WPCU BӗT|Vs!@BD΂4HdN`rm :P~~1-𦏯(Vĺe*qaۭKc4|GsbuB2ӻ=+U7xXNVӆ`W^ G6iClE'{P0շHC D#م{,v9`K&A L\e=0Cu6B -J^[P; xLLq~gba:VDA0"mh+ mr9aHL,K' 1}> 72? 16? 72?E? 0? 0<@ 0,-A 0YA 0&A 0C 0C 0:D 0D 0-yE 00F 00G 03I 09J 0L 0O 0jR 0 )U 02V 0X 0YfY BY AMY 0N)Z 0wZ 0[N[ 0[ 0V\ 0\ 0] 13^ 0^ 0vo_ 0c 0vd D5h 0v/i 0Km 0m 00rr 0us 0-t 0wDu Au 0Zv 0*v 0!x 0'x 1u z 0$z 0!{ 0| 0} 0 00 0H 0* 0'+ 0$R 0!v 0 0 0Њ 03 00 0-K 0*x 0' 72ɑ 0$ 0! 0@ 1^ 0 00 0-J 0*w 0' 0$ț 0! 0 0+ 0F 00^ 0- 0* 0' 0$ 0!0 0Q 0o 0 03U:լ 00 0-? 0*lM 0' 0$ 0! B- 03 0Q 00l 0- 0*ɸ 0 0'þ 0D 0$. 0!R 0s 0 0 03 00 0-' 0*T 0'~ 0$ 0! 0 0 0# 0 0a 0 0 0> 0 0| 0 0 03 0 0K 0 0c 0 0{ 0 0 0 0 07 0 0O 0 0g 1U 7 H 1eT 7 1e 7, 1U: 7 U ,U > 7  7 7 7 - 19 72 1 72y 1 722 1d 72 1 72 1 72] 1 72 0H 0j DCC 1 72 1? 72 1 72 1 728 0j 0 1 1 1 1 0 0 0 0_ 0DN 1 1 1 1' 72 1 72g 1 72 0R 0C 04 0" 0 0 0 0 0 0 0w 0V 02 0 0 0 0 0l 0M 0+ 0  0 0  0  0o  0D  0&  0? 0 0# 0 0M 0<U.(= 1e 727&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\clust02\ps_pdf_prentuntt0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptUΌ|)ό|)rirs?gU4s "|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - e3)ISUS.,,,..XXXX? &XX-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N33$ !ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXGXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? %XXG-?vbX-#ggdd  8rdd8ISIS,.      <+ :Outline011_923  ..(N33$ !ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXGXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? %XXG-?vbX-#ggdd  8rdd8ISIS,.      UUUU)!dxdx(N33$ !ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXGXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? %XXG-?vbX-#ggdd  8rdd8ISIS,.      ( $ Figure  1  (Z3$ !ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXGXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? %XXG-?vbX-#ggdd  8rdd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2v"$ !ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXGXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? %XXG-?vbX-#ggdd  8rdd8ISIS,.          0   %Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.2J+J 0_level2  X 2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2J+J 0_level3   2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2G+J 0_level4   /%& & & ~ .6> /23  ..  2(v v& ~ .6> 2  2G+J 0_level5   /%R R R ~ .6> /23  ..  2(v v& ~ .6> 2  2D+J 0_level6   ,"~ ~ ~ .6> ,23  ..  2(v v& ~ .6> 2  2D+J 0_level7  4 ," .6> ,23  ..  2(v v& ~ .6> 2  2A+J 0_level8  ` ) .6> )23  ..  2(v v& ~ .6> 2  2A+J 0_level9   ) .6> )23  ..  2(v v& ~ .6> 2  2MJ 0_levsl1  , 5+ & ~ .6> 523  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl2  X 2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl3   2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl4   /%& & & ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl5   /%R R R ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl6   ,"~ ~ ~ .6> ,23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl7  4 ," .6> ,23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl8  ` ) .6> )23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl9   ) .6> )23  Ԁ  2(v v& ~ .6> 2  2MJ 0_levnl1  , 5+ & ~ .6> 523   2(v v& ~ .6> 2  2JJ 0_levnl2  X 2( & ~ .6> 223   2(v v& ~ .6> 2  2JJ 0_levnl3   2( & ~ .6> 223   2(v v& ~ .6> 2  2GJ 0_levnl4   /%& & & ~ .6> /23   2(v v& ~ .6> 2  2GJ 0_levnl5   /%R R R ~ .6> /23   2(v v& ~ .6> 2  2DJ 0_levnl6   ,"~ ~ ~ .6> ,23   2(v v& ~ .6> 2  2DJ 0_levnl7  4 ," .6> ,23   2(v v& ~ .6> 2  2AJ 0_levnl8  ` ) .6> )23   2(v v& ~ .6> 2  2AJ 0_levnl9   ) .6> )23   2(v v& ~ .6> 2  <zp :Body Text I2 d X  US XXX  /%v v ~ .6> /2(v v& ~ .6> 2 IS   X 622 4Body Text US XXX   IS   <>> :Body Text I1   US XXX   IS    <c :Body Text In   US XXX /%v vK7  > /PFvv& ~ .6> P IS   : 8Body Text 3 US XXXC4\  `Tms RmnC5+v vv& ~ .6> 5J@vv& ~ .6> J IS S\  `&Times New RomanS<%%:Comment Refe US  IS < :Comment Text\  `Tms Rmn(EGMSY_ekqAutoList281.1.1.1.1.1.1.1.61. - a3'ISUS.,,,..XXXX? &XX-?vbX-#ggdd  ISIS,.   _Ԁ !ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? &XX-?vbX-#ggdd  8bdd8ISIS,.      _ _ikmo(JT03q;7 _Xskj_.810"556.ml.       &Frumvarptillaga/#& #  XX&umbreytingarlagakvWumum_fjrmlaeftirlit_.#&XX#&&    ? e =(LagtfyrirAlYingi132.lggjafarYingi2005!2006.) ?    w O   ?U?' b dE" ? w O  I.KAFLI {    @Breytinglgumnr.87/1998,umopinberteftirlitmeWfjrmlastarfsemi.  nF  @==!1.gr. 9    eftir2.mgr.2.gr.lagannakemurnUmlsgrein,svohlj;Wandi:     Lgintakajafnframttileftirlitsogannarraverkefnagagnvarteinstaklingumog_lgaWilum_  sem_Fjrmlaeftirlitinu_ԀerfaliWaWframkvmasamkvmtkvWum_srlaga_. r @==!2.gr. 0   3.mgr.8.gr.lagannaorWastsvo:    kvWilagaYessaraeiga,eftirYvsemviW,viWumeftirlit_Fjrmlaeftirlitsins_,athuganir  YessogupplUsingaflunsamkvmtkvWum_srlaga_.Er_Fjrmlaeftirlitinu_ԀheimiltaWbeita i _eftirlitsrrWum_ԀYessaralagaviWeftirlitognnurverkefnigagnvarteinstaklingumog_lg \4 aWilum_ԀsemYverfaliWaWframkvmagrundvelli_srlaga_Ԁogannarrareglna.Um_starfs ' heimildir_Ԁ_Fjrmlaeftirlitsins_ԀferaWWruleytieftirkvWum_srlaga_.  @==!3.gr. `   9.gr.lagannaorWastsvo: S+   _FjrmlaeftirlitiW_Ԁskalathugarekstur_eftirlitsskyldra_ԀaWilasvooftsemYurfaYykir.Xeim   erskyltaWveita_Fjrmlaeftirlitinu_ԀaWgangaWllub;khaldisnu,_fundargerWum_,skjlumog ! WrumggnumvrsluYeirraervarWastarfseminasem_FjrmlaeftirlitiW_ԀtelurnauWsynlegan. " Vegnastarfsemisinnargetur_FjrmlaeftirlitiW_Ԁgert_vettvangskannanir_ԀeWa;skaWupplUsinga W# YannhttogsvooftsemYaWtelurYrf. J "$   _Fjrmlaeftirlitinu_ԀerheimiltaWskipasrfrWingtilaWgeraathuguntilteknumYttum !% starfsemieWarekstri_eftirlitsskylds_ԀaWilaeWatilaWhafaaWWruleyti_srtkt_ԀeftirlitmeW_eft !& irlitsskyldum_ԀaWila.SrfrWingurinnskalskipaWurtiltiltekinstma,ekkilengrienfjgurra "' viknasenn.hannrttaWhafastarfsstWhjhinum_eftirlitsskylda_ԀaWilaogskalhonum v#N( veitturaWganguraWllub;khaldi,_fundargerWum_,skjlumogWrumggnumogupplUsing A$ ) umsem_eftirlitsskyldi_ԀaWilinnhefursinnivrsluog;skaWereftir.SrfrWingurinnhefur  % * rtttilaWsitjafundistj;rn_eftirlitsskylds_ԀaWilasemheyrnarfulltrimeWmlfrelsi.Um %!+ Yagnarskylduhansferskv._IV_.kaflaYessaralaga. &z",   0tengslumviWeftirlitogathuganirmlasamkvmtkvWum_srlaga_Ԁereinstaklingum m'E#- og_lgaWilum_ԀskyltaWlta_Fjrmlaeftirlitinu_ԀtallarupplUsingarogggnsemYaWtelur 8($. nauWsynleg.SkiptirekkimliYvsambandihvortupplUsingarnarvarWaYannaWilasem - beiWninnierbeinttileWaYauskiptiannarraaWilaviWhannerhanngeturveittupplUsingarum  ogvarWaathuganirogeftirlit_Fjrmlaeftirlitsins_.LagakvWiumYagnarskyldutakmarka  ekkiskyldutilYessaWveitaupplUsingarogaWgangaWggnum. a   _Fjrmlaeftirlitinu_ԀerheimiltaWgerasrstakarathuganirogleggjahaldggnsamrmi Y, viWkvWilagaummeWferWopinberramla,endasurkarstWurtilaWtlaaW_eftirlits $ skyldur_ԀaWilieWaeinstaklingarog_lgaWilar_ԀhafibrotiWgegnlgumeWareglumsem_Fjrmla  eftirlitinu_ԀerfaliWaWhafaeftirlitmeWeWastWaertilaWtlaaWathuganireWaaWgerWir_Fjr   mlaeftirlitsins_ԀniaWWrumkostiekkitiltluWumrangri.SkalkvWumlagaummeWferW  X opinberramlabeittviWframkvmdslkraaWgerWa. P #  @''!4.gr.      ViW10.gr.lagannabtistnUmlsgrein,svohlj;Wandi:     Efstj;rnarmenneWaframkvmdastj;rar_eftirlitsskyldra_ԀaWilauppfyllaekki_hfisskilyrWi_ |O  Yeirra_srlaga_Ԁsemumstarfsemihinna_eftirlitsskyldu_ԀaWilagildaskal_FjrmlaeftirlitiW_Ԁkrefj G  astYessaWviWkomandiltiafstrfum,UmisttmabundiWeWatilframbWar.Efkrfum_Fjr   mlaeftirlitsins_Ԁerekkisinntinnanhfilegratmamarkagetur_FjrmlaeftirlitiW_ԀeinhliWavikiW   viWkomandifrstrfum.SlkaraWgerWir_Fjrmlaeftirlitsins_Ԁtilokaekkibeitinguannarra {  heimildaYess. sF @==!5.gr.     11.gr.lagannaorWastsvo:    _FjrmlaeftirlitiW_Ԁgeturlagt_dagsektir_ԀaWilaveitihannekkiumbeWnarupplUsingareWa r sinniekkikrfumumrbturinnan_hfilegs_Ԁ_frests_.kvWiYettatekurjafnttil_eftirlits j= skyldra_ԀaWila,semogeinstaklingaog_lgaWila_Ԁsemfallaundirlger_Fjrmlaeftirlitinu_Ԁerfal 5 iWaWframkvma.SamagildirumaWilaerveittgetaupplUsingarYguathuganasamkvmt  kvWumYessaralagaeWa_srlaga_.GreiWast_dagsektirnar_ԀYangaWtilfariWhefurveriWaWkrf  um_Fjrmlaeftirlitsins_._Dagsektirnar_ԀgetanumiWfr10.000kr.til1_millj_.kr.dagoger i heimiltaWkveWaYrsemhlutfallaftilteknumstrWumrekstri_eftirlitsskylds_ԀaWila.ViW a4 kvrWunumfjrhW_dagsekta_ԀerheimiltaWtakatillittileWlisvanrkslueWabrotsogfjr , hagslegsstyrkleikaviWkomandiaWila.kvarWanirum_dagsektir_Ԁskuluteknarafstj;rn_Fjr  mlaeftirlitsins_.Stj;rnerheimiltaWfelaforstj;raaWtakakvarWanirum_dagsektir_Ԁvegna  _reglubundinna_Ԁ_gagnaskila_Ԁ_eftirlitsskyldra_ԀaWila. `    SmlhfWaWtil_;gildingar_ԀkvrWunarskv.1.mgr.innan14dagafrYvaWviWkomandi X+! aWilavartilkynntumhanaog;skihannjafnframteftiraWmliWhlj;ti_flUtimeWferW_Ԁerekki #" heimiltaWinnheimta_dagsektir_Ԁfyrrend;murhefurfalliW.XrttfyrirmlshfWuntil_;gilding # ar_ԀkvrWunarskv.1.mgr.leggjast_dagsektir_ԀframviWkomandiaWila.  $   _:innheimtar_Ԁ_dagsektir_ԀfallaekkiniWurY;ttaWilarverWisWarviWkrfum_Fjrmlaeftirlits !W% ins_Ԁnemastj;rn_Fjrmlaeftirlitsins_ԀkveWiYaWsrstaklega. O""&   _FjrmlaeftirlitiW_Ԁgeturlagt_fvti_ԀaWilasembrUturgegnkvrWunumsemteknarhafa #' veriWaf_Fjrmlaeftirlitinu_.kvWiYettatekurjafnttil_eftirlitsskyldra_ԀaWila,semogein #( staklingaog_lgaWila_Ԁsemfallaundirlger_Fjrmlaeftirlitinu_ԀerfaliWaWframkvma.Til $ ) kvarWanasamkvmtYessarigreinteljastkrfurumrbturskv.10.gr._Fvti_ԀgeturnumiW {%N!* fr10.000kr.til2_millj_.kr.ViWkvrWunumfjrhW_fvtis_ԀskaltekiWtillittil_alvarleika_ F&"+ brotsogfjrhagslegsstyrkleikaviWkomandiaWila.kvarWanirum_fvti_Ԁskuluteknarafstj;rn '", _Fjrmlaeftirlitsins_. '#-   kvarWanirum_fvti_Ԁog_dagsektir_ԀsamkvmtYessarigreineru_aWfararhfar_. -   Innheimt_fvti_Ԁog_innheimtar_Ԁ_dagsektir_Ԁrennatilrkissj;WsaWfrdregnumkostnaWiviW  _innheimtuna_.    HeimilteraWkveWannarumkvrWunoginnheimtu_fvtis_Ԁog_dagsekta_ԀreglugerW. a @==!6.gr. $   12.gr.lagannaorWastsvo:    Efbroterualvarlegog_eftirlitsskyldur_ԀaWilieWaeinstaklingarog_lgaWilar_ԀhafaaWmati   _Fjrmlaeftirlitsins_ԀmeW_refsiverWum_ԀhttigerstbrotlegirviWlgeWareglursem_Fjrmla  X eftirlitinu_ԀerfaliWaWframkvmaber_Fjrmlaeftirlitinu_ԀaWgreina_rkislgreglustj;ra_Ԁfr P #  Yeim.AWgerWum_Fjrmlaeftirlitsins_ԀsamkvmtYessarigreinverWurekkiskotiWtild;mst;la.      Krfur,athugasemdirogfyrirhugaWaraWgerWir_Fjrmlaeftirlitsins_Ԁskv.4.mgr.9.gr.og    11.gr.skuluYegarstaW_tilkynntar_Ԁstj;rnaWilanseWaviWkomandiaWilaefstj;rnerekkitil   aWdreifanemastWastilaWtlaaWfyrirhugaWaraWgerWirniaWWrumkostiekkitiltl |O  uWumrangri. G  @==!7.gr.     2.og3.mgr.13.gr.lagannaverWasvohlj;Wandi: {    UpplUsingarsemhWareruYagnarskyldusamkvmtsrlgumeWaWrumlgumeruhWar sF sambrilegriYagnarskylduYegarYrhafaveriWafhentar_Fjrmlaeftirlitinu_. >   UpplUsingarskv.1.mgr.mveita_samandregnu_ԀformiYannigaWeinstakiraWilarsuekki   auWkenndir.  @==!8.gr. j=   ViW14.gr.lagannabtistnUmlsgreinsvohlj;Wandi: 5   0tengslumviWathuganirtiltekinnamlaer_Fjrmlaeftirlitinu_ԀheimiltaWaflaupplUsinga  oggagnafrWrumstj;rnvldum;hWYagnarskylduYeirra.  @==!9.gr. a4   18.gr.lagannasamtfyrirsgnorWastsvo: , @d d _MlshfWunarfrestur_Ԁ_o.fl_.    NvillaWiliekkiunakvrWun_Fjrmlaeftirlitsins_ԀoggeturhannYhfWaWmltil_;gild  ingar_Ԁhennarfyrird;mst;lum.MlskalhfWaWinnanYriggjamnaWafrYvaWaWilavartil `  kynntumkvrWun_Fjrmlaeftirlitsins_.MlshfWunfrestarekki_rttarhrifum_ԀkvrWunar X+! _Fjrmlaeftirlitsins_Ԁnheimildtil_aWfarar_Ԁsamkvmthenni,sbr.Y;2.mgr.11.gr.laganna. #"   kvrWunum_Fjrmlaeftirlitsins_ԀverWurekkiskotiWtilrWherra. # @!10.gr. !W%   ViWlginbtistkvWitilbrWabirgWa,svohlj;Wandi: O""&   XrttfyrirbrottfallkvWaum_krunefnd_Ԁ18.gr.skal_krunefnd_ԀljkameWferWYeirra #' mlasemskotiWhefurveriWtilhennarviWgildistkulagaYessara.JafnframterheimiltaW #( skj;tatil_krunefndar_ԀYeimkvrWunum_Fjrmlaeftirlitsins_Ԁsemteknarerufyrirgildistku $ ) lagaYessara.KranskalberastnefndinniinnanYriggjamnaWafrYvaWaWilamlsvartil {%N!* kynntumkvrWunina.Krusembersteftirlok_krufrests_Ԁskalvsafrnefndinni.BrskurWur F&"+ _krunefndar_Ԁskalliggjafyririnnanttavik&  nafrYvaWkrabersthenni._Fjrmlaeftirlitinu_ '", erheimiltaWberarskurWi_krunefndar_Ԁ''GsamkvmtYessukvWiundird;mst;la. '#- Ї@ II.KAFLI - @RR Breytinglgumnr.161/2002,um_fjrmlafyrirtki_,meWsWaribreytingum.   @!11.gr.    2._mlsl_.1.mgr.40.gr.lagannaorWastsvo: a   SamYykkis_Fjrmlaeftirlitsins_ԀskalennfremuraflaWYegareinstaklingureWa_lgaWili_Ԁeyk Y, ursvoviWeignarhlutsinnaWbeineWa;beinhlutdeildhanseiginf,stofnfeWa_atkvWis $ rtti_Ԁferyfir20,25,33eWa50%eWanemursvost;rumhlutaaW_fjrmlafyrirtki_ԀverWitaliW  d;tturfyrirtkihans.   @!12.gr. P #    eftir40.gr.lagannakemurnUgrein,40.gr.a,svohlj;Wandi:      MeW;beinnihlutdeildskilningi40.gr.erttviWaWaWiliogYeirsemhannersamstarfi    viWhafieignasteWafarisameiginlegameWvirkaneignarhlutskilningilaganna.     SamstarfskalverataliWmilliaWilaefYeirhafagertmeWsrsamkomulagumaWeinneWa |O  fleirisamannivirkumeignarhlutflagi,hvortsemsamkomulagiWerformlegteWa_;form G  legt_,skriflegt,munnlegteWameWWrumhtti.     SamstarfskalY;alltaftaliWverafyrirhendiYegarumeftirfaranditengsleraWrWa,nema   sUntsframhiWgagnstWa: {  "i(m"  i(mP2JT  1  .3  Ԉ0    Hj;n,aWilarstaWfestrisamvist,aWilar_skrWri_ԀsambWog_;fjrrWa_ԀbrnaWila.i(mPP݌sF Ќ  "i(m"  i(mR2JT  2  .3  Ԉ0    TengslmilliaWilasemfelasrbeineWa;beinyfirrWannarsaWilansyfirhinumeWaef > tveWafleiriflgerubeinteWa;beintundiryfirrWumsamaaWila.Takaskaltillittil   tengslaaWilaskv.1.,3.og4._tlul_.Flag,_m;Wurflag_ԀYess,_d;tturflg_,_systurflg_Ԁog  flgYeimtengd,semogeigendurYeirra,teljastjafnansamstarfi.Flgsemfyrrnefnd r flgeWaeigendurYeirrahafabeineWa;beinyfirrWyfirteljasteinnig_samstarfsaWilar_, j= nemasUntsframannaW.i(mRBR݌5 Ќ  "i(m"  i(m$V2JT  3  .3  Ԉ0    FlgsemaWilimeWbeinumeWa;beinumhttiveruleganeignarhlut,_Y.e._ԀaWaWili  eigimeWbeinumeWa;beinumhtti_a.m.k._Ԁ20%hlutaatkvWisrttarviWkomandif  lagi.TakaskaltillittiltengslaaWilaskv.1.,2.og4._tlul_.i(m$VQV݌i Ќ  "i(m"  i(mX2JT  4  .3  Ԉ0    Tengslmilliflagsogstj;rnarmannaYessogflagsogframkvmdastj;raYess.i(mXX݌a4 Ќ  @!13.gr.    0staWorWanna?nnumtengslumviWskilningi2.mgr.18.gr. 2.mgr.70.gr.laganna  kemur:samstarfiviWskilningi40.gr.a. `  @!14.gr. #"   1.og2.mgr.107.gr.lagannaverWasvohlj;Wandi: #   _FjrmlaeftirlitiW_ԀhefureftirlitmeWstarfsemi_fjrmlafyrirtkja_Ԁogfyrirtkjasemtengjast  $ _fjrmlasviWi_ԀsemfellurundirkvWilagaYessara,svoogstarfsemiinnlendra_fjrmlafyrir !W% tkja_Ԁerlendis,nemaannaWleiWiaflgumeWa_alYj;Wasamningum_Ԁsem0slanderaWiliaW. O""& Jafnframtfer_FjrmlaeftirlitiW_ԀmeWeftirlitmeWd;tturfyrirtkjum,_hlutdeildarfyrirtkjum_ #' ogsj;WumsemstundastarfsemiYsemtalinerupp_IV_.kaflaaWYvmarkisemnauWsynlegt #( ervegna_eftirlitsskyldrar_Ԁstarfsemi,aukeftirlitsmeWeigendumvirkra_eignarhluta_Ԁskv._VI_. $ ) kafla.UmeftirlitiWfersamkvmtkvWumlagaYessaraoglagaumopinberteftirlitmeW {%N!* fjrmlastarfsemi. F&"+   _FjrmlaeftirlitiW_ԀgeturkrafisthverskonargagnaogupplUsingafreinstaklingumeWa_lg '", aWilum_ԀsemeigaeWahyggjasteignasteWafarameWeignarhlut_fjrmlafyrirtkjum_ԀYv '#- skyniaWmetahvortYeirfalliundirtilkynningarskylduskv._VI_.kaflaoghvortYeirteljisthf - irtilaWfarameWvirkaneignarhlut._FjrmlaeftirlitiW_ԀgeturkrafistsmuupplUsingafrein  staklingumeWa_lgaWilum_ԀsemhafaselteignarhluteWahaftmillignguumviWskiptimeW  eignarhlut.LagakvWiumYagnarskyldutakmarkaekkiskyldutilYessaWveitaupplUsingar a ogaWgangaWggnum. Y, @iiIII.KAFLI  @kk Breytinglgumnr.33/2003,umverWbrfaviWskipti,meWsWaribreytingum.    @!15.gr.  X   3.mgr.74.gr.lagannafellurbrott. P #  @ee _IV_.KAFLI     @VVBreytinglgumnr.34/1998,umstarfsemi_kauphalla_Ԁog   @H H skipulegra_tilboWsmarkaWa_,meWsWaribreytingum. |O   @!16.gr. G    2.mgr.35.gr.lagannaorWastsvo:     _FjrmlaeftirlitiW_ԀgeturkrafisthverskonargagnaogupplUsingafreinstaklingumeWa_lg   aWilum_ԀsemeigaeWahyggjasteignasteWafarameWeignarhluthlutaflagisemstarfarsam {  kvmtlgumYessumYvskyniaWmetahvortYeirfalliundirtilkynningarskylduskv.6.gr. sF oghvortYeirteljisthfirtilaWfarameWvirkaneignarhlut._FjrmlaeftirlitiW_Ԁgeturkrafist > smuupplUsingafreinstaklingumeWa_lgaWilum_ԀsemhafaselteignarhluteWahaftmilli   gnguumviWskiptimeWeignarhlut.LagakvWiumYagnarskyldutakmarkaekkiskyldutil  YessaWveitaupplUsingarogaWgangaWggnum. r @ V.KAFLI 5 @ Breytinglgumnr.60/1994,um_vtryggingastarfsemi_,meWsWaribreytingum.   @!17.gr.    eftir39.gr.lagannakemurnUgrein,39.gr.a,svohlj;Wandi: i   MeW;beinnihlutdeildskilningi1.mgr.39.gr.erttviWaWaWiliogYeirsemhanner a4 samstarfiviWhafieignasteWafarimeWvirkaneignarhlutskilningilaganna. ,   SamstarfskalverataliWmilliaWilaefYeirhafagertmeWsrsamkomulagumaWeinneWa  fleirisamannivirkumeignarhlutflagi,hvortsemsamkomulagiWerformlegteWa_;form  legt_,skriflegt,munnlegteWameWWrumhtti. `    SamstarfskalY;alltaftaliWverafyrirhendiYegarumeftirfaranditengsleraWrWa,nema X+! sUntsframhiWgagnstWa. #" ! ! 6(80_ikmo  SamstarfskalY;alltaftaliWverafyrirhendiYegarumeftirfaranditengsleraWrWa,nema # sUntsframhiWgagnstWa:  $ "i(m"  i(mq2  1  .3  Ԉ0    Hj;n,aWilarstaWfestrisamvist,aWilar_skrWri_ԀsambWog_;fjrrWa_ԀbrnaWila.i(mq>q݌!W% Ќ  "i(m"  i(mr2  2  .3  Ԉ0    TengslmilliaWilasemfelasrbeineWa;beinyfirrWannarsaWilansyfirhinumeWaef O""& tveWafleiriflgerubeinteWa;beintundiryfirrWumsamaaWila.Takaskaltillittil #' tengslaaWilaskv.1.,3.og4._tlul_.Flag,_m;Wurflag_ԀYess,_d;tturflg_,_systurflg_Ԁog #( flgYeimtengd,semogeigendurYeirra,teljastjafnansamstarfi.Flgsemfyrrnefnd $ ) flgeWaeigendurYeirrahafabeineWa;beinyfirrWyfirteljasteinnig_samstarfsaWilar_, {%N!*  nemasUntsframannaW.i(mrr݌F&"+ Ќ  "i(m"  i(mv2  3  .3  Ԉ0    FlgsemaWilimeWbeinumeWa& a  ;beinumhttiveruleganeignarhlut,_Y.e._ԀaWaWili - eigimeWbeinumeWa;beinumhtti_a.m.k._Ԁ20%hlutaatkvWisrttarviWkomandif  lagi.TakaskaltillittiltengslaaWilaskv.1.,2'a-ww.og4._tlul_.i(mvv݌ Ќ  "i(m"  i(mPy2  4  .3  Ԉ0    Tengslmilliflagsogstj;rnarmannaYessogflagsogframkvmdastj;raYess.i(mPy}y݌a Ќ  @!18.gr. $   6.mgr.55.gr.lagannaorWastsvo:    _FjrmlaeftirlitiW_ԀgeturkrafisthverskonargagnaogupplUsingafreinstaklingumeWa_lg   aWilum_ԀsemeigaeWahyggjasteignasteWafarameWeignarhlut_vtryggingaflagi_ԀYvskyni  X aWmetahvortYeirfalliundirtilkynningarskylduskv.39.gr.oghvortYeirteljisthfirtilaW P #  farameWvirkaneignarhlutskv.39.og40.gr._FjrmlaeftirlitiW_ԀgeturkrafistsmuupplUsinga    freinstaklingumeWa_lgaWilum_ԀsemhafaselteignarhluteWahaftmillignguumviWskipti    meWeignarhlut.LagakvWiumYagnarskyldutakmarkaekkiskyldutilYessaWveitaupplUs   ingarogaWgangaWggnum. |O  @ee _VI_.KAFLI    @$$Breytinglgumnr.131/1997,um_rafrna_Ԁ_eignarskrningu_ԀverWbrfa,   @| | meWsWaribreytingum. {   @!19.gr. sF   1.mgr.8.gr.lagannaorWastsvo: >   Stj;rn,framkvmdastj;raogWrumstarfsmnnum_verWbrfamiWstWvarinnar_,svoog   _endurskoWendum_,er;heimiltaWskUrafrnokkruYvsemYeirfvitneskjuumstarfisnu  eWastWusinnisamkvmtumhagi_reikningseiganda_,_verWbrfamiWstWvarinnar_ԀogviW r skiptamannahennarnemaskyltsaWveitaupplUsingarlgumsamkvmt._Xagnarskyldan_ j= helstY;ttltiWsafstarfi. 5 @GG_VII_.KAFLI  @QQ _Gildistaka_.  i @!20.gr. a4   LgYessiWlastYegargildi. , @ #dggAthugasemdirviW_lagafrumvarp_ԀYetta.#ggdԈ    MeWsetningulaganr.11/2000,umbreytingulagakvWumum_fjrmlaeftirlit_,varleit `  astviWaWstyrkja_starfsheimildir_Ԁ_Fjrmlaeftirlitsins_ԀogstuWlaaWYvaWstarfsemiYessskilaWi X+! tiltluWumrangri.MeginmarkmiWlagannavaraWtryggjabeturenWuraWgangaWggnum #" ogupplUsingumogaukamguleika_Fjrmlaeftirlitsins_ԀtilaWsinna_eftirlitshlutverki_Ԁsnu.0 # athugasemdummeWfrumvarpitillagannavarYessgetiWaWreynslanmundisWarleiWalj;s  $ hvortfrekaribreytingavriYrf_lagaumgjrW_Ԁstofnunarinnar.BreytingarYrsemlagWar !W% vorutilfrumvarpinubriekkiaWskoWasemheildstWaendurskoWunstWuogheimildum O""& _Fjrmlaeftirlitsins_. #'   NokkurreynslahefurnhlotistafbeitinguYeirra_starfsheimilda_Ԁsem_Fjrmlaeftirlitinu_ #( varfengiWmeWlgumnr.11/2000oghafakomiWlj;snokkurvandkvWisemhafatorveld $ ) aWfullngjandieftirlitkveWnumsviWum.MeWfrumvarpiYessuerleitastviWaWstyrkjaenn {%N!* frekarrrWi_Fjrmlaeftirlitsins_ԀogeyWa;vissuumtlkunnokkurrakvWa.LagtertilaW F&"+ tekiWverWiuppnUttfyrirkomulagviWendurskoWunkvarWana_Fjrmlaeftirlitsins_ԀaukYess '", semtilefniertilaWskUranokkurkvWi_srlaga_Ԁsemfallaundireftirlit_Fjrmlaeftirlitsins_. '#-   HelstubreytingarsemlagWarerutilfrumvarpinuerueftirfarandi: -   GildissviWlagaumopinberteftirlitmeWfjrmlastarfsemi.    LagtertilaWbreytingarverWigerWar2.gr.og8.gr.laganr.87/1998,umopinberteftirlit  meWfjrmlastarfsemi,ogtekinaflltvmliumaWYautakiekkiaWeinstil_eftirlitsskyldra_ a aWilaheldureinnigvegnaeftirlitsogannarraverkefnagagnvarteinstaklingumog_lgaWilum_ Y, sem_Fjrmlaeftirlitinu_ԀerfaliWaWframkvmasamkvmtkvWum_srlaga_.MeWsrlgum $ er_t.d._ԀttviWlgum_fjrmlafyrirtki_ԀoglgumverWbrfaviWskipti.ErYessi_breytingartil  laga_ԀgerWtilefnirskurWar_krunefndar_Ԁskv.18.gr.lagannaeinsogfjallaWverWurumsWar.     Styrkingalmenna_eftirlitskvWisins_.  X   LagtertilaWalmenna_eftirlitskvWiW_Ԁ9.gr.laganr.87/1998verWistyrktogskUrtfrekar. P #  Hefur_m.a._ԀveriWlitiWtilorWalags2.mgr.68.gr._verWbrfaviWskiptalaga_ԀaukYesssemhfW    hefurveriWhliWsj;nafheimildumskattyfirvaldasemhafareynstrangursrkframkvmd.    EnnfremurerulagWartilbreytingarkvWum_srlaga_ԀsemleiWaafframangreindu.     Beiting_YvingunarrrWa_. |O    TekinnerafallurvafiumaW_FjrmlaeftirlitiW_Ԁgetibeitt_YvingunarrrWum_Ԁ11.gr.lag G  anna,_m.a._Ԁum_dagsektir_,gagnvarteinstaklingumeWa_lgaWilum_ԀtengslumviWathuganir   YvhvortbrotiWhafiveriWgegnlgumeWareglumsem_Fjrmlaeftirlitinu_ԀerfaliWaWfram   kvmasuumbeWnarupplUsingarekkiveittareWakrfumumrbturekkisinntinnan_hfi {  legs_Ԁ_frests_.EnnfremurergertskUraraaWheimiltsaWbeita_rrWum_Ԁ4.mgr.9.gr.laganna sF gagnvartYessumaWilumsurkarstWurtilaWtlaaWbrotiWhafiveriWgegnlgumeWa > reglumsem_Fjrmlaeftirlitinu_ԀerfaliWaWframkvmaeWastWaertilaWtlaaWathuganir   eWaaWgerWir_Fjrmlaeftirlitsins_ԀniaWWrumkostiekkitiltluWumrangri.    BreytingarYessarerulagWartiltilefniafrskurWum_krunefndar_Ԁskv.18.gr.laganr. r 87/1998,umopinberteftirlitmeWfjrmlastarfsemi.0mlunumhafWi_FjrmlaeftirlitiW_Ԁsent j= _krendum_Ԁfyrirspurnirum_eignarhluti_ԀYeirra_fjrmlafyrirtki_Ԁgrundvelli2.mgr.107.gr. 5 laganr.161/2002,um_fjrmlafyrirtki_.0kvWinukemurframaW_FjrmlaeftirlitiW_Ԁgetur  krafisthverskonargagnaogupplUsingafreinstaklingumeWa_lgaWilum_ԀsemeigaeWa  hyggjasteignasteWafarameWeignarhlut_fjrmlafyrirtkjum_ԀYvskyniaWmetahvortYeir i falliundirtilkynningarskylduskv._VI_.kaflalagannaoghvortYeirteljisthfirtilaWfarameW a4 virkaneignarhlut._Krendur_ԀsvruWuekkifyrirspurnum_eftirlitsins_,eWasvruWuYeimekki , meWfullngjandihttiaWmati_eftirlitsins_,oglagWi_FjrmlaeftirlitiW_ԀY_dagsektir_Ԁkjlfar  iW.kvarWanirumlagningu_dagsekta_ԀbyggWust11.gr.laganr.87/1998ogreglugerW  560/2001,sbr.8.mgr.107.gr.laganr.161/2002.011.gr.laganr.87/1998kemur_m.a._Ԁfram `  aWeftirlitiWgetilagt_dagsektir_Ԁ_eftirlitsskyldan_ԀaWilaveitihannekkiumbeWnarupplUsingar. X+! Xerskv.8.mgr.107.gr.laganr.161/2002heimiltaWbeitakvWumlagaumopinbert #" eftirlitmeWfjrmlastarfsemium_dagsektir_ԀogleitoghaldggnumviWupplUsingaflunog # eftirlit.Nefndintaldiheimild_Fjrmlaeftirlitsins_ԀtilaWaflaupplUsingaoggagnafr_krend  $ um_ԀskUra.Hinsvegartaldi_krunefndin_ԀaWheimildir_Fjrmlaeftirlitsins_ԀtilaWleggja_dag !W% sektir_ԀvruekkingjanlegaskUrarogvoruhinarkrWukvarWanirfelldarrgildi.Byggist O""& niWurstaWa_krunefndar_ԀYvaWekkiverWimeWskUrumhttirWiWaWtlunlggjafanshafi #' veriWaWveita_Fjrmlaeftirlitinu_ԀheimildtilaWbeitaeinstaklingasemeigaeignarhlut_lg #( aWila_Ԁsemrekur_eftirlitsskylda_Ԁstarfsemi_dagsektum_Ԁsamkvmtlgumnr.11/2000oglgum $ ) nr.161/2002. {%N!*   NiWurstaWa_krunefndar_Ԁmlum&  YessumhefurskapaW;vissuumheimildir_Fjrmlaeftir F&"+ litsins_ԀtilaWfylgjaeftirkrfumum'F&ԨupplUsingarathugunummyndunvirkra_eignarhluta_Ԁ '", _fjrmlafyrirtkjum_.Slk;vissaskaWarYaWeftirlitsem_Fjrmlaeftirlitinu_ԀertlaWaWhafa '#- meWmyndunvirkra_eignarhluta_.VerWuraWteljast;viWunandiaWeigendur_eignarhluta_Ԁgeti - virtaWvettugifyrirspurnir_Fjrmlaeftirlitsins_ԀnYessaWeftirlitiWhafirrWitilaWfylgja  _fyrirspurnunum_Ԁeftir.ErYvnauWsynlegtaW_FjrmlaeftirlitiW_ԀhafitiltkrrWitilaWafla  YeirraupplUsingasemlagtereigendur_eignarhluta_ԀaWveitalgumsamkvmt. a   0kjlfar_framangreinds_ԀrskurWarhefureinnigskapast;vissaumheimildir_Fjrmlaeftir Y, litsins_ԀsamkvmtWrumsrlgumsembyggWerusambrilegumtilvsunumogframan $ greindumli.0lgumumverWbrfaviWskiptiog_vtryggingastarfsemi_ԀeraWfinnasamskonar  tilvsuntillaganr.87/1998ervarWa_eftirlitsrrWi_,_t.d._Ԁbeitingu_dagsekta_.06.mgr.68.gr.   laganr.33/2003,umverWbrfaviWskipti,kemurframaWumeftirlitmeWframkvmdlaganna  X gildiaWWruleytikvWilaganr.87/1998,YarmeWalYr_eftirlitsheimildir_ԀogrrWisem P #  framkoma9.!11.gr.laganna.0athugunum_Fjrmlaeftirlitsins_Ԁ_innherjasvikum_Ԁog_mark    aWsmisnotkun_Ԁer_t.d._ԀgertrWfyriraW_FjrmlaeftirlitiW_ԀhafiYau_YvingunarrrWi_ԀsemfjallaW    erum9.!11.gr.laganr.87/1998.SlkarathuganirgetabeinstaWeinstaklingumog_lgaWil   um_Ԁsemeruekki_eftirlitsskyldir_ԀaWilarskilningi1.mgr.2.gr.laganna.Erfrumvarpinueinn |O  igtlaWaWbregWastviWYessumlitaefnum. G    :beinneignarhlutur.     0frumvarpinuerlagttilaWskilgreintverWiefnislegahvernig_;beinir_Ԁvirkireignarhlutar   getamyndastsamkvmtlgumum_fjrmlafyrirtki_,lgumum_vtryggingastarfsemi_Ԁog {  lgumumstarfsemi_kauphalla_Ԁogskipulegra_tilboWsmarkaWa_.HfWhefurveriWhliWsj;naf sF kvWi37.gr._verWbrfaviWskiptalaga_Ԁerfjallar_m.a._Ԁumhvernig_yfirtkuskylda_Ԁgeturstofnast > meWsamstarfiaWila.BreytingYessierlgWtilvegna_vandkvWa_ԀaWstaWreynahvortvirkir   _eignarhlutir_Ԁhafimyndast;beint,_t.d._ԀmeWsamstarfieWatengslumaWila,enngildandilg  skilgreinaekkihvaWfelst;beinumvirkumeignarhlutheldurereingnguvikiWaWYvefnis r lega_lgskUringarggnum_. j=   TilgangurinnmeWlagakvWumum_fyrirframsamYykki_Ԁfyrirkaupumvirkumeignarhlut 5 ogmat_Fjrmlaeftirlitsins_ԀhfiumskjandaereinkumsaWdragarhttunniaWst;rir  hluthafar_fjrmlafyrirtkjum_ԀgetihaftskaWleghrifmeWtillititilheilbrigWsogtrausts  rekstursfyrirtkjanna.Erureglurnar_samevr;pskar_ԀogtraustYvaWreglurnarsu_virtar_ i stuWlar_m.a._ԀaWYvaWstarfsleyfieinulandiopnimguleikastarfsemiWrumlnduminn a4 an_EES_Ԁgrundvelli_svokallaWs_Ԁ_Evr;pupassa_.ErYvmikilvgtaWfyrirliggiskUrviWmiW , fyrir_FjrmlaeftirlitiW_ԀviWmatYvhvortstofnasthafitil_;beins_Ԁ_virks_Ԁeignarhlutar.    _Krunefnd_.    LagtertilfrumvarpinuaWkvWium_krunefnd_Ԁ18.gr.lagaumopinberteftirlitmeW `  fjrmlastarfsemiverWifelltbrott.0YessstaWersettkvWiumaWheimiltverWiaWskj;ta X+! kvrWunum_Fjrmlaeftirlitsins_Ԁtild;mst;la. #"   0ritgerW_FriWgeirs_ԀBjrnssonarum_rskurWarnefndir_Ԁ_stj;rnsUslunni_Ԁsem_forstisrWuneyt # iW_ԀgaftriW2005kemurframaWheppilegtkunniaWverakveWnumtilvikumaWallar  $ strri_stj;rnsUsludeilur_ԀsualfariWreknarfyrird;mst;lumnYessaWYrgangifyrsttil_r !W% skurWarnefnda_.HefurslkumrWameWalannarsttsrstaWDanmrkueinsogframkemur O""& ritgerWinni. #'   0SvYj;WogFinnlandier&  mlumhagaWmeWYeimhttiaWkvarWanir_fjrmlaeftirlitanna_ #( staekkikruinnan_stj;rns'#Uslunnar_ԀheldurverWaaWeinsendurskoWaWarafd;mst;lum.Eru $ ) _valdheimildir_Ԁsnskuogfinnsku_eftirlitanna_ԀmjgYekkar_valdheimildum_Ԁ_Fjrmlaeftirlits {%N!* ins_ԀogYvumsambrileglitaefniaWrWasemstaendurskoWunmeWYessumhtti.Hefur F&"+ YettafyrirkomulagreynstvelYessumlndumogeruenginformuppiumaWgeraYarbreyt '", ingu.0NoregierhinsvegarhgtaWskj;takvrWunumnorska_fjrmlaeftirlitsins_ԀtilrW '#- herra,enDanmrkuerstarfandi_krunefnd_ԀsemY;erekkifyllilegasambrilegYeirri_r - skurWarnefnd_Ԁsemstarfarhrlandi.    XegarlitiWertilYesshversumikilvgt_FjrmlaeftirlitiW_ԀerfyrirtraustanogheilbrigWan  _fjrmlamarkaW_ԀhrlandiverWuraWteljaeWlilegtaWgreiningsmlvegnastarfaYesskomi a tilmeWferWard;mst;la.Samkvmtgildandilgumhefur_FjrmlaeftirlitiW_Ԁekkiheimildirtil Y, aWskj;tarskurWum_krunefndar_Ԁtild;mst;laenYaWfyrirkomulaghefurreynst;heppilegt $ Yegarum_stefnumarkandi_ԀmleraWrWasemhafa_fordmisgildi_.    EkkiervalinsleiWfrumvarpinuaWveita_Fjrmlaeftirlitinu_ԀheimildtilaWskj;tar   skurWum_krunefndar_Ԁtild;mst;laeinsogkomiWhefurtilumrWu.stWurYesseruaW  X YegarlitiWertilYeirramlasemkomiWhafafyrirnefndinasstaWtilhennarleitafyrstog P #  fremstfyrirtkiogfjrsterkireinstaklingar(_fjrfestar_/innherjar)semhafaallaburWitilaW    rekamlsnfyrird;mst;lum.0YessummlumeigaYvekkiviWsj;narmiWumaWtryggjaal    mennumborgurum;dUraleiWtilaWfniWurstWu_greiningsmlum_.     MeW_framangreinum_ԀrkumYykirrttaWleggjatilaWgreiningsmlvegnakvarWana_Fjr |O  mlaeftirlitsins_ԀkomibeinttilmeWferWard;mst;la. G  @ AthugasemdirviWeinstakargreinarfrumvarpsins. {  @ Um1.gr. sF   MeWkvWinuerkveWiWskUrtumaWgildissviWlagaumopinberteftirlitmeWfjrmla > starfsemitakijafnframttileftirlitsogannarraverkefnasamkvmtkvWumsrlaga,eftir   YvsemviW,hvortsemumeinstaklingaeWa_lgaWila_ԀeraWrWa.0einstkumsrlgum,_t.d._  lgumumverWbrfaviWskiptioglgumum_fjrmlafyrirtki_ԀershtturhafWuraWvsa r tillagaYessaravarWandibeitingutiltekinna_eftirlitsrrWa_.MeWeinstaklingumog_lgaWilum_ j= erekkieinungisttviWaWilasemeru_eftirlitsskyldir_Ԁskilningi_t.d._Ԁ5._tlul_.1.mgr.2.gr. 5 Yessaralaga.tterviWallaYaWilasemeftirlitognnurverkefni_Fjrmlaeftirlitsins_ԀvarWa  eWaerskyltaWveita_Fjrmlaeftirlitinu_ԀupplUsingargrundvelli_srlaga_,_t.d._Ԁvegnatgefenda  skrWraverWbrfa,_innherja_,_markaWsmisnotkunar_,_yfirtkuskyldu_ԀogkaupendaeWaseljenda i _eignarhluta_Ԁ_fjrmlafyrirtkjum_. a4   ErkvWiWtilfrekarifyllingarbreytingum3.mgr.8.gr.laganna,sbr.2.gr.frumvarps , ins,semtlaWeraWtakaafallanvafaumaW_FjrmlaeftirlitiW_Ԁgetibeitt_rrWum_Ԁlaganna  gagnvarteinstaklingumog_lgaWilum_,YarmeWal_dagsektum_,_fvti_,leitog_haldlagningu_,  vegnaYeirralagaogreglnasem_Fjrmlaeftirlitinu_ԀerfaliWeftirlitmeW. `  @ Um2.gr. #"   0gildandikvWi3.mgr.8.gr.lagannakemurframaWkvWilagannaeigi,eftirYvsem # viW,viWumeftirlit_Fjrmlaeftirlitsins_,athuganirYessogupplUsingaflunsamkvmt  $ kvWum_srlaga_.Um_starfsheimildir_Ԁ_Fjrmlaeftirlitsins_ԀfariaWWruleytieftirkvWum !W% _srlaga_.0skUringumgreinargerWmeWfrumvarpitillaganr.11/2000kemurframaW3.mgr. O""& 8.gr.shnykktYvaWkvWilagaumopinberteftirlitmeWfjrmlastarfsemi,einkumIII. #' kafliYeirra,ogkvWi_srlaga_ԀmyndiYannrammasem_starfsheimildum_Ԁ_Fjrmlaeftirlitsins_ #( ertlaWaWstarfaeftir.kvWiIII.kaflalaganr.87/1998sualmennkvWisemtlaWs $ ) aWgildaumstarfsemi_Fjrmlaeftirlitsins_Ԁgrundvelli_srlaga_. {%N!*   VerWurekkilitiWWruvsienaWtluninmeWframangreindukvWihafiveriWaWkvWi F&"+ _srlaga_ԀoglagaumopinberteftirlitmunduvinnasamanogmyndaheildstWanrammaum '", starfsemi_eftirlitsins_.Hefurlagasetning_fjrmlamarkaWi_ԀmiWastviWYettaogervsaWal '#- mennum_eftirlitskvWum_Ԁ_srlaga_ԀtillagaumopinberteftirlitmeWfjrmlastarfsemivarWandi - _eftirlitsheimildir_Ԁ_Fjmlaeftirlitsins_ԀsemmundugildaaWbreyttu_breytanda_Ԁumeftirlitsam  kvmtsrlgum.    EinsogframkemuralmennumathugasemdummeWfrumvarpiYessuhefur_krunefnd_ a samkvmtlgumumopinberteftirlitmeWfjrmlastarfsemikomistaWYeirriniWurstWuaW Y, tilvsun107.gr.laganr.161/2002til_dagsektarheimildar_ԀlgumumopinberteftirlitmeW $ fjrmlastarfsemisekkingilegurgrundvllurtilaWbeitakvWumlagannaum_dagsektir_  gagnvarteinstaklingumsemathugun_Fjrmlaeftirlitsins_Ԁvirkumeignarhlutsparisj;Wi   beindistaW.EinsogvikiWeraWalmennumathugasemdumskaparrskurWurYessijafnframt  X vafaum_eftirlitsheimildir_Ԁ_Fjrmlaeftirlitsins_ԀsamkvmtWrumsrlgumsembyggWareru P #  samsvaranditilvsunum.      MeWYeirribreytingukvWinusemhrerlgWtilerYvtekinnafallurvafiumaW_Fjr    mlaeftirlitiW_Ԁgetibeitt_rrWum_ԀlagaumopinberteftirlitmeWfjrmlastarfsemi,YarmeWal   _dagsektum_,_fvti_,leitog_haldlagningu_,viWeftirlitognnurverkefnigagnvarteinstaklingum |O  og_lgaWilum_ԀsemYverfaliWaWframkvmagrundvelli_srlaga_Ԁogannarrareglna. G    Um_starfsheimildir_Ԁ_Fjrmlaeftirlitsins_ԀferaWWruleytieftirkvWum_srlaga_.SuvW   tkari_eftirlitsrrWi_ԀsrlgumenframkomalgumumopinberteftirliteigaYaukvWi   viWumtilviksemmundufallaYarundir.Hrm_t.d._Ԁnefnaheimildir_Fjrmlaeftirlitsins_Ԁ {  _verWbrfaviWskiptalgum_Ԁtil_kyrrsetningu_Ԁeigna,stWvun_tboWs_Ԁogafritaaf_fjarskiptaskrm_ sF ogheimildir_verWbrfaviWskiptalgum_Ԁoglgumum_fjrmlafyrirtki_Ԁtil_sviptingu_ԀatkvW > isrttar_o.fl_.   @ Um3.gr. r   01.mgr.hafaveriWtekinsamankvWi1.og2.mgr.9.gr.gildandilaganr.87/1998og j= setteinamlsgrein.Gildandi1.mgr.9.gr.lagannaviWumeftirlit_Fjrmlaeftirlitsins_ԀmeW 5 _eftirlitsskyldum_ԀaWilumeinsogYeireruskilgreindir2.gr.lagannaen2.mgr.9.gr.laganna  hinsvegarviWumstarfsemi_Fjrmlaeftirlitsins_Ԁalmennt,_Y.m.t._ԀumeftirlitmeWhvortein  staklingareWa_lgaWilar_ԀhafibrotiWgegnYeimlgumeWareglumsem_Fjrmlaeftirlitinu_Ԁer i faliWeftirlitmeW.0lj;sitillguumnUja3.mgr.9.gr.,sbr.umfjllunhreftirumalmenna a4 heimild_eftirlitsins_Ԁtil_upplUsingaflunar_,erlagttilaW1.og2.mgr.9.gr.verWiteknarsaman , einamlsgrein,1.mgr.9.gr.laganna,ogeigiYeingnguviWumeftirlitmeW_eftirlitsskyld  um_ԀaWilumskv.2.gr.laganna.    JafnframterlagttilaW3.mgr.9.gr.gildandilagaverWiaW2.mgr.Xykirsuppsetning `  skUrarieneftirYbreytingumunu1.og2.mgr.9.gr.eigaviWum_eftirlitsskylda_ԀaWilaen3. X+! og4.mgr.9.gr.munuhinsvegareigaviWum_eftirlitsskylda_ԀaWilaaukeftirlitsogannarra #" verkefnagagnvarteinstaklingumog_lgaWilum_Ԁsem_Fjrmlaeftirlitinu_ԀerfaliWaWframkvma # samkvmtkvWum_srlaga_.  $   GerWertillagaaWnUrri3.mgr.9.gr.semsrfyrirmynd2.mgr.68.gr._verWbrfa !W% viWskiptalaga_,nr.33/2003,og94.gr.lagaum_tekju_Ԅog_eignaskatt_,nr.90/2003.NauWsynlegt O""& eraWsamrma_eftirlitsheimildir_Ԁ_Fjrmlaeftirlitsins_Ԁmillieinstakra_lagablka_.LagtertilaW #' kveWiWsafdrttarlaustumaWtengslumviWeftirlitogathuganirmlasamkvmtkvW #( um_srlaga_Ԁseinstaklingumog_lgaWilum_ԀskyltaWlta_Fjrmlaeftirlitinu_ԀtallarupplUs $ ) ingarogggnsemeftirlitiWtelurnauWsynleg.SkiptiekkimliYvsambandihvortupplUs {%N!* ingarnarvarWaYannaWilasembeiWninnierbeinttileWaYauskiptiannarraaWilaviWhanner F&"+ hanngeturveittupplUsingarumogvarWaathuganirogeftirlit_Fjrmlaeftirlitsins_.Vegna '", samsvarandikvWis_skattalaga_ԀskalbentaWHstirtturhefurmlinr.156/1999jtaW '#- _skattyfirvldum_ԀrmaheimildirtilmatsYrfupplUsingumendasumlefnalegarstWur - aWbakiog_meWalh;fs_ԀogviWeigandi_ryggissj;narmiWa_Ԁgtt.    JafnframtertekiWframaWlagakvWiumYagnarskyldutakmarkiekkiskyldutilYessaW  veitaupplUsingarogaWgangaWggnumendaeruupplUsingarhWarsambrilegriYagnar a skylduYegarYrhafaveriWafhentar_Fjrmlaeftirlitinu_,sbr.einnigtillguaWbreyttri2.mgr. Y, 13.gr.laganr.87/1998semgerWverWurskUrariaWYessuleyti.TryggjaverWuraWlagakvWi $ umYagnarskyldueinstkumsviWumkomiekkivegfyrirskylduYeirrasem_Fjrmlaeftir  litiW_ԀtelurmeWrkstuddumhttiaWgetiveitttilteknarupplUsingarogggnYguathugunar   tilteknumli.SlkheimilderYegarlgumumverWbrfaviWskiptienteljaverWureWlilegt  X aWsamsvarandiheimildstilstaWarWrumsviWumsemheyraundir_FjrmlaeftirlitiW_.AW P #  YessuvirtuerhrlagttilaWmltverWifyrirumYaWlgunumaWlagakvWiumYagnar    skyldutakmarkiekkiskyldutilaWveita_Fjrmlaeftirlitinu_ԀupplUsingarogaWgangaWggn    um.rttaWskalaWtilvsun3.mgr.8.gr.til_srlaga_,sbr.2.gr.frumvarpsins,felst_m.a._ԀaW   heimilteraWbeitakvWumlaganna,_t.d._ԀvegnakrafnaumupplUsingar,athugunum_eftirlits |O  ins_Ԁgrundvelli_srlaga_.SkiptirekkimliYvsambandihvortkrafanbeinistaWYeimsem G  athugunstireWaWrumaWilum.     04.mgr.erlagttilaWafdrttarlaustverWikveWiWumaWYaurrWisemkomafram   mlsgreininnieigieinnigviWtengslumviWathuganirYvhvorteinstaklingareWa_lgaWilar_ {  hafibrotiWgegnlgumeWareglumsem_Fjrmlaeftirlitinu_ԀerfaliWeftirlitmeW.Einsogfram sF kemurfrumvarpitillaganr.11/2000verWuraWbeitakvWinuafvarfrniogverWurYv > ekkibeittnemarkstWastilaWtlaaWkvWiviWkomandi_srlaga_ԀhafiveriWbrotineWa   aWtlamegiaWaWgerWir_Fjrmlaeftirlitsins_ԀniekkitiltluWumrangrimeWWrumhtti.  tWskalbeitakvWumlagaummeWferWopinberramlaviWframkvmdslkraaWgerWa r ogYarfYvvalltrskurWd;maraWurenrWisterslkaraWgerWir. j= @Um4.gr.    GerWertillagaumaW_FjrmlaeftirlitiW_ԀgetikrafistYessaWstj;rnarmennogframkvmda  stj;ri_eftirlitsskyldra_ԀaWilaltiafstrfumsnumsemslkirYeimtilvikumsemYeiruppfylla i ekki_hfisskilyrWi_ԀYeirra_srlaga_ԀsemumstarfsemiYeirragilda.TeljaverWuraWslkheimild a4 getirmastinnanYeirrarrWasem_FjrmlaeftirlitiW_Ԁhefursamkvmtngildandilgum, , sbr.kvWi1.og2.mgr.10.gr.lagannaumkrfurtilrb;ta.TeljaverWurY;nauWsynlegt  aWtakaallanvafaafogkveWameWskUrumhttiumYessaheimild_Fjrmlaeftirlitsins_.0  kvWinuerjafnframtkveWiWumaW_FjrmlaeftirlitiW_ԀgetivikiWYessumaWilumeinhliWa `  fr,verWiYeirekkiviWkrfumYessinnan_hfilegs_Ԁ_frests_.NauWsynlegterfyrir_Fjrmlaeftir X+! litiW_ԀaWhafarrWitilYessaWbregWastviWYvefekkierorWiWviWkrfum_eftirlitsins_ԀaW #" Yessuleyti.Samkvmtngildandilgumgetur_FjrmlaeftirlitiW_ԀeinungisbrugWistviWmeW # _afturkllun_Ԁ_starfsleyfis_Ԁ_eftirlitsskyldra_ԀaWilaslkumtilvikum.Lj;steraWslkaraWgerWireru  $ ekkiheppilegarllumtilvikumtilYessaWtakaskortihfistj;rnenda_eftirlitsskyldra_ԀaW !W% ilaogaWYrgetaskaWaWhinn_eftirlitsskylda_ԀaWilaogviWskiptavinihans.EkkierY;tilokaW O""& aWeinhverjumtilv&  ikumkomijafnframttilYessaWstarfsleyfiverWiafturkallaWog/eWaaW #' YrfverWibeitingu'#annarrarrWa_Fjrmlaeftirlitsins_. #( @ Um5.gr. {%N!*   01.mgr.erkveWiWskUrtumaW_FjrmlaeftirlitiW_Ԁgetilagt_dagsektir_ԀaWilaveitihann F&"+ ekkiumbeWnarupplUsingareWasinniekkikrfumumrbturinnan_hfilegs_Ԁ_frests_.kvW '", iWgildirum_eftirlitsskylda_ԀaWilaogeinstaklingaog_lgaWila_Ԁsemfallaundirlger_Fjrmla '#- eftirlitinu_ԀerfaliWaWframkvma.HiWsamagildireinnigumaWilaerveittgetaupplUsingar - YguathuganasamkvmtkvWumYessaralagaeWasrlaga.kvWinuerYannigtlaW  aWntilallraYeirraaWilasemskylteraWveita_Fjrmlaeftirlitinu_ԀupplUsingareWasinnakrf  umumrbtur,hvortsemsskyldabyggistlgumYessumeWaWrumlgum.05._mlsl_. a 1.mgr.er;breyttsreglaaWheimilteraWkvarWa_dagsektir_ԀsemhlutfallafstrW_eftirlits Y, skylds_ԀaWila.Xessi_mlsliWur_ԀsamkvmtorWannahlj;WanekkiviWumaWraaWilasemheimilt $ eraWbeita_dagsektum_ԀsamkvmtkvWinu.Jafnframter6._mlsl_.1.mgr.kveWiWumaW  viWkvrWunumfjrhW_dagsekta_ԀsheimiltaWtakatillittileWlisvanrkslueWabrotsog   fjrhagslegsstyrksallraYessaraaWila,_Y.e._ԀbWi_eftirlitsskyldra_ԀaWilaogeinstaklingaog_lg  X aWila_.JafnframterlagttilaWstj;rnverWiheimiltaWfelaforstj;raaWtakakvarWanirum_dag P #  sektir_Ԁvegna_reglubundinna_Ԁ_gagnaskila_Ԁ_eftirlitsskyldra_ԀaWila.GerterrWfyrirYvaWnnar    verWikveWiWumYessaheimildreglugerWskv.7.mgr.      02.mgr.erkveWiWumaWsmlhfWaWtil_;gildingar_ԀkvrWunarskv.1.mgr.innan14   dagafrYvaWviWkomandiaWilavartilkynntumhanaog;skihannjafnframteftiraWmliW |O  hlj;ti_flUtimeWferW_ԀsekkiheimiltaWinnheimta_dagsektir_Ԁfyrrend;murhefurfalliW._Dag G  sektir_ԀleggjastframviWkomandiaWilaYrttfyrirslkamlshfWun.XarsembeitingkvW   is1.mgr.er_Yyngjandi_ԀfyriraWilamlsertaliWrttaWfrestaYannig_rttarhrifum_ԀkvrWunar   _Fjrmlaeftirlitsins_ԀtmabundiWsuskilyrWi2.mgr.uppfyllt.MikilvgteraWfskj;tar {  lausnmlumsemYessumYarsemYauvarWabWifjrhagslegahagsmuni_mlsaWila_Ԁog sF hagsmuni_Fjrmlaeftirlitsins_ԀafYvaWfumbeWnarupplUsingareWaggneinsskj;ttog > verWam.ErYvrttaW_tmafrestur_ԀkvWisinssskammuroggerWskrafaumaW_flUtimeW   ferW_Ԁs;skaWfyrird;mst;lum.XrttfyriraWekkiverWiheimiltaWinnheimta_dagsektirnar_Ԁs  mlhfWaWsamkvmtkvWinuleggjast_dagsektirnar_Ԁfram,endavri;eWlilegt,meW r hliWsj;nafeWli_dagsekta_Ԁsem_rrWis_ԀtilaWknUjaframefndir,aWhgtvriaWstWva_dag j= sektir_ԀmeWmlshfWun.Hvort_dagsektir_ԀverWa_innheimtar_ԀrWstYafniWurstWu_d;mst;lsins_. 5   03.mgr.erorWunum?eftirlitsskylduraWili skipttfyrirorWiW?aWilar ogYannigbWi  ttviW_eftirlitsskylda_ԀaWilaogeinstaklingaog_lgaWila_,sbr.umfjllunum1.mgr.ErkvWiW  aWfinna4.mgr.11.gr.gildandilaga. i   04.mgr.ermeWsamahttiog1.mgr.kveWiWskUrtumaW_FjrmlaeftirlitiW_Ԁgetilagt a4 _fvti_ԀaWilasembrUturgegnkvrWunumsemteknarhafaveriWaf_Fjrmlaeftirlitinu_. , kvWiWnrtil_eftirlitsskyldra_ԀaWilaogeinstaklingaog_lgaWila_Ԁsemfallaundirlger_Fjr  mlaeftirlitinu_ԀerfaliWaWframkvma.kvWinuerYannigtlaWaWntilallraYeirraaWila  sembrj;tagegnkvrWunumsemteknarhafaveriWaf_Fjrmlaeftirlitinu_ԀhvortsemYr `  byggjastYessumlgumeWaWrumlgum.ErkvWiWaWfinna2.mgr.11.gr.gildandi X+! laga. #"   kvWi5.,6.og7.mgr.eru;breyttfrgildandilgumaWWruleytienYvaW5.mgr. # hefurveriWfelltbrottaWrskurWirkrunefndarsuaWfararhfir.LeiWirsbreytingafYv  $ aWfrumvarpinuerlgWtilniWurfelling_krunefndar_. !W% @ Um& a 6.gr. #'   SbreytingsemlgWertil1.mgr.miWaraWYvaWgeraskUrtaW_FjrmlaeftirlitiW_Ԁgetur #( bWiYurftaWgreinalgreglufrbrotum_eftirli'a#/tsskyldra_ԀaWilaogeinstaklingaog_lgaWila_Ԁsem $ ) hafaaWmati_eftirlitsins_ԀmeW_refsiverWum_ԀhttigerstbrotlegirviWlgeWareglursem_Fjr {%N!* mlaeftirlitinu_ԀerfaliWaWframkvma.0gildandikvWiereingnguvikiWaW_eftirlitsskyld F&"+ um_ԀaWilumYessusamhengi.Lj;sterhinsvegaraWYaumlsem_FjrmlaeftirlitiW_ԀgeturYurft '", aWvsatillgreglusnaekkieinungisaW_eftirlitsskyldum_ԀaWilumeinsogYeireruskilgreindir '#- 1.mgr.2.gr.heldurjafnframtaW_t.d._Ԁeinstaklingumog_lgaWilum_Ԁgrundvelli_verWbrfaviW - skiptalaga_,_m.a._Ԁvegna_innherjasvika_Ԁog_markaWsmisnotkunar_,aukannarratilvikasemviW  getattgrundvelli_srlaga_.JafnframterlagttilaWkveWiWsumYaWaWaWgerWum_eftirlits  ins_ԀsamkvmtYessarigreinverWiekkiskotiWtild;mst;la.TvrstWurbaYarhelstaW a baki.0fyrstalagiskalbentaWtelji_FjrmlaeftirlitiW_ԀaWgreinaYurfilgreglufrmlier Y, ekkiumeiginlega_stj;rnsUslukvrWun_ԀaWrWaheldurmat_eftirlitsins_Ԁ_refsinmi_ԀverknaWar $ ogmat_alvarleika_ԀsemhefurfrmeWsraWWrustj;rnvaldiergreintfrmlitilfram  haldandimeWferWarogkvrWunartku.XaWaWgreinalgreglufrmlitakmarkarengan   httrttindiviWkomandiaWila,endagefsthonumkosturaWgtahagsmunasinna,komaaW  X andmlumogfrekarisj;narmiWumviWmeWferWmlsinshjlgreglukveWihnaWtakaml P #  iWtilfrekariskoWunar.0WrulagimundiYaWiWulegastrWagegn_ranns;knarhagsmunum_Ԁef    geraYyrftiaWilumgreinfyrirYvaWlgregluhafiveriWgreintfrmliYeirra.      02.mgr.erlagttilaWtilvsun2.mgr.12.gr.tilviWskiptarWherraogYessrWherrasem   annarsfermeWviWkomandimlaflokkfallibrott.MeWhliWsj;nafsjlfstWi_Fjrmlaeftirlits |O  ins_ԀverWurekkisWaWrkstanditilYessaWrWherrasgreintfrYessumaWgerWum_Fjr G  mlaeftirlitsins_.XessaribreytinguerYvtlaWaWundirstrikasjlfstWi_Fjrmlaeftirlitsins_   gagnvartviWskiptarWherraennfrekar.Xeru_tilvitnaWar_ԀaWgerWirYesseWlisaWrtteraWupp   lUsingumumYrshaldiWinnaneinsYrngsh;psogunnter.MeWhliWsj;naf_ranns;knar {  hagsmunum_ԀereinniglgWtilsbreytingaWfyrirhugaWaraWgerWirYurfiekkiaWtilkynna sF stj;rnaWilanseWaviWkomandiaWilaefstj;rnerekkitilstaWarWurenrWisterYreftla > maWrWstafanir_Fjrmlaeftirlitsins_ԀniekkiframaWganga.ViWslkaraWstWurmundiviW   komandiaWilumhinsvegartilkynntumYreinsskj;ttogkosturer.  @ Um7.gr. j=   LgWertilsbreyting2.mgr.13.gr.lagannaaWstaWtilvsunartillagaergildaum_eft 5 irlitsskylda_ԀaWilassrstaklegatiltekiWaW_Yagnarskyldan_ԀnitilupplUsingasem_Fjrmla  eftirlitiW_Ԁgeturkrafistgrundvelli_srlaga_ԀeWaannarralaga.ErnauWsynlegtaWleggjatilYessa  breytingutilsamrmisviWtillguaWnUrri3.mgr.9.gr.GeturYv_FjrmlaeftirlitiW_ԀaflaW i upplUsingatrnaWifraWilum;hWYvhvortumeftirlitsskyldaaWilasaWrWaeWaaWra a4 nYessaWverWaskyltmeWvsantil_upplUsingalaga_ԀaWltaafhendiupplUsingarsemeWli , mlssamkvmtvrubundnarYagnarskyldusamkvmtkvWumannarralaga.    03.mgr.erorWunum?_eftirlitsskyldur_ԀaWili skipttfyrirorWiW?aWilar .LeiWirbreytingin  afbreytingu2.mgr. `  @ Um8.gr. #"   LagtertilaWnUmlsgreinbtistviW14.gr.laganr.87/1998semkveWurumaWtengsl # umviWathuganirtiltekinnamlas_Fjrmlaeftirlitinu_ԀheimiltaWaflaupplUsingaoggagna  $ frWrumstj;rnvldum;hWYagnarskylduYeirra.Hrundirmundufalla_t.d._Ԁ_skattyfirvld_ !W% og_samkeppnisyfirvld_.mlsgreininsrfyrirmynd3.mgr.19.gr._samkeppnislaga_,nr. O""& 44/2005,ogverWuraWteljaeWlilegtaW_FjrmlaeftirlitiW_ԀhafisambrilegarheimildiraWYessu #' leyti.SamkvmtkvWinu_Yagnarskylda_Ԁannarrastj;rnvaldaekkiaWstandavegiathugana #( _Fjrmlaeftirlitsins_ԀogYaW_m.a._ԀrttaWaflaskjalaogannarragagnasemviWkomandi $ ) stj;rnvldkunnaaWbayfir.Lj;steraWUmsarstofnanirsinna_eWlislkum_Ԁstrfumog_Fjr {%N!* mlaeftirlitiW_ԀogkunnaUmsarupplUsingaraWliggjafyrirhjWrumstj;rnvldum_t.d._Ԁum F&"+ tengslaWilaogfleiriatriWisemkunnaaWveragagnlegfyrirathuganir_Fjrmlaeftirlitsins_. '", rttaWskalaWslkarupplUsingarsem_FjrmlaeftirlitiW_ԀkynniaWaflahjWrumstj;rnvld '#- umfallaundir_YagnarskyldukvWi_Ԁ13.gr.laganna.SamkvmtYvnj;taupplUsingarnar - samatrnaWarhj_Fjrmlaeftirlitinu_ԀoghjviWkomandistj;rnvldum.  @ Um9.gr. a   0greininnierlagttilaW_krunefnd_Ԁsemstarfarskv.18.gr.gildandilagaverWilgWniWur Y, ogstaWYessfarigreiningsmlumkvarWanir_Fjrmlaeftirlitsins_Ԁbeinttilumfjllunar $ d;mst;la.EinsogframkemuralmennumathugasemdumertillagaYessibyggWmikilvgi  _Fjrmlaeftirlitsins_Ԁfyririnnlendan_fjrmagnsmarkaW_ԀogtrausthansgagnvartWrummrkuW   um.XvermikilvgtaWllYaugreiningsmlsemkunnaaWrsavegnakvarWana_Fjrmla  X eftirlitsins_ԀgetisttmeWferWd;mst;la.Samkvmtgildandilgumgetur_FjrmlaeftirlitiW_ P #  ekkiskotiWrskurWum_krunefndar_Ԁtild;mst;la.EkkiervalinsleiWfrumvarpinuaWveita    _Fjrmlaeftirlitinu_ԀslkanrttheldurmltfyrirumaWmlkomibeinttilkastad;mst;la.Er    hrhfWhliWsj;naffyrirkomulagiYessaramlaSvYj;WogFinnlandi.UmrkstuWninger   aWrWuleytiervsaWtilalmennraathugasemdafrumvarpsins. |O    EinnigskalbentaW10.gr.erlagttilaWviWlginbtistkvWitilbrWabirgWaYarsem G  framkemurhvernigfaraskulimeWYau_rlausnarefni_ԀsemkunnaaWveratilumfjllunarhj   _krunefnd_ԀeftirgildistkulagaYessara,verWifrumvarpYettaaWlgum,ogumrttYeirrasem   kunnaaWviljakrakvarWanir_Fjrmlaeftirlitsins_. {    0samrmiviWframangreinterlagttilaWkveWiWverWiumaWviljiaWiliekkiuna sF kvrWun_Fjrmlaeftirlitsins_ԀgetihannhfWaWmltil_;gildingar_Ԁhennarfyrird;mst;lum. > XerkveWiWumYriggjamnaWa_mlshfWunarfrest_ԀfrYvaWaWilavartilkynntumkvrW   unina.VerWuraWteljamikilvgtaWmlsemvarWagreiningumkvarWanir_Fjrmlaeftirlits  ins_Ԁkomisemfyrsttilkastad;mst;laogYvrttaWkveWaum_mlshfWunarfrest_ԀYessara r mla.JafnframtverWuraWteljalklegtaWmlumYessumverWikrafist_flUtimeWferWar_ԀY;aW j= ekkisgerWtillagaumYaW.XerkveWiWumaWmlshfWunfrestiekki_rttarhrifum_ 5 kvrWunar_Fjrmlaeftirlitsins_Ԁnheimildtil_aWfarar_ԀsamkvmthenniogerYaWsamrmi  viWreglugerWnr.87/1998.UndantekningufrYessuerY;aWfinnatillguaWnUrri2.mgr.  11.gr.lagannaYarsemkveWiWerumaW_dagsektir_ԀverWiekki_innheimtar_ԀsmlhfWaWtil i _;gildingar_Ԁ_kvrWunarinnar_Ԁinna14dagaogjafnframtkrafist_flUtimeWferWar_. a4   02.mgr.erkveWiWumaWkvrWunum_Fjrmlaeftirlitsins_ԀverWurekkiskotiWtilrW , herra.0lgumumopinberteftirliterekkimeWberumorWumkveWiWumaWkvrWunum  _Fjrmlaeftirlitsins_ԀverWiekkiskotiWtilrWherraY;ttslktleiWiafeWlimls.XaWYykirhins  vegarskUraraaWkveWaumYaWmeWbeinumhtti,sbr.einnigtillguumbrottfall_kru `  nefndar_.X;ttenginnvafihafileikiWsjlfstWi_Fjrmlaeftirlitsins_Ԁstrfumsnumgagnvart X+! rWherraertaliWrttaWhnykkjasjlfstWiYessmeWtillguYessari. #" @ttUm10.gr.  $   0kvWitilbrWabirgWaviWlginerlagttilaWfjallaWverWiumYautilviksemuppgeta !W% komiWvegnabrottfalls_krunefndar_.KemurframaW_krunefnd_ԀskuliljkameWferWYeirra O""& mlasemYegarhefurveriWskotiWtilhennarviWgildistkulagaYessara.XerheimiltaW #' skj;tatilnefndarinnarllumkvrWunumsemteknarerufyrirgildistkulagaYessara.Xer #( kveWiWumaW_Fjrmlaeftirlitinu_ԀsheimiltaWberarskurWi_krunefndar_ԀsemkveWnireru $ ) uppsamkvmtbrWabirgWakvWiYessuundird;mst;la.Tekur_mlskotsheimild_Ԁ_Fjrmla {%N!* eftirlitsins_ԀYannigtilallrarskurWasemkveWnireruuppeftirgildistkuYessaralaga.ErYetta F&"+  gertsamrmiviWYaWmeginsj;narmiWsemfrumvarpiWbyggistmeWalannarsaWskilegt '", saWllgreiningsmlsemvarWa&   kvarWanir_Fjrmlaeftirlitsins_ԀgetikomiWtilmeWferWar - d;mst;'-hla.  @ttUm11.gr. a   0greininnierlgWtilsbreytinglgumum_fjrmlafyrirtki_ԀaWnUttYrepbtistviW Y, YegaraflaYarfsamYykkisfyrirYvaWeignasteWabtaviWsigvirkumeignarhlut_fjrmla $ fyrirtki_.AuksamYykkisfyrirYvaWeignast10%eignarhluter40.gr.gildandilagaskiliW  aWsamYykkiYurfiYegaraflaWereignarhlutarsvoaWbeineWa;beinhlutdeildeiginf,   stofnfeWa_atkvWisrtti_Ԁfariyfir20,30eWa50%eWanemisvost;rumhlutaaW_fjrmlafyrir  X tki_ԀverWitaliWd;tturfyrirtki.umrttkvWisrstoW16.gr._tilskipunar_Ԁ2000/12/EB. P #  kvWiWerbyggt_lgmarksskilyrWum_Ԁogereinstkum_aWildarrkjum_Ԁ_EES_ԀheimiltaWsetja    frekariskilyrWieWaviWmiW.Sheimildhefur_m.a._ԀveriWnUttNoregiogernorskumlgum    um_fjrmlafyrirtki_ԀskiliWaWaukframangreindra_viWmiWa_ԀskulisamYykkisaflaWviW25%   mrk.ErhrlagttilaWsamaleiWverWifarin,_Y.e._ԀaWsamYykkisskuliaflaWYegarbeineWa |O  ;beinhlutdeildeiginf,stofnfeWa_atkvWisrtti_Ԁfariyfir25%. G    0lj;siYesshversuYrngteignarhalderslenskum_fjrmlamarkaWi_ԀogYvhversumikil   hrifeignarhaldmilli20og33%geturhaftYykirnauWsynlegtaWleggjaYettatil._Fjrmla   eftirlitiW_ԀhefuraflaWupplUsingaumhlutfallaf_heildarhlutaf_ԀsemmtthefurveriWfyrir {  _hluthafafundum_Ԁhjfj;rumstrstu_fjrmlafyrirtkjunum_ԀogafYeimupplUsingumleiWiraW sF sWustuYremurrumhefurhlutfallaf_heildarhlutaf_ԀsemmtthefurveriWfyrir_hluthafa > fundum_ԀveriWbilinu55!82%hlutafjrviWkomandiflgumenaWmeWaltalihefurveriW   mttfyrirum68,9%hlutafjrYessumflgum.ErYvlj;staWfjrfestingarbilinu  20!33%getafrteinstkum_fjrfestum_Ԁmikilvldeinstkum_fjrmlafyrirtkjum_.Veru r legurmunurerYeimhrifumsemgetafalistfjrfestingusemerrflega20%annarsvegar j= ogtplega33%hinsvegar.SemdmimnefnaaWfjrfestinginumfram25%geturraun 5 settaWilaYstWuaWgetakomiWvegfyrir_samYykktarbreytingar_ԀsemYarfnast288oo3///hlutaat  kvWa.EinniggeturaWilisemhefurheimildtilaWfarameWalltaW33%atkvWaraunhaft  rslitahrifvldviWkomandiflagistekiWtillittildreifingarhlutafjrogYesshlutfalls i hlutafjrsemfariWermeW_hluthafafundum_.kvrWunumaWveitasamYykkifyrireignar a4 haldimilli20og33%geturYvhaftmikilhrifviWkomandi_fjrmlafyrirtki_.Lagtertil , aWaWilarYurfiaWaflasamYykkisviW25%mrk.  @ttUm12.gr. `    Framkemur2.mgr.40.gr.laganr.161/2002aWmeWvirkumeignarhlutsttviWbeina X+! eWa;beinahlutdeildfyrirtkisemnemur10%eWameiraafeiginf,stofnfeWa_atkvWis #" rtti_ԀeWaaWrahlutdeildsemgerirkleiftaWhafaveruleghrifstj;rnunviWkomandi_fjrmla # fyrirtkis_.  $   012.gr.frumvarpsinserlgWtilskilgreining;beinumvirkumeignarhlutsamkvmtlg !W% unumenslkaskilgreininguereingnguaWfinna_lgskUringarggnum_ԀmeWgildandilgum. O""& MeWhliWsj;nafYvaWkvarWanir_Fjrmlaeftirlitsins_ԀumaWfleiriaWilarkunniaWteljastfara #' samanmeWvirkaneignarhlutgetaveriW_Yyngjandi_ԀernauWsynlegtaWskilgreinalgumYau #( viWmiWsem_Fjrmlaeftirlitinu_ԀberaWhafahliWsj;naf.Lj;sterY;aWum_matskenndar_ $ ) kvarWanirgeturveriWaWrWakveWnumtilvikumoglggetaaldreinWyfirllYautilvik {%N!* semgetakomiWupp.0YeimefnumverWuraWhafahuga_undirliggjandi_ԀmarkmiWkvWisins F&"+  semeraWkomavegfyriraWhgtsaWkomasthjreglunummeWYvaWdreifaeignarhaldi '", UmsatengdaaWila.Kemurhl&   ut_Fjrmlaeftirlitsins_ԀaWskerarumslk_vafatilvik_,_m.a._ - meWhliWsj;nafYeimviWmiWum'-ցsemerulgWtil.    EinsogvikiWeraWalmennumathugasemdumhafakomiWlj;svandkvWiviWaWstaW  reynahvort_;beinir_Ԁvirkir_eignarhlutir_Ԁhafimyndast,_t.d._ԀmeWsamstarfiaWila.0greininnihefur a veriWhfWhliWsj;nafkvWi37.gr._verWbrfaviWskiptalaga_Ԁsemfjallar_m.a._Ԁumhvernig_yfir Y, tkuskylda_ԀgeturstofnastmeWsamstarfiaWilaen37.gr.eraWmeginstefnutilbyggWkvW $ um_yfirtkutilskipunar_Ԁ_Evr;pusambandsins_.Einnigskal_t.d._ԀbentaWsamskonarkvWi  hefurveriWlengitilstaWarnorskumlgumum_fjrmlafyrirtki_.     01.mgr.erkveWiWumaWmeW;beinnihlutdeildskilningi40.gr.sttviWaWaWiliog  X YeirsemhannersamstarfiviWhafieignasteWafarisameiginlegameWvirkaneignarhlut P #  skilningilaganna.      02.mgr.erskilgreiningsamstarfimilliaWilaoggeturYaWmyndasthvortsemsamkomu    lagiWerformlegteWa_;formlegt_,skriflegt,munnlegteWameWWrumhtti.     03.mgr.erlagttilaWtilviWb;tarviWkvWi2.mgr.skulisamstarfalltaftaliWveratil |O  staWarmillitiltekinnaaWila,nemasUntsframannaW.UmeraWrWatengslsemallajafna G  yrWulitinfelasrsamstarfskilningi2.mgr.kvWi3.mgr.felursr_lkindareglu_Ԁsem   aWhjlpatilviWaWleggjamathvortsamstarfstilstaWar,enYarerekkiumtmandiupp   talninguaWrWaogYvekkiunntaWgagnlyktatfrhenni. {    01._tlul_.3.mgr.ertiltekiWaWsamstarfskulitaliWveramillihj;na,aWilasemerustaW sF festrisamvist,aWilasemeru_skrWri_ԀsambWog_;fjrrWa_ԀbarnaYessaraaWila.Xteljast_lg > aWilar_Ԁskv.2.og3._tlul_.semeruundiryfirrWumYessaraaWilaeinnigverasamstarfiviW   Y.    02._tlul_.3.mgr.kemurframaWsamstarfskulitaliWveramilliaWilaeftilstaWarerutengsl r milliYeirrasemfelasrbeineWa;beinyfirrWannarsaWilansyfirhinum.Samstarfskal j= einnigtaliWveratilstaWareftveWafleiriflgeruundiryfirrWumsamaaWilans,semhefur 5 _m.a._ԀfrmeWsraWsamstarfskalvallttaliWveramilliflagasmusamstWu.0Yessu  sambanditakaskaltillittiltengslaaWilaskv.1.,3.og4._tlul_.SamkvmtYessumtluliWer  litiWsvoaWflag,_m;Wurflag_ԀYess,_d;tturflg_,_systurflg_ԀogflgtengdYeim,semog i eigendurYeirra,sujafnansamstarfi.FlgsemfyrrnefndflgeWaeigendurYeirrahafa a4 beineWa;beinyfirrWyfirteljasteinnig_samstarfsaWilar_,nemasUntsframannaW.Xegar , metiWerhvortumbeineWa;beinyfirrWsaWrWaermiWaWviWskilgreiningusamstWu  97.gr.laganna.0YvsambandiskalrttaWaWyfirrWgetastofnasthafiaWilirWandistWu  flagi,sbr.5._tlul_.97.gr.FerYaWeftiratvikummlshvortaWilihafinWrWandistWu `  flagiogYarmeWyfirrWumyfirYvensemdmiskaltekiWaW37.gr._verWbrfaviWskipta X+! laga_ԀmiWarviW40%enyfirrWgetaeinnigtalistveratilstaWarviWlgrimrksdreifing #" hlutafjrflagimikilaWWruleyti.Xannigstofnast_t.d._Ԁ_yfirtkuskylda_ԀBretlandiviW30%. # 0llufalliverWuraWteljaaWauWveltsaWnyfirrWumflagivelundir50%,sbr.hraW  $ framan.ViWmat_Fjrmlaeftirlitsins_ԀYarfeftirlitiWaWhafahugaatriWisvosemfjldahlut !W% hafa,dreifinguhlutafjr,_mtingu_Ԁ_hluthafafundi_Ԁflags,aukannarraatriWasemveittgeta O""& vsbendinguumraunverulegyfirrWaWila. #'   03._tlul_.3.mgr.ermlt&  fyrirumaWflgsemaWilarskv.1.,2.og4._tlul_.eigameW #( beinumeWa;beinumhttiver'#uleganeignarhluteWahafamyndaWvaranlegtengslviWYeim $ ) tilgangiaWhafahrifreksturYeirraskuliteljastverasamstarfiviWYessaaWila,nemasUnt {%N!* sframannaW.FlagertaliWeigaveruleganeignarhlutefYaWog_d;tturflg_ԀYesseiga F&"+ _a.m.k._Ԁ20%atkvWisrttarWruflagi.0slenskrilggjfhefurhugtakiW?verulegureignar '", hlutur byggstskilgreiningum_Evr;pusambandsins_Ԁ?_participating_Ԁ_interest_ eWa_hlutdeild '#- arskilgreiningu_ԀsemmiWastviW20%.ErtaliWaWaWilarsemeigaslkaneignarhlutsuaW - stWutilaWhafaveruleghrifreksturflags.Slkureignarhluturveitir_t.d._Ԁallajafnartttil  einseWatveggjastj;rnarmannafimmeWasjmannastj;rn.    04._tlul_.3.mgr.ertiltekiWaWsamstarfskulitaliWveramilliflagsogstj;rnarmanna a Yess,flagsogframkvmdastj;raYessogflagaundiryfirrWumviWkomandistj;rnarmanna Y, ogframkvmdastj;ra,nemasUntsframannaW. $   ViWmat_Fjrmlaeftirlitsins_ԀvafaatriWumvarWandisamstarfgetureftirlitiW_m.a._ԀlitiWtil  eignarhalds,semogstj;rnunarog_eignatengsla_ԀviWkomandiaWila,aukYesssemltamtil   _fjlskyldutengsla_Ԁog_fjrfestingasgu_.  X   MeWfyrrgreindumbreytingumerkveWiWummeWskUrarihttiengildandilgumaW P #  ;beinnvirkureignarhluturgetimyndastvegnasamstarfsaWilaogtengsla.RtteraWtreka    aWkvWi3.mgr.erutilfyllingarreglu2.mgr.umsamstarfmilliaWilaogYvekkiunntaW    gagnlyktatfr1.!4._tlul_.3.mgr.AWWruleytimvsatilYesssemkemurframskUring   ummeW40.gr.frumvarpstillaganr.161/2002varWandi;beinavirka_eignarhluti_. |O  @ttUm13.gr.     HrerlagttilaWtilvsun2.mgr.70.gr.lagannatilninnatengsla2.mgr.18.gr.laganna   fallibrottogstaWYessverWimiWaWviWskilgreiningunUrrar40.gr.asamstarfiaWilasbr. {  9.gr.frumvarpsins.Skilgreining2.mgr.18.gr.lagannaersamintfrWrumforsendumen sF fjallaWerum70.gr.,_Y.e._Ԁeinkumvegnaveitingar_starfsleyfa_,oghentarekkisemskyldi > vegnaeftirlitsmeWmyndunvirkra_eignarhluta_Ԁsparisj;Wum.ErYvlagttilaWalmenna   kvWiWumsamstarfaWilasemkveWiWerum13.gr.gildiYessstaW.  @ttUm14.gr. j=   01.mgr.erlagttilaWrttaWsaWaukYeirraaWilasemYarerutaldiruppfari_Fjrmla 5 eftirlitiW_ԀmeWeftirlitmeWeigendumvirkra_eignarhluta_Ԁskv._VI_.kafla.Ekkierum_efnisbreyt  ingu_ԀaWrWaYarsem_FjrmlaeftirlitiW_ԀhefurviWvarandieftirlitmeWeigendumvirkra_eignar  hluta_ԀentilaWgtasamrmiserYessiviWb;tlgWtil. i   02.mgr.erlagttilaWrrWi_Fjrmlaeftirlitsins_ԀtilaWaflaupplUsingatengslumviW a4 athuganirYessmyndunvirkra_eignarhluta_ԀverWistyrkt.ErkvWiWtilfyllingaralmennu , _eftirlitsheimildinni_Ԁsem3.mgr.3.gr.frumvarpsinserlagttilaWverWi3.mgr.9.gr.laga  nr.87/1998.EinsogframkemuralmennumathugasemdumhafakomiWlj;stiltekinvand  kvWiheimildum_Fjrmlaeftirlitsins_ԀtilaWaflanauWsynlegraupplUsingaslkummlum, `  _m.a._Ԁvegnaathuganamyndunvirkra_eignarhluta_Ԁsparisj;Wum.HafaaWilar_m.a._ԀtorveldaW X+! athuganir_eftirlitsins_ԀogskUltsrbakviW_millignguaWila_ԀogkvWiumYagnarskyldulg #" um.Einnighafa_framsl_Ԁ_eignarhluta_ԀttsrstaWmeWanathugunum_Fjrmlaeftirlitsins_Ԁhef # urstaWiWogaWilarneitaWaWveitaupplUsingargrundvelliorWalags2.mgr.107.gr.laganr.  $ 161/2002semkveWurum_upplUsingaskyldu_ԀaWilasemeigaeWahyggjasteignasteWafara !W% meW_eignarhluti_.Lj;sterhinsvegaraW_Fjrmlaeftirlitinu_ԀgeturveriWnauWsynlegtaWstaW O""& reynau&  pplUsingar,_m.a._Ԁfrseljendum_eignarhluta_,ogjafnframtaWgangarskuggaumaW #' ekkis'#߲um_mlamyndaframsl_ԀaWrWa. #(   rttaWskalaWorWalag2.mgr.umskyldutilYessaWveitaupplUsingarer;tvrttogn $ ) takmarkanaog_FjrmlaeftirlitiW_ԀsamkvmtYvrttllumYeimupplUsingumsemYaW {%N!* telurYrfvegnaathuganaYess,sbr.einnigtillguaWnUrri3.mgr.9.gr.laganr.87/1998. F&"+   TilrttingarviWtillguaW3.mgr.9.gr.laganr.87/1998erjafnframtlagttilaWkveWiW '", sumaWlagakvWiumYagnarskyldu,_t.d._Ԁlgumumlgmenn,takmarkiekkiskyldutil '#- aWveitaupplUsingarogaWgangaWggnum.TilhliWsj;narskalbentaWsamsvarandikvWi - eraWfinnangildandikvWi2.mgr.68.gr._verWbrfaviWskiptalaga_.  @ttUm15.gr. a   LagtertilaW3.mgr.74.gr.fallibrott.LeiWirbreytinginafYvaWlagtertilfrumvarpinu Y, aWstaW_mlskots_Ԁtil_krunefndar_ԀvegnakvarWana_Fjrmlaeftirlitsins_ԀgetiaWilarleitaWtil $ d;mst;la.  @ttUm16.gr.  X   HrerumaWrWasamskonarbreytingarog2.mgr.14.gr.frumvarpsinsogvsastum P #  skUringartilathugasemdaviWYgrein.    @ttUm17.gr.     HrerumaWrWasamskonarbreytingarog12.gr.frumvarpsinsogvsastumskUringar |O  tilathugasemdaviWYgrein. G  @ttUm18.gr.     HrerumaWrWasamskonarbreytingarog2.mgr.14.gr.frumvarpsinsogvsastum {  skUringartilathugasemdaviWYgrein. sF @ttUm19.gr.     01.mgr.8.gr.laganr.131/1997,um_rafrna_Ԁ_eignarskrningu_ԀverWbrfa,erkveWiWum  YagnarskyldutiltekinnaaWila.Ereinaundantekninginf;lginYvaWd;marikveWiuppr r skurWumafhendinguupplUsinga.UmrttkvWierekkitaktviWnnur_Yagnarskyldu j= kvWi_Ԁlgumsemgilda_fjrmlamarkaWi_ԀenYareralmenntveittundanYgafrYagnar 5 skyldusskyltaWveitaupplUsingarlgumsamkvmt.MiWarbreytinginaWYvaWfra  _YagnarskyldukvWiW_ԀtilsamrmisviWnnursambrilegkvWisrlgum_fjrmlamark  aWi_.01.mgr.14.gr.lagannakemurframaW_verWbrfamiWstW_Ԁs;heimiltaWveitaupplUsing i arumskrWrttindi,sbr.Y;kvWilaganna. a4   0athugasemdummeWfrumvarpitillaganr.31/2005komframumfjllunum20.gr.aW , kvWi14.gr.laganr.131/1997ttiekkiaWstandaYvvegiaW_verWbrfamiWstW_Ԁvriskylt  aWveita_Fjrmlaeftirlitinu_ԀupplUsingarogggngrundvelli2.mgr.52.gr._verWbrfa  viWskiptalaga_Ԁ(n2.mgr.68.gr.).0greinargerWvarhinsvegarekkivikiWaW1.mgr.8.gr. `  laganr.131/1997.KannYaWYvaWvekjavafaumskyldu_verWbrfamiWstWvar_ԀtilaWveita X+! _Fjrmlaeftirlitinu_Ԁ_umbeWin_Ԁggn.RttYykiraWeyWaYeirri;vissumeWbreytingukvWi #" 8.gr.lagannaYannigaWkvWiWverWisamrmiviWnnur_YagnarskyldukvWi_Ԁ_eftirlits # skyldra_ԀaWila_fjrmlamarkaWi_Ԁeinsogtilst;WYegarkvWiWvarupphaflegasett.SkalYess  $ jafnframtgetiWaWngrannalndumokkarogBretlandiogBandarkjunumeruheimildir !W% _eftirlitsaWila_ԀaWggnumvrslu_verWbrfamiWstWva_ԀmeWYeimhttisemhrerlagttil. O""& LiggjaYaraWbakisj;narmiWumhagrWi,_skilvirkni_Ԁog_ranns;knarhagsmuni_ԀafYvaW_eftir #' litsaWilar_ԀhafieinumstaWgreiWanaWgangaWupplUsingumumviWskiptimarkaWistaW #( YessaWYurfaaWbeinafyrirspurnumaWfjlda_eftirlitsskyldra_ԀaWila.OfttWumerumviW $ ) kvmmlaWrWaYarsemtryggjaYarfaWupplUsingum,Y.m.t.umaWathugunsgangi, {%N!* shaldiWinnaneinsYrngsh;psogkosturer. F&"+   '", @ttUm&   20.gr. -   GreininYarfnastekki'-skUringa.   Fylgiskjal. $ dAU?) dE? A^d   FjrmlarWuneyti,  X fjrlagaskrifstofa: P #  @ UmsgnumfrumvarptillagaumbreytingarlagakvWumumfjrmlaeftirlit.      TilgangurfrumvarpsinseraWskUrabeturheimildirFjrmlaeftirlitsinstilgagnaflunar, |O  styrkjaeftirlitskvWiogeyWa;vissuumsamspillagaumopinberteftirlitmeWfjrmlastarf G  semiogkvWaUmissasrlagaeftirYvsemviW.EkkiergertrWfyriraWfrumvarpiWleiWi   tilaukinskostnaWarhjFjrmlaeftirlitinuenreksturstofnunarinnarerfjrmagnaWurmeW   rkistekjumafeftirlitsgjaldisamkvmtlgumumgreiWslukostnaWarviWopinberteftirlitmeW {  fjrmlastarfsemi. sF   EkkiverWursWaWfrumvarpiW,verWiYaW;breyttaWlgum,hafifrmeWsraukinn > kostnaWfyrirrkissj;W.