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K|    K| *  ? y ViWgildistkulagaYessaraverWaeftirfarandibreytingarWrumlgum:  ! ! 4ABCD(%00*"A0J"  A0J$ y2%  1  .3  Ԉ0    Lgumfyrirtkjaskr,nr.17/2003,meWsWaribreytingum:A0J$Q݌    Ќ  "C"  CF0 y 0y y e2%  a  .3  Ԉ0    ViW4.tlul.2.gr.lagannabtist:erlendafjrvrslusj;WieWasambrilegaaWila.CFs݌ X   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    EftirfarandibreytingarverWa4.gr.laganna:Cٺ݌K #    Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     eftir8.tlul.komaYrrnUirtluliWir,svohlj;Wandi:D`݌  =  =   Ќ   (j904ABCD! !"A0J"  0 y 0y y 0e  0e e 0   0=   A0J ) 2j  9  .3  Ԉ0 =  =    Raunverulegaeigendursamkvmtlgumumskrninguraunverulegraeig    enda.A0J݌     Ќ  "A0J "  0 y 0y y 0e  0e e 0   0=   A0JG G ) 2j  10  .3  Ԉ0 =  =    0tilvikierlendrafjrvrslusj;WaogsambrilegraaWila,upplUsingarum wO  _fjrvrsluaWila_,stofnaWila,byrgWaraWila,raunveruleganeigandaeWah;p B  YeirraogaWraeinstaklingasemhafayfirrWyfirsj;Wnum,samkvmtlg    umumskrninguraunverulegraeigenda,eftirYvsemviW.A0JJ݌     Ќ  "A0J "  0 y 0y y 0e  0e e 0   0=   A0JG G ) 2j  11  .3  Ԉ0 =  =    Netfangflagsogforsvarsmanna.A0JI݌{     Ќ   4ABCD(%09 Y"D`"  D`0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     ViWbtastYrjrnUjarmlsgreinarsemorWastsvo:D`݌nF=  =   Ќ  "F"  F0 y 0y y 0e  0e e 0   2%3  0=      ) TilkynningarskyldiraWilarskulusendarkisskattstj;raupplUsingarskv.1. 9 mgr.samtviWeigandiggnumviWnUskrningufyrirtkjaskr.F>݌=  =   Ќ  "F"  F0 y 0y y 0e  0e e 0   2%3  0=      ) Rkisskattstj;rimeturhvortveittarupplUsingarsurttarogfullngjandiog  krefureftirYvsemviWtilkynningarskyldaaWilaumfrekariupplUsingareWa r aflarYeirrasjlfsttt.F݌e==  =   Ќ  "F"  F0 y 0y y 0e  0e e 0   2%3  0=      ) 0tengslumviWskrningusamkvmtlgumYessumereinstaklingumoglg 0 aWilumskyltaWltarkisskattstj;ratntafarallarupplUsingarogggnsem  honumerunauWsynlegtilaWtryggjarttaskrningusamkvmtlgumYessum.  SkiptirekkimliYvsambandihvortupplUsingarnarvarWiYannaWilasem i beiWninnierbeinttileWaannanaWilasemhanngeturveittupplUsingarumog \4 varWaathuganirogeftirlitsamkvmtlgumYessum.LagakvWiumYagnar ' skyldutakmarkaekkiskyldutilYessaWveitaupplUsingarogaWgangaWggn  um.XettagildirY;ekkiumupplUsingarsemlgmaWurWlastviWathugun  lagalegristWuskj;lstWingstengslumviWd;msml,Y.m.t.Yegarhannveitir `  rWgjfumhvorthfWaeigimleWakomasthjmli,eWaupplUsingarsemhann S+! Wlastfyrir,meWaneWaeftirlokd;msmls,efupplUsingarnarhafabeintengsl " viWmliW.Vegnastarfasinnageturrkisskattstj;rigertvettvangskannanireWa # ;skaWupplUsingaYannhttogsvooftsemhanntelurYrf.F(݌ $=  =   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    ViW5.gr.lagannabtistnUmlsgrein,svohlj;Wandi:C݌!W%   Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e    EingngulnastofnunumerheimiltaWskrfjrvrslusj;WiogsambrilegaaWila J""& skv.4.tlul.2.gr.aWundangenginnifullngjandireiWanleikaknnun.ir݌#'   Ќ  "C"  C0 y 0y y e2%  d  .3  Ԉ0    EftirfarandibreytingarverWa6.gr.laganna.C݌#(   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     0staWorWanna?gefinkennitala 1.mlsl.1.mgr.kemur:thlutaWkennitlu.D`݌$ )=  =   Ќ  "D`"  D``0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     ViWgreininabtistnUmlsgrein,svohlj;Wandi:D``݌v%N!*=  =   Ќ  "F"  F0 y 0y y 0e  0e e 0   2%3  0=      ) Kennitluskv.1.mgr.verWurekkithlutaWfyrrenfullngjandiupplUsingar A&"+ samkvmtYessumogWrumviWeigandilgumliggjafyrir.F݌ '",=  =     "C"  C0 y 0y y e2%  e  .3  Ԉ0    EftirfarandibreytingarverWa8.gr.laganna:C݌'#-   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     & a  ViW1.mgr.btistnUrmlsliWursemorWastsvo:UmaWgangaWupplUsingum ( umraunverulegaeigendur,sbr.9.og10.tlul.1.mgr.4.gr.,fersamkvmt  lgumumskrninguraunverulegraeigenda.'a(D`݌=  =   Ќ  "D`"  D`&0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     eftir1.mgr.kemurnUmlsgrein,svohlj;Wandi:D`&S݌a=  =   Ќ  "F"  F0 y 0y y 0e  0e e 0   2%3  0=      ) Skrifstofafjrmlagreiningalgreglu,eftirlitsaWilarogstj;rnvldsemgegna T, rttarvrslusamkvmtlgumumaWgerWirgegnpeningaYvttiogfjrmgnun  hryWjuverkaskulutmanlegahafa;heftanaWgangaWllumskrWumupplUs  ingumfyrirtkjaskr.F݌ =  =   Ќ  "C"  C0 y 0y y e2%  f  .3  Ԉ0    eftir9.gr.lagannakemurnUgrein,9.gr.a,svohlj;Wandi:C4݌ X   Ќ  "ir"  irV0 y 0y y 0e  2%3  0e e    Komilj;saWtilkynningarskylduraWilifylgirekkikvWumlagaYessaraskal K #  rkisskattstj;rikrefjastYessaWrsbttinnanhfilegsfrests.irV݌     Ќ  "C"  C0 y 0y y e2%  g  .3  Ԉ0    10.gr.lagannaorWastsvo:C<݌     Ќ  "ir"  ir20 y 0y y 0e  2%3  0e e    Rkisskattstj;rigeturlagtdagsektirtilkynningarskyldanaWilaveitihannekki   umbeWnarupplUsingareWasinniekkikrfumumrbturinnanhfilegsfrests. wO  GreiWastdagsektirnarYangaWtilfariWhefurveriWaWkrfumrkisskattstj;ra.Dag B  sektirnargetanumiWfr10Ys.kr.til500Ys.kr.dagogerheimiltaWkveWaYr    semhlutfallaftilteknumstrWumrekstritilkynningarskyldsaWila.ViWkvrWun   umfjrhWdagsektaerheimiltaWtakatillittileWlisvanrkslueWabrotsogfjrhags {  legsstyrkleikaviWkomandiaWila.ir2_݌nF   Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e    DagsektirskulukveWnarmeWrskurWirkisskattstj;ra.ir@݌9   Ќ  "ir"  irP0 y 0y y 0e  2%3  0e e    SmlhfWaWtil;gildingarkvrWunarskv.1.mgr.innan14dagafrYvaWviW  komandiaWilavartilkynntumhanaog;skihannjafnframteftiraWmliWhlj;tiflUti  meWferWerekkiheimiltaWinnheimtadagsektirfyrrend;murhefurfalliW.Xrttfyrir r mlshfWuntil;gildingarkvrWunarskv.1.mgr.leggjastdagsektirframviWkom e= andiaWila.irP}݌0   Ќ  "ir"  irE0 y 0y y 0e  2%3  0e e    :innheimtardagsektirfallaekkiniWurY;ttaWilarverWisWarviWkrfumrkis  skattstj;ranemarkisskattstj;risamYykkilkkuneWaniWurfellinguYeirrameWr  skurWi.irEr݌i   Ќ  "ir"  irC0 y 0y y 0e  2%3  0e e    kvarWanirumdagsektirsamkvmtYessarigreineruaWfararhfar.irCp݌\4   Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e    Innheimtardagsektirrennarkissj;WaWfrdregnumkostnaWiviWinnheimtuna.ir݌'   Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e    HeimilteraWkveWannarumkvrWunoginnheimtudagsektareglugerW.ir ݌   Ќ  "C"  C00 y 0y y e2%  h  .3  Ԉ0    eftir10.gr.lagannakomaYrjrnUjargreinar,10.gr.a!10.gr.c,svohlj;Wandi:C0]݌   Ќ  "ir"  Byv =  yv = )  Bir0 y 0y y 0e  2%3  0e e   a. (10.gr.a.)ir ݌`    Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e   0    =  Rkisskattstj;rigeturlagtstj;rnvaldssektirhvernYannsembrUturgegneftir S+! tldumkvWumlagaYessaraogreglumsettumgrundvelliYeirra:ir݌"    Ќ  0 y "D`"  D`0y y 0e  0e e 0    = 2%  1  .3  Ԉ0     4.gr.umaWveitarkisskattstj;raupplUsingareWaefaWiliveitirrangareWa # villandiupplUsingarogD`݌ $    Ќ  "D`"  0 y D`0y y 0e  0e e 0    = 2%  2  .3  Ԉ0     7.gr.umaWtilkynnarkisskattstj;raekkiumbreytingarervarWaskrningu !W% skv.4.gr.D`݌J""&    Ќ  "ir"  ir@0 y 0y y 0e  2%3  0e e   0    =  SektirsemlagWarerueinstaklingagetanumiWfr100Ys.kr.til5millj.kr. #' SektirsemlagWarerulgaWilagetanumiWfr500Ys.kr.til80millj.kr.en #( getaY;veriWhrrieWaalltaW10%afheildarveltusamkvmtsWastasamYykkta $ ) rsreikningilgaWilanseWa10%afsWastasamYykktasamstWureikningieflg v%N!* aWilierhlutiafsamstWuogbroterframiWtilhagsb;tafyrirannanlgaWilasam A&"+ stWunnieWaannarlgaWilisamstWunnihefurnotiWhagnaWarafbrotinu.ir@m݌ '",    Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e   0    =  ViWkvrWunsektasamkvmtkvWiYessuskalm.a.tekiWtillittilallra '#- atvikasemmliskipta,Y.m.t.eftirfarandi:ir'݌(z$.    Ќ  _ *(g004ABCD0 y 0y y 0e  0e e 0   "A0J"  A0J = 2g  a  .3  Ԉ0     alvarleikabrots,A0J݌(    Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J = 2g  b  .3  Ԉ0     hvaWbrotiWhefurstaWiWlengi,A0J݌    Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J = 2g  c  .3  Ԉ0     byrgWarhinsbrotlegahjlgaWilanum,A0J݌    Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0Jj = 2g  d  .3  Ԉ0     fjrhagsstWuhinsbrotlega,A0Jj݌a    Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J = 2g  e  .3  Ԉ0     vinningsafbrotieWatapssemforWaWermeWbroti,A0JR݌T,    Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0JI = 2g  f  .3  Ԉ0     hvortbrothafileitttiltapsYriWjaaWila,A0JI݌    Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J  = 2g  g  .3  Ԉ0     hverskonarmgulegrakerfislegrahrifabrotsins,A0J G ݌    Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J0  = 2g  h  .3  Ԉ0     samstarfsviljahinsbrotlega,A0J0  ݌     Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J  = 2g  i  .3  Ԉ0     fyrribrotaogA0J  ݌ X    Ќ  "A0J "  0 y 0y y 0e  0e e 0   A0J  = 2g  j  .3  Ԉ0     hvortumtrekaWbroteraWrWa.A0J d݌K #     Ќ   4ABCD(%00 *"ir"  ir0 y 0y y 0e  2%3  0e e   0    =  kvarWanirumstj;rnvaldssektirskuluteknarmeWrskurWirkisskattstj;raog    eruYraWfararhfar.Sektirrennarkissj;WaWfrdregnumkostnaWiviWinn    heimtuna.Sustj;rnvaldssektirekkigreiddarinnanmnaWarfrkvrWunrkis   skattstj;raskalgreiWadrttarvextiaffjrhWsektarinnar.UmkvrWunogt wO  reikningdrttarvaxtafereftirlgumumvextiogverWtryggingu.ir݌B     Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e   0    =  Stj;rnvaldssektumverWurbeitt;hWYvhvortlgbroteruframinafsetningi    eWagleysi.ir݌     Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e   0    =  GeramlgaWilastj;rnvaldssektfyrirbrotlgumYessumogreglumsettum {  grundvelliYeirra;hWYvhvortskverWisnnuWtiltekinnfyrirsvarsmann nF lgaWilans,starfsmannhanseWaannanaWilasemstarfarhansvegum.Hafifyrir 9 svarsmaWurlgaWilans,starfsmaWurhanseWaannarhansvegummeWsaknmum  httibrotiWgegnlgumYessumeWareglumsettumgrundvelliYeirrastarfsemi  lgaWilansmgerahonumrefsingu,aukYessaWgeralgaWilanumstj;rnvaldssekt.ir݌r    Ќ  "ir"  ir20 y 0y y 0e  2%3  0e e   0    =  EfeinstaklingureWalgaWilibrUturgegnlgumYessumeWareglumsettum e= grundvelliYeirra,ogfyrirligguraWhannhafihlotiWfjrhagsleganvinningaf 0 broti,erheimiltaWkvarWahinumbrotlegasektarfjrhWsemgetur,Yrttfyrir1.  og2.mlsl.2.mgr.,numiWalltaWtvfaldrifjrhWfjrhagslegsvinningshins  brotlega.ir2_݌i    Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e   b. (10.gr.b.)irA݌\4   Ќ  "ir "  ir0 y 0y y 0e  2%3  0e e   0    =  Heimildrkisskattstj;ratilaWleggjastj;rnvaldssektirsamkvmtlgum ' YessumfellurniWurYegarfimmreruliWinfrYvaWhttsemilauk.irI݌    Ќ  "ir "  ir0 y 0y y 0e  2%3  0e e   0    =  Fresturskv.1.mgr.rofnarYegareftirlitsaWilitilkynniraWilaumupphafrann  s;knarmeintubroti.RoffrestshefurrttarhrifgagnvartllumsemstaWiWhafa `  aWbroti.ir!݌S+!    Ќ  "ir "  ir0 y 0y y 0e  2%3  0e e   c. (10.gr.c.)ir% ݌"   Ќ  "ir "  ir!0 y 0y y 0e  2%3  0e e   0    =  NvillaWiliekkiunakvrWunskv.10.gr.aeWa10.gr.boggeturhannY # hfWaWmltil;gildingarhennarfyrird;mst;lum.MlskalhfWaWinnanYriggja  $ mnaWafrYvaWaWilavartilkynntumkvrWunina.MlshfWunfrestarekki !W% rttarhrifumkvrWunarnheimildtilaWfararsamkvmthenni.ir!-!݌J""&    Ќ  "ir "  ir#0 y 0y y 0e  2%3  0e e   0    =  SmlhfWaWtil;gildingarkvrWunarskv.1.mgr.innan14dagafrYvaW #' viWkomandiaWilavartilkynntumhanaog;skihannjafnframteftiraWmliWhlj;ti #( flUtimeWferWerekkiheimiltaWinnheimtadagsektireWastj;rnvaldssektirfyrren $ ) d;murhefurfalliW.XrttfyrirmlshfWuntil;gildingarkvrWunarskv.1.mgr. v%N!* leggjastdagsektirframviWkomandiaWila.ir##݌A&"+    Ќ  Fyv = )  yv =  F"A0J"  A0J,' y2%  2  .3  Ԉ0    LgumgreiWsluYj;nustu,nr.120/2011,meWsWaribreytingum:A0J,'Y'݌ '",   Ќ  "C"  C[(0 y 0y y e2%  a  .3  Ԉ0    FliWur14.tlul.8.gr.lagannaorWastsvo:GreiWslustofnunmeWtakmarkaWstarfs '#- leyfi.C[((݌(z$.   Ќ  "C"  C)0 y 0y y e2%  b  .3  Ԉ0    27.gr.lagannaorWastsvo:C) *݌(   Ќ  "ir"  ir+0 y 0y y 0e  2%3  0e e    GreiWslustofnunsemuppfyllirskilyrWiskv.2.mgr.erheimiltaWveitagreiWslu  Yj;nustuskv.1.!6.tlul.4.gr.grundvellitakmarkaWsstarfsleyfis.ir+-+݌   Ќ  "ir"  ir,0 y 0y y 0e  2%3  0e e    HeildarfjrhWgreiWslnasemgreiWslustofnunmeWtakmarkaWstarfsleyfifram a kvmireinummnuWimaWhmarkinemajafnvirWi1millj;narevra(EUR)s T, lenskumkr;nummiWaWviWopinbertviWmiWunargengi(kaupgengi)einsogYaWer  skrWhverjusinni.ir,,݌   Ќ  "ir"  ir)/0 y 0y y 0e  2%3  0e e    kvWiYessakaflagildaumgreiWslustofnunmeWtakmarkaWstarfsleyfi,aW   undanskildumkvWum10.!12.gr.,3.mgr.13.gr.,5.mgr.19.gr.,2.!4.mgr.22.  X gr.,23.gr.,23.gr.a!23.gr.fog24.gr.ir)/V/݌K #    Ќ  "ir"  ir810 y 0y y 0e  2%3  0e e    FjrmlaeftirlitinuerheimiltaWsetjannarireglurumskilyrWifyrirveitingutak    markaWsstarfsleyfis.ir81e1݌     Ќ  "C"  C20 y 0y y e2%  c  .3  Ԉ0    FyrirsgnJhlutaII.kaflalagannaorWastsvo:StarfsemigreiWslustofnunarmeW   takmarkaWstarfsleyfi.C22݌wO    Ќ  "C"  CK40 y 0y y e2%  d  .3  Ԉ0    FyrirsgnII.kaflalagannaverWur: GreiWslustofnanir. CK4x4݌B    Ќ  "C"  C50 y 0y y e2%  e  .3  Ԉ0    OrWin?ogpeningaogverWmtasendingarYj;nustu 2.mgr.74.gr.lagannafalla    brott.C55݌    Ќ  "C"  C70 y 0y y e2%  f  .3  Ԉ0    OrWin?ogpeningaogverWmtasendingarYj;nustu sWarimlsliW2.mgr.76.gr. {  lagannafallabrott.C7A7݌nF   Ќ  "C"  C80 y 0y y e2%  g  .3  Ԉ0    0staWorWanna?peningaogverWmtasendingarYj;nustu 14.tlul.1.mgr.77.gr. 9 lagannakemur:starfsemigreiWslustofnunarmeWtakmarkaWstarfsleyfi.C88݌   Ќ  K|    K|:  kvWitilbrWabirgWa. K|::݌ r Ќ    y AWilarskv.mm1.mgr.#mmN;#Ԁ2.gr.semYegareruskrWirfyrirtkjaskrskuluveitaupplUsingar e= skv.2.mgr.4.gr.eigisWaren1.jn2020. 0 @#`_____________ ' @ `X2%XmSamYykktAlYingi13.jn2019.#mXX2%<#