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K #  K|    K|n  14.gr.K|n݌    Ќ   J    J  Afturkllunstarfsleyfis.J*݌   Ќ     FjrmlaeftirlitiWgeturafturkallaWstarfsleyfirekstrarflags,heildeWaaWhluta,ef: wO   _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    Rekstrarflag;skarsjlfteftirYv.i0J݌B  Ќ  "i0J"  i0J2%  2  .3  Ԉ0    RekstrarflagnUtirekkistarfsleyfiWinnant;lfmnaWafrYvaWYaWvarveitt,afsalar    sr;tvrttleyfinueWahttiraWstundaYstarfsemisemstarfsleyfiWtekurtilmeira   ensexmnuWisamfellt.i0J݌{  Ќ  "i0J"  i0J2%  3  .3  Ԉ0    RekstrarflaghefurWlaststarfsleyfiWgrundvellirangraupplUsingaeWaannan;eWli nF leganhtt.i0J݌9 Ќ  "i0J"  i0J 2%  4  .3  Ԉ0    RekstrarflaguppfyllirekkilengurskilyrWisemvorutilgrundvallarstarfsleyfi.i0J M݌ Ќ  "i0J"  i0JS2%  5  .3  Ԉ0    Rekstrarflaghefurstarfsheimildirskv.3.mgr.5.gr.enfullngirekkikrfuumhttu  grunnskv.84.gr.elagaumfjrmlafyrirtki,nr.161/2002.i0JS݌r Ќ  "i0J"  i0J2%  6  .3  Ԉ0    RekstrarflagbrUturgr;flegaeWatrekaWgegnlgumYessumeWastj;rnvaldsfyrirmlum e= settummeWstoWYeim.i0J ݌0 Ќ  "i0J"  i0JZ2%  7  .3  Ԉ0    RekstrarflagbrUturgegnkvWumannarralagasemvarWaWgeturafturkllunstarfs  leyfis.i0JZ݌ Ќ   (00_ikmo2 hijklmnop(00  Afturkllunstarfsleyfirekstrarflagsskaltilkynntstj;rnrekstrarflagsogrkstuddskrif i lega.FjrmlaeftirlitiWskalbirtatilkynninguumafturklluninaopinberlega. \4 O|    O|  III.KAFLIO|݌  Ќ   N     N8  SkilyrWifyrirstarfsemirekstrarflagaogskipulagskrfur.N8b݌  Ќ    K|    K|  15.gr.K|.݌ `  Ќ   J    J  AlmennskilyrWi.J݌ S+! Ќ     Rekstrarflagskalvallt: "  (00hijklmnop7 _ikmo(%00"i0J"  i0J~2%  1  .3  Ԉ0    ViWhafaeWlilegaogheilbrigWaviWskiptahttiogvenjur,Y.m.t.starfaafheiWarleika,fag # mennsku,kostgfniogsanngirniogstarfameWhagsmuniverWbrfasj;WasemYaWrekur,  $ eigendahlutdeildarskrteinaogheilleikamarkaWaaWleiWarlj;si.i0J~݌!W% Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Hafagetu,YekkinguogverklagsemnauWsynlegtertilaWsinnastarfsemirekstrarflags J""& meWtilhlUWilegumhtti.i0J݌#' Ќ  "i0J"  i0J2%  3  .3  Ԉ0    GrpatilallrasanngjarnrarWstafanatilaWkomavegfyrirhagsmunarekstra.VerWi #( ekkihjhagsmunarekstrumkomistberrekstrarflagiaWgreina,stUra,vaktaogupplUsa $ ) verWbrfasj;W,fjrfestaogaWraeftirYvsemviWumhagsmunarekstratilaWkoma v%N!* vegfyrirskaWleghrifhagsmuniverWbrfasj;WaogfjrfestaYeirraogtilaWtryggja A&"+  sanngjarnameWhndlunverWbrfasj;Warekstrirekstrarflags.i0JG݌ '", Ќ  "i0J"  i0J42%  4  .3  Ԉ0    StarfasamrmiviWlgogreglu&   rsemeigaviWhverjusinnisvoaWYvsunntaWgta ( hagsmunaverWbrfasj;Wa,fjrfes'(taYeirraogheilleikamarkaWarins.i0J4a݌ Ќ   (00_ikmo hijklmnop(00  Meirihlutistj;rnarmannarekstrarflagsskalvera;hWurm;WurflagiogvrsluaWilasj;Wa  rekstrirekstrarflags.Stj;rnarmaWurrekstrarflagsmekkiverastj;rnarmaWureWalykil a starfsmaWurm;WurflagsrekstrarflagsinseWastj;rnarmaWureWastarfsmaWurvrsluaWila T, sj;Warekstrirekstrarflags.Stj;rnarmaWurvrsluaWilasj;Warekstrirekstrarflagsmekki  verastj;rnarmaWureWastarfsmaWurrekstrarflags.    RekstrarflagskalvalltbayfirviWeigandimannauWiognauWsynlegritknitilaWgeta   rekiWverWbrfasj;WifullngjandihttmeWhliWsj;nafeWliYeirra.0Yessufelstm.a.:  X  (00hijklmnop _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    EftirlitmeWrekstriogb;khaldi.i0J݌K #  Ќ  "i0J"  i0J2%  2  .3  Ԉ0    EftirlitogryggisrWstafanirvegnarafrnnargagnavinnslu.i0J݌   Ќ  "i0J"  i0J2%  3  .3  Ԉ0    Innraeftirlit,YarmeWalregluvarslaoginnriendurskoWun.i0J݌   Ќ   (00_ikmo! [\]^_`abc(00  RekstrarflagskalsetjareglurumeiginviWskiptistj;rnarsinnarogstarfsmannameWfjr   mlagerninga.ReglunumertlaWaWtryggjaaWunntsaWrekjallviWskiptisemtengjast wO  verWbrfasj;WitilupprunaYeirra,hverttiYau,aukupplUsingaumtilgangYeirraogtmaog B  hvarYauvoruframkvmd.ReglunumerjafnframttlaWaWtryggjaaWfjrfestingarverW    brfasj;WssusamrmiviWlgogreglurhans.     RekstrarflagskalviWhafagagnsttogskilvirktverklagviWmeWferWkvartanafrfjr {  festum.Fjrfestarskulugetalagtframkvrtunopinberutungumli,eWaeinuafopinberum nF tungumlum,heimarkiverWbrfasj;Ws.XskalrekstrarflaghafatilstaWarferlasemtryggja 9 aWgengialmenningsoglgbrrayfirvaldaheimarkiverWbrfasj;Ws,YarsemYaWviW,aW  nauWsynlegumupplUsingumkomiframbeiWniYarum.    RWherraerheimiltaWsetjareglugerWumalmennskilyrWifyrirstarfsemirekstrarflags, r YarmeWalumviWmiWfyrireWlilegaogheilbrigWaviWskiptahtti,ummeWferWkvartana, e= rafrnagagnavinnslu,b;khaldsaWferWir,eftirlitstj;rnar,framkvmdastj;raogeftirlitsaWila, 0 regluvrslu,innriendurskoWun,hagsmunarekstra,skrninguviWskipta,skrninguskrifta  oginnlausna,meWferWskrWraupplUsingaogumreiWanleikakannanirvegnafjrfestingaog  viWvalm;taWilumogaWalmiWlurum. i Ѐ  16.gr. ' Xagnarskylda.      Stj;rnarmenn,framkvmdastj;ri,endurskoWendur,starfsmennoghverjirYeirsemtaka  aWsrverkYgurekstrarflagserubundnirYagnarskylduumalltYaWsemYeirfvitneskju `  umviWframkvmdstarfasinnaogvarWarviWskiptaeWaeinkamlefniviWskiptamanna S+! rekstrarflagseWasj;WarekstriYessnemaskyltsaWveitaupplUsingarsamkvmtlgum. " XagnarskyldanhelstY;ttltiWsafstarfi. #   SsemveitirviWtkuupplUsingumafYvtagisemumgetur1.mgr.erbundinnYagnar  $ skyldumeWsamahttiogYargreinir.SaWilisemveitirupplUsingarskalminnaviWtakanda !W% umYagnarskylduna. J""&   XrttfyrirkvWi1.og2.mgr.erheimiltaWmiWlaupplUsingumtilm;Wurflagsrekstrar #' flagsefm;WurflagiWerfjrmlafyrirtkieWaeignarhaldsflagfjrmlasviWi.SlkupplUs #( ingamiWlunmY;aWeinseigasrstaWaWYvmarkisemnauWsynlegtervegnahttustUring $ ) arogmekkintileinkamlefnaviWskiptamanna.SamagildirummiWlunupplUsingavegna v%N!* eftirlitssamstWugrunni. A&"+    '",   17.& ,  gr. ( Starfskjarastefna,kaupaukakerfiogstarfslokasamningar.      Stj;rnrekstrarflagsskalsamYykkjastarfskjarastefnusemnrtilstarfskjarastj;rnar  mannaogstarfsmanna.Umstarfskjarastefnun',(agildakvWilagaumhlutaflgendasekki a annanvegmltlgumYessumeWareglumsettumgrundvelliYeirra.Stj;rnrekstrarflags T, skalhafaeftirlitmeWstarfskjarastefnuogeigisjaldnarenrlegatakastefnunatilendur  skoWunar.    StarfskjarastefnanogframkvmdhennarskalstuWlaaWskilvirkrihttustUringuog   spornaviW;h;flegrihttutkusemer;samrmiviWhttusniWogreglursj;Wa.AukYess  X skalhnsamrmastkvWum57.gr.aog57.gr.blagaumfjrmlafyrirtki,nr.161/2002. K #    Umk&  aupaukakerfiogstarfslokasamningarekstrarflagavegnastarfsmannaogstj;rnenda    gildak' vWi57.gr.aog57.gr.blagaumfjrmlafyrirtki,nr.161/2002.    K|    K|  18.gr.K|݌ wO  Ќ   J    Jo  Hagsmunarekstrar.Jo݌ B  Ќ     RekstrarflagskalgrpatilallraeWlilegrarWstafanatilYessaWgreina,komavegfyrir,    stUraogvaktahagsmunarekstra.     Skyldarekstrarflagsskv.1.mgr.viWumhagsmunarekstramilli: {   (00[\]^_`abcm (g00"i0J"  i0JC2g  a  .3  Ԉ0    rekstrarflags,Y.m.t.stj;rnenda,starfsmannaogannarrasemtengjastrekstrarflagi nF gegnumyfirrW,ogverWbrfasj;WssemYaWrekureWafjrfestasj;Wsins,i0JCp݌9 Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    verWbrfasj;WseWafjrfestahansogannarsverWbrfasj;WseWasrhfWssj;Wssemhann  rekureWafjrfestaslkrasj;Wa,i0J " ݌ Ќ  "i0J"  i0J 2g  c  .3  Ԉ0    verWbrfasj;WseWafjrfestahansogannarsviWskiptavinarrekstrarflags,ogi0J  ݌r Ќ  "i0J"  i0J 2g  d  .3  Ԉ0    tveggjaviWskiptavinarekstrarflags.i0J  ݌e= Ќ   (00  RekstrarflagskalaWskiljaverkefniogbyrgWstarfsemisinnisemteljam;samrUman 0 legeWasemgetamgulegavaldiWkerfisbundnumhagsmunarekstrum.Rekstrarflagskal  metahvortskipulagstarfsemiYessgetivaldiWWrumverulegumhagsmunarekstrumogupp  lUsafjrfestaverWbrfasj;WaumY. i   RekstrarflagskalupplUsafjrfestiumeWliogstWurhagsmunarekstraWurentilviW \4 skiptaerstofnaWefrWstafanirrekstrarflagsskv.1.!3.mgr.veitaekkieWamunuekkiveita ' fullngjandivissufyrirYvaWkomiWsvegfyrirhttuaWhagsmunafjrfestisverWiekki  ngjanlegagtt.RekstrarflagskalsetjasrviWeigandistefnuogverkferlaumupplUsinga  gjfogmeWferWslkrahagsmunarekstra. `    RWherraseturreglugerWumstefnuumhagsmunarekstra,tegundirhagsmunarekstra,aW S+! gerWirrekstrarflagaverWbrfasj;WaogtiltkarrWstafanirrekstrarflagaverWbrfasj;WaviW " aWgreina,komavegfyrir,stUra,vaktaogbirtaupplUsingarumhagsmunarekstra. #   19.gr. !W% httustUring. J""&     RekstrarflagskalaWskiljastarfsemiogbyrgWhttustUringarfrrekstrareiningum, #' Y.m.t.freignastUringusj;Wa,fullngjandihtt.FjrmlaeftirlitinuerheimiltaWveita #( undanYgufrYessariskylduYarsemYaWerviWeigandimeWhliWsj;nafeWli,umfangiog $ ) flkjustigirekstrarinsogYeirraverWbrfasj;WasemrekstrarflagiWstUrir. v%N!*   RekstrarflagskalkomafullngjandieftirlitskerfimeWhttutilaWgreina,mla,stUra A&"+  ogvaktahverskonarhttuYttisemtengjastfjrfestingumhversverWbrfasj;Wsoghrif  '", Yeirraheildarhttusj;W&   sins.RekstrarflagskalekkireiWasigeinungiseWakerfisbundiW ( lnshfismtlnshfism'(VatsfyrirtkjaviWmatlnshfieignahversverWbrfasj;Ws.    RekstrarflagskalendurskoWaoguppfraeftirlitskerfimeWhttueinsoftogYrfkrefur,  aWlgmarkirlega. a   RekstrarflagskalaWlgmarki: T,  (g00"i0J"  i0J2g  a  .3  Ԉ0    komaogfylgjafullngjandiskrifleguverkferliumframkvmdreiWanleikakannana  viWfjrfestingarhversverWbrfasj;Ws;verkferillskaltakamiWaffjrfestingaraWferWum,  markmiWumoghttusniWisj;WsinsogskaluppfrWurreglulega,i0J݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    tryggjaaWunntsmeWviWvarandihttiaWgreina,mla,stUraogvaktahttuvegna  X hverrarfjrfestingarverWbrfasj;Wsoghrifhennareignasafnhans,Y.m.t.meWnotkun K #  viWeigandilagspr;fa,ogi0J݌   Ќ  "i0J"  i0J2g  c  .3  Ԉ0    tryggjaaWhttusniWverWbrfasj;WsssamrmiviWstrW,samsetningueignasafns,    fjrfestingaraWferWirogmarkmiWsj;Wsinssemframkomareglumhans,lUsingueWa   WrumskjlumvegnamarkaWssetningar.i0J݌wO  Ќ   (00J defghijkl(00  MeWhliWsj;nafeWli,umfangiogstarfsemiverWbrfasj;WarekstrarflagsskalFjrmla B  eftirlitiWhafaeftirlitmeWlnshfismatsferlumrekstrarflags,metatfrfjrfestingarstefnum    sj;WahvernigrekstrarflagstyWstviWlnshfismtog,YegarviW,hvetjarekstrarflagtil   aWdragarnotkunYeirratilsamrmisviW2.mgr. {    RWherraseturreglugerWumhttustUringuverWbrfasj;Wa,svosemumeftirlitskerfimeW nF httustUringusemrekstrarflgverWbrfasj;WaskulunotatengslumviWYhttuYtti 9 semsj;WirsemYeirstUraverWaeWagtuorWiWfyrir.  K|    K|0$  20.gr.K|0$W$݌ r Ќ   J    J$  LausafjrstUring.J$$݌ e= Ќ     RekstrarflagskalfyrirhvernverWbrfasj;WrekstriYesshafafullngjandieftirlitskerfi 0 meWlausafjrstUringu.    RekstrarflagskalsetjaverkferilsemgerirYvkleiftaWvaktalausafjrhttuhversverW  brfasj;WsogtryggjaaWlausafjrsniWfjrfestingasj;Wsinsuppfylliundirliggjandiskuldbind i ingarhans. \4   Rekstrarflagskalreglulegaframkvmalagspr;f,viWvenjulegog;venjuleglausafjr ' skilyrWi,semgerirYvkleiftaWmetaogvaktalausafjrhttusj;WasemYaWrekur.    RekstrarflagskaltryggjaaWfyrirhvernverWbrfasj;WrekstriYessssamrmimilli  fjrfestingaraWferWa,lausafjrsniWsogreglnauminnlausn. `    RWherraseturreglugerWumlausafjrstUringu. S+!   K|    K|)  21.gr.K|))݌ # Ќ   J    J(*  SkyldatilverWmats.J(*R*݌  $ Ќ       RekstrarflagskalfyrirhvernverWbrfasj;WrekstriYesshafaviWeigandiferlatilaWhgt !W% saWframkvmafullngjandiog;hWmateignumsj;WssamrmiviWkvWilagaog J""& reglursj;Wsins.VerWmatskalframkvmtaf;hlutdrgni,YekkinguogreiWanleika. #'   MateignumverWbrfasj;WsskalhverjumtmaendurspeglaraunverulegtvirWiYeirra #( aWteknutillititilmarkaWsaWstWna.FjrmlagerningarsemskrWirerueWateknirtilviW $ ) skiptaskipulegummarkaWiskulumetnirsamkvmtdagslokagengiviWkomandiskipulegs v%N!*  markaWar. A&"+   VirWiannarrafjrml& a  agerningaskalhWmatirekstrarflags,undireftirlitivrsluaWilaog ( endurskoWanda,aWteknutillititilmarkaWsaWstWnahverjusinni.Rekstrarflagskalhalda  skryfirmateignahv'a(-.erjumtmaYarsemframkomaforsendurviWmateignum.    RWherraseturreglugerWumviWmiWfyrirverWmatsferla. a K|    K| 0  22.gr.K| 000݌  Ќ   J    J0  Btvistun.J00݌  Ќ     RekstrarflagierheimiltaWtvistatilYriWjaaWilahlutastarfsemisinnarendaliggifyrir   YvhlutlgarstWur.RekstrarflagierY;;heimiltaWtvistabWieignastUringusj;Wsog  X httustUringusamasj;Ws. K #    RekstrarflagskaltilkynnaumtvistuntilFjrmlaeftirlitsinsWurentvistunhefst.      BtvistunskalheimilaWeftirfarandiskilyrWumuppfylltum:     (00defghijkl]  (g00"i0J"  i0Jq42g  a  .3  Ԉ0    tvistunaraWiliskalhafanauWsynlegagetu,Yekkingu,hfni,reynsluoggottorWsportil   aWsinnaYeimverkefnumsemtvistaWertilhans,i0Jq44݌wO  Ќ  "i0J"  i0J62g  b  .3  Ԉ0    eftvistuninvarWareignaeWahttustUringusj;WsmaWeinsfelahanatvistunar B  aWilumsemhafaheimildtileignastUringarogeruundireftirlitienshnfalinaWilautan    EESskalaukYessverasamstarfssamningurviWlgbrtyfirvaldYvrkiYarsemt   vistunaraWilihefurstaWfestu,i0J6/6݌{  Ќ  "i0J"  i0Js82g  c  .3  Ԉ0    tvistunmhvorkihamlavirkueftirlitimeWrekstrarflaginkomavegfyriraW nF rekstrarflagstarfieWagetirekiWverWbrfasj;WmeWhagsmunifjrfestaaWleiWarlj;si, 9 ogi0Js88݌ Ќ  "i0J"  i0JI:2g  d  .3  Ԉ0    tvistunaraWiliskalhafahfioggetutilaWsinnatvistuWumverkefnum,hannskalhafa  veriWvalinnafkostgfni,rekstrarflagskalgetameWskilvirkumhttivaktaWtvistaWa r starfsemi,gefiWfrekarileiWbeiningartiltvistunaraWilavegnatvistaWraverkefnaog e= felltniWurtvistunntafarsYaWYgufjrfesta.i0JI:v:݌0 Ќ   (003  :heimilteraWtvistaeignastUringusj;WseWahttustUringutil:   (g00"i0J"  i0JP>2g  a  .3  Ԉ0    vrsluaWilaeWatvistunaraWilavrsluaWilaeWai0JP>}>݌ Ќ  "i0J"  i0Jl?2g  b  .3  Ԉ0    srhversannarsaWilaefhagsmunirhanskunnaaWrekasthagsmunirekstrarflagseWa i hlutdeildarskrteinishafa.i0Jl??݌\4 Ќ   (00= mnopqrstu(00  RekstrarflagskalyfirfaraYj;nustutvistunaraWilareglubundiW.Rekstrarflaggetur ' hvenrsemergefiWfyrirmlitiltvistunaraWilaogsagtumsvifalaustuppsamningiviWhann  umtvistunefslkrWstfunYj;narhagsmunumfjrfesta.    Rekstrarflagier;heimiltaWtvistaverkefnumYeimmliaWhannteljistraunekki `  lengurrekaverWbrfasj;W. S+!   FjrmlaeftirlitiWskalntafarframsendaupplUsingarumtvistunskv.2.mgr.tillgbrs " yfirvaldsheimarkiverWbrfasj;Ws. #   RWherraseturreglugerWumskilyrWisemYarfaWuppfyllavarWanditvistun,YarmeWal  $ umhlutlgarstWurfyrirtvistun,Yekkingu,reynsluoggetutvistunaraWila,tvistun !W% httueWaeignastUringarsj;Ws,skilvirkteftirlit,hagsmunarekstraogkeWjutvistun,ogenn J""& fremurumhvenrtvistuntelstveraYaWvWtkaWrekstrarflagtelstekkilengurstUraverW #' brfasj;Wi. #( K|    K|F  23.gr.K|FG݌ v%N!* Ќ     KeWjutvistun. A&"+     BtvistunaraWiligeturframselttilYriWjaaWilaverkefnisemtvistaWhefurveriWtilhanshafi  '", rekstrarflagveittsamYykkisittfyrirframogtilkynntumkeWjutvistuninatilFjrmla '#- eftirlitsinsWurenkeWjutvistuninhefst.SkilyrWi1.!4.mgr.22.gr.gildaeinnigumkeWju ( tvistun.    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J""& K|    K|Y  27.gr.K|YY݌ #( Ќ   J    J;Z  Ums;knumstaWfestingu.J;ZeZ݌ $ ) Ќ     Ums;knrekstrarflagsumstaWfestinguverWbrfasj;Wsskalveraskriflegoghenniskulu v%N!* fylgja: A&"+  (00mnopqrstu]A (g00"i0J"  i0J\2g  a  .3  Ԉ0    reglursj;Wsinsskv.32.gr.,i0J\\݌ '", Ќ  "i0J"  i0J]2g  b  .3  Ԉ0    tboWslUsingskv.58.gr.,i0J]]݌'#- Ќ  "i0J"  i0J^2g  c  .3  Ԉ0    lykilupplUsingarsj;Wsinsskv.59.gr.,i0J^^݌( Ќ  "i0J"  i0J_2g  d  .3  Ԉ0    upplUsing&  arumsj;Wstj;ra,ogi0J__݌ Ќ  "i0J"  i0J`2g  e  .3  Ԉ0    aWrarviWe'C`igandiupplUsingar.i0J``݌ Ќ   (00\K|    K|Lb  28.gr.K|Lbsb݌ T, Ќ   J    Jb  VeitingogsynjunstaWfestingar.Jbc݌  Ќ     kvrWunFjrmlaeftirlitsinsumstaWfestingueWasynjunstaWfestingarskaltekinsvo  flj;ttsemauWiWer.kvrWunFjrmlaeftirlitsinsskaltilkynntumskjandaeigisWaren   tveimurmnuWumeftirm;ttkufullngjandiums;knar.  X   SynjunFjrmlaeftirlitsinsums;knumstaWfestinguskalrkstudd. K #  K|    K|We  29& , .gr.K|We~e݌    Ќ   J    Je  AfturkllunstaWfestingar.Jef݌   Ќ     FjrmlaeftirlitiWgeturafturkallaWstaWfestinguverWbrfasj;WsogkrafistYessaWhonum wO  verWislitiWeigieittafeftirtld', euviW: B   (g00"i0J"  i0Jh2g  a  .3  Ԉ0    hafirekstrarflagbrotiWgr;flegaeWatrekaWgegnlgum,stj;rnvaldsfyrirmlumeWa    reglumsj;Wsins,i0Jh>h݌  Ќ  "i0J"  i0Ji2g  b  .3  Ԉ0    uppfylliverWbrfasj;WurekkilengurskilyrWifyrirstaWfestingu,i0Jii݌{  Ќ  "i0J"  i0Jj2g  c  .3  Ԉ0    hafirekstrarflagekkinUttheimildtilstarfsemiverWbrfasj;Wsinnant;lfmnaWafrYv nF aWstaWfestingvarveitt,;tvrttafsalaWslkristaWfestingueWahafisj;WurinnekkiveriW 9 meWstarfsemimeiraensexmnuWisamfellt,eWai0Jjj݌ Ќ  "i0J"  i0Jl2g  d  .3  Ԉ0    hafistaWfestingfengistgrundvellirangraupplUsingaeWaannan;eWlileganhtt.i0Jlm݌ Ќ   (00g (00  AfturkllunstaWfestinguverWbrfasj;Wsskaltilkynntstj;rnrekstrarflagsogrkstudd r skriflega.FjrmlaeftirlitiWskalbirtatilkynninguumafturkllunopinberlega. e=   MarkaWssetjirekstrarflagverWbrfasj;WWrurkiinnanEESskalFjrmlaeftirlitiWtil 0 kynnaafturklluninalgbruyfirvaldiviWkomandirki.  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D$ ( K|    K|x  32.gr.K|x y݌ %!* Ќ   J    Jty  ReglurverWbrfasj;Ws.Jtyy݌ &}"+ Ќ     RekstrarflagskalsetjaverWbrfasj;WireglursemskuluvalltverafjrfestumaWgengi p'H#, legar.RekstrarflagfyrirhndverWbrfasj;Wsskalframfylgjareglumsj;Wsins. ;($-   0reglumsj;WsinsskuluaWlgmarkikomaframupplUsingarum: (  (00n _ikmo(%00"i0J"  i0J|2%  1  .3  Ԉ0    Heitisj;Wsins,kennitluogrekstrarform.i0J||݌ Ќ  "i0J"  i0J}2%  2  .3  Ԉ0    AWumverWbrfasj;WsaWrWa.i0J}}݌ Ќ  "i0J"  i0J~2%  3  .3  Ԉ0    HverterrekstrarflagiW,hvernigskiptverWiumrekstrarflagoghvernighagsmunirhlut a deildarskrteinishafaverWitryggWirviWslkskipti.i0J~~݌T, Ќ  "i0J"  i0J:2%  4  .3  Ԉ0    Hvortsj;Wurinnstarfi;skiptureWaaWgreindumdeildum.i0J:g݌ Ќ  "i0J"  i0J_2%  5  .3  Ԉ0    Fjrfestingarstefnusj;Wsins.i0J_݌ Ќ  "i0J"  i0J_2%  6  .3  Ԉ0    HverervrsluaWili,hvernigskiptverWiumvrsluaWilaoghvernighagsmunirhlut   deildarskrteinishafaverWitryggWirviWslkskipti.i0J_݌ X Ќ  "i0J"  i0J2%  7  .3  Ԉ0    X;knunrekstrarflagsogaWferWirviWtreikningY;knunar,semogkostnaWsemrekstrar K #  flagierheimiltaWkrefjasj;Winnum.i0J݌   Ќ  "i0J"  i0J|2%  8  .3  Ԉ0    HeimildtilmarkaWssetningarsj;Wsins0slandiogWrumrkjuminnanEES.i0J|݌   Ќ  "i0J"  i0J2%  9  .3  Ԉ0    BtgfuhlutdeildarskrteinaoginnlausnYeirra.i0J݌  Ќ  "i0J "  i0JLJ112%  10  .3  Ԉ0    HvernigrWstafaskuliarWieWaWrumhagnaWiafeignumsj;Wsins.i0JLJ݌wO  Ќ  "i0J "  i0J112%  11  .3  Ԉ0    HvernigreiknaskulitvirWihlutdeildarskrteinahvershlutarskv.62.gr.i0J(݌B  Ќ  "i0J "  i0J(112%  12  .3  Ԉ0    HvernigstaWiWskuliaWsamrunasj;WsinsviWaWraverWbrfasj;WieWasamrunadeilda    samasj;Ws.i0J(U݌  Ќ  "i0J "  i0J112%  13  .3  Ԉ0    Hvernigsj;WieWadeilderslitiW.i0J͋݌{  Ќ   (00 _ikmo| hijklmnop(00  BreytingarreglumverWbrfasj;WsWlastgildiaWfenginnistaWfestinguFjrmlaeftir nF litsins.FjrmlaeftirlitinuerheimiltaWfrestagildistkureglnasj;WsinsalltaWYrjmnuWi 9 frstaWfestinguefstWaertil.    Rekstrarflagskaltilkynnaeigendumhlutdeildarskrteinaumsrhverjabreytingureglum  sj;Wsins.FjrmlaeftirlitinuerheimiltaWveitaundanYgufrYeirritilkynningarskyldu. r K|    K|  33.gr.K|#݌ 0 Ќ   J    J  Deildaskipting.J݌  Ќ     HeimilteraWstarfrkjaverWbrfasj;WaWgreindumsj;WsdeildumeftirYvsemfram  kemurreglumsj;Wsins.Hversj;WsdeildskalhafaaWgreindanfjrhaginnanrekstrarflags. i BerYhverdeildbyrgWsnumskuldbindingumenY;beradeildirsj;Wsins;skiptabyrgW \4 sameiginlegumkostnaWiYeirra. ' K|    K|  34.gr.K|#݌  Ќ   J    J  Sj;Wsmyndun.J݌ `  Ќ     EignirmyndastverWbrfasj;WimeWsamningirekstrarflagsviWviWskiptavinsemfelur S+! 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HlutdeildarskrteiniskuluskrWnafneWasafnreikningsamrmiviWlgummarkaWi i fyrirfjrmlagerninga. \4   RekstrarflaggeturhfWaWmleiginnafnifyrirhndeinstakraeigendahlutdeildar ' skrteinatil;gildingarskrteinum.  K|    K|   40.gr.K| 4݌ `  Ќ   J    J  UpplUsingarhlutdeildarskrteini.Jɧ݌ S+! Ќ     0hlutdeildarskrteiniskulua.m.k.eftirtalinatriWikomafram,sbr.Y;3.og4.mgr.39.gr.: "  (00hijklmnop1 _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    Nafnhlutdeildarsj;Ws,rekstrarflagsogvrsluaWila.i0J݌# Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Nafnogkennitalaupphaflegseigandaskrteinis.i0J2݌ $ Ќ  "i0J"  i0J2%  3  .3  Ԉ0    HvernighlutdeildarskrteiniverWiinnleystoghvaWareglurgildiumarWgreiWslur.i0J@݌!W% Ќ  "i0J"  i0JO2%  4  .3  Ԉ0    NafnogkennitalaframsalshafahafiskrteinigengiWkaupumogslumninnlausnar J""& Yess.i0JO|݌#' Ќ   (00_ikmoh hijklmnop(00  HlutdeildarskrteiniskalveradagsettogundirritaWafstj;rnrekstrarflags.Nafnrituninm #( veraprentuWeWasettframannansannanleganhtt. $ )     v%N!* K|    K|  41.&   gr.K|˰݌ ( Ќ   J    JL  Skryfirhlutdeildarskrteini.JLv݌  Ќ       Rekstrarflagskalhaldaskryfirhlutdeildarskrteinishafahlutdeildarsj;Wnum.0skrnni  skulua.m.k.eftirtalinatriWikomafram: a  (00hijklmnop$ _ikmo(%00"i0J"  i0Jֳ2%  1  .3  Ԉ0    '(Nafnogkennitalaeiganda.i0Jֳ݌T, Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Sludagurskrteinis.i0J݌ Ќ  "i0J"  i0JԵ2%  3  .3  Ԉ0    NafnverWskrteinis.i0JԵ݌ Ќ  "i0J"  i0Jɶ2%  4  .3  Ԉ0    Heildarfjlditistandandiskrteina.i0Jɶ݌  Ќ   (00_ikmoU vwxyz{|}~(00  Tilkynnaskaleigendaskiptihlutdeildarskrteinatilrekstrarflags.Slkartilkynningar,  X samtWrumupplUsingumsemberastvarWandieignarhaldskrteinum,skulufrWarinn K #  skrnaogheimildartilkynningargetiW,sbr.Y;3.mgr.39.gr.        42.gr.   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VrsluaWiliskalvaktasj;WstreymiverWbrfasj;WsogtryggjasrstaklegaaWallirfjrmunir `  semfjrfestarinnaafhendivegnakaupahlutdeildarskrteinumsum;tteknirogaWallir S+! fjrmunirverWbrfasj;WssulagWirinnreikningasj;WsinseWareikningarekstrarflagseWa " vrsluaWilafyrirhndsj;Wsins. #   Reikningarskv.1.mgr.skuluverahj:  $  (g00"i0J"  i0J2g  a  .3  Ԉ0    seWlabanka,i0J݌!W% Ќ  "i0J"  i0J~2g  b  .3  Ԉ0    lnastofnunmeWstarfsleyfisamkvmtlgumumfjrmlafyrirtkieWasambrilegri J""& lggjfannarrarkjainnanEES,eWai0J~݌#' Ќ  "i0J"  i0J2g  c  .3  Ԉ0    lnastofnunmeWstarfsleyfirkiutanEESeWasambrilegumaWilasemlUturskilvirkum #( varfrnisreglumogeftirlitisemersambrilegtoghefursmuhrifogslklggjfinnan $ ) EES.i0J݌v%N!* Ќ   (00 <=>?@ABCD(00  UmaWilaskv.2.mgr.skulugildasambrilegarregluroglgumummarkaWifyrirfjr A&"+ mlagerningaogstj;rnvaldsfyrirmlumsettummeWstoWYeimumverndunrttindaviW  '", skiptavinatengslumviWfjrmlagerningaogfjrmunieiguYeirra. '#-   EfreikningurernafnivrsluaWilafyrirhndverWbrfasj;Ws,sbr.1.mgr.,skalekkert ( reiWufvrsluaWilaeWaYeirraaWilasemnefndireru2.mgr.lagtinnslkanreikning.    RWherraseturreglugerWumhlutverkvrsluaWilaogskilyrWifyrirframkvmdverkefna  vrsluaWila. a K|    K|  46& , .gr.K|݌  Ќ     HlutverkvrsluaWilameWtillititileignaverWbrfasj;Ws.      VrsluaWiliskalvarWveitaallafjrmlagerningaverWbrfasj;Ws,bWifjrmlagerninga   semunnteraWskrvrslureikningaogYre', ifanlegafjrmlagerninga,ogtryggjaaWgrein  X inguvarWveislufjrmlagerningasj;WsinsfrWrum.JafnframtskalhanntryggjaaWvrslu K #  reikningarsunafnisj;WsinseWarekstrarflagssj;WsinsfyrirhanshndsvoaWvallts    unntaWauWkennaaWfjrmlagerningarnirtilheyrisj;Wnum.AWgreininginskalverasam    rmiviWlgummarkaWifyrirfjrmlagerninga.     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'",   RWherraseturreglugerWumtvistunverkefnavrsluaWila,m.a.umaWgreiningueigna. '#- ЇK|    K|U+  50.gr.K|U+|+݌ ( Ќ   J    J+  HtternisreglurvrsluaWila.J+,݌  Ќ     RekstrarflagskalekkiveravrsluaWiliverWbrfasj;Wa.    VrsluaWiliskalsinnahlutverkis&  nuafheiWarleika,sanngirni,fagmennskuog;hWiog a eingngustandavrWumhagsmuni'.-verWbrfasj;Wsogeigendahlutdeildarskrteina. T,   VrsluaWilaer;heimiltaWsinnaverkefnumsemkunnaaWvaldahagsmunarekstrum  millihans,verWbrfasj;Ws,eigendahlutdeildarskrteinaeWarekstrarflagsnemavrsluaWili  hafimeWtilhlUWilegumhttiaWskiliWframkvmdogbyrgWvrsluverkefnasinnafrWrum   verkefnumsemkunnaaWvaldahagsmunarekstrumogaWYeirmguleguhagsmunarekstrar  X sugreindirogvaktaWirogfjrfestarupplUstirumY. K #    RWherraseturreglugerWum;hWivrsluaWila.    K|    K|0  51.& , Ԁgr.K|00݌   Ќ   J    JX1  byrgWvrsluaWila.JX11݌ wO  Ќ     VrsluaWiliberbyrgWgagnvartverWbrfasj;WiogeigendumhlutdeildarskrteinaYv B  YegarfjrmlagerningurvrsluhanseWa', 1tvistunaraWilahansglatast.0Yvtilvikiskal    vrsluaWililtaafhendinstWulausrartafarsamskonarfjrmlagerningeWafjrhWsem   samsvararvirWihanstilverWbrfasj;WseWarekstrarflagsfyrirhndsj;Wsins. {    VrsluaWiliberekkibyrgWskv.1.mgr.efhanngetursUntframaWfjrmlagerningur nF hafiglatastvegnautanaWkomandiatvikssemekkiermeWsanngirnihgtaWtlasttilaW 9 vrsluaWilihafigetaWhaftstj;rnogafleiWingaratviksinsvoru;hjkvmilegarY;ttvrslu  aWilihefWigripiWtilYeirrarWstafanasemmeWsanngirnihefWimtttlasttilafhonum.    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B    VerWbrfasj&  ;WurskaltryggjaaWheildarhttaafleiWuviWskiptasj;Wsinssekkiumfram    innravirWisj;' Wsins.TilgrundvallarslkumatiskaltakamiWafverWmtiundirliggjandi   eigna,m;taWilahttu,ytriaWstWumfjrmlamrkuWumogYeimtmasemYaWtekuraW {  fullnusta,selja,gerauppeWalokaviWkomandiafleiWu. nF   VerWbrfasj;Wierheimilt,samrmiviWfjrfestingarstefnusna,aWfjrfestaafleiWum 9 innanYeirratakmarkanasemkveWiWerum67.gr.gegnYvaWhanntryggiaWhtta  vegnaundirliggjandieignafariekkisamanlagtyfirYrtakmarkanirsemkveWiWerum67.  gr.XegarframseljanlegverWbrfeWapeningamarkaWsgerningarfelasrafleiWu,skaltekiW r miWafafleiWunniYegarkrfursamkvmtYessarigreineruuppfylltar. e=   RWherraseturreglugerWumhttustUringuverWbrfasj;Wa,svosemummatrekstrar 0 flagsvirWiafleiWna,umefniogverklagviWtilkynningarskyldutilFjrmlaeftirlitsins  tegundumafleiWna,undirliggjandihttu,magnbundnumtakmrkumogaWferWumsemhafa  veriWvaldartilaWmetahtt&  usemtengistviWskiptummeWafleiWurogumheildarhttu i verWbrfasj;WsvegnaafleiWn' a,ogeinnigumfjrfestingaraWferWirsemheimilteraWnota. \4 K|    K|   67.gr.K|  ݌  Ќ   J    J   HmarkfjrfestingarframseljanlegumverWbrfum,  peningamarkaWsgerningum,innlnumogafleiWum.J < ݌ `  Ќ     VerWbrfasj;Wier;heimiltaWfjrfestameiraen: S+!  (00hijklmnop (g00"i0J"  i0J2g  a  .3  Ԉ0    10%afeignumframseljanlegumverWbrfumogpeningamarkaWsgerningumtgefnum " afsamaaWilaeWai0J݌# Ќ  "i0J"  i0J2g  b  .3  Ԉ0    20%afeignuminnlnumsmulnastofnunar.i0J݌ $ Ќ   (00 (00  M;taWilahttavegnaafleiWnautanskipulegramarkaWamekkiveraumfram: !W%  (00t (g00"i0J"  i0Jr2g  a  .3  Ԉ0    10%afeignumYegarm;taWilierlnastofnunskv.4.tlul.2.mgr.64.gr.semlUtur J""& eftirlitisemFjrmlaeftirlitiWmeturgilt,eWai0Jr݌#' Ќ  "i0J"  i0J2g  b  .3  Ԉ0    5%afeignumYegarm;taWilierannarenlnastofnunskv.aliW,enlUturY;eftirlitisem #( FjrmlaeftirlitiWmeturgilt.i0J'݌$ ) Ќ   (00 (00  FjrfestiverWbrfasj;Wurmeiraen5%framseljanlegumverWbrfumeWapeningamarkaWs v%N!* gerningumtgefnumafsamaaWilaskalsamtalaslkrafjrfestingaekkiveraumfram40%af A&"+ eignum.ViWtreikningsamtluskalekkilitiWtilinnlnahjlnastofnuneWaafleiWnautan  '", skipulegramarkaWaYegarm;taWilierlnastofnunsemlUturvarfrniseftirliti. 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K|    K|J  85.gr.K|Jq݌ {  Ќ   J    Jܹ  KostnaWurviWsamruna.Jܹ݌ nF Ќ     KostnaWurvegnasamruna,svosemlgfrWiYj;nusta,rWgjfeWastj;rnsUslukostnaWur, 9 skalekkifallasamrunasj;Winn,yfirtkusj;WinneWahlutdeildarskrteinishafaYeirrasj;Wa  nemaYeimtilfellumsemrekstrarflaghefurekkiveriWtilnefnt.    K|    K|   86.gr.K| 3݌ e= Ќ   J    J  Gildistakasamruna.JǼ݌ 0 Ќ       SamrunitekurgildiYeimdegisemtilgreindurertilkynningusamrunasj;Wstileigenda  hlutdeildarskrteinaskv.83.gr.Btreikningurskiptihlutfallihlutdeildarskrteinasamruna  sj;Wayfirhlutdeildarskrteiniyfirtkusj;Wsog,efviW,kvrWunumviWeigandiverWmti i hreinnareignarvegnagreiWsluhandbruf,skaleigasrstaWsamatma. \4   Efyfirtkusj;WurermeWstaWfestuhrlandiskal1.mgr.gilda,enefyfirtkusj;Wurer ' meWstaWfestuWrurkiinnanEESYgildalgYessrkis.    Samrunasj;Wurogyfirtkusj;WurskulubirtatilkynninguumfyrirhugaWansamrunaog  gildistkuhansopinberlegaeigisWaren30dgumWureninnlausnarskylduskv.84.gr. `  lUkur.XskaltilkynnaFjrmlaeftirlitinuumgildistkusamrunansoglgbrumyfirvldum S+! heimarkisamrunasj;Wsogyfirtkusj;Ws,efogeftirYvsemviW. "   SamrunisemhefurtekiWgildiskv.1.mgr.verWurekkilUstur;gildur. # K|    K|r  87.gr.K|r݌ !W% Ќ   J    J  hrifsamruna.J.݌ J""& Ќ     SamruniverWbrfasj;Waskv.aogbliW18.tlul.1.mgr.3.gr.skalhafaeftirfarandihrif: #'  (00hijklmnop (g00"i0J"  i0J82g  a  .3  Ԉ0    allareignirogskuldirsamrunasj;Wsflytjastyfirtkusj;WeWa,eftiratvikum,tilvrslu #( fyrirtkisyfirtkusj;Wsins,i0J8e݌$ ) Ќ  "i0J"  i0J2g  b  .3  Ԉ0    eigendurhlutdeildarskrteinasamrunasj;WiverWaeigenduraWhlutdeildarskrteinum v%N!* yfirtkusj;Wiogeiga,eftiratvikum,rttgreiWsluhandbrufsemekkiermeiraen A&"+ 10%afverWmtihreinnareignarhlutdeildarskrteinaYeirrasamrunasj;Wnumogi0J݌ '", Ќ  "i0J"  i0J2g  c  .3  Ԉ0    samrunasj;WirhttaaWveratildaginnsemsamruninnWlastgildi.i0J ݌'#- Ќ   (00 (00  Samruniskv.cliW18.tlul.1.mgr.3.gr.skalhafaeftirfarandihrif: (  (00 (g00"i0J"  i0J2g  a  .3  Ԉ0    hreinareignirsamrunasj;Wsinsflytjastyfirtkusj;WinneWa,eftiratvikum,vrslufyrir  tkiyfirtkusj;Wsins,i0J݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    eigendurhlutdeildarskrteinasamrunasj;WnumverWaeigendurhlutdeildarskrteina a viWtkusj;Wnum,ogi0J(݌T, Ќ  "i0J"  i0Jg2g  c  .3  Ԉ0    samrunasj;WurinnheldurframaWveratilYartilgengiWhefurveriWfrskuldum.i0Jg݌ Ќ   (00  Rekstrarflagyfirtkusj;WsskalstaWfestaskriflegaviWvrsluaWilayfirtkusj;WsinsYegar  yfirfrslueignaogskulda,YarsemviW,erlokiW.Hafiyfirtkusj;Wurekkitilnefntrekstrar   flagskalsj;WurinnsjlfurveitavrsluaWilaskriflegastaWfestinguumyfirfrslueignaog  X skulda. K #    K|    K|  88.& , Ԁgr.K|݌    Ќ   J    J  RWstafanirtilrb;tavegnafjrfestingarheimilda.J݌   Ќ       Farifjrfestingyfirtkusj;Wsframrleyfilegummrkumskv.67.,68.,70.eWa71.gr. wO  vegnasamrunaverWbrfasj;WaskalFjrml', 4aeftirlitinuntafartilkynntumYaWogYegar B  gerWarrWstafanirtilrb;ta.SkallgmltuhmarkinWsWastalagiinnansexmnaWa.    O|    O|  XI.KAFLIO|݌ {  Ќ   N     N  HfuWsj;Wirogfylgisj;Wir.N݌ nF Ќ    K|    K|B  89.gr.K|Bi݌ 9 Ќ   J    J  Almennt.J݌  Ќ     Fylgisj;WurerverWbrfasj;WureWaeinstakardeildirverWbrfasj;Ws,shanndeildaskiptur,  semhefurfengiWheimildFjrmlaeftirlitstilaWfjrfestaa.m.k.85%eignasinnahlut r deildarskrteinumannarsverWbrfasj;Ws,hfuWsj;WseWaeinstakradeildahans,shann e= deildaskiptur,Yrttfyrir1.mgr.71.gr. 0   Fylgisj;WierheimiltaWfjrfestaalltaW15%afeignumsnumeftirfarandi:   (g00"i0J"  i0J82g  a  .3  Ԉ0    innlnumeWaauWseljanlegumeignum,sbr.3.mgr.64.gr.,og/eWai0J8e݌ Ќ  "i0J"  i0J^2g  b  .3  Ԉ0    afleiWumvegnahttuvarnasamrmiviW5.og6.tlul.2.mgr.64.gr.og66.gr.i0J^݌i Ќ   (00  HfuWsj;WurerverWbrfasj;Wur,eWaeinstakardeildirverWbrfasj;Ws,shanndeilda \4 skiptur,semuppfyllireftirfarandiskilyrWi: '  (g00"i0J"  i0Ju2g  a  .3  Ԉ0    hefura.m.k.einnfylgisj;Wh;pieigendahlutdeildarskrteina,i0Ju݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    erekkisjlfurfylgisj;Wur,ogi0J݌ Ќ  "i0J"  i0J2g  c  .3  Ԉ0    erekkieigandihlutdeildarskrteinafylgisj;Ws.i0J݌`  Ќ   (00  Efa.m.k.tveirfylgisj;WireigahlutdeildarskrteinihfuWsj;WihefurhfuWsj;Wurinnval S+! umhvorthannaflarfjrmagnsfrWrumfjrfestumYrttfyrir1.mlsl.25.tlul.1.mgr.3. " gr.ogbliW2.gr. #   EfhfuWsj;Wurafl& a arekkifjrmagnsmeWalalmenningsWruaWildarrkienYvsemhann  $ erstofnsettur,enhefuraWeinseinneWafleirifylgisj;WiYvaWildarrki,erhfuWsj;Wurinn !W% undanYeginnXII.ka'a flaog1.tlul.1.mgr.108.gr. J""&   RWherraerheimiltaWsetjareglugerWumskipanhfuWsj;Waogfylgisj;Wasamkvmt #' Yessumkafla. #( K|    K|  90.gr.K|݌ v%N!* Ќ   J    J=  Ums;knfylgisj;WstilfjrfestingarhfuWsj;Wi.J=g݌ A&"+ Ќ     Fylgisj;WiereinungisheimiltaWfjrfestahfuWsj;WiaWfengnusamYykkiFjrmla  '", eftirlitsins.FjrmlaeftirlitiWskalheimilafjrfestingufylgisj;WshfuWsj;Wieffylgisj;Wur, '#- vrslufyrirtkifylgisj;Ws,endurskoWandifylgisj;WsoghfuWsj;WuruppfyllaskilyrWilaga ( semumYaugilda.    Fylgisj;WurskalleggjaframtilFjrmlaeftirlitsins:   _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    Reglurfylgisj;WsoghfuWsj;Ws.i0J݌a Ќ  "i0J"  i0J2%  2  .3  Ԉ0    BtboWslUsinguoglykilupplUsingarfylgisj;WsoghfuWsj;Ws.i0J݌T, Ќ  "i0J"  i0J2%  3  .3  Ԉ0    Samkomulagmillifylgisj;WsoghfuWsj;WseWa,efviW,samkomulaguminnrireglur.i0J0݌ Ќ  "i0J"  i0JK2%  4  .3  Ԉ0    UpplUsingartilhlutdeildarskrteinishafafylgisj;Ws.i0JKx݌ Ќ  "i0J"  i0Jg2%  5  .3  Ԉ0    Samningmillivrslufyrirtkjafylgisj;WsoghfuWsj;WsumupplUsingaskiptieffylgi   sj;WuroghfuWsj;Wurhafaekkisamavrslufyrirtki.i0Jg݌ X Ќ  "i0J"  i0J2%  6  .3  Ԉ0    SamningmilliendurskoWendafylgisj;WsoghfuWsj;WsumupplUsingaskiptieffylgi K #  sj;WuroghfuWsj;WurhafaekkisamaendurskoWanda.i0J2݌   Ќ   (00_ikmoA hijklmnop(00  FjrmlaeftirlitiWskaltilkynnafylgisj;Wihvortums;knumfjrfestingarhfuWsj;Wis    samYykkteigisWaren15virkumdgumeftirm;ttkufullngjandigagnasamkvmtYessari   grein. wO    EfhfuWsj;WurermeWstaWfestuogstaWfestinguWrurkiinnanEESskalfylgisj;Wur B  leggjaframyfirlUsingulgbrsyfirvaldshfuWsj;WsinsumaWhannhafistaWfestingusem    verWbrfasj;WureWadeildverWbrfasj;WsYvrkioguppfylliskilyrWi3.mgr.89.gr.   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J""&   K|    K|  92.gr.K|݌ #( Ќ   J    Jm  Flagsslit,samrunieWaskiptinghfuWsj;Ws.Jm݌ $ ) Ќ       EfhfuWsj;WierslitiWskaleinnigsltafylgisj;WinemaFjrmlaeftirlitiWsamYykki: v%N!*  (00hijklmnop) (g00"i0J"  i0J2g  a  .3  Ԉ0    fjrfestingusemnemurminnst85%afeignumfylgisj;Wshlutdeildarskrteinumannars A&"+  hfuWsj;Ws,eWai0J݌ '", Ќ  "i0J"  i0JH2g  b  .3  Ԉ0    breytingureglumsj;WseWastofns&   amningitilYessaWgerafylgisj;WikleiftaWbreytast ( verWbrfasj;Wsemerek'(kifylgisj;Wur.i0JHu݌ Ќ   (00U (00  FlagsslithfuWsj;WsskulueigasrstaWfyrstalagiYremurmnuWumeftiraWallir  eigendurhlutdeildarskrteinaoglgbryfirvldfylgisj;WshafaveriWupplUstumbindandi a kvrWunumflagsslit. T,   EfhfuWsj;WurrennursamanviWannanverWbrfasj;W,eWaerskiptupptvoeWafleiri  verWbrfasj;Wi,skalfylgisj;WislitiWnemaFjrmlaeftirlitiWveitifylgisj;WileyfitilaW:   (00 (g00"i0J"  i0Jp 2g  a  .3  Ԉ0    starfaframsemfylgisj;WurhfuWsj;WsinseWaannarsverWbrfasj;WssemverWurtilviW   samrunaeWaskiptinguhfuWsj;Wsins,i0Jp  ݌ X Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    fjrfestaa.m.k.85%afeignumsnumhlutdeildarskrteinumannarshfuWsj;Wssem K #  ekkihefurorWiWtilviWsamrunanneWaskiptinguna,eWai0J 7 ݌   Ќ  "i0J"  i0J2g  c  .3  Ԉ0    breytar&  eglumsj;WsinseWastofnsamningitilYessaWbreytahonumverWbrfasj;Wsem    ekkier' =fylgisj;Wur.i0J݌  Ќ   (00  (00  EnginnsamrunieWaskiptinghfuWsj;WsskalWlastgildinemahfuWsj;Wurhafiafhent wO  upplUsingartilallraeigendahlutdeildarskrteinaumfyrirhugaWansamrunaskv.83.gr.og B  lgbrrayfirvaldaeigisWaren60dgumfyrirtlaWangildistkudagsamrunans.      HafiFjrmlaeftirlitiWeWalgbryfirvldheimarkisfylgisj;WsinsekkiveittsamYykki   skv.aliW3.mgr.skalhfuWsj;Wurgerafylgisj;WikleiftaWendurkaupaeWainnleysallhlut {  deildarskrteinihfuWsj;WnumWurensamrunieWaskiptinghfuWsj;Wsinstekurgildi. nF   RWherraerheimiltaWsetjareglugerWumnauWsynlegtsamYykkiYeimtilvikumYegar 9 tilflagsslita,samrunaeWaskiptingarhfuWsj;Wskemur.  K|    K|*  93.gr.K|*Q݌ r Ќ   J    J  SamkomulagumupplUsingaskiptimillivrsluaWila.J݌ e= Ќ     EfhfuWsj;Wurogfylgisj;WurhafamismunandivrsluaWilaskulusj;WirnirkrefjastYess 0 aWvrsluaWilarbeggjagerisamkomulagumupplUsingaskiptitilYessaWtryggjaaWbWir  vrsluaWilarniruppfylliskyldursnar,sbr.90.gr.    Fylgisj;WurskalekkifjrfestahlutdeildarskrteinumhfuWsj;Wsfyrrensamkomulagskv. i 1.mgr.hefurtekiWgildi. \4   Fylgisj;WureWa,eftiratvikum,rekstrarflagfylgisj;WsskalveitavrsluaWilafylgisj;Ws ' YrupplUsingarumhfuWsj;WsemkrafistertilYessaWvrsluaWilifylgisj;Wsgetiuppfyllt  skyldursnar.    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B  J    J_>  Brb;takrafavegnabrots.J_>>݌    Ќ       Komilj;saWkvWumlagaYessaraeWastj;rnvaldsfyrirmlasettrameWstoWYeims   ekkifylgtskalFjrmlaeftirlitiWkrefjastYessaWrsbttinnanhfilegsfrests. {    115.gr. 9 J    JJ@  Stj;rnvaldssektir.JJ@t@݌  Ќ       FjrmlaeftirlitiWgeturlagtstj;rnvaldssektirhvernYannlgaWilaeWaeinstaklingsem  brUturgegneftirtldumkvWumlagaYessaraogreglnasettragrundvelliYeirra: r ! ! _ikmo(%00"i0J"  i0JB2%  1  .3  Ԉ0    2.mgr.4.gr.umtilkynningarskyldutilFjrmlaeftirlitsinsumskortskilyrWumfyrir e= starfsleyfi.i0JBB݌0 Ќ  "i0J"  i0JC2%  2  .3  Ԉ0    3.mgr.4.gr.umeinkarttheitinurekstrarflagverWbrfasj;Wa.i0JCD݌ Ќ  "i0J"  i0JE2%  3  .3  Ԉ0    1.mgr.5.gr.umstarfsemiutanstarfsheimilda.i0JEHE݌ Ќ  "i0J"  i0J(F2%  4  .3  Ԉ0    5.mgr.5.gr.umnUtingusameiginlegumatkvWisrtti.i0J(FUF݌i Ќ  "i0J"  i0JCG2%  5  .3  Ԉ0    6.mgr.5.gr.umfjrfestingufyrirhndviWskiptavinarnfyrirframsamYykkis.i0JCGpG݌\4 Ќ  "i0J"  i0JwH2%  6  .3  Ԉ0    1.mgr.6.gr.umupplUsingarmeWums;knumstarfsleyfi.i0JwHH݌' Ќ  "i0J"  i0JI2%  7  .3  Ԉ0    2.mgr.6.gr.umtilkynningarskyldutilFjrmlaeftirlitsinsumbreyttarupplUsingar.i0JII݌ Ќ  "i0J"  i0JJ2%  8  .3  Ԉ0    8.gr.umtakmrkunstarfsemirekstrarflags.i0JJJ݌ Ќ  "i0J"  i0JK2%  9  .3  Ԉ0    2.mgr.11.gr.umhfisj;Wstj;ra.i0JKL݌`  Ќ  "i0J "  i0JL112%  10  .3  Ԉ0    3.mgr.11.gr.umtilkynningarskyldutilFjrmlaeftirlitsinsumskipanogbreytingar S+! 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Ќ  "i0J3"  i0J{112%  52  .3  Ԉ0    1.mgr.76.gr.umtilkynningarskyldutilFjrmlaeftirlitsinsogrWstafanirtilrb;ta.i0J{{݌" Ќ  "i0J4"  i0J|112%  53  .3  Ԉ0    83.gr.umupplUsingartilhlutdeildarskrteinishafa.i0J||݌# Ќ  "i0J5"  i0J}112%  54  .3  Ԉ0    1.og2.mgr.89.gr.umfjrfestingarheimildirfylgisj;Ws.i0J} ~݌ $ Ќ  "i0J6"  i0J~112%  55  .3  Ԉ0    95.gr.umtboWslUsingufylgisj;WsogaWraupplUsingagjf.i0J~,݌!W% Ќ  "i0J7"  i0J*112%  56  .3  Ԉ0    96.gr.umupplUsingagjffylgisj;Wstilhlutdeildarskrteinishafa.i0J*W݌J""& Ќ  "i0J8"  i0JT112%  57  .3  Ԉ0    100.gr.ummarkaWssetninguslenskraverWbrfasj;WaWrumrkjuminnanEES.i0JT݌#' Ќ  "i0J9"  i0J112%  58  .3  Ԉ0    102.gr.umupplUsingagjfverWbrfasj;WasemmarkaWssettireruWrumrkjuminnan #( EEStilfjrfesta.i0J݌$ ) Ќ  "i0J:"  i0J112%  59  .3  Ԉ0    103.gr.ummarkaWssetninguhrlandi&  verWbrfasj;WummeWstaWfestuogstaWfest v%N!* inguWrurkiinnanEES.'v%„i0J'݌A&"+ Ќ  "i0J;"  i0J112%  60  .3  Ԉ0    104.gr.umuN  pplUsingagjfverWbrfasj;WameWstaWfestuogstaWfestinguinnanEEStil  '", fjrfestahrlandi.i0J݌'#- Ќ  "i0J<"  N;  i0J(112%  61  .3  Ԉ0    105.gr.umskilyrWiYessaWrekstrarflagmeWstaWfestuhrlandisheimiltaWveita ( Yj;nustuWrumrkjuminnanEES.i0J(݌ Ќ  "i0J="  i0J112%  62  .3  Ԉ0    106.gr.umstarfsemirekstrarflagshrlandisemhefurstarfsleyfiogstaWfestuWru  rkiinnanEES.i0J݌a Ќ  "i0J>"  i0JF112%  63  .3  Ԉ0    1.mgr.112.gr.umskyldutilaWhafaferlasemuppfyllaskilyrWikvWisins.i0JFs݌T, Ќ  "i0J?"  i0J{112%  64  .3  Ԉ0    1.mgr.113.gr.umYagnarskylduvegnatilkynningarumbrotstarfsemi.i0J{݌ Ќ  "i0J@"  i0J112%  65  .3  Ԉ0    121.gr.umstt.i0Jь݌ Ќ   (g00A_ikmoB  SektirsemlagWarerueinstaklingagetanumiWfr100Ys.kr.til800.millj.kr.Sektir   semlagWarerulgaWilagetanumiWfr500Ys.kr.til800millj.kr.eWaalltaW10%af  X heildarveltusamkvmtsWastasamYykktarsreikningilgaWilanseWa10%afsWastasam K #  YykktasamstWureikningieflgaWilierhlutiafsamstWu.      Xrttfyrir2.mgr.erheimiltaWkvarWaeinstaklingieWalgaWila,sembrUturgegnlgum    YessumeWastj;rnvaldsfyrirmlumsettumgrundvelliYeirra,stj;rnvaldssektalltaWtvfaldri   YeirrifjrhWsemnemurfjrhagslegumvinningiafbroti. wO    kvarWanirFjrmlaeftirlitsinsumstj;rnvaldssektireruaWfararhfar.Sektirrennarkis B  sj;WaWfrdregnumkostnaWiviWinnheimtuna.Sustj;rnvaldssektirekkigreiddarinnanmn    aWarfrkvrWunFjrmlaeftirlitsinsskalgreiWadrttarvextiaffjrhWsektarinnar.Um   kvrWunogtreikningdrttarvaxtafereftirlgumumvextiogverWtryggingu. {    116.gr. 9 J    Jz  AfturkllunstarfsleyfiseWastaWfestingar.Jz݌  Ќ       FjrmlaeftirlitiWgeturafturkallaW,tmabundiWeWavaranlega,starfsleyfirekstrarflags,  staWfestinguverWbrfasj;WseWaheimildvrsluaWilavegnagr;fraeWatrekaWrabrotalgum r Yessum. e=   117.gr.  J    J  BannviWstj;rnunarstrfum.Jѕ݌  Ќ       Brj;tieinstaklingurgegnkvWumlagaYessarageturFjrmlaeftirlitiWbannaWhonum i tmabundiWeWavaranlega,subrothansgr;fogtrekuW,aWsitjastj;rneWagegnastj;rn \4 unarstrfumhjrekstrarflagi. '   118.gr.  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T,     FjrmlaeftirlitiWskalntafarbirtavefsnumsrhverjaniWurstWuumbeitingustj;rn  sUsluviWurlagaogannarrarWstafanavegnabrotakvWumlaganna,kjlfartilkynningar  tilhinsbrotlegau&  mkvrWunFjrmlaeftirlitsins.NiWurstaWasemerbirtskalaWlgmarki   innihaldaupplUsi' ngarumtegundogeWlibrotsognafnhinsbrotlega.  X   TeljiFjrmlaeftirlitiWaWopinberbirtingnafnihinsbrotlega,annarralgaWilaeWaein K #  staklingasemkemurframniWurstWuFjrmlaeftirlitsinssamrmistekkimeWalh;fsreglu    stj;rnsUslurttareWaaWbirtinggetistofnaWstWugleikafjrmlamarkaWahttueWaskaWaW    yfirstandandiranns;kngeturFjrmlaeftirlitiW:   / / (g00"i0J"  i0J%2g  a  .3  Ԉ0    frestaWbirtinguniWurstWunnarYartilstWurfyriraWbirtahanaekkieruekkilengur wO  tilstaWar,eWai0J%R݌B  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    birtniWurstWunYessaWnafngreinahinnbrotlegaeWaaWralgaWilaeWaeinstaklinga    semkomaframkvrWunFjrmlaeftirlitsins.i0Jê݌  Ќ   (g00 (00  FjrmlaeftirlitiWgeturkveWiWaWbirtaekkiniWurstWuefeftirlitiWteluraWbirtingskv. {  2.mgr.getistofnaWstWugleikafjrmlamarkaWahttu,skaWaWyfirstandandiranns;kneWa nF efhnsamrmistekkimeWalh;fsreglustj;rnsUslurttar. 9   0tilvikinafnlausrarbirtingarniWurstWuskv.bliW2.mgr.erFjrmlaeftirlitinuheimilt  aWbirtanafnviWkomandiYegarstWurfyrirnafnleyndeigaekkilengurviW.    FjrmlaeftirlitiWskalbirtaupplUsingarvefsnumefhfWaWermlfyrird;mst;lumtil r ;gildingarkvrWunYessumbeitinguviWurlagavegnabrota.FjrmlaeftirlitiWskalenn e= fremurbirtaupplUsingarumlyktirmlsinshverjud;mstigi.AfturkalliFjrmlaeftirlitiW 0 kvrWunsnaumbeitinguviWurlagaskalstofnuninupplUsaumYaWvefsnum.    NiWurstWurumbeitingustj;rnsUsluviWurlagavegnabrotakvWumlagannaskulubirtar  vefFjrmlaeftirlitsinsaWlgmarkifimmr.Pers;nuupplUsingarsemkomaframniWur i stWunumskuluekkibirtarlengurenmlefnalegarstWurkallasamrmiviWlgumper \4 s;nuverndogvinnslupers;nuupplUsinga. '   FjrmlaeftirlitiWskalbirtavefsnumYstefnusemeftirlitiWfylgirviWframkvmdbirt  ingarsamkvmtYessarigrein.    120.gr. S+! TilkynningarFjrmlaeftirlitsinstilESMA. "   0  FjrmlaeftirlitiWskaltilkynnaESMA:#  (g00! ! (g00"i0J"  i0J2g  a  .3  Ԉ0    umllveittstarfsleyfiskv.4.gr.,i0J;݌ $ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    rlegaumeftirlitsaWgerWirogviWurlgsembeitthefurveriWvegnabrotakvWumlaga !W% Yessara,i0J<݌J""& Ќ  "i0J"  i0Jr2g  c  .3  Ԉ0    umkvarWanirumviWurlgeWaeftirlitsaWgerWirvegnabrotalgumYessumeWastj;rn #' valdsfyrirmlumsemYeimbyggjast,sbr.119.gr.,entilkynninginskalfarafram #( samtmisbirtinguskv.119.gr.,i0Jr݌$ ) Ќ  "i0J"  i0J\2g  d  .3  Ԉ0    umllstj;rnsUsluviWurlgsembeitterenekkibirtarupplUsingarumsamrmiviW119. v%N!* gr.,Y.m.t.upplUsingarummlsmeWferWd;mst;lahvaWslkarkvarWanirvarWarog A&"+  niWurstWuslkrad;msmla,semogumYaurefsiviWurlgsemlgWeru,i0J\݌ '", Ќ  "i0J"  i0J2g  e  .3  Ԉ0    umflokkaskuldabrfaogheimilatgefe&   ndurskuldabrfa,sbr.5.mgr.67.gr.,aukupp ( lUsingaumtryggingarsemsettareru,og'(ii0Jּ݌ Ќ  "i0J"  i0JE2g  f  .3  Ԉ0    umfjldaogtegundirtilvikaYarsemsynjaWerumheimildtilaWstofnatibskv.105.  gr.,tilaWrekaverWbrfasj;WhrlandiYarsemrekstrarflagiWermeWstaWfestuWru a rkiinnanEES,sbr.107.gr.,ogumallarrWstafanirsemgripiWertilskv.5.mgr.110. T, gr.i0JEr݌ Ќ   (g00  FjrmlaeftirlitiWskaleinnigsendatilkynningarskv.eogfliW1.mgr.tilEftirlitsstofn  unarEFTA.     121.gr. K #  Stt.        HafiaWiligerstbrotlegurviWkvWilagaYessaraeWakvarWanirFjrmlaeftirlitsins    grundvelliYeirraerFjrmlaeftirlitinuheimiltaWljkamlinumeWsttmeWsamYykkimls   aWilaendasekkiumaWrWameirihttarbrotsemrefsiviWurlgliggjaviW.Stterbindandi wO  fyrirmlsaWilaYegarhannhefursamYykktogstaWfestefnihennarmeWundirskriftsinni. B    122.gr.   Saknmi. {      Stj;rnsUsluviWurlgumsamkvmtYessumkaflaverWurbeitt;hWYvhvortlgbroteru nF framinafsetningieWagleysi. 9   123.gr.  RtturgrunaWsmanns. r     0mlisembeinistaWeinstaklingioglokiWgeturmeWlagningustj;rnvaldssektaeWakru e= tillgregluhefureinstaklingur,semrkstuddurgrunurleikuraWhafigerstsekurumlg 0 brot,rtttilaWneitaaWsvaraspurningumeWaafhendaggneWamuninemahgtsaWti  lokaaWYaWgetihaftYUWingufyrirkvrWunumbrothans.FjrmlaeftirlitiWskalleiWbeina  hinumgrunaWaumYennanrtt. i   124.gr. ' FresturtilaWleggjastj;rnsUsluviWurlg.      HeimildFjrmlaeftirlitsinstilaWleggjastj;rnsUsluviWurlgsamkvmtlgumYessum  fellurniWurYegarfimmreruliWinfrYvaWhttsemilauk. `    Fresturskv.1.mgr.rofnarYegarFjrmlaeftirlitiWtilkynniraWilaumupphafranns;knar S+! meintubroti.RoffrestshefurrttarhrifgagnvartllumsemstaWiWhafaaWbroti. "   125.gr.  $ RefsingviWbroti. !W%     XaWvarWarsektumeWafangelsialltaWtveimurrum,liggiYyngrirefsingekkiviWbroti J""& samkvmtWrumlgum,aWbrj;tagegneftirfarandikvWumlagaYessaraogstj;rnvalds #' fyrirmlasemsetterugrundvelliYeirra: #( ! ! _ikmo(%00"i0J"    i0J2%  1  .3  Ԉ0    1.mgr.5.gr.umstarfsemiutanstarfsheimilda.i0J݌$ ) Ќ  "i0J"  i0J2%  2  .3  Ԉ0    21.gr.umverWmat.i0J݌v%N!* Ќ  "i0J"  i0J2%  3  .3  Ԉ0    2.mgr.26.gr.ummarkaWssetninguverWbrfasj;WseWaUCITSsj;WsnstaWfestingar A&"+ viWkomandilgbrsyfirvalds.i0J݌ '", Ќ  "i0J"  i0JA2%  4  .3  Ԉ0    43.gr.umskipanvrsluaWila.i0JAn݌'#- Ќ  "i0J"  i0J>2%  5  .3  Ԉ0    45.!47.gr.umhlutverkvrsluaWila.i0J>k݌( Ќ  "i0J"  i0JD2%  6  .3  Ԉ0    54.gr.umrsreikninga.i0JDq݌ Ќ  "i0J"  i0J82%  7  .3  Ԉ0    56.!59.gr.umupplUsingagjftilfjrfesta.i0J8e݌ Ќ  "i0J"  i0JF2%  8  .3  Ԉ0    64.!76.gr.umfjrfestingarheimildirverWbrfasj;Wa.i0JFs݌a Ќ  "i0J"  i0Jc2%  9  .3  Ԉ0    89.gr.umfjrfestingarheimildirfylgisj;Ws.i0Jc݌T, Ќ  "i0J "  i0Jr112%  10  .3  Ԉ0    96.gr.umupplUsingagjffylgisj;Wstilhlutdeildarskrteinishafa.i0Jr݌ Ќ   (g00 _ikmo: @ABCDEFGH(00    BrotgegnlgumYessumervarWasektumeWafangelsivarWarefsinguhvortsemYaueru  framinafsetningieWagleysi.     HeimilteraWgeraup&  ptkanmeWd;mibeinaneWa;beinanhagnaWsemhlotisthefuraf  X brotigegnkvWumlag' aYessaraervarWasektumeWafangelsi. K #    TilrauntilbrotseWahlutdeildbrotumsamkvmtlgumYessumerrefsiverWeftirYvsem    segiralmennumhegningarlgum.      GeramlgaWilasektfyrirbrotlgumYessumogreglumsettumgrundvelliYeirra   ;hWYvhvortskverWisnnuWtiltekinnfyrirsvarsmannlgaWilans,starfsmannhanseWa wO  annanaWilasemstarfarhansvegum.HafifyrirsvarsmaWurlgaWilans,starfsmaWurhanseWa B  annarhansvegummeWsaknmumhttibrotiWgegnlgumYessumeWareglumsettum    grundvelliYeirrastarfsemilgaWilansmgerahonumrefsingu,aukYessaWgeralgaWil   anumsekt. {    126.gr. 9 Kratillgreglu.      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'   MeWkruFjrmlaeftirlitsinsskulufylgjaafritYeirragagnasemgrunurumbroter  studdurviW.kvWiIV.!VII.kaflastj;rnsUslulaga,nr.37/1993,gildaekkiumkvrWun  FjrmlaeftirlitsinsumaWkramltillgreglu. `    FjrmlaeftirlitinuerheimiltaWltalgregluogkruvalditupplUsingarogggnsem S+! stofnuninhefuraflaWogtengjastYeimbrotumsemtilgreinderu2.mgr.Fjrmlaeftirlitinu " erheimiltaWtakaYttaWgerWumlgreglusemvarWaranns;knYeirrabrotasemtilgreinderu # 2.mgr.  $   LgregluogkruvaldierheimiltaWltaFjrmlaeftirlitinutupplUsingarogggnsem !W% YauhafaaflaWogtengjastYeimbrotumsemtilgreinderu2.mgr.,bWitileiginnotaeWa J""& fyrirnnurlgbryfirvldogEftirlitsstofnunEFTAtilaWgetauppfylltskuldbindingarum #' samstarfYessarastj;rnvalda.LgregluerheimiltaWtakaYttaWgerWumFjrmlaeftirlitsins #( semvarWaranns;knYeirrabrotasemtilgreinderu2.mgr. $ )   TeljikrandiaWekkisuefnitilmlshfWunarvegnameintrarrefsiverWrarhttsemisem v%N!* jafnframtvarWarstj;rnsUsluviWurlgumgeturhannsenteWaendursentmliWtilFjrmlaeftir A&"+ litsinstilmeWferWarogkvrWunar.  '",  '#- N     N  C.Samstarflgbrr&  ayfirvaldainnanEES.N݌ ( Ќ    K|    K|  127.gr.K|݌  Ќ   J    J  SamstarfviWlgbryfirvldinnanEES.JF݌  Ќ     FjrmlaeftirlitinuerheimiltaWleitaaWstoWarogsamstarfsviWlgbryfirvldannarra e rkjainnanEESefnauWsynlegtertilYessaWFjr'(mlaeftirlitinusunntaWsinnaskyldum X0 snumviWframkvmdeftirlits.FjrmlaeftirlitinuereinnigheimiltaWleitasamstarfsviWlg # bryfirvldtilaWauWveldainnheimtustj;rnvaldssektagrundvellilagaYessara.    Fjrmla&  eftirlitiWskaleigasamstarfviWlgbryfirvldannarrarkjainnanEESogviW   Eftirlitsstof' nunEFTAogESMAsYaWnauWsynlegttilYessaWallarframangreindarstofnanir  \ getisinntskyldumsnumviWframkvmdeftirlits.ViWbeitinguheimildasamkvmthluta O '  YessakaflaskalFjrmlaeftirlitiWleitastviWaWeiganiWsamstarfviWnnurlgbryfirvld    tilaWtryggjaaWheimildirnarskiliYeimrangrisemstefnteraWmeWlgumYessum.      FjrmlaeftirlitinuberaWafhendaupplUsingarogggnntafartillgbrrayfirvalda   annarrarkjainnanEES,EftirlitsstofnunarEFTAogESMAsemnauWsynlegarerufyrirYr {S  stofnanirtilaWsinnaskyldumsnumsamkvmtkvWumtilskipunarEvr;puYingsinsog F  rWsins2009/65/EB.     XarsemrekstrarflagstarfarfleirieneinurkiinnanEESskululgbryfirvldallraviW   komandirkjaeigannusamstarfi.AWframkominnibeiWniYarumskuluYausjhvertWru   fyrirllumYeimupplUsingumsemvarWareksturogeignarhaldrekstrarflagssemerulklegar rJ tilaWeinfaldaeftirlitYeirrameWviWkomandirekstrarflagi.SrstaklegaskalFjrmlaeftirlitiW = YegarumeraWrWarekstrarflagmeWstarfsleyfihrlandieigasamstarftilaWtryggjaaW  lgbryfirvldgistirkigetisafnaWupplUsingumvegnaeftirlitsYessmeWYvrekstrarflagi.    XegarrekstrarflagermeWstarfsleyfihrlandiskalFjrmlaeftirlitiWntafartilkynna v lgbrumyfirvldumheimarkiverWbrfasj;WsverWiFjrmlaeftirlitiWvartviWvandkvWi iA hjrekstrarflaginusemgetahaftveigamikilhrifgetuYesstilaWsinnaskyldumsnumaW 4  YvervarWarverWbrfasj;WinneWahverskonarbrotgegnII.ogIII.kafla.    XegarverWbrfasj;WurermeWstaWfestinguogstaWfestuhrlandiogFjrmlaeftirlitiW  hefurorWiWvartviWvandkvWihjsj;Wnum,semgtuhaftveigamikilhrifgeturekstrar m flagssj;WsinstilaWsinnaskyldumsnumeWauppfyllakrfurtilskipunarinnar,semfalla `8 undirbyrgWarsviWFjrmlaeftirlitsins,skaleftirlitiWntafartilkynnalgbrumyfirvldum + heimarkirekstrarflagsYarum.    LgbruyfirvaldiheimarkisrekstrarflagssemveitirYj;nustuhrlandigegnumtib  erheimilt,aWundangenginnitilkynningutilFjrmlaeftirlitsins,aWframkvma,sjlfteWa d  umboWsmaWurafYesshlfu,vettvangsathuguntilaWsannreynaYrupplUsingarsemveittar W/! eruskv.4.!6.mgr.HefurYessiheimildekkihrifrttFjrmlaeftirlitsinstilaWframkvma "" vettvangsathuganirhjtibumrekstrarflagahrlandisemhafastaWfestuWrurkiinnan # EESvegnaeftirlitssamkvmtlgumYessum.  $   HafiFjrmlaeftirlitiWgildastWutilaWtlaaWrekstrarflagsemekkifellurundireftirlit ![% YesshafisUntafsrhttsemisemfergegnkvWumtilskipunarEvr;puYingsinsogrWsins N"&& 2009/65/EBWrurkiEESskalYaWtilkynnalgbrumyfirvldumviWkomandirkiYar #' um.TakiFjrmlaeftirlitiWviWslkritilkynninguvegnarekstrarflagsmeWstaWfestuhr #( landiskalYaWgrpatilviWeigandiaWgerWaogtilkynnaYvlgbrayfirvaldiannarsrkis $ ) innanEESsemsenditilkynningunaumniWurstWuraWgerWaog,eftirYvsemunnter,um z%R!* mikilvgaYttiframvindumlsins. E&"+   RWherraerheimiltaWsetjareglugerWumupplUsingaskiptimillilgbrrayfirvaldaog '", milliFjrmlaeftirlitsinsogESMA. '#- Ї  128.gr. ( SamstarfviWeftirlit.      FjrmlaeftirlitiWskal,beristbeiWniumaWstoWviWvettvangsathuguneWaranns;knfrlg  bruyfirvaldiWrurkiinnanEES: a  (g00@ABCDEFGH ! !"i0J"  i0J2g  a  .3  Ԉ0    framkvmavettvangsathuguneWaranns;kn,i0J݌T, Ќ  "i0J"  i0J2g  b  .3  Ԉ0    hei&  milaviWkomandilgbruyfirvaldiaWframkvmavettvangsathuguneWaranns;kn  eW'yai0J ݌ Ќ  "i0J"  i0JO2g  c  .3  Ԉ0    heimilaendurskoWendumeWaWrumsrfrWingumaWframkvmavettvangsathuguneWa   ranns;kn.i0JO|݌ X Ќ    FramkvmiFjrmlaeftirlitiWvettvangsathuguneWaranns;knhrlandi,sbr.aliW1. K #  mgr.,geturviWkomandilgbrtyfirvald;skaWeftirYtttkustarfsmannaYessYeimaW    gerWum.FjrmlaeftirlitiWhefureftirsemWuryfirumsj;nmeWogberbyrgWaWgerWunum.    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EESnefndarinnarnr.120/2010sembirtvar3.mars2011.i0Jω݌" Ќ  "i0J"  i0JF2%  3  .3  Ԉ0    TilskipunEvr;puYingsinsogrWsins2013/14/ESBfr21.ma2013umbreytingu # tilskipun2003/41/EBumstarfsemiogeftirlitmeWstofnunumsemsjumstarfstengdan  $ lfeyri,tilskipun2009/65/EBumsamrmingulgumogstj;rnsUslufyrirmlumum !W% verWbrfasj;Wi(UCITS)ogtilskipunnr.2011/61/ESBumrekstraraWilasrhfWrasj;Wa J""& aWYvervarWaroftraustlnshfismt,einsoghnvartekinuppsamninginnumEvr #' ;pskaefnahagssvWiWmeWkvrWunsameiginleguEESnefndarinnarnr.20/2018sem #( birtvar12.desember2019.i0JFs݌$ ) Ќ  "i0J"  i0J2%  4  .3  Ԉ0    TilskipunEvr;puYingsinsogrWsins2014/91/ESBfr23.jl2014umbreytingutil v%N!* skipun2009/65/EBumsamrmingulgumogstj;rnsUslufyrirmlumumverWbrfa A&"+  sj;Wi(UCITS)aWYvervarWarstrfvrsluaWila,starfskjarastefnuogviWurlg,einsog  '", hnvartek&   inuppsamninginnumEvr;pskaefnahagssvWiWmeWkvrWunsameigin ( leguEESn'(efndarinnarnr.20/2018sembirtvar12.desember2019.i0J݌ Ќ  "i0J"  i0J2%  5  .3  Ԉ0    TilskipunEvr;puYingsinsogrWsins2010/78/ESBfr24.n;vember2010umbreytingu  tilskipunum98/26/EB,2002/87/EB,2003/6/EB,2003/41/EB,2003/71/EB,2004/39/ a EB,2004/109/EB,2005/60/EB,2006/48/EB,2006/49/EBog2009/65/EBaWYver T, varWarvaldsviWEvr;pskueftirlitsstofnunarinnar(Evr;pskabankaeftirlitsstofnunin),Evr  ;pskueftirlitsstofnunarinnar(Evr;pskavtryggingaoglfeyrissj;Waeftirlitsstofnunin)  ogEvr;pskueftirlitsstofnunarinnar(Evr;pskaverWbrfamarkaWseftirlitsstofnunin),eins   oghnvartek&  inuppsamninginnumEvr;pskaefnahagssvWiWmeWkvrWunsam  X eiginleguEES' bԄnefndarinnarnr.92/2018sembirtvar15.okt;ber2020.i0J<݌K #  Ќ   (g00_ikmo$  136.gr.    Gildistaka.       LgYessiWlastgildi1.september2021.ViWgildistkulagaYessarafallargildilgum wO  verWbrfasj;Wi,nr.128/2011. B    FlgsemviWgildistkulagaYessarahafastarfsleyfiogstarfsheimildirsemrekstrarflg    verWbrfasj;Wagrundvellilagaumfjrmlafyrirtkiskuluteljasthafastarfsleyfiogsam   brilegarstarfsheimildirsemrekstrarflgverWbrfasj;WagrundvelliYessaralaga. {    Xrttfyrir1.mgr.skulurekstrarflagverWbrfasj;WaogvrsluaWilarsj;Wannauppfylla nF krfur2.mgr.15.gr.umstj;rnarmenneigisWaren1.jn2022. 9   137.gr.  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