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ViWmyndmiWlunskalhlutfallauglUsingaogfjarkaupainnskotainnanhverrarklukku " stundarekkifarayfirttamntur.0merkinguYessakvWistelsteftirfarandiekkitilaug # lUsinga:  $  (g03q"i(m"  i(m]2g  a  .3  Ԉ0    TilkynningarfrRkistvarpinuummyndmiWlunarefniYessogstoWframleiWslusem !W% leiWirbeintafYvefni,kostunartilkynningarogtilkynningarumvruinnsetninguog J""& sUndarauglUsingar.i(m]]݌#' Ќ  "i(m"  i(m_2g  b  .3  Ԉ0    TilkynningarumopinberaYj;nustuoghjlparbeiWnirlknarstofnanasembirtareru #( endurgjaldslaust.i(m__݌$ ) Ќ    RkistvarpiWskalsetjaogbirtagjaldskrfyrirviWskiptaboW.ViWsluviWskiptaboWaskal v%N!* gttjafnrWisgagnvartviWskiptamnnumRkistvarpsins.AfslttarkjrfyrirkostunaraWila A&"+ ogauglUsendurskuluveragagnsogstandallumviWskiptamnnumtilboWafyrir&  sambri  '", legtumfangviWskipta.' 'Nb '#-   &  Rkistvarpinuer;heimiltaWseljaviWskiptaboWtilbirtingarveraldarvefnum.Heimilt ( erY;'(baWltaYauviWskiptaboWogkostunartilkynningarsemeruhlutiaftsendingudagskrr  RkistvarpsinsbirtastvefYess.XerRkistvarpinuheimiltaWbirtavefsnumviW  skiptaboWogkostunartilkynningarsemtengjastveftsendingumsrstaklegaogkynnaYar a dagskrRkistvarpsinssamtYj;nustuoghlutumsemtengjasthenni. T,   Vruinnsetninger;heimilefnisemRkistvarpiWframleiWirsjlftog/eWaframleiWir  samstarfiviWaWrainnlendaaWilaogersrstaklegaframleittfyrirRkistvarpiW.Rkis  tvarpinuerY;heimiltaWnotaupptkustaWiogleikmunieWavsatilkveWinnarYj;nustu   vegnanotagildisog/eWalistrnumtilgangiogskalYaWgertmeWltlausumhtti.  X   RkistvarpiWseturreglurumviWskiptaboWmiWlumsnumogskuluYrbirtarvefYess. K #    III.KAFLI     Stj;rnskipulagRkistvarpsins.    8.gr. wO      UmboWrWherra. B  Eh  RWherrafermeWeignarhlutslenskarkisinsRkistvarpinu.      UmrttindiogskyldurRkistvarpsinsskalmltnnarfyrirsamYykktumYess.     9.gr. nF Stj;rnRkistvarpsins. 9 mi  Stj;rnRkistvarpsinsskalkosinaWalfundi.AWalfundurskalhaldinnfyrirlokjanar  mnaWarrhvert.Stj;rnRkistvarpsinsskipasjmennogjafnmargirtilvara.EfatkvWi  fallajfnrWuratkvWiformannsrslitum. r   Wurenstj;rnerkosinaWalfundiskalhntilnefndtiltveggjarasenn: e= ! ! q(#30"i(m"  i(m5l2#  1  .3  Ԉ0    RWherratilnefnireinnmannsemkjrinnskalformaWurogeinntilvara.Stj;rnskiptir 0 meWsrWrumverkum.i(m5lbl݌ Ќ  "i(m"  i(mm2#  2  .3  Ԉ0    StarfsmannasamtkRkistvarpsinstilnefnaeinnmannogannantilvaralglega  boWuWumfundioghafaYeirmlfrelsiogtillgurttenekkiatkvWisrttstj;rnRkis i tvarpsins.i(mmm݌\4 Ќ    RWherraskiparfimmmannsogjafnmargatilvaravalnefndtiltveggjarasenn. ' Allsherjar-ogmenntamlanefndAlYingistilnefnirYrjfulltraogjafnmargatilvara,Banda  lagslenskralistamannatilnefnireinnfulltraogannantilvaraogSamstarfsnefndhsk;la  stigsinstilnefnireinnfulltraogannantilvara. `    HlutverkvalnefndareraWtilnefnafimmfulltrastj;rnogfimmtilvara,semskulukosnir S+! stj;rnRkistvarpsins.ViWtilnefningufulltrumstj;rnskalvalnefndhafahagsmuni " RkistvarpsinsaWleiWarlj;siogaWmeWalstj;rnarmannasm.a.Yekkingogreynslaaffjl # miWlun,menningarmlum,nUjummiWlumhverjumtma,rekstriogstj;rnunfyrirtkja.X  $ skalgtaaWjafnrttikynjannatilnefningumvalnefndar. !W%   Stj;rnarmennskuluuppfyllahfiskv.66.gr.lagaumhlutaflg,nr.2/1995,meWsWari J""& breytingum.Xeirmegaekki,hvorkibeintn;beint,innaafhendinokkurtstarf,takaviW #' greiWslueWahafanokkurrahagsmunaaWgtaWrumfjlmiWlafyrirtkjumeWafjlmiWla #( tengdumfyrirtkjumsemleittgetatilrekstraviWhagsmuniRkistvarpsins.Kjrnir $ ) fulltrartilAlYingisogsveitarstj;rnaeruekkikjrgengirstj;rnRkistvarpsins. v%N!*   A&"+   & a  10.gr. ( StarfssviWstj;rnarinnar.  u  Stj;rnRkistvarpsinsfermeWWstavald'a(umlefnumYessmilliaWalfunda.Stj;rninber  byrgWrekstriRkistvarpsinsogaWfariWsaWlgumumRkistvarpiW,aWsamYykktir a YessogkvWisamningsumfjlmiWlunalmannaYgusuuppfyllt.StarfssviWstj;rnar T, RkistvarpsinsnrsrstaklegatileftirfarandiYttastarfiYess:  ! ! q(#33q"i(m"  i(my2#  1  .3  Ԉ0    AWm;tasamvinnuviWtvarpsstj;radagskrrstefnuogmeginherslurstarfiRkis  tvarpsinstillengritma.i(my4y݌  Ќ  "i(m"  i(msz2#  2  .3  Ԉ0    AWstaWfestaskipuritfyrirRkistvarpiW.AWrWatvarpsstj;raogleysahannfr  X strfum.Erstj;rnskyltaWauglUsastWutvarpsstj;raopinberlega.i(mszz݌K #  Ќ  "i(m"  i(m|2#  3  .3  Ԉ0    AWtakakvarWanirumlnogbyrgWirvegnaRkistvarpsins.i(m|H|݌   Ќ  "i(m"  i(m<}2#  4  .3  Ԉ0    AWtakameirihttarkvarWanirumreksturRkistvarpsins,Y.e.kvarWanirsemekki    fallaundirdagleganrekstur,UmistaWeiginfrumkvWieWaaWfengnumtillgumtvarps   stj;raeWaannarrastarfsmanna.i(m<}i}݌wO  Ќ  "i(m"  i(m-2#  5  .3  Ԉ0    &  AWfylgjastmeWstarfsemiogverkefnumRkistvarpsins.Skaltvarpsstj;rigtaYess B  aWstj;rninshverjumtmaupplUstumhelstuYtti'BԀstarfsemiRkistvarpsins.    tlanirsemgerWarerufyrirhvertrskulukynntarstj;rn.i(m-Z݌  Ќ  "i(m"  i(mX2#  6  .3  Ԉ0    AWfylgjastmeWrekstriRkistvarpsinsogsamYykkjafjrhagstlunfyrirhvertstarfsr.i(mX݌{  Ќ  "i(m"  i(m2#  7  .3  Ԉ0    AWgeragreinfyrirYvrsskUrslutilaWalfundarhvernigtekisthefuraWuppfyllalg nF bundnarskyldurRkistvarpsinsumfjlmiWlaYj;nustualmannaYgu.i(mÂ݌9 Ќ  "i(m"  i(m>2#  8  .3  Ԉ0    AWWruleytienaWframangreinirerstarfssviWstj;rnarkveWiWsamYykktumRkis  tvarpsins,sbr.lgumhlutaflg,nr.2/1995,meWsWaribreytingum.i(m>k݌ Ќ    11.gr. e= Btvarpsstj;ri. 0   Btvarpsstj;rierframkvmdastj;riRkistvarpsinsogskaluppfyllahfisskilyrWiskv.5.  mgr.9.gr.    Btvarpsstj;riskalrWinntilfimmrasennogerheimiltaWendurrWahanneinusinni. i HannhefurdagleganreksturRkistvarpsinsmeWhndumogerjafnframtWstiyfirmaWur \4 allrardagskrrgerWar. '   ViWdagleganreksturRkistvarpsinsskaltvarpsstj;rihafaaWleiWarlj;sihlutverkog  skyldurYesseinsogkveWiWerumlgumYessum.    Btvarpsstj;rirWuraWrastarfsmennRkistvarpsins.StWurstj;rnendaRkistvarpsins `  skuluauglUstaropinberlega. S+!   12.gr. # RttindiogskyldurstarfsmannafrttastofuogdagskrrgerWarmanna.  $   Btvarpsstj;ri,samrWiviWstarfsmannasamtkRkistvarpsins,seturstarfsreglurfyrir !W% starfsmennfrttastofuogdagskrrgerWarmennRkistvarpsinsogskilyrWiminningarog J""& starfsloka.Xarskalm.a.kveWiWumaWmlefnalegarstWurYurfitWaWliggjaaWbaki #' brottrekstristarfsmanns. #(   TeljistarfsmaWurstWurbrottrekstrarekkimlefnalegarhannrttskriflegriskUringu. $ )   v%N!* ;@ ; r ;    &   13.gr. ( InnraeftirlitoggWaml.    RkistvarpiWbirtirregluruminnraeftirlitoggWaml,Y.m.t.meWferWathugasemdaog  kvartana.AthugasemdirogkvartanirumdagskrrefniverWaaWberastskriflegatilRkis a tvarpsinsinnanfjgurraviknafrmiWlunefnis.'( T,   NiWurstWumRkistvarpsinsum;skirumandmlartterhgtaWskj;tatilfjlmiWla  nefndar,sbr.lgumfjlmiWla,nr.38/2011.Mlskotsfresturerfj;rarvikurfrYvaWniWur  stWurRkistvarpsinsliggjafyrir.     &  IV.KAFLI K #   TekjurRkistvarpsins.     14.gr.    Tekjustofnar.     TekjustofnarRkistvarpsinserusemhrsegir: wO  ! ! _ikmo(JT03q"i(m"  i(m2JT  1  .3  Ԉ0    Samkvmtsrstkugjaldisemrkisskattstj;ri'K leggursamhliWalagninguopinberra B  gjaldaskv.93.gr.lagaumtekjuskatt,nr.90/2003.GjaldskyldahvlirYeimeinstak    lingumsemskattskyldireruskv.1.gr.lagaumtekjuskatt,ogYeimlgaWilumsemskatt   skyldireruogberasjlfstWaskattaWildskv.2.gr.smulaga,Wrumendnarbum, {  YrotabumogYeimlgaWilumsemundanYegnireruskattskylduskv.4.gr.smulaga. nF UndanYegnirgjaldinueruYeireinstaklingarsemekkiskulustalagningusrstaks 9 gjaldsFramkvmdasj;WaldraWraeWaskulufYaWgjaldfelltniWurskv.2.mgr.10.gr.  laganr.125/1999,ummlefnialdraWra.GjaldiWskalnema18.800kr.rhverthvern  einstaklingoglgaWila.i(m݌r Ќ  "i(m"  i(m`2JT  2  .3  Ԉ0    Rekstrarafgangurafstarfsemisemfellurundir4.gr.i(m`݌e= Ќ  "i(m"  i(mq2JT  3  .3  Ԉ0    TekjurafYj;nustusemfellurundir3.gr.,sbr.3.mgr.i(mq݌0 Ќ  "i(m"  i(m2JT  4  .3  Ԉ0    AWrartekjursemAlYingikannsrstaklegaaWkveWa.i(m݌ Ќ    Umlagningu,innheimtu,eftirlitogviWurlgfersamkvmtkvWumVIII.!XIV.kafla  lagaumtekjuskatt,nr.90/2003,meWsWaribreytingum,eftirYvsemviW.0staWtugjald i dagaskulugjalddagareinstaklingavera1.gst,1.septemberog1.okt;ber.Gjalddagilg \4 aWilaer1.n;vember.Dragistframlagninglagningarskrrframyfir1.gsteWa1.n;vember ' frastgjalddagartilumeinnmnuW.FyrstavirkandaghversmnaWarskalrWuneytisemfer  meWfjrreiWurrkisinsgreiWaRkistvarpinufyrirframfjrhWsemsvarartiltlaWs112  heildarteknaafgjaldirsinssamkvmtYessarigreinsemkomaskalrlegatiluppgjrsm;ti `  innheimtuskv.1.tlul.1.mgr. S+!   RkistvarpiWseturgjaldskrfyrirYj;nustusemerveittsviWumerfallaundir3.gr.og " skalhntakamiWafraunkostnaWiviWaWveitaYj;nustunaoghfundarttar-ogflutnings # rttargjldum.ViWfluneiginteknaskalRkistvarpiWgtajafnrWisgagnvartviWskipta  $ mnnumYessogbyggjatWmlefnalegumsj;narmiWumogstarfasamrmiviWheil !W% brigWaviWskiptahtti. J""&   V.KAFLI #(  Eftirlit,matogviWurlg.  $ ) 15.gr. v%N!* Eftirlitogmat. A&"+   FjlmiWlanefndskalrlegaleggjasjlfstttmatYaWhvortRkistvarpiWhafiuppfyllt  '", almannaYj;nustuhlutverksittskv.3.gr.MatiWskalafhentstj;rnRkistvarpsinsogrWherra '#-  eigisWarenYremurmnuWumeftiraWrsskUrslaRkistvarpsinshefurveriWbirt. (z$.   &   RkistvarpiWskalltafjlmiWlanefndtupplUsingartilaWhngetisannreyntogmetiW ( gagnsi'(NԀoghlutlgakostnaWargreiningualmannaYj;nustuhlutverkiRkistvarpsins,byggWa  rsreikninginstliWinsrs,aWteknutillititilteknaaWfrdregnumkostnaWiviWYannhluta  starfseminnarsemfellurundirsamkeppnisrekstur.&  FjlmiWlanefndskalnj;taliWsinnis a RkisendurskoWunarYessuefni.'' T,   & , 16.gr.  MatnUrrifjlmiWlaYj;nustualmannaYgu.   ä  RkistvarpiWskal;skaeftirheimildrWherrafyrirnUrrifjlmiWlaYj;nustualmannaYgu  X skv.3.gr.eftlaWeraWhnmuni',ϤԀkostameiraensemnemur10%afinnheimtutvarps K #  gjaldi.Jafnframtskal;skaeftirmatifjlmiWlanefndarnUrrifjlmiWlaYj;nustualmanna    YguogskalliggjafyrirtarlegurrkstuWningurogfjrhagstlun.Ennfremurskulukoma    framtluWhrif,nUbreytniogeftiratvikumtmalengdYj;nustunnar.     NUfjlmiWlaYj;nustaalmannaYgutelstverasYj;nustasemergrundvallaratriWum wO  ;lkYeirriYj;nustusemRkistvarpiWveitirskv.3.gr.FjlmiWlanefndskalmetafyrirhugaWa B  Yj;nustuoghvorthnuppfyllirlUWrWislegar,menningarlegarogsamflagslegarYarfir    slenskusamflagioggeratillgutilrWherraumhvorthnskalheimiluW.     GefaskalhagsmunaaWilumogalmenningiYriggjaviknafresttilaWkomaathugasemdum {  snumframfriviWfjlmiWlanefnd.EfhagsmunaaWili;skareftirYvsrstaklegaskalfjl nF miWlanefndleitalits;hWssrfrWingssamkeppnismlumsemmeturYj;nustunameWtilliti 9 tilsamkeppnissj;narmiWa.ViWmathinnilUWrWislegu,menningarleguogsamflagslegu  YUWinguYj;nustunnargeturfjlmiWlanefndjafnframtleitaWlits;hWssrfrWingsYeim  efnum.SkalRkistvarpiWberakostnaWafmati;hWrasrfrWinga,aWfengnusamYykki r Yess. e=   RkistvarpinuerheimiltaWsetjaf;tnUjafjlmiWlaYj;nustualmannaYgutilreynslu 0 alltaW24mnuWi.AnnarsvegarerumaWrWatmabundnaYj;nustutilaWYj;nakveWnum  lUWrWislegum,menningarlegumeWasamflagslegumYrfumoghinsvegarYj;nustusem  tlaWeraWYr;afrekar.EfkveWiWer,aWreynslutmaloknum,aWhaldaYj;nustunnifram i YarfhnaWgangastundirmatfjlmiWlanefndar.X;skaltilkynnarWherraogfjlmiWlanefnd \4 umtlaWaYj;nustusamkvmtYessarigreinWurenhnhefst. '   ViWsrstakaraWstWurervarWaalmannaheillerRkistvarpinuheimiltaWsetjaf;tnUja  fjlmiWlaYj;nustualmannaYgutilYessaWuppfyllasrstklUWrWisleg,menningarlegog  samflagslegmarkmiWnYessaWframfarimathenni.MiWlunefnisnUjumdreifileiWum `  telstekkitilnUrrarYj;nustu.X;skaltilkynnarWherraogfjlmiWlanefndumYj;nustuviW S+! srstakaraWstWursamkvmtYessarigreinWurenhnhefst. "   SkalrWherrainnan12viknafrYvaW;skRkistvarpsinsberstkynnakvrWunsna # sembyggWertillgufjlmiWlanefndar.  $   NnarskalkveWiWummatnUrrifjlmiWlaYj;nustualmannaYgureglugerWsem !W% rWherraseturaWtillgufjlmiWlanefndar. J""&   17.gr. #( Stj;rnvaldssektir. $ ) '  FjlmiWlanefndgeturlagtstj;rnvaldssektirRkistvarpiWsbrotiWgegnkvWum7.gr. v%N!* umviWskiptaboW. A&"+   Sektirskv.1.mgr.getanumiWalltaW10millj.kr.ViWkvrWunsektarskalm.a.tekiWtillit  '", tilalvarleikabrotsogteknaRkistvarpsinsafbrotiYegarYaWviW.Umranns;knogmeW '#- ferWmlasamkvmtYessarigreinfereftirviWeigandikvWumlagaumfjlmiWla,nr. ( 38/2011.    &  FallamfrsektarkvrWunteljistbrot;verulegteWaafWrumstWumerekkitalinYrf  beitingu'Ԁsekta.0slkutilvikierfjlmiWlanefndheimiltaWljkamlsmeWferWmeWtgfu a litssembirterheimasWuhennar. T,   &  VI.KAFLI   TmiskvWi.    18.gr.  X Lgumhlutaflgo.fl. K #  U  AWWruleytienframkemurlgumYessumgildaumRkistvarpiWlgumhlutaflg,    nr.2/1995,meWsWaribreytingum,oglgumfjlmiWla'a,nr.38/2011,aW16.og52.gr.undan    skildum.     UpplUsingalg,nr.50/1996,gildaumstarfsemiRkistvarpsins. wO    19.gr.    Gildistaka.     LgYessiWlastYegargildi.FrsamatmafallargildilgumRkistvarpiWohf.,nr. {  6/2007,meWorWnumbreytingum,aWundanskilinni11.gr.Yeirralagasemheldurgildisnu nF til31.desember2013,sbr.kvWitilbrWabirgWaVIII. 9   kvWitilbrWabirgWa.  I.  r _  RkistvarpinuerheimiltaWaflateknameWviWskiptaboWum,sluogleiguvrumsem e= tengjastdagskrrefniYessogannarriYj;nustusemfellurundir4.gr.Yartild;tturflghafa 0 veriWstofnuWogerutekintilstarfa.     II.  i   EkkiYarfaWmetaYfjlmiWlaYj;nustualmannaYgusemRkistvarpiWveitirviW \4 gildistkulagaYessara.X;skalRkistvarpiWsendafjlmiWlanefnd,sbr.16.gr.,tmandi ' listayfirallaYfjlmiWlaYj;nustualmannaYgusemYaWveitirviWgildistkulagaYessara,  innanYriggjamnaWafrgildistkuYeirra.      III.  S+! D  Tilnefnaskalvalnefndogskipastj;rnskv.9.gr.srstkumaWalfundisemskalhaldinn " eigisWarenYremurmnuWumeftirgildistkulagaYessara. #    IV.  !W% \  NUstj;rnRkistvarpsinssemskipuWersamkvmtkvWitilbrWabirgWaIIIskalgera J""& rWningarsamningogsamrmastarfskjrtvarpsstj;rakvWum2.mgr.11.gr. #'    V.  $ )   XegarhliWrntdreifikerfiRkistvarpsinsfyrirsj;nvarphefurveriWlagtniWurogdreifing v%N!* erorWinaWlluleytistafrnerRkistvarpinuheimiltaWhttatsendingusrstakrafrtta A&"+ tknmliefaWalfrttatmarsj;nvarpsverWatknmlstlkaWir.  '",  '#-    &  VI.  ( @  EigisWarensexmnuWumeftirgildistkulagaYessaraskuluRkistvarpiWogrWherra  endurskoWasamningumtvarpsYj;nustualmannaYgumeWhliWsj;nafkvWumlaga  Yessara. a '(L  VII.     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J""&   2.mgr.ernUmliogkveWursrstaklegaumaWgengiheyrnarskertraaWsj;nvarpsdagskr #' Rkistvarpsins.GerWurersskilnaWuraWRkistvarpiWskuliveitaheyrnarskertumaWgang #( aWfjlmiWlaYj;nustualmannaYgumeWtextunsj;nvarpsefni,meWtextavarpi,tsend $ ) ingumtknmliog/eWaWrummiWlunarleiWumerhentaYessuskyniogerusamrmiviW v%N!* tknilegamguleikahverjumtma.GreininsrsamsvrunviW30.gr.lagaumfjlmiWla, A&"+ nr.38/2011,sembyggistkvWicliWar3.gr.hlj;W-ogmyndmiWlunartilskipuninni2010/  '", 13/EB.XaWkvWikomnUttinntilskipuninaenumgrundvllYesserfjallaW64.for '#- mlsgreintilskipunarinnar.XarerfjallaWumrttfatlaWraogaldraWratilYtttkuflags-og ( menningarlfiog;rjfanlegtengslYessrttarviWaWgengiaWmyndmiWlunarefni.Xer  slenskutknmligertjafnhttundirhfWiogslenskritungu,sbr.3.gr.lagaumstWu  slenskrartunguogslenskstknmls,nr.61/2011.SamkvmtgreininnierrttaWaWYeir a semYurfitknmliaWhaldaskulim.a.eigaYesskostaWtileinkasrslenskttknmln T, hindrunarognotaYaWeftirYvsemaWstWurfrekastleyfadaglegulfiYannigaWYeirmegi  ltaYaWsemm;Wurmlsitt.XarsemRkistvarpiWrekurfjlmiWlaYj;nustualmannaYgu  ernauWsynlegtaWYaWsinniYvhlutverkisnum.a.meWYvaWveitahverjumogeinum   aWgangaWsj;nvarpsdagskrsinni.  X   AWtillgumeirihlutaallsherjar-ogmenntamlanefndarer3.mgr.mltfyrirumaW K #  samningirWherraviWRkistvarpiWskv.4.mgr.2.gr.frumvarpsinsskulikveWaum    hvernigbestverWitryggtaWYeirsemhafasrstakarYarfireWaYurfasrstakriYj;nustuaW    haldahafiaWgangaWfjlmiWlunalmannaYgu.     04.mgr.erjafnframtmltfyrirumskylduRkistvarpsinstilaWgeramikilvgskilaboW wO  ogfrttiraWgengilegarheyrnarskertummeWtknmlstlkunog/eWatextunefrofverWur B  dagskreWafrttatmarsendirtviWsrstakaraWstWur.      kvWi5.mgr.ereinnignUmliogkveWurumaWRkistvarpiWskulileitaleiWatilaW   komatilm;tsviWsj;nskertameWtknilegumaWferWumogerhrm.a.vsaWtiltilrauna {  rkissj;nvarpsstWvaannarsstaWarNorWurlndunummeWsj;nlUsingu.0Yessusambandier nF mikilvgtaWRkistvarpiWgerim.a.rWstafanirsemtakatillittilsj;nskertraogblindraviW 9 gerWvefsWuRkistvarpsins.    & a Um7.gr. r ³  0frumvarpsgreininniermltfyrirumskilvirkaroggagnsjarreglursvodragamegir e= umsvifumRkissj;nvarpsinsmarkaWnumendaereittafmarkmiWum'aγԀfrumvarpsinsaWdraga 0 rvgiviWskiptalegrasj;narmiWastarfsemiYess.GreininkveWurumfrvikfrVI.kafla  lagaumfjlmiWla,nr.38/2011,ogerumeWgreininnilagWarauknarkvaWirRkistvarpiW.    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Samkvmt2.mgr.ermeginreglansaWRkistvarpinuerekkiheimiltaWsltasundur " dagskrrliWimeWviWskiptaboWum.XegarumburWarmikladagskrrliWieWaeiginframleiWslu # eraWrWa,semera.m.k.60mnturaWlengd,erRkistvarpinuY;heimiltaWvkjafr  $ banninusamrmiviWreglurYarum.DmiumburWarmikladagskrrliWisemfalliWgetahr !W% undireru:tsendingfr:lympuleikum,Evr;pu-ogheimsmeistarakeppnihandknattleik J""& eWaknattspyrnuogSngvakeppnievr;pskrasj;nvarpsstWva,semeWlilegteraWsltasundur #' meWauglUsingahlum.SamaviWumeiginframleiWsluRkistvarpsinssemera.m.k.60 #( mnturaWlengdeinsogWursegir.hinnb;ginnerRkistvarpinumeWllu;heimiltaW $ ) sltasundurkvikmyndirmeWauglUsingahlum.AWtillgumeirihlutaallsherjar-ogmennta v%N!* mlanefndareraWaukilagtbannviWsvonefndrikostundagskrrliWaenmeWsambrilegum A&"+ undantekningumoggildaumbirtinguviWskiptaboWainnidagskrrliWum.MeWkostuner  '", samkvmtskilgreiningufjlmiWlalagattviWhlj;W-ogmyndsetninguviWskiptaskynisem '#- tekurtilhverskonarframlagaopinbersfyrirtkiseWaeinkafyrirtkiseWaeinstaklingstil ( fjrmgnunareinstakradagskrrliWameWYaWfyriraugumaWvekjaathygliheiti  viWkomandi,vrumerki,mynd,starfsemieWavrum,endafistviWkomandihvorkiviWhlj;W-  nmyndmiWlunnframleiWsluhlj;W-eWamyndverka.RkistvarpinuertlaWaWsetjareglur a YarsemnnarverWurtfrthvenrheimiltverWuraWrjfadagskrrliWimeWviWskiptaboWum T, ogkostunYarsemmltverWurfyrirumskildatmalengdogtegunddagskrrliWarsvoaW  undanYganeigiviW,semogviWmiWunarlistayfirdagskrrefnisemfellurundir  skilgreininguna?burWarmikilldagskrrliWur .GerterrWfyriraWtakmarkanirbirtingu   viWskiptaboWaogbannviWkostundagskrrefnisskv.2.mgr.hafifrmeWsr285millj.kr.  X tekjuskerWingufyrirRkistvarpiWrsgrundvelli. K #    03.mgr.erulagWartiltakmarkanirtmalengdauglUsingainnskotahverriklukkustund    ogmegaslkinnskotekkivaralengurenalls8mnturhverriklukkustund.kvWiWfelur    srundantekningufrmeginreglufjlmiWlalagaum12mntnahmarkhverriklukku   stund,sbr.2.mgr.41.gr.laganr.38/2011.XerukvWinutalinuppatriWisemteljastekki wO  tilauglUsinga.XessitakmrkunauglUsingatmaertalinfelasrtekjuskerWingufyrir B  RkistvarpiWaWfjrhW80millj.kr.miWaWviWgildandikvWifjlmiWlalaga.      Samkvmt4.mgr.skalRkistvarpiWsetjaogbirtareglurumgjaldskrfyrirviWskiptaboW.   0samskiptumslenskrastj;rnvaldaviWrkisstyrkja-ogsamkeppnisdeildESAkomframaW {  mikilvgtvriaWRkistvarpiWgttijafnrWisgagnvartviWskiptamnnumsnum.Xver nF gertrWfyriraWafslttarkjrfyrirkostunaraWilaogauglUsendurskuliveragagnsogstanda 9 llumtilboWafyrirsambrilegtumfangviWskipta.GerterrWfyriraWllafslttarkjrverWi  kynntmeWYeimhttiaWkostunaraWilarogauglUsendurnj;tialmenntjafnrWis.MeW  afslttarkjrumerhreinnigviWsvonefndarfrbirtingar,Y.e.YegarboWnarerufleiribirt r ingarviWskiptaboWaengreitterfyrir.XaWberhinsvegaraWnefnaaWaftakmrkunaug e= lUsingatmasj;nvarpiskv.3.mgr.leiWiraWYrengtverWuraWmguleikumRkistvarpsins 0 tilaWbj;WaauglUsendumogkostunaraWilumjfntkifritilkaupaauglUsingarUmi.    05.mgr.erkveWiWumbannviWsluviWskiptaboWumtilbirtingarveraldarvefnum  lktogngildirskv.2.tlul.1.mgr.11.gr.laganr.6/2007.hinnb;ginnerlagttilaW i undanYeginbanninuverWiYauviWskiptaboWsemteljasthlutiaftsendingudagskrrRkis \4 tvarpsinssemmiWlaWerumvefYesseWaeruYaraWgengilegeftirtsendingu.Xerlagttil ' aWRkistvarpinuverWiheimiltaWbirtaviWskiptaboWaogkostunartilkynningarmeWvef  tsendingumsemeru;hWardagskrYess,jafnframtYvsemheimiltverWiaWkynnadagskr  RkistvarpsinsmeWauglUsingumumdagskrrefni,Yj;nustuoghlutitengdahenni. `    06.mgr.segiraWvruinnsetnings;heimilefnisemRkistvarpiWframleiWirsjlft S+! og/eWasamstarfiviWaWrainnlendaaWilaogersrstaklegaframleittfyrirRkistvarpiW.041. " tlul.2.gr.fjlmiWlalagaervruinnsetningskilgreindsemviWskiptaboW,semtekurtilallra # gerWahlj;W-ogmyndsendingaviWskiptaskyniogvsartilvru,Yj;nustueWavrumerkis  $ hennarmeWYeimhttiaWYrkomiframdagskrrliWgegngreiWslueWaWruendurgjaldi. !W% RkistvarpinuerY;heimiltaWnotaupptkustaWiogleikmunieWavsatilkveWinnar J""& Yj;nustuvegnanotagildisog/eWalistrnumtilgangiogskalYaWgertmeWltlausumhtti, #' sbr.2.mlsl.mlsgreinarinnar.MeWYessuerttviWaWRkistvarpiWYurfiekkiaWgreiWa #( fyrirallaleikmuni,leigugjaldfyrirupptkustaWio.fl.HrerumaWrWafrvikfr2.mgr. $ ) 39.gr.fjlmiWlalaga,YarsemtaliWernauWsynlegttilaWveita?listrna undantekningufr v%N!* YvkvWi.TjningarfrelsifjlmiWlumveitirkveWiWsvigrmfyrirUkjurogr;nu,t.d. A&"+ YegargertergrnaWmlefnumog/eWaYekktumeinstaklingumrYj;Wlfinu.0Yvsamhengi  '", kannaWveraeWlilegtaWheimilavsuntiltiltekinnavrumerkjaeWaYj;nustu.rttaWskal '#- aWhrerumundantekningurWaogermikilvgtaWtilvsanirafYessutagisugerWarmeW ( ltlausumhtti.    Xsegir7.mgr.aWRkistvarpiWskulisetjareglurumviWskiptaboWmiWlumsnumog  skuluYrbirtarvefsWuYess.ErYettagerttilYessaWstuWlaaWgagnsiogaWauWveltverWi a bWifyrirRkistvarpiWsjlftogeftirlitsaWilaYessaWfylgjareglunumeftir.MikilvgteraW T, RkistvarpiWgtimlefnalegrasj;narmiWaogjafnrWisgagnvartviWskiptamnnumsnum  ogstarfisamrmiviWheilbrigWaviWskiptahtti.UmeraWrWaaWsettarverWiskilvirkar  oggagnsjarreglurumviWskiptaboWoggjaldskrsemltisamkeppnislgum.Sjeinnig   athugasemdirviW4.gr.hraWframan.ReglunumerYannigaWtlaWaWstyWjaviWeittaf  X markmiWumfrumvarpsinsumaWdragarviWskiptalegumsj;narmiWumrekstriRkistvarps K #  ins.      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T, 0greininnierm.a.kveWiWumaWstj;rnYessfarimeWWstavaldmlefnumRkistvarpsins  milliaWalfunda.JafnframterrttaWaWstj;rninberbyrgWrekstriRkistvarpsins,aW  fariWsaWlgumogsamYykktumtvarpsinsogaWkvWisamningsviWmennta-og   menningarmlarWherraumfjlmiWlunalmannaYgusuuppfyllt.Samkvmtgreininninr  X starfssviWstj;rnarinnarsrstaklegatilYessaWm;ta,samvinnuviWtvarpsstj;ra,dag K #  skrrstefnuogmeginherslurstarfiRkistvarpsinstillengritma,skv.3.og4.gr.frum    varpsinsogframangreindumsamningi,sbr.2.gr.XberaWnefnaaWmeWgreininnierhvorki    tlasttilaWstj;rninskiptisrafdaglegumrekstriRkistvarpsinsneinstkumdagskrr   liWum.AWtillgumeirihlutaallsherjar-ogmenntamlanefndarsemframkomnefndarliti wO  viWmeWferWfrumvarpsins140.lggjafarYingierrttaW1.tlul.1.mgr.aWstj;rnRkis B  tvarpsinsfariekkimeWdaglegtdagskrrvald.Hlutverkstj;rnarinnarsamkvmtgreininni    eraWkomaaWstefnum;tunRkistvarpsinstillengritmaogvinnaaWlangtmatlun   rekstriogdagskrrgerWYess.LagtertilaWstj;rninkomiaWm;tunframtWarsUnarRkis {  tvarpsins,Y.e.hvernigYaWmunileggjalnurnarsemfjlmiWlaYj;nustaalmannaYguog nF viWskapasrtraustmeWalalmennings.Einnigskalstj;rninstaWfestaskipuritfyrirRkis 9 tvarpiW.Stj;rninskalrWatvarpsstj;raogveitahonumlausnfrstrfum.Skv.2.mgr.1.  gr.lagaumkjararW,nr.47/2006,meWorWnumbreytingum,kveWurkjararWlaunog  starfskjrtvarpsstj;raenaWWruleytistaWfestirstj;rninstarfskjarastefnuRkistvarpsins r umlaunogstarfskjrannarraWstustj;rnendaogstj;rnarmanna,sbr.1.mgr.79.gr.a e= hlutaflagalgum.0starfskjarastefnuRkistvarpsinsskalfjallaWumforsendurstarfskjara 0 stj;rnendaogstj;rnarmannaogstefnuRkistvarpsinsvarWandisamningaviWstj;rnendur  ogstj;rnarmenn.JafnframtskalkomaYarframhvortogYviWhvaWaaWstWuroginnan  hvaWarammaheimiltsaWgreiWaeWaumbunastj;rnendumogstj;rnarmnnumtilviWb;tar i grunnlaunum,m.a.formirangurstengdragreiWslna.Slktkmieinkumtilgreinafyrir \4 starfsmennRkistvarpsinssemannastflunkostunarsamningaogslubirtinguviWskipta ' boWa.NUmlieraWstj;rnRkistvarpsinserskyltaWauglUsastWutvarpsstj;raopinber  lega.StarfssviWstj;rnarinnarnrjafnframttilYessaWtakaallarmeirihttarkvarWanirum  reksturRkistvarpsins,semekkifallaundirdagleganrekstur,t.d.aWsamYykkjafjrhags `  tlunfyrirhvertstarfsro.s.frv.ogannastnnurverkefnieinsogkveWiWverWursam S+! 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J""&   Um11.gr. #(   Greininfjallarumtvarpsstj;raogstarfssviWhans.1.mgr.srsamsvrun1.mgr.10. $ ) gr.gildandilaga.Btvarpsstj;rierframkvmdastj;riRkistvarpsinsoggildaumYannhluta v%N!* almennarreglurumstrfframkvmdastj;rahlutaflgum.NUmlieraWkveWiWsum A&"+ aWtvarpsstj;riskulirWinntilfimmraogaWeinungissheimiltaWendurrWahanneinu  '", sinni.XettafyrirkomulaggildirumforstWumennflestramenningarstofnanarkisinsogYv '#- ertaliWeWlilegtaWYaWeigieinnigviWumRkistvarpiW.LktogkveWiWerumgildandi ( lgumertvarpsstj;riWstiyfirmaWurallrardagskrrgerWarvegumRkistvarpsins.0  skipuritisemstj;rnstaWfestirerrWgertaWmltsfyrirumskiptinguverkainnanRkis  tvarpsins,Yarsemt.d.ergertrWfyriraWtvarpsstj;ridreifivaldisnum.a.tilfrttastj;ra, a dagskrrstj;raogyfirmannstknimla.Skv.2.mgr.skaltvarpsstj;riviWdagleganrekstur T, RkistvarpsinshafaaWleiWarlj;sihlutverkogskyldurYesseinsogkveWiWerumfrum  varpinu.03.mgr.ertekiWframaWtvarpsstj;rirWiaWrastarfsmennRkistvarpsins.Hins  vegarernUmliaWstWurstj;rnendaRkistvarpsinsskuliauglUstaropinberlega.Starftelst   ngjanlegaauglUstefauglUsingbirtistveraldarvefnum.0auglUsinguskulukomafram  X upplUsingarumstarfsheitioghvarmegileitannariupplUsingaumstarfiW. 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"   Um13.gr.  $ $  0greininni,semernUmli,erkveWiWuminnraeftirlitoggWamlRkistvarpsins.01. !W% mgr.erlagttilaWRkistvarpiWbirtireglurYarsemskilgreindireruferlarummeWferW J""& athugasemdaogkvartanasemYvberastfralmenningi.MlstertilYessaWRkistvarpiW #' setjisrgWakerfiogsemjireglurummikilvgaYttistarfseminni,YarsemgerWareru #( krfurumrangur.grundvelliniWurstaWnarangursmlingaberaWinnleiWaumbturog $ ) meWYverstuWlaWaWbetrirekstriRkistvarpsinsogaWfariWsaWlgumhvvetna.RWgert v%N!* eraWRkistvarpiWskulieinnigm;tareglurumm;ttkuerindasemltaaWfjlmiWlaYj;nustu A&"+ almannaYgu,hvernigafgreiWsluslkraerindaskulihttaW,tilgreinatmamrkogum  '", hugsanlegtmlskottilannarraaWilaefmlsaWilier;sttur.FyrirmyndYessaerm.a.fengin '#- rdnskumfjlmiWlalgum.XerkveWiWumaWathugasemdirogkvartanirum ( dagskrrefniverWaaWberastskriflegatilRkistvarpsinsinnanfjgurraviknafrmiWlun  efnis.    02.mgr.eraWeinsttviWumathugasemdirogkvartanirerltaaWefnismeWferWog a umfjllunumeinstkmlefniog;skirumandmlartt,semhgteraWskj;tatilfjlmiWla T, nefndar,sbr.lgumfjlmiWla,nr.38/2011,Y.e.aWmliWheyriundirlgsgufjlmiWla  nefndar.XegarhorftertileWlisYeirrarstarfsemisemhrerfjallaWumogYeirrakvarWana  semfjlmiWlanefndertlaWaWtaka,YykjarkstandatilYessaWmlsmeWferWverWihraWaW   svosemkosturerogYvergerWtillagaumsrstakanmlshfWunarfrest.  X   & a  @ Um14.gr.    c-  0greininnierulagWartiltilteknarbreytingartekjustofniRkistvarpsins.TekjurRkis    tvarpsinsskv.1.tlul.1.mgr.skuluvera'a o-Ԁsamkvmtsrstkugjaldi,semrkisskattstj;ri   leggursamhliWalagninguopinberragjaldaskv.93.gr.laganr.90/2003,umtekjuskatt. wO  GjaldiWlUtursmulgmlumogsrstaktgjald,semlagtersamkvmtlgumummlefni B  aldraWratiltekjuflunarfyrirFramkvmdasj;WaldraWra.TekjutenginggjaldsinsYUWiraW    tekjulausireWatekjulgireinstaklingargreiWaekkertgjald,sbr.lgnr.125/1999.Lagtertil   aWRkistvarpinuverWitryggWartekjursamkvmttluWumheildartekjumafgjaldirsins, {  semfjrmlaogefnahagsrWuneytiWgreiWifyrstavirkandaghversmnaWarfyrirfram.MeW nF YessufyrirkomulagierhorfiWafturtilYessfjrhagsumhverfissemgiltiskv.1.tlul.1.mgr. 9 11.gr.laganr.6/2007,WurenYeimvarbreyttmeWlgumnr.174/2008.RkinbakviW  YessabreytinguerueinkumYauaWYaWertaliWmikilvgtfyrirRkistvarpiWaWhafavelskil  greindantekjustofn.LktogWurhefurveriWrakiWalmennumathugasemdumfrumvarpsins, r YertaliWmikilvgtaWtryggjaRkistvarpinufjrhagslegtsjlfstWiaWYvmarkisemunnt e= er;hWhinup;litskaogefnahagsleguvaldi.XaWerjafnframtmikilvgttilaWtekjustofn 0 RkistvarpsinssstWugurtilaWYaWgetigertraunhfarfjrhagstlanirtillengritma.  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