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Hinn9.n;vember1998skipaWiviWskiptarWherrastarfsh;ptilaWgeratillguaWaWlgun  slensksrttarvegnatilskipunarinnar.0h;pinnvoruskipuWYauPllGunnarPlsson,lg i frWingurviWskiptarWuneyti,formaWur,GuWbjrgBjarnad;ttirlgfrWingur,bankaeftirliti a4 SeWlabanka0slands,Sigurj;nGeirsson,innriendurskoWandiLandsbanka0slands,ogViWar , MrMatthassonpr;fessor,Hsk;la0slands.Xann12.ma1999varBirgirMrRagnarsson,  lgfrWingurviWskiptarWuneytinu,skipaWurformaWurstaWPlsGunnarsPlssonar.    kvWumtilskipunarinnarvarhrintframkvmdmeWreglum,dags.8.janar1999,nr. `  53/1999,umbreytingureglumnr.348/1996,ummathttugrunniviWtreikningeigin X+! fjrhlutfallilnastofnanaogfyrirtkjaverWbrfaYj;nustu. #"   XrttfyriraWkvWumtilskipunarinnarhafiveriWhrintframkvmdertilskipun # 96/10/EBE,sbr.ogreglur53/1999,YaWskilyrWisettfyrirYvaWunntsaWnUtasrreglurnar  $ aWsamningarumuppgjrhafifullgildalagastoWhvaWvarWarefniogrttarhrifYvrkieWa !W% YeimrkjumsemaWilarsamningsinshafaaWsetur.SlklagastoWerekkihrlandiogYv O""& ekkiunntaWbeitaYvhagrWisemfelstreglunumviWskiptumviWaWilabsettahrlandi. #'   XessistaWreyndoghiWsrstakaeWliafleiWusamningaveldurYvaWskilegteraWsrstakar #( reglurgildiummeWferWYeirraviWgjaldYrot.HrskiptiraWstaWaslenskrafyrirtkjaog $ ) samkeppnisstaWaslensksfjrmagnsmarkaWareinnigmiklumli,endaeruerlendiraWilar {%N!* frekartilbnirtilaWsemjaviWaWilasembaviWsrstakargjaldYrotareglurvarWandiafleiWu F&"+  samninga. '", )&   )  MeWvsantilYessaleggurfyrrgreindurstarfsh;purtilbreytingarlgumumverWbrfa - viWskiptisemtlaWeraWkveWaumstWuuppgjrstiltekinnaafleiWusamninga)'-{)Yegarannar  samningsaWilinnfrgreiWslustWvun,&  gengstundirnauWasamningaeWaverWurgjaldYrota.  TillgurYessarkomafram1.,2.og11.gr.frumvarpsins.' a @ AthugasemdirviWeinstakargreinarfrumvarpsins. $   Um1.gr.    0greininnierfjallaWumgildissviWlaganr.13/1996.Skv.2.mgr.1.gr.Yeirraerutilteknir   aWilarundanskildirkvWumYeirra,aWundanskildumIV.kaflalagannaummeWferWpers  X ;nuupplUsinga.LagtertilaWfyrrgreindarundanYgur2.mgr.takiaWsamaskapiekkitil P #  kvWahinsnUja&  V.kaflalagannaumsamningsbundiWuppgjr,endaerreglunumtlaWaW    hafaalmenntgildi.'       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G  '  LagtertilaW11.gr.verWi2.mgr.10.gr.laganna.10.og11.gr.gildandilagaeigavel   samanogYvekkerttilfyrirstWuaWkomaYeimsamaneinagrein.MeWYvm;tiskapast   svigrmtilaWbtaviWnUrri11.gr.nYessaWraskaaWWruleytinmerarWlagagreina. {    Um5.gr. >   GerWertillagaumnUja11.gr.semkveWiumhvaWastarfsmennfyrirtkjaverWbrfa   Yj;nustuskulustandastnmverWbrfamiWlunenYaWeruYeirstarfsmennsemhafameW  hndumdaglegaumsj;nmeWstarfsemitengslumviWverWbrfskv.8.og9.gr.laganna.Hr r erumaWrWastarfsmennsemeruyfirmennsviWa,deildaeWasamsvarandieiningainnanfyr j= irtkjanna.SemdmiumyfirmennstarfseiningasemteljameWlilegtaWFjrmlaeftirlitiW 5 krefjistaWlokiWhafipr;fiverWbrfamiWluneruyfirmennmarkaWsviWskipta,einstaklings  viWskipta,verWbrfamiWlunar,eignarstUringaroghttustUringarogannarrasambrilegra  eininga.StarfstitlarYessarayfirmannagetat.d.veriWframkvmdastj;rar,sviWsstj;rareWa i deildarstj;rar. a4   BastmviWaWnokkurntmatakiaWfestaYettaskipulagsessi.FyrirframmbastviW , YvaWverWbrfamiWlunummunieinneWatveirstarfsmennYurfaaWuppfyllaYessiskilyrWi  ogtveirtilttastarfsmennverWbrfafyrirtkjum,allteftirstarfsemifyrirtkisinsogskipu  lagi.Ekkier;lklegtaWfyrstumunieinhverjumtilfellumleikavafiYvhvortstarfsmaWur `  skuliljkaverWbrfamiWlunarpr;fi.Xver2.mgr.kvWiumaWFjrmlaeftirlitinusheim X+! iltaWsetjareglurumframkvmdYessakvWis.VerWislkarreglursettarskuluYrmiWa #" aWYvaWskerarumvafatilvik. #   stWaertilaWgetaYesssrstaklegaaWkrafaumpr;fverWbrfamiWlunmunekkiein  $ ungisntilfyrirtkjaverWbrfaYj;nustuheldureinnigtilviWskiptabankaogsparisj;Waog !W% lnastofnanaannarraenviWskiptabankaogsparisj;Wa,verWifrumvarpiWaWlgum.XaWkemur O""& tilafYvaWumverWbrfaviWskiptiviWskiptabanka,sparisj;Waogannarralnastofnanagilda #' eftirYvsemviWgeturttkvWilagaumverWbrfaviWskipti,sbr.44.gr.laganr.113/1996, #( umviWskiptabankaogsparisj;Wi,og8.gr.laganr.123/1993,umlnastofnaniraWrarenviW $ ) skiptabankaogsparisj;Wi.XettaermikilbreytingfrgildandilgumYarsemaWeinser {%N!* skiliWaWframkvmdastj;rarfyrirtkjaverWbrfaYj;nustuskulihafalokiWpr;fiverW F&"+  brfamiWlunenekkiframkvmdastj;rarannarrafyrirtkjafjrmagnsmarkaWi. 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'",   &   GerterrWfyriraWheimildintakatilYessYegarsamningareruskuldajafnaWir,Yeirendur - nUjaWireWaviWvanefnd.SrstaklegaertekiWframaWhntakieinnigtilYessYegarannar'-{KԀaW  ilinnfrheimildtilgreiWslustWvunar,gengurundirnauWasamningaeWaverWurgjaldYrota.  TekiWskalframaWupptalningYessigeturfalliWinnanYesssemtaliWervanefnd,endaeraWil a umfrjlstaWsemjaumYaWsnmillihvaWteljistvanefndsamningi.RttY;ttihinsvegar Y, tilrttingarogtilaWkomavegfyrirvafaaWteljauppgreiWslustWvun,nauWasamningog $ gjaldYrot.    0c-liWgreinarinnarergerWtillagaaWnUrri34.gr.laganna.XarerkveWiWumaWtrygg   ingarrttindumvegnasamningaYeirrasemnefndireru32.gr.ogsetterutiltryggingarviW  X skiptumgreiWslujfnunarstWsamrmiviWYrreglursemgildastWinniverWiekkirift P #  samkvmtkvWi37.gr.laganr.21/1991,umgjaldYrotaskiptio.fl.ErtaliWrttaWgerarW    fyriraWuppgjrsamningaskv.32.gr.verWiframkvmtgreiWslujfnunarstWogYvnauW    synlegtaWkomavegfyriraWtryggingumvegnaslksuppgjrsverWiriftafYrotabi.     & a Um12.gr. 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