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T, ErmeWYessukomiWtilm;tsviWYstaWreyndaWrekstursjlfstttstarfandieinstaklinga  genguroftillaeinhverntmaWurenkemurtilatvinnumissishlutaWeigandi.XaWgeturhaft  YauhrifaWsjlfstttstarfandieinstaklingurgreiWiaflgrifjrhWumenWurtilskatt   yfirvaldasWustumnuWinaWurens;tterumatvinnuleysisbturogjafnveleruYekktdmi  X YessaWhlutaWeigandihafiekkireiknaWsrendurgjaldfyrirvinnusnaYvtmabiliYarsem K #  rekstrarkostnaWurhafiveriWumframtekjur.0slkumtilvikumhafasjlfstttstarfandiein    staklingarttskertanrttinnanatvinnuleysistryggingakerfisinsogsumirmeWllu;tryggWir    YrttfyriraWhafagreittstaWgreiWsluafreiknuWuendurgjaldimrgrYarundan.AWWru   leytiervsaWtilathugasemdaviW13.gr.frumvarpsYessa. wO    Um12.gr.     @   LagtertilaWsamagildihvortsemYeirsemteljasttryggWirsamkvmtlgumumatvinnu   leysistryggingarhverfatmabundiWafvinnumarkaWieWataka;launaWleyfifrstrfum {  samkvmtlgum,kjarasamningieWarWningarsamningi.XannigerlagttilaWtmabil,svo nF semYegarforeldrartakaforeldraorlofsamkvmtlgumumfWingar-ogforeldraorlofeWa 9 faralaunalaustleyfikjlfarfWingarorlofssamkvmtlgumumfWingar-ogforeldra  orlof,teljistekkivinnslutmabilskv.15.eWa19.gr.lagaumatvinnuleysistryggingarenda  Y;ttviWkomandihafigildanrWningarsamningviWvinnuveitandasinn.FerYumYaWtmabil r einsognnurtilviksemleiWatilYessaWYegarunninnrtturtilatvinnuleysistrygginga e= geymistskv.23.gr.laganna. 0   Um13.gr.     0  lj;siYessaWlagWarerutilbreytingarYvhvernigtryggingahlutfallsjlfstttstarfandi i einstaklaklingaerkveWiWskv.11.gr.frumvarpsYessaergertrWfyriraWsjlfstttstarfandi \4 einstaklingargetigeymtYegarunninnrttsinninnanatvinnuleysistryggingakerfisinsallt ' aW24mnuWi.Semdmimnefnasjlfstttstarfandieinstaklingsemhefurvalltgreitt  staWgreiWsluafreiknuWuendurgjaldisemnemuraWlgmarkiviWmiWunarfjrhWfjrmla  rWherraensWandregstreksturinnsamansemleiWirtilYessaWtekjurhansminnkaogYar `  meWstaWgreiWslaafreiknuWuendurgjaldi.risWarsrhannekkiaWrarleiWirfrarenaW S+! httarekstriogskjaumatvinnuleysisbturtilVinnumlastofnunar.HanntelstYengu " sWuraWfullutryggWurinnanatvinnuleysistryggingakerfisins.ErYvgertrWfyriraWsama # gildiumsjlfstttstarfandieinstaklingaoglaunaf;lkYannigaWviWums;knumatvinnu  $ leysisbturslitiWtilYeirrat;lfmnaWasemsjlfstttstarfandieinstaklingurreiknaWisr !W% hstaendurgjaldiWoggreiddiafYvstaWgreiWslusamttryggingagjaldisWustu36mnuW J""& ummiWaWviWm;ttkuums;knarumatvinnuleysisbtur. #'   ErmeWYessuveriWaWkomatilm;tsviWYstaWreyndaWsjlfstttstarfandieinstaklingar #( byrjaoftYvaWreiknasrlgraendurgjaldtilaWgetastaWiWskilWrumrekstrarkostnaWi $ ) YegarverulegadregstsamanrekstriYeirrasemofterundanfariYessaWYeirhttarekstri v%N!* ogskjaumatvinnuleysisbtur.HefurYsttgagnrUniaWYeirhafiekkittrtttilatvinnu A&"+ leysistryggingaendaY;ttYeirhafigreittstaWgreiWsluafreiknuWuendurgjaldisemnemur  '", viWmiWunarfjrhWfjrmlarWherrasemogtryggingagjaldmrgrYarundan. '#-   0YessusambandiberjafnframtaWltatilYessaWYegarf;lkskiptirumstarfsvettvang ( YessutmabilimeWYvaWverWasjlfstttstarfandieinstaklingarfrYvaWveralaunaf;lk  eWafugtYberaWltatilYeirramnaWasemumskjandivarhstastarfshlutfallieWa  greiddistaWgreiWsluskattafhstareiknaWaendurgjaldinusWustu36mnuWumfyrir a m;ttkuums;knar. T,   Um14.gr.    kvWiYettafjallarumtilvikYegarssemtelsttryggWursamkvmtlgumumatvinnu   leysistryggingartekurfWingarorlofsamkvmtlgumumfWingar-ogforeldraorlofen  X hanngeturYgeymtYegarunnaatvinnuleysistryggingualltaW24mnuWi.Xessitilhgun K #  YykirbetrasamrmiviWnnursambrilegtilviksemfjallaWerumkvWumV.kafla    lagannaYannigaWrtturtilatvinnuleysistryggingageymist.ViWmattryggingahlutfallium    skjandaerYlitiWtilYesstmaerhlutaWeigandivarvinnumarkaWifyrirtkufWingar   orlofsinsogYeinnigmiWaWviWtekjurhansYvtmabili,skv.32.gr.laganna. wO  @Um15.!18.gr.      kvWinYarfnastekkiskUringa.     Um19.gr. nF  @  @   MeginreglalagannaumatvinnuleysistryggingareraWssemstundarnmskilningilaga 9 umatvinnuleysistryggingartelstekkitryggWurinnanatvinnuleysistryggingakerfisinssama  tmabiliendateljistnmiWekkihlutivinnumarkaWsaWgerWasamkvmtkvrWunVinnumla  stofnunar,sbr.1.mgr.52.gr.laganna.TvennskonarundanYgurhafaveriWveittarfrYess r arimeginreglu,sbr.2.og3.mgr.52.gr.laganna,semhafaY;ttleiWatilkveWinnarmisnotk e= unaratvinnuleysistryggingakerfinu.EittaWalhlutverkAtvinnuleysistryggingasj;WseraW 0 tryggjaeinstaklingum,semhafaWurveriWvirkirvinnumarkaWienmissastarfsitttma  bundiW,framfrsluYanntmasemYaWtekuraWfinnanUttstarfendaherslalgWaWviW  komandisvirkriatvinnuleit.HefurveriWlitiWsvoaWYegarf;lkstundarnmsYaWekki i samatmabilivirkriatvinnuleitlktoglgingerarWfyrirendamegigerarWfyriraW \4 viWkomandisnmstmanumekkijafnvakandifyrirYeimtkifrumsemkunnaaWbj;Wast ' hvaWvarWaratvinnu.XykirYvmikilvgtaWskUrtskveWiWumlgunumaWalmenna  reglanssaWeinstaklingarsemstundanmeigiekkirtttilatvinnuleysisb;tasamatma  bili,ekkisstYegarnmiWtelstlnshftsamkvmtreglumumLnasj;Wslenskranms `  manna.HinsvegarYykirjafnframteWlilegtaWveitaVinnumlastofnunframkveWiWsvig S+! rmtilmatsYvhvorteinstaklingurteljistvirkriatvinnuleitskilningilagannaoguppfylli " skilyrWilagannaaWWruleytikj;sihannaWhaldaframnmisnueftiratvinnumissihafi # hannstundaWnmiWWursamhliWaatvinnusinni.ErjafnframtlagttilaWsamagildiumY  $ semviljaleggjastundeinstknmskeiWframhaldssk;la-eWahsk;lastigiendaviWurkennt !W% aWYaWgetiveriWatvinnuleitandatilg;WsaWveravirkursamflaginumeWeinumeWaWrum J""& htti.0bWumYessumtilvikumYettaekkiviWsYaWnmsemviWkomandistundarlns #' hftsamkvmtreglumumLnasj;Wslenskranmsmannaendassj;WurtlaWurtilfram #( frslunmsf;lks.0slkumtilvikummeturVinnumlastofnunaWstWurumskjandaogY $ ) eftiratvikumhvorthlutaWeigandigetiYtalistleitaWhlutastarfisemhanngeturstundaW v%N!* samhliWanminuogYarmeWhlutfallslegatryggWur.XarfYmeWalannarsaWltatilYess A&"+  hvernigtmas;knsk;laerhttaW,YvskyniaWmetalkurYvaWhlutaWeigandigetitekiW  '", almennu& a  starfisamhliWanminu.EnnfremurberaWltatilumfangsnmsinsenmiWaWerviW ( aWummjglgtnmshlutfallsaWrWa.  'a(i@Um20.!22.gr. a   kvWinYarfnastekkiskUringa. T,   Um23.gr.    LagtertilaWframverWiunntaWgreiWahlutfallslegaratvinnuleysisbtursamhliWa   minnkuWustarfshlutfalliogYnYessaWfstlaunfyrirhlutastarfiWkomitilfrdrttar  X atvinnuleysisb;tumskv.36.gr.laganna.framergertaWskilyrWiaWlaunamaWurhaldiY K #  a.m.k50%starfshlutfallihjvinnuveitandaYannigaWstuWlaWverWiaWYvaWvinnuveitendur    haldirWningarsambandiviWstarfsmennsnaeinsogfrekasterunntendaY;ttnauWsynlegt    kunniaWveraaWskerWastarfshlutfallYeirraaWeinhverjuleyti.0lj;sireynslunnarYykirjafn   framteWlilegtaWmiWaWverWiviWaWfyrrastarfshlutfalllaunaf;lkshafilkkaWum10%hiW wO  minnsta.XanniglaunamaWurekkirtthlutfallslegumatvinnuleysisb;tumsamkvmt B  kvWiYessuskerWiststarfshlutfallhansumminnaen10%oggeturYlaunamaWuraW    hmarkiveriW90%starfshlutfallihafihannWurveriWfullustarfitilaWeigarttatvinnu   leysisb;tumsamkvmtkvWiYessu.TilgangurYessaereinkumsaWgtameirajafnrWis {  milliYeirrasemannarsvegarverWaaWtakasiglaunalkkunnskerWingarstarfshlutfalls nF vegnasamdrttarrekstrivinnuveitandakjlfarsrstakraaWstWnavinnumarkaWioghins 9 vegarYeirrasemverWafyrirtiltlulegaltilliskerWingustarfshlutfalliafsmustWumog  YarmeWlaunaskerWingu.EinsogveriWhefurerframgertrWfyriraWaWrargreiWslurkomi  tilfrdrttaratvinnuleysisb;tumskv.36.gr.lagannaogYntillitstilfrtekjumarks2.mgr. r 36.gr.endahefur;tilgreintfrtekjumarkYegarveriWnUttvegnateknannafyrirhlutastarfiW. e= MeWWrumgreiWslumermeWalannarsttviWyfirvinnugreiWsluroghverskonarrangurs 0 tengdargreiWslur.XettafelurhvorkisrbreytingufrefnikvWisinseWaframkvmdYess  enmikilvgtYykiraWskUrarstekiWYessulgunumenveriWhefur.    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J""&   & a Um24.gr. #(   0lj;sireynslunnarerlagttilaWtakaskulitillittilYessaWverkefnisjlfstttstarfandi $ ) einstaklingakunnaaWstandayfirfleiri'a#ԀmnuWieneinnendaY;ttYaugetitalisttilfallandisem v%N!* ogaWgreiWslurkomieinungislokverkefniseWameW;reglulegumhtti.XykirYveWlilegra A&"+ aWtekjurnarkomitilfrdrttaratvinnuleysisb;tumfyrirallaYmnuWisemverkefniWstend  '", uryfirenekkieinungisatvinnuleysisb;taYeimmnuWiYegargreiWslurnarkomatil.Til '#- skUringaYessuerdmiumsjlfstttstarfandieinstaklingsemhefurtekiWaWsrltiW ( verkefnisemY;YarfaWinnaafhendiyfirfjgurramnaWatmabil.GreitterfyrirverkefniW  lokYessogerutekjurhlutaWeigandifyrirverkefniW600.000kr.XhefurhlutaWeigandifeng  iWaWjafnaWi150.000kr.mnuWioggeturnUttsrfrtekjumarkaW100.000kr.hverjum a mnuWi.Hannergrunnatvinnuleysisb;tumogsamanlagWarbturogtekjureruYv299.523 T, kr.mnuWi.HelmingurYeirrarfjrhWarsemferyfir249.523kr.(149.523+100.000kr.)  kemurtilfrdrttaratvinnuleysisb;tum.Mismunurinnnemur50.000kr.(299.523-249.523  kr.)YannigaW25.000kr.komatilfrdrttaratvinnuleysisb;tumhansoghannYrttsem   nemur124.523kr.staW149.523kr.atvinnuleysisbturmnuWifyrirYettafjgurra  X mnaWatmabilsemverkefniWst;Wyfir.HinntryggWiberaWupplUsaVinnumlastofnunum K #  YessiverkefniogYeinnigyfirhvaWatmaYaustanda,sbr.7.gr.frumvarpsYessa.      VerteraWtrekaaWmeWverulegumsamdrttirekstrierttviWaWframkomiveruleg    lkkunreiknuWuendurgjaldifrYvsemvarfyrritekjurum,semogaWreksturinnhafi   nnaststWvastfyrirutaneinstakatilfallandiverkefni.XannigfskattyfirvldogVinnumla wO  stofnunsWaWumraunverulegtatvinnuleysisaWrWahjviWkomandioggetafylgstmeW B  Yr;uninniatvinnurekstrihans.ErYvlagttilaWYaWkomivallthlutVinnumlastofnunar    aWmetahvortverkefnisjlfstttstarfandieinstaklingateljisttilfallandiskilningikvWis   YessaogYeinnighvortumverulegansamdrttsaWrWarekstriumskjandaumatvinnu {  leysisbtur.LagtertilaWkveWiWverWiumYaWaWviWmatiWhafiVinnumlastofnunmeWal nF annarshliWsj;nafviWmiWunarfjrhWfjrmlarWherrafyrirreiknaWendurgjaldviWkomandi 9 starfsgrein,semogrekstrihlutaWeigandialltaWsWustuYrjtekjurinWurenhannskirum  atvinnuleysisbtur.XykirYaWgefag;WamyndafrekstrihlutaWeigandi.    XerlagttilaWgildistmibrWabirgWakvWisVIverWiframlengdurtmabundiWtilsam r rmisviWgildistmabrWabirgWakvWisVeWatil31.desember2009. e=   Um25.gr.   @  @ !  stWaYykiraWleggjatilaWYrbreytingarsemlagWarerutilmeWfrumvarpiYessuhafi  ekkihrifrttYeirrasemYegarfgreiWslurrAtvinnuleysistryggingasj;WiverWifrumvarp i YettaaWlgum,nemabreytingarnarleiWitilbetrirttarfyrirhinntryggWaogskalhannY \4 ;skaleiWrttingargreiWslumrsj;WnumhjVinnumlastofnunfyrir1.jn2009. '   Um26.gr.  $  kvWiWYarfnastekkiskUringa. `     $  Fyl&   giskjal. ( mAU?) dE?$ A^m   L  M  FjrmlarWuneyti,  fjrlagaskrifstofa:L  M   a    Umsgnumfrumvarptillagaumbreytingulgumnr.54/2006,  umatvinnuleysistryggingar,meWsWaribreytingum.   &   HelstubreytingarnarmeWfrumvarpinungildandilgumeruaWfyrstalagierlagttil   aWgildistmibrWabirgWakvWisngildandilagatilaWgreiWahlutfallslegaratvinnuleysis  X bturm;tiskertustarfshlutfalliverWiframlengdurtil31.desember2009.Upphaflegavar K #  gertrWfyriraWheimildinmundigildataprl2009.0WrulagierulagWartilnokkrarbreyt    ing' ($arervarWasjlfstttstarfandieinstaklingaYannigaWYeirgetitalisthlutfallslegatryggWir    enekkivalltaWfullutryggWir;hWYeimfjrhWumsemYeirgreiWatilskattyfirvalda,Y   m.a.tryggingargjald.EinnigerlagttilaWskilgreiningsjlfstttstarfandieinstaklingum wO  verWiYrengdYannigaWhneigieinungisviWumYsemstarfaviWeiginatvinnurekstureWa B  sjlfstWastarfsemi.Xeirsemstarfahjeigineinkahlutaflgum,sameignarflgumog    hlutaflgumverWalaunamenninnanatvinnuleysistryggingakerfisins.AukYesserlagttilaW   sjlfstttstarfandieinstaklingargetigeymtYegarunninnrtttilatvinnuleysistrygginga {  alltaW24mnuWiYegarhefurdregistsamanrekstriYeirra.0YriWjalagierlagttilaWfW nF ingarorlofteljistekkitilstarfstmalaunaf;lksvinnuslutmabilienYaWhefurhriftekju 9 tenginguatvinnuleysisb;ta.JafnframterlagttilaWssemtekurfWingarorlofgetigeymt  unnaatvinnuleysistryggingualltaW24mnuWi.0fj;rWalagierlagttilaWVinnumla  stofnunfiheimildirtilaWaflaUmissaupplUsingafyrirsitteftirlit.LgWertilsrstkheimild r tilhandaVinnumlastofnuntilaW;skaeftirupplUsingumogggnumfrviWkomandivinnu e= veitandaYegarstofnunintelurstWuveratilYarsemframkominnarirkstuWningurfyrir 0 samdrttistarfseminni.XerlagttilaWnnarverWikveWiWumskylduratvinnuleitenda  semfgreiddaratvinnuleysisbturtilaWupplUsaVinnumlastofnunumbreytingarsem  kunnaverWahgumYeirra.Yettam.a.viWYegaratvinnuleitandihttirvirkriatvinnuleit i oghefurnmeWatekuraWsrtmabundiWverkefni. \4   AWmatifjrmlarWuneytisinsberabreytingarnarfrumvarpinumeWsrtalsverWarlkur ' auknumtgjldum.Mikil;vissaerY;umhverstrWargrWanYeirriaukningugtiorWiW.  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