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M  Fjrmlafyrirtkiskal,samskiptumsnumviWviWskiptavini,tryggjaaWfyrirspurnir, a kvartanirognnursambrilegerindifis'(NLkj;ta,skilvirkaogsanngjarnameWferW. T,   9.gr.  TN  2.mlsl.1.mgr.28.gr.lagannafellurbrott.     10.gr. K #  N  30.gr.lagannaorWastsvo,samtfyrirsgn:      Takmarkanirst;rumhttuskuldbindingum.    gO  httuskuldbindingvegnaeinsviWskiptamannseWah;pstengdraviWskiptamanna,aW   teknutillititilhttumildandiYttasamkvmtreglumFjrmlaeftirlitsins,mekkifarafram wO  r25%afeiginfjrgrunnifjrmlafyrirtkis,sbr.84.og85.gr.httuskuldbindingvegna B  viWskiptamannssemerfjrmlafyrirtkieWavegnah;pstengdraviWskiptamannaYarsem    einn,eWafleiri,erfjrmlafyrirtkimekkifarayfir25%afeiginfjrgrunnifjrmlafyrir   tkiseWasemnemur5milljrWumkr.,hvortsemerhrra.XegarhlutfalliW25%afeigin {  fjrgrunnifjrmlafyrirtkisnemurlgrifjrhWen5milljrWumkr.megahttuskuld nF bindingarvegnaviWskiptamannsskv.2.mlsl.ekkiverahrraen100%afeiginfjrgrunni. 9 kvWi1.!3.mlsl.eigaY;ekkiviWumverWbrfafyrirtkisemekkihafastarfsheimildir  skv.c-ogfliW1.tlul.1.mgr.25.gr.,verWbrfamiWlanirogrekstrarflgverWbrfasj;Wa.  MeWst;rrihttuskuldbindinguerttviWhttuskuldbindingusemnemur10%eWameira r afeiginfjrgrunni. e=   LeikivafiYvhverjirteljasttilh;pstengdraviWskiptamannaerfjrmlafyrirtkiskylt 0 aWtengjaaWilasamannemaviWkomandifjrmlafyrirtkigetisUntframhiWgagnstWa.    MeWhttuskuldbindinguskv.1.mgr.erttviWlnveitingar,verWbrfaeign,eignarhluti  ogveittarbyrgWirfjrmlafyrirtkis,svoogaWrarskuldbindingargagnvartfjrmlafyrir i tkinu. \4   FarihttuskuldbindingarfjrmlafyrirtkisyfirYaumrksemkveWiWerum1.mgr. ' skalYaWtilkynntFjrmlaeftirlitinuntafar.FjrmlaeftirlitiWgeturveittfyrirtkinufrest  tilaWkomaskuldbindingumsnumlgmtthorf.FjrmlaeftirlitiWgeturveittfjrmlafyrir  tkiundanYgufrtakmrkunum1.mgr. `    FjrmlaeftirlitiWskalsetjannarireglurumst;rarhttuskuldbindingarfjrmlafyrir S+! tkjaogfjrmlasamsteypa.0Yeimskalm.a.kveWiWumhttumildandiYttiogheimildir " fjrmlafyrirtkjatilaWreiknateiginfjrkrfuvegnaumframhttust;rrahttuskuld # bindinga.  $   11.gr. J""& Z  2.mlsl.1.mgr.37.gr.lagannaorWastsvo:0tilkynninguskalkomaframhvaWarki #' hlut,hverjufyrirhuguWstarfsemisf;lginoghvortfjrmlafyrirtkihyggstnotafastaum #( boWsmenn. $ )   v%N!*   &   12.gr. ( \  2.mlsl.40.gr.lagannaorWastsvo:HiWsamaviWhyggistaWili,einnsreWasamstarfi  viWaWra,aukasvoviWeignarhlutsinnaWvirkureignarhluturnieWafariyfir20%,25%,33%  eWa50%eWanemisvost;rumhlutaaWfjrmlafyrirtkiverWitaliWd;tturflaghans. a '(\  13.gr.  ]  EftirfarandibreytingarverWa42.gr.laganna:  ! ! (j00"i(m"  i(m_2j  a  .3  Ԉ0    1.mgr.orWastsvo:i(m_J_݌  Ќ    0     v EigisWarentveimurstarfsdgumeftirm;ttkutilkynningarskv.40.og41.gr.skal  X FjrmlaeftirlitiWstaWfestam;ttkuhennar.0staWfestinguskalkomaframhvenrvnta K #  meginiWurstWuFjrmlaeftirlitsinssWastalagi.TeljiFjrmlaeftirlitiWaWaflaYurfi    tarlegriupplUsingaenYeirrasemupperutaldar1.mgr.41.gr.frYeimsemhyggst    eignasteWaaukaviWvirkaneignarhlutgeturYaWkrafiWviWkomandiumYr.Slkkrafa   skalsettframeigisWarenfimmtustarfsdgumeftirstaWfestingutilkynningar.Fjr wO  mlaeftirlitiWhefursextustarfsdagafrstaWfestingutilkynningarskv.1.mlsl.tilYess B  aWmetahvortaWYaWtelurYannsemhyggsteignasteWaaukaviWvirkaneignarhluthfan    tilaWfarameWeignarhlutinn.S;skaWeftirviWb;tarupplUsingumfrviWkomandi,sbr.   3.mlsl.,btistbiWeftirupplUsingumviWdagafjldaskv.5.mlsl.,Y;ekkiumfram {  tuttuguvirkadaga.FjrmlaeftirlitinuerheimiltaW;skaaftureftirfrekariupplUsingum. nF SlkbeiWnilengirekkiframangreindatmafresti.EfssemhyggsteignasteWaaukaviW 9 virkaneignarhluterstaWsetturrkiutanEvr;pskaefnahagssvWisins,eWahannlUtur  ekkiopinberufjrmlaeftirlitiinnanEvr;pskaefnahagssvWisins,btistbiWeftirupp  lUsingumviWdagafjldaskv.5.mlsl.enY;ekkiumframYrjtuvirkadaga.r "i(m"  i(mlg2j  b  .3  Ԉ0    0staWorWanna?h;pifyrirtkja 2.mlsl.4.tlul.2.mgr.kemur:samstWuflaga.i(mlgg݌e= Ќ    14.gr.  h  eftir1.mlsl.1.mgr.43.gr.lagannakemurnUrmlsliWur,svohlj;Wandi:HafiFjr  mlaeftirlitiW;skaWeftirupplUsingumskv.42.gr.ogYrekkiboristinnanYeirratmamarka i semtilgreinderukvWinugeturFjrmlaeftirlitiWtekiWkvrWungrundvellifyrir \4 liggjandiupplUsinga. '   15.gr.  j  0staWorWsins?d;tturfyrirtki 2.mlsl.47.gr.lagannakemur:d;tturflag. `    16.gr. " bk  EftirfarandibreytingarverWa49.gr.laganna: # ! ! (j00"i(m"  i(ml2j  a  .3  Ԉ0    0staWorWanna?skv.40.gr.og 1.mlsl.kemur:skv.40.gr.eWa.i(mll݌ $ Ќ  "i(m"  i(mm2j  b  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i(mmm݌!W% Ќ  0  0  TeljisteinstaklingureWalgaWiliekkilengurhfurtilYessaWfarameWvirkaneignar J""& hluterheimiltaWveitahfileganfresttilrb;tasYaWunntaWmatiFjrmlaeftirlitsins. #' VerWirb;tumekkikomiWviWeWalWifrestursemFjrmlaeftirlitiWhefurveittskv.1. #( mlsl.skalFjrmlaeftirlitiWgrpatilYeirrarrWasemgetiWerum46.gr.ViWmat $ ) hfisamkvmtkvWiYessuskalm.a.horfttil2.mgr.42.gr.v%N!* "i(m"  i(maq2j  c  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:UpplUsingaskyldaogviWvarandimathfieiganda A&"+ virkraeignarhluta.i(maqq݌ '", Ќ   '#-   &  17.gr. ( r  52.gr.lagannaorWastsvo:    Stj;rnarmennskuluverabsettiraWildarrkieWarkisemeraWiliaWEfnahags-ogfram  farastofnuninni(OECD).Framkvmdastj;riskalverabsetturaWildarrki.Fjrmlaeftir a litinuerheimiltaWveitaundanYgufrbsetuskilyrWum. T, '(r  Stj;rnarmennogframkvmdastj;riskuluveralgrWaoghafa;flekkaWmannorWogmega  ekkisWustufimmrumhafaveriWrskurWaWirgjaldYrota.XeirmegaekkitengslumviW  atvinnureksturhafahlotiWd;msWustu10rumfyrirrefsiverWanverknaWsamkvmtal   mennumhegningarlgum,samkeppnislgum,lgumumhlutaflg,lgumumeinkahluta  X flg,lgumumb;khald,lgumumrsreikninga,lgumumgjaldYrotaskiptio.fl.ogkvW K #  umlagaumstaWgreiWsluopinberragjaldaoglgumumgjaldeyrisml,svoogsrlgumsem    gildaumaWilasemltaopinberueftirlitimeWfjrmlastarfsemi.      Stj;rnarmennogframkvmdastj;rarskuluverafjrhagslegasjlfstWiroghafalokiW   hsk;lapr;fisemnUtiststarfi.FjrmlaeftirlitiWgeturveittundanYgufrmenntunarkrfum wO  skv.1.mlsl.grundvelliYekkingar,hfniogreynsluviWkomandi.Jafnframtskulustj;rnar B  mennogframkvmdastj;rarbayfirngilegriYekkingu,hfniogreynslutilaWgetagegnt    stWusinnitilhlUWileganhtt,m.a.hafaYekkinguYeirristarfsemisemviWkomandifjr   mlafyrirtkistundar,Y.m.t.httuYttum.Stj;rnarmennogframkvmdastj;rarmegaekki {  hafasUntafsrhttsemisemgefurtilefnitilaWdragaefahfniYeirratilaWstandafyrir nF traustumogheilbrigWumrekstrieWaaWYeirmunihugsanlegamisnotaaWstWusnaeWaskaWa 9 flagiW.    Samsetningstj;rnarfjrmlafyrirtkisskalverameWYeimhttiaWstj;rninbisameigin  legayfirfullngjandiYekkingu,hfniogreynslutilaWskiljaYstarfsemisemviWkomandi r fjrmlafyrirtkistundar,Y.m.t.helstuhttuYtti. e=   FjrmlaeftirlitiWseturreglurumfjrhagslegtsjlfstWistj;rnarmannaogframkvmda 0 stj;raogumhvernigstaWiWskuliaWhfismati.Starfsmnnumfjrmlafyrirtkiserekki  heimiltaWsitjastj;rnviWkomandifjrmlafyrirtkis.    FjrmlafyrirtkiskalverjafullngjandifjrmunumogmannaflatilYessaWkynnastarf i semifjrmlafyrirtkisinsfyrirstj;rnarmanniogtryggjaaWhannhlj;tiviWeigandiYjlfun \4 tilstj;rnarsetunnar. '   FjrmlafyrirtkiskaltilkynnaFjrmlaeftirlitinuumskipanogsWaribreytingarflags  stj;rnogframkvmdastj;raogskulutilkynningunnifylgjafullngjandiupplUsingartilaW  hgtsaWmetahvortskilyrWumgreinarYessararog52.gr.asfullngt. `    18.gr. " K  eftir52.gr.lagannakemurnUgrein,52.gr.a,samtfyrirsgn,svohlj;Wandi,en52. # gr.a!52.gr.clagannaverWa52.gr.b!52.gr.d:  $   nnurstrfstj;rnarmanna. !W% _  Stj;rnarmaWurskalverjafullngjanditmastrfsnYgufjrmlafyrirtkis.Stj;rnar J""& mennfjrmlafyrirtkismegaekkieigastistj;rnannarseftirlitsskyldsaWilaeWaaWilasem #' ernnumtengslumviWhannnverastarfsmenneWaendurskoWendurannarseftirlitsskylds #( aWilaeWaaWilannumtengslumviWhann.Stj;rnarmennfjrmlafyrirtkismegaeinungis $ ) sinnaYeimlgmannsstrfumfyrirannaWfjrmlafyrirtkisemekkigetavaldiWhttu v%N!* hagsmunarekstrummilliflagannatveggjaeWafjrmlamarkaWi.Hyggiststj;rnarmaWur A&"+ takaaWsrlgmannsstrffyrirannaWfjrmlafyrirtkiskalhannfskriflegtsamYykki  '", stj;rnarfjrmlafyrirtkisinssemhannerstj;rnarmaWurfyrirYvaWhannmegitakaaWsr '#- umrttstarf,tilkynnaFjrmlaeftirlitinuumstarfiWsemhannhyggsttakaaWsrogupplUsa ( FjrmlaeftirlitiWumeWlistarfsinsogumfangYess.Stj;rnarmaWurbersnnunarbyrWiumaW  lgmannsstarfsemhanntekuraWsrfyrirannaWfjrmlafyrirtkibrj;tiekkigegnkvWi  Yessu.FjrmlaeftirlitiWgeturkrafisthverskonargagnaogupplUsingafrstj;rnarmanniYv a skyniaWmetahvortbrotiWhafiveriWgegnkvWinu. T,   XrttfyrirkvWi1.mgr.geturstj;rnarmaWureWastarfsmaWurfjrmlafyrirtkistekiW  stistj;rnannarsfjrmlafyrirtkis,vtryggingaflagseWafjrmlasamsteypuefumeraW  rWaflagsemeraWhlutaeWalluleytieigufjrmlafyrirtkisinseWaflagsemeraWhluta   eWalluleytieiguflagsmeWyfirrWfjrmlafyrirtkinu.Samagildirumlgmannm;Wur  X flags. K #    Stj;rnarsetaskv.2.mgr.skalhWYvaWhnskapiekki,aWmatiFjrmlaeftirlitsins,httu    hagsmunarekstrumfjrmlamarkaWi.0Yessusambandiskalm.a.horfttileignarhalds    aWilaogtengslaflagsinssemumrWirviWaWraaWilafjrmlamarkaWi,svooghvort   tengslingetiskaWaWheilbrigWanogtraustanreksturfjrmlafyrirtkisins. wO    19.gr.      54.gr.lagannaorWastsvo,samtfyrirsgn:     Verkaskiptingstj;rnarogframkvmdastj;ra. {  Framkvmdstarfastj;rnarogbyrgWhennar. nF   Stj;rnfjrmlafyrirtkisberbyrgWstarfsemiogstefnum;tunflagsinssemoghttu 9 stefnuogaWtilstaWarsvirktkerfiinnraeftirlitssemsamrmistlgumYessumogreglum  settummeWstoWYeim.Stj;rnberbyrgWaWfullngjandieftirlitsviWhaftmeWb;khaldi  ogaWmeWferWfjrmunaflagsinsssamrmiviWlgogreglursemumstarfseminagilda. r Stj;rnberjafnframtbyrgWaWstj;rnarhttiroginnraskipulagstuWliaWskilvirkriog e= skynsamlegristj;rnunfyrirtkisins,aWskilnaWistarfaogaWkomiWsvegfyrirhagsmuna 0 rekstra.Stj;rnskalrlegaendurmetastj;rnarhttisnameWtillititilviWurkenndraleiWbein  ingaumstj;rnarhttiogbregWastviWmeWviWeigandihttiefYrfer.    Stj;rnarmaWurskalstarfaafheiWarleika,heilindumogfagmennskuogverasjlfstWur i hugsuntilYessaWgetameWskilvirkumhttimetiW,gagnrUntoghafteftirlitmeWkvarW \4 anatkuframkvmdastj;rnarfjrmlafyrirtkisins. '   0samYykktumfjrmlafyrirtkisskalkveWiWumverkaskiptingustj;rnarogfram  kvmdastj;ra.Stj;rnskalhafaskilvirkteftirlitmeWaWframkvmdastj;rnflagsinsstarfi  eftirlgumogreglum. `    Stj;rnskalsetjasrstarfsreglurYarsemnnarerkveWiWumframkvmdstarfastj;rn S+! arinnar.0reglumYessumskalfjallaWsrstaklegaumheimildirstj;rnartilaWtakakvarWanir " umeinstkviWskipti,framkvmdreglnaumsrstakthfistj;rnarmanna,meWferWstj;rnar # upplUsingumumeinstakaviWskiptamenn,setustj;rnarmannastj;rnumd;tturflagaog  $ hlutdeildarflagaogframkvmdreglnaummeWferWviWskiptaerindastj;rnarmanna.Stj;rn !W% fjrmlafyrirtkisskalsendaFjrmlaeftirlitinuafritafreglunuminnan14dagafrYvaW J""& YrerusettareWaYeimerbreytt. #'   Stj;rnarformannifjrmlafyrirtkier;heimiltaWtakaaWsrnnurstrffyrirflagiWen #( YausemteljasteWlilegurhlutistarfahanssemstj;rnarformanns,aWundanskildumeinstkum $ ) verkefnumsemflagsstj;rninfelurhonumaWvinnafyrirsig. v%N!*   Stj;rnskalfylgjastmeWYvogtryggjaeftirbestugetuaWtilkynningarogupplUsingarsem A&"+  flaginuberaWveitasamkvmtlgumYessumsurttar.  '", & a    FjrmlafyrirtkiskalfylgjaviWurkenndumleiWbeiningumumstj;rnarhttifyrirtkja. ( 0YvskyniskalfjrmlafyrirtkiWm.a.birtarlegayfirlUsinguumstj;rnarhttifyrirtkisins  'a(srstkumkaflarsreikningieWarsskUrsluoggeragreinfyrirstj;rnarhttumsnum  vefsWufyrirtkisinsogbirtaYaryfirlUsinguumstj;rnarhttisna. a   & , 20.gr.  &  eftir54.gr.lagannakemurnUgrein,54.gr.a,samtfyrirsgn,svohlj;Wandi:    Hlutverkstj;rnarvegnahttustUringar.     Stj;rnfjrmlafyrirtkisskalsamYykkjastefnu,',2ԀhttuviljaogframkvmdhttustUr  X ingar,sbr.17.gr.,ogtryggjaaWinnriferlarvegnahttustUringarsuyfirfarnirmeWreglu K #  bundnumhtti.Tilslkraferlateljastm.a.ferlarervarWahttutkuogtakmrkunYeirri    httusemhefur,eWakannaWhafa,hrifstarfsemifyrirtkis.      Stj;rnfjrmlafyrirtkisskalviWstrfsnverjahfilegumtmaaWfjallaumhelstu   httuYttistarfsemifyrirtkisins.Stj;rnskaltryggjaaWngjanlegumfjrmunumogtma wO  svariWvirkahttustUringuoghttumatYannigaWinnanfyrirtkisinssyfirsUnyfir B  helstuhttuYtti.Einnigskalstj;rn,eftiratvikum,hafaeftirlitmeWmatieignumflags    ins,notkuninnrilkanaognotkunlnshfismatsfrmatsfyrirtkjum.     21.gr. nF   EftirfarandibreytingarverWa56.gr.laganna: 9 ! ! (j00"i(m"  i(m2j  a  .3  Ԉ0    2.mlsl.orWastsvo:Stj;rnfyrirtkisgeturveittheimildtilslksgrundvellireglnasem  fjrmlafyrirtkiseturogsendirFjrmlaeftirlitinuafritaf.i(mݢ݌ Ќ  "i(m"  i(mC2j  b  .3  Ԉ0    0staWorWsins?d;tturfyrirtki 4.mlsl.kemur:d;tturflag.i(mCp݌r Ќ    22.gr. 0 u  1.mlsl.1.mgr.57.gr.lagannaorWastsvo:FjrmlafyrirtkiskalsetjareglurumviW  skiptiYessviWframkvmdastj;raoglykilstarfsmennogsendaFjrmlaeftirlitinuafritaf  reglunuminnan14dagafrYvaWYrerustaWfestarafstj;rn. i   23.gr. '    57.gr.alagannaorWastsvo,samtfyrirsgn:    Starfskjarastefna.    UmstarfskjarastefnufjrmlafyrirtkisgildakvWilagaumhlutaflg,nemakveWiWs `  umannaWlgunumogreglumsettumgrundvelliYeirra.FjrmlaeftirlitinuerheimiltaW S+! kveWannarumstarfskjarastefnufjrmlafyrirtkisreglumsemgefnarerutsamkvmt " kvWiYessu. #   24.gr. !W% r  eftir57.gr.alagannakomatvrnUjargreinar,57.gr.bog57.gr.c,samtfyrirsgnum, J""& svohlj;Wandi,en57.gr.blagannaverWur57.gr.d: #'   a.(57.gr.b.) $ )   Kaupaukakerfi. v%N!*   AWteknutillititilheildarafkomufjrmlafyrirtkisyfirlengritma,undirliggjandihttu A&"+ ogfjrmagnskostnaWarerfjrmlafyrirtkiheimiltaWveitastarfsmnnumkaupaukagrund  '", vellikaupaukakerfissamrmiviWlgYessiogreglursemFjrmlaeftirlitiWsetursamkvmt '#- kvWinuumfyrirkomulagoginnihaldkaupaukakerfis.Stj;rnfjrmlafyrirtkisinsber ( byrgWYvaWkaupaukasamningarsusamrmiviWlgYessiogreglursettarsamkvmt  Yeim.    KaupaukakerfiskalmiWaaWYvaWkaupaukar: a ! ! (j00"i(m"  i(mm2j  a  .3  Ԉ0    hvetjiekkitil;h;flegrarhttutku,i(mm݌T, Ќ  "i(m"  i(mu2j  b  .3  Ԉ0    vinniekkigegnlangtmahagsmunumfyrirtkisogstWugleikafjrmlakerfis,i(mu݌ Ќ  "i(m"  i(m2j  c  .3  Ԉ0    samrmistsj;narmiWumumverndviWskiptavinafyrirtkis,krfuhafaoghluthafaeWa  stofnfjreigenda,ogi(mͰ݌  Ќ  "i(m"  i(m2j  d  .3  Ԉ0    samrmistaWWruleytieWlilegumogheilbrigWumviWskiptahttum.i(m1݌ X Ќ    0kaupaukakerfier;heimiltaWgerarWfyrirtryggWumkaupaukum,Y.e.kaupaukasem K #  starfsmaWurfr;hWrangristarfi.X;erheimiltaWveitastarfsmannistakagreiWslufyrsta    riviWrWningu,svokallaWanrWningarkaupauka.FjrmlaeftirlitinuerheimiltaWkveWa    nnaruminnihaldrWningarkaupaukaogaWrargreiWslursemundanskiljamreglumskv.   1.mgr. wO    KaupaukakerfiskalsamYykktafstj;rnfjrmlafyrirtkisaWfengnulitistarfskjara B  nefndarsslkrinefndtilaWdreifa.:heimilteraWveitastj;rnarmnnumfjrmlafyrirtkja    kaupauka.     unninrttindistarfsmannasamkvmtkaupaukakerfiskulufrWtilgjaldahverjuri {  eftirYvsemreikningsskilareglurheimilaogsrstaklegagerWgreinfyrirYeimskUringum nF viWrsreikning. 9   AWminnstakostihelmingurkaupaukaskalsamanstandaafhlutabrfumeWastofnfjr  brfumfjrmlafyrirtkisemveitirkaupaukagreiWslunaeWaWrumsambrilegumfjrmla  gerningum.FjrmlaeftirlitiWskalreglumskv.1.mgr.kveWannarumsambrilegafjr r mlagerningasemgetakomiWstaWhlutabrfaaWstofnfjrbrfasamkvmtkvWinu. e=   Samtalaveittskaupaukatilstarfsmanns,aWmeWtldumYeimhlutagreiWslusemfrestaW 0 er,mrsgrundvelliekkinemahrrifjrhWen25%afrslaunumviWkomandistarfsmanns  nkaupauka.    Fjrmlafyrirtkierheimilt,aWuppfylltumskilyrWum9.og10.mgr.,aWveitakaupauka i tilstarfsmanns,aWmeWtldumYeimhlutagreiWslusemerfrestaWsamkvmtreglumFjr \4 mlaeftirlitsins,YannigaWkaupaukinemiekkihrrifjrhWen100%afrslaunumviW ' komandistarfsmannsnkaupauka.    Hkkunveittskaupaukaskv.8mgr.erbundinYvskilyrWiaWhnhlj;tisamYykkiminnst  s`2`s/uM`3`uMhlutagreiddraatkvWahluthafaeWastofnfjreigendafjrmlafyrirtkishluthafafundi `  YarsematkvWigreiWaYeirsemrWayfirminnsthelmingihlutafjreWastofnfjrfyrir S+! tkinu.EfmeirihlutihluthafaeWastofnfjrhafamtirekkifundinnskaltillaganhlj;ta " samYykkiminnst3/4hlutagreiddraatkvWa.BoWaskaltilhluthafafundarsamrmiviWlg # umhlutaflg.0fundarboWiskalkomaframaWtillagaumhkkunveittskaupaukaverWitil  $ umfjllunarauktlistunarhrifumfjrmlafyrirtkiWverWitillagansamYykkt.Starfs !W% mnnumfjrmlafyrirtkissemhagsmunihafaaftillagWrihkkunerekkiheimilt,hvorki J""& beintn;beint,aWtakaYttatkvWagreiWsluumtillguna.Stj;rnfjrmlafyrirtkisskal #' tilkynnaFjrmlaeftirlitinubWiumfyrirhugaWanhluthafafundYarsemtakatillguum #( hkkunkaupaukatilumrWuogatkvWagreiWsluogumniWurstWuatkvWagreiWsluaWfundi $ ) loknum. v%N!*   FrestaWakaupaukatilstarfsmannafjrmlafyrirtkiserheimiltaWlkka,fellaniWureWa A&"+ breytaYeimnUtthlutafeWanUttstofnfviWkomandifjrmlafyrirtkieWaWrunUjuflagi  '", effjrmlafyrirtkigengstundirendurskipulagningufjrhagseWaslitameWferWskv.98.eWa '#- 101.gr.SlktskalekkigertnemaaWundangengnusamYykkiFjrmlaeftirlitsinsogskulu ( krfuhafarflagsinssamYykkjalkkun,niWurfellingueWaumbreytingukaupaukanUtt  hlutafeWastofnfviWgerWnauWasamningstengslumviWendurskipulagningar-eWaslita  meWferWina.KveWiWskalumYessaheimildkaupaukasamningimillifjrmlafyrirtkis a ogstarfsmannsYess.SekkikveWiWumYessaheimildsamningimillifjrmlafyrirtkis T, ogstarfsmannsersamningurumkaupauka;gildurogskalstarfsmaWurendurgreiWafjrmla  fyrirtkinukaupaukasemhannhefurunniWeWafengiWgreiddangrundvellisamningsins  samtvxtum.FjrmlaeftirlitiWskalreglumsettumskv.1.mgr.kveWannarumfram   kvmdkvWisins.ViWgjaldYrotaskiptifjrmlafyrirtkisstandakrfurumfrestaWakaup  X aukarttindarWskv.113.gr.laganr.21/1991,umgjaldYrotaskiptio.fl. K #    ReglursemFjrmlaeftirlitiWseturskv.1.mgr.skulum.a.kveWaum:    ! ! (j00"i(m"  i(m2j  a  .3  Ԉ0    innraeftirlitfjrmlafyrirtkismeWkaupaukakerfi,i(m݌   Ќ  "i(m"  i(m2j  b  .3  Ԉ0    frestungreiWslua.m.k.40%afkaupaukaa.m.k.Yrjr,i(m݌  Ќ  "i(m"  i(m2j  c  .3  Ԉ0    hrifkaupaukafjrhagsstWufjrmlafyrirtkisogmathttuograngritengslum wO  viWveitingukaupauka,i(m݌B  Ќ  "i(m"  i(m12j  d  .3  Ԉ0    upplUsingagjffjrmlafyrirtkis,ogi(m1^݌   Ќ  "i(m"  i(m52j  e  .3  Ԉ0    hkkunkaupaukaskv.8.mgr.i(m5b݌  Ќ    0reglumFjrmlaeftirlitsinsskv.1.mgr.skalkveWiWumsrstkviWmiWfyrirveitingu {  kaupaukatilstarfsmannahttustUringar,endurskoWunardeildarogregluvrslu.XerFjr nF mlaeftirlitinueinnigheimiltaWkveWaumYaWreglumskv.1.mgr.aWkveWnir 9 starfsmennsuundanYegnirkvWi6.mgr.umlgmarkssamsetningukaupaukaeWafrestun  kaupaukaskv.11.mgr.    b.(57.gr.c.) e=   Lkkun,afturkllunogendurgreiWslakaupauka. 0 {  KaupaukakerfiskaltryggjaaWkaupaukarverWiekkiveittireWaaWeinsveittiraWlitluleyti  efeineWafleiriafeftirtldumaWstWumskapast:  ! ! _ikmo(00"i(m"  i(m^2  1  .3  Ԉ0    TilskilinframmistaWaviWkomandistarfsmannsnstekki.i(m^݌i Ќ  "i(m"  i(mw2  2  .3  Ԉ0    TilskilinframmistaWaviWkomandiviWskiptaeiningareWadeildarinnanfyrirtkisinsnst \4 ekki.i(mw݌' Ќ  "i(m"  i(m2  3  .3  Ԉ0    TilskilinframmistaWafyrirtkisinsnstekki,t.d.YegarfyrirtkiWuppfyllirekkikrfur  Fjrmlaeftirlitsinsumeiginfjrgrunngrundvelli84.gr.i(m݌ Ќ  "i(m"  i(m_2  4  .3  Ԉ0    StarfsmaWurfylgirekkireglumeWainnriferlumfyrirtkisinseWavirWirekkilgeWa `  stj;rnvaldsfyrirmlistrfumsnum.i(m_݌S+! Ќ    KaupaukakerfiskaltryggjaaWfyrirtkisheimiltaWafturkallaYegarkveWinnkaupauka, " semekkihefurveriWgreiddurt,YegareineWafleiriafaWstWum1.!4.tlul.1.mgr.skapast. #   KaupaukakerfiskaltryggjaaWfyrirtkisheimiltaWendurkrefjastarfsmannumYegar  $ tgreiddankaupaukaeflj;skemuraWrangurhanshefuraWveruleguleytivikiWfrYvsem !W% gertvarrWfyrirviWtkukvrWunarumkaupauka.KaupaukakerfiskalmlafyrirumaW J""& samningarsuYannigtbniraWendurkrfumegihafauppiviWstarfsmannvissantma #' jafnvelY;tthannstarfiekkilengurhjfyrirtkinu.Xskalkaupaukakerfimlafyrirum #( tilvikogaWstWursemuppgetakomiWogleiWatilYessaWfjrmlafyrirtkigetiendurkrafiW $ ) starfsmannumYegargreiddankaupauka.FresturtilaWsetjaframendurkrfuhendurstarfs v%N!* manniskalaldreiveraskemmrienfimmrfrYvaWkvrWunumgreiWslukaupaukavar A&"+  _ tekin.  '", & a      KaupaukakerfiskaltryggjaaW_ kaupauki_ ,semhefurveriWkveWinnenekkigreiddurvegna ( frestunar,sbr.57.gr.b,skuliekkigreiddurYegaraW_ fyrirhuguWum_ ԀgreiWsludegikemuref  'a(staWafyrirtkisinshefurversnaWverulegaeWatliterfyriraWstaWafyrirtkisinsmuniversna  verulega. a   Hlj;tifyrirtkilntil_ Yrautavara_ ԀfrSeWlabanka0slandsskalekkigreiWa_ kaupauka_ Ԁfyrr T, enteljamvstaWfyrirtkiWhefurnUWlasttraustafjrhagsstWu.    FjrmlaeftirlitinuerheimiltmeWreglumsettumgrundvelli1.mgr.57.gr.baWkveWa  nnarumframkvmdkvWisins.     25.gr. K #    OrWin?sbr.4.mgr.97.gr. 1.mgr.59.gr.lagannafallabrott.      26.gr.     FyrirsgnVII.kaflalagannaorWastsvo: Stj;rn,stj;rnarhttirogstarfsmenn.  wO    27.gr.    _  IX.kaflilaganna,erhefurfyrirsgnina MeWhndlun_ httuYtta_ Ԁstarfsemifjrmla   fyrirtkis ,orWastsvo,samt_ greinarfyrirsgn_ : {    78.gr. nF   _ httunefnd_ . 9   Fjrmlafyrirtkiskalstarfrkja_ httunefnd_ .NefndinskalaWlgmarkiskipuWYremur  mnnum,Yaraftveimurstj;rnarmnnumhiWminnsta.Starfsmnnumer;heimiltaWeigasti  nefndinni.Nefndarmennskulubayfir_ ngilegri_ ԀYekkinguogstarfsreynslutilaWm;ta r _ httustefnu_ Ԁog_ httuvilja_ Ԁflagsins._ httunefnd_ ԀskalsinnarWgjafar-og_ eftirlitshlutverki_  e= fyrirstj;rnfyrirtkisins,m.a.vegna_ httustefnu_ Ԁog_ httuvilja_ . 0   _ httunefnd_ ԀskalhafaaWgangaWYeimupplUsingumogggnumsemnefndintelursig  Yurfatilstarfasinna.    _ httunefnd_ Ԁskalm.a.kannahvorthvatarsemfalistgetakaupaukakerfifjrmlafyrir i tkissamrmist_ httustefnu_ Ԁfyrirtkisinsogyfirfarahvortkjreignumogskuld \4 bindingum,YarmeWal_ innlnum_ Ԁog_ tlnum_ ,semboWineruviWskiptavinumfjrmlafyrir ' tkistakiaWfullumiWaf_ viWskiptalkani_ Ԁog_ httustefnu_ Ԁfyrirtkisins.Efkjrendurspegla  ekkihttunasamkvmt_ viWskiptalkani_ Ԁog_ httustefnu_ Ԁfyrirtkisinsskal_ httunefnd_   leggjafram_ rb;tatlun_ Ԁtilstj;rnar. `    FjrmlafyrirtkierheimiltaWsameinastrf_ httunefndar_ Ԁog_ endurskoWunarnefndar_ Ԁskv. S+! IX.kaflaAlgumumrsreikninga,nr.3/2006.Nefndarmenn_ sameinaWrar_ Ԁnefndarskulu " bayfir_ ngilegri_ ԀYekkinguogstarfsreynslutilaWsinnaverkefnumsemannarshefWuveriW # falinhvorrinefndfyrirsig.FjrmlaeftirlitiWgeturmeWhliWsj;nafstrW,eWliogumfangi  $ rekstrarfjrmlafyrirtkis,ogYvhversumargYttstarfsemifyrirtkisinser,krafistYessaW !W% fjrmlafyrirtki_ aWskilji_ Ԁstrf_ httunefndar_ Ԁog_ endurskoWunarnefndar_ . J""&   FjrmlaeftirlitiWgetur,meWhliWsj;nafstrW,eWliogumfangirekstrarfjrmlafyrirtkis, #' ogYvhversumargYttstarfsemifyrirtkisinser,veittundanYgufrstarfrkslu_ httu #( nefndar_ ԀeWafreinstkumYttumstarfsemi_ httunefndar_ .FjrmlaeftirlitinuerheimiltaW $ ) skilyrWaundanYgutilfjrmlafyrirtkja.Starfsskyldur_ httunefndar_ Ԁskv.2.og3.mgr. v%N!* skuluYaWbreyttubreytandahvlastj;rnfjrmlafyrirtkis. A&"+    '", _   &   28.gr. (   eftir84.gr.lagannakomatvrnUjargreinar,84.gr.aog84.gr.b,'(Ԁsamtfyrirsgnum,  svohlj;Wandi:    & , a.(84.gr.a.) T,   Eiginfjraukar.    TilviWb;tarviWlgmarkeiginfjrgrunnsskv.1.mgr.84.gr.skalfjrmlafyrirtkihafa  srstakaeiginfjraukasamrmiviWkvWi',TԀYessarargreinar.Tileiginfjraukaereinungis   heimiltaWteljaeiginfjrliWisemteljasttileiginfjrYttarAskv.5.mgr.84.gr.  X   FjrmlafyrirtkiskalviWhaldasrstkumeiginfjraukasemnefnistverndunarauki. K #  Verndunaraukinnskalnema2,5%afhttugrunni,sbr.2.mgr.84.gr.      :heimilteraWtvteljaeiginfjrliWimeWYeimhttiaWnUtaeigiWfsamkvmtYessu    kvWitilaWmtaeiginfjrkrfuFjrmlaeftirlitsinsgrundvellialiWar1.mgr.84.gr.     FjrmlafyrirtkisemYegaruppfyllireiginfjrkrfuFjrmlaeftirlitsinsgrundvellia wO  liWar1.mgr.84.gr.enuppfyllirekkikrfuumverndunaraukagrundvelli2.mgr.Yessarar B  greinarer;heimiltaWgreiWatarW,kaupaukatilstarfsmannaeWaaWrarYrgreiWslursem    hafahriftillkkunareiginfjrgrunni,nemareglursemFjrmlaeftirlitiWseturskv.6.mgr.   heimilislkt. {    FjrmlafyrirtkisemYegaruppfyllireiginfjrkrfuFjrmlaeftirlitsinsgrundvellia nF liWar1.mgr.84.gr.samtverndunaraukagrundvelli2.mgr.Yessarargreinarer;heimilt 9 aWgreiWaarWogkaupaukaefYrgreiWslurverWatilYessaWfyrirtkiWuppfyllirekkilengur  lgmarkskrfuumhlutfalleiginfjrliWaundireiginfjrYttiA.    FjrmlaeftirlitiWskalsetjareglurumtakmarkanirtgreiWslumfjrmlafyrirtkjaYar r semkveWiWerumhmarksfjrhWtgreiWslna. e=   b.(84.gr.b.)    Verndunartlun.   @   XegarfjrmlafyrirtkiviWheldurekkingjanlegueiginfsamrmiviWfyrirmli1. i mgr.84.gr.og2.mgr.84.gr.askalstj;rnfjrmlafyrirtkistbasrstakaverndunartlun \4 samrmiviWfyrirmliYessakvWis. '   Verndunartlunskalm.a.innihalda:   _ikmo(00_ikmo"i(m"  i(m2  1  .3  Ԉ0    tlunumtekjuroggjldfyrirtkisinsoghrifYeirraefnahagsreikningflagsins.i(m݌ Ќ  "i(m"  i(m2  2  .3  Ԉ0    UpplUsingarumtilhvaWarrWafyrirtkiWmungrpatilYessaWaukaeiginfjrhlutfall `  sitt.i(mI݌S+! Ќ  "i(m"  i(m{2  3  .3  Ԉ0    tlunogtmarammaumYaWhvernigfyrirtkiWrWgeriraWhkkaeiginfjrhlutfallsitt " YannigaWYaWuppfylliafturskilyrWi84.gr.aumaWviWhaldasrstkumverndunarauka,i(m{݌# Ќ  "i(m"  i(m@2  4  .3  Ԉ0    AWrarupplUsingarsemFjrmlaeftirlitiWtelurnauWsynlegartilYessaWleggjamat  $ verndunartlun.i(m@m݌!W% Ќ    XegareiginfjrhlutfallfjrmlafyrirtkisferniWurfyrirYaumrksemtilgreinderu2. J""& mgr.84.gr.askalstj;rnfyrirtkisinsafhendaFjrmlaeftirlitinuverndunartlun.tlunin #' skalafhentinnanfimmvirkradagafrYeimdegisemlj;stvarWaWeiginfjrhlutfalliWf;r #( niWurfyrirumrddmrk.FjrmlaeftirlitiWgeturveittfjrmlafyrirtkifimmdagaviWb;tar $ ) fresttilaWafhendaverndunartlunina. v%N!*   FjrmlaeftirlitiWskalleggjamattluninasamrmiviWfyrirmliYessakvWis. A&"+ VerndunartluninskalsamYykkteftaliWerlklegtaWhnkomiYvtilleiWaraWfjrmla  '", fyrirtkiniaWuppfyllaeiginfjrkrfuskv.2.mgr.84.gr.ainnanviWeiganditmamarka. '#-   SamYykkiFjrmlaeftirlitiWekkiverndunartluninagrundvelli4.mgr.geturYaWgripiW ( tileftirtalinnaheimilda:   _ikmo(00_ikmo"i(m"  i(m 2  1  .3  Ԉ0    AWmlafyrirumaWfjrmlafyrirtkiWaukieiginfjrgrunnsinnumtilskilinmrkinnan  tmafrestssemFjrmlaeftirlitiWkveWur.i(m  ݌a Ќ  "i(m"  i(m 2  2  .3  Ԉ0    AWsetjafrekaritakmarkanirtgreiWslurenkveWiWerumreglumsemFjrmla T, eftirlitiWseturskv.6.mgr.84.gr.a.i(m I ݌ Ќ    29.gr.      ViW3.mgr.87.gr.lagannabtastYrrnUirstafliWir,svohlj;Wandi:  X ! !"k<"  k  LokamlsliWur118.gr.lagannafellurbrott. $ )   40.gr. A&"+