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K #  @vv&`11.gr.     y 2.mlsl.1.mgr.37.gr.lagannaorWastsvo:0tilkynninguskalkomaframhvaWarki   hlutoghverjufyrirhuguWstarfsemisf;lgin,ogYegarfjrmlafyrirtkihyggstveita wO  Yj;nustugrundvellilaganr.108/2007,umverWbrfaviWskipti,skaltilkynnaumYaWhvort B  fyrirtkihyggstnotafastaumboWsmenn.    @vv&`12.gr. {   y EftirfarandibreytingarverWa40.gr.laganna: nF ! ! *(g00*"A0J"  A0JTo y2g  a  .3  Ԉ0    2.mlsl.orWastsvo:HiWsamaviWhyggistaWili,einnsreWasamstarfiviWaWra,auka 9 svoviWeignarhlutsinnaWvirkureignarhluturnieWafariyfir20%,33%eWa50%eWa  nemisvost;rumhlutaaWfjrmlafyrirtkiverWitaliWd;tturflaghans.A0JToo݌   Ќ  "A0J"  A0Jq y2g  b  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0Jqq݌r   Ќ  "B;"  B;r0 y 2g3  0y y    e   KaupvirkumeignarhlutgetaekkikomiWtilframkvmdafyrrentmafresturFjr e= mlaeftirlitsinsskv.2.mlsl.2.mgr.43.gr.,sbr.42.gr.,erliWinneWaFjrmlaeftirlitiW 0 hefurtilkynntYeimsemhyggsteignasteWaaukaviWvirkaneignarhlutaWhannshfur  tilaWfarameWeignarhlutinn.B;rr݌   Ќ  @vv&`13.gr. \4  y   EftirfarandibreytingarverWa42.gr.laganna: ' ! ! *(g00*"A0J"  A0J$v y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0J$vQv݌   Ќ  "B;"  B;w0 y 2g3  0y y    e   EigisWarentveimurvirkumdgumeftirm;ttkutilkynningarskv.40.gr.,sbr.41.  gr.,skalFjr_mlaeftirlitiW_ԀstaWfestam;ttkuhennar.0staWfestinguskalkomaframfyrir `  hvaWadagmegivntaniWurstWuFjrmlaeftirlitsins.TeljiFjrmlaeftirlitiWaWafla S+! YurfitarlegriupplUsingaenYeirrasemupperutaldar1.mgr.41.gr.frYeimsem " hyggsteignasteWaaukaviWvirkaneignarhlutgeturYaWkrafiWviWkomandiumYr.Slk # krafaskalsettframeigisWarenfimmtuvirkumdgumeftirstaWfestingutilkynningar.  $ FjrmlaeftirlitiWhefursextuvirkadagafrstaWfestingutilkynningarskv.1.mlsl.til !W% YessaWmetahvortYaWtelurYannsemhyggsteignasteWaaukaviWvirkaneignarhlut J""& hfantilaWfarameWeignarhlutinn.S;skaWeftirviWb;tarupplUsingumfrviWkomandi, #' sbr.3.mlsl.,btistbiWeftirupplUsingumviWdagafjldaskv.5.mlsl.,Y;ekkiumfram #( tuttuguvirkadaga.FjrmlaeftirlitinuerheimiltaW;skaaftureftirfrekariupplUsingum. $ ) SlkbeiWnilengirekkiframangreindatmafresti.EfssemhyggsteignasteWaaukaviW v%N!* virkaneignarhluterstaWsetturrkiutanEvr;pskaefnahagssvWisins,eWahannlUtur A&"+ ekkiopinberufjrmlaeftirlitiinnanEvr;pskaefnahagssvWisins,btistbiWeftirupp  '", lUsingumviWdagafjldaskv.5.mlsl.enY;ekkiumframYrjtuvirkadaga.B;wCw݌'#-   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?h;pifyrirtkja 2.mlsl.4.tlul.2.mgr.kemur:samstWuflaga.A0J?݌(z$.   @     ь  @vv&`14.gr. (  y eftir1.mlsl.1.mgr.43.gr.lagannakemurnUrmlsliWur,svohlj;Wandi:Hafi  FjrmlaeftirlitiW;skaWeftirupplUsingumskv.42.gr.ogYrekkiboristinnanYeirratma  markasemtilgreinderukvWinuL  M  eWaYreru;fullngjandiaWmatiFjrmlaeftirlitsinsL  M   a geturFjrmlaeftirlitiWtekiWkvrWungrundvellifyrirliggjandiupplUsinga. T, @vv&`15.gr.   y 46.gr.alagannafellurbrott.   @vv&`16.gr. K #   y EftirfarandibreytingarverWa47.gr.laganna:    ! !"A0J"  A0J y2g  a  .3  Ԉ0    Hlutfallstalan?25% 2.mlsl.fellurbrott.A0J,݌     Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?d;tturfyrirtki 2.mlsl.kemur:d;tturflag.A0J<݌    Ќ  @vv&`17.gr. B   y EftirfarandibreytingarverWa49.gr.laganna:    ! ! *(g00*"A0J"  A0Jf y2g  a  .3  Ԉ0    0staWorWanna?skv.40.gr.og 1.mlsl.kemur:skv.40.gr.eWa.A0Jf݌    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0Jƈ݌{    Ќ  "B;"  B;0 y 2g3  0y y    e   TeljisteinstaklingureWalgaWiliekkilengurhfurtilYessaWfarameWvirkaneignar nF hluterheimiltaWveitahfileganfresttilrb;tasYaWunntaWmatiFjrmlaeftirlitsins. 9 VerWirb;tumekkiviWkomiWeWalWifrestursemFjrmlaeftirlitiWhefurveittskv.1.  mlsl.skalFjrmlaeftirlitiWgrpatilYeirrarrWasemgetiWerum46.gr.ViWmat  hfisamkvmtkvWiYessuskalm.a.horfttil2.mgr.42.gr.B;Չ݌r   Ќ  "A0J"  A0Jnj y2g  c  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:UpplUsingaskyldaogviWvarandimathfieiganda e= virkraeignarhluta.A0Jnj݌0   Ќ  @vv&`18.gr.   y 52.gr.lagannaorWastsvo: i  y Stj;rnarmennskuluverabsettiraWildarrkieWarkisemeraWiliaWEfnahags-ogfram \4 farastofnuninni(OECD).Framkvmdastj;riskalverabsetturaWildarrki.Fjrmlaeftir ' litinuerheimiltaWveitaundanYgufrbsetuskilyrWum.   y Stj;rnarmennogframkvmdastj;riskuluveralgrWaoghafagottorWsporogmegaekki  sWustufimmrumhafaveriWrskurWaWirgjaldYrota.XeirmegaekkitengslumviWat `  vinnureksturhafahlotiWd;msWustuturumfyrirrefsiverWanverknaWsamkvmtalmenn S+! umhegningarlgum,samkeppnislgum,lgumumhlutaflg,lgumumeinkahlutaflg, " lgumumb;khald,lgumumrsreikninga,lgumumgjaldYrotaskiptio.fl.,lgumumstaW # greiWsluopinberragjaldaoglgumumgjaldeyrisml,svoogsrlgumsemgildaumaWila  $ semltaopinberueftirlitimeWfjrmlastarfsemi. !W%  y Stj;rnarmennogframkvmdastj;rarskuluverafjrhagslegasjlfstWiroghafayfiraW J""& rWareynsluogYekkingueWahafalokiWnmisemnUtiststarfi.Stj;rnarmennog #' framkvmdastj;rarskulujafnframthafaYekkinguYeirristarfsemisemviWkomandifjr #( mlafyrirtkistundar,Y.m.t.httuYttum. $ )  y Samsetningstj;rnarfjrmlafyrirtkisskalverameWYeimhttiaWstj;rninbisameigin v%N!* legayfirfullngjandiYekkingu,hfniogreynslutilaWskiljaYstarfsemisemviWkomandi A&"+ fjrmlafyrirtkistundar,Y.m.t.helstuhttuYtti.  '",  y FjrmlaeftirlitiWseturreglurumfjrhagslegtsjlfstWistj;rnarmannaogframkvmda '#- stj;raoghvernigstaWiWskuliaWhfismati.Starfsmnnumfjrmlafyrirtkiserekkiheimilt (z$. aWsitjastj;rnviWkomandifjrmlafyrirtkis. m)E%/  y FjrmlafyrirtkiskalverjafullngjandifjrmunumogmannaflatilYessaWkynnastarf ( semifjrmlafyrirtkisinsfyrirstj;rnarmanniogtryggjaaWhannhlj;tiviWeigandiYjlfun  tilstj;rnarsetunnar.   y FjrmlafyrirtkiskaltilkynnaFjrmlaeftirlitinuumskipanogsWaribreytingarstj;rn a ogframkvmdastj;raogskulutilkynningunnifylgjafullngjandiupplUsingartilaWhgts T, aWmetahvortskilyrWumgreinarYessararog52.gr.asfullngt.   y Framkvmdastj;rarogstj;rnarmennYurfahverjumtmaaWuppfyllahfisskilyrWi  Yessarargreinarog52.gr.aogreglnasettraskv.5.mgr.FjrmlaeftirlitiWgeturhverjum   tmatekiWhfiframkvmdastj;raogstj;rnarmannatilsrstakrarskoWunar.  X @vv&`19.gr.     y eftir52.gr.lagannakemurnUgrein,52.gr.a,samtfyrirsgn,svohlj;Wandi,en52.gr.    a!52.gr.clagannaverWa52.gr.b!52.gr.d:   @tt`nnurstrfstj;rnarmanna. wO   y Stj;rnarmaWurskalverjafullngjanditmastrfsnYgufjrmlafyrirtkis.Stj;rnar B  mennfjrmlafyrirtkismegahvorkieigastistj;rnannarseftirlitsskyldsaWilaeWaaWila    semernnumtengslumviWhannnverastarfsmenneWaendurskoWendurannarseftir   litsskyldsaWilaeWaaWilannumtengslumviWhann.Stj;rnarmennfjrmlafyrirtkismega {  einungissinnaYeimlgmannsstrfumfyrirannaWfjrmlafyrirtkisemekkigetavaldiW nF httuhagsmunarekstrummilliflagannatveggjaeWafjrmlamarkaWi.Hyggist 9 stj;rnarmaWurtakaaWsrlgmannsstrffyrirannaWfjrmlafyrirtkiskalhannfskriflegt  samYykkistj;rnarfjrmlafyrirtkisinssemhannerstj;rnarmaWurfyrirYvaWhannmegi  takaaWsrumrttstarf,tilkynnaFjrmlaeftirlitinuumstarfiWsemhannhyggsttakaaWsr r ogupplUsaFjrmlaeftirlitiWumeWlistarfsinsogumfangYess.Stj;rnarmaWurbersnn e= unarbyrWiumaWlgmannsstarfsemhanntekuraWsrfyrirannaWfjrmlafyrirtkibrj;ti 0 ekkigegnkvWiYessu.FjrmlaeftirlitiWgeturkrafisthverskonargagnaogupplUsingafr  stj;rnarmanniYvskyniaWmetahvortbrotiWhafiveriWgegnkvWinu.   y XrttfyrirkvWi1.mgr.geturstj;rnarmaWureWastarfsmaWurfjrmlafyrirtkistekiW i stistj;rnannarsfjrmlafyrirtkis,vtryggingaflagseWafjrmlasamsteypueWaaWila \4 nnumtengslumviWframangreindaaWilaefumeraWrWaflagsemeraWhlutaeWallu ' leytieigufjrmlafyrirtkisinseWaflagsemeraWhlutaeWalluleytieiguflagsmeW  yfirrWfjrmlafyrirtkinu.Samagildirumlgmannm;Wurflags.   y Stj;rnarsetaskv.2.mgr.skalhWYvaWhnskapiekki,aWmatiFjrmlaeftirlitsins,httu `  hagsmunarekstrumfjrmlamarkaWi.0Yessusambandiskalm.a.horfttileignarhalds S+! aWilaogtengslaflagsinssemumrWirviWaWraaWilafjrmlamarkaWi,svooghvorttengsl " ingetiskaWaWheilbrigWanogtraustanreksturfjrmlafyrirtkisins. # @vv&`20.gr. !W%  y 54.gr.lagannaorWastsvo,samtfyrirsgn: J""& @; ; `Framkvmdstarfastj;rnar,byrgWhennar #' @ `ogverkaskiptingstj;rnarogframkvmdastj;ra. #(  y Stj;rnfjrmlafyrirtkisberbyrgWstarfsemiogstefnum;tunflagsinssemoghttu $ ) stefnuogaWtilstaWarsvirktkerfiinnraeftirlitssemsamrmistlgumYessumogreglum v%N!* settummeWstoWYeim.Stj;rnberbyrgWaWfullngjandieftirlitsviWhaftmeWb;khaldi A&"+ ogaWmeWferWfjrmunaflagsinsssamrmiviWlgogreglursemumstarfseminagilda.  '", Stj;rnberjafnframtbyrgWaWstj;rnarhttiroginnraskipulagstuWliaWskilvirkriog '#- varfrinnistj;rnfyrirtkisins,aWskilnaWistarfaogaWkomiWsvegfyrirhagsmunarekstra. (z$. Stj;rnskalrlegaendurmetastj;rnarhttisnameWtillititilviWurkenndraleiWbeiningaum ( stj;rnarhttiogbregWastviWmeWviWeigandihttiefYrfer.   y Stj;rnarmaWurskalstarfaafheiWarleika,heilindumogfagmennskuogverasjlfstWur  hugsuntilYessaWgetameWskilvirkumhttimetiW,gagnrUntoghafteftirlitmeWkvarWana a tkuframkvmdastj;rafjrmlafyrirtkisins. T,  y 0samYykktumfjrmlafyrirtkisskalkveWiWumverkaskiptingustj;rnarogfram  kvmdastj;ra.Stj;rnskalhafaskilvirkteftirlitmeWaWframkvmdastj;riflagsinsstarfieftir  lgumogreglum.    y Stj;rnskalsetjasrstarfsreglurYarsemnnarerkveWiWumframkvmdstarfastj;rn  X arinnar.0reglumYessumskalfjallaWsrstaklegaumheimildirstj;rnartilaWtakakvarWanir K #  umeinstkviWskipti,framkvmdreglnaumsrstakthfistj;rnarmanna,meWferWstj;rnar    upplUsingumumeinstakaviWskiptamenn,setustj;rnarmannastj;rnumd;tturflagaog    hlutdeildarflagaogframkvmdreglnaummeWferWviWskiptaerindastj;rnarmanna.Stj;rn   fjrmlafyrirtkisskalsendaFjrmlaeftirlitinuafritafreglunuminnan14dagafrYvaW wO  YrerusettareWaYeimerbreytt. B   y Stj;rnarformannifjrmlafyrirtkier;heimiltaWtakaaWsrnnurstrffyrirflagiWen    YausemteljasteWlilegurhlutistarfahanssemstj;rnarformanns,aWundanskildumeinstkum   verkefnumsemflagsstj;rninfelurhonumaWvinnafyrirsig. {   y Stj;rnskalfylgjastmeWYvogtryggjaeftirbestugetuaWtilkynningarogupplUsingarsem nF flaginuberaWveitasamkvmtlgumYessumsurttar. 9  y FjrmlafyrirtkiskalfylgjaviWurkenndumleiWbeiningumumstj;rnarhttifyrirtkja.  0YvskyniskalfjrmlafyrirtkiWm.a.birtarlegayfirlUsinguumstj;rnarhttifyrirtkisins  srstkumkaflarsreikningieWarsskUrsluoggeragreinfyrirstj;rnarhttumsnum r vefsWufyrirtkisinsogbirtaYaryfirlUsinguumstj;rnarhttisna.Xarskalkomafram e= vefsWufjrmlafyrirtkiseWarsreikningiYesshvernigfjrmlafyrirtkiuppfyllirkrfur 0 umstj;rnarhttisamkvmtlgumYessum.  @vv&`21.gr. i  y eftir54.gr.lagannakemurnUgrein,54.gr.a,samtfyrirsgn,svohlj;Wandi: \4 @ `Hlutverkstj;rnarvegnahttustUringar. '  y Stj;rnfjrmlafyrirtkisskalsamYykkjahttustefnu,httuviljaogframkvmdhttu  stUringar,sbr.17.gr.,ogtryggjaaWinnriferlarvegnahttustUringarsuyfirfarnirL  M  eigi  sjaldnarenrlegaL  M  .Tilslkraferlateljastm.a.ferlarervarWahttutkuogtakmrkunYeirri `  httusemhefur,eWakannaWhafa,hrifstarfsemifyrirtkis. S+!  y Stj;rnfjrmlafyrirtkisskalviWstrfsnverjahfilegumtmaaWfjallaumhelstu " httuYttistarfsemifyrirtkisins.Stj;rnskaltryggjaaWngjanlegumfjrmunumogtma # svariWvirkahttustUringuoghttumatYannigaWinnanfyrirtkisinssyfirsUnyfir  $ helstuhttuYtti.Einnigskalstj;rn,eftiratvikum,hafaeftirlitmeWmatieignumflagsins, !W% notkuninnrilkanaognotkunmatsfrlnshfismatsfyrirtkjum. J""& @vv&`22.gr. #(  y EftirfarandibreytingarverWa56.gr.laganna: $ ) ! ! *(g00*"A0J"  A0Jq y2g  a  .3  Ԉ0    2.mlsl.orWastsvo:Stj;rnfyrirtkisgeturveittheimildtilslksgrundvellireglnasem v%N!* fjrmlafyrirtkiseturogsendirFjrmlaeftirlitinuafritaf.A0Jq݌A&"+   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?d;tturfyrirtki 4.mlsl.kemur:d;tturflagi.A0J1݌ '",      *(g00* '#- @   2   @vv&`&   23.gr. (  y EftirfarandibreytingarverWa57.gr.laganna:'(,  "A0J"  A0J y2g  a  .3  Ԉ0    1.mlsl.1.mgr.orWastsvo:FjrmlafyrirtkiskalsetjareglurumviWskiptisnviW  framkvmdastj;raoglykilstarfsmennogsendaFjrmlaeftirlitinuafritafreglunum a innan14dagafrYvaWYrerustaWfestarafstj;rn.A0J݌T,   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    1.mlsl.2.mgr.orWastsvo:UmviWskiptifjrmlafyrirtkisogstarfsmannaYess,eWa  aWilannumtengslumviWY,fersamkvmtreglumsemstj;rnfjrmlafyrirtkissetur  ogbirtarskuluopinberlega.A0J݌    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    OrWin?eftirYvsemkosturer 2.mlsl.2.mgr.fallabrott.A0J݌ X   Ќ  @vv&`24.gr.     y 57.gr.alagannaorWastsvosamtfyrirsgn.    "B;"  B;U0 y 2g3  0y y   @22"`  Kaupaukakerfi.B;U݌   Ќ   y AWteknutillititilheildarafkomufjrmlafyrirtkisyfirlengritma,undirliggjandihttu wO  ogfjrmagnskostnaWarerfjrmlafyrirtkiheimiltaWkvarWastarfsmnnumkaupauka B  grundvellikaupaukakerfis.Samtalaveittskaupaukatilstarfsmanns,aWmeWtldumYeimhluta    greiWslusemfrestaskalsamkvmtreglumsettumskv.4.mgr.,mrsgrundvelliekkinema   hrrifjrhWen25%afrslaunumviWkomandinkaupauka. {   y Xrttfyrir1.mgr.er;heimiltaWveitastj;rnarmnnumogstarfsmnnumsemstarfaviW nF httustUringu,innriendurskoWuneWaregluvrslukaupauka. 9  y unninrttindistarfsmannasamkvmtkaupaukakerfiskulufrWtilgjaldahverjuri  eftirYvsemreikningsskilareglurheimilaogsrstaklegaskalgerWgreinfyrirYeimskUring  ummeWrsreikningi. r  y FjrmlaeftirlitiWseturnnarireglurumkaupaukakerfi.0reglunumskalm.a.kveWiWum e= skilgreiningukaupauka,markmiWkaupaukakerfis,rangurs-oghttumat,innraeftirlit,jafn 0 vgimillifastralaunaogkaupauka,frestunkaupauka,rWningarkaupauka,lkkun,aftur  klluneWaendurgreiWslukaupauka,ogupplUsingagjfoggagnsi.  @vv&`25.gr. \4  y OrWin?sbr.4.mgr.97.gr. 1.mgr.59.gr.lagannafallabrott. ' @vv&`26.gr.   y FyrirsgnVII.kaflalagannaorWastsvo: Stj;rn,stj;rnarhttirogstarfsmenn.  `  @vv&`27.gr. "  y IX.kaflilaganna,semhefurfyrirsgnina MeWhndlunhttuYttastarfsemifjr # mlafyrirtkis, 78.gr.,78.gr.a!78.gr.iog79.gr.,orWastsvo,samtgreinarfyrirsgnum:  $  y a.(78.gr.) J""& @#`httunefnd. #'  y Fjrmlafyrirtkiskalstarfrkjahttunefnd.NefndinskalaWlgmarkiskipuWYremur #( mnnum,Yaraftveimurstj;rnarmnnumfjrmlafyrirtkisinshiWminnsta.Starfsmnnum $ ) fjrmlafyrirtkisinser;heimiltaWeigastinefndinni.Nefndarmennskulubayfirngi v%N!* legriYekkinguogstarfsreynslutilaWm;tahttustefnuoghttuviljaflagsins.httu A&"+ nefndskalsinnarWgjafar-ogeftirlitshlutverkifyrirstj;rnfyrirtkisins,m.a.vegnam;tunar  '", httustefnuoghttuviljafyrirtkisins. '#-  y httunefndskalhafaaWgangaWYeimupplUsingumogggnumsemnefndintelursig (z$. Yurfatilstarfasinna. m)E%/ _ y httunefndskalm.a.kannahvorthvatarsemfalistgetastarfskjarastefnufjrmlafyrir ( tkis,YarmeWalbreytilegumstarfskjrum,samrmisthttustefnufyrirtkisinsogyfir  farahvortkjreignumogskuldbindingum,YarmeWalinnlnumogtlnum,semboWin  eruviWskiptavinumfjrmlafyrirtkistakiaWfullumiWafviWskiptalkanioghttustefnu a fyrirtkisins.EfkjrendurspeglaekkihttunasamkvmtviWskiptalkanioghttustefnu T, fyrirtkisinsskalhttunefndleggjaframrb;tatluntilstj;rnar.   y FjrmlafyrirtkierheimiltaWsameinastrfhttunefndarogendurskoWunarnefndarskv.  IX.kaflaAlgumumrsreikninga,nr.3/2006.NefndarmennsameinaWrarnefndarskulu   bayfirngilegriYekkinguogstarfsreynslutilaWsinnaverkefnumsemannarshefWuveriW  X falinhvorrinefndfyrirsig.FjrmlaeftirlitiWgeturmeWhliWsj;nafstrW,eWliogumfangi K #  rekstrarfjrmlafyrirtkis,ogYvhversumargYttstarfsemifyrirtkisinser,krafistYessaW    fjrmlafyrirtkiaWskiljistrfhttunefndarogendurskoWunarnefndar.     y FjrmlaeftirlitiWgetur,meWhliWsj;nafstrW,eWliogumfangirekstrarfjrmlafyrirtkis,   ogYvhversumargYttstarfsemifyrirtkisinser,veittundanYgufrstarfrksluhttu wO  nefndareWafreinstkumYttumstarfsemihttunefndar.FjrmlaeftirlitinuerheimiltaW B  skilyrWaundanYgutilfjrmlafyrirtkja.Starfsskyldurhttunefndarskv.2.og3.mgr.    skuluYaWbreyttubreytandahvlastj;rnfjrmlafyrirtkis.    y b.(78.gr.a.) nF @ss`Btlna-ogm;taWilahtta. 9  y FjrmlafyrirtkiskalbyggjalnveitingarsnartraustumogvelskilgreindumviWmiWum  ogtryggjaaWferlarvegnasamYykktar,breytinga,endurnUjunarogendurfjrmgnunarln  veitinga,eWahverskynsskilmlabreytingaYeirra,sutilstaWar. r  y FjrmlafyrirtkiskalbeitaeiginaWferWafrWisemgerirYvkleiftaWmetatlnahttu e= afhttuskuldbindingumeinstakralntakenda,verWbrfum,verWbrfuWumstWumogt 0 lnasafniheild.EiginaWferWafrWiskalekkieingngueWaathugasemdalaustbyggjast  matilnshfismatsfyrirtkja.Xegarfjrmlafyrirtkibyggireiginfjrtreikningasna  einkunnmatsfyrirtkis,eWaeftiratvikumYvaWhttuskuldbindinghafiekkihlotiW i einkunn,skalYaWekkiundanskiliWYvaWnUtaaWrarviWeigandiupplUsingarviWmateigin \4 fjrYrf. '  y FjrmlafyrirtkiskalnotaskilvirkkerfiogaWferWirviWstUringutlnasafnsoghafa  eftirlitmeWhttuskuldbindingumfjrmlafyrirtkis,Y.m.t.greininguvanefndum,virWis  breytingumogvarWarniWurfrslum. `   y DreifingtlnasafnsfjrmlafyrirtkisskalverafullngjandimeWtillititilYeirramarkaWa S+! semfyrirtkiWstarfarogtlnastefnuYess. "  y c.(78.gr.b.)  $ @!`EftirstWhtta. !W%  y Fjrmlafyrirtkiskal,m.a.meWskjalfestristefnuogferlum,meWhndlaogstUraYeirri J""& httusemverWureftirYegarviWurkenndaraWferWirYessviWmilduntlnahttureynast #' ekkijafnrangursrkarogvnstvar. #(  y d.(78.gr.c.) v%N!* @BB `SamYjppunarhtta. A&"+  y Fjrmlafyrirtkiskal,m.a.meWskjalfestristefnuogferlum,meWhndlaogstUrasam  '", YjppunarhttusemverWurtilvegnasrhversm;taWilafyrirtkisins.Undirm;taWilafalla '#- m.a.h;partengdraviWskiptamanna,miWlgirm;taWilar,m;taWilarsmugreininnansama (z$. geirahagkerfisins,samalandsvWieWasmuatvinnugreineWaaWilarsemframleiWasmu ( hrvru.ViWmatoggreiningusamYjppunarhttuskaltakamiWafaWferWumviWmildun  tlnahttusemoghttusemtengistst;rum,;beinumhttuskuldbindingum,m.a.vegna  tryggingafyrirhttuskuldbindingumfreinumtgefanda. a  y e.(78.gr.d.)  @jj`httavegnaverWbrfunar.   y Fjrmlafyrirtkiskal,m.a.meWskjalfestristefnuogferlum,metaogmeWhndlahttu,   Y.m.t.orWsporshttu,vegnaverWbrfunar,YarsemfyrirtkiWerfjrfestir,tgefandieWa  X umsUsluaWilislkragerninga.FjrmlafyrirtkiskaljafnframttryggjaaWefnahagslegtinntak K #  viWskiptannaendurspeglistaWfulluhttumatiogkvrWunumstj;rnenda.     y FjrmlafyrirtkisemertgefandiverWbrfunarhttuskuldbindingumvegnaveltufjr    mgnunarmeWkvWumumheimildtilgreiWslufyrirgjalddagaskalhafatilstaWarlausa   fjrtlunYarsemtekiWertillittiltlaWraafborganaogafborganafyrirgjalddaga. wO   y f.(78.gr.e.)    @"`MarkaWshtta.    y FjrmlafyrirtkiskalhafaskjalfestastefnuogferlatilaWgreina,mlaogstUrallum {  verulegumYttumsemorsakamarkaWshttuoghrifumafhenni. nF  y 0YeimtilvikumYegarskortstaWagjaldfellurundangn;ttstWuskalfjrmlafyrirtkigera 9 rWstafanirsvoaWtryggtsaWekkiskapistlausafjrskortur.   y FjrmlafyrirtkiskalhafayfiraWrWangueiginftilYessaWmtallumverulegum  markaWshttuYttumsemekkierumeWhndlaWirsrstaklegaviWtreikninglgbundnum r eiginfjrkrfum. e=  y g.(78.gr.f.)  @ `VaxtahttavegnaviWskiptautanveltub;kar.   y Fjrmlafyrirtkiskalgreina,metaogstUrahttuvegnamgulegravaxtabreytingasem i hafahrifviWskiptiYessutanveltub;kar. \4  y h.(78.gr.g.)  @"`Rekstrarhtta.   y FjrmlafyrirtkiskalhafaskjalfestastefnuogferlatilaWmetaogstUrarekstrarhttu, `  Y.m.t.vegnahttulkanaogftWraatburWasemgetahaftalvarlegarafleiWingar.Fjrmla S+! fyrirtkiskalYessumtilgangitilgreinahvaWtelsttilrekstrarhttu. "  y FjrmlafyrirtkiskalhafaviWbragWstlunogtlunumsamfelldanreksturtilaW # tryggjaframhaldandistarfsemisnaogtakmrkuntj;niefalvarlegrskunverWurstarf  $ semifyrirtkisins. !W%  y i.(78.gr.h.) #' @!`Lausafjrhtta. #(  y Fjrmlafyrirtkiskalhafatlanir,stefnu,skjalfestaverkferla,aWferWirogkerfitilaW $ ) greina,meta,stUraogfylgjastmeWlausafjrhttusemnryfirviWeiganditma,Y.m.t.innan v%N!* dags,tilaWtryggjaaWfyrirtkiWbiyfirngulausuf.Slkartlanir,stefnur,ferlarog A&"+ kerfiskulusniWinaWstarfsemisviWa,tibaoglgaWilainnansamstWufjrmlafyrirtkis  '", ogYeimgjaldmiWlumsemYaueigaviWskiptummeW.tlanir,stefnur,ferlarogkerfiskulu '#- einnigfelasrfullngjandirWstfunfjrmunavegnakostnaWar,vinningsoghttu,og (z$. skulutakamiWafhttusniWi,umfangioghttuYoli.Xskulutlanir,stefnur,ferlarog ( kerfitakamiWafYvhversumargYttstarfsemifjrmlafyrirtkisinserogendurspegla  mikilvgifjrmlafyrirtkisinshverjuaWildarrkisemYaWhefurstarfsemi.Fjrmla  fyrirtkiskalupplUsaallarviWeigandistarfseiningarfyrirtkisinsumhttuYolYess. a  y Fjrmlafyrirtkiskalm;tahttusniWvegnalausafjrhttusemskaltakamiWafeWli, T, umfangiogYvhversumargYttstarfsemifjrmlafyrirtkisinser.   y FjrmlafyrirtkiskalYr;aaWferWafrWitilaWgreina,mla,stUraogfylgjastmeWfjr  mgnunarstWum.0aWferWafrWinniskaltekiWtillittilmikilvgsfjrstreymis,nverandiog   tlaWs,semstafarafeignum,skuldumogliWumutanefnahagsreiknings,Y.m.t.skilyrtum  X skuldbindingumoghugsanlegumhrifumaforWsporshttu. K #   y FjrmlafyrirtkiskalgreinamilliveWsettraogkvaWalausraeignasemerutiltkar    hverjumtma,einkumefneyWarstandrkir.JafnframtskaltakamiWafstaWsetningueign    anna,bWihvaWvarWarYaWrkiYarsemeignarrttindieruskrWogYaWhvaWalgaWilifer   meWeignarhaldeignunum.FjrmlafyrirtkiskalfylgjastmeWhvortoghvernigeignireru wO  tiltkar. B   y FjrmlafyrirtkiskaltakamiWaflgbundnumogrekstrarlegumtakmrkunummgu    legummillifrslumlausufogkvaWalausumeignummillilgaWilabWihrlendisog   erlendis. {   y FjrmlafyrirtkiskalkappkostaaWnotafleirieneinaaWferWtilaWmildahttuviW nF lausafjrstUringu.AWraraWferWirskulum.a.innihaldaUmismrkogvaraforWalaussfjrsvo 9 aWfyrirtkiWgetistaWiWafsrmargvslegalagsatburWi.Jafnframtskalfjrmlafyrirtki  kappkostaaWfjrmgnun,ogaWganguraWhenni,sngjanlegadreifW.Tilhgunlausafjr  stUringarskalendurskoWuWreglulega. r  y Fjrmlafyrirtkiskalkannahrifaf;lkumsviWsmyndumlausafjrstWusnaogmildun e= httuogskuluforsendursemliggjatilgrundvallarkvrWunumumfjrmgnunfyrirtk 0 isinsendurskoWaWara.m.k.rlega.0YvskyniskulusviWsmyndirnareinkumtakatillittilliWa  utanefnahagsreikningsogannarraskuldbindinga,Y.m.t.einingaumsrverkefnisviWiverW  brfunareWaannarraeiningaumsrverkefnisemfjrmlafyrirtkiWkemuraWsemtgefandi i eWaveitirveruleganlausafjrstuWning. \4  y FjrmlafyrirtkiskalsviWsmyndunumkannahrifvegnaeinstakrafyrirtkjasemog ' vegnamarkaWarinsheildaukYessaWkannablandaWarsviWsmyndir.ViWathugunskaltekiW  miWaf;lkumtmabilumogmismunandilagsaWstWum.   y FjrmlafyrirtkiskalaWlagatlanirsnar,stefnurogmrkvegnalausafjrhttuog `  Yr;askilvirkaviWbragWstlunmeWtillititilniWurstaWnarsviWsmyndumsemtilteknareru S+! 7.mgr.tilaWbregWastviWlausafjrvanda.0tluninniskalkomaframhvernigfjrmla " fyrirtkihyggstmtalausafjrskorti,Y.m.t.tibumWrumaWildarrkjumYarsemYaW # hefurstarfsemi.Fjrmlafyrirtkiskalpr;fatluninaa.m.k.rlegaoguppfrahanameW  $ hliWsj;nafniWurstWumrYeimsviWsmyndumsemtilteknareru7.mgr.Framkvmdastj;ri !W% fjrmlafyrirtkisskalsamYykkjatluninaogtryggjaaWinnriferlarsusamrmiviW J""& krfurkvWisins.FjrmlafyrirtkiskalgerarWstafanirtilaWtryggjaaWviWbragWstlun #' getikomiWtiltafarlausrarframkvmdar.ViWskiptabankar,sparisj;WirogaWrarlnastofnanir #( skuluYeimtilgangiverameWfullngjanditryggingarvegnafjrmgnunarfrseWlabanka. $ ) 0Yessufelstm.a.aWverameWtryggingarsmuerlendugjaldmiWlumoghttuskuldbind v%N!* ingarfjrmlafyrirtkisinssjlfs,srstaklegaYarsemslktkannaWveranauWsynlegtvegna A&"+ starfsemifyrirtkisinsbWihrlendisogerlendis.  '",   '#-  y & ,  j.(78.gr.i.) ( @`httavegna;h;flegrarvogunar.   y FjrmlafyrirtkiskalhafaskjalfestastefnuogferlatilaWgreina,stUraogvaktahttu  sem',( hlUstaf;h;flegrivogun.meWalhttuvsaum;h;flegavogunertreikningurvog a unarhlutfallsogmisrmimillieignaogskuldbindingafjrmlafyrirtkis. T,  y FjrmlafyrirtkiskalmeWhndlahttuvegna;h;flegrarvogunarmeWvarfrnumhtti  ogtakatillittilmgulegraraukinnarhttuvegnalkkunareiginfvegnavntseWainn  leyststapssamrmiviWgildandireikningsskilareglur.0YvaugnamiWiskalfjrmlafyrir   tkigetastaWiWafsr;lkalagsatburWisemtengdireruhttuaf;h;flegrivogun.  X  y k.(79.gr.)    @`EftirlitmeWmeWhndlunhttuYtta.     y FjrmlaeftirlitiWhefureftirlitmeWYvaWfjrmlafyrirtkifarieftirYeimkrfumog   skyldumsemkveWiWerum78.gr.a!78.gr.gog78.gr.iogskalfylgjastmeWYvaW wO  fyrirtkimeWhndlisrhvernhttuYttsemYargreinirsamrmiviWkvWinogkomi B  skjalfestuminnriferlumfjrmlafyrirtkisframkvmd.FjrmlaeftirlitinuerheimiltaW    setjareglurummeWhndlunsrhvershttuYttarsamkvmtYessarimlsgreintilaWtfra   nnarskyldurfjrmlafyrirtkjaskv.78.gr.a!78.gr.gog78.gr.i. {   y FjrmlaeftirlitiWogSeWlabanki0slandsfarameWeftirlitmeWYvaWfjrmlafyrirtki nF uppfyllikrfurogskyldurvegnalausafjrhttu,sbr.78.gr.h,einsognnargreinirYessari 9 mlsgrein.SeWlabankinnseturreglurumlaustfogstWugafjrmgnunlnastofnanaog  hefureftirlitmeWYeimsamkvmtlgumumSeWlabanka0slands.EftirlitmeWYvaWfjr  mlafyrirtki,nnurenlnastofnanir,farieftirkrfumogskyldumskv.78.gr.herhndum r Fjrmlaeftirlitsins.HiWsamaviWumannaWeftirlitmeWlnastofnunumenYaWsemSeWla e= bankinnviWhefurgrundvellireglnaumlaustfogstWugafjrmgnun.SeWlabanki0slands 0 ogFjrmlaeftirlitiWskuluviWhafareglubundnasamvinnuvegnaeftirlitsmeWlausafjrhttu  fjrmlafyrirtkja.Fjrmlaeftirlitinuerheimilt,aWundangengnusamrWiviWSeWlabanka  0slands,aWsetjareglurumframkvmdlausafjrstUringartilaWtfrannarskyldurskv.78. i gr.h. \4 @vv&`28.gr.   y eftir84.gr.lagannakomasexnUjargreinar,84.gr.a!84.gr.f,samtfyrirsgnum,  svohlj;Wandi: `   y a.(84.gr.a.) " @ `EiginfjraukarogsamanlgWkrafaumeiginfjrauka. #  y TilviWb;tarviWlgmarkeiginfjrgrunnsskv.1.mgr.84.gr.skalfjrmlafyrirtkihafa  $ eiginfjraukasamrmiviW84.gr.b!84.gr.e.TileiginfjraukaereinungisheimiltaWtelja !W% eiginfjrliWisemteljasttileiginfjrYttarAskv.5.mgr.84.gr. J""&  y :heimilteraWtvteljaeiginfjrliWimeWYeimhttiaWnUtaeigiWfskv.84.gr.b!84.gr. #' etilaWmtaeiginfjrkrfuFjrmlaeftirlitsinsgrundvellialiWar1.mgr.84.gr. #(  y EiginfjraukarbtastviWlgmarkseiginfjrgrunnskv.1.mlsl.1.mgr.84.gr.ogtilviW $ ) b;tarviWeiginfjrkrfuskv.aliW1.mgr.84.gr.SfjrmlafyrirtkiskyltaWviWhaldaeinum v%N!* eWafleirumYeirraeiginfjraukasemkveWiWerum84.gr.b!84.gr.emyndarsskylda A&"+ samanlagWakrfuumeiginfjrauka.EiginfjraukarbtastYannigviWkrfuskv.1.mlsl.1.  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"  y eftir117.gr.lagannakomatvrnUjargreinar,117.gr.aog117.gr.b,samtfyrir # sgnum,svohlj;Wandi:  $  y a.(117.gr.a.) J""& @Y Y `InnleiWingreglugerWarEvr;puYingsinsogrWsins(ESB)nr.575/2013. #'  y RWherraskalsetjareglugerWseminnleiWirkvWireglugerWarEvr;puYingsinsogrWsins #( (ESB)nr.575/2013,umvarfrniskrfurvegnastarfsemilnastofnanaogfjrfestingarfyrir $ ) tkja.0reglugerWinniskalkveWiWumhvernigfariWverWurmeWeftirlitsamkvmtreglugerW v%N!* (ESB)nr.575/2013ogjafnframtskalkomaframhvernig_valkvWum_Ԁhennarerbeitthr A&"+ landi.  '",   '#-  y & ,   b.(117.gr.b.) ( @m m `InnleiWingtknilegraframkvmdarstaWla  @1 1 `ogtknilegraeftirlitsstaWlaslenskanrtt.  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B   y kvWib,cogdliWar28.gr.(84.gr.b!84.gr.d)komaekkitilframkvmdafyrren    1.janar2016.    y kvWieliWar28.gr.(84.gr.e)komaekkitilframkvmdafyrren1.janar2016og {  geturgildiverndunaraukansYhstorWiW1%framtil1.jn2016og1,75%fr1.jn2016 nF framaW1.janar2017og2,5%eftirYaW.#h3h3&# 9 @#`_____________ 0 @<<`X?Xh3SamYykktAlYingi2.jl2015.#h3XX?#