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"i(m"  i(m:2g  b  .3  Ԉ0    4.,5.og6.mgr.,sbr.2.gr.laganr.129/2008,fallabrott.i(m:g݌{ Ќ  @==!4.gr. 9    kvWitilbrWabirgWa_IV_Ԁlgunum,sbr.4.gr.laganr.129/2008,fellurbrott. ! @==!5.gr. r#   100.gr.alagannaorWastsvo,samtfyrirsgn: e =$ @` ` _Afhending_Ԁ_fjrmlafyrirtkis_Ԁtil_brWabirgWastj;rnar_. 0!%   Eigi_fjrmlafyrirtki_ԀYeim_fjrhags_-eWarekstrarerfiWleikumaWlkursutilaWYaWgeti !& ekkistaWiWviWskuldbindingarsnareWauppfylltkrfurumlgmarkeiginfjrgeturstj;rn "' YessuppsitteindmileitaWeftirYvviW_FjrmlaeftirlitiW_ԀaWYaWtakiviWrWumyfirfyrir #i( tkinu._FjrmlaeftirlitiW_ԀskalntafartakaafstWutilslkrarbeiWni.Taki_FjrmlaeftirlitiW_ \$4 ) beiWninatilgreinafellurrgildiumboWstj;rnar_fjrmlafyrirtkisins_ԀogverWurjafnframt '% * ;virkurrtturhluthafaeWa_stofnfjreigenda_ԀtilaWtakakvarWanirummlefniYessgrund %!+ velli_eignarhluta_Ԁsinna.UmleiWskal_FjrmlaeftirlitiW_Ԁskipa_fjrmlafyrirtkinu_Ԁ_brWa &",  birgWastj;rn_ԀYriggjaeWafimmmannasemfereinmeWsmuheimildiraWlgumogeftirsam '`#- _Yykktum&   Yessogstj;rnoghluthafafundureWafundurstofnfjreigendahefWiellahafthendi, ( sbr.Y;4.tlul.2.mgr.101.gr.'(    BrWabirgWastj;rnskalsvoflj;ttsemverWamgeranauWsynlegarrWstafanirtilaWf  yfirsUnyfirfjrhagfjrmlafyrirtkisins.meWanhnrWuryfirfyrirtkinugildasmu a takmarkanirheimildumtilaWbeitafullnustugerWumogWrumYvingunarrrWumgagnvart T, YvogefYaWhefWifengiWheimildtilgreiWslustWvunar.SkalbrWabirgWastj;rnYvaWeins  gerarWstafanirummeirihttarhagsmunifyrirtkisinsaWbrUnanauWsynberitil.    YfirrWumbrWabirgWastj;rnaryfirfjrmlafyrirtkilUkursjlfkrafaYegarliWnireruYrr   mnuWirfrskipunhennarnema:  X  q(#30"i(m"  i(m2#  1  .3  Ԉ0    brWabirgWastj;rnhafiYegarlagtfyrirhraWsd;mkrfuumaWfyrirtkiWverWitekiWtil K #  slitaskv.3.tlul.2.mgr.101.gr.,enhafiYaWveriWgertstendurumboWhennarYartil    afstaWahefurendanlegaveriWtekintilkrfunnar,i(m݌   Ќ  "i(m"  i(m2#  2  .3  Ԉ0    fyrirtkinuhafiveriWveittheimildtilgreiWslustWvunareWatilaWleitanauWasamnings,   enumboWbrWabirgWastj;rnarstendurYYartileinnmnuWurerliWinnfrYvaWYeirri wO  heimildlUkur,eWai(m ݌B  Ќ  "i(m"  i(m!2#  3  .3  Ԉ0    brWabirgWastj;rnhafiWurmeWsamYykkiFjrmlaeftirlitsinshaldiWhluthafafundeWa    fundstofnfjreigendaogfyrirtkinuYarveriWkjrinnUstj;rntilaWleysahanaafh;lmi.i(m!"݌  Ќ    LjkiyfirrWumbrWabirgWastj;rnaryfirfjrmlafyrirtkisjlfkrafameWYvaWstarfstmi {  hennarerendanYessaWYaWhafiveriWtekiWtilslitaskalstarfsleyfiYessafturkallaWY nF YegarhafiYvekkiWurveriWkjrinnUstj;rnskv.3.tlul.3.mgr. 9 @==!6.gr.    101.gr.lagannaorWast,samtfyrirsgn: r @  SkilyrWiogupphafslitameWferWar. e=   BfjrmlafyrirtkisverWurekkitekiWtilgjaldYrotaskiptaeftiralmennumreglum. 0   FjrmlafyrirtkiskaltekiWtilslita:  ! ! q(#33q"i(m"  i(m~'2#  1  .3  Ԉ0    eftirkrfuFjrmlaeftirlitsinshafiYaWafturkallaWstarfsleyfifyrirtkisinseWasynjaW  Yvumfrestskv.4.mgr.86.gr.eWafrestursamkvmtYvkvWierendanYessaW i fyrirtkiWhafiaukiWeigiWfsittframyfirYaWlgmarksemmlterfyrirum84.gr.,i(m~''݌\4 Ќ  "i(m"  i(m)2#  2  .3  Ԉ0    eftirkrfuFjrmlaeftirlitsins,stj;rnarfyrirtkisinseWabrWabirgWastj;rnarefskylter ' aWsltaYvsamkvmtsamYykktumYess,i(m))݌ Ќ  "i(m"  i(mK+2#  3  .3  Ԉ0    eftirkrfustj;rnarfyrirtkisinseWabrWabirgWastj;rnarefYaWgeturekkistaWiWfullum  skilumviWlnardrottnasnaYegarkrfurYeirrafallagjalddagaogekkiverWurtaliW `  sennilegtaWgreiWslurWugleikarYessmunilWahjinnanskammstma,i(mK+x+݌S+! Ќ  "i(m"  i(m-2#  4  .3  Ԉ0    eftirkrfustj;rnarfyrirtkisinsogaWfengnusamYykkiFjrmlaeftirlitsinsefkveWiW " hefurveriWaWsltaYvhluthafafundieWafundistofnfjreigenda,endahafitillagaum # slitveriWsamYykktYarmeWminnst2/3hlutumgreiddraatkvWaogafhluthfumeWa  $ stofnfjreigendumsemrWayfirminnst2/3hlutumYesshlutafjreWastofnfjrsemfariW !W% varmeWatkvWifyrirfundi.i(m--݌J""& Ќ    KrfuumslitfjrmlafyrirtkisskalbeinttilhraWsd;msYvumdmiYarsemYaWyrWi #' s;tteinkamliheimilisvarnarYingisnu.KrafanskalgerWrgarWiogmeWhanafariWfyrir #( d;mieinsogkrfuumgjaldYrotaskipti. $ )   Xegard;msrlausnhefurgengiWumaWfjrmlafyrirtkistekiWtilslitaskiparhraWs v%N!* d;mariYvslitastj;rnsemskulusitjaalltaWfimmmenn.ViWskipunhennartekurhnviW A&"+ Yeimrttindumogskyldumsemstj;rnfyrirtkisinsoghluthafafundureWafundurstofn  '", fjreigendahfWuhendi,sbr.Y;3.mgr.103.gr.AWYvleytisemekkiermltfyrirannan '#- veglgumYessumgildareglurumskiptastj;raviWgjaldYrotaskiptiumslitastj;rn,strf ( hennarogYmennsemeigastihenni.    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ViWslitfjrmlafyrirtkisgildasmureglurogviWgjaldYrotaskiptiumgagnkvma    samningaYessogkrfurhendurYvaWWruleytienYvaWd;msrskurWurumaWYaWs   tekiWtilslitaleiWirekkisjlfkrafatilYessaWkrfurhendurYvfalligjalddaga. wO    XegarfjrmlafyrirtkihefurveriWskipuWslitastj;rnskalhntafarlaustgefatogfbirta B  LgbirtingablaWiinnkllunvegnaslitanna.Umefniinnkllunar,krfulUsingarfrestogtil    kynningareWaauglUsingarvegnaerlendrakrfuhafaskalbeittsmureglumogviWgjald   Yrotaskipti. {    ViWslitfjrmlafyrirtkisgildasmureglurogumrtthWkrafnahendurYrotabi,en nF Y;skulukrfuruminnstWursamkvmtlgumuminnstWutryggingarogtryggingakerfi 9 fyrirfjrfestajafnframtteljasttilkrafnasemnj;tartthWarskv.1.og2.mgr.112.gr.laga  umgjaldYrotaskiptio.fl.AWYvleytisemrtthWkrafnageturrWistsamkvmtYeimlgum  afYeimtmasemrskurWurerkveWinnuppumaWbstekiWtilgjaldYrotaskiptaskalmiWa r samahttviWrskurWumaWfjrmlafyrirtkistekiWtilslita. e=   kvWiXVIII.kaflaog5.YttarlagaumgjaldYrotaskiptio.fl.gildaummeWferWkrafna 0 hendurfjrmlafyrirtkiviWslitYess,YarmeWalumhrifYessaWkrfusekkilUst,en  fundirslitastj;rnartilaWfjallaumviWurkenningulUstrakrafanefnastkrfuhafafundir.Telji  slitastj;rnviWlokkrfulUsingarfrestsaWlkursutilaWeignirfyrirtkisinsngiaWfullu i fyrirskuldumYesserhenniaWsvostdduekkiskyltaWtakaafstWutilYesshvareinstakar \4 krfurkunniaWstandarttindarW. '   XegarkrfulUsingarfresturerendaskalslitastj;rnleggjamathvorthorfursuaW  eignirfjrmlafyrirtkisngitilaWstandaviWskuldbindingarYess.SkUrslaumYettamat  skallgWframogkynntfyrstakrfuhafafundieftirlokkrfulUsingarfrests. `    AWloknumfyrstakrfuhafafundieftirlokkrfulUsingarfrestserslitastj;rnheimilteinu S+! lagieWamrguaWgreiWaviWurkenndarkrfuraWhlutaeWaaWfulluaWYvmarkisemtryggt " eraWeignirfjrmlafyrirtkisinshrkkvitilaWminnstakostijafnhrrargreiWsluallraannarra # krafnasemstandaeinsrttindarWogekkihefurendanlegaveriWhafnaWviWslitin.Xessskal  $ YgttaWallirkrfuhafarsemfarameWviWurkenndarkrfursmustWurttindarWfi !W% greiWslusamatma,enfrYvmY;vkjameWsamYykkiYeirrasemekkifgreitteWa J""& samkvmtkvrWunslitastj;rnarefkrfuhafibUWsttilaWgefaeftirkrfusnagegngreiWslu #' hennaraWhluta,semvstmteljaaWslgriaWtiltluenaWrirjafnstWirkrfuhafarmunu #( fsWaristigum,YarmeWalaWteknutillititilYesshvortkrfurYeirraberivextiframaW $ ) greiWslu. v%N!*   A&"+ @==!&   8.gr. (   103.gr.lagannaorWastsvo,samtfyrirsgn:  @ RWstfunhagsmunafjrmlafyrirtkiso.fl.    ViWslitfjrmlafyrirtkisrWstafarslitastj;rnhagsmunumYesseftirsmureglumog a gildaumbstj;rnskiptastj;raviWgjaldYrot'(FaskiptimeWYeimfrvikumsemleiWirafkvW T, umYessarargreinar.RsigreiningurumslkarrWstafanirskalleystrhonumeftirfyrir  mlumlagaumgjaldYrotaskiptio.fl.    Slitastj;rnskalhafaaWmarkmiWiaWfsemmestfyrireignirfjrmlafyrirtkis,Yar   meWalmeWYvaWbWaeftirYrfumefndatmatistandandikrfumYessfremurenaWkoma  X YeimfyrrverW,nemasUntmegiteljaaWhagsmunirkrfuhafaogeftiratvikumhluthafaeWa K #  stofnfjreigendasumeiriafYvaWrWstafaslkumrttindumfyrristigumtilaWljkamegi    slitameWferW.0Yessumtilgangierslitastj;rnheimiltaWvirWaaWvettugilyktunkrfuhafa    fundarsemhntelurandstWaYessumarkmiWi.     Slitastj;rnskalboWatilkrfuhafafundarsamaskyniogskiptastj;riheldurskiptafundi wO  umbstj;rnviWgjaldYrotaskipti.Hafislitastj;rnkomistaWYeirriniWurstWuskUrsluskv. B  5.mgr.102.gr.aWhorfursuaWeignirfjrmlafyrirtkismuningjafyrirskuldbindingum    Yessskalslitastj;rnsamhliWakrfuhafafundumefnatilfundameWhluthfumeWastofnfjr   eigendumtilaWkannahugYeirraumrWstfunhagsmunaYess. {    EfekkiersUntaWeignirfjrmlafyrirtkismuningjatilaWefnaskuldbindingarYessaW nF fullumkrefjastriftunarrWstfunumYesseftirsmureglumoggildaumriftunrWstafana 9 YrotamannsviWgjaldYrotaskipti.  @==!&  9.gr. r   eftir103.gr.lagannakemurnUgrein,103.gr.a,svohlj;Wandi,samtfyrirsgn: e= @11LokslitameWferWar. 0   Hafislitastj;rnlokiWgreiWsluallraviWurkenndrakrafnahendurfjrmlafyrirtkiogeftir  atvikumtekiWfrftilgreiWslukrafnasem'PԀgreiningurstendurumogkomiWeignumYess  eftirYrfumverWlUkurhnslitameWferWmeWYvannaWhvort: i ! ! q(#33q"i(m"  i(m&S2#  1  .3  Ԉ0    aWltafyrirtkiWafturhendurhluthafaeWastofnfjreigendaeffundurYeirrasemslita \4 stj;rnhefurboWaWtilhefursamYykktmeWatkvWumYeirrasemrWayfiraWminnsta ' kosti2/3hlutumhlutafjreWastofnfjraWfyrirtkiWtakiuppstarfseminUogkjrin  hefurveriWnUstj;rntilaWtakaviWYvrhndumslitastj;rnar,endahafiFjrmlaeftir  litiWveittsamYykkisitttilYessogfyrirtkiWfullngirWrumskilyrWumlagatilaWhefja `  afturstarfsemi,eWai(m&SSS݌S+! Ќ  "i(m"  i(mV2#  2  .3  Ԉ0    aWgreiWahluthfumeWastofnfjreigendumteignarhlutYeirraafeftirstWvumeigna " samkvmtfrumvarpitilthlutunarsemgertskaleftirkvWumXXII.kaflaog5.Yttar # lagaumgjaldYrotaskiptio.fl.,ensumsparisj;WaWrWaskalY;eignum,semstanda  $ eftiraWlokinnigreiWslustofnfjrhluta,variWeftirsamYykktumhansoger;heimiltaW !W% rWstafaYeimtilstofnfjreigenda,sbr.4.mgr.63.gr.i(mVV݌J""& Ќ    LjkamslitameWferWsamkvmtYvsemsegir1.tlul.1.mgr.Y;ttekkislokiW #' greiWsluallraviWurkenndrakrafnaefYeirkrfuhafarsemhafaekkiennfengiWfullnustusam #( YykkjaYaW. $ )   NgieignirfjrmlafyrirtkisekkitilfullrargreiWslukrafnasemekkihefurendanlega v%N!* veriWhafnaWviWslitameWferWgeturslitastj;rnYegarhntelurtmabrtleitaWnauWasamnings A&"+ tilaWljkahenni.Skalslitastj;rnYgerafrumvarpaWnauWasamningieftirreglum36.gr.  '", lagaumgjaldYrotaskiptio.fl.ogboWatilkrfuhafafundartilaWberaYaWundiratkvWi.Eftir '#- YvsemttgeturviWfaranauWasamningsumleitaniraWWruleytieftirkvWum2.mgr.149. 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NliggurfyriraWeignirfjrmlafyrirtkisngiekkitilaWstandaaWfulluviWskuldbind  ingarYessogslitastj;rntelursUntaWekkiverWiforsendurtilaWleitanauWasamningsskv.3.   mgr.eWafrumvarpaWhonumhefurekkifengistsamYykkteWahafnaWhefurveriWkrfuum  X staWfestinguhansogskalYslitastj;rnkrefjastYessfyrirhraWsd;mi,YarsemhnvarskipuW K #  tilstarfa,aWbfyrirtkisinsverWitekiWtilgjaldYrotaskipta.XaWsamageturkrfuhafigert    efkrafahanshefurveriWviWurkenndviWslitameWferWogannaWhvorthafanauWa    samningsumleitanirslitastj;rnarekkiboriWrangureWahannsUnirframaWekkisu   lagaskilyrWitilaWleitanauWasamningseWasfjldikrfuhafasandvgurhonumaWtilokaW wO  saWtekistgetiaWkomahonumframmiWaWviWfyrirliggjandiupplUsingarumfjrhagfyrir B  tkisins.TilaWhafaslkakrfuuppiverWurY;krfuhafiaWsUnaframaWhannhafilg    varWahagsmuniafYvaWkomaframgjaldYrotaskiptumfremurenaWfyrirtkiverWifram   slitameWferW. {    SbfjrmlafyrirtkistekiWtilgjaldYrotaskiptaskalYaWstanda;raskaWsemgerthefur nF veriWviWslitameWferWvarWandikrfurhendurfyrirtkinu,YarmeWalinnklluntilkrfu 9 hafaogmeWferWlUstrakrafna,enskiptastj;riskalfbirtaauglUsinguLgbirtingablaWium  aWbiWhafiveriWtekiWtilgjaldYrotaskipta.UmgjaldYrotaskiptinferannarseftiralmennum  reglumaWWruleytienYvaWkvWi2.mgr.103.gr.gildaYaraWbreyttubreytanda,auk r Yesssemsdagursemd;msrlausngekkumaWfjrmlafyrirtkiWvritekiWtilslitaskal e= viWgjaldYrotaskiptinsvaraaWYvervarWarrttarhriftilYessdagssemrskurWurgekkum 0 Yau.  @!10.gr. i   LgYessiWlastYegargildi. \4   XrttfyrirkvWialiWar3.gr.og4.gr.lagaYessaraskulu3.mgr.98.gr.laganr. ' 161/2002,sbr.2.gr.laganr.129/2008,ogkvWitilbrWabirgWaIVlgumnr.161/2002,  sbr.4.gr.laganr.129/2008,gildaframupphaflegrimyndgagnvartfjrmlafyrirtkjum  semnj;taheimildartilgreiWslustWvunarviWgildistkuYessaralaga,YarmeWalumfram `  lenginguheimildartilgreiWslustWvunar. S+! @!11.gr. #   ViWgildistkulagaYessarafellurfyrrimlsgreinkvWistilbrWabirgWalgumnr.  $ 129/2008brott. !W% @c c  kvWitilbrWabirgWa. #' @#I. #(    HafiFjrmlaeftirlitiWfyrirgildistkulagaYessaraskipaWfjrmlafyrirtkiskilanefnd $ ) grundvelli5.gr.laganr.125/2008oghnerennaWstrfum,enfyrirtkiWhefurekki v%N!* fengiWheimildtilgreiWslustWvunar,skalskilanefndinuppfrYvsjlfkrafaverWa A&"+ brWabirgWastj;rnfyrirtkisinsskilningi100.gr.a,sbr.5.gr.lagaYessara.  '",  '#- @# II.  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A&"+    '", &   @ AthugasemdirviWeinstakargreinarfrumvarpsins. ( @ Um1.gr.    0greininnierulagWartilbreytingar9.gr.lagaumfjrmlafyrirtki,enYarerkveWiW  umafturkllunstarfsleyfisfjrmlafyrirtkja.kvWinuvarbreyttmeWlgumnr.129/2008 a YannvegaWlgfestvarheimildfyrirskiptastj;raYrotabsfjrmlafyrirtkis,meWsam T, YykkiogundireftirlitiFjrmlaeftirlitsins,tilaWannastframtilteknaleyfisbundnastarfsemi  fjrmlafyrirtkisYrttfyrirafturkllunstarfsleyfisYesssamhliWakrfuumgjaldYrotaskipti.  HrerlagttilaWkvWiWverWivkkaWtYannigaWFjrmlaeftirlitinuverWieinnigheimilt   aWveitatakmarkaWstarfsleyfitilfjrmlafyrirtkisYarsembrWabirgWastj;rnhefurveriW  X skipuW.Xertilvsunslitastj;rnfjrmlafyrirtkisbttinnkvWiWsamrmiviWaWrar K #  breytingarsemlagWarerutilfrumvarpinu.    @ Um2.gr.   ' (  BreytinginernauWsynlegvegnaYeirrabreytingasemlagWarerutilXII.kaflalaganna. wO  @ Um3.gr.      LagWarerutiltvYttarbreytingar98.gr.laganna;bWumtilvikumerulagWartil   breytingarkvWumsemlgfestvorumeWlgumnr.129/2008. {    0fyrstalagierlagttilaWgerWverWibreyting3.mgr.98.gr.lagannaYessefnisaWfelldar nF verWibrottsrstakarreglurumlengdgreiWslustWvunarfjrmlafyrirtkja,enmeWlgumnr. 9 129/2008varlgfestaWgreiWslustWvunfjrmlafyrirtkjagtivaraWalltaW24mnuWi  frYvYinghaldiYegarheimildtilgreiWslustWvunarvarveitt.framergertrWfyriraW  mlsgreininniverWireglurumfundarboWskv.2.mgr.13.gr.og5.mgr.17.gr.lagaum r gjaldYrotaskiptio.fl.ogeruekkilagWartilbreytingarYeimreglum. e=   0WrulagierlagttilaWkvWi4.,5.og6.mgr.98.gr.verWifelldbrott.04.mgr.er 0 kveWiWumaWaWstoWarmaWurviWgreiWslustWvunskuliekkiveraskaWab;taskyldurvegna  kvarWanaogaWgerWasinnasemaWstoWarmaWurnemaumsaWrWabrotafsetningieWa  st;rkostlegugleysi.05.mgr.erkveWiWumaWd;msmlverWialmenntekkihfWaWgegn i fjrmlafyrirtkimeWangreiWslustWvunYessstendurog6.mgr.erkveWiWumYaWaW \4 hafid;msmlveriWhfWaWgegnfjrmlafyrirtkisemsWarfrheimildtilgreiWslu ' stWvunarsalmennareglansaWmeWferWYessverWiekkiframhaldiWmeWangreiWslu  stWvunstendur.  @ Um4.gr. S+!   LagtertilaWkvWiIVtilbrWabirgWa,semlgfestvarmeWlgumnr.129/2008,verWi " felltbrott,enkvWinuerkveWiWumaWfjrmlafyrirtkiskulifheimildtilgreiWslu # stWvunarntillitstilkvWa4.og6.tlul.2.mgr.12.gr.lagaumgjaldYrotaskiptio.fl.  $ @ Um5.gr. J""&   0YessarigreinerlagttilaWgerWarverWibreytingar100.gr.angildandilgum.0raun #' erumnUjagreinaWrWa,enlagtertilaWngildandi100gr.averWiaWhlutanuminrgildi, #( enYaWsemeftirmunstandaafhenni,effrumvarpYettaverWuraWlgum,verWifrtkvWi $ ) tilbrWabirgWa. v%N!*   0greininnierureglurumheimildFjrmlaeftirlitsinstilaWskipafjrmlafyrirtki,sem A&"+ eftirYvleitar,brWabirgWastj;rn.BrWabirgWastj;rner,einsognafniWbendirtil,tmabundiW  '", stand.0greininniermltfyrirumskipanbrWabirgWastj;rnarogumrttarhrifYessfyrir '#- hluthafaeWastofnfjreigenduraWbrWabirgWastj;rnerskipuW.FellurYrgildiumboW ( stj;rnarfjrmlafyrirtkisinsogjafnframtverWur;virkurrtturhluthafaeWastofnfjreigenda  tilaWtakakvarWanirummlefniYessgrundvellieignarhlutasinna.Xermltfyrirum  skyldurbrWabirgWastj;rnarogstWuhennar.MstuttumlisegjaaWmeWanbrWabirgWa a stj;rnfjrmlafyrirtkisstarfarsstaWahennarummargtlkstWustj;rnar(oghluthafa T, fundar)flagisemfengiWhefurgreiWslustWvun.    EinsogWursegirerskipunbrWabirgWastj;rnarfjrmlafyrirtkitmabundinrWstfun.  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J""&   0WrulagifellurrgildiumboWstj;rnarfjrmlafyrirtkis.SlktersjlfgefiWYarsemnU #' stj;rnmeWmunrUmriheimildirkemurhennarstaWogtekuryfirrWYess. #(   0YriWjalagiverWur;virkurrtturhluthafa(stofnfjreigenda)tilYessaWtakakvarWanir $ ) ummlefniYessgrundvellieignarhlutasinna.X;ttYaWsUnistalvarlegtinngriphagsmuni v%N!* hluthafaogstofnfjreigendaaWsviptaYrttisnumtilkvarWanagrundvellieignarhluta A&"+ sinnaoguppgetikomiWspurningarumhvortslktsrugglegasamrUmanlegtreglumum  '", verndeignarrttar72.gr.stj;rnarskrrinnar,verWuraWhafahugaaWYettaerafleiWingYess '#- aWstj;rnfjrmlafyrirtkis,semhluthafareWastofnfjreigendurhafakosiW,;skareftiryfir ( tkuFjrmlaeftirlitsinsogYarmeWskipunbrWabirgWastj;rnarbeinuframhaldi.Hafa  verWurhugaaWYegarhrerkomiWsgueruaWstWurYannigaWstj;rnfjrmlafyrirtkis  teluraWlkursutilaWYaWgetiekkistaWiWviWskuldbindingarsnareWauppfylltkrfurum a lgmarkeiginfjr.Erlj;staWstj;rnfjrmlafyrirtkismunekkiberaslka;skframviWFjr T, mlaeftirlitiWnemahnteljiaWYaWs;hjkvmilegt.SYaWmatFjrmlaeftirlitsinsaW  aWrirkostirsustWunniyrWislkribeiWnivntanlegahafnaW.XverWureinnigaWhafa  hugaaWviWYraWstWuraWfjrmlafyrirtkigeturekkistaWiWviWskuldbindingarsnarviW   krfuhafaeWauppfylltkrfurumeigiWf,eruhagsmunireigenda,Y.e.hluthafaeWastofn  X fjreigenda,almenntuppurniraWmestu.HinireiginlegueigendahagsmunireruliWnirundir K #  lokenvgiannarrahagsmuna,Y.e.hagsmunakrfuhafaoghinsopinberasumumtilvikum,    orWniryfirgnfandi.LoksverWuraWhafahugaaWeingnguerumaWrWatmabundiW    stand,semskapaWermeWYeirriskipansemlgWertilYessarigrein.XessskalgetiWaW   hiniropinberuhagsmunirfelastfyrstogfremstYvaWfjrmlafyrirtkivlayfirleittum wO  fjrmunieinstaklingaogfyrirtkja.XauYurfastarfsleyfistj;rnvalda(Fjrmlaeftirlitsins) B  ogfallYeirrageturhaftmikilhriffjrhagslegastWuYessaraaWilaogYj;WflagiWheild    sinni.XaWermikilvgtaWunntsviWsrstkfjrhagsvandrWifjrmlafyrirtkjaaWgrpa   innstarfsemiYeirra,ekkissttilYessaWtryggjahagsmuniviWskiptamannaYeirra. {    02.mgr.erukvWiumfyrstuverkbrWabirgWastj;rnar.EinsogWurergetiWberhenni nF fyrstaWgerarWstafanirtilYessaWnyfirsUnyfirfjrhagfjrmlafyrirtkis.TilYessYarf 9 hnrWrmogstarfsfriW.TilaWtryggjaYaWermltfyrirumaWfjrmlafyrirtkinj;tismu  stWuaWYessuleytiogefYaWhefWifengiWheimildtilgreiWslustWvunar.VerWurYvekki  unntaWbeitafullnustugerWumogWrumYvingunarrrWumgagnvartfyrirtkinu.Gildaum r YessastWureglur22.gr.lagaumgjaldYrotaskiptio.fl.,nr.21/1991.XaWkvWikemurekki e= vegfyriraWkrfuhafareWaaWrirleitirttarsnsmeWYvaWhfWad;msmlhendurfjr 0 mlafyrirtki,helduraWeinsaWekkierunntaWkomaframfullnustugerWumogWrumYving  unarrrWumgegnYv.LagtertilaWheimildirbrWabirgWastj;rnartilYessaWgerarW  stafanirummeirihttarhagsmunisutakmarkaWarviWaWbrUnanauWsynberitilYeirra.Ekki i Yykirhinnb;ginnfrtaWbindahendurbrWabirgWastj;rnarmeWsamahttioggerter \4 19.!21.gr.laganr.21/1991,t.d.vegnainnstWueigenda. '   03.mgr.erukvWiumlokyfirrWabrWabirgWastj;rnar.HefurWurveriWrakiWaWYaW  getigerstmeWfernumhttiogvsasttilYess.XessarleiWirfelasr,aWannaWhvortfhlut  hafar(stofnfjreigendur)fjrmlafyrirtkitilumrWanUeWaYaWertekiWtilslitameWferWar, `  eftiratvikumaWundangenginniheimildtilgreiWslustWvunar. S+! @ Um6.gr. #   XessarigreinertlaWaWkomastaW101.,102.og103.gr.gildandilgum.01.mgr.  $ segiraWbfjrmlafyrirtkisverWiekkitekiWtilgjaldYrotaskiptaeftiralmennumreglumog !W% erYvlagttilaWbeittverWiumYettasrstkumreglum.ErYettasamrmiviW1.mgr.101. J""& gr.gildandilaga.XettabreytirYvY;ekkiaWUmsumkvWumgjaldYrotaskiptalagaverWur #' beittumslitameWferWinaeinsogsWarverWurgetiW.ViWYaWermiWaWaWfjrmlafyrirtki #( verWislitiWmeWYeimhtti,semfrumvarpinugreinir,ogaWrttindikrfuhafaogmgu $ ) leikarYeirratilYessaWleitarlausnard;mst;laumgreiningsefni,semrsakunnaviWslita v%N!* meWferWinaverWitryggWir.0greininniermltfyrirumskilyrWiYessaWfjrmlafyrirtki A&"+  verWitekiWtilslitameWferWar,hvertskulibeinakrfuumslit,hversefniskrafanskulivera,  '", skipun& a  slitastj;rnar,meginreglurumstWuhennarogumstWuhluthafaogstofnfjreigenda ( oghvernigfrestdagurskulikveWinn.  'a(  02.mgr.ermltfyrirumskilyrWiYessaWfjrmlafyrirtkiverWitekiWtilslitameWferWar.  GeturYaWgersteftirkrfuFjrmlaeftirlitsins,krfustj;rnarfyrirtkisinseWakrfubrWa a birgWastj;rnarengerterrWfyrirUmsumblbrigWumYessuefni.01.tlul.ermltfyrirum T, aWFjrmlaeftirlitiWgetikrafistslitafjrmlafyrirtkiviWtilteknarstWur.kvWiYetta  ersamaefnisog1.tlul.2.mgr.101.gr.gildandilaga.02.tlul.ermltfyrirumaWFjr  mlaeftirlitiW,stj;rnfjrmlafyrirtkiseWabrWabirgWastj;rnYessgetikrafistslita,efYaW   erskyltsamkvmtsamYykktumYess.SlkkvWigetabWilotiWaWfjrhagfyrirtkisins  X ogWrumaWstWum,fyrstogfremstafstWuhluthafa(stofnfjreigenda).03.tlul.erkveWiW K #  umaWsltaberifjrmlafyrirtkieftirkrfustj;rnarfyrirtkiseWabrWabirgWastj;rnarviW    smuaWstWurogb;khaldsskyldumaWilaerskyltaW;skaeftiraWbhansverWitekiWtil    gjaldYrotaskiptaskv.2.mgr.,sbr.1.mgr.,64.gr.laganr.21/1991,enYarergertrWfyriraW   skuldarikrefjistaWbsittverWitekiWtilgjaldYrotaskiptaefhanngeturekkistaWiWfullum wO  skilumviWlnardrottnasnaYegarkrfurYeirrafallagjalddagaogekkiverWitaliWsennilegt B  aWgreiWslurWugleikarhansmunilWahjinnanskammstma.04.tlul.erlagttilaWtaka    berifjrmlafyrirtkitilslitaeftirkrfustj;rnarYessogaWfengnusamYykkiFjrmlaeftir   litsinseftiltekinnmeirihlutihluthafa(stofnfjreigenda)hefursamYykkttillguumslit. {  ReglaYessatluliWarerhliWstWngildandi3.tlul.2.mgr.og4.mgr.101.gr.gildandi nF lgumogYarfnastYvekkiskUringahr. 9 & a   03.mgr.erukvWiumkrfuumslit,hvertbeinaskulihennioghvertefnihennarskuli  vera.TillgurfrumvarpsinsaWYessuleytieruefnislegahliWstWar1.og2.mgr.102.gr.gild  'a$andilaga,Y.e.umYaWhverteigiaWbeinakrfunni,enYaWertilhraWsd;msYvumdmi r YarsemfjrmlafyrirtkiyrWis;tteinkamliheimilisvarnarYingisnu.Erugildandireglur e= ;Yarflegafl;knarumYettaefni.XerlagttilaWkrafaumslitskuliefnislegargarWigerW 0 einsogkrafaumgjaldYrotaskipti.ErmiWaWviWaWreglur7.gr.,sbr.66.gr.laganr.21/1991  gildiumefnikrfunnarogYauggnsemhenniskulufylgja.XerlagttilaWmltverWifyrir  umaWfariWskulimeWkrfunafyrird;mieinsogkrfuumgjaldYrotaskipti.0Yessufelstt.d. i aWreglur8.gr.laganr.21/1991munugildaummeWferWkrfunnarogkvWiXI.kafla \4 YeirralagaeftirYvsemviWgeturtt.HraWsd;maritekuraWlokumafstWutilkrfunnar ' meWrskurWi.XeimrskurWimskv.179.gr.laganr.21/1991skj;tatilHstarttarmeW  kru.    04.mgr.erlagttilaWkveWiWverWiumaWhraWsd;mariskipifjrmlafyrirtkislita `  stj;rnogaWhenniskulisitjaalltaWfimmmenn,eftirYvsemnauWsynlegtertaliW.0minni S+! fjrmlafyrirtkjumstuvntanlegaYrrslitastj;rn,enfimmhinumstrri.Slitastj;rn " tekurviWrWumfjrmlafyrirtkisoghefursmurttindiogskyldurogstj;rnfyrirtkisins # oghluthafafundur(fundurstofnfjreigenda)hfWuhendi.FrYversundantekninggerW,  $ aWefslitastj;rnkemstaWYeirriniWurstWuaWhorfursuaWeignirfjrmlafyrirtkismuni !W% ngjafyrirskuldbindingumYessYberslitastj;rnaWleitaafstWuhluthafa(stofnfjreigenda) J""& tilrWstafanahagsmunumfyrirtkisinssamhliWaYvsemhngefurkrfuhfumkostaW #' ltalj;safstWutilYessakrfuhafafundum.XessihtturereWlilegurYarsemeigenda #( hagsmunirhluthafa(stofnfjreigenda)eruvirkirefsUntYykiraWeignirfjrmlafyrirtkiseru $ ) meirienskuldir.XerlagttilaWsmureglurgildiumslitastj;rn,strfhennarogYmenn v%N!* semeigastihennioggildaumskiptastj;rasamkvmtlgumnr.21/1991.0YvfelstmeW A&"+ alannarsaWumhfiYeirrasemskipaWireruslitastj;rngildakvWi75.gr.laganr.21/  '", 1991,svoognnurkvWiXIII.kaflalaganna.kvWilagannaumskiptastj;raeruYraut '#- reyndoghafaalmenntgefistvel.XaWeyWirrttar;vissuumstWuogheimildirslitastj;rnar ( aWbindaYessiatriWiviWlagareglurumskiptastj;ra.    05.mgr.erutillguraWreglumumkvrWunfrestdags.LgWertilsmeginreglaaWum  kvrWunfrestdagsgildireglurlaganr.21/1991,sbr.einkum2.gr.Yeirra,enfrYveruY; a Yrjfrvik.0fyrstalagiyrWifrestdagurmiWaWurviWYaWtmamarkerFjrmlaeftirlitiWskipar T, fjrmlafyrirtkibrWabirgWastj;rnsamkvmtYvsemmlterfyrirum5.gr.frumvarps  Yessa.0WrulagiyrWirfrestdagur,svosemgerter2.mgr.103.gr.gildandilaga,miWaWur  viWYanndagerFjrmlaeftirlitiWhefurveittfjrmlafyrirtkifrestskv.4.mgr.86.gr.lag   annaogYriWjalagimiWastfrestdagurviWYanndagerhraWsd;miberstkrafaumslitskv.  X 2.mgr.YessarargreinareffrestdagurhefurekkiorWiWfyrrsamkvmtWrumreglumfrum K #  varpsins.    @ Um7.gr.     0YessarigreinerutillguraWreglumummeWferWkrafnao.fl.,engildandilgumeraW wO  finna1.mgr.103.gr.tilvsuntilYessaW?almennarreglurlagaumgjaldYrotaskiptio.fl.  B  gildieftirYvsemviWgeturttum?skiptibifjrmlafyrirtkis .0Yessarigreinerlagttil    aWumgagnkvmasamningaogmeWferWkrafnahendurfjrmlafyrirtkiviWslitYessgildi   smuregluroggildaumYaWsamkvmtlgumnr.21/1991.X;erugerWartillgurumUmis {  frvikfrYeimreglum.MeWYeimreglumerleitastviWaWtakatillittilhinnasrstkuaW nF stWnasemviWeigaYegarfjrmlafyrirtkierslitiW,t.d.eruslitastj;rnveittarsrstakar 9 heimildirtilYessaWgreiWa,meWYeimhttisemlUster,krfuraWloknumfyrstakrfuhafa  fundieftirlokkrfulUsingarfrests.GeturveriWYUWingarmikiWfyrirfjrmlafyrirtkiaWljka  viWgreiWslurtiltilgreindrakrfuhafaeWah;paYeirra.ErYettaekkisstmikilvgtYegartekiW r ertillittilYessaWslitinsjlfgetatekiWlangantma,semstundumgeturveriWYguhags e= munakrfuhafa.GerterrWfyriraWslitastj;rngefikrfuhfumrkummlikostYvaW 0 komameWsj;narmiWsn.Fundirsemslitastj;rnheldurYessuskyninefnastkrfuhafafundir.  StaWaslitastj;rnarersambrilegstWuskiptastj;rasamkvmtlgumnr.21/1991,enYv  felstaWkrfuhafafundurgeturekkigefiWslitastj;rnfyrirmliumrWstafanir.Slitastj;rn i tekurkvarWanirsemhntelurrttarYguhagsmunafjrmlafyrirtkis.OftastyrWuYaW \4 kvarWanirYguhagsmunakrfuhafa,enslkterY;ekkialgilt.EfkrfuhafarteljaaWslita ' stj;rnheildeWaeinstakirmennhennisinniekkiskyldumsnumeWabrj;tirttYeim  stendurYeimopiWaWneytaYeirrarrWasemgreinir76.gr.laganr.21/1991,Y.e.aWbera  siguppviWhraWsd;marameWYeimhttisemYarergreint.SlktgeturendaWmeWYvaW `  hraWsd;marivkislitastj;rneWaeinstkummnnumrhennimeWrskurWiogskipiY S+! nUjanhanseWaYeirrastaW. "   XessbereinnigaWgetaaWsrreglurlgumkunnaaWleiWatilannarrarniWurstWuenhinar # almennarreglurlaganr.21/1991miWaaW.Mhrt.d.nefnaUmiskvWilagaumfjrhags  $ legartryggingarrWstafanir,nr.46/2005,lagaumryggigreiWslufyrirmlagreiWslukerfum, !W% nr.90/1999,ogV.kaflalagaumverWbrfaviWskipti,nr.108/2007.LgskUringarreglur J""& mundualmenntleiWatilYeirrarniWurstWuaWsrreglurnaryrWutaldargildaframarhinum #' almennureglum,enY;verWuraWmetahverteinstakttilvikogtakaafstWutilYesshvaWa #( rttarheimildgildiumrlausnYessoghvernighennieigiaWbeita. $ )   01.mgr.er,einsogfyrrgreinir,lagttilaWsmureglurogeraWfinnalgumnr.21/1991 v%N!* gildiumgagnkvmasamningafjrmlafyrirtkisogkrfurhendurYvaWWruleyti.GerW A&"+ ertillagaummikilvgtfrvikfrYessumreglum,Y.e.aWrskurWurhraWsd;maraumslit  '", fjrmlafyrirtkisleiWiekkisjlfkrafatilYessaWkrfurhendurYvfalligjalddaga. '#- stWaYessafrviksersaWtilslitameWferWargeturkomiWY;ttflagsekkiYannigstatt ( fjrhagslegaaWeignirYesssuminnienskuldirogYvekkitilokaWaWstarfsemiYessverWi  framhaldiWmeWanslitameWferWstendur.hinnb;ginnberaWhafahugaaWYessiregla  breytirekkikvWum99.gr.laganr.21/1991umaWheildarfjrhWeinstakrakrafnaskuli a miWastviWYanntmasemfyrirtkiertekiWtilslitameWferWarog114.gr.smulagaumaW T, krfurumvexti,verWbtur,gengismunogkostnaWafinnheimtukrfu,semfallatileftirupp  hafslitameWferWar,skulistandaaWbakiWrumkrfum.    02.mgr.erlagttilaWupphafsrWstafanirslitastj;rnarverWiaWgefatogfbirtainnkllun   vegnaslitanna.LagtertilaWumYettagildismureglurogeraWfinnalgumnr.21/1991.  X 0Yvfelst,sbr.86.gr.Yeirralaga,aWsendaYarfllumerlendumkrfuhfum,semfjrmla K #  fyrirtkiveithvarerumeWheimili,tilkynninguumslitinoginnkllunogbirtaauglUsingu    eftaliWeraWkrfuhafarsuerlendis,enekkiervitaWhvarYeirerueWahvernigverWinWtil    Yeirra.:hjkvmilegteraWhafaYennanhtt,Y;ttlj;stsaWstundumgetifjldierlendra   krfuhafaskipthundruWumYsunda.stWurnarerubWiYraWinnkllun,einsoghrum wO  rWir,hefurYaWsemnefnter?prklusiv hrif,sbr.118.gr.laganr.21/1991,Y.e.efkrfu B  erekkilUstinnankrfulUsingarfrestskemurhnekkitillitaviWslitinogoftastYUWirYaW    aWkrfuhafinnglatarllummguleikumaWffullnustuhennarheildeWaaWhlutaaf   eignumfjrmlafyrirtkis.AukYessmundinnurreglafelasrbrotjafnfrWigarW {  erlendrakrfuhafa,enslktfribgaviWeittYeirrameginsj;narmiWasemtilskipun nF 2001/24/EBerreist.XverWurekkisWaWYaWsviWurhlutameirafyrirfjrmlafyrirtki 9 aWannastsendinguslkrartilkynningaruminnkllunennnurfyrirtkisemhafamikinn  fjldaviWskiptamannaerlendis.Umefniinnkllunarogfrestigildasmuregluroglgum  nr.21/1991ogYarfnastYaWekkiskUringar. r   03.mgr.erlagttilaWumrtthWkrafna,entilYessatriWisYarfslitastj;rnaWtakaafstWu, e= gildismureglurogumkrfurhendurYrotabi,sbr.XVII.kaflalaganr.21/1991.TekiW 0 erY;framaWkrfuruminnstWursamkvmtlgumuminnstWutryggingarogtrygginga  kerfifyrirfjrfesta,nr.98/1999,teljistjafnframttilkrafnasemnj;tartthWarskv.1.og2.  mgr.112.gr.laganr.21/1991.ErYettasamrmiviWYrbreytingarreglumumrtt i indarW,semgerWarvorumeW6.gr.laganr.125/2008.AWWruleytiYarfnastmlsgreinin \4 ekkiskUringa. '   04.mgr.erlagttilaWtiltekinkvWilaganr.21/1991gildiummeWferWkrafnahendur  fjrmlafyrirtkiviWslitYess.0YessufelstaWd;msmlverWurekkihfWaWhendur  fjrmlafyrirtki,semertilslitameWferWar,heldurberYeimsemtelursigeigakrfueWaaWra `  hagsmuniaWlUsaYeirrikrfusinniogunihannekkiYeirriafstWusemslitastj;rntekurtil S+! krfunnareWahagsmunannageturhannboriWYkrfuundirhraWsd;maraogsWanskotiW " rskurWihraWsd;maratilHstarttareftirreglumlaganr.21/1991.ErmikilvgtaWrttaW # saWrtturkrfuhafatilaWleitarlausnard;mst;laumkrfusnaogaWrahagsmuni  $ hendurfjrmlafyrirtkiertryggWurmeWsamahttiogrtturYeirrasemteljasigeigakrfu !W% hendurYrotabi.Einnigerlagttil,einsogWurgreinir,aWsreglagildiaWskrfuekki J""& lUstinnankrfulUsingarfrestskomihnekkitillitaviWgreiWslukrafnaviWslitameWferWina. #' 05.mgr.segiraWYegarkrfulUsingarfrestursendaskulislitastj;rnleggjamathvort #( horfursuaWeignirfjrmlafyrirtkisngitilaWstandaviWskuldbindingarYess.Skal $ ) skUrslaumYettamatlgWframogkynntfyrstakrfuhafafundieftirlokkrfulUsingarfrests. v%N!* kvWiYettaernauWsynlegtvegnahagsmunahluthafaeWastofnfjreigenda,sbr.nnar3. A&"+  mgr.8.gr.frumvarpsYessa.  '", & ,    06.mgr.erlagttilaWlgfestarverWiheimildirfyrirslitastj;rntilYessaWgreiWa,eftirlok ( krfulUsingarfrestsogeftiraWhafahaldiWkrfuhafafundogYarleitaWafstWukrfuhafasvo  semviWmbast,hlutakrafnaeftirYeimreglumsemeraWfinnamlsgreininni.AWalatriWiW  ',( \eraWslitastj;rnverWuraWgtajafnrWismillikrfuhafasemstandaeinsrttindarWogfara a meWkrfusemhefurekkiveriWendanlegahafnaW.0YessarimlsgreinereinniggerWtillaga T, umreglur,semmunduveitaeinstkumkrfuhfum,semkj;saaWlosasigtrslitameW  ferWinni,t.d.gegnYvaWfminnasinnhlutenaWrirsemstWueinsrttindarWmunduf  sWaristigum,kostYeirrileiW.stWaYessarartillguersaWkrfuhafarkunnaaWvera   mjgmisjafnristWu.SumirkrfuhafargtukosiWaWslitameWferWintkilangantma  X meWanreyntvriaWfsemhstverWfyrireignirfjrmlafyrirtkisYannigaWendanum K #  fengjuYeirsemhsthlutfalluppkrfursnarogstWujafnvelYannigaWvgiaWkrfur    YeirrayrWugerWaruppaWfullu.AWrirkrfuhafarkunnaaWveraYeirristWuaWYeirviljif    greittsemallrafyrstogmundu,efYaWgengieftir,sttasigviWaWflgrahlutfallupp   krfursnarenYeirmundufviWendanlegtuppgjr.VerWuraWteljaaWmikilvgtsaWlg wO  festaslktsvigrmfyrirslitastj;rntilaWtakatillittilmismunandistWukrfuhafaaWYessu B  leyti.UmYessaregluerstWatilaWbendasrstaklegaaWslitastj;rnbrieftirniWurlags    orWum6.mgr.aWltatilYess,eftillitakmiaWgreiWaeinstkumkrfuhfumYennan   htt,aWssemfengigreiWslustraxnytisjlfurg;WsafvxtumaffnuuppfrYv,meWan {  aWrirkrfuhafar,semvildusUnabiWlund,munduekkifvextiafkrfumsnum,helduraukna nF thlutunuppkrfurnarsWaristigum.JafnrWisvriYannigauglj;slegaekkigttmilli 9 tildmiskrfuhafa,semtkinYegarsemfullnaWargreiWslukrfusinnifimmtungaffjr  hWhennarogannarskrfuhafasemvrireiWubinnaWbWarumsamaneftirgreiWslusama  eWaltillegahrrahlutfallskrfusinnar.ErYannigskiliWlok6.mgr.aWslitastj;rnmegi r YvaWeinsgreiWaeinstkumkrfuhfumeftirYessarisrregluaWvstmegiteljaaWYeirsu e= YannigaWfminnasinnhlutenhinirsemhyggjastbWaeftirYvaWmeiraverWireigum 0 fjrmlafyrirtkisinstilaWhrrigreiWslafistuppkrfurYeirra.  @ Um8.gr. i   0YessarigreinerugerWartillguraWreglumumheimildirslitastj;rnartilrWstfunar \4 hagsmunumfjrmlafyrirtkis.:hjkvmilegteraWtlaslitastj;rnrmarheimildirYess ' umefnum.MeginreglanumYrheimildirersaWfaraberieftirreglumumbstj;rnskipta  stj;raviWgjaldYrotaskiptisamkvmtlgumnr.21/1991.GerWarerutillgurumnokkur  frvikfrYeirrimeginregluoghelgastYaufyrstogfremstafYvaWnauWsynlegtgeturveriW `  aWslitameWferWtakilengritmaengjaldYrotaskiptiYarsemlagterfyrirskiptastj;raaWhraWa S+! skiptum,sbr.2.mgr.122.gr.laganr.21/1991.EinsogWurhefurveriWvikiWaWgeturssem " hefuruppigreiningumkvrWuneWarWstfunslitastj;rnarboriWYanngreiningundirhr # aWsd;maraeftirreglum3.mgr.128.gr.laganr.21/1991.  $   UmskUringar1.mgr.vsasttilYesssemsegiraWframan. !W%   02.mgr.erlagttilaWlgfestverWikvWiumaWslitastj;rnskulihafaYaWmarkmiWaW J""& fsemmestfyrireignirfjrmlafyrirtkis.ErmeWYessulagttilaWveittverWisvigrmtil #' YessaWslitameWferWinmiWiekkifyrstogfremstaWYvaWhenniverWilokiWsemfyrst.Ef #( slitastj;rnmeturYaWsvoaWhagsmunumkrfuhafaog/eWahluthafa(stofnfjreigenda)s $ ) beturborgiWmeWYvaWrWstafarttindumsemfyrststaWYessaWbWaYeirrivonaWsWar v%N!* fistmeiraverWfyrirYaugeturhntekiWslkakvrWun.TillgurYeirrasemhagsmunahafa A&"+  aWgtaskiptaauWvitaWmliviWmatYessu.Slitastj;rnerY;ekkibundinafsamYykkt  '", krfuhafafundar& a  umtilteknarWstfuneWarWstafanir.MinntskalaWkrfuhafargtuboriW ( slkakvrWunslitastj;rnarundird;mst;la,sbr.YaWsemsegiraWframan.  'a(r  03.mgr.erlagttilaWslitastj;rnboWitilkrfuhafafundarsamaskyniogskiptastj;riboW  artilskiptafundar.AfkvWumXIX.kaflalaganr.21/1991msjaWY;ttheimildirskipta a stj;ratilaWrWstafahagsmunumYrotabssurkarertlasttilaWhannkynnikvarWanir T, snarfyrirkrfuhfumogleitiafstWuYeirraeftiratvikumWurenhanntekurkvarWanir,  sbr.2.mgr.124.gr.laganr.21/1991.Xeirkrfuhafarsemkj;saaWfylgjastmeWkvrWunum  ogrWstfunumskiptastj;rahafatilYessrmamguleika.Smuskyldurhvlaslitastj;rn.   XerlagttilaWslitastj;rnsskylt,YegarhorfureruaWeignirfjrmlafyrirtkismuningja  X fyrirskuldbindingumYess,aWhafasamhliWakrfuhafafundumsamrWviWhluthafa(stofn K #  fjreigendur)tilaWkannahugYeirraumrWstfunhagsmunafyrirtkisins.RkineruYau    smuogWurergetiW,Y.e.viWYessaraWstWureruvirkireigendahagsmunirfyrirtkinuog    eWlilegtaWYeir,semmeWYfara,eigismumguleikaaWhafahrifrWstafanirsemhafa   YUWingufyrirYessahagsmuni. wO    04.mgr.erlagttilaWYegarekkiersUntaWeignirfjrmlafyrirtkismuningjatilaW B  efnaskuldbindingarYessaWfullumegikrefjastriftunarrWstfunumYesseftirsmureglum    ogeraWfinnaXX.kaflalaganr.21/1991.   @ Um9.gr. nF   0YessarigreineraWfinnatillguraWreglumumlokslitameWferWar.SamkvmtYverlagt 9 tilaWslitameWferWgetilokiWmeWeftirfarandihtti:  ! ! 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X   02.mgr.ergertrWfyriraWunntsaWljkaslitameWferWY;ttekkislokiWgreiWsluallra K #  krafna,semviWurkenndarhafaveriW,efYeirkrfuhafarsemhluteigasamYykkjaYaW.    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'   05.mgr.erlagttilaWefbfjrmlafyrirtkisverWurtekiWtilgjaldYrotaskiptasamkvmt  Yvsemsegir4.mgr.verWirWstafanirsemslitastj;rnhefurgertltnarstanda;raskaWar,  Y.e.YeimverWiekkihnekktmeWWrumhttienYeimsemgreiniraWframan.Xerlagttil `  aWinnklluntilkrfuhafa,meWferWlUstrakrafnao.fl.,semslitastj;rnhefurannaststandi S+! ;hgguW,enskiptastj;ris,semskipaWurverWurafhraWsd;maraviWgjaldYrotaskiptinfi " Y;birtaauglUsinguLgbirtingablaWiumtkubsfyrirtkisinstilgjaldYrotaskipta. # @ttUm10.gr. !W%   GreininYarfnastekkiskUringa. J""& @ttUm11.gr. #(   0greininnierlagttilaWhlutikvWistilbrWabirgWalgumnr.129/2008fallibrott,en $ ) kvWinuerkveWiWumYaWaWhafiheimildtilgreiWslustWvunarveriWveittgrundvelli v%N!* 2.mgr.98.gr.lagannafyrirgildistkulaganr.129/2008,enfundurmeWlnardrottnumskv. A&"+  1.mgr.13.gr.lagaumgjaldYrotaskiptio.fl.hefurennekkifariWfram,shraWsd;mara  '", heimilt& a  aWfenginnirkstuddribeiWniskuldaraaWfrestaYegarkveWinnifyrirtkuenY;ekki ( tillengritmaenkveWiWerum1.mlsl.3.mgr.98.gr.laganna.  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T, kostnaWurafstrfumskilanefnda,skulieftirgildistkulagannagreiWastafviWkomandifjr  mlafyrirtki,enekkirrkissj;Wi.KostnaWurvegnaskilanefndannahefurframaWYessu  veriWum45m.kr.mnuWisemhafaveriWgreiddarafrkissj;Wi.MiWaWviWYannkostnaW   ogaWskilanefndirnarhefWustarfaWtillokatmabilsheimilaWrargreiWslustWvunarmgera  X rWfyriraWfjrmlafyrirtkinberisjlfalltaW855m.kr.semaWWrumkostihefWugetaW K #  falliWrkissj;W.VerWifrumvarpiW;breyttaWlgummYvgerarWfyriraWtgjldrkis    sj;Wsrunum2009og2010gtuorWiWlgrisemYvnemurenekkihafWiveriWgertrW    fyrirYeimtgjldumgildandifjrlgum.