WPC' ʡ {/2bV,b4O󲜃i2 ! P#{S9ĢUMJř4lCU .plQǟ3ynIs\w>(3-ǭYqqιEMh,܇,wR~fY$|w| 9$n8ۻ&*ƈJVf|ǭ|Uu_\'fGd{5sPΠڅpHI|UZg+W\kKYE'Yw5WSKg"Q;=T@\XCA= _85.QTrzm/p% 8߷U!N" %p 0v #m F6F| mw4^ ( 0Z 0( B- 0;L 0DN 1 0^^^^ 0qq 0 0Qu"" 0w## 0## 0,$,$ 1u$$$$ Bf%f%f%f%f%f%f%f%f%f%f%f%f%f%f%f% 72%%%% 1%%%%%%%%%%%%%%%%%%%%%U:V&V&V&V&M&&&&D&&d9 Z6Times New Roman RegularX(`$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^` Adobe PDF0W:\WP2000\template\SKJRI~3H.WPTW:\WP2000\template\SkjritunY2k.wptUDžyGgbatsJuI 3|x  a7',..,XbXXX? XXb0?vvbX0#ggdd  ISUS,.   _>? #9#XbX#XXb{#(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#8DocumentManagement::ModifiedBooleanTRUE($)Hairline d(%2g $ `!,..,X.XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX.0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0  ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(37$ `!,..,X.XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX.0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (37$ `!,..,X.XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX.0?vvbX0#ggdd  8dd8ISUS,.     ^^`   (3&#$ `!,..,X.XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX.0?vvbX0#ggdd  8dd8ISUS,.     ^^`    d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) dqi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e7),..,XbXXX? XXb0?vvbX0#ggdd  ISUS,.   _>? Ҁ `!,..,XbXXXTRW6&A4X3' Letter 6&A43'LetterT ? XXb0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ _ikmo(%03q  145.lggjafarYing2015!2016. ( Xingskjal1565"785.ml.     G@ Frumvarptillaga# G #     umtimburog_timburvru_.   (Eftir2.umrWu,23.gst.) K #  @$#?#Ԉ  I.KAFLI    MarkmiW,gildissviWogskilgreiningar.  wO  1.gr. B  MarkmiW.      MarkmiWlagaYessaraeraWkomavegfyrirviWskiptimeWviWr;lglegusk;garhggi   ogmarkaWssetningutimbursog_timburvru_ԀrslkumviWihrlandi. {    2.gr. 9 GildissviW.    LgYessigildaummarkaWssetningutimbursog_timburvru_,sbr.skilgreiningureglugerW  Evr;puYingsinsogrWsins(ESB)nr.995/2010fr20.okt;berumskyldurrekstraraWilasem r setjatimburogtimburvrurmarkaW.LgYessigildaeinnigumslutimbursog_timburvru_ e= um_fjarsamskiptamiWla_,sbr.skilgreiningutilskipunEvr;puYingsinsogrWsins97/7/EBfr 0 20.ma1997umneytendaverndaWYvervarWarfjarslusamninga._EndurunniW_Ԁtimburog  _endurunnar_ԀtimburvrurfallautangildissviWslagaYessara.    3.gr. \4 Skilgreiningar. ' A   0lgumYessumogreglugerWumsettumsamkvmtYeimermerkingeftirtalinnahugtaka  semhrsegir:  "i0J"  i0JD 2%  1  .3  Ԉ0    Gildandilggjf:GildandilagakvWi_sk;garhggslandinu_ԀumeftirfarandiatriWi:i0JD q ݌`  Ќ  "m"  m 0  0 2%  a  .3  Ԉ0v  rtttilsk;garhggsinnanskjalfestra_svWismarka_,m ݌S+!vv Ќ  "m"  m0  0ww 2%  b  .3  Ԉ0v  greiWslufyrirrtttilsk;garhggsogfyrirtimbur,Y.m.t.opinbergjldtengslumviW " sk;garhgg,m+݌#vv Ќ  "m"  m0  0 2%  c  .3  Ԉ0v  framkvmdsk;garhggs,Y.m.t.lagakvWiumumhverfismlogsk;grkt,Yar  $ meWal_sk;garstj;rnun_ԀogverndlffrWilegrarfjlbreytni,aWYvleytisemslkttengist !W% sk;garhggibeinlnis,m݌J""&vv Ќ  "m"  m0  0ww 2%  d  .3  Ԉ0v  lagaleganafnota-ogeignarrttYriWjaaWilasemsk;garhgghefurhrif,m݌#'vv Ќ  "m"  m0  0 2%  e  .3  Ԉ0v  viWskiptiogtollaaWYvleytisemslktvarWarhagnUtingusk;ga.m;݌#(vv Ќ  "i0J"  i0Jf2%  2  .3  Ԉ0    KaupmaWur:EinstaklingureWalgaWilisem,innanrammaverslunarstarfsemi,selureWa $ ) kaupirinnrimarkaWiEvr;pskaefnahagssvWisinstimbureWatimburvrusemYegar v%N!*  hefurveriWsettinnrimarkaWinn.i0Jf݌#A&"+a #Ќ  "i0J"  i0Ji2%  3  .3  Ԉ0    & ,  KerfireiWanleikakannana:KerfisemfelursrrWstafanirogverklagsreglurtilaWlg ( markahttunaaWtimburr;lglegusk;garhggiogvararslkutimbrissett  innrimarkaWEvr;pskaefnahagssvWisins.i0Ji݌ Ќ  ',("i0J"  i0J2%  4  .3  Ԉ0    Lgbrtstj;rnvald:Stj;rnvaldsemberbyrgWframkvmdlagaYessaraogreglugerWa a semsettarerugrundvelliYeirra.i0J݌T, Ќ  "i0J"  i0J2%  5  .3  Ԉ0    Lglegtsk;garhgg:Sk;garhggsemersamrmiviWgildandilggjf_sk;garhggs  landinu_.i0J<݌ Ќ  "i0J"  i0J2%  6  .3  Ԉ0    MarkaWssetning:AWsetja,innanramma_verslunarstarfsemi_,timbureWa_timburvru_Ԁ   fyrstaskiptiinnrimarkaWEvr;pskaefnahagssvWisinstildreifingareWanotkunar,  X gegngjaldieWaendurgjaldslaust.SalainnrimarkaWitimbrieWa_timburvru_ԀsemYegar K #  hefurveriWsettinnrimarkaWtelstekkitilmarkaWssetningar.i0J݌   Ќ  "i0J"  i0Jv2%  7  .3  Ԉ0    :lglegtsk;garhgg:Sk;garhggsemerbgaviWgildandilggjf_sk;garhggs    landinu_.i0Jv݌  Ќ  "i0J"  i0J 2%  8  .3  Ԉ0    RekstraraWili:HverseinstaklingureWalgaWilisemseturtimbureWatimburvrur wO  markaW,sbr.6.tlul.i0J "!݌B  Ќ  "i0J"  i0Je"2%  9  .3  Ԉ0    _Sk;garhggsland_:LandiWeWa_yfirrWasvWiW_ԀYarsemviWurinnvarhggvinn.i0Je""݌   Ќ  "i0J "  i0J#112%  10  .3  Ԉ0    _Vktunarstofnun_:LgaWilisembUWuruppkerfireiWanleikakannana.i0J#$݌  Ќ    II.KAFLI nF  Verkaskiptingstj;rnvalda.  9 4.gr.  Yfirstj;rnogbyrgW.  <%  RWherrafermeWyfirstj;rnmlasamkvmtlgumYessum. r   5.gr. 0 HlutverkMannvirkjastofnunar.  e&  Mannvirkjastofnunhefurumsj;nmeWframkvmdlagaYessara,errWherratilrWgjafar  ogfermeWeftirliteftirYvsemkveWiWerumlgumYessum. i   0YessuskyniskalMannvirkjastofnunm.a.: \4 ! ! (g00 _ikmo"i0J"  i0J(2g  a  .3  Ԉ0    annasteftirlittilaWsannpr;faaWrekstraraWilaruppfyllikrfursamkvmtlgumYessum,i0J((݌' Ќ  "i0J"  i0J)2g  b  .3  Ԉ0    annasteftirlitmeWkerfireiWanleikakannana,Y.m.t.aWframkvmahttumatogathug  unrWstfunumrekstraraWilasemgerWarerutilYessaWdragarhttuaWtimburr  ;lglegusk;garhggieWavararslkutimbrissettmarkaWhrlandi,i0J) *݌`  Ќ  "i0J"  i0J,2g  c  .3  Ԉ0    faraeftirlitsferWirogskoWaggnogskrrYarsemsUnterframaWkerfireiWan S+! leikakannanaogverklagsreglurvirkirttanhtt,i0J,H,݌" Ќ  "i0J"  i0J-2g  d  .3  Ԉ0    hafaeftirlitmeWYvaW_timburvara_ԀmarkaWiuppfyllikvWilagaYessaraogreglugerWa # settrasamkvmtYeim,enstofnuninfylgistmeWtimbriog_timburvru_ԀmarkaWi,aflar  $ upplUsingaumslkarvrurogtekurviWbendingumYessefnisfrtollstj;ra,##Sk;grkt !W% inni,neytendumogWrumaWilum,i0J--݌J""& Ќ  "i0J"  i0J02g  e  .3  Ԉ0    haldaskrryfirYaWeftirlitsemerframkvmtogvarWveitaYraWminnstakosti #' fimmr,i0J00݌#( Ќ  "i0J"  i0J12g  f  .3  Ԉ0    annasteftirlitmeWvktunarstofnunum,i0J1"2݌$ ) Ќ  "i0J"  i0J22g  g  .3  Ԉ0    hafasamstarfviWtollyfirvldumframkvmdeftirlitsmeWinnflutningiogmarkaWs v%N!* setningusamkvmtlgumYessum,i0J2'3݌A&"+   "i0J"  i0Jr42g  h  .3  Ԉ0    veitaalmennarleiWbeiningarogfrWsluumframkvmdlagaYessara.i0Jr44݌ '", Ќ    & a    MannvirkjastofnungeturfaliWlggiltriskoWunarstofuaWannastmarkaWseftirlitogfaggiltri ( pr;funarstofuaWpr;faogmetahvort_timburvara_ԀuppfyllikvWilagaYessara.Umfaggild  'a(5ingugildakvWilagaumfaggildinguo.fl.BeitingrrWaskv.16.gr.skalverahndum  Mannvirkjastofnunar. a   6.gr.  Hlutverk#0#Sk;grktarinnar.  7  Hlutverk#8#Sk;grktarinnarԀer:   ! ! (g00"i0J"  i0Jt92g  a  .3  Ԉ0    aWveitaMannvirkjastofnunrWgjfgrundvelliYeirrarsrYekkingarsemstofnunin  X hefuryfiraWrWasviWisk;grktar,i0Jt99݌K #  Ќ  "i0J"  i0J:2g  b  .3  Ԉ0    aWrannsakaogframkvmapr;fanirtimbriog_timburvru_ԀsemMannvirkjastofnun    hefurtekiWsUnishornaf,;skiMannvirkjastofnuneftirYv.i0J:";݌   Ќ    7.gr. wO  Hlutverktollstj;ra. B  <  Hlutverktollstj;raeraWveitaMannvirkjastofnunupplUsingaruminnflutningtimbriog    _timburvru_ԀsemfellurundirlgYessi,sYess;skaW.     III.KAFLI nF  KerfireiWanleikakannanaogvktunarstofnanir.  9 8.gr.  KerfireiWanleikakannana.  >  RekstraraWilarsemsetjatimburog_timburvru_ԀfyrstaskiptiinnrimarkaWEvr;pska r efnahagssvWisinsskulu,grundvelli_kerfisbundinnar_Ԁnlgunar,geraviWeigandirWstafanir e= tilaWgangarskuggaumaWtimburr;lglegusk;garhggiogvararslkutimbrisekki 0 settmarkaW.SkalrekstraraWilinotakerfireiWanleikakannanasemvktunarstofnanirbj;Wa  uppskv.9.gr.    XrttfyrirkvWi1.mgr.errekstraraWilaheimiltaWnotaeftirlitskerfieWaverklagsreglur i semhannnotarnYegarviWgildistkulagaYessaraogsamrmistkrfumumkerfireiWan \4 leikakannana.RekstraraWiliskal;skaeftirYvviW_vktunarstofnun_ԀaWhntakitilskoWunar ' ogkveWihvortviWkomandieftirlitskerfieWaverklagsregluruppfyllikrfursemgerWareru  tilkerfisreiWanleikakannana.    RWherramlirreglugerWfyrirumYYttisemkerfireiWanleikakannanaskalfelasr. `    9.gr. " _Vktunarstofnun_. # #D  LgaWilimeWstaWfestuinnanEvr;pskaefnahagssvWisinsgeturfengiWviWurkenningu  $ sem_vktunarstofnun_,aWuppfylltumskilyrWumumsrYekkinguoghfnisemrWherra !W% kveWurumreglugerW. J""&   AWilisem;skareftirYvaWfviWurkenningusem_vktunarstofnun_ԀskalskjaumYaWtil #' EftirlitsstofnunarEFTA,semaWhfWusamrWiviWstj;rnvldviWurkennirumskjandasem #( uppfyllirskilyrWi1.mgr. $ )   AWilisemhefurfengiWviWurkenningusem_vktunarstofnun_ԀskalsinnaYeimskyldumsem v%N!* kveWiWerum10.gr.,aWWrumkostigeturEftirlitsstofnunEFTAafturkallaWviWurkenn A&"+  inguaWilasem_vktunarstofnun_.  '", &     RWherramlirreglugerWnnarumviWurkenninguogafturkllunviWurkenningaraWila ( samkvmtkvWiYessu.'(H    10.gr. a Hlutverk_vktunarstofnana_. T, I  Hlutverk_vktunarstofnana_Ԁer:  ! ! (g00"i0J"  i0JFK2g  a  .3  Ԉ0    aWviWhaldaogmetareglulegakerfireiWanleikakannana,sbr.8.gr.,ogveitarekstrar  aWilumrtttilaWnotaYau,i0JFKsK݌  Ќ  "i0J"  i0JL2g  b  .3  Ԉ0    aWsannpr;farttanotkunrekstraraWilakerfireiWanleikakannana,i0JLL݌ X Ќ  "i0J"  i0JM2g  c  .3  Ԉ0    aWgeraviWeigandirWstafanirefrekstraraWilinotarkerfireiWanleikakannanarangan K #  httogsranganotkunerst;rvgilegeWaendurtekin.i0JMN݌   Ќ    IV.KAFLI    Almennarskyldur.  wO  11.gr. B  SkyldurrekstraraWila.    ~O  :heimilteraWsetjamarkaWtimburog_timburvru_Ԁr;lglegusk;garhggi.ViW   innflutningogmarkaWssetningutimbursog_timburvru_Ԁskulu_rekstararaWilar_Ԁnotakerfi {  reiWanleikakannana,sbr.8.gr.,tilaWtryggjaaWtimburr;lglegusk;garhggiogvarar nF slkutimbriverWiekkisettmarkaW. 9   12.gr.  Skyldurkaupmanna. r JR  Kaupmennskulu,allriaWfangakeWjunni,getastaWfestdeilirekstraraWilumeWakaup e= mnnumsemafhentuYeimtimburog_timburvru_ԀsemogkaupmnnumsemYeirsjlfir 0 afhentutimburog_timburvru_.    KaupmennskuluvalltgeymaupplUsingarskv.1.mgr.aWminnstakostifimmrog  afhendaYrMannvirkjastofnun;skistofnuninYess. i   V.KAFLI '  XvingunarrrWio.fl.   13.gr.  HeimildtilskoWunarogupplUsingaskylda. `  T  Mannvirkjastofnun,eWaeftiratvikumYeimsemhefurveriWfaliWmarkaWseftirlitmeW S+! timbriog_timburvru_,sbr._3._Ԁmgr.5.gr.,erheimiltaWskoWa_timburvru_Ԁhjkaupmnnum " ogrekstraraWilum,takasUnishornaftimbrieWa_timburvru_Ԁtilranns;knaogkrefjaYumallar # nauWsynlegarupplUsingarogggn,svosemskryfirYsemhafavrunaboWst;lum.  $   KaupmaWureWarekstraraWiliberkostnaWvegnaYeirrasUnishornasemtekinerutilrann !W% s;knarskv.1.mgr.AWlokinniranns;knskalsUnishornumskilaWeWaYeimeyttmeWruggum J""& httieftiratvikum. #'   KaupmaWureWarekstraraWiliberallankostnaWafinnklluntimburseWa_timburvru_.S #( varaekkisamrmiviWsettarreglurskalhannberaYannkostnaWsemhlUstafskoWun,rann $ ) s;knogpr;fun,svoogannankostnaW. v%N!*   A&"+ _  & ,  14.gr. ( minning,rbturogdagsektir.  Z  TilaWknUjaumframkvmdrWstfunarsamkvmtlgumYessumerMannvirkja  stofnunheimiltaWveitaviWkomandiaWila',([minningu.Jafnframtskalveitahfileganfresttil a rb;taefYeirraerYrf. T,   EfaWilisinnirekkifyrirmlumskv.1.mgr.umrbturinnantiltekinsfrestsgetur  MannvirkjastofnunkveWiWhonumdagsektirYartilrerbtt.Dagsektirrennatilrkissj;Ws  ogerhmarkYeirra500.000kr.dag.     15.gr. K #  Innklluno.fl.    ]  MannvirkjastofnungeturbannaWslueWaafhendingutimbursogtimburvruefvaran    uppfyllirekkiskilyrWilagaYessaraogreglugerWasettrasamkvmtYeim.Jafnframtgetur   stofnuninfyrirskipaWinnklluneWaaWtimburogtimburvarastekinafmarkaWiefvaran wO  uppfyllirekkiskilyrWilagaYessaraogreglugerWasettrasamkvmtYeim.Ennfremurgetur B  MannvirkjastofnunkrafistYessaWrekstraraWilieWakaupmaWurfargiviWkomanditimbrieWa    timburvrumeWruggumhtti,rWstafivrunnimeWWrumhttieWaafturkallihanaog   geymiYartilbtthefurveriWrgllum. {    16.gr. 9 AWstoWlgreglu.  |a  MannvirkjastofnungeturleitaWaWstoWarlgregluefmeWYarfviWframkvmdYvingunar  rrWa. r   VI.KAFLI 0  ViWurlg.   17.gr.  Haldlagning. i b  MannvirkjastofnungeturlagthaldtimbureWatimburvrusemuppfyllirekkiskilyrWi \4 lagaYessaraeWareglugerWasettrasamkvmtYeimogfargaWvrunnikostnaWhandhafa ' hennareWarWstafaWmeWWrumhtti.    18.gr. `  Stj;rnvaldssektir. S+! vd  Mannvirkjastofnungeturlagtstj;rnvaldssektireinstaklingeWalgaWilasembrUturgegn " kvWumlagaYessaraogreglnasettrasamkvmtYeimogkvrWunumeftirlitsaWila.Slkar # sektirgetanumiWalltaW1.000.000kr.  $   ViWkvrWunsektaskalm.a.takatillittilalvarleikabrots,hvaWYaWhefurstaWiWlengi, !W% samstarfsviljahinsbrotlegaaWilaoghvortumtrekaWbroteraWrWa.Jafnframtskalltatil J""& YesshvorttlamegiaWbrotiWhafiveriWframiWYguhagsmunarekstraraWilaeWakaup #' manns.MannvirkjastofnunerheimiltaWkveWahrrisektirhafiaWilihagnastbroti. #(   Gjalddagistj;rnvaldssektarer30dgumeftiraWkvrWunumsektinaertekin.Hafi $ ) stj;rnvaldssektekkiveriWgreiddinnan15dagafrgjalddagaskalgreiWadrttarvextiaffjr v%N!*  hWsektarinnarfrgjalddaga.kvrWunMannvirkjastofnunarumstj;rnvaldssekteraWfarar A&"+ hf& ,  ogrennasektirrkissj;WaWfrdregnumkostnaWiviWlagninguoginnheimtu.Um ( kvrWunogtreikningdrttarvaxtafereftirlgumumvextiogverWtryggingu.    Stj;rnvaldssektumskalbeitt;hWYvhvortlgbroteruframinafsetningieWagleysi.  ',(i  19.gr. T, Krur.  Ck  HeimilteraWkrastj;rnvaldskvarWanirsemteknarerugrundvellilagaYessaratil  rskurWarnefndarumhverfis-ogauWlindamla.UmaWild,krufrest,mlsmeWferWogannaW   ervarWarkrunafersamkvmtlgumumrskurWarnefndumhverfis-ogauWlindamla.  X   VII.KAFLI     ReglugerW.InnleiWingoggildistaka.     20.gr.   ReglugerW. wO   m  RWherraskalreglugerWkveWannarumframkvmdlagaYessara. B    21.gr.   InnleiWing. {  ?n  LgYessierusetttilinnleiWingareftirfarandigerWum: nF ! ! q(#30"i0J"  i0Jo2#  1  .3  Ԉ0    ReglugerWEvr;puYingsinsogrWsins(ESB)nr.995/2010fr20.okt;ber2010um 9 skyldurrekstraraWilasemsetjatimburogtimburvrurmarkaWsemvsaWertilliW9c  II.viWaukaviWsamninginnumEvr;pskaefnahagssvWiWeinsoghonumvarbreytt  meWkvrWunsameiginleguEES-nefndarinnarnr.75/2013.i0Joo݌r Ќ  "i0J"  i0Jr2#  2  .3  Ԉ0    FramkvmdarreglugerWframkvmdastj;rnarinnar(ESB)nr.607/2012fr6.jl2012 e= umtarlegarreglurvarWandikerfireiWanleikakannanaogvarWanditWniogeWlieftirlits 0 meWvktunarstofnunumsemkveWiWerumreglugerWEvr;puYingsinsogrWsins  (ESB)nr.995/2010fr20.okt;ber2010umskyldurrekstraraWilasemsetjatimburog  timburvrurmarkaWsemvsaWertilliW9cbII.viWaukaviWsamninginnum i Evr;pskaefnahagssvWiWeinsoghonumvarbreyttmeWkvrWunsameiginlegu \4 EES-nefndarinnarnr.75/2013.i0JrKr݌' Ќ  "i0J"  i0Ju2#  3  .3  Ԉ0    FramseldrireglugerWframkvmdastj;rnarinnar(ESB)nr.363/2012fr23.febrar2012  umreglurummlsmeWferWviWviWurkenninguogafturkllunviWurkenningufyrir  vktunarstofnanireinsogkveWiWerumreglugerWEvr;puYingsinsogrWsins(ESB) `  nr.995/2010umskyldurrekstraraWilasemsetjatimburogtimburvrurmarkaWsem S+! vsaWertilliW9caII.viWaukaviWsamninginnumEvr;pskaefnahagssvWiWeinsog " honumvarbreyttmeWkvrWunsameiginleguEES-nefndarinnarnr.75/2013.i0Juu݌# Ќ    22.gr. !W% Gildistaka. J""& ?y  LgYessiWlastYegargildi.#8#