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"   7.gr.  $ Skriflegursamningurogyfirlit. !W%     TakifjrmlafyrirtkiaWsrYj;nustusviWiverWbrfaviWskiptasemfelursrviWvar J""& andiviWskiptasamband,svosemeignastUringu,skalgerWurskriflegursamningurmillifjr #' mlafyrirtkisinsogviWskiptavinarYess,Yarsemm.a.skalkveWiWumrttindiogskyldur #( samningsaWila. $ )   NtekurfjrmlafyrirtkiaWsreignastUringuogskalYaWYsendaviWskiptavinum v%N!* snumyfirlittvisvarriYarsemframkomaupplUsingarumhvernigfjrmunumviWskipta A&"+ vinarhefurveriWvariWfrYvfyrrayfirlitvargefiWt,eignastWuogtlaWverWmtieigna  '", viW&  dagsetninguyfirlits.FjrmlafyrirtkiertWskyltaWsendaviWskiptavinumsnumslkt '#- yfirlitntafarfariviWskiptavinurframYaW.''mS (z$. Ї  8.gr. ( Sala;skrWraverWbrfa.      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B    10._gr._   Srgreiningfjrmunaogfjrmlagerninga. {      FjrmlafyrirtkiskalhaldafjrmunumogfjrmlagerningumviWskiptavinatryggilega nF aWgreindumfreignumfjrmlafyrirtkisins.SkulufjrmunirviWskiptavinarvarWveittir 9 srstkumnafnskrWumreikningi.    11.gr. r Safnskrning. e=     FjrmlafyrirtkisemheimilteraWvarWveitafjrmlagerningaeiguviWskiptavinasinna 0 geturvarWveittYsrstkumreikningi(safnreikningi)ogtekiWviWgreiWslumfyrirhnd  viWskiptavinasinnafreinstkumtgefendumfjrmlagerninga,endahafifjrmlafyrirtkiW  gertviWskiptavinigreinfyrirrttarhrifumYessoghannveittsamYykkisitt.Fjrmlafyrir i tkiberaWhaldaskryfirhluthversviWskiptavinarfyrirsigsamkvmtYessarigrein. \4   KomitilYessaWbfjrmlafyrirtkisstekiWtilgjaldYrotaskiptaeWagreiWslustWvun ' samYykkt,fyrirtkinusslitiWeWasambrilegarrWstafanirgerWargeturviWskiptavinur  grundvelliskrrinnarskv.1.mgr.tekiWfjrmlagerningasnatafsafnreikningi,endas  ekkigreiningurumeignarhald. `    12._gr._ " Framsalsritun. #     FjrmlafyrirtkierheimiltaWframseljaframseljanlegafjrmlagerninganafniviW  $ skiptavinarsnshafiYaWfengiWtilYessskriflegtumboW.Framsalsritunfjrmlafyrirtkis !W% telstekkisltaframsalsrWY;ttumboWtilYessfylgiekkiframseljanlegumfjrmlagerningi, J""& endasYessgetiWframsalsritunaWgerningurinnsframseldursamkvmtvarWveittuum #' boWi.FjrmlafyrirtkinuberaWvarWveitaumboWsvolengisemrttindierubyggWgern #( ingnumsemframseldurhefurveriWmeWYessumhtti.SkylteraWltakaupandagerningsins $ ) tsamritumboWsinskrefjisthannYess. v%N!*   Fjrmlafyrirtki,sembUWuruppvrsluframseljanlegrafjrmlagerninga,erheimilt A&"+ aWvarWveitaframsalsritanirskv.1.mgr.srstakriskrmeWangerningurinnervrsluYess,  '", endasuslkarframsalsritanirfrWarinnbrfiWYegarYaWhverfurrvrslufjrmla '#- fyrirtkisins.Fjrmlafyrirtki,semhyggstnUtasrYessaheimild,beraWaflasrsamYykkis (z$. FjrmlaeftirlitsinsfyrirfyrirkomulagivrsluogYvupplUsingakerfisemfyrirhugaWeraW ( nota.    ViWskiptavinur,semveitthefurfjrmlafyrirtkiumboWskv.1.mgr.,geturekkibeint  krfumaWframsalshafameWstoWheimildarskortifjrmlafyrirtkisins,nemaumboWYess a tilframsalshafisUnilegaveriW;fullngjandi. T,   13.gr.  AWskilnaWureinstakrastarfssviWa.       FjrmlafyrirtkiskalsUnaframaWkomiWsvegfyrirhagsmunarekstraverWbrfa  X viWskiptummeWskUrumaWskilnaWieinstakrastarfssviWaYess(knamrar). K #      14._gr._    ViWskiptifyrireiginreikning.       0tengslumviWverWbrfaviWskiptifjrmlafyrirtkisfyrireiginreikningogverWbrfa wO  viWskiptistj;rnenda,starfsmanna,eigendavirkraeignarhlutasamkvmtlgumumfjrmla B  fyrirtkiogYeirrasemerufjrhagslegatengdirframangreindumaWilumskalfjrmlafyrir    tkigtaeftirtalinnaatriWa:   ! ! x(80Y"i0J"  i0Jk2  1  .3  Ԉ0    aWfyllstatrverWugleikafjrmlafyrirtkisinssgtt,i0Jkl݌{  Ќ  "i0J"  i0Jl2  2  .3  Ԉ0    aWfullurtrnaWurrkigagnvart;tengdumviWskiptavinum,i0Jl!m݌nF Ќ  "i0J"  i0Jn2  3  .3  Ԉ0    aWviWskiptinsusrstaklegaskrWogi0JnBn݌9 Ќ  "i0J"  i0J o2  4  .3  Ԉ0    aWstj;rnfjrmlafyrirtkisinsfikerfisbundnarupplUsingarumviWskiptinoghafieftir  litmeWYeim.i0J oMo݌ Ќ    15.gr. e= Reglurfjrmlafyrirtkja. 0     FjrmlafyrirtkiskalsUnaframaWkvWum6.,13.og14.gr.sfylgtmeWsetningu  reglnaYaraWltandisemstaWfestarskuluafFjrmlaeftirlitinu.0reglunumskalgerasrstaka  greinfyrireftirlitimeWframfylgnireglnannainnanfjrmlafyrirtkisins.Reglurnarskulu i veraaWgengilegarviWskiptavinum.FjrmlafyrirtkiberaWgeraFjrmlaeftirlitinugrein \4 fyrirfrvikumfrkvWumYeirrareglna. '   III.KAFLI   SamningsbundiWuppgjrafleiWna. `   16.gr. S+! GildissviWkaflans. "     kvWiYessakaflatakatil_skuldajafnaWar_ԀogtryggingarrttindatengslumviWafleiWur. #   17.gr. !W% SkuldajfnuWur. J""&     Skriflegursamningur,einneWafleiri,millitveggjaaWilaumaWskyldurYeirrasamkvmt #' afleiWuskulijafnasthverm;tiannarri,meWskuldajfnuWi,viWendurnUjuneWaviWvanefnd, #( greiWslustWvun,&  nauWasamningaeWagjaldYrotaskipti,skalhaldagildisnuaWfulluYrttfyrir $ ) kvWi91.og100.gr.laganr.21/1991,umgjaldYrotaskiptio.fl.'$"v v%N!*     '",   18.gr. ( Tryggingarrttindi.      TryggingarrttindumsemsetterutiltryggingarviWskiptummeWafleiWurverWurekkirift  YrttfyrirkvWi137.gr.laganr.21/1991,umgjaldYrotaskiptio.fl. a   Ӏ  IV.KAFLI   BtboWverWbrfa.   19.gr.   GildissviWkaflans.  X     kvWikaflaYessatakatilalmennratboWaverWbrfa. K #    Ӏ20.gr.    AlmennttboW.       MeWalmennutboWiverWbrfaerttviWsluverWbrfasamaverWbrfaflokkisemboWin wO  erualmenningitilkaupsmeWkynningueWameWWrumhtti,endasuverWbrfsamaflokki B  ekkiskrWskipulegumverWbrfamarkaWi.      AlmennttboWverWbrfa,hvortheldurerupphaflegrislueWasWarislu,erhWYvaW   tboWslUsinghafiveriWgefintsamrmiviWkvWilagaYessara. {     nF   21.gr. 9 UpplUsingartboWslUsingu.      BtboWslUsingskalgeymaYrupplUsingarsemmeWhliWsj;nafeWlitgefandansogverW  brfannaerunauWsynlegarfjrfestumtilYessaWYeirgetimetiWeignirogskuldir,fjrhags r stWu,afkomuogframtWarhorfurtgefandasemogYaurttindisemfylgjaverWbrfunum, e= einsognnarermltfyrirumreglugerW. 0   22.gr.  UndanYgafrbirtingutboWslUsingar. i     HafitboWslUsingveriWbirtsamrmiviWkvWi20.gr.erekkiYrfaWbirtanUjat \4 boWslUsingutengslumviWalmennttboWnemaliWiWsmeiraen12mnuWirfrbirtingu ' tboWslUsingartilfyrstasludagsnUjutboWieWaeforWiWhafabreytingarhgumtgef  andasemtlamaWhafiveruleghrifmarkaWsverWverWbrfanna.    23._gr._ S+! UndanYgafrreglumumalmennttboW. "     UndanYeginkvWum20.gr.eru: # ! ! z(08x"i0J"  i0J‚2  1  .3  Ԉ0    BtboWYarsemeitteWafleirieftirtalinnatilvikaeigaviW:i0J‚݌ $ Ќ  "m"  m0  0 2  a  .3  Ԉ0v  Hlutabrf,samlagshlutabrfeWasamvinnuhlutabrferueinungisboWinforgangs !W% rttarhfumflagioghmlurerulagWarviWskiptimeWbrfinsamkvmtlgum J""& eWasamYykktum.m݌#'vv Ќ  "m"  m؅0  0ww 2  b  .3  Ԉ0v  Hlutabrf,samlagshlutabrfeWasamvinnuhlutabrferueinungisboWineigendum #( flaginu,endasuYeirfrrien50oghlutaf,stofnfsamlagsflagseWastofnsj;Wur $ ) Bdeildarsamvinnuflagslgrien50millj;nirkr;na.m؅݌v%N!*vv Ќ  "m"  m0  0 2  c  .3  Ԉ0v  VerWbrferuboWintilgreindumafmrkuWumh;piaWilanauglUsingareWakynn A&"+ ingar,endasuekkifleirien25aWilarh;pnumsemekkiteljastfagfjrfestar.m$݌ '",vv   "m"  mӉ0  0ww 2  d  .3  Ԉ0v  tlaWheildarsluverWverWbrfannanemurekkimeiraen_5___Ԁmillj;numkr;na.mӉ݌'#-vv Ќ  "m"  ms0  0 2  e  .3  Ԉ0v  HverfjrfestirYarfaWreiWaaf&   hendia.m.k.5millj;nirkr;natilkaupaverWbrf ( unum'(^.ms݌vv Ќ  "m"  m"0  0 2  f  .3  Ԉ0v  VerWbrferueingnguboWinfagfjrfestum.m"O݌vv Ќ  "i0J"  i0JV2  2  .3  Ԉ0    VerWbrfafeftirfarandigerWum:i0JV݌a Ќ  "m"  mX0  0 2  a  .3  Ԉ0v  VerWbrfsemgefinerutaWtluWumarkaWsverWia.m.k.5millj;nirkr;nahvert.mX݌T,vv Ќ  "m"  m0  0ww 2  b  .3  Ԉ0v  HlutdeildarskrteiniverWbrfasj;WameWstarfsleyfiEvr;pskaefnahagssvWinu.m݌vv Ќ  "m"  m'0  0 2  c  .3  Ԉ0v  VerWbrfsemgefineruttengslumviWyfirtkutilboW.m'T݌vv Ќ  "m"  ml0  0ww 2  d  .3  Ԉ0v  VerWbrfsemgefineruttengslumviWsamrunafyrirtkja.ml݌ vv Ќ  "m"  m0  0 2  e  .3  Ԉ0v  Jfnunarhlutabrfognnurhlutabrfsemhluthafarfafhentnendurgjalds.mߔ݌ Xvv Ќ  "m"  m0  0 2  f  .3  Ԉ0v  HlutabrfeWaverWbrfsemerugildihlutabrfaefYaueruboWinskiptumfyrir K #  hlutabrfsamaflagihafiboWiWhinumnUjuverWbrfumekkifrmeWsrhkk    unhlutafflaginu.m/݌  vv Ќ  "m"  m0  0ww 2  g  .3  Ԉ0v  VerWbrfsemvinnuveitandieWaaWilitengdurhonumbUWureingngunverandieWa   fyrrverandifastrWnumstarfsmnnumsnum,eWaverWbrfsemboWineruframYgu wO  Yeirra.m4݌B vv Ќ  "m"  m0  0ww 2  h  .3  Ԉ0v  VerWbrfsemtilerukominvegnabreytingabreytanlegumskuldabrfumeWavegna    YessaWneytterrttindasamkvmtvalrttarsamningi,svoogverWbrfsemboWineru   skiptumfyrirskiptanlegskuldabrf,endahafitboWslUsinghinumbreytanlegu {  eWaskiptanleguskuldabrfum,eWaYeimverWbrfumsemvalrttarsamningifylgja, nF veriWgefint0slandi.m-݌9vv Ќ  "m"  mޜ0  0 2  i  .3  Ԉ0v  VerWbrfsemgefinerutaflgaWilum,semekkierureknirhagnaWarskyniYeim  tilgangiaWaflafjrtilframdrttarmarkmiWumsnumogltaekkiaWhagsjlfralg  aWilanna.mޜ ݌rvv Ќ  "m "  m՞0  0 2  j  .3  Ԉ0v  VerWbrfsemgefinerutafrkjumEvr;pskaefnahagssvWinueWaerumeWrkis e= byrgW.m՞݌0vv Ќ    FjrhWir1.mgr.skulualdreinemalgrifjrhWensemnemurjafnvirWi40Ysund  evra(EUR)slenskumkr;nummiWaWviWopinbertviWmiWunargengieinsogYaWerskrW  hverjusinni. i   24.gr. ' Slutrygging.      MeWslutrygginguerttviWsamningmillifjrmlafyrirtkisogtgefandaeWaeiganda  verWbrfaYarsemfjrmlafyrirtkiWskuldbindursigtilYessaWkaupa,innantiltekinstma `  marksogfyrirframkveWnuverWi,YannhlutaverWbrfasemskriftnstekkifyriral S+! mennutboWi. "   NtekurfjrmlafyrirtkiaWsrslutryggingutengslumviWalmennttboWogskalY # litiWsvoaWYaWbyrgisteinungisaWfullngjandiskriftfisttilaWtboWiWtakist,nema  $ umannaWssrstaklegasamiW. !W%   & , 25.gr. #' Umsj;nmeWalmennutboWiogathuguntboWslUsingum. #(     FjrmlafyrirtkisemtilYesshefurheimildsamkvmtstarfsleyfisnuskalhafaumsj;n $ ) meWalmennutboWiverWbrfa.',#Ԥ v%N!*   FjrmlaeftirlitiWskalhafaumsj;nmeWathuguntboWslUsingum.X;skulukauphallir A&"+ annastathugunskrningarlUsingumsamkvmtlgumumstarfsemikauphallaogskipu  '",  legratilboWsmarkaWaYegar;skaWereftirskrninguviWkomandikauphll,endaerhntekin '#- semgildtboWslUsing.FjrmlaeftirlitiWgetur&   faliWskipulegumverWbrfamrkuWumaW ( annastathuguntboWslUsingum'(ԀWrumenYeimsemkveWiWerum2.mlsl.    X;knunfyrirathuguntboWslUsingumskalkveWinafFjrmlaeftirlitinueWaviWkom  andiskipulegumverWbrfamarkaWiskv.2.mgr. a   SeWlabanki0slandsgetursettnnarireglurumfyrstasludageinstkumalmennumt T, boWumYvskyniaWdragarsveiflumframboWinUrraverWbrfaverWbrfamarkaWinum.    V.KAFLI    Breytingeignarhaldiverulegshlutar.  X  26.gr. K #  GildissviWkaflans.        kvWiYessakaflagildaumbreytingareignarhaldiverulegshlutarhlutaflagisem    hefurfengiWskrningufyrireinneWafleiriflokkahlutabrfaskipulegumverWbrfamarkaWi.     27.gr. B  Flggunarskylda.        MeWverulegumhlutlgumYessumerttviW5%atkvWisrttareWanafnverWshlutafjr,   ogmargfeldiYaraf,alltaW90%. {    XegaraWilinrverulegumhlut,eWahkkaruppfyrireWalkkarniWurfyrirslkanhlut, nF berhonumaWtilkynnaYaWtilviWkomandiskipulegsverWbrfamarkaWaroghlutaflagsYegar 9 staW.Tilkynninggrundvelli8.tlul.28.gr.skalfaraframsamningsdegi.    0tilkynninguskv.2.mgr.skulukomaframupplUsingarumnafnogheimilisfangflgg  unarskyldsaWila,nafnverWhlutafjroghlutfallYessafheildarhlutafflagsins,hlutabrfa r flokkefYaWviW,fyrirogeftirhintilkynningarskylduviWskipti,oghvaWagrundvelliviW e= komandivarWtilkynningarskyldurskv.28.gr.,samtWrumYeimupplUsingumsemviW 0 komandiskipulegurverWbrfamarkaWurmeturnauWsynlegar.    28.gr. i Afmrkunverulegshlutar. \4     XegarkvarWaWerhvortumveruleganhlutsaWrWaskallitiWtilhlutabrfasem: ' !  ! |(80 z"i0J"  i0J2  1  .3  Ԉ0    viWkomandiaWilisjlfureWaaWilisemhanner_ fjrflagi_ ԀviW,i0J݌ Ќ  "i0J"  i0J.2  2  .3  Ԉ0    annareWaaWrirrWayfireiginnafnifyrirhndviWkomandiaWila,i0J.[݌ Ќ  "i0J"  i0J]2  3  .3  Ԉ0    erueigu_ lgaWila_ ԀsemviWkomandiaWilihefuryfirrWyfir,i0J]݌`  Ќ  "i0J"  i0J2  4  .3  Ԉ0    erueiguYriWjaaWilasemviWkomandiaWilihefurgertskriflegansamningviWumaW S+! takauppvaranlega,sameiginlegastefnuumstj;rnYessflagssemhlut,i0Jζ݌" Ќ  "i0J"  i0JL2  5  .3  Ԉ0    viWkomandiaWilihefurgertskriflegansamningumaWYriWjimaWurskulifarameWat # kvWisrttyfirgegnendurgjaldi,i0JLy݌ $ Ќ  "i0J"  i0Jʹ2  6  .3  Ԉ0    viWkomandiaWilihefursettaWveWi,nema_ veWhafinn_ ԀrWiyfir_ atkvWisrttinum_ ԀoglUsi !W% YvyfiraWhannhyggistnotfrasrttinn,endaskalrtturinnYtalinn_ veWhafans_ ,i0Jʹ݌J""& Ќ  "i0J"  i0J2  7  .3  Ԉ0    viWkomandiaWilinUtur_ arWs_ Ԁaf,i0J݌#' Ќ  "i0J"  i0J2  8  .3  Ԉ0    viWkomandiaWilirttaWWlasteingnguaWeiginkvrWunsamkvmtformlegum #( samningi,_ t.d._ Ԁum_ kauprtt_ ,ogi0J>݌$ ) Ќ  "i0J"  i0Jþ2  9  .3  Ԉ0    & a viWkomandiaWilivarWveitiroggeturneyttatkvWisrttaryfirnsrstakrafyrirmla v%N!* eiganda.i0Jþ݌A&"+   'av%\  '",   & a  29.gr. ( UndanYgafr_ flggunarskyldu_ .      UndanYegintilkynningarskyldu'a(gԀskv.27.gr.eru_ fjrmlafyrirtki_ ,endaseftirfarandi  skilyrWumfullngt: a ! ! (588 |"i0J"  i0J{25  1  .3  Ԉ0    umeraWrWa_ veltub;karviWskipti_ ,i0J{݌T, Ќ  "i0J"  i0J25  2  .3  Ԉ0    ekkierfariWyfir10%afhlutafeWasamsvarandihlutaatkvWisrttar,i0J݌ Ќ  "i0J"  i0J25  3  .3  Ԉ0    ekkiertluninaWhafaafskiptiafstj;rnflagsins,i0J݌ Ќ  "i0J"  i0J25  4  .3  Ԉ0    viWskiptineruinnan_ venjubundinnar_ Ԁstarfsemi_ fjrmlafyrirtkis_ Ԁogi0J݌  Ќ  "i0J"  i0JK25  5  .3  Ԉ0    eignarhald_ fjrmlafyrirtkis_ Ԁstendurekkilengurenfimm_ viWskiptadaga_ ԀfrYvaW_ til  X kynningarskylda_ Ԁstofnastskv.27._gr._i0JKx݌K #  Ќ    30.gr.    BirtingupplUsingaumveruleganhlut.       _ Skipulegur_ ԀverWbrfamarkaWurskalmiWlaupplUsingunumumtilkynningarskv.27.gr. wO  _ upplUsingakerfi_ Ԁsnu. B    Flag,semhefurhlutabrfsnskrWkauphllWrurkiEvr;pska_ efnahagssvWinu_     eWarkisemgerWurhefurveriW_ samstarfssamningur_ ԀviW,skalsjtilYessaWupplUsingarum   veruleganhlutsubirtarYarsamkvmtYeimreglumsemYargilda. {    _ VI_ .KAFLI 9  _ YfirtkutilboW_ .   31.gr.  GildissviWkaflans. r     kvWiYessakaflagildaum_ yfirtku_ ԀhlutaflagisemhefurfengiWskrningufyrireinn e= eWafleiriflokkahlutabrfaskipulegum_ verWbrfamarkaWi_ . 0   32.gr.  _ TilboWsskylda_ . i     HafihluturbeinteWa;beintveriW_ yfirtekinn_ ԀhlutaflagisemhefurfengiWskrningufyrir \4 einneWafleiriflokkahlutabrfaskipulegum_ verWbrfamarkaWi_ ԀskalserWlastrttyfir ' hlutnum,eigisWarenfj;rumvikumeftiraW_ yfirtakan_ ԀttisrstaW,geraWrumhluthfum  flagsins_ yfirtkutilboW_ ,_ Y.e._ ԀtilboWumaWafhendahonumhlutsinn,endahafi_ yfirtakan_ Ԁhaft  frmeWsraWhann: `  ! ! (E88"i0J"  i0Jw2E  1  .3  Ԉ0    hefureignast50%atkvWisrttarflaginu,i0Jw݌S+! Ќ  "i0J"  i0J2E  2  .3  Ԉ0    hefurWlastrtttilYessaWtilnefnaeWasetjaafmeirihlutastj;rnarflaginu,i0J݌" Ќ  "i0J"  i0J2E  3  .3  Ԉ0    hefurfengiWrtttilYessaWstj;rnaflaginugrundvellisamYykktaYesseWaannan # httmeWsamningiviWflagiWeWai0J݌ $ Ќ  "i0J"  i0JJ2E  4  .3  Ԉ0    hefurgrundvellisamningsviWaWrahluthafartttilaWrWayfirsemnemur50%at !W% kvWaflaginu.i0JJw݌J""& Ќ  & a   kvWi1.mgr.eigaekkiviWumeigendaskiptivegnaerfWa,_ gjafagernings_ ԀeWa_ fullnustu #' aWgerWa_ Ԁ_ veWhafa_ ԀeWaeigendaskiptiinnan_ flagasamstWu_ . #(   _ TilboWsgjafi_ Ԁskv.1.mgr.skalgera_ tilboWsyfirlit_ ԀsamrmiviWkvWi_ VII_ .kafla.'a# $ )   A&"+   33.gr. ( _ Skilmlar_ Ԁ_ tilboWs_ .      VerWYaWsemsetterfram_ yfirtkutilboWi_ Ԁskv.32.gr.skal_ a.m.k._ ԀsvaratilhstaverWs  sem_ tilboWsgjafi_ ԀhefurgreittfyrirhlutabrfsemhannhefureignastviWkomandiflagisW a ustusexmnuWiWurentilboWiWvarsettfram. T,   0_ yfirtkutilboWi_ Ԁskal_ tilboWsgjafi_ Ԁbj;WaWrumhluthfumviWkomandiflagigreiWslu  formi_ reiWufjr_ ԀeWaskrWraverWbrfa.    Gildistmi_ yfirtkutilboWs_ ԀskalhiWskemmstaverafj;rarvikur,entuvikurhiWlengsta.     34.gr. K #  Um_ afturkllun_ Ԁ_ tilboWs_ .        X;svoaW_ yfirtkutilboW_ Ԁskv.32.gr.hafiveriWgertopinbert,sbr.38.gr.,erunntaW    afturkallaYaWaWfullngWueinhverjueftirfarandiskilyrWa:   ! ! (U88"i0J"  i0J2U  1  .3  Ԉ0    _Fram_ԀkemurtilboWsemersambrilegteWahagstWaraen_ yfirtkutilboW_ ,i0J݌wO  Ќ  "i0J"  i0J$2U  2  .3  Ԉ0    lagalegatriWieWaviWurkenningstj;rnvalda,semteljaverWurnauWsynlegtilYessaWeig B  endaskiptigetiorWiWaWhlutabrfunum,liggjaekkifyrireWaYeimhefurveriWhafnaW,i0J$Q݌   Ќ  "i0J"  i0J2U  3  .3  Ԉ0    skilyrWisemtilboWiWerhWogtekiWerfram_ tilboWsyfirliti_ ԀerekkiuppfyllteWai0J݌  Ќ  "i0J"  i0JV2U  4  .3  Ԉ0    hlutaflagYaWsem_ yfirtakan_ ԀbeinistaWeykurhlutafsitt.i0JV݌{  Ќ    _ Fjrmlaeftirlitinu_ Ԁereinnigheimilt,aukYeirratilvikasemnefnderu1.mgr.,aWleyfa nF _ afturkllun_ ԀefsrstakarstWurmlameWYv. 9   _ Afturkllun_ Ԁ_ tilboWs_ Ԁskalbirtaopinberlega,sbr.38.gr.    _ VII_ .KAFLI r  _ TilboWsyfirlit_ . e=  35.gr. 0 GildissviWkaflans.      kvWiYessakaflagildaum_ tilboWsyfirlit_ ԀsemskylteraWtbaogbirtaopinberlega  tengslumviW_ yfirtkutilboW_ Ԁogslu,meWopinberriauglUsingueWakynningu,verulegum i hluthlutaflags,sbr.1.mgr.27.gr.,semhefurfengiWskrningufyrireinneWafleiriflokka \4 hlutabrfaskipulegum_ verWbrfamarkaWi_ . '     36.gr.  SkyldatilaWgera_ tilboWsyfirlit_ . `      NertilboWumslu_ a.m.k._ Ԁ10%_ nafnverWs_ ԀhlutafjrhlutaflagisemhefurfengiW S+! skrningufyrireinneWafleiriflokkahlutabrfaskipulegum_ verWbrfamarkaWi_ Ԁsettfram " meWopinberriauglUsingueWakynninguogskalYtba_ tilboWsyfirlit_ Ԁsemgertskalopinbert # samrmiviWkvWiYessakafla,eftirYvsemviW.  $   kvWi1.mgr.eigaekkiviWum_ veltub;karviWskipti_ ,viWskiptiskv.40.gr.eWaYegar !W% atviksemmlterfyrirum23.gr.erufyrirhendi. J""&   TilboWskv.1.mgr.skalaWhmarkigildaeinnmnuW. #'   & a 37.gr. $ ) Efni_ tilboWsyfirlits_ . v%N!*     0_ tilboWsyfirliti_ ԀskuluaWlgmarkikomaframeftirfarandiupplUsingar:'a$ A&"+  ! ! (e88"i0J"  i0J2e  1  .3  Ԉ0    Nafn,heimilisfangog_ kennitala_ Ԁ_ hlutaflagsins_ ԀsemtilboWiWtekurtil.i0J݌ '", Ќ  "i0J"  i0J2e  2  .3  Ԉ0    &   Nafn,heimilisfangogrekstrarformef_ tilboWsgjafi_ Ԁerflag,svoogyfirlitumYeinstak ( lingaeWa_ lgaWila_ ԀsemvntanlegamunutakaYttviWskiptunumsamt_ tilboWsgjafa_ .i0J݌ Ќ  "i0J"  i0J2e  3  .3  Ԉ0    UpplUsingarumhvemikinnatkvWisrtt,hrifeWahluti_ tilboWsgjafi_ ԀhefurYegarWlast  beinteWa;beint,eWatryggtsrmeWWrumhtti,semogtlaWanatkvWisrtt,hrif a eWahluti_ tilboWsgjafa_ Ԁeftirslu,efviW.i0JE݌T, Ќ  "i0J"  i0Jf2e  4  .3  Ԉ0    VerWsemmiWaWerviWtilboWinu.i0Jf݌ Ќ  "i0J"  i0Js2e  5  .3  Ԉ0    UpplUsingarumhverniggreiWslaskulifaraframeWa,efboWineruframskrWverWbrf,  hvernigskiptinmuniverWakveWin.i0Js݌  Ќ  "i0J"  i0J2e  6  .3  Ԉ0    hvaWadegihlutirskulu_ afhentir_ ԀoghvenrunnteraWbeita_ atkvWisrtti_ ԀsemYeim  X fylgir.i0J"݌K #  Ќ  "i0J"  i0J2e  7  .3  Ԉ0    nnurskilyrWisemtilboWiWkannaWverahW,_ Y.m.t._ ԀundirhvaWakringumstWumer    unntaWafturkallaYaW.i0J݌   Ќ  "i0J"  i0J*2e  8  .3  Ԉ0    Gildistmi_ tilboWs_ .i0J*W݌  Ќ  "i0J"  i0J<2e  9  .3  Ԉ0    HvaW_ tilboWsm;ttakanda_ ԀberaWgeratilaWsamYykkjatilboWiW.i0J<i݌wO  Ќ  "i0J "  i0J112e  10  .3  Ԉ0    Samantekt_ tilboWsgjafa_ ԀumframtWartlanirfyrirflagiW,_ Y.m.t._ Ԁformumstarfsemiog B  hvernigskulinota_ fjrmunalegar_ Ԁeignirflagsins,upplUsingarumframhaldandiskrn    inguhlutabrfaflagsinskauphll,breytingarsamYykktumogvntanlegaendur   skipulagningu,efYaWviW.i0J݌{  Ќ  "i0J "  i0J@112e  11  .3  Ԉ0    UpplUsingarumvntanlegasamningaviWaWraumaWnUtaatkvWisrttflaginu,svo nF framarlegasem_ tilboWsgjafi_ ԀaWildaWslkumsamningieWahonumerkunnugtumhann.i0J@m݌9 Ќ    '(Uppfylli_ tilboWsyfirlit_ ԀekkiYrkrfursemnefndareru1.mgr.geturviWkomandi_ skipu  legur_ ԀverWbrfamarkaWurkrafistYessaWnnariupplUsingarverWigerWaropinberarinnansj  daga. r   38.gr. 0 Opinberbirting_ tilboWsyfirlits_ .      BirtaskalauglUsinguopinberlegaum_ tilboWsyfirlit_ ԀeinueWafleiridagblWumsemgefin  erut0slandieigisWarenfj;rumdgumWuren_tilboW_Ԁtekurgildi,endaliggifyrirsam i YykkiviWkomandi_ skipulegs_ Ԁ_ verWbrfamarkaWar_ Ԁumopinberabirtingu_ tilboWsyfirlits_ .0aug \4 lUsingunniskaltekiWframhvarnlgastm_ tilboWsyfirlit_ .SamhliWaskal_ nafnskrWum_ Ԁhluthf ' umflagi,semtilboWtekurtil,sendauglUsinginkostnaW_ tilboWsgjafa_ .    _ VIII_ .KAFLI `   _ VerWmyndun_ Ԁskipulegum_ verWbrfamarkaWi_ . S+!  39.gr. " GildissviWkaflans. #     _ Fjrmlagerningar_ ԀsemkvWikaflaYessatakatilerueftirfarandi:  $ ! ! (88 "i0J"  i0J 2  1  .3  Ԉ0    verWbrfsemskrWhafaveriWeWa;skaWhefurveriWeftiraWverWiskrWskipulegum !W% _ verWbrfamarkaWi_ Ԁogi0J " ݌J""& Ќ  "i0J"  i0J 2  2  .3  Ԉ0    _ fjrmlagerningar_ ԀsemtengdirerueinueWafleiriverWbrfumskv.1._ tlul_ .i0J  ݌#' Ќ    & , 40.gr. $ ) _ ViWskiptavaki_ . v%N!*     _ Fjrmlafyrirtki_ Ԁsemhefurheimildtil_ verWbrfaviWskipta_ ԀgeturmeWsamningiviWtgef A&"+ anda_ fjrmlagerninga_ ԀskuldbundiW',$ sigtilaWvera_ viWskiptavaki_ ,_ Y.e._ Ԁkaupaogseljafyrir  '", eigin&  reikningeWareikningtgefandatiltekna_ fjrmlagerninga_ ,YvskyniaWgreiWafyrir '#- aWmarkaWsverWskapistYeim.''F (z$.   _ ViWskiptavaki_ Ԁskaltilkynnaumsamningskv.1.mgr.til_ skipulegs_ Ԁ_ verWbrfamarkaWar_ ԀYar ( semviWkomandiverWbrferuskrW.TilkynninginskalinnihaldaeftirfarandiupplUsingarum  samninginn:  ! ! (%88"i0J"  i0J\2%  1  .3  Ԉ0    _ lgmarksfjrhW_ Ԁkaupog_ slutilboWa_ ,i0J\݌a Ќ  "i0J"  i0J2%  2  .3  Ԉ0    _ hmarksfjrhW_ Ԁ_ heildarviWskipta_ Ԁdaghvern,i0J݌T, Ќ  "i0J"  i0J2%  3  .3  Ԉ0    _ hmarksmun_ Ԁkaupog_ slutilboWum_ Ԁogi0J݌ Ќ  "i0J"  i0J42%  4  .3  Ԉ0    hvernig_ fjrmlafyrirtkiW_ ԀhyggstaWWruleytifullngjaskyldumsnumsamkvmt  samningnum.i0J4a݌  Ќ    _ ViWskiptavaki_ ԀskaldaghvernsetjaframkaupeWa_ slutilboW_ Ԁ_ viWskiptakerfi_ Ԁ_ skipulegs_   X _ verWbrfamarkaWar_ ԀWurenmarkaWurinnopnar.VerWitilboWi_ viWskiptavaka_ ԀtekiWeWaYaW K #  felltniWurafhlfu_ viWskiptavaka_ ԀskalhannsetjaframnUtttilboWeinsflj;ttogmgulegter    Yartil_ hmarksfjrhW_ ԀviWskiptafyrirdaghvernhefurveriWnW.      Geri_ fjrmlafyrirtki_ Ԁ_ viWskiptavakasamning_ ԀumviWskiptifyrirreikningtgefandaskal   tryggtaWtgefandasekkiunntaWhafahrifkvarWanirumviWskiptigrundvellisamn wO  ingsins. B      41.gr.   _ MarkaWsmisnotkun_ Ԁog_ milliganga_ Ԁ_ fjrmlafyrirtkis_ . {      _ MarkaWsmisnotkun_ Ԁer;heimil.MeW_ markaWsmisnotkun_ ԀerttviW: nF ! ! (E88"i0J"  i0J6 2E  1  .3  Ԉ0    AWeigaviWskiptieWageratilboWsemgefaeWaerulklegtilaWgefaframboW,eftirspurn 9 eWaverW_ fjrmlagerninga_ ԀranglegaeWamisvsanditilkynna.i0J6 c ݌ Ќ  "i0J"  i0J!2E  2  .3  Ԉ0    AWeigaviWskiptieWageratilboWsemleiWatil_ ;eWlilegs_ ԀverWs_ fjrmlagerningum_ ԀeWa  YarsemnotuWerueinhverformblekkingar.i0J!'"݌r Ќ  "i0J"  i0J#2E  3  .3  Ԉ0    AWdreifaupplUsingum,frttumeWa_ orWr;mi_ ԀsemgefureWaerlklegurtilaWgefafram e= boW,eftirspurneWaverW_ fjrmlagerninga_ ԀranglegaeWamisvsanditilkynna.i0J##݌0 Ќ  "i0J"  i0J%2E  4  .3  Ԉ0    AWhaldaeftirupplUsingum,frttumeWa_ orWr;mi_ ԀsemveldurYvaWframboW,eftirspurn  eWaverW_ fjrmlagerninga_ ԀergefiWranglegaeWamisvsanditilkynna.i0J%%݌ Ќ    _ Fjrmlafyrirtki_ ,semheimildhefurtil_ verWbrfaviWskipta_ ,er;heimiltaWhafamilli i gnguumverWbrfaviWskiptihafistarfsmennYessvitneskjueWagrunumaWviWskiptinbrj;ti \4 bgaviW1.mgr. '   Vaknigrunurhjstarfsmanni_ fjrmlafyrirtkis_ ԀumaWviWskiptiskv.1.mgr.hafifariW  framskalfyrirtkiWYegarstaWtilkynnaYaWtil_ Fjrmlaeftirlitsins_ .    _ IX_ .KAFLI S+!  MeWferW_ innherjaupplUsinga_ ԀogviWskipti_ innherja_ .  " 42.gr. # GildissviWkaflans.  $     _ Fjrmlagerningar_ ԀsemkvWikaflaYessatakatilerueftirfarandi: !W% ! ! (U88"i0J"  i0J,2U  1  .3  Ԉ0    verWbrfsemskrWhafaveriWeWa;skaWhefurveriWeftiraWverWiskrWskipulegum J""& _ verWbrfamarkaWi_ Ԁogi0J,,݌#' Ќ  "i0J"  i0JU.2U  2  .3  Ԉ0    _ fjrmlagerningar_ ԀsemtengdirerueinueWafleiriverWbrfumskv.1._ tlul_ .i0JU..݌#( Ќ    & , 43.gr. v%N!* _ InnherjaupplUsingar_ Ԁog_ innherjar_ . A&"+     MeW_ innherjaupplUsingum_ ԀerttviWupplUsingarumtgefandaverWbrfa,_ verWbrfin_ Ԁsjlf  '", eWannuratriWisemekkihafaveriWgerWar',v%/ԀopinberarenerulklegartilaWhafahrifmark '#- aWsverW_ fjrmlagerninganna_ Ԁefopinberarvru.Tilkynningartilskipulegra_ verWbrfamark (z$. aWa_ ԀteljastopinberarupplUsingarYegarYeimhefurveriWmiWlaWYaWan.AWrarupplUsingar ( teljastopinberarYegarYeimhefurveriWmiWlaW_ verWbrfamarkaWinum_ ԀmeWopinberumog  viWurkenndumhtti.    MeW_ innherja_ ԀerttviW: a ! ! (e88"i0J"  i0J42e  1  .3  Ԉ0    _ fruminnherja_ ,_ Y.e._ ԀaWilasembUryfir_ innherjaupplUsingum_ Ԁvegna_ eignaraWildar_ ԀeWahefur T, aWjafnaWiaWgangaWslkumupplUsingumvegnaaWildaraWstj;rn,rekstrieWaeftirlitieWa  vegnaannarrastarfavegumtgefandaverWbrfa,i0J4%5݌ Ќ  "i0J"  i0J72e  2  .3  Ԉ0    tmabundinn_ innherja_ ,_ Y.e._ ԀaWilasemtelstekki_ fruminnherji_ ԀenbUryfir_ innherjaupplUs   ingum_ Ԁvegnastarfssns,stWueWa_ skyldna_ Ԁogi0J77݌ X Ќ  "i0J"  i0J92e  3  .3  Ԉ0    annan_ innherja_ ,_ Y.e._ ԀaWilasemhvorkitelst_ fruminnherji_ Ԁntmabundinn_ innherji_ Ԁenhefur K #  fengiWvitneskjuum_ innherjaupplUsingar_ ,endahafiviWkomandivitaWeWamttvitahvers    eWlisupplUsingarnarvoru.i0J99݌   Ќ        44._gr._ wO  _ Innherjasvik_ . B      _ Innherja_ Ԁer;heimiltaW:    ! ! (u88"i0J"  i0J=2u  1  .3  Ԉ0    aflaeWarWstafa_ fjrmlagerningum_ ,fyrireiginreikningeWaannarra,bihannyfir_ inn   herjaupplUsingum_ ,i0J=*>݌{  Ќ  "i0J"  i0J?2u  2  .3  Ԉ0    ltaYriWjaaWila_ innherjaupplUsingar_ Ԁt,nemaYaWsgerteWlilegusambandiviWstarf, nF stWueWaskyldurYesssemupplUsingarnarveitir,i0J??݌9 Ќ  "i0J"  i0JeA2u  3  .3  Ԉ0    rWleggjaYriWjaaWilagrundvelli_ innherjaupplUsinga_ ԀaWafla_ fjrmlagerninga_ ԀeWa  rWstafaYeimeWahvetjaaWWruleytitilviWskiptameW_ fjrmlagerningana_ .i0JeAA݌ Ќ    kvWi1.mgr.nreinnigtil_ lgaWila_ ԀogaWilasemtakaYttkvrWunumviWskiptimeW r _ fjrmlagerninga_ Ԁfyrirreikning_ lgaWilans_ . e=   kvWi1.mgr.ekkiviWumviWskiptirkisins,SeWlabanka0slandseWaaWilasemannast 0 viWskiptifyrirYeirrahnd,endasuviWskiptinliWurstefnurkisinspeningamlum,gengis  mlumeWa_ lnasUslu_ .    45.gr. \4 _ Milliganga_ Ԁ_ fjrmlafyrirtkis_ . '     _ Fjrmlafyrirtki_ ,semheimildhefurtil_ verWbrfaviWskipta_ ,er;heimiltaWhafamilli  gnguumverWbrfaviWskiptihafistarfsmennYessvitneskjueWagrunumaWviWskiptinbrj;ti  bgaviWkvWiYessakafla. `    Vaknigrunurhjstarfsmanni_ fjrmlafyrirtkis_ ԀumaWviWskiptiskv.1.mgr.hafifariW S+! framskalfyrirtkiWYegarstaWtilkynnaYaWtil_ Fjrmlaeftirlitsins_ . "   & , 46.gr.  $ _ Ranns;knarskylda_ Ԁ_ fruminnherja_ . !W%     Wuren_ fruminnherji_ ԀviWskiptimeWverWbrftgefanda,semhanner_ fruminnherji_ Ԁ,skal J""& hanngangarskuggaumaWekkiliggify', Irir_ innherjaupplUsingar_ Ԁinnantgefandans.Sama #' gildir&  ԀumfyrirhuguWviWskiptimeW_ fjrmlagerninga_ ԀsemtengdireruslkumverWbrfumog #( fyrirhuguWviWskiptiaWilasemerfjrhagslegatengdur_ fruminnherja_ .'#K $ )   & a 47.gr. A&"+ _ Tilkynningarskylda_ Ԁ_ fruminnherja_ .  '",     _ Fruminnherji_ ԀskalWurenhann,eWaaWilifjrhagslegatengdurhonum,viWskiptimeW'aA&L '#- verWbrftgefandans,tilkynnaYaWaWilasemtilnefndurhefurveriWsamrmiviWreglursem (z$. tgefandiskalsetjasrsamkvmtkvWi51.gr.lagaYessara(regluverWi).Fruminnherjiskal ( meWsamahttitilkynnantafarhafihanneWaaWilifjrhagslegatengdurhonumttviWskipti  meWverWbrftgefandans.ViWkomanditgefandiskalsamdgurstilkynnaumviWskiptin  tilskipulegsverWbrfamarkaWarYarsemviWkomandiverWbrferuskrWeWa;skaWhefur a veriWeftirskrninguYeim. T,   kvWi1.mgr.gildireinnigumfyrirhuguWviWskiptimeWfjrmlagerningasemtengdir  eruverWbrfumskv.1.mgr.      48.gr.  X BirtingupplUsingaum_viWskipti_Ԁfruminnherja. K #      SkipulegurverWbrfamarkaWurskalbirtaopinberlegaupplUsingarumYauviWskiptisem    erutilkynningarskyldskv.47.gr.,endauppfylliviWskiptineftirtalinskilyrWi:    ! ! (88"i0J"  i0JS2  1  .3  Ԉ0    MarkaWsvirWiviWskiptannanemia.m.k.einniviWskiptalotu,sbr.3.mgr.i0JS%T݌  Ќ  "i0J"  i0J'U2  2  .3  Ԉ0    MarkaWsvirWihlutareftirviWskiptisamsvarituviWskiptalotum.i0J'UTU݌wO  Ќ  "i0J"  i0JOV2  3  .3  Ԉ0    MarkaWsvirWihlutareftirviWskiptifariniWurfyrirtuviWskiptalotur.i0JOV|V݌B  Ќ    0tilkynninguskv.1.mgr.skaltilgreina:    ! ! (88"i0J"  i0JrX2  1  .3  Ԉ0    nafntgefandaverWbrfa,i0JrXX݌  Ќ  "i0J"  i0JjY2  2  .3  Ԉ0    dagsetningutilkynningar,i0JjYY݌{  Ќ  "i0J"  i0J_Z2  3  .3  Ԉ0    nafnfruminnherja,eWafjrhagslegatengdsaWilaefviW,i0J_ZZ݌nF Ќ  "i0J"  i0J~[2  4  .3  Ԉ0    tengslfruminnherjaviWtgefandaverWbrfa,i0J~[[݌9 Ќ  "i0J"  i0J\2  5  .3  Ԉ0    dagsetninguviWskiptaoghvenrdagsinsYauf;rufram,i0J\\݌ Ќ  "i0J"  i0J]2  6  .3  Ԉ0    tegundfjrmlagernings,i0J]]݌ Ќ  "i0J"  i0J^2  7  .3  Ԉ0    hvortumvaraWrWakaupeWaslu,i0J^^݌r Ќ  "i0J"  i0J_2  8  .3  Ԉ0    nafnverWoggengiviWskiptum,i0J__݌e= Ќ  "i0J"  i0J`2  9  .3  Ԉ0    nafnverWhlutarfruminnherjaannarsvegarogfjrhagslegatengdraaWilahinsvegareftir 0 viWskiptiogi0J``݌ Ќ  "i0J "  i0Jb112  10  .3  Ԉ0    dagsetningulokauppgjrsviWskiptanna,efviW.i0Jb/b݌ Ќ    MeWviWskiptalotuerlgumYessumttviWfjldaverWbrfasamaflokki,eWalgmarks i markaWsverWmtisemYarftilYessaWgetattsamfelldviWskiptiviWskiptakerfikauphallar \4 eWaskipulegstilboWsmarkaWar,samkvmtreglumsemstj;rnkauphallareWaskipulegstil ' boWsmarkaWarsetur.      & , 49.gr. `  Innherjaskr. S+!     BtgefandiskalsendaFjrmlaeftirlitinu,YvformisemeftirlitiWkveWur,eftirfarandi " upplUsingarumfruminnherjaogtmabundnainnherja:',d # ! ! (88 "i0J"  i0Jf2  1  .3  Ԉ0    heititgefanda,i0Jff݌ $ Ќ  "i0J"  i0Jg2  2  .3  Ԉ0    skipuleganverWbrfamarkaWsemverWbrftgefandaeruskrWeWahefurveriW;skaW !W% skrningar,i0Jgg݌J""& Ќ  "i0J"  i0J#i2  3  .3  Ԉ0    nafn,kennitluogheimilisfanginnherja,i0J#iPi݌#' Ќ  "i0J"  i0J(j2  4  .3  Ԉ0    tengslinnherjaviWtgefanda,i0J(jUj݌#( Ќ  "i0J"  i0J%k2  5  .3  Ԉ0    stWuskrningarinnherjaogi0J%kRk݌$ ) Ќ  "i0J"  i0J!l2  6  .3  Ԉ0    nfnaWilasemerufjrhagslegatengdirinnherja.i0J!lNl݌v%N!* Ќ    FjrmlaeftirlitiWskalhaldaskryfirfruminnherjaogtmabundnainnherja.Xverheimilt A&"+ aWkveWannarumupplUsingarsemveittarskuluskv.1.mgr.AllarbreytingarupplUs  '", ingumskv.1.mgr.skulutilkynntarFjrmlaeftirlitinuYegarstaW.EndurskoWaWanlistayfir '#- innherjaskalsendaFjrmlaeftirlitinueigisjaldnarensexmnaWafresti. (z$.   BtgefandiskaleinnigsendaupplUsingarskv.1.og2.mgr.tilskipulegsverWbrfamark ( aWarYarsemverWbrftgefandaeruskrWeWaYarsem;skaWhefurveriWeftirskrningu  Yeirra.    UpplUsingarumfruminnherjainnherjaskrFjrmlaeftirlitsinsskulugerWaropinberar a meWYeimhttisemFjrmlaeftirlitiWkveWur. T,     50.gr.  UpplUsingaskyldatgefanda.       BtgefandisemtilgreinthefurinnherjatilFjrmlaeftirlitsinsskv.49.gr.skaltilkynnaviW  X komandiinnherjaumYaWskriflega.Jafnframtskaltgefanditilkynnainnherjaskriflega K #  YegarhannhefurveriWtekinnafskrnni.      BtgefandiskalgreinainnherjafrYeimrttarreglumsemgildauminnherjaogmeWferW    innherjaupplUsinga.     51.gr. B  ReglurummeWferWinnherjaupplUsingaogviWskiptiinnherja.        Stj;rntgefandaverWbrfaskalsetjareglurummeWferWinnherjaupplUsingaogviWskipti   innherja.0reglunumskalm.a.kveWiWummeWhvaWahttikomiWskulivegfyriraWinn {  herjaupplUsingarberisttilannarraenYeirraerYarfnastYeirravegnastarfasinna,hvernig nF viWskiptuminnherjaskulihttaW,YarmeWtaliWhvernigranns;knarskyldufruminnherjaskv. 9 47.gr.skulihttaW,hverhafieftirlitmeWYvinnantgefandaaWreglunumsframfylgt  (regluvrWur)ogumskrningusamskiptasemframfaragrundvellireglnanna.    Stj;rntgefandaskalsendareglurskv.1.mgr.tilFjrmlaeftirlitsinsogskipulegsverW r brfamarkaWarYarsemverWbrftgefandaeruskrWeWaYarsem;skaWhefurveriWskrn e= ingarYeirra.ReglurnarskulustaWfestarafFjrmlaeftirlitinu. 0   Stj;rnvldogaWriraWilarsemfreglulegainnherjaupplUsingarstarfsemisinniskulu  setjasrreglursamkvmtYessarigrein.      &  X.KAFLI \4  EftirlitogreglugerW. '  52.gr.  Eftirlit.      FjrmlaeftirlitiWhefureftirlitmeWframkvmdlagaYessaraogreglumsettumsamkvmt'\/y `  Yeim.AWaukihefurskipulegurverWbrfamarkaWureftirlitmeWframkvmd40.gr.ogV.,VI. S+! ogVII.kaflalagaYessara.UmvaldheimildirskipulegraverWbrfamarkaWaviWeftirlitfereftir " lgumumstarfsemikauphallaogskipulegratilboWsmarkaWa.XegarbrotiWergegn40.gr. # lagaYessaraumviWskiptavakageturskipulegurverWbrfamarkaWureinnigveittviWskiptavaka  $ viWvrun,minningueWabirtopinberlegatilkynninguumvanefndirhans. !W%   0tengslumviWathuguntiltekinsmlserFjrmlaeftirlitinuheimiltaWkrefjaeinstaklinga J""& oglgaWilaumallarupplUsingarogggnsemYaWtelurnauWsynleg. #'   & a TeljiFjrmlaeftirlitiWaWekkihafiveriWfariWaWreglumumalmennttboWverWbrfa #( geturYaWstWvaWtboWogveittfresttilrb;tasYesskostur.FjrmlaeftirlitiWgeturbirt $ ) opi'a#}nberlegayfirlUsinguumumrttmloglagtdagsektireWafvtiYsemtengjastalmennu v%N!* tboWisamkvmtlgumumopinberteftirlitmeWfjrmlastarfsemi. A&"+ Ѐ  UmeftirlitmeWframkvmdlagaYessaragildaaWWruleytikvWilagaumopinbert  '", eftirlitmeWfjrmlastarfsemi. '#-  (z$.   53.gr. ( ReglugerW.      RWherraskalsetjareglugerWumnnariframkvmdlagaYessara.0reglugerWskalm.a.  komaframskilgreiningfagfjrfestumogkvWiumtboWverWbrfa,YarsemverWikveWiW a umaWdragandaaWtboWslUsinguogtboWstmabil,efnihennarogtilhgunviWbirtingu, T, viWvarandiupplUsingaskylduogheimildirFjrmlaeftirlitsinstilaWveitaundanYgurfr  birtingutiltekinnaupplUsingatboWslUsingueWabirtingutboWslUsingarheild.    0reglugerWskalkveWannarumskyldueigendahlutabrfatilaWveitakauphllupp   lUsingar,svooghvenrveitamegiundanYgurfrupplUsingaskyldunni.Einnigerheimilt  X aWsetjannarireglurreglugerWumupplUsingaskylduYegartgefandihefurfengiWfjrmla K #  gerningasnaskrWafleirieneinnikauphll.      HeimilteraWsetjakvWiumsafnskrningureglugerW,m.a.umsviptinguheimildartil    aWskrfjrmlagerningasafnreikningskv.1.mgr.11.gr.ogauWkenningusafnreiknings,   YarmeWalupplUsingarumfjldaeigendasafnreikningi. wO    XI.KAFLI     ViWurlg.    54.gr. {  Stj;rnvaldssektir. nF     FjrmlaeftirlitiWgeturlagtstj;rnvaldssektirhvernYannsembrUturgegnkvWum 9 47.!51.gr.uminnherjaviWskipti.    Stj;rnvaldssektirgetanumiWfr10Ys.kr.til2millj.kr.ogskuluYrrennarkissj;W.  ViWkvrWunsektaskaltekiWtillittilalvarleikabrots.kvarWanirumstj;rnvaldssektirskulu r teknarafstj;rnFjrmlaeftirlitsinsogeruYraWfararhfar. e=   kvrWunFjrmlaeftirlitsinsumstj;rnvaldssektirmskj;tatilkrunefndarsamkvmt 0 lgumumopinberteftirlitmeWfjrmlastarfsemiinnanYriggjamnaWafrYvaWaWilavar  tilkynntumkvrWunina.MlskottilkrunefndarinnarfrestaraWfrenrskurWirnefndar  innarumstj;rnvaldssektireruaWfararhfir. i   55.gr. ' Sektir.      XaWvarWarsektum,liggiYyngrirefsingekkiviWbrotisamkvmtWrumlgum,aWbrj;ta  gegnkvWumlagaYessaraum: `  ! ! (U88"i0J"  i0J،2U  1  .3  Ԉ0    flggunarskylduskv.27.gr.,i0J،݌S+! Ќ  "i0J"  i0Jҍ2U  2  .3  Ԉ0    tilboWsskylduskv.1.mgr.32.gr.,i0Jҍ݌" Ќ  "i0J"  i0JԎ2U  3  .3  Ԉ0    tilboWsyfirlitskv.3.mgr.32.gr.og36.gr.ogi0JԎ݌# Ќ  "i0J"  i0J2U  4  .3  Ԉ0    innherjaviWskiptiskv.47.!51.gr.i0J݌ $ Ќ    XaWvarWarsektum,liggiYyngrirefsingekkiviWbrotisamkvmtWrumlgum,aWbrj;ta !W% gr;flegaeWatrekaWgegnkvWumlagaYessaraumrttindiogskyldurskv.II.kafla. J""&   56.gr. #( FangelsialltaWeinuri. $ )     XaWvarWarsektumeWafangelsialltaWeinuri,liggiYyngrirefsingekkiviWbrotisam v%N!* kvmtWrumlgum,aWbrj;tagegnkvWumlagaYessaraum: A&"+ ! ! (e88"i0J"  i0J2e  1  .3  Ԉ0    almennttboWskv.2.mgr.20.gr.,i0J݌ '", Ќ  "i0J"  i0J2e  2  .3  Ԉ0    upplUsingartboWslUsinguskv.21.gr.ogi0J݌'#- Ќ  "i0J"  i0J2e  3  .3  Ԉ0    umsj;nmeWalmennutboWiverWbrfaskv.1.mgr.25.gr.i0J.݌(z$. Ќ    XaWvarWarsektumeWafangelsialltaWeinuri,liggiYyngrirefsingekkiviWbrotisam ( kvmtWrumlgum,aWbrj;tagegnkvWumlagaYessaraum_ ranns;knarskyldu_ Ԁ_ fruminn  herja_ Ԁskv.46.gr.,endahafi_ innherjaupplUsingar_ ԀlegiWfyrirhjYeimtgefandasemYeireru  _ fruminnherjar_ Ԁ. a   57.gr.  FangelsialltaWtveimurrum.      XaWvarWarsektumeWafangelsialltaWtveimurrum,liggiYyngrirefsingekkiviWbroti   samkvmtWrumlgum,aWbrj;tagegnkvWumlagaYessaraum:  X ! ! (u88"i0J"  i0JP2u  1  .3  Ԉ0    _ markaWsmisnotkun_ Ԁskv.1.mgr.41.gr.,i0JP}݌K #  Ќ  "i0J"  i0Jv2u  2  .3  Ԉ0    _ innherjasvik_ Ԁskv.44.gr.ogi0Jv݌   Ќ  "i0J"  i0J2u  3  .3  Ԉ0    milligngu_ fjrmlafyrirtkis_ Ԁskv.2.mgr.41.gr.og1.mgr.45.gr.i0J݌   Ќ    58.gr. wO  nnurrefsikvWi. B      NerbrotframiWstarfsemi_ fjrmlafyrirtkis_ ԀeWaannars_ lgaWila_ ԀogerYheimiltaW    gera_ lgaWilanum_ Ԁfsekt.Um_ refsibyrgWina_ ԀfereftirII.kaflaAalmennrahegningarlaga.?     HeimilteraWgera_ upptkan_ ԀmeWd;mibeinaneWa_ ;beinan_ ԀhagnaWsemhlotisthefurmeW {  brotigegnkvWumlagaYessara. nF   TilrauntilbrotseWahlutdeildbrotumsamkvmtlgumYessumer_ refsiverW_ ԀeftirYvsem 9 segiralmennum_ hegningarlgum_ .    BrotlgumYessumvarWarefsinguhvortsemYaueruframinafsetningieWagleysi.    SksamkvmtkvWumYessakaflafyrnistfimmrum. r   &  _ XII_ .KAFLI 0  _ Gildistaka_ Ԁ_ o.fl_ .   59.gr.  _ InnleiWing_ . i     LgYessierusetttilYessaWtakauppinnlendanrttkvWitilskipanarWsinsnr. \4 89/298/EBEumsamrmingukrfum'0ԀviWgerW,athugunogdreifingu_ tboWslUsingu_ Ԁsem ' birtaskalviWalmennttboW_ framseljanlegra_ ԀverWbrfa,89/592/EBEumsamrmingu  reglumum_ innherjaviWskipti_ ,93/22/EBEum_ fjrfestingarYj;nustu_ ԀsviWi_ verWbrfaviWskipta_   og_2001/34/EB_Ԁumsamrmingu_ skrningarkrfum_ ԀsemgerWarerutilverWbrfa_ kaup `  hllum_ Ԁog_ upplUsingaskyldu_ ԀvegnaslkraverWbrfa. S+!   & a 60.gr. # _ Gildistaka_ .  $     LgYessiWlastgildi1.janar2003.M'aeWlgumYessumfallargildilgumverWbrfa !W% viWskipti,nr.13/1996,meWsWaribreytingum. J""&   61.gr. #( Breytinglgumumstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ , $ ) nr._34/1998,_ԀmeWsWaribreytingum. v%N!* ! ! (08"i0J"    i0J2  a  .3  Ԉ0    0staWliWanna?_ skipulegur_ ԀverWbrfamarkaWur ,?kauphll og?_ skipulegur_ Ԁ_ tilboWsmark A&"+ aWur_  2.gr.lagannakemurnUrliWurerorWastsvo:_ skipulegur_ ԀverWbrfamarkaWur:i0J%݌ '", Ќ  "m"  mN0  0ww 2  1  .3  Ԉ0v  Kauphll:MarkaWurYarsemopinberskrning_ fjrmlagerninga_ ԀogviWskiptimeWY '#- faraframoghlotiWhefurstarfsleyfi,sbr.3.og10.gr.lagaYessara.mN{݌(z$.vv Ќ  "m"  m30  0ww 2  2  .3  Ԉ0v  _ Skipulegur_ Ԁ_ tilboWsmarkaWur_ :MarkaWurmeW_ fjrmlagerninga_ Ԁsemekkieruopinber ( legaskrWkauphlloghlotiWhefurstarfsleyfi,sbr.3.og10.gr.lagaYessara.m3`݌vv Ќ  "m"  mc0  0ww 2  3  .3  Ԉ0v  _ Kauphallir_ ԀinnanEvr;pska_ efnahagssvWisins_ ԀogaWrir_ verWbrfamarkaWir_ Ԁinnan  Evr;pska_ efnahagssvWisins_ ԀYarsem_ fjrmlagerningar_ Ԁgangakaupumogslumog a semeruopniralmenningi,starfareglulegaogeruviWurkenndirmeWYeimhttisem T, _ FjrmlaeftirlitiW_ Ԁmeturgildan.mc݌vv Ќ  "m"  m0  0ww 2  4  .3  Ԉ0v  MarkaWirskv.3._ tlul_ .semstaWsettirerurkjumutanEvr;pska_ efnahagssvWisins_   ogeruviWurkenndirmeWYeimhttisem_ FjrmlaeftirlitiW_ Ԁmeturgildan.m݌ vv Ќ  "i0J"  i0J2  b  .3  Ԉ0    19.,20.og26.gr.og3.mgr.35.gr.lagannafallabrott.i0J݌ X Ќ    kvWitilbrWabirgWa.        kvWi1.mgr.32.gr.gildirekkium_ yfirtku_ ԀhlutarhlutaflagisemYegarvaropinber    legaskrWkauphllviWgildistkulaganr.34/1998,21.aprl1998,endahafihluturinnekki   fariWniWurfyrirYaumrksemtilgreinderuYeirrimlsgreineftirgreint_ tmamark_ . wO  @ #dggAthugasemdirviW_ lagafrumvarp_ ԀYetta.#ggdԈ     1.  Almennt.      MeWfrumvarpiYessuergerWtillagaaWheildarlggjfsemhefuraWgeyma_ hegWunarreglur_  {  ogrttindiogskyldur_ verWbrfaviWskiptum_ .MeWfrumvarpitillagaum_ fjrmlafyrirtki_ , nF semlagterframsamhliWaYessufrumvarpi,erlagttilaWkvWiumstofnunogstarfsemi 9 _ verWbrfafyrirtkja_ Ԁog_ verWbrfamiWlana_ Ԁlgumnr.13/1996,umverWbrfaviWskipti,verWi  hlutiaf_ heildarlgum_ Ԁum_ fjrmlafyrirtki_ .FrumvarpYettahefurhinsvegaraWgeyma_ hegW  unarreglur_ Ԁ_ verWbrfamarkaWi_ ԀogkvWiumrttindiogskyldur_ fjrmlafyrirtkja_ Ԁsem r heimildhafatil_ verWbrfaviWskipta_ .kvWifrumvarpsinsbyggjaYeimgrunnisemlagWur e= hefurveriWgildandilgumumverWbrfaviWskipti,nr.13/1996,oglgumumstarfsemi 0 _ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ,nr.34/1998.VsaWertilfrumvarpstillagaum_ fjr  mlafyrirtki_ Ԁvegnagreiningar_ Yj;Whagslegu_ Ԁgildieftirlits.   2.  Xr;unlggjafarumverWbrfaviWskipti. \4    FyrstulgumverWbrfaviWskiptivorulgnr.27/1986,umverWbrfamiWlun.Xauvoru ' sWarfelldrgildimeWlgumnr.20/1989,umverWbrfaviWskiptiog_ verWbrfasj;Wi_ ,sem  vorumuntarlegrienlginfr1986ogaWUmsuleytisamrmiviWlggjf_ ngrannarkj  anna_ ԀYessusviWi.EftiraWnokkurreynslavarkominframkvmdYeirralagavartaliW `  nauW& a ԂsynlegtaWgeranokkrarbreytingar,eneinnigvegnaaWildar0slandsaW_ EES_ Ԅsamningnum S+! umEvr;pska_ efnahagssvWiW_ .VoruYsamYykktlgnr.9/1993,umverWbrfaviWskipti. "   N'aSU_ heildarlg_ ԀumverWbrfaviWskiptivorusWansettmeWlgumnr.13/1996.MeWYeim # voru_ innleiddar_ Ԁtilskipanir_ Evr;pusambandsins_ Ԁum_ fjrfestingarYj;nustu_ ԀsviWiverWbrfa  $ viWskipti(93/22/EBE)og_ eiginfjrkrfur_ Ԁ_ fjrfestingarfyrirtkja_ Ԁog_ lnastofnana_ Ԁ(93/6/EBE). !W% Breytingar&  semgerWarhafaveriWlgumumverWbrfaviWskipti,nr.13/1996,erueftir J""& farandi:'J" #' ! ! (80"i0J"  i0J2  1  .3  Ԉ0    Lgnr.35/1998,umbreytingulgumnr.13/1996.BreytingarvegnanUrralagaum #( starfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ .i0J݌$ ) Ќ  "i0J"  i0J2  2  .3  Ԉ0    Lgnr.84/1998,umsrkvWilgumum_ fjrmlaeftirlit_ ._ FjrmlaeftirlitiW_ ԀkomstaW v%N!* _ bankaeftirlits_ ԀSeWlabanka0slands.i0J݌A&"+ Ќ  "i0J"  i0Jz2  3  .3  Ԉ0    Lgnr.94/1998,umbreytingulgumnr.13/1996.BreytingarerlutuaWstofnunfyrir  '",  tkja_ verWbrfaYj;nustu_ .i0Jz݌'#- Ќ  "i0J"  i0J2  4  .3  Ԉ0    Lgnr.11/2000,umbreytingar&   lgumumopinberteftirlitmeWfjrmlastarfsemi. ( _ Eftirlitsheimildir_ Ԁ_ Fjrmlaeftirlitsins'(_ Ԁauknar.i0J@݌ Ќ  "i0J"  i0J2  5  .3  Ԉ0    Lgnr.99/2000,umbreytingulgumnr.13/1996.BreytingarvegnaaWskilnaWar  _ starfssviWa_ ,_ starfsbyrgWartrygginga_ ,_ pr;fkrafna_ Ԁog_ samningsbundinna_ Ԁ_ uppgjra_ Ԁ_ afleiWu a samninga_ .i0J ݌T, Ќ  "i0J"  i0J|2  6  .3  Ԉ0    Lgnr.163/2000,umbreytingulgumnr.13/1996.Breytingarvegnaalmenns_ tboWs_   verWbrfaogmeWferWar_ trnaWarupplUsinga_ .i0J|݌ Ќ  "i0J"  i0J>2  7  .3  Ԉ0    Lgnr.164/2000,umbreytingulgumnr.13/1996.Breytingarvegna_ safnskrningar_    verWbrfa.i0J>k݌ X Ќ  "i0J"  i0J2  8  .3  Ԉ0    Lgnr.69/2001,umeftirlitmeWeigendumvirkra_ eignarhluta_ Ԁ_ fjrmlafyrirtkjum_ .Sett K #  tarlegrikvWiumeftirlitmeWeigendumvirkra_ eignarhluta_ .i0J݌   Ќ  "i0J"  i0J2  9  .3  Ԉ0    Lgnr.39/2002,umbreytingulgumnr.13/1996.BreytingarkvWium_ innherja    viWskipti_ .i0J݌  Ќ  "i0J "  i0J112  10  .3  Ԉ0    Lgnr.76/2002,umbreytingarUmsumlgumvegnanUs_ stofnsamnings_ Ԁ_ Frverslunar wO  samtaka_ ԀEvr;pu.kvWium_ stofnsetningarrtt_ ԀbreyttYvskyniaWveitaSvisssama B  rtthrlandiogrkjuminnan_ EES_ .i0JB݌   Ќ    3.  VinnaviWgerWfrumvarpsins. {      USIS,._ _ Ԁ_ haustmnuWum_ Ԁ1999_ skipaWi_ Ԁ_ viWskiptarWherra_ Ԁ_ nefnd_ ,_ svokallaWa_ Ԁ_ bankalaganefnd_ ,sem nF _ tlaW_ Ԁvar_ aW_ Ԁ_ gera_ Ԁ_ tillgur_ Ԁum_ breytingar_ Ԁ_ _ Ԁ_ lgum_ Ԁ_ nr_ .113/1996,um_ viWskiptabanka_ Ԁ_ og_ Ԁ_ spari 9 sj;Wi_ ,_ og_ Ԁ_ lgum_ Ԁ_ nr_ .123/1993,um_ lnastofnanir_ Ԁ_ aWrar_ Ԁen_ viWskiptabanka_ Ԁ_ og_ Ԁ_ sparisj;Wi_ ._ Nefnd  in_ Ԁ_ skyldi_ Ԁ_ _ Ԁ_ Yv_ Ԁ_ sambandi_ Ԁ_ skoWa_ Ԁ_ srstaklega_ Ԁ_ hvort_ Ԁ_ skilegt_ Ԁ_ vri_ Ԁ_ aW_ Ԁ_ sameina_ Ԁ_ fyrrgreind_ Ԁ_ lg_ Ԁ_ _   _ ein_ Ԁ_ heildarlg_ Ԁum_ lnastofnanir_ Ԁ_ eWa_ Ԁ_ jafnvel_ Ԁ_ aW_ Ԁ_ setja_ Ԁ_ eina_ Ԁ_ heildstWa_ Ԁ_ lggjf_ Ԁum_ fjrmla r fyrirtki_ ._ Vinna_ Ԁ_ bankalaganefndarinnar_ Ԁ_ t;k_ Ԁ_ Y_ Ԁ_ stefnu_ Ԁ_ aW_ Ԁ_ steypa_ Ԁsaman_ _ Ԁ_ eina_ Ԁ_ heildarlggjf_  e= um_ fjrmlafyrirtki_ Ԁ_ stofnanaYtti_ Ԁ_ laga_ Ԁum_ viWskiptabanka_ Ԁ_ og_ Ԁ_ sparisj;Wi_ ,_ laga_ Ԁum_ lnastofn 0 anir_ Ԁ_ aWrar_ Ԁen_ viWskiptabanka_ Ԁ_ og_ Ԁ_ sparisj;Wi_ Ԁ_ og_ Ԁ_ laga_ Ԁum_ verWbrfaviWskipti_ ._ ViWskiptarWherra_   _ skipaWi_ Ԁ_ Yv_ Ԁ_ nefnd_ Ԁ(_ hr_ Ԁ_ eftir_ :_ nefndin_ )_ _ Ԁ_ jn_ Ԁ2001sem_ faliW_ Ԁvar_ YaW_ Ԁ_ verkefni_ Ԁ_ aW_ Ԁ_ semja_ Ԁ_ drg_   _ aW_ Ԁ_ frumvarpi_ Ԁtil_ verWbrfaviWskiptalaga_ Ԁsem_ tki_ Ԁ_ miW_ Ԁ_ af_ Ԁ_ hugmyndum_ Ԁ_ bankalaganefndar_ ,_ Y.e._  i _ aW_ Ԁ_ stofnanaYttur_ Ԁ_ verWbrfaviWskiptalaga_ Ԁ_ fri_ Ԁ_ r_ Ԁ_ Yeim_ Ԁ_ lgum_ Ԁen_ eftir_ Ԁ_ stWu_ Ԁ_ almennar_ Ԁ_ hegW \4 unarreglur_ . ' & ,   _ 0_ Ԁ_ nefndinni_ Ԁ_ strfuWu_ :  IS,.US,.Ԁ  GunnarViWar,forstWumaWur_ lgfrWisviWs_ ԀLandsbanka0slandshf.,    HelgaHlnHkonard;ttir,lgfrWingurhj_ 0slandsbanka_ Ԁhf., `  ',  J;nnaS.Lrusd;ttir,lgfrWinguriWnaWarog_ viWskiptarWuneyti_ ,formaWur, S+! &    :lafurRnar:lafsson,lgfrWingurhj_ Fjrmlaeftirlitinu_ ,og "   :lafurArinbjrnSigurWsson,lgfrWingur_ Kauphallar_ Ԁ0slandshf. #   EinnigstrfuWuJ;hannesSigurWssonhrl.,HelgiSigurWsson,lgfrWingurhj_ KaupYingi_   $ hf.,J;hannH.Albertsson,lgfrWingurhj_ Fjrmlaeftirlitinu_ ,ogFriWrikHalld;rsson_ viW !W% skiptafrWingur_ ,Yhj_ Sparisj;Wabankanum_ Ԁhf.,meWnefndinniupphafistarfsins. J""& ' 4.  Breytingarfrumvarpinu. #(    EinsogWursegirermeWfrumvarpiYessugerWtillagaaWheildarlggjfsemhefuraW $ ) geyma_ hegWunarreglur_ ԀogrttindiogskyldurtengslumviWverWbrfaviWskipti.kvWi v%N!* frumvarpsinsbyggjaYeimgrunnisemlagWurhefurveriWgildandilgumumverWbrfa A&"+ viWskiptinr.13/1996oglgumumstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ,nr.  '", 34/1998. '#-   Helstubreytingarfrgildandirttierueftirfarandi: (z$.  ikm\o(Mx8 "i0J"  i0J 2M!3  Ԉ0    TillagaergerWaWnUju_ yfirhugtaki_ ,_ fjrmlagerningi_ ,semskiptistverWbrf,_ afleiWur_ , ( _ hlutdeildarskrteini_ ,_ peningamarkaWsskjl_ ,og_ framseljanleg_ Ԁ_ veWrttindi_ Ԁfasteignumog  lausaf,sbr.2.gr.frumvarpsins.HinsvegarergertrWfyriraWheitilagannaverWifram  lgumverWbrfaviWskiptiogaWhugtakiWverWbrfaviWskiptiverWienngrundvallarhug a taklgunum,YarsemYaWhugtakhefurskapaWsrrkansess_ verWbrfamarkaWi_ .Til T, lagaYessistyWsteinnigviW_ rttarstandiW_ ԀNorWurlndum,YarsemhugtakiWverWbrfa  viWskipti(d._ vrdipapirhandel_ ,n._ verdipapirhandel_ ,)erennnotaWY;svoaWhugtakiW  _ fjrmlagerningur_ Ԁ(d._ instrumenter_ ,n._ finansielle_ Ԁ_ instrumenter_ )sgrundvallarhugtak   lgunum.i0J ݌ X Ќ  "i0J"  i0Jy 2M!3  Ԉ0    kvWilagaumstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ԀsemhafaaWgeyma K #  _ hegWunarreglur_ Ԁ_ verWbrfamarkaWi_ ԀeruhlutiaffrumvarpiYessu.0frumvarpinueruYv    lagWartilbreytingargildandilgumumstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWs    markaWa_ ,nr.34/1998,semtakamiWafYessu.i0Jy݌  Ќ  "i0J"  i0J 2M!3  Ԉ0    kvWiumrttindiogskyldur_ fjrmlafyrirtkja_ Ԁsemhafaheimildtil_ verWbrfaviW wO  skipta_ ԀerugerWtarlegriogfyllri,sbr.II.kafla.i0J݌B  Ќ  "i0J"  i0JM 2M!3  Ԉ0    kvWiumalmenntboWverWbrfaeigaeinungisviWYegarumeraWrWasluverW    brfasama_ verWbrfaflokki_ ԀsemboWinerualmenningitilkaupsmeWkynningueWameW   Wrumhtti,endasuverWbrfsamaflokkiekkiskrWskipulegum_ verWbrfamarkaWi_ , {  sbr.20.gr.frumvarpsins.i0JMz݌nF Ќ  "i0J"  i0J 2M!3  Ԉ0    _ Flggunarskylda_ ԀverWurvirkviW5%atkvWisrttareWa_ nafnverWs_ Ԁhlutafjr,ogmargfeldi 9 Yaraf,alltaW90%,sbr.27.gr.frumvarpsins.i0J݌ Ќ  "i0J"  i0J  2M!3  Ԉ0    NokkurkvWigildandireglugerWumum_ yfirtkutilboW_ Ԁnr.432/1999ogum_ upp  lUsingaskyldu_ Ԁtgefenda,_ kauphallaraWila_ ԀogeigendaverWbrfasemskrWerukauphll r nr.433/1999erutekinuppfrumvarpiW.i0J  ݌e= Ќ  "i0J"  i0J  2M!3  Ԉ0    SkyldatilaWtba_ tilboWsyfirlit_ ԀverWur_ m.a._ ԀvirkviWslu_ a.m.k._ Ԁ10%hlutarhlutaflagi 0 semhefurfengiWskrningufyrireinneWafleiriflokkahlutabrfakauphll,sbr.36.gr.  frumvarpsins.i0J  ݌ Ќ  "i0J"  i0J  2M!3  Ԉ0    GerWertillagaaWnUjukvWium_ viWskiptavaka_ Ԁ40.gr.frumvarpsins.i0J ,݌i Ќ  "i0J"  i0J> 2M!3  Ԉ0    &  kvWium_ markaWsmisnotkun_ Ԁerbreyttlj;sitillagnaaWnUrritilskipun_ Evr;pusam \4 bandsins_ ԀYessusviWi,sbr.42.gr.frumvarpsins.i0J>k݌' Ќ  "i0J "  i0J  2M!3  Ԉ0    NnarerkveWiWumhvaWabrotgegnkvWumlagannavarWarefsinguogYhvaWa  refsingu.GerWertillagaumaW_ FjrmlaeftirlitiW_ Ԁhafieinstkumtilvikumheimildtil  aWbeita_ stj;rnvaldssektum_ ,sbr._ XI_ .kaflafrumvarpsins.i0J 6݌`  Ќ  '\ &  5.  _ Kaflaskipting_ Ԁfrumvarpsins. "    _ Kaflaskipting_ Ԁfrumvarpsinsereftirfarandi:'v # ! ! (8x ikm\o"i0J"  i0J2  1  .3  Ԉ0    GildissviWog_ orWskUringar_ .i0J3݌ $ Ќ  "i0J"  i0J&2  2  .3  Ԉ0    Rttindiogskyldur.i0J&S݌!W% Ќ  "i0J"  i0J2  3  .3  Ԉ0    SamningsbundiWuppgjr_ afleiWna_ .i0JC݌J""& Ќ  "i0J"  i0J82  4  .3  Ԉ0    BtboWverWbrfa.i0J8e݌#' Ќ  "i0J"  i0J-2  5  .3  Ԉ0    Breytingeignarhaldiverulegshlutar.i0J-Z݌#( Ќ  "i0J"  i0J02  6  .3  Ԉ0    _ YfirtkutilboW_ .i0J0]݌$ ) Ќ  "i0J"  i0J>2  7  .3  Ԉ0    _ TilboWsyfirlit_ .i0J>k݌v%N!* Ќ  "i0J"  i0JL2  8  .3  Ԉ0    _ VerWmyndun_ Ԁskipulegum_ verWbrfamarkaWi_ .i0JLy݌A&"+ Ќ  "i0J"  i0J2  9  .3  Ԉ0    MeWferW_ innherjaupplUsinga_ ԀogviWskipti_ innherja_ .i0J݌ '", Ќ  "i0J "  i0J112  10  .3  Ԉ0    EftirlitogreglugerW.i0J ݌'#- Ќ  "i0J "  i0J112  11  .3  Ԉ0    ViWurlg.i0J ݌(z$. Ќ  "i0J "  i0J 112  12  .3  Ԉ0    _ Gildistaka_ Ԁ_ o.fl_ .i0J  ݌( Ќ  6.  _ EES_ Ԅsamningurinnog_ fjrmlaYj;nusta_ .     _ FjrmlaYj;nusta_ ԀerveigamikillYttur_ efnahagsstarfsemi_ Ԁ_ EES_ Ԅrkja.Umhanagilda a kvWi36.og37.gr._ EES_ ԄsamningsinsumYj;nustuog_ IX_ .viWaukiYarsemnnarerfjallaW T, um_ fjrmlaYj;nustu_ .UmeraWrWastarfsemi_ vtryggingaflaga_ ,_ lnastofnana_ ,_ verWbrfa  sj;Wa_ Ԁog_ verWbrfafyrirtkja_ .    MeWfrumvarpiYessueru_ innleidd_ ԀkvWinokkurratilskipanasviWi_ fjrmlaYj;nustu_    aWhlutaeWalluleyti.FlestkvWaYessaratilskipanahafaY;veriWlgfestWur.Einnig  X hefurveriWhfWhliWsj;nafYeimtillgumsemliggjanfyrirYessusviWivettvangi_ Evr K #  ;pusambandsins_ .Xrtilskipanirsem_ innleiddar_ ԀeruaWhlutaeWalluleytimeWkvWum    frumvarpsinseru:    ! ! (դ88 "i0J"  i0J(2դ  1  .3  Ԉ0    TilskipunrWsinsfr17.aprl1989umsamrmingukrfumviWgerW,athugunog   dreifingu_ tboWslUsingu_ ԀsembirtaskalviWalmennttboW_ framseljanlegra_ ԀverWbrfa wO  (89/298/EBE).i0J()݌B  Ќ  "i0J"  i0J*2դ  2  .3  Ԉ0    TilskipunrWsinsfr13.n;vember1989umsamrmingureglumum_ innherjaviWskipti_     (89/592/EBE).i0J*$+݌  Ќ  "i0J"  i0Jq,2դ  3  .3  Ԉ0    TilskipunrWsinsfr10.ma1993um_ fjrfestingarYj;nustu_ ԀsviWi_ verWbrfaviWskipta_  {  (93/22/EBE).i0Jq,,݌nF Ќ  "i0J"  i0J.2դ  4  .3  Ԉ0    TilskipunrWsinsfr21.ma2001umsamrmingu_ skrningarkrfum_ ԀsemgerWareru 9 tilverWbrfa_ kauphllum_ Ԁog_ upplUsingaskyldu_ ԀvegnaslkraverWbrfa(2001/34/EBE).i0J.C.݌ Ќ  @ AthugasemdirviWeinstakargreinarfrumvarpsins. r @FFUmI.kafla. e=   0kaflanumergildissviWfrumvarpsinsskilgreint.AukYesserukaflanum_ orWskUringar_ . 0 GildissviWhefurveriWeinfaldaWtluvertfrgildandilgumlj;sifrumvarpstillagaum  _ fjrmlafyrirtki_ .    HugtakiW_ fjrmlagerningur_ Ԁerskilgreintfyrstaskiptisem_ yfirhugtak_ .HugtakiWkemur i aWnokkruleytistaWhugtaksinsverWbrfsemhefurYrengrimerkingufrumvarpinusam \4 rmiviW_ hugtakanotkun_ ԀerlendummrkuWum.Erskilgreiningumnokkurrahugtakajafn ' framtbreytttilsamrmisviWframangreint.    & a Um1.gr. `      0greininnieraWfinnaafmrkun_ gildissviWi_ Ԁfrumvarpsins.HorfiWerfralmennriskil S+! greiningungildandilagaumverWbrfa'a34viWskiptiog_ viWamiklum_ ԀundanYgumfrhenni. " stWanerfyrstogfremstsaWsamhliWafrumvarpiYessuerlagtframfrumvarptillagaum # _ fjrmlafyrirtki_ ԀYarsemlagtertilaWlgnr.113/1996,umviWskiptabankaogsparisj;Wi,  $ lgnr.123/1993,umlnastofnaniraWrarenviWskiptabankaogsparisj;Wa,lgnr.37/2002, !W% um_ rafeyrisfyrirtki_ ,ogkvWiumstofnunogstarfsemi_ verWbrfafyrirtkja_ Ԁog_ verWbrfa J""& miWlana_ Ԁlgumnr.13/1996,umverWbrfaviWskipti,verWisameinuWein_ heildarlg_ Ԁum_ fjr #' mlafyrirtki_ .SYtturlagaumverWbrfaviWskiptisemsnUraWstofnunogstarfsemi #( _ verWbrfafyrirtkja_ Ԁog_ verWbrfamiWlana_ ԀerYannigfelldurtrfrumvarpinu.XerkveWiW $ ) umgildissviWhverskaflafyrirsigfrumvarpinu.Xettaeinfaldarverulegaskilgreiningu v%N!* _ gildissviWi_ ԀYessYarsemekkiYarfaW_ undanYiggja_ ԀkveWnaaWilaYvaWskjaumstarfsleyfi A&"+ sem_ fjrmlafyrirtki_ ԀtilaWannastverWbrfaviWskiptistarfsemisinnieinsoggerter  '", gildandilgumumverWbrfaviWskipti.FrumvarpiWfjallarYessstaWaWeinsum_ hegWunar '#- reglur_ Ԁ_ verWbrfaviWskiptum_ ԀsemllumaWilumberaWhlta,samtII.kaflasemfjallarsr (z$. staklegaumrttindiogskyldur_ fjrmlafyrirtkja_ ԀtengslumviWverWbrfaviWskipti. (   GerWertillagaumaWgildissviWfrumvarpsinsendurspegli_ starfsheimildir_ Ԁ_ verWbrfafyrir  tkja_ ԀeinsogYreruskilgreindar25.gr.frumvarpstillagaum_ fjrmlafyrirtki_ .Greinin  erbyggWAogCYttiviWaukaviWtilskipunrWsins93/22/EBEfr10.ma1993um_ fjr a festingarYj;nustu_ ԀsviWi_ verWbrfaviWskipta_ Ԁogngildandi8.gr.lagaumverWbrfaviWskipti, T, nr.13/1996.BtterviWYj;nustuYtti1.liWumumsj;n_ fjrmlafyrirtkja_ ԀmeW_ tboWi_ ԀverW  brfa,semleiWirafngildandi28.gr.lagaumverWbrfaviWskipti.XessberY;aWgeta,eins  ogaWframangreinir,aWgildissviW_ fstra_ ԀkvWafrumvarpsinsertakmarkaWviW_ fjrmla   fyrirtki_ .FrumvarpiWnrYvtilallraaWila_ fjrmlamarkaWarins_ ԀogerrttaWtrekaaWgildis  X sviWYessnrtileinstaklingasemog_ lgaWila_ ,svosemfjrfestingaeinstaklingaogannarra K #  fjrfesta_ fjrmlagerningum_ Ԁfyrireiginreikning,tgfufyrirtkja,stofnanaogopinberra    aWilaverWbrfumogmillignguogrWgjf_ verWbrfaviWskiptum_ .      Um2.gr. wO      0greininnieraWfinna_ orWskUringar_ .0nokkrumtilfellumergerWtillagaumaW_ orWskUr B  ingar_ ԀverWiYeimkflumYarsemviWkomandihugtkerunotuW,svosemumviWskipti_ inn    herja_ ,enekki2.gr.einsoggildandilgumumverWbrfaviWskipti.NefndintaldiYaWtil   YessfalliWaWauka_ skUrleika_ ԀlagannaaWfkka_ orWskUringum_ Ԁupphafilaganna,en2.gr. {  gildandilagaeru26_ orWskUringar_ .XverueinungisgrundvallarhugtkskUrWupphafi nF frumvarpsins,_ Y.e._ ԀYauhugtksemkomatrekaWfyrir_ frumvarpstextanum_ .Xauhugtksem 9 einungiserunotuWtilteknumkflumfrumvarpsinseruskUrWviWkomandikafla.    TluverWarbreytingarerugerWarskilgreininguhugtakinu?verWbrf YannigaWhug  takiWerYrengtogtakmarkaWviWhverskonar_ framseljanleg_ Ԁ_ krfurttindi_ ԀtilgreiWslueWa r _ gildis_ Ԁhennar._ AfleiWur_ ԀfallaYvekkilengurundirskilgreiningu_ verWbrfi_ ,sbr.nnarium e= fjllunsWar,heldurfallaYrundirnUtt_ yfirhugtak_ ,svokallaWa_ fjrmlagerninga_ ,semnr 0 yfir& , allarYrafurWir_ fjrmlamarkaWarins_ ԀsemfrumvarpiWtekurtil.SkilgreiningarYessar  hafafyrstogfremstgildiviWafmrkun_ gildissviWi_ Ԁeinstakrakaflafrumvarpsins.    01._ tlul_ .eraWfinnaskilgreininguorWinu_ fjrmlafyrirtki_ ogvsasttilskilgreiningar i hugt',~Laksinsfrumvarpitillagaum_ fjrmlafyrirtki_ .HugtakiW_ fjrmlafyrirtki_ ԀernUjung \4 slenskumrtti.XaWnryfirstarfsemiviWskiptabanka,sparisj;Wa,_ fjrfestingarbanka_ ,_ raf ' eyrisfyrirtkja_ ,_ verWbrfafyrirtkja_ ,_ verWbrfamiWlana_ Ԁog_ rekstrarflaga_ Ԁ_ verWbrfasj;Wa_ .0  greinargerWfrumvarpsinsmeWskilgreininguhugtaksinssegirennfremur:?_ Fjrmlafyrirtki_   erlykilhugtakfrumvarpiYessu._ Fjrmlafyrirtki_ ԀersamheitiyfirYrsjtegundir_ starfs `  leyfa_ ԀsemkveWiWerum4.gr.MeW_ innleiWingu_ Ԁhugtakinu_ fjrmlafyrirtki_ ԀerbiWaW S+! sameinaeitthugtakYrkrfursemgerWarerutil_ lnastofnana_ Ԁ(e._ credit_ Ԁ_ institutions_ ) " samkvmttilskipunumstofnunogrekstur_ lnastofnana_ Ԁ(2000/12/EB),_ fjrfestingar # fyrirtkja_ Ԁ(e._ investment_ Ԁ_ firms_ )samkvmttilskipunum_ fjrfestingarYj;nustu_ Ԁ(93/22/EBE)  $ ogtilskipunumeigiWf_ lnastofnana_ Ԁog_ fjrfestingarfyrirtkja_ Ԁ(93/6/EBE),_ rafeyrisfyrir !W% tkja_ Ԁsamkvmttilskipunum_ rafeyrisstofnanir_ Ԁ(2000/46/EB)og_ rekstrarflaga_ Ԁ_ verWbrfa J""& sj;Wa_ Ԁog_ fjrfestingarsj;Wa_ Ԁsamkvmtbreytingutilskipunumsameiginlegafjrfestingu #' framseljanlegumverWbrfum(2001/107/EB).MeWhugtakinu_ fjrmlafyrirtki_ Ԁfellurtr #( slenskumlgumhugtakiWfyrirtki_ verWbrfaYj;nustu_ Ԁsemfrrinu1996hefurveriWnotaW $ ) semsamheiti_ verWbrfafyrirtkja_ Ԁog_ verWbrfamiWlana_ .  v%N!*   02._ tlul_ .erhugtakiW_ fjrmlagerningur_ skilgreintogerumaWrWaYUWinguenskahug A&"+ takinu_ financial_ Ԁ_ instrument_ .HfWhefurveriWhliWsj;nafBYttiviWaukaviWtilskipunrWs  '", ins93/22/EBEfr10.ma1993um_ fjrfestingarYj;nustu_ ԀsviWi_ verWbrfaviWskipta_ ԀviWt '#- frsluYessarabreytinga.HingaWtilhefurhugtakiWverWbrfveriWnotaWsem_ yfirhugtak_ Ԁum (z$. afurWir_ fjrmlamarkaWar_ .ErhugtakiW_ fjrmlagerningur_ ԀsamheitiyfirhverskynsafurWir ( _ fjrmlamarkaWi_ ,ntillitstileWlisYeirra.NauWsynlegteraWhafa_ yfirhugtak_ ԀyfirallarYr  tegundir_ fjrmlagerninga_ ԀsemfrumvarpiWtekurtil,_ Y.e._ ԀverWbrfa,_ afleiWna_ ,_ hlutdeildarskr  teina_ ,_ peningagerninga_ Ԁog_ framseljanlegra_ Ԁ_ veWrttinda_ Ԁfasteignumoglausaf,tilhagrWis a viWumfjllunogafmrkun_ gildissviWi_ Ԁfrumvarpsinsog_ gildissviWi_ ԀeinstakrakaflaYess. T, MeWskilgreiningunnierjafnframtveriWaWlaga_ hugtakanotkun_ ԀslenskumrttiaWYeimhug  tkumsemnotuWerualYj;Wlegum_ fjrmlamrkuWum_ .    Xeir_ fjrmlagerningar_ Ԁsemerutaldirupp2._ tlul_ .eruekkitmanditaldir.Xr;un_ fjr   mlamarkaWa_ ԀhefursUntaWnUjartegundir_ fjrmlagerninga_ Ԁltareglulegadagsinslj;sogYv  X ;raunhftaWteljaYupptmandihttlgum.XverlklegtaWfleiriafurWir_ fjrmla K #  markaWarins_ ,semeigaeftiraWltadagsinslj;s,getieinnigfalliWundirgildissviWlagaum    verWbrfaviWskipti,endahafiYeirsvipaWeWliogYeir_ fjrmlagerningar_ Ԁsemtaldireruupp    skilgreininguhugtaksins_ fjrmlagerningur_ .     HugtakiW_ fjrmlagerningur_ ԀvsartilorWsins_ lggerningur_ eneWlimlsinssamkvmter wO  ekkiendilegaum_ fjrmlasamning_ aWrWa._ Fjrmlagerningar_ ԀgetaveriWeinhliWaogkrefjast B  ekkialltaftvhliWa_ samningssambands_ .0a!eliWeraWfinnaYrtegundir_ fjrmlagerninga_     semntWkast_ fjrmlamrkuWum_ .     0aliW2._ tlul_ .eraWfinnaskilgreininguhugtakinuverWbrf.Skilgreininginersamhlj;Wa {  skilgreiningualiW3._ tlul_ .2.gr.ngildandilagaumverWbrfaviWskipti,en_ dmaskyni_  nF hefurveriWbttviWhefWbundnumverWbrfumsemeruhlutabrf,skuldabrf,_ skiptanleg_  9 verWbrfog_ breytanleg_ ԀverWbrf.MeW_ breytanlegu_ Ԁ_ verWbrfi_ ԀerttviWverWbrfsemhgter  aWskiptatfyrirtilteknafjrhWannars_ verWbrfs_ ,aWvalitgefandaog/eWaeiganda_ verW  brfs_ ,eftirnnariskilmlum_ verWbrfsins_ ._ Skiptanleg_ Ԁskuldabrfereintegund_ lntku_ ԀmeW r srstkumskilyrWumsemhlutaflgumerheimilskv._ VI_ .kaflalagaum_ hlutaflg_ ,nr. e= 2/1995._ Skiptanleg_ ԀskuldabrfernnartiltekiWverWbrfsemveitireigandaYessrtttilaW 0 breytakrfusinnitgefanda_ skuldabrfsins_ ԀhlutiviWkomanditgefanda.0frumvarpitil  lagaumverWbrfaviWskiptiog_ verWbrfasj;Wi_ ,semlagtvarfyrirAlYingi111.lggjafarYingi  1988segir:?HugtkinverWbrf,verWbrfamiWlunog_ verWbrfamiWlari_ ԀhafaWurveriWskil i greindlgumnr.27/1986.0greinargerWmeWfrumvarpitilYeirralagaerhugtakiWverWbrf \4 afmarkaWYannvegaWYaWnrekkiaWeinstilskuldabrfa,hlutabrfa,vxlaogannarra ' _ Yekkra_ Ԁ_ viWskiptabrfa_ ԀheldureinnigtilloforWaum_ peningagreiWslu_ ԀafWrutagisvosem  tkkaog_ greiWslukortan;tur_ .FyrstaatriWi_ skilgreiningarinnar_ ԀeraWumsaWrWa?hvers  konar_ framseljanleg_ Ԁ_ krfurttindi_  .HnerYvekkibundinviWkveWiWformskuldbindingar, `  heldurngiraW_ skuldbinding_ Ԁshftil_ framsals_ Ԁoggildireinuhvortslk_ framsl_ ԀYurfiaW S+! faraframskriflegaeWameWWrumhtti.SkilgreiningYessibyggirYvaWhin_ fram " seljanlegu_ Ԁ_ krfurttindi_ ԀsuaWmeginreglu?til_ peningagreiWslu_ ԀeWa_ gildis_ Ԁhennar.Skiptir # ekkimlihvortkveWiWsskuldbindinguumefndirhennarmeWgreiWslukveWinnar  $ _ peningafjrhWar_ ԀeWaWrumverWmtumsemalmenntverWgildihafa.HugtakiWhefurjafn !W% framtvWtkarimerkinguYvaWeinnigertlasttilaWYaWnitil_ framseljanlegra_ Ԁ_ skilrkja_  J""& fyrir_ eignarrttindum_ ԀaWWruenfasteigneWasrstaklegakveWnum_ lausafjrmunum_ .Nr #' hugtakiWsamkvmtYessu_ t.d._ Ԁtil_ framseljanlegra_ Ԁ_ farmskrteina_ ,enhinsvegarekkitil_ skil #( rkja_ Ԁfyrir_ eignarrttindum_ ԀaWfasteignnheldurtil_ skilrkja_ ԀfyrireignarrttiaWbifreiWum $ ) eWaYekkum_ lausafjrmunum_ .  v%N!*   0frumvarpinuhefurskilgreininghugtaksinsverWbrfveriW_ Yrengd_ Ԁfrskilgreiningun A&"+ gildandilgum,YannigaWfelldurerbrottshluti_ skilgreiningarinnar_ Ԁsemfjallarum_ afleiWur_   '", ogeraWfinnabliW3._ tlul_ .2.gr.ngildandilaga.SskilgreiningnraWeinstil_ svokallaWra_  '#- _ afleiWna_ ԀverWbrf,enekki_ t.d._ Ԁ_ afleiWna_ Ԁgjaldeyri,vextieWavsitlur.Srstkskilgreining (z$. _ afleiWum_ ԀverWbrferhinsvegar;Yrfslenskumrtti.0staWYeirrarskilgreiningarsem ( eraWfinnabliW3._ tlul_ .2.gr.ngildandilagaumverWbrfaviWskiptieralmennskilgreining  _ afleiWu_ Ԁltinngja.HanaernaWfinna21._ tlul_ .2.gr.laganr.13/1996,umverWbrfa  viWskipti. a   XberaWgetaYessaWYaWerekkitaktviWalYj;Wlega_ hugtakanotkun_ ԀaWskilgreina_ afleiW T, ur_ Ԁ(e._ derivatives_ )sem_ framseljanleg_ ԀverWbrf(e._ transferable_ _ securities_ ,d._ omsttlige_   _ vrdipapirer_ ,n._ omsettlige_ Ԁ_ verdipapirer_ ).XvhafaYrveriWskilgreindarsemeintegund  _ fjrmlagerninga_ Ԁ(e._ financial_ Ԁ_ instruments_ ,d._ instrumenter_ ,n._ finansielle_ Ԁ_ instrumenter_ ).X   hefurYr;uninorWiWsaWhugtakiWverWbrf(e._ security_ )erekkilengurnotaWsem_ yfirhugtak_   X _ fjrmlamrkuWum_ ,vegnavaxandiviWskiptameW_ afleiWur_ ԀogaWrartegundir_ fjrmlagern K #  inga_ .      VerWbrfhefurYannighaftvWtkarimerkinguhrlandientWkasthefurundanfariW    erlendummrkuWumogerYessisamrmingnauWsynlegtilaWkomavegfyrirhugsanlegan   ruglingsamfaraauknumviWskiptummeWverWbrfviWerlendaaWila.GerWertillagaumaW wO  _ afleiWur_ ԀfalliYvekkiundirhugtakiWverWbrf,heldurteljistYreintegund_ fjrmlagerninga_  B  semer_ yfirhugtak_ ԀyfirverWbrf,_ afleiWur_ Ԁ_ o.fl_ .      0bliW2._ tlul_ .eraWfinnaskilgreininguhugtakinu_ afleiWur_ Ԁ(e._ derivatives_ ,d._ derivater_ ,   n._ derivater_ ).EinsogaWframangreinirergerWsbreytingaW_ afleiWur_ Ԁeruekkiskilgreindar {  semverWbrfheldursemeintegund_ fjrmlagerninga_ .Skilgreininginersamhlj;Waskilgrein nF ingu_ afleiWusamningum_ ԀsemeraWfinna21._ tlul_ .2.gr.ngildandilagaumverWbrfa 9 viWskipti,YannigaWekkiergerWefnislegbreytinghugtakinu.VerteraWvekjaathygliYv  aWundirbliW2._ tlul_ .falla_ hrvrusamningar_ ԀsemgerWireruuppreiWuf(e._ derivatives_ Ԁ_ on_   _ commodities_ ,d._ rvareinstrumenter_ ,n._ varederivativer_ ).SamningarYessireru_ afleiWusamn r ingar_ ԀYarsem_ viWmiWunarverWmti_ ԀYeirraerhWverWmtiviWkomandi_ hrvru_ Ԁsamkvmt e= _ hrvrusamningum_ ._ Hrvrusamningar_ ԀsemYessireruekkigerWiruppYannhttaWviW 0 komandi_ hrvara_ Ԁsnokkurntmannafhent,heldureruverWbreytingar_ hrvrunnar_ Ԁsemum  rWiraWeinsnotaWartilviWmiWunarverWmti_ hrvrusamningsins_ ԀogviWuppgjrhans.    0iliWbliWar2._ tlul_ .eraWfinnahugtakiW_ framvirkir_ Ԁ_ ;framseljanlegir_ Ԁ_ fjrmlagerningar_  i (e._ forwards_ ,d._ finansielle_ Ԁ_ terminalkontrakter_ ,n._ finansielle_ Ԁ_ terminalkontrakter_ ).UmeraW \4 rWasambrilegaskilgreininguogneraWfinna?_ framvirkum_ Ԁ_ framtWarsamningi_  24. ' _ tlul_ .2.gr.ngildandilagaumverWbrfaviWskipti.X;ersbreytinggerWaWskilgreining  frumvarpsinsnraWeinstil_ ;framseljanlegra_ _ framvirkra_ Ԁ_ fjrmlagerninga_ .HrerYvgreint  milliannarsvegar_ framvirkra_ Ԁsamninga,semeru_ ;framseljanlegir_ ,oghinsvegar_ svokall `  aWra_ Ԁ_ framtWarsamninga_ Ԁsemeru_ staWlaWir_ Ԁog_ framseljanlegir_ Ԁogskilgreindirnnarnsta S+! tluliW._ Skilmlar_ Ԁ_ framvirkra_ Ԁ_ ;framseljanlegra_ Ԁsamningarerugjarnan_ aWlagaWir_ ԀYrfum " vntanlegskaupandaog_ verWlagning_ ԀYeirraupphafirWstaWeinhverjuleyti_ greiWsluhfi_  # kaupandans.XessirsamningargangaYvekkikaupumogslummeWskipulegumhtti._ Upp  $ skipting_ ԀhugtaksinstvennternauWsynlegtaktviW_ alYj;WavWingu_ ԀogYr;unslensks_ fjr !W% mlamarkaWar_ ,endaumveruleganmunYessumtveimurtegundum_ fjrmlagerninga_ ԀaW J""& rWa,svosemum_ verWmyndun_ ,_ upplUsingagjf_ ԀoghttuYaraWltandi,semog_ gagnaWila #' httu_ . #(   0iiliWbliWar2._ tlul_ .greinarinnareru_ framtWarsamningar_ Ԁ(e._ financial_ future_ contracts_ , $ ) d._ fremtidige_ _ aftaler_ ,n._ fremtidige_ _ avtaler_ )skilgreindir.SamningarYessirhafagjarnanveriW v%N!* kallaWir_ framvirkir_ ԀsamningarnYessaWgreinarmunurhafiveriWgerWurYvhvort_ skilmlar_  A&"+ ogkjrslkra_ ;framseljanlegra_ ԀsamningasusniWinaWviWkomandikaupanda,YaWtiltekna  '", skipti(_ framvirkir_ Ԁ_ ;framseljanlegir_ Ԁ_ fjrmlagerningar_ )eWahvortumeraWrWastWluWkaup '#- ogsluslkum_ afleiWum_ ,semjafnvelfaraframskipulegum_ verWbrfamrkuWum_ ,Yarsem (z$. _ afleiWan_ ԀerskrWsvipaWanhttoghefWbundinverWbrf(_ framtWarsamningar_ ). (   0iiiliWbliWar2._ tlul_ .greinarinnareru_ skiptasamningar_ (e._ swaps_ ,d._ swaps_ ,n._ bytte  avtale_ )skilgreindir.0ngildandilgumeru?vaxtaog_ gjaldmiWlaskiptasamningar_  skil  greindirensskUringerYrengrienskUring_ skiptasamningum_ ԀsemhrerlgWtil,endaskil a greinangildandilgaWeinssamningasemmiWaviWvextieWa_ gjaldmiWla_ ._ Skiptasamningar_  T, eruhinsvegarekkitakmarkaWirviWvextieWa_ gjaldmiWla_ Ԁllumtilvikum,YrttfyriraWslkir  _ skiptasamningar_ Ԁsualgengastir.Ngildandiskilgreininghefurekkertgildiframkvmdog  stWulaustaWtakmarkagildissviWlagannaviWYrtegundir_ skiptasamninga_ Ԁogallrasst   kvWiIII.kaflasemfjallarum_ afleiWur_ .GagnrUnihefurkomiWframnverandifyrirkomu  X lagYarsemkvWiumsamningsbundiWuppgjr_ afleiWusamninga_ ԀertakmarkaWviWvaxta K #  og_ gjaldmiWlaskiptasamninga_ ԀnYessaWrkfyrirslkritakmrkunsutilstaWar.XverlgW    tilbreytingYessu.Skilgreiningin_ skiptasamningum_ ԀbyggistaWWruleytifyrriskilgrein    inguvaxtaog_ gjaldmiWlaskiptasamninga_ ,Y;YannigaWhner_ vkkuW_ ԀogtakmarkastekkiaW   einsviW_ gjaldmiWla_ ԀeWavexti. wO    0_ iv_ ԄliWbliWar2._ tlul_ .greinarinnareru_ valrttarsamningar_ (e._ options_ ,d._ optioner_ ,n. B  _ opsjoner_ )skilgreindirogerskilgreiningin;breyttfrskilgreiningungildandilagaumverW    brfaviWskipti.     0cliW2._ tlul_ .greinarinnareru_ hlutdeildarskrteini_ Ԁ(e._ units_ _ in_ _ collective_ _ investment_  {  _ undertakings_ ,d._ andele_ i_ investeringsforeninger_ og_ specialforeninger_ ,n._ verdipapirfonds nF andeler_ )tiltekinsemeintegund_ fjrmlagerninga_ ._ Hlutdeildarskrteini_ Ԁerugefintsam 9 rmiviWkvWilagaum_ verWbrfasj;Wi_ ,nr.10/1993,sbr._ ESB_ Ԅtilskipunfr20.desember  1985umsamrmingulaga,reglnaogreglugerWavegna_ verWbrfasj;Wa_ Ԁ(85/611/EEC,meW  sWaribreytingum),ogerYarmikiWlagtuppr_ neytendavernd_ Ԁstarfsemiogrekstri_ verW r brfasj;Wa_ ._ HegWunarreglur_ ԀlagaumverWbrfaviWskiptieruYvmjgmikilvgarviWskiptum e= meW_ hlutdeildarskrteini_ ԀtilaWtryggjanauWsynlega_ neytendavernd_ Ԁog_ trverWugleika_ Ԁ_ fjr 0 mlamarkaWar_ .    0dliW2._ tlul_ .greinarinnareru_ peningamarkaWsskjl_ (e._ money_ Ԅmarket_ instruments_ ,d.  _ pengemarkedsinstrumenter_ ,n._ pengemarkedsinstrumenter_ )talinuppsemeintegund_ fjr i mlagerninga_ ԀsemfallaundirkvWifrumvarpsins.StyWstYaWviWBYttviWaukaviWtil \4 skipunrWsins93/22/EBEfr10.ma1993um_ fjrfestingarYj;nustu_ ԀsviWi_ verWbrfa ' viWskipta_ .SkilgreininginersambrilegkvWialiWar7._ tlul_ .1.mgr.20.gr.frumvarpstil  lagaum_ fjrmlafyrirtki_ ԀsemfjallarumheimildirtilviWskiptameW_ greiWsluskjl_ Ԁpeninga  markaWi,svosemvsanir,vxlaognnursambrileg_ greiWsluskjl_ . `    0eliW2._ tlul_ .greinarinnareruaWlokumtalinupp_ framseljanleg_ Ԁ_ veWrttindi_ Ԁfasteignum S+! oglausaf(d._ omsttlige_ Ԁ_ pantebreve_ ԀmeW_ pant_ Ԁifast_ ejendom_ Ԁ_ eller_ Ԁ_ lsre_ ).Slkrttindigeta " veriW_ framseljanleg_ Ԁog_ verWmyndun_ ԀYeirraogviWskiptimeWsambrilegumhttiogviWskipti # meWaWra_ fjrmlagerninga_ Ԁsemtaldireruupp2.gr.XverrttaWkvWifrumvarpsinstaki  $ tilslkra_ framseljanlegra_ Ԁrttinda. !W%   SkrWverWbrferuskilgreind3._ tlul_ .greinarinnarsemverWbrfsemhafaveriWskrW J""& skipulegum_ verWbrfamarkaWi_ .Umskilgreiningu_ verWbrfi_ ԀvsasttilaliWar2._ tlul_ .grein #' arinnarogumskilgreininguskipulegum_ verWbrfamarkaWi_ Ԁvsasttil4._ tlul_ .greinarinnar. #( SkrWverWbrferusrstaklegaskilgreindfrumvarpinuYarsemverulegamismunandireglur $ ) gildaumviWskipti,_ verWmyndun_ ,_ upplUsingagjf_ ԀogYarmeWhttuverWbrfaeftirYvhvort v%N!* YaueruskrWskipulegum_ verWbrfamarkaWi_ ԀeWaekki.SkilgreininginhefurYv_ t.d._ ԀgildiviW A&"+ afmrkun_ gildissviWi_ ԀeinstakrakaflaogkvWafrumvarpsins.HugtakiW?opinberskrning   '", erskilgreintlgumnr.34/1998,umstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ,sem '#- skrningtilopinberraviWskiptaog_ verWbrfaskrningar_ Ԁkauphllgrundvelli_ samrmdra_  (z$. skilmlaumverWbrfogtgefendurYeirrasemstaWfestirhafaveriWafstj;rnvldum.0 ( greinargerWmeWfrumvarpisemvarWaWYeimlgumsegir:?OpinberskrningmerkiraW  verWbrfhefurveriWsamYykktogtekiWtilskrningarkauphll,enskilyrWiYesseraWviW  komandiverWbrf(eWa_ verWbrfaflokkur_ )hafiuppfylltYau_ samrmdu_ ԀskilyrWisemhafaveriW a settumskrninguYeirrakauphllinni.TilYessaWunntsaWheimilaaWverWbrfstekiW T, tilskrningarkauphllverWurYaWaWuppfyllaYskilmlasemslkverWbrfYurfaaWupp  fyllasamkvmtreglum_ kauphallarinnar_ .JafnframtverWatgefendurYeirraaWhafasam  YykktaWtakaaWsraWuppfyllaYrkrfursemtilYeirraerugerWarsamkvmtreglumum   opinberaskrninguverWbrfakauphll.VegnakvWa_ EES_ ԄsamningsinsverWaverWbrf  X YvaWeinsskrWkauphllhrlandiefYauuppfyllaYau_ lgmarkskvWi_ Ԁsemsetteru_ til K #  skipunum_ Ԁ_ ESB_ ԀumopinberaskrninguverWbrfa_ verWbrfaYingum_ ,sbr.nnarumYaW_ IX_ .    viWauka_ EES_ Ԅsamningsins. SkrWverWbrferuYvYauverWbrfsemannaWhvorthafaveriW    opinberlegaskrWkauphlleWaskrWskipulegum_ tilboWsmarkaWi_ .     UmskilgreininguogskUringuhugtakinu_ skipulegur_ ԀverWbrfamarkaWursemeraWfinna wO  5._ tlul_ .greinarinnarvsasttilfrumvarpssemvarWaWlgumnr.34/1998,umstarfsemi B  _ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ .Xar%  segir%ԀgreinargerWmeW2.gr.frumvarpsins:    ?_ Skipulegur_ ԀverWbrfamarkaWurermarkaWurmeWverWbrfsamkvmtskilgreiningulaganr.   13/1996,umverWbrfaviWskipti.Framangreindskilgreininglaganr.13/1996byggistskil {  greiningu_ tilskipunar_ ԀrWsinsnr.93/22/EBE,YvsemYarernefnt_ skipulegur_ ԀmarkaWur. nF XaWskaltekiWframaW10._ tlul_ .2.gr.laganr.13/1996ertekiWframaWumskipulegan 9 _ verWbrfamarkaW_ ԀgetiveriWaWrWashannviWurkenndurmeWYeimhttisem_ bankaeftir  litiW_ Ԁmeturgildan.FramangreintkvWiverWuraWskoWaYvlj;siaWYarerumeldri  kvWiaWrWaenkvWiYessafrumvarps.VerWifrumvarpYettaaWlgummun_ skipulegur_  r _ tilboWsmarkaWur_ ,semaflaWhefursr_ starfsleyfis_ ԀogerundireftirlitisamkvmtkvWum e= frumvarpsins,teljast_ skipulegur_ ԀverWbrfamarkaWursemerviWurkennduraWlgumhr 0 landi.Skipulegum_ verWbrfamarkaWi_ ԀmYlUsasemmarkaWifyrirverWbrfsemhlotiWhefur  starfsleyfi&  _ lgbrra_ Ԁstj;rnvalda,erhWureftirlitiogstarfarsamkvmtreglumsemstuWla  aWtraustumoggreiWum_ verWbrfaviWskiptum_ . ' i   Skilgreininghugtakinukauphll,semeraWfinna6._ tlul_ .greinarinnar,vsartillaga \4 umstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ,umaWmeWkauphllsttviW ' ?markaWsemtelstvera_ skipulegur_ ԀverWbrfamarkaWurYarsemopinberskrningverWbrfa  ogviWskiptimeWYaufaraframoghlotiWhefurstarfsleyfi,sbr.3.og10.gr.lagaYessara .  0frumvarpitillagaumstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ԀsemvarWaWlgum `  nr.34/1998segirathugasemdum2.gr.frumvarpsins:?Kauphlltelstvera_ skipulegur_ ԀverW S+! brfamarkaWurYarsemopinberskrningverWbrfaferfram,svoogviWskiptimeWYau,og " semhlotiWhefurstarfsleyfi,sbr.3.og10.gr.frumvarpsins.SamkvmtkvWumfrumvarps # instekurYvhugtakiWkauphlltilhlutaflagssemuppfyllthefurllskilyrWitilYessaWhlj;ta  $ starfsleyfirWherratilaWannastopinberaskrninguogveravettvangurfyrirviWskiptimeW !W% verWbrfsemuppfyllakrfursemgerWarerutil_ opinberrar_ ԀskrningarverWbrfa J""& skipulegum_ verWbrfamrkuWum_ .  #'   UmskilgreininguogskUringuhugtakinu_ skipulegur_ Ԁ_ tilboWsmarkaWur_ ,semeraWfinna #( 7._ tlul_ .greinarinnarvsasttillagaumstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ , $ ) enYarsegiraWmeWskipulegum_ tilboWsmarkaWi_ ԀsttviW?markaWsemtelstvera_ skipulegur_  v%N!* verWbrfamarkaWurmeWverWbrfsemekkieruopinberlegaskrWkauphlloghlotiWhefur A&"+ starfsleyfi,sbr.3.gr.og31.gr.lagaYessara .0greinargerWmeWfrumvarpitillagaumstarf  '", semi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ԀsemvarWaWlgumnr.34/1998segir:?_ Skipu '#- legur_ Ԁ_ tilboWsmarkaWur_ ԀtelstveraskipulagWurverWbrfamarkaWurmeWverWbrfsemekkieru (z$. skrWkauphlloghlotiWhefurstarfsleyfiskv.3.gr.tterviWaWYarsuleiddsaman ( reglubundinnhttsluog_ kauptilboW_ ԀverWbrfsemekkieruopinberlegaskrWkauphll  oguppfyllakrfursemgerWarerutilviWskiptameWslkbrfsamkvmtYeimlgumog  reglumsemgildafyrirhinnskipulega_ tilboWsmarkaW_ .SkylteraWstWvaviWskiptimeWverW a brf_ tilboWsmarkaWinum_ ԀefYauerutekintil_ opinberrar_ Ԁskrningarkauphll,sbr.nnar T, kvWi_ IX_ .kaflafrumvarpsins,umskipulegan_ tilboWsmarkaW_ Ԁogstarfsemihans.     Skilgreining_ fagfjrfestum_ ԀsemlgWertil7._ tlul_ .greinarinnarersambrilegskilgrein  ingu4.gr.og5.gr.reglugerWar477/2001umalmenntboW.stWaYykirtilaWstyrkja   lagastoW_ skilgreiningarinnar_ ԀenjafnframterlgWtilheimildtilnnaritfrsluskilyrWum  X umfaglegaYekkingu,reglulegviWskiptiogfjrhagsleganstyrk,endaerYarumsrstaklega K #  _ matskennd_ ԀskilyrWiaWrWasemhugsanlegamunuYr;asttaktviWYr;unalYj;Wlegs_ fjr    mlamarkaWar_ ԀogtakaYannigbreytingumtmansrs.      Um3.gr. wO      GreininfjallarumgildissviWII.kaflafrumvarpsins.kvWihanserumeWnokkuWWru B  sniWiensambrilegumkaflangildandilgumumverWbrfaviWskipti.kvWisemlta    aWafmrkunstarfsemi_ fjrmlafyrirtkis_ Ԁog_ starfsheimildum_ Ԁerufrumvarpitillagaum_ fjr   mlafyrirtki_ ԀsemlagterframsamhliWaYessufrumvarpi.EftirstandakvWiumstarfshtti {  _ fjrmlafyrirtkja_ Ԁsemheimildhafasamkvmtlgumum_ fjrmlafyrirtki_ Ԁogstarfsleyfi nF snutilaWstundaverWbrfaviWskipti.04.gr.frumvarpstillagaum_ fjrmlafyrirtki_ Ԁkemur 9 framhvaWa_ fjrmlafyrirtki_ ԀgetafengiWstarfsleyfitil_ verWbrfaviWskipta_ .Xaueru_ viWskipta  bankar_ ,_ sparisj;Wir_ ,_ lnafyrirtki_ ԀogverWbrfafyrirtki.Einniggeta_ verWbrfamiWlanir_ Ԁog  _ rekstrarflg_ Ԁ_ verWbrfasj;Wa_ ԀfengiWstarfsleyfifyrirhlutaafYeim_ starfsheimildum_ Ԁsemteljast r til_ verWbrfaviWskipta_ .ViWmatskyldum_ fjrmlafyrirtkja_ ԀgagnvartviWskiptavinumsnum e= samkvmtkvWumYessakaflaberaWhafaYekkinguogreynslu_ viWskiptavinar_ Ԁhuga. 0   EkkierlagttilaWlgfestverWisrstk_ snnunarregla_ ԀYeimtilvikumYegardeilterum  hvort_ fjrmlafyrirtki_ ԀhafifylgtkvWumkaflans.UmbyrgWinaferYvsamkvmtal  mennumreglum,_ t.d._ ԀumskaWab;tabyrgWsrfrWinga,Yarsembeitterstrngu_ sakarmati_  i samkvmtalmennumreglum_ skaWab;tarttar_ .HinsvegarverWuraWhafahugaaWUmisatvik \4 getatakmarkaW_ b;taskyldu_ Ԁ_ fjrmlafyrirtkja_ .T;mltiviWskiptavinageturtilaWmyndahaft ' meirihrif_ verWbrfaviWskiptum_ ԀenWrumtegundumviWskipta.0_ verWbrfaviWskiptum_ Ԁgetur  hverdagurskiptmliviWmatverWmti_ fjrmlagerninga_ Ԁogrmir_ frestir_ ԀtilaWgeraathuga  semdirvegna_ verWbrfaviWskipta_ ԀgetaopnaWfyriraWviWskiptavinumsunntaWtakaekki `  einungismiWafYeimupplUsingumsemlgufyrirYegarkaupinvorugerW,heldureinnig S+! WrumupplUsingumsemfallatilsWar. "   Um4.gr.  $     Greininfelursralmennaskyldu_ fjrmlafyrirtkja_ ԀaWstarfasamrmiviWeWlilegaog !W% heilbrigWa_ viWskiptahtti_ Ԁogvenjur_ verWbrfaviWskiptum_ .kvWiWer_ innleiWing_ Ԁ11.gr. J""& _ tilskipunar_ Ԁnr.93/22/EBEfr10.ma1993um_ fjrfestingarYj;nustu_ ԀsviWi_ verWbrfaviW #' skipta_ .HrerumaWrWanUmlienY;hefurveriWtaliWaWslkalmennskyldahvli_ fjr #( mlafyrirtkjum_ .nnurkvWikaflanserutilnnariskUringarhvaWfelistg;Wri_ viW $ ) skiptavenju_ ԀeneinniggetaYarkomiWtilkvWireglugerWaogreglurogtilmli_ Fjrmla v%N!* eftirlitsins_ .Eiginreglur_ fjrmlafyrirtkja_ ԀsemfjallaWerum15.gr.frumvarpsYessaeru A&"+ jafnframttilnnariskUringar.  '",   Um5.gr. (z$.     GreininfjallarumupplUsingaflun_ fjrmlafyrirtkja_ ԀogsraWnokkrusamsvrun1. ( og3.mgr.15.gr.ngildandilagaumverWbrfaviWskipti.MeWgreininniereinnigleitastviW  aWstandaviWskuldbindingarumaWinnleiWaslenskanrttreglur_ CESR_ Ԁumverndfjrfesta  (e.The_ Committee_ Ԁof_ European_ Ԁ_ Securities_ Ԁ_ Regulators_ ,A_ European_ Ԁ_ Regime_ Ԁof_ Investor_ Ԁ_ Pro a tection_ ,_ CESR_ /01014d). T,   01.mgr.eruYrkrfurgerWartil_ fjrmlafyrirtkja_ ԀaWYraflisrupplUsingasemmli  skiptavegnaYj;nustuviWviWskiptavinisna.Xettasrsamsvrunreglumsemnefndar  hafaveriW?_ know_ Ԅyour_ customer_ Ԁ_ rules_  ensku.015.gr.gildandi_ verWbrfaviWskiptalaga_ Ԁer   kveWiWumaW_ viWskiptamnnum_ ԀskuliaWteknutillititilYekkingarYeirraveittargreinar  X g;WarupplUsingarumYkostisemYeimstandatilboWa.0frumvarpinuereinnigmltfyrir K #  umaW_ fjrmlafyrirtki_ ԀskuliaflasrupplUsingaumYekkinguogreynsluviWskiptavina    fjrfestingumogmarkmiWYeirrameW_ fjrfestingunni_ .Ennfremurskulu_ fjrmlafyrirtki_     aflasrupplUsingaumfjrhagsstWuYeirraviWskiptavinasemeruviWvarandi_ viWskiptasam   bandi_ .Reynsla_ viWskiptavinar_ ԀfjrfestingumskiptirmikluumYYj;nustusemberaWveita wO  honum.ViWmatreynsluber_ fjrmlafyrirtki_ ԀekkiaWeinsaWltatWni_ verWbrfaviWskipta_  B  eWa_ heildarverWbrfaeign_ ,heldurbereinnigaWltatileWli_ verWbrfaviWskipta_ Ԁ_ viWskiptavinar_ .    TilaWmyndaskiptirmlihvortviWskiptavinurhafisjlfurtekiW_ kvarWarnir_ ԀumeinstkverW   brfaviWskipti,hvortviWkomandihafittviWskiptimeWfleirieneinategund_ fjrmlagern {  inga_ ,svosem_ afleiWur_ Ԁog_ gjaldeyrissamninga_ ,ograngurviWskiptum.Xber_ fjrmlafyrir nF tki_ ԀaWgerasrgreinfyrirhvaWamarkmiWskiptamlihjviWskiptavini.Kemurhreinkum 9 tilskoWunarhvortviWskiptavinurleggurframfsitttil_ httufjrfestingar_ ԀeWahvorthannkUs  ryggivxtun,eWahvortfjrfestingertluWtilskammstmaeWalengritma.Tildmis  verWur_ fjrmlafyrirtki_ ԀaWYekkjafjrhagsstWu_ viWskiptavinar_ ԀsnstilaWrWgjfeWa_ eigna r stUring_ Ԁ&  getiorWiWmarkvissogtekiWmiWaf_ heildarmati_ Ԁfjrhagslegumstyrk_ viWskiptavinar_ , e= enekkieingngu_ verWbrfaeign_ Ԁhans.'e  0   0lj;siupplUsingasem_ fjrmlafyrirtki_ ԀaflarumviWskiptavinskalYaWveitahonum  greinarg;WarupplUsingarumYaWsemmliskiptirtengslumviWmgulegar_ fjrfestingar  kvarWanir_ .0kvWinuertiltekiWmeWalannarsaWveittarskuliupplUsingarum_ fjrfestingar i kosti_ ԀsemstandaviWkomanditilboWa.HrertildmisttviWaWupplUstsumeWlismunein \4 stakrategunda_ fjrmlagerninga_ Ԁog_ seljanleika_ ԀYeirra.SrstkstWaertilaWupplUsaviW ' skiptaviniumhttusemf;lginer_ afleiWuviWskiptum_ ,ekkibaravegna_ tapshttu_ ,heldur  einnighttu_ mgulegri_ ԀskyldutilaWinnaafhendifrekarigreiWslursWar,eftapverWur.  MiWlunupplUsingaer_ lykilYttur_ ԀallriYj;nustu_ fjrmlafyrirtkis_ .MeWYvaWkrafasgerW `  umaWupplUsingarskuliveittarmeWhliWsj;nafYekkingu,reynsluogfjrhag_ viWskiptavinar_  S+! ergerWskrafaaW_ fjrmlafyrirtki_ ԀaWstoWi_ viWskipavin_ ԀeftirYrfumviWaWtakaupplUsta " _ fjrfestingarkvrWun_ ,ogekkisWuraWrWahonumfrtilteknumviWskiptumsemsrfrW # ingursreWamsjaWsamrUmistekkimarkmiWum_ viWskiptavinar_ Ԁ_ verWbrfaviWskiptum_ .  $   03._ mlsl_ .1.mgr.errttaWaWupplUsingarsemveittareruviWskiptavinumskulivera !W% skUrar,_ ngjanlegar_ Ԁogekkivillandi,YannigaWviWskiptavinurgetitekiWupplUsta_ fjrfest J""& ingarkvrWun_ .MeWYessuertekiWafskariWumYaWaW_ fjrmlafyrirtki_ ԀskuliviW_ upplUs #' ingagjf_ ԀmetaYekkinguogreynslu_ viWskiptavinar_ ԀogsetjaframupplUsingarnarmeWYeim #( httiaWhannskiljitilhltarinntakogefniupplUsingasemveittareru.MikilvgteraWfor $ ) sendur,_ fyrirvarar_ ԀogaWvaranirumhttu_ viWskipum_ ԀsusettframskUranhtt,enekki v%N!* dregiWrvgiYeirrameWorWalagi,hnnuneWaformiframsetninguYeirra. 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HrerumaWrWa_ vsireglu_ ԀsemfelursrviWmiWunerfyrirtkjum_ verWbrfaYj;nustu_   X beraWleggjatilgrundvallarYegarverWbrferuseldtilalmennings.Reglunnier_ m.a._ ԀtlaW K #  aWveratilleiWbeiningarumhvortfyrirtki_ verWbrfaYj;nustu_ ԀhefurgttfyllstuvarWar    viWrWgjfsnaogmilligngu_ verWbrfaviWskiptum_ ԀmeWverWbrftilannarraen_ fagfjrfesta_     semekkifallaundirreglurumalmennttboW._ Frumvarpsgreinin_ ԀtekurmiWaf11.gr.   _ tilskipunar_ Ԁ93/22/EBE,um_ fjrfestingarYj;nustu_ ԀsviWi_ verWbrfaviWskipta_ ,semmlirfyrir wO  umaWtekiWskulimiWaf_ faglegri_ ԀYekkingu_ viWskiptavinar_ .ReglangeturveriWtilleiWbein B  ingarviWmatbyrgWfyrirtkis_ verWbrfaYj;nustu_ Ԁvegnatj;nssemstarfsmennfyrirtkis    inskunnaaWvaldaviWskiptavinummeWYvaWhafamillignguumviWskiptimeWverWbrf   semekkifallaundiralmennttboWnYessaWlagthafiveriWmatfaglegaYekkinguog {  reynslu_ viWskiptavinar_ ,ekkihafiveriWstaWiWaWslkumati_ forsvaranlegan_ ԀhtteWaflagiW nF hafimillignguumviWskiptiYeimtilvikumsemrtthefWiveriWaWsynjaumslkamilli 9 gngu.Fyrirtki_ verWbrfaYj;nustu_ ԀgetauppfylltskyldusnameWalannarsmeWYvaWafla  srupplUsingaummenntun,atvinnuogreynslu_ viWskiptavinar_ ԀsviWi_ verWbrfaviWskipta_ ,  meWafritiaf_ skattframtali_ Ԁogyfirlitifr_ fjrmlafyrirtki_ Ԁyfir_ verWbrfaeign_ ԀogverWbrfa r viWskipti.EfYessiggngefatilkynnaaWviWskiptavinurhafitilaWberaYekkingu,reynsluog e= fjrhagsleganstyrkerfyrirtkinuheimiltaWhafamillignguumviWskiptin.Reglangildir 0 ekkium_ fagfjrfesta_ ,endahafaYeirtilaWberafaglegaYekkinguogreynslutilaWmeta_ fjr  festingarkosti_ ԀmeWtillititilhttu.VsastYvsambanditilumrWuum_ fagfjrfesta_ Ԁ  fylgiskjaliI. i   EinsogWursegiralmennumathugasemdumviWfrumvarpiWereinnmegintilgangurYess \4 aWstuWlaaWYvaWverWbrfsemseldhafaveriWgrundvelliundanYgufralmennu_ tboWi_  ' suekkiseldtilalmennings_ eftirmarkaWi_ ԀogerYaWstWanfyrirYvaWreglanersett_ IV_ .  kaflalagannaumtboWverWbrfa.015.gr.lagannasegiraWviWskiptavinumskuli,aWteknu  tillititilYekkingarYeirra,veittargreinarg;WarupplUsingarumYkostisemYeimstandatil `  boWa. S+!   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'   kvWiYettaerefnislegasamhlj;Wa1.mgr.19.gr.ngildandilagaumverWbrfaviW  skipti.SambrilegtkvWivarfyrstlgfestmeW7.gr.laganr.27/1986,umverWbrfa  miWlun.kvWinuertlaWertreystarttarstWuviWskiptavinaviW_ greiWslurWugleika_ Ԁ_ fjr `  mlafyrirtkja_ ,einkumYeimtilvikumYegar_ fjrmlafyrirtki_ ԀhefurtekiWaWsr_ eigna S+! stUringu_ ԀeWa_ fjrvrslu_ .XannigtengistkvWiW109.gr.lagaum_ gjaldYrotaskipti_ Ԁ_ o.fl_ .,nr. " 21/1991,og9.gr.lagaum_ innstWutryggingar_ Ԁog_ tryggingakerfi_ Ԁfyrirfjrfesta,nr.98/1999. #   Um11.gr. !W%     kvWium_ safnskrningu_ ԀvorusettinnlgumverWbrfaviWskiptimeWlgumnr. J""& 164/2000ogeraWfinna5.og6.mgr.19.gr.ngildandilagaumverWbrfaviWskipti.HfW #' varhliWsj;nafdnskumlgumviWsamninguYeirrakvWa.Lj;steraWfyrstogfremst #( reynirkvWium_ safnskrningu_ ԀaWYvervarWar_ rafrnt_ ԀskrWverWbrf.kvWigrein $ ) arinnareraWmestusamhlj;WaYeimsemnerugildienY;ertekiWfram1.mgr.aW_ fjr v%N!* mlafyrirtkjum_ Ԁerekkiveittalmennheimildtil_ safnskrningar_ Ԁheldurfersheimildeftir A&"+ _ starfsheimildum_ ԀsemYauhafa.EinnigerntekiWframaW_ fjrmlafyrirtki_ Ԁhafiheimildtil  '", aWtakaviWfjrmunumfyrirhndviWskiptavinasinnafrtgefendum.Hrer_ t.d._ ԀttviW_ arW '#- greiWslur_ ,_ vaxtagreiWslur_ ԀeWagreiWsluraf_ hfuWst;l_ Ԁskuldabrfa_ o.s.frv_ .XessiatriWiereinnig (z$. aWfinnangildandilgumskilgreiningu_ safnskrningu_ Ԁ7._ tlul_ .2.gr._ verWbrfa ( viWskiptalaga_ ,nr.13/1996._ EfniskvWi_ ԀYeirrarskilgreiningarerutekinuppkvWiWsjlft  tilaWgefa_ heildstWari_ ԀmyndafYvhvaWfelst_ safnskrningu_ .  Ѐ  UmefnisatriWi_ safnskrningar_ ԀsagWisvogreinargerWmeWfrumvarpitillaganr.164/2000: a ?FrYvaWfyrstulgumverWbrfaviWskipti,lgumverWbrfamiWlun,nr.27/1986,vorusett, T, hefurveriWkveWiWumYaWaWfjrmunir_ viWskiptavinar_ ԀsuvarWveittirsrstkum_ nafn  skrWum_ ԀreikningiogverWbrfhanseiguvarWveittmeW_ tryggilegum_ Ԁhtti.    0frumvarpinuerlagttilaW_ verWbrfafyrirtkjum_ ԀverWiheimilaWaWhaldautanumeignir   viWskiptavinasinnaeiginreikningi(_ safnreikningi_ )ogtakaviWgreiWslumfyrirhndviW  X skiptavinasinnafreinstkumtgefendumverWbrfa.HrerumaWrWaatriWisemensku K #  hefurveriWkallaW_ nominee_ Ԁ_ regstration_ ԀeWa_ omnibus_ Ԁ_ registration_ .      0ngrannalndunumer_ verWbrfafyrirtkjum_ ԀalmenntheimiltaWvarWveitaverWbrfviW    _ skiptamanna_ Ԁsinna_ safnreikningi_ ,endafylgirYvmikiWhagrWi.YaWsrstaklegaviW   Yegarfjrfesteryfirlandamri.HeimildinhefureinnigmiklaYUWingufyrirYaWaWunnts wO  aWskrerlendverWbrfskipulegum_ verWbrfamarkaWi_ Ԁhrlandi.EnYernauWsynlegt B  aW_ fjrmlafyrirtki_ ԀhrlandigetitekiWaWsraWhaldautanumeignarhaldverWbrfa    _ hrlendra_ ԀfjrfestaogsamskiptinviW_ hlutaskr_ Ԁtgefanda_ verWbrfanna_ .     0frumvarpinuerlgWrkherslaaWhluturviWskiptavinaverWiekkiskrWur_ safn {  reikning_ ԀnemaaWfengnusamYykki_ viWskiptavinar_ .MikilvgteraWviWskiptavinumsgerW nF greinfyrirYvaW_ safnskrningunni_ ԀfelstkveWinhttaaWrttindi_ viWskiptavinar_ Ԁtapist, 9 _ t.d._ ԀtengslumviWgjaldYrotfyrirtkis_ verWbrfaYj;nustu_ .HttanersaWverWbrfviW  skiptavinaverWi_ ;sundurgreinanleg_ ԀfrverWbrfumfyrirtkis_ verWbrfaYj;nustu_ .    FrumvarpinuerekkitlaWaWleiWatilYessaWupplUsingarumeigendurverWbrfaverWi r _ ;aWgengilegar_ ,endaersskyldalgWfyrirtki_ verWbrfaYj;nustu_ ԀaWhaldaskryfirhlut e= hvers_ viWskiptavinar_ Ԁfyrirsig. 0   031.gr._ hlutaflagalaga_ ,nr.2/1995,segiraWsereignasthefurhlutgetiekkibeittrtt  indumsnumsemhluthafinemanafnhanshafiveriWskrW_ hlutaskr_ ԀeWahannhafitilkynnt  ogfrtsnnureignsnahlutunum.XettaY;ekkiviWumrtttil_ arWs_ ԀeWaannarrar i greiWsluogrtttilnUrrahlutaviWhkkunhlutafjr.SamkvmtkvWinunUturhluthafiYv \4 ekkiatkvWisrttar_ hluthafafundum_ ԀnemanafnhanssskrW_ hlutaskr_ .HiWsamagildir ' umverWbrfafyrirtkisemskrWerfyrir_ safnreikningnum_ ԀYarsemhluthafihefurekkiYau  rttindiaWgetaveitteinhverjumumboWtilaWfarameW_ atkvWisrttinn_ ._ Safnreikningum_   fylgirYvekki_ atkvWisrttur_ Ԁ_ hluthafafundum_ .tlamaWYeirhluthafarsemfyrstog `  fremstmunu;skaeftirYvaWveraskrWirmeWYessumhttisusmirhluthafarsemhafa S+! hvorkihuganmguleikaYvaWhafahrifkvarWanir_ hlutaflagsins_ .XessiraWilar " greiWafyrstogfremstatkvWi?meWf;tunum ,enmeWYverttviWaWYeirseljibrfinsn # efstj;rnendurflagsinsstandasigekkiaWYeirramati.Xeirhafahinsvegarhvorkiforsendur  $ naWstWutilaWhafahrifstj;rnunflagsinsmeWWrumhtti. !W% Ѐ  _ Safnskrning_ ԀgefurskUrttilkynnaumhverskonarh;pfjrfestaeraWrWaogerYvaW J""& mrguleytimeiralUsandierYegarveriWeraW_ nafnskr_ Ԁhverneinastafjrfesti.Xessiskrn #' ingfelursrverulegaeinfldun,auWveldar_ afstemmingar_ Ԁogkemurvegfyrir_ tvverknaW_  #( viWskrningu.HluthfumflgumhefurfariWmjgfjlgandiaukYesssemeignarhald $ ) hlutumerstyttraenWurogYverfittaWhaldautanum_ hlutaskrr_ . v%N!*   _ Safnskrning_ Ԁbreytirengugildi_ flggunarreglna_ Ԁlagaumstarfsemi_ kauphalla_ Ԁogskipu A&"+ legra_ tilboWsmarkaWa_ ,nr.34/1998.Hlutur_ viWskiptavinar_ Ԁ_ safnreikningi_ ԀskaltalinnmeW  '", YegarmetaYarfhvortviWkomandis_ flggunarskyldur_ .0raunkoma_ flggunarreglurnar_ Ԁ '#- vegfyriraWunntsaWnUtasr_ safnskrningu_ ԀtilYessaWnframrWandistWu.Samkvmt (z$. _ flggunarreglum_ ԀYarfaWtilkynnaopinberlegaYegarnWer,fariWyfireWaniWurfyrir ( kveWinmrkogerufyrstu_ flggunarmrkin_ ԀmiWuWviW5%.XegarhafterhugaaWhr  landiertiltlulegaltildreifinghlutafflgumskiptir5%hluturyfirleittlitlumli  YeimskilningiaWmeWhonumnistframrWandistaWaflaginu._ Safnskrning_ Ԁhefurhins a vegarhrifviWmatYvhvort_ tilskiliW_ ԀhlutfallatkvWahefurnWst_ hluthafafundi_ .Draga T, berYhlutifrsemskrWireru_ safnskrningu_ ԀYegarslktermetiW.Xegarlgum_ hlutaflg_   skilja_ t.d._ /]]//2dd3///atkvWahlutaflagiergertrWfyriraWYeirhlutirsemskrWireru_ safnskrn  ingu_ ԀsudregnirfrogsWanmetiWhvortYhafinWst_ tilskiliW_ ԀhlutfallatkvWa.     kvWi2.mgr.erusamhlj;Wa5.mgr.19.gr.ngildandilaga.0henniervsaWtil109.gr.  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'   Um13.gr.      ReglumumaWskilnaWeinstakra_ starfssviWa_ Ԁ(svokallaWa_ knamra_ )ertlaWaWkomaveg `  fyrirhagsmunarekstrastarfsemi_ fjrmlafyrirtkja_ ԀogdragarhttuaWYeirsemregl S+! urnartakatiltengisteinstkum_ rlausnarefnum_ ԀmeWYeimhttiaWfyrirframmegidraga " efa;hlutdrgniYeirraviWmeWferWogafgreiWslumla.EinnigerYaWtilgangurreglnaum # _ knamra_ ԀaWUtrustuhagsmuna;tengdraviWskiptavinasgtt_ verWbrfaviWskiptum_ ԀogaW  $ fullurtrnaWurrkigagnvart;tengdumviWskiptavinum.Styrkur_ knamra_ Ԁhefurhrifhvort !W% _ fjrmlafyrirtkjum_ ԀerunntaWnUta_ starfsheimildir_ Ԁsnartilfulls._ Knamrar_ Ԁerumikilvgt J""& tkitilaWviWhalda_ trverWugleika_ Ԁ_ fjrmlafyrirtkja_ ԀogYvernauWsynlegtaWvandaWstil #' YeirraogYeimfylgteftirmeWflugrikynninguogeftirliti.XegarmlterfyrirumskUran #( aWskilnaWmilli_ starfssviWa_ Ԁ_ fjrmlafyrirtkis_ ԀertilaWmyndattviWaWaWgreinaskuliviW $ ) skiptifyrireiginreikning,miWlun,_ eignastUringu_ ,_ fyrirtkjarWgjf_ ,_ bakvinnslu_ ԀognnursviW v%N!* eftirYvsemstarfsemifyrirtkisinsgefurtilefnitil.SkUraWskilnaWurskalveramilli A&"+ _ verWbrfaYj;nustu_ Ԁogannarrarstarfsemifyrirtkisins.kvWigreinarinnarum_ knamra_ Ԁ  '", srsamsvrunaWnokkruleyti2.mgr.15.gr.ngildandilagaumverWbrfaviWskipti,sbr. '#- 6.gr.laganr.99/2000.MeW_ sWastgreinda_ ԀkvWinuvaraWskilnaWureinstakra_ starfssviWa_  (z$. _ fyrirtkjannastyrkturennfrekartilaWtryggjabeturenveriWhafWi,aWkomiWyrWivegfyrir ( hagsmunarekstrastarfsemiYeirra.    FjrmlaeftirlitiWhefurgefiWtleiWbeinanditilmlinr.1/2001,umefnireglnafjrmla  fyrirtkjaskv.15.,20.og23.gr.lagaumverWbrfaviWskipti,nr.13/1996.TilmlineruaW a gengilegheimasWuYessveraldarvefnum.FyrirmliumaWfjrmlafyrirtkiskulisetja T, srreglurumknamraernaWfinnaalmennukvWi15.gr.frumvarpsins,umreglur  fjrmlafyrirtkja.    Um14.gr.  X     Greininsvarartil20.gr.ngildandilagaumverWbrfaviWskipti,einsoghennivarbreytt K #  meW8.gr.laganr.99/2000.Felldurert2.tlul.nverandi20.gr.Yarsemhannfelstefnis    lega6.gr.frumvarpsinsogaWsnuleytieinnig13.gr.frumvarpsins.Xfellur4.tlul.    nverandi20.gr.niWurYarsemhannernaWfinnakvWumV.kafla.EngusWurgilda   reglurumviWskiptiinnherjafullumfetumumYaWilasemtilgreindireru14.gr.eftirYv wO  semviW.XrttfyrirYessarbreytingarogaWrarorWalagsbreytingarhefurkvWiWekkitekiW B  efnislegumbreytingum,aWYvundanskilduaWYaWtekurntilaWilasemerufjrhagslega    tengdirYeimsemtaldireruuppgreininni,staWmakaWur.HrerumaWrWanokkrat   vkkuntilnlgunarviWtlkunngildandikvWisframkvmd.FjrhagslegatengdiraWilar {  hafaekkiveriWskilgreindirslenskumlgum,en2.gr.reglugerWarnr.34/2002umhmark nF lnaogbyrgWlnastofnanaogfyrirtkjaverWbrfaYj;nustuerufjrhagslegatengdiraWilar 9 skilgreindirmeWeftirfarandihtti:?a.tveireWafleirieinstaklingareWalgpers;nurYarsem  annareWaeinnhefurbeineWa;beinyfirrWyfirhinumogYvteljistskuldbindingarYeirra  vegnamyndaeinahttuskuldbindinguogb.tveireWafleirieinstaklingareWalgpers;nur r semteljastmyndaeinahttuskuldbindinguYarsemYeirerusvofjrhagslegatengdirinn e= byrWisaWlkursuaWfjrhagserfiWleikarannarseWaeinsleiWitilgreiWsluerfiWleikahins 0 eWahinna. XegartalaWerumfjrhagslegatengdaaWilasamhengiviWflggunarreglur,viW  skiptiinnherjaogverklagsreglurumeiginviWskiptistarfsmannafjrmlafyrirtkjahefur  myndastsvenjaaWfellaundirYaWhugtakmaka,sambWaraWila,samvistarmakaog;fjr i rWaaWilasemeigalgheimiliheimilifruminnherja.Jafnframtteljasteignarhaldsflg \4 YessaraaWilasemogflagaYarsemYeirgetameWbeinumeWa;beinumhtti,skj;lieignar ' haldsog/eWastj;rnarsetu,tekiWkvrWunumviWskiptimeWfjrmlagerningasemfallaundir  gildissviWkaflans.MeWeignarhaldsflagierYessukvWittviWflgsemerueingngu  eiguframangreindraaWila,einseWafleirisaman.UtanviWskiptafjrhagslegatengdraaWila `  fallaY;tilvikeinsogatvinnureksturmakaeWaannarsfjrhagslegatengdsaWila.Reglurfjr S+! mlafyrirtkjaumeiginviWskiptiogviWskiptistarfsmannaskv.2.mgr.20.gr.,sbr.ogreglur " ummeWferWtrnaWarupplUsingaogviWskiptiinnherjasemsettarhafaveriWgrundvelli37. # gr.laganr.13/1996,umverWbrfaviWskipti,hafahaftaWgeymafyrrgreindatlkun  $ fjrhagslegatengdumaWilumogundantekningumYar.SlkarreglurhafaveriWsamYykktar !W% afFjrmlaeftirlitinu. J""&     Um15.gr. #(     0lokII.kaflafrumvarpsinserlagttilaWverWialmenntkvWiumaWfjrmlafyrirtki $ ) skulisUnaframaWkvWum6.,13.og14.gr.sfylgtmeWsetningureglnaYaraWltandi. v%N!* 0YessufelstaWfjrmlafyrirtkiverWuraWgetasUntframYaWhverjumtmaaWYaWfylgi A&"+ framkvmdYeimreglumsemYaWhefursettsr.HafafjrmlafyrirtkifariWYleiWaWfela  '", innriendurskoWandaYaWhlutverk,eWaaWskipasjlfstWanregluvrW(e.complianceofficer). '#- AfframkvmdngildandilagaumverWbrfaviWskiptimvntaYessaWFjrmlaeftirlitiW (z$. setjileiWbeinanditilmliumefnireglnasemfyrirtkiskulusetjasroghlj;taeigastaW ( festingueftirlitsins.0greininnierrttaWhvaWskulikomaframreglumfjrmlafyrirtkis.  EkkiberY;aWltasvoaWhrsumtakmarkandikvWiaWrWa,eWaaWgagnlyktaWverWi  tfrYv.grundvelliheimildasemFjrmlaeftirlitiWhefursamkvmtlgumnr.87/1998, a umopinberteftirlitmeWfjrmlastarfsemi,muneftirlitiWgetaWsettalmennleiWbeinandi T, tilmligrundvellifrumvarpsins,verWiYaWaWlgum.XessersrstaklegagetiWgreininni  aWreglunumskuligerasrstakagreinfyrireftirlitiinnanfyrirtkisinsmeWYvaWreglunum  sfylgt.XaWmttit.d.gerameWauknumverkefnuminnriendurskoWandaeWameWsjlf   stWumregluverWi.0greininnikemurframaWreglursettarsamkvmthenniskuliveraaW  X gengilegarviWskiptavinum.0athugasemdummeWsamsvarandi6.gr.frumvarpssemvarWaW K #  lgumnr.99/2000sagWi:?0lok2.mgr.segiraWreglurnarskuliveraaWgengilegarviW    skiptavinum.TeljaverWurmikilvgtaWviWskiptavinirgetiauWveldlegahaftaWgangaWupp    lUsingumsemvarWahagsmunihansmiklu,einsogYrreglursemhrumrWirsemog   reglurskv.21.gr.laganna.VsastYvsambanditilumrWuumtraustalmennumathuga wO  semdummeWfrumvarpiYessu.MeWYvaWreglurnarsuaWgengilegarviWskiptavinumertt B  viWaWviWskiptavinurgeti;skaWeftirYessumreglumhjviWkomandifyrirtkieWaaWYr    suaWgengilegarheimasWueWaWrukynningarefnifyrirtkisins.      SamkvmtgreininnierfjrmlafyrirtkjumskyltaWsetjasrreglurumframfylgni6.,13. {  og14.gr.frumvarpsins.HinsvegarmteljaYaWfelastg;WumviWskiptahttumfjrmla nF fyrirtkjaaWsetjasrverklagsreglurumrttindisnogskyldur.VerWurogaWteljaYaWfelast 9 almennumeftirlitsheimildumFjrmlaeftirlitsinsaWgetakallaWeftirslkumreglumog  metiW.    UmIII.kafla. e=     kvWi16.,17.og18.gr.frumvarpsinserusamhlj;Wa39.!41.gr.ngildandilagaum 0 verWbrfaviWskiptiaWWruleytienYvaWfrumvarpiYessuergildissviWiWltiWntilallra  tegundaafleiWna.0gildandilgumergildissviWiWhinsvegartakmarkaWviWtilteknartegundir  afleiWnaenrWherrafaliWaWmetahvortrttsaWkvWinnitilannarraafleiWnameWreglu i gerW.kvWiYessakaflavorusettmeW11.gr.laganr.99/2000,sembreyttulgumum \4 verWbrfaviWskipti,nr.13/1996,engreinargerWumgildissviWkvWannasemfylgdifrum ' varpitilYeirralagasegirsvo:?0aliWgreinarinnarertillagaaWnUrri32.gr.laganna.0  kvWinuerlagttilaWgildissviWkaflansverWiafmarkaWviWtilteknaafleiWusamningasem  gerWirerutengslumviWgjaldmiWlaogvexti.Taldireruupptilteknirsamningarsemeru `  skilgreindirnnar2.gr.laganna,sbr.2.gr.frumvarpsins.stWanfyrirYessariafmrkun S+! ersaWrttYykiraWtakmarkaYennanhttheimildiraWilatilaWgerasamningasemgeta " raskaWYvjafnrWisemalmenntgildirmilliaWilaviWgreiWslustWvun,nauWasamningaeWa # gjaldYrot.X;ttirttaWtakahrmeWsamningasemneruYekktirviWskiptumlnastofnana  $ enY;ergertrWfyriraWrWherragetikveWiWmeWreglugerWaWYessikafliskulieinnig !W% gildaumaWraafleiWusamninga.MunreynslanleiWalj;shvorttvkkunreglunums J""& skileg.  #'   Um16.gr. $ )     GreininfjallarumgildissviWkaflans.UmnnariskUringarvsasttilalmennraathuga v%N!* semdaumkaflann. A&"+   Um17.gr. '#-     kvWiWersamhlj;Wa40.gr.gildandilagaumverWbrfaviWskipti.0greinargerWmeW (z$. kvWinufyrrgreindufrumvarpitillagaumbreytingarverWbrfaviWskiptumsemurWuaW ( lgumnr.99/2000sagWi:?0bliWgreinarinnarertillagaaWnUrri33.gr.laganna.0frum  varpinuerlagttilaWskriflegursamningur,einneWafleiri,millitveggjaaWilaumaWskyldur  YeirrasamkvmtsamningumYeimsemnefndireru32.gr.gr.skulijafnasthverm;ti a annarri,meWskuldajfnun,viWendurnUjuneWaviWvanefnd,greiWslustWvun,nauWasamn T, inga&  eWagjaldYrot,skulihaldagildisnuaWfulluYrttfyrirkvWi91.gr.og100.gr.laga  nr.21/1991,umgjaldYrotaskipti.'    HrerfjallaWumrttarstWuhfuWsamningamillitveggjaaWilaumjfnunviWskiptasam   kvmtundirsamningum,gagnvartkvWum91.gr.og100.gr.gildandilagaumgjaldYrota  X skipti.stWanfyrirundanYgunnifr100.gr.ersaWYarerkveWiWumaWhversem K #  skuldarYrotabigetidregiWYaWfrsemhannhjYveflnardrottinnhefureignast    krfunaWurenYrrmnuWirvorutilfrestdagsaWfullngWumfrekariskilyrWum.Xessi    YriggjamnaWafresturgerirYaWaWverkumaWkrfurannarsaWilanssamkvmtundirsamn   ingumgrundvellihfuWsamningsinssemfallatilinnanYriggjamnaWafrestsinsverWaekki wO  tkartilskuldajafnaWar.Xettaveldur;viWunandirskunsamningnumendaerurttindiog B  skylduraWilasamkvmtslkumsamningumsamofnar.TilgangurmeWundanYgufr91.gr.    gjaldYrotalagaeraWkomavegfyriraWYrotabgetigengiWinnYsamningasemeru   hagstWirfyrirbiWenhafnaWYeimsemeru;hagstWir.0flestumsamningumerYaWYannig {  aWbWiraWilarhafagagnafsamningnumYegarhannergerWurupp.0afleiWusamningumer nF YaWhinsvegarYannigaWsamningurinnfelursrtapfyrirannanaWilannogsamsvarandi 9 hagnaWfyrirhinnviWuppgjriW.XrotabmundiYannigaWeinsveljaaWgangainnYsamn  ingasemvruhagstWirfyrirbiW(cherrypicking).    TaliWerrttaWgeraaWskilyrWiaWslkirhfuWsamningarsuskriflegirtilaWtryggja r snnunYeirra,endagetaYeirhaftvWtkrttarhrif.TekiWskalframaWhrerumaWrWa e= tvhliWasamningaenekkimillifleiriaWila.GerterrWfyriraWhverskonaraWilargeti 0 notfrtsrheimildina.HnersamkvmtgreininniafmrkuWviWYsamningasemtaldireru  upp32.gr.samkvmtfrumvarpinu,Y.e.efgreininaWeigaviWereinungiserhgtaW  semjaumYaWhfuWsamningiaWskylduraWilasamkvmtYeimsamningumsemYareru i taldiruppskulijafnasthverm;tiannarri.EffjallaWerumfleirisamningahfuWsamningi \4 enYsemtaldireruuppgildirkvWiWekkiumskylduraWilasamkvmtYeimsamningum. '   GerterrWfyriraWheimildintakatilYessYegarsamningareruskuldajafnaWir,Yeir  endurnUjaWireWaviWvanefnd.SrstaklegaertekiWframaWhntakieinnigtilYessYegar  annaraWilinnfrheimildtilgreiWslustWvunar,gengurundirnauWasamningaeWaverWur `  gjaldYrota.TekiWskalframaWupptalningYessigeturfalliWinnanYesssemtaliWervanefnd, S+! endaeraWilumfrjlstaWsemjaumYaWsnmillihvaWteljistvanefndsamningi.RttY;tti " hinsvegartilrttingarogtilaWkomavegfyrirvafaaWteljauppgreiWslustWvun,nauWa # samningoggjaldYrot.   $ Ѐ  Um18.gr. J""&     kvWiWersambrilegtviW41.gr.ngildandilagaumverWbrfaviWskipti,einsogYeim #' varbreyttmeW11.gr.laganr.99/2000.0greinargerWmeWkvWinufyrrgreindufrumvarpi #( tillagaumbreytingarverWbrfaviWskiptum,semurWuaWlgumnr.99/2000,sagWi:?0cliW $ ) greinarinnarergerWtillagaaWnUrri34.gr.laganna.XarerkveWiWumaWtryggingar v%N!* rttindumvegnasamningaYeirrasemnefndireru32.gr.semsetterutiltryggingarviW A&"+ skiptumgreiWslujfnunarstWsamrmiviWYrreglursemgildastWinniverWiekkirift  '", samkvmtkvWi37.gr.laganr.21/1991,umgjaldYrotaskiptio.fl.ErtaliWrttaWgerarW '#- fyriraWuppgjrsamningaskv.32.gr.verWiframkvmtgreiWslujfnunarstWog_ YvnauW (z$. synlegtaWkomavegfyriraW_ tryggingum_ Ԁvegnaslks_ uppgjrs_ ԀverWiriftaf_ Yrotabi_ . GerW ( ertillagaaWbreytingufrgildandirtti,YannigaWekkiverWiskilyrWifyrirbeitingukvW  isinsaW_ tryggingarrttindi_ ԀhafiveriWsetttiltryggingarviWskiptum_ greiWslujfnunarstW_ .XaW  skilyrWigildandilgumumverWbrfaviWskiptihefurveriWgagnrUntYarsemYaWer;Yekkt a hrlandiaWslkartryggingarsusettar_ greiWslujfnunarstW_ .BenthefurveriWaW T, kvWiWhafiYarafleiWandiltiWsemekkertgildiframkvmd.XverulagWartilumrddar  breytingarkvWinu.    Um19.gr.  X     kvWiYessakaflaeruaWmestu;breyttfrkvWumngildandi_ IV_ .kaflalagaum K #  verWbrfaviWskipti,nr.13/1996.X;erlgWtilsbreytingaWverWbrfsemskrWhafaveriW    kauphlleWaskipulegum_ tilboWsmarkaWi_ ԀsuundanYeginreglumumalmenntboWverW    brfa.XessstaWfellurslksala,semframfermeWopinberrikynningu,undirkvWi_ VI_ .   kaflalagaYessara. wO    Um20._ gr._         0greininnierskilgreinthvaWtterviWmeWalmennu_ tboWi_ ԀverWbrfa.Skilgreiningin   almennutboWer8._ tlul_ .2.gr.ngildandilagaumverWbrfaviWskipti,einsoghennivar {  breyttmeW2.gr.laganr.163/2000.0frumvarpitilYeirralagasagWiumskilgreiningu nF almennu_ tboWi_ :?LagtertilaWalmennttboWverWbrfaverWiskilgreintsemsalaverWbrfa 9 sama_ verWbrfaflokki_ ԀsemboWinerualmenningitilkaupsmeWkynningueWameWWrum  htti.XessariskilgreininguertlaWaWtryggjabeturennergertaWverWbrffariekki  almennadreifingunema_ tboWslUsing_ ԀhafiveriWgefint. r   0frumvarpiYessuerulagWartilYrjr_ meginbreytingar_ Ԁ4._ tlul_ .2.gr.laganr.13/1996, e= umverWbrfaviWskipti.0fyrstalagierlgWtilsbreytingaWstaWorWanna?samkynja 0 verWbrf komiorWin?verWbrfsama_ verWbrfaflokki_  .Xettaerekki_ efnisbreyting_ .MeW  _ verWbrfaflokki_ ԀerttviW_ einsleit_ ԀverWbrfYarsemrttindiogskyldurbrfannaeruaWllu  leytihinsmu.XessiorWnotkunersamrmiviWreglur_ VerWbrfaYings_ Ԁ0slandshf.um i skrninguverWbrfakauphll. \4   0WrulagierlagttilaWorWalagikynningusem_ hugtaksatriWi_ Ԁskilgreiningaralmennu ' _ tboWi_ ԀverWibreyttYannvegaW_ verWbrfin_ ԀsuboWinmeWkynningueWameWWrumhtti.  TlkungildandiskilgreininguumhvaWfelistkynningumeWWrumhttisemjafnamegi  til_ opinberrar_ ԀauglUsingarhefurreynsterfiW.HrerlagttilaW_ kynningarhugtakiW_ ԀverWi `  vkkaWtogvsuntilalmennrarog_ opinberrar_ ԀauglUsingarfallibrott.0boWitilalmennings S+! meWkynningueWaannanhttfelastmeWalannarskerfisbundnar_ smhringingar_ ,_ tlvup;st " sendingar_ Ԁog_ brfasendingar_ Ԁsvodmisutekin.JafnframtverWuraWteljaaWhafi_ verWbrfin_  # veriWkynntfyriralmenningimeWumfangsmiklumhttiafhlfutgefandaeWaannarraselj  $ endaverWbrfa,_ t.d._ ԀmeWviWamikilli_ fjlmiWlaumfjllun_ ԀumtgefandannoglUsingustarf !W% semihansogtkifrum,skulireglurumalmennttboWverWbrfagilda.TeljaverWur;eWli J""& legtogandstttmarkmiWi_ tilskipunar_ ԀumalmennttboWaWbrfdreifisttilalmenningskjl #' fartarlegrar_ fjlmiWlaumfjllunar_ ԀnYessaW_ tboWslUsing_ ԀhafiveriWgefint. #(   8 $ )   0frumvarpinuer,einsoggildandirtti,miWaWviWaW?almenningi suboWin_ verWbrfin_  v%N!* tilkaups.HugtakiWalmenningurerhvorkisrstaklegaskilgreintlgumnr.13/1996,um A&"+ verWbrfaviWskipti,ntilskipun89/298/EBE,umsamrmingukrfumviWgerW,athugun  '", ogdreifingu_ tboWslUsingu_ ԀsembirtaskalviWalmennttboW_ framseljanlegra_ ԀverWbrfa. '#- EflitiWertilannarrakvWa_ tilskipunarinnar_ ԀsstaWskv.bliW1._ tlul_ .2.gr.ergerWundan (z$. tekningfrkvWum_ tilskipunarinnar_ ԀYegar_ framseljanleg_ ԀverWbrferuboWin?takmrk ( uWumh;pimanna .AfYessuleiWiraWdragamYlyktunaWmeWalmenningisttviW  aWraenYsemtilheyratakmrkuWumh;pimanna.XaWersvomatsatriWihvaWtterviWmeW  ?takmrkuWumh;pimanna ,endaerekkiaWfinnannariafmrkunYv_ tilskipuninni_  a hvaWttsviWmeWtilvitnuWumorWum.0mrgumrkjumseminnleitthafa_ tilskipunina_ Ԁer T, miWaWviWkveWinnfjldamannatil_ afmrkunar_ ԀYvhvaWs?takmarkaWurh;purmanna .  HrlandihefurveriWmiWaWviW25manns,sbr.bliW1._ tlul_ .2.gr.reglugerWarnr.  505/1993,ogerlagttilaWsviWmiWunverWinotuWfram.XessiviWmiWunvarupphaflega   fenginmeWskrskotuntillaganr.9/1984,um_ frdrtt_ Ԁfrskattskyldumtekjumvegnafjr  X festingarmannaatvinnurekstri.  K #    EinnigerkveWiWumskyldutilaWgera_ tboWslUsingu_ ԀviWalmennttboWverWbrfa.    kvWiWgerirrWfyrirYeirribreytingufrgildandirttiaWekkiverWiskyltaWgera_ tboWs    lUsingu_ ԀYegarumeraWrWatboWverWbrfasemYegarhafaveriWskrWskipulegum_ verW   brfamarkaWi_ .TaliWeraWekkisYrfaWgera_ tboWslUsingu_ ԀYegartgefnirhlutirerseldir wO  skrWumflgum,jafnvelY;ttslkar_ slu;skir_ ԀsuauglUstarmeWalmennumhtti._ Upp B  lUsingaskyldu_ Ԁgagnvartskipulegum_ verWbrfamarkaWi_ ԀertlaWaWhalda_ fjrfestum_ Ԁ_ upplUstum_     umstarfsemiogafkomuviWkomanditgefandaogkemurYannigeinnigstaWupplUsinga   sembirtaskal_ tboWslUsingu_ .EnnfremurgeturYaWveriWvandkvWumbundiWfyrirviW {  komandiseljanda_ verWbrfanna_ ԀaWgera_ tboWslUsingu_ ԀnemannusamrWiviWtgefanda nF _ verWbrfanna_ ,enekkiersjlfgefiWaWtgefandistilbinneWaaWstWutilaWgerasvotar 9 legarupplUsingaropinberar.ViWsluverulegumhluteruhinsvegarlkurtilYessaW_ t.d._   breytingskipanstj;rnaroghugsanlegastarfsemiflagsinsverWiogYvrttaW_ fjrfestar_ Ԁfi  tilaWmyndaupplUsingarumslkhrifsemfyrirsWeruvegnasluviWkomandiverWbrf r um.XverlagttilaWslkumtilfellumverWiskyltaWgera_ tilboWsyfirlit_ ,sbr.36.gr.frum e= varpsins. 0   kvWi2.mgr.eraWfinna25.gr.ngildandilagaumverWbrfaviWskipti,einsoghenni  varbreyttmeW6.gr.laganr.163/2000.0greinargerWmeWYvfrumvarpisagWiumumrtt  kvWi:?0YessarigreinerkveWiWumaWtboWverWbrfumtilalmennings,hvortheldur i upphaflegrislueWasWarislu,shWYvaW_ tboWslUsing_ ԀhafiveriWgefint.Undan \4 tekningarfrYessarireglueraWfinnaeliWgreinarinnar(29.gr.). '   XaWleiWiraf_ undantekningarkvWum_ Ԁ2.gr.reglugerWarnr.505/1993aWheimilteraW  uppfylltumvissumskilyrWumaWbj;WaverWbrftilslunYessaWgttsreglnaumalmennt  tboW,_ m.a._ Ԁ_ tboWslUsingu_ . `    slenskum_ verWbrfamarkaWi_ ԀhefurboriWviWaWverWbrfsemviW_ frumslu_ Ԁvoruseld S+! _ fjrfestum_ ,nYessaW_ tboWslUsing_ Ԁvrigefintvegnaundantekninga2.gr.reglugerWarnr. " 505/1993,hafifariWalmennadreifingutilalmennings.AfYessuleiWiraWalmenningihafi # veriWseldverWbrfYarsemmennhefWutaliWsrskyltaWtba_ tboWslUsingu_ Ԁefum_ frumslu_   $ hefWiveriWaWrWa. !W%   ViWframangreindatlkunreglumumalmennttboWverWbrfaverWuraWgeraUmsar J""& athugasemdir.04._ tlul_ .2.gr.laganr.13/1996,umverWbrfaviWskipti,eralmennttboW #' skilgreintsem?salasamkynjaverWbrfasemboWinerualmenningitilkaupsfyrstasinnmeW #( almennriogopinberriauglUsingueWakynningumeWWrumhttisemjafnamtil_ opinberrar_  $ ) auglUsingar .01._ mlsl_ .1.gr.reglugerWarnr.505/1993eralmennttboWskilgreintmeW v%N!* svipuWumhtti.EinimunurinnersaWekkiermiWaWviW_ reglugerWarkvWinu_ ԀaW_ verW A&"+ brfin_ ԀsuboWinalmenningitilkaups?fyrstasinn .VafasamteraWdragaYlyktunaf  '", kvWumYessumaWverWbrfsemseldhafaveriWgrundvelli_ undantekninganna_ Ԁ2.gr. '#- reglugerWarnr.505/1993suundanYeginreglumumalmennttboWviWendurslu.EfYeir (z$. semhafa_ t.d._ ԀkeyptbrfingrundvellibliWar1._ tlul_ .2.gr.reglugerWarinnar_ endurselja_  ( brfintilalmenningsverWuraWtlaaWum_ endursluna_ ԀgildireglurumalmennttboW  verWbrfa,endaerYveriWaWseljaalmenningibrfinfyrstasinn.Xettaersskilningur  semlagWurhefurveriW_ lagafyrirmli_ ԀumalmennttboWrttiUmissaerlendrarkja,_ t.d._  a DanmerkurogNoregs.TeljaverWuraWYessiskilningurseWlilegur,srstaklegalj;siYess T, aWtilskipun89/298/EBEmiWaraWYvaWverndafjrfestaoggeraYeimkleiftaWmeta  httunarttogtakakvarWanir_ fjrfestingarmlum_ ԀtfrYekkingustaWreyndum.Full  yrWamaWerfittsaWnYeimtilgangiaWverndafjrfestaeflagtertilgrundvallaraW   heimiltsaW_ endurselja_ ԀverWbrftilalmenningsYegar_ frumsala_ ԀhefurfariWframgrundvelli  X _ undantekningarreglna_ .XrfinfyrirverndfjrfestaereftirsemWurfyrirhendi. K #    Tilskipun89/298/EBEmiWarfyrstogfremstaWYvaWverndaalmenning_ verWbrfa    kaupum_ .Auglj;steraWsamaverndernauWsynlegfyriralmenninghvortsemumeraWrWa    _ frumslu_ ԀverWbrfaeWaendursluYeirra.XegarlitiWertilYeirrasj;narmiWasemliggjaaW   bakiundantekningumfrskyldutilaWgera_ tboWslUsingu_ ԀsstaWviWYaWermiWaWaWYessi wO  takmarkaWih;purmannaYekkiofttilrekstursins,annaWhvorttengisthonumeWasu_ fagfjr B  festar_ ԀsemteljamaWgetimetiWhttunasemfelst_ fjrfestingunni_ .XrttfyrirYaWsemhr    segirerlj;staWbliWur1._ tlul_ .2.gr.reglugerWar505/1993bannarekkiaWaWilumsemekk   ertYekkjatilrekstursinseWahafasrstakaYekkingufjrfestingumverWiseldverWbrf,enda {  erumhlutlgtskilyrWiaWrWafyrirslkrislu,_ Y.e._ Ԁ25aWilar.X;verWuraWteljaaWYaWs nF almennt;lklegtaWleitaWstilannarraviW_ frumslu_ ԀverWbrfaenYeirrasemteljamaW 9 hafiYekkinguogfjrhagslegagetutilaWfjrfestaslkumverWbrfum.    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AlmenningureraWjafnaWiekkiaWstWutilYessaWleggjamat_ fjrfestingarkostinn_ ԀmeW  samahttiog_ fagfjrfestar_ ԀogYeirsemYekkjatiltgefandans,_ t.d._ Ԁstarfsmenn.Xessvegna i ernauWsynlegtaWgeraYkrfuaW_ tboWslUsing_ ԀhafiveriWgefintWurenverWbrferu \4 boWinalmenningi.XessarigreinfrumvarpsinsertlaWaWstuWlaaWYessu.XertekiWfram ' _ frumvarpsgreininni_ ԀaWekkiskiptirmlihvortumupphaflegaslubrfannaeWaendurslu  YeirraeraWrWa.ErYettagerttilrttingarYvaWtlunineraWbreytaframkvmdinni  reglumumalmennttboW. `    XessigreinfrumvarpsinsleggureinnigY;tvrWuskyldutgefenduraWYeirhegWisr S+! samrmiviW_ undirliggjandi_ ԀmarkmiWgreinarinnar.XaWerfullusamrmiviWtlkuntil " skipunumalmennttboWogsambrilegumkvWumerlendumrtti.EkkierhgtaWsj # lltilvikfyrirsemuppgetakomiW.AfYeimskumervWasthvartekiWreglumumtboW  $ meWalmennumhttilggjfenframkvmdreglnannam;tastsWanafYeimtilvikumsem !W% uppkoma._ EftirlitsaWilinn_ ԀhefurvWasthvarmestaWsegjaumm;tun_ framkvmdarinnar_ .S J""& skyldahvlirtgefendumaWgtaYesseftirYvsemkostureraWverWbrffariekkial #' mennadreifingunYessaW_ tboWslUsing_ ԀhafiveriWgefint.SemleiWbeininguumYettaefni #( mnefnaaWekkierheimiltaWbj;Wafleirumen25aWilumverWbrftilkaupsgrundvellib $ ) liWar1._ tlul_ .1.mgr.eliWar6.gr.(29.gr.)YeirritraWekkifleirien25muniYekkjast v%N!* boWiW.  A&"+   Um21.gr. '#-     kvWiWernUmlilgumenvarWur14.gr.reglugerWarumtboWverWbrfanr. (z$. _ 477/2001.NefndintaldirttaWtakakvWiWinnfrumvarpiWtilaWstuWlaaWYvaWheildar ( myndfengistumefnitboWslUsingarlgunum.GerterrWfyriraWnnarverWimltfyrir  umefnitboWslUsingareglugerW,sbr.og1.mgr.53.gr.frumvarpsins.    & a Um22.gr. T,     kvWiYettaer;breyttfr26.gr.ngildandilagaumverWbrfaviWskipti,einsoghenni  varbreyttmeW6.gr.laganr.163/2000.0'aTyԀfrumvarpiYvsemvarWaWlgumnr.163/2000,um  breytingarlgumumverWbrfaviWskipti,sagWiumsamsvarandikvWi:?0Yessarigrein   eraWfinnaundanYgufrregluumalmennttboW.GreininersamrmiviW6.gr.tilskip  X unar89/298/EBE,umsamrmingukrfumviWgerW,athugunogdreifingutboWslUsingu K #  sembirtaskalviWalmennttboWframseljanlegraverWbrfa.HanaereinnigaWfinna2.gr.    reglnaVerWbrfaYings0slandsnr.6/1999,umgerWtboWsgagnaogaWdragandaalmenns    tboWsverWbrfa.      Um23.gr. B      kvWiWernr;breyttfr29.ngildandilagaumverWbrfaviWskipti,einsoghennivar    breyttmeW6.gr.laganr.163/2000.0frumvarpiYvsemvarWaWlgumnr.163/2000um   breytingarlgumumverWbrfaviWskiptisagWiumsamsvarandikvWi:?0greininnieru {  undanYgurfrskyldutilalmennstboWs.TekiWermiWaf2.gr.tilskipunarrWsins nF 89/298/EBE,umsamrmingukrfumviWgerW,athugunogdreifingutboWslUsingusem 9 birtaskalviWalmennttboWframseljanlegraverWbrfa.VsasttilfylgiskjalsIumnnari  tlistunundanYgumfralmennutboWitilskipuninniogsamsvarandikvWagildandi  slenskumrtti. r   UndanYgurfralmennutboWiYessarifrumvarpsgreineruhinarsmuogreglugerW e= nr.505/1993,umalmennttboWverWbrfa,meWtveimurundantekningum.0fyrstalagiernUr 0 eliWur1.tlul.XarerkveWiWumundanYgufralmennutboWiYeimtilvikumYegar  verWbrferuboWinfagfjrfestum.TeljaverWuraWYeirfjrfestarsemhafafaglegaYekkingu  ogreynslutilaWmetafjrfestingarkostimeWtillititilhttugetitekiWYtttboWumnYess i aWtboWslUsingliggifyrir.GeramrWfyriraWYessiundanYgagerikleiftaWmyndaskil \4 virkanmarkaWfagfjrfestameWbrfsemekkihafaveriWgefintalmennutboWi. '   SamkvmtgildandislenskumrttigetafagfjrfestartekiWYttlokuWutboWisvo  framarlegasemh;purinnerekkistrrien25aWilar,sbr.bliW1.tlul.2.gr.reglugerWar  nr.505/1993,eWahverfjrfestirreiWirafhendiaWminnstakostifimmmillj;nirkr;natil `  kaupaverWbrfunumskv.dliW1.tlul.2.gr.reglugerWarnr.505/1993.SegjamaWhr S+! saWnokkruleytikomiWtilm;tsviWYYrfaWleitatilfagfjrfestaeinfaldanhtt.Til " dmiserflgumgefinnkosturaWffjrmagninnreksturinnmeWYvaWleitatiltak # markaWsh;psmannanYessgeratboWslUsingu.AlmenntergertrWfyriraWslkum  $ tilvikumYekkimennofttilrekstursins,suannaWhvorttengdirinnreksturflagsinseWasu !W% fagfjrfestarsemttuaWgetametiWYhttusemfelstfjrfestingunni.LeggjaverWur J""& hersluaWYaWeftiraWkomalj;shversuraunhfaYUWingukvWiWumfagfjrfesta #' eftiraWhafaYegarhafWareruhugaframannefndarundanYgurbogdliW1.tlul. #(   0WrulagierjliWbttviW2.tlul.XarerundanYgafralmennutboWifyrirfram $ ) seljanlegverWbrfsemgefinerutafrkjumEvr;pskaefnahagssvWinueWaerumeW v%N!* rkisbyrgW. A&"+   02.mgr.greinarinnarersvofyrirmltaWfjrhWir1.mgr.skulialdreiveralgrien  '", 40Ys.evrurmiWaWviWopinbertviWmiWunargengiSeWlabanka0slandseinsogYaWerskrW '#- hverjumtma.XettaersviWmiWunsemlgWertilgrundvallar2.gr.tilskipunar (z$. 89/298/EBE,umsamrmingukrfumviWgerW,athugunogdreifingutboWslUsingusem ( birtaskalviWalmennttboWframseljanlegraverWbrfa,og0slandhefurskuldbundiWsigtil  aWuppfyllasamkvmtsamningnumumEvr;pskaefnahagssvWiW. OrWalag2.mgr.hefur  ltillegaveriWbreytttilsamrmisviWorWalagfrumvarpitillagaumfjrmlafyrirtkin a YessaWYaWhafifrmeWsrefnislegabreytingu. T,   Um24.gr.      02.gr.laganr.13/1996erhugtakiWslutryggingskilgreintnYessaWefnislegasfjallaW   umslutryggingulgunum.0YessarigreinfrumvarpsinserlgWtilbreytingngildandi  X skilgreiningutilsamrmisviWalmennanskilningYvhvaWslutryggingufelstYvskyni K #  aWeyWallumvafaumefnislutryggingar.MlterfyrirumaWslutryggingufelistein    ungisaWfullngjandiskriftfistfyrirverWbrfumsemselderualmennutboWi.Xver    lj;staWfjrmlafyrirtkibyrgistekkiinnheimtuYeirrakrafnasemstofnastviWskriftfjr   festa.TildmismnefnatgefandaeWaseljandasemhafaauglUstalmennttboWverWbrfa wO  aWnafnverWi10.000.000kr.FjrmlafyrirtkitekuraWsrslutryggingutengslumviWt B  boWiW.Efeinungisnstskriftfyrir80%hinstilgreindanafnverWs,Y.e.8.000.000kr.,hefur    fjrmlafyrirtkiWtekiWaWsraWkaupaafganginn,Y.e.2.000.000kr.aWnafnvirWi,verWi   semnnarersamiWummillitgefandanseWaseljandansannarsvegarogfjrmlafyrirtk {  isinshinsvegar.FjrmlafyrirtkiWhefurhinsvegarekkitekiWaWsraWbyrgjastinnheimtu nF Yeimhlutasemskriftfkkstfyrir.AfYvleiWiraWkomitilYessaWfjrfestirgreiWirekki 9 fyrirYannhlutsemhannhefurskrWsigfyrirgeturflagiWeWaseljandinnsemauglUstial  mennttboWeinungisfariWinnheimtuaWgerWirgagnvartfjrfestinumenekkiYvfjrmla  fyrirtkisemslutryggWitboWiW.TekiWskalframaWunnteraWsemjasigfrkvWinu. r   Um25.gr. 0     kvWiWernr;breyttfr28.gr.ngildandilagaumverWbrfaviWskiptieinsoghenni  varbreyttmeW6.gr.laganr.163/2000.0frumvarpiYvsemvarWaWlgumnr.163/2000,um  breytingarlgumumverWbrfaviWskiptisagWiumsamsvarandikvWi:?1.mgr.eraWfinna i 1.mlsl.20.gr.gildandilaga.kvWigildandilagaumundanYgurkisskuldabrfa, \4 skuldabrfameWrkisbyrgWogrkisvxlafralmennutboWihefurfrumvarpiYessuveriW ' fluttyfireliW6.gr.(29.gr.)enYeirrigreinerkveWiWumundanYgurfrskyldutilal  mennstboWs.    2.mgr.kemurekkifyrirgildandilgum.020.gr.laganr.13/1996,umverWbrfaviW `  skipti,segiraWalmennttboWverWbrfaskulitilkynnatilVerWbrfaYings0slandseigisWar S+! envikufyrirupphafslusamtupplUsingumumllhelstueinkennitboWsinssamrmiviW " reglursemstj;rnVerWbrfaYingsinsseturumgerWtboWsgagnaogaWdragandatboWs. # ReglurYingsinsumgerWtboWsgagnaogaWdragandaalmennstboWsverWbrfaerunr.  $ 6/1999.Xarsegirm.a.aWVerWbrfaYingiWskuligeraforathuguntboWslUsingumjafnvel !W% Y;ttekkis;skaWeftiropinberriskrninguYinginu.ReglurYingsinstakamiWaftilskipun J""& rWsins89/298/EBE.MeWlgumnr.34/1998,umstarfsemikauphallaogskipulegratilboWs #' markaWa,vareinkaleyfiVerWbrfaYings0slandstilkauphallarstarfsemiafnumiW.Hinn1. #( janar1999varrekstriYingsinsbreytthlutaflag. $ )   MeWhliWsj;nafframangreindribreytinguer;eWlilegtaWVerWbrfaYing0slandshf.hafi v%N!* frammeWhndumathuguntboWumannarratgefendaenYeirrasemskjaumskrningu A&"+ Yinginu.XverlagttilYessarigreinaWFjrmlaeftirlitiWhafiumsj;nmeWathugunum  '", almennumtboWum.KauphallirskuluY;annastathugunskrningarlUsingumsamkvmt '#- lgumumstarfsemikauphallaogskipulegratilboWsmarkaWaYegar;skaWereftirskrningu (z$. viWkomandikauphll.FjrmlaeftirlitiWgeturfaliWskipulegumverWbrfamrkuWumaW ( annastathugunWrumtboWslUsingum.    0athuguntboWslUsingumfelstaWFjrmlaeftirlitiWskalgangarskuggaumaWt  boWslUsinginfelisrYauefnisatriWisemkveWiWerumreglugerW.AthugunFjrmla a eftirlitsinserformknnunenekkiefnisknnun. T,   03.mgr.erkvWiumY;knunfyrirathuganirtboWslUsingum.     kvWi4.mgr.YarfnastekkiskUringar.    UmV.kafla.  X     0YessumkaflaerfjallaWumYrupplUsingarsemskalbirtaYegaraflaWereWarWstafaW K #  verulegumhlutflagisemopinberlegaerskrWskipulegumverWbrfamarkaWi,enslkar    reglureruoftnefndarflggunarreglur.NgildandiflggunarreglureraWfinnaVII.kafla    laganr.34/1998,umstarfsemikauphallaogskipulegratilboWsmarkaWa,ogIV.kaflareglu   gerWarnr.433/1999umupplUsingaskyldutgefenda,kauphallaraWilaogeigendaverWbrfa wO  semskrWerukauphll.kvWiYessileiWiraftilskipun88/627/EBE,sbr.ntilskipunrWs B  ins2001/34/EBEfr21.ma2001umsamrminguskrningarkrfumsemgerWarerutil    verWbrfakauphllumogupplUsingaskylduvegnaslkraverWbrfa.     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T,   kvWireglugerWarnr.433/1999umupplUsingaskyldutgefanda,kauphallaraWilaog  eigendaverWbrfasemskrWerukauphllsemvarWaafmrkunverulegseignarhluta,undan  YgufrflggunarskylduogbirtinguupplUsingaumveruleganeignarhlutaerujafnframtfrW   frumvarpiWtilaWstyrkjaYaukvWiogmyndabetrasamhengilagatextanumsjlfum.  X   Um26.gr.        0kvWinuergildissviWkaflansafmarkaW.GerterrWfyriraWflggunarreglurgildium    breytingareignarhaldiverWbrfasemskrWeruskipulegumverWbrfamarkaWi,enekki   kauphlleinsoggildandilgum.VsasttilathugasemdahraWframanumkaflannheild wO  umrksemdirfyrirbreytingunni. B    Um27.gr.       SamkvmttilskipunrWsins2001/34/EBEfr21.ma2001umsamrminguskrningar {  krfumsemgerWarerutilverWbrfakauphllumogupplUsingaskylduvegnaslkraverW nF brfaerskyltaWtilkynnaopinberlegaefeignaraWildeinhvershlutahafaflagisemskrWer 9 kauphllbreytistYannigaWatkvWamagnhansferuppfyrireWaniWurfyrireftirfarandi  Yrep:10%,20%,331   3%,50%og662~~3%.0ngildandilgumvarY;gengiWskrefilengra  samrmiviWframkvmdallflestumEvr;purkjumogkveWiWaWflggunarskyldastofn r aWistfyrstviW5%Yrskuldinn.0frumvarpinuerlagttilaWflggunarYrskuldumverWifjlg e= aWogframvegisstofnistflggunarskyldaYegarhluturnr,hkkaruppfyrireWalkkarniWur 0 fyrir5%eWamargfeldiYarfaf,aW90%,Y.e.5%,10%,15%o.s.frv.YangaWtil90%markier  nW.    ViWflggunberaWmiWaviWatkvWisrtteWanafnverWhlutafjrogngirYvaWannaW i tveggjani5%.XegarmiWaWerviWatkvWisrtteWanafnverWhlutafjrerrttaWmiWaviW \4 hlutfallaftgefnuhlutaf.XannigskulueiginbrfflagsekkihafahrifkvrWunumhvort ' skyldaertilflggunar.    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"   02.mgr.ermltfyrirumhvaWagreiWsluformtilboWsgjafimeginotatilaWfullngjatil # boWsskyldusinni.NgildandikvWiumgreiWsluformer4.mgr.8.gr.reglugerWarum  $ yfirtkutilboWnr.432/1999,YarsemkveWiWerumaWbj;Waskulieigendumminnihluta !W% hlutabrfasmugreiWsluogtilboWsgjafihefurinntafhendifyriraWrahlutisemhannhefur J""& eignast.TilboWsgjafigetiY;valltuppfylltskyldursnarmeWstaWgreiWslufyrirkeyptahluti. #' OrWalagkvWisinsvirWistbendatilaWfinnaverWithvernigtilboWsgjafihefurgreittfyrir #( allanhlutsinnflaginu,enYaWgeturveriWrWugtefhannhefurkeyptogselthlutiflaginu $ ) lngumtmaognotaWmismunandigreiWsluformgegnumtWina.Xvermltfyrirum v%N!* frumvarpinuaWgreiWslatileigendaminnihlutahlutabrfaskuliverareiWufeWaskrWum A&"+ verWbrfum.TeljaverWuraWminnihlutaverndsngilegatryggWmeWYvaWminnihluta  '", eigendumverWigreittmeWskrWumverWbrfumYarsemalmennterunntaWkomaslkum '#- brfumverWgegnumskipulegaverWbrfamarkaWi._  (z$.   03.mgr.erkveWiWumgildistma_ yfirtkutilboWs_ .XarfnastkvWiWekkiskUringar. 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X     kvWi_ VIII_ .kaflafrumvarpsinsertakmarkaWviWverWbrfsemskrWhafaveriWeWa K #  ;skaWhefurveriWaWskrWverWiskipulegum_ verWbrfamarkaWi_ Ԁog_ fjrmlagerningum_ Ԁsem    tengdirerueinueWafleirislkumverWbrfum._ AfleiWur_ ԀskrWverWbrfgetaYvveriWandlag    reglnaum_ viWskiptavakt_ Ԁog_ markaWmisnotkun_ ,svosem_ framvirkur_ ԀsamningurskrWhluta   brfeWa_ kauprttur_ ԀskrWskuldabrf. wO    Um40._ gr._         019._ tlul_ .2.gr.lagaumverWbrfaviWskipti,nr.13/1996,eraWfinnasvohlj;Wandiskil   greininguhugtakinu_ viWskiptavaki_ :?Fyrirtki_ verWbrfaYj;nustu_ Ԁskv.8.gr.eWaannar {  aWilisemtilYesshefurheimildsamkvmtlgumoghefurskuldbundiWsigformlegatilaW nF kaupaogseljafyrireiginreikningtiltekinverWbrf,YvskyniaWgreiWafyrirYvaW 9 markaWsverWskapist_ verWbrfunum_ ,ogtilkynntYaWopinberlega. 0lgunumerhinsvegar  ekkiaWfinnanein_ efniskvWi_ Ԁum_ viWskiptavaka_ .    _ EfniskvWi_ Ԁum_ viWskiptavaka_ ԀvaraWfinnareglum_ VerWbrfaYings_ Ԁ0slands(nKauphll r 0slandshf.)umviWskiptifr30.okt;ber2000,enYauvorufelldrgildimeW_ aWildarreglum_  e= _ NOREX_ .0YeimsWarnefnduerekkiaWfinnakvWium_ viWskiptavakt_ .Xveruekkigildi 0 lgumeWareglumkvWium_ viWskiptavakt_ Ԁnnurenskilgreining_ verWbrfaviWskipta  laganna_ .Um_ viWskiptavakt_ ԀgildaYveinungiskvWisamningamillitgefendaverWbrfaog  _ viWskiptavaka_ .HinsvegarertaliWaWskynsamlegtsaWsetjareglurum_ viWskiptavaka_ Ԁlg. i   LagtertilaWekkiverWi_ hugtaksskilyrWi_ ԀaWviWskiptisufyrirreikning_ fjrmlafyrirtkis_  \4 YarsemslkirsamningargtuorWiWdUrirfyrirtgefendurvegnaYesshversumarkaWurinn ' ergrunnurhrlandi.XverlagttilaWeinnigverWiunntaWgera_ viWskiptavakasamning_ ԀYar  semviWskiptineigisrstaWfyrirreikningtgefanda.HeimildtilaWgeraslkansamninger  hWYvaWtgefandihafiaflaWsrheimildartileiginhluta,sbr.55.gr.lagaum_ hlutaflg_ , `  nr.2/1995.X;ermltfyrirum4.mgr.aWslkumtilvikumskulitryggtaWtgefandigeti S+! ekkihafthrifkvarWanirumviWskiptigrundvellisamningsins.XannigertryggtaW " _ fjrmlafyrirtkiW_ Ԁ&  takillumtilvikumsjlfstWarkvarWanirumviWskiptin.UnnteraW # mlafyrirumfyrirkomulagYetta_ viWskiptavakasamningi_ .'?4  $   0tilkynninguskv.2.mgr.til_ kauphallar_ Ԁskalkomaframhvers_ lgmarksfjrhW_ Ԁkaup !W% og_ slutilboWa_ ,_ hmarksfjrhW_ Ԁ_ heildarviWskipta_ Ԁ_ o.fl_ . J""&   Um41.gr. #(     OrWalagkvWisinsernokkuWbreyttfrsambrilegukvWingildandilgum.Tekur $ ) YaWmiWaftillgu_ Evr;puYingsins_ ԀogrWsinsaWtilskipunum_ innherjaviWskipti_ Ԁog_ markaWs v%N!* misnotkun_ Ԁ(e._ Proposal_ Ԁfora_ Directive_ Ԁofthe_ European_ Ԁ_ Parliament_ Ԁ_ and_ Ԁofthe_ Council_ Ԁ_ on_  A&"+ _ insider_ Ԁ_ dealing_ Ԁ_ and_ Ԁ_ market_ Ԁ_ manipulation_ Ԁ(_ market_ Ԁ_ abuse_ ),dags.8.jl2002.).MeWkvWinu  '", ermiWaWaWYvaWskUrameWbetrihttiengertergildandilggjfhvaWfelist_ markaWs '#- misnotkun_ .0staWYessaW;heimiltsaWtakaYtt,stuWlaaWeWahvetjatilviWskiptaeinsog (z$. gerterngildandilgum,erskilgreinthvaWtterviWmeW_ markaWsmisnotkun_ Ԁfj;rumtlu ( liWum.kvWiumtilraunoghlutdeild,sbr.3.mgr.58.gr.frumvarpsins,ertlaWaWntil  YesssemdagerkallaWaW?stuWlaaWeWahvetjatil viWskiptasemfelasr_ markaWsmis  notkun_ .BreyttorWalagYrengirekkigildissviWhinnaralmennt_ orWuWu_ Ԁgreinareinsoghner a dag.kvWi1.og2._ tlul_ .YarfnastekkiskUringa.MeW3._ tlul_ .erekkitiltekiWmeWhvaWa T, httiupplUsingum,frttumeWa_ orWr;mi_ Ԁerdreift.SemdmimnefnaummlifjlmiWlum,  _ t.d._ ԀviWfrttamenn,dreifinguupplUsinganetinuogtbreiWslu_ orWr;ms_ ԀsvoeitthvaWs  nefnt.04._ tlul_ .erlagtbannviWYvaWhaldafrmarkaWnumupplUsingum,_ Y.e._ ԀaWupplUsa   ekkiumatviksemlklegerutilaWhafahrifatvikermliskiptaumframboW,eftirspurn  X eWaverWtiltekinna_ fjrmlagerninga_ ԀogrtteraWgreinafr. K #    0ngildandilgumerkvWium_ markaWsmisnotkun_ ԀV.kaflalagannaummeWferW    _ trnaWarupplUsinga_ ,viWskipti_ innherja_ Ԁog_ markaWsmisnotkun_ .018.gr.ngildandilagaum    verWbrfaviWskiptierkveWiWumaWfyrirtkjum_ verWbrfaYj;nustu_ Ԁs;heimiltaWannast   millignguumverWbrfaviWskiptihafistarfsmennYeirravitneskjuumeWastWutilaWtla wO  aWviWskiptinbrj;tibgaviWkvWiV.kafla.EkkiYykirrttaWbreyta_ rttarstandinu_ ԀaW B  YessuleytiogYversamsvarandikvWiviW18.gr.ngildandilagakvWi2.mgr.grein    arinnarog45.gr.frumvarpsins,enhiWsWarnefndavsartil_ IX_ .kaflafrumvarpsinsummeW   ferW_ innherjaupplUsinga_ ԀogviWskipti_ innherja_ . {    Um_ IX_ .kafla. 9     NokkrarbreytingarhafaveriWgerWarfrumvarpinumiWaWviWngildandiV.kaflalaga  13/1996,umverWbrfaviWskipti.FyrstberaWnefnaaWkvWium_ markaWsmisnotkun_ Ԁhafa  veriWgerWtarlegriogflutt_ VIII_ .kaflasemfjallaralmenntum_ verWmyndun_ ԀmarkaWi.Lagt r ertilaW_ IX_ .kafliberiheitiW?MeWferW_ innherjaupplUsinga_ ԀogviWskipti_ innherja_  .HugtakiW e= _ innherjaupplUsingar_ ԀertekiWuppstaW_ trnaWarupplUsinga_ ԀendahefurboriWmisskilningi 0 hugtakinuYleiWaWYaWnitilhverskonarupplUsingasemleyndeWaannarskonartrn  aWurrkirum.Xhafaskilgreiningar_ innherjum_ Ԁog_ viWskiptalotu_ ԀveriWfluttarkaflann  sjlfanYarsemekkierfjallaWumYauhugtkannarsstaWarfrumvarpinu.Skilgreiningu i _ innherjum_ ԀhefureinnigveriWbreytttilskUringar.XerhorfiWfrYvaWnotahugtakiWflag \4 YarsemtgefendurverWbrfasemeruandlagreglnaumviWskipti_ innherja_ ԀgefaekkiaWeins ' thlutabrf,heldureinnigskuldabrfogvxlasemgetajafnframtveriWandlagreglnaum  viWskipti_ innherja_ .    & a Um42.gr. 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Starfsh;purinntaldiaWskynsamlegtvriaWskilgreinannarhvaWahttsemivarWaWirefsingu i ogYhvaWarefsingu.EinnigmltihannmeWYvaWskilgreindyrWuYrennskonarrefsimrk \4 ogaWekkiyrWivikiWfrYeirrimeginregluaWrefsattifyrirbrotsemunniWerafsetningi ' eWagleysi,nemaannarsvrisrstaklegagetiW.XY;ttirttaWhaldaYannhefWbundna  fyrirvararefsikvWumsrlagaaWbeitabriYyngrirefsinguliggihnviWeftirWrum  lgum.LagtvartilaWheimiltyrWiaWdmahlutaWeigandilgaWilafsektirhefWibrotlg `  umveriWframiWhansYgu.LoksvarmltmeWaWbrotfyrndustfimmrum.  S+!    EinsogfyrrsegireruviWurlagakvWinngildandirefsilggjffjrmagnsmarkaWi " aftastlgunumogengirsrstakirbrotaflokkarerutilgreindir.NefndinteluraWvarnaWarhrif # ogvirknirefsikvWannayrWimunmeiriefbeturyrWiskilgreintlgunumhvaWahttsemi  $ varWirefsinguogYhvaWarefsingu. !W%   VerteraWvekjaathygliYeirrialmennuregluaWhvaWastarfsmaWursemerhjlgaWila, J""& hvortsemhanneralmennurstarfsmaWureWayfirmaWur,geturgerstsekurumrefsiverWbrot, #' framinafsetningieWagleysi,endasskilyrWumrefsikvWaaWWruleytifullngt.Mgu #( legteraWvanrkslaleiWbeiningareWaeftirlitsskyldueWarWning;hfsstarfsmannsverWi $ ) talinsaknmtbrotfyrirsvarsmanns.0YessumtilvikumermguleikiaWhinmlisverWavan v%N!* rkslaverWilgWaWjfnuviWbeinarathafnir(;beintathafnaleysisbrot).EkkiverWurYess A&"+ fortakslaustkrafistaWunntsaWsUnaframskstarfsmannsins,enorsakatengslYurfaaW  '", verafyrirhendi,YannigaWfyrirsvarsmaWurberekkirefsibyrgWverkumstarfsmannser '#- komastarfsemilgaWilansekkertviW.FrWimennhafaY;haldiWYvframaWfaraberivarlega (z$. YaWaWteygjaslkagleysisbyrgWmjglangtYarsemhngetireyndorWiWhlutlg ( byrgW.EinniggeturrefsibyrgWfyrirsvarsmannasaknmuathafnaleysibyggstskrWum  rttarheimildumumeftirlitsskyldur.X;svoaWkveWiWsumaWbrotgegntilteknumkvW  umfrumvarpsinsvarWirefsinguerYaWvitanlegahWYvaWskilyrWumrefsinmissaWWru a leytifullngt.XannigverWurbrotaWveraframiWafsetningieWagleysitilYessaWYaWtelj T, istrefsinmtogergerWrkarikrafaumgleysirefsirttienskaWab;tartti.XannigverWur  hvorkifyrirsvarsmanninWrumstarfsmnnumlgaWilarefsaWfyrirmeintbrotgegnlgun  umsemverWaafutanaWkomandi;viWrWanlegumstWum.XereinnigvakinathygliYv   aWFjrmlaeftirlitinuereinungisskyltaWgreinarkislgreglustj;rafrbrotumsuYaualvar  X legoghinneftirlitsskyldiaWilihefuraWmatieftirlitsinsmeWrefsiverWumhttigerstbrot K #  legurviWlg,sbr.1.mgr.12.gr.lagaumopinberteftirlitmeWfjrmlastarfsemi,nr.87/1998.      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Xkemurfram1.mgr.11.gr.lagannaaWFjrmlaeftirlitiWgetilagtdagsektireftirlits   skyldanaWilaveitihannekkiumbeWnarupplUsingareWasinniekkikrfumumrbturinnan {  hfilegsfrests.EinnigerFjrmlaeftirlitinuheimiltaWleggjafvtieftirlitsskyldanaWila nF sembrUturgegnkvrWunumsemteknarhafaveriWafFjrmlaeftirlitinu,sbr.2.mgr.11. 9 gr.laganna.kvWiYessihafasrstakaYUWinguYegareftirlitsskyldiraWilarhafaskirrstviW  aWafhendaFjrmlaeftirlitinuYauggnsemskylteraWafhenda.Hinsvegartakagildandi  kvWiumfvtieinungistileftirlitsskyldraaWilaYegarYeirhafaekkifariWaWkvrWunum r Fjrmlaeftirlitsins.kvWifrumvarpsYessaeruhinsvegarmrgYesseWlisaW;lklegtm e= teljaaWkrtyrWifyrirbrotgegnYeimeinum.Hrmnefnasemdmiskyldutgefendatil 0 aWsendaFjrmlaeftirlitinuupplUsingaruminnherja,sbr.1.mgr.49.gr.frumvarpsins.Xv  erlagttilaWFjrmlaeftirlitinuverWiheimiltaWleggjastj;rnvaldssektirvegnabrotagegn  47.!51.gr.frumvarpsins.HinsvegargetureinnigveriWbrotiWgegn47.!51.gr.frumvarpsins i tengslumviWnnurbrotgegnlgunum.EinsogWursegirerFjrmlaeftirlitinuskyltaW \4 greinarkislgreglustj;rafrbrotumsuYaualvarlegoghinneftirlitsskyldiaWilihefuraW ' matieftirlitsinsmeWrefsiverWumhttigerstbrotlegurviWlg,sbr.1.mgr.12.gr.lagaum  opinberteftirlitmeWfjrmlastarfsemi,nr.87/1998.XvermgulegtaWFjrmlaeftirlitiWvsi  mlumfram,nYessaWleggjastj;rnvaldssektir,YarsemtaliWeraWummeintbrotgegn `  47.!51.gr.frumvarpsinssaWrWa,samtfleiribrotumgegnlgunum.XvernauWsynlegt S+! aWkveWiWverWiumaWbrotgegnumrddumkvWumgetieinnigvarWaWsektumopin " berummlum,sbr.1.mgr.55.gr.frumvarpsins.HafihinsvegarveriWlagWarstj;rnvalds # sektirafFjrmlaeftirlitinukomaYrtilfrdrttaropinberumli.  $   EkkiertalinstWatilaWvkjafrYeirrimeginreglulagaaWbrotgegnsrlgumvarWi !W% refsingu,;hWYvhvortYaWerframiWafsetningieWagleysi,sbr.gagnlyktunfr18.gr. J""& almennrahegningarlaga,nr.19/1940.XvergertrWfyriraWbrotgegnkvWumfrumvarps #' YessaverWirefsiverWhvortsemYaueruframinafsetningieWagleysi.SaknmisstigiWhafi #( hinsvegarhrifrefsikvrWunsamkvmtalmennumreglumrefsirttar. $ )     Um54.gr. A&"+     0greininnierkveWiWumstj;rnvaldssektirsemFjrmlaeftirlitinuerheimiltaWleggja  '", hvernYannsembrUturgegnkvWum47.!51.gr.frumvarpsinsuminnherjaviWskipti.Ein '#- ogsrgetabrotYessumkvWumveriWltilvgogYvtaliWaWeWlilegtsaWYeimslokiW (z$. meWstj;rnsUslusekt.VsaWertilalmennraathugasemdaviWYennankaflaumfrekarirkfyrir ( stj;rnvaldssektumfrumvarpinu.    02.mgr.erkveWiWumfjrhWirstj;rnvaldssekta.UmeraWrWasambrilegkvWiog  kvWiumstj;rnvaldssektir2.mgr.11.gr.lagaumopinberteftirlitmeWfjrmlastarfsemi, a nr.87/1998. T,   03.mgr.erkveWiWumaWkvrWunFjrmlaeftirlitsinsumstj;rnvaldssektirmegiskj;ta  tilkrunefndarsamkvmtlgumumopinberteftirlitmeWfjrmlastarfsemiinnanYriggja  mnaWafrYvaWaWilavartilkynntumkvrWunina.MlterfyrirumkrunefndYessa18.   gr.lagaumopinberteftirlitmeWfjrmlastarfsemi,nr.87/1998.Krufresturersamrmi  X viWalmennankrufreststj;rnsUslulaga,sbr.1.mgr.27.gr.stj;rnsUslulaga,nr.37/1993. K #    & , Um55.gr.        0greininnierkveWiWumaWtiltekinbrotgegnkvWumfrumvarpsinsvarWisektum.Hr   erumaWrWakvWilagannasemteljastmikilvg,enY;ekkisvomikilgrundvallarkvWi wO  aWeigiaWleiWatilfangelsisvistar.', QԀVakinerathygliYvaWtrekuWbrotgegnII.kaflalag B  anna,semmlirfyrirumrttindiogskyldurfjrmlafyrirtkjasemheimildhafatilverW    brfaviWskipta,getavarWaWsektum.     Um56.gr. nF     0greininnierkveWiWumaWtiltekinbrotgegnkvWumfrumvarpsinsvarWisektumeWa 9 fangelsialltaWeinuri.FallahrundirUmiskvWifrumvarpsinsumalmenntboWverW  brfaogranns;knarskyldufruminnherjaogfjrhagslegatengdraaWila.TaliWeraWkvWi  umalmennttboWverWbrfasuYaWmikilvgkvWisemvarWagrundvallarrttfjrfestatil r jafnrWisumupplUsingaraWbrotgegnYeimskulivarWafangelsialltaWeinuri. e= & a   02.mgr.erkveWiWumaWbrotgegnkvWilagannaumranns;knarskyldufruminnherja 0 getivarWareinsrsfangelsiefinnherjaupplUsingarhafilegiWfyrirhjtgefandaYegarsinna  'a05Wttiranns;knarskyldunni.kvWiWeinnigviWefumviWskiptifjrhagslegatengdraaWila  eraWrWa.ViWgerWYessakvWisvarm.a.hfWhliWsj;nafsambrilegukvWinorskra i lagaumverWbrfaviWskipti.VakinerathygliaWbrotgegnranns;knarskyldufruminnherja \4 ogfjrhaglegatengdraaWila(46.gr.)getureinnigvarWarstj;rnvaldssektumogskiptirYv ' sambandiekkimlihvortinnherjaupplUsingarhafilegiWfyrirYegarranns;knarskyldanvar  fyrirhendi.    Um57.gr. S+!     0greininniermltfyrirumaWbrotgegnkvWumfrumvarpsinsummarkaWsmisnotkun " skv.41.gr.,innherjaviWskiptiskv.44.gr.ogmilligngufjrmlafyrirtkjaskv.2.mgr.41. # grog1.mgr.45.gr.varWisektumeWafangelsialltaWtveimurrum.MeWbrotigegnframan  $ greindumkvWumervegiWaWgrundvallarforsendumeWlilegsogheilbrigWsverWbrfamark !W% aWarogYvtraustisemnauWsyneraWYarrki.Efgrandsamirstarfsmennfjrmlafyrirtkja J""& meWstarfsleyfihafamillignguumslkviWskiptibregWastYeirtraustiogkrfumumheiWar #' leikasemeWlilegteraWtilYeirrasugerWar.XvertaliWeWlilegtaWstrngviWurlgmeWsterk #( varnaWarhrifsuviWYessumbrotum. $ )   Um58.gr. A&"+     01.mgr.erkveWiWumrefsibyrgWfjrmlafyrirtkjaogannarralgaWila.Xarsembrot  '", gegnkvWumfrumvarpsinsgetabWiveriWframinaffjrmlafyrirtkjumogWrumlg '#- aWilumerrefsibyrgWinekkieinskorWuWviWfjrmlafyrirtki.Msemdmiumbrot_ annarra (z$. _ lgaWila_ Ԁen_ fjrmlafyrirtkja_ ԀnefnabrotgegnkvWum2.mgr.44.gr.um_ innherjasvik_ .0 ( II.kaflaAalmennrahegningarlaga,nr.19/1940,erkveWiWum_ refsibyrgW_ Ԁ_ lgaWila_ .Skv.  19.gr.aalmennrahegningarlagaverWur_ lgaWila_ ԀgerWsekteflgmlasvofyrir.Skv.19.gr.  calmennrahegningarlaga,nr.19/1940,er_ refsibyrgW_ Ԁ_ lgaWila_ ԀbundinYvskilyrWi,nema a annaWstekiWframlgum,aWfyrirsvarsmaWur_ lgaWilans_ ,starfsmaWurhanseWaannar T, hansvegumhafimeW_ saknmum_ ԀhttiunniW_ refsinman_ Ԁog_ ;lgmtan_ ԀverknaWstarfsemi  _ lgaWilans_ .VerWur_ lgaWila_ ԀgerWrefsingY;aWekkiverWi_ staWreynt_ ԀhverYessaraaWilahafi  tthlut.EkkiertalinYrfaWmlaannanhttfyrirfrumvarpiYessu.     02.mgr.ermltfyrirumaWheimiltsaWgera_ upptkan_ Ԁbeinanog_ ;beinan_ ԀhagnaWsem  X hlotisthefurmeWbrotigegnkvWumfrumvarpsins.02.mgr.69.gr.gildandi_ verWbrfa K #  viWskiptalaga_ ԀerkveWiWumaWheimiltsaWgera_ upptkan_ Ԁbeinanog_ ;beinan_ ԀhagnaWsem    hlotisthefurmeWbrotigegnkvWumV.kaflalagannasemfjallarummeWferW_ trnaWar    upplUsinga_ ,viWskipti_ innherja_ Ԁog_ markaWsmisnotkun_ .Lj;steraWunnteraWhagnastbrotum   gegnWrumkvWumlagannaogYykirekkirttaWtakmarkakvWiumupptku_ hagnaWar_  wO  viWkvWium_ innherjasvik_ Ԁog_ markaWsmisnotkun_ .VakinerathygliaWsamkvmtkvW B  inuerheimiltaWgera_ upptkan_ Ԁ_ ;beinan_ ԀhagnaWafbroti.MeWYverttviWYfjrhWsem    svarartilYessfjrhagslegatj;nssemviWkomandit;kstaWforWastmeWbroti.     03.mgr.erkvWiumtilraunoghlutdeildsemYarfnastekkiskUringa.kvWiWersam {  rmiviW2.mgr.69.gr.lagaumverWbrfaviWskipti,nr.13/1996. nF   KveWiWerum4.mgr.aWbrotgegnlgunumvarWirefsinguhvortsemYaueruframin 9 afsetningieWagleysi.ViWskUringu_ refsikvWa_ ԀgildirYaW_ lgskUringarsj;narmiW_ ԀaWallan  vafaumskUringuYeirraskuliskUra_ sakborningi_ Ԁvil.0d;miHraWsd;msReykjavkurmli  nr.601/2001fr29.okt;ber2001varbyggtYvsj;narmiWiogtaliWaWsetningurvri r skilyrWirefsingarbrotumgegnkvWumlagannaum_ innherjaviWskipti_ .0lj;siYessavar e= taliWrttaWtakaafallanvafaYessuefnilgunumogkvWiYessubttviWlginmeW2. 0 gr.laganr.39/2002.    Samkvmt5.mgr.skalsksamkvmtkvWumkaflansfyrnastfimmrum.Skv.1.  _ tlul_ .1.mgr.81.gr.almennrahegningarlaga,nr.19/1940,skalskfyrnasttveimurrum i YegarekkiliggurYyngrirefsingviWbrotieneinsrsfangelsieWarefsings,semtilerunniW, \4 ferekkiframrsektum.Skv.4.mgr.81.gr.almennrahegningarlagaer_ fyrningarfrestur_  ' vegna_ refsibyrgWar_ Ԁ_ lgaWila_ Ԁhinsvegarfimmr.TaliWerskynsamlegtaWmlafyrirumaW  _ refsibrot_ ԀsamkvmtfrumvarpiYessufyrnistllumtilvikumfimmrumYarsemYaukoma  oftekkilj;sfyrrenaWnokkrumtmaliWnumogranns;knYeirraertmafrek. `    Um59.gr. "     AlmennterkveWiWumYaW_ tilskipunum_ ԀaWtilgreinaskulilgumhvaWatilskipunYeim # ertlaWaWinnleiWa.0greinYessarierkveWiWumhvaWatilskipanirfrumvarpinuertlaW  $ aWinnleiWasamrmiviWumrddkvWi_ tilskipununum_ ԀYaraWltandi. !W%   Um60.gr. #'     0greininniermltfyrirum_ gildistkudag_ Ԁog_ brottfallin_ Ԁlg._ Gildistkudagur_ Ԁersamrmi #( viWfrumvarptillagaum_ fjrmlafyrirtki_ ԀsemlagterframsamhliWafrumvarpiYessu. $ )   Um61.gr. A&"+     XarsemkvWilagaumstarfsemi_ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ,nr.34/1998,  '", um_ yfirtkutilboW_ Ԁog_ flggun_ ԀerufrumvarpiYessuergerWstillagaaWYaukvWiverWi '#- felldrgildandi_ kauphallarlgum_ .EkkiergertrWfyriraW_ greinatala_ ԀbreytistsamkvmtYv. (z$. XergerWbreyting2.gr.lagannatilsamrmisviW2.gr.frumvarpsYessa. (   UmkvWitilbrWabirgWa.      Efnislegasamhlj;WakvWiviWkvWiYettavarWur2.mgr.19.gr.lagaumstarfsemi a _ kauphalla_ Ԁogskipulegra_ tilboWsmarkaWa_ ,nr.34/1998.VarYaWupphaflegalgfestYarsem T, reglurum_ yfirtkutilboW_ ԀvorunUmlihrlandi.EWlilegtY;ttiYvaWviWsetninguYeirra  lagavritekiWtillittilYessogaWilum,semekkihafWiveriWgertskyltaWhltareglumum  _ yfirtkutilboW_ ,& , vrigefiWsvigrmtilYessaWhaldaframviWskiptummeWhlutabrfsn   kauphll.02.mgr.19.gr.varmiWaWviWgildistkulaga34/1998semvarviWbirtinguYeirra  X eWa21.aprl1998.XverYaW_ tmamark_ ԀtilgreintkvWinu. K #  ', ~ _ Fylgiskjal_ .    wO Au) d1E> A^wO    wO  FjrmlarWuneyti, B  _ fjrlagaskrifstofa_ :    %  %  UmsgnumfrumvarptillagaumverWbrfaviWskipti. {      0frumvarpinuergerWtillagaaWheildarlggjfsemhefuraWgeymareglurumrttindiog nF skyldur_ verWbrfaviWskiptum_ .FrumvarpiWerlagtframsamhliWafrumvarpitillagaum 9 _ fjrmlafyrirtki_ ԀYarsemeinnigergerWtillagaaWheildarlggjfum_ fjrmlafyrirtki_ .    VerWifrumvarpiW;breyttaWlgumverWurekkisWaWYaWhafikostnaWaraukafrmeW  srfyrirrkissj;W.