WPCo ВXkѣhWid?X[,^b?v)% GQ 4]^qDCy{0BQpڳT #G':KO3$˞;B؞PN0׭N4n RAvcU) ;qE=՜ެ+]ft >@ +'e$jfm3 C"p)b`cx|a U$a=FJ͊G#hЈ7< kB---N/N/N/M1M1 1ud3 723333L 4W7W7W7W7 0<V9 19 72:: 1K:7: 72 < 1;< 72< 1< 72{= 1= 724>Ef>7h> 0<? 0,? 0@ 0&@ 0A 0}B 0:;C;C;C;C;C;C;C;C;C;C;C;C;C 0YuC BC AMC 0(8D8D8DN`D`D`D`D`D 1bDbD 0vDD 0vuI D5M 0v N 0KR 0RR 02ucWcW 0W AX 0BYBY 0YY 1uZZZZZZZZZZZZZZZ.3[.0L\.-|].*^.'_ 72`.$,a.!Pb.qc 1d.0e.0Kf.-{g.*h.'i.$j.!l.>m.\n.wowowowowowowowowowowoU:ppppMpppp B-pppppp 0pp 0Duuuuuuuuuuuuuuuuuuuuuuu.v.v.&w.w.>x.x.Vy.y.nz.z.{.|.||.*}.}.B~.~.Z 1U 7 ; 1eG 7 1e 7 1U- 7 7 7 7 7 1 72I 1{ 72 14 72 1 72t 1 72- 1_ 72 1 72 0ц 0jb DĊ 1 72 1Ȉ 72O 1 72 1: 72 1 1z 1 1 0 0 0ݎ 0Cʏ 0W 1d 1 1r 1 72 1 729 1k 72 0$$$$$$$ 0d 0* 0(G&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     Adobe PDF 0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptUvEό|)rirs?gU[F"|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_8DocumentManagement::ModifiedBooleanTRUE "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWurIV XSS0 DACLilongweMapCt;Kampala8j3CIOU[agmNumbers1.1.1.1.1.1.1.1.Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK1.  $ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.      1   4Ԁ  _DCD/DAC(2013).SpecialReviewofIceland!FinalReport.  $ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.      2   4Ԁ  _DCD/DAC(2013).SpecialReviewofIceland!FinalReport.Bls.9,27!29. 4 $ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.      3   4Ԁ  _X;rirGuWmundsson(jl2014).Xr;unarsamvinna0slands:Skipulag,Skilvirkniograngur.SkUrslatil  utanrkisrWherra,bls.7.  $ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.      4   4Ԁ  _ParsaryfirlUsingin,Accra-aWgerWatluninogBsanyfirlUsinginumrangurYr;unarsamvinnu.  $ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.      5   4Ԁ  _OECD/DAC(okt;ber2014).DevelopmentCooperationReport2014.MobilizingResourcesfor  SustainableDevelopment.ikmox3MQUY]aeiBullets List(  B $ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.      6   4Ԁ  _UmeraWrWaheildrnajafningjarUnieftirfarandiaWildarrkjumDAC:stralu,Kanada,Evr;pu  sambandinu,Finnlandi,Frakklandi,0talu,K;reu,Lxemborg,Noregi,SvYj;WogSviss.MiWannarttektir E vorugerWarAusturrki,BelguogDanmrku,XUskalandi,Japan,Hollandi,NUjaSjlandi,Portgal,Spni, ` BretlandiogBandarkjunum.  $ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.      7   4Ԁ  _ParsaryfirlUsingin,AccraaWgerWatluninogBsanyfirlUsinginumrangurYr;unarsamvinnu.<:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - e)ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1. - a'ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.   _Ԁ<:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number64Hyperlink     d cfA<< c($ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? TXX-?vbX-#ggdd  8TdXXd8ISIS,.      (N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? TXX-?vbX-#ggdd  8TdXXd8ISIS,.      UUUU)!dxdx(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? TXX-?vbX-#ggdd  8TdXXd8ISIS,.      ( $ Figure  1  (Z3d$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? TXX-?vbX-#ggdd  8TdXXd8ISIS,.       d (M(m$2JT  0  .3  0  (0$0  2   d  a   d.3  0` "" d cf I&mage!<=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a)<f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j 4cp Z "Times Regular)Hairline d(`H2$ !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? TXX-?vbX-#ggdd  8TdXXd8ISIS,.          0  YTԀ(#$  0  < :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4..........i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.(EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(9$0  0` ""0 ` "` "2  (  1  )3  0 " "($0  0` ""0 ` "` "0 " "0h""2  ( d  i  d )3  0h"h" d($0  0` ""0 ` "` "0 " "0h""0h"h"2   1  )3  0""(es$0  0` ""0 ` "` "0 " "0h""0h"h"0""2   d  a   d)3  0p"" d(?$0  0` ""0 ` "` "0 " "0h""0h"h"0""0p""2   d  i   d)3  0p"p" dikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.622 4Body Text US XXX   IS   8_ z,kaflikafli  6III  .6ۀKAFLI     kaflanumerLevel 1Level 2Level 3Level 4Level 5F 7 #,greingreinarnCmer  83  .8ۀgr.  greinLevel 1Level 2Level 3Level 4Level 5X[ |0greinmfgrein meW fyrirs?gn  84  .8ۀgr.     !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? 4XX-?vbX-#ggdd  84dd8ISIS,.      _ _ikmo(JT03q7@ Xingskjal_1004_ԁ"_579._Ԁml.     4Frumvarptillaga T, #4#XX4umbreytingulgumumalYj;Wlega  f Yr;unarsamvinnu0slandso.fl.(skipulag). x P #4XX#44 (LagtfyrirAlYingi144.lggjafarYingi2014!2015.) -    e =   ?U?' b dE" ? e =    @ I.KAFLI      BreytinglgumumalYj;WlegaYr;unarsamvinnu0slands, i  nr.121/2008,meWsWaribreytingum.  \4  -@==!1.gr. '    3.mgr.1.gr.lagannaorWastsvo:    MeginmarkmiWmeWalYj;WlegriYr;unarsamvinnu0slandseruaWstyWjaviWleitnistj;rn  valdaYr;unarlndumtilaWtrUmaftktoghungriogstuWlaaWsjlfbrriYr;un,Y.m.t. ` mannrttindum,menntun,bttuheilbrigWi,jafnrttikynjanna,umhverfis-ogloftslagsvernd S+ ogviWbrgWumviWloftslagsbreytingum,sjlfbrrinUtinguauWlindaogbttumefnahag.XaW  heyrireinnigtilmarkmiWaYessaraaWtryggjaryggialYj;Wavettvangi,m.a.meWYvaW  stuWlaaWfriWioggtahans,vinnaaWuppbygginguoggslufriWarogveitamannWaraWstoW  YarsemhennarerYrf. W @==!2.gr.    2.og3.mgr.2.gr.lagannaorWastsvo:    RWuneytiWannastalYj;WlegaYr;unarsamvinnu0slandssamkvmtstefnustj;rnvaldaum  alYj;WlegaYr;unarsamvinnu,sbr.5.gr. vN   AlYj;WlegYr;unarsamvinna0slandserframkvmdsamstarfiviWalYj;Wastofnanir,sam A starfslnd,borgarasamtkogaWraaWilaeftirYvsemviW.    @==!3.gr. z"   3.gr.lagannaorWastsvo,samtfyrirsgn: m E# @ Xr;unarsamvinnunefnd. 8!$   RWherraskiparfulltraYr;unarsamvinnunefndogvaramennYeirratilfjgurrarasenn "% meWeftirfarandihtti: "&  6(Eh80_ikmo"i(m"  i(m2Eh  a  .3  Ԉ0    FormaWurnefndarinnarerskipaWurntilnefningarogskalhannverasrfr;Wurum #q' Yr;unarmloghafareynsluYvsviWi.i(m'݌d$< ( Ќ  "i(m"  i(m|2Eh  b  .3  Ԉ0    Fimmfulltrarrh;pialYingismannaskulukosnirafAlYingi.i(m|݌/%!) Ќ  "i(m"  i(m2Eh  c  .3  Ԉ0    FimmfulltrarskuluskipaWiraWhfWusamrWiviWslenskborgarasamtksemstarfaaW %!* alYj;WlegriYr;unarsamvinnuogmannWaraWstoW.i(m݌&"+ Ќ  "i(m"  i(m=2Eh  d  .3  Ԉ0    &  TveirfulltrarskuluskipaWiraWhfWusamrWiviWsamstarfsnefndhsk;lastigsins.i(m=j݌'h#, Ќ  "i(m"  i(m2Eh  e  .3  Ԉ0    TveirfulltrarskuluskipaWirsamrWiviWaWilavinnumarkaWarins.''i(m݌#[(3$- #Ќ  _@==!& , 4.gr. (   4.gr.lagannaorWastsvo,samtfyrirsgn:  @ HlutverkYr;unarsamvinnunefndar.    Xr;unarsamvinnunefndskalsinnarWgefandihlutverkiviWstefnumarkandi',(ԀkvarWanatku a umalYj;WlegaYr;unarsamvinnu0slandstillengritmaogfylgjastmeWframkvmdhennar. T, FulltrirWuneytisinsskalsitjafundinefndarinnar.    Nefndinskalm.a.fjallaumstefnuumalYj;WlegaYr;unarsamvinnuogaWgerWatlunYar  aWltandi,framlgtilYr;unarsamvinnu,valsamstarfslndum,Ytttku0slandsstarfi   alYj;WastofnanasviWiYr;unarsamvinnu,semoghelstuskUrslurumrangurYr;unarsam  X vinnu. K #    NefndinfundaraWlgmarkitvisvarrimeWrWherraogupplUsirutanrkismlanefnd    reglulegaumstrfsn.    @==!5.gr. wO    5.gr.lagannaorWastsvo,samtfyrirsgn: B    Stefnastj;rnvaldaumalYj;WlegaYr;unarsamvinnu.      RWherraleggurfimmtahvertrframtillgutilYingslyktunarAlYingiumstefnu   stj;rnvaldaumalYj;WlegaYr;unarsamvinnu0slandstilfimmrasennYarsemframkoma {  markmiWogherslur0slandsmlaflokknum.0aWgerWatlunskalkveWiWnnarumfram nF kvmdstefnunnar. 9   DrgaWtillgutilYingslyktunarskv.1.mgr.skululgWfyrirYr;unarsamvinnunefndtil  umsagnarogskalumsgnhennarfylgjatillgunnitilAlYingis.  @==!6.gr. e=   6.gr.lagannaorWastsvo,samtfyrirsgn: 0 @ FramlgtilalYj;WlegrarYr;unarsamvinnu.    FramlgtilalYj;WlegrarYr;unarsamvinnuskulugreiddrrkissj;WieftirYvsemkveWiW  erfjrlgumhversrs. i   0stefnustj;rnvaldaumalYj;WlegaYr;unarsamvinnuskaltilgreinafyrirhugaWhlutfall \4 framlagatilalYj;WlegrarYr;unarsamvinnuafvergumYj;WartekjumoghvernigYauskulu ' skiptastgrundvellistefnumiWa0slandsYr;unarsamvinnu.  @==!7.gr. `    EftirfarandibreytingarverWa7.gr.laganna: S+! ! ! 3(5h886"i(m"  i(m?$25h  a  .3  Ԉ0    0staWorWanna?Xr;unarsamvinnustofnun0slands 1.mlsl.1.mgr.kemur:RWuneyt " inu.i(m?$l$݌# Ќ  "i(m"  i(m%25h  b  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:XaWgetursagtuppslkumrWningarsamningimeWYriggja  $ mnaWauppsagnarfresti.i(m%%݌!W% Ќ  "i(m"  i(m'25h  c  .3  Ԉ0    2.mgr.orWastsvo:i(m'C'݌J""& Ќ  0  0   v UmtmabundnarWningusrfrWingastrfYgufriWarvegumalYj;Wastofnana #' fersamkvmtkvWumlagaumslenskufriWargslunaogYtttkuhennaralYj;Wlegri #( friWargslu.$ ) "i(m"  i(mc)25h  d  .3  Ԉ0    0staWorWanna?BtsendirstarfsmennrkisinsYr;unarsamvinnu 1.mlsl.3.mgr. v%N!* kemur:StarfsmennrkisinsviWYr;unarsamvinnu.i(mc))݌A&"+     '", @==!& a  8.gr. (   2.mlsl.8.gr.lagannaorWastsvo:Framkvmdstefnustj;rnvaldaumalYj;WlegaYr;unar  samvinnu,sbr.5.gr.,skalhWreglulegu'a((+Ԁeftirlitiogttektum;hWraaWila.  @==!&  9.gr. T,   1.mgr.9.gr.lagannaorWastsvo:'T|,    RWherragefurAlYingiskUrsluannaWhvertrumframkvmdstefnustj;rnvaldaum  alYj;WlegaYr;unarsamvinnu0slands.SamtmiskynnirhannaWgerWatlunskv.1.mgr.5.gr.   tiltveggjara.  X @!10.gr.      eftir9.gr.lagannakemurnUgrein,samtfyrirsgn,svohlj;Wandi:    @ ReglugerWarheimildir.     RWherraerheimiltaWsetjareglugerWnnarifyrirmliumframkvmdlagaYessara,Yar wO  meWalreglurumframkvmdYr;unarsamvinnu0slands,hlutverkogstarfsemiYr;unar B  samvinnunefndarogYaWhlutverksemsendirW0slandssamstarfsrkjumsviWiYr;unarmla    gegnaviWframkvmdYr;unarsamvinnu.   @!11.gr. nF   0staWkvWatilbrWabirgWaIogIIlgunumkomafjgurnUkvWitilbrWabirgWa, 9 svohlj;Wandi:    a.(I.) r 0  0   v XrttfyrirkvWilagaYessaraskalXr;unarsamvinnustofnun0slandsstarfaframtil e= 1.janar2016,enlgWniWurfrogmeWYeimdegi.0   b.(II.)  0  0   v RWuneytiW,eWasendirWsamstarfslndumalYj;WlegriYr;unarsamvinnueftirYv i semviW,yfirtekurallarskuldbindingarvegnasamninga,Y.m.t.rWningarsamningaviW \4 staWarrWnastarfsmennumdmisskrifstofum,tlanaogannarragerningasemgerWir ' hafaveriWafhlfuXr;unarsamvinnustofnunar0slandsoggildieruYegarstofnuniner  lgWniWur.HaldaYeir;breyttugildisnu,Y.m.t.gildistma,Yrttfyrirlagabreytingu  Yessa,nemaannaWssrstaklegakveWiWeWaviWeigandirWstafanirgerWar.RWuneytiW `  yfirtekurjafnframttmabundnarWningarsamningaviWstarfsmennsemeruviWstrf S+! aWalskrifstofuXr;unarsamvinnustofnunar0slandsogerlendissemgildieruYegar " stofnuninerlgWniWur.#   c.(III.) !W% 0  0   v RWherraskalbj;WafastrWnumstarfsmnnumXr;unarsamvinnustofnunar0slands J""& viWstrfaWalskrifstofuogumdmisskrifstofumsemerurWningarsambandiviW #' stofnuninaviWgildistkulagaYessarastrfrWuneytinufrYeimtmaerstofnuniner #( lgWniWur.Lgumrttindiogskyldurstarfsmannarkisins,nr.70/1996,meWsWari $ ) breytingum,gildaumstarfsmenninaogstrfinaWundanskildukvWi7.gr.v%N!*   A&"+ & ,    d.(IV.) ( 0  0   v RWherraerheimiltaWflytjaforstWumannXr;unarsamvinnustofnunar0slandstil  embttigrundvelli36.gr.laganr.70/1996. ',(;:@ &  II.KAFLI T,    BreytinglgumumslenskufriWargslunaogYtttkuhennar  alYj;WlegrifriWargslu,nr.73/2007,meWsWaribreytingum.   ;@!12.gr.     2.mgr.1.gr.lagannaorWast:  X   TilfriWargsluverkefnaheyram.a.eftirfarandiaWgerWir:'T; K #  ! ! 6(Eh883"i(m"  i(m1>2Eh  a  .3  Ԉ0    VerkefnisemltaaWYvaWtryggjaryggi,friWogstWugleikaalYj;Wavettvangi.i(m1>^>݌   Ќ  "i(m"  i(mx?2Eh  b  .3  Ԉ0    VerkefnisemstuWlaaWendurreisnoguppbyggingustj;rnmla-ogefnahagslfsYeim    tilgangiaWkomavaranlegumfriWi.i(mx??݌  Ќ  "i(m"  i(m@2Eh  c  .3  Ԉ0    VerkefnisemstuWlaaWuppbygginguinnviWasamflagsaWloknum;friWiogertlaWaW wO  eflamannrttindi,jafnrtti,lUWrWiogbtastj;rnarfar.i(m@A݌B  Ќ  "i(m"  i(mB2Eh  d  .3  Ԉ0    XtttakafyrirbyggjandiverkefnumsemmiWaaWYvaWhindraaW;friWurbrj;tistt    svWumYarsem;stWugleikirkir.i(mBB݌  Ќ  "i(m"  i(m%D2Eh  e  .3  Ԉ0    VerkefnisemstuWlaaWfyrirbyggjandiaWgerWumogviWbrgWumvegnahamfaraog {  aWstoWviWYolendurYeirra.i(m%DRD݌nF Ќ  "i(m"  i(mE2Eh  f  .3  Ԉ0    VerkefnisemstuWlaaWryggi,velferW,endurhfingu,endurreisn,verndalmennra 9 borgaraogtvegunbrUnustunauWsynjameWanneyWarstandvarir.i(mEE݌ Ќ   3(5h886=@!13.gr. r   LgYessiWlastYegargildi. e= @!14.gr.  @p p BreytingWrumlgum.  ! ! (j983  ViWniWurlagninguXr;unarsamvinnustofnunar0slands1.janar2016verWureftirfarandi i breytinglgumumtekjuskatt,nr.90/2003:OrWin?eWaerustarfsmennXr;unarsamvinnu \4 stofnunar0slands 3.mlsl.2.tlul.AliWar1.mgr.30.gr.lagannafallabrott. ' #dgg  AthugasemdirviWlagafrumvarpYetta.#ggdJ  J I.Forsaga,tilefniognauWsynlagabreytinganna.  `    MeWlgumumalYj;WlegaYr;unarsamvinnu0slands,nr.121/2008,varWtalsverWbreyting S+! fyrirkomulagiYr;unarsamvinnu0slands.HeildarlgvoruYsettumallaopinberaYr;unar " samvinnuslenskrastj;rnvalda,enundirhanafallafjlYj;WlegogtvhliWaYr;unarsamvinna, # strfYgufriWarogmannWaraWstoW.MeWlgunumvarWstefnum;tunheildstWogheildar  $ sUnfkkstmlaflokkinn.EftirsemWurvarframkvmdintveimurhndum;utanrkis !W% rWuneytiWannaWistfjlYj;WlegaYr;unarsamvinnuogXr;unarsamvinnustofnun0slands J""& (XSS0)annaWisttvhliWaYr;unarsamvinnusamstarfslndum0slands,umboWiutanrkis #' rWherra. #(   FrsetningulagannahafattsrstaWmargvslegarbreytingar.MYarnefnastofnun $ ) Yr;unarsamvinnuskrifstofurWuneytinu(WurYr;unarsamvinnusviWs),aukiWsamstarfog v%N!* samhfingurWuneytisinsogXSS0,ogmeWtilkomuYingslyktanaumtlunumalYj;Wlega A&"+  Yr;unarsamvinnu0slands(2011!2014og2013!2016)hefursamrmingtvhliWaogfjl  '", Yj;WlegrarYr;unarsamvinnuaukisttluvert.MiWaWviWfyrritWmteljabreytingarnar&   um ( talsverWar.'(Q    &  XrttfyrirbreytingarsWastliWnumrummnfrekarirangrimeWYvaWvinnaaW  Yr;unarsamvinnu'CRԀmeWheildrnnihttioglj;steraWennertluvertsvigrmtilaWauka a samhfinguna.MeWYvaWhverfafrtvskiptingu,einsoghnerdag,mnmeirikrafti, T, sveigjanleikaogsamhfingumlaflokknum.0aWdragandaaWildar0slandsaWYr;unarsam  vinnunefndEfnahags-ogframfarastofnunarinnar(OECD),DAC,riW2013vannfagteymi  vegumnefndarinnarsrstakarUni #  1      ׀umgjrWalYj;WlegrarYr;unarsamvinnu0slandssem   sUndiframburWi0slandstilaWildar.NiWurstWurttektarinnarvorujkvWarogkomYar  X framaWYr;unarsamvinna0slandsbyggWisttraustumogfaglegumgrunni.SkUrslanhafWi K #  aWgeymaUmsarbendingarumatriWiYarsemgeramttibetur,UmistsviWistefnum;tunar,    framlagaeWafyrirkomulags.HvaWhiWsWastnefndavarWarvarlagttilaWslenskstj;rnvld    legWumatheildarskipulagogfyrirkomulagYr;unarsamvinnutfrYvhvernighmarks   rangurogskilvirknivrutryggW,meWtillititilsmWarlandsins.XkomframaWmikilvgt wO  vriaW0slandsamrmdibeturstarftvhliWaogfjlYj;Wlegumvettvangi,efvinnatti B  samkvmtbestustarfsvenjumsviWiYr;unarsamvinnu.RUnih;purinnlagWiennfremurtil    aW0slandkannaWihvortskipulagogfyrirkomulagYr;unarsamvinnu0slandsvriennhentugt.   BentvaraWfyrirkomulagiW0slandivrifrbrugWiWYvsemgenguroggerWistmeWal {  aWildarrkjaDAC.TekiWvarsrstaklegaframaW0slandYyrftiaWtakakvrWunumhvaWa nF fyrirkomulaghentaWiYvbest,aWteknutillititilstefnulandsinsmlaflokknumogmikilvgi 9 YessaWaukaYyrftibyrgW,skilvirkniograngurafstarfinu.XvrimikilvgtaWhafastrW  0slandssemframlagsrkistilhliWsj;nar,aukreynsluogverklagsannarraaWildarrkjaDAC.5 #  2          0kjlfarrUninnar,ogbendingasemYarkomufram,varutanaWkomandisrfrWingi,X;ri r GuWmundssyni,faliWaWgeragreininguaWferWafrWi,skipulagiogfyrirkomulagifram e= kvmdXr;unarsamvinnu0slands.HonumvarfaliWaWskilatillgumogbendingumum 0 umbturogbreytingar,vriYeirraYrfaWhansmati.TekiWvarframaWmikilvgtvriaW  komaskipulagiYarsemgertvrirWfyrirmarkvissristefnumrkun,stefnum;tunog  framkvmdannarsvegarogskipulgWueftirlitioginnraaWhaldihinsvegar.X;rirskilaWi i niWurstWumsnumjl2014Yarsemframkomamargvslegartillgurtilrb;ta.0skUrsl \4 unnierlagttilaWfyrirkomulaginuverWibreyttYannvegaWstarfsemiXSS0verWifrWinn ' rWuneytiW,semfarimeWallaopinberaYr;unarsamvinnu0slands.MeginniWurstaWaskUrsl  unnarer?aWsamhfingallraaWilasemstarfavegumslenskrastj;rnvaldaaWYr;unarsam  vinnueigiaWveraeinumstaW.EingnguYannigshgtaWhmarkalkurmestumrangri `  meWmestriskilvirkni .  #  3       S+!   0september2014f;lutanrkisrWherrastarfsh;piaWvinnadrgaWfrumvarpitillagaum " breytingulgumumalYj;WlegaYr;unarsamvinnu0slands,nr.121/2008,YarsemlagtyrWi # tilaWgerWverWisbreytingskipulagiYr;unarsamvinnuaWstarfsemiXr;unarsamvinnu  $ stofnunar0slandsverWifrWinnutanrkisrWuneytiW.Einnigvarstarfsh;pnumfaliWaW !W% skoWaaWrartillgursemkomaframsrstakrirUniDACYr;unarsamvinnu0slandsfr2013 J""& ogskUrsluX;risGuWmundssonar.FormaWurh;psinsvarskrifstofustj;rilaga-ogstj;rnsUslu #' skrifstofuutanrkisrWuneytisinsogaWaukistuh;pnumframkvmdastj;riXSS0ogannar #( fulltrifrXSS0,skrifstofustj;riYr;unarsamvinnuskrifstofuogeinnstarfsmaWurskrifstof ( unnar,skrifstofustj;rirekstrar-ogYj;nustuskrifstofu,mannauWsstj;rirWuneytisinsoglg  frWingurlaga-ogstj;rnsUsluskrifstofu.  SamrW. T,   SamkvmtfrumvarpinuflytjastverkefniXSS0frstofnuninnitilrWuneytisinsogstofn  uninerlgWniWur.StarfsmennflytjastviWYessabreytingustarfifrXSS0tilrWuneytisins,  enYvfylgja;hjkvmilegabreytingardaglegumstrfumallraYeirraerstarfasviWi   Yr;unarsamvinnuhjrWuneytinu.EkkierumaWrWabreytingarstefnu,markmiWumeWa  X verklagiYr;unarsamvinnu0slands,sbr.nnariumfjllunhreftir. K #    Vinnastarfsh;psinsbyggWistaWst;rumhlutaskUrsluX;risGuWmundssonarfrjl2014    ogYeimtillgumsemhennieraWfinna.ViWritunskUrslunnarrddiskUrsluhfundurviW    179manns,m.a.slenskustj;rnsUslunni,utanrkisrWuneytinu,XSS0,hsk;lasamflaginu,   Yr;unarsamvinnuskrifstofumog/eWa-stofnunumWrumNorWurlndum,0rlandiogfleiri wO  rkjum.ViWgerWlagafrumvarpsinsrWgaWiststarfsh;purinneWahlutihansennfremurviW B  UmsaaWila,m.a.forstisrWuneytiW,fjrmlaogefnahagsrWuneytiW,RkisendurskoWun,    AlYingi,BHM,SFR,DACogrkimeWreynsluafsambrilegumskipulagsbreytingum.Gagn   legarbendingarkomufrllumYessumaWilum,m.a.byggWarreynslufrfyrrisamein {  ingumstofnanaogskipulagsbreytingumYr;unarsamvinnu,semogleiWbeiningarvarWandi nF litamlumfyrirkomulagUmissastj;rnsUslulegraYtta,starfsmannaml,eftirlitmeWYr; 9 unarsamvinnu,o.s.frv.   II.MarkmiWlagabreytinganna.  r   Breytingarlgumnr.121/2008,meWsWaribreytingum,semlagWarerutilmeWfrumvarpi e= Yessu,snanreinvrWunguaWbreyttufyrirkomulagiogskipulagialYj;WlegrarYr;unar 0 samvinnu0slandsYveruaWllverkefniXSS0fristinnutanrkisrWuneytiWsemfarihr  eftirmeWframkvmdallrarYr;unarsamvinnuvegumslenskrastj;rnvalda.Xrfelaekki  srbreytingarstefnum;tuneWamarkmiWumeinsogYaukomaframlgumnr.121/2008, i meWsWaribreytingum,ogYingslyktunumtlunumalYj;WlegaYr;unarsamvinnu0slands \4 2013!2016.AWrarbreytingarlgunumsnaaWbreyttufyrirkomulagihvaWvarWarstefnu ' slenskrastj;rnvaldasviWiYr;unarsamvinnuogstrWoghlutverkYr;unarsamvinnunefndar.    EinnigerufrumvarpinulagWartilbreytingarlgumnr.73/2007,umslenskufriWar  gslunaogYtttkuhennaralYj;WlegrifriWargslu.BreytingarnarsnaaWYvaWaWgerWum `  semtaldareruuppsemfriWargsluverkefnierbreytttilYessaWmtaYeirriYr;unsemtt S+! hefursrstaWYvalYj;WlegaumhverfisemfriWargslanstarfarogbreyttumherslumog " framkvmd.framverWurunniWsamkvmtbestustarfsvenjumYessusviWi# #  4      ׀meWYaWaW # leiWarlj;siaWhmarkarangurafstarfi0slandsognUtaYfjrmunisemslenskstj;rnvld  $ veitatilmlaflokksinssemallrabest.ViWskipulagsbreytingarnarverWureinnigtryggtaW !W% framkvmdogeftirlitfylgiframverklagisemtelsttilbestustarfsvenjamlaflokknum. J""& SterkaritengslmilliYr;unarsamvinnuogannarrautanrkismla. #(   Xr;unarsamvinnaereinafmeginstoWumutanrkisstefnu0slandsogeinnstrstieinstaki $ ) mlaflokkurinnsemrWuneytiWsinnir.undanfrnumrumhefurmikilvgialYj;Wlegrar v%N!* Yr;unarsamvinnufariWsvaxandiinnanrWuneytisins.EndurspeglarYaWherslurslenskra A&"+ stj;rnvaldaekkisWurenmikilvgiYr;unarsamvinnualYj;Wavettvangi.MeWYvaWfra ( starfsemiXSS0innrWuneytiWerveriWaWtryggjaaWllsamskiptiviWerlendrkiog  stofnanirsviWiYr;unarsamvinnususamstilltogtaktviWutanrkisstefnu0slands,aukYess  semslenskstj;rnvldtaliYeinnirdduumYr;unarsamvinnualYj;Wavettvangi.Einsog a DAChefurnUlegagreintfr& #  5      ׀hefurlandslagalYj;WlegrarYr;unarsamvinnutekiWumfangs T, miklumbreytingumundanfrnumrumogratugum.Breyttlandslagheimsvsukallar  breyttanlgunYr;unarsamvinnu.YaWviWumallaYttimlaflokksins;skoranir,fjr  mgnunogframkvmd.Afnmftktar,verndunumhverfisins,barttanviWhrifloftslags   breytinga,tryggingfriWarogryggis,aukningviWnmsYr;ttarsamflagaoguppbygging  X sanngjarnsalYj;WlegsviWskiptakerfiseruhnattrnarskoranirsemkrefjastalYj;Wlegssam K #  starfsogsamhfWraviWbragWaogaWgerWaerbyggjastsamspiliYr;unarsamvinnuogann    arrautanrkismla.      UmgjrWogaWferWafrWialYj;WlegriYr;unarsamvinnuhefureinnigtekiWbreytingum.   XaWerekkilengursvoaWvandamlinsaWfinna?suWrinu semYigguraWstoWfr?norWr wO  inu semhefuraWgeymalausnirnar.XungamiWjanhefurfrstyfirsamvinnuYj;WaogaW B  YrdeilimeWsrtkifrum,skyldumogmguleikum.EndaerYaWstaWreyndaWsjlfbr    Yr;unogafnmftktarveltaauknummlilausnhnattrnnavandamla,tilaWmynda   strWaogtaka,skoranatengdraumhverfis-ogloftslagsmlum,viWkvmsfjrmlaum {  hverfis,;sanngjarnsviWskiptakerfisogsmitsjkd;ma!vandamlasemYr;unarsamvinna nF erfittmeWaWtakastviWeinogsr.XerusfelltfleiriYr;unarrkiorWinminnahWutan 9 aWkomandiaWstoWogsumerujafnvelorWinframlagsrkisjlf.Xr;unarsamvinnahefurYv  auknummliorWiWmiWlgalYj;WlegriYj;WmlaumrWu.    0skUrslunnigreinirDACennfremurfrniWurstWumjafningjarUnisemframkvmdvar r 22aWildarrkjumtmabilinu2012!2014.- #  6      ׀XarkemurframaWgreinamegiberandistefnu e= breytingarhvaWvarWarsterkaritengslYr;unarsamvinnuogannarrautanrkismla.0skUrsl 0 unnikemurframaWYrttfyriraWafnmftktarsennkjarninnYr;unarsamvinnurkjanna  hafisfelltfleirirkistyrkttengslYr;unarsamvinnu,utanrkisstefnuogutanrkisviWskiptaog  mrgYeirrahafikomiWYr;unarsamvinnuinnstrfutanrkisrWuneytisinsmeWformlegum i htti.SamhliWaYessumbreytingummeinniggtaaukinnarheildarsamrmingarstarfi \4 stj;rnvalda,aWsgnDAC. ' SamlegWarhrifoghagkvmni.    TilgangurheildarskipulagsYr;unarsamvinnu0slandseraWkomastefnuogmarkmiWum `  stj;rnvaldaframkvmdsemhrifarkastanhttfyrirhaghafa.MeWYvaWfrafram S+! kvmdinaeinahendierveriWaWeinfaldaskipulagiW.BetriheildarsUnmunnstyfirmla " flokkinnogstefnum;tunverWamarkvissariYegarumeinnbyrgWaraWilaeraWrWa.Sam # hfingmuneflast,framkvmdverWaskilvirkariogsamlegWarhrifafstarfi0slandssviWi  $ Yr;unarsamvinnuaukast.XannigmgerarWfyriraWbreytinginstuWliaWauknumhrifum !W% afstarfi0slandsogauknumrangriYegartillengritmaerlitiW.0slenskstj;rnsUslaerltilog J""& fmennYarsemhverstarfsmaWurYarfaWsinnamargvslegumverkefnum.MeWYvaWll ( Yr;unarsamvinnaseinnihendierunntaWsetjaaukinnkraftverkefnin,eflasveigjanleika  ogsamhfingargetuogkomavegfyrirskrunstefnum;tunogframkvmd.Xereinnig  dregiWr;hagrWiogtvverknaWirekstriogstj;rnunsem,YegartillengritmaerlitiW, a leiWirtilaukinnarhagkvmni.EinfaldaraogmarkvissaraskipulageykurlkuraWmarkmiW T, ogherslur0slandssviWialYj;WlegrarYr;unarsamvinnuniframaWgangaogskilisr  skilvirkariYr;unarsamvinnu.    MeWbreytingunumnstbetriheildarsUnmlaflokkinnogbeturverWurtryggtaWstefnu   0slandsmlaflokknumsframfylgt.AuWveldaraverWuraWm;taogframfylgjaherslum  X 0slandsogaukintkifriskapasttilaWhrindastefnu0slandsmlaflokknumframkvmd K #  meWmarkvissarihtti.      sWastliWnumrumogratugumhefurbyggstuppmikilYekkingogreynslaYr;unar    mlum,bWiinnanXSS0ogrWuneytisins.ViWsameiningusamnUtistYessiYekkingtilheild   stWrarumfjllunarummlaflokkinn.FramkvmdfjlYj;WlegrarogtvhliWaYr;unarsam wO  vinnuverWiekkilenguraWskilin,heldurunninogsamtvinnuWmeWheildarstefnu0slands B  huga.      framverWurlgWrkherslaaWverafremsturWhvaWvarWarg;WvinnubrgWog   vinnulagogfylgjabestustarfsvenjummlaflokknum.rangursmiWuWstj;rnunermikil {  vgurliWuraWfylgjastmeWrangrimiWaWviWYaumarkmiWsemsetteruupphafi.YaW nF jafntviWumfjlYj;WlegtsamstarfogsamvinnuviWeinstksamstarfslnd.AWferWafrWi 9 rangursmiWaWrarstj;rnunarhefurveriWinnleiddstarfsemiYeirraalYj;Wastofnanasem  0slandveitirframlgaukYesssemXSS0hefurundanfrnumrumtileinkaWsraWferWa  frWina.BWirWuneytiWogXSS0hafalagtrkahersluaWfylgjastmeWrangriafverk r efnumogkomiWuppverklagitilaWfylgjaframkvmdinnieftir.SamhliWaYvaWfrastarf e= semiXSS0tilrWuneytisinsogtilkomustrristarfseiningarerstefntaWYvaWeflaogbta 0 rangurseftirlitennfrekar.    RtteraWtakaframaWY;aWskipulag,stj;rnogeftirlitmeWYr;unarsamvinnufristinn  aWalskrifstofuutanrkisrWuneytisinsverWurunniWaWtvhliWaYr;unarsamvinnusamstarfs i lndum0slandsmeWsamahttiogveriWhefur.XSS0hefurunniWmjggottstarfvettvangi \4 YannigaWeftirYvertekiW,oghefurmargsannaWsig;hWumttektum.0Yvsamhengiber ' aWbendaaWaWferWafrWiXSS0oghlutverkstofnunarinnarframkvmdYr;unarverkefna  hefurtekiWY;nokkrumbreytingumliWnumrum.Xannighefurframkvmdinauknum  mliveriWaWfrastyfirinnlendaaWilasamstarfslndum0slands,svosemhraWsstj;rnir. `  ErYessibreytingtaktviWalYj;WlegaryfirlUsingarumrangurYr;unarsamvinnu. #  7      ׀Yarsem S+! lgWerherslaeignarhaldheimamannaYr;unarhlutunum. " Starfsmannaml.  $   ViWsameiningustofnanaYarfaWhugaaWfaglegumogrekstrarlegumYttum,ogsj;nar !W% miWumerltaaWmlefnumstarfsmanna.SameininghefureWlimlssamkvmtfrmeWsr J""& Umsarbreytingarstarfsmannahaldi.Btfrsj;narmiWummannauWsstj;rnunarfylgjasam #' einingunniYeirkostiraWmannauWurinnalYj;WlegriYr;unarsamvinnuersameinaWureinni #( stofnun. $ )   Yeimtmasemslenskstj;rnvldhafaveittframlgtilalYj;WlegrarYr;unarsamvinnu, v%N!* semspannarfj;rWaratug,hafastarfsmennXSS0ogrWuneytisinsbyggtuppmikilvga A&"+ srfrWiYekkingusemeflisttilmunameWsameiningustarfseininganna.ViWsameiningu ( YeirraermikilvgtaWviWhaldasrfrWiYekkinguallrastarfsmannaviWYr;unarsamvinnu,  m.a.meWendurmenntun,oggtaYessaWhnglatistekkireglubundnumflutningumstarfs  mannamillistarfsstWva. a   ViWfrslustarfsemiXSS0ogrWuneytisinsYarfaWtakaafstWutilYesstilhvaWastarfa T, starfsmennveljastmiWaWviWmenntunYeirra,starfsreynsluogfrni.ViWundirbningaWYv  verWurhaftaWleiWarlj;siaWstarfsmnnumverWiboWiWaWgegnasambrilegumstrfum  rWuneytinuogYeirgegnduhjstofnuninni.ViWmatYvhvortstarftelstsambrilegter   litiWtilkjara,verkefnaogstWustarfsmanns.FrslastarfsemiXSS0tilrWuneytisinsfelur  X sraWstarfsmnnumersinnaverkefnumYr;unarsamvinnurWuneytinufjlgar.Slktkallar K #  ;hjkvmilegaendurskoWunskipulagiogstarfsemiYeirrarstarfseiningarrWuneytisins    erYauverkefnifallaundir.StarfsmennXSS0munuYvekkiendilegagangaaWlluleytitil    smustarfarWuneytinuogYeirgegnahjXSS0,enYessverWurgttaWYauteljistsam   brilegmeWtillititilkjara,verkefnaogstWu,einsogWursagWi.AWsamaskapimvnta wO  breytingaverkefnumstarfsmannarWuneytisinserhafahingaWtilgegntstrfumsviWi B  Yr;unarsamvinnu.SlkarbreytingarverksviWirkisstarfsmannaeruheimilarskv.19.gr.    laganr.70/1996,umrttindiogskyldurstarfsmannarkisins,YarsemsegiraWstarfsmanni   sskyltaWhltabreytingumstrfumsnumogverksviWifrYverhannt;kviWstarfi. {  StarfsheitistarfsmannaXSS0verWakveWinsamrmiviWstWuYeirraogverkefnirWu nF neytinuoginnanYessrammaergildirumstarfsheitiYar,erbyggjastm.a.lgumnr.39/ 9 1971,umutanrkisYj;nustu0slands.WurenXSS0verWurlgWniWur1.janar2016verWur  starfsmnnumstofnunarinnarboWiWstarfrWuneytinu,eftiratvikumsemflutningsskyldir  starfsmennutanrkisYj;nustunnisamkvmtfyrrgreindumlgum. r   StarfsmennYr;unarsamvinnuskrifstofuutanrkisrWuneytisinserun8,envoru10Yegar e= mestvarriW2012.HjXSS0vinnaalls40starfsmenn;9mannsaWalskrifstofuReykjavk, 0 11umdmisskrifstofunniLilongweMalav,8umdmisskrifstofunniMapt;  M;sambkog12umdmisskrifstofunniKampalaBganda.0Lilongweeru2starfsmenn  tsendirog9staWarrWnir,Mapt;eru2starfsmenntsendirog6staWarrWnirogKampala i eru2starfsmenntsendirog10staWarrWnir. \4   AllserustarfsmennYr;unarsamvinnuskrifstofuogXSS0Yv48.SamanlagWurfjldi ' starfsmannaaWalskrifstofuXSS0ogYr;unarsamvinnuskrifstofuern17,aukYesseru6  starfsmennXSS0viWstrfumdmisskrifstofunum.    0brWabirgWakvWifrumvarpinuergertrWfyrirYvaWviWfrslustarfsemiXSS0til `  rWuneytisinsverWillumstarfsmnnumXSS0boWiWstarfrWuneytinuogaWrWherras S+! heimiltaWflytjaframkvmdastj;raXSS0tilembttiskv.36.gr.laganr.70/1996.MeW " brWabirgWakvWinuerjafnframtlgWtilundanYgafrskyldutilaWauglUsalausstrfskv. # 7.gr.laganr.70/1996.MeWYverstarfsmnnumXSS0tryggWurforganguraWstrfunumsem  $ flytjasttilrWuneytisinsviWfrslustarfseminnar.XessiaWferWviWstarfsmannabreytingar !W% vegnasameiningarrkisstofnanaeralgengust. J""&   XiggistarfsmaWurboWumsambrilegtstarfaWteknutillititilkjara,verkefnaogstWueru #' biWlaunekkigreidd,sbr.34.gr.laganr.70/1996.StarfsmaWursemafYakkarboWumsam #( brilegtstarfekkiheldurrttbiWlaunum.SstarfsmanniekkiboWiWsambrilegtstarf $ ) meWtillititilkjara,verkefnaogstWugeturstarfsmaWursemh;fstrfYj;nusturkisinsfyrir v%N!* 1.jl1996ttrttbiWlaunumsamkvmtWurnefndumlgum.Starfsmennsemh;fustrf A&"+ eftirframangreinttmamarkeigartttillaunauppsagnarfrestisamkvmtalmennumreglum.  '",  '#-   & a AthugasemdirviWeinstakargreinarfrumvarpsins. ( @ Um1.gr.    03.mgr.1.gr.laganna'a(ԀerfjallaWummeginmarkmiWalYj;WlegrarYr;unarsamvinnu0slands  oghafaYauekkibreystfrYvaWlgnr.121/2008vorusett.BreytingarYrsemlagtertil a aWgerWarverWifelaekkisrefnisbreytingarheldurorWalagsbreytingarsemeinkumertlaW T, aWaukaskUrleikagreinarinnarogtryggjasamrmiviWYaumarkmiWsemalmennteruviWur  kenndsviWiYr;unarmla.BreytingarnareruYraWstaWorWanna,,efnahags-ogflagslegri  Yr;un 1.mlsl.mlsgreinarinnarkemurorWalagiW,,sjlfbrriYr;un ;staWorWanna   ,,sjlfbrriYr;un samamlsliWkemur,,umhverfis-ogloftslagsverndogviWbrgWumviW  X loftslagsbreytingum oglokmlsliWarinserbttviWorWunum,,ogbttumefnahag .02. K #  mlsl.erliWurinn,,neyWar felldurbrottrhugtakinu,,mannWar-ogneyWaraWstoW tilsam    rmisviWskilgreiningarsemnotaWareruafEfnahags-ogframfarastofnuninni.    @ Um2.gr. wO    0greininnierkveWiWumaWYaWsrWuneytiWsemannastalYj;WlegaYr;unarsamvinnu B  0slandssamrmiviWstefnustj;rnvaldaYarumogsamstarfiviWalYj;Wastofnanir,sam    starfslnd,borgarasamtkogaWraaWilaeftirYvsemviW.0ngildandilgumerusam   svarandikvWi5.gr.og2.mgr.6.gr.enYarergreintmilliframkvmdarmarghliWa {  Yr;unarsamvinnu,semrWuneytiWannastskv.5.gr.,ogtvhliWaYr;unarsamvinnu,sem nF Xr;unarsamvinnustofnun0slandsannastskv.2.mgr.6.gr.BreytingarnarsemfelastYeim 9 tveimnUjumlsgreinumsemYessigreinleggurtilendurspeglaaWmeWfrumvarpinuyrWi  Xr;unarsamvinnustofnunlgWniWurogrWuneytiWannaWistbWimarghliWaogtvhliWaYr;  unarsamvinnu,enaWWruleytierubreytingarnarefnislegasamrmiviW5.gr.og2.mgr. r 6.gr. e=   MlsgreinarnarsemYessigreinleggurtilkomastaWtveggjamlsgreinalgunumsem 0 annarsvegarfjallaumframlgtilalYj;WlegrarYr;unarsamvinnuoghinsvegarumYr;unar  samvinnunefnd.FyrrnefndakvWiWeraWfinnatillgum6.gr.frumvarpsinsaWnUrri1.  mgr.6.gr.lagannasemeingngufjallarumframlgtilalYj;WlegrarYr;unarsamvinnuen i sWarnefndakvWiWeraWfinnanokkuWbreytttillgum3.gr.frumvarpsinsaWnUrri3.gr. \4 lagannaumYr;unarsamvinnunefnd. ' @ Um3.gr.    03.gr.frumvarpsinsertillagaaWbreyttriskipanYr;unarsamvinnunefndar.XaWkvWi `  byggistaWhlutatilkvWi3.mgr.2.mgr.ngildandilagaumYr;unarsamvinnunefnd,aW S+! hluta4.gr.ngildandilagaumsamstarfsrWumalYj;WlegaYr;unarsamvinnuogloksaW " hlutatiltillgum6.kaflaskUrsluX;risGuWmundssonar:Xr;unarsamvinna0slands! # skipulag,skilvirkniograngur!skUrslatilutanrkisrWherra,frjl2014.03.mgr.2.gr.  $ erkvWisembttvarinnlginmeWlgumnr.161/2012,umbreytingulgumum !W% alYj;WlegaYr;unarsamvinnu0slands,nr.121/2008,meWsWaribreytingum(hlutverkXr;unar J""& samvinnunefndar). #'   SamkvmtkvWinukUsAlYingisjfulltratilsetuYr;unarsamvinnunefnd,endavar #( taliWnauWsynlegtaWAlYingihefWiskUraaWkomuaWstefnumarkandiumrWuogkvrWunum $ ) rWherraummlefnialYj;WlegrarYr;unarsamvinnu.SamkvmtkvWi4.gr.lagannaum v%N!* samstarfsrWskiparrWherra17fulltrarWiW,Y.e.fulltrana7Yr;unarsamvinnunefndinni A&"+ skv.3.mgr.2.gr.,formannh;psinsog9fulltratilviWb;tar.FimmYeirraskuluskipaWir  '", samrWiviWsamstarfsh;pslenskramannWarsamtakaalYj;WleguhjlparstarfiogYr;unar '#- samvinnu,tveirsamrWiviWsamstarfsnefndhsk;lastigsinsogtveirsamrWiviWaWila ( vinnumarkaWarins,enformaWurskalskipaWurntilnefningar.FyrirkomulagiWvarWandisam  starfsrWiW4.gr.semkomiWvarmeWlgunumbyggistskUrsluSigurbjargarSigur  geirsd;tturfrfebrar2008:SkipulagYr;unarsamvinnu0slandsinnanutanrkisrWuneytisins, a sjumfjllunkafla2.7skUrslunni,semogreitIIbls.24. T,   AfumrWumumfrumvarptilfyrrnefndralaganr.161/2012erlj;staWvWtkurstuWn  ingurhefurveriWviWYausj;narmiWAlYingiaWYingiWYurfiaWeigaaWkomuaWstefnumark  andiumrWuumYr;unarsamvinnu.MikilvgthefurY;ttaWYverp;litsksttrkiummla   flokkinnogaWvWtktsamrWshaftviWaWrahagsmunaaWila,svosemhsk;lasamflagiW,  X aWilavinnumarkaWarinsogflagasamtk.0rWuframsgumannsutanrkismlanefndarmeW K #  litinefndarinnarumfrumvarpiWkomframaWnefndinnivrilj;staWYarsemfulltrarnir    Yr;unarsamvinnunefndinnittueinnigstisamstarfsrWiumalYj;WlegaYr;unarsamvinnu    gtiorWiWvandasamtaWskiljankvmlegaYarnamilli.GefaYyrftifyrirkomulaginutma   tilaWYr;ast,envonirstWutilaWYettatkistmeWgtum.0YaWminnstavrimeWYessu wO  tryggtaWfulltrarYingflokkannamunduhafabetriyfirsUnyfirmlaflokkinnheildsinni. B    ReynslanhefursUntaWhyggjurframsgumannsutanrkismlanefndarvorurkum    reistarogaWngildandifyrirkomulagierunokkrirannmarkar.VerkefnisamstarfsrWsins   ogYr;unarsamvinnunefndarskarastogverkaskiptingmilliYeirraer;lj;s,enekkihefurtekist {  aWbtarYessuframkvmd. nF   0rUniDACkemurframaWskUraYurfihlutverkYr;unarsamvinnunefndarogsamstarfsrWs 9 svoeflamegiorWrWuogsamrWviWrWuneytiW.0nefndarlitiutanrkismlanefndar141.  lggjafarYingi2012!2013,sbr.Yingskjal1184,582.ml,umtillgutilYingslyktunarum  tlunumalYj;WlegaYr;unarsamvinnu0slands2013!2016,kemureinnigframaWrtthafi r veriWumYrfaWafmarkannarhlutverkYr;unarsamvinnunefndarogsamstarfsrWshvors e= umsigogaWhugamttisameininguYeirra.0litinusegirsWanaWY;tthlutverkYr;unar 0 samvinnunefndarhafiveriWstyrktaWfrumkvWinefndarinnarmeWsamYykktlaganr.161/  2012sembreyttulgumnr.121/2008komitillitaaWendurskoWalginfrekarlj;sifeng  innarreynsluWurennstaYr;unarsamvinnutlunverWilgWfram.Xarkemurjafnframt i framaWnefndinteljinauWsynlegtaWeflaeftirlit,YekkinguogfrniAlYingissviWiYr;unar \4 samvinnuslenskrastj;rnvalda. '   0skUrsluX;risGuWmundssonarertarleganhttfjallaWumfyrirkomulagiWogkomistaW  YeirriniWurstWuaWstarfsemiYr;unarsamvinnunefndarYvhorfisemhnersamkvmt  lgunumYykitilgangsltilogupplUsingarberisttreglegatilYingflokkaAlYingisogaWsam `  starfsrWiWfundiofsjaldantilaWhafamikilhrifstefnunaYr;unarsamvinnu.Vegna S+! srstWuYessamlaflokkserskUrslunnihinsvegarundirstrikaWmikilvgiYessaWYing " mennhafibeinaaWkomuaWeftirlitimeWYr;unarsamvinnu. #   0lj;siYessaerlagttilaWlgunumverWieinnrWgefandiaWili(Yr;unarsamvinnunefnd)  $ enekkitveir(Y.e.samstarfsrWumalYj;WlegaYr;unarsamvinnuogYr;unarsamvinnunefnd). !W% SamkvmtYeirritillgusitjaalYingismennYr;unarsamvinnunefndmeWfulltrummeW J""& rturhsk;lasamflaginu,vinnumarkaWinumogborgarasamtkum,aukformanns.AWkoma #' AlYingiserYveinstryggogmgulegter,nYessaWstofnaWstilsrstakrarYingmanna #( nefndar. $ ) @ Um4.gr. A&"+   0YessarigreinermltfyrirumhlutverkYr;unarsamvinnunefndar.TillgurnareruaW  '", mestubyggWarhlutverkiYr;unarsamvinnunefndarskv.3.mgr.2.gr.lagannaoghlutverki '#- samstarfsrWsumalYj;WlegaYr;unarsamvinnuskv.2.mgr.4.gr.laganna,meWYeirribreyt ( inguaWtilviWb;tarskulinefndinfylgjastmeWframkvmdhennar.0YvsambandiertaliW  mikilvgtaWnefndinhafistarfstmasnummguleikaaWfaravettvangsferWtilaW  fylgjastmeWframkvmdalYj;WlegrarYr;unarsamvinnu0slands.XaWgrundvallastYvaW a framsgumaWurnefndarlitsutanrkismlanefndarmeWfrumvarpitillaganr.161/2012t;k T, YaWframframsgusinniaWYaWhafitWkastaWstj;rnarmennXr;unarsamvinnustofnunhafi  fariWslkarferWirogviWraWiYhugmyndaWfulltrarYr;unarsamvinnunefndgtugerthiW  sama,endahafislkarferWirY;ttveramikilvgartilaWeflaskilningYr;unarsamvinnu   starfinu.SvipuWsj;narmiWkomuframafhlfuutanrkismlanefndarnefndarlitihennar  X meWtillgutilYingslyktunarumtlunumalYj;WlegaYr;unarsamvinnu0slands2013! K #  2016.      XerfrumvarpinugertrWfyriraWfulltrirWuneytisinssitjifundinefndarinnar,enmeW    YverttviWskrifstofustj;raYr;unarsamvinnuskrifstofueWaannanfulltraYeirrarskrifstofu.     0lokamlsgreinYessarargreinarertiltekiWaWnefndinskulifundaaWlgmarkitvisvar wO  rimeWrWherraogupplUsautanrkismlanefndreglulegaumstrfsn,endamikilvgtaW B  nefndarmennhafitkbeinumsamskiptumviWrWherraogutanrkismlanefndupplUsinga    skyni.     VakinerathygliYvaW10.gr.frumvarpsinseraWfinnaheimildtilaWsetjareglugerW {  umhlutverkogstarfsemiYr;unarsamvinnunefndar. nF @ Um5.gr.    kvWiYessarargreinarbyggjast3.gr.laganna,umtlunumalYj;WlegaYr;unar  samvinnu.HrerlagttilaWnotaWverWihugtakiW,,stefna staWtlunar,tilsamrmisviW r innihaldskjalsinssemfelursrstefnustj;rnvaldaYessummlaflokki.Einnigerhrlagt e= tilaWrWherraleggistefnunaframfimmtahvertrmeWYingslyktunogaWstefnangilditil 0 fimmrasenn,ensamkvmtlgunumskalrWherraleggjaYingslyktunframannaWhvert  rumtlunstj;rnvaldaumalYj;WlegaYr;unarsamvinnu0slandstilfjgurrarasenn.  FimmragildistminnermiWaWurviWYauformsemneruuppiumlangtmastefnumrkun i opinberumfjrmlum. \4   0greininnierennfremurkveWiWumaWYr;unarsamvinnunefndfidrgaWtillgurW ' herratilYingslyktunartilumsagnar.JafnframterkveWiWumaWframkvmdstefnunnar  skulitfrWaWgerWatlunsemrWherrakynnirAlYingiannaWhvertr.Xessibreytinger  lgWtilYarsemlgunumerkveWiWumaWleggjaskuliframeittskjalseminniheldurbWi `  stefnumrkunogaWgerWatlun.EWlimlssamkvmterstefnamrkuWtillangstmaenaW S+! gerWatlunYarfnasttWariendurskoWunar.XvYykirheppilegraaWhafaYettatvenntaWgreint. " 0YessufelsteinnigaWekkierlengurtlasttilYessaWstefnunnisgefiWheildstttyfirlit # yfirYaWhvernigrWherratlaraWnsettummarkmiWumhennar,einsogkveWiWerum2.  $ mlsl.2.mgr.3.gr.laganna. !W%   0stefnuerumeginlnurlagWaroglangtmamarkmiWsettalYj;WlegriYr;unarsamvinnu J""& 0slands.0aWgerWatlunersettframheildstttyfirlityfirYaWhvernigunniWskuliaWYvaW #' nmarkmiWumstefnunnar. #( @ Um6.gr. v%N!*   SamkvmttillguYessarargreinarerYaukvWilagannasemfjallaumframlgtilYr; A&"+ unarsamvinnu,annarsvegar2.mgr.2.gr.oghinsvegar2.og3.mgr.3.gr.,frWsaman  '", einagrein.XettaergerttilhgWaraukaogskUrleika.1.mgr.ersamhlj;Wa2.mgr.2.gr. '#- laganna.SbreytingergerW2.og3.mgr.3.gr.lagannaaWYrerusameinaWarogfellt ( brottorWalagumaWtluninniskuligreintfrframlgumtilalYj;WlegrarYr;unarsamvinnu.  XessstaWereinungistiltekiWfyrirhugaWhlutfallframlagatilalYj;WlegrarYr;unarsamvinnu  afvergumYj;Wartekjum,YvaWreynslanhefursUntaWalYj;Wlegusamstarfi,svosemDAC, a ertekiWmiWafYvhlutfalli.EinnigertilvsunstefnumiW0slandstillengriogskemmritma T, litiWfelldbrottsamrmiviWbreytingarskv.5.gr.  @ Um7.gr.     XessigreinbreytirkvWum7.gr.lagannatilsamrmisviWYtillgusemfrumvarpinu  X felstaWXr;unarsamvinnustofnunverWilgWniWurogverkefnihennarfristtilutanrkis K #  rWuneytisins.ViWYbreytinguverWur2.mgr.7.gr.laganna;Yrf,enhennarstaWkemur    kvWisemundirstrikaraWumtmabundnarrWningarsrfrWingastrfYgufriWar,Yr;    unarsamvinnuogmannWaraWstoWvegumalYj;WastofnanaYr;unarrkjumog;stWugum   rkjumogYtttkuslenskrastj;rnvaldafriWargsluverkefnumgildalgumslenskufriWar wO  gslunaogYtttkuhennaralYj;WlegrifriWargslu.XegarrtterumstrfYgufriWar B  YessumlgumerttviWstarfsemislenskufriWargslunnar.Umhanagildalgnr.73/2007,    umslenskufriWargslunaogYtttkuhennaralYj;WlegrifriWargslu.StrfYgufriWar   felastm.a.YvaWutanrkisrWuneytiWrWursrfrWingatmabundiWgrundvellifyrr {  greindralagasemstarfasWanviWstrfYgufriWarvegumalYj;Wastofnana.Xarsemstrf nF YgufriWareruhlutiafalYj;WlegriYr;unarsamvinnu0slandsYykirrttaWrttalgum 9 YessumhvaWalggjfgildirumslkarrWningar.0frumvarpinuerulagWartilbreytingar2.  mgr.1.gr.lagaumslenskufriWargslunaogYtttkuhennaralYj;WlegrifriWargslu,nr.  73/2007,YarsemtilgreinterhvaWaaWgerWirheyram.a.undirfriWargsluverkefni.Xessar r breytingaraWgerWummiWaaWYvaWmtaYeirriYr;unsemtthefursrstaWYvalYj;W e= legaumhverfisemfriWargslanstarfar,breyttriframkvmdogherslum. 0   &  EinnigerlagttilaWfelldverWibrottupptalningstWnasemrttlttgetauppsgntma  bundins'iԀrWningarsamnings,endaerstalningekkitmandiogrttaraaWhafaupptalningu  slkraatriWiviWkomandirWningarsamningi.X;ermikilvgtaWtilstaWarsheimildtilaW i segjauppslkumsamningumefstWurerufyrirhendiogYveruppsagnarheimildinnisjlfri \4 haldiWlgunum. ' @ Um8.gr.    GreininYarfnastekkiskUringa. `  @ Um9.gr. "   HrerlgWtilviWb;tviWgreinumskUrslurogupplUsingagjfrWherratilAlYingisum # Yr;unarsamvinnusemkvarWartmasetningukynningarrWherraaWgerWatlunYeirrisem  $ tilgreinder1.mgr.5.gr.samkvmtfrumvarpinu.AukYesserorWnotkunbreytttilsam !W% rmisinnanlaganna,r,,tlun ,,stefna . J""& @uu& a Um10.gr. #(   0lgunumerreglugerWarheimildiraWfinnatveimurstWum,annarsvegar4.mgr.4.gr. $ ) umhlutverksamstarfsrWsumalYj;Wlega'a#*ԀYr;unarsamvinnuoghinsvegar5.mgr.6.gr.um v%N!* hlutverkXr;unarsamvinnustofnunar0slandsogtengslhennarviWrWuneytiW,semogumYaW A&"+ hlutverksemumdmisskrifstofurstofnunarinnargegnaviWframkvmdYr;unarsamvinnu,  '", meWferWutanrkismlaoggsluhagsmuna0slands.0greininnierulagWartilreglugerWar '#- heimildirsembWierualmennseWlisvarWandiframkvmdlagannaogeinnigheimildirsem ( takamiWafYeimkvWumsemneraWfinnalgunum.  @uuUm11.gr. a   UmkvWitilbrWabirgWaI.NiWurlagninguXr;unarsamvinnustofnunar0slandsfylgja T, UmsarbreytingarsemtakaYarfafstWutil.Xrerumistmafrekarframkvmd,sumarer  hgtaWrWastumleiWoglginWlastgildienaWrarkunnaaWtakalengritma.RttYykir  aWskapahfilegtsvigrmtilYessaWframkvmaYrbreytingarsemekkierhgtaWgera   samstundis,svosemvarWandisamskiptiogupplUsingagjfviWsamstarfsaWila,framkvmdar  X atriWivarWandistarfsmannaml,fjrmlogfleira.AfYeimskumerfrumvarpinulagttilaW K #  Xr;unarsamvinnustofnunverWilgWniWur1.janar2016semerannaWtmamarkengildis    takalagannaskv.13.gr.frumvarpsins.      UmkvWitilbrWabirgWaII.0YessukvWierfjallaWumyfirtkurWuneytisins   skuldbindingumXr;unarsamvinnustofnunar0slandssemgildieruYegarstofnuninerlgW wO  niWur1.janar2016.XrskuldbindingarsemfallaundirYettakvWierusamningar,Y.m.t. B  rWningarsamningarviWstaWarrWnastarfsmennumdmisskrifstofumXSS0,tlanirog    aWrirgerningar.Xessirgerningarhaldagildisnu;breyttirYrttfyriraWXSS0slgWniWur   nemaannaWverWikveWiWsrstaklega.kvWiYettatekurtiltvennskonarrWningarsamn {  ingastarfsmanna,annarsvegarrWningarsamningaviWstaWarrWnastarfsmennumdmis nF skrifstofumoghinsvegartmabundinnarWningarsamningastarfsmannaXSS0semeruannaW 9 hvortviWstrfaWalskrifstofustofnunarinnarReykjavkeWaerlendisYegarstofnuniner  lgWniWur.TmabundnirrWningarsamningarsemerugildiumram;tin2015!2016halda  gildisnusamkvmtYessukvWiogrennaskeiWsittendasamkvmtkvWumsnum r nemaannaWverWikveWiWmillirWuneytisinsogstarfsmanns. e=   UmkvWitilbrWabirgWaIII.XettakvWifjallarumrttarstWufastrWinnastarfsmanna 0 Xr;unarsamvinnustofnunar0slandsvegnaniWurlagningarstofnunarinnar.KveWiWerumaW  rWherraskulibj;WafastrWnumstarfsmnnumXSS0semeruannaWhvortviWstrfaWal  skrifstofuhennarReykjavkeWaviWstrfumdmisskrifstofumhennarMalav,M;sambk i ogBgandaYegarlgYessitakagildistrfrWuneytinufrYeimtmaerstofnuninerlgW \4 niWur.UpphafstarfaYeirraYarverWur1.janar2016YegarstofnuninerlgWniWur,enfr ' gildistkulagannaogframaWram;tumstarfastarfsmennirnirframhjXSS0.TekiWeraf  skariWumaWlgnr.70/1996,umrttindiogskyldurstarfsmannarkisins,gildiumstarfs  menninaogstrfinaWfrtldukvWi7.gr.lagannasemfjallarumskyldutilaWauglUsalaus `  strf.MiWaWerviWaWboWumstarfmuniberaststarfsmnnumXSS0fyrir1.okt;ber2015. S+! MeWYessuerustrffastrWinnastarfsmannahjXSS0lgWniWurognUstrfverWatilrWu " neytinusemstarfsmnnumertryggWurforganguraW.EkkiYarfaWauglUsastrfYeirrasem # viljafrasigfrXSS0tilrWuneytisins.StarfsmaWursemYiggurboWumstarfrWuneytinu  $ nUturekkibiWlaunarttareflauninfyrirstarfrWuneytinueruekkilgrienYausemhann !W% nautstarfihjXSS0. J""&   AWWruleytienhrgreinirervsaWtilalmennraathugasemdaviWlagafrumvarpYetta #' varWandistarfsmannaml. #(   UmkvWitilbrWabirgWaIV.HjXr;unarsamvinnustofnun0slandshttarsvotilaW $ ) aWeinseinnstarfsmaWurhennarhefurskipunsemembttismaWurskv.22.gr.laganr.70/1996 v%N!* ogerYaWframkvmdastj;ristofnunarinnar.MeWYessukvWitilbrWabirgWaertekiWaf A&"+ skariWumaWkvWi36.gr.laganr.70/1996gildirumframkvmdastj;rannsemgerirrW  '", herrakleiftaWflytjahannmilliembtta,endaheyribWiembttinundirhann.Samihttur '#- yrWihafWurogmeWaWrastarfsmenn,aWmiWaWerviWaWboWumflutningmilliembtta ( mundiberastframkvmdastj;raXSS0fyrir1.okt;ber2015.Xauembttisemheyraundir  skipunarvaldutanrkisrWherraskv.22.gr.laganr.70/1996ogtillitakemuraWfram  kvmdastj;riflytjisteruembttiYausemtalineruupp2.tlul.1.mgr.YesskvWis,sbr. a einnigupptalningustarfsmnnumutanrkisYj;nustunnar1.og2.flokki1.mgr.8.gr.laga T, nr.39/1971,umutanrkisYj;nustu0slands.  @uuUm12.gr.     BreytingarviWfangsefnumfriWargslunnarsamkvmtgreininnimiWaaWYvaWmta  X YeirriYr;unsemtthefursrstaWherslumogframkvmdogYvalYj;Wlegaumhverfi K #  semhnstarfar.FriWur,ryggiogYr;uneruntengdogaukinherslaernlgWmikil    vgisamhfingarYessaraYttaverkefnumognlgunalYj;Wastofnana.Breytingarnarsem    gerWarerufelastYvaWaliW2.mgr.fellurbrottorWalagiW?Xtttakaverkefnumsemlta   aWYvaWtryggjastWugleikaogstarfameWheimamnnumtakasvWum enstaWinn wO  kemur:?VerkefnisemltaaWYvaWtryggjaryggi,friWogstWugleikaalYj;Wavettvangi.  B  OrWin,,svosemviWstj;rnsUslu,veitukerfiogfjarskipti lokcliWar2.mgr.fallabrottog    YeirrastaWkomaorWin,,ogertlaWaWeflamannrttindi,jafnrtti,lUWrWiogbtastj;rnar   far .XbtastviWgreininatveirnUirstafliWir,eogfliWur,annarsvegarumverkefnisem {  stuWlaaWfyrirbyggjandiaWgerWumogviWbrgWumvegnahamfaraogaWstoWviWYolendur nF YeirraoghinsvegarumverkefnisemstuWlaaWryggi,velferW,endurhfingu,endurreisn, 9 verndalmennraborgaraogtvegunbrUnustunauWsynjameWanneyWarstandvarir.  @uuUm13.gr. r   GreininYarfnastekkiskUringa. e= @uuUm14.gr.    HrerfelldbrotteinatilvsuninsemeraWfinnaWrumlgumtilXr;unarsamvinnu  stofnunar0slands.GreininYarfnastekkifrekariskUringa. i  Fylgiskjal.  *`AU?) dE? A^`*  `  FjrmlaogefnahagsrWuneyti, " skrifstofaopinberrafjrmla: #    UmsgnumfrumvarptillagaumbreytingulgumumalYj;Wlega !W% Yr;unarsamvinnu0slandso.fl.(skipulag).  J""& R(  MegintilgangurfrumvarpsinseraWstuWlaaWaukinniskilvirknioghagkvmnistj;rn #' sUslualYj;WlegrarYr;unarsamvinnu0slandsoggerastefnum;tunmlaflokksinsmarkvissari. #( 0YvskynierlagttilaWllverkefniXr;unarsamvinnustofnunar0slands(XSS0)verWifrWinn $ ) utanrkisrWuneytiW,semeftirleiWisannistallaframkvmdYr;unarsamvinnuvegums v%N!* lenskrastj;rnvalda,ogaWXSS0verWilgWniWur.EinnigerulagWartilbreytingarstrWog A&"+ hlutverkiYr;unarsamvinnunefndar,semveraskalrWherratilrWgjafarvarWandistefnumark  '", andikvarWanatkuumalYj;WlegaYr;unarsamvinnu,oggerterrWfyriraWnverandisam '#- starfsrWumalYj;WlegaYr;unarsamvinnuverWilagtniWur.TaliWeraWmeWbreytingunum ( nistbetriheildarsUnyfirmlaflokkinn,auWveldaraverWiaWm;tastefnuogherslur0slands  honumoghrindastefnunniframkvmdmeWmarkvissarioghagkvmarihtti.0brWa  birgWakvWumerlagttilaWXSS0verWilgWniWur1.janar2016ogaWrWuneytiWyfirtaki a allarskuldbindingarstofnunarinnarsemgildieruviWniWurlgnhennar,Y.m.t.rWningar T, samninga,ogaWframkvmdastj;raogfastrWnumstarfsmnnumstofnunarinnarverWiboWin  strfrWuneytinunauglUsingar.EinnigerufrumvarpinulagWartilbreytingarlgumnr.  73/2007umslenskufriWargslunaogYtttkuhennaralYj;WlegrifriWargslutilaWmta   Yr;unsemtthefursrstaWYvumhverfisemfriWargslanstarfarogbreyttumherslum  X ogframkvmd. K #    0athugasemdumfrumvarpsinskemurframaWhjXSS0starfin40starfsmenn,Yaraf9    aWalskrifstofunniReykjavkog6umdmisskrifstofum.AnnaWstarfsf;lkerstaWarrWiW.    EkkierreiknaWmeWaWsameininginleiWitilbreytingafjldastarfsf;lksogekkierheldur   reiknaWmeWbreytingumhsnWismlum,enYr;unarsamvinnuskrifstofarWuneytisinsog wO  XSS0starfanYegarniWsamanoghafaaWsetursamahsnWi.EkkierYvgertrWfyrir B  YvaWlgfestingfrumvarpsinsmunihafahrifrekstrarkostnaWmlaflokksinsfyrstumsinn.    EnguaWsWurergertrWfyrirYvaWmeWsameiningunnimegidragarvissri;hagkvmni   ogtvverknaWisemYegarframskirgetileitttilaukinnarhagkvmnistj;rnunogrekstri. {  GerterrWfyriraWYaWsvigrmverWiltiWgangatilaWeflaaWrastarfsemimlaflokksins. nF   Fjrmla-ogefnahagsrWuneytiWvekurathygliveikleikasemfelstYeirrileiWsemfarin 9 ergildandilgum,aWtlunstj;rnvaldaumalYj;WlegaYr;unarsamvinnuersamYykkt  formiYingslyktunarYarsemframlgerusundurliWuWsemformumrWstfunfjrmunan  YessaWYeimhafiveriWsetturfjrhagsrammirkisfjrmlatluntillengritmalitiW.Eins r ogkveWiWerumstj;rnarskrnnierekkiheimiltaWgreiWaafhendigjaldnemaheimilds e= tilYessfjrlgumeWafjraukalgum.SamYykktYingslyktunartillgujafngildirYvekki 0 veitingufjrmunaverkefniogreynslansUniraWmargvslegarYingslyktanirhafagegnum  tWinatiltekiWformumfjrmgnuntiltekinnaverkefnamrgrframtmannsemekkihefur  sWanreynstverasvigrmtilaWveitaframlgtilfjrlgumeWaaWforgangsrWuninnanviW i komandimlaflokkseWap;litskarhersluruppbyggingumismunandimlaflokkahafa \4 breyst.SlktfyrirkomulagfelurYvsraWformsamYykktumYingslyktunartillgumsam ' rUmastmrgumtilvikumekkifjrlgumoglgbundinnilangtmatlunrkisfjrmlum  YarsemforgangsrWunogstefnaAlYingisrWstfunopinberrafjrmunabirtist.0frumvarp  inuergertrWfyrirbreyttufyrirkomulagioglagttilaWstefnuumalYj;WlegaYr;unar `  samvinnuverWiformuWframlgframvegistilgreindsemhlutfallafvergumYj;Wartekjum S+! ogskiptingYeirragrundvellistefnumiWa0slandsmlaflokknum.RWuneytiWtelurYessa " breytinguveratilb;taogaWbreyttframsetningstyWjibeturverklagviWundirbningfjrlaga # oglangtmatlunarrkisfjrmlumogveitiaukiWsvigrmtilaWbregWastviWbreyttum  $ herslumogframlgumtilmlaflokksins. !W%   EkkiergertrWfyriraWfrumvarpiWhafihriftgjldrkissj;Wsvegnarekstursog J""& styrkjaYessummlaflokki,verWiYaW;breyttaWlgum,YarsemgengiWertfrYvaW #' mgulegurvinningurafsamlegWverkefnaverWinotaWurtilaWaukastarfseminaaWWru #( leyti.framverWurkveWiWumYaWlgunumaWframlgtilalYj;WlegrarYr;unarsamvinnu $ ) skuligreiddrrkissj;WieftirYvsemkveWiWerfjrlgumhversrs.EkkiergertrWfyrir v%N!* aWbiWlaunartturtilstarfsmannastofnistviWlgfestingufrumvarpsinsendaverWillumfast A&"+ rWnumstarfsmnnumXSS0boWinsambrilegstrfrWuneytinu.  '",