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XegarstarfsmaWuruppfyllirskilyrWi1.mgr.enhefurekkistarfaWinnlendumvinnu  markaWiviWmiWunartmabiliskv.2.mgr.skalhannWlastrtttillgmarksgreiWslnaskv.6.   mgr.samrmiviWstarfshlutfallhans.  X   MnaWarleggreiWslaFWingarorlofssj;Wstilsjlfstttstarfandiforeldrisskalnema80% K #  afmeWaltalireiknaWsendurgjaldssemgreitthefurveriWtryggingagjaldaffyrirsamatmabil    ogkveWiWerum2.mgr.AWWruleytigilda2.!4.mgr.einsogviWgeturtt.      GreiWslafWingarorlofitilforeldris25!49%starfihverjummnuWiskalY;aldreivera   lgriensemnemur65.227kr.mnuWioggreiWslatilforeldris50!100%starfihverjum wO  mnuWiskalaldreiveralgriensemnemur91.200kr.mnuWi. B    FjrhWhmarksgreiWsluskv.3.mgr.oglgmarksgreiWsluskv.6.mgr.kemurtilendur    skoWunarviWafgreiWslufjrlagarhvertmeWtillititilYr;unarlauna,verWlagsogefnahags   mla.X;erflagsmlarWherraheimilt,aWfengnusamYykkirkisstj;rnar,aWbreytagreiWslu {  fjrhWinnitilhkkunarefverulegarbreytingarverWalaunaYr;unogYj;Whagsforsendum nF frafgreiWslufjrlaga.XegarWurgreindskilyrWileiWatilhkkunarfjrhWhmarks-eWa 9 lgmarksgreiWslnaskalflagsmlarWherrabreytafjrhWinnireglugerW.    GreiWslurfWingarorlofiskuluinntarafhendieftir,fyrirundanfarandimnuWeWahluta  rmnuWi,fyrstavirkandaghversmnaWar. r   RtturforeldristilgreiWslnafWingarorlofierbundinnYvaWforeldriuppfylliskilyrWi e= umrtttilfWingarorlofsskv.8.gr.GreiWslurfrvinnuveitandatilforeldrisfWingarorlofi 0 semeruhrriennemurmismungreiWslnarFWingarorlofssj;WiogmeWaltalsheildarlauna  foreldrisskv.2.eWa5.mgr.skulukomatilfrdrttargreiWslumrFWingarorlofssj;Wi.X;  erheimiltaWtakatillittilkjarasamningsbundinnalaunahkkana,annarrakjarasamnings i bundinnagreiWslnaoglaunabreytingasemrekjamtilbreytingastrfumforeldris. \4   ForeldriinnlendumvinnumarkaWisemrtttilfWingarorlofsskv.8.gr.enuppfyllir ' ekkiskilyrWi1.mgr.rttfWingarstyrkskv.18.gr.,sbr.Y;9.mgr.19.gr.GreiWslurfr  vinnuveitandatilforeldrisfWingarorlofisemeruhrriennemurmismunfjrhWarfW  ingarstyrksogmeWaltalsheildarlaunaforeldrisskulukomatilfrdrttarstyrknum.ViW `  treikningmeWaltaliheildarlaunasamkvmtYessarimlsgreinskalmiWaviWtvomnuWi S+! fyrirtlaWanfWingardagbarnseWaYanntmaYegarbarnkemurinnheimiliviWttleiW " ingueWavaranlegtf;stur. #   FlagsmlarWherraerheimiltaWkveWareglugerWnnarumgreiWslurrFWingar  $ orlofssj;Wi,svosemummatstarfshlutfallisjlfstttstarfandiogYeirrasemeruundan !W% YegnirgreiWslutryggingagjaldslgumsamkvmt. J""&   &  5.gr. #( )  0staW3.mgr.15.gr.lagannakomaYrjrmlsgreinar,svohlj;Wandi: $ )   BtreikningurgreiWslumtilforeldrisfWingarorlofiskulubyggjastupplUsingumsem v%N!* Tryggingastofnunrkisinsaflarumtekjurforeldrarskattframtlum,staWgreiWsluskrog A&"+ tryggingagjaldsskrskattyfirvalda.Tryggingastofnun'#)ԀrkisinsskalleitastaWfestingarhj  '", skattyfirvldumYvaWupplUsingarr&  staWgreiWsluskrogtryggingagjaldsskrhafiveriW '#- samrmiviWlagninguskattyfirvaldavegnatekjuraskv.2.og''J,5.mgr.13.gr. (z$.   SkattyfirvldskulultaTryggingastofnunrkisinstupplUsingarsemnauWsynlegareru ( viWframkvmdlagaYessara.    XegarforeldrigeturekkitekiWfWingarorlofYeimtmaerYaWtilkynntiTrygginga  stofnunrkisinsumskv.2.mgr.vegna;fyrirsjanlegraaWstWnaberforeldriaWtilkynna a Tryggingastofnunrkisinsskriflegaumbreytinguna. T,   6.gr.  $/  eftir15.gr.lagannakomatvrnUjargreinar,samtfyrirsgnum,svohlj;Wandi:     a.(15.gr.a.) K #    LeiWrttinggreiWslumrFWingarorlofssj;Wi.     0  HafibreytingarorWiWtekjuskattslagninguforeldrisvegnateknasemgreiWslurrFW    ingarorlofssj;WierubyggWar,sbr.3.mgr.15.gr.,skalTryggingastofnunrkisinsleiWrtta   greiWslurrFWingarorlofssj;WitilsamrmisviWlagninguskattyfirvalda. wO    HafiforeldrifengiWhrrigreiWslurrFWingarorlofssj;WienYvbarsamkvmtlagn B  inguskattyfirvaldaeWaWrumstWumberforeldriaWendurgreiWaYfjrhWsemofgreidd    varaWviWbttu15%lagi.FellaskalniWurlagiWsamkvmtYessarimlsgreinfriforeldri   rkfyrirYvaWYvverWieigikenntumYannmarkaerleiddutilkvrWunarTryggingastofn {  unarrkisins. nF   HeimilteraWskuldajafnaofgreiddumgreiWslumrFWingarorlofssj;Wim;tiinneign 9 foreldrisvegnaofgreiddraskatta,barnab;taogvaxtab;tasamkvmtlgumnr.90/2003,um  tekjuskattogeignarskatt.FjrmlarWherraskalsetjareglugerWnnarireglurumskulda  jfnunogforgangsrW. r   UminnheimtuofgreiddsfjrrFWingarorlofssj;Wiferskv.111.gr.laganr.90/2003,um e= tekjuskattogeignarskatt.FlagsmlarWherrageturY;faliWsrstkuminnheimtuaWilaaW 0 annastinnheimtu.    HafiforeldrifengiWlgrigreiWslurrFWingarorlofssj;WienYvbarsamkvmtlagn  inguskattyfirvaldaberTryggingastofnunrkisinsaWgreiWaYfjrhWsemvangreiddvartil i foreldrissamtvxtumfyrirYaWtmabilsemfWvarvrsluFWingarorlofssj;Ws.Skulu \4 vextirYessirverajafnhirvxtumsemSeWlabanki0slandskveWurogbirtirhverjumtma ' skv.1.mgr.8.gr.laganr.38/2001,umvextiogverWtryggingu.SamaviWYegarniWurstaWa  rskurWarnefndarfWingar-ogforeldraorlofsmlaleiWirtilYessaWforeldrihafittrtt  greiWslumrFWingarorlofssj;WienhafiWurveriWsynjaWumgreiWslureWareiknaWarlgri `  greiWslur.XegargreiWslurrFWingarorlofssj;WieruvangreiddarvegnaskortsupplUsing S+! umfallavextirniWur. "   & , b.(15.gr.b.)  $   Eftirlit. !W% p;  SkattyfirvldskuluannasteftirlitmeWframkvmdlaganna.FlagsmlarWherraerY; J""& heimiltaWkveWaannaWfyrirkomulag.', @; #'   FlagsmlarWherraseturnnarireglurreglugerWumframkvmdeftirlitsins. #(   $ )   &   7.gr. ( =  EftirfarandibreytingarverWa16.gr.laganna:  ! ! %(88"i"  i\>2  a  .3  Ԉ0    ViW1.mgr.btist:semfWistlfi.i\>>݌ Ќ  "i"  ie?2  b  .3  Ԉ0    0staW2.mgr.komatvrmlsgreinar,svohlj;Wandi:ie??݌a Ќ  0  0   u ForeldrarsemttleiWaeWatakavaranlegtf;sturfleiribrneneittsamatmaeiga T, sameiginleganrttlengingufWingarorlofsumYrjmnuWifyrirhvertbarnumfram  eitt.'(%= 0  0   u UmgreiWslurferskv.13.gr.    8.gr. K #  OB  EftirfarandibreytingarverWa18.gr.laganna:    ! ! =(%88%"i"  i|C2%  a  .3  Ԉ0    eftirorWunum?RtturtilfWingarstyrks 1.mgr.kemur:vegnafWingar.i|CC݌   Ќ  "i"  i肶D2%  b  .3  Ԉ0    0staW2.mgr.komatvrmlsgreinar,svohlj;Wandi:i肶DD݌  Ќ  0  0   u FWingarstyrkurskalvera40.409kr.mnuWi.Foreldriskaleigalgheimilihr wO  landiviWfWingubarns,ttleiWingueWavaranlegtf;sturoghafattlgheimilihr B  landisWustu12mnuWifyrirYanntma.   0  0   u FjrhWfWingarstyrkskemurtilendurskoWunarviWafgreiWslufjrlagarhvertmeW   tillititilYr;unarlauna,verWlagsogefnahagsmla.X;erflagsmlarWherraheimilt,aW {  fengnusamYykkirkisstj;rnar,aWbreytastyrkfjrhWinnitilhkkunarefverulegar nF breytingarverWalaunaYr;unogYj;WhagsforsendumfrafgreiWslufjrlaga.XegarWur 9 greindskilyrWileiWatilhkkunarfjrhWfWingarstyrksskalflagsmlarWherra  breytafjrhWinnireglugerW. "i"  i-J2%  c  .3  Ԉ0    ViW3.mgr.btistnUrmlsliWur,svohlj;Wandi:RtturtilfWingarstyrksvegnatt r leiWingareWavaranlegsf;stursfellurniWur18mnuWumeftiraWbarniWkominn e= heimiliW.i-JZJ݌0 Ќ  "i"  i L2%  d  .3  Ԉ0    ViWgreininabtistnUmlsgrein,svohlj;Wandi:i L8L݌ Ќ  0  0   u EfannaWforeldriWandastWurenbarnnr18mnaWaaldrifristsrtturtilfW  ingarstyrkssemhinnltnihefurekkiYegarnUttsryfirtileftirlifandiforeldris.Xegar i umttleiWingueWavaranlegtf;stureraWrWaskalmiWaviWtmamark4.mgr.umbrott \4 fallrttinda.ViWtilfrslunaverWurrtturhinsltnaforeldrisaWYeimrttindumerhiW ' eftirlifandiforeldrihefurunniWsrsamkvmtlgumYessum.   9.gr. `  O  EftirfarandibreytingarverWa19.gr.laganna: S+! ! ! ?(դ88="i"  iP2դ  a  .3  Ԉ0    1.mgr.orWastsvo:iPQ݌" Ќ  0  0   u ForeldrarsemhafaveriWfullunmia.m.k.sexmnuWisWustu12mnuWumfyrir # fWingubarns,frumttleiWingueWavaranlegtf;stureigasjlfstWanrtttilfWingar  $ styrksalltaWYrjmnuWi,hvortumsig,vegnafWingar,frumttleiWingarbarnseWa !W% tkubarnsvaranlegtf;stur.Xessirtturerekkiframseljanlegur.AukYesseigafor J""& eldrarsameiginleganrttfWingarstyrkYrjmnuWitilviWb;tarsem_annaW_Ԁ_foreldriW_ #' geturfengiWheildeWaforeldrarskiptmeWsr.RtturtilfWingarstyrksvegnafWingar #( fellurniWurerbarniWnr18mnaWaaldri.$ ) "i"  i肁U2դ  b  .3  Ԉ0    0staW2.mgr.komatvrmlsgreinar,svohlj;Wandi:i肁UU݌v%N!* Ќ  0  0   u FWingarstyrkurtilforeldrisfullunmiskalvera91.200kr.mnuWi.AWjafnaWi A&"+ skalforeldrieigalgheimilihrlandiviWfWingubarns,ttleiWingueWavaranlegt  '", f;sturoghafattlgheimilihrlandisWustu12mnuWifyrirYanntma.Heimilter '#- Y;aWveitaundanYgufrlgheimilisskilyrWihafiforeldrifluttlgheimilisitttmabund (z$. iWvegnanmserlendisendahafiforeldrittlgheimilihrlandisamfellta.m.k. ( fimmrfyrirflutning.Nj;tiforeldrigreiWsluvegnasmufWingar,ttleiWingareWa  varanlegsf;stursbsetulandinukemurhntilfrdrttarfWingarstyrknum,sbr.3.mgr.  33.gr.a 0  0   u FjrhWfWingarstyrkskemurtilendurskoWunarviWafgreiWslufjrlagarhvertmeW T, tillititilYr;unarlauna,verWlagsogefnahagsmla.X;erflagsmlarWherraheimilt,aW  fengnusamYykkirkisstj;rnar,aWbreytastyrkfjrhWinnitilhkkunarefverulegar  breytingarverWalaunaYr;unogYj;WhagsforsendumfrafgreiWslufjrlaga.XegarWur   greindskilyrWileiWatilhkkunarfjrhWfWingarstyrksskalflagsmlarWherra  X breytafjrhWinnireglugerW.K #  "i"  i']2դ  c  .3  Ԉ0    ViW3.mgr.btistnUrmlsliWur,svohlj;Wandi:RtturtilfWingarstyrksvegnattleiW    ingareWavaranlegsf;stursfellurniWur18mnuWumeftiraWbarniWkominnheimiliW.i']T]݌   Ќ  "i"  i^2դ  d  .3  Ԉ0    0staW7.mgr.komafj;rarmlsgreinar,svohlj;Wandi:i^_݌  Ќ  0  0   u HeimilteraWgreiWaforeldrifWingarstyrkskv.1.mgr.YrttfyriraWskilyrWium wO  samfelltnma.m.k.sexmnuWisWustu12mnuWumfyrirfWingubarns,ttleiWingu B  eWavaranlegtf;stursekkiuppfyllthafiforeldriveriWsamfelldustarfia.m.k.sex    mnuWiinnlendumvinnumarkaWiframtilYessaWnmiWh;fst.  0  0   u EnnfremurerheimiltaWgreiWaforeldrifWingarstyrksemnmsmanniYegarforeldri {  hefurlokiWa.m.k.einnarannarnmiskv.1.mgr.oghefursWanveriWsamfelltvinnu nF markaWi.SkilyrWieraWnmogstarfhafiveriWsamfellta.m.k.sexmnuWi.9 0  0   u Ef_annaW_Ԁ_foreldriW__andast_ԀWurenbarnnr18mnaWaaldrifristsrtturtilfW  ingarstyrkssemhinnltnihefurekkiYegarnUttsryfirtileftirlifandiforeldris.Xegar  umttleiWingueWavaranlegtf;stureraWrWaskalmiWaviWtmamark4.mgr.umbrott r fallrttinda.ViWtilfrslunaverWurrtturhinsltnaforeldrisaWYeimrttindumerhiW e= _eftirlifandi_ԀforeldrihefurunniWsrsamkvmtlgumYessum.0        u RWherraerheimiltaWkveWareglugerWnnarumframkvmdYessakvWis.    10.gr. i rg  eftir31.gr.lagannabtistviWnUgrein,31.gr.a,samtfyrirsgn,svohlj;Wandi: \4   Sektir. ' 3h  BrotgegnlgumYessumgetavarWaWsektumsemrennarkissj;W.    II.KAFLI `   Breytinglgumnr.113/1990,umtryggingagjald,meWsWaribreytingum.  S+! 11.gr. " h  EftirfarandibreytingarverWa2.gr.laganna: # ! ! A(88?"i"  i肓j2  a  .3  Ԉ0    0staWhlutfallstlunnar?0,8 1.mgr.kemur:0,65.i肓jj݌ $ Ќ  "i"  i肰k2  b  .3  Ԉ0    0staWhlutfallstlunnar?4,84 3.mgr.kemur:4,99.i肰kk݌!W% Ќ    12.gr. #' l  EftirfarandibreytingarverWa2.mgr.3.gr.laganna: #( ! ! C(88A"i"  in2  a  .3  Ԉ0    1.tlul.fellurbrott.in1n݌$ ) Ќ  "i"  in2  b  .3  Ԉ0    0staWhlutfallstlunnar?0,85 4.tlul.kemur:1,08.in$o݌v%N!*    A&"+   &   III.KAFLI (  Breytinglgumnr.46/1980,umaWbnaW,hollustuhtti  ogryggivinnustWum,meWsWaribreytingum.   13.gr. a 6p  3.mgr.74.gr.lagannaorWastsvo: T,   KostnaWurafrekstristofnunarinnargreiWistrrkissj;WiogafWrumtekjumhennar.'(Bp    IV.KAFLI    Gildistaka.   X 14.gr. K #  (r  LgYessiWlastgildi1.janar2005.LgintakatilforeldrabarnasemfWast,erutt    leiddeWatekinvaranlegtf;stur1.janar2005eWasWar.LginkomatilframkvmdaviW    staWgreiWslutryggingagjaldsrinu2005oglagningursins2006.   @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdtԈ B    MeWfrumvarpiYessuerulagWartilbreytingarkvWumlaganr.95/2000,umfWingar-    ogforeldraorlof.TilgangurfrumvarpsYessaereinkumsaWrennastyrkaristoWumundirYaW   fWingarorlofskerfisemkomiWvarmeWlgunummeWYvaWtreystabeturstWuYessog {  komabndumtgreiWslurrFWingarorlofssj;Wi.ViWendurskoWunlagannaY;ttiekki nF tmabrtaWleggjatilst;rarbreytingarkerfinuendamikilvgtaWYvverWiviWhaldiWsvo 9 stuWlaWverWiframaWjafnriYtttkukvennaogkarlavinnumarkaWiogjafnribyrgW  foreldraumnnunbarnasinna.EkkisstskiptirmliaWbrnfinotiWumnnunarbeggja  foreldrafyrstumnuWumvisinnar. r   MeWalYesssemlagtertilaWverWibreyttmeWfrumvarpiYessuerfjrmgnunFWingar e= orlofssj;Wsenfjrhagstlunsj;WsinsfyrirriW2004gefurtilkynnaaWhannmuniekki 0 standaundirgreiWslumsemforeldrarslenskumvinnumarkaWieigarttaW;breyttu.Eru  YessvegnajafnframtlagWartilbreytingarkvWumlaganr.113/1990,umtryggingagjald,  meWsWaribreytingum.EnnfremurerulagWartilbreytingarlgunumumfWingar-og i foreldraorlofsemerutilYessfallnaraWdragartstreymiFWingarorlofssj;WsnYessY; \4 aWleiWatilskerWingarrttindumallflestraforeldratilgreiWslnarsj;Wnum. 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( gr.laganna.MeWreglugerWhefurveriWveittundanYgafrYvskilyrWiaWnmskulihafa  staWiWyfira.m.k.sexmnuWisWustu12mnuWumfyrirfWingu,ttleiWingueWa  varanlegtf;sturYegarforeldrihefurveriWsamfelldustarfia.m.k.sexmnuWiinnlendum a vinnumarkaWiframtilYessaWnmiWh;fst.ErlagttilaWkveWiWverWiumYessaundanYgu T, lgunumtilstuWningsreglugerWarkvWinu,sbr.d-liW.samahtthefurveriWveitt  undanYgameWreglugerWYegarforeldrihefurnUlegahafiWstrfeftirsk;lagngu.0Yeim  tilvikumhefurveriWheimiltaWgreiWaforeldrifWingarstyrksemnmsmannihafiforeldri   lokiWa.m.k.einnarannarnmiskv.1.mgr.oghefursWanveriWsamfelltvinnumarkaWi.  X SkilyrWiWeraWnmogstarfhafiveriWsamfellta.m.k.sexmnuWi. K #    XerframgertrWfyriraWforeldrieigilgheimilihrlandiviWfWingubarns,tt    leiWingueWavaranlegtf;stur.HinsvegarhefurveriWveittundanYgafrYessuskilyrWi    YeimtilvikumerforeldrihefurfluttlgheimilisitttmabundiWvegnanmserlendisendahafi   foreldrittlgheimilihrlandia.m.k.fimmrfyrirflutning,sbr.13.gr.reglugerWarinnar. wO  Nj;tiforeldrigreiWsluvegnasmufWingar,ttleiWingareWavaranlegsf;stursbsetu B  landinukomaYrtilfrdrttarfWingarstyrknum,sbr.3.mgr.33.gr.laganna.      Um10.gr. {  ?  kvWiYettaernUmlienlagtertilaWtekinverWiuppviWurlgformisektabrj;tiein nF staklingargegnlgunum.YettaeinkumviWYegarforeldrarleggjaekkiniWurstrferYeir 9 takafWingarorlofogYiggjaengusWurgreiWslurrFWingarorlofssj;Wifyrirsamatmabil.  ErgertrWfyriraWYaWsd;mst;laaWkveWasektirogfjrhWYeirra.    Um11.!13.gr. e= A  EftirYriggjarareynsluafframkvmdlagaumfWingar-ogforeldraorlofhefurkomiW 0 lj;saWtryggjaYarftekjurFWingarorlofssj;WsbeturengerthefurveriW.Sj;Wurinnhefur  veriWfjrmagnaWuraftryggingagjaldisamkvmtlgumnr.113/1990,umtryggingagjald,  meWsWaribreytingum.0YvskyniaWtryggjafjrmgnunsj;WsinserlagttilaWskiptingu i tryggingagjaldsinsinnbyrWisverWibreyttYannigaWsj;WnumverWitryggWurstrrihlutur \4 gjaldsinsenveriWhefur.0samrmiviWYessatillguergertrWfyriraWtilfrslaverWigerW ' milliatvinnutryggingagjaldsinsogalmennatryggingagjaldsinsYannigaWhiWsWarnefnda  gjaldverWihkkaWr4,84%4,99%afgjaldstofniskv.III.kaflalaganna.samatmaer  lagttilaWatvinnutryggingagjaldiWverWilkkaWr0,8%0,65%afgjaldstofniskv.III.kafla `  laganna.XessitilfrslamunleiWatiltekjuskerWingarhjAtvinnuleysistryggingasj;Wium750 S+! millj.kr.rsgrundvelli.EngusWurertlaWaWgetasj;WsinstilaWgreiWaatvinnuleysis " tryggingarskerWistekkimiWaWviWYaWatvinnustandsemopinberarsprgerarWfyrir # komandirum.  $   AlmennatryggingagjaldiWskiptistmillifimmverkefnaenskiptinginernnarkveWin !W% 1.!5.tlul.2.mgr.3.gr.lagaumtryggingagjald.XarmeWalerkveWiWaWVinnueftirlitrk J""& isinsfisinnhlutalltaW0,08%afgjaldstofniskv.III.kaflalagannaenhlutfalliWernnar #' kveWiWreglugerWsemflagsmlarWherrasetursamrWiviWstj;rnstofnunarinnarfyrir #( eittrsenn.HinsWaririhefurYettahlutfallveriWkveWiW0,048afgjaldstofniskv.III. $ ) kaflalaganna.MeWfrumvarpiYessuergertrWfyriraWfjrhagsrammistofnunarinnarverWi v%N!* kvarWaWurfjrlgumrhvertenstofnuninhafiekkimarkaWantekjustofnsemtengistgjald A&"+ stofnitryggingagjaldsinseinsogveriWhefur.ErYvlagttilaW1.tlul.2.mgr.3.gr.laganna  '", umtryggingagjaldverWifelldurbrottsemogaWbreytingarverWigerWartilsamrmis3. '#- mgr.74.gr.laganr.46/1980,umaWbnaW,hollustuhttiogryggivinnustWum,meWsW (z$. aribreytingum,erfjallarumfjrmgnunrekstristofnunarinnar.GerterrWfyriraWframan ( greindbreytingmuniekkihafahriftekjurtilVinnueftirlitsrkisinsendaeinungistlaW  aWrekstrarkostnaWurstofnunarinnarverWiframvegisgreiddurrrkissj;Wi;hWtekjustofni  tryggingagjaldsins. a   SamhliWaYessumbreytingumerjafnframtlagttilaWrWstfunalmennatryggingagjaldsins T, tilFWingarorlofssj;WsverWibreyttYannigaW1,08%afgjaldstofniskv.III.kaflalagannaum  tryggingagjaldrennitilsj;WsinsstaW0,85%semner.Sbreytingsvarartilhkkunar  almennatryggingagjaldinuogtilfrslufjrhagsrammaVinnueftirlitsrkisinsinnanfjrlaga.   ErtlaWaWframangreindarbreytingarmunitryggjaafkomuFWingarorlofssj;WsmiWaWviW  X nveranditgjld. K #    Um14.gr.    Q  kvWiYettaYarfnastekkiskUringa.    Fylgiskjal.   E { AU?) dE> A^{ E   {  FjrmlarWuneyti, nF fjrlagaskrifstofa: 9    Umsgnumfrumvarptillagaumbreytingulgumnr.95/2000,  umfWingar-ogforeldraorlof,oglgumnr.113/1990,umtryggingagjald, r meWsWaribreytingum,o.fl.  e= ?S  TilgangurinnmeWbreytingumlgumumfWingar-ogforeldraorlof,nr.95/2000,eraW 0 styrkjastoWirfWingarorlofskerfisinsmeWYvannarsvegaraWtryggjafrekarafjrmagninn  sj;WinnmeWbreytingumfjrmgnunhansoghinsvegaraWdragartgjldummeW  breytingumfWingarorlofskerfinusjlfu.0fyrstalagierkveWiWumaWgreiWslurgetialdrei i orWiWhrrien480.000kr.mnuWi,engreiWslurtilforeldrameW600.000kr.eWalgri \4 mnaWartekjurverWafram80%afmeWaltaliheildarlaunaviWmiWunartmabilinu.0Wrulagi ' erlagttilaWviWmiWunartmabilsemmeWaltalafheildarlaunumerreiknaWtfrverWilengt  r12mnuWum24mnuWiundanfWingarribarnseWaYvrierbarnkemurinn  heimiliviWttleiWingueWavaranlegtf;stur.0YriWjalagierlagttilaWuppgjrFWingar `  orlofssj;WsmiWistviWsamatmabilogskattframtlogergertrWfyriraWtmabiliWmiWist S+! viWlaunagreiWslurheilualmanaksri.0fj;rWalagieraWfinnafrumvarpinukvWier " heimilarskuldajfnunmillitgreiWsluskattkerfisinsogofgreiWsluFWingarorlofssj;Ws.0 # fimmtalagierulagWartilfrumvarpinuUmsarbreytingareinstkumkvWumlagannasem  $ tlaWeraWtryggjasessiframkvmdlaganna.GerterrWfyriraWYessarbreytingarleiWitil !W% 150m.kr.lkkunartgjldumsj;Wsins. J""&   MeWbreytingumlgumumtryggingagjald,nr.113/1990,ersamsetningutrygginga #' gjaldsbreytttilaWtryggjafjrmgnunFWingarorlofssj;Ws.Samkvmtlgunumertrygg #( ingagjaldsamsettrtveimurgjldum,almennutryggingagjaldiogatvinnutryggingagjaldi. $ ) AtvinnutryggingagjaldiWer0,8%afgjaldstofniogalmennttryggingagjald4,84%afgjald v%N!* stofni.0frumvarpinuerlagttilaWatvinnutryggingagjaldiWverWi0,65%ogalmennatrygg A&"+ ingagjaldiW4,99%.ViWYessabreytinguergertrWfyriraWtekjurAtvinnuleysistrygginga  '", sj;Wslkkium750m.kr.rlega.MgerarWfyriraWnsturumverWisj;Wurinnsemnst '#- jafnvgieWamunigangaeignirsnar.JafnframtergertrWfyrirfrumvarpinuaWhlutur (z$. FWingarorlofssj;Wsskv.3.gr.gildandilagahkkir0,85%1,08%afgjaldstofniskv.III. ( kafla.LoksergertrWfyriraW0,08%hluturVinnueftirlitsinsskv.3.gr.lagannafalliniWur  ogaWfjrhagsrammistofnunarinnarverWikvarWaWurfjrlgumhverjusinni.Hlutur  VinnueftirlitsinsaftryggingagjaldihefurekkiveriWfullnUtturfyrirstofnuninaundanfarinr a oghefurveriWkveWinnmeWreglugerW0,048%afgjaldstofniskv.III.kaflalaganna.Shluti T, semekkihefurveriWnUtturafVinnueftirlitirkisinsrennurtilTryggingastofnunarrkisins  skv.3.gr.gildandilaga.NergertrWfyriraWYessi0,08%semerutluW,miWaWviW  gjaldstofntryggingagjaldsfjrlgum2004,u.Y.b.400m.kr.,rennibeintFWingarorlofs   sj;W.  X   AllsertaliWaWhriffrumvarpsinsverWitilYessaWstaWaFWingarorlofssj;Wsstyrkistum K #  1.300m.kr.viWYessarbreytingarverWiYaW;breyttaWlgum.BtgjldFWingarorlofssj;Ws    verWaum150m.kr.lgrienannarshefWiorWiWogbreytingverWurrWstfunmarkaWra    tekjustofnarkisins.