutaskalupplUsahlutaWeigandirWherrantafarumfrvik  frrekstrartlun,stWurYeirraoghvernigfyrirhugaWeraWbregWastviWYeim.HlutaW a eigandirWherraskalupplUsaforstWumanninnan15dagaumafstWusnatilfyrirhugaWra T, viWbragWa.Fallisthannekkitillgurnarskalhann,innansamatmafrests,leggjafyrirfor  stWumanninnaWbregWastviWmeWnnartilgreindumhttiYannigaWsettummarkmiWum  verWinW.     &  EfforstWumaWurupplUsirekkiumfrvikfrrekstrartluneWaefafkomaeWarekstur  X rkisaWila' ԀAhlutaerekkiviWunandihorfi,eWastWaertilaWtlaaWsvogetiveriW,getur K #  hlutaWeigandirWherrafaliW;hWumaWilaaWgerattektstarfsemirkisaWilans.HlutaW    eigandirWherraskalleggjasjlfstttmatYrskUringarsemframkomattektinniogskal    tryggjaaWgripiWstilnauWsynlegrarrWatilaWafkomaeWareksturssamrmiviWsam   Yykktartlanir. wO    Farisrstkstj;rnfyrirrkisaWilaskalhnupplUsahlutaWeigandirWherraskv.1.mgr.Ef B  bresturverWurYvgeturhanngripiWtilsmuaWgerWaogkveWiWerum1.og2.mgr.    9|  836  .8$ۀgr. {    9|  byrgWforstWumannaogstj;rnarkisaWila.9|n nF Ќ     kvWi38.gr.lagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,gildaum 9 byrgWforstWumannarkisaWilaAhluta.    byrgWinnrm.a.tilYessaWreksturogfjrstUringrkisaWilasskilvirkogsamrmiviW  samYykktartlanirskv.31.og32.gr.Xskalb;khaldrkisaWilagefasemrttastamyndaf r fjrhagsstWuogrsreikningurgerWursamrmiviWlgogskilaWtilhlutaWeigandirWherra. e= XskulumnaWarlegogrsfj;rWungsleguppgjrgefasemgleggstamyndaffjrhagsstWu 0 ogskuldbindingumrkisaWilahverjumtma.    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J""& 9|  838  .8&ۀgr. #(   9|[  LnastUring.9|[ $ ) Ќ     RWherraannastlntkurrkissj;WsogrkisaWilaAhlutagrundvelliheimildafjrlaga v%N!* ogsamrmiviWlgumlnasUslurkisins,nr.43/1990.RkisaWilumAhlutaerY;heimilt A&"+ aWeigaviWskiptinstaWgreiWsluendaerYsamiWumgjaldfresttilskemmritmaogtgjld  '", ummttaffjrveitinguYessrsYegarviWskiptineigasrstaW. '#-   RWherraskalgrundvellifjrmlatlunarsetjarlegaframstefnuummarkmiWogviW ( miWfyrirlnastUringurkisinstilfimmrahiWskemmsta.Stefnanskaljafnframtfelasr  herslurtgfurkisverWbrfaoglnasamsetningurkissj;Ws,httuYttiogupplUsinga  gjf. a   EftirsamYykktfjrlagaogeigisWarenfyrirrslokskalrWherrasetjaframrstlunum T, lnsfjrflunrkisins.0rstluninnieigaaWkomaframupplUsingarumtlaWatgfurkis  verWbrfa,afborganirogYr;unhandbrsfjrkomandiri.  &  9|  839  .8'ۀgr.  X   9|3  Yfirfrslalntkuheimilda.9|3 K #  Ќ     HeimilteraWflytja;nUttarlntkuheimildirrkissj;WsogrkisaWilayfirram;t,endahafi    undirbninguraWnUtinguYeirrahafistfyrirlokfjrlagarsogskallntkulokiWfyrir1.aprl    nstafjrlagari.' '   9|  840  .8(ۀgr. B    9|}  Samningarumframkvmdir,reksturogafmrkuWverkefni.9}݌    Ќ     RkisaWilumAhlutaerheimilt,aWfengnusamYykkirWherraoghlutaWeigandirWherra,   aWgerasamningaumframkvmdir,rekstureWannurafmrkuWverkefnitillengritmaen {  einsrsenY;eigilengurentilfimmra.MeWsamningiumreksturerttviWsamningum nF afmarkaWarekstrarYttieWaYj;nustusemrkiWveitir,endasekkiumaWrWaverkefnisem 9 felasrvaldtilaWtakakvarWanirerltaaWrttindumogskyldummannanemafyrirYv  liggiskUrlagaheimild.    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S+! 9|  841  .8)ۀgr. #   9|"  AWrirsamningarviWrki,samtkrkjaogalYj;Wastofnanir.9|"#  $ Ќ     HverjumrWherraogrkisaWilumAhlutaerheimiltaWgerasamningaumsrstk !W% verkefnieWaranns;knirYeimmlefnasviWumsemYeirberabyrgWtillengritmaeneins J""& rsviWrki,samtkrkjaogalYj;Wlegarstofnanir.Btgjldvegnaslkrasamningaskuluvera #' samrmiviWfjrmlatlunogheimildirfjrlagaogeftiratvikumsamYykktastefnum;tun #( rkisaWilaskv.31.og32.gr. $ )   0samningumskv.1.mgr.skalm.a.skilgreinaeWliogumfangYeirraverkefnasemsamn v%N!* ingurtekurtilogskilyrWifyrirsamningsgreiWslum. A&"+    '", & ,    9|  842  .8*ۀgr. (   9|&  Styrkveitingar.9|&p'  Ќ     HverjumrWherraerheimiltaWveitatilfallandistyrkiogframlgtilverkefnasemvarWa  ',(&YmlaflokkasemYeirberabyrgW.ViWthlutunstyrkjaogframlagaskalgtajafnrWis, a hlutlgni,gagnsisogsamkeppnissj;narmiWa.Geraskalgreinfyrirtgjldumvegnaslkra T, styrkjafylgiritimeWfrumvarpitilfjrlagaskv.19.gr.ogrsskUrsluviWkomandirWherra  skv.62.gr.    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(   9|w:  HeimildirtilrWstfunarogflunareigna.9|w::  Ќ     RWherraskalaflaheimildalgumtilaWkaupa,selja,skiptaeWaleigjatillangstma  fasteignir,skipogflugvlar,sfnogsafnhlutasemhafaaWgeymamenningarverWmti, a minnihlutaeignrkisinsflgumogaWrareignirsemverWgildihafa. T,   EfumeraWrWaslueignarhlutrkisaWilaAhlutafyrirtkieWaflagisemrkiW  aWlluleytieWaaWmeirihlutaskalrWherraleggjaframsrstaktlagafrumvarpumslunaYar  semtarlegaergerWgreinfyrirstWumogmarkmiWumslunnarogaWferWviWsluna,samt   YeimkrfumsemleggjaskaltilgrundvallarviWframkvmdhennar.AWslulokinniskal  X fjrlaganefndAlYingisgerWgreinfyrirniWurstWumhennar.Umslueignarhlutaflgum K #  semfallaundir26.gr.lagaumopinberahsk;la,nr.85/2008,gildir1.mgr.      Umslueignarhlutarkisinsfjrmlafyrirtkjumfersamkvmtsrstkumlgum    Yarum.     XrttfyrirkvWi1.mgr.erheimiltaWtakaleiguogleigjateignirefumeraWrWa wO  venjubundnaleigu,endaliggifyrirsamYykkirWherraoghlutaWeigandirWherra. B  & , 9|  847  .8/ۀgr.     9|MA  Gjafir.9|MAA {  Ќ     HverjumrWherraeWarkisaWilaAhlutaer;heimiltaWYiggjagjfsemgefinermeW nF kvWumeWa',AAskilyrWumsemhafaeWagetahaftfrmeWsrtgjldfyrirrkissj;W,nemaYau 9 rmistinnanfjrveitingaogrWherraveitisamYykkifyrirYvaWtakaviWgjfinni.Hafislkar  gjafirfrmeWsrverulegeWaviWvaranditgjldskalaflaheimildarfjrlgumtilaWtaka  viWYeimeWaYrYegnarmeWfyrirvaraumsamYykkiAlYingissemaflaWerfjrlgum. r   RkisaWilaAhlutaer;heimiltaWgefaeWaafhendanendurgjaldseignirsemverWgildi e= hafanemaaflatilYessheimildafjrlgum. 0 9|  848  .80ۀgr.    9|E  NauWungarslueignir,lausafogbnaWur.9|E$F i Ќ     RkisaWilarAhlutagetansrstakrarlagaheimildarkeypteignirviWnauWungarslu \4 grundvelliveWrttareWaskilmlaaWbakifallinnabyrgWarskuldbindinga.Skulueignirsem ' keyptareruafslkumstWumseldarjafnskj;ttogYaWertaliWhagkvmt.    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(   9|L  Starfsemiogverkefnirkisins.9|L7M  Ќ     StarfsemiogverkefnirkisinsflokkastmeWeftirfarandihtti:  / /"i(m"  i(mNN2JT  1  .3  Ԉ0    Ahluti.TilAhlutatelststarfsemiogverkefnisemerueinkanlegafjrmgnuWmeW a skatttekjum,lgbundnumYj;nustutekjumeWaframlgum.i(mNN{N݌T, Ќ  '(L"i(m"  i(mO2JT  2  .3  Ԉ0    Bhluti.TilBhlutateljastfyrirtkioglnastofnanirsemeruundirbeinnistj;rnrkisins  ogrekinerubyrgWrkissj;Ws.XessiraWilarstarfamarkaWiogstandaaWstrstum  hlutaundirkostnaWiviWstarfsemisnameWtekjumafsluvrueWaYj;nustutilal   menningsogfyrirtkja.i(mOP݌ X Ќ  "i(m"  i(mZR2JT  3  .3  Ԉ0    Chluti.TilChlutateljastsameignareWahlutaflgmeirihlutaeigurkisins.TilC K #  hlutanstelsteinnigSeWlabanki0slands.i(mZRR݌   Ќ    FlokkunstarfsemirkisinsergerWgrundvellialYj;WlegshagskUrslustaWalsumopinber    fjrml.   9|  851  .83ۀgr. 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Ќ     HverrWherraskaleigisWaren1.jnrhvertbirtarsskUrsluumsWastafjrhagsr.Xar " skalgeragreinfyrirniWurstWutgjaldainnanmlefnasviWaogmlaflokkahansoghnborin # samanviWfjrheimildirfjrlaga,aukYesssemgreintskalfrflutningifjrheimildaskv.30.  $ gr.XskalgreinafrfjrveitingumtileinstakrarkisaWilaogverkefnaogmetavinningaf !W% rWstfunYeirrameWtillititilsettramarkmiWaogaWgerWaskv.20.gr.FramsetningrsskUrslu J""& skalveraskUroggreinarg;W. #' 9|  863  .8?ۀgr. $ )   9|  ReikningsskilarWrkisins.9|) v%N!* Ќ     ReikningsskilarWrkisinsfyrirAhlutaskalskipaWfimmmnnumtilfimmrasenn. A&"+  FjrsUslustj;rioghagstofustj;riskulueigaYarstistWusinnarvegna.AWaukiskuluYrr  '", rWsmenn& a  skipaWirafrWherraogskalaWlgmarkieinnveralggilturendurskoWandi.RWiW ( skiptirmeWsrverkum.RkisendurskoWandisiturfundirWsinsmeWmlfrelsiogtillgurtti.  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B    FjrsUslarkisinsskalveitarkisaWilumAhlutaaWstoWogrWgjfumb;khaldogreikn    ingsskil,setjaframkvmdarogverklagsreglurogsetjaframleiWbeiningarsemYUWingugeta   haftviWfrslub;khaldsoggerWrsreikninga. {    FjrsUslarkisinsannastfhirslurkisins,launaafgreiWslu,b;khaldoggreiWsluYj;nustu nF fyrirrkissj;WogrkisaWilaAhlutasamkvmtnnarikvrWunhennar,svoogm;ttkuinn 9 heimtufjrfrrkisaWilasamtinnheimtuskuldabrfumogkrfum.Stofnuninannast  greiWslufjrframlagarrkissj;WisamrmiviWfjrveitingaroggeturaWhfWusamrWiviW  rWherrafrestaWgreiWslufjrveitingarteljihnfjrhagsstWuviWkomandiaWilaYaWrmaaW r frestamegigreiWslufrekarifjrveitingum. e=   Efb;khaldirkisaWilaAhlutaerverulegab;tavant,eWasfyrirmlumumfrslub;k 0 haldsekkisinnt,erFjrsUslurkisinsheimiltmeWsamYykkirWherraaWtakatmabundiWviW  frslub;khaldseWafelaWrumaWilaaWgeraYaW.    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K #    XrttfyrirkvWi68.gr.gildakvWilagaumfjrreiWurrkisins,nr.88/1997,umuppgjr    rkisreikningstilogmeW2016.ViWmathrifumlauna-,verWlags-oggengisbreytinga    stWulnareikningaskalbeittsmuaWferWumogrkisreikningifyrrira.MeWsamahtti   skalfalliWorlofekkireikningsfrthjeinstkumstofnunumeWarkissj;Wiheild. wO    EfgildistakaeinstakrakvWalagaYessarasamkvmtkvWitilbrWabirgWafelursr B  aWforsendurfyrirframkvmdfjrlaga,sbr.IV.kafla,eruekkifyrirhendigildakvWilaga    nr.88/1997.   @# II.  nF   rsfj;rWungsskUrslaumopinberfjrmlskv.12.gr.skalfyrstbirtinnanttaviknafr 9 lokumfyrstarsfj;rWungs2017.    rsskUrslarWherraskv.62.gr.skalbirteigisWaren1.jn2017vegnarsins2016.  #dgg  AthugasemdirviWlagafrumvarpYetta.#ggd e=  I.Inngangur. 0    FrumvarpYettavarsamiWfjrmla-ogefnahagsrWuneytinugrundvellitillagna  stUrinefndartilendurskoWunarlgumumfjrreiWurrkisins,nr.88/1997.FrumvarpiWern  fluttYriWjasinn.VarYaWfyrstflutt143.lggjafarYingiogsWanaftur144.lggjafarYingi i ogYltillegaendurskoWaWlj;siumsagnasembrustfjrlaganefndAlYingisviWYinglega \4 meWferWmlsins143.lggjafarYingi.FrumvarpiWhefurnveriWendurskoWaWannaWsinn ' lj;siumsagnasembrustfjrlaganefndAlYingisviWYinglegameWferWmlsins144.  lggjafarYingiogbreytingartillagnameirihlutafjrlaganefndarYvYingiaukbreytinga  20.,21.og29.gr.ervarWarstefnum;tunfyrirmlefnasviWogsjlfstWid;mst;laog30.og `  58.gr.ervarWarmeWferWoguppgjrfjrheimildarslok. 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"    0skUrsluAGS,semvarsaminaWbeiWnifjrmlarWherraogbirtopinberlegajanar # 2012,erudreginsamanalYj;WlegaviWurkenndsj;narmiWumgrundvllopinberrafjrmla  $ oghagstj;rnar,Y.m.t.umstefnumrkun,fjrlagagerW,framkvmdfjrlagaogreikningshald, !W% ogsettarframtillgurumhvernigYaugetahentaW0slandi.MeginatriWiskUrslunnarfelast J""& YvaW;lkirYttirstefnumrkunar,fjrlagagerWarogframkvmdarhennarsusamYttir #' einsogunnterogaWhlutverkogbyrgW,Y.m.t.hlutaWeigandirWherraogforstWumanna #( rkisaWila,fylgistaWhvvetna. $ )   v%N!*  &     2.SkUrslasendinefndarAGS?IPSASreikningsskilogaukiWgagnsiopinberrafjrmla  ( (e.IPSASinIceland:TowardsEnhancedFiscalTransparency).     0skUrsluAGS,semvarsaminaWbeiWnifjrmlaogefnahagsrWuneytisogFjrsUslu  rkisinsogbirtopinberlegavormnuWum2014,ergerWathugunYeimbreytingumsem a '(_nauWsynlegareruefinnleiWaalYj;Wlegreikningsskilfyriropinberfjrml(IPSASstaWal) T, hrlandifyrirAhlutarkissj;Ws.XfjallarskUrslanumhvernigsamrmamegireiknings  skilinogframsetningufjrlagaogrkisreikningssamkvmthagskUrslustaWliumopinberfjr  ml,Y.e.GFSstaWliAGS.Meginbreytingarnarstafam.a.afnUrriframsetningurkisfjrmla,   krfumumsamstWuuppgjr,langtmastefnum;tun,eignfrsluefnislegraeignaognUjum  X herslumviWupplUsingagjfrkisins. 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' kvrWunumtgjaldaYakhefurminnkaWlkur;sjlfbrumogillaundirbnumhkkunum  tgjaldamillirasemeinkenndifjrmlastj;rnmargravestrnnarkjaumrabil.XstuWlar  YinglegumrWaumtillgurrkisstj;rnarumtgjaldaYkmlefnasviWaaWauknugagnsiviW `  matforgangsrWunogerennfremurforsendaYessaWYj;WYinggetitekiWyfirvegaWaog S+! byrgaafstWutilsjlfbrniopinberrafjrmlaogeftiratvikumkallaWeftirfrekariupplUs " ingumWurenfjrlgerulgWfram.XrttfyrirsamskonarherslurrkjaviWm;tunogsam # Yykkifrumvarpstilfjrlagaerverklagennafarmismunandi.  $   SamhliWakvrWunumtgjaldaYakfyrirmlefnasviWh;furkibyrjun10.ratugarsW !W% ustualdaraWleggjafrekariherslugWitlanaoggerWfrviksspaumtekjuogtgjalda J""& Yr;un.XannigvriopinberumstofnunumgertkleiftaWundirbafyrrbreytingarrekstri,svo #' semvegnatlunarumlgrifjrveitingar.JafnframtvargerWherslubreytingviWfjrhags #( legastefnumrkunmeWYvaWgreinamilliannarsvegarkostnaWarviW;breyttaYj;nustu, $ ) svosemsviWiheilbrigWismla,oghinsvegarkostnaWarsemhlUstafnUjumverkefnum. v%N!* XessiaWgreiningf;lsrskUrarimyndafYr;unrkisfjrmla. 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SttmliESBumopinberfjrml,Wrunafnifjrmlasttmlinn(e.FiscalCompact),er r hlutisttmlansumstWugleika,samhfinguogstj;rnunefnahagsogmyntbandalaginu e= (e.TreatyonStability,CoordinationandGovernanceintheEconomicandMonetaryUnion). 0 HannvarundirritaWuraf25aWildarrkjumESB2.mars2012enBretlandogTkklandstanda  hinsvegarutansttmlans.MegintilgangursttmlanseraWstyrkjasamrmdaumgjrWum  opinberfjrmlaWildarrkjahansogstuWlaaWstWugleikameWskUrumreglumumstj;rn i opinberrafjrmla.XersttmlanumumframallttlaWaWtryggjasjlfbrnifjrmla \4 aWildarrkjannatillengritmaenjafnvgiopinberumfjrmlumerforsendaskilvirkniefna ' hagsogmyntbandalagsins.    &  MeWsttmlanumhafasamningsrkinsammlstumaWleiWalandslgskilnaWumjfnuW  rkisfjrmlum.'0krfunnifelstaWsveifluleiWrtturhalliafrekstrihinsopinberamekki `  verameiriensemnemur0,5%afvergrilandsframleiWslu.EfopinberarskuldiraWildarrkisins S+! eruumtalsvertlgrien60%ogsjlfbrnifjrmlumhinsopinberatillengritmaerekki " stefnthttumsveifluleiWrtturhalliY;veraalltaW1%aflandsframleiWslu.MeWsttml # anumhafasamningsrkinennfremurskuldbundiWsigtilaWinnleiWalandslgkvWium  $ sjlfvirktleiWrttingarkerfisemverWurvirktverWifrvikavartfrtlunum.Xhafasamn !W% ingsrkinsammlstumaWvinnaaWlkkunopinberraskulda.MeWsttmlanumerlgW J""& skyldasamningsrki,semskuldarmeiraen60%afvergrilandsframleiWslumarkaWsvirWi, #' tilaWlkkaYaWhlutfallskuldasemerumfram60%viWmiWiWum##1##/##20##ri.Meginmunur #( kvWumfjrmlasttmlansogsttmlansumstWugleikaoghagvxt,meWsWariumb;tum, $ ) birtistannarsvegarstfariviWmiWunumfyrirhmarkssveifluleiWrttanhallaoghinsvegar v%N!* rkariviWbragWsskylduaWildarrkisfyrrnefndasttmlansfarifjrlagahalliaWildarrkishans A&"+ yfirheimiluWmrk.XerfjrmlasttmlanummltfyrirumtiltekiWviWurlagaferliYarsem  '", Evr;pud;mst;lnumerfaliWaWskerarumhvorthlutaWeigandirkihafiinnleittfjrmlaregl '#- ursttmlansmeWfullngjandihttiogbeitasektumefYrfer.MeWsttmlanumsam ( mltustevrurkinh;pisamningsaWilaennfremurumaWtilkynnarWinuogframkvmda  stj;rninnifyrirframumfyrirtlanirsnarumskuldabrfatgfu.XermeWsttmlanum  kveWiWumaWleiWtogafundirevrurkjanna(e.EuroSummit)skulihaldnira.m.k.tvisvar a ri.AWaukiersttmlanummltfyrirumaWsamningsrkinskuldbindisigtilaWaukaefna T, hagslegasamrmingusnmilli,m.a.meWYvaWupplUsahvertannaWumfyrirhugaWaraW  gerWirefnahagsmlum.   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HeildarhrifYessafrumvarpserufyrstogfremstYauaWtryggjaalmannahagmeWYvaW wO  treystagrunnstefnumrkunarrkisfjrmlumogsamrmahanamarkmiWumfjrmlum B  sveitarflaga.0skUrsluranns;knarnefndarAlYingisumorsakirfallsslenskubankannakemur    framaWratuginnfyrirefnahagsumbrotin2008hafiekkiveriWbrugWistfullngjandihtt   viWhagsveiflum,ofYensluogvaxandi;jafnvgihagkerfinu.ErltiWliggjaaWYvaWstefnu {  mrkunrkisfjrmlumhafireyndkyntundir;jafnvgisamtYvaWverklaghafiveriW nF veikburWa. 9   XleiWirfrumvarpiWtilaukinnarfestuogsamrmingarviWstefnum;tunogtlanagerW  rkisaWilainnanmlefnasviWa.BreyttframsetningfjrlagamunennfremurhafahrifYing  legarumrWurumstefnumrkunopinberumfjrmlumaukYesssemfrumvarpiWmlirfyrir r umaWfylgtsalYj;WlegaviWurkenndumstWlumviWskUrslugerWogeftirlit.Slkteykur e= gagnsiviWm;tunogframkvmdfjrlagaoggerireinstaklingumjafntsemfyrirtkjum 0 kleiftaWaflasrgreinarg;WraupplUsingaumYr;unopinberrafjrmla.    tlaWeraWinnleiWinghelstuefnisYttafrumvarpsinstakium2!3reneinkumerYaW  aWlgunaWkrfumumstefnumrkunopinberumfjrmlum,stefnum;tunmlefnasviWa i rWuneytaoghrifnUrrareikningsskilastaWlasemhvaWmesthrifhafa.TaliWeraWlag \4 rWuneytiogaWrarkisaWilavegnabreyttsverklagsmunidreifasttiltlulegajafntyfirtlaW ' innleiWingartmabilY;tteinhverYrUstingurverWijafnframtfjlgunstarfastj;rnsUslunni.   1.hrifsveitarflg. `     UmgjrWstefnumrkunaropinberumfjrmlumbreytistverulegaeffrumvarpiWverWur S+! aWlgum.GerterrWfyrirYvaWSambandslenskrasveitarflagadragisamanupplUsingar " umfjrhagsmarkmiWsveitarflagatilnsturaogkomiYeimframfriviWfulltrafjr # mlaogefnahagsrWuneytissamstarfiYeirraumm;tunfjrmlastefnuogfjrmlatlunar.  $ SveitarflgleggjanYegarframfjgurrararekstrartlanirsamrmiviWkvWisveitar !W% stj;rnarlagaogYverekkertYvtilfyrirstWuaWsambandiWgetirsbyrjunsundurgreint J""& markmiWsveitarflagasemgreintskalfrfjrmlatlunrkisstj;rnaraWvori.Xgetur #' sambandiWnYegarfylgsttarlegameWYr;unfjrhagsflestrasveitarflagatfrYriggja #( mnaWafjrhagsuppgjrisveitarflaga.StefnteraWYvaWsambandiWhafislkayfirsUnyfir $ ) fjrhagallrasveitarflagainnanskammstma.XmunsambandiWberabyrgWaWdraga v%N!* samanfjrhagslegmarkmiWBhlutasveitarflagagrundvellifjrhagstlanasveitarflaga A&"+  semsafnaWersameiginlegangagnagrunnHagstofu0slands,Sambandsslenskrasveitar  '", flaga& a  oginnanrkisrWuneytisinsogkomaYeimframfriviWfjrmlaogefnahagsrWu ( neytiviWm;tunfjrmlatlunar.  'a( 2.StarfshttirrWuneyta. a    BrUnteraWaukaYekkinguinnanstj;rnsUslunnargerWlangtmastefnum;tunarYarsem T, herslaerlgWfaglegaframsetningumarkmiWameWskrskotuntilgWaYj;nustuogfjr  mgnunarhennar.0skUrsluforstisrWuneytisins,Samhentstj;rnsUsla(2010),kemurm.a.  framaWstyrkjaYurfigetuoghfnirWuneytatilstefnum;tunarogtryggjanauWsynlegasr   Yekkingu.0skUrslustarfsh;psforstisrWuneytisinsumeinfldun,fkkunogsamYttingu  X lgbundinnastefnaogtlana(2013)kemurjafnframtframaWeinkennandisfyrirstefnur K #  ogtlanirrkisinsaWmarkmiWYeirrasuhvorkingilegaskUrntengdfjrmunum.Xeru    framkvmdaogbyrgWaraWilarekkivalltskilgreindirfyriraWgerWumaukYesssemsjaldan    erusettirframhlutlgirrangursmlikvarWar.     AlmennYekkingerinnanrWuneytagerWtlanatilstyttritma,aukYesssemnokkur wO  reynslaerkomingerWlgbundinnatlana.Hrmnefnasamgngutlun,heilbrigWis B  tlun,byggWatlun,fjarskiptatlunoglggslutlunsemnyfirnokkurraratmabil.    XessartlanirogstefnurbyggjastY;ekkisamrmduverklagi,umfangYeirraermismun   andiogYrnyfirmislngtmabil. {    Um3!5mlefnasviWfallaaWmeWaltaliundirhvertrWuneytiogYvlklegtaWlagvegna nF undirbningsstefnum;tunarverWiumtalsvertfyrstu.XmgerarWfyriraWmeginYungi 9 stefnum;tunarrWuneytaverWiaWdragandaframlagningarfjrmlatlunarrhvert.:hj  kvmilegtertaliWaWaukaaWkomusrfrWingaaWstefnum;tunallrarWuneytafyrireinstk  mlefnasviWogstuWlaaWgerWskUrraverkferlaogmarkvissrareftirfylgni. r   ViWm;tunstefnumlefnasviWamunurWuneytim.a.getastuWstviWhandb;kforstis e= rWuneytisinsumstefnum;tunogtlanagerWfyrirstarfsmennStj;rnarrWsins,eneinnigYarf 0 aWhugaaWfrekariYjlfunstarfsmannaStj;rnarrWsinsogskipulaginmskeiWa.    EftirlitrWuneytameWstefnum;tunrkisaWilaeykstnokkuWviWlgfestinguYriggjara  tlana.AfYvleiWiraWleggjaYarfauknaherslusamstarfmillifjrlagaogfagskrifstofa i rWuneytaumforsendurrekstrartlanarkisaWilaogaWaukitryggjaauknasamvinnumilli \4 rWuneytaogstofnanaviWstefnum;tun. ' & a 3.StarfshttirfjrmlaogefnahagsrWuneytis.     Yfirumsj;nmeWgerWfjrmlastefnuogfjrmlatlunarverWurhndumfjrmlaog `  efnahagsrWuneytisen'aYaWfellurvelaWsrYekkingurWuneytisinsogreynsluafm;tunlang S+! tmastefnuogrWstafanafjrmlumrkisins,gerWlnsfjrtlanaogsamskiptumviW " sveitarflg.X;erulkuraWstyrkjaYurfiinnviWirWuneytisins,einkumtilaWeflahag # stj;rnarhlutverkYessogtryggjaheildarsUnyfirYr;unopinberrafjrmla,aukYesssemgerW  $ fjrmlatlunarkrefstumtalsverWrarsamrmingar,m.a.tengslumviWfjrhagsmarkmiW !W% sveitarflaga. J""&  4.StarfshttirAlYingis. #(    kvWifrumvarpsinsleiWatilnokkurrabreytingastarfshttumAlYingis.XannigverWur $ ) YingslyktunumfjrmlatlunlgWframhvertvorogYvlj;staWumfjllunumopinber v%N!* fjrmlverWurmunumfangsmeiriAlYingienveriWhefurframtilYessa.XYarffjrlaga A&"+  nefndAlYingisaWfjallaumforsendurfjrmlatlunarsamrmiviWhlutverknefndarinnar  '", samkvmt& a  Yingskapalgum.Nefndinmunjafnframtfjallaumforsendurfjrmlastefnu ( upphafikjrtmabilsrkisstj;rnar.  'a(  Xrttfyriraukinverkefnivegnastefnumrkunaropinberumfjrmlumervinningur  Yingsins;tvrWurendahefurumlangtskeiWveriWtaliWbrUntaWaukaaWkomuYingsinsaW a stefnumrkunfjrmlumrkisogsveitarflaga. T,  5.StarfshttirrkisaWila.     vinningurrkisaWilaafmarkvissaristefnum;tunogskUrarirrWumvegnafrvikafr   tlunumer;umdeildurendafYeirYannigaukintkifritilaWundirbarekstrartlanir  X nsturaogrWanUjarherslurstarfsemisamrmiviWstefnum;tunfyrirmlefnasviWog K #  mlaflokka.      framverWuraWmeginstofnitilfylgthefWbundnuferliviWframlagningurekstrartlunar    rkisaWila,sbr.reglugerWnr.1061/2004,umframkvmdfjrlagaogbyrgWfjrreiWum   rkisstofnanaAhluta.X;ermeWfrumvarpinukomiWvegfyriraWsamYykkirekstrartlana wO  rkisaWiladragistframnstafjrhagsrenafYvleiWirmikiW;hagrWi. B    FrumvarpiWleiWirjafnframttilYessaWstofnanirmunufinnafyrirmarkvissaraeftirliti    rWuneytaenhingaWtil.GerterrWfyrirgerWverkferlavegumfjrmlaogefnahags   rWuneytis,aukforstisrWuneytis,semtryggisamrmteftirlitmeWrkisaWilumaukkvWa {  reglugerWarumframkvmdfjrlaga.TryggjaYarfaWfylgtssamrmdriskrninguupplUs nF ingaumstWufjrmlarkisaWilaogverkefnaogaWYrliggivalltfyrirenlkureruaWefla 9 YurfiYannYttinnanallrarWuneyta.    kvWifrumvarpsinsumbreytingarreikningsskilastWlumhafaekkiveruleghrif  einstakarkisaWiladaglegumrekstri.StefnteraWstofnunfasteignaflagssemsjmunum r eignfrsluallrarkisaWilaenslktfyrirkomulagmuneinfaldatilmunaverklageignfrsluog e= framkvmdhennarsemaWWrumkostiyrWibWikostnaWarsmogumfangsmikilfyrirflesta 0 rkisaWila.   6.TlvuogupplUsingakerfi. i    FrumvarpiW,semfelurm.a.srinnleiWingunUrrareikningsskilastaWla,hefur;hjkvmi \4 legafrmeWsrnokkrarbreytingartlvuogupplUsingakerfumrkisins.Xessarbreytingar ' stafam.a.afnUrriframsetningurkisfjrmla,krfumumsamstWuuppgjr,eignfrsluefnis  legraeigna,langtmastefnum;tun&  ognUjumherslumviWupplUsingagjfrkisins.tlam  aWaWlgunoguppfrslakerfannatakia.m.k.2!3r.' `    MeWnUrriframsetningurkisfjrmlaerm.a.lgWherslayfirlittgjaldatilmlefna S+! sviWaogmlaflokkafjrlgum,envarasj;Wirogfjrveitingartilstofnanaogverkefnaeru " sundurliWaWarfylgiriti.FjrsUslanhefurgegnumtWinasettframrkisreikningisambri # legyfirlitogleiWirafkvWumfrumvarpsins.XarhafaveriWsettframtarlegyfirlitfyrirml  $ efnasviW(COFOG)ogeinnigyfirlitmlaflokkaeftirrWuneytum.YfirlitinhafaeinnigveriW !W% sundurgreindeftirstofnunum.ReynslaFjrsUslunnarYessusviWimunYvnUtastvel. J""&   XleiWiraffrumvarpinuaWstefntskuliaWgerWsamstWuuppgjrsfyrirrkiWheild,Y.e. #' rkissj;W,fyrirtkioglnastofnanirrkisins.TilaWslktsmgulegtYarfaWgerasrstakar #( breytingarfyrirliggjandiupplUsingakerfum. $ )   EignfrslaefnislegraeignakallarennfremurbreytingarupplUsingakerfumrkisinsog v%N!* endurskoWunverklagiviWreikningshaldslegameWferWogumsj;neigna.Erhreinkumtt A&"+ viWeignirrkisinsvaranlegumrekstrarfjrmunum,fasteignum,jrWumogsamgngumann  '", virkjum.undanfrnumrumhefurveriWunniWmarkvisstaWskrninguYessaraeigna.0 '#- eignaskrOrraernYegarhaldiWutanumnlgt80%varanlegrarekstrarfjrmuna,Y.e.tki ( ogbnaWvrslurkisaWilaAhluta.XhafaFasteignirrkissj;WsumrabilhaldiWsrstak  legautanumfasteignirogjarWireigurkisinsmeWaWgangiaWfasteignaskrXj;Wskrr0s  lands.Lokseruverkb;khaldiOrratarlegarfjrhagsupplUsingarumvegi,brUr,jarWgngog a nnurmannvirkiumsjVegagerWarinnar. T,   JafnframtgerirfrumvarpiWrWfyrirtarlegrilangtmastefnum;tunumopinberfjrml,  Y.m.t.umgerWfjrmlastefnuogfjrmlatlunar,enafYvleiWiraWaWlagaYarffjrlaga  kerfiWsvoaWYaWgetihaldiWutanumefnisYttihennartila.m.k.fimmra.     AWlokumergertrWfyriraWupplUsingakerfinverWilguWaWbreyttumYrfumoghersl  X umsamflagsinstilupplUsingagjafarumrkisfjrml.MeWhliWsj;nafYvYarfaWendurskoWa K #  uppbygginguupplUsingakerfannaoghvernigYaugetamttbreyttumYrfum.     VIII.SamrW.      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A&"+    '", &     l    laUm64  .@ۀgr.  la݌ ( Ќ     kvWiWermeginatriWumefnislegasamhlj;Wa48.gr.gildandifjrreiWulaga.    02.mlsl.3.mgr.ertekiWframaWFjrsUslarkisinsgetifrestaW,samrWiviWrWherra,  greiWslufjrveitingateljihnfjrhagsstWuviWkomandiaWilaYaWrmaaWhnYolibiW. a '(7MarkmiWYessakvWiseraWdragar;nauWsynlegrisj;WsmyndunhjrkisaWiluminnan T, rsinsmeWtilheyrandivaxtakostnaWifyrirrkissj;W.  & a   04.mgr.erkveWiWumaWFjrsUslangetimeWsamYykkirWherratekiWtmabundiWviW  frslub;khaldsrkisaWilaAhlutaeWafaliWWrumaWilaaWgeraYaWefb;khaldihlutaW   'aeigandirkisaWilaerverulegab;tavant.Samagildireffyrirmlumstofnunarinnarerekki  X sinnt.MeWYessuerFjrsUslunnigertkleiftaWbregWastskj;ttviWmeWafgerandihttis K #  framkvmdb;khaldsekkitalinsttanlegenslkheimildermikilvgmeWhliWsj;nafeftir    litshlutverkistofnunarinnar.      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Samkvmt1.mgr.beraforstWumenn,eWaeftiratvikumstj;rnir,byrgWinnraeftirliti i innanrkisaWila.Innraeftirlitfelursrferli,Y.m.t.aWgerWirogverklag,semstuWlaraWYv \4 aWviWkomandirkisaWilinisettummarkmiWumogereinmeginforsendarangursrkrar ' stj;rnunar.Tilgangurinnraeftirlitserm.a.aWveitahfilegavissuumaWrkisaWilinieftir  farandimarkmiWum:rangriogskilvirknistarfseminni;reiWanlegumfjrhagslegumupp  lUsingumogsamkvmniviWlgogreglur.UmskilgreininguinnraeftirlitioghverjuYaW `  erf;lgiWhjrkisaWilumAhlutamm.a.vsatiltveggjaritaRkisendurskoWunar,annars S+! vegar?Innraeftirlit ,tgefiWdesember1998oghinsvegar?LeiWbeiningarumskjalfestingu " innraeftirlitsfyrirstofnanirAhluta ,tgefiWma2011. #   02.mgr.ergertrWfyrirYvaWframkvmdinnriendurskoWunarfarieftirreglugerWsem  $ rWherraseturogsamrmiviWalYj;WlegastaWlaogsiWaregluruminnriendurskoWun.Al !W% Yj;WasamtkinnriendurskoWendahafaumratugaskeiWgefiWtalYj;WlegastaWlaYessu J""& sviWi.TilgangurinnriendurskoWunareraWstuWlaaWbttumrekstrirkisaWilaogaukalkur #' YvaWmarkmiWumYeirraverWinWmeWYvaWmetameWkerfisbundnumhttiskilvirkni #( httustUringar,eftirlitsaWferWaogstj;rnarhtta.MeWframkvmdinnriendurskoWunarer $ ) lagWurgrunnuraWvirkueftirlitimeWstj;rnogrWstfunopinbersfjr,eignaogrttinda,og v%N!* YvaWtryggjaaWopinberfjrstj;rnogstarfsemisskilvirkoghagkvm,sbr.3.og5.tlul. 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'#- & ,   03.mgr.lagtfyrirhvernrWherraaWsendatilumsagnarrWherrareglugerWirsemverulega ( YUWingugetahaftfjrhagslegueWaefnahagslegutillitiWurenYrWlastgildi.Erslkt  samrmiviWYaWfyrirkomulagsemtWkasthefurumnokkurtskeiW.  ',(t  04.mgr.ermltfyrirumaWrWherrasetjileiWbeiningarumframkvmdYessakvWis a samrWiviWforstisrWuneytiogbendim.a.leiWirtilrb;ta.MeWhliWsj;nafgWaog T, stefnum;tunarhlutverki&  ԀforstisrWuneytisergertrWfyriraWrWherrahafisamrWviWfor  stisrWuneytiWviWger'8WleiWbeiningaYessara.    Samkvmt67.gr.skalrWherrasetjannarireglurumframkvmdmatsfjrhagshrifum   frumvarpaogreglugerWa.  X l    lžUm67  .Cۀgr.  lž݌    Ќ     0kvWinuerkveWiWumskyldurWherratilaWsetjareglugerWirumnnariframkvmd    laganna.RtteraWgetaYessaWreglugerWarheimildumfrumvarpsinserhrsafnaWsaman   eittkvWitilaWgefaskUramyndafYeimatriWumsemgerterrWfyriraWkveWiWverWinnar wO  umreglugerW.AWWruleytiervikiWaWskyldurWherratilaWsetjareglurogreglugerWir B  tengslumviWeinstkkvWieftirYvsemstWaYykirtil.    l    lUm68  .Dۀgr.  l7݌ {  Ќ     kvWiWYarfnastekkiskUringar. nF   UmkvWitilbrWabirgWaI.  &  XrttfyrirkvWi68.gr.ergertrWfyrirYvaWfrumvrptilfjraukalagaogtilloka  fjrlagatilogmeWrinu2016fylgikvWumlaganr.88/1997.Samagildirumrsreikninga r tilogmeWrinu2016. e=   &  UmuppgjrrkisreikningstilogmeWrslokum2016gildirhinsvegarskv.2.mgr. 0 kvWisinsaWfylgt'0verWikvWumlaganr.88/1997samtYvaWfylgja;breyttrireiknings  skilaaWferWtilrsloka2016.FralmennumreikningsskilumeraWeinseittfrviksamkvmt  lgumnr.88/1997enYaWfelstYvaWfjrfestingergjaldfrWviWkaupenekkifrWsem i eignefnahagsreikningi,sbr.14.gr.laganna.RkisreikningsnefndkvaWtvnnurfrvikfr \4 almennumreikningsskilum,Y.e.aWhriflauna-,verWlags-oggengisbreytingastWulna ' reikningaskulifrWumendurmatsreikningeigiWfhjrkissj;Wienekkirekstrarreikning  ogaWfalliWorloferekkireikningsfrt,hvorkihjeinstkumstofnunumnrkissj;Wiheild.  kvWi2.mgr.gerirrWfyrirYvaWYessifrvikhaldist;breyttumlluppgjrrkisinstil `  ogmeWrslokum2016. S+!   UmkvWitilbrWabirgWaII. # f  01.mgr.kvWisinsergertrWfyrirYvaWrsfj;rWungsskUrslaumopinberfjrmlskv.  $ 12.gr.verWifyrstbirtinnanttaviknafrlokumfyrstarsfj;rWungs2017.Skv.5.gr.skal !W% fyrstafjrmlatlunsamYykktafAlYingivormnuWum2016ogYvfyrsthgtaWleggja J""& matframvinduopinberrafjrmlameWsamanburWiviWmarkmiWfjrmlatlunarrinu #' 2017. #(   02.mgr.kvWisinsergertrWfyrirYvaWfyrstarsskUrslarWherraskv.62.gr.skulibirt $ ) eigisWaren1.jn2017vegnarsins2016. v%N!*  '#-  & X Fylgiskjal. ( mAU?) dE?$ A^m   FjrmlaogefnahagsrWuneyti, a skrifstofaopinberrafjrmla: T,    Umsgnumfrumvarptillagaumopinberfjrml.   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