WPCmH ]' r1.!T^;{wQ [X1b1w$ V_Oq OLd9N~4np@/5'#r\"!Nlz^um QT^c%5qa#*o$пnhzoc] 4l=\T_ClAЀn}2yV wc^jiitd % J:o* oLb ,e33CX6 "ܽ i+Sa\ {mR'VD'A^{bVPTU;Y#/p8Zxzn/T(gQe<+Qx47DA*9ɦmwN1gTU uW qGD[Ԓ2|NECM6B="Dw^ 4Z& 0( B- 0; 0D 0U  0u 0^ 0)! 0! 0" 0f# $ 0$ 0% 02& 0& 0' 0{( 04) 0) 0* 0;+ 0+ 0w, 0 - 0- 0. 0\/ 0 0 00 0Z1 01 02 0< 3 3(\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3\3N44444 144 05555 0*8*8 0=;=; 0u\>\> 0w>> 0H?H? 0?? 1u@@@@ BAAAA$? Ҁ8_ z,kaflikafli  6III  .6ۀKAFLI     kaflanumerLevel 1Level 2Level 3Level 4Level 5F 7 #,greingreinarnCmer  83  .8ۀgr.  greinLevel 1Level 2Level 3Level 4Level 5X[ |0greinmfgrein meW fyrirs?gn  84  .8ۀgr.    %]!,..,XXXXTRW6&A4X3' Letter 6&A43'LetterT ? XX0?vvbX0#ggdd  8dd8ISUS,.     ^^`   _ >?  _ikmo(%03q 93144.lggjafarYing2014!2015. ( Xingskjal1398"785.ml.     C @ Frumvarptillaga#  C[#     umbreytingulgumumgjaldeyrisml,nr.87/1992,meWsWaribreytingum   (reglurumfjrmagnshft,afnm_undanYgna_Ԁ_o.fl_.).  X Frefnahagsog_viWskiptanefnd_.    L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M  L  M    1.gr.   0  ViW2.mgr.13.gr.clagannabtasttveirnUirmlsliWirsemorWastsvo:Xer_lgaWilum_ wO  semsta_slitameWferW_Ԁskv.101.gr.lagaumfjrmlafyrirtki,_lgaWilum_ԀsemlokiWhafa_slita B  meWferW_Ԁskv.103.gr.asmulagaog_lgaWilum_ԀsemstofnaWirhafaveriWtengslumviWefnd    irnauWasamningsframangreindralgaWila;heimiltaWeigagjaldeyrisviWskipti,Yarseminn   lendur_gjaldeyrir_ԀerhlutiafviWskiptunum,viWaWraaWilaenviWskiptabankaeWasparisj;Wihr {  landi.Takmrkun3._mlsl_.Yessararmlsgreinarnrekkitil_gjaldeyrisviWskipta_Ԁsemfelast nF YvaWaWilisamkvmtYeimmlsliWnUtirerlendangjaldeyrisinnieiguviWthlutuntil 9 krfuhafasemeigakrfurinnlendumgjaldeyritengslumviW_gjaldYrotaskipti_ԀeWaefndir  nauWasamnings.    2.gr. e=    EftirfarandibreytingarverWa13.gr.glaganna: 0  (g00_ikmo"i0J"  i0J 2g  a  .3  Ԉ0    ViW1.mgr.btistnUrmlsliWursemorWastsvo:_LgaWilar_Ԁsemsta_slitameWferW_Ԁskv.  101.gr.lagaumfjrmlafyrirtki,_lgaWilar_ԀsemlokiWhafa_slitameWferW_Ԁskv.103.gr.a  smulagaog_lgaWilar_ԀsemstofnaWirhafaveriWtengslumviWefndirnauWasamnings i framangreindralgaWilafallaekkiundirundanYgu1._mlsl_.vegna_lntku_Ԁoglnveit \4 ingamilliflagainnansmusamstWu.i0J ݌' Ќ  "i0J"  i0J2g  b  .3  Ԉ0    1.tlul.3.mgr.orWastsvo:_Lnstmi_ԀseigiskemmrientvrL  M  oL  M  ggreiWsluraf_lnasamn  ingum_L  M  ԀsuekkigrundvellikvWasemleittgetatilYessaWlntakaberiskyldaL  M  tileWa  sheimiltaWhraWa_endurgreiWsluL  M  ferli_ԀlnsumframfyrirframskilgreindarafborganireWa `  _uppgreiWslu_Ԁfyrir_lokagjalddaga_Ԁ_lnsins_L  M  .i0J݌S+! Ќ    3.gr. # @  ViW2.mgr.13.gr.hlagannabtistnUrmlsliWursemorWastsvo:L  M  _LgaWilar_Ԁsemsta  $ _slitameWferW_Ԁskv.101.gr.lagaumfjrmlafyrirtki,_lgaWilar_ԀsemlokiWhafa_slitameWferW_ !W% skv.103.gr.asmulagaog_lgaWilar_ԀsemstofnaWirhafaveriWtengslumviWefndirnauWa J""& samningsframa_ngreindra_ԀlgaWilafallaekkiundirundanYgu1._mlsl_.vegna_byrgWa_Ԁmilli #' flagainnansmusamstWu,nemaslkar_byrgWir_Ԁsuveittarvegnavruog_Yj;nustu #( viWskipta_ԀeWaeflnsembyrgWerveittvegnauppfyllirskilyrWi3.mgr.13.gr.g.L  M   $ )   4.gr. A&"+   EftirfarandibreytingarverWa13.gr.jlagannaL  M  :  '", ! !"i0J"  i0J2g  a  .3  Ԉ0    ViW2._mlsl_.1.mgr.btist:aWYvgefnuaW_lnstmi_ԀseigiskemmrientvreWaln '#- hafiveriWveittvegnagreiWslutilerlendsaWilavegnavru-og_Yj;nustuviWskipta_.i0J݌#(z$. #9 y_   ь  "i0J"  i0J 2g  b  .3  Ԉ0    ViW5.mgr.btasttveirnUirmlsliWirsemorWastsvo:Jafnframtskuluafborganirafln ( umoggreiWslurtilerlendraaWilavegnafallinnabyrgWa,innansamstWu,ekkiundan  YegnarbannkvWi2.og3.mgr.13.gr.c,nemaslklneWabyrgWirhafiveriWveittar  tengslumviWvruogYj;nustuviWskiptieWauppfylliskilyrWi3.mgr.13.gr.g.Afborg a aniraflnumoggreiWslurtilerlendraaWilavegnafallinnabyrgWa,Y.m.t.innansam T, stWu,Yarsemlntakiog/eWabyrgWaraWilierlgaWilisemstir_slitameWferW_Ԁskv.101.  gr.lagaumfjrmlafyrirtki,lgaWilisemlokiWhefurslitameWferWskv.103.gr.asmu  lagaeWalgaWilisemstofnaWurhefurveriWtengslumviWefndirnauWasamningsframan   greindralgaWilaskuluekkiundanYegnarbannkvWi2.og3.mgr.13.gr.c,nemaslk  X lneWabyrgWirhafiveriWveittartengslumviWvruogYj;nustuviWskipti.i0J 6݌K #  Ќ  "i0J"  i0J"2g  c  .3  Ԉ0    8.mgr.orWastsvo:i0J""݌   Ќ  "k;"  k;#0  2g3  0     v FyrirframgreiWslur,greiWslurvegnagjaldfellingaeWagjaldYrotaskiptaoggreiWslur    aflnasamningumsemuppfyllaekkiskilyrWi13.gr.gteljastekkitilsamningsbundinna   afborganaskilningi1.mgr.EnnfremurteljastgreiWslurognnurthlutunsamkvmt wO  kvWumnauWasamnings,greiWslursamkvmtskuldagerningumtgefnumtengslum B  viWnauWasamningeWagreiWslursemframkvmdareruannanhtt,Yegarframan    greindargreiWslurerugerWarYeimtilgangiaWthlutaeignumaWilasemstirslita   meWferWeWasemhefurlokiWslitameWferWmeWnauWasamningi,ekkitilsamningsbund {  innaafborganaskilningi1.mgr.k;##݌nF Ќ    5.gr.  '  EftirfarandibreytingarverWa13.gr.mlaganna:  ! !"i0J"  i0J(2g  a  .3  Ԉ0    2.mlsl.2.mgr.orWastsvo:BeinareWa;beinarfjrfestingarafleiWusamningumog r krfumhenduraWilumsemstaslitaeWagjaldYrotaskiptameWferW,eWasemlokiWhafa e= slita-eWagjaldYrotaskiptameWferWmeWnauWasamningisemfelursrthlutuneignatil 0 krfuhafa,teljastekkitilnUfjrfestingar.i0J((݌ Ќ  "i0J"  i0J+2g  b  .3  Ԉ0    0staWorWanna?ogtekjurvegnatflutningsviWskiptateljastekkitilnUsinnstreymiser  lendsgjaldeyris 3.mlsl.2.mgr.kemur:tekjurvegnatflutningsviWskiptaogannar i skilaskyldurerlendurgjaldeyrir,sbr.13.gr.l,teljastekkitilnUsinnstreymiserlends \4 gjaldeyris.i0J+=+݌' Ќ    6.gr.  ]-  0staWorWanna?eruundanYegnir13.gr.e,1.mgr.13.gr.f,13.gr.g,13.gr.hog13.gr.l  `  4.mgr.13.gr.nlagannakemur:eruundanYegnir13.gr.l,Wrumtilvikumenvegna_ln S+! tku_Ԁskv.13.gr.g. "   &  7.gr.L  M    $ .' .  LgYessiWlastYegargildi.XrttfyrirkvWi2.mgr.8.gr.lagaumStj;rnartWindiog !W% LgbirtingablaWbindalgYessiallaYegarviWbirtinguL  M  . J""& #dgg  & , GreinargerW.#ggdP0 #( b0 I.Inngangur. $ )    MeWfrumvarpinuerulagWartilbreytingarUmsumkvWumlaganr.87/1992,umgjald v%N!* eyrisml,sem',#n0miWaaWYvaWstyWjaviWfyrirhugaWaraWgerWirstj;rnvaldatillosunarfjr A&"+ magnshafta.FyrirligguraWlosunfjrmagnshaftaverWurframkvmdnokkrumskrefumsvo  '", aWstWugleikagengisogpeningamlumverWiekkiteflttvsUnu.ViWslkaraWstWur,Yar '#- semtakmarkanirtilteknumfjrmagnshreyfingumoggjaldeyrisviWskiptumerulosaWar (z$. _undanWrum,sL  M  kapasthtta_sniWgngu_.FL  M  rumvarpinuertlaWaWmtaYeimhttumsem ( kunnaaWveratilYessfallnaraWgrafaundanmarkmiWumaWgerWastj;rnvaldaumlosunfjr  magnshafta.L  M  L  M    L  M  II.TilefniognauWsynlagasetningar. T,    InnleiWingfjrmagnshaftavarmikilvgurliWurviWbrgWumstj;rnvaldaviW_fjrmla  fallinu_ԀhaustiW2008.0byrjunokt;ber2008varalYj;Wlega_fjrmlakreppan_Ԁhmarkiog  st;ruslensku_viWskiptabankarnir_ԀvoruaWfallikomnir,viWskiptiinnlendumgjaldeyris   markaWihfWustWvastmeWllu,gengislenskukr;nunnarhafWiYegarlkkaWumtplega  X helmingfrYvaWalYj;Wlega_fjrmlakreppan_Ԁh;fst,_eignaverW_Ԁf;rrtlkkandi,truflanir K #  voruvirkni_greiWslukerfa_ԀviWtlnd,skuldirheimilaogfyrirtkjahfWuhkkaWvegna    _gengislkkunar_Ԁkr;nunnarogYauvoruviWkvmristWugagnvartfrekari_fllum_.Einn    _grynnsti_Ԁ_gjaldeyrismarkaWur_ԀsemYekkistmeWal_Yr;aWra_ԀrkjavarYegarhruninnogfttvirtist   setjadUpt_;hjkvmilegri_Ԁ_efnahagskreppu_ԀnokkrarskorWurefekkikmitilvWtkra_inn wO  gripa_.MeWYaWaWmarkmiWiaWendurheimta_efnahagslegan_ԀstWugleikavar;skaWformlega B  eftirsamstarfiogaWstoW_AlYj;Wagjaldeyrissj;Wsins_Ԁ(_AGS_).SeWlabanki0slandsbeindi    kjlfariWtilmlumtil_innlnsstofnana_Ԁum_temprun_Ԁ_tflWi_Ԁerlendsgjaldeyris.SeWlabankinn   komviWskiptumgjaldeyrismarkaWiafstaWnUjanleikeftirtplegatveggjaviknastWvun {  YeirrameWuppboWumerlendumgjaldeyri.VarsvofjrmagnshftumkomiW28.n;vember nF 2008meWreglumumgjaldeyrismlsemheimilaWarvorusamkvmtbrWabirgWakvWilg 9 umnr.87/1992,umgjaldeyrisml,samfarainnleiWingu_efnahagstlunar_Ԁsemunninvar  samstarfiviW_AGS_.MeWlgumnr.127/2011,umbreytingarlgumumgjaldeyrisml_o.fl_.,  semt;kugildi30.september2011,voru_hftin_Ԁlgfest. r   FrYvaWfjrmagnshftumvarkomiWhefurmargtunnistefnahagsmlum.Gengis e= lenskukr;nunnarhefurhaldiststWugt,verWb;lgaernsgulegulgmarkiogendurskipu 0 lagningheimilaogfyrirtkjakominlangtveg.X;eruenntilstaWar_;stWugar_Ԁeignirs  lenskumkr;numsemyrWiskipterlendangjaldeyriinnlendumgjaldeyrismarkaWitiltlu  legaskmmumtmameWtilheyrandihrifumstWugleikaL  M  eL  M  ffjrmagnshftin_vrnuWu_ԀYeim i L  M  ekkitgnguL  M  .XessareignirskiptastYrennt:_kr;nueignir_Ԁeiguogvrsluerlendrafjrmla \4 fyrirtkja,_kr;nueignir_Ԁvegnafyrirtkjasemsta_slitameWferW_,Y.m.t.aWilasemlokiWhafa ' _slitameWferW_ԀmeWnauWasamningieWakvrWunum_gjaldYrotaskipti_,ogmgulegt_tflWi_Ԁinn  lendraaWila.L  M  MatYessL  M  umeignumgefurtilkynnaaWvirWiYeirrasumfimmfaltmeiraL  M  Ԁen  veltagjaldeyrismarkaWiriW2014L  M  . `    NokkrarbreytingarhafaveriWgerWarkvWumlagaumgjaldeyrismleftiraWfjr S+! magnshftinvorulgfest,sbr.t.d.lgnr.17/2012,lgnr.35/2013oglgnr.67/2014.Breyt " ingarnarhafasumarL  M  ԀhverjarmiWaWaWYvaWlokaglufumogherWafjrmagnshftintilYess # aWmarkmiWYeirraumaWkomastWugleikanWiframaWganga.  $ L  M    Eftirsjratmabil_hafta_ԀveganeikvWarafleiWingarhaftanna_hagkerfiW_ԀsfelltYyngra !W% hagsmunamatistj;rnvaldaoghafaaWgerWirtil_losunar_ԀYeirraYvveriWboWaWar.tlanir J""& umlosun_hafta_ԀgerarWfyriraWhftumsaflttskrefumogYvkannaWkomatilYessaW #' kveWnirh;parinnlendraaWilaverWiundanYegnirhftumfyrrenaWrir.Sh;pursemsWastur #( kemstundan_hftunum_ԀmestundirYvaWferliWheildsinnisfarsltenYeirsemfyrstir $ ) verWarWinniberaminnstahttu.Xettaskaparhttu_sniWgngu_Ԁoggetur;gnaWYeim v%N!* stWugleikasemnWsthefurfrYvaW_hftunum_ԀvarkomiW.Xeimlagabreytingumsem A&"+ lagWarerutilfrumvarpiYessu&  ertlaWaWbregWastviWYeim_sniWgnguhttum_Ԁsemskapast  '", viWlosunfjrmagnshaftatilYessaWstandavrWumstWugleikagengisogpeningamlum.' 'N '#- L  M   (z$.  III.Meginefnifrumvarpsins. (    0L  M  ԀfrumvarpinuL  M  ԀerulagWartilbreytingarkvWumlagaumgjaldeyrismlL  M  ԀsemmiWaaWYv  aWL  M  ԀunntverWiaWlosafjrmagnshfthrlandinYessaWYaWL  M  valdineikvWumL  M  ԀL  M  hrifumL  M  Ԁ  stWugleikagengisogpeningamlum.L  M  ԀL  M  Meginvandi_losunar_Ԁfjrmagnshaftafelsthttu a _tflWi_ԀfjrmagnsumleiWog_hftin_ԀerulosuWL  M  ԀenmL  M  ikiW_tflL  M  Wi_ԀL  M  stuttumtma,samanboriW T, viWmgulegtinnflWi,gtinUleitttil_greiWslujafnaWarvanda_ԀogL  M  _gengisfalls_L  M  Ԁkr;nunnar  vegnaeinhliWalags_gjaldeyrismarkaW_.Xkann_tflWi_ԀfjrmagnsaWvinnagegntlunum  stj;rnvaldaumfrekariskreL  M  faWlosunfjrmagnshafta.     HrverWurgerWgreinfyrirmeginYttumfrumvarpsinsogerYeirriumfjlluntlaWaWvera  X tilfyllingarathugasemdumviWeinstakargreinar.kvWumfrumvarpsinserfyrstogfremst K #  tlaWaWstyWjaviWaWgerWirstj;rnvaldasemboWaWarhafaveriWtillausnarYeim_greiWslu    jafnaWarvanda_ԀsemYj;WarbinustafarafuppgjrifallinnafjrmlafyrirtkjasamhliWaYv    aWtakmarkamguleikaaWilatilaWsniWgangafjrmagnshftinmeWtillititilreynsluviWfram   kvmdlagaumgjaldeyrisml. wO  L  M  L  M  Breytingarheimildumvegna_samstWulna_ԀogL  M  _byrgWa_ԀinnansamstWu(aliWur2.gr.,    3.gr.ogfyrrimlsliWurbliWar4.gr.)L  M  .   L  M    0lj;simikilvgis_samstWulna_ԀfyrirviWskiptalfiWhafafjrmagnshreyfingarmillilanda {  vegna_samstWulna_Ԁog_byrgWa_ԀinnansamstWuveriWheimilarsamkvmtlgunum.X nF hefurinnlendumaWilumjafnframtveriWheimiltaWkaupaerlendangjaldeyrihjinnlendum 9 fjrmlafyrirtkjumtilaWendurgreiWalntilerlendraaWila,YarmeWalaWilainnansmu  samstWu.NauWsynlegtYykireigiaWsWuraWL  M  spornaviWYeimmguleikaaWaWilarinnan  _samstWna_ԀgetikomistyfirerlendangjaldeyrimeWlntkumoglnveitingumL  M  snmilliL  M  til r skammstmaL  M  .L  M  MeWYvaWtakalnerlendumgjaldeyrifrWruflagiinnansmusamstWu, e= ogseljainnlendufjrmlafyrirtkiinnlendangjaldeyrifyrirerlendantilendurgreiWslu 0 _lnsins_,geturflagL  M  ԀsniWgengiWL  M  almenntL  M  bannviWgjaldeyrisviWskiptumL  M  .ErYvlagttilfyrri  mlsliWbliWar4.gr.frumvarpsinsaWL  M  _lgaWilum_ԀverWiaWeinsheimiltaWkaupaerlendangjald  eyrihjinnlendumfjrmlafyrirtkjumskiptumfyririnnlendangjaldeyrivegnaendur i greiWslulnaeWagreiWslnafallinna_byrgWa_ԀinnansamstWuhafilneWabyrgWveriWveitt \4 tengslumviWvruog_Yj;nustuviWskipti_ԀeWalnuppfyllirskilL  M  yrWi3.mgr.13.gr.g. ' L  M    XersrstknauWsyntalinveraYvaWtakmarkaheimildirlgaWilasemsta_slita  meWferW_ԀeWalokiWhafa_slitameWferW_ԀsamrmiviWkvWilagaumfjrmlafyrirtkioglg  aWilasemstofnaWirhafaveriWtengslumviWefndirnauWasamningsYeirralgaWilatil_sam `  stWulna_Ԁog_byrgWa_ԀinnansamstWu.MeWaWilasemstofnaWurhefurveriWtengslumviW S+! efndirnauWasamningsframangreindralgaWilaerttviWlgaWilasemkomiWerf;teWa " tekurtilstarfakjlfarnauWasamningshvortsem_lgaWilinn_ԀvarstofnaWursrstaklegaYeim # tilgangieWavarWurskrWur.  $   0aliW2.gr.og3.gr.frumvarpsinserlagttilaWfelldverWirgildiundanYgaYessara !W% aWilatil_lnaviWskipta_Ԁogveitingar_byrgWa_Ԁinnan_flagasamstWa_ԀWrumtilvikumenYeim J""& semtengjastL  M  vL  M  ruog_Yj;nustuviWskiptum_ԀeWaaWuppfylltumskilyrWumL  M  Ԁ2.og3.mgr.13. #' gr.gL  M  Ԁlaganna.JafnframterlagttilaWheimildirumrddraaWilatil_gjaldeyrisviWskipta_ԀverWi #( takmarkaWar,sbr.1.gr.ogsWarimlsliWb-liWar4.gr.frumvarpsins,semfjallaWerumnsta $ ) Ytti.ErYaWm.a.gerttilaWgirWafyrirmguleikaYeirratilaWhagrWaefnahagsreikningum v%N!* snumogkoma_innstWum_Ԁerlendumgjaldeyrirvrsluinnlendrafjrmlafyrirtkjasem A&"+ geturm.a.setttlanirstj;rnvaldaumlosunfjrmagnshaftarskorWum.framverWur  '", ;heimiltaWkaupaerlendangjaldeyritillnveitingainnansamstWu. '#-  (z$. L  M  Breytingarheimildumtil_gjaldeyrisviWskipta_Ԁ(1.gr.,aliWurogsWarimlsliWurb-liWar ( 4.gr.).L  M    L  M    0lj;si_forma_Ԁstj;rnvaldaumlosunfjrmagnshaftaogYeirramguleikasemkunnaaW  skapasttil_sniWgngu_ԀYegarliWkaWerfyrirfjrmagnshreyfingumoggjaldeyrisviWskiptumtil a tekinnaaWilaundanWrumernauWsynlegtaWtakmarkasrstaklegagjaL  M  ldeyrisviWskiptilg T, aWilaL  M  Ԁsemsta_slitameWferW_ԀeWalokiWhafa_slitameWferW_ԀsamrmiviWkvWilagaumfjr  mlafyrirtkioglgaWilasemstofnaWirhafaveriWtengslumviWefndirnauWasamnings  YeirralgaWL  M  ila.     01.gr.frumvarpsinserlagttilaWumrddumaWilumverWi;heimiltaWeigagjaldeyris  X viWskipti,Yarseminnlendur_gjaldeyrir_ԀerhlutiafviWskiptunum,viWaWraaWilaenviWskipta K #  bankaogsparisj;Wihrlandi.MarkmiWiWmeWYvereinkumaWgirWafyrir_sniWgnguhttur_    semskapastvegnaheimildarinnlendraaWilatilaWeigagjaldeyrisviWskiptisnmillien    einnigaWverjastYeirrisrstkuogumsumt_;fyrirsWu_Ԁ;gnsemstafarafuppgjrifallinna   fjrmlafyrirtkjafyrirstWugleikagengis-ogpeningamlum.L  M  _Takmrkuninni_Ԁeraftur wO  m;tiekkitlaWaWntilL  M  YessYegar_aWilarnir_L  M  ԀnUtaerlendangjaldeyrisinnieiguviWthlutun B  tilkrfuhafasemeigakrfurinnlendumgjaldeyritengslumviW_gjaldYrotaskipti_ԀeWaefndir    nauWasamningssemSeWlabanki0slandshefurveittundanYgufyrirL  M  .Lj;steraWYegarYrotab   greiWirkrfurinnlendumgjaldeyrimeWerlendumgjaldeyritilkrfuhafaeigasrstaWgjald {  eyrisviWskiptimilli_Yrotabsins_Ԁog_krfuhafans_Ԁsamkvmt_orWskUringu_Ԁ?gjaldeyrisviWskipt nF um 1.gr.lagaumgjaldeyrisml. 9   0sWarimlsliWb-liWar4.gr.frumvarpsinserlagttilaW_lgaWilum_Ԁsemsta_slitameWferW_  eWalokiWhafa_slitameWferW_ԀsamrmiviWkvWilagaumfjrmlafyrirtkiog_lgaWilum_  semstofnaWirhafaveriWtengslumviWefndirnauWasamningsYeirralgaWilaverWiekki r heimiltaWkaupaerlendangjaldeyriafinnlendufjrmlafyrirtkiskiptumfyririnnlendan e= gjaldeyrivegnaendurgreiWslulnaog_byrgWa_ԀnemaslklneWa_byrgWir_Ԁstanditengslum 0 viWvru-og_Yj;nustuviWskipti_.RkinfyrirYessaritillgueruhliWstWYeimsembaaWbaki  YvaWtakmarkaheimildiraWilainnan_samstWna_ԀtilaWkomastyfirerlendangjaldeyrimeW  lntkumoglnveitingumsnmillitilskammstma,sbr.umfjllunumfyrrimlsliWb-liWar i hraWframan.HeimildframangreindraaWilaverWurhinsvegarbundinviWvru-og_Yj;nustu \4 viWskipti_. '   0aliW4.gr.frumvarpsinserlagttilaWkaupinnlendraaWilaskv.2._mlsl_.1.mgr.13.gr.j  erlendumgjaldeyritilgreiWslu_samningsbundinna_Ԁafborganalnaerlendumgjaldeyri,hj  YvinnlendafjrmlafyrirtkisemveittiviWkomandiln,verWiaWeinsheimilef_lnstmi_Ԁer `  eigiskemmrientvreWalnhafiveriWveittvegnagreiWslutilerlendsaWilavegnavru- S+! og_Yj;nustuviWskipta_.ErskilyrWinutlaWaWgildaumlnsemtekinerueftirgildistkulag " anna.BreytingunniertlaWaWstyWjaviWkvWi2.mgr.13.gr.clagannaoghindraaWinn # lendiraWilargetisniWgengiWbannviW_gjaldeyriskaupum_,svosemvegnalnveitingainnan  $ samstWu,meWYvaWtakalntilskammstmahjinnlendufjrmlafyrirtkierlendum !W% gjaldeyriogendurgreiWalniWmeWinnlendumgjaldeyri.L  M  _Tilgreining_Ԁ_lgmarkstmalengd_ J""& lnserL  M  ԀsamrmiviWkvWi3.mgr.13.gr.gvarWandilntkurinnlendraaWilahjerlendum #' aWilumerlendumgjaldeyri.L  M  Ԁ_Takmrkunin_Ԁtekurekkitillnaerlendumgjaldeyrifrinn #( lendufjrmlafyrirtkitil_innlends_ԀaWilasemveitteruvegnakaupa&  vrueWaYj;nustuaf $ ) erlendumaWila.'$ v%N!*   A&"+ L  M  & ,  FyrirframgreiWslaerlendralnaoghugtakiWsamningsbundinafborgun(bliWur2.gr.ogc ( liWur4.gr.).L  M    L  M    L  M  FrYvaWfjrmagnshftumvarkomiW28.n;vember2008hafa_fyrirframgreiWslur_Ԁer  lendraskuldbindinga',(veriW;heimilarsemskUristeinkumafYvaW;lj;s_endurgreiWsluferill_ a setur_greiWslujafnaWartlanir_ԀrskorWumoggeturstuWlaWaW_;stWugleika_Ԁgengisogpen T, ingamlum.HeimilthefurveriWaWstandaviW_samningsbundnar_Ԁafborganiraf_lnasamning  um_,ensheimilderfyrstogfremsthugsuWtilaWviWhaldaeWlileguogalmennu_samnings  sambandi_ԀmilliinnlendraogerlendraaWila.BoriWhefurYvaW_lnasamningar_Ԁogskuldabrf   innihaldikvWisemvarWaskyldueWavalumaWhraWaendurgreiWsluumfram_tmasettar_  X fastarafborganirsemgeturgengiWgegnmarkmiWumlaganna.MYvsambandivsatil K #  d;msHraWsd;msReykjavkurmlinr.E2791/2014fr24.aprl2015Yarsemtekistvar    umhvorttilhgunendurgreiWslnagrunni_tilgreinds_ԀskuldabrfssemgefiWvarttilaWefna    _nauWasamning_ԀfliL  M  Ԁsrsamningsbundnaafborgun.     0bliW2.gr.frumvarpsinsergertrWfyrirL  M  aW_endurgreiWsluferill_Ԁlnaogforsendurfyrir wO  L  M  honumverWivalltfyrirframskilgreindar.MarkmiWiWmeWYveraWrennafrekaristoWum B  undirYaWskilyrWierlendrar_lntku_ԀinnlendraaWila,semframkemur1.tlul.3.mgr.13.    gr.g,aW_lnstmi_ԀstilminnsttveggjaraogaWekkisunntaWsniWgangaYreglumeW   _samningskvWum_ԀsemskyldalntakaeWaheimilahonumaWhraWa_endurgreiWsluferli_Ԁlns {  umframfyrirframskilgreindarafborganireWa_uppgreiWslu_Ԁfyrir_lokagjalddaga_Ԁ_lnsins_.Skil nF yrWinuumtveggjaralnstmaertlaWaWkomavegfyriraWlnsutekintilskammstma 9 YeimtilgangieinumaWframkallaaWstWursemjafnamtilYessaWheimiltsaWkaupaer  lendangjaldeyriendageturslkthaftneikvWhrifstWugleikagengisogpeningamlum.    0cliW4.gr.frumvarpsinserlagttilaWhugtakiWsamningsbundinafborgunverWinnart r listaWlgumumgjaldeyrismltilsamrmisviWtlkanirSeWlabanka0slands.Breytinginfel e= ursr_rttingu_ԀYvaWtilgreindargreiWslursemekkierutilYessfallnaraWviWhaldaeWli 0 legu_samningssambandi_Ԁmillilntakaoglnveitandafalliutanhugtaksins.  L  M  AfnmvWtkra_undanYgna_Ԁfjrmlafyrirtkjasemsta_slitameWferW_Ԁ(6.gr.).L  M   i L  M    06.gr.frumvarpsinserlagttilaWtilgreindarundanYgur4.mgr.13.gr.nlagaumgjald \4 eyrisml,semveittareru_lgaWilum_ԀsemFjrmlaeftirlitiWhefurtekiWviWyfirrWumyfirmeW ' YvaWskipa_skilanefnd_ԀeWa_brWabirgWastj;rn_Ԁog_lgaWilum_ԀsemhraWsd;marihefurskipaW  _slitastj;rn_Ԁsamkvmtlgumnr.161/2002,verWifelldarrgildi._Slitastj;rnum_Ԁfallinnafjr  mlafyrirtkjavarveittundanYgafr_fjrmagnshftunum_Ԁdesember2008YegarYeim, `  samtWrumaWilum,varveittundanYgafr_fjrmagnshftunum_Ԁheildsinni.Xarsemekki S+! vartaliWeWlilegtaWaWrirenrkissj;WurogSeWlabanki0slandsvruundanYegnirfjrmagns " hftumheildsinnivorubreytingargerWar_undanYgukvWum_Ԁ_gjaldeyrisreglnanna_Ԁ # okt;bL  M  er2009.EftirbreytingunavarhinumfllnufjrmlafyrirtkjumveittundanYgafrL  M    $ kveWnumtakmrkunumL  M  fjrmagnshaftannaL  M  ԀeinsognauWsynlegtvartaliWmeWtillititilundir !W% liggjandihagsmunaoghlutverks_skilanefnda_Ԁog/eWa_slitastj;rna_ԀYeirra.JafnvelY;ttL  M  YeirL  M  Ԁnytu J""& ekkilengurundanYguheildnutuYeirframvWtkra_undanYgna_L  M  . #'   Einsog4.mgr.13.gr.nlagaumgjaldeyrismlkveWurumeruhinirumrdduaWilarL  M   #( undanYegnir13.gr.e,1.mgr.13.gr.f,13.gr.g,13.gr.hog13.gr.llaganna.0samrmiviW $ ) YaWeruYeirundanYegnir_skilaskyldu_Ԁerlendsgjaldeyris,takmrkunumlntkumoglnveit v%N!* ingum,takmrkunum_byrgWum_ԀtilerlendraaWilaogtakmrkunumfjrfestingumfram A&"+ seljanlegum_fjrmlagerningum_Ԁog_peningakrfum_Ԁtgefnumerlendumgjaldeyri.L  M  Xessir  '", aWilarhafaL  M  ԀYvumframaWrainnlendaaWilagetaWrWstafaW_endurheimtum_Ԁerlendumgjaldeyri '#- tilfjrfestingaerlendisogstuttviWeignirsnar,ntakmarkana.FrYvaWundanYgurvoru (z$. fyrstveittarhefurstarfsemi_slitastj;rna_ԀL  M  dregistmikiWsamansamhliWaminnkunL  M  Ԁ_eignasafnL  M  sins_L  M  . ( 0Yvlj;siogmeWhliWsj;nafmarkmiWumfrumvarpsinsYykirnauWsynlegtaWfellaframan  greindarundanYgurrgildi,nemaundanYgufr_skilaskyldu_Ԁerlendsgjaldeyris,sbr.13.  gr.l,Wrumtilvikumenvegna_lntku_Ԁerlendumgjaldeyri,sbr.13.gr.g.L  M  EftirsemWur a munuframangreindiraWilargetas;ttL  M  ԀumunL  M  danYgurL  M  frL  M  _fjrmagnshftunum_L  M  ԀmeWvsantil T, 1.mgr.7.gr.L  M  Ԁog13.gr.oL  M  ԀlagaumgjaldeyrismlL  M  ԀL  M  lktogaWriraWilar.XmunuL  M  YeirL  M  Ԁhaldasr  stakriundanYgusemYeimerveittmeW5.mgr.13.gr.nYeirralaga.L  M    L  M  L  M  Breytingar_nUfjrfestingarkvWi_Ԁlaganna(5.gr.).  X L  M    Innlendar_nUfjrfestingar_ԀvoruundanYegnarfjrmagnshftumriW2009entilYessaWtelj K #  ast_nUfjrfesting_ԀskilningilagaumgjaldeyrismlYarffjrfestinginaWveragerWfyrirnUtt    _innstreymi_Ԁerlendsgjaldeyris.MeWundanYguvegna_nUfjrfestingar_Ԁhafa_fjrfestar_Ԁsemkoma    meWnUtterlentfjrmagntillandsinsfengiWheimildtilYessaWfaraaftur;hindraWmeWsmu   fjrmunirlandi,samtvxtun.0YvfelstshttaaWtluvertmeiriinnlendur_gjaldeyrir_ wO  verWiseldurgjaldeyrismarkaWiYegar_fjrfestir_Ԁferrlandiensinnlendi_gjaldeyrir_Ԁsemvar B  keypturupphafimeWtilheyrandilkkungengikr;nunnar.ShttaerY;talin_sttan    leg_,m.a.lj;siYessaWfjrfestingstuWlaraWverWmtaog_atvinnuskpun_Ԁogergrundvllur   _framtWarhagvaxtar_. {    _AfleiWur_Ԁog_afleiWutengd_ԀkvWisamningahafaekkifalliWundirundanYguum_nUfjrfest nF ingar_ԀendageturvirWiYeirratekiW_st;rfelldum_Ԁog_;fyrirsWum_ԀbreytingummeWtilheyrandi 9 hrifum_greiWsluflWi_ԀefYessir_gerningar_ԀvruundanYegnirfjrmagnshftum._BtflWi_  vegnaslkrafjrfestingageturYvorWiWmargfaltviW_innflWiW_ԀsemvarWvegna_fjrfesting  arinnar_ԀogvandsWaWYauneikvWuhrifsemsvoumfangsmikiW_tflWi_ԀhefWi_gjaldeyris r markaW_ԀyrWuveginuppafjkvWumhrifum_afleiWuviWskipta_ԀefnahagslfiW.Sambrileg e= sj;narmiWgildaumfjrfestingarkrfumhenduraWilumsemstaslitae_Wa_Ԁ_gjaldYrota 0 skiptameWferW_,eWasemlokiWhafaslita-eWa_gjaldYrotaskiptameWferW_ԀmeWgerWnauWasamn  ingssemfelursrthlutuneignatilkrfuhafa,ogerYvlagttilaliW5.gr.frumvarpsins  aWslkviWskiptifalliekkiundir_nUfjrfestingu_Ԁlgunum. i   XerjafnframtlagttilaWsrstaklegakomiframaWfjrfestingarsemtengjastmeW;bein \4 umhttifjrfestingum_afleiWusamningum_ԀogkrfumhenduraWilumsemstaslitaeWa ' _gjaldYrotaskiptameWferW_Ԁsamkvmtlgumnr.21/1991,um_gjaldYrotaskipti_Ԁ_o.fl_.,og/eWalg  umnr.161/2002,umfjrmlafyrirtki,eWasemlokiWhafaslita-eWa_gjaldYrotaskiptameWferW_  meWgerWnauWasamningssemfelursrthlutuneignatilkrfuhafa,teljistekkitil_nUfjrfest `  ingar_.Xert.d.ttviWfjrfestinguflagisem_fjrfestir_Ԁ_afleiWum_Ԁog/eWakrfumhendur S+! aWilumsemstaslitaeWa_gjaldYrotaskiptameWferW_.ViWmatiWkannm.a.aWverWalitiWtil " YesshvortumsaWrWafjrfestinguflagisemhefurYaWaW_meginstarfsemi_ԀaWfjrfesta # _afleiWusamningum_Ԁog/eWakrfumafWurnefndumtogaogtekjurYessstafifyrstogfremst  $ afslkumfjrfestingum.:beinarfjrfestingargetatekiWsmust;rfellduog_;fyrirsWu_Ԁ_verW !W% breytingum_Ԁogbeinarfjrfestingar. J""&   0bliW5.gr.frumvarpsinserlagttilaWrttaWverWiaW_skilaskyldur_Ԁerlendur_gjaldeyrir_, #' sbr.13.gr.llagaumgjaldeyrisml,telstekkinUtt_innstreymi_Ԁerlendsgjaldeyrisskilningi #( 13.gr.msmulaga. $ ) L  M  IV.SamrmiviWstj;rnarskrogalYj;Wlegarskuldbindingar. A&"+    L  M  MeWlgumnr.134/2008,erbreyttulgumnr.87/1992,umgjaldeyrisml,varSeWlabanka  '", 0slandsveitttmabundinheimildtilaWsetjareglur,meWsamYykkiefnahagsogviWskipta '#- rWherra,tilaWtakmarkaeWastWvatmabundiWtilteknaflokka_fjrmagnshreyfinga_Ԁoggjald (z$. eyrisviWskiptivegnaYeirra.0athugasemdummeWfrumvarpiYvsemvarWaWlgumnr.134/ ( 2008erfjallaWumhvernigYessiheimildsamrmistalYj;Wlegumskuldbindingum0slands  tengslumviWsamninginnumEvr;pskaefnahagssvWiW(EES),samYykktirEfnahagsog  _framfarastofnunar_ԀEvr;pu(OECD)umafnm_hafta_ԀYj;nustuogfjrmagnshreyfingar a (e.CodesofLiberalisationofCurrentInvisibleOperationsandCapitalMovements)og T, _AlYj;WaviWskiptastofnunina_Ԁ(_WTO_).NiWurstaWaYeirrarumfjllunarvarWsaWfyrirhugaWar  rWstafanirumtakmrkuneWastWvuntiltekinnaflokka_fjrmagnshreyfinga_ԀeWa_gjaldeyris  viWskipta_ԀsemYeimtengjastvruekkiandstWarfyrrgreindumskuldbindingum.     Xhafaheimildir0slandstilumrddrarWstafanaveriWstaWfestarafEFTAd;mst;lnum,  X sbr.d;mmlinr.E3/11,aWteknutillititil2.og4.mgr.43.gr.EES-samningsinssemvarWa K #  heimildirEES-rkjatilYessaWbeita_verndarrWstfunum_Ԁvegna_rskunar_Ԁstarfsemi_fjr    magnsmarkaWa_ԀogerfiWleikameW_greiWslujfnuW_.TilniWurstWud;msinshefurveriWlitiWaf    hlfuEftirlitsstofnunarEFTA(_ESA_)viWmeWferW_kvartana_Ԁsemstofnuninnihafaborist.X   verWaaWgerWirsemkveWiWerumfrumvarpiYessu_tilkynntar_ԀtilsameiginleguEESnefnd wO  arinnarsamrmiviWkvWisamningsins. B    MeWhliWsj;nafkvWumstj;rnarskrrer_lggjafanum_ԀjtaWumtalsvertsvigrmtilrW    stafanasviWiefnahagsmla.SkemmsteraWminnastYessYegar_hftin_Ԁvorulgfest.Frupp   hafihefurveriWstefntaWmarkvissrilosun_hafta_ԀsemvorusettviW_fordmalausar_ԀaWstWur {  erurWufjldafjrmlafyrirtkjaaWfalli.UppgjrYessarafyrirtkjahefurtilYessaveriWein nF helstahindrunvegiYessaWYaumarkmiWnWuframaWganga.HeildstWstefnastj;rnvalda 9 til_losunar_Ԁfjrmagnshafta,semnliggurfyrir,markastafYvaW_uppgjriW_ԀleiWiekkitil  _alvarlegs_Ԁogverulegs_;stWugleika_Ԁgengis-ogpeningamlum.FrumvarpiWerhlutiYeirrar  stefnuogtlaWaWtreystaforsendur_losunarferlisins_Ԁsemframferskrefum. r  V.SamrWogmathrifum. 0    L  M  FrumvarpYettaerlagtframafefnahags-og_viWskiptanefnd_ԀenYaWvarunniWnnusam  starfifjrmla-ogefnahagsrWuneytisinsviWSeWlabanka0slandssemhefureftirlitmeWlg  umumgjaldeyrismlogerrkisstj;rninnitilrWgjafarumalltsemvarWargjaldeyrisml. i FrumvarpiWerhlutiafheildstWristefnustj;rnvaldatil_losunar_Ԁfjrmagnshaftaogstendur \4 tengslumviWaWraraWgerWirsemboWaWarhafaveriW. '   & , AthugasemdirviWeinstakargreinarfrumvarpsins.  ^  Um1.gr. `    MeWgreininnierlgWtilbreyting2.mgr.13.gr.claganna.ErL  M  lagttilaWL  M  _lgaWilum_L  M  Ԁsem S+! sta_slitameWferW_Ԁ',jeWalokiWhafa_slitameWferW_ԀsamrmiviWkvWilagaumfjrmlafyrir " tkiog_lgaWilum_L  M  ԀsemstofnaWirhafaveriWtengslumviWefndirnauWasamningsYeirralg # aWL  M  ilaL  M  verWi;heimiltaWeigagjaldeyrisviWskipti,Yarseminnlendur_gjaldeyrir_ԀerhlutiafviW  $ skiptunum,viWaWraaWilaenviWskiptabankaeWasparisj;Wihrlandi.Tillgunnierekki !W% tlaWaWveitaframangreindumaWilumheimildtilhverskonar_gjaldeyrisviWskipta_ԀviWinn J""& lendaviWskiptabankaeWasparisj;Wi,Yarseminnlendur_gjaldeyrir_ԀerhlutiafviWskiptunum, #' heldurverWaslkviWskiptisemfyrrbundinviWYautilviksemlginheimilasrstaklega,svo #( semvegnakaupavruogYj;nustuerlendumgjaldeyrieWavegnaannarraaWstWnaYar $ ) semskUrlagaskilyrWieruuppfyllt.GjaldeyrisviWskiptimilliinnlendraogerlendraaWilaeru v%N!* eftirsemWur;heimilskv.1.mgr.13.gr.c.MeWbreytingunniverWaYvgjaldeyrisviWskipti A&"+ aWilannameWinnlendangjaldeyri;heimil,hvortsemm;taWilinnerinnlendureWaerlendur  '", aWili,nemaYegarskilyrWierutilslkraviWskiptaviWviWskiptabankaogsparisj;Wisamkvmt '#- lgumumgjaldeyrisml.ErstilhgunennfremurtilYessfallinaWauWveldaeftirlitmeW (z$. _gjaldeyrisviWskiptumframangreindraaWilalj;siboWaWraaWgerWastj;rnvalda.Takmrkun ( innierafturm;tiekkitlaWaWntilgjaldeyrisviWskiptasemfelastYvaWframangreindir  lgaWilarnUtierlendangjaldeyrisinnieigutilthlutunartilkrfuhafatengslumviWgjald  YrotaskiptieWaefndirnauWasamningssemSeWlabanki0slandshefurveittundanYgufyrir. a   L  M  Um2L  M  .gr.L  M    L  M    MeWgreininnierulagWartilbreytingar13.gr.glaganna.  L  M  L  M    UmaliW.     L  M  Samkvmt1.mgr.13.gr.glagannaeruL  M  lntkuroglnveitingarmilliinnlendraoger  X lendraaWilaL  M  ԀL  M  WrumtilvikumenvegnaviWskiptamillilandameWvruogYj;nustu;heimil K #  arL  M  nemaYegarslkviWskiptierumilliflagainnansmusamstWuL  M  .0lj;siYarfaviWskipta    lfsinsfyrirsamstWulnhafafjrmagnshreyfingarvegnaYeirraveriWheimilar.L  M  EftirlitmeW    framkvmdlagaumgjaldeyrismlhefurL  M  hinsvegarL  M  leittlj;saWmeWvWtkumundanYgum   fralmennumskilyrWumlagannaumlnaviWskiptimilliinnlendraogerlendraaWilamfram wO  kallaaWstWursemgrafiWgetaundanforsendumL  M  ԀtillosunarhaftaL  M  . B    0aliW2.gr.frumvarpsinserlagttilaWundanYganverWiafnuminhvaWsnertirlgaWila    semstaslitameWferWeWahafalokiWslitameWferWL  M  samrmiviWkvWilagaumfjrmla   fyrirtkiL  M  oglgaWilasemstofnaWirhafaveriWtengslumL  M  viWefndirnauWasamningaL  M  Yeirra. {  EkkiverWursWaWstarfsemiYessaraL  M  ԀaWilaviWnverandiaWstWurkallinauWsynsvovW nF tkrarundanYgufrhinumalmennuskilyrWumL  M  Ԁsemframkoma13.gr.glagannaL  M  .L  M  ԀLnveit 9 ingaroglntkurmilliumrddraaWilaogerlendraflagainnansamstWuYeirraverWaYv  L  M  framheimilarenYaWeinstengslumviWvruogYj;nustuviWskiptieWaaWuppfylltumskil  yrWum2.og3.mgr.13.gr.g.L  M   r L  M    L  M  UmbliW. e=   L  M  03.mgr.13.gr.glagaumgjaldeyrismlerinnlendumaWilumveittheimildtilaWtakaln 0 hjerlendumaWilumaWgreindumskilyrWumsemm.a.felastYvaWlnstmiseigiskemmri  entvr.TilaWstyWjaviWYettaskilyrWiognnurkvWilagannasemtakmarkafyrirfram  greiWslurerlagttilL  M  bliWL  M  2.gr.frumvarpsinsL  M  aWgreiWsluraflnasamningummegiekkivera i grundvellikvWasemleittgetatilYessaWlntakaberiskyldatileWasheimiltL  M  aWhraWa \4 endurgreiWsluL  M  ferlilnsumframfyrirframskilgreindarafborganireWauppgreiWslL  M  ufyrirloka ' gjalddagalnsins.TillaganfelursrskilnaWumL  M  aWendurgreiWslurlnasusamkvmtfyrir  framskilgreindumendurgreiWsluferli.kvWinuerekkitlaWaWkomavegfyriraWsettsu  kvWilnasamningaumvanefndirsamningsenfarigreiWslurframYeimgrundvelliverW `  urYeimY;ekkijafnaWtilsamningsbundinnarafborgunar. S+! L  M    L  M  Um3L  M  .gr.L  M   # L  M    MeWgreininnierlgWtilbreyting2.mgr.13.gr.hlagannaenYarermltfyrirum  $ undanYgufrbanniviWYvaWgangasteWatakasthendurbyrgWgreiWslumtilerlendra !W% aWilahvaWsnertirbyrgWirmilliflagainnansamstWu.LagtertilaWL  M  lgaWilaL  M  rL  M  Ԁsemsta J""& slitameWferWeWalokiWhafaslitameWferWsamrmiviWkvWilagaumfjrmlafyrirtkiog #' lgaWilaL  M  rL  M  ԀsemstofnaWirhafaveriWtengslumviWefndirnauWasamningsYeirralgaWilaL  M  Ԁfalli #( ekkiundirundanYguna.L  M  0L  M  YvfelstaWYessumL  M  ԀaWilumL  M  verWurL  M  ;heimiltaWgangasteWatakast $ ) hendurbyrgWmilliflagainnansmusamstWunemabyrgWinsveitttengslumviW v%N!* vruogYj;nustuviWskiptieWaeflnsembyrgWerveittvegnauppfyllirskilyrWi3.mgr.13. A&"+ gr.g.kvWiWertilstuWnings2.gr.frumvarpsinssemvarWarlnaviWskipti&  milliflagainnan  '", smusamstWu.L  M  ' ' '#-  (z$.   L  M  Um4.gr. ( DL  M    MeWgreininnierulagWartilbreytingar13.gr.jlaganna.  & a   L  M  UmaliW.L  M    L  M    0aliWL  M  L  M  erlagttilaWheimildinnlendraaWilaskv.2.mlsl.1.mgr.13.gr.jL  M  lagannaL  M  tilkaupa a erlendum'a gjaldeyritilgreiWslusamningsbundinnaafborganalnaerlendumgjaldeyri,hj T, YvinnlendafjrmlafyrirtkisemveittiviWkomandiln,verWiaWeinsheimilaWYvgefnu  L  M  aWlnstmiseigiskemmrientvreWaaWlniWhafiveriWveittvegnavru-ogYj;nustu  viWskiptaviWerlendanaWilaL  M  .0kjlfarbreytingarinnarergertrWfyriraWinnlendiraWilar,sem   Yrfhafafyrirlnsfjrmgnuntilskemmritmaentveggjarafrinnlendumfjrmla  X fyrirtkjum,takilninnlendumgjaldeyriogkaupierlendangjaldeyrisamrmiviWheim K #  ildirskv.2.mgr.13.gr.claganna.L  M        L  M  UmbL  M  ԄliW.L  M  L  M      L  M    0bliWerulagWartiltakmarkanirheimildumtilkaupaerlendumgjaldeyrihjinnlend   umfjrmlafyrirtkjumvegnaafborganaaflnumoggreiWslnatilerlendraaWilavegnafall wO  innabyrgWa.ErannarsvegarlagttilaWtilvikilnaogveitingarbyrgWainnansamstWna B  verWiYaWskilyrWisettfyrirgjaldeyrisviWskiptunumaWslklneWabyrgWirstanditengslum    viWvruogYj;nustuviWskiptieWauppfylliskilyrWi3.mgr.13.gr.g.Hinsvegarerlagttil   aWlgaWilarsemstaslitameWferWeWahafalokiWslitameWferWsamrmiviWkvWilaga {  umfjrmlafyrirtkioglgaWilarsemstofnaWirhafaveriWtengslumL  M  viWefndirnauWasamn nF ingaL  M  getiekkittslkgjaldeyrisviWskiptinemaslklneWabyrgWirhafiveriWveitttengsl 9 umviWvruogYj;nustuviWskipti.  L  M    UmcliW.    L  M  0cliWerulagWartilbreytingar8.mgr.13.gr.jsemltaaWskUringumhugtakinuL  M   r L  M  ?L  M  samningsbundinafborgunL  M  tilsamrmisviWYtlkunsemSeWlabanki0slandshefurlagt e= tilgrundvallarviWframkvmdlagaumgjaldeyrisml.L  M  0fyrstalagierL  M  lagttilaWrttaWverWi 0 aWL  M  greiWslurafL  M  lnumL  M  ԀL  M  semuppfyllaekkiskilyrWi13.gr.L  M  ԀglagannaL  M  ԀL  M  eWakvWasamaefnis  samkvmtL  M  reglumsettumgrundvellilagannaL  M  teljistekkisamningsbundnarafborganirL  M  .  BankinnhefurvalltlitiWsvoaWL  M  ԀgreiWsluraflnumsemtekinhafaveriWmeW;lgmtum i L  M  httifalliekkiundirhugtakiW. \4 L  M    0WrulagiL  M  erlagttilaWskUrtkomiframL  M  ԀaWgreiWslurognnurthlutunsamkvmtkvW ' umnauWasamnings,greiWslursamkvmtskuldagerningumtgefnumtengslumviWnauWa  samningeWagreiWslursemframkvmdarerumeWWrumhtti,YegarframangreindargreiWsl  urerugerWarYeimtilgangiaWthlutaeignumaWilasemstirslitameWferWeWasemhefur `  lokiWslitameWferWmeWnauWasamningi,teljastekkitilsamningsbundinnaafborgana.Slkar S+! greiWslurfelasrflutningfjrmagni(e.capital/financialtransfer)semalmenntertakmark " aWL  M  urL  M  ԀaflgunumogL  M  eruL  M  ekkitilYessfallnaraWviWhaldaeWlilegusamningssambandimilliln # takaoglnveitanda.Getaslkar&  greiWsluraldreitalisttilsamningsbundinnaafborganaskiln  $ ingilaganna,jafnvelY;ttYrsusettarslkanbning.L  M  '  !W%   L  M  Um5.gr. #' L  M    0aliW5.gr.erlgWtilbreytingsemfelursraWbeinarog;beinarfjrfestingarafleiWu #( samningumogkrfumhenduraWilumslitaeWagjaldYrotaskiptameWferWsamkvmtlg $ ) umnr.21/1991,umgjaldYrotaskiptio.fl.,og/eWalgumnr.161/2002,umfjrmlafyrirtki, v%N!* eWaaWilumsemhafalokiWslita-eWagjaldYrotaskiptameWferWmeWnauWasamningisemfelur A&"+ srthlutuneignatilkrfuhafa,teljistekkitilnUfjrfestingar.ViWskiptimeWafleiWurhafa  '", ekkifalliWundirnUfjrfestinguogliggjasvipuWsj;narmiWaWbakiYvaWfellaumrddar '#- krfurekkiundirnUfjrfestingar.EinnigYykirstWatilaWtakaframaW;beinarfjrfestingar (z$. smugerningumsuundanskildar,endakunnafjrfestingarflgumsemstundaviWskipti ( meWafleiWurogkrfurhenduraWilumsemstaslitaeWagjaldYrotaskiptameWferWaWvera  tilYessfallnaraWsniWgangabannviWbeinumfjrfestingumsmugerningum.    0bliWerlagttilaWrttaWverWiaWerlendurgjaldeyrirsemfellurundirskilaskyldu,sbr. a 13.gr.llaganna,teljistekkinUttinnstreymierlendsgjaldeyrisskilningi13.gr.mlagaum T, gjaldeyrisml.  L  M    L  M  Um6.gr.    L  M    0greininnierlagttilaWtilteknarundanYgur4.mgr.13.gr.nlagaumgjaldeyrisml,sem  X veittarerulgaWilumsemFjrmlaeftirlitiWhefurtekiWviWyfirrWumyfirmeWYvaWskipa K #  skilanefndeWabrWabirgWastj;rnoglgaWilumsemhraWsd;marihefurskipaWslitastj;rn    samkvmtlgumnr.161/2002,verWifelldarrgildi.L  M  LagagreininundanYiggurumrdda    aWilaL  M  Ԁskilaskylduerlendsgjaldeyris,takmrkunumlntkumoglnveitingum,takmrk   unumbyrgWumtilerlendraaWilaogtakmrkunumfjrfestingumframseljanlegum wO  fjrmlagerningumogpeningakrfumtgefnumerlendumgjaldeyrL  M  i.L  M  Starfsemislitastj;rna B  hefurdregistmiL  M  kiWsamanogeignasafniWminnkaWogerekkilengursUntaWaWilarnirhafi    YrffyrirsvovWtkarundanYgurfrfjrmagnshftunumsemgangaframarheimilduminn   lendraaWila.ErYvlagttilaWframangreindarundanYgurfallibrottnemassemvarWar {  skilaskylduerlendsgjaldeyrissemframmuneigaviWvegnalntkuframangreindaaWila nF erlendumgjaldeyri,sbr.13.gr.g.L  M  TillaganerforsendaYessaWmarkmiWannarraL  M  tillagna 9 L  M  frumvarpsinsniframaWganga.  L  M    Um7.gr. r L  M    0lgumumStj;rnartWindiogLgbirtingablaWerkveWiWumaWlgbindiallafrogmeW e= deginumeftirtgfudagYeirraStj;rnartWindaYarsemfyrirmlinvorubirt.VegnaeWlis 0 kvWafrumvarpsinsertaliWnauWsynlegtaWlginbindiallaYegarviWbirtinguYeirra.