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"~&   SamagildirumfjrrWanmsmennsemerurkisborgararrkjaEvr;pskaefnahags q#I' svWinueWafjlskyldumYeirrameWYeimskilyrWumsemleiWirafrttifarandlaunYega. <$ (   NmsmennsemerurkisborgararrkjaEvr;pskaefnahagssvWinueWafjlskyldum % ) Yeirra,enstarfaekkisemlaunYegareWasjlfstWiratvinnurekendur0slandi,Wlastfyrstrtt %!* tilnmslnaeftirfimmrasamfelldabsetu0slandi. &u"+   &  SamartthafanmsmennsemerurkisborgararannarrarkjasemhafahlotiWdvalarleyfi h'@#, hrlandisemfl;ttamenneWaafmannWarstWum.'h' 3( $- _  NmsmenneigaekkirttnmslnumsamkvmtlgumYessumnj;tiYeirsambrilegrar ( aWstoWarfrWrurki.    RWherraseturreglurumnnaritfrsluYessarigrein,YarmeWalvegnaYj;Wrttarlegra  skuldbindinga.kveWamaWrtturtilnmslna,semleiddureraf2.og3.mgr.,takimiW a aftengslumviWslensktsamflageWavinnumarkaW. T,   NmsmaWurhefuraWjafnaWiheimildtilaWtakalnhverjumissirimeWanhannerviW  nmogrttuhlutfalliviWnmsframvindu.    III.KAFLI  X  Lnshftnm.  K #  5.gr.      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B    VeitteruframfrslulntilaWfaranmsfyrirhsk;lanm,semskipulagterafviWurkennd    umhsk;laskv.4.mgr.19.gr.lagaumhsk;la,nr.63/2006,tilalltaW60framhaldssk;la   eininga. {    VeitteruframfrslulntilviWb;tarnmsviWframhaldssk;laskv.20.gr.laganr.92/2008, nF umframhaldssk;la,snmiWekkilaunaWsamkvmtkjarasamningiumframgrunnframfrslu 9 nmslna0slandi.    6.gr. r D  HeimilteraWveitaframfrslulnvegnastarfsnmsframhaldssk;lastigisemhlotiWhefur e= staWfestingurWherrasamkvmtlgumnr.92/2008oguppfylliraWaukieftirfarandiskilyrWi: 0 "i(m"  i(m|2JT  1  .3  Ԉ0    nmiWsekkilaunaWsamkvmtkjarasamningiumframgrunnframfrslunmslna  0slandi,i(m|݌ Ќ  "i(m"  i(m2JT  2  .3  Ԉ0    sk;linnhafistarfaWeittrhiWminnstaoghlotiWviWurkenningurWherratilkennslu i framhaldssk;lastigisamkvmtlgumnr.92/2008,umframhaldssk;la,i(m݌\4 Ќ  "i(m"  i(mp2JT  3  .3  Ԉ0    sambrilegtnmsalmenntekkiboWihsk;lastigihrlandi.i(mp݌' Ќ    SnmlaunaW,sbr.1.tlul.1.mgr.,enlauneruundirgrunnframfrsluskalveitaln  vegnamismunarYv.    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( R&  RWherraskiparYrjeinstaklingaogYrjtilvaratilsetulnshfismatsnefndsemskal  metalnshfinmssamkvmtYessumkafl'a(_&a.RWherraskiparformann.Skalstj;rnsj;Wsins  eingnguveitaframfrslu-og/eWask;lagjaldalntilnmssemhlotiWhefursamYykkilns a hfismatsnefndar.Jafnframtskalstj;rnsj;WsinsbirtalistathlutunarreglumsnumyfirYaW T, nmsemmetiWhefurveriWlnshftaflnshfismatsnefnd.    kvrWunumlnshfismatsnefndarverWurskotiWtilmlskotsnefndar,sbr.22.gr.    RWherraseturlnshfismatsnefndstarfsreglur.     IV.KAFLI K #   Nmslnogstyrkir.     9.gr.    )  FramfrslulnskalveittYegarnmsmaWurhefurskilaWvottorWiumtilskilinnnmsrangur   og/eWastunduneinsogviWhverjutilfelli. wO    NmsmaWurfrgreiddanvaxtastyrksemtlaWurertilaWbtahonumfjrmagnskostnaW B  vegnaframfrslusamrmiviWrtthanstilframfrslulnshverjumtma.Styrkurinn    greiWistviWtborgunframfrslulnsogmiWastviWmeWaltalvaxta-oglntkukostnaWar   bankaogsparisj;Waeinsoghannerhverjumtmasamkvmtnnarireglumsemstj;rn {  sj;Wsinssetur. nF   Nmsmenn,semfframfrslu-og/eWask;lagjaldalnrLnasj;Wnum,skuluundirrita 9 skuldabrfviWlntkuteljistYeirtryggirlntakendursamkvmtreglumstj;rnarsj;Wsins.  TeljistnmsmaWurekkitryggurlntakandigeturhannlagtframbyrgWirsemsj;Wurinntelur  viWunandi.byrgWirgetam.a.veriWfasteignaveW,byrgWaryfirlUsingfjrmlastofnunareWa r yfirlUsingbyrgWarmannsumsjlfskuldarbyrgWendurgreiWslunmslnssamtvxtumog e= verWtrygginguYessalltaWtiltekinnifjrhW.HeimilteraWkrefjastbyrgWarmannaefsk;la 0 gjaldalnergreittfyrirfram.    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S+!   10.gr. # F4  Umskjendurumframfrsluogsk;lagjaldalnskulultafylgjaums;knsinniallarYr  $ upplUsingarsemsj;Wstj;rntelurmliskiptaviWkvrWunumveitingunmslns. !W%   Umskjendurskulutilgreinalnsums;knhvortYeir;skaeftirfullulnisamkvmtregl J""& umsj;WsinseWalgrifjrhW. #'   Innlendumsk;lum,semlgYessitakatil,erskyltaWltaLnasj;WitnauWsynlega #( aWstoWviWframkvmdlaganna,YarmeWalupplUsingarumframvindunmsumskjenda. $ )   Rkisskattstj;raerskyltaWltaLnasj;WitupplUsingarsemnauWsynlegareruviWfram v%N!* kvmdlagaYessara. A&"+   MeWeinstaklingsbundnarupplUsingar,semLnasj;WierultnartsamkvmtYessari  '", grein,skalfariWsemtrnaWarml. '#- Ї  11.gr. ( 8  NfrlnYegiofgreittlnsamkvmtreglumsj;WsinsvegnarangraupplUsingaeWaaf  WrumstWumogerYsj;Wstj;rnheimiltaWinnheimtaofgreiddaupphWmeWvxtum  samrmiviWkvrWunSeWlabanka0slandsumalmennavextiaf;verWtryggWumlnumfr a YeimdegisemgreiWslanf;rfram. T,   OfgreiWilnYegilnsamkvmtreglumsj;WsinseigaviWlgumendurgreiWsluoftekinna  skattaoggjalda,nr.29/1995.    12.gr.  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" lY  Xegartekjureruskattskyldar0slandiermeWtekjustofnilgumYessumttviWtsvars # stofnlnYegaaWviWbttumtekjumskv.C-liW7.gr.laganr.90/2003,umtekjuskatt.Falli  $ lnYegiundirskilyrWi62.gr.smulagaskalviWkvrWuntekjugrundvallarteknaskv.C-liW !W% 7.gr.laganr.90/2003miWaviW50hundraWshlutasamanlagWrateknalnYegaogsambWar J""& aWila. #'   VerWiendurgreiWslutmanmslnabreytingskattalgumYannigaWverulegbreyting #( verWiYvsemntelsttekjustofnlgumYessumskalrlegviWb;targreiWslaskv.14.gr. $ ) reiknuWafstofnisemnefndYriggjamannakveWur.SkalnefndinYannigskipuWaWrWherra v%N!* tilnefnieinnmann,rWherraerfermeWfjrreiWurrkisinsannanenrkisskattstj;riverWifor A&"+  maWurnefndarinnar.SkalnefndinsetjareglurumtreikningendurgreiWslustofnssvoaWrleg  '", &    viWb;targreiWslahverslnYegaverWisemnstYvsemorWiWhefWiaW;breyttumskatta (  lgum'(V^.    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B    B;khaldiskalhagasamkvmtfyrirmlumFjrsUslurkisins.      21.gr. {  {  RWherraskiparframkvmdastj;ratilfimmrasennaWfengnumtillgumstj;rnarLna nF sj;Wsins.KjararWkveWurstarfskjrframkvmdastj;ra.Framkvmdastj;rirWurannaW 9 starfsf;lksj;Wsins.Framkvmdastj;ristUrirdaglegumrekstrisj;Wsins,srumfjrreiWur,  reikningsskiloggerWfjrhagstlanaogberbyrgWaWLnasj;WurinnstarfisamrmiviW  lgogstj;rnvaldsfyrirmli.Framkvmdastj;riberbyrgWYvaWrekstrartgjldog r rekstrarafkomasj;WsinsssamrmiviWfjrlgogaWfjrmunirhanssunUttirrangurs e= rkanhtt.Framkvmdastj;riframfylgirkvrWunumstj;rnarLnasj;Wsins. 0   22.gr.  m  RWherraskiparmlskotsnefndYriggjamannaogjafnmargatilvaratilfjgurrarasenn i ogskulunefndarmennveralgfrWingar.FormaWurnefndarinnarogvaramaWurhansskulu \4 fullngjaskilyrWumtilaWhlj;taskipunembttihraWsd;mara. '   NefndinskerrumhvortrskurWirstj;rnarLnasj;Wsslenskranmsmannaoglnshfis  nefndarsusamrmiviWkvWilagaogreglugerWa.NefndingeturstaWfest,breytteWafellt  rgildirskurWiYeirra.BrskurWurnefndarinnarskalverarkstuddurogverWurhonumekki `  skotiWtilannarrastj;rnvalda.AflatkvWarWurniWurstWunefndarinnar.RWherrasetur S+! nefndinnistarfsreglur. "   AWkrfustj;rnarLnasj;Wsslenskranmsmannafyrirhndsj;Wsinsgeturnefndin # frestaWrttarhrifumrskurWarsnsteljihnaWhannmunihafafrmeWsrverulegfjr  $ hagsleghrifsj;Winn.KrafaYessefnisskalgerWeigisWaren20dgumfrbirtingur !W% skurWar.SkalfrestunrttarhrifumrskurWaraWaukiverabundinYvskilyrWiaWstj;rn J""& Lnasj;WsslenskranmsmannaberimliWundird;mst;lainnan45dagafrfrestunog;ski #' YeftiraWYaWhlj;tiflUtimeWferW.FrestunrttarhrifarskurWarfellurrgildiefmlerekki #( hfWaWinnan45dagafrestsins.XegarmlerhfWaWvegnarskurWarmlskotsnefndarer $ ) henniheimiltaWfrestaafgreiWslusambrilegramla,semtilmeWferWareruhjnefndinni, v%N!* Yartild;murgengur. 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" &  LgYessiWlastgildi1.september2014.12.gr.Y;viWumnmsemhefsteftirgildis # tkuYeirra.JafnframtfallargildilgumLnasj;Wslenskranmsmanna,nr.21/1992.  $   kvWitilbrWabirgWaWlastgildiviWsamYykktlagaYessara. !W%    kv& , WitilbrWabirgWa. #' I.  #(   RWherraskalskipanefndsemgeraskaltillguaWtfrsluYvaWendurgreiWslum $ ) nmslnaverWiskiptniWurt;lfjafnag',#1jalddagaristaWtveggjaogaWendurgreiWslur v%N!* nmslnaverWiteknaraflaunumlnYegasamhliWaskattgreiWslum.EnnfremurverWiathugaW A&"+ hvortendurgreiWslurnmslnagetikomiWtilfrdrttartekjuskattsstofnilnYega.Nefndin  '", skaleinnigskoWahvorteigiaWhafannurkjrsk;lagjaldalnum.NefndinskalskipuW '#- einumfulltraeftirtilnefningufrnmsmannasamtkum,einumeftirtilnefningufrlaun ( Yegasamtkum,einumeftirtilnefningufrrWuneytifjrmla,einumeftirtilnefningufr  rkisskattstj;raogeinumeftirtilnefningufrLnasj;Wislenskranmsmanna.Xessutan  skiparrWherraformannogvaraformannnefndarinnar.NefndinskalskilaniWurstWumeigi a sWaren1.september2013. T, @# II.     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'   EftiraWumsagnirfengust,semogaWloknumumrWufundum,vartillgumnefndarinnar  breytt,m.a.samrmiviWathugasemdirhagsmunaaWila.VarYhagsmunaaWilumkynnt  niWurstaWarWuneytisinsnUoggefinnkosturaWkomameWathugasemdir. `    TilefniognauWsynnUrralagaumLnasj;WslenskranmsmannaerYrYtt.0fyrstalagi S+! ermeWfrumvarpinubrugWistviWYeimgrWarlegubreytingumsemhafaorWiWslensku " menntakerfi,ekkissthsk;lakerfinu,frYvaWgildandilgvorusett.0WrulagiermeW # frumvarpinubrugWistviWUmsumathugasemdumsemkomiWhafaframskUrslumRkis  $ endurskoWunarundanfrnumrum.0YriWjalagivarviWgerWfrumvarpsinshfWhliWsj;n !W% afUmsumathugasemdumogtillgumhagsmunaaWila,Y.e.samtakanmsmannaoglaunYega, J""& semkomiWhafaframundanfrnumrum. #'    & a II.  $ ) ګ  SguopinberrarnmsaWstoWar0slandimrekjaafturtilranna1911!1912YegarH v%N!* sk;li0slandsvarstofnaWur.FyrsturinvarumaWrWalgastyrkisemrkiWveittinmikilla'a$r A&"+ umgjarWarenfrrinu1928varfariWaWveitanmslngegnumlnasj;WstdentaviWH  '", sk;la0slands.Ssj;WurfkkY;ekkifrrkissj;Wiogvar;burWugurallanYanntmasem '#- hannstarfaWi.0slenskirnmsmennsemlrWuDanmrkuhlutunmsstyrkifrdanskarkinu ( framtilrsins1918Yegar0slandvarWfullvaldarki.EftirYaWbyrjaWiAlYingiaWveitanokkr  umstdentumerlendisnmsstyrki,alltframaWstofnunlnasj;Wsslenskranmsmannaer  lendisriW1960. a   riW1952settistdentarWHsk;la0slandsframbeiWnitilrkisstj;rnarlandsinsumaW T, veittyrWirkisframlagtillnasj;Wsins.VarorWiWviWYeirribeiWnimeWstofnunnUslnasj;Ws  stdenta.LgvorusettumstofnunhinsnUjasj;Wsoghonumtryggtrkisframlagnstu25  rin.LnguvarorWiWlj;staWstyrkveitingartilnmsmannainnanlandsvrulangtundirYrf   nmsmannaenaWhkkunstyrkjannayrWiofkostnaWarsm.VarYvkveWiWumlgunum  X aWhinnnUisj;WurskyldiveitanmslnmeiramlienWursvoYaudygWustdentumtil K #  framfrsluenvrujafnframtg;WumkjrumsemstdentumvruviWrWanleg.LgYessi    voruaWWruleytistutteWaekkinemaYrjrgreinarYarsemkveWiWvarumstj;rnsj;Wsins,    lnakjrogendurgreiWslursemogrkisframlag.AWlokumvarreglugerWarheimildtilhanda   rWherravegnannaraskipulagssj;Wsins. wO    MeWlgumnr.52/1961varLnasj;WislenskranmsmannakomiWlaggirnarensj;W B  urinnt;kviWhlutverkiogllumeignumYeirratveggjasj;WasemYstrfuWu,lnasj;Ws    stdentasamkvmtlgumnr.5/1952oglnasj;Wsslenskranmsmannaerlendissamkvmt   lgumnr.17/1960.Sj;WurinnstarfaWiY;framanaftveimurdeildumsamrmiviWfyrri {  skipanogvarhlutverkhanstilaWbyrjameWaWtvegalnsfenthlutunnmslnavarann nF arsvegarhndummenntamlarWsvegnanmsmannaerlendisoghinsvegarhndumsr 9 stakrarnefndarvegnalnarlnadeildstdenta.VarraunumaWrWasamafyrirkomulag  ogfyrirstofnunL0N.    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' HvergiannarsstaWarNorWurlndunumerYettahlutverkhendinmslnasj;Wannaoger  YvlagtuppmeWYaWgreininniaWkomiWverWilaggirnarsrstakrirWherraskipaWrinefnd  semfarimeWYessiverkefni.Stj;rnsj;WsinsyrWiYeingnguheimilaWaWveitanmslntil `  YessnmssemhlotiWhefursamYykkinefndarinnar.Lj;steraWfstirumskjendurnmslna S+! stundanmsemvafileikurumaWslnshftogfelsthlutverknefndarinnarYvaWallega " aWskerarumvafatilvik.Lktoggerternskalsj;Wstj;rnbirtalistathlutunarreglum # snumyfirYsk;lasemhlotiWhafasamYykkilnshfismatsnefndar.GerterrWfyriraWYeir  $ semeruskipaWirhafisrYekkinguYessusviWieWalgfrWiYekkingu.EinnigergertrW !W% fyriraWnefndingetileitaWaWstoWarhjENIC/NARIC0slandiYegarkemuraWmatinmi J""& erlendis. #'   &  2.mgr.kvWisinsvsartilmlskotsrskurWarnefndarogYarfnastekkisrstakraskUringa. #( '#  UmIV.kafla. v%N!* D  0IV.kaflaeraWfinnakvWiumnmslnognmsstyrki.kvWinkaflanumsemsna A&"+ aWnmslnumeruaWmestuleyti;breyttfrngildandilgum.012.gr.eraWfinnanUmli  '", semsnUraWstyrkjumtilYeirrasemstundahsk;lanm.Almennirstyrkirtilhsk;lanmseru '#- ekkitilstaWar0slandinenslkstyrkjakerfieruhinsvegarviWlUWiWrumNorWurlndum ( oghefurumlangahrWveriWlitiWtilYeirrasemmgulegrarleiWarhrlandi.0eldrilggjf  YessisviWivaraWfinnakvWiumalmennastyrkivegnahsk;lanmsenYauvorufelld  niWurmeWngildandilgumriW1992.EinsogkemurframhraWframanfelldulgum a nmslnognmsstyrki,nr.7/1967,niWurlgnr.35/1925,umstyrkveitingutilhandaslenzk T, umstdentumviWerlendahsk;la.kvWilagannafr1967umstyrkif;luekkisrsr  stakaefnisregluumfjrhWogframkvmdstyrkveitinga,heldurvarYarkveWiWumaWYv  fsemveittvarfjrlgumtilnmsstyrkjaskyldivariWtilYeirrasemhlduutantilnms,   vegnaferWakostnaWarogsk;lagjalda.0lgumnr.57/1976varYessutilviWb;tarveitturjfn  X unarstyrkurtilnmsmannasemurWuaWkostasigfjarrieiginheimilisemogheimildtilhanda K #  sj;Wstj;rntilaWveitastyrktilYeirrasemvegnarorkueWaframfrslufjlskyldusinnarvri    illmgulegtaWstundanmsittaWfullnUttrilnaheimild.kvWiWvar;breyttlgumnr.    72/1982eneinsogWursagWivoruYaufelldtmeWngildandilgum.XaWerYvlj;staW   Y;svoaWkvWiumnmsstyrkilggjfumnmslnogLnasj;Wslenskranmsmanna wO  sekkinUttafnlinnihefurekkiWurveriWkveWiWumsvoalmennastyrkitilhandallum B  Yeimerstundahsk;lanm,aWuppfylltumtilteknumskilyrWum.      Um9.gr. {    0YessarigreineraWmestuleytiaWfinnakvWisemneru6.gr.laganr.21/1992. nF HelstubreytingarnarstafaafYvaWsumarmlsgreinar6.gr.eruannarsstaWarfrumvarpi 9 YessuvegnanUrraruppsetningarlaganna.    1.mgr.ersamhlj;Wa1.mgr.6.gr.ngildandilagaaWundanskilinniorWalagsbreytinguog  YvaWekkierlengurskyltaWskilahvorutveggja,upplUsingumumnmsrangurogstund r un.HefurslktaldreiYekkstframkvmdogYvtaliWrttaWbreytakvWinuaWYessuleyti. e= XessimlsgreineinungisviWumframfrsluln. 0   2.mgr.ersamhlj;Wa2.mgr.6.gr.ngildandilaga.XessimlsgreineinungisviWum  framfrsluln.    3.mgr.ersamhlj;Wa5.mgr.6.gr.ngildandilaga.XessimlsgreinbWiviWframfrslu- i ogsk;lagjaldaln.X;erbttviW3.mgr.aWheimiltsaWkrefjastbyrgWarmannaefsk;la \4 gjaldalnergreittfyrirfram. '   FyrstutveirmlsliWir4.mgr.erusamhlj;Wa7.mgr.6.gr.ngildandilaga.AftanviW  kvWiWhefurveriWbttinnregluumaWbyrgWfalliniWurYegarbyrgWarmaWurnr67ra  aldrieWaviWandlthans.ReglanumandltbyrgWarmannsersamrmiviWreglusemlengi `  hefurgiltumlnYegannsjlfan,Y.e.aWskuldhansfalliniWurviWandltenerfistekki.Xegar S+! svostendurYarflnYegiekkiaWfannanbyrgWarmannendaerekkilengurgerWkrafaum " byrgWarmennnmslnanemaundantekningartilfellum.TeljistlnYegiekkitryggurlntak # andisamkvmtreglumsj;Wsinsgildasmureglurogum;tryggalntakendur,sbr.3.mgr.  $ kvWisins,Y.e.YYarfhannaWtveganUjabyrgWviWandltbyrgWarmanns.Mikilvgt !W% eraWreglursj;WsinsumhverjirteljisttryggirlntakendurtakimiWaf1.gr.frumvarpsinssem J""& segiraWLnasj;Wurslenskranmsmannasflagslegurjfnunarsj;WursemhafiYaWhlut #' verkaWtryggjaYeimsemundirlginfallatkifritilnmsntillitstilefnahagsogstWu #( aWWruleyti.byrgWbyrgWarmannsfellurniWurviW67raaldurbyrgWarmanns.Xettaer $ ) taktviWumrWursemhafattsrstaW,innanveggjaLnasj;Wsinssemogtisamflaginu, v%N!* YarsemaukinnYrUstingurhefurveriWaWlttagreiWslubyrWiellilfeyrisYega.EinnigerYetta A&"+ svokallaWs;larlagskvWitilsamrmingarviWYaulnlnYegasemerunbyrgWarmanna.  '", 0ngildandilgumsemogfrumvarpiYessuerekkitalinveraYrfbyrgWarmnnumnema '#- kveWnumtilvikumogYvtaliWrttastaWlosabyrgWarmennundanbyrgWsinniviW67ra ( aldur.0lok4.mgr.ersWankveWiWumaWendurgreiWslursemfallagjalddagaeftiraW  lnYegiandastfallsjlfkrafaniWurogerslktkvWisamhlj;Wa4.mgr.9.gr.ngildandi  laga. a   5.mgr.ersamhlj;Wa8.mgr.6.gr.ngildandilaga.Stj;rnsj;WsinserveittheimildtilaW T, innheimtalntkugjldtilaWstandaundirrekstrarkostnaWioglntkukostnaWilktogtWkast  hjWrumlnastofnunumsemogtilaWmtaaffllumaftistandandinmslnumaWsvo  mikluleytisemYaWhrekkurtil.     EkkiertilgreintfrumvarpinuhversuhttlntkugjaldiWskuliveraenkvrWunumYaW  X erfalinstj;rnLnasj;Wsins.GerterrWfyriraWYaWverWitluvertlgraensamkvmt K #  gjaldskrbankannaogaWlntkugjaldiWnemi1,2%ogsdregiWfrlnsfjrhW.      Um10.gr.     Xessigreinersamhlj;Wa14.gr.ngildandilagaogYarfnastekkiskUringa. wO    Um11.gr.    ɡ  kvWiWernUmli.0ngildandilgumerekkiaWfinnaheimildsj;Wstj;rnarLna   sj;WsinstilaWbregWastviWYvYegarnmsmaWurfrofgreittln.FyrirYvgetaveriWUmsar {  stWur,t.d.rangarupplUsingarafhlfunmsmannssemoghandvmmLnasj;Wsinssjlfs. nF Lj;steraWhvorugutilvikinuereWlilegtaWhinofgreiddaupphWteljistnmslnnms 9 mannsoghonumberiaWgreiWahanaeftirhefWbundnumendurgreiWslureglumLnasj;Wsins.  HefurlengiveriWkvWireglugerWsemheimilarsj;WnumaWinnheimtaslkofgreiddln  lktogYekkistalmennumviWskiptum,Y.e.meWtgfuskuldabrfssemnmsmanniberaW r greiWatiltlulegaskmmumtma.ErhrveriWaWlgfestaYheimild.kvWiWskUrirsig e= aWnokkrusjlftennnaritfrslainnheimtuverWurthlutunarreglumstj;rnarLnasj;Ws 0 slenskranmsmanna.    02.mgr.kvWisinsernUmliYarsemvsaWertillagaumendurgreiWsluoftekinnaskatta  oggjalda.GreiWendurYurfaflestumtilvikumaWgreiWadrttarvextiefYeirgreiWaekki i lagWargreiWslurgjalddagaogYverYaWtaliWsanngjarntaWYeirfifWtilbakameWsmu \4 vxtumeflj;skemursWaristigumaWYeirhafigreittofmikiW.GerterrWfyriraWstj;rn ' vldhafifrumkvWiWaWendurgreiWsluYegarlj;steraWofgreitthefurveriWeneinnigergert  rWfyriraWofgreittlnverWiendurgreittmeWsamahtti;hWYvhvortrekjamegiof  greiWslutilatvikasemerugreiWandasjlfumaWkenna,mistakastj;rnvaldaeWaannarra `  atvika. S+!   Um12.gr. #   GreininernUmlienhrerlagttilaWtekiWverWiuppstyrkjakerfiaWnokkruleyti,sam  $ hliWaYvlnakerfisemnerviWlUWi.Almennirstyrkirvegnahsk;lanmseruYekktir !W% annarsstaWarNorWurlndumenstyrkjakerfineru;lk.0frumvarpiYessuerlagttilaWnms J""& menngetiunniWsrstyrkiljkiYeirnminuYeimfjldanmsannaogYeimtmasem #' skipulagnmsinsgerirrWfyrir.StyrkirnireruYvekkitlaWirtilframfrslumeWannmi #( stendurendafallaYeirekkitilfyrrenaWnmiloknu.stWanfyrirYvaWYessileiWerfarin $ ) eraWhnerlangtum;dUrarient.d.YaWstyrkjakerfisemYekkistDanmrkuYarsemstyrk v%N!* irnirerugreiddirtlktognmslnhrlendis.XettaerjafnframtsleiWsemtalinvarhenta A&"+  bestaWmativinnuh;psinnanLnasj;WsinssemskilaWiniWurstWumrsbyrjun2011.  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Stj;rnLnasj;WsinsskaltfrannarthlutunarreglumsnumhvaWtelstupphafoglok  nmssamkvmtYessarigrein.HrereinkumttviWhvaWteljastskulitafirnmsferlinms   manns,t.d.hvortmiWaeigiupphafnmsinsogYarmeWnmstmannviWannaWtmamarken  X YegarnmsmaWurvarskrWurtiltekiWnm.Dmimnefnaumnmsmannsemhefur K #  grunnnmlffrWienlUkurekkigrWuogskrirsigriseinnagrunnnmeWlisfrWisem    hannlUkurYremurrum.ViWmatYeimtmasemnmsmaWurnotaWitilaWljkagrWu    eWlisfrWittiaWmiWaviWtmamarkiWYegarhannvarskrWurlffrWi,Y.e.aWhannhafi   veriWfjgurraWljkanmisemskipulagtertilYriggjara.XettaernauWsynlegttilaWn wO  YvmarkmiWisemstyrkirnireigaaWstuWlaaW,Y.e.aWspornaviWYeirriYr;unaWnmsmenn B  lengistaW;YrfunmimeWYeirriYj;Whagslegu;hagkvmnisemslkthefurfrmeWsr.    Stj;rnLnasj;WsinsskaleinnigskilgreinathlutunarreglumsnumhvaWatilvikumrof   nmiteljistekkitiltafarnmsframvindu,svosembarneignir,veikindieWasambrilegir {  Yttir.0undantekningartilvikumkannY;aWveraeWlilegtaWltaframhj;loknufyrranmi nF viWmattmalengdnms,svosemYegarrofverWurnminmsmannstillangstma. 9   FjrhWstyrksinsermiWuWviWkveWiWhlutfallafgrunnframfrslusj;Wsinshverjum  tma,eWa25%.HrerYvekkimiWaWviWYaWlnsemhvernmsmaWurtekurheldurerum  aWrWasmustyrkupphWfyriralla.SemdmimnefnanmsmannsemlUkurgrunnh r sk;lanmi(YriggjaraBA/BSnmi)Yremurrum(rttumhraWa)ogfrYv25%af e= YrefaldrigrunnframfrsluL0NmiWaWviW;breyttaframfrslurinYrjeWa:1.195.128kr. 0 x3x0,25=896.346kr.LjkinmsmaWurgrunnhsk;lagrWueftirsjannirhsk;lanemur  styrkurinn70%affullumstyrk.EftirYaWfellurstyrkurinnniWur.Svigrmtilseinkunar  tveggjaranmiereinnigeinnnognemurYstyrkurinn60%affullumstyrk.Vegna i tveggjatilYriggjaannanmserekkiveittneittsvigrmtilseinkunar. \4   XerekkigertrWfyrirstyrkjumvegnadoktorsnmsogstafarYaWhelstafYvaWslkt ' nmeroftarenekkilaunaWaWeinhverjuleytieWastyrkirveittirafWrumaWilum.0frumvarp  inuergengiWtfrsvoklluWuBolognaskipulagihsk;lasemersamrmtinnanEvr;pu.  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(   KaflinnfjallarumendurgreiWslurnmslnaogaWmestuleytistoW7.!12.gr.ngildandi  laga.Xerlagttil14.og17.gr.aWrWherraskulireglugerWkveWaumtilvikYarsem  heimilteraWveitaundanYgurfr60d',(agafrestinumsemkemurframkvWunum.Xm a finnanUmli18.gr.YarsemrWherrafrheimildtilsrstakravilnanatilnmsmannasem T, hefjanmtiltekinninmsgrein.    Um13.gr.   i  Greininernnastsamhlj;Wa7.gr.ngildandilaga.  X   Um14.gr.      kvWiWeraWmestuleyti;breyttfr8.gr.ngildandilaga.06.mgr.greinarinnarhefur    Y;veriWbttviWskyldurWherratilaWkveWareglugerWumundanYgurfr60dagafresti   samkvmtmlsgreininni.SamkvmtngildandilgumerfresturYessitilaWskilainnum wO  s;knumundanYgu;undanYgur.Xannighefurstj;rnsj;WsinsstrangttiltekiWekkiheim B  ildirtilaWltaframhjfrestinum.XettahelstviWYegarlnYegieWabyrgWarmaWurersvo    YungthaldinnafveikindumaWhannhefurekkirWrmtilaWathafnasiginnanfrestsins.   XykirekkiannaWhgtenaWveitamegiundanYgurfrfrestinumslkumtakmrkuWumtil {  vikum.ErYvrWherrafaliWaWkveWaumslkarundanYgurreglugerWenlj;steraWYr nF getiekkiveriWofvWtkar,heldurmiWistfremurviWtilvikYarsemeinstaklingiernr 9 ;mgulegtaWbregWastviWinnanfrestsins.    0frumvarpinuerlagttilaWhorfiWverWifrnverandiframkvmdviWmiWunfyrirendur  greiWslutekjutengdriviWb;targreiWsluskv.4.mgr.8.gr.ngildandilaganr.21/1992,Y.e. r aWhttverWi,viWkvrWunviWb;targreiWslu,aWmargfaldafjrhWskv.3.mgr.14.gr. e= frumvarpsinssamkvmthlutfallslegribreytinguvsitluneysluverWs.0staWYessmiWast 0 fjrhWinviWnafnvirWiheildarlaunarsinsundan.XettafyrirkomulagmunlttagreiWslu  byrWilntakenda.    Um15.gr. \4   Greininer;breyttfr9.gr.ngildandilaga. '   Um16.gr.  s  Greininernnast;breyttfr10.gr.ngildandilaga. `    Um17.gr. "    GreinineraWmestu;breyttfr11.gr.ngildandilaga.X;hefurveriWbttviWkvWiW # aWhafilnYegigreittofhagreiWsluskumYessaWtekjustofnhafiveriWofhtttlaWureWa  $ oftalinnskulihonumendurgreiddhinofgreiddafjrhWsamrmiviW2.mgr.11.gr.sem !W% ogskyldurWherratilaWkveWareglugerWumundanYgurfr60dagafrestinum.Erum J""& sambrilegaregluog14.gr.aWrWaogvsasttilathugasemdarviWYgrein. #'   Um18.gr. $ )   GreininernUmlienhennierheimildtilhandarWherratilaWveitanmsmnnumsem v%N!* hefjanmtiltekinninmsgreintilteknutmabilisrstakarvilnaniruppfylliYeirskilyrWi A&"+ 12.gr.umnmsframvindu.HeimildinertluWtilYessaWgefarWherratkifritilYessaW  '", bregWastviWstandiYarsemskorturerviWvarandieWafyrirsjanlegurf;lkimeWtiltekna '#- menntunmeWYvaWskapasrstakanhvatatilYessaWskjaYmenntun.kveWirWherraaW ( nUtaheimildYessaskalfyrstmetakostnaWvegnahennarogskjaumsrstakafjrheimild.    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X @ttUm20.gr.      0greininnierfyrstalagikveWiWumskipunstj;rnarLnasj;Wsins.kvWi1.!3.mgr.    erusamhlj;Wa4.gr.ngildandilagaaWYvundanskilduaWtalaWerumsamtknemenda   staWYessaWnefnanfnsamtakannatilaWtryggjaaWlginstandistbeturtmanstnn.LgW wO  ertilsbreytingaWsamtklaunYegatilnefnieinnfulltrastj;rnogsamtknmsmannaviW B  hsk;la0slanditilnefnieinnstaWtveggjaWur.MeWYessuerbrugWistviWathugasemdum    semkomuframsamrWiviWhagsmunaaWilaumaWstyrkjaYyrftirddgreiWendanmslna   stj;rnsj;Wsins. {    Xhefur4.mgr.4.gr.ngildandilagaveriWfrWyfirsrstakagreinumframkvmda nF stj;rasj;Wsins,sbr.21.gr.frumvarpsYessa. 9   04.!7.mgr.greinarinnareraWfinnahelstuverkefnistj;rnarsemeru5.gr.ngildandi  laga.NokkurafYeimverkefnumsemYarerutalinmfinna19.gr.undirverkefnumLna  sj;WsinssamrmiviWYaWsemkemurframskUringumviWVI.kafla.Lj;steraWverkefni r stj;rnareruekkitalinuppllYessarigreinendaverWafleiriverkefnileiddafWrumkvW e= umfrumvarpsins.Xereinniglj;staWeWlisnuberstj;rnaWmeginstefnutilbyrgWstarf 0 semisj;WsinsogkannYeimgrundvelliaWtakaaWsrfleiriverkefnienhrerutalinupp.    Um21.gr. i   GreininernUmli.0ngildandilgumeruenginkvWiumframkvmdastj;raLna \4 sj;Wsinsnnuren4.mgr.4.gr.umskipunhansogaWhannskulirWaannaWstarfsf;lk.Xetta ' skUturskkkuviWlj;siframkvmdarinnarundanfarinrogYeirralagaskyldnasemalmennt  hvlaforstWumnnumrkisstofnana,einkumskv.38.gr.laganr.70/1996,umrttindiog  skyldurstarfsmannarkisins.0greininnierutalinupphelstuverkefniframkvmdastj;ra `  Lnasj;WsinsmiWaWviWreynsluundanfarinnaraogYrlagaskyldursemframkomaWur S+! nefndrigreinstarfsmannalaga,nr.70/1996.Semdmiumbreytingufrngildandilgum " skalframkvmdastj;riannastgerWfjrhagstlanasj;WsinsstaWstj;rnarskv.2.tlul.1. # mgr.5.gr.ngildandilaga.  $   Um22.gr. 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