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K #  9|  832  .8 ۀgr.      9|  rstlanirrkisaWilaAhluta.9|"   Ќ    y RkisaWilarskulueftiraWfrumvarptilfjrlagahefurveriWlagtframleggjafyrirhlutaW wO  eigandirWherratlunumstarfsemisnafyrirkomandifjrlagarYarsemreksturerlagaWur B  aWfjrveitingum.0henniskalsUnarWstfunfjrveitingasamkvmtfylgiritimeWfrumvarpi    tilfjrlagaogtlaWadreifingutgjaldaogteknainnanrsins.JafnframtskalsUnamarkmiW   starfseminnarogYmlikvarWasembeitterviWmatrangri. {   y HlutaWeigandirWherraseturtmafrestiumskilrstlunarrkisaWilaogtekurafstWutil nF hennar.FallisthannekkirstluninaskalhannfelarkisaWilaaWtakahanatilendur 9 skoWunarsvoflj;ttsemverWam.EndanlegtsamYykkihansskalliggjafyrireigisWaren31.  desemberrhvert.   y GerihlutaWeigandirWherrabreytingarfjrveitingutilrkisaWilaskv.28.gr.skalrkis r aWiliuppfrarstlunogleggjafyrirhanntilsamYykktar. e=  y HverrkisaWiliskalskrrstlanirrkisaWilaogbreytingarYeimfjrhagsogmann 0 auWskerfirkisins.  9|  833  .8!ۀgr. i   9|=  Mattgjaldahorfumtillengritma.9|= \4 Ќ    y HverrWherraskalaWstaWaldrimetalangtmahorfurumfjrhagslegaframvinduYeim ' mlefnasviWumoginnanYeirramlaflokkasemhannberbyrgW.Hannskaljafnframt  greinaYhttuYttisemvaldiWgetafrvikumfrtlunumeWabakaWgetarkissj;Wi  fjrhagslegarskuldbindingarogYannigraskaWtlunumumafkomurkissj;Wstillengri `  tma. S+!  y HverrWherraskaltilkynnarWherraumhugsanlegahttuYttioggeratillgurum " hvernigbrugWistverWiviWYeim.RWherragerirrkisstj;rnogfjrlaganefndAlYingisgrein # fyrirslkumhttuYttumogtillgumumviWbrgWviWYeim.  $ 9|  834  .8"ۀgr. J""&   9|  EftirlitmeWfjrmluminnanfjrlagars.9| #' Ќ    y HverrWherraskalhafareglubundiWeftirlitmeWfjrhagrkisaWilaA-hlutasemstj;rnar #( mlefnasviWihanstilheyraoggreinaogbregWastviWhttuogveikleikumrekstri.Efhtta $ ) eraWtgjldverWiumframfjrveitingarskalhannleitaleiWatilaWlkkagjldinnanrsins, v%N!* millifrafjrveitingarinnanmlaflokkaeWanUtavarasj;WiYannigaWtgjldverWiekkium A&"+ framfjrveitingar.  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X 9|  835  .8#ۀgr.      9|  UpplUsingaskylda,frvikfrrekstrartlunumrkisaWilaAhluta.9|*    Ќ    y ForstWumaWurrkisaWilaAhlutaskalupplUsahlutaWeigandirWherrantafarumfrvik   frrekstrartlun,stWurYeirraoghvernigfyrirhugaWeraWbregWastviWYeim.HlutaW wO  eigandirWherraskalupplUsaforstWumanninnan15dagaumafstWusnatilfyrirhugaWra B  viWbragWa.Fallisthannekkitillgurnarskalhann,innansamatmafrests,leggjafyrirfor    stWumanninnaWbregWastviWmeWnnartilgreindumhttiYannigaWsettummarkmiWum   verWinW. {   y EfforstWumaWurupplUsirekkiumfrvikfrrekstrartluneWaefafkomaeWarekstur nF rkisaWilaAhlutaerekkiviWunandihorfi,eWastWaertilaWtlaaWsvogetiveriW,getur 9 hlutaWeigandirWherrafaliW;hWumaWilaaWgerattektstarfsemirkisaWilans.HlutaW  eigandirWherraskalleggjasjlfstttmatYrskUringarsemframkomattektinniogskal  tryggjaaWgripiWstilnauWsynlegrarrWatilaWafkomaeWareksturssamrmiviWsam r Yykktartlanir. e=  y Farisrstkstj;rnfyrirrkisaWilaskalhnupplUsahlutaWeigandirWherraskv.1.mgr.Ef 0 bresturverWurYvgeturhanngripiWtilsmuaWgerWaogkveWiWerum1.og2.mgr.  9|  836  .8$ۀgr. i   9|_  byrgWforstWumannaogstj;rnarkisaWila.9|_ \4 Ќ    y kvWi38.gr.lagaumrttindiogskyldurstarfsmannarkisins,nr.70/1996,gildaum ' byrgWforstWumannarkisaWilaAhluta.   y byrgWinnrm.a.tilYessaWreksturogfjrstUringrkisaWilasskilvirkogsamrmiviW  samYykktartlanirskv.31.og32.gr.Xskalb;khaldrkisaWilagefasemrttastamyndaf `  fjrhagsstWuogrsreikningurgerWursamrmiviWlgogskilaWtilhlutaWeigandirWherra. S+! XskulumnaWarlegogrsfj;rWungsleguppgjrgefasemgleggstamyndaffjrhagsstWu " ogskuldbindingumrkisaWilahverjumtma. #  y Farisrstkstj;rnfyrirrkisaWilaferumbyrgWhennareftirYeimlgumsemumstofn  $ uninagilda. !W% 9|  837  .8%ۀgr. #'   9|3  FjrstUring.9|3 #( Ќ    y RWherraberbyrgWlausafjrstUringurkissj;Ws.RkisaWilumAhlutaerheimilt,aW $ ) fengnusamYykkirWherra,aWhaldaeiginbankareikningatilaWsinnadaglegumgreiWslum. v%N!* VaxtatekjurafalmennumbankainnstWumrkisaWilaAhlutaskulurennarkissj;W.Vextir A&"+ afhfuWst;lseignsj;WasemheimildirhafasrlgumtiltekjufrsluvaxtaeruundanYegnir  '",  kvWum3.mlsl. '#-  y & a  RWherraberbyrgWinnheimtuogvrsluallrateknaAhlutarkissj;Wssemrennaskulu ( rkissj;WaWundanskildumrekstrartekjumrkisaWilaAhluta,sbr.3.mgr.51.gr.,semskulu  innheimtarafhlutaWeigandirkisaWilaogrWstafaWsamrmiviWtlanir.'a(c  9|  838  .8&ۀgr. T,   9|  LnastUring.9|m  Ќ    y RWherraannastlntkurrkissj;WsogrkisaWilaAhlutagrundvelliheimildafjrlaga  ogsamrmiviWlgumlnasUslurkisins,nr.43/1990.RkisaWilumAhlutaerY;heimilt   aWeigaviWskiptinstaWgreiWsluendaerYsamiWumgjaldfresttilskemmritmaogtgjld  X ummttaffjrveitinguYessrsYegarviWskiptineigasrstaW. K #   y RWherraskalgrundvellifjrmlatlunarsetjarlegaframstefnuummarkmiWogviW    miWfyrirlnastUringurkisinstilfimmrahiWskemmsta.Stefnanskaljafnframtfelasr    herslurtgfurkisverWbrfaoglnasamsetningurkissj;Ws,httuYttiogupplUsinga   gjf. wO   y EftirsamYykktfjrlagaogeigisWarenfyrirrslokskalrWherrasetjaframrstlunum B  lnsfjrflunrkisins.0rstluninnieigaaWkomaframupplUsingarumtlaWatgfurkis    verWbrfa,afborganirogYr;unhandbrsfjrkomandiri.   9|  839  .8'ۀgr. nF   9|  Yfirfrslalntkuheimilda.9|9 9 Ќ    y HeimilteraWflytja;nUttarlntkuheimildirrkissj;WsogrkisaWilayfirram;t,endahafi  undirbninguraWnUtinguYeirrahafistfyrirlokfjrlagarsogskallntkulokiWfyrir1.aprl  nstafjrlagari. r 9|  840  .8(ۀgr. 0   9|  Samningarumframkvmdir,reksturogafmrkuWverkefni.9p ݌  Ќ    y RkisaWilumAhlutaerheimilt,aWfengnusamYykkirWherraoghlutaWeigandirWherra,  aWgerasamningaumframkvmdir,rekstureWannurafmrkuWverkefnitillengritmaen i einsrsenY;eigilengurentilfimmra.MeWsamningiumreksturerttviWsamningum \4 afmarkaWarekstrarYttieWaYj;nustusemrkiWveitir,endasekkiumaWrWaverkefnisem ' felasrvaldtilaWtakakvarWanirerltaaWrttindumogskyldummannanemafyrirYv  liggiskUrlagaheimild.   y Heimilter,aWfengnusamYykkiAlYingis,aWsemjaumframkvmdir,rekstureWannur `  afmrkuWverkefnitillengritmaenfimmraefverkkaupigerirkrfuumaWverksalirWist S+! kostnaWarsamarfjrfestingartilaWuppfyllasamningsskilyrWi. "  y RkisaWilumAhlutaerheimilt,natbeinarWherraoghlutaWeigandirWherra,aWgera # samningatileigilengritmaenfimmraumafmrkuWrekstrarverkefni,endafarisamanlgW  $ rlegfjrskuldbindingvegnaYeirraekkiumfram15%afrlegrifjrveitingutilrkisaWilaeWa !W% veltuYeirrarkisaWilasemfjrmagnaWirerumeWeigintekjum. J""&  y Btgjldvegnasamningaskv.1.,2.og3.mgr.skuluverasamrmiviWYstefnumrkun #' semliggurtilgrundvallarfjrmlatlun. #(  y 0samningumumrekstrarverkefnisamkvmtYessarigreinskalm.a.skilgreinaumfangog $ ) gWiYeirrarstarfsemisemsamningurinntekurtil,samningstma,skilyrWifyrirsamnings v%N!* greiWslum,eftirlitmeWframkvmdYeirraogmeWferWgreiningsmla. A&"+    '", & ,  9|  841  .8)ۀgr. (   9|?)  AWrirsamningarviWrki,samtkrkjaogalYj;Wastofnanir.9|?))  Ќ    y HverjumrWherraogrkisaWilumAhlutaerheimiltaWgerasamningaumsrstk  verkefni',())eWaranns;knirYeimmlefnasviWumsemYeirberabyrgWtillengritmaeneins a rsviWrki,samtkrkjaogalYj;Wlegarstofnanir.Btgjldvegnaslkrasamningaskuluvera T, samrmiviWfjrmlatlunogheimildirfjrlagaogeftiratvikumsamYykktastefnum;tun  rkisaWilaskv.31.og32.gr.   y 0samningumskv.1.mgr.skalm.a.skilgreinaeWliogumfangYeirraverkefnasemsamn   ingurtekurtilogskilyrWifyrirsamningsgreiWslum.  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(z$.  y RWherratilnefnirstj;rnirflagasemrkiWeignarhlutgrundvellihfniogmennt ( unareWareynslu.RWherraseturreglurumalmennoghlutlgskilyrWifyrirvalitilsetu  slkumstj;rnumogbirtirYropinberlegasemhlutaafeigandastefnu.  9|  845  .8-ۀgr. T,   9|V>  MeginreglurviWkaup,sluogleigueigna.9|V>>  Ќ    y ViWslu,leiguogaWrarWstfunrkiseigna,ogeignasemYarfaWkaupaeWaleigjavegna  Yarfarkisins,skalleggjaherslugagnsi,hlutlgni,jafnrWioghagkvmni.Jafnframt   skalgttaWsamkeppnissj;narmiWumviWslkarWstfuneftirYvsemviWgeturtt.  X 9|  846  .8.ۀgr.      9|@  HeimildirtilrWstfunarogflunareigna.9|@VA    Ќ    y RWherraskalaflaheimildalgumtilaWkaupa,selja,skiptaeWaleigjatillangstma   fasteignir,skipogflugvlar,sfnogsafnhlutasemhafaaWgeymamenningarverWmti, wO  minnihlutaeignrkisinsflgumogaWrareignirsemverWgildihafa. B   y EfumeraWrWaslueignarhlutrkisaWilaAhlutafyrirtkieWaflagisemrkiW    aWlluleytieWaaWmeirihlutaskalrWherraleggjaframsrstaktlagafrumvarpumslunaYar   semtarlegaergerWgreinfyrirstWumogmarkmiWumslunnarogaWferWviWsluna,samt {  YeimkrfumsemleggjaskaltilgrundvallarviWframkvmdhennar.AWslulokinniskal nF fjrlaganefndAlYingisgerWgreinfyrirniWurstWumhennar.Umslueignarhlutaflgum 9 semfallaundir26.gr.lagaumopinberahsk;la,nr.85/2008,gildir1.mgr.   y Umslueignarhlutarkisinsfjrmlafyrirtkjumfersamkvmtsrstkumlgum  Yarum. r  y XrttfyrirkvWi1.mgr.erheimiltaWtakaleiguogleigjateignirefumeraWrWa e= venjubundnaleigu,endaliggifyrirsamYykkirWherraoghlutaWeigandirWherra. 0 9|  847  .8/ۀgr.    9|G  Gjafir.9|G H i Ќ    y HverjumrWherraeWarkisaWilaAhlutaer;heimiltaWYiggjagjfsemgefinermeW \4 kvWumeWaskilyrWumsemhafaeWagetahaftfrmeWsrtgjldfyrirrkissj;W,nemaYau ' rmistinnanfjrveitingaogrWherraveitisamYykkifyrirYvaWtakaviWgjfinni.Hafislkar  gjafirfrmeWsrverulegeWaviWvaranditgjldskalaflaheimildarfjrlgumtilaWtaka  viWYeimeWaYrYegnarmeWfyrirvaraumsamYykkiAlYingissemaflaWerfjrlgum. `   y RkisaWilaAhlutaer;heimiltaWgefaeWaafhendanendurgjaldseignirsemverWgildi S+! hafanemaaflatilYessheimildafjrlgum. " 9|  848  .80ۀgr.  $   9|K  NauWungarslueignir,lausafogbnaWur.9|KmL !W% Ќ    y RkisaWilarAhlutagetansrstakrarlagaheimildarkeypteignirviWnauWungarslu J""& grundvelliveWrttareWaskilmlaaWbakifallinnabyrgWarskuldbindinga.Skulueignirsem #' keyptareruafslkumstWumseldarjafnskj;ttogYaWertaliWhagkvmt. #(  y SmuaWilumerheimiltnsrstakrarlagaheimildaraWseljalausaf,svosemkutki, $ ) vlar,hldogannanbnaW,ognUtaandvirWiWtilendurnUjunarbnaWiogtkjum. v%N!*   A&"+ &   5z  6V  .6ۀKAFLI (    5zO  ReikningsskilogskUrslugerW.5zOP   Ќ   9|  849  .81ۀgr.    9|P  SkUrslurogupplUsingar.9|PQ a Ќ    y SkUrslurogupplUsingarumrkisfjrmlskuluveragreinarg;War,reiWanlegarogsettar T, framtmanlegaogbirtaropinberlega.'(O   y RWherrahefureftirlitmeWYvaWreikningsskilogskUrslugerWssamrmiviWkvWi  lagaYessara.   9|  850  .82ۀgr. 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T,   9|f  GerWogskilrsreikningaA-,BogChluta.9|ff  Ќ    y rsreikningurrkisaWilaA-hlutaskaluppfyllakrfurlagaumrsreikninga,nr.3/2006,  sbr.52.gr.JafnframtskalYarsUna:   / /"A0J"  A0J|h y2%  1  .3  Ԉ0    SamanburWrauntlumogfjrveitingumtilrekstrar,rekstrartilfrslna,fjrmagns  X tilfrslnaogfjrfestingar.A0J|hh݌K #    Ќ  "A0J"  A0Ji y2%  2  .3  Ԉ0    YfirlitumbreytingarfjrveitingumogstWuYeirrarslok.A0Jij݌     Ќ   y FjrsUslarkisinsseturleiWbeiningarumframsetninguupplUsingarsreikningum.     y RkisaWilarAhlutaskuluskilarsreikningiogeignaskrtilFjrsUslurkisins,hlutaW   eigandirWherraogRkisendurskoWunareigisWaren28.febrarrhvert. wO   y RkisaWilarBogChlutaskuluskilarsreikningitilFjrsUslurkisins,hlutaWeigandirW B  herraogRkisendurskoWunareigisWaren31.marsrhvert.     y HverrWherraskalsjtilYessaWrkisaWilarsemundirhannheyrauppfyllikvWiYessarar   greinarumskilafrestrsreikninga. {  9|  855  .87ۀgr. 9   9|n  UndirritunrsreikningaAhluta.9|nn  Ќ    y rsreikningurrkisaWilaAhlutaskalritaWurafviWkomandiforstWumanniYarsemm.a.  komiframaWhannsgerWursamrmiviWlgogreglursemgildaumreikningsskilrkisins r ogaWrarupplUsingarsemnauWsynlegarerutilglggvunarrekstrarafkomuogstWurkis e= aWilans. 0 9|  856  .88ۀgr.    9|p  GerWrkisreiknings.9|p-q i Ќ    y InnansexmnaWafrrslokumskalrWherrabirtarkisreikningsemnryfirfjrreiWur \4 A-,BogChlutarkissj;Ws.Rkisreikningurskalsetturframtveimurhlutum. 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