WPC8 c-aY$~~w-OpWq+N(ੁW]#I08]Nxٞ{d"'O%Y5Tmu,SB-̼qf~Nqm2ACJv7&Inઘja fEIvD&pcsMDfgȒ₿L\ ņHC1֫8Z&|X ͯ f@~>=RI Ԧma& C͋߰Wl=;-is:٩¢a,UK%B=gPN۵'Lqmq! >@uBa8i,GR'i# B:, q-iN$ζVJnJwY` jy+ݵ:/LRd; /@#_dTO?N\5ֿ8!_:UN, %z 0#w(@ 4h m>w@^ 34?SZb 0( B- 0;& 0Da 1{ 72 DR:  UN 03!!("#UN######D$$(a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%a%N&&&&& 1&& 0'''' 0/*/* 0B-B- 0ua0a0 0 w00 0 M1M1 0 11 1u2222 B$3$3$3$3$A3A3A3A3A3A3A3A3A3A3A3A3 72e4e4e4e4 1444444444444444444444U:85858585Mr5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5r5 0v56 06w7 0=8&d9 Z6Times New Roman RegularX($,..,VTRW6&A4W6&A4 6&A4 6&A4T ? VV0?vvbX0#ggdd  8Vdd8ISUS,.     ^^` Adobe PDF 0 W:\WP2000\SKJRI~IZ.WPT(UW:\WP2000\SkjritunY2k-nytt.wpt yz{|}~+D[DD:i+003|x8DocumentManagement::ModifiedBooleanTRUE($)Hairline d   (%2Z$ !,..,X6XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX60?vvbX0#ggdd  8dXXd8ISUS,.     ^^`     0  0  (#$  0  8j3CIOU[agmNumbers1.1.1.1.1.1.1.1.1. : e)),..,X6XXX? XX60?vvbX0#ggdd  ISUS,.   _>? Ҁ 0  y_   &d9 Z6Times New Roman RegularT : l*umgrum einstakar greinar  Um1  .ۀgr.  umLevel 1Level 2Level 3Level 4Level 5  a)',..,X6XXX? XX60?vvbX0#ggdd  ISUS,.   _Ԁ &d9 Z6Times New Roman Regular : e)),..,X6XXX? XX60?vvbX0#ggdd  ISUS,.   _>? Ҁ  a)',..,X6XXX? XX60?vvbX0#ggdd  ISUS,.   _Ԁikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3)$ !,..,X6XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX60?vvbX0#ggdd  8dXXd8ISUS,.     ^^`   (3)$ !,..,X6XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX60?vvbX0#ggdd  8dXXd8ISUS,.     ^^`   (3Nb$ !,..,X6XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX60?vvbX0#ggdd  8dXXd8ISUS,.     ^^`    d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) d  gNb+,..,X6XXX? XX60?vvbX0#ggdd  ISUS,.   d  ݀qi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular8_ z,kaflikafli  6III  .6ۀKAFLI     kaflanumerLevel 1Level 2Level 3Level 4Level 5F 7 #,greingreinarnCmer  83  .8ۀgr.  greinLevel 1Level 2Level 3Level 4Level 5X[ |0greinmfgrein meW fyrirs?gn  84  .8ۀgr.    !,..,X6XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX60?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ >?  _ikmo(%03q$ N@@&143.lggjafarYing2013!2014. ( Xingskjal862"501.ml.     P^@   Frumvarptillaga# P^#   @um_spilahallir_.     #ffggFlm.:WillumX;rX;rsson,ElsaLraArnard;ttir,J;hannaMaraSigmundsd;ttir,#ggff K #  HaraldurEinarsson,PllJ;hannPlsson,smundurEinarDaWason,    BrynjarNelsson,UnnurBrKonrWsd;ttir,Vilhjlmurrnason,    GuWlaugurX;rX;rWarson,GuWmundurSteingrmsson,   PllValurBjrnsson,Bjrt:lafsd;ttir. wO    I.KAFLI     MarkmiW,gildissviWogorWskUringar.    1.gr. {  MarkmiW. nF   MarkmiWlagaYessaraeraWheimilastarfsemi_spilahalla_Ԁ0slandigrundvellileyfisveit 9 ingarrWherra.EnnfremurerYaWmarkmiWlagaYessaraaWstarfsemi_spilahalla_Ԁ0slandifari  framundiropinberueftirlitioghenniverWisettalmennlagaumgjrW.XannigskalstuWlaWaW  byrgri_spilamennsku_Ԁ0slandi,allsherjarregluhaldiWuppiog_hamlaW_ԀgegnskaWlegumhrif r umalmenning. e=   2.gr.  GildissviW.  v   LgYessitakatilstarfsemi_spilahalla_Ԁsemrekineratvinnuskynihrlandigrundvelli i leyfisveitingarrWherra. \4   3.gr.  OrWskUringar.     0lgumYessumhafaeftirfarandiorWsvofelldamerkingu: `  "i0J"  i0Jp 2%  1  .3  Ԉ0    _Spilahll_:SamkomustaWurYarsemheimilteraWreka_spilastarfsemi_Ԁatvinnuskyni S+! grundvellirekstrarleyfissamkvmtlgumYessumogviWskiptavinumYarboWiWaWtaka " YttspilumYarsemlagWireruundirpeningartilsigursoggetaeinstaklingarYannig # unniWeWatapaWpeningumenniWurstaWaspilarWstnreingngueWaaWmestuaftil  $ viljun.i0Jp ݌!W% Ќ  "i0J"  i0J}2%  2  .3  Ԉ0    Virkureignarhlutur:BeineWa;beinhlutdeildflagi,Y.e._leyfishafa_,semnemur10% J""& eWameiraafhlutaf,stofnfeWaatkvWisrttieWannurhlutdeildsemgerirkleiftaW #' hafaveruleghrifstj;rnunviWkomandiflags.i0J}݌#( Ќ  "i0J"  i0J2%  3  .3  Ԉ0    _Hsbaukur_:0ltsemtekurm;tiog_varslar_ԀalltYaWYj;rfsemviWskiptavinirltaaf $ ) henditilstarfsmanna_spilahalla_.i0J݌v%N!* Ќ  "i0J"  i0J2%  4  .3  Ԉ0    _Spilakassar_:_Handvirkir_Ԁog/eWa_vlrnir_Ԁ_spilakassar_ԀsemekkierusamtengdiroghafaaW A&"+  geymafjrhttuspilfyrireinstaklingameWYremureWafleirihj;lumsemsnastYegar  '", N   y_   gripiWerhandfang,YrUsterhnappeWa& a  YrUsttiltekinnhlutasnertiskjs.Vinningar ( grundvallastafrWtknaenthlutunvinningabyggisttilviljun.i0J݌ Ќ  "i0J"  i0J%2%  5  .3  Ԉ0    Spilapeningar:Gjaldeyrirsemsrstaklega'a(=ertbinnogvottaWurtilnotkunarspilahll.i0J%R݌ Ќ    II.KAFLI T,  Rekstrarleyfi.   A.VEITINGREKSTRARLEYFIS  4.gr.   Leyfisveitandiogleyfisskyldstarfsemi.  X w  :heimiltaWgerasrfjrhttuspilaWatvinnu.RWherrageturY;grundvellilagaYessara K #  veittleyfifyrirkveWnumrekstrisembyggistfjrhttuspilum.      LeyfishafaerheimiltaWhefjastarfsemiYegarhannhefurfengiWthlutaWrekstrarleyfi.    grundvellirekstrarleyfiserleyfishafaheimiltaWbj;Waupprllettuspil,teningaspil,spila   leiki,spilakassaognnursambrilegspilsemalmennteruboWinalYj;Wlegumspilahllum. wO    5.gr.    Ums;kn.     Ums;knumleyfitilrekstursspilahallarskalberastrWuneytinuskriflegaoghenniskulu {  fylgjaeftirfarandiupplUsingarogggn: nF ! ! (j90_ikmo"i0J"  i0J2j  1  .3  Ԉ0    upplUsingarumhvaWategundirspilas;tterumleyfifyrir,i0J݌9 Ќ  "i0J"  i0J2j  2  .3  Ԉ0    upplUsingarumreynsluafrekstrispilahalla,i0J݌ Ќ  "i0J"  i0J 2j  3  .3  Ԉ0    upplUsingarumfastanmeroglandnmerYeirrarfasteignarYarsemfyrirhugaWeraW  reksturgrundvellileyfissamkvmtlgumYessumfarifram,i0J ݌r Ќ  "i0J"  i0JU"2j  4  .3  Ԉ0    viWskipta-ogrekstrartlunsemertilYessfallinaWvarpalj;sifjrhagslegaburWi e= umskjanda,i0JU""݌0 Ќ  "i0J"  i0J#2j  5  .3  Ԉ0    samYykktirumskjanda,i0J##݌ Ќ  "i0J"  i0J$2j  6  .3  Ԉ0    upplUsingarumeigendurvirkraeignarhlutaumskjanda,i0J$$݌ Ќ  "i0J"  i0J%2j  7  .3  Ԉ0    upplUsingarumstj;rnarmennumskjanda,i0J%%݌i Ќ  "i0J"  i0J&2j  8  .3  Ԉ0    upplUsingarumframkvmdastj;raogaWrastj;rnendurumskjanda,efrWiWhefurveriW \4 YrstWur,i0J&&݌' Ќ  "i0J"  i0J:(2j  9  .3  Ԉ0    staWfestingendurskoWandainnborgunhlutafjreWastofnfjr,i0J:(g(݌ Ќ  "i0J "  i0J])112j  10  .3  Ԉ0    aWrarviWeigandiupplUsingarsemrWherra;skareftir.i0J]))݌ Ќ   _ikmo(%09   6.gr. S+! SkilyrWileyfisveitingar. " +  TilYessaWWlastrekstrarleyfiYarfumskjandiaWuppfyllaeftirfarandiskilyrWi: # ! ! (j90_ikmo"i0J"  i0J,2j  1  .3  Ԉ0    verahlutaflageWaeinkahlutaflag,i0J,,݌ $ Ќ  "i0J"  i0J-2j  2  .3  Ԉ0    hafastaWfestuEvr;pskaefnahagssvWinu,i0J--݌!W% Ќ  "i0J"  i0J.2j  3  .3  Ԉ0    hafatilkynntatvinnureksturtilskrningarhjrkisskattstj;raoglgmltarskrningar J""& hjstj;rnvldumskuluaWWruleytiverasamrmiviWstWuumskjandaviWums;kn,i0J..݌#' Ќ  "i0J"  i0Jb02j  4  .3  Ԉ0    verafrumaWrekaspilahllbyrganhtt,m.a.hafafjrhagslegaburWitilYessaWreka #( spilahlloghafayfiraWrWaalYj;Wlegrireynsluafrekstrispilahalla,i0Jb00݌$ ) Ќ  "i0J"  i0J22j  5  .3  Ԉ0    hafayfiraWrWangilegumfjldaferWamannaYannigaWrekstrargrundvllurspilahallar v%N!* stryggur,i0J2@2݌A&"+ Ќ  "i0J"  i0Ju32j  6  .3  Ԉ0    hafaekkiveriWsvipturleyfitilrekstrargististaWar,veitingastaWareWafengisveitinga  '",  sWustufimmrumfrums;kn,i0Ju33݌'#- @     ь  "i0J"  i0J?52j  7  .3  Ԉ0    hafa&   ekkisWustufimmrumgerstsekurumhttsemisemvarWarviWalmennhegn ( ingarlg,'(5Ԁlgumvana-ogfkniefni,lgumhlutaflg,lgumeinkahlutaflg,lgum  b;khald,lgumrsreikninga,lgumtekjuskatt,lgumvirWisaukaskatt,lgumstaW  greiWsluopinberragjalda,lgumtryggingagjaldnlgYessisemogreglur&  settarsam a kvmttilgreindumlgum,'7i0J?5l5݌T, Ќ  "i0J"  i0J;82j  8  .3  Ԉ0    skuldaekkiskatta,opinbergjldeWaiWgjldlfeyrissj;Wsemnemasamanlagthrri  fjrhWen500.000kr.i0J;8h8݌ Ќ   _ikmo(%09,  SkilyrWi6.,7.og8.tlul.1.mgr.skulueinnigtakatilaWilasemfarameWvirkaneignarhlut   umskjanda.  X   7.gr.    LeyfistmiogtakmrkunrWstfunarheimildar.    :  RekstrarleyfisemveittergrundvellilagaYessaraskalveitttil15rasennoggetur   leyfishafis;ttumendurnUjunleyfisaWYeimtmaloknum. wO    RekstrarleyfierbundiWviWleyfishafa,Y.e.nafnhansogkennitlu,ogerenganhtt B  framseljanlegt.XerrekstrarleyfiWjafnframtbundiWviWhinatilgreindustaWsetninguspila    hallar.     RWherraerheimiltaWbindarekstrarleyfiYvskilyrWiaWrWuneytinuverWisettbanka {  byrgWeWasamsvarandibyrgWtiltryggingarkrfumrkisinslgWumopinberumgjldum nF efrWherratelurslktnauWsynlegtaWteknutillititilniWurstWumatsfjrhagslegumburWum 9 umskjanda,sbr.4.tlul.1.mgr.6.gr.    8.gr. r Veitingrekstrarleyfis. e= ?  kvrWunrWherraumveitingurekstrarleyfisskaltilkynntumskjandaskriflegasvoflj;tt 0 semunnterogeigisWarenYremurmnuWumeftiraWfullbinums;knbarst.RWherraskal  tilkynnaumskjandaumYaWYegarums;kntelstfullngjandi.    0rekstrarleyfiskaltilgreinthvaWarekstrarleyfisskyldustarfsemiheimilteraWstunda i grundvelliYess.0rekstrarleyfiskalkomaframgildistmileyfis,sstarfsemisemveitterleyfi \4 fyrirogYauskilyrWisemsetterufyrirleyfi. '   9.gr.  Synjunrekstrarleyfis. `  5B  Fullngiums;kneWaumskjandiekkiskilyrWumlagaYessaraaWmatirWherraskalhann S+! synjaumrekstrarleyfi. "   SynjunrWherraums;knskalrkstuddogtilkynntumskjandainnanYriggjamnaWa # frm;ttkufullbinnarums;knar.SynjunskalY;alltafhafaboristumskjandat;lfmn  $ uWumfrm;ttkuums;knar. !W%   10.gr. #' TilkynningarskyldarbreytingarervarWarekstrarleyfiogleyfishafa. #( D  LeyfishafiskaltilkynnarWherraYegarstaWumfyrirhugaWarbreytingarsemvarWahina $ ) leyfisskyldustarfsemi.KalliYrbreytingarskilmlumgildandirekstrarleyfisskals;tt v%N!* umslkarbreytingarsrstaklegatilrWherra. A&"+   XrttfyrirskilnaW1.mgr.erleyfishafaheimiltaWgerabreytingarframboWitegunda  '",  spilaspilahllnYessaWYrbreytingarsuhWarsamYykkirWherra.LeyfishafiskalY; '#- tilkynnarWherraumfyrirhugaWarbreytingarog&   geturrWherrainnanmnaWarfrtilkynningu ( hafnaWbreytinguefsrstakarstWurmla'(GԀmeWYv.    & a 11.gr. a EndurnUjunrekstrarleyfis. T, wH  LeyfishafisemvillendurnUja'aHԀrekstrarleyfisittskalskjaumendurnUjuntilrWherra  a.m.k.t;lfmnuWumWurengildandirekstrarleyfirennurt.    MeWanums;knumendurnUjunertilmeWferWarerleyfisveitandaheimiltaWgefat   rekstrarleyfitilbrWabirgWameWsmuskilmlumoggiltuumhiWfyrrarekstrarleyfitilallt  X aWYriggjamnaWa.GildistmibrWabirgWaleyfisverWurY;aldreilengrienYrrmnuWirfr K #  YvaWrekstrarleyfirannt.AWYeimtmaliWnumverWurbrWabirgWaleyfiekkiframlengt    nematafirafgreiWsluendurnUjunarverWiekkiraktartilumskjanda.:heimilteraWgefa    tbrWabirgWarekstrarleyfihafiums;knumendurnUjunboristeftiraWfyrrarekstrarleyfirann   t. wO    ViWmatums;knumendurnUjunskaltakamiWafYvhvernigstarfsemihefurgengiW B  leyfistmaogYeirrireynslusemfengisthefurafrekstrinum.SkalrWherraframkvma    skoWunogmatYvhvortreksturhafiveriWstarfrkturbyrganogtrygganmtaogssvo   errWherraheimiltaWgefatnUttrekstrarleyfi. {    B.AFTURKLLUNREKSTRARLEYFIS 9 N  12.gr.  stWurafturkllunar.  O  RWherrageturafturkallaWrekstrarleyfiheildeWaaWhluta: r ! ! (j90_ikmo"i0J"  i0JP2j  1  .3  Ԉ0    hafileyfishafifengiWrekstrarleyfigrundvellirangraupplUsingaeWaannan;eWlilegan e= htt,i0JPP݌0 Ќ  "i0J"  i0JQ2j  2  .3  Ԉ0    brj;tileyfishafialvarlegaeWatrekaWgegnlgumYessum,reglum,samYykktumeWa  reglugerWumsettumsamkvmtYeim,i0JQ'R݌ Ќ  "i0J"  i0JuS2j  3  .3  Ԉ0    brj;tileyfishafialvarlegaeWatrekaWgegnskilyrWumsemrWherrahefursettleyfi,i0JuSS݌i Ќ  "i0J"  i0JT2j  4  .3  Ԉ0    verWileyfishafidmdurfyrirrefsivertathfisemerYesseWlisaWleiWamegilkuraW \4 aukinnihttumisnotkunrekstrarleyfissamkvmtlgumYessum,i0JTT݌' Ќ  "i0J"  i0JQV2j  5  .3  Ԉ0    uppfyllileyfishafiekkilengurskilyrWi6.gr.,i0JQV~V݌ Ќ  "i0J"  i0J`W2j  6  .3  Ԉ0    verWibreytingarframkvmdastj;rnog/eWastj;rnleyfishafanemabreytinginhafiveriW  tilkynntrWherrainnan14dagaogveriWsamYykktafrWherraeWai0J`WW݌`  Ќ  "i0J"  i0JY2j  7  .3  Ԉ0    verWibreytingareignarhaldiaWvirkumeignarhlutumleyfishafanemabreytinginhafi S+! veriWtilkynntrWherrainnan14dagafrskrninguhlutaskrogveriWsamYykktaf " rWherra.i0JY4Y݌# Ќ   _ikmo(%09P  Wurentilafturkllunarkemurskv.1.mgr.skalleyfishafaveitturhfilegurfresturtil  $ rb;tasunntaWkomarb;tumviWaWmatirWherra. !W%   kvrWunumafturkllunskv.1.mgr.skalverarkstuddoghenniskalkomaframaW J""& hgtsaWberaafturklluninaundird;mst;la. #'   SkvrWunborinundird;mst;lafrestarYaWekkirttarhrifumafturkllunarenaW #( framkominnikrfugeturd;marirskurWaWaWleyfishafasheimiltaWrekaspilahllmeWan $ ) mliWertilmeWferWarhjd;mst;lum. v%N!*   A&"+ @       & ,  13.gr. ( Tilkynningumafturkllun.  ^  Afturkllunrekstrarleyfiskaltilkynntstj;rnleyfishafameWsannanlegumhtti.Rttar  hrifafturkllunarskuluvirkviWm;ttku',(^Ԁstj;rnarleyfishafaafturkllunnemad;mst;lar a kveWiumannaW,sbr.4.mgr.12.gr. T,   &  III.KAFLI   Spilakassar,spilareglurogframkvmdspila.    14.gr.  X Spilakassar. K #  `  Felirekstrarleyfiskv.4.gr.sr'`ԀheimildtilaWsetjauppspilakassaspilahllskaltryggt    aWaWganguraWognotkunspilakssumsaWeinsheimilaWurviWskiptavinumviWkomandi    spilahallar.     RWherraseturnnarireglurumspilakassaYessa,Y.m.t.umryggiskrfur,vinninga, wO  tborgunvinninga,tlvukerfiogeftirlit. B    15.gr.   Spilareglur. {  Uc  LeyfishafaerskyltaWsemjaspilareglurfyrirhvertspilsemboWiWeruppspilahll,aW nF frtldumspilakssum. 9   0spilareglumspilahallarskalgerWgreinfyrirYeimleikreglumsemfaraskaleftirYeim  spilumsemboWieru.    SpilareglurspilahallarskuluveraaWgengilegarviWskiptavinum,a.m.k.slenskuog r ensku. e=   LeyfishafaerjafnframtskyltaWsemjareglurumaWferWirsemnotaWarerutilaWfrWaog 0 Yjlfastarfsf;lktilaWsinnahlutverkisnuspilumsemboWiWeruppoghafaeftirlitmeW  starfsf;lki.    LeyfishafiskalsendarWherraafritafreglumskv.1.og4.mgr. i   16.gr. ' Framkvmdspila.  Og  LeyfishafaberhvvetnaaWgtaaWaWbnaWispilahlloggangarskuggaumaWveitt  Yj;nustastandistskilnaWlagaogsaWlluleytifaglegogtraust.Leyfishafiskaljafnframt `  leitastviWaWtryggjaaWframvindaspilaspilahllhansfariframdrengileganmta. S+!   RWherraseturnnarireglurumframkvmdspila,Y.m.t.umhstuoglgstuupphWsem " heimilteraWleggjaundirhverjuspili,tkjabnaWspilannaogeftirlitmeWYeimbnaWi. #   IV.KAFLI !W%  Spilapeningar.  J""& 17.gr. #' Spilapeningar. #( 1j  0spilum,aWundanskildumspilakssum,ereinvrWunguheimiltaWleggjaundirfjrmuni $ ) meWsrstkumspilapeningum. v%N!*   Vinningaspilum,aWundanskildumspilakssum,skalgreiWatspilapeningum. A&"+   HeimilteraWskiptareiWufspilapeningaviWskiptikassaspilahallarogviWspilaborWen  '",  aWeinserheimiltaWskiptaspilapeningumreiWufviWskiptikassaspilahallar. '#-   Leyfishafa&   erskyltaWhaldadaglegtb;khaldyfirviWskiptimeWspilapeningaspilahll ( ogfereftirlitsmaWur'(#mԀskv.39.gr.meWeftirlitmeWYv.    &  18.gr. a SkiptingreiWufjrspilapeninga,talninguo.fl. T, n  AWeinserheimiltaWskiptareiWufspilapeningaviWspilaborWefstarfsmaWurspilaborWi  seturreiWufWstraxofanraufspilaborWisemleiWirniWurlokaWahirslusemstaWsetter  undirspilaborWinu.' n     XegarreiWuferskiptspilapeningaviWspilaborWverWuraWskiptaallriupphWreiWufjr.  X   LokaWahirslanskv.1.mgr.skalYannigtbinaWaWeinsshgtaWnreiWufrhirslunni K #  meWYvaWopnatvomismunandilsa.SkaleftirlitsmaWurskv.39.gr.hafalykilaWWrum    lsnum.      InnihaldhirslunnarverWuraWteljadaglega.EftiraWspilaborWihefurveriWlokaWverWur   talningaWfaraframWurenspilaborWeropnaWaftur.TalningsamkvmtYessarigreinskal wO  framkvmdafeinumstarfsmannispilahallarsamteftirlitsmanniskv.39.gr. B    HaldaverWurb;khaldumhvertogeittspilaborWYannigaWlj;stshvemiklureiWufvar    skiptspilapeningahverjumdegi.Slktb;khaldverWureftirlitsmaWurskv.39.gr.aWstaW   festa. {    19.gr. 9 BtgreiWslavinninga.  Yt  AWeinserheimiltaWskiptaspilapeningumreiWufviWskiptikassaspilahallar.Undir  srstkumkringumstWumerrWherraheimiltaWleyfaspilahllaWgreiWavinningsfjrhWir r tmeWvsuntilviWskiptavinareWameWYvaWleggjainnbankareikningviWskiptavinar. e=   VinningsfjrhWspilakassasemnemuralltaW250.000kr.skalgreiWatreiWufeWa 0 meWtprentuWummiWasemhgteraWskiptaYYegarreiWufaWbeiWniviWskiptavinar.    VinningsfjrhWspilakassasemnemurmilli250.000kr.og750.000kr.erheimiltaW  greiWatformivsunartilviWskiptavinareWameWYvaWleggjainnbankareikningviW i skiptavinar. \4   VinningsfjrhWspilakassasemnemurmeiraen750.000kr.erskyltaWgreiWatformi ' vsunartilviWskiptavinareWameWYvaWleggjainnbankareikningviWskiptavinar.    SvinningsfjrhWspilakassagreiddtmeWvsuneWainnbankareikning,sbr.3.og  4.mgr.,skaleftirlitsmaWurskv.39.gr.vottameWundirskriftsinniaWumsaWrWavinn `  ingsfjrhWrspilakassaviWkomandispilahllogaWviWkomandiviWskiptavinurhafifram S+! vsaWpers;nuskilrkjumviWtgfuvsunarinnareWainnborgunbankareikning.Spilahll " skalhaldaeftirafritiaftgefnumvsunumfimmr. #   :skiviWskiptavinurYessskalspilahllgeymavinningsfjrhWirreiWuf,sbr.1.!3.mgr.,  $ fyrirviWkomandiviWskiptavin.SkalspilahllgefatkvittuntilviWkomandiviWskiptavinar !W% semstaWfestingugeymslunni. J""&   20.gr. #( GreiWslafyrirt;bakogveitingar. $ )  }  ViWskiptavinumerheimiltaWgreiWafyrirt;bakogveitingarinnanspilahallarmeWspila v%N!* peningum. A&"+   SpilapeningumsemtekiWerviWsemgreiWslufyrirt;bakog/eWaveitingarskalskipta  '", daglegareiWufviWskiptikassaspilahallarfyrirlokun. '#-  (z$.   &  V.KAFLI (  AWgangsheimild,ryggisgslao.fl.   21.gr.  AWgangsheimildviWskiptavina. a   0spilahllereinstaklingumyngrien'('21rs;heimillaWgangur. T,   ViWskiptavinumerskyltaWframvsapers;nuskilrkimeWmyndviWkomusnaspilahll  semogeffariWerframYaWafstarfsmnnumspilahallarmeWanheims;knstendur.    &  ViWskiptavinumspilahallaer;heimiltaWhafaundirhndumhverskonarrafrnan   hugbnaW' ԀsemkannaWnUtasttiltreikningavinningslkumspilumsemboWiWerupp  X spilahll.VerWiviWskiptavinuruppvsaWbrotiYessarimlsgreinerheimiltaWvsahonum K #  dyrnYessaWhonumsendurgreidduraWgangseyrir.      SkylteraWmeinaaWgangieinstaklingumsemeruauglj;slegalvaWir,vmueWalklegir    tilaWvalda;nWi.     22.gr. B  ryggisgsla.      LeyfishafaerskyltaWhafamannaWagsluspilahllopnunartma.     Gslaspilahllfereftirtegund,strW,afgreiWslutmaoghvortumfengisveitingarer {  aWrWa.NnarskalkveWaumhfniogYjlfunryggisvarWareglugerWogerheimiltaW nF kveWaYarumaWryggisverWirskuliskjasrstknmskeiWYarsemfariWeryfiratriWisem 9 reynirviWgslu,svosemkvWifengislaga,hjlpviWlgum,viWbrgWviW;spektumog  hvernigYekkjamegimerkiumneysluogslu;lglegravmuefna.    23.gr. e= AWgangseyrirogopnunartmi. 0 N  LeyfishafaerheimiltaWtakaaWgangseyri.    HeimilteraWhafaspilahllopnaalladagafrkl.14tilkl.4.    VI.KAFLI \4  SkrningviWskiptavinao.fl.  ' 24.gr.  SkrningviWskiptavina.  w  LeyfishafaerskyltaWskrupplUsingarumsrhvernviWskiptavinviWkomuhansspila `  hllina,Y.e.nafn,kennitlueWaauWkennisnmerpers;nuskilrkis,Yj;Wernisamtkomutma. S+! UpplUsingarnarskalleyfishafivarWveitafimmrfrkomuviWskiptavinarspilahllina.AW " YeimtmaliWnumskalleyfishafisjtilYessaWupplUsingunumseytt. #   ViWskrninguskv.1.mgr.skalleyfishafisamtmistakalj;smyndafviWkomandiviW  $ skiptavinogvistaskrningarkerfispilahallarsamhliWaskrninguskv.1.mgr.Lj;smynd !W% skalvarWveitafimmrenaWYeimtmaliWnumskalleyfishafisjtilYessaWhenniverWi J""& eytt. #'   ViWskrninguskv.1.mgr.erviWskiptavinumskyltaWsUnagildpers;nuskilrkimeW #( mynd. $ )   UpplUsingarsemskrWareruskv.1.mgr.oglj;smyndsemtekinerogvistuWskv.2.mgr. v%N!* erekkiheimiltaWafhendaYriWjaaWila,Wrumenlgreglu,nemagrundvellid;msrskurWar. A&"+    '",   & a  25.gr. ( BeiWniviWskiptavinarumaWhonumsmeinaWuraWganguraWspilahll.    ViWskiptavinurgeturkrafistYessaW'a(samtYeimpers;nuupplUsingumsemleyfishafiskrir  skv.1.mgr.24.gr.verWijafnframtskrWaWviWkomandiaWili;skieftiraWhonumverWiekki a heimilaWuraWganguraWspilahllleyfishafaogaWgrundvelliYeirrarskrningarsleyfis T, hafaheimiltaWmeinaviWkomandiaWgangiaWspilahllleyfishafa.SlkabeiWnierviWskipta  vinumheimiltaWsetjaframjafntskriflegasemmunnlega.LeyfishafaerY;skyltaWf  hendurundirritaWayfirlUsinguYessefnisfrviWkomandiviWskiptaviniWurenskrningfer   framoghenniframfylgt.  X   SsemskrWurerskv.1.mgr.geturhvenrsemer;skaWeftiraWskrningunniseytt. K #  SlkbeiWniskalsettframeftirsmureglumogtilgreindareru1.mgr.ogfellurskrningskv.    1.mgr.rgildi30dgumeftiraWspilahllhefurm;ttekiWbeiWnina.      HafiviWskiptavinur;skaWeftirskrninguskv.1.mgr.erstarfsmannileyfishafa,semtekur   m;tibeiWniumskrningu,skyltaWupplUsaviWkomandiumrWgjfogmeWferWarrrWiviW wO  spilafkn. B    UpplUsingumumskrningusamkvmtkvWiYessuskaleytttveimurrumeftirafskrn    inguskv.2.mgr.SlkeyWingerekkihW;skviWkomandiviWskiptavinar.     :heimilteraWveitaupplUsingarumskrningusamkvmtkvWiYessutilYriWjaaWila. {    26.gr. 9 HeimildtilaWmeinaviWskiptaviniaWgangaWspilahll.    VerWiviWskiptavinuruppvsaWYvaWhafarangtviWspilumeWaaWWrurefsiverWu  athfitengslumviWspil,eWauppvsaWYvaWverahlutdeildarmaWurslkuathfi,erviW r komandileyfishafaheimiltaWskrslkarupplUsingarumviWkomandiaWila,Y;aWeinsef e= athfiWerkrtsamtmistillgreglu.grundvellislkrarskrningarerleyfishafaheimiltaW 0 meinaviWkomandiaWilaaWgangaWspilahll.    LgreglanskaltilkynnaleyfishafaumniWurstWusakamls.EfkraleiWirekkitilkru  eWafalliWverWurfrkruskallgreglatilkynnaviWkomandileyfishafaumYaWogskalY i leyfishafiumsvifalausteyWaskrninguskv.1.mgr.HiWsamaviWefviWkomandiaWilier \4 sUknaWurafkru. '   UpplUsingumsemskrWareruskv.1.mgr.ogekkiskaleyWafyrrskv.2.mgr.skaleyWa  sjlfkrafafimmrumeftiraWniWurstaWaerkominviWkomandisakaml.    :heimilteraWveitaupplUsingarumskrningusamkvmtkvWiYessuWrumenlg `  reglu,enlgreglanhefuraWgangaWYeimnd;msrskurWarYegarYessertalinYrf.X;er S+! heimiltaWveitaWrumleyfishfumupplUsingarumslkaskrninguefviWkomandiaWilihefur " veriWfundinnsekurumYhttsemisemhonumergefinaWsk.Leyfishafa,semm;ttekur # slkarupplUsingar,erheimiltaWskrYrhjsrogmeinaviWkomandiaWgangiaWspilahll  $ grundvelliskrningarinnarenerY;skyltaWeyWaskrningunnisamrmiviWkvWi3. !W% mgr. J""&   LeyfishafaerheimiltaWskrupplUsingarumeinstaklingasemhafaveriWfundnirsekir #' erlendisumaWhafarangtviWspilumeWaumannaWrefsivertathfisambandiviWspil,eWa #( veriWfundnirsekirsemhlutdeildarmennslkumli.LeyfishafaerheimiltaWnotaYr $ ) upplUsingarsemgrundvllfyrirYvaWmeinaviWkomandiaWgangaWspilahll.UpplUsingum, v%N!* skrWumsamkvmtYessukvWi,skaleyttsamrmiviWkvWi3.mgr. A&"+    '",   & a  27.gr. ( GgnumframkvmdviWskiptaoggeymsla.    SkjlogskrrsemtengjastviWskiptum'a(Ԁspilahllskalgeymaa.m.k.fimmrfrfram  kvmdviWskiptanna. a   HttileyfishafistarfsemiskalsWastavirkastj;rnleyfishafaleitastviWaWtryggjaaW T, pers;nuupplUsingar,ggnogskrrsemumrWir1.mgr.og24.gr.verWiframgeymd  samrmiviWviWkomandikvWi.    VerWileyfishafitekinntilgjaldYrotaskiptageturhraWsd;marikveWiWaWfelaYriWjaaWila   aWframfylgjakvWi2.mgr.  X   28.gr.    Skrningarkerfi.    G  LeyfishafaerskyltaWhaldautanumskrninguviWskiptavinaspilahallarrugguskrn   ingarkerfi. wO    VII.KAFLI     Starfsf;lkspilahalla,o.fl.    29.gr. {  SkilyrWifyrirrWningu. nF J  TilstarfaspilahllmaWeinsrWastarfsf;lksemnWhefur21rsaldrioghefurhlotiW 9 samYykkilgreglutilaWstarfaspilahll.    LgreglaskalleggjamatYaWhvorteinstaklingurtelstngilegatrausturogruggurtil  aWgetastarfaWspilahllenviWmatYverm.a.rttaWltatilYesshvortviWkomandihafi r gerstsekurumbrotgegnkvWumalmennrahegningarlagaoglagaumvana-ogfkniefna e= eWannurlgsemhaftgetahrifhfnihanstilstarfaspilahll. 0   30.gr.  BannviWspilamennskustarfsmanna,m;ttkugjafafrviWskiptavinumo.fl. i   StarfsmannispilahallarermeWllu;heimiltaWtakaYttspilispilahllaWundanskildum \4 YeimtilvikumYarsemYaWerhlutverkstarfsmannsaWtakaYttviWkomandispili. '   StarfsmanniermeWllu;heimiltaWYiggjagjafireWannurfrWindifrviWskiptavinum  spilahallarsemhannstarfarhj,aWundanskildumframlgumhsbauk,sbr.2.mgr.32.gr.    kvWiYettaeinnigviWumframkvmdastj;raleyfishafa,Ysemeigastistj;rn `  leyfishafaogjafnframtYsemeigavirkanhlutleyfishafa. S+!   31.gr. # GrunurumspilafknviWskiptavinar.  $ L  EfgrunurvaknarumaWviWskiptavinurspilahallareigiviWspilafknaWstrWaskalleyfis !W% hafigtaaWYvaWviWkomandiviWskiptaviniskynntsrWgjfogYaumeWferWarrrWi J""& semeinstaklingumstandatilboWavegnaspilafknar. #'   LeyfishafiskalsetjasrreglurumhvernigbregWastskalviWaWstWumsemYessum. #(   32.gr. v%N!* Hsbaukur. A&"+   LeyfishafaerheimiltaWhafahsbaukspilahllsemgerirviWskiptavinumkleiftaW  '",  umbunastarfsf;lkimeWYj;rf,hvortheldursemerformireiWufjreWaspilapeninga. '#-   &   FramlagiYvsemgefiWerhsbaukaskv.1.mgr.skalskiptamillistarfsf;lksviWkomandi ( spilahallar.'(ԀLeyfishafaerY;heimiltaWskiljasr10%hlutrhsbaukssj;Wihverjum  mnuWi.Stj;rnspilahallar,framkvmdastj;rnogeftirlitsmnnumskv.39.gr.erY;;heimilt  aWtakaviWframlagirhsbauknum. a   RWherraseturnnarireglurumhsbaukssj;W,m.a.umuppgjr,eftirlitogb;khald. T,   VIII.KAFLI   rsuppgjrogendurskoWun.    33.gr.  X Samningrsreikningsogundirritun. K #  {  Stj;rnogframkvmdastj;rileyfishafaskulusemjarsreikningfyrirhvertreikningsr.    rsreikningurskalhafaaWgeymarekstrarreikning,efnahagsreikning,fjrstreymisyfirlitog    skUringar.EnnfremurskalsemjaskUrslustj;rnarsemsamtrsreikningimyndaeinaheild.   ReikningsrleyfishafaeralmanaksriW. wO    rsreikningurskalundirritaWurafstj;rnogframkvmdastj;raleyfishafa.Hafistj;rnar B  maWureWaframkvmdastj;rileyfishafam;tbrurframaWfragegnrsreikningiskalhann    geragreinfyrirYvritunsinni.     EftirfarandiupplUsingarskuluverarsreikningi: {  ! ! (g00_ikmo"i0J"  i0J/2g  a  .3  Ԉ0    launagreiWsluroghverskonargreiWslureWahlunnindileyfishafatilhversogeins nF stj;rnarmannsogframkvmdastj;ra,i0J/\݌9 Ќ  "i0J"  i0J2g  b  .3  Ԉ0    nfnogrkisfangallraYeirrasemeigavirkaneignarhlutleyfishafalokreikningsrs.  SviWkomandilgaWiliskaljafnframtkomaframhversraunverulegureigandiviW  komandilgaWila.i0Jѹ݌r Ќ   _ikmo(%00  34.gr. 0 G;Wreikningsskilavenja.    rsreikningurskalgefaglggamyndaffjrhagsstWuogrekstrarafkomuleyfishafa.Hann  skalgerWursamrmiviWlg,reglurogg;Wareikningsskilavenjuoginnihaldam.a.rekstrar i reikning,efnahagsreikning,sj;WsstreymisamtskUringumogupplUsingarumliWiutanefna \4 hagsreiknings. '   35.gr.  SkUrslastj;rnar. `     0skUrslustj;rnarskalkomaframyfirlityfirstarfsemihlutaWeigandileyfishafarinu,svo S+! ogupplUsingarumatriWisemmikilvgeruviWmatfjrhagslegristWuhlutaWeigandileyfis " hafaogafkomuhansreikningsrinuerekkikomaframrsreikningnum. #   AWWruleytienframkemurlgumYessumgildaumatriWi,semkomaskulufram  $ skUrslustj;rnar,kvWiVI.kaflalaganr.3/2006,umrsreikninga. !W%   36.gr. #' EndurskoWun. #(   rsreikningurleyfishafaskalendurskoWaWurafendurskoWandaeWaendurskoWunarflagi. $ ) EndurskoWandieWaendurskoWunarfyrirtkiskalekkigegnaWrumstrfumfyrirleyfishafa. v%N!*   EndurskoWandimekkieigastistj;rn,verastarfsmaWurleyfishafaeWastarfaYgu A&"+ YessaWWruenendurskoWun.  '",   VerWiendurskoWandivarviWverulegagallarekstrieWaatriWisemveiktgetafjrhags '#- stWuhlutaWeigandileyfishafaeWaatriWisemleiWatilYessaWhannmundisynjaumrituneWa (z$. gerafyrirvara,svoogefendurskoWandihefurstWutilaWtlaaWlg,reglugerWireWareglur ( semgildaumleyfishafahafiveriWbrotnar,skalendurskoWandigerastj;rnleyfishafaog  rWherraviWvart.    TilkynningendurskoWandaskv.3.mgr.felurekkisrbrotgegnYagnarskylduhvortsem a hnerreistlgumeWasamningi.SkaltilkynnandiekkistaneinskonarbyrgWvegnatil T, kynningarinnar.    AWWruleytienframkemurlgumYessumgildaumendurskoWunleyfishafakvWiIX.  kaflalaganr.3/2006,umrsreikninga.     & a 37.gr. K #  Skilogbirtingrsreiknings.      EndurskoWaWurogundirritaWurrsreikningur'aK ԀleyfishafasamtskUrslustj;rnarskalsendur    rWherrainnantudagafrundirritunensWastalagiYremurmnuWumeftirlokreikningsrs.     HafiaWalfundiveriWsamYykktarbreytingarundirrituWumrsreikningiskalbreyttur wO  rsreikningursendurrWherrainnantudagafraWalfundioggerWgreinfyrirYeimbreyt B  ingumsemgerWarhafaveriW.      rsreikningurleyfishafasamtskUrslustj;rnarskalliggjaframmiafgreiWslustaWhlut   aWeigandileyfishafaogafhenturhverjumviWskiptaaWilasemYess;skarinnantveggjavikna {  frsamYykktaWalfundar. nF   IX.KAFLI   Eftirlit.   38.gr. r EftirlitrWherraogkostnaWurviWeftirlit. e=    RWherrafermeWeftirliteftirlgumYessum. 0   RWherrahefurheimildtilaWfaWgangaWllumggnumogupplUsingumfrleyfishafa  semhanntelurnauWsynlegtilaWsinnaeftirlitisnusamkvmtlgumYessum.RWherraer  jafnframtheimiltaWframkvmaranns;knspilahll,hvaWatmasemer,Yegarhanntelur i YessYrf. \4   RWherraerheimiltaWfYartilbrtstj;rnvaldtilaWframkvmaranns;knskv.2.mgr. ' snuumboWi.    NerstofnaWtilsrstakskostnaWarvegnaeftirlitsinsmeWYtttkusrfr;WramannatilaW  farayfirbnaWeWatkjakostleyfishafaeWaathugasrstaklegahvortskilyrWumYessaralaga `  sfullngtogerYheimiltaWkrefjaviWkomandileyfishafaumgreiWslukostnaWisem S+! stofnaWertilYessuskyni. "   39.gr.  $ EftirlitsmaWur. !W% B  opnunartmaskalvalltveratilstaWar;hWurb;khaldsfr;WureftirlitsmaWur.Fjldi J""& eftirlitsmannavaktfereftirtegund,strWogumfangistarfsemiviWkomandispilahallar. #'   EftirlitsmennspilahlleruskipaWirafrWherratiltveggjarasenn.Eftirlitsmennspila #( hallarltaaWeinsstj;rnrWherra. $ )   EftirlitsmaWurmekkihafaveriWrskurWaWurgjaldYrotaeWahafatengslumviWatvinnu v%N!* reksturhlotiWd;mfyrirrefsiverWanverknaWsamkvmtalmennumhegningarlgum,sam A&"+ keppnislgum,lgumumhlutaflg,lgumumeinkahlutaflg,lgumumb;khald,lgum  '", umrsreikninga,lgumumgjaldYrotaskiptio.fl.ogkvWumlagaumstaWgreiWsluopinberra '#- gjalda. (z$.   EftirlitsmaWurskalverameWllu;hWurleyfishafa. (   LeyfishafiskalgreiWarkissj;WfjrhWsemsvarartilallslauna-ogstj;rnunarkostnaWar  semrkiWhefurafeftirlitsmnnumvegnaeftirlitsspilahllviWkomandileyfishafa.    EftirlitsmannierskyltaWtilkynnarWherraeWalgreglueftiratvikumefhannverWurYess a varaWekkisfariWeftirreglumspilahallaeWaverWihannaWWruleytivarviW;reglu T, framkvmdspilanna.    RWherraskalsetjannarireglurumstarfsskyldur_eftirlitsmanna_.    40.gr.  X Grunurum_peningaYvtti_Ԁo.fl. K #    KomiuppgrunurumaWpeningaskiptitengistpeningaYvttieWaum;regluviWfram    kvmdspilaskalssemverWurYessavartafarlausttilkynnaYaWeftirlitsmanni.Eftirlits    maWurtekurkvrWunumhvortathfiWverWitilkynnttilrWherraeWalgreglu,sbr.6.mgr.   39.gr. wO    41.gr.    Myndbandseftirlit.     0spilahllskalverarafrnvktunmeWmyndavlum.SkaleftirlithaftmeWa.m.k.llum {  aWgerWumskiptikassaogllumaWgerWumviWframkvmdspila. nF   VktunogvarslasamkvmtkvWiYessuskalfullngjaskilnaWilaganr.77/2000,um 9 pers;nuverndogmeWferWpers;nuupplUsinga.    X.KAFLI r  Refsing.  e= 42.gr. 0   XaWvarWarsektum,liggiYyngrirefsingekkiviWbrotisamkvmtWrumlgum,aWbrj;ta  gegneftirtldumkvWumlagaYessaraogreglumsettumgrundvelliYeirra:  ! ! (j90_ikmo"i0J"  i0J2j  1  .3  Ԉ0    1.mgr.4.gr.umaWaWeinssheimiltaWhefjastarfsemireksturspilahallaraWfengnu i rekstrarleyfihjrWherra.i0J݌\4 Ќ  "i0J"  i0Jc2j  2  .3  Ԉ0    2.mgr.4.gr.umaWgrundvellirekstrarleyfissheimiltaWbj;Waupptiltekinspilsem ' talineruuppkvWinu.i0Jc݌ Ќ  "i0J"  i0J2j  3  .3  Ԉ0    3.mgr.7.gr.umskilyrWirekstrarleyfisumbankabyrgW.i0J݌ Ќ  "i0J"  i0J2j  4  .3  Ԉ0    1.mgr.14.gr.umspilakassaogaWaWganguraWYeimsaWeinsheimilaWurviWskipta `  vinum.i0J ݌S+! Ќ  "i0J"  i0JS2j  5  .3  Ԉ0    15.gr.umaWleyfishafiskulisemjaspilareglur,YrsusUnilegarogrWherrasentafrit " afYeim,i0JS݌# Ќ  "i0J"  i0J2j  6  .3  Ԉ0    16.gr.umframkvmdspila.i0J݌ $ Ќ  "i0J"  i0J2j  7  .3  Ԉ0    17.!20.gr.umnotkunspilapeninga,skiptingureiWufjrspilapeninga,skiptinguspila !W% peningareiWuf,eftirlitmeWspilapeningumoguppgjr.i0J݌J""& Ќ  "i0J"  i0J:2j  8  .3  Ԉ0    1.,3.og4.mgr.21.gr.umaWgangsheimildviWskiptavinao.fl.i0J:g݌#' Ќ  "i0J"  i0J[2j  9  .3  Ԉ0    22.gr.umryggisgslu.i0J[݌#( Ќ  "i0J "  i0JO112j  10  .3  Ԉ0    23.gr.umopnunartma.i0JO|݌$ ) Ќ  "i0J "  i0JC112j  11  .3  Ԉ0    24.!28.gr.umskrninguviWskiptavina,geymslugagnaumframkvmdviWskipta v%N!* spilahlloggeymslugagna.i0JCp݌A&"+ Ќ  "i0J "  i0J112j  12  .3  Ԉ0    1.mgr.29.gr.umskilyrWifyrirrWningustarfsf;lks.i0J݌ '", Ќ  "i0J "  i0J112j  13  .3  Ԉ0    30.gr.umbannstarfsmanna,leyfishafa,framkvmdastj;raogstj;rnarmannaviWspila '#- mennskuogm;ttkugjafafrviWskiptavinumo.Y.h.i0J݌(z$. Ќ  "i0J "  i0JO112j  14  .3  Ԉ0    31.gr.umskyldutilaWbregWastviWefgrunurvaknarumspilafknviWskiptavinar,i0JO|݌( Ќ  "i0J"  i0J112j  15  .3  Ԉ0    32.gr.umhsbauk.i0J݌ Ќ  "i0J"  i0J{112j  16  .3  Ԉ0    VIII.kaflaumrsuppgjrogendurskoWun.i0J{݌ Ќ  "i0J"  i0J112j  17  .3  Ԉ0    1.mgr.,5.mgr.og6.mgr.39.gr.um;hWaneftirlitsmann.i0J݌a Ќ  "i0J"  i0J112j  18  .3  Ԉ0    40.gr.umpeningaYvttio.fl.i0J݌T, Ќ  "i0J"  i0J112j  19  .3  Ԉ0    41.gr.ummyndbandsvktun.i0J݌ Ќ   _ikmo(%09p& ,   XI.KAFLI    SkattlagningogrWstfun.   X 43.gr. K #  SkattskyldiraWilar.',     +  Fyrirtkisemrekaspilahallirgrundvellirekstrarleyfisskv.4.gr.skuluskattlgW    samrmiviWfyrirmliYessakafla.     44.gr. B  Spilaskattur.      StofntilsrstaksspilaskattsleyfishafasamkvmtlgumYessumskalfenginnmeWYv   aWafmarkavergarspilatekjurleyfishafa.AllarskattgreiWslurvegnaspilaskattsrennarkis {  sj;W,aWundanskildumYeimgreiWslumsemrennasrstakansj;WsemertlaWYaWhlutverk nF aWstuWlaaWranns;knumogeflameWferWarrrWivegnaspilafknar,sbr.45.gr. 9   Vergarspilatekjurskv.1.mgr.reiknastsvoaWfundinersfjrhWsemlgWhefurveriW  undirhverskonarspilumspilahllleyfishafaogfrhennidreginsfjrhWsemleyfishafi  hefurgreitttformivinningatilviWskiptavinasinnasemogYauframlgsemsafnasthafa r hsbaukleyfishafa,sbr.32.gr. e=   Spilaskatturskalreiknastafspilaskattsstofniskv.1.mgr.,sbr.2.mgr.,fyrirhvertupp 0 gjrstmabilskv.2.mgr.46.gr.semhrsegir:  ! ! (j90_ikmo"i0J"  i0J'2j  1  .3  Ԉ0    AfspilaskattsstofniaWfjrhW200.000.000kr.reiknast40%spilaskattur.i0J'T݌ Ќ  "i0J"  i0JS2j  2  .3  Ԉ0    Afnstu50.000.000kr.eftirfjrhW200.000.000kr.reiknast50%spilaskattur.i0JS݌i Ќ  "i0J"  i0J2j  3  .3  Ԉ0    Afnstu50.000.000kr.eftirfjrhW250.000.000kr.reiknast60%spilaskattur.i0J݌\4 Ќ  "i0J"  i0J2j  4  .3  Ԉ0    Afnstu50.000.000kr.eftirfjrhW300.000.000kr.reiknast70%spilaskattur.i0J݌' Ќ  "i0J"  i0J2j  5  .3  Ԉ0    EftirfjrhWaWupphW350.000.000kr.reiknast80%spilaskattur.i0J݌ Ќ   _ikmo(%09  45.gr. `  Forvarnasj;Wur. S+!   RWherraskalstofnasj;WsemhefurYaWhlutverkaWstuWlaaWranns;knumogeflingu " meWferWarrrWasemmiWaaWYvaWspornaviWspilafknogafleiWingumhennar.Skulu3% # afllumspilaskattiseminnheimturergrundvellilagaYessararennatilsj;Wsins.  $   RWherraskiparsj;WnumYriggjamannastj;rntilfjgurrarasenn.RWherraskipar !W% formannsj;Wsstj;rnar.XskiparrWherrajafnframtvaramennstj;rn.RWherrasetursj;Wn J""& umstofnskr,auknnarireglnaumums;knirogskilyrWiumthlutunfjrmunarsj;Wnum. #'   46.gr. $ ) lagningspilaskatts. v%N!*   Rkisskattstj;riannastlagninguspilaskattsskv.44.gr. A&"+   UppgjrstmabilspilaskattsskuluveraYausmuoguppgjrstmabilvirWisaukaskattshj  '",  skattaWila,sbr.24.gr.laganr.50/1988,umvirWisaukaskatt. '#-   Gjalddagier&   fimmtidagurannarsmnaWareftirlokuppgjrstmabils.Berigjalddagaupp ( helgidageWa'(almennanfrdagfristhannyfirnstavirkandageftir.EigisWaren  gjalddagaskuluskattskyldiraWilar;tilkvaddirskilainnheimtumannirkissj;WsskUrsluum  fjrhWvergraspilateknaogstandaskilgreiWsluspilaskattsins. a   SkUrslurvegnaspilaskattsskuluveraYvformisemrkisskattstj;rikveWur. T,   & a 47.gr.  lagWurspilaskattur.   .   lagWurspilaskatturtelstekki'a: ԀrekstrarkostnaWurskv.31.gr.laganr.90/2003,umtekju  X skatt. K #    SkattkrafagrundvellilagaYessaraskalnj;tartthWarskv.3.tlul.110.gr.laganr.    21/1991,umgjaldYrotaskiptio.fl.,viWslitameWferWeWagjaldYrotaskiptisamaaWila      48.gr. wO  Skattlagninghsbauks. B  ^   Fjrmunirsemsafnastfyrirhsbaukskv.32.gr.,aWundanskildumYeimfjrmunumsem    leyfishafiskilursrgrundvelli2.mgr.32.gr.,teljastekkitilteknaleyfishafasemberaW   skattleggjaheldurskalskattlagningYeimfjrmunumeinvrWungueigasrstaWformitku {  tekjuskattsviWtgreiWsluumrddrafjrmunaformilaunatilstarfsmannaleyfishafa. nF Ѐ  49.gr.  Skattlagningannarrateknaleyfishafa,lagning,eftirlit,krur,innheimtaogviWurlg.    Fyrirtkjumsemrekaspilahallirgrundvellirekstrarleyfisskv.4.gr.beraWgreiWatekju r skattognnuropinbergjld,semalmennterulgWhrlandi,eftirYeimreglumsemum e= Yaugildasamkvmtlgumhverjumtma,nemaaWYvleytisemmlterannanveg 0 lgumYessum.    AWWruleytiengreinirYessumlgumferumlagningu,eftirlit,kruroginnheimtu  skattssamkvmtkvWumlaganr.90/2003,umtekjuskatt,sbr.IX.!XIV.kaflaYeirralaga. i VarWandiviWurlgersrstaklegavsaWtilXII.kaflalaganna. \4   XII.KAFLI   TmiskvWi.   50.gr. `  ReglugerWarheimild. S+! =  RWherraerheimiltaWmlannarfyrirumframkvmdskattlagningargrundvellilaga " YessarareglugerW. #   51.gr. !W% Gildistaka. J""&   LgYessiWlastYegargildi. #'   52.gr. $ ) BreytingWrumlgum. v%N!* D  ViWgildistkulagaYessaraverWureftirfarandibreytingalmennumhegningarlgum,nr. A&"+ 19/1940,meWsWaribreytingum:0staWorWsins?fjrhttuspili 2.mlsl.181.gr.og2.mgr.  '", 183.gr.lagannakemur:;lgmtufjrhttuspili;ogstaWorWsins?fjrhttuspil 1.mgr. '#- 183.gr.og184.gr.lagannakemur:;lgmttfjrhttuspil. (z$. Ї   &  kvWitilbrWabirgWa. ( I.     LgYessiskuluendurskoWuWinnansjrafrgildistkuYeirra.    II.  T, {  RWherraeraWeinsheimiltaWgefateittrekstrarleyfigrundvellilagaYessara.'(  #dgg  GreinargerW.#ggdJ   \ I.Inngangur!tilefnilagasetningar.   X   FjrhttuspilhafafylgtmannkyniumaldirogmrekjasguYeirraafturtiltmaBabU K #  lonumanna,R;mverja,GrikkjaogKnverja.XessispilhafaY;tekiWbreytingumogsmm    samanorWiWfjlbreyttarioghYr;aWri.      FyrstalagakvWislensksrttarumhappdrttioghlutavelturvarfestlgriW1926og   hafakjlfariWmargvsleglgveriWsettumrekstureinstakrategundahappdrttaogfjr wO  httuspila.SemdmimnefnavorulgsemheimiluWud;msmlarWherraaWveitaleyfi B  fyrirveWmlastarfsemivegnakappr;WursogkappreiWa,ogveriWhfWugildifrrinu1945,    felldrgildiYegarlgumhappdrttivorusettriW2005.     0slandihefurnokkurumrWafariWframundanfrnumrumumhvortrttsaWlg {  leiWaheimildtilrekstursspilahalla,ensamkvmtalmennumhegningarlgum,nr.19/1940, nF errefsivertaWframfleytasrmeWfjrhttuspili,sbr.183.gr.laganna.XerjafnframtlgW 9 refsingviWYvaWstundafjrhttuspilogveWmlatvinnuskyniogkomaWrumtilYtttku  Yeim,svoogaWhafabeinareWa;beinartekjurafYvaWltaYaufaraframhsakynnum  snum,sbr.184.gr.laganna. r   StaWreyndinersaWYrttfyrirframangreindkvWialmennrahegningarlagahefurgtt e= kveWinnarYversagnarslenskumlgumYarsemUmisfjrhttuspilhafaveriWheimiluW 0 grundvellisrlagasvosemhappdrtti,lott;,getraunirogspila-/sfnunarkassar.Xannigeru  fyrirhendimargvslegirmguleikarfyriralmenningtilaWstundafjrhttuspilsemeruheimil  samkvmtgildandilggjf. i   XessutilviWb;tarhafamguleikaralmenningstilaWstunda;heimilfjrhttuspileinnig \4 aukistverulegaundanfarinrogmargflduWusttkifritilYtttkufjrhttuspilummeW ' tlvuvWingunni.TilmarksumYessaYr;unmsjaWfjlmiWlumeruauglUstarvefsWur  sembj;WaalmenningiaWgangaWfjrhttuspilum.UmeraWrWavefsWursemallajafnaeru  vistaWarutan0slandsogeigaslenskstj;rnvldYarafleiWandilitlasemengamguleikaYv `  aWhafaeftirlitmeWYeimeWasetjaumYrreglur,sbr.Hrd.577/2008.XhafafjlmiWlarog S+! lgreglatrekaWgreintfrYvaW;lgmtirspilasalirsureknirhrlandi.0lj;siframan " greindsererfittaWfestafingurYaWhverseWlisframboWfjrhttuspilum0slandieruog # ennfremurhvertumfangYessframboWser.GildandilggjfhefurYanniggertYaWaWverkum  $ aWkveWinstarfsemihefurYegarveriWheimiluWennnurstarfsemiafsamameiWi,semvitaW !W% eraWYrfst0slandiogvirWistfaravaxandi,stendurutanallseftirlitseinskonarsvartholi. J""&   MarkmiWfrumvarpsYessaeraWsetjaalmennalagaumgjrWumreksturspilahalla0slandi. #' MeWfrumvarpinuerYanniglagttilaWkveWinleyfisskyldstarfsemispilahalla0slandiverWi #( heimiluWogerYaWnUmlilgum.VegnaeWlisYessararstarfsemierrkherslalgWYaW $ ) frumvarpinuaWgeraskilmerkilegagreinfyririnntakileyfisveitingar,skilyrWumfyrirveit v%N!* inguleyfisogskilyrWumsettumumleyfishafa.XerjafnframtkveWiWumtiltlulegaum A&"+ fangsmiklarskyldursemfyrirhugaWeraWleggjaleyfishafaenYaWerraunsrstaktmark  '",  miWfrumvarpsYessaaWmlafyrirumeftirlitmeWstarfseminni.ErlagttilaWeftirlitverWi '#- umfangsmikiW,entilaWauWveldastj;rnvldumeftirlitshlutverkiWerulagWar&   rkarskyldur ( leyfishafatilaWskrogveitastj;rnvldumfullngjandiupplUsingar.'(*Ԁ    RauninersaW0slandereittfrrarkjavestrnumheimisembannarreksturspilahalla,  enreksturspilahallaerheimilaWurnnastllumEvr;purkjumaW0slandiogNoregiundan a skildum.HvaWvarWarNoregerrttaWgetaYessaWnUlegumstj;rnarsttmlarkisstj;rnar T, flokkannaYarlandierkveWiWumaWafnemaeigibannviWfjrhttuspilumogheimila  fjrhttuspilNoregi.ReksturinnerjafnanhWurleyfumhinsopinberaogumhanngilda  afarstrangarreglurogeftirlitiWermikiW.ViWsamningufrumvarpsYessavarhfWtilhliW   sj;narsamsvarandilggjfNorWurlndum,Yeinnahelstdnsklggjf.  X Dnsklggjf.      UmrWaumlgleiWinguspilahallaDanmrkuf;rframundirloknundaratugarins.    UmrWaneinkenndistafspurningumogsvrumumhvaWkmidanskriatvinnustarfsemivel,   hagsmunumrkissj;WsoghvorthgtvriaWtryggjangilegteftirlitmeWstarfseminni.Um wO  rWunnilaukYannigaWstarfsemispilahallavarleyfWmeWsamYykktlagaYarumdanska B  YinginuriW1990.      0umrWunnivarmikiWhorfttilferWaYj;nustunnaroghagsmunahennar.Veltvarupp   Umsumspurningum,m.a.hvernigstaWaKaupmannahafnaryrWibesttryggWsamkeppnium {  ferWamennviWaWrarhelstuborgirEvr;pu.EinnigvarYvveltupphvortlgleiWingspilahalla nF mundistyrkjastWuborgarinnar.XvarsrstaklegahorfttilmguleikaKaupmannahafnar 9 aWffleiriskemmtiferWaskipogrWstefnurtilborgarinnar.NiWurstaWanafYeirriumrWu  varsaWlgleiWingspilahallamundibtasamkeppnisstWuferWaYj;nustunnarogveitarkis  sj;Wiauknartekjur.XhafWiYaWeinnighrifaWYessumtmaferWuWustdanskirrkis r borgararauknummlitilborgaYarsemspilahallirvoruleyfWar.ViljivartilaWstWvaY e= Yr;un.XaWvarY;fleirasemleidditilYessaWkveWiWvaraWlgleiWaheimildtilreksturs 0 spilahallaDanmrku.Yessumtmavorumargir;lglegirspilasalirreknirKaupmanna  hfnogvWarDanmrkusemgreidduenginopinbergjldogsttuekkiopinberueftirliti.  OftarenekkitengdistreksturinnskipulagWriglpastarfsemi.LgleiWingspilahallavarYv i m.a.rkstuddmeWYvaWhnvriframlagstj;rnvaldatilbarttugegnskipulagWriglpa \4 starfsemi. '   XannighfWusj;narmiWvarWandieftirlitverulegaYUWinguumrWunniumlgleiWingu  DanmrkuenjafnframtvarlitiWtilfyrirsjanlegsfjrhagslegsg;Warkissj;Wsaflg  leiWingu.0samrmiviWYessisj;narmiWvarsleiWfarinDanmrkuaWgerarkarkrfurtil `  eftirlitsogskrningarogskyldalgWleyfishafaaWstandaaWumfangsmikilliskrningu S+! viWskiptavinumsnumtilaWtryggjaryggiogeftirlit.AukYesssemleyfishfumvargertaW " veitastj;rnvldumogeftiratvikumlgreglugreiWanaWgangaWupplUsingumYvskyniaW # auWveldaYeimaWfullngjaeftirlitshlutverkisnu.XvarfarinsleiWaWskattleggjahagnaW  $ spilahallanokkuWhttDanmrku.FullyrternaWstarfsemihinna;lgleguspilasalahafi !W% lognasttafframhaldiaflagasetningunni,endaekkisamkeppnishfirviWlglegarspila J""& hallirsemstastrngueftirliti.Xerlj;staWlgleiWingstarfseminnarhefurskilaWrkissj;Wi #' DanaverulegumtekjumsemekkiskiluWusrtilrkisinsYegarslkurreksturvarrekinn;lg #( lega. $ )   gtstthefurveriWumYkvrWunDanaaWheimilareksturspilahalla.SkiptirmliaW v%N!* straxupphafivarlagtbannviWaWgengif;lksaWspilaslumundirtilteknumaldrioggerWar A&"+ skilyrWislausarkrfurtilgestaaWsUnapers;nuskilrki,vegabrfeWakuskrteiniviWkomu  '", spilahll.XerulagWarkvaWirleyfishafaumupplUsinga-ogeftirlitsskyldugagnvartspila '#- fklum.XesserkrafistaWeinstaklingumsemoftvenjakomursnarspilahallirsukynnt (z$. meWferWarrrWiogYerspilahllumgertskyltaWbj;WallumviWskiptavinumYann ( mguleikaaWtilokasigfrspilahll.XhafaspilahallirtilaWmyndaltiWtbaupplUsinga  bklingasemliggjaframmispilahllumumspilafknogmeWferWarrrWisemboWieru  fyrirspilafkla,entilsamanburWarmgetaYessaWslkteftirliterekkitilstaWarhrlandi a aWYvervarWarsfnunar-/spilakassaverslunumeWaveitingastWum.Afranns;knumm T, sjaWriW2005varalgengispilafknaraWeins0,1%Danmrkuhjeinstaklingumaldr  inum18!74ra,lgstallraNorWurlndum.Xhefurtminnleittlj;saW;ttiumpeninga  YvttivarstWulausYarsemspilahallirveitaekkikvittanirfyrirvinningumogflestum   tilfellumeraWeinsheimiltaWskiptaspilapeningumfyrirreiWuf.  X   RtteraWgetaYessaWDanmrkuhafasj;narmiWvarWandistaWsetninguspilahallahaft K #  mikiWvgiYegarmaterlagtums;knirumleyfi.DanirhafataliWheppilegastaWspilahallir    sustaWsettarinnanborgarYannigaWaWgengieftirlitsaWilaoglgreglusgreittenY;ekki    miWbjarkjarnaviWkomandiborgarYarsemYaWertaliWfarabeturYvaWeinstaklingar   YurfiaWtakakvrWunumaWgerasrferWspilahllfremurenaWYeirdettiinnafgtunni. wO  XhefurYaWveriWtaliWjkvttefstaWsetningertilYessfallinaWverasrstaklegaaWgengileg B  fyrirferWamennoghefurYvveriWalgengtbWiDanmrkuogvWarEvr;puaWstarfrkja    spilahallirnlgWviWh;teleWaannanferWamannatengdanrekstur.ErrttaWhfWshliW   sj;nafsj;narmiWumYessumvarWandistaWsetninguspilahallaYegarmaterlagtums;knir {  umleyfihrlandi. nF   ReynslaDanaafspilahllumhefurveriWg;WlktogaWframanhefurveriWrakiWoghafa 9 YeirmeWsWaribreytingumnokkuWslakaWYeimrkukrfumsemupphaflegavorufyrir  hendidanskrilggjf,m.a.meWaukinnitfrslureglnaformireglugerWastaWlaga.  FrumvarpYettatekurY;miWafstrangastaskilnaWidanskralagaeinsogYauvoruviWupphaf r leyfisveitingaDanmrkuaukYesssemgerWareruauknarkrfurfrumvarpiYessutilleyfis e= hafaogeftirlits.ShugmyndafrWierlgWtilgrundvallarfrumvarpiYessuaWgerarkar 0 krfurtilleyfishafaoghafarkteftirlitmeWstarfseminnienaWreynslankunnihugsanlega  sWaraWleiWalj;saWslakamegikrfumhrlktoggertvarDanmrku.   II.Tilgangurlagasetningaroghagsmunirafhenni.  \4   HagsmuniraflgleiWinguleyfisskyldsrekstursspilahalla0slandierumargYttiren ' umrWusWusturahefurWrufremurveriWvsaWtilYriggjaYtta.0fyrstalagimundislk  lgleiWingveralklegtilaWstyWjaogeflaferWamannaYj;nustumeWauknumafYreyingar  mguleikum,fjlbreyttariferWamnnumoglenginguferWamannatmabilsins.0Wrulagi `  mundilgleiWinginleiWatilaukinnateknafyrirrkiogsveitarflgogtryggjaYannignUtt S+! innstreymifjrmagnsrkissj;W.0YriWjalagivrimeWlgleiWinguhgtaWkomastarfsemi " semYegarYrfst0slandiundirheimumognetinuundireftirlit,veitaviWskiptavinum # rttarverndogsendaskUrskilaboWumhverjirYaWerusemeigaerinditilaWstundafjrhttu  $ spil.XessiatriWifelaekkiaWeinssrhvatafyrirlagasetninguheldurmarkaYauaWnokkru !W% tilganglagasetningarinnar. J""&   FerWaYj;nustaereinafstrstuatvinnugreinumheiminumdag.0slandihefurveriW #' grWarlegurvxturgreininniundanfarinroghefurerlendumferWamnnumsemskja #( landiWheimfjlgaWtilmuna.MikilvgteraWhlavelaWferWaYj;nustunniendahefurhn $ ) UmisjkvWhrifslenskthagkerfi.LiWurYveraWbj;WauppsemfjlbreyttastaafYrey v%N!* inguhvorutveggjatilaWlaWaaWfleiriogfjlbreyttariferWamennogeinstilaWtryggjasam A&"+ keppnishfniokkarviWnnurvestrnrki,sembj;WauppafYreyingarferWirspilahallir.  '",   FjlbreytileikiYeirraferWamannasemheimskjalandiWhefurveriWaWaukastundanfarin '#- roghefurYaWveriWYtturvextiferWaYj;nustunnarhrlandi.0Yvsamhengimm.a. (z$. nefnaaWvaxandimlihefurorWiWvinsltaWhaldahrrWstefnurogstrrisamkomur.tla ( maWfjlgunafYreyingarmguleikakomitilmeWaWstyWjamjgviWYessaYr;unogalmennt  veratilYessfalliWaWaukafrekarvinsldirlandsins.HefursagansUntaWstaWirYarsem  fjrhttuspilstandaferWamnnumtilboWahafaaukiWaWdrttaraflfyrirferWamenn.Mtla a aWYaWauWveldiaWilumsviWiferWaYj;nustunnaraWmarkaWssetjasigalYj;WavsuaukYess T, semleyfishafarsjlfirerulklegirtilaWkostamarkaWssetninguYj;nustusinniog0slandi  erlendrigrundu.    AukinaWs;knferWamannatillandsinsmundieWlimlssamkvmtleiWatilaukinnagjald   eyristekna.XaWeittmundiekkiaWeinsaukahagvxtheldureinnighafajkvWhrif  X gjaldeyrisjfnuWhrlandi.XaWmgangatfrYvaWferWamennkomiekkihingaWtilYess K #  einsaWstundaspilahallirheldurnUtiYeirsreinnigannarskonarYj;nustusemhrerboWi    ogstundiviWskiptiviWverslunareigendurhrlandi.XannigmundumargiraWilarfjlbreytt    umogafleiddumgreinumjafnframtnj;tag;WsaffjlgunferWamannasvosemverslunar   menn,aWilarveitingaslu,leigublstj;rarogaWriraWilarsemseljaskemmtunhverskonar wO  einsogskoWunarferWireWaannarskonarafYreyingusvofeinirsunefndir.MeWauknufram B  boWiafYreyingarmguleikaerennfremurlklegtaWferWamannatmabiliW0slandikomitil    meWaWlengjastogaWdreifinglagsvegnaferWamannaverWijafnari.     0samrmiviWframangreintogreynsluannarraYj;WaaflgleiWinguleyfisskyldraspila {  hallastandalkurtilYessaWspilahallirmuniopnafyriraukiWinnstreymifjrmunaslenskt nF hagkerfi,aukagjaldeyrisjfnuW,lengjaferWamannatmabiliWhrlandiogstuWlaaWauknum 9 atvinnutkifrumogaukinniatvinnuskpuninnanferWaYj;nustunnar.Lgfestingheimild  tilaWrekaspilahll0slandierYvlklegtilaWverWamikillyftistngfyrirferWaYj;nustuna  hrlandiogttiaWgetagegnthlutverkisamflagslegshvatafyrirefnahagsYr;unslensks r samflags. e=   EfnahagslegurvinninguraflgleiWingurekstursleyfisskyldraspilahallaerekkiaWeins 0 bundinnviWatvinnuskpunvegumleyfishafaog/eWahrifferWamannaYj;nustu,Yvhann  felstekkihvaWsstYvaWhagnaWuraflglegrileyfisskyldristarfsemigeturveriWskatt  lagWur.HefurveriWtlaWaW0slendingareyWiummilljarWikr;nafjrhttuspilnetinu i hverjuriogsmarkaWurfervaxandi.0slenskarkiWerYvaWverWaafverulegumtekjum \4 meWYvaWskattleggjaekkiYstarfsemisemYegarertilstaWar.FrirkiWYleiWaWlgleiWa ' ogskattleggjastarfsemiYessusviWivriYannighgtaWtryggjafrekarainnstreymifjr  munatilrkissj;Ws,semgtikjlfariWnUttYfjrmuniheilbrigWis-eWamenntakerfiW,  samgngumleWaannaWYaWsemlggjafinnhverjumtmatelurnauWsynlegttilaWbta `  samflagiW.EinsogWurhefurkomiWframf;ruDanirYleiWaWskattleggjahagnaWaf S+! starfsemisviWifjrhttuspilanokkuWhttoghafannurngrannalndokkarjafnframtfariW " YleiW.0YessufrumvarpiergertrWfyrirYvaWfarasmuleiW. #   XaWerY;ekkiaWeinshinnefnahagslegivinningursemmlirmeWlgleiWingustarfsemi  $ semgengurtfjrhttuspil.EinsogfyrrgeturerYaWflestravitorWiaWaWgengiaWfjr !W% httuspilumfyriralmenning0slandiernYegarfyrirhendi,bWiformilglegrarstarf J""& semisemheimiluWhefurveriWmeWsrlgumog;lglegrarstarfsemisemferframneWan #' jarWar,;lglegumspilaslumeWanetinu. #(   Hin;lglegastarfsemierutanopinberseftirlits.XeirsemeigaviWskiptiviWslkastarfsemi $ ) eruaWmrguleytinrttarstWuogeigahttuaWverWafyrirbarWinusvikum.Xerlj;st v%N!* aWkrfurbWab;gavegnaviWskiptaYessaranj;taekkilgverndar,YanniggetaYeirsem A&"+ hafaatvinnuafYvaWbj;WafjrhttuspilekkifariWmeWkrfursnarhendurviWskipta  '", vinumlginnheimtuogaWsamaskapihafaviWskiptavinirnirengatryggingufyrirYvaWf '#- vinningasnagreiddat.MeWlgleiWinguleyfisskyldsrekstursspilahallavrihgtaWhafa (z$. eftirlitmeWYeirristarfsemisemYegarerboWin0slandioghgtvriaWveitaviWskipta ( vinumeWaneytendumrttarverndsemYeirhafaekkigrundvelligildandilggjafar.    XereinnigrttaWltatilYessaWvefsWurYrsembj;Wauppfjrhttuspilgera  viWskiptavinumsnumkleiftaWstundafjrhttuspilhvaroghvenrsemer.XvirWastlitlar a eWatakmarkaWaraWgangskrfurverafyrirhendivefsWumsemYessum.Xanniggetabrn, T, ungmenniogaWrirvarnarlausiraWilarveriWYtttakendurslkumvefsWum,semteljaverWur  varhugavert,enyfirvldeigaY;eWlimlsinssamkvmtafarerfittmeWaWsinnaeftirlitimeW  slkristarfsemi.MeWlgleiWinguleyfisskyldsrekstursspilahallaersamhliWalagttilaWskUr   kvWivarWandiaWgangskrfurverWilgfest,tilaWmyndaskilyrWiumaWviWskiptavinir  X spilahallahafinW21rsaldri.SlkskilyrWisendaYauskilaboWtviWaWfjrhttuspilsu K #  hugsuWeinvrWungufyrirfullorWnaeinstaklingasemhafangileganYroskatilaWtakaYtt    Yeim.      Shorfttilngrannalanda,t.d.Danmerkur,msjaWlkurstandatilYessaWlgleiWing   heimildtilrekstursspilahallarhrlandileiWitilYessaW;lglegspilastarfsemileggistaf wO  ogstarfseminfristuppyfirborWiWogundiropinberteftirlit.MleiWalkumaWYvaW B  rekstur;lgmtraspilasalamunikjlfariWeigaerfittumviklj;siYessaWYeiryrWuekki    samkeppnishfir.MeWYessuerslensklggjfeinnigaWlguWaWYeimraunveruleikasem   erfyrirhendiogskUrskilaboWsendumaWspilamennskaskulistunduWafbyrgW,undir {  eftirlitiogaWeinsafaWilumsemerutilYessbrir. nF  III.Meginefnifrumvarpsins.     MarkmiWfrumvarpsinser,einsogWurhefurkomiWfram,aWsetjaalmennalagaumgjrW  umspilahallir0slandi.0fyrstakaflafrumvarpsinseraWfinnakvWiummarkmiWlaganna r oggildissviW.XerYaraWfinnaorWskUringar,skilgreiningarhelstuhugtkumlaganna. e= Annarkaflifrumvarpsinsfjallarumannarsvegarrekstrarleyfiogveitinguslksleyfisoghins 0 vegarumafturkllunleyfis.0fyrrihlutakaflanseraWfinnakvWisemkveWaumhver  veitileyfitilreksturs,hvaWastarfsemitelstleyfisskyldstarfsemi,hvernigskjaskalumleyfi,  skilyrWifyrirleyfisveitingu,hvenrsynjamegiumleyfio.fl.XereinnigaWfinnakvWi i umtilkynningarskyldarbreytingarogumendurnUjunrekstrarleyfis.0sWarihlutaannarskafla \4 erfjallaWumafturkllunrekstrarleyfis,kveWiWerumhvaWatilfellumheimiltsaWaftur ' kallaleyfioghvernigafturkllunskulitilkynnt.0YriWjakaflafrumvarpsinsmfinnakvWi  umspilakassa,spilareglurogframkvmdspilaogYerfj;rWakaflaaWfinnakvWium  spilapeningasemnotaskalspilahll.0fimmtakaflaeraWfinnakvWiumaWgangskrfur, `  eneinstaklingumundir21rsaldrier;heimillaWganguraWspilahllum.0kaflanumereinnig S+! aWfinnakvWiumskyldutilaWhafaryggisgsluspilahll,umheimildleyfishafaaW " innheimtaaWgangseyriogumopnunartmaspilahallar.0sjttakaflaeraWfinnakvWium # skrninguviWskiptamanna.SpilahllerskyltaWskrupplUsingarumsrhvernviWskiptavin  $ viWkomuspilahllsemogaWtakalj;smyndafhonum.0kaflanumeraWfinnakvWium !W% skyldutilgeymsluupplUsingatiltekinntmaogeyWinguaWYeimtmaloknum.EinnigeraW J""& finnakaflanumkvWiumheimildviWskiptamannatilaWsetjasjlfasigbannlistahj #' spilahllYannigaWviWkomandismeinaWuraWganguraWspilahllinni.XerkaflanumaW #( finnaheimildtilYessaWskrupplUsingarumrefsivertathfiviWskiptamannaaWtilteknum $ ) skilyrWumuppfylltum,semogumskyldutilaWvarWveitaggnumframkvmdviWskipta v%N!* spilahll.0sjundakaflafrumvarpsinseraWfinnakvWiumstarfsf;lkspilahalla,m.a.um A&"+ skilyrWifyrirrWninguogumbannviWspilamennskustarfsmanna.0kaflanumerjafnframt  '", kveWiWumskylduleyfishafatilaWsjtilYessaWkomiuppgrunurumspilafknhjviW '#- skiptavini,aWYshonumkynntsrWgjfogYaumeWferWarrrWisemstandaspilafklum (z$. tilboWa.XerlokakvWikaflanskveWiWumheimildleyfishafatilaWhafahsbauk ( spilahlloghvernigfaraskalmeWframlgsemsafnastsamanslkumbauk.0ttundakafla  eraWfinnakvWiumrsuppgjrogendurskoWun.0nundakaflaeraWfinnakvWium  eftirlitmeWspilahllensamkvmtfrumvarpinuhefurinnanrkisrWherraeftirlitmeWspila a hll.XergertrWfyrirYvaWvalltstilstaWaropnunartmaspilahallar;hWurb;khalds T, fr;WureftirlitsmaWursemlUturstj;rnrWherra,enekkistj;rnendumspilahallar.Jafnframter  kaflanumaWfinnakvWiertekurtilgrunsumpeningaYvttiogumskyldutilaWviWhafa  rafrnavktunmeWmyndavlumspilahll.0tundakaflaeraWfinnakvWiumrefsingu   viWbrotilgumYessumogelleftakaflaeraWfinnakvWiumskattlagninguteknaspila  X halla.Loksert;lftakaflaaWfinnakvWiumgildistkuoggildistmalaganna. K #    UmefnifrumvarpsinsvsastaWWruleytitilathugasemdaviWeinstakargreinarhreftir.     IV.Lagabreytingar.      MeWfrumvarpiYessuergerWtillagaaWbreytingu181.,183.og184.gr.almennrahegn wO  ingarlaga. B    0181.gr._alm_._hgl_.,lktogkvWiWhlj;Warn,eraWfinnaheimildtilaWrefsaeinstaklingi    semaflarsrframfrslumeW;lgmtum;ti,svosemmeWfjrhttuspili.Xer183.og   184.gr.almennrahegningarlaga,lktogkvWinhlj;Wan,lgWrefsingviWYvaWstunda {  fjrhttuspilogveWmlatvinnuskyniogkomaWrumtilYtttkuYeim,svoogaWhafa nF beinareWa;beinartekjurafYvaWltaYaufaraframhsakynnumsnum.MeWWrum 9 orWumerbannaWaWstundafjrhttuspileWaveWmlatvinnuskyni,aukYesssemYeimer  lturslkastarfsemifaraframsnumhsakynnumgeturveriWgerWrefsing.XriWjaaWilaer  Yv;heimiltaWhafatekjuraffjrhttuspilumeWahUsaYstarfsemihsakynnumsnum. r   OrWalagfyrrgreindrakvWavsarneinvrWungutilfjrhttuspilanYessaWgerWurs e= srstakurskilnaWurum;lgmtiendahafafjrhttuspilframtilYessaveriW;lgmt.Ef 0 frumvarpYettanrframaWgangaerhinsvegarbiWaWsamYykkjaaWfjrhttuspilgetiveriW  boWinframhrlandimeWlgmtumhttigrundvellileyfis.VegnaYessaYarfaWgera  greinarmunfyrrgreindumkvWumalmennrahegningarlagaannarsvegarlgmtumog i hinsvegar;lgmtumfjrhttuspilum.XvernauWsynlegtaWgeraminnihttarbreytingu \4 orWalagikvWannaYannigaWvsaWverWitil;lgmtis,oglgmtstarfsemisemframfer ' grundvellileyfisfrrWherraYannigtekintfyrirgildissviWkvWanna.    AthugasemdirviWeinstakargreinarfrumvarpsins. `    Um1.gr. S+!   0kvWinuermarkmiWlagannaskilgreint.MeginmarkmiWYeirraeraWheimilastarfsemi " spilahalla0slandigrundvellileyfisveitingarrWherra.EnnfremurerYaWmarkmiWlaganna # aWllslkstarfsemifariframundiropinberueftirlitiogaWstarfseminniverWisettalmenn  $ lagaumgjrWsemkveWim.a.umhaskattlagninguspilatekjum.ErumaWrWanUmli !W% slenskrilggjfYarsematvinnustarfsemisemgerthefurtspilamennskuafYessumtoga J""& hefurframtilYessaaWmeginstefnutilveriW;heimilaWlgumY;aWundantekningarhafi #' veriWgerWargrundvellisrlaga.XrttfyrirYaWhafa;lglegirspilaklbbarlengiveriWstarf #( rktirhfuWborgarsvWinuogvWar,aukYesssemfjlmargarheimasWurveraldarvefnum $ ) bj;Waupphverskonarfjrhttuspil.Xannighefursstarfsemi,semstefnteraWlgleiWa v%N!* grundvellileyfisveitinga,Yrifisthrlandinnokkurseftirlitsundirheimum,efsvomaW A&"+ orWikomast.MeWlgleiWinguYessuformierYannigstefntaWYvaWupprtaYessa;lg  '", mtustarfsemiogbj;WaalmenningiuppnUjanafYreyingarmguleikasemhWurerstrng '#- umskilyrWumogeftirliti.ErlagttilgrundvallaraWslkspilamennskaskuliaWeinsfarafram (z$. grundvellileyfisveitingarrWherraogYannigtryggtaWhnverWibyrg,allsherjarreglu ( verWihaldiWuppioghamlaWverWigegnskaWlegumhrifumspilamennsku.    MeWYvaWheimilastarfsemispilahalla0slandigrundvellileyfisveitingarrWherram  gerarWfyrirUmsumafleiddumafleiWingumlgleiWingar,semY;eruekkibeinmarkmiW a laganna.XannigmgerarWfyriraWtekjuflunrkissj;Wsaukist,jkvWumhrifumferWa T, mannaiWnaW,aukYesssemviWskiptavinirrekstrarafYessuformigetannotiWrttarverndar  vegnaviWskiptasinna.    Um2.gr.  X ϛ  0kvWinuergerWgreinfyrirgildissviWilaganna.GerterrWfyriraWlgingildium K #  starfsemispilahallasemreknareruatvinnuskynihrlandigrundvellileyfisveitingar    rWherra.FrumvarpiWgerirrWfyriraWlgYessigildisemsrlgumfjrhttuspilYausem    leyfishfumverWurgrundvellilagaYessaraheimilaWaWbj;Wauppspilahllumsnum.   HafaberhugaaWUmsargerWirfjrhttuspilaeruYegarheimilaWar0slandi,tilaWmynda wO  UmsargerWirhappdrtta,lott;ogfleiraogumYaufjrhttuspilgildasrreglur,sbr.lgnr. B  38/2005,umhappdrtti,oglgnr.59/1972,umgetraunir.Bj;Wispilahalliruppeitthvert    afYeimfjrhttuspilumsemYegarhafaveriWheimiluWgrundvelliannarralagaenYessara   gildaviWkomandilgsemsrlggagnvartlgumYessum. {    Um3.gr. 9 O  MeWkvWinuerulagWartilhugtakaskilgreiningarsemnauWsynlegarYykjatilaWauW  veldarasaWttasigmerkinguhugtakasemfinnamvWogdreiffrumvarpinu.Yetta  einkumviWumskilgreiningarhugtkumsemekkieigasrhliWstWuslenskumlgumog r erusumYeirranUmlislenskritungu,svosemhugtkinspilahll,hsbaukurogspila e= peningar. 0   HvaWvarWarhugtakiWspilahllYfelurYaWstuttumlisrtilvsuntilstarfsstWvar  leyfishafa(e.casino).ErYannigmeWhugtakinuvsaWtilYesssamkomustaWarYarsemleyfis  hafistundarYleyfisskyldustarfsemisemlgYessitakatil.nnurhugtkYarfnastekki i nnariskUringa. \4   XerhugtakiWspilakassiskilgreint4.tlul.kvWisins.HugtakiWspilakassisrnokkra ' fyrirmyndaWYvervarWarhlutlgaeiginleikahugtakaskUringusfnunarkassasemfram  kemurlgumnr.73/1994,umsfnunarkassa.MeWhugtakaskUringunnierleitastviWaWgera  frekarigreinfyrir;lkumeiginleikumslkrakassaenYeirhafatekiWbreytingumgegnum `  tWinaogerutildmisdagflestirvlrnirmeWsnertiskjm.:hWhlutlgumeiginleikum S+! skiptirmestumli,aWYvervarWarskilgreininguhugtakinu,YaWsrstakainntakspilakassa " aWfelasrfjrhttuspilYarsemvinningargrundvallastafrWtknaenthlutunvinninga # byggisttilviljun.XberaWgetaYessaWhugtakiWspilakassifrumvarpiYessutekurraun  $ tilsmu,eWaa.m.k.samskonar,kassaoggildandilgumsfnunarkassa.HinsvegarerannaW !W% hugtaknotaWlgumumsfnunarkassalj;siYessaWumeraWrWakassasemstarfrktir J""& erufjrflunarskynifyrirtiltekinsamtkogflg,sbr.almennarathugasemdirviWfrumvarp #' YaWervarWaWlgumnr.73/1994,umsfnunarkassa. #(   Um4.gr. v%N!*   01.mgr.errttuWsmeginreglagildandirttaraWfjrhttuspilsuaWmeginstefnutil A&"+ ;heimil.XrttfyrirmeginregluYessaerkvWinukveWiWumheimildrWherratilaWveita  '",  leyfifyrirkveWnumrekstrisembyggistfjrhttuspilum. '#-   02.mgr.ermltfyrirumaW&   leyfishafasheimiltaWhefjastarfsemiaWfengnurekstrar ( leyfi,aukYesssemgerWergrein'(ثfyririnntakislkraleyfameWupptalningudmaskyni.Um  eraWrWayfirheitisemhelstutegundirspilasemboWiWeruppspilahllumfallaundir,svo  semhverskonarrllettu-ogteningaspilogYekktirspilaleikirlktogbakkarat,tuttuguog a einnogp;ker.0kvWinuereinnigalmenntilvsuntilYeirraspilasemboWiWerupp T, alYj;WlegumspilahllumenrtteraWgetaYessaWslkspilhafaalmenntkveWinogskUr  einkenniY;aWnkvmarspilareglurkunniaWveraeitthvaWbreytilegar.VegnaYessa,og  lj;siYessaWleyfishfumerheimilaWsamkvmtkvWumlagaYessaraaWsetjasreigin   spilareglur,erhvorkitaliWtktnnauWsynlegtaWskilgreinaspilinmeWnkvmarihtti.  X XannigerYaWlagthendurleyfishafaaWkveWahvaWaspilYeirkj;saaWbj;WaviWskipta K #  vinumsnumuppgrundvellileyfasinna.FyrirmliannarrakvWalagaYessarageraYaW    Y;aWverkumaWrWherrahefurundirhndumhverjumtmaupplUsingarumframboW    leyfishafa,frtilkynningarumbreytingarYvoghefur,efsrstakarstWurmlameWYv,   tkaWleggjastgegnframboWinUrraspila,sbr.2.mgr.10.gr. wO    Um5.gr.      0kvWinuerutalinuppYauggnogYrupplUsingarsemfylgjaskuluums;knumleyfi   tilrekstursspilahallar.Skalslkums;knberasttilrWuneytisinsskrifleganmta.Einsog {  sjmaf10.tlul.greinarinnarerekkiumtmanditalninguaWrWaheldurgeturrWherra nF ;skaWeftirWrumviWeigandiupplUsingum. 9   UpplUsingarsemframskulukomaums;knskuluveratarlegarogvarpaskUrulj;si  umbeWinatriWi,endaerYaWgrundvelliYeirrasemmetiWerhvortumskjandiuppfylli  skilyrWilagannafyrirleyfisveitingu.RtteraWgetaaWaf8.tlul.greinarinnarleiWiraWef r biWeraWrWaframkvmdastj;raeWaaWrastj;rnendurYegarums;knerlgWframYber e= umskjandaaWupplUsaumYaWums;kn.TeljaverWuraWlkursuYvaWekkisbiWaW 0 rWaslkarstWurYegarums;knumleyfierlgWfram.AllarlkureruYvaWbeWiWsmeW  slkarrWningarYangaWtilumskjandahefurveriWveittrekstrarleyfi.Satvikumhinn  b;ginnYannighttaWaWYegarsbiWaWrWaYessarstWurYegarums;knerlgWframY i berumskjandaaWupplUsaumYaW.SrWiWYessarstWureftiraWrekstrarleyfierveittY \4 leiWirtilkynningarskylduumYaWaf6.tlul.1.mgr.12.gr.,sbr.umfjllunum12.gr. ' Ѐ  Um6.gr.    ViWmatYvhvortumskjanditeljisthfurtilaWfrekstrarleyfigrundvellilaganna `  skalrWherraltatilYeirraskilyrWasemeraWfinnalagagreinYessari.0greininnierutalin S+! uppskilyrWittatluliWumsemumskjandiYarfaWuppfyllatilaWWlastleyfitilreksturs " spilahallar.UppfylliumskjandiskilyrWigreinarinnarskalrWherraveitaviWkomandileyfi # tilrekstursspilahallarsamkvmtlgunum.  $   Samkvmt1.tlul.skalumskjandiverahlutaflageWaeinkahlutaflag.FlgYessum !W% flagaformumstarfagrundvellisrstakralaga.stWaYessaWYessitilhgunerlgWtiler J""& saWumslkflggildatarlegarreglur,sbr.t.d.lgnr.2/1995,umhlutaflg,oglgnr. #' 138/1994,umeinkahlutaflg,ogYarmeWerkveWinformfestaoggagnsiskipulagi #( Yeirra,starfsemiogreikningsskilum.Slkter;tvrWurkosturviWframkvmdYessfyrir $ ) komulagssemlagtertilaWtekiWverWiuppmeWfrumvarpiYessu,ekkisstYarsemlgW v%N!* opinbergjldmunubyggjastaWst;rumhlutatilrekstrarafkomueinstakraleyfishafa.MeW A&"+ YessuerjafnframttluninaWtryggjakveWiWryggifyrirslenskarkiWoghagrWiviWnauW  '",  synlegaupplUsingaflun,YarsemumhanaogstarfsemiaWilansgildaskUrarreglur.Mikil '#- vgteraWumgjrWleyfishafasskUrogenginvandkvWiaW&   skUraogfylgjaeftirYeim ( skyldumsemviWkomandileyfishafahvla.'(>    &  Samkvmt2.tlul.skalumskjandihafastaWfestuEvr;pskaefnahagssvWinu.Er  Yannig'ԀlagttilaWleyfisveitingverWiekkibundinviWinnlendalgaWilaeina.Xettaerm.a.lagt a tillj;siathugasemdasembrustfrEftirlitsstofnunEFTAumeldrihappdrttislg,nr.6/ T, 1926,YleiWaWstofnuninteljiYaWbrj;tabgaviWsamninginnumEvr;pskaefnahags  svWiWaWbindahappdrttisstarfsemiviWslenskfyrirtki.0frumvarpinuerYanniglagttil  aWleyfisveitinginnitillgaWilasemhafistaWfestuEvr;pskaefnahagssvWinuogerYaW   samrmiviWskuldbindingar0slandsgrundvelliEES-samningsins.  X   03.tlul.eraWfinnaskilyrWisemkveWurumaWumskjandiskulihafatilkynntatvinnu K #  reksturtilskrningarhjrkisskattstj;ra.XerennfremurgertaWskilyrWifyrirleyfisveitingu    aWskrningarumskjandahjstj;rnvldumsuuppfrWarogsamrmiviWstWuum    skjandaviWums;kn.VWasrlgummfinnakvWisemleggjatilkynningarskyldu   flgYvflagaformisem1.tlul.vsartil.grundvellislkrakvWaberflgumaWtil wO  kynnastj;rnvldumumUmsarbreytingarogkvarWanirogYykirrttaWgeraskilnaWumaW B  umskjandihafifullngtlgbundinnitilkynningarskyldusinniogYropinberuupplUsingar    semliggifyrirumumskjandasurttaroggefiskUraogrttamyndafstWuumskjanda   YannigaWhgtsaWstyWjastviWYrYegarmaterlagtums;knhans. {    04.tlul.erYaWgertaWskilyrWifyrirleyfisveitinguaWumskjandisfrumaWreka nF spilahllbyrganhtt.ErhrumaWrWanokkuWmatskenntskilyrWisemmetaYarfhverju 9 tilfellifyrirsighvortuppfylltseWurei.kveWinfyrirmlierY;aWfinnakvWinusjlfu  umYaWtilhvaWaatriWaskallitiWviWmatYvhvortumrttskilyrWisuppfyllt.0fyrstalagi  erkveWiWumYaWkvWinuaWYegarmetiWerhvortumsaWrWaaWilasemgetirekiW r spilahllbyrganhttverWiaWltatilYesshvortfjrhagslegirburWirumskjandasufull e= ngjandi.ViWskipta-ogrekstrartlun,semfylgjaskalums;kn,sbr.4.tlul.5.gr.,geturtil 0 dmisgefiWkveWnamyndafYvhversufjrhagslegaburWugurumskjandier.0Wrulagi  erkveWiWumaWumskjandiYurfiaWhafayfiraWrWaalYj;Wlegrireynsluafrekstrispila  vta.ErtaliWnauWsynlegtaWsetjaumrttskilyrWifyrirleyfisveitingulj;siYessaWrekstur i spilahllervandasamurogkrefstYessaWaWhonumkomiaWilarsemYekkjaveltilogvita \4 hvernigbesteraWhagaslkumrekstri.0lj;siYessaWrekstursemYessihefurframtilYessa ' ekkiveriWheimill0slandiernauWsynlegtaWgerahrskilyrWiumalYj;Wlegareynslu.MeW  YessuskilyrWierveriWaWundirstrikaaWefspilahllhrlandiaWstandaundirnafni  alYj;WlegumsamanburWi,YarsemmarkmiWiWertildmisaWgeraReykjavksamanburWar `  hfarimeWtillititilafYreyingarmguleika,ernauWsynlegtaWspilahllinsrekinoghenni S+! stUrtYannhttaWhnstandistalYj;WlegansamanburW.AforWalagikvWisins,hafayfir " aWrWa,msjaWumskjandi,Y.e.fyrirtkiWsemskirumrekstrarleyfi,YarfekkiaWhafa # sjlftreynsluafrekstrispilahallaheldurngirYvsamhengiaWfyrirtkiWhafigreittaW  $ gengiaWslkrireynslugegnumeignarhaldog/eWastj;rnunar-eWarWgjafatengsl.Skalleggja !W% tilgrundvallaraWskilyrWinusfullngtefflagsemhefursjlftreynsluafrekstrist;ran J""& hlutumskjandanum,rWgjafasamningurviWslkanaWilaliggurfyrireWaefstj;rnendur #' umskjandaeruaWilarsemhafaalYj;WlegareynsluafrekstrisemYessum.MeginatriWiWer #( aWtryggtsaWumskjandigetis;ttgreiWlegaYreynsluogYekkingusemfyrirhendier $ ) YannigaWhanngetilagthanatilgrundvallarrekstrisnumhrlandi.MeWskilyrWum4. v%N!* tlul.erYvfyrstogfremstleitastviWaWtryggjatrverWugleika,stWugleikaogfagmennsku A&"+ rekstrispilahallahrlandi.  '",   05.tlul.erkveWiWumaWtilYessaWWlastrekstrarleyfiYurfiumskjandiaWhafayfir '#- ngilegumfjldaferWamannaaWrWa.XettaskilyrWiersettaWfyrirmyndskilyrWissemdanski (z$. rWherrannsettitilkynninguumtgfunUrraleyfaDanmrkufebrar2010.SkilyrWiW ( samrUmisthugmyndumumYaWmarkmiWaWmeWstofnunspilahallasekkihvaWsstveriW  aWeflasamkeppnismguleikalandsins,eWaeinstakraborga,YegarkemuraWYvaWveita  ferWamnnumauknaafYreyingarmguleikahrlandisemgerirYaWaWverkumaWum a skjandiYarfannaWhvortaWstarfavettvangiferWaYj;nustuhrlandieWahafasterktengsl T, viWaWilainnanferWaYj;nustunnar.    06.tlul.ergerWursskilnaWuraWleyfishafihafiekkiveriWsvipturleyfitilrekstrar  gististaWar,veitingastaWareWafengisveitingasWustufimmrumfrums;kn.Einsogsj   maf2.mgr.greinarinnartekurskilyrWiYettaekkiaWeinstilumskjandaheldurjafnframt  X aWilasemfarameWvirkaneignarhlutumskjanda.Hafiumskjandi,eWaaWilisemfermeW K #  virkaneignarhlutumskjanda,veriWsvipturleyfitilrekstrargististaWar,veitingastaWareWa    fengisveitingasWustufimmrumfrums;kn,enslksviptingveriWafturklluW,telst    viWkomandiuppfyllaskilyrWiYetta.     07.tlul.erYaWgertaWskilyrWifyrirleyfisveitinguaWumskjandihafiekkisWustu wO  fimmrumgerstsekurumhttsemisemvarWarviWtiltekinlgsemtalineruuppkvWinu B  ogreglursettarsamkvmtYeim.ErskilyrWiYettasetttilaWtryggjaaWaWeinstraustirog    byrgirrekstraraWilarfithlutaWleyfitilrekstursspilahallarsamkvmtlgumYessum.   SkilyrWiYettatekurekkiaWeinstilumskjandaheldureinnigaWilasemeigavirkaneignarhlut {  umskjanda,tilaWmyndaeigenda,sbr.2.mgr. nF   Samkvmt8.tlul.skalumskjandiekkiskuldaskatta,opinbergjldeWaiWgjldlf 9 eyrissj;WsemnemasamanlagthrrifjrhWen500.000kr.kvWiYettaYarfnastekki  frekaritskUringar.    Samkvmt2.mgr.kvWisinsskuluskilyrWi6.,7.og8.tlul.einnigtakatilaWilasem r farameWvirkaneignarhlutumskjanda.SkilyrWiYettaersetttilaWtryggjaaWaWilarYeir e= erstandaaWbakiumskjandaoghafaverulegfjrhagslegeWastj;rnunarlegtengslhonum 0 su,lktogumskjandinnsjlfur,einnigtraustiraWilar.    Um7.gr. i F  kvWiYettahefuraWgeymanokkuralmennatriWiumsjlftrekstrarleyfiW. \4   01.mgr.erkveWiWumtmalengdrekstrarleyfissemer15rsenn,ennauWsynlegtYykir ' aWlgbindaslktlgmarktilaWtryggjafesturekstriafYessutagiendaupphafskostnaWur  rekstursverulegfjrfesting.011.gr.ersWangerWgreinfyrirtilhgunendurnUjunarrekstrar  leyfis. `    02.mgr.ermltfyrirumaWrekstrarleyfistakmarkaWviWtiltekinnleyfishafa,nafnhans S+! ogkennitlu.XannigergertrWfyriraWrekstrarleyfiWsmeWllu;framseljanlegt.Xer " rekstrarleyfiWennfremurbundiWviWstaWsetninguspilahallarleyfishafa.ViWums;knerum # skjandagertaWupplUsaumfastanmeroglandnmerYeirrarfasteignarYarsemfyrirhugaW  $ eraWstarfseminfarifram.FiviWkomanditgefiWrekstrarleyfihjrWherraYerYaWbundiW !W% Yeirrifasteignogerleyfishafa;heimiltaWrekastarfsemisnagrundvellirekstrarleyfisins J""& annarrifasteign. #'   Samkvmt3.mgr.errWherraheimiltaWbindaleyfiYvskilyrWiaWrWuneytinuverWisett #( bankabyrgWeWasamsvarandibyrgWtiltryggingarYeimkrfumsemtaldareruupp $ ) kvWinu.XessariheimildertlaWaWstandaaWnokkrutilfyllingar4.tlul.1.mgr.6.gr.Yar v%N!* semm.a.ermltfyrirumYaWskilyrWifyrirleyfisveitinguaWleyfishafihafifjrhagslega A&"+ burWitilaWrekaspilahll.XanniggeturrWherra,aWteknutillititilniWurstWumatsfjr  '",  hagslegumburWumumskjanda,sbr.4.tlul.1.mgr.6.gr.,gripiWtilYessararheimildarog '#- bundiWleyfiYvskilyrWiaWleyfishafisetjirWuneytinutryggingufyrir&   Yeimkrfumsem ( taldareruuppkvWinu.'(Q    &  Um8.gr. a   0kvWinuerkveWiWumveitingu'rekstrarleyfis.XareraWfinnareglursemrWherraber T, aWfaraeftir,Y.e.aWtilkynnaskuliumskjandaskriflegaumleyfisveitinguinnankveWins  tmaramma.XereinnigaWfinnaYreglukvWinuaWrWherraskulitilkynnaumskjanda  umYaWYegarums;kntelstfullngjandi.     02.mgr.erkveWiWumaWrekstrarleyfiskulitilgreinagildistmarekstrarleyfis,Y  X starfsemisemveitterleyfifyrirgrundvelliYessenYvfelstaWtilgreinaYarfYrtegundir K #  spilasemleyfishafaerheimiltaWbj;WaviWskiptavinumsnum.XskaltilgreinaYauskilyrWi    semkunnaaWhafaveriWsettfyrirleyfi.UmskilyrWiYessisemheimilteraWsetjarekstrarleyfi    ermltfyrirWrumkvWum.     Um9.gr. B  W  kvWiYettafjallarumsynjunrekstrarleyfi.KemursynjuneinnahelsttilgreinaYegar    eitthvertskilyrWaeWaeinhverskilyrWi6.gr.eruekkiuppfyllt.XkanneinnigaWkomatil   synjunaref;mguleikistendurtilaWveitafleirirekstrarleyfigrundvellilagaYessaravegna {  brWabirgWakvWisII.Skalsynjunverarkstuddogtilkynntumskjanda.ErgertrWfyrir nF aWslktilkynningberistinnantilskilinstma,annarsvegarinnanYriggjamnaWafrm;ttku 9 fullbinnarums;knar,oghinsvegarekkisWarent;lfmnuWumfrm;ttkuums;knar.Af  orWalagikvWisinsmrWaaWYessit;lfmnaWatilkynningarfresturtekuraWeinstilum  s;knasemekkivorufullbnarogumskjandiYarafleiWandiekkifengiWtilkynninguskv. r 2.mgr.9.gr.Beristfullbinums;knoghafiumskjandaveriWtilkynntumYaWsamrmi e= viW2.mgr.9.gr.hefurrWherraaWeinsYrjmnuWitilaWtilkynnaumsynjun. 0   Um10.gr.  |  HrerkveWiWumhvernigfaraskulimeWbreytingarsemverWastarfsemisemrekstrar i leyfihlj;Warum. \4   AllarfyrirhugaWarbreytingarstarfsemieruhWartilkynningutilrWherraogerleyfishafa ' gertaWskjaumslkarbreytingarsrstaklegaefYrkallabreytingarskilmlumgildandi  rekstrarleyfis.SemdmiumbreytingusemhWerums;kntilrWherraerefleyfishafi;skar  eftirsamYykkibreytingustaWsetningurekstursspilahallar. `    XrttfyrirskilnaW1.mgr.erlagttilgrundvallaraWleyfishafihafinokkuWrUmriheimildir S+! tilaWgerabreytingarframboWitegundaspilasemhannbUWuruppspilahllsinni.Leyfis " hafiYarfY;valltaWgtaYessaWframboWhansrmistinnanmarka2.mgr.4.gr.ogerskylt # aWtilkynnaumbreytingarafYessutagitilrWherra,Y;ttYrsuekkihWarsamYykki  $ rWherra.RWherraerY;mgulegtaWhafnabreytingumleyfishafaafYessutagiefsrstakar !W% stWurmlameWYv.XannigergttaWYvaWrWherrashverjumtmaupplUsturum J""& framboWspilaspilahlloggetitryggtaWframboWiWssamrmiviWnnurkvWilaga #' YessaraogYausj;narmiWsemaWbakiYeimstanda. #(   0hvoruguframangreindratilvika,hvortheldurervegnabreytingaskv.1.mgr.semkalla $ ) breytingarskilmlumrekstrarleyfisoghWarerusamYykkirWherraeWavegnabreytinga v%N!* skv.2.mgr.semvirkjatilkynningarskyldueneruekkihWarsamYykkirWherra,ertaliW A&"+ nauWsynlegtaWgefaYurfitnUttrekstrarleyfi.LagtertilgrundvallaraWgildandirekstrarleyfi  '",  haldigildisnueneWlimlssamkvmternauWsynlegtaWhaldaskryfirbreytingarskil '#- mlumsemsUnastWuskilmlarekstrarleyfiseinsoghner&   hverjumtma.ErrttaW ( rWherrahaldiutanumYessaskrningu.'(    & a Um11.gr. a   01.mgr.ermltfyrirumaWleyfishafiskuli,;skihannYess,skjaumendurnUjuntil T, rWherraa.m.k.t;lfmnuWumWurengildandirekstrarleyfirennurt.'aԀ    02.mgr.ermltfyrirumheimildrWherratilaWgefatbrWabirgWaleyfitilleyfishafa,  semerYumskjandiaWendurnUjun,meWanums;knhansumendurnUjunertilmeWferWar.   ErslktleyfillumatriWumgrundvallaWYvfyrra,eftiratvikumaWteknutillititilsWari  X breytinga,ogbundiWsmustarfsemiogskilyrWumfyrirhenni.GildistmibrWabirgWaleyfis K #  geturveriWalltaWYrrmnuWirogtelstYaWhfilegurtmitilaWafgreiWaums;knumendur    nUjunenheimilteraWframlengjaeftafirtgfuendurnUjaWsleyfiseruekkiumskjanda    aWkenna.MeWYessuttiaWveratryggtaWekkiYurfiaWstWvareksturY;ttendurnUjaeigi   rekstrarleyfi,endamgerarWfyriraWafgreiWslaendurnUjuWurekstrarleyfitakiekkilengri wO  tma. B    03.mgr.erunefndYausj;narmiWsemltabertilviWmatums;knumendurnUjun.    SamkvmtkvWinuberaWtakamiWafYvhvernigstarfsemihefurgengiWleyfistmaog   Yeirrireynslusemfengisthefurafrekstrinum.XberaWltatilYesshvortreksturinnhafi {  veriWstarfrkturbyrganogtrygganmta.ViWendurnUjunerYvhgtaWleggjamatYaW nF hvaWreynslanafstarfsemiafYessutagihrlandihefurleittlj;s.Yessumtmapunkti 9 mttiYannigtilaWmyndaskoWahvortstarfsemihafihafthrifalmannaregluogryggi,  hvortarWsemihafiveriWafrekstrifyrirYj;WflagiWo.s.frv.XsegirkvWinuaWef  niWurstaWarWherraaWlokinniskoWunverWisaWreksturhafiveriWstarfrkturbyrganog r trygganmtaYsrWherrarttaWgefatnUttleyfi.ErmeWYessukomiWvegfyriraW e= leyfishafarYurfiaWstaYvaWalger;vissarkiumYaWhvortendurnUjunrekstrarleyfisfist 0 eWurei.XerumrttfyrirkomulagtilYessfalliWaWskapaaukinninnbyggWanhvatafyrir  leyfishafatilaWgeraalltsemhansvaldistendurtilaWtryggjaaWrekstursbyrgurog  tryggur. i   Um12.gr. ' ]   0greininnierkveWiWumhvaWatilfellumrWherrageturafturkallaWrekstrarleyfi.Eru  stWurnartaldaruppsjtluliWum1.mgr.SkilyrWiYessiskUrasigaWmestusjlfogYv  ;YarftaWskUraYaunnarhr.RtterY;aWbendaaW6.tlul.ergertrWfyriraWheimilt `  saWafturkallarekstrarleyfiefbreytingarverWam.a.framkvmdastj;rnleyfishafa.Hrer S+! ttviWbWiYegarframkvmdastj;ri/-stj;rnerrWinnupphafirekstrarsemogYegarskipt " erumframkvmdastj;ra/-stj;rneftiraWreksturerhafinn.Af2.mgr.leiWirsvoaWrWherra # verWurvalltaWgtaYessaWleyfishafasveitturhfilegurfresturtilrb;ta,enY;aWeins  $ efrWherratelurunntaWkomaviWrb;tum.AllanvafaumhvortunntsaWkomaviWr !W% b;tumverWurY;aWtlkaleyfishafahag. J""&   03.mgr.erfjallaWumskyldurWherratilaWrkstyWjaafturkllunrekstrarleyfissvoogum #' skyldutilaWupplUsaleyfishafaumrtthanstilaWberaslkakvrWunrWherraundird;m #( st;la.0rkstuWningiskalrWherragtaYessaWframkomirkstuddanogskUranhtthver $ ) eWaeftiratvikumhverjarhafiveriWstWurafturkllunar.XskalaukYessgerWgreinfyrir v%N!* YvhvortogeftiratvikumhvernigleyfishafavargefinnkosturaWkomaframrb;tum.XaW A&"+ verWuraWteljaaWafturkllunrekstrarleyfisflestumtilfellumverulegaYungbrviW  '",  komandileyfishafa,srstaklegaefreksturergangi,ogYvmikilvgtaWleyfishafisupp '#- lUsturumstWusnaoghonumgefnarfullngjandiforsendur&   tilaWtakaafstWutil_lgmtis_ ( _afturkllunar_ԀefafhenniverWur.'(    04.mgr.erfjallaWumrttarhrifafturkllunarshnborinundird;mst;la.Meginreglan  ersaWmlshfWunfrestarekkirttarhrifumafturkllunar,sbr.13.gr.HinsvegareraW a finnakvWinuheimildd;maratilaWrskurWaaWleyfishafasheimiltaWrekaspilahll T, framgrundvelliafturkallaWsleyfismeWanmliWertilmeWferWarhjd;mst;lum.D;mari  geturY;ekkirskurWaWumYaWnemaaWframkominnikrfuleyfishafa,sbr.orWalagkvWis  ins.     Um13.gr. K #    kvWiWfjallarummeWhvaWahttirWherraskulistandaaWYvaWtilkynnaleyfishafa    umafturkllunrekstrarleyfis.KveWurgreininumYaWaWafturkllunskulitilkynntstj;rn    viWkomandileyfishafameWsannanlegumhtti.GefurorWalaggreinarinnarYannigtilkynna   aWrWherraYurfiaWgtaaWYvaWhgtsaWfrasnnurfyrirYvaWstj;rnviWkomandi wO  leyfishafahafiveriWtilkynntumafturklluninaoghafiYannigraunogveruveriWupplUst B  umafturkllunina.      XerjafnframtkveWiWumhvenrrttarhrifafturkllunarverWavirk.Ermeginreglan   saWrttarhrifafturkllunarverWivirkviWm;ttkustj;rnarleyfishafaafturkllun.Undan {  tekningufrYeirrimeginreglumfinna4.mgr.12.gr.,semfjallaWerumhraWframan. nF   Um14.gr.    kvWiYettafjallarumspilakassa,sbr.3.gr.UmeraWrWaspilakassasemerusam  brilegirsvoklluWumsfnunarkssumsemeraWfinnavWa0slandi,t.d.sluturnum, r veitingahsum,spilaslumogfleiristWum.HingaWtilhefuraWeins0slenskumsfnunar e= kssum(0SK),flagieiguRauWakross0slands,Landsbjargar,Samtakahugamannaum 0 fengis-ogvmuefnavandannogSlysavarnaflags0slands,veriWheimilaWaWstarfrkjaslka  sfnunarkassa,sbr.1.gr.laganr.73/1994,umsfnunarkassa.    ErgertrWfyriraWleyfishafasamkvmtlgumYessumverWigertheimiltaWsetjaupp i spilakassaspilahllgrundvellirekstrarleyfisenheimildserY;hWYvskilyrWiaWaWeins \4 viWskiptavinumviWkomandispilahallarsheimilaWuraWganguraWYeim.XanniggetaaWeins ' viWskiptavinirspilahallarsemfullngjaaWgangsskilyrWum,svosemaWhafanW21rsaldri  oghafagreittaWgangseyriaWspilahllinni,haftaWgangaWspilakssunum.MeWYessueru  aWgangstakmarkanirvegnaspilakassagerWarrkariogaWllumlkindummunvirkarienWur `  hefurYekkstgagnvartsfnunarkssumhrlandi.AlmennthefurYaWveriWltiW;taliW S+! framkvmdaWsfnunarkassarstandiopnumalmenningsrUmumoggeturtildmisreynst " erfittfyrirstarfsmennsluturna,veitingastaWaeWaannarrastaWasemhafasfnunarkassaaW # framfylgjaaldurstakmarki.XmtlaaWstundunsfnunarkassakomivarttilmeWaW  $ minnkaYrttfyrirtilkomuspilahallaenda;lklegtaWmargirgreiWiaWgangseyrispilahll !W% tilYesseinsaWleikaspilakssumYegarYaWerYeimaWkostnaWarlausuaWleikasfnunar J""& kssunum. #'   02.mgr.ergertrWfyriraWrWherrasetjinnarireglurumspilakassa,tilaWmyndaum #( ryggiskrfur,vinninga,tborgunvinninga,tlvukerfiogeftirlitmeWYeim.GerterrWfyrir $ ) aWrWherrasetjireglugerW,ekki;svipaWareglugerWumsfnunarkassanr.320/2008semsett v%N!* vargrundvellilaganr.73/1994,umsfnunarkassa.SkalrWherram.a.kveWaumaWhver A&"+ spilakassiskuliverabinnrafrnumteljarabnaWisemnotaWurertilaWskrheildargreiWslur  '", spilakassaogtborgaWavinninga.EinnigskalkveWaumreglurumlgmarksvinnings '#- hlutfallspilakassaogaWhverkassiskulimerkturmeWvinningsskrYarsemvinningarskulu (z$. skilgreindir.XskalrWherrasetjareglurumtborgunvinningasemogumtlvukerfisem ( hverspilahllskalrekatilaWhaldautanumallarmlastWurogfjrhagsupplUsingarhvers  kassa.AWlokumskalreglugerWkveWiWumeftirlitmeWkssunum.    & a Um15.gr. T, +  0kvWinuerkveWiWumskylduleyfishafatilaWsemjaspilareglur.kvWiWYarfnast  ekkinnariskUringa.'aT+    Um16.gr.  X ,  0greininnierkveWiWumframkvmdspilaen1.mgr.eraWfinnavsiregluumskyldu K #  leyfishafatilaWgtaaWaWbnaWispilahllogaWYvaWYj;nustaerhannveitirstandist    skilnaWlagaogreglnasettrasamkvmtYeim.      02.mgr.ergertrWfyriraWrWherrasetjinnarireglurreglugerWumframkvmdspila.   MeWalannarsergertrWfyriraWrWherrasetjireglurumhstuoglgstuupphWsemleggja wO  mundirhverjuspili.ErtaliWnauWsynlegtaWslkareglusaWfinnareglugerWtilaW B  tryggjaryggiviWskiptavinaogkomavegfyrireftirfremstamegniaWspilaWsmeWof    miklafjrmunispilum.EinnigergertrWfyrirYvaWrWherrasetjinnarireglurreglugerW   umtkjabnaWspilannaogumeftirlitmeWYeimbnaWi.SkalslkumreglumkveWiWn {  kvmlegaumhverskonarbnaWurYaWersemuppfyllirkrfurrWuneytisinsumryggiog nF eftirlitogerYannigheimiltaWnotaspilahlloghvaWafagaWilarYaWerusemrWherrasam 9 YykkiraWvottiryggibnaWarins.SemdmiYurfarllettuhj;laWverayfirfarinogvottuW  affagaWilumsemrWherrasamYykkir.XarfslkvottuntildmisaWstaWfestaaWYaWsusmu  vinningslkurhverjuogeinutalnabilihj;linu,aWviWkomandifagaWilihafiinnsiglaWhj;liW r YannigaW;mgulegtsfyrirleyfishafaeWaaWraaWbreytavinningslkumogYberaWmerkja e= hj;lmeWmerkifagaWilanssemogdagsetninguyfirferWar,sem;mgulegteraWfjarlgjan 0 YessaWeyWileggjamerkinguna.EkkiaWverahgtaWbreytaslkrimerkinguogblekkja  YannigeftirlitsmennumhvenrviWkomandibnaWurvaryfirfarinnogvottaWureWafra  slkarmerkingarmillitkjabnaWar,t.d.yfirtkisemekkihefurveriWyfirfariWeWaekki i staWistslkayfirferW. \4   Um17.gr.  6  0kvWinuerfjallaWumspilapeningaengerterrWfyriraWspilahllverWinotastviW  srstakaspilapeningallumspilum,aWfrtldumspilakssum,enekkireiWuf.Xannigskal `  viWskiptavinurvalltleggjaundirspilum,aWspilakssumfrtldum,meWspilapeningum S+! semsrstaklegaerutbnirfyrirhverjaspilahllfyrirsigogmerktirviWkomandispilahll. " XskalgreiWaallavinningaspilumtspilapeningum,aWfrtldumspilakssum.Umer # aWrWafyrirkomulagsemtWkastspilahllumumallanheim.LktogaWframangreinir  $ skuluspilapeningarspilahallarveramerktirmeWmerkiviWkomandispilahallar. !W%   Samkvmt3.mgr.erheimiltaWskiptareiWufspilapeningabWiviWskiptikassaspila J""& hallarogeinsviWspilaborWinsjlf.HinsvegareraWeinsheimiltaWskiptaspilapeningumyfir #' reiWufviWskiptikassaspilahallar.TilaWtryggjaaWrttsfariWmeWspilapeningagildaum #( Ystrangarreglurumeftirlit,uppgjrogb;khald.ErtaliWnauWsynlegtaWafmarkaverulega $ ) YstaWiYarsemhgteraWskiptaspilapeningumogreiWuftilYessaWtryggjaryggimeW v%N!* YessiviWskiptiogauWveldaeftirlitmeWuppgjri. A&"+   LgWersskyldaleyfishafa4.mgr.aWhaldadaglegtb;khaldyfirviWskiptimeWspila  '", peningasemframfaraspilahll.GerterrWfyriraWb;khaldishaldiWutanumllviW '#- skiptimeWspilapeningaYannigaWlj;stshvemiklureiWuferskiptspilapeningadaglega (z$. ogjafnframthvemrgumspilapeningumerskiptyfirreiWuf.ErgertrWfyriraW;hWur ( eftirlitsmaWur,semfjallaWerum39.gr.,hafieftirlitmeWdagleguuppgjriogaWalltsfrt  rtttilb;kar.    &  Um18.gr. T, ?  0kvWinuerfjallaWnnarum'T @ԀskiptingureiWufjrspilapeningaviWspilaborW.Greinin  YarfnastekkinnariskUringa.    Um19.gr.  X A  0kvWinuerfjallaWnnarumtborgunvinninga.Er1.mgr.aWfinnaundantekningufr K #  YeirrimeginregluaWvalltskuligreiWatvinningaformireiWufjr.ErmlsgreininniaW    finnaheimildrWherratilaWleyfaspilahllaWgreiWatvinningaformivsunareWaformi    innborgunarbankareikningviWskiptavinarundirsrstkumkringumstWum.Erheimild   semYessitalinnauWsynlegYarsemteljaverWurnauWsynlegtfyrirviWskiptaviniaWhafa wO  mguleikaaWyfirgefaspilahllnYessaWberamikiWmagnreiWufjrsr.EinnigverWur B  aWteljaheimildYessamikilvgatilYessaWdragarmagnireiWufjrspilahllhverjusinni    ogYarmeWhugsanlegahtturnio.s.frv.SfarinsleiWaWgreiWavinningsftformi   innborgunarbankareikningviWskiptavinarerrttaWviWskiptavinurfiafritafkvittunfyrir {  innborgunsemstaWfestirinnborgunYYegar.1.mgr.tekurekkiaWeinstilspilakassaheldur nF tilallraspilasemboWiWeruppspilahll. 9   02.!4.mgr.erkveWiWumtborgunvinningsfjrhWarspilakssum.Xer5.mgr.  kveWiWumeftirlit;hWseftirlitsmannsmeWtborgunvinningaformivsanaoginn  borganabankareikningviWskiptavinar.06.mgr.eraWfinnaskylduspilahallartilaWgeyma r reiWufsemviWskiptavinirhafaunniWsrinnspilumspilahll,;skiYeirYess. e=   Um20.gr.  H  0greininnierkveWiWumheimildviWskiptavinatilaWgreiWafyrirt;bakogveitingarsem  seldareruinnanveggjaspilahallarmeWspilapeningum.ErheimildYessisetttilaWauWvelda i oggeraYj;nustuspilahallasemYgilegastafyrirviWskiptavini.spilahllhvlirhinsvegar \4 sskyldaaWskiptaYeimspilapeningumsemgreittermeWyfirreiWuflokhversdags,sbr. ' 2.mgr.    Um21.gr. `  J  0kvWinuerfjallaWumaWgangskrfurspilahll. S+!   01.mgr.erkveWiWumaldursmarkaWspilahll.GerterrWfyriraWhaldiWverWi21rs " aldursmarkitilaWgangsogerekkiveittsvigrmtilneinnafrvikafrumrddualdursmarki. #   2.mgr.YarfnastekkiskUringar.  $   03.mgr.erkveWiWumaWviWskiptamnnums;heimiltaWhafaundirhndumhvers !W% konarrafrnanhugbnaWsemkannaWnUtasttiltreikningavinningslkumspilum.Er J""& YessireglasettYvskyniaWtryggjaryggispilahallaogannarraviWskiptavinaogkoma #' vegfyrirhverskonarbrellurogbrgWspilum. #(   04.mgr.erkveWiWumaWmeinaskulieinstaklingumannarlegustandiaWgangiaW $ ) spilahll.ErskyldaYessilgfesttilaWtryggjaryggispilahallarogviWskiptavinahennarsem v%N!* ogtilaWskapagottogfriWsltspilaumhverfispilahll.XeruYeiraWilarsemeruaug A&"+ lj;slegalvaWireWavmujafnframtverndarandlagkvWisinsenlj;steraWaWilarslku  '", standierusjaldnastfrirumaWtakaYttspilummeWskynsamlegumhtti.Xanniger '#- spilahllskyltaWvsafrauglj;slegalvuWumeinstaklingumeWaeinstaklingumsemaug (z$. lj;slegaeruundirhrifumvmuefna.XerspilahlleinnigskyltaWmeinaeinstaklingum ( aWgangsemekkieruundirhrifumfengiseWavmuefnaenerusamtsemWurlklegirtilaW  valda;nWi.    &  Um22.gr. T, R  0kvWinuerkveWiWumskyldutil'TRԀaWhafamannaWaryggisgsluspilahllopnunar  tma.XaWerlj;staWefspilahallirkj;saaWskjaumleyfitilvnveitingagrundvellilaganr.  85/2007,umveitingastaWi,gististaWiogskemmtanahald,erYeimlgummltfyrirum   skyldutilaWhafadyraverWioggerWfrekarigreinfyrirumfangioginntakiYeirrarskyldu.  X MeWYessukvWiergerWkrafaumkveWna_lgmarksgslu_Ԁ_spilahll_Ԁ_leyfishafa_.XaWliggur K #  fyriraWryggisgsla,bWiformidyravrsluoggsluinnispilahll,erunauWsynlegtil    aWtryggjagotteftirlitspilahllogmikilvgtaWgottsamstarfsmilliryggisgsluog    lgreglu.     Um23.gr. B  W  01.mgr.greinarinnarerleyfishafaveittheimildtilaWtakaaWgangseyriafviWskiptavinum    viWkomuspilahll.     02.mgr.greinarinnarerkveWiWumopnunartmaspilahalla,Y.e.hvaWatmaleyfishafa {  erheimiltaWhafaspilahllopna.ErmiWaWviWaWleyfilegtsaWhafaspilahllopnafrkl. nF 14tilkl.4alladagavikunnar. 9   EittafmeginmarkmiWumlggjafansmeWlgfestingulagaYessaraeraWtrUmahvers  konar;lgmtrispilastarfsemisemYrfsthrlandileyndognnokkurseftirlits.ErtaliW  nauWsynlegtaWspilahllsemrekinergrundvellileyfisogundireftirlitigetiveriWopinallt r tilkl.4aWn;ttualladagavikunnartilYessaWhinlgmtastarfsemigetiaWYvervarWar e= opnunartmaveriWsamkeppnishfgagnvarthinni;lglegustarfsemi.ErYaWflestravitorWi 0 aW;lgmtirspilaklbbarhrlandieruaWmestuaWeinsstarfrktirfrYvseintkvldin  ogframtilmorguns.XaWliggurYvaugumuppiaWefleyfishafaergertaWlokaspilahll  snemmaaWn;ttuYermikilhttaYvaWviWskiptavinirleitiannaW,;lgmtaspila i klbba,tilaWhaldaframaWspila,ogYannigyrWimarkmiWilagaYessaraumaWtrUma;lg \4 legrispilastarfsemiekkinW. '   XegarlitiWertilreynslungrannalandaokkar,t.d.Danmerkur,erlj;staWlangflestirviW  skiptavinirspilahallaleggjaleiWsnaYangaWseinnipartkvldseWafyrripartntur.LtiWer  umviWskiptaviniyfirdaginnenYegarlWurkvldfjlgaralmenntjafntogYtth;pi `  viWskiptavina.AWsamaskapierlj;staWreynslaferWamannaafalYj;Wlegumspilahllumer S+! saWopnunartmiYarsa.m.k.tilkl.4aWn;ttualladagavikunnarogmYvtlaaWYeir " munduvntasambrilegsopnunartmahrlandi. #   0samrmiviWframangreintertaliWnauWsynlegtaWleyfishafasemrekurspilahllsam  $ rmiviWlgogreglurogundireftirlitisgertkleiftaWstarfrkjaspilahlltilkl.4aWn;ttu !W% ogerheimildYessifullusamrmiviWlgogreglurngrannalandaokkar,Danmerkurog J""& SvYj;War. #'   Um24.gr. $ ) b  0kvWinuerkveWiWumskylduleyfishafaaWhaldaskryfirtilteknarupplUsingarum v%N!* srhvernviWskiptavin.UpplUsingarnarumnafn,kennitlueWatilvikierlendraferWamanna A&"+ auWkennisnmerYesspers;nuskilrkissemframvsaWer,tilaWmyndavegabrfsnmer,  '", Yj;Werniogkomutma,skalskrviWkomuviWskiptavinarspilahll.SpilahllerskyltaW '#- varWveitaupplUsingarnarfimmrfrkomuviWskiptavinarspilahll.NauWsynskrningar (z$. ogvarWveislaYessaraupplUsingaleiWirafeWlistarfseminnar.SpilahllYarfaWgetatryggtaW ( aWgangsskilyrWumsfullngt,hafayfirsUnyfirkomurviWskiptavinasinnaogYarfaWgeta  tryggtaWYeirviWskiptavinirsemkomastinnspilahllsubrirumaWfylgjasettumreglum  innanspilahallarinnar.XkveWurkvWiWumskylduspilahallatilaWeyWaframangreindum a upplUsingumaWfimmrumliWnum.XaWaWhaldaskryfirviWskiptavinitryggirsemfyrr T, geturryggispilahallarogviWskiptavinahennarsemogeftirlitmeWrekstri.GeramrWfyrir  aWspilahllsetjisr_hsreglur_,tilaWmyndaumbannviWkomuviWskiptavinarspilahll  tiltekinntmaefhannverWuruppvsaW;smilegrihegWunspilahlleWabrUturreglurspila   hallar.XaWaWheimilageymsluupplUsingaoglj;smyndaafviWskiptavinumfimmrgerir  X spilahllkleiftaWskrupplUsingarumbannviWaWgangiaWspilahlldg;Wantmasem K #  kannaWveranauWsynlegtefviWskiptavinurverWuruppvsaWgr;fubroti.Jafnframttryggir    slkskrningryggiviWskiptavinaenmeWYvaWskrniWurkomuviWskiptavinamfylgjast    meWheims;knarfjldaYeirraog-munstri.Efheims;knirhafaaukistverulegaeWaaukastjafnt   ogYttmtilaWmyndagerarWfyriraWviWkomandiaWiliYurfimgulegarWgjfogaWstoW wO  aWhaldavegnaspilafknar.ViWskiptavinirspilahallarinnareruYannigsjlfstttverndar B  andlagskrningarogvrsluupplUsinga.      02.mgr.ergertrWfyriraWsamhliWaskrninguskv.1.mgr.stekinlj;smyndafviW   skiptavini.Skallj;smyndinveraafandlitiviWskiptavinarYannigaWmgulegtsaWbera {  kennslviWkomandieinstakling.Skallj;smyndinvistuWskrningarkerfispilahallarsam nF hliWaskrninguskv.1.mgr.XessiskrninggeturveriWnauWsynlegfyrirspilahlltilaWhgt 9 saWhafauppiviWskiptavinumsemsjsteftirlitsmyndavlumbrj;tareglureWagerast  brotlegirumrefsivertathfi.SpilahllerskyltaWeyWalj;smynd,samatmaogskrningu  skv.1.mgr.ereytt,Y.e.fimmrumeftirskrningu. r   3.mgr.YarfnastekkiskUringar. e=   HvaWvarWaraWgangYriWjaaWilaaWskrningusemkveWiWerumgreinYessariYeraW 0 finna4.mgr.algertbannviWYvaWveitaYriWjaaWilaaWgangeWaafritafYeimupplUsingum  semskrWareruskv.1.og2.mgr.AWeinserheimiltaWveitaaWilaaWgangeWaafritgrund  vellid;msrskurWar.EinaundantekningueraWfinnakvWinuenhnersaWheimilter i aWveitalgregluYessarupplUsingar.ErYettagertlj;siYessaWuppgetakomiWtilvikYar \4 semnauWsynlegteraWkallaeftiraWstoWlgreglu,t.d.Yegargrunureruppiumrefsivertat ' hfispilahll,oggeturYveriWnauWsynlegtaWveitalgregluaWgangaWYessumupp  lUsingum.EinsgeturYaWkomiWlgregluvel,jafnvelveriWhenninauWsynlegt,aWfaWgang  aWskrningumYessumviWranns;knmlasemuppkomaenvarWaspilahllinasjlfaekki `  beint.kvWiYettaersamrmiviWYlnusemlgWertilgrundvallarfrumvarpiYessu S+! umaWnauWsynlegtsaWgottsamstarfsfyrirhendimillileyfishafaoglgregluhvvetna. "   Um25.gr.  $ v  01.mgr.eraWfinnakvWisemtlaWeraWkomatilm;tsviWeinstaklingasemeigaviW !W% spilafknaWetjaogviljatakmarkaaWgangsinnaWspilahll.Xanniggetaeinstaklingar;skaW J""& eftiraWskrWverWikerfispilahallaaWheimiltsaWmeinaviWkomandieinstaklingiaWgangi #' aWspilahll.XannigerrttaWleyfishafitbiformsemeinstaklingargetafyllttkjlfar #( YessaWYeirleggjaframmunnlegaeWaskriflegabeiWniumaWsrverWimeinaWuraWgangur $ ) aWspilahll. v%N!*   02.mgr.ergertrWfyriraWeinstaklingarsemskrWireruskv.1.mgr.getihvenrsemer A&"+ ;skaWeftirYvaWskrningunniseyttogYeimheimilaWuraWganguraWspilahllaWnUju.  '", SlkabeiWnimsetjaframjafntmunnlegasemskriflegaentilaWtryggjaryggiviWskiptavina '#- geralginrWfyriraWslkbeiWnitakiekkigildifyrrenaW30dgumliWnumfrYvaW (z$. spilahllhefurm;ttekiWbeiWnina.XaWerYvlj;staWeinstaklingursemhefurskrWsigskv. ( 1.mgr.geturekkibreyttafstWusinnigagnvarteiginaWgangstakmrkunnYessaWgrpatil  srstakraaWgerWaogbWa30dagatilaWftakmrkunsinniafltt.&  XannigerkomiWveg  fyriraWeinstaklingargetiflj;tfrniogngrundunarafltteiginta'|kmrkun. a   03.mgr.eraWfinnaskylduspilahallatilaWupplUsaeinstaklingasem;skaeftirskrningu T, skv.1.mgr.umrWgjfogmeWferWarrrWiviWspilafkn.Xer4.mgr.kveWiWumeyW  inguskrningarskv.1.mgr.ogloks5.mgr.erkveWiWumaW;heimiltsaWveitaYriWja  aWilaupplUsingarumskrninguskv.1.mgr.kvWiYessiYarfnastekkinnaritskUringar.     Um26.gr. K #    0kvWinuerkveWiWumheimild_leyfishafa_ԀtilaWmeinaviWskiptavinumaWgangaW    _spilahll_ԀsemuppvsirhafaveriWaWYvaWhafahaftrangtviWspilumeWaaWWru_refsiverWu_    athfitengslumviWspil,eWateljasthlutdeildarmennslkuathfi.VerWuraWteljaeWlilegt   aWlgumYessumsaWfinnaheimildsemYessatilaWtryggjaryggispilahallaogviWskipta wO  vinahennar.XerumrddheimildtilYessfallinaWleyfishafigetibeturgttskyldusinnar B  tilaWtryggjaaWframvindaspilaspilahllhansfariframdrengileganmta,sbr.16.gr.      Samkvmt1.mgr.erleyfishafaheimiltaWskrhjsrupplUsingarumframangreinten   Y;erskrningunnisettYaWskilyrWiaWsamtmissviWkomandiathfikrttillgreglu.XaW {  aWsetjaslktskilyrWifyrirskrningutryggirreiWanleikaskrningarogrttindiviWskiptavina, nF aWYeirsuekkiskrWiraW;sekju. 9   02.mgr.ertekiWYeimtilfellumYarsemkraleiWirekkitilkru.XhvlirkveWin  tilkynningarskyldalgregluogsskyldaleyfishafaaWeyWaskrninguskv.1.mgr.Xannig  erleyfishafaekkilengurheimiltaWmeinaviWkomandiaWilaaWgangaWspilahll,a.m.k.ekki r grundvelliskrningar1.mgr.HiWsamagildirumtilfelliYarsemaWiliersUknaWurfyrir e= d;mst;lum,sbr.orWalagkvWisins. 0   3.mgr.kveWurumeyWinguskrningarskv.1.mgr.efumeraWrWatilviksemendar  d;msfellingu.Xannigerleyfishafa,YeimtilfellumYarsemkrahefurleitttilYessaWviW  komandierdmdrefsingeWagerWerd;mstt,heimiltaWhaldaskrskv.1.mgr.fimmr. i AWfimmrumliWnum,Y.e.fimmrumeftiraWniWurstaWakemstviWkomandirefsiml, \4 d;murfellureWad;mstterstaWfest,skaleyWaskrningunni.Xerleyfishafaekkilengur ' heimiltaWmeinaviWkomandiaWgangaWspilahllgrundvelliskrningarskv.1.mgr.    04.mgr.ertekiWheimildtil_miWlunar_ԀupplUsingasemskrWareruskv.1.mgr.Lktog  meWaWrarskrWarupplUsingarumviWskiptavinermeginreglansaW;heimilteraWveita `  YriWjaaWilaupplUsingareWaafritafskrningu.TvrundantekningarerufrYessarimegin S+! regluogerkveWiWumYrmlsgreininni.AnnarsvegarerheimiltaWveitalgreglunni " slkarupplUsingar.HinsvegarerheimiltaWveitaWrumspilahllumupplUsingarumskrn # inguviWskiptavinarskv.1.mgr.efviWkomandiviWskiptavinurhefurveriWfundinnsekurum  $ YhttsemisemhonumergefiWaWskogd;murhefurfalliWmlihanseWasttgerW.Er !W% heimildYessisettlgtilaWtryggjaryggiannarra_spilahalla_,enspilahllsemm;ttekur J""& slkarupplUsingarerheimiltaWskrYrhjsroggrundvelliYeirrasynjaviWkomandiaWila #' umaWgang.HvaWvarWareyWinguslkraupplUsingatekurkvWiYettajafnframttilYess. #( Regla3.mgr.gildireinnigogber_spilahll_,semm;ttekurframangreindarupplUsingarog $ ) skrirYrhjsr,aWeyWaslkriskrningufimmrumeftiraWd;murhefurfalliWviW v%N!* komandimlieWad;mstthefurveriWgerW. A&"+   05.&  mgr.eraWfinnasambrilegtkvWiog4.mgr.nemaYaWtekurtilaWilasemhafa  '", veriW' 'bԀfundnirsekirumaWhafarangtviWspilumeWaumannaWrefsivertathfisambandi '#- viWspilerlendrigrundu.FispilahllstaWfestarupplUsingarumframangreinterhenni (z$. heimiltaWskrYrupplUsingarhjsrognotaYrupplUsingarsemgrundvllfyrirYvaW ( meinaviWkomandiaWilaaWgangaWspilahllinni.Lktog4.mgr.Ygildirregla3.mgr.um  eyWinguumkvWiYetta,Y.e.spilahllerskyltaWeyWaskrninguupplUsingumsemYess  umYegarfimmreruliWinfrYvaWd;murflleWasttvargerWviWkomandimli. a   Um27.gr.    0kvWinuerfjallaWumgeymsluskjlumogskrmsemtengjastviWskiptumspilahll.  Skalslkggngeymaa.m.k.fimmrfrframkvmdviWskiptanna.ErhrumaWrWall   ggnervarWaviWskiptimeWspilapeninga_spilahll_.  X   02.og3.mgr.greinarinnarerkveWiWumhvernighagaskuligeymslugagnaogupp K #  lUsingasemskylteraWgeymatiltekinntmaskv.1.mgr.Yessarargreinarog24.gr.Yegar    starfsemigrundvellirekstrarleyfiserhtt.TekurYettatilYessYegarleyfishafihttir    sjlfviljugurstarfsemieWaefstarfsemierhttYarsemleyfishafierrskurWaWurgjaldYrota.   FarisvoaWstarfsemierhttskalsWastavirkastj;rnleyfishafasjtilYessaWYauggnsem wO  kveWiWerum1.mgr.Yessarargreinarog24.gr.sugeymdsamrmiviWYaukvWi,Y.e. B  fimmrfrframkvmdviWskiptaeWaskrningu.HafileyfishafihinsvegarveriWr    skurWaWurgjaldYrotaerheimild3.mgr.fyrirhraWsd;maraaWfelaYriWjaaWilaaWfram   fylgjakvWi2.mgr.,tilaWmyndaefd;mariteluraWekkishgtaWtreystaaWsWastavirka {  stj;rnleyfishafaframfylgikvWinu. nF   Um28.gr.  p  0kvWinuerkveWiWumskylduleyfishafatilaWsjtilYessaWhaldiWsutanumalla  skrninguumviWskiptavinirugguskrningarkerfi.kvWiWYarfnastekkinnariskUr r ingar. e=   Um29.gr.  ל  0kvWinueraWfinnaskilyrWisemstarfsf;lkspilahallaverWuraWuppfyllatilaWgeta  starfaWspilahll.ErgerWurskilnaWurumaWstarfsf;lkhafihlotiWsamYykkilgregluog i vsaWtilnokkurraatriWasemlgreglaskalm.a.ltatilviWmatYvhvorteinstaklingarteljist \4 ngilegatraustirogruggirtilaWgetastarfaWspilahll.LgregluerrttaWtakaa.m.k. ' sakaskrviWkomanditilskoWunarenjafnframterlgregluheimiltaWltatilannarraatriWa  semkunnaaWveratilYessfallinaWdragamegiefahvortstarfsmaWursngilegatraustur  eWaruggurtilaWgetastarfaWspilahll.UmeraWrWanokkuWmatskenndaheimildlg `  regluenteljaverWuraWnauWsynlegtsaWlgreglagetihaftnokkuWfrjlsarhendurviWmat S+! YarsemafarmikilvgteraWstarfsf;lkspilahallarinnarsbrttilstarfaspilahll.ryggi " oggWistarfsemispilahallabyggistaWst;rumhlutatilYvaWstarfsf;lkspilahallarinnars # traustogruggtogerYvmeWskilnaWiYessakvWissennleitastviWaWtryggjaryggi  $ starfsemispilahallar,ryggileyfishafaogekkisstryggiviWskiptavina. !W%   Um30.gr. #'   01.mgr.erfjallaWumspilamennskustarfsmanna.MeginreglanersaWstarfsmnnums #( meWllu;heimiltaWtakaYttspilumspilahll.EinaundantekninginfrYverYegarYaW $ ) erhlutverkstarfsmannsaWtakaYttviWkomandispili.SumYeirraspilasemalmennter v%N!* boWiWuppalYj;WlegumspilahllumgerarWfyrirYvaWstarfsmaWurspilahallartakiYtt A&"+ spilinu.TilaWmyndaerspilinututtuguogeinngjafarivegumspilahallarogspilaviW  '", skiptavinirspilahallarviWgjafarann.Samagildirumfjldaannarraspila.Xegarsvohttartil '#- ernauWsynlegtaWheimiltsaWstarfsmaWurspilahallartakiYttspilienY;aWeinsframan (z$. greinduhlutverki,fyriraftanspilaborWiW.MeWlluer;heimiltaWstarfsmaWurspilisem ( ;breytturborgarieWasemviWskiptavinurspilahallar.ReglaYessiviWhvortsemviWkomandi  starfsmaWurervakteWaekki.XarfgjafariaWvera;vilhalluroghlutlausgagnvartviWskipta  vinumhverjusinni.TilaWtryggjaYaWertaliWrttaWleggjatilgrundvallaraWstarfsf;lk a spilahallargetialdreitekiWYttspilumsemalmennurviWskiptamaWur,endataliWhttviW T, YvaWhlutleysigjafarakunniaWverWadregiWefaafWrumviWskiptavinumefsamstarfs  maWurhans,undirmaWureWayfirmaWur,ermeWalviWskiptavinaviWspilaborWiW.MeWalannars  vegnaYessaerekkitaliWskilegt,undirneinumkringumstWumWrumenframangreindum,   aWstarfsmaWurspilahallartakiYttspiluminnanveggja_spilahallarinnar_.  X   02.mgr.segiraWstarfsmnnumspilahallasmeWllu;heimiltaWYiggjagjafireWannur K #  frWindifrviWskiptavinumspilahallar.ErskilyrWiYettasetttilaWtryggjaaWstarfsmenn    spilahallasualgerlegahlutlausirog;vilhallirgagnvartllumviWskiptavinumspilahallar.    XaWaWheimilaaWstarfsmennYiggigjafireWannurfrWindifrviWskiptavinumeykurhtt   unaYvaWstarfsmenngeristviWkomandiviWskiptavinumvilhallirogteljiviWkomandiaWila wO  eigainnigreiWahjsrsemgtifalisthjlpspilumeWaannaWslktsemermeWllu B  ;heimiltspilahll.EinaundantekninginfrYessarireglueraWfinnamlsgreininnienYar    kemurframaWreglaYessitakiekkitilframlagaviWskiptavinahsbauk.ErnauWsynlegtaW   undanskiljaframlagYettafrmeginreglu2.mgr.lj;siYessaW2.mgr.32.gr.ergertrW {  fyriraWframlaghsbaukskiptistmillistarfsf;lksspilahallar. nF   XerYaWrttaW3.mgr.aWreglur1.og2.mgr.takajafnframttilframkvmdastj;ra 9 leyfishafa,Yeirrasemeigastistj;rnleyfishafasemogtilYeirraaWilaereigavirkan  eignarhlutleyfishafa.VerWuraWteljaskilegtaWskUrtskveWiWumframangreintlgum  YessumtilverndarspilahllogYsrstaklegastarfsmnnumhennar,endaverWuraWtelja r ;tilhlUWilegtaWsetjastarfsmennYstWuaWyfirmennYeirraoghttsettiraWilarerstj;rna e= leyfishafasitjiviWspilaborWsemYeirstj;rna,semalmennirviWskiptavinir.Erhr,lktog 0 meW1.mgr.,leitastviWaWtryggjahlutleysiviWspilaborWin.    Um31.gr. i   0greininnierfjallaWumskylduleyfishafaaWbregWastviWefuppkemurgrunurumaW \4 viWskiptavinureigiviWspilafknaWstrWa.ErgertrWfyriraWleyfishafigtiaWYvaW ' bregWastviWslkumtilfellummeWYvaWkynnaviWkomandiviWskiptaviniYrWgjfogYau  meWferWarrrWisemvler.ErskilegtaWleyfishafihafisamrWviWviWkomandiflaga  samtk,tilaWmyndaflagasamtksembj;WameWferWgegnspilafkn,umhvernigbesteraW `  aWhafasttilvikumsemYessum. S+!   Xer2.mgr.lgfestsskyldaaW_leyfishafi_Ԁsetjisrsrstakarreglursemerukynntar " starfsmnnumspilahallarogkveWaumhvernigbrugWisterviWtilvikumsemYessum_spila # hll_.  $   Um32.gr. J""& b  0kvWinuermltfyrirumheimildtilaWhafahsbaukspilahllsemgerirviWskipta #' vinumkleiftaWumbunastarfsf;lkispilahallameWframlgumslkabauka.AlgengteraW #( hsbaukursamanstandiafmrgumltumsemsua.m.k.staWsetteWahverjuspilaborWi $ ) ogeftiratvikumvWarspilahll.LeyfishafihefurnokkuWfrjlsarhendurvarWandiYaW v%N!* hvernighannhagarstaWsetninguogtfrsluhsbaukaspilahllsinnienhannYarfY;aW A&"+ gtaaWYvaWeinstakirstarfsmenneWaaWrirutanaWkomandigetiekkieinirogsropnaW  '", ltinsemmyndahsbaukspilahallarinnar.XaWYarfaWveratryggtaWengirfjrmunirfarir '#- hsbaukfyrrenhanneropnaWurviWtalninguundireftirlitieftirlitsmanns. (z$.   XaWerYekktalYj;Wlegum_spilahllum_,tilaWmyndaDanmrku,aWlaunstarfsf;lks ( rWistaWveruleguleytiafinnkomuhsbauk.FramlagihsbaukskalsamrmiviWYaWog  2.mgr.skiptmillistarfsf;lksspilahalla,aWundanskildumstj;rnarmnnum,framkvmda  stj;rnogeftirlitsmnnum.X;erleyfishafaheimiltaWskiljasr10%hlutrhsbauknum a hverjummnuWi. T,   Um33.gr.    0kvWinuerkveWiWumskyldustj;rnarogframkvmdastj;raleyfishafatilaWsemja   rsreikningleyfishafafyrirhvertreikningsr.GreininYarfnastekkiskUringa.  X   Um34.gr.      0kvWinueraWfinnavsiregluumg;Wareikningsskilavenju.GreininYarfnastekki    skUringa.     Um35.gr. B    0kvWinueraWfinnaupptalninguatriWumsemframeigaaWkomaskUrslustj;rnar.    EkkierumtmanditalninguaWrWaendaer2.mgr.aWfinnatilvsunVI.kaflalaganr.   3/2006,umrsreikninga,YarsemfjallaWerumskUrslustj;rnarogYauatriWisemframeiga {  aWkomaslkriskUrslu.GildakvWiVI.kaflalaganr.3/2006eftirYvsemviW. nF   Um36.gr.    0kvWinuerfjallaWumskylduleyfishafatilaWfendurskoWandaeWaendurskoWunar  fyrirtkitilYessaWendurskoWarsreikningaflagsins.XkemurskUrtframaWekkisheim r iltaWendurskoWandieWaendurskoWunarfyrirtkistarfiYguleyfishafaviWannaWenendur e= skoWun. 0   03.mgr.erkveWiWumskylduendurskoWandaaWtilkynnastj;rnleyfishafaogrWherra  efhannverWurvarviWatriWisemtalineruuppkvWinu.XleiWiraf4.mgr.aWslktil  kynningteljistekkibrotYagnarskyldu,hvorkilgbundinniYagnarskyldunsamnings i bundinni.StirendurskoWandiengribyrgWvegnatilkynningarskv.3.mgr. \4   04.mgr.erloksaWfinnatilvsunIX.kaflalagaumrsreikningaYarsemfjallaWerum ' endurskoWunrsreikninga.GildakvWiYesskaflaumendurskoWunrsreikningileyfishafa  aWWruleytienYvsemkveWiWerumfrumvarpinu.    Um37.gr. S+! D  0kvWinuerfjallaWumskilogbirtingursreikningsleyfishafa.ErkveWiWumYaWaW " undirritaWanrsreikningsamtskUrslustj;rnarskulisendarWherrainnantilskilinnatma # fresta,semogbreyttanrsreikning.XgerirkvWi3.mgr.rWfyriraWrsreikningursamt  $ skUrslustj;rnarsllumaWgengilegur,YarmeWalviWskiptavinumspilahallar,afgreiWslu !W% staWleyfishafainnantveggjaviknafrsamYykktaWalfundar.kvWiYettaYarfnastekki J""& nnariskUringa. #'   Um38.gr. $ ) =  0kvWinuerfjallaWumeftirlitrWherraogYrheimildirsemhannhefurtilaWhaldauppi v%N!* eftirliti. A&"+   02.mgr.errWherrafalinvWtkheimildtilgagna-ogupplUsingaflunarsemogheimild  '", tilaWframkvmaranns;knspilahllYegarhanntelurYrf.Geturslkranns;knfariWfram '#- hvaWatmasemerognYessaWtilhennarhafiveriWboWaWfyrirfram. (z$.   03.mgr.errWherrafalinsheimildaWfYartilbrtstj;rnvaldtilaWframkvmaY ( ranns;knsemkveWiWerum2.mgr.GeturrWherraYannigfaliWstj;rnvaldiaWframkvma  ranns;knsnuumboWi,tilaWmyndastj;rnvaldisemhefurmeiriYekkinguogmannskaptil  aWframkvmaslkaranns;kn. a   Xer4.mgr.kveWiWumheimildrWherratilaWkrefjaleyfishafaumkostnaWsemverWur T, tilvegnaeftirlitsrWherra,Y.e.YegarstofnaWertilkostnaWarmeWYvaWkveWjasrfr;Wa  menntilYtttku,Umistranns;knskv.2.mgr.eWaYegarumeraWrWaalmennteftirlitmeW  bnaWiogtkjakostileyfishafasemogaWfariWsaWskilyrWumlagaYessara.     0lj;siYessaWsstarfsemisemlgYessitakatilhefurframtilYessaveriW;heimilhr  X landierekkifyrirhendistj;rnvaldsemhefureftirlitmeWYessummlaflokki.Xegarsam K #  brileglgvoruupphaflegasettDanmrkuvarsamastaWauppiYarogeftirlitmeWlgunum    faliWrWherraYarlandi.EftirnokkrareynsluafstarfsemiYessusviWivarfarinsleiWaW    tbanUjaheildarlggjfsemtekurtilreksturs_spilahalla_,_lott;s_,happdrttisogannarra   sambrilegraspilaogleikjaogsamhliWavarsettlaggirnarnUttstj;rnvaldsemhefureftirlit wO  meWallristarfsemigrundvellilaganna.KomitilendurskoWunarlagaYessaraogverWi B  reynsla0slendingasambrilegreynsluDanaerrttaWhafahugahvortrttsaWtakatil    skoWunarhvorttilefnistilaWtbaheildarlggjfumhverskonarfjrhttuspilhrlandi   meWsamhliWastofnunnUseftirlitsstj;rnvalds.XaWmuntminneinnleiWalj;s. {    Um39.gr. 9   kvWiWfjallarum;hWanb;khaldsfr;WaneftirlitsmannsemvalltskalveratilstaWar  opnunartmaspilahalla.Skalfjldieftirlitsmannavaktmetinnhverjutilvikifyrirsigog  skaltakamiWaftegund,strWogumfangistarfsemiviWkomandispilahallar. r   0kvWinuerkveWiWumskipunogskipunartma,eneftirlitsmaWurerskipaWurafrW e= herratiltveggjarasenn. 0   MikilvgtskilyrWieraWfinna4.mgr.YarsemkveWiWerumaWeftirlitsmaWurskulivera  meWllu;hWurleyfishafa.XannigmeftirlitsmaWurekkiverafjrhagslegatengdur_leyfis  hafa_,eigahlutleyfishafa,flagisemhlutleyfishafa,nkominnaWilihansmekkivera i fjrhagslegatengdurleyfishafao.s.frv.RWherraskalgtaaWYvaWeftirlitsmennsual \4 gerlega;hWirogmetaYaWhverjutilvikifyrirsig. '   05.mgr.erfjallaWumskylduleyfishafatilaWgreiWarkinuYannkostnaWsemrkiWverWur  fyrirvegnaeftirlitsmanna.UmeraWrWafjrhWsemsvarartilallslauna-ogstj;rnunar  kostnaWarsemrkiWhefurafeftirlitsmnnum.XannigberspilahllallankostnaWafeftirlits `  mnnumYrttfyriraWYeirsuekkistarfsmennspilahallaogltiekkistj;rnleyfishafa. S+!   06.mgr.erfjallaWumtilkynningarskyldueftirlitsmannstilrWherraog/eWalgreglu.Ber " honumskyldatilaWtilkynnarWherraumalltYaWsemhannteluraWfinnsluvertspilahll, # Y.e.varWandiframkvmdspilannaogannaWYvumlkt.EftirlitsmaWurtilkynnirlgregluef  $ hannfrvitneskjuumrefsivertathfi,eWarkstuddurgrunurvaknarumslktathfi,spila !W% hll. J""&   0lokamlsgreinkvWisinserloksaWfinnaheimildrWherratilaWsetjannarireglurum #' starfsskyldureftirlitsmanna. #(   RtteraWgreinYessiverWiendurskoWuWinnanfimmra.XaWhefursUntsigDanmrku $ ) aWstaWaeftirlitsmannssraun;YrfogerunuppiborWumtlanirumaWfellakvWi v%N!* umeftirlitsmannrdnskumlgum.RttYykirhinsvegaraWa.m.k.fyrstumsinnverWigert A&"+ rWfyrirYvlgumYessumaW;hWureftirlitsmaWurverWivallttilstaWaropnunartma  '", spilahallar.SWanmunreynslanleiWaYaWlj;shvortrttsaWendurskoWaYaWogfellaYessa '#- greint,eneinsogsjm38.gr.YstWuenneftirvWtkareftirlitsheimildirrWherratil (z$. YessaWaflagagnaogupplUsingahjspilahllsemogaWframkvmaranns;knspilahll ( YegarhanntelurYessYrf.    &  Um40.gr. a [  kvWiWYarfnastekkiskUringa.'g T,   Um41.gr.    GreininfjallarumrafrnavktunmeWmyndavlumspilahll.ErleyfishafaskyltaW   haldauppimyndbandseftirlitispilahll,m.a.meWllumaWgerWumskiptikassaspilahll  X ogllumaWgerWumviWframkvmdspilaviWspilaborW.XannigverWuraWveratryggtaWalltaf K #  shgtaWkomastupptkurefnauWsynYykir,t.d.efuppiergrunurumaWviWskiptavinur    hafirangtviWspilumeWaefuppkemurgreiningurmillistarfsmannsogviWskiptamannsum    rslitspila.     02.mgr.eraWfinnatilvsunlgnr.77/2000,umpers;nuverndogmeWferWpers;nu wO  upplUsinga.SkalllvktunspilahllfullngjaskilnaWiYeirralaga. B    Um42.gr.     0kvWinuerkveWiWumaWtiltekinbrotgegnkvWumfrumvarpsinsvarWisektumsvo {  lengisemYyngrirefsingliggiekkiviWbrotisamkvmtWrumlgum.LagtertilaWbrotgegn nF kvWumlagannasemerumikilvgogekkihafafullngjandirrWifrmeWsrvarWi 9 sektum.HrmtakasemdmistarfsemileyfishafasemfellurekkiinnanrekstrarleyfisYess  ogverWurekkirttlttmeWWrumkvWumlaganna.XfallatiltekinkvWiumaWgangaW  spilakssumhrundir,svoogumframkvmdspila,meWferWspilapeninga,um_aWgangs r krfur_ԀviWskiptamanna,ryggisgslu,opnunartma,skrninguviWskiptavina,geymslugagna, e= skilyrWifyrirrWningustarfsf;lks,bannviWspilamennskustarfsmannaogm;ttkugjafa, 0 kvWium_hsbauk_,svoogkvWiumrsreikningaogendurskoWun.FleirikvWifallahr  undirsemkveWaumtilteknaskyldur_leyfishafa_,t.d.ummyndbandsvktunspilahll,um  ;hWaneftirlitsmannsemvalltskalveratilstaWaropnunartmasemogumtilkynningar i skylduefgrunurkemuruppumpeningaYvttieWa;regluviWframkvmdspila. \4   Um43.gr.     0kvWinuermltfyrirumaWfyrirtkisemrekurspilahllgrundvellirekstrarleyfis  samkvmtlgumYessumskuliskattleggjasamrmiviWXI.kaflalaganna.kvWikaflans `  erullnUmlienYeimerm.a.aWfinnaafmrkunskattskyldumaWilum,nUjumskattstofni, S+! svoklluWumspilaskattiogskattpr;sentu.Sskattlagningsemmlterfyrirumkaflanum " ertluverthrrienalmennskattlagninglgaWilasamkvmtgildandirtti. #   Um44.gr. !W%   0kvWinuergerWgreinfyrir_skattstofni_,svoklluWumspilaskatti,enumeraWrWanUjan J""& skattstofnogskattpr;sentu.UmeraWrWaskattsemlagWurerhagnaWleyfishafaafspilum #' spilahll. #(   01.mgr.ermltfyrirumaWspilaskattsstofnskulifenginnmeWYvaWafmarkavergar $ ) _spilatekjur_Ԁ_leyfishafa_. v%N!*   02.mgr.ergerWgreinfyrirYvhvernig&  YrskulireiknaWar.0raunerumaWrWaYann A&"+  hagnaWsemleyfishafihefurafhverskyns'A&XԀspilumogspilakssum_spilahll_Ԁsinni.  '",   & a  01.mgr.erjafnframtkveWiWumaWallurspilaskatturrennirkissj;WaWundanskildum ( YeimgreiWslumsemrennasrstakansj;WsemrWherraskalsetjaskv.45.gr.frumvarpsins.  Umsj;Winnvsasttilumfjllunarum45.gr.'a(l    03.mgr.ermltfyrirumhvernigspilaskatturreiknastafspilaskattsstofninum.Erlagttil a aWlgmarksskattlagningnemi40%ogtekurhntilfjrhWaralltaW200.000.000kr.hinu T, tveggjamnaWagjaldtmabili.EftirYaWhkkarskattpr;sentanum10%fyrirhverjar  50.000.000kr.semtekjurnarhkka.HstaskattYrepiWtekurtilYessefskattstofnnemur  hrrifjrhWen350.000.000kr.ognemurhannY80%.XannigersamrmiviWYaWsem   viWgengstannarsstaWarNorWurlndum,svosemDanmrku,lagttilgrundvallaraWhagn  X aWurafspilumverWiskattlagWurmjghtt,lgmarksskattlagningnemurtvfaldrialmennri K #  skattlagningulgaWilasamkvmtgildandirttioghmarksskattlagningfj;rfaldrialmennri    skattlagninguafhagnaWi.      Um45.gr. wO    0kvWinuerkveWiWumaWrWherrastofnisj;WsemhefurYaWhlutverkaWstuWlaaW B  ranns;knumogeflameWferWarrrWisemmiWaaWYvaWspornaviWspilafkn.ErkvWinu    jafnframtaWfinnaYregluaW3%afYeimspilaskattiseminnheimturergrundvellilaganna   skulirennatilsj;Wsins.Skv.1.gr.frumvarpsinsereittafmarkmiWumYessaWstuWlaaW {  byrgrispilamennsku0slandioghamlagegnskaWlegumhrifumalmenning.Xaraf nF leiWandiernauWsynlegtaWtilteknumhluta_spilaskatts_ԀssrstaklegarWstafaWtilforvarna, 9 Y.e.aWspornaviW_spilafkn_.    02.mgr.mfinnannarifyrirmlivarWandiframangreindansj;W,Y.e.umskipunog  skipunartmastj;rnarmannaogvaramannastj;rnsj;Wsins,skipunformannssj;Wsstj;rnar r semogfyrirmliumaWrWherrasetjisj;Wnumstofnskrognnarireglurumums;knirog e= skilyrWiumthlutunrsj;Wnum. 0   Um46.gr.  g  0kvWinuerfjallaWumlagninguspilaskattsenskv.1.mgr.annastrkisskattstj;rilagn i inguskattsins. \4   02.mgr.ergertrWfyriraWuppgjrstmabilspilaskattsverWihiWsamaoguppgjrstmabil ' hjskattaWila,sbr.lgumvirWisaukaskatt.ErYanniggertrWfyriraWtmabiliWverWitveir  mnuWir.MarkmiWiWmeWYvaWhafauppgjrstmabiliWtvomnuWistaWeinserm.a.aW  draganokkuWrvinnugjaldendaogYeirrivinnusemskattyfirvldYurfaaWleggjaviWr `  vinnsluskUrslum. S+!   03.mgr.erkveWiWumaWgjalddagispilaskattssfimmtidagurannarsmnaWareftirlok " uppgjrstmabils.XettaYUWiraWspilaskattisamtskUrsluvegnat.d.tmabilsinsjanar! # febrarskalskilaWeigisWaren5.aprl,ensamkvmtsWarimlsliW3.mgr.skalskattskyldur  $ aWiliskilarkisskattstj;raskUrsluvegnaspilaskatts,Yvformisemrkisskattstj;rikveWur, !W% sbr.4.mgr. J""&   Um47.gr. #(   01.mgr.kemurframaWspilaskatturleyfishafateljistekkirekstrarkostnaWurogerekki $ ) frdrttarbrsamkvmtlgumumtekjuskatt. v%N!*   02.mgr.erlagttilaWspilaskattskrfurrkisinsgrundvellilagaYessaranj;tirtthWar A&"+ viWgjaldYrotaskiptiskv.3.tlul.110.gr.lagaumgjaldYrotaskiptio.fl.,nr.21/1991.  '",   '#-   &   Um48.gr. (   0kvWinuerfjallaWumhvernigskuli'(Ԁskattleggjatekjursemspilahllhefurafframlgum  hsbauk.SamkvmtkvWinuteljastfjrmunirsemsafnastfyrirhsbaukekkitiltekna  leyfishafaoghvlirYarafleiWandiekkiskyldaleyfishafaaWgreiWaafYeimhverskonar a tekjuskatt.EinaskattlagningfjrmuniYessaskalYvveraformitekjuskattsviWtgreiWslu T, tilstarfsmanna.    UndantekningufrYessarireglueraWfinnakvWinuenkveWiWerumaWframangreint  gildiekkiumfjrmunisemleyfishafiskilursrrhsbaukgrundvelli2.mgr.32.gr.NUti   leyfishafisrheimildYesskvWisogskiljisralltaW10%hlutaffjrframlgumhsbauk  X beraWskattleggjaYannhlutsemtekjurleyfishafa,eftirYeimreglumlagasemalmenntgilda K #  umskattlagninguteknalgaWila.      Um49.gr.      kvWiWfelursraWalmennarreglurslenskraskattalagaskulilagWartilgrundvallaraW wO  undanskildumfrvikumgrundvellifrumvarpsYessa. B  z  zy@uuyUm50.gr.   z z  0kvWinueraWfinnaheimildrWherratilaWsetjafrekarifyrirmliumskattlagningu {  grundvellilagannareglugerW. nF |  |{@uu{Um51.gr.  ||  0kvWinuerulagWartilnokkrarbreytingarsemnauWsynlegteraWgeraalmennum  hegningarlgumsamhliWaYvaWheimilaWverWuraWgefatrekstrarleyfitilrekstursspila r halla.EinnmegintilgangurogmeginmarkmiWfrumvarpsYessaeraWheimilastarfsemispila e= halla0slandigrundvellileyfisveitingarrWherra.grundvellileyfisrWherrasamkvmt 0 frumvarpinuerleyfishafaheimiltaWbj;Waupptilteknaflokkafjrhttuspilasemalmennt  eruboWniralYj;Wlegumspilahllum.AlmennhegningarlgleggjabannviWhverskonar  fjrhttuspilumogerYvnauWsynlegtaWgeraviWeigandibreytingarlgunumsamhliWa i nUjumheildarlgumumspilahallir. \4   0181.gr.eraWfinnaheimildtilaWrefsaeinstaklingisemaflarsrframfrslumeW_;lg ' mtu_Ԁm;ti,svosemmeWfjrhttuspili.Xer183.og184.gr.lgWrefsingviWYvaWstunda  fjrhttuspilogveWmlatvinnuskyniogkomaWrumtilYtttkuYeim,svoogaWhafa  beinareWa;beinartekjurafYvaWltaYaufaraframhsakynnumsnum.Samkvmtal `  mennumhegningarlgumerbannaWaWstundafjrhttuspileWaveWmlatvinnuskyni,auk S+! YesssemYeimerlturslkastarfsemifaraframhsakynnumsnumgeturveriWgerW " refsing.XriWjaaWilaerYv;heimiltaWhafatekjuraffjrhttuspilumeWahUsaYstarfsemi # hsakynnumsnum.  $   OrWalagfyrrgreindrakvWavsarneinvrWungutilfjrhttuspilanYessaWgerWurs !W% srstakurskilnaWurum;lgmtiendahafafjrhttuspilframtilYessaveriW;lgmt.Ni J""& frumvarpYettaframaWgangaverWursamYykktaWfjrhttuspilgetiveriWboWinframhr #' landimeWlgmtumhttigrundvellileyfis.XvernauWsynaWgerWursgreinarmunur #( viWeigandikvWumalmennrahegningarlagaannarsvegarlgmtumoghinsvegar;lg $ ) mtumfjrhttuspilum.LagWarerutilbreytingarYessefnisgreininni.VsaWertil;lg v%N!* mtisoglgmtstarfsemisemframfergrundvellileyfisfrrWherraYannigundanskilin. A&"+ ~  ~}@uu}&  Um52.gr. '#- ~+~  kvWiWYarfnastekkiskUringa.''X (z$. Ї  UmkvWitilbrWabirgWaI. (   0kvWinuerkveWiWumaWlggrundvellifrumvarpsYessaskuliendurskoWuWinnan  sjrafrgildistkuYeirra.Erunokkursj;narmiWsembaaWbakiYvaWlginskuli  endurskoWuWYeimtma.0fyrstalagimtlaaWYeimtmaverWikominnokkurreynsla a starfsemispilahallarhrlandioghugsanlegaleiWirsreynslalj;snauWsynbreytinga T, umgjrWYessararstarfsemi.0Wrulagierlj;staWlgineruaWmikluleytisamrmiviWY  lggjfsemupphaflegavarsettDanmrkuumreksturafYessutagi.Umrddrilggjf  DanmrkuhefursWanveriWbreytt,hnaWlguWaWreynsluDanaogslakaWtluvertkrfum   semupphafleglggerWutilleyfishafa.VarfarinsleiWfrumvarpiYessuaWgerarkarkrfur  X tilleyfishafameWanreynslafengistafstarfseminnihrlandienhugsanlegaverWurreynsla K #  0slendingasambrilegreynsluDanaogYerrttaWviWendurskoWunverWilagtmathana    ognauWsynbreytinga.      UmkvWitilbrWabirgWaII. wO     LagtertilaWfyrstumsinnverWirWherraaWeinsheimiltaWgefateittrekstrarleyfi B  grundvellilagaYessara.ErumargYttarstWurfyrirYvaWbyrjaeigieinurekstrarleyfi    hrlandi.0fyrstalagiliggurfyriraWsleiWvarfarinngrannalndumokkaraWtakmarka   fjldaleyfaogvarviWYtakmrkunm.a.litiWtilYesshvaWrekstrargrundvllurvrifyrir {  mrgumleyfum.Er;httaWlykta,meWhliWsj;nafalYj;Wlegrireynslu,aWrekstrargrund nF vllurhrlandistandivartundirfleirileyfumeneinu,a.m.k.samalandssvWi.0Wrulagi 9 erlj;staWumfangeftirlitsmeWspilahllertluvertogmeWanreynslafstafstarfseminni  verWuraWteljarttaWfarahgtsakirnarogauWveldarWherraaWfullngjaeftirlitshlutverki  snumeWYvaWafmarkafjldaspilahalla.Smusj;narmiWgildaumaWkomulgreglunnar r aWstarfsemispilahallaenrtteraWlgreglanfilktogrWherrasvigrmtilaWlagasigaW e= hlutverkisnugagnvartrekstrinumogeftirlitimeWhonum.MargvslegnnurrkmlameW 0 fjldatakmrkunfyrstumsinnenlj;siYesshversuveigamikilframangreindsj;narmiWeru  er;YarfiaWtundaYaufrekarhr.EWlimlssamkvmtkemurkvWiYettatilendurskoWunar  YegarendurskoWunsamkvmtbrWabirgWakvWiIferfram,Y.e.innansjra.ErYhgt i aWleggjamatYaWhvorttilefnistilaWheimilafrekarileyfisveitingargrundvellilaga \4 YessaraogYhvaWamliYaWermgulegt. '   Lj;steraWmeWYessaritilhgunerveriWaWtakmarkaaWgangaWilaaWleyfumgrundvelli  lagaYessara.HugsanlegaskjafleirieneinnaWiliumleyfigrundvellilagaYessaraogYarf  YaWleggjamatYaWhverYeirratelstfullngjabestskilmlum6.gr.MikilvgteraWs `  aWilisemfrfyrstarekstrarleyfiWstalinntraustur,byrgurogtilYessfallinnaWgetarekiW S+! spilahllaffagmennskuogalW.