WPC ә*x Nc-2x sQsޥCAH1%rȺ3G[Vo^8sbQrX"tm:6=%*E4&{. n_+/$+ "fhEu"Id;cfLJ۵{%_4.*=O]]x|e?t5UN %4 0Y:# ^\^ mw145^ IUd D-* 72W 0U 0#$%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 0 uu 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?g{8 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 a'ISUS.,,,..XXXX? .XX-?vbX-#ggdd  ISIS,.   _(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - e)ISUS.,,,..XXXX? .XX-?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  ..(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? .XX-?vbX-#ggdd  8[dXXd8ISIS,.      <+ :Outline011_923  ..(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? .XX-?vbX-#ggdd  8[dXXd8ISIS,.      UUUU)!dxdx(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? .XX-?vbX-#ggdd  8[dXXd8ISIS,.      ( $ Figure  1  (Z3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? .XX-?vbX-#ggdd  8[dXXd8ISIS,.       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 ? .XX-?vbX-#ggdd  8[dXXd8ISIS,.          0  .Ԁ<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 ? .XX-?vbX-#ggdd  8[dd8ISIS,.      _ _ikmo(JT03q57 Xskj.838"537.ml.      q.Frumvarptillaga/#.qh#  XX.umbreytingulgumnr.121/1994,um_neytendaln_,   meWsWaribreytingum.#.XX#..  r  % K #(LagtfyrirAlYingi135.lggjafarYingi2007!2008.) %    ] 5   ?U?' b dE" ? ] 5      1.gr.     eftir2.mgr.3.gr.lagannakemurnUmlsgrein,svohlj;Wandi: a    FjrmlafyrirtkierekkiheimiltaWinnheimtakostnaWvegna_;heimils_Ԁ_yfirdrttar_Ԁaf T,  _tkkareikningi_ԀefslkgjaldtakaekkistoWsamningi.KostnaWurvegna_;heimils_Ԁ_yfirdrttar_   skalverah;flegurogendurspeglakostnaWvegna_yfirdrttarins_.    2.gr. X    eftir2.mgr.6.gr.lagannakemurnUmlsgrein,svohlj;Wandi: K#   UpplUsaskalneytandaumfyrirhugaWarbreytingargjaldskrsemhonumeruekkitil  hagsb;ta,meWhfilegumfyrirvara._Lnveitandi_ԀtelstuppfyllaskilyrWiYessararmlsgreinar  efupplUsingareruveittarmeWeftirfarandihtti,aWvalineytanda:   3(5h80_ikmo"i(m"  i(m] 25h  a  .3  Ԉ0    skriflega,t.d.meW_reikningsyfirliti_,i(m] ݌wO Ќ  "i(m"  i(m25h  b  .3  Ԉ0    WrumvaranlegummiWlienpappr,eWai(m݌B Ќ  "i(m"  i(m25h  c  .3  Ԉ0    gegnum_vefsWu_Ԁvegum_lnveitanda_,endahafineytandaveriWtilkynntum_veffang_   _vefsetursins_ԀoghvarhgtsaWnlgastumrddarupplUsingar_vefsetrinu_.i(m݌ Ќ    MeWvaranlegummiWlib-liWerttviWtkisemgerirneytandakleiftaWgeymaupp { lUsingar,sembeintertilhans,;breyttarYannigaWhanngetiafritaWYrogflettuppYeim nF kveWinntma. 9    3.gr. "   eftir16.gr.lagannakemurnUgrein,16.gr.a,svohlj;Wandi: r#   _Lnveitanda_Ԁer;heimiltaWkrefjastgreiWslu_uppgreiWslugjalds_Ԁaf_eftirstWvum_Ԁlns e =$ slenskumkr;nummeWbreytilegumvxtumsemgreitteruppfyrirYanntmasemumsaminn 0!% er,efupphaflegur_hfuWst;ll_Ԁ_lnsins_ԀeraWjafnvirWi50millj.kr.eWaminna. !&   _Lnveitandi_Ԁgeturekkikrafist_uppgreiWslugjalds_ԀefstWa_uppgreiWslu_Ԁer_gjaldfelling_Ԁlns "' afhanshlfu. #i(   0YeimtilvikumsemheimilteraWsemjaum_uppgreiWslugjald_ԀskalkveWiWumslkt_lns \$4 ) samningi_.TilgreinaskalupplUsingarumhvernig_uppgreiWslugjald_ԀerreiknaWtoghvenr '% * slkurkostnaWurfellur. %!+   0YeimtilvikumsemheimilteraWsemjaum_uppgreiWslugjald_ԀmfjrhWgjaldsinsaW &", hmarkiveraYaWtj;nsem_lnveitandi_ԀverWurfyrirvegna_uppgreiWslunnar_ԀfyrirYanntma '`#- semumsaminner.EfkveWiWerumheimildtilendurskoWunarvaxta_lnssamningi_ԀmeW S(+$. _fstumvxtumskalmiWatreikninguppgreiWslugjaldsviWtmannframaWnstaendurskoW ( unardegivaxta.RWherraskalsetjannarireglurumtreikningtj;nivegnauppgreiWslu.    4.gr. a r  2.mlsl.2.mgr.18.gr.lagannaorWastsvo:NeytandiskalgerakrfuumgreiWslutrygg T, ingarfjrinnantveggjarafrafhendinguvrueWaYj;nustu,eWainnanfimmraYegarum  rWirsluhlutsemtlaWurerverulegalengriendingartmienalmenntgeristumsluhlutifr  YvaWhonumvarveittviWtaka.       5.gr. K #  h  LgYessiWlastYegargildi.    ..@ #dggAthugasemdirviWlagafrumvarpYetta.#ggdԈ   #..#  MeWfrumvarpiYessuerlagttilaWlgfestverWinUkvWilgnr.121/1994,umneyt wO  endaln,meWsWaribreytingum,umheimildirlnveitendatilgjaldtku,skyldutilupplUs B  ingagjafargagnvartneytendumoglengingufrestsneytendatilaWgerakrfuumgreiWslu    tryggingarfjrskv.18.gr.laganna.     Hinn29.gst2007skipaWiviWskiptarWherrastarfsh;ptilaWgerattektlagaumhverfi {  aWYvervarWarviWskiptineytendaogfjrmlafyrirtkjalj;sintmaviWskiptahtta,einkum nF meWtillititilgjaldtku.FulltrarhelstuhagsmunaaWilattustih;pnum,Y.e.Fjrmla 9 eftirlitiW,Neytendastofa,Neytendasamtkin,SamtkfjrmlafyrirtkjaogtalsmaWurneyt  enda,aukviWskiptarWuneytis.Starfsh;purinnskilaWirWherraskUrslurslok2007oger  hnaWgengilegvefsWurWuneytisins,sbr.frttatilkynningunr.1/2008.0skUrslunnierm.a. r lagttilaWlgfestarverWiYrbreytingarlgumnr.121/1994,umneytendaln,sem1.!3. e= gr.frumvarpsinsfelasr. 0   0fyrstalagiaWlgfestverWiaWgjaldtakavegna;heimilsyfirdrttaraftkkareikningiskuli  verah;flegogendurspeglakostnaWvegnayfirdrttarinsogaWhnskulieigastoWsamningi.    0WrulagiaWlgfestverWiskyldalnveitandatilupplUsingagjafargagnvartneytandaum i fyrirhugaWarbreytingargjaldskrsemhonumeruekkitilhagsb;ta.Neytandiskulihafaval \4 umnnartilgreindarleiWirtilmiWlunarupplUsinganna. '   0YriWjalagiaWsettverWinUttkvWiumuppgreiWslugjald.BannaWverWiaWkrefjastupp  greiWslugjaldsafeftirstWvumlnsslenskumkr;nummeWbreytilegumvxtumsemgreitt  eruppfyrirumsaminnlnstma,efupphaflegurhfuWst;lllnsinseraWjafnvirWi50millj. `  kr.eWaminna.0YeimtilvikumsemlgtakmarkaekkisamningsfrelsiumuppgreiWslugjald S+! skulikveWiWumheimildtilslkrargjaldtkulnssamningi.TilgreinaskuliupplUsingarum " hverniguppgreiWslugjalderreiknaWtoghvenrslkurkostnaWurfalli.Lnveitandigeti # ekkikrafistuppgreiWslugjaldsefstWauppgreiWsluergjaldfellinglnsafhanshlfu.0Yeim  $ tilvikumsemlgtakmarkaekkisamningsfrelsiumuppgreiWslugjaldmegifjrhWgjaldsins !W% aWhmarkinemaYvtj;nisemlnveitandiverWurfyrirvegnauppgreiWslunnarfyrirYann J""& tmasemumsaminner.EfkveWiWerumheimildtilendurskoWunarvaxtalnssamningi #' meWfstumvxtumskulimiWatreikninguppgreiWslugjaldsviWtmannframaWnstaend #( urskoWunardegivaxta.RWherrasetjinnarireglurumtreikningtj;nivegnauppgreiWslu. $ )   0fj;rWalagierlagttilaWfresturneytandatilaWgerakrfuumgreiWslutryggingarfjrskv. v%N!* 18.gr.lagannaverWilengdurreinuritvrfrafhendinguvrueWaYj;nustu,eWafimm A&"+ rYegarumrWirsluhlutsemtlaWurerverulegalengriendingartmienalmenntgeristum  '", sluhluti. '#- Ї  AthugasemdirviWeinstakargreinarfrumvarpsins. ( -  Um1.gr.  [.  LagtertilaWlgfestverWiaWgjaldtakavegna;heimilsyfirdrttaraftkkareikningiskuli  verah;flegogendurspeglakostnaWvegnayfirdrttarinsogaWhnskulieigastoWsamningi. a   TkkareikningurmeWyfirdrttarheimilderalgengtegundfjrmlaYj;nustusemviWskipta T, vinumslenskrafjrmlafyrirtkjabj;Wast.03.gr.laganr.121/1994,umneytendaln,er  kveWiWumsamningsgerWumyfirdrttarheimildognnartilgreindarkrfurgerWartilupp  lUsingagjafarafhlfulnveitandagagnvartneytandatengslumviWslkasamningsgerW.   FjrmlafyrirtkiinnheimtakostnaWYegarviWskiptavinireyWaumefniframmeW;heimilum  X yfirdrtti,hvortheldurmeWtgfutkkaeWagreiWslukortafrslu(debetkorti).UmrWurum K #  YennansvokallaWaFIT-kostnaWhafaveriWberandiYj;Wflaginuundanfrnumrum,en    FITstendurfyrirfrsluskrinnstWulausratkka.      0skilmlumfjrmlafyrirtkjaumnotkuntkkareikningaeralmenntkveWiWumaW   reikningseigandibyrgistaWfylgjastmeWstWuinneignarogkomaYannigvegfyriraW wO  ;heimillyfirdrtturgetittsrstaW.InnheimtaFIT-kostnaWarbyggirYvmeginreglunnium B  samningsfrelsi.LgtakmarkaekkirttfjrmlafyrirtkjatilumrddrargjaldtkumeWWr    umenalmennumhtti,endaYurfasamningskvWiumheimildirtilgjaldtkuaWstandast   kvWilaga,svosemlaganr.57/2005,umeftirlitmeW;rttmtumviWskiptahttum,og {  ;gildingarreglursamningalaga,nr.7/1936. nF   :framkvmanlegteraWgeragreinarmunstWumyfirdrttarumframyfirdrttarheimild 9 aftkkareikningi,Y.e.setningioggleysi,ogtknilegaerennekkihgtaWkomavegfyrir  aW;heimillyfirdrttureigisrstaW.kvWi3.gr.laganr.121/1994kveWurumsamnings  gerWumyfirdrttarheimild,en;heimillyfirdrtturgeturttsrstaWundirvissumkringum r stWumY;svoaWslkumsamningisekkitilaWdreifa.SvoklluWshringikorterueinteg e= unddebetkorta.SlkumkortumhefurfjlgaWmjgundanfarinr,en;heimillyfirdrttur 0 almenntekkiaWgetattsrstaWtkkareikningumtengdumYeim.YveruY;undan  tekningar.XannigmunsframkvmdtilaWmyndanokkuWalgenglagstmumaWslkkt  sgreiWslukortaposumseljendavrueWaYj;nustu,semveldurYvaWkortsemellattuaW i hringjaeftirttektarheimildgeraYaWekki.0framtWinnimunullgreiWslukortgeymaupp \4 lUsingaruminneign,stWueWattektarheimildtkkareikningssrstkuminni(rgjrva ' kort).XegarYaraWkemurverWur;heimillyfirdrtturogFITkostnaWurvntanlegarsg  unni.XangaWtilverWaneytenduraWnUtasrYaurrWisemYegarerufyrirhendiogmiWa  aWYvaWkomavegfyriraWskilmlarumnotkuntkkareikningasubrotnirmeWyfirdrtti `  umframheimild,svosemnotkunfrslub;kaogaWgengiaWupplUsingumumstWufjrmla S+! gegnumYj;nustusmaogbankaYj;nustuinternetinu. "   GjaldtkukvWierueinnamikilvgustuatriWinsemneytanditekurtillittilviWsaman # burWYj;nustu.FjrhWgjaldaerennfremurgrundvallaratriWisamkeppni.Gjaldtku  $ fjrmlaYj;nustumhinsvegarflokkaeftirfarandihtt:a)GjldseminnheimteruviWupp !W% hafYj;nustuogfyrirviWvarandiYj;nustu,svosemkostnaWurviWstofnundebetkorta/tkka J""& reiknings.b)GjldseminnheimteruvegnabrotaviWskiptaskilmlum,t.d.vegna;heimils #' yfirdrttar.grundvelliYessaWsWarnefndtegundgjaldtkuerraunviWurlagaeWlisYykja #( nnursj;narmiWeigaviWumYauengjaldtkufyrirveittaYj;nustualmennt.RttYykiraW $ ) lgfestakvWinUrri3.mgr.3.gr.laganr.121/1994,umneytendaln,umtakmrkunfjr v%N!* hWarkostnaWarvegna;heimilsyfirdrttar.KostnaWurinnskalverah;flegurogendurspegla A&"+  kostnaWsemhlutaWeigandifjrmlafyrirtkiverWurfyrirvegnayfirdrttarins.MeWkostn  '", aWartenginguertryggtaWinnheimt&   agjaldavegnabrotaviWskiptaskilmlummeW;heimilum ( yfirdrttibyggiekkigr;Was'(ECj;narmiWum.    Um2.gr. a D  LagtertilaWlgfestverWiskyldalnveitandatilupplUsingagjafargagnvartneytandaum T, fyrirhugaWarbreytingargjaldskrsemhonumeruekkitilhagsb;ta.Neytandiskalhafaval  umnnartilgreindarleiWirtilmiWlunarupplUsinganna:a)SkriflegaupplUsingagjf,t.d.meW  reikningsyfirliti.b)UpplUsingagjfWrumvaranlegummiWlienpappr.c)UpplUsingagjf   gegnumvefsWuvegumlnveitanda,endahafineytandaveriWtilkynntumveffangvef  X setursinsoghvarhgtsaWnlgastumrddarupplUsingarvefsetrinu. K #    ViWmatYvhvaWshfilegurfyrirvariskilningikvWisinsberaWltatilefnissamn    ingsmilliaWilahverjutilvikifyrirsig.ViWskiptavinurYarfaWhafarWrmtilaWtakaaf    stWutilYesshvortforsendurerubrostnarfyrirviWskiptumviWhlutaWeigandilnveitanda.     MeWvaranlegummiWlib-liWkvWisinserttviWtkisemgerirneytandakleiftaW wO  geymaupplUsingar,sembeintertilhans,;breyttarYannigaWhanngetiafritaWYrogflett B  uppYeimkveWinntma.Byggistskilgreiningin6.tlul.4.gr.laganr.33/2005,umfjar    slufjrmlaYj;nustu.Smbrf,tlvup;stur,upplUsingardisklingi,geisladiskieWastaf   rnummynddiski(DVD)erumeWalYesssemfellurundirhugtakiW. {    UpplUsingaskyldasamkvmtkvWinutekurekkieinungistilnUrralnssamninga,heldur nF beraWgefallumneytendumviWskiptumviWlnveitendurfriaWveljamillifyrr 9 greindraboWleiWa.    kvWi2.gr.frumvarpsinskannaWhafaaukinnkostnaWfrmeWsrfyrirlnveitendur  verWifrumvarpiWaWlgum.YaWberY;aWltaaWupplUsingagjfoggagnsiviWskiptum r gagnvartneytendumerlykilatriWivarWandiheimildirtilgjaldtkuvegna;lkraYj;nustuYtta, e= lktogbyggterlgumnr.121/1994,umneytendaln.MikilvgteraWaWgengineytenda 0 aWgjaldskrmstryggt,svoYeirberiauWveldlegakennsltgjldogfjrhWirtgjalda.  TilvsanirviWskiptaskilmlumtilgildandigjaldskralnveitendahverjumtmaerumisvel  tilYessfallnaraWuppfyllakrfurslenskrarlggjafartilslkraskilmla.0YvskyniaWvega i uppm;tiauknumkostnaWilnveitendavegnaupplUsingagjafargagnvartneytendumgerir \4 2.gr.frumvarpsinsrWfyrir;lkumleiWumtilmiWlunarupplUsinganna,Y.m.t.tlvup;stiog ' birtinguupplUsingavefsWuvegumhlutaWeigandilnveitanda,endaliggifyrirsamYykki  neytanda.tlamaWneytendurntmansmuniverulegummliskjasteftiraWfupp  lUsingarumbreytingargjaldskrm,semYeimeruekkitilhagsb;ta,eftirhagkvmumraf `  rnumboWleiWum. S+!   Um3.gr. # :R  Samkvmt16.gr.laganr.121/1994,umneytendaln,erneytandaheimiltaWstandaskil  $ skuldbindingumsnumsamkvmtlnssamningifyrirYanntmasemumsaminner.Notfri !W% neytandisrYessaheimildhannrttlkkunheildarlntkukostnaWisemnemurYeim J""& vxtumogWrumgjldumsemgreiWattieftirgreiWsludag.0gildandilggjferekkiaW #' finnasrstaktkvWiumuppgreiWslugjald,ensamkeppnisyfirvldhafakomistaWYeirri #( niWurstWuaW16.gr.laganr.121/1994takmarkarekkisamningsfrelsiumslkagjaldtku. $ ) SjkvrWunsamkeppnisrWsnr.19/2005fr7.jn2005ogrskurWfrUjunarnefndarsam v%N!* keppnismlamlinr.11/2005fr6.okt;ber2005,erstaWfestifyrrgreindakvrWunsam A&"+  keppnisrWs.  '",   MeWfrumvarpiYessuerlagttilaWsettv&   erWinUttkvWiumuppgreiWslugjaldlgnr. ( 121/1994,16.gr.a.LagtertilaWbannaWver'(VWiaWkrefjastuppgreiWslugjaldsafeftirstWvum  lnsslenskumkr;nummeWbreytilegumvxtumsemgreitteruppfyrirumsaminnlnstma,  efupphaflegurhfuWst;lllnsinseraWjafnvirWi50millj.kr.eWaminna(1.mgr.).0Yeim a tilvikumsemlgtakmarkaekkisamningsfrelsiumuppgreiWslugjaldskulikveWiWumheim T, ildtilslkrargjaldtkulnssamningi.TilgreinaskuliupplUsingarumhverniguppgreiWslu  gjalderreiknaWtoghvenrslkurkostnaWurfalli(3.mgr.).Lnveitandigetiekkikrafist  uppgreiWslugjaldsefstWauppgreiWsluergjaldfellinglnsafhanshlfu(2.mgr.).AWYv   er2.mgr.varWar,beraWmiWaviWalmennarreglurkrfurttarumgjaldfellingu.  X   LagtertilaWYeimtilvikumsemlgtakmarkaekkisamningsfrelsiumuppgreiWslugjald K #  megifjrhWgjaldsinsaWhmarkinemaYvtj;nisemlnveitandiverWurfyrirvegnaupp    greiWslunnarfyrirYanntmasemumsaminner.EfkveWiWerumheimildtilendurskoWunar    vaxtalnssamningimeWfstumvxtumskulimiWatreikninguppgreiWslugjaldsviWtmann   framaWnstaendurskoWunardegivaxta.RWherraskulisetjannarireglurumtreikning wO  tj;nivegnauppgreiWslu(4.mgr.). B    LgumneytendalngildaumlnssamningasemlnveitandigeriratvinnuskyniviWneyt    endur,sbr.1.og2.gr.laganna.kvWilagannagildaYvumallalnveitendursemveita   neytendaln.LnssamningarmeWveWifasteigneruekkiundanYegnirgildissviWigildandi {  lagaumneytendaln. nF   Lj;steraWlnveitendurgetaorWiWfyrirverulegutj;niYegarumrWirlangtmalnogln 9 takigreiWirlnfyrirumsaminngjalddaga.Sj;narmiWumaWsanngjarntsaWlnveitandifi  bttYaWsannanlegatj;nsemverWakannviWslkaraWstWurYykjaeinkumsterkgagnvart  lnumslenskumkr;nummeWfstumvxtumoglnumerlendrimynt,meWtillititil r endurfjrmgnunarhttulnveitandans. e=   MeWlgumnr.121/1994voruinnleiddslenskanrttkvWitilskipunarrWsins87/102/ 0 EBEfr22.desember1986umsamrmingulgumogstj;rnsUslufyrirmlumaWildarrkj  annavarWandineytendaln.TilskipuninnivarsWarbreyttmeWtilskipunrWsins90/88/EBE  ogtilskipunEvr;puYingsinsogrWsins98/7/EB,oglgumnr.121/1994breyttkjlfarYess. i GildandiEvr;pugerWirumneytendalnfelasrlgmarkskrfurogtakmarkaekkiheimild \4 EES-rkjatillagasetningarumuppgreiWslugjald. '   AthygliskalvakinYvaWvntanlegernUEvr;putilskipunumneytendaln,erleysa  munafh;lmingildanditilskipanirYessusviWi.GerterrWfyriraWfugtviWngildandi  tilskipanirmunivntanleggerWkveWauminnleiWingukvWahennarsamrmiviW `  orWannahlj;Wan(e.fullharmonisation).Tillagaframkvmdastj;rnarinnaraWnUrrineytenda S+! lnatilskipun,einsoghennihefurveriWbreyttmeWfrumstofnanaESBframtilYessa,gerir " rWfyriraWreglurumhmarkuppgreiWslugjaldsvegnaneytendalnaverWisamrmdarinnan # Evr;pu.TakmarkanirfjrhWuppgreiWslugjaldstWkastmrgumEvr;purkjum.VeWln  $ fallautangildissviWsvntanlegrartilskipunar,enhinn18.desember2007komtHvtb;k !W% framkvmdastj;rnarEBumsamYttinguveWlnamarkaWainnanESB,COM(2007)807. J""& Ranns;knarvinnaerYvhafinvegumESBumYaWhvortheppilegtsaWsetjasamrmdar #' Evr;pureglurumveWln,Y.m.t.aWYvervarWaruppgreiWslukvWi.AfofanrituWuerlj;st #( aWlgnr.121/1994,umneytendaln,munutakanokkrumbreytingumkomandirum. $ )   Um4.gr. A&"+ i  kvWi18.gr.laganr.121/1994,umneytendaln,viWYegarseljandivrueWaYj;nustu  '", veitirneytandalnformiviWskiptabrfs.LagtertilaWfresturneytandatilaWgerakrfuum '#- greiWslutryggingarfjrskv.18.gr.verWilengdurreinuritvrfrafhendinguvrueWa ( Yj;nustu,eWafimmrYegarumrWirsluhlutsemtlaWurerverulegalengriendingartmi  enalmenntgeristumsluhluti.XykirheppilegtaWgtasamrmisviWlgnr.48/2003,um  neytendakaup,oglgnr.42/2000,umYj;nustukaup,aWYessuleyti.ViWsetningulagaum a neytendalnY;ttinauWsynlegtaWmiWafrestinnviWeittrvegnaYgildandireglukaupalaga T, umaWgallarskyldubttirkmuYeirframinnanrsfrkaupum.MeWsetningufyrrgreindra  lagaumneytendakaupogYj;nustukaupvarumrddurfresturlengdur.    kvWi2.mgr.27.gr.laganr.48/2003,VI.kaflalagannaumrrWineytandavegna   gallasluhlut,mlirfyrirumaWefneytandileggurekkiframkvrtuninnantveggjarafr  X YeimdegierhannveittisluhlutviWtkugetihannekkiboriWgallannfyrirsigsWar.Efslu K #  hlut,eWahlutumhans,ertlaWurverulegalengriendingartmienalmenntgeristumsluhluti    erfresturtilaWberafyrirsiggallafimmrfrYvaWhlutnumvarveittviWtaka.Xettagildir    Y;ekkiefseljandihefurbyrgWaryfirlUsingueWaWrumsamningitekiWsigbyrgWvegna   gallalengritma. wO    017.gr.laganr.42/2000,umtilkynningarskylduneytandavegnagallaseldriYj;nustu, B  segiraWviljineytandiberafyrirsiggallakeyptriYj;nustuskulihanntilkynnaseljandaYaW    innansanngjarnsfrestseftiraWneytandinnvissieWamttihafaveriWlj;staWhnvriglluW.   HafineytandiekkigttYessglatarhannrttisnumtilaWberafyrirsiggallann. {    EfneytandikvartarekkiinnantveggjarafrafhendingardegihinnarselduYj;nustugetur nF hannekkisWarboriWgallannfyrirsig.XettagildirY;ekkiefseljandiYj;nustuhefur 9 byrgWaryfirlUsingueWaWrumsamningitekiWsigbyrgWvegnagallalengritma.    Um5.gr. r  u  GreininYarfnastekkiskUringa. e=  Fylgiskjal. i \4AU?) dE? A^\4  \4 FjrmlarWuneyti,  fjrlagaskrifstofa:     Umsgnumfrumvarptillagaumbreytingulgumnr.121/1994, S+! umneytendaln,meWsWaribreytingum. " v   0frumvarpinuerulagWartilnokkrarbreytingarlgunumYvskyniaWeflaneytenda # vernd.SkorWurerusettarviWgjaldtkuvegna;heimilsyfirdrttaraftkkareikningi,skyldur  $ lnveitandatilupplUsingagjafargagnvartneytandaeruauknar,takmarkanirsettarheimildir !W% lnveitandatilaWkrefjastuppgreiWslugjaldsoglengdurfresturneytandatilaWgerakrfuum J""& greiWslutryggingafjrvegnavanefndaseljanda. #'   EkkiverWursWaWlgfestingfrumvarpsinshafihrifkostnaWrkissj;Ws. #(