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EigisjaldnarenrlegaskalinnriendurskoWungeraFjrmlaeftirlitinugreinfyrirniWur   stWumkannanasinna.AukYessskalinnriendurskoWuntilkynnaFjrmlaeftirlitinusrstak wO  legaogntafarYrathugasemdirsemgerWarhafaveriWogsendarstj;rn. B    FjrmlaeftirlitiWgetur,meWhliWsj;nafeWliogumfangirekstrareinstakrafjrmla    fyrirtkja,veittundanYgufrstarfrksluinnriendurskoWunardeildareWafreinstkum   YttumstarfsemiYeirraogsettYeimfyrirtkjumsrstkskilyrWisemslkaundanYguf. {  @==!7.gr. 9   0staW2.mgr.17.gr.lagannakomatvrnUjarmlsgreinar,svohlj;Wandi:    FjrmlafyrirtkiberaWframkvmaregluleglagspr;fogskjalfestaniWurstWurYeirra.    FjrmlaeftirlitiWgetursettreglurumframkvmdhttustUringar,stWuYeirrasemfram r kvmahttustUringuskipuritifjrmlafyrirtkja,ogumeftirlitskerfivegnahttuYtta e= starfsemifjrmlafyrirtkjaogfjrmlasamsteypa. 0 @==!8.gr.    eftir17.gr.lagannakomatvrnUjargreinarsamtfyrirsgnum,svohlj;Wandi: i   a.(17.gr.a.) ' @ UppfrWskuldbindingaskr.    FjrmlafyrirtkiskalhaldasrstakaskrumallaYsemnj;talnafyrirgreiWsluYess.Til  lnafyrirgreiWslusamkvmtYessarigreinteljastbeinarlnveitingartilviWkomandi,kaup `  skuldabrfumtgefnumafviWkomandi,kaupeignasafniannarslnveitandaYarsemeraW S+! finnakrfuviWkomandioghverskonarnnurfyrirgreiWslasemjafnamtillnafyrir " greiWslu,endanemibrtt;skuldviWkomandiviWfjrmlafyrirtkiWminnst0,25%afheildar # tlnumfjrmlafyrirtkisinsogaWlgmarki750millj.kr.  $   FjrmlafyrirtkiskalsendaFjrmlaeftirlitinuuppfrWaskrmiWaWviWhvermn !W% aWam;t.Skalskringreinastnfnogkennimerkilntakenda.Ennfremurskalsendasam J""& brilegaskrumtengdaaWilaogh;patengdraviWskiptamanna,aWsvomikluleytisemYeir #' aWilareruekkifyrrnefndriskr.AWWruleytigildakvWilagaYessaraogkvWilagaum #( opinberteftirlitmeWfjrmlastarfsemiummeWferWupplUsingasemskrinhefuraWgeyma. $ )   FjrmlaeftirlitiWgetursettnnariregluruminnihaldskrrinnar. v%N!*   A&"+ & ,    b.(17.gr.b.) ( @m m SkyldalntakatilaWveitaupplUsingar.    TeljiFjrmlaeftirlitiWaWlntkureinstaksaWila,semerskuldbindingaskrskv.17.gr.  a',(L_oglUturekkiopinberueftirlitimeWfjrmlastarfsemi,getihaftkerfislghriferYvheimilt a aWkrefjaviWkomandiumupplUsingarumskuldbindingarhans.Tilskuldbindingasamkvmt T, Yessarigreinteljastbeinarlntkur,dregnarlnalnur,tgfaskuldaskjlumviWkomandi,  kaupskuldatryggingueWagreiWsluvtrygginguvegnalntku,kaup-ogslurtturoghvers  konarnnurfyrirgreiWsla,innaneWautanefnahagsreiknings,semviWkomandihefurnotiWog   jafnamtillnafyrirgreiWslueWabyrgWar.  X   NeitiaWiliaWltaFjrmlaeftirlitinutupplUsingarskv.1.mgr.geturFjrmlaeftirlitiW K #  fyrirskipaWeftirlitsskyldumaWilumaWekkiverWiumfrekarifyrirgreiWsluafhlfueftirlits    skyldraaWilaviWviWkomandiaWrWa.SamaviWefupplUsingagjfviWkomandier;full    ngjandi.   @==!9.gr. B    2.og3.mgr.18.gr.lagannafallabrott.    @!10.gr. {    ViW19.gr.lagannabtasttvrnUjarmlsgreinar,svohlj;Wandi: nF   FjrmlaeftirlitiWseturreglurumhvaWteljisteWlilegirogheilbrigWirviWskiptahttir.Fjr 9 mlafyrirtkiskalhafaaWgengilegarupplUsingarumrskurWar-ogrttarrrWiviWskipta  vinasinnaefgreiningurrsmilliviWskiptavinarogfjrmlafyrirtkis,m.a.ummlskottil  rskurWarnefndarumviWskiptiviWfjrmlafyrirtki. r   BrskurWarnefndumviWskiptiviWfjrmlafyrirtkistarfarsamkvmtsamningimilli e= efnahags-ogviWskiptarWherra,NeytendasamtakannaogSamtakafjrmlafyrirtkja,svoog 0 samkvmtsamYykktumerhnsetursr.FormaWurnefndarinnarskalfullngjaskilyrWum  tilYessaWverahraWsd;mari.NefndinkveWurupprkstuddarskurWiogverWurYeimekki  skotiWtilstj;rnvalda,enheimilteraWilummlsaWleggjagreiningsinnfyrird;mst;lameW i venjubundnumhtti.RWherraannastbirtingusamYykktanefndarinnarB-deildStj;rnar \4 tWinda. ' @!11.gr.    eftir19.gr.lagannakemurnUgrein,19.gr.a,samtfyrirsgn,svohlj;Wandi: `  @| | UpplUsingarumviWskiptamenn. S+!   AWganguraWskrumupplUsingarumeinstakaviWskiptamennfjrmlafyrirtkiser " ;heimillnematilhansstandilagaheimildsamkvmtkvWumlagaYessaraeWasamkvmt # Wrumlgum.  $   StarfsmaWurfjrmlafyrirtkissemkemuraWmeWferWmlsviWskiptamannsogYarf !W% upplUsingumumhannaWhaldaviWrlausneWarvinnsluYessskalhafaaWgangaWupplUs J""& ingunummeWYeimtakmrkunumsemleiWirafkvWumlagaYessaraogreglumsettum #' samkvmtYeim. #(   GeraskalviWskiptamannifjrmlafyrirtkis,semYess;skar,greinfyrirYvhverber $ ) byrgWumsj;nmeWYeimupplUsingumerkunnaaWveraskrnniogvarWahann.viW v%N!* skiptamaWurfjrmlafyrirtkisrttYvaWfupplUsingarfrbyrgWarmanniumYaWhverjir A&"+ hafiaflaWupplUsingaumhannrskrnni,hvaroghvenrupplUsingannavaraflaWoghvaWa  '", tilgangi. '#-   HeimilterreglugerWaWkveWannarumaWgangogmeWferWupplUsingaskrumviW ( skiptamenn,hvernigstaWiWskuliaWvarWveisluupplUsingaogveitinguYeirratilannarra.  @!12.gr. a   8.tlul.1.mgr.20.gr.lagannaorWastsvo:XtttkutboWumverWbrfa,Yj;nustuviW T, skiptasemtengjastslkumtboWumogtkuverWbrfatilviWskiptaskipulegumverWbrfa  markaWi.  @!13.gr.  X   ViW1.mgr.22.gr.lagannabtistnUrmlsliWur,svohlj;Wandi:FjrmlaeftirlitiWmetur K #  hvortskilyrWi1.mlsl.sufyrirhendioggetursettfjrmlafyrirtkitmafresteWannur    skilyrWitilaWljkaviWfjrhagslegaendurskipulagningu.    @!14.gr. wO    G-liWur1.tlul.1.mgr.25.gr.lagannaorWastsvo:Umsj;narmeWtboWifjrmlagerninga B  nslutryggingarogtkuverWbrfatilviWskiptaskipulegumverWbrfamarkaWi.    @!15.gr. {    OrWin?og29.gr. 5.mgr.28.gr.lagannafallabrott. nF @!16.gr.    29.gr.lagannaorWastsvo:    SamanlagWureignarhluturfjrmlafyrirtkisogd;tturflagaYessmekkinemahrri r fjrhWaWnafnverWien10%afnafnverWiinnborgaWshlutafjreWastofnfjrfyrirtkisins. e= EignistviWkomandimeiraafhlutafnueWastofnfnuvegnalkningarviWskipta,sbr.22.gr., 0 skalslkttilkynntFjrmlaeftirlitinuntafar.FjrmlaeftirlitiWgeturveittalltaWYriggja  mnaWafresttilaWkomaeignarhlutnumniWurlgmltmark.Umheimildirfjrmlafyrir  tkistilaWeignasteiginhlutigildaaWWruleytikvWiVIII.kaflahlutaflagalaga. i   ViWtreikningskv.1.mlsl.1.mgr.skaltakatillittilframvirkrakaup-ogslusamninga \4 ogannarraafleiWusamningasemfjrmlafyrirtkihefurgertumeiginhlutabrf. ' @ 17.gr.    eftir29.gr.lagannakemurnUgrein,29.gr.a,samtfyrirsgn,svohlj;Wandi: `  @Lnveitingar. S+!   Fjrmlafyrirtkier;heimiltaWveitalnsemerutryggWmeWveWihlutabrfumeWa " stofnfjrbrfumtgefnumafYv.SamagildirumaWrasamningasundirliggjandihtta # eiginbrf.FjrmlaeftirlitinuerheimiltaWgefatreglursemundanskiljatilteknasamninga  $ bannregluskv.2.mlsl.endaaukiYeirekkitlnahttufjrmlafyrirtkis. !W%   Fjrmlafyrirtkier;heimiltaWveitastj;rnarmanni,lykilstarfsmannieWaYeimsem J""& virkaneignarhlutYv,eWaaWilannumtengslumviWframangreinda,lneWaaWrafyrir #' greiWslu,semtelsthttuskuldbinding,nemagegntraustumtryggingum.FjrhWhttu #( skuldbindingarskv.1.mlsl.skalekkifarayfir1%afeiginfjrgrunnienmY;nemaalltaW $ ) 100millj.kr. v%N!*   FjrmlaeftirlitiWseturreglurumtreikningfjrhWarhttuskuldbindingarskv.2.mgr. A&"+  ogumhvaWteljasttraustartryggingar.  '",   &   FjrmlaeftirlitiWseturreglurummeWhvaWahttilnsemerutryggWmeWhlutabrfum ( eWastofnfjrbrfumannarsfjrmlafyrirtkiskomatiltreikningshttu-og'(JԀeiginfjr  grunnitilaWtryggjaaWekkishttaaWlnveitinginskapikerfislgahttufjrmla  kerfinu. a   kvWi1.og2.mgr.gildaumlnveitingard;tturflagaeftirYvsemviW. T, @!18.gr.    30.gr.lagannaorWastsvo:     httavegnaeinsviWskiptamannseWah;pstengdraviWskiptamannamekkifarafram  X r25%afeiginfjrgrunnifjrmlafyrirtkis,sbr.84.og85.gr.LeikivafiYvhverjirteljast K #  tilh;pstengdraviWskiptamannaerfjrmlafyrirtkiskyltaWtengjaaWilasamannemaviW    komandifjrmlafyrirtkigetisUntframhiWgagnstWa.Samtalafyrirst;rarhtturm    ekkifarayfir800%afeiginfjrgrunnienmeWst;rrihttuerttviWYhttusemnemur   10%eWameiraafeiginfjrgrunni. wO    MeWhttuskv.1.mgr.erttviWlnveitingar,verWbrfaeign,eignarhlutaogveittar B  byrgWirfjrmlafyrirtkis,svoogaWrarskuldbindingargagnvartfjrmlafyrirtkinu.      FarihttuskuldbindingarfjrmlafyrirtkisyfirYaumrksemkveWiWerum1.mgr.   skalYaWtilkynntFjrmlaeftirlitinuntafar.FjrmlaeftirlitiWgeturveittfyrirtkinufrest {  tilaWkomaskuldbindingumsnumlgmtthorf.FjrmlaeftirlitiWseturnnarireglurum nF st;rarhtturfjrmlafyrirtkjaogfjrmlasamsteypa. 9   Slnveitingskv.1.mlsl.1.mgr.vegnam;Wur-eWad;tturflagsfjrmlafyrirtkisins  eWavegnad;tturflags,eWad;tturflagam;Wurflagsins,skulumrkinY;vera20%afeigin  fjrgrunnilnveitanda. r   FjrmlaeftirlitiWgeturkveWiWlgrihlutfllentilgreinderu1.og4.mgr.fyrireinstk e= fjrmlafyrirtkiaWteknutillititilstrWar,eWlisoghttustarfsemiYeirra. 0 @!19.gr.    EftirfarandibreytingarverWa36.gr.laganna: i ! ! (g00"i(m"  i(m2g  a  .3  Ԉ0    0staWorWanna?stj;rnunogfjrhagsstaWa 1.mlsl.4.mgr.kemur:stj;rnuneWafjr \4 hagsstaWa.i(mȋ݌' Ќ  "i(m"  i(m 2g  b  .3  Ԉ0    ViW5.mgr.btistnUrmlsliWur,svohlj;Wandi:JafnframtskaltilkynnaFjrmlaeftir  litinuumfyrirhugaWalokuntibsinsinnanframangreindsfrests.i(m 9݌ Ќ  @!20.gr. S+!   0staWorWanna?stj;rnunogfjrhagsstaWa 1.mlsl.3.mgr.37.gr.lagannakemur: " stj;rnuneWafjrhagsstaWa. # @!21.gr. !W%   0staWorWanna?stj;rnunogfjrhagsstaWa 1.mlsl.2.mgr.38.gr.lagannakemur: J""& stj;rnuneWafjrhagsstaWa. #' @!22.gr. $ )   0staWorWanna?traustogeftirlit 2.mlsl.39.gr.lagannakemur:trausteWaeftirlit. v%N!*   A&"+ @!& a  23.gr. (   40.gr.lagannasamtfyrirsgnorWastsvo:  @ TilkynningtilFjrmlaeftirlitsins.'a(    AWilisemhyggsteignast,einnsreWasamstarfiviWaWra,virkaneignarhlutfjrmla a fyrirtkiskaltilkynnaFjrmlaeftirlitinufyrirframumformsn.HiWsamaviWhyggist T, aWili,einnsreWasamstarfiviWaWra,aukasvoviWeignarhlutsinnaWvirkureignarhlutur  fariyfir20%,25%,33%eWa50%eWanemisvost;rumhlutaaWfjrmlafyrirtkiverWitaliW  d;tturfyrirtkihans.   @!24.gr. K #    41.gr.lagannasamtfyrirsgnorWastsvo:    @B B UpplUsingartilkynningu.      0tilkynningutilFjrmlaeftirlitsinsskv.40.gr.skulufylgjaupplUsingarumeftirfarandi:   ! ! q(#30"i(m"  i(m2#  1  .3  Ԉ0    NafnogheimiliYesssemhyggsteignasteWaaukaviWvirkaneignarhlut.i(m݌wO  Ќ  "i(m"  i(m2#  2  .3  Ԉ0    NafnYessfjrmlafyrirtkissemfyrirhugaWeraWfjrfesta.i(m݌B  Ќ  "i(m"  i(m֘2#  3  .3  Ԉ0    StrWYesshlutareWaatkvWisrttarsemfyrirhugaWeraWfjrfesta.i(m֘݌   Ќ  "i(m"  i(m 2#  4  .3  Ԉ0    formumbreytingarverkefnumeWastj;rnendumfjrmlafyrirtkis.i(m 7݌  Ќ  "i(m"  i(m22#  5  .3  Ԉ0    Fjrmgnunfjrfestingarinnar.i(m2_݌{  Ќ  "i(m"  i(m,2#  6  .3  Ԉ0    FjrhagsstaWaYesssemhyggsteignasteWaaukaviWvirkaneignarhlut.i(m,Y݌nF Ќ  "i(m"  i(mY2#  7  .3  Ԉ0    NverandiogfyrirhuguWviWskiptatengslYesssemhyggsteignasteWaaukaviWvirkan 9 eignarhlutviWhlutaWeigandifjrmlafyrirtki.i(mY݌ Ќ  "i(m"  i(m2#  8  .3  Ԉ0    ReynslaYesssemhyggsteignasteWaaukaviWvirkaneignarhlutaffjrmlastarfsemi.i(m݌ Ќ  "i(m"  i(m2#  9  .3  Ԉ0    Eignarhald,stj;rnarsetaeWannurYtttakaYesssemhyggsteignasteWaaukaviWvirkan r eignarhlutstarfsemiannarralgaWila.i(mG݌e= Ќ  "i(m "  i(m222#  10  .3  Ԉ0    RefsingarsemssemhyggsteignasteWaaukaviWvirkaneignarhluthefurveriWdmdur 0 tilaWstaoghvortviWkomandistiranns;kn.i(m̡݌ Ќ  "i(m "  i(m'222#  11  .3  Ԉ0    NintengslYesssemhyggsteignasteWaaukaviWvirkaneignarhlutviWaWralgaWila.i(m'T݌ Ќ  "i(m "  i(mk222#  12  .3  Ԉ0    AWrarupplUsingarsemFjrmlaeftirlitiWtelurnauWsynlegar.i(mk݌i Ќ    SssemhyggsteignasteWaaukaviWvirkaneignarhlutlgaWiliskuluupplUsingarskv. \4 1.mgr.eigaviWumlgaWilannsjlfan,stj;rnarmennhans,framkvmdastj;raogYeinstak ' lingaoglgaWilasemeigavirkaneignarhlutlgaWilanum.SkalYennfremurupplUstum  endurskoWandalgaWilans.SkuluupplUsingarnarstuddarggnumeftirYvsemYaWviW.  FjrmlaeftirlitinuerheimiltaWveitaundanYgurfrskilumupplUsingumYessumhafilg `  aWiliekkitkaWaflaYeirraeWaefssemhyggsteignasteWaaukaviWvirkaneignarhlut S+! lUturopinberufjrmlaeftirlitiWrurkiogunnteraWaflasambrilegraupplUsingafr " eftirlitsstj;rnvaldiYessrkis.SamaviWefaWilinnlUtureftirlitiFjrmlaeftirlitsins. # @!25.gr. !W%   42.gr.lagannaorWastsvo: J""&   EigisWarentveimurstarfsdgumeftirm;ttkutilkynningarskv.40.gr.skalFjrmla #' eftirlitiWstaWfestam;ttkuhennar.TeljiFjrmlaeftirlitiWaWaflaYurfitarlegriupplUsinga #( enYeirrasemupperutaldar1.mgr.41.gr.frYeimsemhyggsteignasteWaaukaviWvirkan $ ) eignarhlutgeturYaWkrafiWviWkomandiumYr.SlkkrafaskalsettframeigisWaren v%N!* fimmtustarfsdgumeftirm;ttkutilkynningar.FjrmlaeftirlitiWhefursextustarfsdagatil A&"+ YessaWmetahvortYaWtelurYannsemhyggsteignasteWaaukaviWvirkaneignarhluthfan  '", tilaWfarameWeignarhlutinn.S;skaWeftirviWb;tarupplUsingumfrviWkomandi,sbr.2. '#- mlsl.,btistbiWeftirupplUsingunumviWdagafjldaskv.4.mlsl.,Y;ekkiumframtuttugu ( virkadaga.    FjrmlaeftirlitiWleggurmathvortssemhyggsteignasteWaaukaviWvirkaneignarhlut  shfurtilaWeigaeignarhlutinnmeWtillititilheilbrigWsogtraustsrekstursfjrmlafyrir a tkis.SkalmatFjrmlaeftirlitsinsgrundvallastllumeftirfarandiatriWum: T, ! ! q(#33 q"i(m"  i(m)2#  1  .3  Ԉ0    OrWsporiYesssemhyggsteignasteWaaukaviWvirkaneignarhlut.i(m)V݌ Ќ  "i(m"  i(mQ2#  2  .3  Ԉ0    OrWsporiogreynsluYesssemmunveitafjrmlafyrirtkinuforstWukomitilhinna  fyrirhuguWukaupaeWaaukningareignarhlutar.i(mQ~݌  Ќ  "i(m"  i(mв2#  3  .3  Ԉ0    FjrhagsleguheilbrigWi(e.financialsoundness)YesssemhyggsteignasteWaaukaviW  X virkaneignarhlutfjrmlafyrirtkinu,einkummeWtillititilYessreksturssemfjrmla K #  fyrirtkiWhefur,eWamunhafa,meWhndum.i(mв݌   Ќ  "i(m"  i(mδ2#  4  .3  Ԉ0    HvorttlamegiaWeignarhaldYesssemhyggsteignasteWaaukaviWvirkaneignarhlut    munitorveldaeftirlitmeWhlutaWeigandifjrmlafyrirtkieWahafahrifhvortYaW   munifylgjalgumogreglumsemumstarfsemiYessgilda.ViWmatYvskalm.a.horft wO  tilfyrrisamskiptaYesssemhyggsteignasteWaaukaviWvirkaneignarhlutviWFjrmla B  eftirlitiWog/eWannurstj;rnvld,tilYesshvortstaWafjrmlafyrirtkisinsh;pifyrir    tkjasemYaWmuntilheyrakunniaWmatiFjrmlaeftirlitsinsaWhindraYaWeWlilegum   eftirlitsaWgerWumoghvortlgogreglur,semgildaumYannsemhyggsteignasteWa {  aukaviWvirkaneignarhlut,hindraeWlilegteftirlit.i(mδ݌nF Ќ  "i(m"  i(m92#  5  .3  Ԉ0    HvorttlamegiaWeignarhaldYesssemhyggsteignasteWaaukaviWvirkaneignarhlut 9 munileiWatilpeningaYvttiseWafjrmgnunarhryWjuverka,eWagetiaukiWlkuraW  slktathfiverWiltiWviWgangastinnanhlutaWeigandifjrmlafyrirtkis.i(m9f݌ Ќ  @!26.gr. e=   43.gr.lagannasamtfyrirsgnorWastsvo: 0   TilkynningtilaWilasemtelstekkihfur.    TeljiFjrmlaeftirlitiWYannsemhyggsteignasteWaaukaviWvirkaneignarhlutekkihfan  tilYessaWfarameWeignarhlutinnskalYaWtilkynnaviWkomandiumYaW.FjrmlaeftirlitiW i skalrkstyWjaniWurstWusnafyrirviWkomandi. \4   NiWurstaWaFjrmlaeftirlitsinsskv.1.mgr.skalveraskriflegogtilkynntYeimsemhyggst ' eignasteWaaukaviWvirkaneignarhluteigisWarentveimurvirkumdgumeftiraWniWur  staWanlfyrir.LigginiWurstaWaFjrmlaeftirlitsinsekkifyririnnanYesstmafrestssem  kveWiWerum42.gr.skallitiWsvoaWFjrmlaeftirlitiWhafiekkiathugasemdirviWfyrir `  tlanirYesssemhyggsteignasteWaaukaviWvirkaneignarhluthlutaWeigandifjrmlafyrir S+! tki.EfssemhyggsteignasteWaaukaviWvirkaneignarhluterfjrmlafyrirtkieWav " tryggingaflagmeWstarfsleyfiWruaWildarrkieWam;WurflagslksaWilaeWaeinstaklingur # eWalgaWilisemhefuryfirrWyfirslkumaWila,ogefflagiWsemYessiaWilihyggstWlast  $ virkaneignarhlutyrWid;tturflaghanseWalytiyfirrWumhanskjlfarflunarYessara !W% eignarhluta,skalFjrmlaeftirlitiWhafasamrWviWviWeigandieftirlitsstj;rnvldsamrmi J""& viW3.mgr.2.gr.WurenniWurstaWaYesserkunngerW. #' @!27.gr. $ )   44.gr.lagannasamtfyrirsgnorWastsvo: v%N!* @& & Drttur.EndurnUjuntilkynningar. A&"+   HafissemhyggsteignasteWaaukaviWvirkaneignarhluteigirWistYrfjrfestingar  '", semhannhafWitilkynntFjrmlaeftirlitinuinnansexmnaWafrYvaWniWurstaWaYessl '#- fyrirskalhanntilkynnaYvaWnUjuumfyrirhugaWafjrfestingusna.kvWi40.!43.gr. ( gildaYumYtilkynninguogviWbrgWFjrmlaeftirlitsinsviWhenni.  &  @!28.gr. a   45.gr.lagannasamtfyrirsgnorWastsvo: T, @ Tilkynningekkisend.    NtilkynniraWilisemhyggsteignasteWaaukaviWvirkaneignarhlutFjrmlaeftirlitinu  ekki'umfyrirhuguWkaupsneWaaukninguvirkumeignarhlut,YrttfyriraWhonumsYaW   skyltskv.40.gr.,ogfellurYniWuratkvWisrttursemfylgirYeimhlutumsemeruumfram  X YaWsemhannttiWur.FjrmlaeftirlitiWtilkynnirviWkomandifjrmlafyrirtkiumbrottfall K #  atkvWisrttarins.SkalFjrmlaeftirlitiWkrefjastYessaWhlutaWeigandisendiinntilkynningu    samrmiviWkvWi41.gr.UmmlsmeWferWferaWWruleytiskv.41.!43.gr.GeriFjr    mlaeftirlitiWekkiathugasemdirviWaWviWkomandiaWilieignisteWaaukiviWvirkaneignar   hlutWlasthannatkvWisrttsamrmiviWeignarhlutsinn.BeristtilkynninghlutaWeigandi wO  ekkiinnanfjgurraviknafrYvaWFjrmlaeftirlitiWkrafWisttilkynningargeturYaWkrafist B  YessaWhannseljiYannhlutaeignarhlutarinssemerumframYaWsemhannttiWur.Fjr    mlaeftirlitiWseturtmamrkYvskyniogskalfresturinnekkiveraskemmrientveirmn   uWir. {  @!29.gr. 9   46.gr.lagannasamtfyrirsgnorWastsvo:  @T T :hfuraWilieignasthlut.    EignistaWilieWaaukiviWvirkaneignarhlutYrttfyriraWFjrmlaeftirlitiWhafikomistaW r YeirriniWurstWuaWhannsekkihfurtilaWeignasteWaaukaviWhlutsinnfellurniWurat e= kvWisrtturaWilaumframlgmarkYesshlutarsemtelstvirkureignarhlutur.ViWkomandi 0 aWilaerskyltaWseljaYannhlutaeignarhlutarinssemerumframleyfilegmrkogniWurstaWa  Fjrmlaeftirlitsinst;ktil.FjrmlaeftirlitiWseturtmamrkYvskyniogskalfresturinn  ekkiveraskemmrientveirmnuWir.AWiliWlastfyrriatkvWisrttaWslulokinni. i @!30.gr. '   eftir46.gr.lagannakemurnUgrein,46.gr.a,samtfyrirsgn,svohlj;Wandi:  @ HmlurmeWferWhlutarmeWantmafresturstendur.    Kaupvirkumeignarhlutkomaekkitilframkvmdagagnvartfjrmlafyrirtkinusem `  umrWirfyrrentmafresturFjrmlaeftirlitsinstilaWtakamliWtilskoWunarskv.42.gr.er S+! liWinneWaniWurstaWaFjrmlaeftirlitsinsliggurfyrir,hafieftirlitiWtekiWtilkynninguumhin " fyrirhuguWukaupeWaaukningutilfrekariskoWunar.meWanFjrmlaeftirlitiWhefurekki # tilkynntumniWurstWusna,eWatmafresturskv.42.gr.erekkiliWinn,erYeimsemhyggst  $ eignasteWaaukaviWvirkaneignarhlut;heimiltaWtakaYttkvrWunumumgrundvallar !W% breytingarfjrhagslegristWu,eignauppbyggingu,rekstri,starfsemioginnristarfsreglum J""& nemaaWfengnusrstkusamYykkiFjrmlaeftirlitsins. #' @!31.gr. $ )   47.gr.lagannasamtfyrirsgnorWastsvo: v%N!* @  TilkynningeigandaumaWilaskipti. A&"+   Hyggisteigandivirkseignarhlutardragasvorhlutafjr-eWastofnfjreignsinnieWaat  '", kvWisrttiaWhanneigiekkivirkaneignarhluteftirYaWskalhanntilkynnaYaWFjrmla '#- eftirlitinufyrirframogeinnighvereignarhluturhansmuniverWa.FarieignarhluturinnniWur ( fyrir20%,25%,33%,50%eWasvomikiWaWfjrmlafyrirtkiWhttiraWverad;tturfyrirtki  hlutaWeigandiskalYaWeinnigtilkynnt.SamaviWefhlutfallslegureignarhlutureWaat  kvWisrtturrUrnarvegnahlutafjr-eWastofnfjraukningar. a @!32.gr.    48.gr.lagannasamtfyrirsgnorWastsvo:  @ TilkynningfjrmlafyrirtkisumaWilaskipti.     Xegarhlutafjr-eWastofnfjreignfjrmlafyrirtkiferyfireWaundirYaumrksemtil  X greinderu40.gr.skalstj;rnYesstilkynnaFjrmlaeftirlitinuumYaWnstWulaussdrtt K #  ar.      EigisjaldnareneinusinniriskalfjrmlafyrirtkitilkynnaFjrmlaeftirlitinuumY    hluthafasemeigavirkaneignarhlutYvogumhlutafjreignhversYeirra.SamaviWum   eigendurstofnfjr. wO  @!33.gr.      49.gr.lagannasamtfyrirsgnorWastsvo:   @\\UpplUsingaskylda. {    FjrmlaeftirlitiWgeturkrafisthverskonargagnaogupplUsingafreinstaklingumeWa nF lgaWilumsemeigaeWafarameWeignarhlutfjrmlafyrirtkiYvskyniaWmetahvortYeir 9 teljasthfirtilaWfarameWvirkaneignarhlutsamkvmtYessumkafla.FjrmlaeftirlitiW  geturkrafistsmuupplUsingafreinstaklingumeWalgaWilumsemhafaselteignarhluteWa  haftmillignguumviWskiptimeWeignarhlut.LagakvWiumYagnarskyldutakmarkaekki r skyldutilYessaWveitaupplUsingarogaWgangaWggnum. e= @!34.gr.    eftir49.gr.lagannakomatvrnUjargreinar,49.gr.aog49.gr.b,samtfyrirsgnum,  svohlj;Wandi: i   a.(49.gr.a) ' 0  @ Raunverulegureigandi.    LeikivafiYv,aWmatiFjrmlaeftirlitsins,hverseWaverWiraunverulegureigandivirks  eignarhlutarskalYaWtilkynnaYeimsemsenditilkynninguskv.40.gr.eWafjrmlafyrir `  tkinusjlfu,efekkinsttilYesssemtilkynnti,aWeftirlitiWteljiviWkomandiekkihfantil S+! YessaWfarameWeignarhlutinn. "   b.(49.gr.b.)  $ @EENintengsl. !W%   kvWi40.!49.gr.gildaumnintengsleftirYvsemviWgeturtt.Ekkimmyndanin J""& tengslnemasUntsaWYauhindriekkieftirlitmeWstarfsemiflagsins. #' @!35.gr. $ )   52.gr.lagannaorWastsvo: v%N!*   Stj;rnarmennskuluverabsettiraWildarrkieWarkisemeraWiliaWEfnahags-ogfram A&"+ farastofnuninni(OECD).Framkvmdastj;riskalverabsetturaWildarrki.Fjrmlaeftir  '", litinuerheimiltaWveitaundanYgufrbsetuskilyrWum. '#- ?@  ? s ?    Stj;rnarmennogframkvmdastj;riskuluveralgrWaoghafa;flekkaWmannorWogmega ( ekkisWustufimmrumhafaveriWrskurWaWirgjaldYrotaeWatengslumviWatvinnurekstur  hafahlotiWd;mfyrirrefsiverWanverknaWsamkvmtalmennumhegningarlgum,sam  keppnislgum,lgumumhlutaflg,lgumumeinkahlutaflg,lgumumb;khald,lgum a umrsreikninga,lgumumgjaldYrotaskiptio.fl.ogkvWumlagaumgreiWsluopinberra T, gjalda,svoogsrlgumsemgildaumaWilasemltaopinberueftirlitimeWfjrmlastarfsemi.    Stj;rnarmennogframkvmdastj;rarskuluverafjrhagslegasjlfstWiroghafalokiWh  sk;lapr;fisemnUtiststarfi.FjrmlaeftirlitiWgeturveittundanYgufrmenntunarkrfum   skv.1.mlsl.grundvellireynsluogYekkingarviWkomandi.Jafnframtskulustj;rnarmenn  X ogframkvmdastj;rarbayfirngilegriYekkinguogstarfsreynslutilaWgetagegntstWu K #  sinnitilhlUWileganhtt,m.a.hafaYekkinguYeirristarfsemisemviWkomandifjrmla    fyrirtkistundar.XeirmegaekkihafasUntafsrhttsemisemgefurtilefnitilaWdragaefa    hfniYeirratilaWstandafyrirtraustumogheilbrigWumrekstrieWaaWYeirmunihugsanlega   misnotaaWstWusnaeWaskaWaflagiW.FjrmlaeftirlitiWseturreglurumfjrhagslegtsjlf wO  stWistj;rnarmannaogframkvmdastj;raogumhvernigstaWiWskuliaWhfismati. B    Stj;rnarmennmegaekkieigastistj;rnannarseftirlitsskyldsaWilaeWaaWilasemer    tengdurhonumnverastarfsmenn,lgmenneWaendurskoWendurannarseftirlitsskyldsaWila   eWatengdraflaga.StarfsmnnumfjrmlafyrirtkiserekkiheimiltaWsitjastj;rnviW {  komandifjrmlafyrirtkis. nF   XrttfyrirkvWi4.mgr.geturstj;rnarmaWureWastarfsmaWurfjrmlafyrirtkistekiW 9 stistj;rnannarsfjrmlafyrirtkis,vtryggingaflagseWafjrmlasamsteypuefumeraW  rWad;ttur-eWahlutdeildarflagfjrmlafyrirtkisinseWaflagsemerd;tturflageWahlut  deildarflagflagsmeWyfirrWfjrmlafyrirtkinu.Samagildirumlgmannm;Wurflags. r   Stj;rnarsetaskv.5.mgr.skalhWYvaWhnskapiekki,aWmatiFjrmlaeftirlitsins,httu e= hagsmunarekstrumfjrmlamarkaWi.0Yessusambandiskalm.a.horfttileignarhalds 0 aWilaogtengslaflagsinssemumrWirviWaWraaWilafjrmlamarkaWi,svooghvort  tengslingetiskaWaWheilbrigWanogtraustanreksturfjrmlafyrirtkisins.    FjrmlafyrirtkiskaltilkynnaFjrmlaeftirlitinuumskipanogsWaribreytingarf i lagsstj;rnogframkvmdastj;rnogskulutilkynningunnifylgjafullngjandiupplUsingartil \4 aWhgtsaWmetahvortskilyrWumgreinarinnarsfullngt. ' @!36.gr.    eftir52.gr.lagannakomaYrjrnUjargreinar,52.gr.a,52.gr.bog52.gr.c,samt `  fyrirsgnum,svohlj;Wandi: S+!   a.(52.gr.a.) # @ Stj;rnfjrmlafyrirtkisboWartilaWalfundarflagsins.  $   NboWarstj;rnekkitilaWalfundarsamrmiviWlg,samYykktireWakvrWunaWal !W% fundarogskalFjrmlaeftirlitiWYboWatilhansaWkrfustj;rnarmanns,framkvmdastj;ra, J""& endurskoWandaeWaaWilasemeratkvWisbraWalfundi.FjrmlaeftirlitiWtilnefnirfundar #' stj;raYeimtilvikumogskalstj;rnafhendahonumskryfirYsemeruatkvWisbrir, #( gerWab;kaWalfundaogendurskoWunarb;k.FlagiWgreiWirkostnaWviWaWalfundinn. $ )   b.(52.gr.b.) A&"+   Stj;rnm;WurflagsberaWtilkynnaFjrmlaeftirlitinuYegarmynduWerflagasamstWa  '", ogfjrmlafyrirtkiWlastyfirrWWruflagi.Einnigskaltilkynnaverulegarbreytingar '#- skipulagisamstWuYegarYrgangagildi. (z$.  m)E%/   & a c.(52.gr.c.) (   Stj;rnogframkvmdastj;riskuluntafargeraFjrmlaeftirlitinuviWvarthafiYeir  vit'a(neskjuummlefnisemhafarslitaYUWingufyrirframhaldandistarfsemiflagsins.  @!37.gr. T,   EftirfarandibreytingarverWa54.gr.laganna:  ! ! (g03q"i(m"  i(mA2g  a  .3  Ԉ0    LokamlsliWur2.mgr.orWastsvo:ReglurYessarskuluhlj;tastaWfestinguFjrmla  eftirlitsins.i(mAn݌  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i(m݌ X Ќ    0     v Stj;rnarformannifjrmlafyrirtkier;heimiltaWtakaaWsrnnurstrffyrir K #  flagiWenYausemteljasteWlilegurhlutistarfahanssemstj;rnarformanns,aWundan    skildumeinstkumverkefnumsemflagsstj;rninfelurhonumaWvinnafyrirsig.   @!38.gr. wO    57.gr.lagannaorWastsvo: B    Stj;rnfjrmlafyrirtkisskalsetjareglur,semstaWfestarskuluafFjrmlaeftirlitinu,um    viWskiptiYessviWframkvmdastj;raogaWralykilstarfsmenn.Samningurfjrmlafyrirtkis   umln,byrgWir,kauprtteWasambrilegviWskiptiviWframkvmdastj;raerhWursam {  Yykkistj;rnarfyrirtkisins.kvrWunumslktskalb;kuWogtilkynntFjrmlaeftirlitinu. nF kvWiYessarargreinargildaeinnigumYsemerunnumtengslumviWframkvmda 9 stj;rafjrmlafyrirtkis.    UmviWskiptifjrmlafyrirtkisogstarfsmannaYessfersamkvmtreglumsemstj;rn  fjrmlafyrirtkisseturogbirtarskuluopinberlega.SkuluYau,eftirYvsemkosturer,lta r smureglumogviWskiptiviWalmennaviWskiptamennsambrilegumviWskiptum. e= @!39.gr.    eftir57.gr.lagannakomatvrnUjargreinar,57.gr.aog57.gr.b,samtfyrirsgnum,  svohlj;Wandi: i   a.(57.gr.a.) ' @Kaupaukakerfi.    AWteknutillititilheildarafkomufjrmlafyrirtkisyfirlengritma,undirliggjandihttu  ogfjrmagnskostnaWar,erfjrmlafyrirtkiheimiltaWveitakauprtteWakaupaukagreiWslur `  samrmiviWreglursemFjrmlaeftirlitiWsetur.unninrttindistarfsmannasamkvmt S+! kaupaukakerfiskulufrWtilgjaldahverjuriogsrstaklegagerWgreinfyrirYeimskUr " ingummeWrsreikningi. #   b.(57.gr.b.) !W% @ Starfslokasamningur. J""&   Fjrmlafyrirtkier;heimiltaWgerastarfslokasamningviWframkvmdastj;raeWaannan #' lykilstarfsmannnemahagnaWurhafiveriWafrekstrifyrirtkisinssamfelltsWustuYrjr #( starfstmahans.MeWstarfslokasamningigreinYessarierttviWhverskonarsamningasem $ ) gerWirerumilliframkvmdastj;raeWalykilstarfsmannsannarsvegarogfjrmlafyrirtkis v%N!* hinsvegarogkunnaaWfraYeimsemlturafstrfumhlunnindieWarttindiumframhefW A&"+  bundnarlaunagreiWsluruppsagnarfresti.  '", A@ A  A    &   HafihagnaWurveriWafrekstrifyrirtkisinssamfelltsWustuYrjrerheimiltaWgera ( starfslokasamninga'( ԀviWYsemtilgreindireru1.mgr.Slkirsamningarskuluveraformi  beinnalaunagreiWslnaogekkivaralenguren12mnuWieftirstarfslok.Umstarfsloka  samningsemgerWurhefurveriWfyrirgildistkulagaYessaraenekkikomiWtilframkvmda a gildakvWigreinarYessarar. T,   HeimilterreglugerWaWkveWannarumskilyrWiogframkvmdstarfslokasamninga.  SrstaklegaskalgeragreinfyrirslkumsamningumskUringummeWrsreikningi.  @!40.gr.  X   77.gr.lagannafellurbrott. K #  @!41.gr.      EftirfarandibreytingarverWa84.gr.laganna:   ! ! (g00"i(m"  i(m\2g  a  .3  Ԉ0    0staWorWanna?Yessarargreinar 3.mlsl.1.mgr.kemur:lagaYessaraaukreglugerWa wO  ogreglnasemsettarerumeWstoWYeim.i(m\݌B  Ќ  "i(m"  i(m2g  b  .3  Ԉ0    5.mgr.orWastsvo:i(m݌   Ќ    0     v EiginfjrYtturAtelstverainnborgaWhlutaf,varasj;Wir,yfirverWsreikningurhluta   fjr,endurmatsreikningursamkvmtverWb;lgureikningsskilumog;rWstafaWeigiWf {  enaWfrdregnub;kfrWuvirWieiginhlutabrfaeWastofnfjrbrfa,viWskiptavild,reikn nF aWriskattinneignogWrum;efnislegumeignum,svoogtapiogsamYykktriarWsthlut 9 un.Ennfremurskaltakatillittilhlutdeildarminnihlutaeiginfd;tturflagasam  kvmtsamstWureikningsskilum.LeiWinvirWingskuldbindingatilmyndunareiginfjr  skaldragaYaWeigiWffreiginfjrYttiA.r "i(m"  i(m72g  c  .3  Ԉ0    eftir10.mgr.kemurnUmlsgrein,svohlj;Wandi:i(m7d݌e= Ќ    0     v FjrmlaeftirlitinuerheimiltaWkveWareglumaWaWrirliWirenYeirsemerutaldir 0 5.mgr.dragistfreiginfjrgrunnifjrmlafyrirtkis. @!42.gr. i   EftirfarandibreytingarverWa85.gr.laganna: \4 ! ! 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EfnislegaerskilnaWurYessinnastsambrilegurYeimsemgerWurertilhfisstj;rnarog " framkvmdastj;rafjrmlafyrirtkja,sbr.ngildandi1.mgr.52.gr.laganna.Jafnframter # gertrWfyrirYvaWFjrmlaeftirlitiWgetitekiWhfiforstWumannstilsrstakrarskoWunar.  $   03.mgr.erlagttilaWinnriendurskoWunskuligerastj;rnfjrmlafyrirtkisgreinfyrir !W% starfsemisinni.EkkisstmeWvsantilYeirrarrkubyrgWarsemstj;rnfjrmlafyrirtkis J""& hefurYykireWlilegtaWleggjatilslktfyrirkomulag.XYykirrtt,einkummeWYaWaWmark #' miWiaWtryggjagagnsi,aWgeraYkrfuaWstj;rnarfundumsskyltaWtakafyrirallar #( athugasemdirinnriendurskoWunarogfratilb;karenskv.4.mgr.skalinnriendurskoWun $ ) tilkynnasrstaklegatilFjrmlaeftirlitsinsYrathugasemdirsemYaWhefurgertogsenttil v%N!* stj;rnar.XessiskipanYykirtilYessfallinaWennfrekarsgagnsitryggtsamtYvsem A&"+ FjrmlaeftirlitinuergefiWtkifritilaWbeitaYeimrrWumsemYaWhefur,teljiYaWYrf  '", aWbeitaYeim,endaberistYvathugasemdinnriendurskoWunarnstWulaussdrttar.MeW '#- athugasemdumereinkumttviWformlegarathugasemdirseminnriendurskoWuntelurgefa ( tilefnitilaWkomiWverWiframfriviWstj;rn.EkkierYvgengiWsvolangtaWleggjaYaWtil  aWviWkomandiYurfiaWfratilb;karminnihttarathugasemdireWaYaWsemteljamvera  almennarbendingar.LoksergertrWfyrir&  YvaWinnriendurskoWungeriFjrmlaeftirlitinu, a eigisjaldnarenrlega,greinfyrir'QniWurstWumkannanasinna. T,   LktogheimiltergildandilgumerfrumvarpinugertrWfyrirYvaWFjrmlaeftirlitiW  getifram,meWhliWsj;nafeWliogumfangirekstrareinstakrafjrmlafyrirtkja,veittundan  YgufrstarfrksluinnriendurskoWunardeildarogsettYeimfjrmlafyrirtkjumsemslka   undanYguftiltekinskilyrWi.SkilyrWifyrirslkriundanYgugtit.d.veriWYlundaWgerW  X yrWikrafaumaWkomiWyrWilaggirnarannarskonarinnraeftirliti.JafnframtgeturFjrmla K #  eftirlitiWveittundanYgufreinstkumYttumstarfsemiinnriendurskoWunardeilda,sbr.    orWalagkvWisins.    @ Um7.gr. wO    0frumvarpinuerlagttilaWstaWngildandi2.mgr.komitvrnUjarmlsgreinar.0Yeirri B  fyrrierlagttilaWfjrmlafyrirtkiframkvmireglulegalagspr;fogaWniWurstWurslkra    lagspr;fasuskjalfestar.XettafyrirkomulagertaliWgetaveriWtilYessfalliWaWfyrrshgt   aWgrpataumanaefeinhverhttagtiveriWfyrirhendiYveruaWkrfurumeiginf {  standistekkilagaukYesssempr;fanirsemYessarstuWlaaWauknugagnsiogtrverWug nF leika. 9   0YeirrisWariergertrWfyrirYvaWFjrmlaeftirlitiWgetisettfrekarireglur,ekkiein  ungisumeftirlitskerfivegnahttuYttastarfsemifjrmlafyrirtkjaogfjrmlasamsteypa  lktogkveWiWerumngildandilgum,heldurgetieftirlitiWeinnigsettslkarreglurum r framkvmdhttustUringar.TilviWb;tarviWgildandilgerennfremurlagttilaWFjr e= mlaeftirlitinusheimiltaWsetjareglurumstWuhttustUringarinnanfjrmlafyrirtkja. 0 ErslkttaliWnauWsynlegttilaWtryggjaaWhttustUringusgertngilegahttundirhfWi  innanfjrmlafyrirtkjaogYannigt.d.ekkilitiWsvoaWhngetiveriWaukastarfsemlgt  setturstarfsmaWursinni. i   FramangreindarbreytingarhafaYanntilgangaWtryggjaaWuppfylltarsukrfurumfjr \4 hagsleganstyrkfjrmlafyrirtkja,Y.e.krfurumeigiWfoglaustf. ' @ Um8.gr.    08.gr.frumvarpsinserlagttilaWbttverWiviWlgintveimurnUjumgreinum,17.gr.a `  og17.gr.b.MeWnUrri17.gr.aerlagttilaWfjrmlafyrirtkiskulihaldasrstakaskryfir S+! YaWilasemYaueigaskuldbindingarhendur.TilYessaWutanumhaldslkrarskrrverWi " ekkiumofYyngjandierutilgreindYauskilyrWisemYurfaaWverafyrirhenditilYessaW # lntakendur,eWaaWrirsemfjrmlafyrirtkieigakrfur,lendiskrnni.Megintilgangur  $ skrrinnareraWtryggjaaWeftirlitsaWilar,YessutilvikiFjrmlaeftirlitiWogSeWlabanki0s !W% lands,getihaftngilegayfirsUnyfirstWuYeirraviWskiptamannafjrmlafyrirtkjasemeru J""& YaWkerfislegamikilvgir,eWast;rir,aWfllrekstriYeirrakunniaWhafahriftfyrir #' viWskiptasambandYeirraogviWkomandifjrmlafyrirtkja.TilaWtryggjaaWupplUsingarr #( skrnninUtistbWiFjrmlaeftirlitinu,semeftirlitsaWilameWstarfsemieinstakrafjrmla $ ) fyrirtkja,ogSeWlabanka0slands,semeftirlitsaWilameWlausafogmeWkerfislgrihttu, v%N!* kannaWYurfaaWendurskoWakvWisamstarfssamningsmilliYessaratveggjaeftirlitsaWila. A&"+   samtYeimtillgumsemlagWarerutilannarsstaWarfrumvarpinu,einkumaWYver  '", varWartengslviWskiptamannaogauknarskyldursemlagWarerueftirlitsskyldaaWilatilYess '#- aWtengjaaWilasaman,erYessvnstaWtillagaYessimegiverWatilYessaWfyrrsunntaW ( komaaugaatburWarssemkannaWleiWatilkerfishttu.    &  MeWnUrri17.gr.berhorfttilYessaWtilaWupplUsingarumaWilaskrnni,semkveWiW  erumnUrri'Ԁ17.gr.a,Yj;niYeimtilgangiaWeftirlitsaWilargetibrugWistviWkerfislgri a httuvegnast;rraaWilaskrnni,snauWsynlegtaWYeirgetiaflaWupplUsingabeintfr T, viWkomandiumstWuYeirragagnvartWrumenYeimsemsenthafainnupplUsingar.Erhr  m.a.umaWrWaskuldbindingarYeirragagnvarterlendumlnveitendumeWaWrumerlendum  aWilum.     0greininnierueinniglgWtilrrWifyrirFjrmlaeftirlitiWsemYaWgeturgripiWtilbregW  X istaWiliekkiviW;skeftirlitsinsumupplUsingareWaefupplUsingarnareru;fullngjandi. K #  @ Um9.gr.      01.gr.frumvarpsinsergerWtillagaumnUjagrein,1.gr.a,YarsemverWiaWfinnaorW   skUringarnokkurrahugtakasemlginvsatil,m.a.umYaWhvaWnintengslmerkjalg wO  unum.VerWifrumvarpiWaWlgumverWa2.og3.mgr.18.gr.ngildandilaga,YarsemfjallaW B  erumnintengsl,;YarfarogerYvsamhliWagerWtillagaumaWYrfallibrott.    @ttUm10.gr. {    Samkvmt1.mgr.19.gr.ngildandilagaskulufjrmlafyrirtkistarfasamrmiviW nF eWlilegaogheilbrigWaviWskiptahttiogvenjurfjrmlamarkaWi.X;ttengumdyljistmikil 9 vgiYessaYhefur19.gr.lagannasttnokkurrigagnrUnifyrirYrsakiraWYykja;skUr.  XrttfyriraWsjmegiafeldrilgskUringarggnumaWFjrmlaeftirlitiWgetisettleiWbeinandi  reglurYessusambandiYhafaYr,tilYessa,ennekkilitiWdagsinslj;s. r   ViWhrunbankannahaustiW2008varWfjrmlakerfilandsinsfyrirmiklumhnekkiog e= verulegahefurdregiWrtrverWugleikafjrmlafyrirtkja.MikilvgteraWendurheimta 0 fyrritrverWugleikaogmeWYaWhugaerfrumvarpinugerWtillagaumaWbttverWiviW19.  gr.nUrri2.mgr.YarsemkveWiWerumaWFjrmlaeftirlitiWskulisetjareglurumYaWhvaW  teljisteWlilegirogheilbrigWirviWskiptahttirfjrmlamarkaWi.JafnframtergerWkrafaum i aWfjrmlafyrirtkihafiaWgengilegarupplUsingarumrskurWar-ogrttarrrWiviWskipta \4 vinasinnarsigreiningurmilliviWskiptavinarogfjrmlafyrirtkis,m.a.ummlskottil ' rskurWarnefndarumviWskiptiviWfjrmlafyrirtki.MeWtillguYessaefniserekkisstlitiW  tilYessaWmeWhrunibankannaogviWYrsrstkuaWstWursemsWanhafarktefna  hagslfinuhrlandihefurfjldiviWskiptamannafjrmlafyrirtkjalentfjrhagslegum `  erfiWleikum,bWieinstaklingarogfyrirtki. S+!   & a FjrmlafyrirtkjumhefurmeWlgumnr.107/2009veriWlgWsskyldaherWaraWsetja " skUrarreglurumverklagviWrlausnmlaYeirraeinstaklingaogfyrirtkjasemeiga # greiWsluerfiWleikum.XhafafjrmlafyrirtkinmeWundanYgufrsamkeppnisyfirvldum'aE&  $ lagtdrgaWsamrmdumreglumsembeitamviWrlausnslkraskuldamlaenhvertfyrir !W% tkisetursvoendanlegaeiginreglursemhWarerusamYykkiFjrmlaeftirlitsins.Lj;ster J""& aWstaWafyrirtkjasemeruviWskiptumviWfjrmlafyrirtkigeturveriWmjgmismunandi. #' HelsturekstrarstrWirogstaWaefnahagsreikningsgeturveriWmjg;lkogrlausnskulda #( vandaYvhWaWstWumhversaWilafyrirsig.YrWinr;mgulegtaWlgfestaalmennar $ ) reglurumhvernigfjrmlafyrirtkjaeigiaWstandaaWendurskipulagninguskulda.X;erlj;st v%N!* aWfjrmlafyrirtkihafaekkialgjrlegafrjlsarhendurumhvernigstaWiWskuliaWYessum A&"+ mlum.EinsogWursegirberYeimaWsetjaumYettaskUrarreglursemhWarerusamYykki  '", Fjrmlaeftirlitsins.XerufjrmlafyrirtkinhWkvWumsamkeppnislaga,aukYesssem '#- 8@ 8  8  SamkeppniseftirlitiWhefursettframlitumkvarWanirbankaogstj;rnvaldaumframtW ( fyrirtkjasamkeppnismrkuWum.SmuleiWisskulufjrmlafyrirtkistarfasamrmiviW  eWlilegaogheilbrigWaviWskiptahtti.SamkvmtYvgetaeftirlitsaWilar,Y.e.Samkeppnis  eftirlitiWogFjrmlaeftirlitiW,ltiWtilsntakaefmisbresturverWur.Xettafrumvarpgerir a einnigrWfyrirYvaWFjrmlaeftirlitiWsetjireglurumhvaWteljisteWlilegirogheilbrigWir T, viWskiptahttir.Slkarreglurgeta,eftiratvikum,gertfjrmlafyrirtkjumskyltaWfylgjatil  teknumleikreglumkomiYauaWfjrhagslegriendurskipulagningueignaogskuldaviWskipta  manna.     AukiWumfanggreiWsluerfiWleikageturleitttilYessaWhefWbundinrrWirttarfarslaga  X eigiekkijafnvelviWogeWlilegurferWi.MikilvgterYv,ekkisstYeimerfiWatmasem K #  gengurnyfirslenskuYj;Wina,aWviWskiptavinirfjrmlafyrirtkjasuvelupplUstirumYau    rttarrrWisemYeimbj;WastogaWfjrmlafyrirtkinhafiaWgengilegarupplUsingarumYaW    hvaWarttarrrWistandiviWskiptavinumYeirratilboWarsigreiningur.ErYvfrumvarp   inugerWtillagaumframangreintenfyrirkomulagsemYettaYykirjafnframtbeturtilYess wO  falliWaWtryggjagagnsiaWYessuleytiogaWllumviWskiptavinumbj;Wistsambrilegr B  rWi.ByggisttillagafrumvarpsinssambrilegukvWilgumumvtryggingarsamninga.      MeWtillguumnUja3.mgr.erlagastoWumskotiWundirtilvistnefndarsemYegarerstarf   andi,Y.e.rskurWarnefndarumviWskiptiviWfjrmlafyrirtki.ReynslanhefursUntaWhinar {  UmsurskurWarnefndir,sbr.t.d.rskurWarnefndvtryggingamlumogrskurWarnefndum nF viWskiptiviWfjrmlafyrirtki,hafareynstneytendumflj;tvirkoghagkvmleiWtilaWf 9 skoriWrgreiningisemkannaWrsamilliYeirraogviWkomandifyrirtkja.  @ttUm11.gr. r   0greininnierlagttilaWsetturverWilagarammiumhvernighaldiWskuliutanumupplUs e= ingarumeinstakaviWskiptamennfjrmlafyrirtkja. 0   ErlagttilaWhinalmennareglaverWisaWenginneigiaWgangaWupplUsingumumviW  skiptamannnemahannhafiraunverulegttilefnitil.0starfsemifjrmlafyrirtkjagetaveriW  eWlilegarstWurfyrirYvaWstarfsmennaflisrupplUsingaumstWueinstakraviWskipta i manna.XaWt.d.viWYegarstarfsmaWurfjrmlafyrirtkiseraWvinnaaWmlumviWkom \4 andi,ervarWarendurskipulagningurekstrihanseWahvaWvarWarsamYykkieWaframleng ' inguyfirdrttarheimild.    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(z$.  m)E%/ @ttUm13.gr. (   TillagaumaWnUjummlsliWverWibttviW1.mgr.22.gr.lagannabyggistYvaW  eWlilegtYykiraWFjrmlaeftirlitiWgetimetiWhvortskilyrWi1.mlsl.kvWisinssufyrir  hendi.XanniggetieftirlitiWsettfjrmlafyrirtkjumtiltekinskilyrWitilaWljkafjrhagslegri a endurskipulagningu.EkkisstYykirnauWsynlegtaWtiltakasrstaklegatmafrestendaeruYau T, rrWisemkvWiWbUWurupptmabundineWlisnu.tWskuliYvhaftaWmarkmiWiaW  fjrhagslegriendurskipulagninguljkisemfyrst.  @ttUm14.gr.  X   TilsamrmisviWYrbreytingarsemlagWarerutil3.og11.gr.frumvarpsinsYykirrtt K #  aWleggjatilbreytingug-liW1.tlul.1.mgr.25.gr.lagannaYannigaWskUrtsaWverW    brfafyrirtkihafiheimildirtiltkuverWbrfatilviWskiptaskipulegumverWbrfamarkaWi    tilviWb;tarYvaWgetahaftumsj;nmeWtboWifjrmlagerninganslutryggingar.   @ttUm15.gr. B    MeWYeimtillgumsemlagWarerutilfrumvarpinuumbreytingaroguppskiptinguefni    29.gr.lagannaerlagttilaWtilvsun5.mgr.28.gr.laganna29.gr.fallibrott.   @ttUm16.gr. nF   MeWYessarigreinfrumvarpsinserlgWtilbreyting29.gr.lagannaYveruaWkvW 9 umgreinarinnarverWibeintbWiaWm;Wurflgumogd;tturflgumengildandilgumer  ekkifjallaWumhrifkvWannad;tturflg.XannigergertrWfyrirYvaWsamanlagWur  eignarhluturfjrmlafyrirtkisogd;tturflagaYessmegiekkinemahrrifjrhWaWnafn r verWien10%afnafnvirWiinnborgaWshlutafjreWastofnfjrfyrirtkis.Tillagaumbreytingu e= miWaraWYvaWtryggjaaWekkishgtaWkomaeignarhlutumfyrird;tturflgumogYann 0 igfarasvigviWreglurumhmarkeiginhluta.ViWsamningufrumvarpsinskomtillitaaW  lkkahinheimiluWumrk,10%,enfalliWfrYvvegnatengingarinnarviWd;tturflg.X  erkveWiWumskyldutilaWtilkynnaFjrmlaeftirlitinuntafarefviWkomandieignastmeira i afhlutafeWastofnfvegnalkningarviWskipta,sbr.22.gr.laganna,enFjrmlaeftirlitiW \4 geturveittalltaWYriggjamnaWafresttilaWkomaeignarhlutniWurlgmltmark.Lktog ' kveWiWerumgildandilgumerYessframgetiWaWumheimildirfjrmlafyrirtkistil  aWeignasteiginhlutigildiaWWruleytikvWiVIII.kaflahlutaflagalaga.    Xer2.mgr.kveWiWumaWviWtreikningskv.1.mlsl.1.mgr.skulitakatillittilfram `  virkrakaup-ogslusamningaogannarraafleiWusamningasemfjrmlafyrirtkihefurgert S+! umeiginhlutabrf. "   LoksermeWbreytingunnigertrWfyrirYvaWfelldverWibrottngildandi2.mgr.grein # arinnarumlnveitingarendaverWikvWiumlnveitingarsettsrstakagrein,sbr.nnar  $ 16.gr.frumvarpsins. !W% @ttUm17.gr. #'   VerWifrumvarpiWaWlgumerfjrmlafyrirtkifyrstalagimeWllu;heimiltaWlnatil #( kaupahlutaf/stofnfjrbrfumfyrirtkinuefveWandlagiWerusjlfhlutabrfin/stofnfjr $ ) brfin.AfsjlfusrleiWiraWbannreglaner;frvkjanleg,Y.e.ekkingiraWfsjlfskuldar v%N!* byrgWsamhliWaveWsetninguhlutabrfanna/stofnfjrbrfannatilYessaWlnamegitilkaup A&"+  anna.  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S+!   0gildandilgumergertrWfyrirYvaWFjrmlaeftirlitiWgetilagtfleiriatriWitilgrund " vallarmatisnuYvhvortssemhyggsteignasteWaaukaviWvirkaneignarhlutstilYess # hfur.Tilskipun2007/44/EBtilgreinirhinsvegarsrstaklegaaWaWeinsYauatriWisemtalin  $ eruuppgreininnimegihafatilhliWsj;nar. !W%   X;ttviWfyrstusUnmegitlaaWYarmeWsumguleikarFjrmlaeftirlitsinstilaWsetja J""& siguppm;tifjrfestingunnitakmarkaWirYersvoekki.0sjlfusrmhaldaYvframaW #' tluliWirnirsamanlagtinnihaldillYauatriWisemeftirlitsaWiliYarfaWhaldatilYessaWgeta #( lagtmatkaupandann. $ )   Samkvmt1.tlul.meturFjrmlaeftirlitiWYannsemhyggsteignasteWaaukaviWvirkan v%N!* eignarhlutgrundvelliYessorWsporssemhannhefuraflaWsrogskv.2.tlul.meturYaW A&"+ orWsporYesssemfyrirhugaWeraWveitamunistarfseminniforstWu.tlamaWviWYaWmat  '", horfieftirlitiWtilfyrristarfaviWkomandiogaWkomu,eWaYtttku,atvinnurekstri,ogYn '#- tillitstilYesshvaWaformlegustWuviWkomandikannaWhafagegnt.XanniggtiaWilisem ( ekkihefurreynsluafYeirristarfsemisemfjrmlafyrirtkistundarenviWkomandihefWihins  vegarreynslurhttuskinnistarfsemiWrumvettvangiYurftaWfaragegnumYrengra  nlaraugaenaWilisemaWbakifarslanferilfjrmlamarkaWi. a   ViWmatskv.3.tlul.hefurFjrmlaeftirlitiWtilhliWsj;narhvernigssemhyggsteignast T, eWaaukaviWvirkaneignarhluthyggstfjrmagnakaupin.SuYaut.d.fjrmgnuWaWverulegu  leytimeWlntkufrWrufjrmlafyrirtkiogviWkomandisetur,eWahyggstsetja,eignar  hlutinaaWveWifyrirlnitilkaupanna,leggurFjrmlaeftirlitiWmatYaWhvergetiveriWhrif   YessefaWilinngeturekkistaWiWskilummeWgreiWslulni.SlktmatnWibWitilhrifa  X YannsemlniWveitirogYannsemkaupa.MeWYeimhttiereftirlitinugertkleiftaW K #  metasmithttumillifjrmlafyrirtkja.    @ttUm26.gr.     0tilskipun2007/44/EBerekkigertrWfyrirums;knumheimildtilYessaWmegafarameW wO  virkaneignarhlut.Tilskipuningefureftirlitsstj;rnvldumhinsvegarkveWinnfresttilaW B  setjasiguppm;tikaupunum;meWWrumorWumaWhafnaYvreyndaWkaupandimegi    farameWeignarhlutinn,Y.e.nUtaatkvWisrttognnurYaurttindisemhlutnumfylgja.Ber   istekkiviWbrgWfreftirlitsstj;rnvaldiinnantilskilinsfrestseignastkaupandisjlfkrafall {  rttindiyfirhlutnum. nF @ttUm27.gr.    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X   UmaliW. K #    X;ttkvWifrumvarpsinsgerirWfyrirverulegriYrenginguheimildafjrmlafyrirtkja    tillnveitinga,m.a.banniviWlnveitingumtilYeirrasemeigavirkaneignarhlutogbanniviW    lnveitingumtilkaupaeiginhlutabrfummeWveWiYeim,YykirekkirttaWbannameW   llulnveitingartilstj;rnarmanna.AWbakislkumlnveitingumgetalegiWmjgeWlilegar wO  stWur.0frumvarpinuerlagttilaWFjrmlaeftirlitiWstaWfestireglurumslkviWskiptiog B  gefstYtkifritilaWfylgjastmeWaWfariWsaWYeimreglum.      UmbliW.     kvWifrumvarpsinsumstarfandistj;rnarformennbyggistefnisleganiWurstWum {  nefndarumstefnum;tunslensksviWskiptaumhverfissemValgerWurSverrisd;ttirviWskipta nF rWherraskipaWimeWbrfi,dags.27.janar2004(IWnaWar-ogviWskiptarWuneyti:0slenskt 9 viWskiptaumhverfi(Reykjavk,nefndarlit,september2004)).    MeirihlutinefndarinnarsemvannaWgerWfrumvarpsinslagWitilaWstj;rnarformanni  hlutaflagsyrWiekkiheimiltaWtakaaWsrnnurstrffyrirflagiWenYausemfallaundir r eWlilegstrfstj;rnarformanns.X;varlagttilaWstj;rnflagsinsgtifaliWformanniaWvinna e= einstkverkefnifyrirstj;rnina.SkilaWieinnnefndarmaWursrlitiogtaldiekkirttaWfesta 0 slktkvWilg.    01.mgr.70.gr.lagaumhlutaflgerkveWiWumkosninguformannsflagsstj;rnar.X  erYarjafnframtkveWiWumaWekkimegikj;saframkvmdastj;raflagssemstj;rnarfor i mannYv.LagtertilaWnUmlsgreinbtistviW54.gr.lagannaYarsemkveWiWverWium \4 aWstj;rnarformannifjrmlafyrirtkiskuli;heimiltaWtakaaWsrnnurstrffyrirflagiW ' enYausemteljasteWlilegurhlutistarfahanssemformannsflagsstj;rnar.0kvWinuerY;  gertrWfyrirundantekningufrmeginreglunniaWYvervarWareinstkverkefnisemflags  stj;rnfelurstj;rnarformanniaWvinnafyrirstj;rnina. `    Stj;rnarformennflagagegnamikilvguhlutverkiinnanstj;rnaendasjYeirm.a.umaW S+! stUrafundumstj;rnarogboWatilstj;rnarfunda,aWeiginfrumkvWieWasamkvmtbeiWni " stj;rnarmannaeWaframkvmdastj;ra.EinsogkemurframhraWframanleggur1.mgr.70. # gr.hlutaflagalagabannviWYvaWframkvmdastj;riflagsverWikosinnstj;rnarformaWur  $ Yv.NokkuWhefurhinsvegarboriWYvhrlendisaWstj;rnarformennsujafnframtmeWal !W% Wstustj;rnendahjviWkomandiflagiogsinnidaglegumstrfumfyrirYaW.0slkumtil J""& vikumeruYeirekkititlaWirsemframkvmdastj;rarheldurhefurmyndastsvenjaaWtala #' umYsemstarfandistj;rnarformenn.Strfstarfandistj;rnarformannalkjastoftreynd #( mjgstrfumframkvmdastj;raoghlUturfyrirkomulagiWaWorkanokkurstvmlislj;si $ ) fyrrnefndskvWisumaWekkimegikj;saframkvmdastj;rasemstj;rnarformann. v%N!*   0Yeimflgumsemhafastarfandistj;rnarformanneroftnokkuWskUrverkaskipting A&"+ millistj;rnarformannsogframkvmdastj;ra,t.d.YannigaWssWarnefndisrummlefni  '", semltaaWdaglegumrekstrienstj;rnarformaWurinnsinnirWrumverkefnum,t.d.stefnu '#- m;tun,meirihttarsamningumo.s.frv.litamlgeturveriWhvortslkverkfalliundireWli ( legtverksviWstj;rnarformannsendahefurflagsstj;rninsemheildnokkurthlutverkviW  stefnum;tunogYarfaWgefaframkvmdastj;raheimildtilrWstafanasemteljast;venjulegar  eWamikilshttar.EkkerterY;YvtilfyrirstWuaWnframsambrilegriverkaskiptingun a starfandistj;rnarformannsmeWYvt.d.aWhafatvoeWafleiriframkvmdastj;raogskipta T, meWYeimverkum.MeWslkufyrirkomulagittiflagsstj;rnaWveraeWlilegristWutilaW  hafaeftirlitmeWframkvmdastj;rn.    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EfnislegabyggistkvWiYettasambrilegukvWifrumvarpitillagaumbreytingu   lgumumhlutaflgoglgumumeinkahlutaflg(eignarhald,kynjahlutfllogstarfandi wO  stj;rnarformenn)semliggurfyrirAlYingi.XarsemYaWfrumvarphefurekkihlotiWafgreiWslu B  YykirrttaWhaldatillguYessariinnifrumvarpiYessu.    @ttUm38.gr. {    LagWarerutilmiklarbreytingarkvWumgildandilagaumviWskiptistarfsmannaviW nF fjrmlafyrirtki. 9   0fyrstalagierfrumvarpinulagttilaWFjrmlaeftirlitiWstaWfestireglursemstj;rnsetur  umviWskiptiflagsinsviWframkvmdastj;raoglykilstarfsmenn.SamkvmtkvWinumun  YvFjrmlaeftirlitiWskilgreinaYaWhverjirteljastveralykilstarfsmennfjrmlafyrirtkja. r NrtktgtiveriWaWskilgreinalykilstarfsmannsemaWilastj;rnunarstarfisemhefurveru e= leghrifkvarWanirumrekstureWafjrfestingar.XgerirkvWiWrWfyrirYvaWreglurnar 0 nieinnigyfirviWskiptiviWYsemerunnumtengslumviWframkvmdastj;ra.Nintengsl  eruskilgreind1.gr.frumvarpsins.    &  0WrulagiergertrWfyrirYvaWstj;rnfjrmlafyrirtkissetjireglur,sembirtarskulu i opinberlega,umviWskiptiflagsinsviWstarfsmenn.ErmiWaWviWaWviWskiptimillifj'rmla \4 fyrirtkisogstarfsmannaltialmenntsmureglumogsambrilegviWskiptiviWalmenna ' viWskiptamenn.EkkerterYvhinsvegartilfyrirstWu,endakomiYaWframreglunumaW  starfsmenn,sYeimgertaWhafalleWamegniWafbankaviWskiptumsnumviWflagiW,nj;ti  Yesseinhverju,t.d.meWafslttifrfrslugjldum,svoaWdmistekiW. `  @ttUm39.gr. "   0aliWergerWtillagaumnUjagrein,57.gr.a,YarsemkveWiWerumhvernigstandamegi # aWafkomutengduhvatakerfifjrmlafyrirtkjum.Ekkisstvegnaefnahags-ogfjrmla  $ kreppunnarhafaslkumbunarkerfiveriWmikiWsviWslj;sinubWihrlandiogerlendis. !W% XegarhafaveriWgefinttilmliESBumslkkerfiogmfastlegareiknameWYvaWekki J""& lWilnguYartilfyrirliggjakveWnartillgursambandsinsumfyrirkomulagslkraumb #' unar-eWahvatakerfa.AfrWnumhugerYvlagttilaWFjrmlaeftirlitiWsetjireglurumhvata #( kerfitilYessaWekkiYurfiaWtakakvWilagannatilsfelldrarendurskoWunareftirYvsem $ ) umrWurYr;astalYj;Wlegumvettvangi.ReglumFjrmlaeftirlitsinsertlaWaWhafatil v%N!* hliWsj;nartilmliESBogaWrarYrreglurumefniWsemsamYykktar,eWaviWurkenndar, A&"+ kunnaaWverWa.HelstuatriWitilmlaESBumstarfskjarastefnufjrmlageiranumerueftir  '", farandi: '#-  ikmo(}xx ikmo"i(m"  i(m 2}!3  Ԉ0    Reglurnargildifyrirllfjrmlafyrirtki.i(m݌( Ќ  "i(m"  i(m 2}!3  Ԉ0    AWildarrkinsetjireglursemtryggiaWstarfskjarastefnafyrirstarfsmennsemtakihttu  (e.risk-takingstaff)ssamrmiviWogstuWliaWtraustriogskilvirkrihttustj;rnun  enhvetjiekkitilofmikillarhttutku.i(m݌a Ќ  "i(m"  i(m 2}!3  Ԉ0    Jafnvgiskuliveramillifastralaunaogb;nusgreiWslnaoggreiWslumeginhlutab;nus T, greiWslnaskalfrestaWYannigaWunntsaWtakatillittilsveiflnaviWskiptalfinuoghag  kerfinusemhaftgetahrifrangur(e.minimumdefermentperiod).AWildarrkinttu  aWtryggjaaWstarfskjarastefnafjrmlastofnanasetjihmarkb;nusgreiWslur(breyti   legirumbunarYttir).i(m݌ X Ќ  "i(m"  i(m\ 2}!3  Ԉ0    MlingarframmistWutakitillengritma(e.multi-yearframework)svoaWtryggts K #  aWtekiWstillittillangtmarangursogundirliggjandiYttavarWandihttu,fjrmagns    kostnaWogaWgangaWlnsf.i(m\݌   Ќ  "i(m"  i(m7 2}!3  Ԉ0    FjrmlafyrirtkieigiYesskostaWhaldaeftirb;nusgreiWslumaWlluleytieWaaWhluta   YegarmlikvarWaumframmistWuerekkimtt.FjrmlafyrirtkittieinnigaWeiga wO  kostYvaWhaldaeftirb;nusgreiWslumYegaraWstWurrekstriversnatilmuna.Fjr B  mlastofnanirttueinnigaWgetakrafistendurgreiWslub;nusgreiWslumeflj;skemur    aWYrhafiveriWbyggWarrngumupplUsingum.i(m7d݌  Ќ  "i(m"  i(m3 2}!3  Ԉ0    GreiWslurvegnastarfslokasamninga(e.earlyterminationofacontract)skulutengjast {  frammistWusemhefurnWstlengritmaogYeimmekkifelastumbunfyrirmistk.i(m3`݌nF Ќ  "i(m"  i(m 2}!3  Ԉ0    StarfskjarastefnasuppfrWreglulegatilaWtryggjaaWhnmtibreyttristWuviWkom 9 andifjrmlafyrirtkis.EinnigttihnaWveraendurskoWuWaf;hWristj;rnunarein  ingumeWtillititilYessaWhnsamrUmistverklagsreglumogferlumsemyfirstj;rnhefur  sett.i(m݌r Ќ  "i(m"  i(m  2}!3  Ԉ0    StarfskjarastefnaskuliveragagnsogskUroginnihaldakvWitilaWdragarhags e= munarekstrum.i(m :݌0 Ќ  "i(m"  i(mX 2}!3  Ԉ0    Stj;rnogannaWstarfsliWsemkemuraWsamninguogeftirfylgnieigiekkiafkomusna  undirstarfskjarastefnunni.i(mX݌ Ќ  "i(m "  i(m 2}!3  Ԉ0    UpplUsaskulihluthafaumstarfskjarastefnunaskUranogskiljanleganhtt.i(m݌i Ќ  "i(m "  i(m 2}!3  Ԉ0    EftirlitsaWilarfjrmlamarkaWieigaaWyfirfaraogleggjamatstarfskjarastefnufjr \4 mlastofnanatilaWtryggjaaWstefnanssamrmiviWskilvirkahttustj;rnun.i(m݌' Ќ    0b-liWergerWtillagaumaWviWlginverWibttnUrrigrein,57.gr.b,YessefnisaWhmlur  skulilagWarYaWhvernigstaWiWskuliaWstarfslokasamningumviWframkvmdastj;raog  lykilstarfsmenn.0fyrstalagiverWur;heimilt,verWifrumvarpYettaaWlgum,aWgerastarfs `  lokasamningviWfrfarandiframkvmdastj;ranemahagnaWurhafiveriWafrekstri.Ekkier S+! taliWforsvaranlegtaWverWlaunaframkvmdastj;rasemekkihefurtekistaWrekafjr " mlafyrirtkimeWhagnaWimeWdigrumsj;WumviWlokstarfsferilshans.ErtaliWngjaaW # viWkomandihaldiumsmdumlaunagreiWslumtuppsagnarfrest.XtakmarkarkvWiWbWi  $ formogtmalengdstarfslokasamninga. !W% @ttUm40.gr. #'   0gildandilgumeraWfinnaundanYgukvWifrlgmarksstofnfsparisj;Wa.ErviWmiW #( unardagsetningYessararundanYgustofnfjreinsogvarviWgildistkulaganr.43/1993. $ ) EngumdylstmikilvgiYessaWfjrmlafyrirtki,jafntsparisj;Wirsemnnur,biaWtraustri v%N!* innrigerW.YettaekkisstviWumfjrhagsleganstyrkYeirra.X;ttreynslanhafikenntmnn A&"+ umaWYaWeittaWstandastformlegarkrfurumfjrhagsleganstyrk,hvortsemhanner  '", mldurrauntlumeWasemhlutfall,ngiekkitilaWreksturfjrmlafyrirtkisgetigengiW '#- 7@# 7 v 7  fallalaustverWurekkiframhjYvlitiWaWnfullngjandifjrhagslegsstyrkseruengar ( lkurtilYessaWfyrirtkieigiframtWfyrirsroggetistaWiWviWskuldbindingarsnar.  @ttUm41.gr. a   BreytingssemlgWertilaliWfelursrinnleiWingu1.mgr.136.gr.tilskipunar T, 2006/48/EBumstarfsemilnastofnana.ViWinnleiWinguumrddritilskipunvarkvWiW  ekkiinnleittmeWrttumhtti.BrYessuerbttn.    SamkvmtbliWerlgWtilsbreytingaWdragaberireiknaWaskattinneignfreigin   fjrYttiA.ErframangreintgertmeWhliWsj;nafYvaWYarsemeigiWferhugsaWsemeins  X konarstuWpWitilaWmta;vntumfllumerrkrttaWreiknuWskattinneigneWaaWrir K #  sambrilegireignaliWir,semverWaverWlausirviWgjaldYrot,suekkitaldirmeWeignum    eiginfjrtreikningiskv.84.og85.gr.laganna.JafnframtbtistnUrmlsliWurviW5.mgr.    84.gr.lagannaYessefnisaWefnvirWingskuldbindingaleiWirtilmyndunareiginfjrskuli   dragaYaWeigiWffreiginfjrYttiA.UmeraWrWainnleiWingu4.mgr.64.gr.til wO  skipunar2006/48/EBumstarfsemilnastofnana.ViWinnleiWinguumrddritilskipunlWist B  aWinnleiWatilvitnaWkvWi.BrYessuerbttn.      MeWkvWicliWarerFjrmlaeftirlitinuveittheimildtilaWkveWareglumaWaWrirliWir   enYeirsemerutaldir5.mgr.84.gr.lagannadragistfreiginfjrgrunnifjrmlafyrirtkis. {  ErnauWsynlegtaWFjrmlaeftirlitiWhafiYessaheimildtilaWhgtsmeWskj;tumhttiaW nF bregWastviWYveflj;skemuraWnauWsynlegtsaWdragafleiriYttifreiginfjrgrunni 9 vegnaYessaWviWkomandiYttumfelstekkingjanlegatrausteigiWfmeWhliWsj;naf  tilgangiYess.FramangreintersamrmiviW1.mgr.61.gr.tilskipunar2006/48/EBumstarf  semilnastofnanaerheimilarfrekarifrdrttarliWi. r &  @ttUm42.gr. 0   HrerlagttilaWeignarhlutirWrumfjrmlafyrirtkjumkomiaWfulluleytitilfrdrttar  freiginfjrgrunni.ErlagttilaWundanYgafrYessumfrdrttisemeraWfinna2.mlsl.  1.mgr.85.gr.lagannaverWifelldbrott. i '0  MeWkvWinuerleitastviWaWbregWastviWsmithttusemuppgeturkomiWefhlutir \4 fjrmlafyrirtkisAfjrmlafyrirtkiBrUrnamjgoghafa;skileghrifeiginfjrgrunn ' A.X;ttvissulegamegifullyrWaaWslktverWfallhefWihrifA,verWifrumvarpiWaWlgum,  hefurYaWekkihrifstWueiginfjr.  @ttUm43.gr. S+!   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