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EinungismtakmarkafjldarekstrarleyfafyrirsrhverjategundYj;nustuogtiluppsetningarog/eWastarfrkslufjarskiptanetaaWYvleytisemnauWsynlegtertilaWtryggjahagkvmanUtingutWnir;fsinseWatmabundiWmeWangerWarerurWstafanirtilaWfjlganmerum.  ViWkvrWunumtakmrkunfjldarekstrarleyfaskalleggjaviWeigandihersluhagsmuninotendaogrvunsamkeppni.P;stogfjarskiptastofnunskalbirtakvrWunsnaumtakmrkunfjldarekstrarleyfasamtforsendumhennarogendurskoWatakmarkanirmeWhfilegumillibili.AuglUsaskaleftirums;knumYegarfjldileyfaertakmarkaWur.KomiuppsstaWaaWfrumkvWiP;stogfjarskiptastofnunar,eWaaWbeiWniflags,aWhgtsaWfjlgaleyfumskalYaWkynntogauglUsteftirums;knumumviWb;tarleyfi.  11.gr.BtboW. 7     P;stogfjarskiptastofnungeturkveWiWaWrekstrarleyfiskv.10.gr.,reksturalYj;nustuskv.13.gr.ogrekstur;arWbrrarYj;nustuannarrarenalYj;nustuskv.16.gr.skuliboWint.  BtboWskalaWjafnaWiveraopiW.P;stogfjarskiptastofnunsemurtboWsskilmlaYarsemm.a.skalmltfyrirumYYj;nustueWarekstursemboWinnertogumlgmarksboW.  P;stogfjarskiptastofnunannasteWahefurumsj;nmeWtboWumYessum.  12.gr.0 @ Breytingarleyfisbrfi. `      P;stogfjarskiptastofnunerheimiltaWbreytaskilyrWumalmennumheimildumogleyfisbrfumYegarYaWer;hjkvmilegtvegnanUrrarlggjafaroglgfestingarreglnasemleiWirafaWild0slandsaWsamningnumumEvr;pskaefnahagssvWiW.BreytingarskulukynntarmeWhfilegumfyrirvarasemY;skalekkiveraminnieneinnmnuWur.  IV.KAFLI UmalYj;nustuogsrtkafjarskiptaYj;nustu. #'  13.gr. #( SkyldatilaWveitaalYj;nustu. $ )     EfnauWsynlegtYykirtilaWtryggjafullngjandifjarskiptaYj;nustusanngjrnumkjrumogYeirriYj;nustuverWurekkiviWkomiWefeinungisertekiWmiWafviWskiptasj;narmiWumgeturP;stogfjarskiptastofnunviWtgfurekstrarleyfamltsvofyriraWrekstrarleyfishafieWarekstrarleyfishafarskuliveitaalYj;nustustarfssvWisnu.TilalYj;nustuteljastm.a.talsmaYj;nusta,Yj;nustaviWfatlaWaeWanotendurmeWsrstakarYj;WflagsYarfiroggagnaflutningsYj;nustameW128Kb/sflutningsgetusemnotendurtengjastumheimtaugaralmennatalsmanetsins.  P;stogfjarskiptastofnungeturkveWiWhmarksverWoglgmarksgWialYj;nustu.  SjirekstrarleyfishafisrekkifrtaWveitatilteknumaWilaalYj;nustuskv.1.mgr.,svosemvegnafjarlgWar,kostnaWareWaannars;hagrWis,skalgreiningurumsynjunborinnundirP;stogfjarskiptastofnuntilrskurWar. k-<)4   SamgngurWherraseturreglugerWumalYj;nustu.  14.gr.Ums;knirumfjrframlgoggreiWslurYeirra. a     TeljirekstrarleyfishafiaWalYj;nustasemhonumergertskyltaWveitasamkvmtrekstrarleyfi,sbr.13.gr.,srekinmeWtapieWas;arWbrgeturhannkrafistYessaWhonumverWimeWfjrframlgumtryggteWlilegtendurgjaldfyrirYstarfsemisemumrWir.SkalslkbeiWnisendP;stogfjarskiptastofnun.  ViWmatkostnaWiviWalYj;nustuskalbeitasmureglumogumsamtenginguskv.1.tlul.1.mgr.26.gr.  NberstP;stogfjarskiptastofnunbeiWniumfjrframlgskv.1.mgr.,ogekkiverWurtaliWaWYj;nustanverWitryggWmeWWrumhagkvmarihttienjafnframttaliWaWYj;nustans;hjkvmilegogverWiekkiaflgW,ogskalstofnuninYmeWfjrframlgumtryggjarekstrarleyfishafaeWlilegtendurgjaldfyrirYYj;nustusemveitter.  SkalP;stogfjarskiptastofnunkrefjastYessaWrekstrarleyfishafiupplUsinkvmlegahvertrekstrartapiWafstarfseminnieroghvernigYaWsundurliWast.  P;stogfjarskiptastofnungeturviWmatfjrframlgumkrafistskUrslnalggiltraendurskoWendaeWafaliWslkumaWilaaWgerattektrekstrarafkomuviWkomandirekstrarsviWi.P;stogfjarskiptastofnunerheimiltaWkrefjastaWgangsaWb;khaldirekstrarleyfishafaviWmatfjrframlgumogeftirlitmeWYeim.  RekstrarleyfishafiskalgeraP;stogfjarskiptastofnungreinfyrirrWstfunfjrframlagsinslokhversrs.  FjrframlgskuluaWjafnaWimiWuWviWeittrsenn.NtelurannarhvoraWiliaWforsendurfyrirkvrWunfjrframlagahafibreystverulega,oggeturhvorumsigYkrafistendurskoWunarframlaginu.  NerhlutiafstarfsemirekstrarleyfishafahWurfjrframlgumsamkvmtkvWiYessu,oggeturP;stogfjarskiptastofnunYkrafistYessaWsYtturstarfseminnarsb;khaldslegaaWskilinnfrannarristarfsemileyfishafans.  15.gr.Jfnunargjald.      TilaWstandastraumafgreiWslufjrframlagasamkvmtYessumkaflaskalinnheimtajfnunargjaldsemrennurtilP;stogfjarskiptastofnunar.  SkaljfnunargjaldiWlagtfjarskiptafyrirtkisemstarfrkjaalmennfjarskiptanetog/eWaalmennatalsmaYj;nustuhlutfalliviWb;kfrWaveltuYessararstarfsemi.MeWb;kfrWriveltuerttviWrekstrartekjursemfjarskiptafyrirtkihefurafumrddristarfsemihrlandi.SYtturrekstrarleyfishafahrlandisemerleyfisbundinnskalverab;khaldslegaaWskilinnfrannarristarfsemihans.  JfnunargjaldsamkvmtlgumYessumskalkveWiWrlegameWlgum.  JfnunargjaldmdragafrtekjumgreiWandaYvrekstrarriYegarstofnYessmyndaWist.  UmlagninguoginnheimtujfnunargjaldsfersamkvmtkvWumVIII.!XIV.kaflalaganr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum,eftirYvsemviWogskuluinnheimtuaWilarstandaP;stogfjarskiptastofnunskilinnheimtumgjldummnaWarlega.  SamgngurWherraseturmeWreglugerWnnarifyrirmliumfjrframlgogjfnunargjldfjarskiptaYj;nustu,YarmeWalumtreikningkostnaWiviWaWveitafjarskiptaYj;nustu,ogumtreikningrekstrartaps.  16.gr.SamningaroggreiWslurfyrirsrtkafjarskiptaYj;nustu,aWraenalYj;nustu. ?*&0     N;skarsamgngurWherraeftirYvaWlagtsframkvmdireWarekstursemertilalmannaheillaryggisskyni,afumhverfisstWumeWasamkvmtbyggWasj;narmiWum,ogtlamaWskiliekkiarWi,nYessY;aWumalYj;nustusaWrWa,ogskalP;stogfjarskiptastofnunYfaliWaWgeraumslktsamningviWfjarskiptafyrirtkikjlfartboWs k-<)4 skv.11.gr.  &  KostnaWursemrekjamtilkvarWanasamgngurWherraskv.1.mgr.skalaWjafnaWigreiddurrrkissj;Wi,eftirYvsemkveWiWerumfjrlgum.'  V.KAFLI OpinnaWganguraWnetumogYj;nustu. &  17.gr.  AlmennkvWi.       MeWYaWaWmarkmiWiaWauWveldaframboWalmennrafjarskiptanetaog/eWaalmennrarfjarskiptaYj;nustu0slandiogEvr;pskaefnahagssvWinuskalllumsemYess;skaheimillaWganguraWalmennumfjarskiptanetumogalmennrifjarskiptaYj;nustumeWkveWnumskilmlum.  SkilmlarumopinnaWgangaWnetummegaekkihindra:L `h((YL A0J   A0J2h  a  .3  Ԉ0    mguleikaallralgmarksYj;nustu,A0J݌~O    Ќ   A0J   A0J  2h  b  .3  Ԉ0    aWgangaWogsamtenginguviWalmennfjarskiptanetogalmennafjarskiptaYj;nustu,A0J݌I    Ќ   A0J   A0Jɠ2h  c  .3  Ԉ0    framboWsamrmdriYj;nustunotendumtilhagsb;tameWnotkunsamrmdrastaWla   ogtknieiginleikafyriropinnoghagkvmanaWgangogsamtengingu,A0Jɠ݌    Ќ   A0J   A0JU  2h  d  .3  Ԉ0    framboWalYj;nustu,m.a.meWtillititilframtWarYr;unarfjarskiptum.A0JU݌{    Ќ    18.gr.SkilmlarumopinnaWgang.       SkilmlarumopinnaWgangmegaekkihafafrmeWsrtakmrkunaWgangiaWalmennumfjarskiptanetumeWafjarskiptaYj;nustunematakmrkuninvarWi:-- A0J   A0J٤2h  a  .3  Ԉ0    rekstrarryggineta,A0J٤݌l=   Ќ   A0J   A0Jǥ  2h  b  .3  Ԉ0    tryggingusamstWineta,A0Jǥ݌7   Ќ   A0J   A0J2h  c  .3  Ԉ0    rekstrarsamhfimismunandiYj;nustu,rkstuddumtilvikum,A0J݌   Ќ   A0J   A0J٧  2h  d  .3  Ԉ0    verndungagna,A0J٧݌   Ќ   A0J   A0J¨2h  e  .3  Ԉ0    verndunumhverfisinsogmarkmiWskipulagsrkisogsveitarflaga,A0J¨݌i   Ќ   A0J   A0J''2h  f  .3  Ԉ0    hagkvmanotkuntWnir;fsins.A0J ݌c4   Ќ    TilviWb;targildaskilmlarsemalmennteigaviWumtengingunotendabnaWarviWnetin.FyrirtkisemveitafjarskiptaYj;nustuskulugetatengstalmennumfjarskiptanetumannarskonarnettengipunktumenvenjulegirnotendur.XegarYj;nustasemfyrirtkin;skaeftirernnurenlUstergjaldskrrekstraraWilaalmennafjarskiptanetsinsskuluaWilarsemjasnmilliumgjldogskilmla.NistekkisamkomulaginnantveggjamnaWagetaaWilar;skaWeftirhlutunP;stogfjarskiptastofnunar,sbr.22.gr.  19.gr.OpinnaWganguraWleigulnum. !W%     P;stogfjarskiptastofnunskaltryggjaaWa.m.k.eittfyrirtkisemheimildhefurfengiWtilrekstursalmennsfjarskiptanetsog/eWaYj;nustubj;WiframleigulnurYeirrategundasemstofnuninteluraWYrfsfyrirfjarskiptamarkaWi.AWjafnaWiskalveljafyrirtkimeWumtalsverWamarkaWshlutdeildhinumalmennafastanetsmarkaWi.FyrirtkiWsemumrWirskalbirtaskilmlafyrirlnuleiguoggjaldskrsemtekurmiWaftilkostnaWioghfilegumarWiaffjrfestingu.SkalYettagildameWanfyrirtkiWhefurumtalsverWahlutdeildleigulnumarkaWi.FyrirtkimeWslkahlutdeildskalleggjaleigulnugjaldskrsnafyrirP;stogfjarskiptastofnuntilsamYykktar.GjaldskrogskilmlarskulugefaaWilumsemleigjalnurkostaWgreindumYttumleigulna.  20.gr.AWganguraWheimtaug.  +&1     XegarfjarskiptafyrirtkigetaekkitengsteinstkumnotendumsemerutengdirfjarskiptanetirekstrarleyfishafameWumtalsverWamarkaWshlutdeild,vegnaeWliseWaumfangsfjrfestingarheimtaugsemerforsendaviWskiptasambands,geturP;stogfjarskiptastofnun k-<)4 kveWiWaWfjarskiptafyrirtkifibeinanaWgangaWeinstkumnotendum.  UmaWgangaWheimtauggildakvWi17.,18.og23.gr.eftirYvsemviWgeturtt.  21.gr.Innlendirreikisamningar. [,     XarsemekkiverWurrWistuppsetninguogreksturfarsmastWvar,vegnaeWliseWaumfangsfjrfestingar,eWaYarsemaWstWurtiluppsetningarogrekstrarfarsmastWvarerusrstaklegaerfiWar,svosemvegnanttrulegraaWstWna,skulufarsmafyrirtkisemveitaalmennafarsmaYj;nustueigaaWgangaWalmennumfarsmanetumannarrafarsmafyrirtkja.  FjarskiptafyrirtkiskululeitastviWaWsemjasnmilliumskilmlaaWgangs.  NistekkisamkomulagskalP;stogfjarskiptastofnunkveWahvortreikisamningurskuligerWurogskilmlahansmilliYessaWilaerrWurfarsmanetinuskv.1.mgr.ogannarrafjarskiptafyrirtkja,endahafiYauYegaryfiraWrWaeiginalmennumfarsmanetumYarsemYeimverWurviWkomiWaWmatiP;stogfjarskiptastofnunar.  UmreikisamningaogmlsmeWferWskalfaraskv.22.,27.og28.gr.eftirYvsemviWgeturtt,Y;YannigaWumkvrWungjaldagildirgjaldskrfjarskiptafyrirtkisaWfrdregnumYj;nustuliWumsemfjarskiptafyrirtkiYarfekkiaWveita.  22.gr.DeilurumaWgang. @     XegarekkinstsamkomulagmilliaWilaumskilmlaoggjaldskrfyriraWgangYj;nustuveitandaaWalmennumfjarskiptanetumogmlinuhefurveriWvsaWtilP;stogfjarskiptastofnunarskalstofnuninboWatilsamningafundameWaWilumundirstj;rnsinni.AWbeiWniannarseWabeggjaaWilageturstofnuninlagtframmlamiWlunartillgur.NistenguaWsWurekkisamkomulaginnantveggjamnaWaskalstofnuninrskurWamlinu.0rskurWiumskilmlaoggjaldskrrskalm.a.hafahliWsj;naf17.og18.gr.HafirekstraraWilialmennsfjarskiptanetsumtalsverWamarkaWshlutdeildgeturstofnuninkveWiWaWgjldskulimiWastviWtilkostnaW,Y.m.t.arWsemifjrmagns.  VI.KAFLI Umsamtengingu.   23.gr.  Rtturogskyldatilsamtengingar. `      Fjarskiptafyrirtkisemstarfrkjaalmennfjarskiptanetog/eWaalmennafjarskiptaYj;nustuogfallaundireftirfarandiflokkunskulueigarttogberskyldatilaWsemjaumsamtengingusnmilliYeimtilgangiaWbj;WaframviWkomandiYj;nustu:-- A0J   A0J2h  a  .3  Ԉ0    fyrirtkisemstarfrkjaalmennsjlfvirkfastafjarskiptanetogfarsmanet,A0J݌ $   Ќ   A0J   A0J  2h  b  .3  Ԉ0    fyrirtkisemleigjalnuraWstarfssvWinotenda,A0J݌!W%   Ќ   A0J   A0J2h  c  .3  Ԉ0    fyrirtkisemstarfrkjafjarskiptaYj;nustusemheimilaWeraWsamtengjasamrmiviW Q""& rekstrarleyfieWaalmennarheimildir.A0J݌    Ќ    TknilegogviWskiptalegatriWiskuluverahWsamkomulagimilliaWila.  P;stogfjarskiptastofnunskaltryggjafullngjandioghagkvmasamtengingualmennrafjarskiptanetasvosemgreinir1.mgr.aWsvomikluleytisemnauWsynlegtertilaWtryggjallumnotendumEvr;pskaefnahagssvWinugagnkvmnialmennrarfjarskiptaYj;nustusemboWiner:-- A0J   A0Jw2h  a  .3  Ԉ0    almennumfastanetumfyrirtalsma,A0Jw݌'#-   Ќ   A0J   A0Js  2h  b  .3  Ԉ0    leigulnum,A0Js݌(z$.   Ќ   A0J   A0JY2h  c  .3  Ԉ0    almennumfarsmanetum.A0JY݌t)E%/   Ќ    StofnuninskalgerarWstafanirtilaWkomavegfyrirallartakmarkanirsemhindrafyrirtkisemheimildhafatilaWstarfrkjaalmennfjarskiptanetogalmennafjarskiptaYj;nustuaWgerasamtengingarsamningasnmilli.  TeljiP;stogfjarskiptastofnunaWsamtenginggetivaldiWhtturekstrartruflunumviWkomandifjarskiptanetieWasamtengdumfjarskiptanetumgeturstofnuninmltsvofyrir k-<)4 aWfjarskiptanetinskuliekkisamtengd.  SamningaumsamtenginguskalsendaP;stogfjarskiptastofnunaWlokinniundirritunYeirraogskuluYeirveraaWgengilegirWrumsemeigahagsmunaaWgtaaWundanskildumYeimhlutumsamningssemaWmatistofnunarinnarfjallaumviWskiptahagsmunifyrirtkjanna.AWlgmarkiskulusundurliWuWsamtengingargjld,skilmlarogskilyrWibirtllumhagsmunaaWilumaWfenginniskriflegribeiWniYarum.  24.gr.FjarskiptafyrirtkimeWumtalsverWamarkaWshlutdeild.  X     FyrirtkisemheimildhafatilaWstarfrkjaalmennfjarskiptanetogalmennafjarskiptaYj;nustu,sbr.7.gr.,oghafaumtalsverWamarkaWshlutdeildskuluverWaviWllumraunhfumogframkvmanlegumbeiWnumumaWgangaWnettengipunktum,Y.m.t.WrumnettengipunktumenYeimsemboWnirerullumYorranotenda.  FyrirtkitelsthafaumtalsverWamarkaWshlutdeildYegarYaWhefuraWjafnaWimeiraen25%hlutdeildkveWinshlutafjarskiptamarkaWarYvlandsvWiYarsemYverheimiltaWstarfa.  P;stogfjarskiptastofnunerheimiltaWrskurWaaWfyrirtkimeWminnimarkaWshlutdeilden25%hafiumtalsverWamarkaWshlutdeild.HngetureinnigrskurWaWaWfyrirtkimeWmarkaWshlutdeildhrrien25%kveWnummarkaWiteljistekkihafaumtalsverWamarkaWshlutdeild.0slkumtilfellumberaWtakatillittilmguleikafyrirtkisinstilaWhafahrifmarkaWsaWstWur,veltuYesshlutfalliviWstrWmarkaWarins,stj;rnarYessaWgangiaWnotendum,aWgengisYessaWfjrmagniogreynsluYessafmarkaWsfrsluvruogYj;nustu.  25.gr.Samtengingarsamningar. 7     ViWgerWsamningaumsamtenginguviWalmennfjarskiptanetogalmennafjarskiptaYj;nustu,sbr.23.gr.,skalP;stogfjarskiptastofnuntryggjaaWfyrirtkimeWumtalsverWamarkaWshlutdeildgtijafnrWismeWtillititilsamtengingarsemYaubj;WaogaWfyrirtkisemhugasamtengingueigiaWgangaWllumnauWsynlegumupplUsingumumsamtenginguogtknikrfursemgerWareru.  UpplUsingarsemfyrirtkimeWumtalsverWamarkaWshlutdeildm;ttekurfrfyrirtkisem;skareftirsamtengingumeinungisnotaYeimtilgangiaWkomahenni.Fyrirtkinuer;heimiltaWltaWrumdeildumenYeirrisemannastsamtenginguna,d;tturflgumogsamstarfsaWilumtupplUsingarsemYaWm;ttekurtengslumviWsamtenginguna,einkumefYrgetahafthrifsamkeppnisstWu.  26.gr.ViWmiWunartilboWo.fl. !W%     Fyrirtkisemstarfrkjaalmennfjarskiptanetog/eWaalmennafjarskiptaYj;nustusviWitalsmafastanetiogleigulnaognj;taumtalsverWrarmarkaWshlutdeildarskuluuppfyllaeftirtalinskilyrWi:L X((`L A0J   A0J  2  1  .3  Ԉ0    GjldfyrirsamtenginguskuluveragagnsogbyggjastkostnaWiviWstofnunogrekstur $ ) nets,aukhfilegrarvxtunarfjrmagnsgrundvellikostnaWarb;khaldssemhaldiWskal.SnnunarbyrWifyrirYvaWgjldsureiknuWtfrraunverulegumtilkostnaWiskalhvlafyrirtkinusemlturtaWgangaWaWstWusinni.P;stogfjarskiptastofnunerheimiltaWkrefjaviWkomandifyrirtkiumrkstuWningfyrirsamtengingargjldumogYegarviWgerakrfuumlagfringuYeirra.XettakvWinreinnigtilfarsmafyrirtkjasemP;stogfjarskiptastofnunhefurrskurWaWaWhafiumtalsverWamarkaWshlutdeildsamtengingarmarkaWinum.A0J<݌    Ќ   A0J   A0J4  2  2  .3  Ԉ0    P;stogfjarskiptastofnunskalkrefjastYessaWfyrirtkisamkvmtYessarimlsgrein  +&1 birtiviWmiWunartilboWumsamtenginguseminnihaldisundurliWaWalUsingu,samrmiviWYrfmarkaWsaWila,samtengingartilboWiogtengdumskilmlumogskilyrWum,YarmeWalgjaldskrm.0viWmiWunartilboWiskalveraverWfyriraWgangaWallriYj;nustu k-<)4 semboWiernetifyrirtkisins.StofnuningeturmltfyrirumrkstuddarbreytingarviWmiWunartilboWi.P;stogfjarskiptastofnunerheimiltaWsetjareglurumhvertskuliveraefnisamtengingarsamningaogviWmiWunartilboWs.A0J4_݌    Ќ   A0J   A0J  2  3  .3  Ԉ0    GjldfyrirsamtenginguskuluverangjanlegasundurgreindsvoaWumskjandium a samtenginguYurfiekkiaWgreiWafyrirannaWenYaWsemtengistbeintumbeWinniYj;nustu.A0J݌    Ќ    P;stogfjarskiptastofnunskaltryggjaaWlUsingkostnaWarb;khaldisemsUnirhelstukostnaWarliWiogreglursemgildaumfrslukostnaWarviWsamtengingusuaWgengilegar.  27.gr.SttameWferWP;stogfjarskiptastofnunar.        NistekkisamkomulagmeWaWilumumsamtenginguskv.23.gr.innanmnaWargeturhvoraWilifyrirsigleitaWtilP;stogfjarskiptastofnunarsemskalleitasttameWaWilum.0YvskyniskalstofnuninhaldasttafundimeWYeim.  AfskiptiP;stogfjarskiptastofnunarskulumiWaaWsemmestrihagkvmnioghagsb;tumfyrirnotendur.EinkumskallgWherslanauWsynYess:-- A0J   A0J   2  1  .3  Ԉ0    aWviWunandifjarskiptasambandnistmilliallranotenda,A0J 4݌    Ќ   A0J   A0J"  2  2  .3  Ԉ0    aWrvasamkeppnimarkaWinum,A0J"M݌{    Ќ   A0J   A0J!  2  3  .3  Ԉ0    aWtryggjaYr;unsamrmdsfjarskiptamarkaWarEvr;pu,A0J!L݌uF   Ќ   A0J   A0J@  2  4  .3  Ԉ0    aWP;stogfjarskiptastofnuneigisamvinnuviWsamskonarstofnanirWrum @ aWildarrkjum,A0J@k݌    Ќ   A0J   A0J  2  5  .3  Ԉ0    aWhvetjatiluppsetningarogYr;unarnetaogYj;nustuumallaEvr;pu,samtengingar  innanlandsnetaoggagnkvmrarstarfrksluYj;nustusemogaWgangsaWslkumnetumogYj;nustu.A0J݌    Ќ    AlmennirskilmlarsemP;stogfjarskiptastofnunkannaWsetjafyrirframummlsmeWferWskulubirtirBdeildStj;rnartWinda.  28.gr.kvrWunumskilmlasamtengingar. c4     SemhlutaafsttameWferWgeturP;stogfjarskiptastofnunlagtframmiWlunartillgu.NistekkisamkomulaginnanYriggja mnaWaYrttfyrirsttatilraunirskalP;stog  fjarskiptastofnunaWkrfuannarseWabeggjaaWilakveWaskilmlafyrirsamtengingu.ViWslkakvrWunskalhafahliWsj;nafkvWumYessakaflaogskalrkstuWningurfylgjahenni.StofnuningeturviWsttameWferWeWakvarWanatkukrafistupplUsingarb;khaldiaWilaogfaliWlggiltumendurskoWendumaWyfirfaraslkggn.  XegarsrstaklegastendurgeturP;stogfjarskiptastofnunaWkrfuannarshvorsaWilansmltfyrirumbreytingusamningumumsamtengingueWakvrWunumsnumYaraWltandi.  VII.KAFLI ViWskiptafyrirkomulag. #(  29.gr. $ ) ViWskiptaskilmlar,gjaldskrrogb;khald. }%N!*     FyrirtkisemveitaalmennafjarskiptaYj;nustuog/eWarekaalmennfjarskiptanetskulubirtaviWskiptaskilmlaoggjaldskrfyrirallaYj;nustusna.GjaldskrrogskilmlarskululiggjaframmillumafgreiWslustWum,veraauWskiljanlegirogekkimismunaeinstkumnotendum.  GjldskuluverasundurliWuWsvoaWnotendureigiYesskostaWmetasjlfirhvaWaYttiYj;nustuYeirviljakaupa.  RekstrarleyfishafarmeWumtalsverWamarkaWshlutdeildskulueigisWarenfj;rumvirkumdgumfyrirgildistkunUrraeWabreyttraskilmlaog/eWagjaldskrrsendaP;stogfjarskiptastofnunskilmlaog/eWagjaldskrtilumsagnar.StofnuninnierleyfilegtaWkrefjastlagfringaskilmlumeWauppsetningugjaldskrrleyfishafaefefniYeirraYykirbrj;ta k-<)4 bgaviWlgogreglureWaleyfisbrfleyfishafa.EfumfangmlsinserslktaWekkiverWigreittrYvfj;rumdgumgeturstofnuninfrestaWgildistkunUrraeWabreyttraskilmla,enY;ekkiummeiraensjdaga.  P;stogfjarskiptastofnuneWalggiltumendurskoWendumumboWihennarskalhvenrsemerognfyrirvaraheimilaWuraWganguraWb;khaldirekstrarleyfishafaYeimtilgangiaWsannreynaaWaWgreiningkostnaWarfarirttframogtilYessaWkannahverskostnaWurviWalYj;nustu,opinnaWgangaWnetum,leigulnur,samtengingunetaognmeraflutning.  SamgngurWherraerheimiltaWsetjareglugerWumnnarafyrirkomulagb;khaldslegrareWafjrhagslegraraWgreiningarrekstrifjarskiptafyrirtkja.  30.gr.Reikningarnotendao.fl.        skrifendurfjarskiptaYj;nustueigarttaWfreikningafyrirfjarskiptanotkunsnasundurliWaWaeftirtegundYj;nustuYeimaWkostnaWarlausu.  skrifendurgeta;skaWeftirnnarisundurliWunfjarskiptareikningumsnum.FjarskiptafyrirtkjumerheimiltaWtakagjaldfyrirsundurliWunreikningaumframsundurliWuneftirYj;nustu.ViWgerWsundurliWaWrareikningaskalhafahliWsj;naflggjfumverndunpers;nulegraupplUsingaogfriWhelgieinkalfsins.SamgngurWherraseturreglugerWummeWferWupplUsingasemnauWsynlegarerufyrirgerWreikninga,sundurliWunYeirraogmlsmeWferWvegnakvartana.  SmtlsemerugjaldfrjlsogsmtlvegnarWgjafarvegumflagslegrarYj;nustumegaekkiverasundurliWuWreikningum,endahafiYeirsemveitaslkarWgjftilkynntfjarskiptafyrirtkjumumstarfsemisnafyrirfram.  EfsmtlberayfirgjaldskalYj;nustuaWilivalltgetaYessupphafismtalshverfjrhWgjaldsinsseWahvaWaforsendumYaWverWikvarWaW.skrifandiskaleigaYesskostaWlsafyrirsmtlnmerYarsemtekiWeryfirgjald.NnarskalkveWiWumsmtlmeWyfirgjaldireglugerW.  HeimilteraWlokafyrirYj;nustuvegnavanskilafyrirsmtlnnurenYausemerumeWyfirgjaldi,endahafiskrifandaveriWgefinskriflegaWvruna.m.k.mnuWifyrirlokun.FyrstamnuWeftirlokunskalY;veramgulegtaWhringjaskrifandann.EinnigskalskrifandigetahaftsambandviWneyWarnmeriW112jafnlangantma.EfgerWhefurveriWtilrauntilaWkomasthjgjaldtku;lgmtanhtteWareyntaWkomagjaldskylduyfir;skyldanaWilaerfjarskiptafyrirtkiheimiltaWlokaviWkomandiYj;nustunviWvrunar.  31.gr.AWskilnaWursrleyfisstarfsemifrfjarskiptum. #     FyrirtkisemhafafengiWleyfitilaWveitatalsmaYj;nustuog/eWatilaWrekaalmennfjarskiptanetognj;tajafnframteinkaeWasrrttindaWrusviWienfjarskiptumskuluaWkrfuP;stogfjarskiptastofnunarhaldafjrhagfjarskiptastarfsemisinnaraWskildumfrannarristarfsemi.  VIII.KAFLI Nmerogvistfng. }%N!*  32.gr. H&"+ Skipulagnmera. '",     P;stogfjarskiptastofnunskalkomaogviWhaldaskipulaginmerasemnotamfyrirhverskonarfjarskiptaYj;nustusamrmiviWalYj;Wlegarreglur.  NmeraraWirsemtilrWstfunareruskuluteknarfrfyrirmismunanditalsmaYj;nustu.P;stogfjarskiptastofnungeturfjlgaWtlustfumsmanmerum.SlkrWstfunskaltilkynntopinberlegameWa.m.k.Yriggjarafyrirvara.  FjarskiptafyrirtkjumskuluheimiluWafnotafhfilegalngumnmerarWumYgunotendasinna.P;stogfjarskiptastofnunheimilarfjarskiptafyrirtkjumognotendumafnotafstuttnmerum,Y.e.nmerumsemerustyttrienvenjulegsmanmer.Stofnuninthlutar k-<)4 einnigWrumnmerum,svosemtalstWvarnmerumfyrirskip.  P;stogfjarskiptastofnunskalsetjareglurumnmer,nmeraraWirogvistfng.SamgngurWherraerheimiltmeWreglugerWaWsetjareglurumhlutverkstofnunarinnarsambandiviWtgfuvistfanga.  StuttnmeriW112skalverafrtekiWfyrirneyWarogryggisYj;nustuoger;heimiltaWnotaYaWWrumtilgangi.Smtl112skuluveraendurgjaldslausogeigarekstrarleyfishafarekkikrfuyfirvldumgreiWslukostnaWarvegnaslkrasmtala.  33.gr.Nmeraflutningurogforskeyti. R #      EndaY;ttfjarskiptafyrirtkihafiheimilaWnotendumafnotafnmerumnmerarWumsnumernotendumfrjlstaWhaldasmanmerisnuYegarYeirflytjaviWskiptisntilannarsfjarskiptafyrirtkis.FjarskiptafyrirtkierheimiltaWinnheimtahjnotanda,semvarskrWurhjYv,eingreiWsluernemikostnaWiafumskrningu.NotendumskalveraunntaWhaldasmanmerisnuY;aWYeirflytjimillinmerasvWa.FjarskiptafyrirtkierheimiltaWinnheimtahjnotandanumkostnaWviWumskrningu.P;stogfjarskiptastofnunseturnnarireglurumnmeraflutning,Y.m.t.hvenrnmeraflutningurmillinmerasvWaognmeraflutningurutanalmennafastafjarskiptanetsinsskuliinnleiddurogskerrgreiningiumframkvmdhans.  FjarskiptafyrirtkierskyltaWgeranotendumsnummgulegtaWhringjaforskeytieWanmerallraaWilasemveitafjarskiptaYj;nustu.:skismnotandieftirYvaWllumsmtlumhans,t.d.tiltlanda,verWibeinttilkveWinsYj;nustuveitandaskalhanntilkynnafjarskiptafyrirtkinusemhanntengistumYaW.SkalfjarskiptafyrirtkigerarWstafanirtilaWsmtlinfarihinafyrirframvlduleiWnYessaWnotaYurfiforskeytiWhverjusinni.SmnotandiskalY;valltgetabreyttYessueinstkumsmtlum.P;stogfjarskiptastofnunskalkveWahvenrforvalskalaWfulluinnleitt.  34.gr.Skrningsmanmera. c4     skrifendurfjarskiptaYj;nustueigarttaWveraskrWiropinberumnmeraskrmogfaWskoWaupplUsingarsemskrWareruumYogefnauWsynlegtergetaYeirkrafistYessaWfupplUsingarnarleiWrttareWafjarlgWarrskrnni.skrifendureigakrfuaWvera;skrWirgagnagrunnismaskrrenheimilteraWkrefjaYumgjaldsemsamsvararkostnaWirekstrarleyfishafaafYvaWfjarlgjaYrgagnagrunninum.  Smaskrryfirallaskrifendursemekkihafam;tmltYvaWveraskrWir,Y.m.t.skrryfirfastatalsmanmer,farsmanmerogpers;nutengdnmer,skuluveranotendumfanlegarformisemP;stogfjarskiptastofnunhefursamYykkt.  Pers;nuupplUsingarsemskrWarerusmaskrmogupplUsingaYj;nustuumsmanmerskulutakmarkastviWYrupplUsingarsemYarftilaWberakennslskrifandanemaskrifandinnhafiveitt;tvrWaheimildtilaWmeiriupplUsingarsuskrWar.skrifandaerheimiltaWkrefjastaWgefiWstilkynnaaWupplUsingarskrWarumhannmegiekkinotatilgangibeinnarmarkaWssetningareWaaWheimilisfangisslepptaWeinhverjueWalluleyti.  SmnotendursemnotaalmennatalsmaYj;nustusemliWmarkaWssetninguskuluvirWamerkingusmaskrsemgefurtilkynnaaWviWkomandiskrifandiviljiekkislkarhringingarsmanmersitt.  35.gr.UpplUsingaYj;nustaumsmanmer. t)E%/     P;stogfjarskiptastofnunskaltryggjaaWllumnotendumsopina.m.k.einsmaupplUsingaYj;nustasemhefurupplUsingarumllsmanmer.  TilaWhgtverWiaWframfylgjakvWum1.og2.mgr.34.gr.skalP;stogfjarskiptastofnuntryggjaaWllfjarskiptafyrirtkisemveljaskrifendumsnumnmerverWiviWllumeWlilegumbeiWnumumaWltatviWkomandiupplUsingarformisemaWilar k-<)4 komasrsamanum,Y.m.t.tlvutkuformi,ogmeWskilmlumsemerusanngjarnirogbyggWirtilkostnaWi.:heimilteraWnotaupplUsingarnarWrumtilgangienaWgefatsmaskrreWafyrirupplUsingaYj;nustuumsmanmer.kvWiYessarargreinargildaeinnigumYaWilasemfsmaskrrupplUsingarhendur.  IX.KAFLI FjarskiptabnaWur.   36.gr.   TkjabnaWurtilalmennrafjarskiptaneta.  X     TkjabnaWuralmennrafjarskiptanetaskalaWjafnaWiverasamrmiviWtknistaWlasemgildaEvr;pskaefnahagssvWinu.P;stogfjarskiptastofnungetursrstkumtilvikummltfyrirumnotkunannarrastaWla,svoogtilmlafrAlYj;Wafjarskiptasambandinu.TknilegireiginleikarnettengipunktumskuluvalltverasamrmiviWstaWla.RekstrarleyfishafaralmennrafjarskiptanetaskulubirtaupplUsingarumtknilegaeiginleikanettengipunktum.SamgngurWherragetursettreglugerWumnnaritfrsluYessarakvWa.XrWlausfjarskiptanetmeinungissetjauppognotaaWfengnuleyfiP;stogfjarskiptastofnunar.StofnuninnierY;heimiltaWgefatalmenntleyfifyrirYrWlausfjarskiptanetkveWnumtWnisviWumYegargeislaWaflsendaerundirhmarkisemstofnuninsetur.  37.gr.NotendabnaWur. r     P;stogfjarskiptastofnunhefureftirlitmeWslunotendabnaWarfyrirfjarskiptiogtkjafyrirYrWlausfjarskipti.EftirfarandigrunnkrfureigaviWumllslktki:-- A0J   A0J$  2  1  .3  Ԉ0    umverndunheilsuogryggisnotandajafntogannarramanna,A0J$%݌   Ќ   A0J   A0J%  2  2  .3  Ԉ0    umaWtkinotkunhafiekkitruflandihrifrafsegulumhverfiW.A0J%&݌   Ќ    AWaukiskalYrWlausbnaWurgerWurmeWtillititilYessaWnUtasemskilvirkastanhtttWnisviWsemtlaWerYrWlausumfjarskiptumjrWuoggeimnumogstWusemYeimerthlutaWbaugumumhverfisjrWunYessaWvaldaskaWlegumtruflunum.  SetjamskilyrWiumaWkveWnirflokkartkjaeWaeinstktkisuYanniggerWaWYau:-- A0J   A0J1)  2  1  .3  Ԉ0    megistarfrkjameWWrumtkjummeWmilligngunetaogaWhgtsaWtengjaYau  viWrttaskilpunktahvarsemerinnanEvr;pskaefnahagssvWisins,A0J1)\)݌    Ќ   A0J   A0J*  2  2  .3  Ԉ0    valdiekkitj;ninetum,starfsemiYeirraeWavirkniogorsakiYannig;viWunandirUrnun Z+! Yj;nustu,A0J**݌    Ќ   A0J   A0J=,  2  3  .3  Ԉ0    hafiinnbyggWavarnaglatilverndarpers;nuupplUsingumogfriWhelgiskrifendaog # notenda,A0J=,h,݌    Ќ   A0J   A0J-  2  4  .3  Ԉ0    hafimguleikatfrslusemhindrarsvik,A0J--݌!W%   Ќ   A0J   A0J.  2  5  .3  Ԉ0    hafimguleikatfrslusemtryggiraWgangaWneyWarYj;nustu,A0J..݌Q""&   Ќ   A0J   A0J/  2  6  .3  Ԉ0    hafikveWnamguleikasemauWveldaftluWumnotkunYeirra.A0J//݌#'   Ќ    38.gr.Innanhsslagnir. }%N!*     Fjarskiptalagnirinnanhss,YarmeWtaldirhskassarYarsemheimtaugarfjarskiptafyrirtkjaenda,erubyrgWhseigenda.StaWsetninghskassaogallarlagnirskuluverasamrmiviWteikningarafbyggingunni.0byggingumsemrmafleirieneinnskrifandaskuluhskassarverainnsiglaWirogYanniggengiWfrlgnumaW;viWkomandieigiekkigreiWaleiWaWeinstkumfjarskiptalnum.P;stogfjarskiptastofnunseturreglurumfrganghskassaoglagnaYeimtilgangiaWtryggjaverndfjarskiptaogskilgreinaaWgangsheimildfjarskiptafyrirtkja.  39.gr.ViWurkenningbnaWar. k-<)4     :heimilteraWsetjamarkaWannannotendabnaWenYannsemuppfyllirgrunnkrfurskv.37.gr.ogberCEmerkinguYvtilstaWfestingar.& a   FramleiWandieWaumboWsmaWurhanshrlandiskaltryggjaaWllumbnaWisemsetturermarkaWhrlandifylgiupplUsingarfyrirnotendurslenskuumtiltlaWanotkunoghelstueiginleikabnaWarins.'a75  FramleiWandieWaumboWsmaWurhanssemhyggstsetjamarkaWYrWlausanbnaWtWnisviWumYarsemnotkunhefurekkiveriWsamrmdEvr;pskaefnahagssvWinuskaltilkynnaP;stogfjarskiptastofnunumYessafyrirtlunmeWminnstfjgurraviknafyrirvara.EinnigskalsendastofnuninniupplUsingarumeiginleikabnaWarins,Y.m.t.tWnisviWbnaWarins,bilmillirsa,m;tunaraWferWoghtWniafl.TeljiP;stogfjarskiptastofnunhttuYvaWbnaWurinngetitruflaWaWraYj;nustuviWkomanditWnisviWigeturstofnuninbannaWsluognotkunhans.  40.gr.MarkaWseftirlit. I      P;stogfjarskiptastofnunhefurmarkaWseftirlitmeWbnaWiskv.37.gr.0Yvskyniskalstofnuninhafa;takmarkaWanaWgangaWslustWumbnaWarins.EfbnaWursemuppfyllirekkigrunnkrfurersetturmarkaWgeturstofnuninkrafistaWsalahansognotkunverWiYegarstaWstWvuWogbnaWurinnkyrrsettur.  P;stogfjarskiptastofnungeturgertkrfuumaWframleiWandieWaumboWsmaWurhansafhendistofnuninnisundurliWaWarupplUsingarogteikningarumbnaWsemrWgerteraWsetjamarkaW.MeWslkarupplUsingarskalfariWsemtrnaWarml.  P;stogfjarskiptastofnunerjafnframtheimiltaWgerarWstafaniraWteknutillititil11.og13.gr.samningsinsumEvr;pskaefnahagssvWiWtilaWleggjabannviWeWatakmarkasluframboWeWatilaWkrefjastYessaWfjarlgWursrsluYrWlausbnaWursemhefurvaldiWeWastofnuninhefurrkstuddangrunumaWmunivaldaskaWlegumtruflunum,Y.m.t.truflunumYj;nustueWafyrirhugaWriYj;nustutWnisviWumsembiWeraWtakafrhrlandi.  SamgngurWherraseturreglugerWummarkaWseftirlitmeWnotendabnaWiogYrWlausumbnaWi.  X.KAFLI RttinditilaWstarfaviWfjarskiptavirki. `   41.gr. Z+! SkrteinitalstWvarvarWao.fl. %"     P;stogfjarskiptastofnungefurtskrteinitiltalstWvarvarWasemstarfrkjafjarskiptabnaWfarartkjum,sbr.47.gr.SkrteininskuluverasamrmiviWalYj;WasamYykktir.0skrteiniskaltekiWframhvaWabnaWskrteinishafaerheimiltaWstarfrkja.Skrteiniskuluveratmabundin.  XegarumeraWrWaannanYrWlausanfjarskiptabnaWfarartkjumenumrWir1.mgr.,svoogYrWlausarfastastWvar,gefurP;stogfjarskiptastofnuntleyfisbrffyrirviWkomandibnaW,sbr.46.gr.,enekkiYarfsrstaktskrteinitalstWvarvarWartilaWstarfrkjaslkanbnaW.  P;stogfjarskiptastofnungefurtskrteinitilhugamannaumYrWlausatbreiWslusemgengisthafaundirpr;fhugamanna.StofnuninskalleitaumsagnarFlagsslenskrarad;amatraWurenleyfieruveitt.HeimilteraWgefatbrWabirgWaleyfitiltlendingasemdveljasthrlanditakmarkaWantma.SumaWrWaleyfitilmjgskammstmageturstofnuninveittleyfinumsagnarFlagsslenskrarad;amatra.  P;stogfjarskiptastofnungefurtleyfifyrirnotkunannarsYrWlaussfjarskiptabnaWar.HeimiltskalY;aWnotanleyfisbnaWsemertlaWurnotendumalmennriYrWlausrifjarskiptaYj;nustu.LeyfiskuluveraskrWnafnoggetaveriWtmabundin.  ,q(3   & ,  42.gr.Krfurtilstarfsmannafjarskiptavirkja.      FjarskiptafyrirtkiskulutryggjaaWstarfsmennYeirrasemvinnaviWuppsetninguogviWhaldalmennrafjarskiptanetahafifengiWnauWsynlegaYjlfun.',/GXauskuluupplUsastarfsmennsnaumkvWiYessaralaga,einkumkvWiumYagnarskylduogverndfjarskiptasendinga.SamgngurWherragetursettreglugerWumrttindisemkrafisterafYeimsemstarfaviWfjarskiptavirki.  XI.KAFLI Leyndogverndfjarskipta. R #   43.gr.    Xagnarskylda.        AllirsemstarfaviWfjarskiptavirki,hvortsemumeraWrWastarfsmennfjarskiptafyrirtkjaeWaaWra,skuluskyldugir,bWimeWanYeirgegnastarfinuogeftiraWYeirhafaltiWafYv,tilaWhaldaleyndufyrir;viWkomandiaWilumlluYvsemumfjarskiptavirkinfer,hvortsemumeraWrWaefniskeytaeWasamtalaeWahvortfjarskiptihafattsrstaWogmillihverra.  Ekkimnundangenginsd;msrskurWarheimila;viWkomandiaWilumaWsjskeyti,nnurskjleWaannlaumsendingarsemumfjarskiptavirkinfaraeWahlustafjarskiptasamtleWahlj;WritaYau.UmaWganglgregluaWupplUsingumumfjarskiptiskalfarasamkvmtlgumummeWferWopinberramla.  44.gr.Verndfjarskiptasendinga. l=     EnginnsemstarfarviWfjarskiptavirki,neteWaYj;nustumskj;taundanskeytum,ggnum,myndumeWaWrummerkjumsemafhenterutilfjarskiptaflutningseWaliWsinnaWrumviWYesskonarathfi.  Ssemfyrirtilviljun,mistkeWansrstakrarheimildartekurviWsmskeytum,myndumeWaWrumfjarskiptamerkjum,tknumeWahlustarsmtlmekkiskrneittslkthjsreWanotfrasrYaWnokkurnhtt.JafnframtberhonumaWtilkynnasendandaaWupplUsingarhafiranglegaboristsr.SkylteraWgtafyllstatrnaWarslkumtilfellum.  SaWiliaWsmtalisemvillhlj;WritasmtaliWskalupphafiYesstilkynnaviWmlandasnumumfyrirtlunsna.  XII.KAFLI SrstkkvWiumYrWlausfjarskipti. #  45.gr.  $ NotkuntWnir;fs. !W%     P;stogfjarskiptastofnunskalstuWlaaWsemhagkvmastrinUtingutWnir;fsinssamrmiviWalYj;WlegarsamYykktirYaraWltandi.StofnuninskalskipuleggjanotkunmismunandihlutatWnir;fsins,skrskipulagiWogveitaupplUsingarumskipulageinstakratWnisviWaeftirYrfum.StofnuninheimilareinstaklingumeWalgaWilumnotkuneinstakratWnasamrmiviWframangreintskipulag.  HeimilteraWskiljaaWtWnirverWiteknarnotkuninnanhfilegstmaellafalliheimildinniWur.HeimildfyrirtWninotkunskalbundinviWnafnogframsalvera;heimilt.  P;stogfjarskiptastofnungetursynjaWumtWnithlutunfyriralmennfjarskiptakerfiefumskjandihefurekkiaflaWnauWsynlegsleyfistilrekstursfjarskiptanets.  HeimildtilnotkunartWnimafturkallaefmikilvgarforsendurfyrirheimildinnibreytasteWabresta,t.d.vegnaalYj;WlegrasamYykktasem0slanderaWiliaW.  SamgngurWherrageturmeWreglugerWsettnnarireglurumskipulagninguogthlutuntWna.  ,q(3   & ,  46.gr.XrWlaussendibnaWur.      SendibnaWfyrirYrWlausfjarskiptimaWeinshafaundirhndum,setjauppeWanotaaWfengnuleyfiP;stogfjarskiptastofnunar.',/>XX;mstarfrkjaYrWlausanbnaWnsrstaksleyfisYegarhannereingngunotaWursambandiviWalmennafjarskiptaYj;nustutilteknutWnisviWi.P;stogfjarskiptastofnungefurtleyfisbrffyrirnotkunYrWlausssendibnaWarogskalleyfisbrfiWveratmabundiW.P;stogfjarskiptastofnungetursameinaWeinuleyfisbrfimismunandiYrWlausanbnaWsamastaW.BindamleyfiWskilyrWum,svosemaWYvervarWarsendiafl,staWsetningu,bandbreidd,tbreiWslusvWiogtenginguviWalmennfjarskiptanet.LeyfisbrfskulugefintnafneigandabnaWarinsogeruekkiframseljanleg.EigandibnaWarsemheimilarWrumnotkunhansberfullabyrgWstarfrkslubnaWarins.LeyfishafisemselurYrWlausanbnaWsemhannhefurfengiWleyfisbrffyrireWaafhendirhannWrumvaranlegaberbyrgWYvaWtilkynnaP;stogfjarskiptastofnunumnUjaneiganda.HinumnUjaeigandaberYegarstaWaWskjatilstofnunarinnarumnUttleyfisbrf.  P;stogfjarskiptastofnunskalYegarstaWgerarWstafanirtilaWstWvastarfrksluYrWlausrasendasemekkierleyfisbrffyrirogekkieruundanYegnirleyfisskyldu.  47.gr.FjarskiptabnaWurfarartkjum. uF     0slenskskip,loftfrognnurfarartkiskulubinfjarskiptabnaWisamrmiviWalYj;WasamYykktirogreglugerWirsemsamgngurWherrasetur.P;stogfjarskiptastofnungefurtleyfisbrffyrirYrWlausanbnaWfarartkjum,sbr.46.gr.  FjarskiptabnaWerlendumskipum,flugvlumeWaWrumfarartkjumsemeruinnanslenskrarlandeWalofthelgimaWeinsnotasamrmiviWslensklgogreglugerWir.P;stogfjarskiptastofnungeturbannaWnotkunfjarskiptabnaWarerlendumfarartkjumslenskrilgsguefnotkunintelstandstWslenskumreglum.  XrttfyrirkvWi2.mgr.geturP;stogfjarskiptastofnunheimilaWnotkunbnaWarsemviWurkenndurertilnotkunaralYj;Wavettvangi.  XIII.KAFLI Uppsetningogverndfjarskiptavirkja.   48.gr.  HeimildtilaWleggjafjarskiptaleiWslur,eignarnmo.fl. `      NerfjarskiptafyrirtkinauWsynlegtaWleggjaleiWslurfjarskiptavirkjaumlandannarsmanns,yfirYaWeWajrWu,yfirhseWannurmannvirkilandinu,Yeim,gegnumYaueWaundirYeim,ogereigandaviWkomandifasteignarYskyltaWheimilaslkt,endakomifullarbturfyrir.HafaskalsamrWviWeigendureWaumrWamennslkrafasteignaogmannvirkjaumhvarleiWslurerulagWarogskalYessgttaWsemminnstsraskaWhagsmunumeigandaviWkomandieignar.StarfsmennviWfjarskiptavirkiskulugtaYessaWvaldaeigendumogbumekkimeiri;YgindumenbrUnustunauWsynbertil.  NverWurtj;nlandimanna,mannvirkjumeWaWrumeignumviWlagningufjarskiptavirkjaeWaviWhaldYeirra,ogekkiverWurrbtt,eWalagningfjarskiptavirkjaleiWirtiltakmrkunarafnotamguleikumviWkomandieignar,ogskaleigandifjarskiptavirkisYbtatj;niW.Nistekkisamkomulagumb;tafjrhWskalumkvrWunb;tafaraaWlgumumframkvmdeignarnms.  EffjarskiptafyrirtkiernauWsynlegtaWtryggjasrland,l;WeWaaWraeignsambandiviWlagningueWareksturalmennrafjarskiptavirkjaogsamningumumkaupverWurekkiviWkomiWmsamgngurWherraheimila,aWfenginniumsgnP;stogfjarskiptastofnunar,aWeigneWahlutihennarstekinneignarnmigegnendurgjaldisemmetaskalsamkvmtlgumumframkvmdeignarnms.SamYykkirWherrafyrireignarnmiskalm.a.hWYvaWeignarnemisetjitryggingufyrirgreiWslutlaWraeignarnmsb;taogkostnaWarviWmatiW.Nfsteignarnmsbturekkigreiddarhjeignarnema,ogskalrkissj;WurYbyrgjastgreiWsluYeirra,endahafieignarnmsYolistaWiWtilhlUWilegaaWinnheimtuYeirrahj k-<)4 eignarnema.  49.gr.Verndfjarskiptavirkja. a     Xarsemfjarskiptavirkierumekkireisamannvirki,setjaupptki,leggjappur,raflagnir,leiWslurogYvumlkt,gerajarWraskeWaaWrarrWstafanirerafgetahlotistskemmdirfjarskiptavirkjumeWatruflanirrekstriYeirra,nemaWurhafiveriWaflaWupplUsingaumleguYeirraogsamrWveriWhaftviWeigandafjarskiptavirkisinsumtilhgunframkvmdanna.  NreynistnauWsynlegtvegnaverklegraframkvmdaaWflytjatileWabreytalegufjarskiptavirkja,ogberYssemslkaframkvmdannastallankostnaWsemafYvkannaWleiWa,beinanog;beinan,nemaannaWhafiorWiWaWsamkomulagi.  EfjarWraskeWaaWrarframkvmdirhafaleitttilskemmdafjarskiptavirkjumeWatruflanarekstriYeirraskalssemYeimhefurvaldiWYegarstaWtilkynnaYaWtileigandafjarskiptavirkisins.Ertj;nvaldijafnframtskyltaWbtaallttj;nsemafskemmdunumleiWir,bWibeintog;beint,YarmeWalviWskiptatap,nemahannsUniframaWekkihafiveriWkomisthjtj;niY;aWfyllstaaWgslahefWiveriWsUnd.  NliggurfyriraWtki,raflagnir,ppur,leiWslureWaYvumlktvaldatruflunrekstrifjarskiptavirkis,ogerfjarskiptafyrirtkiYheimiltaWkrefjastrb;tafreigandantafar,enellaerfjarskiptafyrirtkiheimiltaWgeranauWsynlegarrWstafanirtilaWkomavegfyrirtruflunYsemafYessuhlUst.NertruflunaWYessuleytiaWrekjatilgleysiseigandaviWkomandibnaWar,ogbereigandaYaWgreiWaallankostnaWsemafrb;tumleiWir.  50.gr.Takmrkunfjarskiptavegnatruflana. l=     P;stogfjarskiptastofnungeturltiWinnsiglafjarskiptavirkieWahlutaYeirraeWabannaWnotkunYeirraogeftiratvikumfyrirskipaWaWfYauafhenttilgeymsluundirinnsiglieffjarskiptavirkintruflannurfjarskiptieWahttaeraWryggifjarskiptasraskaW.  51.gr.AWganguraWaWstWuumrWumrekstrarleyfishafa. .     XegarrekstrarleyfishafihefurrttaWsetjauppeWagrafaniWurfjarskiptavirkiafrttum,almenningumeWaeignarlndum,eWageturtekiWlandeignarnmi,sbr.48.gr.,skalP;stogfjarskiptastofnunhafaforgnguumsamnUtinguaWstWueWalandareign,einkumefgrunnkrfurkomavegfyriraWnnurfjarskiptafyrirtkigetifengiWaWgangaWsambrilegriaWstWu.  AWilarskulugerameWsrsamkomulagumsamnUtingu.NistsamkomulagekkiinnantveggjamnaWageturannarhvoraWilinn;skaWeftirhlutunP;stogfjarskiptastofnunar.SkuluYgildakvWi22.gr.umdeilurumaWgang.KostnaWiviWsamnUttaaWstWuskalP;stogfjarskiptastofnunskiptamilliaWila.TakaskalhfilegttillittilstofnkostnaWarogrekstrarkostnaWar.  0srstkumtilfellumYegarumeraWrWasrstakalandfrWilegaaWstWueWaYegarumhverfissj;narmiWrttltageturP;stogfjarskiptastofnunmltfyrirumsamnUtinguY;ttkvWi1.mgr.eigiekkiviW.  52.gr.Verndsstrengja. '#-     Xarsemfjarskiptastrengirliggjasj;skulusj;farendursUnaaWgsluoggtavarWar.Nertj;nivaldiWfjarskiptastrengafsetningieWagleysi,ogskalYssemtj;nihefurvaldiWbtabeintog;beintfjrtj;nsemafYvhlUst,nemahannsUniframaWhannhafigertallarnauWsynlegarvarWarrWstafanirtilYessaWkomasthjtj;ni.  XegarskiperinnaneWautanlandhelgiviWlagningueWaviWgerWfjarskiptastrengjaogbertilsUnisalYj;WamerkieWannurmerkiergefaYettatilkynnaskulunnurskip,semsjeWaeigaaWgetasWYessimerki,haldasigeigiskemmraenmlufj;rWungfrssmaskipinu.Net k-<)4 ognnurveiWarfriskalhafasmufjarlgW.&  FiskiskipskuluY;hafa12stundafresttilYessaWfjarlgjaveiWarfrisemsj;liggja.'/  NhefurduflveriWlagttvegnalagningareWaviWgerWarsstreng,ogskuluskipYhaldasrogveiWarfrumsnumeigiskemmraenmlufj;rWungfrduflinu.  & , 53.gr.AWgerWirtilverndarsstrengjum,bturo.fl.      EfskiphefurorWiWaWsleppaakkerieWaleggjaneteWannurveiWarfrislurnartilYessaWkomasthjYvaWskemmasstrengi',&YaWkrfuumskaWabturfreigandastrengjanna,endahafistj;rnendurskipsinsekkistofnaWtilhttunnarafgleysi.  EfunnterskuluskipverjarYegarfratilb;karskUrsluumtj;niWsemstaWfestskalafstj;rnandaskipsins.AWaukiskaleigandasstrengsinseWaforsvarsmannieigandatilkynntumatburWinneinsflj;ttogkosturer.  XIV.KAFLI Fjarskiptihttutmum.    54.gr.   StWvunfjarskipta. {      ;friWartmumgetursamgngurWherrasamkvmtkvrWunrkisstj;rnarmltfyrirumstWvunfjarskiptasemteljasthttulegryggirkisins.  0neyWartilvikum,svosemYegarumeraWrWaeldgos,jarWskjlfta,snj;fl;Wo.s.frv.,getursamgngurWherraaWbeiWnialmannavarnarWsmltfyrirumtakmrkunfjarskiptasemtruflaWgetaneyWarogryggisfjarskipti.samahttskalheimiltaWmlafyrirumaWtiltekinfjarskiptavirkiskulinotuWYgubjrgunaraWgerWaogaWsettskuliuppnUfjarskiptavirki.KomiendurgjaldtilgreinagreiWistYaWrrkissj;Wisamkvmtmati.  XV.KAFLI byrgWartakmarkanir. i  55.gr. c4     XeimsemhefurleyfitilrekstursalmennsfjarskiptanetssamkvmtlgumYessumerheimiltviWskiptaskilmlumsnumaWundanYiggjasigb;tabyrgWtj;nisemrekjamtilsambandsleysis,rofafjarskiptumeWaannarratruflanasemkunnaaWverWarekstrifjarskiptanetsinseWamistakaviWafgreiWslusmskeyta,hvortsemslktmrekjatillnubilana,bilanasambandastWvumeWaannarrastWna.SlkbyrgWartakmrkunerY;bundinviWaWtj;niWverWiekkirakiWtilst;rfelldramistakastarfsmannarekstrarleyfishafa.  XVI.KAFLI ViWurlgo.fl. !W%  56.gr. Q""& HeimildtilrekstrarstWvunar. #'     P;stogfjarskiptastofnunmstWva,fellargildileyfifyrireWaskilyrWastarfsemialmennsfjarskiptanetsog/eWaalmennrarfjarskiptaYj;nustuuppfyllihnekkiskilyrWilagaYessaraeWaleyfisbrfseWaYegargrunnkrfumerekkifullngt.  StarfifjarskiptafyrirtkieftiralmennriheimildgeturP;stogfjarskiptastofnuntilkynntYvaWYaWnj;tiekkilenguralmennrarheimildarog/eWagertfyrirtkinuaWfaraaWsettumskilyrWum.  FarirekstrarleyfishafiekkiaWYeimskilyrWumsemhonumhafaveriWsettgeturP;stogfjarskiptastofnundregiWleyfiWtilbaka,breyttYveWafelltYaWtmabundiWrgildieWabeittsrstkumaWgerWumtilaWtryggjaaWfariWsaWskilyrWunum.  FjarskiptafyrirtkinuskalgefinnkosturaWtjsigumskilyrWinogframkvmanauWsynlegarrbturinnanmnaWarnemaumendurtekiWbrotsaWrWaenYgeturstofnuninYegarstaWtekiWlokakvrWun.GerifjarskiptafyrirtkiWrbturinnantilskilinstmaskalstofnunininnantveggjamnaWafrhlutunsinnifellargildieWabreyta,eftirYv k-<)4 semviW,kvrWunsinniogbirtarkstuWningYaraWltandi.GerifyrirtkiWekkirbturinnantilskilinstmaskalstofnunininnantveggjamnaWafrhlutunsinnistaWfestameWrkstuWningikvrWunsnaogtilkynnaleyfishafaumhana.  & , 57.gr.ViWurlg. &     BrotlgumYessumogreglugerWumsettumsamkvmtYeimvarWasektum,enfangelsialltaWsexmnuWumefsakirerumiklareWabrottrekuW.',[  GleysisbrotskulueingnguvarWasektum.  BrotgegnXI.kaflalagannaumleyndogverndfjarskiptavarWarefsingusvosemmlterfyrirum1.mgr.SslktbrotframiWvinningsskyni,hvortsemereiginYgueWaannarra,mrefsameWfangelsialltaWYremurrum.  TkioghlutisemhafaveriWfluttinnheimildarleysi,smWuWeWastarfrktmgeraupptk,sbr.69.gr.almennrahegningarlaga,meWsWaribreytingum.  XegarfjarskiptafyrirtkiferekkiaWskilyrWumsemsetteruleyfisveitingueWastarfarnheimildargeturP;stogfjarskiptastofnunmeWrskurWiafturkallaW,bttviWskilyrWieWafrestaWeinstaklingsbundnuleyfieWabeittdagsektumsemnemi50.000!500.000kr.dagtilaWtryggjaaWeftirfyrirmlumstofnunarinnarsfariW.  58.gr.LgbundiWgjaldsvWi.       NotkunargjaldfyrirtalsmaYj;nustuhjhverjumrekstrarleyfishafafyrirsigskalverahiWsamaallsstaWarlandinuogskalinnheimtasrstakslagsvegnalanglnusamtala;heimil.  XVII.KAFLI Gildistakao.fl.   59.gr.AlmennreglugerWarheimild. i     SamgngurWherraseturreglugerWnnarifyrirmliumframkvmdfjarskiptamla.  60.gr.Gildistaka.      LgYessiWlastgildi1.janar2000.  Jafnframtfallargildilgumfjarskipti,nr.14327.desember1996.  kvWitilbrWabirgWa. # I.   $     FjarskiptaleyfisemerugildiviWsetningulagaYessaraskuluhaldagildisnueittrfrgildistkulaganna,Y;YannigaWskilyrWileyfinusemeruandstWkvWumlagannafallaniWur.P;stogfjarskiptastofnunskalYgefatnUleyfisbrftilfjarskiptafyrirtkja.  II.  $ )     RekstrarleyfishafameWumtalsverWamarkaWshlutdeildskalheimilaWaWfrafastagjldfyrirtalsmatilsamrmisviWkostnaWaWviWbttrihfilegrilagningu.KostnaWarreikningarfyrirtalsmaYj;nustuskululagWirfyrirP;stogfjarskiptastofnuneigisWaren1.mars2000ogskalstofnuninmeWhliWsj;nafkostnaWikveWafastagjaldfyrirsmasemtakaskalgildieigisWaren1.aprl2000.AWganguraWheimtaugskv.20.gr.skalheimilaWursexmnuWumeftiraWP;stogfjarskiptastofnunhefurkvarWaWumfastagjldfyrirtalsmatilsamrmisviWkostnaWoghfilegalagningu.  III.  +'2     kvWi21.gr.uminnlendareikisamningaskaltakagildi1.janar2001. k-<)4 @(^ IV.  /   XartiltilskipunrWsinsogYingsins1999/5/EBfr9.mars1999,umYrWlausanfjarskiptabnaWognotendabnaWoggagnkvmaviWurkenningugerWarsamYykktum,hefurtekiWgildiEvr;pskaefnahagssvWinuerheimiltaWsetjamarkaWnotendabnaWsemP;stogfjarskiptastofnunhefurframkvmtpr;funogviWurkenntsamrmiviWstaWlaYrttfyriraWhannberiekkiCEmerkingu._________A%N)  dE A    @ ^XXSamYykktAlYingi_x21._Ԁ_desember___Ԁ1999. {  #XX5#