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G  _Virkjunarleyfi_Ԁfyrir_jarWgufuvirkjun_ԀgetursamahttveriWbundiWYvskilyrWiaWsamningar   takistum_samrekstur_ԀmeWWrumYeimsemnUtasama_jarWhitasvWi_.XerrWherraheimilt   _virkjunarleyfi_ԀaWgerafyrirvaraumYaWaWWrumaWilakunniaWverWaveittleyfitil_virkj {  unar_ԀsemnUtirsama_vatnasviW_ԀeWa_jarWhitasvWi_.RWherraerheimiltaWendurskoWakvWi sF _virkjunarleyfis_ԀmeWtillititilYessaogbtaYaWkvWumsemhanntelurnauWsynlegtilaW > tryggja_heildarhagkvmni_ԀorkunUtingu_vatnasviWsins_ԀeWa_jarWhitasvWisins_.     6.gr. r Efni_virkjunarleyfis_. j= L  0_virkjunarleyfi_Ԁskal_m.a._Ԁtilgreina: 5 ! ! _ikmo(%00_ikmo"i0J"  i0JN2%  1  .3  Ԉ0    StrW_virkjunar_Ԁogafmrkun_virkjunarsvWis_.i0JNN݌ Ќ  "i0J"  i0JO2%  2  .3  Ԉ0    HvenrframkvmdirskulihefjastsWastalagioghvenrYeimskulilokiW.i0JOP݌ Ќ  "i0J"  i0J"Q2%  3  .3  Ԉ0    UpplUsingaogtilkynningarskyldu_leyfishafa_ԀtilOrkustofnunarog_flutningsfyrirtkis_ i semnauWsynlegertilaWviWkomandiaWilargetirkthlutverksitt.i0J"QOQ݌a4 Ќ  "i0J"  i0JR2%  4  .3  Ԉ0    ryggisog_umhverfisverndarrWstafanir_.i0JR'S݌, Ќ  "i0J"  i0J!T2%  5  .3  Ԉ0    SkilyrWiumtknilegaogfjrhagslegagetu_leyfishafa_.i0J!TNT݌ Ќ  "i0J"  i0JVU2%  6  .3  Ԉ0    RWstfunmannvirkjaogtkjaYegarnotkunYeirraerhtt.i0JVUU݌ Ќ  "i0J"  i0JuV2%  7  .3  Ԉ0    nnuratriWierltaaWskilyrWumleyfisogskyldum_leyfishafa_Ԁsamkvmtlgum `  Yessum.i0JuVV݌X+! Ќ    HeimilteraWkveWaumaW_virkjunarleyfi_ԀskuliendurskoWaWaWtilteknumtmaliWnum, #" endahafiforsendurfyrirskilyrWum_leyfisins_Ԁbreystverulega. #   7.gr. !W% Starfsemiogskyldur_vinnslufyrirtkis_. O""&  Y  Heimilter_vinnslufyrirtki_ԀaWstunda_srleyfisstarfsemi_Ԁen;heimilterYvaW_niWurgreiWa_ #' _vinnsluna_ԀmeW_srleyfisstarfseminni_ԀeWastarfsemisemhefursambrilegastWu._Vinnslu #( fyrirtki_Ԁskulub;khaldisnuhaldareikningumfyrir_vinnslustarfsemi_ԀaWskildumfrannarri $ ) starfsemi.Starfrki_vinnslufyrirtki_Ԁ_jarWvarmaorkuver_ԀsembWivinnurraforkuogaWra {%N!* orku,svosemheittvatneWagufu,skalfyrirtkiWb;khaldisnuhaldareikningumvegna F&"+ vinnsluraforkuaWskildumfrreikningumvegnaannarrarvinnslu.Um_b;khaldslegan_ԀaW '", skilnaWferaWWruleytiskv.41.gr. '#-   Skylter_vinnslufyrirtki_ԀaWhltakvrWunum_flutningsfyrirtkis_ԀumumfangframleiWslu - svoaWYaWgetiuppfylltskyldursnarvegna_kerfisstj;rnunar_Ԁskv.9.gr.ogskalkomafyrir  YaWgreiWslasamkvmtsamkomulagiviW_vinnslufyrirtki_.  &    III.KAFLI Y,  Flutningur.'Y_ $  8.gr.  Rekstur_flutningskerfisins_Ԁog_kerfisstj;rnun_.   _  Eittfyrirtki,semrWherratilnefnir,skalannast_raforkuflutning_Ԁog_kerfisstj;rnun_Ԁsam  X kvmtkvWumYessakafla.FyrirtkiWskalverasjlfstWurlgog_skattaWili_. P #    RWherraskalbeitasrfyrirstofnunfyrirtkisumrekstur_flutningskerfisins_ԀmeWalYeirra    semeiga_flutningsvirki_ԀhrlandiviWgildistkulaganna.NistaWstofnaslktfyrirtkigerir    rWherrasamningviWfyrirtkiWumYauatriWisemgreinir1.mgr.ogtilnefnirYaWsWansem   _flutningsfyrirtkiW_.HeimilteraW_tmabinda_Ԁslkansamning. |O    TakistekkiaWstofnafyrirtkiskv.2.mgr.skalstofnafyrirtkieigurkisinstilaWannast G  rekstur_flutningskerfisins_Ԁog_kerfisstj;rnun_.     _FlutningsfyrirtkiW_ԀmekkistundaaWrastarfsemienYsemYvernauWsynlegtilaWgeta   rktskyldursnarsamkvmtlgumYessum.XverY;heimiltaWreka_raforkumarkaW_,enda {  haldifyrirtkiWreikningumvegnahansaWskildumfrreikningumvegnaannarrarstarfsemi sF b;khaldi._FlutningsfyrirtkiW_Ԁskalb;khaldisnuhaldareikningumvegna_kerfisstj;rnunar_ > aWskildumfrreikningumvegnaannarrarstarfsemi.Um_b;khaldslegan_ԀaWskilnaWferaWWru   leytiskv.41.gr.Stj;rn_flutningsfyrirtkisins_ԀskalverasjlfstWgagnvartWrumfyrirtkjum  semstundavinnslu,dreifingueWasluraforku. r   Fari_flutningsfyrirtkiW_ԀekkiaWskilyrWumlagaYessara,reglugerWumsettumsamkvmt j= Yeim,skilyrWumsamningsskv.2.mgr.eWaannarrasamningasemtengjasthonumskalrW 5 herraveita_flutningsfyrirtkinu_ԀskriflegaaWvrunoghfileganfresttilrb;ta.Ef_flutnings  fyrirtkiW_ԀsinnirekkiaWvrunrWherrainnantilgreindratmamarkageturrWherraendur  skoWaWsamninginneWarifthonum. i   9.gr. , Skyldur_flutningsfyrirtkisins_.  Nl  _FlutningsfyrirtkiW_Ԁskalbyggja_flutningskerfiW_ԀupphagkvmanhttaWteknutillititil  ryggis,_skilvirkni_,reiWanleikaafhendingaroggWaraforku.FyrirtkiWhefureittheimild `  tilaWreisanU_flutningsvirki_. X+!   LeyfirWherraYarfefreisalnursemflytjaraforku66_kV_ԀspennueWahrri.RWherra #" geturbundiWleyfiWskilyrWumerltaaWYeimatriWumsemgreinir1.mgr.aukskilyrWaer # ltaaW_umhverfisvernd_Ԁog_landnUtingu_.  $   0rekstri_flutningskerfisins_Ԁfelst_m.a._ԀaW: !W% ! ! _ikmo(%00_ikmo"i0J"  i0Jwq2%  1  .3  Ԉ0    TengjaallaYsemeftirYvskjastviW_flutningskerfiW_,endauppfylliYeirtknilegskil O""& yrWifyrirYvoggreiWi_tengigjald_ԀsamkvmtkvWumgjaldskr,sbr.12.gr.X;er #' heimiltaWsynjanUjumaWilumumaWgangaW_flutningskerfinu_Ԁgrundvellisj;narmiWa #( um_flutningsgetu_,ryggioggWikerfisins.Synjunskalveraskriflegogrkstudd.i0Jwqq݌$ ) Ќ  "i0J"  i0Jt2%  2  .3  Ԉ0    BtvegarafmagnstaWYesssemtapastkerfinu.i0Jtt݌{%N!* Ќ  "i0J"  i0Ju2%  3  .3  Ԉ0    Btvega_launafl_ԀfyrirkerfiWtilaWnUta_flutningsgetu_Ԁogtryggja_spennugWi_.i0Juu݌F&"+   "i0J"  i0JVw2%  4  .3  Ԉ0    TryggjareiWanleikarekstrikerfisins.i0JVww݌'", Ќ  "i0J"  i0J^x2%  5  .3  Ԉ0    & a  SjtilYessaWfyrirliggispum_raforkuYrf_Ԁogtlunumuppbyggingu_flutnings - kerfisins_.i0J^xx݌ Ќ    _F'a-xlutningsfyrirtkiW_ԀberbyrgWruggri_stUringu_Ԁ_raforkukerfisins_Ԁogskaltryggjaryggi  oggWiviW_raforkuafhendingu_.0slkri_kerfisstj;rnun_Ԁfelst_m.a._ԀaW: a ! ! _ikmo(%00_ikmo"i0J"  i0Jk|2%  1  .3  Ԉ0    Stillasaman_raforkuvinnslu_Ԁog_raforkuYrf_ԀsvoaWhgtsaWmtafrvikummilli_um Y, saminna_Ԁkaupaog_raforkunotkunar_,semogaWgerasamningaviW_vinnslufyrirtki_Ԁ $ Yessusambandi.i0Jk||݌ Ќ  "i0J"  i0J~2%  2  .3  Ԉ0    TryggjangjanlegtframboW_reiWuafls_ԀviWreksturkerfisins.i0J~݌  Ќ  "i0J"  i0J2%  3  .3  Ԉ0    kvarWa_notkunarferla_ԀYarsem_aflmling_Ԁferekkifram.i0JC݌ X Ќ  "i0J"  i0Jq2%  4  .3  Ԉ0    MlaYaWrafmagnsemafhenterinnogtaf_flutningskerfinu_ԀsamrmiviWreglugerW P #  YaraWltandi,haldautanummlingarogskilaggnumtilviWkomandiaWilasvoaW    unntsaWgerauppviWskiptimeWraforku.i0Jq݌   Ќ  "i0J"  i0J2%  5  .3  Ԉ0    Veitastj;rnvldum,viWskiptavinumogalmenningiupplUsingarsemnauWsynlegareru   viWmatYvhvortfyrirtkiWfullngiskyldumsnumogtilaWtryggjajafnrWiviW |O  skiptummeWraforku.i0J݌G  Ќ    _FlutningsfyrirtkiW_ԀskalsamrWiviW_raforkufyrirtki_Ԁsetjareglurum_kerfisstj;rnunina_   semrWherrastaWfestir.0reglunumskal_m.a._ԀkveWiWnnarumYauatriWisemtilgreinderu   1.!5._tlul_.4.mgr. {    _FlutningsfyrirtkiW_ԀskalhafaaWgangaWllumupplUsingumhj_vinnslufyrirtkjum_, sF _dreifiveitum_Ԁog_raforkuslum_ԀsemnauWsynlegarerutilaWYaWgetirkthlutverksitt. >   _FlutningsfyrirtkiW_Ԁskalgta_jafnrWis_ԀviWstarfrkslusnaogtrnaWarumupplUsingar   ervarWa_viWskiptahagsmuni_ԀogaWrarYrupplUsingarsemsanngjarnterogeWlilegtaWleynt  fari. r   Ef_;fyrirsW_Ԁog;viWrWanlegatvikvaldaYvaWframboWraforkufullngirekkieftirspurn j= ber_flutningsfyrirtkinu_ԀaWgrpatil_skmmtunar_Ԁraforkutil_dreifiveitna_Ԁognotenda.ViW 5 skmmtunskalgta_jafnrWis_Ԁogbyggja_mlefnalegum_Ԁsj;narmiWumsemnnarskulut  frWreglugerW.    RWherraskalreglugerWsetjannarikvWiumhlutverkogstarfsemi_flutningsfyrir i tkisins_,_kerfisstj;rnun_Ԁogtengingu_virkjana_ԀviW_flutningskerfiW_. a4   10.gr.  Eigendur_flutningsvirkja_.     AWrireigendur_flutningsvirkja_Ԁen_flutningsfyrirtkiW_ԀskuluveitaYvfullafnotaf_virkjum_ `  snum._Afnotin_ԀskuluveragegnendurgjaldisembyggjastskalviWmiWum1._tlul_.2.mgr. X+! 12.gr.eftirYvsemviW.greiningiumendurgjaldverWurskotiWtil_rskurWarnefndar_Ԁ_raf #" orkumla_,sbr.30.gr. #   Eigendum_flutningsvirkja_ԀberaWviWhalda_virkjum_ԀsnumtilaWtryggjaryggiogreiWan  $ leikaflutningaumYau.Telji_flutningsfyrirtkiW_ԀaWeigandi_flutningsvirkis_ԀsinniekkinauW !W% synleguviWhaldigeturYaWltiWgeraslkarframkvmdirkostnaWeiganda. O""&   RWherrageturreglugerWkveWiWnnarumsamskiptieigenda_flutningsvirkja_Ԁog_flutn #' ingsfyrirtkis_,afnot_flutningsfyrirtkis_Ԁaf_flutningsvirkjum_ԀogendurgjaldfyrirYau. #(   $ )   &   11.gr. - _Flutningsvirki_Ԁutan_flutningskerfis_.    _Dreifiveitur_Ԁgeta;skaWYessaWrWherra_undanskilji_Ԁ_flutningskerfinu_Ԁ_flutningsvirki_Ԁsem  flytjaraforkualfariWinnansama_dreifiveitusvWis_,endatengistYauekkivirkjunsemskylt a eraWtengjast_flutningskerfinu_,sbr.3.mgr.5.gr.'- Y,   & a SkjamumleyfirWherratilaWreisa_flutningsvirki_Ԁogflytjaraforkubeintfrvirkjun $ tilnotanda,endatelji_flutningsfyrirtkiW_ԀkerfiWekkiannaYessumflutningum,sbr.1._tlul_.  3.'a$mgr.9.gr.     RWherrageturbundiWleyfiskv.1.og2.mgr.smuskilyrWumoggreinir2.mgr.9.gr.  X eigiviWkomandilnuraWflytjaraforku66_kV_ԀspennueWahrri. P #    1& a 2.gr.    Gjaldskr.   8  'a E_FlutningsfyrirtkiW_ԀskalsetjagjaldskrvegnaYj;nustusinnarsamrmiviW_tekjumrk_ |O  semOrkustofnunkveWur,sbr.2.mgr.,ogkrfurumuppbyggingu_gjaldskrrinnar_,sbr.3. G  mgr.TveimurmnuWumWuren_gjaldskrin_ԀaWtakagildiskalhnsendOrkustofnun.   _FlutningsfyrirtkiW_Ԁskalbirta_gjaldskrna_Ԁopinberlega.     OrkustofnunskalrlegakveWa_tekjumrk_Ԁ_flutningsfyrirtkisins_ԀtfreftirfarandiviW {  miWum: sF ! ! _ikmo(%00_ikmo"i0J"  i0J2%  1  .3  Ԉ0    KostnaWisemtengiststarfsemifyrirtkisins,_Y.m.t._ԀkostnaWivegnaviWhalds,_afskrifta_ > nauWsynlegumeignumtilreksturskerfisins,_leigukostnaWi_Ԁvegna_flutningsvirkja_,   kostnaWiviW_orkutp_,almennumrekstrarkostnaWiogkostnaWiviW_kerfisstj;rnun_.i0J՞݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    ArWsemi_flutningsfyrirtkisins_ԀskalaWjafnaWivera2%eWahrrienY;ekkihrrien r tveimurpr;sentustigumyfir_markaWsvxtun_Ԁ_;verWtryggWra_Ԁ_rkisskuldabrfa_Ԁtilfimm j= raeWasambrilegraverWbrfa.ArWsemireiknastsemhlutfall_hagnaWar_Ԁfyrir&  _fjrmuna 5 tekjur_,_fjrmagnsgjld_Ԁogskatta(_EBIT_)og_b;kfrWs_ԀverWs_fastafjrmuna_.'5i0J݌ Ќ  "i0J"  i0J2%  3  .3  Ԉ0    _HagrWingarkrfu_ԀsemskaltakamiWafeWlilegumkostnaWisamkvmtmatiOrkustofn  unaraWteknutillititilYeirrarYj;nustusemfyrirtkiWveitir.i0J݌i Ќ  "i0J"  i0JA2%  4  .3  Ԉ0    Komilj;saWarWsemihjfyrirtkinusWastliWinYrjrerutanYeirramarkasemfram a4 koma2._tlul_.skaltakatillittilYessviWgerW_gjaldskrr_Ԁnstari.i0JAn݌, Ќ    _Gjaldskrin_ԀskalbyggWuppeftirfarandihtt:  ! ! _ikmo(%00_ikmo"i0J"  i0JH2%  1  .3  Ԉ0    SkilgreinaskalgjaldfyrirtenginguviW_flutningskerfiW_Ԁoggjaldfyrirmtunogttekt  hverjum_tengipunkti_Ԁ_flutningskerfisins_.Samagjaldskrskalgildafyrirmtunllum `  _tengipunktum_Ԁ_flutningskerfisins_Ԁogfyrirttektllum_tengipunktum_Ԁ_meginflutnings X+! kerfisins_.X;skaltakatillittil_afhendingarryggis_.GjaldfyrirttektWrumhlutum #" _flutningskerfisins_ԀskalmetiWtfreWlilegumkostnaWi,sbr.1._tlul_.2.mgr.,vegnaviW # komandi_flutningsvirkja_Ԁog_afhendingarryggis_,aukkostnaWarviWkomandi_tengipunkti_  $ _meginflutningskerfisins_.i0JHu݌!W% Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Einstakirnotendursemtengjast_flutningskerfinu_Ԁskulunj;tabetrikjaraefYeirsUnafram O""& aWviWskiptiYeirraleiWaeWahafaleitttilhagkvmariuppbyggingarognUtingarkerf #' isins.i0Jد݌#( Ќ    StandivntanlegartekjurvegnanUs_viWskiptavinar_ԀekkiundireWlilegumstofneWarekstr $ ) arkostnaWierheimiltaWkrefjahannumgreiWslu_viWb;tarkostnaWar_.SamaviWhafiforsend {%N!* urviWskiptabreystverulega. F&"+   0reglugerWskalsetjafrekarikvWium_tekjumrk_,_viWskiptaskilmla_Ԁoggjaldskr,_Y.m.t._ '", um_afskriftareglur_,_arWsemismarkmiW_Ԁogkrfurum_hagrWingu_. '#- Ї  &  _IV_.KAFLI -  Dreifing.   13.gr.  Srleyfitildreifingar. a Ѵ  LeyfirWherraYarftilaWreisaogrekadreifikerfitilteknu_dreifiveitusvWi_ԀogtilaW'-ݴԀhtta Y, slkumrekstri.0leyfinufelsteinkartturogskyldatildreifingarviWkomandisvWi. $   14.gr.   SkilyrWi_srleyfis_.  X   _Dreifiveita_ԀskalverasjlfstWurskattog_lgaWili_. P #    RWherraerheimiltaWbindaleyfiskv.13.gr.skilyrWumerltaaWtknilegriogfjrhags    legrigetutilaWbyggjauppogreka_dreifikerfiW_ԀogWrumskilyrWumsemeigaaWtryggja    ryggi,_skilvirkni_Ԁoghagkvmnikerfisinsog_umhverfisvernd_.Dreifikerfiskaltengjast_flutn   ingskerfinu_.RWherraerheimiltaWveitaundanYgufrYessuskilyrWiviWsrstakaraWstWur, |O  svosemefumltiWeinangraWsvWieraWrWa.SumnUttdreifikerfiaWrWaskalumskj G  andileggjaframlUsingukerfinuogtlunumframkvmdirogsUnaframaWunntsaW   tengja_dreifikerfiW_Ԁ_flutningskerfinu_ԀmeWviWunandihtti,sbr.Y;3._mlsl_.     15.gr. sF Efni_srleyfis_. > ]  0srleyfiskal_m.a._Ԁtilgreinaeftirfarandi:   ! ! _ikmo(%00_ikmo"i0J"  i0J2%  1  .3  Ԉ0    AfmrkunsvWissemsrleyfitildreifingarnrtil.i0J݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    UpplUsingaogtilkynningarskyldu_leyfishafa_ԀtilOrkustofnunarog_flutningsfyrirtkis_ r semnauWsynlegertilaWviWkomandiaWilargetirkthlutverksittsamkvmtlgunum.i0J2݌j= Ќ  "i0J"  i0J2%  3  .3  Ԉ0    ryggisog_umhverfisrWstafanir_Ԁframkvmdaog_rekstrartma_.i0J݌5 Ќ  "i0J"  i0JL2%  4  .3  Ԉ0    SkilyrWiumtknilegaogfjrhagslegagetu_leyfishafa_.i0JLy݌ Ќ  "i0J"  i0J2%  5  .3  Ԉ0    HvernigskulirWstafamannvirkjumogbnaWiYegarnotkunYeirraerhtt.i0J݌ Ќ  "i0J"  i0J2%  6  .3  Ԉ0    nnuratriWiertengjastskilyrWumleyfisogskyldum_dreifiveitna_Ԁsamkvmtlgum i Yessum.i0J݌a4 Ќ    HeimilteraWkveWaumaWleyfiskuliendurskoWaWaWtilteknumtmaliWnum,endahafi , forsendurfyrirskilyrWum_leyfisins_Ԁbreystverulega.    16.gr. `  Starfsemiogskyldur_dreifiveitu_. X+!   _Dreifiveita_Ԁannastdreifinguraforkuog_kerfisstj;rnun_Ԁ_dreifiveitusvWi_Ԁsnu.Hnskal #" viWhalda,endurbtaogbyggja_dreifikerfiW_ԀupphagkvmanhttaWteknutillititilryggis, # _skilvirkni_,reiWanleikaafhendingaroggWaraforku.  $   Stundi_dreifiveita_ԀaWrastarfsemien_raforkudreifingu_ԀskalfyrirtkiWb;khaldisnuhalda !W% reikningumvegnadreifingaraWskildumfrreikningumvegnaannarrarstarfsemi.Rekisama O""& _dreifiveita_Ԁdreifikerfifleirieneinu_gjaldskrrsvWi_ԀskalfyrirtkiWhalda_aWskilda_Ԁreikninga #' b;khaldisnufyrirhvertsvWi.Eigi_dreifiveita_Ԁ_flutningsvirki_ԀskalfyrirtkiWb;khaldisnu #( _aWskilja_ԀreikningavegnaYeirrafrb;khaldivegnaannarrarstarfsemi.Um_b;khaldslegan_ԀaW $ ) skilnaWferaWWruleytiskv.41.gr.:heimilter_dreifiveitu_ԀaW_niWurgreiWa_Ԁ_samkeppnisrekstur_ {%N!* semhnstundarafstarfsemivegnadreifingareWaannarri_srleyfisstarfsemi_ԀeWastarfsemi F&"+  semhefursambrilegastWu. '", &           _Dreifiveitu_Ԁer_m.a._ԀskyltaW: - ! ! _ikmo(%00_ikmo"i0J"  i0Je2%  1  .3  Ԉ0    TengjaallasemeftirYvskjastviW_dreifikerfiW_,endauppfylliYeirtknilegskilyrWi  fyrirYvoggreiWi_tengigjald_Ԁsemskaltilgreintgjaldskr.X;erheimiltaWsynjanUjum  aWilumumaWgangaWkerfinugrundvellisj;narmiWaum_flutningsgetu_,ryggioggWi a kerfisins.Synjunskalveraskriflegogrkstudd.i0Je݌Y, Ќ  "i0J"  i0JQ2%  2  .3  Ԉ0    TryggjareiWanleikarekstrikerfisins.i0JQ~݌$ Ќ  "i0J"  i0JZ2%  3  .3  Ԉ0    BtvegarafmagnstaWYesssemtapastkerfinu.i0JZ݌ Ќ  "i0J"  i0Jo2%  4  .3  Ԉ0    Btvega_launafl_ԀfyrirkerfiWtilaWnUta_flutningsgetu_Ԁogtryggja_spennugWi_.i0Jo݌  Ќ  "i0J"  i0J2%  5  .3  Ԉ0    MlaeWaltamlameWnkvmumhttiYraforkusemhnafhendireWatekurviW  X samrmiviWreglurYaraWltandi.i0J3݌P #  Ќ  "i0J"  i0J2%  6  .3  Ԉ0    Veitastj;rnvldum,viWskiptavinumogalmenningiupplUsingarsemnauWsynlegareru    viWmatYvhvorthnfullngiskyldumsnum.i0J݌   Ќ  "i0J"  i0J2%  7  .3  Ԉ0    Gta_jafnrWis_ԀviWstarfrkslusnaog#ddggԀtrnaWarumupplUsingarervarWa_viWskiptahags   muni_ԀnotendaogaWrarYrupplUsingarsemsanngjarnterogeWlilegtaWleyntfari.i0J2݌|O  Ќ    _Dreifiveita_ԀgeturkrafistYessaWnotkuneinstakranotendasmldmeWsamfelldri_aflml G  ' -ingu_ԀkostnaWnotandaefnotkunsamrmistekki_notkunarferlum_ԀeWaumfangnotkunarermik   iW.Notendurog_slufyrirtki_ԀgetafariWframsamfellda_aflmlingu_,endagreiWiYeirkostnaW   afhenni. {    Ef;fyrirsWog;viWrWanlegatvikvaldaYvaWframboWraforkufullngirekkieftirspurn sF _dreifiveitusvWi_ԀberviWkomandi_dreifiveitu_ԀaWgrpatil_skmmtunar_Ԁraforkutilnotenda.ViW > slkaskmmtunskalgta_jafnrWis_Ԁogbyggja_mlefnalegum_Ԁsj;narmiWumsemnnarskulu   tfrWreglugerW.    RWherraskalreglugerWsetjannarikvWiumhlutverkogstarfsemi_dreifiveitna_,_kerfis r stj;rnun_Ԁogtengingu_virkjana_ԀviW_dreifikerfiW_. j=   17.gr.  Gjaldskr.    _Dreifiveita_ԀskalsetjagjaldskrvegnaYj;nustusinnarsamrmiviW_tekjumrk_ԀsemOrku i stofnunkveWur,sbr.2.mgr.,ogkrfurumuppbyggingu_gjaldskrrinnar_,sbr.3.mgr.Tveimur a4 mnuWumWuren_gjaldskrin_ԀaWtakagildiskalhnsendOrkustofnun._Dreifiveita_Ԁskalbirta , _gjaldskrna_Ԁopinberlega.    OrkustofnunskalrlegakveWa_tekjumrk_Ԁeinstakra_dreifiveitna_ԀtfreftirfarandiviW  miWum: `  ! ! _ikmo(%00_ikmo"i0J"  i0JB2%  1  .3  Ԉ0    KostnaWisemtengiststarfsemi_dreifiveitu_,_Y.m.t._ԀkostnaWivegnaviWhalds,_afskrifta_ԀnauW X+! synlegumeignumtilreksturskerfisins,kostnaWivegnaflutningsum_flutningskerfiW_,al #" mennumrekstrarkostnaWiogkostnaWiviW_kerfisstj;rnun_Ԁ_dreifikerfinu_.i0JBo݌# Ќ  "i0J"  i0J*2%  2  .3  Ԉ0    ArWsemi_dreifiveitna_ԀskalaWjafnaWivera2%eWahrrienY;ekkihrrientveimurpr;  $ sentustigumyfir_markaWsvxtun_Ԁ_;verWtryggWra_Ԁ_rkisskuldabrfa_ԀtilfimmraeWasam !W% brilegraverWbrfa.ArWsemireiknastsemhlutfall_hagnaWar_Ԁfyrir_fjrmunatekjur_,_fjr O""& magnsgjld_Ԁogskatta(_EBIT_)og_b;kfrWs_ԀverWs_fastafjrmuna_.i0J*W݌#' Ќ  "i0J"  i0J2%  3  .3  Ԉ0    _HagrWingarkrfu_ԀsemskaltakamiWafeWlilegumkostnaWisamkvmtmatiOrkustofnunar #( aWteknutillititilYeirrarYj;nustusemfyrirtkiveitir.i0J.݌$ ) Ќ  "i0J"  i0J2%  4  .3  Ԉ0    Komilj;saWarWsemi_dreifiveitu_ԀsWastliWinYrjrerutanYeirramarkasemframkoma {%N!*  2._tlul_.skaltakatillittilYessviWgerW_gjaldskrr_Ԁnstari.i0J݌F&"+ Ќ    & a  RWherraskalskilgreina_gjaldskrrsvWi_ԀreglugerW.HeimilterrWherra,efmeWYarf,aW - breytaskilgreiningu_gjaldskrrsvWis_.hverju_gjaldskrrsvWi_Ԁskalverasamrmdgjaldskr  fyrirallanotendur.'a-    Standivntanlegartekjur_dreifiveitu_ԀvegnanUs_viWskiptavinar_ԀekkiundireWlilegumstofn a eWarekstrarkostnaWierheimiltaWkrefjahannumgreiWslu_viWb;tarkostnaWar_.SamaviWhafi Y, forsendurviWskiptabreystverulega. $   0reglugerWskalsetjafrekarikvWium_tekjumrk_,_viWskiptaskilmla_,gjaldskr,_afskrifta  reglur_,_arWsemismarkmiW_Ԁogkrfurum_hagrWingu_.     V.KAFLI P #   _RaforkuviWskipti_.     18.gr.    LeyfitilaWstunda_raforkuviWskipti_.     LeyfirWherraYarftilYessaWstunda_raforkuviWskipti_.Slktleyfifelurhvorkisrsrleyfi |O  nnnursrrttinditilhanda_leyfishafa_.LeyfiverWuraWeinsveittsjlfstWumlgog_skatt G  aWila_.UmskjandiskalsUnaframfjrhagsleganstyrkleikatilaWefnaskuldbindingarvegna   starfseminnar.     _IWnaWarrWuneytiW_ԀskalhaldaskryfirYsemleyfihafatil_raforkuviWskipta_. {    19.gr. > Skyldur_slufyrirtkja_.     _Slufyrirtki_Ԁer_m.a._ԀskyltaW:  ! ! _ikmo(%00_ikmo"i0J"  i0J82%  1  .3  Ԉ0    BtvegaYraforkusemernauWsynlegtilaWunntsaWstandaviW_orkuslusamninga_.i0J8e݌r Ќ  "i0J"  i0J2%  2  .3  Ԉ0    VeitaOrkustofnunupplUsingarumstarfseminasemnauWsynlegareruviWmatYvhvort j= YaWfullngiskyldumsnum.i0J݌5 Ќ  "i0J"  i0J 2%  3  .3  Ԉ0    GreiWa_flutningsfyrirtkinu_ԀkostnaWsemhlUstaffrvikum,sbr.1._tlul_.4.mgr.9.gr.,auk  _hfilegrar_Ԁ_umsUsluY;knunar_.i0J 8݌ Ќ  "i0J"  i0J2%  4  .3  Ԉ0    TilkynnaOrkustofnunog_flutningsfyrirtki_ԀumllviWskiptimeWraforku.i0J3݌i Ќ  "i0J"  i0JP2%  5  .3  Ԉ0    Tilkynna_dreifiveitu_ԀumupphafoglokviWskiptaviWeinstakanotendur.i0JP}݌a4 Ќ    Heimilter_slufyrirtki_ԀaWstunda_srleyfisstarfsemi_Ԁen;heimilterYvaW_niWurgreiWa_Ԁsluna , meW_srleyfisstarfseminni_ԀeWastarfsemisemhefursambrilegastWu.Fyrirtkiskulub;k  haldisnuhaldareikningumvegnaslustarfsemiaWskildumfrannarristarfsemi.Um_b;khalds  legan_ԀaWskilnaWferaWWruleytiskv.41.gr. `    20.gr. #" _OrkuviWskipti_. #   Standi_orkukaupandi_ԀekkiskilgreiWslumtil_slufyrirtkis_ԀeWa_dreifiveitu_ԀerheimiltaWloka  $ fyrirafhendinguraforkutilhans,endahafinotandaveriWtilkynntskriflegaum_lokunina_ԀmeW !W% hfilegumfyrirvara.TeljinotandiaW_slufyrirtki_ԀstandiekkiviWskyldursnarsamkvmtlg O""& umYessumeWareglugerWumsettumsamkvmtYeimgeturhannkvartaWtilOrkustofnunar. #'   _Orkukaupandi_Ԁskalgetasagtupp_orkuslusamningi_ԀmeWYriggjamnaWaeWaskemmrifyrir #( vara.HeimilteraWsemjaumlengriuppsagnarfrestviWnotendursemrleganotameiraen1 $ ) _GWst_Ԁafraforku. {%N!*   NnarireglurumviWskiptimeWraforkuskulusettarreglugerW.0reglugerWskal_m.a._Ԁmla F&"+ fyrirumhvernigmlingumoguppgjrimillivinnslu,flutnings,_dreifi_Ԅog_slufyrirtkja_Ԁskuli '", httaW,hvernigstaWiWskuliaWuppgjriYegarskipterum_raforkusala_,hvernigstaWiWskuliaW '#- lokunumfyrir_orkuafhendingu_,upplUsingarsembirtaskalmeWreikningumognnursamskipti - _dreifiveitna_,_slufyrirtkja_Ԁognotenda.  &    _VI_.KAFLI a  Skyldurlandeigenda._Eignarnms_Ԅog_b;takvWi_. Y,  21.gr. $ _UmferWarrttur_.     _Landeiganda_Ԁog_umrWamanni_ԀlandserskyltaWveita_vinnslufyrirtki_,_flutningsfyrirtki_' Ԁog   _dreifiveitum_Ԁ;hindraWanaWgangaWeignarlandiYvsemhlutefnauWsynkrefurvegnaundir  X bningsaWstarfsemisamkvmtlgumYessum.Ekkimhefja_virkjunarframkvmdir_,leggja P #  raflnureWareisannurmannvirkigrundvellileyfasamkvmtlgumYessumfyrrennWst    hefursamkomulagumendurgjaldfyrir_landnot_ԀeWanUtingu_auWlindar_ԀeWa_eignarnm_ԀhefurfariW    framog_umrWataka_ԀsamkvmtYv.     ViWafnotognUtingulandssamkvmtlgumYessumberaWgtaYessaWframkvmdir |O  stofnihvorkimnnum,munumnbpeningihttueWavaldiYeimskaWa.JafnframtskalYess G  gttaWekkisvaldiW;Yarfamengunogspjllumlfrki.SamagildirumfrgangsvWisef   nUtingleggstaf.     22.gr. sF SkaWabtur. >   NhefuraWilirttsamkvmtlgumYessumtilumferWareWaframkvmdaeignarlandiog   geturlandeigandiYkrafistb;tavegnatj;nssemhannverWursannanlegafyrirafYeimskum  vegna_rskunar_ԀeWaskemmdalandi,mannvirkjumogWrumeignum.Nistekkisamkomulag r umbturskalkveWaYrmeW_eignarnmsmati_. j=   23.gr.  _Eignarnm_.  .  NnrfyrirtkiekkisamkomulagiviW_landeiganda_ԀeWaeigandaorkulindavegnafram i kvmdagrundvellilagaYessara,YarmeWtaliWumendurgjaldfyrir_landnot_,vatnsrttindi, a4 _jarWhitarttindi_ԀeWaaWrarorkulindir,oggeturrWherraYtekiWeignarnminauWsynlegtland, , landgWi,mannvirki,aWstWuognnurrttindi_landeiganda_ԀaWYvleytisemnauWsynbertil.  RWherraafhendirviWkomandifyrirtkiYauverWmtisemtekinerueignarnmi.RWherraget  urheimilaWfyrirtkinuaWframkvma_eignarnmiW_ԀogberYaWallankostnaWaf_eignarnminu_. `    RWherraerheimiltaWkveWaaWrkiWtakieignarnmiorkulindirsemfylgjaeignarlandi, X+! samtnauWsynlegulandiogmannvirkjumefYessreynistYrftilaWkomaviWnUtingu,sbr.1. #" mgr.,eWatilaWkomavegfyriraWnUtingYeirraspillifyrirhagnUtingusmu_orkulindar_Ԁutan # _landareignarinnar_.  $   Ef_eignarnm_Ԁskv.1.og2.mgr.hlutaafeignarlandihefurfrmeWsrverulega_rUrnun_ !W% YessaWWruleytilandeigandirttaW_eignarnmiW_ԀverWiltiWntilYessheildsinni. O""&   NfellurleyfitildreifingarrgildiogsamkomulagnstekkiumafnotnUs_leyfishafa_Ԁaf #' _dreifikerfinu_ԀogerrWherraYheimiltaWkveWaaWtaka_dreifikerfiW_Ԁeignarnmiogafhenda #( YaWnUjum_leyfishafa_.RWherrageturheimilaW_leyfishafa_ԀaWframkvma_eignarnmiW_._Leyfis $ ) hafi_ԀberallankostnaWaf_eignarnminu_.Samagildirum_flutningskerfiW_ԀeftirYvsemviW. {%N!*   Framkvmd_eignarnms_ԀgrundvellilagaYessarafereftiralmennumreglum.ViWkvrWun F&"+ _eignarnmsb;ta_Ԁvegna_orkulindar_Ԁskaltakasrstakttillittil;vissuum_orkulindina_ԀogkostnaWar '", afleitogvinnslu. '#- Ї&    _VII_.KAFLI -  EftirlitogrrWi.   24.gr.  EftirlitOrkustofnunar. a "  OrkustofnunskalhafaeftirlitmeWYvaWfyrirtkisemstarfasamkvmtlgumYessum'-"Ԁfull Y, ngiYeimskilyrWumsemumstarfseminagildasamkvmtlgumYessum,reglugerWumsettum $ samkvmtYeim,samningiskv.8.gr.ogWrumheimildum.OrkustofnunskalhafasamrWviW  _Samkeppnisstofnun_ԀumeftirlitmeWstarfsemioggjaldskr_flutningsfyrirtkisins_Ԁog_dreifiveitna_   eftirYvsemviW.  X   OrkustofnunskalhafasamrWviW_eftirlitsskylda_ԀaWilaumframkvmdogYr;un_eftirlitsins_. P #  0YvskyniskalstarfasrstksamrWsnefndsemskipuWerfulltrum_eftirlitsskyldra_ԀaWila.    OrkustofnunskaleigareglulegafundimeW_samrWsnefndinni_._SamrWsnefndin_Ԁhefurekki    _kvrWunarvald_ԀmlefnumOrkustofnunar.NnarskalkveWiWum_samrWsnefndina_Ԁreglu   gerW,_m.a._Ԁumskipanhennar. |O    OrkustofnungeturfaliW_faggiltri_Ԁ_skoWunarstofu_,sbr.lgumvog,mlog_faggildingu_,aW G  framkvmaeftirlitskv.1.mgr.fyrirsnahnd.0reglugerWskalkveWannarumeftirlit_fag   giltra_Ԁ_skoWunarstofa_.     25.gr. sF HeimildirOrkustofnunar. > +  OrkustofnungeturkrafiW_eftirlitsskylda_ԀaWilaumallarupplUsingarogggnsemnauWsynleg   eruviWframkvmd_eftirlitsins_.SkuluggnogupplUsingarberastinnan_hfilegs_Ԁ_frests_Ԁsem  Orkustofnunsetur.OrkustofnungetureinnigskyldaWYessaaWilatilaWupplUsastofnunina r reglulegaumatriWisemmliskiptaviWeftirlitiW.XgeturOrkustofnunkrafistYessaW_eftirlits j= skyldur_ԀaWilikomiinnraeftirlitisamrmiviWkrfursemstofnuninsetur. 5   Orkustofnungetur_eftirlitsstrfum_ԀsnumkrafistupplUsingaoggagnafrWrumstj;rn  vldum;hWYagnarskylduYeirra.    OrkustofnungeturviWranns;knmlagertnauWsynlegarathuganirstarfsstW_eftirlitsskylds_ i aWilaoglagthaldggnYegarrkarstWurerutilaWtlaaWbrotiWhafiveriWgegnkvWum a4 lagaYessara,reglugerWumsettumsamkvmtYeim,skilyrWumleyfis,kvWumsamningsskv. , 8.gr.eWaWrumheimildum.ViWframkvmdslkraaWgerWaskalfylgjakvWumlagaummeW  ferWopinberramlaumleitoghaldmunum.    26.gr. X+! BrrWiOrkustofnunar. #" 1  TeljiOrkustofnunaW_eftirlitsskyld_ԀstarfsemisamrmistekkiskilyrWumlagaYessara,reglu # gerWumsettumsamkvmtYeim,kvWumsamningsskv.8.gr.,skilyrWumleyfiseWaWrum  $ heimildumgeturhnkrafistYessaWrverWibttaWviWlgWum_dagsektum_._Dagsektir_Ԁgeta !W% numiW10!500Ys._kr_.dag.ViWkvrWun_dagsekta_ԀerheimiltaWtakatillittileWlisvanrkslu O""& eWabrots.kvrWunum_dagsektir_ԀskaltilkynntbrflegasannanleganhttYeimsemhnbein #' istaW.kvarWanirumaWleggja_dagsektir_Ԁeru_aWfararhfar_,svoog_sakarkostnaWur_._Innheimtar_ #( _dagsektir_Ԁrennatilrkissj;WsaWfrdregnumkostnaWiviW_innheimtuna_.Fari_leyfishafi_ԀekkiaW $ ) tilmlumOrkustofnunarskalhnveitarWherraupplUsingarummliW. {%N!*   TeljiOrkustofnunaWgjaldskrsemtilkynnthefurveriWuppfylliekkikrfurlagaYessaraeWa F&"+  reglugerWasettrasamkvmtYeimtekur_gjaldskrin_ԀekkigildifyrrenrhefurveriWbttaWmati '", stofnunari& a  nnar.XgeturOrkustofnungert_flutningsfyrirtkinu_Ԁog_dreifiveitum_ԀaWbreytagjald - skrsinniaWviWlgWum_dagsektum_.  'a-=9&    27.gr. a Eftirlit_Samkeppnisstofnunar_. Y, :  _Samkeppnislg_ԀgildaumatvinnustarfsemisemlgYessintil. $   EffyrirtkistundarvinnslueWasluraforkuerYv;heimiltaW_niWurgreiWa_ԀYstarfsemi  meW_srleyfisstarfsemi_ԀsemfyrirtkiWhefurmeWhndumeWastarfsemisemhefursambrilega'w:   stWu.0YeimtilgangiaWkomavegfyrirslka_niWurgreiWslu_Ԁer_samkeppnisrWi_ԀheimiltaWmla  X fyrirumfjrhagsleganaWskilnaW,_Y.m.t._Ԁ_fyrirtkjaaWskilnaW_Ԁmilli_samkeppnisstarfsemi_Ԁog P #  starfsemiernUtur_srleyfis_ԀeWahefursambrilegastWu.      28.gr.   EftirlitmeWgWumraforkuog_afhendingarryggi_. |O  ?  _Vinnslufyrirtki_,_flutningsfyrirtkiW_Ԁog_dreifiveitur_ԀskulukomainnraeftirlitimeWgWum G  raforkuog_afhendingarryggi_.     0reglugerWskalkveWaumYrkrfurseminnraeftirlitskv.1.mgr.skaluppfyllaoghvern   igYvskulihttaW,YarmeWalumeftirlit_faggiltra_Ԁ_skoWunarstofa_. {    29.gr. > _Xagnarskylda_.   -B  StarfsmennstofnanasemannasteftirlitgrundvellilagaYessaraerubundnirYagnarskyldu.  XeirmegaekkiaW_viWlagWri_ԀbyrgWsamkvmtkvWumalmennrahegningarlagaumbrot r opinberustarfiskUra;viWkomandifrYvsemYeirkomastaWstarfisnuogleyntaWfaraum j= viWskiptiogreksturaWilasemYeirhafaeftirlitmeW.SamagildirumsrfrWingasemstarfa 5 vegumstofnanannaeWaaWraYsemsinnaeftirlitifyrirYr,svosemstarfsmenn_faggiltra_Ԁ_skoW  unarstofa_.    30.gr. a4 _BrskurWarnefnd_Ԁ_raforkumla_. , E  Stj;rnvaldskvarWanirsemteknareruafOrkustofnungrundvellilagaYessaraogvarWa  gjaldskreWastarfsemi_flutningsfyrirtkisins_ԀeWa_dreifiveitna_Ԁstakrutil_rskurWarnefndar_  _raforkumla_. `  & a   0nefndinnisitjaYrrmennsemskipaWireruafiWnaWarrWherraogjafnmargirtilvara.For X+! maWurogvaramaWurhansskulufullngja_hfisskilyrWum_Ԁ_hstarttard;mara_._Skipunartmi_ #" nefndarinnarerfjgurr.'aXH #   Kratilnefndarinnarskalveraskriflegogskalhnborinframinnan30dagafrYvaWaWila  $ mlsvartilkynntumkvrWun. !W%   Sstofnunert;khinakrWukvrWunskalltanefndinnitllggnmls,svoogYr O""& upplUsingarogskUringarernefndintelurYrfaWaflafrhenni. #'   NefndinnierheimiltaWkveWjasrtilrWgjafarogaWstoWar_srfr;Wa_ԀmennefhntelurYrf #( .SkuluYeirstarfameWnefndinniviWundirbningogmeWferWmlseftirkvrWunformanns. $ )   NefndinskalkveWaupprskurWsvoflj;ttsemunnterogaWjafnaWieigisWarentveimur {%N!* mnuWumeftiraWhennibarstkra. F&"+   FormaWurstUrirstrfumnefndarinnar.XegarnefndarmenneruekkisammlarWurmeiri '", hlutiniWurstWumls. '#-   NefndarmennogrWgjafarYeirraerubundnirYagnarskylduskv.29.gr. -   AWYvleytisemekkierkveWiWumannaWlgumYessumferummeWferWmlssamkvmt  _stj;rnsUslulgum_.RWherragetursettnnarikvWireglugerWummlsmeWferWogstarfshtti  nefndarinnar. a   NefndinersjlfstWstrfumsnumogverWurrskurWumhennarekkiskotiWtilannarra Y, stj;rnvalda. $   ViljiaWiliberarskurWnefndarinnarundird;mst;laskalhannhfWamlinnansexmnaWa  frYvaWhonumvarbirturrskurWurnefndarinnar.MlshfWunfrestarekki_rttarhrifum_Ԁr   skurWar.  X   kvarWanirsemaWeinsverWa_krWar_Ԁtil_rskurWarnefndar_ԀverWaekkibornarundird;mst;la P #  fyrrenniWurstaWahennarliggurfyrir.XettagildirY;ekkifrYeimtmaYegarsexmnuWireru    liWnirfrYvaWkrabarstnefndinninYessaWhnhafilagtrskurWmliW.      31.gr. |O  _Gjaldtaka_. G  S  TilaWstandaundirkostnaWivegnaeftirlitssamkvmtlgumYessumskalgreiWagjldsem   hrsegir:   ! ! _ikmo(%00_ikmo"i0J"  i0JU2%  1  .3  Ԉ0    _FlutningsfyrirtkiW_ԀskalgreiWagjaldafraforkusemer_mtuW_Ԁinn_flutningskerfiW_Ԁsem {  nemur0,3aurumhverja_kWst_.i0JUU݌sF Ќ  "i0J"  i0JvW2%  2  .3  Ԉ0    _Dreifiveitur_ԀskulugreiWagjaldafraforkusemer_m;ttekin_Ԁfr&  _flutningskerfi_ԀeWabeintfr > _virkjunu'>Xm_Ԁsemnemur0,7aurumhverja_kWst_.i0JvWW݌  Ќ    Fyrir15.septemberrhvertskal_orkumlastj;ri_ԀgefaiWnaWarrWherraskUrsluumtlaWan  rekstrarkostnaWnstarsvegnaeftirlitsgrundvellilagaYessara.0skUrslunniskaljafnframt r lagtmatYr;un_eftirlitsins_ԀundangenginYrjr.SkUrslunniskalfylgjaumsgnsamrWsnefndar j= _eftirlitsskyldra_ԀaWila,sbr.24.gr.,umtlaW_rekstrarumfang_Ԁnstarssamtliti_orkumlastj;ra_ 5 _umsgninni_.TilaW_samrWsnefndin_ԀgetigefiWumsgnskalOrkustofnuneigisWaren15.  gstrhvertsendahenniupplUsingarumtlaW_rekstrarumfang_ԀsamtskUringumhelstu  rekstrarliWum.EfniWurstaWaskUrslunnargefurtilefnitilaWbreyta&  gjaldtkuskv.1.mgr.skal i iWnaWarrWherraleggjaframfrumvarpYaraWltandifyrirAlYingi.'^ a4   OrkustofnunskalannastinnheimtugjaldaYessarafyrirrkissj;W.Gjalddagiskalvera1. , gstrhvertvegnaYess_almanaksrs_Ԁogbyggjast_rauntlum_Ԁvegnafyrrihelmingsrsinsen  tlunfyrirseinnihelminginn.ViWlagningunstarsskaltakatillittilfrvika_rauntalna_Ԁfr  tlunfyrirseinnihelmingliWinsrs.AWfrmgeratilfullnustukrfumumgjaldiWnundan `  genginsd;ms,rskurWareWa_sttar_. X+!   _Eftirlitsskyldir_ԀaWilarskulugreiWakostnaWvegnaeftirlits_faggiltra_Ԁ_skoWunarstofa_,endas #" ekkium_rtakseftirlit_ԀaWrWa. #   &  _VIII_.KAFLI !W%  AlmennkvWiumleyfisveitingar. O""&  32.gr. #' Framsal_leyfisveitingarvalds_. #( b  RWherrageturfaliWOrkustofnun_leyfisveitingarvald_Ԁskv.1.mgr.4.gr.,2.mgr.9.gr.,13. $ ) gr.og1.mgr.18.gr.aWhlutaeWalluleyti.FerOrkustofnunYeinnigmeWheimildirrWherra {%N!* skv.36.gr.'!b F&"+   '",   & ,  33.gr. - _Gjaldtaka_Ԁvegnatgfuleyfa.  Xe  TilaWstandaundirkostnaWiafundirbningiogtgfuleyfasamkvmtlgumYessumskal  greiWagjldtil_leyfisveitanda_:',-de a ! ! _ikmo(%00_ikmo"i0J"  i0Jg2%  1  .3  Ԉ0    & a Fyrir_virkjunarleyfi_,sbr.4.gr.,skalgreiWagjald.GjaldiWskalverasettsamanr_fastagjaldi_ Y, semnemur100.000_kr_.og_gjaldYtti_ԀsemerhlutfalliviWstrW_virkjunar_Ԁognemur10.000 $ _kr_.fyrirhvert_MW_.'aY%hi0Jgg݌ Ќ  "i0J"  i0Joj2%  2  .3  Ԉ0    &  FyrirleyfitilaWreisaogrekadreifikerfi,sbr.13.gr.,skalgreiWagjald.GjaldiWskalvera   settsamanr_fastagjaldi_Ԁsemnemur50.000_kr_.og_gjaldYtti_ԀsemerhlutfalliviW  X bafjlda_dreifiveitusvWinu_Ԁognemur10_kr_.fyrirhvernba.i0Jojj݌P #  Ќ  "i0J"  i0J(m2%  3  .3  Ԉ0    FyrirleyfitilaWstunda_raforkuviWskipti_,sbr.18.gr.,skalgreiWa50.000_kr_.i0J(mUm݌   Ќ  ' k  34.gr.   MlsmeWferW. |O  n  LeyfisamkvmtlgumYessumskalveittgrundvelliums;knarsemskalmetinhlutlgan G  oggagnsjanhtt.     WurenrWherraveitir_virkjunarleyfi_,leyfitilaWbyggja_flutningsvirki_ԀeWasrleyfitildreif   ingarraforkuskalhannleitaumsagnarOrkustofnunar.Wurensrleyfitildreifingarraforku {  erveittskalrWherraaukYessleitaumsagnarviWkomandisveitarflaga.Umsagnirskuluberast sF innantveggjamnaWafrYvaWbeiWniYaraWltandivarsend. >   RWherraskalkynnaums;knmeWauglUsingu_LgbirtingablaWinu_.XarskalgefaYeimaWil   umermliWvarWarfriaWkynnasrums;kninaogkomaframfrisj;narmiWumsnuminn  anfjgurraviknafrbirtinguauglUsingar.UmskjandiskalkostabirtinguslkrarauglUsingar. r   SynjunumleyfisamkvmtlgumYessumskalrkstudd. j=   35.gr.  Framsalleyfa.  s  LeyfisamkvmtlgumYessummhvorkiframseljansetjatiltryggingar_fjrskuldbind i ingum_ԀnemameWleyfirWherra. a4   36.&  Ԁgr.  _Afturkllun_Ԁ'1uleyfis.  "u  Ef_leyfishafi_ԀferekkiaWskilyrWumlagaYessara,reglugerWasettrasamkvmtYeim,skilyrW `  um_leyfisins_,samningumsemtengjastleyfinueWaWrumheimildumskalrWherraveitahonum X+! skriflegaaWvrunoghfileganfresttilrb;ta.Ef_leyfishafi_ԀsinnirekkiaWvrunrWherrainnan #" tilgreindratmamarkageturrWherraafturkallaWleyfiWeWabreyttYv.EfumalvarlegbroteWa # vanrkslueraWrWaeWalj;steraW_leyfishafi_ԀgeturekkistaWiWviWskyldursnarsamkvmt  $ leyfinugeturrWherraY;afturkallaWYaWn_aWvrunar_. !W%   &  _IX_.KAFLI #'  TmiskvWi.  #( 37.gr. $ ) Yfirstj;rn. {%N!* ay  IWnaWarrWherrafermeWyfirstj;rnmlasamkvmtlgumYessum.'#my F&"+   Stj;rnvaldskvarWanirOrkustofnunar,semekkiverWa_krWar_Ԁtil_rskurWarnefndar_Ԁ_raforku '", mla_Ԁskv.30.gr.,verWa_krWar_ԀtiliWnaWarrWherra.KratiliWnaWarrWherraskalveraskrifleg '#- ogskalhnborinframinnan30dagafrYvaWaWilamlsvartilkynntumkvrWun.UmmeW - ferWmlsferaWWruleytisamkvmtkvWum_stj;rnsUslulaga_.    & , 38.gr. a FramkvmdirlandsvWumrkiseign. Y, \}  RWherrahefurheimildtilaWsemjaviW_flutningsfyrirtkiW_ԀogYaWila,semfleyfisam $ kvmtlgumYessumtilframkvmda',h}_eignarlndum_Ԁrkisins,umendurgjaldfyrirlandog  landgWiYauerumrWirhverjusinni.HaftskalsamrWviWYannaWilasemfermeWforrWi   _eignarinnar_.  X   Umframkvmdir_Yj;Wlendum_ԀfersamkvmtkvWumlagaum_Yj;Wlendur_ԀogkvrWun P #  marka_eignarlanda_,_Yj;Wlendna_Ԁog_afrtta_.      39.gr.   _RaforkuskUrsla_. |O  n  RWherraleggurfyrirAlYingifjgurrarafresti skUrsluum_raforkumlefni_.0skUrslunni G  skal_m.a._Ԁfjallaum:   ! ! _ikmo(%00_ikmo"i0J"  i0J2%  1  .3  Ԉ0    YfirlitumsluognotkunraforkusWastliWinfjgurr.i0J݌  Ќ  "i0J"  i0J2%  2  .3  Ԉ0    _RaforkuYrf_ԀogyfirlitumlklegaYr;untillengritmagrundvelli_raforkuspr_Ԁogtlana {  umorkufrekaniWnaWogaWrastarfsemisem_raforkusp_Ԁtekurekkitil.i0Jք݌sF Ќ  "i0J"  i0J2%  3  .3  Ԉ0    Ranns;knirorkulindaogundirbningYeirratil_raforkuvinnslu_.i0J؆݌> Ќ  "i0J"  i0J2%  4  .3  Ԉ0    _Raforkuvinnslu_ԀmeWhliWsj;naf_raforkuYrf_Ԁogryggi_raforkukerfisins_.i0J݌  Ќ  "i0J"  i0Jy2%  5  .3  Ԉ0    _Styrkingu_Ԁ_flutningskerfisins_ԀsamrmiviWaukna_raforkuYrf_.i0Jy݌ Ќ  "i0J"  i0J2%  6  .3  Ԉ0    GWiraforku,_m.a._ԀmeWhliWsj;nafryggiafhendingar.i0J%݌r Ќ  "i0J"  i0J62%  7  .3  Ԉ0    Xj;WhagslegaYUWingutlaWraframkvmdasviWi_raforkumla_ԀoghrifYeirraatvinnu j= lfogbyggWlandinu.i0J6c݌5 Ќ    40.gr.  _Veiting_Ԁ_ranns;knarleyfa_. i Ս  Lgumranns;knirognUtinguauWlindumjrWugildaumleyfitilYessaWkannaogrann a4 sakaorkulindirtilundirbnings_raforkuvinnslu_.AukYeirraskilyrWasemYarerutalinskalum , skjandium_ranns;knarleyfi_ԀleggjaframmatYvhvernigtengjamegi&  fyrirhugaWavirkjun_raf  orkukerf'i_Ԁlandsins.    41.gr. X+! _rsreikningar_. #"   UmrsreikningafyrirtkjasemfallaundirkvWilagaYessarafersamkvmtlgumum # rsreikninga.  $   EffyrirtkisamkvmtlgumYessumaWhaldareikningumvegnamismunandistarfsemi !W% sinnaraWskildumb;khaldiskalgerasrstakagreinfyrirhverristarfsemi_rsreikningi_.Gera O""& skalOrkustofnungreinfyrir_sundurliWuninni_ԀYvformisemstofnuninkveWur. #'   Sameiginlegum_rekstrartekjum_ԀogrekstrarkostnaWisemekkierunntaWheimfrabeint #( einstakastarfsemiskalskiptsamrmiviWviWtekna_reikningsskilavenju_,endahafi_skiptiregl $ ) urnar_ԀhlotiWsamYykkiOrkustofnunar.HliWstWarreglurgildaumskiptingusameiginlegra_af {%N!*  skrifta_Ԁog_fastafjrmuna_. F&"+   & a  FallistOrkustofnunekki_skiptireglur_Ԁfyrirtkisskv.3.mgr.skalhntakarkstudda - kvrWunYaruminnansexviknafrYvaW;skaWvareftirsamYykkihennar_skiptireglum_Ԁog  skalOrkustofnunYkvarWa_skiptireglur_Ԁgrundvellieftirfarandi_meginviWmiWa_:'a-ҕ  ! ! s(U80_ikmo"i0J"  i0J2U  1  .3  Ԉ0    _Fastafjrmunum_ԀsemekkierunntaWheimfrabeinteinstakastarfsemiskalskipt a hverjastarfsemiYeimhlutfllumsemerumilli_b;kfrWs_ԀverWsYeirra_fastafjrmuna_Ԁsem Y, _heimfranlegir_Ԁeru.i0J݌$ Ќ  "i0J"  i0Jߚ2U  2  .3  Ԉ0    Skiptaskal_afskriftum_ԀafYeimeignumsemekkierunntaWskiptasmuhlutfllumog  Yeimsem_skiptanlegar_Ԁeru.i0Jߚ ݌  Ќ  "i0J"  i0J2U  3  .3  Ԉ0    _Rekstrartekjum_ԀogrekstrarkostnaWisemekkierunntaWheimfrabeinteinstakastarf  X semiskalskiptYeimhlutfllumsemerumilliteknaogkostnaWarsem_heimfranlegur_ԁer.i0J݌P #  Ќ    Starfrki_vinnslufyrirtki_Ԁ_jarWvarmaorkuver_ԀsemvinnurraforkuogafhendiraWraorku,svo    semheittvatneWagufu,sbr.1.mgr.7.gr.,skalfyrirtkiWgeragreinfyrirafkomueinstakra    _rekstrarYtta_Ԁ_rsreikningi_.SkilaskalOrkustofnunskUrsluum_afkomuna_ԀYvformisemstofn   uninkveWur.Btreikningurafkomueinstakra_rekstrarYtta_Ԁogskiptingusameiginlegum |O  kostnaWiskalverasamrmiviWviWtekna_reikningsskilavenju_,endahafi_skiptireglurnar_ԀhlotiW G  samYykkiOrkustofnunar.HliWstWarreglurgildaumskiptingusameiginlegra_afskrifta_Ԁog_fasta   fjrmuna_.     FallistOrkustofnunekki_skiptireglur_Ԁfyrirtkisinsskv.5.mgr.skalhntakarkstudda {  kvrWunYaruminnansexviknafrYvaW;skaWvareftirsamYykkihennar_skiptireglum_Ԁog sF skalOrkustofnunYkvarWa_skiptireglur_Ԁgrundvellieftirfarandi_meginviWmiWa_: > ! ! (e88s"i0J"  i0J[2e  1  .3  Ԉ0    XeimsameiginleguYttumrekstrarog_efnahagsreikningi_ԀsemgetiWer&  um3.mgr.skal   skipthlutfalliviWverWmtiYeirrarorkusemafhenter. ' di0J[݌ Ќ  "i0J"  i0J52e  2  .3  Ԉ0    VerWmtiraforku,sbr.1._tlul_.,skalmiWastviW_meWalverW_ԀraforkuviW_stWvarvegg_ԀviW r skiptumtilalmennranotahrlendis,enaWteknutillititilsamningaviWnotendursemnota j= meiraen100_GWst_Ԁri.i0J5b݌5 Ќ  "i0J"  i0J2e  3  .3  Ԉ0    TilYessaWkvarWaverWmtiannarrarorku,sbr.1._tlul_.,svosem_heits_Ԁvatnsoggufu,skal  OrkustofnunskilgreinaeWlilegt_einingarverW_ԀYeirriorkuviWafhendingufrorkuverinu.  0YvskyniskalstofnuninhafahliWsj;nafverWiorkunnarYegarhnkemurtilkaupenda i enaWfrdregnumkostnaWiviWflutning,dreifinguogsluhennar.JafnframtskalhfWhliW a4 sj;nafYvviWkvrWunYessaverWsaWhlutfall_arWs_Ԁaf_fastafjrmunum_Ԁsemerubundnir , _jarWvarmaorkuverinu_ԀssvipaWhvortsemumeraWrWa_raforkuvinnslu_ԀeWaaWraorku  vinnslu.i0Jө݌ Ќ    RWherrageturreglugerWsettnnarifyrirmlium_b;khaldslegan_ԀaWskilnaW,_Y.m.t._ԀYr `  upplUsingarsemskulukomafram_rsreikningi_ԀfyrirtkjasemfallaundirkvWiYessarar X+! greinar,ogum_skiptigrundvll_Ԁmillimismunandistarfsemi. #"   42.gr.  $ Tryggingar. !W% 7  RWherrageturkrafistYessaWYeirsemstarfagrundvellilagaYessarataki_byrgWartrygg O""& ingu_ԀhjviWurkenndu_vtryggingaflagi_,aflisr_bankatryggingar_ԀeWaleggiframaWrartrygg #' ingarsemrWherrameturjafngildarogbtatj;nerYeirkunnaaWvaldameWstrfumsnum. #( KveWiWskalnnarum_byrgWartrygginguna_,_m.a._Ԁum_lgmarksfjrhW_Ԁog_vtryggingarskil $ ) mla_,reglugerW. {%N!*   F&"+   & ,  43.gr. - ViWurlg.  ³  BrotgegnkvWumlagaYessaravarWasektum,nemaYyngrirefsingliggiviWsamkvmt  Wrumlgum.NerbrotframiWstarfsemi',-γԀ_lgaWila_ԀogmYgera_lgaWilanum_Ԁfsektskv.II. a kaflaAalmennrahegningarlaga. Y,   44.gr.  _ReglugerWarheimild_.   Ƶ  RWherraerheimiltaWsetjannarikvWiumframkvmdlagaYessarareglugerW.  X   & a 45.gr.    _Gildistaka_.    Ѷ  LgYessiWlastYegargildienkomatilframkvmda1.jl2003.'a ݶ     kvWitilbrWabirgWa. G  I.    ڷ  _RaforkuskUrsla_Ԁskv.39.gr.lagaYessaraskalfyrstasinnlgWfyrirAlYingieigisWaren   rinu2005. {    II.  >   XeirsemviWgildistkulagaYessarahafartttilaWreisaeWareka_raforkuver_ԀhaldaYeimrtti   snum,endauppfylliYeirskilyrWilagaYessara.    III.  j= V  XeirsemviWgildistkulagaYessarahafartttilaWreisaeWarekakerfitildreifingarraforku 5 haldaYeimrttisnum,endauppfylliYeirskilyrWilagaYessara.    _IV_.  i   TilogmeW31.desember2004getaeingnguYeirsemkaupa100_GWst_ԀafraforkueWameira a4 rikeyptraforkuafWrumen_dreifiveitu_Ԁsnu_dreifiveitusvWi_.Fr1.janar2005getanot , endursemeru_aflmldir_Ԁognotameiraaflen100_kW_ԀvaliWYann_raforkusala_ԀsemYeirkj;sa.  Fr1.janar2007skuluallirgetavaliWYann_raforkusala_ԀsemYeirkj;sa._Dreifiveitum_Ԁerskylt  aWseljaraforkutilYeirranotendasemekkieigaYesskostaWveljasr_raforkusala_Ԁvegna_brWa `  birgWakvWis_ԀYessa. 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