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Ќ  "A0J"  A0Jqh2h  b  .3  Ԉ0    umhagnUtanotkunogstj;rnuntWna,A0Jqhh݌" Ќ  "A0J"  A0Jzi2h  c  .3  Ԉ0    umsrstakarkrfursambandiviWumhverfismlogskipulagYttbUlisogstrjlbUlis, # Y.m.t.skilyrWiumaWgangaWalmenningum,afrttumogeignarlndumogskilyrWium  $ samnUtingustaWsetningarogaWstWu,A0Jzii݌!W% Ќ  "A0J"  A0Jqk2h  d  .3  Ԉ0    umhmarksgildistmaleyfis,semskalverasanngjarn,einkumtilaWtryggjag;WanUt J""& ingutWnaognmeraogaWgangaWlandiopinberrieigneWaeinkaeign,A0Jqkk݌#' Ќ  "A0J"  A0Jm2h  e  .3  Ԉ0    umalYj;nustuskyldur,A0JmCm݌#( Ќ  "A0J"  A0J n2h  f  .3  Ԉ0    u& a mkrfurtilrekstrarleyfishafameWumtalsverWamarkaWshlutdeildsemtryggjaeiga $ ) samtengingueWatakmrkunumtalsverWrimarkaWsstWu,A0J n:n݌v%N!*   'a$n"A0J"  A0Jo2h  g  .3  Ԉ0    umeignaraWild,A0Joo݌A&"+ Ќ  "A0J"  A0Jp2h  h  .3  Ԉ0    & ,  umkrfurtilgWa,fanleikaogviWhaldsYj;nustuogneta,Y.m.t.fjrhagslega,stj;rn ( unarlegaogtknilegahfniumskjandaogskilyrWiumlgmarksstarfstmaogaWauki,  YegarviW,skylduframboWalmennrarfjarskiptaYj;nustuogalmennrafjarskiptaneta,A0Jpp݌ Ќ  ',(Lq"A0J"  A0J s2h  i  .3  Ԉ0    umframboWleigulnumsamrmiviWkvaWirumopinnaWgangaWnetum,A0J s6s݌a Ќ  "A0J "  A0J:t2h  j  .3  Ԉ0    umaWrekstrarleyfishafiskulihaldaeinstkumYttumrekstrisnumb;khaldslegaeWa T, fjrhagslegaaWskildum,A0J:tgt݌ Ќ  "A0J "  A0Ju2h  k  .3  Ԉ0    umaWgjldfyrirsamtengingu,opinnnetaWgangogalYj;nustumiWistviWtilkostnaWaW  teknutillititilhfilegsarWsaffjrfestingu.A0Juu݌  Ќ    9.gr. K #  MlsmeWferWviWveitingurekstrarleyfis.        P;stogfjarskiptastofnungeturkrafistafumskjendumumrekstrarleyfiaWYeirleggi    framfullngjandiupplUsingarumeignaraWild,fjrhagsstWuogfyrirhugaWastarfsemi,svo   ogaWrarupplUsingarsemnauWsynlegarteljasttilaWleggjamatums;knina.MlsmeWferW wO  stofnunarinnarskallokiWinnansexviknafrYvaWfullngjandiums;knbarst.Stofnuninni B  erheimiltaWframlengjaYennanfrestumalltaWfj;ramnuWitilviWb;tarsrstkumtilvik    umYegarleitaYarfkvrWunareWaumsagnarannarraaWila,svosemYegar:   ! ! Y(h88 /"A0J"  A0JL{2h  a  .3  Ԉ0    s;tterumleyfivegnafjarskiptanetaog/eWaYj;nustusemYarfaWsamrmaalYj;Wa {  vsu,A0JL{y{݌nF Ќ  "A0J"  A0J|2h  b  .3  Ԉ0    ekkierhgtaWveitaleyfinemaaWundangenginnimlsmeWferWumtWnimlhjviWur 9 kenndumalYj;Wasamtkum.A0J||݌ Ќ    P;stogfjarskiptastofnunerennfremurheimiltaWfrestakvrWunumfj;ramnuWitil  viWb;tarfrestiskv.1.mgr.Yegars;tterumleyfisemfelursrthlutuntWnisviWisemer r takmarkaWaWumfangiogstj;rnvldkveWaaWviWhafatboWumthlutuneWagefameWaug e= lUsinguWrumkostaWskjaumsamatWnisviW. 0   10.gr.  Takmrkunfjldarekstrarleyfishafa. i     EinungismtakmarkafjldarekstrarleyfafyrirsrhverjategundYj;nustuogtiluppsetn \4 ingarog/eWastarfrkslufjarskiptanetaaWYvleytisemnauWsynlegtertilaWtryggjahag ' kvmanUtingutWnir;fsinseWatmabundiWmeWangerWarerurWstafanirtilaWfjlganm  erum.    ViWkvrWunumtakmrkunfjldarekstrarleyfaskalleggjaviWeigandihersluhags `  muninotendaogrvunsamkeppni.P;stogfjarskiptastofnunskalbirtakvrWunsnaum S+! takmrkunfjldarekstrarleyfasamtforsendumhennarogendurskoWatakmarkanirmeW " hfilegumillibili.AuglUsaskaleftirums;knumYegarfjldileyfaertakmarkaWur.Komiupp # sstaWaaWfrumkvWiP;stogfjarskiptastofnunar,eWaaWbeiWniflags,aWhgtsaWfjlga  $ leyfumskalYaWkynntogauglUsteftirums;knumumviWb;tarleyfi. !W%   11.gr. #' BtboW. #(     P;stogfjarskiptastofnungeturkveWiWaWrekstrarleyfiskv.10.gr.,reksturalYj;nustu $ ) skv.13.gr.ogrekstur;arWbrrarYj;nustuannarrarenalYj;nustuskv.16.gr.skuliboWint. v%N!*   &  BtboWskalaWjafnaWiveraopiW.P;stogfjarskiptastofnunsemurtboWsskilmlaYarsem A&"+ m.a.skalmltfyrirumYYj;nustueWarekstursemboWinnertogumlgmarksboW.'A&  '",   P;stogfjarskiptastofnunannasteWahefurumsj;nmeWtboWumYessum. '#- Ї  & , 12.gr. ( 0 @ Breytingarleyfisbrfi.      P;stogfjarskiptastofnunerheimiltaWbreytaskilyrWumalmennumheimildumog  leyfisbrfumYegarYaWer;hjkvmilegt',(%ԀvegnanUrrarlggjafaroglgfestingarreglnasem a leiWirafaWild0slandsaWsamningnumumEvr;pskaefnahagssvWiW.Breytingarskulu T, kynntarmeWhfilegumfyrirvarasemY;skalekkiveraminnieneinnmnuWur.    IV.KAFLI    UmalYj;nustuogsrtkafjarskiptaYj;nustu.  X  13.gr. K #  SkyldatilaWveitaalYj;nustu.        EfnauWsynlegtYykirtilaWtryggjafullngjandifjarskiptaYj;nustusanngjrnumkjrum    ogYeirriYj;nustuverWurekkiviWkomiWefeinungisertekiWmiWafviWskiptasj;narmiWum   geturP;stogfjarskiptastofnunviWtgfurekstrarleyfamltsvofyriraWrekstrarleyfishafi wO  eWarekstrarleyfishafarskuliveitaalYj;nustustarfssvWisnu.TilalYj;nustuteljastm.a. B  talsmaYj;nusta,Yj;nustaviWfatlaWaeWanotendurmeWsrstakarYj;WflagsYarfiroggagna    flutningsYj;nustameW128Kb/sflutningsgetusemnotendurtengjastumheimtaugaralmenna   talsmanetsins. {    P;stogfjarskiptastofnungeturkveWiWhmarksverWoglgmarksgWialYj;nustu. nF   SjirekstrarleyfishafisrekkifrtaWveitatilteknumaWilaalYj;nustuskv.1.mgr.,svo 9 semvegnafjarlgWar,kostnaWareWaannars;hagrWis,skalgreiningurumsynjunborinn  undirP;stogfjarskiptastofnuntilrskurWar.    SamgngurWherraseturreglugerWumalYj;nustu. r   14.gr. 0 Ums;knirumfjrframlgoggreiWslurYeirra.      TeljirekstrarleyfishafiaWalYj;nusta,semhonumergertskyltaWveitasamkvmtrekstr  arleyfi,sbr.13.gr.,srekinmeWtapieWas;arWbrgeturhannkrafistYessaWhonumverWi i meWfjrframlgumtryggteWlilegtendurgjaldfyrirYstarfsemisemumrWir.Skalslk \4 beiWnisendP;stogfjarskiptastofnun. '   ViWmatkostnaWiviWalYj;nustuskalbeitasmureglumogumsamtenginguskv.1.  tlul.1.mgr.26.gr.    NberstP;stogfjarskiptastofnunbeiWniumfjrframlgskv.1.mgr.,ogekkiverWur `  taliWaWYj;nustanverWitryggWmeWWrumhagkvmarihttienjafnframttaliWaWYj;nustan S+! s;hjkvmilegogverWiekkiaflgW,ogskalstofnuninYmeWfjrframlgumtryggja " rekstrarleyfishafaeWlilegtendurgjaldfyrirYYj;nustusemveitter. #   SkalP;stogfjarskiptastofnunkrefjastYessaWrekstrarleyfishafiupplUsinkvmlega  $ hvertrekstrartapiWafstarfseminnieroghvernigYaWsundurliWast. !W%   P;stogfjarskiptastofnungeturviWmatfjrframlgumkrafistskUrslnalggiltraendur J""& skoWendaeWafaliWslkumaWilaaWgerattektrekstrarafkomuviWkomandirekstrarsviWi. #' P;stogfjarskiptastofnunerheimiltaWkrefjastaWgangsaWb;khaldirekstrarleyfishafaviW #( matfjrframlgumogeftirlitmeWYeim. $ )   RekstrarleyfishafiskalgeraP;stogfjarskiptastofnungreinfyrirrWstfunfjrframlags v%N!*  inslokhversrs. A&"+   & a  FjrframlgskuluaWjafnaWimiWuWviWeittrsenn.NtelurannarhvoraWiliaWfor ( sendurfyrirkvrWunfjrframlagahafibreystverulega,oggeturhvorumsigYkrafist  endurskoWunarframlaginu.'a(_    NerhlutiafstarfsemirekstrarleyfishafahWurfjrframlgumsamkvmtkvWiYessu, a oggeturP;stogfjarskiptastofnunYkrafistYessaWsYtturstarfseminnarsb;khaldslega T, aWskilinnfrannarristarfsemileyfishafans.    15.gr.   Jfnunargjald.  X     TilaWstandastraumafgreiWslufjrframlagasamkvmtYessumkaflaskalinnheimtajfn K #  unargjaldsemrennurtilP;stogfjarskiptastofnunar.      SkaljfnunargjaldiWlagtfjarskiptafyrirtkisemstarfrkjaalmennfarsmanetog/eWa    almennatalsmaYj;nustuhlutfalliviWb;kfrWaveltuYessararstarfsemi.MeWb;kfrWri   veltuerttviWrekstrartekjursemfjarskiptafyrirtkihefurafumrddristarfsemihrlandi. wO  SYtturrekstrarleyfishafahrlandisemerleyfisbundinnskalverab;khaldslegaaWskilinn B  frannarristarfsemihans.      JfnunargjaldsamkvmtlgumYessumskalkveWiWrlegameWlgum.     JfnunargjaldmdragafrtekjumgreiWandaYvrekstrarriYegarstofnYessmyndaWist. {    UmlagninguoginnheimtujfnunargjaldsfersamkvmtkvWumVIII.!XIV.kaflalaga nF nr.75/1981,umtekjuskattogeignarskatt,meWsWaribreytingum,eftirYvsemviWogskulu 9 innheimtuaWilarstandaP;stogfjarskiptastofnunskilinnheimtumgjldummnaWarlega.    SamgngurWherraseturmeWreglugerWnnarifyrirmliumfjrframlgogjfnunargjld  fjarskiptaYj;nustu,YarmeWalumtreikningkostnaWiviWaWveitafjarskiptaYj;nustu,og r umtreikningrekstrartaps. e=   16.gr.  SamningaroggreiWslurfyrirsrtkafjarskiptaYj;nustu,aWraenalYj;nustu.      N;skarsamgngurWherraeftirYvaWlagtsframkvmdireWarekstursemertilal i mannaheillaryggisskyni,afumhverfisstWumeWasamkvmtbyggWasj;narmiWum,og \4 tlamaWskiliekkiarWi,nYessY;aWumalYj;nustusaWrWa,ogskalP;stogfjar ' skiptastofnunYfaliWaWgeraumslktsamningviWfjarskiptafyrirtkikjlfartboWsskv.  11.gr.    KostnaWur,semrekjamtilkvarWanasamgngurWherraskv.1.mgr.,skalaWjafnaWi `  greiddurrrkissj;Wi,eftirYvsemkveWiWerumfjrlgum. S+!   V.KAFLI #  OpinnaWganguraWnetumogYj;nustu.  $  17.gr. !W% AlmennkvWi. J""&     MeWYaWaWmarkmiWiaWauWveldaframboWalmennrafjarskiptanetaog/eWaalmennrar #' fjarskiptaYj;nustu0slandiogEvr;pskaefnahagssvWinuskalllumsemYess;skaheimill #( aWganguraWalmennumfjarskiptanetumogalmennrifjarskiptaYj;nustumeWkveWnumskil $ ) mlum. v%N!* & a   SkilmlarumopinnaWgangaWnetummegaekkihindra: A&"+ ! ! `(h88Y"A0J"  A0JM2h  a  .3  Ԉ0    mguleikaallralgmarksYj;nustu,A0JMz݌ '", Ќ  'aA&D"A0J"  A0Je2h  b  .3  Ԉ0    aWgangaWogsamtenginguviWalmennfjarskiptanetogalmennafjarskiptaYj;nustu,A0Je݌'#- Ќ  "A0J"  A0J2h  c  .3  Ԉ0    framboWsamrmdriYj;nustunotendumtilhagsb;tameWnotkunsamrmdrastaWla ( ogtknieiginleikafyriropinnoghagkvmanaWgangogsamtengingu,A0Jͬ݌ Ќ  "A0J"  A0J62h  d  .3  Ԉ0    framboWalYj;nustu,m.a.meWtillititilframtWarYr;unarfjarskiptum.A0J6c݌ Ќ    18.gr. T, SkilmlarumopinnaWgang.      SkilmlarumopinnaWgangmegaekkihafafrmeWsrtakmrkunaWgangiaWalmenn  umfjarskiptanetumeWafjarskiptaYj;nustunematakmrkuninvarWi:   / /"A0J"  A0J2h  a  .3  Ԉ0    rekstrarryggineta,A0J݌ X Ќ  "A0J"  A0J2h  b  .3  Ԉ0    tryggingusamstWineta,A0J݌K #  Ќ  "A0J"  A0Jڲ2h  c  .3  Ԉ0    rekstrarsamhfimismunandiYj;nustu,rkstuddumtilvikum,A0Jڲ݌   Ќ  "A0J"  A0J2h  d  .3  Ԉ0    verndungagna,A0J$݌   Ќ  "A0J"  A0J2h  e  .3  Ԉ0    verndunumhverfisinsogmarkmiWskipulagsrkisogsveitarflaga,A0J݌  Ќ  "A0J"  A0J2h  f  .3  Ԉ0    hagkvmanotkuntWnir;fsins.A0J/݌wO  Ќ    TilviWb;targildaskilmlarsemalmennteigaviWumtengingunotendabnaWarviWnetin. B  FyrirtkisemveitafjarskiptaYj;nustuskulugetatengstalmennumfjarskiptanetumannars    konarnettengipunktumenvenjulegirnotendur.XegarYj;nustasemfyrirtkin;skaeftirer   nnurenlUstergjaldskrrekstraraWilaalmennafjarskiptanetsinsskuluaWilarsemjasn {  milliumgjldogskilmla.NistekkisamkomulaginnantveggjamnaWagetaaWilar;skaW nF eftirhlutunP;stogfjarskiptastofnunar,sbr.22.gr. 9   19.gr.  OpinnaWganguraWleigulnum. r     P;stogfjarskiptastofnunskaltryggjaaWa.m.k.eittfyrirtkisemheimildhefurfengiW e= tilrekstursalmennsfjarskiptanetsog/eWaYj;nustubj;WiframleigulnurYeirrategundasem 0 stofnuninteluraWYrfsfyrirfjarskiptamarkaWi.AWjafnaWiskalveljafyrirtkimeWum  talsverWamarkaWshlutdeildhinumalmennafastanetsmarkaWi.FyrirtkiWsemumrWirskal  birtaskilmlafyrirlnuleiguoggjaldskrsemtekurmiWaftilkostnaWioghfilegumarWiaf i fjrfestingu.SkalYettagildameWanfyrirtkiWhefurumtalsverWahlutdeildleigulnu \4 markaWi.FyrirtkimeWslkahlutdeildskalleggjaleigulnugjaldskrsnafyrirP;stogfjar ' skiptastofnuntilsamYykktar.GjaldskrogskilmlarskulugefaaWilumsemleigjalnurkost  aWgreindumYttumleigulna.    20.gr. S+! AWganguraWheimtaug. "     Xegarfjarskiptafyrirtkigetaekkitengsteinstkumnotendumsemerutengdirfjarskipta # netirekstrarleyfishafameWumtalsverWamarkaWshlutdeild,vegnaeWliseWaumfangsfjr  $ festingarheimtaugsemerforsendaviWskiptasambands,geturP;stogfjarskiptastofnun !W% kveWiWaWfjarskiptafyrirtkifibeinanaWgangaWeinstkumnotendum. J""&   UmaWgangaWheimtauggildakvWi17.,18.og23.gr.eftirYvsemviWgeturtt. #' & ,   21.gr. $ ) Innlendirreikisamningar. v%N!*     XarsemekkiverWurrWistuppsetninguogreksturfarsmastWvar,vegnaeWliseWaum A&"+  fangs',$ fjrfestingar,eWaYarsemaWstWurtiluppsetningarogrekstrarfarsmastWvarerusr  '", staklegaerfiWar,svosemvegnanttrulegraaWstWna,skulu&   farsmafyrirtkisemveitaal ( mennafarsmaYj;nustu'(ԀeigaaWgangaWalmennumfarsmanetumannarrafarsmafyrirtkja.    FjarskiptafyrirtkiskululeitastviWaWsemjasnmilliumskilmlaaWgangs.    NistekkisamkomulagskalP;stogfjarskiptastofnunkveWahvortreikisamningurskuli a gerWurogskilmlahansmilliYessaWilaerrWurfarsmanetinuskv.1.mgr.ogannarrafjar T, skiptafyrirtkja,endahafiYauYegaryfiraWrWaeiginalmennumfarsmanetumYarsem  YeimverWurviWkomiWaWmatiP;stogfjarskiptastofnunar.    UmreikisamningaogmlsmeWferWskalfaraskv.22.,27.og28.gr.eftirYvsemviWgetur   tt,Y;YannigaWumkvrWungjaldagildirgjaldskrfjarskiptafyrirtkisaWfrdregnum  X Yj;nustuliWumsemfjarskiptafyrirtkiYarfekkiaWveita. K #    22.gr.    DeilurumaWgang.       XegarekkinstsamkomulagmilliaWilaumskilmlaoggjaldskrfyriraWgangYj;nustu wO  veitandaaWalmennumfjarskiptanetumogmlinuhefurveriWvsaWtilP;stogfjarskipta B  stofnunarskalstofnuninboWatilsamningafundameWaWilumundirstj;rnsinni.AWbeiWni    annarseWabeggjaaWilageturstofnuninlagtframmlamiWlunartillgur.NistenguaWsWur   ekkisamkomulaginnantveggjamnaWaskalstofnuninrskurWamlinu.0rskurWiumskil {  mlaoggjaldskrrskalm.a.hafahliWsj;naf17.og18.gr.HafirekstraraWilialmennsfjar nF skiptanetsumtalsverWamarkaWshlutdeildgeturstofnuninkveWiWaWgjldskulimiWastviW 9 tilkostnaW,Y.m.t.arWsemifjrmagns.    VI.KAFLI r  Umsamtengingu. e=  23.gr. 0 Rtturogskyldatilsamtengingar.      Fjarskiptafyrirtkisemstarfrkjaalmennfjarskiptanetog/eWaalmennafjarskiptaYj;nustu  ogfallaundireftirfarandiflokkunskulueigarttogberskyldatilaWsemjaumsamteng i ingusnmilliYeimtilgangiaWbj;WaframviWkomandiYj;nustu: \4 / /"A0J"  A0J2h  a  .3  Ԉ0    fyrirtkisemstarfrkjaalmennsjlfvirkfastafjarskiptanetogfarsmanet,A0J;݌' Ќ  "A0J"  A0J52h  b  .3  Ԉ0    fyrirtkisemleigjalnuraWstarfssvWinotenda,A0J5b݌ Ќ  "A0J"  A0JI2h  c  .3  Ԉ0    fyrirtkisemstarfrkjafjarskiptaYj;nustusemheimilaWeraWsamtengjasamrmiviW  rekstrarleyfieWaalmennarheimildir.A0JIv݌`  Ќ    TknilegogviWskiptalegatriWiskuluverahWsamkomulagimilliaWila. S+!   P;stogfjarskiptastofnunskaltryggjafullngjandioghagkvmasamtengingualmennra " fjarskiptanetasvosemgreinir1.mgr.aWsvomikluleytisemnauWsynlegtertilaWtryggja # llumnotendumEvr;pskaefnahagssvWinugagnkvmnialmennrarfjarskiptaYj;nustusem  $ boWiner: !W% / /"A0J"  A0J2h  a  .3  Ԉ0    almennumfastanetumfyrirtalsma,A0J$݌J""& Ќ  "A0J"  A0J2h  b  .3  Ԉ0    leigulnum,A0J"݌#' Ќ  "A0J"  A0J2h  c  .3  Ԉ0    almennumfarsmanetum.A0J ݌#( Ќ    StofnuninskalgerarWstafanirtilaWkomavegfyrirallartakmarkanirsemhindrafyrir $ ) tkisemheimildhafatilaWstarfrkjaalmennfjarskiptanetogalmennafjarskiptaYj;nustu v%N!*  aWgerasamtengingarsamningasnmilli. A&"+ & ,    TeljiP;stogfjarskiptastofnunaWsamtenginggetivaldiWhtturekstrartruflunumviW ( komandifjarskiptanetieWasamtengdumfjarskiptanetumgeturstofnuninmltsvofyriraW  fjarskiptanetinskuliekkisamtengd.  ',(  SamningaumsamtenginguskalsendaP;stogfjarskiptastofnunaWlokinniundirritun a YeirraogskuluYeirveraaWgengilegirWrumsemeigahagsmunaaWgtaaWundanskildum T, YeimhlutumsamningssemaWmatistofnunarinnarfjallaumviWskiptahagsmunifyrirtkj  anna.&  AWlgmarkiskulusundurliWuWsamtengingargjld,skilmlarogskilyrWibirtllum  hagsmunaaWilumaWfenginniskriflegribeiWniYarum.'     24.gr. K #  FjarskiptafyrirtkimeWumtalsverWamarkaWshlutdeild.        Fyrirtki,semheimildhafatilaWstarfrkjaalmennfjarskiptanetogalmennafjarskipta    Yj;nustu,sbr.7.gr.,oghafaumtalsverWamarkaWshlutdeild,skuluverWaviWllumraun   hfumogframkvmanlegumbeiWnumumaWgangaWnettengipunktum,Y.m.t.Wrumnet wO  tengipunktumenYeimsemboWnirerullumYorranotenda. B    FyrirtkitelsthafaumtalsverWamarkaWshlutdeildYegarYaWhefuraWjafnaWimeiraen    25%hlutdeildkveWinshlutafjarskiptamarkaWarYvlandsvWiYarsemYverheimiltaW   starfa. {    P;stogfjarskiptastofnunerheimiltaWrskurWaaWfyrirtkimeWminnimarkaWshlutdeild nF en25%hafiumtalsverWamarkaWshlutdeild.HngetureinnigrskurWaWaWfyrirtkimeW 9 markaWshlutdeildhrrien25%kveWnummarkaWiteljistekkihafaumtalsverWamarkaWs  hlutdeild.0slkumtilfellumberaWtakatillittilmguleikafyrirtkisinstilaWhafahrif  markaWsaWstWur,veltuYesshlutfalliviWstrWmarkaWarins,stj;rnarYessaWgangiaWnot r endum,aWgengisYessaWfjrmagniogreynsluYessafmarkaWsfrsluvruogYj;nustu. e=   25.gr.  Samtengingarsamningar.      ViWgerWsamningaumsamtenginguviWalmennfjarskiptanetogalmennafjarskiptaYj;n i ustu,sbr.23.gr.,skalP;stogfjarskiptastofnuntryggjaaWfyrirtkimeWumtalsverWamark \4 aWshlutdeildgtijafnrWismeWtillititilsamtengingarsemYaubj;WaogaWfyrirtkisem ' hugasamtengingueigiaWgangaWllumnauWsynlegumupplUsingumumsamtenginguog  tknikrfursemgerWareru.    UpplUsingarsemfyrirtkimeWumtalsverWamarkaWshlutdeildm;ttekurfrfyrirtkisem `  ;skareftirsamtengingumeinungisnotaYeimtilgangiaWkomahenni.Fyrirtkinuer S+! ;heimiltaWltaWrumdeildumenYeirrisemannastsamtenginguna,d;tturflgumogsam " starfsaWilumtupplUsingarsemYaWm;ttekurtengslumviWsamtenginguna,einkumefYr # getahafthrifsamkeppnisstWu.  $   26.gr. J""& ViWmiWunartilboWo.fl. #'     Fyrirtkisemstarfrkjaalmennfjarskiptanetog/eWaalmennafjarskiptaYj;nustusviWi #( talsmafastanetiogleigulnaognj;taumtalsverWrarmarkaWshlutdeildarskuluuppfylla $ ) eftirtalinskilyrWi: v%N!* ! ! X(88`"A0J"  A0Jk2  1  .3  Ԉ0    GjldfyrirsamtenginguskuluveragagnsogbyggjastkostnaWiviWstofnunog A&"+ reksturnets,aukhfilegrarvxtunarfjrmagnsgrundvellikostnaWarb;khaldssem  '", haldiWskal.SnnunarbyrWifyrirYvaWgjldsureiknuWtfrraunverulegumtilkostn '#- aWiskalhvlafyrirtkinusemlturtaWgangaWaWstWusinni.P;stogfjarskipta ( stofnunerheimiltaWkrefjaviWkomandifyrirtkiumrkstuWningfyrirsamtengingar  gjldumogYegarviWgerakrfuumlagfringuYeirra.XettakvWinreinnigtil  farsmafyrirtkjasemP;stogfjarskiptastofnunhefurrskurWaWaWhafiumtalsverWa a markaWshlutdeildsamtengingarmarkaWinum.A0Jk݌T, Ќ  "A0J"  A0J2  2  .3  Ԉ0    & X P;stogfjarskiptastofnunskalkrefjastYessaWfyrirtkisamkvmtYessarimlsgrein  birtiviWmiWunartilboWumsamtenginguseminnihaldisundurliWaWalUsingu,samrmi  viWYrfmarkaWsaWila,samtengingartilboWiogtengdumskilmlumogskilyrWum,Yar   meWalgjaldskrm.0viWmiWunartilboWiskalveraverWfyriraWgangaWallriYj;nustu  X semboWiernetifyrirtkisins.Stofnuningeturmltfyrirumrkstuddarbreytingar K #  viWmiWunartilboWi.P;stogfjarskiptastofnunerheimiltaWsetjareglurumhvertskuli    veraefnisamtengingarsamningaogviWmiWunartilboWs.A0JG݌   Ќ  'X"A0J"  A0J42  3  .3  Ԉ0    GjldfyrirsamtenginguskuluverangjanlegasundurgreindsvoaWumskjandium   samtenginguYurfiekkiaWgreiWafyrirannaWenYaWsemtengistbeintumbeWinniYj;n wO  ustu.A0J4a݌B  Ќ    P;stogfjarskiptastofnunskaltryggjaaWlUsingkostnaWarb;khaldisemsUnirhelstu    kostnaWarliWiogreglursemgildaumfrslukostnaWarviWsamtengingusuaWgengilegar.     27.gr. nF SttameWferWP;stogfjarskiptastofnunar. 9     NistekkisamkomulagmeWaWilumumsamtenginguskv.23.gr.innanmnaWargetur  hvoraWilifyrirsigleitaWtilP;stogfjarskiptastofnunarsemskalleitasttameWaWilum.0  YvskyniskalstofnuninhaldasttafundimeWYeim. r   AfskiptiP;stogfjarskiptastofnunarskulumiWaaWsemmestrihagkvmnioghagsb;tum e= fyrirnotendur.EinkumskallgWherslanauWsynYess: 0 / /"A0J"  A0J2  1  .3  Ԉ0    aWviWunandifjarskiptasambandnistmilliallranotenda,A0J݌ Ќ  "A0J"  A0J2  2  .3  Ԉ0    aWrvasamkeppnimarkaWinum,A0J+݌ Ќ  "A0J"  A0J2  3  .3  Ԉ0    aWtryggjaYr;unsamrmdsfjarskiptamarkaWarEvr;pu,A0J,݌i Ќ  "A0J"  A0J 2  4  .3  Ԉ0    aWP;stogfjarskiptastofnuneigisamvinnuviWsamskonarstofnanirWrumaWildar \4 rkjum,A0J M݌' Ќ  "A0J"  A0J|2  5  .3  Ԉ0    aWhvetjatiluppsetningarogYr;unarnetaogYj;nustuumallaEvr;pu,samtengingar  innanlandsnetaoggagnkvmrarstarfrksluYj;nustusemogaWgangsaWslkumnetum  ogYj;nustu.A0J|݌`  Ќ    AlmennirskilmlarsemP;stogfjarskiptastofnunkannaWsetjafyrirframummlsmeW S+! ferWskulubirtirBdeildStj;rnartWinda. "   28.gr.  $ kvrWunumskilmlasamtengingar. !W%     SemhlutaafsttameWferWgeturP;stogfjarskiptastofnunlagtframmiWlunartillgu. J""& NistekkisamkomulaginnanYriggja mnaWaYrttfyrirsttatilraunirskalP;stogfjar #' skiptastofnunaWkrfuannarseWabeggjaaWilakveWaskilmlafyrirsamtengingu.ViWslka #( kvrWunskalhafahliWsj;nafkvWumYessakaflaogskalrkstuWningurfylgjahenni. $ ) Stofnunin&  geturviWsttameWferWeWakvarWanatkukrafistupplUsingarb;khaldiaWilaog v%N!*  faliWlggiltumendurskoWendumaWyfirfaraslkggn.'v% A&"+ & ,    XegarsrstaklegastendurgeturP;stogfjarskiptastofnunaWkrfuannarshvorsaWilans ( mltfyrirumbreytingusamningumumsamtengingueWakvrWunumsnumYaraWlt  andi.  ',(&    VII.KAFLI T,  ViWskiptafyrirkomulag.   29.gr.  ViWskiptaskilmlar,gjaldskrrogb;khald.       FyrirtkisemveitaalmennafjarskiptaYj;nustuog/eWarekaalmennfjarskiptanetskulu  X birta'TԀviWskiptaskilmlaoggjaldskrfyrirallaYj;nustusna.Gjaldskrrogskilmlarskulu K #  liggjaframmillumafgreiWslustWum,veraauWskiljanlegirogekkimismunaeinstkum    notendum.      GjldskuluverasundurliWuWsvoaWnotendureigiYesskostaWmetasjlfirhvaWaYtti   Yj;nustuYeirviljakaupa. wO    RekstrarleyfishafarmeWumtalsverWamarkaWshlutdeildskulueigisWarenfj;rumvirkum B  dgumfyrirgildistkunUrraeWabreyttraskilmlaog/eWagjaldskrrsendaP;stogfjar    skiptastofnunskilmlaog/eWagjaldskrtilumsagnar.StofnuninnierleyfilegtaWkrefjastlag   fringaskilmlumeWauppsetningugjaldskrrleyfishafaefefniYeirraYykirbrj;tabga {  viWlgogreglureWaleyfisbrfleyfishafa.EfumfangmlsinserslktaWekkiverWigreittr nF Yvfj;rumdgumgeturstofnuninfrestaWgildistkunUrraeWabreyttraskilmla,enY;ekki 9 ummeiraensjdaga.    P;stogfjarskiptastofnuneWalggiltumendurskoWendumumboWihennarskalhvenr  semerognfyrirvaraheimilaWuraWganguraWb;khaldirekstrarleyfishafaYeimtilgangiaW r sannreynaaWaWgreiningkostnaWarfarirttframogtilYessaWkannahverskostnaWurviW e= alYj;nustu,opinnaWgangaWnetum,leigulnur,samtengingunetaognmeraflutning. 0   SamgngurWherraerheimiltaWsetjareglugerWumnnarafyrirkomulagb;khaldslegrar  eWafjrhagslegraraWgreiningarrekstrifjarskiptafyrirtkja.    30.gr. \4 Reikningarnotendao.fl. '     skrifendurfjarskiptaYj;nustueigarttaWfreikningafyrirfjarskiptanotkunsnasund  urliWaWaeftirtegundYj;nustuYeimaWkostnaWarlausu.    skrifendurgeta;skaWeftirnnarisundurliWunfjarskiptareikningumsnum.Fjarskipta `  fyrirtkjumerheimiltaWtakagjaldfyrirsundurliWunreikningaumframsundurliWuneftir S+! Yj;nustu.ViWgerWsundurliWaWrareikningaskalhafahliWsj;naflggjfumverndunpers " ;nulegraupplUsingaogfriWhelgieinkalfsins.SamgngurWherraseturreglugerWummeWferW # upplUsingasemnauWsynlegarerufyrirgerWreikninga,sundurliWunYeirraogmlsmeWferW  $ vegnakvartana. !W%   SmtlsemerugjaldfrjlsogsmtlvegnarWgjafarvegumflagslegrarYj;nustumega J""& ekkiverasundurliWuWreikningum,endahafiYeirsemveitaslkarWgjftilkynntfjarskipta #' fyrirtkjumumstarfsemisnafyrirfram. #(   EfsmtlberayfirgjaldskalYj;nustuaWilivalltgetaYessupphafismtalshverfjrhW $ ) gjaldsinsseWahvaWaforsendumYaWverWikvarWaW.skrifandiskaleigaYesskostaW v%N!* lsafyrirsmtlnmerYarsemtekiWeryfirgjald.NnarskalkveWiWumsmtlmeWyfir A&"+  gjaldireglugerW.  '", &     HeimilteraWlokafyrirYj;nustuvegnavanskilafyrirsmtlnnurenYausemerumeW ( yfirgjaldi,endahafiskrifandaveriWgefinskriflegaWvruna.m.k.mnuWifyrirlokun'(8.Fyrsta  mnuWeftirlokunskalY;veramgulegtaWhringjaskrifandann.Einnigskalskrifandi  getahaftsambandviWneyWarnmeriW112jafnlangantma.EfgerWhefurveriWtilrauntil a aWkomasthjgjaldtku;lgmtanhtteWareyntaWkoma&  gjaldskylduyfir;skyldan T, aWilaerfjarskipt'TafyrirtkiheimiltaWlokaviWkomandiYj;nustunviWvrunar.    31.gr.   AWskilnaWursrleyfisstarfsemifrfjarskiptum.  X     FyrirtkisemhafafengiWleyfitilaWveitatalsmaYj;nustuog/eWatilaWrekaalmennfjar K #  skiptanetognj;tajafnframteinkaeWasrrttindaWrusviWienfjarskiptumskuluaWkrfu    P;stogfjarskiptastofnunarhaldafjrhagfjarskiptastarfsemisinnaraWskildumfrannarri    starfsemi.     VIII.KAFLI B   Nmerogvistfng.     32.gr.   Skipulagnmera. {      P;stogfjarskiptastofnunskalkomaogviWhaldaskipulaginmerasemnotamfyrir nF hverskonarfjarskiptaYj;nustusamrmiviWalYj;Wlegarreglur. 9   NmeraraWirsemtilrWstfunareruskuluteknarfrfyrirmismunanditalsmaYj;nustu.  P;stogfjarskiptastofnungeturfjlgaWtlustfumsmanmerum.SlkrWstfunskaltil  kynntopinberlegameWa.m.k.Yriggjarafyrirvara. r   FjarskiptafyrirtkjumskuluheimiluWafnotafhfilegalngumnmerarWumYgu e= notendasinna.P;stogfjarskiptastofnunheimilarfjarskiptafyrirtkjumognotendumafnot 0 afstuttnmerum,Y.e.nmerumsemerustyttrienvenjulegsmanmer.Stofnuninthlutar  einnigWrumnmerum,svosemtalstWvarnmerumfyrirskip.    P;stogfjarskiptastofnunskalsetjareglurumnmer,nmeraraWirogvistfng.Sam i gngurWherraerheimiltmeWreglugerWaWsetjareglurumhlutverkstofnunarinnarsam \4 bandiviWtgfuvistfanga. '   StuttnmeriW112skalverafrtekiWfyrirneyWarogryggisYj;nustuoger;heimiltaW  notaYaWWrumtilgangi.Smtl112skuluveraendurgjaldslausogeigarekstrarleyfishafar  ekkikrfuyfirvldumgreiWslukostnaWarvegnaslkrasmtala. `    33.gr. " Nmeraflutningurogforskeyti. #     EndaY;ttfjarskiptafyrirtkihafiheimilaWnotendumafnotafnmerumnmerarWum  $ snumernotendumfrjlstaWhaldasmanmerisnuYegarYeirflytjaviWskiptisntilannars !W% fjarskiptafyrirtkis.FjarskiptafyrirtkierheimiltaWinnheimtahjnotanda,semvarskrWur J""& hjYv,eingreiWsluernemikostnaWiafumskrningu.NotendumskalveraunntaWhalda #' smanmerisnuY;aWYeirflytjimillinmerasvWa.FjarskiptafyrirtkierheimiltaWinn #( heimtahjnotandanumkostnaWviWumskrningu.P;stogfjarskiptastofnunseturnnari $ ) reglurumnmeraflutning,Y.m.t.hvenrnmeraflutningurmillinmerasvWaognmera v%N!* flutningurutanalmennafastafjarskiptanetsinsskuliinnleiddurogskerrgreiningium A&"+  framkvmdhans.  '",   &   FjarskiptafyrirtkierskyltaWgeranotendumsnummgulegtaWhringjaforskeytieWa ( nmerallraaWilasemveitafjarskiptaYj;nustu.:skismnotandieftirYvaWllums'( %mtlum  hans,t.d.tiltlanda,verWibeinttilkveWinsYj;nustuveitandaskalhanntilkynnafjarskipta  fyrirtkinusemhanntengistumYaW.SkalfjarskiptafyrirtkigerarWstafanirtilaWsmtlin a farihinafyrirframvlduleiWnYessaWnotiYurfiforskeytiWhverjusinni.Smnotandiskal T, Y;valltgetabreyttYessueinstkumsmtlum.P;stogfjarskiptastofnunskalkveWa  hvenrforvalskalaWfulluinnleitt.    34.gr.  X Skrningsmanmera. K #      skrifendurfjarskiptaYj;nustueigarttaWveraskrWiropinberumnmeraskrmog    faWskoWaupplUsingarsemskrWareruumYogefnauWsynlegtergetaYeirkrafistYessaW    fupplUsingarnarleiWrttareWafjarlgWarrskrnni.skrifendureigakrfuaWvera   ;skrWirgagnagrunnismaskrrenheimilteraWkrefjaYumgjaldsemsamsvararkostnaWi wO  rekstrarleyfishafaafYvaWfjarlgjaYrgagnagrunninum. B    Smaskrryfirallaskrifendursemekkihafam;tmltYvaWveraskrWir,Y.m.t.skrr    yfirfastatalsmanmer,farsmanmerogpers;nutengdnmer,skuluveranotendumfan   legarformisemP;stogfjarskiptastofnunhefursamYykkt. {    Pers;nuupplUsingarsemskrWarerusmaskrmogupplUsingaYj;nustuumsmanmer nF skulutakmarkastviWYrupplUsingarsemYarftilaWberakennslskrifandanemaskrif 9 andinnhafiveitt;tvrWaheimildtilaWmeiriupplUsingarsuskrWar.skrifandaerheimilt  aWkrefjastaWgefiWstilkynnaaWupplUsingarskrWarumhannmegiekkinotatilgangi  beinnarmarkaWssetningareWaaWheimilisfangisslepptaWeinhverjueWalluleyti. r   SmnotendursemnotaalmennatalsmaYj;nustusemliWmarkaWssetninguskuluvirWa e= merkingusmaskrsemgefurtilkynnaaWviWkomandiskrifandiviljiekkislkarhringingar 0 smanmersitt.    35.gr. i UpplUsingaYj;nustaumsmanmer. \4     P;stogfjarskiptastofnunskaltryggjaaWllumnotendumsopina.m.k.einsmaupplUs ' ingaYj;nustasemhefurupplUsingarumllsmanmer.    TilaWhgtverWiaWframfylgjakvWum1.og2.mgr.34.gr.skalP;stogfjarskipta  stofnuntryggjaaWllfjarskiptafyrirtkisemveljaskrifendumsnumnmerverWiviWllum `  eWlilegumbeiWnumumaWltatviWkomandiupplUsingarformisemaWilarkomasrsam S+! anum,Y.m.t.tlvutkuformi,ogmeWskilmlumsemerusanngjarnirogbyggWirtilkostn " aWi.:heimilteraWnotaupplUsingarnarWrumtilgangienaWgefatsmaskrreWafyrir # upplUsingaYj;nustuumsmanmer.kvWiYessarargreinargildaeinnigumYaWilasem  $ fsmaskrrupplUsingarhendur. !W%   IX.KAFLI #'  FjarskiptabnaWur. #(  36.gr. $ ) TkjabnaWurtilalmennrafjarskiptaneta. v%N!*     TkjabnaWuralmennrafjarskiptanetaskalaWjafnaWiverasamrmiviWtknistaWlasem A&"+ gildaEvr;pskaefnahagssvWinu.P;stogfjarskiptastofnungetursrstkumtilvikum  '", mltfyrirumnotkunannarrastaWla,svoogtilmlafrAlYj;Wafjarskiptasambandinu. '#- TknilegireiginleikarnettengipunktumskuluvalltverasamrmiviWstaWla.Rekstrar ( leyfishafaralmennrafjarskiptanetaskulubirtaupplUsingarumtknilegaeiginleikanet  tengipunktum.SamgngurWherragetursettreglugerWumnnaritfrsluYessarakvWa.  XrWlausfjarskiptanetmeinungissetjauppognotaaWfengnuleyfiP;stogfjarskipta a stofnunar.StofnuninnierY;heimiltaWgefatalmenntleyfi&  fyrirYrWlausfjarskiptanet T, kveWnumtWnis'T9viWumYegargeislaWaflsendaerundirhmarkisemstofnuninsetur.    & , 37.gr.   NotendabnaWur.  X     P;stogfjarskiptastofnunhefureftirlitmeWslunotendabnaWarfyrirfjarskiptiogtkja K #  fyrirYrWlausfjarskipti.Eftirfarand', 9igrunnkrfureigaviWumllslktki:    / /"A0J"  A0J;2  1  .3  Ԉ0    umverndunheilsuogryggisnotandajafntogannarramanna,A0J;;݌   Ќ  "A0J"  A0J<2  2  .3  Ԉ0    umaWtkinotkunhafiekkitruflandihrifrafsegulumhverfiW.A0J<<݌  Ќ    AWaukiskalYrWlausbnaWurgerWurmeWtillititilYessaWnUtasemskilvirkastanhtt wO  tWnisviWsemtlaWerYrWlausumfjarskiptumjrWuoggeimnumogstWusemYeimer B  thlutaWbaugumumhverfisjrWunYessaWvaldaskaWlegumtruflunum.      SetjamskilyrWiumaWkveWnirflokkartkjaeWaeinstktkisuYanniggerWaWYau:   / /"A0J"  A0J@2  1  .3  Ԉ0    megistarfrkjameWWrumtkjummeWmilligngunetaogaWhgtsaWtengjaYau {  viWrttaskilpunktahvarsemerinnanEvr;pskaefnahagssvWisins,A0J@<@݌nF Ќ  "A0J"  A0JA2  2  .3  Ԉ0    valdiekkitj;ninetum,starfsemiYeirraeWavirkniogorsakiYannig;viWunandirUrnun 9 Yj;nustu,A0JAA݌ Ќ  "A0J"  A0JC2  3  .3  Ԉ0    hafiinnbyggWavarnaglatilverndarpers;nuupplUsingumogfriWhelgiskrifendaog  notenda,A0JCGC݌r Ќ  "A0J"  A0JqD2  4  .3  Ԉ0    hafimguleikatfrslusemhindrarsvik,A0JqDD݌e= Ќ  "A0J"  A0JyE2  5  .3  Ԉ0    hafimguleikatfrslusemtryggiraWgangaWneyWarYj;nustu,A0JyEE݌0 Ќ  "A0J"  A0JF2  6  .3  Ԉ0    hafikveWnamguleikasemauWveldaftluWumnotkunYeirra.A0JFF݌ Ќ    38.gr. i Innanhsslagnir. \4     Fjarskiptalagnirinnanhss,YarmeWtaldirhskassarYarsemheimtaugarfjarskiptafyrir ' tkjaenda,erubyrgWhseigenda.StaWsetninghskassaogallarlagnirskuluverasam  rmiviWteikningarafbyggingunni.0byggingumsemrmafleirieneinnskrifandaskulu  hskassarverainnsiglaWirogYanniggengiWfrlgnumaW;viWkomandieigiekkigreiWaleiW `  aWeinstkumfjarskiptalnum.P;stogfjarskiptastofnunseturreglurumfrganghskassa S+! oglagnaYeimtilgangiaWtryggjaverndfjarskiptaogskilgreinaaWgangsheimildfjarskipta " fyrirtkja. #   39.gr. !W% ViWurkenningbnaWar. J""&     :heimilteraWsetjamarkaWannannotendabnaWenYannsemuppfyllirgrunnkrfurskv. #' 37.gr.ogberCEmerkinguYvtilstaWfestingar. #( & ,   FramleiWandieWaumboWsmaWurhanshrlandiskaltryggjaaWllumbnaWisemsettur $ ) ermarkaWhrlandifylgiupplUsingarfyrirnotendurslenskuumtiltlaWanotkunog v%N!* helstueiginleikabnaWarins. A&"+ ',$kL  XrttfyrirkvWi1.mgr.skalframleiWandieWaumboWsmaWurhanssemhyggstsetja  '", markaWYrWlausanbnaWtWnisviWumYarsemnotkunhefurekkiveriWsamrmdEvr '#- ;pskaefnahagssvWinutilkynnaP;stogfjarskiptastofnunumYessafyrirtlunmeWminnst ( fjgurraviknafyrirvara.EinnigskalsendastofnuninniupplUsingarumeiginleikabnaWarins,  Y.m.t.tWnisviWbnaWarins,bilmillirsa,m;tunaraWferWoghtWniafl.TeljiP;stogfjar  skiptastofnun&  httuYvaWbnaWurinngetitruflaWaWraYj;nustuviWkomanditWnisviWi a geturstofnuninbannaWsluognotkunhans.'\P T,   40.gr.  MarkaWseftirlit.       P;stogfjarskiptastofnunhefurmarkaWseftirlitmeWbnaWiskv.37.gr.0Yvskyniskal  X stofnuninhafa;takmarkaWanaWgangaWslustWumbnaWarins.EfbnaWursemuppfyllir K #  ekkigrunnkrfurersetturmarkaWgeturstofnuninkrafistaWsalahansognotkunverWiYeg    arstaWstWvuWogbnaWurinnkyrrsettur.      P;stogfjarskiptastofnungeturgertkrfuumaWframleiWandieWaumboWsmaWurhans   afhendistofnuninnisundurliWaWarupplUsingarogteikningarumbnaWsemrWgerteraW wO  setjamarkaW.MeWslkarupplUsingarskalfariWsemtrnaWarml. B     P;stogfjarskiptastofnunerjafnframtheimiltaWgerarWstafaniraWteknutillititil11.og    13.gr.samningsinsumEvr;pskaefnahagssvWiWtilaWleggjabannviWeWatakmarkaslu   framboWeWatilaWkrefjastYessaWfjarlgWursrsluYrWlausbnaWursemhefurvaldiW {  eWastofnuninhefurrkstuddangrunumaWmunivaldaskaWlegumtruflunum,Y.m.t.trufl nF unumYj;nustueWafyrirhugaWriYj;nustutWnisviWumsembiWeraWtakafrhrlandi. 9    SamgngurWherraseturreglugerWummarkaWseftirlitmeWnotendabnaWiogYrWlausum  bnaWi.    X.KAFLI e=  RttinditilaWstarfaviWfjarskiptavirki. 0  41.gr.  SkrteinitalstWvarvarWao.fl.      P;stogfjarskiptastofnungefurtskrteinitiltalstWvarvarWasemstarfrkjafjarskipta i bnaWfarartkjum,sbr.47.gr.SkrteininskuluverasamrmiviWalYj;WasamYykktir.0 \4 skrteiniskaltekiWframhvaWabnaWskrteinishafaerheimiltaWstarfrkja.Skrteiniskulu ' veratmabundin.    XegarumeraWrWaannanYrWlausanfjarskiptabnaWfarartkjumenumrWir1.  mgr.,svoogYrWlausarfastastWvar,gefurP;stogfjarskiptastofnuntleyfisbrffyrirviW `  komandibnaW,sbr.46.gr.,enekkiYarfsrstaktskrteinitalstWvarvarWartilaWstarfrkja S+! slkanbnaW. "   P;stogfjarskiptastofnungefurtskrteinitilhugamannaumYrWlausatbreiWslusem # gengisthafaundirpr;fhugamanna.StofnuninskalleitaumsagnarFlagsslenskrarad;  $ amatraWurenleyfieruveitt.HeimilteraWgefatbrWabirgWaleyfitiltlendingasem !W% dveljasthrlanditakmarkaWantma.SumaWrWaleyfitilmjgskammstmagetur J""& stofnuninveittleyfinumsagnarFlagsslenskrarad;amatra. #' & ,   P;stogfjarskiptastofnungefurtleyfifyrirnotkunannarsYrWlaussfjarskiptabnaWar. #( HeimiltskalY;aWnotanleyfisbnaWsemertlaWurnotendumalmennriYrWlausrifjar $ ) skiptaYj;nustu.LeyfiskuluveraskrWnafnoggetaveriWtmabundin. v%N!*  ',#^ A&"+   & a  42.gr. ( Krfurtilstarfsmannafjarskiptavirkja.      FjarskiptafyrirtkiskulutryggjaaWstarfsmenn'a(`YeirrasemvinnaviWuppsetninguogviW  haldalmennrafjarskiptanetahafifengiWnauWsynlegaYjlfun.XauskuluupplUsastarfsmenn a snaumkvWiYessaralaga,einkumkvWiumYagnarskylduogverndfjarskiptasendinga. T, SamgngurWherragetursettreglugerWumrttindisemkrafisterafYeimsemstarfaviWfjar  skiptavirki.    XI.KAFLI  X  Leyndogverndfjarskipta. K #   43.gr.    Xagnarskylda.        AllirsemstarfaviWfjarskiptavirki,hvortsemumeraWrWastarfsmennfjarskiptafyrir   tkjaeWaaWra,skuluskyldugir,bWimeWanYeirgegnastarfinuogeftiraWYeirhafaltiWaf wO  Yv,tilaWhaldaleyndufyrir;viWkomandiaWilumlluYvsemumfjarskiptavirkinfer,hvort B  semumeraWrWaefniskeytaeWasamtalaeWahvortfjarskiptihafattsrstaWogmilli    hverra.     Ekkimnundangenginsd;msrskurWarheimila;viWkomandiaWilumaWsjskeyti, {  nnurskjleWaannlaumsendingarsemumfjarskiptavirkinfaraeWahlustafjarskiptasam nF tleWahlj;WritaYau.UmaWganglgregluaWupplUsingumumfjarskiptiskalfarasamkvmt 9 lgumummeWferWopinberramla.    44.gr. r Verndfjarskiptasendinga. e=     EnginnsemstarfarviWfjarskiptavirki,neteWaYj;nustumskj;taundanskeytum,ggn 0 um,myndumeWaWrummerkjumsemafhenterutilfjarskiptaflutningseWaliWsinnaWrum  viWYesskonarathfi.    Ssemfyrirtilviljun,mistkeWansrstakrarheimildartekurviWsmskeytum,myndum i eWaWrumfjarskiptamerkjum,tknumeWahlustarsmtlmekkiskrneittslkthjsreWa \4 notfrasrYaWnokkurnhtt.JafnframtberhonumaWtilkynnasendandaaWupplUsingar ' hafiranglegaboristsr.SkylteraWgtafyllstatrnaWarslkumtilfellum.    SaWiliaWsmtalisemvillhlj;WritasmtaliWskalupphafiYesstilkynnaviWmlanda  snumumfyrirtlunsna. `    XII.KAFLI "  SrstkkvWiumYrWlausfjarskipti. #  45.gr.  $ NotkuntWnir;fs. !W%     P;stogfjarskiptastofnunskalstuWlaaWsemhagkvmastrinUtingutWnir;fsinssam J""& rmiviWalYj;WlegarsamYykktirYaraWltandi.Stofnuninskalskipuleggjanotkunmismun #' andihlutatWnir;fsins,skrskipulagiWogveitaupplUsingarumskipulageinstakratWnisviWa #( eftirYrfum.&  StofnuninheimilareinstaklingumeWalgaWilumnotkuneinstakratWnasam $ ) rmiviWframangreintskipulag.'$}n v%N!*   HeimilteraWskiljaaWtWnirverWiteknarnotkuninnanhfilegstmaellafalliheimildin A&"+  niWur.HeimildfyrirtWninotkunskalbundinviWnafnogframsalvera;heimilt.  '",   P;stog&   fjarskiptastofnungetursynjaWumtWnithlutunfyriralmennfjarskiptakerfief ( umskjandihefurekkiaflaWnauWsynlegsleyfistilrekstursfjarskiptanets.'(Zp    HeimildtilnotkunartWnimafturkallaefmikilvgarforsendurfyrirheimildinnibreytast  eWabresta,t.d.vegnaalYj;WlegrasamYykktasem0slanderaWiliaW. a   SamgngurWherrageturmeWreglugerWsettnnarireglurumskipulagninguogthlutun T, tWna.    46.gr.   XrWlaussendibnaWur.  X     SendibnaWfyrirYrWlausfjarskiptimaWeinshafaundirhndum,setjauppeWanotaaW K #  fengnuleyfiP;stogfjarskiptastofnunar.X;mstarfrkjaYrWlausanbnaWnsrstaks    leyfisYegarhannereingngunotaWursambandiviWalmennafjarskiptaYj;nustutilteknu    tWnisviWi.P;stogfjarskiptastofnungefurtleyfisbrffyrirnotkunYrWlausssendibnaWar   ogskalleyfisbrfiWveratmabundiW.P;stogfjarskiptastofnungetursameinaWeinuleyfis wO  brfimismunandiYrWlausanbnaWsamastaW.BindamleyfiWskilyrWum,svosemaWYv B  ervarWarsendiafl,staWsetningu,bandbreidd,tbreiWslusvWiogtenginguviWalmennfjar    skiptanet.LeyfisbrfskulugefintnafneigandabnaWarinsogeruekkiframseljanleg.   EigandibnaWarsemheimilarWrumnotkunhansberfullabyrgWstarfrkslubnaWarins. {  LeyfishafisemselurYrWlausanbnaWsemhannhefurfengiWleyfisbrffyrireWaafhendir nF hannWrumvaranlegaberbyrgWYvaWtilkynnaP;stogfjarskiptastofnunumnUjaneig 9 anda.HinumnUjaeigandaberYegarstaWaWskjatilstofnunarinnarumnUttleyfisbrf.    P;stogfjarskiptastofnunskalYegarstaWgerarWstafanirtilaWstWvastarfrksluYrW  lausrasendasemekkierleyfisbrffyrirogekkieruundanYegnirleyfisskyldu. r   47.gr. 0 FjarskiptabnaWurfarartkjum.      0slenskskip,loftfrognnurfarartkiskulubinfjarskiptabnaWisamrmiviWalYj;Wa  samYykktirogreglugerWirsemsamgngurWherrasetur.P;stogfjarskiptastofnungefurt i leyfisbrffyrirYrWlausanbnaWfarartkjum,sbr.46.gr. \4   FjarskiptabnaWerlendumskipum,flugvlumeWaWrumfarartkjumsemeruinnan ' slenskrarlandeWalofthelgimaWeinsnotasamrmiviWslensklgogreglugerWir.P;st  ogfjarskiptastofnungeturbannaWnotkunfjarskiptabnaWarerlendumfarartkjums  lenskrilgsguefnotkunintelstandstWslenskumreglum. `    XrttfyrirkvWi2.mgr.geturP;stogfjarskiptastofnunheimilaWnotkunbnaWarsem S+! viWurkenndurertilnotkunaralYj;Wavettvangi. "   XIII.KAFLI  $  Uppsetningogverndfjarskiptavirkja. !W%  48.gr. J""& HeimildtilaWleggjafjarskiptaleiWslur,eignarnmo.fl. #'     NerfjarskiptafyrirtkinauWsynlegtaWleggjaleiWslurfjarskiptavirkjaumlandannars #( manns,yfirYaWeWajrWu,yfirhseWannurmannvirkilandinu,Yeim,gegnumYaueWa $ ) undirYeim,ogereigandaviWkomandifasteignarYskyltaWheimilaslkt,endakomifullar v%N!* bturfyrir.HafaskalsamrWviWeigendureWaumrWamennslkrafasteignaogmannvirkja A&"+  umhvarleiWslurerulagWarogskalYessgttaWsemminnstsraskaWhagsmunumeiganda  '", viWkomandieignar.&   StarfsmennviWfjarskiptavirkiskulugtaYessaWvaldaeigendumog ( bumekkimeiri;YgindumenbrUnustunauWsynbertil.'(;    NverWurtj;nlandimanna,mannvirkjumeWaWrumeignumviWlagningufjarskipta  virkjaeWaviWhaldYeirra,ogekkiverWurrbtt,eWalagningfjarskiptavirkjaleiWirtiltak a mrkunarafnotamguleikumviWkomandieignar,ogskaleigandifjarskiptavirkisYbta T, tj;niW.Nistekkisamkomulagumb;tafjrhWskalumkvrWunb;tafaraaWlgumum  framkvmdeignarnms.  & a   EffjarskiptafyrirtkiernauWsynlegtaWtryggjasrland,l;WeWaaWraeignsambandiviW   lagningueWareksturalmennrafjarskiptavirkjaogsamningumumkaupverWurekkiviW  X komiW'a AԀmsamgngurWherraheimila,aWfenginniumsgnP;stogfjarskiptastofnunar,aW K #  eigneWahlutihennarstekinneignarnmigegnendurgjaldisemmetaskalsamkvmtlgum    umframkvmdeignarnms.SamYykkirWherrafyrireignarnmiskalm.a.hWYvaWeignar    nemisetjitryggingufyrirgreiWslutlaWraeignarnmsb;taogkostnaWarviWmatiW.Nfst   eignarnmsbturekkigreiddarhjeignarnema,ogskalrkissj;WurYbyrgjastgreiWslu wO  Yeirra,endahafieignarnmsYolistaWiWtilhlUWilegaaWinnheimtuYeirrahjeignarnema. B    49.gr.   Verndfjarskiptavirkja. {      Xarsemfjarskiptavirkierumekkireisamannvirki,setjaupptki,leggjappur,raflagnir, nF leiWslurogYvumlkt,gerajarWraskeWaaWrarrWstafanirerafgetahlotistskemmdirfjar 9 skiptavirkjumeWatruflanirrekstriYeirra,nemaWurhafiveriWaflaWupplUsingaumlegu  YeirraogsamrWveriWhaftviWeigandafjarskiptavirkisinsumtilhgunframkvmdanna.    NreynistnauWsynlegtvegnaverklegraframkvmdaaWflytjatileWabreytalegufjar r skiptavirkja,ogberYssemslkaframkvmdannastallankostnaWsemafYvkannaW e= leiWa,beinanog;beinan,nemaannaWhafiorWiWaWsamkomulagi. 0   EfjarWraskeWaaWrarframkvmdirhafaleitttilskemmdafjarskiptavirkjumeWatruflana  rekstriYeirraskalssemYeimhefurvaldiWYegarstaWtilkynnaYaWtileigandafjarskipta  virkisins.Ertj;nvaldijafnframtskyltaWbtaallttj;nsemafskemmdunumleiWir,bWibeint i og;beint,YarmeWalviWskiptatap,nemahannsUniframaWekkihafiveriWkomisthjtj;ni \4 Y;aWfyllstaaWgslahefWiveriWsUnd. '   NliggurfyriraWtki,raflagnir,ppur,leiWslureWaYvumlktvaldatruflunrekstri  fjarskiptavirkis,ogerfjarskiptafyrirtkiYheimiltaWkrefjastrb;tafreigandantafar,  enellaerfjarskiptafyrirtkiheimiltaWgeranauWsynlegarrWstafanirtilaWkomavegfyrir `  truflunYsemafYessuhlUst.NertruflunaWYessuleytiaWrekjatilgleysiseigandaviW S+! komandibnaWar,ogbereigandaYaWgreiWaallankostnaWsemafrb;tumleiWir. "   50.gr.  $ Takmrkunfjarskiptavegnatruflana. !W%     P;stogfjarskiptastofnungeturltiWinnsiglafjarskiptavirkieWahlutaYeirraeWabannaW J""& notkunYeirraogeftiratvikumfyrirskipaWaWfYauafhenttilgeymsluundirinnsiglieffjar #' skiptavirkintruflannurfjarskiptieWahttaeraWryggifjarskiptasraskaW. #(   & , 51.gr. v%N!* AWganguraWaWstWuumrWumrekstrarleyfishafa. A&"+     XegarrekstrarleyfishafihefurrttaWsetjauppeWagrafaniWurfjarskiptavirkiafrttum,  '", almenningumeWaeignarlndum,eWageturtekiWlandeignarnmi,',v% sbr.48.gr.,skalP;stog '#- fjarskiptastofnunhafaforgnguumsamnUtinguaWstWueWalandareign,einkumefgrunn ( krfurkomavegfyriraWnnurfjarskiptafyrirtkigetifengiWaWgangaWsambrilegriaW  stWu.    AWilarskulugerameWsrsamkomulagumsamnUtingu.Nistsamkomulagekkiinnan a tveggjamnaWageturannarhvoraWilinn;skaWeftirhlutunP;stogfjarskiptastofnunar. T, SkuluYgildakvWi22.gr.umdeilurumaWgang.KostnaWiviWsamnUttaaWstWuskal  P;stog&  fjarskiptastofnunskiptamilliaWila.TakaskalhfilegttillittilstofnkostnaWarog  rekstrarkostnaWar.'L     0srstkumtilfellumYegarumeraWrWasrstakalandfrWilegaaWstWueWaYegar  X umhverfissj;narmiWrttltageturP;stogfjarskiptastofnunmltfyrirumsamnUtinguY;tt K #  kvWi1.mgr.eigiekkiviW.      52.gr.   Verndsstrengja. wO      Xarsemfjarskiptastrengirliggjasj;skulusj;farendursUnaaWgsluoggtavarWar.N B  ertj;nivaldiWfjarskiptastrengafsetningieWagleysi,ogskalYssemtj;nihefurvaldiW    btabeintog;beintfjrtj;nsemafYvhlUst,nemahannsUniframaWhannhafigertallar   nauWsynlegarvarWarrWstafanirtilYessaWkomasthjtj;ni. {    XegarskiperinnaneWautanlandhelgiviWlagningueWaviWgerWfjarskiptastrengjaogber nF tilsUnisalYj;WamerkieWannurmerkiergefaYettatilkynnaskulunnurskip,semsjeWa 9 eigaaWgetasWYessimerki,haldasigeigiskemmraenmlufj;rWungfrssmaskipinu.Net  ognnurveiWarfriskalhafasmufjarlgW.FiskiskipskuluY;hafa12stundafresttilYess  aWfjarlgjaveiWarfrisemsj;liggja. r   NhefurduflveriWlagttvegnalagningareWaviWgerWarsstreng,ogskuluskipY e= haldasrogveiWarfrumsnumeigiskemmraenmlufj;rWungfrduflinu. 0   53.gr.  AWgerWirtilverndarsstrengjum,bturo.fl. i     EfskiphefurorWiWaWsleppaakkerieWaleggjaneteWannurveiWarfrislurnartilYess \4 aWkomasthjYvaWskemmasstrengiYaWkrfuumskaWabturfreigandastrengjanna, ' endahafistj;rnendurskipsinsekkistofnaWtilhttunnarafgleysi.    EfunnterskuluskipverjarYegarfratilb;karskUrsluumtj;niWsemstaWfestskalaf  stj;rnandaskipsins.AWaukiskaleigandasstrengsinseWaforsvarsmannieigandatilkynnt `  umatburWinneinsflj;ttogkosturer. S+!   XIV.KAFLI #  Fjarskiptihttutmum.  $  54.gr. !W% StWvunfjarskipta. J""&     ;friWartmumgetursamgngurWherrasamkvmtkvrWunrkisstj;rnarmltfyrirum #' stWvunfjarskiptasemteljasthttulegryggirkisins. #(   &  0neyWartilvikum,svosemYegarumeraWrWaeldgos,jarWskjlfta,snj;fl;Wo.s.frv.,getur $ ) samgngurWherraaWbeiWnialmannavarnarWsmltfyrirumtakmrkunfjarskipta'$ĤԀsem v%N!* truflaWgetaneyWarogryggisfjarskipti.samahttskalheimiltaWmlafyrirumaWtil A&"+ tekinfjarskiptavirkiskulinotuWYgubjrgunaraWgerWaogaWsettskuliuppnUfjarskipta  '", virki.KomiendurgjaldtilgreinagreiWistYaWrrkissj;Wisamkvmtmati. '#- Ї  XV.KAFLI (  byrgWartakmarkanir.   55.gr.      XeimsemhefurleyfitilrekstursalmennsfjarskiptanetssamkvmtlgumYessumer a heimiltviWskiptaskilmlumsnumaWundanYiggjasigb;tabyrgWtj;nisemrekjamtil T, sambandsleysis,rofafjarskiptumeWaannarratruflanasemkunnaaWverWarekstrifjar  skiptanetsinseWamistakaviWafgreiWslusmskeyta,hvortsemslktmrekjatillnubilana,  bilanasambandastWvumeWaannarrastWna.SlkbyrgWartakmrkunerY;bundinviW   aWtj;niWverWiekkirakiWtilst;rfelldramistakastarfsmannarekstrarleyfishafa.  X   XVI.KAFLI     ViWurlgo.fl.     56.gr.   HeimildtilrekstrarstWvunar. wO      P;stogfjarskiptastofnunmstWva,fellargildileyfifyrireWaskilyrWastarfsemial B  mennsfjarskiptanetsog/eWaalmennrarfjarskiptaYj;nustuuppfyllihnekkiskilyrWilaga    YessaraeWaleyfisbrfseWaYegargrunnkrfumerekkifullngt.     StarfifjarskiptafyrirtkieftiralmennriheimildgeturP;stogfjarskiptastofnuntilkynnt {  YvaWYaWnj;tiekkilenguralmennrarheimildarog/eWagertfyrirtkinuaWfaraaWsettum nF skilyrWum. 9   FarirekstrarleyfishafiekkiaWYeimskilyrWumsemhonumhafaveriWsettgeturP;stog  fjarskiptastofnundregiWleyfiWtilbaka,breyttYveWafelltYaWtmabundiWrgildieWabeitt  srstkumaWgerWumtilaWtryggjaaWfariWsaWskilyrWunum. r   FjarskiptafyrirtkinuskalgefinnkosturaWtjsigumskilyrWinogframkvmanauWsyn e= legarrbturinnanmnaWarnemaumendurtekiWbrotsaWrWaenYgeturstofnunin 0 YegarstaWtekiWlokakvrWun.GerifjarskiptafyrirtkiWrbturinnantilskilinstmaskal  stofnunininnantveggjamnaWafrhlutunsinnifellargildieWabreyta,eftirYvsemviW  ,kvrWunsinniogbirtarkstuWningYaraWltandi.GerifyrirtkiWekkirbturinnantil i skilinstmaskalstofnunininnantveggjamnaWafrhlutunsinnistaWfestameWrkstuWningi \4 kvrWunsnaogtilkynnaleyfishafaumhana. '   57.gr.  ViWurlg. `      BrotlgumYessumogreglugerWumsettumsamkvmtYeimvarWasektum,enfangelsi S+! alltaWsexmnuWumefsakirerumiklareWabrottrekuW. "   GleysisbrotskulueingnguvarWasektum. #   BrotgegnXI.kaflalagannaumleyndogverndfjarskiptavarWarefsingusvosemmlt  $ erfyrirum1.mgr.SslktbrotframiWvinningsskyni,hvortsemereiginYgueWa !W% annarra,mrefsameWfangelsialltaWYremurrum. J""&   &  TkioghlutisemhafaveriWfluttinnheimildarleysi,smWuWeWastarfrktmgeraupp #' tk,sbr.69.gr.almennrahegningarlaga,meWsWaribreytingum.'# #(   XegarfjarskiptafyrirtkiferekkiaWskilyrWumsemsetteruleyfisveitingueWastarfarn $ ) heimildargeturP;stogfjarskiptastofnunmeWrskurWiafturkallaW,bttviWskilyrWieWa v%N!* frestaWeinstaklingsbundnuleyfieWabeittdagsektumsemnemi50.000!500.000kr.dagtil A&"+ aWtryggjaaWeftirfyrirmlumstofnunarinnarsfariW.  '",  '#-  S  A       58.gr. ( LgbundiWgjaldsvWi.      NotkunargjaldfyrirtalsmaYj;nustuhjhverjumrekstrarleyfishafafyrirsigskalverahiW  samaallsstaWarlandinuogskalinnheimtasrstakslagsvegnalanglnusamtala;heimil. a   XVII.KAFLI   Gildistakao.fl.   59.gr.   AlmennreglugerWarheimild.  X     SamgngurWherraseturreglugerWnnarifyrirmliumframkvmdfjarskiptamla. K #    60.gr.    Gildistaka.       LgYessiWlastgildi1.janar2000. wO    Jafnframtfallargildilgumfjarskipti,nr.14327.desember1996. B    kvWitilbrWabirgWa.   I.  {      FjarskiptaleyfisemerugildiviWsetningulagaYessaraskuluhaldagildisnueittrfr nF gildistkulaganna,Y;YannigaWskilyrWileyfinusemeruandstWkvWumlagannafalla 9 niWur.P;stogfjarskiptastofnunskalYgefatnUleyfisbrftilfjarskiptafyrirtkja.    II.  r     RekstrarleyfishafameWumtalsverWamarkaWshlutdeildskalheimilaWaWfrafastagjld e= fyrirtalsmatilsamrmisviWkostnaWaWviWbttrihfilegrilagningu.KostnaWarreikningar 0 fyrirtalsmaYj;nustuskululagWirfyrirP;stogfjarskiptastofnuneigisWaren1.mars2000  ogskalstofnuninmeWhliWsj;nafkostnaWikveWafastagjaldfyrirsmasemtakaskalgildi  eigisWaren1.aprl2000.AWganguraWheimtaugskv.20.gr.skalheimilaWursexmnuWum i eftiraWP;stogfjarskiptastofnunhefurkvarWaWumfastagjldfyrirtalsmatilsamrmis \4 viWkostnaWoghfilegalagningu. '   III.       kvWi21.gr.uminnlendareikisamningaskaltakagildi1.janar2001. `  @~~# IV.  "   XartiltilskipunrWsinsogYingsins1999/5/EBfr9.mars1999,umYrWlausanfjarskipta # bnaWognotendabnaWoggagnkvmaviWurkenningugerWarsamYykktum,hefurtekiW  $ gildiEvr;pskaefnahagssvWinuerheimiltaWsetjamarkaWnotendabnaWsemP;stog !W% fjarskiptastofnunhefurframkvmtpr;funogviWurkenntsamrmiviWstaWlaYrttfyrir J""& aWhannberiekkiCEmerkingu.