WPC whۇ'yLa^h))]xߎ_I7ڈ$]1n~>ŃD0Hl+6#aSZ]իpͲ bmF}TKO\N$FOiX5.18)שIxOc0]pՇ]6LƉzKfMAf;5SC~Tx]!Üݙ5 l&iA.[:e,F๞5I5*gPG ǛQ0.Gi#`}&!Ǫ7ݟ L\T% >ju$.t [M5!s+jjX)oewۈtђhn7k3gUe~~x KE+iR.y XV`SLd8XǡZJ6YveF?XȊb+sStƎ,c"UkNt % 0 Y#! ^^@ mw4^  D-( 0UZ 0rU !!" 09m# A# 0Q$ 01% 0& 0& 0' 0( 0d) 0C2* 0u* 0F+ 0, 0, 0- 0l. 0./ 0/ 0@0 00 01 02 0H3 0 4 04 05 0J6 0<7 1=7 727 0^7 1T99 72>7!?EX@iZ@EKhKh4Q 1V'W 0\ 72]h]i!c 0~hhijpnhsssshBy 0~ 0Bh 0Ye B AMۋ 0N(v6N13hiV 1s 0v 0vr D5 0v 0K 0 0B` 0?u 0 0w A* 0 0ff 1u++{{{{{{{{{{{{{{{{{ 72xxx 0 16 0U":M B#- 0 0D 17 DE 0)9 0mC&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\mimir.althingi.is\Austurstr 10 3h lp400\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptUӋ0ό|)rirs?g0s 3|xLevel 1Level 2Level 3Level 4Level 5)!dxdx*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.<D:QuickFormat1XXXX?XXcb    dXXXX?XXcb    d(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. .IISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @   b  .I(  *  )  0  _Enginstj;rnskipulegskilyrWigefintilkynna.6a. - e4)ISUS.,,,..X`XXX? bXX`-?vbX-#ggdd  ISIS,.   _Ԁ _ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  1  )0    _StjtW.EBL317,16.11.1990,bls.57. ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  2  )0    _StjtW.EBC42,15.2.1993,bls.75oglitsemvar  skilaW14.ma2003(hefurennekkiveriWbirt 3 Stj;rnartWindumESB).   ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  3  )0    _StjtW.EBC223,31.8.1992,bls.42. ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  4  )0    _StjtW.EBC128,16.5.1983,bls.51.0bCSY_ekqw}Numbers 2Numbers1)a)1)1)1)1)1)1) ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  1  )0    __StjtW.EBC99,21.4.1992,bls.17ogStjtW.EBC  236,31.8.1993,bls.17.4;;2meginml     UK    US   @ ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  5  )0    _StjtW.EBC246,14.9.1987,bls.94. _ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  6  )0    _StjtW.EBC158,26.6.1989,bls.380.6$$4Body Text  XXX   ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  7  )0    _StjtW.EBC61,28.2.1994,bls.231. `ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  8  )0    _StjtW.EBC313,12.10.1998,bls.234. ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  9  )0    _StjtW.EBL294,10.11.2001,bls.1. ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  10  )0 t   _StjtW.EBL199,31.7.1985,bls.1.<pp:footnote,tex    5+ 4 <DL5 IS www   US   5+ 4 <DL5<:footnote1,re ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  11  )0 t   _lyktunsemallsherjarYingiWsamYykkti88.alls  herjarfundiSameinuWuYj;Wanna19.desember2001 3 (A/RES/56/114). ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  1  )0    _StjtW.EBL207,18.8.2003,bls.25.64Hyperlink     d cfA<< c(O$ ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  2  )0    _StjtW.EBL65,14.3.1968,bls.8.Tilskipuninnivar  sWastbreyttmeWaWildarlgunumfr1994. ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  3  )0    _StjtW.EBL222,14.8.1978,bls.11.Tilskipuninnivar  sWastbreyttmeWtilskipun2001/65/EB(StjtW.EBL 3 283,27.10.2001,bls.28). ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  4  )0    _StjtW.EBL193,18.7.1983,bls.1.Tilskipuninnivar  sWastbreyttmeWtilskipun2001/65/EB. ^ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  5  )0    _StjtW.EBL126,12.5.1984,bls.20. _ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  6  )0    _StjtW.EBL395,30.12.1989,bls.36. ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  7  )0    _StjtW.EBL372,31.12.1986.TilskipuninnivarsWast  breyttmeWtilskipun2001/65/EB.ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1. ISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ @?@ bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @    b`=?Z_2t1L9?vb`  (  8  )0    _StjtW.EBL228,11.8.1992,bls.1.Tilskipuninnivar  sWastbreyttmeWtilskipun2002/13/EB(StjtW.EBL 3 77,20.3.2002,bls.17).(N34$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,.      (N34$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,.      UUUU)!dxdx(N34$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,.      ( $ Figure  1  (Z3|$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,.       d <:footnote ref(M0J$2  0  .3  0 ` <00:footnote tex   UK  US   (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a) .IISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @   b  .I(  1  )  ___ԀStjtW.EB_8_ԀogEESviWbtirviWStjtW.ESBnr._8_,_8_,bls._8_._ .IISUS.,,,..T@RV6&A4X3' Letter6&A43'TX`XXXT@RV6&A4V6&A46&A46&A4T@@ ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,. @ @   b  .I(  2  )  ݀_StjtW.ESBL207,18.8.2003,bls.1.qi)H"" Mo4fyrirs?gnfyrirs?gn  d  d gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)V~,.I6footnote9sneWanmlsgr 9pt ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,.      b(  0  )ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXX ? bXX`-?vbX-#ggdd  8zdXXd8   4cp Z "Times Regular)Hairline d(`H2$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,.          0  bԀ(#$  0  0&GIOU[cksystafl-svigia)i)i.(1)(a)(i)1)a) - a4'ISUS.,,,..X`XXX? bXX`-?vbX-#ggdd  ISIS,.   _ԀU?Thin Bottom!dxdxr*,6footnote8sneWanmlsgrein 1 8pt tv1dlka ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdXXd8ISIS,.       b`=?Z_2t1L9?vb`(  0  )0  ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXX ? bXX`-?vbX-#ggdd  8zdXXd8   2;0level1a2  a  )3  0  !ISUS.,,,..TRV6&A4X3' Letter6&A43'TX`XXXTRV6&A4V6&A46&A46&A4T ? bXX`-?vbX-#ggdd  8zdd8ISIS,.      _ _ikmo(%03q9=P 130.lggjafarYing2003!2004. ( _Xskj_.1479"961.ml.      b@  Tillagatil_Yingslyktunar_#b  հ#   umstaWfestingukvrWunarsameiginlegu_EES_Ԅnefndarinnarnr.15/2004,umbreytingu   _XXII_.viWauka(_Flagarttur_)viW_EES_Ԅsamninginn.  X @W W (LgWfyrirAlYingi130.lggjafarYingi2003!2004.)      AlYingilyktaraWheimilarkisstj;rninniaWstaWfestafyrir0slandshndkvrWunsam   eiginlegu_EES_Ԅnefndarinnarnr.15/2004fr6.febrar2004,umbreytingu_XXII_.viWauka wO  (_Flagarttur_)viW_EES_Ԅsamninginnfr2.ma1992,ogfellainnsamninginnreglugerWrWs B  ins(_EB_)nr.1435/2003fr22.jl2003umsamYykktirfyrirevr;psksamvinnuflg(_SCE_).    @NN#dggAthugasemdirviW_Yingslyktunartillgu_ԀYessa.#ggd Ԉ {   1.Inngangur.  nF   MeW_Yingslyktunartillgu_ԀYessarierleitaWheimildarAlYingistilstaWfestingarkvrWun 9 sameiginlegu_EES_Ԅnefndarinnarnr.15/2004fr6.febrar2004,umbreytingu_XXII_.viW  auka(_Flagarttur_)viW_EES_Ԅsamninginnfr2.ma1992,ogtilaWfellainnsamninginn  reglugerWrWsins(_EB_)nr.1435/2003fr22.jl2003umsamYykktirfyrirevr;psksam r vinnuflg(_SCE_) e=   kvrWunYessikallarlagabreytingarhrlandiogvartekinafsameiginlegu_EES_Ԅ 0 nefndinnimeW_stj;rnskipulegum_Ԁfyrirvaraaf0slandshlfu.0tillguYessariergerWnnari  greinfyrirYvhvaWfelstslkumfyrirvara,sbr.103.gr._EES_Ԅsamningsins.JafnframtergerW  greinfyrirefniYeirrarreglugerWarsemhrumrWir.GerWYessifelurekkisrbreytingar i Yeimmeginreglumsem_EES_Ԅsamningnumfelast. \4   kvrWunsameiginlegu_EES_ԄnefndarinnarsemhrumrWirerprentuWsem_fylgiskjal_ ' meWtillguYessarisamtgerWinnisjlfri.   2.Um_stj;rnskipulegan_Ԁfyrirvara.  `    kvarWanirsameiginlegu_EES_ԄnefndarinnarumbreytingarviWaukumeWab;kunumviW S+! _EES_Ԅsamninginneru_Yj;Wrttarsamningar_.SamkvmtsamningnumerekkigertrWfyrirYv " aWkvrWunumskveWiWumaW_gildistaka_ԀYeirragagnvart_aWildarrkjunum_ԀshWstaW # festinguYeirraheimafyrir.XrverWameWWrumorWumskuldbindandifyrir_aWildarrkin_Ԁum  $ leiWogYrhafaveriWteknarnemaeitthvert_aWildarrkjanna_Ԁbeitiheimild103.gr._EES_Ԅ !W% samningsinstilaWgerafyrirvaraumaWkvrWungetiekkiorWiWbindandistraxvegna_stj;rn J""& skipulegra_ԀskilyrWaheimafyrir.HafarkinsexmnaWafrestfrtkukvrWunarsameigin #' legunefndinnitilaWafltta_fyrirvaranum_.MeWYessuervsaWtilnauWsynlegsatbeina_Yj;W #( Yinga_Ԁ_aWildarrkjanna_Ԁogafhlfu0slandshefurfyrirvaraYessumYveinungisveriWbeittYegar $ ) lj;steraWkvrWunkallarlagabreytingar.AlmennthefurekkiveriWleitaWsrstakssam v%N!* YykkisAlYingisWuren_stj;rnskipulegum_ԀfyrirvaraeraflttheldurltiWviWYaWsitjaaW_Al A&"+ YingihafisamYykktnauWsynlegarlagabreytingarvegna_innleiWingar_ԀkvarWana.Xettafelur  '", srnokkurtfrvikfralmennrimeWferWvegnastaWfestingar_Yj;Wrttarsamninga_ԀYarsemat '#- _beinaAlYingiserkrafistensrskUringarsrstWukvarWanasameiginleguEESnefndar 1 innarmeWalYj;Wrttarsamninga.Hinsvegarhafanokkrir;kostirfylgtYessufyrirkomulagi.  MYarhelstnefnaannarsvegaraWnokkuWmismunandiermeWhvaWahttiYaWhefurkomiW  framlagafrumvrpumhvernigYautengjasttilteknumkvrWunumsameiginleguEESnefnd a arinnaroghinsvegaraWmeWYessariaWferWhefurskortaWAlYingihafiveriWgefinnkostur ], aWtakabeinaafstWutilstaWfestingareinstakrakvarWananefndarinnar.0vissumtilvikum ( hafakvarWanirsameiginleguEESnefndarinnarkveWiWumaWbttsviWEESsamninginn  tiltekinniEBgerWsemekkiWlastgildiinnanEvr;pusambandsinsfyrreneinhverjummissir   umeWajafnvelrumseinna.SamkvmtEESsamningnumer0slandskuldbundiWtilaWtaka  X endanlegaafstWutilYesshvortslkgerWverWihlutisamningsinsinnansexmnaWafrtku T #  kvrWunarinnarsameiginleguEESnefndinnienhefursamasvigrmognnuraWildarrki    samningsinstilaWinnleiWaviWkomandigerWlandsrtt.FramaWYessuhefWieinaleiWinveriW    saWsetjalgtilinnleiWingarYessaragerWainnansexmnaWafrestsinsenYaulghefWuY   aWsjlfsgWuekkiYurftaWtakagildifyrrentluWumgildistkudegigerWarinnar.Xettaer O  mjg;heppilegleiWYarsemviWundirbningslkrarlagasetningareroftogtWumhorfttil K  fordmaerlendisfrenYareraWjafnaWiekkihugaWaWslkrilagasetningufyrrennrdregur   gildistkuviWkomandigerWar.AWYessarileiWslepptriereinaleiWintilaWvirWasamnings   skuldbindingar0slandsaWleitasrstakssamYykkisAlYingisformiYingslyktunar. {    AWlluYessuvirtuhefuralmennmeWferWYeirrakvarWanasameiginleguEESnefndarinn wF arYarsem0slandhefurgertstj;rnskipuleganfyrirvaraveriWfrWtilsamrmisviWmeWferW B Yj;Wrttarsamninga.0YvfelstaWalmennterleitaWsrstaklegaeftirsamYykkiAlYingistil   staWfestingarsrhverrikvrWunsameiginleguEESnefndarinnarsemstj;rnskipulegurfyrir  varihefurveriWgerWurviW.SlkssamYykkiserleitaWformiYingslyktunarenviWeigandi r rWuneytimunusamhliWaundirbanauWsynlegfrumvrptillagabreytinga.Jafnframthefur n= YeirrifstuvinnuregluveriWkomiW,meWvsantil24.gr.lagaumYingskpAlYingis,aWhaft 9 verWisamrWviWutanrkismlanefndumefniYessarakvarWanameWanYreruundir  bningsstigi.   3.ReglugerWrWsins(EB)nr.1435/2003fr22.jl2003umsamYykktirfyrirevr;psk e4 samvinnuflg(SCE).  0   0megindrttumfelstreglugerWinniaWsamvinnuflgum,semstarfaviljafleirieneinu  rkiEvr;pskaefnahagssvWinu,gefstkosturaWstofnaevr;psktsamvinnuflagsamkvmt  kveWnummeginreglumreglugerWinniumflginogtilskipuninniumaWildstarfsmannaaW `  flgunum.GetaflginYstarfaWgrundvelliYessarameginreglnaumstj;rn,aWildstarfs \+! mannao.fl.,nokkurraviWb;tarkvWalandslgumskrningarrkisogflagssamYykktasinna '" staWYessaWsamvinnuflgstofnitibWrumrkjumEvr;pskaefnahagssvWinuog # YurfiYaWstarfagrundvellimjgmismunandilandslagaYeimrkjum.XessinUikosturer  $ talinnleiWatilminnistj;rnunarkostnaWarogskriffinnskuogmeirisamkeppnishfnisam !W% vinnuflagaEvr;pskaefnahagssvWinu.UnntverWuraWstofnaevr;psktsamvinnuflagmeW S""& mismunandihtti. #'   LgfestaYarfreglugerWinameWsrstkumlgumumevr;psksamvinnuflgaukYesssem #( lginmundugeymaviWb;tarkvWi,einkumvegnasrstakraheimildatilhandarkjum. $ ) EinnigergertrWfyrirlagafrumvarpiflagsmlarWherraumaWildstarfsmannaaWevr;pskum %N!* samvinnuflgumogjafnvelWrufrumvarpiviWskiptarWherraumbreytinguUmsumlgum. J&"+   RttYykiraWtakaframhraWviWstofnunevr;pskssamvinnuflagsYurfasamkvmttil '", skipuninniaWfaraframviWrWursamninganefndumYtttkustarfsmannaflaginusr '#- stakrifulltranefndallrastarfsmannasemeraWskilinfrstj;rnflagsins.Efsamkomulag 1 nstekkigildakveWnarmeginreglurviWaukatilskipunarinnar.AWildstarfsmannafelst  YvaWstj;rnendurfyrirtkisinsgefifulltrumstarfsmannafulltranefndreglulegaskUrslur,  hafireglulegtsamrWviWYoggefiYeimupplUsingarumnnartiltekinatriWi,m.a.uppsagnir. a MismunandireglurgetagilteftirYvhvernigaWildstarfsmannaerhttaWYeimlndumsem ], stofnunflagsinssnertir. (  FylgiskjalI. T #    AU:) dE?P A^        Mo  d  Mo 4  KVRVUNSAMEIGINLEGUEESNEFNDARINNAR   nr.15/2004Mo 4G4݌ O  Ќ  d  Mo  d  Mo 5  fr6.febrar2004Mo 5J5݌ ~  Ќ  d  Mo  d  Mo5  umbreytinguXXII.viWauka(Flagarttur)viWEESsamninginn Mo56݌   Ќ  d  SAMEIGINLEGAEESNEFNDINHEFUR,  meWhliWsj;nafsamningnumumEvr;pskaefnahagssvWiW,einsoghannvaraWlagaWurmeW n= b;kunumbreytingusamningnumumEvr;pskaefnahagssvWiW,ernefnisthreftir 9 ?samningurinn ,einkum98.gr.,  ogaWteknutillititileftirfarandi: i 1)0  0XXII.viWaukaviWsamninginnvarbreyttmeWkvrWunsameiginleguEESnefndarinnar 0 nr.176/2003fr5.desember2003(s #  1      ). 2)0  0ReglugerWrWsins(EB)nr.1435/2003fr22.jl2003umsamYykktirfyrirevr;psk ` samvinnuflg(SCE)(t5 #  2      )skalfelldinnsamninginn.\+ KVEVIVEFTIRFARANDI:  Mo  d  Mo";  1.gr.Mo";_;݌ W! Ќ  d  EftirfarandiliWurbtistviWeftirliW10b(reglugerWEvr;puYingsinsogrWsins(EB)nr.  " 1606/2002)XXII.viWaukaviWsamninginn: !Q# ?10c.0  0v 32003R1435: ReglugerWrWsins(EB)nr.1435/2003fr22.jl2003umsamYykktir #% fyrirevr;psksamvinnuflg(SCE)(StjtW.EBL207,18.8.2003,bls.1). #&vv Mo  d  Mo=  2.gr.Mo==݌ y%H!( Ќ  d  0slenskurognorskurtextireglugerWar(EB)nr.1435/2003,semverWurbirturEESviWbti 1 viWStj;rnartWindiEvr;pusambandsins,telstfullgiltur.  Mo  d  MoW?  3.gr.MoW??݌ a Ќ  d  kvrWunYessiWlastgildihinn7.febrar2004aWYvtilskilduaWallartilkynningarsam  kvmt1.mgr.103.gr.samningsinshafiveriWsendarsameiginleguEESnefndinni(*!7 #  *      ). [ Mo  d  MoA  4.gr.MoAA݌ "  Ќ  d  kvrWunYessiskalbirtEESdeildStj;rnartWindaEvr;pusambandsinsogEESviWbti Q  viWYau.    GjrtBrussel6.febrar2004.   - ?%?vb-  FyrirhndsameiginleguEESnefndarinnar H    FormaWur     PrinsNikulsafLiechtenstein tC   Ritarar o   sameiginleguEESnefndarinnar k:   .Hovdkinn % M.Brinkmann  1?vb?v.C1   =P =  =  FylgiskjalII. 1 mAU:) dE?- A^m   &  db   REGLUGERVRVSINS(EB)nr.1435/2003 a fr22.jl2003 o umsamYykktirfyrirevr;psksamvinnuflg(SCE) 'E } RF(??(W4?vbEI"?vbWRVEVR:PUSAMBANDSINSHEFUR,   meWhliWsj;nafstofnsttmlaEvr;pubandalagsins,   einkum308.gr.,  Q  meWhliWsj;naftillguframkvmdastj;rnarinnar  _  (*?A #  1      ), :  meWhliWsj;naflitiEvr;puYingsins(< #  2      ׀), H  meWhliWsj;naflitiefnahags-ogflagsmlanefndar V%  Evr;pubandalaganna(> #  3      ),   ogaWteknutillititileftirfarandi:    @(b00_ikmo"i0J"  i0JK2b  1  )3  Ԉ0    Evr;puYingiWsamYykkti13.aprl1983lykt  unumsamvinnuflgEvr;pubandalaginu(?9 #  4      ),  9.jl1987lyktunumframlagsamvinnu p? flagatilbyggWaYr;unar(D #  5      ),26.ma1989  lyktunumhlutverkkvennasamvinnuflg  umogstaWbundnumframtaksverkefnumat n= vinnumlum(Eu #  6      ),11.febrar1994umframlag  samvinnuflagatilbyggWaYr;unar(G #  7      )og18.  september1998umhlutverksamvinnuflaga l; aukinniatvinnuYtttkukvenna(H #  8      ).i0JKK݌ Ќ  "i0J"  i0JP2b  2  )3  Ԉ0    TilkomainnrimarkaWarinsogYrefnahags $ leguogflagsleguframfarirsemhannhefur  frmeWsrgervlluBandalaginuleiWirekki xG einungistilYessaWryWjaYarfviWskiptahindr " unumrvegi,heldureinnigaWlagaverWur  skipulagframleiWsluaWaWstWumBandalag vE inualmennt.XessvegnaskiptirYaWmiklumli    aWflg,hverskonar,Yarsemstarfsemintak !  markastekkiviWaWsinnaYrfumhverjumtC" staW,getigerttlanir& T  ogendurskipulagtstarf  " semisnaBandalagsvsu.'T Si0JPP݌t C# Ќ  "i0J"  i0JT%J2b  3  )3  Ԉ0    LagarammiviWskiptaBandalaginubyggist  Q$ ennaWmiklumhlutainnlendumlgumog , % samsvararYvekkiYeimefnahagsrammasem  & YarfaWveraumYr;unviWskiptaefmarkmiWin, O ' semsetterufram18.gr.sttmlans,eigaaW * ( nst.Slktstanderveruleghindrunvegi  ) fyrirYvaWmyndaWirsuh;parflagafrmis ~M * munandiaWildarrkjum.i0JTT݌( + Ќ  "i0J"  i0JW%J2b  4  )3  Ԉ0    RWiWhefursamYykktreglugerW(EB)nr. 6, 2157/2001(I #  9      )YarsemrekstrarformEvr;pu - flaga(SE)aWlgumerkveWiWsamrmi Y. viWmeginreglurumhlutaflg.SreglugerW 4/ erY;ekkisniWinaWsreinkennumsamvinnu 0 flaga.i0JWW݌W1 Ќ  "i0J"  i0JZ%J2b  5  )3  Ԉ0    X;ttevr;psk,fjrhagsleghagsmunaflg e2 (EEIG),semkveWiWerumreglugerW(EBE) @3 nr.2137/85(M# #  10      ),veitifyrirtkjummguleika 4 YvaWstyWjasameiginlegaviWtiltekinnhluta c5 afstarfseminni,envarWveitaumleiWsjlfstWi > 6 sitt,uppfyllaYauekkiYausrstkuskilyrWi 7 semgildaumsamvinnuflg.i0JZLZ݌a8 Ќ  "i0J"  i0J#]%J2b  6  )3  Ԉ0    Evr;pubandalaginuermikiWmunaWtryggja o9 jfnsamkeppnisskilyrWiogstuWlaaWefna J: hagsYr;unBandalaginusjlfuogskalYaWsj ; tilYessaWviWeigandilggerningarsutilfyrir m< samvinnuflg,semerualmenntviWurkennt H= flagsformllumaWildarrkjunum,semauW > veldaYeimaWYr;astarfsemisnayfirlanda k? mri.SameinuWuYj;Wirnarhafahvattrkis F @ stj;rnirallrarkjatilaWtryggjahagstttum  A hverfiYarsemsamvinnuflggetastarfaW !iB samagrundvelliogfyrirtkimeWWru D"C  rekstrarformi(R #  11      ).i0J#]P]݌$"D  $Ќ  "i0J"  ݀i0Ja2b  7  )3  Ԉ0    & T  Samvinnuflgerufyrstogfremsth;paraWila 1 eWalgaWila'T13bsemstarfaeftirsrstkum  rekstrarreglumsemerufrbrugWnarreglum T annarraaWilaatvinnulfsins.XarmeWaleru / meginreglurumlUWrWislegtskipulagog  stj;rnogrttltathlutunhreinumhagnaWi R fjrhagsrinu.i0Jaa݌- Ќ  "i0J"  i0JTd2b  8  )3  Ԉ0    Xessarsrstkumeginreglurbyggjasteinkum ;  YvaWmeginherslaerlgWeinstaklinginn   ogendurspeglastYaWsrstkumreglumum  ^  flagsaWild,rsgnogbrottvsunYarsemmlt 9   erfyrirumreglunaum?eittatkvWimann     ogaWatkvWisrttursbundinnviWeinstak  \  linginn,semhefurYauhrifaWflagsaWilar 7   hafaenganrttyfireignumsamvinnuflagsins.i0JTdd݌  Ќ  "i0J"  i0J\g2b  9  )3  Ԉ0    Stofnfsamvinnuflagaerformihlutaogf   lagsaWilargetaveriWhvortheldursemerein h  staklingareWafyrirtki.XessirflagsaWilar C  getaveriW,aWlluleytieWaaWhlutatil,viW   skiptamenn,starfsmenneWabirgjar.Xegarf f  lagsaWilar,semerusjlfirfyrirtkiformi A samvinnuflags,stofnasamvinnuflagtelst  YaWvera?afleitt eWa?annarsstigs samvinnu d flag.0sumumtilvikumgeturY;tiltekiWhlut ? fallafflagsaWilumsamvinnuflagsveriWfjr  festar,semnUtasrekkiYj;nustuYess,eWa b YriWjuaWilarsemnj;tag;WsafstarfsemiYess =  eWavinnafyrirYaW.i0J\gg݌ Ќ  "i0J "  i0JkDD2b  10  )3  Ԉ0    Evr;psktsamvinnuflagskalhafaYaWaW  meginmarkmiWiaWuppfyllaYarfirflagsaWila n sinnaog/eWaaWYr;aatvinnustarfsemiYeirra I og/eWaflagsstrfsamrmiviWeftirfarandi  meginreglur:i0Jkl݌l  Ќ  0  0"0vstarfsemiflagsinsskalrekingrundvelli z! gagnkvmsvinningsflagsaWilaYannig U$" aWvinningurhversflagsaWilaafstarf # semiflagsinsssamrmiviWYtttku x$ hans,S"%vv 0  0"0vflagsaWilarevr;pskasamvinnuflaginu a0& skulueinnigveraviWskiptamenn,starfs  ' menneWabirgjareWaYeirsemkomaaW  ( starfsemiYessmeWWrumhtti,_!.)vv 0  0"0vstj;rnskalskiptastaWjfnumilliflags m"<* aWilaenY;eruveginatkvWiviWat #+ kvWagreiWsluleyfilegtilaWendurspegla #, framlagflagsaWilannatilevr;pskasam k$: - vinnuflagsins,% .vv 0  0"0vvextiraflnumoghlutafskuluveratak #&!/ markaWir,&"0vv 0  0"0vhagnaWiskalthlutaWhlutfalliviWviW '#1 skiptiviWevr;pskasamvinnuflagiWeWa(T$2vv hannnotaWurtilaWmtaYrfumflags 12 aWila,3 0 J 0JJ"0engartilbnartakmarkanirskuluveraf 4 lagsaWild,b5 0 J 0JJ"0viWflagsslitskalthlutahreinnieignog p6 varasj;Wumsamkvmtmeginreglunnium K7 ;vilhallathlutun,Y.e.tilannarssam 8 vinnuflagssemhefursvipuWmarkmiWeWa  n9 meWalmannahagsmuniaWleiWarlj;si.I : "i0J "  i0JSvzz$J2b  11  )3  Ԉ0    Einsogsakirstandaersamvinnayfirlanda W &; mrimillisamvinnuflagaBandalaginu  < erfiWleikumbundinvegnalagalegraogstj;rn  z= sUslulegravandkvWasemberaWupprta U $ > markaWinlandamra.i0JSvv݌ ? Ќ  "i0J "  i0JXxzz$J2b  12  )3  Ԉ0    InnleiWingevr;pskurekstrarformiaWlgum   @ fyrirsamvinnuflg,sembyggtersameigin  A legummeginreglumentekurtillittilsr a0 B einkennaYeirra,ttiaWgeraYeimkleiftaW   C starfautanlandamrasnseiginlandsllu  D yfirrWasvWiBandalagsinseWahlutaYess.i0JXxx݌_.E Ќ  "i0J "  i0Jzzz$J2b  13  )3  Ԉ0    MeginmarkmiWiWmeWYessarireglugerWeraW m<F geraeinstaklingum,meWbsetumismunandi G aWildarrkjum,eWalgaWilum,semstofnaWir H erusamkvmtlgummismunandiaWildar k:I rkja,kleiftaWstofnaevr;psktsamvinnuflag. J XaWskapareinnigYannmguleikaaWkoma K f;tevr;pskusamvinnuflagimeWsamruna i8L tveggjasamvinnuflaga,semfyrireru,eWa M meWYvaWbreytainnlendusamvinnuflagi N yfirnUjaformiWnYessaWsltaYvfyrstef g6O YaWsamvinnuflaghefurskrWaskrifstofuog P aWalskrifstofueinuaWildarrkiogstaWfestu Q eWad;tturfyrirtkiWruaWildarrki.i0Jzz݌e4R Ќ  "i0J "  i0JDzz$J2b  14  )3  Ԉ0    XareWevr;psksamvinnuflgerusrkennandi sBS fyrirBandalagiWhafakvWiYessararreglu T gerWarumraunverulegtaWseturevr;pskra U samvinnuflagahvorkihriflgaWildarrkj q@V annanforgangframyfiraWrarheimildir W Bandalagsinsumflagarttsemhugsanlega X YarfaWveljaum.i0JDq݌o >Y Ќ  "i0J"  i0Jہzz$J2b  15  )3  Ԉ0    XegartalaWerumstofnfYessarireglugerWer }!LZ eingnguttviWskrWstofnf.XaWhefurekki '"[ hrif;skiptar,sameiginlegareignireWa "\ hlutafevr;pskasamvinnuflagsins.i0Jہ݌{#J] Ќ  "i0J"  i0Jăzz$J2b  16  )3  Ԉ0    XessireglugerWtekurekkitillagaWrum $X ^ sviWumsvosemskattalaga,samkeppnislaga, 3%!_ hugverkarttareWagjaldYrotalaga.kvWi %!` lgumaWildarrkjannaogBandalagsinsgilda &V"a YvframangreindumsviWumogWrum 1'#b sviWumsemYessireglugerWtekurekkitil.i0Jă݌$'#c $Ќ  "i0J"  i0J;DD2b  17  )3  Ԉ0    0tilskipun2003/72/EB(S #  1      )ermltfyrirum 1 reglurumaWildstarfsmannaaWevr;pskum  samvinnuflgumogeruYaukvWi;aW T skiljanlegviWb;tviWYessareglugerWogskal / beitaYeimsamhliWahenni.i0J;h݌ Ќ  "i0J"  i0JDD2b  18  )3  Ԉ0    SvovelhefurmiWaWleiWisviWsamrmingu  innlendsflagarttaraWsumumsviWum,Yar ` semekkierYrfsamrmdumBandalagsregl ;  umumstarfsemievr;pskusamvinnuflaganna,   erunntaWvsatiltiltekinnalagakvWa  ^  hliWstWanhttaWildarrkinuYarsemevr 9   ;pskasamvinnuflagiWhefurskrWaskrifstofu,    semhafaveriWsamYykkttilframkvmdar  \  eftirfaranditilskipunumumflg,YareWYessi 7   kvWierusniWinaWYvfyrirkomulagisem   gildirfyrirevr;psksamvinnuflg,einkum:i0Jۈ݌Z  Ќ  0  0"0vfyrstutilskipunrWsins68/151/EBEfr9. h  mars1968umsamrminguverndar C  rWstafana,semtlaWeraWverajafngildar   bandalaginuogaWildarrkikrefjastaf f  flgumskilningiannarrarmlsgreinar A 48.gr.sttmlans,tilaWverndahagsmuni  flagsmannaogannarra(X# #  2      ),dvv 0  0"0vfj;rWutilskipunrWsins78/660/EBEfr r 25.jl1978umrsreikningaflagaaftil M tekinnigerW(Y_ #  3      ),vv 0  0"0vsjundutilskipunrWsins83/349/EBEfr  13.jn1983umsamstWureikninga([9 #  4      ),~vv 0  0"0vttundutilskipunrWsins84/253/EBEfr  10.aprl1984umlggildingueinstaklinga g6 semfaliWeraWannastlgmltaendur  skoWunb;khaldsgagna(\u #  5      ),vv 0  0"0velleftutilskipunrWsins89/666/EBEfr   21.desember1989umbirtingarkrfur sB! gagnvarttibumsemstofnuWeruaW " ildarrkiafvissumgerWumflagaerlg # annarsrkistakatil(] #  6      ).q@$vv "i0J"  i0JuDD2b  19  )3  Ԉ0    SetthafaveriWlgumstarfsemisviWifjr N%  mlaYj;nustu,einkumaWYvervarWarlna) & stofnanirog& T  vtryggingaflg,grundvelli 1& eftirfaranditilskipana:'T1ʕi0Ju݌' Ќ  0 J 0JJ"0tilskipunrWsins86/635/EBEfr8. ( desember1986umrsreikningaogsam b) stWureikningabankaogannarrafjrmla = * stofnana(^ #  7      ),+ 0 J 0JJ"0tilskipunrWsins92/49/EBEumsamrm , ingulgumogstj;rnsUslufyrirmlum  n- varWandifrumtryggingar,aWrarenlftrygg I . ingar(YriWjatilskipunumskaWatrygging  / ar)(` #  8      ). l0 "i0J"  i0Jzz$J2b  20  )3  Ԉ0    SamYykktirfyrirYettaflagsformskuluvera  z1 valkvWar.i0J݌U $ 2 Ќ  T??vbEI"TSAMXYKKTREGLUGERVXESSA: c2 3   I.KAFLI q@ 4  ALMENNKVVI  N 5 1.gr. \ 6  Formevr;pskasamvinnuflagsins  j7 q1. J HeimilteraWstofnasamvinnuflagyfirrWa x8 svWiBandalagsinsformievr;pskssamvinnu S"9 flagsmeWYeimskilyrWumogYannhttsemmlt : erfyrirumYessarireglugerW. v; 2. J SkrWstofnfevr;pskssamvinnuflagsskal < skiptasteignarhluti. _.= 0evr;pskusamvinnuflagierflagatala;bundinog m<> stofnfekkifstfjrhW. ? EnginnflagsaWiliskalverabyrgurfyrirhrrifjr %@ hWenhannerskrWurfyrir,nemakveWiWsum A annaWsamYykktumevr;pskasamvinnuflagsins yHB YegarYaWerstofnaW.EfflagsaWilarevr;pskasam #C vinnuflaginuberatakmarkaWabyrgWskalnafnf D lagsinsendahf. wFE 3. J Evr;psktsamvinnuflagskalhafaYaWaWmegin TF markmiWiaWuppfyllaYarfirflagsaWilasinnaog/eWa /G aWYr;aatvinnustarfsemiYeirraog/eWaflagsstrf, H einkummeWgerWsamningaviWYumaWsjflag  RI inufyrirvrumeWaYj;nustueWavinnaverkinnan -!J rammaYeirrarstarfsemisemsamvinnuflagiWstund !K arsjlfteWafelurWrum.Evr;psktsamvinnuflag "PL getureinnighaftYaWaWmarkmiWiaWuppfyllaYarfir +#M flagsaWilasinnameWYvaWstuWlaaWYtttku#N Yeirra,YannhttsemsegirhraWframan,at 1 vinnustarfsemiinnaneinseWafleirievr;pskrasam  vinnuflagaog/eWainnlendrasamvinnuflaga.Evr T ;psktsamvinnuflaggeturstundaWstarfsemisna / gegnumd;tturfyrirtki.  4.  Evr;pskusamvinnuflagier;heimiltaWlta  aWraenY,semeigaflagsaWild,nj;tag;Wsafstarf ` semisinnieWaleyfaYeimaWtakaYttviWskiptum ;  snum,nemakveWiWsumannaWsamYykktum   flagsins.  ^  5.  Evr;psktsamvinnuflagskalhafarttarstWu  l  lgaWila. G   6.  UmaWildstarfsmannaaWevr;pskusamvinnu U $  flagigildakvWitilskipunar2003/72/EB.     2.gr.     Stofnun    1.  Stofnamevr;psktsamvinnuflageftirfarandi )  htt:   "0  affimmeWafleirieinstaklingumsemerubsettir  a.m.k.tveimuraWildarrkjum,Z "0  affimmeWafleirieinstaklingum,flgumog h fyrirtkjumskilningiannarrarmlsgreinar48. C gr.sttmlansogWrumlgaWilumsemheyra  undiropinberanrtteWaeinkamlartt,hafaver f iWstofnaWirsamkvmtlgumaWildarrkisog A hafaaWsetureWaheyraundirlga.m.k.tveggja  mismunandiaWildarrkja,d "0  afflgumogfyrirtkjumskilningiannarrar r mlsgreinar48.gr.sttmlansogWrumlgaWil M umsemheyraundiropinberanrtteWaeinka  mlartt,hafaveriWstofnaWirsamkvmtlgum p aWildarrkisogheyraundirlga.m.k.tveggja K mismunandiaWildarrkja,  "0  meWsamrunasamvinnuflagasemhafaveriW ! stofnuWsamkvmtlgumaWildarrkismeW |" skrWarskrifstofurogaWalskrifstofurinnan W&# Bandalagsins,aWYvtilskilduaWa.m.k.tv  $ YeirraheyriundirlgmismunandiaWildarrkja, z% "0  meWbreytingusamvinnuflagisemstofnaW !& hefurveriWsamkvmtlgumaWildarrkis,er c"2' meWskrWaskrifstofuogaWalskrifstofuinnan  #( Bandalagsins,hafiYaWa.m.k.tvrhaftYar #) staWfestueWad;tturfyrirtkisemheyrirundir a$0 * lgannarsaWildarrkis. % + 2.  AWildarrkigeturkveWiWumaWlgaWila,sem &!, hefuraWalskrifstofuutanBandalagsins,skuliheimilt &"- aWtakaYttstofnunevr;pskssamvinnuflags,aW m'<#. YvtilskilduaWlgaWilinnsstofnaWursamkvmt (#/ lgumaWildarrkis,aWhannhafiskrWaskrifstofu ($0 viWkomandiaWildarrkioghafiraunverulegogstW 10 ugtengslviWatvinnulfaWildarrkis. 1   3.gr. 2  Lgmarksstofnf  3 1. J Stofnfevr;pskssamvinnuflagsskalgefiWupp 4 innlendumgjaldmiWli.Evr;psktsamvinnuflag, ~5 semhefurskrWaskrifstofuutangildissvWisevr Y (6 unnar,getureinniggefiWuppstofnfsittevrum.  7 2. J SkrWstofnfskalveraminnst30000evrur.  8 3. J KrefjistlgaWildarrkisYessaWskrWstofnf  9 lgaWila,semsinnatilteknumtegundumstarfsemi,  : shrrifjrhWskuluYaulggildaumevr;psk s B ; samvinnuflgmeWskrWarskrifstofurYvaWildar  < rki.  = 4. J 0samYykktunumskalmlafyrirumlgmarks  > fjrhWsemskrWstofnfmekkifaraniWurfyrir N ? YegarhlutirflagsaWila,semhttaaWildaWevr ) @ ;pskasamvinnuflaginu,eruendurgreiddir.Xessi  A fjrhWmekkiveralgrienssemmlterfyrir }LB um2.mgr.FresturtilaWendurgreiWaYeimflags 'C aWilum,semhttaaWildaWevr;pskasamvinnuflag D inuogeigarttendurgreiWsluskv.16.gr.,skal {JE framlengdursvolengisemendurgreiWslahefWiYaW %F frmeWsraWskrWstofnffriniWurfyrirsett G mrk. yHH 5. J AukamstofnfmeWsWarikaupumflagsaWila VI eignarhlutumeWameWviWtkunUrraflagsaWila 1J ogYaWmminnkameWYvaWendurgreiWaeignar K hlutiaWfullueWaaWhlutatilmeWfyrirvaraum4. TL mgr. /M X;ttmagnistofnfjrupphWarsbreyttkrefstYaW = N ekkibreytingasamYykktumnhelduraWYrsu O gerWaropinberar. `P   4.gr. nQ  Stofnfevr;pskasamvinnuflagsins  |R t1. J SkrWstofnfevr;pskssamvinnuflagsskalvera S formieignarhlutaflagsaWilaoggefiWuppinn e 4T lendumgjaldmiWli.Evr;psktsamvinnuflag,sem !U hefurskrWaskrifstofuutangildissvWisevrunnar, !V getureinniggefiWupphlutisnaevrum.Gefam c"2W tfleirieneinnflokkeignarhluta.  #X 0samYykktunummkveWaumaWmismunandi $Y flokkareignarhlutaskuliveitamismunandirttaW $ Z YvervarWarskiptingutekjuafgangs.Hlutir,sem o%>![ veitasamartt,skuluveraeinumflokki. &!\ 2. J StofnfgetureinungisveriWformieignasem ''"]  unnteraWmetatilverWs.Ekkimgefathlutitil'#^ flagsaWilagegn& T  skuldbindinguumaWtakaaWsr 1 verkeWaveitaYj;nustu.'T1  3.  HlutirskuluskrWirnafn.NafnverWhluta  samaflokkiskalveraYaWsama.Mlaskalfyrirum b YaWsamYykktunum.Ekkimgefathlutilgra =  verWiennafnverWiYeirra.  4.  XegarhlutirerugefnirtgegnstaWgreiWsluskulu  a.m.k.25%afnafnverWiYeirragreiddsamadagog  n YeireruskrWir.XaWsemeftirstendurskalgreiWa I  innanfimmranemakveWiWsumstyttratmabil    samYykktunum.  l  5.  Hluti,semerugefnirtgegnannarskonar  z  greiWsluenstaWgreiWslu,skalgreiWaaWfulluviW U $  skrningu.   6.  AWYvervarWartilnefningusrfrWingaogmat    hverskonarendurgjaldiWruenstaWgreiWslu   skulugildandilgumhlutaflgaWildarrkinu,Yar a0  semevr;pskasamvinnuflagiWhefurskrWaskrif    stofu,gildahliWstWanhttumevr;pskasam   vinnuflagiW. _. 7.  0samYykktunumskalmlafyrirumlgmarks m< fjldahlutasemYarfaWskrsigfyrirtilaWff  lagsaWild.EfsamYykktumermltfyrirumaWein  staklingarskulimyndameirihlutaflagsaWilaf k: lagsfundiogefkrafaergerWumaWflagsaWilar,  semviljatakaYttstarfsemievr;pskasamvinnu  flagsins,suskrWirfyrirhluterekkihgtaW i8 krefjastYessaWYeirskrisigfyrirmeiraeneinum  hluttilaWflagsaWildfist.  8.  XegaraWalfundursamYykkirreikningsskilfjr  hagsrsinsskallyktunhanstilgreinafjrhW uD eiginfjrlokfjrhagsrsinsogbreytingarsemhafa  orWiWfrsWastafjrhagsri.   AWtillgustj;rnareWaframkvmdastj;rnarm ! aukaskrWstofnfmeWYvaWeignfra,aWlluleyti P" eWaaWhluta,varasj;Wi,semtlaWirvorutilthlut +# unar,meWkvrWunflagsfundarsemtekinersam $ kvmtreglumumlyktunarhfiogmeirihlutaviW N% breytingusamYykktum.BthlutaskalnUjumhlut ) & umtilflagsaWilahlutfalliviWfyrristofnfjreign  ' Yeirra. }!L( 9.  AukamnafnverWhlutameWYvaWsameinat "Z) gefnahluti.EfslkaukninggerirYaWaWverkumaW 5#* faraYarfframviWb;targreiWslurfrflagsaWilum #+ samkvmtkvWumsemmlterfyrirumsam $X , YykktunumskalYaWgertmeWkvrWunflagsfund 3%!- arsemtekinersamkvmtreglumumlyktunarhfi %!. ogmeirihlutaviWbreytingusamYykktum. &V"/ 10.  DragamrnafnverWihlutameWYvskiptat 'd#0 gefnumhlutum. ?($1 11. J FramseljamhlutieWaseljaYflagsaWilaeWa 11 hverjumYeimsemfrflagsaWildsamrmiviW 2 samYykktirnarogmeWsamYykkiannaWhvortflags T3 fundareWaframkvmdastj;rnareWastj;rnar. /4 12. J Evr;psktsamvinnuflaggeturekkiskrWsigfyr = 5 irsnumeiginhlutum,keyptYeWatekiWviWYeim 6 semtryggingu,hvorkibeintnmeWmillignguaW `7 ilasemstarfarundireiginnafnienfyrirhndf ; 8 lagsins.  9 0venjulegumviWskiptumevr;pskrasamvinnuflaga,  : semerulnastofnanir,mY;takaeiginhlutisem  l; tryggingu. G <   5.gr. U $ =  SamYykktir  c2 > 1. J 0YessarireglugerWmerkirhugtakiW?samYykktir q@ ? evr;pskssamvinnuflags hvorttveggja,stofnsamn  @ inginnogsjlfarsamYykktirevr;pskasamvinnu  A flagsins,YegarYreruefnisrstaksskjals. o> B 2. J StofnflagarskulusemjasamYykktirevr;pska }LC samvinnuflagsinssamrmiviWkvWiumstofn 'D unsamvinnuflagasemmlterfyrirumlgumaW E ildarflagsinsYarsemevr;pskasamvinnuflagiW {JF hefurskrWaskrifstofu.SamYykktirnarskuluvera %G skriflegarogundirritaWarafstofnflgunum. H 3. J Lg,semgildaumfyrirbyggjandieftirlitviW I stofnunalmennrahlutaflagaaWildarrkinuYarsem VJ evr;pskasamvinnuflagiWhefurskrWaskrifstofu, 1K gildahliWstWanhttumeftirlitmeWstofnunevr L ;pskasamvinnuflagsins. TM 4. J 0samYykktumevr;pskasamvinnuflagsinsskulu bN a.m.k.eftirtalinatriWikomafram: = O "0 J heitievr;pskasamvinnuflagsinsogframaneWa KP aftanviWskammstfuninfyrirevr;psktsam Q vinnuflag,?SCE ,ogskammstfunin?hf. ef nR viW,ISJJ "0 J yfirlUsingummarkmiW,W&TJJ "0 J nfnYeirraeinstaklingaoglgaWilasemeru e 4U stofnflagarevr;pskasamvinnuflagsinsog !V skal,sWaratilvikinu,tilgreinamarkmiWYeirra !W ogskrWaskrifstofu,c"2XJJ "0 J heimilisfangskrWrarskrifstofuevr;pskasam q#@Y vinnuflagsins,$ZJJ "0 J skilyrWiogmlsmeWferWviWflagsaWild,brott )% [ vsunogrsgnflagsaWila,%!\JJ "0 J rttindiogskyldurflagsaWila,mismunandi &"] flokkaflagsaWila,efumslkteraWrWa,og 'Z#^ rttindiogskyldurflagsaWilahverjumflokki,$5($_JJ $"0  nafnvirWiskrWrahluta,fjrhWskrWsstofnfjr 1 ogupplUsingarumaWstofnfsekkifstfjr  hW,T "0  srstakarreglurumYaWhvehafjrhWaf b tekjuafgangiskuli,efviW,leggjalgbundinn =  varasj;W, "0  valdogbyrgWstj;rnarmannahverrarstj;rnar  umsig, n "0  kvWiumtilnefninguogbrottvikningu  | stj;rnarmannahverrarstj;rnarumsig,W &  "0  reglurummeirihlutaoglyktunarhfi,e 4  "0  lftmiflagsinsefYaWaWstarfatmabundiW.s B    6.gr. P   SkrWskrifstofa  ^  JSkrWskrifstofaevr;pskssamvinnuflagsskalvera l  innanBandalagsinsogsamaaWildarrkiogaWal G  skrifstofaYess.AukYessgeturaWildarrkilagtY   skylduevr;psksamvinnuflg,semeruskrW j yfirrWasvWiYess,aWYaustaWsetjiaWalskrifstofu E snaogskrWaskrifstofusamastaW.    7.gr.   FlutningurskrWrarskrifstofu    1.  FlytjamskrWaskrifstofuevr;pskssamvinnu  flagstilannarsaWildarrkissamrmiviW2.til16.  mgr.SlkurflutningurskalekkileiWatilYessaWevr m< ;pskasamvinnuflaginusslitiWnheldurtilstofn  unarnUslgaWila.  2.  Framkvmdastj;rneWastj;rnflagsinsskal  semjatillguumflutningogbirtahanasamrmi yH viW12.gr.nYessY;aWYaWhafihrifnnurform # birtingarsemaWildarrkiW,YarsemskrWaskrifstof  anhefuraWsetur,kannaWkveWaumtilviWb;tar.0 wF tillgunniskulukomaframgildandiheiti,skrW !  skrifstofaognmerevr;pskasamvinnuflagsinsog ! skalhnnyfireftirtalinatriWi: uD" a)0  fyrirhugaWastaWsetninguskrWrarskrifstofuevr  R# ;pskasamvinnuflagsins,-!$ b)0  fyrirhugaWarsamYykktirevr;pskasamvinnu ;" % flagsins,Y.m.t.,YarsemviW,nUttheitiYess,"& c)0  fyrirhugaWatmatlunfyrirflutninginn,#' d)0  breytingarsemflutningurinnkannaWhafafr % ( meWsrvarWandihrifstarfsmannaflaginu,%z!) e)0  hverskonarrttindisemeigaaWtryggjavernd &"*  flagsaWila,lnardrottnaogannarrartthafa.c'2#+ 3. J Framkvmdastj;rneWastj;rnflagsins& T  skaltaka 1+ samanskUrsluYarsem'T18lagalegirogfjrhagslegir , YttirflutningsinseruskUrWirogrkstuddir,svoog T- hrifsemvarWastarfsmenn,ogskUrthverjarafleiW /. ingarflutningurinnhefurfyrirflagsaWila,lnar / drottna,starfsmennogaWrartthafa. R0 4. J FlagsaWilar,lnardrottnarogaWrirrtthafarevr `1 ;pskssamvinnuflags,svoogalliraWriraWilarsem ; 2 samkvmtlandslgumgetaneyttYessrttar,skulu  3 hafaheimildtilaWskoWaflutningstillgunaog  ^4 skUrsluna,semtekinersamanskv.3.mgr.,skrWri 9 5 skrifstofuevr;pskasamvinnuflagsins,minnstein  6 ummnuWifyrirflagsfundinn,semerhaldinntilaW  \7 takakvrWunumflutninginn,ogaWfafritafYeim 7  8 skjlumendurgjaldslaust.  9 5. J HversflagsaWili,semhefurandmltkvrWun  : umflutningflagsfundieWadeildar-eWasvWa h ; fundi,geturlagtframrsgnsnarflaginuinnan C < tveggjamnaWafrYvaWkvrWunertekinaWal  = fundi.FlagsaWildlUkurviWlokfjrhagsrsinsYegar f > rsgnerlgWfram;flutningurinngildirekkiaWYv A? ervarWarhlutaWeigandiflagsaWila.Brsgnveitir @ viWkomandiflagsaWilartttilaWfhlutisna dA endurgreiddameWYeimskilyrWumsemmlterfyrir ?B um4.mgr.4.gr.og16.gr. C 6. J EkkimkveWaflutningtvomnuWieftiraW D tillaganhefurveriWbirt.SlkkvrWunskaltekin pE einsogmlterfyrirum4.mgr.62.gr. KF 7. J WurenlgbrtyfirvaldgefurtvottorWiWsem Y(G umgetur8.mgr.skalevr;pskasamvinnuflagiW H fullvissaYaWum,aWYvervarWarskuldirsemverWa |I tilfyrirbirtinguflutningstillgunnar,aWhagsmuna W&J lnardrottnaogannarrartthafa,aWYvervarWar K evr;pskasamvinnuflagiW(Y.m.t.opinberiraWilar), zL hafiveriWgttmeWfullngjandihttisamrmi U$M viWkrfuraWildarrkisinsYarsemevr;pskasam N vinnuflagiWermeWskrWaskrifstofufyrirflutning xO inn. S"P AWildarrkierheimiltaWrUmkagildissviWfyrstu a0Q undirgreinarYannigaWhntakieinnigtilskulda  R semverWatileWakunnaaWverWatilWurenflutn  S ingurinnsrstaW. _!.T FyrstaognnurundirgreingildirmeWfyrirvaraum m"<U beitinguinnlendrarlggjafaraWildarrkjaumlkn #V inguskuldaeWatryggingugreiWslnatilopinberra #W aWilagagnvartevr;pskumsamvinnuflgum. k$: X 8. J D;mst;ll,lgb;kandieWaannaWlgbrtyfir y%H!Y valdaWildarrkinu,Yarsemevr;pskasamvinnu #&!Z flagiWhefurskrWaskrifstofu,skalgefatvottorW &"[ semstaWfestiraWgerningumogformsatriWum,sem w'F#\ krafister,slokiWWurenflutningurinnsrstaW.!(#] 9.  NUjaskrninginmekkikomatilframkvmda 1 fyrrenvottorWiW,semumgetur8.mgr.,hefurver  iWlagtframsamtggnumsemsannaaWformsatriW T um,semkrafisterviWskrningulandinuYarsem / nUja,skrWaskrifstofaner,hafiveriWfullngt.  10.  FlutningurskrWrarskrifstofuevr;pskssam  vinnuflags,samtYeimbreytingumsamYykktum ` YesssemfylgjakjlfariW,WlastgildiYanndag ;  semevr;pskasamvinnuflagiWer,samrmiviW1.   mgr.11.gr.,skrWskrhinnarnUju,skrWuskrif  ^  stofu. 9   11.  AWlokinninUrriskrninguevr;pskasamvinnu G   flagsinsskalskrningarskrifstofahinnarnUju,    skrWuskrifstofutilkynnaYaWskrningarskrifstofu  j  hinnarfyrriskrWuskrifstofu.AfskrskalflagiWr E  eldriskrnniYegarframangreindtilkynninghefur   boristeneigifyrr. h  12.  0samrmiviW12.gr.skalbirtanUjuskrning v  unaogafskrningurgmluskrnnihlutaWeigandi Q  aWildarrkjum.   13.  XegarnUskrningevr;pskssamvinnuflagshef   urveriWbirtmbyggjarttYvgagnvartYriWjaaW  ilaaWskrWskrifstofaflagsinsshinnUjaskrif ], stofa.MeWanafskrningafskrhinnarfyrriskrWu  skrifstofuevr;pskasamvinnuflagsinshefurekki  veriWbirtgeturYriWjiaWiliY;ennboriWYaWfyrirsig [* aWskrWskrifstofaYessshinfyrriskrWaskrifstofa  nemaflagiWsanniaWhonumhafiveriWkunnugtum ~ nUju,skrWuskrifstofuna. Y( 14.  0lgumaWildarrkismkveWaum,aWYver g6 varWarevr;psksamvinnuflgsemeruskrWYv  aWildarrki,aWflutningurskrWrarskrifstofu,sem  myndihafafrmeWsraWnnurlggiltu,Wlist e4  ekkigildieflgbrtyfirvaldYvaWildarrkiand ! mlirYvinnanYesstveggjamnaWafrestssemum " getur6.mgr.SlkandmliverWaaWeinssettfram c2# YeimforsendumaWYauvarWihagsmunialmenn  $ ings. % Efevr;psktsamvinnuflagerundireftirlitiinnlends & fjrmlaeftirlitssamkvmttilskipunumBandalags o >' insskalYaWeftirlitsyfirvaldeinnighafartttilYess !( aWandmlaflutningiskrWrarskrifstofuflagsins. !) Gefaskalkostd;msmeWferWfyrirrtti. "* 15.  Evr;pskusamvinnuflagiskal;heimiltaWflytja #+ skrWaskrifstofusnahafimlveriWhfWaWhend $X , urYvtilflagsslita,Y.m.t.slitaWeiginfrumkvWi, 3%!- skiptameWferWar,gjaldYrotaskipta,greiWslustWvun %!. areWaannarrarm;tameWferWar. &V"/ 16.  Hafievr;psktsamvinnuflagfluttskrWaskrif 'd#0 stofusnatilannarsaWildarrkisskaleigiaWsWur ?($1 litiWsvo,aWYvervarWarmlsemrsaWuren 11 flutningurinnsrstaW,einsogkvarWaWer10. 2 mgr.,aWskrWskrifstofaYesssaWildarrkinuYar T3 semevr;pskasamvinnuflagiWvarskrWfyrirflutn /4 inginn,einsY;ttkranhendurevr;pskasam 5 vinnuflaginuslgWframeftirflutninginn. R6   8.gr. `7  Gildandilg   n8 1. J EftirtalinkvWiskulugildaumevr;psksam  |9 vinnuflg: W &: a)0 J kvWiYessararreglugerWar,e 4;JJ b)0 J kvWisamYykktaYeirraefbeinheimilderfyrir s B < YvYessarireglugerW, =JJ c)0 J YegarumeraWrWamlefni,semreglugerW + > Yessigildirekkium,eWaekkinemaaWhlutatil,  ? skaleftirfarandigildaumYYttisemreglugerW N @ Yessitekurekkitil:) AJJ 0 J i)0JJlgsemaWildarrkinsamYykkjaumfram 7B kvmdYeirrarWstafanaBandalagsinssem C varWaevr;psksamvinnuflgsrstaklega,ZD 0 J ii)0JJlgaWildarrkjannasemmyndugildaum hE samvinnuflagsemstofnaWvrisamrmi CF viWlgaWildarrkisinsYarsemevr;pskasam G vinnuflagiWermeWskrWaskrifstofu,fH 0 J iii)0JJkvWisamYykktumevr;pskasamvinnu tI flagsins,samahttogttiviWumsam OJ vinnuflagsemstofnaWvrisamrmiviW K lgaWildarrkisinsYarsemevr;pskasam rL vinnuflagiWermeWskrWaskrifstofu.MM 2. J EfkveWiWerumsrstakarreglurog/eWatak [*N markanirlandslgumtengslumviWYtegund O starfsemi,semevr;psktsamvinnuflagsinnir,eWa ~P umeftirlitafhlfueftirlitsyfirvaldsgildaYaulgaW Y(Q fulluumevr;pskasamvinnuflagiW. R   9.gr. S  MeginreglaumbannviWmismunun   T SekkikveWiWumannaWYessarireglugerWskal -!U umevr;psktsamvinnuflagfarallumaWildarrkj !V unumeinsogumsamvinnuflagvriaWrWasem "PW hefurveriWstofnaWsamrmiviWlgaWildarrkis +#X insYarsemYaWhefurskrWaskrifstofu. #Y   10.gr. $ Z  AtriWisemYurfaaWkomaframskjlunum  %![ 1. J GildandihlutaflagalgaWildarrkinu,Yarsem &"\ evr;pskasamvinnuflagiWhefurskrWaskrifstofu, 'x#] uminnihaldbrfaogskjala,semerusendYriWjuaWS("$^ ilum,gildahliWstWanhttumevr;pskasam 1 vinnuflagiW.Btaskalskammstfuninni?SCE   framanviWeWaaftanviWheitievr;pskasamvinnu T flagsinsogskammstfuninni?hf. efviW. / 2.  Einungisevr;psksamvinnuflgmeganota =  skammstfunina?SCE undaneWaeftirheitisnu  tilaWgefatilkynnarekstrarformsittaWlgum. ` 3.  Flgum,fyrirtkjumogWrumlgaWilum,sem  n hafaveriWskrWiraWildarrkiWurenreglugerW I  Yessikemurtilframkvmdaoghafaskammstfun    ina?SCE heitisnu,skalY;ekkigertaWbreyta  l  Yv. G     11.gr. U $   Krfurumskrninguogafhendingu  c2  1.  Srhvertevr;psktsamvinnuflagskalskrWYv q@  aWildarrki,YarsemYaWhefurskrWaskrifstofu,   skrsemertilgreindlgumYessaWildarkissam   rmiviWgildandilgumhlutaflg. o>  2.  :heimilteraWskrevr;psktsamvinnuflag, }L nemaYvaWeinsaWtekisthafisamkomulagumtil ' hgunaWildstarfsmannaaWflaginuskv.4.gr.til  skipunar2003/72/EBeWatekinhafiveriWkvrWun {J skv.6.mgr.3.gr.YeirrartilskipunareWaaWfrestur % tilsamningaviWrWnaskv.5.gr.smutilskipunar  hafirunniWtnYessaWsamkomulaghafinWst. yH 3.  TilaWunntsaWskrevr;psktsamvinnuflag V semkomiWerf;tmeWsamrunaaWildarrki,sem 1 hefurnUttsrYannkostsemumgetur3.mgr.7.  gr.tilskipunar2003/72/EB,verWurannaWhvortaW T hafanWstsamkomulagskv.4.gr.tilskipunarinnar / umtilhgunaWildstarfsmanna,Y.m.t.umYtttku  Yeirra,eWaekkertafsamvinnuflgunum,semtaka R Ytt,hafiheyrtundirYtttkureglurWurenevr -  ;pskasamvinnuflagiWvarskrW. ! 4.  SamYykktirevr;pskasamvinnuflagsinsmega " aldreistrWagegnYeirritilhgunaWildstarfsmanna ^# semYannighefurveriWkveWin.StrWinUttfyrir 9$ komulag,semerkvarWaWsamkvmttilskipun % 2003/72/EB,gegngildandisamYykktumskalbreyta  \& samYykktunumeinsogYrfkrefur. 7!' XegarYannigstendurmkveWaum,lgumaW E"( ildarrkis,aWframkvmdastj;rneWastj;rnevr;pska ") samvinnuflagsinsmegibreytasamYykktunumn #h* frekarikvarWanaflagsfundar. C$ + 5.  AWYvervarWarkrfurumafhendinguskjalaog Q% !, upplUsingaskulugildandihlutaflagalgaWildar %!- rkinu,Yarsemevr;pskasamvinnuflagiWhefur &t". skrWaskrifstofu,gildahliWstWanhttumevr O'#/ ;pskasamvinnuflagiW. '#0   &  12.gr. 10  BirtingskjalaaWildarrkjunum '1# ?1 #1. J BirtingskjalaogupplUsingaumevr;psktsam M2 vinnuflag,sembirtaskalsamkvmtreglugerW 3 Yessari,skalverameWYeimhttisemmltfyrirum p4 hlutaflagalgumaWildarrkisinsYarsemevr;pska K5 samvinnuflagiWhefurskrWaskrifstofu. 6 2. J Innlendarreglur,semerusamYykktarsamkvmt  7 tilskipun89/666/EBE,gildaumtibevr;psks  |8 samvinnuflagssemeropnaWWruaWildarrkien W &9 YvYarsemYaWhefurskrWaskrifstofu.AWildarrki  : getaY;kveWiWumundanYgurfrinnlendum  z; kvWumtilframkvmdarYeirritilskipunsvoaW U $ < tekiWstillittilsreinkennasamvinnuflaga.  =   13.gr.   >  TilkynningStj;rnartWindum  ? Evr;pusambandsins   @ K'1. J Birtaskaltilkynninguumskrninguevr;psks  A samvinnuflagsogafskrninguYessupplUsinga }LB skyniStj;rnartWindumEvr;pusambandsinseftir 'C birtingusamrmiviW12.gr.0Yeirritilkynningu D skalkomaframheiti,skrningarnmer,skrningar {JE dagurogskrningarstaWurevr;pskasamvinnu %F flagsins,birtingardagur,birtingarstaWurogtitill G birtingarrits,skrWskrifstofaevr;pskasamvinnu yHH flagsinsogstarfssviW. #I 2. J EfskrWskrifstofaevr;pskssamvinnuflagser 1J fluttsamrmiviW7.gr.skalbirtaumYaWtilkynn K ingumeWYeimupplUsingum,semkveWiWerum1. TL mgr.,samtupplUsingumumnUjuskrninguna. /M 3. J UpplUsingarYr,semumgetur1.mgr.,skulu = N sendartilskrifstofuopinberrartgfustarfsemiEvr O ;pubandalagannainnaneinsmnaWarfrYeirribirt `P ingusemumgetur1.mgr.12.gr. ; Q   14.gr. IR  FlagsaWild  W&S ,1. J MeWfyrirvaraumbliW1.mgr.33.gr.skalfram e 4T kvmdastj;rneWastj;rnsamYykkjaflagsaWildaW !U evr;pskusamvinnuflagi.Umskjendur,semer !V synjaWumflagsaWild,getaskotiWmlinutilnsta c"2W flagsfundareftirums;knina.  #X EflgaWildarrkisins,Yarsemevr;psktsamvinnu $Y flaghefurskrWaskrifstofu,leyfaerhgtaWkveWa $ Z umYaWsamYykktunumaWskrmegiaWila,sem o%>![ reiknaekkimeWYvaWnotaeWaframleiWavrurog &!\ Yj;nustuevr;pskssamvinnuflags,semfjrfest &"] ingaraWila(;virkaaWila).Xeirsemfslkaflags m'<#^  aWildverWaaWfsamYykkiflagsfundareWaein(#_ hverrarannarrarstofnunarsem& T  hefurfengiWumboW 1 tilYessflagsfundieWasamYykktunum.'T1Y1  FlagsaWilar,semerulgaWilar,verWaaWveranot  endurvegnaYessaWYeirerufulltrarsinnaeigin b flagsaWila,aWYvtilskilduaWflagsaWilarYeirra, =  semerueinstaklingar,sunotendur.  SekkikveWiWumannaWsamYykktunumgeta  einstaklingaroglgaWilarfengiWflagsaWildaWevr  n ;pskusamvinnuflagi. I  2.  0samYykktunummmlafyrirumnnurskil W &  yrWifyrirflagsaWild,einkum:    "0  aWviWkomandiskrisigfyrirtilteknulgmarki    stofnfjr,  "0  skilyrWiertengjastmarkmiWumevr;pskasam   vinnuflagsins.q@  3.  EfkveWiWerumYaWsamYykktunumerheim N  iltaWsendaflagsaWilumbeiWniumaWleggjafram )  aukiWstofnf.   4.  skrWriskrifstofuevr;pskssamvinnuflags  skalgeymaskryfirallaflagsaWilastafr;fsrWYar Z semframkomaheimilisfngYeirraogfjldihluta 5 eiguYeirrasamtYvhvaWaflokkihlutirnireru,ef  viW.HverjumYeimsemhefurlgmtrahagsmuna X aWgtaerheimiltaWskoWaskrna,efhannbiWur 3 umYaW,ogfafritafhenniallrieWahvaWahluta  hennarsemerverWisemerekkihrraensem V nemurumsUslukostnaWi. 1 5.  llviWskipti,semhafahrifYaWhvernigstofn ? ferskrWeWaYvthlutaW,YaWaukiWeWaminnkaW,  skulufrWflagsaWilaskrnasemkveWiWerum b 4.mgr.eigisWarenmnuWieftirbreytinguna. =  6.  ViWskiptin,semumgetur5.mgr.,skuluhvorki K Wlastgildigagnvartevr;pskasamvinnuflaginun   YriWjuaWilum,semeigabeinna,lgmtrahagsmuna n! aWgta,fyrrenYauhafaveriWfrWinnskrna I" semumgetur4.mgr. # 7.  FlagsaWilarskulufskriflegayfirlUsinguumaW  $ breytinginhafiveriWfrWinnefYeir;skaeftirYv.  z%   15.gr. !&  LokflagsaWildar  "' <1.  FlagsaWildlUkur: #( "0  viWrsgn,$ ) "0  viWbrottvsun,efflagsaWilihefurvanrkt %!* alvarlegaskyldursnareWaunniWgegnhags &j"+ munumevr;pskasamvinnuflagsins,E'#, "0  viWyfirfrsluflagsaWilallumhlutumsnumS("$- tilannarsflagsaWila,einstaklingseWalgaWila, 1- semhefurfengiWflagsaWild,efYaWerheimilaW . samYykktunum,T/JJ "0 J viWflagsslit,YegarumeraWrWaflagsaWila b0 semerekkieinstaklingur,= 1JJ "0 J viWgjaldYrotaskipti,K2JJ "0 J viWandlt,Y (3JJ "0 J viWaWraraWstWur,semkveWiWerumsam g 64 YykktunumeWalgumumsamvinnuflgaW  5 ildarrkinuYarsemevr;pskasamvinnuflagiW  6 hefurskrWaskrifstofu.e 47JJ 2. J FlagsaWiliminnihlutasemandmlirbreytingu s B 8 samYykktunumflagsfundiYarsem:  9 i)0 J lagWarerunUjarskuldbindingarvarWandi + : greiWslureWaannaWframlag,eWa ;JJ ii)0 J skuldbindingarflagsaWila,semfyrireru,eru  < auknarverulega,eWa\ =JJ iii)0 J fresturtilaWtilkynnarsgnrevr;pskasam j> vinnuflaginuerlengdurmeiraenfimmr,E?JJ geturtilkynntrsgnsnainnantveggjamnaWafr S"@ YvaWkvrWunertekinflagsfundi. A FlagsaWildlUkurviWlokyfirstandandifjrhagsrs  B tilvikunum,semumgeturi-ogiiliWfyrstuundir C greinar,ogviWlokuppsagnarfrestsins,semgilti _.D WurensamYykktunumvarbreytt,tilvikinusem  E umgeturiiiliWhennar.BreytinginsamYykktun F umWlastekkigildiaWYvervarWarYannflags ],G aWila.BrsgnveitirviWkomandiflagsaWilartttil H aWfhlutisnaendurgreiddameWskilyrWumsem I mlterfyrirum4.mgr.3.grog16.gr. [*J 3. J Framkvmdastj;rnineWastj;rninskaltaka i8K kvrWunumbrottvsunflagsaWilaeftiraWflags L aWilinnhefurfengiWtkifritilaWsegjalitsitt. M FlagsaWilinngeturfrUjaWslkrikvrWuntilf g6N lagsfundar. O   16.gr.  P  FjrhagslegrttindiflagsaWila -!Q viWrsgneWabrottvsun  !R 7I1. J EfflagsaWildflagsaWilalUkurhann,nemaum "S saWrWayfirfrsluhlutaogmeWfyrirvaraum3. #^T gr.,rttendurgreiWslusnumhlutaskrWsstofn 9$ U fjraWfrdregnurttuhlutfalliafYvtapisemhefur $ V veriWjafnaWm;tistofnfevr;pskasamvinnu %\!W flagsins. 7&"X #bbgg2. J FjrhWirnar,semerudregnarfrskv.1.mgr., E'#Y skulureiknaWarmeWhliWsj;nafefnahagsreikningifjr '#Z hagsrsinsYegarrtturtilendurgreiWslumyndaWist.#ggbbK(h$[ 3.  0samYykktunumskalmlafyrirummlsmeW 1 ferWogskilyrWifyrirYvaWneytamegirttarinstil  rsagnarogkveWafresttilendurgreiWslusemm T ekkiveralengrierYrjr.Evr;pskasamvinnu / flaginuberekkineinumtilvikumskyldatilendur  greiWslufyrrensexmnuWumeftiraWnstiefna R hagsreikningur,eftiraWflagsaWildlUkur,ersam - Yykktur.  4.  kvWi1.,2.og3.mgr.gildaeinnigYegarein   ungisYarfaWendurgreiWahlutaafeignarhlutflags  ^  aWila. 9     II.KAFLI G    STOFNUN  U $  1.Yttur c2   Almennt  q@  17.gr. N   GildandilgviWstofnun  \  O1.  SekkikveWiWumannaWreglugerWYessari j skalstofnunevr;pskssamvinnuflagsheyraundir E gildandilgumsamvinnuflgaWildarrkinuYar  semevr;pskasamvinnuflagiWkemurf;tskrWri h skrifstofu. C 2.  Skrningevr;pskssamvinnuflagsskalbirt Q  samrmiviW12.gr.    18.gr.    RttarstaWalgaWila   R1.  Evr;psktsamvinnuflagskalfrttarstWulg % aWiladaginnsemYaWerskrWskrna,semtil  greinderlgumaWildarrkisinsYarsemYaWhefur yH skrWaskrifstofu,samrmiviW1.mgr.11.gr. # 2.  EfaWhafsternafnievr;pskssamvinnuflags 1 WurenYaWerskrWskv.11.gr.,enflagiWtekur  ekkisigskuldbindingareftirskrningunasemeiga T  rturaWrekjatilYessararathafnar,beraYeirein /! staklingar,flg,fyrirtkieWaaWrirlgaWilar,sem " st;WuaWathfninni,;skiptaog;takmarkaWabyrgW  R# henniefekkihefurveriWsamiWumannaW. -!$   2.Yttur ;" %  StofnunmeWsamruna  I#& 19.gr. W$& '  MlsmeWferWumstofnunmeWsamruna  e%4!( VHeimilteraWstofnaevr;psktsamvinnuflagmeW s&B") samrunasamrmiviW: '"* "0  mlsmeWferWumsamrunameWyfirtku,+(#+ "0 J mlsmeWferWumsamrunameWstofnunnUslg 1+ aWila.,JJ XegarumeraWrWasamrunameWyfirtkuskal - samvinnuflagiW,semtekuryfir,takauppformevr b. ;pskssamvinnuflagsviWsamrunann.Xegarumer = / aWrWasamrunameWstofnunnUslgaWilaskalhiW 0 sWarnefndatakauppformevr;pskssamvinnu `1 flags. ; 2   20.gr. I 3  GildandilgviWsamruna  W &4 ZAWYvervarWarmlefni,semYessiYtturgildir e 45 ekkium,eWa,efhanngildireinungisaWhlutatilum  6 eitthvertmlefni,aWYvervarWaratriWisemhann  7 gildirekkium,skalhvertYaWsamvinnuflag,sem c2 8 hlutaWstofnunevr;pskssamvinnuflagsmeWsam   9 runa,ltakvWumumsamrunasamvinnuflaga  : lgumYessaWildarrkissemYaWheyrirundirenaW a0 ; WrumkostigildandikvWumuminnrisamruna   < hlutaflagalgumYessaWildarrkis.  =   21.gr. >  stWurfyrirYvaWm;tmlasamruna  ? ]0lgumaWildarrkiserhgtaWkveWaumaWsam @ vinnuflagi,semlUturlgumYessaWildarrkis,s XA ekkiheimiltaWtakaYttstofnunevr;pskssam 3B vinnuflagsmeWsamrunaefYverm;tmltaflg C bruyfirvaldiaWildarrkinuWurenvottorWiW,sem VD umgetur2.mgr.29.gr.,ergefiWt. 1E Slkm;tmliverWaaWeinssettframYeimforsend ?F umaWalmannahagsmunirkrefjist.Gefaskalkost G d;msmeWferWfyrirrtti. bH   22.gr. pI  Forsendursamruna  ~J a1. J Framkvmdastj;rnireWastj;rnirsamrunaflag K annaskulusemjasamrunatlun.0samrunatlun g6L inniskaleftirfaranditilgreint: M a)0 J heitiogskrWskrifstofahverssamrunasam  N vinnuflagsaukfyrirhugaWsheitisogskrWrar  O skrifstofuevr;pskasamvinnuflagsins,s!BPJJ b)0 J skiptihlutfallhlutaskrWustofnfogstaW "PQ greiWslufjrhW.EfhlutireruekkifyrirhendiY +#R nkvmskiptingeignaogjafnvirWiYeirrahlut #S um,$N TJJ c)0 J skilmlarvarWandithlutunhlutaevr;pska %\!U samvinnuflaginu,7&"VJJ d)0 J frhvaWadegirtturhluthafaevr;pskasam E'#W vinnuflaginutilhlutdeildartekjuafgangi '#X myndastogsrstkskilyrWivarWandiYannrtt,$(h$YJJ $e)0  frhvaWadegiviWskiptisamrunasamvinnuflag 1 annaskulifrWb;khaldisemviWskiptievr  ;pskasamvinnuflagsins,T f)0  srstkskilyrWieWakjrtengslumviWskulda b brfeWannurverWbrfenhlutisem,skv.66. =  gr.,veitaekkistWuflagsaWila, g)0  hvaWarttindievr;pskasamvinnuflagiWveitir  eigendumYeirrahlutasemsrstkrttindifylgja  n ogeigendumannarraverWbrfaenhlutaeWa I  hvaWarWstafanirsufyrirhugaWarYvsam    bandi, l  h)0  hvernhttmegiverndarttindilnardrottna  z  samrunasamvinnuflaga,U $  i)0  hvaWasrstkukjr,efumslkteraWrWa, c2  bj;WistYeimsrfrWingumsemskoWasamruna    tluninaeWaYeimsemsitjastj;rn,fram   kvmdastj;rneWaeftirlitsstj;rnsamruna a0  samvinnuflaganna,   j)0  samYykktirevr;pskasamvinnuflagsins,  k)0  upplUsingarummlsmeWferWviWkvrWuntil ' hgunaraWildstarfsmannasamkvmttilskipun  2003/72/EB.{J 2.  Samrunasamvinnuflgingetatilgreintfleiriat X riWisamrunatluninni. 3 3.  Lgin,semgildaumhlutaflg,aWYvervarWar A samrunatlanir,gildahliWstWanhttumsam  runasamvinnuflagayfirlandamriviWmyndun d evr;pskssamvinnuflags. ?   23.gr. M  SkUringarogrkfyrirsamrunatluninni  [* mStj;rneWaframkvmdastj;rnhverssamruna i8 samvinnufyrirtkisskalsemjankvma,skriflega  skUrsluYarsemsamrunatluninertskUrWogrk   studdfrlagaleguogefnahagslegusj;narmiWi,eink g6! umaWYvervarWarskiptihlutfallhluta.Hafisrstk " vandamlkomiWuppviWverWmtamatskaleinnig # fjallaWumYauskUrslunni. e 4$   24.gr. s!B%  Birting  "P& Ep1.  Lg,semgildaumhlutaflg,aWYvervarWar #^' krfurumaWgerasamrunatlunopinbera,gilda 9$ ( hliWstWanhttumllsamrunasamvinnuflgmeW $ ) fyrirvaraumviWb;tarkrfuraWildarrkisinssemviW %\!* komandisamvinnuflagheyrirundir. 7&"+ 2.  ViWbirtingusamrunatluninnarlgbirtinga E'#, blaWiskuluY;eftirfarandiatriWikomaframvarW '#- andihvertsamrunasamvinnuflag: (h$. a)0 J tegund,heitiogskrWskrifstofahverssamruna 1. samvinnuflags,/JJ b)0 J heimilisfangstaWarinseWastaWsetningskrrinnar 0 semergeymslustaWurfyrirsamYykktirnarogll b1 nnurskjlogupplUsingarvarWandihvertsam = 2 runasamvinnuflagogfrslunmerYeirriskr,3JJ c)0 J upplUsingarumtilhvaWarWstafanahefurveriW 4 gripiWsamrmiviW28.gr.tilaWlnardrottnar  n5 viWkomandiflagsgetineyttrttarsnsogheim I 6 ilisfangiWYarsemfmallarupplUsingarum  7 YrrWstafanirnendurgjalds, l8JJ d)0 J upplUsingarumtilhvaWarWstafanahefurveriW  z9 gripiWsamrmiviW28.gr.tilaWflagsaWilar U $ : viWkomandisamvinnuflagsgetineyttrttarsns  ; ogheimilisfangiWYarsemfmallarupplUsing x < arumYrrWstafanirnendurgjalds,S" =JJ e)0 J fyrirhugaWheitiogskrWskrifstofaevr;pska a0 > samvinnuflagsins,  ?JJ f)0 J skilyrWinsemkvarWahvaWadagsamruninntek  @ urgildiskv.31.gr.AJJ   25.gr. B  AWganguraWupplUsingum  C y1. J HverflagsaWiliskaleigarttaWskoWaeftirfar D andiskjlskrWuskrifstofunnia.m.k.einummn fE uWifyrirflagsfundinnYarsemtakakvrWunum AF samrunann: G a)0 J samrunatluninasemgetiWerum22.gr.,HJJ b)0 J rlegreikningsskilogskUrslurframkvmda I stj;rnarsamrunasamvinnuflagannafrYremur J undangengnumfjrhagsrum,[*KJJ c)0 J fjrhagsskUrslusemersaminsamrmiviW i8L gildandikvWiuminnrisamrunahlutaflagaaW M svomikluleytisemslkrarskUrsluerkrafist N YessumkvWum,g6OJJ d)0 J srfrWiskUrsluumverWgildihlutasemthluta uDP skiptumfyrireignirsamrunasamvinnuflg  Q unumeWaskiptihlutfalliWeinsogkveWiWerum  R 26.gr.,s!BSJJ e)0 J skUrslustj;rnareWaframkvmdastj;rnarsam "PT vinnuflagsinseinsogkveWiWerum23.gr.+#UJJ 2. J HverflagsaWiligetur,samkvmtbeiWniogn 9$ V endurgjalds,fengiWafritafskjlunum,semumget $ W ur1.gr.,eWardrttrYeimefhann;skareftir %\!X  Yv.7&"Y   & p  26.gr. 1  SkUrsla;hWrasrfrWinga  ? 1.  EinneWafleiri;hWirsrfrWingar,tilnefndiraf M samrunasamvinnuflagi,skulu'p1rannsakasamruna  tluninaaWYvervarWarhvertsamrunasamvinnu p flagsamrmiviWkvWi6.mgr.4.gr.ogaf K hendaflagsaWilunumskriflegaskUrslu.  2.  HeimilteraWsemjaeinaskUrslufyrirllsam   runasamvinnuflgeflgaWildarrkjanna,semYau  | heyraundir,leyfaYaW. W &  3.  Lgin,semgildaumsamrunahlutaflagavarW e 4  andirttindiogskyldursrfrWinga,gildahliW    stWanhttumsamrunasamvinnuflg.     27.gr.    SamYykkisamrunatlunarinnar    1.  Flagsfundurhverjusamrunasamvinnuflagi   skalsamYykkjasamrunatlunina. \  2.  TilhgunaWildstarfsmannaaWevr;pskasam j vinnuflaginuskalkvrWuWsamrmiviWtilskip E un2003/72/EB.Flagsfundurhverssamvinnu  flags,semtekurYttsamrunanum,geturskiliW h srrtttilaWbindaskrninguevr;pskasamvinnu C flagsinsYvskilyrWiaWtilhguns,semYanniger  kveWin,sstaWfestmeWskUlausumhtti. f   28.gr. t  GildandilgumstofnunmeWsamruna   Ն1.  AWteknutillititilYessaWsamruninnnryfir  landamrigildalgaWildarrkjanna,semhvertsam k: runasamvinnuflagfellurundir,einsogumsamruna  hlutaflagavriaWrWa,aWYvervarWargslu  hagsmunaeftirtalinnaaWila: i8 "0  lnardrottnasamrunasamvinnuflaga,wF "0  eigendaskuldabrfasamrunasamvinnuflaginu.T  2.  AWildarrkierheimilt,aWYvervarWarsamruna b! samvinnuflgsemltalgumYess,aWsamYykkja = " kvWiYvskyniaWverndameWviWeigandihtti  # flagsaWilasemleggjastgegnsamrunanum. !`$   29.gr. "n%  AthugunmlsmeWferWviWsamruna  #|& 1.  GrannskoWaskalhvortsamruninnslgmtur, $ ' aWYvervarWarYYttimlsmeWferWarinnarsem e%4!( snertahvertsamrunasamvinnuflag,samrmiviW &!) lgumsamrunasamvinnuflagaaWildarrkinusem &"* samrunasamvinnuflagiWheyrirundirog,aWWrum c'2#+ kosti,gildandikvWilgumYessaWildarrkisum  (#, innrisamrunahlutaflaga. ($- 2. J 0hverjuhlutaWeigandiaWildarrkiskald;mst;ll, 1- lgb;kandieWaannaWlgbrtyfirvaldgefatvott . orWtilstaWfestingarYvaWllumviWeigandigern T/ ingumogformsatriWumslokiWfyrirsamrunann. /0 3. J EfkveWiWerummlsmeWferWlgumaWildar = 1 rkis,semsamrunasamvinnuflagheyrirundir,um 2 hvernigstandaberiaWathugunogbreytingum `3 skiptihlutfallihlutaeWaumjfnunargreiWslurtil ; 4 flagsaWilasemeruminnihluta,nYessaWkomiW  5 svegfyrirskrningusamrunans,skalYvaWeins  ^6 beitaslkrimlsmeWferWaWhinsamrunasamvinnu 9 7 flginaWildarrkjum,YarsemekkierkveWiWum  8 slkamlsmeWferW,staWfesti;tvrtt,umleiWogYau  \9 samYykkjasamrunatluninasamrmiviW1.mgr. 7  : 27.gr.,aWflagsaWilarYesssamrunasamvinnuflags  ; skulieigaYesskostaWnUtasrslkamlsmeWferW. Z < 0slkumtilvikumgeturd;mst;ll,lgb;kandieWa 5 = annaWlgbrtyfirvaldgefiWtvottorWiW,semum  > getur2.mgr.,jafnvelY;ttslkmlsmeWferWshaf X ? in.0vottorWinuskalY;komaframaWmlsmeWferW 3 @ innisekkilokiW.kvrWuns,semerniWurstaWa  A mlsmeWferWarinnar,skalverabindandifyriryfir VB tkusamvinnuflagiWogallaflagsaWilaYess. 1C   30.gr. ?D  Athugunlgmtisamruna  ME ǔ1. J Lgmtisamrunans,aWYvervarWarYannYtt [*F mlsmeWferWarinnarsemsnertirframkvmdsam G runansogstofnunevr;pskasamvinnuflagsins,skal ~H grannskoWaWafd;mst;li,lgb;kandaeWaWruyfir Y(I valdiaWildarrkinu,YarsemfyrirhugaWeraWskrW J skrifstofaevr;pskasamvinnuflagsinsverWi,semer |K YartilbrtaWgrannskoWalgmtisamrunasam W&L vinnuflagameWtillititilYessYttarog,aWWrum M kosti,samrunahlutaflaga. zN 2. J 0Yessuskyniskalhvertsamrunasamvinnuflag O sendalgbrayfirvaldinuvottorWiW,semumgetur c2P 2.mgr.29.gr.,innansexmnaWafrYvaWYaWer  Q gefiWtsamtafritiafsamrunatluninnisemviW R komandisamvinnuflaghefursamYykkt. a0S 3. J EinkumskalyfirvaldiW,semumgetur1.mgr., o >T sjtilYessaWsamrunaflginhafisamYykktsam !U runatlunmeWsamaorWalagiogaWtilhgunaW !V ildstarfsmannahafiveriWkveWinsamkvmttil m"<W skipun2003/72/EB. #X 4. J Samayfirvaldskaljafnframtgangarskuggaum %$Y aWevr;pskasamvinnuflagiWhafiveriWstofnaW $ Z samrmiviWkrfurlgumaWildarrkisinsYarsem y%H![  YaWhefurskrWaskrifstofu.#&!\   & p  31.gr. 1  Skrningsamruna  ? 81.  Samruniflagaogstofnunevr;pskssamvinnu M flagskjlfariW'p1Gskalkomatilframkvmdadaginn  semevr;pskasamvinnuflagiWerskrWsamrmi p viW1.mgr.11.gr. K 2.  Evr;pskasamvinnuflagiWskalekkiskrWfyrr Y ( engengiWhefurveriWfrllumformsatriWumsem   umgetur29.og30.gr.  |   32.gr.     Birting     Birtaskaltilkynningufyrirhvertsamrunasamvinnu   flagumsamrunanneinsogmlterfyrirumlg P  umviWkomandiaWildarrkissamrmiviWlgum +  samrunahlutaflaga.     33.gr.    hrifsamruna    1.  Samruni,semferframeinsogmlterfyrirum  fyrstaundirliWfyrstuundirgreinar19.gr.,hefur x eftirfarandirttarhrifsemverWasamtmis: S" a)0  allareignirogskuldirhverssamvinnuflags, a0 semtekiWeryfir,frasttillgaWilanssemyfir   tekurYaW, b)0  flagsaWilarsamvinnuflagsins,semtekiWer  yfir,verWaflagsaWilarflagiyfirtkuaWilans,m< c)0  samvinnuflgin,semtekineruyfir,verWaekki {J lengurtil,% d)0  yfirtkulgaWilinntekuruppformevr;pskssam 3 vinnuflags. 2.  Samruni,semferframeinsogmlterfyrirum  WrumundirliWfyrstuundirgreinar19.gr.,hefur d eftirfarandirttarhrifsemverWasamtmis: ? a)0  allareignirogskuldirsamrunasamvinnuflag M  annafrasttilevr;pskasamvinnuflagsins,! b)0  flagsaWilarsamrunasamvinnuflagannaverWa !" flagsaWilarevr;pskasamvinnuflagsins,!~# c)0  samrunasamvinnuflginverWaekkilengurtil."$ 3.  XegarumeraWrWasamrunasamvinnuflagaog #% lgaWildarrkiskveWaumaWfullngjaYurfitil u$D & teknumformsatriWumtilaWyfirfrslatiltekinna % ' eigna,rttindaeWaskuldbindingaafhlfusamruna %!( samvinnuflagannatakigildigagnvartYriWjaaWila s&B") gildaYauformsatriWiogYeimskalfullngtannaW '"*  hvortafhlfusamrunasamvinnuflagannaeWaevr '#+ ;pskasamvinnuflagsins& T  YegarYaWhefurveriW 1+ skrW.'T1 , 4. J RttindiogskyldurYeirrasamvinnuflaga,sem - eruYtttakendur,bWiaWYvervarWareinstakaog b. sameiginlegarWningarskilmlaogskilyrWi,sem = / byggjastlandslgum,venjuogeinstkumrWn 0 ingarsamningumeWarWningarsambndumogeru `1 gildiYegarskrninginferfram,skulufrasttil ; 2 evr;pskasamvinnuflagsinsviWslkaskrningu.  3 Fyrstaundirgreiningildirekkiumrttfulltra  4 starfsmannatilaWtakaYttaWalfundum,svWa-eWa  l5 deildarfundumsemkveWiWerum4.mgr.59.gr. G 6 5. J XegarsamruninnhefurveriWskrWurskalevr U $ 7 ;pskasamvinnuflagiWYegarstaWtilkynnaflags  8 aWilunumsamvinnuflagsins,semeryfirtekiW,um x 9 aWYeirhafiveriWskrWirflagsaWilaskrnaoghve S" : margahlutiYeireiga.  ;   34.gr.   <  Lgmtisamrunans   = ĭ1. J EkkierheimiltaWlUsasamruna,einsogkveWiW '> erum1.mgr.2.gr.,;gildaneftiraWevr;pska ? samvinnuflagiWhefurveriWskrW. {J@ 2. J HafilgmtisamrunansekkiveriWgrannskoWaW XA skv.29.og30.gr.geturYaWtalistmeWalgildra 3B stWnatilslitaevr;pskusamvinnuflagisam C rmiviWkvWi74.gr. VD   3.Yttur dE  Breytingstarfandisamvinnuflags rF evr;psktsamvinnuflag  MG 35.gr. [*H  MlsmeWferWumstofnunmeWbreytingu  i8I E1. J MeWfyrirvaraum11.gr.skalbreytingsam wFJ vinnuflagsevr;psktsamvinnuflagekkihafafr !K meWsrslitsamvinnuflagsinseWatilurWnUslg L aWila. uDM 2. J EkkimflytjaskrWaskrifstofufreinuaWildar  RN rkitilannarsskv.7.gr.umleiWogbreytinginkem -!O urtilframkvmda. !P 3. J Stj;rneWaframkvmdastj;rnsamvinnuflagsins "Q skalsemjabreytingatlunogskUrsluYarsemlaga #^R legirogefnahagslegirYttirbreytingarinnareru 9$ S skUrWirogrkstuddir,svooghrifhennaratvinnu $ T mlum,ogtilgreinthvaWaafleiWingarYaWhafifyrir %\!U flagsaWilaogstarfsmennaWtakauppformevr;psks 7&"V samvinnuflags. &"W 4. J BirtaskalbreytingatluninaYannhttsem '#X mlterfyrirumlgumhversaWildarrkisa.m.k.(h$Y einummnuWifyrirflagsfundinnsemerboWaWurtil 1 aWtakakvrWunumbreytinguna.  5.  Fyrirflagsfundinn,semumgetur6.mgr.,  skulu;hWirsrfrWingar,einneWafleiri,semhafa b veriWtilnefndireWasamYykktirafyfirvaldisviWi =  d;mgslueWastj;rnsUsluaWildarrkinu,semevr  ;pskasamvinnuflagiWsembreytahlutaflag ` heyrirundir,votta,aWbreyttubreytanda,aWreglurn ;  arbliW1.mgr.22.gr.hafiveriWvirtar.   6.  FlagsfundursamvinnuflagsinsskalsamYykkja    breytingartluninasamtsamYykktumevr;pska  l  samvinnuflagsins. G   7.  AWildarrkingetabundiWbreytingunaYvskil U $  yrWiaWhnnj;tistuWningsaukinsmeirihlutaat   kvWaeWassamYykktsamhlj;Wastj;rnarstofnun x  samvinnuflagsinssemveriWeraWbreytaYarsem S"  YtttakastarfsmannaerskipulgW.   8.  Rttindiogskyldursamvinnuflagsins,sem    breyta,bWiaWYvervarWareinstakaog   sameiginlegarWningarskilmlaog-skilyrWi,sem _. leiWiraflandslgum,venjuogeinstkum   rWningarsamningumeWarWningarsambndumog  erugildiYegarskrninginferfram,skulu ], grundvellislkrarskrningarfrasttilevr;pska  samvinnuflagsins.    III.KAFLI   SKIPULAGEVR:PSKA  SAMVINNUFLAGSINS  wF 36.gr. T  Skipulagstofnana  b %MeWYeimskilyrWum,semmlterfyrirumYessari p reglugerW,skulueftirfarandistofnanirveraevr K ;pskusamvinnuflagi:   a)0  flagsfundur,og! b)0  annaWhvorteftirlitsstj;rnogframkvmdastj;rn " (tvYttkerfi)eWastj;rn(einYttkerfi)eftirYv # hvaWaformhefurveriWkveWiWsamYykktum e 4$ flagsins.!%   1.Yttur "&  TvYttkerfi  +#' 37.gr. 9$ (  Verkefniframkvmdastj;rnar,tilnefning G%!) stj;rnarmanna  %!* 61.  Framkvmdastj;rninskalannastreksturevr &"+ ;pskasamvinnuflagsinsogkomaframfyrirYess 'x#, hndgagnvartYriWjuaWilumogmlarekstri.AW S("$- ildarrkigeturkveWiWumaWframkvmdastj;ri 1- skuliberabyrgWdaglegristj;rnflagsinssmu . forsendumoggildaumsamvinnuflgsemhafa T/ skrWarskrifstofuryfirrWasvWiYessaWildarrkis. /0 2. J Eftirlitsstj;rninskalannasttilnefninguogbrott = 1 vikningustj;rnarmannseWa-mannaframkvmda 2 stj;rn. `3 AWildarrkigeturhinsvegarkrafistYesseWaleyftaW  n4 samYykktumflagsinssukvWiumaWstj;rnar I 5 maWureWamennframkvmdastj;rninnisutil  6 nefndireWaYeimvikiWfrflagsfundiogsmu  l7 forsendumoggildaumsamvinnuflgsemerumeW G 8 skrWarskrifstofuryfirrWasvWiYessaWildarrkis.  9 3. J SamiaWilimekkisamtmiseigastifram  : kvmdastj;rnogeftirlitsstj;rnsamaevr;pskasam x ; vinnuflags.Eftirlitsstj;rningeturhinsvegart S" < nefnteinnrsnumrWumtilaWtakastifram  = kvmdastj;rnkomitilforfalla.SskalYvkjasti v > eftirlitsstj;rninnimeWan.AWildarrkigeturtak Q ? markaWgildistmaslkrarrWstfunar.  @ 4. J 0samYykktumevr;pskasamvinnuflagsinsskal  A mlafyrirumfjldastj;rnarmannaframkvmda B stj;rninnieWaumreglurtilaWkvarWaYannfjlda. ],C AWildarrkierhinsvegarheimiltaWkvarWalg D marks-og/eWahmarksfjldaYeirra. E 5. J EfekkierkveWiWsrstaklegaumtvYttkerfi F aWYvervarWarsamvinnuflgmeWskrWarskrif i8G stofuryfirrWasvWiaWildarrkisgeturviWkomandi H aWildarrkisamYykktviWeigandirWstafaniraWYver I varWarevr;psksamvinnuflg. g6J   38.gr. uDK  FormennskaogfundarboWun RL framkvmdastj;rnarinnar  -M G1. J Framkvmdastj;rninkUssrformannreigin ; N rWumsamrmiviWsamYykktirnar. O 2. J FormaWurinnskalboWatilfundarframkvmda P stj;rninnisamkvmtskilyrWumsemmlterfyrir lQ umsamYykktunum,annaWhvortaWeiginfrum G R kvWieWaaWbeiWnieinhversstj;rnarmanns.0slkri  S beiWniskaltWtilgreinastWurfyrirboWunfund !jT arins.EfekkihefurveriWbrugWistviWslkribeiWni E"U innan15dagageturstj;rnarmaWureWamenn,sem "V ;skuWueftirfundinum,boWaWtilhans. #hW   39.gr. $v X  Verkefnieftirlitsstj;rnar, %!Y tilnefningstj;rnarmanna  _&."Z  1. J Eftirlitsstj;rninhefureftirlitmeWstrfumfram m'<#[ kvmdastj;rnarinnar.Hennier,fyrirsittleyti,ekki (#\ heimiltaWstj;rnaevr;pskasamvinnuflaginu.Eftir($] litsstj;rninnier;heimiltaWkomaframfyrirhnd 1 evr;pskasamvinnuflagsinsgagnvartYriWjuaWilum.  Hnskalkomaframfyrirhndevr;pskasamvinnu T flagsinsgagnvartframkvmdastj;rninnieWa / stj;rnarmnnumhennartengslumviWmlss;kn  eWasamningagerW. R 2.  Stj;rnarmenneftirlitsstj;rnarinnarskulutil ` nefndireWaYeimvikiWfrflagsfundi.0sam ;  Yykktunummhinsvegartilnefnamennfyrstu   eftirlitsstj;rnina.XettagildirmeWfyrirvaraumtil  ^  hgunYtttkustarfsmannasemkveWinersam 9   kvmttilskipun2003/72/EB.    3.  :virkiraWilarmegaekkiskipameiraeneinn    fj;rWahlutastaeftirlitsstj;rn.  j  4.  0samYykktunumskalmlafyrirumfjldaYeirra x  semsitjaeftirlitsstj;rninnieWaumreglurtilaW S"  kvarWaYannfjlda.AWildarrkigeturhinsvegar   mltfyrirumfjldaYeirrasemsitjaeftirlitsstj;rn v  evr;pskssamvinnuflags,semhefurskrWaskrif Q  stofuyfirrWasvWiYess,ogsamsetninguhennar   eWaumlgmarks-og/eWahmarksfjldastj;rnar t manna. O   40.gr. ],  RtturtilupplUsinga  k: 1.  Framkvmdastj;rninskalgefaeftirlitsstj;rninni yH skUrslua.m.k.YriWjahvernmnuWumframvinduog # horfurviWskiptumevr;pskasamvinnuflagsins  meWhliWsj;nafhverskonarupplUsingumumfyrir wF tkiundirstj;rnevr;pskasamvinnuflagsinssem ! gtuhaftveruleghrifframvinduviWskiptum  Yess. uD 2.  AukYeirraregluleguupplUsinga,semumgetur R 1.mgr.,skalframkvmdastj;rnintafarlaustkoma -  framfriviWeftirlitsstj;rninahverskonarupplUs ! ingumumatburWisemtlamaWhafiumtalsverW P" hrifevr;pskasamvinnuflagiW. +# 3.  Eftirlitsstj;rningeturkrafiWframkvmdastj;rn 9$ inaumhverjarYrupplUsingarsemhnYarfaW % haldatilaWsinnaeftirlitisamrmiviW1.mgr.39.  \& gr.AWildarrkigeturkveWiWumaWsrhver 7!' stj;rnarmaWureftirlitsstj;rnarinnarskulieinnigeiga !( kostYv. "Z) 4.  Eftirlitsstj;rninnierheimiltaWframkvmaeWa #h* ltaframkvmahverjarYrranns;knirsemkunna C$ + aWreynastnauWsynlegartilaWhngetisinntskyld $ , umsnum. %f!- 5.  SrhveraWilieftirlitsstj;rninniskalhafartttil &t".  aWskoWaallarupplUsingarsemhenniberast. O'#/   & b  41.gr. 1/  FormennskaogfundarboWun ?0 eftirlitsstj;rnarinnar 'b1 1 x1. J Eftirlitsstj;rninkUssrformannreiginrWum. 2 Hafihelmingurstj;rnarmannaveriWtilnefnduraf p3 starfsmnnummeinungiskj;saformannrrWum K4 YeirrasemhafaveriWtilnefndirflagsfundi. 5 2. J FormaWurinnskalboWatilfundareftirlitsstj;rn  6 innisamkvmtskilyrWumsemmlterfyrirum  |7 samYykktunum,annaWhvortaWeiginfrumkvWieWa W &8 aWbeiWnia.m.k.einsYriWjahlutastj;rnarmannaeWa  9 aWbeiWniframkvmdastj;rnarinnar.0beiWninni  z: skulukomaframstWurnarfyrirhenni.Efengin U $ ; viWbrgWhafaorWiWviWslkribeiWniinnan15daga  < getaYeirsem;skuWueftirfundiboWaWtilhans. x =   2.Yttur  >  EinYttkerfi   ? 42.gr.  @  Verkefnistj;rnar,tilnefningstj;rnarmanna  A  1. J Stj;rninskalstUraevr;pskasamvinnuflaginu B ogkomaframfyrirYesshndgagnvartYriWjuaWil hC umogmlarekstri.AWildarrkigeturkveWiWum CD aWframkvmdastj;riskuliberabyrgWdaglegri E stj;rnflagsinssmuforsendumoggildaumsam fF vinnuflgsemhafaskrWarskrifstofuryfirrWa AG svWiYessaWildarrkis. H 2. J 0samYykktumevr;pskasamvinnuflagsinsskal I mlafyrirumfjldastj;rnarmannaeWaumreglur rJ tilaWkvarWaYannfjlda.AWildarrkierhinsvegar MK heimiltaWkvarWalgmarksfjldaog,efYrfkrefur, L hmarksfjldastj;rnarmanna.:virkiraWilarmega pM ekkiskipameiraeneinnfj;rWahlutastastj;rn KN inni. O 0stj;rninniskuluhinsvegarveraa.m.k.Yrr P stj;rnarmennefreglurumYtttkustarfsmannaeru |Q samrmiviWtilskipun2003/72/EB. W&R 3. J flagsfundiskaltilnefnamenntilsetustj;rn e 4S og,efkveWiWerumYaWsamYykktunum,vara !T stj;rn.0samYykktunummhinsvegartilnefna !U mennfyrstustj;rnina.XettagildirmeWfyrirvara c"2V umtilhgunYtttkustarfsmannasemkveWiner  #W samkvmttilskipun2003/72/EB. #X 4. J EfekkierkveWiWsrstaklegaumeinYttkerfi $ Y aWYvervarWarsamvinnuflgmeWskrWarskrif o%>!Z stofuryfirrWasvWiaWildarrkisgeturviWkomandi &![ aWildarrkisamYykktviWeigandirWstafaniraWYver &"\  varWarevr;psksamvinnuflg.m'<#]   &   43.gr. 1  BilmillifundaogrtturtilupplUsinga '1t ? e1.  Framkvmdastj;rninskalkomasamana.m.k. M YriWjahvernmnuWmeWmillibilisemkveWiWer  umsamYykktunumtilaWrWaframvinduoghorfur p viWskiptumevr;pskasamvinnuflagsins,aWteknu K tillititilhverskonarupplUsingaumfyrirtkiundir  stj;rnevr;pskasamvinnuflagsinssemgtuhaft  n veruleghrifframvinduviWskiptumYessefviW I  .    2.  Hverstj;rnarmaWurskalhafartttilaWskoWa    allarskUrslur,skjlogupplUsingarsemlagWareru  z  fyrirstj;rnina. U $    44.gr. c2   FormennskaogfundarboWunstj;rnarinnar  q@  01.  Stj;rninkUssrformannreiginrWum.Hafi N  helmingurstj;rnarmannaveriWtilnefndurafstarfs )  mnnummeinungiskj;saformannrrWum   YeirrasemhafaveriWtilnefndirflagsfundi. }L 2.  FormaWurinnskalboWatilstj;rnarfundarsam Z kvmtskilyrWumsemmlterfyrirumsamYykkt 5 unum,annaWhvortaWeiginfrumkvWieWaaWbeiWni  a.m.k.einsYriWjahlutastj;rnarmanna.0beiWninni X skulukomaframstWurnarfyrirhenni.Efengin 3 viWbrgWhafaorWiWviWslkribeiWniinnan15daga  getaYeirsem;skuWueftirfundiboWaWtilhans. V   3.Yttur d  Reglursemerusameiginlegar r einYttaogtvYttakerfinu  M 45.gr. [*  Skipunartmi  i8 91.  Stj;rnarmennstj;rnarstofnunumevr;pskra wF samvinnuflagaskulutilnefndirtilkveWinstma !  semmlterfyrirumsamYykktumflagsins,Y; ! eigilengurentilsexra. uD" 2.  MeWfyrirvaraumtakmarkanir,semkannaWvera  R# mltfyrirumsamYykktunum,skalheimiltaW -!$ endurtilnefnaaWila,einusinnieWaoftar,tilkveWins !% tmasemkvarWaWurersamrmiviW1.mgr. "P&   46.gr. #^'  SkilyrWifyrirsetustj;rnarstofnun  $l ( 1.  SamYykktirevr;pskssamvinnuflagsgetaheim %z!) ilaWflagi,skilningi48.gr.sttmlans,aWeiga U&$"* stieinhverriafstj;rnarstofnunumYess,aWYvtil &"+  skilduaWslktstrWiekkigegnkvWumlagaum 'x#, samvinnuflg& T  aWildarrkinuYarsemevr;pska 1, samvinnuflagiWhefurskrWaskrifstofu.'T1x - XaWflagskaltilnefnaeinstaklingsemfulltrasinn . tilaWgegnaskyldumsnumviWkomandistj;rn. b/ FulltrinnskalhltasmuskilyrWumoghafasmu = 0 skyldurogefhannttipers;nulegastistj;rn 1 inni. `2 2. J EnginnaWilimeigastistj;rnarstofnunevr  n3 ;pskssamvinnuflagseWaverafulltriflagsaWila I 4 skilningi1.mgr.efhanntelst:  5 "0 J vanhfur,samkvmtlgumaWildarrkisins,Yar  6 semevr;pskasamvinnuflagiWhefurskrWa  z7 skrifstofu,tilaWstarfasamsvarandistj;rnsam U $ 8 vinnuflagssemheyrirundirlgYessaWildar  9 rkis,eWax :JJ "0 J vanhfur,grundvellid;msrskurWareWa  ; stj;rnvaldskvrWunaraWildarrki,tilaWstarfa a0 < samsvarandistj;rnsamvinnuflagssemheyrir   = undirlgaWildarrkis. >JJ 3. J 0samYykktumevr;pskasamvinnuflagserhgt, ? samrmiviWlgumsamvinnuflgaWildarrk m<@ inu,aWmlafyrirumsrstkskilyrWifyrirkjr A gengiflagsaWilasemerufulltrarstj;rnarinnar. B   47.gr. C  UmboWfulltraogbyrgW D evr;pskasamvinnuflagsins  VE 1. J EftveimureWafleiriflagsaWilumerveittheim dF ildtilaWverafulltrarevr;pskasamvinnuflagsins ?G gagnvartYriWjaaWilasamrmiviW1.mgr.37.gr. H og1.mgr.42.gr.skuluYessirflagsaWilarfarameW bI Yheimildsameiginlega,nemalgaWildarrkisins, = J Yarsemevr;pskasamvinnuflagiWhefurskrWa K skrifstofu,leyfiaWkveWiWsumannaWsam `L Yykktunum,enYvtilvikierunntaWberafyrirsig ; M slktkvWigagnvartYriWjuaWilumefYaWhefur N veriWgertopinbertsamrmiviW5.mgr.11.gr.og ^O 12.gr. 9P 2. J Gerningarstj;rnaevr;pskrasamvinnuflagaeru G Q bindandifyrirYaWgagnvartYriWjuaWilum,einnig  R YegarYessirgerningareruekkisamrmiviWmark !jS miWevr;pskasamvinnuflagsins,nemaYessirgern E"T ingarsuutanrammaYeirraheimildasemstj;rnirn "U arhafaeWamegahafasamkvmtlgumaWildarrk #hV isinsYarsemevr;pskasamvinnuflagiWhefur C$ W skrWaskrifstofu.AWildarrkingetaY;kveWiWum $ X aWevr;pskasamvinnuflagiWsekkibundiWafslk %f!Y umgerningumsuYeirutanrammamarkmiWaevr A&"Z ;pskasamvinnuflagsinsefflagiWfrirsnnur &"[ aWYriWjiaWilihafivitaWaWgerningurinnvriutan 'd#\ rammamarkmiWannaeWagtiekki,miWaWviWaW?($] stWur,hafaveriW;kunnugtumYaW;birtingsam 1 Yykkta,einogsr,erekkingilegsnnunYess.  3.  Aldreimberafyrirsig,gagnvartYriWjaaWila,  takmarkanirvaldistj;rnaevr;pskasamvinnu b flagsinssemeigar;tsnasamYykktumYesseWa =  kvrWunumlgbrrastj;rnaYessjafnvelY;ttYr  hafiveriWgerWaropinberar. ` 4.  AWildarrkigeturmltfyrirumaWsamYykktum  n megiveitaeinumaWila,eWanokkrumsaman,umboW I  tilaWkomaframfyrirhndevr;pskasamvinnu    flags.SlklggjfgeturmltfyrirumaWunnts  l  aWberafyrirsigslktkvWisamYykktunumgagn G   vartYriWjaaWilaaWYvtilskilduaWYaWvarWial    mennafyrirsvarsheimild.kvWi12.gr.skulugilda  j  umYaWhvortunntsaWberafyrirsigslktkvWi E  gagnvartYriWjaaWilaeWaekki.     48.gr.    AWgerWirsemkrafisterheimildarfyrir     H 1.  0samYykktumevr;pskssamvinnuflagsskal   veraskryfirYrtegundirviWskiptaYarsemkrafist  er: m< "0  tvYttakerfinu,heimildarsemframkvmda {J stj;rninfrfreftirlitsstj;rneWaflagsfundi,% "0  einYttakerfinu,;tvrWrarkvrWunarstj;rn 3 arinnareWaheimildarfrflagsfundi. 2.  kvWi1.mgr.gildameWfyrirvaraum47.gr.  3.  AWildarrkigeturY;kveWiWfyrirhvaWategund  irviWskiptaYurfiheimildoghvaWastj;rnarstofnun r skuliveitaheimildinaogverWurYaWaWkomafram M samYykktumevr;pskrasamvinnuflagasemeru  skrWyfirrWasvWiYessog/eWakveWiWumYaW p aWtvYttakerfinugetieftirlitsstj;rninsjlfkveW K iWfyrirhvaWategundirviWskiptahafaYurfiheimild.     49.gr. !  TrnaWarkvW  " Xeirsemsitjastj;rnarstofnunumevr;pskssam  # vinnuflagserubundnirYeirriskyldu,jafnveleftir  $ aWYeirhafaltiWafstrfum,aWltaekkiuppineina s!B% vitneskjusemYeirkunnaaWbayfirvarWandievr "& ;pskasamvinnuflagiWsemgtiskaWaWhagsmuni "' flagsinseWaflagsaWilaYess,nemaYvaWeinsaW q#@( kvWilandslagaumsamvinnuflgkrefjistYess $) eWaleyfiaWslkarupplUsingarsultnarteWa $ * YaWsYgualmannahagsmuna. o%>!+   50.gr. }&L",  Starfshttirstj;rnarstofnana  'Z#- 1.  EfekkierkveWiWumannaWreglugerWYessari (h$. eWasamYykktunumskuluinnrireglurumlykt 1. unarhfiogkvarWanatkustj;rnarstofnunumevr / ;pskrasamvinnuflagaverasemhrsegir: T0 a)0 J lyktunarhfi:a.m.k.helmingurYeirra,semsitja b1 stj;rnoghafaatkvWisrtt,skalveraviWstadd = 2 ureWaeigafulltrafundinum,3JJ b)0 J kvarWanataka:meirihlutiYeirra,semsitja 4 stj;rn,hafaatkvWisrttogeruviWstaddireWa  n5 eigafulltrafundinum.I 6JJ Fjarverandistj;rnarmenngetatthlutaWkvarWana W &7 tkumeWYvveitaWrumstj;rninnieWastaWgengl  8 um,semtilnefndirvoruhanasamatma,umboW  z9 sitt. U $ : 2. J EfenginkvWiYaraWltandierusamYykkt c2 ; umflagsinsskalformaWurhverrarstj;rnarfara   < meWoddaatkvWiYegaratkvWifallajafnt.Engin  = kvWigagnstWYessumegaverasamYykktunum a0 > efhelmingurYeirrasemeigastieftirlitsstj;rninni   ? erufulltrarstarfsmanna.  @ 3. J XegarkveWiWerumYtttkustarfsmanna A samrmiviWtilskipun2003/72/EBgeturaWildarrki m<B kveWiWumaWlyktunarhfifundaogkvarWana C takafundumeftirlitsstj;rnarinnarskuli,Yrttfyrir D kvWi1.og2.mgr.,hWgildandireglumumsam k:E vinnuflglgumhlutaWeigandiaWildarrkisog F meWsmuskilyrWum. G   51.gr. H  EinkarttarbyrgW  I E0samrmiviWkvWilagaumsamvinnuflgaW J ildarrkinuYarsemevr;pskasamvinnuflagiWer bK meWskrWaskrifstofuskuluYeirsemeigasti = L framkvmdastj;rn,eftirlitsstj;rneWastj;rnevr M ;pskasamvinnuflagsinsberabyrgWtapieWa `N skaWasemflagiWverWurfyrirvegnaYessaWYeir ; O hafaekkisinntlagaskyldum,samYykktumeWaWr P umskuldbindingumsemfylgjastrfumYeirra. ^Q   4.Yttur lR  Flagsfundur   zS 52.gr. !T  ValdsviW  "U (!FlagsfundurskaltakakvarWanirummlefnisem #V hannbereinnbyrgWsamkvmt: $N W a)0 J YessarireglugerW,eWa%\!XJJ b)0 J lggjfaWildarrkisinsYarsemevr;pskasam &j"Y vinnuflagiWermeWskrWaskrifstofuogsem E'#Z hefurveriWsamYykktsamkvmttilskipun '#[ 2003/72/EB.$(h$\JJ $EnnfremurskalflagsfundurtakakvarWanirum 1 mlsemerubyrgWaWalfundarsamvinnuflags,  semheyrirundirlgaWildarrkisinsYarsemevr T ;pskasamvinnuflagiWermeWskrWaskrifstofu, / annaWhvortsamkvmtlgumYessaWildarrkiseWa  samYykktumevr;pskasamvinnuflagsinssamrmi R viWYaulg. -   53.gr. ;   Framkvmdflagsfunda  I  %MeWfyrirvaraumreglurYr,semmlterfyrirum W &  YessumYtti,gildalgumsamvinnuflgaW    ildarrkinu,Yarsemevr;pskasamvinnuflagiWhefur  z  skrWaskrifstofu,umskipulagogframkvmdf U $  lagsfundaogatkvWagreiWslurYeim.     54.gr.     Flagsfundir    '1.  Haldaskalflagsfundevr;pskusamvinnuflagi )  minnsteinusinnihverjualmanaksri,innansex   mnaWafrlokumfjrhagsrsYessnemalgum }L samvinnuflgsemsinnasamskonarstarfsemi ' aWildarrkinu,Yarsemevr;pskasamvinnuflagiWer  meWskrWaskrifstofu,kveWiumtWarifundi. {J AWildarrkigeturhinsvegarkveWiWumaWhalda % megifyrstaflagsfundhvenrsemerfyrstu18  mnuWunumeftirstofnunevr;pskssamvinnuflags. yH 2.  Framkvmdastj;rn,stj;rn,eftirlitsstj;rneWa V aWrarstj;rnarstofnanireWalgbryfirvldgetahve 1 nrsemerboWaWtilflagsfundarsamrmiviW  landslgumsamvinnuflgaWildarrkinuYarsem T evr;pskasamvinnuflagiWhefurskrWaskrifstofu. / Framkvmdastj;rninnierskyltaWboWatilflags  fundarefeftirlitsstj;rninferframYaW. R 3.  dagskrflagsfundar,semhaldinnereftiraW `  fjrhagsrilUkur,skala.m.k.verasamYykktrlegra ; ! reikningsskilaogrWstfunhagnaWar. " 4.  flagsfundinumerhgtaWkveWaaWboWaW # verWitilannarsfundarogkveWadagsetninguog l$ dagskrYessfundar. G %   55.gr. U!$&  FundurboWaWurafminnihlutaflagsaWila  c"2' .FlagsaWilarevr;pskssamvinnuflags,samanlagt q#@( fleirien5000,eWasemrWayfira.m.k.10%af $) heildarfjldaatkvWa,getakrafistYessaWboWaW $ * verWitilflagsfundarevr;pskasamvinnuflaginu o%>!+ ogsamiWdagskrfundarins.0samYykktunumer &!,  heimiltaWlkkaframangreindahlutfallstlu. &"-   &   56.gr. 1-  FundarboW '10 ?. 01. J BoWaskaltilflagsfundarmeWskriflegufundar M/ boWisemsentereftirtiltkumleiWumtilallrasem 0 eigarttaWsitjaaWalfundevr;pskasamvinnu p1 flagsinssamrmiviW1.og2.mgr.58.gr.og K2 kvWisamYykktanna.BoWamtilfundarinsmeW 3 YvaWbirtafundarboWopinberutgfuritievr  n4 ;pskasamvinnuflagsins. I 5 2. J 0fundarboWiflagsfundarskulukomafram W &6 a.m.k.eftirfarandiupplUsingar:  7 "0 J heitiogskrWskrifstofaevr;pskasamvinnu  8 flagsins, 9JJ "0 J fundarstaWur,dagsetningogfundartmi, :JJ "0 J efviW,umhverskonarflagsfunderaWrWa, ;JJ "0 J dagskrYarsemfundarefnierutilgreindsamt  < tillgumaWkvrWunum.\ =JJ 3. J AWminnstakosti30dagarskululWafrdegin j> umYegarfundarboWiW,semumgetur1.mgr.,er E? senttildagsinsYegarfundurinnerhaldinn.Xennan @ tmamstytta15dagaYegarmikiWliggurviW. hA Xegar4.mgr.61.gr.erbeitt,aWYvervarWarkrfur CB umlyktunarhfi,mstyttatmannmillifyrstaog C annarsfundar,semhaldinnertilaWrWasmu fD dagskrrml,samrmiviWlgaWildarrkisinsYar AE semevr;pskasamvinnuflagiWhefurskrWaskrif F stofu. dG   57.gr. rH  ViWbturviWdagskr  I 8FlagsaWilarevr;pskssamvinnuflags,samanlagt J fleirien5000,eWasemrWayfira.m.k.10%af i8K heildarfjldaatkvWa,getakrafistYessaWviWb;tar L liWir,einneWafleiri,suteknirdagskrflags M fundar.0samYykktunumerheimiltaWlkka g6N framangreindahlutfallstlu. O   58.gr.  P  FundarmennogYeirsemfarameWumboW  -!Q :1. J AllirflagsaWilarhafartttilaWtakatilmlsog ;" R greiWaatkvWiflagsfundumumefnisatriWinsem "S erudagskr. #^T 2. J Xeirsemeigastistofnunumevr;pskssam $l U vinnuflags,eigendurverWbrfa,annarraenhlutaog G%!V skuldabrfaskilningi64.gr.,og,efheimilderfyrir %!W YvsamYykktunum,hversaWiliannarsemrtt &j"X Yvsamkvmtlgumrkisins,Yarsemevr;pska E'#Y samvinnuflagiWhefurskrWaskrifstofu,msitjaf '#Z lagsfundnatkvWisrttar.(h$[ 3.  AWili,semhefuratkvWisrtt,skaleigarttYv 1 aWtilnefnamanntilaWfarameWumboWsittflags  fundisamrmiviWmlsmeWferWsemmlterfyrir T umsamYykktunum. / 0samYykktunumskalmlafyrirumhmarksfjlda =  aWilasemeinnmaWurgeturfariWmeWumboWfyrir.  4.  0samYykktunumerhgtaWheimilaatkvWa  greiWslumeWp;stieWarafrnaatkvWagreiWsluen  n YvtilvikiskalmlafyrirumnauWsynlegamls I  meWferW.      59.gr.     AtkvWisrttur     SA1.  HverflagsaWilievr;pskusamvinnuflagiskal   hafaeittatkvWintillitstilYesshvemargahluti   hann. q@  2.  EflgaWildarrkisins,Yarsemevr;pskasam N  vinnuflagiWhefurskrWaskrifstofu,leyfaerhgt )  aWkveWaumYaWsamYykktunumaWfjldiat   kvWa,semflagsaWilirWuryfir,skulikvarWastaf }L annarriaWildhansaWstarfsemisamvinnuflagsins ' enstofnfjrframlagihans.XettaatkvWamagngetur  veriWmestfimmatkvWiflagsaWilaeWa30%af {J heildaratkvWisrtti,hvortheldurerlgra. % EflgaWildarrkisins,Yarsemevr;pskasamvinnu 3 flagiWhefurskrWaskrifstofu,leyfageturevr;pskt  samvinnuflag,semstundarfjrmla-eWavtrygg V ingastarfsemi,kveWiWumYaWsamYykktumsnum 1 aWatkvWafjldiflagsaWilaskulikvarWastafYtt  tkuYeirrastarfsemisamvinnuflagsins,Y.m.t. T hluturYeirrastofnfevr;pskasamvinnuflagsins. / XettaatkvWamagngeturmestveriWfimmatkvWi  flagsaWilaeWa20%afheildaratkvWisrtti,hvort R heldurerlgra. -  EflgaWildarrkisins,Yarsemevr;psktsamvinnu ; ! flaghefurskrWaskrifstofu,leyfagetaevr;psk " samvinnuflg,YarsemmeirihlutiflagsaWilaeru ^# samvinnuflg,kveWiWumYaWsamYykktumsn 9$ um,aWatkvWafjldiflagsaWilaskulikvarWastaf % YtttkuYeirrastarfsemisamvinnuflagsins,Y.m.t.  \& hluturYeirrastofnfevr;pskasamvinnuflagsins 7!' og/eWafjldiflagsaWilahverrieininguYess. !( 3.  AWYvervarWaratkvWisrttsemthlutam ") samYykktumtil;virkraflagsaWila(fjrfesta)skal #h* evr;pskasamvinnuflagiWhltalgumaWildarrkis C$ + insYarsemevr;pskasamvinnuflagiWhefurskrWa $ , skrifstofu.:virkirflagsaWilar(fjrfestar)getaY; %f!- ekkirWiWsamanlagtyfirmeiraen25%afheildar A&". atkvWisrtti. &"/ 4.  EflgaWildarrkisins,Yarsemevr;pskasam '#0 vinnuflaghefurskrWaskrifstofu,leyfa,viWgildis (r$1 tkuYessararreglugerWar,erheimiltaWkveWaum 11 YaWsamYykktumevr;pskasamvinnuflagsins 2 hvernigYtttkufulltrastarfsmannaflagsfund T3 umskulihttaWeWasvWa-eWadeildarfundum,aW /4 YvtilskilduaWfulltrarstarfsmannarWiekki 5 samanlagtyfirmeiraen15%afheildaratkvWisrtti. R6 SrtturfellurniWurumleiWogskrWskrifstofa -7 evr;pskasamvinnuflagsinserflutttilaWildarrkis 8 YarsemekkierkveWiWumslkaYtttkulands  P9 lgum. + :   60.gr. 9 ;  RtturtilupplUsinga  G < >P1. J AllirflagsaWilar,sem;skaeftirYvaWalfundi, U $ = skulueigarttupplUsingumfrframkvmda  > stj;rninnieWastj;rninniummlefnievr;pskasam x ? vinnuflagsinsvarWandiYliWisemflagsfundur S" @ hefurheimildtilaWtakakvrWunumsamrmi  A viW1.mgr.61.gr.UpplUsingarskuluveittarviW v B komandiflagsfundieftirYvsemunnter. Q C 2. J Framkvmdastj;rnineWastj;rningeturYvaW _.D einsneitaWaWveitaslkarupplUsingaraW:  E "0 J lkursuYvaWYaWskaWievr;pskasamvinnu F flagiWverulega,GJJ "0 J YaWsamrUmistekkilagaskylduumtrnaWar H kvaWiraWltaYruppi.yHIJJ 3. J FlagsaWili,semsynjaWerumupplUsingar,getur VJ krafistYessaWbeiWnihansogstWurfyrirsynjun 1K innisuskrWfundargerWflagsfundarins. L 4. J FlagsaWilarskulu,10dagafyrirflagsfundinn M YarsemtekinverWurkvrWunumlokfjrhagsrs bN ins,hafaaWgangaWefnahagsreikningi,rekstrar = O reikningiogathugasemdummeWYeim,skUrslu P framkvmdastj;rnar,niWurstWumendurskoWunar `Q viWeigandiaWilareikningunumog,YegarumeraW ; R rWam;Wurfyrirtkiskilningitilskipunar83/349/ S EBE,samstWureikningsskilum. ^T   61.gr. lU  kvarWanir   zV X1. J FlagsfundurgeturlyktaWumliWidagskr !W fundarins.FlagsfundurgetureinnigfjallaWumog c"2X samYykktlyktanirumliWisemminnihlutiflags  #Y aWilahefurbttviWdagskrfundarinssamrmi #Z viW57.gr. a$0 [ 2. J FlagsfundurtekurkvarWanirmeWmeirihluta o%>!\ greiddraoggildraatkvWaflagsaWilasemsitja &!]  fundinneWafulltraYeirra.&"^ 3.  &   0samYykktunumskalmlafyrirumreglurum 1 lyktunarhfiogmeirihlutasemgildaskuluf  lagsfundum.'1Z T EfsmguleikiergefinnsamYykktumevr;pska b samvinnuflagsinsaWveitafjrfestum(;virkumaW =  ilum)flagsaWildeWathlutaatkvWumsamkvmt  stofnfjrframlagievr;pskusamvinnuflagisem ` stundarfjrmla-eWavtryggingastarfsemi,skal ;  einnigmlafyrirumsrstakarreglurumlyktunar   hfisamYykktunumaWYvervarWaraWraflags  ^  aWilaenfjrfesta(;virkaaWila)eWaflagsaWilasem 9   hafaatkvWisrttsamkvmthlutafjreignevr    ;pskusamvinnuflagisemstundarfjrmla-eWav  \  tryggingastarfsemi.AWildarrkjunumerfrjlstaW 7   setjalgmarksviWmiWunfyrirslkarsrstakarreglur   umlyktunarhfifyrirevr;psksamvinnuflgsem Z  hafaskrWaskrifstofuyfirrWasvWiYeirra. 5  4.  FlagsfundurgeturYvaWeinsbreyttsamYykkt C  unumfyrstaskiptisemhannkemursamanaWf   lagsaWilar,semsitjafundinneWaeigaYarfulltra, f  sua.m.k.helmingurallraflagsaWilaYeimdegi A semaWafundurinnerhaldinnog,sboWaWtilannars  fundarmeWsmudagskr,erekkigerWkrafaum d lyktunarhfi. ? 0tilvikum,semumgeturfyrstuundirgrein,verWa M a.m.k.tveirYriWjuhlutargildraoggreiddraatkvWa  aWverameWatkvWi,nemaYessskrafistgildandi p lgumumsamvinnuflgaWildarrkinuYarsem K evr;pskasamvinnuflagiWhefurskrWaskrifstofuaW  meirihlutiatkvWashrrahlutfall. n   62.gr. |  FundargerW   c1.  RitaskalfundarferWllumflagsfundum.0   fundargerWinniskulukomaframa.m.k.eftirfarandi sB! upplUsingar: " "0  fundarstaWurogdagsetningfundarins,+# "0  lyktanirsemsamYykktarvoru,9$ "0  niWurstWuratkvWagreiWslu.G % 2.  MeWfundargerWinniskalfylgjaskryfirfundar U!$& menn,skjlvarWandifundarboWtilflagsfundarog !' skUrslursemflagsaWilumeruafhentartengslum "x( viWdagskrrliWi. S#") 3.  GeymaskalfundargerWinaogfylgiskjlhennar a$0 * a.m.k.fimmr.AllirflagsaWilargetafengiWafrit  % + affundargerWinniogfylgiskjlunum,efYeir;ska %!, eftirYv,gegngreiWsluumsUslukostnaWar. _&."-  4.  Fundarstj;riskalundirritafundargerWina. m'<#.   &   63.gr. 1.  Deildar-eWasvWafundir '1h ?/ h1. J Efevr;pskasamvinnuflagiWstundarmismun M0 andistarfsemieWastundarstarfsemifleirieneinu 1 landsvWieWahefurmargarstarfsstWvareWaeff p2 lagsaWilarerufleirien500erhgtaWkveWaum K3 YaWsamYykktunumaWhaldnirsudeildar-eWa 4 svWafundireflandslgviWkomandiaWildarrkis  n5 leyfa.0samYykktunumskalkveWiWumskiptingu I 6 deildireWasvWiogfulltrafjldaYeirra.  7 2. J deildar-eWasvWafundumskalkj;safulltra  8 tilfjgurraraaWhmarkinemaumboWiWsaftur  z9 kallaWWurenstmierliWinn.Fulltrar,semYann U $ : igerukjrnir,skulusitjaaWalfundevr;pskasam  ; vinnuflagsinsfyrirhndYeirrardeildareWaYess x < svWissemYeirerufulltrarfyrirogskuluYeirgefa S" = umbj;WendumsnumskUrsluumniWurstWurflags  > fundarins.kvWin4.YttiIII.kaflagildaum v ? framkvmddeildar-ogsvWafunda. Q @   IV.KAFLI _.A  BTGFAHLUTASEMVEITA m<B SRSTKKJR  C 64.gr. %D  VerWbrf,nnurenhlutirogskuldabrf, 3E semveitasrstkkjr  F n1. J 0samYykktumevr;pskasamvinnuflagserhgt G aWkveWaumtgfuskuldabrfaeWaannarraverW dH brfaenhluta,eneigendurslkrabrfaskuluekki ?I hafaatkvWisrtt.JafntflagsaWilarsemaWrirgeta J skrWsigfyrirYeim.KaupYeimveitirekkistWu bK flagsaWila.0samYykktunumskaleinnigmlafyrir = L ummlsmeWferWviWinnlausn. M 2. J HeimilteraWltaeigendurverWbrfaeWaskulda N brfa,semumgetur1.mgr.,nj;tasrstakrakjara nO samrmiviWsamYykktirnareWaskilyrWisemmlt IP erfyrirumYegarYauerugefint. Q 3. J HeildarnafnvirWiverWbrfaeWaskuldabrfa,sem  R umgetur1.mgr.,mekkiverahrraenstala  zS semmlterfyrirumsamYykktunum. U!$T 4. J 0samYykktunumerhgtaWkveWaumsrstaka c"2U fundieigendaverWbrfaeWaskuldabrfa,semum  #V getur1.mgr.,meWfyrirvaraumrttYeirratilaW #W sitjaflagsfundinnsemkveWiWerum2.mgr.58. a$0 X gr.SlkurfundurgeturskilaWlitivarWandikvarW  % Y anir,semaWtakaflagsfundiumrttindiog %!Z hagsmunislkraeigenda,ogtilnefntfulltratilaW _&."[ kynnaYaWflagsfundi.  '"\ litiW,semumgeturfyrstuundirgrein,skalskrW (#] fundargerWflagsfundar.($^   V.KAFLI 1  RVSTFUNHAGNAVAR  ? 65.gr. M  Lgbundinnvarasj;Wur  [* v1.  MeWfyrirvaraum;frvkjanleglagakvWiskal i8 samYykktunummlafyrirumreglurumrWstfun   tekjuafgangsfyrirhvertfjrhagsr.   2.  0samYykktunumskalgerWkrafaumaWhlutiaf   slkumtekjuafgangislagWurlgboWinnvarasj;W, u D erkomiWverWif;t,WurenafgangierrWstafaW    nUjanleik.    XangaWtillgbundinnvarasj;Wurnemursmufjr   hWogstofnfnu,semumgetur2.mgr.3.gr., P  verWurfjrhWin,semlgWerhann,aWnema +  a.m.k.15%aftekjuafgangifjrhagsrsins,aWfr   dregnutapisemhefurveriWfluttfrfyrrari. N  3.  AWilar,semsegjasigrevr;pskasamvinnu \  flaginu,skuluekkieiganeinakrfutilfjrsemlagt 7 hefurveriWlgbundnavarasj;WinnmeWYessum  htti. Z   66.gr. h  ArWur  v H|HeimilteraWkveWaumYaWsamYykktunumaW  arWursgreiddurtilflagsaWilahlutfalliviWviW _. skiptiYeirraviWevr;pskasamvinnuflagiWeWaY   Yj;nustusemYeirhafainntafhendifyrirYaW.    67.gr.   RWstfuntekjuafgangs   ~1.  HagnaWurtilthlutunarersfjrhWsemeftir  stendurYegarbiWeraWdragafrgreiWslulg V bundinnvarasj;W,arWgreiWslurogyfirfrttapfr 1 fyrrirumaWviWbttumtekjuafgangi,semhefur  veriWyfirfrWurfrfyrrari,ogfjrhWumsem T  hafaveriWrvarasj;Wum. /! 2.  flagsfundi,Yarsemreikningarfjrhagsrsins = " erulagWirfram,mrWstafatekjuafgangiYannhtt  # ogYeimhlutfllumsemmlterfyrirumsam !`$ Yykktunum,einkum: ;" % "0  aWfrahannyfirnstafjrhagsr,I#& "0  leggjahannlgbundinnvarasj;WeWaannan W$& ' skyldubundinnvarasj;W,% ( "0  aWveitaarWiafinnborguWustofnfoggildi &!) stofnfjr,semstaWgreiddurereWagreiddur &"*  hlutum.c'2#+ 3. J & T  0samYykktunummeinnigkveWaumbannviW 1+ thlutun.'T12 ,   VI.KAFLI -  RLEGREIKNINGSSKILOG . SAMSTVUREIKNINGSSKIL  p/ 68.gr. ~0  GerWrlegrareikningsskilaog  1 samstWureikningsskila  g 62 ƃ1. J AWYvervarWargerWrlegrareikningsskilaog, u D3 eftiratvikum,gerWsamstWureikningsskila,samt  4 meWfylgjandirsskUrslu,svoogumendurskoWun  5 Yeirraogbirtingu,skalevr;psktsamvinnuflag s B 6 heyraundirlagakvWiaWildarrkisins,Yarsemf  7 lagiWermeWskrWaskrifstofu,semsetterutilfram  8 kvmdartilskipunum78/660/EBEog83/349/EBE. q@ 9 AWildarrkigetaY;kveWiWumbreytingarkvW  : umlandslagatilframkvmdarYeimtilskipunum  ; svoaWtekiWstillittilsreinkennasamvinnuflaga. o> < 2. J Efevr;pskusamvinnuflagiberekkiskyldatil, }L= samkvmtlgumaWildarrkisinsYarsemflagiW '> hefurskrWaskrifstofu,aWbirtareikningsskil,eins ? ogkveWiWerum3.gr.tilskipunar68/151/EBE, {J@ skalevr;pskasamvinnuflagiWa.m.k.sjtilYessaW %A almenningurhafiaWgangaWskjlum,tengdumr B legumreikningsskilum,skrWriskrifstofusinni. yHC AfritafYessumskjlumskuluafhentef;skaWer #D eftirYv.Gjaldfyrirslkafritskalekkiverahrra E ensemnemurumsUslukostnaWi. wFF 3. J Evr;psktsamvinnuflagskalsetjaframrleg TG reikningsskilsnog,eftiratvikum,samstWureikn /H ingsskilinnlendumgjaldmiWli.Evr;psktsam I vinnuflag,semhefurskrWaskrifstofuutangildis RJ svWisevrunnar,getureinnigsettframrlegreikn -K ingsskilsnog,eftiratvikum,samstWureiknings L skilevrum.0Yvtilvikiskaltilgreina,athuga PM semdummeWreikningsskilunum,hvernigYeirliWir +N reikningsskilunum,semerueWavoruupphaflega O tilgreindirWrumgjaldmiWli,hafaveriWumreikn NP aWirevrur. ) Q   69.gr. 7!R  Reikningsskilevr;pskrasamvinnuflagasem E"S stundalna-eWafjrmlastarfsemi  "T :1. J ViWgerWrlegrareikningsskila,ogeftiratvikum, #U samstWureikningsskilasamtmeWfylgjandirs $v V skUrslusvoogviWendurskoWunogbirtinguYessara Q% !W reikningaskalevr;psktsamvinnuflag,semerlna- %!X eWafjrmlastofnun,faraeftirreglumsemmlthef &t"Y urveriWfyrirumlandslgumaWildarrkisins,Yar O'#Z semYaWhefurskrWaskrifstofu,samkvmttilskip '#[ unumsemtengjaststofnunogrekstrilnastofnana.(r$\ 2.  ViWgerWrlegrareikningsskilaog,eftiratvikum, 1 samstWureikningsskilasamtmeWfylgjandirs  skUrslusvoogviWendurskoWunogbirtinguYessara T reikningaskalevr;psktsamvinnuflag,semerv / tryggingaflag,faraeftirreglumsemmlthefur  veriWfyrirumlandslgumaWildarrkisins,Yarsem R YaWhefurskrWaskrifstofu,samkvmttilskipunum - umrsreikningaogsamstWureikningavtrygginga  flaga.  P   70.gr.  ^   EndurskoWun   l   LgboWinendurskoWunrlegrareikningsskilaevr  z  ;pskssamvinnuflagsog,eftiratvikum,samstWu U $  reikningsskilaYessskalverahndumeinseWa   fleiriaWila,semhafatilYessheimildaWildarrkinu x  YarsemYaWhefurskrWaskrifstofu,samrmiviW S"  rWstafanirsemYaWrkihefursamYykktsamrmi   viWtilskipanir84/253/EBEog89/48/EBE. v    71.gr.    EndurskoWunarkerfi   EfYesserkrafistlgumaWildarrkisaWllsam  vinnuflgeWasamvinnuflgaftiltekinnigerW, {J semheyraundirlgYessrkis,tengistannarristofn % un,semhlotiWhefurheimildaWlgum,oggangist  undirtiltekiWendurskoWunarkerfisemsstofnun yH starfrkir,skalstilhgunsjlfkrafagildaumevr # ;psktsamvinnuflagsemhefurskrWaskrifstofu  YvaWildarrki,aWYvtilskilduaWaWilinnuppfylli wF krfurtilskipunar84/253/EBE. !   VII.KAFLI /  FLAGSSLIT,SKIPTAMEVFERV, =  GJALDXROTOGGREIVSLUSTVVUN   72.gr.    Flagsslit,skiptameWferWog ! m;tamlsmeWferW  |" Evr;psktsamvinnuflagskal,aWYvervarWarf # lagsslit,skiptameWferW,gjaldYrot,greiWslustWvun e 4$ ogm;tamlsmeWferW,heyraundirlagakvWisem !% myndugildaumhlutaflag,stofnaWsamrmiviW !& lgaWildarrkisinsYarsemskrWskrifstofaYesser, c"2' Y.m.t.kvWiumkvarWanirfunda.  #(   73.gr. $)  FlagsslitsamkvmtkvrWund;mst;lseWa )% * annarslgbrsyfirvaldsaWildarrkinu %!+ Yarsemevr;pskasamvinnuflagiW }&L", hefurskrWaskrifstofu  ''"- Ŝ1.  AWbeiWniaWila,semhefurlgmtrahagsmuna 5($. aWgta,eWaaWbeiWnilgbrsyfirvaldsskald;m 1. st;lleWaannaWlgbrtstj;rnvaldaWildarrkinu, / Yarsemevr;pskasamvinnuflagiWhefurskrWa T0 skrifstofu,gefafyrirmliumflagsslitevr;pska /1 samvinnuflagsinseflj;skemuraWkvWi1.mgr. 2 2.gr.og/eWa2.mgr.3.gr.hafiveriWbrotinogeinn R3 igtilvikumeinsogumgetur34.gr.D;mst;llinn -4 eWalgbrastj;rnvaldiWgeturveittevr;pskasam 5 vinnuflaginufresttilrb;ta.HafiflagiWekkigert  P6 YaWinnantiltekinsfrestsskald;mst;llinneWalg + 7 brastj;rnvaldiWgefafyrirmliumaWsltaYv.  8 2. J Xegarevr;psktsamvinnuflaguppfyllirekki  9 lengurkrfurnarsemmlterfyrir6.gr.skalaW  \: ildarrkiW,Yarsemevr;pskasamvinnuflagiWhefur 7  ; skrWaskrifstofu,knUjaevr;pskasamvinnuflagiW  < meWviWeigandirWstfunumtilaWkomareglu Z = mlefnisninnantiltekinstma: 5 > "0 J annaWhvortmeWYvaWflytjaaWalskrifstofusna C ? afturtilaWildarrkisinsYarsemYaWhefurskrWa  @ skrifstofu,eWaf AJJ "0 J meWYvaWflytjaskrWuskrifstofunasamrmi tB viWmlsmeWferWinasemmlterfyrirum7.gr.OCJJ 3. J AWildarrkiW,Yarsemevr;pskasamvinnuflagiW ],D hefurskrWaskrifstofu,skaltryggjameWnauWsyn E legumrWstfunumaWevr;psktsamvinnuflag,sem F lturundirhfuWleggjastaWkomalagimlefni [*G snsamrmiviW2.mgr.,stekiWtilskipta H meWferWar. ~I 4. J AWildarrkiW,Yarsemevr;pskasamvinnuflagiW J hefurskrWaskrifstofu,skalleitaeftirrttarrrWum g6K eWaWrumrrWumvegnaallrastaWfestrabrota L kvWum6.gr.SlktrrWiskalhafahriftilfrest M unarmlsmeWferWinnisemmlterfyrirum2.og e4N 3.mgr. O 5. J EfstaWfester,annaWhvortaWfrumkvWiyfir P valdaeWaeinhvershagsmunaaWila,aWevr;psktsam Q vinnuflagsmeWaWalskrifstofusnayfirrWa q@R svWiaWildarrkis,andstttkvWum6.gr.,skulu S yfirvldYessaWildarrkisYegarstaWgeraaWildar T rkinu,Yarsemevr;pskasamvinnuflagiWhefur o >U skrWaskrifstofu,greinfyrirYv. !V   74.gr. '"W  Birtingflagsslita  5#X MeWfyrirvaraumkvWilandslgum,semkrefjast C$ Y frekaribirtingar,skal,samrmiviW12.gr.,birta $ Z tilkynningarumupphafoglokflagsslita,Y.m.t.slit %f![ aWeiginfrumkvWi,skiptameWferWar,gjaldYrota A&"\ skiptaoggreiWslustWvunsvoogumkvarWanirum &"]  aWhaldaframrekstri.'d#^   &   75.gr. 1  Bthlutun '1K ? <BthlutaskalhreinnieignsamrmiviWmeginregl M unaum;vilhallathlutuneWa,eflgaWildarrkis  ins,Yarsemevr;pskasamvinnuflagiWhefurskrWa p skrifstofu,leyfaYaW,samrmiviWannaWfyrir K komulagsemkemurframsamYykktumevr;pska  samvinnuflagsins.0Yessarigreinmerkirhreineign  n YeignsemeftirstendurYegarbiWeraWgreiWaall I  arskuldirviWlnardrottnaogendurgreiWaflags    aWilumstofnfjrframlg.  l    76.gr.  z   Breytingyfirsamvinnuflag    1.  Breytamevr;pskusamvinnuflagisamvinnu   flagsemheyrirundirlgaWildarrkisinsYarsem q@  YaWhefurskrWaskrifstofu.EkkimtakakvrWun   umbreytinguflagsfyrrentvreruliWinfr   skrninguYesseWatvfyrstu,rlegureikningsskilin o>  hafaveriWsamYykkt.   2.  Breytingevr;pskssamvinnuflagssamvinnu ' flagskalekkihafafrmeWsrflagsslitflagsins  eWatilurWnUslgaWila. {J 3.  Framkvmdastj;rneWastj;rnevr;pskasam X vinnuflagsinsskalsemjabreytingatlunog 3 skUrsluYarsemlagalegirogfjrhagslegirYttir  breytingarinnareruskUrWirogrkstuddir,svoog V hrifhennaratvinnumlum,ogtilgreinthvaWaaf 1 leiWingarYaWhafifyrirflagsaWilaoghluthafa,sem  umgetur14.gr.,semogstarfsmenn,aWtakaupp T formsamvinnuflags. / 4.  BreytingatluninskalgerWaWgengilegalmenn =  ingiYannhttsemmlterfyrirumlgumhvers  aWildarrkisa.m.k.einummnuWifyrirflagsfundinn `  semerboWaWurtilaWtakakvrWunumbreyting ; ! una. " 5.  Fyrirflagsfundinn,semumgetur6.mgr., # skulu;hWirsrfrWingar,einneWafleiri,semhafa l$ veriWtilnefndireWasamYykktirafyfirvaldisviWi G % d;mgslueWastj;rnsUslusamrmiviWlandslg  & aWildarrkinu,semevr;pskasamvinnuflagiWsem !j' breytasamvinnuflagheyrirundir,vottaaWeign E"( irflagsinssua.m.k.jafngildistofnfjrYess. ") 6.  Flagsfundurevr;pskasamvinnuflagsinsskal #* samYykkjabreytingartluninasamtsamYykktum $v + samvinnuflagsins.kvrWunflagsfundarinsskal Q% !,  tekineinsogmlterfyrirumkvWumlandslaga. %!-   & ~  VIII.KAFLI 1-  VIVB:TARKVVIOG ?. BRVABIRGVAKVVI  / 77.gr. 0  Efnahags-ogmyntbandalagiW '~1 1 1. J meWanYriWjifangiEfnahags-ogmyntbanda  2 lagsEvr;pu(EMU)gildirekkifyrireitthvertaW  3 ildarrkigeturYaWaWildarrkibeittsmukvWum g 64 gagnvartevr;pskumsamvinnuflgum,semhafa  5 skrWarskrifstofuryfirrWasvWiYess,ogYeim  6 semgildaumsamvinnuflgeWahlutaflgsem e 47 heyraundirlgYessaWYvervarWargjaldmiWilinn  8 semstofnfYeirraergefiWupp.SamtsemWur  9 geturevr;psktsamvinnuflageinniggefiWupp c2 : stofnfsittevrum.Xegarsvoberundirskalum   ; reikningsgengiinnlendsgjaldmiWilsgagnvartevru  < veraYaWsamaogsWastadagsWastamnaWarfyrir a0 = stofnunevr;pskasamvinnuflagsins.   > 2. J meWanYriWjifangiEfnahags-ogmyntbanda  ? lagsEvr;pu(EMU)gildirekkifyriraWildarrkiWYar @ semevr;psktsamvinnuflaghefurskrWaskrifstofu m<A erevr;pskasamvinnuflaginuY;heimiltaWsemja B ogbirtarlegreikningsskilsnog,YegarviW,sam C stWureikningsskilevrum.AWildarrkiWgeturkraf k:D istYessaWevr;pskasamvinnuflagiWsemjiogbirti E rlegreikningsskilsnog,YegarviW,samstWu F reikningsskilinnlendumgjaldmiWliogsmufor i8G sendumogviWeigaumsamvinnuflgoghlutaflg H semheyraundirlgYessaWildarrkis.Evr;pska I samvinnuflagiWskalY;einnigeigaYesskostaW g6J birtarlegreikningsskilsnog,YegarviW,sam K stWureikningsskilevrumsamrmiviWtilskipun L rWsins90/604/EBEfr8.n;vember1990um e4M breytingutilskipun78/660/EBEumrsreikninga N ogtilskipun83/349/EBEumsamstWureikningaaW O YvervarWarundanYgurfyrirltilogmeWalst;rf c2P lgogbirtingureikningaekum(ECU)(; #  1      ).  Q   IX.KAFLI R  LOKAKVVI  ) S 78.gr. 7!T  Innlendarframkvmdarreglur  E"U 1. J AWildarrkinskulugeraallarviWeigandirWstaf S#"V anirtilaWtryggjaskilvirkabeitinguYessararreglu #W gerWar. $v X 2. J HvertaWildarrkiskaltilnefnalgbryfirvld %!Y skilningi7.,21.,29.,30.,54.og73.gr.XaWskal_&."Z upplUsaframkvmdastj;rninaognnuraWildarrki 1 Yarum.    79.gr.   EndurskoWunreglugerWarinnar   EigisWarenfimmrumeftiraWreglugerWYessi  Wlastgildiskalframkvmdastj;rninsendaEvr;pu ~ YinginuogrWinuskUrsluumbeitingureglugerWar Y ( innarogtillgurumbreytingarefviW.0skUrslunni   skaleinkumathugahvortheppilegts:  | a)0  aWheimilaaWaWalskrifstofaogskrWskrifstofa    evr;pskssamvinnuflagssusnhvoruaWildar e 4  rkinu,   b)0  aWleyfa,samYykktumevr;pskssamvinnu   flags,kvWisemaWildarrkihefursamYykkttil   framkvmdarheimildum,semaWildarrkjunum q@  eruveittarmeWYessarireglugerWeWameWlgum   semsamYykkthafaveriWtilaWtryggjaskilvirka   beitinguYessararreglugerWaraWYvervarWar o>  evr;pskasamvinnuflagiW,semvkjafreWaeru   tilfyllingarYessumlgumjafnvelY;ttslk  kvWiyrWuekkileyfWsamYykktumsamvinnu m< flagssemhefurskrWaskrifstofuaWildarrk   inu, c)0 J &  aWleyfakvWisemgeraYaWkleiftaWskipta 1  evr;pskasamvinnuflaginutveWafleiriinn  lendsamvinnuflg,'1TJJ d)0 J aWhafasrstklagarrWiYegarmisferlieWa b mistkeigasrstaWviWskrninguevr;pskssam =  vinnuflagssemkomiWerf;tmeWsamruna.JJ   80.gr.   Gildistaka    ReglugerWYessiWlastgildiYriWjadegieftiraW   hnbirtistStj;rnartWindumEvr;pusambandsins.   Hngildirfr18.gst2006.    ReglugerWYessierbindandiheildsinnioggildir  " llumaWildarrkjunumnfrekarilgfestingar. ^ # GjrtBrussel22.jl2003. l $   FyrirhndrWsins, z % G.ALEMANNO & forseti. '  ( 5???7G5b