WPC s \cb}Cnz`@Jp'O+*YTֿ gy1 M|F򠷡/[
w^ 4Z& 0( B- 0U 0l* 0D 0 0 0 0A! 0! 0" 0Z#$ 0$ 0m% 0& 0& 0' 0W( 0) 0) 0L* 0* 0|+ 0 , 0, 0- 0I. 0. 0/ 050 00 0_1 0<1 0^%2 03 0,5 0H=6 07 0Xd9 0t: 020< 0/b= 0,> 0)? 0&@ 0# B 0 /C 0OD 0lE 02F 0/G 0,H 0)J 0&\U.\\;$] 1_]_] 0]]]] 0aa 0dd 0@u5gJg 0wgg 0khkh 0ii 1uiiBjBj Bkkkk$ l l l l l l l l l l l l 72.m.m.m.m 1`m`m`m`m`m`m`m`m`m`m`m`m`m`m`m`m`m`m`m`m`mU:nnnnM;n;n;n;nD?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n?n 0o)p 0pq 0Jr&d9 Z6Times New Roman RegularX(%]$,..,TRW6&A4W6&A4 6&A4 6&A4T ? 0?vvbX0#ggdd  8dd8ISUS,.     ^^` Adobe PDF0 W:\WP2000\SKJRI~IZ.WPTUW:\WP2000\SkjritunY2k-nytt.wptLhJ:i+003|x8DocumentManagement::ModifiedBooleanTRUE($)Hairline d*+ (_2623  ..(%2R$ %]!,..,X~XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX~0?vvbX0#ggdd  8dd8ISUS,.     ^^`     0  0  (#$  0  *G+G (_25   /% F NV^ /23  ../% F NV^ /   *8+8 (_24  ,"F F NV^ ,23  ..,"F F NV^ ,  *5+5 (_23 ` ) NV^ )23  ..) NV^ ) ` *2+2 (_22  &NV^ &23  ..&NV^ &  */+/ (_21  #NNV^ #23  ..#NNV^ #  *,+, (_20 h  V^ 23  .. V^ h T : l*umgrum einstakar greinar  Um1  .ۀgr.  umLevel 1Level 2Level 3Level 4Level 5*)+) (_19  V^ 23  ..V^   *&+& (_18  VV^ 23  ..VV^   *AA (_17  5+> >F NV^ 523  Ԁ5+> >F NV^ 5  *GG (_16   /% F NV^ /23  Ԁ/% F NV^ /   *88 (_15  ,"F F NV^ ,23  Ԁ,"F F NV^ ,  *55 (_14 ` ) NV^ )23  Ԁ) NV^ ) ` *22 (_13  &NV^ &23  Ԁ&NV^ &  *// (_12  #NNV^ #23  Ԁ#NNV^ #  *,, (_11 h  V^ 23  Ԁ V^ h *)) (_10  V^ 23  ԀV^   (&& &_9  VV^ 23  ԀVV^   (AA &_8  5+> >F NV^ 523  5+> >F NV^ 5  (GG &_7   /% F NV^ /23  /% F NV^ /   (88 &_6  ,"F F NV^ ,23  ,"F F NV^ ,  (55 &_5 ` ) NV^ )23  ) NV^ ) ` (22 &_4  &NV^ &23  &NV^ &  (// &_3  #NNV^ #23  #NNV^ #  (,, &_2 h  V^ 23   V^ h ()) &_1  V^ 23  V^   &&& $_  VV^ 23  VV^   <:Default Para<:Fyrirs?gn 1     IS    S[\  `&Times New RomanS  S[\  `&Times New RomanS    IS 0.header     >>^  IS    C\ b+A`CalibriC  S[\  `&Times New RomanS  >>^    IS <xx:S1Wuhaus Sta IS &&&S[\  `&Times New RomanSS[\  `&Times New RomanS IS <~:GreinarnCmer     IS    C\ b+A`CalibriC  S[\  `&Times New RomanS   IS <:List Paragra   X   2( F NV^ 2 IS    C\ b+A`CalibriC  S[\  `&Times New RomanS  5+> >F NV^ 5    IS <:Fr ...rWhe     IS    S[\  `&Times New RomanS  S[\  `&Times New RomanS   IS <:Fyrirs?gn      IS    S[\  `&Times New RomanS#  S[\  `&Times New RomanS#   IS <d+g :Outline001_1  D 2( F NV^ 2 IS 23  ..  5+> >F NV^ 5   IS <a+g :Outline001_2   /% F NV^ / IS 23  ..  5+> >F NV^ 5   IS <^+g :Outline001_3 j  ,"3 3 NV^ , IS 23  ..  5+> >F NV^ 5 j  IS <[+g :Outline001_4  L ) NV^ ) IS 23  ..  5+> >F NV^ 5   IS <X+g :Outline001_5   &NV^ & IS 23  ..  5+> >F NV^ 5   IS <U+g :Outline001_6 j  #;;V^ # IS 23  ..  5+> >F NV^ 5 j  IS <R+g :Outline001_7  T  V^  IS 23  ..  5+> >F NV^ 5   IS <O+g :Outline001_8   V^  IS 23  ..  5+> >F NV^ 5   IS <L+g :Outline001_9 j  CC^  IS 23  ..  5+> >F NV^ 5 j  IS <d+g :Outline002_1  D 2( F NV^ 2 IS 23  ..  5+> >F NV^ 5   IS <a+g :Outline002_2   /% F NV^ / IS 23  ..  5+> >F NV^ 5   IS <^+g :Outline002_3 j  ,"3 3 NV^ , IS 23  ..  5+> >F NV^ 5 j  IS <[+g :Outline002_4  L ) NV^ ) IS 23  ..  5+> >F NV^ 5   IS <X+g :Outline002_5   &NV^ & IS 23  ..  5+> >F NV^ 5   IS <U+g :Outline002_6 j  #;;V^ # IS 23  ..  5+> >F NV^ 5 j  IS <R+g :Outline002_7  T  V^  IS 23  ..  5+> >F NV^ 5   IS <O+g :Outline002_8   V^  IS 23  ..  5+> >F NV^ 5   IS <L+g :Outline002_9 j  CC^  IS 23  ..  5+> >F NV^ 5 j  IS <d+g :Outline003_1  D 2( F NV^ 2 IS 23  ..  5+> >F NV^ 5   IS <a+g :Outline003_2   /% F NV^ / IS 23  ..  5+> >F NV^ 5   IS <^+g :Outline003_3 j  ,"3 3 NV^ , IS 23  ..  5+> >F NV^ 5 j  IS <[+g :Outline003_4  L ) NV^ ) IS 23  ..  5+> >F NV^ 5   IS <X+g :Outline003_5   &NV^ & IS 23  ..  5+> >F NV^ 5   IS <U+g :Outline003_6 j  #;;V^ # IS 23  ..  5+> >F NV^ 5 j  IS <R+g :Outline003_7  T  V^  IS 23  ..  5+> >F NV^ 5   IS <O+g :Outline003_8   V^  IS 23  ..  5+> >F NV^ 5   IS <L+g :Outline003_9 j  CC^  IS 23  ..  5+> >F NV^ 5 j  IS JKLMNOPQ 35;AGMSY_11.a.i.1.a.i.1.a.SRi.'dxd89:;<=>? 35;AGMSY_21.a.i.1.a.i.1.a.V@i.ABCDEFGH 35;AGMSY_31.a.i.1.a.i.1.a.XIi.\  `&Times New Roman b+A`Calibri 1  y_ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3$ %]!,..,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,.     ^^`   (3-$ %]!,..,X~XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX~0?vvbX0#ggdd  8dd8ISUS,.     ^^`    d (M0J$2  0  .3  0 `   :BKBN sgG:Gunn BHar(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)  a',..,X.XXX? XX.0?vvbX0#ggdd  ISUS,.   _##X.X#XX._# d  g-+,..,X.XXX? XX.0?vvbX0#ggdd  ISUS,.   d  ݀qi) gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)4cp Z "Times Regular : e),..,X.XXX? XX.0?vvbX0#ggdd  ISUS,.   _>? Ҁ8_ 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.    %]!,..,X.XXXTRW6&A4X3' Letter 6&A43'LetterT ? XX.0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ >?  _ikmo(%03qs ^%148.lggjafarYing2017!2018. ( Xingskjal1048"630.ml.      LFrumvarptillaga# Lg#   X  umbrottfalllagaumkjararW,nr.130/2016,meWsWaribreytingum.    FrmeirihlutaefnahagsogviWskiptanefndar K #  (:BK,BN,sgG,:Gunn,BHar).      1.gr.     LgumkjararW,nr.130/2016,meWsWaribreytingum,fallargildi1.jl2018. wO    2.gr.      LgYessiWlastYegargildi.     kvWitilbrWabirgWa.  nF   XrttfyrirgildistkulagaYessaraskuluallirYeirsemfallaundirrskurWarvaldkjararWs 9 haldakjarakvrWunumYartilnUkvrWunhefurveriWtekinumlaunogstarfskjrYeirra.  HafinUkvrWunekkiveriWtekinfyrir1.ma2019skululaunYessaraaWilatakabreytingum  samrmiviWhlutfallslegabreytingumeWaltalireglulegralaunarkisstarfsmannaeinsog r hnbirtisttlumHagstofu0slandfyrirnstliWiWalmanaksr. e=   MlumeinstakraaWilasemfallaundirkvWi39.gr.alagaumrttindiogskyldurstarfs 0 mannarkisins,nr.70/1996,semerutilmeWferWarhjkjararWifyrirgildistkulagaYessara  skallokiWsamkvmtkvWi39.gr.alagaumrttindiogskyldurstarfsmannarkisins.RW  herraoghlutaWeigandifagrWherraskuluhafalokiWlaunakvrWunYessaraaWilaeigisWar i ensexmnuWumfrYvaWlgYessitakagildi.LaunakvarWanirtilhkkunarsemteknareru \4 eftirYannfrestskuluveraafturvirkarfr1.janar2019. '   StarfsmannisemstarfarhjkjararWiskalboWiWaWflytjaststarfhjfjrmla-ogefna  hagsrWuneytinueftir1.jl2018.kvWiumauglUsingaskyldulgumumrttindiog  skyldurstarfsmannarkisinseigaekkiviWumflutningstarfsmannsinssamkvmtYessari `  mlsgrein. S+! #dgg  GreinargerW.#ggd5 # G  Rkisstj;rninkvaWjanar2018,aWhfWusamrWiviWheildarsamtkvinnumarkaWi,  $ aWskipastarfsh;pummlefnikjararWs.ForstisrWherraskipaWistarfsh;pinn23.janar !W% 2018ogttihannaWberasamanfyrirkomulagumkvrWunlaunahjkjrnumfulltrum, J""& d;murumogembttismnnumngrannalndumogleggjaframtillguraWbreyttufyrir #' komulagilaunakvarWanakjararWsvriannaWfyrirkomulagtaliWlklegratilbetristtar #( Yj;WflaginutilframtWarumkvrWunlaunaYeirrasemstWusinnarvegnanj;taekki $ ) samningsrttar.Xttistarfsh;purinnaWtakatilskoWunarrskurWikjararWs,metameWhliW v%N!* sj;naflaunasetninguoglaunabreytingumYeirrastttasemsamningsfrelsisnj;taogYeirri A&"+ launastefnusemsamiWvarumviWmeginYorralaunaf;lksogeftiratvikumleggjaframtillg  '",  urumrbtur. '#-S ^% ^ y_ ^  & a      Starfsh;purforstisrWherraskilaWiskUrslu15.febrar2018.0skUrslustarfsh;psinser ( aWfinnasamanburWfyrirkomulagsviWlaunakvarWanirhjkjrnumfulltrum,d;murumog  'a(Wstuembttismnnum0slandiogngrannalndunum,greiningurskurWumkjararWs  ogsamanburWviWlaunaYr;unannarrastarfsgreina.XgerWih;purinntillguraWbreyttu a fyrirkomulagiogrb;tum. T,   0skUrslustarfsh;psinsbls.13kemurfram:    ?kvrWunlaunafyrirYj;WkjrnafulltraogWstuembttismennrkjaverWuralltaferfitt  ogumdeiltviWfangsefni.XessarstarfsgreinarfarameWWstuvldsamflaginuoghafaYv   enganviWsemjandaumlaun.XtengjastWstuembttismenneinnighinup;litskasviWi  X Umsanhtt.LokseralmenntviWurkenntaWkvrWunlaunad;maraognokkurraannarra K #  starfsgreinanj;tisrstWuvegnaYessaWtryggjaYarfstarfskjrogsjlfstWiYeirragagnvart    Wrumgreinumrkisvaldsins.Xessisj;narmiWhafaUmsumrkjumveriWtalingildaumY    semfarameWsaks;knarvaldogforsvarsmennUmissaopinberraeftirlitsstofnana.     MismunandiereftirrkjumhvernigYettaerleystenhrlandihefurkvrWunarvaldiW wO  umnokkurtskeiWveriWhndum;hWsrskurWaraWila,umtmakjaranefndarogKjarad;ms, B  ennkjararWs.XessiraWilarhafa,a.m.k.orWikveWnu,fengiWnokkuWgottsvigrmtil    kvrWunarumkjr,YarmeWtaliWhvernigstarfsgreinunumerraWaWupp.     XessarkvarWanirhafavaldiWdeilumsamflaginufyrrogn.0desemberriW2005greip {  AlYingitillagasetningarvegnaumdeildrarskurWaKjarad;msogvarhann,samtkjara nF nefnd,lagWurniWurumleiW.ViWt;kkjararWriW2006oghefurlggjafinngripiWinnstrf 9 rWsinsYegarYrfhefurY;tt.FyrstmeWlkkunlaunaum5!15%kjlfarbankahrunsins  2008ogsWanmeWYvaWkveWaumfrystingulaunaYeirrasemheyrWuundirrWiW.Launa  lkkanirnarogfrystinglaunavoruafnuminrskurWikjararWssemt;kgildiokt;berriW r 2011.NnarergerWgreinfyrirYessuhrsWar. e=   Frlokumrs2011tillokars2015kvaWkjararWlaunabreytingaraWmestusamrmi 0 viWkjarasamningsbundnarhkkanirogalmennalaunaYr;un.0lokrs2015varhinsvegar  tekinkvrWunumbreytingarlaunumd;marasemhafWifrmeWsrumtalsverWarhkk  anir.HiWsamavaruppiteningnumriW2016YegarkjrnirfulltrarogUmsirembttismenn i voruhkkaWirnokkrusamhengiviWYrkvarWanirsemteknarhfWuveriWriWWurum \4 d;mara.Xessarhkkanirnmutugumpr;senta. '   SettvorunUlgumkjararWogstarfsaWferWirYessrslok2016.VegnagildistkukvWa  msegjaaWkjararWhafiraunekkiennhafiWstrfgrundvellinUjulagannaogYvengin  reynslakominYau.  `    HelstuniWurstWurstarfsh;psinseru: S+! "i0J"  i0J#2%  1  .3  Ԉ0    LaunakvarWanirhafatrekaWskapaW;sttiogleitttil;r;avinnumarkaWi.Lgbundin " viWmiWKjarad;msogsWarkjararWshafaveriW;skUrog;samrUmanleg.AlYingihefur # trekaWhlutasttilumendurskoWunrskurWa.Starfsh;purinntelurmargtmlameWYv  $ aWgjrbreytangildandifyrirkomulagi.i0J##݌!W% Ќ  "i0J"  i0J&2%  2  .3  Ԉ0    GagnsiogfyrirsjanleikaskortirumlaunakvarWanirograunveruleglaun.i0J&=&݌J""& Ќ  "i0J"  i0J9'2%  3  .3  Ԉ0    SamanburWurlaunumWstuembttismanna,d;maraogkjrinnafulltrabendirekki #' tilYessaWYauvkiverulegafrYvsemersamanburWarlndunum.i0J9'f'݌#( Ќ  "i0J"  i0J(2%  4  .3  Ԉ0    0ngrannalndunumerukvarWanirumlaunkjrinnafulltrannastundantekningar $ ) laustteknareinusinniri.EndurskoWunfylgirskilgreindrilaunaYr;unnstliWinsrs.i0J()݌v%N!* Ќ  "i0J"  i0J*2%  5  .3  Ԉ0    LaunaYr;unYeirrasemeigaundirkjararWvkurekkimerkjanlegafralmennriYr;un A&"+ launarabilinu2006!2017.i0J**݌ '", Ќ  "i0J"  i0J+2%  6  .3  Ԉ0    YvtmabilisemkveWiWerumrammasamkomulagiaWilavinnumarkaWarinsog '#- rkisins,Y.e.2013!2018,hafalaunYeirrasemeigaundirkjararWhkkaWum35!64% (z$.  enalmennYr;unlaunavirWistliggjabilinu43!48%.i0J+&,݌m)E%/ Ќ    &   Tillgurstarfsh;psinsumfyrirkomulaglaunakvarWanaerueftirfarandi: (  _ikmo(%00_ikmo"i0J"  i0J/2%  1  .3  Ԉ0    #deggHorfiW'(.ԀverWifrYvaWrskurWakjararWi,eWahjsambrilegumrskurWaraWila,umlaun  #ggde/Yj;Wkjrinnafulltra,Wstuembttismanna,rWherraogannarrasemundirrWiWheyra.i0J/A/݌ Ќ  "i0J"  i0J 12%  2  .3  Ԉ0    LaunYingmannaverWikvrWuWlgumumYingfararkaupmeWfastrikr;nutlufjrhW a miWaWviWtiltekiWtmamark.LaunrWherraverWikveWinmeWsamahttilgumum T, Stj;rnarrW0slands.SamagildiumstarfstengdarkostnaWargreiWslursemjafnframtverWi  einfaldaWaroggagnsiYeirraaukiW.Launforseta0slandsverWikveWinmeWsambri  legumhttilgumumlaunforseta0slands.i0J 1M1݌  Ќ  "i0J"  i0J&42%  3  .3  Ԉ0    Kjrd;maraverWieinnigkveWinlgummeWfastrifjrhW.Rkissaks;knarinUtur  X samkvmtlgumummeWferWsakamlasmukjaraoghstarttard;marar.i0J&4S4݌K #  Ќ  "i0J"  i0J52%  4  .3  Ԉ0    XaulaunsemYannigerufastsettmeWlgumverWi_endurkvrWuW_Ԁ1.marhvertog    gildi;breytteittrfrYeimdegi.i0J55݌   Ќ  "i0J"  i0Jk72%  5  .3  Ԉ0    ViWendurkvrWunlaunaskv.4.tlul.verWimiWaWviWhlutfallslegabreytingumeWal   talireglulegralaunarkisstarfsmannaeinsogYaWbirtisttlumHagstofu0slandsfyrir wO  nstliWiWalmanaksr.HagstofanbirtiupplUsingarmeWstuttrigreinargerWumbreytingu B  meWaltalsreglulegralaunarkisstarfsmannaeigisWaren1.aprlrhvert.i0Jk77݌   Ќ  "i0J"  i0J :2%  6  .3  Ԉ0    VegnaalYj;WlegraskuldbindingaumsjlfstWiseWlabankaogfjrmlaeftirlitsoghlut   verksYeirraaWtryggjafjrmlastWugleikaogefnahagsleganstWugleikaereWlilegt {  aWbankarWSeWlabankansogstj;rnFjrmlaeftirlitsinstakikvrWunumlaunWstu nF stj;rnendaYeirra.i0J :9:݌9 Ќ  "i0J"  i0Jo<2%  7  .3  Ԉ0    UmaWrasemheyranundirkjararWgildiaWmeginstefnusamningsrtturumkaupog  kjreWaYaWfyrirkomulagsemkveWiWvar39.gr.alagaumrttindiogskyldurstarfs  mannarkisins.Hrundirfallaeinnigbiskup0slandsogstarfsmennYj;Wkirkjunnaren r takaYarftillittilskuldbindingarkisvaldsinsgagnvartYj;WkirkjunniYvsambandi.i0Jo<<݌e= Ќ   _ikmo(%00_ikmo.  Helsturksemdirstarfsh;psinsfyrirbreyttufyrirkomulagi: 0  _ikmo(%00_ikmo"i0J"  i0Jy@2%  1  .3  Ԉ0    BreytingarlaunumWstuembttismannarkisinsverWaekkileiWandi.MeWYvfyrir  komulagiaWlaunsuendurskoWuWeftiraWlaunaYr;unnstliWinsrsliggurfyrirerkom  iWvegfyrir;samrmimillilaunaYr;unarYeirraogannarra.i0Jy@@݌i Ќ  "i0J"  i0JB2%  2  .3  Ԉ0    Xr;unlaunumverWurjafnari.EkkikemurtilYessaWendurskoWundragistoghkkanir \4 verWist;rumstkkum.i0JBB݌' Ќ  "i0J"  i0JD2%  3  .3  Ԉ0    LaunWstuembttismannarkisinsverWagagnsrriogfyrirsjanlegri.0ngildandi  fyrirkomulagierulaunembttismannaogd;marahvergiaWgengilegalmenningiogill  skiljanleg,meWalannarsvegnaYessaWst;rhlutilaunaergreiddurformieiningaog `  launognnurkjrYingmannaogrWherrahafaveriWkveWinaftveimuraWilum.i0JDAD݌S+! Ќ  "i0J"  i0JF2%  4  .3  Ԉ0    MlikvarWarogtmamrkendurskoWunarlaunumverWallumlj;s.Xeirsemlaunin " YiggjagetattaWsigYvhvernigendurskoWunverWurhttaWogrkissj;WurgeturtlaW # tgjldvegnalaunannaskipuleganhtt.i0JFF݌ $ Ќ  "i0J"  i0JH2%  5  .3  Ԉ0    KomiWervegfyrir;skUrarlaunakvarWanir.XaustrfsemumrWir(Yj;Wkjrnirfull !W% trar,rWherrar,d;mararo.fl.)erustWugYeimskilningiaWYeirsemYeimgegnakoma J""& ogfaraenstrfineruhinsmu.EkkierumaWrWaframganginnansmuembttaeWa #' breytingarsemkallasrstaktmatstarfsmnnumeWastrfunumsjlfumeftiraWhfi #( leglaunerukveWineittskiptifyrirll.i0JHH݌$ ) Ќ  "i0J"  i0JK2%  6  .3  Ԉ0    SamrmiumlaunakvarWanir.MeWYvaWlaunakvarWanirumfleiristarfsgreinarfari v%N!* eftir39.gr.algumumrttindiogskyldurrkisstarfsmannaogverWihendieinsaWila A&"+ mtlaaWeWlilegrasamrmiogsamfellaverWistarfsmatiogkjrum.i0JKK݌ '", Ќ   _ikmo(%00_ikmo?  0fjrmla-ogefnahagsrWuneytinuernunniWaWgerWfrumvarpsYarsemkveWiWerum '#- aWkvrWunlaunaYeirrasemnfallaundirrskurWarvaldkjararWsverWihagaWmeWhliW (z$.  sj;nafYeimtillgumsemstarfsh;purinnummlefnikjararWslagWitilskUrslusinni.MeW m)E%/ Yv& ,  frumvarpierstefntaWbreyttufyrirkomulagilaunakvarWanaYeirrasemnheyraundir ( kvrWunarvaldkjararWs,sbr.1.gr.laganr.130/2016.GerterrWfyrirYvaWfrumvarpiW  verWilagtframAlYingihausteftirsamrWviWYsemfrumvarpiWsnertirfyrstogfremst.    ',(OSkipunartminverandirWsmannakjararWsrennurt30.jn2018.0lj;siYessaWner a unniWaWgerWfrumvarps,YarsemstefnteraWbreyttufyrirkomulagilaunakvarWanaYeirra T, semnheyraundirkvrWunarvaldkjararWs,YykirekkirttaWnUttkjararWverWiskipaW  ogerYvnauWsynlegtaWfellargildilgumkjararW.    MeW1.mgr.kvWistilbrWabirgWaerlagttilaWYrttfyrirkvWi1.gr.skuliallirsem   fallaundirrskurWarvaldkjararWs,YegarlgYessiWlastgildi,haldakjarakvrWunum  X samkvmtlgumnr.47/2006oglgumnr.130/2016YartilviWkomandiaWilihefurtekiW K #  nUjakvrWunumlaunogstarfskjr.AfkvWinuleiWiraWlaunYeirrasemnfallaundir    kvrWunarvaldkjararWsverWaekkiendurskoWuWrinu2018.Einsogframkemurbls.    11skUrslustarfsh;psforstisrWherraerlaunaYr;uninnanYessh;pssemnfellurundir   kvrWunarvaldkjararWsmjg;lk.TildmishafahraWsd;mararfengiW35%hkkunen wO  rWherrar64%hkkunfrYeimtmasemrammasamkomulagaWilavinnumarkaWarinsvar B  gertsWlars2015.EflitiWertillengritma,t.d.starfstmakjararWsfrrinu2006,blasir    viWnnurmyndenYvtmabilihafalaunYessaraaWilaYr;astmeWsvipuWumhtti.Jafn   framtkemurframaWverWiekkiumfrekariendurskoWaniraWrWarinu2018,Y.e.laun {  haldist;breyttfrsWusturskurWumkjararWstilrsloka2018,verWurlaunaYr;unkjararWs nF h;psinsaWmeWaltaliviWYaumrksemrammasamkomulagmilliaWilavinnumarkaWarfr27. 9 okt;ber2015gerWirWfyrir.ViWmiWunartmabilrammasamkomulagsinserekkiliWiWogYv  ekkihgtaWsegjankvmlegatilumhversumiklarlaunabreytingarverWatmabilinuen  framkemurskUrslunnibls.9aWnliggiY;fyriraWlaunavsitalaHagstofunnarhkkaWi r um36%tmabilinufrn;vember2013tiljanar2018.milliranna2013og2016 e= hkkuWumeWallaunrkisstarfsmannarsgrunni(regluleglaun)r438Ys.kr.572Ys. 0 kr.,eWaum31%,ogrinu2017tlaWistarfsh;purinnaWlaunavsitalarkisstarfsmanna  hefWihkkaWum7%milliranna2016og2017.KomihinsvegartilYessaWnUlghafiekki  tekiWgildifyrir1.ma2019erlagttilkvWinuaWlaunhkkifrogmeWYeimdegimiWaW i viWhlutfallslegahkkunreglulegummeWallaunumrkisstarfsmannanstliWiWalmanaksr. \4   SamkvmtupplUsingumfrkjararWibWatugirmlafrforstWumnnumopinberra ' stofnana,semheyraundirkvWi39.gr.alagaumrttindiogskyldurstarfsmannarkisins,  nr.70/1996,afgreiWslukjararWs.ErYareinkumumaWrWamlsemheyraundir5.mgr.  kvWistilbrWabirgWalgumumkjararW,nr.130/2016,YarsemsegiraWmlumsemtekin `  hafaveriWtilmeWferWarviWgildistkulagannaskulilokiWsamkvmtkvWumeldrilaga. S+! MiWaWviWmlsmeWferWartmakjararWsmtlaaWrWinutakistekkiaWljkaafgreiWslu " nemarfrraYeirramlasemsendvorurWinufyrirgildistkungildandilagafyrir1.jl # nstkomandi.MeW2.mgr.kvWistilbrWabirgWaerYvlagttilaWmlumYeirraaWilasem  $ fallaundir39.gr.alagaumrttindiogskyldurstarfsmannarkisinsenerumeWmltilmeW !W% ferWarhjkjararWiverWilokiWgrundvelliYeirrarlagagreinar.AfYvleiWiraWkjararWmun J""& ekkitakakvrWunumlaunYeirraaWilalktoggertvarrWfyrir5.mgr.kvWis #' tilbrWabirgWa_Ԃlgum___Ԁnr.130/2016. #(   MeW3.mgr.kvWistilbrWabirgWaerveittheimildtilaWbj;WaYeimstarfsmnnumsem $ ) starfahjkjararWiaWflytjaststarfhjfjrmla-ogefnahagsrWuneytinu.kvWiumaug v%N!* lUsingaskyldulgumumrttindiogskyldurstarfsmannarkisinseigaekkiviWumflutning A&"+ samkvmtYessarimlsgrein.