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B    GreiWsludrtturverslunarviWskiptumertalinngetahaftveruleghrifafkomuogveltu    fyrirtkja,YsrstaklegaltillaogmeWalst;rrafyrirtkja.AWaukidregurgreiWsludrtturr   samkeppnishfniogvirknimarkaWarins.AlmennterukrfurvegnaverslunarviWskipta {  greiddarinnaneWlilegratmamarkaenY;hefurboriWYvaWslkargreiWslurhafidregistr nF h;fiogYaWjafntviWumfyrirtkioghiWopinbera. 9   MeWfyrritilskipunumgreiWsludrttverslunarviWskiptumnr.2000/35/EBvarreyntaW  spyrnaf;tumviWslkumgreiWsludrttimeWYvaWheimilalgurdrttarvaxtaaWliWnum30  dgumfrYvaWgreiWsluvarkrafistnYessaWskuldarastilkynntumslktfyrirfram. r Rmum10rumsWarsUnaranns;knirsemgerWarhafaveriWinnanEvr;pusambandsinsaW e= greiWsludrtturerennviWvarandiogYvvartaliWnauWsynlegtaWgrpatilfrekariaWgerWasvo 0 tryggjamegiskilvirknimarkaWarinsogbetriviWskiptahtti.    0tilskipuninnierugerWarrkarikrfurtilgreiWslnaafhlfuopinberraaWilaenWurhafa  giltendaalmennttaliWaWslkiraWilarnj;tiruggari,fyrirsjanlegriogsamfelldaritekjuleiWa i enfyrirtkioggetiaukYessaflaWfjrmgnunarhagstWarikjrumenfyrirtki.ErtaliW \4 aWlangirgreiWslufrestiroggreiWsludrtturafhlfuhinsopinberaleiWitil;rttmtskostnaWar ' fyrirfyrirtki.    ViWinnleiWingutilskipunarinnarvarkveWiWaWfaraYleiWaWsemjasrstaktfrumvarp  umgreiWsludrttverslunarviWskiptumenaWaukierlgWtilbreytinglgumumvextiog `  verWtryggingu,nr.38/2001. S+!  III.Meginefnifrumvarpsins. #   SamningsfrelsigildirhrlandioggetaaWilarviWskiptumYvkveWiWmeWhvaWahtti  $ greitterfyrirvrureWaYj;nustu.FlestarvrurogYj;nustaeruafhentarrekstraraWilumog !W% opinberumyfirvldumgrundvelligreiWslufrestsenYerskuldaranumveitturfresturtilaW J""& greiWa.SfrestursemveitturergeturveriWkveWinnafsamningsaWilumeWaveriWlgbund #' inn.0gildandilgumumvextiogverWtryggingu,nr.38/2001,erIII.kaflafjallaWum #( drttarvexti.0tilfellumYarsemgjalddagihefurveriWfyrirframkveWinnsamningierkrfu $ ) hafaheimiltaWkrefjaskuldaraumdrttarvextisemreiknastfrogmeWgjalddagaogfram v%N!* aWgreiWsludegi.HafihinsvegarekkiveriWsamiWumgjalddagakrfuerheimiltaWreikna A&"+ drttarvextifrogmeWYeimdegiYegarliWinnermnuWurfrYvaWkrfuhafisannanlega  '", krafWiskuldaraumgreiWslu. '#-   &  FrumvarpiYessuertlaWsetjaframalmennarreglurumgreiWsludrttverslunarviWskipt ( um,bWi'(RhvaWvarWarviWskiptimillifyrirtkjaogviWskiptimillifyrirtkjaogopinberra  aWila.FrumvarpiWerbundiWviWgreiWslursemeruY;knunfyrirverslunarviWskiptioggilda  kvWiYessekkiumneytendur.SrstaklegaertiltekiWaWfrumvarpiWgildirekkiumkrfur a semnauWasamningurtekurtil,krfursemfallaundirgreiWslustWvunnheldurumkrfur T, semmlhefurveriWhfWaWumgrundvellilagaumgjaldYrotaskipti.    MeWfrumvarpinuertilgreintaWYegarsamiWerumgreiWslufrestverslunarviWskiptum  millfyrirtkjaskulialmenntekkisemjaumlengrifresten60almanaksdaga.XegarumeraW   rWaverslunarviWskiptiopinberraaWilaskuligreiWslainntafhendieftirmest30almanaks  X daga,Y;meWtilteknumundanYgum.XfelstfrumvarpinueinnigheimildtilYessaWfara K #  framsrstakarinnheimtubturaWfjrhW6.700kr.eWafjrhWsemsamsvarar40evrum    aukYessseminnleiWingtilskipunar2011/7/EBleiWirtilhkkunarvanefndalagitiltreikn    ingsdrttarvxtumverslunarviWskiptumgrundvellilagaumvextiogverWtryggingu,nr.   38/2001. wO    XerrttaWgetaYesssrstaklegaaWfrumvarpiWkemurekkivegfyriraWaWilarversl B  unarviWskiptumsemjiumaWgreiWaskuldirsnarmeWafborgunumsamkvmtgreiWslutlun    ogskalYfariWmeWhverjagjaldfallnagreiWslusamrmiviWfrumvarpYettaYannigaW   greiWslufresturogdrttarvextirsamkvmtfrumvarpinueigiviW. {    HelstubreytingarognUmlifrumvarpsinserueftirfarandi. nF VerslunarviWskiptimillifyrirtkja.    SkilyrWiYessaWkrfuhafigetifariWframvextivegnagreiWsludrttareruaWhannhafi  uppfylltskyldursnarsamkvmtsamningieWalgum,aWekkihafiboristgreiWslainnan r greiWslufrestsogaWstWufrestsinssekkiaWleitahjkrfuhafasjlfum,sbr.7.gr.lagaum e= vextiogverWtryggingu,nr.38/2001. 0   EfframangreindskilyrWieruuppfylltskalkrfuhafieigarttvxtumvegnagreiWslu  drttarfrdeginumeftirsWastadagYessgreiWslufrestssemtilgreindurersamningieWa  lgum.EfgreiWsludagureWagreiWslufresturerekkitiltekinnsamningiYskalkrfuhafi i almennteigarttaWkrefjastdrttarvaxtaeftir30dagagreiWslufrest,sbr.6.gr.lagaumvexti \4 ogverWtryggingu,nr.38/2001. '   0frumvarpiYessuergertrWfyrirkveWnumtakmrkunumsamningsfrelsiaWilamark  aWimeWYvaWlagtertilaWmestskulisemjaum60almanaksdagagreiWslufrestverslunar  viWskiptummillifyrirtkja.X;erheimilaWaWsemjaumlengrigreiWslufrestefslkterekki `  bersUnilega;sanngjarntgagnvartkrfuhafa.XereinnigsrstaklegatiltekiWaWefnauW S+! synlegteraWvarasemafhenterfarigegnumkveWiWferlitilstaWfestingarsamrmiviW " krfurYskulislktferliekkitakameiraen30dagaeftiraWvaraerm;ttekin.HrgildirYaW # samaogWursagWi,Y.e.aWhgteraWsemjaumannaWaWYvgefnuaWslktsekkibersUni  $ lega;sanngjarntgagnvartkrfuhafa. !W% ЀVerslunarviWskiptimillifyrirtkjaogopinberraaWila. #'   HrerumaWrWanUjarreglurslenskumlgumYarsemkrafaergerWtilopinberrayfir #( valdaumaWYausjitilYessaWkrfurhendurYeimverslunarviWskiptumsualmennt $ ) greiddarinnan30dagafrnnartilteknumtmamrkum. v%N!*   0frumvarpinuerYanniggertrWfyriraWssemhefurttviWskiptiviWopinberaaWilageti A&"+ krafistgreiWsluinnan30dagafrYvaWreikningurbarstskuldaraeWasambrilegtilmlium  '", greiWslubrusthonum,30dagafrYvaWvaraeWaYj;nustavarm;ttekinefvafileikurum '#- hvenrtekiWvarviWreikningieWatilmliumgreiWslubrusteWaaWlokuminnan30daga ( frm;ttkuvrueWaYj;nustuefhiWopinberahefurfengiWreikningeWasambrilegtilmli  WurenvaraeWaYj;nustavarafhent.XsegireinnigaWgreiWslaskulifaraframmest30  almanaksdgumeftirYdagsetningusemkveWiWerumlgumeWasamningiummlsmeW a ferWviWviWurkenningueWasannpr;funvrueWaYj;nustuogaWYvgefnuaWreikningureWa T, tilmliumgreiWsluhafiboristfyrirYanndageWaYeimdegisemviWurkenningeWasann  pr;funsrstaW.    EinnigergertrWfyrirheimildtilframlengingarYessumgreiWslufrestir30dgum   mest60dagasamningimilliaWilaYegarslkterrttltanlegtvegnasrstakratilfellaog  X eiginleikasamningsins.XereinniggertrWfyriraWstj;rnvldgetikveWnumtilvikum K #  ;skaWeftirundanYgufrYessariregluYannigaWgreiWslufresturverWi60dagar.Tilskipun    2011/7/EBgerirrWfyrirslkriundanYguYegarumeraWrWaaWilainnanheilbrigWiskerf    isinsogeinnigopinberaaWilasemannastatvinnustarfsemisviWiiWnaWareWaverslunarog   bj;WavrureWaYj;nustuopinberummarkaWi.ErYarm.a.horfttilYessaWnauWsynlegtgeti wO  veriWheilbrigWisstofnunumaWhafasveigjanlegrigreiWslufrestogeinserhorfttilYessaW B  mismunandireglurumgreiWslufrestskekkiekkisamkeppnimillitveggjaaWilaYarsemannar    aWilinneropinberaWilioghinnsjlfstWuratvinnurekandi.     XersrstaklegatiltekiWfrumvarpinuaWYrttfyriraWmltsfyrirumhmarkgreiWslu {  frestskomiYaWekkivegfyriraWaWilargetisamiWumafborganirsamkvmtgreiWslutlun. nF ЂXerfariWmeWhverjaafborgunsemgjaldfallnakrfusamkvmtfrumvarpinu. 9 BturvegnainnheimtukostnaWar.    AnnaWnUmlifrumvarpinuerheimildtilYessaWkrefjastfastrarb;tagreiWsluvegnainn r heimtukostnaWar,svokallaWrainnheimtub;ta.0tilskipuninnisemfrumvarpiYessuertlaW e= aWinnleiWaergertrWfyriraWbturvegnainnheimtukostnaWarskulinema40evrumogaW 0 hgtverWiaWkrefjastb;tannanYessaWsendaminningueWagreiWslutilmlinnuren  reikning.TilskipuningerirrWfyriraWtryggjaYurfikrfuhafartttilb;tavegnaumsUslu  kostnaWaroginnrikostnaWsemtengistinnheimtu.SlkarinnheimtubturerutaldarnauWsyn i legartilYessaWdragargreiWsludrttieinsogstefnteraWmeWtilskipuninni.Xgerirtilskip \4 uninrWfyrirYvaWhgtsaWkrefjastinnheimtub;tastraxogvanefnderorWinaWveruleika ' ogaWekkiYurfiaWsendainnheimtuviWvrunWurenkrafisterb;tanna.FrumvarpiWgerirauk  YessrWfyrirYvaWnnarverWikveWiWumsamspilogtengslinnheimtub;taoginnheimtu  viWvrunar,milliinnheimtuoglginnheimtureglugerW.XarmeWalverWinnarkveWiW `  umhverniginnheimtubtursamkvmtfrumvarpiYessugetakomiWtilfrdrttarviWlagn S+! inguinnheimtukostnaWar. " Hkkunvanefndalags.  $   SamkvmtlgumumvextiogverWtryggingu,nr.38/2001,ertreikningurdrttarvaxta !W% tvskipturYannhttaWYeirsamanstandaafsamtlugildandivaxtaalgengustuskammtma J""& lnaSeWlabanka0slandsauksjhundraWshlutalags,svonefndsvanefndalags.FrumvarpiW #' felursrviWb;tviWkvWi6.gr.lagaumvextiogverWtrygginguYarsemsrreglureru #( settarumvanefndalagviWgreiWsludrttverslunarviWskiptum.0verslunarviWskiptumskal, $ ) samrmiviWtilskipun&  Ԁ2011/7/EB,vanefndalagveraeinupr;sentustigihrraeWatta v%N!* hundraWshlutalag.'v%y A&"+   ErYvmltfyrirumbreytingulgunumumvextiogverWtryggingufrumvarpiYessu.  '",  '#- BersUnilega;sanngjarnirsamningsskilmlar. (   AukinheldurersrstaklegatiltekiWfrumvarpinuhvaWasamningsskilmlarsemsnerta  verslunarviWskiptiskuliteljastbersUnilega;sanngjarnirskilningifrumvarpsins.ErYarm.a.  ttviWYaWYegarsamningsskilmlarundanskiljavextivegnagreiWsludrttarogaukYesser a gengiWtfrYvaWskilmlarsemundanskiljabturvegnainnheimtukostnaWar,innheimtu T, btur,teljistbersUnilega;sanngjarnirnemasUntsframannaW.EinnigerfjallaWumsj;n  armiWsemhafamtilhliWsj;narviWmatYvhvortsamningskvWiskuliteljastbersUnilega  ;sanngjrn.    IV.SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar.  K #    FrumvarpiWmlirfyrirumtilteknartakmarkanirsamningsfrelsi.0lj;simarkmiWafrum    varpsinsumaWstyrkjastWultillaogmeWalst;rrafyrirtkjaverslunarviWskiptum,einkum    viWopinberaaWila,virWistYaWekkigefatilefnitilsrstakrarathugunarsamrmiviWstj;rn   arskr.FrumvarpinuerekkitlaWaWhafaafturvirkhrif. wO   V.SamrW.       FrumvarpiWvarunniWatvinnuvega-ognUskpunarrWuneytinuenfyrristigumfrum   varpsvinnunnart;kustarfsmennrWuneytisinsYttsamnorrnumvinnuh;pum.EinnighafWi {  atvinnuvega-ognUskpunarrWuneytiWsamrWviWfjrmlaogefnahagsrWuneytiWvegna nF breytingavanefndalagitiltreikningsdrttarvxtumsemogviWSeWlabanka0slands.X 9 varfrumvarpiWsenttilumsagnarhjeftirtldumaWilum:SamtkumverslunarogYj;nustu,  Samtkumslenskrasveitarflaga,RkiskaupumogLandsptalanum.UmsagnaraWilargerWu  athugasemdirviWkvWiuminnheimtubturogvoruframhaldinugerWarlagfringarog r skUringarkvWinuoggreinargerW.EinnigkomuframathugasemdirvarWandiYannmun e= semergerWuropinberumaWilumverslunarviWskiptumogfyrirtkjumfrumvarpinuog 0 greinargerWstyrkthvaWYettavarWar.   VI.Mathrifum.  i   VerWifrumvarpiWaWlgummunureglurumgreiWslufrestiverslunarviWskiptumverWa \4 skUrariogrrWikrfuhafatilYessaWfgreiWsluaukinverulega.Slkarreglurmunulk ' legastbtalausafjrstWufyrirtkjaverulegaogstyWjaviWverslunarviWskiptialmennt.X  erukrfurYrsemgerWarerutilopinberraaWilasamrmiviWreglurRkiskaupaumaW  greittskulifyrirvrurogYj;nustuinnan30dagafrdagsetningureiknings. `    GerterrWfyriraWfrumvarpiWleiWiaWeinstilverulegatakmarkaWskostnaWarfyrirbWi S+! lgaWilaogopinberaaWilaogYaWallegaefnauWsynlegtverWuraWinnleiWanUgreiWslukerfi " oguppfrastaWlaWasamningasamrmiviWbreytingarnarsemfrumvarpiWboWar.X;ergert # rWfyriraWflestgreiWslukerfisemnotasterviWdagrWiviWbreytingarnarogaWYrs  $ hgtaWframkvmantilkostnaWar. !W%   HrerumaWrWatilskipungrundvelliEES-rttarsemnauWsynlegteraWinnleiWa.Til J""& skipuninleiWiraWeinhverjuleytitilYessaWnUjarogYyngjandireglurtakagildienY;eru #' hagsmuniratvinnulfsinsafbttufjrmagnsflWiogskUraragreiWsluferlitaldirvegaYyngra #( enhinirYyngjandieiginleikartilskipunarinnar. $ )   v%N!* & ,  AthugasemdirviWeinstakargreinarfrumvarpsins. ( 8  Um1.gr.  ь    0kvWinuerfariWyfirgildissviWlagannaenrtteraWtrekaaWfrumvarpiWtekureinungis  tilverslunarviWskiptaeinsogYaueruskilgreind',(`2.gr.oggildirekkiumviWskiptineytenda. a NeytendurteljastveraeinstaklingarsemkaupavrueWaYj;nustugegnendurgjaldiendasu T, kaupinekkigerWatvinnuskyni,sbr.3.gr.lagaumeftirlitmeWviWskiptahttumogmarkaWs  setningu,nr.57/2005.UmskilgreininguhugtakinufyrirtkiogopinberaWilivsasteinnig  til2.gr.XberaWtrekaaWfrumvarpiWkemurekkivegfyriraWfyrirtkisemjisnmilli   umlengrigreiWslufrestY;aWeinsaWYvgefnuaWslktfyrirkomulagsekkibersUnilega  X ;sanngjarntskilningifrumvarpsins.EkkiergertrWfyriraWopinberiraWilargetisamiWum K #  lengrigreiWslufresten60daga.XersrstaklegatiltekiWaWfrumvarpiWgildiekkiumkrfur    semfallaundirmlsmeWferWvegnagjaldYrotaskipta,krfursemfallaundirnauWasamning    eWagreiWslustWvunarheimildtekurtil.   Ѐ  Um2.gr. B  u  0kvWinuerfariWyfirmerkinguhugtakasemnotuWerufrumvarpinu.Skilgreininghug    takaskUrirsigaWmestuleytisjlf.     RttYykiraWfjallannarumhugtakiWopinberiraWilarenskilgreininginerbyggW {  kvWumlagaumopinberinnkaup,nr.84/2007.Xarerbyggttilskipun2004/18/EBum nF samrmingureglnaumtboWoggerWopinberraverksamninga,vrusamningaogYj;nustu 9 samninga.ViWrlausnYvhvaWaaWilarfallaundirgildissviWlagannaveldurafmrkun  ?WrumopinberumaWilum enrki,sveitarflgumogstofnunumYeirramestumvafa(e.  bodygovernedbypubliclaw).TilYessaWaWiliteljistopinberermiWaWviWaWhannYurfiaW r fullngjaYremurskilyrWum. e=   0fyrstalagiskalhafaveriWtilhansstofnaWtilaWYj;naalmannahagsmunumenekkihefW 0 bundnumviWskiptumeWaiWnaWi(e.establishedforthespecificpurposeofmeetingneedsin  thegeneralinterest,nothavinganindustrialorcommercialcharacter).    0annanstaWYarfaWhannveralgaWili,YaWeraWgetaboriWrttindiogskylduraWlgum. i   0YriWjalagiverWuraWiliaWverahWurrki,sveitarflgumeWaWrumopinberumaWilum \4 meWeinhverjumhttiogerYyfirleittmiWaWviWaWopinberfjrmgnunnemimeiraen50% ' afrekstrarkostnaWiaWilans.    EinnigerrttaWtiltakaaWhugtakiWfyrirtkifrumvarpinutekurtilallraflagaforma,  m.a.tilsamlagsflaga,sameignarflagaogtileinstaklingsfyrirtkjasemrekasjlfstWan `  atvinnureksturkennitlueinstaklings. S+!   Um3.gr. #   0kvWinuerskilgreintaWYegarsamningurertilstaWarumgreiWslufrestmilliaWilaskuli  $ lengstsemjaum60dagagreiWslufrestverslunarviWskiptummillifyrirtkja.X;kemurfram !W% aWheimiltgetiveriWaWsemjaumlengrigreiWslufrestefslkterekkibersUnilega;sanngjarnt J""& gagnvartkrfuhafa. #'   NokkuWmisjafnterhversulangurgreiWslufresturverslunarviWskiptumalmennter #( 0slandi.grundvelli5.gr.lagaumvextiogverWtryggingu,nr.38/2001,erbyggtYvaW $ ) hafigjalddagiveriWkveWinnfyrirframskulikrfuhafaheimiltaWkrefjaskuldaraumdrttar v%N!* vextifrogmeWgjalddagaogframaWgreiWsludegi.kvWi3.gr.takmarkarnokkuWsamn A&"+ ingsfrelsiaWilameWYvaWbindagreiWslufrestviW60daganemasrstaklegassamiWum  '", annaW.X;mteljastlklegtaWslktakmrkunkomiaWilumverslunarviWskiptumvelog_aW '#- flestirverWijkvWirgagnvartYessaribreytingu.AWYeim60dgumliWnum(eWastyttritma ( ssamiWumslkt)erheimiltaWkrefjastdrttarvaxtagrundvellilagannaumvextiogverW  tryggingu,nr.38/2001.    &  EfekkihefurveriWsamiWfyrirframumgjalddagasegirlgumumvextiogverWtrygg a inguaWheimiltsaWreikna'^ԀdrttarvextifrogmeWYeimdegiYegarliWinnermnuWurfr T, YvaWkrfuhafisannanlegakrafWiskuldarameWrttuumgreiWslu.SheimildmunYannig  standasemsjlfstWreglaYeimtilfellumYarsemekkivarsamiWumgjalddagafyrirfram.    &  kvWi3.gr.erYvtlaWaWsetjaYakYanngreiWslufrestsemalmenntersamiWumog   gertrWfyrir' }ԀaWhannskuliekkiveralengrien60almanaksdagarnemasrstaklegastandi  X ogslktsekkibersUnilega;sanngjarntgagnvartkrfuhafa. K #    XereinnigtiltekiWkvWinuaWefnauWsynlegteraWframfariathuguneWaskoWun    vrueWaYj;nustusemafhenterYskulislkskoWunekkitakalengritmaen30almanaks    dagafrYvaWvrueWaYj;nustuvarveittviWtaka.EkkiergertrWfyriraWumrddir30   almanaksdagarbtistaftanviW60dagafrestinnheldurbyrjiaWlWasamhliWahonumogveiti wO  YarafleiWandiraun30almanaksdagagreiWslufresteftirstaWfestingueWaskoWun.Heimilt B  erY;aWsemjaumannaWaWYvgefnuaWslkirskilmlarsuekkibersUnilega;sanngjarnir.      Um4.gr. {  _ @ _  kvWi4.gr.ernUmlienmarkmiWkvWisinseraWsetjahinuopinberamrkum nF hvenrYvberiaWinnaafhendigreiWslurverslunarviWskiptum.SamtkatvinnulfsinsgerWu 9 ranns;knvanskilumopinberraaWilariW2003.0niWurstWunumkomframaWrm19%  fyrirtkjasemsvruWuknnuWustviWvanskilafhlfuhinsopinbera.EkkierutilnUrritlur  umvanskilafhlfuhinsopinberaengeramrWfyriraWvandamliWsennYnokkurt.Xv r erlagttil,samrmiviWtilskipunina,aWallarkrfursemvarWaverslunarviWskiptiviWhiW e= opinberaskuligreiddarinnan30dagafrtilteknumtmapunktumsemnnareruskilgreindir 0 kvWinu.    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J""&   SkilyrWiYessaWundanYgunniverWibeitteruYvgrundvallaratriWumYauaWstarfsemi #' viWkomandiaWilagetiekkitalisttilhefWbundinnaropinberrarstarfsemi,svosemYj;nustu #( starfsemisemframfergrundvellilaga,ogaWstarfsemihanssaWnrlluleytisam $ ) keppniviWeinkaaWila.XegarsvohttartilYykirekkirttaWaWilisamkeppnismarkaWibi v%N!* viWstrangarireglurumgreiWslufrestenaWrirendagetislktmisrmiskekktsamkeppnisstWu A&"+ viWkomandiaWila.HvaWvarWarundanYgufyrirheilbrigWisgeirannYertalinrkYrffyrir  '", sveigjanleikaYvsviWiendanauWsynlegtaWforgangsraWaheilsugsluYannigaWjafnvgi '#- rkimilliYarfasjklingaogYessfjrmagnssemertilrWstfunar.Xvskalrttilegaheimilt ( aWlengjagreiWslufrestinnanheilbrigWisgeiranssvohgtsaWtryggjaaWYrfumsjklinga  smtt.    kvrWunumYaWhvorttiltekinnopinberaWiligetifengiWundanYgufrreglunni1.mgr. a verWuraWbyggjastsrstkumatistarfsemiviWkomandiaWilaogmarkaWsaWstWumYv T, sviWisemhannstarfar.Lj;stereinnigaWbeitaberreglunniafvarfrniYarsemumeraW  rWaundanYgufrmeginreglu.EinsogframkemurkvWinuerYaWhlutaWeigandirW  herraeWaviWkomandisveitarstj;rnsemleggurtilviWrWherraYannsemlgumgreiWsludrtt   verslunarviWskiptumheyrastj;rnarfarslegaundiraWtiltekinnopinberaWiliskulifallautan  X viWmeginreglunaum30dagagreiWslufrestsuskilyrWiYessfyrirhendi.&  AlmenntveldurYaW K #  ekkivafahvaWarWherratelst?hlutaWeigandirWherra Yessusambandi.'K       GerterrWfyriraWrWuneytiYaWsemfermeWlgumgreiWsludrttverslunarviWskiptum    haldiopinberaskryfirYopinberuaWilasemfengiWhafaundanYgufr1.mgr.ogaW   undanYganskuliendurskoWuWYriggjarafresti.MeWYessuertluninaWtryggjaaWupp wO  lUsingarumYaWhverjirnj;taundanYgusuaWgengilegareinumstaW.JafnframterYannig B  gertrWfyriraWundanYgursuendurskoWaWarreglulega.    Ѐ  Um5.gr. {   @   0kvWinuernnartiltekiWaWYrttfyrirkvWiumgreiWslufrestisekkitluninaW nF komavegfyriraWsamningsaWilar,hvortheldurerfyrirtkieWaopinberaWili,getisamiWum 9 afborganirgrundvelli_greiWslutlunar_ԀeWaumgreiWslufngum.Einnigersrstaklega  tiltekiWaWhafiafborgunekkiveriWgreiddYeimdegisemumvarsamiWYskulireikna  drttarvextiaWeinsfrYeimdegiYegarsemhintilteknagjaldfallnaafborgunttiaWgreiWast. r ErYannigreyntaWhvetjafyrirtkiogopinberaaWilatilYessaWgangafrgreiWslutlun e= staWYessaWverulegurgreiWsludrtturverWiheildarkrfunni. 0   Um6.gr.    NUmlieraWfinna6.gr.enYarergertrWfyrirheimildtilhandakrfuhafaaWkrefja i skuldaraumfastab;tagreiWsluvegnainnheimtukostnaWar.Slkrab;taerhgtaWkrefjastfr \4 YeimdegiYegargreiWsludrtturerorWinnstaWreyndogekkiernauWsynlegtaWsendaskuldara ' minninguWur.XannigerreiknaWmeWaWkrfuhafigetisamhliWatkudrttarvaxtafariW  framfastarinnheimtubturrhendiskuldaraYegargreiWsludrtturerfyrirhendi.    SamningursemtilokarinnheimtubturmundihinsvegaryfirleittteljastbersUnilega `  ;sanngjarnnemasUntsframannaW. S+!   FjrhWinnheimtub;taskalmiWastviW6.700kr;nurentakabreytingummiWaWviWhreyf " ingaropinbersgengisevruogskalekkiveralgrien40evrur. #   UmtengslogsamspilkvWisinsviWkvWiinnheimtulagaogkvWiumlginnheimtu  $ verWurnnarkveWiWreglugerW.XarverWurm.a.tekiWYvhverniggreiddarinnheimtubtur !W% getakomiWtilfrdrttarinnheimtukostnaWigrundvelliinnheimtulagannaoglagaumlg J""& menn. #'   Um7.gr. $ )   0kvWinuerkveWiWumhvernigtlkaskuliorWalagiWbersUnilega;sanngjarnirsamn v%N!* ingsskilmlarsemkemurm.a.fyrir3.og4.gr.ErYarmiWaWviWaWsamningsskilmlarsem A&"+ undanskiljadrttarvextivegnagreiWsludrttarteljistbersUnilega;sanngjarnirskilmlar.  '", EinnigergertrWfyriraWskilmlarsubersUnilega;sanngjarnirefbturvegnainnheimtu '#- _kostnaWareruundanskildar,nemasUntsframannaW.XertiltekiWhvaWaWrumsj;nar ( miWumhgteraWbeitaviWmatbersUnilega;sanngjrnumsamningsskilmlum.ErYar  horfttilYesshvortsamningskvWiteljistberandifrvikfrg;WumviWskiptavenjum,hvers  eWlisvaraneWaYj;nustaneroghvortskuldarihafihaftgildastWutilaWvkjafrkvWum a frumvarpsYessa. T,   kvWi36.gr.lagaumsamningsgerW,umboWog;gildalggerninga,nr.7/1936,kveWur  umalmenna;gildingarreglusembyggtertilYessaWvkjatilhliWar;sanngjrnumsamn  ingumheildeWahlutaefYaWyrWitaliW;sanngjarnteWaandstttg;WriviWskiptavenjuaW   berasamninginnfyrirsig.HugtakiWbersUnilega;sanngjarnirsamningsskilmlarfrumvarpi  X YessuertaliWrmastinnanhugtaksins36.gr.samningalaganna,Y;YannigaWhrsumaW K #  rWasrreglurumsamningaverslunarviWskiptum.      Um8.gr.     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Um9.gr. r   kvWi2.mgr.leiWirtilbreytingalgumumvextiogverWtryggingu,nr.38/2001, e= YannhttaWgerterrWfyriraWvanefndalagverWiannaWverslunarviWskiptumsemfrum 0 varpiWtekurtilenngildirsamkvmtlgunum.Tilskipunnr.2011/7/EBsemfrumvarpYetta  innleiWirgerirrWfyriraWvanefndalagtiltreikningsdrttarvaxtahkkirsjhundraWs  hlutumttahundraWshluta.UmrddtilskipuntekuraWeinstilverslunarviWskiptaogekki i Y;ttistWatilYessaWhkkavanefndalagfyrirallaralmennarkrfursemlgumvextiog \4 verWtrygginguntilogYvvarfarinsleiWaWinnleiWasrstakadrttarvextiYegarumversl ' unarviWskiptieraWrWaskilningifrumvarpsins.Xannigskulidrttarvextirafkrfum  verslunarviWskiptummillifyrirtkjaeWaverslunarviWskiptummilliopinberraaWilaogfyrir  tkjamiWastviWgrunndrttarvaxtaaukttahundraWshlutalags.MeWbreytingufrumvarps `  inserkomisthjYvaWdrttarvextirneytendalnumhkki.BreytingYessikemurY;ekki S+! vegfyrirsamningsfrelsiumdrttarvextiverslunarviWskiptum,sbr.2.mgr.6.gr.laganr. " 38/2001meWYeirritakmrkunY;aWWurnefndurhundraWshlutierlgmarkshlutfallvan # efndalags.  $   J""&  & X  Fylgiskjal. ( mAU?) dE?$ A^m   Fjrmla-ogefnahagsrWuneyti,  skrifstofaopinberrafjrmla: a   Umsgnumfrumvarptillagaum greiWsludrttverslunarviWskiptum.     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