WPCn% {GӞ#1,`S_+k|ۏfqԇlIh0Gu's8+#t+h SϨGt,kDڕw@a bd? Ҁ Z!ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXkXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? XXk0?vvbX0#ggdd  8dd8ISIS,.     _ _ikmo(%03q 132.lggjafarYing2005!2006. ( Xskj.1196"401.ml.     @ Frumvarptillaga# Z#   umRkistvarpiWhf.   @ (Eftir2.umr.,24.aprl.) K #    I.KAFLI     AlmennkvWi.    1.gr. wO  EignaraWild. B  J  RkistvarpiWhf.ersjlfsttthlutaflageiguslenskarkisins.SalaflagsinseWahluta    Yess,sameiningYessviWnnurflgeWaslitYesser;heimil.     2.gr. nF Leyfitiltvarps. 9   RkistvarpiWhf.hefurleyfitiltvarpsYeimrsumogYeimtWnisviWumsemYaWfr  tilumrWaeWasemYvkannsWaraWverWathlutaW.    II.KAFLI e=  Hlutverkogskyldur.  0 3.gr.  BtvarpsYj;nustaalmannaYgu.  /   HlutverkRkistvarpsinshf.erreksturhverskonartvarpsYj;nustualmannaYgu,bWi i hlj;Wvarpsogsj;nvarps,eftirYvsemnnarerkveWiWlgumYessum. \4   BtvarpsYj;nustaalmannaYgufelursreftirfarandi: ' "i0J"  i0JR 2%  1  .3  Ԉ0    AWleggjarktviWslenskatungu,sguYj;WarinnarogmenningararfleifW.i0JR  ݌ Ќ  "i0J"  i0J 2%  2  .3  Ԉ0    AWsendattilallslandsinsognstumiWaa.m.k.einahlj;Wvarpsogsj;nvarpsdagskr  riWumkring.EnnfremuraWbirtavaldahlutaefnissns,breyttaeWa;breytta,samt `  WruYj;nustuefnibreyttueWa;breyttuformimeWWrummiWlum,Y.m.t.aWgeraefni S+! aWgengilegtalmenningimeWYeimhttiaWhverogeinngetifengiWaWgangaWverkinu " YeimstaWogYeirristunduerhannsjlfurkUs.i0J ݌# Ќ  "i0J"  i0J2%  3  .3  Ԉ0    AWframleiWaogdreifahverskonartvarpsefnifyrirsj;nvarpoghlj;WvarpsviWifrtta  $ miWlunar,frWslu,listaogafYreyingar.EfniWskalfullngjaeWlilegumkrfumalmenn !W% ingsumgWiogfjlbreytni.i0J݌J""& Ќ  "i0J"  i0J2%  4  .3  Ԉ0    AWveitaalmennafrWsluoggeradagskrrYttiersnertamlefnilandsogYj;Warsr #' staklegaogmeWYeimhttitryggjahlutlgaupplUsingagjfumslensktsamflag.i0J݌#( Ќ  "i0J"  i0JD2%  5  .3  Ԉ0    AWhaldaheiWrilUWrWislegargrundvallarreglurogmannrttindiogfrelsitilorWsog $ ) skoWana.Gtaskalfyllstu;hlutdrgnifrsgn,tlkunogdagskrrgerW.i0JDq݌v%N!* Ќ  "i0J"  i0J2%  6  .3  Ԉ0    &  AWflytjafjlbreyttskemmtiefniviWhfif;lksllumaldri.SrstaklegaskalYessgtt A&"+  aWhafaboWst;lumfjlbreyttefniviWhfibarna,jafnthlj;Wvarpisemsj;nvarpi.'A&i0J݌# '", #Ќ  "i0J"  i0J2%  7  .3  Ԉ0    & a  AWveitavWtka,reiWanlega,almennaoghlutlgafrttaYj;nustuuminnlendogerlend - mlefnilWandistundarogveravettvangurfyrirmismunandiskoWanirmlumsemefst  erubaugihverjusinnieWaalmenningvarWa.'a-vi0J ݌ Ќ  "i0J"  i0J2%  8  .3  Ԉ0    AWflytjaefnisviWilista,vsinda,sgu,Yr;ttaogannarst;mstundastarfs.i0J-݌a Ќ  "i0J"  i0J:2%  9  .3  Ԉ0    AWmiWatvarpsefniviWfjlbreytnislensksYj;Wlfs,YarmeWalaWsinnaeWlilegum Y, Yrfumminnihlutah;pa.i0J:g݌$ Ќ  "i0J "  i0J112%  10  .3  Ԉ0    AWkomauppaWstWutildagskrrgerWarogtvarpsutanhfuWborgarsvWisins.i0J݌ Ќ  "i0J "  i0J112%  11  .3  Ԉ0    AWhaldauppinauWsynlegriryggisYj;nustusviWitvarps.i0J#݌  Ќ  "i0J "  i0J112%  12  .3  Ԉ0    AWeigaeWaleigja,semogaWreka,hverskonarbnaWogeignir,YarmeWaltknibnaW  X ogfasteignir,semnauWsynlegarerufyrirstarfsemiflagsins.i0JJ݌P #  Ќ    4.gr.    nnurstarfsemi.     Rkistvarpinuhf.erheimiltaWstandaaWannarristarfsemienkveWiWerum3.gr.sem |O  tengiststarfsemiflagsinssviWidagskrrgerWareWatilnUtingartknibnaWiYess,sr G  YekkingustarfsmannaYessogaWstWuYessaWWruleyti.     Rkistvarpinuhf.erheimiltaWtakasaman,gefatogdreifahverskonarefni,nendur   gjaldseWagegnendurgjaldi,semstuWlaraWYvaWmiWlaWurframleidduefnieiguflagsins, {  svosemrituWumli,hlj;mpltum,hlj;Wsnldum,geisladiskum,myndbndumogmargmiWl sF unarefni. >   Rkistvarpinuhf.erheimiltaWsjtilYessaWfrumfluttdagskrrefniflagsinsverWivarW   veitttilframbWar.ErflaginuennfremurheimiltaWhafatiltlns,sluogdreifingarvaliW  dagskrrefnisemflutthefurveriW,endasgengiWfrsamningumviWaWrartthafaefnisum r aWslktsheimilt. j=   5.gr.  FjrhagsleguraWskilnaWur.  $  HaldaskalfjrreiWumallsreksturs,semekkifellurundirtvarpalmannaYgu,aWskildum i frfjrreiWumrekstursvegnatvarpsalmannaYguskv.3.gr.Erflaginu;heimiltaWnota a4 fjrmunifrrekstriskv.3.gr.tilYessaWgreiWaniWurkostnaWvegnaannarrarstarfsemi,Yar , meWalstarfsemisemtelstverasamkeppnisrekstur,nemaumsaWrWastarfsemisemflokk  astundirtvarpalmannaYguskv.3.gr.    6.gr. X+! Efnierlendumli. #" '  Efnierlendumli,semsUntersj;nvarpsdagskrRkistvarpsinshf.,skaljafnanfylgja # slenskttaleWatextislenskueftirYvsemviWhverjusinni.XaWY;ekkiviWYegarfluttir  $ eruerlendirsngtextareWaYegardreifterviWstWulaustumgervitunglogm;ttkustWfrtt !W% umeWafrttatengduefnisemsUniraWveruleguleytiatburWiergerastsmuandr.ViWYr O""& aWstWurskal,eftirYvsemkosturer,ltinfylgjaendursgneWakynningslenskuYeim #' atburWumsemgersthafa.SkallgWherslaaWallttalogtextislUtalaususlenskumli. #(   $ )   &   III.KAFLI -  Stj;rnskipulagRkistvarpsinshf.   7.gr.  UmboWmenntamlarWherra. a >+  MenntamlarWherrafermeWeignarhlutslenskarkisinsRkistvarpinuhf.'-J+ Y,   UmrttindiogskyldurRkistvarpsinshf.skalmltnnarfyrirsamYykktumflagsins. $   8.gr.   Stj;rnRkistvarpsinshf.  X '-  Stj;rnflagsinsskalkosinaWalfundisemhaldinnskalfyrirlokmamnaWarrhvert. P #  Hanaskuluskipafimmmennogjafnmargirtilvara.WurenkosiWertilstj;rnaraWalfundi    skulufimmmennkjrnirhlutbundinnikosninguAlYingisamtjafnmrgumtilvaraog    skuluYeirkosnirstj;rnflagsins.     Stj;rnarmennskuluveralgrWa,bYeirrahafiekkiveriWtekiWtilgjaldYrotaskiptaogYeir |O  skuluhafa;flekkaWmannorW.Stj;rnarmennskulustrfumsnumeingnguhafaaWleiWar G  lj;sihagsmuniRkistvarpsinshf.,fyrstogfremstskyldurYesstiltvarpsalmannaYgu.   Xeirmegaekki,hvorkibeintn;beint,innaafhendinokkurtstarf,takaviWgreiWslueWahafa   nokkurrahagsmunaaWgtaWrumfjlmiWlafyrirtkjumeWafjlmiWlatengdumfyrirtkjum {  semleittgetatilrekstraviWhagsmuniRkistvarpsinshf. sF   9.gr.   StarfssviWstj;rnarinnar.  #2  StarfssviWstj;rnarRkistvarpsinshf.nrsrstaklegatileftirfarandiYttastarfiflags r ins: j= ! ! (g00 _ikmo"i0J"  i0J32g  a  .3  Ԉ0    AWrWatvarpsstj;raogleysahannfrstrfum,kveWalaunhansognnurstarfskjr.i0J34݌5 Ќ  "i0J"  i0J52g  b  .3  Ԉ0    AWtakakvarWanirumlnogbyrgWirtilYarfaflagsins.i0J5C5݌ Ќ  "i0J"  i0J862g  c  .3  Ԉ0    AWtakaallarmeirihttarkvarWanirumreksturflagsins,Y.e.kvarWanirsemekkifalla  undirdagleganrekstur,UmistaWeiginfrumkvWieWaaWfengnumtillgumtvarpsstj;ra i eWaannarrastarfsmanna.i0J86e6݌a4 Ќ  "i0J"  i0J'82g  d  .3  Ԉ0    AWsamYykkjafyrirframfjrhagstlunfyrirhvertstarfsr.i0J'8T8݌, Ќ  "i0J"  i0JE92g  e  .3  Ԉ0    AWgeragreinfyrirYvrsskUrslutilaWalfundarhvernigtekisthefuraWuppfyllalg  bundnarskyldurflagsinsumtvarpalmannaYgu.i0JE9r9݌ Ќ    AWWruleytienaWframangreinirkveWststarfssviWstj;rnarsamYykktumflagsins,sbr. `  lgumhlutaflg,nr.2/1995. X+!   10.gr. # Btvarpsstj;ri.  $ ;  Btvarpsstj;rierframkvmdastj;riRkistvarpsinshf.ogskaluppfyllaskilyrWi2.mgr.8. !W% gr.HannerjafnframtWstiyfirmaWurallrardagskrrgerWar. O""&   Btvarpsstj;rirWuraWrastarfsmennRkistvarpsinshf. #'   0samYykktumflagsinsmskilgreinannarstarfssviWtvarpsstj;ra. #(   $ )   &   IV.KAFLI -  TekjurRkistvarpsinshf.   11.gr.  Tekjustofnar. a =  TekjustofnarRkistvarpsinshf.erusemhrsegir:'-= Y, ! ! _ikmo(%00"i0J"  i0J?2%  1  .3  Ԉ0    Samkvmtsrstkugjaldisemskattstj;rarleggjasamhliWalagninguopinberragjalda $ skv.93.gr.laganr.90/2003.GjaldskyldahvlirYeimeinstaklingumsemskattskyldir  eruskv.1.gr.ogYeimlgaWilumsemskattskyldireruogberasjlfstWaskattaWildskv.   2.gr.laganr.90/2003,Wrumendnarbum,YrotabumogYeimlgaWilumsemundan  X Yegnireruskattskylduskv.4.gr.smulaga.SkalgjaldiWnema13.500kr.rhvert P #  hverneinstaklingoglgaWila.UndanYegnirgjaldinueruYeireinstaklingarsemekki    skulustalagningusrstaksgjaldsFramkvmdasj;WaldraWraeWaskulufYaWgjald    felltniWurskv.2.mgr.10.gr.laganr.125/1999,ummlefnialdraWra.i0J??݌  Ќ  "i0J"  i0JC2%  2  .3  Ԉ0    TekjurafauglUsingum,kostunogslueWaleiguvrumsemtengjastdagskrrefniYess |O  tvarpieWaWrummiWlum.i0JC*D݌G  Ќ  "i0J"  i0JsE2%  3  .3  Ԉ0    AWrartekjursemAlYingikannsrstaklegaaWkveWa.i0JsEE݌  Ќ    ViWlagningu,innheimtu,eftirlitogviWurlgfersamkvmtkvWumVIII.!XIV.kafla   laganr.90/2003,umtekjuskatt,meWsWaribreytingum,aWfrtldukvWi98.gr. {    Hinn15.febrarog15.marhvertskalfjrmlarWuneytiWgreiWaRkistvarpinuhf. sF fyrirframhvortsinnfjrhWsemsvarartiltlaWsfj;rWungsheildarteknaafgjaldirsins > samkvmtYessarigrein.     Stj;rnflagsinsskalsetjagjaldskrrfyrirauglUsingabirtinguogaWraskyldatekjustofna.    V.KAFLI j=  TmiskvWi.  5 12.gr.  Lgumhlutaflg.  8I  AWWruleytienframkemurlgumYessumgildaumRkistvarpiWhf.lgnr.2/1995, i umhlutaflg. a4   13.gr.  Gildistakalagannao.fl.  J  LgYessiWlastYegargildi. `    MeWlgumYessumerufelldrgildilgumRkistvarpiW,nr.122/2000,frogmeW1. X+! jl2006,aWundanteknumeftirtldumkvWum:12.,13.,14.og16.gr.,semfallargildi #" 1.janar2008,og15.,17.og18.gr.,semfallargildi1.janar2011.HeitiYeirralagaverW # ur: LgumtvarpsgjaldoginnheimtuYess. SkululgingefintsvobreyttmeWnUjum  $ greinanmerum. !W%   XarsemWrumlgumervsaWtilRkistvarpsinserttviWRkistvarpiWhf. O""&   kvWitilbrWabirgWa. #( I. $ ) StofnunhlutaflagsumRkistvarpiW.  {%N!* M  MeWlgumYessumerstofnaWhlutaflagumRkistvarpiW.SkalheitiYessveraRkis F&"+ tvarpiWhf.FlagiWskalskrWhlutaflagaskr.FresturtilYessaWsetjaflaginusrstakar '", samYykktiroghaldastofnfunder15dagareftiraWAlYingihefurkosiWmenntilsetustj;rn. '#-   Rkissj;Wurleggurallareignir,rttindi,viWskiptavild,skuldirogskuldbindingarRkis - tvarpsinstilhlutaflagsins.    MenntamlarWherrakveWurheildarfjrhWhlutafjrRkistvarpinuhf.ViWstofnun  flagsinsskallgWframa.m.k.5.000.000kr.fjrhWsemhlutafogskalhngreiWastr a rkissj;WieigisWarenhlfummnuWieftirskrninguflagsinshjhlutaflagaskr. Y,   ViWgildistkulagaYessaratekurhlutaflagiWviWrekstriogstarfsemiRkistvarpsins,og $ umleiWerRkistvarpiWlagtniWur.TekurflagiWYm.a.viWlgbundnuleyfiRkistvarpsins  tiltvarpsreksturs.     RkistvarpiWhf.skalyfirtakaYrskyldursemRkistvarpiWhefurundirgengistsamn  X ingumviWYriWjuaWila. P #    II.    Rttindistarfsmanna.    #T  XegarstofnuninRkistvarpiWverWurlgWniWurferumrttindiogskyldurstarfsmanna |O  hennareftirlgumnr.70/1996,umrttindiogskyldurstarfsmannarkisins,meWsWaribreyt G  ingum,oglgumnr.72/2002,umrttarstWustarfsmannaviWaWilaskiptiaWfyrirtkjum,eftir   YvsemviW.     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LokumboWitvarpsrWs.  #" [  UmboWaWalmannaogvaramannatvarpsrWi,semsWastvorukjrnirafAlYingiskv.7. # gr.lagaumRkistvarpiW,nr.122/2000,meWsWaribreytingum,fellurniWurviWgildistku  $ lagaYessara. !W%   &  V. #' lagningoginnheimtatvarpsgjalds. '#] #( ~]  MegintekjustofnarRkistvarpsinshf.tilogmeW31.desember2007erugjldfyrirt $ ) varpsafnot,gjldfyrirauglUsingarhlj;Wvarpiogsj;nvarpiogWrummiWlumogaWrirtekju {%N!* stofnarsemAlYingikannaWkveWa.MenntamlarWherraskalstaWfestatvarpsgjldaW F&"+ fengnumtillgumtvarpsstj;ra. '",   Eftir1.janar2008ferumtekjurflagsinsskv.11.gr.