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'#-   _Fjrlaganefnd_ԀtelureWlilegtaWrWuneytiW& a  tryggimeWreglugerWeWaWrum_rrWum_ԀaW ( ngarbirgWirolusutWtilstaWarlandinutfrefnahagslegum_ryggissj;narmiWum_Ԁn  YessaWrkissj;Wurveiti_greiWslufresti_Ԁ_aWflutningsgjldum_.'a(   13._Tryggingaf_Ԁvegna&  _gjaldYrotaskipta_.  T,   0skUrslu_RkisendurskoWunar_Ԁ'T4umendurskoWun_rkisreiknings_Ԁ2014segirbls.17:0rslok  2014vorutistandandi330_m.kr_.hj_skiptastj;rum_Ԁ_Yrotaba_ԀvegnagreiWslu_tryggingarfjr_  viWupphaf_gjaldYrotaskipta_.0desember2013laukRkisendurskoWunviWgreiningu_viW   skiptareikningum_Ԁ_tryggingarfjr_Ԁvegna_gjaldYrotaskipta_ԀoghefurtrekaWbentnauWsynYess  X aW_FjrsUslan_ԀljkiviW_uppgjriW_.0rslok2014eruennYeftirliWlega251_m.kr_._;upp K #  gerWri_Ԁ_skiptatryggingu_.Frrinu2013hefurveriWhaldiWutanumviWskiptareikninga_skipta    stj;ra_Ԁ_tekjub;khaldi_Ԁrkisins.SbreytingleidditilYessaWnerauWveldaraaWfupplUs    ingarumhvaWa_skiptastj;rar_ԀerumeWbskiptumogframhaldiafYvhefurveriWauW   veldaraaWfstaWfestingufrYeimumstWu_Yrotabanna_.RkisendurskoWunleggurherslu wO  aW_innheimtuembtti_Ԁ_upplUsi_Ԁ_FjrsUsluna_ԀreglulegaumstWu_Yrotaba_ԀYarsemtrygging B  hefurveriWgreidd.     lit_fjrlaganefndar_.  {    _Fjrlaganefnd_ԀtekurundirYbendinguaWljkaberiuppgjrinu.Xtelur_fjrlaganefnd_ nF aW_innheimtuembtti_ԀeigiaWkomaupplUsingumumstWu_innheimtuba_Ԁreglulegatil_Fjr 9 sUslunnar_Ԁsamkvmtfstum_verklagsreglum_ԀtilaWkomavegfyrirvandamlsemYetta  framtWinni.   14._LH_ԀsameinaWurBdeild_LSR_.  e=   bls.20!21skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segir: 0 Nefndvegumstj;rnar_LH_ԀlagWiriW2013tilaW_LH_ԀyrWisameinaWurB-deild_LSR_.Eftir  _sameininguna_Ԁskyldu_rttindareglur_ԀB-deildar_LSR_ԀgildaenY;YannigaWenginntapaWi  unnumrttivegna_sameiningarinnar_.Auknarskuldbindingarvegnasameiningarrttinda i erutlaWaraWhmarki331_m.kr_._Nvirtur_ԀsparnaWurrekstri_sj;Wanna_Ԁvegnasameiningar \4 YeirravartlaWur572millj;nir_kr_._Nett;sparnaWur_Ԁsamkvmt_reikniforsendum_ԀerYv234 ' millj;nir_kr_.   lit_fjrlaganefndar_.  `    _Fjrlaganefnd_ԀtrekarYautilmlisembeintvartilfjrmla-og_efnahagsrWuneytis_Ԁog S+! stj;rnenda_LSR_ԀaWlokiWverWiviWaWmetahagkvmniviWsameiningu_sj;Wanna_ԀhiWfyrsta " ogYarsemRkisendurskoWunhafilagtmathagrWiWaf_sameiningunni_ԀsrttaWhnfari # framogsparirkissj;Wi234millj._kr_.  $  15._Eftirlaunasj;Wur_ԀstarfsmannaBtvegsbanka0slands.  J""&   0skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segirbls.21:Umsj;n #' meW_Eftirlaunasj;Wi_ԀstarfsmannaBtvegsbanka0slandsfluttisttil_LSR_Ԁrinu2010.0fyrri #( skUrslum_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_ԀhefurveriWbentaWeWlilegast $ ) saWleggjaYennanlfeyrissj;WniWurYarsemslktleiWitil_hagrWingar_ԀogsparnaWar. v%N!* RkisendurskoWunhefurtaliWaWyrWiYaWgertvrihgtaWspararlegarmlega3_m.kr_. A&"+ rekstrarkostnaWisj;Wsins.0liti_fjrlaganefndar_ԀkemurframaWfjrmla-og_efnahagsrWu  '", neytiW_ԀtekurundirYessabendinguogtelurnefndinnauWsynlegtaWleiWamliWtillyktasem '#- fyrst. (z$. Ї lit& , _fjrlaganefndar_.  (   _Fjrlaganefnd_ԀtrekarWurframkomiWlitsittaWYarsemRkisendurskoWunhafilagtmat  hagrWiWafYvaWleggjasj;WinnniWurmegivntaYessaW_nett;sparnaWur_ԀrkisinsverWi  rlega3millj._kr_.ogYvsrttaWfaraaWrWleggingum',(Ostofnunarinnar. a  16._TryggingafrWileg_ԀstaWaAdeildar_LSR_.     0skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014erbentaW_heildar  staWa_ԀAdeildarsekkijafnvgi.Xsegirbls.21!22:_FjrmlaeftirlitiW_ԀhefurbentaW   mikilvgtsaWhkkaiWgjldtilaWnstWusj;WsinsjafnvgioghefurRkisendurskoWun  X tekiWundirYaW. K #    AWmati_tryggingafrWings_ԀYyrftiaW&  hkka_heildariWgjald_ԀtilA-deildarrnverandi    15,5%19,4%tilYessaWn_heildarstWu_Ԁdeildarinnar' jafnvgi,enhkkun17,4%ertalin    ngjanlegtilaWkomastWunniundir5%mrkin.    lit_fjrlaganefndar_.  B    _Fjrlaganefnd_ԀtrekarennnUYaWlitsittaWstj;rn_LSR_ԀberiaWsjtilYessaWdeildineigi    fyrirskuldbindingum.Nefndintelur_;sttanlegt_ԀaWekkisbiWaWleysargreiningi_Rkis   endurskoWunar_Ԁogfjrmla-og_efnahagsrWuneytisins_ԀvarWandi_fallnar_Ԁ_lfeyrisskuldbind {  ingar_ԀA-deildarsj;Wsins. nF  17.Opinbergjld.     0skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segirbls.27!28:ViW  lagningueruskattartekjuroghagnaWmrgumtilfellumtlaWireinstaklingaog_lg r aWila_.X;svoaW_upplUsingakerfi_Ԁrkisskattstj;ragetigreintmilliYesshlutatekjuskattssem e= lagWurersamkvmt_framtlum_ԀogYesssemertlaWurYgeturYaWekkisentYessarupp 0 lUsingartil_tekjub;khaldskerfisins_Ԁ_srlykli_.XrttfyriraWreyntsaWtakatillittilhrifa  tlanaeftirYvsemhgter,skaparYessiframkvmdhttuaWskatttekjursu_ofmetnar_  _rkisreikningi_. i   RkisendurskoWunhefurtrekaWlagtherslumikilvgiYessaWhgtsaWsrgreina \4 tluWgjldeinstaklingaog_lgaWila_Ԁ_tekjub;khaldskerfi_Ԁrkisins,ekkiaWeinsvirWisauka ' skattogopinbergjldheldureinnigaWraskatta._Fjrlaganefnd_ԀhefurtekiWundirYessa  athugasemdenbendirjafnframtaW_forgangsraWa_ԀYarfnotkunYeirrafjrmunasem_tiltkir_  erusamrmiviW_httumat_,arWsemiogmikilvgihverjumtma. `   lit_fjrlaganefndar_.  "   _Fjrlaganefnd_ԀtekurennnUundirmeWRkisendurskoWunumaWnauWsynlegts_skila # skyldum_ԀaWilumverWigertaWgreinamillieinstaklingaog_lgaWila_ԀviWskil_fjrmagns  $ tekjuskatti_. !W%   XtelurnefndinaWYarsemfjrmla-og_efnahagsrWuneytiW_ԀogFjrsUslarkisinstaki J""& undirmeWstofnuninniumaW_srgreindar_ԀupplUsingarkomiaWg;Wugagni,ekkisstviWmat #' _eftirstWvum_ԀrslokseWlilegtaWfjrmla-og_efnahagsrWuneytiW_ԀbeitisrfyrirYvaW #( _skilaskyldum_ԀaWilumverWigertaWgreinamillieinstaklingaog_lgaWila_ԀviWskil $ ) _fjrmagnstekjuskatti_. v%N!*   0fyrrilitum_fjrlaganefndar_ԀerjafnframttekiWundirYskoWun_RkisendurskoWunar_ԀaW A&"+ mikilvgtsaWhgtsaWsrgreinatluWgjldeinstaklingaog_lgaWila_Ԁ_tekjub;khalds  '", kerfi_Ԁrkisins.SamkvmtsvariFjrsUslurkisinsogfjrmla-og_efnahagsrWuneytisins_ '#- virWistunntaWaWgreina_gjldin_ԀvirWisaukaskattienekkiYingog_sveitarsj;Wsgjldum_Ԁog (z$. mlir_fjrlaganefnd_ԀmeWYvaWYessibreytingverWigerW,YarsemYaWstyrkieftirlitmeW ( _tekjufluninni_ԀaWmati_RkisendurskoWunar_.XsagWieinnigniWurstWunefndarinnaraWhn  teldiaWYessibending_RkisendurskoWunar_Ԁvrikominrttanfarveg.   18._VirWisaukaskattur_.  T,   bls28skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segir:  ReynslansUniraWyfirleitttekstaWeinsaWinnheimtaum2%af_heildarfjrhW_ԀYessara  tlanahverjuri.Xessvegnaeru98%Yeirraekki_tekjufrW_ԀoghafaYvekkiveruleghrif   uppgjr_virWisaukaskatts_.  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ReynslansUniraWyfirleitttekstaWeinsaWinnheimtaum2%af_heildarfjrhW_ԀYessara  tlanahverjuri.Xessvegnaeru98%Yeirraekki_tekjufrW_ԀoghafaYvekkiveruleghrif r uppgjr_virWisaukaskatts_.  e=   0fyrrnefndulititaldi_fjrlaganefnd_ԀaWefnahags-og_viWskiptanefnd_ԀYyrftiaWfarayfir 0 Yessabendingu_RkisendurskoWunar_ԀogleggjamathvortbreytaYyrftifyrirmlumlagaum  tekjuskattumtluWgjld_framteljendur_ԀtilaWdragamttirYeimvandamlumsem  stofnuninlUsirskUrslusinni. i   _Fjrlaganefnd_Ԁ;skaWieftirmatirWuneytisinsYvhvortYaWteldiaWbreytaYyrftibeitingu \4 tlanaogYtillkkunareWahvortrWuneytiWteldiaWnverandifyrirkomulagtryggWiYann ' _innheimturangur_ԀsemaWvristefnt.X;skaWinefndineftirupplUsingumumhvortYeir  aWilarsem_virWisaukaskattsnmeri_ԀhefurveriWlokaWhjhefWufengiWnUtt,annaWhvorteigin  nafni,makaeWafyrirtkis. `    0svarirWuneytisinssegiraWinnheimtatlanavirWisaukaskattiseittaffl;knari S+! verkefnum_skattkerfisins_,bWimeWtillititil_lagningar_ԀogeftirlitsogYekkisWurinn " heimtu.RWuneytiWteljilkkuntlunumekkirWtilb;taheldurYvertm;ti.XaWsem # vantissamstillingogsamrWmilli_skattastofnanna_ԀYriggja,_Y.e._Ԁrkisskattstj;ra,skattrann  $ s;knarstj;raogtollstj;ra.NYegarliggifyrirdrgaW_samstarfssamningi_ԀYeirramillumsem !W% m.a.sliWurYeirriviWleitnirWuneytisinsaWeflavarnirnargegntlunum_virWisaukaskatts_ J""& YvskyniaWbtainnheimtuYeirra.UpplUsingarumhvortaWilarsem_virWisaukanmeri_Ԁhafi #' veriWlokaWhjhafifengiWnUtt,annaWhvorteiginnafni,makaeWafyrirtkis,liggiekki #( fyrir.RWuneytiWmunihinsvegarfaraYessleitviWembttirkisskattstj;raaWYaWtaki $ ) samanstuttagreinargerWumYettaml. v%N!*   _Fjrlaganefnd_Ԁ;skaWieinnigeftirafstWuefnahags-og_viWskiptanefndar_Ԁtilmlsinsogt;k A&"+ nefndinerindiWfyrirfundisnum.Efnahags-og_viWskiptanefnd_ԀvaktiathygliYvaW  '", _fjrlaganefnd_ԀgtikallaWtilnauWsynlegasrfrWingatilaWleggjamathvortstWavri '#- tilaWbreytaumrddufyrirkomulagitlanansrstakraraWkomuefnahagsog_viWskipta (z$. nefndar_.NefndinmunYvekkiskilaumsgntil_fjrlaganefndar_Ԁumframangreindabendingu ( frRkisendurskoWun.   lit_fjrlaganefndar_.  a   _Fjrlaganefnd_ԀtelureWlilegtaWfjrmla-og_efnahagsrWuneytiW_ԀleggimathvortstWa T, stilaWbreytatilhguntlanaYarsemniWurstWur_RkisendurskoWunar_ԀbendatilaWYr  _innheimtist_Ԁekki.EnguaWsWurYarfaWskoWaheildarhrifYeirraWurenunnteraWleggjatil  breytingartilhgunYeirra._Fjrlaganefnd_ԀtelurnauWsynlegtaWfjrmla-og_efnahagsrWu   neytiW_ԀtryggiflugtsamstarffyrrgreindraaWilaogfaglegabeitingutlanatilaWtryggja  X _skattskil_.Nefndinmun;skaeftiraWrWuneytiWgerigreinfyrir_samstarfssamningnum_Ԁog K #  WrumaWgerWumsemtlaWeraWbta_innheimtuskil_ԀYegargengiWhefurveriWfrhonum.     19.EftirstWvar_hfuWst;ls_Ԁ_virWisaukaskatts_.      bls.28skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014eryfirlityfir wO  eftirstWvar_hfuWst;ls_Ԁ_virWisaukaskatts_.0liti_fjrlaganefndar_ԀumskUrslu_Rkisendur B  skoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2013segirm.a.umeftirstWvar_hfuWst;ls_Ԁ_virWis    aukaskatts_ԀaWYrhafiveriWfrWarniWurrslok2013um11,6_ma.kr_.vegnatlanaog   _heildareftirstWvar_Ԁ_virWisaukaskatts_ԀhafinumiWrslok19,6_ma.kr_.ogYarafhafitlanir {  numiW12,1_ma.kr_.eWa61,5%.EftirstWvarvirWisaukaskattinialltafturtilrsins1990. nF   Xsegirlitinu:Xarsem_eftirstWvarnar_Ԁnallttilrsins1990;skaWi_fjrlaganefnd_Ԁeftir 9 upplUsingumumhvortelstueftirstWvarvru_;frgengnar_Ԁvegna_mlaferla_ԀeWahvortaWrar  stWurvrufyrirYvaWuppgjriYeirravriekkilokiW.EinnigspurWinefndinhvorthgt  vriaWflokkastWur_eftirstWva_Ԁeftirhelstu_tilefnum_ԀoggerastuttagreinfyrirYeim.0svari r _RkisendurskoWunar_ԀsegiraWstofnuninhafiekkiupplUsingarumYflokkunsem_fjrlaga e= nefnd_Ԁ;skaWieftir.ReynslanssaWflestumtilfellummegirekjaYrtil_gjaldYrotaskipta_ 0 semgetitekiWtalsverWantma.XgetiveriWumaWrWafyrirtkisemhafihttstarfsemien  ekkinWstforrWamennYeirratilaWhefjaformlegt_innheimtuferli_.EinniggetiveriWumaW  rWaeinstaklingasemsubsettirerlendis. i   0litinubeinirnefndinYvtilfjrmla-og_efnahagsrWuneytisins_ԀaWhefjavinnuviWaW \4 greinaeftirstWvar_virWisaukaskatts_Ԁsemnialltafturtilrsins1990oggera_fjrlaganefnd_ ' greinfyrirniWurstWunni.    _Fjrlaganefnd_Ԁ;skaWieftirfyrrgreindumupplUsingumfrfjrmla-og_efnahagsrWu  neytinu_Ԁvegnaranna2013,_2014_Ԁog2015,lgjuYrfyrir. `    0svarirWuneytisinssegir:RWuneytiWfagnarYeirritillgu_fjrlaganefndar_ԀaWfariWverWi S+! greiningu_eftirstWvum_Ԁ_virWisaukaskatts_Ԁalltfrrinu1990ogmunrWastYvinnslu " einsflj;ttogauWiWer.RaunarerYessiYtturhlutiafheildarendurskoWun_virWisaukaskatts_ # semennergangiogmunekkiljkafyrrenlokYessars.  $  lit_fjrlaganefndar_.  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'  22._Skattstyrkir_.     0skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segirbls.30: `  undanfrnumrumhefurRkisendurskoWunvakiWathyglimeWferW_skattstyrkja_Ԁb;khaldi S+! rkisins,flokkunYeirraog_lagaumhverfi_.XaWvarogermat_RkisendurskoWunar_ԀaWAlYingi " YurfiaWskoWaforsendurYessaWsetjasrstakalggjfum_skattstyrki_ԀYarsemkveWiWvri # skUrtummarkmiW_skattafsltta_ԀogYauvruvelskilgreindogmlanleg.Allarforsendur,  $ athuganirogtreikningarsemlgWvrufyrirYingiWYyrftuaWveratarlegogskjalfest.X !W% erlagttilaWgildistmiyrWillumtilfellumtakmarkaWur.0liti_fjrlagnefndar_ԀfyrirriW J""& 2013kemurframaWhnersammlaYessaribendinguogbeinirYvtilfjrmla-og_efna #' hagsrWuneytisins_ԀaWhefjavinnslufrumvarpsYessaveru. #(   _Fjrlaganefnd_Ԁ;skaWieftirupplUsingumumstWumlsinsfrfjrmla-og_efnahagsrWu $ ) neytinu_ԀogspurWihvortrWuneytiWynniaWsrstakrilggjfum_skattstyrki_.0svarirWu v%N!* neytisinssegiraWviWvinnslunUrralaganr.123/2015,umopinberfjrml,hafiveriWskoWaW A&"+ hvorttakattiuppsrstakalggjfum_skattastyrki_.NiWurstaWanhafiorWiWsaWngjanlegt  '", vriaWleggjaformlegaframuppgjr_skattastyrkjum_ԀgreinargerWmeW_fjrlagafrumvarpi_ '#- hversrs,sbr.2._tlul_.2.mgr.17gr.laganna. (z$. Ї lit_fjrlaganefndar_.  (   _Fjrlaganefnd_ԀbeinirsemfyrrYeimtilmlumtilfjrmla-og_efnahagsrWuneytisins_ԀaW  hefjavinnslufrumvarpsYessaveruogtrekaraWfjrlgumrhvertkomiframtlunsem  sUniumfang_skattstyrkja_ԀogsWanverWisamanburWurbirturviW_rauntlur_Ԁ_rkisreikningi_Ԁr a hvert.YfirlitiWverWiYvformisemRkisendurskoWunhafilagttil. T,  23.Innheimta_d;msekta_Ԁog_sakarkostnaWar_.     bls.32skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segir:Rkis   endurskoWunbarafskrift;greiddra_d;mssekta_Ԁog_mlskostnaWar_Ԁrslok2014samanviW  X niWurstWurrskUrslu_RkisendurskoWunar_Ԁfrrinu2009.NiWurstaWanersaWeingngu K #  greiWastum5,7%af_lgWum_Ԁsektumog_sakarkostnaWi_.MismunurinnerannaWhvort_bak    frWur_,efeinstaklingarafplnasektsnafangelsieWatakahanat_samflagsYj;nustu_,    eWahreinlegaafskrifaWurvegna_fyrningarkvWa_Ԁefekkihefurreynstplssfyrir_sektarYola_   fangelsumlandsins.Strsturhluti_mismunarins_ԀerafskrifaWur.XverYaWskoWun_Rkis wO  endurskoWunar_ԀaWYrfs_viWb;tarniWurfrslu_ԀaWfjrhW1.836_m.kr_ԀogaW_afskriftar B  reikningurinn_Ԁtti_a.m.k._ԀaWstanda6.189_m.kr_.      _Fjrlaganefnd_Ԁ;skaWieftirYvviWinnanrkisrWuneytiWaWYaWupplUstiumYaurrWisem   YaWhygWistleggjatil_til_ԀaWbtainnheimtusektaog_sakarkostnaWar_ԀogtilaWtryggjaaW {  _innheimturangur_ԀyrWisvipaWurogviWinnheimtuopinberragjalda.:skaWvareftir_rkstuWn nF ingi_ԀfyrirYeimtillgumogaWmeWsvarinuyrWilgWframraunhftlunsemtryggWi_inn 9 heimturangur_ԀsemstWistsamanburWviWinnheimtuopinberragjalda.0svarirWuneytisins  segiraWsamkvmtkvWiIIItilbrWabirgWameWnUjumlgumumfullnustu_refsinga_,nr.  15/2016,skulirWherrasetjalaggirnarstarfsh;ptilaWendurskoWarrWiyfirvaldatil r innheimtusektaog_sakarkostnaWar_ԀmeWYaWaWmarkmiWiaWbta_innheimtuhlutfall_. e= _Starfsh;purinn_ԀeigiaWskilarWherraskUrsluummliWsamt_lagafrumvarpi_ԀeigisWaren1. 0 okt;ber2016.Samkvmt_verkefnatlun_ԀsemliggifyrirrWuneytinusgertrWfyriraW  gerWverWigreinfyrirstarfi_starfsh;psins_ԀmeWbrfimank.semogfyrir15.gstnk.   lit_fjrlaganefndar_.  \4   _Fjrlaganefnd_ԀteluraW_innheimturangur_Ԁsektas;viWunandi.MliWhefurveriWrttY; ' nokkuWnefndinni._Fjrlaganefnd_ԀmunbWaeftirtillgum_starfsh;psins_ԀogtakamliWupp  aWnUjuYegartillgurhansliggjafyrir.VsarnefndineinnigtilbrfssemhnsendirWherra  nUlegaummliW.Xtelur_fjrlaganefnd_ԀaWmeWtillgumoggreinargerWumrWuneytisins `  YurfiaWfylgjaraunhfarsviWsmyndirhvaWarangritaliWeraWhvertillagaskili. S+!  24.35%_fjrlagaliWa_Ԁumfram_fjrheimildir_.  #   0skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segirbls.36:0  $ skUrslusemRkisendurskoWungaftumframkvmdfjrlagafyrirriW2014komframaW !W% greiddgjldvegna252_fjrlagaliWa_ԀeWa65%voruundir_fjrheimild_Ԁumsamtals25,9_ma.kr_. J""& Greiddgjldvegna138_fjrlagaliWa_ԀeWa35%f;ruframr_fjrheimild_Ԁumsamtals13,5 #' _ma.kr_. #(   AfYessuleiWiraWsjaldanerhgtaWfrarttmtarstWurfyrirYvaWforstWumenn $ ) stofnitiltgjaldaumfram_fjrheimildir_Ԁfjrlagaog_fjraukalaga_.Slk_umframgjld_ԀttumeW v%N!* rttuaWleiWatilviWurlagagagnvartviWkomandi_forstWumnnum_ԀsamrmiviWlg.Rkis A&"+ endurskoWunerY;ekkikunnugtumaWslkumviWurlgumhafiveriWbeittgagnvartYeimsem  '",  stofnuWutiltgjaldaumframheimildirrinu2014. '#-   _Fjrlaganefnd_Ԁ;skaWieftir&   upplUsingumumYrleiWirsemfjrmla-og_efnahagsrWu ( neytiW_ԀmunmlameWviW_fagrWuneytin_Ԁog_fjrlaganefnd_Ԁ'(;~AlYingistilaWkomavegfyriraW  stofnanirfarijafnrkummliframr_fjrheimildum_ԀoghrumrWir.Xvar;skaWeftir  afstWurWuneytisinstilbendingar_RkisendurskoWunar_ԀumaWbeittyrWiviWurlgum a gangvartYeimsemekkihlUWafyrirmlumfjrlaga. T,   AWmatifjrmla-og_efnahagsrWuneytisins_ԀhefurveriW;hgtumvikaWbeitaviWurlgum  _starfsmannalaga_Ԁgagnvart_forstWumnnum_Ԁstofnanasemfaraframrheimildumfjrlaga,  YrttfyrirkvWi_fjrreiWulaga_Ԁog_starfsmannalaga_ԀYaraWltandi.0Yvsamhengimegibenda   hvorthlutaWeigandiforstWumaWurgetihafthriftgjldeWaYaurWistafutanaWkomandi  X Yttum.EinsseinhverjumtilvikumumaWrWaaWforstWumennleggitilaWgerWirsem K #  ekkisustaWfestarafrWuneytiogkomiYvekkitilframkvmda.MeWvsantillagaum    opinberfjrmlkomiframskUrskyldaforstWumannaoghversrWherratilaWbregWastviW    frvikum.Xannigkomifram35.gr.aWforstWumaWur_rkisaWila_ԀskuliupplUsahlutaWeigandi   rWherrantafarumfrvikfrrekstrartlun,stWurYeirraoghvernigfyrirhugaWsaW wO  bregWastviWYeim.HlutaWeigandirWherraskuliupplUsaforstWumanninnan15dagaum B  afstWusnatil_fyrirhugaWra_ԀviWbragWa.     lit_fjrlaganefndar_.  {    _Fjrlaganefnd_ԀersammlabendinguogniWurstWu_RkisendurskoWunar_.Nefndintelur nF nauWsynlegtaWrWuneytintaki_bendinguna_Ԁtil_alvarlegrar_ԀskoWunar,geri_forstWumnnum_ 9 og_byrgWaraWilum_Ԁ_rkisrekstrar_ԀgreinfyrirbyrgWYeirraogboWiframhaldinuYraWgerWir  semRkisendurskoWunleggurtilaWbeittverWihaldiforstWumennstofnunumekkiinnan  _fjrheimilda_.XtelurnefndinaWnUleglgumopinberfjrmlsutilmikillab;tatilaW r tryggja_aga_Ԁframkvmdfjrlagarkisins. e=  25._FjrlagaliWir_Ԁm.a.meWlgeWasamningsbundnumtgjldum.     bls.36skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segir:X  bendirstofnuninaWbtaYurfitlanagerWfjrlagavegnaUmissa_fjrlagaliWa_,m.a.liWa i meWlg-eWasamningsbundnumtgjldumsemekkiverWurbreyttmeWskmmumfyrirvara, \4 staWYessaWfellasjlfkrafaniWurstWuslkraliWameW_lokafjrlgum_._:skiptri_Ԁ_fjrheimild_ ' srstkum_fjrlagaliW_ԀsemtlaWurertilaWmta_;fyrirsWum_Ԁtgjldumrkissj;WsmrW  stafatilslkra_umframgjalda_ԀYannigaWYauleiWiekkitilYessaWtgjldverWiumfram_fjr  heimild_Ԁrsins. `    _Fjrlaganefnd_Ԁ;skaWieftirafstWufjrmla-og_efnahagsrWuneytisins_ԀtilYessarabend S+! inga.0svarisnusegirrWuneytiWaWviWundirbning_fjrlagafrumvarps_ԀhversrskveWi " rkisstj;rnin_tgjaldaramma_ԀfrumvarpsinsogskiptinguhansmillirWuneyta.ViWYkvrWun # sm.a.litiWtiltlanaumsvonefndbundinog_kerfislg_Ԁtgjld,_Y.m.t._Ԁumlg-eWasamn  $ ingsbundintgjld,oghvemikilYausutalinverWanstari.Eftir_rammasetningu_Ԁrkis !W% stj;rnarljkihvertrWuneytiviWtfrslueiginrammaogberiYvsambandibyrgWaW J""& rWstafanguftillg-eWa_samningsbundinna_ԀverkefnasamrmiviW_tgjaldatlanir_. #' EftirsetningufjrlagaberirWuneytibyrgWYvaWframfylgja_fjrheimildum_Ԁvegnaslkra #( verkefnaeinsogkosturer.XaWgetikomiWtillitainnanrsinsaWbreytalagakvWumeWa $ ) reglugerWumYvskyni.Hinsvegarmegiveralj;staWtlanagerWumslk_tgjaldakerfi_Ԁgeti v%N!* veriWhWtalsverWri;vissuogframvindamla_fjrlagarinu_ԀgetivikiWfrYvsemgertvar A&"+ rWfyrirYannigaWlokrsinsgetihafamyndast_umframgjld_ԀeWa_afgangsheimildir_.  '",   _FjrlagaliWurinn_Ԁ09-989_:fyrirsW_Ԁ&  tgjldseinskonar_varasj;Wur_ԀtilaWbregWastviW '#- ;vntumatburWumog_;fyrirsWum_Ԁtgjldum''_fjrlagarinu_ԀnYessaWYaWraski_tgjalda (z$. hliW_Ԁfjrlaga.RWstfun_fjrheimildar_ԀYessaliWarshWstrngumskilyrWumogsfyrstog ( fremsttlaWaWmtahugsanlegumfrvikumlauna-,gengis-og_verWlagsforsendum_Ԁfjrlaga.  EinnigsrYessi_fjrheimild_ԀtluWtilaWbregWastviWWrummeirihttar_;fyrirsWum_Ԁtgjld  umsem;hjkvmilegtsaWrkiWmti,svosemtgjldumvegna_nttruhamfara_,;vntum a _rekstrarfllum_Ԁoglkamlum.LiWurinnsekkitlaWurtilmillifrslu_fjrheimilda_Ԁvegna T, _tgjaldaauka_ԀafWrumtogaenaWframangreinirreglubundinnistarfsemirkisinseinsog  Yegar_rekstrarhalli_ԀmyndaststarfsemitiltekinnastofnanaeWaverkefna.    XteljirWuneytiWaWYaWkynniaWgefavillandimyndafafkomueinstakra_rkisaWila_Ԁog   rWuneytamiWaWviWfjrlgeftekiWyrWiuppYvaWmillifratilYeirra_fjrheimildir_Ԁaf  X liWnum_:fyrirsW_Ԁtgjldvegnaannarra_tgjaldafrvika_ԀenaWframangreiniogmundifremur K #  letjaenhvetjaaWilatilaWleitastviWaWhaldatgjlduminnan_fjrheimilda_.     lit_fjrlaganefndar_.      _Fjrlaganefnd_Ԁersammlabendingu_RkisendurskoWunar_.NefndinteluraWekkinist wO  viWunandistj;rntgjldumYessaraliWanemameWbttritlanagerWogmeWYvaWbeita B  _fjrlagaliWnum_ԀkomitilYessaWfjrveitingardugiekkifyrirgjldumstaWYessaWfellaniWur    gjldumframtekjur.XernefndinsammlarWuneytinuumaW_fjrlagaliWurinn_Ԁ_:fyrirsW_   tgjldsnUttureinskonarneyWartilvikum. {   26.Forsendurfyrirsamdrttigjaldaoghkkungjaldskrm.  9   0skUrslu_RkisendurskoWunar_ԀumendurskoWun_rkisreiknings_Ԁ2014segirbls.37:Jafn  framterbentaWviWafgreiWslufjrlagattiekkiaWgangatfrforsendumumsamdrtt  gjaldaoghkkungjaldskrmnemaraunverulegastluninaWhrindaslkumrWstfunum r framkvmd.XsheldurekkieWlilegtaW_;jafnaWur_Ԁhallifyrrarsvegna_umframgjalda_Ԁs e= sjlfkrafaltinnkomatilskerWingar_fjrheimild_Ԁnsta_fjrlagars_ԀnematluninsaWlta 0 viWkomandistofnungreiWahannuppYvrioggripiWstilviWeigandi_rWstafana_ԀtilaWsvo  megiverWa.    _Fjrlaganefnd_Ԁ;skaWieftirafstWurWuneytisinstilYessarabendinga.0svarisnutekur i fjrmlaog_efnahagsrWuneytiW_ԀundirYaWmeWRkisendurskoWunaWekkieigiaWgangat \4 frforsendumfyrirlkkungjaldaoghkkun_gjaldskrr_ԀnematluninsaWhrindaslkum ' rWstfunumframkvmd.RWuneytiWviljiafYvtilefnirttaaWhrsallajafna,lktog  annarriefnislegri_tillgugerW_,umaWrWa_fjrlagatillgur_Ԁeinstakra_fagrWuneyta_.XvsYaW  byrgWhversrWuneytisaWtfraaWgerWirtillkkunartgjaldaog/eWabreytinga `  gjaldskrmsemviWermiWaWviWafgreiWslufjrlaga. S+!   SamkvmtlgumumfjrreiWurrkisinshafiveriWheimiltaWgeyma_;nUttar_Ԁ_fjrheimildir_ " lok_reikningsrs_Ԁtilnstarsogfratgjldumfram_fjrheimildir_Ԁlokrstillkkunar # _fjrheimildum_Ԁnstars._Afgangsheimildir_Ԁog_umframgjld_Ԁrslok_fjrlagaliWum_ԀYarsem  $ tgjldltifjrmlastj;rntiltekins_stj;rnsUsluaWila_,svosemhefWbundnum_stofnanarekstri_ !W% rkisins,suallajafnanflutttilnstars._Yfirfrslu_Ԁ_fjrheimildastWu_Ԁmilliraseinkum J""& tlaWaWhvetjarWuneytiogstofnanirtilaWhaldsogstyrkari_fjrmlastj;rnar_Ԁtillengritma #' litiW.TilgangurinnseinnigsaWgerastarfsemirWuneytaogstofnanasveigjanlegrimeWYv #( aWveitaYeimsvigrmtilaWhnikatgjldumtiltma,_t.d._ԀefhagkvmtYykiaWflUtaeWa $ ) frestaframkvmd.XrttfyriraWundantekningartilvikumhafiveriWmisbresturYvaW v%N!* fjrveitingnstarssnUtttilaWmta_yfirfrWum_ԀhallafrfyrrariYteljifjrmla-og A&"+ _efnahagsrWuneytiW_ԀenguaWsWurmikilvgtaWekkiverWisendtYauskilaboWaWhallinn  '",  verWisjlfkrafafelldurniWurhafiekkiveriWgripiWtil_rWstafana_ԀtilaWvinnahannupp.Mikil '#- vgtsaWrWuneytintakiveikleikum&   afYessutagimeWlkkuntgjaldaog/eWarWstfun (  _tgjaldasvigrmi_Ԁtil_;jafnaWs_Ԁhalla_fjrlagagerW_Ԁ'(afyrirnstar.   lit_fjrlaganefndar_.  a   _Fjrlaganefnd_ԀersammlaYessuliti_RkisendurskoWunar_.Xarsemfjrmla-og_efnahags T, rWuneytiW_Ԁtekurundir_sj;narmiWin_ԀverWurekkibetursWenlausninfelistYvaWfram  kvmdinverWisamrmiviWlitbeggjaaWila.XaWereWlilegtaWfjrmla-og_efnahagsrWu  neytiW_Ԁbeitisrsem_samrmingaraWili_Ԁfyrirrttriogsamrmdriframkvmd.    27.DregiWr_fjrstj;rnarvaldi_ԀAlYingis.  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