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(z$.  y Fjrmlafyrirtki,sembUWuruppvrsluframseljanlegrafjrmlagerninga,erheimilt ( aWvarWveitaframsalsritanirskv.1.mgr.srstakriskrmeWangerningurinnervrsluYess,  endasuslkarframsalsritanirfrWarinnbrfiWYegarYaWhverfurrvrslu  fjrmlafyrirtkisins.Fjrmlafyrirtki,semhyggstnUtasrYessaheimild,beraWaflasr a samYykkisFjrmlaeftirlitsinsfyrirfyrirkomulagivrsluogYvupplUsingakerfisem T, fyrirhugaWeraWnota.   y ViWskiptavinur,semveitthefurfjrmlafyrirtkiumboWskv.1.mgr.,geturekkibeint  krfumaWframsalshafameWstoWheimildarskortifjrmlafyrirtkisins,nemaumboWYess   tilframsalshafisUnilegaveriW;fullngjandi.  X   13.gr.    AWskilnaWureinstakrastarfssviWa.       y FjrmlafyrirtkiskalsUnaframaWkomiWsvegfyrirhagsmunarekstra   verWbrfaviWskiptummeWskUrumaWskilnaWieinstakrastarfssviWaYess(knamrar). wO      14.gr.    ViWskiptifyrireiginreikning.      y 0tengslumviWverWbrfaviWskiptifjrmlafyrirtkisfyrireiginreikningog {  verWbrfaviWskiptistj;rnenda,starfsmanna,eigendavirkraeignarhlutasamkvmtlgumum nF fjrmlafyrirtkiogYeirrasemerufjrhagslegatengdirframangreindumaWilumskal 9 fjrmlafyrirtkigtaeftirtalinnaatriWa:  ! ! x(80"A0J"  A0Ji y2  1  .3  Ԉ0    aWfyllstatrverWugleikafjrmlafyrirtkisinssgtt,A0Jii݌   Ќ  "A0J"  A0Jj y2  2  .3  Ԉ0    aWfullurtrnaWurrkigagnvartfjrhagslega;tengdumviWskiptavinum,A0Jjj݌r   Ќ  "A0J"  A0Jk y2  3  .3  Ԉ0    aWviWskiptinsusrstaklegaskrWogA0Jk l݌e=   Ќ  "A0J"  A0Jl y2  4  .3  Ԉ0    aWstj;rnfjrmlafyrirtkisinsfikerfisbundnarupplUsingarumviWskiptinoghafi 0 eftirlitmeWYeim.A0Jlm݌   Ќ    15.gr. i Reglurfjrmlafyrirtkja. \4    y FjrmlafyrirtkiskalsUnaframaWkvWum6.,13.og14.gr.sfylgtmeWsetningu ' reglnaYaraWltandisemstaWfestarskuluafFjrmlaeftirlitinu.0reglunumskalgera  srstakagreinfyrireftirlitimeWframfylgnireglnannainnanfjrmlafyrirtkisins.Reglurnar  skuluveraaWgengilegarviWskiptavinum.FjrmlafyrirtkiberaWgeraFjrmlaeftirlitinu `  greinfyrirfrvikumfrkvWumYeirrareglna. S+!   III.KAFLI #  SamningsbundiWuppgjrafleiWna.  $  16.gr. !W% GildissviWkaflans. J""&    y kvWiYessakaflatakatilskuldajafnaWarogtryggingarrttindatengslumviWafleiWur. #'   17.gr. $ ) SkuldajfnuWur. v%N!*    y Skriflegursamningur,einneWafleiri,millitveggjaaWilaumaWskyldurYeirrasamkvmt A&"+ afleiWuskulijafnasthverm;tiannarri,meWskuldajfnuWi,viWendurnUjuneWaviWvanefnd,  '", greiWslustWvun,&  nauWasamningaeWagjaldYrotaskipti,skalhaldagildisnuaWfulluYrttfyrir '#- kvWi91.og100.gr.laganr.21/1991,umgjaldYrotaskiptio.fl.''s (z$. Ї  18.gr. ( Tryggingarrttindi.     y TryggingarrttindumsemsetterutiltryggingarviWskiptummeWafleiWurverWurekkirift  YrttfyrirkvWi137.gr.laganr.21/1991,umgjaldYrotaskiptio.fl. a   Ӏ  IV.KAFLI   BtboWverWbrfa.   19.gr.   GildissviWkaflans.  X    y kvWikaflaYessatakatilalmennratboWaverWbrfa. K #    Ӏ20.gr.    AlmennttboW.      y MeWalmennutboWiverWbrfaerttviWsluverWbrfasamaverWbrfaflokkisemboWin wO  erualmenningitilkaupsmeWkynningueWameWWrumhtti,endasuverWbrfsamaflokki B  ekkiskrWskipulegumverWbrfamarkaWi.     y AlmennttboWverWbrfa,hvortheldurerupphaflegrislueWasWarislu,erhWYvaW   tboWslUsinghafiveriWgefintsamrmiviWkvWilagaYessara. {   y  nF   21.gr. 9 UpplUsingartboWslUsingu.     y BtboWslUsingskalgeymaYrupplUsingarsemmeWhliWsj;nafeWlitgefandansog  verWbrfannaerunauWsynlegarfjrfestumtilYessaWYeirgetimetiWeignirogskuldir, r fjrhagsstWu,afkomuogframtWarhorfurtgefandasemogYaurttindisemfylgja e= verWbrfunum,einsognnarermltfyrirumreglugerW. 0   22.gr.  UndanYgafrbirtingutboWslUsingar. i    y HafitboWslUsingveriWbirtsamrmiviWkvWi20.gr.erekkiYrfaWbirtanUja \4 tboWslUsingutengslumviWalmennttboWnemaliWiWsmeiraen12mnuWirfrbirtingu ' tboWslUsingartilfyrstasludagsnUjutboWieWaeforWiWhafabreytingarhgum  tgefandasemtlamaWhafiveruleghrifmarkaWsverWverWbrfanna.    23.gr. S+! UndanYgafrreglumumalmennttboW. "    y UndanYeginkvWum20.gr.eru: # ! ! z(08x"A0J"  A0J y2  1  .3  Ԉ0    BtboWYarsemeitteWafleirieftirtalinnatilvikaeigaviW:A0JJ݌ $   Ќ  "C"  CD0 y 0y y e2  a  .3  Ԉ0    Hlutabrf,samlagshlutabrfeWasamvinnuhlutabrferueinungisboWin !W% forgangsrttarhfumflagioghmlurerulagWarviWskiptimeWbrfinsamkvmt J""& lgumeWasamYykktum.CDq݌#'   Ќ  "C"  C10 y 0y y e2  b  .3  Ԉ0    Hlutabrf,samlagshlutabrfeWasamvinnuhlutabrferueinungisboWineigendum #( flaginu,endasuYeirfrrien50oghlutaf,stofnfsamlagsflagseWastofnsj;Wur $ ) Bdeildarsamvinnuflagslgrien50millj.kr.C1^݌v%N!*   Ќ  "C"  CD0 y 0y y e2  c  .3  Ԉ0    VerWbrferuboWintilgreindumafmrkuWumh;piaWilanauglUsingareWa A&"+ kynningar,endasuekkifleirien25aWilarh;pnumsemekkiteljastfagfjrfestar.CDq݌ '",   Ќ  "C"  C0 y 0y y e2  d  .3  Ԉ0    tlaWheildarsluverWverWbrfannanemurekkimeiraen5millj.kr.CA݌'#-   Ќ  "C"  Ch0 y 0y y e2  e  .3  Ԉ0    HverfjrfestirYarfaWreiWaaf&  hendia.m.k.5millj.kr.tilkaupaverWbrfunum'(S.Ch݌(z$.   Ќ  "C"  C0 y 0y y e2  f  .3  Ԉ0    VerWbrferueingnguboWinfagfjrfestum.C݌(   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    VerWbrfafeftirfarandigerWum:A0JL݌   Ќ  "C"  C!0 y 0y y e2  a  .3  Ԉ0    VerWbrfsemgefinerutaWtluWumarkaWsverWia.m.k.5millj.kr.hvert.C!N݌   Ќ  "C"  C0 y 0y y e2  b  .3  Ԉ0    HlutdeildarskrteiniverWbrfasj;WaeWafjrfestingarsj;Wa.C݌a   Ќ  "C"  Cю0 y 0y y e2  c  .3  Ԉ0    VerWbrfsemgefineruttengslumviWyfirtkutilboW.Cю݌T,   Ќ  "C"  C0 y 0y y e2  d  .3  Ԉ0    VerWbrfsemgefineruttengslumviWsamrunafyrirtkja.CC݌   Ќ  "C"  C\0 y 0y y e2  e  .3  Ԉ0    Jfnunarhlutabrfognnurhlutabrfsemhluthafarfafhentnendurgjalds.C\݌   Ќ  "C"  C0 y 0y y e2  f  .3  Ԉ0    HlutabrfeWaverWbrfsemerugildihlutabrfaefYaueruboWinskiptumfyrir   hlutabrfsamaflagihafiboWiWhinumnUjuverWbrfumekkifrmeWsr  X hkkunhlutafflaginu.Cْ݌K #    Ќ  "C"  C0 y 0y y e2  g  .3  Ԉ0    VerWbrfsemvinnuveitandieWaaWilitengdurhonumbUWureingngunverandieWa    fyrrverandifastrWnumstarfsmnnumsnum,eWaverWbrfsemboWineruframYgu    Yeirra.Cܔ݌    Ќ  "C"  C0 y 0y y e2  h  .3  Ԉ0    VerWbrfsemtilerukominvegnabreytingabreytanlegumskuldabrfumeWavegna wO  YessaWneytterrttindasamkvmtvalrttarsamningi,svoogverWbrfsemboWineru B  skiptumfyrirskiptanlegskuldabrf,endahafitboWslUsinghinumbreytanlegu    eWaskiptanleguskuldabrfum,eWaYeimverWbrfumsemvalrttarsamningifylgja,   veriWgefint0slandi.CՖ݌{    Ќ  "C"  C0 y 0y y e2  i  .3  Ԉ0    VerWbrfsemgefinerutaflgaWilum,semekkierureknirhagnaWarskyniYeim nF tilgangiaWaflafjrtilframdrttarmarkmiWumsnum,ogltaekkiaWhagsjlfra 9 lgaWilanna.C݌   Ќ  "C "  C|0 y 0y y e2  j  .3  Ԉ0    VerWbrfsemgefinerutafrkjumEvr;pskaefnahagssvWinueWaerumeW  rkisbyrgW.C|݌r   Ќ   y FjrhWir1.mgr.skulualdreinemalgrifjrhWensemnemurjafnvirWi40Ysund e= evra(EUR)slenskumkr;nummiWaWviWopinbertviWmiWunargengieinsogYaWerskrW 0 hverjusinni.    24.gr. i Slutrygging. \4    y MeWslutrygginguerttviWsamningmillifjrmlafyrirtkisogtgefandaeWaeiganda ' verWbrfaYarsemfjrmlafyrirtkiWskuldbindursigtilYessaWkaupa,innantiltekins  tmamarksogfyrirframkveWnuverWi,YannhlutaverWbrfasemskriftnstekkifyrir  almennutboWi. `   y NtekurfjrmlafyrirtkiaWsrslutryggingutengslumviWalmennttboWogskalY S+! litiWsvoaWYaWbyrgisteinungisaWfullngjandiskriftfisttilaWtboWiWtakist,nema " umannaWssrstaklegasamiW. #   & , 25.gr. !W% Umsj;nmeWalmennutboWiogathuguntboWslUsingum. J""&    y FjrmlafyrirtkisemtilYesshefurheimildsamkvmtstarfsleyfisnuskalhafaumsj;n #' meWalmennutboWiverWbrfa.',!u #( & ,  y FjrmlaeftirlitiWskalhafaumsj;nmeWathuguntboWslUsingum.X;skulukauphallir $ ) annastathugunskrningarlUsingumsamkvmtlgumumstarfsemikauphallaog v%N!* skipulegratilboWsmarkaWaYegar;skaWereftirskrninguviWkomandikauphll,endaerhn A&"+ tekin',$բsemgildtboWslUsing.FjrmlaeftirlitiWgetur&  faliWskipulegumverWbrfamrkuWum  '", aWannastathuguntboWslUsingum' 'ԀWrumenYeimsemkveWiWerum2.mlsl. '#-  y X;knunfyrirathuguntboWslUsingumskalkveWinafFjrmlaeftirlitinueWa (z$. viWkomandiskipulegumverWbrfamarkaWiskv.2.mgr. (  y SeWlabanki0slandsgetursettnnarireglurumfyrstasludageinstkumalmennum  tboWumYvskyniaWdragarsveiflumframboWinUrraverWbrfaverWbrfamarkaWinum.    V.KAFLI T,  Breytingeignarhaldiverulegshlutar.   26.gr.  GildissviWkaflans.      y kvWiYessakaflagildaumbreytingareignarhaldiverulegshlutarhlutaflagisem  X hefurfengiWskrningufyrireinneWafleiriflokkahlutabrfaskipulegumverWbrfamarkaWi. K #    27.gr.    Flggunarskylda.      y MeWverulegumhlutlgumYessumerttviW5%atkvWisrttareWanafnverWshlutafjr, wO  ogmargfeldiYaraf,alltaW90%. B   y XegaraWilinrverulegumhlut,eWahkkaruppfyrireWalkkarniWurfyrirslkanhlut,    berhonumaWtilkynnaYaWtilviWkomandiskipulegsverWbrfamarkaWaroghlutaflagsYegar   staW.Tilkynninggrundvelli8.tlul.28.gr.skalfaraframsamningsdegi. {   y 0tilkynninguskv.2.mgr.skulukomaframupplUsingarumnafnogheimilisfang nF flggunarskyldsaWila,nafnverWhlutafjroghlutfallYessafheildarhlutafflagsins, 9 hlutabrfaflokkefYaWviW,fyrirogeftirhintilkynningarskylduviWskipti,oghvaWa  grundvelliviWkomandivarWtilkynningarskyldurskv.28.gr.,samtWrumYeimupplUsingum  semviWkomandiskipulegurverWbrfamarkaWurmeturnauWsynlegar. r   28.gr. 0 Afmrkunverulegshlutar.     y XegarkvarWaWerhvortumveruleganhlutsaWrWaskallitiWtilhlutabrfasem:  !  ! |(80 z"A0J"  A0J~ y2  1  .3  Ԉ0    viWkomandiaWilisjlfureWaaWilisemhannerfjrflagiviW,A0J~݌i   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    annareWaaWrirrWayfireiginnafnifyrirhndviWkomandiaWila,A0Jذ݌\4   Ќ  "A0J"  A0Jڱ y2  3  .3  Ԉ0    erueigulgaWilasemviWkomandiaWilihefuryfirrWyfir,A0Jڱ݌'   Ќ  "A0J"  A0J y2  4  .3  Ԉ0    erueiguYriWjaaWilasemviWkomandiaWilihefurgertskriflegansamningviWumaW  takauppvaranlega,sameiginlegastefnuumstj;rnYessflagssemhlut,A0J+݌   Ќ  "A0J"  A0J y2  5  .3  Ԉ0    viWkomandiaWilihefurgertskriflegansamningumaWYriWjimaWurskulifarameW `  atkvWisrttyfirgegnendurgjaldi,A0Jִ݌S+!   Ќ  "A0J"  A0J% y2  6  .3  Ԉ0    viWkomandiaWilihefursettaWveWi,nemaveWhafinnrWiyfiratkvWisrttinumoglUsi " YvyfiraWhannhyggistnotfrasrttinn,endaskalrtturinnYtalinnveWhafans,A0J%R݌#   Ќ  "A0J"  A0J y2  7  .3  Ԉ0    viWkomandiaWilinUturarWsaf,A0J݌ $   Ќ  "A0J"  A0J y2  8  .3  Ԉ0    viWkomandiaWilirttaWWlasteingnguaWeiginkvrWunsamkvmtformlegum !W% samningi,t.d.umkauprtt,ogA0J݌J""&   Ќ  "A0J"  A0J^ y2  9  .3  Ԉ0    & a viWkomandiaWilivarWveitiroggeturneyttatkvWisrttaryfirnsrstakrafyrirmla #' eiganda.A0J^݌#(   Ќ  'a#  & a 29.gr. v%N!* UndanYgafrflggunarskyldu. A&"+    y UndanYegintilkynningarskyldu'av%Ԁskv.27.gr.erufjrmlafyrirtki,endaseftirfarandi  '", skilyrWumfullngt: '#- ! ! (588 |"A0J"  A0J y25  1  .3  Ԉ0    umeraWrWaveltub;karviWskipti,A0J۽݌(z$.   Ќ  "A0J"  A0J y25  2  .3  Ԉ0    ekkierfariWyfir10%afhlutafeWasamsvarandihlutaatkvWisrttar,A0J݌(   Ќ  "A0J"  A0J y25  3  .3  Ԉ0    ekkiertluninaWhafaafskiptiafstj;rnflagsins,A0J݌   Ќ  "A0J"  A0J y25  4  .3  Ԉ0    viWskiptineruinnanvenjubundinnarstarfsemifjrmlafyrirtkisogA0J(݌   Ќ  "A0J"  A0J y25  5  .3  Ԉ0    eignarhaldfjrmlafyrirtkisstendurekkilengurenfimmviWskiptadagafrYvaW a tilkynningarskyldastofnastskv.27.gr.A0JK݌T,   Ќ    30.gr.  BirtingupplUsingaumveruleganhlut.      y SkipulegurverWbrfamarkaWurskalmiWlaupplUsingunumumtilkynningarskv.27.gr.  X upplUsingakerfisnu. K #   y Flag,semhefurhlutabrfsnskrWkauphllWrurkiEvr;pskaefnahagssvWinu    eWarkisemgerWurhefurveriWsamstarfssamningurviW,skalsjtilYessaWupplUsingarum    veruleganhlutsubirtarYarsamkvmtYeimreglumsemYargilda.     VI.KAFLI B   YfirtkutilboW.     31.gr.   GildissviWkaflans. {     y kvWiYessakaflagildaumyfirtkuhlutaflagisemhefurfengiWskrningufyrireinn nF eWafleiriflokkahlutabrfaskipulegumverWbrfamarkaWi. 9   32.gr.  TilboWsskylda. r    y HafihluturbeinteWa;beintveriWyfirtekinnhlutaflagisemhefurfengiWskrningufyrir e= einneWafleiriflokkahlutabrfaskipulegumverWbrfamarkaWiskalserWlastrttyfir 0 hlutnum,eigisWarenfj;rumvikumeftiraWyfirtakanttisrstaW,geraWrumhluthfum  flagsinsyfirtkutilboW,Y.e.tilboWumaWafhendahonumhlutsinn,endahafiyfirtakanhaft  frmeWsraWhann: i ! ! (E88"A0J"  A0J y2E  1  .3  Ԉ0    hefureignast40%atkvWisrttarflaginu,A0J݌\4   Ќ  "A0J"  A0J y2E  2  .3  Ԉ0    hefurWlastrtttilYessaWtilnefnaeWasetjaafmeirihlutastj;rnarflaginu,A0J݌'   Ќ  "A0J"  A0J/ y2E  3  .3  Ԉ0    hefurfengiWrtttilYessaWstj;rnaflaginugrundvellisamYykktaYesseWaannan  httmeWsamningiviWflagiWeWaA0J/\݌   Ќ  "A0J"  A0J y2E  4  .3  Ԉ0    hefurgrundvellisamningsviWaWrahluthafartttilaWrWayfirsemnemur40% `  atkvWaflaginu.A0J݌S+!   Ќ  & a  y kvWi1.mgr.eigaekkiviWumeigendaskiptivegnaerfWa,gjafagerningseWa " fullnustuaWgerWaveWhafaeWaeigendaskiptiinnanflagasamstWu. #  y TilboWsgjafiskv.1.mgr.skalgeratilboWsyfirlitsamrmiviWkvWiVII.kafla.'a  $   33.gr. J""& SkilmlartilboWs. #'    y VerWYaWsemsetterframyfirtkutilboWiskv.32.gr.skala.m.k.svaratilhstaverWs #( semtilboWsgjafihefurgreittfyrirhlutabrfsemhannhefureignastviWkomandiflagi $ ) sWustusexmnuWiWurentilboWiWvarsettfram. v%N!*  y 0yfirtkutilboWiskaltilboWsgjafibj;WaWrumhluthfumviWkomandiflagigreiWslu A&"+ formireiWufjreWaskrWraverWbrfa.  '",  y GildistmiyfirtkutilboWsskalhiWskemmstaverafj;rarvikur,entuvikurhiWlengsta. '#-  (z$.   34.gr. ( UmafturklluntilboWs.     y X;svoaWyfirtkutilboWskv.32.gr.hafiveriWgertopinbert,sbr.38.gr.,erunntaW  afturkallaYaWaWfullngWueinhverjueftirfarandiskilyrWa: a ! ! (U88"A0J"  A0J y2U  1  .3  Ԉ0    FramkemurtilboWsemersambrilegteWahagstWaraenyfirtkutilboW,A0J݌T,   Ќ  "A0J"  A0J y2U  2  .3  Ԉ0    lagalegatriWieWaviWurkenningstj;rnvalda,semteljaverWurnauWsynlegtilYessaW  eigendaskiptigetiorWiWaWhlutabrfunum,liggjaekkifyrireWaYeimhefurveriWhafnaW,A0J݌   Ќ  "A0J"  A0J y2U  3  .3  Ԉ0    skilyrWisemtilboWiWerhWogtekiWerframtilboWsyfirlitierekkiuppfyllteWaA0J݌    Ќ  "A0J"  A0J y2U  4  .3  Ԉ0    hlutaflagYaWsemyfirtakanbeinistaWeykurhlutafsitt.A0J(݌ X   Ќ   y Fjrmlaeftirlitinuereinnigheimilt,aukYeirratilvikasemnefnderu1.mgr.,aWleyfa K #  afturkllunefsrstakarstWurmlameWYv.     y AfturklluntilboWsskalbirtaopinberlega,sbr.38.gr.      VII.KAFLI wO   TilboWsyfirlit. B   35.gr.    GildissviWkaflans.      y kvWiYessakaflagildaumtilboWsyfirlitsemskylteraWtbaogbirtaopinberlega {  tengslumviWyfirtkutilboWogslu,meWopinberriauglUsingueWakynningu,verulegum nF hluthlutaflags,sbr.1.mgr.27.gr.,semhefurfengiWskrningufyrireinneWafleiriflokka 9 hlutabrfaskipulegumverWbrfamarkaWi.   y   36.gr. r SkyldatilaWgeratilboWsyfirlit. e=    y NertilboWumslua.m.k.10%nafnverWshlutafjrhlutaflagisemhefurfengiW 0 skrningufyrireinneWafleiriflokkahlutabrfaskipulegumverWbrfamarkaWisettfram  meWopinberriauglUsingueWakynninguogskalYtbatilboWsyfirlitsemgertskalopinbert  samrmiviWkvWiYessakafla,eftirYvsemviW. i  y kvWi1.mgr.eigaekkiviWumveltub;karviWskipti,viWskiptiskv.40.gr.eWaYegar \4 atviksemmlterfyrirum23.gr.erufyrirhendi. '  y TilboWskv.1.mgr.skalaWhmarkigildaeinnmnuW.    37.gr. `  EfnitilboWsyfirlits. S+!    y 0tilboWsyfirlitiskuluaWlgmarkikomaframeftirfarandiupplUsingar: "  ! ! (e88"A0J"  A0J y2e  1  .3  Ԉ0    Nafn,heimilisfangogkennitalahlutaflagsinssemtilboWiWtekurtil.A0J݌#   Ќ  "A0J"  A0J y2e  2  .3  Ԉ0    & =   Nafn,heimilisfangogrekstrarformeftilboWsgjafierflag,svoogyfirlitumY ( einstaklingaeWalgaWilasemvntanlegamunutakaYttviWskiptunumsamt  tilboWsgjafa.A0J ݌   Ќ  "A0J"  A0J y2e  3  .3  Ԉ0    UpplUsingarumhvemikinnatkvWisrtt,hrifeWahlutitilboWsgjafihefurYegarWlast a beinteWa;beint,eWatryggtsrmeWWrumhtti,semogtlaWanatkvWisrtt,hrif T, eWahlutitilboWsgjafaeftirslu,efviW.A0J݌   Ќ  "A0J"  A0J y2e  4  .3  Ԉ0    VerWsemmiWaWerviWtilboWinu.A0J݌   Ќ  "A0J"  A0J y2e  5  .3  Ԉ0    UpplUsingarumhverniggreiWslaskulifaraframeWa,efboWineruframskrWverWbrf,   hvernigskiptinmuniverWakveWin.A0J ݌ X   Ќ  "A0J"  A0Ju y2e  6  .3  Ԉ0    hvaWadegihlutirskuluafhentiroghvenrunnteraWbeitaatkvWisrttisemYeim K #  fylgir.A0Ju݌     Ќ  "A0J"  A0J y2e  7  .3  Ԉ0    nnurskilyrWisemtilboWiWkannaWverahW,Y.m.t.undirhvaWakringumstWumer    unntaWafturkallaYaW.A0J݌    Ќ  "A0J"  A0JJ y2e  8  .3  Ԉ0    GildistmitilboWs.A0JJw݌wO    Ќ  "A0J"  A0J< y2e  9  .3  Ԉ0    HvaWtilboWsm;ttakandaberaWgeratilaWsamYykkjatilboWiW.A0J<i݌B    Ќ  "A0J "  A0Jm y2e  10  .3  Ԉ0    SamantekttilboWsgjafaumframtWartlanirfyrirflagiW,Y.m.t.formumstarfsemiog    hvernigskulinotafjrmunalegareignirflagsins,upplUsingarumframhaldandi   skrninguhlutabrfaflagsinskauphll,breytingarsamYykktumogvntanlega {  endurskipulagningu,efYaWviW.A0Jm݌nF   Ќ  "A0J "  A0J y2e  11  .3  Ԉ0    UpplUsingarumvntanlegasamningaviWaWraumaWnUtaatkvWisrttflaginu,svo 9 framarlegasemtilboWsgjafiaWildaWslkumsamningieWahonumerkunnugtumhann.A0J݌   Ќ   y UppfyllitilboWsyfirlitekkiYrkrfursemnefndareru1.mgr.geturviWkomandi  skipulegu'=(rverWbrfamarkaWurkrafistYessaWnnariupplUsingarverWigerWaropinberar r innansjdaga. e=   38.gr.  OpinberbirtingtilboWsyfirlits.     y BirtaskalauglUsinguopinberlegaumtilboWsyfirliteinueWafleiridagblWumsemgefin i erut0slandieigisWarenfj;rumdgumWurentilboWtekurgildi,endaliggifyrir \4 samYykkiviWkomandiskipulegsverWbrfamarkaWarumopinberabirtingutilboWsyfirlits.0 ' auglUsingunniskaltekiWframhvarnlgastmtilboWsyfirlit.SamhliWaskalnafnskrWum  hluthfumflagi,semtilboWtekurtil,sendauglUsinginkostnaWtilboWsgjafa.    VIII.KAFLI S+!  VerWmyndunskipulegumverWbrfamarkaWi. "  39.gr. # GildissviWkaflans.  $    y FjrmlagerningarsemkvWikaflaYessatakatilerueftirfarandi: !W% ! ! (88 "A0J"  A0Jf y2  1  .3  Ԉ0    fjrmlagerningarsemskrWirhafaveriWeWa;skaWhefurveriWeftiraWverWiskrWir J""& skipulegumverWbrfamarkaWiogA0Jf݌#'   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    fjrmlagerningarsemtengdirerueinumeWafleirifjrmlagerningumskv.1.tlul.A0J݌#(   Ќ    & , 40.gr. v%N!* ViWskiptavaki. A&"+    y FjrmlafyrirtkisemhefurheimildtilverWbrfaviWskiptageturmeWsamningiviW  '",  tgefandafjrmlagerningaskuldbundiW',v%,sigtilaWveraviWskiptavaki,Y.e.kaupaogselja '#- fyrireigin&   reikningeWareikningtgefandatilteknafjrmlagerninga,YvskyniaWgreiWa ( fyriraWmarkaWsverWskapistYeim.'(   y ViWskiptavakiskaltilkynnaumsamningskv.1.mgr.tilskipulegsverWbrfamarkaWarYar  semviWkomandiverWbrferuskrW.TilkynninginskalinnihaldaeftirfarandiupplUsingarum a samninginn: T, ! ! (%88"A0J"  A0JM y2%  1  .3  Ԉ0    lgmarksfjrhWkaupogslutilboWa,A0JMz݌   Ќ  "A0J"  A0JT y2%  2  .3  Ԉ0    hmarksfjrhWheildarviWskiptadaghvern,A0JT݌   Ќ  "A0J"  A0J` y2%  3  .3  Ԉ0    hmarksmunkaupogslutilboWumogA0J`݌    Ќ  "A0J"  A0Je y2%  4  .3  Ԉ0    hvernigfjrmlafyrirtkiWhyggstaWWruleytifullngjaskyldumsnumsamkvmt  X samningnum.A0Je݌K #    Ќ   y ViWskiptavakiskaldaghvernsetjaframkaupeWaslutilboWviWskiptakerfiskipulegs    verWbrfamarkaWarWurenmarkaWurinneropnaWur.VerWitilboWiviWskiptavakatekiWeWa    YaWfelltniWurafhlfuviWskiptavakaskalhannsetjaframnUtttilboWeinsflj;ttogmgulegt   erYartilhmarksfjrhWviWskiptafyrirdaghvernhefurveriWnW. wO   y GerifjrmlafyrirtkiviWskiptavakasamningumviWskiptifyrirreikningtgefandaskal B  tryggtaWtgefandasekkiunntaWhafahrifkvarWanirumviWskiptigrundvelli    samningsins.    y   41.gr. nF MarkaWsmisnotkunogmilligangafjrmlafyrirtkis. 9    y MarkaWsmisnotkuner;heimil.MeWmarkaWsmisnotkunerttviW:  ! ! (E88"A0J"  A0Jm  y2E  1  .3  Ԉ0    AWeigaviWskiptieWageratilboWsemgefaeWaerulklegtilaWgefaframboW,eftirspurn  eWaverWfjrmlagerningaranglegaeWamisvsanditilkynna.A0Jm  ݌r   Ќ  "A0J"  A0J  y2E  2  .3  Ԉ0    AWeigaviWskiptieWageratilboWsemleiWatil;eWlilegsverWsfjrmlagerningumeWa e= YarsemnotuWerueinhverformblekkingar.A0J > ݌0   Ќ  "A0J"  A0J y2E  3  .3  Ԉ0    AWdreifaupplUsingum,frttumeWaorWr;misemgefureWaerlklegurtilaWgefa  framboW,eftirspurneWaverWfjrmlagerningaranglegaeWamisvsanditilkynna.A0J݌   Ќ  "A0J"  A0JV y2E  4  .3  Ԉ0    AWhaldaeftirupplUsingum,frttumeWaorWr;misemveldurYvaWframboW,eftirspurn i eWaverWfjrmlagerningaergefiWranglegaeWamisvsanditilkynna.A0JV݌\4   Ќ   y Fjrmlafyrirtki,semheimildhefurtilverWbrfaviWskipta,er;heimiltaWhafa ' millignguumverWbrfaviWskiptihafistarfsmennYessvitneskjueWagrunumaWviWskiptin  brj;tibgaviW1.mgr.   y VaknigrunurhjstarfsmannifjrmlafyrirtkisumaWviWskiptiskv.1.mgr.hafifariW `  framskalfyrirtkiWYegarstaWtilkynnaYaWtilFjrmlaeftirlitsins. S+!   IX.KAFLI #  MeWferWinnherjaupplUsingaogviWskiptiinnherja.   $ 42.gr. !W% GildissviWkaflans. J""&    y FjrmlagerningarsemkvWikaflaYessatakatilerueftirfarandi: #' ! ! (88"A0J"  A0J  y2  1  .3  Ԉ0    fjrmlagerningarsemskrWirhafaveriWeWa;skaWhefurveriWeftiraWverWiskrWir #( skipulegumverWbrfamarkaWiogA0J 8݌$ )   Ќ  "A0J"  A0J y2  2  .3  Ԉ0    fjrmlagerningarsemtengdirerueinumeWafleirifjrmlagerningumskv.1.tlul.A0J݌v%N!*      A&"+   & ,  43.gr. ( InnherjaupplUsingaroginnherjar.     y MeWinnherjaupplUsingumerttviWupplUsingarumtgefandaverWbrfa,verWbrfinsjlf  eWannuratriWisemekkihafaveriWgerWar',(ԀopinberarenerulklegartilaWhafahrif a markaWsverWfjrmlagerningannaefopinberarvru.Tilkynningartilskipulegra T, verWbrfamarkaWateljastopinberarupplUsingarYegarYeimhefurveriWmiWlaWYaWan.AWrar  upplUsingarteljastopinberarYegarYeimhefurveriWmiWlaWverWbrfamarkaWinummeW  opinberumogviWurkenndumhtti.    y MeWinnherjaerttviW:  X ! ! (e88"A0J"  A0J y2e  1  .3  Ԉ0    fruminnherja,Y.e.aWilasembUryfirinnherjaupplUsingumvegnaeignaraWildareWahefur K #  aWjafnaWiaWgangaWslkumupplUsingumvegnaaWildaraWstj;rn,rekstrieWaeftirlitieWa    vegnaannarrastarfavegumtgefandaverWbrfa,A0JJ݌     Ќ  "A0J"  A0J8 y2e  2  .3  Ԉ0    tmabundinninnherja,Y.e.aWilasemtelstekkifruminnherjienbUryfir   innherjaupplUsingumvegnastarfssns,stWueWaskyldnaogA0J8e݌wO    Ќ  "A0J"  A0J  y2e  3  .3  Ԉ0    annaninnherja,Y.e.aWilasemhvorkitelstfruminnherjintmabundinninnherjienhefur B  fengiWvitneskjuuminnherjaupplUsingar,endahafiviWkomandivitaWeWamttvitahvers    eWlisupplUsingarnarvoru.A0J  ݌    Ќ     y   44.gr. nF Innherjasvik. 9    y Innherjaer;heimiltaW:  ! ! (u88"A0J"  A0J# y2u  1  .3  Ԉ0    aflaeWarWstafafjrmlagerningum,fyrireiginreikningeWaannarra,bihannyfir  innherjaupplUsingum,A0J#,$݌r   Ќ  "A0J"  A0Jd% y2u  2  .3  Ԉ0    ltaYriWjaaWilainnherjaupplUsingart,nemaYaWsgerteWlilegusambandiviWstarf, e= stWueWaskyldurYesssemupplUsingarnarveitir,A0Jd%%݌0   Ќ  "A0J"  A0J' y2u  3  .3  Ԉ0    rWleggjaYriWjaaWilagrundvelliinnherjaupplUsingaaWaflafjrmlagerningaeWa  rWstafaYeimeWahvetjaaWWruleytitilviWskiptameWfjrmlagerningana.A0J'2'݌   Ќ   y kvWi1.mgr.nreinnigtillgaWilaogaWilasemtakaYttkvrWunumviWskiptimeW i fjrmlagerningafyrirreikninglgaWilans. \4  y kvWi1.mgr.ekkiviWumviWskiptirkisins,SeWlabanka0slandseWaaWilasemannast ' viWskiptifyrirYeirrahnd,endasuviWskiptinliWurstefnurkisinspeningamlum,  gengismlumeWalnasUslu.    45.gr. S+! Milligangafjrmlafyrirtkis. "    y Fjrmlafyrirtki,semheimildhefurtilverWbrfaviWskipta,er;heimiltaWhafa # millignguumverWbrfaviWskiptihafistarfsmennYessvitneskjueWagrunumaWviWskiptin  $ brj;tibgaviWkvWiYessakafla. !W%  y VaknigrunurhjstarfsmannifjrmlafyrirtkisumaWviWskiptiskv.1.mgr.hafifariW J""& framskalfyrirtkiWYegarstaWtilkynnaYaWtilFjrmlaeftirlitsins. #'   & , 46.gr. $ ) Ranns;knarskyldafruminnherja. v%N!*    y WurenfruminnherjiviWskiptimeWverWbrftgefanda,semhannerfruminnherji,skal A&"+ hanngangarskuggaumaWekkiliggify',$-ririnnherjaupplUsingarhjtgefanda.Samagildir  '", um&  fyrirhuguWviWskiptimeWfjrmlagerningasemtengdireruslkumverWbrfumog '#- fyrirhuguWviWskiptiaWilasemerfjrhagslegatengdurfruminnherja.''/ (z$. Ї  & a 47.gr. ( Tilkynningarskyldafruminnherja.     y FruminnherjiskalWurenhann,eWaaWilifjrhagslegatengdurhonum,viWskiptimeW'a(0  verWbrftgefandans,tilkynnaYaWaWilasemtilnefndurhefurveriWsamrmiviWreglursem a tgefandiskalsetjasrsamkvmtkvWi51.gr.lagaYessara(regluverWi).Fruminnherji T, skalmeWsamahttitilkynnantafarhafihanneWaaWilifjrhagslegatengdurhonumtt  viWskiptimeWverWbrftgefandans.ViWkomanditgefandiskalsamdgurstilkynnaum  viWskiptintilskipulegsverWbrfamarkaWarYarsemviWkomandiverWbrferuskrWeWa;skaW   hefurveriWeftirskrninguYeim.  X  y kvWi1.mgr.gildireinnigumfyrirhuguWviWskiptimeWfjrmlagerningasemtengdir K #  eruverWbrfumskv.1.mgr.        48.gr.   BirtingupplUsingaumviWskiptifruminnherja. wO     y SkipulegurverWbrfamarkaWurskalbirtaopinberlegaupplUsingarumYauviWskiptisem B  erutilkynningarskyldskv.47.gr.,endauppfylliviWskiptineftirtalinskilyrWi:    ! ! (88"A0J"  A0J6 y2  1  .3  Ԉ0    MarkaWsvirWiviWskiptannanemia.m.k.einniviWskiptalotu,sbr.3.mgr.A0J66݌    Ќ  "A0J"  A0J7 y2  2  .3  Ԉ0    MarkaWsvirWihlutareftirviWskiptisamsvarituviWskiptalotum.A0J77݌{    Ќ  "A0J"  A0J8 y2  3  .3  Ԉ0    MarkaWsvirWihlutareftirviWskiptifariniWurfyrirtuviWskiptalotur.A0J89݌nF   Ќ   y 0tilkynninguskv.1.mgr.skaltilgreina: 9 ! ! (88"A0J"  A0J; y2  1  .3  Ԉ0    nafntgefandaverWbrfa,A0J;5;݌   Ќ  "A0J"  A0J< y2  2  .3  Ԉ0    dagsetningutilkynningar,A0J<-<݌   Ќ  "A0J"  A0J< y2  3  .3  Ԉ0    nafnfruminnherja,eWafjrhagslegatengdsaWilaefviW,A0J<"=݌r   Ќ  "A0J"  A0J> y2  4  .3  Ԉ0    tengslfruminnherjaviWtgefandaverWbrfa,A0J>A>݌e=   Ќ  "A0J"  A0J"? y2  5  .3  Ԉ0    dagsetninguviWskiptaoghvenrdagsinsYauf;rufram,A0J"?O?݌0   Ќ  "A0J"  A0J=@ y2  6  .3  Ԉ0    tegundfjrmlagernings,A0J=@j@݌   Ќ  "A0J"  A0J1A y2  7  .3  Ԉ0    hvortumvaraWrWakaupeWaslu,A0J1A^A݌   Ќ  "A0J"  A0J9B y2  8  .3  Ԉ0    nafnverWoggengiviWskiptum,A0J9BfB݌i   Ќ  "A0J"  A0J:C y2  9  .3  Ԉ0    nafnverWhlutarfruminnherjaannarsvegarogfjrhagslegatengdraaWilahinsvegareftir \4 viWskiptiogA0J:CgC݌'   Ќ  "A0J "  A0JD y2  10  .3  Ԉ0    dagsetningulokauppgjrsviWskiptanna,efviW.A0JDD݌   Ќ   y MeWviWskiptalotuerlgumYessumttviWfjldaverWbrfasamaflokki,eWa  lgmarksmarkaWsverWmtisemYarftilYessaWgetattsamfelldviWskiptiviWskiptakerfi `  kauphallareWaskipulegstilboWsmarkaWar,samkvmtreglumsemstj;rnkauphallareWa S+! skipulegstilboWsmarkaWarsetur. "     & , 49.gr.  $ Innherjaskr. !W%    y BtgefandiskalsendaFjrmlaeftirlitinu,YvformisemeftirlitiWkveWur,eftirfarandi J""& upplUsingarumfruminnherjaogtmabundnainnherja:', {G #' ! ! (88 "A0J"  A0J_I y2  1  .3  Ԉ0    heititgefanda,A0J_II݌#(   Ќ  "A0J"  A0JKJ y2  2  .3  Ԉ0    skipuleganverWbrfamarkaWsemverWbrftgefandaeruskrWeWahefurveriW;skaW $ ) skrningar,A0JKJxJ݌v%N!*   Ќ  "A0J"  A0JK y2  3  .3  Ԉ0    nafn,kennitluogheimilisfanginnherja,A0JKK݌A&"+   Ќ  "A0J"  A0JL y2  4  .3  Ԉ0    tengslinnherjaviWtgefanda,A0JLL݌ '",   Ќ  "A0J"  A0JM y2  5  .3  Ԉ0    stWuskrningarinnherjaogA0JMM݌'#-   Ќ  "A0J"  A0JN y2  6  .3  Ԉ0    nfnaWilasemerufjrhagslegatengdirinnherja.A0JNN݌(z$.   Ќ   y FjrmlaeftirlitiWskalhaldaskryfirfruminnherjaogtmabundnainnherja.Xverheimilt ( aWkveWannarumupplUsingarsemveittarskuluskv.1.mgr.Allarbreytingar  upplUsingumskv.1.mgr.skulutilkynntarFjrmlaeftirlitinuYegarstaW.EndurskoWaWan  listayfirinnherjaskalsendaFjrmlaeftirlitinueigisjaldnarensexmnaWafresti. a  y BtgefandiskaleinnigsendaupplUsingarskv.1.og2.mgr.tilskipulegs T, verWbrfamarkaWarYarsemverWbrftgefandaeruskrWeWaYarsem;skaWhefurveriWeftir  skrninguYeirra.   y UpplUsingarumfruminnherjainnherjaskrFjrmlaeftirlitsinsskulugerWaropinberar   meWYeimhttisemFjrmlaeftirlitiWkveWur.  X     50.gr.    UpplUsingaskyldatgefanda.       y BtgefandisemtilgreinthefurinnherjatilFjrmlaeftirlitsinsskv.49.gr.skaltilkynna   viWkomandiinnherjaumYaWskriflega.Jafnframtskaltgefanditilkynnainnherjaskriflega wO  YegarhannhefurveriWtekinnafskrnni. B   y BtgefandiskalgreinainnherjafrYeimrttarreglumsemgildauminnherjaogmeWferW    innherjaupplUsinga.     51.gr. nF ReglurummeWferWinnherjaupplUsingaogviWskiptiinnherja. 9    y Stj;rntgefandaverWbrfaskalsetjareglurummeWferWinnherjaupplUsingaogviWskipti  innherja.0reglunumskalm.a.kveWiWummeWhvaWahttikomiWskulivegfyriraW  innherjaupplUsingarberisttilannarraenYeirraerYarfnastYeirravegnastarfasinna,hvernig r viWskiptuminnherjaskulihttaW,YarmeWtaliWhvernigranns;knarskyldufruminnherjaskv. e= 47.gr.skulihttaW,hverhafieftirlitmeWYvinnantgefandaaWreglunumsframfylgt 0 (regluvrWur)ogumskrningusamskiptasemframfaragrundvellireglnanna.   y Stj;rntgefandaskalsendareglurskv.1.mgr.tilFjrmlaeftirlitsinsogskipulegs  verWbrfamarkaWarYarsemverWbrftgefandaeruskrWeWaYarsem;skaWhefurveriW i skrningarYeirra.ReglurnarskulustaWfestarafFjrmlaeftirlitinu. \4  y Stj;rnvldogaWriraWilarsemfreglulegainnherjaupplUsingarstarfsemisinniskulu ' setjasrreglursamkvmtYessarigrein.      &  X.KAFLI `   EftirlitogreglugerW. S+!  52.gr. " Eftirlit. #    y FjrmlaeftirlitiWhefureftirlitmeWframkvmdlagaYessaraogreglnasettrasamkvmt'[  $ Yeim.AWaukihefurskipulegurverWbrfamarkaWureftirlitmeWframkvmd40.gr.ogV.,VI. !W% ogVII.kaflalagaYessara.UmvaldheimildirskipulegraverWbrfamarkaWaviWeftirlitfereftir J""& lgumumstarfsemikauphallaogskipulegratilboWsmarkaWa.XegarbrotiWergegn40.gr. #' lagaYessaraumviWskiptavakageturskipulegurverWbrfamarkaWureinnigveittviWskiptavaka #( viWvrun,minningueWabirtopinberlegatilkynninguumvanefndirhans. $ )  y 0tengslumviWathuguntiltekinsmlserFjrmlaeftirlitinuheimiltaWkrefjaeinstaklinga v%N!* oglgaWilaumallarupplUsingarogggnsemYaWtelurnauWsynleg. A&"+  y & a TeljiFjrmlaeftirlitiWaWekkihafiveriWfariWaWreglumumalmennttboWverWbrfa  '", geturYaWstWvaWtboWogveittfresttilrb;tasYesskostur.FjrmlaeftirlitiWgeturbirt '#- opi'a '9`nberlegayfirlUsinguumumrttmloglagtdagsektireWafvtiYsemtengjastalmennu (z$. tboWisamkvmtlgumumopinberteftirlitmeWfjrmlastarfsemi. ( Ѐ y UmeftirlitmeWframkvmdlagaYessaragildaaWWruleytikvWilagaumopinbert  eftirlitmeWfjrmlastarfsemi.    53.gr. T, ReglugerW.     y RWherraskalsetjareglugerWumnnariframkvmdlagaYessara.0reglugerWskalm.a.  komaframskilgreiningfagfjrfestumogkvWiumtboWverWbrfa,YarsemverWikveWiW   umaWdragandaaWtboWslUsinguogtboWstmabil,efnihennarogtilhgunviWbirtingu,  X viWvarandiupplUsingaskylduogheimildirFjrmlaeftirlitsinstilaWveitaundanYgurfr K #  birtingutiltekinnaupplUsingatboWslUsingueWabirtingutboWslUsingarheild.     y 0reglugerWskalkveWannarumskyldueigendahlutabrfatilaWveitakauphll    upplUsingar,svooghvenrveitamegiundanYgurfrupplUsingaskyldunni.Einniger   heimiltaWsetjannarireglurreglugerWumupplUsingaskylduYegartgefandihefurfengiW wO  fjrmlagerningasnaskrWafleirieneinnikauphll. B   y HeimilteraWsetjakvWiumsafnskrningureglugerW,m.a.umsviptinguheimildartil    aWskrfjrmlagerningasafnreikningskv.1.mgr.11.gr.ogauWkenningusafnreiknings,   YarmeWalupplUsingarumfjldaeigendasafnreikningi. {    XI.KAFLI 9  ViWurlg.   54.gr.  Stj;rnvaldssektir. r    y FjrmlaeftirlitiWgeturlagtstj;rnvaldssektirhvernYannsembrUturgegnkvWum e= 47.!51.gr.uminnherjaviWskipti. 0  y Stj;rnvaldssektirgetanumiWfr10Ys.kr.til2millj.kr.ogskuluYrrennarkissj;W.  ViWkvrWunsektaskaltekiWtillittilalvarleikabrots.kvarWanirumstj;rnvaldssektirskulu  teknarafstj;rnFjrmlaeftirlitsinsogeruYraWfararhfar. i  y kvrWunFjrmlaeftirlitsinsumstj;rnvaldssektirmskj;tatilkrunefndarsamkvmt \4 lgumumopinberteftirlitmeWfjrmlastarfsemiinnanYriggjamnaWafrYvaWaWilavar ' tilkynntumkvrWunina.MlskottilkrunefndarinnarfrestaraWfrenrskurWir  nefndarinnarumstj;rnvaldssektireruaWfararhfir.    55.gr. S+! Sektir. "    y XaWvarWarsektum,liggiYyngrirefsingekkiviWbrotisamkvmtWrumlgum,aWbrj;ta # gegnkvWumlagaYessaraum:  $ ! ! (U88"A0J"  A0J6o y2U  1  .3  Ԉ0    flggunarskylduskv.27.gr.,A0J6oco݌!W%   Ќ  "A0J"  A0J0p y2U  2  .3  Ԉ0    tilboWsskylduskv.1.mgr.32.gr.,A0J0p]p݌J""&   Ќ  "A0J"  A0J2q y2U  3  .3  Ԉ0    tilboWsyfirlitskv.3.mgr.32.gr.og36.gr.ogA0J2q_q݌#'   Ќ  "A0J"  A0JCr y2U  4  .3  Ԉ0    innherjaviWskiptiskv.47.!51.gr.A0JCrpr݌#(   Ќ   y XaWvarWarsektum,liggiYyngrirefsingekkiviWbrotisamkvmtWrumlgum,aWbrj;ta $ ) gr;flegaeWatrekaWgegnkvWumlagaYessaraumrttindiogskyldurskv.II.kafla. v%N!*   56.gr.  '", FangelsialltaWeinuri. '#-    y XaWvarWarsektumeWafangelsialltaWeinuri,liggiYyngrirefsingekkiviWbroti (z$. samkvmtWrumlgum,aWbrj;tagegnkvWumlagaYessaraum: ( ! ! (e88"A0J"  A0JIv y2e  1  .3  Ԉ0    almennttboWskv.2.mgr.20.gr.,A0JIvvv݌   Ќ  "A0J"  A0JLw y2e  2  .3  Ԉ0    upplUsingartboWslUsinguskv.21.gr.ogA0JLwyw݌   Ќ  "A0J"  A0J]x y2e  3  .3  Ԉ0    umsj;nmeWalmennutboWiverWbrfaskv.1.mgr.25.gr.A0J]xx݌a   Ќ   y XaWvarWarsektumeWafangelsialltaWeinuri,liggiYyngrirefsingekkiviWbroti T, samkvmtWrumlgum,aWbrj;tagegnkvWumlagaYessaraumranns;knarskyldu  fruminnherjaskv.46.gr.,endahafiinnherjaupplUsingarlegiWfyrirhjYeimtgefandasem  Yeirerufruminnherjar.     57.gr. K #  FangelsialltaWtveimurrum.       y XaWvarWarsektumeWafangelsialltaWtveimurrum,liggiYyngrirefsingekkiviWbroti    samkvmtWrumlgum,aWbrj;tagegnkvWumlagaYessaraum:   ! ! (u88"A0J"  A0J'} y2u  1  .3  Ԉ0    markaWsmisnotkunskv.1.mgr.41.gr.,A0J'}T}݌wO    Ќ  "A0J"  A0J-~ y2u  2  .3  Ԉ0    innherjasvikskv.44.gr.ogA0J-~Z~݌B    Ќ  "A0J"  A0J& y2u  3  .3  Ԉ0    milligngufjrmlafyrirtkisskv.2.mgr.41.gr.og1.mgr.45.gr.A0J&S݌     Ќ    58.gr. {  nnurrefsikvWi. nF    y NerbrotframiWstarfsemifjrmlafyrirtkiseWaannarslgaWilaogerYheimiltaW 9 geralgaWilanumfsekt.UmrefsibyrgWinafereftirII.kaflaAalmennrahegningarlaga.  D    y HeimilteraWgeraupptkanmeWd;mibeinaneWa;beinanhagnaWsemhlotisthefurmeW  brotigegnkvWumlagaYessara. r  y TilrauntilbrotseWahlutdeildbrotumsamkvmtlgumYessumerrefsiverWeftirYvsem e= segiralmennumhegningarlgum. 0  y BrotlgumYessumvarWarefsinguhvortsemYaueruframinafsetningieWagleysi.   y SksamkvmtkvWumYessakaflafyrnistfimmrum.    &  XII.KAFLI \4  Gildistakao.fl. '  59.gr.  InnleiWing.     y LgYessierusetttilYessaWtakauppinnlendanrttkvWitilskipanarWsinsnr. `  89/298/EBEumsamrmingukrfum'\%ԀviWgerW,athugunogdreifingutboWslUsingusem S+! birtaskalviWalmennttboWframseljanlegraverWbrfa,89/592/EBEumsamrmingu " reglumuminnherjaviWskipti,93/22/EBEumfjrfestingarYj;nustusviWiverWbrfaviWskipta # og2001/34/EBumsamrminguskrningarkrfumsemgerWarerutilverWbrfa  $ kauphllumogupplUsingaskylduvegnaslkraverWbrfa. !W%   & a 60.gr. #' Gildistaka. #(    y LgYessiWlastgildi1.jl2003.M'a#eWlgumYessumfallargildilgum $ ) verWbrfaviWskipti,nr.13/1996,meWsWaribreytingum. v%N!*   61.gr.  '", BreytinglgumumstarfsemikauphallaogskipulegratilboWsmarkaWa, '#- nr.34/1998,meWsWaribreytingum. (z$. ! ! (08"A0J"    A0J: y2  a  .3  Ԉ0    0staWliWanna?skipulegurverWbrfamarkaWur ,?kauphll og?skipulegur ( tilboWsmarkaWur 2.gr.lagannakemurnUrliWurerorWastsvo:skipulegur  verWbrfamarkaWur:A0J:v݌   Ќ  "C"  C00 y 0y y e2  1  .3  Ԉ0    kauphll:markaWYarsemopinberskrningfjrmlagerningaogviWskiptimeWY a faraframogsemhlotiWhefurstarfsleyfi,sbr.3.og10.gr.lagaYessara,C0]݌T,   Ќ  "C"  C0 y 0y y e2  2  .3  Ԉ0    skipulegantilboWsmarkaW:markaWmeWfjrmlagerningasemekkieruopinberlega  skrWirkauphllogsemhlotiWhefurstarfsleyfi,sbr.3.og10.gr.lagaYessara,C$݌   Ќ  "C"  CǏ0 y 0y y e2  3  .3  Ԉ0    kauphallirinnanEvr;pskaefnahagssvWisinsogaWraverWbrfamarkaWiinnan   Evr;pskaefnahagssvWisinsYarsemfjrmlagerningargangakaupumogslumog  X semeruopniralmenningi,starfareglulegaogeruviWurkenndirmeWYeimhttisem K #  FjrmlaeftirlitiWmeturgildan,CǏ݌     Ќ  "C"  C60 y 0y y e2  4  .3  Ԉ0    markaWiskv.3.tlul.semerurkjumutanEvr;pskaefnahagssvWisinsogeru    viWurkenndirmeWYeimhttisemFjrmlaeftirlitiWmeturgildan.C6c݌    Ќ  "A0J"  A0J y2  b  .3  Ԉ0    19.,20.og26.gr.og3.mgr.35.gr.lagannafallabrott.A0J݌wO    Ќ    kvWitilbrWabirgWa.       y Neigandihlutafjrmeiraen40%atkvWisrttarflagisemvarskrWskipulegum   verWbrfamarkaWiviWgildistkulagaYessaraogerhannYekkitilboWsskyldurskv.1.mgr. {  32.gr.lagaYessara,endaaukihannekkiatkvWisrttsinnflaginuumframnstaverulega nF hlut,sbr.1.mgr.27.gr.SamagildirhafiaWiligrundvellisamningsviWaWrahluthafartt 9 tilaWrWayfirsemnemur40%atkvWaflaginuviWgildistkulagaYessara.  A%N)  dEA  @ ^X3XgSamYykktAlYingi10.mars2003.#gXX36#Ԉ `