WPC5 .M3K_0K_߅l8%c.7/]. ; G\>8Rm*4 _. |؁|:澥R>o[D.sKan=JgV+|Գ^ur=Ձ~oӬzZM$D:Q0rVƚO2;iad҈T5=D&F7/o7*XBBQ+cVّl*]AtqE=EDHH xvQr3`/YΞ6n^CPD0@uoʿ,YT)Dy =C{r! ; bVÛ4} {Q@+AJo%c- "V;_jt{cA${kw~u&_eHw;/ιgݲ՛n/佱ر80)`qJiӎ7`O|?aNUND % 0Y# ^^v mxw4^  D- 72 0U < 0X';())* 09S+ A+ 07, 0- 0- 0. 0/ 0y0 0J1 0C2 0[2 0,3 03 04 05 0R6 07 07 0@8 08 09 0f: 0.; 0; 0< 0t= 00> 0<> 1#? 72?? 1A7B 72RC 1C 72 D 1=D 72D 1D 72}EEE 0E 0<F 0,F 0G 0&G 0H 0I 0:MJ 0J 0-9K 00fL 00M 03N 0O 0R 0nU 0*X 0 Z 0[ 0^ 0Y&_ B_ AM_ 0N_ 07` 0`Nua 0wa 0b 0b 0Tc 1c 0d 0v/e 0i 0vDj D5n 0vn 0Kes 0s 002x 0vuby 0-y 0w{ A{{ 0| 0*| 0} 0'~ 1u 0$B 0!f 0 0 0 00؅ 0 0* 0' 0$ 0!6 0W 0u 0 03 00ے 0- 0*8 0'b 72 0$ 0!ߘ 0 1 0 00ڜ 0- 0*7 0'a 0$ 0! 0ͣ 0 0 00 0-N 0*{ 0' 0$̫ 0! 0 0/ 0J 03bU: 00ϲ 0- 0*,MV 0'Z 0$ 0! B -ƹ 0 0 00, 0-\ 0* 0 0' 0D 0$ 0! 03 0Q 0l 03 00 0- 0* 0'> 0$e 0! 0 0 0 0 0! 0 0_ 0 0 0< 0 0g 0 0 0 0 0# 0 0; 0 0S 0 0kk 0 0 0 0 0' 1U 7  1e 7y 1e 7 1U 7 OU,[U > 7 7 7 7 1 72 1 729 1k 72 1$ 72 1 72d 1 72 1O 72 0 0j DC 1F 72 1 72 1 72? 1q 72 0* 0 1 1H 1 1V 0 0} 0D 0 0D 1R 1 1` 1 72n 1 72' 1Y 72 0 0 0 0 0 0 0 0 0v 0X 07 0 0 0 0 0  0V  0,  0  0  0  0 0 0W 0/ 0 0& 0 0 0#Q 0t 0  0<U. 0 0k 0`5 0Q 0b! 0WH$ 0H& 0Y( 0N@+ 7 -U2-U6-U.. 7 0. 1{<. 72. 1u. 72^/^/^/ 0/ 0u0 0(5 AQ?5 B5&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\loki.althingi.is\Austurstr 8-10 3h lp41yy0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wpt%UB\=ό|)rirs?gx_= 3|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur XII EURIVVI VII VIIIscopeeligibilityfundinglevelinsuranceguaranteeschemes2markaWshlutdeildartengttransit and any debtevidencedbycertificateissuedcreditinstitutionissuing(heimildarsk1rteini*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.  a'ISUS.,,,..XXXX? 0XX-?vbX-#ggdd  ISIS,.   _? 2d ) 0#0 )V#d2D (EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - e)ISUS.,,,..XXXX? 0XX-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  .. <+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 0XX-?vbX-#ggdd  8_YdXXd8ISIS,.      <+ :Outline011_923  ..(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 0XX-?vbX-#ggdd  8_YdXXd8ISIS,.      UUUU)!dxdx(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 0XX-?vbX-#ggdd  8_YdXXd8ISIS,.      ( $ Figure  1  (Z3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 0XX-?vbX-#ggdd  8_YdXXd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2vr$ !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? 0XX-?vbX-#ggdd  8_YdXXd8ISIS,.          0  0Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a.2J+J 0_level2  X 2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2J+J 0_level3   2( & ~ .6> 223  ..  2(v v& ~ .6> 2  2G+J 0_level4   /%& & & ~ .6> /23  ..  2(v v& ~ .6> 2  2G+J 0_level5   /%R R R ~ .6> /23  ..  2(v v& ~ .6> 2  2D+J 0_level6   ,"~ ~ ~ .6> ,23  ..  2(v v& ~ .6> 2  2D+J 0_level7  4 ," .6> ,23  ..  2(v v& ~ .6> 2  2A+J 0_level8  ` ) .6> )23  ..  2(v v& ~ .6> 2  2A+J 0_level9   ) .6> )23  ..  2(v v& ~ .6> 2  2MJ 0_levsl1  , 5+ & ~ .6> 523  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl2  X 2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2JJ 0_levsl3   2( & ~ .6> 223  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl4   /%& & & ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2GJ 0_levsl5   /%R R R ~ .6> /23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl6   ,"~ ~ ~ .6> ,23  Ԁ  2(v v& ~ .6> 2  2DJ 0_levsl7  4 ," .6> ,23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl8  ` ) .6> )23  Ԁ  2(v v& ~ .6> 2  2AJ 0_levsl9   ) .6> )23  Ԁ  2(v v& ~ .6> 2  2MJ 0_levnl1  , 5+ & ~ .6> 523   2(v v& ~ .6> 2  2JJ 0_levnl2  X 2( & ~ .6> 223   2(v v& ~ .6> 2  2JJ 0_levnl3   2( & ~ .6> 223   2(v v& ~ .6> 2  2GJ 0_levnl4   /%& & & ~ .6> /23   2(v v& ~ .6> 2  2GJ 0_levnl5   /%R R R ~ .6> /23   2(v v& ~ .6> 2  2DJ 0_levnl6   ,"~ ~ ~ .6> ,23   2(v v& ~ .6> 2  2DJ 0_levnl7  4 ," .6> ,23   2(v v& ~ .6> 2  2AJ 0_levnl8  ` ) .6> )23   2(v v& ~ .6> 2  2AJ 0_levnl9   ) .6> )23   2(v v& ~ .6> 2  <zp :Body Text I2 d X  US XXX  /%v v ~ .6> /2(v v& ~ .6> 2 IS   X 622 4Body Text US XXX   IS   <>> :Body Text I1   US XXX   IS    <c :Body Text In   US XXX /%v vK7  > /PFvv& ~ .6> P IS   : 8Body Text 3 US XXXC4\  `Tms RmnC5+v vv& ~ .6> 5J@vv& ~ .6> J IS S\  `&Times New RomanS<%%:Comment Refe US  IS < :Comment Text\  `Tms Rmn<:List Paragra  X 2( L T\ d 2f& IS &&&CA $CalibriCS\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_2   /%L L T\ d / IS K@<6X9`(Courier NewK23  S\  `&Times New RomanSK@<6X9`(Courier NewK..S\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_3   ," T\ d , IS G?Kr`WingdingsG23  S\  `&Times New RomanSG?Kr`WingdingsG..S\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_4  ` ) T\ d ) IS A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_5   &TT\ d & IS K@<6X9`(Courier NewK23  S\  `&Times New RomanSK@<6X9`(Courier NewK..S\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_6   #\ d # IS G?Kr`WingdingsG23  S\  `&Times New RomanSG?Kr`WingdingsG..S\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_7  h  \ d  IS A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_8   \\ d  IS K@<6X9`(Courier NewK23  S\  `&Times New RomanSK@<6X9`(Courier NewK..S\  `&Times New RomanS  5+ L T\ d 5   IS < :Outline001_9    d  IS G?Kr`WingdingsG23  S\  `&Times New RomanSG?Kr`WingdingsG..S\  `&Times New RomanS  5+ L T\ d 5   IS =Kr`Wingdings<6X9`(Courier New $Calibri=83CIOU[agmLettersA.A.A.A.A.A.A.A.CA.ikmox3MQUY]aeiBullets ListE :ll8Header Char&&&S\  `&Times New RomanSS\  `&Times New RomanS(M2$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? 0XX-?vbX-#ggdd  8_YdXXd8ISIS,.      ($JcKC<< c[ [d !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXXXXTRW6&A4W6&A4 6&A4 6&A4T ? 0XX-?vbX-#ggdd  8_Ydd8ISIS,.      _  _ikmo(JT03q57 (  Xskj.268"237.ml.       0Frumvarptillaga/#0 |#  00XX0uminnstWutryggingarogtryggingakerfifyrirfjrfesta.#0XX+#    ? e =(LagtfyrirAlYingi139.lggjafarYingi2010!2011.) ?    w O   ?U?' b dE" ? w O  I.KAFLI     AlmennkvWi.    1.gr. {    @ MarkmiWoggildissviW. nF    MarkmiWlagaYessaraeraWveitaeigenduminnstWnainnlnsstofnunumogviWskipta 9  vinumfyrirtkjaverWbrfaYj;nustuverndgegngreiWsluerfiWleikumviWkomandifyrirtkis.     TilaWunntsaWveitaYverndsemkveWiWerum1.mgr.erinnlnsstofnunumog  fyrirtkjumverWbrfaYj;nustuskyltaWgreiWaiWgjaldtilTryggingarsj;WsinnstWueigenda r ogfjrfestasemveitirlgmarksverndsamkvmtlgumYessum. e= @==!2.gr.  @OrWskUringar.    0lgumYessummerkir: i "i(m"  i(m 2JT  1  .3  Ԉ0    Innlnsstofnun:ViWskiptabankieWasparisj;Wursemstundarstarfsemiskv.a-liW1.tlul. \4 1.mgr.3.gr.lagaumfjrmlafyrirtki,nr.161/2002,oghlotiWhefurstarfsleyfihr ' landi.i(m ݌ Ќ  "i(m"  i(ml 2JT  2  .3  Ԉ0    InnstWa:InneignreikningieiguviWskiptamannshjinnlnsstofnun,aWmeWtldum  fllnumvxtumogverWb;tum,ogmillifrslahefWbundinnialmennribankastarfsemi, ` seminnlnsstofnunberaWendurgreiWasamkvmtlgumogumsmdumskilmlum,og S+ hlutdeildviWskiptamannsreikningiinnlnsleiWarvrsluaWilalfeyrissparnaWarhj   innlnsstofnun.Lntkurinnlnsstofnunar,eiginfjrreikningar,peningamarkaWsinnln, ! heildsluinnlnogsafnreikningar,aWrirenreikningarinnlnsleiWavrsluaWila " lfeyrissparnaWar,teljastekkitilinnstWna.i(ml ݌W# Ќ  "i(m"  i(m"2JT  3  .3  Ԉ0    FyrirtkiverWbrfaYj;nustu:FjrmlafyrirtkisemhlotiWhefurstarfsleyfitilaW J "$ stundastarfsemigrundvelli6.tlul.1.mgr.3.gr.lagaumfjrmlafyrirtki,nr. !% 161/2002.i(m"O݌!& Ќ  "i(m"  i(m2JT  4  .3  Ԉ0    VerWbrf:VerWbrfeinsogYaueruskilgreindlgumumverWbrfaviWskiptisemeru "' vrslueWaumsUslufjrmlafyrirtkisogYvberaWendurgreiWaeWastandaskil v#N( samkvmtskilmlumergildaumsamskiptifyrirtkisinsogfjrfestissamkvmtlgum A$ ) eWasamningum.i(m݌ % * Ќ  "i(m"  i(m=2JT  5  .3  Ԉ0    VerWbrfaviWskipti:VerWbrfaviWskiptiskv.1.gr.lagaumverWbrfaviWskipti.i(m=j݌%!+ Ќ  "i(m"  i(m2JT  6  .3  Ԉ0    ReiWuf:FeigufjrfestisevrumeWagjaldmiWliannarraaWildarrkjasemervrslu &z",  fyrirtkisverWbrfaYj;nustutengslumviWfjrfestingarstarfsemi.i(m݌#m'E#-  #Ќ  "i(m"  i(m<2JT  7  .3  Ԉ0    AWildarrki:&   RkiinnanEvr;pskaefnahagssvWisins,aWildarrkistofnsamnings ( FrverslunarsamtakaEvr;pueWaFreyjar.'(Ԁi(m<i݌ Ќ  "i(m"  i(m2JT  8  .3  Ԉ0    VrsluaWililfeyrissparnaWar:AWiliskv.3.mgr.8.gr.lagaumskyldutryggingulfeyris  rttindaogstarfsemilfeyrissj;Wa,nr.129/1997,semhefurheimildtilaWstunda a starfsemiskv.II.kaflasmulaga.i(m݌T, Ќ  "i(m"  i(m2JT  9  .3  Ԉ0    InnlnsleiWvrsluaWilalfeyrissparnaWar:FjrfestingarleiWvrsluaWilalfeyrissparnaWar  semeingnguhefurheimildirtilaWvaxtafsittinnlnsreikningisamkvmt  fjrfestingarstefnusinni.i(m݌  Ќ  "i(m "  i(m222JT  10  .3  Ԉ0    PeningamarkaWsinnln:FjrfestingarkosturfjrmlafyrirtkissembUWurviWskiptavini  X hrrivextienbj;WastmeWalmennumsparifjrreikningumogerbundinnskilyrWum,t.d. K #  varWandilengdbinditma,lgmarksfjrhWogttekteWainnlausn.i(m݌   Ќ  "i(m "  i(m222JT  11  .3  Ԉ0    Heildsluinnln:Innlnfjrmlafyrirtkja,flagasamtakaogstofnanaYarsemmiWlari    peningamarkaWisemurumkjrogtmalengdviWkomandiinnlna.Slkinnlnstanda   almennumsparifjreigendumalmenntekkitilboWaogskilmlarYeirraeruekkistaWlaWir wO  heldurersamiWumYhverjutilvikifyrirsig.i(m݌B  Ќ  "i(m "  i(m?"222JT  12  .3  Ԉ0    Safnreikningar:EiginreikningurfjrmlafyrirtkisYarsemfjrmlagerningareWa    hlutdeildviWskiptavinarerskrW.InneignsafnreikningumtelstekkitilinnstWunema   annaWleiWiaflgumYessumYarsemekkierumaWrWasrgreindanreikningeigu {  innstWueiganda.i(m?"l"݌nF Ќ    II.KAFLI   Tryggingarsj;WurinnstWueigendaogfjrfesta.   3.gr. r Sj;Wurinn. e= $  MeWtryggingarsamkvmtlgumYessumferTryggingarsj;WurinnstWueigendaog 0 fjrfesta,hreftirnefndursj;Wurinn.Sj;Wurinnersjlfseignarstofnunsemstarfarsamkvmt  lgumYessum.Lgumsjlfseignarstofnanirsemstundaatvinnureksturgildaekkium  sj;Winn.Sj;WurinnnUturekkirkisbyrgWarskuldbindingumsnumskilningilagaum i rkisbyrgWir,nr.121/1997. \4   Sj;WurinnerundanYeginngreiWslutekjuskatts,eignarskattsogfjrmagnstekjuskatts.Sama ' viWumaWraskattasembyggjastsmulagningarstofnum.XverWursj;Wurinnhvorki  tekinntilgjaldYrotaskiptanerheimiltaWgeraaWfreignumhans.    XrttfyrirkvWi2.mgr.erheimiltaWgeraaWfrsamrmiviWkvWilagaumaWfr, `  nr.90/1989,eignumYeirrardeildarsj;WsinssemtekiWhefurlnskv.8.gr.,komitil S+! vanskila. "   4.gr.  $ Stj;rnogframkvmdastj;ri. !W% *  Efnahags-ogviWskiptarWherraskiparYriggjamannastj;rnsj;WsinsogkveWurY;knun J""& stj;rnar.Skaleinnstj;rnarmaWurskipaWurntilnefningarogskalhannveraformaWur,einn #' stj;rnarmaWurskaltilnefndurafSeWlabanka0slandsogeinntilnefndurafsamstarfsnefnd #( hsk;lastigsins.Varamennskulutilnefndirsamahtt. $ )   Stj;rnarmennskuluuppfylla;hWis-oghfisreglurlagaumfjrmlafyrirtki. v%N!*   Stj;rnsj;WsinserheimiltaWrWaframkvmdastj;raviWsj;WinneWasemjaviWlgaWila A&"+  umreksturogvrsluhans.JafnframterhenniheimiltaWsemjaviWYriWjaaWilaumumsj;n  '", greiWslnarsj;Wnum.&   Lgumrttindiogskyldurstarfsmannarkisins,nr.70/1996,eigaekki ( viWumstj;rneWastarfsmennsj;Wsins.'( .    Framkvmdastj;risj;WsinseWaframkvmdastj;rilgaWila,efviW,skaluppfylla  ;hWis-oghfisreglurlagaumfjrmlafyrirtki. a   Stj;rnarmennogframkvmdastj;risj;WsinserubundnirYagnarskyldusamrmiviW T, kvWilagaumfjrmlafyrirtki.SamaviWumstarfsmennlgaWilasemstj;rnsj;Wsins  kannaWsemjaviWumkveWnaYttirekstrisj;Wsins.    5.gr.  X rsfundur. K #   1  rsfundskalhaldafyrirlokmarsrhvert.rsfundiskuluendurskoWaWirrsreikningar    sj;WsinslagWirframtilkynningar,gerWgreinfyrirfjrfestingarstefnusj;Wsinsoghelstu    atriWumstarfsemihansliWnuri.Reikningsrsj;WsinseralmanaksriW.     FundurinnskalauglUsturopinberlegaogeigartttilfundarsetufulltrarYeirrainnlns wO  stofnanaogfyrirtkjaverWbrfaYj;nustusemgreiWaiWgjldtilsj;Wsins,fulltrarhags B  munasamtakaYeirra,fulltrarhagsmunasamtakaviWskiptamannaYeirra,svoogfulltrar    opinberraaWila.     6.gr. nF Starfsemisj;Wsins. 9 4  Sj;WurinnstarfarYremursjlfstWumdeildum.InnstWudeildirerutvr,A-deildog  B-deild.JafnframtstarfarviWsj;WinnverWbrfadeild.DeildirnarhafaaWskilinnfjrhagog  reikningshaldogberaekkibyrgWskuldbindingumhverannarrar. r   FyrirtkisemerskyltaWgreiWaiWgjldtilsj;WsinsberaekkibyrgWskuldbindingum e= hansumframYaWsemkveWiWerumlgumYessum. 0   RekstrarkostnaWurgreiWistafeignumsj;WsinssamrmiviWhlutfallhverrardeildar  heildarkostnaWi.    FjrmlaeftirlitiWheldursrstakaskrumfyrirtkisemerskyltaWgreiWaiWgjldtil i sj;Wsins.SkalskrinuppfrWjafn;WumogbreytingarverWaogbirtvefsWumFjrmlaeftir \4 litsinsogsj;Wsins. '   7.gr.  GreiWsluskyldasj;Wsins. `  9  Sj;WnumerskyltaWgreiWaviWskiptaviniinnlnsstofnunareWafyrirtkis S+! verWbrfaYj;nustusemgreiWiriWgjldtilsj;WsinsfjrhWsemnemurverndsj;Wsinsskv.12. " og20.gr.endahafigreiWsluskyldasj;WsinsorWiWvirkvegna: # ! ! q(#30 _ikmo"i(m"  i(m;2#  1  .3  Ԉ0    litsFjrmlaeftirlitsinsumaWinnlnsstofnuneWafyrirtkiverWbrfaYj;nustuteljist  $ ekkifrtumaWinnaafhendigreiWsluandvirWiinnstWu,verWbrfaeWareiWufjrsem !W% viWskiptavinurhefurkrafiWfyrirtkiumendurgreiWslueWaskilsamrmiviWY J""& skilmlaergilda,eWai(m;;݌#' Ќ  "i(m"  i(m>2#  2  .3  Ԉ0    rskurWarhraWsd;msumaWinnlnsstofnuneWafyrirtkiverWbrfaYj;nustuhafiveriW #( tekiWtilslitaskv.XII.kaflalagaumfjrmlafyrirtki.i(m>1>݌$ ) Ќ    litFjrmlaeftirlitsinsskv.1.tlul.1.mgr.skalliggjafyrirsvoflj;ttsemauWiWerog v%N!* eigisWarenfimmvirkumdgumeftiraWYaWfrstaWfestinguaWaWstWursemlUster1. A&"+ tlul.1.mgr.suframkomnarhjinnlnsstofnun.FramangreintY;ekkiviWgagnvart  '", verWbrfadeildsj;WsinsenYskallitFjrmlaeftirlitsinsliggjafyririnnanYriggjavikna. '#- Ї  NtelurFjrmlaeftirlitiWeWaSeWlabanki0slandsaWfjrmlafyrirtkisemerskyltaW ( greiWaiWgjldtilsj;WsinssslkristWuaWgtileitttilYessaWgreiWsluskyldasj;WsinsyrWi  virkogskalYaWYYegartilkynntsj;Wnum.    8.gr. T, Ln.  +C  Stj;rnsj;WsinserheimiltaWlnamillisj;WsdeildafjrhWsemnemuralltaW50%af  krfusemgerWerhendurviWkomandisj;Wsdeild,Y;ekkiumfram100millj.kr.LniWskal   endurgreiWastinnan36mnaWa.RWherraerheimiltaWsetjareglugerWnnarikvWium  X lnmillideilda. K #    BeribrUnanauWsyntilerstj;rnsj;WsinsheimiltaWtakalndugieignirsj;Wsinsekkitil    aWstandaundirlgmarksskuldbindingumhans.      Lnsj;WsinssamkvmtYessarigreineruundanYeginstimpilgjaldi.     9.gr. B  Innraryggi.    F  Stj;rnsj;WsinsskaltryggjaaWreglulegasfariWyfirinnriverkferlasj;WsinsogaW   tlvubnaWursfullngjandiYannigaWsj;WurinngetistaWiWviWskuldbindingarsnar {  samkvmtlgumYessum.SkUrslaYessutilstaWfestingarskalsendFjrmlaeftirlitinusem nF getursettnnarireglurumttektverkferlaeWareksturogviWhaldtlvukerfasamkvmt 9 Yessarigrein.    SueinstkverkefnifalinWrumskalstj;rnsj;WsinsgangarskuggaumaWviWkomandi  uppfyllikvWi1.mgr. r   III.KAFLI 0  InnstWur.   10.gr.  IWgjald. i I  InnlnsstofnanirskulugreiWaiWgjldtilA-deildarfrYvaWYrhefjastarfsemiskv.a-liW \4 1.tlul.1.mgr.3.gr.lagaumfjrmlafyrirtki.IWgjldskiptastalmenntiWgjaldskv.2. ' mgr.,iWgjaldsemreiknastgrundvellimarkaWshlutdeildarskv.3.mgr.ogiWgjaldsem  reiknaWergrundvellihttueinkunnarskv.4.mgr.    AlmenntiWgjaldskalrsgrundvellinemasemsvarar1%afinnstWum,Y;ekkiYeim `  semundanYegnarerutryggingaverndskv.14.gr.,hjviWkomandiinnlnsstofnun,eWa0,25% S+! rsfj;rWungslegumgjalddaga. "   AukiWgjaldsskv.2.mgr.greiWirinnlnsstofnunbreytilegtiWgjaldfyrirhvertpr;sentustig # umfram10%afheildarinnstWumallrainnlnsstofnanasemeruvrsluviWkomandiinnlns  $ stofnunar.IWgjaldYettaskalnema0,016%rsgrundvelli,eWa0,004%rsfj;rWungslegum !W% gjalddagafyrirhvertpr;sentustigsemerumfram10%. J""&   AukiWgjaldaskv.2.og3.mgr.greiWirinnlnsstofnunbreytilegtiWgjaldsamrmiviW #' httustuWulsemgefinnskalhverrieinstakriinnlnsstofnunYarsemvgieiginfjruppbygg #( ingarogeiginfjrstyrksskalnema35%afstuWlinum,vgifjrmgnunar-ogrekstrarYtta $ ) 45%ogvgihttudreifingar20%.FjrmlaeftirlitiWreiknarthttustuWulhverrar v%N!* innlnsstofnunarogtilkynnirsj;WnumumbreytingarhttustuWliYegarslkarbreytingar A&"+ erugerWar.httustuWullskallgsthafagildiW0enhstgildiW1ogskaliWgjaldskv.2.  '", mgr.margfaldaWmeWstuWliviWkomandiinnlnsstofnunar. '#- Ї  Gjalddagarerufj;rirri,einnfyrirhvernrsfj;rWung,sWastavirkandagfebrar,ma, ( gstogn;vember.    Sj;WnumerheimiltaWinnheimtaviWb;tariWgjldefeignA-deildardugirekkitilaWstanda  undirgreiWsluYegargreiWsluskyldasj;WsinsverWurvirkvegnaatvikasemgetur7.gr. a Einnigersj;WnumheimiltaWinnheimtaviWb;tariWgjldtilaWstandastraumafkostnaWi, T, afborgunumoggreiWslumvaxtaaflnumskv.8.gr.IWgjaldsamkvmtYessarimlsgrein  skalY;aldreiverahrraennemur0,6%aftryggWuminnstWumhjviWkomandi  innlnsstofnun.     IWgjlderu;endurkrf.  X   EigisWaren30dgumeftirlokhversrsfj;rWungsskuluinnlnsstofnanirhafaveitt K #  sj;WnumupplUsingarumsamtluYeirraeignaogatriWasemlagningskv.2.!4.mgr.byggist    .SkuluupplUsingarnarveittarYvformisemsj;WurinnkveWur.Fjrmlaeftirlitinuog    SeWlabanka0slandserskyltaWafhendasj;WnumupplUsingarsemhonumerunauWsynlegar   tilYessaWsannreynaupplUsingarsemfjrmlafyrirtkihafaafhentsamkvmtgreinYessari. wO  Sj;WurinntilkynnirinnlnsstofnunumupphWiWgjaldsa.m.k.sjdgumfyrirgjalddaga. B    StandiinnlnsstofnunekkiskilupplUsingumsemhenniberaWveitaskv.8.mgr.er    sj;WnumheimiltaWtlaiWgjaldinnlnsstofnunarskv.2.!4.mgr.SlktiWgjaldskalaWlg   markinematvfaldrisWustulagningursfj;rWungslegsiWgjaldsviWkomandiinnlnsstofn {  unaroger;heimiltaWendurgreiWaYaWY;ttfullskilverWigerWllumnauWsynlegumupp nF lUsingumsWar. 9   XegareignirA-deildarnemaaWlgmarki4%afheildarinnstWumsemtryggWareruer  stj;rnsj;WsinsheimiltaWlkkaiWgjldskv.2.mgr.Skalstj;rninleitalitsSeWlabanka  0slandsogFjrmlaeftirlitsinsWurentilslkrarlkkunarkemur. r   Sj;WnumerheimiltaWinnheimtaiWgjldYeirrimyntseminnstWaer. e=   11.gr.  VanskilgreiWsluiWgjalds.  \  GreiWiinnlnsstofnunsemerskyltaWgreiWaiWgjaldtilsj;Wsinsekkirsfj;rWungslegt i iWgjaldgjalddagaskv.5.mgr.10.gr.leggstiWgjaldiW5%lagfyrirhvernliWinndag \4 umframgjalddaga,fimmdaga.HafifyrirtkiekkistaWiWskiliWgjaldioglagiaWYeim ' tmaliWnumtilkynnirstj;rnsj;WsinsumvanskilfyrirtkisinstilFjrmlaeftirlitsins.    VerWivanskilgreiWsluiWgjaldsinnlnsstofnunarerstj;rnsj;WsinsheimiltaWltafra  fjrmunisemnemaYeiminnlnumsemorWiWhafatilhjhlutaWeigandiinnlnsstofnunfr `  gjalddagareikninghennarhjSeWlabanka0slandsYartiliWgjaldhefurveriWgreitt. S+!   SinnlnsstofnunsviptheimildtilaWtakaviWinnlnumeWastarfsleyfiheildraskastekki " hagsmunirYeirrasemnututryggingaverndarviWsviptingustarfsleyfissamrmiviWkvWi # Yessakafla.  $   12.gr. J""& GreiWslurrA-deild. #'  b  GreiWslurtilhverseinstaksinnstWueigandarA-deildskulunemaheildarfjrhW #( tryggWrainnstWnahanshlutaWeigandiinnlnsstofnun,Y;aldreihrrifjrhWennemur $ ) jafnvirWi100.000evra(EUR)slenskumkr;num.Sj;WurinnverWurekkikrafinnumfrekari v%N!* greiWslu.RtthafiinnlnsleiWvrsluaWilalfeyrissparnaWartelstinnstWueigandisamkvmt A&"+ Yessarigrein.  '",  '#-   HlutaWeigandiinnlnsstofnuneWaYrotabihennarerskyltaWafhendasj;WnumallarYr ( upplUsingarsemsj;WurinntelurnauWsynlegartilaWmetartthversinnstWueigandaog  vrsluaWila,YeimdegisemFjrmlaeftirlitiWgefurtlitskv.7.gr.eWaYegarrskurWur  erkveWinnuppumtkubsfyrirtkistilslitameWferWar. a   NerinnstWueigandirtthafiinnlnsleiWvrsluaWilalfeyrissparnaWarogskiptistY T, greiWslatryggingarfjrhWarmillivrsluaWilaoghanssamahlutfallioghluturhans  reikningivrsluaWilaafheildarinnstWumhanshjviWkomandiinnlnsstofnunnemur.  VrsluaWilirWstafarfnusamkvmtskilagreinsj;WsinsoggreiWirtilrtthafasamrmiviW   skilmlasamningsYeirramilli.  X   WurengreiWslaskv.1.mgr.erinntafhendiskalsj;WurinnstaWreynaaWinnstWueigandi K #  hafiekkifengiWinnstWusnaaWhluta,eWalluleyti,greiddafrviWkomandiinnlnsstofnun    ogdragastYrgreiWsluraWfullufrgreiWslumrsj;WnumsemnemurfjrhWgreiWslunnar.      KomitilgreiWslursj;WnumyfirtekurhannnsrstakrarframsalsyfirlUsingarkrfu   innstWueigandahendurhlutaWeigandiinnlnsstofnuneWaYrotabi.SbhlutaWeigandi wO  innlnsstofnunarslitameWferW,sbr.XII.kaflalagaumfjrmlafyrirtki,nUturkrafasj;Ws B  insrtthWarsamrmiviW1.mgr.112.gr.lagaumgjaldYrotaskiptio.fl.,enellaerhn    aWfararhfnundangenginsd;mseWasttar.     KrafaskalreiknuWmiWaWviWeigninnstWueigandaYanndagsemFjrmlaeftirlitiWgefur {  tlitskv.1.mgr.7.gr.eWaYanndagsemrskurWurerkveWinnuppumtkubsinnlns nF stofnunartilslitameWferWar,hvortsemfyrrverWur. 9   Sj;WnumerheimiltviWendurgreiWsluandvirWisinnstWurA-deildaWinnagreiWsluna  afhendisamrmiviWYskilmlaergildauminnstWu.Xersj;WnumheimiltaWkveWa  aWendurgreiWaandvirWiinnstWuslenskumkr;num,aWhlutatileWalluleyti,;hWYv r hvorthnhefurndverWuveriWannarrimynt.ViWmiWunargengierslugengigreiWsludags e= samkvmtskrninguSeWlabanka0slands. 0   Sj;Wstj;rnskalrskurWaumgreiningumgreiWsluskyldu.kvrWunsj;Wstj;rnarmbera  undird;mst;la.    13.gr. \4 SrkvWiumtreikning. ' q  HmarksgreiWslaskv.12.gr.miWastviWinnstWurinnstWueigandahjsmuinnlns  stofnun;hWfjldainnlnsreikninga.    NerinnstWasameignfleirieneinsinnstWueigandaogskalYhlutdeildhversumsig `  viWtreikninggreiWsluskv.12.gr.verahinsamaoghlutdeildYeirrainnstWureikn S+! ingnum.LiggiekkifyrirupplUsingarumhlutdeildhversaWilaskalmiWaviWjafnaskiptingu. "   14.gr.  $ Takmarkanirtryggingavernd. !W% s  EftirfarandiinnstWurnj;taekkiverndarsamkvmtlgumYessum: J""& ! ! q(#33q"i(m"  i(m?u2#  1  .3  Ԉ0    innstWureigufjrmlafyrirtkja,i(m?ulu݌#' Ќ  "i(m"  i(mCv2#  2  .3  Ԉ0    innstWursemtengjastmlumYarsemsakfellthefurveriWfyrirpeningaYvtti,i(mCvpv݌#( Ќ  "i(m"  i(mzw2#  3  .3  Ԉ0    innstWurfyrirtkisYarseminnlnsstofnunfermeWvirkaneignarhlutsamkvmtlgum $ ) umfjrmlafyrirtki,i(mzww݌v%N!* Ќ  "i(m"  i(mx2#  4  .3  Ԉ0    innstWurrkis,sveitarflaga,stofnanaYeirraogfyrirtkjaaWmeirihlutaeiguopin A&"+  berraaWila,i(mx y݌ '", Ќ  "i(m"  i(mKz2#  5  .3  Ԉ0    innstWur&   rekstrarflagaverWbrfasj;Waogannarrasj;Waumsameiginlegafjrfestingu ( samkvmtlgumumverWbrfasj;Wiogfjrfestingarsj;Wi,'(zi(mKzxz݌ Ќ  "i(m"  i(m|2#  6  .3  Ԉ0    innstWurannarraflagasmusamsteypu,i(m|@|݌ Ќ  "i(m"  i(m}2#  7  .3  Ԉ0    innstWursemeruekkiskrWarnafn.i(m}J}݌a Ќ    Takmarkanirtryggingaverndskv.1.mgr.raskaekkirtthWinnstWnasamrmiviW T, 1.mgr.112.gr.lagaumgjaldYrotaskiptio.fl.viWslitameWferWinnlnsstofnunarskv.XII.  kaflalagaumfjrmlafyrirtki.    15.gr.  X Frestir. K #  V  HvligreiWsluskyldasj;WnumgagnvartinnstWueigandaeWavrsluaWilalfeyris    sparnaWarskalsj;WurinninnagreiWsluafhendisvoflj;ttsemauWiWerogeigisWarentuttugu    virkumdgumeftiraWlitFjrmlaeftirlitsinsliggurfyrir,sbr.7.gr.,eWaYanndagsem   rskurWurvarkveWinnuppumaWbhlutaWeigandiinnlnsstofnunarhafiveriWtekiWtil wO  slitameWferWar,sbr.XII.kaflalagaumfjrmlafyrirtki.FjrmlaeftirlitiWgeturviWsrstakar B  aWstWurveittsj;WnumalltaWtudagafresttilviWb;tar.      InnanYesstmafrestssemtilgreindurer1.mgr.skalstj;rnsj;Wsinsaflagagnasemeru   nauWsynlegtilaWstaWfestarttmtikrafna.Sj;WurinneWaaWilisemerfalinumsj;ngreiWslna {  skv.4.gr.skaltilkynnainnstWueigandaskriflegaumniWurstWusnaumgreiWsluskyldu nF sj;Wsins. 9   Sj;WurinngeturekkimeWtilvsuntilfrestsskv.1.mgr.neitaWaWinnaafhendigreiWslu  tilinnstWueigandasemekkigattmanlegahaftuppikrfuhendursj;Wnum.Frestur  innstWueigandaslkumtilvikumgeturY;aldreiorWiWlengriensfrestursemerveitturtil r aWlUsakrfubhlutaWeigandiinnlnsstofnunar. e=   LiggifyrirkrahendurinnstWueigandavegnagrunsumpeningaYvttierheimiltaW 0 dragagreiWsluskv.1.mgr.unsd;murliggurfyrir.    16.gr. i B-deild. \4   EignirogskuldbindingarinnstWudeildarTryggingarsj;WsinnstWueigendaogfjrfesta ' samkvmtlgumnr.98/1999viWgildistkulagaYessaratilheyrasrstakrideild,B-deild.    IV.KAFLI `   VerWbrfadeild.  S+! 17.gr. " Verndfjrfesta. # C  VerWbrfadeildtryggirfjrfestumlgmarksverndvegnaglataWraverWbrfaogreiWufjr.  $   FyrirtkiverWbrfaYj;nustuskulugreiWaiWgjldtilverWbrfadeildarsj;Wsinsfrupphafi !W% starfsemisinnar.XeimerskyltaWveitasj;WnumupplUsingarumviWskiptitengslumviW J""& verWbrfsamkvmtYessarigrein. #'   FjrmlaeftirlitinuogSeWlabanka0slandserskyltaWafhendasj;WnumupplUsingarsem #( honumerunauWsynlegartilYessaWsannreynaupplUsingarsemafhentarhafaveriWsam $ ) kvmtgreinYessari. v%N!*   SgreiningurumYaWhvaWtelstfyrirtkiverWbrfaYj;nustuskerFjrmlaeftirlitiWr A&"+ umYanngreining.  '",  '#- & ,   18.gr. ( LgmarksstrWogiWgjld.  ͌  HeildareignverWbrfadeildarskalnemaaWlgmarki200millj.kr.Lgmarkseignskaltaka  ',(breytingumsamrmiviWbreytingarvsitluneysluverWs,grunnvsitlujanar2010. a   FastrsiWgjaldfyrirtkisverWbrfaYj;nustuer800.000kr.samtbreytileguiWgjaldi T, samkvmtWrumeftirfaranditluliWa:  ! ! q(#33q"i(m"  i(m2#  1  .3  Ԉ0    VegnaverWbrfaviWskiptanstliWnurisemnema10!100milljrWumkr.skalgreiWa  200.000kr.i(m؏݌  Ќ  "i(m"  i(m 2#  2  .3  Ԉ0    VegnaverWbrfaviWskiptanstliWnurisemnemameiraen100milljrWumkr.skal  X viWkomandifyrirtkiverWbrfaYj;nustugreiWa400.000kr.i(m :݌K #  Ќ    AukiWgjaldsskv.2.mgr.ersj;WnumheimiltaWinnheimtaviWb;tariWgjaldefeigndeildar    innardugirekkitilaWstandaundirgreiWslursj;WnumYegargreiWsluskyldahansverWurvirk    vegnaYeirraatvikasemgetur7.gr.Einnigersj;WnumheimiltaWinnheimtaviWb;tariWgjald   tilaWstandastraumafkostnaWi,afborgunumoggreiWslumvaxtaaflnumskv.8.gr.IWgjld wO  samkvmtYessarimlsgreinskuluY;hstnematvflduiWgjaldiskv.2.mgr. B    FyrirtkiverWbrfaYj;nustuskalveitasj;WnumallarupplUsingarsemhonumerunauW    synlegartilYessaWgetareiknaWtiWgjaldviWkomandi.SkuluupplUsingarnarveittareigi   sWaren1.febrarrhvertYvformisemsj;WurinnkveWur. {    StandifyrirtkiverWbrfaYj;nustuekkiskilupplUsingumsemYvberaWveita nF samkvmtgreinYessariersj;WnumheimiltaWtlaiWgjaldfyrirtkisinsskv.2.mgr.Slkt 9 iWgjaldskalaWlgmarkinematvfldufstuiWgjaldiskv.2.mgr.oger;heimiltaWendur  greiWaYaWY;ttfullskilverWigerWllumnauWsynlegumupplUsingumsWar.    XegareignirdeildarinnarhafanWtilskildumarkiskv.1.mgr.erstj;rnsj;Wsinsheimilt r aWlkkaiWgjldskv.2.mgr.eWafellaYauniWur.Skalstj;rninleitalitsSeWlabanka0slands e= ogFjrmlaeftirlitsinsWurentilYesskemur. 0   Stj;rnsj;WsinserheimiltaWkaupavtrygginguhjvtryggingaflagisemhefurstarfsleyfi  Evr;pskaefnahagssvWinuoglUtureftirlitieftirlitsaWilaYartilaWtryggjasiggegntj;ni.  Kaupisj;WurinnvtrygginguskalY;YaWminnstafimmtunguraflgmarksstrW i deildarinnarskv.1.mgr.veraverWbrfumeWareiWuf. \4   GjalddagiiWgjaldsskv.2.mgr.er1.marsrhvert.NUttfyrirtkiverWbrfaYj;nustusem ' hefurstarfsemilagningarrinuskalgreiWarsiWgjaldskv.2.mgr.umleiWogstarfsemi  hefst.    IWgjlderu;endurkrf. `    19.gr. " VanskilgreiWsluiWgjalds. # <  GreiWifyrirtkiverWbrfaYj;nustuekkiiWgjaldtilsj;Wsinsgjalddagasamkvmtlgum  $ Yessumskalstj;rnsj;WsinsleggjalagiWgjaldiWsemnemur100.000kr.fyrirhverndag. !W% HafigreiWslaiWgjaldsoglagsekkiveriWinntafhendieigisWaren10dgumeftirgjalddaga J""& skalslkttilkynntFjrmlaeftirlitinuntafar. #'   SfyrirtkiverWbrfaYj;nustusviptstarfsleyfiheildeWaaWhlutaraskastekkihags #( munirYeirrasemnututryggingaverndarsamrmiviWkvWiYessakafla. $ )   v%N!*   &   20.gr. ( GreiWslurrverWbrfadeild.    HmarksgreiWslarverWbrfadeildsj;WsinstilhversfjrfestisvegnatryggWraverWbrfa  eWareiWufjrnemurjafnvirWi20.000evra(EUR)ogverWursj;Wurinnekkikrafinnumfrekari a greiWslu. T, '(  FyrirtkiverWbrfaYj;nustueWaYrotabiYesserskyltaWafhendasj;WnumupplUsingar  umverWbrfogreiWufeigufjrfestasemnj;taverndarskv.17.gr.Yeimdegisem  FjrmlaeftirlitiWgefurtlitskv.1.mgr.7.gr.eWaYegarrskurWurerkveWinnuppumtku   bsfyrirtkistilslitameWferWar.  X   WurengreiWslaskv.1.mgr.erinntafhendiskalstj;rnsj;WsinsstaWreynaaWgreiWsla K #  krfunnihafiekkifengistaWhlutaeWalluleytifrviWkomandifyrirtkiverWbrfaYj;nustu    ogskuluYrgreiWslurdragastaWfullufrgreiWslursj;Wnum.      Stj;rnsj;WsinsskalstaWreynaaWkrafafjrfestissrttmtogskilyrWifyrirgreiWslusu   fyrirhendi.KomitilgreiWslursj;WnumyfirtekurhannkrfufjrfestishendurhlutaWeig wO  andifyrirtkiverWbrfaYj;nustueWaYrotabi.SbfyrirtkisverWbrfaYj;nustuslita B  meWferW,sbr.XII.kaflalagaumfjrmlafyrirtki,nUturkrafasj;WsinsrtthWarsamrmi    viW1.mgr.112.gr.lagaumgjaldYrotaskiptio.fl.,enellaerhnaWfararhfnundangengins   d;mseWasttar. {    KrafaskalreiknuWmiWaWviWeignfjrfestisYanndagsemFjrmlaeftirlitiWgefurtlit nF skv.1.mgr.7.gr.eWaYanndagsemrskurWurerkveWinnuppumtkubsfyrirtkisverW 9 brfaYj;nustutilslitameWferWar,hvortsemfyrrverWur.    Sj;WnumerheimiltviWendurgreiWsluandvirWiskrfuvegnaverWbrfsaWinnagreiWsluna  afhendisamrmiviWskilmlaYessverWbrfssemergrundvllurendurgreiWslu.Xer r sj;WnumheimiltaWkveWaaWendurgreiWaandvirWiverWbrfaeWareiWufjrslenskum e= kr;num,;hWYvhvortYaWhefurndverWuveriWannarrimynt.ViWmiWunargengierslu 0 gengigreiWsludagssamkvmtskrninguSeWlabanka0slands.    Sj;Wstj;rnskalrskurWaumgreiningumgreiWsluskyldu.kvrWunsj;Wstj;rnarmbera  undird;mst;la. i   21.gr. ' SrkvWiumtreikning.    HmarksgreiWslaskv.20.gr.miWastviWallarkrfurfjrfestishendursamafyrirtki  verWbrfaYj;nustu. `    NhafafleirimennfjrfestsameiginlegaogskalYhlutdeildhversumsiggildaviW S+! treikninggreiWsluskv.20.gr.LiggiekkifyrirupplUsingarumhlutdeildhversfjrfestis " skalmiWaviWjafnaskiptingu. #   SunntaWstaWreynarttmannstilgreiWslursj;WnuminnanYeirratmamarkasem  $ afmarkastaflitiFjrmlaeftirlitsinsskv.7.gr.eWarskurWiumtkubsfyrirtkis !W% verWbrfaYj;nustutilslitameWferWarskalhannnj;tagreiWslunnar,aWWrumkostigengur J""& rtturinntilYesssemverulegarlkureruaWeigirttinn.Effleirieneinneiga;tvrWanrtt #' tilverWbrfaeWareiWufjrskalhluturhversYeirratekinntilgreinaviWtreikninggreiWslu. #(   v%N!*   22.gr. ( UndanYgur.    UndanskilintryggingaverndsamkvmtYessumlgumeru:  ! ! q(#33q"i(m"  i(mk2#  1  .3  Ԉ0    verWbrfogreiWuffjrmlafyrirtkja,i(mk݌a Ќ  "i(m"  i(mu2#  2  .3  Ԉ0    verWbrfogreiWufsemtengistmlumYarsemsakfellthefurveriWfyrirpeningaYvtti,i(mu݌T, Ќ  "i(m"  i(m2#  3  .3  Ԉ0    verWbrfogreiWuffyrirtkisYarsemverWbrfafyrirtkifermeWvirkaneignarhlutsam  kvmtlgumumfjrmlafyrirtki,i(m݌ Ќ  "i(m"  i(m12#  4  .3  Ԉ0    verWbrfogreiWufrkis,sveitarflaga,stofnanaYeirraogfyrirtkjaaWmeirihluta   eiguopinberraaWila,i(m1^݌ X Ќ  "i(m"  i(m2#  5  .3  Ԉ0    verWbrfogreiWufrekstrarflagaverWbrfasj;Waogannarrasj;Waumsameiginlega K #  fjrfestingusamkvmtlgumumverWbrfasj;Wiogfjrfestingarsj;Wi,i(m̸݌   Ќ  "i(m"  i(mK2#  6  .3  Ԉ0    verWbrfogreiWufannarraflagasmusamsteypu.i(mKx݌   Ќ    23.gr. wO  Frestir. B  c  ViWskiptavinirfyrirtkisverWbrfaYj;nustuskulusendasj;Wnumkrfursnarskriflega    samtYeimggnumsemsj;WurinnmeturnauWsynleg.Sj;WurinnkveWur,samrWiviW   FjrmlaeftirlitiW,lengdYessfrestssemviWskiptavinirhafatilaWgerakrfusj;Winn.Frest {  urinnmY;ekkiverastyttrienfimmmnuWir. nF   EfbfyrirtkisverWbrfaviWskiptumertekiWtilslitameWferWarskuluviWskiptavinirYess 9 lUsakrfumbiWWurenYeirgerakrfusj;Winnskv.1.mgr.    InnanYesstmafrestssemkveWinnhefurveriWskv.1.mgr.skalstj;rnsj;Wsinsaflagagna  semerunauWsynlegtilaWstaWfestarttmtikrafna.Sj;WurinneWaaWilisemerfalinumsj;n r greiWslnaskv.4.gr.skaltilkynnafjrfestiskriflegaumniWurstWusnaumgreiWsluskyldu e= sj;Wsins. 0   Sj;WurinngeturekkimeWtilvsuntilYessfrestssemkveWinnhefurveriWskv.1.mgr.  neitaWaWinnaafhendigreiWslutilviWskiptamannsfyrirtkisverWbrfaYj;nustusemekki  gattmanlegahaftuppikrfuhendursj;Wnum.0slkumtilvikumgeturfresturinnY;aldrei i orWiWlengriensfrestursemveitturertilaWlUsakrfubhlutaWeigandifyrirtkis. \4   GreiWslurtilviWskiptamannsfyrirtkisverWbrfaYj;nustuberaWinnaafhendisvoflj;tt ' semauWiWerogeigisWarenYremurmnuWumeftiraWlgmtiogfjrhWkrfuerstaWfest.  FjrmlaeftirlitiWgeturviWsrstakaraWstWurveittsj;WnumalltaWYriggjamnaWafresttil  viWb;tar. `    LiggifyrirkrahendurfjrfestivegnagrunsumpeningaYvttierheimiltaWdraga S+! greiWsluskv.5.mgr.unsd;murliggurfyrir. "   V.KAFLI  $  Erlendtib.  !W% 24.gr. J""&   BtibinnlnsstofnanaeWafyrirtkjaverWbrfaYj;nustusemstarfahrlandienhafa #' staWfesturkisemerekkiaWildarrkiskulugreiWaiWgjaldtilsj;WsinsvegnainnstWna, #( verWbrfaogreiWufjrsemnUturekkitryggingarsambrilegstryggingakerfisheimarkinu. $ ) Sj;WnumerheimiltaWgeraYeimaWgreiWaviWb;tariWgjald,alltaWtvflduiWgjaldiskv.2. v%N!* mgr.10.gr.,eWasetjatryggingar,semsj;Wurinnmeturfullngjandi,fyrirYvaWYaugeti A&"+ staWiWviWskuldbindingarsnar.  '",   '#-   FjrmlaeftirlitiWgeturveittinnlnsstofnuneWafyrirtkiverWbrfaYj;nustusemgreiWir ( iWgjaldoghefurstaWfestuhrlandiundanYgufrgreiWsluiWgjaldstilsj;Wsinsvegna  tibsfyrirtkisinssemstaWsetterutanaWildarrkis.InnstWur,verWbrfogreiWufYv  tibinj;taekkitryggingaverndarsj;Wsins. a   VI.KAFLI   EftirlitogviWurlg.   25.gr.   Eftirlit.  X 7  FjrmlaeftirlitiWhefureftirlitmeWaWstarfsemisj;WsinsssamrmiviWlgYessiog K #  reglursembyggjastYeim.UmeftirlitiWgildaaWWruleytilgumopinberteftirlitmeW    fjrmlastarfsemi.      Sj;WurinngreiWireftirlitsgjaldsamkvmtlgumumgreiWslukostnaWarviWopinbert   eftirlitmeWfjrmlastarfsemi. wO    VII.KAFLI     TmiskvWi.    26.gr. {  UpplUsingagjftilviWskiptamanna. nF   InnlnsstofnanirogfyrirtkiverWbrfaYj;nustuskuluafgreiWslustWumsnumog 9 vefsWumhafatilreiWuupplUsingaruminnstWutryggingaroglgmarksverndfyrirfjrfesta.  UpplUsingarskuluveratungumliYessrkisYarsemstarfsstWerogtiltakam.a.fjrhW  tryggingar,hvaWaeignirnj;taeWaeruundanskildartryggingaverndoghvertviWskiptamaWur r getursniWsrneitifyrirtkihonumumgreiWslu.UpplUsingarYessarskulukynntar e= viWskiptamnnumsrstaklegaviWupphafviWskipta. 0   AuglUsingarinnlnsstofnanaogfyrirtkjaverWbrfaYj;nustuumverndsj;Wsinsskulu  takmarkaWarviWbeinatilvsuntilhlutaWeigandideildarhans.FjrmlaeftirlitiWgetursett  nnarireglurumupplUsingaskyldusamkvmtlgumYessum. i   27.gr. ' Fjrfestingarstefna.    Stj;rnsj;WsinskveWurfjrfestingarstefnuhansoggerirgreinfyrirhennirsfundi.  vxtunfsj;WsinsskalviWYaWmiWuWaWsj;Wurinngetisembestsinnthlutverkisnu. `    28.gr. " ReglugerW. # /  RWherrageturreglugerWsettnnarikvWiumstarfsemisj;Wsins,svosemumtilhgun  $ greiWslumrhonum. !W%   VIII.KAFLI #'  Gildistakao.fl.  #( 29.gr. $ ) InnleiWing. v%N!* D  LgYessifelasrinnleiWingueftirfaranditilskipunumEvr;puYingsinsogrWsins:94/ A&"+ 19/EBuminnlnatryggingakerfi,97/9/EBumb;takerfifyrirfjrfestaog2009/14/EBum  '", breytingartilskipunuminnlnatryggingakerfi. '#- Ї  30.gr. ( Gildistaka.  .  LgYessiWlastgildi1.janar2011.ViWgildistkulagaYessarafallargildilgnr.  98/1999,uminnstWutryggingarogtryggingakerfifyrirfjrfesta.Eignirogskuldbindingar a verWbrfadeildarTryggingarsj;WsinnstWueigendaogfjrfesta,samkvmtlgumnr. T, 98/1999,tilheyraverWbrfadeildviWgildistkulagaYessara.    31.gr.   BreytingWrumlgum.  X R  ViWgildistkulagaYessaraverWaeftirfarandibreytingarlgumumfjrmlafyrirtki, K #  nr.161/2002,meWsWaribreytingum:    ! ! (g03q"i(m"  i(m!2g  a  .3  Ԉ0    ViW110.gr.lagannabtistnUmlsgrein,3.mgr.,svohlj;Wandi:i(m!N݌   Ќ  0  0   v FjrmlaeftirlitiWgeturlagtstj;rnvaldssektinnlnsstofnuneWafyrirtki   verWbrfaYj;nustusemveitirekkiTryggingarsj;WiinnstWueigendaogfjrfesta wO  upplUsingarsemerunauWsynlegartilaWunntsaWleggjaiWgjaldskv.10.eWa18.gr. B  lagauminnstWutryggingarogtryggingakerfifyrirfjrfesta.   "i(m"  i(mB2g  b  .3  Ԉ0    2.mgr.112.gr.blagannaorWastsvo:i(mBo݌  Ќ  0  0   v XvarWarYaWsmurefsinguaWgefavsvitandirangareWavillandiupplUsingarum {  hagifjrmlafyrirtkiseWaannaWerYaWvarWar,opinberlegaeWatilFjrmlaeftirlitsins, nF annarraopinberraaWilaeWaviWskiptamannasinna.HiWsamaviWefinnlnsstofnun, 9 fyrirtkiverWbrfaYj;nustueWaYrotabslkrafyrirtkjaveitaekkiTryggingarsj;Wi  innstWueigendaogfjrfestaupplUsingarsemsj;WnumerunauWsynlegartilaWhanngeti  inntafhendigreiWsluskyldusnaskv.12.og20.gr.lagauminnstWutryggingarog r tryggingakerfifyrirfjrfesta.e=   kvWitilbrWabirgWa.  I.     XrttfyrirkvWi10.gr.skalfyrstigjalddagiiWgjaldsskv.10.gr.verasWastivirkidagur i mamnaWar2011,vegnarsfj;rWungsinsjanar!mars2011. \4    II.     Tryggingarsj;Wursparisj;WannaskallagWurniWureigisWaren31.desember2010.Eignir  Tryggingarsj;Wssparisj;Wannaskulurennatilsparisj;Wannasmuhlutfllumognemur `  hlutdeildYeirraheildarinnstWumhjsparisj;WumeinsoghnkannaWverWa31.desember S+! 2010.StandaskalskilgreiWslutilYeirraeigisWaren31.mars2011. "    III.   $ (  XrttfyrirkvWi30.gr.lagaYessaraskululgnr.98/1999framgildaumB-deild !W% sj;WsinsvegnabyrgWasemfalliWhafainnstWudeildsj;WsinsfyrirgildistkulagaYessara, J""& aWundanskildum4.!8.gr.,14.gr.,16.gr.og1.mgr.17.gr.laganna,unslokiWergreiWslu #' skuldbindingahennarvegnabyrgWasemfalliWhafainnstWudeildsj;Wsinsfyrirgildistku #( lagaYessara.XgildakvWi2.mgr.3.gr.,4.gr.og5.gr.lagaYessaraumB-deildsj;Wsins. $ )   kvWilaganr.98/1999umtgfuoggreiWslubyrgWaryfirlUsingavegnarsins2010og v%N!* fyrrirahaldagildisnu;hWYvhvortbyrgWaryfirlUsingarhafaboristsj;Wnum.Stj;rn A&"+  sj;WsinsskalinnheimtafjrmunisemnemurbyrgWaryfirlUsingumaWildarfyrirtkjaogskulu  '", & a  YauhafastaWiWskilgreiWslueigisWaren31.desember2010.Umvanskilferskv.11.gr. ( lagaYessara.  'a(@ #dggAthugasemdirviWlagafrumvarpYetta.#ggddԈ a  1.Almennt.  T,   FrumvarptillagauminnstWutryggingarogtryggingakerfifyrirfjrfestavarlagtfram  AlYingihaustYingi2009(Yskj.291,255.ml).FrumvarpiWt;knokkrumbreytingum  meWfrumYingsinsogernlagtframWrusinniaWteknutillititilYeirrabreytingasemurWu   YvmeWfrumYingsins.  X   NgildandilguminnstWutryggingarogtryggingakerfifyrirfjrfesta,nr.98/1999,t;ku K #  gildi1.janar2000.MarkmiWlagannaeraWveitainnstWueigendumviWskiptabnkumog    sparisj;WumogviWskiptavinumfyrirtkjasemnUtasrheimildirlagatilaWstundaviWskipti    meWverWbrflgmarksverndgegngreiWsluerfiWleikumviWkomandifyrirtkissamrmiviW   kvWilaganna.MeWlgunumvoruinnleiddartvrtilskipanirEvr;pusambandsins,annars wO  vegarumtryggingakerfifyrirfjrfestanr.97/9/EBoghinsvegaruminnlnatryggingakerfi B  nr.94/19/EB.SfyrrnefndakveWurumsamrmdarreglurumlgmarksverndfyrirfjrfesta    semeigakrfuhendurfyrirtkiverWbrfaYj;nustuoglnastofnanirtengslumviWviW   skiptimeWverWbrfgegngreiWsluerfiWleikumviWkomandifyrirtkis.XeirrisWarnefnduer {  tlaWaWtryggjainnstWueigendur,uppaWvissumarki,gegngreiWsluerfiWleikumviWskipta nF bankaogsparisj;Wa.TilskipanirnarvoruliWuraWgerWumEvr;pusambandsinstilaWmynda 9 sameiginleganmarkaWfyrirbanka-ogverWbrfaYj;nustuinnanEvr;pskaefnahagssvWisins.  Nnarf;lustaWgerWirnarYvaWkomasamrmdumreglumogeftirlitskerfisemtlaWvar  aWeflaryggifjrmlaYj;nustu,verjastkerfishttu,aukaneytendaverndogstuWlajafn r framtaWskilvirkumogsamkeppnishfummarkaWiYessusviWi. e=   MeWfrumvarpiYvsemvarWaWlgumnr.98/1999varlagttilaWTryggingarsj;WurviW 0 skiptabanka,innstWudeildTryggingarsj;Wssparisj;WaognUtttryggingakerfifyrirfjrfesta  rynnisamaneinnsj;W,Tryggingarsj;WinnstWueigendaogfjrfesta.Tryggingarsj;Wurinn  stWueigendaogfjrfesta,semdaglegutaliernefndurtryggingarsj;Wur,t;ktilstarfaviW i gildistkulaganna1.janar2000.Samkvmtlgunumersj;Wurinnsjlfseignarstofnunsem \4 skiptertvrdeildir;innstWudeildogverWbrfadeild.HvorugdeildinberbyrgWskuld ' bindingumhinnar.ViWskiptabankar,sparisj;Wir,fyrirtkiverWbrfaYj;nustuogaWrirsem  nUtasrheimildirlagatilaWstundaviWskiptimeWverWbrfsamrmiviWlgumverWbrfa  viWskiptioghafastaWfestuhrlandiskulueigaaWildaWsj;Wnum.Samagildirumtib `  YessaraaWilainnanEESogaWildarrkjumstofnsamningsFrverslunarsamtakaEvr;pu. S+! HeildareigninnstWudeildarsj;Wsinsskalnemaa.m.k.1%afmeWaltalitryggWrainnstWna " viWskiptabnkumogsparisj;WumnstliWnuriogheildareignverWbrfadeildarnema # a.m.k.100millj.kr.0lgunumerm.a.kveWiWumrekstur,fjrmgnun,greiWsluskylduog  $ fjrhWgreiWslnarsj;Wnum.XarkemurframaWdugieignirsj;Wsinsekkitilfullrartrygg !W% ingarskulikrafahverstryggWsinnstWueigandaaW1,7millj.kr.greiddaWfullueneftirYaW J""& skuligreitthlutfallslegainnallarkrfur.XessifjrhWertengdviWgengievrueinsogYaW #' var5.janar1999ogtelstvera20.887evrur. #(   :lgansemrkthefuralYj;WlegumfjrmlamrkuWumundanfarinmissirihefurm.a. $ ) orWiWtilYessaWEvr;pusambandiWhefurYegarendurskoWaWregluverksittYessusviWien v%N!* 11.mars2009t;kgilditilskipunEvr;puYingsinsogrWsinsumbreytingutilskipun94/19/ A&"+ EBuminnlnatryggingakerfiaWYvervarWarfjrhWirinnstWutryggingaoggreiWslufresti,  '", 2009/14/EB.UmfyrrgreindaatriWiWsegiraWfaraorWumtilskipunarinnaraWYaWssUntaW '#- sfjrhWsemtilskipun94/19/EBtryggi,Y.e.20.000evrur,s;fullngjandiogmeWYaW ( aWmarkmiWiaWviWhaldatraustiinnstWueigendaogtilaWendurheimtastWugleikafjr  mlamrkuWumYurfistraxaWhkkafjrhWina50.000evrur.Jafnframtertilskipuninni  kveWiWumaWfyrirrslok2010skulitryggWheildarfjrhWhversinnstWueigandamiWast a viW100.000evrur.SfyrirvarierY;setturviWsWastgreindaatriWiWaWframkvmdastj;rninni T, ertlaW,fyrirrslok2009,aWskilaEvr;puYinginuogrWinumatisnuhrifumsvomikillar  hkkunartryggingarfjrhWar.VerWiYaWmatframkvmdastj;rnarinnaraWYettamikil  hkkuns;viWeigandiskalhnskilaEvr;puYinginuogrWinutillgumtilviWeigandi   lausnar.EkkivargerWtillagaumaWvkjafr100.000evramarkinu.UmsWargreindaatriWiW,  X Y.e.umgreiWslufrestina,segiraWsYriggjamnaWafrestursemtilskipun94/19/EBheimilar K #  tiltgreiWslurtryggingakerfinu,hafigreiWsluskyldaorWiWvirk,soflangurogstrWibWi    gegnhagsmunuminnstWueigendaogYrfinniaWviWhaldatraustiYeirrakerfinu.Breyt    ingatilskipuninkveWurYvumstyttinguYessafrestsniWurtuttugudaga,ogYeimtilvikum   YegargreiWsluskyldaverWurvirkvegnalitshlutaWeigandiyfirvaldsumaWfjrmlafyrirtki wO  teljistekkifrtumaWinnaafhendigreiWslu,semviWskiptavinurhefurkrafiWfyrirtkium B  endurgreiWslueWaskilsamrmiviWYskilmlaergilda,skalumrttlitliggjafyrireigi    sWarenfimmdgumsWarstaWtuttuguogeinsdagslktogtilskipun94/19/EBskilur.     XaWllj;stfyrirupphafirs2009aWvntanlegritilskipunvriaWeinstlaWaWtaka {  aWkallandiatriWumsemtengdusttrverWugleikainnstWutryggingakerfisinsenaWnauWsyn nF legtyrWiaWhaldaendurskoWunarvinnunnifram.0samrmiviWYaWvarsetturuppvinnu 9 h;purumendurskoWuninnstWutryggingakerfisinsogt;k0slandYttstarfih;psins.Treg  legagekkaWnsamstWuinnanh;psinsumtillgurtilframkvmdastj;rnarinnarumfyrir  komulaginnstWutrygginga;svotreglegaaWframkvmdastj;rninleystireyndh;pinnupp r sl.sumaroglagWiframsnareigintillgur.TileinfldunarmsegjaaWmeginatriWitillagna e= framkvmdastj;rnarinnarsueinfldun,samrming,ennstyttritgreiWslufrestir,auknar 0 heimildirtryggingasj;WatilupplUsingaflunarhjinnlnsstofnunumogfjrmgnuntrygg  ingakerfisins.    SuYessiatriWiborinsamanviWfrumvarpYettamsjaWkvWiYessfallaalmennt i nokkuWvelaWYeimbreytingumsemframkvmdastj;rninleggurtil.MikilvinnahefurveriW \4 lgWskilgreiningar,einkumhugtakinu?innstWu ,afmrkunrttindainnstWueigenda ' erskUrari,kvWiumtgreiWslufrestiogskuldajfnunhafaveriWendurskrifuW,staWatrygg  ingarsj;Wsogstj;rnarhansgerWskUrariogsWastenekkissterlgWtilgrundvallarbreyting  fjrmgnuntryggingakerfisins. `    nokkrumsviWumgengurtillagaframkvmdastj;rnarinnarlengraentillgurfrumvarps S+! insenekkiertalinstWatilYessaWbregWastviWYvYessustigi.BWieraWtillgurfram " kvmdastj;rnarinnareigaeftiraWfaragegnumstofnanakerfiEvr;pusambandsinsWuren # YrverWabindandiogeinsertillgunumaWfinnakvWiuminnleiWingarfrestivarWandi  $ einstkatriWi.XanniggerirtillaganrWfyrireftirfarandiaWlguneWaaWgerWum: !W% ! ! Eikmo (y0"i(m"  i(m 23  Ԉ0    AlmennurinnleiWingarfrestur!31.12.2012i(m݌J""& Ќ  "i(m"  i(m 23  Ԉ0    Einfldunogsamrming(e.scope&eligibility)!31.12.2012i(m݌#' Ќ  "i(m"  i(m 23  Ԉ0    BtgreiWslufrestureinvika!31.12.2013i(m݌#( Ќ  "i(m"  i(m 23  Ԉ0    SkUrslaummgulegtsamevr;pskttryggingakerfi!31.12.2014i(m݌$ ) Ќ  "i(m"  i(m 23  Ԉ0    Lgmarksfjrhagslegurstyrkurtryggingakerfis!31.12.2020i(m݌v%N!* Ќ  "i(m"  i(m 23  Ԉ0    Virktgagnkvmtlnakerfimillitryggingakerfa!31.12.2020i(m݌A&"+ Ќ    VerteraWhafahugaaWYrtillgursemeraWfinnafrumvarpinugerarWfyrirmun  '", hraWarisj;WsmynduntryggingakerfisinshrlandienEvr;pusambandsrkjunumogmun '#- hrriryggisYrskuldi(e.fundinglevel).ErendaekkertvirktinnstWutryggingakerfiviW ( lUWihrlandiaW;breyttu.    X;ttYesssjistekkiskUrmerkivirWistliggjafyrirviljitilYesshjframkvmdastj;rninni  aWsamYttaaWgerWirviWendurskoWuninnstWutryggingakerfisinsvntanlegumbreytingum a tryggingakerfifyrirfjrfestaogtryggingakerfifyrirrtthafavtrygginga(e.insurance T, guaranteeschemes).SvinnaerhinsvegarskammtvegkominendahefurveriWviWvarandi  andstaWaviWhugmyndirumvtryggingatryggingakerfimeWalnokkurraaWildarrkjasam  bandsins.     0slandhefurekkifariWvarhlutaafYeirri;lgusemundanfariWhefurrktalYj;Wlegum  X fjrmlamrkuWum.EftirhrunYriggjastrstuviWskiptabankalandsinshaustiW2008Yykir K #  sUntaWbreytaYarfgildandilggjfuminnstWutryggingarogtryggingakerfifyrirfjrfesta    endahafagrWarlegarbyrgWirfalliWTryggingarsj;WinnstWueigendaogfjrfesta,einkum    vegnastarfsemierlendratibaLandsbankansBretlandiogHollandi(Icesave-reikning   arnir),eninnanEESgildirYaWfyrirkomulagaWtiberaWmeginstefnutilundireftirliti wO  stj;rnvaldaheimarkisamtYvsemYaWfellurundirtryggingakerfiinnstWnaheimark B  inu.EkkiverWurhrgerWfrekarigreinfyrirbyrgWunumsemflluTryggingarsj;Winn    stWueigendaogfjrfestaheldurvsasttilathugasemdameWfrumvarpitillagaumheimild   tilhandafjrmlarWherra,fyrirhndrkissj;Ws,tilaWbyrgjastlnTryggingarsj;Wsinn {  stWueigendaogfjrfestafrbreskaoghollenskarkinutilaWstandastraumafgreiWslumtil nF innstWueigendahjLandsbanka0slandshf.(Yskj.204,136.ml137.lggjafarYings).Sj 9 einkum4.kaflaathugasemdannaumbankahruniW.    EinkumafYessumstWum,Y.e.annarsvegarvegnabreytingarregluverkiEvr;pusam  bandsinssviWinuoghinsvegarvegnaYeirrabyrgWasemfalliWhafaTryggingarsj;Winn r stWueigendaogfjrfestakjlfarhrunsbankanna,YykirnauWsynlegtaWrWastheildar e= endurskoWunlgunum. 0   HeppilegraYykiraWfaraYleiWaWsetjanUheildarlguminnstWutryggingarogtrygg  ingakerfifyrirfjrfesta,fremurenaWgerabreytingarngildandilgum,ekkisstYarsem  tilviWb;tarviWefnislegarbreytingarerframsetningnokkuWbreyttfrgildandilgum.VerWi i frumvarpiWaWlgummunYaWYvkomastaWgildandilagauminnstWutryggingarog \4 tryggingakerfifyrirfjrfesta,nr.98/1999,meWsWaribreytingum,ogerjafnframtgertrW ' fyrirsetningunUrrarreglugerWarstaWreglugerWarsemsetthefurveriWmeWheimildlg  unum.    TekiWskalframaWWurnefndtilskipunEvr;puYingsinsogrWsins2009/14/EB,semlkt `  ogfyrrsegirbreytirtilskipun94/19/EBuminnlnatryggingakerfiaWYvervarWarfjrhWir S+! innstWutryggingaoggreiWslufresti,hefurennekkiveriWtekinuppEES-samninginnmeW " kvrWunsameiginleguEES-nefndarinnar.stWanersaWNoregurhefurveriWviWrWum # viWframkvmdastj;rnEvr;pusambandsinsumheimildtilYessaWviWhaldahrritryggingu  $ fyririnnstWueigenduren100.000evrur.HafaviWrWurYrekkiskilaWrangri(n;vember !W% 2010).XrttfyrirYaWerlj;staWYegarskvrWunliggurfyrirmun0slandiberaaWinnleiWa J""& umrddatilskipunogYykirYveWlilegtaWfrumvarpYettatakiYvjafnframtmiWafYeim #' breytingumsemkveWiWerumtilskipuninni.AlmennurinnleiWingarfresturvegnatilskip #( unar2009/14/EBrennurtumnsturam;t. $ )   v%N!*  2.Uppbyggingfrumvar& ,  psinsoghelstubreytingarfrgildandilgum.  ( 2.1.Uppbyggingfrumvarpsins.    FrumvarpiWskiptistttakaflaogerualmennkvWiI.kafla.XarerfarinsleiWaW  skUramerkingutiltekinna',(,ԀorWasemtWumkomafyrirfrumvarpinu.0II.kaflaereinkumaW a finnagreinarsemvarWastofnun,skipulagogstarfsemiTryggingarsj;WsinnstWueigendaog T, fjrfesta,semfrumvarpinuernefndursj;Wurinn.0III.kaflafrumvarpsinserugreinarsem  varWaverndinnstWueigendaenIV.kaflagreinarsemvarWaverndfjrfesta.XessiaWgrein  ingYykirtilYessfallinaWveratileinfldunarendabyggisttryggingaverndinnstWueigenda   annarsvegarogtryggingaverndfjrfestahinsvegarekkieinniogsmutilskipunEvr;pu  X sambandsins.NnarerIII.kaflafrumvarpsinsgertrWfyrirtveimurinnstWudeildum, K #  A-deildogB-deild.B-deildinnierY;,verWifrumvarpiWaWlgum,tlaWaWstarfasamkvmt    gildandilgumnr.98/1998,aWundanskildumnnartilteknumkvWum.VerWifrumvarpiW    aWlgumskalB-deildlgWniWurYegargreiWsluskuldbindingahennarerlokiWvegna   byrgWasemfalliWhafainnstWudeildsj;Wsinsfyrirgildistkulaganna,sbr.brWabirgWa wO  kvWiIIIfrumvarpinu. B    A-deildinnierhinsvegartlaWaWverahinnUjainnstWudeildertakitilstarfa1.janar    2011,verWifrumvarpiWaWlgum.FrYeimtmaskuluinnlnsstofnanirgreiWaiWgjaldtil   A-deildar,frYvaWYauhefjastarfsemiskv.1.og2.tlul.1.mgr.3.gr.lagaumfjrmla {  fyrirtki.TilviWb;tarviWkvWiumA-deildogB-deilderIII.kaflafrumvarpsinsm.a.aW nF finnagreinarsemvarWaiWgjaldtilinnstWudeildar(A-deildar)ogforsendurfyrirtreikningi 9 Yess,greiWslufyrirkomulag,vanskilogfresti,samtYvsemupperutaldarYrinnstWur  semfrumvarpiWleggurtilaWekkinj;tiverndar.0IV.kaflafrumvarpsinsergertrWfyrir  srstakriverWbrfadeildertryggifjrfestumlgmarksverndvegnaglataWraverWbrfaog r reiWufjrensemfyrrsegirbyggistverndfjrfestasrstakritilskipunEvr;pusambandsins. e= 0IV.kaflaerkveWiWumaWheildareignverWbrfadeildarsj;WsinsskulinemaaWlgmarki 0 200millj.kr.semtakibreytingumsamrmiviWvsitluneysluverWs1.janar2011,Y.e.  frgildistkulaganna,verWifrumvarpiWaWlgum.Xerkaflanumm.a.aWfinnakvWier  varWaiWgjaldtilverWbrfadeildar,greiWslufyrirkomulag,vanskilogfresti,samtYvsemupp i ertaliWhvaWaverWbrfYaWeruogreiWufsemekkinj;tiverndarsamkvmttillgufrum \4 varpsins.0V.kaflafrumvarpsinserfjallaWumerlendtibenVI.kaflaumeftirlit.0VII. ' kaflafrumvarpsinsersWanaWfinnaUmiskvWi,m.a.heimildrWherratilaWsetjareglu  gerWnnarikvWiumstarfsemisj;Wsins.LokserVIII.kaflafrumvarpsinsaWfinnakvWi  umgildistkuoginnleiWinguenaftanviWkaflannerukvWitilbrWabirgWa. `  2.2.Helstubreytingarfrgildandilgum. "   FramsetningfrumvarpsinsernokkuW;lkgildandilgum.Xannigerfrumvarpinu,meW # skiptingukafla,greintmilliverndarsemvarWarinnstWueigendurannarsvegarogverndar  $ semvarWarfjrfestahinsvegar.LktogYegarhefurkomiWframerfrumvarpiWm.a.samiW !W% vegnabreytingasemgerWarhafaveriWregluverkiEvr;pusambandsins. J""&   LgWertilstofnunnUrrarinnstWudeildar,A-deildar,semtakiviWiWgjaldifrinnlns #' stofnunumfr1.janar2011,verWifrumvarpiWaWlgum.ErgertrWfyriraWheildarfjrhW #( tryggWragreiWslnahverseinstaksinnstWueigandarA-deildskulinemaheildarfjrhW $ ) tryggWrainnstWnahanshlutaWeigandiinnlnsstofnun,Y;aldreihrrifjrhWennemur v%N!* jafnvirWi100.000evrumogaWsj;WurinnverWiekkikrafinnumfrekarigreiWslu.Xanniger A&"+ frumvarpinulgWtiltalsverWhkkunlgmarkstryggingaverndarinnstWueigendafrYv  '", semkveWiWerumngildandilgum,ensamkvmtgildandilgumerlgmarkstrygginga '#- verndinrmar20.000evrurenekkerthmarkerhinsvegarverndinni.Xannigerfrum ( varpinuraunfalliWfrYvaWkveWaumlgmarkstrygginguogstaWinnkveWiWumh  markstryggingu.    SamkvmtngildandilgumeriWgjaldtiltryggingarsj;WsgreitteftirvegnanUliWinsrs. a FundinerstaWatryggWrainnstWnaviWskiptabnkumogsparisj;WumannarsvegarviWupp T, hafrsoghinsvegarlokrsensWantekiWmeWaltal.HeildareigninnstWudeildarsj;Wsins  skalaWlgmarkinema1%afmeWaltalinu.XettafyrirkomulagfelursrYann;kostaWYegar  mikilaukningverWurinnstWum,skmmumtma,hefurekkertiWgjaldveriWgreittaf   aukningunnifyrrenlngusWar.XannigmsegjaaWhttanstryggWnYessY;aWiWgjald  X hafiveriWgreitt.EkkisstvegnaYessaerfrumvarpinugerWtillagaumverulegabreyttfyrir K #  komulaghvaWvarWarinnheimtuiWgjaldsogaWinnlnsstofnanirgreiWiviWb;tariWgjaldvegna    tiltekinnahttuYtta.LagtertilaWiWgjaldgreiWistrsfj;rWungslegaogaWYaWmiWistviW    b;kfrWastWutryggWrainnstWnaloknstliWinsrsfj;rWungsfyrirgjalddaga.Xskuli   innlnsstofnanir,eftiratvikum,greiWaviWb;tariWgjald,annarsvegarmarkaWshlutdeildartengt wO  oghinsvegarsamkvmthttustuWli.MeWtillguumbreytingarYessaveruermarkmiWiW B  YaWaWiWgjldtilsj;WsinsendurspeglisembestYhttusemtilstaWarerhverjusinni.X    er,semfyrrsegir,frumvarpinugerWtillagaumhkkuntryggingarfjrhWarogbreytt   greiWslufyrirkomulagiviWtgreiWslursj;Wnum,komitilgreiWsluskyldu,Y.m.t.umverulega {  styttingufrestamiWaWviWngildandilg.Tilskipun2009/14/EBkveWurumstyttingut nF greiWslufrestsniWurtuttugudagaogaWYeimtilvikumYegargreiWsluskyldaverWurvirk 9 vegnalitshlutaWeigandiyfirvaldsumaWfjrmlafyrirtkiteljistekkifrtumaWinnaaf  hendigreiWslu,semviWskiptavinurhefurkrafiWfyrirtkiumendurgreiWslueWaskilsam  rmiviWYskilmlaergilda,skuliumrttlitliggjafyrireigisWarenfimmdgumsWar, r staWtuttuguogeinsdagslktogtilskipun94/19/EBskilur.FrumvarpiWtekurmiWafYess e= umbreytingumregluverkiEvr;pusambandsinsaWYvervarWarstyttingufrestaengildandi 0 lgerutilsamrmisviWeldrireglursambandsinsaWYessuleyti.    LagtertilaWnUttarverWiheimildirtilskipunar94/19/EBtilaWundanskiljatryggingavernd  tiltekinnainnstWueigendaumframYaWsemergildandilgum.XverfrumvarpinutiltekiW i aWkveWnarinnstWurnj;tiekkiverndar.SamaviWumheimildirtilskipunar97/9/EBtil \4 aWtakmarkatryggingaverndfjrfestavegnatiltekinnaverWbrfaogreiWufjr,Y.e.gerWertil ' lagaumaWheimildirYessarverWiaWnokkruleytinUttar.    SrstakagreineraWfinnafrumvarpinuumsvokallaWaB-deildenYrttfyrirkvWi30.  gr.lagaYessaraskululgnr.98/1999framgildaumYdeildvegnabyrgWasemfalliWhafa `  innstWudeildsj;WsinsfyrirgildistkulagaYessara,aWundanskildum4.!8.gr.,14.gr.,16. S+! gr.og1.mgr.17.gr.laganna,unslokiWergreiWsluskuldbindingahennarvegnabyrgWasem " falliWhafainnstWudeildsj;Wsinsfyrirgildistkulaganna.XgildakvWi2.mgr.3.gr,. # 4.gr.og5.gr.lagannaumB-deildsj;Wsins,sbr.brWabirgWakvWiIIIYessufrumvarpi.  $   Samkvmtfrumvarpinuerstj;rnsj;Wsinsheimilt,beribrUnanauWsyntil,aWtakalndugi !W% eignirsj;WsinsekkitilaWstandaundirlgmarksskuldbindingumhans.XrttfyriraW;heimilt J""& saWgeraaWfreignumsj;WsinsgerirfrumvarpiWrWfyrirYvaWYaWsY;heimilteign #' umYeirrardeildarsj;WsinssemtekiWhefurln,komitilvanskila.RtteraWnefnaaWgerW #( ertillagaumaWsrstaklegaverWitekiWframsjlfumlagatextanumaWsj;Wurinnnj;tiekki $ ) rkisbyrgWar.0frumvarpinuergerWtillagaumaWheildareignverWbrfadeildarsj;Wsinsskuli v%N!* aWlgmarkinema200millj.kr.ogtakabreytingumsamrmiviWvsitluneysluverWs1. A&"+ janar2011ensamkvmtngildandilgumskalheildareigninnema100millj.kr.Jafnframt  '", erlgWtilhkkuniWgjaldsogaWgreittverWisrstaktviWb;tariWgjaldsemtengtverWiverW '#- brfaviWskiptumnstliWinsrs,stighkkandieftirumfangiviWskiptanna.AflagterYaWfyrir ( komulagaWhvertaWildarfyrirtkileggiframbyrgWaryfirlUsingu,niheildareignverWbrfa  deildarekkitilskildulgmarki,sbr.7.gr.ngildandilaga.Lktogfyrrgreinirerfrumvarp  inulagttilaWheimildirtilskipunar97/9/EBtilaWtakmarkatryggingaverndfjrfestavegna a tiltekinnaverWbrfaogreiWufjrverWiaWnokkruleytinUttar. T,   LokserfrumvarpinugertrWfyrirnokkuWauknumsamskiptum,frYvsemner,milli  tryggingarsj;Ws,Fjrmlaeftirlitsins,SeWlabanka0slandsogYeirrafyrirtkjasemskylteraW  greiWaiWgjldtilsj;Wsins.    ikmo(}xyEikmo @ AthugasemdirviWeinstakargreinarfrumvarpsins. K #    Um1.gr.    \  0greininniersettframYaWmarkmiWlagannaaWveitainnstWueigendumogfjrfestum    verndgegngreiWsluerfiWleikumviWkomandiinnlnsstofnunareWafyrirtkisverWbrfaYj;n   ustu.InnlnsstofnunogfyrirtkiverWbrfaYj;nustueru,samtWrumorWumoghugtkum, wO  skilgreindnnar2.gr.TilaWunntsaWveitaYverndsemtilgreinder1.mgr.ermikil B  vgtaWkveWiWsumskylduinnlnsstofnanaogfyrirtkjaverWbrfaYj;nustutilaWgreiWa    iWgjaldtilTryggingarsj;WsinnstWueigendaogfjrfesta,semveitirlgmarksverndsam   kvmtlgunum,sbr.2.mgr.greinarinnar. {    Um2.gr. 9 `  ViWfallbankannahaustiW2008vknuWuUmsarspurningarvarWandigildissviWngildandi  lagauminnstWutryggingarogtryggingakerfifyrirfjrfesta,nr.98/1999.EinkumvrWuWu  YrYaWlitaefnihversulangtverndinnWisamkvmtlgunum,Y.e.hvaWategundirinn r stWnavruraunverulegatryggWarsamkvmtYeim.0frumvarpiYessuYykirYvnauWsynlegt e= aWskerarumYettalitaefnimeWeinsskUrumhttiogfrekasterunnt.Xveruhugtkininn 0 stWa,verWbrf,reiWuf,peningamarkaWsinnln,heildsluinnlnogsafnreikningarm.a.skUrW  greininni.JafnframtergreininniaWfinnaskUringuinnlnsstofnun,fyrirtkiverWbrfa  Yj;nustu,aWildarrki,vrsluaWilalfeyrissparnaWaroginnlnsleiWvrsluaWilalfeyrissparn i aWar. \4   01.tlul.erhugtakiWinnlnsstofnunskUrtsemviWskiptabankieWasparisj;Wursemstundar ' starfsemiskv.a-liW1.tlul.1.mgr.3.gr.lagaumfjrmlafyrirtki,nr.161/2002,oghlotiW  hefurstarfsleyfihrlandi.SamkvmtYeimlgumerannarsvegarumaWrWam;ttku  endurgreiWanlegrafjrmunafralmenningi,innlnogskuldaviWurkenningar,oghinsvegar `  veitingutlnasemfjrmgnuWerumeWendurgreiWanlegumfjrmunumfralmenningi. S+!   XrttfyriraWflestumtilvikumYykilj;sthvaWviWerttYegarrtteruminnstWueWa " innlnerhugtakiWinnstWaskUrt2.tlul.greinarinnar,endabj;Wafjrmlafyrirtkinupp # fjlda;lkravxtunarleiWaYannigaWofterYaWsvoaWYeirsemnUtasrYj;nustufyrir  $ tkjannagetavartgertsrgreinfyrirYvhvortviWkomanditegundinnlnsreikningsnj;ti !W% tryggingaverndareWaekkisamkvmtlgumuminnstWutryggingar.0YessusambandiYarf J""& jafnframtaWltatilYesshvemiklummlioghvaWahttfjrmlafyrirtkinhafakynnt #' viWskiptavinumsnumYtryggingaverndsemtryggingarsj;Wurveitir.HugtakiWinnstWaer #( ekkiskUrtgildandilgumuminnstWutryggingarenreglugerWnr.120/2000,uminn $ ) stWutryggingarogtryggingakerfifyrirfjrfesta,semsettermeWheimildumrddumlg v%N!* um,erhugtakiWskUrtseminnstWa?semtilkominervegnainnlnseWamillifrsluhefW A&"+ bundinnialmennribankastarfsemiogviWskiptabankaeWasparisj;WiberaWendurgreiWasam  '", kvmtskilmlumergildasamkvmtlgumeWasamningum .TilvsunreglugerWinnium '#- aWinnstWanitil?millifrsluhefWbundinnialmennribankastarfsemi samrmistskil ( greiningutilskipunar94/19/EBuminnlnatryggingakerfi.MeWmillifrsluerttviWYaW  stWuYegarfjrmunirerusvoklluWu?transit ,Y.e.YvtmabiliYegarfjrmunirerufrWir  millireikninga.RtteraWvekjaathygliaWhugtaksskUringunaeraWfinnatilskipunsem a varsettriW1994.SWanYhefurorWiWtknilegbyltingbankakerfum,netbankarerukomn T, irtilsgunnarognorWiWmillifrastfjrmunirnnastsamtmismillireikningaenYeim  tmasemtilskipuninvarsamingtuslkarmillifrslurjafnveltekiWnokkradaga.Almennt  erviWurkenntYaWmegineinkenniinnstWnaaWbankim;ttekurpeningafrviWskiptavini   YvskyniaWendurlnaYeWanUtaYtilfjrfestingar.Frm;ttkuhefurbankinnYvfull  X umrWfjrmunanna.AnnaWeinkenniinnstWnaeraWinnlnsstofnunerskyltaWgreiWaviW K #  skiptaviniinnstWunaaWhlutaeWaaWlluleyti,aWkrfuviWskiptamanns,t.d.formivs    unar,tborgunarpeningumeWasamkvmtmillifrslubeiWni.SegjamaWframangreind    atriWigreiniinnstWufrlnveitinguenslkumtilvikumerbWigjalddagiyfirleittfyrir   framkveWinnoggreiWslustaWurhjviWkomandikrfuhafa(lnastofnun).0skilgreiningu wO  hugtakinuinnstWuYykirsrstkstWatilYessaWvsasrstaklegatilverWb;tatilaWtaka B  afvafaumaWkvWiWtakieinnigtilverWtryggWrareikningaogaWuppsafnaWarverWbtur    suhlutiinnstWu.     HafaYarfhugaaW?hefWbundinbankastarfsemi hefurtekiWverulegumbreytingumsW {  usturatugum.Fjrmlafyrirtkibj;WanuppmargvslegaYj;nustu.Tmsarvxtunar nF leiWirformiinnlnsreikningaeruboWimeWmismunandibinditmaogskilyrWum,lnafyrir 9 greiWslurafUmsumtoga,greiWslu-ogkreditkortaYj;nusta,aukYesssemflestfjrmlafyrir  tkierujafnframtvrslufyrirtkirekstrarflagaverWbrfasj;WaeWaverWbrfafyrirtki,sem  Yvsambandibj;WauppUmsamguleikaverWbrfaviWskiptumogfjrfestingumgegn r umsj;Wi.AfframangreindumYvrWaaWeWli?hefWbundinnarbankastarfsemi hefurtekiW e= miklumbreytingumogfyrirhinnalmennaneytandageturafYessumskumveriWafarerfitt 0 aWttasigYvtilhvaWahluta?hefWbundinnarbankastarfsemi innstWutryggingakerfiWnr  ogtilhvaWahlutaekki.0sumumlndum,t.d.Danmrku,hefurveriWfarinsleiWaWtelja  uppYrtegundirreikningasemnj;tatryggingaverndarviWkomanditryggingarsj;Ws.Hrer i hinsvegarfarinsleiWaWskilgreinainnstWutiltlulegarmt,Y.e.seminnstWuvegnainn \4 lnseWamillifrsluhefWbundinnialmennribankastarfsemi.0YvfelstaWtryggingaverndin ' nrtilallrasparireikningaseminnlnsstofnanirbj;Waupp,alltfr;bundnum,;verWtryggW  umreikningumtilbundinna,verWtryggWareikninga,t.d.tilhlaupareikningaogsparireikn  inga.X;ersrstaklegatekiWframaWlntkurinnlnsstofnana,eiginfjrreikningar,peninga `  markaWsinnln,heildsluinnlnogsafnreikningar,aWrirenreikningarinnlnsleiWavrslu S+! aWilalfeyrissparnaWar,teljastekkitilinnstWna. "   Skuldabrf,vxlareWaaWrarkrfursemtgefnareruafviWskiptabankaeWasparisj;Wi # formiverWbrfagetaaldreitalisttilinnstWnaenYessusambandiYykirrttaWvekjaathygli  $ YvaWnokkurmismunurerslenskriYUWingutilskipunar94/19/EBogfrumtextatilskip !W% unarinnaraWYessuleyti.XannigsegirslenskriYUWingutilskipunarinnarumYettaatriWiaW J""& innlnteljisteinnigvera?krfurtgefnaraflnastofnunformiverWbrfa enfrumtexta #' tilskipunarinnarerorWalagiWsvohlj;Wandi?...andanydebtevidencedbyacertificateissued #( byacreditinstitution .SUntYykiraWmeWorWalaginu?debtcertificate shrttviWviWur $ ) kenninguinnlnsstofnunaraWskuldaviWskiptamannitilteknainnstWumeWtgfubanka v%N!* b;kar(byissuingadebtcertificate)enekkismeWYessuorWalagiveriWaWvsatilkrafnat A&"+ gefinnaaflnastofnunformiv&  erWbrfa,sbr.slenskaYUWingu.SamkvmthefWbundinni  '", skUringugengurfrumtextigerWa' 'ԀEvr;pusambandsinsframarYUddumtextum. '#-   0tengslumviWskUringarhugtakinuinnstWa2.tlul.YykirrttaWleggjalnurnar ( vegnafrjlsogeinstaklingsbundinslfeyrissparnaWar,Y.e.hvortslkursparnaWurnj;tivernd  artryggingarsj;WseWaekki.Tmisfjrmlafyrirtki,svosembankarogsparisj;Wirauklf  eyrissj;Wa,hafaboWiWuppslkansparnaW.0daglegutalihefursparnaWurYessiveriW a nefndursreignarsparnaWureWaviWb;tarlfeyrissparnaWur.HeimildtilaWbj;Wauppfrjlsan T, ogeinstaklingsbundinnlfeyrissparnaWbyggistlgumumskyldutryggingulfeyrisrttinda  ogstarfsemilfeyrissj;WaoggetursparnaWurinnUmistveriWvrslulfeyrissj;Wa,banka,  sparisj;Wa,verWbrfafyrirtkjaeWalftryggingaflaga.Launamennaldrinum16!70rageta   gertsrstakansamningumlfeyrissparnaWviWbankastofnun,verWbrfafyrirtki,lftrygg  X ingaflageWalfeyrissj;WvegnaiWgjaldatilsreignareWaviWb;tartryggingaverndar.Lfeyris K #  sparnaWurgeturhvortheldursemerfariWinnbundinnreikningeWatilkaupasrstakri    sparnaWartryggingu.BankigeturYannig,svodmistekiW,boWiWuppbundinninn    lnsreikningogverWbrfafyrirtkistofnaWverWbrfasj;WvegnaslkssparnaWar.     bakviWreikningsemerskrWurnafnlfeyrissj;Wseruflagarsj;WsinssemgetaeWli wO  mlssamkvmtekkiveriWskrWirfyrirreikningunumpers;nulega.0frumvarpinuerlagttil B  aWsj;WurinntryggiinnstWursafnreikningumvegnasreignarsparnaWarhvortsemvrslu    aWilierlfeyrissj;WureWafjrmlafyrirtki.HiWsamaviWsafnreikningasembankarog   nnurfjrmlafyrirtkistarfrkjatilaWhaldautanumsreignarsparnaWeiguviWskipta {  manna. nF   03.tlul.erhugtakiWfyrirtkiverWbrfaYj;nustuskilgreintYannigaWumsaWrWa 9 fjrmlafyrirtkisemhlotiWhefurstarfsleyfitilaWstundastarfsemigrundvelli6.tlul.1.  mgr.3.gr.lagaumfjrmlafyrirtki,nr.161/2002.EkkiYykirYrfaWskUrahugtakiWhr  frekarheldurvsastnnartilumrddralaga. r   04.tlul.erhugtakiWverWbrfskUrtsamrmiviWskilgreiningulgumumverWbrfa e= viWskipti,Y.e.aWumsaWrWaverWbrfsemeruvrslueWaumsUslufjrmlafyrirtkisog 0 YvberaWendurgreiWaeWastandaskilsamkvmtskilmlumergildaumsamskiptifyrir  tkisinsogfjrfestissamkvmtlgumeWasamningum.SamkvmtlgumumverWbrfaviW  skiptiermeWverWbrfumttviWYauframseljanleguverWbrfsemhgteraWeigaviWskipti i meWfjrmagnsmarkaWi,aWundanskildumgreiWsluskjlum,svosem:i)hlutabrffyrirtkj \4 umognnurverWbrfsemerugildihlutabrfafyrirtkjum,sameignarflgumeWaWrum ' lgaWilumogheimildarskrteinifyrirhlut,ii)skuldabrfeWaskuldverWbrfaformi,Y.m.t.  heimildarskrteinivegnaslkraverWbrfaog/eWaiii)nnurverWbrfsemveitartttilaWkaupa  eWaseljaverWbrfeWaleiWatiluppgjrsreiWufsemrWstafverWbrfum,gjaldmiWlum, `  vxtumeWavxtunarkrfum,hrvrumeWaWrumvsitlumeWamlikvrWum,sbr.a-liW S+! 2.tlul.1.mgr.2.gr.laganna.VerndtryggingakerfisinsfelstYvaWverWbrf,hlutdeildar " skrteiniogreiWufstiltkteigendumYeirraefreynir.XannigermeWverWbrfumvsaW # tilYessaWttsviWverWbrfsemeruvrslu,umsj;neWaumsUsluaWildarfyrirtkisogYv  $ beriaWendurgreiWaeWastandaskilsamkvmtskilmlumergildaumsamskiptiaWildar !W% fyrirtkisogfjrfestissamkvmtlgumeWasamningum.FyrirtkjumverWbrfaYj;nustu J""& erskyltaWhaldafjrmunumviWskiptavinatryggilegaaWgreindumfreignumfyrirtkisins #' ogeruYvlitlarlkuraWviWskiptavinirYesstapifjrmunumkomistfyrirtkiWYrot.Lkt #( ogmeWsreignarsparnaWsemvaxtaWurersj;WumbankastarfsemiYarsemverWmtirWst $ ) afundirliggjandieignumnUturmarkaWsverWmtiverWbrfasj;Waekkiheldurverndartrygg v%N!* ingarsj;WsendarWstmarkaWsverWmtiverWbrfasj;WaeinnigafverWiundirliggjandieigna. A&"+   05.tlul.YykirrttaWvsatillagaumverWbrfaviWskiptivarWandiskUringuYvhvaW  '", teljistverWbrfaviWskipti.018.gr.frumvarpsinserlagttilaWverWbrfaviWskiptinstliWins '#- rsverWilagningargrunnurvegnagreiWsluiWgjalds.XarsemvafamlgeturveriWumhvers ( konarviWskiptieraWrWaYykirrttaWtakaframaWtterviWverWbrfaviWskiptieinsog  YeimerlUst1.gr.lagaumverWbrfaviWskipti,nr.108/2007.    06.tlul.erhugtakiWreiWufskUrt.XarkemurframaWmeWreiWufsttviWfeigufjr a festis,evrumeWagjaldmiWliannarraaWildarrkja,ogYaWskilyrWigertaWfWsvrslu T, fyrirtkisverWbrfaYj;nustutengslumviWfjrfestingarstarfsemi.    07.tlul.erhugtakiWaWildarrkiskUrtsemrkiinnanEvr;pskaefnahagssvWisins,aWild  arrkistofnsamningsFrverslunarsamtakaEvr;pueWaFreyjar.     08.tlul.erhugtakiWvrsluaWililfeyrissparnaWarskilgreintsemaWiliskv.3.mgr.8.gr.  X laganr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa,semhefur K #  heimildtilaWstundastarfsemiskv.II.kaflasmulaga.EkkiYykirYrfaWskUrahugtakiW    hrfrekarheldurvsastnnartilumrddralaga.      09.tlul.erhugtakiWinnlnsleiWvrsluaWilalfeyrissparnaWarskUrtsemfjrfestingarleiW   vrsluaWilalfeyrissparnaWarsemeingnguhefurheimildirtilaWvaxtafsittinnlnsreikn wO  ingisamkvmtfjrfestingarstefnusinni.HrerttviWfrjlsaneinstaklingbundinnlfeyris B  sparnaWsemdaglegutaliernefndursreignarsparnaWureWaviWb;tarlfeyrissparnaWur.Hann    byggistkvWumlagaumskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa,nr.   129/1997.GeturslkursparnaWurveriWvrslulfeyrissj;Wa,banka,sparisj;Wa,verWbrfa {  fyrirtkjaeWalftryggingaflaga.LfeyrissparnaWurgeturfariWinnbundinnreikningeWa nF tilkaupasparnaWartryggingu. 9   010.tlul.erhugtakiWpeningamarkaWsinnln(e.fixeddeposits)skilgreintsemfjrfest  ingarkosturfjrmlafyrirtkissembUWurviWskiptavinihrrivextienbj;WastmeWalmennum  sparifjrreikningumogerbundinnskilyrWum,t.d.varWandilengdbinditma,lgmarksfjrhW r ogttekteWainnlausn.0seinnitWhefurhugtakiWWlastnokkurnsessfjrmlastarfsemi. e= tterviWsamningsemfelursraWkveWnarfjrhWirerulagWarinnbankareikningfyrir 0 framkveWinntma.SamaupphWersWanendurgreiddeinulagiaWviWbttumfyrirfram  kveWnumvxtumoggjalddaga.XrttfyriraWhugtakiWberikeimafYvaWgetaveriWinn  stWa(sbr.binditmiogvextir),YYykirrttaWgetaYesshraWskilningiYessafrumvarps i erlitiWsvoaWmeWpeningamarkaWsinnlnisttviWlnveitingufjrfestistilviWkomandi \4 fjrmlafyrirtkis,endahafaslksamningsformveriWkynntsemskammtmafjrfestingeWa ' skammtmavxtun.XarafleiWanditeljastslkirsamningarekkitilinnstWnaogeruYeirYv  ekkivarWirafTryggingarsj;WiinnstWueigendaogfjrfesta.HrskulujafnframttilskUringar  hfWhugaYausj;narmiWumneytendaverndsemfinnamtilskipun94/19/EBuminnlna `  tryggingakerfiogYrheimildirsemtilskipuninheimilartilaWundanskiljatilteknarinn S+! stWurfrtryggingavernd.XannigersamkvmttilskipuninniheimiltaWundanskiljastrri " fjrfesta,stofnanirogfyrirtkifrtryggingaverndentlamaWYeirsemnUtasrslka # vxtunarmguleika,sempeningamarkaWsinnlneru,sufyrstogfremstYeirsemreglulega  $ stundafjrfestingarstarfsemi,strriaWilarogfyrirtkienekkieinstaklingarsemfyrstog !W% fremstertlaWaWverndameWhugmyndafrWinniaWbakitilskipuninniuminnstWutrygg J""& ingar. #'   XvhefurveriWhaldiWframYessusamhengiaWmeWYvaWundanskiljapeningamarkaWs #( innlntryggingaverndsstaWfestaWneyWarlginnr.125/2008hafiveriWframkvmdrangt $ ) YegarpeningamarkaWsinnlnannarraenfjrmlafyrirtkjavorufluttyfirnUjubankanasem v%N!* innstWur.XvertilaWsvaraaWfrumvarpiWmunekkihafaafturvirkhrifaWYessuleytiog A&"+ enginafstaWaertekintilfortWarinnarY;ttfrumvarpinustekiWafskariWumtrygginga  '", verndinnstWnaframtWarinnar.EinnigmbendaaWviWflutninginnlnayfirnUjubank '#- anavarekkillumtilfellumlitiWpeningamarkaWsinnlnseminnstWur.EinnighefurveriW ( bentaWYessiaWgreiningfrumvarpstextanummunileiWatilaWpeningamarkaWsinnln  teljistekkitilforgangskrafnaogstandiYvaftareninnlnkrfurWviWgjaldYrotbanka.XaW  mundileiWatilYessaWhelstunotendurumrddrarfjrmlaafurWar,svosemlfeyrissj;Wirog a st;rirfjrfestar,mundufrekarhorfatilannarrafjrfestingarkosta,t.d.innlnsreikninga,sem T, ekkivrueinshentugirfyrirY.RtteraWvekjaafturathyglitilgangifrumvarpsinsoginn  stWutryggingaalmenntsW,Y.e.aWverndasparifalmenningsenekkistofnanafjrfesta.  PeningamarkaWsinnlnstandaalmennumsparifjreigandahreinlegaekkitilboWaYarsem   kveWinskilyrWieruumlgmarkslkrarfjrfestingarogverWurYvYegarafYeirristWuaW  X hafnaYvaWrttsaWveitapeningamarkaWsinnlnumtryggingaverndsamkvmtlggjfum K #  innstWutryggingakerfi.      011.tlul.erhugtakiWheildsluinnlnskUrtseminnlnfjrmlafyrirtkja,flagasamtaka    ogstofnanaYarsemmiWlaripeningamarkaWisemurumkjrogtmalengdviWkomandiinn   lna.SlkinnlnstandaalmennumsparifjreigendumalmenntekkitilboWaogskilmlar wO  YeirraeruekkistaWlaWirheldurersamiWumYhverjutilvikifyrirsig.Heildsluinnlneru B  aWstrstumhlutatilinnlnfjrmlafyrirtkja,flagasamtakaogstofnana.0heildsluinn    lnumfelstaWbankimeturfyrstuYrfsnafyrirfjrmagnmeWtillititilYeirraaWstWnasem   rkjamarkaWihverjumtma.XegarYrfinhefurveriWmetinerjafnanleitaWtilmiWlara {  peningamarkaWimeWtilboWumkjrogtmalengdinnlnanna.MiWlarargeraYgjarnangagn nF tilboW.HeildsluinnlnhafaYvekkifastaskilmlasemhugsanlegurinnstWueigandigengur 9 aW,heldursemjaaWilarnirumYaukjrsemheildsluinnlniWaWbera.    012.tlul.eraWfinnaskilgreininguhugtakinusafnreikningar.XarsegiraWsafnreikn  ingurseiginreikningurfjrmlafyrirtkisYarsemfjrmlagerningareWahlutdeildviW r skiptavinarerskrW.InneignsafnreikningumtelstekkitilinnstWunemaannaWleiWiaf e= lgumYessum,verWifrumvarpiWaWlgum,YarsemekkierumaWrWasrgreindanreikning 0 eiguinnstWueiganda,sbr.Y;safnreikningainnlnsleiWavrsluaWilalfeyrissparnaWar.    Um3.gr. i \  01.mgr.erkveWiWumaWTryggingarsj;WurinnstWueigendaogfjrfestafarimeWtrygg \4 ingarsamkvmtlgunum.X;ttsj;WurinnsrekinnsemsjlfseignarstofnunertekiWframaW ' lgumsjlfseignarstofnanirsemstundaatvinnurekstur,nr.33/1999,gildiekkiumsj;Winn.  SamrmistYettafyrirkomulag4.gr.YeirralagaYarsemframkemuraWlgintakim.a.ekki  tilsjlfseignarstofnanasemstarfagrundvellisrlaga.0YessusambandiYykirrttaWbenda `  aWhrlandieruekkitilsrlgumsj;Wi,nnurenlgumsj;Wiogstofnanirsemstarfa S+! samkvmtstaWfestriskipulagsskr,nr.19/1988,enskv.1.gr.lagannaerum.a.Yeirsj;Wir " semstofnaWertilmeWsrstkumlgumundanskildirgildissviWilaganna.LgintakaYvekki # heldurtilTryggingarsj;WsinnstWueigendaogfjrfesta.Sj;WurinnlUturYvYeimsj;narmiW  $ umoglagavenjumsemmyndasthafaumrekstursj;Waalmennt,aukkvWaYessafrumvarps !W% oglagaumfjrmlafyrirtkieftirYvsemviWogYarsemtilYeirraervsaW.LitiWersvo J""& flagarttiaWeinkennisjlfseignarstofnanasum.a.YauaWbyrgWskuldbindingum #' sjlfseignarstofnunarhelsthjhennisjlfri,fjrmunirsemgreiddirhafaveriWtilsjlfs #( eignarstofnunareru;endurkrfir,stj;rnskalvera;hWstofnendumogsamYykktirvera $ ) grundvllurstarfseminnar.XermeWsjlfseignarstofnunekkittviWsamtkfleiriaWilaog v%N!* YveigaflagsmennekkiaWhafahrifstarfsemina.XegarlitiWerstarfsemitryggingar A&"+ sj;WshingaWtilerlj;staWgtthefurveriWaWnokkrumYessarasj;narmiWa.Stj;rnsj;Wsins  '", hefuraWhlutatilveriWskipuWfulltrumstofnendasj;Wsins,Y.e.aWilumfrbnkumogspari '#- sj;Wum.XannighafafulltraraWildarfyrirtkjannaraun,meWsetu-ogatkvWisrttifund ( umsj;Wsins,getaWhafthrifstarfsemihans.SamkvmtfrWilegri,danskriumfjlluner  nnast;mgulegtaWgeragreinarmunsjlfseignarstofnunogsj;WiogvirWistsemsvos  einnighrlandi.XrttfyriraWmeWfrumvarpiYessusulagWartilUmsarbreytingarfrgild a andilgumersemfyrrsegirframgertrWfyrir;breytturekstrarfyrirkomulagisj;Wsins,Y.e. T, aWhannverWirekinnsemsjlfseignarstofnun.FyrirkomulagYettasamrmistYvsemYekkist  Danmrku,NoregiogSvYj;WYarsemsambrilegirsj;Wirerureknirsemsjlfseignar  stofnanir.     01.mgr.greinarinnarkemureinnigframaWsj;WurinnnUturekkirkisbyrgWarskuld  X bindingumsnumskilningilaganr.121/1997,umrkisbyrgWir.Skv.1.gr.Yeirralagaer K #  rkissj;WiekkiheimiltaWtakasthendurbyrgWarskuldbindingar,nemaheimildsveitttil    Yesslgum.XaWYyrftiYvalltafaWkomatilatbeinalggjafarvaldsinseftluninvris    aWveitaTryggingarsj;WiinnstWueigendaeinhverskonarrkisbyrgW.     Sj;WurinnersrstakurmarganhttogertekiWframaWhannerundanYeginnUmsumal wO  mennumreglumsemYykirrttltanlegtlj;siYessmikilvgahlutverksalmannaYgusem B  honumertlaWaWgegna.Xannigersj;Wurinnt.d.undanYeginnkvWumupplUsingalagaog    stj;rnsUslulagaoglktogkveWiWerumgildandilgumkemurfram2.mgr.aWsj;Wurinn   sundanYeginnskattskyldu.HanngreiWiYvhvorkiskattafeignumsnumntekjum,fjr {  magnstekjuskatteWaaWrasambrilegaskattasemtilgtukomiW.AfkvWinuleiWiraWsj;W nF urinnerhinsvegarekkiundanYeginnYvaWgreiWaYskattaeWaaWrarlgursemtengjast 9 launagreiWslumhans,eWavirWisaukaskatti,efvaraeWaYj;nustasemhannkaupirervirWis  aukaskattsskyld.0sWarimlsliWmlsgreinarinnarkemurframaWhannverWihvorkitekinn  tilgjaldYrotaskiptansheimiltaWgeraaWfreignumhans. r   XaWnUmlierY;aWfinna3.mgr.aWYrttfyriraW;heimiltsaWgeraaWfreignum e= sj;WsinserYaWY;heimilteignumYeirrardeildarsj;WsinssemtekiWhefurlnskv.8.gr., 0 komitilvanskilasamrmiviWlgumaWfr.TeljaverWuraWslktkvWiseWlilegtog  jafnvelnauWsynlegtendabyWustsj;WnumaWWrumkostivarlaneinirmguleikarlni.EWli  legkrafalnveitendaeraWYeirhafimguleikaaWgangaeftirefndumlnssamninga. i   Um4.gr. ' C  01.mgr.erkveWiWumskipunstj;rnsj;WsinsYarsemgerWertillagaumnokkuWbreytt  fyrirkomulagfrgildandilgum.LagtertilaWfkkastj;rnarmnnumrsexYrjsemallir  skuluskipaWirafefnahags-ogviWskiptarWherrasemeinnigkveWurY;knunstj;rnar.Skal `  einnstj;rnarmaWurskipaWurntilnefningarogskalhannveraformaWur,einnstj;rnarmaWur S+! skaltilnefndurafSeWlabanka0slandsogeinntilnefndurafsamstarfsnefndhsk;lastigsins. " VaramennskuluskipaWirsamahtt. #   FramangreintfyrirkomulagviWskipunstj;rnarmannaYykirveltilYessfalliWaWtryggja  $ ;hWaogvelstarfhfastj;rnsemstarfimeWhagsmunisj;WsinsogYeirrasemhonumberaW !W% veitatryggingaverndfyrirrmi.Vrimeirihlutistj;rnarmannaskipaWurafrWherrantil J""& nefningarerhttaaWsUndsj;WsinsvrisaWmikilognintengslvrumillirkisins #' ogstj;rnartryggingarsj;Ws.SlktgtidregiWrvgisj;WsinssemsjlfstWrarog;hWrar #( stofnunar. $ )   MeWYvaWgefasamstarfsnefndhsk;lastigsinskostYvaWtilnefnaeinnstj;rnarmann v%N!* erleitastviWaWtryggjaaWfrWilegumsj;narmiWumogumleiWhagsmunumhinsalmenna A&"+ sparifjreigandashaldiWloftiendaermegintilgangurinnmeWinnstWutryggingakerfiaW  '", tryggjahagsmunisparifjreigenda. '#-   02.mgr.erskiliWaWstj;rnarmennskuliuppfyllaskilyrWilagaumfjrmlafyrirtkibWi ( aWYvervarWar;hWioghfi.Skv.4.mgr.erusmukrfurgerWartilframkvmdastj;ra  sj;WsinseWaframkvmdastj;ralgaWila,eigiYaWviW,enlktogframkemur3.mgr.er  sj;WnumhvortheldursemerheimiltaWrWaframkvmdastj;raviWsj;WinneWasemjaviW a lgaWilaumreksturogvrsluhans.AukYesserstj;rnsj;WsinsheimiltaWsemjaviWYriWja T, aWilaumumsj;ngreiWslnarsj;Wnum.RttYykiraWtakaframaWlgumrttindiogskyldur  starfsmannarkisins,nr.70/1996,eigihvorkiviWumstj;rnnstarfsmennsj;Wsinsenskv.  3.gr.frumvarpsinserstofnuninsjlfseignarstofnunsemstarfarsamkvmtlgumYessum.   XrttfyriraWslenskstj;rnvldsetjisj;Winnf;tmeWlgum,einkumvegnaskuldbindinga  X sinnasamkvmtEES-samningnum,YermeWYvekkisettlaggirnarrkisstofnunenda K #  leggurslenskarkiWsj;Wnumekkitilneinafjrmuni.NrvriaWltasvoaWYeirsemhafa    skyldutilgreiWsluiWgjaldssj;Wsinssuhinireiginlegustofnendurhans.      Lokser5.mgr.kveWiWumYagnarskyldustj;rnarmannaogstarfsmannasj;WsinsogaW   hnssamrmiviWlgumfjrmlafyrirtki.0sWarimlsliW5.mgr.ertekiWframaW wO  starfsmennlgaWilasemstj;rnsj;WsinskunniaWsemjaviWumkveWnaYttirekstrisj;Ws B  ins,sbr.heimildgreininni,sujafnframtbundnirsambrilegriYagnarskyldu.Xannigfelur    orWalagkvWisinssraWYagnarskyldaviW,jafntY;ttekkisumaWrWastj;rneWa   starfsmennsj;Wsins. {    Um5.gr. 9   0greininnierkveWiWumrsfundsemhaldaskalfyrirlokmarsrhvert.EkkierumaW  rWahefWbundinnaWalfund,t.d.samkvmthlutaflagalgum.Xarskulureikningarsj;Wsins  lagWirframtilkynningarsamtYvsemgeraskalgreinfyrirfjrfestingarstefnusj;Wsinsog r helstuatriWumstarfsemihansliWnuri.RtteraWgetaYessaWreikningsrsj;Wsinser e= almanaksriW. 0   Samkvmt2.mgr.skalfundurinnauglUsturopinberlega.Rtttilfundarsetueigafulltrar  YeirrasemgreiWaiWgjldtilsj;WsinssamtfulltrumhagsmunasamtakaYeirra,fulltrum  hagsmunasamtakaviWskiptamannaYeirraogfulltrumopinberraaWila. i   Um6.gr. ' a  0greininniernnarkveWiWumstarfsemisj;Wsins.HannstarfarYremursjlfstWum  deildumsemhafaaWskilinnfjrhagogreikningshaldogberaekkibyrgWskuldbindingum  hverannarrar.X;skalrekstrarkostnaWurgreiWastsameiginlegaafiWgjldumYeirra.Umer `  aWrWaverWbrfadeildogtvrinnstWudeildir,A-deildogB-deild.GerterrWfyriraW S+! A-deildstarfifrogmeW1.janar2011ogsamkvmtYvhefjastgreiWslurtilhennarYv " ri.B-deildverWurstarfrktsamkvmtgildandilgum,nr.98/1999,aWundanskildumnnar # tilteknumkvWum.VerWifrumvarpiWaWlgumskalB-deildlgWniWurYegargreiWslu  $ skuldbindingahennarerlokiWvegnabyrgWasemfalliWhafainnstWudeildsj;Wsinsfyrir !W% gildistkulaganna,sbr.brWabirgWakvWiIIIfrumvarpinu.UmstarfsemiogtilurWA-og J""& B-deildarvsastaWWruleytitilskUringaalmennumathugasemdumfrumvarpsins. #'   02.mgr.ertekiWframaWsj;WurinnberibyrgWYeimskuldbindingumsemstofnast #( gagnvartsj;WnumenfyrirtkinsemgreiWaiWgjaldberaekkibyrgWskuldbindingumhans $ ) umframYaWsemsegirlgunum.RtterhinsvegaraWbendaaWsamkvmtkvWum10. v%N!* gr.ersj;WnumheimiltaWkrefjastviWb;tariWgjaldsviWnnartilteknaraWstWurogereinnig A&"+ gertrWfyrirheimildtryggingarsj;WstilYessaWtakalntilaWstandaundirlgbundnum  '", skuldbindingumsnumefbrUnanauWsynberitil. '#-   TekiWerfram3.mgr.aWrekstrarkostnaWursj;WsinsgreiWistafeignumhanssamrmi ( viWhlutfallhverrardeildarheildarkostnaWi.SlkufyrirkomulagiertlaWaWtryggjaaWhver  deildstandiundirYeimkostnaWisemstafarafhenniogYannigmunit.d.ekkikomatilYess  aWA-deildYurfiaWberakostnaWafrekstriB-deildar.Xettafyrirkomulagkemureinnigfram a 1.mgr.greinarinnarYarsemmlterfyrirumaWdeildirsj;WsinshafiaWskilinnfjrhagog T, reikningshaldogberiekkibyrgWskuldbindingumhverannarrar.XettaersamrmiviW  YaWfyrirkomulagsemhefurveriWviWlUWisamkvmtgildandilgum.RttYykirY;aWkveWa  srstaklegaumYettaatriWilagatextanum.     AWlokumsegir4.mgr.aWFjrmlaeftirlitiWhaldioguppfrireglulegaskryfirYau  X fjrmlafyrirtkisemeigaaWildaWsj;WnumoggreiWatilhansiWgjld.RttYykiraWtaka K #  framaWskrinskulibirtalmenningivefsWutryggingarsj;WsogFjrmlaeftirlitsins.      Um7.gr.     0greininnierkveWiWumgreiWsluskyldutryggingarsj;WssemverWurvirkaWuppfylltum wO  kveWnumskilyrWum,annarsvegarvegnalitsFjrmlaeftirlitsinsumaWinnlnsstofnuneWa B  fyrirtkiverWbrfaYj;nustuteljistekkifrtaWinnaafhendigreiWslusemviWskiptavinur    hefurkrafiWfyrirtkiWumendurgreiWslueWaskilsamrmiviWYskilmlasemgildaog   hinsvegarvegnarskurWarhraWsd;msumaWinnlnsstofnuneWafyrirtkiverWbrfaYj;n {  ustuhafiveriWtekiWtilslitameWferWarskv.XII.kaflalagaumfjrmlafyrirtki. nF   SkalumrttlitFjrmlaeftirlitsinsliggjafyrirsvoflj;ttsemauWiWerogeigisWaren 9 fimmvirkumdgumeftiraWYaWfrstaWfestinguYvaWfyrirtkihafiekkiveriWfrtum  endurgreiWsluaWkrfuviWskiptavinareinsoglUster1.mgr.greinarinnar.FresturFjrmla  eftirlitsinsernokkuWrUmriYegarumeraWrWafyrirtkiverWbrfaYj;nustueWaalltaW r YrjrvikurenekkihefurfariWframsambrilegendurskoWuntilskipunumb;takerfifyrir e= fjrfestaoglokiWertilskipunuminnstWutryggingar. 0   EinnigermltfyrirumaWFjrmlaeftirlitiWeWaSeWlabanki0slandsskulitilkynnatrygg  ingarsj;WiefgrunurleikuraWinnlnsstofnuneWafyrirtkiverWbrfaYj;nustueigiviWaW  etjaslkvandamlaWgtileitttilgreiWsluskyldusj;Wsins.NauWsynlegteraWsj;Wurinnfi i semfyrstupplUsingarumgreiWsluvandafyrirtkisYvaWYaWgeturgefiWkveWnarvsbend \4 ingarumstyrkogstWukerfisinsoggtigertsj;WnumkleiftaWhafabetri?viWbragWstl ' anir .MeWYvaWgerWarsuauknarkrfurtilsj;WsinstiltgreiWslumeWstyttingufrestaer  eWlilegtaWveitahonumallarupplUsingarsemmligetaskipteinsflj;ttogkosturer.Xannig  erumeirilkurenminniaWsj;WurinngetistaWiWviWskuldbindingarsnargagnvartinn `  stWueigendum.kvWiWersamrmiviWtilskipunuminnstWutryggingarmeWYeim S+! breytingumsemgerWarvoruhennimeWtilskipun2009/14/EBogtilskipunumb;takerfi " fyrirfjrfestaogsamsvarar9.gr.gildandilagauminnstWutryggingar. #   Um8.gr. !W% l  Umlnveitingarogheimildtryggingarsj;WstilYeirraerfjallaW8.gr.frumvarpsins.Lj;st J""& eraWYegarfjrmunirsj;WsinsdugaekkitilYessaWstandaundirskuldbindingumsj;Wsins #' YarfaWgrpatilrWstafanasemtryggjainnstWueigendumYlgmarkstryggingusemsj;Wn #( umerskyltaWveitasamkvmtlgunum.EkkiergerWsrstktillagaumaWlntkurtrygg $ ) ingarsj;Wsnj;tirkisbyrgWareWaaWrkissj;WisskyltaWveitasj;Wnumlneffjrmunir v%N!* hansstandaekkiundirgreiWsluinnstWutryggingar.LagtertilaWstj;rnsj;Wsinssheimilt A&"+ aWtakalnogerlagttilaWlnveitingartilsj;WsinsgetiveriWmeWtvennskonarhtti.Annars  '", vegaraWsj;WurinngetifengiWlnrannarrisj;WsdeildfyriralltaW50%afkrfusemgerW '#- erhana,Y;aldreihrriupphWen100millj.kr.XaWgefuraugaleiWaWYarsemmiWaWer ( viWaWlgmarkseignverWbrfadeildarskulivera200millj.kr.vriekkieWlilegtefdeildinni  vriheimiltaWlnameiraenhelmingeignarsinnartilannarrardeildar.XettarrWigti  veriWsemlausnkveWnumskammtmavandaoglj;staWslktlngeturraunaWeinshaft a YUWinguefkrafasj;WinnerafYeirristrWargrWuaWhannrWiviWhana. T,   Hinsvegarer2.mgr.mltfyrirumheimildsj;WsinstilYessaWtakalndugieignirhans  ekkitilaWstandaundirlgmarksskuldbindingumsnum.Lj;sterY;aWslklnveitingskal  veraskilyrWumhWogaWeinsYegarbrUnanauWsynbertil,t.d.YeimtilvikumaWfyrirsjan   legteraWkrfursj;WinnsusvoharaWhonumer;kleiftaWstandaviWlgmarksskuldbind  X ingarsnar.Sj;WnumertlaWaWtryggjainnstWueigendumogfjrfestumlgmarksvernd K #  meWinnheimtuiWgjalda.XaWerlj;staWrkisbyrgWerekkisjlfkrafatilstaWarheldurYarf    aWskoWaaWstWurhverjumtmaogkannahvortogYhvernigmegibregWastviWYeim    vandasemupperkominntilYessaWtakmarkaYaWfjrhagslegatapseminnstWueigendur   ogfjrfestarhafaorWiWfyrir.XaWgeturt.d.gerstYannvegaWkrafistverWitmabundiWhrri wO  iWgjaldaogerheimildYessefnisaWfinna10.gr.og18.gr.MikilvgterYvaWstj;rnendum B  fjrmlafyrirtkjaslj;staWverndinnstWueigendaertaktviWhugmyndafrWinauminn    stWutryggingakerfiogYarafleiWandiernauWsynlegtaWhagarekstrifyrirtkjasamrmi   viWYhttuogfjrfestingarsemumeraWrWa. {    ReiknammeWaWlntakatryggingarsj;WsverWierfiWleikumbundinnbakbyrgWarrkis nF sj;WseWaaWkomuhansmeWWrumhtti.XaWersjlfstttrlausnarefni,ogreynd;hWlg 9 umuminnstWutryggingar,hvorttilYesskomiaWrkissj;Wurveitisj;WnumlneWabyrgW,  komitilYessaWsj;WurinngetiekkistaWiWundirskuldbindingumsnumnslksrrWis.0  3.gr.ersrstaklegatiltekiWaWsj;Wurinnnj;tiekkirkisbyrgWarskilningilagaumrkis r byrgWir. e= Ѐ  Um9.gr.    GreininernUmliogvarWarviWhaldoginnraryggitryggingakerfisinsogbyggisttil  skipunuminnstWutryggingar.KveWiWerumaWsj;Wurinnskulireglulegaltayfirfarainnri i verkferlaogtlvukerfiYannigaWhanngetistaWiWviWskuldbindingarsnarsamkvmtlgun \4 um.0YvfelstaWtryggjaaWverkferlarogtkjabnaWursmeWYeimhttiaWframkvman ' legtvriaWannasttilkynningarogtgreiWslurinnanYeirrafrestasemlgbundnireru.0Yeim  tilgangiereWlilegtaWgerarWfyrirYvaWsj;WurinnhaldirlegafingumeWYtttkuFjr  mlaeftirlitsinsogSeWlabanka0slandstilYessaWtryggjahnkralausaframkvmdfarisvo `  aWgreiWsluskyldahansverWivirk.FjrmlaeftirlitinuerheimiltaWkveWannarumfyrir S+! komulagslkrargWapr;funar.X;erlj;staWYessukvWifelstskyldasj;Wsinsfyrstog " fremstYvaWtryggjaaWtilstlunsemunnteraWgrpatilverWigreiWsluskyldasj;Wsins # virkYannigaWsj;Wurinngetisinnthlutverkisnu.byrgWsj;WsinsaWYessuleytigeturY;  $ aldreinWlengraenaWYeimYttumsemsj;WnumberaWtryggjaYessusambandiognrYv !W% ekkitilYessaWtryggjaaWYeirsemhafaiWgjaldsskylduhafisnaverkferla,tkjabnaWog J""& tlvukerfilagi. #'   TekiWerfram2.mgr.aWsueinstkverkefnifalinWrum,t.d.efkveWnufyrirtkivri #( faliWaWsjumtgreiWslur,Yskulistj;rnsj;WsinsgangarskuggaumaWviWkomandiupp $ ) fylliframangreindskilyrWi. v%N!*   A&"+   Um& a  10.gr. ( L  GerWertillagaumgjrbreytingufjrmgnuninnstWutryggingakerfisins.Samkvmt  gildandilgumskulufjrmlafyrirtkigreiW'a([atilsj;WsinsfjrhWsemnemur0,15%afinn  stWumviWkomandifyrirtkieinsogYrvoruaWmeWaltaliriWWur.EinsogfjallaWerum a almennumathugasemdumviWfrumvarpiWleiddiYettagreiWslufyrirkomulagtilYessaWhtta T, varaWtluvertvriumtryggWarinnstWursemekkerthafWiveriWgreittvegnainn  sj;Winn.    0frumvarpinuergerWtillagaumverulegahkkunalmennsiWgjaldsinnstWudeildtrygg   ingarsj;Ws,aukYessseminnlnsstofnunumverWurgertaWgreiWabreytilegtiWgjaldeftirhlut  X deildYeirratryggWumheildarinnstWumogviWb;tariWgjaldsemreiknasttfrhttustuWli K #  hverrarinnlnsstofnunar.      02.mgr.erlagttilaWalmenntiWgjaldskulinemarsgrundvellisemsvari1%allrainn    stWnasemnj;tatryggingaverndarhjviWkomandiinnlnsstofnunengildandilgumer   hlutfalliW0,15%aftryggWuminnstWum.UmverulegahkkuniWgjaldserYvaWrWa. wO  lagningargrunnuralmennaiWgjaldsinserYvheildarfjrhWallrainnstWna,einsogYr B  eruskilgreindar2.gr.,aWfrdregnumYeimsemnj;taekkitryggingaverndarsj;Wsinsskv.    14.gr.frumvarpsins.HiWalmennaiWgjaldskv.2.mgr.greiWistaWeinsafYeiminnstWum   semnj;taverndartryggingarkerfisinssamkvmtfrumvarpinu.TilrttingarerYvtrekaW {  aWekkiergertrWfyriraWgreittsiWgjaldafYeiminnstWumsemeruundanskildartrygg nF ingaverndskv.14.gr.frumvarpsins 9   RkinbakviWbreytilegaiWgjaldiWskv.3.mgr.eruYauaWYvstrrihlutiinnstWnasem  erueinniinnlnsstofnun,YeimmunmeiriersamYjppunhttufyrirsj;Winn,ogYvveikari  semfjrhagsstaWaviWkomandiinnlnsstofnunarer,YeimmunmeirihttaerYvaWviWkom r andiinnlnsstofnunfiekkistaWiWundirskuldbindingumsnum.HinumbreytileguYttum e= iWgjaldsinserYvtlaWaWtryggjaaWiWgjaldstengthinnitryggWuhttuhverjueinstk 0 tilviki.    AukalmennsogbreytilegsiWgjaldsskv.2.og3.mgr.skuluinnlnsstofnanirgreiWabreyti  legtiWgjaldsamrmiviWhttustuWulskv.4.mgr.semgefinnskalhverrieinstakriinnlns i stofnunYarsemvgieiginfjruppbyggingarogeiginfjrstyrksskalnema35%afstuWlinum, \4 vgifjrmgnunar-ogrekstrarYtta45%ogvgihttudreifingar20%.FjrmlaeftirlitiW ' reiknarthttustuWulhverrarinnlnsstofnunarogtilkynnirsj;Wnumumbreytingar  httustuWliYegarslkarbreytingarerugerWar.httustuWullskallgsthafagildiW0en  hstgildiW1ogskaliWgjaldskv.2.mgr.margfaldaWmeWstuWliviWkomandiinnlnsstofn `  unar. S+!   RtteraWrttaaWhinhttuvegnuiWgjldskv.3.og4.mgr.erulgWfjrmlafyrirtki " ;hWYvhvortinnstWurviWkomandiinnlnsstofnunsuundanYegnarverndskv.14.gr. # stWaYessaersaWhttatryggingakerfisinseykstmeWaukinnimarkaWshlutdeildog  $ hrrihttustuWliogYvekki;eWlilegtaWleggjaviWb;tariWgjldYrinnlnsstofnanirsem !W% uppfyllaskilyrWi3.og4.mgr. J""&   TilYessaWunntsaWinnheimtarsfj;rWungslegtiWgjalder8.mgr.gertrWfyriraWinn #' lnsstofnanirskulihafastaWiWskilllumnauWsynlegumupplUsingumeigisWaren30 #( dgumeftirlokhversrsfj;rWungsHefursj;WurinnsWannokkradagauppaWhlaupatil $ ) YessaWltafaraframtreikningiWgjaldihverrarinnlnsstofnunarogskalhanntilkynna v%N!* umlagningunaeigisWarensjdgumfyrirgjalddaga.StofnuninhefursvotmatilmnaWa A&"+  m;taaWstandaskilgreiWsluiWgjaldsins.  '",   09.mgr.e&   rfjallaWumhvernigstaWiWskuliaWlagninguiWgjaldsYegarinnlnsstofnun ( lturundirh'(-fuWleggjastaWsendasj;WnumYrupplUsingarsemlagningskalbyggjast.  RtteraWvekjaathygliaWfrumvarpiWgerirrWfyriraWtlaWiWgjaldverWiekkiendur  greittsWarjafnvelY;ttlagningreynistofh. a   Xer10.mgr.aWfinnatillguYessefnisaWYegarheildareignirA-deildarsj;Wsinshafa T, nWvissriryggisstrW,semlagtertilaWnemi4%aftryggWumheildarinnstWum,sstj;rn  sj;WsinsheimiltaWlkkaiWgjld,endasuFjrmlaeftirlitiWogSeWlabanki0slandsekkiand  vgslkrilkkun.     Lagtertil11.mgr.aWsj;WnumsheimiltaWtakaviWiWgjaldagreiWslumYeirrimynt  X seminnstWasemnUturtryggingarer.0rauneraWeinsumaWrWarttinguYeimskiln K #  ingisemlagWurhefurveriWorWalaggreinarinnarenYaWleiWirraunafsjlfusraWiWgjald    skuligreittYeirrimyntseminnstWaer.XessibreytingtengistjafnframtorWalagi12.gr.    YarsemframkemuraWsj;WnumsheimiltaWendurgreiWaandvirWiinnstWuslenskum   kr;num. wO    Um11.gr.    4  0greininnierulgWtilverulegahertkvWiumafleiWingarYessefiWgjalderekkigreitt   gjalddaga.EinsoggerterrWfyrir10.gr.erugjalddagariWgjaldsfj;rirri,Y.e.sWasti {  virkidagurfebrar,ma,gstogn;vemberrhvert. nF   TilYessaWtakmarkaYhttuaWsafnastgetiuppinnstWursemsj;Wurinntryggirn 9 YessaWgreitthafiveriWiWgjaldvegnaYeirraerlagttilaWmjgskammantma,Y.e.aWeins  fimmdaga,getiinnlnsstofnundregiWaWgreiWaiWgjaldoggreiWiYjafnframtYungtlag.  HafiYaWinnanYessatmarammaennekkistaWiWskilgreiWslunniskalstj;rnsj;Wsinstil r kynnaFjrmlaeftirlitinuumvanskilin.010.gr.alagaumfjrmlafyrirtkierFjrmla e= eftirlitinuheimilaWaWtakmarkatmabundiWstarfsemifjrmlafyrirtkjaaWhlutatileWallu 0 leyti.XaWyrWi,verWiYettafrumvarpaWlgum,kvrWunFjrmlaeftirlitsinshvortvanskil  iWgjalditilsj;Wsinssutilefnistarfsleyfissviptingar.    0annanstaWergertrWfyriraWsettarverWihmlurrWstfunfjrmunasemviWkomandi i vanskilastofnun,eWakannaWeiga,reikningiSeWlabanka0slands,YannigaWinnlnsem \4 myndasthafafrgjalddagaskulifrystYartilfullskilhafaveriWgerW. '   Um12.gr.   ;  kvWiWkveWurumhmarksfjrhWb;taengreiWslavegnatj;nsinnstWueigandagetur `  aWhmarkinumiWjafnvirWi100.000evrum(EUR).SkilyrWifyrirgreiWslueraWkrafahafi S+! veriWsannpr;fuWogviWurkennd.0YvfelstskrafaaWfjrmlafyrirtkiveititryggingarsj;Wi " allarupplUsingarsemsj;WurinntelurnauWsynlegartilaWmetartthversinnstWueigandaog # vrsluaWila.JafnframtfelurYaWsrskyldutilaWhaldasrstaklegautanuminnstWursem  $ eruundanskildartryggingusrstaklegaeWabirtaYraWskildaruppgjrskerfum.ViW !W% greiWslutryggingarfjrhWaryfirtekurtryggingarsj;WurkrfuinnstWueigandahendurhlut J""& aWeigandiYrotabieWainnlnsstofnunognUturkrafanforgangsviWgjaldYrotaskipti.Inn #' stWueigandigeturekkikrafiWsj;WinnumfrekarigreiWslu,Y;tthannhafiekkifengiWtj;n #( sittbttaWfullu,enhanngeturhinsvegargertkrfuumYaWsemeftirstendurYrotabiW. $ ) ReiknaskalkrfumiWaWviWeignviWskiptamannsYanndagsemFjrmlaeftirlitiWgefurt v%N!* litumaWinnlnsstofnunteljistekkifrumaWinnaafhendigreiWsluandvirWiinnstWu A&"+ semhannhefurkrafiWfyrirtkiWumeWaYanndagsemrskurWurerkveWinnuppumtku  '", bstilslitameWferWar.TekiWerframaWmiWaskuliviWYanndagsemfyrrkemurupp.Fram '#- kemur1.mgr.aWrtthafiinnlnsleiWvrsluaWilalfeyrissparnaWartelstinnstWueigandi ( samkvmtgreininni.XykirsanngjarntaWYeirsemhafasafnaWsreignarlfeyrissparnaWisam  kvmtlgumYarumogeigahlutdeildsafnreikningumhjinnlnsstofnunsemeingngu  fjrfestirlfeyrissparnaWbundnuminnlnumnj;tiverndartryggingarsj;Wssamahttog a YeirviWskiptavinirsemsafnaWhafasreignarsparnaWisambrileganreikningeiginnafni. T, MeWtillgufrumvarpsinsertekinnafallurvafiumaWformreikningsinseigiekkiaWrWa  rslitumumtryggingaverndviWkomandiinnstWueiganda,svoframarlegasembWumtil  vikumsumaWrWasfnunbundinninnlnsreikningsamkvmtfjrfestingarstefnuvrslu   aWila.  X   02.mgr.kemurframaWhlutaWeigandiinnlnsstofnuneWaYrotabiYesserskyltaWaf K #  hendaallarYrupplUsingarsemsj;WurinntelurnauWsynlegartilaWmetartthversinnstWu    eigandaogvrsluaWila,YeimdegisemlitFjrmlaeftirlitsinsergefiWteWarskurWurum    tkubstilslitameWferWarerkveWinnupp.     03.mgr.segiraWYegarinnstWueigandierrtthafiinnlnsleiWvrsluaWilalfeyrissparn wO  aWarYskiptistgreiWslatryggingarfjrhWarmillivrsluaWilaoghanssamahlutfalliog B  hluturhansreikningivrsluaWilaafheildarinnstWumhanshjviWkomandiinnlnsstofnun    nemur.VrsluaWilirWstafarfnusamkvmtskilagreinsj;WsinsoggreiWirtilrtthafasam   rmiviWskilmlasamningsYeirramilli. {    rttaWer4.mgr.aWhafiviWskiptavinurafeinhverjumstWumfengiWeitthvaWgreitt nF uppkrfursnarfrviWkomandiinnlnsstofnunskuliYrgreiWslurdragastaWfullufr 9 greiWslursj;Wnum.XettafelursraWfjrmlafyrirtkiYarfaWhafatilreiWuupplUsingar  umslktilvik.      TekiWerfram7.mgr.aWsj;WnumerheimiltaWkveWaaWendurgreiWaandvirWiinnstWu, r verWbrfaeWareiWufjrslenskumkr;num;hWhvortYaWhefurndverWuveriWannarri e= mynt.XettakvWiersamrmiviWkvWitilskipunaruminnstWutryggingar. 0   08.mgr.ermltfyrirumaWstj;rntryggingarsj;WsskulirskurWaumgreiningum  greiWsluskylduoggtiYarnakomiWtilgreinahverskynsgreiningurumhvortinnstWas  undanYegintryggingu,sbr.14.gr.,eWagreiningurumupphWkrfusamkvmtYessari i grein.kvrWuninamberaundird;mst;la.FallikvrWunstj;rnarviWskiptavinihagyrWi \4 honumgreiddtrygginginYegarkvrWunliggurfyrir. '   Um13.gr.  EP  0greininnierfjallaWumYaWhvernigfaraskulimeWrttindiinnstWueigendaefinnlns `  reikningurersameiginlegur.Xegarsvohttartilskalhlutur,Y.e.hlutfallhversumsig,gilda S+! viWtreikninggreiWslu.EfinnstWaersameiginlegnYessaWverahlutfallsskiptmilli " aWilaskalhverumsigeigajafnanrtt.LitiWersvoaWtryggingaverndsj;Wsinsnitileignar # hverseinstaklingshverriinnlnsstofnun,Y.e.efsamimaWurYrjinnlnsreikningaA-  $ bankanUturhanntryggingaverndarvegnaYeirraogeigihannsvotvoinnlnsreikninga !W% B-bankanUturhanneinnigfullrartryggingaverndarvegnaYeirra.SkUramkvWiWYann J""& vegaWtryggingaverndinnitileinnarkennitluhjhverjufjrmlafyrirtki.Hmarkstrygg #' ingaverndgeturhinsvegaraldreifariWuppfyriraWjafnvirWi100.000evravegnainnstWna #( hverriinnlnsstofnun,;hWfjldareikninga. $ )   Um14.gr. A&"+ 3U  XrttfyriraWtilskipun94/19/EBheimiliaWtluverWurfjldiinnstWnasundanYeginn  '", YvaWnj;taverndartryggingakerfisinserugildandilgumeingnguinnstWurYeirrafjr '#- mlafyrirtkjasemgreiWatilsj;Wsinsundanskildar,samtinnstWumnnartilgreindra ( tengdrafyrirtkjaoginnstWursemaflaWhefurveriWmeWpeningaYvtti.    0greininnierlagttilaWfjlgaWverWiumtalsvertYeiminnstWumsemekkinj;tiverndar.  RtteraWvekjasrstakaathygliYvaWekkiergertrWfyriraWinnstWuropinberraaWila, a rkisogsveitarflagaogfyrirtkjaYeirra,nj;tiverndar.MeWalfyrirtkjasemYanniglenda T, utaninnstWutryggingakerfisinseruLandsvirkjun,OrkuveitaReykjavkurogRkistvarpiW.  AfYvleiWiraWekkiergreittalmenntiWgjaldskv.2.mgr.10.gr.vegnaYessarainnstWna  eWaannarrasemekkierutryggWar.     VerteraWnefnaaWsamkvmtfrumvarpinueruinnstWursemekkieruskrWarnafn  X undanYegnarYvaWnj;taverndartryggingakerfisins.0lgumumfjrmlafyrirtkier113. K #  gr.gerWkrafaumnafnskrningureikningar.Xaulgerufrrinu2002enekkierhgtaWti    lokaaWtilsuinnlnsreikninguminnstWur,t.d.frYvWurenkennitlurvoruteknarupp,    semekkieruskrWarnafn.XrttfyrirkrfurumreiWanleikaknnunviWskiptamanna   lgumumaWgerWirgegnpeningaYvttierrttaWvekjaathygliYvaWYaulgt;kugildi wO  2006. B    XrinnstWursemtilskipuningerirrWfyriraWmegiundanskilja,enekkiergerWtillaga    umfrumvarpinu,eruinnstWurvtryggingaflaga,innstWurlfeyris-ogeftirlaunasj;Wa,   innstWurYeirrasemhafanotiW;eWlilegrarfyrirgreiWsluformivaxtaeWaannarsfjrhags {  legsvinnings,innstWurWrumgjaldmiWliengjaldmiWlumrkjaEvr;pskaefnahagssvWis nF insoginnstWurflagasemeruafYeirristrWaWYeimer;heimiltaWsemjastyttanrsreikn 9 ing.EinnigersamkvmttilskipuninniheimiltaWundanskiljainnstWurframkvmdastj;ra  ogannarralykilstj;rnendainnlnsstofnunaroginnstWueigendameWsvipaWastWuWrum  flgumsmusamsteypu.HiWsamaviWuminnstWurmaka,sambWarmakaog;fjrrWa r barnaogYriWjaaWilasemkemurframfyrirhndslkralykilstj;rnendaeWainnstWueigenda e= meWsvipaWastWuWrumflgumsmusamsteypu. 0   TekiWerframaWtakmarkanirtryggingaverndsamkvmtgreininniraskaekkirtthW  innstWnasamrmiviW1.mgr.112.gr.lagaumgjaldYrotaskiptio.fl.viWslitameWferW  innlnsstofnunarskv.XII.kaflalagaumfjrmlafyrirtki. i   Um15.gr. ' lc  0frumvarpinueruallirfrestirstyttirogerYaWsamrmiviWYherslusemlgWhefur  veriWaWinnstWueigendurfitryggingarfjrhWsnagreiddasemfyrstogbyggjastYessar  breytingarkvWumtilskipunar2009/14/EB.VerWigreiWsluskyldasj;Wsinsvirkskalhann `  verafrumaWgreiWainnstWueigandaYupphWsemhannrtteigisWaren20dgum S+! eftiraWlitFjrmlaeftirlitsinsliggurfyrireWaYegarrskurWurerkveWinnuppumtkubs " tilslitameWferWar.FjrmlaeftirlitinuerheimiltaWframlengjaYennanfrestum10daga. # FrestirYessirfelasraWkrfursurttilegaframkomnarsamtnauWsynlegumggnum.  $ XettaYUWiraWalmennurkrfulUsingarfresturinnstWueigandaerraunaWeins20dagaren !W% YaWermunstyttrifresturtilYessaWlUsakrfumenalmennurkrfulUsingarfrestur.XvverWur J""& aWgangatfrYvaWllggnsuraunYaWaWgengilegaWframkvmdmuniinnstWu #' eigandiekkiYurfaaWlUsakrfusinnimeWformlegumhtti.kvWi3.mgr.erY;tlaWaW #( komavegfyriraWnokkurkrafagetifalliWmilli,meWYvaWmlafyrirumaWtryggingar $ ) sj;WisekkiheimiltaWhafnakrfuumgreiWslursj;WnummeWvsantilYessaWfrestirskv. v%N!* 1.mgr.sutrunnir.XettaYUWirframkvmdaWefaWstWurhafaveriWYraWtryggingar A&"+ sj;WurhefurgreitttinnanfrestsenafeinhverjumstWumhafikrafafalliWniWur,Ys  '", mgulegtfyrirviWkomandiinnstWueigandaaWlUsakrfusj;WinninnantveggjamnaWa. '#- Sj;WnumerheimiltaWframlengjaYennanfrestYannigaWhanngetiaWhmarkiorWiWjafn ( langurogsfrestursemveitturertilaWlUsakrfubhlutaWeigandiinnlnsstofnunar.    Um16.gr. a l  A-deildmuntakaviWYeimrttindumogskyldumsemnverandiinnstWudeildberaW T, WruleytienvarWaruppgjrgreiWslnaogskuldbindingasemfalliWhafasj;Winn,m.a.vegna  Icesave-reikningaLandsbanka0slandshf.Eldrideildin(B-deild)munstarfaframmeWYaW  fyriraugumaWsinnaYj;nustuoggreiWslumvegnaumrddraskuldbindingaogstarfasem   slkYangaWtiluppgjrvegnaYeirrahefurfariWfram.EinueignirdeildannaeruYauiWgjld  X semtilYeirrahafarunniWenhinsvegareruaWrarrekstrarlegareignireigusj;Wsinsenekki K #  einstakradeilda.      Um17.gr.   Dp  0IV.kaflafrumvarpsinserfjallaWumYverndsemfjrfestarnj;tasamkvmtlgunum. wO  VerWbrfadeildTryggingarsj;WsinnstWueigendaogfjrfestahefurstarfaWrmanratug B  eWafrsetningugildandilagauminnstWutryggingarogtryggingakerfifyrirfjrfestariW    1999.FrYvaWlginvorusetthafaumsvifmeWverWbrfaukistmjgogverWlagalmennt   hkkaW.VerWbrfadeildintryggiraWverWbrf,hlutdeildarskrteinieWareiWufstiltktfyrir {  eigendurYeirraefreynir.XannigtryggirverWbrfadeildgltuWverWbrf,hlutdeildarskrteini nF eWapeninga.XaWerYvfyrstogfremstveriWaWtryggjagegnYvaWfjrmunum,semverW 9 brfafyrirtkjumhefurveriWfaliWaWvaxtavrslureikningum,sstoliWeWaYeirglatist  vegnavangr.TvviWurkenndtj;nstilvikhafakomiWuppfrstofnundeildarinnaroggreiddi  sj;WurinntviWeigandibturvegnaYeirra.0WrutilvikinuhafWiskuldabrftUnst,enhinu r hafWivrslufglatast.ErlendisvirWiststrWtj;naafYessumtogamjgmismunandien e= reynslanfrngrannalndumbendirtilYessaWekkihafireyntmjgYessardeildir.Fyrir 0 tkjumverWbrfaYj;nustuerskyltaWhaldafjrmunumviWskiptavinatryggilegaaWgreind  umfreignumfyrirtkisinsogYvlitlarlkurYvaWviWskiptavinirYesstapifjrmunum  komistfyrirtkiWYrot.VerWbrfadeildtryggirekkimarkaWsverWmtiverWbrfasj;WaYar i semmarkaWsverWmtirWstafverWiundirliggjandieigna.FyrirtkjumverWbrfaYj;nustu \4 erskyltaWeigaaWildaWtryggingakerfinumeWYvaWgreiWaiWgjaldtilverWbrfadeildar ' tryggingarsj;WsfrYvaWYauhefjastarfsemi.FyrirtkjunumerskyltaWveitasj;Wnum  upplUsingarumviWskiptitengslumviWverWbrfogerumsamskonarupplUsingaskylduaW  rWaogskiliner10.gr.aWYvervarWarinnstWur. `    Um18.gr. " xz  0frumvarpinuerlgWtilverulegeinfldunlagninguiWgjaldssemrennurtilverWbrfa # deildar,svoogbreytingheildareigndeildarinnar.SamkvmtgildandilgumerverWbrfa  $ deildinniskyltaWeigaaWlgmarki100millj.kr.enfrumvarpinuerlagttilaWfjrhWYessi !W% tvfaldist. J""&   XerulagWartilbreytingarinnheimtuiWgjaldatildeildarinnarogfelldbrottkvWisem #' eraWfinnagildandilgumumbyrgWaryfirlUsingufyrirtkjaverWbrfaYj;nustu.Sam #( kvmtfrumvarpinuverWurrsiWgjaldfyrirtkisverWbrfaYj;nustu800.000kr.Skv.2.mgr. $ ) btistviWYessafjrhWbreytilegtiWgjaldsemmiWastviWumfangverWbrfaviWskiptanst v%N!* liWnuri.VegnaverWbrfaviWskiptasemnema10til100milljrWumkr.skalgreiWa200.000 A&"+  kr.tilviWb;tarogvegnaverWbrfaviWskiptasemnemameiraen100milljrWumkr.skal  '", greiWa400.0&   00kr.tilviWb;tar.HstgeturrsiWgjaldYvnumiW1.200.000kr.hjfyrirtki ( verWbrfaY'(uj;nustu.    03.mgr.erjafnframtaWfinnaheimildtilinnheimtuviWb;tariWgjaldadugieigndeildar  innarekkitilaWstandaundirgreiWslursj;WnumYegargreiWsluskyldahansverWurvirk.ViW a b;tariWgjaldskv.3.mgr.geturaldreiorWiWhrraennemurtvflduiWgjaldiskv.2.mgr. T,   04.mgr.erkveWiWumupplUsingaskyldufyrirtkisverWbrfaYj;nustu.Fyrirtkiskulu  veitasj;WnumallarnauWsynlegarupplUsingarsvoaWsj;WurinngetireiknaWtiWgjaldviW  komandi.UmrddumupplUsingumskalskilafyrir1.febrarrhvert.     Gjalddagier1.marsrhvert.TaliWerngjanlegtaWhafaeinungiseinngjalddagari.  X Xarkemurtvennttil.XaWhafaekkiorWiWmrgeWast;rtj;nsemkrafisthafainngripsverW K #  brfadeildartryggingarsj;WsoghinsvegarerrlegtiWgjaldekkiYaWhttaWtakiYvaWdeila    YvniWurgjalddaga.XessidagsetningYykirhentugYvaWrsuppgjrfyrirtkjannaeigaaW    liggjafyrirYessumtmaogtreikningarttuYvaWgangasnurWulaust.SrstaklegaYykir   rttaWmlafyrirumsrstakargreiWslurnUrraverWbrfafyrirtkjasemhefjastarfsemi wO  lagningarrinu.XauskulugreiWaiWgjaldskv.2.mgr.umleiWogstarfsemiYeirrahefst. B    X;tttplegasunntaWhaldaYvframaW800.000kr.lagningsverulegaYyngjandi    fyrirfyrirtkiraunverulegumrekstrimengusWurbastviWYvaWaWilarsemstundastop   ulastarfsemiverWbrfaYj;nustusjisrhagYvaWafsalasrstarfsleyfisnu. {    LokserkveWiWumaWiWgjldverWbrfadeildinasu;endurkrfogaWstj;rnsj;Wsins nF sheimiltaWlkkaeWafellaalvegniWuriWgjldtildeildarinnarYegareignirhennarnema 9 tilskildulgmarki.    Um19.gr. r   XarsemfyrirtkiverWbrfaYj;nustuerutplegajafnkerfisleganmoginnlnsstofnanir e= erulgWtilYyngrikvWiefslkfyrirtkilendavanskilumenYegarinnlnsstofnanirlenda 0 Yeim.0tilvikiinnlnsstofnunarmundistarfsleyfissviptingaWhlutaeWalluleytifaraeftir  reglum9.gr.lagaumfjrmlafyrirtkiogYvttiviWkomandifyrirtkirtthfilegum  frestitilrb;taefYverviWkomiW.0tilvikifyrirtkisverWbrfaYj;nustu,semekkigetur i staWiWskiliWgjaldi,ermguleikinntilaWhaldastarfsleyfiYrengdurverulega. \4   Um20.gr.  ތ  0greininnierfjallaWumgreiWslufyrirkomulagtryggingarfjrhWarkomitilYessaW  greiWsluskyldasj;WsinsverWivirkvegnafyrirtkisverWbrfaYj;nustu.HmarksgreiWsla `  geturnumiWaWjafnvirWi20.000evra(EUR)ogerYaWsamrmiviWkvWitilskipunarum S+! b;takerfifyrirfjrfestafr3.mars1997.FjrfestirgeturekkikrafiWsj;Winnumfrekari " greiWslu,Y;tthannhafiekkifengiWtj;nsittbttaWfullu.XarsemskilyrWifyrirgreiWsluer # aWkrafahafiveriWsannpr;fuWogviWurkenndberfyrirtkiverWbrfaYj;nustuaWveita  $ tryggingarsj;WiallarnauWsynlegarupplUsingarumverWbrfogreiWufeigufjrfestasem !W% nUturtryggingaverndar.GreiWisj;WurinnumrddatryggingarfjrhWyfirtekurhannkrfu J""& fjrfestishendurhlutaWeigandiYrotabieWafyrirtkiognUturkrafanforgangsviWgjald #' Yrotaskipti. #( Ѐ  rttaWeraWhafiviWskiptavinurafeinhverjumstWumfengiWgreittuppkrfursnar $ ) skuliYrgreiWslurdragastaWfullufrgreiWslursj;Wnum.XettafelursraWfjrmla v%N!* fyrirtkiYarfaWhafatilreiWuupplUsingarumslktilvik.ReiknaskalfjrhWgreiWslumiWaW A&"+  viWeignfjrfestisYanndagsemlitFjrmlaeftirlitsinsskv.7.gr.liggurfyrireWaYanndag  '", semrskur&   WurumtkubsfyrirtkisinstilslitameWferWarerkveWinnuppogskalmiWaviW ( Yanndag'(semfyrrkemurupp.    06.mgr.ertekiWframaWsj;WnumerheimiltaWkveWaaWendurgreiWaandvirWiverWbrfa  eWareiWufjrslenskumkr;num;hWhvortYaWhefurndverWuveriWannarrimynt.AW a lokumermltfyrirumaWstj;rntryggingarsj;WsskulirskurWaumgreiningumgreiWslu T, skyldu.kvrWuninamberaundird;mst;la.FallikvrWunstj;rnarviWskiptavinihagyrWi  honumgreiddtrygginginYegarkvrWunliggurfyrir.    Um21.gr.  X h  0greininnierfjallaWnnarumtreikninggreiWsluskv.20.gr.LitiWersvoaWtrygg K #  ingaverndsj;WsinsnitileignarhverseinstaklingshjhverjufyrirtkiverWbrfaYj;nustu.    LeiWirYettaaftilskipunumtryggingakerfifyrirfjrfesta.SkUramkvWiWYannvegaW    tryggingaverndinnitileinnarkennitluhjhverjufyrirtki.XegarfleiriaWilarhafafjrfest   samanskalhlutur,Y.e.hlutdeildhversumsig,gildaviWtreikninggreiWslu.Liggiekkifyrir wO  upplUsingarumhlutdeildhversfjrfestisskalmiWaWviWjafnaskiptingu.Hmarkstrygginga B  verndgeturhinsvegaraldreifariWuppfyriraWjafnvirWi20.000evravegnahverraviWskipta    tengslumviWverWbrf.     Um22.gr. nF c  kvWiWkveWurumhvaWaaWilareruundanskildirtrygginguverWbrfaogreiWufjrsam 9 kvmtfrumvarpinuogbyggistYaWheimildumsemkomaframtilskipunumtrygginga  kerfifyrirfjrfestafr3.mars1997.0gildandilgumerumtvtilvikaWrWa,annarsvegar  eruundanYegintrygginguverWbrfogreiWufeigufyrirtkjaverWbrfaYj;nustu,svoog r m;Wur-ogd;tturfyrirtkjaYeirra,fyrirYeirraeiginreikning,oghinsvegarverWbrfog e= reiWufsemtengistmlumYarsemsakfellthefurveriWfyrirpeningaYvtti.LagtertilaW 0 nUttarverWisambrilegarundanYgurogeraWfinna14.gr.frumvarpsinsvarWandiinn  stWur.    XauverWbrfogreiWufsemtilskipunESBumb;takerfifyrirfjrfestagerirrWfyriraW i megiundanskilja,enekkiergerWtillagaumfrumvarpinu,eruverWbrfogreiWufeiguv \4 tryggingaflaga,lfeyris-ogeftirlaunasj;Wa,verWbrfogreiWuffjrfestissemberbyrgW ' eWahefurnUttsrkveWnamlavextisemvarWafyrirtkiverWbrfaYj;nustuoghafatt  YttaWrUrafjrhagsstWuYess,verWbrfogreiWufeiguflagasemeruafYeirristrWaW  YeimerekkiheimiltaWsemjastyttanefnahagsreikning,sbr.2.mgr.109.gr.lagaumrs `  reikninga,ogverWbrfogreiWufframkvmdastj;raogannarralykilstj;rnenda,ogfjrfesta S+! meWsvipaWastWuWrumflgumsmusamsteypu.SlkthiWsamaviWumverWbrfog " reiWufmaka,sambWarmakaog;fjrrWabarnaogYriWjuaWilasemkomaframfyrirhnd # slkralykilstj;rnendaeWafjrfestameWsvipaWastWuWrumflgumsmusamsteypu.  $   Um23.gr. J""& I  0kvWinuerkveWiWumfrestitilgreiWsluvegnatryggingarverWbrfumogreiWuf #' fjrfestis.kvWinerubyggWtilskipunumtryggingakerfifyrirfjrfestasemerumunrUmri #( enYeirstuttufrestirsemgildauminnstWur.GreiWslufresturvegnaviWskiptavinarfjrmla $ ) fyrirtkistengslumviWverWbrfeWareiWuferYrrmnuWireftiraWlgmtikrfuhefur v%N!* veriWstaWfestogmframlengjahannumYrjmnuWitilviWb;tar.NerhafinendurskoWun A&"+ tilskipunumb;takerfifyrirfjrfestaogmhugsanlegagerarWfyriraWfrestirYeirrartil  '", skipunarverWieinnigstyttirtilsamrmisviWtilskipunuminnstWutryggingarenofsnemmt '#- erY;aWsegjatilumYaW.FrestirYessirfelasraWkrfursurttilegaframkomnarsamt ( nauWsynlegumggnum.HugsaWerfyrirtilvikumYesseWlisaWtryggingarsj;Wurhafigreitt  tinnanfrestsenYaWhafihinsvegarlWstaWhaldauppikrfu.0slkumtilvikumermgulegt  fyrirviWkomandifjrfestiaWlUsakrfuinnanfimmmnaWa.Sj;WnumerheimiltaWfram a lengjaYennanfrestYannigaWhanngetimestorWiWjafnlangurogsfrestursemveitturertil T, aWlUsakrfubhlutaWeigandifyrirtkis.    Frestursj;WsinstilYessaWinnagreiWsluafhenditilfjrfestiseftiraWlgmtikrfuhans  hefurveriWstaWreynterYrrmnuWur.FjrmlaeftirlitinuerheimiltviWsrstakaraWstWur   aWframlengjaYennanfrestumYrjmnuWitilviWb;tar.  X   Um24.gr.    a  0V.kaflaeraWfinnakvWiumerlendtibsemviWjafntuminnstWurogviWskipti    tengslumviWverWbrf.0kvWinusemsamsvarar13.gr.gildandilagaerfjallaWumheimild   erlendratibafjrmlafyrirtkjatilYessaWeigaaWildaWsj;WnumogYarfnastekkinnari wO  skUringar. B    Um25.gr.   P  Tryggingarsj;WurinnstWueigandaogfjrfestalUtureftirlitiFjrmlaeftirlitsinssamrmi {  viWlgumopinberteftirlitmeWfjrmlastarfsemioggreiWirsj;Wurinneftirlitsgjaldsam nF kvmtlgumumgreiWslukostnaWarviWopinberteftirlitmeWfjrmlastarfsemi. 9   Um26.gr.    0kvWinuerfjallaWumauglUsingarfjrmlafyrirtkjaogskylduYeirratilYessaWhafa r tilreiWuafgreiWslustWvumsnumogvefsWumupplUsingarumfjrhWtryggingar,hvaWa e= eignirnj;taeWaeruundanskildartryggingaverndoghvertviWskiptamaWurgetursniWsr 0 neitifyrirtkihonumumgreiWslu..XessukvWierfyrstogfremsttlaWaWtryggjarttindi  neytendasembest.UpplUsingarnarskuluveratungumliYessrkisYarsemstarfsstWiner  ogskulukynntarviWskiptamnnumsrstaklegaviWupphafviWskipta.ReistarerukveWnar i skorWurviWauglUsingumogerFjrmlaeftirlitinuveittheimildtilYessaWsetjannarireglur \4 umupplUsingaskylduinnlnsstofnanaogfyrirtkjaverWbrfaYj;nustu.XaWgtijafnvelt.d. ' falistYvaWFjrmlaeftirlitiWlegWitilstaWlaWantextatilaWnotaYessumtilvikum.Einnig  gtuSamtkfjrmlafyrirtkjastaWiWaWgerWslkstextasemfengiviWurkenningueWastaW  festinguFjrmlaeftirlitsins. `    Um27.gr. "   Fjrfestingarstefnasj;WsinsYarfaWverastWugriendurskoWunogYvYykirekkirttaW # fastsetjameWlgumhvaWafjrfestingarleiWirsj;WurinnskulifaraenrtteraWvekjaathygli  $ aWfjrfestingarskalmiWaviWaWsj;Wurinngetisembestsinnthlutverkisnu. !W%   Xeimsemsitjarsfundsj;WsinsgefsttkifritilYessaWgeraathugasemdirviWfjrfest J""& ingarstefnusj;Wsinsfundinum. #'   Um28.gr. $ ) (  Efnahags-ogviWskiptarWherraerheimiltaWkveWannarumstarfsemisj;Wsins,svo v%N!* semumtilhgungreiWslnarsj;Wnum,reglugerW. A&"+    '",   U& ,  m29.gr. ( ^  0greininnierumaWrWatilvsuntiltilskipanaseminnleiddarerumeWfrumvarpinuverWi  YaWaWlgum.  ',(k  Um30.gr. T, y  0kvWinusegiraWlgintakigildi1.janar2011.ViWgildistkulagaYessarafallar  gildilgnr.98/1999,uminnstWutryggingarogtryggingakerfifyrirfjrfesta.Eignirog  skuldbindingarverWbrfadeildarTryggingarsj;WsinnstWueigendaogfjrfesta,samkvmt   lgumnr.98/1999,tilheyraverWbrfadeildviWgildistkulagaYessara.  X   Um31.gr.      HrerulagWartilbreytingartilteknumkvWumlaganr.161/2002,umfjrmlafyrir    tki,meWsWaribreytingum.stWaYeirraersaWsj;WnumernauWsynlegtaWfupplUs   ingarfrYeimsemgreiWatilhansiWgjldtilYessaWunntsaWstandaaWinnheimtuogt wO  greiWslurhonum.0greininnierutilgreindYaurrWisemunnteraWgrpatilefinnlns B  stofnanireWafyrirtkiverWbrfaYj;nustustandaekkiaWupplUsingagjfsamrmiviWlg    in.     UmkvWitilbrWabirgWaI. nF ~  0kvWinuerkveWiWumhvernigfariumiWgjaldagreiWslurtildeildasj;WsinsviWgildis 9 tkulaganna.kvWiWYarfnastekkinnariskUringa.    UmkvWitilbrWabirgWaII. r   0kvWinuerlagttilaWTryggingarsj;Wursparisj;WannaverWileysturuppmeWYeimhtti e= aWYeirfjrmunirsemkunnaaWverahonumviWgildistkulagannarennitilsparisj;Wanna 0 smuhlutfllumognemurhlutdeildYeirraheildarinnstWumsemYverWasparisj;Wum.  Tryggingarsj;Wursparisj;WannatryggirekkiinnstWurhjsparisj;Wunumheldurerhann  svokallaWurryggissj;WursemhefurannaWhlutverkenaWstandavrWuminnstWurviW i skiptamanna.Samkvmtgildandilgumerbnkumogsparisj;WumheimiltaWsetjalagg \4 irnarslkaryggissj;WiogerYsparisj;WumeWabnkumskyltaWgreiWatilsj;Wsins.Gild ' andilgtiltakasemhlutverkryggissj;WaaWYeimsm.a.heimiltaWveitalntilYeirrasem  eigaaWildaWviWkomandisj;Wi,yfirtakaeignir,gangabyrgWirogbtaYeimtapeWakostn  aWsemYeirverWafyrir. `    UmkvWitilbrWabirgWaIII. "   0kvWinuerfjallaWumskilinmilliA-ogB-deildarsj;WsinsviWgildistkulaganna. # KveWiWerumaWkvWilaganr.98/1999skuliframgildaumB-deildsj;Wsinsvegna  $ byrgWasemfalliWhafainnstWudeildsj;WsinsfyrirgildistkulagaYessara,aWundan !W% skildum4.!8.gr.,14.gr.,16.gr.og1.mgr.17.gr.laganna,unslokiWergreiWsluskuld J""& bindingahennarvegnabyrgWasemfalliWhafainnstWudeildsj;Wsinsfyrirgildistkulaga #' Yessara.RtteraWvekjaathygliaW9.og10.gr.gildaYvfram. #(   XaukvWigildandilagasemgerterrWfyriraWleystverWiafh;lmimeWnUjumkvW $ ) umvarWaeinkumstj;rnsj;WsinsogaWalfundi,greiWslursj;Winnogafturkllunleyfihans v%N!* ognnuratriWisemtengjastumgjrWhans. A&"+   '#-  Fylgiskjal. ( mAU?) dE?$ A^m   FjrmlarWuneyti, a fjrlagaskrifstofa: T,    UmsgnfrumvarptillagauminnstWutryggingar  ogtryggingakerfifyrirfjrfesta.    L  M    TilgangurL  M  ԀL  M  frumvarpsinsL  M  ԀerL  M  annarsvegaraWgeraL  M  breytingarfyrirkomulagiinnstWuL  M  L  M  trygg  X ingaL  M  vegnaL  M  ԀtilskipL  M  aL  M  nL  M  aL  M  ԀESBsemsamYykktL  M  arvorurinu2009L  M  ԀogL  M  hinsvegarvegnaYeirra K #  skuldbindingaL  M  ԀsemlagsthafaL  M  Tryggingarsj;WinnstWueigendaL  M  ԀL  M  ogfjrfestaL  M  tengslumviW    L  M  fllL  M  fjrmlaL  M  L  M  mrkuWum.L  M  ViWundirbningfrumvarpsinsltefnahagsogviWskiptarWu    neytiWvinnafyrirsigtryggingafrWilegtmatogtillgurvegnanUrrardeildarinnstWu   tryggingasj;Wnum.L  M  HelstunUmliogbreytingarsemfrumvarL  M  piWfelursrerueftirfarandi: wO    0fyrstalagierlagttilaWhL  M  markstryggingvegnainnstWuvL  M  erWiaWjafnvirWi100.000evr B  umogerYmL  M  iWaWviWallarinnstWuraWilainnlnL  M  sstofnun;hWfjldareikninga.L  M  0gildandi    lgumertilskilinlgmarkstryggingL  M  um20.800evrurL  M  enekkertYakertryggingavernd.L  M       0WrulagiergertrWfyriraWL  M  sj;WurinnstarfiYremuraWskildumdeildumenekkitveimur {  einsogner.L  M  XannigverWistofnuWnUinnstWudeild,Adeild,L  M  semtakiviWL  M  iWgjldumL  M  Ԁfr nF innlL  M  nsstofnunumfr1.janar2011ogL  M  YeimrttindumogskyldumsemnverandiinnstWu 9 deildberaWWruleytienL  M  YeimervarWaL  M  ԀuppgjrgreiWslnaogskuldbindingasemfalliWhafL  M  a  sj;Winn,m.a.vegnaIcesaveL  M  rL  M  eikningaLandsbanka0slandshf.GerterrWfyriraWL  M  BdeildL  M  in  (gamlainnstWudeildin)L  M  ԀstarfiframL  M  samkvmtL  M  tilteknumkvWumgildandilagauminn r stWutrygginL  M  gL  M  arogverWilgWniWurYegargreiWsluskuldbindingahennarerlokiWvegna e= byrgWasemfalliWhafainnstWudeildsj;WsinsfyL  M  rirgildistkulagannaL  M  .L  M  ԀMunhnL  M  Ԁstarfa 0 frammeWYaWfyriraugumaWsinnaYj;nustuoggreiWslumvegnaumrddraskuldbindinga  ogstarfasemslkYangaWtiluppgjrvegnaYeirrahefurfariWfram.L  M      0YriWjalagierlagttilaWiWgjldtilAdeildarskuliskiptastalmenntiWgjald,iWgjaldsem i reiknastgrundvellimarkaWshlutdeildarogiWgjaldsemreiknaWergrundvellihttu \4 einkunnar.GerterrWfyriraWalmenntiWgjaldverWi1%afinnstWumstaW0,15%einsYaW ' erngildandilgum.L  M  XergertrWfyriraWinnlnsstofnungreiWieinnigbreytilegtiWgjald,  semreiknastgrundvellimarkaWshlutdeildar,fyrirhvertpr;sentustigumfram10%af  heildarinnstWumallrainnlL  M  nL  M  sstofnanasemeruvrsluviWkomandiinnlnsstofnunar.L  M  ԀIW `  gjaldYettaskalnema0,016%rsgrundvellifyrirhvertpr;sentustigsemerumfram10%. S+! GeramrWfyriraWYettagjaldgetiveriWbilinu0,16%!0,32%fyrirviWskiptabankanaYrj " smiWaWviWaWmarkaWshlutdeildhversYeirrainnlnumsum20!30%engjaldYetta # kemurtilviWb;targrunniWgjaldisemerreiknaWtfrtryggWuminnstWum.L  M  ԀAukfyrrgreindra  $ iWgjaldaskalinnlnsstofnungreiWabreytilegtiWgjaldsamrmiviWhttustuWulsemgefinn !W% skalhverrieinstakriinnlnsstofnunYarsemvgieiginfjruppbyggingarogeiginfjrstyrks J""& skalnema35%afstuWlinum,vgifjrmgnunarogrekstrarYtta45%ogvgihttudreif #' ingar20%.L  M  ԀFjrmlaeftirlitiWreiknarthttustuWulhverrarinnlnsstofnunarbilinu0!1 #( ogtilkynnirsj;WnumumbreytingarstuWlinumYegarslkarbreytingarerugerWar.Breyti $ ) legaiWgjaldiWsemfjallaWvarumhrundanersWanmargfaldaWmeWhttustuWliviWkom v%N!* andiinnlnsstofnunar.TakamsemdmiiL  M  nnlnsstofnunAL  M  semL  M  ermeW20%markaWs A&"+ hlutdeildL  M  1.000milljarWakr.heildarinnlnumL  M  ogFjrmlaeftirlitiWhefurgefiWstofnuninni  '", httustuWulinn0,5.AfheildarinnstWumAL  M  mtlaaWL  M  Ԁ75%L  M  nj;tiL  M  verndartryggingakerfis '#- insen25%L  M  suL  M  ԀundanYegnarskv.14.gr.frumvarpsins.SamkvmtYessuyrWiiWgjaldYessar ( artilteknuinnlnsstofnunarumL  M  2,5L  M  ԀL  M  milljarWaL  M  kr.rsgrundvelli.L  M      L  M  0L  M  fj;rWalagierlagttilaWiL  M  WgjaldtilinnstWudeildar,Adeildar,verL  M  Wigreittrsfj;rWungs  legaenekkieinusinnirieinsogerngildandilgum.ErYessifjlgungjalddgum a gerWtilaWminnkamguleikannYvaWinnlnssfnuneinstakrainnlnsstofnanaleiWitil T, YessaWinnstWursueinhverjumtmatryggWarafsj;WnumnYessY;aWbiWsaWgreiWa  iWgjald.EinsogYessuernhttaWeriWgjaldreiknaWYannigaWYaWergreitteftirvegna  nUliWinsrsYarsemfundinerstaWaupphafioglokrsogtekiWmeWaltal.Skalsvosj;Wurinn   vera1%afYessumeWaltali.XettafelursraWYegarinnstWurhkkamikiWskmmum  X tmageturveriWaWekkertiWgjaldsgreittafaukningunnifyrrenlngusWar.Xanniger K #  raunhttantryggWnYessaWgreitthafiveriWiWgjaldenhlutiafIcesaveinnstWumLands    bankansvartryggWurmeWYessumhtti.      0fimmtalagiergertrWfyriraWL  M  ԀYegarheildareignirAdeildarsj;WsinshafanWvissri   ryggisstrW,semL  M  lagtertilfrumvarpinuL  M  ԀaWnemi4%aftryggWuminnstWumL  M  Ԁheild,s wO  stL  M  j;rnsj;WsinsheimiltaWlkkaiWgjld,endasuFjrmlaeftirlitiWogSeWlabanki0slands B  ekkiandvgslkrilkkun.L  M        0sjttalagiergertrWfyriraWL  M  fjlgaWverWiumtalsvertYeiminnstWumsemekkinj;ti   verndarL  M  ԀogerYvm.a.ekkigertL  M  rWfyrirL  M  YvL  M  aWinnstWuropinberraaWila,rkisogsveitar {  flagaogfyrirtkjaYeirra,nj;tiverndar. nF   0sjundalagierlagttilaWheildareignverWbrfadeildarsj;WsinsskuliaWlgmarkinema 9 200m.kr.ogtakabreytingumsamrmiviWvsitluneysluverWsfr1.janar2010.Auk  YessergertrWfyriraWiWgjaldvegnaverWbrfadeildarverWihkkaWogaWgreittverWisr  staktviWb;tariWgjaldsemtengtverWiverWbrfaviWskiptumnstliWinsrs. r   0ttundalagiergertrWfyriraWL  M  TryggingaL  M  rL  M  sj;WL  M  urL  M  Ԁsparisj;WannaL  M  verWileysturuppL  M  og e= L  M  eignirL  M  ԀhansL  M  renniL  M  Ԁtilsparisj;WannahlutfalliviWheildarinnstWurYeimL  M  ԀentlaWeraWs 0 fjrhWgetinumiWum200m.krL  M  .L  M  Ԁ    0frumvarpinuerkveWiWsrstaklegaumYaWaWTryggingarsj;WurinnstWueigendaog  fjrfestanj;tiekkirkisbyrgWar.HinsvegarmteljaaWYrkringumstWurgetiskapastaW i L  M  lntakasj;WsinsverWierfiWleikumbundinnL  M  bakbyrgWarrkissj;WseWaannarrarL  M  ԀaWkomu \4 hansaWlntkunni.L  M  Ԁ ' L  M    GerterrWfyriraWTryggingarsj;WurverWisemfyrrrekinnsemsjlfseignarstofnunnsr  stakraframlagafjrlgumogaWiWgjldsj;WsinsskulistandaundirframtWarL  M  sj;WsmyndunL  M    hansogrekstrarkostnaWi.EkkiverWursWaWfrumvarpYetta,verWiYaW;breyttaWlgum, `  munisemslkthafafrmeWsrtgjldeWaauknarbyrgWareWatgjaldaskuldbindingar S+! fyrirrkissj;WfrYvsemveriWhefur.VerteraWvekjaathygliYvaWeinsogerbyrgist " rkissj;WurinnstWurfjrmlastofnunumsamkvmtyfirlUsingustj;rnvalda. #