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X   MeW19.gr.xxxxerlagttilaWnUgreinbtistviWhsaleigulgsemkveWiumreglursemskuli K #  gildaYegarumeraWrWasamningaviWneytendurYarsemtilteknirkostnaWarliWireWa    einhverhlutileigutakamiWaffjrmagnskostnaWieinhverrimynd.HrertekiWmiWafYeim    sj;narmiWumsemkomuframd;mumHstarttarumgengistryggingusvokallaWrabla   samninga,t.d.mlinr.153/2010sbr.mlnr.92/2010,YarsemniWurstWurd;msinsgrund wO  vlluWustm.a.YvaWviWkomandisamningarflusrkvWiumvextiogverWtryggingu B  oghefWuYannigUmisafhelstueinkennumlnssamningaYrttfyriraWhafaveriWfrWir    bningleigusamninga.SlkumsamningisemkveWurumvextieWaverWtryggingueWahvort   tveggjaerYannigmeWg;Wum;tihgtaWlkjaviWlnssamningsemfelursrgreiWslu {  fjrmagnskostnaWaraftilteknumhfuWst;l,ogerYvenjaaWmiWaviWYannhlutakaupverWs nF semekkierstaWgreiddurafneytandaheldurfjrmagnaWurmeWslkumsamningi.Lagtertil 9 aWhrverWimeginreglansaWmiWaviWfasteignamatsverWenY;megisemjaumannaW  viWmiW.HvaWhsaleiguvarWarmlkjaYessufyrirkomulagiviWsviWsmyndYarsemhsnWi  vritekiWaWlniYanntmasemsamningurergildigegngreiWslulnskostnaWareWaannara r tma-ogfjrhWartengdraY;knana,enviWendaloksamningstmagreiWisthfuWst;lllnsins e= tilbakameWafhendinguhsnWisinsnUtilumrWaleigusala.EfveleraWgWmsj 0 allnokkurlkindimeWslkumviWskipumoglnveitinguYarsemaWeinserugreiddirvextir  samningstmanumenallurhfuWst;lllnsinsgreiWistupplokin,svoklluWkluln,eWa  veltilnefumeraWrWaframlengjanlegasamninga,jafnvelsvoklluWvarandilneWa i eilfWarlnYegarumeraWrWa;tmabundnasamninga.Nnariskilgreiningarframangreinda \4 hugtakamtildmisfinnaHagfrWiorWasafniorWanefndarviWskipta-oghagfrWinga,og ' vWar.    MeWxxxx20.gr.erlagttilaWgerWverWisbreyting40.gr.hsaleigulagaaWekkiverWifram  vegisskyltaWtryggingafvrslureikninginafnileigusalasverWtryggt,heldurskulivarW `  veitaYaWvrslureikningiogheimiltsaWkveWaumYaWmeWsamningi.Xannigfengju S+! leigusalarogleigjenduraukiWfrelsiummeWhvaWahttiYeirsemjaumslkavrslusn " milli,YarmeWalumvalYeirrifjrvrsluleiWsemYeirteljahentugameWhliWsj;nafryggi, # vxtun,ogWrusemskiptgtimli.  $   Lagtertil21.gr.aWlgsamkvmtfrumvarpinuWlistYegargildiognitilsamninga !W% semgerWirerueftirgildistkuYeirra.Xannighafibreytingarnarekkiafturvirkhrifeldri J""& samninga.X;erYaWrttaWaWkvWitilbrWabrigWalgumumvextiogverWtryggingu #' skv.2.gr.tilskUringargildandilgumnialmennttilallrasamninga. #(    '", Fylgiskjal.  ( mAu) dE>$ A^m    YfirlitUmissakvWaervarWaverWtrygginguogvsitlutengingu.  a w  AukYeirralagasemeigaviWumverWtrygginguneytendalnaog-samningaeruUmis T, nnurlggildihrlandiseminnihaldakvWivarWandiverWbtur,verWtryggingueWa  vsitlutenginguafeinhverjutagi.ViWleitvefsWuAlYingiseftirlykilorWunum_verWtrygg  ing_,xxxxverWtryggW,verWbturogvsitalakomaupptilvsanirtilfjlmargralagaogreglnatil   viWb;tarviWYaulgsemfrumvarpiWnrtil.EftirfarandierlauslegaflokkaWyfirlitYeirra.  X I.LgogreglugerWirsemUmsarvsitlurgrundvallast.     ikmIoKLMN(x0"i0J"  i0J/{ 2!3  Ԉ0    1976nr.4425.ma,lgumFiskveiWasj;W0slands(felldrgildimeWlgumnr.60/1997    umFBA).i0J/{\{݌  Ќ  "i0J"  i0J{| 2!3  Ԉ0    1984nr.522.mars,lgumvsitluframfrslukostnaWarogskipanKauplagsnefndar wO  (fallinrgildi).i0J{||݌B  Ќ  "i0J"  i0J} 2!3  Ԉ0    1987nr.4230.mars,lgumvsitlubyggingarkostnaWar(VBK,notuWtengslumviW    framkvmdir).i0J}}݌  Ќ  "i0J"  i0J 2!3  Ԉ0    #ddgg1989nr.8931.ma,lgumlaunavsitlu(LVT,myndarveginmeWatvinnustigigreiWslu {  jfnunarvsitlu).#ggddi0J4݌nF Ќ  "i0J"  i0J| 2!3  Ԉ0    1991nr.27714.jn,reglugerWfyrirFiskveiWasj;W0slands(prpeikningseiningFiskveiWa 9 sj;Ws,RF0).i0J|݌ Ќ  "i0J"  i0J 2!3  Ԉ0    1995nr.122.mars,lgumvsitluneysluverWs(VNV,leystiafh;lmivsitlu  framfrslukostnaWar).i0J݌r Ќ  "i0J"  i0J/ 2!3  Ԉ0    2001nr.3826.ma,lgumvextiogverWtryggingu(einkum10.gr.umvaxtaviWmiW e= SeWlabanka0slq.qrandsr).i0J/\݌0 Ќ  II.LgsemgerarWfyrirverWb;tumeWaverWtryggingumeWalmennumhtti.   ikmIoKLMN(xxikmIoKLMN"i0J"  i0J 2!3  Ԉ0    1989nr.901.jn,lgumaWfr(grundvlluraWfararnreinnigtilverWb;taefviWum i krfu).i0J݌\4 Ќ  "i0J"  i0J݆ 2!3  Ԉ0    1991nr.2126.mars,lgumgjaldYrotaskiptio.fl.(gertrWfyrirverWb;tumkrfuref ' viW).i0J݆ ݌ Ќ  "i0J"  i0J* 2!3  Ԉ0    1991nr.9023.desember,lgumnauWungarslu(gertrWfyrirverWb;tumkrfuref  viW).i0J*W݌`  Ќ  "i0J"  i0Jr 2!3  Ԉ0    1992nr.8717.n;vember,lgumgjaldeyrisml(vextirogverWbturundanYegin S+! gjaldeyrishftum).i0Jr݌" Ќ  "i0J"  i0J 2!3  Ԉ0    1993nr.9712.gst,lgumHsnWisstofnunrkisins(brottfelldaWmestumeWlgum # um0LS).i0J݌ $ Ќ  "i0J"  i0J 2!3  Ԉ0    1997nr.7528.ma,lgumsamningsveW(heimildtilaWbindafjrhWveWbrfiviW !W% hkkunsamkvmtvsitlueWagengimiWaWviWskrWagrunntluverWtryggingar).i0J-݌J""& Ќ  "i0J"  i0J 2!3  Ԉ0    2004nr.999.jn,lgumslufasteigna,fyrirtkjaogskipa(upplUsingaskyldaum #' verWtrygginguhvlandiveWskuldasluyfirlitieftirYvsemviW).i0J΍݌#( Ќ  "i0J"  i0J( 2!3  Ԉ0    2007nr.15020.desember,lgumfyrningukrfurttinda(fyrningkrafnavegnaverW $ ) b;ta).i0J(U݌v%N!* Ќ  "i0J"  i0Jf 2!3  Ԉ0    2010nr.1012.jl,lgumgreiWsluaWlguneinstaklinga(upplUsingaskyldaogtengingar A&"+ viWLVT).i0Jf݌ '",    '#- III.Lgs& ,  sumskattaogopinbergjldsemgerarWfyrirverWb;tumogverWtryggingu. (  ikmIoKLMN(xx ikmIoKLMN"i0J"  i0J 2!3  Ԉ0    1988nr.5024.ma,lgumvirWisaukaskatt(verWbturgetatalisthlutiafskattverWi  vru).i0J݌ Ќ  s',(s"i0J"  i0JJ 2!3  Ԉ0    1989nr.5229.ma,lgumrWstafanirgegnumhverfismengunafvldumeinnotaum a bWafyrirdrykkjarvrur(tenginghkkanaskilagjaldiviWVNV).i0JJw݌T, Ќ  "i0J"  i0Jĕ 2!3  Ԉ0    1995nr.430.janar,lgumtekjustofnasveitarflaga(verWbtur;greittogofgreitt  tsvar).i0Jĕ݌ Ќ  "i0J"  i0J 2!3  Ԉ0    1996nr.9414.jn,lgumstaWgreiWsluskattsfjrmagnstekjur(skattskyldaverWb;ta).i0J5݌  Ќ  "i0J"  i0J7 2!3  Ԉ0    1997nr.275.ma,lgumuppgjrvangoldnumsluskatti,launaskatti,tekjuskattiog  X eignarskatti(skuldabrfgefinttilgreiWsluskattaskuldaskuluveraverWtryggWtmv.ttmiWaW K #  viWtVNV).i0J7d݌   Ќ  "i0J"  i0J  2!3  Ԉ0    2003nr.907.ma,lgumtekjuskatt(skattskyldaverWb;taogtengingskattstofnaviW    LVT).i0J 8݌  Ќ  "i0J"  i0JM 2!3  Ԉ0    2004nr.1426.mars,lgumerfWafjrskatt(skattskyldafallinnaverWb;tafjrmagns wO  eignir).i0JMz݌B  Ќ  "i0J"  i0J 2!3  Ԉ0    2006nr.15315.desember,lgumgatnagerWargjald(tenginggatnagerWargjaldaviWvsi    tlubyggingarkostnaWarogendurgreiWslueldriofgreiddragatnagerWargjaldaviWvsitlu   neysluverWs).i0Jœ݌{  Ќ  "i0J"  i0J\ 2!3  Ԉ0    2011nr.10916.september,lgumskattlagningukolvetnisvinnslu(skilgreiningverWw nF wb;tasemhlutafrdrttarbrsfjrmagnskostnaWar).i0J\݌9 Ќ  IV.LgvarWandiverWtryggingulfeyrisrttinda,almannatryggingaogskyldutrygginga.   ikmIoKLMN(xx ikmIoKLMN"i0J"  i0JΠ 2!3  Ԉ0    1972nr.5329.ma,lgumorlofhsmWra(tengingorlofsviWVFK/VNV).i0JΠ݌r Ќ  "i0J"  i0J 2!3  Ԉ0    1994nr.486.ma,lgumbrunatryggingar(tengingvtryggingarfjrhWaviWVBK).i0J݌e= Ќ  "i0J"  i0J 2!3  Ԉ0    1996nr.655.jn,lgumrttaraWstoWviWeinstaklingasemleitanauWasamninga 0 (tengingviWVNV).i0J3݌ Ќ  "i0J"  i0JV 2!3  Ԉ0    1997nr.110.janar,lgumLfeyrissj;Wstarfsmannarkisins(tenginggrundvallarlauna  viWVNV).i0JV݌i Ќ  "i0J"  i0J 2!3  Ԉ0    1997nr.12923.desember,lgumskyldutryggingulfeyrisrttindaogstarfsemi \4 lfeyrissj;Wa(verWtrygginglfeyrisrttindam.v.VNV).i0J̥݌' Ќ  "i0J"  i0J  2!3  Ԉ0    1997nr.13823.desember,lgumhsaleigubtur(tenginghmarksfjrhWarviW  VNV).i0J 9݌ Ќ  "i0J"  i0JC 2!3  Ԉ0    1998nr.15528.desember,lgumSfnunarsj;Wlfeyrisrttinda(tengingbarnalfeyris `  viWVNV).i0JCp݌S+! Ќ  "i0J"  i0J 2!3  Ԉ0    1999nr.1211.mars,lgumLfeyrissj;Wbnda(tenginggrundvallarlaunaviWVNV).i0J݌" Ќ  "i0J"  i0J 2!3  Ԉ0    1999nr.9827.desember,lguminnstWutryggingarogtryggingakerfifyrirfjrfesta # (verWbtur).i0J۪݌ $ Ќ  "i0J "  i0J 2!3  Ԉ0    2000nr.11125.ma,lgumsjklingatryggingu(tenginghmarksb;tafjrhWarviW !W% VNV).i0J ݌J""& Ќ  "i0J "  i0J1 2!3  Ԉ0    2007nr.10011.ma,lgumalmannatryggingar(tengingb;tafjrhWaviWVNV).i0J1^݌#' Ќ  "i0J "  i0JQ 2!3  Ԉ0    2010nr.4728.ma,lgumsanngirnisbturfyrirmisgjrWirstofnunumeWaheimilum #( semfallaundirlgnr.26/2007(tengingb;tafjrhWaviWVNV).i0JQ~݌$ ) Ќ  V.LgvarWandiverWtrygginguogverWbturatvinnurekstriogopinberumrekstri. A&"+  ikmIoKLMN(xx ikmIoKLMN"i0J"  i0Jɰ 2!3  Ԉ0    1955nr.36.mars,lgumsk;grkt(verWtryggingsk;grktarstyrkjamiWaWviWVBK).i0Jɰ݌ '", Ќ  "i0J"  i0J 2!3  Ԉ0    1983nr.7928.desember,lguminnlendalnsfjrflunrkissj;Ws(verWtryggingrkis '#- skuldabrfa).i0J$݌(z$. Ќ  "i0J"  i0JC 2!3  Ԉ0    1993nr.998.september,lgumframleiWslu,verWlagninguogslubvrum(teng ( ingarviWVNV).i0JCp݌ Ќ  "i0J"  i0J 2!3  Ԉ0    1997nr.4923.ma,lgumvarnirgegnsnj;fl;WumogskriWufllum(verWtryggWln  ofanfl;Wasj;Ws).i0J݌a Ќ  "i0J"  i0J 2!3  Ԉ0    1997nr.6026.ma,lgumstofnunFjrfestingarbankaatvinnulfsinshf.(verWtrygging T, m.v.RF0).i0J݌ Ќ  "i0J"  i0J0 2!3  Ԉ0    1998nr.15328.desember,lgumbyggingarsamvinnuflg(tengingforkaupsverWsviW  VBK).i0J0]݌  Ќ  "i0J"  i0Jl 2!3  Ԉ0    2004nr.809.jn,bWarlg(tengingkaupverWsvissumtilfellumviWVBK).i0Jl݌ X Ќ  "i0J"  i0J 2!3  Ԉ0    2007nr.8430.mars,lgumopinberinnkaup(tengingviWmiWunarfjrhWaviWVNV K #  ogupplUsingaskyldaumverWbturtboWsggnumeftirYvsemviW).i0J݌   Ќ  "i0J"  i0J 2!3  Ԉ0    2008nr.7511.jn,lgumfrstundabyggWogleigul;Waundirfrstundahs(upp    lUsingaskyldaumverWtrygginguleigusamningiefviW,ogjafnframtgrundvllurmats   leiguverWiviWframlengingu).i0JG݌wO  Ќ  "i0J "  i0J 2!3  Ԉ0    2012nr.7426.jn,lgumveiWigjld(tengingarviWverWvsitlursjvarafurWaog B  VBK).i0J݌   Ќ  & , VI.LgsemkveWaumvsitlutengingustofnfjrogrekstrarfjrmuna. {   ikmIoKLMN(xx ikmIoKLMN"i0J"  i0J" 2!3  Ԉ0    1988nr.195.ma,lgumsj;WiogstofnanirsemstarfasamkvmtstaWfestriskipulags nF skr.i0J"O݌9 Ќ  "i0J"  i0Jf 2!3  Ԉ0    1991nr.2227.',1mars,lgumsamvinnuflg(almennverWtryggingsreignarhluta  stofnsj;Wi).i0Jf݌ Ќ  "i0J"  i0J 2!3  Ԉ0    1997nr.6126.ma,lgumNUskpunarsj;Watvinnulfsins(tenginglgmarkseiginfjr r viWVNV).i0J݌e= Ќ  "i0J"  i0J 2!3  Ԉ0    1999nr.3319.mars,lgumsjlfseignarstofnanirsemstundaatvinnurekstur(tenging 0 viWVNV).i0J3݌ Ќ  "i0J"  i0JE 2!3  Ԉ0    2002nr.16120.desember,lgumfjrmlafyrirtki(stofnfjrhkkunsparisj;Wah  markastafVNV).i0JEr݌i Ќ  "i0J"  i0J 2!3  Ԉ0    2007nr.11026.jn,lgumkauphallir(tengingstarfsbyrgWartryggingarviWVNV).i0J݌\4 Ќ  "i0J"  i0J 2!3  Ԉ0    2010nr.5610.jn,lgumvtryggingastarfsemi(tengingviWmiWunarfjrhWalg ' marksgjaldYolstryggingaflagaviWsamrmdavsitluneysluverWsaWildarrkjum  Evr;pskaefnahagssvWisins).i0J݌ Ќ  VII.LgYarsemUmsarviWmiWunarfjrhWireruvsitlutengdar. S+!  ikmIoKLMN(xxikmIoKLMN"i0J"  i0Jh 2!3  Ԉ0    1993nr.5019.ma,skaWab;talg(tengingviWmiWunarfjrhWaviWLKV).i0Jh݌" Ќ  "i0J"  i0J 2!3  Ԉ0    1994nr.9320.ma,lyfjalg(tengingeftirlitsgjaldsviWkrfuLVTogVNV).i0J݌# Ќ  "i0J"  i0J 2!3  Ԉ0    1996nr.4517.ma,lgummannanfn(tenginghmarkssektarfjrhWaviWVNV).i0J݌ $ Ќ  "i0J"  i0J 2!3  Ԉ0    1997nr.7128.ma.lgrWislg(tengingfjrhWaUmissagjaldaviWVNV).i0J݌!W% Ќ  "i0J"  i0J 2!3  Ԉ0    1999nr.4422.mars,lgumnttruvernd(tenginglgmarksfjrhWarsektaviWVNV).i0J ݌J""& Ќ  "i0J"  i0J 2!3  Ԉ0    2003nr.6127.marshafnalg(allarverWmtaviWmiWanirtengdarVNV).i0J0݌#' Ќ  "i0J"  i0J 2!3  Ԉ0    2003nr.8726.mars,lgumOrkustofnun(greiWslurfyrirkostnaWtengdarVNV).i0JG݌#( Ќ  "i0J"  i0J8 2!3  Ԉ0    2006nr.9513.jn,lgumlandshlutaverkefnisk;grkt(tengingframlagatilsk;g $ ) rktarviWVNV).i0J8e݌v%N!* Ќ  "i0J"  i0J 2!3  Ԉ0    2008nr.7211.jn,lgumFiskrktarsj;W(tengingviWmiWunarfjrhWaviWVNV).i0J݌A&"+ Ќ  "i0J "  i0J 2!3  Ԉ0    2011nr.571.jn,lgumskilmenningarverWmtatilannarralanda(tengingviW  '", VNV).i0J݌'#- Ќ   ikmIoKLMN(xx ikmIoKLMN (z$. VIII.LgsemsetthafaveriWtilaWtakastviWafleiWingarverWtryggingarneytendalna. (  ikmIoKLMN(xxikmIoKLMN"i0J"  i0J 2!3  Ԉ0    1983nr.8128.desember,lgumheimildtilaWfrestagreiWslumvegnaverWtryggWra  bWalna.i0J݌ Ќ  "i0J"  i0J 2!3  Ԉ0    1985nr.6326.jn,lgumgreiWslujfnunfasteignaveWlnatileinstaklinga.i0J݌a Ќ  "i0J"  i0J 2!3  Ԉ0    2009nr.5021.aprl,lgumtmabundnagreiWsluaWlgunfasteignaveWkrafnabWar T, hsnWi.i0J݌ Ќ  IX.Tmislegt.     0lgumumfjrmlafyrirtki,verWbrfaviWskipti,fagfjrfestingasj;Wi,greiWsluYj;nustu  X o.Y.h.ergetiWumvsitlutenginguUmsumstWumsamhengiYarsemumeraWrWaskil K #  greiningareiginleikumkveWinnategundafjrmlagjrningasemYekktireruYvsam    hengi.Afturm;tierekkiaWfinnaYeimneinkvWivarWandiverWtrygginguneytendalna    srstaklega,eWasemskiptgtumlihr.