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S""&     XegarrttinditilnotkunarkveWinna_tWna_ԀognmerafallaekkiundirpliW2.mgr.6.gr. #' skalP;stog_fjarskiptastofnun_ԀaWfenginniums;knthlutaslkumrttindumtil_fjarskipta #( fyrirtkja_ԀsemrekaeWanota_fjarskiptanet_ԀeWaYj;nustusamkvmtalmennriheimild.Einnig $ ) mthlutarttindumfyrirnotkun_tWna_ԀtiltvarpsstWvaaWlokinniopinniog_gegnsrri_Ԁmls %N!* meWferWn_mismununar_,endaYj;nislkthlutunmarkmiWumstj;rnvalda.AWaukimt J&"+ hlutarttindumfyrirnotkun_tWna_ԀtilaWilasemstarfrkja_YrWlausan_Ԁ_fjarskiptabnaW_Ԁtileigin '", nota.RttindisamkvmtYessarigreinerubundinviWnafnogerframsal;heimilt. '#- Ї  8.gr. 1 Samruniogskiptingfyrirtkja.      Ef_fjarskiptafyrirtki_Ԁsemhefurrttinditil_tWninotkunar_ԀtekurYttsamrunageturP;st  og_fjarskiptastofnun_ԀfelltrttindiYesstil_tWninotkunar_ԀrgildiaWfullueWaaWhlutatileWa a breyttskilyrWumrttindaefhttaerYvaWsamkeppnieWa_hagkvmri_ԀnUtingu_tWnir;fsins_ ], verWi_hamlaW_ԀeWaforsendurfyrirveitingu_tWnirttinda_ԀeruaWWruleytiverulegabreyttareWa ( brostnar.    TilkynnaskalP;stog_fjarskiptastofnun_Ԁumsamrunaskv.1.mgr.eigisWareneinniviku   eftiraWsamningiumhannerlokiWeWatilkynnteropinberlegaum_yfirtkuboW_ԀeWaaWtiltek  X innaWilihafinWyfirrWumfyrirtki.P;stog_fjarskiptastofnun_ԀskaltilkynnaviWkomandi T #  fyrirtkjuminnanYrjtudagafrYvaWfullngjanditilkynningberstefhntelurstWu    tilaWtakamliWtilathugunar.kvrWunumniWurfellingueWabreytingurttindumskal    takaeigisWarenYremurmnuWumeftirtilkynninguP;stog_fjarskiptastofnunar_.Vanrki   fyrirtkitilkynningarskylduskv.1.mgr.geturP;stog_fjarskiptastofnun_ԀtekiWmliWtil O  athugunarogkvrWunarYegarstofnuninfrvitneskjuumviWkomandisamruna.Ummls K  meWferWfersamkvmtYessarimlsgrein.     Effyrirtkisemhefurrttinditil_tWninotkunar_ԀerskipttveWafleirifyrirtkigeturP;st   og_fjarskiptastofnun_ԀheimilaWaWrttinditil_tWninotkunar_ԀeWahlutiYeirraverWiyfirfrWtil {  fyrirtkissemtilverWurviWskiptinguna.SlkheimilderhWYvaWekkishttaYvaW wF samkeppnieWa_hagkvmri_ԀnUtingu_tWnir;fsins_ԀverWi_hamlaW_ԀogaWhiWnUjafyrirtkiteljist B hafagetutilYessaWstandaviWYauskilyrWisem_rttindunum_Ԁfylgja.     kvWi1.!3.mgr.gildaeinnigumrttinditilnotkunarnmerumeftirYvsemviW.    9.gr. n= Takmarkanirthlutunrttinda. 9     P;stog_fjarskiptastofnun_ԀgeturtakmarkaWfjlda_thlutana_ԀrttindumtilaWnotakveWn  ar_tWnir_ԀYegarYaWernauWsynlegttilaWtryggja_skilvirka_Ԁnotkun_tWna_.Leggjaskalherslu  hagsmuninotendaogaWrvasamkeppni.llumhagsmunaaWilum,_Y.m.t._Ԁnotendum,skal i gefiWtkifritilYessaWtjsigumtakmarkanirrttindumWurenP;stog_fjarskiptastofn e4 un_ԀtekurkvrWunsnasemskalbirtsamt_rkstuWningi_.KynnaskalaWferWinasemnotuW 0 verWurviWthlutunrttindaogauglUsaeftirums;knum.P;stog_fjarskiptastofnun_ԀskalmeW  reglulegumillibiliendurskoWatakmarkanirsemsettarhafaveriW_m.a._ԀaWbeiWni_fjarskipta  fyrirtkja_ԀsemhluteigaaWmli.EfhgteraWveitafrekarirttinditilnotkunar_tWna_Ԁskal `  auglUsteftirums;knum. \+!   10.gr. # SkilyrWiumnotkun_tWna_Ԁognmera.  $     P;stog_fjarskiptastofnun_ԀgetursetteftirfarandiskilyrWifyrirnotkun_tWna_: !W% "i0J"  i0J2U  a  .3  Ԉ0    aWthlutun_tWna_ԀtakiaWeins& a tilkveWinnarYj;nustueWategundar_nets_ԀeWatkni,_Y.m.t._, S""& YegarviW,thlutun_einkarttinda_ԀfyrirsendingarmeWsrstkuinnihaldieWafyrir #' kveWnamyndeWa'aS"Ǔ_hlj;WYj;nustu_,i0J݌#( Ќ  "i0J"  i0J2U  b  .3  Ԉ0    aWnotkun_tWna_Ԁs_skilvirk_,i0J݌$ ) Ќ  "i0J"  i0J2U  c  .3  Ԉ0    aWbnaWurogrekstur&  _fjarskiptafyrirtkis_ԀgeriskaWlegartruflanirog_rafsegulgeislun_Ԁsem %N!* almenningurgetur'%ԀorWiWfyrirsemminnstar,i0J݌J&"+ Ќ  "i0J"  i0J٘2U  d  .3  Ԉ0    aWgildistmiskulitakmarkaWurmeWtillititilYj;nustusemumeraWrWa;_gildistminn_ '", skalverameWfyrirvaraumbreytingar_tWniplani_,i0J٘݌'#- Ќ  "i0J"  i0J2U  e  .3  Ԉ0    aWafnotagjldskulikvrWuWaWYvmarkisemnauWsynlegtertilYessaWtryggja_hag 1 kvmustu_Ԁnotkun_tWna_,i0Jޚ݌ Ќ  "i0J"  i0Jk2U  f  .3  Ԉ0    aW_efndar_Ԁsuskuldbindingarsemgengisterundir_tboWi_,i0Jk݌ Ќ  "i0J"  i0Jɝ2U  g  .3  Ԉ0    aWtekiWsmiWafkvWumsamkvmtalYj;WlegumsamYykktumumnotkun_tWna_.i0Jɝ݌a Ќ    P;stog_fjarskiptastofnun_ԀgeturennfremursetteftirfarandiskilyrWiviWthlutunnmera: ], ! ! /(e882"i0J"  i0Jr2e  a  .3  Ԉ0    aWthlutunrttindatilaWnotanmergildiaWeinsfyrirkveWnaYj;nustu,i0Jr݌( Ќ  "i0J"  i0J2e  b  .3  Ԉ0    umframboWYj;nustunnar,i0Jء݌ Ќ  "i0J"  i0J2e  c  .3  Ԉ0    aWnotkun_nmeranna_Ԁs_skilvirk_Ԁog_nUtin_,i0J֢݌  Ќ  "i0J"  i0J2e  d  .3  Ԉ0    aWboWiWsupp_nmeraflutning_,i0JB݌ X Ќ  "i0J"  i0J<2e  e  .3  Ԉ0    aWveittarsualmennar_smaskrrupplUsingar_,i0J<i݌T #  Ќ  "i0J"  i0Jl2e  f  .3  Ԉ0    aWgildistmi_rttindanna_ԀstakmarkaWur;_gildistminn_ԀskalverameWfyrirvaraumbreyt    ingar_nmeraplani_,i0Jl݌   Ќ  "i0J"  i0J42e  g  .3  Ԉ0    aW_leyfishafi_ԀgreiWiafnotagjld,i0J4a݌  Ќ  "i0J"  i0JX2e  h  .3  Ԉ0    aW_efndar_Ԁsuskuldbindingarsemgengisterundir_tboWi_,i0JX݌O  Ќ  "i0J"  i0J2e  i  .3  Ԉ0    aWtekiWsmiWafkvWumsamkvmtalYj;WlegumsamYykktumumnotkunnmera.i0J݌K  Ќ  ! !  11.gr.   MlsmeWferWviWveitingurttindatilaWnota_tWnir_Ԁognmer. {      P;stog_fjarskiptastofnun_ԀtekurkvrWunumrttinditilYessaWnota_tWnir_Ԁognmer. wF SlkakvrWunskaltaka,tilkynnaogbirtaopinberlegaeinsflj;ttogunntereftirm;ttku B ums;knar.kvrWunskalliggjafyririnnanYriggjaviknaeftakanmerfr_nmeraplaninu_   tilkveWinnarnotkunaroginnansexviknaef_tWnir_ԀerutlaWartilkveWinnarnotkunar  _tWniplaninu_. r   KrefjastmYessafumskjendumumtakmrkuWrttindiaWYeirleggiframfullngjandi n= upplUsingarumeignaraWild,fjrhagsstWuogfyrirhugaWastarfsemi,svoogaWrarupplUsingar 9 semnauWsynlegarteljasttilaWleggjamatums;knirYeirra.ViWhafamtboWviWthlutun  rttindatilaWnotanmerog_tWnir_.BtboWskalaWjafnaWiveraopiWogskal_tboWsskilml  um_,YegarumeraWrWa_tWnir_,_m.a._ԀkveWiWum_lgmarksYj;nustusvWi_. i   _SamgngurWherra_ԀgeturkveWiWaWthlutunfariframaWloknuuppboWiYegarsrstaklega e4 stendur. 0   EfkveWiWeraWhaldatboWeWauppboWviWthlutunnmeraerheimiltaWframlengja  _mlsmeWferWarfrestinn_Ԁskv.1.mgr.umYrjrvikur.EfkveWiWeraWhaldatboWeWauppboW  viWthlutun_tWna_ԀerheimiltaWframlengja_mlsmeWferWarfrestinn_Ԁskv.1.mgr.,Y;ekkilengur `  enumttamnuWi. \+!   12.&  gr. # Breytingarrttindum.  $     Xegarsrstaklegastendur,svosemvegnabreytingalggjf,erP;stog_fjarskiptastofn !W% un_ԀundantekningartilvikumheimiltaWbreytaskilyrWumalmennumheimildumogskilyrW S""& umfyrir'еthlutunrttinda. #'   BreytingarskulukynntarhagsmunaaWilum,_Y.m.t._Ԁnotendum,meWhfilegumfyrirvarasem #( Y;skalekkiverastyttrieneinnmnuWur. $ )   13.gr. J&"+ UpplUsingarumheimildirogrttindi. '",     P;stog_fjarskiptastofnun_ԀskalgefatnauWsynlegarupplUsingarumrttindi,skilyrWi, '#- mlsmeWferW,gjldogkvarWanirumalmennarheimildir.EfhlutiYessaraupplUsingaer 1 vrsluannarsstj;rnvaldsskalP;stog_fjarskiptastofnun_ԀbirtayfirlityfirslkarupplUsingar  oghvarYreraWfinna.    14&  .gr. ], Notkun']_ tWnir;fsins_ . (     P;stog_ fjarskiptastofnun_ ԀskalsamrmiviWalYj;WlegarsamYykktirYaraWltandistuWla  aWsem_ hagkvmastri_ ԀnUtingu_ tWnir;fsins_ ԀogaWskaWlegartruflanirviWtku_ YrWlausra_    merkjaverWisemminnstar.Stofnuninskalskipuleggjanotkunmismunandihluta_ tWnir;fsins_ ,  X skrskipulagiW,semja_ tWniplan_ ԀsamrmiviWskipulagiWogveitaupplUsingarum_ tWniplaniW_  T #  eftirYrfum.      _ SamgngurWherra_ ԀgeturreglugerWsettnnarireglurumskipulagninguogthlutun_ tWna_ ,    jafnttil_ fjarskiptafyrirtkja_ Ԁsemnotenda.     15.gr. K  Skipulagnmeraog_ vistfanga_ .       P;stog_ fjarskiptastofnun_ ԀskalviWhaldaskipulaginmerasemnotamfyrirhverskonar   _ fjarskiptaYj;nustu_ ,_ Y.m.t._ Ԁ_ nmerak;Wa_ Ԁfyrirnet.UpplUsingarum_ nmeraskipulag_ Ԁogallar {  breytingarYvskulubirtaropinberlega. wF   P;stog_ fjarskiptastofnun_ Ԁskalsetjareglurumnmer,_ nmeraraWir_ Ԁog_ vistfng_ . B   _ SamgngurWherra_ ԀgetursettreglugerWumhlutverkP;stog_ fjarskiptastofnunar_ ԀviWtgfu   _ vistfanga_ .    V.KAFLI n=  MarkaWir.  9 16.gr.  SkilgreiningmarkaWa.      P;stog_ fjarskiptastofnun_ ԀskalskilgreinaYj;nustueWa_ vrumarkaWi_ ԀoglandfrWilega i markaWisamrmiviWmeginreglur_ samkeppnisrttar_ Ԁogskuldbindingarsamkvmtsamn e4 ing#fgggnumumEvr;pska_ efnahagssvWiW_ .HaftskalsamrWviW_ Samkeppnisstofnun_ ԀYegarviW 0 #ggfg".    17.&  gr. `  Framkvmd_ markaWsgreiningar_ . \+!     P;stog_ fjarskiptastofnun_ ԀskalmeWhliWsj;naf16.gr.greinaviWkomandimarkaWimeW '" hliWsj;nafskuldbindingumsamkvmtsamningnumumEvr;pska_ efnahagssvWiW_ .XegarviW # skalgeragreinin'-gunasamstarfiviW_ Samkeppnisstofnun_ .  $   _ MarkaWsgreiningin_ ԀskalveragrundvllurkvrWunarumhvortP;stog_ fjarskiptastofnun_  !W% skulileggja,viWhalda,breytaeWafellaniWurkvaWirfyrirtkimeWumtalsverWamarkaWs S""& hlutdeildskv.18.gr.EfsamkeppnitelstvirkskuluekkilagWarkvaWirfyrirtkiYeim #' mrkuWum.EfvirksamkeppnirkirekkiviWkomandimarkaWiskal_ tnefna_ ԀfyrirtkimeW #( umtalsverWamarkaWshlutdeildYeimmarkaWisamrmiviW18.gr.LeggjamYaukvaWir $ ) samkvmtlgumYessumeWaviWhaldaeWabreytakvWumsemYegarhafaveriWlagWar. %N!*   18.gr. '", UmtalsverWmarkaWshlutdeild. '#-     FyrirtkitelsthafaumtalsverWamarkaWshlutdeildefYaWeittsreWameWWrumhefur 1 YannefnahagslegastyrkleikakveWnummarkaWiaW_ geta_ ԀhindraWvirkasamkeppniogYaW  geturaWverulegaleytistarfaWnYessaWtakatillittilkeppinauta,viWskiptavinaogneytenda.    XegarfyrirtkieittsreWameWWrumhefurumtalsverWahlutdeildtilteknummarkaWi a geturYaWeinnigtalisthafaumtalsverWahlutdeildtengdummarkaWieftengslmilli_ markaW ], anna_ ԀeruslkaWfyrirtkigeturbeitt_ markaWsstyrk_ ԀsnumWrum&  markaWinumtilaWauka ( _ markaWsstyrk_ Ԁ'(sinnhinum.    _ SamgngurWherra_ ԀerheimiltaWsetjareglugerWumnnarisundurliWunmarkaWaskv.16.   gr.,umgreiningustWumarkaWaogummlikvarWasemnotaskalviWmatYvhvortfyrir  X tkieitteWafleirisamanhafiumtalsverWamarkaWshlutdeildsamkvmtYessarigrein. T #    _ VI_ .KAFLI     Um_ alYj;nustu_ Ԁog_ srtka_ Ԁ_ fjarskiptaYj;nustu_ .    19.gr. O  Rtturtil_ alYj;nustu_ . K      Allirnotendurskulueigartt_ alYj;nustu_ ,;hWstaWsetningu,meWYeimundantekningum   semgreinir2.og4.mgr.     EfnauWsynlegtYykirtilaWtryggjafullngjandi_ fjarskiptaYj;nustu_ Ԁsanngjrnumkjrum {  ogYeirriYj;nustuverWurekkiviWkomiWefeinungisertekiWmiWaf_ viWskiptasj;narmiWum_  wF geturP;stog_ fjarskiptastofnun_ ԀmltsvofyriraW_ fjarskiptafyrirtki_ Ԁsemrekuralmennt_ fjar B skiptanet_ ԀeWa_ fjarskiptaYj;nustu_ Ԁskuliveita_ alYj;nustu_ ԀstarfssvWisnu.P;stog_ fjarskipta   stofnun_ Ԁgetursrstkumtilfellumveitt_ Yj;nustuveitanda_ ԀundanYgufrYessukvWi.  &    Til_ alYj;nustu_ Ԁteljast_ m.a._ Ԁ_ talsmaYj;nusta_ ,_ handvirk_ ԀYj;nustaogYj;nustaviWryrkjaeWa r notendurmeWsrstakar_ Yj;WflagsYarfir_ Ԁog_ gagnaflutningsYj;nusta_ ԀmeW128_ Kb_ /s_ flutnings n= getu_ .P;stog_ fjarskiptastofnun_ ԀskalennfremurtryggjaaWnotendurhafiaWgangaW_ a.m.k._  9 einnismaskrmeWllumsmanmerumog_ upplUsingaYj;nustu_ Ԁumllsmanmer.P;stog  _ fjarskiptastofnun_ ԀerheimiltaWleggjakvaWir_ fjarskiptafyrirtki_ ԀumaWsetjauppogstarf  rkja_ almenningssma_ ԀoggeturkveWiWstaWsetninguYeirra.' i   Sji_ fjarskiptafyrirtki_ ԀsrekkifrtaWveitatilteknumaWila_ alYj;nustu_ Ԁskv.1.mgr.,svo e4 semvegnafjarlgWar,kostnaWareWaannars;hagrWis,skalgreiningurumsynjunborinn 0 undirP;stog_ fjarskiptastofnun_ ԀtilkvrWunar.    P;stog_ fjarskiptastofnun_ ԀgeturkveWiW_ lgmarksgWi_ Ԁ_ alYj;nustu_ .    20.gr. \+! SkyldatilaWveita_ alYj;nustu_ . '"     P;stog_ fjarskiptastofnun_ ԀgeturfaliWeinueWafleiri_ fjarskiptafyrirtkjum_ ԀaWbj;Wa_ alYj;n # ustu_ ,sbr.19.gr.,kveWnumsvWumeWaeftir_ Yj;nustutegundum_ .  $   P;stog_ fjarskiptastofnun_ ԀskalhafaeftirlitmeWgjaldskrfyrir_ alYj;nustu_ ԀoggeturkveWiW !W% hmarksverW.Samagjaldskrskalgildafyrir_ alYj;nustu_ ԀallsstaWarlandinu. S""&   _ SamgngurWherra_ ԀseturreglugerWum_ alYj;nustu_ . #'   21.& , gr. $ ) Fjrframlgtil_ alYj;nustu_ . %N!*     Telji_ fjarskiptafyrirtki_ ԀaW_ alYj;nusta_ ԀsemYvergertskyltaWveita,sbr.20.gr.,srekin J&"+ meWtapieWas_ ;arWbr_ ԀgeturYaWs;ttumaW',$[ԀYvverWimeWfjrframlgumtryggteWlilegt '", endurgjaldfyrirYstarfsemisemumrWir.SkalslkbeiWnisendP;stog_ fjarskiptastofnun_ . '#- ReglurummatkostnaWiviW_ alYj;nustu_ ԀskalbirtareglugerWum_ alYj;nustu_ ,sbr.20.gr. 1   NberstP;stog_ fjarskiptastofnun_ ԀbeiWniumfjrframlgskv.1.mgr.,ogekkiverWurtal  iWaWYj;nustanverWitryggWmeWWrumhagkvmarihttienjafnframttaliWaWYj;nustan  s;hjkvmilegogverWiekki_ aflgW_ ,ogskalstofnuninYkvarWakostnaWvegna_ alYj;n a ustukvaWa_ . ],   SkalP;stogfjarskiptastofnunkrefjastYes&  saWhiWtnefndafjarskiptafyrirtkiupplUsi ( nkvmlegahvert'(9rekstrartapiWafstarfseminnieroghvernigYaWsundurliWast.    P;stogfjarskiptastofnungeturviWmatfjrframlgumkrafistskUrslnalggiltraendur   skoWendaeWafaliWslkumaWilaaWgerattektrekstrarafkomuviWkomandirekstrarsviWi.  X P;stogfjarskiptastofnunerheimiltaWkrefjastaWgangsaWb;khaldifjarskiptafyrirtkisins T #  viWmatkostnaWiviWalYj;nustu.      FjrframlgskuluaWjafnaWimiWuWviWeittrsenn.NtelurannarhvoraWilaaWforsend    urfyrirkvrWunfjrframlagahafibreystverulegaoggeturhvorumsigYkrafistendurskoW   unarframlaginugildistmaYess. O    NerhlutiafstarfsemifjarskiptafyrirtkishWurfjrframlgumsamkvmtkvWiYessu, K  ogskalsYtturstarfseminnarYverab;khaldslegaaWskilinnfrannarristarfsemifjarskipta   fyrirtkisins.   &    22.gr. wF Jfnunargjald.'wY B &      TilaWstandastraumafgreiWslufjrframlagasamkvmtYessumkaflaskalinnheimtajfn   unargjaldsemrennurjfnunarsj;WvrsluP;stogfjarskiptastofnunar.'     SkaljfnunargjaldiWlagtfjarskiptafyrirtkisemstarfrkjafjarskiptaneteWaYj;nustu r hlutfalliviWb;kfrWaveltuYessararstarfsemi.MeWb;kfrWriveltuerttviWrekstrartekjur n= semfjarskiptafyrirtkihefurafumrddristarfsemihrlandi. 9   JfnunargjaldsamkvmtlgumYessumskalnema0,12%afb;kfrWriveltuskv.2.mgr.  SkalfjrYrfvegnaalYj;nustuendurskoWuWrlegaafP;stogfjarskiptastofnunogniWurstaWa  YeirrarendurskoWunarsamttillguumbreyttgjaldhlutfall,efYrfYykir,lgWfyrirsam i gngurWherra.VerWitgjldhrriennemurjfnunargjldumrinuskalgjaldfraYann e4 mismunskuldbindingarnstars.VerWifjrhWjfnunargjaldahrriennemurtgjldum 0 gjaldrinuskalafgangurflutturtilnstars.    JfnunargjaldmdragafrtekjumgreiWandaYvrekstrarriYegarstofnYessmyndaWist.    Umlagninguoginnheimtu,&  Y.m.t.fyrirframgreiWslu,jfnunargjaldsfersamkvmt `  kvWumVII.!XIV.kaflalaga'nr.75/1981,umtekjuskattogeignarskatt,meWsWaribreyt \+! ingum,eftirYvsemviWogskuluinnheimtuaWilarstandaP;stogfjarskiptastofnunskil '" innheimtumgjldummnaWarlega. #   P;stogfjarskiptastofnunskalrlegabirtaupplUsingarumtreikningkostnaWarvegnaal  $ Yj;nustukvaWa,sundurliWaWanlistayfireinstakargreiWslurfyrirtkjajfnunarsj;Wog !W% greinargerWumYannvinningsemstofnuninteluraWfjarskiptafyrirtkisemveitaalYj;nustu S""& hafihaft. #'   SamgngurWherrasetur& a reglugerWumalYj;nustunnarifyrirmliumfjrframlgog #( jfnunargjldfjarskiptaYj;nustu,YarmeWalumtreikningkostnaWiviWaWrekaalmenn $ ) fjarskiptaneteWaveitaalmenn'a# afjarskiptaYj;nustuogumtreikningrekstrartaps. %N!*   23.gr. '", SrtkfjarskiptaYj;nusta. '#-     N;skarsamgngurWherraeftirYvaWlagtsframkvmdir,rekstureWaYj;nustusem 1 ertilalmannaheilla,ryggisskyni,afumhverfisstWumeWasamkvmtbyggWasj;narmiW  um,ogtlamaWskiliekkiarWi,nYessY;aWumalYj;nustusaWrWa,ogskalP;stog  fjarskiptastofnunYfaliWaWgeraumslktsamningviWfjarskiptafyrirtkikjlfartboWs. a   KostnaWursemrekjamtilkvarWanasamgngurWherraskv.1.mgr.skalaWjafnaWi ], greiddurrrkissj;Wi,eftirYvsemkveWiWerumfjrlgum. (   VII.KAFLI    SamtengingnetaogYj;nustuogaWganguraWYeim.   X 24.gr. T #  Samtengingneta.        FjarskiptafyrirtkisemstarfrkjaalmennfjarskiptaneteWaalmennafjarskiptaYj;nustu    skulueigarttogYeimberskyldatilaWsemjaumsamtengingunetaogYj;nustu.   &    P;stogfjarskiptastofnunskalleitastviWaWtryggjaaWgangogsamtenginguoggagnvirkni O  Yj;nustufullngjandioghagkvmanhtt.' K    P;stogfjarskiptastofnunskalgerarWstafanirtilaWkomavegfyrirtakmarkanirsem   hindrafyrirtkiaWgerasamtengisamningasnmilli.     TeljiP;stogfjarskiptastofnunaWsamtenginggetivaldiWhtturekstrartruflunumhin {  umsamtengdunetumgeturstofnuninmltsvofyriraWnetinskuliekkisamtengd. wF   P;stogfjarskiptastofnunskalbirtaopinberlegaupplUsingarumkvaWirsemlagWareru B fjarskiptafyrirtkisamkvmtYessumkaflasamtupplUsingumumviWkomandivrueWa   Yj;nustumarkaWioglandfrWilegamarkaWi.XrupplUsingarskuluveraaWgengilegarllum  semhagsmunaeigaaWgta,endateljistYrekkitrnaWarml. r   SamningaumsamtenginguogaWgangskalsendaP;stogfjarskiptastofnunYegarstaW n= eneigisWarenvikueftirundirritunYeirra. 9   25.gr.  AWganguraWaWstWu. i     P;stogfjarskiptastofnungeturskyldaWfjarskiptafyrirtkitilaWsemjaumsamhUsingu e4 eWaannarskonarsamnUtingu,Y.m.t.kapalrennumeWarrum,byggingumeWamstrum,eftir 0 Yvsemsegir2.!4.mgr.    Xegarfjarskiptafyrirtkihefurrtt&  aWsetjauppeWagrafaniWurfjarskiptavirkiafrttum,  almenningumeWaeignarlndu'm,eWageturtekiWlandeignarnmi,sbr.70.gr.,skalP;stog `  fjarskiptastofnunhvetjatilsamnUtingaraWstWueWalandareign,Y.m.t.samhUsingar.Eigi \+! nnurfjarskiptafyrirtkiekkiaWgangaWsambrilegriaWstWuvegnaumhverfis,heilbrigWis '" eWaryggissj;narmiWageturP;stogfjarskiptastofnunmltfyrirumsamnUtinguaWstWu # eWalands.SlkarkvarWanirskalaWeinstakaeftiralmennakynninguogaWfenginniumsgn  $ hagsmunaaWila. !W%   kvrWunP;stogfjarskiptastofnunargeturfaliWsrfyrirmliumskiptingukostnaWar S""& viWaWstWueWaland. #'   0srstkumtilfellum,YegarumeraWrWasrstakalandfrWilegaaWstWueWaYegarum #( hverfissj;narmiWrttltasamnUtingugeturP;stogfjarskiptastofnunmltfyrirumhanaY;tt $ ) kvWi2.mgr.eigiekkiviW. %N!*   26.gr. '", Samskiptifjarskiptafyrirtkja. '#-     FjarskiptafyrirtkisemWlastupplUsingarfrWrufyrirtkiviWgerWsamningaumaWgang 1 eWasamtengingueWaaWloknumsamningumskulueingngunotaupplUsingarnarYeimtil  gangisemYrvoruveittarogskulullumstigumhaldatrnaW.:heimilteraWafhendaupp  lUsingarnarWrum,YarmeWalWrumdeildumfyrirtkis,d;tturfyrirtkjumeWasamstarfs a aWilum. ],   27& a .gr.  KvaWirfjarskiptafyrirtki.       Xegar'afjarskiptafyrirtkiertaliWhafaumtalsverWamarkaWshlutdeilderP;stogfjarskipta  X stofnunheimiltaWleggjaYaWkvaWirumgagnsi,jafnrWi,b;khaldsleganaWskilnaW,opinn T #  aWgangaWsrstakrinetaWstWu,eftirlitmeWgjaldskrogkostnaWarb;khaldeinsogmeWYarf    YeimtilgangiaWeflavirkasamkeppni.      28.gr. O  AWganguraWnetumogYj;nustu. K      P;stogfjarskiptastofnungeturmltfyrirumaWfjarskiptafyrirtkimeWumtalsverWa   markaWshlutdeildverWiviWeWlilegumogsanngjrnumbeiWnumumopinnaWgangaWalmenn   umfjarskiptanetum,nethlutumogtengdriaWstWumeWkveWnumskilmlumsemstofnunin {  setur,sbr.Y;3.mgr. wF   MeWalannarsmkrefjastaffjarskiptafyrirtkjumaWYau: B "i0J"  i0J2e  a  .3  Ԉ0    veitiaWgangaWeinstkumhlutumnetaeWaaWstWu,Y.m.t.aWgreindanaWgangaWheim   taugum,i0J݌ Ќ  "i0J"  i0J2e  b  .3  Ԉ0    bj;WikveWnaYj;nustuheildslusemYriWjiaWiliendurselur,i0JG݌r Ќ  "i0J"  i0JN2e  c  .3  Ԉ0    heimiliopinnaWgangaWtknisniWfltum,samskiptareglumeWaannarritknisemer n= nauWsynlegtilaWtryggjagagnvirkaYj;nustueWasUndarnetYj;nustu,i0JN{݌9 Ќ  "i0J"  i0J2e  d  .3  Ԉ0    bj;WisamhUsingueWasamnUtingu,Y.m.t.samnUtingukapalstokka,byggingaeWamastra,i0J&݌ Ќ  "i0J"  i0JB2e  e  .3  Ԉ0    bj;WiYj;nustusemtryggirsamvirkniYj;nustuviWnotendur,YarmeWalgreindarnets  Yj;nustueWareikifarsmanetum,i0JBo݌i Ќ  "i0J"  &  i0J2e  f  .3  Ԉ0    bj;WiaWgangaWrekstrarkerfumeWahliWstWumhugbnaWitilYessaWtryggjasamkeppni e4 framboWiYj;nustu,'ei0J ݌0 Ќ  "i0J"  i0Jr2e  g  .3  Ԉ0    samtengineteWanetaWstWu,i0Jr݌ Ќ  "i0J"  i0Jt2e  h  .3  Ԉ0    veitiaWgangfyrirsUndarnet,i0Jt݌ Ќ  "i0J"  i0Jt2e  i  .3  Ԉ0    veitiaWgangaWannarri;missandiaWstWu.i0Jt݌`  Ќ    ViWkvrWunumaWleggjaskyldurskv.1.mgr.skalP;stogfjarskiptastofnuntakamiW \+! afYvhvortYaWs: '" ! ! $(88 /"i0J"  i0J 2  a  .3  Ԉ0    tknilegaogfjrhagslegaraunhftaWnotaeWasetjauppeiginaWstWusamkeppnimeW # hliWsj;nafmarkaWsYr;unogeWlioggerWsamtengingarogaWgangssemumrWir,i0J !݌ $ Ќ  "i0J"  i0J"2  b  .3  Ԉ0    framkvmanlegtaWveitaYannaWgangsemtillagaerum,i0J""݌!W% Ќ  "i0J"  i0J#2  c  .3  Ԉ0    forsvaranlegtmeWhliWsj;nafupphaflegrifjrfestingueigandaaWstWunnaroghttu S""& semtekinvarmeWfjrfestingunni,i0J##݌#' Ќ  "i0J"  i0J=%2  d  .3  Ԉ0    YgusamkeppnitillengritmalitiW,i0J=%j%݌#( Ќ  "i0J"  i0JG&2  e  .3  Ԉ0    ;heppilegtmeWhliWsj;nafverndhugverkarttinda,i0JG&t&݌$ ) Ќ  "i0J"  i0Jb'2  f  .3  Ԉ0    tilYessfalliWaWaukaframboWYj;nustu.i0Jb''݌%N!* Ќ  ! !  29.gr. '", Gagnsi. '#-     TilYessaWaukagagnsisamtengingareWaaWgangsaWaWstWufjarskiptafyrirtkisgetur 1 P;stogfjarskiptastofnunskyldaWfjarskiptafyrirtkimeWumtalsverWamarkaWshlutdeildtil  aWbirtaopinberlegakveWnarupplUsingar,t.d.b;khaldsupplUsingar,tknilUsingar,upplUs  ingarumeinkennineta,skilmlaogskilyrWifyrirafhendinguognotkunogverWskr.Heimilt a eraWveitaundanYgufrbirtinguupplUsingaeffjarskiptafyrirtkigetursUntframaWYr ], varWimikilvgafjrhagseWaviWskiptahagsmunisemsanngjarntogeWlilegteraWfarileynt. (   XegarfjarskiptafyrirtkiergertaWgtajafnrWisgeturP;s&  togfjarskiptastofnunskyldaW  YaWtil'W,aWgefatviWmiWunartilboWseminnihaldisundurliWaWalUsingusamtengingueWaaW   gangi,samtskilmlumogskilyrWum,YarmeWalgjaldskrm.Stofnuningeturmltfyrirum  X breytingarviWmiWunartilboWi.P;stogfjarskiptastofnunerheimiltaWsetjareglurumhvert T #  skuliveraefnisamtengingarsamningaogviWmiWunartilboWa.        30.gr.   JafnrWi. O      P;stogfjarskiptastofnungeturlagtYrkvaWirfjarskiptafyrirtkimeWumtalsverWa K  markaWshlutdeildaWYaWgtijafnrWisYegarYaWsamYykkirsamtengingueWaaWgang.Slkar   kvaWirskulueinkumtryggjaaWfjarskiptafyrirtkisetjiWrumflgumsemveita_ fjarskipta   Yj;nustu_ ԀsmuskilmlasamskonarviWskiptumogveitiYj;nustuogupplUsingarmeWsmu {  skilmlumogsmugWumogYaWveitireiginYj;nustudeildum,d;tturfyrirtkjumeWasam wF starfsaWilum. B   31.gr.  B;khaldsleguraWskilnaWur. r     P;stogfjarskiptastofnungeturlagtskyldurfjarskiptafyrirtkimeWumtalsverWamark n= aWshlutdeildumb;khaldsleganaWskilnaWmillistarfsemisemtengistsamtengingueWaaW 9 gangiogannarrarstarfsemiYannigaWhgtverWiaWskiptallumtekjumogkostnaWiniWur  rekstrareiningarsemtengjammismunandiYj;nustu.AWaukigeturstofnuninkrafistYess  affyrirtkisemrekurbWifjarskiptanetogfjarskiptaYj;nustuaWheildsluverWYessogverW i innanfyrirtkisinssgagnstt,m.a.tilaWkomavegfyrir;rttmtarniWurgreiWslur.P;st e4 ogfjarskiptastofnungeturkveWiWhvaWab;khaldsaWferWirnotaskal. 0   TilaWtryggjagagnsi&  ogjafnrWigeturP;stogfjarskiptastofnunkrafistYessaWfaf  hentb;khaldsggn,Y.m.t.'5ԀupplUsingarumtekjurfrYriWjaaWila.      32.gr. \+! EftirlitmeWgjaldskr. '"     XegarmarkaWsgreininggefurtilkynnaaWskorturvirkrisamkeppnihafifrmeWsraW # fjarskiptafyrirtkimeWumtalsverWamarkaWshlutdeildkrefjistofhrragjaldaeWaaW;eWlilega  $ ltillmunursheildsluogsmsluverWigeturP;stogfjarskiptastofnunlagtkvaWirfjar !W% skiptafyrirtkiumkostnaWarviWmiWungjaldskrrogkvaWirumkostnaWarb;khaldkveWnum S""& tegundumsamtengingar&  eWaaWgangs.Takaskaltillittilfjrfestingafjarskiptafyrirtkisins #' oghfilegrararWsemiafbundnufjrmagni'#o9meWhliWsj;nafhttuviWfjrfestinguna. #(   XegarlgWerkvWfjarskiptafyrirtkiumaWgjaldskrmiWistviWkostnaWsamthfileg $ ) umhagnaWihvlirsnnunarbyrWinfyrirtkinu. %N!*   P;stogfjarskiptastofnungeturkrafistYessaWfjarskiptafyrirtkigerikostnaWarlkantil J&"+ treikningsverWi. '",   P;stogfjarskiptastofnungeturviWtreikningakostnaWitekiWmiWafrekstrisambri '#- legrarYj;nustusemtelsthagkvmlegarekin,tekiWmiWafgjaldskrmsambrilegumsam 1 keppnismrkuWumognotaWkostnaWargreiningaraWferWirsemeru;hWaraWferWumfjarskipta  fyrirtkisins.    SamgngurWherraerheimiltaWsetjareglugerWumtfrslub;khaldslegsaWskilnaWar a rekstrifjarskiptafyrirtkjaskv.31.gr.,Y.m.t.skiptingueftirnetumogYj;nustu,ogumnnara ], fyrirkomulagkostnaWargreiningarsamkvmtYessarigre&  in,m.a.umaWferWirviWeignamat, ( afskriftir,'(>vxtunarkrfuoggerWkostnaWarlkana.      33.gr.  X AWganguraWleigulnum. T #      RkiekkivirksamkeppnimarkaWifyrirleigulnureWakveWnartegundirYeirraskalP;st    ogfjarskiptastofnuntryggjaaWa.m.k.eittfjarskiptafyrirtkimeWumtalsverWamarkaWs    hlutdeildbj;WiframleigulnurheildslueWasmsluafYeirritegundsemstofnunintelur   aWYrfsfyrirfjarskiptamarkaWi. O      34.gr.   AWganguraWheimtaugum.       FjarskiptafyrirtkimeWumtalsverWamarkaWshlutdeildalmennumfjarskiptanetumogtal {  smaYj;nustuskuluverWaviWllumrttmtumogsanngjrnumbeiWnumfjarskiptafyrirtkja wF umaWgangaWheimtaugumogaWstWuerslkumaWgangitengist.GjldfyriraWgangogaW B stWuskulubyggjastkostnaWi,Y.m.t.eWlilegriarWsemiafbundnufjrmagni.Fjarskiptafyrir   tkimeWumtalsverWamarkaWshlutdeildskulubirtaviWmiWunartilboWumaWgangaWheim  taugumogtengdriaWstWu.P;stogfjarskiptastofnungeturkrafistbreytingaviWmiWunartil r boWi,Y.m.t.verWi.P;stogfjarskiptastofnunerheimiltaWsetjareglurumhvertskuliveraefni n= viWmiWunartilboWs. 9   BeiWnumumaWgangaWheimtaugumskalaWeinshafnaWgrundvellihlutlgraviWmiWana,  nauWsynjarYessaWviWhaldaheildstWinetaeWaaftknilegumstWum.Nistekkisam  komulagumaWganggeturaWilivsaWmlinutilP;stogfjarskiptastofnunar. i   #egggSamgngurWherraerheimiltaWsetjareglugerWumsundurgreindanaWgangaWheimtaugum#ggegG. e4   35.gr.  Reikisamningar.      XarsemekkiverWurrWistuppsetninguogreksturfarsmastWvaeWafarsmanets,vegna `  eWliseWaumfangsfjrfestingar,eWaYarsemaWstWurtiluppsetningarogrekstrarfarsma \+! stWvaogfarsmanetserusrstaklegaerfiWar,svosemvegnanttrulegraaWstWna,eWa '" YegarnauWsynlegteraWstuWlaaWvirkrisamkeppni,skulufarsmafyrirtkisemveitaalmenna # farsmaYj;nustueigaaWgangaWalmennumfarsmanetumannarrafarsmafyrirtkja.  $   FjarskiptafyrirtkiskululeitastviWaWsemjasnmilliumskilmlaaWgangs. !W%   NistekkisamkomulagskalP;stog&  fjarskiptastofnunkveWahvortreikisamningurskuli S""& gerWurogskilmlahansmilliYessaWil'S"KaerrWurfarsmanetinuskv.1.mgr.ogannarrafjar #' skiptafyrirtkja,endahafiYauYegaryfiraWrWaeiginalmennumfarsmanetumYarsemYeim #( verWurviWkomiWaWmatiP;stogfjarskiptastofnunar. $ )    36.gr. J&"+ &   AWskilnaWursrleyfisstarfsemifrfjarskiptastarfsemi. 1     FjarskiptafyrirtkieWafyrirtkjasamstWursemrekaalmennfjarskiptaneteWaveitaal  mennafjarskiptaYj;nustuognj;taeinkaeWasrrttindaWrusviWienfjarskiptumskulu  haldafjarskiptastarfsemisinnifjrhagslegaaWskilinnifrannarristarfsemieinsogum;skyld a fyrirtkivriaWrWa.SkalYessgttaWsamkeppnisrekstursekkiniWurgreiddurafeinka ], leyfisstarfsemieWaverndaWristarfsemi.'1M (   kvWiYettagildirntillitstilmarkaWshlutdeildarfyrirtkis.    VIII.KAFLI  X  Skilmlaroggjaldskrr.  T #  37.gr.    ViWskiptaskilmlar.        skrifendurfjarskiptaYj;nustueinstaklingsmarkaWiskulueigarttaWfjarskiptafyrir   tkigeriviWYsamningsemskala.m.k.innihaldaeftirfarandiatriWi: O  "i0J"  i0JR2  a  .3  Ԉ0    nafnogheimilisfangYj;nustuveitanda,i0JRR݌K  Ќ  "i0J"  i0JS2  b  .3  Ԉ0    Yj;nustusemveitaskal,gWaflokkYj;nustuogtmannsemupphaflegtengingmuntaka,i0JSS݌  Ќ  "i0J"  i0JT2  c  .3  Ԉ0    viWhaldsYj;nustusemboWiner,i0JTU݌  Ќ  "i0J"  i0JU2  d  .3  Ԉ0    nkvmarupplUsingarumverWoggjaldskroghvernighgteraWnlgastnUjustuupp {  lUsingarumviWeigandigjldogviWhaldsgjld,i0JU%V݌wF Ќ  "i0J"  i0JW2  e  .3  Ԉ0    gildistmasamningsins,skilmlafyrirendurnUjunhansoguppsgn,i0JWW݌B Ќ  "i0J"  i0JX2  f  .3  Ԉ0    skaWabturogfyrirkomulagendurgreiWsluefYj;nustaerekkisamrmiviWsamning,i0JXX݌  Ќ  "i0J"  i0JY2  g  .3  Ԉ0    hvernighefjaskulimltillausnardeilummilliskrifendaogfjarskiptafyrirtkis.i0JYZ݌ Ќ    skrifendureinstaklingsmarkaWiskulueigarttYvaWsegjasamningumfyrirvaralaust r uppngreiWsluskaWab;taYegarYeirftilkynninguumfyrirhugaWabreytingusamningsskil n= mlum.skrifendumeinstaklingsmarkaWiskalveittura.m.k.einsmnaWaruppsagnarfrestur 9 WurenbreytingartakagildiogskuluYeirjafnframtupplUstirumrttsinntilaWsegjaupp  samningiaWskaWlausuviljiYeirekkisamYykkjahinanUjuskilmla.  ! !  Fjarskiptafyrirtkiskalfyrir&  gildistkunUrraeWabreyttraskilmlaeWagjaldskrrsenda i P;stogfjarskiptastofnunskilmla']eWagjaldskrtilupplUsingarYvformisemstofnunin e4 kveWur.StofnuninnierheimiltaWkrefjastbreytingaskilmlumeWagjaldskrfyrirtkisef 0 efniYeirraYykirbrj;tabgaviWlgYessi.    FjarskiptafyrirtkiskulubirtaviWskiptaskilmlaoggjaldskrfyrirallaYj;nustusnaaW  gengileganhtt. `    38.gr. '" Reikningarskrifendao.fl. #     skrifendurtalsmaYj;nustueigarttaWfreikningafyrirfjarskiptanotkunsnasundur  $ liWaWaeftirYj;nustuogskuluskrifenduralYj;nustueigarttslkumreikningumnYess !W% aWgreiWslakomifyrir. S""&   Fjarskiptafyrirtkjumer&  heimiltaWbj;Waskrifendumtarlegrireikningagegnhfilegu #' gjald'#bi. #(   Smtlsemerugjaldfrjls,Y.m.t.smtlvegnarWgjafarvegumflagslegrarYj;nustu, $ ) megaekkiverasundurliWuWreikningi,endahafiYeirsemveitaslkarWgjftilkynntfjar %N!* skiptafyrirtkjumumstarfsemisnafyrirfram.ViWgerWsundurliWaWrareikningaskalhafa J&"+ hliWsj;naflggjfumpers;nuvernd. '",   SamgngurWherraerheimiltaWsetjareglugerWummeWferWupplUsingasemnauWsynlegar '#- erufyrirgerWreikninga,sundurliWunYeirraogmlsmeWferWvegnakvartana. 1   EfsmtlberayfirgjaldskalYj;nustuaWilivalltgetaYessupphafismtalshverfjrhW  gjaldsinss.skrifandiskaleigaYesskostaWlsafyrirsmtlnmerYarsemtekiWeryfir  gjald.NnarskalkveWiWumsmtlogaWravirWisaukandiYj;nustutalsmanetummeWyfir a gjaldireglugerW. ],   P;stogfjarskiptastofnunerheimiltaWveitaundanYgufrupplUsingaskylduumyfirgjald ( skv.5.mgr.    39& a .gr.  X Vanskilskrifenda. T #      Heimilt'a geraWlokafyrirtalsmaYj;nustuvegnavanskilafyrirsmtlnnurenYausembera    yfirgjald,endahafiskrifandaveriWgefinskriflegaWvruna.m.k.mnuWifyrirlokun.Fyrsta    mnuWeftirlokunskalY;veramgulegtaWhringjaskrifandann.Einnigskalskrifandi   getahaftsambandviWneyWarnmeriW112jafnlangantma.EfgerWhefurveriWtilrauntilaW O  komasthjgjaldtku;lgmtanhtteWareyntaWkomagjaldskylduyfir;skyldanaWila K  erfjarskiptafyrirtkiheimiltaWlokaviWkomandiYj;nustunviWvrunar.     40.gr. {  byrgWartakmarkanir. wF     FjarskiptafyrirtkjumerheimiltviWskiptaskilmlumsnumaWundanYiggjasigb;ta B byrgWtj;nisemrekjamtilsambandsleysis,rofsfjarskiptumeWaannarratruflanasem   kunnaaWverWarekstrifjarskiptanetsinshvortsemslktmrekjatillnubilana,bilana  stWvumeWaannarrastWna.byrgWartakmrkunerY;bundinviWaWtj;niWverWiekkirak r iWtilst;rfelldramistakastarfsmannafyrirtkisins. n=   41.&  gr.  GWiYj;nustu.      P;stogfjarskiptastofnungeturgefiWtreglurumgWifjarskiptaYj;nustuogframsetn i inguupplUsingasembirtarerusvoaWnotendurhafiaWgangaWtarlegum,samanburWarhfum e4 ogauWskiljanlegumuppl' nUsingum. 0   IX.KAFLI   Verndpers;nuupplUsingaogfriWhelgieinkalfs.  `  42.gr. \+! Ggnumfjarskipti. '"     GgnumumfjarskiptaumferWnotendasemgeymderuogfjarskiptafyrirtkivinnurrskal # eyWaeWageranafnlausYegarYeirraerekkilengurYrfviWafgreiWslukveWinnarfjarskipta  $ sendingar. !W%   Ggnumfjarskiptanotkunsem& a nauWsynlegerutilreikningsgerWarfyrirskrifendurog S""& uppgjrsfyrirsamtengingumgeymaYartilekkierlengurhgtaWvefengjareikningeWa #' hann'aS"qfyrnist. #(   MeWsamYykkiskrifandaerfjarskiptafyrirtkiheimiltaWvinnarggnumskv.1.mgr. $ ) vegnamarkaWssetningarfjarskiptaYj;nustueWaframboWsvirWisaukandiYj;nustuaWYv %N!* leytisemnauWsynlegterfyrirslkaYj;nustueWamarkaWssetningu.SamYykkimafturkalla J&"+ hvenrsemer. '",   Xj;nustuveitandiskalupplUsaskrifendurfyrirframumhvaWaggnumfjarskiptanotkun '#- erutekintilrvinnsluoghversulengirvinnslamunstanda. 1   BrvinnslugagnasamkvmtYessarigreinskuluYeireinirsinnasemeruundirstj;rnfjar  skiptafyrirtkjaogsjumgerWreikningaeWastj;rnunfjarskiptaumferWar,fyrirspurnirnot  enda,upplj;strunmisferlis,markaWssetningufjarskiptaYj;nustueWavirWisaukandiYj;nustu a ogskalrvinnslaneinskorWastviWYaWsemernauWsynlegtYguslkrarstarfsemi. ],   43.gr.  UpplUsingarumstaWsetningubnaWar.       XvaWeinsmvinnarupplUsingumumstaWsetningubnaWaralmennumfjarskiptanetum  X eWaalmennri_ fjarskiptaYj;nustu_ ԀaWekkishgtaWtengjaYrviWeinstakanotendureWaaW T #  fengnusamYykkiYeirra.      XrttfyrirkvWi1.mgr.er_ fjarskiptafyrirtkjum_ ԀheimiltnsamYykkisnotandaaWsenda    upplUsingarsamkvmtYessarigreintilflagaogstofnanasemannast_ neyWarYj;nustu_ Ԁogeru   opinberlegaviWurkenndsemslk,_ Y.m.t._ Ԁlggslu,_ sjkraflutninga_ ԄogslkkviliW. O    P;stog_ fjarskiptastofnun_ ԀseturreglurumveitinguupplUsingaogvinnsluYeirra. K    44.gr.   Sjlfvirkur_ hringiflutningur_ . {      Allirskrifendur_ fjarskiptaYj;nustu_ ԀskulueigaYesskost,einfaldanhttognYessaW wF greiWslakomifyrir,aWstWvasjlfvirkan_ hringiflutning_ ԀfrYriWjaaWilabnaWYeirra. B   45.&  gr.  Skrryfirskrifendur. r     skrifendur_ fjarskiptaYj;nustu_ ԀskulueigarttaWveraskrWiropinberumnmeraog n= _ vistfangaskrm_ ԀogskoWaupplUsingarsemskrWareruumY.skrifendureigakrfuaW 9 vera_ ;skrWir_ Ԁ_ gagnagrunni_ Ԁsmaskrroger;'}heimiltaWkrefjaYumgjaldfyrirYaW.    Wurenpers;nulegarupplUsingarumskrifendureruskrWarprentuWumeWa_ rafrnum_   skrmyfirskrifendurskuluYeireigaaWgangaWupplUsingunum._ Pers;nuupplUsingar_ Ԁsem i skrWareruprentuWumog_ rafrnum_ Ԁskrmog_ upplUsingaYj;nustu_ Ԁumsmanmerskulu e4 takmarkastviWYrupplUsingarsemYarftilaWberakennsl_ skrifanda_ Ԁnema_ skrifandinn_  0 hafiveitt;tvrWaheimildtilannars._ Fjarskiptafyrirtki_ ԀberaWverWaviWkrfu_ skrifanda_   umaWgefiWstilkynnaskraWupplUsingarskrWarumhannmegiekkinotatilgangi  beinnarmarkaWssetningareWaaWheimilisfangisslepptaWeinhverjueWalluleyti. `    P;stog_ fjarskiptastofnun_ ԀskaltryggjaaWllumnotendumsopin_ a.m.k._ Ԁeinsmaskrsem \+! hefurupplUsingarumllsmanmer.EinnigskalP;stog_ fjarskiptastofnun_ ԀtryggjaaW_ a.m.k._  '" ein_ smaupplUsingaYj;nusta_ ԀsopinllumnotendummeWupplUsingumumllsmanmer # meWfyrirvaraumkvWi1.mgr.P;stog_ fjarskiptastofnun_ ԀgeturYessuskynilagtviWeig  $ andikvaWirfyrirtkimeWumtalsverWamarkaWshlutdeild. !W%   P;stog_ fjarskiptastofnun_ ԀgeturskyldaWll_ fjarskiptafyrirtki_ Ԁsemthluta_ skrifendum_  S""& smanmerumtilaWverWaviWbeiWnumumaWltatviWkomandiupplUsingarformisem #' aWilarkomasrsamanum,_ Y.m.t._ Ԁtlvutkuformi,ogmeWskilmlumsemerusanngjarnir #( ogbyggWirkostnaWisamthfilegrilagningu.:heimilteraWnotaupplUsingarnarWrum $ ) tilgangienaWgefatsmaskrreWafyrir_ upplUsingaYj;nustu_ Ԁumsmanmer. %N!*   46.gr. '", _ :umbeWin_ Ԁfjarskipti. '#-     Notkun_ sjlfvirkra_ Ԁ_ uppkallskerfa_ ,_ smbrfa_ ԀeWa_ tlvup;sts_ ԀfyrirbeinamarkaWssetninguer 1 einungisheimilYegarskrifandihefurveittsamYykkisittfyrirfram.    XrttfyrirkvWi1.mgr.erheimiltaWnota_ tlvup;stfang_ ԀviWsluvrumeWaYj;nustu  fyrirbeinamarkaWssetningueiginvrumeWaYj;nustuefviWskiptavinumergefinnkostur a aWandmlaslkrinotkun_ tlvup;stfanga_ ԀYeimaW_ kostnaWarlausu_ ԀYegarskrningsrstaW ], ogsmuleiWishvertsinnsemskilaboWerusendhafi_ viWskiptavinurinn_ ԀekkiYegarupphafi ( hafnaWslkrinotkun.    AWWruleytienmlterfyrir1.og2.mgr.eru_ ;umbeWin_ Ԁfjarskiptiformibeinnarmark   aWssetningar;heimiltilYeirraskrifendasem;skaekkieftiraWtakam;tiYeim.  X   :heimilteraWsenda_ tlvup;st_ ԀsemYttbeinnimarkaWssetninguYarsemnafnogheim T #  ilisfangYesssemstenduraWmarkaWssetningukemurekkiskUrtfram.      Notendursemnotaalmenna_ talsmaYj;nustu_ ԀsemliWmarkaWssetninguskuluvirWamerk    ingusmaskrsemgefurtilkynnaaWviWkomandiskrifandiviljiekkislkarhringingar   smanmersitt. O    47.gr.   ryggiog_ Yagnarskylda_ .       _ Fjarskiptafyrirtki_ Ԁsemveitaalmenna_ fjarskiptaYj;nustu_ ԀskulugeraviWeigandirWstafanir {  tilYessaWtryggjaryggiYj;nustunnarsamrWiviW_ rekstraraWila_ Ԁ_ fjarskiptaneta_ ԀefviW.Ef wF srstkhttaeraWleynd_ fjarskipta_ ԀtilteknunetiverWirofinskal_ Yj;nustuveitandinn_ Ԁupp B lUsaskrifendurumhttuna.     llumsemstarfaviW_ fjarskiptavirki_ ,hvortsemumeraWrWastarfsmenn_ fjarskiptafyrir  tkja_ ԀeWaaWra,erskylt,bWimeWanYeirgegnastarfiogeftiraWYeirhafaltiWafYv,aW r haldaleyndufyrir;viWkomandiaWilumlluYvsemum_ fjarskiptavirkin_ Ԁfer,hvortsemum n= eraWrWaefniskeytaeWasamtalaeWahvortfjarskiptihafattsrstaWogmillihverra. 9   Ekkimnundangenginsd;msrskurWarheimila;viWkomandiaWilumaWsjskeyti,nnur  skjleWa_ annla_ Ԁumsendingarsemum_ fjarskiptavirkin_ ԀfaraeWahlusta_ fjarskiptasamtl_ ԀeWa  hlj;WritaYau.UmaWganglgregluaWupplUsingumumfjarskiptiskalfarasamkvmtlgum i ummeWferWopinberramla. e4   Enginnsemstarfar& a viW_ fjarskiptavirki_ ,neteWaYj;nustumskj;taundanskeytum,ggn 0 um,myndumeWaWrummerkjumsemafhenterutil_ fjarskiptaflutnings_ ԀeWaliWsinnaWrum  viWYess'a0konarathfi.    Ssemfyrirtilviljun,mistkeWansrstakrarheimildartekurviW_ smskeytum_ ,myndum `  eWaWrum_ fjarskiptamerkjum_ ԀogtknumeWahlustarsmtlmekkiskrneittslkthjsr \+! eWanotfrasrYaWnokkurnhtt.JafnframtberhonumaWtilkynna_ sendanda_ ԀaWupplUsingar '" hafiranglegaboristsr.SkylteraWgtafyllstatrnaWarslkumtilfellum. # &    48.gr. !W% Hlj;Writunsmtala.'!j S""& &      SaWiliaWsmtalisemvillhlj;WritasmtalskalupphafiYesstilkynnaviWmlandasnum #' umfyrirtlunsna.'# #( &    AWiliYarfY;ekkiaWtilkynnasrstaklegaumupptku_ smtals_ ԀYegar;tvrttmtlaaW $ ) viWmlandaskunnugtum_ hlj;Writunina_ .'$Ɵ %N!*   Xrttfyrir1.mgr.eropinberumstofnunumeWafyrirtkjumsemstofnanirnarfelaslkt J&"+ heimiltaWhlj;WritasamtlerYeimberastYegarslkhlj;WritunereWlilegurYtturstarfsemi '", stj;rnvaldsognauWsynlegvegnaYj;Warog_ almannaryggis_ . '#-   Umfyrirkomulag_ hlj;Writunar_ Ԁogkynninguhennarfyriralmenningiogstarfsmnnum 1 stofnunarskalfaraeftirskilyrWumsem_ Pers;nuvernd_ ԀkannaWsetja.    Brvinnsla_ hlj;Writana_ ԀsamkvmtYessarigreinskalverasamrmiviWlagakvWium_ per  s;nuvernd_ ԀogmeWferWpers;nuupplUsinga. a   X.KAFLI (  _ TalsmaYj;nusta_ .   49.gr.   _ NeyWarhringingar_ .  X     _ StuttnmeriW_ Ԁ112skalvera_ frtekiW_ Ԁfyrir_ neyWar_ ԄogryggisYj;nustuoger;heimiltaWnota T #  YaWWrumtilgangi.:heimilteraW_ gjaldfra_ Ԁsmtl_ neyWarnmeriW_ Ԁ112.      50.gr.   _ Lsingar_ Ԁ_ aWgangi_ . O      _ Fjarskiptafyrirtki_ ԀsemfalinhefurveriW_ alYj;nusta_ ԀskuluaWbeiWni_ skrifanda_ Ԁlsafyrir K  kveWnartegundirsmtalaeWafyrirsmtlkveWnar_ nmeraraWir_ ,honumaW_ kostnaWarlausu_ .     51.&  gr. {  _ Nmerabirting_ . wF     _ Fjarskiptafyrirtki_ Ԁsemrekaalmenna_ talsmaYj;nustu_ Ԁskulubj;Wanotendum_ nmerabirt B ingu_ ԀsamrmiviWkvWilagaum_ pers;nuvernd_ .P;stog_ fjarskiptastofnun_ Ԁskalsetjareglur   umfyrirkomulag'_ nmerabirtingar_ .    52.gr. n= _ Nmeraflutningur_ . 9     Notendumalmennrar_ talsmaYj;nustu_ ,aWmeWtalinni_ farsmaYj;nustu_ ,skalveraunntaW  haldasmanmerumsnum;hWYvhvaWa_ fjarskiptafyrirtki_ ԀveitirYj;nustuna.Xettagildir  Y;ekkium_ nmeraflutning_ Ԁmilli_ fastaneta_ Ԁog_ farsmaneta_ . i   P;stog_ fjarskiptastofnun_ Ԁskaltryggja&  aWgjldfyrir_ nmeraflutning_ ԀtakimiWafkostnaWi e4 samthfilegri'e.lagningu. 0   P;stog_ fjarskiptastofnun_ Ԁgetursettnnarireglurum_ nmeraflutning_ Ԁogtmasetningar  Yvsambandiogskerrgreiningiumframkvmdhans.    53.gr. \+! Forvalogfastforval. '"     FyrirtkisemhafaumtalsverWamarkaWshlutdeildtengingumviWalmennafasta_ talsma # netiW_ Ԁskulugera_ skrifendum_ ԀsnummgulegtaWfaWgangaWYj;nustuallra_ samtengdra_   $ fyrirtkjasemveitaalmenna_ talsmaYj;nustu_ .FyrirkomulagYessa_ aWgangs_ ԀgeturveriW !W% annaWhvortYannigaWnotandiveljiforskeytiundanhverjusmtalieWameWfstuforvalisem S""& hgteraWfaraframhjeinstkumsmtlummeWYvaWveljaforskeyti. #'   XrfnotendafyrirforvaleWafastforvalWrumnetumeWaannanhttenskv.1.mgr. #( skalP;stog_ fjarskiptastofnun_ Ԁmetagrundvelli_ markaWsgreiningar_ .EfniWurstaWa_ markaWs $ ) #eggggreiningar_ ԀersaWsamkeppnisekkivirkgeturstofnuninlagtkvaWirsamrmiviW27.gr.#ggeg %N!*   P;stog_ fjarskiptastofnun_ ԀskaltryggjaaWgjldfyriraWgangogsamtengingusemtengjast J&"+ framboWiforvaliogfstuforvalitakimiWafkostnaWisamthfilegrilagningu. '",   P;stog_ fjarskiptastofnun_ ԀerheimiltaWsetjareglurumforvalogfastforval. '#- Ї  54.gr. 1 Verndun_ talsmanetsins_ .      Fyrirtkisembj;Waalmenna_ talsmaYj;nustu_ ԀskulugeranauWsynlegarrWstafanirsem  miWaaWYvaWalmenna_ talsmanetiW_ Ԁogalmenna_ talsmaYj;nustan_ ,_ Y.m.t._ Ԁ_ neyWarYj;nusta_ , a rofniekki. ],   :heimilternotendumaWvaldatruflunumeWa;nWi_ talsmanetinu_ . (   _ XI_ .KAFLI    _ Stafrnt_ Ԁtvarp.   X 55.gr. T #  SkyldatilaWflytja_ tvarpsdagskr_ .        LeggjamaWila,sembj;Wa_ fjarskiptanet_ Ԁtildreifingarhlj;Wog_ sj;nvarpssendinga_ Ԁtil    _ almennings,skyldurtilaWflytjakveWnatvarpsdagskrYegarumtalsverWurhlutinotenda   nUtirsrnetintilaWtakam;tihlj;Wogsj;nvarpssendingum.Slkarskyldurskulueinungis O  lagWarYegarsrstaklegarkarstWurmlameWYv. K    56.gr.   SkilyrtaWgangskerfi. {      SkilyrturaWganguraWstafrnnihlj;Wogsj;nvarpsYj;nustuskalfullngjareglumsem wF P;stogfjarskiptastofnunseturgrundvelliskuldbindingasamkvmtsamningnumumEvr B ;pskaefnahagssvWiW.XrkveWim.a.umtknilegaeiginleikaogskyldurtilYessaWveita   aWgang.    57.& , gr. n= StaWlargagnvirkrisj;nvarpsYj;nustu. 9     P;stogfjarskiptastofnunskalbeinaYvtilfyrirtkjasemstarfrkjastafrnagagnvirka  sj;nvarpsYj;nustufyriralmenningeWaseljaY',nur;aWanstafrnansj;nvarpsbnaWaWYaunoti  opnastaWlafyrirforritatengslsamrmiviWskuldbindingarsamkvmtsamningnumumEvr i ;pskaefnahagssvWiW. e4   58.gr.  Krfurvegnastafrnstvarpsalmennumfjarskiptanetum.      AlmennfjarskiptanetsemsetteruupptilYessaWdreifastafrnnisj;nvarpsYj;nustuskulu `  verafrumaWdreifabreiWskjrsj;nvarpsYj;nustuogdagskrm.Fjarskiptafyrirtkisemtaka \+! viWogdreifabreiWskjrYj;nustueWadagskrmskuluviWhaldabreiWskjrforminu. '" &    XII.KAFLI  $  FjarskiptabnaWur.'   !W% &  59.gr.'S"B S""& &  BnaWurfjarskiptaneta.'#} #'     TkjabnaWuralmennrafjarskiptanetaskalaWjafnaWiverasamrmiviWtknistaWlasem #( gildaEvr;pskaefnahagssvWinu.P;stogfjarskiptastofnungetursrstkumtilvikum $ ) mltfyrirumnotkunannarrastaWla,svoogtilmlafrAlYj;Wafjarskiptasambandinu.Tkni %N!* legireiginleikarnettengipunktumskuluvalltverasamrmiviWstaWla.Fjarskiptafyrirtki J&"+ semrekaalmennfjarskiptanetskulubirtaupplUsingarumtknilegaeiginleikanet '", tengipunktum.SamgngurWherragetursettreglugerWumnnaritfrsluYessarakvWa. '#- XrWlausfjarskiptanetmeinungissetjauppognotaaWfengnuleyfiP;stogfjarskiptastofn 1 unar.StofnuninnierY;heimiltaWgefatalmenntleyfifyrirYrWlausfjarskiptanetkveWn  umtWnisviWumYegargeislaWaflsendaerundirhmarkisemstofnuninsetur.    60.gr. ], Innanhssfjarskiptalagnir. (     FjarskiptalagnirhsnWiskrifenda,Y.m.t.hskassar,erubyrgWhseigenda.StaWsetn  inghskassaogallarlagnirbygginguskuluverasamrmiviWteikningarafbyggingunni   sembyggingareftirlithefursamYykkt.0fjleignarhsumskuluhskassarverainnsiglaWireWa  X lstirogYanniggengiWfrlgnumaW;viWkomandieigiekkigreiWaleiWaWeinstkum T #  fjarskiptalnum.Xegarfjarskiptafyrirtkiberstums;knumYj;nustufrskrifandaskalfjar    skiptafyrirtkieigarttaWgangiaWhskassaviWkomandibyggingutilaWtengjasiginn    hannogaWlgnumviWkomandiskrifanda.P;stogfjarskiptastofnunseturreglur_ umfr   gang_ hskassa_ Ԁog_ lagna_ ԀYeimtilgangiaWtryggjavernd_ fjarskipta_ Ԁogskilgreina_ aWgangs O  heimild_ Ԁ_ fjarskiptafyrirtkja_ . K    61.gr.   _ NotendabnaWur_ Ԁogtkifyrir_ YrWlaus_ Ԁfjarskipti. {      P;stog_ fjarskiptastofnun_ ԀhefureftirlitmeWslu_ notendabnaWar_ Ԁfyrirfjarskiptiogtkja wF fyrir_ YrWlaus_ Ԁfjarskipti.Eftirfarandi_ grunnkrfur_ ԀeigaviWumllslktki: B  &(%88$"i0J"  i0J2%  1  .3  Ԉ0    Umverndunheilsuogryggisnotandajafntogannarramanna.i0JK݌  Ќ  "i0J"  i0J62%  2  .3  Ԉ0    UmaWtkinotkunhafiekkitruflandihrif_ rafsegulumhverfiW_ .i0J6c݌ Ќ    AWaukiskal_ YrWlaus_ ԀbnaWur& a gerWurmeWtillititilYessaWnUtasem_ skilvirkastan_ Ԁhtt r _ tWnisviW_ ԀsemtlaWerYrWlausum_ fjarskiptum_ ԀjrWuoggeimnumogstWusemYeimer n= thlutaWbaugumumhverfisjrW'aunYessaWvaldaskaWlegumtruflunum. 9 ! !  SetjamskilyrWiumaWkveWnirflokkartkjaeWaeinstktkisuYanniggerWaWYau:   ((588&"i0J"  i0J25  a  .3  Ԉ0    megistarfrkjameWWrumtkjummeWmilligngu_ neta_ ԀogaWhgtsaWtengjaYauviW  rtta_ skilpunkta_ ԀhvarsemerinnanEvr;pska_ efnahagssvWisins_ ,i0J݌i Ќ  "i0J"  i0J25  b  .3  Ԉ0    valdiekkitj;ninetum,starfsemiYeirraeWavirkniogorsakiYannig;viWunandi_ rUrnun_  e4 Yj;nustu,i0J݌0 Ќ  "i0J"  i0J`25  c  .3  Ԉ0    hafiinnbyggWarvarnirtilverndar_ pers;nuupplUsingum_ ԀogfriWhelgi_ einkalfs_ Ԁskrifenda  ognotenda,i0J`݌ Ќ  "i0J"  i0J25  d  .3  Ԉ0    hafimguleikatfrslusemhindrarsvik,i0J-݌`  Ќ  "i0J"  i0J25  e  .3  Ԉ0    hafimguleikatfrslusemtryggiraWgangaW_ neyWarYj;nustu_ ,i0J5݌\+! Ќ  "i0J"  i0JS25  f  .3  Ԉ0    hafimguleikasemauWveldaftluWumnotkunYeirra.i0JS݌'" Ќ    _ NotendabnaWur_ Ԁfyrir&  _ stafrnt_ Ԁsj;nvarpskaluppfyllakrfurum_ samvirkni_ ԀsamrmiviW # reglursemP;stog_ fjars'kiptastofnun_ Ԁseturum:  $ ! ! *(E88("i0J"  i0Ju2E  a  .3  Ԉ0    sameiginlegt_ brenglunaralgrmi_ Ԁog_ gjaldfrjlsa_ ԀviWtku,i0Ju݌!W% Ќ  "i0J"  i0J2E  b  .3  Ԉ0    _ samvirkni_ Ԁ_ hliWrnna_ Ԁog_ stafrnna_ Ԁsj;nvarpstkja.i0J݌S""& Ќ    ! !  62.gr. #( _ XrWlaus_ Ԁ_ sendibnaWur_ . $ )     _ SendibnaW_ Ԁfyrir_ YrWlaus_ ԀfjarskiptimaWeinshafaundirhndum,setjauppeWanotaaW %N!* fengnuleyfiP;stog_ fjarskiptastofnunar_ .X;mstarfrkja_ YrWlausan_ ԀbnaWnsrstaks J&"+ leyfisYegarhannereingngunotaWurviWalmenna_ fjarskiptaYj;nustu_ Ԁtilteknu_ tWnisviWi_ . '", P;stog_ fjarskiptastofnun_ Ԁgefurtleyfisbrffyrirnotkun_ YrWlauss_ Ԁ_ sendibnaWar_ Ԁogskal '#- _ leyfisbrfiW_ ԀveratmabundiW.BindamleyfiWskilyrWum,svosemum_ sendiafl_ ,staWsetningu, 1 _ bandbreidd_ ,tbreiWslusvWiogtenginguviWalmenn_ fjarskiptanet_ .Leyfisbrfskulugefint  nafneigandabnaWarinsogeruYauekki_ framseljanleg_ ._ Leyfishafi_ Ԁsemselur_ YrWlausan_   bnaW,semhannhefurfengiWleyfisbrffyrir,eWaafhendirhannWrumvaranlegaberbyrgW a YvaWtilkynnaP;stog_ fjarskiptastofnun_ ԀumnUjaneiganda.P;stog_ fjarskiptastofnun_ Ԁskal ], YegarstaWgerarWstafanirtilaWstWvastarfrkslu_ YrWlausra_ Ԁsenda,_ Y.m.t._ Ԁ_ tvarpssenda_ , ( semekkierleyfisbrffyrirogekkieruundanYegnir_ leyfisskyldu_ .:heimilteraWhindraeftir  litsmennP;stog_ fjarskiptastofnunar_ ԀslkumaWgerWum,endahafiYeirframvsaW_ starfsskr   teini_ Ԁsnu.P;stog_ fjarskiptastofnun_ ԀgeturveittundanYgurfrkvWumumleyfisbrffyrir  X kveWnartegundir_ sendibnaWar_ .EkkiYarfleyfisbrffyrir_ sendibnaW_ ԀmeWtgeislunsemer T #  aWhmarki50_ milliwtt_ .      @!6& a 3.gr.   @5 5 _ FjarskiptabnaWur_ Ԁfarartkjum. O    0slensk'a skip,loftfrognnurfarartkiskulubin_ fjarskiptabnaWi_ ԀsamrmiviW_ alYj;Wa K  samYykktir_ ԀogreglugerWirsem_ samgngurWherra_ Ԁsetur.     _ FjarskiptabnaW_ Ԁerlendumskipum,flugvlumeWaWrumfarartkjumsemeruinnans   lenskrarlandeWalofthelgimaWeinsnotasamrmiviWslensklgogreglugerWir. {    P;stog_ fjarskiptastofnun_ ԀgeturbannaWnotkun_ fjarskiptabnaWar_ Ԁerlendumfarartkjum wF slenskrilgsguefnotkunintelstandstWslenskumreglum. B   XrttfyrirkvWi2.mgr.geturP;stog_ fjarskiptastofnun_ ԀheimilaWnotkunbnaWarsem   viWurkenndurertilnotkunar_ alYj;Wavettvangi_ .    64.&  gr. n= Takmrkun_ fjarskipta_ Ԁvegnatruflana. 9     P;stog_ fjarskiptastofnun_ ԀgeturltiWinnsigla_ fjarskiptavirki_ ԀeWahlutaYeirraeWabannaW  notkunYeirraogeftiratvikumfyrirskipaWaWfYauafhenttilgeymsluundirinnsiglief_ fjar  skiptavirkin_ ԀtruflannurfjarskiptieWahttae'nLraWryggi_ fjarskipta_ ԀsraskaW. i   65.gr. 0 ViWurkenningbnaWar.      :heimilteraWsetjamarkaWannan_ notendabnaW_ ԀenYannsemuppfyllir_ grunnkrfur_ Ԁskv.  61.gr.ogber_ CE_ ԄmerkinguYvtilstaWfestingar. `    FramleiWandieWaumboWsmaWurhanshrland& a iskaltryggjaaWllumbnaWisemsettur \+! ermarkaWhrlandifylgiupplUsingarfyrirnotendurslenskuum_ tiltlaWa_ Ԁnotkun,helstu '" eiginleikabnaWarinsogskyldukaupendatilaWs'a\kjaumleyfisbrffyrir_ YrWlausan_ ԀbnaW. #   FramleiWandieWaumboWsmaWurhanssemhyggstsetjamarkaW_ YrWlausan_ ԀbnaW_ tWni  $ sviWum_ ԀYarsemnotkunhefurekkiveriWsamrmdEvr;pska_ efnahagssvWinu_ Ԁskaltilkynna !W% P;stog_ fjarskiptastofnun_ ԀumYessafyrirtlunmeWminnstfjgurraviknafyrirvara.Einnig S""& skalsendastofnuninniupplUsingarumeiginleikabnaWarins,_ Y.m.t._ Ԁ_ tWnisviW_ Ԁhans,bilmilli #' _ rsa_ ,_ m;tunaraWferW_ Ԁog_ htWniafl_ .TeljiP;stog_ fjarskiptastofnun_ ԀhttuYvaWbnaWurinn #( #fggggetitruflaWaWraYj;nustuviWkomandi_ tWnisviWi_ ԀgeturstofnuninbannaWsluognotkun $ ) hans#ggfgA. %N!*   66.gr. '", _ MarkaWseftirlit_ . '#-     P;stog_ fjarskiptastofnun_ Ԁhefur_ markaWseftirlit_ ԀmeWbnaWiskv.61.gr.0Yvskyniskal 1 stofnuninhafa_ ;takmarkaWan_ ԀaWgangaW_ slustWum_ ԀslksbnaWar.EfbnaWursemuppfyllir  ekki_ grunnkrfur_ ԀsamkvmtlgumYessumersetturmarkaWgeturstofnuninkrafistaWsala  hansognotkunverWiYegarstaWstWvuWogbnaWurinn_ kyrrsettur_ . a   P;stog_ fjarskiptastofnun_ ԀgeturgertkrfuumaWframleiWandieWaumboWsmaWurhansaf ], hendistofnuninnisundurliWaWarupplUsingarogteikningarumbnaWsemrWgerteraWsetja ( markaW.MeWslkarupplUsingarskalfariWsemtrnaWarml.    _ SamgngurWherra_ ԀseturreglugerW&  um_ markaWseftirlit_ ԀmeW_ notendabnaWi_ ԀogYrWlausum   bna' 9Wi.  X        _ XIII_ .KAFLI 1  RttinditilaWstarfaviW_ fjarskiptavirki_ .   67.gr.  Krfurtilstarfsmannafyrirtkja. a     _ Fjarskiptafyrirtki_ ԀskulutryggjaaWstarfsmennYeirrasemvinnaviWuppsetninguogviW ], hald_ fjarskiptavirkja_ ԀhafifengiWnauWsynlegaYjlfun._ Fjarskiptafyrirtki_ ԀskuluupplUsastarfs ( mennsnaumYrskyldursemYeimhvlasamkvmtlgumYessum._ SamgngurWherra_   getursettreglugerWumhfniskrfurtilYeirrasemstarfaviWalmenn_ fjarskiptavirki_ .   &    68.gr. T #  Heimildirtilstarfrkslu_ YrWlauss_ ԀbnaWar.'T     &      P;stog_ fjarskiptastofnun_ ԀgefurtskrteinisemheimilaeinstaklingumaWstarfrkja    kveWnartegundir_ YrWlauss_ ԀbnaWar.'    & X   EkkiergerWkrafaumsrstakaYjlfunYeirrasemstarfrkja_ YrWlausan_ ԀbnaWnema O  YeimtilfellumaWbnaWurgegni_ ryggishlutverki_ ԀeWaYegar_ sendiafl_ Ԁerumfram100_ wtt_ . K  P;stog_ fjarskiptastofnun_ Ԁgefurtskrteini_ talstWvavarWar_ Ԁsemheimilar_ handhafa_ ԀaWstarf   rkja_ fjarskiptabnaW_ Ԁskipumogflugvlum._ Skrteinin_ ԀveitaalYj;Wlegrttindiogskuluvera   samrmiviW_ alYj;WasamYykktir_ .0_ skrteininu_ ԀsemskalveratmabundiWskalkveWaum {  hvaWabnaW_ handhafa_ ԀerheimiltaWstarfrkja.Umskjandiskrteinisskalleggjaframggn wF #fgggsemsUnaframaWhannhafifengiWYjlfunnotkun_ YrWlauss_ ԀbnaWarviWurkenndum B sk;la#ggfg;.'X      P;stog_ fjarskiptastofnun_ ԀgeturveitttlendingumsemhrdveljatakmarkaWantma  undanYgutilaWstarfrkja_ fjarskiptabnaW_ ,endahafiYeirtilYessrttindisnuheimalandi. r   P;stog_ fjarskiptastofnun_ ԀgetursettnnarireglurumheimildireinstaklingatilaWstarf n= rkja_ fjarskiptabnaW_ . 9   P;stog_ fjarskiptastofnun_ Ԁgefur&  tleyfitil_ rad;hugamanna_ ԀaWfengnumums;knum  Yeirraogumsgn_ hagsmunasamtaka_ 'Ԁhugamanna.Erlendirrkisborgarargetas;ttumleyfi  tilbrWabirgWaeWatillengritma._ SamgngurWherra_ ԀseturreglugerWumstarfsemi_ rad; i hugamanna_ . e4   _ XIV_ .KAFLI   Uppsetningogvernd_ fjarskiptavirkja_ .   69.gr. `  AWganguraWlandi. \+!     Ner_ fjarskiptafyrirtki_ ԀnauWsynlegtaWleggjaleiWslur_ fjarskiptavirkja_ Ԁumlandannars '" manns,yfirYaWeWajrWu,yfirhseWannurmannvirkilandinu,Yeim,gegnumYaueWa # undirYeim,ogereigandaviWkomandi_ fasteignar_ ԀYskyltaWheimilaslkt,endakomifullar  $ bturfyrir.HafaskalsamrWviWeigendureWaumrWamennslkrafasteignaogmannvirkja !W% umhvarleiWslurerulagWarogskalYessgttaWsemminnstsraskaWhagsmunumeigandans. S""& StarfsmennviW_ fjarskiptavirki_ ԀskulugtaYessaWvaldaeigendumogbumekkimeiri;Yg #' indumenbrUnustunauWsynbertil. #(   NverWurtj;nlandimanna,mannvirkjumeWaWrumeignumviWlagningu_ fjarskipta $ ) virkja_ ԀeWaviWhaldYeirra,ogekkiverWurrbtt,eWalagning_ fjarskiptavirkja_ ԀleiWirtiltak %N!* mrkunar_ afnotamguleikum_ ԀviWkomandieignar,ogskaleigandi_ fjarskiptavirkis_ ԀYbta J&"+ tj;niW.Nistekkisamkomulagum_ b;tafjrhW_ ԀskalumkvrWunb;tafaraaWlgumum '", framkvmd_ eignarnms_ . '#- Ї   1 70.gr. 1 _ Eignarnm_ .      Ef_ fjarskiptafyrirtki_ ԀernauWsynlegtaWtryggjasrland,l;WeWaaWraeignsambandiviW  lagningueWareksturalmennra_ fjarskiptavirkja_ ԀogsamningumumkaupverWurekkiviWkomiW a m_ samgngurWherra_ Ԁheimila,aWfenginniumsgnP;stog_ fjarskiptastofnunar_ ,aWeigneWa ], hlutihennarstekinneignarnmigegnendurgjaldisemmetaskalsamkvmtlgumumfram ( kvmd_ eignarnms_ .SamYykkirWherrafyrireignarnmiskal_ m.a._ ԀhWYvaW_ eignarnemi_ Ԁsetji  tryggingufyrirgreiWslutlaWra_ eignarnmsb;ta_ ԀogkostnaWarviWmatiW.Nfst#fggg_ eignar   nmsbtur_ Ԁekkigreiddarhj_ eignarnema_ Ԁogskalrkissj;WurYbyrgjastgreiWsluYeirra.#ggfg"  X   71.& , gr.    Vernd_ fjarskiptavirkja_ .        Xarsem_ fjarskiptavirki_ Ԁerumekkireisamannvirki,setjaupptki,leggjappur,_ raflagnir_ ,   leiWslurogYvumlkt,gera_ jarWrask_ ԀeWaaWrar', #ԀrWstafanirerafgetahlotistskemmdir_ fjar O  skiptavirkjum_ ԀeWatruflanirrekstriYeirranemaWurhafiveriWaflaWupplUsingaumlegu K  YeirraogsamrWveriWhaftviWeiganda_ fjarskiptavirkisins_ Ԁumtilhgunframkvmdanna.   & a   NreynistnauWsynlegtvegna_ verklegra_ ԀframkvmdaaWflytjatileWabreytalegu_ fjar   skiptavirkja_ ,ogberYssemslkaframkvmdannastallankostnaWsemafYvkannaW {  leiWa,beinanog_ ;beinan_ ,nemaannaWhafiorWiWaWsamkomulagi.'a' wF   Ef_ jarWrask_ ԀeWaaWrarframkvmdirhafaleitttilskemmda_ fjarskiptavirkjum_ ԀeWatruflana B rekstriYeirraskalssemYeimhefurvaldiWYegarstaWtilkynnaYaWtileiganda_ fjarskipta   virkisins_ .Er_ tj;nvaldi_ ԀjafnframtskyltaWbtaallttj;nsemaf_ skemmdunum_ ԀleiWir,bWibeint  og;beint,YarmeWal_ viWskiptatap_ ,nemahannsUniframaWekkihafiveriWkomisthjtj;ni r Y;aWfyllstuaWgsluhafiveriWgtt. n=   NliggurfyriraWtki,_ raflagnir_ ,ppur,leiWslureWaYvumlktvaldatruflunrekstri_ fjar 9 skiptavirkis_ Ԁoger_ fjarskiptafyrirtki_ ԀYheimiltaWkrefjastrb;tafreigandantafar,enella  er_ fjarskiptafyrirtki_ ԀheimiltaWgeranauWsynlegarrWstafanirtilaWkomavegfyrirtruflun  YsemafYessuhlUst.NmtruflunaWYessuleytirekjatilgleysiseigandaviWkomandi i bnaWar,ogbereigandaYaWgreiWaallankostnaWsemafrb;tumleiWir. e4   Xarsem_ fjarskiptastrengir_ Ԁliggjasj;skulusj;farendursUnaaWgsluoggtavarWar.N 0 verWurtj;n_ fjarskiptastreng_ ,semvaldiWerafsetningieWagleysi,ogskalYssemtj;ni  hefurvaldiWbtabeintog;beint_ fjrtj;n_ ԀsemafYvhlUstnemahannsUniframaWhann  hafigertallarnauWsynlegarvarWarrWstafanirtilYessaWkomasthjtj;ni. `    XegarskiperinnaneWautanlandhelgiviWlagningueWaviWgerW_ fjarskiptastrengja_ Ԁogber \+! tilsUnis_ alYj;Wamerki_ ԀeWannurmerkiergefaYaWtilkynnaskulunnurskipsemsjeWa '" eigaaWgetasWYessimerkihaldasigeigiskemmraenmlufj;rWungfr_ ssmaskipinu_ .Net # ognnurveiWarfriskalhafasmufjarlgW.FiskiskipskuluY;hafat;lfstundafresttil  $ YessaWfjarlgjaveiWarfrisemliggjasj;. !W%   Nhefur_ dufl_ ԀveriWlagttvegna_ lagningar_ ԀeWaviWgerWarsstrengogskuluskipY S""& haldasigogveiWarfrumsnumeigiskemmraenmlufj;rWungfr_ duflinu_ . #'   EfskiphefurorWiWaWsleppa& a akkerieWaleggjaneteWannurveiWarfrislurnartilYess #( aWkomasthjYvaWskemma_ sstrengi_ ԀYaWkrfuumskaWabturfreiganda_ strengjanna_ , $ ) endahafistj;rnendurskipsinse'a#5kkistofnaWtilhttunnarafgleysi. %N!*   EfunnterskuluskipverjarYegarfratilb;karskUrsluumtj;niWsemstaWfestskalaf J&"+ stj;rnandaskipsins.AWaukiskaleiganda_ sstrengsins_ ԀeWa_ forsvarsmanni_ Ԁeigandatilkynnt '", umatburWinneinsflj;ttogkosturer. '#- Ї  _ XV_ .KAFLI 1  Fjarskiptihttutmum.   72.gr.  StWvun_ fjarskipta_ . a     ;friWartmumgetur_ samgngurWherra_ ԀsamkvmtkvrWunrkisstj;rnarmltfyrirum ], stWvun_ fjarskipta_ Ԁsemteljasthttulegryggirkisins. (   0neyWartilvikum,svosemviWeldgos,jarWskjlfta,snj;fl;W_ o.s.frv_ .,getur_ samgngurW  herra_ ԀaWbeiWni_ almannavarnarWs_ Ԁmltfyrirumtakmrkun_ fjarskipta_ ԀsemtruflaWgeta   _ neyWar_ Ԅog_ ryggisfjarskipti_ .samahttskalheimiltaWmlafyrirumaWtiltekin_ fjarskipta  X virki_ ԀskulinotuWYgu_ bjrgunaraWgerWa_ ԀogaWsettskuliuppnU_ fjarskiptavirki_ .Komiendur T #  gjaldtilgreinagreiWistYaWrrkissj;WisamkvmtmatiP;stog_ fjarskiptastofnunar_ .    &    _ XVI_ .KAFLI    ViWurlg_ o.fl_ .' >  O  &  73.gr. K  HeimildtilrekstrarstWvunar.'Ku?   &      _ Fjarskiptafyrirtki_ Ԁsemreka_ fjarskiptanet_ ԀeWaYj;nustusamkvmtalmennriheimildeWa   hafarttinditilaWnota_ tWnir_ ԀognmerskuluaWbeiWniP;stog_ fjarskiptastofnunar_ Ԁveita {  stofnuninniupplUsingarsamkvmtlgumumP;stog_ fjarskiptastofnun_ ԀsemnauWsynlegar wF erutilYessaWgangarskuggaumaWfariWseftirskilyrWumalmennraheimildaeWasr B stakrakvaWa,sbr.5.mgr.6.gr.'?     KomistP;stog_ fjarskiptastofnun_ ԀaWYeirriniWurstWuaW_ fjarskiptafyrirtki_ ԀfariekkiaW  skilmlumalmennraheimilda,skilyrWumsemtengjastrttindumeWasrstkumkvWumskal r stofnunintilkynna_ fjarskiptafyrirtkinu_ ԀumYessaniWurstWuoggefafyrirtkinutkifriaW n= komaskoWunsinniframfrieWalagfrabrotsittinnaneinsmnaWarfrdagsetningutil 9 kynningar,skemmritmasemfyrirtkiWsamYykkireWaP;stog_ fjarskiptastofnun_ ԀkveWur  umYegarumendurtekiWbroteraWrWaeWalengritmasemP;stog_ fjarskiptastofnun_ Ԁsam  Yykkir. i   Lti_ fjarskiptafyrirtki_ ԀekkiafbrotisnuinnansettratmamarkaskalP;stog_ fjarskipta e4 stofnun_ ԀgrpatilviWeigandi_ rWstafana_ .StofnuninnierYessusambandiheimiltaWbeita_ dag 0 sektum_ ,sbr.74.gr.Tilkynnaskal_ fjarskiptafyrirtki_ ԀumkvrWunstofnunarinnarsamt_ rk  stuWningi_ ԀviWhanaogskalveitaYvhfileganfresttilYessaWverWaviWkvrWun.    TilviWb;tarheimildum2.og3.mgr.erP;stog_ fjarskiptastofnun_ ԀheimiltaWbeita_ fjar `  skiptafyrirtki_ Ԁ_ dagsektum_ ԀfyriraWveitaekkiupplUsingarsemYeimerskyltaWafhendainnan \+! _ hfilegs_ ԀtmasemP;stog_ fjarskiptastofnun_ ԀkveWur. '"   ViWalvarlegogendurtekinbrotskilmlumalmennrarheimildareWaskilyrWumsem # tengjastrttindumeWasrstkumkvWumYegarrWstafanirtilaWtryggjaaWfariWverWiaW  $ lgumhafamistekistgeturP;stog_ fjarskiptastofnun_ ԀstWvaW_ netrekstur_ ԀeWaYj;nustu_ fjar !W% skiptafyrirtkis_ ԀeWaafturkallaWrttinditmabundiWeWavaranlega. S""&   P;stog_ fjarskiptastofnun_ Ԁgetur,efsannanirliggjafyrirumbrotskilmlumalmennrar #' heimildareWaskilyrWumsemtengjastrttindumeWasrstkumkvWumsemleiWirtilyfirvof #( andihttufyrirryggiogheilsualmenningseWageturskapaWalvarlegfjrhagslegeWa_ rekstr $ ) arleg_ Ԁvandamlfyrirnnur_ fjarskiptafyrirtki_ ԀeWanotendur_ fjarskiptaneta_ ԀeWaYj;nustu,tekiW %N!* _ brWabirgWakvarWanir_ ԀtilaWbtarstandinuWurenendanlegkvrWunertekin._ Fjar J&"+ skiptafyrirtkinu_ ԀsemhlutskalaWlokinni_ brWabirgWakvrWun_ ԀveitttkifritilYessaW '", komaskoWunumsnumframfriogleggjatilrbtur.XegarviWgeturP;stog_ fjarskipta '#- stofnun_ ԀstaWfest_ brWabirgWakvrWun_ Ԁsna. 1   74.gr.  ViWurlg. a     BrotlgumYessumogreglugerWumsettumsamkvmtYeimvarWasektum,enfangelsi ], alltaWsexmnuWumefsakirerumiklareWabrottrekuW. (   _ Gleysisbrot_ ԀskulueingnguvarWasektum.    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S""& samkeppnislaga,nr.8/1993,meWorWnumbreytingum.EfP;stogfjarskiptastofnuntekur #' ekkikvrWunumniWurfellingueWabreytingurttindafylgjaYaumeWviWsamrunasamrmi #( viWalmennarreglurflagarttar. $ )   XaWerekkieinhlttaWhagkvmastikosturinnrekstrifyrirtkjasaWstkkaYau.Tileru %N!* YeirsemviljafarahinaleiWinaogYaWYekkistaWfjarskiptafyrirtkjumsskiptniWursmrri J&"+ fyrirtkisemhvertumsigsrumkveWinnYttstarfseminnar.Lagtertil3.mgr.aWP;st '", ogfjarskiptastofnungetieinnigYessumtilvikumsamYykktyfirfrslurttindaaWuppfylltum '#- tilteknumskilyrWum.MeWalYeirraskilyrWaeraWfyrirtkisemverWurtilviWskiptinguhafi 1 getu,Y.m.t.efnahagsleganstyrkleika,tilYessaWstandasjlfstttaWnUtingutWniheimilda  samrmiviWskilyrWisemYeimfylgja.XannigekkiaWverahgtaWfarakringum  framsalsbannmeWYvaWskiptafyrirtkiYannigaWtWniheimildseinaeignhinsnUjaflags. a kvWi1.!3.mgr.skulueinniggildaumrttinditilaWnotanmereftirYvsemviWgeturtt. ], XaWgtieinkumveriWstWatilafskiptaafhlfuP;stogfjarskiptastofnunarefsamruni ( leidditilYessaWstuttnmereWanetk;WarsemskorturvrisfnuWusteinahendiogheftu  YannigsamkeppnismguleikamarkaWinum.   @ Um9.gr. 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J&"+   MeWgreininnierP;stog_ fjarskiptastofnun_ ԀfaliWaWskilgreinakveWna_ fjarskiptamarkaWi_  '", eftir_ Yj;nustutegundum_ ԀoglandsvWumeftirYvsemviW.UmeraWrWamarkaWiYarsem '#- rttltanlegtgtitalistaWleggjakvaWir_ fjarskiptafyrirtki_ .P;stog_ fjarskiptastofnun_ Ԁskal 1 viWYessavinnustyWjastviWmeginreglur_ samkeppnisrttar_ Ԁogskuldbindingarsamkvmt_ EES_ Ԅ  samningnumenhinarsWarnefndukveWaumnnarikvrWunframkvmdastj;rnar_ ESB_ Ԁog  _ Eftirlitsstofnunar_ Ԁ_ EFTA_ .Framkvmdastj;rn_ ESB_ ԀhefurYegarlagtgrunnaWtilmlumYar a semskilgreindireruYeir_ Yj;nustumarkaWir_ ԀYarsemstWagtiveriWtilYessaWhafaafskipti ], tileflingarsamkeppni.AWllujfnuverWaekkihfWafskiptiafnUjummrkuWum_ rri_  ( Yr;un,nemasrstkumtilvikumefmjgsterkrkliggjaaWbaki.Skv.16.gr.ergertrW  fyrirYvaW_ samgngurWherra_ ԀgetisettreglugerWumnnarisundurliWunmarkaWasemum   eraWrWa.  X @rrUm17.gr.      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O  StofnuningeturlagteinaeWafleirikvaWireftirYvsemtalinerYrftilYessaWeflasam K  keppni.WurenkvarWanireruteknarsemgetahaftveruleghrifmarkaWinnertlasttil   YessaWhagsmunaaWilumverWigefinnkosturaWkomaaWsj;narmiWumsnum.Xettafyrir   komulagfelursrverulegabreytingufrgildandilgumvarWandiskyldursemfyrirtkimeW {  umtalsverWamarkaWshlutdeildYurfaaWbera.GildandikvWiumaWgangfelasraW_ fyrir wF framkveWnarskyldurleggjastfyrirtkimeWumtalsverWamarkaWshlutdeild.0frumvarpinu B erhinsvegargertrWfyriraWskyldurverWilagWarfyrirtkieWafelldarniWurmeWsrstakri   kvrWunkjlfarmarkaWsgreiningar.SkyldurnarverWaYvsniWnaraWYrfummarkaWarins  hverjusinni.XrverWaekkilengurbundnarviWkveWinformaWgangsogmunP;stog r fjarskiptastofnunhafameirasvigrmtilYessaWkveWaumaWgangaWUmisskonaraWstWu n= eftirYvsemYrfertilYessaWkomavirkrisamkeppni.GerterrWfyriraWmarkaWs 9 greiningskv.V.kaflaverWiendurskoWuWmeWhfilegumillibili.EfniWurstWurslkrarendur  skoWunargefatilefnitilgetakvaWirfjarskiptafyrirtkjumeinnigveriWendurskoWaWar.    kvWiWerbyggt8.gr.aWgangsogsamtengingartilskipunarinnar. i @rrUm28.gr. 0   AWganguraWnetumogYj;nustuerlykilatriWifyrirnUfjarskiptafyrirtkimarkaWinum,  endaermrgumtilvikum;framkvmanlegtfyrirnUfyrirtkiaWkomasruppaWstWulk  inguviWYsemfyrirtkimeWumtalsverWamarkaWshlutdeildhefurkomiWsrupplngum `  tma.XrfgeturveriWaWgangiaWmargskonarnetumogYj;nustueWaannarritengdriaW \+! stWu.Skv.28.gr.sembyggWer12.gr.aWgangsogsamtengingartilskipunarinnargetur '" P;stogfjarskiptastofnunlagtkvaWirfyrirtkimeWumtalsverWamarkaWshlutdeildtilYess # aWstuWlaaWeWlilegrisamkeppnisstWu.0stafliWuma!i2.mgr.erunefnddmiumkvaWir  $ semleggjamfjarskiptafyrirtkiYessumtilgangiY;ttekkisumtmanditalninguaW !W% rWa.Skv.aliWmkrefjastYessaWfjarskiptafyrirtkiveitihverskonaraWgangaWnetumeWa S""& hlutaYeirraog/eWaaWstWuogeraWganguraWheimtaugumnefndursemdmi.Umleigu #' hefWbundnumheimtaugumferalmenntskv.34.gr.enmgulegtvriaWleggjasrstakar #( skyldurvarWandiheimtaugarogaWstWusemYeimtengdistskv.28.gr.0bliWergertaW $ ) skylduaWbj;WakveWnaYj;nustuheildslusemmungeraYaWmgulegtfyrirannaWfjar %N!* skiptafyrirtkiaWendurseljaYj;nustu.Xettageturm.a.ttviWYegarfyrirtkisemgeturekki J&"+ boWiWalhliWaYj;nustugegnumsitteigiWnetvillbj;WaviWskiptavinumsnumuppheildar '", lausnirfjarskiptaYj;nustu.XgeturveriWrttltanlegtYguvirkrarsamkeppniaWskylda '#- fyrirtkimeWumtalsverWamarkaWshlutdeildtilYessaWseljakveWnaYj;nustuheildslu, 1 t.d.aWseljatenginguviWtalsmanetiWheildslutilfyrirtkissemermeWviWskiptavini  fstuforvali.0cliWerukvWisemtengjastgagnvirkriYj;nustueWasUndarnetYj;nustuog  eigat.d.aWgreiWafyrirstafrnusj;nvarpi.DliWurfjallarumsamnUtinguhsnWisfyrirfjar a skiptavirkieWaannarskonarsamnUtingubyggingum,mstrumogkapalstokkum.25.gr. ], fjallarumaWgangaWaWstWuenskv.27.gr.erhgtaWveitaaWganggrundvellisamkeppn ( issj;narmiWantillitstillandfrWieWaumhverfisaWstWna.EliWurnrtilYj;nustusemYarf  tilYessaWendanlegirnotendurgetifengiWsambandsnmilliendmiumslkterugreindar   netsYj;nustasemm.a.hefurYUWingusambandiviWsmtlnmersemhafaveriWfluttmilli  X fjarskiptafyrirtkjaogreikimillifarsmanetasemgerirnotendumkleiftaWfsmtlafgreidd T #  Y;aWYeirsukomnirtfyrirYj;nustusvWinetsinssemYeirtengjast.Skv.fliWmkrefjast    YessaWboWinnsaWganguraWUmsumrekstrarkerfumoghugbnaWiYegarslkuraWgangur    telstveranauWsynlegurYgusamkeppnimillifjarskiptafyrirtkja.Skv.gliWmgerakrfur   umsamtengingunetaeWanetaWstWuumframYaWsemleiWirafalmennumkvWumumsam O  tengingu24.gr.0hliWerkvWiumaWgangfyrirsUndarnetenYaWfelursraWYj;nustu K  veitandiveitirallaYj;nustugegnumnetannarsfyrirtkis,enstj;rnarsamtsamskiptumviW   notendurlktogYeirvrutengdirhanseiginneti.sWusturumhefurhugiYvaWreka   sUndarfarsmanetaukist.EkkirkirallsstaWarsamrmiskilgreiningusUndarfarsmanetum {  ensameiginlegtYeimeraWsUndarnetinnihaldaekkiYrWlausarm;WurstWvar.Xj;nustuveit wF andisemrekursUndarnetYarfYessvegnaalltafaWfaWgangaWm;WurstWvumfarsmaneti B annarsaWilaogoftarenekkiaWmiWlgrismstWhans.AWlokumeriliWursemfelursr   aWveitamegiaWgangaWannarriaWstWuengreinirfyrristafliWumefhnertalin;missandi  fyrirviWkomandistarfsemiogekkierraunhftfyrirnUttfyrirtkiaWkomasruppsambri r legriaWstWu.ViWbeitingukvWa1.!2.mgr.berP;stogfjarskiptastofnunaWtakamiWaf n= atriWumsemtalineruuppstafliWuma!f3.mgr.ErYarfyrstaWgetaaliWarumtknilega 9 ogfjrhagslegamguleikaumskjandatilaWnotaeiginaWstWueWakomahenniupp.Skv.  bliWberaWtakamiWafmguleikumfjarskiptafyrirtkisaWveitaYannaWgangsembeWiW  erumenUmsarstWurgetaveriWfyrirYvaWekkierhgtaWveitakveWnategundaWgangs. i Xskalskv.cliWhafamiWafupphaflegrifjrfestingueigandaaWstWunnaroghttusem e4 tekinvarmeWhenni.DliWurtekurtilnauWsynjarYessaWverndasamkeppnifjarskiptamark 0 aWitilframtWar.HugverkartturerannaWatriWisemtakaskaltillittilskv.eliWogaWlokum  skalP;stogfjarskiptastofnuntakamiWafframboWiYj;nustu.llYessiatriWiberP;stog  fjarskiptastofnunaWmiWaviWYegartekinerkvrWunvarWandiskyldutilaWveitaaWgang. `  Xettaerusj;narmiWvarWandimeWalh;fogvgihagsmunaYeirraaWilasemmliWvarWar. \+! @rrUm29.gr. #   Skilmlarsemgildafyrirsamtenginguog/eWaaWgangaWnetumogYj;nustuskiptanrll  $ nUfjarskiptafyrirtkimiklumliYvaWskilmlarnirgetahaftrslitahrifmguleikaYeirra !W% aWskapasrf;tfestumarkaWinum.XaWmveralj;staWsamkeppnisstaWaYessarafyrir S""& tkjaerhttuefYaubaviWmismunandiskilmla.XaWauWveldarfyrirtkjumaWkomainn #' markaWeffyrirsegjanlegterhvaWakjreruboWivarWandiaWgangogYj;nustusemYau #( YurfaaWkaupaafWrumfyrirtkjumoghverergrundvllurverWlagningarogannarraskil $ ) mla.XessvegnaerP;stogfjarskiptastofnunYessarigrein,sembyggWer9.gr.aWgangs %N!* ogsamtengingartilskipunarinnar,veittheimildtilYessaWleggjakvaWirumgagnsiog J&"+ skyldafjarskiptafyrirtkitilYessaWbirtaopinberlegaUmsarupplUsingarumb;khald,tkni '", lausnir,einkennineta,skilmlaogskilyrWifyrirafhendingu,svoogumnotkunogverW.Ef '#- sUntYykiraWbirtingupplUsingagetiskaWaWmikilsverWafjrhagslegahagsmunifyrirtkisog 1 sanngjar&  ntogeWlilegteraWupplUsingarfarileyntgeturP;stogfjarskiptastofnunveittund  anYgu'+frbirtinguYeirra.    XegarfjarskiptafyrirtkiergertaWgtajafnrWis,sbr.30.gr.,geturP;stogfjarskipta a stofnunskv.2.mgr.lagtskyldurfyrirtkiWaWgefatsundurliWaWviWmiWunartilboW.ViW ], miWunartilboWiWaWgefallummarkaWsaWilumkostYvaWsjhvaWerboWisambandi ( viWaWgangogsamtenginguogtryggjaaWnnurfjarskiptafyrirtkiverWiekkikrafinum  greiWslufyrirYj;nustuogaWstWusemerYeimekkinauWsynleg.P;stogfjarskiptastofnun   erveittheimildtilYessaWkrefjastbreytingaviWmiWunartilboWumogsmuleiWisaWsetja  X reglurumhvaWskuliveraefnisamntengingarsamningaogviWmiWunartilboWa.Samkvmt T #  gildandilgumerfyrirtkimeWumtalsverWamarkaWshlutdeildskyltaWbirtaviWmiWunartil    boWvarWandisamtengingutalsmanetaogheimtaugaleigu.SamkvmtYessarigreingeturs    skyldaeinnigveriWlgWvarWandiaWgangaWannarriaWstWu.   @rrUm& a 30.gr. K    HliWstWrkliggjaaWbakiYessarigreinog29.gr.P;stogfjarskiptastofnunerhrheim   ilaWaWleggjafjarskiptafyrirtkimeWumtals'aKverWamarkaWshlutdeildskyldursemkomaeiga   vegfyrirmismununsambandiviWkjr,Y.m.t.gjldogskilmla,semboWineruWrumfyr {  irtkjumsambandiviWaWgangogsamtengingu.HiWsamaaWgildafyrirYj;nustusemveitt wF erinnanfjarskiptafyri&  rtkisinseWad;tturfyrirtkjumogsamstarfsaWilum.Greininbyggist B 10.gr.aWgangsog'Bssamtengingartilskipunarinnar.   @rrUm31.gr. r   01.mgr.segiraWP;stogfjarskiptastofnungetilagtfjarskiptafyrirtkimeWumtalsverWa n= markaWshlutdeildskyldurumaWskilnaWb;khaldiaWYversnertirstarfsemisemvarWar 9 samtenginguog/eWaaWgangaWnetumogYj;nustu.KrefjastmYesseinnigaffyrirtkisem  rekurbWinetogYj;nustuaWheildsluverWogmillifrtverWmillideildasgagnsttsvo  aW;rttmtarniWurgreiWslureigisrekkistaWmeWkveWinniYj;nustu.P;stogfjarskipta i stofnungeturkveWiWformb;khaldsogaWferWirsemnotaviWaWskilnaWmismunandistarf e4 semib;khaldinu. 0   Samkvmt2.mgr.erP;stogfjarskiptastofnunveittvaldtilYessaWkrefjastafhendingar  b;khaldsgagnatilYessaWgangarskuggaumaWfylgtsreglumumjafnrWioggagnsi.  FyrirmyndkvWisumb;khaldsleganaWskilnaWer11.gr.aWgangsogsamtengingartilskip `  unarinnar. \+! @rrUm32.gr. #   XessigreinerbyggW13.gr.aWgangsogsamtengingartilskipunarinnar.  $   XaWereinnafgrundvallarYttunumsemstuWlaWgetaaWvirkrisamkeppniaWheildsluverW !W% fjarskiptafyrirtkjameWumtalsverWamarkaWshlutdeildssanngjarntogeWlilegt.Xegarmark S""& aWsgreininghefurleitttilYeirrarniWurstWuaWskortursamkeppnileiWitilYessaWfjarskipta #' fyrirtkikrefjistofhrragjaldaeWaaWmismunurheildsluogsmsluverWifyrirtkiss #( ;eWlilegaltillgeturP;stogfjarskiptastofnunlagtfyrirtkiWUmsarkvaWirvarWandi $ ) verWlagningu.SetjamkrfuumaWgjaldskrmiWistviWkostnaWogaWhaldiWverWikostn %N!* aWarb;khald. J&"+   SnnunarbyrWiYessaWgjaldskrbyggistraunkostnaWiskalskv.2.mgr.liggjahjviW '", komandifjarskiptafyrirtki. '#-   KrefjastmYessaWfjarskiptafyrirtkigerikostnaWarlkantiltreikningskveWnum 1 gjldum.NnarverWurkveWiWumgerWslkralkanareglugerW,sbr.5.mgr.,meWhliWsj;n  afYvhvaWteljastviWurkenndaraWferWirmeWalEESrkja.    Samkvmt4.mgr.geturP;stogfjarskiptastofnunviWtreikningakostnaWitekiWmiW a afkostnaWiviWsamskonarYj;nustuhjfyrirtkisemtelstrekiWhagkvmanhttogsmu ], leiWisnotaWb;khaldsaWferWirsemerufrbrugWnaraWferWumfjarskiptafyrirtkisins.Endaget ( urveriWYrfaWkomavegfyriraWfyrirtkisemkaupaYurfaYj;nustunaberihallannaf  ;hagkvmnirekstriogb;khaldsaWferWumsemYj;naeinhliWahagsmunumseljandans.     05.mgr.ergertrWfyriraWsamgngurWherrasetjireglugerWumnnaritfrslukostnaW  X argreiningarogaWskilnaWarb;khaldifjarskiptafyrirtkjaogerutilgreindnokkuratriWisem T #  Yarskalgeraskil.    @rrUm& a 33.gr.     019.gr.gildandilagaersskyldalgWP;stogfjarskiptastofnunaWtryggjaaWa.m.k. O  eittfjarskiptafyrirtkibj;WiframnauWsynleg'a k arleigulnur.033.gr.frumvarpsinssegiraWrki K  ekkivirksamkeppnileigulnumarkaWiskulitnefnafjarskiptafyrirtkimeWumtalsverWa   markaWshlutdeildYessusviWiallsstaWarlandinueWakveWnumlandsvWum.Xessifyrir   tkiskulubj;WaYrtegundirogfjldaleigulnasemP;stogfjarskiptastofnunkveWur. {  kvWiWeraWallegahugsaWtilaWtryggjaaWgangannarrafjarskiptafyrirtkjaaWleigulnum wF heildslu,ensamrmiviW18.gr.alYj;nustutilskipunarinnarnrkvWiWneinnigtil B leigulnasmslueftirYvsemviW.   @rrUm34.gr. r   kvWiumheimtaugaleigusemeraWfinna20.gr.gildandilaga,meWsWaribreytingum, n= sbr.lgnr.145/2001,erefnislega;breytt. 9        v  b @rrUm35.gr.    kvWiumreikimillifarsmanetainnanlandsernokkuWbreyttfrgildandilgum.N i ergertrWfyriraWekkiYurfillumtilvikumaWmetaYrffyrirreikitfrrekstrarforsendum e4 einstakrafarsmastWvaheldurgetimatiWveriWmiWaWviWkveWinsvWiogskuliYveita 0 aWgangaWfarsmanetiheildsinnikveWnumsvWumefskilyrWikvWisinserufyrir  hendi.Eins&  ergertrWfyriraWmetamegiYrfinafyrirreikisamningtfrsj;narmiWumum  eflingusam' keppni. `    Samkvmt2.mgr.skulufyrirtkileitastviWaWsemjasnmilli,enefekkisemstgetur \+! P;stogfjarskiptastofnuntekiWkvrWunumkrfurumaWgang,skilmlaoggjld.XaWer '" skilyrWifyrirreikiaWgangiaWfyrirtkisemkrefstreikishafisjlftyfiraWrWafarsmanetiYar # semYvverWurviWkomiW.HafifyrirtkisemkrefstaWgangsaWfarsmanetiekkiyfirneinum  $ farsmastWvumaWrWafellurslkkrafaundiralmennaaWgangskvWiW27.gr. !W%   kvWi4.mgr.20.gr.gildandilaga,semfastseturverWfyrirreikiaWgangviWgjaldskr S""& aWfrdregnumYj;nustuliWumsemekkierYrf,erfelltniWur.MeginreglanverWuraWaWilar #' semjiumverW.EfhinsvegarertaliWaWgjldsemfariWerframsusamkeppnishamlandi #( geturP;stogfjarskiptastofnunbeittalmennumreglum32.gr.umverWlagningugagnvart $ ) fyrirtkjummeWumtalsverWamarkaWshlutdeild. %N!* @rrUm36.gr. '",   FjrhagsleguraWskilnaWursrleyfisstarfsemiogfjarskiptastarfsemierefnigreinarinnar. '#- Fjarskiptafyrirtkisemnj;taeinkaeWasrrttindaWrumsviWumenfjarskiptumskulu 1 haldafjarskiptastarfsemisinniaWskilinnifrannarristarfsemisvoaWtilokamegiaWtekjur  afstarfsemisemnUtureinkarttareWaverndarverWinotaWartilaWstyrkjafjarskiptastarfsemi  fyrirtkisinsogrUrameWYvsamkeppnisaWstWuannarrafyrirtkja.GtaskalYesssrstak a legaaWfjarskiptarekstursamkeppniverWiekkiniWurgreidduraftekjumafstarfsemisem ], vernduWerafeinkaleyfieWaannanhtt.kvWigreinarinnarsembyggjast13.gr.ramma ( tilskipunarinnareigaviWumllfyrirtkisemnj;taeinkarttareWaverndarntillitstil  markaWshlutdeildarYeirra.XaueigajafntviWhvortsemfjarskiptareksturinnferframinnan   hinsverndaWafyrirtkiseWafyrirtkisemYaWhefuryfirrWyfir.  X @UmV& a III.kafla.      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J&"+   GerWhefurveriWbreyting1.mgr.frgildandilgum.kvWiWumaWskrifendurskuli '", eigarttreikningumfyrirfjarskiptaYj;nustusundurliWuWumeftirtegundYj;nustuYeimaW '#- kostnaWarlausugildirneingnguumalYj;nustu,endabyggistkvWiW10.gr.ogI.viW 1 aukaalYj;nustutilskipunarinnar.0kvWinufelstaW;heimilteraWinnheimtasrstaktgjald  fyrirreikningagerWinasemslka,enYaWtilokarekkiaWinnheimturskostnaWurviWtsend  ingureikninga.Skv.2.mgr.erheimiltaWbj;WaskrifendumnnarisundurliWunreikningi a fyrirhfilegagreiWsluoggildirYettat.d.YegarsundurliWuWerumismunandismtlreikn ], ingstmabilinu.SlkirreikningarverWaekkigefnirtnemaskrifandi;skiYessoguppfyllt ( suskilyrWiumverndpers;nuupplUsinga.skrifandialltafheimtinguaWf;sundurliWaW  anreikning;skihannYess.     03.mgr.ertekiWframaWsmtlsemerugjaldfrjlsmegiekkikomaframsundurliWuW#fgggum  X reikningi,endagetaupplUsingarumslksmtlfaliWsrviWkvmarpers;nuupplUsingar#ggfg0. T #    Samkvmt4.mgr.ersamgngurWherraheimiltaWsetjareglugerWummeWferWupplUsinga    semnauWsynlegarerusambandiviWreikningagerW,sundurliWunreikningaogmlsmeWferW    vegnakvartana.     kvWi5.mgr.erunr;breyttfrgildandilgum,en6.mgr.erP;stogfjarskiptastofn O  unheimilaWaWveitaundanYgufr5.mgr.tilvikumYarsemekkiertalinYrfsrstakri K  tilkynninguumyfirgjald.Xettagtit.d.ttviWumUmisskonarupplUsingaYj;nustusemveitt   erstuttnmerumefgjaldtakaerekkirh;fi.   @[[Um39.gr. wF   GreinYessieraWskilinfrgreinumreikninganotendagildandilgumYvaWbeturY;tti B faraYvaWhafakvWiWsrstakrigreinenYaWeraWmestu;breytt.   @ Um40gr. r   Greininerefnislega;breyttfr55.gr.gildandilaga.MeWhliWsj;nafWruefniYessakafla n= frumvarpinuYykirkvWiWeigaheimahr. 9 @rrUm41.gr.    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Greininerefnislega;breyttfr42.gr.gildandilaga. i @rrUm68.gr. 0   GerWarhafaveriWnokkrarbreytingarfrgildandilgum.01.mgr.erorWalagiWalmennara  enWurenekkitengteingngubnaWifarartkjum.Skv.2.mgr.verWurekkigerWkrafaum  aWYeirsemstarfrkjaYrWlausanbnaWhafifengiWsrstakaYjlfunnemaaWbnaWurinn `  gegniryggishlutverkieWahafisendiaflmeiraen100vtt.XeirsemtlaaWnotafjarskipta \+! bnaWskipaogflugvlaverWaaWhafafengiWhjP;stogfjarskiptastofnunskrteinital '" stWvavarWarsemveitaalYj;WlegrttindiogskuluYessvegnafylgjaalYj;WasamYykktum. # UmskjandaumskrteiniberaWleggjaframggntilsnnunarYvaWhannhafifengiWYjlf  $ unnotkunYrWlaussbnaWarsk;lasemP;stogfjarskiptastofnunviWurkennir. !W%   03.mgr.ernUmliumaWveitamegitlendingumsemhrdveljaumstundarsakirundan S""& YgutilYessaWstarfrkjafjarskiptabnaWentilskiliWeraWYeirhafirttinditilslksheima #' landisnu. #(   04.mgr.erP;stogfjarskiptastofnunveittheimildtilYessaWsetjannarireglurumstarf $ ) rkslufjarskiptabnaWarhndumeinstaklinga. %N!*   05.mgr.hafaveriW&  gerWarYrbreytingaraWgerterrWfyrirumsgnhagsmunasamtaka J&"+ hugamannaWurenleyfitilrad;hugamannaeru'J&veittenekkiskiliWhvertheitisamtak '", annaskuliverahverjusinni.RUmkaWerumrtterlendrarkisborgaratilYessaWfleyfi '#- rad;hugamannahrlandi. 1 @UmXIV.kafla.    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