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ReglurnarerubyggWarstaWlifr_Basel_Ԅnefndinnium_bankaeftirlit_,svonefndum_Basel_ԀII  staWli,semgefinnvartjn2004og_uppfrWur_Ԁn;vember2005.HannkemurstaWeldri r _staWals_ԀumeigiWfalYj;Wlegra_fjrmlafyrirtkja_ԀsemaWstofnitilerfr1988. e=   NUjureglurnareruteknarupphinuEvr;pska_efnahagssvWi_ԀmeWbreytingumtveimur 0 _tilskipunum_.Upphaflegu_tilskipanirnar_,nr.2000/12/EBog93/6/EB,hafaveriWlgfestarhr  landimeWlgumum_fjrmlafyrirtki_,nr.161/2002,ogreglumsemsettarerusamkvmt  fyrirmlumYeimlgum.EWlilegteraW_lgfesta_ԀbreytingarYessum_tilskipunum_ԀmeW i samsvarandibreytingumgildandilgumogreglum.TilskipanirYrsemumrWirerunr. \4 2006/48/EB(Wurnr.2000/12/EB)ognr.2006/49/EB(Wurnr.93/6/EB). '   HugmyndinumaW_lgbinda_ԀkveWiWlgmarkeiginfjr_fjrmlafyrirtkja_,semY;kvarW  istafumfangistarfseminnar,byggistYvaW_fjrmlafyrirtki_ԀYurfaaWgetaYolaWtalsverW  fllsemleiWatilfjrhagslegstaps,nYessaWYaulendi_greiWsluYroti_.Reglur_Basel_Ԅnefnd `  arinnarhafaYaWaWmarkmiWiaWsamrmareglurmilli_aWildarrkja_ԀnefndarinnarhvaWvarWar S+! starfsemialYj;Wlegra_fjrmlafyrirtkja_.Evr;pska_efnahagssvWinu_Ԁhefurfrupphafi " verWifarinsleiWaWlta_Basel_Ԅreglurnargildaumll_fjrmlafyrirtki_,hvortsemstarfsemi # YeirraeralYj;WlegeWabundinviWeittland.  $   MarkmiWiWmeWbreytingunumereinkumaWkvrWunumlgmarkeiginfjr_fjrmla !W% fyrirtkja_ԀverWibyggWnkvmariviWmiWumenhingaWtilhefurveriWstuWstviW,Yannig J""& aWfyrirtkisemhafag;Wastj;rn_httum_ԀsnumgetinotiWYessviWtreikning_eiginfjr #' krfunni_.XettaergertmeWtvennumhtti:MeginreglurerutarlegrienWur,aukYesssem #( st;r_fjrmlafyrirtki_ԀmeWflugtskipulaggetafengiWaWbyggja_eiginfjrkrfuna_Ԁeigin $ ) _httumati_ԀaWhluta. v%N!*   XrbreytingarsemhrerulagWartilgerarWfyrirhliWstWriafmrkunogveriWhefur A&"+ millilagaum_fjrmlafyrirtki_ԀannarsvegarogreglnasemsettarerugrundvelliYeirrahins  '", vegar.EinungismeginatriWierutekinlginsjlf,en_tfrslum_Ԁog_tkniatriWum_ԀvsaWregl '#- ursemsettareruaf_Fjrmlaeftirlitinu_.XrtilskipanirsemveriWeraW_lgfesta_Ԁerumjgn ( kvmarogekkistWatilaWtakameiraafefniYeirraupplgenhrerlagttil,ogsam  rmiviWeldrilggjf.    kvWiumeigiWferu84.og85.gr.X.kaflalagaum_fjrmlafyrirtki_.0Yremur a fyrstumlsgreinum84.gr.erukvWiumlgmarkeiginfjrsemlagtertilaWbreytistnokk T, uW,YannigaWnUjarmlsgreinarkomistaWinn.SWarihlutigreinarinnarereinkumskilgrein  ingeiginfYessusamhengiogeruYargerWarnokkrarbreytingar.LagtertilaWhugtakiW  _eiginfjrgrunnur_ԀverWinotaW84.gr.staWhugtaksinseiginfjrsemhefurfrmeWsr   breytingarnokkrumlagagreinum.BreytingarverWa85.gr.semfjallarumliWisemdraga  X YarffreiginfWurenYaWerboriWsamanviW_lgmarkiW_.XerlgWtilbreyting17.gr. K #  vegna_innleiWingar_ԀkvWi_tilskipunar_Ԁ2006/48umfullngjandiinnriferlaviWmat_htt    um_Ԁog_eiginfjrYrf_Ԁ_fjrmlafyrirtkis_Ԁogbreyting28.gr.vegnalagfringar_undanYgu    kvWi_ԀumhmarkvirkumeignarhlutumenYaWkvWihefurhrifhvaWaliWirdragast   fr_eiginfjrgrunni_Ԁskv.84.og85.gr.laganr.161/2002. wO    NUjar_eiginfjrreglur_ԀverWamunumfangsmeiriengildandireglurogmunuYvkrefjast B  aukinsmannaflaviWsetninguogviWhaldreglnaogtilmlaogviW_eftirfylgni_ԀmeWaWeftir    YeimsfariW.XfelanUjar_eiginfjrreglur_Ԁsraukinerlendsamskipti_Fjrmlaeftirlitsins_   viWerlendar_systurstofnanir_ԀvegnaYeirrainnlendu_fjrmlafyrirtkja_ԀsemerumeWstarfsemi {  utan0slands.Samkvmttlunum_Fjrmlaeftirlitsins_ԀmgerarWfyriraWninniframtW nF muniYurfaaWfjlga_stWugildum_Ԁum1!2umframYaWsemgerterrWfyrirrekstrartlun 9 fyrirriW2007.    HreftirernnargerWgreinfyrirefniumrddratveggjatilskipana.   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"   StaWlaWaaWferWinminnirYaWferWsemnernotuWtilaWreiknat_eiginfjrkrfu_. # LklegteraW_langstrstur_Ԁhluti_fjrmlafyrirtkjanna_ԀmiWaWviWfjldamuniveljahana.  $ _InnramatsaWferWirnar_ԀgerastrangarogkostnaWarsamarkrfurtil_httumats_Ԁfyrirtkjanna !W% ogerYvbistviWaWeinungisstrrifyrirtkiskiumleyfitilaWnUtaYraWferWir. J""&   _Eiginfjrkrfunum_ԀerjafnframtbreyttYannigaWYrfelisrnUjategundafhttu.Um #' eraWrWasvokallaWa_rekstrarhttu_.MeW_rekstrarhttu_ԀerttviWhttutapisemafleiW #( ingu;hagstWraeWa_;fullkominna_Ԁinnri_starfshtta_,mannlegramistakaog_kerfisbundinna_ $ ) gallaeWahttutapisemstafarafytriatburWum,YarmeWtalinnilagalegrihttu. v%N!*   TilskipuningerireinnigYrkrfurtil_fjrmlafyrirtkja_ԀaWYauleggisjlfmat_lg A&"+ markseiginfjrkrfu_.MeWeiginmati_eiginfjrkrfum_ԀerttviWeigiWmatfyrirtkisYv  '", hversumikiWeigiWfsnauWsynlegttilaWrekafyrirtkiWsemumrWir.0matinuberaWtaka '#- tillittil_httuYtta_ԀsemsrstaklegaeigaviWviWkomandi_fjrmlafyrirtki_,_t.d._Ԁ_samYjpp ( unarhttu_Ԁvegnafrrast;rra_lnYega_Ԁog/eWafrraatvinnugreinaeWa_fastvaxtahttu_Ԁ_lna  b;k_.Eigin_eiginfjrkrafa_ԀYarfaWverahrrieneWajfn_lgmarkseiginfjrkrfunni_Ԁsem  nemur8%. a   SemliWmatieigin_eiginfjrkrfum_Ԁgerirtilskipunineinnigkrfurtil_fjrmlafyrirtkja_ T, umaWtakanotkuninnristarfsreglur/ferlaoginnraeftirlitfyrir_httumlingu_Ԁog_httu  stj;rnun_ԀmeWYaWaWmarkmiWiaWeigiWfsvallthfilegtmeWhliWsj;nafhttufyrir  tkisins.     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Tilskipunin,einsoghnereftirbreytingar,felureinnigsrkvWiumaW_fjrmlafyrir wO  tki_ԀskulikunngjrafyrirmarkaWinumog_fjrfestum_ԀupplUsingarumhttuYess.Xessari B  krfuvarbttviWtilYessaWmarkaWurinngtibeittsvonefndu_markaWsaWhaldi_Ԁ_httu    stj;rnun_ԀfyrirtkjannaogtilYessaW_fjrfestar_Ԁgtulagtmat_httur_Ԁeinsfyrirtkis   samanburWiviWnnur. {   Tilskipun2006/49/EB,_eiginfjrkrfutilskipunin_.  9   Tilskipun2006/49/EB(Wur93/6/EB)fjallarum_eiginfjrkrfur_ԀtilliWa_veltub;k_Ԁogtekur  auk_lnastofnana_Ԁeinnigtil_verWbrfafyrirtkja_,_verWbrfamiWlana_Ԁog_rekstrarflaga_Ԁ_verW  brfasj;Wa_.LiWir_veltub;k_ԀnyfirverWbrfog_afleiWur_Ԁ(_t.d._Ԁ_framvirk_ԀviWskipti,staWlaWa r _framvirka_Ԁsamningaog_valrtti_).TilskipuninfelurjafnframtsrkvWiumaWverWbrfa e= fyrirtki,_verWbrfamiWlanir_Ԁog_rekstrarflg_Ԁ_verWbrfasj;Wa_ԀYurfiaWltakvWum_lna 0 stofnanatilskipunarinnar_Ԁum_eiginfjrkrfur_ԀtilliWautan_veltub;kar_.    Tilskipunin,einsoghnereftirbreytingar,felursrnUkvWisemgeraYaWaWverkum  aWverWbrfafyrirtki,_verWbrfamiWlanir_Ԁog_rekstrarflg_Ԁ_verWbrfasj;Wa_ԀheyraundirnUju i kvWin_lnastofnanatilskipuninni_ԀhvaWvarWar_eiginfjrkrfu_Ԁvegna_lnahttu_,YarmeW \4 talin_m;taWilahtta_Ԁog_rekstrarhtta_,oghvaWvarWareigiWmat_eiginfjrkrfum_. ' @ AthugasemdirviWeinstakargreinarfrumvarpsins.  @ Um1.gr. `    kvWiWfelursraWstaWYessaWvsatil_b;kfrWs_ԀeiginfjrervsaWtil_eiginfjr S+! grunns_,sbr.84.og85.gr.MeWbreytingunnierkvWiWfrttilsamrmisviWkrfur123. " gr._tilskipunar_Ԁ2006/48. # @ Um2.gr. !W%   Fyrsti_mlsliWur_Ԁ1.mgr.er;breytturfrngildandi1._mlsl_.17.gr.2.og3._mlsl_.erunUir J""& ogfelasraWhjhverju_fjrmlafyrirtki_ԀstilfullngjandieigiWfmeWhliWsj;naf #' _httustigi_Ԁogfullngjandiog_skjalfestir_Ԁinnri_ferlar_ԀtilaWhgtsaWleggjamat_eiginfjr #( Yrfina_.KrafanumngilegteigiWfmeWhliWsj;naf_httustigi_Ԁer_grundvallarYttur_Ԁhinum $ ) nUju_eiginfjrkvWum_Ԁ_tilskipunum_Ԁ2006/48og2006/49.kvWi2.og3._mlsl_.samsvarar v%N!* 22.gr._tilskipunar_Ԁ2006/48. A&"+   2.mgr.ersamhlj;Wa2._mlsl_.ngildandi17.gr.  '",  '#- @ Um3.gr. (   UmaliW.    kvWiWfelursraWstaWhugtaksinseigiWfertekiWupphugtakiW_eiginfjrgrunnur_.  FyrrnefndahugtakiWergjarnannotaWum_b;kfrt_ԀeigiWfsemerhlutiafskilgreiningu_eigin a fjrgrunns_ԀogermeWbreytingunnikomiWvegfyrirruglinghugtkum. T,   UmbliW.    S_mlsliWur_ԀsemgerWertillagaumbreytinguerupphaflega_innleiWing_Ԁ121.gr._tilskip  unar_Ԁ2006/48(Wur4.mgr.51.gr._tilskipunar_Ԁ2000/12).ViWnnariskoWunhefurkomiWlj;s   aWumrttkvWi_tilskipunarinnar_ԀhefurekkiveriWinnleittmeWrttumhttiYannigaWgera  X Yarftvr_efnisbreytingnar_Ԁ4._mlsl_.2.mgr.28.gr.kvWiWhefurhriftreikning K #  _eiginfjrgrunni_ԀeinsoghannerreiknaWurskv.84.gr.og85.gr.laganr.161/2002Yegarum    eraWrWa_eignarhluti_Ԁfyrirtkjum,Wrumen_fjrmlafyrirtkjum_Ԁogfyrirtkjumtengdum    _fjrmlasviWi_,semeruumframYaumrksemkveWiWerum1.mgr.28.gr.     0fyrstalagiergerWsbreytingaWvsaWertil_tmabundins_Ԁeignarhlutarfyrirtki wO  tengslumviWfjrhagslegaendurskipulagninguYeimtilgangiaWverjakrfur_fjrmlafyrir B  tkis_.0gildandilagakvWiervsaWtil22.gr.laganr.161/2002enYarerumaWrWatma    bundinneignarhlutYeimtilgangiaWljkaviWskiptumeWatilaWendurskipuleggjastarfsemi   _viWskiptaaWila_.SambrilegtkvWi121.gr._tilskipunar_Ԁ2006/48/EBertmabundin_hluta {  brfaeign_Ԁvegnafjrhagslegrar_endurskipulagningar_ԀeWavegna_bjrgunaraWgerWa_Ԁ(_shares_ nF held_temporarily_Ԁ_during_Ԁa_financial_Ԁ_reconstruction_Ԁ_or_Ԁ_rescue_Ԁ_operation_). 9   0WrulagiergerWsbreytingaWeignarhlutur_veltub;k_Ԁfellurekkiundir_undanYgu  kvWi_Ԁ4._mlsl_.2.mgr.28.gr.0gildandikvWierYvfugtfariWsemstafarafYvaWviW  eigandikvWi_tilskipunarinnar_Ԁvarranglegainnleitt. r   UmcliW. e=   BreytingfrgildandikvWifelursraWvsaWertil_eiginfjrgrunns_ԀstaWeiginfjr,sbr. 0 umfjllunumaliW.    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" @ Um5.gr.  $   UmaliW. !W%   Fyrsti_mlsliWur_Ԁ1.mgr.erefnislegasamhlj;Wa1.mgr.84.gr.gildandilagaaWYvundan J""& skilduaWhugtakiW_eiginfjrgrunnur_ԀertekiWuppstaWhugtaksinseigiWf,sbr.umfjllunum #' aliW3.gr.frumvarpsins. #(   kvWi2.og3._mlsl_.1.mgr.leggjaYskylduherWarstj;rnogframkvmdastj;ra_fjr $ ) mlafyrirtkis_ԀaWmeta_eiginfjrYrf_ԀYessmeWhliWsj;naf_httustigi_ԀogsetjaniWurstWu v%N!* slksmatsframsemhlutfall_eiginfjrgrunns_Ԁaf_httugrunni_,sbr.einnigYessusamhengi A&"+ kvWi17.gr.lagannaeftirbreytinguskv.2.gr.Yessafrumvarps.AWkomastj;rnar_fjrmla  '", fyrirtkis_ԀaWYessumatifelur_m.a._ԀsraWniWurstaWaYesss_b;kuW_Ԁstj;rnarfundi.kvWi '#- Yessara_mlsliWa_Ԁsamsvarar123.gr._tilskipunar_Ԁ2006/48og(d)liW16.gr._tilskipunar_Ԁ2006/49. ( kvWi3.og4._mlsl_.1.mgr.felursrheimildfyrir_FjrmlaeftirlitiW_ԀtilaWgrpatilUmissa  _rWstafana_,sbr.a!dliW,tilaWfylgjaeftirkrfumumrbturafhlfu_fjrmlafyrirtkja_Ԁsem  ekkiuppfylla_eiginfjrkvWi_Ԁlaganr.161/2002.ShlutikvWisinssemfelursrheimild a fyrir_FjrmlaeftirlitiW_ԀaWkvarWahrri_eiginfjrgrunn_Ԁennemur8%af_httugrunni_Ԁern T, YegaraWfinna2.mgr.84.gr.laganr.161/2002.kvWiYessara_mlsliWa_Ԁsamsvara136.  gr._tilskipunar_Ԁ2006/48,sbr.20.gr._tilskipunar_Ԁ2006/49.    Fyrstutveir_mlsliWir_Ԁ2.mgr.eruefnislegasambrilegirkvWum2.mgr.gildandilaga   aWYvundanskilduaW_rekstrarhttu_ԀerbttviWsemliW_httugrunni_.kvWiWsamsvarar  X 75.gr._tilskipunar_Ԁ2006/48. K #    XriWji_mlsliWur_Ԁ2.mgr._undanYiggur_ԀverWbrfafyrirtkiogverWbrfamiWlunmeWtakmrk    uWstarfsleyfi,svoog_rekstrarflag_Ԁ_verWbrfasj;Wa_,frmati_rekstrarhttu_ԀeinsogkveWiW    erum2._mlsl_.mlsgreinarinnar.kvWi9.mgr.taka_m.a._Ԁ_rekstrarhttu_Ԁumrddra   _fjrmlafyrirtkja_.kvWiWsamsvarar2.mgr.20.gr._tilskipunar_Ԁ2006/49. wO    Fj;rWi_mlsliWur_Ԁ2.mgr.er_innleiWing_ԀkvWi1.mgr.84.gr._tilskipunar_Ԁ2006/48. B  kvWiWfelursraWmgulegtverWurfyrir_fjrmlafyrirtki_ԀaWfengnusamYykki_Fjrmla    eftirlitsins_ԀaWbeitasvonefndri_innramatsaWferW_Ԁ(_Internal_Ԁ_Ratings_Ԁ_Based_Ԁ_Approache_,_IRB_)   _httuYtti_ԀviWtreikning_httugrunni_. {    Fimmti_mlsliWur_Ԁ2.mgr.mlirfyrirumaW_FjrmlaeftirlitiW_ԀsetjinnarireglurumYr nF krfursem_fjrmlafyrirtki_ԀYurfaaWuppfyllatilaWfheimildtilaWbeita_innramatsaWferW 9 um_.MeWslkumreglumeru_innleidd_ԀkvWi84.!89.gr.og105.gr._tilskipunar_Ԁ2006/48.MeW  beitingu_innramatsaWferWa_ԀviWmat_httuYttum_ԀerlklegtaW_httugrunnur_Ԁ_fjrmlafyrir  tkis_ԀlkkisamanburWiviWsvonefnda_staWalaWferW_ԀsemYUWirvgari_eiginfjrkrfu_.Vegna r kostnaWarviW_innleiWingu_Ԁ_innramatsaWferWa_ԀerlklegtaWeinungisstrstu_fjrmlafyrirtki_ e= hrlandiskiumheimildtil_Fjrmlaeftirlitsins_ԀtilaWbeitaYeim. 0   kvWi3.mgr.ersamhlj;Wa2.og3._mlsl_.3.mgr.84.gr.laganr.161/2002.    BreytingkvWi4.mgr.frgildandikvWifelursraWvsaWertil_eiginfjrgrunns_Ԁ  staWeiginfjr,sbr.umfjllunumaliW3.gr.frumvarpsins. i   UmbliW.. \4   BreytingfrgildandikvWifelursrleiWrttingutextakvWinuenvegnamistaka ' hafWiveriWlgfestorWiWeignstaWeiginf.    UmcliW.    BreytingfrgildandikvWifelursraWvsaWertil_lgmarkseiginfjrkrfu_Ԁsamkvmt `  1.mgr.84.gr.staWYessaWvsatil8%lgmarks_eiginfjrhlutfallsins_._Lgmarkseiginfjr S+! krafa_ԀkanneinstkumtilvikumaWverahrrivegnasrstakrarkvrWunar_Fjrmlaeftirlits " ins_Ԁen8%_lgmarkiW_. #   UmdliW.  $   BreytinginfelursraWvsaWertil_eiginfjrgrunns_ԀstaWeiginfjr,sbr.umfjllunuma !W% liW3.gr.frumvarpsins. J""&   UmeliW. #'   &  kvWi1._efnismgr_.tiltekuraW_fjrmlafyrirtkjum_ԀsskyltaWupplUsa_opnberlega_Ԁum #( _httur_,_httustUringu_ԀogeiginfjrstWusamrmiviWreglursem_FjrmlaeftirlitiW_Ԁsetur.'#4 $ ) kvWiWsamsvarar145.!149.gr._tilskipunar_Ԁ2006/48og39.gr._tilskipunar_Ԁ2006/49. v%N!*   kvWi2._efnismgr_.veitir_Fjrmlaeftirlitinu_ԀheimildtilaWsetjareglurum_upplUsingagjf_ A&"+ _fjrmlafyrirtkis_Ԁtil_viWskiptamanns_Ԁum_lnshfismat_ԀhansYegarkvrWunumlnerbyggW  '", slku_lnshfismati_ԀsemjafnframternotaWviWmat_lnahttu_Ԁtreikningi_httu '#- grunni_Ԁsamkvmt_innramatsaWferW_.kvWiWsamsvarar4.mgr.145.gr._tilskipunar_Ԁ2006/48. ( 0kvWi_tilskipunarinnar_ԀergertrWfyrirYeimmguleikaaWsamtk_fjrmlafyrirtkja_Ԁein  stkumrkjumEvr;pska_efnahagssvWinu_ԀgetigefiWtleiWbeinandireglurfyrir_aWildar  fyrirtki_ԀsnsemgtukomiWstaWreglna_eftirlitsaWila_ԀendauppfylliYrkrfurnarsemtil a greindareru4.mgr.145.gr._tilskipunar_Ԁ2006/48. T, @ Um6.gr.    UmaliW.     BreytingfrgildandikvWifelurannarsvegarsraWvsaWertil_eiginfjrgrunns_ԀstaW  X eiginfjr,sbr.umfjllunum3.gr.frumvarpsins.HinsvegarfelurbreytinginsraWfellter K #  tkvWiumsrstakameWferWeignarhlutumsparisj;Wasemeigayfir10%eignarhlutdeild    _Sparisj;Wabanka_Ԁ0slandshf.endaslktkvWisrekkistoWtilskipun2006/48.      Umb!dliW.     BreytingfrgildandikvWumfelursraWvsaWertil_eiginfjrgrunns_ԀstaWeiginfjr, wO  sbr.umfjllunumaliW3.gr.frumvarpsins. B    UmeliW.      kvWi1.mgr._skilur_ԀaWdragaskulisrstaklegafr_eiginfjrgrunni_ԀreiknaWtapsam   kvmt_innramatsaWferW_Ԁsemerumfram_reikningsskilalegt_Ԁtapogtengisteignumogskuld {  bindingumWrumensvonefndum_verWbrfuWum_ԀstWum,sbr.nstumlsgrein.kvWiW nF eingnguviWYau_fjrmlafyrirtki_ԀsemheimildhafafengiWtilaWbeita_innramatsaWferWum_ 9 viWmat_httum_.kvWiYessararmlsgreinarsamsvarar1.mgr.,liWq,57.gr._tilskipunar_  2006/48.    kvWi2.mgr._skilur_ԀaWdragaskulifr_eiginfjrgrunni_ԀniWurstWumats_verWbrfuWum_ r stWummeWhsta(1.250%)_httuvgi_Ԁtreikningi_httugrunns_._VerWbrfun_Ԁ(_securiti e= sation_)merkirviWskiptasamningeWa_kerfisfyrirkomulag_ԀYarsem_lnahttu_ԀkveWinnarkrfu 0 eWa_krfusafns_Ԁer_lagskipt_ԀhlutameWeftirfarandihtti:  ! ! @(88>"i(m"  i(m2  a  .3  Ԉ0    greiWslursamkvmt_viWskiptasamningnum_ԀeWa_kerfisfyrirkomulaginu_ԀeruhWarafkom  unniafkrfunnieWa_krfusafninu_,ogi(mC݌i Ќ  "i(m"  i(m2  b  .3  Ԉ0    _forgangsrWun_ԀlagannakvarWardreifingutaps_lftma_Ԁ_viWskiptasamningsins_ԀeWa \4 _kerfisfyrirkomulagsins_.i(m݌' Ќ    kvWi2.mgr.samsvarar1.mgr.,liWr,57.gr._tilskipunar_Ԁ2006/48.    kvWi3.mgr.kveWurumaW_frdrttarliWir_Ԁskv.85.gr.skuliaW50%hlutadragastfr  _eiginfjrYtti_ԀAeinsoghannreiknastskv.84.gr.ogaW50%hlutadragastfr_eiginfjrYtti_ `  B,sbr.84.gr.Dugi_eiginfjrYttur_ԀBekkitilaWstandaundir_frdrtti_Ԁsamkvmtframan S+! greinduskalsfjrhWsemumframer_dragst_Ԁfr_eiginfjrYtti_ԀA.XessibreytingleiWirtil " YessaW_eiginfjrgrunnur_Ԁsamkvmt_eiginfjrYtti_ԀAyrWisUndurlgriensamkvmtgildandi # kvWumsemnemurhrifumaf_framangreindri_Ԁ_frdrttaraWferW_.kvWiYessararmls  $ greinarsamsvarar2.mgr.66.gr._tilskipunar_Ԁ2006/48,sbr.20.gr._tilskipunar_Ԁ2006/49. !W% @ Um7.gr. #'   BreytingfrgildandikvWifelursraWvsaWertil_eiginfjrgrunns_ԀstaWeiginfjr,sbr. #( umfjllunumaliW3.gr.frumvarpsins. $ ) @ Um8.gr. A&"+   kvWi157.gr._tilskipunar_Ԁ2006/48og49.gr._tilskipunar_Ԁ2006/49semYettafrumvarp  '", byggistgerarWfyriraWbreyttar_eiginfjrreglur_ԀtakigildifrogmeW1.janar2007. '#- Ї@ UmkvWitilbrWabirgWaI. (   kvWiWgerirrWfyriraW_fjrmlafyrirtki_,nnurenYausemfengiWhafaheimildtilaW  beita_innramatskvWum_,munuhafavalumYaWrinu2007aWbeitaYeimkvWumum  eigiWfog_httugrunn_ԀsemgildierufyrirbreytingunasemYettafrumvarphefurfrmeW a sr._Fjrmlafyrirtkin_ԀhafaYannigmeirasvigrmenellatilaWlagasigaWhinumnUju T, kvWum.kvWiWsamsvarar8.mgr.152.gr._tilskipunar_Ԁ2006/48.  @ UmkvWitilbrWabirgWaII.     kvWiWgerirrWfyriraW_eiginfjrkrafa_Ԁ_fjrmlafyrirtkis_,semfengiWhefurleyfitilaW  X beita_innramatsaWferWum_ԀviWmat_lnahttu_Ԁ(_Internal_Ԁ_Ratings_Ԁ_Based_Ԁ_Approach_)eWa K #  _rekstrarhttu_Ԁ(_Advanced_Ԁ_Measurement_Ԁ_Approach_),getirunum2007,2008og2009ekki    fariWniWurfyrirtiltekiWhlutfall,95%,90%og80%,afYeirri_eiginfjrkrfu_Ԁsemgildandi    reglurhefWuleittafsr,_Y.e._ԀYrreglursemgildivorurslok2006.TilgangurYessa   kvWiseraWmildafyrstuhrifnUju_eiginfjrreglnanna_Ԁmgulegaaukninguumsvifahj wO  Yeim_fjrmlafyrirtkjum_ԀsembeitamunuYr;aWriaWferWumviWmat_httum_Ԁenvsbend B  ingareruumaWlkkun_eiginfjrkrfu_ԀYeirra_fjrmlafyrirtkja_ԀgetisumumtilvikumorW    iWumtalsverW.kvWiWsamsvarar3.!5.mgr.152.gr._tilskipunar_Ԁ2006/48,sbr.50.gr._til   skipunar_Ԁ2006/49. {  @ UmkvWitilbrWabirgWaIII. 9   kvWiWgerirrWfyriraWviWsetningureglnaskv.84.gr.s_Fjrmlaeftirlitinu_Ԁheimilt  aWvsatilenskrartgfu_Stj;rnartWinda_Ԁ_Evr;pusambandsins_ԀviWaukummeW_tilskipunum_  nr.2006/48og2006/49YartilslenskYUWing_viWaukanna_Ԁliggurfyrir._Umrddir_ԀviWaukar r lUsannaritfrslueinstkumkvWumviWkomanditilskipana.InnihaldYeirraermrg e= umtilvikummjg_tknilegs_ԀeWlisogsnUrfyrstogfremstaWstrstu_fjrmlafyrirtkjunum_. 0 AllarlkureruaWslenskYUWing_viWaukanna_ԀmuniekkiliggjafyrirviWgildistkunUrra  _eiginfjrreglna_Ԁrsbyrjun2007.StefnteraWYvaWvsatilbirtingar_tilskipananna_Ԁ_EES_ԄviW  btiviW_Stj;rnartWindi_Ԁ_EB_,sbr.2.mgr.3.gr.laganr.15/2005,um_Stj;rnartWindi_Ԁog_Lg i birtingablaW_,YegarslenskYUWingliggurfyrir. \4     & r    _Fylgiskjal_. ( mAU?) dE?$ A^m   FjrmlarWuneyti, a _fjrlagaskrifstofa_: T,    Umsgnumfrumvarptillagaumbreytinglgumum_fjrmlafyrirtki_,  nr.161/2002,meWsWaribreytingum.       TilgangurmeWfrumvarpiYessueraWleiWaslenskanrttnUjaralYj;Wlegarreglurum  X eigiWf_fjrmlafyrirtkja_ԀsemteknareruuppEvr;pska_efnahagssvWinu_ԀmeWbreytingum K #  tveimur_tilskipunum_.HinarnUjutilskipanirerutilskipun2006/48/EB,_lnastofnanatilskip    unin_,Wur2000/12/EB,ogtilskipun2006/49/EB,_eiginfjrkrfutilskipunin_,Wur93/6/EB.    MarkmiWmeWbreytingunumereinkumYaWaWkvrWunumlgmarkeiginfjr_fjrmla   fyrirtkja_ԀverWibyggWnkvmariviWmiWumenhingaWtilhefurveriWstuWstviWogaW wO  fyrirtkisemhafag;Wastj;rn_httum_ԀsnumgetinotiWYessviWtreikning_eiginfjrkrf B  unni_.MeginreglurerutarlegrienWurogst;r_fjrmlafyrirtki_ԀmeWflugtskipulaggeta    fengiWaWbyggja_eiginfjrkrfuna_Ԁeigin_httumati_ԀaWhluta.XrbreytingarsemlagWareru   tilfrumvarpinugerarWfyrirhliWstWriafmrkunogveriWhefurmillilagaum_fjrmla {  fyrirtki_ԀogreglnasemsettarerugrundvelliYeirra.EinungismeginatriWierutekinlgin nF sjlfen_tfrslum_Ԁog_tkniatriWum_ԀvsaWreglursemsettareruaf_Fjrmlaeftirlitinu_. 9   EinsogWursagWierunUju_eiginfjrreglurnar_Ԁmunumfangsmeiriengildandireglurog  'r(munuYvkrefjastaukinsmannaflaviWsetninguogviWhaldreglnaogtilmlaog_eftirfylgni_  meWYvaWeftirYeimsfariW.EinsertlaWaWhinarnUjureglurmunileiWatilaukinna r erlendrasamskipta_Fjrmlaeftirlitsins_ԀviWerlendar_systurstofnanir_._FjrmlaeftirlitiW_Ԁtlar e= aWafYessumskummuniYurfaaWbtaeinueWatveimur_stWugildum_ԀviWhjstofnuninni 0 ninniframtW.Rekstur_Fjrmlaeftirlitsins_ԀerfjrmagnaWurmeWrkistekjumaf_eftirlits  gjaldi_ԀsamkvmtlgumumgreiWslukostnaWarviWopinberteftirlitmeWfjrmlastarfsemi,  ogmunkostnaWiverWamttafYeimtekjum.