WPC SK9ё$%9d!w:47p0,6#)zڡ>\^tc; >o p8R:yf`wK;+s-`q-ȺGmXD%x7|Ec!jTOU)n!d.J ts%uHI]t|2U-,;9{l|t8t[35i"on0=q,ײaȵ"/bפ( Bۥno%s<(޶6u;p/¦ҫ4՛=߹ .d 2)ęB|hcAAH3kny_Ι*C7pw =h' feW|T.r`.GN%I}=ZU<s<|ak+AvаSC0^K8mdq` ljMub~"mAXz/-ԸmɁDuTrU@5UN %4 0Y:# ^\^ mw145^ IUd D-* 72W 0U 0#$%e&+' 09' A*( 0( 0) 0* 0l+ 0C, 0- 0- 0C. 0. 0/ 00 0c1 0+2 02 03 0q4 0@+5 0k5 096 07 07 08 0S9 0: 0: 0<; 1; 72H<<z< 1=7=> 72t? 1? 72-@ 1_@ 72@ 1A 72AEA 0A 0<B 0,C 0;C 0&C 0D 0E 0:oF 0F 0-[G 00H 00I 03J 0L 0N 0Q 0LT 0  W 0X 0Z 0YH[ B[ AM[ 0N \ 0Y\ 0\N] 0] 08^ 0^ 0v_ 1` 0` 0vQa 0e 0vff D5j 0vk 0Ko 0o 00Tt 0uu 0-u 0w&w Aw 0 7 7 7 7  1 72 1 72[ 1 72 1F 72 1 72 1 72? 1q 72 0* 0j DC% 1h 72 1! 72 1 72a 1 72 0L 0 1 1j 1 1x 0 0 0f 0A 0D0 1t 1 1 1 72 1 72I 1{ 72 04 0% 0 0 0 0 0 0 0 0z 0Y 08 0 0 0 0 0x 0N 0/ 0  0  0  0  0y  0Q  0& 0& 0! 0 0#s 0 0/ 0<U.&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\loki.althingi.is\Austurstr 8-10 3h lp41yy0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptU{7Ό|)rirs?gz8 3|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a. 2 ax'ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.   _(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - ex)ISUS.,,,..XXXX? 4XX-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N3x$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 4XX-?vbX-#ggdd  8HAdXXd8ISIS,.      <+ :Outline011_923  ..(N3x$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 4XX-?vbX-#ggdd  8HAdXXd8ISIS,.      UUUU)!dxdx(N3x$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 4XX-?vbX-#ggdd  8HAdXXd8ISIS,.      ( $ Figure  1  (Z3A$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 4XX-?vbX-#ggdd  8HAdXXd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2$ !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? 4XX-?vbX-#ggdd  8HAdXXd8ISIS,.          0  4Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.2J+J 0_level2  X 2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2J+J 0_level3   2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2G+J 0_level4   /%& & & ~ .6> /23  ..  2(v v& ~ .6> 2  2G+J 0_level5   /%R R R ~ .6> /23  ..  2(v v& ~ .6> 2  2D+J 0_level6   ,"~ ~ ~ .6> ,23  ..  2(v v& ~ .6> 2  2D+J 0_level7  4 ," .6> ,23  ..  2(v v& ~ .6> 2  2A+J 0_level8  ` ) .6> )23  ..  2(v v& ~ .6> 2  2A+J 0_level9   ) .6> )23  ..  2(v v& ~ .6> 2  2MJ 0_levsl1  , 5+ & ~ .6> 523  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl2  X 2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl3   2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl4   /%& & & ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl5   /%R R R ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl6   ,"~ ~ ~ .6> ,23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl7  4 ," .6> ,23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl8  ` ) .6> )23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl9   ) .6> )23  Ԁ  2(v v& ~ .6> 2  2MJ 0_levnl1  , 5+ & ~ .6> 523   2(v v& ~ .6> 2  2JJ 0_levnl2  X 2( & ~ .6> 223   2(v v& ~ .6> 2  2JJ 0_levnl3   2( & ~ .6> 223   2(v v& ~ .6> 2  2GJ 0_levnl4   /%& & & ~ .6> /23   2(v v& ~ .6> 2  2GJ 0_levnl5   /%R R R ~ .6> /23   2(v v& ~ .6> 2  2DJ 0_levnl6   ,"~ ~ ~ .6> ,23   2(v v& ~ .6> 2  2DJ 0_levnl7  4 ," .6> ,23   2(v v& ~ .6> 2  2AJ 0_levnl8  ` ) .6> )23   2(v v& ~ .6> 2  2AJ 0_levnl9   ) .6> )23   2(v v& ~ .6> 2  <zp :Body Text I2 d X  US XXX  /%v v ~ .6> /2(v v& ~ .6> 2 IS   X 622 4Body Text US XXX   IS   <>> :Body Text I1   US XXX   IS    <c :Body Text In   US XXX /%v vK7  > /PFvv& ~ .6> P IS   : 8Body Text 3 US XXXC4\  `Tms RmnC5+v vv& ~ .6> 5J@vv& ~ .6> J IS S\  `&Times New RomanS<%%:Comment Refe US  IS < :Comment Text\  `Tms Rmn !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? 4XX-?vbX-#ggdd  8HAdd8ISIS,.      _ _ikmo(JT03q57 Xskj.828"_527._Ԁml.      4Frumvarptillaga/#4#  XX4umbreytinglgumnr.3/2006,umrsreikninga,   meWsWaribreytingum.#4XX#44  r  % K #(LagtfyrirAlYingi135.lggjafarYingi2007!2008.) %    ] 5   ?U?' b dE" ? ] 5    @==!1.gr.     ViW2.gr.lagannabtistnUrtluliWurerorWastsvo: a   q(#30_ikmo! !"i(m "    i(m9 2#  14  .3  Ԉ0    einingtengd_almannahagsmunum_:einingsamkvmtskilgreiningulagaumendurskoW T,  endur.i(m9 r ݌  Ќ  @==!2.gr.    eftir_IX_.kaflalagannakemurnUrkafli,_IX_.kafliA, _EndurskoWunarnefnd_ ,meWfj;rum X nUjumgreinum,svohlj;Wandi: K#   a.(108.gr.a.)    ViWeiningutengda_almannahagsmunum_Ԁskalstarfa_endurskoWunarnefnd_.    Stj;rnogframkvmdastj;riberabyrgWskipun_endurskoWunarnefndar_.HnskalskipuW wO YremurmnnumhiWminnstaeigisWarenmnuWieftiraWalfund. B   Nefndarmennskuluvera;hWirendurskoWandaeWa_endurskoWendum_Ԁeiningarinnarog   meirihlutinefndarmannaskaljafnframtvera;hWur_einingunni_.Framkvmdastj;riviWkom  andieiningarskalekkieigastinefndinni.NefndarmennskuluhafaYekkinguogreynslu { samrmiviWstrfnefndarinnarogskalaWminnstakostieinnnefndarmannahafastaWg;Wa nF YekkinguogreynslusviWireikningsskilaeWaendurskoWunar. 9    b.(108.gr.b.) "   _EndurskoWunarnefnd_ԀskalmeWalannarshafaeftirfarandihlutverkntillitstilbyrgWar r# stj;rnar,stj;rnendaeWaannarraYessusviWi: e =$ ! !"i(m"  i(m2#  1  .3  Ԉ0    EftirlitmeWvinnuferliviWgerWreikningsskila.i(m݌0!% Ќ  "i(m"  i(m2#  2  .3  Ԉ0    EftirlitmeWfyrirkomulagiogvirkniinnraeftirlitseiningarinnar,innriendurskoWun,ef !& viW,og_httustUringu_.i(m݌"' Ќ  "i(m"  i(m^2#  3  .3  Ԉ0    EftirlitmeWendurskoWunrsreikningsogsamstWureikningseiningarinnar.i(m^݌#i( Ќ  "i(m"  i(m2#  4  .3  Ԉ0    Mat_;hWi_ԀendurskoWandaeWa_endurskoWunarfyrirtkis_ԀogeftirlitmeWWrumstrfum \$4 ) endurskoWandaeWa_endurskoWunarfyrirtkis_.i(m݌'% * Ќ  "i(m"  i(mx2#  5  .3  Ԉ0    Setjaframtillgutilstj;rnarumvalendurskoWandaeWa_endurskoWunarfyrirtki_.i(mx݌%!+    &", _  & a  c.(108.gr.c.) (   0einingumtengdumalmannahagsmunumskaltillagastj;rnarumtilnefninguendurskoW  andaeWaendurs'a(koWunarfyrirtkisbyggjasttilmlumfrendurskoWunarnefndinni.    d.(108.gr.d.) T,   EndurskoWandieWaendurskoWunarfyrirtkiskalrlegageraendurskoWunarnefndgrein  fyrirstrfumsnumog;hWiogskilaskriflegriskUrsluummikilvgatriWisemframhafa  komiWviWendurskoWunina.0skUrslunniskalsrstaklegagetaumveikleikainnraeftirliti   vinnuferliviWgerWreikningsskila.  X   3.gr.    InnleiWing.     @  @ 7  LgYessierusetttilYessaWtakauppinnlendanrttkvWitilskipunarEvr;puYingsins   ogrWsins2006/43/EBfr17.ma2006umlgboWnaendurskoWunrsreikningaogsam wO  stWureikninga,umbreytingutilskipunrWsins78/660/EBEog83/349/EBEogumniWur B  fellingutilskipunrWsins84/253/EBEeinsoghnvartekinuppsamninginnumEvr;pska    efnahagssvWiWmeWkvrWunsameiginleguEES-nefndarinnar,nr.160/2006.   @==!4.gr. nF   LgYessiWlastgildi1.janar2009. 9 @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ    FrumvarpYettaerlagtframsamhliWafrumvarpitilnUrralagaumendurskoWendur.Frum r varpiWmiWaraWYvaWkomatilframkvmdahrlandikveWnumYttumtilskipunar e= Evr;puYingsinsogrWsins2006/43/EBfr17.ma2006umlgboWnaendurskoWunrsreikn 0 ingaogsamstWureikninga,umbreytingtilskipunrWsins78/660/EBEog83/349/EBEog  umniWurfellingutilskipunrWsins84/253/EBE,hreftirnefnd8.flagatilskipun.    XrbreytingarsemhrerulagWartilerunauWsynlegartilaWtryggjalgleiWinguframan i greindritilskipunogYvYykirrttaWleggjaframfrumvarpiWnsamhliWafrumvarpitillaga \4 umendurskoWendur.FyrirligguraWgeraYarffrekaribreytingarngildandilgumnr. ' 3/2006,umrsreikninga,oghefurrWuneytiWunniWaWendurskoWunlagannaumnokkurt  skeiWenYeirrivinnuerekkilokiW.GerterrWfyriraWnstkomandihaustYingiverWilagt  framfrumvarptilfrekaribreytingalgumumrsreikninga. `    MeW8.flagatilskipunerukrfurtilendurskoWendaogendurskoWunarfyrirtkjaauknar S+! tluvert.EitthelstamarkmiWtilskipunarinnareraWtryggjameWbetrihttienWuraWfjr " festarogaWrirhagsmunaaWilargetireittsiggWifjrmlaupplUsingaogstrfendurskoW # enda.TaliWersrstaklegamikilvgtaWtryggjaslkthjaWilumtengdumalmannahagsmun  $ umendaeruYeirsUnilegriogmikilvgariefnahagslegaogYvskynierlagttilaWstrangari !W% krfurgildiumendurskoWunYeirra.0frumvarpitillagaumendurskoWendurerhugtakiW J""& ?einingtengdalmannahagsmunum (e.publicinterestentities)ltiWntilYessaraaWilaen #' tilnnariskUringarhugtakinuvsasttilfrumvarpstillagaumendurskoWendur.MeWYv #( frumvarpisemhrumrWirerlagttilaWallareiningartengdaralmannahagsmunumskuli $ ) hafastarfandiendurskoWunarnefndinnaneiningarinnar.EndurskoWunarnefndinereftirlits v%N!* nefndogmeWYvaWkveWaumskipunslkrarnefndarerleitastviWaWtryggjagWirs A&"+ reikningaogannarrafjrmlaupplUsingaviWkomandieiningarog;hWiendurskoWendaein  '", ingarinnar. '#- Ї@ AthugasemdirviWeinstakargreinarfrumvarpsins. ( @ Um1.gr.    0kvWinuerlagttilaWbttverWinUjumtluliWviW2.gr.lagannaogorWasambandiW  einingtengdalmannahagsmunumskUrt.HugtakiWerskUrtsrstaklegafrumvarpitillagaum a endurskoWendur,semlagterframsamhliWaYessufrumvarpi,ogekkiY;ttiheppilegtaWskUra T, YaWeinnigYessufrumvarpi.  @ Um2.gr.     LagtertilaWviWlginverWibttnUjumkafla,IX.kaflaA,semberheitiWendurskoW  X unarnefnd.0kaflanumerufj;rarnUjargreinarsemfjallaumskipunogstrfendurskoWunar K #  nefndar.      Uma-liW(108.gr.a).      01.mgr.kemurframaWviWeiningutengdaalmannahagsmunumskulistarfaendur   skoWunarnefnd. wO    02.mgr.erfjallaWumskipunendurskoWunarnefndarenstj;rnogframkvmdastj;ribera B  byrgWskipunnefndarinnar.      03.mgr.erfjallaWum;hWiYeirrasemstieigaendurskoWunarnefndinni.Nefndarmenn   skuluvera;hWirYeimsemendurskoWareininguna.Jafnframtskalmeirihlutinefndarmanna {  vera;hWureiningunni.MeWhliWsj;nafverkefnumendurskoWunarnefndarinnarergerWkrafa nF umaWallirnefndarmennbiyfirYekkinguogreynslusamrmiviWstrfnefndarinnarog 9 aWminnstakostieinnnefndarmannahafiYekkinguogreynslusviWireikningsskilaeWa  endurskoWunar.    Umb-liW(108.gr.b). r   0kvWinuerutalinupphlutverkendurskoWunarnefndarinnarogtekiWframaWYauhafi e= ekkihrifbyrgWstj;rnar,stj;rnendaeWaannarraYessusviWi.Xanniggeturendur 0 skoWunarnefndintilaWmyndaekkitakmarkaWbyrgWstj;rnarreikningsskilumeiningar  innar.    Umc-liW(108.gr.c). i   0samrmiviW8.flagatilskipunermeWkvWinulagttilaWeiningumtengdum \4 almannahagsmunumskulitillagastj;rnarumtilnefninguendurskoWandaeWaendurskoWunar ' fyrirtkisbyggjasttilmlumfrendurskoWunarnefndinni.    Umd-liW(108.gr.d).    kvWiWYarfnastekkifrekariskUringa. `    Um3.gr. " 6  0YessarigreinkemurframhvaWatilskipunfrumvarpinuertlaWaWinnleiWa. # @ Um4.gr. !W%   0greininnierlagttilaWlgintakigildi1.janar2009tilsamrmisviWfrumvarptillaga J""& umendurskoWendur. #'   v%N!*  & X  Fylgiskjal. ( mAU?) dE?$ A^m   FjrmlarWuneyti, a fjrlagaskrifstofa: T,    Umsgnumfrumvarptillagabreytinglgumnr.3/2006,  'X(8umrsreikninga,meWsWaribreytingum   9   FrumvarpiWerlagtframsamhliWafrumvarpitilnUrralagaumendurskoWendur.MeWYv  X erlagttilaWtilteknirlgaWilarsemtaldirerumikilvgirfrsj;narh;lialmannahagsmuna, K #  svokallaWareiningartengdaralmannahagsmunum,skulihafastarfandiendurskoWunarnefnd.    Xarmm.a.nefnaflgsemerumeWskrWverWbrfskipulgWumverWbrfamarkaWiog    lfeyrissj;Wi.MeWYvaWkveWaumskipunslkrarnefndarerleitastviWaWtryggjagWirs   reikningaogannarrafjrmlaupplUsingaviWkomandieiningarogaWendurskoWendureining wO  arinnarsu;hWir. B    VerWifrumvarpiW;breyttaWlgumverWurekkisWaWYaWhafiaukinnkostnaWfrmeW    srfyrirrkissj;W.