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"   04.mgr.ernUttkvWiYarsemgerterrWfyrirYvaWRkistvarpiWsf.,meWsrstku # samYykkimenntamlarWherra,veitiaWraYj;nustualmannaYgusemtengistmeWeWlilegum  $ httiaWalYj;nustuflagsins.EnginsrstkYj;nustaerhfWhugaviWm;tunYessakvWis, !W% enYarfirbreytaststWugtogt.d.tkniframfarirerurar.MYvltakvWiYettasemvar J""& naglasemgetigertmgulegtaWbregWastviWYrfumeruppkunnaaWkoma. #'   0kvWinuerhlutverkiRkistvarpsinssf.lUstmeWtarlegumhtti.0tvarpsrekstrial #( mannaYguVesturlndumerufordmifyrirYvaWviWkomandifagrWherrageristj;rn $ ) unarsamningviWYaWflagsemannastslkantvarpsreksturf.h.rkisvaldsins.0frumvarpi v%N!* YessuerekkilagttilaWYessileiWverWifarin,enteljaverWuraWekkertsYvtilfyrirstWu A&"+ aWrangursstj;rnunarsamningurverWigerWurmillimenntamlarWherraogRkistvarpsins  '", sf.YarsemmltverWifyrirumnnaritfrsluskyldumflagsins._Erhrm.a.vsaWtil '#- samsetningartsendrardagskrrmeWtillititilinnlendsdagskrrefnis,efnissemtlaWer (z$. brnumeWasrstkumaldursh;pum,frWslu-ogheimildaefnis,Yr;ttaefnisogannarsYess ( semviWkannaWeigahverjusinni.XeruennfremurfordmifyrirYvaWstj;rnirYeirraf  laga,semannasttvarpsreksturalmannaYgu,semjiskUrsluoggeriviWkomandifagrWherra  greinfyrirYvhvernigtakisttilaWuppfyllalgbundnarmeginskyldurumtvarpalmanna a Ygu.MeWsmurkumogaWofangreinirerekkertYvtilfyrirstWuaWstj;rnRkistvarps T, inssf.semjislkaskUrsluoggerimenntamlarWherragreinfyrirYvhvernigtiltakistaW  uppfyllaskyldurflagsinsskv.3.gr.frumvarpsYessa.    & a Um4.gr.  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YeimefnumsemminnstergreinYessari,svosemUmisskonarmargmiWlunogsamruna ( Yr;untlvutkni,fjarskiptaogsj;nvarpssemhaldamunframnsturum.VerWuraW  teljarttaWRkistvarpiWsf.fylgistmeWYessariYr;unogtakiYtthennieftirYvsemskyn  samlegtverWurmetiWogaWsjlfsgWuafhfilegrivarkrni,Y;aWframtWarsUnberiaWskipa a fyrirrm.XaWverWurverkahringstj;rnarRkistvarpsinssf.ogdaglegrastj;rnendaaWtaka T, einstakarkvarWanirumYessiefni.    &  02.mgr.greinarinnarerkveWiWumYaWaWhaldaskulifjrreiWumallsreksturs,semf  lagiWkannaW'KverWaaWiliaWsamkvmtheimildYeirrisemgreininnifelst,aWskildumfr   fjrreiWumrekstursskv.1.mgr.3.gr.,Y.e.hinumhefWbundnarekstriRkistvarpsinseWa  X YeimrekstrisemYaWstundarnYegar.VerWurt.d.aWteljanetYj;nustuRkistvarpsinsrm K #  astinnanrekstursYessskv.1.mgr.3.gr.ogsjlfsagtgeturYaWbreysttmansrshverskon    arreksturverWuralmennttalinngetaflokkastundirtvarpsYj;nustualmannaYgu.Ekkim    notafjrmunifrrekstriskv.1.mgr.3.gr.tilYessaWgreiWaniWurkostnaWafrekstrisem   Rkistvarpinusf.erheimilaWaWstofnatileWatakaYttsamkvmtYessarigrein,nemaum wO  saWrWastarfsemisemflokkastundirtvarpalmannaYgu.SrstaklegaYarfaWgtaYess B  aWstarfsemiRkistvarpsinssf.verWiaWYessuleytisamrmiviWreglursamkeppnislaga    nr.8/1993,meWsWaribreytingum,ogsamkeppnisreglurEESsamningsins.     &  UmIV.kafla. nF Ո  0Yessumkaflafrumvarpsinsermltfyrirumstj;rnskipulagRkistvarpsinssf.'n 9   Samkvmt7.gr.fermenntamlarWherrameWeignarhlutrkisinsflaginu.HannkUs  stj;rnflagsinssamrmiviWhlutbundnakosninguAlYingis.FlagsfundirfarameWWsta  valdmlefnumflagsins.Stj;rnYessfermeWmlefniflagsinsmilliflagsfunda.Stj;rnin r skalskipuWfimmmnnumogjafnmrgumtilvara,sbr.1.mgr.8.gr. e=   Undirstj;rnflagsinsheyrirtvarpsstj;ri,semrWinnerafstj;rninni,ogerhannWsti 0 yfirmaWurallsdaglegsrekstrarvegumflagsins,jafntsviWiframkvmdastj;rnarsem  sviWidagskrrgerWar,sbr.1.mgr.10.gr.Btvarpsstj;rirWuraWrastarfsmennflagsinsog  skiptirmeWYeimverkumsamrmiviWskipuritflagsinssemstj;rnflagsinskveWur,sbr. i 2.mgr.10.gr. \4   Um7.gr.    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S+!   AWWruleytivsasttil8.tlul.lUsingunnimeginefnifrumvarpsins2.kaflaalmennu " athugasemdanna. #   Um11.gr. !W% o  04.kaflahinnaalmennuathugasemdaviWfrumvarpiW(Tekjustofnarfyrirtkisins)var J""& gerWgreinfyrirYvaWfrumvarpiYessuerYvbyggtaWfrogmeW1.janar2008verWi #' httaWfjrmagnareksturRkistvarpsinsmeWafnotagjldum(tvarpsgjaldi).VsasttilYess #( semYarsagWiumYessabreytinguogrkinfyrirhenni. $ )   0samrmiviWYessabreytinguer11.gr.frumvarpsinslagttilaWfrogmeW1.janar v%N!* 2008skiptisttekjustofnarRkistvarpsinssf.Yrennt: A&"+ ! ! _ikmo(JT00_ikmo"i(m"  i(m2JT  1  .3  Ԉ0    SrstaktgjaldsemlagtverWureinstaklingaoglgaWila.i(m%݌ '", Ќ  "i(m"  i(m2JT  2  .3  Ԉ0    TekjurafauglUsingumogslueWaleiguvrumsemtengjastdagskrrefniYesst '#- varpiogWrummiWlum.i(mA݌(z$. Ќ  "i(m"  i(m~2JT  3  .3  Ԉ0    AWrartekjursemAlYingikannsrstaklegaaWkveWa.i(m~݌( Ќ    Tekjurskv.1.tlul1.mgr.kvWisinsyrWu13.500kr.afhverjumgjaldandaogmundu  skilaallsum2.470millj;numkr.miWaWviWfullskil,engerterrWfyrraWafnotagjaldiWskili  Rkistvarpinuum2.500millj;numkr.rinu2005.EWlilegteraWfjrhWnefskattsinsverWi a endurskoWuWYegarnrdregurYvaWbreytingtekjustofnumRkistvarpsinssf.kemurtil T, framkvmda.AlmenntmttiY;miWaviWaWhagaskattlagningunniYannigaWhvertYriggja  mannaheimiliyrWinokkurnveginnjafnsetteftirsemWur,semmundiYUWaaWgjaldiWlkk  aWifyrirfmennariheimili,enhkkaWifyrirheimiliYarsemfullorWnireinstaklingar16ra   ogeldrivru4eWafleiri.VntanleganWigjaldiWekkitilnmsmannasemvru16raog  X eldriYarsemalmenntmgerarWfyriraWYeirfalliundirYautekjumrksemkvWiWtekur K #  miWaf,sbr.lgnr.125/1999,ummlefnialdraWra.      HvaWvarWarrWstfuntekjumskv.1.tlul.1.mgr.beraWtakaframaWRkistvarpiW    sf.verWurfyrstogfremsttvarpalmannaYgu,sbr.3.gr.frumvarpsYessa.Komihinsvegar   tilannarrarstarfsemiafhlfuflagsins,semtengistfyrrgreindrimeginstarfsemi,YarfaW wO  haldafjrreiWumvegnaYessrekstraraWskildum.grundvellisamkeppnissj;narmiWaverWur B  flaginu;heimiltaWnotatekjursnartilaWgreiWakostnaWniWurafhinumnUjarekstri,enda    sekkiumaWrWastarfsemisemtelsttiltvarpsalmannaYguskilningi3.gr.frumvarps   ins.XannigberaWhaldafjrreiWumaWskildumeftirYvhvortumsaWrWastarfsemiskv. {  3.gr.frumvarpsinseWastarfsemiskv.6.gr.frumvarpsinsogekkitelsttiltvarpsalmanna nF Ygu. 9   HvaWvarWar2.tlul.1.mgr.erlagttilaWheimiltsaWbirtaauglUsingarertengjastdag  skrrefniYesstvarpiogWrummiWlum.HrerumaWrWabreytingufrgildandirtti,en  YarerheimilgjaldtakafyrirauglUsingar?hlj;Wvarpiogsj;nvarpi .stWaYykiraWkveWa r meWskUrumhttiumYaWaWRkistvarpinusf.verWiheimiltaWbirtaauglUsingarWrum e= miWlumentvarpiaWteknutillititilniWurstWuumboWsmannsAlYingismlinr.3845/2003. 0 0mlinuvarkvartaWyfirYvaWRkistvarpiWnotaWitekjursnartilYessaWbyggjaupp  vefinnwww.ruv.is,enhlutihansvrifjrmagnaWurmeWafnotagjldumsj;nvarpogtvarp.  NiWurstaWaumboWsmannsvarm.a.saWsalaRkistvarpsinsauglUsingumtilbirtingar i heimasWunnigtiekkitalistheimilgjaldtakafyrirauglUsingar?hlj;Wvarpiogsj;nvarpi  \4 skv.1.mgr.10.gr.laganr.122/2000. '   03.mgr.ergertrWfyrirYvaWhelmingurteknavegnagjaldsinssgreiddurfyrirfram  Yann15.febrarog15.marhvertafhlfufjrmlarWuneytisins.EftirstWvargjaldsins  mundugreiWasttmabilinufrgsttildesembersamrmiviWinnheimtuannarraopin `  berragjalda. S+!   04.mgr.erufyrirmliumaWsetjaskuligjaldskrrfyrirauglUsingabirtinguogaWraskylda " tekjustofnaogerYarttviWgjaldtkuskv.15.gr.tvarpslaga.ErYaWverkahringstj;rnar # aWsetjaslkargjaldskrr,reyndauWvitaWsamrWiviWdaglegastj;rnendursemfarameW  $ auglUsingamlogfjrmlfyrirtkisins. !W%   Um12.gr. #' ߼  HrmlirfyrirumYaWhvernigmeWskulifaraefstj;rnvld;skaeftirYvviWRkis #( tvarpiWhf.aWYaWleggiframkvmdireWareksturtilalmannaheillaryggisskynifyriralla $ ) landsmenneWavegnabyggWasj;narmiWasemlj;steraWekkimuniskilaarWi.ErYgertrW v%N!* fyriraWgerWurverWisrstakursamningurmillirkisinsogflagsinsumhverteinstaktverk A&"+ efni.  '",   Um13.gr. (z$. H  kvWi1.mgr.YarfnastekkiskUringa. (   &  02.mgr.erlagttilaWlgnr.122/2000,umRkistvarpiW,fallirgildi.X;ermltfyrir  umYaWaWYr'greinarsemvarWalagninguafnotagjaldssugilditil1.janar2008,ernUr  tekjustofnkemurtil,ogYrgreinarsemvarWainnheimtufallinsafnotagjaldssugilditil a 1.janar2011,enskv.2.mgr.15.gr.lagaumRkistvarpiWhelstlgveWfyrirafnotagjaldi T, Yrjrfrgjalddaga.XarsemnauWsynlegteraWhafakvWiuminnheimtuafnotagjalda,  semfallatWngildandilagaumRkistvarpiW,erlagttilaWYaukvWiverWisrstkum  lgum,lgumuminnheimtutvarpsgjalds,meWanYaukvWierugildi.SjfylgiskjalII.     SamkvmtframansgWumunreksturflagsinsverWafjrmagnaWurmeWsrstkugjaldi  X semlagtverWureinstaklingaoglgaWilasemskattskyldireruskv.1.!2.gr.laganr. K #  90/2003.XessibreytingmunekkieigasrstaWstrax!gerterrWfyrirYvaWhiWnUjaflag    fitveggjaoghlfsrsaWlgunartmaWurenreksturYessverWuralfariWfjrmagnaWurmeW    framangreindumhtti.0YessufelstaWflaginuverWurveitturYriggjaraaWlgunartmi,en   hannmunfelasrsvigrmtilhandaflaginutilaWstarfaframsamkvmtnverandifyrir wO  komulagi,enjafnframttkifritilaWaWlagareksturinnhinunUjaumhverfi. B    03.mgr.ersettkvWiumYaWaWYarsemWrumlgumervsaWtilRkistvarpsinss    ttviWRkistvarpiWsf.SamkvmtathugunlagasafninetinuervikiWaWRkistvarpinu   einneWaannanhtt10rttarheimildumlagasafniauklagaumRkistvarpiW,nr. {  122/2000,Y.e.:8.gr.forsetabrfsnr.114/1945,umstarfshttuorWunefndar,28.gr.laganr. nF 17/1965,umlandgrWslu,3.mgr.47.gr.laganr.76/1970,umlax-ogsilungsveiWi,4.gr. 9 laganr.37/1975,umLeiklistarsk;la0slands,bliW1.mgr.3.gr.,4.mgr.3.gr.,4.gr.og1.  mgr.7.gr.laganr.36/1982,umSinf;nuhlj;msveit0slands,3.mgr.6.gr.laganr.2/1990,  um0slenskamlnefnd,2.mgr.86.gr.laganr.55/1991,umYingskpAlYingis,25.gr.laga r nr.24/2000,umkosningartilAlYingis,6.og34.gr.laganr.53/2000,tvarpslaga,og10.gr. e= laganr.20/2002,umskylduskiltilsafna.SamkvmtframangreindukvWi3.mgr.13.gr. 0 frumvarpsinsbereftirgildistkulagannaaWskiljaYaulagakvWiYarsemtalaWerumRkis  tvarpiWsemYarsttviWRkistvarpiWsf.    UmkvWitilbrWabirgWaI. \4 k  kvWi1.og2.mgr.fjallaumstofnunsameignarflagsumRkistvarpiWogeignirog ' skuldirRkistvarpsinssemgangatilsameignarflagsins.XegarhefurveriWfjallaWumYessa  formbreytinguogYauatriWisemafhennileiWir,sbr.3.kaflahinumalmennuathugasemdum  aWframanumformbreytinguna,2.kaflaalmennuathugasemdanna(meginefnifrumvarpsins) `  ogathugasemdirum1.og2.gr.frumvarpsins.EinsogYegarhefurveriWlUst3.kaflahin S+! umalmennuathugasemdumerrWgertaWrkissj;WuryfirtakihlutRkistvarpsinsvegna " greiWsluYtttkurekstrarkostnaWiSinf;nuhlj;msveitar0slands,sbr.bliW1.mgr.3.gr.laga # nr.36/1982,umSinf;nuhlj;msveit0slands.GeramrWfyrirYvaWframlagrkissj;Ws  $ fjrlgumtilrekstursRkistvarpsinslkkivegnayfirtkuYessariskuldbindinguRkis !W% tvarpsins. J""&   02.mgr.erm.a.mltfyrirumaWmenntamlarWherrakveWiheildarfjrhWstofnfjr #' Rkistvarpinusf.ViWstofnunflagsinsskuliY;lgWframa.m.k.5.000.000kr.fjrhWog #( skulisfjrhWgreiddafrkissj;WieigisWarenhlfummnuWieftirskrninguflagsins. $ ) SamkvmtkvWinugeturmenntamlarWherrakveWiWaWleggjaframhrrastofnfupp v%N!* hafikj;sihannYaW. A&"+   Samkvmt3.mgr.kvWisinsergertrWfyrirYvaWRkistvarpiWsf.takiviWtvarps  '",  rekstriRkistvarpsinsviWgildistkulaganna. '#-   &   04.mgr.segiraWRkistvarpiWsf.yfirtakiYrskyldursemRkistvarpiWhafiundir ( gengistsamningumviWYriWjuaWila.'(W    UmkvWitilbrWabirgWaII. a B  0YessukvWimlirfyrirumrttindistarfsmannaviWbreytinguRkistvarpsinssam T, eignarflag.TilgangurkvWisinseraWrttindistarfsmannaRkistvarpsinsverWiviWform  breytingunatryggWmeWeWlilegumhtti,kveWiWumrttYeirratilsambrilegrastarfahj  sameignarflaginu,biWlaunarttoglfeyrisrttindi.HefurYaWveriWhaftaWleiWarlj;siaWekki   verWihallaWrttindistarfsmannastofnunarinnarviWbreytingurekstrarformihennar.ViW  X samningukvWisinshefurm.a.veriWhfWhliWsj;naffyrriframkvmdYegarrkisstofnun K #  umhefurveriWbreyttrekstrarflg,sbr.lgnr.103/1996,svoogniWurstWud;masem    gengiWhafamlumtafrttarstWustarfsmannaviWbreytingurkisfyrirtkjasjlfstW    flg.     MeW2.mgr.kvWisinserstarfsmnnumRkistvarpsinstryggWurrtturtilsambrilegra wO  starfahjRkistvarpinusf.ogYeirhafahafthjstofnuninni,Y.e.Yeimstarfsmnnumsem B  eruskipaWireWarWnir;tmabundinnirWninguhjstofnuninniogfallaundirkvWilaga    nr.70/1996,umrttindiogskyldurstarfsmannarkisins.     03.og4.mgr.kvWisinsermltfyrirumrttstarfsmannaYegarYeimhefurveriWboWin {  sambrilegstaWa.StarfsmnnumerveittureWlilegurfresturtilYessaWsegjatilumYaWef nF YeirhyggjastekkinUtaYannrtttilstarfasemkvWiWtryggirYeim. 9   05.mgr.kvWisinsermltfyrirumaWYeirstarfsmenn,semhafaunniWsrrtttillf  eyrisgreiWslnaogrWastennfremurtilstarfahjsameignarflaginu,eigiekkirttbWilf  eyrisgreiWslumoglaunagreiWslumaWYvtilskilduaWYeirhaldi;skertumlaunumsnumhj r flaginu. e=   06.mgr.kvWisinsergertrWfyrirYvaWYeirstarfsmennRkistvarpsinssemviW 0 gildistkulagannaeruAdeildLfeyrissj;WsstarfsmannarkisinshaldiYeimrttindum.    UmkvWitilbrWabirgWaIII. i   HrergertrWfyriraWeigisWaren15dgumeftirgildistkulagaYessaraskulihaldinn \4 stofnfundurYarsemmenntamlarWherrakUsstj;rnRkistvarpsinssf.Frgildistkulag ' annaogYartilaWkosningstj;rnarmannahefurfariWframskalmenntamlarWherravera  fyrirsvarifyrirRkistvarpiWsf.    UmkvWitilbrWabirgWaIV. S+!   XarsemekkierfrumvarpinugertrWfyriraWtvarpsrWstarfiframeruhrfyrirmli " umYaWhvernigumboWYessfellurniWur.ErgertrWfyriraWumboWaWalmannaogvara # mannatvarpsrWi,semsWastvorukjrnir,falliniWurviWgildistkulaganna.  $   UmkvWitilbrWabirgWaV. J""&   RWgerteraWafnemalagningutvarpsgjalds1.janar2008.0kvWinuermltfyrirum #' hverjirtekjustofnarsameignarflagsinsskuliverafrgildistkulagannatilogmeW31. #( desember2007.EftirYanntmaberaWmiWaviW11.laganna. $ )    '",  &   FylgiskjalI. ( mAU?) dE>$ A^m     DrgaW a stofnsamningifyrirRkistvarpiWsf. '(a T,   1.gr.    FlagiWersameignarflagogernafnYessRkistvarpiWsf.FlagiWersjlfstWurskatt   aWili.  X   2.gr.      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A&"+   TillguraWbreytingumstofnsamningiYessum,svosemumslueignarhluta,umsam  '", eininguflagsinsviWnnurflgeWafyrirtki,eWaumslitflagsins,mekkitakatilmeW '#- ferWarfundumYessnemaYesshafiveriWgetiWfundarboWi.kvrWunumslueignarhluta, (z$. sameininguflagsinsviWnnurflgeWafyrirtkieWaslitflagsinser;heimilnemaaW ( fengnusamYykkiAlYingis.    9.gr. a   aWalfundiskulutekinfyrirYessiml: T, ! ! _ikmo(JT00_ikmo"i(m"  i(m)2JT  1  .3  Ԉ0    Stj;rnflagsinsskalskUrafrhagflagsinsogrekstriYessliWnustarfsri.i(m)V݌ Ќ  "i(m"  i(ma2JT  2  .3  Ԉ0    EfnahagsreikningurogrekstrarreikningurflagsinsfyrirliWiWstarfsrskululagWirfram  samtathugasemdumendurskoWendaflaginstilsamYykktar.i(ma݌  Ќ  "i(m"  i(m2JT  3  .3  Ԉ0    Stj;rnflagsinsskalkjrinogendurskoWandi.i(m ݌ X Ќ  "i(m"  i(m2JT  4  .3  Ԉ0    TekinskalkvrWunumhvernigfaraskalmeWhagnaWeWatap.i(m0݌K #  Ќ  "i(m"  i(m'2JT  5  .3  Ԉ0    kvrWunskaltekinumgreiWslurtilstj;rnarmannafyrirstrfYeirrastarfsrinu.i(m'T݌   Ќ  "i(m"  i(mf2JT  6  .3  Ԉ0    UmrWurogatkvWagreiWslurumnnurmlefnisemlglegaeruuppborin.i(mf݌   Ќ    FundargerWarb;kskalhaldinoghanaskrWYaWsemgeristflagsfundum.     & a 10.gr. B     Stj;rnflagsinsskalskipuWfimmmnnumogjafnmrgumtilvara,kjrnumaWalfundi    tileinsrs'aBsenn.Stj;rninskiptirsjlfmeWsrverkum.Stj;rnflagsinsstUrirllummlefn   umflagsinsmilliaWalfundaoggtirhagsmunaYessgagnvartYriWjamanni. {    UndirskriftirYriggjastj;rnarmannaskuldbindaflagiW.Stj;rnarfundirerulgmtirefYrr nF stj;rnarmennskjafund.AflatkvWarWurafgreiWslumla.HaldaskalfundargerWum 9 stj;rnarfundi.    11.gr. r   StarfssviWstj;rnarRkistvarpsinssf.nreinkumtileftirfarandiYttastarfiflagsins: e= ! ! (g00_ikmo"i(m"  i(m]2g  a  .3  Ԉ0    AWrWatvarpsstj;raogleysahannfrstrfum,kveWalaunhansognnurstarfskjr.i(m]݌0 Ќ  "i(m"  i(m2g  b  .3  Ԉ0    AWtakakvarWanirumlntilYarfaflagsinsogtakabyrgWgreiWslumogWrum  skuldbindingumsamaskyni.AWYvleytisemnUjarskuldbindingarogbyrgWirfara  framr10%afveltu(rekstrartekjumloknstliWinsrs)rihverju,Yarfstj;rnflags i insaWleitasamYykkiseigandaflagsins,sbr.1.mgr.7.gr.i(m݌\4 Ќ  "i(m"  i(m!2g  c  .3  Ԉ0    AWtakaallarmeirihttarkvarWanirumreksturflagsins,Y.e.kvarWanirsemekkifalla ' undirdagleganrekstur,UmistaWeiginfrumkvWieWaaWfengnumtillgumtvarpsstj;ra  eWaannarrastarfsmanna.MeWalslkrakvarWanamnefnakaupogsluhlutaWrum  flgum,nUjastarfsemivegumflagsinsogaWleggjaniWurtilteknastarfsemisemf `  lagiWhefurhaftmeWhndum,semognnurYUWingarmestuverkefniflagsins.i(m!N݌S+! Ќ  "i(m"  i(m:2g  d  .3  Ԉ0    AWsamYykkjafyrirframfjrhagstlunfyrirhvertstarfsr.i(m:g݌" Ќ  "i(m"  i(mX 2g  e  .3  Ԉ0    AWgefatreglurumfrttaflutningogauglUsingartvarpi,YarmeWalauglUsingatma, # oggtaYessaWreglumsfylgt.i(mX  ݌ $ Ќ    AWWruleytienaWframangreinirgtirstj;rnflagsinshagsmunaeigandaogsrtilYess !W% aWstarfsemiYessssamrmiviWlg,reglurogstofnsamningYennan. J""&   12.gr. #(    FormaWurboWartilstj;rnarfunda.Hverstj;rnarmaWurgeturkrafiststj;rnarfundar.Sama $ ) rtttvarpsstj;ri. v%N!*   Stj;rninskalsetjasrstarfsreglurYarsemnnarskalkveWiWumframkvmdstarfa A&"+ hennar.  '",   13.gr. (z$. V   Stj;rnflagsinsrWurframkvmdastj;ra(tvarpsstj;ra)ogkveWurstarfskjrhans.Hn ( veitirogpr;kruumboWfyrirflagiW.    Btvarpsstj;rihefurmeWhndumstj;rndaglegumrekstriflagsinsogkemurframfyrir  YesshndllummlumsemvarWavenjuleganrekstur.HannsrumreikningshaldogrWn a ingustarfsliWs.Btvarpsstj;raberaWveitastj;rnarmnnumogendurskoWendumallarupplUs T, ingarumreksturflagsinssemYeirkunnaaW;skaogveitabersamkvmtlgum.    14.gr.   C  aWalfundiflagsinsskalkj;saeinnlggiltanendurskoWandatileinsrssenn.Skal  X hannrannsakareikningaflagsinsfyrirhvertstarfsrogleggjaniWurstWusnafyriraWal K #  fund.EndurskoWandimekkikj;sarh;pistj;rnarmannaeWastarfsmannaflagsins.      & a 15.gr.     StarfsrogreikningsreralmanaksriW.Stj;rninskalhafalokiWgerWrsreikningaoglagt wO  fyrirendurskoWandaeigisWareneinummnuWifyriraWalfund.'a  B    16.gr.   /  StofnsamningiYessummbreytalgmtumaWalfundimeWsamYykkieigandasam {  eignarflagsins. nF   17.gr.    MeWtillgurumslitogskiptiflaginuskalfarasembreytingarstofnsamningiYessum.  XarfatkvWieigandatilaWkvrWunumslitsgild.Flagsfundur,semtekiWhefurlglega r kvrWunumsliteWaskiptiflagsins,skaleinnigkveWarWstfuneignaoggreiWsluskulda. e= kvrWunumslueignarhluta,sameininguflagsinsviWnnurflgeWafyrirtkieWaslit 0 flagsinser;heimilnemaaWfengnusamYykkiAlYingis.    18.gr. i   XarsemkvWistofnsamningsYessasegjaekkitilumhvernigmeWskulifariWskalhlta \4 almennumreglumsemgildaumsameignarflg,svooglagakvWumerviWgetatthverju ' sinni.  @''   `  StofnsamningurRkistvarpsinssf.semsamYykkturvarstofnfundiflagsins. "  & # FylgiskjalII. J""& "#AU?) dE>F# A^#"  #'   LgumtvarpsgjaldoginnheimtuYess.  v%N!* k  1.gr.(Wur12.gr.)  '",   EigandiviWtkissemnUtamtilm;ttkutsendingumRkistvarpsinsskalgreiWaaf '#- notagjald,tvarpsgjald,af'#J"hverjutki.X;skalaWeinsgreiWaeitttvarpsgjaldfyrireinkaafnot (z$. fjlskylduheimili.AfslttskalveitaYeimsemaWeinsgetanUttsrsvart/hvtam;ttku ( sj;nvarpsefnisogYeimsemeinungisgetanUttsrhlj;Wvarpssendingar.EinnigerheimiltaW  veitafyrirtkjumogstofnunumafslttvegnafjldatkjasamastaW.NnarikvWiumaf  slttogskilgreininguheimiliskalsetjareglugerW. a   0reglugerWmkveWaaWYeirsemhlj;tauppb;telli-ogrorkulfeyriskv.17.gr.laga T, umalmannatryggingar,nr.117/1993,meWsWaribreytingum,verWiundanYegnirafnotagjld  um.0reglugerWmeinnigkveWaundanYgublindramannafrgreiWsluafnotagjaldsaf  hlj;Wvarpi.     & a 2.gr.(Wur13.gr.) K #    Eigandi,sembreytirafnotumsnum,sbr.12.gr.,skaltilkynnaYaWRkistvarpinuYegar    staW.'aK       HverserfstviWsluviWtkjaskaltilkynnainnheimtudeildRkistvarpsinsfyrstu   vikunstamnaWareftirslumnuWhverjirsukaupendur.0tilkynningunniskalgreinafullt wO  nafn,nafnnmerogheimilisfangkaupandaogseljanda,ennfremuraWrarupplUsingarsam B  kvmtreglugerW.      3.gr.(Wur14.gr.) {  :!  RkistvarpiWheldurskryfirllviWtkisemnotuWeruhrlandiogslenskumskipum nF ogflugvlumognotamtilm;ttkutvarpsefnis. 9   AfmskalviWtkiafskrefsnnur,seminnheimtustj;rimeturgildar,eruYaWfrWar  aWtkiWsorWiW;nUtteWaverWiafWrumstWumekkilengurnotaWtilm;ttkutsending  arRkistvarpsins. r   4.gr.(Wur15.gr.) 0 #  Btvarpsgjaldisamtdrttarvxtum,WruvangreiWslulagioglluminnheimtukostnaWi  fylgirlgveWsrtturviWkomandiviWtkisemhelstY;tteigendaskiptiverWi.GengurveWiW  fyrirhverskonareldrisemyngrisamningsveWum,d;mveWumogWrumhftumsemviW i tkikunnaaWhvla,nemaeignarrttarfyrirvrum. \4   LgveWiWhelstYrjrfrgjalddaga. '   EigendurviWtkjaberabyrgWgreiWslutvarpsgjaldaafYeimtilRkistvarpsinssem  hafafalliWWurentilkynningumeigendaskiptiskv.13.gr.hefurboristRkistvarpinu.    5.gr.(Wur16.gr.) S+! &  Innheimtustj;riRkistvarpsinsskalfullngjaalmennumd;maraskilyrWum. "   & a 6.gr.(Wur17.gr.)  $ '  Fyrstavirkandageftireindagaleggsttvarpsgjald10%lagvegnakostnaWarafinn !W% heimtu.'a ' J""&   Lgtaksrtturerfyrir;greiddumtvarpsgjldum,lagiskv.1.mgr.,vxtumoginn #' heimtukostnaWi. #(   7.gr.(Wur18.gr.) v%N!* L)  Innheimtustj;rigeturframkvmteWaltiWframkvmainnsiglunviWtki: A&"+ ! ! _ikmo(JT00"i(m"  i(m*2JT  1  .3  Ԉ0    efYaWerhagnUtttilm;ttkunYessaWYaWhafiveriWtilkynnttilRkistvarpsins,i(m**݌ '", Ќ  "i(m"  i(m+2JT  2  .3  Ԉ0    efvanskileruorWingreiWslutvarpsgjalds,i(m+%,݌'#- Ќ  "i(m"  i(m-2JT  3  .3  Ԉ0    efhlutaWeigandiaWilihefursagtupptvarpsnotum.i(m-5-݌(z$. Ќ    NerufyrirhendiskilyrWiskv.1.tlul.1.mgr.eWagerthefurveriWlgtakviWtkifyrir ( vangreiddutvarpsgjaldioggeturYinnheimtustj;ritekiWeWaltiWtakaviWtkiWrvrslu  eigandaeWaannarsvrslumanns.    kvWi1.,2.,3.og5.gr.fallargildi1.janar2008,enkvWi4.,6.og7.gr.fallar T, gildi1.janar2011.   FylgiskjalIII. K #    AU?) 5dE>G 5A^       FjrmlarWuneyti,   fjrlagaskrifstofa: wO    UmsgnumfrumvarptillagaumRkistvarpiWsf.     !1  0frumvarpinuerlagttilaWstofnaWverWisameignarflageigurkissj;Wsumrekstur   RkistvarpsinssemtakiyfireignirogskuldirYess.0Wrulagiermltfyrirumafnmaf {  notagjaldaoglagningusrstakstvarpsgjalds.0YriWjaogsWastalagierugerWarbreytingar nF stj;rnun.0athugasemdumviWfrumvarpiWeruboWaWarbreytingarfjrmgnunSinf;nu 9 hlj;msveitar0slands.    Samkvmt1.gr.frumvarpsinsverWurRkistvarpiWrekiWsemsameignarflageigurk  isinsenekkisemrkisfyrirtki.XaWYUWiraWfjrreiWurhinsnUjaflagsverWavntanlega r sUndarEhlutarkisins,entilhansteljastsameignar-oghlutaflgsemrkiWaWhlfueWa e= meiraenekkiBhlutarkisinsYarsemRkistvarpiWhefurveriW.HiWnUjafyrirtkimun 0 ffjrveitingufrAhlutarkissj;Wssemsvarartilteknaafsrstkumskatti,tvarpsgjaldi,  samahttogRkistvarpiWhefurfengiWfjrveitinguvegnateknaafafnotagjldum.Gjald  stofn,lagningoginnheimtamunuhinsvegarbreytasteinsoggreintverWurfrsWar. i   Xessiformbreyting,Y.e.flutningurrBhlutaEhluta,hefuraWYvtaliWerenginhrif \4 byrgWrkisinsrekstriogskuldbindingum.HinsvegarverWurflagiWlosaWundanUmsum ' lgumogreglumsemgildasrstaklegaumrkisrekstursvosemvarWandifjrreiWur,upplUs  ingagjf,starfsmannahaldoglntkuheimildir.FrumvarpiWgerirrWfyrirvissritakmrkun  heimildstj;rnartilaWskuldbindasameignarflagiWfjrhagslega,ogYarmeWrkissj;W. `    Samkvmt11.gr.fumvarpsinserlagttilaWRkistvarpiWsf.hafifastartekjurafsrstk S+! umskatti,tvarpsgjaldi,semskattstj;rarleggjasamhliWalagningutekjuskatts.GerterrW " fyriraWYessitilhgunhafi;veruleghriftgjldskattstofaoginnheimtumanna,eninn # heimtaafnotagjaldakostarRkistvarpiWnum80m.kr.riogttisfjrhWaWsparast  $ aWmestuleyti. !W%   SkyldatilaWgreiWatvarpsgjaldmunhvlasamkvmtfrumvarpinullumeinstaklingum J""& semeruheimilisfastirhrlandiogYeimsemdveljahrlandilenguren183dagarieWa #' hverjut;lfmnaWatmabili.UndanYegnirskattinumeruYeireinstaklingarsemekkiskulu #( stalagningusrstaksgjaldsFramkvmdasj;WaldraWraeWaskulufYaWgjaldfelltniWur $ ) samkvmtlgumumsj;Winn.Samkvmtlagningarskrrkisskattstj;rariW2004vegna v%N!* teknarinu2003greiddu160.520einstaklingargjaldFramkvmdasj;WaldraWraoghafWi A&"+ YeimfjlgaWum1,9%frrinuWur.AWaukiskululgaWilarsemeruskattskyldirogbera  '", sjlfstWaskattaWildveraskattskyldir,Y;ekkidnarb,YrotabogUmsirlgaWilarsemeru '#- undanYegnirskattskyldusvosemstofnanireigurkisogsveitarflaga,flagasamtkog (z$. sjlfseignarstofnanirsemekkierureknarhagnaWarskyni.SamkvmtupplUsingumrkis ( skattstj;ravoru31.779lgaWilarskattgrunnskrviWlagningu2004ogYarafvoru23.621  aWilartekju-ogeignarskattsskyldir.AfYeimfjldaskiluWu16.443framtalientlaWvar  7.178ogkunnasumirYeirraaWhafaskilaWframtalisWan.GeraverWurrWfyriraWekkitakist a aWinnheimtaskattinnhjllumsemYaWverWurformlegalagt,einsoggildirumafnota T, gjldin.MiWaWviW13.500kr.gjaldriog1,5%fjlgungreiWendamilliramreiknameW  aWumYaWbil183YsundaWilargreiddugjaldiWrefYaWvrilagtogaWYaWskilaWium  2.470m.kr.nett;.     TilsamanburWarerubrtt;tekjurafafnotagjldumtlaWar2.516m.kr.fjrlgum2005  X ogYarafertlaWaWinnheimtarverWi2.450m.kr.en66m.kr.verWiafskrifaWar.Samkvmt K #  YessumforsendumskilarhinnnUiskattstofnYvsamaogafnotagjldin.TilviWb;tarkemur    aWboWaWerlagafrumvarpsemleiWitilYessaWhiWnUjaflagtakiekkiYttrekstrarkostnaWi    Sinf;nuhlj;msveitarinnarsemlkkartgjldYessum120m.kr.riogaW80m.kr.rlegur   sparnaWurttiaWnstmeWbreyttumlagningar-oginnheimtuaWferWum. wO    012.tlul.3.gr.frumvarpsinsergertrWfyriraWRkistvarpinusf.sskyltaWhaldauppi B  nauWsynlegriryggisYj;nustusviWitvarpsen12.gr.ergertrWfyriraWstj;rnvldgeti    ;skaWeftirYvaWfyrirtkiWleggiframkvmdireWareksturtilalmannaheillaryggisskyni   fyrirlandsmenneWavegnabyggWasj;narmiWa,semlj;steraWekkiskiliarWiogskalYgera {  umYrsamning.FjrmlarWuneytiWteluraWmetaYurfihverttilefnimeWtillititilYesshvort nF YaWvarWinauWsynlegaryggisYj;nustusemfjrmagnaskalaftekjumaftvarpsgjaldieWa 9 tgjldsemekkierunauWsynlegvegnaryggisenerutilalmennaheillaryggisskynieWa  vegnabyggWasj;narmiWa.EkkieruforsendurtilaWmetahvaWafjrhWirgtiveriWumaW  rWa. r   SamkvmtfyrstabrWabirgWakvWilagafrumvarpsinsergertrWfyriraWrkiWleggiallar e= eignir,rttindi,viWskiptavild,skuldirogskuldbindingarRkistvarpsinstilsameignarflags 0 ins.Samkvmtrkisreikningi2003,semersWastireikningursemliggurfyrir,nmueignir  RkistvarpsinsliWlega4,6milljrWumkr;nalokYessrs.Xarafvorufastafjrmunirmetnir  3,8milljarWakr;naenveltufjrmunirst;Wu0,8milljrWum.m;tikomutplega4,6 i milljarWarskuldirognameigiWfstofnunarinnar88m.kr.rslok.MestumunaWiumn \4 lgt2,6milljarWakr;naskuldviWLfeyrissj;WstarfsmannarkisinsogertlaWaWafborgun ' afskuldabrfinusum220m.kr.r.    0WrubrWabirgWakvWifrumvarpsinserfjallaWumbreytingarsemsnaaWstarfsmnn  umoglagttilaWYeirsemerufastrWnireigirttstrfumhjhinunUjaflagi,sambrileg `  umogYeirgegnduhjRkistvarpinu.UmbiWlaunarttfereftirlgumumrttindiogskyldur S+! starfsmannarkisins.SamkvmtupplUsingumfrRkistvarpinueiga163starfsmennbiW " launarttaWupphW467m.kr.HinsvegareruekkiforsendurtilaWtlaaWhvaWaleytimun # reynaYetta.BtgjldsemafYessukunnaaWleiWalendahinunUjafyrirtkisamkvmt  $ fyrstabrWabirgWakvWifrumvarpsins. !W%   RkistvarpiWerskuldbundiWtilaWgreiWa25%afhallarekstriSinf;nuhlj;msveitar0s J""& landssamkvmtlgumumhlj;msveitina.LagafrumvarpiWfelurekkisrbreytinguYessu #' enathugasemdumerboWaWsrstaktfrumvarptilbreytingalgumumSinf;nuhlj;msveit #( inaYarsemm.a.greiWsluYtttakaRkistvarpsinsverWifelldniWur.0fjrlgum2005ergert $ ) rWfyriraWgreiWsluYtttakannemi119m.kr. v%N!*   NiWurstaWaYessakostnaWarmatseraWverWifrumvarpiW;breyttaWlgummunitgjldA A&"+ hlutarkisinsekkibreytast.  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