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'#-   Samvinnuflagaskrskalhafnaums;knumleyfitilaWhrindaframkvmdsamrunatl ( unsemgerirrWfyrirstofnunevr;pskssamvinnuflagsmeWsamrunahafiathugunFjrmla  eftirlitsinsekkifariWfram,sbr.2.mgr.,eWastofnuninlagstgegnsamrunagrundvellislkrar  athugunar. a @==!7.gr.  @jjBtgfavottorWsviWstofnunevr;pskssamvinnuflagsmeWsamruna.    SamvinnuflagaskrskalgefatvottorWskv.2.mgr.29.gr.reglugerWarumevr;psksam   vinnuflgYessefnisaWlokiWsllumgerningumogformsatriWumfyrirstofnunevr;psks  X samvinnuflagsmeWsamrunaYegarskrinhefurgefiWsamvinnuflagileyfitilaWhrinda K #  framkvmdannaWhvortlgmtrikvrWunflagsfundareWakvrWunstj;rnarumaWtaka    Yttstofnunevr;pskssamvinnuflagsmeWsamrunaskv.X.kaflalaganr.27/1991,umsam    vinnuflg,eWaXIV.kaflalaganr.2/1995,umhlutaflg,eftirYvsemviW.   @==!8.gr. B  @ Rtturtilrsagnarryfirtkuflagi.      HafiflagsmaWurflagilagstgegnstofnunevr;pskssamvinnuflagsmeWsamrunagetur   hannsagtsigryfirtkuflaginuleiWisamruninntilYessaWskrWskrifstofaevr;pskasam {  vinnuflagsinsverWiutan0slands.SkalrsgnfaraframinnanYeirratmamarkaogmeWYeim nF skilyrWumsemgetiWer5.mgr.7.gr.reglugerWarumevr;psksamvinnuflg. 9 @iiIII.KAFLI  @  Skrningevr;pskrasamvinnuflagao.fl.  r @==!9.gr. e= @33Skrningaryfirvald. 0   Samvinnuflagaskr,semrkisskattstj;ristarfrkir,skrirevr;psksamvinnuflg.Um  skrninguflagannahjsamvinnuflagaskrgildakvWilagaumsamvinnuflgogeftir  atvikumnnurlagakvWi,m.a.umgjaldmiWilstofnfjr,sbr.3.gr.og1.mgr.77.gr.reglu i gerWarumevr;psksamvinnuflg.Umevr;psksamvinnuflg,semstundastarfsemisviWi \4 fjrmagnsmarkaWar,gildakvWilagaYvsviWiogeftiratvikumnnurlagakvWiviW ' skrninguflaganna.    Umgjaldfyrirskrninguevr;pskrasamvinnuflagafereftirYeimkvWumlagaumauka  tekjurrkissj;WservarWasamvinnuflg.Umaukatilkynningaro.fl.fereftirkvWumsmu `  laga.FjrmlarWherraerheimiltaWsetjameWreglugerWkvWiumskrninguevr;pskra S+! samvinnuflaga,nnurenalmenntgildaumsamvinnuflg,Y.m.t.umskipulagskrningar " innar,reksturskrr,aWgangaWskroggjaldtku,m.a.fyrirgfuvottorWaogafnotafYeim # upplUsingumsemskrinhefurtlvutkuformi.Skrininnheimtirgjldvegnabirtingar  $ LgbirtingablaWisamkvmtlgumogreglumYaraWltandi,svooggjldvegnabirtingar !W% upplUsingaumskrninguogafskrninguevr;pskrasamvinnuflagaStj;rnartWindumEvr J""& ;pusambandsins,sbr.13.gr.reglugerWarumevr;psksamvinnuflg. #' @!10.gr. $ ) @Y Y BirtingtillagnaaWUmsumkvrWunum. v%N!*   Framkvmdastj;rnevr;pskusamvinnuflagimeWtvYttristj;rneWastj;rnevr;psku A&"+ samvinnuflagimeWeinYttristj;rnskalafhendasamvinnuflagaskrtillguraWkvrWun  '", umeWaupplUsingarskv.2.mgr.7.gr.reglugerWarumevr;psksamvinnuflg,umflutning '#- skrWrarskrifstofu,skv.3.mgr.35.gr.reglugerWarinnarumbreytingustarfandisamvinnu ( flagsevr;psktsamvinnuflagogskv.3.mgr.76.gr.reglugerWarinnarumbreytinguevr  ;pskssamvinnuflagssamvinnuflagYvrkiYarsemevr;pskasamvinnuflagiWhefur  skrWaskrifstofu.UpplUsingarumskrninguskalndrttarltabirtakostnaWtilkynnanda a LgbirtingablaWi.StillagaekkibirtheildskalgreinafrYvtilkynninguhvarhanamegi T, nlgast.  @ee IV.KAFLI   @pp  FlutningurskrWrarskrifstofuevr;pskssamvinnuflags.   X @!11.gr. K #  @HeimildFjrmlaeftirlitsinstilaWleggjastgegnflutningi.      Evr;pskusamvinnuflagi,semFjrmlaeftirlitiWhefureftirlitmeW,erekkiheimiltaW    flytjaskrWaskrifstofufr0slanditilannarsrkisEvr;pskaefnahagssvWinu,aWildarrkis   stofnsamningsFrverslunarsamtakaEvr;pueWaFreyjaleggiststofnuningegnflutningnum wO  innantveggjamnaWafrbirtinguflutningstillguLgbirtingablaWiskv.2.mgr.7.gr. B  reglugerWarumevr;psksamvinnuflg,sbr.6.mgr.smugreinar.      0sWastalagitveimurvikumeftirbirtinguflutningstillgunnarskalevr;psktsamvinnu   flag,semFjrmlaeftirlitiWhefureftirlitmeW,leggjainnums;knumathugunYvhvort {  stofnuninleggstgegnflutningiskrWrarskrifstofu,sbr.1.mgr.Beristums;knekkiinnan nF frestsinsskalhennivsaWfr.FjrmlaeftirlitiWgeturlagstgegnflutningnumshttaalvar 9 legumtruflunumgreiWslumiWlunarkerfieWastarfsemifjrmlamarkaWiellegarmeWtilliti  tilalmannahagsmunaaWWruleyti.    MlieitthvaWgegnYvaWathugunskv.2.mgr.fariframskalFjrmlaeftirlitiWgefaflag r inukostaWtjsiginnantiltekinsfrestseWabtarannmrkum.GeriflagiWYaWekkiskal e= vsaums;knYessfr. 0 @!12.gr.  @ UpplUsingartilkrfuhafaumflutning. i   SamYykkiflagsfundurevr;pskssamvinnuflagsaWflytjaskrWaskrifstofuflagsinstil \4 annarsrkisEvr;pskaefnahagssvWinu,aWildarrkisstofnsamningsFrverslunarsamtaka ' Evr;pueWaFreyja,sbr.7.gr.reglugerWarumevr;psksamvinnuflg,skalflagiWtilkynna  YekktumkrfuhfumflagsinskvrWuninaskriflega.    0tilkynninguskv.1.mgr.skuluveraupplUsingarumrttkrfuhafaflagsinsgrundvelli `  4.mgr.7.gr.reglugerWarumevr;psksamvinnuflgtilaWskoWaflutningstillgunaauk S+! skUrsluskv.3.mgr.7.gr.reglugerWarinnar.0tilkynningunniskuluennfremurveraupplUs " ingarumrttkrfuhafaskv.14.gr.lagaYessaratilaWleggjastgegnflutningnum. # @!13.gr. !W% @H H Ums;knumflutningsleyfi. J""&   Evr;psktsamvinnuflagskalskjaumleyfihjsamvinnuflagaskrtilflutningsskrWrar #' skrifstofuskv.7.gr.reglugerWarumevr;psksamvinnuflgtilannarsrkisEvr;pskaefna #( hagssvWinu,aWildarrkisstofnsamningsFrverslunarsamtakaEvr;pueWaFreyja.Leggja $ ) skalinnums;kninnanmnaWarfrkvrWunflagsfundarumflutning. v%N!*   Ums;knskalfylgja: A&"+  _ikmo(JT00"i(m"  i(mZM2JT  1  .3  Ԉ0    eittafritfundargerWarfrflagsfundiYarsemkvrWunumflutningvartekin;i(mZMM݌ '", Ќ  "i(m"  i(mN2JT  2  .3  Ԉ0    eittafritflutningstillgu;i(mNN݌'#- Ќ  "i(m"  i(mO2JT  3  .3  Ԉ0    eittafritskUrsluskv.3.mgr.7.gr.reglugerWarumevr;psksamvinnuflg;i(mOO݌( Ќ  "i(m"  i(mP2JT  4  .3  Ԉ0    vottorWfrframkvmdastj;rnevr;pskssamvinnuflagsmeWtvYttustj;rnkerfi,stj;rn  evr;pskssamvinnuflagsmeWeinYttustj;rnkerfieWaframkvmdastj;raevr;pskssam  vinnuflagsumaWYekktumkrfuhfumflagsinshafiveriWveittarupplUsingarskv.12. a gr.ogi(mPP݌T, Ќ  "i(m"  i(mS2JT  5  .3  Ԉ0    staWfestingfrFjrmlaeftirlitinuvarWandifyrirtkiskv.11.gr.YessefnisaWstofnunin  hafiathugaWums;knsamkvmtYeirrigreinogekkilagstgegnflutningi.i(mS;S݌ Ќ    Hafievr;psktsamvinnuflagltiWundirhfuWleggjastaWltaskjlskv.2.mgr.fylgja   ums;kneWaannaWtlmarathugunums;knskalsamvinnuflagaskrgefaflaginukost  X aWtjsiginnantiltekinsfrestseWabtarannmrkum.GeriflagiWYaWekkiskalsamvinnu K #  flagaskrvsaums;knYessfr.      Hafid;mst;llstaWfestkvrWunFjrmlaeftirlitsinsskv.11.gr.umaWleggjastgegnflutn    ingiskrWrarskrifstofu,sbr.28.gr.,skalsamvinnuflagaskrvsaums;kninnifr.   @!14.gr. B  @; ; MeWferWflutningsmlshjsamvinnuflagaskr.      HafisamvinnuflagaskrtekiWums;knumflutningsleyfiskv.13.gr.tilathugunarskal   hngefatskoruntilkrfuhafaevr;pskssamvinnuflagsogbirtahanaLgbirtingablaWi. {    0skorunskv.1.mgr.skalkveWaumaWYeirkrfuhafarsemleggjastgegnflutningi nF skrWrarskrifstofuskulisWastalagitveimurvikumeftirbirtinguflutningstillguLgbirt 9 ingablaWitilkynnaYaWskriflega.    Samvinnuflagaskrskalsendasrstakatilkynninguumskorunskv.1.mgr.tilsUslu  mannsYvumdmiYarsemskrWskrifstofaevr;pskasamvinnuflagsinser. r @!15.gr. 0   Leggistkrfuhafi,semfengiWhefurskorunskv.14.gr.,gegnYvinnantiltekinsfrests  aWevr;psktsamvinnuflagflytjiskrWaskrifstofuskalsamvinnuflagaskrsendaerindiW  hraWsd;miYvumdmiYarsemflagiWhefurskrWaskrifstofu.Hafienginnkrfuhafi i lagstgegnflutningnumskalsamvinnuflagaskrveitaflaginuumbeWiWflutningsleyfi. \4 @!16.gr.  @: : MeWferWflutningsmlsfyrirhraWsd;mi.    HafierindiumflutningskrWrarskrifstofuevr;pskssamvinnuflagstilannarsrkisEvr `  ;pskaefnahagssvWinu,aWildarrkisstofnsamningsFrverslunarsamtakaEvr;pueWaFreyja S+! veriWsenthraWsd;miskald;murinnveitaflaginuflutningsleyfisUniYaWframaWYeir " krfuhafarsemlagsthafagegnflutningnumhafifengiWfullagreiWslukrfumsnumeWa # fullngjanditryggingufyrirgreiWsluYeirrakrafnasemorWiWhafatilinnanfrestsinssemtil  $ greindurer2.mgr.14.gr.AWWrumkostiskald;murinnhafnaums;knflagsins. !W%   HraWsd;murskalaWeiginfrumkvWiupplUsasamvinnuflagaskrumniWurstWuflutn J""& ingsmlsfyrird;minum. #' @!17.&  gr. $ ) @h h BtgfavottorWsvegnaflutnings. v%N!*   SamvinnuflagaskrskalgefatvottorWskv.8.mgr.7.gr.reglugerWarumevr;psksam A&"+ vinnuflgvarWandilokgerningaogformsatriWafyrirflutningiYegar:  '",  (g00_ikmo"i(m"  i(mcc2g  a  .3  Ԉ0    skrinhefurveittflutningsleyfiskv.'$a15.gr.eWai(mccc݌'#- Ќ  "i(m"  i(md2g  b  .3  Ԉ0    hraWsd;murhefurveittflutningsleyfiskv.16.gr.i(mdd݌( Ќ    SamvinnuflagaskrinskalY;ekkigefatvottorWYeimtilvikumsemkveWiWerum  15.mgr.7.gr.reglugerWarumevr;psksamvinnuflg.  @ V.KAFLI T, @| |  Skipulagevr;pskrasamvinnuflaga.   @!18.gr.  @  Evr;psksamvinnuflgmeWtvYttustj;rnkerfi.     Umevr;psksamvinnuflgmeWtvYttustj;rnkerfiskv.37.!41.gr.reglugerWarumevr  X ;psksamvinnuflggildaeftirfarandikvWi: K #   _ikmo(JT00"i(m"  i(mh2JT  1  .3  Ԉ0    SeigikveWiWumannaWreglugerWumevr;psksamvinnuflgskulukvWium    stj;rneWastj;rnarmennlgumumsamvinnuflg,ogeftiratvikumWrumlgum,    einniggildaumframkvmdastj;rneWaframkvmdastj;rnarmennYessaraevr;psku   samvinnuflaga,svoogeftirlitsstj;rneWaeftirlitsstj;rnarmenneftirYvsemviW.i(mhi݌wO  Ќ  "i(m"  i(m}k2JT  2  .3  Ԉ0    AukskyldnasamkvmtkvWumreglugerWarumevr;psksamvinnuflgskaleftirlits B  stj;rngefaaWalfundiskUrslumeWupplUsingumumYaumlefnisemskiptamliummat    rsreikningiflagsinsogskUrsluendurskoWendaeWaskoWunarmanna.i(m}kk݌  Ќ    023.gr.lagaYessaraeraWfinnannarikvWiumstrfeftirlitsstj;rnar. {  @!19.gr. 9   Seftirlitsstj;rnarmaWurvalinntilsetuframkvmdastj;rnskv.3.mgr.37.gr.reglugerW  arumevr;psksamvinnuflgskalvaliWeigiveratillengritmaenYriggjamnaWa.  @!20.gr. e= @ Evr;psksamvinnuflgmeWeinYttustj;rnkerfi. 0   SeigikveWiWumannaWreglugerWumevr;psksamvinnuflgskulukvWiumstj;rn  eWastj;rnarmennlgumumsamvinnuflg,ogeftiratvikumWrumlgum,einniggildaum  stj;rneWastj;rnarmennevr;pskrasamvinnuflagameWeinYttustj;rnkerfiskv.42.!44.gr. i reglugerWarinnar. \4 @!21.gr.  @FFFjldimannastj;rnarstofnunumevr;pskrasamvinnuflaga.    Sevr;psktsamvinnuflagmeWtvYttustj;rnkerfiskv.37.!41.gr.reglugerWarumevr `  ;psksamvinnuflgskuluminnstYrrmennsitjaframkvmdastj;rnogminnstYrrmenn S+! eftirlitsstj;rn. "   Sevr;psktsamvinnuflagmeWeinYttustj;rnkerfiskv.42.!44.gr.reglugerWarumevr # ;psksamvinnuflgskuluminnstYrrmennsitjastj;rnflagsins.  $ @!22.& a gr. J""& @ Framkvmdastj;rievr;pskssamvinnuflags. #'   Evr;psktsamvinnuflagskalhafaframkv'aJ"Xtmdastj;ra. #(   Sstj;rnkerfiflagsinstvYtt,sbr.37.!41.gr.reglugerWarumevr;psksamvinnuflg, $ ) skalframkvmdastj;rnrWaframkvmdastj;ra.0Yvtilvikigeturframkvmdastj;rinnekki v%N!* ttstieftirlitsstj;rn.Sstj;rnkerfi&  flagsinseinYtt,sbr.42.!44.gr.reglugerWarinnar,skal A&"+ stj;rnrWa'A&vframkvmdastj;ra.  '",   NnarerkveWiWumframkvmdastj;raogverksviWhanslgumumsamvinnuflg. '#- Ї@!23.gr. ( @Eftirlitevr;pskumsamvinnuflgummeWtvYttustj;rnkerfi.    0evr;pskusamvinnuflagimeWtvYttustj;rnkerfiskv.37.!41.gr.reglugerWarumevr  ;psksamvinnuflgskulubWieftirlitsstj;rnogframkvmdastj;rnhafaeftirlitmeWstrfum a framkvmdastj;ra.kvWi39.!40.gr.reglugerWarumeftirliteftirlitsstj;rnarmeWstrfum T, framkvmdastj;rnarogrtttilupplUsingagildaeinnigumeftirliteftirlitsstj;rnarogfram  kvmdastj;rnarmeWstrfumframkvmdastj;rans.    Srhvereftirlitsstj;rnarmaWurrttaWffrframkvmdastj;rnogframkvmdastj;ra   nauWsynlegarupplUsingartilaWgetahafteftirlitmeWstrfumframkvmdastj;rnarskv.3.  X mgr.40.gr.reglugerWarumevr;psksamvinnuflg,svoogeftirlitmeWframkvmdastj;ra K #  skv.1.mgr.Srhverframkvmdastj;rnarmaWurrttaWffrframkvmdastj;ranauWsyn    legarupplUsingartilaWgetahafteftirlitmeWstrfumhans.      EndurskoWandiflagsskaltilkynnaeftirlitsstj;rnumathugasemdirsemhannhefurkomiW   framfriviWframkvmdastj;rnogframkvmdastj;ra. wO  @!24.gr.    @Eftirlitevr;pskumsamvinnuflgummeWeinYttustj;rnkerfi.     kvWi23.gr.umeftirlitframkvmdastj;rnarevr;pskusamvinnuflagimeWtvYttu {  stj;rnkerfimeWstrfumframkvmdastj;raogrtthennartilaWfupplUsingarfrhonum nF gildaumeftirlitstj;rnarmeWframkvmdastj;raevr;pskusamvinnuflagimeWeinYttu 9 stj;rnkerfiskv.42.!44.gr.reglugerWarumevr;psksamvinnuflg.  @ee VI.KAFLI r @ nnurkvWi.  e= @!25.gr. 0 @+ + Tillgurtturflagsmanna.    HverflagsmaWurrttaWfmltekiWtilmeWferWarflagsfundiefhanngerirumYaW  skriflegakrfumeWYaWmiklumfyrirvaraaWunntsaWtakamliWdagskrfundarins. i   Krafaskv.1.mgr.skalsendtilframkvmdastj;rnarevr;pskssamvinnuflagsmeWtv \4 Yttustj;rnkerfieWastj;rnarevr;pskssamvinnuflagsmeWeinYttustj;rnkerfi. ' @!26.gr.  @9 9 Stj;rnvaldboWartilflagsfundar. `    SeigiboWaWtilflagsfundarevr;pskusamvinnuflagisamkvmtreglugerWumevr;psk S+! samvinnuflg,flagssamYykktumeWakvrWunflagsfundarskalviWkomandistj;rnvald " boWatilflagsfundarskv.19.gr.laganr.22/1991,umsamvinnuflg,hafikrafaYaraWlt # andiboristfrframkvmdastj;rnarmannieWaeftirlitsstj;rnarmannievr;pskusamvinnuf  $ lagimeWtvYttustj;rnkerfi,stj;rnarmannievr;pskusamvinnuflagimeWeinYttustj;rn !W% kerfi,framkvmdastj;ra,endurskoWanda,skoWunarmannieWaflagsmanni. J""& @!27.&  gr. #( @66RWstafanirgagnvartevr;pskusamvinnuflagimeWskrWaskrifstofu $ ) @ ogaWalskrifstofumismunandiEESrkjum. v%N!*   Fullngievr;psktsamvinnuflagekkiskyldumsnumskv.6.gr.reglugerWarumevr;psk A&"+ samvinnuflgumaWskrWskrifstofaogaWals'#krifstofaflagsinssusamarkiEvr;pska  '", efnahagssvWinu,aWildarrkistofnsamningsFrverslunarsamningsEvr;pueWaFreyjum '#- skalsamvinnuflagaskrstaWfestaYaWmeWsrstakrikvrWun.SkrinskalsWangefaflag ( inufyrirmliumaWbtarannmarkanuminnanhfilegsfrests.0fyrirmlunumskalfelast  viWvrunumaWkrafistverWiskiptaflaginubtiYaWeigirannmarkanum.    Farievr;psktsamvinnuflagekkiaWfyrirmlumskv.1.mgr.skalrWherragerakrfuum a aWflagiWverWitekiWtilskiptaskv.62.gr.alaganr.22/1991,umsamvinnuflg. 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J SkrWstofnfevr;pskssamvinnuflagsskalvera O formieignarhlutaflagsaWilaoggefiWuppinn xP lendumgjaldmiWli.Evr;psktsamvinnuflag,sem L$Q hefurskrWaskrifstofuutangildissvWisevrunnar, R getureinniggefiWupphlutisnaevrum.Gefamt  |S fleirieneinnflokkeignarhluta. P!(T 0samYykktunummkveWaumaWmismunandi `"8U flokkareignarhlutaskuliveitamismunandirttaW  #V YvervarWarskiptingutekjuafgangs.Hlutir,sem #W veitasamartt,skuluveraeinumflokki. d$< X 2. J StofnfgetureinungisveriWformieignasem t%L!Y unnteraWmetatilverWs.Ekkimgefathlutitilf  &!Z lagsaWilagegn& X skuldbindinguumaWtakaaWsrverk &"[ eWaveitaYj;nustu.'X&  x'P#\ 3. J HlutirskuluskrWirnafn.NafnverWhlutasama (`$]      flokkiskalveraYaWsama.MlaskalfyrirumYaW ( samYykktunum.Ekkim& X gefathlutilgraverWi  ennafnverWiYeirra.'XZ  X 4.  XegarhlutirerugefnirtgegnstaWgreiWsluskulu h a.m.k.25%afnafnverWiYeirragreiddsamadagog < YeireruskrWir.XaWsemeftirstendurskalgreiWa  innanfimmranemakveWiWsumstyttratmabil l samYykktunum. @  5.  Hluti,semerugefnirtgegnannarskonar P ( greiWsluenstaWgreiWslu,skalgreiWaaWfulluviW    skrningu.    6.  AWYvervarWartilnefningusrfrWingaogmat    hverskonarendurgjaldiWruenstaWgreiWsluskulu d <  gildandilgumhlutaflgaWildarrkinu,Yarsem   evr;pskasamvinnuflagiWhefurskrWaskrifstofu,   gildahliWstWanhttumevr;pskasamvinnu h@  flagiW.   7.  0samYykktunumskalmlafyrirumlgmarks $  fjldahlutasemYarfaWskrsigfyrirtilaWfflags   aWild.EfsamYykktumermltfyrirumaWeinstak |T lingarskulimyndameirihlutaflagsaWilaflags ( fundiogefkrafaergerWumaWflagsaWilar,sem  viljatakaYttstarfsemievr;pskasamvinnuflags X ins,suskrWirfyrirhluterekkihgtaWkrefjast , YessaWYeirskrisigfyrirmeiraeneinumhluttilaW  flagsaWildfist. \ 8.  XegaraWalfundursamYykkirreikningsskilfjr l hagsrsinsskallyktunhanstilgreinafjrhWeigin @ fjrlokfjrhagsrsinsogbreytingarsemhafaorWiW  frsWastafjrhagsri. p AWtillgustj;rnareWaframkvmdastj;rnarmauka  skrWstofnfmeWYvaWeignfra,aWlluleytieWa T, aWhluta,varasj;Wi,semtlaWirvorutilthlutunar,   meWkvrWunflagsfundarsemtekinersamkvmt ! reglumumlyktunarhfiogmeirihlutaviWbreyt X0" ingusamYykktum.BthlutaskalnUjumhlutumtil # flagsaWilahlutfalliviWfyrristofnfjreignYeirra. $ 9.  AukamnafnverWhlutameWYvaWsameinat % gefnahluti.EfslkaukninggerirYaWaWverkumaW l D& faraYarfframviWb;targreiWslurfrflagsaWilum !' samkvmtkvWumsemmlterfyrirumsam !( YykktunumskalYaWgertmeWkvrWunflagsfundar p"H) semtekinersamkvmtreglumumlyktunarhfiog #* meirihlutaviWbreytingusamYykktum. #+ 10.  DragamrnafnverWihlutameWYvskiptat $ , gefnumhlutum. %\!- 11.  FramseljamhlutieWaseljaYflagsaWilaeWa &l". hverjumYeimsemfrflagsaWildsamrmiviW @'#/ samYykktirnarogmeWsamYykkiannaWhvortflags '#0 fundareWaframkvmdastj;rnareWastj;rnar. (p$1 12. J Evr;psktsamvinnuflaggeturekki& X skrWsigfyrir (1 snumeiginhlutum,keypt'X()YeWatekiWviWYeimsem 2 tryggingu,hvorkibeintnmeWmillignguaWilasem X3 starfarundireiginnafnienfyrirhndflagsins. ,4 0venjulegumviWskiptumevr;pskrasamvinnuflaga, <5 semerulnastofnanir,mY;takaeiginhlutisem 6 tryggingu. l7   5.gr.  |8  SamYykktir   9 1. J 0YessarireglugerWmerkirhugtakiW?samYykktir  : evr;pskssamvinnuflags hvorttveggja,stofnsamn p H; inginnogsjlfarsamYykktirevr;pskasamvinnu  < flagsins,YegarYreruefnisrstaksskjals.  = 2. J StofnflagarskulusemjasamYykktirevr;pska  > samvinnuflagsinssamrmiviWkvWiumstofnun \ ? samvinnuflagasemmlterfyrirumlgumaW 0 @ ildarflagsinsYarsemevr;pskasamvinnuflagiW  A hefurskrWaskrifstofu.SamYykktirnarskuluvera ` B skriflegarogundirritaWarafstofnflgunum. 4 C 3. J Lg,semgildaumfyrirbyggjandieftirlitviW DD stofnunalmennrahlutaflagaaWildarrkinuYarsem E evr;pskasamvinnuflagiWhefurskrWaskrifstofu, tF gildahliWstWanhttumeftirlitmeWstofnunevr H G ;pskasamvinnuflagsins. H 4. J 0samYykktumevr;pskasamvinnuflagsinsskulu I a.m.k.eftirtalinatriWikomafram: J "0 J heitievr;pskasamvinnuflagsinsogframaneWa K aftanviWskammstfuninfyrirevr;psktsam lDL vinnuflag,?SCE ,ogskammstfunin?hf. ef M viW,NJJ "0 J yfirlUsingummarkmiW,OJJ "0 J nfnYeirraeinstaklingaoglgaWilasemeru P stofnflagarevr;pskasamvinnuflagsinsogskal, hQ sWaratilvikinu,tilgreinamarkmiWYeirraog <R skrWaskrifstofu,SJJ "0 J heimilisfangskrWrarskrifstofuevr;pskasam T vinnuflagsins, |UJJ "0 J skilyrWiogmlsmeWferWviWflagsaWild,brottvs !V unogrsgnflagsaWila,`"8WJJ "0 J rttindiogskyldurflagsaWila,mismunandi p#HX flokkaflagsaWila,efumslkteraWrWa,ogrtt $Y indiogskyldurflagsaWilahverjumflokki,$ ZJJ "0 J nafnvirWiskrWrahluta,fjrhWskrWsstofnfjr %![ ogupplUsingarumaWstofnfsekkifstfjr &\"\  hW, 0'#]JJ "0  &   srstakarreglurumYaWhvehafjrhWaftekju ( afgangiskuli,efviW,leggjalgbundinnvara  sj;W,'(')X "0  valdogbyrgWstj;rnarmannahverrarstj;rnar h umsig,< "0  kvWiumtilnefninguogbrottvikningustj;rnar L$ mannahverrarstj;rnarumsig, "0  reglurummeirihlutaoglyktunarhfi,  "0  lftmiflagsinsefYaWaWstarfatmabundiW.    6.gr. (    SkrWskrifstofa  8   +SkrWskrifstofaevr;pskssamvinnuflagsskalvera H  innanBandalagsinsogsamaaWildarrkiogaWal   skrifstofaYess.AukYessgeturaWildarrkilagtY x  skylduevr;psksamvinnuflg,semeruskrW L$  yfirrWasvWiYess,aWYaustaWsetjiaWalskrifstofu   snaogskrWaskrifstofusamastaW. |    7.gr.   FlutningurskrWrarskrifstofu   1.1.  FlytjamskrWaskrifstofuevr;pskssamvinnu  flagstilannarsaWildarrkissamrmiviW2.til16. X mgr.SlkurflutningurskalekkileiWatilYessaWevr , ;pskasamvinnuflaginusslitiWnheldurtilstofn  unarnUslgaWila. \ 2.  Framkvmdastj;rneWastj;rnflagsinsskal l semjatillguumflutningogbirtahanasamrmi @ viW12.gr.nYessY;aWYaWhafihrifnnurform  birtingarsemaWildarrkiW,YarsemskrWaskrifstofan p hefuraWsetur,kannaWkveWaumtilviWb;tar.0til D lgunniskulukomaframgildandiheiti,skrWskrif  stofaognmerevr;pskasamvinnuflagsinsogskal t hnnyfireftirtalinatriWi: H  a)0  fyrirhugaWastaWsetninguskrWrarskrifstofuevr X0  ;pskasamvinnuflagsins,! b)0  fyrirhugaWarsamYykktirevr;pskasamvinnu  " flagsins,Y.m.t.,YarsemviW,nUttheitiYess, # c)0  fyrirhugaWatmatlunfyrirflutninginn,!$ d)0  breytingarsemflutningurinnkannaWhafafr "% meWsrvarWandihrifstarfsmannaflaginu,#d& e)0  hverskonarrttindisemeigaaWtryggjaverndf $t ' lagsaWila,lnardrottnaogannarrartthafa.H% !( 3.  Framkvmdastj;rneWastj;rnflagsins& X skaltaka X&0") samanskUrsluYarsem'XX&5lagalegirogfjrhagslegir '"* YttirflutningsinseruskUrWirogrkstuddir,svoog '#+ hrifsemvarWastarfsmenn,ogskUrthverjarafleiW \(4$, ingarflutningurinnhefurfyrirflagsaWila,lnar (, drottna,starfsmennogaWrartthafa. - 4. J FlagsaWilar,lnardrottnarogaWrirrtthafarevr . ;pskssamvinnuflags,svoogalliraWriraWilarsem h/ samkvmtlandslgumgetaneyttYessrttar,skulu <0 hafaheimildtilaWskoWaflutningstillgunaog 1 skUrsluna,semtekinersamanskv.3.mgr.,skrWri l2 skrifstofuevr;pskasamvinnuflagsins,minnstein @ 3 ummnuWifyrirflagsfundinn,semerhaldinntilaW  4 takakvrWunumflutninginn,ogaWfafritafYeim  p5 skjlumendurgjaldslaust. D 6 5. J HversflagsaWili,semhefurandmltkvrWun T ,7 umflutningflagsfundieWadeildar-eWasvWa  8 fundi,geturlagtframrsgnsnarflaginuinnan  9 tveggjamnaWafrYvaWkvrWunertekinaWal X0 : fundi.FlagsaWildlUkurviWlokfjrhagsrsinsYegar  ; rsgnerlgWfram;flutningurinngildirekkiaWYv  < ervarWarhlutaWeigandiflagsaWila.Brsgnveitir \4 = viWkomandiflagsaWilartttilaWfhlutisnaendur  > greiddameWYeimskilyrWumsemmlterfyrirum  ? 4.mgr.4.gr.og16.gr. `8@ 6. J EkkimkveWaflutningtvomnuWieftiraWtil pHA laganhefurveriWbirt.SlkkvrWunskaltekineins B ogmlterfyrirum4.mgr.62.gr. C 7. J WurenlgbrtyfirvaldgefurtvottorWiWsem D umgetur8.mgr.skalevr;pskasamvinnuflagiW \E fullvissaYaWum,aWYvervarWarskuldirsemverWa 0F tilfyrirbirtinguflutningstillgunnar,aWhagsmuna G lnardrottnaogannarrartthafa,aWYvervarWar `H evr;pskasamvinnuflagiW(Y.m.t.opinberiraWilar), 4 I hafiveriWgttmeWfullngjandihttisamrmi J viWkrfuraWildarrkisinsYarsemevr;pskasam dK vinnuflagiWermeWskrWaskrifstofufyrirflutning 8L inn. M AWildarrkierheimiltaWrUmkagildissviWfyrstu N undirgreinarYannigaWhntakieinnigtilskuldasem xO verWatileWakunnaaWverWatilWurenflutningurinn L$P srstaW. Q FyrstaognnurundirgreingildirmeWfyrirvaraum  R beitinguinnlendrarlggjafaraWildarrkjaumlkn  S inguskuldaeWatryggingugreiWslnatilopinberra `!8T aWilagagnvartevr;pskumsamvinnuflgum.  "U 8. J D;mst;ll,lgb;kandieWaannaWlgbrtyfirvald #V aWildarrkinu,Yarsemevr;pskasamvinnuflagiW #W hefurskrWaskrifstofu,skalgefatvottorWsem t$L X staWfestiraWgerningumogformsatriWum,semkrafist  % Y er,slokiWWurenflutningurinnsrstaW. %!Z 9. J NUjaskrninginmekkikomatilframkvmda &"[ fyrrenvottorWiW,semumgetur8.mgr.,hefurveriW '`#\ lagtframsamtggnumsemsannaaWformsatriWum, 4( $] semkrafisterviWskrningulandinuYarsemnUja, ( skrWaskrifstofaner,hafiveriWfullngt.  10.  FlutningurskrWrar& X Ԁskrifstofuevr;pskssam  vinnuflags,samtYeimbreytingum'XFsamYykktum h YesssemfylgjakjlfariW,WlastgildiYanndagsem < evr;pskasamvinnuflagiWer,samrmiviW1.mgr.  11.gr.,skrWskrhinnarnUju,skrWuskrifstofu. l 11.  AWlokinninUrriskrninguevr;pskasamvinnu  | flagsinsskalskrningarskrifstofahinnarnUju, P ( skrWuskrifstofutilkynnaYaWskrningarskrifstofu    hinnarfyrriskrWuskrifstofu.AfskrskalflagiWr    eldriskrnniYegarframangreindtilkynninghefur T ,  boristeneigifyrr.    12.  0samrmiviW12.gr.skalbirtanUjuskrninguna   ogafskrningurgmluskrnnihlutaWeigandiaW   ildarrkjum. h@  13.  XegarnUskrningevr;pskssamvinnuflagshefur xP  veriWbirtmbyggjarttYvgagnvartYriWjaaWila $  aWskrWskrifstofaflagsinsshinnUjaskrifstofa.   MeWanafskrningafskrhinnarfyrriskrWuskrif |T stofuevr;pskasamvinnuflagsinshefurekkiveriW ( birtgeturYriWjiaWiliY;ennboriWYaWfyrirsigaW  skrWskrifstofaYessshinfyrriskrWaskrifstofa X nemaflagiWsanniaWhonumhafiveriWkunnugtum , nUju,skrWuskrifstofuna.  14.  0lgumaWildarrkismkveWaum,aWYver  varWarevr;psksamvinnuflgsemeruskrWYv l aWildarrki,aWflutningurskrWrarskrifstofu,sem @ myndihafafrmeWsraWnnurlggiltu,Wlist  ekkigildieflgbrtyfirvaldYvaWildarrkiand p mlirYvinnanYesstveggjamnaWafrestssemum D getur6.mgr.SlkandmliverWaaWeinssettfram  YeimforsendumaWYauvarWihagsmunialmenn t  ings. H ! Efevr;psktsamvinnuflagerundireftirlitiinnlends X0" fjrmlaeftirlitssamkvmttilskipunumBandalags # insskalYaWeftirlitsyfirvaldeinnighafartttilYess $ aWandmlaflutningiskrWrarskrifstofuflagsins. \4% Gefaskalkostd;msmeWferWfyrirrtti. l D& 15.  Evr;pskusamvinnuflagiskal;heimiltaWflytja |!T' skrWaskrifstofusnahafimlveriWhfWaWhendur ("( Yvtilflagsslita,Y.m.t.slitaWeiginfrumkvWi, ") skiptameWferWar,gjaldYrotaskipta,greiWslustWvunar #X* eWaannarrarm;tameWferWar. ,$ + 16.  Hafievr;psktsamvinnuflagfluttskrWaskrif <%!, stofusnatilannarsaWildarrkisskaleigiaWsWurlit %!- iWsvo,aWYvervarWarmlsemrsaWurenflutn &l". ingurinnsrstaW,einsogkvarWaWer10.mgr.,aW @'#/ skrWskrifstofaYesssaWildarrkinuYarsemevr '#0 ;pskasamvinnuflagiWvarskrWfyrirflutninginn, (p$1 einsY;ttkranhendurevr;pskasamvinnuflaginu (1 slgWframeftirflutninginn. 2   8.gr. 3  Gildandilg  4 9V1. J EftirtalinkvWiskulugildaumevr;psksam 5 vinnuflg: 6 a)0 J kvWiYessararreglugerWar, 7JJ b)0 J kvWisamYykktaYeirraefbeinheimilderfyrir  8 YvYessarireglugerW,| T9JJ c)0 J YegarumeraWrWamlefni,semreglugerW  d: Yessigildirekkium,eWaekkinemaaWhlutatil, 8  ; skaleftirfarandigildaumYYttisemreglugerW  < Yessitekurekkitil:h =JJ 0 J i)0JJlgsemaWildarrkinsamYykkjaumfram x > kvmdYeirrarWstafanaBandalagsinssem L$ ? varWaevr;psksamvinnuflgsrstaklega, @ 0 J ii)0JJlgaWildarrkjannasemmyndugildaumsam  A vinnuflagsemstofnaWvrisamrmiviW B lgaWildarrkisinsYarsemevr;pskasam `8C vinnuflagiWermeWskrWaskrifstofu, D 0 J iii)0JJkvWisamYykktumevr;pskasamvinnu E flagsins,samahttogttiviWumsam F vinnuflagsemstofnaWvrisamrmiviW tLG lgaWildarrkisinsYarsemevr;pskasam  H vinnuflagiWermeWskrWaskrifstofu.I 2. J EfkveWiWerumsrstakarreglurog/eWatak J markanirlandslgumtengslumviWYtegund `K starfsemi,semevr;psktsamvinnuflagsinnir,eWa 4 L umeftirlitafhlfueftirlitsyfirvaldsgildaYaulgaW M fulluumevr;pskasamvinnuflagiW. dN   9.gr. tO  MeginreglaumbannviWmismunun  P j^SekkikveWiWumannaWYessarireglugerWskal Q umevr;psktsamvinnuflagfarallumaWildarrkj h@R unumeinsogumsamvinnuflagvriaWrWasem  S hefurveriWstofnaWsamrmiviWlgaWildarrkisins  T YarsemYaWhefurskrWaskrifstofu. l!DU   10.gr. |"TV  AtriWisemYurfaaWkomaframskjlunum  #dW s`1. J GildandihlutaflagalgaWildarrkinu,Yarsem $t X evr;pskasamvinnuflagiWhefurskrWaskrifstofu, H% !Y uminnihaldbrfaogskjala,semerusendYriWjuaW %!Z ilum,gildahliWstWanhttumevr;pskasamvinnu &x"[  flagiW.Btaskalskammstfuninni?SCE framan L'$#\ viWeWaaftan& X  viWheitievr;pskasamvinnuflagsins ( ogskammstfuninni?hf. efviW.'X(b  2.  Einungisevr;psksamvinnuflg&  meganota  skammstfunina?SCE undaneWaeftirheitisnu h tilaWgefatilkynnarekstrarformsittaW'clgum. < 3.  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TilaWunntsaWskrevr;psktsamvinnuflag X0 semkomiWerf;tmeWsamrunaaWildarrki,sem  hefurnUttsrYannkostsemumgetur3.mgr.7.gr.  tilskipunar2003/72/EB,verWurannaWhvortaWhafa \4 nWstsamkomulagskv.4.gr.tilskipunarinnarumtil  hgunaWildstarfsmanna,Y.m.t.umYtttkuYeirra,  eWaekkertafsamvinnuflgunum,semtakaYtt, `8 hafiheyrtundirYtttkureglurWurenevr;pska   samvinnuflagiWvarskrW.  4.  SamYykktirevr;pskasamvinnuflagsinsmega   aldreistrWagegnYeirritilhgunaWildstarfsmanna tL! semYannighefurveriWkveWin.StrWinUttfyrir  " komulag,semerkvarWaWsamkvmttilskipun # 2003/72/EB,gegngildandisamYykktumskalbreyta xP$ samYykktunumeinsogYrfkrefur. $ % XegarYannigstendurmkveWaum,lgumaW 4! & ildarrkis,aWframkvmdastj;rneWastj;rnevr;pska !' samvinnuflagsinsmegibreytasamYykktunumn "d( frekarikvarWanaflagsfundar. 8#) 5.  AWYvervarWarkrfurumafhendinguskjalaog H$ * upplUsingaskulugildandihlutaflagalgaWildar $ + rkinu,Yarsemevr;pskasamvinnuflagiWhefur %x!, skrWaskrifstofu,gildahliWstWanhttumevr L&$"-  ;pskasamvinnuflagiW. &".   & x  12.gr. (.  BirtingskjalaaWildarrkjunum  8/ p1. J BirtingskjalaogupplUsingaumevr;psktsam H 0 vinnuflag,sembirtaskal'x(qsamkvmtreglugerWYess 1 ari,skalverameWYeimhttisemmltfyrirum x2 hlutaflagalgumaWildarrkisinsYarsemevr;pska L$3 samvinnuflagiWhefurskrWaskrifstofu. 4 2. J Innlendarreglur,semerusamYykktarsamkvmt  5 tilskipun89/666/EBE,gildaumtibevr;pskssam  6 vinnuflagssemeropnaWWruaWildarrkienYv ` 87 YarsemYaWhefurskrWaskrifstofu.AWildarrkigeta  8 Y;kveWiWumundanYgurfrinnlendumkvWum  9 tilframkvmdarYeirritilskipunsvoaWtekiWstillit d < : tilsreinkennasamvinnuflaga.  ;   13.gr.   <  TilkynningStj;rnartWindum 0 = Evr;pusambandsins   > Nu1. J Birtaskaltilkynninguumskrninguevr;psks  ? samvinnuflagsogafskrninguYessupplUsinga p@ skyniStj;rnartWindumEvr;pusambandsinseftir DA birtingusamrmiviW12.gr.0Yeirritilkynningu B skalkomaframheiti,skrningarnmer,skrningar tC dagurogskrningarstaWurevr;pskasamvinnuflags H D ins,birtingardagur,birtingarstaWurogtitillbirt E ingarrits,skrWskrifstofaevr;pskasamvinnuflags xF insogstarfssviW. L$G 2. J EfskrWskrifstofaevr;pskssamvinnuflagser \4H fluttsamrmiviW7.gr.skalbirtaumYaWtilkynn I ingumeWYeimupplUsingum,semkveWiWerum1. J mgr.,samtupplUsingumumnUjuskrninguna. `8K 3. J UpplUsingarYr,semumgetur1.mgr.,skulu pHL sendartilskrifstofuopinberrartgfustarfsemiEvr M ;pubandalagannainnaneinsmnaWarfrYeirribirt N ingusemumgetur1.mgr.12.gr. tLO   14.gr. \P  FlagsaWild  lQ {1. J MeWfyrirvaraumbliW1.mgr.33.gr.skalfram  |R kvmdastj;rneWastj;rnsamYykkjaflagsaWildaW P!(S evr;pskusamvinnuflagi.Umskjendur,semer !T synjaWumflagsaWild,getaskotiWmlinutilnsta "U flagsfundareftirums;knina. T#,V EflgaWildarrkisins,Yarsemevr;psktsamvinnu d$< W flaghefurskrWaskrifstofu,leyfaerhgtaWkveWa % X umYaWsamYykktunumaWskrmegiaWila,sem %!Y reiknaekkimeWYvaWnotaeWaframleiWavrurog h&@"Z Yj;nustuevr;pskssamvinnuflags,semfjrfest '"[ ingaraWila(;virkaaWila).Xeirsemfslkaflags '#\ aWildverWaaWfsamYykkiflagsfundareWaein l(D$] hverrarannarrarstofnunarsem& X hefurfengiWumboW ( tilYessflagsfundieWasamYykktunum.'X(O  FlagsaWilar,semerulgaWilar,verWaaWveranot  endurvegnaYessaWYeirerufulltrarsinnaeigin h flagsaWila,aWYvtilskilduaWflagsaWilarYeirra, < semerueinstaklingar,sunotendur.  SekkikveWiWumannaWsamYykktunumgeta  einstaklingaroglgaWilarfengiWflagsaWildaWevr  | ;pskusamvinnuflagi. P ( 2.  0samYykktunummmlafyrirumnnurskil ` 8  yrWifyrirflagsaWild,einkum:    "0  aWviWkomandiskrisigfyrirtilteknulgmarki    stofnfjr,  "0  skilyrWiertengjastmarkmiWumevr;pskasam   vinnuflagsins.\  3.  EfkveWiWerumYaWsamYykktunumerheimilt l  aWsendaflagsaWilumbeiWniumaWleggjaframauk @  iWstofnf.   4.  skrWriskrifstofuevr;pskssamvinnuflags  skalgeymaskryfirallaflagsaWilastafr;fsrWYar  semframkomaheimilisfngYeirraogfjldihluta T, eiguYeirrasamtYvhvaWaflokkihlutirnireru,ef  viW.HverjumYeimsemhefurlgmtrahagsmuna  aWgtaerheimiltaWskoWaskrna,efhannbiWurum X0 YaW,ogfafritafhenniallrieWahvaWahlutahennar  semerverWisemerekkihrraensemnemurum  sUslukostnaWi. \4 5.  llviWskipti,semhafahrifYaWhvernigstofn lD ferskrWeWaYvthlutaW,YaWaukiWeWaminnkaW,  skulufrWflagsaWilaskrnasemkveWiWerum  4.mgr.eigisWarenmnuWieftirbreytinguna. pH 6.  ViWskiptin,semumgetur5.mgr.,skuluhvorki X Wlastgildigagnvartevr;pskasamvinnuflaginun ,  YriWjuaWilum,semeigabeinna,lgmtrahagsmuna ! aWgta,fyrrenYauhafaveriWfrWinnskrnasem \" umgetur4.mgr. 0# 7.  FlagsaWilarskulufskriflegayfirlUsinguumaW @ $ breytinginhafiveriWfrWinnefYeir;skaeftirYv.  %   15.gr. !&  LokflagsaWildar   #' 1.  FlagsaWildlUkur: $( "0  viWrsgn,,%!) "0  viWbrottvsun,efflagsaWilihefurvanrktalvar <&"* legaskyldursnareWaunniWgegnhagsmunum &"+ evr;pskasamvinnuflagsins,'l#, "0 J viWyfirfrsluflagsaWila& X llumhlutumsnum (, tilannarsflagsaWila,einstaklings'X(eWalgaWila, - semhefurfengiWflagsaWild,efYaWerheimilaW X. samYykktunum,,/JJ "0 J viWflagsslit,YegarumeraWrWaflagsaWila <0 semerekkieinstaklingur,1JJ "0 J viWgjaldYrotaskipti,2JJ "0 J viWandlt, 3JJ "0 J viWaWraraWstWur,semkveWiWerumsam  4 YykktunumeWalgumumsamvinnuflgaW  5 ildarrkinuYarsemevr;pskasamvinnuflagiW p H6 hefurskrWaskrifstofu. 7JJ 2. J FlagsaWiliminnihlutasemandmlirbreytingu , 8 samYykktunumflagsfundiYarsem:  9 i)0 J lagWarerunUjarskuldbindingarvarWandi  : greiWslureWaannaWframlag,eWal ;JJ ii)0 J skuldbindingarflagsaWila,semfyrireru,eru | < auknarverulega,eWaP(=JJ iii)0 J fresturtilaWtilkynnarsgnrevr;pskasam `8> vinnuflaginuerlengdurmeiraenfimmr, ?JJ geturtilkynntrsgnsnainnantveggjamnaWafr @ YvaWkvrWunertekinflagsfundi. A FlagsaWildlUkurviWlokyfirstandandifjrhagsrs B tilvikunum,semumgeturi-ogiiliWfyrstuundir \C greinar,ogviWlokuppsagnarfrestsins,semgiltiWur 0D ensamYykktunumvarbreytt,tilvikinusemum E geturiiiliWhennar.BreytinginsamYykktunum `F WlastekkigildiaWYvervarWarYannflagsaWila. 4 G BrsgnveitirviWkomandiflagsaWilartttilaWf H hlutisnaendurgreiddameWskilyrWumsemmlter dI fyrirum4.mgr.3.grog16.gr. 8J 3. J Framkvmdastj;rnineWastj;rninskaltaka H K kvrWunumbrottvsunflagsaWilaeftiraWflags L aWilinnhefurfengiWtkifritilaWsegjalitsitt.F xM lagsaWilinngeturfrUjaWslkrikvrWuntilflags L$N fundar. O   16.gr. !P  FjrhagslegrttindiflagsaWila "Q viWrsgneWabrottvsun  "R :1. J EfflagsaWildflagsaWilalUkurhann,nemaum #S saWrWayfirfrsluhlutaogmeWfyrirvaraum3. $X T gr.,rttendurgreiWslusnumhlutaskrWsstofn ,%!U fjraWfrdregnurttuhlutfalliafYvtapisemhefur %!V veriWjafnaWm;tistofnfevr;pskasamvinnu &\"W  flagsins. 0'#X #bbgg2.  FjrhWirnar,&   semerudregnarfrskv.1.mgr., ( skulureiknaWarmeWhliWsj;nafefnahagsreikningifjr  hagsrsinsYegarrtturtilendurgreiWslu'(myndaWist.#ggbb X 3.  0samYykktunumskalmlafyrirummlsmeW h ferWogskilyrWifyrirYvaWneytamegirttarinstil < rsagnarogkveWafresttilendurgreiWslusemm  ekkiveralengrierYrjr.Evr;pskasamvinnuflag l inuberekkineinumtilvikumskyldatilendur @  greiWslufyrrensexmnuWumeftiraWnstiefna   hagsreikningur,eftiraWflagsaWildlUkur,ersam  p  Yykktur. D   4.  kvWi1.,2.og3.mgr.gildaeinnigYegarein T ,  ungisYarfaWendurgreiWahlutaafeignarhlutflags    aWila.     II.KAFLI    STOFNUN    1.Yttur    Almennt    17.gr.   GildandilgviWstofnun    *1.  SekkikveWiWumannaWreglugerWYessari  skalstofnunevr;pskssamvinnuflagsheyraundir  gildandilgumsamvinnuflgaWildarrkinuYar tL semevr;pskasamvinnuflagiWkemurf;tskrWri   skrifstofu.  2.  Skrningevr;pskssamvinnuflagsskalbirt  samrmiviW12.gr. `   18.gr. p  RttarstaWalgaWila   1.  Evr;psktsamvinnuflagskalfrttarstWulg  aWiladaginnsemYaWerskrWskrna,semtilgreind d< erlgumaWildarrkisinsYarsemYaWhefurskrWa  skrifstofu,samrmiviW1.mgr.11.gr.   2.  EfaWhafsternafnievr;pskssamvinnuflags ! WurenYaWerskrWskv.11.gr.,enflagiWtekur x P" ekkisigskuldbindingareftirskrningunasemeiga $!# rturaWrekjatilYessararathafnar,beraYeirein !$ staklingar,flg,fyrirtkieWaaWrirlgaWilar,sem |"T% st;WuaWathfninni,;skiptaog;takmarkaWabyrgW (#&  henniefekkihefurveriWsamiWumannaW. #'   2.&   Yttur ('  StofnunmeWsamruna  8( 19.gr. H )  MlsmeWferWumstofnunmeWsamruna  X0*  HeimilteraWstofnaevr;psktsamvinnuflagmeW h@+ samruna'(samrmiviW:  , "0 J mlsmeWferWumsamrunameWyfirtku,$ -JJ "0 J mlsmeWferWumsamrunameWstofnunnUslg 4 . aWila. /JJ XegarumeraWrWasamrunameWyfirtkuskal  0 samvinnuflagiW,semtekuryfir,takauppformevr  t 1 ;pskssamvinnuflagsviWsamrunann.Xegarumer H 2 aWrWasamrunameWstofnunnUslgaWilaskalhiW  3 sWarnefndatakauppformevr;pskssamvinnuflags. x 4   20.gr.  5  GildandilgviWsamruna   6 AWYvervarWarmlefni,semYessiYtturgildirekki 7 um,eWa,efhanngildireinungisaWhlutatilumeitt |T8 hvertmlefni,aWYvervarWaratriWisemhanngildir (9 ekkium,skalhvertYaWsamvinnuflag,semhlutaW : stofnunevr;pskssamvinnuflagsmeWsamruna,lta X; kvWumumsamrunasamvinnuflagalgumYess ,< aWildarrkissemYaWheyrirundirenaWWrumkosti = gildandikvWumuminnrisamrunahlutaflaga \> lgumYessaWildarrkis. 0?   21.gr. @@  stWurfyrirYvaWm;tmlasamruna  P(A &0lgumaWildarrkiserhgtaWkveWaumaWsam `8B vinnuflagi,semlUturlgumYessaWildarrkis,s  C ekkiheimiltaWtakaYttstofnunevr;pskssam D vinnuflagsmeWsamrunaefYverm;tmltaflg d<E bruyfirvaldiaWildarrkinuWurenvottorWiW,sem F umgetur2.mgr.29.gr.,ergefiWt. G Slkm;tmliverWaaWeinssettframYeimforsend H umaWalmannahagsmunirkrefjist.Gefaskalkost x PI d;msmeWferWfyrirrtti. $!J   22.gr. 4" K  Forsendursamruna  D#L b1. J Framkvmdastj;rnireWastj;rnirsamrunaflag T$, M annaskulusemjasamrunatlun.0samrunatlun % N inniskaleftirfaranditilgreint: %!O a)0 J heitiogskrWskrifstofahverssamrunasamvinnu &"P flagsaukfyrirhugaWsheitisogskrWrarskrif h'@#Q stofuevr;pskasamvinnuflagsins, (#RJJ b)0  skiptihlutfallhlutaskrWustofnfogstaW ( greiWslufjrhW.EfhlutireruekkifyrirhendiY  nkvmskiptingeignaogjafnvirWiYeirrahlut X um,, c)0  skilmlarvarWandithlutunhlutaevr;pska < samvinnuflaginu, d)0  frhvaWadegirtturhluthafaevr;pskasam  vinnuflaginutilhlutdeildartekjuafgangi  | myndastogsrstkskilyrWivarWandiYannrtt,P ( e)0  frhvaWadegiviWskiptisamrunasamvinnuflag ` 8  annaskulifrWb;khaldisemviWskiptievr    ;pskasamvinnuflagsins,   f)0  srstkskilyrWieWakjrtengslumviWskulda   brfeWannurverWbrfenhlutisem,skv.66.gr., tL  veitaekkistWuflagsaWila,   g)0  hvaWarttindievr;pskasamvinnuflagiWveitir 0  eigendumYeirrahlutasemsrstkrttindifylgja   ogeigendumannarraverWbrfaenhlutaeWa `  hvaWarWstafanirsufyrirhugaWarYvsam 4  bandi, h)0  hvernhttmegiverndarttindilnardrottna  samrunasamvinnuflaga,t i)0  hvaWasrstkukjr,efumslkteraWrWa,bj;W  istYeimsrfrWingumsemskoWasamruna X0 tluninaeWaYeimsemsitjastj;rn,fram  kvmdastj;rneWaeftirlitsstj;rnsamruna  samvinnuflaganna,\4 j)0  samYykktirevr;pskasamvinnuflagsins,lD k)0  upplUsingarummlsmeWferWviWkvrWuntil |T hgunaraWildstarfsmannasamkvmttilskipun ( 2003/72/EB. 2.  Samrunasamvinnuflgingetatilgreintfleiriat  riWisamrunatluninni. h  3.  Lgin,semgildaumhlutaflg,aWYvervarWar x! samrunatlanir,gildahliWstWanhttumsamruna L$" samvinnuflagayfirlandamriviWmyndunevr # ;pskssamvinnuflags.  |$   23.gr. !%  SkUringarogrkfyrirsamrunatluninni  "& Stj;rneWaframkvmdastj;rnhverssamruna #' samvinnufyrirtkisskalsemjankvma,skriflega $X ( skUrsluYarsemsamrunatluninertskUrWogrk ,%!) studdfrlagaleguogefnahagslegusj;narmiWi,eink %!* umaWYvervarWarskiptihlutfallhluta.Hafisrstk &\"+ vandamlkomiWuppviWverWmtamatskaleinnig 0'#, fjallaWumYauskUrslunni. '#-   24.& x gr. (-  Birting  8. 1. J Lg,semgildaumhlutaflg,aWYvervarWar H / krfurumaWgera'x(samrunatlunopinbera,gilda 0 hliWstWanhttumllsamrunasamvinnuflgmeW x1 fyrirvaraumviWb;tarkrfuraWildarrkisinssemviW L$2 komandisamvinnuflagheyrirundir. 3 2. J ViWbirtingusamrunatluninnarlgbirtinga  4 blaWiskuluY;eftirfarandiatriWikomaframvarWandi  5 hvertsamrunasamvinnuflag: ` 86 a)0 J tegund,heitiogskrWskrifstofahverssamruna p H7 samvinnuflags, 8JJ b)0 J heimilisfangstaWarinseWastaWsetningskrrinnar , 9 semergeymslustaWurfyrirsamYykktirnarogll  : nnurskjlogupplUsingarvarWandihvertsam \ ; runasamvinnuflagogfrslunmerYeirriskr,0 <JJ c)0 J upplUsingarumtilhvaWarWstafanahefurveriW @ = gripiWsamrmiviW28.gr.tilaWlnardrottnar  > viWkomandiflagsgetineyttrttarsnsogheim p? ilisfangiWYarsemfmallarupplUsingarum D@ YrrWstafanirnendurgjalds,AJJ d)0 J upplUsingarumtilhvaWarWstafanahefurveriW B gripiWsamrmiviW28.gr.tilaWflagsaWilar C viWkomandisamvinnuflagsgetineyttrttarsns X0D ogheimilisfangiWYarsemfmallarupplUsing E arumYrrWstafanirnendurgjalds,FJJ e)0 J fyrirhugaWheitiogskrWskrifstofaevr;pska G samvinnuflagsins,lDHJJ f)0 J skilyrWinsemkvarWahvaWadagsamruninntek |TI urgildiskv.31.gr.(JJJ   25.gr. 8K  AWganguraWupplUsingum  H L q1. J HverflagsaWiliskaleigarttaWskoWaeftirfar X0M andiskjlskrWuskrifstofunnia.m.k.einummn N uWifyrirflagsfundinnYarsemtakakvrWunum O samrunann: \ 4P a)0 J samrunatluninasemgetiWerum22.gr.,l!DQJJ b)0 J rlegreikningsskilogskUrslurframkvmda |"TR stj;rnarsamrunasamvinnuflagannafrYremur (#S undangengnumfjrhagsrum,#TJJ c)0 J fjrhagsskUrslusemersaminsamrmiviWgild $ U andikvWiuminnrisamrunahlutaflagaaWsvo %h!V mikluleytisemslkrarskUrsluerkrafistYessum <&"W  kvWum, &"XJJ d)0  srfrWiskUrsluum& X  verWgildihlutasemthluta ( skiptumfyrireignir'X(samrunasamvinnuflgun  umeWaskiptihlutfalliWeinsogkveWiWerum X 26.gr.,, e)0  skUrslustj;rnareWaframkvmdastj;rnarsam < vinnuflagsinseinsogkveWiWerum23.gr. 2.  HverflagsaWiligetur,samkvmtbeiWniogn  endurgjalds,fengiWafritafskjlunum,semumgetur  | 1.gr.,eWardrttrYeimefhann;skareftirYv. P (   & x 26.gr. ` 8   SkUrsla;hWrasrfrWinga  p H  N1.  EinneWafleiri;hWirsrfrWingar,tilnefndiraf  X  samrunasamvinnuflagi,skulu'x` ]rannsakasamruna ,  tluninaaWYvervarWarhvertsamrunasamvinnu   flagsamrmiviWkvWi6.mgr.4.gr.ogafhenda \  flagsaWilunumskriflegaskUrslu. 0  2.  HeimilteraWsemjaeinaskUrslufyrirllsam @  runasamvinnuflgeflgaWildarrkjanna,semYau   heyraundir,leyfaYaW. p 3.  Lgin,semgildaumsamrunahlutaflagavarW  andirttindiogskyldursrfrWinga,gildahliW T, stWanhttumsamrunasamvinnuflg.    27.gr.   SamYykkisamrunatlunarinnar    %1.  Flagsfundurhverjusamrunasamvinnuflagi 0 skalsamYykkjasamrunatlunina.  2.  TilhgunaWildstarfsmannaaWevr;pskasam  vinnuflaginuskalkvrWuWsamrmiviWtilskipun p 2003/72/EB.Flagsfundurhverssamvinnuflags, D semtekurYttsamrunanum,geturskiliWsrrtttil  aWbindaskrninguevr;pskasamvinnuflagsinsYv t skilyrWiaWtilhguns,semYannigerkveWin,s H  staWfestmeWskUlausumhtti.     28.gr. !  GildandilgumstofnunmeWsamruna   " G1.  AWteknutillititilYessaWsamruninnnryfir $!# landamrigildalgaWildarrkjanna,semhvertsam !$ runasamvinnuflagfellurundir,einsogumsamruna |"T% hlutaflagavriaWrWa,aWYvervarWargslu (#& hagsmunaeftirtalinnaaWila: #' "0  lnardrottnasamrunasamvinnuflaga,$ ( "0  eigendaskuldabrfasamrunasamvinnuflaginu.%!) 2.  AWildarrkierheimilt,aWYvervarWarsamruna '"*  samvinnuflgsemltalgumYess,aWsamYykkja '#+ kvWiYvskyni& X  aWverndameWviWeigandihtti (+ flagsaWilasemleg'X(gjastgegnsamrunanum. ,   29.& x gr. -  AthugunmlsmeWferWviWsamruna  . f1. J GrannskoWaskalhvortsamruninnslgmtur, / aWYvervarWarY'xyYttimlsmeWferWarinnarsem 0 snertahvertsamrunasamvinnuflag,samrmiviW \ 41 lgumsamrunasamvinnuflagaaWildarrkinusem  2 samrunasamvinnuflagiWheyrirundirog,aWWrum  3 kosti,gildandikvWilgumYessaWildarrkisum ` 84 innrisamrunahlutaflaga.  5 2. J 0hverjuhlutaWeigandiaWildarrkiskald;mst;ll,  6 lgb;kandieWaannaWlgbrtyfirvaldgefatvott  7 orWtilstaWfestingarYvaWllumviWeigandigern tL 8 ingumogformsatriWumslokiWfyrirsamrunann.   9 3. J EfkveWiWerummlsmeWferWlgumaWildar 0 : rkis,semsamrunasamvinnuflagheyrirundir,um  ; hvernigstandaberiaWathugunogbreytingum ` < skiptihlutfallihlutaeWaumjfnunargreiWslurtil 4 = flagsaWilasemeruminnihluta,nYessaWkomiW > svegfyrirskrningusamrunans,skalYvaWeins d? beitaslkrimlsmeWferWaWhinsamrunasamvinnu 8@ flginaWildarrkjum,YarsemekkierkveWiWum A slkamlsmeWferW,staWfesti;tvrtt,umleiWogYau hB samYykkjasamrunatluninasamrmiviW1.mgr. <C 27.gr.,aWflagsaWilarYesssamrunasamvinnuflags D skulieigaYesskostaWnUtasrslkamlsmeWferW.0 lE slkumtilvikumgeturd;mst;ll,lgb;kandieWaann @F aWlgbrtyfirvaldgefiWtvottorWiW,semumgetur G 2.mgr.,jafnvelY;ttslkmlsmeWferWshafin.0 pH vottorWinuskalY;komaframaWmlsmeWferWinnis DI ekkilokiW.kvrWuns,semerniWurstaWamls J meWferWarinnar,skalverabindandifyriryfirtku tK samvinnuflagiWogallaflagsaWilaYess. H L   30.gr. X0M  Athugunlgmtisamruna  h@N 1. J Lgmtisamrunans,aWYvervarWarYannYtt xPO mlsmeWferWarinnarsemsnertirframkvmdsamrun $ P ansogstofnunevr;pskasamvinnuflagsins,skal  Q grannskoWaWafd;mst;li,lgb;kandaeWaWruyfir |!TR valdiaWildarrkinu,YarsemfyrirhugaWeraWskrW ("S skrifstofaevr;pskasamvinnuflagsinsverWi,semer "T YartilbrtaWgrannskoWalgmtisamrunasam #XU vinnuflagameWtillititilYessYttarog,aWWrum ,$ V kosti,samrunahlutaflaga. $ W 2. J 0Yessuskyniskalhvertsamrunasamvinnuflag %!X sendalgbrayfirvaldinuvottorWiW,semumgetur &l"Y 2.mgr.29.gr.,innansexmnaWafrYvaWYaWer @'#Z gefiWtsamtafritiafsamrunatluninnisemviW '#[ komandisamvinnuflaghefursamYykkt. (p$\ 3.  EinkumskalyfirvaldiW,semumgetur1.mgr., ( sjtilYessaWsamrunaflginhafisamYykktsam  runatlunmeWsamaorWalagiogaWtilhgunaWild X starfsmannahafiveriWkveWinsamkvmttilskipun , 2003/72/EB.  4.  Samayfirvaldskaljafnframtgangarskuggaum  aWevr;pskasamvinnuflagiWhafiveriWstofnaW l samrmiviWkrfurlgumaWildarrkisinsYarsem @  YaWhefurskrWaskrifstofu.     & x 31.gr.     Skrningsamruna     1.  Samruniflagaogstofnunevr;pskssamvinnu    flagskjlfariW'x skalkomatilframkvmdadaginn   semevr;pskasamvinnuflagiWerskrWsamrmi tL  viW1.mgr.11.gr.    2.  Evr;pskasamvinnuflagiWskalekkiskrWfyrren 0  gengiWhefurveriWfrllumformsatriWumsemum   getur29.og30.gr. `    32.gr. p  Birting   ^Birtaskaltilkynningufyrirhvertsamrunasamvinnu  flagumsamrunanneinsogmlterfyrirumlg d< umviWkomandiaWildarrkissamrmiviWlgum  samrunahlutaflaga.    33.gr.   hrifsamruna   1.  Samruni,semferframeinsogmlterfyrirum  fyrstaundirliWfyrstuundirgreinar19.gr.,hefur p eftirfarandirttarhrifsemverWasamtmis: D a)0  allareignirogskuldirhverssamvinnuflags,sem T, tekiWeryfir,frasttillgaWilanssemyfirtekur  YaW, b)0  flagsaWilarsamvinnuflagsins,semtekiWeryfir,   verWaflagsaWilarflagiyfirtkuaWilans,h@! c)0  samvinnuflgin,semtekineruyfir,verWaekki x P" lengurtil,$!# d)0  yfirtkulgaWilinntekuruppformevr;pskssam 4" $ vinnuflags."% 2.  Samruni,semferframeinsogmlterfyrirum #& WrumundirliWfyrstuundirgreinar19.gr.,hefur $t ' eftirfarandirttarhrifsemverWasamtmis: H% !( a)0  allareignirogskuldirsamrunasamvinnuflag X&0")  annafrasttilevr;pskasamvinnuflagsins,'"* b)0 J flagsaWilarsamruna& X  samvinnuflagannaverWa (* flagsaWilar'X(Eevr;pskasamvinnuflagsins,+JJ c)0 J samrunasamvinnuflginverWaekkilengurtil.,JJ 3. J XegarumeraWrWasamrunasamvinnuflagaog - lgaWildarrkiskveWaumaWfullngjaYurfitil x. teknumformsatriWumtilaWyfirfrslatiltekinna L$/ eigna,rttindaeWaskuldbindingaafhlfusamruna 0 samvinnuflagannatakigildigagnvartYriWjaaWila  |1 gildaYauformsatriWiogYeimskalfullngtannaW P (2 hvortafhlfusamrunasamvinnuflagannaeWaevr  3 ;pskasamvinnuflagsins& X YegarYaWhefurveriW  4 skrW.'X  T ,5 4. J RttindiogskyldurYeirrasamvinnuflaga,sem d < 6 eruYtttakendur,bWiaWYvervarWareinstakaog  7 sameiginlegarWningarskilmlaogskilyrWi,sem  8 byggjastlandslgum,venjuogeinstkumrWn h@ 9 ingarsamningumeWarWningarsambndumogeru  : gildiYegarskrninginferfram,skulufrasttilevr  ; ;pskasamvinnuflagsinsviWslkaskrningu. lD < Fyrstaundirgreiningildirekkiumrttfulltrastarfs |T= mannatilaWtakaYttaWalfundum,svWa-eWa (> deildarfundumsemkveWiWerum4.mgr.59.gr. ? 5. J XegarsamruninnhefurveriWskrWurskalevr @ ;pskasamvinnuflagiWYegarstaWtilkynnaflags hA aWilunumsamvinnuflagsins,semeryfirtekiW,umaW <B YeirhafiveriWskrWirflagsaWilaskrnaoghve C margahlutiYeireiga. lD   34.gr. |E  Lgmtisamrunans  F 1. J EkkierheimiltaWlUsasamruna,einsogkveWiW G erum1.mgr.2.gr.,;gildaneftiraWevr;pska pHH samvinnuflagiWhefurveriWskrW. I 2. J HafilgmtisamrunansekkiveriWgrannskoWaW ,J skv.29.og30.gr.geturYaWtalistmeWalgildra K stWnatilslitaevr;pskusamvinnuflagisam \L rmiviWkvWi74.gr. 0M   3.Yttur @ N  Breytingstarfandisamvinnuflags P!(O evr;psktsamvinnuflag  !P 35.gr.  #Q  MlsmeWferWumstofnunmeWbreytingu  $R 1. J MeWfyrirvaraum11.gr.skalbreytingsamvinnu ,%!S flagsevr;psktsamvinnuflagekkihafafrmeW %!T  srslitsamvinnuflagsinseWatilurWnUslgaWila. &\"U 2.  EkkimflytjaskrWask&   rifstofufreinuaWildar ( rkitilannarsskv.7.gr.umleiWogbreytinginkemur  til'(Rframkvmda. X 3.  Stj;rneWaframkvmdastj;rnsamvinnuflagsins h skalsemjabreytingatlunogskUrsluYarsemlaga < legirogefnahagslegirYttirbreytingarinnareru  skUrWirogrkstuddir,svooghrifhennaratvinnu l mlum,ogtilgreinthvaWaafleiWingarYaWhafifyrir @  flagsaWilaogstarfsmennaWtakauppformevr;psks   samvinnuflags.  p  4.  BirtaskalbreytingatluninaYannhttsem    mlterfyrirumlgumhversaWildarrkisa.m.k. T ,  einummnuWifyrirflagsfundinnsemerboWaWurtil    aWtakakvrWunumbreytinguna.   5.  Fyrirflagsfundinn,semumgetur6.mgr.,   skulu;hWirsrfrWingar,einneWafleiri,semhafa h@  veriWtilnefndireWasamYykktirafyfirvaldisviWi   d;mgslueWastj;rnsUsluaWildarrkinu,semevr   ;pskasamvinnuflagiWsembreytahlutaflag lD  heyrirundir,votta,aWbreyttubreytanda,aWreglurn   arbliW1.mgr.22.gr.hafiveriWvirtar.  6.  FlagsfundursamvinnuflagsinsskalsamYykkja  breytingartluninasamtsamYykktumevr;pska X samvinnuflagsins. , 7.  AWildarrkingetabundiWbreytingunaYvskilyrWi < aWhnnj;tistuWningsaukinsmeirihlutaatkvWa  eWassamYykktsamhlj;Wastj;rnarstofnunsam l vinnuflagsinssemveriWeraWbreytaYarsemYtt @ takastarfsmannaerskipulgW.  8.  Rttindiogskyldursamvinnuflagsins,sem  breyta,bWiaWYvervarWareinstakaogsam  eiginlegarWningarskilmlaog-skilyrWi,semleiWir T, aflandslgum,venjuogeinstkumrWningarsamn   ingumeWarWningarsambndumogerugildiYegar ! skrninginferfram,skulugrundvellislkrarskrn X0" ingarfrasttilevr;pskasamvinnuflagsins. #   III.KAFLI $  SKIPULAGEVR:PSKA $ % SAMVINNUFLAGSINS   & 36.gr. !'  Skipulagstofnana  "(  MeWYeimskilyrWum,semmlterfyrirumYessari $) reglugerW,skulueftirfarandistofnanirveraevr $ * ;pskusamvinnuflagi: X%0!+ a)0  flagsfundur,ogh&@", b)0  annaWhvorteftirlitsstj;rn& X Ԁogframkvmdastj;rn x'P#- (tvYttkerfi)eWa'Xx'stj;rn(einYttkerfi)eftirYv$(#. hvaWaformhefurveriWkveWiWsamYykktum (. flagsins./JJ   1.Y& D ttur 0  TvYttkerfi  1 37.gr. 2  Verkefniframkvmdastj;rnar,tilnefning  3 stj;rnarmanna   4 61. J Framkvmdastj;rninskalannastreksturevr  5 ;pskasamvinnuflagsins'DIogkomaframfyrirYess | T6 hndgagnvartYriWjuaWilumogmlarekstri.AW ( 7 ildarrkigeturkveWiWumaWframkvmdastj;ri  8 skuliberabyrgWdaglegristj;rnflagsinssmu  X 9 forsendumoggildaumsamvinnuflgsemhafa , : skrWarskrifstofuryfirrWasvWiYessaWildarrkis.  ; 2. J Eftirlitsstj;rninskalannasttilnefninguogbrott  < vikningustj;rnarmannseWa-mannaframkvmda l = stj;rn. @ > AWildarrkigeturhinsvegarkrafistYesseWaleyftaW P(? samYykktumflagsinssukvWiumaWstj;rnar @ maWureWamennframkvmdastj;rninnisutil A nefndireWaYeimvikiWfrflagsfundiogsmu T,B forsendumoggildaumsamvinnuflgsemerumeW C skrWarskrifstofuryfirrWasvWiYessaWildarrkis. D 3. J SamiaWilimekkisamtmiseigastifram E kvmdastj;rnogeftirlitsstj;rnsamaevr;pskasam h@F vinnuflags.Eftirlitsstj;rningeturhinsvegartnefnt G einnrsnumrWumtilaWtakastifram H kvmdastj;rnkomitilforfalla.SskalYvkjasti lDI eftirlitsstj;rninnimeWan.AWildarrkigeturtak J markaWgildistmaslkrarrWstfunar. K 4. J 0samYykktumevr;pskasamvinnuflagsinsskal L mlafyrirumfjldastj;rnarmannaframkvmda XM stj;rninnieWaumreglurtilaWkvarWaYannfjlda. ,N AWildarrkierhinsvegarheimiltaWkvarWalg O marks-og/eWahmarksfjldaYeirra. \P 5. J EfekkierkveWiWsrstaklegaumtvYttkerfi lQ aWYvervarWarsamvinnuflgmeWskrWarskrif @ R stofuryfirrWasvWiaWildarrkisgeturviWkomandi  S aWildarrkisamYykktviWeigandirWstafaniraWYver !pT varWarevr;psksamvinnuflg. D"U   38.gr. T#,V  FormennskaogfundarboWun d$< W framkvmdastj;rnarinnar  % X e1. J Framkvmdastj;rninkUssrformannreigin  &!Y rWumsamrmiviWsamYykktirnar. &"Z 2. J FormaWurinnskalboWatilfundarframkvmda '#[ stj;rninnisamkvmtskilyrWumsemmlterfyrir (`$\ umsamYykktunum,annaWhvortaWeiginfrumkvWi ( eWaaWbeiWnieinhversstj;rnarmanns.0slkribeiWni  skaltWtilgreinastWurfyrirboWunfundarins.Ef X ekkihefurveriWbrugWistviWslkribeiWniinnan15 , dagageturstj;rnarmaWureWamenn,sem;skuWu  eftirfundinum,boWaWtilhans. \   39.gr. l  Verkefnieftirlitsstj;rnar,  | tilnefningstj;rnarmanna  P ( '1.  Eftirlitsstj;rninhefureftirlitmeWstrfumfram ` 8  kvmdastj;rnarinnar.Hennier,fyrirsittleyti,ekki    heimiltaWstj;rnaevr;pskasamvinnuflaginu.Eftir    litsstj;rninnier;heimiltaWkomaframfyrirhnd d <  evr;pskasamvinnuflagsinsgagnvartYriWjuaWilum.   Hnskalkomaframfyrirhndevr;pskasamvinnu   flagsinsgagnvartframkvmdastj;rninnieWa h@  stj;rnarmnnumhennartengslumviWmlss;kneWa   samningagerW.   2.  Stj;rnarmenneftirlitsstj;rnarinnarskulutilnefnd   ireWaYeimvikiWfrflagsfundi.0samYykktunum |T mhinsvegartilnefnamennfyrstueftir ( litsstj;rnina.XettagildirmeWfyrirvaraumtilhgun  YtttkustarfsmannasemkveWinersamkvmt X tilskipun2003/72/EB. , 3.  :virkiraWilarmegaekkiskipameiraeneinn < fj;rWahlutastaeftirlitsstj;rn.  4.  0samYykktunumskalmlafyrirumfjldaYeirra  semsitjaeftirlitsstj;rninnieWaumreglurtilaW | kvarWaYannfjlda.AWildarrkigeturhinsvegar P( mltfyrirumfjldaYeirrasemsitjaeftirlitsstj;rn  evr;pskssamvinnuflags,semhefurskrWaskrif  stofuyfirrWasvWiYess,ogsamsetninguhennar T, eWaumlgmarks-og/eWahmarksfjldastj;rnar   manna. !   40.gr. "  RtturtilupplUsinga  # &1.  Framkvmdastj;rninskalgefaeftirlitsstj;rninni $ skUrslua.m.k.YriWjahvernmnuWumframvinduog  `% horfurviWskiptumevr;pskasamvinnuflagsinsmeW 4! & hliWsj;nafhverskonarupplUsingumumfyrirtki !' undirstj;rnevr;pskasamvinnuflagsinssemgtu "d( haftveruleghrifframvinduviWskiptumYess. 8#) 2.  AukYeirraregluleguupplUsinga,semumgetur H$ * 1.mgr.,skalframkvmdastj;rnintafarlaustkoma $ + framfriviWeftirlitsstj;rninahverskonarupplUs %x!, ingumumatburWisemtlamaWhafiumtalsverW L&$"- hrifevr;pskasamvinnuflagiW. &". 3.  Eftirlitsstj;rningeturkrafiWframkvmdastj;rn (#/ inaumhverjarYrupplUsingarsemhnYarfaW (/ haldatilaWsinnaeftirlitisamrmiviW1.mgr.39. 0 gr.AWildarrkigeturkveWiWumaWsrhverstj;rnar X1 maWureftirlitsstj;r& X narinnarskulieinnigeigakost ,2 'X,`+Yv. 3 4. J Eftirlitsstj;rninnierheimiltaWframkvmaeWa 4 ltaframkvmahverjarYrranns;knirsemkunna l5 aWreynastnauWsynlegartilaWhngetisinntskyld @ 6 umsnum.  7 5. J SrhveraWilieftirlitsstj;rninniskalhafartttil  8 aWskoWaallarupplUsingarsemhenniberast.  9   & h 41.gr.  :  FormennskaogfundarboWun  ; eftirlitsstj;rnarinnar 'h - tL < -1. J Eftirlitsstj;rninkUssrformannreiginrWum. \ = Hafihelmingurstj;rnarmannaveriWtilnefnduraf 0 > starfsmnnummeinungiskj;saformannrrWum  ? YeirrasemhafaveriWtilnefndirflagsfundi. ` @ 2. J FormaWurinnskalboWatilfundareftirlitsstj;rn pA innisamkvmtskilyrWumsemmlterfyrirum DB samYykktunum,annaWhvortaWeiginfrumkvWieWa C aWbeiWnia.m.k.einsYriWjahlutastj;rnarmannaeWa tD aWbeiWniframkvmdastj;rnarinnar.0beiWninni H E skulukomaframstWurnarfyrirhenni.Efengin F viWbrgWhafaorWiWviWslkribeiWniinnan15daga xG getaYeirsem;skuWueftirfundiboWaWtilhans. L$H   2.Yttur \4I  EinYttkerfi  lDJ 42.gr. |TK  Verkefnistj;rnar,tilnefningstj;rnarmanna  dL -21. J Stj;rninskalstUraevr;pskasamvinnuflaginuog tM komaframfyrirYesshndgagnvartYriWjuaWilumog H N mlarekstri.AWildarrkigeturkveWiWumaW O framkvmdastj;riskuliberabyrgWdaglegristj;rn xP flagsinssmuforsendumoggildaumsamvinnu L$Q flgsemhafaskrWarskrifstofuryfirrWasvWi R YessaWildarrkis.  |S 2. J 0samYykktumevr;pskasamvinnuflagsinsskal !T mlafyrirumfjldastj;rnarmannaeWaumreglurtil `"8U aWkvarWaYannfjlda.AWildarrkierhinsvegar  #V heimiltaWkvarWalgmarksfjldaog,efYrfkrefur, #W hmarksfjldastj;rnarmanna.:virkiraWilarmega d$< X ekkiskipameiraeneinnfj;rWahlutastastj;rn % Y inni. %!Z 0stj;rninniskulu&  hinsvegarveraa.m.k.Yrrstj;rnar &"[ mennefreglurumYtttkustarfsmannaeru x'P#\ samrmiviW'&=7tilskipun2003/72/EB. $(#] 3.  flagsfundiskaltilnefnamenntilsetustj;rn ( og,efkveWiWerumYaWsamYykktunum,vara  stj;rn.0samYykktunummhinsvegartilnefnamenn X fyrstustj;rnina.XettagildirmeWfyrirvaraum , tilhgunYtttkustarfsmannasemkveWinersam  kvmttilskipun2003/72/EB. \ 4.  EfekkierkveWiWsrstaklegaumeinYttkerfi l aWYvervarWarsamvinnuflgmeWskrWarskrif @  stofuryfirrWasvWiaWildarrkisgeturviWkomandi   aWildarrkisamYykktviWeigandirWstafaniraWYver  p  varWarevr;psksamvinnuflg. D     &  43.gr. T ,   BilmillifundaogrtturtilupplUsinga 'T ; d <  ;1.  Framkvmdastj;rninskalkomasamana.m.k. tL  YriWjahvernmnuWmeWmillibilisemkveWiWer    umsamYykktunumtilaWrWaframvinduoghorfur   viWskiptumevr;pskasamvinnuflagsins,aWteknu xP  tillititilhverskonarupplUsingaumfyrirtkiundir $  stj;rnevr;pskasamvinnuflagsinssemgtuhaft   veruleghrifframvinduviWskiptumYessefviW. |T 2.  Hverstj;rnarmaWurskalhafartttilaWskoWaall d arskUrslur,skjlogupplUsingarsemlagWarerufyrir 8 stj;rnina.    44.gr.   FormennskaogfundarboWunstj;rnarinnar   1?1.  Stj;rninkUssrformannreiginrWum.Hafi  helmingurstj;rnarmannaveriWtilnefndurafstarfs  mnnummeinungiskj;saformannrrWumYeirra lD semhafaveriWtilnefndirflagsfundi.  2.  FormaWurinnskalboWatilstj;rnarfundarsam ( kvmtskilyrWumsemmlterfyrirumsamYykkt  unum,annaWhvortaWeiginfrumkvWieWaaWbeiWni X a.m.k.einsYriWjahlutastj;rnarmanna.0beiWninni ,  skulukomaframstWurnarfyrirhenni.Efengin ! viWbrgWhafaorWiWviWslkribeiWniinnan15daga \" getaYeirsem;skuWueftirfundiboWaWtilhans. 0#   3.Yttur @ $  Reglursemerusameiginlegar P!(% einYttaogtvYttakerfinu  !& 45.gr.  #'  Skipunartmi  $( :C1.  Stj;rnarmennstj;rnarstofnunumevr;pskrasam ,%!) vinnuflagaskulutilnefndirtilkveWinstmasem %!* mlterfyrirumsamYykktumflagsins,Y;eigi &\"+ lengurentilsexra. 0'#, 2.  MeWfyrirvaraumtakmarkanir,semkannaWvera @($- mltfyrirumsamYykktunum,skalheimiltaW (- endurtilnefnaaWila,& X einusinnieWaoftar,tilkveWins . tmasemkvarWaWur'XFersamrmiviW1.mgr. X/   46.gr. h0  SkilyrWifyrirsetustj;rnarstofnun  x1 F1. J SamYykktirevr;pskssamvinnuflagsgetaheim 2 ilaWflagi,skilningi48.gr.sttmlans,aWeigasti \ 43 einhverriafstj;rnarstofnunumYess,aWYvtilskildu  4 aWslktstrWiekkigegnkvWumlagaumsam  5 vinnuflg& X aWildarrkinuYarsemevr;pskasam ` 86 vinnuflagiWhefurskrWaskrifstofu.'X` H  7 XaWflagskaltilnefnaeinstaklingsemfulltrasinn  8 tilaWgegnaskyldumsnumviWkomandistj;rn.  9 FulltrinnskalhltasmuskilyrWumoghafasmu tL : skyldurogefhannttipers;nulegastistj;rninni.   ; 2. J EnginnaWilimeigastistj;rnarstofnunevr 0 < ;pskssamvinnuflagseWaverafulltriflagsaWila  = skilningi1.mgr.efhanntelst: ` > "0 J vanhfur,samkvmtlgumaWildarrkisins,Yar p? semevr;pskasamvinnuflagiWhefurskrWa D@ skrifstofu,tilaWstarfasamsvarandistj;rnsam A vinnuflagssemheyrirundirlgYessaWildar tB rkis,eWaH CJJ "0 J vanhfur,grundvellid;msrskurWareWastj;rn X0D valdskvrWunaraWildarrki,tilaWstarfa E samsvarandistj;rnsamvinnuflagssemheyrir F undirlgaWildarrkis.\4GJJ 3. J 0samYykktumevr;pskasamvinnuflagserhgt, lDH samrmiviWlgumsamvinnuflgaWildarrkinu, I aWmlafyrirumsrstkskilyrWifyrirkjrgengi J flagsaWilasemerufulltrarstj;rnarinnar. pHK   47.gr. XL  UmboWfulltraogbyrgW hM evr;pskasamvinnuflagsins  <N O1. J EftveimureWafleiriflagsaWilumerveittheim L$O ildtilaWverafulltrarevr;pskasamvinnuflagsins P gagnvartYriWjaaWilasamrmiviW1.mgr.37.gr.  |Q og1.mgr.42.gr.skuluYessirflagsaWilarfarameW P!(R Yheimildsameiginlega,nemalgaWildarrkisins, !S Yarsemevr;pskasamvinnuflagiWhefurskrWa "T skrifstofu,leyfiaWkveWiWsumannaWsamYykkt T#,U unum,enYvtilvikierunntaWberafyrirsigslkt $V kvWigagnvartYriWjuaWilumefYaWhefurveriW $ W gertopinbertsamrmiviW5.mgr.11.gr.og12.gr. X%0!X 2. J Gerningarstj;rnaevr;pskrasamvinnuflagaeru h&@"Y bindandifyrirYaWgagnvartYriWjuaWilum,einnig '"Z YegarYessirgerningareruekkisamrmiviWmark '#[ miWevr;pskasamvinnuflagsins,nemaYessirgern l(D$\ ingarsuutanrammaYeirraheimildasemstj;rnirnar ( hafaeWamegahafasamkvmtlgumaWildarrkisins  Yarsemevr;pskasamvinnuflagiWhefurskrWa X skrifstofu.AWildarrkingetaY;kveWiWumaW , evr;pskasamvinnuflagiWsekkibundiWafslkum  gerningumsuYeirutanrammamarkmiWaevr;pska \ samvinnuflagsinsefflagiWfrirsnnuraWYriWji 0 aWilihafivitaWaWgerningurinnvriutanramma  markmiWannaeWagtiekki,miWaWviWaWstWur,  ` hafaveriW;kunnugtumYaW;birtingsamYykkta,ein 4   ogsr,erekkingilegsnnunYess.    3.  Aldreimberafyrirsig,gagnvartYriWjaaWila,    takmarkanirvaldistj;rnaevr;pskasamvinnu  t  flagsinssemeigar;tsnasamYykktumYesseWa H  kvrWunumlgbrrastj;rnaYessjafnvelY;ttYr   hafiveriWgerWaropinberar. x  4.  AWildarrkigeturmltfyrirumaWsamYykktum   megiveitaeinumaWila,eWanokkrumsaman,umboW \4  tilaWkomaframfyrirhndevr;pskasamvinnu   flags.SlklggjfgeturmltfyrirumaWunntsaW   berafyrirsigslktkvWisamYykktunumgagnvart `8 YriWjaaWilaaWYvtilskilduaWYaWvarWialmenna   fyrirsvarsheimild.kvWi12.gr.skulugildaumYaW  hvortunntsaWberafyrirsigslktkvWigagnvart d< YriWjaaWilaeWaekki.    48.gr.    AWgerWirsemkrafisterheimildarfyrir  0 \1.  0samYykktumevr;pskssamvinnuflagsskalvera @ skryfirYrtegundirviWskiptaYarsemkrafister:  "0  tvYttakerfinu,heimildarsemframkvmda  stj;rninfrfreftirlitsstj;rneWaflagsfundi, "0  einYttakerfinu,;tvrWrarkvrWunarstj;rn  arinnareWaheimildarfrflagsfundi.d<  2.  kvWi1.mgr.gildameWfyrirvaraum47.gr. tL! 3.  AWildarrkigeturY;kveWiWfyrirhvaWategundir \" viWskiptaYurfiheimildoghvaWastj;rnarstofnun 0# skuliveitaheimildinaogverWurYaWaWkomafram $ samYykktumevr;pskrasamvinnuflagasemeru  `% skrWyfirrWasvWiYessog/eWakveWiWumYaW 4! & aWtvYttakerfinugetieftirlitsstj;rninsjlfkveW !' iWfyrirhvaWategundirviWskiptahafaYurfiheimild. "d(   49.& x gr. #t)  TrnaWarkvW  $ * laXeirsemsitjastj;rnarstofnunumevr;pskssam %!+ vinnuflagserubundnir'x#aYeirriskyldu,jafnveleftiraW h&@", YeirhafaltiWafstrfum,aWltaekkiuppineina '"- vitneskjusemYeirkunnaaWbayfirvarWandievr '#. ;pskasamvinnuflagiWsemgtiskaWaWhagsmuni l(D$/ flagsinseWaflagsaWilaYess,nemaYvaWeinsaW (/ kvWilandslagaumsamvinnuflgkrefjistYesseWa 0 leyfiaWslkarupplUsingarsultnarteWaYaWs X1 Ygualmannahagsmuna. ,2   50.gr. <3  Starfshttirstj;rnarstofnana  L$4 d1. J EfekkierkveWiWumannaWreglugerWYessari \ 45 eWasamYykktunumskuluinnrireglurumlykt  6 unarhfiogkvarWanatkustj;rnarstofnunumevr  7 ;pskrasamvinnuflagaverasemhrsegir: ` 88 a)0 J lyktunarhfi:a.m.k.helmingurYeirra,semsitja p H9 stj;rnoghafaatkvWisrtt,skalveraviWstaddur  : eWaeigafulltrafundinum, ;JJ b)0 J kvarWanataka:meirihlutiYeirra,semsitja  < stj;rn,hafaatkvWisrttogeruviWstaddireWa \ = eigafulltrafundinum.0 >JJ Fjarverandistj;rnarmenngetatthlutaWkvarWana @ ? tkumeWYvveitaWrumstj;rninnieWastaWgengl  @ um,semtilnefndirvoruhanasamatma,umboW pA sitt. DB 2. J EfenginkvWiYaraWltandierusamYykktum T,C flagsinsskalformaWurhverrarstj;rnarfarameW D oddaatkvWiYegaratkvWifallajafnt.EnginkvWi E gagnstWYessumegaverasamYykktunumef X0F helmingurYeirrasemeigastieftirlitsstj;rninni G erufulltrarstarfsmanna. H 3. J XegarkveWiWerumYtttkustarfsmannasam I rmiviWtilskipun2003/72/EBgeturaWildarrki lDJ kveWiWumaWlyktunarhfifundaogkvarWana K takafundumeftirlitsstj;rnarinnarskuli,Yrttfyrir L kvWi1.og2.mgr.,hWgildandireglumumsam pHM vinnuflglgumhlutaWeigandiaWildarrkisog N meWsmuskilyrWum. O   51.gr. P  EinkarttarbyrgW  Q %m0samrmiviWkvWilagaumsamvinnuflgaW R ildarrkinuYarsemevr;pskasamvinnuflagiWer  |S meWskrWaskrifstofuskuluYeirsemeigasti P!(T framkvmdastj;rn,eftirlitsstj;rneWastj;rnevr;pska !U samvinnuflagsinsberabyrgWtapieWaskaWasem "V flagiWverWurfyrirvegnaYessaWYeirhafaekki T#,W sinntlagaskyldum,samYykktumeWaWrumskuld $X  bindingumsemfylgjastrfumYeirra. $ Y   &   4.Yttur (  Flagsfundur  8 52.gr. H   ValdsviW '( p X0 pFlagsfundurskaltakakvarWanirummlefnisem h@ hannbereinnbyrgWsamkvmt:   a)0  YessarireglugerW,eWa$  b)0  lggjfaWildarrkisinsYarsemevr;pskasam 4  vinnuflagiWermeWskrWaskrifstofuogsem   hefurveriWsamYykktsamkvmttilskipun  d  2003/72/EB.8   EnnfremurskalflagsfundurtakakvarWanirum H  mlsemerubyrgWaWalfundarsamvinnuflags,   semheyrirundirlgaWildarrkisinsYarsemevr x  ;pskasamvinnuflagiWermeWskrWaskrifstofu, L$  annaWhvortsamkvmtlgumYessaWildarrkiseWa   samYykktumevr;pskasamvinnuflagsinssamrmi |  viWYaulg. P(   53.gr. `8  Framkvmdflagsfunda  pH tMeWfyrirvaraumreglurYr,semmlterfyrirum X YessumYtti,gildalgumsamvinnuflgaW , ildarrkinu,Yarsemevr;pskasamvinnuflagiWhefur  skrWaskrifstofu,umskipulagogframkvmdf \ lagsfundaogatkvWagreiWslurYeim. 0   54.gr. @  Flagsfundir  P( v1.  Haldaskalflagsfundevr;pskusamvinnuflagi `8 minnsteinusinnihverjualmanaksri,innansex   mnaWafrlokumfjrhagsrsYessnemalgum  samvinnuflgsemsinnasamskonarstarfsemi d< aWildarrkinu,Yarsemevr;pskasamvinnuflagiWer  meWskrWaskrifstofu,kveWiumtWarifundi.   AWildarrkigeturhinsvegarkveWiWumaWhalda h@! megifyrstaflagsfundhvenrsemerfyrstu18  " mnuWunumeftirstofnunevr;pskssamvinnuflags.  # 2.  Framkvmdastj;rn,stj;rn,eftirlitsstj;rneWaaWr !$ arstj;rnarstofnanireWalgbryfirvldgetahvenr |"T% semerboWaWtilflagsfundarsamrmiviWlandslg (#& umsamvinnuflgaWildarrkinuYarsemevr;pska #' samvinnuflagiWhefurskrWaskrifstofu. $X ( Framkvmdastj;rninnierskyltaWboWatilflags ,%!) fundarefeftirlitsstj;rninferframYaW. %!* 3.  dagskrflagsfundar,semhaldinnereftiraW &"+ fjrhagsrilUkur,skala.m.k.verasamYykktrlegra 'l#, reikningsskilaogrWstfunhagnaWar. @($- 4. J flagsfundinumerhgtaWkveWaaWboWaW (- verWitilannarsfundarogkveWadagsetninguog . dagskrYessfundar. X/   55.gr. h0  FundurboWaWurafminnihlutaflagsaWila  x1 }FlagsaWilarevr;pskssamvinnuflags,samanlagt 2 fleirien5000,eWasemrWayfira.m.k.10%af \ 43 heildarfjldaatkvWa,getakrafistYessaWboWaW  4 verWitilflagsfundarevr;pskasamvinnuflaginu  5 ogsamiWdagskrfundarins.0samYykktunumer ` 86 heimiltaWlkkaframangreindahlutfallstlu.  7   &  56.gr.  8  FundarboW '  , 9 1. J BoWaskaltilflagsfundarmeWskriflegufundar < : boWisemsentereftirtiltkumleiWumtilallrasem  ; eigarttaWsitjaaWalfundevr;pskasamvinnu l < flagsinssamrmiviW1.og2.mgr.58.gr.og @ = kvWisamYykktanna.BoWamtilfundarinsmeW  > YvaWbirtafundarboWopinberutgfuritievr;pska p? samvinnuflagsins. D@ 2. J 0fundarboWiflagsfundarskulukomafram T,A a.m.k.eftirfarandiupplUsingar: B "0 J heitiogskrWskrifstofaevr;pskasamvinnu C flagsins,DJJ "0 J fundarstaWur,dagsetningogfundartmi,EJJ "0 J efviW,umhverskonarflagsfunderaWrWa,FJJ "0 J dagskrYarsemfundarefnierutilgreindsamt G tillgumaWkvrWunum.pHJJ 3. J AWminnstakosti30dagarskululWafrdeginum I YegarfundarboWiW,semumgetur1.mgr.,ersenttil T,J dagsinsYegarfundurinnerhaldinn.Xennantmam K stytta15dagaYegarmikiWliggurviW.Xegar4.mgr. L 61.gr.erbeitt,aWYvervarWarkrfurum X0M lyktunarhfi,mstyttatmannmillifyrstaog N annarsfundar,semhaldinnertilaWrWasmu O dagskrrml,samrmiviWlgaWildarrkisinsYar \ 4P semevr;pskasamvinnuflagiWhefurskrWaskrif !Q stofu. !R   57.gr. "S  ViWbturviWdagskr  #T ćFlagsaWilarevr;pskssamvinnuflags,samanlagt $ U fleirien5000,eWasemrWayfira.m.k.10%af %h!V heildarfjldaatkvWa,getakrafistYessaWviWb;tar <&"W liWir,einneWafleiri,suteknirdagskrflagsfund &"X ar.0samYykktunumerheimiltaWlkkaframan 'l#Y greindahlutfallstlu. @($Z   58.gr. (  FundarmennogYeirsemfarameWumboW  8 1.  AllirflagsaWilarhafartttilaWtakatilmlsog H  greiWaatkvWiflagsfundumumefnisatriWinsem  erudagskr. x 2.  Xeirsemeigastistofnunumevr;pskssam  vinnuflags,eigendurverWbrfa,annarraenhlutaog \ 4 skuldabrfaskilningi64.gr.,og,efheimilderfyrir   YvsamYykktunum,hversaWiliannarsemrtt   Yvsamkvmtlgumrkisins,Yarsemevr;pska ` 8  samvinnuflagiWhefurskrWaskrifstofu,msitjaf    lagsfundnatkvWisrttar.    3.  AWili,semhefuratkvWisrtt,skaleigarttYv   aWtilnefnamanntilaWfarameWumboWsittflags tL  fundisamrmiviWmlsmeWferWsemmlterfyrir    umsamYykktunum.   0samYykktunumskalmlafyrirumhmarksfjlda   aWilasemeinnmaWurgeturfariWmeWumboWfyrir. `  4.  0samYykktunumerhgtaWheimilaatkvWa p greiWslumeWp;stieWarafrnaatkvWagreiWsluen D YvtilvikiskalmlafyrirumnauWsynlegamls  meWferW. t   59.gr.   AtkvWisrttur   J1.  HverflagsaWilievr;pskusamvinnuflagiskal  hafaeittatkvWintillitstilYesshvemargahluti xP hann. $ 2.  EflgaWildarrkisins,Yarsemevr;pskasam 4  vinnuflagiWhefurskrWaskrifstofu,leyfaerhgtaW  kveWaumYaWsamYykktunumaWfjldiatkvWa, d semflagsaWilirWuryfir,skulikvarWastafannarri 8 aWildhansaWstarfsemisamvinnuflagsinsen  stofnfjrframlagihans.XettaatkvWamagngetur h  veriWmestfimmatkvWiflagsaWilaeWa30%af <! heildaratkvWisrtti,hvortheldurerlgra. " EflgaWildarrkisins,Yarsemevr;pskasamvinnu # flagiWhefurskrWaskrifstofu,leyfageturevr;pskt  |$ samvinnuflag,semstundarfjrmla-eWavtrygg P!(% ingastarfsemi,kveWiWumYaWsamYykktumsnum !& aWatkvWafjldiflagsaWilaskulikvarWastafYtt "' tkuYeirrastarfsemisamvinnuflagsins,Y.m.t. T#,( hluturYeirrastofnfevr;pskasamvinnuflagsins. $) XettaatkvWamagngeturmestveriWfimmatkvWi $ * flagsaWilaeWa& X 20%afheildaratkvWisrtti,hvort X%0!+ heldurer'XX%lgra. &!, EflgaWildarrkisins,Yarsemevr;psktsamvinnu '"- flaghefurskrWaskrifstofu,leyfagetaevr;psk '#. samvinnuflg,YarsemmeirihlutiflagsaWilaeru l(D$/ samvinnuflg,kveWiWumYaWsamYykktumsn (/ um,aWatkvWafjldiflagsaWilaskulikvarWastaf 0 YtttkuYeirrastarfsemisamvinnuflagsins,Y.m.t. X1 hluturYeirrastofnfevr;pskasamvinnuflagsins ,2 og/eWafjldiflagsaWilahverrieininguYess. 3 3. J AWYvervarWaratkvWisrttsemthlutam 4 samYykktumtil;virkraflagsaWila(fjrfesta)skal l5 evr;pskasamvinnuflagiWhltalgumaWildarrkis @ 6 insYarsemevr;pskasamvinnuflagiWhefurskrWa  7 skrifstofu.:virkirflagsaWilar(fjrfestar)getaY;  p8 ekkirWiWsamanlagtyfir& X meiraen25%afheildar D 9 atkv'XD fWisrtti.  : 4. J EflgaWildarrkisins,Yarsemevr;pskasam  ; vinnuflaghefurskrWaskrifstofu,leyfa,viWgildis  < tkuYessararreglugerWar,erheimiltaWkveWaum X0 = YaWsamYykktumevr;pskasamvinnuflagsins  > hvernigYtttkufulltrastarfsmannaflagsfundum  ? skulihttaWeWasvWa-eWadeildarfundum,aWYv \4 @ tilskilduaWfulltrarstarfsmannarWiekkisamanlagt  A yfirmeiraen15%afheildaratkvWisrtti.Srttur  B fellurniWurumleiWogskrWskrifstofaevr;pska `8C samvinnuflagsinserflutttilaWildarrkisYarsem  D ekkierkveWiWumslkaYtttkulandslgum. E   60.gr. F  RtturtilupplUsinga  G \1. J AllirflagsaWilar,sem;skaeftirYvaWalfundi, H skulueigarttupplUsingumfrframkvmdastj;rn lI innieWastj;rninniummlefnievr;pskasamvinnu @J flagsinsvarWandiYliWisemflagsfundurhefur K heimildtilaWtakakvrWunumsamrmiviW1. pL mgr.61.gr.UpplUsingarskuluveittarviWkomandi DM flagsfundieftirYvsemunnter. N 2. J Framkvmdastj;rnineWastj;rningeturYvaW O einsneitaWaWveitaslkarupplUsingaraW: P "0 J lkursuYvaWYaWskaWievr;pskasamvinnu Q flagiWverulega,h@RJJ "0 J YaWsamrUmistekkilagaskylduumtrnaWarkvaW xPS iraWltaYruppi.$ TJJ 3. J FlagsaWili,semsynjaWerumupplUsingar,getur 4! U krafistYessaWbeiWnihansogstWurfyrirsynjun !V innisuskrWfundargerWflagsfundarins. "dW 4. J FlagsaWilarskulu,10dagafyrirflagsfundinn #tX YarsemtekinverWurkvrWunumlokfjrhagsrs H$ Y ins,hafaaWgangaWefnahagsreikningi,rekstrarreikn $ Z ingiogathugasemdummeWYeim,skUrslufram %x![ kvmdastj;rnar,niWurstWumendurskoWunarviW L&$"\ eigandiaWilareikningunumog,YegarumeraW &"] rWam;Wurfyrirtkiskilningitilskipunar83/349/ '|#^ EBE,samstWureikningsskilum. P(($_   61.gr. (  kvarWanir  8 <1.  FlagsfundurgeturlyktaWumliWidagskr H  fundarins.FlagsfundurgetureinnigfjallaWumog  samYykktlyktanirumliWisemminnihlutiflags x aWilahefurbttviWdagskrfundarinssamrmiviW L$ 57.gr.  2.  Flagsfundur&  tekurkvarWanirmeWmeirihluta   greiddraoggildraatkvWaflagsaWilasemsitja   fundinneWa' fulltraYeirra. ` 8  3.  &  0samYykktunumskalmlafyrirumreglurum p H  lyktunarhfiogmeirihlutasemgildaskuluf    lagsfundum.'p    EfsmguleikiergefinnsamYykktumevr;pska   samvinnuflagsinsaWveitafjrfestum(;virkumaWil \  um)flagsaWildeWathlutaatkvWumsamkvmt 0  stofnfjrframlagievr;pskusamvinnuflagisem   stundarfjrmla-eWavtryggingastarfsemi,skal `  einnigmlafyrirumsrstakarreglurumlyktunar 4  hfisamYykktunumaWYvervarWaraWraflags  aWilaenfjrfesta(;virkaaWila)eWaflagsaWilasem d hafaatkvWisrttsamkvmthlutafjreignevr;psku 8 samvinnuflagisemstundarfjrmla-eWavtrygg  ingastarfsemi.AWildarrkjunumerfrjlstaWsetja h lgmarksviWmiWunfyrirslkarsrstakarreglurum < lyktunarhfifyrirevr;psksamvinnuflgsemhafa  skrWaskrifstofuyfirrWasvWiYeirra. l 4.  FlagsfundurgeturYvaWeinsbreyttsamYykkt | unumfyrstaskiptisemhannkemursamanaWf P( lagsaWilar,semsitjafundinneWaeigaYarfulltra,  sua.m.k.helmingurallraflagsaWilaYeimdegi  semaWafundurinnerhaldinnog,sboWaWtilannars T, fundarmeWsmudagskr,erekkigerWkrafaum   lyktunarhfi. ! 0tilvikum,semumgeturfyrstuundirgrein,verWa " a.m.k.tveirYriWjuhlutargildraoggreiddraatkvWa h@# aWverameWatkvWi,nemaYessskrafistgildandi $ lgumumsamvinnuflgaWildarrkinuYarsem % evr;pskasamvinnuflagiWhefurskrWaskrifstofuaW l D& meirihlutiatkvWashrrahlutfall. !'   62.&  gr. ("(  FundargerW  8#) 1.  RitaskalfundarferW'("llumflagsfundum.0 H$ * fundargerWinniskulukomaframa.m.k.eftirfarandi $ + upplUsingar: %x!, "0  fundarstaWurogdagsetningfundarins,&"- "0  lyktanirsemsamYykktarvoru,'#. "0 J niWurstWuratkvWagreiWslu.(.JJ 2. J MeWfundargerWinniskalfylgjaskryfirfundar 8/ menn,skjlvarWandifundarboWtilflagsfundarog 0 skUrslursemflagsaWilumeruafhentartengslum h1 viWdagskrrliWi. <2 3. J GeymaskalfundargerWinaogfylgiskjlhennar L$3 a.m.k.fimmr.AllirflagsaWilargetafengiWafrit 4 affundargerWinniog& X fylgiskjlunum,efYeir;ska  |5 eftirYv,gegngreiWslu'X umsUslukostnaWar. P (6 4. J Fundarstj;riskalundirritafundargerWina. ` 87   &  63.gr. p H8  Deildar-eWasvWafundir 'p   X 9 1. J Efevr;pskasamvinnuflagiWstundarmismun h : andistarfsemieWastundarstarfsemifleirieneinu < ; landsvWieWahefurmargarstarfsstWvareWaeff  < lagsaWilarerufleirien500erhgtaWkveWaum l = YaWsamYykktunumaWhaldnirsudeildar-eWa @ > svWafundireflandslgviWkomandiaWildarrkis  ? leyfa.0samYykktunumskalkveWiWumskiptingu p@ deildireWasvWiogfulltrafjldaYeirra. DA 2. J deildar-eWasvWafundumskalkj;safulltra T,B tilfjgurraraaWhmarkinemaumboWiWsaftur C kallaWWurenstmierliWinn.Fulltrar,semYann D igerukjrnir,skulusitjaaWalfundevr;pskasam X0E vinnuflagsinsfyrirhndYeirrardeildareWaYess F svWissemYeirerufulltrarfyrirogskuluYeirgefa G umbj;WendumsnumskUrsluumniWurstWurflags \4H fundarins.kvWin4.YttiIII.kaflagildaum I framkvmddeildar-ogsvWafunda. J   IV.KAFLI K  BTGFAHLUTASEMVEITA L SRSTKKJR  XM 64.gr. hN  VerWbrf,nnurenhlutirogskuldabrf, xO semveitasrstkkjr  L$P 1. J 0samYykktumevr;pskasamvinnuflagserhgt \ 4Q aWkveWaumtgfuskuldabrfaeWaannarraverW !R brfaenhluta,eneigendurslkrabrfaskuluekki !S hafaatkvWisrtt.JafntflagsaWilarsemaWrirgeta `"8T skrWsigfyrirYeim.KaupYeimveitirekkistWu  #U flagsaWila.0samYykktunumskaleinnigmlafyrir #V ummlsmeWferWviWinnlausn. d$< W 2. J HeimilteraWltaeigendurverWbrfaeWaskulda t%L!X brfa,semumgetur1.mgr.,nj;tasrstakrakjara  &!Y samrmiviWsamYykktirnareWaskilyrWisemmlter &"Z fyrirumYegarYauerugefint. x'P#[ 3. J HeildarnafnvirWiverWbrfaeWaskuldabrfa,sem (`$\ umgetur1.mgr.,mekkiverahrraenstala ( semmlterfyrirumsamYykktunum.  4.  0samYykktunumerhgtaWkveWaumsrstaka  fundieigendaverWbrfaeWaskuldabrfa,semum h getur1.mgr.,meWfyrirvaraumrttYeirratilaW < sitjaflagsfundinnsemkveWiWerum2.mgr.58.  gr.SlkurfundurgeturskilaWlitivarWandikvarW l anir,semaWtakaflagsfundiumrttindioghags @  munislkraeigenda,ogtilnefntfulltratilaWkynna   YaWflagsfundi.  p  litiW,semumgeturfyrstuundirgrein,skalskrW    fundargerWflagsfundar. T ,    V.KAFLI d <   RVSTFUNHAGNAVAR  tL  65.gr. \   Lgbundinnvarasj;Wur  l  51.  MeWfyrirvaraum;frvkjanleglagakvWiskal |  samYykktunummlafyrirumreglurumrWstfun P( tekjuafgangsfyrirhvertfjrhagsr.  2.  0samYykktunumskalgerWkrafaumaWhlutiaf   slkumtekjuafgangislagWurlgboWinnvarasj;W,  erkomiWverWif;t,WurenafgangierrWstafaW d< nUjanleik.  XangaWtillgbundinnvarasj;Wurnemursmufjr   hWogstofnfnu,semumgetur2.mgr.3.gr.,  verWurfjrhWin,semlgWerhann,aWnemaa.m.k. xP 15%aftekjuafgangifjrhagsrsins,aWfrdregnutapi $ semhefurveriWfluttfrfyrrari.  3.  AWilar,semsegjasigrevr;pskasamvinnuflag  inu,skuluekkieiganeinakrfutilfjrsemlagthef d urveriWlgbundnavarasj;WinnmeWYessumhtti. 8   66.gr. H   ArWur  X0  HeimilteraWkveWaumYaWsamYykktunumaW h@! arWursgreiddurtilflagsaWilahlutfalliviWviW  " skiptiYeirraviWevr;pskasamvinnuflagiWeWaY  # Yj;nustusemYeirhafainntafhendifyrirYaW. l!D$   67.gr. |"T%  RWstfuntekjuafgangs  #d& 81.  HagnaWurtilthlutunarersfjrhWsemeftir $t ' stendurYegarbiWeraWdragafrgreiWslulg H% !( bundinnvarasj;W,arWgreiWslurogyfirfrttapfr %!) fyrrirumaWviWbttumtekjuafgangi,semhefur &x"* veriWyfirfrWurfrfyrrari,ogfjrhWumsemhafa L'$#+ veriWrvarasj;Wum. '#, 2. J flagsfundi,Yarsemreikningarfjrhagsrsins (, erulagWirfram,mrWstafatekjuafgangiYannhtt - ogYeimhlutfllumsemmlterfyrirumsam X. Yykktunum,einkum: ,/ "0 J aWfrahannyfirnstafjrhagsr,<0JJ "0 J leggjahannlgbundinnvarasj;WeWaannan L$1 skyldubundinnvarasj;W,2JJ "0 J aWveitaarWiafinnborguWustofnfoggildi  3 stofnfjr,semstaWgreiddurereWagreiddurhlut  4 um.` 85JJ 3. J & X 0samYykktunummeinnigkveWaumbannviW p H6 thlutun.'Xp `  7   VI.KAFLI , 8  RLEGREIKNINGSSKILOG < 9 SAMSTVUREIKNINGSSKIL   : 68.gr.  ;  GerWrlegrareikningsskilaog  < samstWureikningsskila  = 1. J AWYvervarWargerWrlegrareikningsskilaog, > eftiratvikum,gerWsamstWureikningsskila,samt pH? meWfylgjandirsskUrslu,svoogumendurskoWun @ Yeirraogbirtingu,skalevr;psktsamvinnuflag A heyraundirlagakvWiaWildarrkisins,Yarsemf tLB lagiWermeWskrWaskrifstofu,semsetterutilfram  C kvmdartilskipunum78/660/EBEog83/349/EBE. D AWildarrkigetaY;kveWiWumbreytingarkvW xPE umlandslagatilframkvmdarYeimtilskipunumsvo $F aWtekiWstillittilsreinkennasamvinnuflaga. G 2. J Efevr;pskusamvinnuflagiberekkiskyldatil, H samkvmtlgumaWildarrkisinsYarsemflagiW dI hefurskrWaskrifstofu,aWbirtareikningsskil,eins 8J ogkveWiWerum3.gr.tilskipunar68/151/EBE, K skalevr;pskasamvinnuflagiWa.m.k.sjtilYessaW hL almenningurhafiaWgangaWskjlum,tengdumrleg <M umreikningsskilum,skrWriskrifstofusinni.Afrit N afYessumskjlumskuluafhentef;skaWereftirYv. lO Gjaldfyrirslkafritskalekkiverahrraensem @ P nemurumsUslukostnaWi.  Q 3. J Evr;psktsamvinn& X uflagskalsetjaframrleg !R reikningsskilsnog,'X!Leftiratvikum,samstWureikn "S ingsskilinnlendumgjaldmiWli.Evr;psktsamvinnu T#,T flag,semhefurskrWaskrifstofuutangildissvWis $U evrunnar,getureinnigsettframrlegreikningsskil $ V snog,eftiratvikum,samstWureikningsskilevrum. X%0!W 0Yvtilvikiskaltilgreina,athugasemdummeW &!X reikningsskilunum,hvernigYeirliWirreiknings &"Y skilunum,semerueWavoruupphaflegatilgreindir \'4#Z WrumgjaldmiWli,hafaveriWumreiknaWirevrur. (#[   69.gr. (  Reikningsskilevr;pskrasamvinnuflagasem 8 stundalna-eWafjrmlastarfsemi   h1.  ViWgerWrlegrareikningsskila,ogeftiratvikum,  samstWureikningsskilasamtmeWfylgjandirs x skUrslusvoogviWendurskoWunogbirtinguYessara L$ reikningaskalevr;psktsamvinnuflag,semerlna-  eWafjrmlastofnun,faraeftirreglumsemmlthef  | urveriWfyrirumlandslgumaWildarrkisins,Yar P ( semYaWhefurskrWaskrifstofu,samkvmttilskip    unumsemtengjaststofnunogrekstrilnastofnana.    2.  ViWgerWrlegrareikningsskilaog,eftiratvikum,    samstWureikningsskilasamtmeWfylgjandirs d <  skUrslusvoogviWendurskoWunogbirtinguYessara   reikningaskalevr;psktsamvinnuflag,semerv   tryggingaflag,faraeftirreglumsemmlthefurver h@  iWfyrirumlandslgumaWildarrkisins,YarsemYaW   hefurskrWaskrifstofu,samkvmttilskipunumum   rsreikningaogsamstWureikningavtrygginga lD  flaga.     70.gr. (  EndurskoWun  8 6LgboWinendurskoWunrlegrareikningsskilaevr H  ;pskssamvinnuflagsog,eftiratvikum,samstWu  reikningsskilaYessskalverahndumeinseWafleiri x aWila,semhafatilYessheimildaWildarrkinuYar L$ semYaWhefurskrWaskrifstofu,samrmiviW  rWstafanirsemYaWrkihefursamYykktsamrmi | viWtilskipanir84/253/EBEog89/48/EBE. P(   71.gr. `8  EndurskoWunarkerfi  pH EfYesserkrafistlgumaWildarrkisaWllsam X vinnuflgeWasamvinnuflgaftiltekinnigerW,sem ,  heyraundirlgYessrkis,tengistannarristofnun, ! semhlotiWhefurheimildaWlgum,oggangistundir \" tiltekiWendurskoWunarkerfisemsstofnunstarf 0# rkir,skalstilhgunsjlfkrafagildaumevr;pskt $ samvinnuflagsemhefurskrWaskrifstofuYv  `% aWildarrki,aWYvtilskilduaWaWilinnuppfyllikrfur 4! & tilskipunar84/253/EBE. !'   VII.KAFLI "(  FLAGSSLIT,SKIPTAMEVFERV, $) GJALDXROTOGGREIVSLUSTVVUN  $ * 72.gr. %!+  Flagsslit,skiptameWferWog &", m;tamlsmeWferW  x'P#- Evr;psktsamvinnuflagskal,aWYvervarWarf (`$. lagsslit,skiptameWferW,gjaldYrot,greiWslustWvunog (. m;tamlsmeWferW,heyraundirlagakvWisem / myndugildaumhlutaflag,stofnaWsamrmiviW X0 lgaWildarrkisinsYarsemskrWskrifstofaYesser, ,1 Y.m.t.kvWiumkvarWanirfunda. 2   73& | .gr. 3  FlagsslitsamkvmtkvrWund;mst;lseWa 4 annarslgbrsyfirvaldsaWildarrkinu  |5 Yarsemevr;pskasamvinnuflagiW P (6 hefurskrWaskrifstofu   7 1. J AWbeiWniaWila,semhefurlgmtrahagsmuna  8 aWgta,eWaaWbeiWni'|lgbrsyfirvaldsskald;m  9 st;lleWaannaWlgbrtstj;rnvaldaWildarrkinu,Yar d < : semevr;pskasamvinnuflagiWhefurskrWaskrif  ; stofu,gefafyrirmliumflagsslitevr;pskasam  < vinnuflagsinseflj;skemuraWkvWi1.mgr.2. h@ = gr.og/eWa2.mgr.3.gr.hafiveriWbrotinogeinnig  > tilvikumeinsogumgetur34.gr.D;mst;llinneWa  ? lgbrastj;rnvaldiWgeturveittevr;pskasamvinnu lD @ flaginufresttilrb;ta.HafiflagiWekkigertYaW  A innantiltekinsfrestsskald;mst;llinneWalgbra B stj;rnvaldiWgefafyrirmliumaWsltaYv. pHC 2. J Xegarevr;psktsamvinnuflaguppfyllirekki XD lengurkrfurnarsemmlterfyrir6.gr.skalaW ,E ildarrkiW,Yarsemevr;pskasamvinnuflagiWhefur F skrWaskrifstofu,knUjaevr;pskasamvinnuflagiW \G meWviWeigandirWstfunumtilaWkomareglu 0H mlefnisninnantiltekinstma: I "0 J annaWhvortmeWYvaWflytjaaWalskrifstofusna J afturtilaWildarrkisinsYarsemYaWhefurskrWa pK skrifstofu,eWaDLJJ "0 J meWYvaWflytjaskrWuskrifstofunasamrmi T,M viWmlsmeWferWinasemmlterfyrirum7.gr.NJJ 3. J AWildarrkiW,Yarsemevr;pskasamvinnuflagiW O hefurskrWaskrifstofu,skaltryggjameWnauWsyn P legumrWstfunumaWevr;psktsamvinnuflag,sem h@Q lturundirhfuWleggjastaWkomalagimlefnisn R samrmiviW2.mgr.,stekiWtilskiptameWferWar. S 4. J AWildarrkiW,Yarsemevr;pskasamvinnuflagiW  T hefurskrWaskrifstofu,skalleitaeftirrttarrrWum |!TU eWaWrumrrWumvegnaallrastaWfestrabrota ("V kvWum6.gr.SlktrrWiskalhafahriftilfrest "W unarmlsmeWferWinnisemmlterfyrirum2.og #XX 3.mgr. ,$ Y 5. J EfstaWfester,annaWhvortaWfrumkvWiyfir <%!Z valdaeWaeinhvershagsmunaaWila,aWevr;psktsam %![ vinnuflagsmeWaWalskrifstofusnayfirrWa &l"\ svWiaWildarrkis,andstttkvWum6.gr.,skulu @'#]  yfirvldYessaWildarrkisYegarstaWgeraaWildar '#^ rkinu,Yarsem& X  evr;pskasamvinnuflagiWhefur ( skrWaskrifstofu,greinfyrirYv.'X(    74& x .gr.   Birtingflagsslita   nMeWfyrirvaraumkvWilandslgum,semkrefjast  frekaribirtingar,skal,samrmi'xviW12.gr.,birta  tilkynningarumupphafoglokflagsslita,Y.m.t.slit \ 4 aWeiginfrumkvWi,skiptameWferWar,gjaldYrota   skiptaoggreiWslustWvunsvoogumkvarWanirum   aWhaldaframrekstri. ` 8    &  75.gr. p H   Bthlutun 'p   X  BthlutaskalhreinnieignsamrmiviWmeginregl h  unaum;vilhallathlutuneWa,eflgaWildarrkisins, <  Yarsemevr;pskasamvinnuflagiWhefurskrWa   skrifstofu,leyfaYaW,samrmiviWannaWfyrir l  komulagsemkemurframsamYykktumevr;pska @  samvinnuflagsins.0Yessarigreinmerkirhreineign   YeignsemeftirstendurYegarbiWeraWgreiWaall p arskuldirviWlnardrottnaogendurgreiWaflagsaWil D umstofnfjrframlg.    76.gr.   Breytingyfirsamvinnuflag   1.  Breytamevr;pskusamvinnuflagisamvinnu   flagsemheyrirundirlgaWildarrkisinsYarsem  YaWhefurskrWaskrifstofu.EkkimtakakvrWun xP umbreytinguflagsfyrrentvreruliWinfrskrn $ inguYesseWatvfyrstu,rlegureikningsskilinhafa  veriWsamYykkt. |T 2.  Breytingevr;pskssamvinnuflagssamvinnu d flagskalekkihafafrmeWsrflagsslitflagsins 8 eWatilurWnUslgaWila.  3.  Framkvmdastj;rneWastj;rnevr;pskasam   vinnuflagsinsskalsemjabreytingatlunog x! skUrsluYarsemlagalegirogfjrhagslegirYttir L$" breytingarinnareruskUrWirogrkstuddir,svoog # hrifhennaratvinnumlum,ogtilgreinthvaWaaf  |$ leiWingarYaWhafifyrirflagsaWilaoghluthafa,sem P!(% umgetur14.gr.,semogstarfsmenn,aWtakaupp !& formsamvinnuflags. "' 4.  BreytingatluninskalgerWaWgengilegalmenn #( ingiYannhttsemmlterfyrirumlgumhvers d$< ) aWildarrkisa.m.k.einummnuWifyrirflagsfundinn % * semerboWaWurtilaWtakakvrWunumbreytinguna. %!+ 5.  Fyrirflagsfundinn,semumgetur6.mgr., &", skulu;hWirsrfrWingar,einneWafleiri,semhafa x'P#- veriWtilnefndireWasamYykktirafyfirvaldisviWi $(#. d;mgslueWastj;rnsUslusamrmiviWlandslg (. aWildarrkinu,semevr;pskasamvinnuflagiWsem / breytasamvinnuflagheyrirundir,vottaaWeignir X0 flagsinssua.m.k.jafngildistofnfjrYess. ,1 6. J Flagsfundurevr;pskasamvinnuflagsinsskal <2 samYykkjabreytingartluninasamtsamYykktum 3 samvinnuflagsins.kvrWunflagsfundarinsskal l4 tekineinsogmlterfyrirumkvWumlandslaga. @ 5   &  VIII.KAFLI P (6  VIVB:TARKVVIOG ` 87 BRVABIRGVAKVVI   8 77.gr.  9  Efnahags-ogmyntbandalagiW 'P   , :  1. J meWanYriWjifangiEfnahags-ogmyntbanda < ; lagsEvr;pu(EMU)gildirekkifyrireitthvertaWildar  < rkigeturYaWaWildarrkibeittsmukvWum l = gagnvartevr;pskumsamvinnuflgum,semhafa @ > skrWarskrifstofuryfirrWasvWiYess,ogYeim  ? semgildaumsamvinnuflgeWahlutaflgsem p@ heyraundirlgYessaWYvervarWargjaldmiWilinn DA semstofnfYeirraergefiWupp.SamtsemWurget B urevr;psktsamvinnuflageinniggefiWuppstofnf tC sittevrum.Xegarsvoberundirskalumreiknings H D gengiinnlendsgjaldmiWilsgagnvartevruveraYaW E samaogsWastadagsWastamnaWarfyrirstofnun xF evr;pskasamvinnuflagsins. L$G 2. J meWanYriWjifangiEfnahags-ogmyntbanda \4H lagsEvr;pu(EMU)gildirekkifyriraWildarrkiWYar I semevr;psktsamvinnuflaghefurskrWaskrifstofu J erevr;pskasamvinnuflaginuY;heimiltaWsemja `8K ogbirtarlegreikningsskilsnog,YegarviW,sam  L stWureikningsskilevrum.AWildarrkiWgeturkraf M istYessaWevr;pskasamvinnuflagiWsemjiogbirti d<N rlegreikningsskilsnog,YegarviW,samstWu O reikningsskilinnlendumgjaldmiWliogsmufor P sendumogviWeigaumsamvinnuflgoghlutaflg h@Q semheyraundirlgYessaWildarrkis.Evr;pskasam R vinnuflagiWskalY;einnigeigaYesskostaWbirta S rlegreikningsskilsnog,YegarviW,samstWu l DT reikningsskilevrumsamrmiviWtilskipunrWsins !U 90/604/EBEfr8.n;vember1990umbreytingu !V tilskipun78/660/EBEumrsreikningaogtilskipun p"HW 83/349/EBEumsamstWureikningaaWYvervarWar #X undanYgurfyrirltilogmeWalst;rflgogbirtingu #Y  reikningaekum(ECU)(] #  20      ). t$L Z   IX.& D  KAFLI (  LOKAKVVI  8 78.gr. H   Innlendarframkvmdarreglur  X0 D1.  AWildarrkinskulugeraallarviWeigandirWstaf h@ anirtilaWtryggjaskilvirkabeitinguYessararreglu   gerWa'D(Tr.   2.  HvertaWildarrkiskaltilnefnalgbryfirvld   skilningi7.,21.,29.,30.,54.og73.gr.XaWskal | T upplUsaframkvmdastj;rninaognnuraWildarrki (   Yarum.      79.gr.    EndurskoWunreglugerWarinnar    EigisWarenfimmrumeftiraWreglugerWYessiWl   astgildiskalframkvmdastj;rninsendaEvr;pu   YinginuogrWinuskUrsluumbeitingureglugerWar \4  innarogtillgurumbreytingarefviW.0skUrslunni   skaleinkumathugahvortheppilegts:  a)0  aWheimilaaWaWalskrifstofaogskrWskrifstofa  evr;pskssamvinnuflagssusnhvoruaWildar pH rkinu, b)0  aWleyfa,samYykktumevr;pskssamvinnu , flags,kvWisemaWildarrkihefursamYykkttil  framkvmdarheimildum,semaWildarrkjunum \ eruveittarmeWYessarireglugerWeWameWlgum 0 semsamYykkthafaveriWtilaWtryggjaskilvirka beitinguYessararreglugerWaraWYvervarWar ( evr;pskasamvinnuflagiW,semvkjafreWaeru  tilfyllingarYessumlgumjafnvelY;ttslk X kvWiyrWuekkileyfWsamYykktumsamvinnu , flagssemhefurskrWaskrifstofuaWildarrkinu,JJ c)0 J &  aWleyfakvWisemgeraYaWkleiftaWskipta  evr;pskasamvinnuflaginutveWafleiriinn l lendsamvinnuflg,'@  JJ d)0 J aWhafasrstklagarrWiYegarmisferlieWa P (! mistkeigasrstaWviWskrninguevr;pskssam  " vinnuflagssemkomiWerf;tmeWsamruna. #JJ   80.gr.  $  Gildistaka   %  ReglugerWYessiWlastgildiYriWjadegieftiraWhn  & birtistStj;rnartWindumEvr;pusambandsins. \ ' Hngildirfr18.gst2006. l ( ReglugerWYessierbindandiheildsinnioggildir * llumaWildarrkjunumnfrekarilgfestingar. `8+ GjrtBrussel22.jl2003. pH,   FyrirhndrWsins, X- G.ALEMANNO h. forseti. x/ " 0 5???W5 d t9?vb?9@ #dggAthugasemdirviWlagafrumvarpYetta.#ggd#Ԉ 4 0  GerWfrumvarps.  1   LagafrumvarpYettaumevr;psksamvinnuflg,semJ;hannAlbertssonlgfrWingur 2 samdisamvinnuviWstarfsmennviWskiptarWuneytisins,tengistfrumvarpiflagsmlarW m3 herratillagaumaWildstarfsmannaaWevr;pskumsamvinnuflgum. `84   MeWlyktunsinnifr19.ma2004samYykktiAlYingiaWheimilarkisstj;rninniaWstaW +5 festafyrir0slandshndkvrWunsameiginleguEESnefndarinnarnr.15/2004fr6.febrar 6 2004varWandibreytinguflagarttarviWaukaEESsamningsinsogfellareglugerWumevr 7 ;psksamvinnuflg,semlagafrumvarpYettabyggist,innsamninginn.  d8  LUsingefnireglugerWarumevr;psksamvinnuflg.  "":    0megindrttumfelstreglugerWinniaWsamvinnuflgum,semstarfaviljafleirieneinu "; rkiEvr;pskaefnahagssvWinu,erheimilaWaWstofnaevr;psktsamvinnuflagsamkvmt #< kveWnummeginreglumsemkveWiWerumreglugerWinniogtilskipunumaWildstarfs $[ = mannaaWsamvinnuflgum.GetaflginYstarfaWgrundvelliYessarameginreglnaum N%&!> stj;rn,aWildstarfsmannaaWflgunumo.fl.,nokkurraviWb;tarkvWalandslgumskrn &!? ingarrkisogflagssamYykktasinnastaWYessaWstarfagrundvellimismunandilandslaga &"@ stofniYautibWrumrkjumEvr;pskaefnahagssvWinu.XessikosturertalinnleiWatil '#A minnistj;rnunarkostnaWarogskriffinnskuogmeirisamkeppnishfnisamvinnuflagaEvr z(R$B ;pskaefnahagssvWinu.UnntverWuraWstofnaevr;psktsamvinnuflagmeWmismunandi ( htti.   UppbyggingreglugerWarinnar.  a   ReglugerWinerttatugreinarogskiptistnukafla. T,   0I.kafla(1.!16.gr.)erualmennkvWi.XarerfjallaWumm.a.stofnunevr;pskssam  vinnuflagsogstofnfsemskalveraminnst30.000evrur(2.!4.gr.),eWatpar2,3millj.kr.  miWaWviWslugengievru26.janar2005(1evraer75,2385kr.).EinnigeruYarkvWium   samYykktir(5.gr.),staWsetninguskrWrarskrifstofuevr;pskssamvinnuflagsogflutning  X hennar(6.!7.gr.),skrninguflagsins(11.gr.)ogsvoflagsaWildoglokhennar(14.!15. K #  gr.).      0II.kaflaerfjallaWumstofnunevr;pskssamvinnuflags.01.Yttikaflanserualmenn    kvWiumgildandilgviWstofnun(17.!18.gr.).017.gr.segiraWstofnunevr;pskssam   vinnuflagsskuliltagildandilgumviWkomandiaWildarrkiYarsemflagiWkemurf;t wO  skrWriskrifstofusekkikveWiWumannaWreglugerWinni.018.gr.ervikiWaWrttarstWu B  evr;pskssamvinnuflagssemskalfrttarstWulgaWilafrYeimdegisemflagiWerskrW    samkvmtlgumviWkomandiaWildarrkis.02.Ytti(19.!34.gr.)erfjallaWumstofnunevr   ;pskssamvinnuflagsmeWsamrunaog3.Ytti(35.gr.)erfjallaWumbreytingustarfandi {  samvinnuflagsevr;psktsamvinnuflag. nF   kvWiIII.kaflareglugerWarinnar(36.!63.gr.)fjallaumskipulagevr;pskrasamvinnu 9 flaga.01.Ytti(37.!41.gr.)erfjallaWumtvYttstj;rnkerfievr;pskssamvinnuflagsog  2.Ytti(42.!44.gr.)umeinYttstj;rnkerfi,enYaWertaliWgildaslenskumsamvinnuf  lgum.03.Ytti(45.!51.gr.)erureglursemerusameiginlegarflgummeWeinYttuogtv r Yttustj;rnkerfi.04.Ytti(52.!63.gr.)erfjallaWumflagsfundi. e=   0IV.kaflaerfjallaWumtgfuhlutasemveitasrstkkjr(64.gr.),V.kaflaumrWstf 0 unhagnaWar(65.!67.gr.),VI.kaflaumrlegreikningsskilogsamstWureikningsskil  (68.!71.gr.)ogVII.kaflaeruflagsslit,skiptameWferW,gjaldYrotoggreiWslustWvun  (72.!76.gr.)tilumfjllunar.0VIII.kaflaeruviWb;tarkvWiogbrWabirgWakvWienIX. i kaflaerulokakvWireglugerWarinnar(78.!80.gr.).KemurYarm.a.framaWreglugerWin \4 skuliWlastgildi18.gst2006. '  InnleiWingreglugerWarinnar.     ViWinnleiWingu(upptku)reglugerWaru&  mevr;psksamvinnuflgslenskanrttvarm.a. `  haftsamrWviWYsemfstviWflagartt'8ԀrWuneytumhinnaNorWurlandaYj;Wanna.ViW S+! frumvarpsgerWinahefureinkumveriW&  stuWstviWsnsktlagafrumvarpumsamaefnieinsog " gertvarsnumtmaviWgerW':frumvarpstillagaumEvr;puflg. #  LUsingefnifrumvarpsins.  !W%   0I.kaflafrumvarpsinskemurframaWreglugerWrWsins(EB)nr.1435/2003fr22.jl J""& 2003,umsamYykktirfyrirevr;psksamvinnuflg(SCE),skulihafalagagildihrlandi. #' JafnframtertekiWframaWmeWlgunumsusettnnarikvWiumevr;psksamvinnuflg #( semskrWeruhrlandi.LokservsaWtillagaumaWildstarfsmannaaWevr;pskumsam $ ) vinnuflgumsemfyrirhuguWeru. v%N!*   0II.kaflaerukvWiumstofnunevr;pskssamvinnuflagsogereinkumkveWiWumYtt A&"+ tkusamvinnuflagaeWaflagasamsvarandilagaleguformi,semhafaaWalskrifstofurki  '", utanEvr;pskaefnahagssvWisins,FrverslunarsamtakaEvr;pueWaFreyja,stofnunevr '#- ;pskssamvinnuflags.JafnframterfjallaWumYtttkufjrmlafyrirtkjastofnunevr ( ;pskrasamvinnuflagameWsamruna.XerfjallaWumtgfuvottorWsviWstofnunevr;psks  samvinnuflagsmeWsamruna.    0III.kaflaerfjallaWumskrninguevr;pskrasamvinnuflagao.fl.KemurYarframaW a samvinnuflagaskr,semrkisskattstj;ristarfrkir,skrievr;psksamvinnuflghrlandi. T, FjrmlarWherraerheimilaWaWsetja,meWreglugerW,kvWiumskrninguevr;pskrasam  vinnuflaga.LokserkaflanumfjallaWumbirtingutillagnaaWUmsumkvrWunum,svosem  varWandiflutningskrWrarskrifstofuevr;pskssamvinnuflags,breytingustarfandisamvinnu   flagsevr;psktsamvinnuflagogbreytinguevr;pskssamvinnuflagssamvinnuflagYv  X rkiYarsemevr;pskasamvinnuflagiWermeWskrWaskrifstofu. K #    0IV.kaflaerfjallaWumflutningskrWrarskrifstofuevr;pskssamvinnuflags.FjallaWer    umheimildFjrmlaeftirlitsinstilaWleggjastgegnflutningi,ums;knumflutningsleyfitil    samvinnuflagaskrr,meWferWflutningsmlshjsamvinnuflagaskrogfyrirhraWsd;mi,   upplUsingartilkrfuhafaumflutningoglokstgfuvottorWsvegnaflutningsevr;pskssam wO  vinnuflags.FlutningskvWinauWveldaevr;pskumsamvinnuflgumaWflytjasigmilli B  EESrkja,aWildarrkjaFrverslunarsamtakaEvr;pueWatilFreyjanYessaWsltaYurfi    YeimeinurkiogstofnaYausWanWrurki.     0V.kaflaerfjallaWumskipulagevr;pskrasamvinnuflaga,annarsvegarflgmeWein {  Yttustj;rnkerfioghinsvegartvYttustj;rnkerfi,ogeftirlitmeWhvorritegundflaganna nF umsig.XereinnigfjallaWumfjldastj;rnarmannastj;rnarstofnunumevr;pskrasam 9 vinnuflaga.XerueinnigkvWikaflanumumskylduevr;pskssamvinnuflagstilaWhafa  framkvmdastj;ra.    0VI.kaflaeruUmiskvWi.KveWiWerumrttflagsmannatilaWfmltekiWtilmeW r ferWarflagsfundi,boWunstj;rnvaldstilflagsfundaiundantekningartilvikum,rWstafanir e= stj;rnvaldaefevr;psktsamvinnuflagvirWirekkiskyldursnarskv.6.gr.reglugerWarum 0 evr;psksamvinnuflgumaWskrWskrifstofaogaWalskrifstofasusamarkiEvr;pska  efnahagssvWinu,aWildarrkiFrverslunarsamtakaEvr;pueWaF&  reyjum.XerukvWium  mlskottilhraWsd;mskveWnumtilvikum,viWurlagakvWi'JoggildistkukvWi. i @ AthugasemdirviWeinstakargreinarfrumvarpsins. ' @ Um1.gr.    0greininnierkveWiWumgildissviWlaganna.Skv.1.mgr.skulu&  kvWireglugerWarrWs  Evr;pubandalagsins(EB)nr.1435/2003fr22.jl2003,um'LԀsamYykktirfyrirevr;psksam `  vinnuflg,semtekinhafaveriWuppsamninginnumEvr;pskaefnahagssvWiW,hafalaga S+! gildihrlandi.Afb;kunImeWYeimsamningi,umaltkaaWlgun,leiWiraWkvWireglu " gerWarumevr;psksamvinnuflgerekkiunntaWskiljab;kstafsskilningi.Xannigvriunnt # aWstofnaevr;psktsamvinnuflaghrlandieWaWrumrkjumEvr;pskaefnahagssvW  $ inuY;ttreglugerWinniskveWiWumstofnunYessaraflagaaWildarrkjumEvr;pubanda !W% lagsins. J""&   02.mgr.segiraWlgunumsusettnnarikvWiumevr;psksamvinnuflgsamrmi #' viWreglugerWina.JafnframtertekiWframaWYaukvWitakieinungistilevr;pskrasam #( vinnuflagasemskrWeruhrlandinemaannaWstekiWfram. $ ) @ Um2.gr. A&"+   0greininnierfjallaWumkvWilagaumb;khaldogrsreikningasemfaraskaleftirs  '", eigikveWiWumannaWreglugerWumevr;psksamvinnuflg.kvWum1.og5.mgr.svip '#- artilkvWa2.gr.laganr.26/2004,umEvr;puflg.kvWisambrileg2.!4.mgr.eruY; ( ekkiYeimlgum.FjallaWer2.mgr.umgerWsrstaksrekstrarreikningsefevr;psktsam  vinnuflagflyturskrWaskrifstofusnatilannarsrkis.VerWurhannhlutirsreikningsfyrir  alltreikningsriWYarsemlitiWersvoaWumsamfelldanrekstursaWrWa.03.mgr.er a kveWiWumgerWsrstaksrsreikningsviWstofnunevr;pskssamvinnuflagsmeWsamruna T, og4.mgr.umafhendinguYessreikningstilsamvinnuflagaskrr.  @ Um3.gr.     0greininniermltfyrirumheitievr;pskrasamvinnuflaga.XeimerskyltaWhafaskamm  X stfuninaSCEheitisnuogerYaWsamrmiviW4.mgr.5.gr.reglugerWarumevr;psk K #  samvinnuflg.0EESrkjumverWaevr;psksamvinnuflgaWgreindfrWrumflgummeW    Yessumhtti.AukYessaerevr;pskumsamvinnuflgumheimiltaWhafaorWin?evr;pskt    samvinnuflag heitisnu.XerYeimfrjlstaWnotasamblandaferlendrioginnlendri   skammstfun,Y.e.skammstfuninaSCE/esvf.enesvf.erskammstfunfyrirevr;psktsam wO  vinnuflag.LoksermltfyrirumYaWgreininniaWheitievr;pskssamvinnuflagsskuli B  greinaglgglegafrheitiannarrrasamvinnuflagasemskrWhafaveriWsamvinnuflaga    skr.NnarikvWihraWltandieraWfinnafirmalggjf.   @ Um4.gr nF   0YessarigreinerkveWiWumaWsrstklggildiumaWildstarfsmannaaWevr;pskusam 9 vinnuflagi.FrumvarptilYeirralagaleggurflagsmlarWherraframogerbyggttilskipun  rWsEvr;pubandalagsins2003/72/EB,umaWildstarfsmannaaWevr;pskumsamvinnuflg  um. r @ Um5.gr. 0   GreininfjallarumYtttkustofnunevr;pskssamvinnuflags.    01.mgr.erutalinuppYauskilyrWisemsamvinnuflageWaflagsamsvarandilagalegu  formi,semhefuraWalskrifstofuutanEvr;pskaefnahagssvWisins,aWildarrkisstofnsamnings i FrverslunarsamtakaEvr;pueWaFreyja,YarfaWfullngjaefYaWvilltakaYttstofnunevr \4 ;pskssamvinnuflags.XarfflagiWaWverastofnaWsamkvmtlgumrkisEvr;pskaefna ' hagssvWinu,aWildarrkisFrverslunarsamtakaEvr;pueWaFreyjaoghafaskrWaskrifstofu  Yar.EinnigersettYaWskilyrWiaWflagiWhafiraunverulegogstWugtengslviWatvinnulf  rkisEvr;pskaefnahagssvWinu.ErYekkieinungisttviWYaWrkiYarsemskrWskrif `  stofaflagsinser. S+!   02.mgr.&  segiraWsumaWrWastofnunevr;pskssamvinnuflagsmeWWrumhttien " samrunaeWabreytinguskulikvWi1.'8`mgr.umsamvinnuflageWaflagsamsvarandiformi # gildaumYlgaWilasemkveWiWerum34.gr.samningsinsumEvr;pskaefnahagssvWiW.  $ SamkvmtYvkvWisamningsinsskalfariWmeWflgeWafyrirtki,semstofnuWeru !W% samrmiviWlgaWildarrkisEvr;pusambandsinseWaEFTArkisoghafaskrWaskrifstofu, J""& yfirstj;rneWaaWalstarfsstWyfirrWasvWisamningsaWila,samahttogeinstaklingasem #' erurkisborgararaWildarrkjumEBeWaEFTArkjum.MeWflgumeWafyrirtkjumertt #( viWflgeWafyrirtki,stofnuWgrundvellieinkamlarttareWaverslunarrttar,Y.m.t.sam $ ) vinnuflg,svoogaWrarlgpers;nursemltaallsherjarrttieWaeinkamlarrtti,aWfrtld v%N!* umYeimsemeruekkirekinhagnaWarskyni. A&"+    '", @ & a  Um6.gr. (   GreininfjallarumYtttkufjrmlafyrirtkjastofnunevr;pskssamvinnuflagsmeW  samruna.'a(7e    01.mgr.erFjrmlaeftirlitinuveittvaldtilaWleggjastgegnsamrunaaWathuguWumli, a stalinhttaalvarlegumtruflunumgreiWslumiWlunarkerfinueWastarfsemifjrmla T, markaWieWameWtillititilalmannahagsmunaaWWruleyti.HeimildFjrmlaeftirlitsinser  bundinviWaWumsaWrWafyrirtkisemstofnuninhefureftirlitmeWkvWiWersam  rmiviW21.gr.reglugerWarumevr;psksamvinnuflgsemveitiraWildarrkiheimildtilaW   kveWasvoaWflagi,semlUturlgumYess,sekkiheimiltaWtakaYttstofnunevr;psks  X samvinnuflagsmeWsamrunaefYverm;tmltafYartilbruyfirvaldiinnantiltekinstma. K #    Samkvmt2.mgr.skalfyrirtkileggjainnums;knumathugunFjrmlaeftirlitsinsskv.    1.mgr.kvrWunFjrmlaeftirlitsinsskalliggjafyririnnanmnaWarfrm;ttkuums;knar    eWalokumfrestssemkannaWhafaveriWveittursamkvmtkvWinu.     kvWi3.mgr.YarfnastekkiskUringar. wO  @ Um7.gr.      0greininnierkveWiWumtgfuvottorWsafhlfusamvinnuflagaskrrumstofnunevr   ;pskssamvinnuflagsmeWsamruna,sbr.2.mgr.29.gr.reglugerWarumevr;psksamvinnu {  flg,YessefnisaWlokiWsllumgerningumogformsatriWumfyrirstofnunevr;pskssam nF vinnuflagsmeWsamrunaYegarnnartilteknumskilyrWumerfullngt.SamrunakvWiX. 9 kaflalagaumsamvinnuflgeWaXIV.kaflalagaumhlutaflggildaeftirYvsemviW.X  kannaWYurfaaWltatilsamrunakvWalagasviWifjrmagnsmarkaWareffjrmlafyrirtki  tekurYttstofnunevr;pskssamvinnuflagsmeWsamruna.ReglugerWumevr;psksam r vinnuflgmlirekkifyrirumhvaWatungumlivottorWiWskulivera.ErYvekkiskyltaW e= gefaYaWtWrumlienslensku. 0 @ Um& a 8.gr.    GreininkveWurumrtttilrsagnarryfirtkuflagiviWstofnunevr;pskssamvinnuf i lagsmeWsamruna.HafiflagsmaWuryfirtk'aouflagilagstgegnsamrunaogleiWisamruninn \4 tilYessaWskrWskrifstofaevr;pskasamvinnuflagsinsverWiutan0slandsverWurrtturf ' lagsmannsinstilrsagnarvirkur.BrsgnskalfaraframinnantmamarkaogYeimkjrum  semgetiWer5.mgr.7.gr.reglugerWarumevr;psksamvinnuflg.SamkvmtYvkvWi  skalleggjaframrsgninnantveggjamnaWafrYvaWkvrWunumsamrunaertekin `  flagsfundioglUkurflagsaWildviWkomandiviWlokfjrhagsrsinsYegarrsgnerlgW S+! fram.KveWiW&  erumendurgreiWsluhluta4.mgr.4.gr.og16.gr.reglugerWarumevr;psk " samvi'wsnnuflg. # @ Um9.gr. !W%   GreininkveWurumskrningaryfirvald. J""&   Samkvmt1.mgr.ersamvinnuflagaskr,semrkisskattstj;ristarfrkir,faliWaWskr #' evr;psksamvinnuflg.UmskrninguflagannahjsamvinnuflagaskrgildakvWilaga #( umsamvinnuflg,svoogeftiratvikumnnurlagakvWi,t.d.lgumumaukatekjurrkis $ ) sj;Ws.Umevr;psksamvinnuflg,semstundastarfsemisviWifjrmagnsmarkaWar,getagilt v%N!* kvWilagaumfjrmlafyrirtki,vtryggingafyrirtkiogeftiratvikumannarralaga,allt A&"+  eftirYvsemviW.TakaverWurtillittilsrreglnareglugerWarumevr;psksamvinnuflgsem  '", erlgfestskv.1.gr.&   HrmnefnakvWi3.gr.og1.mgr.77.gr.reglugerWarinnarumheim ( ildtilaWgefastofnfuppevrumaukinnlendsgjaldmiWils.'(w    02.mgr.segiraWumgjldfyrirskrninguevr;pskrasamvinnuflagafarieftirlgumum  aukatekjurrkissj;Ws.XermlsgreininniheimildtilhandafjrmlarWherratilaWsetja a reglugerWumskrninguevr;pskrasamvinnuflaga.MgerarWfyriraWsetjaYurfieinhverjar T, srreglurumevr;psksamvinnuflg,t.d.umgjldvegnaskrningarogafskrningarflag  annaStj;rnartWindumEvr;pusambandsins,sbr.13.gr.reglugerWarinnar.    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S+!   02.mgr.erkveWiW&  umaWviWkomandievr;psktsamvinnuflagskulileggjainnums;kn " umathugunFjrmlaef'NtirlitsinsfyrirhuguWumflutningisWastalagitveimurvikumeftir # birtinguflutningstillgu.Beristums;knekkiinnanYessafrestsskalhennivsaWfr.Getur  $ FjrmlaeftirlitiWeinungislagstgegnflutningnumshttaalvarlegumtruflunum !W% greiWslumiWlunarkerfinueWastarfsemifjrmlamarkaWiellegarmeWtillititilalmannahags J""& munaaWWruleyti. #'   Samkvmt3.mgr.skalFjrmlaeftirlitiWgefaviWkomandiflagitiltekinnfresttilaWtj #( sigeWabtarannmrkummlieitthvaWgegnYvaWathugunfyrirhuguWumflutningifari $ ) fram.GeriflagiWYaWekkiskalums;knYessvsaWfr. v%N!*   A&"+ @tt& ,  Um12.gr. (   GreininfjallarumupplUsingartilkrfuhafaevr;pskssamvinnuflagsumflutningskrWrar  skrifstofuflagsinstilannarsrkisEvr;pskaefnahagssvWinu,aWildarrkisstofnsamnings  FrverslunarsamtakaEvr;pueWaFreyja.',(k a   Samkvmt1.mgr.skaltilkynnaYekktumkrfuhfumflagsinskvrWunumflutning T, skriflega,Y.m.t.YeimkrfuhfumsemeigalaunaeWaeftirlaunakrfurviWkomandiflag.  XkunnaaWverasrkvWilggjfsviWifjrmagnsmarkaWarumupplUsingartilkrfu  hafa.     Samkvmt2.mgr.skulutilkynninguevr;pskssamvinnuflagsveraupplUsingarumrtt  X krfuhafaflagsinstilaWskoWaflutningstillguogskUrslu,sbr.3.og4.mgr.7.gr.reglu K #  gerWarumevr;psksamvinnuflg.Xskuluennfremurveratilkynninguflagsinsupp    lUsingarumrttkrfuhafaYesstilaWleggjastgegnflutningnumskv.14.gr.frumvarpsins.    @ttUm13.gr. wO    Greininfjallarumums;knevr;pskssamvinnuflagsumflutningsleyfi. B    Samkvmt1.mgr.skalevr;psktsamvinnuflagskjaumleyfihjsamvinnuflagaskr    tilflutningsskrWrarskrifstofutilannarsrkisEvr;pskaefnahagssvWinu,aWildarrkis   stofnsamningsFrverslunarsamtakaEvr;pueWaFreyja.Leggjaskalinnums;kninnaneins {  mnaWarfrkvrWunflagsfundarumflutninginn. nF   02.mgr.ertilgreinthvaWaskjlskulifylgjaums;knumflutningsleyfi.Athygliskalvakin 9 aW5.tlul.aWeinsviWumflgsemFjrmlaeftirlitiWhefureftirlitmeW.XYarfaWgta  srkvWalgumumfyrirtkisviWifjrmagnsmarkaWar.    03.mgr.kemurframaWleggievr;psktsamvinnuflagekkiframtilskilinskjlskv.2.mgr. r eWaannaWtlmarathugunums;knskulisamvinnuflagaskrveitaflaginutiltekinnfrest e= tilaWtjsigeWabtarannmrkum.GeriflagiWYaWekkiinnanfrestsinsskalvsaums;kn 0 Yessfr.    04.mgr.segiraWhafid;mst;llstaWfestkvrWunFjrmlaeftirlitsinsskv.11.gr.frum  varpsinsumaWleggjastgegnflutningiskrWrarskrifstofu,sbr.28.gr.,skulisamvinnuflaga i skrvsaums;knflagsinsfr. \4 @ttUm14.gr.    GreininfjallarummeWferWflutningsmlshjsamvinnuflagaskr.    Samkvmt1.mgr.skalsamvinnuflagaskrgefatskoruntilkrfuhafaevr;psks `  samvinnuflagsYegarhnhefurtekiWums;knumflutningsleyfiskv.13.gr.tilathugunar. S+! skoruninskalbirtLgbirtingablaWi. "   Samkvmt2.mgr.e& a rkrfuhfum,semleggjastgegnflutningi,veitturtveggjaviknafrest # urfrbirtinguflutningstillguLgbirtingablaWitilaWtilkynnaYaWskriflegatilsamvinnu  $ flaga'askrr. !W%   Samkvmt3.mgr.skalsamvinnuflagaskrsendasrstakatilkynnninguumskorunskv. J""& 1.mgr.tilsUslumannsYvumdmiYarsemskrWskrifstofaevr;pskasamvinnuflagsins #' er. #( @ttUm15.gr. v%N!*   0greininnierfjallaWumandmlikrfuhafagegnflutningiskrWrarskrifstofuevr;psks A&"+ samvinnuflags.Beristslkandmliinnantiltekinsfrests,sbr.14.gr.frumvarpsins,skal  '", samvinnuflagaskrsendaerinditilhraWsd;msYvumdmiYarsemflagiWhefurskrWa '#- skrifstofu.Tekurd;murinnYmliWtilmeWferWarskv.16.gr.frumvarpsins.Hafienginn ( krfuhafilagstgegnflutningnumskalsamvinnuflagaskrveitaflaginuumbeWiWflutnings  leyfi.  @ttUm16.gr. T,   GreininfjallarummeWferWflutningsmlsfyrirhraWsd;miYegarerindiumflutning  skrWrarskrifstofuevr;pskssamvinnuflagstilannarsrkisEvr;pskaefnahagssvWinu,aW  ildarrkisstofnsamningsFrverslunarsamtakaEvr;pueWaFreyjahefurveriWsentd;minum.   Hlutverkd;msinseraWtryggjahagsmunikrfuhafasemlagsthafagegnflutningievr;pska  X samvinnuflagsins.KrfuhafiYarffyrstaWsannaaWhanneigifullgildakrfu.KomaYekki K #  tilgreinakrfursemkomiWhafaframeftirYannfrestsemtilgreindurvarskoruntilkrfu    hafaskv.2.mgr.14.gr.frumvarpsins.Evr;psktsamvinnuflagskalsUnaframaWkrfuhaf    ar,semlagsthafagegnflutningiflagsins,hafifengiWfullagreiWslukrfumeWafullngj   anditryggingufyrirgreiWsluYeirra.D;msinseraWmetahvortgreiWslahafiveriWinntaf wO  hendieWafullngjanditryggingveriWsett.Xeirsemeigalaunakrfuhendurevr;pskasam B  vinnuflaginufallahrundirhugtakiWkrfuhafar.      02.mgr.segiraWhraWsd;murskuliaWeiginfrumkvWiupplUsasamvinnuflagaskrum   niWurstWuflutningsmlsfyrird;minum.kvWiWernauWsynlegttengslumviWkvWi17. {  gr.frumvarpsinsumtgfusamvinnuflagaskrrvottorWivegnaflutnings,sbr.8.mgr.7. nF gr.reglugerWarumevr;psksamvinnuflg. 9 @ttUm17.gr.    GreininfjallarumtgfusrstaksvottorWsvegnaflutningsevr;pskssamvinnuflags. r   01.mgr.segiraWsamvinnuflagaskrskuligefatvottorWskv.8.mgr.7.gr.reglugerWar e= umevr;psksamvinnuflgvarWandilokgerningaogformsatriWafyrirflutningiskrWrar 0 skrifstofuevr;pskssamvinnuflags.SamvinnuflagaskrgefurvottorWiWthvortsemhn  hefursjlfveittflutningsleyfiskv.15.gr.frumvarpsinseWahraWsd;murskv.16.gr.Evr  ;psktsamvinnuflagerekkiunntaWskrnUjurkiEvr;pskaefnahagssvWinu,aWildar i rkistofnsamningsFrverslunarsamtakaEvr;pueWaFreyjumnemaslktvottorWhafiveriW \4 gefiWt. '   Samkvmt2.mgr.skalsamvinnuflagaskrekkigefatvottorWskv.1.mgr.Yeimtilvik  umsemkveWiWerum15.mgr.7.gr.reglugerWarumevr;psksamvinnuflg.Samkvmt  YessukvWireglugerWarinnarerevr;pskusamvinnuflagi;heimiltaWflytjaskrWaskrif `  stofusnahafimlveriWhfWaWhendurYvtilflagsslita,Y.m.t.slitaWeiginfrumkvWi, S+! skiptameWferW,gjaldYrotaskipti,greiWslustWvuneWannurm;tameWferW. " @ttUm& a 18.gr.  $   0Yessarigrein,ogYeirrinstu,ersrstaklegafjallaWumevr;psksamvinnuflgmeWtv !W% Yttustj;rnkerfi.Erhr'a IumaWrWanUjanvalkostslenskumflagarttiYareWtaliWeraW J""& slensksamvinnuflgsumeWeinYttustj;rnkerfiYrttfyrirmguleikafulltranefnd. #' XessikvWikomatilviWb;tarkvWumreglugerWarumevr;psksamvinnuflgYarum,sbr. #( 37.!41.gr.reglugerWarinnar. $ )   SeigikveWiWumannaWreglugerWinniskulukvWilagaumsamvinnuflg,ogeftir v%N!* atvikumannarralaga,umstj;rneWastj;rnarmenneinniggildaumframkvmdastj;rneWa A&"+  framkvmdastj;rnarmennevr;pskrasamvinnuflaga,svoogeftirlitsstj;rneWaeftirlitsstj;rn  '", armenn,eftirYvsemviW.&   0greininnierukvWiumsrstkverkefnieftirlitsstj;rnaren ( nnarikvWiumstrfhennareru23.gr.'(  @ttUm19.gr. a   0greininnierkveWiWumtmabundiWvaleftirlitsstj;rnarmannsevr;pskusamvinnuf T, lagimeWtvYttustj;rnkerfitilsetuframkvmdastj;rnYess.MeginreglaneraWsamiaWili  mekkisamtmiseigastiframkvmdastj;rnogeftirlitsstj;rnevr;pskssamvinnuflags,  sbr.3.mgr.37.gr.reglugerWarumevr;psksamvinnuflg.HinsvegarerreglugerWar   kvWinuheimildfyrireftirlitsstj;rnaWtilnefnaeinnrsnumrWumtilaWtakatmabundiW  X stiframkvmdastj;rnkomitilforfalla.VkursaWiliYreftirlitsstj;rnmeWanhinni K #  tmabundnurWstfunstendur.AWildarrkjumersamkvmtkvWinuheimiltaWtakmarka    gildistmarWstfunarinnar.SlktakmrkunfelstYessarigreinfrumvarpsinssemmlirfyrir    umaWgildistmirWstfunarinnarskuliekkiveratillengritmaenYriggjamnaWa.ErYaW   talinnngilegalangurtmitilaWunntsaWveljanUjanframkvmdastj;rnarmann. wO  @ttUm20.gr.      0greininnierureglursemevr;psksamvinnuflgmeWeinYttustj;rnkerfiskulustarfa   eftir.VsaWertil42.!44.gr.reglugerWarumevr;psksamvinnuflgsemgeymaUmiskvWi {  umeinYttastj;rnkerfiW.Umstrfstj;rnarogtilnefningustj;rnarmannaerfjallaW42.gr., nF tWnifundaogrtttilupplUsinga43.gr.ogformennskuogfundarboWunstj;rnar44.gr. 9   SeigikveWiWumannaWreglugerWinniskulukvWiumstj;rnogstj;rnarmennlg  umumsamvinnuflg,ogeftiratvikumWrumlgum,einniggildaumstj;rneWastj;rnar  mennYessaraevr;pskusamvinnuflaga. r @ttUm21.gr. 0   0greininniermltfyrirumfjldamannastj;rnarstofnunumevr;pskrasamvinnuflaga.    01.mgr.segiraWevr;pskusamvinnuflagi&  meWtvYttustj;rnkerfiskuliminnstYrr  mennsitjaframkvmdastj;rnogminnstYrr'menneftirlitsstj;rn. i   02.mgr.segiraWsevr;psktsamvinnuflagmeWeinYttustj;rnkerfiskuliminnstYrr \4 mennsitjastj;rnflagsins. '   MeWYvaWmlafyrirumfjldamannastj;rnarstofnunumevr;pskrasamvinnuflaga  nUtirlggjafinnsrheimild4.mgr.37.gr.,4.mgr.39.gr.og2.mgr.42.gr.reglugerWarum  evr;psksamvinnuflg.LgmarksfjldierkveWinnenekkiertalinYrfaWkveWah `  marksfjldalgum.HmarksfjldinnyrWiYkveWinnsamYykktumviWkomandiflags. S+!   EkkierkveWiWumfjldavaramannareglugerWinni.MttikveWafjldaYeirra " samYykktumviWkomandiflags. #   VakinskalathygliYvaWskv.&  1.mgr.45.gr.reglugerWarinnarerunntaWveljastj;rnar  $ menntilsexralengst.Hinsvegar' dԀeruenginslktmamrklgumumsamvinnuflg. !W% @ttUm22.gr. #'   Greininfjallarumframkvmdastj;raevr;pskssamvinnuflags.01.mgr.er.kveWiWum #( skylduevr;pskssamvinnuflagstilaWhafaframkvmdastj;ra.kvWiWerbyggt1.mgr. $ ) 37.gr.og1.mgr.42.gr.reglugerWarumevr;psksamvinnuflgYarsemaWildarrkjumer v%N!* veittheimildtilaWkveWaumaWframkvmdastj;riskuliberabyrgWdaglegristj;rnf A&"+ lagannasmuforsendumoggildaumsamvinnuflgsemhafaskrWarskrifstofuryfir  '", rWasvWiviWkomandirkja. '#-   02.mgr.kemurframaWframkvmdastj;rnevr;pskssamvinnuflagsmeWtvYttustj;rn ( kerfiskulirWaframkvmdastj;ra.0Yvtilvikigeturframkvmdastj;riekkittstieftir  litsstj;rnYarsemeftirlitsstj;rninaWhafaeftirlitmeWstrfumhans.Sevr;psktsamvinnu  flagmeWeinYttustj;rnkerfirWurstj;rnflagsinsframkvmdastj;ra. a   kvWi3.mgr.YarfnastekkiskUringa. T, @ttUm23.gr.    Greininfjallarumeftirlitevr;pskumsamvinnuflgummeWtvYttustj;rnkerfi.     01.mgr.erfjallaWumeftirlitmeWstrfumframkvmdastj;rasemerhndumfram  X kvmdastj;rnarogeftirlitsstj;rnarflagsins.XertekiWframaWkvWi39.og40.gr.reglu K #  gerWarumevr;psksamvinnuflg,semmlafyrirumeftirliteftirlitsstj;rnarmeWstrfum    framkvmdastj;rnarogrtteftirlitsstj;rnartilupplUsingafrframkvmdastj;rn,gildieinnig    umeftirliteftirlitsstj;rnarogframkvmdastj;rnarmeWstrfumframkvmdastj;rans.     SamkvmtkvWum2.mgr.hefursrhvereftirlitsstj;rnarmaWurrtttilaWffrfram wO  kvmdastj;rnogframkvmdastj;raupplUsingarsemnauWsynlegarerutilaWgetahafteftirlit B  meWstrfumframkvmdastj;rnarogframkvmdastj;ra.0mlsgreininniernUttheimild3.    mgr.40.gr.reglugerWarinnartilaWgefasrhverjumeftirlitsstj;rnarmanniheimildtilaWkrefj   astupplUsinga.XeraWeinsttviWupplUsingarsemnauWsynlegarerutilaWgetahafteftirlit {  meWstrfumframkvmdastj;rnarogframkvmdastj;ra.Eftirlitsstj;rneWaeftirlitsstj;rnar nF maWurkveWurupprumYaWhvortupplUsingarsuYesseWlisaWskyltsaWveitaYr. 9 @ttUm24.gr.    Greininerumeftirlitevr;pskumsamvinnuflgummeWeinYttustj;rnkerfi. r   0greininnisegiraWkvWi23.gr.,umeftirlitframkvmdastj;rnarevr;pskusamvinnu e= flagimeWtvYttustj;rnkerfimeWstrfumframkvmdastj;raogrtthennartilaWfupp 0 lUsingarfrhonum,gildiumeftirlit&  stj;rnarmeWframkvmdastj;raevr;pskusamvinnu  flagimeWeinYttu'"stj;rnkerfi.  @ttUm25.gr. \4   KveWiWerumtillgurttflagsmannaflagsfundigreininni. '   Samkvmt1.mgr.geturhverflagsmaWurkrafistYessaWfmltekiWtilmeWferWar  flagsfundi.Skiptirstofnfjreignhansekkimlifremurensamkvmtlgumumsamvinnu  flg.MeWYessukvWiernUttheimildtilaWvkjafrkvWi55.gr.reglugerWarumevr `  ;psksamvinnuflgYessefnisaWYeirsem;skaeftiraWfmltekiWfyrirflagsfundiskuli S+! veraminnst5.000eWarWayfira.m.k.10%afheildarfjldaatkvWa.HeimilteraWlkka " framangreindahlutfallstlusamYykktumevr;pskssamvinnuflagsskv.55.gr.reglugerWar # innar.GeraskalskriflegakrfuumaWmlverWitekiWfyrirf&  lagsfundiogskalYaWgert  $ meWYaWmiklumfyrirvaraaWunntsaWtakamldagskrfu' ndarins. !W%   Samkvmt2.mgr.skalkrafaskv.1.mgr.sendtilframkvmdastj;rnarevr;pskssam J""& vinnuflagsmeWtvYttustj;rnkerfieWastj;rnarevr;pskssamvinnuflagsmeWeinYttu #' stj;rnkerfi. #( @ttUm26.gr. v%N!*   GreininfjallarumboWunafhlfustj;rnvaldstilflagsfundarevr;pskusamvinnuflagi. A&"+   0samrmiviW2.mgr.54.gr.reglugerWarumevr;psksamvinnuflggeturstj;rnvaldskv.  '", 2.og3.mgr.19.gr.laganr.21/1991,umsamvinnuflg,boWaWtilflagsfundarhafiekki '#- veriWboWaWtilhanssamkvmtreglugerWinni,flagssamYykktumeWakvrWunflagsfundar. ( TilgreindireruYeiraWilarsemgetaboriWkrfuumfundarboWunsamkvmtlgumumsam  vinnuflgundirviWskiptarWherra.  @ttUm27.gr. T,   GreininfjallarumrWstafanirgagnvartevr;pskusamvinnuflagisemfullngirekki  skyldumsnumskv.6.gr.reglugerWarumevr;psksamvinnuflgumaWhafaskrWaskrif  stofuogaWalskrifstofusamarkiinnanEvr;pubandalagsins.0Yessarigreinfrumvarpsins   erhinsvegargertrWfyrirYvaWskrWskrifstofaogaWalskrifstofaevr;pskssamvinnuflags  X susamarkiinnanEvr;pskaefnahagssvWisins,aWildarrkistofnsamningsFrverslunar K #  samtakaEvr;pueWaFreyjum.      01.mgr.kemurframaWevr;psktsamvinnuflagfullngirekkiskyldumsnumskv.6.gr.    reglugerWarinnarefskrWskrifstofaogaWalskrifstofaYesserumismunandirkjumEvr   ;pskaefnahagssvWinu,mismunandiaWildarrkjumstofnsamningsFrverslunarsamtakaEvr wO  ;pueWaFreyjum.SkalYsamvinnuflagaskrstaWfestameWsrstakrikvrWunaWkvWi B  reglugerWarinnarhafiveriWbrotinogjafnframtgefaflaginufyrirmliumaWbtarann    markanuminnanhfilegsfrests.SkaljafnframtfelastfyrirmlunumviWvrunumaWkrafist   verWiskiptaflaginubtiYaWekkirannmarkanum. {    02.mgr.segiraWfarievr;psktsamvinnuflagekkiaWfyrirmlumskv.1.mgr.skulirW nF herragerakrfuumaWflagiWverWitekiWtilskiptaskv.62.gr.algumnr.21/1991,um 9 samvinnuflg.VriYaWviWskiptarWherrasemgerWislkakrfu,sbr.2.mgr.1.gr.Yeirra  laga.  @ttUm& a 28.gr. e=   0greininnierukvWiummlskottilhraWsd;msnnartilteknumkvrWunumsem 0 teknarhafaveriWummlefnievr;pskrasam'aeHvinnuflaga.XrkvarWanirsemhrumrWir  eru:   (g00H"i(m"  i(m2g  a  .3  Ԉ0    kvarWanirsamvinnuflagaskrrvarWandiskrninguevr;pskssamvinnuflags,frvsun i ums;knarevr;pskssamvinnuflagsumflutningsleyfiogstaWsetninguskrifstofa,i(mH݌\4 Ќ  "i(m"  i(m2g  b  .3  Ԉ0    kvrWunviWkomandistj;rnvaldsumtkuevr;pskssamvinnuflagstilskiptavegna ' brotakvWumumstaWsetninguskrifstofa,ogloksi(m݌ Ќ  "i(m"  i(mF2g  c  .3  Ԉ0    kvarWanirFjrmlaeftirlitsins,annarsvegarvarWandisamrunaoghinsvegarvarWandi  flutningevr;pskssamvinnuflags.i(mFs݌`  Ќ  @ttUm& , 29.gr. "   HrerukvWiumviWurlgmeWhliWsj;naf1.mgr.78.gr.reglugerWarumevr;psksam # vinnuflgsemsegiraWaWildarrkiskuligeraallarviWeigandirWstafanirtilaWtryggjaskil  $ virkabeitingu',reglugerWarinnar. !W% @ttUm30.gr. #'   GerterrWfyriraWlgumevr;psksamvinnuflgWlistgildi18.gst2006,samadag #( ogsamnefndreglugerW.EkkiverWurunntaWstofnaevr;psksamvinnuflghrlandifyrr. $ )    '",  &   Fylgiskjal. ( mAU?) dE?$ A^m   FjrmlarWuneyti, a fjrlagaskrifstofa:'( T, @FF  Umsgnumfrumvarptillagaumevr;psksamvinnuflg.     TilgangurfrumvarpsinseraWinnleiWaslenskanrttreglugerWEBnr.1435/2003,um   samYykktirfyrirevr;psksamvinnuflg.MeginmarkmiWreglugerWarinnareraWgefasam  X vinnuflgum,semviljastarfafleirieneinurkiEvr;pskaefnahagssvWisins,kostaW K #  stofnaevr;psktsamvinnuflagsemstarfarYgrundvellireglugerWarinnar,nokkurraviW    b;tarkvWalandslgumskrningarrkisogflagssamYykktumsnum,staWYessaWflgin    stofnitibviWkomandirkjumEvr;pskaefnahagssvWinusemYurfaYaWstarfa   grundvellimismunandilandslaga.XessikosturertalinnleiWatilminnistj;rnunarkostnaWar wO  ogskriffinnskuogmeirisamkeppnishfnisamvinnuflagaEvr;pskaefnahagssvWinu. B    EkkiverWursWaWfrumvarpiW,verWiYaW;breyttaWlgum,hafifrmeWsrkostnaWar    aukafyrirrkissj;W.