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Ќ     kvWi38.gr.lagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,gildaum " byrgWforstWumannarkisaWilaAhluta. #   byrgWinnrm.a.tilYessaWreksturogfjrstUringrkisaWilasskilvirkogsamrmiviW  $ samYykktartlanirskv.31.og32.gr.Xskalb;khaldrkisaWilagefasemrttastamyndaf !W% fjrhagsstWuogrsreikningurgerWursamrmiviWlgogskilaWtilhlutaWeigandirWherra. J""& XskulumnaWarlegogrsfj;rWungsleguppgjrgefasemgleggstamyndaffjrhagsstWu #' ogskuldbindingumrkisaWilahverjumtma. #(   Farisrstkstj;rnfyrirrkisaWilaferumbyrgWhennareftirYeimlgumsemumstofn $ ) uninagilda. v%N!*   A&"+ &     9|  837  .8%ۀgr. (   9|  FjrstUring.9|{  Ќ     RWherraberbyrgWlausafjrstUringurkissj;Ws.RkisaWilumAhlutaerheimilt,aW  fengnusamYykkirWherra,aWhaldaeiginbankareikningatilaWsinnadaglegumgreiWslum. a '(VaxtatekjurafalmennumbankainnstWumrkisaWilaAhlutaskulurennarkissj;W.Vextir T, afhfuWst;lseignsj;WasemheimildirhafasrlgumtiltekjufrsluvaxtaeruundanYegnir  kvWum3.mlsl.    RWherraberbyrgWinnheimtuogvrsluallrateknaAhlutarkissj;Wssemrennaskulu   rkissj;WaWundanskildumrekstrartekjumrkisaWilaAhluta,sbr.3.mgr.51.gr.,semskulu  X innheimtarafhlutaWeigandirkisaWilaogrWstafaWsamrmiviWtlanir. K #  9|  838  .8&ۀgr.      9|  LnastUring.9|   Ќ     RWherraannastlntkurrkissj;WsogrkisaWilaAhlutagrundvelliheimildafjrlaga wO  ogsamrmiviWlgumlnasUslurkisins,nr.43/1990.RkisaWilumAhlutaerY;heimilt B  aWeigaviWskiptinstaWgreiWsluendaerYsamiWumgjaldfresttilskemmritmaogtgjld    ummttaffjrveitinguYessrsYegarviWskiptineigasrstaW.     RWherraskalgrundvellifjrmlatlunarsetjarlegaframstefnuummarkmiWogviW {  miWfyrirlnastUringurkisinstilfimmrahiWskemmsta.Stefnanskaljafnframtfelasr nF herslurtgfurkisverWbrfaoglnasamsetningurkissj;Ws,httuYttiogupplUsinga 9 gjf.    EftirsamYykktfjrlagaogeigisWarenfyrirrslokskalrWherrasetjaframrstlunum  lnsfjrflunrkisins.0rstluninnieigaaWkomaframupplUsingarumtlaWatgfurkis r verWbrfa,afborganirogYr;unhandbrsfjrkomandiri. e= &  9|  839  .8'ۀgr.    9|!  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RWherram;taralmennastefnuumeignirogrttindieigurkisins.Slkstefnaskalfjalla `  ummarkmiWogherslurrkisinsummeWferWognUtingueignaogrttinda,eftireignaflokk S+! umskv.1.mgr. "   RWherraerheimiltaWfradaglegaumsUslueignaskv.1.mgr.tilsrstakrarstarfseiningar # eWarkisaWilasemstarfarhansbyrgW.XeirristarfseiningueWarkisaWilaerheimilt,aW  $ hfWusamrWiviWrWherra,aWfraafnot,umsj;nogrekstureignatilannarsrkisaWilameW !W% srstkusamkomulagi. J""& 9|  844  .8,ۀgr. #(   9|:  Eigandastefnarkisinsflgum.9|:%; $ ) Ќ     RWherram;taralmennaeigandastefnufyrirllflgeigurkisins.0almennrieiganda v%N!* stefnuskalgeragreinfyrirmarkmiWumogherslumrkisinsmeWeignarhaldinu,samtYeim A&"+  grunngildumsemskulugildaumsamskiptiogupplUsingagjfmillieigandaogflags.  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T,   SmuaWilumerheimiltnsrstakrarlagaheimildaraWseljalausaf,svosemkutki,  vlar,hldogannanbnaW,ognUtaandvirWiWtilendurnUjunarbnaWiogtkjum.  5z  6V  .6ۀKAFLI  X    5zT  ReikningsskilogskUrslugerW.5zTT  K #  Ќ   9|  849  .81ۀgr.      9|U  SkUrslurogupplUsingar.9|UU    Ќ     SkUrslurogupplUsingarumrkisfjrmlskuluveragreinarg;War,reiWanlegarogsettar   framtmanlegaogbirtaropinberlega. wO    RWherrahefureftirlitmeWYvaWreikningsskilogskUrslugerWssamrmiviWkvWi B  lagaYessara.    &  9|  850  .82ۀgr. {    9|W  Starfsemiogverkefnirkisins.9|W X nF Ќ     StarfsemiogverkefnirkisinsflokkastmeWeftirfarandihtti: 9 / /"i0J"  i0J$Y2%  1  .3  Ԉ0    Ahluti.TilAhlutatelststarfsemiogverkefnisemerueinkanlegafjrmgnuWmeW  skatttekjum,lgbundnum_Yj;nustutekjum_ԀeWaframlgum.i0J$YQY݌ Ќ  'W"i0J"  i0JZ2%  2  .3  Ԉ0    Bhluti.TilBhlutateljastfyrirtkioglnastofnanirsemeruundirbeinnistj;rnrkisins r ogrekinerubyrgWrkissj;Ws.XessiraWilarstarfamarkaWiogstandaaWstrstum e= hlutaundirkostnaWiviWstarfsemisnameWtekjumafsluvrueWaYj;nustutilal 0 menningsogfyrirtkja.i0JZ[݌ Ќ  "i0J"  i0JP]2%  3  .3  Ԉ0    Chluti.TilChlutateljastsameignareWahlutaflgmeirihlutaeigurkisins.TilC  hlutanstelsteinnigSeWlabanki0slands.i0JP]}]݌i Ќ    FlokkunstarfsemirkisinsergerWgrundvellialYj;Wlegs_hagskUrslustaWals_Ԁumopinber \4 fjrml. ' 9|  851  .83ۀgr.    9|_  TekjurAhlutarkissj;Ws.9|_` `  Ќ     SkilgreiningogflokkunteknaAhlutarkissj;WsskalgerWsamkvmtalYj;Wlegumhag S+! skUrslustaWliumopinberfjrmlYarsem_megintekjuflokkar_Ԁeruskatttekjur,_tryggingagjld_, " fjrframlgogtekjur&  semgreinast_eignatekjur_,rekstrartekjurrkissj;WsogrkisaWilaA # hluta,sektirogskaWabtur,framlgogaWrartekjur.'a  $   Rekstrartekjurrkissj;Wsskv.1.mgr.ntilteknafyrirveittaYj;nustuYarsemgjaldtaka !W% erkvrWuWsamkvmtlgumumaukatekjurrkissj;Ws,nr.88/1991. J""&   RekstrartekjurrkisaWilaAhlutaskv.1.mgr.ntilteknasemtengjastmeWbeinumhtti #' rekstrirkisaWilaogskiptastannarsvegarlgbundnartekjuroghinsvegartekjuraffrjlsum #( viWskiptumfyrirveittaYj;nustu._Rekstrartekjurnar_ԀfrastbWisemtekjuryfirlitifyrirrkis $ ) sj;WheildogreikningumhlutaWeigandirkisaWilaAhluta. v%N!*   A&"+ & ,  9|  852  .84ۀgr. (   9|f  GerWogframsetningreikningsskila.9|f}f  Ќ     ReikningsskilfyrirA-hlutarkissj;WsheildskulugerW##grundvellialYj;Wlegrareikn  ingsskilastaWlaԀfyriropinberaaWilasemmiWaviW_rekstrargrunn_._Reiknings',(eskilarW_Ԁgetur a frestaWtmabundiWaWtakaupphlutaaf_stWlunum_,endaliggitilYessmlefnalegarstWur. T, 0rkisreikningiskalgeragreinfyrirhvaWaatriWumstaWalsinserekkifylgt,stWumYessog  hrifumafkomuogfjrhag.    ReikningsskilfyrireinstakarkisaWilaAhlutaskuluuppfyllakrfurlagaumrsreikn   inga,nr.3/2006.  X   ReikningsskilfyrirBogChlutarkissj;Wsskuluuppfyllakrfurlagaumrsreikninga, K #  nr.3/2006.    9|  853  .85ۀgr.     9|Ek  ReikningsrrkisaWila.9|Ekk wO  Ќ     ReikningsrrkisaWilaskalveraalmanaksriW. B  & , 9|  854  .86ۀgr.     9|l  GerWogskilrsreikningaA-,BogChluta.9|lm {  Ќ     rsreikningurrkisaWilaA-hlutaskaluppfyllakrfurlagaumrsreikninga,nr.3/2006, nF sbr.52.gr.JafnframtskalYarsUna',l: 9 / /"i0J"  i0Jn2%  1  .3  Ԉ0    SamanburWrauntlumogfjrveitingumtilrekstrar,rekstrartilfrslna,fjrmagns  tilfrslnaogfjrfestingar.i0Jnn݌ Ќ  "i0J"  i0Jp2%  2  .3  Ԉ0    YfirlitumbreytingarfjrveitingumogstWuYeirrarslok.i0Jp@p݌r Ќ    FjrsUslarkisinsseturleiWbeiningarumframsetninguupplUsingarsreikningum. e=   RkisaWilarAhlutaskuluskilarsreikningiogeignaskrtilFjrsUslurkisins,hlutaW 0 eigandirWherraogRkisendurskoWunareigisWaren28.febrarrhvert.    RkisaWilarBogChlutaskuluskilarsreikningitilFjrsUslurkisins,hlutaWeigandirW  herraogRkisendurskoWunareigisWaren31.marsrhvert. i   HverrWherraskalsjtilYessaWrkisaWilarsemundirhannheyrauppfyllikvWiYessarar \4 greinarumskilafrestrsreikninga. ' 9|  855  .87ۀgr.    9|It  UndirritunrsreikningaAhluta.9|Itt `  Ќ     rsreikningurrkisaWilaAhlutaskalritaWurafviWkomandiforstWumanniYarsemm.a. S+! komiframaWhannsgerWursamrmiviWlgogreglursemgildaumreikningsskilrkisins " ogaWrarupplUsingarsemnauWsynlegarerutilglggvunarrekstrarafkomuogstWurkis # aWilans.  $ 9|  856  .88ۀgr. 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B    9|  Undirritunrkisreiknings.9|{    Ќ     MeWrkisreikningiskalfylgjaundirritunrWherraog_fjrsUslustj;ra_ԀtilstaWfestingarYv   ',BaWreikningurinnsgerWursamrmiviWlgogreglursemgildaumreikningsskilrkisins {  ogaWrarupplUsingarsemnauWsynlegarerutilglggvunarafkomuogstWurkissj;Ws. nF 9|  858  .8:ۀgr.    9|  StaWfestingrkisreiknings.9|)  Ќ     RWherraskalleggjaframfrumvarpAlYingitilstaWfestingarrkisreikningi.0greinargerW r meWfrumvarpinuskalfjallaum_niWurstWutlur_Ԁreikningsinsoggeragreinfyrirfrvikum e= tekna,tgjaldaog_lnamla_ԀfrsamYykktumheimildumAlYingis. 0 9|  859  .8;ۀgr.    9|L  EndurskoWun.9|LÌ i Ќ     RkisendurskoWunerendurskoWandirkisreikningsogrsreikningarkisaWila. \4 9|  860  .8<ۀgr.    9|  _MnaWarskUrsla_ԀfyrirAhlutarkissj;Ws.9|&  Ќ     InnanYrjtudagafrlokumhversmnaWarskalrWherrabirtaskUrslugrundvelli `  uppgjrsFjrsUslurkisinsum_greiWsluhreyfingar_ԀAhlutarkissj;WsvegnanstliWinsmnaW S+! armeWsamanburWiviWtlanirinnanrsinsogtkomusamatmabilsriWundan.Slk " _mnaWarskUrsla_Ԁskalm.a.innihaldaupplUsingar&  uminnheimtartekjur,greiddgjld,fjrfest # ingu,fjrmgnunogskuldastWu.'Ԑ  $ 9|  861  .8=ۀgr. 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XskalrWherrasetjareglugerWuminnriendurskoWungrundvellialYj;WlegaviWur  kenndrastaWla,sbr.65.gr.Xarskalm.a.fjallaWumfyrirkomulaginnriendurskoWunar,verk   lagsreglur,skrninguverkferla,viWmiWumg;WastarfshttiogmatmeginhttuYttum  X rekstrar. K #  &  9|  868  .8Dۀgr.      9|m  Gildistaka.9|m   Ќ     LgYessiWlastgildi1.janar2016.ViWgildistkulagaYessarafallargildilgumfjr wO  reiWurrkisins,nr.88/1997,meWsWaribreytingum. B  ' a   kvWitilbrWabirgWa.   I. {   I  XrttfyrirkvWi68.gr.skulufrumvrptilfjraukalagaoglokafjrlagatilogmeWrinu nF 2016fylgjakvWumlagaumfjrreiWurrkisins,nr.88/1997.Samagildirumrsreikninga 9 rkisaWilatilogmeWrinu2016.    XrttfyrirkvWi68.gr.gildakvWilagaumfjrreiWurrkisins,nr.88/1997,umuppgjr  rkisreikningstilogmeWrinu2016.ViWmathrifumlauna-,verWlags-oggengisbreytinga r stWulnareikningaskalbeittsmuaWferWumogrkisreikningifyrrira.MeWsamahtti e= skalfalliWorlofekkireikningsfrthjeinstkumstofnunumeWarkissj;Wiheild. 0   EfgildistakaeinstakrakvWalagaYessarasamkvmtkvWitilbrWabirgWafelursr  aWforsendurfyrirframkvmdfjrlaga,sbr.IV.kafla,eruekkifyrirhendigildakvWilaga  nr.88/1997. i @# II.  '   rsfj;rWungsskUrslaumopinberfjrmlskv.12.gr.skalfyrstbirtinnanttaviknafr  lokumfyrstarsfj;rWungs2017.    rsskUrslarWherraskv.62.gr.skalbirteigisWaren1.jn2017vegnarsins2016.#z#