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Ќ  "A0J$"  A0Jz y2%  37  .3  Ԉ0    Nmerogk;War:RWtknasemerunotuWtilaWauWkennaeinstakanotendurfjar " skiptanetum.A0Jz{݌#   Ќ  "A0J%"  A0JX| y2%  38  .3  Ԉ0    _:svWisbundiW_Ԁnmer:Nmerr_landsbundna_Ԁ_nmeraskipulaginu_Ԁsemekkifelursr  $ _svWisnmer_,svosem_farsmanmer_,_frnmer_Ԁog_yfirgjaldsnmer_.A0JX||݌!W%   Ќ  "A0J&"  A0J~ y2%  39  .3  Ԉ0    _ReikiYj;nusta_:_SmtalsYj;nusta_,_skilaboWaYj;nusta_Ԁognnur_gagnaflutningsYj;nusta_Ԁ J""& _farneti_ԀsemupphafeWalUkurhjviWskiptavinisemekkierviWskiptasambandiviW #' rekstraraWilaYess_farnets_Ԁsem_endabnaWur_ԀhanstengistviWkomanditilviki.A0J~~݌#(   Ќ  "A0J'"  A0J y2%  40  .3  Ԉ0    RekstraraWili:LgaWilisembUWurframeWahefurheimildtilaWbj;Waframalmennt $ ) fjarskiptaneteWatengdaaWstWu.A0J݌v%N!*   Ќ  "A0J("  A0Jq y2%  41  .3  Ԉ0    _SamhUsing_:AWganguraWrUmiog_tkniYj;nustu_ԀsemernauWsynlegurtilaWkomaviW A&"+ eigandibnaWi_aWgangsbeiWanda_ԀfyrirmeWg;Wum;tiogtengjahann.A0Jq݌ '",   Ќ  "A0J)"  A0J y2%  42  .3  Ԉ0    Samrmdnotkun_tWnir;fs_:_TWnir;f_ԀYarsemsamrmdumskilyrWumaWYvervarWar '#- _tiltkileika_ԀogskilvirkanotkunhefurveriWkomiWmeWtknilegum_framkvmdar (z$. rWstfunum_ԀsamrmiviW4.gr.kvrWunarEvr;puYingsinsogrWsinsnr.676/2002/ ( EB.A0J݌   Ќ  "A0J*"  A0J^ y2%  43  .3  Ԉ0    Samtenging:SrstktegundaWgangssemrekstraraWilaralmennrafjarskiptanetasam  einastumaWkomameWefnislegriog_rkvsri_Ԁtengingualmennrafjarskiptanetasemeitt a eWafleirifyrirtkinotatilaWgeranotendumeinsfjarskiptafyrirtkiskleiftaWhafasam T, skiptiviWnotendursamaeWaannarsfyrirtkiseWanUtasrYj;nustusemnnurfyrirtki  veita,YarsemslkYj;nustaerveittafviWkomandiaWilumeWaWrumaWilumsemhafa  aWgangaWnetinu.A0J^݌    Ќ  "A0J+"  A0JӋ y2%  44  .3  Ԉ0    _SmaYj;nusta_:Almenn_fjarskiptaYj;nusta_ԀsemgerirkleiftaWhefjaogtakaviW,beinteWa  X ;beint,_innanlandssmtlum_Ԁog/eWa_millilandasmtlum_ԀmeWnmerieWanmerumr K #  _landsbundnu_ԀeWaalYj;Wlegu_nmeraskipulagi_.A0JӋ݌     Ќ  "A0J,"  A0J y2%  45  .3  Ԉ0    Smtal:TengingsemkomiWermeWalmennrifjarskiptaYj;nustumillieinstaklingaog    leyfirtvtta_talfjarskipti_.A0J͎݌    Ќ  "A0J-"  A0J6 y2%  46  .3  Ԉ0    SkaWlegtruflun:TruflunsemhttaeraW_trufli_Ԁvirkni_fjarleiWsguYj;nustu_ԀeWaannarrar wO  ryggisYj;nustueWasemannanhttdregurr,hindrareWatruflartrekaWYrWlausa B  fjarskiptaYj;nustusemerstarfrktsamrmiviWgildandireglurlandsrttareWareglur    alYj;WavettvangieWaEvr;pskaefnahagssvWinu.A0J6c݌    Ќ  "A0J."  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J""& sr_nmerafrslur_ԀeWakerfiYarsemjafngildvirknierboWi,skilyrt_aWgangskerfi_Ԁograf #' rna_dagskrrvsa_ԀaukannarrarYj;nustueinsog_auWkennis_Ԅ,staWsetningarog_viWveru #( Yj;nustu_.A0Jã݌$ )   Ќ  "A0J5"  A0Jާ y2%  54  .3  Ԉ0    _TWnisamnUting_:AWgangurtveggjaeWafleirinotendaaWsama_tWnisviWi_,samkvmtskil v%N!* greindu_samnUtingarfyrirkomulagi_ԀsemerheimilaWgrundvellialmennrarheimildar, A&"+ _tWniheimildar_ԀeWahvorrartveggja,YarmeWal_stj;rnsUslufyrirmla_Ԁumsameiginlegaf  '", notafleyfisemhafaaWmarkmiWiaWgreiWafyrirsameiginlegrinotkun_tWnisviWs_,meW '#- fyrirvaraumbindandisamkomulagmilliallraviWkomandiaWila,samrmiviW_samnUt_ԃ (z$. _ingarreglursemkveWiWerumtWniheimild,tilaWtryggjallumnotendumfyrirsjan ( legtogreiWanlegtsamnUtingarfyrirkomulag,meWfyrirvaraumbeitingusamkeppnis  laga.A0Jާ ݌   Ќ  "A0J6"  A0J y2%  55  .3  Ԉ0    Yfirgjald:GjaldfyrirvirWisaukandiYj;nustusemerhrraenalmenntsmtalagjald.A0J1݌a   Ќ  "A0J7"  A0JE y2%  56  .3  Ԉ0    XrWlausaWgangspunktursemYekurltiWsvWi:XrWlauslgaflsbnaWurtilnetaWgangs T, semerltillumsigogmeWltiWdrgi,semnotarleyfisskylttWnir;feWatWnir;fsem  ekkierleyfisskylteWahvorttveggjaogsemnotamsemhlutaafalmennufjarskiptaneti  ogmverabinneinueWafleiriloftnetumsemhafaltilsj;nrnhrifogsemveitirnot   endumYrWlausanaWgangaWfjarskiptanetum;hWundirliggjandinetuppbyggingu,hvort  X semumeraWrWafarneteWafastnet.A0JEr݌K #    Ќ  "A0J8"  A0J± y2%  57  .3  Ԉ0    XrWlausfjarskiptabnaWur:RafeindabnaWursemhefurYanntilgangaWgefafrsreWa    takaviWhtWnibylgjumfyrirYrWlausfjarskiptieWastaWarkvrWuneWarafeindabnaWur    semverWuraWbtaviWaukabnaWi,svosemloftneti,tilaWgetagefiWfrsreWatekiW   viWhtWnibylgjumfyrirYrWlausfjarskiptieWastaWarkvrWun.A0J±݌wO    Ќ  "A0J9"  A0J y2%  58  .3  Ԉ0    XrWlaustnet:FjarskiptanetYarsemfjarskiptifaraekkiframyfirYrW,heldurt.d.meW B  tvarpsbylgjumlofti.A0J݌     Ќ  "A0J:"  A0J y2%  59  .3  Ԉ0    XrWlauststaWarnet:XrWlaustlgaflsaWgangskerfimeWltiWdrgisemnotarsamhft   tWnir;fneinkarttindaogltilhttaeraWvalditruflunumWrumsambrilegum {  kerfumsemaWrirnota.A0J0݌nF   Ќ  "A0J;"  A0J y2%  60  .3  Ԉ0    XrWur:EinangraWefni,t.d.rkopar,glerieWaplasti,tilflutningsrafboWumeWalj;s 9 boWumtilfjarskipta.XrWursemflyturlj;sboWnefnistlj;sleiWari.HverYrWurerhluti  aftilteknufstuneti.A0J%݌   Ќ  "A0J<"  A0J y2%  61  .3  Ԉ0    ryggifjarskiptanetaogfjarskiptaYj;nustu:GetafjarskiptanetaogfjarskiptaYj;nustu r tilaWstandastmeWtilteknuryggisstigiallaraWgerWirsemstofnahttuaWgengi,sann e= vottuWumuppruna,rttleikaogleyndYessarakerfaogYj;nustu,vistaWraeWasendraeWa 0 unninnagagnaeWatengdrarYj;nustusemboWinereWaeraWgengilegumYessifjarskipta  neteWafjarskiptaYj;nustu.A0J/݌   Ќ  "A0J="  A0J y2%  62  .3  Ԉ0    ryggisatvik:HversatburWursemhefureWageturhaftskaWleghrifryggifjar i skiptanetaogfjarskiptaYj;nustu.A0J1݌\4   Ќ  O|    O|  IV.KAFLIO|݌  Ќ   N     N  Heimildtilfjarskiptastarfsemi.NA݌  Ќ    K|    K|ȿ  6.gr.K|ȿ݌ `  Ќ   J    JZ  Almennheimild.JZ݌ S+! 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Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    framsal_nmeraraWa_Ԁog_k;Wa_,ogA0J۶݌"   Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    meginreglurumgjaldskroghmarksverWsemgetattviWtilgreindrinmerarWtilaW # unntsaWtryggjaneytendavernd.A0J݌ $   Ќ  K|    K|l  21.gr.K|l݌ J""& Ќ   J    J  MlsmeWferWviWthlutunnmeraog_k;Wa_.J(݌ #' Ќ    y FjarskiptastofaskaltakakvrWunumrttinditilYessaWnotanmereinsflj;ttogunnt #( ereftirm;ttkuums;knar.kvrWunskalliggjafyririnnanYriggjaviknaefumeraWrWa $ ) nmersemtluWerutil&  kveWinnarnotkunarsamkvmt_nmeraskipulaginu_.Umthlutun v%N!* nmerafersamkvmt'v% Ԁverklagsreglumsemeruhlutlgar,gagnsjar,h;flegarognmis A&"+  mununar.  '",  y & a  KrefjastmYessafumskjendumumrttindiaWYeirleggiframfullngjandiupplUsingar ( umeignaraWild,fjrhagsstWuogfyrirhugaWastarfsemi,svoogaWrarupplUsingarsemnauW   synlegar'a(>ԀteljasttilaWleggjamatums;knirYeirra.FjarskiptastofuerheimiltaWsetjaskilyrWi  varWandihfiumskjandaumnmertilaWfthlutun,svosemumfjrhagslegaburWitil a uppbyggingarogreksturs_fjarskiptanets_,tknilegagetuogreynsluumskjandatilaWreka T, fjarskiptaYj;nustuogaWumskjandihafiekkibrotiWalvarlegaeWatrekaWgegnkvWum  lagaYessaraeWa_vanefnt_Ԁverulegaskilmlafyrri_nmerathlutana_.  K|    K|  22.gr.K|>݌  X Ќ   J    J  SkilyrWifyrirnotkunnmera.J݌ K #  Ќ    y FjarskiptastofagetursetteftirfarandiskilyrWiviWthlutunnmera:    / /"A0J"  A0J y2g  a  .3  Ԉ0    aWtilgreindssYj;nustasemnmeriWskalnotafyrir,Y.m.t.hverskynskrfursem    tengjastveitinguYj;nustunnar,A0J"݌    Ќ  "A0J"  A0Jp y2g  b  .3  Ԉ0    aWframboWYj;nustunnarssamrmiviWtiltekin_lgmarksviWmiW_,A0Jp݌wO    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    aWnotkun_nmeranna_Ԁsskilvirkoghagkvm,A0J݌B    Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    aWboWiWsupp_nmeraflutning_,A0J݌     Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    aWveittarsualmennar_smaskrrupplUsingar_,A0JB݌    Ќ  "A0J"  A0JE y2g  f  .3  Ԉ0    aWgildistmirttindannastakmarkaWurogskuliverameWfyrirvaraumbreytingar {  _nmeraskipulagi_,A0JEr݌nF   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    aWskilmlar_nmerathlutunar_ԀsubindandifyrirviWtakendurnmeraviWframsalslkra 9 rttinda,A0J݌   Ќ  "A0J"  A0J> y2g  h  .3  Ԉ0    aWrtthafigreiWiafnotagjld,A0J>k݌   Ќ  "A0J"  A0J@ y2g  i  .3  Ԉ0    aW_efndar_ԀsuskuldbindingarsemgengisterundirtboWieWauppboWi,A0J@m݌r   Ќ  "A0J "  A0J y2g  j  .3  Ԉ0    aWtekiWsmiWafkvWumsamkvmtalYj;WlegumsamYykktumumnotkunnmera,eWaA0J݌e=   Ќ  "A0J "  A0J y2g  k  .3  Ԉ0    aWleyfishafibj;Winotendum_smaYj;nustu_Ԁgjaldfrjlsa_nmerabirtingu_ԀsamrmiviW 0 kvWilagaumpers;nuverndogvinnslupers;nuupplUsinga.Fjarskiptastofaskalmla  fyrirumfyrirkomulag_nmerabirtingar_Ԁreglum.A0J݌   Ќ  K|    K|2  23.gr.K|2Y݌ \4 Ќ   J    J  RWstafanirtilaWbregWastviWmisnotkunnmeraog_svikastarfsemi_.J݌ ' Ќ    y KomiupprkstuddurgrunurumaWnmersmisnotaW_sviksamlegum_ԀtilgangigeturFjar  skiptastofagefiWfjarskiptafyrirtkihrlandifyrirmliumaWlokafyriraWgangaWslku  nmeriog_samtengiumferW_ԀYesssamtYvaWkrefja_fjarskiptafyrirtkiW_ԀumaWhaldaeftir `  tekjumog/eWa_samtengigjldum_Ԁafslkri;lgmtriYj;nustuogannarriYj;nustusemhenni S+! tengist. " O|    O|[  VII.KAFLIO|[݌  $ Ќ   N     N  _FjarskiptabnaWur_.N݌ !W% Ќ    K|    K|  24.gr.K|݌ J""& Ќ   J    JH  BnaWurfjarskiptaneta.JHr݌ #' Ќ    y TkjabnaWurfjarskiptanetaskalaWjafnaWiverasamrmiviWtknistaWlasemgilda #( Evr;pskaefnahagssvWinu.Fjarskiptastofagetursrstkumtilvikummltfyrirumnotkun $ ) annarrastaWlasvoogtilmlafr_AlYj;Wafjarskiptasambandinu_. v%N!*  y &  Tknilegireiginleikar_nettengipunktum_ԀskuluvalltverasamrmiviWstaWla. A&"+  y RWherra'A&yԀerheimiltaWkveWannarumbnaWfjarskiptanetareglugerW.  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K|    K|  26.gr.K|݌ B  Ќ   J    Jn  _Grunnkrfur_Ԁ_YrWlauss_ԀfjarskiptabnaWar.Jn݌    Ќ    y XrWlaus_fjarskiptabnaWur_ԀskalveraYanniggerWuraW:   / /"A0J"  A0J( y2g  a  .3  Ԉ0    hanntryggiheilsuverndogryggieinstaklingaoghsdUraogfriWhelgieignarrttar,A0J(U݌{    Ќ  "A0J"  A0J_ y2g  b  .3  Ԉ0    hanns_rafsegulsamhfur_,A0J_݌nF   Ќ  "A0J"  A0Ju y2g  c  .3  Ԉ0    hannnotiskilvirkanhttogstyrkiskilvirkanotkun_fjarskiptatWnir;fi_ԀtilYessaW 9 komasthjskaWlegritruflun.A0Ju݌   Ќ   y XrWlaus_fjarskiptabnaWur_ԀinnantiltekinnaflokkaeWategundaskalveraYanniggerWur  aWhannssamrmiviWeftirfarandi_grunnkrfur_: r / /"A0J"  A0JQ y2g  a  .3  Ԉ0    hanns_samvirkur_ԀviW_aukabnaW_,einkumsamrmd_hleWslutki_,A0JQ~݌e=   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    hanns_samvirkur_ԀumnetviWannan_YrWlausan_Ԁ_fjarskiptabnaW_,A0J݌0   Ќ  "A0J"  A0JZ y2g  c  .3  Ԉ0    hannshgtaWtengjaviW_skilfleti_ԀviWeiganditegundarsameiginleguminnrimarkaWi  Evr;pskaefnahagssvWisins,A0JZ݌   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    hannvaldihvorkiskaWa_fjarskiptanetinu_ԀeWavirkniYessnYvaW_netbnaWur_Ԁs_mis i notaWur_ԀogvaldimeWYv;viWunandiskerWinguYj;nustu,A0J݌\4   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    honumsuinnbyggWarryggisrWstafanirtilaWsjtilYessaWpers;nuupplUsingarog ' friWhelgieinkalfsnotandansnj;tiverndar,A0J(݌   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    hannsgerWurfyrirsrstakaraWgerWirsemtryggjavrngegnsvikum,A0J݌   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    hannsgerWurfyrirsrstakaraWgerWirsemtryggjaaWgangaWneyWarYj;nustu,A0J݌`    Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    hannsgerWurfyrirsrstakaraWgerWirsemauWveldaftluWuf;lkiaWnotahann,ogA0J$݌S+!   Ќ  "A0J"  A0J< y2g  i  .3  Ԉ0    hannsbinnYeimeiginleikumaWaWeinsshgtaWsetjainnhannhugbnaWsem " sUnthefurveriWframaWvirkifyrir_bnaWinn_.A0J<i݌#   Ќ  K|    K|  27.gr.K|݌ !W% Ќ   J    J~  XrWlaus_sendibnaWur_.J~݌ J""& Ќ    y _SendibnaW_ԀfyrirYrWlausfjarskiptimaWeinshafaundirhndum,setjauppeWanotaaW #' fengnuleyfiFjarskiptastofu.X;mstarfrkja_YrWlausan_ԀbnaWnsrstaksleyfisYegarhann #( ereingngunotaWurviWfjarskiptaYj;nustutilteknu_tWnisviWi_.Fjarskiptastofagefurt $ ) leyfisbrffyrirnotkun_YrWlauss_Ԁ_sendibnaWar_Ԁogskal_leyfisbrfiW_ԀaWjafnaWiveratma v%N!* bundiW.BindamleyfiWskilyrWum,svosemum_sendiafl_,staWsetningu,_bandbreidd_,t A&"+ breiWslusvWiogtenginguviWalmennfjarskiptanet.Leyfisbrfskulugefintnafneiganda  '", bnaWarinsogeruYauekki_framseljanleg_.Leyfishafisemselur_YrWlausan_ԀbnaW,semhann '#- hefurfengiWleyfisbrffyrir,eWaafhendirhannWrumvaranlegaberbyrgWYvaWtilkynna (z$. FjarskiptastofuumnUjaneiganda.FjarskiptastofaskalYegarstaWgerarWstafanirtilaW ( stWvastarfrkslu_YrWlausra_Ԁsenda,Y.m.t._tvarpssenda_,semekkierleyfisbrffyrirogekki  eruundanYegnir_leyfisskyldu_.:heimilteraWhindraeftirlitsmennFjarskiptastofuslkumaW  gerWum,endahafiYeirframvsaW_starfsskrteini_Ԁsnu.EkkiYarfleyfisbrffyrir_lgaflsbnaWi_ a semvinnursamrmdum_tWnisviWum_ԀsemFjarskiptastofahefurtilkynntaWnotamegifyrir T, slkanbnaW.RWherraerheimiltaWkveWannarumleyfisveitingarfyrir_YrWlausan_ԀbnaW  reglugerW.   y Seljendum_leyfisskylds_Ԁ_YrWlauss_ԀbnaWarberaWtilkynnaFjarskiptastofuhverskaupandi   bnaWarinsYvformiogmeWYeimhttisemstofnuninsamYykkir.  X  y Xrttfyrir_leyfisskyldu_Ԁvegna_YrWlauss_Ԁ_sendibnaWar_Ԁskv.1.mgr.erFjarskiptastofuheim K #  iltaWkveWaaWYrWlaus_sendibnaWur_ԀtiltiltekinnarnotkunarskulieingnguverahWurtil    kynningarskyldutilstofnunarinnar.HeimildtilnotkunarslksbnaWarerYbundinYvaW    FjarskiptastofageriekkiathugasemdviWstaWsetningubnaWarinseWaeiginleikahansog   virkni.:heimilteraWnotatilkynningarskyldan_sendibnaW_ԀsemekkihefurveriWtilkynntur. wO  Fjarskiptastofagetursettreglurumtilkynningu_YrWlauss_Ԁ_sendibnaWar_,Y.m.t.umYrkrfur B  semgerWarerutil_tWnirtthafa_ԀYeim_tWnisviWum_ԀsemslkurbnaWurnotar.     y FjarskiptastofagefurtskrteinisemheimilaeinstaklingumaWstarfrkjakveWnarteg   undir_YrWlauss_Ԁ_sendibnaWar_.EkkiergerWkrafaumsrstakaYjlfunYeirrasemstarfrkja {  _YrWlausan_Ԁ_sendibnaW_ԀnemaYeimtilfellumaWbnaWurinngegniryggishlutverkieWaYegar nF _sendiafl_Ԁerumfram100W.HeimilteraWgefatskrteini_talstWvavarWar_Ԁsemheimilarhand 9 hafaaWstarfrkja_fjarskiptabnaW_Ԁskipum.RWherraerheimiltaWkveWannarumtgfu  skrteinis_talstWvavarWar_ԀoghfniskrfurreglugerW.Fjarskiptastofageturveitttlendingum  semdveljahrlanditakmarkaWantmaundanYgutilaWstarfrkja_YrWlausan_Ԁ_sendibnaW_, r endahafiYeirtilYessrttindisnuheimalandi.Fjarskiptastofagetursettnnarireglurum e= heimildireinstaklingatilaWstarfrkja_YrWlausan_Ԁ_sendibnaW_. 0  y Fjarskiptastofagefurtleyfitil_rad;hugamanna_ԀaWfengnumums;knumYeirraogum  sgnhagsmunasamtakahugamanna.RWherraseturreglugerWumstarfsemi_rad;huga  manna_. i K|    K|  28.gr.K|݌ ' Ќ   J    J  _FjarskiptabnaWur_Ԁfarartkjum.J<݌  Ќ    y 0slenskskip,loftfrognnurfarartkiskulubin_fjarskiptabnaWi_Ԁsemuppfyllirkrfur  samkvmtalYj;WlegumsamYykktumogregluverkisviWifjarskiptaogsamgangna. `   y _FjarskiptabnaW_Ԁerlendumskipum,loftfrumeWaWrumfarartkjumsemeruinnans S+! lenskrarlandeWalofthelgimaWeinsnotasamrmiviWslensklgogreglugerWir. "  y FjarskiptastofageturbannaWnotkunfjarskiptabnaWarerlendumfarartkjumslenskri # lgsguefnotkunintelstandstWslenskumreglum.  $  y XrttfyrirkvWi2.mgr.geturFjarskiptastofaheimilaWnotkunbnaWarsemviWurkennd !W% urertilnotkunaralYj;Wavettvangi. J""&  y RWherraskalsetjafrekarireglurum_fjarskiptabnaW_ԀogfjarskiptaYj;nustufarartkjum. #' K|    K|L  &  29.gr.K|Ls݌ $ ) Ќ   J    J  Takmrkunfjarskiptavegna'$truflanaeWasrstakraaWgerWa.J݌ v%N!* Ќ    y FjarskiptastofageturltiWinnsigla_fjarskiptavirki_Ԁog_raffng_ԀeWahlutaYeirraeWabannaW A&"+ notkunYeirraogeftiratvikumfyrirskipaWaWYauskuliafhenttilgeymsluundirinnsiglief  '", _fjarskiptavirkin_ԀeWa_raffngin_ԀvaldaskaWlegumtruflunumfjarskiptumeWaefhttaerYv '#- aWYauvaldiskaWlegumtruflunumeWahttaeraWryggifjarskiptasraskaW. (z$.  y EffyrirliggurrkstuddurgrunurumaW_raffng_,tki,_raflagnir_,loftneteWaYvumlkt ( valdiskaWlegritruflunrekstri_fjarskiptavirkis_ԀerFjarskiptastofuheimiltaWbeinafyrirml  umtileigandaslkshlutarumaWhanngrpintafartil&  viWeigandirb;taeiginkostnaW,taki  t.d.niWur,frieWafjarlgiviWkomandihlut'ԀsemveldurskaWlegritruflun. a  y VanrkieigandiaWframfylgjafyrirmlumumrbturgeturFjarskiptastofaltiWvinna T, verkiWkostnaWeiganda.KrafaumkostnaWvegnaYessaeraWfararhfskv.5.tlul.1.mgr.  1.gr.lagaumaWfr,nr.90/1989.   y EfYrfkrefurerlgregluskyltaWaWstoWaFjarskiptastofuviWYraWgerWirergreinir1.   og2.mgr.  X  y AWfenginnibeiWnifr_Fangelsismlastofnun_ԀgeturFjarskiptastofaveittheimildfyrirtrufl K #  un_YrWlausra_ԀfjarskiptainnansrstaklegaafmarkaWssvWisvegnaframkvmdarryggis    og_refsigslu_.Wurenslkheimilderveittskalstofnuninleitalitsfjarskiptafyrirtkjasem    veitaYrWlausafjarskiptaYj;nustuviWkomandisvWi.   K|    K|   30.gr.K|  ݌ B  Ќ   J    Ji!  SamrmibnaWar.Ji!!݌    Ќ    y :heimilteraWsetjamarkaWeWabj;WamarkaWiannan_YrWlausan_Ԁ_fjarskiptabnaW_Ԁen   Yannsemuppfyllir_grunnkrfur_Ԁ26.gr.oghefurCEmerkingu,grundvelli_samrmismats_, {  YvtilstaWfestingar. nF  y :heimilteraWtaka_YrWlausan_Ԁ_fjarskiptabnaW_Ԁnotkunnemanotkunhansssamrmi 9 viWfyrirhugaWantilganghansoghannuppfylli_grunnkrfur_Ԁ26.gr.oghafiCEmerkingu,  grundvelli_samrmismats_,YvtilstaWfestingar.   y InnflutningureinstaklingaeWalgaWila_endabnaWi_ԀtileiginnotaeWaWrumtilgangi r telstmarkaWssetningYessusambandi. e=  y AWilisemhyggstsetjamarkaW_YrWlausan_Ԁ_fjarskiptabnaW_Ԁ_tWnisviWum_ԀYarsemnotkun 0 hefurekkiveriWsamrmdEvr;pskaefnahagssvWinuskaltilkynnaFjarskiptastofuum  YessafyrirtlunmeWminnstfjgurraviknafyrirvara.EinnigskalsendastofnuninniupplUs  ingarumeiginleikabnaWarins,Y.m.t._tWnisviW_Ԁhans,bilmilli_rsa_,_m;tunaraWferW_Ԁog_h i tWniafl_.TeljiFjarskiptastofahttuYvaWbnaWurinngetitruflaWaWraYj;nustuviWkom \4 andi_tWnisviWi_ԀgeturstofnuninbannaWsluognotkunhans. 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J""& O|    O|3K  VIII.KAFLIO|3KZK݌ #( Ќ   N     NK  AWgangurogsamtenging.NKK݌ $ ) Ќ    K|    K|tL  34.gr.K|tLL݌ v%N!* Ќ   J    JM  AWganguraWlandiogmannvirkjum.JM0M݌ A&"+ Ќ    y EfnauWsynlegterfyrirfjarskiptafyrirtkiaWleggja_fjarskiptavirki_ԀumlandannarsaWila,  '", yfirYaWeWajrWu,yfirhseWannurmannvirkilandinu,Yeim,gegnumYaueWaundir '#- Yau,YereigandaviWkomandifasteignarskyltaWheimilaslkt,endakomifullarbturfyrir (z$. sannanlegttj;n;tmabundiWraskogskerWingu_mgulegri_ԀnUtingufasteignar,sYaWraunin. ( HafaskalsamrWviWeigendureWaumrWamennslkrafasteignaogmannvirkjaumhvarlagn  irerulagWarogskalYessgttaWsemminnstsraskaWhagsmunumeigandans.greiningi  umfyrirhugaWalagningu_fjarskiptavirkis_ԀmvsatilFjarskiptastofu,semaWfengumsj;nar a miWummlsaWilaskalrskurWaumleguslkra_lagna_.StarfsmennviW_fjarskiptavirki_Ԁskulu T, gtaYessaWvaldaeigendumogbumekkimeiri;YgindumenbrUnustunauWsynbertil.   y _FramkvmdaaWili_ԀskalvinnateikninguaWfyrirhugaWriframkvmdskv.1.mgr.ogkynna  hanahlutaWeigandi_landeigendum_ԀogWrum_rtthfum_Ԁsemrttgetatttil_eignarnmsb;ta_.   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' SamYykkirWherrafyrireignarnmiskalm.a.hWYvaW_eignarnemi_Ԁsetjitryggingufyrir  greiWslutlaWra_eignarnmsb;ta_ԀogkostnaWarviWmatiW.Ef_eignarnmsbtur_Ԁfstekki  greiddarhj_eignarnema_Ԁskalrkissj;WurbyrgjastgreiWsluYeirra. `  K|    K|\a  35.gr.K|\aa݌ " Ќ   J    Ja  AWganguraWaWstWu.Jab݌ # Ќ    y EfrekstraraWilihefurnUttrtttilaWkomasruppaWstWu,yfireWaundireignumannars  $ aWila,eWanUtirsrreglurum_eignarnm_ԀeWaafnotafeign,geturFjarskiptastofafyrirskipaW !W% _samhUsingu_ԀeWa_samnUtingu_Ԁ_netYtta_ԀeWa&  _tengdrar_ԀaWstWuYvskyniaWverndaumhverfiW, J""& _almannaheilbrigWi_ԀeWaalmannaryggi'J"fdeWatilaWuppfyllamarkmiWumskipulagsveitarflaga. #'  y WurenkvrWunertekinum_samhUsingu_ԀeWa_samnUtingu_Ԁskv.1.mgr.skalfaraframop #( iWsamrWummliW.kvrWunskaleingnguntiltilgreindrasvWaYarsemslk_samnUting_ $ ) ertalinnauWsynlegtilaWnYeimmarkmiWumsemkveWiWerum1.mgr. v%N!*  y kvrWunskv.1.mgr.geturnWtil_samnUtingar_ԀaWstWueWaeigna,Y.m.t.lands,bygginga A&"+ eWainngangsaWbyggingum,_lagnaleiWa_Ԁbyggingum,_loftneta_,turnaogannarra_burWarvirkja_,  '", _rra_,mastra,_brunna_Ԁog_skpa_,eWafaliWsrrWstafanirtilsamrmingarviWopinberarfram '#- kvmdir. (z$.  y FjarskiptastofuerheimiltaWsetjareglurum_kostnaWarskiptingu_ԀviW_samnUtingu_ԀaWstWu, ( eignaeWaframkvmdasamkvmtYessarigrein.  K|    K|k  36.gr.K|k=k݌ a Ќ   J    Jk  RtturtilsamtengingarogaWgangs.Jkk݌ T, Ќ    y FjarskiptafyrirtkiskulueigarttogYeimberskyldatilaWsemjaumsamtengingual  mennrafjarskiptanetaogfjarskiptaYj;nustumeWYaWfyriraugumaWveitaalmennafjarskipta  Yj;nustuogtryggjaframboWog_rekstrarsamhfi_ԀYj;nustunnarhvarvetnaEvr;pskaefna   hagssvWinu.  X  y FjarskiptafyrirtkiEvr;pskaefnahagssvWinusem;skaeftiraWsemjaumaWgangeWa K #  samtenginguYurfaekkiaWveraskrWhjFjarskiptastofuefYaurekahvorkifjarskiptanetn    fjarskiptaYj;nustuhrlandi.     y RekstraraWilarskulubj;WaWrumfyrirtkjumaWgangogsamtengingumeWskilmlumog   skilyrWumsemsamrUmastYeimskyldumsemFjarskiptastofaleggurskv.38.,39.og46.gr. wO   y 0_samtengisamningi_ԀogsamningiumaWgangaWfjarskiptanetumskalgetaumYstUringu B  _fjarskiptaumferWar_ԀsemaWilarskiljasrrtttilaWviWhafaalmennumfjarskiptanetumog    skal_stUringin_ԀuppfyllaskilyrWiumnauWsynogmeWalh;f.Slkasamningaumsamtengingu   ogaWgangskalsendaFjarskiptastofueigisWarenvikueftirundirritunYeirra. {  K|    K|r  37.gr.K|rr݌ 9 Ќ   J    J>s  AlmennthlutverkFjarskiptastofuvarWandiaWgangogsamtengingu.J>shs݌  Ќ    y FjarskiptastofaskalleitastviWaWtryggjaaWgang,samtenginguog_samhfni_Ԁfjarskipta  Yj;nustufullngjandioghagkvmanhtt. r  y FjarskiptastofaskalgerarWstafanirtilaWkomavegfyrirtakmarkanirsemhindrafyrir e= tkiaWgera_samtengisamninga_Ԁsnmilli. 0  y FjarskiptastofaskalveitaleiWsgnogbirtaupplUsingarumverklagvarWandisamningaum  aWgangogsamtengingu.  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B   y KvaWirskv.4.mgr.skalekkileggjafyrirtkisemuppfyllaskilyrWi59.gr.ogbj;Wafram    aWraraunhfaleiWtilaWntil_endanotenda_ԀmeWYvaWveitafyrirtkjumaWgangaW_afkasta   miklu_Ԁ_hhraWaneti_ԀmeWrttmtumogsanngjrnumskilmlumogskilyrWumsemerunmis {  mununar,enYaWerY;heimiltefviWkomandifjarskiptaneterfjrmagnaWmeWopinberuf. nF FjarskiptastofageturundanYegiWnnurfyrirtkikvWumskv.4.mgr.efYaubj;WaaWgang 9 aW_afkastamiklu_Ԁ_hhraWaneti_ԀmeWrttmtumogsanngjrnumskilmlumogskilyrWumsem  erunmismununar.KvWumskv.4.mgr.skalekkibeittefYrgetahamlaWtbreiWslunUrra  fjarskiptaneta. r  y FjarskiptastofageturlagtkvaWirfjarskiptafyrirtkisembj;WaYrWlausafjarskipta e= Yj;nustuumaWYauveitiaWgangaW_;virkum_ԀnetYttumeWabj;WisvWisbundnareikiYj;nustu 0 efnauWsynlegteraWtryggja_svWisbundinn_ԀaWgangaW_YrWlausri_ԀYj;nustuogaWekkistil  staWarnnursvipuWograunhfleiWtilaWveita_endanotendum_ԀaWgang.AWeinsmbeitaslk  umkvWumefskUrterkveWiWumYannmguleikaviWkomandi_tWniheimildum_ԀmeWvsan i til_;yfirstganlegra_ԀefnahagslegraeWaYreifanlegrahindranavegi_markaWsdrifinnar_Ԁt \4 breiWslu.KomitilgreiningsumaWganggeturFjarskiptastofam.a.lagtYskyldufjar ' skiptafyrirtkisem;skaraWgangsaWYaWheimili_aWgangsveitanda_Ԁ_tWnisamnUtingu_ԀviW  komandisvWi.   y KvaWirsamkvmtYessarigreinskuluverahlutlgar,gagnsjar,h;flegarognmismun `  unar.MetaskalrangurkvaWaogtakakvrWunumaWviWhalda,afturkallaeWabreytaYeim S+! innanfimmrafrgildistkuYeirra.ViWhafaskalsamrWskv.24.og28.gr.lagaumFjar " skiptastofu,nr.75/2021,WurenkvrWunertekineWahnendurskoWuW. #  y KveWaskalnnarumbeitingukvaWasamkvmtYessukvWireglugerW.  $ K|    K|  39.gr.K|݌ J""& Ќ   J    Jz  KerfiogbnaWurtilhlj;Wog_myndmiWlunar_.Jz݌ #' Ќ    y FjarskiptastofuerheimiltaWsetjareglurumskilyrt_aWgangskerfi_Ԁfyrirstafrnahlj;Wog #( _myndmiWlun_ԀogtengdaYj;nustu,svosem_hugbnaWarskil_Ԁografrna_dagskrrvsa_.0regl $ ) unumskalkveWiWumaWgang_fjlmiWlaveitna_ԀaWslkumkerfumogYj;nustuogYtkni v%N!* legueiginleikasemkerfinogYj;nustanskuluuppfylla. A&"+  y _EndabnaWur_Ԁfyrirstafrna_myndmiWlun_,keyptureWaleigWur,skaluppfyllakrfurum  '",  samvirknisamrmiviWreglursemFjarskiptastofaseturum: '#- / /"A0J"  A0J* y2g  a  .3  Ԉ0    &   sameiginlegt_brenglunaralgrm_ԀoggjaldfrjlsaviWtku,ogA0J*W݌(     "A0J"  A0J y2g  b  .3  Ԉ0    samvirkni'(ĞԀ_hliWrnna_Ԁogstafrnnasj;nvarpstkja.A0J݌   Ќ   y :heimilteraWframleiWaeWamarkaWssetjabnaWeWahugbnaWsemerhannaWureWa_aW  lagaWur_ԀtilaWsniWgangarttindiYj;nustuveitandasemveitirYj;nustuumskilyrt_aWgangs a kerfi_. T, K|    K|D  40.gr.K|Dk݌  Ќ   J    J֢  AWganguraWYrWlausum_staWarnetum_.J֢݌   Ќ    y HeimilteraWveitaaWgangaWalmennumfjarskiptanetumgegnumYrWlaus_staWarnet_Ԁog  X notatilYess_tWnisviW_ԀsemtlaWertilslkrarnotkunarsamkvmtalmennriheimildnsr K #  stakrar_tWnithlutunar_.     y EfveitingslksaWgangserekkiatvinnuskynierveitandiYj;nustunnarhvorkibundinn    afskilyrWumalmennrarheimildarskv.IV.kaflankvWumvarWandirttindi_endanotenda_   ogerekkiskyltaW_samtengja_Ԁnetsittskv.36.gr. wO   y FjarskiptafyrirtkierheimiltaWveitaaWgangaWalmennumfjarskiptanetumsnumgegn B  umYrWlaus_staWarnet_ԀsemkunnaaWverastaWsetthsnWiendanotanda,meWfyrirvaraum    aWfariWsaWviWeigandiskilyrWumalmennrarheimildarogaWupplUstsamYykkienda   notandasfengiWfyrirfram. {   y Fjarskiptafyrirtkier;heimiltaWtakmarkaeinhliWaeWakomavegfyriraW_endanotendur_: nF / /"A0J"  A0J y2g  a  .3  Ԉ0    hafiaWgangaWYrWlausum_staWarnetum_ԀaWeiginvalisemYriWjuaWilarbj;Wa,eWaA0J݌9   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    heimiliWrum_endanotendum_Ԁgagnkvman,eWaalmennan,aWgangaWalmennumfjar  skiptanetumsnumgegnumYrWlaus_staWarnet_,Y.m.t.aWfrumkvWiYriWjuaWilasem  safnasamanYrWlausum_staWarnetum_Ԁmismunandi_endanotenda_ԀoggeraYauaWgengileg r almenningi.A0J ݌e=   Ќ   y _Endanotendum_ԀerheimiltaWveitaWrum_endanotendum_ԀaWgang,gagnkvmaneWaannars 0 konar,aWYrWlausum_staWarnetum_Ԁsnum,Y.m.t.aWfrumkvWiYriWjuaWilasemsafnasaman  YrWlausum_staWarnetum_Ԁmismunandi_endanotenda_ԀoggeraYauaWgengilegalmenningi.   y HeimilteraWveitaaWgangaWYrWlausum_staWarnetum_Ԁafhlfu: i / /"A0J"  A0J y2g  a  .3  Ԉ0    opinberraaWilaeWa_almenningsrUmum_ԀnlgtathafnasvWiopinberraaWilaYegaraW \4 gangurinner_viWb;tarYj;nusta_ԀviWYopinberuYj;nustusemveittersvWinu,ogA0J˰݌'   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    frjlsraflagasamtakaeWaopinberraaWilasemsafnasamanYrWlausum_staWarnetum_  mismunandi_endanotenda_ԀoggeraYaugagnkvmteWaalmenntaWgengileg,Y.m.t._YrW  lausu_Ԁ_staWarneti_ԀsemalmenningierveitturaWganguraWsamrmiviWaliW.A0JҲ݌`    Ќ  K|    K|K  &  41.gr.K|Kr݌ " Ќ   J    J  BtbreiWslaogstarfrksla_YrWlausra_Ԁ_aWgangspunkta_ԀsemYekjaltiWsvWi.J݌ # Ќ    y EkkiYarfsrstaktleyfiFjarskiptastofutiluppsetningarYrWlausum_aWgangspunktum_  $ semYekjaltiWsvWi.Notkun_tWna_ԀslkumsendumgeturY;eftiratvikumveriWhWheimild !W% skv.V.kafla.' J""&  y Opinberstj;rnvldskuluveitaaWgangaWefnislegum_grunnvirkjum_,semYauhafayfirrW #' yfiroghentatknilegatilaWhUsaYrWlausa_aWgangspunkta_ԀsemYekjaltiWsvWieWaeru #( nauWsynlegirtilaWtengjaYviW_grunnnet_,Y.m.t._lj;sastaurum_,_gtuskiltum_,_umferWarlj;sum_, $ ) _auglUsingaskiltum_ԀogstWvumfyriralmenningssamgngur.Opinberstj;rnvldskulusinna v%N!* llumrttmtumbeiWnumumaWgangmeWsanngjrnum,rttmtum,gagnsjumskilyrWum A&"+ ogskilmlum,nmismununar.BeiWniumslkanaWgangskalafgreiWainnanfjgurramnaWa  '",  frYvaWhnersettfram. '#-  y &   RWherraskalsetjareglugerWYarsemtilgreindarerukrfurumeWlisfrWilegaogtkni (  lega'(eiginleika,svosemhmarksstrW,Yyngdog,eftirYvsemviW,_sendiafl_Ԁsem_YrWlausir_  _aWgangspunktar_ԀsemYekjaltiWsvWiYurfaaWuppfylla.   y FjarskiptastofaskalbeitasrfyrirYvaWreglursemgildaumtbreiWslu_YrWlausra_Ԁ_aW a gangspunkta_ԀsemYekjaltiWsvWisusamrmdarlandsvsuogbirtaropinberlegavef T, stofnunarinnar.   y &  FjarskiptastofaskalveitahverjumsemYess;skarupplUsingarumreglursemgildaum  uppsetningu'%Ԁogstarfrkslu_fjarskiptasenda_ԀsemfallaundirYessagrein.   K|    K|7  42.gr.K|7^݌ K #  Ќ   J    J  Samskiptifjarskiptafyrirtkja.J݌    Ќ    y FjarskiptafyrirtkisemWlastupplUsingarfrWrufyrirtkiviWgerWsamningaumaW    gangeWasamtengingueWaaWloknumsamningumskulueingngunotaupplUsingarnarYeim   tilgangisemYrvoruveittarogskulullumstigumhaldatrnaW.:heimilteraWafhenda wO  upplUsingarnarWrum,YarmeWalWrumdeildumfyrirtkis,d;tturfyrirtkjumeWasam B  starfsaWilum.    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T,  y XegarfyrirtkieittsreWameWWrumhefurumtalsverWan_markaWsstyrk_Ԁtilteknum  markaWigeturYaWeinnigtalisthafaumtalsverWan_markaWsstyrk_ԀtengdummarkaWieftengsl  milli_markaWanna_ԀeruslkaWfyrirtkigeturbeitt_markaWsstyrk_ԀsnumWrummarkaWnum   tilaWauka_markaWsstyrk_Ԁsinnhinum.  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"  y FjarskiptastofaskalfylgjastmeW_markaWsYr;un_,svosemtengslumviWviWskiptasamn # inga,Y.m.t.samningaumsameiginlegarfjrfestingar,semhafahrifsamkeppnishfni,meW  $ tillititilkvaWamarkaWnum.EfYessiYr;unerekkingilegamikilvgtilaWYrfsann !W% arri_markaWsgreiningu_ԀskalFjarskiptastofametantafarhvortnauWsynlegtsaWendurskoWa J""& kvaWirsemlagWarhafaveriWfyrirtkimeWumtalsverWan_markaWsstyrk_Ԁogbreytafyrri #' kvrWunum,Y.m.t.meWYvaWafturkallakvaWireWaleggjanUjarkvaWirtilaWtryggjaaW #( slkarkvaWiruppfylliframskilyrWi5.mgr.SlkarbreytingarskuluaWeinsgerWaraWloknu $ ) samrWisamrmiviW24.og28.gr.lagaumFjarskiptastofu,nr.75/2021. v%N!*   A&"+ K|    K|k   & ,  47.gr.K|k  ݌ ( Ќ   J    J   AWganguraWmannvirkjum.J = ݌  Ќ    y FjarskiptastofageturlagtkvaWirfjarskiptafyrirtkimeWumtalsverWan_markaWsstyrk_Ԁum   aWverWaviWrttmtumbeiWnum',( ԀumaWgangaWognotkunmannvirkjum,YarmeWal a byggingumeWa_inngngum_ԀaWbyggingum,_lagnaleiWum_Ԁbyggingum,_loftnetum_,turnumog T, Wrum_burWarvirkjum_,_staurum_,mstrum,rrum,brunnumogskpum,ef_markaWsgreining_  bendirtilYessaWsynjunaWgangseWasetning;rttmtraskilyrWafyriraWgangihindrisjlf  brasamkeppnioggangigegnhagsmunum_endanotenda_.    y LeggjamkvaWirfyrirtkiumaWveitaaWgangsamkvmtYessarigreinsamrmiviW  X _markaWsgreiningu_,aWYvtilskilduaWkvWinsh;flegognauWsynlegtilaWuppfyllamark K #  miWlagaYessara.    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' K|    K|r  & a 54.gr.K|rr݌  Ќ   J    Jvs  HmarksverWfyrirreikiYj;nustuog_millilandafjarskipti_.Jvss݌ `  Ќ    y FjarskiptafyrirtkisemveitareikiYj;nustu'asԀhrlandiskulusjtilYessaWheildogsm S+! sluverWfyrirreikiYj;nustu,semsrupphafeWalUkurWrurkiinnanEvr;pskaefnahags " svWisins,sekkihrraenhmarksverWsemYargildir.Efgildieru_viWskiptasamningar_ԀviW # einstkrkiutanEvr;pskaefnahagssvWisins,erkveWaumhmarksverWfyrirsmtlreiki  $ Yj;nustu,skaltekiWmiWafYeim. !W%  y RWherraseturreglugerWumreikiYj;nustualmennumfarnetumYarsemm.a.erheimilt J""& aWkveWaumeftirfarandi: #' / /"A0J"  A0Jw y2g  a  .3  Ԉ0    hmarksverWheildslufyrirsmtlreikiYj;nustu,A0Jw x݌#(   Ќ  "A0J"  A0Jx y2g  b  .3  Ԉ0    hmarksverWsmslufyrirsmtlreikiYj;nustu,A0Jx%y݌$ )   Ќ  "A0J"  A0Jz y2g  c  .3  Ԉ0    hmarksverWheildogsmslufyrir_SMS_ԄYj;nustu,_MMS_ԄYj;nustuogaWra_gagna v%N!* flutningsYj;nustu_Ԁfarnetum,A0Jz>z݌A&"+   Ќ  "A0J"  A0J{ y2g  d  .3  Ԉ0    gjaldskrsemerekkihrriensamrmist_hmarksgjaldi_ԀsamkvmtreglugerWEvr;pu  '", YingsinsogrWsins(EB)nr.717/2007umreikiYj;nustualmennum_farsmanetum_Ԁog '#- samkvmtreglugerWEvr;puYingsinsogrWsins(ESB)2015/2120,umrWstafanirvarW (z$. andiopinn_NetaWgang_Ԁo.fl.,aWYvervarWar_millilandasmtl_ԀinnanEvr;pskaefnahags ( svWisins,A0J{|݌   Ќ  "A0J"  A0J% y2g  e  .3  Ԉ0    gagnsi_smslugjaldskrr_Ԁog_gjaldskrr_Ԁskv.dliW,A0J%R݌   Ќ  "A0J"  A0Jx y2g  f  .3  Ԉ0    _viWmiWunargengi_Ԁog_uppgjrsaWferWir_ԀsemfjarskiptafyrirtkjumerskyltaWnotaviW a _myntbreytingar_ԀvegnareikiYj;nustufarnetum,A0Jx݌T,   Ќ  "A0J"  A0Jc y2g  g  .3  Ԉ0    skyldurfjarskiptafyrirtkjatilYessaWverWaviW;skum_reikiviWskiptavina_Ԁumskipti  milli_reikigjaldskra_,A0Jc݌   Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    upplUsingaskyldufjarskiptafyrirtkjaumviWeigandi_reikigjld_,A0J?݌    Ќ  "A0J"  A0JT y2g  i  .3  Ԉ0    reglurum_tmamlingar_Ԁog_gjaldfrslur_ԀsmtalareikiYj;nustu,A0JT݌ X   Ќ  "A0J "  A0J y2g  j  .3  Ԉ0    gjaldtkufyrirm;ttku_talh;lfsskilaboWa_ԀreikiYj;nustu,A0J݌K #    Ќ  "A0J "  A0J y2g  k  .3  Ԉ0    skyldufjarskiptafyrirtkjatilaWveita_reikiviWskiptavinum_Ԁsnum_pers;nubundnar_Ԁupp    lUsingarumverWogannaWtengt_gagnaflutningi_ԀreikiYj;nustu,A0J)݌     Ќ  "A0J "  A0J y2g  l  .3  Ԉ0    skyldufjarskiptafyrirtkjatilaWgera_reikiviWskiptavinum_ԀsnumkleiftaWfylgjastmeW   _gagnaflutningsnotkun_ԀsinnigrundvelliverWsogmagnsogveitaYeimkostaWvelja wO  efstumrkfyrirslkaYj;nustuyfirkveWiWtmabil,ogA0J)݌B    Ќ  "A0J "  A0JH y2g  m  .3  Ԉ0    srreglurumreikiYj;nustuoghmarksverWgagnvarteinstkumrkjumutanEvr;pska    efnahagssvWisinsvegnaviWskiptasamningaumreikiYj;nustu.A0JHu݌    Ќ   y FjarskiptafyrirtkisemveitafjarskiptaYj;nustumillieinstaklingasemertengdnmerum, {  hvortsem_fjarskiptin_ԀeigasrstaWumfstneteWa_farnet_,skuluekkitakahrrasmsluverW nF fyrirslk_magnmld_ԀfjarskiptimillilandaenYaWhmarksverWsemgildirEvr;pskaefna 9 hagssvWinu.Efgildieru_viWskiptasamningar_ԀviWeinstkrkiutanEvr;pskaefnahagssvW  isinsskaltekiWmiWafYeim_hmarksverWum_ԀsemYarerkveWiWum.   y RWherraseturreglugerWumhmarksverWfyrirfjarskiptisemtilgreinderu3.mgr.Yar r semm.a.erheimiltaWkveWaum: e= / /"A0J"  A0Jԑ y2g  a  .3  Ԉ0    _hmarksmntuverW_Ԁsmslu,A0Jԑ݌0   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    hmarksverWfyrir_SMS_Ԁsmslu,A0J݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    valneytenda_skriftarleiWum_,A0J=݌   Ќ  "A0J"  A0J/ y2g  d  .3  Ԉ0    _viWmiWunargengi_Ԁog_uppgjrsaWferWir_ԀsemfjarskiptafyrirtkjumerskyltaWnotaviW i _myntbreytingar_,A0J/\݌\4   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    undanYgurogskilyrWifyrirYeim,ogA0J"݌'   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    srreglurumfjarskiptimillilandaoghmarksverWsemgildavegnasrstakraviWskipta  samninga.A0J.݌   Ќ   y FjarskiptastofaskalhafaeftirlitmeWframfylgniviWkvWiumhmarksverWoggeturkraf `  istYessaWfjarskiptafyrirtkibreytiverWiefverWlagningYeirraerhrriensemnemur_h S+! marksverWi_. " K|    K|  55.gr.K|͚݌  $ Ќ   J    J8  NU_afkastamikil_ԀhhraWanet.J8b݌ !W% Ќ    y FyrirtkimeWumtalsverWan_markaWsstyrk_ԀgetaboWiWframskuldbindinguumsameigin J""& legafjrfestinguuppbyggingunUrra_afkastamikilla_Ԁ_hhraWaneta_._Skuldbinding_Ԁskaluppfylla #' eftirfarandiskilyrWi: #( / /"A0J"  A0J y2g  a  .3  Ԉ0    nUttafkastamikiWhhraWanetskalveraopiWllumfjarskiptafyrirtkjumhvenrsemer $ ) meWannetiWerstarfrkt,A0J݌v%N!*   Ќ  "A0J"  A0JU y2g  b  .3  Ԉ0    _skuldbinding_ԀskalgeraWrum_meWfjrfestum_ԀkleiftaWkeppameWskilvirkumogsjlf A&"+ brumhttitillangstma_frliggjandi_ԀmrkuWumYarsemfyrirtkiWsemhefurum  '",  talsverWan_markaWsstyrk_Ԁervirkt,ogA0JU݌'#-   Ќ  "A0J"  A0J͡ y2g  c  .3  Ԉ0    &   umskjendumumaWgang,semtakaekkiYttsameiginlegu_fjrfestingunni_,skalgefast (  kostur'(gԀaWgangimeWviWunandihtti.A0J͡݌   Ќ   y EfFjarskiptastofakemstaWYeirriniWurstWu,aWundangenginnimlsmeWferWskv.58.gr.,  aW_skuldbinding_ԀuppfylliskilyrWi1.mgr.oga.m.k.einn_meWfjrfestir_ԀhefurgertsamningviW a viWkomandifyrirtki,skalgera_skuldbindinguna_Ԁbindandiogekkileggjaneinar_viWb;tar T, kvaWir_ԀsamrmiviW46.gr.varWandiYhluta_afkastamikilla_Ԁ_hhraWaneta_Ԁsem_skuldbinding  in_Ԁnrtil.   y XrttfyrirkvWi2.mgr.erFjarskiptastofuheimilt,rkstuddumtilvikum,aWleggja,   viWhaldaeWaaWlagakvaWirsamrmiviW46.!52.gr.aWYvervarWarnU_afkastamikil_Ԁh  X hraWanetsemfallaundir2.mgr.tilYessaWtakastviWveruleg_samkeppnisvandaml_Ԁtil K #  teknummrkuWumYarsemstaWfesteraWvegnasrtkraeiginleikaYessaramarkaWasekki    hgtaWtakastviWYessi_samkeppnisvandaml_ԀmeWWrumhtti.     y &  FjarskiptastofaskalfylgjastmeWYvaWfariWsaWskilyrWunumsemsetterufram1.mgr.   meW' ~viWvarandihttioggeturkrafistYessaWviWkomandifyrirtkiltitrlegaryfirlUs wO  ingarvarWandireglufylgni.FjarskiptastofageturskoriWrgreiningisemkemuruppmilli B  aWilasamningsumsameiginlegafjrfestingu.     y RWherraseturreglugerWYarsemnnarerkveWiWumskilyrWivarWandiskuldbindingar   ogmlsmeWferWsamkvmtkvWiYessu,YarmeWalnUskilyrWi. {  K|    K|X  56.gr.K|X݌ 9 Ќ   J    J  AWskilinstarfsemi.J݌  Ќ    y EfFjarskiptastofakemstaWYeirriniWurstWuaWekkihafitekistaWtryggjavirkasam  keppnimeWlagningukvaWaskv.47.!52.gr.,ogaWfyrirhendisumikilogviWvarandi_sam r keppnisvandaml_ԀeWa_markaWsbrestir_ԀtengslumviW_heildsluframboW_ԀaWgangstilteknum e= mrkuWum,geturstofnuninundantekningartilvikum,samrmiviW4.mgr.46.gr.,lagtY 0 kvWl;WrttsamYttfyrirtkiaWsetjastarfsemisemtengistframboWiviWeigandi_aWgangs  neta_Ԁheildsluundirsjlfstttstarfandirekstrareiningu.   y AWskilin_rekstrareining_Ԁskv.1.mgr.skalafhendallumfyrirtkjum,Y.m.t.Wrum i _rekstrareiningum_ԀinnansamstWunnar,vrurogYj;nustutengslumviWaWgangmeWsmu \4 tmamrkum,skilmlumogskilyrWum,&  aWmeWtldumYeimsemvarWaverWlagninguog_Yj;n ' ustustig_,ogumsmukerfiogferli.''H   y EfFjarskiptastofaformaraWleggja_markaWsaWila_ԀkvWvarWandiaWskildastarfsemiskal  fyrirhuguWkvrWunborinundirEftirlitsstofnunEFTA.MeWslkuerindiskalleggjafram: `  / /"A0J"  A0Jo y2g  a  .3  Ԉ0    ggnsemrttltaniWurstWureinsogumgetur1.mgr.,A0Jo݌S+!   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K|    K|>  58.gr.K|>e݌ S+! Ќ   J    J  Skuldbindingarferli.J݌ " Ќ    y FjarskiptafyrirtkisemteljasthafaumtalsverWanmarkaWsstyrkgetaboWiWFjarskiptastofu # skuldbindingarvarWandiaWgangsskilyrWi,sameiginlegafjrfestingueWahvorttveggja,sem  $ gildirumnetYeirraaWYvervarWarm.a.: !W% / /"A0J"  A0J y2g  a  .3  Ԉ0    samvinnufyrirkomulagsemvarWarmatviWeigandiogh;flegumskuldbindingumskv. J""& 46.gr.,A0J݌#'   Ќ  "A0J"  A0JC y2g  b  .3  Ԉ0    sameiginlegafjrfestinguafkastamiklumhhraWanetumskv.55.gr.,eWaA0JCp݌#(   Ќ  "A0J"  A0Jo y2g  c  .3  Ԉ0    skilvirkanaWgangYriWjuaWilanmismununarskv.57.gr.A0Jo݌$ )   Ќ   y BoWumskuldbindingarskalverangilegatarlegtogtakatiltmasetningar,gildissviWs v%N!* Yeirraogtmalengdar. A&"+  y TilaWmetaskuldbindingarsemfyrirtkibUWurskv.1.mgr.skalFjarskiptastofafram  '", kvmamarkaWspr;fun,einkumskilmlunumsemboWieru,meWYvaWstandafyriropnu '#- samrWiviWhagsmunaaWila,einkumviWYriWjuaWilasemverWafyrirbeinumhrifum.Xetta (z$. 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B   y FjarskiptastofaskalhafaeftirlitmeWogtryggjaaWfariWsaWskuldbindingumsemstofn    uninhefurgertbindandi.TakaskaltilathugunaraWframlengjatmabiliWsemskuldbindingar   hafaveriWgerWarbindandiYegarupphaflegatmabilinulUkur. {  K|    K|4  59.gr.K|4[݌ 9 Ќ   J    J  Heildslufyrirtki.J݌  Ќ    y EfFjarskiptastofatnefnirfjarskiptafyrirtkisemfyrirtkimeWumtalsverWanmarkaWs  styrkogYaWstarfarekkineinumsmslumarkaWifjarskiptaYj;nustuskalstofnunintakatil r athugunarhvortfyrirtkiWhafieftirfarandieinkenni: e= / /"A0J"  A0J y2g  a  .3  Ԉ0    &  llfyrirtkiogrekstrareiningarinnanfyrirtkisins,llfyrirtkisemeruundirstj;rn 0 enekkinauWsynlegaaWlluleytieigusamaendanlegaeiganda,oghluthafar'0semgeta  beittstj;rnunarvaldiyfirfyrirtkinu,hafiaWeinsstarfsemi,nogfyrirhugaWaframtW  inni,heildslumrkuWumfyrirfjarskiptaYj;nustuoghafiYvekkistarfsemismslu i mrkuWumfyrirfjarskiptaYj;nustusemveitterendanotendum,ogA0J݌\4   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    fyrirtkiWerekkibundiWtilaWstundaviWskiptiviWeittaWskiliWfyrirtki,semstarfar ' frliggjandimarkaWiogervirktsmslumarkaWifyrirfjarskiptaYj;nustusemveitt  erendanotendum,vegnaeinkarttarsamningseWasamningssemreyndjafngildireinka  rttarsamningi.A0J3݌`    Ќ   y KomistFjarskiptastofaaWYeirriniWurstWuaWskilyrWinsemmlterfyrirum1.mgr.su S+! uppfylltgeturstofnuninaWeinslagtfyrirtkiWkvaWirskv.48.og50.gr.ogumrttltaog " sanngjarnaverWlagninguefYaWertaliWrttltanlegtgrundvellimarkaWsgreiningar. #  y FjarskiptastofaskalendurskoWakvaWirsemlagWarerufyrirtkisamrmiviWkvWi  $ YettahvenrsemerefstofnuninkemstaWYeirriniWurstWuaWskilyrWinsemmlterfyrir !W% um1.mgr.suekkilenguruppfyllt.ViWkomandifyrirtkiskulu,nstWulausrartafar,til J""& kynnaFjarskiptastofuumallarbreytingaraWstWumsemtengjastskilyrWumskv.1.mgr. #'  y FjarskiptastofaskaleinnigendurskoWaskyldursemlagWarerufyrirtkisamrmiviW #( kvWiYettaefstofnuninkemstaWYeirriniWurstWu,grundvelliupplUsingaumskilmla $ ) ogskilyrWisemfyrirtkiWbUWurviWskiptavinumsnumfrliggjandimrkuWum,aWsam v%N!* keppnisvandamlsutilstaWareWasulklegtilaWkomauppogskaWaendanotendurogYrf A&"+ getiveriWaWleggjakvaWirumgagnsi,b;khaldsleganaWskilnaW,aWgangaWmannvirkjum  '", eWaeftirlitmeWgjaldskreWaaWgerabreytingarkvWumsemlagWarhafaveriWsamrmi '#- viW2.mgr. (z$. ЇK|    K|  60.gr.K|6݌ ( Ќ   J    J  Flutningurreldrifjarskiptanetum.J݌  Ќ    y FyrirtkimeWumtalsverWanmarkaWsstyrkskaltilkynnaFjarskiptastofufyrirframog  tmanlegaumYaWYegarfyrirhugaWeraWleggjaniWureWaskiptathlutanetssemfellurundir a kvaWirsemlagWarhafaveriWfyrirtkiWsamkvmtkvWumYessaralaga. T,  y FjarskiptastofaskaltryggjaaWferliWviWniWurlagningueWatskiptihafiskUratmatlun  ogskilyrWi,Y.m.t.aWtilkynntsumframkvmdinameWhfilegumfyrirvaraog,efnauWsyn  krefur,tilaWverndasamkeppni&  ogrttindiendanotenda,aWsWstilYessaWaWrirkostir   verWitiltkir,a.m.k.afsambrilegum' gWum,semveitaaWgangaWnUjanetinu.  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K|    K|  61.gr.K|9݌ nF Ќ   J    J  EftirlitmeWsmsluYj;nustu.J݌ 9 Ќ    y EfFjarskiptastofakemstaWYeirriniWurstWu,kjlfarmarkaWsgreiningar,aWtilteknum  smslumarkaWirkiekkivirksamkeppniogaWkvaWirheildslustigimuniekkileiWatil  YessaWmarkmiWlagaYessaranistgeturstofnuninlagtviWeigandikvaWirfyrirtkisem r hefurumtalsverWanmarkaWsstyrksmslumarkaWnum. e=  y KvaWirsemlagWareruskv.1.mgr.skulubyggjasteWlivandamlsinssemgreinthefur 0 veriWogverah;flegarogmlefnalegarlj;simarkmiWalagaYessara.KvaWirnargetafaliW  srkrfurumaWfyrirtkiinnheimtiekki;h;fleggjld,hindriekkimarkaWsaWgangeWatak  markisamkeppnimeWskaWlegriundirverWlagningu,veititilteknumendanotendumekki;til i hlUWileganforgangeWasetjisaman;eWlilegaYj;nustupakka.EnnfremurerheimiltaWkveWa \4 umhmarksmsluverWi,rWstafanirtilaWstj;rnaeinstkumgjaldskrmeWarWstafanir ' tilaWbeinagjaldskrmttaWkostnaWarverWieWaverWisambrilegummrkuWumYeim  tilgangiaWverndahagsmuniendanotendaogsamatmaeflavirkasamkeppni.   y FyrirtkisemhWerueftirlitimeWsmslugjaldskr,eWaWruviWeigandieftirlitimeW `  smslu,skulunotanauWsynlegogviWeigandikostnaWarb;khaldskerfi.Fjarskiptastofuer S+! heimiltaWtilgreinaYframsetninguogaWferWafrWisemnotaskalviWb;khaldiW.:hWurYar " tilbraWiliskalstaWfestaaWfariWsaWreglumumkostnaWarb;khaldskerfiskv.6.mgr.52. # gr.FjarskiptastofaskalsjtilYessaWrlegasbirtyfirlUsingumYaWhvortreglumkerfisins  $ sfylgt. !W% O|    O|  X.KAFLIO|݌ #' Ќ   N     N  AlYj;nusta.N݌ #( Ќ    K|    K|"  62.gr.K|"I݌ $ ) Ќ   J    J  RtturtilalYj;nustuviWrWanleguverWi.J݌ v%N!* Ќ    y NeytendumskallgheimilieWaaWsetrisamkvmtskrninguhjXj;Wskr0slandstryggW A&"+ uraWgangurviWrWanleguverWiaWnothfrinetaWgangsYj;nustuogsmaYj;nustumeWtil  '", greindumgWum,Y.m.t.tengingusemligguraWbaki. '#-  y Xj;nustutegundirinnanalYj;nustueruekkibundnartiltekinni_tkni. (z$.  y Neytandigetur;skaWeftiraWtengingskv.1.mgr.verWitakmrkuWviWstuWningviW_sma ( Yj;nustu_.   y Rtturtil_alYj;nustu_Ԁskv.1.mgr.erekkifortakslausoggeturveriWhWurtakmrkunum  vegnakostnaWar,_landfrWilegra_ԀaWstWnaeWaannars;hagrWis.greiningurumsynjun a Yj;nustuskalborinnundirFjarskiptastofutilkvrWunar. T,  y Rtturtil_alYj;nustu_ԀviWrWanleguverWisamkvmtlgumYessumskaleinnigntil_r  flaga_ԀskilningilagaumrsreikningastWumYarsemYauerumeW_heilsrsstarfsemi_.   y RWherraskalreglugerWkveWannarumYYj;nustuogaWgerWirsemneytendumskulu   standatilboWagegnumviWkomanditengingu.meWalYesssemrWherrageturkveWiWum  X reglugerWerunnariviWmiWumvirkni,gWiogtknilegaeiginleikasem_netaWgangsYj;n K #  usta_ԀskalaWlgmarkibayfir.    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S+!  y ViWtnefninguskaljafnframtleitastviWaWlgmarka_markaWsrskun_,einkumveitingu " Yj;nustuverWieWameWfyrirvaraumaWraskilmlaogskilyrWisemvkjafreWlilegum_viW # skiptakjrum_,enstandajafnframtvrWumalmannahagsmuni.  $  y TilkynnaberFjarskiptastofuumfyrirhugaWaslu_aWgangsnets_,eWa_umtalsverWs_ԀhlutaYess, !W% afhlfufjarskiptafyrirtkissem_tnefnt_ԀhefurveriWtilveitingar_alYj;nustu_Ԁsamkvmt J""& kvWiYessumeWngumfyrirvara,endakunnabreyttaraWstWuraWkallaendurmatrW #' stafanastofnunarinnar. #(  y RWherrageturreglugerWkveWiWnnarumskilyrWiogtfrslurWstafanasamkvmt $ ) kvWiYessu. v%N!*   A&"+ K|    K|   & ,  65.gr.K| !݌ ( Ќ   J    J!  KostnaWurviW_alYj;nustu_.J!!݌  Ќ    y EffjarskiptafyrirtkiteluraW_alYj;nusta_ԀsemYvergertskyltaWveita,sbr.1.mgr.64.gr.,   srekinmeWtapiogYv;sanngjrnbyrWi',(3!ԀfyrirtkinugeturYaWs;ttumfjrframlghj a FjarskiptastofutilaWYvverWitryggteWlilegtendurgjaldfyrirYstarfsemisemumrWir. T,  y ViWtreikningahreinumkostnaWitengslumviW_alYj;nustuskyldu_Ԁskalm.a.takamiW  afllum_markaWsvinningi_ԀYessYj;nustuveitandasemveitirnothfa_netaWgangsYj;nustu_ԀeWa  _smaYj;nustu_ԀaftilteknumgWum.    y & a EfFjarskiptastofuberstums;knumfjrframlgskv.1.mgr.,ogekkiverWurtaliWaWYj;n  X ustanverWitryggWmeWWrumhagkvmarihttienjafnframttaliWaWYj;nustans;hj K #  kvmileg'a &ԀogverWiekki_aflgW_,skalstofnuninkvarWakostnaWvegna_alYj;nustukvaWa_.     y FjarskiptastofaskalkrefjastYessaW_alYj;nustuveitandi_ԀupplUsinkvmlegahvert_rekstrar    tapiW_ԀafstarfseminnieroghvernigYaW_sundurliWast_.    y FjarskiptastofageturviWmatfjrframlgumkrafistskUrslnalggiltraendurskoWendaeWa wO  faliWslkumaWilaaWgerattekt_rekstrarafkomu_ԀviWkomandirekstrarsviWi.Fjarskiptastofu B  erheimiltaWkrefjastaWgangsaWb;khaldi_fjarskiptafyrirtkisins_ԀviWmatkostnaWiviW_al    Yj;nustu_.    y FjrframlgskuluaWjafnaWimiWuWviWeittrsenn.NtelurannarhvoraWilaaWforsend {  urfyrirkvrWun_fjrframlaga_ԀhafibreystverulegaoggeturhvorumsigYkrafistendur nF skoWunar_framlaginu_ԀgildistmaYess. 9  y EfhlutiafstarfsemifjarskiptafyrirtkiserhWurfjrframlgumsamkvmtkvWiYessu  skalsYtturstarfseminnarvera_b;khaldslega_ԀaWskilinnfrannarristarfsemi_fjarskiptafyrir  tkisins_.EfslkuraWskilnaWurer&  ekkifyrirhendiskalFjarskiptastofahafnaums;knfjar r skiptafyrirtkisumfjrframlg'H.. e=  y RWherrageturreglugerWkveWiWnnarumtreikningakostnaWiviW_alYj;nustu_Ԁsam 0 kvmtaWferWafrWiumhreinankostnaW.  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J""&  y JfnunargjaldmdragafrtekjumYv_rekstrarri_ԀYegarstofnYessmyndaWist. #'  y JfnunargjaldskalekkileggjafjarskiptafyrirtkisemerumeW_b;kfrWa_Ԁrsveltuundir #( 30millj.kr. $ )  y Umlagninguoginnheimtujfnunargjalds,Y.m.t._fyrirframgreiWslu_,fersamkvmt v%N!* kvWumVIII.!XIV.kaflalagaumtekjuskatt,nr.90/2003,enumviWurlgferskv.XII. A&"+ kaflaYeirralaga.  '",  y FjarskiptastofaskalrlegabirtaupplUsingarumtreikningkostnaWarvegna_alYj;nustu '#- kvaWa_Ԁog_sundurliWaWan_ԀlistayfireinstakargreiWslurfyrirtkja_jfnunargjaldi_. (z$. ЇO|    O|:  XI.KAFLIO|:;݌ ( Ќ   N     N;  Skilmlar,_gjaldskrr_,gWiogneytendavernd.N;;݌  Ќ    K|    K|b<  67.gr.K|b<<݌  Ќ   J    J<  UndanYgafrgildissviWiogupplUsingaskylda.J<=݌ a Ќ    y kvWi69.!77.gr.skuluekkigildaumfjarskiptafyrirtkisemveitafjarskiptaYj;nustu T, millieinstaklingasemer;tengdnmerumogteljast_rflg_Ԁskilningilagaumrsreikninga,  nemaYauveitieinnigaWrafjarskiptaYj;nustu.   y FjarskiptafyrirtkisemkvWi69.!77.gr.gildaekkiumskv.1.mgr.skuluupplUsa_enda   notendur_ԀumaWundanYgaeigiviWmeWsannanlegumhttiWurengengiWertilsamninga  X umYj;nustu. K #  K|    K|q@  68.gr.K|q@@݌    Ќ   J    JA  JafnrWi.JA-A݌   Ќ    y Fjarskiptafyrirtkier;heimiltaWgera;lkarkrfureWasetja;lkskilyrWifyriraWgangi wO  aWeWanotkunfjarskiptanetumeWafjarskiptaYj;nustufyrir_endanotendur_ԀafstWumsem B  tengjastYj;Werni,bsetueWastaWfestuYeirra,nemaslkmeWferWsrkstuddhlutlganhtt.    K|    K|^C  & , 69.gr.K|^CC݌ {  Ќ   J    JC  _UpplUsingakrfur_Ԁvegnasamninga.JC&D݌ nF Ќ    y WurenneytandierbundinnafsamningieWatilboWiskalfjarskiptafyrirtkisembUWur 9 fjarskiptaYj;nustuveitaskUran',CԀogsannanleganhtteftirtaldarupplUsingarsemskuluvera  ;aWskiljanlegurhlutisamnings:  / /"A0J"  A0JSF y2g  a  .3  Ԉ0    upplUsingarsamrmiviWkvWiII.ogIII.kaflalagaumneytendasamninga,nr. r 16/2016,ogA0JSFF݌e=   Ќ  "A0J"  A0JG y2g  b  .3  Ԉ0    samantektyfirmeginefnisamningsskv.2.mgr.A0JGG݌0   Ќ   y 0samantektyfirmeginefnisamningsumfjarskiptaYj;nustuskala.m.k.greinaeftirtaldar  upplUsingar:  / /"A0J"  A0JI y2g  a  .3  Ԉ0    nafn,heimilisfangog_tengiliWaupplUsingar_ԀYj;nustuveitanda,A0JII݌i   Ќ  "A0J"  A0JJ y2g  b  .3  Ԉ0    megineinkenniYj;nustusemveitaskal,svosemgWastigogtmannsemupphafleg \4 tengingmuntaka,A0JJJ݌'   Ќ  "A0J"  A0J.L y2g  c  .3  Ԉ0    verWfyriraWvirkjaYj;nustuog_skriftar_ԄeWa_notkunartengd_Ԁgjld,YarsemYj;nustaer  veittgegnbeinnigreiWslu,A0J.L[L݌   Ќ  "A0J"  A0JM y2g  d  .3  Ԉ0    gildistmasamningsogskilyrWifyrirendurnUjunoguppsgn,A0JMN݌`    Ќ  "A0J"  A0J O y2g  e  .3  Ԉ0    aWhvaWamarkivaraog/eWaYj;nustaerhnnuWfyrir_endanotendur_ԀmeWftlun,ogA0J O:O݌S+!   Ќ  "A0J"  A0JoP y2g  f  .3  Ԉ0    hvernighefjamegimltillausnardeilumneytandaogfjarskiptafyrirtkis.A0JoPP݌"   Ќ   y kvWi1.!2.mgr.gildaekkiumflutningsYj;nustusemnotuWertilaWveitaYj;nustu # tkistki.  $  y RWherraskalreglugerWkveWannarum_upplUsingakrfur_Ԁvegnasamninga,m.a.um !W% megineinkenniYj;nustuogumsniWmtsamantektaryfirmeginefnisamnings.HeimilteraW J""& geragreinarmunkrfumumupplUsingaskyldueftireWlifjarskiptaYj;nustusemsamningur #' lUturaW,svosem_netaWgangsYj;nustu_.0reglugerWmkveWannarumhvernigupplUsingum #( skalmiWlaWsamkvmtkvWiYessuYannigaWYrteljistuppfyllakrfur1.mgr.umveit $ ) inguskUranogsannanleganhtt,t.d.tilviki_endanotenda_ԀmeWftlun. v%N!*   A&"+ K|    K|U  & ,  70.gr.K|UU݌ ( Ќ   J    JVV  SamanburWurfjarskiptaYj;nustu.JVVV݌  Ќ    y FjarskiptastofaskalsjtilYessaWstarfrkts_samanburWarYj;nusta_Ԁsemgerir_endanotend_ԃ   umkleift,YeimaWkostnaWarlausu,aWbera',(Usamanogmetamismunandi_netaWgangsYj;nustu_, a fjarskiptaYj;nustumillieinstaklingasemertengdnmerumog,eftiratvikum,fjarskiptaYj;n T, ustumillieinstaklingasemer;tengdnmerumaWYvervarWar:  / /"A0J"  A0JY y2g  a  .3  Ԉ0    verWog_gjaldskrr_ԀfyrirveittaYj;nustuog_skriftar_ԄeWa_notkunartengd_Ԁgjld,ogA0JYY݌   Ќ  "A0J"  A0JD[ y2g  b  .3  Ԉ0    gWiYj;nustunnar,YarsemboWiWerupp_lgmarksYj;nustugWi_.A0JD[q[݌    Ќ  _SamanburWarYj;nustan_Ԁskalvera;hWYeimfyrirtkjumsemkunnaaWseljafjarskiptaYj;n  X ustu. K #   y FjarskiptastofaseturreglurumframsetninguupplUsingasembirtarskulusvoaW_enda    notendur_ԀhafiaWgangaWtarlegum,_samanburWarhfum_Ԁog_auWskiljanlegum_ԀupplUsingum.    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K|    K|az  72.gr.K|azz݌ ( Ќ   J    Jz  Gildistmi,uppsgnogbreytingarsamningum.Jz{݌  Ќ    y :heimiltersamningiaWkveWaumlengribinditmaneytendaensexmnuWi.EftirYann  _tmaerneytandaheimiltaWsegjauppsamningimeWeinsmnaWarfyrirvara.kvWi1.mlsl. a Y;ekkiviWumsamningasemneytandigerirumuppsetningufjarskiptatengingu,einkum T, aWYvertenginguviWafkastamikilhhraWanetvarWar.   y EndanotandiskaleigarttYvaWsegjasamningumfyrirvaralaustuppngreiWsluskaWa  b;taeftirtldumtilvikum:   / /"A0J"  A0J~ y2g  a  .3  Ԉ0    YegarhannfrtilkynninguumfyrirhugaWabreytingusamningsskilmlumoghenni  X felstekkivinningur,eWaA0J~~݌K #    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    YegarmarktkteWaendurtekiWmisrmiermilliraunafkastaumsaminnarfjarskipta    Yj;nustu,annarrarennetaWgangsYj;nustu,ogafkastasemgefineruuppsamningi.A0J݌     Ќ   y 0tilvikialiWar2.mgr.skalendanotandaveittura.m.k.einsmnaWarfyrirvariWuren   breytingarnartakagildiogskalhannjafnframtupplUsturumrttsinnsamkvmtYessari wO  mlsgreinviljihannekkisamYykkjabreytinguna. B   y XegarsamningurumfjarskiptaYj;nustumeWkveWinnbinditmaframlengistsjlfkrafaskal    fjarskiptafyrirtkiupplUsaendanotandameWeinsmnaWarfyrirvaraumfyrirhuguWsamn   ingslok.samatmaog/eWaviWbreytingarsamningiskalendanotandiupplUsturumhvern {  ighanngetisagtuppYj;nustunnioghvarhanngetifundiWbestuupplUsingarumgjaldskrr. nF  y ViWlgmtauppsgnendanotandasamningiumfjarskiptaYj;nustugeturaWeinskomiW 9 tilgreiWsluskaWab;taefendanotandikUsaWhaldaendabnaWiviWsamningslok.Bturtil  fjarskiptafyrirtkisskuluaWhmarkinemavirWibnaWarinsrttuhlutfalliviWtmalengd  einsogsamYykkterviWsamningslok,eWaYvsemeftirstendurafYj;nustugjaldiviWsamn r ingslok,eftirYvhvortnemurlgrifjrhW.FjarskiptafyrirtkiskalaflttallumskilyrWum e= fyrirnotkunendabnaWarWrumnetumendurgjaldslaustsWastalagiYegarb;tagreiWsla 0 skv.2.mlsl.erinntafhendi.  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J""&  y RWherrageturreglugerWkveWiWnnarumkrfursamkvmtkvWiYessu,YarmeWal #' umgagnsivegnatgjaldastj;rnunar. #( K|    K|  74.gr.K|݌ v%N!* Ќ   J    J  Reikningaro.fl.J=݌ A&"+ Ќ    y EndanotendursmaYj;nustueigarttaWfreikningafyrirfjarskiptanotkunsnasundur  '", liWaWaogskuluneytenduraWYvervarWaralYj;nustueigarttslkumreikningumnYess '#- aWgreiWslakomifyrir.Xrttfyrir1.mlsl.geturrWherrareglugerWskv.4.mgr.kveWiW_ (z$. umundanYgufrskyldufjarskiptafyrirtkjatilsundurliWunarreikningatilvikumYarsem ( gjaldtakafyrir_smaYj;nustu_Ԁer;hWnotkunYj;nustunnar.   y UpplUsingarsemgetafaliWsrviWkvmarpers;nuupplUsingar,svosemvegnasmtala  tilflagsYj;nustuog_hjlparlna_ԀUmisskonar,skuluekkibirtarsundurliWunreikningaenda a hafiYeirsemveitaslkarWgjfeWaaWstoWtilkynntfjarskiptafyrirtkjumumstarfsemisna T, fyrirfram.ViWgerW_sundurliWaWra_ԀreikningaskalhafahliWsj;naflgumumpers;nuvernd  ogvinnslupers;nuupplUsinga.   y Efsmtlbera_yfirgjald_ԀskalYj;nustuaWilivalltgetaYessupphafi_smtals_ԀhverupphW   gjaldsinss.NotandiskaleigaYesskostaWlsafyrirsmtlnmermeW_yfirgjaldi_.Nnar  X skalkveWiWumsmtlogaWra_virWisaukandi_ԀYj;nustumeW_yfirgjaldi_ԀreglugerW.Fjar K #  skiptafyrirtkierheimiltaWsendanotendumsrstakanreikningfyrir_yfirgjaldsYj;nustu_.    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B  K|    K|a  75.gr.K|a݌   Ќ   J    J  Vanskil.J݌ {  Ќ    y HeimilteraWlokafyrirfjarskiptaYj;nustuvegnavanskila,endahafiendanotandaveriW nF gefinskriflegaWvruna.m.k.mnuWifyrirlokun.FyrstamnuWeftirlokunskalY;vera 9 mgulegtaWm;ttakasmtl.:heimilteraWlokafyrirYj;nustuvegnavanskila_yfirgjalds  Yj;nustu_.   y EfgerWhefurveriWtilrauntilaWkomasthjgjaldtku;lgmtanhtteWareyntaWkoma r gjaldskylduyfir;skyldanaWilaerfjarskiptafyrirtkiheimiltaWlokaviWkomandiYj;nustu e= nviWvrunar. 0 K|    K|  76.gr.K|݌  Ќ   J    J  _Nmeraflutningur_Ԁogflutningur_netaWgangsYj;nustu_Ԁmillifjarskiptafyrirtkja.JE݌ i Ќ    y _Endanotendum_Ԁ_smaYj;nustu_ԀskalveraunntaWhaldasmanmerumsnum;hWYvhvaWa \4 fjarskiptafyrirtkiveitirYj;nustuna.XettagildirY;ekkium_nmeraflutning_Ԁmillifastra_neta_ ' og_farneta_.   y FjarskiptastofaskaltryggjaaWgjldfyrir_nmeraflutning_ԀtakimiWafkostnaWisamthfi  legrilagningu.EkkierheimiltaWleggjaYaWgjaldendanotanda. `   y ViWflutningmillifjarskiptafyrirtkjasemveitasmaog_netaWgangsYj;nustu_Ԁskalhalda S+! endanotanda_upplUstum_ԀfyrirogmeWanflutningistendurogtryggjasamfelluYj;nustunni, " nemaYaWsekkitknilegamgulegt.FjarskiptafyrirtkiskuluvinnasamanaW_flutningsferli_ # g;Writr.M;ttakandiYj;nustuveitandiskaltryggjaaWvirkjunYj;nustufariframeinsskj;tt  $ ogauWiWerogsamrmiviWsamningumYj;nustuna.FrfarandiYj;nustuveitandiskalveita !W% snaYj;nustumeWsmuskilmlumYartilm;ttakandiYj;nustuveitandi_virkjar_ԀYj;nustusna J""& viWendanotanda._Xj;nustutap_ԀmeWan_flutningsferli_Ԁstendurskalekkivaralengureneinn #' virkandag.Lok_flutningsferlis_ԀjafngildiruppsgnsamningsviWfrfarandiYj;nustuveitanda. #( Mistakist_flutningsferli_Ԁ_smaYj;nustu_ԀberfjarskiptafyrirtkiaW_endurvirkja_Ԁnmerogtengda $ ) Yj;nustuendanotandaYartilflutningurinntekst. v%N!*  y Fjarskiptafyrirtkiskal,aW;skneytandasemflutthefur_smaYj;nustu_Ԁskv.3.mgr.,endur A&"+ greiWa;nUttainneign_fyrirframgreiddrar_ԀYj;nustu.SlkendurgreiWslageturYvaWeinsveriW  '", hWY;knunefkveWiWerumhanasamningi,hnerh;flegogrttuhlutfalliviWraun '#- kostnaWfyrirtkisinsaf_flutningsferlinu_. (z$.  y Fjarskiptastofaseturnnarireglurumnmera-og_Yj;nustuflutning_,YarmeWalumtma ( setningarYvsambandiogbturtil_endanotenda_ԀtilvikumYarsemmistkverWa_flutn  ingsferli_Ԁsma-eWa_netaWgangsYj;nustu_,misbeitingeWatafirverWa_flutningsferli_Ԁogvegna  Yj;nustusemekkierveittmeWumsmdumhtti.Fjarskiptastofaskerrgreiningiumfram a kvmdnmera-og_Yj;nustuflutnings_. T, K|    K|d  77.gr.K|d݌  Ќ   J    J  _PakkatilboW_.J ݌   Ќ    y 0samningiviWneytandaum_Yj;nustupakka_,seminnihaldaa.m.k.smaeWa_netaWgangs  X Yj;nustu_,meWeWan_endabnaWar_,skulueftirfarandikrfurgildaumallaYttipakkans: K #  / /"A0J"  A0JL y2g  a  .3  Ԉ0    _upplUsingakrfur_Ԁvegnasamningaskv.69.gr.,A0JLy݌     Ќ  "A0J"  A0Jy y2g  b  .3  Ԉ0    umgildistma,breytingaroguppsgnsamningaskv.72.gr.,ogA0Jy݌     Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    um_nmeraflutning_Ԁogflutning_netaWgangsYj;nustu_ԀmilliYj;nustuveitendaskv.76.gr.A0Jò݌    Ќ   y & a Efneytandiskv.72.gr.rtttiluppsagnarfyrirlok_samningstma_ԀvegnavanefndaeWa wO  _afhendingarskorts_ԀaWYvervarWartiltekinnYtt_Yj;nustupakka_Ԁskalsrtturteljastntil B  pakkansheild.'aw"     y GildistmasamningsneytandaviWfjarskiptafyrirtkiumsmaeWa_netaWgangsYj;nustu_   verWurekkibreytt,aWYverYYj;nustuvarWar,meWnUrriskriftaW_viWb;tarYj;nustu_ԀeWa {  _endabnaWi_ԀnemaneytandisamYykkislkabreytingusrstaklega. nF  y kvWi1.og3.mgr.skulugildaum_rflg_Ԁskilningilagaumrsreikningaogsamtk 9 semekkierurekin_hagnaWarskyni_ԀnemaYauafsalisrYeimrttimeWskUrumhtti.  O|    O|ʸ  XII.KAFLIO|ʸ݌ r Ќ   N     N_  ryggiupplUsinga,fjarskiptanetaogfjarskiptaYj;nustu._Netryggissveit_.N_݌ e= Ќ    K|    K|b  78.gr.K|b݌ 0 Ќ   J    J  Skipulagnetog_upplUsingaryggis_ԀogumgjrW_httustUringar_.J݌  Ќ    y FjarskiptafyrirtkisemveitiralmennafjarskiptaYj;nustueWarekuralmennfjarskiptanet  skalsetjasrskjalfesta_ryggisstefnu_ԀogferlatilaWmeta,stUraoglgmarkahttusemsteWj i aWgeturaWstarfseminni. \4  y FjarskiptafyrirtkisemveitiralmennafjarskiptaYj;nustueWarekuralmennfjarskiptanet ' bereftirfremstamegniaWverjaupplUsingarsemfaraumfjarskiptanetgegnYvaWYrglat  ist,skemmisteWabreytistfyrirslysnieWaaW;viWkomandifiaWgangaWYeim.grundvelli  _ryggisstefnu_ԀskalreglubundiWframkvmahttumatmeWtillititilryggisupplUsingaog `  byggtYvkvarWaogendurmetaryggisrWstafanir. S+!  y FjarskiptafyrirtkisemveitiralmennafjarskiptaYj;nustueWarekuralmennfjarskiptanet " skalhafaskjalfestaviWbragWstlunogtlunumsamfelldanog_;rofinn_Ԁreksturogfjar # skiptaYj;nustutilaWtryggjatakmrkuntj;niefalvarlegrskunverWurstarfsemiYess.  $ _Verkferlum_ԀogviWbrgWumviW_ryggisatvikum_Ԁskv.80.gr.skulugerWskil_ryggisstefnu_, !W% YarmeWalskrninguatvika. J""&  y _ryggisskipulag_,rWstafanirog_httustUring_ԀsamkvmtkvWiYessuskaltakamiWaf #' alYj;WlegumstWlumogalYj;WlegumviWmiWumumbestuframkvmd.SkalYaWntiltkni #( legraog_skipulagslegra_ԀrWstafana,eftirYvsemviWkannaWeiga,ogvarWaaWlgmarki: $ ) / /"A0J"  A0J y2g  a  .3  Ԉ0    ryggifjarskiptaneta,fjarskiptabnaWar,kerfa,aWstWuog_aWfanga_,A0J݌v%N!*   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    meWhndlun_ryggisatvika_,A0J݌A&"+   Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    samfelldavirkniogreksturfjarskiptanetaogfjarskiptaYj;nustu,ogA0J 9݌ '",     "A0J"  A0J= y2g  d  .3  Ԉ0    innraeftirlitformittektaogpr;fana.A0J=j݌'#-   Ќ   y &   FjarskiptafyrirtkisemveitiralmennafjarskiptaYj;nustueWarekuralmennfjarskiptanet (  beraW'(SviWhafavirktkerfiinnraeftirlitstilaWtryggjaaWumgjrW_httustUringar_ԀogviWbn  aWarstarfsemiYessuppfyllikrfurlagaYessara.EfviWskalfjarskiptafyrirtkisemnotar  fjarskiptanetannarrafjarskiptafyrirtkjaviWhafasamrWviWYauum_ryggisskipulag_,rW a stafaniroghttustUringusamkvmtkvWiYessu. T,  y FjarskiptafyrirtkisemtvistarstarfsemisemnauWsynlegerfyrirvirkni,verndeWastj;rn  unfjarskiptaskalgeraumYaWskrifleganYj;nustusamningviWYj;nustuveitanda.0Yj;nustu  samningiskalmeWskUrumhttiafmarkahlutverkogskyldurbeggjaaWila,tilgreinatvistaWa   starfsemiogtryggjaaWgangFjarskiptastofuaWviWeigandiupplUsingumfrYj;nustuveitanda  X vegnaeftirlitsgrundvellilagaYessara. K #   y &  FjarskiptafyrirtkisemtvistartfyrirslenskalgsgustarfsemisemnauWsynlegerfyrir    virkni,' xԀverndeWastj;rnunfjarskipta0slandi,skalgrpatilviWeigandirWstafanaeinsflj;tt    ogmgulegterefhttaertalinaWtvistunin;gnirekstrarsamfellueWafjarskiptaleyndog   varWaralmannahagsmunieWaYj;Warryggi.EfslktvistunveldurrofirekstrarsamfellueWa wO  fjarskiptaleyndsemvarWaralmannahagsmunieWaYj;WarryggiskalfjarskiptafyrirtkibregW B  astviWntafarYvskyniaWtryggjaframhaldandistarfsemiogtakmrkuntj;ni,eftirat    vikummeWYvaWfrastarfseminaundirslenskalgsgu.Fjarskiptafyrirtkiskaltilkynna   FjarskiptastofuntafarumnUjarupplUsingareWaannaWsemtengistfallaYolifjarskiptaneta {  eWafjarskiptaYj;nustuogvarWaralmannahagsmunieWaYj;Warryggi. nF  y FjarskiptastofageturfariWframaWfjarskiptafyrirtkiframkvmisrtkthttumat 9 einstkumrekstrarogkerfisYttumfjarskiptanetaeWafjarskiptaYj;nustueWasrstkum;gn  umsemgetasteWjaWaWupplUsingum,fjarskiptanetumogfjarskiptaYj;nustu.Skalfjarskipta  fyrirtki,eftiratvikum,setjasrsrtkarryggisrWstafanirgrundvelliniWurstWuslks r matssemm.a.byggjastalYj;WlegumviWmiWumumbestuframkvmd. e=  y ViWmatryggisskipulagi,rWstfunumoghttustUringufjarskiptafyrirtkissamkvmt 0 kvWiYessuskalFjarskiptastofam.a.horfatilhagsmunanotendafjarskiptaYj;nustuafYv  aWhnhaldist;rofin,almannahagsmunaogYj;Warryggis.   y RWherraskalreglugerWkveWannarumskyldurfjarskiptafyrirtkjasamkvmt i kvWiYessu,YarmeWalumafkastagetuogflWiumferWarumalmennfjarskiptanet,_viW \4 bnaWarfingar_ԀogeftirlitsrrWiFjarskiptastofu. '  y RWherrageturreglugerW,aWfengnumumsgnumFjarskiptastofuogrkislgreglustj;ra,  kveWiWumaWkerfiogbnaWurfjarskiptanetumsemteljastmikilvgmeWtillititilal  mannahagsmunaeWaYj;WarryggisskuliverastaWsettslenskrilgsgu,aWYvgefnuaW `  bnaWurinnogkerfinsemumrWirsunauWsynlegfyrirvirknieWastj;rnunfjarskiptainnan S+! landsins.0reglugerWskv.1.mlsl.geturrWherraeinnigkveWiWumaWreksturslksbnaWar " ogkerfaskulifaraframslenskrilgsgu,Y.m.t.umsj;nogeftirlitmeWvirkniogstandi # fjarskiptaneta.  $ K|    K|^  79.gr.K|^݌ J""& Ќ   J    J  Bttektirogbindandifyrirmli.J݌ #' Ќ    y FjarskiptastofuerheimiltaWgerattektirogpr;fanirYvhvortfjarskiptafyrirtkiupp #( fyllikrfurlagaYessaraervarWanetogupplUsingaryggi,virknioghttustUringufjar $ ) skiptaYj;nustuogalmennrafjarskiptaneta.FjarskiptastofageturjafnframtgertkrfuumaW v%N!* tilYessbrutanaWkomandiaWiligerittektirogpr;fanirogkveWiWumframvsun_skjal A&"+ festra_ԀniWurstaWnahlutaWeigandi._BtlagWur_ԀkostnaWurvegnattektaogpr;fanaskalgreiddur  '",  afviWkomandifjarskiptafyrirtki. '#-  y &   FjarskiptastofuerennfremurheimiltaWframkvmamatheildstWi,ryggiogvirkni (  almennra'(ԀfjarskiptanetaogfjarskiptaYj;nustumeWtillititilhttu,heildeWaaWhluta.   y Effjarskiptafyrirtkiuppfyllirekkikrfur78.gr.aWmatiFjarskiptastofuskalstofnunin  krefjastYessaWrverWibttinnanhfilegsfrests.VanrkifjarskiptafyrirtkiaWfaraaW a fyrirmlumFjarskiptastofuumrbturalvarlegumveikleikumgeturstofnuninltiWvinna T, verkiWkostnaWhlutaWeigandi.KrafaumkostnaWvegnaYessaeraWfararhfskv.5.tlul.1.  mgr.1.gr.lagaumaWfr,nr.90/1989.  K|    K|  & , 80.gr.K|5݌  X Ќ   J    J  Tilkynningarvegna_ryggisatvika_.J݌ K #  Ќ    y FjarskiptafyrirtkisemrekuralmenntfjarskiptaneteWaveitiralmennafjarskiptaYj;nustu    skalntafartilkynnatil_netryggissveitar_', TԀFjarskiptastofullalvarleg_ryggisatvik_Ԁsem;gna    ryggieWavirknialmennrafjarskiptanetaeWaalmennrarfjarskiptaYj;nustu.    y ViWmatalvarleika_ryggisatviks_Ԁskv.1.mgr.skaleinkumhorfttil: wO  / /"A0J"  A0J y2g  a  .3  Ԉ0    fjldanotendasem_ryggisatvik_Ԁhefurhrif,A0J݌B    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    hversulengi_ryggisatvik_Ԁstenduryfir,A0JI݌     Ќ  "A0J"  A0J@ y2g  c  .3  Ԉ0    landfrWilegrartbreiWsluogumfangshrifa_ryggisatviks_,A0J@m݌    Ќ  "A0J"  A0J~ y2g  d  .3  Ԉ0    aWhvaWamarkivirkninetsinseWaveitingYj;nustunnarverWurfyrirhrifum,ogA0J~݌{    Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    umfangshrifa_ryggisatviksins_Ԁefnahagslegaogsamflagslegastarfsemi.A0J݌nF   Ќ   y TilkynnaskaltilFjarskiptastofuntafarefhttaeraWryggieWaleyndupplUsinga 9 fjarskiptanetumverWirofineWaeftilrofshefurkomiW.   y 0tilkynningusamkvmtkvWiYessuskalm.a.upplUstummgulegt_tvistunarfyrir  komulag_Ԁoghugsanleg_smithrif_,jafnvelyfirlandamri.UmfangtilkynningarrWstaWWru r leytiafefniogaWstWum. e=  y _Netryggissveit_ԀskaltryggjaaWupplUsingarum_ryggisatvik_ԀsuaWgengilegarvegnafram 0 kvmdareftirlitsgrundvelli79.gr.   y Fjarskiptastofagetursettreglurumnnaritfrsluogframkvmdtilkynningarskyldu  samkvmtkvWiYessu. i K|    K|  81.gr.K|݌ ' Ќ   J    J  UpplUsingagjf.J݌  Ќ    y EfsrstkeWaumfangsmikil;gnsteWjaraWfjarskiptanetieWafjarskiptaYj;nustuskulu  fjarskiptafyrirtkiupplUsaYnotendursemgetaorWiWfyrirhrifumafYeirri;gn.Xauskulu `  jafnframtupplUsaummgulegarryggisrWstafanirogrrWisemhgteraWgrpatil.EfviW S+! skuluYauveitaupplUsingarumhinameintu;gn.EfhttaeraWryggieWaleyndfjar " skiptatilteknunetiverWirofinskalYj;nustuveitandiupplUsanotendurumhttuna._UpplUs # ingagjfin_Ԁskalveranendurgjalds.  $  y Ef_almenningsvitundar_ԀerYrftilaWkomavegfyrireWatakastviW_ryggisatvik_Ԁog !W% YegarupplUsingagjfum_ryggisatvik_ԀerafWrumstWumnauWsynlegYgualmanna J""& hagsmunaerFjarskiptastofuheimiltaWupplUsaalmenningum_ryggisatvikiW_ԀeWakveWa #' umaWfjarskiptafyrirtkigerislkt.XerstofnuninniheimiltaWtilkynnaalmenningiumveik #( leikaogalmennarhtturefYaWernauWsynlegtYgualmannahagsmuna.Eftiratvikumskal $ ) samrWviWhaftumslkartilkynningarviWlgreglu. v%N!*  y Fjarskiptastofaskal,efYrfkrefur,upplUsa_eftirlitsstj;rnvld_ԀWrumaWildarrkjumEvr A&"+ ;pskaefnahagssvWisinsog_Netryggisstofnun_ԀEvr;puum_ryggisatvik_.rlegaskalFjar  '", skiptastofasenda_yfirlitsskUrslu_ԀtilEftirlitsstofnunarEFTAog_Netryggisstofnunar_ԀEvr;pu '#- umtilkynnt_ryggisatvik_Ԁskv.80.gr.ogmeWhndlunYeirra. (z$. ЇK|    K|  82.gr.K| ݌ ( Ќ   J    Jt  _ViWbnaWur_Ԁoghlutverk_netryggissveitar_.Jt݌  Ќ    y _Netryggissveit_ԀskalaWstoWafjarskiptafyrirtkiviWforvarnir,leiWbeinaYeimogstyWjaviW  skj;tviWbrgWgegnaWsteWjandihttu.ViWtbreitt_ryggisatvik_Ԁsamhfir_netryggissveitin_ a aWgerWirviWeigandiaWilagegnaWsteWjandihttutilaWlgmarkatj;nogreisaviWeWalagfra T, ;virkkerfi.   y &  _Netryggissveitin_ԀskalgreinaogmeWhndla;gnirog_ryggisatvik_ԀnetumogYj;nustu  fjarskiptafyrirtkja'ogfyrirbyggjaogdragarhttu_ryggisatvikum_Ԁeinsogkosturerog   spornaviWoglgmarkatj;naWilasemafslkukannaWhlj;tast.  X  y FjarskiptafyrirtkjumerskyltaWbregWastntafarviWtilmlum_netryggissveitar_ԀumaW K #  gerWirgegn_brWri_ԀaWsteWjandi_net;gn_,hvortsems;gnsteWjaraWryggi_neta_ԀogYj;nustu    einseWafleirifjarskiptafyrirtkja.HiWsamaviWtilvikimjgalvarlegrarhttueWaatvika    semsteWjaaWnetogupplUsingakerfummikilvgrainnviWaeWaopinberrastofnana,al   mannahagsmunumeWaYj;Warryggi. wO   y _Netryggissveitin_ԀskalleitastviWaWgreina_net;gnir_Ԁog_ryggisatvik_ԀsviWifjarskipta B  frumstigiogskalhnsendat_snemmviWvaranir_ԀYeimtilgangiaWstyWjaviWskj;tviWbrgW    gegnaWsteWjandi;gn.Skal_netryggissveit_ԀtilkynnaogmiWlaupplUsingumtilviWeigandi   hagsmunaaWilaum;gnirog_ryggisatvik_._Netryggissveitin_ԀveitirrWgjfumvarnirogviW {  bnaWogkemurupplUsingumframfriviWalmenningefYurfaYykir,eftiratvikumsam nF rWiviWnnurstj;rnvld. 9  y _Netryggissveitin_Ԁskalsetjalaggirnarsamstarfsh;pmeWfjarskiptafyrirtkjumfyrir  tknilegtsamrWogupplUsingaskiptisviWinetog_upplUsingaryggis_,m.a.tilaWgreina  ;gnirog_ryggisatvik_ԀsemogtilaWsamrmaviWbrgW. r  y _Netryggissveitinni_ԀerheimiltaWtilkynnarkislgreglustj;raumalvarlegeWatbreidd e= _ryggisatvik_Ԁogskal,eftirYvsemviWkannaWeiga,hafasamstarfviWembttiWumvarnir 0 ogviWbrgW._Netryggissveitin_ԀskalntafarhvetjafjarskiptafyrirtkitilaWtilkynnalgreglu  um_ryggisatvik_Ԁleikigrunur_refsiverWri_Ԁhttsemi.  K|    K|   83.gr.K| ( ݌ \4 Ќ   J    J   Samningar_netryggissveitar_Ԁogfjarskiptafyrirtkja.J  ݌ ' Ќ    y EfFjarskiptastofameturYaWnauWsynlegtskulufjarskiptafyrirtkiog_netryggissveitin_  gerameWsrsamningumuppsetninguogrekstur_tknilegrar_Ԁ_vktunarYj;nustu_Ԁfyrirnetog  upplUsingakerfi_fjarskiptafyrirtkisins_ԀYeimtilgangiaWgreinahtturogummerkium `  rsir,_spillik;Wa_ԀogaWrarvsbendingarumaWstWursemgtuskapaWhttufyrirryggi S+! fjarskiptanetaogfjarskiptaYj;nustu_fjarskiptafyrirtkisins_. "  y Samningarskv.1.mgr.skulua.m.k.innihaldakvWiervarWa: # / /"A0J"  A0J y2g  a  .3  Ԉ0    bnaWog_netkerfi_Ԁsemtengistvktun_netryggissveitar_,A0J@݌ $   Ќ  "A0J"  A0Jj y2g  b  .3  Ԉ0    tknilegarlausnirsembeitterviWvktun,ogA0Jj݌!W%   Ќ  "A0J"  A0Jx y2g  c  .3  Ԉ0    tegundogvinnsluYeirragagna,Y.m.t.pers;nuupplUsinga,semsafnaWer,meWferW J""& Yeirra,vistunogeyWingu.A0Jx݌#'   Ќ   y FjarskiptafyrirtkierskyltaWhUsaog_samtengjast_ԀendurgjaldslaustYeimbnaWi_net #( ryggissveitar_ԀsemFjarskiptastofameturnauWsynleganskv.1.mgr.vegna_tknilegrar_Ԁ_vkt $ ) unarYj;nustu_ԀogvegnaupplUsingaumalmennanetumferWskv.4.mgr._Netryggissveitinni_ v%N!* erheimiltaWtakaviWupplUsingumgrundvellisamningsum_vktunarYj;nustu_Ԁnd;ms A&"+ rskurWar.  '",  y HvorkierheimiltaW_pers;nugreina_ԀnetumferWnskimaeinstaka_netpakka_ԀeWaflWisem '#- _netryggissveitin_ԀkannaWnemaalmennum_netkerfum_Ԁfjarskiptafyrirtkja._Netryggissveit (z$. inni_ԀerY;heimiltaWtakaviWupplUsingumumalmennanetumferWnd;msrskurWar,Y.m.t. ( _samtengipunktum_Ԁog_tlandagttum_,endasuYrupplUsingar;pers;nugreinanlegar.  K|    K|  & , 84.gr.K|݌ a Ќ   J    J/  AWganguraWupplUsingum,Yagnarskyldaogvinnslapers;nuupplUsinga.J/Y݌ T, Ќ    y UmaWgang_netryggissveitar_ԀaWggnumogupplUsingum,umsrstakaYagnarskylduog  undanYgurfrslkriskylduogummeWferW',pers;nuupplUsingaskalfaraeftirkvWum17.  og19.!21.gr.lagaumrygginetogupplUsingakerfamikilvgrainnviWa,nr.78/2019.   K|    K|  & a 85.gr.K|݌ K #  Ќ   J    JX  ReglugerWarheimildervarWar_netryggissveit_.JX݌    Ќ    y RWherrasetur,aWviWhfWusamrWi'aK ԀviWFjarskiptastofuogaWfenginniumsgnfrPer    s;nuverndogrkislgreglustj;ra,nnarifyrirmlireglugerWumstarfsemi_netryggissveitar_   samkvmtlgumYessum.0henniskalm.a.fjallaummeWferWtilkynningaogflokkunarkerfi wO  fyriratvik,httu,upplUsingarogframsetningutilmla,svoogsamstarfviWlgreglu. B  K|    K|i   86.gr.K|i  ݌   Ќ   J    J   Vernd_fjarskiptavirkja_.J &!݌ {  Ќ    y Xarsem_fjarskiptavirki_Ԁerumekkireisamannvirki,setjaupptki,leggjalagnir,gera nF jarWraskeWaaWrarrWstafanirerafgetahlotistskemmdir_fjarskiptavirkjum_ԀeWatruflanir 9 rekstriYeirranemaWurhafiveriWaflaWupplUsingaumleguYeirraogsamrWveriWhaftviW  eiganda_fjarskiptavirkisins_Ԁumtilhgunframkvmdanna.   y EfnauWsynlegtreynistvegna_verklegra_ԀframkvmdaaWflytjatileWabreytalegu_fjar r skiptavirkja_ԀberssemslkaframkvmdannastallankostnaWsemafYvkannaWleiWa, e= beinanog_;beinan_,nemaannaWhafiorWiWaWsamkomulagi. 0  y EfjarWraskeWaaWrarframkvmdirhafaleitttilskemmda_fjarskiptavirkjum_ԀeWatruflana  rekstriYeirraskalssemYeimhefurvaldiWYegarstaWtilkynnaYaWtileiganda_fjarskipta  virkisins_.Er_tj;nvaldi_ԀjafnframtskyltaWbtaallttj;nsemaf_skemmdunum_ԀleiWir,bWibeint i og;beint,YarmeWal_viWskiptatap_,nemahannsUniframaWekkihafiveriWkomisthjtj;ni \4 Y;aWfyllsta_aWgsla_ԀhafiveriWsUnd.B;tabyrgWskv.2.mlsl.gildirekkiumlagnirsem ' lagWareruminnaen20cmdUpiinnan_l;Warmarka_Ԁfasteigna.   y Xarsem_fjarskiptastrengir_Ԁliggjasj;skulusj;farendursUnaaWgsluoggtavarWar.  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'#- Fjarskiptafyrirtkisemthlutanmerum& a  skuluupplUsa_endanotendur_ԀumYennanrttsinn, (  hvaWapers;nuupplUsingarumrWirogumvinnsluYeirra.   y Xrpers;nuupplUsingarsem'a(xfjarskiptafyrirtkiskalskrYessumtilgangitakmarkastviW  YrupplUsingarsemYarftilaWberakennslendanotandanema_endanotandinn_Ԁhafiveitt a upplUstsamYykkitilannars.FjarskiptafyrirtkiberaWverWaviWkrfuendanotandaumaW T, gefiWstilkynnaprentaWrieWarafrnnismaskreWa_upplUsingaYj;nustu_Ԁumsmanmer  aWupplUsingarskrWarumhannmegiekkinotatilgangibeinnarmarkaWssetningareWaum  aWheimilisfangisslepptaWeinhverjueWalluleyti.Wurenpers;nulegarupplUsingarum   endanotandaeruskrWaropinberarsmaskrreWanotaWarfyrir_upplUsingaYj;nustu_Ԁumsma  X nmerskalhannhafaaWgangaWupplUsingunum.:heimilteraWinnheimtakostnaWvegna K #  rttarendanotandasamkvmtYessarimlsgreinog1.mgr.     y FjarskiptastofageturskyldaWllfjarskiptafyrirtkisemthluta_endanotendum_Ԁsma    nmerumtilaWverWaviWbeiWnumumaWltatviWkomandiupplUsingarnmeraog_vist   fangaskrm_ԀYeirraformisemaWilarkomasrsamanum,Y.m.t.tlvutkuformi,ogmeW wO  skilmlumsemerusanngjarnir,tryggjajafnrWiogbyggjastkostnaWisamthfilegri B  lagningu.:heimilteraWnotaupplUsingarnarWrumtilgangienaWgefatprentaWareWa    rafrnarsmaskrreWafyrir_upplUsingaYj;nustu_Ԁumsmanmer.    y FjarskiptastofaseturaWWruleytireglurumskrningu_endanotenda_ԀsemthlutaWhefur {  veriWnmerumfstumnetumogfarnetum.AWYvervarWar_farsmakort_ԀsemekkieruskrW nF nafnerstofnuninniheimiltaWsetjareglurumskrninguYeirrasamstarfiviW_NeyWarlnuna_, 9 lgregluog_farsmafyrirtki_ԀYvskyniaWstuWlaaWauknuryggiviWnotkun_farsma_.  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"  y :heimilteraWsenda_tlvup;st_ԀsemYttbeinnimarkaWssetninguYarsemnafnogheim # ilisfangYesssemstenduraWmarkaWssetningukemurekkiskUrtfram.  $  y XeirsemnotaalmennatalogfarsmaYj;nustusemliWmarkaWssetninguskuluvirWa !W% merkingusmaskrsemgefurtilkynnaaWviWkomandinotandiviljiekkislkar_smhring J""& ingar_Ԁsmanmersitt._Endanotandi_ԀrttaWfvitneskjuumhvaWanYrupplUsingarkoma #' semliggja_thringingu_Ԁtilgrundvallar. #(   $ ) O|    O|I  &   XIV.KAFLIO|Ip݌ ( Ќ   N     N  _NeyWarsamskipti_.NeyWarogryggisfjarskipti.Fjarskiptihttutmum.N݌  Ќ    K|    K|  95.gr.K|݌  Ќ   J    J  reiWanleikineyWarog_ryggisfjarskipta_.J݌ a Ќ    y kvWi78.!81.gr.gildaumllfjarskiptanetsemnotuWerufyrirneyWarogryggis T,  fjarskipti.'(   y &  RWherrageturreglugerWkveWiWumauknarkrfurtilskipulagsnetog_upplUsinga  ryggis_Ԁogfyrirkomulag_httustUringar_ԀneyWarog_ryggisfjarskipta_ԀsemogYeirra'7Ԁfjar   skiptanetasemnotuWerufyrirneyWarogryggisfjarskipti,m.a.um:  X ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    hlutfallslegan_uppitma_Ԁkerfisinsrsgrundvellieftirmismunandi_kerfiseiningum_,A0Jו݌K #    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    viWmiWumflokkun_fjarskiptastaWa_Ԁtfrryggissj;narmiWum,A0JE݌     Ќ  "A0J"  A0J_ y2g  c  .3  Ԉ0    rWstafanirtilaWtryggjaryggiviWkomandiflokki,Y.m.t.varWandi_varaleiWir_Ԁog_lg    marksvaraafl_Ԁ_rafgeymum_ԀeWa_vararafstWvar_Ԁeftirmismunandiflokkun_fjarskipta   staWarins_,A0J_݌wO    Ќ  "A0J"  A0JӚ y2g  d  .3  Ԉ0    krfurtilgerWarogtegundarfjarskiptabnaWarsamtkrfumsemgerWarerutilfram B  leiWendabnaWar,A0JӚ݌     Ќ  "A0J"  A0J9 y2g  e  .3  Ԉ0    fyrirkomulaginnraeftirlits,A0J9f݌    Ќ  "A0J"  A0J2 y2g  f  .3  Ԉ0    tilkynningartilFjarskiptastofuum_ryggisatvik_,A0J2_݌{    Ќ  "A0J"  A0J_ y2g  g  .3  Ԉ0    ttektirogpr;fanirafhlfuFjarskiptastofuogaWgengistofnunarinnaraWupplUsingum,A0J_݌nF   Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    Ytttkusamhfingu_fjarskiptaflaga_ԀogFjarskiptastofuervarWarryggiogalmanna 9 varnirogA0J˟݌   Ќ  "A0J"  A0J y2g  i  .3  Ԉ0    skilyrWifyrirsamstarfirekstraraWilaneyWar-ogryggisfjarskiptakerfisviWnnurfjar  skiptafyrirtkiumstarfrkslueinstakra_fjarskiptastaWa_,eWa_kerfishluta_.A0JA݌r   Ќ   *(g00 *)K|    K|  96.gr.K|݌ 0 Ќ   J    J  _NeyWarsamskipti_.J<݌  Ќ    y _StuttnmeriW_Ԁ112skalnotaWfyrirneyWarogryggisYj;nustuoger;heimiltaWnotaYaW  Wrumtilgangi.:heimilteraW_gjaldfra_Ԁsmtl_neyWarnmeriW_Ԁ112,Y.m.t.flun_staWsetn i ingarupplUsinga_.FjarskiptafyrirtkjumerskyltaWflytjasmtalnmeriW112,samtviWeig \4 andi_fjarskiptaumferWarupplUsingum_,;hWfjarskiptanetum,samningumumreikiYj;nustu ' millifjarskiptafyrirtkjaoginneignnotanda.  K|    K|Ч  97.gr.K|Ч݌ `  Ќ   J    Jb  _bendingalna_ԀvegnabarnasemersaknaWog_hjlparsmi_Ԁfyrirbrn.Jb݌ S+! Ќ    y _StuttnmeriW_Ԁ116000skalnotaWfyrir_bendingalnu_Ԁvegnatilkynningaumbrnsemer " saknaWog_stuttnmeriW_Ԁ116111skalnotaWfyrir_hjlparsma_Ԁbarna.:heimilteraW_gjaldfra_ # smtlnmerin116000og116111,Y.m.t.flun_staWsetningarupplUsinga_.Fjarskiptafyrir  $ tkjumerskyltaWflytjasmtlnmerin116000og116111,samtviWeigandi_fjarskipta !W% umferWarupplUsingum_,;hWfjarskiptanetum,_reikisamningum_Ԁmillifjarskiptafyrirtkjaog J""& inneignnotanda. #' K|    K|  98.gr.K|(݌ $ ) Ќ   J    J  UpplUsingarumstaWsetningubnaWarneyWartilvikum.J݌ v%N!* Ќ    y XrttfyrirkvWi90.gr.skulufjarskiptafyrirtkinsamYykkisnotandasenda,nendur A&"+ gjalds,upplUsingarumstaWsetningunotanda,aWYvmarkisemertknilegagerlegt,tilaWila  '", semannastneyWarYj;nustuogeruopinberlegaviWurkenndirsemslkir,Y.m.t.lgreglu, '#- _sjkraflutningamanna_ԀogslkkviliWs.NotkunupplUsingannaereinungisheimilYeimtil (z$. gangiaWstaWsetja_neyWarsmtl_ԀeWabnaWnotandatilvikumYarsemlgreglateluraWlf ( hanseWaannarras_brWri_ԀhttuogupplUsingarnarerunauWsynlegartilaWafstUrahttunni.  K|    K|ű  & , 99.gr.K|ű݌ a Ќ   J    Jc  _AlmannaviWvrunarkerfi_.Jc݌ T, Ќ    y Fjarskiptafyrirtkisemreka_farnet_ԀeWaveita_farnetsYj;nustu_ԀskuluaWbeiWnialmanna  varna,eWaannarraYartilbrraopinberra', viWbragWsaWila,sendaviWvaranirumyfirvofandi  eWayfirstandandineyWarstand_farsma_ԀeWaannan_nettengdan_ԀbnaWnendurgjalds._Fjar   skiptaumferW_Ԁslkra_viWvarana_Ԁskalnj;taforgangsalmennumfjarskiptanetum.  X K|    K|  100.gr.K|݌    Ќ   J    J  FjarskiptihttutmumogneyWartilvikum.J݌    Ќ    y RWherragetursamkvmtkvrWunrkisstj;rnarmltfyrirumstWvuneWatakmrkun   fjarskiptasemteljasthttulegYj;WarryggieWaalmannaryggi. wO   y 0neyWartilvikum,svosemviWnttruhamfarir,geturrWherraaWbeiWnirkislgreglustj;ra B  mltfyrirumtakmrkunfjarskiptasemtruflaWgetaneyWarogryggisfjarskipti.samahtt    skalheimiltaWmlafyrirumaWtiltekin_fjarskiptavirki_ԀskulinotuWYgu_bjrgunaraWgerWa_   ogaWsettskuliuppnU_fjarskiptavirki_. {   y ViWyfirvofandieWayfirstandandi_Yj;nusturof_Ԁfjarskiptumsemnrtilst;rslandsvWis nF eWatil_umtalsverWs_Ԁfjldanotenda,YannigaWneyWarstandgetieWahafiskapast,geturrW 9 herramltfyrirumaWgerWirtilaWviWhaldarekstrarsamfelluYj;nustunnarunskomisthefur  veriWhj_neyWarstandinu_.   y KomiendurgjaldtilgreinavegnaaWgerWasemgripiWertilvegna2.og3.mgr.greiWistYaW r rrkissj;WisamkvmtmatiFjarskiptastofu. e= O|    O|X  XV.KAFLIO|X݌  Ќ   N     N  Fyrirmliogafturkllunrttinda.Stj;rnvaldssektirogviWurlg.N݌  Ќ    K|    K|ľ  101.gr.K|ľ݌ i Ќ   J    JW  Fyrirmliumrbtur,afturkllunrttindaogheimildtilrekstrarstWvunar.JW݌ \4 Ќ    y FjarskiptafyrirtkisemhafarttinditilaWnota_tWnir_ԀognmerskuluaWbeiWniFjarskipta ' stofuveitastofnuninniupplUsingarsamkvmtlgumumFjarskiptastofusemnauWsynlegar  erutilYessaWgangarskuggaumaWfariWseftirskilyrWumalmennrarheimildareWa  lagWrakvaWaskv.VIII.!X.kafla. `   y KomistFjarskiptastofaaWYeirriniWurstWuaWfjarskiptafyrirtkifariekkiaWskilmlum S+! almennrarheimildar,skilyrWumsemtengjastrttindumeWakvrWunumstofnunarinnarskal " hntilkynna_fjarskiptafyrirtkinu_ԀumYessaniWurstWuoggefafyrirtkinutkifritilYess # aWkomaskoWunsinniframfrieWabtarannmrkuminnaneinsmnaWarfrdagsetningu  $ tilkynningareWaskemmritmasemfyrirtkiWsamYykkireWaFjarskiptastofakveWurum !W% YegarumendurtekiWbroteraWrWaeWalengritmasemFjarskiptastofasamYykkir. 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K #  K|    K|   102.gr.K| 2݌    Ќ   J    J  _Framfylgdarheimildir_Ԁvegna_;umbeWinna_Ԁfjarskipta.J݌   Ќ    y EfbrotiWergegn94.gr.gildakvWi20.gr.aog20.gr.b,2.mgr.21.gr.c,22.!25.gr., wO  25.gr.aog27.gr.lagaumeftirlitmeWviWskiptahttumogmarkaWssetningu,nr.57/2005,um B  mlsmeWferWogheimildirFjarskiptastofutilaWframkvmavettvangsknnunog_prufukaup_,    grpatilaWgerWa,leggjasektirogdagsektirogkrefjastlgbanns.    y kvrWunumFjarskiptastofuskv.1.mgr.verWurskotiWtilrskurWarnefndarfjarskipta {  og_p;stmla_. nF K|    K|k  103.gr.K|k݌  Ќ   J    J  Stj;rnvaldssektir.J(݌  Ќ    y Fjarskiptastofageturlagtstj;rnvaldssektirfjarskiptafyrirtki,lgaWilaeWaeinstaklinga r sembrj;tagegneftirtldumkvWumlagaYessaraogreglumsettumgrundvelliYeirra: e= / /"A0J"  A0J y2g  a  .3  Ԉ0    skilyrWumalmennrarheimildarskv.8.og.9.gr.,A0J݌0   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    skilyrWumfyrirnotkun_tWna_Ԁognmeraskv.16.og22.gr.,A0J݌   Ќ  "A0J"  A0J! y2g  c  .3  Ԉ0    rttindumogskyldumumaWgangaWaWstWu,netumeWaYj;nustueWasamtenginguog  _rekstrarsamhfingu_Ԁ_neta_Ԁskv.34.!36.og38.!41.gr.,A0J!N݌i   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    _trnaWarskyldum_Ԁskv.42.gr.,A0J"݌\4   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    kvWumsemlagWarhafaveriWfjarskiptafyrirtkimeWumtalsverWan_markaWsstyrk_Ԁskv. 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" gr.,A0J݌#   Ќ  "A0J"  A0J^ y2g  h  .3  Ԉ0    tilkynningarskylduogWrumrttindumogskyldumvarWandiflutningreldrifjarskipta  $ netumskv.60.gr.,A0J^݌!W%   Ќ  "A0J"  A0J y2g  i  .3  Ԉ0    kvWumumhmarksverWognnurrttindiogskyldurervarWa_lkningu_Ԁsmtala,reiki J""& Yj;nustuog_millilandafjarskipti_Ԁskv.53.og54.gr.,A0J݌#'   Ќ  "A0J "  A0J y2g  j  .3  Ԉ0    skilyrWumumfjrhagsleganaWskilnaW_fjarskiptastarfsemi_Ԁfr_srleyfisbundinni_Ԁstarfsemi #( skv.10.gr.,A0J݌$ )   Ќ  "A0J "  A0J+ y2g  k  .3  Ԉ0    kvWumsemvarWarttneytendaskv.68.,69.,71.!74.,76.og77.gr.,A0J+X݌v%N!*   Ќ  "A0J "  A0JX y2g  l  .3  Ԉ0    kvWumsemvarWaryggiupplUsinga,fjarskiptanetaogfjarskiptaYj;nustuskv.78.,80. A&"+ og1.mgr.81.gr.,A0JX݌ '",   Ќ  "A0J "  A0J y2g  m  .3  Ԉ0    friWhelgieinkalfs,fjarskiptaleyndogaWstoWviWranns;knsakamlaskv.XIII.kafla,A0J݌'#-   Ќ  "A0J "  A0J y2g  n  .3  Ԉ0    reglumsemgildaumfrgang_innanhssfjarskiptalagna_Ԁskv.25.gr.,A0J2݌(z$.   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K #  1.og2.mgr.15.gr.lagaumFjarskiptastofu,nr.75/2021.A0J݌     Ќ   y Stj;rnvaldssektirgetanumiWalltaW4%afheildarveltusWastarekstrarrshjhverjuYv    fjarskiptafyrirtkieWaWrufyrirtkisemaWildaWbroti.HvaWvarWareinstaklingageta   sektirnumiWfr10.000kr.til10millj.kr.ViWkvrWunfjrhWsektaskalhafahliWsj;n wO  afeWliogumfangibrota,hvaWbrothafastaWiWlengioghvortumtrekaWbroteraWrWa. B  kvarWaWarstj;rnvaldssektireruaWfararhfarogrennarkissj;WaWfrdregnumkostnaWi    viWinnheimtuna.Sstj;rnvaldssektekkigreiddinnanmnaWarfrkvrWunFjarskiptastofu   skalgreiWadrttarvextiaffjrhWsektarinnar.UmkvrWunogtreikningdrttarvaxtafer {  eftirlgumumvextiogverWtryggingu. nF  y Stj;rnvaldssektumverWurbeitt;hWYvhvortlgbroteruframinafsetningieWagleysi. 9 FallamfrsektarkvrWunteljistbrot;verulegteWaafWrumstWumsekkitalinYrf  slkumsektumtilaWstuWlaaWframgangikvWalagaYessara.   y kvrWunFjarskiptastofuumsektirmskj;tatilrskurWarnefndarfjarskiptaog_p;stmla_. r  y HeimildFjarskiptastofutilaWleggjastj;rnvaldssektirsamkvmtlgumYessumfellur e= niWurYegarfimmreruliWinfrYvaWhttsemilauk.Fresturskv.1.mlsl.rofnarYegar 0 FjarskiptastofatilkynniraWilaumupphafranns;knarmeintubroti.Roffrestshefurrttar  hrifgagnvartllumsemstaWiWhafaaWbroti.  K|    K|   104.gr.K| 4݌ \4 Ќ   J    J  Refsingar.J݌ ' Ќ    y BrotsemframiWerafsetningikvWumlgumYessumsemtilgreinderud,e,f,  mogqliW1.mgr.103.gr.ogreglumsettumgrundvelliYeirravarWasektum,enfangelsi  alltaWtveimurrumefsakirerumiklareWabrottrekuW.GleysisbrotskulueingnguvarWa `  sektum. S+!  y EfbrotgegnkvWumlgumYessumsemtilgreinderumliW1.mgr.103.gr.erframiW " _vinningsskyni_,hvortsemereiginYgueWaannarra,mrefsameWfangelsialltaWYremur # rum.  $  y Efbrotskv.1.og2.mgr.erframiWstarfsemilgaWilamgeralgaWilanumfsektskv. !W% II.kaflaAalmennrahegningarlaga,nr.19/1940. J""&  y Tilraunoghlutdeildbrotumskv.1.og2.mgr.errefsiverWskv.III.kaflaalmennrahegn #' ingarlaga,nr.19/1940. #(  y _FjarskiptabnaW_ԀsemhefurveriWstarfrkturheimildarleysimgera_upptkan_Ԁmlum $ ) semvsaWertillgregluskv.105.gr.,sbr.69.gr.almennrahegningarlaga,nr.19/1940. v%N!*   A&"+ K|    K|  & ,  105.gr.K|݌ ( Ќ   J    J|  Kramlatillgreglu.J|݌  Ќ    y BrotgegnlgumYessumogreglumsettumgrundvelliYeirrastaaWeinsranns;knlg   regluaWundangenginnikru',(ԀFjarskiptastofueWabrotaYola. a  y &  EfbroterumeirihttarerFjarskiptastofuskyltaWvsaYeimtillgreglu.Brottelstmeiri T, httar'T(ԀefYaWlUturaWverulegumfjrhWum,efverknaWurerframinnmeWsrstaklega_vta  verWum_ԀhttieWaviWaWstWursemaukamjgsaknmibrotsins.JafnframtgeturFjar  skiptastofahvaWastigiranns;knarsemervsaWmlivegnabrotalgumYessumtilrann   s;knarlgreglu.GtaskalsamrmisviWrlausnsambrilegramla.  X  y VarWibrotlgumYessumbWirefsibyrgWfyrireinstaklingoglgaWilameturFjar K #  skiptastofa,meWtillititilgr;fleikabrotsog_rttarvrslusj;narmiWa_,hvortmlskulikrttil    lgregluaWhlutaeWaheild.     y MeWkrustj;rnvaldsskulufylgjaafritYeirragagnasemgrunurumbroterstuddurviW.   kvWiIV.!VII.kaflastj;rnsUslulaga,nr.37/1993,gildaekkiumkvrWunumaWkraml wO  tillgreglu. B   y TeljikrandiaWekkisuefnitilmlshfWunarvegna_tlaWrar_Ԁ_refsiverWrar_Ԁhttsemisem    jafnframtvarWarstj;rnsUsluviWurlgumgeturhannsenteWa_endursent_ԀmlsemvarWarbrot   lgumYessumogggnYvtengdtilFjarskiptastofutilmeWferWarogkvrWunar. {  K|    K|   106.gr.K| C ݌ 9 Ќ   J    J   RtturmannatilaWfellaekkisigsk.J  ݌  Ќ    y 0mlisembeinistaWeinstaklingioglokiWgeturmeWlagningustj;rnvaldssektaeWakru  tillgregluhefurssemrkstuddurgrunurleikuraWhafigerstsekurumlgbrotrtttilaW r neitaaWsvaraspurningumeWaafhendaggneWamuninemahgtsaWtilokaaWYaWgeti e= haftYUWingufyrirkvrWunumbrothans.FjarskiptastofaskalleiWbeinahinumgrunaWaum 0 Yennanrtt.  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'#-  y &   XrttfyrirkvWi1.mlsl.1.mgr.skulufjarskiptafyrirtkisemhafaveriWtilkynnttil (  Fjarskiptastofu'(bԀogskrWtWeldrilagaumfjarskiptihaldaskrningusinniviWgildistkulaga  Yessara.   y XrttfyrirkvWi1.mgr.skulukvWilagaumfjarskipti,nr.81/2003,um_markaWsgrein a ingar_ԀogkvarWanirumkvaWir,semeruvinnslu,ener;lokiWviWgildistkulagaYessara, T, endahafidrgaWviWkomandi_markaWsgreiningu_Ԁog/eWadrgaWfyrirhuguWumkvWumveriW  birttilsamrWsskv.24.gr.lagaumFjarskiptastofu,nr.75/2021,fyrirgildistkulagaYessara,  gildatil31.desember2022.   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I.NL!v!݌ 9 Ќ     y ReglurogreglugerWirsamkvmtlgumYessumskalsetjasvoflj;ttsemkosturer.Xartil  YrhafaveriWstaWfestarskuluYrreglurogreglugerWirsemngildaumYaumlerlg  Yessitakatilverafullugildi,endabrj;tikvWiYeirraeigibgaviWkvWilagaYessara. r N     No#  II.No##݌ 0 Ќ     y llumkvWum,semlagWarhafaveriWfjarskiptafyrirtkiskv.VII.kaflalagaumfjar  skipti,nr.81/2003,ogerugildiviWgildistkulagaYessara,skalviWhaldiWYartilendurskoW  un_kvaWanna_ԀhefurfariWframaWlokinni_markaWsgreiningu_. i N     N%  III.N%%݌ ' Ќ     y ViWthlutuneWaendurnUjun_tWnirttinda_Ԁframtil31.desember2023skaltakaeftirfarandi  gjld:  / /"A0J"  A0J0' y2g  a  .3  Ԉ0    3.500.000kr.fyrirhvertthlutaW_MHz_Ԁaf_tWnisviWi_Ԁ880!915og925!960_MHz_ԄtWni `  sviWunum,A0J0']'݌S+!   Ќ  "A0J"  A0J( y2g  b  .3  Ԉ0    1.000.000kr.fyrirhvertthlutaW_MHz_Ԁaf_tWnisviWi_Ԁ1710!1785/1805!1880_MHz_Ԁog " 1920!1980/2110!2170_MHz_ԄtWnisviWunum,A0J(!)݌#   Ќ  "A0J"  A0J* y2g  c  .3  Ԉ0    350.000kr.fyrirhvertthlutaW_MHz_Ԁaf_tWnisviWi_Ԁ3,4!3,8_GHz_ԄtWnisviWinu.A0J*%+݌ $   Ќ   y GjaldiWmiWastviWaW_tWnirttindin_Ԁsugefinttil20ra.S_tWnirttindum_ԀthlutaWtil !W% skemmritmaskalgreiWahlutfallslegasamrmiviWYaW.GjaldiWgreiWist_fjarskiptasj;W_. J""& @#`_____________ $ ) @ `X"%XvSamYykktAlYingi15.jn2022.#vXX"%^.#