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SamkvmtskaWab;talgunumfr1993greiddustengarfjrtj;nsbturtilYeirrasemflluundir8.gr.vrimetinnmiskilgrien15%.EftirlagabreytingumiWjuri1996(lgnr.42/1996)varlgmarkiWfrt10%.0mlisemdmtvarHstartti4.jn1998(mlnr.317/1997)reyndihvortaWgreiningtj;nYolalgunumtvoh;paeftirtekjureynsluvrireistmlefnalegumgrundvelli.JafnframthvortYaWstWistjafnrWisreglu65.gr.ogeignarrttarkvWi72.gr.stj;rnarskrrinnaraWYeirsemfimetiWmiskastigundirtilteknulgmarkieigiekkirtttilb;tafyrirlklegtfjrtj;neinsognerskv.8.gr.skaWab;talaganna.HstirtturkomstaWYeirriniWurstWuaWaWgreiningtj;nYolannatvoh;pavribyggWmlefnalegumsj;narmiWum.HinsvegarvriYaWandsttttilgreindumgreinumstj;rnarskrraWYeirsemfimetinnmiskaundirtilteknulgmarkifiekkifjrtj;nsbtursamrmiviWlklegttj;n.  Skiptingtj;nYolatvrfylkingar,einsoggerter6.og8.gr.skaWab;talaganna,veldur;hjkvmilegamisrmiogafmrkunarvanda.NotkunlknisfrWilegsrorkumats8.gr. '#- enfjrhagslegsrorkumats6.gr.geturleitttil;eWlilegrarniWurstWu.NiWurfellingb;tarttarviWlgramiskastigen15eWa10%stenstekkisamkvmttilvitnuWumd;miHstarttar.XhefurveriWbentaWbturskv.8.gr.getiveriWsvoharaWlaunaf;lkisemfibturskv.6.gr.berimunlgribturheldurenhinumsemekkivinnafyrirtekjumogfallaYvundir8.gr.Xannigkunnihsm;WirmeWhttmiskastigsemeinungisvinnurheimiliaWfhrribturenhsm;WirsemaukheimilisstarfasinnahefurstundaWlaunaWstarfutanheimilis.  EitthelstamarkmiWmeWsetninguskaWab;talagannavaraWtakauppfjrhagslegtrorkumatstaWlknisfrWilegstilYessaWbturyrWukveWnarmeirasamrmiviWraunverulegteinstaklingsbundiWfjrtj;nenhiWlknisfrWilegarorkumatgefurkost.XessumarkmiWihefureinungisveriWnWgagnvartYeimtj;nYolumsemfallaundir6.gr.,YvennermiWaWviWlknisfrWilegtrorkumatgagnvarthinumtekjulausu.  XaWer;eWlilegniWurstaWaaWvinnutekjursemmaWuraflargetiorWiWtilYessaWlkkabtursemhonumhefWuellaboriW.0lj;siYesserlagttilaWsamrmaogfellasaman,aWYvmarkisemkosturer,reglurlagagreinannatveggjameWYaWfyriraugumaWdragarmisrmib;ta.       GerWertillagaumaWfyrstalagiverWi7.gr.tekininnlgmarksrslaunsemviWmiWunviWkvrWunb;taogverWiYau1.200.000kr.miWaWviWgrunnvsitluskaWab;talaganna.0tillgumGestsJ;nssonarogGunnlaugsClaessenrinu1995varmiWaWviW1.400.000kr.lgmarkslaun,ensfjrhWsvararnnasttilmeWallaunalandverkaf;lksinnanAS0rinu1994einsogsstafeftirfaranditflu:   @ rslaunlandverkaf;lksAS01994kr;num. USIS,.   QliggIS,.US.,  Q   5       r Uj=FQ*x%;=d q ddd dd.0??x,eY,YY,]YY,Ye+  /% U  /Verkakarlar 9/!a 91.399.000 9/!a 9AfgreiWslukonur 9/!a 91.075.000 QG,a   QVerkakonur 6,!Y, 61.104.000 'Y, 'Skrifstofukarlar * Y, *1.694.000 QG,Y,   QIWnaWarmenn 6,!$  61.802.000 '$! 'Skrifstofukonur * $" *1.331.000 QG,$#     QAfgreiWslukarlar 9/!$  91.546.000 9/!% 9AS0,landverkaf;lk 9/!&  91.414.000<20'     <  0umfjllunumbreytingartillgunarinu1995komframsgagnrUniaWlgmarksrslaunaviWmiWuninvriofh.BreytinginYessufrumvarpiergerWmeWhliWsj;nafYv.  0annanstaWerlagttilaWtekiWverWiuppfjrhagslegtrorkumatgagnvartYeimsemekkihafavinnutekjurstaWhinslknisfrWilegarorkumats.MeWYvm;tifellursjlfkrafaniWur10%stUfingin8.gr.semHstirtturhefurdmtandstWastj;rnarskrnni.MeWYessum;tiverWurfjrtj;ntj;nYolallumtilvikumreiknaWtfrsamskonarrorkumati.Lj;steraWfjrhagslegtrorkumathlUtureWlimlssamkvmtaWbyggjastnokkuWWrumogveikariforsendumhjhinumtekjulausuenYeimsem6.gr.tekurtil.  0athugasemdumsemfylgdufrumvarpitilskaWab;talaga,nr.50/1993,msjskilgreininguYeimatriWumsemrWaskuluviWkvrWunhinsfjrhagslegarorkumats.VsasteinkumtilathugasemdaviW5.gr.frumvarpsins.Xarsegirm.a.:  ?XaWsemrWurrslitumviWkvrWunb;tafyrirvaranlegarorkusamkvmtYessarigreinerhvorttj;nYolitapartekjumtilframbWar.  02.mgr.segiralmennumorWumviWhvaWeigiaWmiWaYegartj;nvegnavaranlegrarrorkuermetiW.  AnnarsvegarverWuraWmetahvaWaatvinnutkifritj;nYolihefWittef %~!6 hannhefWiekkiorWiWfyrirtj;nioghinsvegaratvinnutkifrieftirlkamstj;n.0Yvskyni - verWurhverjusinniaWaflaupplUsingaumatvinnuhansogtekjurfyrirogeftirtj;nsatvik.AWYvervarWaratvinnutkifrieftirYaWskalvakinathygliYvaW2.mgr.erberumorWumvikiWaWYvaWltaskulitilYesshvorttlamegiaWtj;nYolieigikostvinnusemsanngjarnteraWtlasttilaWhannstarfiviW.ViWslktsanngirnismatkomaeinkumtillitaandlegiroglkamlegirhfileikartj;nYola,verkkunnttahans,menntunogaldur (leturbreyt.frumvarpshfunda).  ViWfjrhagslegtrorkumatferframsamanburWurtveimurhugsuWumatburWarsum,sembWarbyggjastaWmestuleytispumframtWina. USIS,.   aliggIS,.US.,     6      ׀AnnarsvegarerlitiWtilYesshver  X hefWiorWiWframvindanlfitj;nYolaatvinnuogtekjulegutillitihefWitj;nsatvikiWekkiorWiW,enhinsvegarerlagtmatlklegaframvindulj;siYesslkamstj;nssemorWiWer.AfframangreindritilvitnunathugasemdirmeWfrumvarpinutilskaWab;talagamrWaaWherslanhvlimatiatvinnutkifrumfyrirslysannarsvegarogeftirslyshinsvegar.0YvskyniskuliltatilYeirraYttasemframhaldinugreinir.Lj;steraWsumYeirrahliWsj;naratriWa,semnefnderu,svosemtekjurfyrirogeftirslys,getaekkittviWumflestaYsem8.gr.tekurtil.XrttfyrirYaWerlagttilaWframfarifjrhagslegtrorkumatgagnvartYeimeinstaklingum,meWmismunatvinnutkifrumfyrirogeftirslyssemmlikvarWaoglklegumhrifumatvinnutekjur.ViWmatatvinnutkifrumfyrirogeftirslysyrWim.a.aWltatilstarfshfniogstarfaviWkomanditj;nYolafyrrvinni,menntunarhansogstarfsrttindameWYaWfyriraugumaWkvarWaaWhvaWamarkiYessirmguleikarhafiraskast.ViWmatiWyrWigengiWtfrandleguoglkamleguheilsufariviWkomanditj;nYola,einsogYaWvarfyrirslys,svoogaldrihans.  TmistmtlaaWtj;ngetivaldiWvanhfnitilYessaWgegnakveWnumstrfumeWaalmenntminnkaWrigetutilYessaWsinnaaWfullustarfisemviWkomandiY;rWurviW.TakamsemdmiskurWlkni.LkamlegurverkigeturvaldiWYvaWhannverWiaWhttaskurWlkningumogverWiYaWsnasraWWrustarfi.AnnarverkigeturvaldiWYvaWskurWlknirinnYurfiaWstyttavinnudagsinnY;tthanngetiframsinntstarfinu.0bWumtilvikumYarfaWmetafjrhagslegarorkuhinsslasaWatilrorkustigaskv.3.mgr.5.gr.laganna.  0tilvikiheimavinnandieinstaklingsyrWialmenntaWmetaskerthfitiltekjuflunarutanheimilissamkvmtYeimviWmiWunumsemaWframangreinir.HugsanlegteraWrorkatilheimilisstarfagetiorWiWafleiWingslyss,Y;tthnyrWiekkitalinYesseWlisaWafhennileiWiskertaeWajafnskertamguleikatiltekjuflunarutanheimilis.Semdmimnefnahreyfihmlunaftilteknutagi.ViWYraWstWuryrWiaWmetaviWkomandieinstaklingifjrhagslegarorkuvegnaminnkaWrargetutilheimilisstarfa.HnyrWiYbttgrundvellilgmarkstekjuviWmiWunar7.gr.laganna,sbr.og3.mgr.1.gr.laganna.  0tilvikinmsmannsyrWialmenntaWltatilmismunaratvinnutkifrumfyrirogeftirslys.ViWYraWstWuraWnmsloktengdstarfsferlieWastarfsrttindummegiteljastfyrirsjanlegyrWuY;metnirmguleikarnmsmannsinstilYessaWgegnaYvstarfisemhannstefndiaWmeWmenntunsinni.XettaviWhvortheldurslysvaldiYvaWhannverWiaWhttanmieWaYaWdragirstarfsgetufyrirhuguWustarfi.TekjuviWmiWunslkutilvikifrieftirsrreglunni2.mgr.7.gr.,svosemlagtertilaWhenniveriWbreytt.  VarWandiatvinnulausanmannerYesssrstaklegaaWgetaaWY;tthannfalliundir8.gr.geturtekjuviWmiWunfyrirslysttviWumhann,a.m.k.aWeinhverjuleyti.SrstaklegageturYaWttviWlj;sitillgunnarumbreytingu7.gr.umYriggjaratekjuviWmiWunfyrirslys, F&"+ staWeinsrsgildandilgum.  SrstaklegaberaWgetaYessaWbrnfallaundir8.gr.MatfjrhagslegrirorkubarnsverWuraWfaraeftirstWluWumreglum,YareWvarterutiltkarefnislegarviWmiWanirhinumeinstkutilvikum.LagtertilgrundvallaraWbrnumverWibtturmissiratvinnuteknafr18raaldrienYauverWiekkifyrirtekjumissitilYesstma.MeWYvaWtekjutapbtistaWeinsfrYessualdursmarkiergertrWfyriraWrskurWaWarbturtilbarnavaxtist;skertarmeW3%rsvxtumfrtborgunardegitil18raaldurs.BarniWfrbturYannigkvarWaWarogYarmeWerlagtYaWsjlft,eWalluheldurforrWamennYess,aWvaxtabturnarumrdduviskeiWi.LaunaviWmiWunbarnayngrien18rayrWulgmarkslaunskv.3.mgr.7.gr.aWviWbttum30%,Y.e.1.560.000kr.ri.ErYettainnifaliWtflu6.gr.frumvarpsins.  MeWYeimefnisreglum,semhrerulagWartil,ttiekkiaWskiptamlivarWandifjrhWb;tahvorttj;nYoliflliundirreglu7.eWa8.gr.AfYeirristWuerekkistWatiltarlegrireglnatilafmrkunarYvundirhvorareglunaeinstakirtj;nYolarfalla.  Um8.gr.Nv  Efni9.gr.lagannaumlkkunrorkub;tafjrhWarviWhrrialdurvardregiWinntflu6.gr.samkvmtfrumvarpinu.0staW2.mgr.kemur2.mgr.6.gr.frumvarpsins.  0samrmiviWYaWergerWtillagaumaWnverandi9.gr.lagannafallibrott,enstaWinnkomireglaumaWmargfeldisstuWlar4.og6.gr.lagannabreytistinnanrsins,tilYessaWgirWafyrirYrepb;tafjrhWumafmlisdgumtj;nYola.TilskUringarreglunnimnefnadmiafmannisemer30raog50dagaYeimdegisemvaranlegrorkahansmiWastviW.MargfldunarstuWullhansskv.6.gr.lkkarum50/365afmismuninummargfldunarstuWli30ramannsog31rsmanns.TekiWskalframaWmargfldunarstuWullinnlkkarekkieftiraW74raaldriernW.  Um9.gr.y  rorkunefndt;ktilstarfaeftirgildistkuskaWab;talagannariW1993.MlumsemskotiWertilnefndarinnarhefurstWugtfjlgaW.VegnamlafjldanshefurlagnefndinaveriWmjgmikiWogafgreiWslutmimlalengst.MikluskiptirfyrirmlsaWilaaWenginn;nauWsynlegurdrtturverWiYvaWmatafleiWingumlkamstj;nsgetilegiWfyrir.  0YvskyniaWlttalagiafrorkunefnderlagttilaW1.mgr.10.gr.lagannaverWibreyttYannigaWhorfiWverWifrYeirrimeginregluaWrorkunefndsmatsaWilifyrstastigi.AWalreglanverWisaWmlsaWilaraflisjlfirsrfrWilegslitsumrorkuog/eWamiskastigogYlknisfrWileguYttisemmetaYarfskv.2.og3.gr.lagannatilYessaWljkamegib;tauppgjri.SrfrWilegtmat,semannarmlsaWilaaflar,getitj;nYolieWassemkrafinnerb;taboriWundirrorkunefnd.MeWYessubreytisthlutverkrorkunefndaroghnverWurfyrstogfremstmatsaWilisWarastigi.framverWurYaWmeginhlutverknefndarinnaraWstuWlaaWYvaWviWunandisamrmigetifengistummatsniWurstWur.tlamaWtilhennarverWieinkumskotiWYeimmlumsemerueinhvernhttsrstkeWafordmisskapandi.SttiannarmlsaWilasigekkiviWniWurstWurorkunefndargeturhannfreistaWYessaWfhennibreytteWahrundiWmeWYvaWleitatild;mst;la.  XerfrumvarpsgreininnijafnframtheimilaWaWskj;tatilrorkunefndarsrfrWilegulitiumYlknisfrWileguYttisemumergetiW2.og3.gr.laganna.SlkheimildhefurekkiveriWfyrirhenditilYessa.  FraWalreglunniumaWrorkunefndfjalliekkiummlfyrstastigiergerWsundantekningaWmlsaWilargetasameiginlega;skaWlitsrorkunefndarumkvrWunrorkuog/eWa '#- miskastigsnYessaWWurliggifyrirsrfrWilegtlit.  LagtertilaWviW2.mgr.10.gr.verWibttheimildtilrWherra,aWfenginni;skrorkunefndar,aWfjlgatmabundiWnefndinni,YvskyniaWtryggjaaWafgreiWslamladragistekki.MlsgreinineraWWruleyti;breytt.  TilYessaWtryggjaaWrorkunefndgetisembestsinntsamrmingarhlutverkisnuernauWsynlegtaWhelstuniWurstWurhennarverWigerWaraWgengilegarmeWbirtingu.GerWertillagaumviWb;tviW4.mgr.10.gr.YessefnisaWrWherraskulikveWareglugerWhvernigstaWiWskuliaWbirtinguhelstulitsgerWanefndarinnar.  Um10.gr.+  kvWiWekkilengurviWYarsemaldursleiWrttingb;tasamkvmtfrumvarpinuverWurgerWmeWWrumhtti.  Um11.gr.  SamkvmtfrumvarpinuskalreiknabturfyrirvaranlegarorkumiWaWviWverWlagYeimtmaYegarheilsufarslegtstandtj;nYolaerorWiWstWugt.LeiWrttinglaunaviWmiWunarskv.1.mgr.7.gr.miWastviWYanndag.LokamlsliWur2.mgr.15.gr.YvekkilengurviW.  Um12.gr.i  LagtertilaWvextirverWiYeirsmuogmiWaWerviWafvxtunarforsendumargfeldisstuWulsinsskv.6.gr.,Y.e.4,5%ri.VakinskalathygliYvaWvextirreiknastekkiafb;tumfyrirvaranlegarorkufyrrenfrupphafsdegimetinnarrorku,Y.e.YvtmamarkiYegartmabundnustandilUkurogviWtekurmatvaranlegrirorku.RtturtildrttarvaxtaverWurframsamkvmtvaxtalgum,sbr.2.mgr.16.gr.laganna.  Um13.gr.z  LagtertilaWheimildtilkvrWunarmiskab;taskv.26.gr.skaWab;talagannaverWirUmkuW.  0fyrrimlsgreininnierfjallaWumrttYesssemmisgertvarviWtilmiskab;ta.Skv.aliWerheimiltaWltaYannsemveldurWrumlkamstj;niafsetningieWast;rfelldugleysigreiWamiskabturtilYesssemmisgertvarviW.Heimildin26.gr.ersjlfstW,enbtursamkvmthennigtujafnframtkomiWtilviWb;tarb;tumfyrirtmabundiW;fjrhagslegttj;nskv.3.gr.laganna(Yjningab;tum)og/eWab;tumfyrirvaranleganmiskaskv.4.gr.SkilyrWiYjningab;taskv.3.gr.erualmennttengdrmlegueWaveikindumogskilyrWimiskab;taskv.4.gr.eraWlkamstj;nleiWitilvaranlegrarlknisfrWilegrarrorku.B;tafjrhWirerubundnargreinunum.Samkvmtfrumvarpinueruhuglgub;taskilyrWinskv.aliWstrng,ensuYauuppfylltYykirrttaWrUmkartttilYessaWkveWaYeimsemverWurfyrirlkamstj;nibturfrYvsemersamkvmtgildandilgum,jafnvelY;ttekkiteljistuppfylltYauskilyrWiumafleiWingarlkamstj;nssemskilineruskv.3.og4.gr.B;tafjrhWireruekkibundnarendaveriWaWmlafyrirumregluYarsemkvarWaberbtureftirYvsemsanngjarntYykir.  0bliW1.mgr.erub;taskilyrWi;breyttfrYvsemner26.gr.SamkvmtfrumvarpinuerY;umheimildenekkiskyldutilgreiWslumiskab;taaWrWa.  02.mgr.frumvarpsinsernUmlisemopnarrtteftirlifendatilmiskab;tavissumtilvikum.HeimilteraWgeraYeimsemafsetningieWast;rfelldugleysiveldurdauWa '#- annarsmannsaWgreiWamaka,brnumeWaforeldrummiskabtur.OrWiWmakinrhreinnigtilsambWarmakaogbarntilf;sturbarns.HeimildafYessutagihefurekkiveriWfyrirhendislenskumlgum.SamsvarandireglaernorskuskaWab;talgunum.ReglanermatskenndogersettYvskyniaWd;mst;larhafiheimildtilYessaWkvarWamiskabturtilYeirrasemnnastireruhinumltna,YegardauWaberaWmeWYeimhttisemlUsterkvWinu.Lagterhendurd;mst;laaWkveWahfilegarbturogjafnframtaWkveWahverjusinnihverjirrh;pihinnatilgreindueigirtttilb;tanna.FrislkteftiraWstWumhverjusinni.  LgWerherslaaWfjrhWirb;tasamkvmtgreininnieigaaWkvarWastsamkvmtYvsemsanngjarntYykirhverjusinni.Hafaskalm.a.hugaumfangtj;ns,sktj;nvaldsogfjrhagsstWuhans.Subrnf;rnarlmbkynferWisbrotaberaWltatilYesshversualvarlegarafleiWingarbrotserufyrirYau,svoogtileWlisverknaWarins,hvelengimisnotkunhefurstaWiWoghvortummisnotkunfjlskyldueWatrnaWartengslaeraWrWa.SlktengsleigaekkiaWleiWatillkkunarb;ta.  Um14.!15.gr.  GreinarnarYarfnastekkiskUringa. FylgiskjalI. > ~ A')dE&E?;A^ ~      #gggGREINARGERV#ggg8 r ,  tild;msmlarWherrameWtillgumGestsJ;nssonarhrl.ogGuWmundarJ;nssonar,fyrrverandihstarttard;mara,semsamtSigrnuGuWmundsd;tturhrl.voruskipaWirnefndskv.3.gr.laganr.42/1996,tilaWvinnaaWendurskoWunskaWab;talaga,nr.50/1993.  I.  a4     FrumvarptilskaWab;talagavarsamYykktsemlgAlYingi,staWfestafforseta0slands19.ma1993ogbirtsemlgnr.50/1993.SamkvmtkvWi28.gr.lagannaWluWustYaugildi1.jl1993ogeigaviWumskaWab;tabyrgWtj;numsemorWiWhafaeftirgildistkuYeirra.  0athugasemdummeWfrumvarpisemlagtvarfyrirAlYingi116.lggjafarYingi1992errakinnaWdragandinnaWsamninguYess,gerWgreinfyrirmeginmarkmiWummeWsetninguskaWab;talagaogYeimbreytingumsemgerWarhfWuveriWfrumvarpinufrupphaflegrigerWYesserYaWvarfyrstlagtfyrirAlYingi115.lggjafarYingi,enfrumvarpiWvarWYekkitrtt.  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USIS,.   BIS,.US.,  S   8      ׀FrumvarpiWvarWekkiaWlgum,enmeWlgumnr.42   13.ma1996,umbreytinguskaWab;talgum,nr.50/1993,varstuWullinn1.mgr.6.gr.lagannahkkaWur10,aukYesssemgerWvarbreyting8.gr.laganna.SamkvmtkvWi3.gr.lagannavard;msmlarWherrafaliWaWskipanefndtilaWvinnaaWheildarendurskoWunskaWab;talaga,nr.50/1993.  Hinn17.jl1996skipaWid;msmlarWherrarnaKolbeinssonrWuneytisstj;ra,GuWmundJ;nsson,fyrrverandihstarttard;mara,ogXorgeirrlygssonpr;fessornefndtilaWvinnaaWendurskoWunlaganna.rniogXorgeirvikurnefndinniaWeigin;skogskipaWid;msmlarWherraYeirrastaWGestJ;nssonogSigrnuGuWmundsd;tturhstarttarlgmenn.VarnefndinYannigfullskipuW21.n;vember1996.Fyrstiformlegifundurnefndarinnarvarhaldinn27.n;vember1996.NefndinhefurhaldiWyfir50fundi.  MeWbrfidags.15.september1997f;rnefndinYessleitviWd;msmlarWherraaWfresturtilYessaWljkaverkefninuyrWiframlengdur.ViWYvvarorWiWogvarnefndinniveitturfresturtilhaustsins1998tilYessaWljkaverkefnisnu.  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AWjafnaWiertj;nYolihWarib;tagreiWslumYvhrrasemrorkustighanser.SrorkustigmjghtteruauknarlkurtilYessaWtj;nYoligetiekkiframfleyttsrfjrhagleganb;tagreiWslna.0slkumtilvikumhafakostirendanlegsb;tauppgjrsminnavgi.SuskaWabturgreiddarsemmnaWarlegurrorkulfeyrir,samsvaranditekjutapitj;nYolavegnaslyssins,tstarfsvihans,verWurtj;nYolieinssetturfjrhagslegaogslyshefWiekkiorWiW.Jafnframthefurtj;nYolitryggingufyrirYvaWb;tagreiWslurnarendastttlaWastarfsvihans.MeWlfeyrisgreiWslumstaWeingreiWsluereinnigunntaWendurmetarorkutj;nYolaYegarslktviWogendurkvarWabturYeimgrundvelliogjafnframthverfat;vissuYttirsemgerWireruuppgrundvellilkindaviWeingreiWslu,einsogt.d.vilkur,tekjuYr;un,vxtunarkostirogskattlagningtekna.LfeyrisgreiWslurkomanaumasttillitanemahinngreiWsluskyldisvtryggingaflageWasambrileguraWili.EnginnvafigeturleikiWYvaWslenskuvtryggingaflginhafafjrhagsleganstyrktilYessaWtakastviWuppgjrslysab;taformilfeyrisgreiWslna.AWlluYessuathuguWuerYaWmatfrumvarpshfundaaWhyggjaberiaWbreytinguskaWab;talgunumYveruaWheimilab;tauppgjrviWhttrorkustigformilfeyris.  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A0J   A0J'*2  e  .3  Ԉ0    ErumguleikarframbWarvxtunaWrirenHstirtturgengurtfrd;misnum  fr30.mars1995?A0J'*R*݌a Ќ    AWmatifrumvarpshfundahafaforsendurYrsemHstirtturmiWaWiviWnefndumd;miekkibreystYannigaWstWastilYessaWbreytaforsenduumvxtunframtWartekna.HinsvegarhefurskattlagningfjrmagnsteknabreystfrYvd;murinnvarkveWinnuppogleggstn10%skatturvaxtatekjur.MargfldunarstuWullinn5.gr.frumvarpsinsmiWastviW4,5%rsvxtunframtWarteknaaukYessseminnhannerreiknaWlagtilYessaWmtahrifumfjrmagnstekjuskattsins.  VI.         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AllsvarhrumaWrWa244ml,ogreyndisthkkunb;tafjrhWumsamkvmttillgumGJogGCveraum46%frYvsemgildandiskaWab;talgsegjafyrirum.EflitiWereinvrWunguYau119tj;nsemurWusWarihlutars1993,YarsemuppgjrmlameWrorkuerlengstkomin,varhkkunY;nokkrumeirieWa50%.  0Yeimmlumsemhrerutalinerltil;vissaumhveryrWib;tafjrhWeftirtillgumGJogGC,ogniWurstaWaverWuraWteljastreiWanleg. 2.tluWtj;nfrsWarihluta1993Yarsemfyrirlskiptingeinstakab;taYtti.  !W%   VarWandiYessimleraWhlutabyggtmatistarfsmannatj;nadeilda,ogaWhlutaggnumsemlgufyrirheild,svosemrorkuogmiskamtum,upplUsingumumtekjurtj;nYola,lknisvottorWum,Yegargreiddumb;tumo.s.frv.Tj;nYessivorueinnigumreiknuWeftirYeimreglumsemumgeturtillgumGJogGC,ogsamaaWferWoglUster1.notuWefumvaraWrWatekjulausaneinstaklingsemmetinnhafWiveriWmiski.  0Yessumflokkitldust215tj;noghkkunb;tafjrhWumreiknasthr50%,eWanokkrumeiraenh;piuppgerWratj;na.MeWaltj;nerhrum1,7millj;nir,m;tium1millj;nuppgerWumtj;num. '#- Ї 3.nnurtj;nfrsWarihlutarsins1993.  -   0tluneru587tj;ntilviWb;tarsemurWusWarihlutars1993,semekkierusvolangtkominvinnsluaWunnthafiveriWaWskiptatlunniWurb;taYtti.MeWaltj;nYessumflokkitj;naertlaWum1millj;nkr.semerekkifjarriYvsemerumuppgerWtj;n.SUnistYveWlilegastaWmiWahrviWhkkunsemsamsvarihkkunuppgerWratj;naaWmeWaltali. 4.MathrifumiWgjald.     Efveginersamaneftirb;tafjrhWhkkunhinnaYriggjatj;nah;pa,uppgerWratj;narsins1993meW49%,tluWtj;n1993semunntvaraWsundurliWab;taYttimeW50%hkkun,ognnurtluWtj;n1993meW46%hkkun,fstmatheildarhkkunslysab;talgboWnumbifreiWatryggingumsemerum47%,eWaefreiknuWerb;tafjrhWrsgrundvelli,r2.600millj;num3.800millj;nir.0lgboWnumbifreiWatryggingumhafaum60%tj;nab;taveriWvegnalkamstj;na,YannigaWmunatj;nreiknast1.750millj;nir.Tj;nmynduYvsamkvmtofansgWuhkkaeftirtillgumGJogGCfruppgjrsreglumskaWab;talagaumnlgt28%eWaum5.550millj;nirr4.350millj;num.  MiWaWviWaWiWgjldrsinsvoru3.935millj;nirrinu1993yrWiYnauWsynlegiWgjaldshkkuntilaWafkomaflagannaversnaWiekki30,5%.ErYekkierreiknaWfyrirauknumkostnaWiviWaWgerauppeftirbreyttumreglum.  VarWandiYauatriWisemvafihefurleikiWerrttaWhafahugaaWtlaWhefurveriWYannigaWmathkkunarhrifumtillagnayrWifremurlgraenhrra.XykirmraWlj;sifyrrgreindratreikningaogforsendnamegitlahkkunarYrfiWgjaldaekkiminnien30%tilaWvegaupphrifYeirrabreytingasemlagWarerutil.  BjarniGuWmundsson, j= cand.act.NFskj.3. i   (1sWamynduW)VirWingarfyllst,GuWmundurJ;nsson, X+! formaWurskaWab;tanefndar.  Fskj.4. !W% O(1sWamynduW)VirWingarfyllst,Sambandslenskratryggingaflaga.Sigmarrmannsson. F&"+  '#-   Fskj.5. - jP(2sWurmyndaWar)VirWingarfyllst,Sambandslenskratryggingaflaga.Sigmarrmannsson.    Fskj.*Q(8sWurmyndaWar)  Fskj.6. G  kQ(3sWurmyndaWar)   VirWingarfyllst,GuWmundurJ;nsson,fyrrv.hstarttard;mari. > GesturJ;nssonhrl.   SigrnGuWmundsd;ttirhrl.    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IWgjaldabreyting.    HlutverkvtryggingaflagaeraWdreifahttusemYaugerameWtkuiWgjaldahjvtryggingartkum.EinnYtturinnviWkvrWuniWgjaldannaeraWsjlfsgWureglurnarumtj;nabturenekkisWurerkvarWandiumiWgjaldaYrfinatWniogstrWtj;na.XaWliggureWlivtryggingarsamningsinsaWhttanviWgerWhanseralltaf;fyrirsW.SvarsviWspurningunnierYvaWeinsaWnokkruaWleitasviWiskaWab;tarttarins,Y.e.lgnr.50/1993.FrekarverWuraWltatillagaumvtryggingastarfsemi,nr.60/1994,ogreglnasettrasamkvmtYeim.  SWustubirtartlurumafkomuvtryggingargreinannaerufyrirriW1996.0fskj.3erlj;sritrrsskUrsluVtryggingaeftirlitsins1996,nr.23,semsUnirniWurstWureinstakragreinaflokkaeftiraWfjrmagnstekjumhafWiveriWskiptmilliYeirra.NiWurstWurnarsUnaaWverulegaskortirjafnvgimillitj;nakostnaWarogiWgjaldaeinstkumgreinaflokkum,YegaryfirlengritmaerlitiW.EkkierviWYvaWbastaWvtryggingaflginhafivaldisnuaWjafnahverteinstaktr,ensyfirlengritmalitiWttiYaWaWveragerlegt,endasUnirreynslanaWYegarmisvsuninvexrh;fihkkaiWgjldin.EflitiWerhallannlgboWnukutkjatryggingunumsstaWfrjlsukutkjatryggingarnar(framrWuoghftrygging)standaundirhonumsamthagnaWiafWrumgreinum.XettageturvartgengiWtillengdar.XbereinnigaWhafahugaaWhkkunmargfldunarstuWliskaWab;talagannar7,5upp10t;kekkigildifyrr&  enummittr1996ogerYvaWlkindumaWeinsaW;veruleguleytikominfram.''  '#-   NiWurstaWanersaWtillgurtilbreytingarskaWab;talgunumsemhrerugerWareruekkilklegartilaWvaldaumtalsverWrihkkuniWgjalda.HinsvegarerhugsanlegtaWmeirijfnuWurafkomuvtryggingagreinaleiWitilhkkunariWgjaldalgboWnumkutkjatryggingumsamtYvaWmiWaWviWbirtarafkomutlurerlklegtaWhkkunmargfldunarstuWulsinsr7,510sekkinemaaWlitluleytikominfram.AWWruleytivsasttiltarlegrargreinargerWarrsskUrslumVtryggingaeftirlitsins,nr.14!22ognr.23.  V.     FrumvarptillagaumbreytinguskaWab;talgum,nr.50/1993.   X    1.gr.  3.mgr.1.gr.lagannaorWastsvo:  VerWmtivinnuviWheimilisstrfskallagtaWjfnuviWlaunatekjur,sbr.2.og7.gr.  2.gr.    ViW2.mgr.2.gr.lagannabtist:svosembturrlfeyrissj;Wumogstyrktarsj;Wum,aWYvmarkisemvinnuveitandiogaWrirhafahlutfallslegagreittiWgjldtilYeirra.    3.gr.  2.mgr.3.gr.lagannaorWastsvo:  UmgreiWslurfrYriWjaaWilafereftirkvWum4.mgr.5.gr.  4.gr.    EftirfarandibreytingarverWa4.gr.laganna:L  3 L A0J   A0J2  a  .3  Ԉ0    0staWupphWarinnar?6.000.000kr. 5.mlsl.1.mgr.kemur:50%.A0J&݌5 Ќ   A0J   A0J(2  b  .3  Ԉ0    6.mlsl.1.mgr.fellurbrott.A0J(S݌ Ќ   A0J   A0J!2  c  .3  Ԉ0    2.og3.mgr.orWastsvo:A0J!L݌ Ќ    0     v Hafitj;nYoliveriW50raeWaeldriYegartj;nvarWlkkabtursemkveWnarerueftir1.mgr.um1.5%fyrirhvertaldursrstj;nYolaumfram49r.BturlkkaY;ekkifrekareftir69.aldursrtj;nYola.    0     v UmgreiWslurfrYriWjaaWilafereftirkvWum4.mgr.5.gr.    5.gr.  4.mgr.5.gr.lagannaorWastsvo:  Nj;titj;nYolilfeyrisgreiWslnavegnavaranlegrarrorkueftirlgumumalmannatryggingar,kvWumreglugerWalfeyrissj;WaeWavtryggingab;ta,semhinnskaWab;taskyldieWaaWrirhafakeypttilhagsb;tafyrirtj;nYola,svoogb;tafrslysatryggingukumannseftirumferWarlgumogb;tafrsamskonarslysatryggingumannssemslasastsemfarYegieiginkutki,skaldragaYrfrfjrhWrorkutj;nsinsogmargfaldasWanniWurstWumeWstuWliskv.6.gr.AWlokumskaldragafreingreiWslub;tasemafsmur;tumerurunnar.Hafitj;nYolisjlfurgreittiWgjaldtillfeyrissj;Wa,styrktarsj;WaeWaannarraYvlkrab;tagreiWandaskalaWeinsdragafrrorkutj;niYannhlutasemsvarartiliWgjaldasemvinnuveitandieWaaWrirhafagreitttilYeirra.  &  6.gr.    6.gr.lagannaorWastsvo:''  '#- & a   BturskalmetatilfjrhWarsemnemurtfldumrslaunumtj;nYolamargflduWummeWrorkustigiskv.3.mgr.5.gr.,sbr.9.gr.'a-a!  rslauntilkvrWunarb;taskuluteljastmeWaltalheildarvinnuteknatj;nYolasWustuYremuralmanaksrumWurentj;nsatburWurvarW,leiWrttmeWlaunavsitluYesstma.rslauninskuluY;metinsrstaklegaYegar;venjulegaraWstWurerufyrirhendi,t.d.breytingartekjumeWaatvinnuhgum.  B;tafjrhWskalgreiddeinulagi.  7.gr.#  7.gr.lagannaorWastsvo:  Tj;nYolarsemvinnaheimilisstrfeigartttilb;tafyrirvaranlegarorku,semkveWnarskulumiWaWviWfstmnaWarlaungrunnsk;lakennara6.Yrepilaunaflokks150.LaunYessimiWastviWheimilisstrffyrirfimmmannafjlskylduenbtaskalviW10%fyrirhvernfjlskyldumeWlimsemumframer,endragafr20%fyrirhvernYannsemskortirYannfjlda.Einstaklingsemereinnheimiliskalekkiteljasemheimavinnandi.  Vinnitj;nYoliutanheimilisskalbtaviWYanntma(vinnuvikum)reiknuWumtekjumfyrirheimilisstrfskv.1.mgr.Yessarargreinar,einsogviWeftir2.mgr.6.gr.,YannigaWtkomitekjurfyrirheilsrsstarf.̀  EkkiverWabturfyrirannaWfjrtj;nskv.1.gr.greiddarjafnframtb;tumfyrirheimilis sF strfsamkvmtYessarigreinnematileinstaklingsheimili.  UmtreikningoggreiWslub;tafereftirreglum6.gr.,sbr.4.mgr.5.gr.  8.gr.    eftir7.gr.lagannakemurnUgrein,7.gr.a,semorWastsvo:  Bturtilungmennainnan18raaldurssemhafaengareWatakmarkaWarvinnutekjurskalkvarWagrundvellimiskastigsskv.4.gr.BturskulukveWnarsemhundraWshlutiafb;tumfyrirvaranleganmiskaeftirreglum1.!4.mlsl.1.mgr.4.gr.  Xegarmiskastiger10%eWalgra,12%,15%,18%og20%skulurorkubturvera120%,125%,130%,135%eWa140%afb;tumfyrirvaranleganmiska.  Xegarmiskastiger25%erurorkubtur150%afb;tumfyrirvaranleganmiska.Xegarmiskastiger30%,35%,40%,45%eWa50%skulurorkubturvera160%,170%,180%,190%eWa200%afb;tumfyrirvaranleganmiska.  Xegarmiskastiger55%erurorkubtur225%afb;tumfyrirvaranleganmiska.Xegarmiskastiger60%,65%,70%,75%,80%eWa85%skulurorkubturvera250%,275%,300%,325%,350%eWa375%afb;tumfyrirvaranleganmiska.Xegarmiskastiger90%,95%eWa100%skulurorkubturvera400%afb;tumfyrirvaranleganmiska.  9.gr.,  8.gr.lagannaorWastsvo:  rorkubturtilannarraentj;nYolaerstarfaaWheimilsstrfum,sbr.7.gr.,ogungmenna,sbr.7.gr.a,semhafaengareWatakmarkaWarvinnutekjur,skalkveWaeftir2.!4.mgr.7.gr.a.Stefnitj;nYoliaWkveWnuvistarfisemhannhefurbiWsigundirmeWsrstakrimenntuneWaWrumsambrilegumhttiogsjmaWYaWmunigangaeftirhannYesskostaWf bturmetnareftir6.gr.meWhliWsj;nafmeWaltekjumviWkomandistarfsgrein. F&"+ & ,    LeiWibtureftir2.!4.mgr.7.gr.atil;eWlilegrareWa;sanngjarnarfjrhWarb;taaWmarkieigabWitj;nYoliogb;tagreiWandirttaWfbturmetnar;bundiWmiWaWviWallaraWstWur.',-6/  UmgreiWslurfrYriWjaaWilaskalfaraeftir4.mgr.5.gr.  XegarlknisfrWilegrorkamlumskv.6.,7.og8.gr.ermetin10%eWalgraskalYvaWeinsgreiWabturfyrirvaranlegarorkuaWframtWarfjrhagstj;nvegnavinnutekjutapsshlutlgtsannaWogframkomiWYegarekkieraWvntafrekaribata.KomiYaWsWarframskalfarameWYaWeftir11.gr.    10.gr.    10.gr.lagannaorWastsvo:  XegarfyrirliggursrfrWilegtlitumrorkuog/eWamiskastigtj;nYola,eWaYlknisfrWileguYttiskv.2.og3.gr.,semmetaYarftilYessaWuppgjrb;tasamkvmtlgumYessumgetifariWfram,geturhvorumsig,tj;nYolieWassemkrafinnerb;ta,boriWlitiWundirrorkunefnd.HeimilteraW;skalitsrorkunefndarumkvrWunrorkuog/eWamiskastigs,nYessaWfyrirliggisrfrWilegtlit,efmlsaWilarstandasameiginlegaaWslkribeiWni.  0rorkunefndeigastiYrrmennsemskipaWireruafd;msmlarWherratilsexrasenn.Skulutveirnefndarmannaveralknar,eneinnlgfrWingurogerhannformaWurnefndarinnar.FormaWurskalfullngjaskilyrWumlagatilaWhlj;taskipunembttihstarttard;mara.RWherraskiparvaramenneftirsmureglumogaWalmenn.RWherraerheimiltaW;sknefndarinnaraWfjlganefndarmnnumtmabundiW,YvskyniaWtryggjaaWafgreiWslamladragistekki.UmhfinefndarmannatilYessaWfarameWmlskalfaraeftirreglumlagaumsrstakthfi.  rorkunefndskalsemjatflurummiskastig.  RWherraseturreglugerWumstarfshtturorkunefndar.0reglugerWinniskalm.a.veraheimildfyrirnefndinatilYessaWkveWjalknaogaWrasrfr;WamenntilstarfaYgunefndarinnarogjafnframtkveWiWhvernigstaWiWskuliaWbirtinguhelstulitahennar.0reglugerWskalogkveWaumgjaldfyrirmatsgerWirsemnefndingerir.  11.gr.9  eftirorWinu?;fyrirsjanlegar 2.mlsl.11.gr.lagannakemur:sbr.Y;4.mgr.8.gr.  12.gr.    EftirfarandibreytingarverWa15.gr.laganna:L   L A0J   A0J:2  a  .3  Ԉ0    Tilvsunin?3.mgr.7.gr. 1.mlsl.1.mgr.fellurbrott.A0J::݌# Ќ   A0J   A0J;2  b  .3  Ԉ0    LokamlsliWur2.mgr.fellurbrott.A0J;;݌ $ Ќ    13.gr.<  1.mgr.16.gr.lagannaorWastsvo:  BturfyrirYjningar,varanleganmiska,tmabundiWatvinnutj;nogmissiframfrandabervextifrYvtj;nvarW.Bturfyrirvaranlegarorkuberavextifrupphafsdegimetinnarrorkuskv.5.gr.Vextirskulunema4,5%ri.  14.gr.    26.gr.lagannaorWastsvo: '#-   HeimilteraWltaYannsemafsetningieWast;rfelldugleysiveldurlkamstj;nieWabyrgWber;lgmtrimeingerWgegnfrelsi,friWi,rueWapers;nuannarsmannsgreiWamiskabturtilYesssemmisgertvarviW.  XannsemafsetningieWast;rfelldugleysiveldurdauWaannarsmannsmdmatilYessaWgreiWamaka,brnumeWaforeldrummiskabtur.    15.gr.    LgYessiWlastgildi1.janar1999ogeigaviWumskaWab;tabyrgWvegnatj;nssemrakiWverWurtilb;taskyldstilvikseftirgildistkulaganna.@ AthugasemdirviWeinstakargreinarfrumvarpsins.      Um1.gr.gA  HrereinungisumaWrWabreytingartilvsuntilannarragreinalgunum.  Um2.gr.A  HrerlagttilaWtj;nYolinnfitmabundiWatvinnutj;nsittaWfullubttenhvorkimeiranminna.FrdrtturgreiWsluYriWjaaWilamiWistviWYaWhvaWanfWerkomiW.Hafitj;nYolinnsjlfurlagtYaWframrUrirYaWekkibturvegnahinsb;taskyldatj;nsatburWar.SYaWhinnb;ginnrunniWfrvinnuveitendaeWaYriWjaaWilaskerWirYaWbturnar,alltmeWtillititilYessaWtj;niWverWifullbttsamrmiviWregluskaWab;tarttarins.  NnarervsaWtilathugasemdarviW4.mgr.5.gr.    Um3.gr.    XessabreytinguleiWirsjlfkrafaafbreyttritilhgungreiWslumfrYriWjaaWila.  Um4.gr.TE  SamkvmtgildandilgumerheimiltaWkveWabturhrrien4.000.000kr.Y;ekkihrrien6.000.000kr.TlkunYessukvWihefurveriWYrngogbundinviWaWtj;nYolarhafiraunmeiraen100%rorku.LgWertilrUmkunYessukvWiYannigaWYegarumsrstakahkkuneraWrWashnekkibundinviWtj;nYolasemhafa100%rorku.ViWlgrarorkustigskuliheimiltaWkveWahrribturY;ekkimeiraen50%hrrienbtursamkvmtmetnurorkustigieru.GerterrWfyriraWheimildYessisnotuWundantekningartilfellumogeruYsrstaklegahfWhugaYautilvikYegarumsrstaklegamikinnmiskaeraWrWa,svosemYegarbrunaslysverWaeWaandlitslUtio.Y.h.  XerlagttilaW5%lgmarkiWgreininniverWifelltniWur.TeljirorkunefndaWhgtsaWmetamiskaminnien5%YverWuraWteljarttaWbtamiskaerafYvleiWir.  02.mgr.4.gr.gildandiskaWab;talagasegiraWhafitj;nYoliveriW60raeWaeldriYegartj;nvarWskulilkkabtursemkveWnarerueftir1.mgr.greinarinnarum5%fyrirhvertaldursrtj;nYolaumfram59,enbturlkkiY;ekkifrekareftir69.aldursrtj;nYola.  TeljaverWurrkfyrirYvaWaldurtj;nYolahafihrifkvrWunmiskab;ta.HinsvegarsUnisttpasteWlilegtaWlkkunb;tannafariframsvostutturabiliogmiWafremurviW50raaldur.  SmiWaWviW50raaldurverWurlkkuninnokkruminnienhnernefturlgunum.Samkvmtgildandilgumerumiskabturhj69ratj;nYolameW100%rorku2.000.000 kr.enyrWu2.800.000kr.miWaWviWtillguna.EfskerWingarpr;sentanvri2%fyrirhvert '", ryrWumiskabturnar&   2.400.000kr.VriskerWingarpr;sentan1%fyrirhvertryrWumiskabturnarviW70raaldur3.200.000kr.'-GM  Um5.gr.    SamrmiverWuraWverameWferWfrdrttargreiWslumYriWjamannsfrb;tumfyrirtmabundiWatvinnutj;nogb;tumfyrirvaranlegarorku.Sj;narmiWiWsemhrerbyggterhvaWanfWsemstendurundirb;tunumerkomiW.Hafitj;nYolinnkeypttryggingunasjlfurkemurfrdrtturhennifrb;tumekkitil,enshnkeyptafvinnuveitandaeWaYriWjaaWilatilhagsb;tatj;nYoladregsthnfr.XannigyrWiYaWhlutfalliWmilliiWgjaldagreiWslnatillfeyrissj;WseWasjkrasj;WasemkvarWaWiYhlutdeildheildarb;tumfrsj;Wunumsemfrb;tumfyrirvaranlegarorkudragist.HjSALsj;WunummunvinnuveitanditWastgreiWa60%iWgjaldsoglaunYegi40%.XettayrWiskiptihlutfalliWYessudmi.UpplUsingarumannaWskiptihlutfalleigajafnanaWveraauWfengar.  TilskUringartillgunnifrumvarpsgreininnierrttaWtakafram:SamkvmttillguaW6.gr.beraWmiWabturfyrirvaranlegarorkusemaWalregluviWYriggjarameWaltalvinnutekna.XegarYaWerfengiWskalfrYvdragabturfrlfeyrissj;WifyrireittreinsogYrerutreikningsdegi.XettaaWeinsviWumrorkulfeyrienekkiYegarbturerugreiddarmeWeingreiWslu.SWanskalreiknatbturfyrirrorkumeWviWkomandimargfldunarstuWli.Hafilfeyrissj;WurinneWaviWkomandiaWili,t.d.almannatryggingargreittbturnarmeWeingreiWsludregsthnfrYeirrifjrhWb;tasemfkksteftirmargfldunmeWstuWlinum.  XrnUjubtursemlagtertilaWdregnarverWifrrorkub;tumsamkvmtskaWab;talgunumerufyrstogfremstbturfrframangreindumsj;Wumaukb;tasamkvmtlgumumalmannatryggingar,nr.117/1993,einkum12.og29.gr.,svoogaWrarbtursemjafnamtilframangreindab;ta.        Um6.gr.FV  HrerlagttilaWskilgreiningrslaunumskv.7.gr.gildandilagaverWifrWinn6.gr.SamkvmtgildandilgumerkveWiWaWrslaunteljistveraheildarvinnutekjurtj;nYolanstliWnurifyrirYanndagertj;nvarW.LagtertilaWYessariviWmiWunverWibreyttYannvegaWmiWaWverWiviWmeWaltalheildarvinnuteknaYriggjasWustualmanaksrafyrirtj;naWteknutillititillaunavsitlu.RkinfyrirYessueruYauaWhjvenjulegumlaunYegumerYriggjaraviWmiWunruggarimlikvarWitilaWmetaframtWartj;neneittrfyrirtj;nsatburW.Samaheimilder2.mlsl.2.mgr.6.gr.frumvarpsinsognergildandilgumtilaWtakatillittilbreyttrateknaviWkvrWunrslaunatiltreikningsb;ta.XegarlWurstarfsvif;lksmbastviWlkkanditekjum,entilYessaertekiWtillit9.gr.laganna.XriggjaraviWmiWunereinnigbeturtilYessfallinaWjafnattmabundnarsveiflurtekjumtj;nYolaeneinsrsviWmiWunfyrirtj;nsatburW.  VarWandivinnutekjurtelstrttaWfellahmarkiW,4.500.000kr.,niWurmeWYvaWYaWsamrmistmiWurskaWab;tasj;narmiWum.  Um7.gr.    MeWYessarifrumvarpsgreinertlaWaWlgfestanokkurmeginsj;narmiWviWkvrWunrorkub;tatilheimavinnanditj;nYola,semsWanyrWuskUrWogfylltm.a.afd;mst;lum.Meginsj;narmiWiWeraWfallafrYvaWmiWarorkubturviWvaranleganmiska,enstaWYessaWmiWaviWlaunkveWinnarstarfstttarogfjlskyldustrW.ErYaWbetrasamrmi '#- viW3.mgr.1.gr.laganna.HrerlagttilaWmiWaWverWiviWlaungrunnsk;lakennara.XessiviWmiWunttiaWjafnaWiaWveranokkuWskUr.litaefnikannaWveraviWhvaWastttberiaWmiWaogerYettahrriviWmiWunennotuWhefurveriWd;mum.stWaYesserm.a.saWuppeldisstarfiWhefursauknaYUWingusamtYvaWviWmiWunind;munumhefurveriWlg.XmYaWbendaaWYegarheimavinnanditj;nYolarhafaaliWuppbrnsneruYeiralloftkomnirmiWjanaldurogeigaekkimargrakostavlvinnumarkaWinumogsstaflluefYeirhafaorWiWfyrirslysi.  ViWmiWuninviWfstlaungrunnsk;lakennaramiWastviWrflegameWalfjlskyldustrWeWafimmmannsheimili.FrvikvarWandiYstrWberaWmetatilhkkunareWalkkunareinsogsegirfrumvarpsgreininni,fjgurramannafjlskyldafengibturmiWaWviW80%aflaunumkennara,Yriggjamanna60%ogtveggjamanna40%.EkkiYykirgerlegtaWtakahrmeWeinstakling.TelsteWlilegastaWdragamrkineftirYvhvorttj;nYolinnhafiaWraensjlfansigaWannast.EkkiergertrWfyriraWbttveriWmeiraenheiltrsstarf.  TilhliWsj;narhreruhafWird;marogmttryggingafrWinga,t.d.hrd:1996:503(517!518),1002(1005)og1059(1063).  Um8.gr.    Einsog7.gr.erhrreyntaWskiptaupp8.gr.gildandilaga.ErYaWgertmeWYvaWtakaungmenniinnan18raaldurssrkvWi.BturtilYeirrafarialvegeftirstWlunumngildandilgum,enbturtilungmennat.d.NoregierustaWlaWar.RkrttYykiraWfellaniWur10%lgmarkiWmiskastigtilsamrmisviWaWrartillgurtilbreytingalgunum.EkkiteljastefnitilaWhafahinarstWluWubturungmennamismunandieftiraldriYegartj;nsrstaW,YannigaWt.d.fimmratj;nYolifengilgribturenfimmtnratj;nYolivegnameirivxtunarmguleikaYessyngra.HrerYaWaWltaaWyngritj;nYolinnyrWiaWWrujfnuaWberasitttj;nturumlengurenseldri.    Um9.gr.g  XaWliggjamargvslegarstWurtilYessaWf;lkengaeWatakmarkaWatekjusguog;gerningureraWsjfyrirlltilvikYaraWltandi.StaWlaWarbturleiWaekkitilhlutlgrarniWurstWusumumtilvikum.XvermeWkvWinu2.mgr.veriWaWopnaleiW,bWifyrirtj;nYolaogtj;nvald,tilaWfeinstaklingsbundiWmatb;tum.ViWmatb;taslkumtilvikumberaWtakatillittilallraaWstWna.  kvWi4.mgr.greinarinnarertlaWaWstuWlaaWskUrarivinnubrgWumvarWandiframtWartekjutapsemafleiWinguaflknisfrWilegametinnirorku.Verulegurfjldibttrarorkutj;naerultiltj;n.XegarlitiWertilfylgnimillihinslknisfrWilegarorkumatsogvinnutekjutapsinsYminnkarhnverulegaeftirYvsemneWardregurrorkustiganum.MaWursemorWiWhefurfyrirlitlurorkutj;niheldurgjarnan;breyttumvinnutekjumYrttfyrirYaW.MiskaogYjningarb;tumertlaWaWbtaaWrarafleiWingarenvinnutekjutap.0d;mummvWalesaYstaWhfinguaWhafirorkutapreiknaWlknisfrWilegaorWiWumeinhverpr;senthafiaflahfiWrUrnaWaWsamaskapi.UmofmiklaalhfingueraWrWaeinsogerlendarranns;knirmunasUna,sbr.einniggreinargerWmeWskaWab;talgunum.XessuhefurveriWsvaraWmeWYvaWsetjareglurumaWbtaekkitj;nfyrirkveWnalgmarksrorkuogmatifjrhagslegrirorku.LgmarksreglanhefurekkiveriWtalinstandastllumtilvikum,sbr.hrd.4.jn1998mlinunr.317/1997.AWsjlfsgWuerYessaWgtaaWltil lknisfrWilegrorkageturoghefurstundumhafthrifvinnutekjurtj;nYolatillkkunar. 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