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B?vvb?vvbB#gggg  8  dd8ISIS,. @     22  E  ݀SjtilhliWsj;narNOU1996:2,bls.149.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     23  E  ݀NOU1996:2,bls.150. K K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     24  E  ݀Sjt.d._Knut_Ԁ_Bergo_:_Brs_Ԅog_verdipappirrett_,bls.376.0NoregieruY;gerWarauknarkrfur,tilboWtilstarfs  mannafellureinungisundir_undanYguna_ԀefboWiWersrstaklegag;Wumkjrum:?8_selskabets_Ԁ_ansatte_Ԁ_om_Ԁ_kjp_ I _eller_Ԁ_tegning_Ԁ_p_Ԁ_srlig_Ԁ_gunstige_Ԁ_vilkr_Ԁ_av_Ԁ_verdipapirer_Ԁ_utstedt_Ԁ_av_Ԁ_selskabet_Ԁ8 .EinnigerskrafagerWtilYess h norskumrttiaWupplUsingarsemannarsttuaWkomafram_tboWslUsingu_ԀsuaWgengilegarvinnustaW.Sjgrein  54_verWbrfaviWskiptalgunum_.Sjeinnig_NOU_Ԁ1996:2,bls150.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     25  E  ݀NOU1996:2,bls.150!151. - K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     26  E  ݀0Noregigildirt.d.ekkiskilyrWislausundanYgaYessumefnum,heldurgeturkauphllinveittundanYgufrregl  umumgerW_tboWslUsingar_Ԁ?_ved_Ԁ_tilbud_Ԁ_som_Ԁ_tar_Ԁ_sikte_Ԁ_p_Ԁ__Ԁ_skaffe_Ԁtil_veie_Ԁ_midler_Ԁtil_ideelle_Ԁ_forml_, sbr._vphl_.53 I 2.mgr.Sjeinnig_NOU_Ԁ1996:2,bls.151.MetaverWurhverttilfellifyrirsig. ' K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     27  E  ݀_Karnovs_Ԁ_lovsamling_,bls.8441. K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     28  E  ݀?_Ved_Ԁ_udbud_Ԁaf_vrdipapirer_Ԁskal_der_Ԁ_offentliggres_Ԁ_et_Ԁ_prospekt_,_der_Ԁskal_vre_Ԁ_overskueligt_Ԁog_give_Ԁ_et_Ԁ_retvisende_  _billede_Ԁaf_udstederens_Ԁ_aktiver_Ԁog_passiver_,_dennes_Ԁ_konomiske_Ԁstilling,_resultater_Ԁsamt_forventede_Ԁ_udvikling_.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     29  E  ݀_Christian_Ԁ_Tang_ԄJespersenog_Thomas_Ԁ_Friis_ԄHansen:_Emissionsprospekt_,_prospekt_Ԁ_ved_Ԁ_frste_Ԁ_udbud_Ԁaf_ikke_Ԅ  noterade_vrdipapirer_,bls.24. K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     30  E  ݀_Christian_Ԁ_Tang_ԄJespersenog_Thomas_Ԁ_Friis_ԄHansen:_Emissionsprospekt_,_prospekt_Ԁ_ved_Ԁ_frste_Ԁ_udbud_Ԁaf_ikke_Ԅ  noterade_vrdipapirer_,bls.24.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     31  E  ݀SetthefurveriWFOR19971215nr.1306:Forskrift_om_Ԁ_registrering_Ԁ_som_Ԁ_profesjonell_Ԁ_investor_.ErYargreintfr  skilyrWumsemYurfaaWverauppfyllttilaWhgtsaWskraWilasem_fagfjrfesti_ԀhjkauphllinnisamrmiviW I 52_vphl_.Skv.2.gr.getaeftirtaldir_fjrfestar_ԀskrWsignsrstakrakrafnatilumfangsstarfseminnar:1._Fjrmla h stofnun_,2._Fjrfestingarflag_Ԁfyrir_verWbrfasj;W_,3.Lfeyrissj;Wir,4.FyrirtkiverWbrfaYj;nustumeWheimild  tilaWfjrfestafyrireiginreikning,og5.fyrirtkimeWhlutabrfskrWviWnorskaeWaerlendakauphll.LiWir1!4 e gildabaraYeimmliaWfyrirtkistiropinberueftirlitiafhlfu_fjrmlaeftirlitsins_,eWasamsvarandierlendra  stj;rnvalda.EinstaklingareWafyrirtkisemekkifallaundir2.gr.og;skaeftirYvaWverWaskrWirhjkauphllinni 8 sem_fagfjrfestar_ԀYurfaaWuppfyllaskilyrWitil_fjrfestingarstarfsemi_Ԁsinnar,m.a.aWYeirhafifjrfestingaraW   atvinnuoguppfyllikrfurumeignir,sjnnar3.gr._forskriftarinnar_._heimasWu_Ԁ_Kauphallar_Ԁ_Oslo_Ԁ(www.ose.no) / erhgtaWnlgastlista_fagfjrfesta_. K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     32  E  ݀SjeinnigFOR19971107nr.1150:Forskrift_om_Ԁ_samordning_Ԁ_av_Ԁ_prospektkrav_Ԁ_ved_Ԁ_offentlig_Ԁ_tilbud_Ԁ_om_Ԁ_tegning_  _eller_Ԁ_kjp_Ԁ_av_Ԁ_omsettelige_Ԁ_verdipapirer_Ԁi_flere_Ԁ_ES_Ԅstater. K K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     33  E  ݀Snski_Karnov_,bls.1644.Sjeinnig_SOU_Ԁ1989:72,bls.463og464. c K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     34  E  ݀finnsku:_Arvopaperimarkkinalaki_Ԁnr.26.5.1989/495,meWsWaribreytingum(_AML_). K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     35  E  ݀_Finansministeriets_Ԁ_beslut_Ԁ_om_Ԁ_emissionsprospekt_Ԁ_given_Ԁi_Helsingfors_Ԁ_den_Ԁ13_oktober_Ԁ1994.finnsku:_Valtiovarain  ministerin_Ԁ_pts_. K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     36  E  ݀ _Holdt_,_Helen_ :_Regulering_Ԁaf_vrdipapirmarkederne_Ԁi_USA_._Julebog_Ԁ1998,_Juridisk_Ԁ_Institut_,_Handelhjskolen_Ԁi  _Kbenhavn_.Kaupmannahfn1998,bls.58!59.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     37  E  ݀ _Erik_ԀT._Huitfeldt_ :_Amerikanske_Ԁ_verdipapirregler_,viWauki1meW_NOU_Ԁ1996:2_Verdipapirhandel_,bls.236.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     38  E  ݀ _Erik_ԀT._Huitfeldt_ :_Amerikanske_Ԁ_verdipapirregler_,viWauki1meW_NOU_Ԁ1996:2_Verdipapirhandel_,bls.236.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     39  E  ݀NOU1996:2,bls.137!138. K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     40  E  ݀XaWsemhrsegirerY;ekkinundantekninga,t.d.erlj;staWbliWur1.tlul.2.gr.reglugerWar505/1993bannar  ekkiaWaWilumsemekkertYekkjatilrekstursinseWahafasrstakaYekkingufjrfestingumverWiseldverWbrf. I HrerumhlutlgtskilyrWiaWrWafyrirslkrislu,Y.e.25aWilar,sembyggistYvsj;narmiWiaWalmennts;lk h legtaWleitaWstilannarraviWfrumsluverWbrfaenYeirrasemteljamaWhafiYekkinguogfjrhagslegagetu  tilaWfjrfestaslkumverWbrfum.AukYessmnefnaaWmeirilkureruaWjafnrWiogupplUsingaflWis e tryggtsmrrih;p.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     41  E  ݀NOU1996:2,bls.148. ~ K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     42  E  ݀_Knut_Ԁ_Bergo_:_Brs_Ԅog_veripappirrett_,bls.371!372.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (# ' K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     43  E  ݀_Karnovs_Ԁ_lovsamling_,bls.8441.ABCDxEGKOSW[_cAutoList12!!!!!!!!1)a)!(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$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(#   K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     44  E  ݀NOU1996:2,bls.148.3|xs  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? XXu0?vvbX0#ggdd  8  d d8ISIS,. @    _ uXISIS,.,,..T@RW<6&A4X3' Letter 6&A43'TT@RW<6&A4W<6&A4 6&A4 6&A4T@@ ?? B?vvb?vvbB#gggg  8  dd8ISIS,. @     45  E  ݀SjForskrift_om_Ԁ_registering_Ԁ_som_Ԁ_profesjonell_Ԁ_investor_,semsettvarafstj;rn_Oslo_Ԁ_Brs_Ԁ15.desember1997.  K!ISUS.,,,..\@R6&A4\XuXXXT@RV6&A4V6&A46&A46&A4T@@ ? 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EftirfarandibreytingarverWa2.gr.laganna:    *(g004ABCD"A0J"  A0J2g  a  .3  Ԉ0    eftir3.tlul.komaYrrnUirtluliWir,4.,5.og6.tlul.,svohlj;Wandi:A0J$ ݌  Ќ   )(h00*! !0  0"A0J"  A0J ww 2h  4  .3  Ԉ0v  _TrnaWarupplUsingar_:UpplUsingarumtgefandaverWbrfa,_verWbrfin_ԀsjlfeWa }U  nnuratriWisemekkihafaveriWgerWopinberenerulklegtilaWhafahrif H  markaWs  verW_verWbrfanna_Ԁefopinbervru.UpplUsingarteljastopinberarYegarYeim  hefurveriWmiWlaW_verWbrfamarkaWinum_ԀmeWopinberumogviWurkenndumhtti.  Tilkynningartil_kauphalla_Ԁogskipulegra_tilboWsmarkaWa_ԀteljastopinberarYegarYeim  hefurveriWmiWlaWYaWan,sbr.lgumstarfsemi_kauphalla_Ԁogskipulegra_tilboWsmark tL aWa_.A0J " ݌?vv Ќ  "A0J"  0  0A0Jww 2h  5  .3  Ԉ0v  _Innherjar_:A0J݌ vv Ќ  ! ! /(Uh80)0  000v"A0J"  A0J b2Uh  a  .3  Ԉ0vv  _Fruminnherjar_:A0J݌ Ќ  0  000v0bvv0bb  AWilarsembayfireWahafaaWjafnaWiaWgangaW_trnaWarupplUsingum_ x vegnaeignaraWildar,aWildaraWstj;rn,rekstrieWaeftirlitieWavegnaannarra kC starfavegumtgefandaverWbrfasemskrWhafaveriWeWa;skaWhefurveriW 6 eftiraWverWiskrWkauphlleWaskipulegum_tilboWsmarkaWi_ԀsemfengiW  hefurstarfsleyfihrlandi. 0  000v0bvv0bb  EinstaklingareWa_lgaWilar_ԀsemeigabeinaneWa;beinaneignarhluttgef o andaverWbrfa,semskrWhafaveriWeWa;skaWhefurveriWeftirskrningu b:  kauphlleWaskipulegum_tilboWsmarkaWi_ԀsemfengiWhefurstarfsleyfihr -! landi,ogeigafulltrastj;rnviWkomanditgefandagrundvelli_eignarhlutar " ins_.# 0  000v"A0J"  A0J b2Uh  b  .3  Ԉ0vv  AWrir_innherjar_:A0J@݌ f$ Ќ  0  000v0bvv0bb  AWilisemekkitelst_fruminnherji_Ԁskv.aliWenhefurvegnastarfssns,stWu Y!1% eWa_skyldna_ԀtmabundinnaWgangaW_trnaWarupplUsingum_.$"& 0  000v0bvv0bb  AWilisemekkitelst_fruminnherji_Ԁskv.aliWenhefurfengiWvitneskjuum "' _trnaWarupplUsingar_,endahafiviWkomandivitaWeWamttvitahverseWlisupp #( lUsingarnarvoru.$] )  )(h08/! !0  0"A0J"  A0Jhww 2h  6  .3  Ԉ0v  _ViWskiptalota_:FjldiverWbrfasamaflokki,eWa_lgmarksmarkaWsverWmti_Ԁsem P%(!* YarftilYessaWgetattsamfelldviWskipti_viWskiptakerfi_Ԁ_kauphallar_ԀeWa_skipulegs_ &!+ _tilboWs  markaWar_,samkvmtreglumsem&  stj;rn_kauphallar_ԀeWa_skipulegs_Ԁ_tilboWs &",  markaWar_Ԁsetur.'& A0Jh݌#'#-vv; #\< \]_ \  ь   *(g00)! !"A0J"  A0J#2g  b  .3  Ԉ0    4.tlul.,semverWur7.tlul.,orWastsvo:AlmennttboW: &    SalaverWbrfasamaverW -  brfaflokkisemboWinerualmenningitilkaupsmeWkynningueWameWWrumhtti. '-$ A0J#L#݌ Ќ   *(g00*@==!3.gr. a   EftirfarandibreytingarverWatilvsunumIII.kaflalaganna: Y, "A0J"  A0J7&2g  a  .3  Ԉ0    0staW?45.gr. 7.gr.kemur:55.gr.A0J7&d&݌$ Ќ  "A0J"  A0JG'2g  b  .3  Ԉ0    0staW?43.gr. 10.gr.kemur:53.gr.A0JG't'݌ Ќ  "A0J"  A0JX(2g  c  .3  Ԉ0    0staW?IV.kafla 1.mgr.21.gr.,semverWur20.gr.,kemur:V.kafla.A0JX((݌  Ќ   *(g00*@==!4.gr. P #    18.gr.lagannaorWastsvo:      FyrirtkjumverWbrfaYj;nustuer;heimiltaWannastmillignguumverWbrfaviWskipti    hafistarfsmennYeirravitneskjuumeWastWutilaWtlaaWviWskiptinbrj;tibgaviW   kvWiV.kafla. |O  @==!5.gr.     20.gr.lagannafellurbrottogbreytistgreinatalasamkvmtYv.   @==!6.gr. sF   eftirIII.kaflalagannakemurnUrkafli,IV.kafli, BtboWverWbrfa ,meWfimmnUjum > greinum,svohlj;Wandi:     a.(25.gr.) r   AlmennttboWverWbrfa,hvortheldurupphaflegrislueWasWarislu,erhWYvaWt j= boWslUsinghafiveriWgefintsamrmiviWkvWilagaYessara,sbr.Y;29.gr. 5   b.(26.gr.)    HafitboWslUsingveriWbirtsamrmiviW25.gr.erekkiYrfaWbirtanUja i tboWslUsingutengslumviWalmennttboWnemaliWnirsumeiraen12mnuWirfrbirtingu a4 tboWslUsingartilfyrstasludagsnUjutboWieWaeforWiWhafabreytingarhgum , tgefandasemtlamaWhafiveruleghrifmarkaWsverWverWbrfanna.    c.(27.gr.) `    SalaeWamilligangafyrirtkisverWbrfaYj;nustuverWbrfumtilannarraen X+! fagfjrfesta,semekkifellurundirreglurumalmennttboW,erhWYvaWlagthafiveriWmat #" faglegaYekkingu,fjrhagogreynsluviWskiptavinar.FyrirtkiverWbrfaYj;nustuer # heimiltaWsynjaummilligngumeWverWbrfsemekkifallaundiralmennttboWefYaWtelur  $ viWskiptaviniekkibayfirngjanlegriYekkingu,reynslueWafjrhagslegumstyrk. !W%   d.(28.gr.) #'   AlmennttboWverWbrfaskalfaraframfyrirmillignguverWbrfafyrirtkjaskv.8.gr. #( eWaannarraaWilasemtilYesshafaheimildlgum. $ )   FjrmlaeftirlitiWskalhafaumsj;nmeWathuguntboWslUsingum.X;skulukauphallir {%N!* annastathugunskrningarlUsingumsamkvmtlgumumstarfsemikauphallaog F&"+  skipulegratilboWsmarkaWaYegar;skaWereftirskrninguviWkomandikauphll,endashn '", tekinsemgildtboWslUsing.FjrmlaeftirlitiWgeturfaliWskipulegum &    verWbrfamrkuWum -  aWannastathuguntboWslUsingumWrumenYeimsemkveWiWerum2.mlsl. '- 6     X;knunfyrirathuguntboWslUsingumerkveWinafFjrmlaeftirlitinueWaskipulegum  verWbrfamarkaWiskv.2.mgr. a   RWherraskalsetjareglugerWumtboWverWbrfaYarsemm.a.verWikveWiWumaWdrag Y, andaaW_tboWslUsinguogtboWstmabil_,efniogtilhgunviWdreifingu_tboWslUsingar_,heim $ ildirFjrmlaeftirlitsinstilaWveitaundanYgurfrbirtingutboWslUsingaraWhlutaeWallu  leyti,viWvarandi_upplUsingaskyldu_Ԁogskilgreiningu_fagfjrfestum_.     e.(29.gr.) P #    UndanYeginkvWum25.gr.eru:     4ABCD(%00*"A0J"  A0J-;2%  1  .3  Ԉ0    BtboWYarsemeitteWafleirieftirtalinnatilvikaeigaviW:A0J-;Z;݌   Ќ  "C"  CT<0  0 2%  a  .3  Ԉ0v  HlutabrfeWa_samvinnuhlutabrf_ԀerueinungisboWin_forgangsrttarhfum_Ԁflagiog   hmlurerulagWarviWskiptimeWbrfin.CT<<݌|O vv Ќ  "C"  C8>0  0ww 2%  b  .3  Ԉ0v  VerWbrferuboWintilgreindumafmrkuWumh;piaWilanauglUsingareWa_kynn  G   ingar,_Ԁendasuekkifleirien25aWilarh;pnum.C8>e>݌ vv Ќ  "C"  C@0  0 2%  c  .3  Ԉ0v  tlaW_heildarsluverW_Ԁ_verWbrfanna_Ԁnemurekkimeiraenfimmmillj;numkr;na,   sbr.Y;2.mgr.C@B@݌{ vv Ќ  "C"  CA0  0ww 2%  d  .3  Ԉ0v  Hver_fjrfestir_ԀYarfaWreiWaafhendia.m.k.fimmmillj;nirkr;natilkaupa_verW sF brfunum_,sbr.Y;2.mgr.CAB݌>vv Ќ  "C"  CC0  0 2%  e  .3  Ԉ0v  VerWbrferuboWin_fagfjrfestum_.CCC݌ vv Ќ  "A0J"  A0J E2%  2  .3  Ԉ0    VerWbrfafeftirfarandigerWum:A0J E:E݌ Ќ  "C"  CF0  0 2%  a  .3  Ԉ0v  VerWbrfsemgefinerutaWtluWumarkaWsverWia.m.k.fimmmillj;nirkr;na r hvert,sbr.Y;2.mgr.CF viWskiptifyrirYeirrahnd,endasuviWskiptinliWurstefnurkisinspeningamlum,gengis   mlumeWalnasUslu.    c.(32.gr.) j=   FruminnherjarskuluforWastaWeigaviWskiptimeWverWbrfflagsinsYegartlamaW 5 fyrirliggitrnaWarupplUsingarhjtgefanda,svosemskmmufyrirbirtingursreiknings  eWamilliuppgjrseWaskmmufyrirtilkynninguummikilvgarkvarWanireWaatviksem  varWatgefandaverWbrfanna. i   d.(33.gr.) ,   FruminnherjarskulutilkynnaaWilasemtnefndurhefurveriWsamrmiviWreglurskv.  37.gr.fyrirframumfyrirhuguWviWskiptisneWaaWilasemerufjrhagslegatengdirhonum  meWverWbrfflagsinsogjafn;WumogviWskiptinhafafariWfram.ViWkomandiflagskal `  samdgurstilkynnaumviWskiptintilkauphallareWaskipulegstilboWsmarkaWarYarsemviW X+! komandiverWbrferuskrWeWa;skaWhefurveriWeftirskrninguYeim. #"   e.(34.gr.)  $   KauphlleWaskipulegurtilboWsmarkaWurskalbirtaopinberlegameWviWurkenndumhtti !W% upplUsingarumviWskiptifruminnherjasemerutilkynningarskyldskv.33.gr.,endauppfylli O""& viWskiptineftirtalinskilyrWi: #' "A0J"  A0Jk2%  1  .3  Ԉ0    MarkaWsvirWiviWskiptannanemura.m.k.einniviWskiptalotu,sbr.6.tlul.2.gr.A0Jk(l݌#( Ќ  "A0J"  A0J4m2%  2  .3  Ԉ0    MarkaWsvirWieignarhlutareftirviWskiptisamsvarituviWskiptalotum.A0J4mam݌$ ) Ќ  "A0J"  A0Jbn2%  3  .3  Ԉ0    MarkaWsvirWieignarhlutareftirviWskiptiferniWurfyrirtuviWskiptalotur.A0Jbnn݌{%N!* Ќ   4ABCD(%004ABCD  0tilkynninguskv.1.mgr.skaltilgreina: F&"+ "A0J"  A0Jip2%  1  .3  Ԉ0    nafntgefandaverWbrfa,A0Jipp݌'", Ќ  "A0J"  A0Jaq2%  2  .3  Ԉ0    dagsetningutilkynningar,A0Jaqq݌'#- Ќ  "A0J"  A0JVr2%  3  .3  Ԉ0    nafnfruminnherja,A0JVrr݌- Ќ  "A0J"  A0JDs2%  4  .3  Ԉ0    tengslfruminnherjaviWtgefandaverWbrfa,A0JDsqs݌ Ќ  "A0J"  A0JRt2%  5  .3  Ԉ0    dagsetninguogstundviWskipta,A0JRtt݌ Ќ  "A0J"  A0JPu2%  6  .3  Ԉ0    tegundverWbrfa,A0JPu}u݌a Ќ  "A0J"  A0J@v2%  7  .3  Ԉ0    hvortumvaraWrWakaupeWaslu,A0J@vmv݌Y, Ќ  "A0J"  A0JHw2%  8  .3  Ԉ0    nafnverWoggengiviWskiptum,A0JHwuw݌$ Ќ  "A0J"  A0JIx2%  9  .3  Ԉ0    nafnverWeignarhlutarfruminnherjaogfjrhagslegatengdraaWilaeftirviWskipti,A0JIxvx݌ Ќ  "A0J "  A0Jy112%  10  .3  Ԉ0    dagsetningulokauppgjrsviWskiptanna.A0Jyy݌  Ќ   4ABCD(%00 4ABCD  f.(35.gr.) P #    FjrmlaeftirlitiWskalhaldaskryfirinnherjaskv.aliWog1.mgr.bliWar5.tlul.2.gr.    flgumsemskrWerueWahafa;skaWskrningarkauphlleWaskipulegumtilboWsmark    aWi.FlginskulusendaFjrmlaeftirlitinu,YvformisemYaWkveWur,eftirfarandiupp   lUsingar: |O  "A0J"  A0J|2%  1  .3  Ԉ0    heitiflags,A0J|}݌G  Ќ  "A0J"  A0J}2%  2  .3  Ԉ0    kauphlleWaskipulegantilboWsmarkaWsemflagerskrWeWahefur;skaWskrningar   ,A0J}}݌  Ќ  "A0J"  A0J)2%  3  .3  Ԉ0    nafn,kennitluogheimilisfanginnherja,A0J)V݌{  Ќ  "A0J"  A0J.2%  4  .3  Ԉ0    tengslinnherjaviWflag,A0J.[݌sF Ќ  "A0J"  A0J'2%  5  .3  Ԉ0    stWuskrningarinnherja,A0J'T݌> Ќ  "A0J"  A0J!2%  6  .3  Ԉ0    nfnaWilasemerufjrhagslegatengdirinnherja.A0J!N݌  Ќ   4ABCD(%004ABCD  FjrmlaeftirlitinuerheimiltaWkveWannarumupplUsingarsemveittarskuluskv.1.  mgr.AllarbreytingarupplUsingumskv.1.mgr.skulutilkynntarFjrmlaeftirlitinusam r dgurs.EndurskoWaWanlistayfirinnherjaskalsendaFjrmlaeftirlitinueigisjaldnarensex j= mnaWafresti. 5   UpplUsingarskv.1.og2.mgr.skulueinnigsendarkauphlleWaskipulegum_tilboWs  markaWi_ԀYarsemverWbrfflagseruskrWeWa;skaWhefurveriWeftirskrninguYeirra.    UpplUsingarumfruminnherjainnherjaskrFjrmlaeftirlitsinsskulugerWaropinberar i meWYeimhttisemFjrmlaeftirlitiWkveWur. a4   g.(36.gr.)    FlgsemtilgreinthafainnherjatilFjrmlaeftirlitsinsskv.35.gr.skulutilkynnaviW  komandiinnherjaumYaWskriflega.JafnframtskaltilkynnainnherjaskriflegaYegarhann `  hefurveriWtekinnafskrnni. X+!   FlgskulugreinainnherjumfrYeimrttarreglumsemgildauminnherjaogmeWferW #" trnaWarupplUsinga. #   h.(37.gr.) !W%   Stj;rnflagssemskrWerkauphlleWaskipulegumtilboWsmarkaWi,eWaflagssem O""& ;skaWhefureftirskrningukauphlleWaskipulegumtilboWsmarkaWi,skalsetjareglurum #' meWferWtrnaWarupplUsingaogviWskiptiinnherja.0reglunumskalm.a.kveWiWummeW #( hvaWahttiskulikomiWvegfyriraWtrnaWarupplUsingarberisttilannarraenYarfnastYeirra $ ) vegnastarfasinna,hvernigviWskiptuminnherjaskulihttaW,&  hverberibyrgWinnanflagsins {%N!*  aWreglunumsframfylgtogskrningusamskiptasemframfaragrundvellireglnanna.'{%ڋ F&"+   & a  Reglurskv.1.mgr.skulustaWfestarafstj;rnviWkomandiflagsogsendarFjrmlaeftirlit - inuogkauphlleWaskipulegumtilboWsmarkaWiYarsemverWbrfflagsinseruskrWeWa;sk  aWhefurveriWskrningarYeirra.'a-    Stj;rnvldogaWriraWilarsemfreglulegatrnaWarupplUsingarstarfsemisinniskulu a setjasrreglursamkvmtYessarigrein. Y, _  i.(38.gr.)    :heimiltereinstaklingumeWa_lgaWilum_ԀaWtakaYtt,stuWlaaWeWahvetjatilviWskipta   meWverWbrfeWaannarraaWgerWaYvskyniaWgefarangamyndafumfangiviWskiptameW  X tiltekinverWbrfeWahafa;eWlilegeWa;hfileghrif_verWmyndun_Ԁ_verWbrfaviWskiptum_. P #  @==!8.gr.      EftirfarandibreytingarverWatilvsunum_V._,_VI_.,_VII_.,_VIII_.,_X._,_XI_.,_XII_.,_XIII_.og   _XVI_.kaflalaganna: |O   *(g004ABCD"A0J"  A0J2g  a  .3  Ԉ0    0staW?32.gr. 33.gr.,semverWur40.gr.,kemur:39.gr.A0Jړ݌G  Ќ  "A0J"  A0J֔2g  b  .3  Ԉ0    0staW?32.gr. 34.gr.,semverWur41.gr.,kemur:39.gr.A0J֔݌  Ќ  "A0J"  A0J2g  c  .3  Ԉ0    0staW?33.gr. hvarvetna35.gr.,semverWur42.gr.,kemur:43.gr.A0J,݌  Ќ  "A0J"  A0J22g  d  .3  Ԉ0    0staW?32.gr. og?23.gr. hvarvetna36.gr.,semverWur43.gr.,kemur:42.gr.,og: {  22.gr.A0J2_݌sF Ќ  "A0J"  A0J2g  e  .3  Ԉ0    0staW?56.gr. 3.mgr.38.gr.,semverWur45.gr.,kemur:66.gr.A0JƘ݌> Ќ  "A0J"  A0Jʙ2g  f  .3  Ԉ0    0staW?32.gr. hvarvetna40.gr.,semverWur47.gr.,kemur:42.gr.A0Jʙ݌  Ќ  "A0J"  A0J2g  g  .3  Ԉ0    0staW?39.gr. og?40.gr. hvarvetna44.gr.,semverWur51.gr.,kemur:49.gr.,og:  50.gr.A0J*݌r Ќ  "A0J"  A0Jd2g  h  .3  Ԉ0    0staW?_XI_.kafla og?X.kafla 51.gr.,semverWur58.gr.,kemur:_XIII_.kafla,og:_XII_. j= kafla.A0Jd݌5 Ќ  "A0J"  A0J,2g  i  .3  Ԉ0    0staW?37.gr. og?32.gr. 2.mgr.52.gr.,semverWur59.gr.,kemur:47.gr.,og:42.  gr.A0J,Y݌ Ќ  "A0J "  A0J2g  j  .3  Ԉ0    0staW?32.gr. og?37.gr. 53.gr.,semverWur60.gr.,kemur:42.gr.,og:47.gr.A0J݌i Ќ  "A0J "  A0Jڠ2g  k  .3  Ԉ0    0staW?_VII_.kafla 55.gr.,semverWur62.gr.,kemur:_IX_.kafla.A0Jڠ݌a4 Ќ  "A0J "  A0JI2g  l  .3  Ԉ0    0staW?_IV_.kafla 5.mgr.56.gr.,semverWur63.gr.,kemur:V.kafla.A0JIv݌, Ќ  "A0J "  A0JZZ2g  m  .3  Ԉ0    0staW?_IV_.kafla hvarvetna62.gr.,semverWur69.gr.,kemur:V.kafla.A0Jˣ݌ Ќ   *(g00 *@==!9.gr. `    eftir4.mgr.56.gr.laganna,semverWur63.gr.,kemurnUmlsgrein,svohlj;Wandi: X+!   _FjrmlaeftirlitiW_ԀgeturaflaWupplUsingaumframkvmd_tboWs_ԀhjaWilasembUWurfram #" verWbrf_tboWi_.Telji_FjrmlaeftirlitiW_ԀaWekkihafiveriWfariWaWreglumumalmennttboW # verWbrfageturYaWstWvaW_tboWiW_Ԁogveittfresttilrb;ta,sYesskostur._FjrmlaeftirlitiW_  $ geturbirtopinberlegayfirlUsinguumumrttmloglagtaWila_dagsektir_Ԁsamkvmtlgum !W% umopinberteftirlitmeWfjrmlastarfsemi. O""& @!10.gr. #(   LgYessiWlastgildi1.janar2001. $ ) @ #dgg& a AthugasemdirviWlagafrumvarpYetta.#ggdԈ F&"+   0frumvarpiYessuerulagWartilbreytingarkvWum_verWbrfaviWskiptalaga_ԀumtboW '", verWbrfaog'aF&_innherjaviWskipti_.125.lggjafarYingivoriW2000lagWiviWskiptarWherra '#- framfrumvarptillagaumbreytingulgumumverWbrfaviWskiptiogverWbrfasj;Wi.0 - frumvarpinuvorumeWalannarslagWartilbreytingar20.gr.lagannaumalmennttboW  verWbrfa.XarvarlagttilaWalmennttboWverWbrfaskyldifaraframfyrirmilligngu  _verWbrfafyrirtkja_ԀeWaannarraaWilasemtilYesshefWuheimildlgumenaWWruleyti a skyldikveWiWumtboWverWbrfareglugerW.AlYingitaldi;eWlilegtaWrWherrafengisvo Y, vWtkaheimildtil_reglugerWarsetningar_ԀogbeindiYvYeimtilmlumtilviWskiptarWherra $ aWhannhlutaWisttilumaWsamiWyrWifrumvarpsemflisrhelstu_efnisreglur_ԀumtboW  verWbrfaog_innherjaviWskipti_.ViWskiptarWherraskipaWiframhaldinutvrnefndirsem   geraskyldutillguumbreytingukvWum_verWbrfaviWskiptalaga_ԀumtboWverWbrfaog  X _innherjaviWskipti_. 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X+!   1.mgr.eraWfinna1._mlsl_.20.gr.gildandilaga.kvWigildandilagaumundanYgu #" _rkisskuldabrfa_,skuldabrfameWrkisbyrgWog_rkisvxla_Ԁfralmennu_tboWi_Ԁhefurfrum # varpiYessuveriWfluttyfire-liW6.gr.(29.gr.)enYeirrigreinerkveWiWumundanYgur  $ frskyldutilalmenns_tboWs_. !W%   2.mgr.kemurekkifyrirgildandilgum.020.gr.laganr.13/1996,umverWEEbrfaF O""& FviWskipti,segiraWalmennttboWverWbrfaskulitilkynnatil_VerWbrfaYings_Ԁ0slandseigi #' sWarenvikufyrirupphafslusamtupplUsingumumllhelstueinkenni_tboWsins_ԀsamG #( GrmiviWreglursemstj;rn_VerWbrfaYingsins_ԀseturumgerW_tboWsgagna_ԀogaWdraganda $ ) _tboWs_.ReglurYingsinsumgerW_tboWsgagna_ԀogaWdragandaalmenns_tboWs_ԀverWbrfaeru {%N!* nr.6/1999.Xarsegirm.a.aW_VerWbrfaYingiW_Ԁskuligera_forathugun_Ԁ_tboWslUsingum_Ԁjafnvel F&"+ Y;ttekkis;skaWeftiropinberriskrninguYinginu.ReglurYingsinstakamiWaftilskipun '", rWsins89/298/EBE.MeWlgumnr.34/1998,umstarfsemi_kauphalla_Ԁogskipulegra_tilboWs_H '#- HmarkaWa,vareinkaleyfi_VerWbrfaYings_Ԁ0slandstil_kauphallarstarfsemi_ԀafnumiW.Hinn1. - janar1999varrekstriYingsinsbreytthlutaflag.    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G  umgerW_tboWsgagna_ԀogaWdraganda_tboWs_.ReglurYingsinstakamiWaftilskipunrWsins   89/298/EBE,umsamrmingukrfumviWgerW,athugunogdreifingu_tboWslUsingu_Ԁsem   birtaskalviWalmennttboW_framseljanlegra_ԀverWbrfa.0Yessarimlsgreinereinnigmlt {  fyrirumaWrWherrasetjireglugerWumviWvarandi_upplUsingaskyldu_ԀflagasemfariWhafa sF almennttboWogumskilgreiningu_fagfjrfestum_.Ekkieruneinarreglurgildandirtti > umviWvarandi_upplUsingaskyldu_ԀflagaeWaskilgreining_fagfjrfestum_.Einsogsegir   almennumathugasemdumviWfrumvarpYettaverWuraWtelja;eWlilegtaWenginkvWigildi  umviWvarandi_upplUsingaskyldu_ԀYeirraflagasemfariWhafaalmennttboWnskrningar r kauphlloggangakaupumogslualmennummarkaWi.Skilgreining_fagfjrfestum_Ԁer j= tilaWkveWaskUrarumhvaWa_fjrfestar_ԀgetikeyptverWbrfgrunniundanYgufrskyldu 5 tilalmenns_tboWs_.    UmeliW(29.gr.).    0greininnieruundanYgurfrskyldutilalmenns_tboWs_.TekiWermiWaf2.gr._tilskipunar_ i rWsins89/298/EBE,umsamrmingukrfumviWgerW,athugunogdreifingu_tboWslUs a4 ingu_ԀsembirtaskalviWalmennttboW_framseljanlegra_ԀverWbrfa.Vsasttil_fylgiskjals_ԀIum , nnaritlistunundanYgumfralmennu_tboWi_Ԁ_tilskipuninni_ԀogsamsvarandikvWa  gildandislenskumrtti.    UndanYgurfralmennu_tboWi_ԀYessari_frumvarpsgrein_ԀeruhinarsmuogreglugerW `  nr.505/1993,umalmennttboWverWbrfa,meWtveimurundantekningum.0fyrstalagiernUr X+! e-liWur1.tlul.XarerkveWiWumundanYgufralmennu_tboWi_ԀYeimtilvikumYegar #" verWbrferuboWin_fagfjrfestum_.TeljaverWuraWYeir_fjrfestar_ԀsemhafafaglegaYekkingu # ogreynslutilaWmeta_fjrfestingarkosti_ԀmeWtillititilhttugetitekiWYtttboWumnYess  $ aW_tboWslUsing_Ԁliggifyrir.GeramrWfyriraWYessiundanYgagerikleiftaWmynda_skil !W% virkan_ԀmarkaW_fagfjrfesta_ԀmeWbrfsemekkihafaveriWgefintalmennu_tboWi_. O""&   Samkvmtgildandislenskumrttigeta_fagfjrfestar_ԀtekiWYttlokuWu_tboWi_Ԁsvo #' framarlegasemh;purinnerekkistrrien25aWilar,sbr.b-liW1.tlul.2.gr.reglugerWarnr. #( 505/1993,eWahver_fjrfestir_ԀreiWirafhendiaWminnstakostifimmmillj;nirkr;natilkaupa $ ) _verWbrfunum_Ԁskv.d-liW1.tlul.2.gr.reglugerWarnr.505/1993.SegjamaWhrsaW {%N!* nokkruleytikomiWtilm;tsviWYYrfaWleitatil_fagfjrfesta_Ԁeinfaldanhtt.Tildmiser F&"+ flgumgefinnkosturaWffjrmagninnreksturinnmeWYvaWleitatil_takmarkaWs_Ԁh;ps '", mannanYessgera_tboWslUsingu_.AlmenntergertrWfyriraWslkumtilvikumYekkimenn '#- ofttilrekstursins,suannaWhvorttengdirinnreksturflagsinseWasu_fagfjrfestar_Ԁsem - ttuaWgetametiWYhttusemfelst_fjrfestingunni_.LeggjaverWurhersluaWYaWeftir  aWkomalj;shversuraunhfaYUWingukvWiWum_fagfjrfesta_ԀeftiraWhafaYegarhafWar  eruhuga_framannefndar_ԀundanYgurbogd-liW1.tlul. a   0Wrulagierj-liWbttviW2.tlul.XarerundanYgafralmennu_tboWi_Ԁfyrir_framIIseljanJ Y, Jleg_ԀverWbrfsemgefinerutafrkjumEvr;pskaefnahagssvWinueWaerumeWrkisK $ KbyrgW.    02.mgr.greinarinnarersvofyrirmltaWfjrhWir1.mgr.skulialdreiveralgrien40   Ys._evrur_ԀmiWaWviWopinbert_viWmiWunargengi_ԀSeWlabanka0slandseinsogYaWerskrW  X hverjumtma.XettaersviWmiWunsemlgWertilgrundvallar2.gr._tilskipunar_ P #  89/298/EBE,umsamrmingukrfumviWgerW,athugunogdreifingu_tboWslUsingu_Ԁsem    birtaskalviWalmennttboW_framseljanlegra_ԀverWbrfa,og0slandhefurskuldbundiWsigtil    aWuppfyllasamkvmtsamningnumumEvr;pskaefnahagssvWiW.   @ Um7.gr. 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MeWlgumnr.35/1998vargildissviW_IV_.kaflalagaumverWbrfaviWskipti_tvkkaW_Ԁog  ltiWntilviWskiptameWverWbrfkauphllog_tilboWsmarkaWi_ԀsemhlotiWhefurstarfsleyfi r hrlandi.JafnframtskyldihanntakatilviWskiptameWverWbrfutanskipulegra_verWbrfa j= markaWa_.0athugasemdummeWframangreindukvWisagWiaWlagtvritilaWkvWi_IV_. 5 kaflalagannatkjutilviWskiptasemframfru_verWbrfamarkaWinum_.GiltiYeinuhvort  viWskiptinvrugerWkauphll,innan_skipulegs_Ԁ_tilboWsmarkaWar_ԀeWautanhans.Mikilvgt  vriaWkvWiummeWferW_trnaWarupplUsinga_ԀtkjualmennttilviWskipta_verWbrfaLLmarkM i MaWNNinum_ԀogvriYessibreytingYvYUWingarmikillliWurYvaWviWskiptiYarnytuYesstrausts a4 semtaliWvarnauWsynlegtaWtryggtvrilgum. ,   kvWigildandirttarumgildissviW_IV_.kaflaermunvWtkaraentilskipun_ESB_Ԁum_inn  herjaviWskipti_Ԁogsambrileglggjfngrannalndummlirfyrirum.LagtertilaWgildisO  OsviW_IV_.kaflalagaumverWbrfaviWskiptiverWiYrengtogltiWntilviWskiptameWverWbrf `  semskrWhafaveriWeWa;skaWhefurveriWeftirskrningukauphlleWaskipulegum_til X+! boWsmarkaWi_ԀsemfengiWhefurstarfsleyfihrlandi.MeWYverukvWilagannasamrmd #" tilskipun_ESB_ԀYessusviWisemoglggjfngrannalandanna.YaWskalminntaWkvWum # um_innherjaviWskipti_ԀerfyrstogfremsttlaWaWverndafjrfestaskipulegum_verWbrfa  $ mrkuWum_ԀogskapaYeimmrkuWumnauWsynlegttraustoggagnsiviWskiptum.Misnotkun !W% _trnaWarupplUsingum_ԀervarWaverWbrfsemskrWerukauphlleWaskipulegum_tilboWs O""& markaWi_ԀbeinistekkieingnguaWeinstkumkaupendumeWaseljendumverWbrfahelduraW #' _fjrfestum_Ԁalmenntogskipulegum_verWbrfamarkaWi_ԀheildogeruYaWhagsmunirmarkaWar #( insheildsemtlunineraWvernda.0eWlilegusamhengiviWYessisj;narmiWerlagttilaW $ ) kvWintakieinnigtilviWskiptameWverWbrfsem;skaWhefurveriWeftirskrningukaup {%N!* hlleWaskipulegum_tilboWsmarkaWi_. F&"+   EWlimlssamkvmteigaframangreindsj;narmiWYvekkiviWumviWskiptiutanskipuP '", Plegra_verWbrfamarkaWa_.0viWskiptummeW_;skrW_ԀverWbrfer;gjrninguraWframfylgja '#- eftirQQlitimeWviWskiptummeWsambrilegumhttioggeristmeWskrWverWbrf,m.a.vegna - YessaWekkierhgtaWopinberaupplUsingareinfaldanhtteinsogYegarumskrWverWR  RbrferaWrWa.RtteraWbendaaWviWskiptummeW_;skrW_ԀverWbrfgetaYeirsemtelja  sighafaveriWhlunnfarnirboriWfyrirsigkvWi248.gr.almennrahegningarlaga,nr. a 19/1040,eWakvWiIII.kafla_samningalaga_,nr.7/1936. Y,   & a UmbliW(31.gr.). $   kvWi1.mgr.er;breyttfr1.mgr.27.gr.gildandilagaaWWruleytienYvaWhugtakiW  _innherji_Ԁkemurfyrir'a$upphafigreinarinnarsemleiWirafbreyttriframsetninguYarsemgert   errWfyriraW_innherjar_ԀverWisrstaklegaskilgreindir2.gr.laganna,sbr.2.gr.  X frumvarpsins. P #    kvWi2.mgr.erefnislega;breyttfr29.gr.ngildandilaga.      kvWi3.mgr.erefnislega;breyttfr2.mgr.27.gr.ngildandilaga.      UmcliW(32.gr.).     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'#-   & a UmdliW(33.gr.). -   LagtertilaW_fruminnherjar_ԀskulisamrmiviWreglur,semsettareruafstj;rnflagsskv.  h-liW7.gr.frumvarpsins(37.gr.),'a-tilkynnaaWila,semtnefndurhefurveriWsamkvmtregl  unum,fyrirframumfyrirhuguWviWskiptisneWaaWilasemerufjrhagslegatengdirhonum a meWverWbrfflagsinsjafn;WumogviWskiptinhafafariWfram.EWlimlsinssamkvmtnr Y, _tilkynningarXXskyldan_ԀeinnigtilviWskipta_fruminnherja_ԀmeW&  _afleiWusamninga_ԀsemtakamiWaf $ verWYr;un_verWbrfs_ԀsemhefurveriWskrWkauphlleWaskipulegum_tilboWsmarkaWi_.'$    UmeliW(34.gr.).     01.mgr.erkveWiWumaW_tilkynningarskyld_ԀviWskipti_fruminnherja_ԀskulibirtopinberY  X Ylega.HrerumaWrWanUmlilgumenkvWiumbirtinguviWskipta_innherja_ԀhafaveriW P #  reglugerWnr.433/1999um_upplUsingaskyldu_Ԁtgefenda,_kauphallaraWila_ԀogeigendaverW[    [brfasemskrWerukauphllogreglumnr.3.um_upplUsingaskyldu_ԀtgefendaverWZZbrfa    _VerWbrfaYingi_Ԁ0slandshf.SamkvmtreglugerWinniogreglum_VerWbrfaYings_Ԁhafall   tilkynntviWskiptiveriWbirt_viWskiptakerfi_Ԁ_VerWbrfaYings_.TilgangurbirtingarupplUsinga |O  umviWskipti_innherja_ԀeraWveitamarkaWinumupplUsingarsemgetaskiptmliviWmat G  tgefandaogverWbrfumhans.HrerlgWtilsbreytingfrgildandireglumaWeinungis   viWskiptisemnYeirristrWaWgetabreytt_lokaverWi_ԀverWi_birtingarskyld_.TilYessverWaYau   aWnemaa.m.k.einni_viWskiptalotu_ԀsamkvmtreglumviWkomandi_kauphallar_ԀeWa_skipulegs_ {  _tilboWsmarkaWar_.HugtakiW_viWskiptalota_Ԁerskilgreint2.gr.frumvarpsins.VarWandistrW sF _viWskiptalotna_Ԁhj_VerWbrfaYingi_Ԁ0slandshf.,semereina_kauphllin_Ԁsemstarfrkterhr > landi,erumaWrWaviWskiptisemnemaa.m.k.100.000kr.aWmarkaWsverWiflgumsem   fallaundirYaWaWverameWmiklaveltu.0flgumsemfallaundirYaWaWverameWminni  veltuer_viWskiptalota_Ԁ50.000kr.XerlagttilaWllviWskipti_fruminnherja_Ԁsemeigameira r ensemsvarartu_viWskiptalotum_ԀaWmarkaWsverWisu_tilkynningarskyld_.stWurYessaW j= lagtertilaWhorfiWverWifrYvaWbirtaupplUsingarumllviWskiptiersaW_smviWskipti_ 5 hafaminnihrif_verWmyndun_Ԁ_verWbrfaviWskiptum_ԀogerutilYessfallinaWvalda  misskilningi_fjrmlamarkaWi_.    02.mgr.komaframYrupplUsingarsemtilgreinaskaltilkynninguumviWskipti i _innherja_.kvWiWersamrmiviWkvWireglugerWarnr.433/1999um_upplUsingaskyldu_ a4 tgefenda,_kauphallaraWila_ԀogeigendaverWbrfasemskrWerukauphll. ,   UmfliW(35.gr).    0YessukvWierkveWiWumYaWaW_FjrmlaeftirlitiW_Ԁhaldi_innherjaskrr_Ԁtgefenda  verWbrfasemfengiWhafaverWbrfsnskrWkauphlleWaskipulegum_tilboWsmarkaWi_. `  HingaWtilhefur_VerWbrfaYing_Ԁ0slandshf.haldiWutanum_innherjalista_ԀskrWraflaga.Hr X+! erlagttilaW_FjrmlaeftirlitiW_Ԁhaldi_innherjaskrna_ԀogerYaWsamrmiviWYframkvmd #" semermrgumngrannalandanna.BreytinginermeWalannarseWlilegvegnanUrralagaum # starfsemi_kauphalla_Ԁogskipulegra_tilboWsmarkaWa_,nr.34/1998,ogbreyttrarstWu_VerW\\brfa]  $ ]Yings_ԀkjlfarYeirra. !W%   kvWi2.mgr.og3.mgr.YarfnastekkiskUringa. O""&   04.mgr.erkveWiWumYaWaWupplUsingarvarWandi_fruminnherja_Ԁr_innherjaskr_Ԁ_Fjr #' mlaeftirlitsins_ԀverWigerWaropinberar.ErhrumnUmliaWrWa.SegjamaWekkissWur #( mikilvgtaW_fjrfestar_Ԁog_fjrmlafyrirtki_ԀgetittaWsigYvhverjirsu_fruminnherjar_Ԁ $ ) flagihverjumtmaogfiekkieinungisupplUsingarumstWuYeirrasem_innherja_ԀYegar {%N!* upplUsingarerubirtarumviWskiptiYeirra.kvWiWhefurfrmeWsraukiWaWhald,btir F&"+ _upplUsingaflWi_Ԁ_fjrmlamarkaWi_ԀogstuWlaraWgagnsi_verWbrfaviWskiptum_.AukYess '", mtlaaWYessibreytinghafahrifframkvmd18.gr.ngildandilagaumverW^^brfa__viW` '#- `skiptiogauWveldifyrirtkjumverWbrfaYj;nustuaWsinna&  eWlilegri_leiWbeiningarskyldu_ - gagnaavartviWskiptavinum.'-=    UmgliW(36.gr.).    SamkvmtkvWinuerlgWsskyldaflgaWtilkynnaYeimsemflagiWhefurtilkynnt a sem_innherja_Ԁtil_Fjrmlaeftirlitsins_.MikilvgterfyrirviWkomandiaWfformlegavitneskju Y, umstWusnaogrttarhrifhennar. $   UmhliW(37.gr.).    Samkvmt1.mgr.31.gr.ngildandilagaumverWbrfaviWskiptiskulutgefendurverW   brfasetjasrreglurYvskyniaWhindraaW_trnaWarupplUsingar_ԀberisttilannarraenYeirra  X semYarfnastYeirravegnastarfasinna.HrerlagttilaWkrfurtilflagaverWiauknarYannig P #  aWreglurnareigi,aukYessaWtakatilmeWferWar_trnaWarupplUsinga_,einnigaWtakatilviW    skipta_fruminnherja_ԀmeWverWbrfflagsins.XersrstaklegakveWiWumaWflgskulitil    nefnaaWilainnansinnafyrirtkjasemberbyrgWaWreglunumsframfylgt.XaWsemhr   bUraWbakieraWflghugivelaWframkvmdreglnaummeWferW_trnaWarupplUsinga_Ԁsem |O  varWaflginYvskyniaWaukatraustfjrmagnsmarkaWi. G    02.mgr.erlagttilYaWnUmliaWreglurnarskulistaWfestarafstj;rn&  flagsinsogsendar   tilYeirraaWi'lasemtilgreindirerukvWinu.     03.mgr.erugerWarsambrilegarkrfurtilstj;rnvaldaogannarraaWilaoglagtertilaW {  gerWarverWigagnvartflgumskv.1.mgr. sF   UmiliW(38.gr.). >   kvWi38.gr.fjallarumsvonefnda_markaWsmisnotkun_Ԁ(_market_Ԁ_manipulation_Ԁensku)   oger;breyttfr31.gr.ngildandilaga.  @ Um8.gr. j=   GreininYarfnastekkiskUringar. 5 @ Um9.gr.    0greininnierfjallaWumrrWisem_FjrmlaeftirlitiW_ԀhefurefaWilisembUWurframverW i brf_tboWi_ԀvirWirekkireglurumtboW. a4 @ttUm10.gr.    GreininYarfnastekkiskUringar.   FylgiskjalI. # [ . AU~) dE? A^ [ .   $  @d d SkUrslanefndarumtboWverWbrfa.  O""& @  INNGANGUR  #( Skipunnefndarinnar. $ )   MeWbrfi,dags.28.aprl2000,skipaWiviWskiptarWherranefndum_tboWsml_ԀverWbrfa. {%N!* NefndinnivartlaWaWgeratillguumbreytingukvWum_verWbrfaviWskiptalaga_Ԁum F&"+ tboWverWbrfaogleggjadrgaWreglugerWeWareglugerWumumYaWefni.NefndinvarYannb '", bigskipuW: '#-   Benediktrnason,viWskiptarWuneyti,formaWur, -   BjrgvinSighvatsson,SeWlabanka0slands,    FinnurSveinbjrnsson,SambandislenskraviWskiptabanka,    FriWrikHalld;rsson,_Sparisj;Wabanka_Ԁ0slands, a   HelgiSigurWsson,_KaupYingi_, Y,   :lfNordal,_VerWbrfaYingi_Ԁ0slands, $   PllGunnarPlsson,_Fjrmlaeftirliti_.    StarfsmaWurnefndarinnarvarEyvindurG.Gunnarsson,viWskiptarWuneyti.     HelgaHlnHkonard;ttir,_0slandsbanka_ԄFBA,varskipuWnefndinameWbrfi,dags.7.  X jl2000,staWFinnsSveinbjrnssonarsembaWstlausnarfr_nefndarstrfum_.Nefndinnaut P #  einnigstrfumsnumaWstoWarJ;hnnuBryndsar_Bjarnad;ttur_Ԁlaganema.    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NR.13/1996,UMVERVBRFAVIVSKIPTI,OGREGLUGERVNR.505/1993 #"  =/ 1.0  ALMENNT   $   MeWalmennu_tboWi_ԀverWbrfaerttviWslusamkynjaverWbrfasemboWinerualmenn !W% ingitilkaupsfyrstasinnmeWalmennriogopinberriauglUsingueWakynningumeWWrum O""& httisemjafnamtil_opinberrar_ԀauglUsingar.AlgengteraWfjrsaflaWhjalmenningimeW #' YvaWbj;WaverWbrftilslu,enfjrfestingverWbrfumhefurjafnanfrmeWsrYhttu #( aW_fjrfestar_Ԁtapipeningum.AfYessumskumeruflestumrkjum_lagafyrirmli_ԀumYaW $ ) hvernigstandaberaWalmennu_tboWi_ԀverWbrfa.HrlandierukvWiumalmenntboW {%N!* lgumnr.13/1996,umverWbrfaviWskipti,reglugerWnr.505/1993,umalmennttboWverW F&"+  brfa,reglumnr.253/1996,umfyrsta_sludag_Ԁalmennra_tboWa_ԀverWbrfa,ogreglum_VerW '", brfaYings_Ԁ0slandsnr.6/1999,&   umgerW_tboWsgagna_ԀogaWdragandaalmenns_tboWs_ԀverW - brfa.Sjnnariumfjllunkafla2.0.'-h5    SegjamaWreglumumeftirlitmeWtboWumsembeinteraWalmenningistlaWaW  verndafjrfesta,YannigaWYeirgetimetiWYhttusemfelst_fjrfestingunni_Ԁtfr a YekkingustaWreyndum.AlmennterlitiWsvoaWYessarreglurhafiYauhrifaWaukatr Y, manna_verWbrfamrkuWum_ԀogstuWlaaWeWlilegristarfsemioguppbygginguYeirra.0 $ slenskccumrttihafaumnokkurraraskeiWveriWreglurumalmennttboWverWbrfa.Eftir  aW0slandgerWistaWiliaWEvr;pskaefnahagssvWinu(EES)hafaYessarreglurtekiWmiWaf   skuldbindingum0slandssamkvmtEESsamningnum.  X   0framkvmdhefurstundumveriWgerWurgreinarmunuralmennuoglokuWu_tboWi_.Skil P #  greiningulokuWu_tboWi_ԀerhvergiaWfinnalgumeWa_stj;rnvaldsfyrirmlum_,enY;er    greinilegagertrWfyrirlokuWumtboWum,_t.d._ԀYegarfmennurh;purfjrfestaersrstaklega    undanYeginnreglumumalmenntboW.0slenskumrttierYvekkiaWfinnasrstakarreglur   semmlafyrirumframkvmdlokaWra_tboWa_. |O    0YeirriumfjllunsemhrfereftirverWurstuttlegagerWgreinfyrirgildandislenskum G  rttiYessusviWi(kafli2.0).XerstuttumfjllunumYaukvWiEESrttarsemslenskur   rtturtekurmiWafsamkvmtEESsamningnum(kafli3.0).XvnstergerWgreinfyrirYv   hvernig_rttarstaWan_ԀeraWYessuleytinokkrumerlendumrkjum,annarsvegar {  NorWurlndum,Y.e.Danmrku,Noregi,SvYj;WogFinnlandi,oghinsvegarBandarkjunum sF (kafli4.0).LoksverWurgerWgreinfyrirhugleiWingumnefndarmanna,einkumumYaWhverra > breytingasYrfslenskumrtti(kafli5.0).    2.0  0SLENSKURRTTUR  r  2.1  Xr;un_lagareglna_ԀumalmennttboWverWbrfa  j= 2.1.1  Almennt 5   Lgum_verWbrfamarkaW_ԀogskipulegverWbrfaviWskiptieigasrstuttasguhrlandi.  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Z+!  a)Xegar_framseljanleg_ԀverWbrferuboWinmnnumtengslumviWiWngreinYeirra, # atvinnueWastrf   $   XettakvWi_tilskipunarinnar_ԀhefurekkiveriWtekiWuppmeWbeinumhttislenskanrtt. !W% 0aliW1.tlul.2.gr.reglugerWarnr.505/1993segir:HlutabrfeWa_samvinnuhlutabrf_Ԁeru Q""& einungisboWin_forgangsrttarhfum_ԀflagioghmlurerulagWarviWskiptimeWbrfin. #'   HreraWstaWansaWflagerstofnaWaflokuWumh;pifjrfestaYarsemmeininginerekki #( saWfaratfyrirh;pinnmeWsluhlutafjr.HrerYvekkinauWsynlegtaWverndaal $ ) menningsrstaklegaendaerekkihttaYvaWalmenningiverWiboWiWaWkaupahlutabrf }%N!* flaginu. 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I  reglugerWarnr.505/1993,aWmiWaviW25mannah;p,varupphaflegafenginmeWskrskotun   tillaganr.9/1984,um_skattfrdrtt_Ԁvegnafjrfestingaratvinnurekstri.    c)Xegar_heildarsluverW_Ԁhinna_framseljanlegu_ԀverWbrfanemurekkimeiraen40.000 uF evr;pskum_mynteiningum_Ԁ(_EUR_) @    CliWur1.tlul.2.gr.reglugerWarnr.505/1993:tlaW_heildarsluverW_Ԁ_verWbrfanna_Ԁnem   urekkimeiraen5.000.000_kr_.    Xegarlagter?minni tboWverWbrfaogekkieruhrrifjrhWirboWien40.000_evrur_ r YykirekkirttaWskyldamennaWgera_tboWslUsingu_ԀYegarborinnersamanannarsvegar l= kostnaWurinnsemerYvsamfaraoghinsvegarYeirhagsmunirsemhfieru.Xetta_hags 7 munamat_ԀleiWirtilYessaWfinnaYarftiltekinmrksvoaWreglurverWiekki;Yarflega_Yyngj  andi_.0_tilskipuninni_ԀhafaYessimrkveriWkveWinviW40.000_evrur_.   d)Xegarhver_fjrfestandi_ԀYarfaWreiWaafhendia.m.k.40.000evr;pskar_mynteiningar_ c4 (_EUR_)tilaWfestakaupYeim .    DliWur1.tlul.2.gr.reglugerWarnr.505/1993:Hver_fjrfestir_ԀYarfaWreiWaafhendiaW  minnstakosti5.000.000_kr_.tilkaupa_verWbrfunum_.    XaWsj;narmiWliggurhraWbakiaW_fjrfestar_ԀsemgetafjrfestfyrirsvohaupphWsu `  sjlfirfrirumYaWaWgtahagsmunasinnaogmeta_fjrfestinguna_. _  17      ׀OftastvriumaWrWa Z+! fyrirtkieWa_fjrsterka_ԀeinstaklingasemfjrfestafyrirsvoharfjrhWir.AlmenntertaliW %" aWlitlarlkursuaWalmenningurfjrfestifyrirsvoharfjrhWir. # 3.2.2  _Framseljanleg_ԀverWbrfsemtilskipuningildirekkium !W%   Samkvmt2.tlul.2.gr._tilskipunarinnar_ԀgildirhnekkiumYautilviksemaWneWangrein Q""& ir.TilsamanburWarverWurvikiWaWYvhvernigundantekningarYessarhafaveriW_innleiddar_ #' slenskanrtt,Y.e.reglugerWnr.505/1993. #(  ,  z  ,n  a)_Framseljanleg_ԀverWbrfsemboWinerut_nafnvirWi_ԀaWminnstakosti40.000 }%N!* evr;pskar_mynteiningar_Ԁ(_EUR_)hvert ,no݌ H&"+ Ќ  z    AliWur2.tlul.2.gr.reglugerWarnr.505/1993:VerWbrfsemgefinerutaWtluWu / markaWsverWiaWminnstakosti5.000.000_kr_.hvert.    HreigasmurkviWoggerWvargreinfyrirdliWkafla3.2.1hraWframan.   b)_Hlutdeildarskrteini_Ԁsemgefinerutafflgumumsameiginlegafjrfestingunema [, aWganguraWYeimstakmarkaWur &    BliWur2.tlul.2.gr.reglugerWarnr.505/1993:_Hlutdeildarskrteini_Ԁ_verWbrfasj;Wa_ԀmeW  starfsleyfiinnanEvr;pska_efnahagssvWisins_.     HrverWuraWtlaaWkrfursemgerWarerulgumum_verWbrfasj;Wi_,_Y.m.t._Ԁum_upplUs  X ingaskyldu_,leiWitilYessaWekkisnauWsynsrstakrarverndarumframYrkrfursemYar R #  komafram.     c)_Framseljanleg_ԀverWbrfsemgefinerutafrkieWahraWseWasveitarstj;rn_aWildar   rkis_ԀeWaafopinberum_alYj;Wastofnunum_ԀsemeitteWafleiri_aWildarrki_ԀeigaaWildaW ~O     XessaundantekninguerekkiaWfinnareglugerWarnr.505/1993,enerhinsvegartekinupp I  20.gr.laganr.13/1996,umverWbrfaviWskipti,aWYvervarWarrkiW.     XaurksemhreigaviWvirWastviWYaWmiWuWaWYessiraWilarsualmennttaldirfjrsterk   iroggetistaWiWviWskuldbindingarsnar.AWmatinefndarinnareigaYessirkalmenntviWum {  rkiW,endeilamumhvortsveitarflghrlandisualmenntngilega_fjrsterk_ԀtilYessaW uF rttltanlegtsaWundantekningsgerWaWYverYauvarWar.XessskalgetiWaWNoregier @ einungisgerWundantekningvarWandirkiW.0_NOU_Ԁ1996:_Verdipapirhandel_,sagWiaWYrf   vriupplUsingumntillitstiltgefandaverWbrfa,enstWavritilaWgeraundanYguum  rkiWYarsemrkiWttiekkigreiWsluerfiWleikum(?_solvensproblemer_Ԁ_ikke_Ԁ_oppstr_Ԁi_forhold_ r til_staten_ ).EinnigmttigerarWfyrirYvaWrkiWhefWisjlfthagafYvaWkomaupplUsing l= umframfritilmarkaWarinstilYessaWnuppveltu_tboWinu_.Xvri_undanYgan_Ԁekki 7 raunhfvarWanditboWhlutabrfaheldurtboWskuldabrfa. _  18      ׀MeWhliWsj;nafreglunnium  bannviWmismununEESsvWinuvarstillagasettframaW_undanYgan_Ԁum_tboWslUsingu_  varWanditgfuskuldabrfanWieinnigtilannarrarkjaEESsvWinu._D _  19      _ i  d)_Framseljanleg_ԀverWbrfsemboWineruttengslumviW_yfirtkuboW_ .    CliWur2.tlul.2.gr.reglugerWarnr.505/1993:VerWbrfsemgefineruttengslumviW  _yfirtkutilboW_.    &  EkkierumYaWdeiltaWhluthfumerYrfupplUsingumtengslumviW_yfirtkuboW_.Hins `  vegarer'O!?mltfyrirumYessa_rttarvernd_ԀhluthafaWrumlgum.019.gr.laganr.34/1998 Z+! erfjallaWum_yfirtkuboW_.020.gr.ergreintfraWYegartilboWum_yfirtku_Ԁhlutumersett %" framsskyltaWsemjaoggeraopinbert_tilboWsyfirlit_ԀYarsemframkomaallarupplUsingarum # _tilboWsgjafa_.XarskulikomaframtilhvaWa_hlutabrfaflokka_ԀtilboWiWtaki,_fjrhagsatriWi_ԀYess,  $ svosemupplUsingarumgrundvllfyrirYvverWisemboWiWer,_greiWsluskilmla_Ԁoghvort !W% greiWaeigimeWWrumverWbrfum,svooglgmarkoghmarkYesshlutafjrsemtilboWiWtaki Q""& til,aukannarraupplUsinga.TeljaverWuraWsverndsemhluthfumerveittmeWYessum #' kvWumsngilegogkomistaWYeirrarverndarsemflistgerW_tboWslUsingar_ԀviWYessar #( aWstWur. $ ) Ї e)_Framseljanleg_ԀverWbrfsemboWineruttengslumviWsamrunafyrirtkja /    DliWur2.tlul.2.gr.reglugerWarnr.505/1993:VerWbrfsemgefineruttengslumviW  samrunafyrirtkja.    kvWiumsamruna_almenningshlutaflaga_ԀeraWfinna_XIV_.kaflalaganr.2/1995,um a _hlutaflg_.XarermltfyrirumferliWYegarhlutaflagierslitiWn_skuldaskila_ԀmeWYeimhtti [, aWflagiWeralgerlegasameinaWWruflagimeW_yfirtku_Ԁeignaogskulda(samrunimeW_yfir & tku_)ogYegartveWafleiri_hlutaflg_ԀrennasamannUtthlutaflag(samrunimeWstofnun),  sbr.119.gr._hfl_.     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SemdmiumYettatilvikmnefnaaW43.gr.hfl.eraWfinnaheimildtilhkkunarhluta  fjrmeWtgfujfnunarhlutabrfa.EinkennijfnunarhlutabrfaeraWhluthafarYurfaekki r aWgreiWaneittfyrirYauogYessvegnaverWurekkiumneinaeiginlegaskriftaWrWa.D _  21      ׀Hlut l= hafafundureinngeturkveWiWhkkunhlutafjr,hvortheldurermeWskriftnUrrahlutaeWa 7 tgfujfnunarhluta,sbr.Y;41.og43.gr.,sbr.33.gr.hfl.    LtaverWursvoaWtgfajfnunarhlutabrfafalliutanviWgildissviWtilskipunarinnarYar  semekkierumaWrWaneinaeiginlegaskriftfyrirhluthafana,heldurerkvrWuntekinmeW i samYykkihluthafafundar(sjY;undantekningar). _  22      ׀0YessutilvikierYvekkiYrfYeirri c4 verndhluthfunumtilhandasemefnitilskipunar89/298/EBEfjallarum. .  g)HlutabrfeWaframseljanlegverWbrfsemerugildihlutabrfaefYaueruboWin  skiptumfyrirhlutabrfsamaflagi,efboWiWhinumnUjuverWbrfumhefurekki `  frmeWsrhkkunhlutafflaginu Z+!    FliWur2.tlul.2.gr.reglugerWarnr.505/1993:HlutabrfeWaverWbrfsemerugildihluta %" brfaefYaueruboWinskiptumfyrirhlutabrfsamaflagi,efboWiWhinumnUjuverWbrf # umhefurekkifrmeWsrhkkunhlutafflaginu.  $   Q""& h)FramseljanlegverWbrfsemvinnuveitandieWafyrirtkitengthonumbUWurstarfs / mnnumsnumeWafyrrverandistarfsmnnumeWasemboWineruframYguYeirra     GliWur2.tlul.2.gr.reglugerWarnr.505/1993:VerWbrfsemvinnuveitandieWafyrirtki  tengthonumbUWureingngunverandieWafyrrverandifastrWnumstarfsmnnum&  snum,eWa a verWbrfsemboWineruframYguYeirra.' [,   TeljaverWurtilvikumsemYessumaWstj;rnflagsinshafiltiWfaraframngilegtmat & YvhvaWaverWihlutabrfinverWiboWin.tlamaWoftvriumltinnhlutaaf_heildarhluta  brfum_ԀflagsaWrWaogYvvri_e.t.v._Ԁof_Yyngjandi_ԀfyrirflgaWuppfyllaskylduum_t   boWslUsingu_. _  23      ׀XmgerarWfyrirYvaWYaWhefWineikvWarafleiWingarfyrirflagiWog  X stj;rnendurYessefsWarkmilj;saWtilboWiWvriekkihagstttfyrirstarfsmenn.Um R #  undanYguYessamY;deilaYarsemoftgtiveriWYrf_greinarg;Wum_ԀupplUsingumtil    handavntanlegumkaupendum,Y.e.starfsmnnum.MenngreinirY;umYettaatriWi._D _  24      _     i)_Framseljanleg_ԀverWbrfsemtilerukominvegnabreytingar_breytanlegum_Ԁskulda ~O  brfumeWavegnaYessaWneytterrttindasem_kauprttur_ԀaWhlutveitir,svooghluta I  brfsemboWineruskiptumfyrir_skiptanleg_Ԁskuldabrfendahafi_tboWs_ԄeWa_skrn   ingarlUsing_Ԁhinum_breytanlegu_ԀeWa_skiptanlegu_Ԁskuldabrfum,eWaYeimskuldabrf   umsem_kauprttur_ԀaWhlutfylgir,veriWgefintYv_aWildarrki_ {     HliWur2.tlul.2.gr.reglugerWarnr.505/1993:VerWbrfsemtilerukominvegnabreyting uF ar_breytanlegum_ԀskuldabrfumeWavegnaYessaWneytterrttindasem_kauprttur_ԀaWhlut @ veitir,svooghlutabrfsemboWineruskiptumfyrir_skiptanleg_Ԁskuldabrf,endahafi_tboWs_Ԅ   eWa_skrningarlUsing_Ԁhinum_breytanlegu_ԀeWa_skiptanlegu_Ԁskuldabrfum,eWaYeimskuldabrf  umsem_kauprttur_ԀaWhlutfylgir,veriWgefint0slandi. r   LtaverWursvoaWhrshagsmunafjrfestagttYegarupphaflegubrfinvorugefint, l= endaer_undanYgan_ԀhWYvaWbirthafiveriW_tboWslUsing_ԀviWupphaflegutgfuna. 7  j)_Framseljanleg_ԀverWbrfsemgefinerutafsamtkummeWrttarstWu_lgaWila_ԀeWa  stofnunum,semekkierureknar_hagnaWarskyni_ԀogviWurkenndareruafrkisvaldinu, i YeimtilgangiaWaflafjrtilframdrttarmarkmiWumsnum,semekkiltaaWhag c4 Yeirrasjlfra .    IliWur2.tlul.2.gr.reglugerWarnr.505/1993:VerWbrfsemgefinerutaf_lgaWilum_Ԁsem  ekkierureknir_hagnaWarskyni_ԀYeimtilgangiaWaflafjrtilframdrttarmarkmiWumsnum,  semekkiltaaWhagsjlfra_lgaWilanna_. `    XaWsj;narmiWhefurveriWorWaWaWYeirsemhyggjastkaupaverWbrfsemgefinerutaf Z+! _lgaWilum_,semekkierureknir_hagnaWarskyni_ԀYeimtilgangiaWaflafjrtilframdrttarmark %"  miWumsnumogltaekkihagYeirrasjlfra,kaupi_verWbrfin_ԀYeimtilgangiaWstyrkjaml # efniWsem_lgaWilinn_Ԁstendurfyrirenekkieinungis_hagnaWarskyni_. _  25      ׀UndirYettamtaka. /  XanniggtiYaWoftveriWhelsta_kvrWunarstWa_Ԁkaupanna.MarkmiWiWmeWkaupunumer  YvekkivalltvonumhagnaWvegnahkkunargengi_hlutabrfanna_.HafaverWurY;huga  aWmismunanditilvikgetakomiWuppYessusambandiYarsemrkinaWbaki_tboWslUsingu_ a getattviW,enYaWerY;matsatriWihverjusinni._D _  26      _ [,  k)HlutabrfeWa_framseljanleg_ԀverWbrfsemerugildihlutabrfa,efeignYeirraveitir  eigandartttilaWnUtasrYj;nustusemstofnanir,svosem?_building_Ԁ_societies_ ,   ?_Crdits_Ԁ_populaires_ ,?_Genossenschaftsbanken_ ,?_Industrial_Ԁ_and_Ԁ_Provident_Ԁ_Societies_ ,  X veita,eWatilaWgerastflagarYeim R #     XessaundantekninguerekkiaWfinnareglugerWnr.505/1993.HnvirWistsniWinaWYrf    umannarraEESrkja.VerWurYvekkigerWnnarigreinfyrirhennihr.     l)_Evr;puverWbrf_ԀsemekkieruauglUstalmenningieWakomiWframfrimeW_sam ~O  rmdu_Ԁ_slutaki_ I     XessaundantekninguerekkiaWfinnareglugerWnr.505/1993._Evr;puverWbrf_Ԁerunnar   skilgreindfliW3.gr._tilskipunar_Ԁ89/298/EBE.    4.0  ERLENDURRTTUR  uF  4.1  Almennt  @   0YessumkaflaverWurstuttlegagerWgreinfyrirYvhvernigreglumumtboWverWbrfaer   httaWrttinokkurraerlendrarkja,annarsvegarNorWurlndumoghinsvegarBandarkj  unum.HafaverWurhugaaWllNorWurlndineruaWilaraWEES,Y.e.SvYj;W,Danmrkog r Finnlandsem_ESB_ԄrkienNoregurog0slandsemEFTArki,oghafaYvskuldbundiWsigtil l= aWlagalggjfsnaaWtilskipun89/298/EBE.XverWurtilsamanburWarvikiWaWYvhvernig 7 reglumumalmennttboWverWbrfaerhttaWBandarkjunumenfullyrWamaWverWbrfa  markaWursYarummargtYr;aWrienEvr;pu.   4.2  Danmrk  c4   0DanmrkuerfjallaWum?_prospekter_Ԁ_ved_Ԁ_frste_Ԁ_offentlige_Ԁ_udbud_Ԁaf_visse_Ԁ_vrdipapirer_  . 12.kafla_verWbrfaviWskiptalaganna_Ԁ(_lov_Ԁnr.1072_fra_Ԁ20._december_Ԁ1995_om_Ԁ_vrdipapir  handel_).043.gr.kemurframaW12.kaflieigiviWumfyrstatboWverWbrfatilalmennings  semekkier;skaWaWtekinverWitil_opinberrar_Ԁskrningarkauphll.kvWiWhefurveriW `  skUrtsvoaWmeWfyrsta_tboWi_ԀsttviWbWitgfuverWbrfa(_emissioner_Ԁaf_vrdipapir_)og Z+! einssWarislu(_senere_Ԁ_afhndelse_)YegartgefinnaverWbrfasemekkivarupphafibeint %" tilalmennings._( _  27      _ #   &  02.mgr.43.gr._verWbrfaviWskiptalaganna_ԀkemurframtilhvaWaverWbrfakvWikaflans  $ taka,en'_'PYauerueftirfarandi:1)Hlutabrfognnur_framseljanleg_ԀverWbrfsemjafnamtil !W% Yeirra.2)SkuldabrfmeWgildistmaa.m.k.eittrognnur_framseljanleg_ԀverWbrfsemm / jafnatilYeirra.3)llnnur_framseljanleg_ԀverWbrfsemhgteraWeignastmeWskrifteWa  skiptum(_tegning_/ombytning)verWbrfumsemfallaundir1eWa2.Skv.3.mgr.43.gr.getur  _Fondsrdet_ԀgefiWtnnarireglurumaWtboWaftilteknumverWbrfum&  skuluundanYeginlg a un'Ԃum. [,   &  ViWtboWverWbrfaskalbirtagreinarg;Wa_tboWslUsingu_Ԁsemgefurrttmtamyndafeign & umogskuldumtgefandans,fjrhagslegri'&\stWu,afkomuog_tlaWri_ԀYr;un,sbr.1.mgr.44.  gr._verWbrfaviWskiptalaga_._ _  28      _Ԁ_BtboWslUsingin_ԀskalgeymaupplUsingarumYaurttindisem   tengjasthinum_tgefnu_ԀverWbrfum,2.mgr.44.gr.Skv.5.mgr.44.gr.setur_Fondsrdet_Ԁnn  X arifyrirmliuminnihald_tboWslUsinga_.XaWhefur_Fondsrdet_ԀgertmeW_Bekendtgrelse_Ԁnr. R #  229fr1998?_om_Ԁ_prospekter_Ԁ_ved_Ԁ_frste_Ԁ_offentlige_Ԁ_udbud_Ԁaf_visse_Ԁ_vrdipapirer_ (hreftir    nefndarreglur).      Samkvmt1.og2.mgr.45.gr._verWbrfaviWskiptalaga_Ԁskulu_tboWslUsingar_Ԁsendartil   _Fondsrdet_._Fondsrdet_ԀhefureftirlitmeWYvaW_tboWslUsingar_ԀuppfyllikvWilagannaog ~O  reglnasemsettarerumeWstoWlgunum. I    01.gr.reglnannakemurframaWbirtaskuli_tboWslUsingu_ԀviWfyrstatboWverWbrfatilal   mennings,semekkier;skaWaWverWitekintil_opinberrar_ԀskrningarviWkauphll.Skal_t   boWslUsingin_Ԁveragreinarg;Woggefarttmtamyndafeignumogskuldumtgefanda,fjr {  hagslegristWu,afkomuog_tlaWri_ԀYr;un,sbr.1.mgr.1.gr._BtboWslUsingin_Ԁskalgreinaupp uF lUsingarumYaurttindisemtengderuviWtgefinverWbrf,sbr.2.mgr.1.gr.03.mgr.1.gr. @ ertaliWupphvaWaverWbrfreglurnareigaviWogsvaraupplUsingarnartil2.mgr.43.gr.sem   vikiWvaraWhraWframan.    02.gr.reglnannakomaframundanYgurfrgerW_tboWslUsingar_ԀviWfyrstatboWverW r brfa,Yegarflag;skarekkieftirYvaWverWatekiWtil_opinberrar_ԀskrningarviWkauphll. l= XrundanYgursemYarkomaframsamsvara2.mgr.1.gr,2.gr.og5.gr._tilskipunar_ 7 89/298/EBE.Eftmandi_tboWslUsing_ԀhefurbirstsWustu12mnuWumerngilegtaWnsta  _tboWslUsing_ԀsemvarWarnnur_framseljanleg_ԀverWbrfsamatgefanda_tiltaki_ԀaWeinsYr  breytingarsemtthafasrstaWsWanhintmandi_tboWslUsing_ԀvarbirtsemvrutilYess i fallnaraWbreytamatinuYessuWru_tboWi_,samtYeimsrstkuaWstWumsemeigaviWum c4 Yessibrf. .   kvWi1.og2.tlul.1.mgr.2.gr.reglnannafjallaumskilinmillialmennraoglokaWra  _tboWa_,Y.e.hvarmrkinliggja,hvenrYarfaWgera_tboWslUsingu_Ԁoghvenrekki.Skv.1.  tlul.1.mgr.2.gr.erekkiskyldatilbirtingar_tboWslUsingar_ԀviWfyrstatboW_;skrWra_ԀverW `  brfaYegar_tboWi_ԀverWbrfaerbeinttil_lgaWila_ԀogeinstaklingasemeignastverWbrfsemliW Z+! atvinnustarfsemisinni.Skv.2.tlul.1.mgr.2.gr.erheldurekkiskyldatilaWgera_tboWs %" lUsingar_ԀYegar_tboWi_ԀverWbrfaerbeinttilminnih;ps(_mindre_Ԁ_kreds_)einstaklingaog_lgaWila_, # semtengjast_tbj;Wanda_ԀeWatgefandafjrhagslegaeWapers;nulega.  $   0framkvmdvirWistsemmestreynieftirfarandiYrjrundantekningarfrkrfuumgerW !W% _tboWslUsingar_ԀviWtboWverWbrfatilalmennings:1)_BtboWs_Ԁtilminnih;ps(_mindre_Ԁ_kreds_) Q""& einstaklingaog_lgaWila_ԀsemhafafjrhagslegaeWapers;nulegatenginguviW_tbj;Wandann_ԀeWa #' tgefandann(2.tlul.1.mgr.2.gr.reglugerWarnr.229fr1998).2)BtboWverWbrfaYegar #(  _heildarsluverW_Ԁferekkiyfir300.000danskarkr;nur.3)BtboWverWbrfameW_hlutaverW_ԀeWa $ ) fjrfestinguaWlgmarki300.000danskarkr;nur_pr_.fjrfesti._ _  29      _ԀUndanYgurnr.2og3valda /  ekkimiklumvafa,enWrumligegnirumnr.1.BenthefurveriWaWtextireglnannagangi  lengraentexti_tilskipunarinnar_,aukYesssemerfittsaWgerasrgreinfyrirafstWudanskra  stj;rnvaldamlinuoggetiYettaveriWtilefniUmissavandamla.SgagnrUnihefurkomiW a framundanYgunr.1aWmeWhennismjgYrngurstakkursniWinnaWhinumsvoklluWu [, lokuWutboWumoggangilengraentexti_tilskipunarinnar_ԀogniekkiYeimtilgangisemvar & upphaflegavarstefntaW_tilskipuninni_._ _  30      _  >?   03.kaflareglnannakemurframhvaW_tboWslUsingin_ԀaWtilgreinaogsamsvara4.!14.gr.   Yvsemframkemur11.gr._tilskipunar_ԀrWsins89/298/EBE._BtboWslUsingar_Ԁskulusendar  X til_Fondsrdet_Ԁtveimureintkum,sbr.1.mgr.16.gr._Fondsrdet_ԀhefureftirlitmeWYvaW_t R #  boWslUsingar_ԀuppfyllikvWilagaogreglna._Fondsrdet_Ԁsendir_Erhvervs_Ԅog_Selskabsstyrelsen_    _tboWslUsingu_,sbr.2.mgr.16.gr._Erhvervs_Ԅog_Selskabsstyrelsen_ԀtekurviW_tboWslUsingum_    ogskrirYr,sbr.17.gr.BtboWtilalmenningsmekkieigasrstaWfyrrenfimmdgumeftir   aW_tboWslUsingin_Ԁerbirt,sbr.17.gr.,sbr.1.mgr.18.gr.Fyrirbrotsemframineruaf ~O  setningieWast;rkostlegugleysivissumkvWumreglnannaerhgtaWrefsameWsektum, I  sbr.20.gr.    4.3  Noregur  {    05.kaflanorsku_verWbrfaviWskiptalaganna_Ԁ(_Lov_Ԁ_av_Ԁ19._juni_Ԁ1997nr.79_om_Ԁ_verdipapir uF handel_)erfjallaWumkrfurum_tboWslUsingar_ԀviWalmenntboW.Meginreglankemurfram @ 1.mgr.greinar51lgunumYarsemsegiraWviWtilboWumskrningu(_tilbud_Ԁ_om_Ԁ_tegning_)   _framseljanlegra_ԀverWbrfasembeintertilfleirien50aWilanorska_verWbrfamarkaWinum_ԀaW  heildarupphW40.000_euro_ԀeWameira,skuligera_tboWslUsingu_Ԁsamkvmtreglum5.kafla r laganna.SamaeigiviWumtboWfyrstasinnframseljanlegumverWbrfumsemekkieru l= opinberlegaskrWkauphllogekkihefurWurveriWgerW_tboWslUsing_Ԁskv.5.kafla.Skv.2. 7 mgr.greinar51framangreindreglaeinnigviWYegartboWgildirtilboW_kauprtti_Ԁsemveitir  rtttilaWeignast_framseljanlegt_ԀverWbrf,nematilboWiWgefirtttil_staWgreiWsluuppgjrs_.    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X hvert,sbr.Y;2.mgr.CXff݌R # vv Ќ  "C"  Ch0  0ss 2%  b  .3  Ԉ0v  _Hlutdeildarskrteini_Ԁ_verWbrfasj;Wa_ԀmeWstarfsleyfiinnanEvr;pska_efnahagssvWisins_.Ch>h݌  vv Ќ  "C"  Ci0  0}} 2%  c  .3  Ԉ0v  VerWbrfsemgefineruttengslumviW_yfirtkutilboW_.Ci j݌  vv Ќ  "C"  CCk0  0ss 2%  d  .3  Ԉ0v  VerWbrfsemgefineruttengslumviWsamrunafyrirtkja.CCkpk݌ vv Ќ  "C"  Cl0  0}} 2%  e  .3  Ԉ0v  _Jfnunarhlutabrf_Ԁognnurhlutabrfsemhluthafarfafhentnendurgjalds.Cll݌~O vv Ќ  "C"  Cm0  0 2%  f  .3  Ԉ0v  HlutabrfeWaverWbrfsemerugildihlutabrfaefYaueruboWinskiptumfyrir I  hlutabrfsamaflagi,efboWiWhinumnUjuverWbrfumhefurekkifrmeWsr   hkkunhlutafflaginu.Cm&n݌ vv Ќ  "C"  Cp0  0}} 2%  g  .3  Ԉ0v  VerWbrfsemvinnuveitandieWafyrirtkitengthonumbUWureingngunverandieWa {  fyrrverandifastrWnumstarfsmnnumsnum,eWaverWbrfsemboWinerufram uF YguYeirra.Cp0p݌@vv Ќ  "C"  Cq0  0ss 2%  h  .3  Ԉ0v  VerWbrfsemtilerukominvegnabreytingar_breytanlegum_ԀskuldabrfumeWavegna   YessaWneytterrttindasem_kauprttur_ԀaWhlutveitir,svooghlutabrfsemboWineru  skiptumfyrir_skiptanleg_Ԁskuldabrf,endahafi_tboWslUsing_Ԁhinum_breytanlegu_ԀeWa r _skiptanlegu_Ԁskuldabrfum,eWaYeimskuldabrfumsem_kauprttur_ԀaWhlutfylgir,veriW l= gefint0slandi.Cq)r݌7vv Ќ  "C"  Cu0  0 2%  i  .3  Ԉ0v  VerWbrfsemgefinerutaf_lgaWilum_Ԁsemekkierureknir_hagnaWarskyni_ԀYeimtil  gangiaWaflafjrtilframdrttarmarkmiWumsnumsemekkiltaaWhagsjlfra_lg  aWilanna_.Cuu݌ivv Ќ  "C "  Cx0  0 2%  j  .3  Ԉ0v  _Framseljanleg_ԀverWbrfsemgefinerutafrkjumEvr;pskaefnahagssvWinueWa c4 erumeWrkisbyrgW.CxKx݌.vv Ќ   4ABCD(%00 4ABCD  FjrhWir1.mgr.skulualdreinemalgrifjrhWen40Ysund_evrum_ԀmiWaWviWopin  bert_viWmiWunargengi_ԀSeWlabanka0slandseinsogYaWerskrWhverjumtma.    III.KAFLI Z+!  AWdragandiaW_tboWslUsingu_Ԁog_tboWstmabil_.  %" 5.gr. # {  _FjrmlaeftirlitiW_Ԁskalhafaumsj;nmeWathugun_tboWslUsingum_.X;skulu_kauphallir_  $ annastathugun_skrningarlUsingum_Ԁsamkvmt_kauphallarlgum_ԀYegar;skaWereftirskrn !W% inguviWkomandikauphll,endaskalhntekinsemgild_tboWslUsing_._FjrmlaeftirlitiW_Ԁgetur Q""& faliWskipulegum_verWbrfamrkuWum_ԀaWannastathugun_tboWslUsingum_ԀWrumenYeim #' semkveWiWerum2._mlsl_. #(   :heimilteraWbirta_tboWslUsingu_ԀfyrrenhnhefurveriWsamYykkt. $ ) @<<!6.gr. H&"+   _BtboWstmabil_ԀeraWhmarkisexmnuWir,nema_FjrmlaeftirlitiW_ԀheimiliannaW,ogskal '", tilgreint_tboWslUsingu_. '#- Ї@<<!7.gr. /   _FjrmlaeftirlitiW_ԀgeturveittundanYguaWhlutaeWalluleytifrYvaWbirta_tboWslUsingu_  YegarsvohttaraW_verWbrfin_,semboWinerualmenningi,eruskuldabrfeWannurverWbrf,  semerugildiskuldabrfa,semgefinerutreglulegaaflnastofnunum. a @<<!8.gr. &   Hafi_tboWslUsing_ԀveriWbirtsamrmiviW3.gr.erekkiYrfaWbirtanUja_tboWslUsingu_  tengslumviWalmennttboWnemaliWnirsumeiraen12mnuWirfrbirtingu_tboWslUsingar_   tilfyrsta_sludags_ԀnUju_tboWi_ԀeWaorWiWhafibreytingarhgumtgefandasemtlamaW  X hafiveruleghrifmarkaWsverW_verWbrfanna_. R #    &  Eftmandi_tboWslUsing_Ԁhefurbirst0slandinstliWnum12mnuWumYarfaWeinsaW    tilgreinanstu_tboWslUsingu_,er' ͆varWarnnurverWbrfsamatgefanda,Yrbreytingarsem    hafaorWiWsWanhintmandi_tboWslUsing_ԀvarbirtoghrifgtuhaftverWmti_verWbrf   anna_,svoogupplUsingarumbrfinsemframeruboWin.Hintmandi_tboWslUsing_ԀskalY; ~O  fylgjameWYegarhinnUjaerbirteWavsaWertilhennar. I  @<<!9.gr.     0sWastalagitudgumWurenformaWeraWbirta_tboWslUsingu_ԀskuluauglUsingar,til {  kynningar,_veggspjld_Ԁogggn,semtilkynnahiWalmennatboW,send_Fjrmlaeftirlitinu_.0 uF ggnumYessumskalYessgetiWaW_tboWslUsing_Ԁstiloghvarhnsbirt. @ @!10.gr.    BirtaskalauglUsingueinueWafleiridagblWum,semgefinerut0slandi,Yarsemfram r komaeftirfarandiatriWi:Heititgefanda,tegund_tboWs_,_tboWstmabil_,_heildarfjrhW_Ԁsem l= boWinert,_fjrmlastofnanir_ԀsemtakaviW_skriftum_Ԁalmenningsoghvarnlgastm_tboWs 7 lUsingu_.  @!11.gr. i   _BtboWslUsingin_ԀskalbirtastannaWhvort: c4 "A0J"  A0JQ2%  1  .3  Ԉ0    einueWafleiridagblWumsemgefinerut0slandiA0JQ~݌. Ќ  "A0J"  A0Jl2%  2  .3  Ԉ0    eWa;keypisbklingi,meW_rafrnum_ԀhttiNetinueWa_brfamppu_ԀmeWritumsem  jafngilderuYeimupplUsingumsem;skaWersemaWgengilegerualmenningi0slandiog  _skrWri_ԀskrifstofuYesssemsrum_tboWiW_Ԁogskrifstofum_fjrmlafyrirtkja_Ԁsemsj `  umgreiWslurfyrirhann0slandi.A0Jl݌Z+! Ќ   4ABCD(%004ABCD@!12.gr. #   XegaralmennttboWferframverWbrfumskal_tboWslUsingin_ԀgeymaYrupplUsingar  $ semmeWhliWsj;nafeWlitgefandansog_verWbrfanna_ԀerunauWsynlegar_fjrfestum_ԀtilaWYeir !W% getigrundvelliYekkingarmetiWrtteignirogskuldir,fjrhagsstWu,afkomuogframtWar Q""& horfurtgefanda,semogYaurttindisemfylgja_verWbrfunum_. #'   TilaWfullngjaYeirriskyldusemkveWiWerum1.mgr.skal_tboWslUsingin_,sbr.Y; #( _undantekningarheimildir_,tilgreinaskUranogskilmerkileganhttaWminnstakostiYauatriWi $ ) semframkomaviWaukameWreglugerWYessari. }%N!*   H&"+ @!& a  13.gr. /   _FjrmlaeftirlitiW_ԀgeturheimilaWaWtilteknumupplUsingum,semkrafisterreglumYessum,  ssleppt_tboWslUsingu_Ԁsemumgetur'a/hԀviWauka  "A0J"  A0JǙ2%  1  .3  Ԉ0    efYrhafalitlaYUWinguog;lklegteraWYrhafihrifmateignumeWaskuldumt a gefanda,fjrhagsstWu,afkomueWaframtWarhorfum;A0JǙ݌[, Ќ  "A0J"  A0Jf2%  2  .3  Ԉ0    efbirtingYeirramundiskaWatgefandannverulega,aWYvtilskilduaWundanYgaverWi & ekkitilYessaWalmenningurfirangarhugmyndirumstaWreyndirogaWstWursemeru  nauWsynlegartilaWmetahlutaWeigandiverWbrfeWaefYessibirtingstangastviWhags   munialmennings.A0Jf݌ X Ќ   4ABCD(%004ABCD@!& a 14.gr.      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I  @!15.gr.     _FjrmlaeftirlitiW_ԀgeturviWurkennt_tboWslUsingar_ԀsemsamYykktarhafaveriWaf_lgbrum_ {  yfirvldumEvr;pskaefnahagssvWinu. uF   _FjrmlaeftirlitiW_ԀgeturkveWiWaW_tboWslUsingum_Ԁskv.1.mgr.skuliveittarsrstakarupp @ lUsingarumslenskamarkaWinn,svosemum_skattaml_,_fjrmlastofnanir_ԀsemannastgreiWsl   urogfleira.EinnigskalvekjasrstakaathygliatriWumsemvarWarttindieigendabrfanna  grundvelliannarra_rttarreglna_ԀenslenskraogeruekkisamrmiviWslenskarrttarreglur. r   _FjrmlaeftirlitiW_ԀgeturkrafistaW_tboWslUsingar_ԀsamkvmtYessarigreinsuYUddars l= lenskuaf_lggiltum_Ԁ_skjalaYUWanda_. 7   _IV_.KAFLI   ViWvarandi_upplUsingaskylda_. i  16.gr. c4 f  Flg,semfariWhafaalmennttboWnskrningarkauphllsamkvmtkvWumreglu . gerWarYessarar,skulusenda_Fjrmlaeftirlitinu_ԀendurskoWaWan_rsreikning_Ԁogfrttatilkynningu  vegnabirtingar_rsreiknings_.    FlagskalleitastviWaWltareikningsskilsnvalltuppfyllastrngustukrfursemalmennt `  erugerWartilflagaYeirrigreinsemYaWstarfar._Reikningsskilin_ԀskuluverasamrmiviW Z+! gildandilgogg;Wa_reikningsskilavenju_.EndurskoWaWan_rsreikning_Ԁskalsenda_Fjrmlaeftir %" litinu_ԀumleiWoghannerfullgerWurogeigisWarenfj;rummnuWumfrlokumYess_reikn # ingsrs_Ԁsemhannnrtil.  $   0kjlfarYess_stj;rnarfundar_ԀYarsem_rsreikningur_ԀflagsinserformlegasamYykkturskal !W% flagiWsendafrsrfrttatilkynninguvegnahans.0slkrifrttatilkynninguskuluverasvotar Q""& legarupplUsingaraW_rsreikningurinn_ԀfeliekkisraWmatiflagsinsviWb;tarupplUsingarsem #' gtuhaftveruleghrif_verWmyndun_ԀviWkomandiflags. #(    V.KAFLI }%N!*  & ,  ViWurlg. /  17.gr.    _FjrmlaeftirlitiW_ԀgeturaflaWupplUsingaaWilasembUWurframverWbrf_tboWi_ԀumaWdrag  andaogframkvmd',/AԀ_tboWs_.Telji_FjrmlaeftirlitiW_ԀaWekkihafiveriWfariWaWreglumumal a mennttboWverWbrfageturYaWstWvaWtboWogveittfresttilrb;tasYesskostur._Fjr [, mlaeftirlitiW_ԀgeturbirtopinberlegayfirlUsinguumumrttmlogbeittaWilaviWurlgumformi & _dagsekta_ԀsamkvmtlgumumopinberteftirlitmeWfjrmlastarfsemi.    &  _VI_.KAFLI  X  _Gildistaka_. R #   18.gr.      ReglugerWYessi,semsettermeWheimild27.gr.lagaumverWbrfaviWskiptinr.13/1996,    tekurgildix.2001.16.gr.gildirekkiumflgsemf;rualmennttboWfyrirgildistkureglu   gerWarYessarar.'  ~O   ViWaukimeWreglugerW.     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