WPCr (b'q^]GN[#9SJHqMݒT(TU~[ŽiMP%$~ 7~ffȊ[^-pz1qY<5j@>نUZ*PG8/?ԀOr9UN %l 0Yr# ^^H mJwa4e^ y D-Z 72 0U 0&# $$%[& 09!' AZ' 0( 0( 0) 0* 0s+ 0G, 0- 0C- 0). 0. 0/ 00 0[1 0 2 02 03 0@[4 04 0i5 046 06 07 08 0B9 09 0<: 1: 72x;(; 1;7Y< 72= 1= 72I> 1{> 72? 14? 72?E? 0? 0<@ 0,+A 0WA 0&A 0C 0C 0:D 0D 0-wE 00F 00G 03I 07J 0L 0O 0hR 0 'U 00V 0X 0YdY B Y AMY 0N'Z 0uZ 0[N[ 0[ 0T\ 0\ 0] 1 1^ 0^ 0vm_ 0c 0vd D5h 0v-i 0Km 0m 00pr 0us 0-t 0 wBu Au 0 Xv 0*v 0 x 0'x 1u z 0$z 0!{ 0| 0} 0~ 00 0F 0* 0') 0$P 0!t 0 0 0Ί 03 00 0-I 0*v 0' 72Ǒ 0$ 0! 0> 1\ 0 00 0-H 0*u 0' 0$ƛ 0! 0 0) 0D 00\ 0- 0* 0' 0$ 0!. 0O 0m 0 03U:Ӭ 00 0-= 0*jM 0' 0$ 0! B- 01 0O 00j 0- 0*Ǹ 0 0' 0D 0$, 0!P 0q 0 0 03 00 0-% 0*R 0'| 0$ 0! 0 0 0! 0 0_ 0 0 0< 0 0z 0 0 01 0 0I 0 0a 0 0y 0 0 0 0 05 0 0M 0 0e 1U 7 F 1eR 7 1e 7* 1U8 7 U ,U > 7  7 7 7 + 17 72 1 72w 1 720 1b 72 1 72 1 72[ 1 72 0F 0j DCA 1 72 1= 72 1 72} 1 726 0h 0 1 1 1 1 0 0 0 0] 0DL 1 1 1 1% 72 1 72e 1 72 0P 0A 02 0 0 0 0 0 0 0 0u 0T 00 0  0 0 0 0j 0K 0) 0 0 0  0  0m  0B  0&  0= 0 0# 0 0K 0<U.    7;&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\loki.althingi.is\Austurstr 8-10 3h lp400\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptUΌ|)Ό|)rirs?gbk4s "|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.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - e)ISUS.,,,..XXXX? $|XX-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N3$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TX_XXXTRV<6&A4V<6&A4 6&A4 6&A4T ? 7XX_-?vbX-#ggdd  8U]dXXd8ISIS,.      <+ :Outline011_923  ..(N3$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TX_XXXTRV<6&A4V<6&A4 6&A4 6&A4T ? 7XX_-?vbX-#ggdd  8U]dXXd8ISIS,.      UUUU)!dxdx(N3$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TX_XXXTRV<6&A4V<6&A4 6&A4 6&A4T ? 7XX_-?vbX-#ggdd  8U]dXXd8ISIS,.      ( $ Figure  1  (Z3$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TX_XXXTRV<6&A4V<6&A4 6&A4 6&A4T ? 7XX_-?vbX-#ggdd  8U]dXXd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline  d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2$ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TX_XXXTRV<6&A4V<6&A4 6&A4 6&A4T ? 7XX_-?vbX-#ggdd  8U]dXXd8ISIS,.          0  7Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.2J+J 0_level2  X 2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2J+J 0_level3   2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2G+J 0_level4   /%& & & ~ .6> /23  ..  2(v v& ~ .6> 2  2G+J 0_level5   /%R R R ~ .6> /23  ..  2(v v& ~ .6> 2  2D+J 0_level6   ,"~ ~ ~ .6> ,23  ..  2(v v& ~ .6> 2  2D+J 0_level7  4 ," .6> ,23  ..  2(v v& ~ .6> 2  2A+J 0_level8  ` ) .6> )23  ..  2(v v& ~ .6> 2  2A+J 0_level9   ) .6> )23  ..  2(v v& ~ .6> 2  2MJ 0_levsl1  , 5+ & ~ .6> 523  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl2  X 2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl3   2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl4   /%& & & ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl5   /%R R R ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl6   ,"~ ~ ~ .6> ,23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl7  4 ," .6> ,23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl8  ` ) .6> )23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl9   ) .6> )23  Ԁ  2(v v& ~ .6> 2  2MJ 0_levnl1  , 5+ & ~ .6> 523   2(v v& ~ .6> 2  2JJ 0_levnl2  X 2( & ~ .6> 223   2(v v& ~ .6> 2  2JJ 0_levnl3   2( & ~ .6> 223   2(v v& ~ .6> 2  2GJ 0_levnl4   /%& & & ~ .6> /23   2(v v& ~ .6> 2  2GJ 0_levnl5   /%R R R ~ .6> /23   2(v v& ~ .6> 2  2DJ 0_levnl6   ,"~ ~ ~ .6> ,23   2(v v& ~ .6> 2  2DJ 0_levnl7  4 ," .6> ,23   2(v v& ~ .6> 2  2AJ 0_levnl8  ` ) .6> )23   2(v v& ~ .6> 2  2AJ 0_levnl9   ) .6> )23   2(v v& ~ .6> 2  <zp :Body Text I2 d X  US XXX  /%v v ~ .6> /2(v v& ~ .6> 2 IS   X 622 4Body Text US XXX   IS   <>> :Body Text I1   US XXX   IS    <c :Body Text In   US XXX /%v vK7  > /PFvv& ~ .6> P IS   : 8Body Text 3 US XXXC4\  `Tms RmnC5+v vv& ~ .6> 5J@vv& ~ .6> J IS S\  `&Times New RomanS<%%:Comment Refe US  IS < :Comment Text\  `Tms Rmn - a'ISUS.,,,..XXXX? $|XX-?vbX-#ggdd  ISIS,.   _Ԁ !ISUS.,,,..TRV<6&A4X3' Letter 6&A43'TXXXXTRV<6&A4V<6&A4 6&A4 6&A4T ? $|XX-?vbX-#ggdd  8Rdd8ISIS,.      _ _ikmo(JT03q87 Xskj.517"401.ml.  (    i$|Frumvarptillaga/#$|ih#  $|$|XX$|umRkistvarpiWhf.#$|XX#    ? e =(LagtfyrirAlYingi132.lggjafarYingi2005!2006.) ?    w O   ?U?' b dE  ? w O      I.KAFLI    AlmennkvWi.  {  1.gr. nF  EignaraWild. 9    RkistvarpiWhf.ersjlfsttthlutaflageiguslenskarkisins.SalaflagsinseWahluta   Yess,sameiningYessviWnnurflgeWaslitYesser;heimil.    2.gr. e= Leyfitiltvarps. 0 .   RkistvarpiWhf.hefurleyfitiltvarpsYeimrsumogYeimtWnisviWumsemYaWfr  tilumrWaeWasemYvkannsWaraWverWathlutaW.    II.KAFLI \4  Hlutverkogskyldur.  ' 3.gr.  BtvarpsYj;nustaalmannaYgu.     HlutverkRkistvarpsinshf.erreksturhverskonartvarpsYj;nustualmannaYgu,bWi ` hlj;Wvarpsogsj;nvarps,eftirYvsemnnarerkveWiWlgumYessum. S+   BtvarpsYj;nustaalmannaYgufelursreftirfarandi:   "i(m"  i(m 2JT  1  .3  Ԉ0    AWleggjarktviWslenskatungu,sguYj;WarinnarogmenningararfleifW.i(m ݌! Ќ  "i(m"  i(m 2JT  2  .3  Ԉ0    AWsendattilallslandsinsognstumiWaa.m.k.einahlj;Wvarpsogsj;nvarpsdagskr " riWumkring.EnnfremuraWbirtavaldahlutaefnissns,breyttaeWa;breytta,samt W# WruYj;nustuefnibreyttueWa;breyttuformimeWWrummiWlum,Y.m.t.aWgeraefni J "$ aWgengilegtalmenningimeWYeimhttiaWhverogeinngetifengiWaWgangaWverkinu !% YeimstaWogYeirristunduerhannsjlfurkUs.i(m ݌!& Ќ  "i(m"  i(m2JT  3  .3  Ԉ0    AWframleiWaogdreifahverskonartvarpsefnifyrirsj;nvarpoghlj;WvarpsviWifrtta "' miWlunar,frWslu,listaogafYreyingar.EfniWskalfullngjaeWlilegumkrfumalmenn v#N( ingsumgWiogfjlbreytni.i(m݌A$ ) Ќ  "i(m"  i(m2JT  4  .3  Ԉ0    AWveitaalmennafrWsluoggeradagskrrYttiersnertamlefnilandsogYj;Warsr  % * staklegaogmeWYeimhttitryggjahlutlgaupplUsingagjfumslensktsamflag.i(m݌%!+ Ќ  "i(m"  i(m2JT  5  .3  Ԉ0    AWhaldaheiWrilUWrWislegargrundvallarreglurogmannrttindiogfrelsitilorWsog &z",  skoWana.Gtaskalfyllstu;hlutdrgnifrsgn,tlkunogdagskrrgerW.i(m݌#m'E#- #Ќ  "i(m"  i(mM2JT  6  .3  Ԉ0    &   AWflytjafjlbreyttskemmtiefniviWhfif;lksllumaldri.SrstaklegaskalYessgtt ( aWhafaboWst;lumfjlbreyttefniviWhfibarna,jafnthlj;Wvarpisemsj;nvarpi.'(i(mMz݌ Ќ  "i(m"  i(m62JT  7  .3  Ԉ0    AWveitavWtka,reiWanlega,almennaoghlutlgafrttaYj;nustuuminnlendogerlend  mlefnilWandistundarogveravettvangurfyrirmismunandiskoWanirmlumsemefst a erubaugihverjusinnieWaalmenningvarWa.i(m6c݌T, Ќ  "i(m"  i(m02JT  8  .3  Ԉ0    AWflytjaefnisviWilista,vsinda,sgu,Yr;ttaogannarst;mstundastarfs.i(m0]݌ Ќ  "i(m"  i(mj2JT  9  .3  Ԉ0    AWmiWatvarpsefniviWfjlbreytnislensksYj;Wlfs,YarmeWalaWsinnaeWlilegum  Yrfumminnihlutah;pa.i(mj݌  Ќ  "i(m "  i(m222JT  10  .3  Ԉ0    AWkomauppaWstWutildagskrrgerWarogtvarpsutanhfuWborgarsvWisins.i(m݌ X Ќ  "i(m "  i(m&222JT  11  .3  Ԉ0    AWhaldauppinauWsynlegriryggisYj;nustusviWitvarps.i(m&S݌K #  Ќ  "i(m "  i(mM222JT  12  .3  Ԉ0    AWeigaeWaleigja,semogaWreka,hverskonarbnaWogeignir,YarmeWaltknibnaW    ogfasteignirsemnauWsynlegarerufyrirstarfsemiflagsins.i(mMz݌   Ќ  "i(m "  i(m 222JT  13  .3  Ԉ0    AWtakasaman,gefatogdreifahverskonarefni,nendurgjaldseWagegnendurgjaldi,   semstuWlaraWYvaWmiWlaWurframleidduefnieiguflagsins,svosemrituWumli, wO  hlj;mpltum,hlj;Wsnldum,geisladiskum,myndbndumogmargmiWlunarefni.i(m !݌B  Ќ  "i(m "  i(m#222JT  14  .3  Ԉ0    AWsjumaWfrumfluttdagskrrefniflagsinsverWivarWveitttilframbWar.Erflaginu    heimiltaWhafatiltlns,sluogdreifingarvaliWdagskrrefnisemflutthefurveriW,   endasgengiWfrsamningumviWaWrartthafaefnisumaWslktsheimilt.i(m#=#݌{  Ќ        4.gr. 9 nnurstarfsemi.  Q%  Rkistvarpinuhf.erheimiltaWstandaaWannarristarfsemienkveWiWerum3.gr.sem  tengiststarfsemiflagsinssviWidagskrrgerWareWatilnUtingartknibnaWiYess,sr r YekkingustarfsmannaYessogaWstWuYessaWWruleyti. e=   5.gr.  FjrhagsleguraWskilnaWur.  "'  HaldaskalfjrreiWumallsreksturs,semekkifellurundirtvarpalmannaYgu,aWskildum i frfjrreiWumrekstursvegnatvarpsalmannaYguskv.3.gr.Erflaginu;heimiltaWnota \4 fjrmunifrrekstriskv.3.gr.tilYessaWgreiWaniWurkostnaWvegnaannarrarstarfsemi,Yar ' meWalstarfsemisemtelstverasamkeppnisrekstur,nemaumsaWrWastarfsemisem  flokkastundirtvarpalmannaYguskv.3.gr.    6.gr. S+! Efnierlendumli. " )  Efnierlendumli,semsUntersj;nvarpsdagskrRkistvarpsinshf.,skaljafnanfylgja # slenskttaleWatextislenskueftirYvsemviWhverjusinni.XaWY;ekkiviWYegarfluttir  $ eruerlendirsngtextareWaYegardreifterviWstWulaustumgervitunglogm;ttkustWfrtt !W% umeWafrttatengduefnisemsUniraWveruleguleytiatburWiergerastsmuandr.ViWYr J""& aWstWurskal,eftirYvsemkosturer,ltinfylgjaendursgneWakynningslenskuYeim #' atburWumsemgersthafa.SkallgWherslaaWallttalogtextislUtalaususlenskumli. #(   7.gr. v%N!* SamvinnaumdagskrrgerWo.fl. A&"+ \-  RkistvarpiWhf.skalkostakappsumaWhafasamvinnuviWaWraaWilaumdagskrrgerW  '", ogtsendingar. '#-   Rkistvarpinuhf.erheimiltaWleigjaWrumaWilumafnotaftkjabnaWisnumtilt ( sendingar.    III.KAFLI a  Stj;rnskipulagRkistvarpsinshf.  T, 8.gr.  UmboWmenntamlarWherra.   /  MenntamlarWherrafermeWeignarhlutslenskarkisinsRkistvarpinuhf.     UmrttindiogskyldurRkistvarpsinshf.skalmltnnarfyrirsamYykktumflagsins.  X   9.gr.    Stj;rnRkistvarpsinshf.    0  Stj;rnflagsinsskalkosinaWalfundisemhaldinnskalfyrirlokmamnaWarrhvert.   Hanaskuluskipafimmmennogjafnmargirtilvara.WurenkosiWertilstj;rnaraWalfundi wO  skulufimmmennkjrnirhlutbundinnikosninguAlYingisamtjafnmrgumtilvaraog B  skuluYeirkosnirstj;rnflagsins.      Stj;rnarmennskuluveralgrWa,bYeirrahafiekkiveriWtekiWtilgjaldYrotaskiptaog   Yeirskuluhafa;flekkaWmannorW.Stj;rnarmennskulustrfumsnumeingnguhafaaW {  leiWarlj;sihagsmuniRkistvarpsinshf.,fyrstogfremstskyldurYesstiltvarpsalmanna nF Ygu.Xeirmegaekki,hvorkibeintn;beint,innaafhendinokkurtstarf,takaviWgreiWslu 9 eWahafanokkurrahagsmunaaWgtaWrumfjlmiWlafyrirtkjumeWafjlmiWlatengdum  fyrirtkjumsemleittgetatilrekstraviWhagsmuniRkistvarpsinshf.    10.gr. e= StarfssviWstj;rnarinnar. 0 5  StarfssviWstj;rnarRkistvarpsinshf.nrsrstaklegatileftirfarandiYttastarfiflags  ins:  ! ! (g00_ikmo"i(m"  i(m72g  a  .3  Ԉ0    AWrWatvarpsstj;raogleysahannfrstrfum,kveWalaunhansognnurstarfskjr.i(m77݌i Ќ  "i(m"  i(m82g  b  .3  Ԉ0    AWtakakvarWanirumlnogbyrgWirtilYarfaflagsins.i(m88݌\4 Ќ  "i(m"  i(m92g  c  .3  Ԉ0    AWtakaallarmeirihttarkvarWanirumreksturflagsins,Y.e.kvarWanirsemekkifalla ' undirdagleganrekstur,UmistaWeiginfrumkvWieWaaWfengnumtillgumtvarpsstj;ra  eWaannarrastarfsmanna.i(m9:݌ Ќ  "i(m"  i(m;2g  d  .3  Ԉ0    AWsamYykkjafyrirframfjrhagstlunfyrirhvertstarfsr.i(m;<݌`  Ќ  "i(m"  i(m<2g  e  .3  Ԉ0    AWgeragreinfyrirYvrsskUrslutilaWalfundarhvernigtekisthefuraWuppfyllalg S+! bundnarskyldurflagsinsumtvarpalmannaYgu.i(m<,=݌" Ќ    AWWruleytienaWframangreinirkveWststarfssviWstj;rnarsamYykktumflagsins,sbr. # lgumhlutaflg,nr.2/1995.  $   11.gr. J""& Btvarpsstj;ri. #' S?  Btvarpsstj;rierframkvmdastj;riRkistvarpsinshf.ogskaluppfyllaskilyrWi2.mgr. #( 9.gr.HannerjafnframtWstiyfirmaWurallrardagskrrgerWar. $ )   Btvarpsstj;rirWuraWrastarfsmennRkistvarpsinshf. v%N!*   0samYykktumflagsinsmskilgreinannarstarfssviWtvarpsstj;ra. A&"+    '",   &   IV.KAFLI (  TekjurRkistvarpsinshf.   12.gr.  Tekjustofnar. a A  TekjustofnarRkistvarpsinshf.erusemhrsegir:'(A T, ! ! _ikmo(JT00"i(m"  i(maC2JT  1  .3  Ԉ0    Samkvmtsrstkugjaldisemskattstj;rarleggjasamhliWalagninguopinberragjalda  skv.93.gr.laganr.90/2003.GjaldskyldahvlirYeimeinstaklingumsemskattskyldir  eruskv.1.gr.ogYeimlgaWilumsemskattskyldireruogberasjlfstWaskattaWildskv.   2.gr.laganr.90/2003,Wrumendnarbum,YrotabumogYeimlgaWilumsemundan  X Yegnireruskattskylduskv.4.gr.smulaga.SkalgjaldiWnema13.500kr.rhvert K #  hverneinstaklingoglgaWila.UndanYegnirgjaldinueruYeireinstaklingarsemekki    skulustalagningusrstaksgjaldsFramkvmdasj;WaldraWraeWaskulufYaWgjald    felltniWurskv.2.mgr.10.gr.laganr.125/1999,ummlefnialdraWra.i(maCC݌  Ќ  "i(m"  i(mG2JT  2  .3  Ԉ0    TekjurafauglUsingum,kostunogslueWaleiguvrumsemtengjastdagskrrefniYess wO  tvarpieWaWrummiWlum.i(mGG݌B  Ќ  "i(m"  i(m-I2JT  3  .3  Ԉ0    AWrartekjursemAlYingikannsrstaklegaaWkveWa.i(m-IZI݌   Ќ    ViWlagningu,innheimtu,eftirlitogviWurlgfersamkvmtkvWumVIII.!XIV.kafla   laganr.90/2003,umtekjuskattogeignarskatt,meWsWaribreytingum,aWfrtldukvWi {  98.gr. nF   Hinn15.febrarog15.marhvertskalfjrmlarWuneytiWgreiWaRkistvarpinuhf. 9 fyrirframhvortsinnfjrhWsemsvarartiltlaWsfj;rWungsheildarteknaafgjaldirsins  samkvmtYessarigrein.    Stj;rnflagsinsskalsetjagjaldskrrfyrirauglUsingabirtinguogaWraskyldatekjustofna. r   V.KAFLI 0  TmiskvWi.   13.gr.  Lgumhlutaflg. i M  AWWruleytienframkemurlgumYessumgildaumRkistvarpiWhf.lgnr.2/1995, \4 umhlutaflg. '   14.gr.  Gildistakalagannao.fl. `  jN  LgYessiWlastYegargildi. S+!   MeWlgumYessumerufelldrgildilgumRkistvarpiW,nr.122/2000,aWundanteknum " eftirtldumkvWum:12.,13.,14.og16.gr.,semfallargildi1.janar2008,og15.,17. # og18.gr.,semfallargildi1.janar2011.HeitiYeirralagaverWur: Lgumtvarpsgjald  $ oginnheimtuYess. SkululgingefintsvobreyttmeWnUjumgreinanmerum. !W%   XarsemWrumlgumervsaWtilRkistvarpsinserttviWRkistvarpiWhf. J""&   kvWitilbrWabirgWa. #( I. $ ) StofnunhlutaflagsumRkistvarpiW.  v%N!* {Q  MeWlgumYessumerstofnaWhlutaflagumRkistvarpiW.SkalheitiYessveraRkis A&"+ tvarpiWhf.FlagiWskalskrWhlutaflagaskr.FresturtilYessaWsetjaflaginusrstakar  '", samYykktiroghaldastofnfunder15dagareftiraWAlYingihefurkosiWmenntilsetustj;rn. '#-   Rkissj;Wurleggurallareignir,rttindi,viWskiptavild,skuldirogskuldbindingarRkis ( tvarpsinstilhlutaflagsins.    MenntamlarWherrakveWurheildarfjrhWhlutafjrRkistvarpinuhf.ViWstofnun  flagsinsskallgWframa.m.k.5.000.000kr.fjrhWsemhlutafogskalhngreiWastr a rkissj;WieigisWarenhlfummnuWieftirskrninguflagsinshjhlutaflagaskr. T,   ViWgildistkulagaYessaratekurhlutaflagiWviWrekstriogstarfsemiRkistvarpsins,og  umleiWerRkistvarpiWlagtniWur.TekurflagiWYm.a.viWlgbundnuleyfiRkistvarps  instiltvarpsreksturs.     RkistvarpiWhf.skalyfirtakaYrskyldursemRkistvarpiWhefurundirgengistsamn  X ingumviWYriWjuaWila. K #    II.    Rttindistarfsmanna.    W  XegarstofnuninRkistvarpiWverWurlgWniWurferumrttindiogskyldurstarfsmanna wO  hennareftirlgumnr.70/1996,umrttindiogskyldurstarfsmannarkisins,meWsWaribreyt B  ingum,oglgumnr.72/2002,umrttarstWustarfsmannaviWaWilaskiptiaWfyrirtkjum,    eftirYvsemviW.     RkistvarpiWhf.skalbj;WastrfllumstarfsmnnumRkistvarpsins. {    UmbiWlaunartt,semkannaWhafafylgtstrfumhjRkistvarpinu,gildakvWilaga nF nr.70/1996,Y;skulustarfsmennhaldabiWlaunarttisnumverWistarfYeirralagtniWurfyrir 9 31.desember2008.    StarfsmaWurRkistvarpsinssemhefurunniWsrrtttillfeyrisgreiWslnaskv.24.gr.laga  nr.1/1997,umLfeyrissj;Wstarfsmannarkisins,ogrWsttilstarfahjhlutaflaginumeW r minnstYriggjamnaWauppsagnarfrestihlftstarfeWameirageturekkihafiWtkulfeyris e= fyrrenhannlturafYvstarfi. 0   III.  Fyrstastj;rnflagsins.  i 0]  EigisWaren15dgumeftiraWAlYingikUsmenntilsetustj;rnflagsins,sbr.9.gr.,skal \4 menntamlarWherrahaldastofnfundRkistvarpsinshf.Yarsemjafntstj;rnsemstj;rnar ' formaWurflagsinsskalkjrin.XartilskipuWhefurveriWstj;rnfyrirflagiWermenntamla  rWherrafyrirsvarifyrirflagiWsemeinistj;rnarmaWurYess.    IV. S+! LokumboWitvarpsrWs.  " _  UmboWaWalmannaogvaramannatvarpsrWi,semsWastvorukjrnirafAlYingiskv. # 7.gr.lagaumRkistvarpiW,nr.122/2000,meWsWaribreytingum,fellurniWurviWgildistku  $ lagaYessara. !W%   V. #' lagningoginnheimtatvarpsgjalds.  #( )a  MegintekjustofnarRkistvarpsinshf.tilogmeW31.desember2007erugjldfyrirt $ ) varpsafnot,gjldfyrirauglUsingarhlj;Wvarpiogsj;nvarpiogWrummiWlumogaWrirtekju v%N!* stofnarsemAlYingikannaWkveWa.MenntamlarWherraskalstaWfestatvarpsgjldaW A&"+ fengnumtillgumtvarpsstj;ra.  '",   Eftir1.janar2008ferumtekjurflagsinsskv.12.gr. '#- Ї@ #dggAthugasemdirviWlagafrumvarpYetta.#ggdcԈ (  1.Inngangur.     FrumvarpYettaersamiWvegummenntamlarWuneytisins.    125.lggjafarYingilagWimenntamlarWherraframfrumvarptilnUrratvarpslaga a (Yskj.241,207.ml).FrumvarpiWvarsamYykktsemlgfrAlYingimeWnokkrum T, breytingum,semmenntamlanefndAlYingislagWitil,tvarpslg,nr.5317.ma2000(Yskj.  1217,207.ml,Stj;rnartWindiA2000,bls.130).MeWhinumnUjutvarpslgumvorufelld  rgilditvarpslg,nr.68/1985,meWsWaribreytingum,aWundanteknumkvWumlaganna   semvarWaRkistvarpiW.HeitiYeirralagavarWlgumRkistvarpiWogvoruYaugefint  X svobreyttmeWnUjumgreinanmerumsemlgumRkistvarpiW,nr.12230.jn2000. K #    Btvarpslg,nr.53/2000,myndaalmennanrammaumallatvarpsstarfsemilandinu,bWi    sj;nvarpoghlj;Wvarp.HelstatilefniendurskoWunartvarpslagannavarsetningtilskipunar    Evr;pusambandsins97/36/EBsembreyttisj;nvarpstilskipunsambandsins89/552/EBE.   TmisnUmlif;lusthinninUjusj;nvarpstilskipunogvsastumYaWefnitilfrumvarpsins wO  tillaganr.53/2000.XvorugerWartvarpslgunumUmsarbreytingarsemekkileiddibein B  lnisaftilskipun97/36/EB.      0litimenntamlanefndar,YarsemmltvarmeWsamYykkttvarpslagafrumvarpsins,kom   framYaWlitnefndarinnaraWnauWsynlegtvriaWendurskoWalagakvWiumRkistvarpiW {  ogendurmetahlutverkYessbreyttufjlmiWlaumhverfi.LagWinefndinhersluaWYeirri nF vinnuyrWihraWaW.MenntamlarWuneytiWhefurumnokkurtskeiWunniWaWtillgumtil 9 breytingalagakvWumumRkistvarpiWogflyturmenntamlarWherranfrumvarpYetta  framhaldiafYeirrivinnuogsamrmiviW;skmenntamlanefndarAlYingis.Xvfrumvarpi  semhrliggurfyrirogtvarpslgum,nr.53/2000,ertlaWaWmyndaheildarlggjfumt r varpsmlefnihrlandi. e=   BtvarperfrumvarpiYessunotaWsemsamheitifyrirhlj;Wvarpogsj;nvarp,einsoggert 0 eraliW1.gr.tvarpslaga.    sWastalggjafarYingivarafhlfumenntamlarWherralagtframfrumvarptillagaum  RkistvarpiWsf.0frumvarpinuvargertrWfyrirumtalsverWumbreytingumrekstrar i umhverfiRkistvarpsins.XannigvarrWgertaWleggjaniWurrkisstofnuninaRkistvarpiW \4 ogaWnUttflag,sameignarflag,tkiviWrekstriYess.Ennfremurvarmltfyrirumafnm ' afnotagjaldafrogmeW1.janar2008oglagttilaWreksturflagsinsyrWieftirYaWgrund  vallaWursrstkumskatti,nefskatti,semlagWuryrWieinstaklingaoglgaWila,auglUsinga  tekjumogWrumtekjum.AukYessavarlagttilaWstj;rnflagsinsyrWibreyttYannigaWt `  varpsrWyrWilagtniWurogaWviWtkisrstkrekstrarstj;rnsemmundim.a.rWatvarps S+! stj;ra. "   FrumvarpiWbreyttistumtalsvertmeWfrumYingsinseftiraWYaWvarlagtframafhlfu # menntamlarWherra.0umsgnmenntamlanefndarvorugerWarathugasemdirviWfjgur  $ atriWi.0fyrstalagivartaliWaWskilgreiningtvarpialmannaYguvriofvWtkogYv !W% lagttilaWhnyrWiYrengdaWnokkruleyti.0WrulagitaldinefndinaWheimildhinsnUja J""& flagstilaWtakaYttstarfsemisemekkiteldisttvarpsYj;nustaalmannaYguvriofvW #' tk.LagWinefndinYvtilaWshlutifrumvarpsinsyrWiaWsvostddufelldurbrott.0YriWja #( lagigerWinefndinathugasemdirviWYannhlutafrumvarpsinssemgerWiflaginukleiftaWtaka $ ) aWsrsrverkefnifrstj;rnvldumYrttfyriraWYauskiluWuekkiarWi.LagWinefndinYvtil v%N!* aWshlutifrumvarpsinsyrWifelldurbrott.0fj;rWalagigerWinefndinathugasemdirviW A&"+ kvWiervrWuWuyfirtkuhinsnUjaflagsrttindumstarfsmanna.EkkinWistaWafgreiWa  '", frumvarpiWsWastaYingi. '#-   Hinn23.aprl2004gafSamkeppnis-ogrkisstyrkjadeildEftirlitsstofnunarEFTA(hr ( eftirnefntESA)tleiWbeinandireglurumrkisstyrkisviWialmannatvarpsYj;nustu(e.  publicservicebroadcasting).0kjlfariWh;fstathugunESAfjrmgnunogrekstriRBV  grundvelli1.mgr.17.gr.II.hluta3.b;kunarviWaukasamningsviWEESsamninginnum a eftirlitogd;mst;lameWferW. T,   Hinn3.jnsl.barstslenskumstj;rnvldumtilkynningESAskv.2.mgr.17.gr.II.  hluta3.b;kunarfyrrgreindsviWaukasamningsviWEESsamninginnumeftirlitogd;mst;la  meWferWYarsemgerWergreinfyrirbrWabirgWamatiESAvarWandifjrmgnunogrekstur   RBV.AthugasemdirESAtakabWitilgildandilagaumRBVogfrumvarpstillagaum  X RkistvarpiWsf.(643.ml131.lggjafarYingi).fundiESAmeWembttismnnumfjr K #  mla-ogmenntamlarWuneytisinsReykjavk9.jnsl.gerWufulltrarESAnnarigrein    fyrirbrWabirgWaniWurstWunniogviWhorfumESAtilfrumvarpstillagaumRkistvarpiW    sf.,aWteknutillititilnefndarlitsogbreytingartillgumeirihlutamenntamlanefndarAl   Yingis(Yskj.1438og1439).fundinumkomframaWrekstrarformiWsameignarflageigu wO  slenskarkisinssekkitilYessfalliWaWleysarYeimvandamlumsemleiWiraf;tak B  markaWribyrgWrkisinsskuldbindingumRBVsemrkisstofnunar.      AWmatiESAskaparkvrWun,lagningoginnheimtatvarpsgjaldsRBVskv.11.gr.   frumvarpsinsefnahagslegtforskotkeppinautasemstofnuninnytiekkimiWaWviWeWlilegar {  markaWsaWstWur.0YessufelistaWRBVnj;tiforskotssamkeppnisemsandsttt1.mgr. nF 61.gr.EESsamningsins.Samkvmtd;mafordmumEvr;pud;mst;lsinsgetislktforskot 9 samkeppniekkiviWgengistnemaaWuppfylltumfj;rumskilyrWum:  ! ! _ikmo(JT00_ikmo"i(m"  i(m̂2JT  1  .3  Ԉ0    aWvelskilgreindskyldahvliviWtakandarkisstyrkstilaWltatopinberaYj;nustu;i(m̂݌ Ќ  "i(m"  i(m2JT  2  .3  Ԉ0    aWforsendurfyrirtreikningiogkvrWunrkisstyrkshafiveriWskilgreindarfyrirfram r meWhlutlgumoggagnsjumhtti;i(m@݌e= Ќ  "i(m"  i(m2JT  3  .3  Ԉ0    aWrkisstyrkurfariekkiframrnauWsynlegumkostnaWiviWaWltathinaopinberu 0 Yj;nustu,aWlluleytieWaaWhluta,aWteknutillititilteknaogsanngjarnrarframlegWar  afrekstriYj;nustunnar;i(m݌ Ќ  "i(m"  i(m2JT  4  .3  Ԉ0    aWYegaraWilisvalinntilaWveitaopinberaYj;nustunundangenginstboWsYurfiupp i hWrkisstyrksaWhafaveriWkveWingrundvellireiknilkansumkostnaWdmigerWs, \4 velrekinsfyrirtkis,meWngileganstyrk,afYvaWveitahinaopinberuYj;nustu,aW ' teknutillititilsanngjarnrararWsemiskrfu.i(m݌ Ќ    NiWurstaWaESAeraW1.gr.frumvarpstillagaumRkistvarpiWsf.feliYaWsraWrkis  sj;WurkomitilmeWaWbera;takmarkaWabyrgWllumskuldbindingumsameignarflagsins `  RkistvarpiWsf.,endakomifram3.mgr.5.gr.lagaumgjaldYrotaskipti,nr.21/1991,aW S+! greiWsluYrothjRkistvarpinusf.getialdreileitttilgjaldYrotaskiptameWferWarstofnun " inni.XrttfyrirgreiWsluRBVsvonefndurkisbyrgWargjaldiskv.6.gr.lagaumrkis # byrgWir,nr.121/1997(0,0625%),verWiekkikomisthjYeirriniWurstWuaWteljarkisbyrgW  $ skuldbindingumRBVfelasr;lgmtanrkisstyrk,sbr.gr.17.4(3)og17.2.1(3)regl !W% umESA,sbr.1.mgr.61.gr.EESsamningsins. J""&   0rkisstyrkjareglumESAkomaframviWmiWumsvigrmrkisrekinnatvarpsfyrirtkja #' tilYtttkusamkeppnisrekstrialmennummarkaWimeWtillititilsamkeppnisreglnaEES #( samningsins,sbr.2.mgr.59.gr.samningsins.MeWalskilyrWaeru: $ ) ! ! _ikmo(JT00_ikmo"i(m"  i(mӏ2JT  1  .3  Ԉ0    aWtvarpsYj;nustansskilgreind(lgum)semYj;nustasemvarWialmennaefnahags v%N!* legaYUWingu;i(mӏ݌A&"+ Ќ  "i(m"  i(mA2JT  2  .3  Ԉ0    aWstj;rnvldhafiskUrlegafaliWfyrirtkinuaWrekatvarpsYj;nustu;i(mAn݌ '", Ќ  "i(m"  i(mx2JT  3  .3  Ԉ0    aWbeitingsamkeppnisreglnamundihindrafyrirtkiWaWsinnaframangreindumskyld '#- umsnumogaWundantekningfrsamkeppnisreglumstandiekkivegifyrirYr;unviW ( skipta.i(mx݌ Ќ    AWmatiESAgetanetverslunRBV,salahringit;numsamstarfiviWsmafyrirtkiog  umsvifYessauglUsingamarkaWiekkitalisttilopinberrarYj;nustuskilningirkisstyrkja a reglnaESA.Xrttfyrirgildistkutilskipunar80/723/EBEumgagnsifjrmlatengsla,sbr. T, tilskipun2000/52/EB,hafiRBVekkiinnleittfjrhagsleganaWskilnaWmillialmanna  Yj;nustustarfsemiRBVogYeirraYttastarfsemiRBVsemerusamkeppnisrekstri.Xvs  ekkertkerfifyrirhendisemtryggiaWrkisstyrkirrenniekkitilsamkeppnisrekstrarogYeim   shaldiWaWskildumfrtekjumvegnaauglUsingaogkostunar.  X   ESAteluraWfrumvarpiWuppfylliekkikrfunaumaWgeraverWiskUrangreinarmunal K #  mannaYj;nustuhlutverkiRBVogstarfsemisemsviWskiptalegseWlis,Y.m.t.aWgeraverWi    krfuumfjrhagsleganaWskilnaWmilliYessaratveggjarekstrarYttastarfsemiRBV.ESA    gerirathugasemdviWofvWtkaskilgreiningualmannaYj;nustuhlutverkiRBV18.tlul.   3.mgr.3.gr.frumvarpsins(AWgerahvaWeinasemstj;rnflagsinstelur;hjkvmilegteWa wO  stuWlaraWYvaWtilgangiflagsinsverWinW).XgerirESAathugasemdviWvWtkaheimild B  menntamlarWherra4.mgr.3.gr.tilaWheimilastofnuninniYtttkunUjumverkefnum    nfrekariskilgreiningar.     0svarbrfifjrmlarWuneytisins,dags.15.gstsl.f.h.slenskrastj;rnvaldatilESA {  framhaldiaflitiESAfr3.jnsl.kemurframaWslenskstj;rnvldmunitakamiWafYeim nF athugasemdumsemframhafakomiWogleitastverWiviWaWbreytafrumvarpinuumRkis 9 tvarpiWsf.YannvegaWYrengdverWiskilgreiningalmannaYj;nustuhlutverkiRBV,tekin  uppskUraWgreiningmillialmannaYj;nustuskyldnaogsamkeppnisrekstrarstofnunarinnar,  jafnframtYvsemdregiWverWirhrifum;takmarkaWrarrkisbyrgWarmeWbreytingu r rekstrarformitttilflagsmeWtakmarkaWabyrgWaWlluleytieiguslenskarkisins. e=   0frumvarpiYessuhefurveriWreyntaWkomatilm;tsviWframangreindsj;narmiW.Hr 0 eftirverWurgerWgreinfyrirefnifrumvarpsYessa,einkumYeimbreytingumsemlagtertil  aWgerWarverWifrngildandikvWumumRkistvarpiW,ogYsrstaklegabreytingu  rekstrarforminuYttaWRkistvarpiWverWieftirleiWisrekiWhlutaflagsformi. i  2.Meginefnifrumvarpsins.  '   HelstunUmlimeWfrumvarpiYessuerueftirfarandi:0fyrstalagierrWgertaWleggja  niWurrkisstofnuninaRkistvarpiWogstofnasamtmishlutaflagumreksturinn.MeWYv  errekstrarformiRkistvarpsinsbreyttogreksturyfirfrWurflagsformmeWtakmarkaWri `  byrgWrkisins.0WrulagiermltfyrirumafnmafnotagjaldafrogmeW1.janar2008 S+! oglagttilaWreksturhlutaflagsinsverWieftirYaWgrundvallaWursrstkugjaldi,framlagi " affjrlgum,auglUsingatekjumogWrumtekjumsemAlYingikannaWkveWasrstaklega. # 0YriWjalagierstj;rnunflagsinsbreytt.XessibreytingermeginatriWumtvYtt.Annars  $ vegarerytraeftirlittvarpsrWslagtafmeWniWurlagninguYessoghinsvegarerinnraeftirlit !W% framkvmdastj;rnarRkistvarpsinslagtniWur.GerirbreytinginYvrWfyrirYvaWhluta J""& flagiWverWirekiWrekstrarlegumforsendumogstj;rnunarvaldfyrirtkisinsverWialfariW #' hndumstj;rnarYess.0fj;rWalagiermltfyrirumfjrhagsleganaWskilnaWfjrreiWum #( reksturssemfellurundirtvarpalmannaYgueinsogYaWerskilgreint3.gr.ogallsannars $ ) reksturssemekkifellurundirYskilgreiningu,YarmeWalsamkeppnisreksturs. v%N!*   AukframangreindserlagttilaWfellaniWurYtttkuRkistvarpsinsrekstriSinf;nu A&"+ hlj;msveitar0slands,sbr.bliW1.mgr.3.gr.laganr.36/1982.EkkiermltfyrirumY  '", breytinguYessumlgum,enrWgerteraWleggjaframfrumvarpumbreytinglgumnr. '#- 36/1982,umSinf;nuhlj;msveit0slands,Yarsemm.a.verWurfelldniWurgreiWsluYtttaka ( RkistvarpsinsrekstrarkostnaWihlj;msveitarinnar.    AWteknutillititilframangreindserumeginatriWifrumvarpsinseftirfarandi:  ! ! _ikmo(JT00_ikmo"i(m"  i(mߪ2JT  1  .3  Ԉ0    RekstrarformiRkistvarpsinsverWurbreyttmeWYvaWstofnaWverWurhlutaflagum a reksturRkistvarpsinssemberiheitiWRkistvarpiWhf.,sbr.1.gr.ogkvWitilbrWa T, birgWaI.tlunineraWmeginatriWumhagiflagiWstarfsemisinnisamrmiviWlg  nr.2/1995,umhlutaflg,ogRkistvarpiWfiYannsveigjanleikarekstrisemaW  fylgjaYvaWbreytastrrkisstofnunhlutaflag.i(mߪ ݌  Ќ  "i(m"  i(mح2JT  2  .3  Ԉ0    0slenskarkiWverWureinneigandiflagsinseWaallshlutafjrflaginuogverWursala  X Yess,sliteWainnkomanUrraeigenda;heimil,sbr.1.gr.i(mح݌K #  Ќ  "i(m"  i(mw2JT  3  .3  Ԉ0    Rkissj;Wurleggurallareignir,rttindi,viWskiptavild,skuldirogskuldbindingarRkis    tvarpsinstilhlutaflagsins,sbr.2.mgr.kvWistilbrWabirgWaI.XfrRkistvarpiW    hf.meWlgunumleyfitiltvarpsYeimrsumogYeimtWnisviWumsemRkistvarp   iWhefurtilumrWaeWaRkistvarpinuhf.kannsWaraWverWathlutaW,sbr.2.gr.og4. wO  mgr.kvWistilbrWabirgWaI.i(mw݌B  Ќ  "i(m"  i(mq2JT  4  .3  Ԉ0    AWalstarfsemiRkistvarpsinshf.erskilgreindsemtvarpalmannaYgueWatvarp    meWopinbertYj;nustuhlutverk(?publicservicebroadcasting ),sbr.3.gr.i(mq݌  Ќ  "i(m"  i(m2JT  5  .3  Ԉ0    Rkistvarpinuhf.erheimiltaWstandaaWannarristarfsemieWarekstrisemtengistaWal {  starfsemiflagsins.i(mE݌nF Ќ  "i(m"  i(m2JT  6  .3  Ԉ0    MlterfyrirumfjrhagsleganaWskilnaWYessreksturssemfellurundirtvarpal 9 mannaYgu,sbr.3.gr.,ogallsannarsreksturs,YarmeWalnUrrarstarfsemisemflagiW  kannaWfarateittsreWameWWrumogrekstursemteljamsamkeppnisreksturog  ekkifellurundirskilgreininguumtvarpalmannaYgu.i(m݌r Ќ  "i(m"  i(m2JT  7  .3  Ԉ0    LgWersskyldaRkistvarpiWhf.aWgeragreinfyrirYvrsskUrslutilaWalfundar e= hvernigtekisthefuraWuppfyllalgbundnarskyldurflagsinsumtvarpalmannaYgu.i(m-݌0 Ќ  "i(m"  i(m2JT  8  .3  Ԉ0    MenntamlarWherrafermeWeignarhlutrkisinsflaginu,sbr.8.gr.0Yvfelstm.a.aW  rWherrakUsstj;rnaWalfundumflagsins,sbr.1.mgr.9.gr.Hinsvegarerekkimlt  fyrirumvaldhanstilrWningartilteknumstarfsmnnumRkistvarpsinshf.,einsog i nergertlgumumRkistvarpiW,sbr.1.mgr.6.gr.(skipuntvarpsstj;ra)og6.mgr. \4 9.gr.(rWningframkvmdastj;ra).i(m݌' Ќ  "i(m"  i(m2JT  9  .3  Ԉ0    Stj;rnflagsinsskalkosinaWalfundi,sbr.1.mgr.9.gr.,enWurenskosningferfram  skulukosnirjafnmargirstj;rnarmenn,bWiaWalmennogvaramenn,hlutbundinnikosn  inguAlYingi,semsWanskulukosnirstj;rninaaWalfundi.Hlutverkstj;rnarinnar `  verWurmeginatriWumhiWsamaogstj;rnaalmennthlutaflgum,sbr.IX.kaflalaga S+! nr.2/1995,Y.e.yfirumsj;nmeWrekstriflagsins,sbr.nnar1.mgr.9.gr.Stj;rninnier " tlaWaWskipuleggjastarfsemiflagsinssamtstj;rnendumYess.Fellderubrottll # kvWiumdeildaskiptingufyrirtkisins.SlkkvWiYykjaekkilengureigaheima  $ lgumheldurheyrirYaWundireWlilegtstarfssviWstj;rnendaRkistvarpsinshf.aWtaka !W% kvarWanirumskiptingufyrirtkisinsrekstrareiningareinsogalmennttWkastfyrir J""& tkjarekstri.XaWerekkitaliWmeWalverkefnastj;rnarfyrirtkisinsaWhafaafskiptiaf #' dagskr,sbr.10.gr.Btvarpsstj;rierWstiyfirmaWurdagskrrgerWar,sbr.1.mgr.11.gr. #( TryggirYettakvWiritstj;rnarlegtsjlfstWiRkistvarpsinshf.i(mü݌$ ) Ќ  "i(m "  i(m222JT  10  .3  Ԉ0    Btvarpsstj;riverWurWstistj;rnandiRkistvarpsinshf.daglegumrekstri,bWifram v%N!* kvmdastj;riogyfirmaWurallrardagskrrgerWarvegumflagsins,svosemnefnthefur A&"+ veriW,sbr.1.mgr.11.gr.ErYettast;rumdrttumsamrmiviWnverandifyrirkomu  '", lagogerY;sjlfstWitvarpsstj;raaukiWfrYvsemner.XaWverWurstj;rnflagsins '#- semrWurtvarpsstj;raoghefuryfirhonumaWsegja,sbr.aliW1.mgr.10.gr.Btvarps ( stj;rirWuraWrastarfsmennRkistvarpsinshf.numsagnareWatillagnaannarraaWila  gagnstttYvsemner.Skv.6.mgr.9.gr.lagaumRkistvarpiWrWurtvarpsstj;ri  starfsf;lkviWdagskraWeinsaWfengnumtillgumtvarpsrWsogmenntamlarWherra a rWurframkvmdastj;raeinstakradeilda.i(m$݌T, Ќ  "i(m "  i(m222JT  11  .3  Ԉ0    BtvarpsrWverWurlagtniWurogYarmeWhttafskiptumYessafdagskr,sbr.n8.gr.  lagaumRkistvarpiW.i(m݌ Ќ  "i(m "  i(m_222JT  12  .3  Ԉ0    RkistvarpiWhf.verWurstofnaWmeWsetningulaganna,sbr.1.mgr.kvWistilbrWa   birgWaI.Framlagrkissj;WsformiinnborgaWshlutafjrverWurupphafikveWiWa.m.k.  X 5.000.000kr.i(m_݌K #  Ќ  "i(m "  i(mI222JT  13  .3  Ԉ0    TryggilegaerbiWumrttindinverandistarfsmannaRkistvarpsins,sbr.nnarkvWi    tilbrWabirgWaII.i(mIv݌   Ќ  "i(m "  i(m222JT  14  .3  Ԉ0    TekjustofnarflagsinsbreytastYannigaWsrstaktgjalderlagtYeinstaklingasem   skattskyldireruskv.1.gr.laganr.90/2003,umtekjuskattogeignarskatt,oglgaWila wO  semskattskyldireruskv.2.gr.smulaga,sbr.12.gr.ogkvWitilbrWabirgWaV.Fram B  aWYeimtma,Y.e.tilogmeW31.desember2007,verWurlagtoginnheimtafnotagjald    meWsamahttiogveriWhefur.XannigergertrWfyrirYvaWfrogmeW1.janar2008   falliniWurllkvWingildandilagaumRkistvarpiWervarWaafnotagjaldoginn {  heimtuYess,sbr.2.og4.mgr.10.gr.og12.!18.gr.lagaumRkistvarpiW,enYaWverW nF urY;aWgerastfngumtilYessaWtryggjainnheimtuYeirraafnotagjaldasem 9 gjaldfallatWngildandilaga,sbr.gildistkukvWifrumvarpsYessa.i(m݌ Ќ  "i(m"  i(m222JT  15  .3  Ԉ0    kvWitvarpslagaeigaaWgildaumRkistvarpiWhf.aWYvleytisemekkierusett  srkvWiumflagiWsamkvmtYessufrumvarpi.AlmennkvWitvarpslaga,nr. r 53/2000,eigaYvaWgildaumRkistvarpiWhf.einsogaWrartvarpsstWvar,svosem e= kvWiumauglUsingabirtingu,kvWitilverndarbrnum,nnurfyrirmlisemsett 0 verWasamrmiviWEvr;pusambandstilskipanir89/552/EBEog97/36/EB,svosemum  hlutfallevr;psksefnistvarpsdagskroghlutfallefnisfrsjlfstWumframleiWendum,  kvWiumeftirlittvarpsrttarnefndarogkvWiumbyrgWtvarpsefni.i(m݌i Ќ  "i(m"  i(m222JT  16  .3  Ԉ0    EkkiYykirstWatilYessaWtakauppfrumvarpYettaUmiskvWisemneraWfinna \4 lgumumRkistvarpiW.ViWgerWfrumvarpsYessahefurveriWleitastviWaWeinfalda ' innraskipulagRkistvarpsins.VsasttilYessaWtextalagannaereinungislUsthelstu  atriWumervarWainnraskipulagRkistvarpsinshf.XannigerekkigertrWfyrirYvaW  rekstrarlegatriWisuupptalinlgunumsemeWlilegasteraWstj;rnflagsinsogdaglegir `  stj;rnendurtakikvarWanirum.i(m݌S+! Ќ  "i(m"  i(m222JT  17  .3  Ԉ0    0st;rumdrttummunugildasvipaWarreglurumRkistvarpiWhf.oggiltuWurum " RkistvarpiWsamkvmttvarpslgum,nr.68/1985,ognsamkvmtlgumumRkis # tvarpiW,nr.122/2000,aWYvleytisemekkihefurveriWgerWgreinfyrirbreytingumhr  $ aWframan.i(m2݌!W% Ќ  3.FormbreytingogfjrhagsleguraWskilnaWur.  #'   SleiWhefurveriWfarinauknummliundanfrnumrum,bWihrlandiogn #( grannalndunum,aWbreytarkisstofnunumhlutaflg.0YessusambandihefurvaliWum $ ) flagsformyfirleittstaWiWmilliannarsvegarhlutaflags,einkahlutaflagseWasameignar v%N!* flagsoghinsvegarsjlfseignarstofnunaratvinnurekstri.sWastaYingivoruuppifrom A&"+ umaWbreytaRkistvarpinusameignarflageinsaWilaenviWYaWfyrirkomulaghafaveriW  '", gerWarumtalsverWarathugasemdirafhlfuESA.VarWYvniWurstaWansaWhttaviWYau '#- form.XY;ttieinkahlutaflagsformiWekkihentafyrirsvost;rtfyrirtkisemRkistvarpiW ( endaerYaWflagsformeinkumsniWiWaWeinstaklingsrekstriogrekstrismfyrirtkja.ViW  samanburWsjlfseignarstofnunoghlutaflagiY;ttihlutaflagsformiWhentabeturenda  gildirumhlutaflgtarlegogskUrlggjf,leikreglureruYarallarvelYekktarogfjldi a fordmatilumhvernigleysaberireinstkummlum.XY;ttihlutaflagsformiWhenta T, munbeturtilaWmtaYeimkrfumsemgerWareruumfjrhagsleganaWskilnaW  almannatvarpsfrsamkeppnisrekstri.    0YessufrumvarpiergertrWfyrirYeirrileiWaWrkisstofnuninRkistvarpiWverWilgW   niWurognUttflag,hlutaflag,takiviWrttindumogskyldumhennar.XergertrWfyrirYv  X aWrkiWeigiallthlutafRkistvarpinuhf.ogsalaflagsinseWaeignarhlutaYesssvoogslit K #  Yesssu;heimil.OrWalagiWerfrbrugWiWYvsemtWkasthefurlgumYarsemrkisstofnun    umerbreytthlutaflgenYarhefurveriWtekiWframaWsalahlutafjrvri;heimilnema    meWsamYykkiAlYingis.0Yessufrumvarpierfyrirvarinn?nemameWsamYykkiAlYingis    felldurburttilYessaWleggjahersluaWbreytinginerekkigerWtilYessaWseljaflagiW.XaW wO  verWureinungisgertmeWnUrrilagasetninguogenginfromeruuppiumslktafhlfun B  verandirkistj;rnar.      0tengslumviWfrumvarpYettahefurveriWlagtframfrumvarpumbreytingulgumum   hlutaflg,nr.2/1995,semfelursraWsetteruinnlgumhlutaflgnokkurkvWivarW {  andihlutaflgsemhiWopinberaaWlluleyti.KomaYaukvWitilviWb;tarYeimkvW nF umlgumumhlutaflgsemfelasralmennarleikreglurumhlutaflghrlandiog 9 komaYvtilmeWaWgildaumRkistvarpiWhf.    0flestumeWallumEvr;purkjumhefurrkisvaldiWumlanganaldurstaWiWaWtvarps  rekstriogYvhefuryfirleittekkiorWiWbreytingY;aWeinkaaWilumhafiseinnitWeinnig r veriWheimilaWurtvarpsreksturogrkiseinokunYessusviWiteljistekkisamrUmastfyrir e= mlumumtjningarfrelsi.ErutvarpsstWvar,semreknareruafrkjum,hugsaWarsemopin 0 berarYj;nustustofnanir(?publicservicebroadcasting ).ErrkistvarpsstWvumtlaWaW  flytjavandaWefni,srstaklegaafinnlendumogmenningarlegumtoga,semekkisvstaW  tvarpsstWvar,semeingnguerureknarmeWviWskiptasj;narmiWhuga,teljiarWvnlegtaW i ltageraeWaflytja.EinnigerskrafagerWtilrkistvarpsstWvannaaWYrtryggivissafjl \4 breytniefnisvaliogefnismeWferWogtryggiaWskoWanirogsj;narmiWYUWingarmiklum ' Yj;Wflagsmlum,eralmenningvarWa,komistframfri,semogaWummlsfjallaWml  efnalegaogafhlutlgni.seinnitmumerYvm.a.haldiWframaWalmenningureigikrfu  YvaWgetagengiWaWeinniopinnisj;nvarpsrsaWminnstakostiogstyWstYessirksemd `  viWhugmyndinaumhiWsvokallaWaupplUsingasamflag.XaWerskUrstefnallumEvr;pu S+! rkjumaWstarfrktskulitvarpalmenningsYguformiopinberraYj;nustufyrirtkja,n " orWiWvWasthvarviWhliWtvarpseinkaaWilaviWskiptalegumtilgangi.TilaWmyndatrekaWi # rWherranefndEvr;purWsinsfundisnum11.september1996litsittumhiWnauWsynlega  $ hlutverktvarpsalmannaYgusemafgerandiYttfjlhyggjufjlmiWlunsemsaWgengi !W% legfyriralla,bWilandsgrundvelliogsvWisbundiW,meWYvaWsWsfyrirvWtkridag J""& skrrYj;nustuernitilupplUsingar,menntunar,menningarogafYreyingar.P;litskflinnan #' Evr;pusambandsins,YarmeWalrWherrarWsambandsins,leggjaeinnigmjgrkaherslu #( rttrkjannatilYessaWrekatvarpalmannaYguogrtteinstakrarkjatilYessaWskil $ ) greinahlutverkYess.LokshafamenningarmlarWherrarNorWurlandasWusturumlUstyfir v%N!* stuWningiviWtvarpalmannaYgu. A&"+   XarsemrkiWrekurtvarpsstarfsemiverWuraWgeraYkrfuaWsreksturseinshag  '", kvmurogviWverWurkomiW.XykirYettabestverWagertYannigaWfjrhagslegumrekstri '#- fyrirtkisinsverWihagaWsemlkastrekstrieinkafyrirtkis.XaWerYekktvWaEvr;puaW ( rkistvarpsstWvarnarsureknarafsjlfstWumflgum.AfNorWurlndunummnefnaaW  Noregi,FinnlandiogSvYj;WhafaveriWstofnuWhlutaflgumreksturrkistvarpsstWv  anna(SvYj;WeruhlutaflginaWvsueigusrstakrastofnana).0DanmrkuerDanmarks a RadiosjlfstWrkisstofnunmeWsamahttiogslenskaRkistvarpiWern. T,   HelstukostirYessaWbreytarekstrarformiRkistvarpsinshlutaflagsformYykjavera  Yessir:byrgWstj;rnendaverWuraukinogYeirverWasjlfstWaristrfumsnum.MeW  breytinguhlutaflaggefstfriaWskilgreinaverkaskiptingumillidaglegrastj;rnenda   ogstj;rnar.0frumvarpinuhefurveriWleitastviWaWskerpanokkuWskilgreiningunaverka  X skiptingunnimilliframkvmdastj;ra(tvarpsstj;ra)ogsamstarfsmannahansogstj;rnar(10. K #  og11.gr.).      XYarfhiWnUjahlutaflagaWskiljamillifjrhagsYesshlutastarfseminnarsemfellur    undirskilgreiningu3.gr.umtvarpalmannaYguogYesshlutastarfseminnarsemfellur   ekkiundirYessaskilgreininguogerjafnvelbeinnisamkeppniviWaWraaWila,sbr.4.og5. wO  gr.HinsvegargetursumstarfsemieWaYj;nustaveriWYesseWlisaWhnfellurundirskilgrein B  ingunaumtvarpalmannaYj;nustuenerjafnframtsamkeppniviWaWraaWila.VerWurt.d.    aWteljanetYj;nustuRkistvarpsinsrmastinnanhugtaksinstvarpalmannaYguskv.3.   gr.ensjlfsagtgeturYaWbreysttmansrshverskonarreksturverWuralmennttalinngeta {  flokkastundirtvarpsYj;nustualmannaYgu.Ekkimnotafjrmunifrrekstriskv.3.gr. nF tilYessaWgreiWaniWurkostnaWafrekstrisemekkiflokkastundirtvarpalmannaYgu. 9   AWsjlfsgWuerY;ekkigertrWfyrirYvfrumvarpiYessuaWRkistvarpiWgetieftir  rekstrarformsbreytingurWistverkefnisemerualls;skyldgrundvallarhlutverkiYess,en  hinsvegarerbeinlnisgertrWfyrirYvaWfyrirtkiWgetieittsreWasamvinnuviWaWra r rekiWstarfsemisemfellurekkiundirskilgreiningu3.gr.,sbr.4.gr.,enYermltfyrirum e= YaWaWslkurreksturverWifjrhagslegaaWskilinngrunnrekstriflagsins,sbr.5.gr.AukiW 0 sjlfstWiflagsinsogsvigrmYesstilathafnasvoaWskilasrtilallrastarfsmannaYess  betrimguleikumtilframtaksstarfiogYarmeWhugaverWaristarfsvettvangi.Xykja  YannigllrkmlameWYvaWbreytaRkistvarpinuhlutaflagY;aWrkiWverWifram i eigandiflagsins. \4  4.Tekjustofnarfyrirtkisins.     XaWermjgmismunandimeWalEvr;purkjahvaWatekjustofnarerufengnirtvarpsstWv  umsemflokkaWareruundiropinberYj;nustufyrirtki.Algengastitekjustofninnerleyfis `  gjald(afnotagjald)semstyWstvenjulegaviWeignsj;nvarpsviWtki.EinnigtWkastleyfis S+! gjaldsamtsrstkugjalditilrkistvarpsstWva(?publicservice gjaldasemstunduma.m.k. " erulgWaWrartvarpsstWvar),smuleiWisleyfisgjaldogauglUsingatekjureWaauglUsinga # tekjursamtgreiWslumaffjrlgum.OftasterumYaWaWrWaaWtekjustofnarnirsufleiri  $ eneinnogeralgengastasamsetninginleyfisgjald(afnotagjald)ogauglUsingatekjur. !W%   Ekkierusj;nvarpstilskipunumEvr;pusambandsinsneinfyrirmlieWarWagerWirsem J""& takmarkaheimildiraWildarrkjannatilfjrmgnunarstarfsemitvarpsstWvaeiguopin #' berraaWila.ErhrumaWrWatilskipanir89/552/EBE,sembreyttvarmeWtilskipun97/36/ #( EB,enumtilskipanirYessarvartarlegafjallaWgreinargerWfrumvarpsinstiltvarpslaga, $ ) nr.53/2000.rkjarWstefnuEvr;pusambandsins,semhaldinvarAmsterdamjnmnuWi v%N!* 1997,varsamYykktsrstkb;kunumtvarpsYj;nustualmannaYguaWildarrkjunum A&"+ (?ProtocolontheSystemofPublicBroadcastingintheMemberStates ).0b;kunYessari  '", lUstuEvr;pusambandsrkinyfirYeirriskoWunsinniaWtvarpsYj;nustaalmannaYguaW '#- ildarrkjunumtengdistmeWbeinumhttilUWrWislegum,flagslegumogmenningarlegum ( YrfumYj;WflagannaogYeirriYrfaWviWhaldafjlbreytnifjlmiWlun.Evr;pusambands  rkinkomusrb;kunYessarisamanumeftirfaranditlkunarreglursembttvarviWstofn  sttmlaEvr;pusambandsinsYegarAmsterdamsttmlinnt;kgildi1.ma1999:?kvWi a stofnsttmlansumEvr;pusambandiWskuluenginhrifhafaheimildiraWildarrkjannatil T, YessaWgerarWstafanirtiltekjuflunarfyrirtvarpalmannaYgu(?publicservicebroad  casting )aWsvomikluleytisemYeimtekjumerveitttiltvarpsstWvatilYessaWYrinni  afhendiYauverkefnialmannaYgu,semYeimerufalin,skilgreindogskipulgWhjhverju   aWildarrkifyrirsig,ogaWYvleytisemtekjufluninhefurekkihrifviWskiptaskilyrWiog  X samkeppniinnansambandsinsYeimmliaWbrj;tibgaviWsameiginlegahagsmunijafn K #  framtYvsemtekiWskaltillittilYeirrartlunaraWumsaWrWastarfsemialmannaYgu.       0Yessarib;kunfelstaWkvarWanirumtekjufluntiltvarpsalmannaYgu(?public    servicebroadcasting )verWiaWmestuleytiltnarveravaldsviWihversaWildarrkis,einsog   veriWhefur.BastmviWaWkvWiEESsamningsinsverWitlkuWmeWsvipuWumhtti. wO    HrlandihefurYaWfyrirkomulagveriWtWkaWlengiaWRkistvarpiWfigreiddafnota B  gjldogsamkvmttvarpslgumerYettagjald,tvarpsgjald,lagteigendurtvarps    viWtkja(2.mgr.10.gr.og1.mgr.12.gr.lagaumRkistvarpiW,nr.122/2000).Einnighef   urRkistvarpiWtekjurafauglUsingum,sbr.2.mgr.10.gr.lagaumRkistvarpiW.0fram {  kvmdhefurstofnunineinnigtekjurafYttumsemYessutillitierjafnaWtilauglUsinga,svo nF semafkostuneinstakradagskrrliWa,ogfjarslu.LengivelhafWiRkistvarpiWeinnigtekjur 9 afaWflutningsgjldumaftvarpsviWtkjumoghlutumYau,enstekjustofnvarfelldurniW  urmeW3.gr.laganr.144/1995.    Alltfrupphafisj;nvarpsrekstursrinu1966hafaveriWleyfWarauglUsingarsj;nvarpi r RkistvarpsinsogstofnuninhaftafYeimtekjur.SrWstfunhefurtWveriWnokkuWum e= deild.0upphafivarhngagnrUndafdagblWunumsemtldumeWYessuvegiWaWtekju 0 flunarmguleikumsnum.sWarirumhefurgagnrUnineinkumkomiWfrkeppinautum  sj;nvarpsmarkaWisemeinnighafagagnrUntlgbundiWafnotagjaldtilRkistvarpsins.0  skUrslustarfsh;psumendurskoWuntvarpslgumfr1996komframstillagameirihluta i starfsh;psinsaWRkistvarpiWhyrfialvegafauglUsingamarkaWi.Varauglj;slegaYvbyggt \4 skUrslunni,aWYversj;nvarpsstWvarvarWar,aWvndumvrimikilsamkeppnimilli ' einkarekinnasj;nvarpsstWva.ShefurhinsvegarekkiorWiWraunin.    Efsj;nvarpRkistvarpsinshyrfiafauglUsingamarkaWiviWnverandiaWstWuryrWi  reyndenginsamkeppniumauglUsingaframboWsj;nvarpi.XaWyrWunnasttveiraWilarsem `  eftiryrWuauglUsingamarkaWisj;nvarpi(365ehf.meWStW2ogSUnannarsvegarog S+! 0slenskasj;nvarpsflagiWhf.meWSkjeinnhinsvegar).HversemYr;uninkannaWverWa " framtWinniYykirekkirttaWleggjaYaWtilnaWhttverWiauglUsingumsj;nvarpiRkis # tvarpsins.  $   nnursj;narmiWkomahinsvegartillitaumauglUsingarhlj;WvarpieneigaviWumaug !W% lUsingarsj;nvarpi.hlj;WvarpssviWinuerverulegsamkeppni,enhnerhinsvegaraW J""& mestuleytibundinviWYttbUlissvWi.Hlj;WvarpsstWvumhefuryfirleittekkitekistaW #' byggjauppdreifikerfisnYannigaWYrnitillandsinsalls,trlegavegnaYessaWauglUs #( ingatekjurYeirrahafaekkileyftslkarfjrfestingar.0YessufrumvarpierekkigerWtillagaum $ ) aWRkistvarpinuhf.verWibannaWaWaflateknameWauglUsingumhlj;Wvarpi.KemurYar v%N!* fyrstogfremsttvennttil.0fyrstalagiYarfaWtakaslkakvrWunmeWg;Wumfyrirvarasvo A&"+ aWYeiraWilar,semfyrirerumarkaWnum,ogaWilar,semviWbreyttaraWstWurgtuhafthug  '", aWfarainnmarkaWinn,hafingantmatilYessaWlagasigaWnUjuumhverfi.0Wrulagi '#- hefurhlj;WvarpRkistvarpsinssvomiklatbreiWsluaW;tktYykiraWsviptaviWskiptalfiW ( ogallanalmenningsvoflugumauglUsingamiWlinYessaWgerWarhafiveriWaWrarrWstaf  anirsemlklegarsutilYessaWbtauppYannmissi!ogYmeWYaWeinnighugaaWbiW  verWihaginnfyrirsamkeppniYessummarkaWi.EinsogmlumernhttaWverWurnaum a asthjYvkomistaWltaauglUsingaYj;nustuhlj;WvarpiRkistvarpsinssemYttopin T, beruYj;nustuhlutverkiYess.XykirafframangreindumstWumekkifrtaWleggjaYaWtil  naWauglUsingumverWihtthlj;WvarpiRkistvarpsins.    AfnotagjaldRkistvarpsinshefureinnigveriWumdeildurtekjustofn.Xeirsemandvgir   eruopinberumtvarpsrekstrihafaandmltgjaldinusemgjaldtkufyrirYj;nustusemYeir  X ;skiekkieftir.ErsrksemdskiljanlegYegarlitiWerhanafrsj;narh;liYeirrasemtelja K #  ekkiYrffyrirYaWaWrkiWstandiaWrekstrifjlmiWla.EinnighafaUmsirYeirsemaWhyllast    eWagetasttsigviWtvarpsreksturrkisinsltiWlj;sefasemdirumaWinnheimtaafnota    gjaldsseWlilegastaleiWintiltekjuflunarfyrirRkistvarpiW.Starfsh;pursumendurskoW   untvarpslgum,semfyrrernefndur,lagWit.d.tilaWafnotagjaldakerfioginnheimtukerfi wO  RkistvarpsinsnverandimyndyrWilagtniWur,endavrisskipansennYunglamaleg, B  kostnaWarsmog;skilvirk.LagWistarfsh;purinntilaWRkistvarpinuyrWufengnartekjur    meWnefskatti,innheimtumaflandsmnnumllumeldriensextnraogafllumlgaWilum   landinu.TilvaralagWistarfsh;purinntilaWRkistvarpiWyrWifluttfrBhlutaogyfirA {  hlutarkisreikningsYannigaWreksturstofnunarinnarbyggWistframlagifjrveitingavaldsins nF samkvmtsamYykktfjrlagahverjusinni. 9   ViWsamningufrumvarpsYessahefurfjrmgnunrekstriRkistvarpsinskomiWtilnUrrar  skoWunar.ErYaWniWurstaWarWuneytisinsaWleggjatilaWfjrmgnunformiafnotagjalds  verWifelldniWurfr1.janar2008,enYessstaWkomisrstaktgjaldsemleggstskatt r skyldaeinstaklingaoglgaWila,sbr.1.og2.gr.laganr.90/2003,sbr.12.gr.frumvarpsins. e= XessiniWurstaWastyWstaWallegaviWYrennskonarrk.0fyrstalagihefurYessileiWfrmeW 0 srsparnaWYarsemsrstakurkostnaWurviWinnheimtuafnotagjaldsfellurniWur.0Wrulagi  fylgirsannmarkinverandifyrirkomulagiaWallirYeirsemgerastskrifenduraWeinka  rekinnisj;nvarpsstWogkaupasrsj;nvarpstkitilYessaWnj;taYj;nustuhennarverWa i sjlfkrafagreiWendurafnotagjaldatilRkistvarpsinsYarsemgreiWslaafnotagjaldsinser \4 bundinviWeignviWtki.MeWYvaWafnematengslviWtkjaeignarviWgreiWslutilRkis ' tvarpsinseruhinneikvWuhrifviWskiptisj;nvarpsnotendaviWeinkaaWilaupprttaW  Yessuleyti.0YriWjalagileiWirbreytingintilYessaWkostnaWurhinnatekjulgstueinstaklinga  viWaWnj;tatvarpsalmannaYgufellurniWur.AllsleggstgjaldiWum160.000einstaklinga `  aldursbilinu16!70raogum22.000lgaWila.GjaldiWlUtursmulgmlumogsrstakt S+! gjaldsemlagtersamkvmtlgumummlefnialdraWratiltekjuflunarfyrirFramkvmda " sj;WaldraWra.TekjutenginggjaldsinsYUWiraWtekjulausireWatekjulgireinstaklingargreiWa # ekkertgjald,sbr.lgnr.125/1999.  $   rinu2004nmuafnotagjldtplega2,4milljarWikr;naaftplega3,4milljarWakr;na !W% rekstrartekjumRkistvarpsins,eWarmlega70%afrekstrartekjum.Varhluturafnotagjalda J""& afrekstrartekjumRkistvarpsinsrinu2004ltiWeitthrrienrinu2003.AWrartekjur #' Rkistvarpsinsrinu2004(auglUsingatekjur,kostunartekjurogUmsartekjur)nmuum #( 988millj;numkr;na. $ )   v%N!* &   5.YfirlityfirrekstrarformrkisfjlmiWlaannarsstaWarNorWurlndum,St;raBret ( landi,HollandiogAusturrki.   DanmarksRadio(DR),Danmrku.    DanmarksRadioerfjrhagslegasjlfstWrkisstofnunsemhefurmegintekjursnarafaf a notagjldum(skylduskrift)enfrengarauglUsingatekjur.'(4UpphWafnotagjaldserkvrWuW T, afdanskaYinginutilfjgurrarasenn.0stj;rnDRsitja10mannssemvaldirerutilfjgurra  rasenn,YarmeWtalinnformaWurinnsemertilnefndurafmenntamlarWherra,Yrreru  skipaWirafmenntamlarWherra,sexkosnirafYinginuogeinnrWsmaWurerfulltristarfs   mannastofnunarinnar.BtvarpsrWberbyrgWdagskrnniogaWtvarpslgumsframfylgt.  X RWiWseturleiWbeinandireglurumstarfssemiDRogrWurtvarpsstj;raogaWrafulltra K #  framkvmdastj;rnsemannastdaglegastj;rn.    NorskRikskringkastingAS(NRK),Noregi.     NorskarkistvarpinuvarmeWlgumfr1996breytthlutaflagmeWtakmarkaWabyrgW. wO  HlutaflagiWumNRK,semeraWfullueigunorskarkisins,erstofnaWsamkvmtsrkvWi B  norskumhlutaflagalgumumhlutaflgeigurkisins.Samkvmtnorskumhlutaflaga    lgumerheimiltaWstofnahlutaflgmeWtakmarkaWribyrgWsemeruaWlluleytieigu   norskarkisins.AWWruleytigildaalmennkvWihlutaflagalagaumslkrkishlutaflg, {  Y.m.t.NRK.BtvarpsrWNRKerskipaWnumnnum,YarafYremurfulltrumstarfsmanna. nF XaWhefurenginafskiptiafdaglegumrekstri.FormaWur,varaformaWurogfj;rirrWsmenneru 9 valdiraWalfundiNRK.RWiWskipartvarpsstj;rasemjafnframterframkvmdastj;ri.Bt  varpsrWiWgerirtillguraWstefnutilaWleggjafyriraWalfundumreksturNRKog  d;tturflagaYess,auktillagnaumfjrhWafnotagjalds.Fulltrar r menningarmlarWuneytisinsognorskaYingsinsskjaaWalfundNRK.RWuneytiWfermeW e= lggjfumtvarpsml,reglugerWiroginnheimtutvarpsgjalds.NRKfrtekjursnaraf 0 afnotagjldum(skylduskrift)ogeruauglUsingarbannaWar.Tmisskonarkostuntilteknu  efnierleyfileg.  SverigesRadio/Television/Utbildingsradion(SR),SvYj;W. \4   Frrinu1994eralmannatvarpiSvYj;WskiptYrjhlutaflgmeWtakmarkaWabyrgW ' (SverigesRadioAB,SverigesTelevisionABogUtbildningsradionAB)ogfereignarhalds  flag/sjlfseignarstofnun(Frvaltningsstiftelsen)meWeignarhaldogyfirstj;rnYeirraallra.  Rkisstj;rninskipar11mannastj;rnFrvaltningsstiftelsenaWfengnumtilnefningumYing `  flokka;formaWurerskipaWurtilfjgurraraenaWrirstj;rnarmenntil8ra.Stj;rnarmenneru S+! Y;ekkiallirskipaWirfrsamatmaheldurerhelmingistj;rnarskipttkjlfarYingkosninga " tilaWtryggjaaWkosningarslitendurspegliekkistj;rnarskipanhverjumtma.Eignarhalds # flagiWskiptirsrekkiafinnraskipulagitvarpsfyrirtkjannaheldurhafaYauhvertumsig  $ eiginstj;rn.SvodmistekiWerstj;rnsnskarkistvarpsins(SverigesRadio)skipuW14 !W% einstaklingumogtvarpsstj;rieinnigstistj;rnfyrirtkisins.Tveirstj;rnarmenneru J""& skipaWirafrkisstj;rninni,sexafaWalfundi(bolagsstamma)ogfj;riraffulltrumsamtaka #' starfsmanna(blaWamannaflagio.s.frv.).AlmennthefurfyrirtkiWmikiWsjlfstWifr #( stj;rnvldumenalmannaYj;nustuhlutverkfyrirtkisinsertarlegaskilgreintogreglulega $ ) skilaWinntarlegumgreinargerWumumhverniggenguraWuppfyllaYaW.0stj;rnSveriges v%N!* Televisionsitjasjeinstaklingar,fimmskipaWirafaWalfundientveir(YarafformaWur)af A&"+ rkisstj;rn.FjlmiWlareigusnskarkisinserufjrmagnaWirmeWafnotagjldumogeru  '", auglUsingarbannaWar.KostunUmisskonarefni,t.d.Yr;ttaviWburWum,erleyfileg. '#- ЇRundradionAB(YLE),Finnlandi. (   FinnskarkistvarpiW,YLE,erhlutaflagmeWtakmarkaWabyrgW.FinnskarkiW99,98%  hlutflaginu,enaWrirhluthafareruu.Y.b.60talsins.EruaWrirhluthafaraWmestuleytifyrir  tkiogsamtk,t.d.fjlmiWlar,bankaro.fl.stWanersaWYLEvarupphaflegastofnaW a riW1926semhlutaflageigueinkaaWila.riW1934varWsbreytingflaginuaWrkiW T, rWiferWinni,Y.e.rkiWskyldivallteigaa.m.k.90%hlutflaginu.MeWfinnskutvarpslg  unum,semt;kugildi1.janar1994,erkvWiYessefnisaWrkiWskulitWeigaa.m.k.70%  hlutflaginu.XessmgetaaWaWrirhluthafarenrkiWmunuallirverarh;piupprunalegra   eigendaYLE.Wstastj;rnYLEer21mannsframkvmdarWsemfinnskaYingiWvelur  X kjlfarYingkosninga.Xann1.janar2006verWagerWarYrbreytingaraWframkvmdarWiW K #  rWursjlfstWasjmannastj;rnogmegastj;rnarmennhvorkisitjaframkvmdarWinu    nverayfirmenninnanstofnunarinnar.XessinUjasjlfstWastj;rnmunveljatvarpsstj;ra    ogframkvmdastj;raYLE,samYykkjarekstrartlaniro.fl.FramkvmdarWiWtekur   kvarWanirumstefnum;tunfjrmlumogstarfseminni,semogkvarWanirumhvortdraga wO  skulirtilteknumYttumstarfseminnar,aukaviWYeWarWastskuliverulegarskipulags B  breytingar.FinnskatvarpiWerfjrmagnaWmeWafnotagjldumogeruauglUsingarbannaWar.    BritishBroadcastingCorporation(BBC),Bretlandi. {    TilvistogrekstrarformBritishBroadcastingCorporation(BBC)byggistkonunglegum nF sttmla(e.RoyalCharter)frrinu1926oghefurYaWhaldiWYeirristWutildagsinsdag. 9   AWenskumrttigeturdrottninginheimilaWstofnunfyrirtkisumtiltekinntmameWkon  unglegumsttmlasamkvmttillgurWgjafarnefndarkonungdmisins(e.PrivyCouncil)  enslktfyrirkomulagrekursgusnaallttil13.aldar.UpprunalegurtilgangurRoyalCharter r varstofnunfyrirtkja,Y.m.t.stofnunborgaogbja,Yarsemtilgangurogrttindifyrirtkj e= annavoruskilgreind.NdgumeruhinirkonunglegusttmlareinkumtlaWirfyrirstofn 0 unfyrirtkjasemstarfaalmannaYgu.SttmlinnumBBChefurreglugerWargildiogrenn  urtriW2006.VegnaYessaerlj;staWekkiYarfaWbreytalgumtilaWbreytarekstrarformi  BBC.AWslenskumrttiverWurrttarstWuBBCeinnahelstlktviWsjlfseignarstofnunat i vinnurekstrisamkvmtlgumnr.33/1999.0Yvfelstm.a.aWstofnuninbereinfjrhagslega \4 byrgWskuldbindingumsnum.TaliWeraWbreytingasaWvntaviWendurskoWunsttml ' ansumBBCnstari,einkumlj;siaukinnarhersluYtttkusamkeppnisrekstri,auk  krfuframkvmdastj;rnarESBumaWskilnaWsamkeppnisYttastarfsemiBBCfropin  berumYj;nustuskyldumsemkostaWareruafleyfisgjaldi(e.TVLicense).SamningurBBC `  viWbreskstj;rnvldtryggirstofnuninnitekjurafinnheimtuleyfisgjalds.SkylduskrifteraW S+! leyfisgjaldinuenaukYessfelasttekjurBBCauglUsingatekjumsemaflaWerutanBretlands " ogtekjumfyrirUmisskonarafleiddastarfsemid;tturfyrirtkjumstofnunarinnar.Fram # kvmdastj;rnBBCtelurnuframkvmdastj;ra,aukforstj;rasemerformaWurfram  $ kvmdastj;rnar.Framkvmdastj;rninberbyrgWgagnvartsvonefndut;lfmannastj;rn !W% endarWi(e.BoardofGovernors).HlutverkYeirraeraWfylgjastmeWstarfsemistofnunarinnar J""& ogtryggjasjlfstWihennar.Stj;rnarmenneruskipaWirafdrottningusamrWiviWrWherra #' rkisstj;rnarinnar.Stj;rnendarWBBCrWurforstj;raogaWraframkvmdastj;raogkvarWar #( launYeirra.BBCrekurfjlmrgd;tturflgsemmrgerusamkeppniviWeinkareknafjl $ ) miWlasviWilj;svakamiWla,frttaYj;nustuogUmisskonartgfu.D;tturflgineruflest v%N!* hlutaflgmeWtakmarkaWribyrgW. A&"+    '", & a  NederlandseOmroepStichting(NOS),Hollandi. (   0HollandierunokkrarrekstrareiningarsemfallaundirstofnuninaNederlandseOmroep  Stichting(NOS).:lkarrekstrareiningar'a(@]semheyraundirstofnuninaerut.d.sj;nvarpsstWv  arnarNL1,NL2,NL3ogfimmtvarpsrsir.NOSsendirsjlfttfrttirogYr;ttir.NOSer a meWturaleyfisemgefiWertmeWkonunglegritilskipuntengslumviWhollenskufjl T, miWlalgin.0stj;rnNOSeru13stj;rnarmennsemskipaYriggjamannaframkvmdastj;rn  meWsamYykkirWherratilfimmra.0framkvmdastj;rnmegaekkisitjastj;rnarmennNOS.  Framkvmdastj;rninberbyrgWdaglegumrekstristofnunarinnaraukdagskrrstefnuNOS.   Rkisstj;rninskiparformannstj;rnar.RWherraskiparhlutastj;rnarinnarogskiparekstrar  X einingarnarsemheyraundirNOSsnastj;rnarmenn.Stj;rninsamYykkirrsreikningastofn K #  unarinnarogtekurmeirihttarkvarWanirumstefnuNOSsamrmiviWtillgurfram    kvmdastj;rnarinnar.NOSfrtekjursnarannarsvegarfjrlgumhollenskarkisinsog    hinsvegarmeWauglUsingatekjum.   esterreichischerRundfund(ORF),Austurrki. B    AusturrskarkistvarpiW,ORF,erskipulagtsemstofnun.0stj;rninni(Y.Stiftungsrat)eru    35stj;rnarmennsemvaldirerutilfjgurrarasenn.Sexstj;rnarmenneruvaldirhlutfalli   viWstrWflokkannaausturrskaYinginu.NueruvaldirafhraWsstj;rnum(Y.lnder) {  Austurrkis.Nueruvaldirafrkisstj;rninni,sexafdagskrrrWiORFogfimmerustarfs nF mennstofnunarinnar.Stj;rnmlamenneWastarfsmennstj;rnmlaflokkamegaekkivera 9 stj;rnORF.Stj;rnarmennmegaheldurekkiverastarfsmennstofnunarinnarnemaYeirfimm  semvaldirerufrORF.SrstakarkrfurerugerWartilstj;rnarmannaumYekkingu;lkum  sviWum,t.d.austurrskuogalYj;WlegufjlmiWlaumhverfi,hagfrWi,vsindum,menningu r o.fl.Stj;rninrWurframkvmdastj;rastofnunarinnartilfimmra.Framkvmdastj;rinnsr e= umallandagleganrekstur,enstj;rninerbyrgfyrirdagskrORF.AusturrskarkistvarpiW 0 skilarskUrsluumYaWhvernighnuppfylliralmannaYj;nustukrfunatilausturrskaYingsins.  esterreichischerRundfunderfjrmagnaWmeWafnotagjldumogauglUsingatekjum.  @ AthugasemdirviWeinstakargreinarfrumvarpsins. \4   Um1. ' {i  0YessarigreinerfjallaWumeignaraWildaWRkistvarpinuhf.HefurveriWgerWgreinfyrir  efni1.gr.almennuathugasemdunumaWframan.GreinYessifelursrundantekningufr  Yeirrialmennureglulaganr.2/1995,umhlutaflg,aWhluthafarhlutaflgumskulivera `  tveirhiWfsta.0YessuhlutaflagieraWeinseinnhluthafi.MrgfordmierufyrirYvaW S+! YessileiWsfarin.XereinniggertrWfyrirYvkvWinuaWsalaflagsinssbnnuWog " einssalahlutaYess.0YvfelstaW;heimiltert.d.aWseljad;tturflagsemhefWiveriWstofn # aWogyfirtekiWhlutaafstarfsemihlutaflagsins.Rkistvarpinuhf.erhinsvegarfrjlstaW  $ stofnad;tturflgumkveWnahlutastarfseminnarener;heimiltaWseljaYau,tilYessYarf !W% nUjasjlfstWalagasetningu.EftilsluttiaWkomadugirYvekkiaWaflaeinungisheimild J""& arfjrlgum. #'   Um2.gr. $ ) xn  GreininYarfnastekkiskUringa. v%N!*   A&"+   & a  Um3.gr. ( o  0YessarigreinerlUsthlutverkiRkistvarpsinshf.01.mgr.kemurframYaWmegin  hlutverkflagsinsaW'a(#orekahverskonartvarpsYj;nustualmannaYgu.WurhefurveriWaW  YvvikiWhvaWfelstskilgreiningunnitvarpsYj;nustualmannaYgu.ErstundumYessu a sambanditalaWumtvarpmeWopinbertYj;nustuhlutverk,enbWumtilvikumervsaWtil T, YesssamaogYegarenskuertalaWum?publicservicebroadcasting .Xesshttartvarps  stWvareigaekkieinungisaWtakamiWaffjrhagslegumvinningirekstrisnumheldur  sinnat.d.Umisskonarmenningarlegristarfsemi,rktaYj;Wleganmenningararfo.s.frv.,sem   ekkiervstaWtvarpsstWvar,semeingnguerureknarmeWviWskiptalegsj;narmiWhuga,  X teljisrskylteWafrtaWsinnameWsamahtti.AWvsuerYaWsvoaWvWahafamrkinmilli K #  tvarpsstWvaalmannaYguogtvarps,YarsemviWskiptahagsmunirrWaferWinni,dofnaW    mjgYarsemtvarpsstWvaralmannaYguflytjaaWst;rumhlutaefnisemmjgsvipartil    efnisannarratvarsstWva,svosemskemmtiefniafUmsutagi.EftirsemWurerugerWar   meirikrfurtiltvarpsstWvaalmannaYguumflutningefnisafalvarlegratagi,semogtil wO  meirivarkrnifrttaflutningi,kynninguallrasj;narmiWaYj;Wflagsmlumeralmenning B  varWamikluo.s.frv.AnnarsvsasttilYesshlutaalmennuathugasemdunumaWframanYar    semalmenntvarfjallaWumtvarpsYj;nustualmannaYgu.     XerYessarigrein,semfjallaraukframangreindsumhlutverkRkistvarpsinshf.,fjall {  aWumYrskyldurflagsinssemleiWirafYvhlutverkiYessaWYaWrekitvarpsYj;nustual nF mannaYgu. 9   TaliWerrttaWskilgreinaskyldurRkistvarpsinshf.nokkrunkvmarengertergild  andilgumumRkistvarpiW,sbr.einkum3.!5.gr.laganna.0st;rumdrttummsegjaaW  fylgtsnokkuWhefWbundinniskilgreininguskyldumtvarpsalmannaYgu:aWflutts r vandaWogfjlbreyttdagskrrefnisemnitilallralandsmanna,lUWrWislegargrundvallar e= reglurogmannrttindisuvirt,lgWsrktviWYj;Wleggildi,efnisvalsmiWaWviWYarfir 0 semflestraYj;Wflagsh;pa,gtts;hlutdrgni,stuttsviWUmisskonarmenningar  starfsemi,haldiWsuppinauWsynlegriryggisYj;nustuogstarfseminsinntafhendimeW  semfullkomnustumtknibnaWi. i   SkalnvikiWaWeinstkumkvWumgreinarinnar. \4   kvWi1.tlul.ersamrmiviW1.mgr.3.gr.ngildandilaga. '   kvWi3.tlul.eraWformitilnUttkvWioglUsirmeWalmennumorWumskylduRkis  tvarpsinshf.tilYessaWstandaaWgerWogdreifingufjlbreyttsogvandaWsdagskrrefnis  fyrirsj;nvarpoghlj;WvarpmeWtknilegafullkomnumaWferWum. `    kvWi2.og4.!9.tlul.erusamaefnisogkvWi2.!3.mgr.3.gr.gildandilaga,en S+! orWalagsbreytingarerusumsstaWargerWar.kvWifyrrimlsliWar2.tlul.erflestum " meginatriWumsamhlj;Wa1.mgr.4.gr.ngildandilaga.0kvWinuermltfyrirumskyldu # flagsinstilaWsendattilallslandsinsensbreytinglgWtilaWmiWaviWa.m.k.eina  $ hlj;Wvarpsogsj;nvarpsdagskrstaWtveggjariWumkring.SWanertekiWframumskyldu !W% flagsinstilYessaWbirtahlutaefnissnsmeWviWeigandihttiWrummiWlum,Y.m.t.net J""& inu.Xer8.tlul.tekinberumorWumframskyldaflagsinstilYessaWflytjaefnisviWi #' Yr;ttaogannarst;mstundastarfs,enslktefniersrstaklegaYUWingarmikiWfyrirungtf;lk. #(   09.tlul.ertekiWuppkvWifyrrimlsliWar4.mgr.3.gr.gildandilagaumskyldutilaW $ ) miWatvarpsefniviWfjlbreytnislensksYj;Wlfs.SWanerbttviWkvWiumskyldu v%N!* flagsinstilYessm.a.aWsinnaeWlilegumYrfumminnihlutah;pa,enslkarskyldurverWa A&"+ fyrirferWarmeirintmaYj;Wflagi.SemdmiumskylduRkistvarpsinsYessuefnim  '", nefnad;mHstarttarfr6.ma1999mlinunr.151/1999:BerglindStefnsd;ttirog '#- FlagheyrnarlausragegnRkistvarpinu.0mliYessuvarumYaWdeilthvortRkistvarpinu ( vriskyltaWltatlkatknmliframboWsrWursj;nvarpinukvldiWfyrirkosningar,um  leiWogYrfrufram,eWahvortRkistvarpinuvriheimiltaWsinnaYrfumheyrnarlausra  meWWrumaWferWumsemYaWhugWistbeita.HstirtturbentiaWYaWvri;aWskiljanlegur a Ytturkosningarrttar,semverndaWurvriIII.kaflastj;rnarskrrinnar,nr.33/1944og3. T, gr.I.viWaukamannrttindasttmlaEvr;pu,aWssemrttarinsnytihefWitkifritilaW  kynnasrYauatriWisemkosiWvrium.Lj;stY;ttiaWYaWssamrmiviWlgkveWiW  hlutverkRkistvarpsinsskv.15.gr.tvarpslaga,nr.68/1985,(n3.gr.lagaum   RkistvarpiW,nr.122/2000)aWYaWkynniframbj;WendurogstefnumlYeirrafyrirkosningar  X tilAlYingis.BriRkistvarpinu;tvrttaWgtajafnrWisYegarYaWsinntiYessuhlutverki K #  snuoglytisskyldaekkiaWeinsaWframbj;WendumogYeimstj;rnmlaflumsemhlut    ttuheldureinnigaWYeimsemtsendingumvribeinttil.ttiYvRkistvarpiWaWhaga    gerWogtsendinguframboWsumrWnaYannigaWaWgengilegtvriheyrnarlausum,sbr.einnig   7.gr.laganr.59/1992,ummlefnifatlaWra.X;ttjtabriRkistvarpinuverulegusvigrmi wO  viWtilhgundagskrrogtsendingayrWuYrkvarWanir,semrskuWuYeimskyldumog B  rttindumsemmltvrifyrirum15.gr.tvarpslaga(n3.gr.lagaumRkistvarpiW)og    7.gr.lagaummlefnifatlaWra,aWstyWjastviWgildmlefnalegrk.X;ttiRkistvarpiWekki   hafafrtframngilegagildogmlefnalegrktilaWrttltaYmismununsemf;lst {  kvrWunYess,enfyrirlaWtknilegavarvelframkvmanlegtaWhafaYannhttinnsem nF krafistvar.EinnigvarlitiWtilYessaWskammurtmivarmillitsendingarogupphafs 9 kjrfundar.X;ttufrUjendureigarttYvaWkrfurYeirrayrWuteknartilgreinaviWYessar  aWstWur.TilvikYaWsemumrWirmliYessuervissulegasrstakt.XaWgeturhinsvegar  velorWiWtilleiWbeiningarWrummlumY;aWsjlfsgWuverWiaWmetahvertmlfyrirsig, r YarmeWalYaWhvaWteljistveraeWlilegarYarfir. e=   10.tlul.kemurstaW6.mgr.4.gr.lagaumRkistvarpiW.EfnislegaeruYrjrbreytingar 0 gerWar.HinfyrstaersaWstaWorWalagsinsaWRkistvarpiWskuli?stefnaaWYv aWkoma  uppaWstWutildagskrrgerWarogtvarpsutanhfuWborgarsvWisinserskyldangerW;tv  rW.nnurersaWkomiWskaluppvWarumlandiWaWstWutiltvarps,Y.e.bWisj;nvarps i oghlj;Wvarps,enekkieinungishlj;Wvarps,einsogorWaWergildandilgum.XriWjabreyt \4 ingin,semlgWertil,erYleiWaWYeirristarfsemi,semumrWirgreininni,skulikomiW ' upputanhfuWborgarsvWisins,enekkihverjukjrdmi,ogerYessitillagagerWsrstak  legameWhliWsj;nafrritkniYr;unsviWitvarpsogaWekkiYurfiaWsetjauppaWstWutil  dagskrrgerWarhverjumlandsfj;rWungi. `    kvWi11.tlul.umskylduRkistvarpsinshf.tilYessaWhaldauppinauWsynlegri S+! ryggisYj;nustusviWitvarpseraWformitilnUtt.XettahefurY;veriWviWurkennteitt " meginhlutverkRkistvarpsinsogfelstraunogveru,a.m.k.aWverulegumhluta,13.gr. # tvarpslaga.  $   012.tlul.,semernUttkvWi,ermltfyrirumskylduflagsinstilYessaWkomasrupp !W% Yeimeignum,fstumoglausum,semnauWsynlegarerufyrirstarfsemiYess. J""&   013.tlul.erfjallaWumskylduflagsinstilYessaWgeraaWgengilegtWruformiensem #' tvarpsefniUmislegtefnisemtaliWeraWgetihaftvaranlegtgildiogsYvsamrmiviWtil #( gangflagsins. $ )   kvWi14.tlul.ermeginatriWumsamaefnisogkvWi5.gr.lagaumRkistvarpiW v%N!* semfjallarumvarWveislufrumfluttsdagskrrefnis.X;erbreyttorWalagisWarimlsliWar A&"+  greinarinnarogngertrWfyriraWYaWsekkieinungisheimiltheldurskyltaWhafaslktefni  '", tilslueWaleigu,enjafnframt&   tekiWframaWYaWsvaliWefnienekkialltefnisemmeWYess ( umhttiverWigertalmenningiaWgengilegt.'(    Um4.gr. a   kvWi4.gr.ernUmli.0greininniermltfyrirumheimildtilhandaRkistvarpinuhf. T, tilYessaWstandaaWannarristarfsemisemtengistaWalstarfsemifyrirtkisins.GeturflagiW  gertYettahvortsemerinnaneiginvbandaeWameWYvaWstandaaWWrumfyrirtkjum  YessuskynisemflagiWeitteWameWWrumaWilum.UndirkvWiYessarargreinarfellur   m.a.hverskonarnUskpunarstarfsemekkifellurundirskilgreiningu3.gr.umtvarpal  X mannaYgu.X;ttaWalstarfsemiRkistvarpsinshf.stvarpalmannaYguerskrafavax K #  andimligerWtilfyrirtkja,semrekatvarpafYvtagi,aWYaususembestrekin,veitiWr    umtvarpsstWvummarkaWnumsamkeppniogaWhaldogskilijafnvelhagnaWi.Xessvegna    ernauWsynlegtaWveitaRkistvarpinuhf.heimildtilaWrekastarfsemisemekkifellurundir   skilgreiningu3.gr.enmeWfjrhagslegumaWskilnaWifrhinnihefWbundnustarfsemiRkis wO  tvarpsinshf.,sbr.5.gr.SegjamaWRkistvarpiWhafinYegarstigiWfyrstuskrefinYeirri B  brautsemhrermrkuWmeWYeirriYj;nustusemYaWhefurtekiWuppheimasWunni    www.ruv.is     Um5.gr. nF J  UmYessagreinvsasttil3.kaflaalmennumathugasemdum.0greininnifelstYaWnUmli 9 aWkrafisterfjrhagslegsaWskilnaWarmillistarfsemisemfellurundirskilgreiningu3.gr.um  tvarpalmannaYguogallrarannarrarstarfsemiYarmeWalstarfsemisemtelsttilsam  keppnisrekstrar.NnariumfjllunumefniYessarargreinareraWfinnaalmennumathuga r semdum,einkum1.og3.kafla. e=   Um6.gr.    06.gr.frumvarpsinsertekiWupp;breyttefni5.mgr.3.gr.lagaumRkistvarpiWYess  efnisaWefnierlendumli,semsUntersj;nvarpsdagskrRkistvarpsinshf.,skulijafnan i fylgjaslenskttaleWatextislenskueftirYvsemviWhverjusinni,ognnuratriWitengd \4 Yessufyrirmli.XessiskilnaWurersamrmiviWngildandikvWitvarpslaga,nr. ' 53/2000.kvWiWYarfnastekkiskUringaaWWruleyti.    Um7.gr. `  G  0YessarigreinerutekinsamankvWiumsamvinnuRkistvarpsinsviWaWraaWilaum S+! dagskrrgerWogtsendingar(1.mgr.)ogheimildtilYessaWleigjaWrumaWilumafnotaf " tkjabnaWisnumtiltsendingar(2.mgr.).Heimildtilhvorstveggjaernlgumum # RkistvarpiW(5.mgr.4.gr.),ensamkvmtorWalagi1.mgr.skallgWaukinherslasam  $ vinnuviWaWraaWilaumdagskrrgerWogtsendingar.AWWruleytierkvWi1.mgr.sam !W% hlj;Wa5.mgr.4.gr.lagaumRkistvarpiWogkvWi2.mgr.ersamhlj;WafyrrimlsliW8. J""& mgr.smugreinar. #'   UmIII.kafla. $ )   0Yessumkaflafrumvarpsinsermltfyrirumstj;rnskipulagRkistvarpsinshf. v%N!*   Samkvmt8.gr.fermenntamlarWherrameWeignarhlutrkisinsflaginu.HannkUs A&"+  stj;rnflagsinssamrmiviWhlutbundnakosninguAlYingis.FlagsfundirfarameWWsta  '", valdmlefnumflagsins.Stj;rn&   YessfermeWmlefniflagsinsmilliflagsfunda.Stj;rnin ( skalskipuWfimmmnnumogjafnmrgumtilvara,sbr.1.mgr.9.gr.'(    Undirstj;rnflagsinsheyrirtvarpsstj;ri,semrWinnerafstj;rninni,ogerhannWsti  yfirmaWurallsdaglegsrekstrarvegumflagsins,jafntsviWiframkvmdastj;rnarsem a sviWidagskrrgerWar,sbr.1.mgr.11.gr.Btvarpsstj;rirWuraWrastarfsmennflagsinsog T, skiptirmeWYeimverkumsamrmiviWskipuritflagsinssemstj;rnflagsinskveWur,sbr.  2.mgr.11.gr    Um8.gr.  X   GreininYarfnastekkifrekariskUringaenframerukomnarathugasemdumumYennan K #  kaflafrumvarpsinsog2.kaflahinumalmennuathugasemdum.      Um9.gr.     0YessarigreinerleitastviWaWtreystasjlfstWistj;rnarflagsinsmeWtvennumhtti. wO  XannigmiWar1.mgr.aWYvaWtreystasjlfstWistj;rnarinnargagnvartframkvmdar B  valdinu,en2.mgr.leitastm.a.viWaWtreystasjlfstWigagnvartWrumfjlmiWlafyrirtkjum    eWafjlmiWlatengdumfyrirtkjum.     0kvWinuergerterrWfyrirYvaWstj;rnflagsinsverWikosinaWalfundisemhaldinn {  skulisWastalagifyrirlokmamnaWarrhvert.AlYingiskalfyrirYanntmahafakosiW nF menntilsetustj;rninni. 9   HvaWvarWar2.mlsl.2.mgr.erhrraunumhfisregluaWrWasemtengderalmennum  neikvWumhfisreglumhvaWvarWarstj;rnarsetu.XannigverWuralmenntaWteljaaWeinstak  lingar,sembeinteWa;beintinnaafhendistrf,takaviWgreiWslumeWahafahagsmunaaW r gtaWrumfjlmiWlafyrirtkjumeWafjlmiWlatengdumfyrirtkjumenRkistvarpinuhf., e= getiekkigtthagsmunaflagsinshvaWvarWarskyldurYesstiltvarpsalmannaYgu. 0   Um10.gr.  Y  01.mgr.greinarinnarerlUststarfssviWistj;rnarRkistvarpsinshf.meginatriWum. i MeWalannarser1.mgr.nefntaWrWatvarpsstj;raogveitahonumlausnfrstrfum, \4 kveWalaunhansognnurstarfskjr,aWtakaallarmeirihttarkvarWanirumrekstur ' flagsins,semekkifallaundirdagleganrekstur,aWsamYykkjafjrhagstlunfyrirhvert  starfsro.s.frv.,ogannastnnurverkefnieinsogkveWiWverWursamYykktumflagsins,  sbr.lgnr.2/1995.XerennfremurlgWsskyldastj;rnflagsinsaWskilatilaWalfundur `  greinargerWumYaWhvernigtekisthefuraWuppfyllalgbundnarskyldurflagsinsumtvarp S+! almannaYgu. "   02.mgr.ersvoheimilaWaWskilgreinannarstarfssviWstj;rnarinnarsamYykktumflags # ins.XannigerekkimltmeWtmandihttifyrirumstarfssviWstj;rnarheldurergertrW  $ fyriraWYvverWigerWnnariskilsamYykktum. !W%   Um11.gr. #' ~  Hrerufyrirmliumtvarpsstj;raogstarfssviWhans.0YvsemmestuskiptirerstarfssviW #( tvarpsstj;ra;breyttfrgildandilgum.Hannerframkvmdastj;riflagsinsoggildaum $ ) Yannhlutaalmennarreglurumstrfframkvmdastj;ra.AukYessertvarpsstj;riWstiyfir v%N!* maWurallrardagskrrgerWarvegumRkistvarpsinshf.0st;rumdrttumerkvWi1.mgr. A&"+ 11.gr.samrmiviWgildandilg,sbr.1.og2.mgr.6.gr.lagaumRkistvarpiW.X;ersjlf  '", stWitvarpsstj;raogstarfsmannaRkistvarpsinshf.yfirleittaukiWsambandiviWdag '#- skrrgerWYarsemtvarpsrWerlagtniWurogYarmeWhttafskiptum&  Yessaftvarpsefni, ( sbr.n8.gr.lagaumRkistvarpiW.'(    02.mgr.ertekiWframaWtvarpsstj;rirWiaWrastarfsmennRkistvarpsinshf.Erhrum  aWrWaverulegabreytingufrnverandifyrirkomulagi,sbr.6.mgr.9.gr.lagaumRkis a tvarpiWYarsemsegiraWframkvmdastj;rardeilda,sbr.4.mgr.9.gr.,surWnirafmennta T, mlarWherraaWfengnumtillgumtvarpsstj;raogtvarpsrWs,ogtvarpsstj;rirWistarfs  f;lkdagskrraWfengnumtillgumtvarpsrWs.Skv.2.mgr.tvarpsstj;riaWveraalgjr  legasjlfstWurrWningumstarfsmannaflagsins,Y;fyrstumsinnmeWYeimfyrirvaraaW   samkvmtkvWitilbrWabirgWaIIskalRkistvarpiWhf.bj;Wastrfllumstarfsmnnum  X Rkistvarpsins. K #    AWWruleytivsasttil8.tlul.lUsingunnimeginefnifrumvarpsins2.kaflaalmennu    athugasemdanna.      Um12.gr. wO    04.kaflahinnaalmennuathugasemdaviWfrumvarpiW(Tekjustofnarfyrirtkisins)var B  gerWgreinfyrirYvaWfrumvarpiYessuerYvbyggtaWfrogmeW1.janar2008verWi    httaWfjrmagnareksturRkistvarpsinsmeWafnotagjldum(tvarpsgjaldi).VsasttilYess   semYarsagWiumYessabreytinguogrkinfyrirhenni. {    0samrmiviWYessabreytinguer12.gr.frumvarpsinslagttilaWfrogmeW1.janar nF 2008skiptisttekjustofnarRkistvarpsinshf.Yrennt: 9 ! ! _ikmo(JT00_ikmo"i(m"  i(m}2JT  1  .3  Ԉ0    SrstaktgjaldsemlagtverWureinstaklingaoglgaWila.i(m}݌ Ќ  "i(m"  i(m2JT  2  .3  Ԉ0    TekjurafauglUsingumogslueWaleiguvrumsemtengjastdagskrrefniYesst  varpiogWrummiWlum.i(m݌r Ќ  "i(m"  i(m2JT  3  .3  Ԉ0    AWrartekjursemAlYingikannsrstaklegaaWkveWa.i(m0݌e= Ќ    Tekjurskv.1.tlul1.mgr.kvWisinsyrWu13.500kr.afhverjumgjaldandaogmundu 0 skilaallsum2.470millj;numkr.miWaWviWfullskil,engerterrWfyrraWafnotagjaldiWskili  Rkistvarpinuum2.500millj;numkr.rinu2005.EWlilegteraWfjrhWnefskattsinsverWi  endurskoWuWYegarnrdregurYvaWbreytingtekjustofnumRkistvarpsinshf.kemurtil i framkvmda.AlmenntmttiY;miWaviWaWhagaskattlagningunniYannigaWhvertYriggja \4 mannaheimiliyrWinokkurnveginnjafnsetteftirsemWur,semmundiYUWaaWgjaldiWlkk ' aWifyrirfmennariheimili,enhkkaWifyrirheimiliYarsemfullorWnireinstaklingar16ra  ogeldrivru4eWafleiri.VntanleganWigjaldiWekkitilnmsmannasemvru16raog  eldriYarsemalmenntmgerarWfyriraWYeirfalliundirYautekjumrksemkvWiWtekur `  miWaf,sbr.lgnr.125/1999,ummlefnialdraWra. S+!   HvaWvarWarrWstfuntekjumskv.1.tlul.1.mgr.beraWtakaframaWRkistvarpiW " hf.verWurfyrstogfremsttvarpalmannaYgu,sbr.3.gr.frumvarpsYessa.Komihinsvegar # tilannarrarstarfsemiafhlfuflagsins,semtengistfyrrgreindrimeginstarfsemi,YarfaW  $ haldafjrreiWumvegnaYessrekstraraWskildum,YarmeWalstarfsemisemfellurundirsam !W% keppisrekstur.grundvellisamkeppnissj;narmiWaverWurflaginu;heimiltaWnotatekjur J""& snartilaWgreiWaniWurkostnaWafWrumrekstri,endasekkiumaWrWastarfsemisemtelst #' tiltvarpsalmannaYguskilningi3.gr.frumvarpsins. #(   HvaWvarWar2.tlul.1.mgr.erlagttilaWheimiltsaWbirtaauglUsingarertengjastdag $ ) skrrefniYesstvarpiogWrummiWlum.HrerumaWrWabreytingufrgildandirtti,en v%N!* YarerheimilgjaldtakafyrirauglUsingar?hlj;Wvarpiogsj;nvarpi .stWaYykiraWkveWa A&"+ meWskUrumhttiumYaWaWRkistvarpinuhf.verWiheimiltaWbirtaauglUsingarWrum  '", miWlumentvarpiaWteknutillititilniWurstWuumboWsmannsAlYingismlinr.3845/2003. '#- 0mlinuvarkvartaWyfirYvaWRkistvarpiWnotaWitekjursnartilYessaWbyggjauppvef ( innwww.ruv.is,enhlutihansvrifjrmagnaWurmeWafnotagjldumsj;nvarpogtvarp.  NiWurstaWaumboWsmannsvarm.a.saWsalaRkistvarpsinsauglUsingumtilbirtingar  heimasWunnigtiekkitalistheimilgjaldtakafyrirauglUsingar?hlj;Wvarpiogsj;nvarpi  a skv.1.mgr.10.gr.laganr.122/2000. T,   03.mgr.ergertrWfyrirYvaWhelmingurteknavegnagjaldsinssgreiddurfyrirfram  Yann15.febrarog15.marhvertafhlfufjrmlarWuneytisins.EftirstWvargjaldsins  mundugreiWasttmabilinufrgsttildesembersamrmiviWinnheimtuannarraopin   berragjalda.  X   04.mgr.erufyrirmliumaWsetjaskuligjaldskrrfyrirauglUsingabirtinguogaWraskylda K #  tekjustofnaogerYarttviWgjaldtkuskv.15.gr.tvarpslaga.ErYaWverkahringstj;rnar    aWsetjaslkargjaldskrr,reyndauWvitaWsamrWiviWdaglegastj;rnendursemfarameW    auglUsingamlogfjrmlfyrirtkisins.     Um13.gr. B    GreininYarfnastekkiskUringa.      Um14.gr. {  #  kvWi1.mgr.YarfnastekkiskUringa. nF   02.mgr.erlagttilaWlgnr.122/2000,umRkistvarpiW,fallirgildi.X;ermltfyrir 9 umYaWaWYrgreinarsemvarWalagninguafnotagjaldssugilditil1.janar2008,ernUr  tekjustofnkemurtil,ogYrgreinarsemvarWainnheimtufallinsafnotagjaldssugilditil  1.janar2011,enskv.2.mgr.15.gr.lagaumRkistvarpiWhelstlgveWfyrirafnotagjaldi r Yrjrfrgjalddaga.XarsemnauWsynlegteraWhafakvWiuminnheimtuafnotagjalda, e= semfallatWngildandilagaumRkistvarpiW,erlagttilaWYaukvWiverWisrstkum 0 lgum,lgumumtvarpsgjaldoginnheimtuYess,meWanYaukvWierugildi.Sjfylgi  skjalI.    SamkvmtframansgWumunreksturflagsinsverWafjrmagnaWurmeWsrstkugjaldi i semlagtverWureinstaklingaoglgaWilasemskattskyldireruskv.1.!2.gr.laganr. \4 90/2003.XessibreytingmunekkieigasrstaWstrax!gerterrWfyrirYvaWhiWnUjaflag ' fitveggjaoghlfsrsaWlgunartmaWurenreksturYessverWuralfariWfjrmagnaWurmeW  framangreindumhtti.0YessufelstaWflaginuverWurveitturYriggjaraaWlgunartmi,en  hannmunfelasrsvigrmtilhandaflaginutilaWstarfaframsamkvmtnverandifyrir `  komulagi,enjafnframttkifritilaWaWlagareksturinnhinunUjaumhverfi. S+!   03.mgr.ersettkvWiumYaWaWYarsemWrumlgumervsaWtilRkistvarpsinss " ttviWRkistvarpiWhf.SamkvmtathugunlagasafninetinuervikiWaWRkistvarpinu # einneWaannanhtt10rttarheimildumlagasafniauklagaumRkistvarpiW,nr.  $ 122/2000,Y.e.:8.gr.forsetabrfsnr.114/1945,umstarfshttuorWunefndar,28.gr.laganr. !W% 17/1965,umlandgrWslu,3.mgr.47.gr.laganr.76/1970,umlaxogsilungsveiWi,4.gr.laga J""& nr.37/1975,umLeiklistarsk;la0slands,bliW1.mgr.3.gr.,4.mgr.3.gr.,4.gr.og1.mgr. #' 7.gr.laganr.36/1982,umSinf;nuhlj;msveit0slands,3.mgr.6.gr.laganr.2/1990,um #( 0slenskamlnefnd,2.mgr.86.gr.laganr.55/1991,umYingskpAlYingis,25.gr.laganr. $ ) 24/2000,umkosningartilAlYingis,6.og34.gr.tvarpslaga,nr.53/2000,og10.gr.laganr. v%N!* 20/2002,umskylduskiltilsafna.SamkvmtframangreindukvWi3.mgr.13.gr.frum A&"+ varpsinsbereftirgildistkulagannaaWskiljaYaulagakvWiYarsemtalaWerumRkis  '", tvarpiWsemYarsttviWRkistvarpiWhf. '#- Ї  UmkvWitilbrWabirgWaI. ( B  kvWi1.og2.mgr.fjallaumstofnunhlutaflagsumRkistvarpiWogeignirogskuldir  Rkistvarpsinssemgangatilhlutaflagsins.XegarhefurveriWfjallaWumYessaformbreyt  inguogYauatriWisemafhennileiWir,sbr.3.kaflahinumalmennuathugasemdumaWfram a anumformbreytinguna,2.kaflaalmennuathugasemdanna(meginefnifrumvarpsins)ogat T, hugasemdirum1.og2.gr.frumvarpsins.EinsogYegarhefurveriWlUst3.kaflahinumal  mennuathugasemdumerrWgertaWrkissj;WuryfirtakihlutRkistvarpsinsvegnagreiWslu  YtttkurekstrarkostnaWiSinf;nuhlj;msveitar0slands,sbr.bliW1.mgr.3.gr.laganr.   36/1982,umSinf;nuhlj;msveit0slands.  X   03.mgr.erm.a.mltfyrirumaWmenntamlarWherrakveWiheildarfjrhWhlutafjr K #  Rkistvarpinuhf.ViWstofnunflagsinsskuliY;lgWframa.m.k.5.000.000kr.fjrhWsem    hlutafogskalsfjrhWgreiddafrkissj;WieigisWarenhlfummnuWieftirskrninguf    lagsins.SamkvmtkvWinugeturmenntamlarWherrakveWiWaWleggjaframhrrahluta   fupphafikj;sihannYaW. wO    Samkvmt4.mgr.kvWisinsergertrWfyrirYvaWRkistvarpiWhf.takiviWtvarps B  rekstriRkistvarpsinsviWgildistkulaganna.      05.mgr.segiraWRkistvarpiWhf.yfirtakiYrskyldursemRkistvarpiWhafiundirgeng   istsamningumviWYriWjuaWila. {    UmkvWitilbrWabirgWaII. 9 %  0YessukvWimlirfyrirumrttindistarfsmannaviWbreytinguRkistvarpsinshluta  flag.TilgangurkvWisinseraWrttindistarfsmannaRkistvarpsinsverWiviWformbreyt  ingunatryggWmeWeWlilegumhttiogsambrilegWrumtilvikumumbreytingarrekstrar r formirkisstofnana,sbr.kvWifrumvrpumumRafmagnsveiturrkisinshf.ogMatvla e= ranns;knirhf.EkkierYrfaWsetjalgsrkvWiumstarfsmannamlYegarrkisfyrirtki 0 eruhlutaflagavddnemahvaWvarWartakmrkunrttitiltkulfeyrisrBdeildLSR  samhliWastarfi.UmrttarstWustarfsmannaYessumtmam;tumgildaalmennkvWi  starfsmannalagaogeftiratvikumaWilaskiptalaga.StarfsmannalginhafaYUWinguaWYver i varWarstarfslokYj;nusturkisins,Y.e.hvortstarfsmaWurgeturttrttbiWlaunumefhann \4 ferekkiaWvinnahjhlutaflaginu,ensWarnefndulginhafaYUWinguaWYvervarWar ' mguleikaframhaldandistarfihjnUjuflagiogUmisatriWivarWandilaunakjrog  starfsskilyrWi.MeginreglanersaWrtturtilbiWlaunaflystekkitilhlutaflagsins.0Yessu  kvWierveittundanYgafrmeginreglunniYannigaWbiWlaunartturinnflysttil `  hlutaflagsinsoghelstYartil31.desember2008.stWanfyrirYessuere.t.v.fyrstogfremst S+! saW1.janar2008errWgertaWtakauppnefskattstaWafnotagjaldaogYvmgerarW " fyriraWYvriverWilj;sthvaWastrfinnheimtudeildverWilgWniWur.kvWiWtekurtil # allrastarfsmannaYarsemekkiY;ttirttaWltaYaWtakatilstarfsmannainnheimtudeildar  $ einvrWungu,aukYesssemgeramrWfyriraWflestarskipulagsbreytingarverWikomnar !W% framfyrirrslok2008. J""&   UmkvWitilbrWabirgWaIII. #(   HrergertrWfyriraWeigisWaren15dgumeftirgildistkulagannaskulihaldinnstofn $ ) fundurYarsemmenntamlarWherrakUsstj;rnRkistvarpsinshf.Frgildistkulagannaog v%N!* YartilaWkosningstj;rnarmannahefurfariWframskalmenntamlarWherraverafyrirsvari A&"+ fyrirRkistvarpiWhf.  '",  '#-   & a UmkvWitilbrWabirgWaIV. (   XarsemekkierfrumvarpinugertrWfyriraWtvarpsrWstarfiframeruhrfyrirmli  umYaWhvernigumboWYessfellurniWur.'a(ErgertrWfyriraWumboWaWalmannaogvara  mannatvarpsrWi,semsWastvorukjrnir,falliniWurviWgildistkulaganna. a   UmkvWitilbrWabirgWaV.    RWgerteraWafnemalagningutvarpsgjalds1.janar2008.0kvWinuermltfyrirum  hverjirtekjustofnarhlutaflagsinsskuliverafrgildistkulagannatilogmeW31.desember   2007.EftirYanntmaberaWmiWaviW12.gr.laganna.  X  FylgiskjalI.    wO AU?) dE? A^wO    wO    LgumtvarpsgjaldoginnheimtuYess.       1.gr.(Wur12.gr.) {  Z  EigandiviWtkissemnUtamtilm;ttkutsendingumRkistvarpsinsskalgreiWaaf nF notagjald,tvarpsgjald,afhverjutki.X;skalaWeinsgreiWaeitttvarpsgjaldfyrir 9 einkaafnotfjlskylduheimili.AfslttskalveitaYeimsemaWeinsgetanUttsrsvart/hvta  m;ttkusj;nvarpsefnisogYeimsemeinungisgetanUttsrhlj;Wvarpssendingar.Einniger  heimiltaWveitafyrirtkjumogstofnunumafslttvegnafjldatkjasamastaW.Nnari r kvWiumafslttogskilgreininguheimiliskalsetjareglugerW. e=   0reglugerWmkveWaaWYeirsemhlj;tauppb;telliogrorkulfeyriskv.17.gr.laga 0 umalmannatryggingar,nr.117/1993,meWsWaribreytingum,verWiundanYegnirafnotagjld  um.0reglugerWmeinnigkveWaundanYgublindramannafrgreiWsluafnotagjaldsaf  hlj;Wvarpi. i   2.gr.(Wur13.gr.) '   Eigandi,sembreytirafnotumsnum,sbr.12.gr.,skaltilkynnaYaWRkistvarpinuYegar  staW.    HverserfstviWsluviWtkjaskaltilkynnainnheimtudeildRkistvarpsinsfyrstu `  vikunstamnaWareftirslumnuWhverjirsukaupendur.0tilkynningunniskalgreinafullt S+! nafn,nafnnmerogheimilisfangkaupandaogseljanda,ennfremuraWrarupplUsingarsam " kvmtreglugerW. #   3.gr.(Wur14.gr.) !W%   RkistvarpiWheldurskryfirllviWtkisemnotuWeruhrlandiogslenskumskipum J""& ogflugvlumognotamtilm;ttkutvarpsefnis. #'   AfmskalviWtkiafskrefsnnur,seminnheimtustj;rimeturgildar,eruYaWfrWar #( aWtkiWsorWiW;nUtteWaverWiafWrumstWumekkilengurnotaWtilm;ttkutsend $ ) ingarRkistvarpsins. v%N!*   A&"+   & a  4.gr.(Wur15.gr.) (    Btvarpsgjaldisamtdrttarvxtum,WruvangreiWslulagioglluminnheimtukostnaWi  fylgirlgveWsrtturviWkomandiviWtkisemhelstY;tt'a( eigendaskiptiverWi.GengurveWiW  fyrirhverskonareldrisemyngrisamningsveWum,d;mveWumogWrumhftumsemviW a tkikunnaaWhvla,nemaeignarrttarfyrirvrum. T,   LgveWiWhelstYrjrfrgjalddaga.    EigendurviWtkjaberabyrgWgreiWslutvarpsgjaldaafYeimtilRkistvarpsinssem  hafafalliWWurentilkynningumeigendaskiptiskv.13.gr.hefurboristRkistvarpinu.     5.gr.(Wur16.gr.) K #    Innheimtustj;riRkistvarpsinsskalfullngjaalmennumd;maraskilyrWum.      6.gr.(Wur17.gr.)   M  Fyrstavirkandageftireindagaleggsttvarpsgjald10%lagvegnakostnaWarafinn wO  heimtu. B    Lgtaksrtturerfyrir;greiddumtvarpsgjldum,lagiskv.1.mgr.,vxtumoginn    heimtukostnaWi.     7.gr.(Wur18.gr.) nF   Innheimtustj;rigeturframkvmteWaltiWframkvmainnsiglunviWtki: 9 ! ! _ikmo(JT00_ikmo"i(m"  i(m,2JT  1  .3  Ԉ0    efYaWerhagnUtttilm;ttkunYessaWYaWhafiveriWtilkynnttilRkistvarpsins,i(m,Y݌ Ќ  "i(m"  i(mx2JT  2  .3  Ԉ0    efvanskileruorWingreiWslutvarpsgjalds,i(mx݌ Ќ  "i(m"  i(m2JT  3  .3  Ԉ0    efhlutaWeigandiaWilihefursagtupptvarpsnotum.i(m݌r Ќ    NerufyrirhendiskilyrWiskv.1.tlul.1.mgr.eWagerthefurveriWlgtakviWtkifyrir e= vangreiddutvarpsgjaldioggeturYinnheimtustj;ritekiWeWaltiWtakaviWtkiWrvrslu 0 eigandaeWaannarsvrslumanns.    kvWi1.,2.,3.og5.gr.fallargildi1.janar2008,enkvWi4.,6.og7.gr.fallar i gildi1.janar2011. \4  FylgiskjalII. `  S+AU?) dE? A^S+  S+! FjrmlarWuneyti, # fjrlagaskrifstofa:  $   UmsgnumfrumvarptillagaumRkistvarpiWhf.  J""&   0frumvarpinuerlagttilaWstofnaWverWihlutaflageigurkissj;WsumreksturRkis #' tvarpsinssemtakiyfireignirogskuldirYess.0Wrulagiermltfyrirumafnmafnota #( gjaldaoglagningusrstakstvarpsgjalds.0YriWjalagierugerWarbreytingarstj;rnun.0 $ ) fj;rWaogsWastalagiermltfyrirumfjrhagsleganaWskilnaWfjrreiWumreksturssemfell v%N!* urundirtvarpalmannaYguogannarsreksturs.0athugasemdumviWfrumvarpiWerboWaW A&"+ frumvarpumbreytingulgumumSinf;nuhlj;msveit0slandstilaWfellaniWurgreiWslu  '", YtttkuRkistvarpsinsrekstrarkostnaWihlj;msveitarinnar. '#-   Samkvmt1.gr.frumvarpsinsverWurRkistvarpiWrekiWsemhlutaflageigurkisins ( enekkisemrkisstofnun.XaWYUWiraWfjrreiWurhlutflagsinsverWavntanlegasUndarE  hlutarkissj;Ws,entilhansteljastsameignar-oghlutaflgsemrkiWaWhlfueWameira  enekkiBhlutarkissj;WsYarsemstofnuninRkistvarpiWhefurveriW.HlutaflagiWmun a fstyrkfrAhlutarkissj;Wssemsvarartilteknaafsrstkumskattisamahttogstofnun T, inRkistvarpiWhefurfengiWfjrveitinguvegnateknaafafnotagjldumY;ttYaWinnheimti  Yaugjldsjlft.Gjaldstofn,lagningoginnheimtamunuhinsvegarbreytasteinsoggreint  verWurfrsWar.     Xessiformbreyting,Y.e.rrkisstofnunhlutaflag,takmarkarbyrgWrkisinsrekstri  X ogskuldbindingumvegnaYessarekstrar.HlutflagiWverWurjafnframtlosaWundanUmsum K #  lgumogreglumsemgildasrstaklegaumrkisrekstursvosemvarWandifjrreiWur,upp    lUsingagjf,starfsmannahaldoglntkuheimildir.      Samkvmt1.tlul.12.mgr.fumvarpsinserm.a.lagttilaWhlutaflagiWhafifr1.janar   2008tekjurafsrstkugjaldisemskattstj;rarleggjasamhliWalagningutekjuskatts.Af wO  notagjldsemstofnuninRkistvarpiWhefurinnheimtfallaniWurfrsamatma.GerterrW B  fyriraWYessitilhgunhafi;veruleghriftgjldskattstofaoginnheimtumanna,eninn    heimtaafnotagjaldakostarstofnuninaRkistvarpiWn70!80m.kr.riogttisfjrhW   aWsparastaWmestuleyti. {    SkyldatilaWgreiWagjaldiWmunhvlasamkvmtfrumvarpinullumeinstaklingumsem nF eruheimilisfastirhrlandiogYeimsemdveljahrlandilenguren183dagarieWa 9 hverjut;lfmnaWatmabili.UndanYegnirskattinumeruYeireinstaklingarsemekkiskulu  stalagningusrstaksgjaldsFramkvmdasj;WaldraWraeWaskulufYaWgjaldfelltniWur  samkvmtlgumumsj;Winn.Samkvmtlagningarskrrkisskattstj;rariW2004vegna r teknarinu2003greiddu160.520einstaklingargjaldFramkvmdasj;WaldraWraoghafWi e= YeimfjlgaWum1,9%frrinuWur.AWaukiskululgaWilarsemeruskattskyldirogbera 0 sjlfstWaskattaWildveraskattskyldir,Y;ekkidnarb,YrotabogUmsirlgaWilarsemeru  undanYegnirskattskyldusvosemstofnanireigurkisogsveitarflaga,flagasamtkog  sjlfseignarstofnanirsemekkierureknarhagnaWarskyni.SamkvmtupplUsingumrkis i skattstj;ravoru31.779lgaWilarskattgrunnskrviWlagningu2004ogYarafvar23.621 \4 aWilitekju-ogeignarskattsskyldnir.AfYeimfjldaskiluWu16.443framtalientlaWvar ' 7.178ogkunnasumirYeirraaWhafaskilaWframtalisWan.GeraverWurrWfyriraWekkitakist  aWinnheimtaskattinnhjllumsemhanaverWurformlegalagWur,einsoggildirumafnota  gjldin.MiWaWviW13.500kr.gjaldriog1,5%fjlgungreiWendamilliramreiknameW `  aWumYaWbil183.000aWilargreiddugjaldiWrefYaWvrilagtogaWYaWskilaWium S+! 2.470m.kr.nett;. "   AWaukiergertrWfyrir2.tlul.1.mgr.12.gr.aWhlutaflagiWhafitekjurafauglUsing # um,kostunogslueWaleiguvrumsemtengjastdagskrrefniYess.0fjrlgum2005er  $ tlaWaWtekjurstofnunarinnarRkistvarpsinsvegnaYessanemi975m.kr.meWvirWisauka !W% skatti.AWsWustuergertrWfyrir3.tlul.1.mgr.12.gr.aWAlYingikunniaWkveWaaWrar J""& tekjur. #'   TilsamanburWartlaWiRkistvarpiWsWastliWiWvoraWbrtt;tekjurafafnotagjldum #( nmu2.541m.kr.rinu2005meWvirWisaukaskatti.XarafertlaWaWinnheimtarverWi $ ) 2.480m.kr.en61m.kr.verWiafskrifuW.SamkvmtYessumforsendumskilarhinnnUiskatt v%N!* stofnnnastsmukr;nutlurkissj;Wogafnotagjldin. A&"+   StofnuninRkistvarpiWervirWisaukaskattsskyldristarfsemiYannigaWafnotagjldsem  '", skilaum70%teknaYessbera14%virWisaukaskattenaWrartekjursemskilaum30%bera '#- 24,5%skatt.Stofnuninskilarrkissj;WivirWisaukaskattienfrendurgreiddaninnskattaf ( kostnaWiogfjrfestingumnkvmlegaeinsognnurfyrirtki.riW2004muntskatturhafa  numiW591m.kr.oginnskattur201m.kr.ogvorutekjurrkissj;WsafskattinumYv390m.kr.  SamkvmtbrWabirgWamatirkisskattstj;raertaliWaWtekjurafhinusrstakagjaldisem a skattstj;rarmunuleggjateljistskatturogYvlklegtaWekkiverWilitiWsvoaWgjaldinu T, felistendurgjaldfyrirveittatvarpsYj;nustu.M;ttakaskattfjrinsvirWistflj;ttlitiWekki  felasrvirWisaukaskattsskyldufyrirhlutaflagiW.TekjurafauglUsingum,kostunogslu  eWaleiguvrumsemtengjastdagskrrefniYesseruhinnb;ginnendurgjaldfyrirvirWis   aukaskattsskyldaYj;nustu.ViWgerWYessararkostnaWarumsagnarlguekkifyrirforsendur  X tilaWrkisskattstj;rigtimetiWhvorthlutaflagiWmuniuppfyllaskilyrWi5.mgr.5.gr.laga K #  nr.50/1988fyrirskrningugrunnskrvirWisaukaskattsogYarmeWskyldutilinnheimtut    skattsogrtttilinnskatts.TlulegarupplUsingarsWast4.kaflaalmennraathugasemda    frumvarpsinsbendaY;fremurtilYessaWhlutaflagiWmuniekkiuppfyllaskilyrWin.EfYetta   verWurrauninerlklegtaWtekjurrkissj;WsafvirWisaukaskattiminnkiumnlgt200m.kr. wO  miWaWviWforsendurnarhraWframan.EfniWurstaWaverWurhinsvegarsaWhlutaflagiWfi B  skrninguogyrWitaliWverablandaWristarfsemiyrWitekjutaprkisinstrlega50!60m.kr.    meira.     tlaWeraWstofnuninRkistvarpiWhafiskuldaWrkissj;Wi700m.kr.ummittyfirstand {  andir.SkuldinhefurekkiveriWvaxtareiknuWfremurenalmennttWkastumviWskiptareikn nF ingarkisstofnanahjrkissj;Wi.GeraverWurrWfyriraWhlutaflagiWverWikrafiWumvexti 9 afskuldinniogefmiWaWyrWiviW7%vextimundiYaWgreiWarkissj;Wium50m.kr.tekjur  ri.    SamkvmtbrWabirgWakvWiIfrumvarpinuergertrWfyriraWrkiWleggiallareignir, r rttindi,viWskiptavild,skuldirogskuldbindingarstofnunarinnarRkistvarpsinstilhluta e= flagsins.Samkvmtrkisreikningi2004,semersWastireikningursemliggurfyrir,nmu 0 eignirRkistvarpsinsliWlega4,7milljrWumkr.lokYessrs.Xarafvorufastafjrmunir  metnir3,7milljarWakr.enveltufjrmunirst;Wu1milljarWi.m;tikomuliWlega4,7  milljarWarskuldirognameigiWfstofnunarinnar10m.kr.rslok.MestumunaWiumskuld i viWLfeyrissj;WstarfsmannarkisinssemvartluW2,6milljarWarkr.sWastliWiWvoroger \4 tlaWaWafborgunafskuldabrfinusum220m.kr.r.NUrritlurliggjaekkifyrirviW ' gerWYessakostnaWarmats.    0brWabirgWakvWinuereinnigkveWiWumaWrkissj;WurleggihlutaflaginutilaW  minnstakosti5m.kr.hlutafsemgreittverWirrkisj;WiinnankveWinstma.HlutafWyrWi `  ekkitaliWtiltgjaldahjrkinusamkvmtb;khaldsreglumrkisinsheldurtileignar,enafla S+! YarfheimildarfyrirgreiWslunnifjrlgum. "   0brWabirgWakvWiIIfrumvarpinuerfjallaWumbreytingarsemsnaaWstarfsmnnum # stofnunarinnarRkistvarpsins.LagtertilaWhlutaflagiWbj;WiYeimstarfogaWumbiW  $ launarttstarfsmannagildikvWilaganr.70/1996.X;erlagttilaWrtturstarfsmannaverWi !W% rkariYannigaWYeirhaldihonumverWistarfsemYeirtakahjhlutaflaginulagtniWurfyrir J""& rslok2008.SamkvmtupplUsingumfrRkistvarpinufrYvsWastliWiWvoreiga163 #' starfsmennbiWlaunarttaWupphW467m.kr.HinsvegareruekkiforsendurtilaWtlaaW #( hvaWaleytimunreynaYetta.BtgjldsemafYessukunnaaWleiWalendahlutaflaginu $ ) samkvmtfyrstabrWabirgWakvWifrumvarpsinsogYarfYvaWtakatillittilskuldbinding v%N!* arinnarYegarstofnefnahagsreikningurhlutaflagsinsverWursaminn.MiWaWviWfyrirliggjandi A&"+  upplUsingarverWureigiWfhlutaflagsinsYvvntanleganeikvttviWstofnunYess.  '",   &   RkistvarpiWerskuldbundiWtilaWgreiWa25%afrekstrarkostnaWiSinf;nuhlj;msveitar ( 0slandssamkvmtlgumum'(Fhlj;msveitina.LagafrumvarpiWfelurekkisrbreytingu  YessuensamkvmtathugasemdumerboWaWsrstaktfrumvarptilbreytingalgumumSin  f;nuhlj;msveitinaYarsemm.a.greiWsluYtttakaRkistvarpsinsverWifelldniWur.0fjrlg a um2005ergertrWfyriraWgreiWsluYtttakannemi119m.kr. T,   SamkvmtframangreindumforsendumerniWurstaWaYessakostnaWarmatssaWverWi  frumvarpiW;breyttaWlgummuni,YegarlgineruaWfullugengingildi,tgjldAhluta  rkissj;Wsekkibreytast,enstekiWtillittilYessaWfrumvarpinuerboWaWaWgreiWslu   YtttakaRkistvarpsinsrekstritilSinf;nuhlj;msveitar0slandsfalliniWuraukasttgjld  X rkisinsum119m.kr.miWaWviWforsendurfjrlaga2005.AWaukibendaforsendursemgreint K #  erfraWframantilaWrlegartekjurrkisinsafvirWisaukaskattiminnkium200!260m.kr.    enm;tifirkiW50m.kr.vaxtatekjurfrhlutaflaginuYartilYaWhefurgertuppskuld    snaviWrkiW.GreiWaYarfa.m.k.5m.kr.einsskiptisframlagrrkissj;WivegnahlutafjrviW   stofnunflagsins. wO