WPCP :F{cJ4);ooTNIXh;yהlGfeFuxG1͉`tQcZE&@4ΰfd^06:#`ؤ9ZoQfFFL b4'GFS=K'5w n?KX–Se)l{ Fl|^ NA)X]^+&&_gDQp_,E_x $!7ݐ^ 2117uwP3}M>0&hV$#[6^L"i9'l`ac' sQE 64PZj$E\y"Xu=^|۷͔%Xձ=Lf?YVG#;#xiqU4N %. 04#!jw@p m4U4 1u     0c 1e] RssE 0 B D3 B7 B75 Al 0  D3 D+  0K4 AiE 0{! AA" AQ"# 0D###$ D3#$ BV$ D3s$ B$ D3$ B$ D3% BF% D/c% D3% B*% D3% B*"& CL& Cf& C& C& C& C& C& C' C' C6' CP' Cj'j'N' AY' 0' 0* 0z+ 0f, 0R- B// 0I/U:00000000000000 0Q0Q0Q0Q0Q0Q0Q0Q0 022 047 088 0FB:UN: AM: AK#;n;n;n;n; 0J4< AM~<~<~<~<< 0D= AK= AS > As> A? A}? C0B@ A}r@ 0@@@@ 0B 0MD 0NE 0<.G 0jHjHjHjHjHjHjHjHjHjHjH^ 7J7J7J 0CJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJCJ 0XK 0w]K]K]K 0JKKK 0bL 0XLLLLL 0LLLLLLLLLLLLLLLLL 0N 0jOjOjOjO 0 P(9 Z6Times New Roman Regular($TRW6&A43'6&A43'T ? 0?vvbX0#gPdd  8dd8ISUS.,    X;rshamar 3h - lp14,,0\\Muninn\win95\corel8\Template\CustomWP\a_wp8_is.wpt EUE Uu~Q#P#hBackup3|x'\  `TimesRoman##37=CIQYag1.a.i.(1)(a)(i)1)a)(;3$2#  0  .3  0  $35;AGMSY_11.1.1.1.1.1.1.1.   H?2Wpd\7& [fjr]       p 2FyrirsgnMiWjuW og feitletruW fyrirs?gn     dWXWX'dxd3+0 d d d3+0 d d d^Z]\ I&mage <=8C HKKKK(3,$ !MMMTRV6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8Mdd8ISUS.,     UUUU'dxd'dxd( $ Figure  1  Level 1Level 2Level 3Level 4Level 5aZ[Inline Te&xt" <<C(3,$ !MMMTRV6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8Mdd8ISUS.,     ݀Level 1Level 2Level 3Level 4Level 5Zy  <<= 8Cd`Ze[C<<CLevel 1Level 2Level 3Level 4Level 5($$   1   jjjj'dxd  dllll'dxdP Pdnnnn'dxd dpppp'dxd dll' dxdssss'dxd&0 d duuuu'dxd&P d dd ddd(d2d(/KHKaflahaus.@..  >9(/I1AWalliWur...   2I.3  Ԉ6(/KAKafli.@.. F*GLEIGleitt letur.#d#dD(/GNGreinarnCmer.@.. x *TH03T?fluhaus fyrir t?flu meW Yrem dlkum.I '\  `TimesRomanI  ,  . 6U''  xd6 ^  h   I '\  `TimesRomanI h  ,  . | *TELJStillir teljara 1 broti (fyrir 10.6 pt).    |*NEFNStillir nefnara 1 broti (fyrir 10.6 pt).       ! rP*TAFST?flustrik ([15.92c; 0.03c; 100%]).  6U'' xd6 % !MMMTRV6&A4X3' Letter6&A43'T ? 0?vvbX0#gPdd  8Mdd8ISUS.,     _   122._lggjafarYing_Ԁ1997!98. + _Xskj_._14951_Ԁ!_14951._Ԁ_ml_. __yM @ _ !yFrumvarp_Ԁ_til_Ԁ_laga_#y! d#  " My_um____Ԁverslunaratvinnu.rafrnaeignarskrninguverWbrfa__.___  (_Lagt_Ԁ_fyrir_Ԁ_AlYingi_Ԁ__Ԁ122._lggjafarYingi_Ԁ1997_!98.)_ N   H___________  I.KAFLI   O  AlmennkvWi.     1.gr.@  LgYessitakatilverslunaratvinnuskynihvortsemhnergerWfyrireiginreikningeWareikningannarsmannseWaeiginnafnieWanafniannarsmanns.  MeWorWinuverslunerttviWhverskynsmillignguumyfirfrslubeinumeignarrttiaWlausaf.  LgYessitakaY;ekkitilsrkvWaannarralagasemsetjasrstkskilyrWivarWanditilteknarvrureWatilteknaratvinnugreinar.  VerWigreiningurumhvortumverslunfarisamkvmtlgumYessumskerfirmaskrrritarirhonuminnanYrjtudaga.XeimrskurWimfrUjatilviWskiptarWuneytisinsinnanYrjtudagafrYvaWkrandabersttilkynningumrskurWfirmaskrrritara.BrskurWurrWuneytisinsskalliggjafyririnnanYrjtudagafrYvaWkraerm;ttekin.  2.gr.    TilaWstundaverslun0slandieWaslenskrilandhelgiskaluppfyllaskilyrWilagaYessaraogatvinnustarfseminskalskrWsamrmiviWlgumfyrirtkjaskr,firmuogpr;kruumboW.  3.gr.    0lgumYessumhafaeftirfarandiorWmerkingusemhrsegir:  fststarfsstW:hsnWieWaannaWrUmiYarsemrekiner,staWbundiWogreglulega,verslun +! atvinnuskyni,  hreyfanlegstarfsstW:rUmisemerfranlegtogYarsemrekinerreglulegaverslunat V# vinnuskyni,svosembifreiWarogdrttarvagnar,  markaWur:verslunatvinnuskynisemframferutanfastrarstarfsstWvar,hvortheldursem W% erinnaneWautanhss(salatorgum),  farandsala:verslunatvinnuskyniutanfastrarstarfsstWvar,YarmeWtaldarhreyfanlegar !' starfsstWvarogmarkaWir,  sjlfsali:tkisemnotaWertilverslunarogafhendingarvrugegnendurgjaldi. # )   II.KAFLI  $"+ AlmennskilyrWifyrirrttitilaWstundaverslun.  y%", 4.gr.  Ӏ  SkylteraWskrsetjafirmaeWahlutaflagaskreftirYvsemviWverslunsemstunduW 'z$. erskv.1.gr.Yessaralaga.  DnarbeWagjaldYrotabhefurrtttilaWstundaframverslunsamrmiviWkvWilagaumverslanaskrr,firmuogpr;kruumboW. p)&1   Verslungrundvellistarfsleyfisskv.V.kaflaskalrekinfastristarfsstW.fastristarfsstWskalframkvmdastj;rieWayfirmaWurviWkomandistarfsemifullngjaskilyrWum1.!4.tlul.og6.tlul.1.mgr.14.gr.XettaY;ekkiviWumtibhlutaflagseWaeinkahlutaflagssemhlotiWhefurleyfitilslunotaWrakutkja.  5.gr.    hinnifstustarfsstWskalveranafnspjaldmeWnafni,kennitluogheimilisfangiYesssemhefurskrWverslunarrekstur.SjlfsalarskulueinnigmerktirmeWsamahtti.brfsefni,pntunareyWublWumogsvipuWumskjlumYesssemskrWhefurverslunskalgreinaheitiverslunar,kennitluogheimilisfang.SamaviWumverslunmeWfjarskiptatkni(fjarslu).  6.gr.    FirmaskrrritarilturtstaWfestinguYvaWverslunhafiveriWskrWsamkvmtlgumYessum.  III.KAFLI SmsluverslunutanfastrarstarfsstWvar"farandsala.    7.gr.    AWYvleytisemekkierusettkvWiumYaWlgumYessumskulusamYykktirsveitarstj;rnagildaumrttindiogskyldurYeirrasemstundafarandslu.  8.gr.       HverjumYeimerstundarfarandslusamkvmtkvWumlagaYessaraogreglnasettrasamkvmtYeimberaWafhendakaupandanafnspjaldmeWnafni,kennitluogheimilisfangiYesssemskrWhefurverslunarrekstur.    IV.KAFLI   UmslunotaWralausafjrmuna.  i 9.gr.    XegarnotuWumlausafjrmunumerveittm;ttakatilendurslueWaumboWssluskuluYeirskrWirogverWmerktir.    10.gr.    HeimilterrWherrameWreglugerWaWkveWannarumframkvmdskrningarogvarWveisluskrrinnar.      11.gr.    SsemverslunrekursamkvmtkvWumYessakaflaskaljafnansUnafyllstuaWgtviWkaupogslunotaWralausafjrmuna.TeljihannstWutilskalhannkrefjaseljandaumpers;nuskilrki.  :heimilteraWkaupaeWaveitam;ttkunotuWumlausafjrmunumtilendurslufr;lgrWaaWila.  V.KAFLI UmslunotaWrakutkja.  '", 12.gr.C  $# C  Ӏ  kvWiYessakaflagildaumslunotaWraskrningarskyldrakutkjasemframfermeW (z$. eftirgreindumhtti: v)E%/ L ##$L 3   32#  1  .3  Ԉ0    MilligangaumslunotaWraskrningarskyldrakutkjaYegarslkviWskiptieruYttur 1 atvinnustarfsemimillignguaWilans.3݌  Ќ   3   32#  2  .3  Ԉ0    SalanotuWumskrningarskyldumkutkjumeiguseljandansYegarslkviWskiptieru  Ytturatvinnustarfsemihans.3 ݌  Ќ    LgintakaekkitilnauWungarslunotaWrakutkja.  13.gr.    HverssemvillrekaversluneWaumboWsslumeWnotuWkutkiskalhafatilYesssrstaktleyfiviWskiptarWherra.  ViWskiptarWuneytiWskalhaldaskryfirYsemleyfihafatilstarfsemisamkvmtkaflaYessum.  HeimilterbifreiWasalaaWleggjainntilrWuneytisinsstarfsleyfisitt.:heimilterhonumaWsegjauppstarfsbyrgWartryggingusinnifyrrenaWfenginnistaWfestingurWuneytisinsinnlgnleyfisins.  14.gr.    Leyfiskv.13.gr.skalveitttilfimmrasennogverWureinungisveitteinstaklingumeWalgaWilumsemfullngjaeftirtldumskilyrWum:L ### L 3   3$2#  1  .3  Ԉ0    Erubsettir0slandi.3$ %݌wF Ќ   3   3%2#  2  .3  Ԉ0    HafanWtuttuguraaldri.3%&݌B Ќ   3   3&2#  3  .3  Ԉ0    ErulgrWaogmegaekkisWustuYremurrumhafatengslumviWatvinnureksturhlotiW   d;mfyrirrefsiverWanverknaWsamkvmtalmennumhegningarlgumeWalgumumhlutaflg,einkahlutaflg,b;khald,rsreikninga,gjaldYroteWaopinbergjld,svooglgumumslunotaWrakutkja.3& '݌  Ќ   3   3(2#  4  .3  Ԉ0    HafaforrWibisnu.3(7)݌9 Ќ   3   3)2#  5  .3  Ԉ0    HafalagtframskrteiniYvtilsnnunaraWYeirhafitekiWbyrgWartrygginguhjviWur  kennduvtryggingarflagi,aflaWsrbankatryggingareWalagtframaWrartryggingarsemrWherrameturgildarogbtaviWskiptamnnumtj;nerYeirkunnaaWbakaYeimmeWstrfumsnumsembifreiWasalar.NnarikvWiumbyrgWartrygginuna,m.a.umlgmarksfjrhWogvtryggingarskilmla,skulukveWinmeWreglugerW.3),*݌  Ќ   3   3,2#  6  .3  Ԉ0    Hafas;ttnmskeiWoglokiWYarpr;fisamkvmtpr;fkrfumsemsettarerureglugerW  semrWherrakveWur.KostnaWvegnanmskeiWaogpr;faskalgreiWameWkennsluogpr;fgjldumerviWskiptarWuneytiWkveWur.RWherraerheimiltaWveitaundanYgufrYessukvWimlisrstakarstWurmeWYv.3,,݌  Ќ    Meirihlutistj;rnarmannalgaWilaskalfullngjaskilyrWum1.!4.tlul.1.mgr.X;erustj;rnarmenn,sembsettireruaWildarrkjumEvr;pskaefnahagssvWisins,undanYegnirbsetuskilyrWum1.tlul.RWherrageturveittrkisborgurumannarrarkjasmuundanYgu.Framkvmdastj;rifyrirtkisinseWayfirmaWurviWkomandistarfsemiinnanYessskalfullngjaskilyrWum1.!4.og6.tlul.1.mgr.  AWilisemsvipturhefurveriWleyfiskv.20.gr.skalsitjanmskeiWogstandastpr;fkrfur,sbr.6.tlul.,WurenhonumerveittstarfsleyfinU.  15.gr.    BifreiWasaliskalaflaupplUsinga,semstaWfestarskuluskriflegaafseljanda,umaksturogstandskrningarskyldskutkis,svoogannarraYeirraupplUsingasemkaupandaerunauWsynlegarvegnakaupanna.GgnYessiskulufylgjaafsaliogskalbifreiWasalijafnframtvarWveitaYaueittrfrsludegiviWkomandikutkis.  XskalfylgjavottorWrkutkjaskrsemsUnir;tvrttaWseljandiseigandiYessku v)E%/ tkissemseltereWahafiumboWtilslunnar.BifreiWasaliskalstaWfestaaWfullngjandistandslUsing,sbr.1.mgr.,fylgikutkiogeinnigskalhannstaWreynaupplUsingarumeigandaYessoghvortveWbndhvlikutkinu.  RWherraerheimiltmeWreglugerWaWmlafyrirumYrlgmarksupplUsingarsemlagWarskuluframviWslunotaWrakutkjaogframeigaaWkomakaupsamningiogafsalivegnasluYeirra.XarmeWalerrWherraheimiltaWkveWaumsrstakaskrYarsemframkomifyrrieigendurogtj;naferillviWkomandikutkis.  16.gr.    BifreiWasaliskalhvvetnaleysastrfsnafhendisvosemg;WarviWskiptavenjurbj;Wa.HannskalgtaYessaWviWskiptamennhansnj;tijafnrWisumupplUsingar,verWognnurviWskiptakjr,svoogYessaWaWilasueigisettir;lgmtir,;sanngjarnireWa;eWlilegirskilmlarsamningum.BifreiWasaliberbyrgWverkumstarfsmannasinnaviWslukutkjasemvruYauverkhanssjlfs.BifreiWasaliskal,WurengengiWerfrafsalinotaWskutkis,greinakaupandameWsannanlegumhttifrYeimrttihansaWlta;hWanaWilametastandkutkis,svosemfaggiltaskoWunarstofueWafaggiltskoWunarverkstWi.KostnaWviWslktmatskalkaupandigreiWanemaumannaWverWisamiW.  BifreiWasaliskalmeWberandihttivekjaathygligjaldskrfyrirsluY;knun,YarmeWalYegarumskiptibifreiWumeraWrWa.EinnigerskyltaWleyfisbrf vegnastarfseminnar wF liggiframmistarfsstW.  HafibifreiWasalistWutilaWtlaaWstandikutkissb;tavantberhonumaWvekjaathyglikaupandaYeimannmarka.    17.gr.    BifreiWasaliskalannastumaWendanlegasgengiWfrkaupsamningi,afsaliogWrumskjlumvegnaviWskiptahansvegumogskalgetaYessskjlunum,YarmeWalkauptilboWum,kaupsamningum,afslumogskuldabrfum,hversamiWhafioggreinanafnhanssvoaWeigiverWiumvillst.  BifreiWasaliskalbyrgjastaWtilkynningumeigendaskiptissendkutkjaskrntafar.  18.gr.    HyggistbifreiWasali,fyrirtkierhannstarfarviWeWaaWrirstarfsmennviWslunotaWskutkisseljaeigiWkutkieWakaupakutkisemYessumaWilahefurveriWfaliWaWannastsluskalviWskiptamannikynntYaWsrstaklegaogYessjafnframtgetiWkaupsamningi.SamagildirummakaogninskyldmennibifreiWasalaeWastarfsmannaviWsluna.  19.gr.    XeimeinumerrttaWnefnasigbifreiWasalasemfengiWhefurleyfitilslunotaWrakutkjasamkvmtlgumYessum.  20.gr.    EftirlitmeWstarfsemibifreiWasalaerhndumlgreglustj;raYvumdmiYarsemstarfsstWbifreiWasalaer.̀  NfylgirbifreiWasaliekkilgumogreglumsemumstarfsemiYessagildaYrttfyrirtilmli J&"+ lgreglustj;raeWafullngirekkilengurskilyrWumlagannaogskalYlgreglustj;ritilkynnaYaWviWskiptarWherrasemsviptirviWkomandistarfsleyfi.  NrekuraWilistarfsemisemleyfiYarftilsamkvmtlgumYessumntilskilinnarttindaogskalYlgreglustj;riYegarstaWstWvaYstarfsemi,YarmeWalmeWlokunstarfs v)E%/ stWvar.  VI.KAFLI   FrjlsuppboW.  a 21.gr.    XeimsemhafaskrWverslunarrekstursamkvmtlgumYessumerheimiltaWseljalausafjrmunifrjlsuuppboWinemaaWrartakmarkanirsugerWarlgumeWareglumsettumsamkvmtYeim.  FrjlsuppboWutanfastrarstarfsstWvareruhWleyfilgreglustj;raumdmiYvYarsemuppboWskalhaldiWhverjusinni.Rtterlgreglustj;raaWsynjaumleyfiefalmannahagsmunirkrefjasteWahannteluraWskipulagiuppboWsinssverulegaftt.XettaY;ekkiviWfrjlstuppboWlistmunumsemframferWruhsnWienfastristarfsstW.  Heimiltersveitarstj;rnaWsetjannarireglurumfrjlstuppboWshaldgrundvellilagaYessara.  22.gr.    SsemberbyrgWfrjlsuuppboWierkaflaYessumnefnduruppboWsstj;ri.  23.gr.    UppboWsstj;rarmegahvorkigeraboWuppboWisjlfirnltaaWrageraYaWfyrirsnahnd.  24.gr.    UppboWsstj;riskalkynnauppboWsskilmlaskriflegaogskuluYeirlesnirWurenuppboWhefst.  0uppboWsskilmlumskalgeragreinfyrirgjldum,erleggjastofansluverW,greiWsluskilmlum,efekkierumstaWgreiWsluaWrWa,samtWrumskilmlumsemuppboWsstj;raerskyltaWgetaogYvhvenrbyrgWhinuseldaflystrhendiseljandatilkaupanda.  KaupandiuppboWsmunargeturekkiboriWfyrirsiggallahonum,nemahannsvariekkitilYessheitiserhannvarauWkenndurmeWviWsluna,seljandihafihaftsvikframmieWaalmenntstaliW;heiWarlegtaWskj;tasrundanbyrgW.  UppboWeruopinalmenningiogskulumunirveratilsUnisogskoWunarhfilegantmafyriruppboWiW.  XegarsrstaklegastendurmveitaaWilumleyfitilaWhaldalokaWuppboWYvskyniaWstyrkjaviWurkenntlknarstarfogkirkjustarf,menntir,vsindiogmenningu.  mlverk,myndiroglistmunisemseldirerulistmunauppboWumskalleggja10%gjalderrennitillistamannannaeWaerfingjaYeirrasamkvmthfundalgum.ShfundarrtturfallinnniWureWafnuverWurekkirWstafaWrennurYaWtilstarfslaunahandamyndlistarmnnum.MenntamlarWherragetursettnnarireglurumrWstfungjaldsinsaWhfWusamrWiviWSambandslenskramyndlistarmanna.UmundanYgufrvirWisaukaskattivegnaslulistmunauppboWivsasttil4.gr.laganr.50/1988,umvirWisaukaskatt.    VII.KAFLI SamYykktirumlokunartmaslubWa.  J&"+ 25.gr.    Sveitarstj;rnirgetasettsamYykktirumafgreiWslutmaverslana.  26.gr. v)E%/     0samYykktumYessummkveWaumaWkaupogsalamegieigifaraframverslunumtiltekinntmas;larhringhverjumeWatilteknadaga,eftirYvsemtilhagarhverjumstaW,svoogaWkaupmennskuliskyldirtilaWlokaverslunumsnumtilteknumtma.  27.gr.    Nhefursveitarstj;rngertsamYykktskv.25.gr.,ogskalhnYsendafrumvarpiWtilstaWfestingarviWskiptarWherra.  NvirWistkvWisamYykktgangaofnrrirttimannaeWaatvinnufrelsieWabrj;tabgviWalmennargrundvallarreglurlaga,ogskalYsynjasamYykktstaWfestingarentilkynnaskalsveitarstj;rnumstWurfyrirsynjun.AWWrumkostistaWfestirrWherrasamYykktinaogkveWurhvenrhnskulikomatilframkvmda.  SamYykktheldurgildisnu10rsennnemabreyttseWaafnuminWurenendurnUjamhanasamahttoghnvarsett,jafnlangantma.  28.gr.    StaWfestarsamYykktirsveitarstj;rnasamkvmtlgumYessumskalbirtaBdeildStj;rnartWinda.      VIII.KAFLI  {  ViWurlgviWbrotum.  wF 29.gr.    MeWbrotgegnlgumYessumskalfariWaWhttiopinberramla.  SsemvanrkirtilkynningartilfirmaskrrsamkvmtlgumYessumskalstasektumeWavarWhaldi.HeimilteraWkrefjastYessaWverslunverWiafmWrfirmaskrsamrmiviWlgumfyrirtkjaskr,firmuogpr;kruumboWhafiskrWversluntrekaWbrotiWgegnkvWumlagaerumstarfseminagilda.  NhefurssembyrgWberverslunveriWdmdurtilgreiWslusektarvegnabrotsstarfisnuogberfirmaWYbyrgWgreiWslusektarefinnheimtahefurorWiWrangurslaushjskunautsjlfum.EfekkierukvWirefsid;miumbyrgWfirmaverWursektinYvaWeinsinnheimtmeWaWfrhjYvaWdmtsumskylduYesssrstkuopinberumli.  BrotsamYykktumsveitarstj;rna,semsettarverWasamkvmtlgumYessum,varWasektum.  IX.KAFLI  `  Gildistakao.fl. 30.gr. '"     ViWskiptarWherrafermeWframkvmdlagaYessara.HonumerheimiltmeWreglugerWaWsetjannarikvWiumhana.FyrirskrninguverslunsamkvmtlgumYessumgreiWistgjaldtilrkissj;Wsskv.13.gr.laganr.88/1991,umaukatekjurrkissj;Ws.  31.gr.    LgYessiWlastgildihinn1.janar1998.Jafnframtfallargildilgnr.41/1968,umverslunaratvinnu,meWsWaribreytingum,lgnr.61/1979,umslunotaWralausafjrmuna,meWsWaribreytingum,lgnr.36/1987,umlistmunauppboWo.fl.,meWsWaribreytingum,lgnr.69/1994,umslunotaWrakutkja,meWsWaribreytingum,lgnr.17/1936,umsamYykktirumlokunartmaslubWa,meWsWaribreytingum,svoog1.!5.tlul.11.gr.laganr.88/1991,umaukatekjurrkissj;Ws.    @.. kvWitilbrWabirgWa. v)E%/     XegartgefinverslunarleyfikomatilendurnUjunarskalskrviWkomandiverslunarstarf 1 semihjfirmaeWahlutaflagaskrsamrmiviWkvWilagaYessara.SkrninguverslunarstarfsemiskallokiWinnanfimmrafrgildistkulagaYessara.   h@  #dgPAthugasemdirviWlagafrumvarpYetta.#gPd^Ԉ 1   Gildandilgumverslunaratvinnuerunr.41fr2.ma1968,samtsWaribreytingum.AukYeirralagahafaveriWsettUmissrlgumsrmlefnisemvarWaverslunaratvinnu,sbr.t.d.lgumslunotaWralausafjrmuna,lgumslunotaWrakutkjao.s.frv.MeWbrfiviWskiptarWherradags.8.okt;ber1996varskipuWnefndssemsamiWhefurYettafrumvarp.  NefndinaskipuWu:  AtliFreyrGuWmundsson,skrifstofustj;riviWskiptarWuneytinu,formaWur,BaldvinHafsteinssonhdl.frFlagislenskrast;rkaupmanna,SmonSigurplssonfrKaupmannasamtkum0slands,SkliSklasonfrSamtkumsamvinnuverslana,XurWurJ;nsd;ttirhdl.frNeytendasamtkunumogTryggviAxelsson,lgfrWingurviWskiptarWuneytinu,ritarinefndarinnar.  UmrabilhefurveriWrttumnauWsynYessaWfralgumverslunaratvinnutilntmalegrahorfs.riW1987varskipuWnefndsemskyldiendurskoWalgumverslunaratvinnu.FrumvarpYaWsemnefndinsamdivarlagtfram111.lggjafarYingi1988!89ennWiekkiframaWganga.  0kjlfarsamningsinsumevr;pskaefnahagssvWiWvorugerWarsmvgilegarbreytingargildandilgumumverslunaratvinnu,sbr.lgnr.70/1993,enekkivarWafYvaWlginvrutekintilheildarendurskoWunar.AukYesshefurgildandistarfslgumveriWbreyttsmvgileganokkrumsinnumfrYvaWYauvorusettriW1968.  Semfyrrsegirvarokt;ber1996skipuWnUnefndtilYessaWtakagildandilgumverslunaratvinnutilheildarendurskoWunar.Flj;tlegavarWlj;staWaukendurskoWunargildandilgumumverslunaratvinnuvrieWlilegastaWfellainnheildarlggjfumverslunaratvinnuUmislgsemsetthafaveriWtmansrsogvarWaversluninasrstaklega.rangurafYvstarfibirtistYessufrumvarpieneinsogframkemur31.gr.frumvarpsinserufelldrgildiUmissrlgummlefniverslunarinnar.NefndinhefurY;gttYessaWekkisufelldbrottkvWirYeimlgumsemennYhafaefnislegaYUWinguaWhennarmati.  BrUnteraWfralggjfumverslunaratvinnuntmalegrahorf.XettafrumvarpfelurYvsrYmeginbreytinguaWekkiverWurframarkrafistsrstakraverslunarleyfaafYeimsemviljastundahinarUmsutegundirverslunar,svosemsmslu,heildsluogumboWsslu.XeirsemuppfyllaskilyrWifrumvarpsinsogkvWilagaumskrningufirmaeWahlutaflagaskr,eftirYvsemviWgeturtt,hafaYvrtttilaWstundaverslunaratvinnu.  JafnframterstaWfestsstefnaaWeinstaklingumogfyrirtkjumsemhafaskrWverslunarrekstursinnseinsfrjlstaWstundaverslunumlandiWalltogfrekasterkosturogeruYvverslunarleyfiekkiframarhWYrngumstaWartakmrkunumsvosemveriWhefur.  VerslunarhttirhafaveriWrriYr;un0slandiundanfrnumrumogYvermikilvgtaWlgumverslunaratvinnusufullusamrmiviWYr;uninaogrttarframkvmdina.EndurskoWunlagaumverslunaratvinnuerYvnauWsynlegtilYessaWskapaeWlileganrammafyrirverslunaratvinnusemstunduWerlandinu.  AthugasemdirviWeinstakargreinarfrumvarpsins. #' Um1.gr.    0YessarigreinerskilgreinttilhvaWaverslunaratvinnufrumvarpinuertlaWaWtaka.Af1.mgr.Yesserlj;staWkvWiYesstakajafnttilsmsluogheildsluverslunarogumboWsslu.02.mgr.erskilgreinthvaWtterviWmeWorWinuverslunenYarerttviWYYj;nustusemveitterviWkaupogendursluhverskynslausaf.  03.mgr.kemurframaWkvWisrlagasemkunnaaWhafaveriWsettumverslunhaldagildisnu,sbr.t.d.srkvWiumfengi,lyfogmatvli.  v)E%/ h_  04.mgr.erlagttilaWrskurWarvaldumtilhvaWastarfsemilgYessitakiverWihndumfirmaskrrritaraenrskurWihansmsamrmiviWstj;rnsUslulgskj;tatilviWskiptarWuneytisinsinnanYrjtudagafrYvaWkrandabersttilkynningumrskurWfirmaskrrritara.    Um2.gr.    0YessarigreinkemurframaWtilYessaWmegastundaverslun0slandieWaslenskrilandhelgierskyltaWviWkomandiverslunarreksturhafiuppfylltskilyrWifrumvarpsinsumskrninguverslunarhjfirmaskro.s.frv.    Um3.gr.    NauWsynlegteraWskilgreinanokkurhugtksemnotuWerufrumvarpinuogerYaWgertgreininni.FststarfsstWerskilgreindsemhsnWieWaannaWrUmiYareWaYaWansemrekin    er,staWbundiWogreglulega,verslunatvinnuskyni.AlgengasteraWverslunsrekinfastristarfsstWogergertrWfyrirYvaWsvoverWifram.VerslunarhttirerurriYr;unogannarhtturverslunarstarfsemihefurorWiWalgengarienvarenYaWerverslunYvsemnefnterfrumvarpinuhreyfanlegstarfsstW.XarerumaWrWaverslunsemrekinerstarfsstWsem   erhreyfanleg,svosembifreiWarseminnrttaWarerusemverslanirogvagnarsemdregnirerufreinumstaWtilannars.MarkaWirerufrumvarpinuskilgreindirsrstaklegaenYarerumaW {  rWaverslunsemrekinerutanfastrarstarfsstWvarhvortheldursemerinnaneWautanhss,t.d.salatorgumeWannurlkastarfsemi.0YessarigreinereinnigskilgreinthugtakiWfarandsalaenYaWerverslunsemframferutanfastrarstarfsstWvarmeWYeimhttiaWssem   skrWhefurverslunarreksturferf;tgangandihsrhsieWaekurt.d.millibjadreifbUliogveitirYj;nustumeWYeimhtti.LokserskilgreinthugtakiWsjlfsalienYaWernauWsynlegt, r m.a.vegnakvWa5.gr.frumvarpsins.   Um4.gr.    0YessarigreinkemurframYaWgrundvallarskilyrWifrumvarpsinsaWtilYessaWmegastundaverslunaratvinnuberaWskrverslunarreksturinnfirmaeWahlutaflagaskreftirYvsemviWgeturttogsamrmiviWYaulgsemumhanagilda.SkrningarskyldantekurYvtilallrarverslunarhvortheldursemumeraWrWastarfsemihlutflagseWaeinkahlutaflags,sameignarflagsq ,stofnunareWaverslunaratvinnusemeinstaklingarstunda.EldrilgumverslunaratvinnuhafabyggstYvaWallirsemstundaviljaverslunaratvinnuskuliftgefiWverslunarleyfi.NefndinteluraWslkumleyfisveitingumfylgiskrifrWisemYyngiYeimsemstundaverslunaratvinnu.NauWsynlegterY;aWaWhaldogeftirlitsmeWYeimsemhanastundaogmiWakvWiYessafrumvarpsaWYvaWsetturverWislkurrammiumverslunina.NefndinsemsamiWhefurfrumvarpiWtelureWlilegtaWnotaWsYaWeftirlitskerfisemfelstlgumumskrningufirmaogflagaogekkierfrumvarpinugertrWfyrirsrstkumleyfisbrfumsvosemveriWhefurhelduraWbyggtverWiYvaWllverslunskuliskrWfirmaeWahlutaflagaskr(fyrirtkjaskr).LoksmgetaYessaWsamkvmtgildandilgumumverslunaratvinnuerugerWarmenntunarkrfurtilYeirrasemviljastundahana.0lgunumerY;undanYguheimildfrYeimkvWumoghefurhenniveriWbeittrkummlinnastfrYvaWlginvorusettriW1968.0reyndhefurrttarframkvmdviWveitinguverslunarleyfaveriWafarrmogeruYvkvWifrumvarpsinsreyndstaWfestingrkjandifyrirkomulagi.  02.mgr.erkveWiWumrttdnarbaoggjaldYrotabatilaWstundaframverslunsamkvmtkvWumlagaumfirmaskrr.  03.mgr.ertekiWframaWsalanotaWrakutkjaseingnguheimilfastristarfsstW.XerhrlagttilaWsrhverristarfsstWskuliframkvmdastj;rieWayfirmaWurhafaleyfiskv.14.gr.XettaY;ekkiviWefumeraWrWatibhlutaflagseWaeinkahlutaflagssemfengiW v)Q'2  h _        hefurslktleyfi.  Um5.gr.    0Yessarigreinersettreglatilhagsb;tafyrirneytendurogaWraviWskiptaviniYesssemskrWurerfyrirverslunarrekstri.SamkvmtkvWumfrumvarpsinsskalsetjauppnafnspjaldsemsUnigreinileganhttnafn,kennitluogheimilisfangverslunarinnar.ErfittkannofttWumaWverafyrirneytendurogaWraviWskiptaviniaWttasigYvhverberbyrgWYeirriverslunsemYeireigaviWskiptiviW,t.d.sjlfsala,farandsalaogtorgslu.kvWinuertlaWaWkomatilm;tsviWYausj;narmiWaWvalltsskUrthversbyrgurfyrirYeimverslunarrekstrisemstundaWurer.kvWiafYessutagieruYekktannarsstaWarNorWurlndum.  EinnigerlagttilaWpntunareyWublWum,brfsefniogWrumskjlumsemverslunnotarviWskiptumsnumkomiframupplUsingarumYannsemhefurskrWverslunarrekstur.LokserkvWinutekiWframaWhiWsamaskuligildaumsvonefndafjarsluenYaWerverslunsemaWlluleytiferframmeWnotkunfjarskiptatkni.  FjarsalabyggistYvaWviWsamningsgerWernotaWurhverskynsfjarskiptabnaWur,svosemtlvur.0viWskiptarWuneytinuerundirbningifrumvarptillagaumfjarslusamningaogneytendaverndYegarnotuWerfjarskiptatkniviWvrukaup.  RtterYvaWtakaframsrstaklegaYessufrumvarpiaWkvWiYessarargreinarumauWkenninguverslunareigiviWmeWsamahttiumfjarsluogYegarsalasrstaWhefWbundinnhtt.  Um6.gr.    FirmaskrrritarieWahlutaflagaskr,eftirYvsemviWgeturtt,lturtstaWfestinguYvaWverslunsskrWsamrmiviWkvWifrumvarpsins.AWWruleytiYarfnastkvWiYettaekkiskUringar.    Um7.gr.    VerslunogYj;nustatengslumviWhanaerstWugriYr;un.Lj;steraWekkiervalltrekstrargrundvllurfyrirverslunfastristarfsstW,einkumhinumdreifWaribyggWumlandsins.TmisskonarfarandsalahefuroftleystrbrUnniYrfneytendafyrirverslunarYj;nustuheimiliYeirraeWangrenniheimilisins.AukYesshefurfarandsalaoftleitttilaukinsvruframboWsogstuWlaWaWaukinnisamkeppni,bWihvaWvarWarverWvruoggWi.FrjlssamkeppnisviWiverslunarogYj;nustuerhornsteinnYessaWneytendumstanditilboWavrureinslguverWiogmarkaWsaWstWurleyfahverjusinni.MikilvgterYvaWlgumsekkiYrengtaWfarandslutilYessaWframangreindummarkmiWumverWinW.0frumvarpinueruYvekkikvWisemtakmarkanokkurnhttfarandsluogberviWYstarfsemieinungisaWfaraeftirYeimalmennukvWumsemumversluninagildasamkvmtfrumvarpinu,svoogYeimsrlgumsemkunnaaWeigaviWhverjusinni,svosemlgummatvli,lyfjalg,o.s.frv.RttYykirY;aWveitasveitarstj;rnumheimildYessarigreintilYessaWsetjastaWbundnarsamYykktirsemvarWarttindiogskyldurfarandsalaefYrteljastWutilYess.HrerhafthugaaWnauWsynlegtkannaWYykjaaWsetjaslkarreglur,svosemumYaWhvaWadgumslkstarfsemikannaWverabnnuWogYesshttar.SamYykktirsveitarstj;rnaberaWsendatilrWuneytisinstilsamYykktar,sbr.kvWi27.gr.frumvarpsins,ogskuluYrbirtarBdeildStj;rnartWindaendateljirWuneytiWaWkvWi26.gr.frumvarpsinsstandiekkivegifyrirYv.    Um8.gr.    XeirsemstundafarandsluskuluafhendakaupandavruupplUsingarumnafn,kennitluogheimilisfangYesssemerbyrgurfyrirverslunarresktrinumogerYettasvipaWkvWiog5.gr.frumvarpsins.RttYykiraWtrekahrframangreindaskylduskv.5.gr. A*&0 Ї  Um9.!11.gr.    09.!11.gr.erukvWisemeruefnislegasamhlj;WakvWumlgumnr.61/1979,umslunotaWralausafjrmuna.  RttYykiraWkrefjastYessaWYeirsemtakaaWsrendureWaumboWsslunotuWumlausafjrmunumsUnifyllstuaWgtviWkaupYeirraogslu.SeljendumberskyldatilYessaWskrogverWmerkjaallanslkanvarning.0reglugerWsemrWherraseturerheimiltaWkveWannarumskrninguvarningsogvarWveisluskrrinnar.  Um12.!20.gr.    0YessumkaflafrumvarpsinserukvWisemeruefnislegasamhlj;WakvWumlgumnr.69/1994,umslunotaWrakutkja,samtsWaribreytingumYeimlgum.AukYeirraathugasemdasemhrfaraeftirYykirrttvarWandiathugasemdirviWeinstakargreinaraWvsatilathugasemdannasemfylgduYvfrumvarpisemsWarvarWaWlgumnr.69/1994,umslunotaWrakutkja.  012.gr.kemurframaWumslunotaWrakutkjagildakvWiYessakaflaaukannarrakvWafrumvarpsins.SemfyrrsegirhafasrlgsemWurgiltuumYettaefniveriWfelldinnfrumvarpiWsemsrstakurkafli.  013.gr.erkveWiWumaWYeirsemhafamillignguumslunotaWrakutkjaskulihafabyrgWartrygginguoghafalokiWsrstkunmskeiWiogpr;fi.Umtryggingar,svoognmskeiWogpr;f,skalennfremurvsaWtilkvWagildandireglugerWumumYettaefni,sbr.reglugerWnr.406/1994ogreglugerWnr.407/1994.  014.!20.gr.frumvarpsinseruefnisreglurumrttindiogskyldurbifreiWasalasemeruaWlluleytisamhlj;WagildandilgumumYettaefni.AWWruleytiYarfnastkvWinekkiskUringar.    Um21.gr.    021.!24.gr.erutillgurumaWsettverWilgsrstkkvWiumfrjlsuppboWogerYaWnUmli.XangaWtillgvorusettumaWgreiningud;msvaldsogumboWsvaldshraWiogYrlagabreytingarurWusemfylgdukjlfarYeirravarlitiWsvoaWeinungissUslumennogf;getarhefWuheimildtilaWhaldafrjlsuppboW,sbr.Hrd.XXV:494.XettabyggWistYvaWframtilYesstmavorugildikvWitilskipunarfr16.desember1693umuppboWsYingDanmrkuogNoregienhnhefurnveriWfelldbrott.  01.mgr.ertekiWframaWYeimsemhafaskrWverslunaratvinnuerYvheimiltaWhaldauppboW.RttYykirY;aWsettarsunnarireglurumuppboWshaldiW,sbr.kvWi21.!24.gr.frumvarpsins.  02.mgr.ergertrWfyrirYvaWlgreglustj;rarYvumdmiYarsemuppboWskalhaldiWutanfastrarstarfsstWvarveitileyfitiluppboWshaldsinshverjusinniendaeWlilegtmeWtillititilalmannareglu.XettaY;ekkiviWfrjlstuppboWlistmunumsemframferWruhsnWienfastristarfsstW.  03.mgr.ereinnigheimildfyrirsveitarstj;rnirtilYessaWsetjannarireglurumuppboWshaldgrundvellikvWafrumvarpsinsteljiYrstWutilYess.  Um22.gr.    GreininYarfnastekkiskUringar.  Um23.og24.gr.    0YessumgreinumerkveWiWnnarumskyldurYesserstendurfyriruppboWi,Y.e.uppboWsstj;ra,oghvernighannskulihagauppboWshaldinu.  A*&0 h         MikilvgteraWuppboWsskilmlarsuskUrirogYannigaWYeirveitiuppboWsgestumfullngjandiupplUsingar.HrereinnigkveWiWumrttuppboWsgestatilaWskoWaYhlutisemsemseldireruYvaWhstbj;WandiverWureigandiviWhamarshggnemauppboWsskilmlarmlifyrirumaWYaWskuliveraannanveg.M;tbrumsemkaupandigeturhaftuppivegnaYeirrarvrusemhannkaupiruppboWieruYrengriskorWursettarenalmenntgeristviWkaupogslu,sbr.3.mgr.24.gr.  VerWilgfestalmennkvWiumfrjlsuppboWmeWYeimhttisemlagtertilfrumvarpinuerekkiframarYrffyrirsrstklgumlistmunauppboWoger31.gr.frumvarpsinslagttilaWlgnr.36/1987,umlistmunauppboWo.fl.,verWifelldrgildi.0YeimlgumerhinsvegarkvWiumaWsrstaktgjaldsemlagtskalmlverk,myndiroglistmuniskulirennatillistamannaeWaerfingjaYeirrasamkvmthfundalgumensamsvarandikvWier6.mgr.24.gr.Yessafrumvarps.ShfundarrtturfallinnniWurrennurgjaldYettatilstarfslaunahandamyndlistarmnnumogermenntamlarWherrafaliWaWsetjannarireglurumrWstfungjaldsinsennnarvsastumYaWtilgildandireglugerWarumYettaefni,sbr.reglugerWnr.244/1993.SemfyrrsegirhefurveriWlgWYaWherslaviWsamninguYessafrumvarpsaWekkisufelldbrottYaukvWigildandisrlagasemteljaverWuraWhafiennsjlfstWaefnislegaYUWingu.kvWi6.mgr.24.gr.frumvarpsinsereinmittdmiumslktkvWi.    Um25.!28.gr.    025.!28.gr.erukvWiumsamYykktirumlokunartmaslubWa.kvWineruefnislegasamrmiviWgildandilgumYettaefni,nr.17/1936,enYaulgerujafnframtfelldrgildi,sbr.kvWi31.gr.frumvarpsins.  GerterrWfyriraWsamYykktirsveitarstj;rnaverWistaWfestarafviWskiptarWuneytinuenhingaWtilhefurslkstaWfestingfengistflagsmlarWuneytinu.ViWundirbningYessafrumvarpstaldiflagsmlarWuneytiWrttastaWslkarsamYykktiryrWuframvegisstaWfestarafviWskiptarWherraogerviWYaWmiWaW27.gr.frumvarpsins.AWWruleytiYarfnastkvWinekkifrekariskUringar.  Um29.gr.    0YessarigreinerkveWiWsvoaWumbrotgegnlgunumfariaWhttiopinberramlaaukYesssemkveWiWerumviWurlgviWbrotum.  0fyrrimlsliW2.mgr.erf;lgiWalmenntrefsikvWieftilkynningareruvanrktartilfirmaskrrensamkvmtkvWinugetaslkbrotvarWaWsektumeWavarWhaldi.0sWarimlsliW2.mgr.erlagttilaWunntsaWbeitaYeimrrWumsemfirmaskrhefurtilaWafmfyrirtkirfirmaskrhafissemskrWhefurversluntrekaWbrotiWgegnYeimlagakvWumsemumverslunarstarfsemigilda.NauWsynlegteraWlgumsslkheimildtilaWkomavegfyriraWYeirsemtrekaWbrj;talg,svosemmeWYvaWsetjamarkaWvrursemeruhttulegarlfiogheilsumannaeWameWWrumsamsvarandihtti,getistundaWverslunarreksturfram.  03.mgr.erheimildtilYessaWdmafirmatilgreiWslusektar.AWWruleytiYarfnastkvWiWekkiskUringar.  Um30.gr.    0greininniertekiWframaWviWskiptarWherraskulifarameWframkvmdlagannaoghonumveittheimildtilaWsetjannarikvWireglugerWumframkvmdYeirraefYrfkrefur.EinnigerlagttilaWfyrirskrninguverslunsamkvmtfrumvarpinuverWigreittskrningargjaldsamrmiviW13.gr.laganr.88/1991,umaukatekjurrkissj;Ws.AWWruleytiYarfnastkvWiWekkiskUringa.  A*&0   Um31.gr.    0YessarigreinerufelldrgildiUmislgsemsetthafaveriWumverslunaratvinnurunum1936!1996eneinsogWurhefurkomiWframYykirrttaWkvWumYessaralagasnskipaWmeWYeimhttisemgerterrWfyrirfrumvarpiYessu.AukYessererhrlagttilaWfelldirverWibrott1.!5.tlul.11.gr.laganr.88/1991,umaukatekjurrkissj;Ws,semkveWaumgreiWslufyrirverslunarleyfisamkvmtlgumnr.41/1968,umverslunaratvinnu,semfellderurgildimeWYessufrumvarpi.VerWifrumvarpiWaWlgumeigafyrrgreindkvWiekkiviW.AWWruleytivsasttilalmennraathugasemdaogathugasemdaviWeinstakargreinarfrumvarpsins.  UmkvWitilbrWabirgWa.    0gildandilgumnr.41/1968,umverslunaratvinnu,ergertrWfyriraWverslunarleyfisugefinttilfimmrasenn.AWYeimtmaliWnumberaWendurnUjaleyfin.GerterrWfyrirYvsamkvmtkvWitilbrWabirgWaaWjafn;WumogleyfishafarleitaeftirendurnUjunYeirraleyfasemYeimhafaveriWveittgrundvelligildandilagaskrifirmaskrviWkomandiverslunarstarfsemigrundvellikvWaYessufrumvarpi.InnanfimmrafrgildistkulagannattiYvskrninguYeimrtthfumsemnhafagildverslunarleyfiaWveralokiW. Fylgiskjal. ^k: AU')#dE?#A k: FjrmlarWuneyti,  fjrlagaskrifstofa:/     Umsgnumfrumvarptillagaumverslunaratvinnu./ C -       MeWfrumvarpiYessuerlagttilaWnokkurlgervarWaverslunogviWskiptiverWisameinuW  einnlagablk.031.gr.erlagttilaW1.!5.tlul.11.gr.laganr.88/1991,umaukatekjurrkis  sj;WsfalliniWur.0YeimlagagreinumerkveWiWumaWheildsluleyfiskulikosta70.000kr.,umboWssluleyfi50.000kr.,smsluleyfi50.000kr.,lausaverslunarleyfi50.000kr.ogendurnUjunverslunarleyfis20.000kr.EkkierutilggnumtekjuraftgfuYessaraleyfasrstaklega,enheildartekjuraftgfuleyfatilatvinnustarfsemiogtengdraleyfanmu24,5m.kr.rinu1996.NifrumvarpiWaWverWaaWlgummunutekjurYessarfallabrotthvaWumrddleyfivarWar.m;tikemuraWskv.4.gr.erskyltaWskrsetjastundaWaverslunfirmaeWahlutaflagaskr,enYaWhefurekkiveriWskyldatilYessaYegarumeinstaklingaeraWrWa.Slkskrningkostar40.000kr.skv.4.tlul.13.gr.aukatekjulaganna.rlegartekjurrkissj;WsvegnaframangreindrabreytingamunulkkaeitthvaW.ErfitteraWmetameWnkvmnihvelkkuninermikil,en2!  4%  m.kr.erekki;sennilegt. "& _