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S+    HlutverkRkistvarpsins_ohf_.erreksturhverskonar_tvarpsYj;nustu_Ԁ_almannaYgu_,svo   semhlj;Wvarpsogsj;nvarps,eftirYvsemnnarerkveWiWlgumYessum. !   _BtvarpsYj;nusta_Ԁ_almannaYgu_Ԁfelursreftirfarandi: " "i(m"  i(m2  1  .3  Ԉ0    AWleggjarktviWslenskatungu,sguYj;WarinnarogmenningararfleifW.i(m)݌W# Ќ  "i(m"  i(m32  2  .3  Ԉ0    AWsendattilallslandsinsognstumiWa_a.m.k._Ԁeinahlj;Wvarpsogsj;nvarpsdagskr J "$ riWumkring.EnnfremuraWbirtavaldahlutaefnissns,breyttaeWa;breytta,samt !% Wru_Yj;nustuefni_ԀbreyttueWa;breyttuformimeWWrummiWlum,_Y.m.t._ԀaWgeraefni !& aWgengilegtalmenningimeWYeimhttiaWhverogeinngetifengiWaWgangaWverkinu "' YeimstaWogYeirristunduerhannsjlfurkUs.i(m3`݌v#N( Ќ  "i(m"  i(m2  3  .3  Ԉ0    AWframleiWaogdreifahverskonartvarpsefnifyrirsj;nvarpoghlj;WvarpsviWi A$ ) _frttamiWlunar_,frWslu,listaogafYreyingar.EfniWskalfullngjaeWlilegumkrfum  % * almenningsumgWiogfjlbreytni.i(m݌%!+ Ќ  "i(m"  i(m2  4  .3  Ԉ0    AWveitaalmennafrWsluoggera_dagskrrYtti_ԀersnertamlefnilandsogYj;Warsr &z",  staklegaogmeWYeimhttitryggjahlutlga_upplUsingagjf_Ԁumslensktsamflag.i(m݌#m'E#-< #Ќ  "i(m"  i(m2  5  .3  Ԉ0    & a  AWhaldaheiWri_lUWrWislegar_ԀgrundvallarreglurogmannrttindiogfrelsitilorWsog ( skoWana.Gtaskalfyllstu;hlutdrgnifrsgn,tlkunogdagskrrgerW.i(m݌ Ќ  "i(m"  i(m2  6  .3  Ԉ0    AWflytjafjlbreytt_skemmtiefni_ԀviWhfif;lksllumaldri.SrstaklegaskalYess'a(SԀgtt  aWhafaboWst;lumfjlbreyttefniviWhfibarna,jafnthlj;Wvarpisemsj;nvarpi.i(m݌a Ќ  "i(m"  i(m2  7  .3  Ԉ0    AWveitavWtka,reiWanlega,almennaoghlutlga_frttaYj;nustu_Ԁuminnlendogerlend T, mlefnilWandistundarogveravettvangurfyrirmismunandiskoWanirmlumsemefst  erubaugihverjusinnieWaalmenningvarWa.i(m݌ Ќ  "i(m"  i(m2  8  .3  Ԉ0    AWflytjaefnisviWilista,vsinda,sgu,Yr;ttaogannars_t;mstundastarfs_.i(m݌  Ќ  "i(m"  i(m2  9  .3  Ԉ0    AWmiWatvarpsefniviWfjlbreytnislensksYj;Wlfs,YarmeWalaWsinnaeWlilegum  X Yrfum_minnihlutah;pa_.i(m3݌K #  Ќ  "i(m "  i(m 222  10  .3  Ԉ0    AWkomauppaWstWutil_dagskrrgerWar_Ԁogtvarpsutan_hfuWborgarsvWisins_.i(m ݌   Ќ  "i(m "  i(m#"222  11  .3  Ԉ0    AWhaldauppinauWsynlegriryggisYj;nustusviWitvarps.i(m#"P"݌   Ќ  "i(m "  i(mK#222  12  .3  Ԉ0    AWeigaeWaleigja,semogaWreka,hverskonarbnaWogeignir,YarmeWaltknibnaW   ogfasteignirsemnauWsynlegarerufyrirstarfsemiflagsins.i(mK#x#݌wO  Ќ  "i(m "  i(m$222  13  .3  Ԉ0    AWvarWveitatilframbWarfrumfluttefni,endasgengiWfrsamningumviWaWra_rtt B  hafa_ԀefnisumaWslktsheimilt.i(m$%݌   Ќ    MenntamlarWherraogRkistvarpinu_ohf_.beraWgerasrstakan_Yj;nustusamning_Ԁum   markmiW,umfangognnarikrfurskv.2.mgr.um_tvarpsYj;nustu_Ԁ_almannaYgu_. {    4.gr. 9 nnurstarfsemi.  '  Rkistvarpinu_ohf_.erheimiltaWstandaaWannarristarfsemienkveWiWerum3.gr.sem  tengiststarfsemiflagsinssviWi_dagskrrgerWar_ԀeWatilnUtingar_tknibnaWi_ԀYess,sr r YekkingustarfsmannaYessogaWstWuYessaWWruleyti. e=   Rkistvarpinu_ohf_.erheimiltaWtakasaman,gefatogdreifahverskonarefni,nendur 0 gjaldseWagegnendurgjaldi,semstuWlaraWYvaWmiWlaWurframleidduefnieiguflags  ins,svosemrituWumli,hlj;mpltum,_hlj;Wsnldum_,_geisladiskum_,myndbndumog_marg  miWlunarefni_. i   Rkistvarpinu_ohf_.er;heimiltaWseljafrsrverWmtisemhafamenningarlegtogsgu \4 legtgildifyrirslenskuYj;WinaogvarWveitteruhjflaginu. '   5.gr.  _Fjrhagslegur_ԀaWskilnaWur. `  O-  HaldaskalfjrreiWumallsreksturs,semekkifellurundirtvarp_almannaYgu_,aWskildum S+! frfjrreiWumrekstursvegnatvarps_almannaYgu_Ԁskv.3.gr.Erflaginu;heimiltaWnota " fjrmunifrrekstriskv.3.gr.tilYessaWgreiWaniWurkostnaWvegnaannarrarstarfsemi,Yar # meWalstarfsemisemtelstvera_samkeppnisrekstur_,nemaumsaWrWastarfsemisem  $ flokkastundirtvarp_almannaYgu_Ԁskv.3.gr. !W%   6.gr. #' Efnierlendumli. #( 0  Efnierlendumli,semsUntersj;nvarpsdagskrRkistvarpsins_ohf_.,skaljafnanfylgja $ ) slenskttaleWatextislenskueftirYvsemviWhverjusinni.XaWY;ekkiviWYegarfluttir v%N!* eruerlendir_sngtextar_ԀeWaYegardreifterviWstWulaustumgervitunglog_m;ttkustW_Ԁfrtt A&"+  umeWa_frttatengdu_ԀefnisemsUniraWveruleguleytiatburWiergerastsmuandr.ViWYr  '", aWstWur&   skal,eftirYvsemkosturer,ltinfylgjaendursgneWakynningslenskuYeim ( atburWumsemgersthafa.SkallgWherslaaWallttalogtextis_lUtalausu_Ԁslenskumli.'(3    III.KAFLI a  Stj;rnskipulagRkistvarpsins_ohf_.  T, 7.gr.  UmboWmenntamlarWherra.  4  MenntamlarWherrafermeWeignarhlutslenskarkisinsRkistvarpinu_ohf_.     UmrttindiogskyldurRkistvarpsins_ohf_.skalmltnnarfyrirsamYykktumflagsins.  X   8.gr.    Stj;rnRkistvarpsins_ohf_.    7  Stj;rnflagsinsskalkosinaWalfundisemhaldinnskalfyrirlokmamnaWarrhvert.   Hanaskuluskipafimmmennogjafnmargirtilvara.WurenkosiWertilstj;rnaraWalfundi wO  skulufimmmennkjrnirhlutbundinnikosninguAlYingisamtjafnmrgumtilvaraog B  skuluYeirkosnirstj;rnflagsins.      Stj;rnarmennskuluvera_lgrWa_,bYeirrahafiekkiveriWtekiWtil_gjaldYrotaskipta_Ԁog   Yeirskuluhafa;flekkaWmannorW.Stj;rnarmennskulustrfumsnumeingnguhafaaW {  leiWarlj;sihagsmuniRkistvarpsins_ohf_.,fyrstogfremstskyldurYesstiltvarps_almanna nF Ygu_.Xeirmegaekki,hvorkibeintn;beint,innaafhendinokkurtstarf,takaviWgreiWslu 9 eWahafanokkurrahagsmunaaWgtaWrum_fjlmiWlafyrirtkjum_ԀeWa_fjlmiWlatengdum_  fyrirtkjumsemleittgetatilrekstraviWhagsmuniRkistvarpsins_ohf_.    9.gr. e= StarfssviWstj;rnarinnar. 0 =  StarfssviWstj;rnarRkistvarpsins_ohf_.nrsrstaklegatileftirfarandiYttastarfiflags  ins:  ! ! 8(U80 _ikmo"i(m"  i(m>2U  1  .3  Ԉ0    AWrWa_tvarpsstj;ra_Ԁogleysahannfrstrfum,kveWalaunhansognnurstarfskjr.i(m>?݌i Ќ  "i(m"  i(mP@2U  2  .3  Ԉ0    AWtakakvarWanirumlnog_byrgWir_ԀtilYarfaflagsins.i(mP@}@݌\4 Ќ  "i(m"  i(mA2U  3  .3  Ԉ0    AWtakaallarmeirihttarkvarWanirumreksturflagsins,_Y.e._ԀkvarWanirsemekkifalla ' undirdagleganrekstur,UmistaWeiginfrumkvWieWaaWfengnumtillgum_tvarpsstj;ra_  eWaannarrastarfsmanna.i(mAA݌ Ќ  "i(m"  i(mC2U  4  .3  Ԉ0    AWsamYykkjafyrirframfjrhagstlunfyrirhvertstarfsr.i(mCC݌`  Ќ  "i(m"  i(mD2U  5  .3  Ԉ0    AWgeragreinfyrirYvrsskUrslutil_aWalfundar_ԀhvernigtekisthefuraWuppfylla S+! _lgbundnar_Ԁskyldurflagsinsumtvarp_almannaYgu_.i(mDE݌" Ќ    AWWruleytienaWframangreinir_kveWst_ԀstarfssviWstj;rnarsamYykktumflagsins,sbr. # lgum_hlutaflg_,nr.2/1995,meWsWaribreytingum.  $   10.gr. J""& Btvarpsstj;ri. #' G  Btvarpsstj;rierframkvmdastj;riRkistvarpsins_ohf_.ogskaluppfyllaskilyrWi2.mgr. #( 8.gr.HannerjafnframtWstiyfirmaWurallrar_dagskrrgerWar_. $ )   Btvarpsstj;rirWuraWrastarfsmennRkistvarpsins_ohf_. v%N!*   0samYykktumflagsinsmskilgreinannarstarfssviW_tvarpsstj;ra_. A&"+    '", &     _IV_.KAFLI (  TekjurRkistvarpsins_ohf_.   11.gr.  Tekjustofnar. a J'(J  TekjustofnarRkistvarpsins_ohf_.erusemhrsegir: T, ! ! <(e888"i(m"  i(mL2e  1  .3  Ԉ0    Samkvmtsrstkugjaldisemskattstj;rarleggjasamhliWalagninguopinberragjalda  skv.93.gr.laganr.90/2003._Gjaldskylda_ԀhvlirYeimeinstaklingumsem_skattskyldir_  eruskv.1.gr.ogYeim_lgaWilum_Ԁsem_skattskyldir_ԀeruogberasjlfstWa_skattaWild_Ԁskv.   2.gr.laganr.90/2003,Wrumen_dnarbum_,_Yrotabum_ԀogYeim_lgaWilum_Ԁsem  X undanYegnireruskattskylduskv.4.gr.smulaga.SkalgjaldiWnema14.580kr.rhvert K #  hverneinstaklingog_lgaWila_.UndanYegnir_gjaldinu_ԀeruYeireinstaklingarsemekki    skulustalagningusrstaks_gjalds_ԀFramkvmdasj;WaldraWraeWaskulufYaWgjald    felltniWurskv.2.mgr.10.gr.laganr.125/1999,ummlefnialdraWra.i(mLM݌  Ќ  "i(m"  i(mR2e  2  .3  Ԉ0    TekjurafauglUsingum,_kostun_ԀogslueWaleiguvrumsemtengjast_dagskrrefni_ԀYess wO  tvarpieWaWrummiWlum.i(mRR݌B  Ќ  "i(m"  i(mMT2e  3  .3  Ԉ0    AWrartekjursemAlYingikannsrstaklegaaWkveWa.i(mMTzT݌   Ќ    ViWlagningu,innheimtu,eftirlitogviWurlgfersamkvmtkvWum_VIII_.!_XIV_.kafla   laganr.90/2003,umtekjuskattog_eignarskatt_,meWsWaribreytingum,aWfrtldukvWi {  98.gr. nF   Hinn15.febrarog15.marhvertskalfjrmlarWuneytiWgreiWaRkistvarpinu_ohf_. 9 fyrirframhvortsinnfjrhWsemsvarartil_tlaWs_Ԁ_fj;rWungs_Ԁ_heildartekna_Ԁafgjaldirsins  samkvmtYessarigrein.    Stj;rnflagsinsskalsetja_gjaldskrr_Ԁfyrir_auglUsingabirtingu_ԀogaWraskyldatekjustofna. r   V.KAFLI 0  TmiskvWi.   12.gr.  Lgum_hlutaflg_Ԁ_o.fl_. i VY  AWWruleytienframkemurlgumYessumgildaumRkistvarpiW_ohf_.lgnr.2/1995, \4 um_hlutaflg_,meWsWaribreytingum. '   _UpplUsingalg_,nr.50/1996,gildaumstarfsemiRkistvarpsins_ohf_.    13.gr. `  _Gildistaka_Ԁlaganna_o.fl_. S+! [  LgYessiWlastYegargildi. "   MeWlgumYessumerufelldrgildilgumRkistvarpiW,nr.122/2000,frogmeW1. # janar2007,aWundanteknumeftirtldumkvWum:12.,13.,14.og16.gr.,semfallargildi  $ 1.janar2009,og15.,17.og18.gr.,semfallargildi1.janar2012.HeitiYeirralagaverW !W% ur:Lgum_tvarpsgjald_ԀoginnheimtuYess.SkululgingefintsvobreyttmeWnUjum J""& _greinanmerum_. #'   XarsemWrumlgumervsaWtilRkistvarpsinserttviWRkistvarpiW_ohf_. #(   $ )   &   kvWitilbrWabirgWa. ( I.  StofnunhlutaflagsumRkistvarpiW.   _  0samrmiviWlgYessiskalstofnaWhlutaflagumRkistvarpiWogskalheitiYessvera a RkistvarpiW_ohf_.FlagiWskalskrW_hlutaflagaskr_._Frestur_ԀtilYessaWsetjaflaginu'(` T, srstakarsamYykktiroghalda_stofnfund_Ԁer30dagareftiraWAlYingihefurkosiWmenntilsetu  stj;rn.    Rkissj;Wurleggurallareignir,rttindi,_viWskiptavild_,skuldirogskuldbindingarRkis   tvarpsinstil_hlutaflagsins_.  X   MenntamlarWherrakveWur_heildarfjrhW_ԀhlutafjrRkistvarpinu_ohf_.ViWstofnun K #  flagsinsskallgWfram_a.m.k._Ԁ5.000.000kr.fjrhWsemhlutafogskalhngreiWastr    rkissj;WieigisWarenhlfummnuWieftirskrninguflagsinshj_hlutaflagaskr_.      EftiraWlgumRkistvarpiW,nr.122/2000,fallargildi1.janar2007,sbr.2.mgr.13.   gr.,tekurRkistvarpiW_ohf_.viWrekstriogstarfsemiRkistvarpsins,ogumleiWerRkis wO  tvarpiWlagtniWur.TekurflagiWY_m.a._ԀviWlgbundnuleyfiRkistvarpsinstil_tvarps B  reksturs_.JafnframtskalRkistvarpiW_ohf_.yfirtakaYrskyldursemRkistvarpiWhefur    _undirgengist_ԀsamningumviWYriWjuaWila.      II. nF Rttindistarfsmanna. 9 h   XegarstofnuninRkistvarpiWverWurlgWniWur,frogmeW1.janar2007,ferumrtt  indiogskyldurstarfsmannahennareftirlgumnr.70/1996,umrttindiogskyldurstarfs  mannarkisins,meWsWaribreytingum,oglgumnr.72/2002,umrttarstWustarfsmanna r viW_aWilaskipti_ԀaWfyrirtkjum,eftirYvsemviW. e=   RkistvarpiW_ohf_.skalbj;WastrfllumstarfsmnnumRkistvarpsins. 0   Um_biWlaunartt_,semkannaWhafafylgtstrfumhjRkistvarpinu,gildakvWilaga  nr.70/1996,Y;skulustarfsmennhalda_biWlaunartti_ԀsnumverWistarfYeirralagtniWurfyrir  31.desember2009. i   StarfsmaWurRkistvarpsins,semhefurunniWsrrtttil_lfeyrisgreiWslna_Ԁskv.24.gr. \4 laganr.1/1997,umLfeyrissj;Wstarfsmannarkisins,ogrWsttilstarfahj_hlutaflaginu_ ' meWminnstYriggjamnaWauppsagnarfrestihlftstarfeWameira,geturekkihafiWtku  lfeyrisfyrrenhannlturafYvstarfi.     III. S+! Fyrstastj;rnflagsins. " o   EigisWaren30dgumeftiraWAlYingikUsmenntilsetustj;rnflagsins,sbr.8.gr.,skal # menntamlarWherrahalda_stofnfund_ԀRkistvarpsins_ohf_.Yarsemjafntstj;rnsemstj;rnar  $ formaWurflagsinsskalkjrin.XartilskipuWhefurveriWstj;rnfyrirflagiWermenntamla !W% rWherra_fyrirsvari_ԀfyrirflagiWsemeinistj;rnarmaWurYess. J""&    _IV_. #( LokumboWi_tvarpsrWs_. $ ) q   UmboW_aWalmanna_ԀogvaramannatvarpsrWi,semsWastvorukjrnirafAlYingiskv.7. v%N!* gr.lagaumRkistvarpiW,nr.122/2000,meWsWaribreytingum,fellurniWurviWgildistku A&"+ lagaYessara.  '",  '#-    V. ( _lagning_Ԁoginnheimta_tvarpsgjalds_.  s   _Megintekjustofnar_ԀRkistvarpsins_ohf_.tilogmeW31.desember2008erugjldfyrir  _tvarpsafnot_,gjldfyrirauglUsingarhlj;Wvarpiogsj;nvarpiogWrummiWlumogaWrir a tekjustofnarsemAlYingikannaWkveWa.MenntamlarWherraskalstaWfesta_tvarpsgjld_ T, aWfengnumtillgum_tvarpsstj;ra_.    Eftir1.janar2009ferumtekjurflagsinsskv.11.gr.  @ #dggAthugasemdirviW_lagafrumvarp_ԀYetta.#ggdAwԈ  X  1.Inngangur.  K #    FrumvarpYettaersamiWvegummenntamlarWuneytisinsogbyggistfrumvarpium    RkistvarpiWhf.,semlagtvarframsWastaYingi,132.lggjafarYingi,_Yskj_.nr.517,401.    ml.0frumvarpiYessueraWfinnanokkrarbreytingarfrfyrrafrumvarpi,semtakamiWaf   tillgummeirihluta_menntamlanefndar_Ԁ_nefndarlitum_ԀviW_YingmeWferW_ԀsWastaYingi, wO  eftir1.og2.umrWu. B    125.lggjafarYingilagWimenntamlarWherraframfrumvarptilnUrra_tvarpslaga_Ԁ(_Yskj_.    241,207.ml).FrumvarpiWvarsamYykktsemlgfrAlYingimeWnokkrumbreytingum,   sem_menntamlanefnd_ԀAlYingislagWitil,_tvarpslg_,nr.5317.ma2000(_Yskj_.1217,207. {  ml,_Stj;rnartWindi_ԀA2000,bls.130).MeWhinumnUju_tvarpslgum_Ԁvorufelldrgildi_t nF varpslg_,nr.68/1985,meWsWaribreytingum,aWundanteknumkvWumlagannasemvarWa 9 RkistvarpiW.HeitiYeirralagavarWlgumRkistvarpiWogvoruYaugefintsvobreytt  meWnUjum_greinanmerum_ԀsemlgumRkistvarpiW,nr.12230.jn2000.    _Btvarpslg_,nr.53/2000,myndaalmennanrammaumalla_tvarpsstarfsemi_Ԁlandinu,bWi r sj;nvarpoghlj;Wvarp.HelstatilefniendurskoWunar_tvarpslaganna_Ԁvarsetning_tilskipunar_ e= _Evr;pusambandsins_Ԁ97/36/EBsembreytti_sj;nvarpstilskipun_Ԁsambandsins89/552/EBE. 0 TmisnUmlif;lusthinninUju_sj;nvarpstilskipun_ԀogvsastumYaWefnitilfrumvarpsins  tillaganr.53/2000.XvorugerWar_tvarpslgunum_ԀUmsarbreytingarsemekkileiddibein  lnisaftilskipun97/36/EB. i   0liti_menntamlanefndar_,YarsemmltvarmeWsamYykkt_tvarpslagafrumvarpsins_,kom \4 framYaWlitnefndarinnaraWnauWsynlegtvriaWendurskoWalagakvWiumRkistvarpiW ' ogendurmetahlutverkYessbreyttu_fjlmiWlaumhverfi_.LagWinefndinhersluaWYeirri  vinnuyrWi_hraWaW_.MenntamlarWuneytiWhefurumnokkurtskeiWunniWaWtillgumtil  breytingalagakvWumumRkistvarpiWogflyturmenntamlarWherranfrumvarpYetta `  framhaldiafYeirrivinnuogsamrmiviW;sk_menntamlanefndar_ԀAlYingis.Xvfrumvarpi S+! semhrliggurfyrirog_tvarpslgum_,nr.53/2000,ertlaWaWmyndaheildarlggjfum " _tvarpsmlefni_Ԁhrlandi. #   BtvarperfrumvarpiYessunotaWsemsamheitifyrirhlj;Wvarpogsj;nvarp,einsoggert  $ eraliW1.gr._tvarpslaga_. !W%   131.lggjafarYingivarafhlfumenntamlarWherralagtframfrumvarptillagaum J""& RkistvarpiW_sf_.0frumvarpinuvargertrWfyrirumtalsverWumbreytingum_rekstrar #' umhverfi_ԀRkistvarpsins.XannigvarrWgertaWleggjaniWur_rkisstofnunina_ԀRkistvarpiW #( ogaWnUttflag,_sameignarflag_,tkiviWrekstriYess.Ennfremurvarmltfyrirumafnm $ ) afnotagjaldafrogmeW1.janar2008oglagttilaWreksturflagsinsyrWieftirYaWgrund v%N!* vallaWursrstkumskatti,_nefskatti_,semlagWuryrWieinstaklingaog_lgaWila_,_auglUsinga A&"+  tekjum_ԀogWrumtekjum.AukYessavarlagttilaWstj;rnflagsinsyrWibreyttYannigaW  '", tvarpsrW&   yrWilagtniWurogaWviWtkisrstk_rekstrarstj;rn_Ԁsemmundi_m.a._ԀrWa_tvarps ( stj;ra_.'(f    FrumvarpiWbreyttistumtalsvertmeWfrumYingsinseftiraWYaWvarlagtframafhlfu  menntamlarWherra.0umsgn_menntamlanefndar_ԀvorugerWarathugasemdirviWfjgur a atriWi.0fyrstalagivartaliWaWskilgreiningtvarpi_almannaYgu_ԀvriofvWtkogYv T, lagttilaWhnyrWi_Yrengd_ԀaWnokkruleyti.0WrulagitaldinefndinaWheimildhinsnUja  flagstilaWtakaYttstarfsemisemekkiteldist_tvarpsYj;nusta_Ԁ_almannaYgu_ԀvriofvW  tk.LagWinefndinYvtilaWshlutifrumvarpsinsyrWiaWsvostddufelldurbrott.0YriWja   lagigerWinefndinathugasemdirviWYannhlutafrumvarpsinssemgerWiflaginukleiftaWtaka  X aWsr_srverkefni_Ԁfrstj;rnvldumYrttfyriraWYauskiluWuekkiarWi.LagWinefndinYvtil K #  aWshlutifrumvarpsinsyrWifelldurbrott.0fj;rWalagigerWinefndinathugasemdirviW    kvWiervrWuWu_yfirtku_ԀhinsnUjaflagsrttindumstarfsmanna.FrumvarpiWhlautekki    afgreiWsluengrunniYessogmeWYeimbreytingumsemaWframanvoruraktarvarfrumvarp   tillagaumRkistvarpiWhf.lagtframsWastaYingi.EinsogWursegirerfrumvarpYetta wO  lagtframmeWYeimbreytingumsemmeirihluti_menntamlanefndar_ԀlagWitilviW_YingmeWferW_ B  sWastaYingi,eftir1.og2.umrWu.      Hinn23.aprl2004gaf_Samkeppnis_Ԅog_rkisstyrkjadeild_Ԁ_Eftirlitsstofnunar_Ԁ_EFTA_Ԁ(hr   eftirnefnt_ESA_)tleiWbeinandireglurum_rkisstyrki_ԀsviWi_almannatvarpsYj;nustu_Ԁ(e. {  _public_Ԁ_service_Ԁ_broadcasting_).0kjlfariWh;fstathugun_ESA_Ԁfjrmgnunogrekstri_RBV_Ԁ nF grundvelli1.mgr.17.gr.II.hluta3._b;kunar_Ԁ_viWaukasamnings_ԀviW_EES_Ԅsamninginnum 9 eftirlitog_d;mst;lameWferW_.    Hinn3.jn2005barstslenskumstj;rnvldumtilkynning_ESA_Ԁskv.2.mgr.17.gr.II.  hluta3._b;kunar_Ԁ_fyrrgreinds_Ԁ_viWaukasamnings_ԀviW_EES_Ԅsamninginnumeftirlitog_d;mst;la r meWferW_ԀYarsemgerWergreinfyrir_brWabirgWamati_Ԁ_ESA_ԀvarWandifjrmgnunogrekstur e= _RBV_.Athugasemdir_ESA_ԀtakabWitilgildandilagaum_RBV_Ԁogfrumvarpstillagaum 0 RkistvarpiW_sf_.(643.ml131.lggjafarYingi).fundi_ESA_ԀmeWembttismnnumfjr  mlaogmenntamlarWuneytisinsReykjavk9.jn2005gerWufulltrar_ESA_Ԁnnarigrein  fyrir_brWabirgWaniWurstWunni_ԀogviWhorfum_ESA_ԀtilfrumvarpstillagaumRkistvarpiW i _sf_.,aWteknutillititil_nefndarlits_Ԁog_breytingartillgu_Ԁmeirihluta_menntamlanefndar_ԀAl \4 Yingis(_Yskj_.1438og1439).fundinumkomframaW_rekstrarformiW_Ԁ_sameignarflag_Ԁeigu ' slenskarkisinsvriekkitilYessfalliWaWleysarYeimvandamlumsemleiddiaf_;tak  markaWri_ԀbyrgWrkisinsskuldbindingum_RBV_Ԁsem_rkisstofnunar_.    AWmati_ESA_ԀskapaWikvrWun,_lagning_Ԁoginnheimta_tvarpsgjalds_Ԁ_RBV_Ԁskv.11.gr. `  frumvarpsinsumRkistvarpiW_sf_.efnahagslegtforskotkeppinautasemstofnuninnytiekki S+! miWaWviWeWlilegar_markaWsaWstWur_.0YessuflistaW_RBV_Ԁnyti_forskots_Ԁsamkeppnisem " vriandsttt1.mgr.61.gr._EES_Ԅsamningsins.Samkvmt_d;mafordmum_Ԁ_Evr;pud;m # st;lsins_ԀgtislktforskotsamkeppniekkiviWgengistnemaaWuppfylltumfj;rumskilyrWum:  $ ! ! >(u88<"i(m"  i(m2u  1  .3  Ԉ0    aWvelskilgreindskyldahvliviWtakanda_rkisstyrks_ԀtilaWltatopinberaYj;nustu;i(m݌!W% Ќ  "i(m"  i(m2u  2  .3  Ԉ0    aWforsendurfyrirtreikningiogkvrWun_rkisstyrks_ԀhafiveriWskilgreindarfyrirfram J""& meWhlutlgumoggagnsjumhtti;i(m$݌#' Ќ  "i(m"  i(m2u  3  .3  Ԉ0    aW_rkisstyrkur_ԀfariekkiframrnauWsynlegumkostnaWiviWaWltathinaopinberu #( Yj;nustu,aWlluleytieWaaWhluta,aWteknutillititilteknaog_sanngjarnrar_Ԁ_framlegWar_ $ ) afrekstriYj;nustunnar;i(m݌v%N!* Ќ  "i(m"  i(m2u  4  .3  Ԉ0    aWYegaraWilisvalinntilaWveitaopinberaYj;nustunundangengins_tboWs_ԀYurfiupp A&"+  hW_rkisstyrks_ԀaWhafaveriWkveWingrundvelli_reiknilkans_ԀumkostnaW_dmigerWs_,  '", vel_rekins_Ԁfyrirtkis,meWngilegan&   styrk,afYvaWveitahinaopinberuYj;nustu,aW ( teknutillititil_'(Wsanngjarnrar_Ԁ_arWsemiskrfu_.i(m݌ Ќ    NiWurstaWa_ESA_ԀvaraW1.gr.frumvarpstillagaumRkistvarpiW_sf_.fliYaWsraW  rkissj;WurkmitilmeWaWbera;takmarkaWabyrgWllumskuldbindingum_sameignar a flagsins_ԀRkistvarpiW_sf_.,endakmifram3.mgr.5.gr.lagaum_gjaldYrotaskipti_,nr. T, 21/1991,aW_greiWsluYrot_ԀhjRkistvarpinu_sf_.gtialdreileitttil_gjaldYrotaskiptameWferWar_  stofnuninni.XrttfyrirgreiWslu_RBV_Ԁsvonefndu_rkisbyrgWargjaldi_Ԁskv.6.gr.lagaum  _rkisbyrgWir_,nr.121/1997(0,0625%),yrWiekkikomisthjYeirriniWurstWuaWteljarkis   byrgWskuldbindingum_RBV_Ԁfelasr_;lgmtan_Ԁrkisstyrk,sbr.gr.17.4(3)og17.2.1(3)  X reglum_ESA_,sbr.1.mgr.61.gr._EES_Ԅsamningsins. K #    0_rkisstyrkjareglum_Ԁ_ESA_ԀkomaframviWmiWumsvigrm_rkisrekinna_Ԁ_tvarpsfyrirtkja_    tilYtttku_samkeppnisrekstri_ԀalmennummarkaWimeWtillititil_samkeppnisreglna_Ԁ_EES_Ԅ    samningsins,sbr.2.mgr.59.gr.samningsins.MeWalskilyrWaeru:   ! ! @(88>"i(m"  i(m2  1  .3  Ԉ0    aW_tvarpsYj;nustan_Ԁsskilgreind(lgum)semYj;nustasemvarWialmennaefnahags wO  legaYUWingu;i(m1݌B  Ќ  "i(m"  i(m2  2  .3  Ԉ0    aWstj;rnvldhafiskUrlegafaliWfyrirtkinuaWreka_tvarpsYj;nustu_;i(m݌   Ќ  "i(m"  i(m2  3  .3  Ԉ0    aWbeiting_samkeppnisreglna_ԀmundihindrafyrirtkiWaWsinnaframangreindumskyld   umsnumogaWundantekningfr_samkeppnisreglum_ԀstandiekkivegifyrirYr;unviW {  skipta.i(m݌nF Ќ    AWmati_ESA_Ԁgeta_netverslun_Ԁ_RBV_Ԁogsala_hringit;num_ԀsamstarfiviW_smafyrirtki_ 9 ekkitalisttil_opinberrar_ԀYj;nustuskilningi_rkisstyrkjareglna_Ԁ_ESA_.Xrttfyrirgildistku  _tilskipunar_Ԁ80/723/EBEumgagnsi_fjrmlatengsla_,sbr.tilskipun2000/52/EB,hefWi_RBV_  ekkiinnleittfjrhagsleganaWskilnaWmilli_almannaYj;nustustarfsemi_Ԁ_RBV_ԀogYeirraYtta r starfsemi_RBV_Ԁsemvru_samkeppnisrekstri_.XvvriekkertkerfifyrirhendisemtryggWi e= aW_rkisstyrkir_Ԁrynnuekkitil_samkeppnisrekstrar_ԀogYeimvrihaldiWaWskildumfrtekjum 0 vegnaauglUsingaog_kostunar_.    _ESA_ԀtaldiaWfrumvarpiWumRkistvarpiW_sf_.uppfylltiekkikrfunaumaWgerayrWi  skUrangreinarmun_almannaYj;nustuhlutverki_Ԁ_RBV_Ԁogstarfsemisemvri_viWskiptalegs_ i eWlis,_Y.m.t._ԀaWgerayrWikrfuumfjrhagsleganaWskilnaWmilliYessaratveggja_rekstrarYtta_ \4 starfsemi_RBV_._ESA_ԀgerWiathugasemdviWofvWtkaskilgreiningu_almannaYj;nustu ' hlutverki_Ԁ_RBV_Ԁ18._tlul_.3.mgr.3.gr.frumvarpsinsumRkistvarpiW_sf_.(AWgerahvaWeina  semstj;rnflagsinstelur;hjkvmilegteWastuWlaraWYvaWtilgangiflagsinsverWinW.)  XgerWi_ESA_ԀathugasemdviWvWtkaheimildmenntamlarWherra4.mgr.3.gr.tilaW `  heimilastofnuninniYtttkunUjumverkefnumnfrekariskilgreiningar. S+!   0svarbrfifjrmlarWuneytisins,dags.15.gst2005,_f.h._Ԁslenskrastj;rnvaldatil_ESA_ " framhaldiafliti_ESA_Ԁfr3.jnsamarkemurframaWslenskstj;rnvldmundutakamiW # afYeimathugasemdumsemframhefWukomiWogleitastyrWiviWaWbreytafrumvarpinuum  $ RkistvarpiW_sf_.YannvegaW_Yrengd_ԀyrWiskilgreining_almannaYj;nustuhlutverki_Ԁ_RBV_, !W% tekinuppskUraWgreiningmilli_almannaYj;nustuskyldna_Ԁog_samkeppnisrekstrar_Ԁstofnunar J""& innar,jafnframtYvsemdregiWyrWirhrifum_;takmarkaWrar_ԀrkisbyrgWarmeWbreytingu #' _rekstrarformi_ԀtttilflagsmeWtakmarkaWabyrgWaWlluleytieiguslenskarkisins. #(   0frumvarpiYessuhefurveriWreyntaWkomatilm;tsviWframangreindsj;narmiW.Hr $ ) eftirverWurgerWgreinfyrirefnifrumvarpsYessa,einkumYeimbreytingumsemlagtertilaW v%N!* gerWarverWifrngildandikvWumumRkistvarpiW,ogYsrstaklegabreytingu A&"+ _rekstrarforminu_ԀYttaWRkistvarpiWverWieftirleiWisrekiW_hlutaflagsformi_.  '",  '#-  2.Meginefnifrumvarpsins.  (   HelstunUmlimeWfrumvarpiYessuerueftirfarandi:0fyrstalagierrWgertaWleggja  niWur_rkisstofnunina_ԀRkistvarpiWogstofnasamtmishlutaflagumreksturinn.MeWYv  er_rekstrarformi_ԀRkistvarpsinsbreyttogrekstur_yfirfrWur_ԀflagsformmeWtakmarkaWri a byrgWrkisins.0WrulagiermltfyrirumafnmafnotagjaldafrogmeW1.janar2009 T, oglagttilaWrekstur_hlutaflagsins_ԀverWieftirYaWgrundvallaWursrstkugjaldi,framlagi  affjrlgum,_auglUsingatekjum_ԀogWrumtekjumsemAlYingikannaWkveWasrstaklega.  0YriWjalagierstj;rnunflagsinsbreytt.XessibreytingermeginatriWumtvYtt.Annars   vegarerytraeftirlit_tvarpsrWs_ԀlagtafmeW_niWurlagningu_ԀYessoghinsvegarerinnraeftirlit  X framkvmdastj;rnarRkistvarpsinslagtniWur.GerirbreytinginYvrWfyrirYvaW_hluta K #  flagiW_ԀverWirekiW_rekstrarlegum_Ԁforsendumog_stj;rnunarvald_ԀfyrirtkisinsverWialfariW    hndumstj;rnarYess.0fj;rWalagierskilgreinthlutverkogskyldurRkistvarpsins.GerWur    erskUrgreinarmunur_tvarpsYj;nustu_Ԁ_almannaYgu_,semerskilgreindmeWtarlegum   htti,ogannarristarfsemi.0samrmiviWYaWerfimmtalagimltfyrirumfjrhagslegan wO  aWskilnaWfjrreiWumreksturssemfellurundirtvarp_almannaYgu_,einsogYaWerskil B  greint3.gr.frumvarpsins,ogallsannarsreksturssemekkifellurundirYskilgreiningu,Yar    meWal_samkeppnisreksturs_.     Auk_framangreinds_ԀerlagttilaWfellaniWurYtttkuRkistvarpsinsrekstri_Sinf;nu {  hlj;msveitar_Ԁ0slands,sbr.bliW1.mgr.3.gr.laganr.36/1982.EkkiermltfyrirumY nF breytinguYessumlgum,enrWgerteraWleggjaframfrumvarpumbreytinglgumnr. 9 36/1982,umSinf;nuhlj;msveit0slands,Yarsem_m.a._ԀverWurfelldniWur_greiWsluYtttaka_  RkistvarpsinsrekstrarkostnaWi_hlj;msveitarinnar_.    VerWurnnnargerWgreinfyrirmeginatriWumfrumvarpsins: r ! ! B(88@"i(m"  i(m2  1  .3  Ԉ0    _Rekstrarformi_ԀRkistvarpsinsverWurbreyttmeWYvaWstofnaWverWurhlutaflagum e= reksturRkistvarpsinssemberiheitiWRkistvarpiW_ohf_.,sbr.1.gr.ogkvWitil 0 brWabirgWaI.tlunineraWmeginatriWumhagiflagiWstarfsemisinnisamrmiviW  lgnr.2/1995,um_hlutaflg_,sbr.lgnr.90/2006,umbreytingulgumnr.2/1995,  meWsWaribreytingum(opinber_hlutaflg_),ogRkistvarpiWfiYannsveigjanleika i rekstrisemaWfylgjaYvaWbreytastrrkisstofnunhlutaflag.i(m݌\4 Ќ  "i(m"  i(m2  2  .3  Ԉ0    0slenskarkiWverWureinneigandiflagsinseWaallshlutafjrflaginuogverWursala ' Yess,sliteWainnkomanUrraeigenda;heimil,sbr.1.gr.SamkvmtsmugreinerRkis  tvarpinu_ohf_.;heimiltaWeigahlutWrufyrirtkisemgefurtdagblaWeWarekur  tvarpsstW.i(m݌`  Ќ  "i(m"  i(m12  3  .3  Ԉ0    Rkissj;Wurleggurallareignir,rttindi,_viWskiptavild_,skuldirogskuldbindingarRkis S+! tvarpsinstil_hlutaflagsins_,sbr.2.mgr.kvWistilbrWabirgWaI.XfrRkistvarpiW " _ohf_.meWlgunumleyfitiltvarpsYeim_rsum_ԀogYeim_tWnisviWum_ԀsemRkis # tvarpiWhefurtilumrWaeWaRkistvarpinu_ohf_.kannsWaraWverWathlutaW,sbr.2.  $ gr.og4.mgr.kvWistilbrWabirgWaI.i(m1^݌!W% Ќ  "i(m"  i(m2  4  .3  Ԉ0    _AWalstarfsemi_ԀRkistvarpsins_ohf_.erskilgreindsemtvarp_almannaYgu_ԀeWatvarp J""& meWopinbert_Yj;nustuhlutverk_Ԁ(?_public_Ԁ_service_Ԁ_broadcasting_ ),sbr.3.gr.Samkvmt #' kvWinubermenntamlarWherraogRkistvarpinu_ohf_.aWgerasrstakan_Yj;nustu #( samning_ԀummarkmiW,umfangognnarikrfurum_almannaYj;nustuhlutverkiW_.i(m݌$ ) Ќ  "i(m"  i(m2  5  .3  Ԉ0    Rkistvarpinu_ohf_.erheimiltaWstandaaWannarristarfsemieWarekstrisemtengist v%N!* _aWalstarfsemi_Ԁflagsins.i(m݌A&"+ Ќ  "i(m"  i(mj2  6  .3  Ԉ0    MlterfyrirumfjrhagsleganaWskilnaWYessreksturssemfellurundirtvarp_al  '", mannaYgu_,sbr.3.gr.,ogallsannarsreksturs,YarmeWalnUrrarstarfsemisemflagiW '#- kannaWfarateittsreWameWWrumogrekstursemteljam_samkeppnisrekstur_Ԁog ( ekkifellurundirskilgreininguumtvarp_almannaYgu_.i(mj݌ Ќ  "i(m"  i(mH2  7  .3  Ԉ0    LgWersskyldaRkistvarpiW_ohf_.aWgeragreinfyrirYvrsskUrslutil_aWalfundar_  hvernigtekisthefuraWuppfylla_lgbundnar_Ԁskyldurflagsinsumtvarp_almannaYgu_. a 0lj;siYessaWRkistvarpinu_ohf_.ertlaWaWveita_tvarpsYj;nustu_Ԁ_almannaYgu_,sem T, ereWlisnuopinberYj;nusta,kveWurfrumvarpiWumaW_upplUsingalg_,nr.50/1996,  gildiumstarfsemiRkistvarpsins_ohf_.MeWYvertryggtaWalmenningurgetifengiW  aWgangaWggnummlahjYvsamrmiviWkvWilaganna.i(mHu݌  Ќ  "i(m"  i(m2  8  .3  Ԉ0    MenntamlarWherrafermeWeignarhlutrkisinsflaginu,sbr.7.gr.0Yvfelst_m.a._ԀaW  X rWherrakUsstj;rn_aWalfundum_Ԁflagsins,sbr.1.mgr.8.gr.Hinsvegarerekkimlt K #  fyrirumvaldhanstilrWningartilteknumstarfsmnnumRkistvarpsins_ohf_.,einsog    nergertlgumumRkistvarpiW,sbr.1.mgr.6.gr.(skipun_tvarpsstj;ra_)og6.mgr.    9.gr.(rWningframkvmdastj;ra).i(m*݌  Ќ  "i(m"  i(m\2  9  .3  Ԉ0    Stj;rnflagsinsskalkosinaWalfundi,sbr.1.mgr.8.gr.,enWurenskosningferfram wO  skulukosnirjafnmargirstj;rnarmenn,bWi_aWalmenn_Ԁogvaramenn,hlutbundinnikosn B  inguAlYingi,semsWanskulukosnirstj;rninaaWalfundi.Hlutverkstj;rnarinnar    verWurmeginatriWumhiWsamaogstj;rnaalmennthlutaflgum,sbr._IX_.kaflalaga   nr.2/1995,_Y.e._Ԁyfirumsj;nmeWrekstriflagsins,sbr.nnar1.mgr.8.gr.Stj;rninnier {  tlaWaWskipuleggjastarfsemiflagsinssamtstj;rnendumYess.Fellderubrottll nF kvWium_deildaskiptingu_Ԁfyrirtkisins.SlkkvWiYykjaekkilengureigaheima 9 lgumheldurheyrirYaWundireWlilegtstarfssviWstj;rnendaRkistvarpsins_ohf_.aWtaka  kvarWanirumskiptingufyrirtkisins_rekstrareiningar_ԀeinsogalmennttWkast_fyrir  tkjarekstri_.XaWerekkitaliWmeWalverkefnastj;rnarfyrirtkisinsaWhafaafskiptiaf r dagskr,sbr.9.gr.Btvarpsstj;rierWstiyfirmaWur_dagskrrgerWar_,sbr.1.mgr.10.gr. e= TryggirYettakvWi_ritstj;rnarlegt_ԀsjlfstWiRkistvarpsins_ohf_.i(m\݌0 Ќ  "i(m "  i(m222  10  .3  Ԉ0    Btvarpsstj;riverWurWstistj;rnandiRkistvarpsins_ohf_.daglegumrekstri,bWifram  kvmdastj;riogyfirmaWurallrar_dagskrrgerWar_Ԁvegumflagsins,svosemnefnthefur  veriW,sbr.1.mgr.10.gr.ErYettast;rumdrttumsamrmiviWnverandifyrir i komulagogerY;sjlfstWi_tvarpsstj;ra_ԀaukiWfrYvsemner.XaWverWurstj;rn \4 flagsinssemrWur_tvarpsstj;ra_ԀoghefuryfirhonumaWsegja,sbr.aliW1.mgr.9.gr. 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" lagaumRkistvarpiW.i(m݌# Ќ  "i(m "  i(m222  12  .3  Ԉ0    RkistvarpiW_ohf_.verWurstofnaWmeWsetningulaganna,sbr.1.mgr.kvWistilbrWa  $ birgWaI.Framlagrkissj;Wsformi_innborgaWs_ԀhlutafjrverWurupphafikveWiW_a.m.k._ !W% 5.000.000kr.i(mJ݌J""& Ќ  "i(m "  i(mi222  13  .3  Ԉ0    _Tryggilega_ԀerbiWumrttindinverandistarfsmannaRkistvarpsins,sbr.nnarkvWi #' tilbrWabirgWaII.i(mi݌#( Ќ  "i(m "  i(m 222  14  .3  Ԉ0    TekjustofnarflagsinsbreytastYannigaWsrstaktgjalderlagtYeinstaklingasem $ ) _skattskyldir_Ԁeruskv.1.gr.laganr.90/2003,umtekjuskattog_eignarskatt_,og_lgaWila_ v%N!* sem_skattskyldir_Ԁeruskv.2.gr.smulaga,sbr.11.gr.ogkvWitilbrWabirgWaV.Fram A&"+ aWYeimtma,_Y.e._ԀtilogmeW31.desember2008,verWurlagtoginnheimtafnotagjald  '", meWsamahttiogveriWhefur.XannigergertrWfyrirYvaWfrogmeW1.janar2009 '#- falliniWurllkvWingildandilagaumRkistvarpiWervarWaafnotagjaldoginn ( heimtuYess,sbr.2.og4.mgr.10.gr.og12.!18.gr.lagaumRkistvarpiW,enYaW  verWurY;aWgerastfngumtilYessaWtryggjainnheimtuYeirraafnotagjaldasem  _gjaldfalla_ԀtWngildandilaga,sbr._gildistkukvWi_ԀfrumvarpsYessa.i(m  ݌a Ќ  "i(m"  i(m222  15  .3  Ԉ0    kvWi_tvarpslaga_ԀeigaaWgildaumRkistvarpiW_ohf_.aWYvleytisemekkierusett T, srkvWiumflagiWsamkvmtYessufrumvarpi.AlmennkvWi_tvarpslaga_,nr.  53/2000,eigaYvaWgildaumRkistvarpiW_ohf_.einsogaWrartvarpsstWvar,svosem  kvWium_auglUsingabirtingu_,kvWitilverndarbrnum,nnurfyrirmlisemsett   verWasamrmiviW_Evr;pusambandstilskipanir_Ԁ89/552/EBEog97/36/EB,svosemum  X hlutfall_evr;psks_Ԁefnis_tvarpsdagskr_ԀoghlutfallefnisfrsjlfstWumframleiWendum, K #  kvWiumeftirlit_tvarpsrttarnefndar_ԀogkvWiumbyrgWtvarpsefni.i(m݌   Ќ  "i(m"  i(m222  16  .3  Ԉ0    EkkiYykirstWatilYessaWtakauppfrumvarpYettaUmiskvWisemneraWfinna    lgumumRkistvarpiW.ViWgerWfrumvarpsYessahefurveriWleitastviWaWeinfalda   innraskipulagRkistvarpsins.VsasttilYessaWtextalagannaereinungislUsthelstu wO  atriWumervarWainnraskipulagRkistvarpsins_ohf_.XannigerekkigertrWfyrirYvaW B  _rekstrarleg_ԀatriWisuupptalinlgunumsemeWlilegasteraWstj;rnflagsinsogdaglegir    stj;rnendurtakikvarWanirum.i(m݌  Ќ  "i(m"  i(m222  17  .3  Ԉ0    0st;rumdrttummunugildasvipaWarreglurumRkistvarpiW_ohf_.oggiltuWurum {  RkistvarpiWsamkvmt_tvarpslgum_,nr.68/1985,ognsamkvmtlgumumRkis nF tvarpiW,nr.122/2000,aWYvleytisemekkihefurveriWgerWgreinfyrirbreytingumhr 9 aWframan.i(m݌ Ќ  3.Formbreytingog_fjrhagslegur_ԀaWskilnaWur.  r   SleiWhefurveriWfarinauknummliundanfrnumrum,bWihrlandiogn e= grannalndunum,aWbreyta_rkisstofnunum_Ԁ_hlutaflg_.0YessusambandihefurvaliWum 0 flagsformyfirleittstaWiWmilliannarsvegarhlutaflags,_einkahlutaflags_ԀeWa_sameignar  flags_Ԁoghinsvegar_sjlfseignarstofnunar_Ԁatvinnurekstri.sWastaYingivoruuppiform  umaWbreytaRkistvarpinu_sameignarflag_ԀeinsaWilaenviWYaWfyrirkomulaghafaveriW i gerWarumtalsverWarathugasemdirafhlfu_ESA_.VarWYvniWurstaWansaWhttaviWYau \4 form.XY;tti_einkahlutaflagsformiW_Ԁekkihentafyrirsvost;rtfyrirtkisemRkistvarpiW ' endaerYaWflagsformeinkumsniWiWaW_einstaklingsrekstri_Ԁogrekstri_smfyrirtkja_.ViW  samanburW_sjlfseignarstofnun_ԀoghlutaflagiY;tti_hlutaflagsformiW_Ԁhentabeturendagildir  um_hlutaflg_ԀtarlegogskUrlggjf,leikreglureruYarallarvelYekktarogfjldifordma `  tilumhvernigleysaberireinstkummlum.XY;ttihlutaflagsformiWhentamunbetur S+! tilaWmtaYeimkrfumsemgerWareruumfjrhagsleganaWskilnaW_almannatvarps_Ԁfr " _samkeppnisrekstri_. #   0YessufrumvarpiergertrWfyrirYeirrileiWaW_rkisstofnunin_ԀRkistvarpiWverWilgW  $ niWurognUttflag,hlutaflag,takiviWrttindumogskyldumhennar.XergertrWfyrirYv !W% aWrkiWeigiallthlutafRkistvarpinu_ohf_.ogsalaflagsinseWa_eignarhluta_ԀYesssvoog J""& slitYesssu;heimil.OrWalagiWerfrbrugWiWYvsemtWkasthefurlgumYarsem_rkis #' stofnunum_Ԁerbreytt_hlutaflg_ԀenYarhefurveriWtekiWframaWsalahlutafjrvri;heimil #( nemameWsamYykkiAlYingis.0Yessufrumvarpier_fyrirvarinn_Ԁ?nemameWsamYykkiAl $ ) Yingis felldurburttilYessaWleggjahersluaWbreytinginerekkigerWtilYessaWselja v%N!* flagiW.XaWverWureinungisgertmeWnUrrilagasetninguogenginformeruuppiumslkt A&"+  afhlfunverandi_rkistj;rnar_.  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( 2/2005(opinber_hlutaflg_).KomaYaukvWitilviWb;tarYeimkvWumlgumum'((Ԁ_hluta  flg_Ԁsemfelasralmennarleikreglurum_hlutaflg_ԀhrlandiogkomaYvtilmeWaW  gildaumRkistvarpiW_ohf_. a   0flestumeWallumEvr;purkjumhefurrkisvaldiWumlanganaldurstaWiWaW_tvarps T, rekstri_ԀogYvhefuryfirleittekkiorWiWbreytingY;aWeinkaaWilumhafiseinnitWeinnig  veriW_heimilaWur_Ԁ_tvarpsrekstur_ԀogrkiseinokunYessusviWiteljistekkisamrUmastfyrir  mlumumtjningarfrelsi.ErutvarpsstWvar,semreknareruafrkjum,hugsaWarsemopin   berar_Yj;nustustofnanir_Ԁ(?_public_Ԁ_service_Ԁ_broadcasting_ ).Er_rkistvarpsstWvum_ԀtlaWaW  X flytjavandaWefni,srstaklegaafinnlendumogmenningarlegumtoga,semekkisvstaW K #  tvarpsstWvar,semeingnguerureknarmeWviWskiptasj;narmiWhuga,telji_arWvnlegt_ԀaW    ltageraeWaflytja.EinnigerskrafagerWtil_rkistvarpsstWvanna_ԀaWYrtryggivissa    fjlbreytniefnisvaliogefnismeWferWogtryggiaWskoWanirogsj;narmiWYUWingarmiklum   Yj;Wflagsmlum,eralmenningvarWa,komistframfri,semogaWummlsfjallaWml wO  efnalegaogafhlutlgni.seinnitmumerYv_m.a._ԀhaldiWframaWalmenningureigikrfu B  YvaWgetagengiWaWeinniopinni_sj;nvarpsrs_ԀaWminnstakostiogstyWstYessirksemd    viWhugmyndinaumhiWsvokallaWa_upplUsingasamflag_.XaWerskUrstefnallumEvr;pu   rkjumaWstarfrktskulitvarp_almenningsYgu_Ԁformiopinberra_Yj;nustufyrirtkja_,n {  orWiWvWasthvarviWhliWtvarpseinkaaWilaviWskiptalegumtilgangi.TilaWmyndatrekaWi nF _rWherranefnd_Ԁ_Evr;purWsins_Ԁfundisnum11.september1996litsittumhiWnauWsynlega 9 hlutverktvarps_almannaYgu_ԀsemafgerandiYtt_fjlhyggju_ԀfjlmiWlunsemsaWgengi  legfyriralla,bWi_landsgrundvelli_Ԁog_svWisbundiW_,meWYvaWsWsfyrirvWtkri_dag  skrrYj;nustu_ԀernitilupplUsingar,menntunar,menningarogafYreyingar.P;litskflinnan r _Evr;pusambandsins_,YarmeWal_rWherrarW_Ԁsambandsins,leggjaeinnigmjgrkaherslu e= rttrkjannatilYessaWrekatvarp_almannaYgu_ԀogrtteinstakrarkjatilYessaWskil 0 greinahlutverkYess.Lokshafa_menningarmlarWherrar_ԀNorWurlandasWusturumlUstyfir  stuWningiviWtvarp_almannaYgu_.    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T,   Alltfrupphafi_sj;nvarpsreksturs_Ԁrinu1966hafaveriWleyfWarauglUsingarsj;nvarpi  RkistvarpsinsogstofnuninhaftafYeimtekjur.SrWstfunhefurtWveriWnokkuWum  deild.0upphafivarhngagnrUndafdagblWunumsemtldumeWYessuvegiWaW_tekju   flunarmguleikum_Ԁsnum.sWarirumhefurgagnrUnineinkumkomiWfrkeppinautum  X _sj;nvarpsmarkaWi_ԀsemeinnighafagagnrUnt_lgbundiW_ԀafnotagjaldtilRkistvarpsins.0 K #  skUrslu_starfsh;ps_ԀumendurskoWun_tvarpslgum_Ԁfr1996komframstillagameirihluta    _starfsh;psins_ԀaWRkistvarpiWhyrfialvegaf_auglUsingamarkaWi_.Varauglj;slegaYvbyggt    skUrslunni,aWYversj;nvarpsstWvarvarWar,aWvndumvrimikilsamkeppnimilli   _einkarekinna_Ԁsj;nvarpsstWva.ShefurhinsvegarekkiorWiWraunin. wO    Efsj;nvarpRkistvarpsinshyrfiaf_auglUsingamarkaWi_ԀviWnverandiaWstWuryrWi B  reyndenginsamkeppnium_auglUsingaframboW_Ԁsj;nvarpi.XaWyrWunnasttveiraWilarsem    eftiryrWu_auglUsingamarkaWi_Ԁsj;nvarpi(365_ehf_.meWStW2ogSUnannarsvegarog   0slenska_sj;nvarpsflagiW_Ԁ_ohf_.meWSkjeinnhinsvegar).HversemYr;uninkannaWverWa {  framtWinniYykirekkirttaWleggjaYaWtilnaWhttverWiauglUsingumsj;nvarpiRkis nF tvarpsins. 9   nnursj;narmiWkomahinsvegartillitaumauglUsingarhlj;WvarpieneigaviWumaug  lUsingarsj;nvarpi._hlj;WvarpssviWinu_Ԁerverulegsamkeppni,enhnerhinsvegaraW  mestuleytibundinviW_YttbUlissvWi_._Hlj;WvarpsstWvum_ԀhefuryfirleittekkitekistaW r byggjauppdreifikerfisnYannigaWYrnitillandsinsalls,trlegavegnaYessaW_auglUs e= ingatekjur_ԀYeirrahafaekkileyftslkarfjrfestingar.0YessufrumvarpierekkigerWtillagaum 0 aWRkistvarpinu_ohf_.verWibannaWaWaflateknameWauglUsingumhlj;Wvarpi.KemurYar  fyrstogfremsttvennttil.0fyrstalagiYarfaWtakaslkakvrWunmeWg;Wumfyrirvarasvo  aWYeiraWilar,semfyrirerumarkaWnum,ogaWilar,semviWbreyttaraWstWurgtuhafthug i aWfarainnmarkaWinn,hafingantmatilYessaWlagasigaWnUjuumhverfi.0Wrulagi \4 hefurhlj;WvarpRkistvarpsinssvomiklatbreiWsluaW;tktYykiraWsviptaviWskiptalfiW ' ogallanalmenningsvoflugum_auglUsingamiWli_ԀnYessaWgerWarhafiveriWaWrarrWstaf  anirsemlklegarsutilYessaWbtauppYannmissi!ogYmeWYaWeinnighugaaWbiW  verWihaginnfyrirsamkeppniYessummarkaWi.EinsogmlumernhttaWverWurnaum `  asthjYvkomistaWlta_auglUsingaYj;nustu_Ԁhlj;WvarpiRkistvarpsinssemYttopin S+! beru_Yj;nustuhlutverki_ԀYess.XykirafframangreindumstWumekkifrtaWleggjaYaWtil " naWauglUsingumverWihtthlj;WvarpiRkistvarpsins. #   AfnotagjaldRkistvarpsinshefureinnigveriWumdeildurtekjustofn.Xeirsemandvgir  $ eruopinberum_tvarpsrekstri_Ԁhafaandmlt_gjaldinu_ԀsemgjaldtkufyrirYj;nustusemYeir !W% ;skiekkieftir.ErsrksemdskiljanlegYegarlitiWerhanafrsj;narh;liYeirrasemtelja J""& ekkiYrffyrirYaWaWrkiWstandiaWrekstrifjlmiWla.EinnighafaUmsirYeirsemaWhyllast #' eWagetasttsigviW_tvarpsrekstur_ԀrkisinsltiWlj;sefasemdirumaWinnheimtaafnota #( gjaldsseWlilegastaleiWintil_tekjuflunar_ԀfyrirRkistvarpiW.Starfsh;pursumendur $ ) skoWun_tvarpslgum_,semfyrrernefndur,lagWi_t.d._ԀtilaW_afnotagjaldakerfi_Ԁog_innheimtu v%N!* kerfi_ԀRkistvarpsinsnverandimyndyrWilagtniWur,endavrisskipansennYunglama A&"+ leg,kostnaWarsmog_;skilvirk_.LagWi_starfsh;purinn_ԀtilaWRkistvarpinuyrWufengnartekj  '", urmeW_nefskatti_,_innheimtum_Ԁaflandsmnnumllumeldriensextnraogafllum_lg '#- aWilum_Ԁlandinu.TilvaralagWi_starfsh;purinn_ԀtilaWRkistvarpiWyrWifluttfrBhlutaog ( yfirAhluta_rkisreiknings_ԀYannigaWreksturstofnunarinnarbyggWistframlagi_fjrveit  ingavaldsins_ԀsamkvmtsamYykktfjrlagahverjusinni.    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',(ʵ  AWenskumrttigeturdrottninginheimilaWstofnunfyrirtkisumtiltekinntmameWkon a unglegumsttmlasamkvmttillgu_rWgjafarnefndar_Ԁ_konungdmisins_Ԁ(e._Privy_Ԁ_Council_) T, enslktfyrirkomulagrekursgusnaallttil13.aldar.Upprunalegurtilgangur_Royal_Ԁ_Charter_  varstofnunfyrirtkja,_Y.m.t._Ԁstofnunborgaogbja,Yarsemtilgangurogrttindifyrir  tkjannavoruskilgreind.Ndgumeruhinirkonunglegu_sttmlar_ԀeinkumtlaWirfyrir   stofnunfyrirtkjasemstarfa_almannaYgu_._Sttmlinn_ԀumBBChefur_reglugerWargildi_Ԁog  X rennurtriW2006.VegnaYessaerlj;staWekkiYarfaWbreytalgumtilaWbreyta_rekstrar K #  formi_ԀBBC.AWslenskumrttiverWurrttarstWuBBCeinnahelstlktviW_sjlfseignar    stofnun_Ԁatvinnurekstrisamkvmtlgumnr.33/1999.0Yvfelst_m.a._ԀaWstofnuninberein    fjrhagslegabyrgWskuldbindingumsnum.TaliWeraWbreytingasaWvntaviWendur   skoWunsttmlansumBBCnstari,einkumlj;siaukinnarhersluYtttku_sam wO  keppnisrekstri_,aukkrfuframkvmdastj;rnar_ESB_ԀumaWskilnaW_samkeppnisYtta_Ԁstarf B  semiBBCfropinberum_Yj;nustuskyldum_Ԁsem_kostaWar_Ԁeruaf_leyfisgjaldi_Ԁ(e._TV_Ԁ_License_).    SamningurBBCviWbreskstj;rnvldtryggirstofnuninnitekjurafinnheimtu_leyfisgjalds_.   _Skylduskrift_ԀeraW_leyfisgjaldinu_ԀenaukYessfelasttekjurBBC_auglUsingatekjum_ԀsemaflaW {  erutanBretlandsogtekjumfyrirUmisskonarafleiddastarfsemid;tturfyrirtkjumstofnun nF arinnar.Framkvmdastj;rnBBCtelurnuframkvmdastj;ra,aukforstj;rasemerformaWur 9 framkvmdastj;rnar._Framkvmdastj;rnin_ԀberbyrgWgagnvartsvonefndut;lfmanna  _stj;rnendarWi_Ԁ(e._Board_Ԁof_Governors_).HlutverkYeirraeraWfylgjastmeWstarfsemistofn  unarinnarogtryggjasjlfstWihennar.Stj;rnarmenneruskipaWirafdrottningusamrWiviW r rWherrarkisstj;rnarinnar._Stj;rnendarW_ԀBBCrWurforstj;raogaWraframkvmdastj;ra e= ogkvarWarlaunYeirra.BBCrekurfjlmrg_d;tturflg_ԀsemmrgerusamkeppniviW 0 _einkarekna_ԀfjlmiWlasviWi_lj;svakamiWla_,_frttaYj;nustu_ԀogUmisskonartgfu._D;ttur  flgin_Ԁeruflest_hlutaflg_ԀmeWtakmarkaWribyrgW.  _Nederlandse_Ԁ_Omroep_Ԁ_Stichting_Ԁ(_NOS_),Hollandi. \4   0Hollandierunokkrar_rekstrareiningar_Ԁsemfallaundirstofnunina_Nederlandse_Ԁ_Omroep_ ' _Stichting_Ԁ(_NOS_).:lkar_rekstrareiningar_Ԁsemheyraundirstofnuninaeru_t.d._Ԁ_sj;nvarps  stWvarnar_ԀNL1,NL2,NL3ogfimm_tvarpsrsir_._NOS_ԀsendirsjlfttfrttirogYr;ttir._NOS_  ermeWturaleyfisemgefiWertmeWkonunglegritilskipuntengslumviWhollensku_fjl `  miWlalgin_.0stj;rn_NOS_Ԁeru13stj;rnarmennsemskipaYriggjamannaframkvmdastj;rn S+! meWsamYykkirWherratilfimmra.0framkvmdastj;rnmegaekkisitjastj;rnarmenn_NOS_. " _Framkvmdastj;rnin_ԀberbyrgWdaglegumrekstristofnunarinnarauk_dagskrrstefnu_Ԁ_NOS_. # Rkisstj;rninskiparformannstj;rnar.RWherraskiparhlutastj;rnarinnarogskipa_rekstrar  $ einingarnar_Ԁsemheyraundir_NOS_Ԁsnastj;rnarmenn.Stj;rninsamYykkirrsreikningastofn !W% unarinnarogtekurmeirihttarkvarWanirumstefnu_NOS_ԀsamrmiviWtillgurfram J""& kvmdastj;rnarinnar._NOS_Ԁfrtekjursnarannarsvegarfjrlgumhollenskarkisinsog #' hinsvegarmeW_auglUsingatekjum_. #( _esterreichischer_Ԁ_Rundfund_Ԁ(ORF),Austurrki. v%N!*   AusturrskarkistvarpiW,ORF,erskipulagtsemstofnun.0stj;rninni(Y._Stiftungsrat_)eru A&"+ 35stj;rnarmennsemvaldirerutilfjgurrarasenn.Sexstj;rnarmenneruvaldirhlutfalli  '", viWstrWflokkannaausturrskaYinginu.Nueruvaldiraf_hraWsstj;rnum_Ԁ(Y._lnder_) '#- Austurrkis.Nueruvaldirafrkisstj;rninni,sexaf_dagskrrrWi_ԀORFogfimmerustarfs ( mennstofnunarinnar.Stj;rnmlamenneWastarfsmennstj;rnmlaflokkamegaekkivera  stj;rnORF.Stj;rnarmennmegaheldurekkiverastarfsmennstofnunarinnarnemaYeirfimm  semvaldirerufrORF.SrstakarkrfurerugerWartilstj;rnarmannaumYekkingu;lkum a sviWum,_t.d._Ԁ_austurrsku_ԀogalYj;Wlegu_fjlmiWlaumhverfi_,hagfrWi,vsindum,menningu T, _o.fl_.Stj;rninrWurframkvmdastj;rastofnunarinnartilfimmra.Framkvmdastj;rinnsr  umallandagleganrekstur,enstj;rninerbyrgfyrirdagskrORF.AusturrskarkistvarpiW  skilarskUrsluumYaWhvernighnuppfyllir_almannaYj;nustukrfuna_ԀtilausturrskaYingsins.   _esterreichischer_Ԁ_Rundfund_ԀerfjrmagnaWmeW_afnotagjldum_Ԁog_auglUsingatekjum_.  X @ AthugasemdirviWeinstakargreinarfrumvarpsins.    @ Um1.gr.      0YessarigreinerfjallaWumeignaraWildaWRkistvarpinu_ohf_.HefurveriWgerWgreinfyrir   efni1.gr.almennuathugasemdunumaWframan.GreinYessifelursrundantekningufr wO  Yeirrialmennureglulaganr.2/1995,um_hlutaflg_,aWhluthafarhlutaflgumskulivera B  tveirhiWfsta.0YessuhlutaflagieraWeinseinnhluthafi.MrgfordmierufyrirYvaW    YessileiWsfarin.XereinniggertrWfyrirYvkvWinuaWsalaflagsinssbnnuWog   einssalahlutaYess.0YvfelstaW;heimilter_t.d._ԀaWselja_d;tturflag_ԀsemhefWiveriW {  stofnaWog_yfirtekiW_Ԁhlutaafstarfsemi_hlutaflagsins_.Rkistvarpinu_ohf_.erhinsvegarfrjlst nF aWstofna_d;tturflg_ԀumkveWnahlutastarfseminnarener;heimiltaWseljaYau,tilYessYarf 9 nUjasjlfstWalagasetningu.EftilsluttiaWkomadugirYvekkiaWaflaeinungisheim  ildarfjrlgum.    XertekiWfram2.mgr.1.gr.aWRkistvarpinu_ohf_.s;heimiltaWeigahlutWrufyrir r tkisemgefurtdagblaWeWarekurtvarpsstW.0_fjlmiWlafrumvarpi_Ԁrkisstj;rnarinnar,sem e= lagtvarframsWastaYingi_Yskj_.1207,791.ml,_Y.e._Ԁfrumvarptillagaumbreytingu 0 _tvarpslgum_,nr.53/2000,lgumum_prentrtt_,nr.57/1956,og_samkeppnislgum_,nr.  44/2005,meWsWaribreytingum,ogboWaWhefurveriWaWverWilagtframaWnUju,samhliWa  Yessufrumvarpi,erlagttilaWlgfestverWisregla2._mlsl_._lokamlsgreinar_ԀnUrrar6.gr. i a_tvarpslaga_,sbr.4.gr.frumvarpsins,aWRkistvarpinu_ohf_.s;heimiltaWeigahlutWru \4 fyrirtkisemgefurtdagblaWeWarekurtvarpsstW.0nefndarlitimeirihluta_menntamla ' nefndar_Ԁeftir2.umrWuumfrumvarpumRkistvarpiWhf.sWastaYingi,semvsaWertil  upphafialmennraathugasemdahraWframan,vartaliWeWlilegtaWsamhlj;WakvWiyrWi  bttviW1.gr.frumvarpsinssemfjallaWiumeignaraWildaWRkistvarpinuhf.0_nefndar `  litinu_ԀvarYvlgWtilsbreyting1.gr.frumvarpsinsumRkistvarpiWhf.aWgreinina S+! yrWitekinnuppWurnefndur2._mlsl_._lokamlsgreinar_Ԁ6.gr.a,sbr.4.gr._fjlmiWlafrumvarps_. 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J""& Xsegirframangreindulitimeirihluta_menntamlanefndar_ԀaWkvWi1.gr.frumvarpsins #' YannigorWuW_rtti_ԀskUrtsrstWuRkistvarpsinshf.aWlgumsemrttltiaWslenskarkiW #( seinieigandiflagsinssemhafihendi_tvarpsYj;nustu_Ԁ_almannaYgu_.Xessiopinbera $ ) Yj;nustasemRkistvarpinuhf.sYanniggertaWsinna,svoogkvWifrumvarpsinsum v%N!* bannviWsluhlutumYvogkaupumYesshlutumdagblWumogWrum_tvarps A&"+ stWvum_,rttltieinnigaWkvWi_fjlmiWlafrumvarps_Ԁumtakmarkanireignarhaldi_t  '", varpsstWvum_ԀgildiekkiumRkistvarpiWhf.XarsemsmunursemYannigsgerWur '#- Rkistvarpinuhf.ogWrum_tvarpsstWvum_ԀbyggistsamkvmtframansgWubWi_ml ( efnalegum_Ԁogveigamiklumsj;narmiWum,svoogsrstWuumhlutverkYessogskyldur,fari  kvWiYessiekkibgaviW_jafnrWisreglu_Ԁ65.gr.stj;rnarskrrinnar.  @ Um2.gr. T,   GreininYarfnastekkiskUringa.  @ Um3.gr.     0YessarigreinerlUsthlutverkiRkistvarpsins_ohf_.01.mgr.kemurframYaWmegin  X hlutverkflagsinsaWrekahverskonar_tvarpsYj;nustu_Ԁ_almannaYgu_.WurhefurveriWaW K #  YvvikiWhvaWfelstskilgreiningunni_tvarpsYj;nustu_Ԁ_almannaYgu_.ErstundumYessu    sambanditalaWumtvarpmeWopinbert_Yj;nustuhlutverk_,enbWumtilvikumervsaWtil    YesssamaogYegarenskuertalaWum?_public_Ԁ_service_Ԁ_broadcasting_ .Xesshttartvarps   stWvareigaekkieinungisaWtakamiWaffjrhagslegum_vinningi_Ԁrekstrisnumheldur wO  sinna_t.d._ԀUmisskonar_menningarlegri_Ԁstarfsemi,rktaYj;Wleganmenningararf_o.s.frv_.,sem B  ekkiervstaWtvarpsstWvar,semeingnguerureknarmeW_viWskiptaleg_Ԁsj;narmiWhuga,    teljisrskylteWafrtaWsinnameWsamahtti.AWvsuerYaWsvoaWvWahafamrkinmilli   tvarpsstWva_almannaYgu_Ԁogtvarps,Yarsem_viWskiptahagsmunir_ԀrWaferWinni,dofnaW {  mjgYarsemtvarpsstWvar_almannaYgu_ԀflytjaaWst;rumhlutaefnisemmjgsvipartil nF efnisannarratvarpsstWva,svosem_skemmtiefni_ԀafUmsutagi.EftirsemWurerugerWar 9 meirikrfurtiltvarpsstWva_almannaYgu_Ԁumflutningefnisafalvarlegratagi,semogtil  meirivarkrnifrttaflutningi,kynninguallrasj;narmiWaYj;Wflagsmlumeralmenning  varWamiklu_o.s.frv_.AnnarsvsasttilYesshlutaalmennuathugasemdunumaWframanYar r semalmenntvarfjallaWum_tvarpsYj;nustu_Ԁ_almannaYgu_. e=   XerYessarigrein,semfjallarauk_framangreinds_ԀumhlutverkRkistvarpsins_ohf_., 0 fjallaWumYrskyldurflagsinssemleiWirafYvhlutverkiYessaWYaWreki_tvarpsYj;nustu_  _almannaYgu_.    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"   SkalnvikiWaWeinstkumkvWumgreinarinnar. #   kvWi1._tlul_.ersamrmiviW1.mgr.3.gr.ngildandilaga.  $   kvWi3._tlul_.eraWformitilnUttkvWioglUsirmeWalmennumorWumskylduRkis !W% tvarpsins_ohf_.tilYessaWstandaaWgerWogdreifingu_fjlbreytts_Ԁog_vandaWs_Ԁ_dagskrrefnis_ J""& fyrirsj;nvarpoghlj;WvarpmeWtknilegafullkomnumaWferWum. #'   kvWi2.og4.!9._tlul_.erusamaefnisogkvWi2.!3.mgr.3.gr.gildandilaga,en #( _orWalagsbreytingar_ԀerusumsstaWargerWar.kvWifyrrimlsliWar2._tlul_.erflestum $ ) meginatriWumsamhlj;Wa1.mgr.4.gr.ngildandilaga.0kvWinuermltfyrirumskyldu v%N!* flagsinstilaWsendattilallslandsinsensbreytinglgWtilaWmiWaviW_a.m.k._Ԁeina A&"+ hlj;Wvarpsogsj;nvarpsdagskrstaWtveggjariWumkring.SWanertekiWframumskyldu  '", flagsinstilYessaWbirtahlutaefnissnsmeWviWeigandihttiWrummiWlum,_Y.m.t._Ԁ '#- netinu.Xer8._tlul_.tekinberumorWumframskyldaflagsinstilYessaWflytjaefnisviWi ( Yr;ttaogannars_t;mstundastarfs_,enslktefniersrstaklegaYUWingarmikiWfyrirungtf;lk.    09._tlul_.ertekiWuppkvWifyrrimlsliWar4.mgr.3.gr.gildandilagaumskyldutilaW  miWatvarpsefniviWfjlbreytnislensksYj;Wlfs.SWanerbttviWkvWiumskyldu a flagsinstilYess_m.a._ԀaWsinnaeWlilegumYrfum_minnihlutah;pa_,enslkarskyldurverWa T, fyrirferWarmeirintmaYj;Wflagi.SemdmiumskylduRkistvarpsinsYessuefnim  nefnad;mHstarttarfr6.ma1999mlinunr.151/1999:BerglindStefnsd;ttirogFlag  heyrnarlausragegnRkistvarpinu.0mliYessuvarumYaWdeilthvortRkistvarpinuvri   skyltaWltatlkatknmli_framboWsrWur_Ԁsj;nvarpinukvldiWfyrirkosningar,umleiW  X ogYrfrufram,eWahvortRkistvarpinuvriheimiltaWsinnaYrfumheyrnarlausrameW K #  WrumaWferWumsemYaWhugWistbeita.HstirtturbentiaWYaWvri;aWskiljanlegur    Yttur_kosningarrttar_,semverndaWurvriIII.kaflastj;rnarskrrinnar,nr.33/1944og3.    gr.I.viWauka_mannrttindasttmla_ԀEvr;pu,aWssemrttarinsnytihefWitkifritilaW   kynnasrYauatriWisemkosiWvrium.Lj;stY;ttiaWYaWssamrmiviW_lgkveWiW_Ԁhlut wO  verkRkistvarpsinsskv.15.gr._tvarpslaga_,nr.68/1985,(n3.gr.lagaumRkistvarpiW, B  nr.122/2000)aWYaWkynniframbj;WendurogstefnumlYeirrafyrirkosningartilAlYingis.    BriRkistvarpinu;tvrttaWgta_jafnrWis_ԀYegarYaWsinntiYessuhlutverkisnuoglyti   sskyldaekkiaWeinsaWframbj;WendumogYeim_stj;rnmlaflum_Ԁsemhlutttuheldur {  einnigaWYeimsemtsendingumvribeinttil.ttiYvRkistvarpiWaWhagagerWogt nF sendingu_framboWsumrWna_ԀYannigaWaWgengilegtvriheyrnarlausum,sbr.einnig7.gr. 9 laganr.59/1992,ummlefnifatlaWra.X;ttjtabriRkistvarpinuverulegu_svigrmi_ԀviW  tilhgun_dagskrr_Ԁog_tsendinga_ԀyrWuYrkvarWanir,sem_rskuWu_ԀYeimskyldumogrtt  indumsemmltvrifyrirum15.gr._tvarpslaga_Ԁ(n3.gr.lagaumRkistvarpiW)og7. r gr.lagaummlefnifatlaWra,aWstyWjastviWgildmlefnalegrk.X;ttiRkistvarpiWekki e= hafafrtframngilegagildogmlefnalegrktilaWrttltaYmismununsemf;lst 0 kvrWunYess,enfyrirlaWtknilegavarvelframkvmanlegtaWhafaYannhttinnsem  krafistvar.EinnigvarlitiWtilYessaWskammurtmivarmillitsendingarogupphafs  _kjrfundar_.X;ttu_frUjendur_ԀeigarttYvaWkrfurYeirrayrWuteknartilgreinaviWYessar i aWstWur.TilvikYaWsemumrWirmliYessuervissulegasrstakt.XaWgeturhinsvegar \4 velorWiWtilleiWbeiningarWrummlumY;aWsjlfsgWuverWiaWmetahvertmlfyrirsig, ' YarmeWalYaWhvaWteljistveraeWlilegarYarfir.    10._tlul_.kemurstaW6.mgr.4.gr.lagaumRkistvarpiW.EfnislegaeruYrjrbreytingar  gerWar.HinfyrstaersaWstaW_orWalagsins_ԀaWRkistvarpiWskuli?stefnaaWYv aWkoma `  uppaWstWutil_dagskrrgerWar_Ԁogtvarpsutan_hfuWborgarsvWisins_ԀerskyldangerW;tv S+! rW.nnurersaWkomiWskaluppvWarumlandiWaWstWutiltvarps,_Y.e._ԀbWisj;nvarps " oghlj;Wvarps,enekkieinungishlj;Wvarps,einsogorWaWergildandilgum.XriWjabreyt # ingin,semlgWertil,erYleiWaWYeirristarfsemi,semumrWirgreininni,skulikomiW  $ upputan_hfuWborgarsvWisins_,enekkihverjukjrdmi,ogerYessitillagagerWsrstak !W% legameWhliWsj;naf_rri_ԀtkniYr;unsviWitvarpsogaWekkiYurfiaWsetjauppaWstWutil J""& _dagskrrgerWar_Ԁhverjum_landsfj;rWungi_. #'   kvWi11._tlul_.umskylduRkistvarpsins_ohf_.tilYessaWhaldauppinauWsynlegri #( ryggisYj;nustusviWitvarpseraWformitilnUtt.XettahefurY;veriWviWurkennteitt $ ) meginhlutverkRkistvarpsinsogfelstraunogveru,_a.m.k._ԀaWverulegumhluta,13.gr. v%N!* _tvarpslaga_. A&"+ &    012._tlul_.,semernUttkvWi,ermltfyrirumskylduflagsinstilYessaWkomasrupp  '", Yeimeignum,fstumoglausum,semnauWsynlegarerufyrirstarfsemiYess.' '! '#-   013._tlul_.erfjallaWum_varWveisluskyldu_ԀflagsinsYannvegaWYaWvarWveititil ( frambWarfrumfluttefni,endasgengiWfrsamningumviWaWra_rtthafa_ԀefnisumaWslkt  sheimilt.ErorWalagiWsambrilegttillgumeirihluta_menntamlanefndar_Ԁnefndarliti  eftir2.umrWuumfrumvarpiWumRkistvarpiWhf.sWastaYingi,enYarvarY;lagttilaW a kvWiWyrWisett4.gr.frumvarpsinssemfjallaWiumaWrastarfsemiRkistvarpsinshf.ViW T, nnariskoWunverWuraWteljaaW_varWveisluhlutverk_ԀRkistvarpsins_ohf_._frumfluttu_Ԁefni  Yessshlutiaf_almannaYj;nustuhlutverki_ԀflagsinsogYverlagttilaWYettakvWieigi  heima3.gr.frumvarpsinssemfjallarumYYj;nustu.     03.mgr.erlagttilaWkveWiWverWiumaWmenntamlarWherraogRkistvarpinu_ohf_.  X beriaWgerasrstakan_Yj;nustusamning_ԀummarkmiW,umfangognnarikrfurskv.2.mgr. K #  um_tvarpsYj;nustu_Ԁ_almannaYgu_.ErYaWsamrmiviW_nefndarlit_Ԁmeirihluta_mennta    mlanefndar_Ԁeftir2.umrWuumfrumvarpumRkistvarpiWhf.sWastaYingi.Komfram    litinuaWtilaWtryggjamttifrekarframkvmdeftirlits_RkisendurskoWunar_ԀviW   endurskoWunogeftirlitmeWfjrreiWumRkistvarpsinsteldimeirihlutinnrttaWkveWiWyrWi wO  umYaWfrumvarpinuaWmenntamlarWherraogRkistvarpinuhf.briaWgera_framan B  greindan_ԀsamningYarsem_m.a._ԀyrWikveWiWumvgiinnlendrar_dagskrrgerWar_Ԁdagskr    Rkistvarpsinshf.MeWYvaWkveWaumskyldumenntamlarWherraogRkistvarpsins   hf.tilYessaWgeraslkan_Yj;nustusamning_ԀfrumvarpinutaldimeirihlutinnaWendanlega {  yrWitryggtaWkomiWhefWiveriWtilm;tsviWathugasemdirerlendra_eftirlitsstofnana_Ԁumgagn nF si_almannaYj;nustuhlutverks_ԀRkistvarpsinshf.semkveWiWvrium3.gr.frum 9 varpsins.EnnfremurtaldimeirihlutinnaWslkursamningurvrisamrmiviWkvWie  liWar10.gr.frumvarpsinsumskyldustj;rnarRkistvarpsinshf.tilaWgeragreinfyrirYv  rsskUrslusinnihvernigtekisthefWiaWuppfylla_lgbundnar_Ԁskyldurflagsinsumtvarp r _almannaYgu_.MenntamlarWuneytiWogRkistvarpiWhafaunniWdrgaWslkusamkomu e= lagiogfylgjaYaumeWfrumvarpiYessu. 0 @ Um4.gr.    kvWi4.gr.ernUmli.01.mgr.greinarinnarermltfyrirumheimildtilhanda i Rkistvarpinu_ohf_.tilYessaWstandaaWannarristarfsemisemtengist_aWalstarfsemi_ \4 fyrirtkisins.GeturflagiWgertYettahvortsemerinnaneiginvbandaeWameWYvaW ' standaaWWrumfyrirtkjumYessuskynisemflagiWeitteWameWWrumaWilum.Undir  kvWiYessarargreinarfellur_m.a._Ԁhverskonar_nUskpunarstarf_Ԁsemekkifellurundir  skilgreiningu3.gr.umtvarp_almannaYgu_.X;tt_aWalstarfsemi_ԀRkistvarpsins_ohf_.s `  tvarp_almannaYgu_ԀerskrafavaxandimligerWtilfyrirtkja,semrekatvarpafYv S+! tagi,aWYaususembestrekin,veitiWrum_tvarpsstWvum_ԀmarkaWnumsamkeppniog " aWhaldogskilijafnvelhagnaWi.XessvegnaernauWsynlegtaWveitaRkistvarpinu_ohf_.heim # ildtilaWrekastarfsemisemekkifellurundirskilgreiningu3.gr.enmeWfjrhagslegumaW  $ skilnaWifrhinnihefWbundnustarfsemiRkistvarpsins_ohf_.,sbr.5.gr. !W%   Xsegir2.mgr.aWRkistvarpinu_ohf_.sheimiltaWtakasaman,gefatogdreifahvers J""& konarefni,nendurgjaldseWagegnendurgjaldi,semstuWlaraWYvaWmiWlaWurframleiddu #' efnieiguflagsins,svosemrituWumli,hlj;mpltum,_hlj;Wsnldum_,_geisladiskum_,mynd #( bndumog_margmiWlunarefni_.XykirrttaWfellaYessastarfsemiundiraWrastarfsemif $ ) lagsins. v%N!*   & a 03.mgr.ertekiWframaWRkistvarpinu_ohf_.s;heimiltaWseljafrsrverWmtisem A&"+ hafamenningarlegtogsgulegtgildifyrirslenskuYj;WinaogvarWveitteruhjflaginu.ViW  '", me'aA&;WferWfrumvarpsumRkistvarpiW_ohf_.sWastaYingikomuframefasemdirmeWferW '#- _menntamlanefndar_ԀerlutuaW2._mlsl_.1.gr.frumvarpsins.XaWkvWi,einsogfrumvarp ( Yetta,mlirfyrirumaWsalahinsnUjahlutaflagseWahlutaYess,sameiningYessviWnnur  flgeWaslitYesss;heimil.FramkomuefasemdirumaWkvWiWtryggWimeW;yggjandi  httiaWflaginuvri;heimiltaWseljaUmsareigniroghlutisemhafamenningarogsgu a legtgildifyrirslenskuYj;WinaogveriWhafa_vrslum_ԀRkistvarpsinsogvarWveittafYv. T, ErhraWallegahafthugahiWmiklasafnRkistvarpsins,semvarWveitter_safnadeild_ԀYess,  afallskynsupptkumrhlj;Wvarpiogsj;nvarpi,kvikmyndum_o.fl_.,semteljaverWuraWhafi  menningarogsgulegtgildifyrirYj;Wina.FramkomviWmeWferWmlsinsnefndinniaW   salaYessaraverWmtavrihWUmsumlagalegumhindrunumsemleiWamttiafalmennum  X reglum_hfundarrttarins_ԀsemumYaugilda.Taldimeirihluti_menntamlanefndar_ԀaWmeW K #  Yeirribreytingu,semfrumvarpiWkvWium_rekstrarformi_ԀRkistvarpsins,frWustYau    rttindisemYaWhefWihaftYessumverWmtumtilhinsnUjaflags,aukYesssemYrskyld    ursemRkistvarpinuhvldugagnvartYeimfrWustyfirherWarflagsins.TilYessaW   eyWa_framkomnum_ԀefasemdumtaldimeirihlutinnengusWurstWutilaWkveWasrstaklega wO  umYaWfrumvarpinuaWRkistvarpinuhf.vri;heimiltaWseljafrsrverWmtisem B  hefWuslktgildifyrirYj;WinaogvarWveittvruhjRkistvarpinuhf.SlktkvWigirtifyrir    aWWurnefndverWmtiyrWuseldtrhinunUjaflagiogltayrWisvoaWaWgangur   almenningsaWYeimyrWi;breytturfrYvsemveriWhefWisWusturumogratugum.LagWi {  meirihlutinnYvtilaWnUjukvWiYessefnisyrWibttviW4.gr.frumvarpsins. nF @ Um5.gr.    UmYessagreinvsasttil3.kaflaalmennumathugasemdum.0greininnifelstYaWnUmli  aWkrafisterfjrhagslegsaWskilnaWarmillistarfsemisemfellurundirskilgreiningu3.gr.um r tvarp_almannaYgu_ԀogallrarannarrarstarfsemiYarmeWalstarfsemisemtelsttil_sam e= keppnisrekstrar_.NnariumfjllunumefniYessarargreinareraWfinnaalmennumathuga 0 semdum,einkum1.og3.kafla.  @ Um6.gr. i   06.gr.frumvarpsinsertekiWupp;breyttefni5.mgr.3.gr.lagaumRkistvarpiWYess \4 efnisaWefnierlendumli,semsUntersj;nvarpsdagskrRkistvarpsins_ohf_.,skulijafnan ' fylgjaslenskttaleWatextislenskueftirYvsemviWhverjusinni,ognnuratriWitengd  Yessufyrirmli.Xessi_skilnaWur_ԀersamrmiviWngildandikvWi_tvarpslaga_,nr.  53/2000.kvWiWYarfnastekkiskUringaaWWruleyti. `  @  UmIII.kafla. "   0Yessumkaflafrumvarpsinsermltfyrirumstj;rnskipulagRkistvarpsins_ohf_. #   Samkvmt8.gr.fermenntamlarWherrameWeignarhlutrkisinsflaginu.HannkUs  $ stj;rnflagsinssamrmiviWhlutbundnakosninguAlYingis._Flagsfundir_ԀfarameWWsta !W% valdmlefnumflagsins.Stj;rnYessfermeWmlefniflagsinsmilli_flagsfunda_.Stj;rnin J""& skalskipuWfimmmnnumogjafnmrgumtilvara,sbr.1.mgr.8.gr. #'   Undirstj;rnflagsinsheyrirtvarpsstj;ri,semrWinnerafstj;rninni,ogerhannWsti #( yfirmaWurallsdaglegsrekstrarvegumflagsins,jafntsviWiframkvmdastj;rnarsem $ ) sviWi_dagskrrgerWar_,sbr.1.mgr.10.gr.Btvarpsstj;rirWuraWrastarfsmennflagsinsog v%N!* skiptirmeWYeimverkumsamrmiviW_skipurit_Ԁflagsinssemstj;rnflagsinskveWur,sbr. A&"+ 2.mgr.10.gr  '",  '#- @ Um7.gr. (   GreininYarfnastekkifrekariskUringaenframerukomnarathugasemdumumYennan  kaflafrumvarpsinsog2.kaflahinumalmennuathugasemdum.  @ Um8.gr. T,   0YessarigreinerleitastviWaWtreystasjlfstWistj;rnarflagsinsmeWtvennumhtti.  XannigmiWar1.mgr.aWYvaWtreystasjlfstWistj;rnarinnargagnvart_framkvmdar  valdinu_,en2.mgr.leitast_m.a._ԀviWaWtreystasjlfstWigagnvartWrum_fjlmiWlafyrirtkjum_   eWa_fjlmiWlatengdum_Ԁfyrirtkjum.  X   0kvWinuergerterrWfyrirYvaWstj;rnflagsinsverWikosinaWalfundisemhaldinn K #  skulisWastalagifyrirlokmamnaWarrhvert.AlYingiskalfyrirYanntmahafakosiW    menntilsetustj;rninni.      HvaWvarWar2._mlsl_.2.mgr.erhrraunum_hfisreglu_ԀaWrWasemtengderalmennum   neikvWum_hfisreglum_ԀhvaWvarWar_stj;rnarsetu_.XannigverWuralmenntaWteljaaWein wO  staklingar,sembeinteWa;beintinnaafhendistrf,takaviWgreiWslumeWahafahagsmuna B  aWgtaWrum_fjlmiWlafyrirtkjum_ԀeWa_fjlmiWlatengdum_ԀfyrirtkjumenRkistvarpinu    _ohf_.,getiekkigtthagsmunaflagsinshvaWvarWarskyldurYesstiltvarps_almannaYgu_.   @ Um9.gr. nF   01.mgr.greinarinnarerlUststarfssviWistj;rnarRkistvarpsins_ohf_.meginatriWum. 9 MeWalannarser1.mgr.nefntaWrWa_tvarpsstj;ra_Ԁogveitahonumlausnfrstrfum,  kveWalaunhansognnurstarfskjr,aWtakaallarmeirihttarkvarWanirumreksturflags  ins,semekkifallaundirdagleganrekstur,aWsamYykkjafjrhagstlunfyrirhvertstarfsr r _o.s.frv_.,ogannastnnurverkefnieinsogkveWiWverWursamYykktumflagsins,sbr.lg e= nr.2/1995.XerennfremurlgWsskyldastj;rnflagsinsaWskilatilaWalfundurgreinar 0 gerWumYaWhvernigtekisthefuraWuppfylla_lgbundnar_Ԁskyldurflagsinsumtvarp  _almannaYgu_.    02.mgr.ersvoheimilaWaWskilgreinannarstarfssviWstj;rnarinnarsamYykktumf i lagsins.XannigerekkimltmeWtmandihttifyrirumstarfssviWstj;rnarheldurergertrW \4 fyriraWYvverWigerWnnariskilsamYykktum. ' @ttUm10.gr.    Hrerufyrirmlium_tvarpsstj;ra_ԀogstarfssviWhans.0YvsemmestuskiptirerstarfssviW `  _tvarpsstj;ra_Ԁ;breyttfrgildandilgum.Hannerframkvmdastj;riflagsinsoggildaum S+! Yannhlutaalmennarreglurumstrfframkvmdastj;ra.AukYessertvarpsstj;riWstiyfir " maWurallrar_dagskrrgerWar_ԀvegumRkistvarpsins_ohf_.0st;rumdrttumerkvWi1.mgr. # 10.gr.samrmiviWgildandilg,sbr.1.og2.mgr.6.gr.lagaumRkistvarpiW.X;ersjlf  $ stWi_tvarpsstj;ra_ԀogstarfsmannaRkistvarpsins_ohf_.yfirleittaukiWsambandiviWdag !W% _skrrgerW_ԀYarsemtvarpsrWerlagtniWurogYarmeWhttafskiptumYessaftvarpsefni, J""& sbr.n8.gr.lagaumRkistvarpiW. #'   02.mgr.ertekiWframaWtvarpsstj;rirWiaWrastarfsmennRkistvarpsins_ohf_.Erhr #( umaWrWaverulegabreytingufrnverandifyrirkomulagi,sbr.6.mgr.9.gr.lagaumRkis $ ) tvarpiWYarsemsegiraWframkvmdastj;rardeilda,sbr.4.mgr.9.gr.,surWnirafmennta v%N!* mlarWherraaWfengnumtillgum_tvarpsstj;ra_Ԁog_tvarpsrWs_,ogtvarpsstj;rirWistarfs A&"+ f;lk_dagskrr_ԀaWfengnumtillgum_tvarpsrWs_.Skv.2.mgr.tvarpsstj;riaWveraalgjr  '", legasjlfstWurrWningumstarfsmannaflagsins,Y;fyrstumsinnmeWYeimfyrirvaraaW '#- samkvmtkvWitilbrWabirgWaIIskalRkistvarpiW_ohf_.bj;Wastrfllumstarfsmnnum ( Rkistvarpsins.    AWWruleytivsasttil8._tlul_.lUsingunnimeginefnifrumvarpsins2.kaflaalmennu  _athugasemdanna_. a @ttUm11.gr.    04.kaflahinnaalmennuathugasemdaviWfrumvarpiW(Tekjustofnarfyrirtkisins)var  gerWgreinfyrirYvaWfrumvarpiYessuerYvbyggtaWfrogmeW1.janar2009verWi   httaWfjrmagnareksturRkistvarpsinsmeW_afnotagjldum_Ԁ(_tvarpsgjaldi_).VsasttilYess  X semYarsagWiumYessabreytinguogrkinfyrirhenni. K #    0samrmiviWYessabreytinguer11.gr.frumvarpsinslagttilaWfrogmeW1.janar    2009skiptisttekjustofnarRkistvarpsins_ohf_.Yrennt:    ! ! D(88B"i(m"  i(mn2  1  .3  Ԉ0    SrstaktgjaldsemlagtverWureinstaklingaog_lgaWila_.i(mnn݌  Ќ  "i(m"  i(mo2  2  .3  Ԉ0    TekjurafauglUsingumogslueWaleiguvrumsemtengjast_dagskrrefni_ԀYess wO  tvarpiogWrummiWlum.i(moo݌B  Ќ  "i(m"  i(mMq2  3  .3  Ԉ0    AWrartekjursemAlYingikannsrstaklegaaWkveWa.i(mMqzq݌   Ќ    Tekjurskv.1._tlul_Ԁ1.mgr.kvWisinsyrWumiWaWviWnUlega8%hkkunafnotagjalda   Rkistvarpsins14.580kr.afhverjum_gjaldanda_Ԁogmunduskilaallsum2.770millj;numkr. {  miWaWviWfullskil,enrinu2005skiluWuafnotagjldRkistvarpsinsum2.500millj;num nF kr.EWlilegteraWfjrhW_nefskattsins_ԀverWiendurskoWuWYegarnrdregurYvaWbreyting 9 tekjustofnumRkistvarpsins_ohf_.kemurtilframkvmda.AlmenntmttiY;miWaviWaW  haga_skattlagningunni_ԀYannigaWhvertYriggjamannaheimiliyrWinokkurnveginn_jafnsett_  eftirsemWur,semmundiYUWaaWgjaldiWlkkaWifyrirfmennariheimili,enhkkaWifyrir r heimiliYarsemfullorWnireinstaklingar16raogeldrivru4eWafleiri.VntanleganWi e= gjaldiWekkitilnmsmannasemvru16raogeldriYarsemalmenntmgerarWfyriraW 0 YeirfalliundirYau_tekjumrk_ԀsemkvWiWtekurmiWaf,sbr.lgnr.125/1999,ummlefni  aldraWra.    HvaWvarWarrWstfuntekjumskv.1._tlul_.1.mgr.beraWtakaframaWRkistvarpiW i _ohf_.verWurfyrstogfremsttvarp_almannaYgu_,sbr.3.gr.frumvarpsYessa.Komihins \4 vegartilannarrarstarfsemiafhlfuflagsins,semtengistfyrrgreindri_meginstarfsemi_,Yarf ' aWhaldafjrreiWumvegnaYessrekstraraWskildum,YarmeWalstarfsemisemfellurundir  _samkeppisrekstur_.grundvelli_samkeppnissj;narmiWa_ԀverWurflaginu;heimiltaWnota  tekjursnartilaWgreiWaniWurkostnaWafWrumrekstri,endasekkiumaWrWastarfsemi `  semtelsttiltvarps_almannaYgu_Ԁskilningi3.gr.frumvarpsins. S+!   HvaWvarWar2._tlul_.1.mgr.erlagttilaWheimiltsaWbirtaauglUsingarertengjast_dag " skrrefni_ԀYesstvarpiogWrummiWlum.HrerumaWrWabreytingufrgildandirtti,en # Yarerheimil_gjaldtaka_ԀfyrirauglUsingar?hlj;Wvarpiogsj;nvarpi .stWaYykiraWkveWa  $ meWskUrumhttiumYaWaWRkistvarpinu_ohf_.verWiheimiltaWbirtaauglUsingarWrum !W% miWlumentvarpiaWteknutillititilniWurstWuumboWsmannsAlYingismlinr.3845/2003. J""& 0mlinuvarkvartaWyfirYvaWRkistvarpiWnotaWitekjursnartilYessaWbyggjaupp #' vefinnwww.ruv.is,enhlutihansvrifjrmagnaWurmeW_afnotagjldum_Ԁsj;nvarpogtvarp. #( NiWurstaWaumboWsmannsvar_m.a._ԀsaWsalaRkistvarpsinsauglUsingumtilbirtingar $ ) _heimasWunni_Ԁgtiekkitalistheimil_gjaldtaka_ԀfyrirauglUsingar?hlj;Wvarpiogsj;nvarpi  v%N!* skv.1.mgr.10.gr.laganr.122/2000. A&"+   03.mgr.ergertrWfyrirYvaWhelmingurteknavegnagjaldsinssgreiddurfyrirfram  '", Yann15.febrarog15.marhvertafhlfufjrmlarWuneytisins.EftirstWvargjaldsins '#- mundu&  greiWasttmabilinufrgsttildesembersamrmiviWinnheimtuannarraopin ( berragjalda.'(    04.mgr.erufyrirmliumaWsetjaskuli_gjaldskrr_Ԁfyrir_auglUsingabirtingu_ԀogaWraskylda  tekjustofnaogerYarttviWgjaldtkuskv.15.gr._tvarpslaga_.ErYaWverkahringstj;rnar a aWsetjaslkar_gjaldskrr_,reyndauWvitaWsamrWiviWdaglegastj;rnendursemfarameW T, _auglUsingaml_Ԁogfjrmlfyrirtkisins.  @ttUm12.gr.     01.mgr.kemurframaWumRkistvarpiW_ohf_.gildiaWWruleytiensegirfrumvarpinu  X lgnr.2/1995,um_hlutaflg_,meWsWaribreytingum.XarfnastYaWekkifrekariskUringar. K #  02.mgr.segirsWanaW_upplUsingalg_,nr.50/1996,gildiumstarfsemiRkistvarpsins_ohf_.    ErYaWsamrmiviW_nefndarlit_Ԁmeirihluta_menntamlanefndar_Ԁeftir2.umrWuum    frumvarpYettaumRkistvarpiWhf.sWastaYingi.0umrWumumfrumvarpiWinnannefnd   arinnarogumrWumAlYingisWastaYingivarlgWYaWYungherslaaWkvWi_upp wO  lUsingalaga_,nr.50/1996,giltuumRkistvarpiWhf.EinsognnarerrakiWathugasemdum B  viW1.gr.frumvarpsYesservarWaW_upplUsingalgum_,nr.50/1996,gildalgineinvrWungu    umstj;rnvldrkisogsveitarflagaenekkium_hlutaflg_ԀogskiptirYarenguY;tt_hluta   flagiW_ԀsaWlluleytieigurkiseWasveitarflags.0lj;siYessaWRkistvarpinuhf.vri {  tlaWaWveita_tvarpsYj;nustu_Ԁ_almannaYgu_ԀsemvrieWlisnuopinberYj;nustataldi nF meirihlutinnengusWurrttaW_upplUsingalg_ԀgiltuumstarfsemiYessYannigaWalmenningur 9 gtifengiWaWgangaWggnummlahjYvsamrmiviWkvWilaganna.  @ttUm13.gr. r   kvWi1.mgr.YarfnastekkiskUringa. e=   02.mgr.erlagttilaWlgnr.122/2000,umRkistvarpiW,fallirgildifrogmeW1. 0 janar2007.X;tt_gildistkukvWi_ԀfrumvarpsYessakveWiumaWlgintakiYegargildiYarf  aWtlastofnunflagsinsogrWninguframkvmdastj;raYesskveWinntma,auk_yfirfrslu_  starfsmannaRkistvarpsinsfrstofnuninnitilflagsins.XverviWYaWmiWaWaWlginum i RkistvarpiWfallirgildifrogmeW1.janar2007ogstofnuninverWilgWniWurfrsama \4 tma.X;ermltfyrirumYaWaWYrgreinarsemvarWalagninguafnotagjaldssugilditil ' 1.janar2009,ernUrtekjustofnkemurtil,ogYrgreinarsemvarWainnheimtu_fallins_Ԁaf  notagjaldssugilditil1.janar2012,enskv.2.mgr.15.gr.lagaumRkistvarpiWhelst  _lgveW_Ԁfyrir_afnotagjaldi_ԀYrjrfrgjalddaga.XarsemnauWsynlegteraWhafakvWium `  innheimtuafnotagjalda,semfallatWngildandilagaumRkistvarpiW,erlagttilaWYau S+! kvWiverWisrstkumlgum,lgumum_tvarpsgjald_ԀoginnheimtuYess,meWanYau " kvWierugildi.Sj_fylgiskjal_ԀI. #   SamkvmtframansgWumunreksturflagsinsverWafjrmagnaWurmeWsrstkugjaldi  $ semlagtverWureinstaklingaog_lgaWila_Ԁsem_skattskyldir_Ԁeruskv.1.!2.gr.laganr. !W% 90/2003.XessibreytingmunekkieigasrstaWstrax!gerterrWfyrirYvaWhiWnUjaflag J""& fitveggjaoghlfsrsaWlgunartmaWurenreksturYessverWuralfariWfjrmagnaWurmeW #' framangreindumhtti.0YessufelstaWflaginuverWurveitturYriggjara_aWlgunartmi_,en #( hannmunfelasrsvigrmtilhandaflaginutilaWstarfaframsamkvmtnverandifyrir $ ) komulagi,enjafnframttkifritilaWaWlagareksturinnhinunUjaumhverfi. v%N!*   03.mgr.ersettkvWiumYaWaWYarsemWrumlgumervsaWtilRkistvarpsinss A&"+ ttviWRkistvarpiW_ohf_.Samkvmtathugun_lagasafni_ԀnetinuervikiWaWRkistvarpinu  '", einneWaannanhtt10_rttarheimildum_Ԁ_lagasafni_ԀauklagaumRkistvarpiW,nr. '#- 122/2000,_Y.e._:8.gr._forsetabrfs_Ԁnr.114/1945,um_starfshttu_Ԁ_orWunefndar_,28.gr.laganr. ( 17/1965,umlandgrWslu,3.mgr.47.gr.laganr.76/1970,umlaxog_silungsveiWi_,4.gr.laga  nr.37/1975,umLeiklistarsk;la0slands,bliW1.mgr.3.gr.,4.mgr.3.gr.,4.gr.og1.mgr.  7.gr.laganr.36/1982,umSinf;nuhlj;msveit0slands,3.mgr.6.gr.laganr.2/1990,um a 0slenskamlnefnd,2.mgr.86.gr.laganr.55/1991,umYingskpAlYingis,25.gr.laganr. T, 24/2000,umkosningartilAlYingis,6.og34.gr._tvarpslaga_,nr.53/2000,og10.gr.laganr.  20/2002,um_skylduskil_Ԁtilsafna.SamkvmtframangreindukvWi3.mgr.13.gr.frum  varpsinsbereftirgildistkulagannaaWskiljaYaulagakvWiYarsemtalaWerumRkis   tvarpiWsemYarsttviWRkistvarpiW_ohf_.  X @ UmkvWitilbrWabirgWaI.      kvWi1.og2.mgr.fjallaumstofnunhlutaflagsumRkistvarpiWogeignirogskuldir    Rkistvarpsinssemgangatil_hlutaflagsins_.XegarhefurveriWfjallaWumYessa_formbreyt   ingu_ԀogYauatriWisemafhennileiWir,sbr.3.kaflahinumalmennuathugasemdumaWfram wO  anum_formbreytinguna_,2.kaflaalmennu_athugasemdanna_Ԁ(meginefnifrumvarpsins)og B  athugasemdirum1.og2.gr.frumvarpsins.EinsogYegarhefurveriWlUst3.kaflahinum    almennuathugasemdumerrWgertaWrkissj;Wur_yfirtaki_ԀhlutRkistvarpsinsvegna   _greiWsluYtttku_ԀrekstrarkostnaWi_Sinf;nuhlj;msveitar_Ԁ0slands,sbr.bliW1.mgr.3.gr.laga {  nr.36/1982,umSinf;nuhlj;msveit0slands. nF   03.mgr.er_m.a._ԀmltfyrirumaWmenntamlarWherrakveWi_heildarfjrhW_Ԁhlutafjr 9 Rkistvarpinu_ohf_.ViWstofnunflagsinsskuliY;lgWfram_a.m.k._Ԁ5.000.000kr.fjrhW  semhlutafogskalsfjrhWgreiddafrkissj;WieigisWarenhlfummnuWieftirskrn  inguflagsins.SamkvmtkvWinugeturmenntamlarWherrakveWiWaWleggjaframhrra r hlutafupphafikj;sihannYaW. e=   4.mgr.kveWurumaWeftiraWlgumRkistvarpiW,nr.122/2000,fallargildi1.janar 0 2007,sbr.2.mgr.13.gr.,takiRkistvarpiW_ohf_.viWrekstriogstarfsemiRkistvarpsins,og  umleiWerRkistvarpiWlagtniWur.TekurflagiWY_m.a._ԀviWlgbundnuleyfiRkistvarps  instil_tvarpsreksturs_.JafnframtskalRkistvarpiW_ohf_.yfirtakaYrskyldursemRkis i tvarpiWhefur_undirgengist_ԀsamningumviWYriWjuaWila. \4 @ UmkvWitilbrWabirgWaII.    0YessukvWimlirfyrirumrttindistarfsmannaviWbreytinguRkistvarpsinshluta  flag.TilgangurkvWisinseraWrttindistarfsmannaRkistvarpsinsverWiviW_formbreyt `  inguna_ԀtryggWmeWeWlilegumhttiogsambrilegWrumtilvikumumbreytingar_rekstrar S+! formi_Ԁrkisstofnana,sbr.kvWifrumvrpumum_Rafmagnsveitur_Ԁrkisins_ohf_.og_Matvla " ranns;knir_Ԁ_ohf_.EkkierYrfaWsetjalgsrkvWium_starfsmannaml_ԀYegarrkisfyrir # tkieru_hlutaflagavdd_ԀnemahvaWvarWartakmrkunrttitiltkulfeyrisrBdeild_LSR_  $ samhliWastarfi.UmrttarstWustarfsmannaYessumtmam;tumgildaalmennkvWi !W% _starfsmannalaga_Ԁogeftiratvikum_aWilaskiptalaga_._Starfsmannalgin_ԀhafaYUWinguaWYver J""& varWar_starfslok_ԀYj;nusturkisins,_Y.e._ԀhvortstarfsmaWurgeturttrtt_biWlaunum_Ԁefhann #' ferekkiaWvinnahj_hlutaflaginu_,ensWarnefndulginhafaYUWinguaWYvervarWarmgu #( leikaframhaldandistarfihjnUjuflagiogUmisatriWivarWandilaunakjrog_starfsskil $ ) yrWi_.MeginreglanersaWrtturtil_biWlauna_Ԁflystekkitil_hlutaflagsins_.0YessukvWier v%N!* veittundanYgafr_meginreglunni_ԀYannigaW_biWlaunartturinn_Ԁflysttil_hlutaflagsins_Ԁoghelst A&"+ Yartil31.desember2009.stWanfyrirYessuer_e.t.v._ԀfyrstogfremstsaW1.janar2009  '", errWgertaWtakaupp_nefskatt_ԀstaWafnotagjaldaogYvmgerarWfyriraWYvriverWi '#- lj;sthvaWastrf_innheimtudeild_ԀverWilgWniWur.kvWiWtekurtilallrastarfsmannaYar ( semekkiY;ttirttaWltaYaWtakatilstarfsmannainnheimtudeildareinvrWungu,aukYess  semgeramrWfyriraWflestar_skipulagsbreytingar_ԀverWikomnarframfyrirrslok2009.  @ UmkvWitilbrWabirgWaIII. T,   HrergertrWfyriraWeigisWaren30dgumeftirgildistkulagannaskulihaldinnstofn  fundurYarsemmenntamlarWherrakUsstj;rnRkistvarpsins_ohf_.Frgildistkulaganna  ogYartilaWkosningstj;rnarmannahefurfariWframskalmenntamlarWherravera   _fyrirsvari_ԀfyrirRkistvarpiW_ohf_.  X @ UmkvWitilbrWabirgWa_IV_.      XarsemekkierfrumvarpinugertrWfyriraWtvarpsrWstarfiframeruhrfyrirmli    umYaWhvernigumboWYessfellurniWur.ErgertrWfyriraWumboW_aWalmanna_Ԁogvara   mannatvarpsrWi,semsWastvorukjrnir,falliniWurviWgildistkulaganna. wO  @ UmkvWitilbrWabirgWaV.      RWgerteraWafnemalagningu_tvarpsgjalds_Ԁ1.janar2009.0kvWinuermltfyrirum   hverjirtekjustofnar_hlutaflagsins_ԀskuliverafrgildistkulagannatilogmeW31.desember {  2008.EftirYanntmaberaWmiWaviW12.gr.laganna. nF  _Fylgiskjal_ԀI. r e=AU?) dE? A^e=  e= @  Lgum_tvarpsgjald_ԀoginnheimtuYess.   @II1.gr.(Wur12.gr.) i   Eigandi_viWtkis_ԀsemnUtamtilm;ttkutsendingumRkistvarpsinsskalgreiWa \4 afnotagjald,_tvarpsgjald_,afhverjutki.X;skalaWeinsgreiWaeitt_tvarpsgjald_Ԁfyrir_einka ' afnot_Ԁfjlskylduheimili.AfslttskalveitaYeimsemaWeinsgetanUttsrsvart/hvtam;t  tku_sj;nvarpsefnis_ԀogYeimsemeinungisgetanUttsr_hlj;Wvarpssendingar_.Einniger  heimiltaWveitafyrirtkjumogstofnunumafslttvegnafjldatkjasamastaW.Nnari `  kvWiumafslttogskilgreininguheimiliskalsetjareglugerW. S+!   0reglugerWmkveWaaWYeirsemhlj;tauppb;telliogrorkulfeyriskv.17.gr.laga " umalmannatryggingar,nr.117/1993,meWsWaribreytingum,verWiundanYegnir_afnota # gjldum_.0reglugerWmeinnigkveWaundanYgublindramannafrgreiWsluafnotagjalds  $ afhlj;Wvarpi. !W% @II2.gr.(Wur13.gr.) #'   Eigandi,sembreytir_afnotum_Ԁsnum,sbr.12.gr.,skaltilkynnaYaWRkistvarpinuYegar #( staW. $ )   HverserfstviWslu_viWtkja_Ԁskaltilkynna_innheimtudeild_ԀRkistvarpsinsfyrstu v%N!* vikunstamnaWareftir_slumnuW_Ԁhverjirsukaupendur.0tilkynningunniskalgreinafullt A&"+ nafn,nafnnmerogheimilisfangkaupandaogseljanda,ennfremuraWrarupplUsingarsam  '", kvmtreglugerW. '#- Ї@II3.gr.(Wur14.gr.) (   RkistvarpiWheldurskryfirllviWtkisemnotuWeruhrlandiogslenskumskipum  ogflugvlumognotamtilm;ttku_tvarpsefnis_.    AfmskalviWtkiafskrefsnnur,sem_innheimtustj;ri_Ԁmeturgildar,eruYaWfrWar a aWtkiWsorWiW;nUtteWaverWiafWrumstWumekkilengurnotaWtilm;ttku T, tsendingarRkistvarpsins.  @II4.gr.(Wur15.gr.)     _Btvarpsgjaldi_Ԁsamt_drttarvxtum_,Wru_vangreiWslulagi_Ԁogllum_innheimtukostnaWi_  X fylgir_lgveWsrttur_ԀviWkomandiviWtkisemhelstY;tteigendaskiptiverWi.Gengur_veWiW_ K #  fyrirhverskonareldrisemyngri_samningsveWum_,_d;mveWum_ԀogWrumhftumsemviW    tkikunnaaWhvla,nema_eignarrttarfyrirvrum_.      _LgveWiW_ԀhelstYrjrfrgjalddaga.     Eigendur_viWtkja_ԀberabyrgWgreiWslu_tvarpsgjalda_ԀafYeimtilRkistvarpsinssem wO  hafafalliWWurentilkynningumeigendaskiptiskv.13.gr.hefurboristRkistvarpinu. B  @II5.gr.(Wur16.gr.)     _Innheimtustj;ri_ԀRkistvarpsinsskalfullngjaalmennum_d;maraskilyrWum_. {  @II6.gr.(Wur17.gr.) 9   Fyrstavirkandageftir_eindaga_Ԁleggst_tvarpsgjald_Ԁ10%lagvegnakostnaWarafinn  heimtu.    Lgtaksrtturerfyrir;greiddum_tvarpsgjldum_,lagiskv.1.mgr.,vxtumog_inn r heimtukostnaWi_. e= @II7.gr.(Wur18.gr.)    _Innheimtustj;ri_ԀgeturframkvmteWaltiWframkvma_innsiglun_ԀviWtki:  ! ! F(88D"i(m"  i(m2  1  .3  Ԉ0    efYaWerhagnUtttilm;ttkunYessaWYaWhafiveriWtilkynnttilRkistvarpsins,i(m'݌i Ќ  "i(m"  i(mG2  2  .3  Ԉ0    efvanskileruorWingreiWslu_tvarpsgjalds_,i(mGt݌\4 Ќ  "i(m"  i(mx2  3  .3  Ԉ0    efhlutaWeigandiaWilihefursagtupp_tvarpsnotum_.i(mx݌' Ќ    NerufyrirhendiskilyrWiskv.1._tlul_.1.mgr.eWagerthefurveriWlgtakviWtkifyrir  _vangreiddu_Ԁ_tvarpsgjaldi_ԀoggeturY_innheimtustj;ri_ԀtekiWeWaltiWtakaviWtkiWrvrslu  eigandaeWaannars_vrslumanns_. `    kvWi1.,2.,3.og5.gr.fallargildi1.janar2009,enkvWi4.,6.og7.gr.fallar " gildi1.janar2012. #   J""&  & X  _Fylgiskjal_ԀII. ( mAU?) dE?$ A^m      (Drg) a Samningurum_tvarpsYj;nustu_Ԁ_almannaYgu_. T,  M  MenntamlarWuneyti annarsvegarog RkistvarpiW_ohf_.(_RBV_) hinsvegargerameW  srsvofelldan'X(m   @! samning  K #  um_tvarpsYj;nustu_ԀRkistvarpsins_ohf_._almannaYgu_Ԁskv.3.gr.lagaumRkistvarpiW    _ohf_.,nr._XX_/2006.     1.gr. B   Almenntumsamninginn.       MarkmiWiWmeWsamningnumeraWlUsannartilgangioghlutverki_RBV_ԀogYeimkrfum   semgerWarerutilflagsinsgrundvellilaganna.0samningnumer_tvarpsYj;nusta_Ԁ_al {  mannaYgu_Ԁskilgreind,_m.a._ԀtilaWafmarkahanafrannarristarfsemifjlmiWlaog_sam nF keppnismarkaWi_. 9   _RBV_Ԁgegnirmikilvguhlutverkislenskusamflagi.herslaskallgWaWmiWla  slenskrimenninguogskal_RBV_Ԁveravettvangur_lUWrWislegrar_ԀumrWu.    2.gr. e=  Almenntum_tvarpsYj;nustu_Ԁ_almannaYgu_.  0 |  _BtvarpsYj;nusta_Ԁ_RBV_Ԁ_almannaYgu_ԀfelstmiWluntexta,hlj;Wsogmynda._RBV_ԀberaW  uppfyllamenningarlegar,Yj;Wflagslegarog_lUWrWislegar_ԀYarfirslenskusamflagimeW  YeimtknileguaWferWumsemhagkvmteraWnotahverjusinni. i   _RBV_ԀskalmeWvnduWumhttimiWlafrttum,upplUsingum,menningarefni,_frWsluefni_, \4 Yr;ttumogafYreyingu. '   _RBV_ԀskalleggjarktviWslenskatungu,sguogmenningu.XaWskalreynatilhins  UtrastaaWmiWlaslenskumliYannigaWhlustendur,lesenduroghorfendurgetitreystYv  aWtalogtextisvallt_lUtalausri_Ԁslensku. `    _RBV_ԀskalhafafrumkvWiaWYvaWmiWlaslenskrimenningu,listumogmenningararfi. S+! FlagiWskalleitastviWaWvirkjaaWratilsamstarfsmeWYaWaWmarkmiWiaWeflaslkamiWlun. "   _RBV_Ԁskalvalltflytjafrttirog_frttatengt_Ԁefniafsanngirnioghlutlgni.Haldaskal # heiWri_lUWrWislegar_ԀgrundvallarreglurogmannrttindiogfrelsitilorWsogskoWana.Fjalla  $ skalumumdeildml_Yj;WflagsumrWunni_Ԁafnkvmniog;hlutdrgni. !W%   _RBV_ԀskalveitaftluWumaWgangaW_tvarpsYj;nustu_Ԁ_almannaYgu_ԀmeWYvaWnUta J""& _tknimguleika_,svosemmeW_textun_Ԁsj;nvarpsefni,meW_textavarpi_Ԁog_vefsvWi_Ԁsnu. #' Fjldi_textaWra_ԀklukkustundaskalaukastaWlgmarkium_um_Ԁ100%frupphafi_samnings #( tmabilsins_ԀtillokaYess(r167klst.334klst.).StefntskalaWYvaWll_forunnin_Ԁinnlend $ ) dagskrverWi_textuW_Ԁlok_samningstmabilsins_.Xskalhlutfall_tsendinga_Ԁtknmlivera v%N!* _a.m.k._ԀhiWsamaogviWupphaf_samningstmabilsins_.Einnigskal_tknmlstlkun_Ԁfylgja_sj;n A&"+ varpsumrWum_ԀaWdragandakosninga.  '",  '#-   _RBV_ԀskalmiWlaefnisemhfWartil;lkrah;paYj;Wflagsins.EfniWskalendurspegla ( margbreytileikamenningar0slandi,lfsviWhorfoglfsskilyrWif;lksllumlandshlutum.    _RBV_Ԁskalfjallaum_fjlYj;Wlegt_Ԁsamflag0slandi.Xskal_RBV_ԀleitastviWaWsinna  YrfumbafrWrumlndum_m.a._ԀmeWfrttumogupplUsingumerlendutungumli. a   _RBV_ԀskalnUtanUjustutknitsendingumogYj;nustuhverjusinnitilaWauWvelda T, notendumaWgangaW_tvarpsYj;nustu_Ԁ_almannaYgu_.    Btsending_RBV_Ԁskalvera_a.m.k._Ԁtvr_hlj;Wvarpsdagskrr_Ԁogeinsj;nvarpsdagskrauk  _svWistvarps_ԀriWumkring._RBV_ԀskalhafafrumkvWiaWYvaWnUtanUjatknitil   _tsendinga_.  X   _RBV_Ԁskalsetjasr_dagskrrstefnu_ԀertakitilallrasviWa_miWlunar_.0Yeirristefnuskulu K #  komaframherslurstofnunarinnarefni_dagskrr_ԀogYj;nustuviWnotendur.      Btvarpsstj;riskalsetjareglurum_ritstj;rnarlegt_ԀsjlfstWi_frttastofu_.Reglurnarskulu    samdarsamrWiviWflagfrttamanna_RBV_.0reglunumskal_m.a._ԀfjallaWum:_starfsskil   yrWi_Ԁstj;rnenda_frttastofu_ԀogfrttamannaviWaWframfylgja_dagskrrstefnu_ԀtvarpsstWv wO  arinnar;starfshttisemtlaWeraWtryggja_ritstj;rnarlegt_ԀsjlfstWifrttamannagagnvart B  eigendumtvarpsstWvarinnar;skilyrWiminningarogbrottvikningarfrttamanna.      _RBV_Ԁskalm;tareglurumm;ttkuerindasemltaaW_tvarpsYj;nustu_Ԁ_almannaYgu_Ԁog   hvernigafgreiWsluslkraerindaskulihttaW. {    _RBV_ԀskalleitastviWaWkannameWreglubundnumhttiviWhorfalmenningstil_dagskrr nF efnis_ԀogefnistakameWYaWfyriraugumaWgetalagaWdagskrsnasembestaWYrfumog 9 ;skumalmenningslandinu.  @B B  _BtvarpsYj;nusta_Ԁ_almannaYgu_Ԁ_veraldarvefnum_.  r   _RBV_ԀskalmiWla_m.a._Ԁfrttum,_frWsluefni_,dagskrogupplUsingumumeinstaka_dagskrr e= liWi_Ԁ_vefsvWi_ԀsnueftirYvsemrttindileyfa._vefsvWi_Ԁ_RBV_ԀskalveitaUmisskonar 0 Yj;nustuYvskyniaWnotendurhafivalltgreiWanaWgangaWYvefnisemtiler.  @  _BtvarpsYj;nusta_Ԁ_almannaYgu_Ԁ_textavarpinu_.  i   0_textavarpi_ԀskalmiWla_m.a._Ԁfrttum,_textun_Ԁefni,dagskrogupplUsingumumdagskr \4 ogeinstaka_dagskrrliWi_. '   3.gr.   Sj;nvarpsog_hlj;Wvarpsefni_.  `   0slensktefni. S+!   _RBV_Ԁskalleggjahersluslensktsj;nvarpsefniogskalhlutfallYess_kjrtma_,milli " kl.19.00og23.00,vera65%viWloksamningstmanssemertplega50%aukningfrrinu # 2005enYvarhlutfalliW44%.  $   _RBV_ԀerskyltaWsendatfrttirog_frttatengt_Ԁefnisj;nvarpitmabilinumillikl.17.00 !W% og24.00alladagarsinsnemaaWfangadagj;laoggamlrsdagYegarheimilteraWflytja J""& frttirfyrirkl.17.00.Skal_tsendingartmi_ԀinnlendraogerlendrafrttaeigiveraskemmriaW #' jafnaWisamningstmanumenhannerviWupphaf_samningstmabilsins_.Xskal_RBV_Ԁsenda #( reglulegatfrttirhlj;Wvarpiallandaginnalladagarsins. $ )   _RBV_ԀerskyltaWsendatfrttirtknmlialladagarsins. v%N!*   _RBV_Ԁskalbj;Waupp_svWisbundnar_Ԁtsendingarefni,_Y.m.t._Ԁfrttir,menningu,af A&"+  YreyinguoglistirtilaWYj;nabeturbumlandinullu.  '", JP* J J    &   _RBV_Ԁskalsendat_frWsluefni_Ԁog_heimildarYtti_.Xskal_RBV_ԀleggjametnaWsinnaW  nota;lkatkniog_margmiWlun_ԀtilaWkomaframfrifrttumog_frWsluefni_Ԁtilalmennings.    _RBV_Ԁskalhaldatidagskrhlj;WvarpimeWunnu_dagskrrefni_Ԁogskalhnekkiminnka  aWumfangisamningstmanum.Xarskalsenttfjlbreyttmenningarefni,_frWsluefni_, {a _barnaefni_,frttirog_frttatengt_Ԁefniogumfjllunumsamflagslegmlefni. F, 'H   _RBV_ԀskalhafafrumkvWiaWYvkynnaslenskat;nlistogmiWlahennihlj;Wvarpi.  Brnogungmenni.     _RBV_ԀskalhverjumdegisendatvandaWskemmtiog_frWsluefni_Ԁfyrirbrnogung r X linga.Leggjaskalhersluslenskt_barnaefni_Ԁog_talsetja_Ԁskalerlent_barnaefni_Ԁfyriryngsta = #  _aldursh;pinn_Ԁsj;nvarpi.SkalefniWaWlgmarkiveraYaWsamaogviWupphaf_samnings    tmabilsins_ԀeWaum550klst.      _RBV_ԀskalleitastviWaWtakatillittilhagsmunabarnaWurenteknarerukvarWanirum   birtinguauglUsingaYarsemauglUstarervrureWaYj;nustatluWbrnum. iO    _RBV_ԀskalgtaYessaWekkisusendirtYttireWakvikmyndirsemgetaskaWaWeWahaft 4  slmhrifYroskabarna,svosemefniYarsemsUnter_djarft_ԀeWa_ofbeldisfullt_ԀefniYeim   tmasemtlamaWbrnsuaWhorfasj;nvarp.XskalekkisUnabrotrslkumYttum   eWakvikmyndumdaginnogfyrripartkvldsYegartlamaWbrnsuaWhorfasj;nvarp. {  Xegarslkt_dagskrrefni_ԀersenttskalfaraundanYvmunnlegviWvruneWaYaWauWkennt `F meW_sj;nrnu_ԀmerkiallanYanntmasemtsendinginstenduryfir. + NUskpundagskrrgerW.    _RBV_ԀskalveravettvangurnUskpunardagskrrgerW._RBV_Ԁskalstyrkjaogeflasj;nvarps r Ytta,kvikmyndaog_heimildarmyndagerW_ԀmeWYvaWkaupaogsUnaefnifrsjlfstWum W= framleiWendum._RBV_ԀskalgerastkaupandieWa_meWframleiWandi_ԀaWleiknusj;nvarpsefni, " kvikmyndum,_heimildarmyndum_ԀeWaWrusj;nvarpsefniogverjatilYessaWlgmarki150  _millj_.kr.rifrogmeWrinu2008.riW2009hkkarupphWin200_millj_.kr.ogverWur  viWlok_samningstmabilsins_Ԁ250_millj_.kr. i Erlentefni.    _RBV_Ԁskalleggjaherslusj;nvarpsefniNorWurlandamlumogskalefniWaWjafnaWi  veraaWlgmarki5%af_tsendu_Ԁefni.    _RBV_ԀskalhafafrumkvWiaWYvkynnaogsUnaYttiogkvikmyndirfrWrumrkjum z`  Evr;pu,svoogkvikmyndirfrWrumheimshlutumsemltiWhafaveriWkynntarhrlandi. E+! AnnaW_dagskrrefni_. #   _RBV_Ԁskalfjallaum,tvarpaogsUnafr_menningarviWburWum_ԀbWiinnanlandsog  $ erlendis.Skal_menningarumfjllun_ԀveraaWlgmarkihinsamamntumtaliWogviWupphaf q!W% _samningstmabilsins_Ԁhlj;Wvarpiogsj;nvarpi. <""&   _RBV_Ԁskalsegjafrttiraf,tvarpaogsUnafr_Yr;ttaviWburWum_ԀbWiinnanlandsoger #' lendisoggta_jafnrWis_Ԁmilli_Yr;ttagreina_Ԁeinsogkosturer. #(   _RBV_Ԁskalsendatfjlbreyttslensktogerlent_skemmtiefni_Ԁfyrir;lkaaldursogYj;W $ ) flagsh;pa. h%N!* Almenntum_dagskrrefni_. &",   _RBV_Ԁskalgta_jafnrWis_Ԁmillikynja_frttaumfjllun_,almennu_dagskrrefni_Ԁogum '#- fjllunumYr;ttirogYr;ttaviWburWieftirYvsemkosturer. (z$.   KappkostaskalaWtryggjagWiogfjlbreytni_dagskrrefnis_.    & a _Dagskrrefni_Ԁ_RBV_ԀmekkimeWnokkrum;tihvetjatilford;maeWahatursgrundvelli  kynYttar,kynferWis,_Yj;Wernis_,trareWa_kynhneigWar_.  'ad#@hh _Menningararfur_.  F,   _RBV_ԀskalsjtilYessaWfrumflutt_dagskrrefni_ԀverWivarWveitttilframbWar._RBV_Ԁskal  aukYessvarWveitamyndir,hlj;WogtextasemtlamaWhafimenningarsgulegtgildiauk  efnissemdmigerterfyrir_efnisframleiWslu_Ԁ_RBV_Ԁhverjumtmaogheyrirekkisrstaklega   undirlgum_skylduskil_Ԁtilsafna,nr.20/2002._RBV_ԀgeturmeWsrstkumsamningifaliW r X annarristofnunaWvarWveita_dagskrrefniW_ԀmeWviWeigandihtti. = #    _RBV_ԀskalgerarWstafanirtilaW_hlj;Writ_ԀogmyndirsamthandritumsaWgengilegt    almenningieftirYvsemviW,hvortheldurgegngjaldieWaendurgjaldslaust.      _RBV_ԀskalgeratlunumaWkomaeldraefni,_t.d._Ԁpltum,segulbndumog_filmum_,yfir   aWgengilegtformtilgeymsluogtil_framtWarnotkunar_Ԁefninu.Skal_RBV_ԀbirtaYtlun iO  eigisWaren31.desember2007. 4    _RBV_ԀskalgertaWvarWveitasgulegarminjar,svosembninga,leiktjld,_tsendingatki_   _o.fl_.,semtlamaWhafimenningarsgulegtgildi._RBV_ԀgeturmeWsrstkumsamningifaliW   annarristofnunaWvarWveita_minjarnar_ԀmeWviWeigandihtti. {    _RBV_Ԁer;heimiltaWseljafrsrverWmtisemhafamenningarlegtogsgulegtgildifyrir `F slenskuYj;WinaogvarWveitteruhjflaginu.Xer_RBV_Ԁ;heimiltaWseljaeWafarga_tsendu_ + efniog_minjum_ԀsemflaginuYykirekkistWatilaWgeymansamYykkis_menntamla  rWuneytis_ԀognYessaWbj;WaYaWYartilbrumstofnunumtilvarWveislu.    StefntverWuraWYvsamningstmanumaWn_heildarsamkomulagi_ԀviW_rtthafa_ԀumvW r tkarinotkuneldra_safnaefni_ԀtilaWgeraYaW_aWgengilegra_Ԁalmenningi. W=   4.gr.   _AlYj;nusta_.   1  _RBV_ԀerskyltaWveitallumlandsmnnumog_lgaWilum_Ԁ_almannaYj;nustu_.FlagiWskal i sendatdagskrhlj;Wvarpsogsj;nvarpstilallslandsinsognstumiWaaWekkiminnaum N4 fangiengerterdag.Skululandsmennog_lgaWilar_ԀhafaaWgangaWdagskrogefnisj;n  varpi,hlj;Wvarpi,_vefsvWi_ԀogeftirWrumleiWumsem_RBV_ԀnotarviWmiWlun_almanna  Yj;nustuefni_Ԁsnu.    _RBV_ԀskalaWlgmarkisendatsj;nvarpsdagskr7klukkustundirdag.Xskalnnur z`  _hlj;Wvarpsdagskrin_ԀverasendtaWlgmarki18klukkustundirs;larhringoghinaskal E+! sendatallans;larhringinn.MeW_tsendri_ԀdagskrerhrttviWskipulagWa_flutningsrW_ԀviW " fangsefnasemundirbinerueWafluttafstarfsmnnumhlj;WvarpseWasj;nvarpsstWvarog # miWlaWertilhlustendaeWahorfenda.  $   NerlokiW_tboWi_Ԁ_UHF_Ԁ_tWnisviWinu_ԀoghafinnundirbninguraWuppbyggingu_staf q!W% rnu_Ԁsj;nvarpiumalltland.XerufyrirhugaWar_sj;nvarpssendingar_Ԁ_RBV_Ԁ_gervihnetti_.Skal <""& gerWursrstakursamningurmilli_RBV_Ԁog_menntamlarWuneytis_ԀumtbreiWsluogYj;nustu #' _stafrnu_Ԁhlj;Wvarpiogsj;nvarpifyrir31.desember2007. #(   0samningnumskalkomafram: $ )  Hikmo (x8F"i(m"  i(m; 2!3  Ԉ0    HvaWatkni_RBV_ԀhyggstnotatilaWntilallralandsmanna.i(m;<݌h%N!* Ќ  "i(m"  i(m= 2!3  Ԉ0    HvaWa_tmaramma_Ԁ_RBV_ԀsetursrtbreiWslu_stafrnu_Ԁhlj;Wvarpiogsj;nvarpi.i(m=/=݌3&"+ Ќ  "i(m"  i(m> 2!3  Ԉ0    Hvernig_RBV_ԀhyggsthvetjaallalandsmenntilaWskiptar_hliWrnni_Ԁyfir_stafrna_ &", tkniWurenslkktverWur_hliWrnum_Ԁhlj;Wvarpsog_sj;nvarpstsendingum_Ԁhr '#- landi.i(m>>݌(z$. Ќ  "i(m"  i(m@ 2!3  Ԉ0    Hvort_RBV_ԀhyggstbyggjauppeigiWdreifikerfi,notadreifikerfiannarraeWaefnatil  samstarfsumdreifingumeWWrumhtti.i(m@A݌ Ќ  "i(m"  i(mkB 2!3  Ԉ0    UpplUsingarumfyrirhugaWaYj;nustugrafsku_Yj;nustuviWm;ti_Ԁ_stafrnu_Ԁsj;nvarpi.i(mkBB݌ Ќ  "i(m"  i(mC 2!3  Ԉ0    HvortogYhvaWagagnvirkaYj;nustu_RBV_Ԁhyggstveita_stafrnu_Ԁsj;nvarpi.i(mCD݌{a Ќ  "i(m"  i(mIE 2!3  Ԉ0    HvaWaform_RBV_Ԁhefurtsendingum_breiWtjaldi_Ԁog_hskerpu_.i(mIEvE݌F, Ќ  @aa _ryggisYj;nusta_.     _RBV_ԀerskyltaWkomaframfritilkynningumfr_almannavrnum_,lggslu,_slysa   varnaflgum_ԀeWa_hjlparsveitum_Ԁoggerahl_auglUstri_ԀdagskrefbrUnanauWsynbertilog r X _almannaheill_Ԁkrefst._RBV_ԀreynirtilhinsUtrastaaWgerarWstafanirtilaWtsendinggetitW = #  veriWsamfelld.      5.gr.    Fjrml.  iO  I  _RBV_ԀskalhafaaWleiWarlj;siaWreka_metnaWarfulla_Ԁ_tvarpsYj;nustu_Ԁ_almannaYgu_Ԁfyrir 4  _m;ttekiW_Ԁ_rkisframlag_.     _RBV_ԀskalhafaaWleiWarlj;siaWreka_metnaWarfulla_Ԁ_tvarpsYj;nustu_Ԁ_almannaYgu_Ԁfyrir   _m;ttekiW_Ԁ_rkisframlag_.XautlulegumarkmiWsemlgWerutilgrundvallarsamningnum {  byggjastYeirriforsenduaWtekjur_RBV_Ԁlkkiekkitmabilinu.. `F   _RBV_Ԁskalgta_jafnrWis_Ԁgagnvart_viWskiptamnnum_Ԁflagsins._Afslttarkjr_Ԁfyrir_kost + unaraWila_Ԁog_auglUsendur_Ԁskuluveragagnsogstandallum_viWskiptamnnum_ԀtilboWafyrir  sambrilegtumfangviWskipta.    _RBV_ԀskalhaldakostnaWarog_verkb;khald_Ԁyfir_aWfng_,framleiWsluogtsendingu_dag r skrrliWa_ԀoghagnUtinguannarsefnissemmiWlaWertilalmenningsYannigaWuppfylltarsu W= krfurumgagnsisemframkomareglugerWumaWskiliWb;khaldhjfyrirtkjumsemveitt " erusrstkrttindieWaeinkarttur,eWafaliWeraWveitaYj;nustuerhefuralmennaefnahags  legaYUWingu,skv.59.gr.laganr.2/1993,umEvr;pska_efnahagssvWiW_,ogstundaeinnig  aWrastarfseminr.214/2006,sbr.kvWi24C.6.3.2(1)leiWbeinandireglum_rkisstyrkja_Ԅog i _samkeppnisdeildar_Ԁ_Eftirlitsstofnunar_Ԁ_EFTA_Ԁum_tvarpsYj;nustu_Ԁ_almannaYgu_.Xessskal N4 srstaklegagttaWhaldiWsaWskildum_tekju_Ԅog_kostnaWarliWum_ԀvegnaYeirrarstarfsemi  semfellurundir_almannatvarpsYj;nustu_Ԁannarsvegarogstarfsemisemflokkamsem_sam  keppnisrekstur_Ԁhinsvegar.    _RBV_Ԁskalrlega,jafnskj;ttog_rsuppgjr_Ԁliggurfyrir,skilaupplUsingumtilrWuneytisins z`  umtekjur_RBV_Ԁ_nstliWnu_ԀriaWfrdregnumkostnaWi,annarsvegaraf_tvarpsYj;nustu_Ԁ E+! _almannaYgu_ԀoghinsvegarafYeimhlutastarfseminnarsemtelstvera_samkeppnisrekstri_. " grundvelliYeirraupplUsingaskal_RBV_ԀleggjaframrekstrartlunumtlaWa_tekjuYrf_Ԁtil # aWstandaundirkostnaWiviW_tvarpsYj;nustu_Ԁ_almannaYgu_,sbr.5.gr.lagaumRkis  $ tvarpiW_ohf_. q!W%   _RBV_ԀskalgtaYessaWkostnaWarog_verkb;khald_ԀfyrirtkisinsuppfyllikrfurYrsem <""& framkoma14.gr._samkeppnislaga_,nr.44/2005,einkumaWYvervarWaraWskilnaWtekna #' ogtgjaldaaf_tvarpsYj;nustu_Ԁ_almannaYgu_Ԁog_samkeppnisrekstri_.SkalYannigkomiWveg #( fyrir_undirboW_Ԁ_RBV_Ԁ_auglUsingamarkaWi_Ԁog_niWurgreiWslu_Ԁ_samkeppnisrekstri_ԀmeWtekjum $ ) fr_tvarpsYj;nustu_Ԁ_almannaYgu_.XessskalgttaW_viWskiptaleg_Ԁ_hagnUting_Ԁefnissem h%N!* framleitthefurveriW_tvarpsYj;nustu_Ԁ_almannaYgu_Ԁfarifram_markaWslegum_Ԁforsendum. 3&"+ FjrhagslegtengslviWd;tturfyrirtkiskulufarafram_markaWslegum_Ԁforsendum. &",   '#-   & a  6.gr.   Eftirlitog_upplUsingagjf_.   T`  _RBV_Ԁskalltaeftirliti_rkisendurskoWand'a``a_ԀogveitahonumallarnauWsynlegarupplUsingar  tilaWsannreynamegihvernig_RBV_ԀuppfyllirskyldursnarsamkvmtleiWbeinandireglum {a _rkisstyrkja_Ԅog_samkeppnisdeildar_Ԁ_Eftirlitsstofnunar_Ԁ_EFTA_Ԁum_tvarpsYj;nustu_Ԁ_almanna F, Ygu_,tg.23.aprl2004,einkumskyldursamkvmtkvWum:24C.6.2,24C.6.3.2(1),  24C.6.3.3(1)og24C.6.3.3(4).(Sj_fylgiskjal_ԀIImeWsamningiYessum.)    _RBV_Ԁskalsrstaklegalta_rkisendurskoWanda_ԀtupplUsingartilaWsannreynamegi   gagnsioghlutlga_kostnaWargreiningu_Ԁ_almannaYj;nustuhlutverki_Ԁ_RBV_,byggWa_rs r X reikningi_Ԁ_nstliWins_Ԁrs,aWteknutillititilteknaaWfrdregnumkostnaWiviWYannhlutastarf = #  semi_RBV_Ԁsemfellurundir_samkeppnisrekstur_.      _RBV_Ԁskalhverjumtma,eftirYvsem_SamkeppniseftirlitiW_ԀeWa_rkisendurskoWandi_Ԁ;skar    eftir,veitaallarnauWsynlegarupplUsingartilaWsannreynamegihvort_RBV_Ԁuppfylliskyldur   skv.14.gr._samkeppnislaga_,nr.44/2005.0Yvskyniskal_RBV_Ԁkomauppnkvmu_verk iO  Ytta_Ԅog_kostnaWargreiningarkerfi_,YannigaWhgtsaWskilgreinankvmlegakostnaWviW 4  _efnisgerW_.     _RBV_ԀerennfremurskyltaWveitallumYeimsem;skaupplUsingaumstarfsemifyrir   tkisinssamrmiviW_upplUsingalg_,nr.50/1996. {    7.gr. +  Kynningstarfsemi_RBV_.   k  _RBV_Ԁskalhverjuritakam;tinemendumaf_fjlmiWlabrautum_Ԁframhaldssk;lumog  hsk;lumstarfskynningutilaWkynnaYeimstarfsemi_RBV_. r   8.gr. "  rsskUrsla.   m  _RBV_ԀerskyltaWafhendamenntamlarWuneytinursskUrsluYarsemframkemur:  "i(m"  i(mn 2!3  Ԉ0    _rsreikningur_ԀflagsinssemuppfyllirkvWilagaumrsreikninga,nr.3/2006,samt i skUrsluendurskoWendaYarsemgerWergreinfyrirtekjum_RBV_ԀaWfrdregnumkostnaWi, N4 annarsvegaraf_tvarpsYj;nustu_Ԁ_almannaYgu_ԀoghinsvegarafYeimhlutastarf  seminnarsemtelstvera_samkeppnisrekstri_.i(mnn݌ Ќ  "i(m"  i(m~q 2!3  Ԉ0    UpplUsingarumhvernig_RBV_Ԁhefursinnt_tvarpsYj;nustu_Ԁ_almannaYgu_.i(m~qq݌ Ќ  "i(m "  i(mr 2!3  Ԉ0    TlulegarupplUsingarumhlutfall,flokkunogupprunaefnishlj;Wvarpiogsj;nvarpi.i(mr(s݌z`  Ќ  "i(m "  i(m&t 2!3  Ԉ0    TlulegarupplUsingarumslensktleikiW_dagskrrefni_Ԁhlj;Wvarpiogsj;nvarpi.i(m&tSt݌E+! Ќ  "i(m "  i(mnu 2!3  Ԉ0    UpplUsingarumverkefnisem_RBV_ԀhefurveriWkaupandieWa_meWframleiWandi_ԀaWog " hversumiklumfjrmunumflagiWhefurvariWtilYeirra.i(mnuu݌# Ќ  "i(m "  i(m/w 2!3  Ԉ0    TlulegarupplUsingarum_textun_Ԁ_innlends_Ԁ_dagskrrefnis_.i(m/w\w݌ $ Ќ  "i(m "  i(mx 2!3  Ԉ0    TlulegarupplUsingarumtsendinguslenskrit;nlist.i(mxx݌q!W% Ќ  "i(m"  i(my 2!3  Ԉ0    Umfang_svWisstWva_.i(myy݌<""& Ќ  "i(m"  i(mz 2!3  Ԉ0    FyrirhugaWarbreytingar_ritstj;rnarstefnu_.i(mzz݌#' Ќ  "i(m"  i(m{ 2!3  Ԉ0    Framkvmd_dagskrr_Ԅog_frttastefnu_.i(m{{݌#( Ќ  "i(m"  i(m| 2!3  Ԉ0    GreinargerWumviWhorfalmenningseinsogYaukomaframknnunumsem_RBV_Ԁltur $ ) framkvmaeWabendingumogkvrtunumtilstofnunarinnarsjlfrar.Xskalgera h%N!* greinfyrirYvhvernigbrugWisthefurveriWviWeWabregWastskuliviWframangreindu.i(m|}݌3&"+    &",   & ,  9.gr.   _EndurskoWunarkvWi_Ԁoggildistmi.   5  AWilarskulufundarlegaumefniogframkvmdsamningsYessaogsameiginlegar  herslurog_markmiWssetningu_.Stalins',AtWatilskulusamningsaWilargerabreytingar {a samningiYessumerframkomisrstkumviWauka. 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