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K!#%   Efallirhluthafar_samrunaflgum_ԀsamYykkjaerYessekkikrafistaW;hWir,srfr;Wir "& _matsmenn_ԀgeriskUrsluum_samrunatlunina_,_m.a._Ԁendurgjaldfyrirhluti,sbr.1.!3.mgr. "' 122.gr. #(   e.(133.gr.e.) B%!*   ViW_millilandasamruna_ԀeigahluthafarYvflagieWaYeimflgum,semsameinuWeru  &!+ Wrum,erhafa_hluthafafundi_ԀgreittatkvWigegnsamrunameW_yfirtku_ԀeWasameiningu &", nUttflag,krfuYvaWflagiW_innleysi_ԀhlutiYeirraendasYesskrafistinnanmnaWarfr '{#- _hluthafafundi_.AWWruleytigildakvWi131.gr.eftirYvsemviW. n(F$.   XfyrstersetthefurveriWfullngjanditryggingfyrirverWmtihlutaskv.1.mgr.m ( _hlutaflagaskr_ԀgefatvottorW,semgefaskaltskv.133.gr.f,YessefnisaWlokiWsllum  nauWsynlegum_gerningum_ԀogformsatriWumsemljkaskalfyrir_samrunann_._Matsmenn_,_d;m  kvaddir_Ԁ_heimilisvarnarYingi_Ԁflagsins,kveWahvorttrygginginsfullngjandi.SkvrW a un_matsmanna_Ԁborinundird;mst;lkemur_mlshfWunin_ԀekkivegfyriraW_hlutaflagaskr_ T, getigefiWtvottorWskv.133.gr.fnemad;mst;llinnrskurWiumannaW.    f.(133.gr.f.)     ErlokiWerllumnauWsynlegum_gerningum_ԀogformsatriWumsemljkaskalfyrir_samrun  X ann_Ԁgefur_hlutaflagaskr_ԀstraxtvottorWumYaWtilYesseWaYeirra_samrunaflaga_Ԁsemlta K #  slenskumlgum.      Efflag,semheldurstarfsemiframeftir_millilandasamruna_,sbr.1.mgr.133.gr.a,skal    ltaslenskumlgumskalvegnaskrningar_samrunans_Ԁsenda_hlutaflagaskr_ԀvottorWum   hvert_samrunaflag_Ԁfrskrmerlenduflaganna.VottorWiWskalveraendanlegsnnunYess wO  aWlokiWsllumnauWsynlegum_gerningum_ԀogformsatriWum,semljkaskalfyrir_samrunann_ B  viWkomandilandi,ogaWerlendaskrinmuniskr_samrunann_ԀhvaWsnertirflagiW,sem    httirstarfsemi,eftirm;ttkutilkynningarfr_hlutaflagaskr_,sbr.3.mgr.Eftirm;ttku   _vottorWa_Ԁumll_samrunaflgin_Ԁskrir_hlutaflagaskr_Ԁframkvmd_millilandasamrunans_Ԁfyrir {  flagiWsemheldurstarfsemifram. nF   Efflag,semheldurstarfsemiframeftir_millilandasamruna_,sbr.1.mgr.133.gr.a,skal 9 ltaslenskumlgumtilkynnir_hlutaflagaskr_ԀYeimskrm,Yarsemnnur_samrunaflg_Ԁeru  skrW,einsflj;ttogauWiWerhvenrframkvmd_millilandasamruna_ԀvarWandiflagiW,sem  heldurstarfsemifram,hafiveriWskrW,sbr.2.mgr. r   _Millilandasamruni_,YarsemflagiW,semheldurstarfsemifram,skalltaslenskumlg e= um,hefurhriffrYeimdegier_hlutaflagaskr_Ԁskrir_samrunann_. 0   Efflag,semheldurstarfsemiframeftir_millilandasamruna_,sbr.1.mgr.133.gr.a,skal  ekkiltaslenskumlgumskrir_hlutaflagaskr_Ԁframkvmd_millilandasamrunans_ԀfyrirYau  flgsemhttastarfsemienltaslenskumlgumYegarskrinhefurtekiWviWsamskonar i tilkynninguog3.mgr.frviWkomandiskrumflagiWsemheldurstarfsemifram. \4   g.(133.gr.g.)    _Millilandaskipting_ԀmerkirskiptinguYarsem_skiptingarflg_Ԁltalggjfminnsttveggja  rkjaEvr;pska_efnahagssvWinu_. `    kvWi133.gr.takameWnauWsynlegumbreytingum,sbr.3.og4.mgr.Yessarargreinar, S+! til_millilandaskiptingar_ԀeftirYvsemviW. "   XaWerskilyrWifyrir_millilandaskiptingu_ԀaWlggjfin,semhin_skiptingarflgin_Ԁlta,leyfi # skiptinguna.  $   kvWi133.gr.a!133.gr.ftakameWnauWsynlegumbreytingumtil_millilandaskiptingar_ !W% eftirYvsemviW. J""& @ Lgum_einkahlutaflg_,nr.138/1994,meWsWaribreytingum.  #( @==!2.gr. $ )   eftir107.gr.lagannakemur_undirfyrirsgn_,Skipting,ognUgrein,107.gr.a,svohlj;W v%N!* andi: A&"+   _Hluthafafundur_Ԁgetur,meWYeimfjldaatkvWasemkrafistertilbreytingasamYykktum  '", _einkahlutaflags_,tekiWkvrWunumskiptinguflagsins.ViWskiptingunatakafleirieneitt '#- _einkahlutaflag_ԀeWahlutaflagviWllumeignumogskuldumgegnendurgjalditilhluthafa ( flagsinssemskipter._Hluthafafundur_ԀgeturmeWsamameirihlutakveWiWskiptinguYannig  aWeitteWafleiriflgtakiviWhlutaafeignumogskuldum.ViWtakaeignaogskuldagetur  fariWframnsamYykkis_lnardrottna_. a   kvWi5.!6.gr.,1.mgr.26.gr.og94.!103.gr.gildaumskiptingueftirYvsemviW. T, 0_skiptingartlun_,sbr.95.gr.,skalverankvmlUsingYeimeignumogskuldumsem  yfirfraskalogthlutaWertilhvers_viWtkuflags_.GreinaskalfraWferWumsemlagWareru  tilgrundvallarviWkvrWunthlutunartilhluthafaflagsins,semskipter,hlutum_viW   tkuflgum_Ԁendurgjaldsins.EnnfremurskalgreinargerW_flagsstj;rna_,sbr.1.mgr.96.gr.,  X lUsaYeirrieWaYeimaWferWumsemliggjatilgrundvallarthlutunhlutum.Xarskalgreina K #  srstaklegafrsamninguskUrsluskv.5.gr.ogyfirlUsinguskv.6.gr.vegnagreiWsluWru    enreiWuftilhluthafaflagsinssemskipter,svoogaWskUrslanverWisend_hlutaflagaskr_.    Stj;rneWaframkvmdastj;rarflagsins,semskipter,skuluskUra_hluthafafundi_ԀYessflags   frllumumtalsverWumbreytingumsemtthafasrstaWeignumogskuldumflagsinsfr wO  YvaW_skiptingartlun_ԀvarsaminogYartilhaldinnverWurs_hluthafafundur_Ԁflagsinssem B  takaskalkvrWunum_tlunina_,ogaukYessstj;rneWaframkvmdastj;rum_viWtkuflaga_    svoaWvitneskjunniverWikomiWtil_hluthafafunda_Ԁ_viWtkuflaganna_.     Efkrfuhafiflaginu,semtekiWhefurYttskiptingunni,frekkifullnustukrfusinnar {  YvflagisemkrfunaskalgreiWaberhverthinna_Ytttkuflaganna_Ԁ;skiptabyrgW nF skuldbindingumsemstofnasthfWuYegarupplUsingarum_skiptingartlunina_Ԁvorubirtar. 9 byrgWhinna_viWtkuflaganna_ԀtakmarkastY;viW_nett;verWmti_ԀYesssemviWbttist  hverjueinstku_viWtkuflagi_ԀYegartluninvarbirtenbyrgWflagsins,semskipterog  heldurstarfsemifram,takmarkastviW_nett;verWmti_ԀYesssemvareftirflaginusama r tma. e= @==!3.gr.    Fyrirsgn_XIV_.kaflaorWastsvo: Samruni,breyting_einkahlutaflags_Ԁhlutaflagog  skipting.  i @==!4.gr. '   eftir_XIV_.kaflakemurnUrkafli,_XIV_.kafliA, _Millilandasamruni_Ԁog_millilandaskipt  ing_, meWsjnUjumgreinum,107.gr.b!107.gr.h,ogundan107.gr.bog107.gr.hkoma  millifyrirsagnir:_Millilandasamruni_,og:_Millilandaskipting_.GreinarnarverWasvohlj;Wandi:  `    a.(107.gr.b.) "   _Millilandasamruni_ԀmerkirsamrunaYarsem_samrunaflg_Ԁltalggjfminnsttveggjarkja # Evr;pska_efnahagssvWinu_.  $   kvWi94.!106.gr.takameWnauWsynlegumbreytingum,sbr.107.gr.b!107.gr.g,til !W% _millilandasamruna_ԀeftirYvsemviW. J""&   b.(107.gr.c.) #(   _Samrunatlun_,sbr.95.gr.,fyrir_millilandasamruna_ԀskalgeymaupplUsingarumlkleg $ ) hrif_samrunans_Ԁflagsstarfsemi. v%N!*   A&"+   & a  c.  (107.gr.d.) (   ViW_millilandasamruna_ԀskalgreinargerWstj;rnar,sbr.1.mgr.96.gr.,einniggeymaupp  lUsingarumhrif_samrunans_Ԁhluthafa,_lnardrottna_Ԁogstarfsmenn.'a(A    d.(107.gr.e.) T,   Efallirhluthafar_samrunaflgum_ԀsamYykkjaerYessekkikrafistaW_endurskoWandi_ԀeWa  _skoWunarmaWur_ԀgeriskUrsluum_samrunatlunina_,_m.a._Ԁendurgjaldfyrirhluti,sbr.1.!3.mgr.  97.gr.     e.(107.gr.f.) K #    ViW_millilandasamruna_ԀeigahluthafarYvflagieWaYeimflgum,semsameinuWeru    Wrum,erhafa_hluthafafundi_ԀgreittatkvWigegnsamrunameW_yfirtku_ԀeWasameiningu    nUttflag,krfuYvaWflagiW_innleysi_ԀhlutiYeirraendasYesskrafistinnanmnaWarfr   _hluthafafundi_.AWWruleytigildakvWi106.gr.eftirYvsemviW. wO    XfyrstersetthefurveriWfullngjanditryggingfyrirverWmtihlutaskv.1.mgr.mgefa B  tvottorW,semgefaskaltskv.107.gr.g,YessefnisaWlokiWsllumnauWsynlegum_gern    ingum_ԀogformsatriWumsemljkaskalfyrir_samrunann_._Matsmenn_,_d;mkvaddir_Ԁ_heimilis   varnarYingi_Ԁflagsins,kveWahvorttrygginginsfullngjandi.SkvrWun_matsmanna_ {  borinundird;mst;lkemur_mlshfWunin_ԀekkivegfyriraW_hlutaflagaskr_ԀgetigefiWt nF vottorWskv.107.gr.gnemad;mst;llinnrskurWiumannaW. 9   f.(107.gr.g.)    ErlokiWerllumnauWsynlegum_gerningum_ԀogformsatriWumsemljkaskalfyrir_sam r runann_Ԁgefur_hlutaflagaskr_ԀstraxtvottorWumYaWtilYesseWaYeirra_samrunaflaga_Ԁsem e= ltaslenskumlgum. 0   Efflag,semheldurstarfsemiframeftir_millilandasamruna_,sbr.1.mgr.107.gr.b,skal  ltaslenskumlgumskalvegnaskrningar_samrunans_Ԁsenda_hlutaflagaskr_ԀvottorWum  hvert_samrunaflag_Ԁfrskrmerlenduflaganna.VottorWiWskalveraendanlegsnnunYess i aWlokiWsllumnauWsynlegum_gerningum_ԀogformsatriWum,semljkaskalfyrir_samrunann_ \4 viWkomandilandi,ogaWerlendaskrinmuniskr_samrunann_ԀhvaWsnertirflagiW,sem ' httirstarfsemi,eftirm;ttkutilkynningarfr_hlutaflagaskr_,sbr.3.mgr.Eftirm;ttku  _vottorWa_Ԁumll_samrunaflgin_Ԁskrir_hlutaflagaskr_Ԁframkvmd_millilandasamrunans_Ԁfyrir  flagiWsemheldurstarfsemifram. `    Efflag,semheldurstarfsemiframeftir_millilandasamruna_,sbr.1.mgr.107.gr.b,skal S+! ltaslenskumlgumtilkynnir_hlutaflagaskr_ԀYeimskrm,Yarsemnnur_samrunaflg_Ԁeru " skrW,einsflj;ttogauWiWerhvenrframkvmd_millilandasamruna_ԀvarWandiflagiW,sem # heldurstarfsemifram,hafiveriWskrW,sbr.2.mgr.  $   _Millilandasamruni_,YarsemflagiW,semheldurstarfsemifram,skalltaslenskum !W% lgum,hefurhriffrYeimdegier_hlutaflagaskr_Ԁskrir_samrunann_. J""&   Efflag,semheldurstarfsemiframeftir_millilandasamruna_,sbr.1.mgr.107.gr.b,skal #' ekkiltaslenskumlgumskrir_hlutaflagaskr_Ԁframkvmd_millilandasamrunans_ԀfyrirYau #( flgsemhttastarfsemienltaslenskumlgumYegarskrinhefurtekiWviWsamskonar $ ) tilkynninguog3.mgr.frviWkomandiskrumflagiWsemheldurstarfsemifram. v%N!*   A&"+ _  & a  g.  (107.gr.h.) (   MillilandaskiptingmerkirskiptinguYarsemskiptingarflgltalggjfminnsttveggja  rkjaEvr;pskaefnahagssvWinu.'a(EX    kvWi107.gr.atakameWnauWsynlegumbreytingum,sbr.3.og4.mgr.Yessarargreinar, a tilmillilandaskiptingareftirYvsemviW. T,   XaWerskilyrWifyrirmillilandaskiptinguaWlggjfin,semhinskiptingarflginlta,leyfi  skiptinguna.    kvWi107.gr.b!107.gr.gtakameWnauWsynlegumbreytingumtilmillilandaskiptingar   eftirYvsemviW.  X @ Lgumsamvinnuflg,nr.22/1991,meWsWaribreytingum.     @==!5.gr.      ViW1.mgr.56.gr.lagannabtasttveirnUirmlsliWirsemorWastsvo:XgetatveWa   fleirisamvinnuflgrunniWsamannUttsamvinnuflag(samrunimeWstofnunnUsflags). wO  SamrunigeturtekiWtilsamrunasamvinnuflags,semerm;Wurflag,viWd;tturfyrirtkisem B  erhlutaflageWaeinkahlutaflag,sbr.og59.gr.    @==!6.gr. {    eftir59.gr.lagannakemurnUgrein,59.gr.a,semorWastsvo: nF   Flagsfundurgetur,meWYeimfjldaatkvWasemkrafistertilbreytingasamYykktum, 9 tekiWkvrWunumskiptingusamvinnuflagsins.ViWskiptingunatakafleirieneittsamvinnu  flag,ogjafnvelhlutaflageWaeinkahlutaflagsemerd;tturflagsamvinnuflags,viWllum  eignumogskuldumgegnendurgjalditilflagsmannaYvflagisemskipter.Flagsfundur r geturmeWsamameirihlutakveWiWskiptinguYannigaWeitteWafleirisamvinnuflg,og e= jafnvelhlutaflageWaeinkahlutaflagsemerd;tturflagsamvinnuflags,takiviWhlutaaf 0 eignumeWaskuldum.TakislkthlutaflageWaeinkahlutaflagviWhlutaeignannaeWaskuld  annaskuluallirhlutirhlutaflaginueWaeinkahlutaflaginuveraeiguhinsskiptaflags.  ViWtakaeignaogskuldageturfariWframnsamYykkislnardrottna. i   AWWruleytigildaumskiptingunakvWi133.gr.laganr.2/1995,umhlutaflg,eftir \4 YvsemviW. ' @==!7.gr.    FyrirsgnX.kaflaorWastsvo: Samruniogskiptingsamvinnuflaga.  `  @==!8.gr. "   eftirX.kaflakemurnUrkafli,X.kafliA, Millilandasamruniogmillilandaskipting,  # meWtveimurnUjumgreinum,59.gr.bog59.gr.c.  $   a.(59.gr.b.) J""&   UmmillilandasamrunagildakvWi133.gr.a!133.gr.flgumnr.2/1995,umhluta #' flg,meWnauWsynlegumbreytingumeftirYvsemviW. #(   b.(59.gr.c.) v%N!*   UmmillilandaskiptingugildakvWi133.gr.glgumnr.2/1995,umhlutaflg,meW A&"+ nauWsynlegumbreytingumeftirYvsemviW.  '", _ '#-   & , Lgumsjlfseignarstofnanirsemstundaatvinnurekstur, ( nr.33/1999,meWsWaribreytingum.   *g@==!9.gr.  ',(9g  3.mgr.36.gr.lagannaorWastsvo: a   S_sjlfseignarstofnun_ԀleystuppskalfariWeftirkvWum_XIII_.kaflalaganr.138/1994, T, um_einkahlutaflg_,eftirYvsemviWgeturtt.S_sjlfseignarstofnunin_ԀsameinuWannarrieWa  Wrum_sjlfseignarstofnunum_ԀeWahenniskiptskalfariWeftirkvWum_XIV_.og_XIV_.kafla  AsmulgumeftirYvsemviWgeturtt.SamrunigeturtekiWtilsamruna_m;Wurstofnunar_   viWd;tturfyrirtkisemerhlutaflageWa_einkahlutaflag_.ViWbeitingu_kvWanna_Ԁskalgtt  X YeirrarsrstWuaWsjlfseignarstofnanireigasigsjlfar. K #  @!10.gr.      Fyrirsgn_VIII_.kaflaorWastsvo: BreytingsamYykkta,slit,sameiningogskipting.    @!11.gr. B    MeWlgumYessumer_m.a._Ԁ_innleidd_Ԁtilskipun_Evr;puYingsins_ԀogrWsinsnr.2005/56/EB    fr26.okt;ber2005um_millilandasamruna_ԀflagameWtakmarkaWribyrgW.   @!12.gr. nF   LgYessiWlastYegargildi. 9 @ #dggAthugasemdirviW_lagafrumvarp_ԀYetta.#ggdloԈ   1.Inngangur.  r 1.1.Bakgrunnurfrumvarpsins. e=   MeW_lagafrumvarpi_ԀYessu,semsamiWhefurveriW_viWskiptarWuneytinu_,ergertrWfyrir 0 YvaWinnleiWatilskipun_Evr;puYingsins_ԀogrWsinsnr.2005/56/EBfr26.okt;ber2005um  _millilandasamruna_ԀflagameWtakmarkaWribyrgW.JafnframterhfWhliWsj;nafd;mid;m  st;ls_Evr;pubandalaganna_Ԁfr13.desember2005mliC/411/03,_Sevic_Ԁ_Systems_Ԁ(_Sevic_Ԅ i mlinu).TilskipuninvartekinuppsamninginnumEvr;pska_efnahagssvWiW_ԀmeWkvrWun \4 sameiginlegu_EES_-nefndarinnarnr.12722.september2006.ViWsamningufrumvarpsinsvar ' hfWhliWsj;nafdrgumaWdnsku_lagafrumvarpi_Ԁumsamaefni.    GerterrWfyriraW_flagsmlarWuneytiW_Ԁsemji_lagafrumvarp_ԀmeWnauWsynlegumkvW  umvarWandiaWildstarfsmannavegna16.gr._tilskipunarinnar_ԀsvipaWoggertvartengslum `  viWlginum_Evr;puflg_Ԁoglginumevr;psksamvinnuflg.EkkierukvWiumaWild S+! starfsmannalgumum_hlutaflg_Ԁoglgumum_einkahlutaflg_Ԁhrlandieinsogdnsk " umrtti. #   0slenskumrttierekkiaWfinnaalmennar_flagarttarreglur_ԀumsamrunaeWaskiptingu  $ flagamismunandi_EES_-rkjum.SrkvWieraWfinnalgumnr.26/2004,um_Evr;pu !W% flg_Ԁ(evr;psk_hlutaflg_).SamkvmtYeimgeta_hlutaflg_Ԁmismunandi_EES_-rkjumsam J""& einast_Evr;puflagi_Ԁ(_SE_/Ef).EinnigerusrkvWilgumnr.92/2006,umevr;psksam #' vinnuflg.SamkvmtYeimgetasamvinnuflgmismunandi_EES_-rkjumsameinast #( evr;psktsamvinnuflag(_SCE_/esvf). $ )   Skv.3._flagarttartilskipuninni_Ԁumsamrunahlutaflagaer_EES_-rkjumskyltaWleyfa v%N!* _innanlandssamruna_.Skv.6._flagarttartilskipuninni_Ԁumskiptinguhlutaflagaerrkjunum A&"+ skyltaWhafakvWium_innanlandsskiptingu_.kvWiumsamrunaogskiptinguinnanlands  '", grundvelli_tilskipananna_ԀeraWfinnalgumum_hlutaflg_.JafnframterutarlegkvWi '#- umsamrunainnanlandslgumum_einkahlutaflg_.XarerhinsvegarekkiaWfinnakvWi ( umskiptinguslkraflaga.0lgumumsamvinnuflgergertrWfyrirsamrunasamvinnu  flagaenekkierkveWiWYarsrstaklegaumskiptinguYeirra.0lgumumsjlfseignar  stofnanir,semstundaatvinnurekstur,eraWfinnakvWiumsamruna_sjlfseignarstofnana_ a innanlandsenenginkvWieruYarumskiptingustofnananna. T,   AlmenntmarkmiWmeW_tilskipuninni_Ԁum_millilandasamruna_Ԁeraukinsamvinnainnri  markaWinumEvr;pugrundvelli_aWgerWatlunar_Ԁum_fjrmlaYj;nustu_ԀenYrfertalin  samvinnuogYjafnvelsamrunafyrirtkjasemerumismunandi_EES_-rkjum.Einnigersr   staktmarkmiWmeW_tilskipuninni_ԀaWauWvelda_millilandasamruna_Ԁhlutaflagaog_einkahluta  X flaga_Ԁsemltalggjfmismunandi_EES_-rkja. K #    MeW_innleiWingu_ԀkvWa_tilskipunarinnar_Ԁslenskanrtteykstsveigjanleikislenskra    fyrirtkjaYareWauWveldaraverWuraWgeratlunumogframkvmaendurskipulagningu    starfsemifyrirtkjaerstarfa_Evr;pugrundvelli_.XettaertryggtmeWYvaWkveWaum   mlsmeWferWviW_millilandasamruna_.Munu_samrunaflg_ԀmismunandirkjumYurfaaWfara wO  eftirmeginreglumogWrumreglumsembeitterviWsamrunasamskonarflagaviWkom B  andi_EES_-rki,svoognokkrum_srkvWum_.      MeWalevr;pskrafrWimannahefurlengiveriWlitiWsvoaWekkisunntaWframkvma   _millilandasamruna_ԀWrumtilvikumenhj_Evr;puflgum_Ԁogevr;pskumsamvinnuflgum {  YareWskorthafisameiginlegevr;psklagakvWiumslkansamruna.EftiraWd;mst;ll nF _Evr;pubandalaganna_ԀkvaWuppd;m13.desember2005_Sevic_-mlinuerhinsvegarorWiW 9 lj;staW43.og48.gr._EB_-sttmlanskomavegfyriraW_aWildarrki_ԀneitialmenntaWskr  _samrunaflg_ԀmeWheimiliWru_aWildarrki_ԀendagetiskrningsamrunafariWframYegar  _samrunaflag_Ԁheimafyrrgreindarkinu.D;murinnfelurmeWWrumorWumsraWYaW r leiWiafsttmlanumaWalmenntskuli_millilandasamruni_ԀveraleyfWuref_innanlandssamruni_ e= erleyfWur.SamtmisviWurkennird;mst;llinnY;aWvegnasrstakseWlis_millilandasamruna_ 0 sunntaWgerasrstakarkrfur,_t.d._ԀtilaWverndastarfsmenn.    :lj;sterhvernigunnteraWnUtarttsamkvmtd;minum,sem_EES_-rkiskulutakatil  hlUWilegttillittilsamkvmt_EES_-samningnum,nYessaWrtturinnstryggWurmeWsr i stkumlagakvWum.kvWum_tilskipunarinnar_Ԁum_millilandasamruna_,seminnleiWaskal \4 meWfrumvarpiYessu,ereinmitttlaWaWtryggjaYennanrtt. '   D;murinngengurumsumtlengraentilskipunin.XannigtekurtilskipuninaWeinstil_milli  landasamruna_ԀenteljaverWuraWd;murinntakieinnigtil_millilandaskiptingar_.Xtekurtil  skipuninaWeinstilvissra_flagsforma_Ԁend;murinntilallrafyrirtkjasemstundaatvinnu `  starfsemioggetasameinastinnanlands.AfYessumskumgengurlagafrumvarpiWlengraen S+! tilskipuninum_millilandasamruna_ԀmlirfyrirumaukYesssemstefnteraWYvaWsetjasr " stkkvWi,einkumumskiptingu,tilaWauWveldaflgumstarfsemihrlandiog_Evr # ;puvettvangi_.  $   SamkvmtframansgWuerstefntaWYvaWYauflg,sem_lagafrumvarp_ԀYettatekurtil, !W% getistarfaWeftirskUrumlagareglumum_millilandasamruna_Ԁog_millilandaskiptingu_ԀmeWYtt J""& tkufyrirtkjafrWrum_EES_-rkjum.XarmeWverWurmguleikiflagannatil_endurskipu #' lagningar_ԀoghreyfanleikamillilandainnrimarkaWinumEvr;puauWveldariogYtengsl #( viWatvinnulfWrum_EES_-rkjum.MguleikinnaWaWlagasigmarkaWinumnerfiWleika $ ) geturaukiW_skilvirkni_Ԁog_samkeppnishfni_ԀslenskraflagaframtWinni. v%N!*   Gildandireglurlagaumsamrunaogskiptinguinnanlandslgumum_hlutaflg_,svoog A&"+ samsvarandireglurumsamrunalgumum_einkahlutaflg_,hafaYaWaWmarkmiWiaW  '", vernda_m.a._Ԁ_lnardrottna_Ԁog_minnihlutaeigendur_.SvipaWarreglurmunugildaum_millilanda_ԃ '#- samrunaog_millilandaskiptingu_.VarWandi_millilandasamruna_Ԁog_millilandaskiptingu_ԀYarfYar ( aWaukiaWtakasrstakttillittil_lnardrottna_,_minnihlutaeigenda_Ԁogstarfsmanna.Samruna-  eWa_skiptingartlun_ԀskalYanniggeymaupplUsingarumlkleghrif_samrunans_ԀeWa_skipt  ingarinnar_Ԁflagsstarfsemi.XskulukomaframgreinargerWstj;rnarupplUsingarumhrif a samrunaeWaskiptingar_lnardrottna_,_minnihlutaeigendur_ԀeWastarfsmenn. T,   TilaWverndahluthafaslenskuflagi,semtekurYtt_millilandasamruna_ԀmeWflagisem  lUturlgumannars_EES_-rkis,ersamrmiviWkvWi_tilskipunarinnar_Ԁum_millilandasam  runa_ԀlagttilaWhluthafarYvflagisemhttirstarfsemi,erlagsthafagegn_samrunanum_,   fimguleikaeWagetikrafistYessaWflagiW_innleysi_ԀhlutiYeirra.stWanfyrirYessari  X verndviW_millilandasamruna_ԀersaWhluthafarflaginu,semhttirstarfsemieftir_milli K #  landasamruna_,verWahluthafarflagi,semlUturlgumannarsrkis,ogaWYessibreyting    hefurekkiveriWfyrirsjanlegYegarviWkomandihluthafieignaWisthlutsinn.Samsvarandi    reglurgildaumhluthafaflagisemskipterYegar_millilandaskipting_ԀsrstaW.    2.Efni.  B  2.1.FlgsemgetatekiWYtt_millilandasamruna_.      Tilskipuninum_millilandasamruna_ԀtekurtilflagameWtakmarkaWribyrgW(?_limited_   _liability_Ԁ_companies_ ).HrermeWWrumorWumumaWrWaflgsemfallaundir1._flaga {  rttartilskipunina_ԀeWa_hlutaflg_,YarmeWal_samlagshlutaflg_,og_einkahlutaflg_. nF   _Sevic_-d;murinnt;ktilallrategundaflagasem48.gr._EB_-sttmlanstekurtil.Xettamun 9 merkjallflg,erltareglum_einkamlarttar_,_m.a._Ԁsamvinnuflg,ogallaaWra_lgaWila_  semltaopinberumrttieWa_einkamlartti_,_t.d._Ԁsjlfseignarstofnanirsemstundaatvinnu  rekstur,Y;ekkiflgsemstarfaekkimeWhagnaWhuga(_m.a._Ԁ_lknarsj;Wi_Ԁog_g;WgerWar r samtk_). e=   MeWhliWsj;nafd;mnumergertrWfyrirYvlagafrumvarpinuaWallarYrtegundirf 0 laga,semgetantekiWYttsamrunainnanlands,getiframtWinnieinnigtekiWYttsam  runaogskiptingumeWflgumWru_EES_-rki.MeWd;minumergildissviWreglna_tilskip  uninni_Ԁum_millilandasamruna_ԀYannig_tvkkaW_ԀognrtilallraYeirrategundaflagasemgeta i tekiWYttsamrunaaW_landsrtti_.XettamerkiraWframtWinniverWur_m.a._ԀmgulegtaWtaka \4 Yttsamrunahlutaflagaog_einkahlutaflaga_,samrunasamvinnuflagaogsamrunamilli ' _sjlfseignarstofnana_ԀsemstundaatvinnureksturY;ttsamsvarandiflagfrWru_EES_-rkitaki  Ytt_samrunanum_.  2.1.1.SamanburWurviW_millilandasamruna_. S+!   XaWleiWirafa-liW1.mgr.4.gr._tilskipunarinnar_Ԁum_millilandasamruna_ԀaWslkursamruni " geturaWeinsfariWframYegar_samruninn_ԀerleyfWurmillisamsvarandiflagainnanlands. # SmuleiWisleiWiraf_Sevic_-d;mnumaWmguleiki_millilandasamruna_ԀtakmarkastviWYau  $ tilvikYegarsamsvarandisamrunierleyfWurinnanlands.HiWerlendaflagskalsamsvaraYv !W% flagisemtakamunYttsamrunaaWslenskumrtti.VerWurYvhverjueinstkutilviki, J""& Yegarsamruni(eWaskipting)ferfram,aWmetahvorterlent_Ytttkuflag_Ԁssambrilegts #' lenskaflaginueWaflgunummeWtillititilskipulagsog_flagsforms_. #( 2.2.  SrstakarkrfurviW_millilandasamruna_. v%N!*   Almenntgerirtilskipuninum_millilandasamruna_ԀsmukrfurtilmlsmeWferWarog_tbn A&"+ ings_Ԁgagna,_m.a._Ԁ_samrunatlunar_,_greinargerWar_Ԁstj;rnarogskUrslu;hWra,_srfr;Wra_Ԁ_mats  '", manna_,hvortsemumeraWrWa_millilandasamruna_ԀeWa_innanlandssamruna_.0frumvarpinu '#- _eruY;samrmiviWtilskipuninavissarbreytingarkrfumtilskjalaYannigaWtekiWs ( srstakttillittilrtthafa,m.a.lnardrottnaoghluthafa.    EkkiverWurgerWgreinfyrirsrkvWumvegnatillitstilstarfsmannaYessufrumvarpi.    GerWareruviWb;tarkrfurmiWaWviWsamrunainnanlandsvarWandisamrunatlunog a greinargerWstj;rnar.XettaergerttilaWverndartthafa,m.a.lnardrottnaoghluthafa.Xannig T, skalsamrunatlunfyrirmillilandasamrunageymaupplUsingarumlkleghrifsamrunans  flagsstarfsemi.XskalgreinargerWstj;rnarYessumtilvikumm.a.geymaupplUsingarum  hrifmillilandasamrunanslnardrottnaoghluthafa.     HvaWsnertirskUrslumatsmannaumsamrunatluninaerslakaWkrfumYegarummilli  X landasamrunaeraWrWaYannigaWekkiYarfaWgeragreinfyrirendurgjaldifyrirhluti K #  skUrslunniefallirhluthafarsamrunaflgumsamYykkjaslkt.ErYaWendasvoaWvissum    tilvikumerekkiYrfaWvinnaYaWverk.    2.2.1.  VerndviWmillilandasamruna. wO    SamkvmttilskipuninniummillilandasamrunagetaEES-rkisettkvWitilaWtryggja B  meWfullngjandihttihagsmuniminnihlutaeigendasemhafalUstsigandsnnasamrun    anum.EkkierY;kveWiWumYaWtilskipuninnihvernigverndaeigiviWkomandihluthafa.   SamkvmtreglugerWinniumEvr;puflggetaEES-rkismuleiWiskveWiWumtryggingu {  tilaWverndameWfullngjandihttiYminnihlutaeigendursemhafaandmltstofnunEvr nF ;puflagsmeWsamruna.0reglugerWinnieruheldurekkisettarnnarireglurumYaWhvernig 9 verndinniskulihttaW.    ViWmillilandasamrunaerflagsformiekkibreytteinsogYegarumEvr;puflgeraW  rWa.Hagsmunirhluthafaslensksflags,semheldurframstarfsemi,eruYvekkieins. r 2.3.  MlsmeWferWviWmillilandasamruna. 0   MeWlagafrumvarpinuergertrWfyrirkerfiersvarartilkvWalgumnr.26/2004,um  Evr;puflg.ErYgertrWfyrirYvaWsamrunatlunssendYartilbrumstj;rnvldum  YeimrkjumYarsemflgineigaheimasamkvmtsamYykktumsnum.ViWkomandi i stj;rnvldgefasWantvottorWtilallraflagasemltalandsrttiYegarlokiWerllumnauW \4 synlegumgerningumogformsatriWumviWkomandirkisemljkaskalfyrirsamrunann. ' SWanersamruninntilkynnturYartilbrustj;rnvaldirkiYarsemflagiW,semheldurfram  starfsemi,skalltalgum.Xegarskrflagsins,semheldurfram,hefurskrWframkvmd  samrunanstilkynnirhnYaWskrmannarrasamrunaflagasemskulusWanskrslitYeirra `  flaga. S+!   MillilandasamrunihefursamkvmtlagafrumvarpinuhriffrYeimdegierhlutaflaga " skrskrirsamrunannendaskuliflagiW,semheldurstarfsemifram,ltaslenskumlgum. # HrerureglurWruvsienviWinnanlandssamrunaenYteljasthrifinfrYeimtmaersam  $ runaflginkveWaaWframkvmasamrunann.MeWYvaWbasvoumhntanaaWmilli !W% landasamrunisamkvmttilskipuninnififyrsthrifeftiraWstj;rnvldhafakannaWsam J""& runannertryggtaWvelsstaWiWaWeftirlitimeWllumatriWumvarWandisamrunannogYar #' meWminnkarmguleikinnaWflggetigert;lglegareWa;rttmtarrWstafanir. #( 2.4.  Skipting. v%N!*   0tilskipuninniummillilandasamrunaerekkikveWiWumskiptingu.HinsvegarertaliW A&"+ aWtlkaverWiSevic-d;minnYannigaWmillilandaskiptingfallieinnigundirkvWi43.gr.  '", EB-sttmlansumstofnsetningarfrelsimillilanda.Skiptinglkistmjgsamrunaflaga '#- rttarlegumskilningioggetursamahttogsamruniauWveldaWflgumaWgangaWatvinnu ( lfiannarraEES-rkja.XettaskUristogafYvaW6.flagarttartilskipuninuminnanlands  skiptingueraWmikluleytisambrilegviW3.flagarttartilskipuninauminnanlandssamruna.  hrifinogverndarsj;narmiWfyrirviWkomandirtthafa,m.a.lnardrottna,minnihluta a eigendurogstarfsmenn,erueinnigaWmikluleytihinsmuviWYessartvrtegundirendur T, skipulagningarflaga.    MeWalannarsmeWtillititilframangreindsergertrWfyriraWsettverWiinnkvWium  skiptingulgumeinkahlutaflg,samvinnuflgogsjlfseignarstofnanirsemstundaat   vinnurekstur.EinnigermeWYessumbreytingumreyntaWgreiWafyrirogskapajafnrWimeW  X flagsformuminnanlands. K #    MillilandaskiptingerY;kominnundirYvaWlggjfinYeimrkjum,semnnurskipt    ingarflglta,leyfiskiptinguna.    @ AthugasemdirviWeinstakargreinarfrumvarpsins. wO  @ Um1.gr. B    01.gr.ergertrWfyrirbreytingulgumumhlutaflg,nr.2/1995,meWsWaribreyt    ingum.FelastbreytingarnarYvaWeftirXIV.kaflalaganna,Samruni,breytinghlutaflags   einkahlutaflagogskipting,kominUrkafli,XIV.kafliA,Millilandasamruniogmillilanda {  skipting.XareWnokkurmunurYarfaWverakvWumuminnanlandssamrunaogmillilanda nF samrunaYarfvisssrkvWisemkaflinngeymir.MeWalannarsYarfaWtakasrstakttillittil 9 lnardrottnaYegarmillilandasamruniferfram,svoogstarfsmanna,enhugaWverWuraWhags  munumYeirraWrufrumvarpivegumflagsmlarWuneytisins.MiWaWviWsamrunainnan  landsyrWisamrunimillilandaekkitWur.AfYeimskumYykirrttaWhafasrkvWium r millilandasamrunasrstkumkaflalaganna.kvWinumslkansamrunatakamiWaftil e= skipuninniummillilandasamrunasemgeymirvissarreglurYarum.XertekiWmiWafd;mi 0 d;mst;lsEvr;pubandalagannaSevic-mlinueinsoggreinterfralmennumathugasemd  um.SamkvmtYeimd;mi,semtakaverWurtilhlUWilegttillittilhrlandi,erekkiunntaW  leyfainnanlandssamrunaEES-rkimeWYtttkuinnlendraflagaenkomavegfyrirmilli i landasamrunameWYtttkuflagafrWrumEES-rkjum.TaliWeraWd;murinntakimeW \4 samsvarandihttitilskiptingar.ShnleyfWaWlandsrttiinnanlandsskulieinnigleyfa ' millilandaskiptingu.    UmaliW(133.gr.a).    HrergertrWfyriraW133.gr.asaWfinnaskilgreiningumillilandasamruna,Y.e.sam `  runaYarsemsamrunaflgltalggjfminnsttveggjarkjaEvr;pskaefnahagssvWinu. S+! XerunefndarYrgreinarlagaumhlutaflgvarWandiinnanlandssamrunasemtakatilmilli " landasamrunaeftirYvsemviW.NefnamYessusambandiaWmillilandasamrunigetur # annarsvegarveriWsamrunimeWyfirtku,Y.e.flagierslitiWnskuldaskilameWYeimhtti  $ aWYaWeralgjrlegasameinaWWruflagimeWyfirtkueignaogskulda,eWasamrunimeW !W% stofnunnUsflags,Y.e.YegartveWafleiriflgrennasamannUttflag. J""&   HlutaflaggeturtekiWYttmillilandasamrunameWflgumsemsamsvaraslenskum #' hlutaflgumogeinkahlutaflgum.0skr,semtengist1.flagarttartilskipuninni,eraW #( finnanfnsamsvarandiflagaWrumEES-rkjum. $ )   MillilandasamrunifelursraWsamrunisnertirfleirieneittrki.XannigyrWiummilli v%N!* landasamrunaaWrWaeftvdnskflgsameinuWustogtilyrWinUttslensktflag. A&"+   SkilgreininginmillilandasamrunaersamrmiviW1.gr.tilskipunarinnarummillilanda  '", samruna. '#- & a   KjarnitilskipunarinnarummillilandasamrunaersaWreglurlandslagauminnanlands ( samrunagildiensetteruvisssrkvWi.Efsamruniferframmillihlutaflagasemsrlg  'a(gildaum,t.d.lgumfjrmlafyrirtki,skalhugaWaWsrkvWumumsamrunaslkum  lgum. a   UmbliW(133.gr.b). T,   0133.gr.bergertrWfyriraWsamrunatlunfyrirmillilandasamrunaskuliaukvenju  legraupplUsinga,sbr.120.gr.lagannauminnanlandssamruna,geymaupplUsingarumlkleg  hrifmillilandasamrunansflagsstarfsemi.XettasrkvWileiWirafd-liW5.gr.tilskipunar   innar.  X   UmcliW(133.gr.c). K #    0133.gr.cergertrWfyriraWviWmillilandasamrunaskuligreinargerWstj;rnarekkiein    ungisgeymaupplUsingarskv.1.mgr.121.gr.lagannauminnanlandssamrunaheldureinnig    upplUsingarumhrifmillilandasamrunanshluthafa,lnardrottnaogstarfsmenn.SrkvW   iWbyggist1.mgr.7.gr.tilskipunarinnar. wO    UmdliW(133.gr.d). B    0133.gr.dergertrWfyriraW;hWir,srfr;WirmatsmennYurfiekkiaWgeraskUrsluum    samrunatlunviWmillilandasamrunanneinsogkrafister1.!3.mgr.122.gr.lagannaviW   innanlandssamrunaendasuallirhluthafarsamrunaflgunumsamYykkirYvaWslk {  skUrslasekkigerW.XettaleiWiraf4.mgr.8.gr.tilskipunarinnar.EkkiYarfheldurslka nF skUrsluYegarumsamrunaeraWrWamillim;Wurflagsogd;tturflagssemeraWlluleyti 9 Yesseiguenm;WurflagiWheldurframstarfsemi,sbr.129.gr.lagaumhlutaflg,endaer  ekkiumendurgjaldaWrWatilvikumsemYessum.XegaruminnanlandssamrunaeraWrWa  getahluthafarekkisamYykktaW;hWir,srfr;WirmatsmennsleppiaWgeraskUrsluumsam r runatluninaendaleyfir3.flagarttartilskipuninekkislkt. e=   UmeliW(133.gr.e). 0   0133.gr.eergertrWfyrirkvWumtilverndarminnihlutaeigendumgrundvelli2.  mlsl.2.mgr.4.gr.tilskipunarinnar.SvipuWverndarkvWieru2.mgr.24.gr.reglugerWar  innarumEvr;puflg.0tilskipuninniogreglugerWinnierekkifjallaWumYaWhvernigvernd i skulihttaW. \4   ViWmillilandasamrunabreytirflagekkiumflagsformoglUturYarmeWnUjumreglum ' einsogYegarumEvr;puflagiWeraWrWa.FlagiW,semheldurfram,geturYvekkiflutt  sigmillilandaviWsamrunann.0slenskthlutaflag,semheldurframstarfsemieftirmilli  landasamruna,erYvframslenskthlutaflagsemlUturslenskumhlutaflagalgumog `  hefurheimili0slandi. S+!   GerterrWfyrirYvaWhluthafarYvflagieWaYeimflgumsemsameinuWeruWrum, " erhafahluthafafundigreittatkvWigegnsamrunameWyfirtkueWasameiningunUttflag, # eigikrfuYvaWflagiWinnleysihlutiYeirra.HreruverndaWirhagsmunirhluthafaYeim  $ flgumsemhttastarfsemisinnienekkiersamaYrfaWverndahagsmuniannarrahlut !W% hafa.Xettakemurfram1.mgr.fyrirhugaWrar133.gr.e. J""&   02.mgr.smugreinarerYaWskilyrWifyrirtgfuYargreindsvottorWshlutaflagaskrr #' YessefnisaWlokiWsllumnauWsynlegumgjrningumogformsatriWumaWfullngjandi #( trygginghafiveriWsett.kvWinmiWaaWYvaWtryggjahagsmuniviWkomandihluthafa. $ )   UmfliW(133.gr.f). v%N!*   0133.gr.feraWfinnakvWiumvottorWsemhlutaflagaskrrheimalndumsamruna A&"+ flagaskulugefat.SamsvarandivottorWareglurerum.a.lgumumEvr;puflg.02.!4.  '", mgr.erukvWisemsnertaflgsemhaldastarfsemiframeftirmillilandasamrunaenlta '#- slenskumlgum.Stj;rnYvflagi,semheldurframstarfsemi,m.a.stj;rnviWkomandi ( slensksflags,berbyrgWtvegunnauWsynlegravottorWaskv.2.mgr.kvWiYessarar  mlsgreinarbyggjast2.mgr.11.gr.tilskipunarinnar.    03.mgr.erfjallaWumtilkynningarhlutaflagaskrrtilhlutaflagaskraWrumlndum. a kvWinbyggjast13.gr.tilskipunarinnar. T,   04.mgr.erfjallaWumYaWaWmillilandasamruni,YarsemflagiW,semheldurstarfsemi  fram,skalltaslenskumlgum,hafihriffrYeimdegierhlutaflagaskrskrirsamrun  ann.XettaerusrkvWi.XegaruminnanlandssamrunaeraWrWa,sbr.1.mgr.127.gr.hluta   flagalaga,erhinsvegarmiWaWviWsamYykktsamrunansllumsamrunaflgunum.  X   05.mgr.erkvWivarWandiYaWefflagiW,semheldurstarfsemiframeftirmillilanda K #  samruna,skalekkiltaslenskumlgum.      UmgliW(133.gr.g).      0133.gr.gergertrWfyrirsrstkumkvWumummillilandaskiptingu.     0EES-rttierekkiaWfinnatilskipunummillilandaskiptingu.VsaWertilYesssemsegir wO  almennumathugasemdum,liW2.4,umtlkunSevic-d;minumsemknUrumnauWsynleg B  lagakvWi.XYykirogrtttilaWtryggjasemmestansveigjanleikarekstrihlutaflagaog    eftiratvikumeinkahlutaflagaaWsetjakvWiummillilandaskiptingu.UndirkvWinfalla   YautilvikYegarflag,semleggureitthvaWfram,heldurframstarfsemisinnieftirskipt {  inguna. nF   01.mgr.erskilgreiningmillilandaskiptingu.Skuluskiptingarflgltalggjfminnst 9 tveggjarkjaEvr;pskaefnahagssvWinu.    AWYvervarWar2.mgr.skalbentaWkvWi133.gr.lagannafjallauminnanlandsskipt  inguhlutaflaga.SkulukvWiYeirrargreinartakameWnauWsynlegumbreytingumtilmilli r landaskiptingareftirYvsemviW. e=   03.mgr.segiraWYaWsskilyrWifyrirmillilandaskiptinguaWlggjfin,semhinskipt 0 ingarflginlta,leyfimillilandaskiptingu.XareWekkihefurveriWsamYykkttilskipunum  millilandaskiptinguEvr;pskaefnahagssvWinuerekkivstaWlggjfhinnaskiptingar  flagannaleyfislkaskiptingu.0lj;siSevic-d;msinsvirWistnauWsynlegtaWgefakostslkri i skiptingulggjfogmbastviWaWEES-rkintakimiWafYv. \4   EkkiverWurvikiWhraWreglumumaWildstarfsmannavegnamillilandaskiptingar. '   04.mgr.ergertrWfyrirYvaWkvWi133.gr.a!133.gr.fummillilandasamrunataki  meWnauWsynlegumbreytingumtilmillilandaskiptingareftirYvsemviW.kvWihluta  flagalagaumsamruna,bWiinnanlandssamrunaogmillilandasamruna,erutarlegrien `  kvWilagannaumskiptinguoggeturYvYurftaWhafastoWsamrunakvWumYegarskipt S+! ingferfram. "   MeWtilvsunkvWihlutaflagalagaummillilandasamruna,semstefnteraWmeWfrum # varpiYessu,ertryggtaWummillilandaskiptingusu,einsogmeWmillilandasamruna,sett  $ kvWimeWviWb;tarkrfumm.a.meWtillititilhagsmunaminnihlutaeigendaoglnardrottna. !W%   kvWihlutaflagalagaumskiptingutakamiWafkvWumsmulagaumsamruna.Eru J""& kvWinumsamrunabyggWtilskipuninniuminnanlandssamrunaogkvWinuminnan #' landsskiptingubyggWtilskipuninniuminnanlandsskiptingu.SkUrirYettabakgrunnkvW #( anna. $ ) @00Um2.!4.gr. A&"+   0greinunumerukvWisemgerarWfyrirbreytingulgumumeinkahlutaflg,nr.  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GerterrWfyriraWhlutaflgogeinkahlutaflgsusamaflokkivarWandisamrunaog i skiptingu.SamvinnuflgyrWuhinsvegaralmenntaWtengjastWrumsamvinnuflgumef \4 ekkivrigertrWfyrirsrstakrilagaheimildhr,sbr.og59.gr.,meWtillititilkvWasam ' vinnuflagalgumummguleikaaWbreytaYeimhlutaflg.XykirrttaWgefameWvissum  skilyrWumkostsamrunaeWaskiptingusamvinnuflagsmeWhlutaflagieWaeinkahlutaflagi  hrlandieWajafnvelannarsstaWarEvr;pskaefnahagssvWinu. `    TilvsunintilhlutaflagalagafelursrYaWskilyrWifyrirmillilandasamrunaeWamilli S+! landaskiptingusamvinnuflagaaWlggjfhinumEES-rkjunum,semYtttkuflgeiga " heimili,leyfislkansamrunaeWaskiptingu. #   GerterrWfyriraWbttverWiviW1.mgr.56.gr.laganna,umsamrunasamvinnuflaga  $ meWyfirtku,srstkukvWiumsamrunameWstofnunnUsflags,Y.e.YegartveWafleiri !W% samvinnuflggetarunniWsamannUttsamvinnuflag.YrWuYvskUrlagakvWiummgu J""& leikatvennskonarsamrunaeinsogerlgumumhlutaflgoglgumumeinkahlutaflg. #' XersettinnkvWiumaWsamrunigetitekiWtilsamrunam;Wurflags,semersameignar #( flag,viWd;tturfyrirtkisemerhlutaflageWaeinkahlutaflag,sbr.ogvissamguleikan $ ) Yegar59.gr.SamsvarandikvWier9.gr.frumvarpsinsvarWandisjlfseignarstofnanirog v%N!* erYaWkvWibyggtdrgumaWdnskufrumvarpi. A&"+   GerterrWfyriraWeftir59.gr.lagannaumsamvinnuflgkominUgrein,59.gr.a,sem  '", gefimguleikaskiptingusamvinnuflags.kvWinerubyggW133.gr.lagannaumhluta '#- flg.KveWiWerY;skUrtumYaWaWviWskiptingusamvinnuflagskomiekkieinungisviW ( sgusamvinnuflgsamkvmtnnarikvWumYarumheldurjafnvelhlutaflageWaeinka  hlutaflagsemerd;tturflagsamvinnuflags.XhefWisamvinnuflagskUraheimildtilaW  kveWaaWhlutaflageWaeinkahlutaflag,semerd;tturflagsamvinnuflags,takiviWhluta a afeignumogskuldumYess.TakislkthlutaflageWaeinkahlutaflagviWhlutaeignannaeWa T, skuldannaskuluallirhlutirhlutaflaginueWaeinkahlutaflaginuveraeiguhinsskiptaf  lags,sbr.samsvarandikvWi52.gr.laganr.90/2003,umtekjuskatt.    GerterrWfyriraWfyrirsgnX.kaflabreytistvegnafyrrgreindrarnUrrargreinarum   skiptingusamvinnuflaga.  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B  @Um9.og10.gr.     0YessumgreinumerukvWisemgerarWfyrirbreytingulgumumsjlfseignar {  stofnanirsemstundaatvinnurekstur,nr.33/1999,meWsWaribreytingum.GerterrWfyrir nF breytingumkaflafyrirsgnog3.mgr.36.gr.laganna. 9   Samkvmt1.efnismlsl.9.gr.skalframfariWeftirkvWumXIII.kaflaeinkahluta  flagalaga(flagsslitakaflanum)einsognerssjlfseignarstofnunleystupp.02.mlsl.er  framgertrWfyrirYvaWfariWskulieftirXIV.kaflasmulaga(umsamrunaogbreytingu r einkahlutaflagshlutaflag)eftirYvsemviWgeturttYegarumsamrunastofnanaeraW e= rWa,svoogviWskiptingustofnanasemernUttkvWi.EinnigskalfariWeftirkvWum 0 XIV.kaflaAeinkahlutaflagalgum,Y.e.kvWumuminnanlandssamrunaogmillilanda  samruna.XerbttviW3.mlsl.YarsemtekiWerframaWsamrunigetitekiWtilsamruna  m;WurstofnanaviWd;tturfyrirtkisemerhlutaflageWaeinkahlutaflag.Samsvarandi i kvWierdrgumaWdnskulagafrumvarpi.04.mlsl.segirsWanaWviWbeitingukvWa \4 einkahlutaflagalagaskuligttYeirrarsrstWuaWsjlfseignarstofnanireigasigsjlfarog ' eigaYvUmiskvWieinkahlutaflagalagavarWandieigendurhlutaekkiviW.    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YurfitilskiptameWferWar,allareignirsnarog 0@ skuldirtilflagsinssemllverWbrfineWa A hlutabrfinsemnemurhlutafYess.`B   3.gr. pC  FrekarikvWivarWandigildissviWiW  D 1. J XrttfyrirkvWi2.mgr.2.gr.skalYessitilskip E uneinniggildaumsamrunayfirlandamriYarsem d<F lg,a.m.k.einshlutaWeigandiaWildarrkis,heimila G greiWsluhandbruf,semumgetura-ogbliW2. H mgr.2.gr.,semnemurmeiraen10%afnafnvirWinu h@I eWa,snafnvirWiekkitilgreint,afb;kfrWuverWi J verWbrfaeWahlutabrfasemnemurhlutafflagsins K semverWurtilviWsamrunann. l DL 2. J AWildarrkjumerheimiltaWkveWaaWYessitil |!TM skipungildiekkiumsamrunayfirlandamrimeW ("N YtttkusamvinnuflagsjafnvelY;ttsamvinnuflag "O iWfalliundirskilgreininguna?flagmeWtakmarkaWri #XP byrgW semmlterfyrirum1.mgr.2.gr. ,$ Q 3. J Xessitilskipungildirekkiumsamrunayfirlanda <%!R mrimeWYtttkuflagssemhefuraWmarkmiWi %!S sameiginlegafjrfestingufjrmagns,semalmenning &l"T urhefurlagtfram,semstarfargrundvellimegin @'#U reglunnarumhttudreifinguoghlutirYveru '#V beinteWa;beintendurkeyptireWainnleystir,aW;sk (p$W eigenda,afeignumYessaflags.AWgerWir,semslkt ( flaggrpurtilYvskyniaWtryggjaaWverWhluta  YesskauphllsekkiverulegafrbrugWiWverWmti X hreinnareignarYess,telstjafngildaslkumendur , kaupumeWainnlausnum.    4.gr.   SkilyrWivarWandisamrunayfirlandamri   1.  EfekkierkveWiWumannaWYessaritilskipun,   a)0  skalsamruniyfirlandamrieinungisveramgu   legurmilliYeirragerWaflagasemerheimilt    samkvmtlandslgumhlutaWeigandiaWildarrkja p H  aWsameinast,og   b)0  skalflag,semtekurYttsamrunayfirlanda ,  mri,ltakvWumogformsatriWumlandslaga   semYaWheyrirundir.LgaWildarrkis,semgera \  innlendumyfirvldumkleiftaWm;tmlatiltekn 0  uminnrisamrunaafstWumervarWahagsmuni   almennings,skulueinniggildaumsamrunayfir `  landamriefa.m.k.eittsamrunaflagannaheyrir 4  undirlgYessaWildarrkis.XettakvWigildir  ekkiYegar21.gr.reglugerWar(EB)nr.139/2004 d gildir.8 2.  kvWiogformsatriWi,semumgeturbliW1. H  mgr.,skulueinkumtakatilkvarWanatkuvarWandi  samrunannog,meWhliWsj;nafYvaWsamruninnnr x yfirlandamri,tilverndarlnardrottnumsamruna L$ flaganna,eigendumverWbrfaoghlutabrfa,auk  starfsmannaaWYvervarWarnnurrttindienYau | semfallaundir16.gr.AWildarrkierheimilt,aWYv P( ervarWarflgsemtakaYttsamrunayfirlanda  mriogltalgumYess,aWsamYykkjakvWiYv  skyniaWverndameWviWeigandihttiminnihluta T, flagsmannasemleggstgegnsamrunayfirlanda   mri. !   5.gr. "  Sameiginlegarsamrunatlanir  # 8Framkvmdastj;rneWastj;rnsrhverssamruna $ flagannaskalsemjasameiginlegatlunumsam  `% runayfirlandamri.0sameiginlegutluninnium 4! & samrunayfirlandamriskuluveraa.m.k.eftir !' farandiupplUsingar: "d( a)0  form,heitiogskrWskrifstofasamrunaflaganna #t) ogflagsinssemverWurtilviWsamrunayfir H$ * landamri,$ + b)0  skiptihlutfallverWbrfaeWahlutabrfa,semnem &!, urhlutafflagsins,samtgreiWslufjrhW &"- handbruf,\'4#. c)0  skilmlarvarWandithlutunverWbrfaeWahlutal(D$/ brfasemnemurhlutafflagsinssemverWurtil (/ viWsamrunayfirlandamri,0JJ d)0 J lkleghrifsamrunayfirlandamriatvinnuml 1 starfsmanna,h2JJ e)0 J frhvaWadegirttureigendaslkraverWbrfaog x3 hlutabrfa,semnemurhlutafflagsins,tilhlut L$4 deildarhagnaWimyndastogsrstkskilyrWisem 5 hafahrifYannrtt, |6JJ f)0 J frhvaWadegiviWskiptisamrunaflagannaskuli  7 fb;khaldsmeWferWsemviWskiptiflagsinssem ` 88 verWurtilviWsamrunayfirlandamri, 9JJ g)0 J hvaWarttindiflagiW,semverWurtilviWsamruna  : yfirlandamri,veitirflagsmnnumsemnj;ta  ; srstakrarttindaeWaeigendumannarraverW tL < brfaenhlutabrfasemnemurhlutafflagsins   = eWahvaWarWstafanirsufyrirhugaWarYvsam  > bandi,xP ?JJ h)0 J hvaWasrstkukjr,efumslkteraWrWa,bj;W ` @ astYeimsrfrWingumsemskoWasamrunatl 4 A uninaumsamrunannyfirlandamrieWafulltr B umstj;rn,framkvmdastj;rneWaeftirlitsstj;rn dC samrunaflaganna,8DJJ i)0 J samYykktirflagsinssemverWurtilviWsamruna H E yfirlandamri,FJJ j)0 J upplUsingarummlsmeWferW,eftirYvsemviW, G YegarkvarWaWerfyrirkomulag,skv.16.gr.,um H aWildstarfsmannaskilgreiningurttindum \4I YeirratilYtttkuflaginu,semverWurtilviW J samrunayfirlandamri,KJJ k)0 J upplUsingarummateignumogskuldumsem L eruyfirfrWartilflagsinssemverWurtilviW pHM samrunayfirlandamri,NJJ l)0 J dagsetningarreikningaflagsins,semvorunot ,O aWirtilaWkvarWaskilyrWifyrirsamrunayfir P landamri.\QJJ   6.gr. lR  Birting   |S ߠ1. J BirtaskalsameiginlegusamrunatluninameW !T YeimhttisemerlUstlgumhversaWildarrkis `"8U samrmiviW3.gr.tilskipunar68/151/EBEfyrir  #V hvertsamrunaflag,a.m.k.einummnuWifyrir #W hluthafafundsemskalkvarWaYaraWltandi. d$< X 2. J AWYvervarWarhvertogeittafsamrunaflgun t%L!Y umogmeWfyrirvaraumviWb;tarkrfurafhlfu  &!Z aWildarrkisinssemfermeWlgsgumlefnum &"[ hlutaWeigandiflagsskalbirtaupplUsingarumeftir x'P#\ farandilgbirtingablaWiYessaWildarrkis: $(#] _a)0  tegund,heitiogskrWaskrifstofuhverssamruna ( flags, b)0  skrnaYarsemskjlin,semumgetur2.mgr.3.  gr.tilskipunar68/151/EBE,eruskrWfyrirhvert h samrunaflagannaognmerhverrarfrslu < Yeirriskr, c)0  upplUsingar,fyrirhvertsamrunaflag,umfyrir  komulagsemgengiWerfrtilaWlnardrottnarog  | srhverminnihlutahluthafisamrunaflagsinsgeti P ( neyttrttarsnsogheimilisfangYarsemhgter    aWnlgastfullngjandiupplUsingarumYetta    fyrirkomulagnendurgjalds.T ,    7.gr. d <   SkUrslaframkvmdastj;rnareWastj;rnar  tL  Framkvmdastj;rneWastj;rnhverssamrunaflags \  skalsemjaskUrslutilhandaflagsmnnumYarsem 0  lagalegirogfjrhagslegirYttirsamrunansyfir   landamrieruskUrWirogrkstuddirogeinnighrif `  samrunansyfirlandamriflagsmenn,lnar 4  drottnaogstarfsmenn.  FlagsmennogfulltrarstarfsmannaeWastarfsmenn  irnirsjlfir,efengirslkirfulltrarerufyrirhendi, t skulufaWgangaWskUrslunnieigisWareneinum H  mnuWifyrirYanndagerhluthafafundurinn,semum  getur9.gr.,erhaldinn. x Efframkvmdastj;rneWastj;rneinhversafsam  runaflgunumfr,tmanlega,litfrfulltrum \4 starfsmannasinna,semkveWiWeruminnlendum  lgum,skalbtaYvlitiviWskUrsluna.    8.gr.   :hWsrfrWingsskUrsla   U1.  Semjaskal;hWasrfrWingsskUrslufyrirhvert  samrunaflagtilhandaflagsmnnumogskalhn h  gerWaWgengilegeigisWareneinummnuWiWuren <! hluthafafundurinn,semumgetur9.gr.,erhaldinn. " SlkirsrfrWingargetaveriWeinstaklingareWalg l# aWilar,samrmiviWlghversaWildarrkis. @ $ 2.  0staWYessaWsrfrWingarstarfifyrirhndhvers P!(% samrunaflagsereinumeWafleiri;hWumsrfrW !& ingum,semd;msmlayfirvaldeWastj;rnvaldtilnefn "' ir,eftirsameiginlegabeiWnifrflgunum,aWildar T#,( rkinuYarsemeittafsamrunaflgunumeWaflagiW, $) semverWurtilviWsamrunayfirlandamrieWasam $ * Yykktafslkuyfirvaldi,erskrW,heimiltaWkanna X%0!+ sameiginlegusamrunatluninaogsemjaeinaskrif &!, legaskUrslufyrirallaflagsmenn. &"- 3.  0srfrWingsskUrslunniskulua.m.k.veraYr '#. upplUsingarsemkveWiWerum2.mgr.10.gr.til l(D$/ skipunarrWsins78/855/EBEfr9.okt;ber1978um (/ samrunaalmenningshlutaflaga(9 #  12      ).SrfrWingarnir 0 skuluhafartttilaWfallarYrupplUsingarfr X1 hverjusamrunaflagisemYeirteljanauWsynlegartil ,2 aWgegnaskyldustrfumsnum. 3 4. J Efallirflagsmennhversflags,semtekurYtt 4 samrunayfirlandamri,hafagefiWsamYykkisitt l5 YaraWltandiskalhvorkikrefjastknnunar;hWra @ 6 srfrWingasameiginlegusamrunatluninnin  7 srfrWingsskUrslu.  p8   9.gr.  9  SamYykkihluthafafundar   : b1. J Hluthafafundurhverssamrunaflagsskal,taka  ; kvrWunumsamYykktsameiginlegrarsamrunatl tL < unarmeWhliWsj;nafskUrslunum,semumgetur7.   = og8.gr.  > 2. J HluthafafundurhverssamrunaflagsgeturskiliW  ? srrtttilaWbindaframkvmdsamrunayfirlanda ` @ mriYvskilyrWiaWfyrirkomulag,semkveWiWer 4 A umYtttkustarfsmannaflaginusemverWurtilviW B samrunann,verWistaWfestmeWskUlausumhtti. dC 3. J EkkiernauWsynlegtaWlgumaWildarrkiss tD krafistsamYykkishluthafafundaryfirtkuflagsins H E umsamrunannefskilyrWin,semmlterfyrirum8. F gr.tilskipunar78/855/EBE,eruuppfyllt. xG   10.gr. H  VottorWfyrirsamruna  I 1. J HvertaWildarrkiskaltilnefnad;mst;l,lgb;k J andaeWaannaWYartilbrtyfirvaldtilaWathuga |TK gaumgfilegalgmtisamrunayfirlandamriaW (L YvervarWarYannYttmlsmeWferWarinnarsem M snertirsamrunaflginsemheyraundirinnlendlg. XN 2. J 0hverjuhlutaWeigandiaWildarrkiskalyfirvaldiW, hO semumgetur1.mgr.,tafarlaustveitahverjusam <P runaflagi,semheyrirundirinnlendlgrkisins, Q vottorWtilendanlegrarstaWfestingarYvaWlokiWs lR llumviWeigandigerningumogformsatriWumfyrir @ S samrunann.  T 3. J EfkveWiWerummlsmeWferWlgumaWildar !U rkis,semsamrunaflagheyrirundir,umhvernig "V standaberiaWathugunogbreytingumskipti T#,W hlutfalliverWbrfaeWahlutabrfaeWaumjfnunar $X greiWslurtilminnihlutahluthafa,nYessaWkomiWs $ Y vegfyrirskrningusamrunayfirlandamri,skal X%0!Z YvaWeinsbeitaslkrimlsmeWferWaWhinsamruna &![ flginaWildarrkjum,YarsemekkierkveWiWum ( slkamlsmeWferW,staWfesti;tvrtt,YegarYau  samYykkjasamrunatluninasamrmiviW1.mgr. X 9.gr.,aWYausuYvsamYykkaWhluthafarYess , samrunaflagsgetinUttsrslkamlsmeWferW,sem  skalhfWafyrirYeimd;mst;lisemhefurlgsgu \ yfirYvsamrunaflagi.0slkumtilvikumgeturyfir 0 valdiW,semumgetur1.mgr.,gefiWtvottorWiW,  semumgetur2.mgr.,jafnvelY;ttslkmls  ` meWferWshafin.0vottorWinuskalY;komaframaW 4   mlsmeWferWinnisekkilokiW.kvrWuns,semer    niWurstaWamlsmeWferWarinnar,skalverabindandi  d  fyrirflagiWsemverWurtilviWsamrunayfirlanda 8   mrinogallaflagsmennYess.      11.gr.    Athugunlgmtisamrunayfirlandamri    1.  HvertaWildarrkiskaltilnefnad;mst;l,lgb;k   andaeWaannaWYartilbrtyfirvaldtilaWathuga   gaumgfilegalgmtisamrunayfirlandamriaW lD  YvervarWarYannYttmlsmeWferWarinnarsem   snertirframkvmdsamrunansog,YarsemviW,  stofnunnUsflagssemverWurtilviWsamrunayfir pH landamriYarsemflagiWheyrirundirinnlendlg.  FramangreintyfirvaldskaleinkumtryggjaaWsam  runaflginhafisamYykktsamrunatluninameW tL samaorWalagiog,efviW,aWfyrirkomulagaWYver   varWarYtttkustarfsmannahafiveriWkvarWaW  samrmiviW16.gr. xP 2.  0Yvskyniskalhvertsamrunaflagsendayfir ` valdinu,semumgetur1.mgr.,vottorWiW,semum 4  getur2.mgr.10.gr.,innansexmnaWafrtgfu  Yesssamtsameiginlegusamrunatluninnisem d hefurveriWsamYykkthluthafafundi,semumgetur 8  9.gr. !   12.gr. "  Gildistakasamrunayfirlandamri  # LgaWildarrkisinssemhefurlgsguyfirflaginu, $ semverWurtilviWsamrunayfirlandamri,skal % kvarWahvaWadagsamruninntekurgildi.Sdagur l D& skalveraeftiraWgaumgfilegathugun,semumget !' ur11.gr.,hefurfariWfram. !(   13.gr. ")  Skrning  #* LghversaWildarrkissemhafWilgsguyfirsam $ + runaflgunum,skulukvarWa,m.t.t.yfirrWasvWis %x!, hversaWildarrkis,fyrirkomulagiW,samrmiviW3. L&$"- gr.tilskipunar68/151/EBE,umbirtingutilkynningar &". umsamrunayfirlandamriopinberuskrnniYar '|#/ semhverjuflagierskyltaWleggjainnskjl.Skrn P(($0 ingarskrifstofan,YarsemflagiW,semverWurtilviW (0 samrunannyfirlandamri,erskrW,skaltafarlaust 1 tilkynnaskrifstofunniYarsemhvertflagannavar X2 skyltaWleggjainnskjlumaWsamruniyfirlanda ,3 mrihafitekiWgildi.AfskrskalflagiWrfyrri 4 skrnni,efviW,Yegarframangreindtilkynninghef \5 urboristeneigifyrr. 06   14.gr. @ 7  AfleiWingarsamrunayfirlandamri  P (8 1. J Samruniyfirlandamrisemferframeinsog ` 89 mlterfyriruma-ogcliW2.mgr.2.gr.skal,fr  : Yeimdegisemumgetur12.gr.,hafafrmeWsr  ; eftirfarandi: d < < a)0 J allareignirogskuldirflagsins,semtekiWeryfir, tL = frasttilyfirtkuflagsins,  >JJ b)0 J flagsmennflagsins,semtekiWeryfir,verWa 0 ? flagsmennyfirtkuflaginu, @JJ c)0 J flagiW,semtekiWeryfir,httiraWveratil. AJJ 2. J Samruniyfirlandamri,semferframeinsog B mlterfyrirumbliW2.mgr.2.gr.,skal,frYeim C degi,semumgetur12.gr.,hafafrmeWsreftir T,D farandi: E a)0 J allareignirogskuldirsamrunaflagannafrast F tilnUjaflagsins,GJJ b)0 J flagsmennsamrunaflagannaverWaflagsmenn H nUjaflagsins,xPIJJ c)0 J samrunaflginhttaaWveratil.`JJJ 3. J EfYesserkrafistsamkvmtlgumaWildarrkj pK annaviWsamrunaflaga,semfallaundirYessatil DL skipun,yfirlandamri,aWsrstkumformsatriWum M slokiWWurenyfirfrslatiltekinnaeigna,rttinda tN ogskuldbindingasamrunaflannatekurgildigagn H O vartYriWjaaWila,skalflagiWsemverWurtilviWsam P runayfirlandamriannastframkvmdYessara xQ formsatriWa. L$R 4. J Rttindiogskyldursamrunaflaganna,semaf \ 4S rWningarsamningumeWa-sambndumleiWirogeru !T fyrirhendiYanndagersamruniyfirlandamritekur !U gildi,skulu,vegnagildistkusamrunans,frastyfir `"8V tilflagsins,semverWurtilviWsamrunayfirlanda  #W mri,Yeimdegisemsamruninntekurgildi. #X 5. J Ekkiskalskiptaneinumhlutabrfumyfirtku $ Y flaginufyrirhlutabrfflaginusemtekiWeryfir, t%L!Z hvorki:  &![ a)0 J afhlfuyfirtkuflagsinssjlfsneinstaklings 0'#\ semstarfareiginnafnienervegumfyrirtk '#] isins, (`$^JJ b)0  afhlfuflagsins,semtekiWeryfir,neinstak ( lingssemstarfareiginnafnienervegum  fyrirtkisins,X   15.gr. h  EinflduWformsatriWi  x 1.  0YeimtilvikumaWsamrunimeWyfirtkuverWur  fyrirtilverknaWflagssemllhlutabrfinognnur \ 4 verWbrfsemveitaatkvWisrtthluthafafundum   flaginueWaflgunumsemtekineruyfir:   !0  skulukvWib-,c-ogeliWar5.gr.,8.gr.ogb    liWur1.mgr.14.gr.ekkigilda,p H  !0  skal1.mgr.9.gr.ekkigildaumflagiWeWa  X  flginsemtekineruyfir.,  2.  0YeimtilvikumaWsamruniyfirlandamriverWi <  fyrirtilverknaWflags,semminnst90%hlutabrfa   enekkillhlutabrfinognnurverWbrf,semveita l  atkvWisrtthluthafafundumflagsinseWaflag @  anna,semtekineruyfir,skaleinungisgerakrfuum   skUrslurfr;hWumsrfrWingieWasrfrWingum p ogskjlsemnauWsynlegerutilaWathugagaumgfi D legalgmtisamrunans,aWYvmarkisemkveWiWer  umslktlandslgumsemyfirtkuflagiWeWaf t lagiW,semtekiWeryfir,heyrirundir. 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