WPC/ eΈ z~]'Ph|%@Dمj zD^,0]y4o P|S]qCnZaYF+ 5侌ȵi#[pi/5O5= $unmR9-o &UN %b 0h#@ X Taw^  1U4L 1uN4 UNh mj 0Z 72 0  1 0DM( 1ZT 0(-UUUUUUUUUUUUU 1jjjjjjjjj 1  1 0# # 0## 0 & & & 1 ) ) ) ) 0u) 0,w* 0t~* 0+++++++++++++++++++++ B++++ 1++++++++++++++++++++++,,, -- 0L...................................................................................... 0//////////////////////////////////////////////////////////////////////////////////////// B-/(  Z6Times New Roman RegularX($}}TRW6&A4W6&A4 6&A4 6&A4T#ggdd  ISUS.,    -zv > *  X-8dd8% ^^` Adobe PDF0W:\COREL8\TEMPLATE\CUSTOMWP\SKJRI~4T.WPTW:\corel8\template\customwp\Skjritun4.wptq)I =?EKQW_gmstafl.a.1.a.1.(a)(i)1)a))'\  `TimesRoman3#37=CIQYag1.a.i.(1)(a)(i)1)a)DžyGό|)3|x6Times New Roman RegularUF*MIVJMiWjar texta.@a..  i)*ee=(/LH I '\  `TimesRomanI I '\  `TimesRomanI(ehCEKQW]cioAutoList4a.a.a.a.a.a.a.a.>*SKLSkletur.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a.8DocumentManagement::ModifiedBooleanTRUE IX OTCskattl?gur XII XIII($    gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.ABCD %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(3x$ !}X"}XXXTRW6&A4X3' Letter 6&A43'LetterTcXX"}#ggdd  ISUS.,    -zv > *  X-8cdd8% ^^`   (3x$ !}X"}XXXTRW6&A4X3' Letter 6&A43'LetterTcXX"}#ggdd  ISUS.,    -zv > *  X-8cdd8% ^^`   (3?'$ !}X"}XXXTRW6&A4X3' Letter 6&A43'LetterTcXX"}#ggdd  ISUS.,    -zv > *  X-8cdd8% ^^`    d (uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.(M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(#(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(# d(UhCEKQW]cioAutoList3a.a.a.a.a.a.a.a. " 6x'X"}XXXcXX"}#ggdd  ISUS.,  -zv > *  X-  _  D   8x)X"}XXXcXX"}#ggdd  ISUS.,  -zv > *  X-  _Ԁ>c$"Small Circle"0 (xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#)Hairline d !}X"}XXXTRW6&A4X3' Letter 6&A43'LetterTcXX"}#ggdd  ISUS.,    -zv > *  X-8cdd8% ^^`   _ 4ABCD(%03  }su@bc @(`Lg  #cb#  X"}Xcumbreytingulgumumfjrmlafyrirtki,nr.161/2002,   meWsWaribreytingum(eigiWf,knnunarogmatsferli,    vogunarhlutfall,valdheimildiro.fl.).#cXX"}b#    PD@%`________ }U    1.gr.    y 1.gr.alagannaorWastsvo:   y 0lgumYessummerkir: tL "A0J"  A0J y2%  1  .3  Ԉ0    Fjrmlafyrirtki:ViWskiptabanki,sparisj;Wur,lnafyrirtki,verWbrfafyrirtkieWa ? rekstrarflagverWbrfasj;WasemfengiWhefurstarfsleyfiskv.6.gr.,sbr.4.gr.A0J݌    Ќ  "A0J"  A0JN y2%  2  .3  Ԉ0    Lnastofnun:Fyrirtkisemtekurm;tiinnlnumeWaWrumendurgreiWanlegumfjr  munumfralmenningiogveitirlnfyrireiginreikning.Fjrmlafyrirtkisemhefur x fengiWstarfsleyfiskv.1.!3.tlul.1.mgr.4.gr.telstveralnastofnun.A0JN{݌kC   Ќ  "A0J"  A0J_  y2%  3  .3  Ԉ0    StaWbundiWfyrirtki:VerWbrfafyrirtkisemstundarviWskiptifyrireiginreikning 6 mrkuWumfyrirstaWlaWaframvirkasamninga,_valrtti_ԀeWaaWrarafleiWurog_lausafjr  mrkuWum_,eingnguYeimtilgangiaWverjastWur_afleiWumrkuWum_,eWaYaW  stundarviWskiptifyrirreikningannarrasemeigaaWildaWsmumrkuWumogYarsem o gerterrWfyriraW_uppgjrsaWilar_ԀbyrgistaWstaWiWverWiviWsamningasemslktfyrir b: tkigerir.A0J_ ݌-   Ќ  "A0J"  A0J> y2%  4  .3  Ԉ0    Vtryggingaflag:VtryggingaflageinsogYaWerskilgreintlgumumvtrygginga  starfsemi.A0J>k݌   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    Fjrmlasamsteypa:SamstWaflagaeWaflgsemhafameWsrnintengsl,sbr.23. f tlul.,YarsemeftirlitsskylduraWiliferfyrirsamstWunnioga.m.k.einnaWiliinnansam Y1  stWunnarstarfarfjrmlasviWiogannaraWilistarfarvtryggingasviWiogYarsem $ ! umsvifsamstWugrundvelliog/eWasamanlgWumsviffjrmlasviWiannarsvegarog  " hinsvegarsamsvarandiumsvifvtryggingasviWieruhvorumsigtalinmikilvgsam !# kvmtreglumsemFjrmlaeftirlitiWseturskv.3.mgr.109.gr.Farienginneftirlits "]$ skylduraWilifyrirsamstWunni,enstarfsemisamstWunnarferaWallegaframfjrmla P#(% eWavtryggingasviWisamkvmtskilgreiningureglumsemFjrmlaeftirlitiWseturskv. $& 3.mgr.109.gr.,telstsamstWanverafjrmlasamsteypa.SrhverjaundirsamstWusem $ ' uppfyllirskilyrWi1.mlsl.YessatluliWarskalltasemfjrmlasamsteypu.A0J݌%!(   Ќ  "A0J"  A0J y2%  6  .3  Ԉ0    Framkvmdastj;ri:Einstaklingursemstj;rnfjrmlafyrirtkisrWurtilYessaWstanda |&T") fyrirrekstriYesssamrmiviWkvWilagaumhlutaflgeWalagaYessara,burtsWfr G'#* starfsheitiaWWruleyti.A0J݌#(#+   #Ќ  "A0J"  A0J y2%  7  .3  Ԉ0    LykilstarfsmaWur:Einstaklingurstj;rnunarstarfi,annarenframkvmdastj;ri,sem ( hefurumboWtilaWtakakvarWanirsemgetahafthrifframtWarYr;unogafkomufyrir  tkisins.A0J݌   Ќ  "A0J"  A0J y2%  8  .3  Ԉ0    Kaupauki:StarfskjrstarfsmannsfjrmlafyrirtkissemaWjafnaWieruskilgreindmeW a tillititilrangursogeruekkiYtturfstumstarfskjrumstarfsmannsYarsemendanleg T, fjrhWeWaumfangYeirraliggurekkifyrirmeWnkvmumhttifyrirfram.A0J݌   Ќ  "A0J"  A0J y2%  9  .3  Ԉ0    M;Wurflag:Fyrirtkitelstveram;WurflagYegarYaW:A0J݌   Ќ  "C "  C0 y 0y y e2%  a  .3  Ԉ0    rWuryfirmeirihlutaatkvWaWrufyrirtki,CC݌    Ќ  "C "  CS0 y 0y y e2%  b  .3  Ԉ0    eignarhlutiWrufyrirtkioghefurrtttilaWtilnefnaeWavkjafrmeirihluta  X stj;rnarmannaeWastj;rnenda,CS݌K #    Ќ  "C "  C0 y 0y y e2%  c  .3  Ԉ0    eignarhlutiWrufyrirtkioghefurrtttilaWhafarWandihrifstarfsemiYess    grundvellisamYykktafyrirtkisinseWasamningsviWYaW,C݌     Ќ  "C "  C 0 y 0y y e2%  d  .3  Ԉ0    eignarhlutiWrufyrirtkiogrWur,grundvellisamningsviWaWrahluthafaeWa   eignaraWila,meirihlutaatkvWafyrirtkinueWaC ݌wO    Ќ  "C "  Cm"0 y 0y y e2%  e  .3  Ԉ0    eignarhlutiWrufyrirtkioghefurrWandistWuYv.Cm""݌B    Ќ  "B; "  B;#0 y 2%3  0y y    e ViWmatatkvWisrttiogrttindumtilaWtilnefnaeWavkjafrstj;rnarmnnumeWa    stj;rnendumskalleggjasamanrttindisemm;Wurflagogd;tturflagrWayfir.B;##݌    Ќ  "B; "  B;f%0 y 2%3  0y y    e ViWmatatkvWisrttid;tturflagiskalekkitalinnmeWatkvWisrttursemfylgir {  eiginhlutumd;tturflagsinseWad;tturflgumYess.B;f%%݌nF   Ќ  "A0J "  A0J& y2%  10  .3  Ԉ0    D;tturflag:FyrirtkisemhafaYautengslviWfjrmlafyrirtkieWaeignarhaldsflag 9 fjrmlasviWisemlUster9.tlul.teljastverad;tturflg.Fyrirtkisemerd;tturflag  d;tturflagstelsteinnigverad;tturflagm;Wurflags.A0J&'݌   Ќ  "A0J "  A0J ) y2%  11  .3  Ԉ0    SamstWa:M;Wurflagogd;tturflgYessmyndasamstWu.A0J ):)݌r   Ќ  "A0J "  A0J:* y2%  12  .3  Ԉ0    Btib:StarfsstWsemlgumsamkvmterhWfjrmlafyrirtki,semhnerhlutiaf, e= ogannastmeWbeinumhttilleWahlutaYeirraviWskiptasemfjrmlafyrirtkistundar.A0J:*g*݌0   Ќ  "A0J "  A0J+ y2%  13  .3  Ԉ0    FlaghliWarstarfsemi:FlagsemhefuraWmeginstarfsemiaWsjumYj;nustusemer  tilviWb;tarviWmeginstarfsemieinseWafleirifjrmlafyrirtkja,t.d._gagnavinnsluYj;n  ustu_,umsj;nmeWfasteignumeWaaWraYj;nustusemsamrUmiststarfsemifjr_mlafyrir i tkja_.A0J+ ,݌\4   Ќ  "A0J "  A0J. y2%  14  .3  Ԉ0    EignarhaldsflagfjrmlasviWi:FjrmlastofnunsemekkierblandaWeignarhaldsflag ' fjrmlastarfsemiYarsemd;tturflgineruannaWhvorteingngueWaaWallegafjr  mlafyrirtkieWafjrmlastofnaniroga.m.k.eittd;tturflagiWerfjrmlafyrirtki.A0J..݌   Ќ  "A0J"  A0J0 y2%  15  .3  Ԉ0    BlandaWeignarhaldsflag:M;WurflagsemekkiereignarhaldsflagfjrmlasviWi, `  fjrmlafyrirtkieWablandaWeignarhaldsflagfjrmlastarfsemiYarsema.m.k.eitt S+! d;tturflagerfjrmlafyrirtki.A0J00݌"   Ќ  "A0J"  A0J2 y2%  16  .3  Ԉ0    BlandaWeignarhaldsflagfjrmlastarfsemi:M;Wurflagsemekkiereftirlitsskylten # YaWsamtd;tturflgumsnum,Yarsema.m.k.eittYeirraereftirlitsskyltogermeW  $ hfuWstWvaraWildarrki,ogWrumaWilummyndarfjrmlasamsteypu.A0J22݌!W%   Ќ  "A0J"  A0J4 y2%  17  .3  Ԉ0    Fjrmlastofnun:Fyrirtki,annaWenfjrmlafyrirtki,semhefuraWmeginstarfsemi J""& aWaflaeignarhlutaeWasinnaeinnieWafleiritegundumstarfsemisemumgetur2.!12. #' og15.tlul.1.mgr.20.gr.,Y.m.t.eignarhaldsflgfjrmlasviWi,blnduWeignar #( haldsflgoggreiWslustofnanirskilningilagaumgreiWsluYj;nustu,enaWundanskildum $ ) _eignarhaldsflgum_ԀvtryggingasviWiogblnduWum_eignarhaldsflgum_Ԁvtrygg v%N!* ingasviWieinsogYaueruskilgreindlgumumvtryggingastarfsemi.A0J45݌A&"+   Ќ  "A0J"  A0J8 y2%  18  .3  Ԉ0    AWilifjrmlamarkaWi:EftirtaldiraWilarteljastaWilarfjrmlamarkaWi:A0J88݌ '",   Ќ  "C"  C90 y 0y y e2%  a  .3  Ԉ0    Fjrmlafyrirtki.C99݌'#-   Ќ  "C"  C:0 y 0y y e2%  b  .3  Ԉ0    Fjrmlastofnun.C:;݌(z$.   Ќ  "C"  C;0 y 0y y e2%  c  .3  Ԉ0    FlaghliWarstarfsemisemerhlutiaf_samstWustWu_Ԁfjrmlafyrirtkis.C;&<݌(   Ќ  "C"  Cp=0 y 0y y e2%  d  .3  Ԉ0    Vtryggingaflag.Cp==݌   Ќ  "C"  C>0 y 0y y e2%  e  .3  Ԉ0    VtryggingaflagutanEvr;pskaefnahagssvWisins.C>>݌   Ќ  "C"  C?0 y 0y y e2%  f  .3  Ԉ0    _Endurtryggingaflag_.C??݌a   Ќ  "C"  C@0 y 0y y e2%  g  .3  Ԉ0    _Endurtryggingaflag_ԀutanEvr;pskaefnahagssvWisins.C@&A݌T,   Ќ  "C"  CWB0 y 0y y e2%  h  .3  Ԉ0    EignarhaldsflagvtryggingasviWi.CWBB݌   Ќ  "C"  CC0 y 0y y e2%  i  .3  Ԉ0    BlandaWeignarhaldsflagfjrmlastarfsemi.CCC݌   Ќ  "C "  CD0 y 0y y e2%  j  .3  Ԉ0    BlandaWeignarhaldsflagvtryggingasviWi.CDD݌    Ќ  "C "  CE0 y 0y y e2%  k  .3  Ԉ0    VtryggingaflagsemerundanskiliWgildissviWitilskipunar2009/138/EBskv.4.gr.  X Yeirrartilskipunar.CEF݌K #    Ќ  "C "  CuG0 y 0y y e2%  l  .3  Ԉ0    FyrirtkiutanEvr;pskaefnahagssvWisinsmeWmeginstarfsemisambrilegaviW    starfsemiskv.a!jliW.CuGG݌     Ќ  "A0J "  A0JI y2%  19  .3  Ԉ0    Hlutdeildarflag:FlagsemfjrmlafyrirtkihefurveruleghrifeWaYarsembeinn   eWa;beinneignarhlutinemur20%eWameiraafatkvWisrttieWahlutaf.A0JI1I݌wO    Ќ  "A0J"  A0JJ y2%  20  .3  Ԉ0    _VenslaWir_ԀaWilar:TilvenslaWraaWilateljasttengdiraWilarsamkvmtsettumreiknings B  skilareglum,sbr.lgumrsreikninga.TilvenslaWraaWilagetaeinnigtalistaWriraWilar    semFjrmlaeftirlitiWmeturaWeigibeinnaogskyldrahagsmunaaWgtavegnastarf   semifjrmlafyrirtkis.A0JJJ݌{    Ќ  "A0J"  A0J3M y2%  21  .3  Ԉ0    Virkureignarhlutur:BeineWa;beinhlutdeildflagisemnemur10%eWameiraaf nF hlutaf,stofnfeWaatkvWisrtti,eWagerirkleiftaWhafaveruleghrifstj;rnunviW 9 komandiflags.A0J3M`M݌   Ќ  "A0J"  A0JO y2%  22  .3  Ԉ0    YfirrW:Tengslmillim;Wurflagsogd;tturflags,einsogYaueruskilgreindlgumum  rsreikninga,eWasambrilegtsambandmillieinstaklingseWalgaWilaogflags.A0JOCO݌r   Ќ  "A0J"  A0JP y2%  23  .3  Ԉ0    Nintengsl:NintengslteljastveratilstaWarYegareinstaklingarog/eWaflgtengjast e= meWeinhverjumeftirfarandihtti:A0JPP݌0   Ќ  "C"  COR0 y 0y y e2%  a  .3  Ԉ0    meWhlutdeildformibeinseignarrttareWayfirrWumsemnemur20%eWameiraaf  hlutaf,stofnfeWaatkvWavgiflags,COR|R݌   Ќ  "C"  CS0 y 0y y e2%  b  .3  Ԉ0    meWyfirrWumeWaCS!T݌i   Ќ  "C"  CU0 y 0y y e2%  c  .3  Ԉ0    meWvaranlegumtengslumYeirraviWsamaYriWjaaWilagegnum_yfirrWatengsl_.CU?U݌\4   Ќ  "A0J"  A0JV y2%  24  .3  Ԉ0    H;purtengdraviWskiptamanna:XaWtelsth;purtengdraviWskiptamannaefWrueftirtal ' innaskilyrWaerfullngt:A0JVV݌   Ќ  "C"  CX0 y 0y y e2%  a  .3  Ԉ0    tveireWafleirieinstaklingareWalgaWilarsem,nemasUntsframannaW,mynda  einahttuvegnaYessaWeinnYeirrahefurbeineWa;beinyfirrWyfirhinumeWaCXGX݌`    Ќ  "C"  CY0 y 0y y e2%  b  .3  Ԉ0    tveireWafleirieinstaklingareWalgaWilarYarsemenginneinnhefuryfirrWyfir S+! hinum,einsogskilgreinteraliW,enYeirteljasttilsmuhttuvegnaYessaWYeir " erusvofjrhagslegatengdiraWlkureruaWefeinnYeirralendirfjrhagserfiWleik # um,einkumtengslumviWfjrmgnuneWaendurgreiWsluskulda,eigihinnaWilinn  $ eWaallirerfiWleikummeWfjrmgnuneWaendurgreiWsluskulda.CY'Z݌!W%   Ќ  "A0J"  A0J/] y2%  25  .3  Ԉ0    Samstarf:Samstarfskalm.a.verataliWmilliaWilaefYeirhafagertmeWsrsamkomu J""& lagumaWeinneWafleirisamannivirkumeignarhlutflagi,hvortsemsamkomulagiW #' erformlegteWa;formlegt,skriflegt,munnlegteWameWWrumhtti.Samstarfskalalltaf #( taliWverafyrirhendiYegarumeftirfaranditengsleraWrWa,nemasUntsframhiW $ ) gagnstWa:A0J/]\]݌v%N!*   Ќ  "C"  C`0 y 0y y e2%  a  .3  Ԉ0    Hj;n,aWilarskrWrisambWogbrnhj;naeWaaWilaskrWrisambW.Foreldrarog A&"+  brnteljastennfremuraWilarsamstarfi.C`5`݌ '",   Ќ  "C"  Ca0 y 0y y e2%  b  .3  Ԉ0    & a  TengslmilliaWilasemfelasrbeineWa;beinyfirrWannarsaWilansyfirhinumeWa ( eftveWafleiriflgerubeinteWa;beintundiryfirrWumsamaaWila.Takaskaltillit  tiltengslaaWilaskv.a,cogdliW.'a(bCaa݌   Ќ  "C"  Cd0 y 0y y e2%  c  .3  Ԉ0    FlgsemaWilimeWbeinumeWa;beinumhttiveruleganeignarhlut,Y.e.aWili a meWbeinumeWa;beinumhttia.m.k.20%hlutaatkvWisrttarviWkomandiflagi. T, Flag,m;WurflagYess,d;tturflgog_systurflg_Ԁteljastsamstarfi.Takaskaltillit  tiltengslaaWilaskv.a,bogdliW.CdId݌   Ќ  "C"  Cf0 y 0y y e2%  d  .3  Ԉ0    Tengslmilliflagsogstj;rnarmannaYessogflagsogframkvmdastj;raYess.Cfg݌    Ќ  "A0J"  A0J4h y2%  26  .3  Ԉ0    AWildarrki:RkisemeraWiliaWsamningnumumEvr;pskaefnahagssvWiW,aWiliaW  X stofnsamningiFrverslunarsamtakaEvr;pueWaFreyjar.A0J4hah݌K #    Ќ  "A0J"  A0Ji y2%  27  .3  Ԉ0    Fjrmlagerningur:Fjrmlagerningureinsoghannerskilgreindursamkvmtlgum    umverWbrfaviWskiptiogaWrirgerningarsemkveWiWerumreglugerWsemrWherra    seturgrundvelli2.mgr.A0Jii݌    Ќ  "A0J"  A0Jk y2%  28  .3  Ԉ0    Stofnframlag:MeWstofnframlagifjrmlafyrirtkiserttviWfjrhWogtegundYess wO  eiginfjrsemfjrmlafyrirtkiskalhafatilYessaWhlj;tastarfsleyfi.A0Jkk݌B    Ќ  "A0J"  A0J]m y2%  29  .3  Ԉ0    St;rhttuskuldbinding:httuskuldbinding,Y.e.lnveitingar,verWbrfaeign,eignar    hlutirogveittarbyrgWirfjrmlafyrirtkis,svoogaWrarskuldbindingargagnvartfjr   mlafyrirtkinu,semnemur10%eWameiraafeiginfjrgrunniYess.A0J]mm݌{    Ќ  "A0J"  A0Jto y2%  30  .3  Ԉ0    VerWbrfun:ViWskiptasamningureWa_kerfisfyrirkomulag_ԀYarsemtlnahttatengd nF kveWinnihttuskuldbindingueWasafnihttuskuldbindingaerskipt_httulg_ 9 eignasafnsoghefurbWieftirfarandieinkenna:A0Jtoo݌   Ќ  "C"  Cq0 y 0y y e2%  a  .3  Ԉ0    greiWslursamkvmt_viWskiptasamningnum_ԀeWa_kerfisfyrirkomulaginu_ԀeruhWaraf  komuogefndumaf_httuskuldbindingunni_ԀeWasafnihttuskuldbindingaogCqq݌r   Ќ  "C"  Cs0 y 0y y e2%  b  .3  Ԉ0    forgangsrWun_httulaganna_ԀkvarWardreifingutapslftma_viWskiptasamningsins_ e= eWa_kerfisfyrirkomulagsins_.Css݌0   Ќ  "A0J"  A0Ju y2%  31  .3  Ԉ0    _VerWbrfuW_ԀstaWa:httuskuldbindingvegnaverWbrfunar.A0Juu݌   Ќ  "A0J"  A0Jw y2%  32  .3  Ԉ0    _EndurverWbrfun_:VerWbrfunYarsemhttatengdundirliggjandisafnihttuskuld  bindingaer_lagskipt_ԀhlutaogaWlgmarkieinundirliggjandihttuskuldbindinger i _verWbrfuW_ԀstaWa.A0Jw0w݌\4   Ќ  "A0J "  A0J?y y2%  33  .3  Ԉ0    _EndurverWbrfuW_ԀstaWa:httuskuldbindingvegna_endurverWbrfunar_.A0J?yly݌'   Ќ  "A0J!"  A0Jz y2%  34  .3  Ԉ0    Hftfjrmagn:SamtalaeiginfjrgrunnsgerningaYttar1skv.84.gr.aog84.gr.bog  eiginfjrgrunnsgerningaYttar2skv.84.gr.csemaWhmarkinemaYriWjungiafeigin  fjrgrunnsgerningumYttar1,samtfrdrttarliWumskv.85.gr.A0Jzz݌`    Ќ  "A0J""  A0J| y2%  35  .3  Ԉ0    StWursemerhaldiWvegnaveltuviWskipta:EinhverafeftirfarandistWum:A0J||݌S+!   Ќ  "C#"  C}0 y 0y y e2%  a  .3  Ԉ0    stWurfyrireiginreikningogstWursemtengjasttiltekinniYj;nustufyrirviWskipta " vinog_viWskiptavakt_,C},~݌#   Ќ  "C#"  C0 y 0y y e2%  b  .3  Ԉ0    stWursemtlunineraWseljaafturinnanskammstmaeWaC݌ $   Ќ  "C#"  C0 y 0y y e2%  c  .3  Ԉ0    stWursemteknarerutilaWhagnast_skammtmamismun_ԀmillikaupogsluverWs !W% eWaWrumverWog_vaxtabreytingum_.C+݌J""&   Ќ  "A0J#"  A0J݂ y2%  36  .3  Ԉ0    Veltub;k:AllarstWurfjrmlagerningumoghrvrumsemfjrmlafyrirtkiheldur, #' annaWhvortvegnaveltuviWskiptaeWatilaWverjastWursemhaldiWervegnaveltuviW #( skipta.A0J݂ ݌$ )   Ќ  "A0J$"  A0J y2%  37  .3  Ԉ0    :beinneignarhlutur:httuskuldbindinggagnvartmilliliWsemberhttuvegna_fjr v%N!* magnsgernings_ԀtgefnumafaWilafjrmlamarkaWiYarsemtapfjrmlafyrirtkisins, A&"+ eftilYesskmiaWslkur_fjrmagnsgerningur_ԀyrWiendanlegaafskrifaWur,yrWiekkiveru  '", legafrbrugWiWYvtapisemfjrmlafyrirtkiWyrWifyrirvegnabeinseignarhlutar '#- smu_fjrmagnsgerningum_.A0J݌(z$.   Ќ  "A0J%"  A0J y2%  38  .3  Ԉ0    & a _Krosseignarhald_:EignarhluturfjrmlafyrirtkiseiginfjrgrunnsgerningumeWaWrum ( _fjrmagnsgerningum_ԀtgefnumafaWilafjrmlamarkaWiYarsemYessiraWilareiga  einnigeiginfjrgrunnsgerningatgefnaaffjrmlafyrirtkinu.'a(A0J݌   Ќ  "A0J&"  A0JU y2%  39  .3  Ԉ0    Tilbinneignarhlutur:FjrfestingfjrmlafyrirtkisfjrmlagerningiYarsemvirWi a hanstengistmeWbeinumhttivirWi_fjrmagnsgernings_ԀtgefnumafaWilafjrmla T, markaWi.A0JU݌   Ќ   y RWherraerheimiltreglugerWaWsetjannarikvWiumskilgreininguhugtakannah;pur  tengdraviWskiptamannaogfjrmlagerningur.     2.gr. K #   y EftirfarandibreytingarverWa4.gr.laganna:    ! '! *(g00'4ABCD"A0J"  A0J? y2g  a  .3  Ԉ0    6.tlul.1.mgr.fellurbrott.A0J?l݌     Ќ  "A0J"  A0J: y2g  b  .3  Ԉ0    7.tlul.1.mgr.orWastsvo:RekstrarflagverWbrfasj;Waskv.cogdliW6.tlul.og7.   tlul.1.mgr.3.gr.A0J:g݌wO    Ќ    3.gr.     y 0staWtilvsunarinnar?18.gr. 9.tlul.5.gr.lagannakemur:23.tlul.1.mgr.1.gr.aog   3.mgr.7.gr. {    4.gr. 9  y ViW7.gr.lagannabtistnUmlsgrein,svohlj;Wandi:   y Starfsleyfiskalekkiveittefnintengslumskjanda,sbr.23.tlul.1.mgr.1.gr.a,viW  einstaklingaeWalgaWilahindraeftirlitmeWfyrirtkinuafhlfuFjrmlaeftirlitsins.HiW r samaviWeflgeWareglursemgildaumslkatengdaaWilahindraeftirlit. e=   5.gr.   y EftirfarandibreytingarverWa9.gr.laganna:  ! !"A0J"  A0JB y2g  a  .3  Ԉ0    0staWtilvsunarinnar?18.gr. 5.tlul.1.mgr.kemur:23.tlul.1.mgr.1.gr.aog i 3.mgr.7.gr.A0JBo݌\4   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWtilvsunarinnar?84.gr.b 10.tlul.1.mgr.kemur:86.gr.b.A0Jԕ݌'   Ќ  "A0J"  A0Jؖ y2g  c  .3  Ԉ0    0staWtilvsunarinnar?6.mgr.84.gr.a 10.tlul.1.mgr.kemur:6.mgr.86.gr.a.A0Jؖ݌   Ќ    6.gr. `   y OrWiW?verWbrfamiWlun 1.mgr.12.gr.lagannafellurbrott. S+!   7.gr. # Ę y 14.gr.lagannaorWastsvo,samtfyrirsgn:  $   Stofnframlaglnastofnunar. !W% K y ViWveitingustarfsleyfisskallgmark_innborgaWs_Ԁstofnframlagslnastofnunarverajafn J""& virWi5millj;naevra(EUR)slenskumkr;num.Tilstofnframlagsskv.1.mlsl.telsteinn #' eWafleiriafeftirfarandieiginfjrliWum: #( ! ! 4ABCD(%00*"A0J"  A0J y2%  1  .3  Ԉ0    _Fjrmagnsgerningar_,Y.m.t.innborgaWhlutafogstofnf,semuppfyllaskilyrWi84.gr.b.A0Jɛ݌$ )   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    _YfirverWsreikningur_Ԁvegna_eiginfjrgerninga_Ԁskv.1.tlul.,Y.m.t._yfirverWsreikningur_ v%N!* hlutafjrogstofnfjr.A0J'݌A&"+   Ќ  "A0J"  A0Jž y2%  3  .3  Ԉ0    :rWstafaWeigiWf.A0Jž݌ '",     "A0J"  A0Jȟ y2%  4  .3  Ԉ0    Varasj;Wur.A0Jȟ݌'#-   Ќ   y &   Xrttfyrir1.mgr.geturstofnframlagsparisj;WssemstarfarafmrkuWu,staWbundnu ( starfssvWiog'(hefurstarfsleyfiskv.1.og2.tlul.1.mgr.3.gr.ogstarfsheimildirskv.1.!6.,  10.,13.og14.tlul.1.mgr.20.gr.aWlgmarkinumiWjafnvirWi1_millj;nar_Ԁevra(EUR)s  lenskumkr;num.MeWafmrkuWu,staWbundnustarfssvWierttviWaWsparisj;Wurhafiekki a heimildtilaWstundastarfsemiskv.BhlutaV.kafla. T,  y ShlutafeWastofnfskv.1.eWa2.mgr.skrWslenskumkr;numskalmiWaviWopinbert  viWmiWunargengi(kaupgengi)einsogYaWerskrWhverjusinni.   y :skilnastofnuneftirnUjustarfsleyfiskalb;kfrteigiWfstaWhlutafjreWastofnfjr   ekkinemalgrifjrhWenkveWiWerum1.eWa2.mgr.eWa14.gr.a.  X  y Eiginfjrgrunnurlnastofnunarskv.84.gr.,84.gr.a!84.gr.fog85.gr.mhverjum K #  tmaeiginemalgrifjrhWenkveWiWerum1.eWa2.mgr.     y FjrmlaeftirlitinuerheimiltaWsetjannarireglurumframkvmdYessarargreinar.      8.gr. wO   y eftir14.gr.lagannakemurnUgrein,14.gr.a,samtfyrirsgn,svohlj;Wandi: B    StofnframlagverWbrfafyrirtkja,staWbundinnafyrirtkja    ogrekstrarflagaverWbrfasj;Wa.   U y ViWveitingustarfsleyfisskallgmark_innborgaWs_Ԁstofnframlags_verWbrfafyrirtkis_,staW {  bundinsfyrirtkisogrekstrarflagsverWbrfasj;WaveraeinsogYaWertilgreintYessari nF grein.Tilstofnframlagsskv.1.mlsl.telsteinneWafleiriafeftirfarandieiginfjrliWum: 9 ! !"A0J"  A0J y2%  1  .3  Ԉ0    _Fjrmagnsgerningar_,Y.m.t.innborgaWhlutafoginnborgaWstofnfsemuppfyllaskilyrWi  84.gr.b.A0J݌   Ќ  "A0J"  A0Jm y2%  2  .3  Ԉ0    _YfirverWsreikningur_Ԁvegna_eiginfjrgerninga_Ԁskv.1.tlul.,Y.m.t._yfirverWsreikningur_ r hlutafjrogstofnfjr.A0Jm݌e=   Ќ  "A0J"  A0J5 y2%  3  .3  Ԉ0    :rWstafaWeigiWf.A0J5b݌0   Ќ  "A0J"  A0J1 y2%  4  .3  Ԉ0    Varasj;Wur.A0J1^݌   Ќ   y Hlutaf_verWbrfafyrirtkis_ԀskalaWlgmarkinemajafnvirWi730Ysundevra(EUR)  slenskumkr;num. i  y Xrttfyrir2.mgr.geturhlutaf_verWbrfafyrirtkis_ԀaWlgmarkinumiWjafnvirWi125 \4 Ysundevra(EUR)slenskumkr;numef_verWbrfafyrirtkiW_ԀuppfyllireftirfarandiskilyrWi: ' ! !"A0J"  A0JN y2%  1  .3  Ԉ0    XaWhefurekkistarfsheimildirskv.cogfliW1.tlul.1.mgr.25.gr.A0JN{݌   Ќ  "A0J"  A0J| y2%  2  .3  Ԉ0    XaWhefur_starfsheimild_Ԁskv.aliW2.tlul.1.mgr.25.gr.oga.m.k.einaeWafleiriafYeim  starfsheimildumsemgetiWeruuma-,bogdliW1.tlul.1.mgr.25.gr.A0J|݌`    Ќ   y Xrttfyrir2.og3.mgr.geturhlutaf_verWbrfafyrirtkis_ԀaWlgmarkinumiWjafnvirWi50 S+! Ysundevra(EUR)slenskumkr;numefverWbrfafyrirtkihefurekki_starfsheimild_Ԁskv. " cogfliW1.tlul.1.mgr.ogaliW2.tlul.1.mgr.25.gr. #  y HlutafstaWbundinsfyrirtkisskalaWlgmarkinemajafnvirWi50Ysundevra(EUR)  $ slenskumkr;numefYaWveitirYj;nustuWrurkiEvr;pskaefnahagssvWinuskv.36. !W% og/eWa37.gr. J""&  y HlutafrekstrarflagsverWbrfasj;WaskalaWlgmarkinemajafnvirWi125Ysundevra #' (EUR)slenskumkr;num.Hlutafskalhkkaumsemnemur0,02%afeignumverWbrfa #( sj;Waogannarrasj;Waumsameiginlegafjrfestingusemerurekstrirekstrarflagsinsogeru $ ) umframjafnvirWi250millj;naevra(EUR)slenskumkr;num.Hlutafskv.1.og2.mlsl. v%N!* YarfY;ekkiaWfarayfirjafnvirWi10millj;naevra(EUR)slenskumkr;num.MeWeignum A&"+ rekstrarflagssamkvmtYessarimlsgreinskalteljaeignirverWbrfasj;Waogannarrasj;Wa  '",  umsameiginlegafjrfestingu. '#-  y &   ShlutafskrWslenskumkr;numskalmiWaviWopinbertviWmiWunargengi(kaupgengi) ( einsogYaWerskrWhverjusinni.'(T   y :skifyrirtkisamkvmtYessarigreineftirnUjustarfsleyfiskalb;kfrteigiWfstaW  hlutafjrekkinemalgrifjrhWenkveWiWerumYessarigreineWa14.gr. a  y EiginfjrgrunnurfyrirtkissamkvmtYessarigreinmhverjumtmaeiginemalgri T, fjrhWenkveWiWerum2.!5.mgr.   y FjrmlaeftirlitinuerheimiltaWsetjannarireglurumframkvmdYessarargreinar.    9.gr.  X v y LokamlsliWur1.mgr.16.gr.lagannaorWastsvo:FjrmlaeftirlitinuerheimiltaWsetja K #  reglursemkveWannarumstarfsemiinnriendurskoWunardeildar.      10.gr.    y eftirorWunum?aWilannumtengslum 3.mlsl.2.mgr.17.gr.alagannakemur: wO  venslaWaaWila. B    11.gr.   u y 18.gr.lagannaorWastsvo,samtfyrirsgn: {    UpplUsingaskyldafjrmlafyrirtkis. nF  y FjrmlafyrirtkiskalupplUsaopinberlegaumhttu,httustUringuogeiginfjrstWu 9 fyrirtkisins.FjrmlaeftirlitinuerheimiltaWkveWatWnislkrarupplUsingagjafar,hvenr  upplUsingarnarskulibirtarogaWYrskulibirtasrstkummiWli,Wrumenrsreikningum  fjrmlafyrirtkja.FjrmlaeftirlitiWgeturkrafistYessaWm;Wurflagfjrmlafyrirtkisbirti r rlega,annaWhvortaWfullueWameWtilvsun,lUsinguuppbyggingusamstWufyrirtkisins e= ogupplUsingarumstj;rnarhttiogskipuritYess.UpplUsingaskyldufjrmlafyrirtkisskal 0 afmarkannarmeWreglugerWsemrWherraseturgrundvelli117.gr.a.    12.gr. i  y EftirfarandibreytingarverWa1.mgr.20.gr.laganna: \4 ! ! *(g004ABCD"A0J"  A0J y2g  a  .3  Ԉ0    11.tlul.orWastsvo:_EignastUringar_ԀogrWgjafar.A0J&݌'   Ќ  "A0J"  A0J1 y2g  b  .3  Ԉ0    0staWorWsins?vxtunar 12.tlul.kemur:umsUslu.A0J1^݌   Ќ    13.gr. `  W y EftirfarandibreytingarverWa25.gr.laganna: S+! ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?stj;rnunar aliW2.tlul.1.mgr.kemur:umsUslu.A0J1݌"   Ќ  "A0J"  A0J= y2g  b  .3  Ԉ0    ViWbtastfimmnUjarmlsgreinar,svohlj;Wandi:A0J=j݌#   Ќ  "B;"  B;U0 y 2g3  0y y    e VerWbrfafyrirtkisemuppfyllirlleftirtalinskilyrWibertakmarkaWarstarfsskyldur  $ samkvmtlgumYessum:B;U݌!W%   Ќ   *(g00*0 y 0y y "A0J"  A0JVe2g  a  .3  Ԉ0    FyrirtkiWhefurekkiheimildtilaWveitaYj;nustuskv.aliW2.tlul.1.mgr.A0JV݌J""&   Ќ  "A0J"  0 y 0y y A0Je2g  b  .3  Ԉ0    FyrirtkiWveitireinungisYj;nustuskv.a-,b-,dog/eWaeliW1.tlul.1.mgr.A0J݌#'   Ќ  "A0J"  0 y 0y y A0Je2g  c  .3  Ԉ0    FyrirtkiWhefurekkiheimildtilYessaWvarWveitareiWufeWafjrmlagerninga #( eiguviWskiptavinaogstofnatilskuldbindingaviWviWskiptavinisna.A0JK݌$ )   Ќ   *(g00*"B;"  B;O0 y 2g3  0y y    e VerWbrfafyrirtkisembertakmarkaWarstarfsskyldursamkvmtlgumYessumer v%N!* undanYegiWeftirfarandiskyldumogkrfumum:B;O|݌A&"+   Ќ   *(g00*0 y 0y y "A0J"  A0Jae2g  a  .3  Ԉ0    upplUsingaskylduumhttu,httustUringuogeiginfjrstWuskv.18.gr.,A0Ja݌ '",   Ќ  "A0J"  0 y 0y y A0Je2g  b  .3  Ԉ0    laustfskv.83.gr.,A0J݌'#-   Ќ  "A0J"  0 y 0y y A0Je2g  c  .3  Ԉ0    takmarkanirst;rumhttuskuldbindingumskv.30.gr.,A0J݌(z$.   Ќ  "A0J"  0 y 0y y A0Je2g  d  .3  Ԉ0    aWtakmarkavogunogreiknatvogunarhlutfallskv.30.gr.a,A0J=݌(   Ќ  "A0J"  0 y 0y y A0J5e2g  e  .3  Ԉ0    takmrkunkaupaukumogkaupaukakerfiskv.57.gr.aogA0J5݌   Ќ  "A0J"  0 y 0y y A0Jqe2g  f  .3  Ԉ0    samanlagWakrfuumeiginfjraukaskv.86.gr.a.A0Jq݌   Ќ   *(g00*"B;"  B;.0 y 2g3  0y y    e VerWbrfafyrirtkisemtelststaWbundiWfyrirtkierundanYegiWskyldumogkrfum a skv.4.mgr.ogerekkiskyltaWreiknateiginfjrkrfursamrmiviWIX.ogX.kafla.B;.[݌T,   Ќ  "B;"  B;0 y 2g3  0y y    e HeimilteraWkveWaumaWverWbrfafyrirtkisemberatakmarkaWarstarfsskyldur  setjitryggingufyrirtj;nisemYaukunnaaWvaldaviWskiptavinumsnumstarfsemi  sinni.NnarikvWiumfjrhWtryggingaoglgmarksskilmlaaWWruleytiskalsetja   reglugerW.B;݌ X   Ќ  "B;"  B;0 y 2g3  0y y    e VerWbrfafyrirtkisemberatakmarkaWarstarfsskyldurskulusetjatryggingufyrirtj;ni K #  semYaukunnaaWvaldaviWskiptavinumsnumstarfsemisinni.NnarikvWiumfjr    hWtryggingaoglgmarksskilmlaaWWruleytiskalsetjareglugerW.B;C݌     Ќ    14.gr. wO  ' y 26.gr.lagannasamtfyrirsgnfellurbrott. B    15.gr.    y EftirfarandibreytingarverWa27.gr.laganna: {  ! !"A0J"  A0J[ y2g  a  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:RekstrarflagiereinnigheimiltaWstundaYstarfsemisem nF kveWiWerum1.!3.tlul.enheimildtilYessaWstundastarfsemiskv.2.og3.tlul. 9 erY;bundinYvskilyrWiaWrekstrarflagiWstundistarfsemiskv.1.tlul.A0J[݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    3.tlul.1.mgr.orWastsvo:VrsluogumsUslutengslumviWhlutioghlutdeildar  skrteinisj;Waumsameiginlegafjrfestingu.A0J݌r   Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    3.mgr.orWastsvo:A0J 9݌e=   Ќ  "B;"  B;0 y 2g3  0y y    e RekstrarflagiverWbrfasj;Waer;heimilt,tengslumviWreksturverWbrfaogfjr 0 festingarsj;WasemYaWstUrir,aWnUtasrsameiginleganatkvWisrttsj;WunumYannig  aWYaWgetihaftveruleghrifstj;rnuntgefandaverWbrfa.B;,݌   Ќ    16.gr. \4 ) y EftirfarandibreytingarverWa28.gr.laganna: ' ! !"A0J"  A0J y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0J݌   Ќ  "B;"  B;0 y 2g3  0y y    e Fjrmlafyrirtkimegaekkieigavirkaeignarhlutieinstkumfyrirtkjum,semekki  erufjrmlafyrirtki,aWilarfjrmlamarkaWieWafyrirtkisemsinnaannarriYj;nustu `  starfsemioghliWarstarfsemi,sbr.21.gr.,semnemahrrifjrhWen15%afhfufjr S+! magnihlutaWeigandifjrmlafyrirtkis.B;݌"   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?eiginfjrgrunni 1.mlsl.2.mgr.kemur:hfufjrmagni.A0JJ݌#   Ќ  "A0J"  A0JS y2g  c  .3  Ԉ0    OrWin?WurentekiWhefurveriWtillittilfrdrttarskv.5.mgr.85.gr. 1.mlsl.2.mgr.  $ fallabrott.A0JS݌!W%   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    2.og3.mlsl.2.mgr.fallabrott.A0J݌J""&   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    OrWin?og2. 4.mlsl.2.mgr.fallabrott.A0J݌#'   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    ViW2.mgr.btistnUrmlsliWur,svohlj;Wandi:RWherraskalkveWannarumundan #( YgutmabundinnaeignarhlutareglugerWsemsettergrundvelli117.gr.a.A0J݌$ )   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    3.mgr.orWastsvo:A0J݌v%N!*   Ќ  "B;"  B;v0 y 2g3  0y y    e ViWtreikningeiginfjrkrfumskv.84.gr.og84.gr.eskalfjrmlafyrirtkibeita A&"+ 1250%httuvogYfjrhWsemhrriersamkvmteftirfaranditveimurstafliWum:B;v݌ '",   Ќ   *(g00*0 y 0y y "A0J"  A0Je2g  a  .3  Ԉ0    YfjrhWvirkraeignarhlutasemferframyfir15%afhfufjrmagni,sbr.1.mgr., '#- eWaA0J݌(z$.   Ќ  "A0J"  0 y 0y y A0J e2g  b  .3  Ԉ0    heildarfjrhWsamtluvirkraeignarhlutasemferframyfir60%afhfufjrmagni, ( sbr.1.mlsl.2.mgr.A0J Y݌   Ќ   *(g00*"A0J"  A0J y2g  h  .3  Ԉ0    eftir3.mgr.kemurnUmlsgrein,svohlj;Wandi:A0JB݌   Ќ  "B;"  B;.0 y 2g3  0y y    e 0staWYessaWbeita1250%httuvogfjrhWskv.3.mgr.erfjrmlafyrirtki a heimiltaWdragafjrhWinafreiginfjrgrunni.KveWiWskalnnarumYheimild T, reglugerWsemrWherraseturgrundvelli117.gr.a.B;.[݌   Ќ  "A0J"  A0J( y2g  i  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkjum 4.mgr.kemur:fyrirtkjum.A0J(U݌   Ќ    17.gr.  X V y 0staWorWsins?hlutaflagalaga lok1.mgr.29.gr.lagannakemur:lagaumhlutaflg. K #    18.gr.     y EftirfarandibreytingarverWa29.gr.alaganna:   ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?aWila fyrraskiptiW1.mlsl.2.mgr.kemur:nnumfjlskyldumeWlim wO  umYeirraeWaaWila.A0J݌B    Ќ  "A0J"  A0JI y2g  b  .3  Ԉ0    0staWorWsins?aWila seinnaskiptiW2.mlsl.2.mgr.kemur:nnumfjlskyldumeW    limumYeirraeWaaWila.A0JIv݌    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWanna?aWilaogaWilannumtengslumviWhann 3.mlsl.2.mgr.kemur: {  aWilaognnumfjlskyldumeWlimumhansogaWilannumtengslumviWY.A0J݌nF   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    0staWorWanna?ogstj;rnarmanna 4.mlsl.2.mgr.kemur:stj;rnarmannaognnafjl 9 skyldumeWlimiYeirra.A0J݌   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    OrWin?Yegarumh;pninnaaWilaeraWrWa 3.mgr.fallabrott.A0J*݌   Ќ  "A0J"  A0J4 y2g  f  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0J4a݌r   Ќ  "B;"  B;B0 y 2g3  0y y    e UmlnveitingartilvenslaWraaWila,annarraenYeirrasemfjallaWerum2.og3.mgr., e= ferskv.5.mgr.107.gr.B;Bo݌0   Ќ  "A0J"  A0J  y2g  g  .3  Ԉ0    FyrirsgngreinarinnarverWur:Lnveitingar,YarmeWaltilvenslaWraaWila.A0J  ݌   Ќ    19.gr. i   y 0staWorWanna?reglursemFjrmlaeftirlitiWsetur 1.mgr.29.gr.blagannakemur: \4 krfursamkvmtreglugerWsemrWherraseturgrundvelli117.gr.a. '   20.gr.    y 29.gr.dlagannaorWastsvo,samtfyrirsgn: `    ReglugerWumyfirfrWatlnahttuvegnaverWbrfunar. S+!   y RWherraseturreglugerWumyfirfrWatlnahttuvegnaverWbrfunar,sbr.117.gr.a. " 0reglugerWinniskaltfrannarkvWi29.gr.bog29.gr.cogkveWam.a.umhversuhu # hlutfallihttutgefandi,umsUsluaWilieWaupphaflegurlnveitandiskalhaldaeftirogum  $ viWbrgWviWviWvarandilausafjrYurrWfjrmlamarkaWi. !W%  y EfbrotiWerg_egn_ԀkvWumreglugerWarinnarberFjrmlaeftirlitinuaWkrefjasta.m.k. J""& 250%hkkunarhttuvogviW_eiginfjrtreikning_.Efbrottelst;verulegtaWmatiFjrmla #' eftirlitsinserheimiltaWfallafrauknumeiginfjrkrfum. #(   21.gr. v%N!* | y EftirfarandibreytingarverWa29.gr.elaganna: A&"+ ! !"A0J"  A0J+ y2g  a  .3  Ԉ0    0staWorWanna?reglnaskv.29.gr.bog29.gr.d 1.mlsl.kemur:reglugerWarskv.117.  '",  gr.a.A0J+X݌'#-   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    &   0staWorWanna?reglumFjrmlaeftirlitsinsskv.29.gr.d 2.mlsl.kemur:reglugerW ( skv.117.gr.a.'(3A0J݌   Ќ    22.gr. a / y EftirfarandibreytingarverWa30.gr.laganna: T, ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?eiginfjrgrunni hvarvetna1.!3.mgr.kemur:hfufjrmagni.A0J ݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWtilvsunarinnar?84.og85.gr. 1.mgr.kemur:84.gr.,84.gr.a!84.gr.fog  85.gr.A0JE݌    Ќ  "A0J"  A0Jy y2g  c  .3  Ԉ0    OrWiW?verWbrfamiWlanir 4.mgr.fellurbrott.A0Jy݌ X   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    7.mgr.orWastsvo:A0J݌K #    Ќ  "B;"  B;0 y 2g3  0y y    e FjrmlafyrirtkiskalveitaFjrmlaeftirlitinuupplUsingargrundvelliYessarar    greinarogsamrmiviWupplUsingarumst;rarhttuskuldbindingarsemkveWiWer    umreglugerWsemsettergrundvelli117.gr.a.B;݌    Ќ    23.gr. B  w y eftir30.gr.lagannakemurnUgrein,30.gr.a,samtfyrirsgn,svohlj;Wandi:      Vogunarhlutfall.   - y Fjrmlafyrirtkiskaluppfyllakrfurumhlutfallvogunarhverjusinni._VogunarhlutfalliW_ {  skalreiknaWsemYttur1skv.84.gr.aog84.gr.b,sbr.85.gr.,deiltmeW_heildarhttu nF skuldbindingum_,Y.e.eignumogliWumutanefnahagsaWteknutillititilviWeigandi_breyti 9 stuWla_._EignaliWir_ԀogliWirutanefnahagssemdregnirerufrviWkvrWunYttar1eru  undanskildirviWtreikning_heildarhttuskuldbindinga_.VogunarhlutfallskalreiknaWsem  einfldstaWalokhversrsfj;rWungs.Vogunarhlutfallfjrmlafyrirtkisskalekkifaraundir r 3%.FjrmlaeftirlitiWseturreglurumgagnaskiloggagnsivegnavogunarhlutfalls,sbr.117. e= gr.b,svoogreglurtilnnariafmrkunartreikningumvarWandivogunarhlutfallfjrmla 0 fyrirtkja,sbr.117.gr.c.   y FjrmlafyrirtkiskalveitaFjrmlaeftirlitinuupplUsingargrundvelliYessarargreinar  ogsamrmiviWupplUsingaskylduumvogunarhlutfallsemkveWiWerumreglugerWsem i settergrundvelli117.gr.a. \4   24.gr.  G" y EftirfarandibreytingarverWa31.gr.laganna:  ! ! *(g00*"A0J"  A0Ju# y2g  a  .3  Ԉ0    2.mgr.fellurbrott.A0Ju##݌`    Ќ  "A0J"  A0Jg$ y2g  b  .3  Ԉ0    0staWorWsins?hlutaflagalaga 4.mgr.kemur:lagaumhlutaflg.A0Jg$$݌S+!   Ќ    25.gr. # % y 0staWorWanna?fyrirtkjasemtengjastfjrmlasviWi tvvegis2.mlsl.35.gr.laganna  $ kemurorWiW:fjrmlastofnana. !W%   26.gr. #' & y ViW54.gr.lagannab_tist_ԀnUmlsgrein,svohlj;Wandi: #(  y FjrmlaeftirlitinuerheimiltaWsetjareglurumstj;rnarhttifjrmlafyrirtkja. $ )   27.gr. A&"+ ' y 0staWorWanna?YsemerunnumtengslumviWframkvmdastj;rafjrmlafyrirtkis   '", 1.mgr.57.gr.lagannakemur:nnafjlskyldumeWlimiframkvmdastj;rafjrmlafyrir '#- tkis. (z$. Ї  28.gr. ( ") y 0staWorWsins?hlutaflagalaga 62.gr.lagannakomi:lagaumhlutaflg.    29.gr. a ) y 0staWorWanna?breytilegumstarfskjrum 3.mgr.78.gr.lagannakemur:kaupaukum. T,   30.gr.  * y ViW78.gr.alagannabtistnUmlsgrein,svohlj;Wandi:    y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndluntlnaogm;taWilahttu  X ogtfrannarskyldurfjrmlafyrirtkissamkvmtYessarigrein. K #    31.gr.    , y ViW78.gr.blagannabtistnUmlsgrein,svohlj;Wandi:    y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndluneftirstWrarhttuogtfra wO  nnarskyldurfjrmlafyrirtkissamkvmtYessarigrein. B    32.gr.   - y ViW78.gr.clagannabtistnUmlsgrein,svohlj;Wandi: {   y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndlunsamYjppunarhttuogt nF frannarskyldurfjrmlafyrirtkissamkvmtYessarigrein. 9   33.gr.  . y ViW78.gr.dlagannabtistnUmlsgrein,svohlj;Wandi: r  y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndlunhttuvegnaverWbrfunar e= ogtfrannarskyldurfjrmlafyrirtkissamkvmtYessarigrein. 0   34.gr.  o0 y ViW78.gr.elagannabtistnUmlsgrein,svohlj;Wandi: i  y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndlunmarkaWshttuogtfra \4 nnarskyldurfjrmlafyrirtkissamkvmtYessarigrein. '   35.gr.  1 y ViW78.gr.flagannabtistnUmlsgrein,svohlj;Wandi: `   y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndlunvaxtahttuvegnaviWskipta S+! utanveltub;karogtfrannarskyldurfjrmlafyrirtkissamkvmtYessarigrein. "   36.gr.  $ h3 y ViW78.gr.glagannabtistnUmlsgrein,svohlj;Wandi: !W%  y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndlunrekstrarhttuogtfra J""& nnarskyldurfjrmlafyrirtkissamkvmtYessarigrein. #'   37.gr. $ ) 4 y ViW78.gr.hlagannabtistnUmlsgrein,svohlj;Wandi: v%N!*  y FjrmlaeftirlitinuerheimiltaWsetjareglursamrmiviW2.mgr.79.gr.ummeWhndlun A&"+ lausafjrhttuogtfrannarskyldurfjrmlafyrirtkissamkvmtYessarigrein.  '",   '#-   &   38.gr. ( }6 y ViW78.gr.ilagannabtistnUmlsgrein,svohlj;Wandi:'(6   y FjrmlaeftirlitinuerheimiltaWsetjareglurummeWhndlunhttuvegna;h;flegrar  vogunarogtfrannarskyldurfjrmlafyrirtkissamkvmtYessarigrein. a   39.gr.  (8 y 2.mlsl.1.mgr.79.gr.lagannafellurbrott.    40.gr.  X 8 y eftir79.gr.lagannakomaYrjrnUjargreinar,80.!82.gr.,samtfyrirsgnum,svohlj;W K #  andi:     y a.(80.gr.)     Knnunarogmatsferlioglagspr;fFjrmlaeftirlitsins. wO  9 y Stj;rnogframkvmdastj;rifjrmlafyrirtkisskulureglulegaleggjamattegund,dreif B  inguogfjrhW_eiginfjrYarfar_ԀfyrirtkisinsmeWhliWsj;nafhttustigiYess,Y.m.t.httu    semfelst,eWageturhlotistaf,starfsemiYess.    y FjrmlaeftirlitiWskalkannaogmetafyrirkomulagogaWferWirfjrmlafyrirtkisviWmat {  httutilaWuppfyllakrfurlagaogstj;rnvaldsfyrirmlasemsetterugrundvelliYeirra. nF ViWathuguninaskalFjrmlaeftirlitiWm.a.kannastefnuroginnriferla,sbr.3.mgr.17.gr., 9 ogframkvmdYeirrahjfjrmlafyrirtkinu.ViWknnunogmatberFjrmlaeftirlitinuaW  horfatilYeirraviWmiWasemframkoma81.gr.,eftirYvsemviW.   y Knnunogmatskv.2.mgr.skalnyfirallarskyldurogkrfursemgerWarerutilfjr r mlafyrirtkissamkvmtlgumYessumogstj;rnvaldsfyrirmlumsemsetterumeWstoW e= Yeim.FjrmlaeftirlitiWskalviWmatiWleggjaherslueftirfarandiYtti: 0 ! !"A0J"  A0J? y2g  a  .3  Ԉ0    httusemfjrmlafyrirtkistendurframmifyrireWagtistaWiWframmifyrir,A0J??݌   Ќ  "A0J"  A0J@ y2g  b  .3  Ԉ0    httufjrmlakerfinusemrekjamtilfjrmlafyrirtkis,meWhliWsj;naftilmlum  fjrmlastWugleikarWsvarWandikerfishttu,eftirYvsemviW,ogA0J@@݌i   Ќ  "A0J"  A0JbB y2g  c  .3  Ԉ0    httusemlagspr;fleiWalj;s,meWhliWsj;nafeWli,umfangiogYvhversumargYtt \4 starfsemifjrmlafyrirtkisinser.A0JbBB݌'   Ќ   y grundvelliknnunarogmatsskv.2.og3.mgr.kvarWarFjrmlaeftirlitiWhvortfyrir  komulag,rWstafanirogaWferWirfjrmlafyrirtkis,samtinnriferlumogframkvmdYeirra,  sufullngjandi,hvortstj;rnarhttirsutraustiroghvorteiginfjrgrunnurogframkvmd `  lausafjrstUringarsfullngjandimeWhliWsj;nafYeirrihttusemfelststarfseminni.Fjr S+! mlaeftirlitiWleitarlitsSeWlabanka0slandsvarWandiviWmiWviWmatframkvmdlausafjr " stUringarlnastofnanaupphafiogviWlokknnunarogmatsferlis. #  y FjrmlaeftirlitiWkveWurtWniogumfangknnunarogmatsmeWtillititilstrWarfjr  $ mlafyrirtkis,_kerfislegs_Ԁmikilvgis,eWlis,umfangsogYesshversumargYttstarfseminer. !W% MatiWskaluppfrta.m.k.rlegahjfjrmlafyrirtkjumsemtalineruupp2.mgr.82.gr. J""&  y FjrmlaeftirlitiWskalframkvmalagspr;ffjrmlafyrirtkjumtengslumviWknn #' unarogmatsferli.Slklagspr;fskuluframkvmdrlegaogoftarefFjrmlaeftirlitiWtelur #( slktnauWsynlegt,enY;meWhliWsj;naftWniogumfangiknnunarogmatsskv.5.mgr. $ )  y b.(81.gr.) A&"+   TknilegviWmiWvegnaknnunarogmatsferlisFjrmlaeftirlitsins.  '",  J y KnnunogmatFjrmlaeftirlitsinsskv.80.gr.skalauktlna-,markaWsogrekstrar '#- httum.a.ntileftirfarandiYttastarfsemifjrmlafyrirtkis: (z$. ! !"A0J"  A0JK y2g  a  .3  Ԉ0    _lagspr;fa_ԀfjrmlafyrirtkjasembeitainnramatsaWferWtilaWmetatlnahttusam ( kvmtkvWumreglugerWarsemrWherraseturgrundvelli117.gr.a,A0JKK݌   Ќ  "A0J"  A0JBM y2g  b  .3  Ԉ0    samYjppunarhttuskv.78.gr.coghvortfjrmlafyrirtkiWfylgikvWum30.gr.um  st;rarhttuskuldbindingarog_stj;rnvaldsheimildum_ԀsettumgrundvelliYeirra,A0JBMoM݌a   Ќ  "A0J"  A0J O y2g  c  .3  Ԉ0    hvortaWferWiroginnriferlar,semnotuWerutilaWstUraYeirri_eftirstWu_Ԁhttusem T, milduntlnahttufjrmlafyrirtkisnrekkitil,sureiWanlegogviWeigandi,A0J O7O݌   Ќ  "A0J"  A0JP y2g  d  .3  Ԉ0    athugunarhvorteiginfjrframlagvegnaeignasemhafaveriW_verWbrfaWar_Ԁsngjan  legtmeWtillititil_hagrns_ԀinntaksYeirraogYess_httustigs_ԀsemhefurunnistviWyfir   frsluhttu,A0JP Q݌ X   Ќ  "A0J"  A0JS y2g  e  .3  Ԉ0    httustUringarog_httumlinga_Ԁvegnalausafjrhttu,Y.m.t.:A0JSFS݌K #    Ќ  "C"  C[T0 y 0y y e2g  1  .3  Ԉ0    mismunandi_sviWsmyndagreiningar_,C[TT݌     Ќ  "C"  CU0 y 0y y e2g  2  .3  Ԉ0    stUringarYttatilmildunarlausafjrhttu,einkummeWhliWsj;nafmagni,sam    setninguoggWumvaraforWalaussfjrogCUU݌    Ќ  "C"  CIW0 y 0y y e2g  3  .3  Ԉ0    aWvirk_viWlagatlun_ԀstilstaWar,CIWvW݌wO    Ќ  "A0J"  A0JX y2g  f  .3  Ԉ0    hrifaaf_httudreifingu_Ԁoghvernig_httudreifing_Ԁermetin_httustUringarkerfum_,A0JXX݌B    Ќ  "A0J"  A0J.Z y2g  g  .3  Ԉ0    niWurstaWna_lagspr;fa_ԀfjrmlafyrirtkissemnotarinnrilkntilaWreiknaeiginfjr    krfuvegnamarkaWshttu,A0J.Z[Z݌    Ќ  "A0J"  A0J[ y2g  h  .3  Ԉ0    landfrWilegrarstaWsetningarhttuskuldbindinga,A0J[[݌{    Ќ  "A0J"  A0J\ y2g  i  .3  Ԉ0    _viWskiptalkans_ԀogA0J\]݌nF   Ќ  "A0J "  A0J] y2g  j  .3  Ԉ0    matskerfishttusamrmiviWviWmiWskv.3.mgr.80.gr.A0J]^݌9   Ќ   y FjrmlaeftirlitiWskalreglulegametaframkvmdlausafjrstUringarfjrmlafyrirtkisog  httutengdahenniogstuWlaaWYvaWfyrirtkiWYr;itraustaaWferWafrWifyrirlausafjr  stUringusamrmiviWeliW1.mgr.ViWframkvmdmatsinsskalFjrmlaeftirlitiWhorfatil r mikilvgisfjrmlafyrirtkisinsfjrmlamarkaWiogleitalitsSeWlabanka0slandsvarWi e= framkvmdinlnastofnanir. 0  y FjrmlaeftirlitiWskalfylgjastmeWYvhvortfjrmlafyrirtkiveitir;beinanstuWningviW  verWbrfun.Hafifjrmlafyrirtkioftareneinusinniveitt;beinanstuWningviWverWbrfun  skalFjrmlaeftirlitiWgrpatilviWeigandirWstafanasamrmiviW86.gr.g. i  y 0tengslumviW4.mgr.80.gr.skalFjrmlaeftirlitiWmetahvortbreytingar_virWismati_ \4 staWnaeWa_eignasafna_Ԁveltub;kgerifjrmlafyrirtkikleiftaWseljaeWaverjaeignir ' skmmumtmanYessaWverWafyrirumtalsverWutapimiWaWviWeWlilegarmarkaWsaWstWur.   y ViWknnunogmatskalFjrmlaeftirlitiWathugahriffastvaxtahttuvegnaliWautan  veltub;kar.FjrmlafyrirtkiskalgrpatilrWstafanaefskyndilegbreytingvxtum,sem `  nemur200punktum,eWannursambrilegbreytinggeturhaftYauhrifaW_hagrnt_ԀvirWi S+! fyrirtkisinsrUrnarumfjrhWsemerhrrien20%afeiginfjrgrunniYess. "  y ViWknnunogmatskalFjrmlaeftirlitiWmetahttuvegna;h;flegrarvogunarfjrmla # fyrirtkis,m.a.meWhliWsj;nafvogunarhlutfalliYess.ViWmatFjrmlaeftirlitsinskerfum  $ ogferlumfjrmlafyrirtkistilaWstUrahttuvegnavogunarskaleinnigtakamiWafviW !W% skiptalkanifjrmlafyrirtkisins. J""&  y FjrmlaeftirlitiWskalkannaogmetastj;rnarhttifjrmlafyrirtkis,_fyrirtkjamenningu_ #' oggildi,getuoghfnistj;rnarmannafjrmlafyrirtkistilaWsinnaskyldumsnum.Fjr #( mlaeftirlitiWskaltakamiWafnauWsynlegumggnumtilYessaWframkvmaknnunogmat $ ) samkvmtkvWiYessu,YarmeWalfundargerWum,_fundardagskrm_ԀogWrum_fundar v%N!* ggnum_Ԁstj;rnarog_undirnefnda_ԀogniWurstWumr_frammistWumati_Ԁstj;rnar. A&"+    '",  y & ,  c.(82.gr.) (   Eftirlitstlun.  k y FjrmlaeftirlitiWskala.m.k.rlegageratlunumeftirlitmeWfjrmlafyrirtkjum.ViW  gerW',(tk_eftirlitstlunar_ԀskalhorfttilYesshvaWknnunarogmatsferliskv.80.og81.gr.felur a sr.0eftirlitstlunskalm.a.kveWiWumeftirtalinatriWi: T, ! !"A0J"  A0Jm y2g  a  .3  Ԉ0    meWhvaWahttiFjrmlaeftirlitiWhyggstframfylgjalgbundnumverkefnumognUta  _tilfng_,Y.m.t.mannaflaogfjrmuni,A0Jmm݌   Ќ  "A0J"  A0JAo y2g  b  .3  Ԉ0    hvaWafjrmlafyrirtkistiauknueftirliti,sbr.3.mgr.,ogtilhvaWarWstafanahafi   veriWgripiWtilaWsinnaYveftirlitiogA0JAono݌ X   Ќ  "A0J"  A0Jp y2g  c  .3  Ԉ0    tmaogverktlunumvettvangsathuganirstarfsstWvumfjrmlafyrirtkis,Y.m.t. K #  tibumogd;tturflguminnanogutanEvr;pskaefnahagssvWisins.A0Jpp݌     Ќ   y Eftirlitstlunskalntileftirfarandifjrmlafyrirtkja:    ! !"A0J"  A0Jr y2g  a  .3  Ԉ0    YeirrafjrmlafyrirtkjaYarsemknnunogmatskv.80.gr.eWalagspr;fskv.6.mgr.   80.gr.ogaoggliW1.mgr.81.gr.gefatilkynnaaWveruleghttafeliststarfseminni wO  sem;gnaWgetifjrhagsstWuYeirraeWaaWfjrmlafyrirtkibrj;tigegneWauppfylli B  ekkiskilyrWilagaYessaraeWastj;rnvaldsfyrirmlasemsetterumeWstoWYeim,A0Jr s݌     Ќ  "A0J"  A0Ju y2g  b  .3  Ԉ0    fjrmlafyrirtkjasemkerfishttastafaraf,A0Juu݌    Ќ  "A0J"  A0Jv y2g  c  .3  Ԉ0    fjrmlafyrirtkjasemFjrmlaeftirlitiWtelurnauWsynlegtaWundirgangistrlega {  skoWun.A0Jvv݌nF   Ќ   y FjrmlaeftirlitinuerheimiltaWgrpatileftirtalinnaaWgerWatilaWfylgjaeftirniWurstWum 9 knnunarogmatsferlisskv.80.gr.:  ! !"A0J"  A0Jx y2g  a  .3  Ԉ0    fjlga_vettvangsathugunum_ԀstarfsstWvumfjrmlafyrirtkis,A0Jxy݌   Ќ  "A0J"  A0Jz y2g  b  .3  Ԉ0    komafastriviWverustofnunarinnarstarfsstWvumfjrmlafyrirtkis,A0JzKz݌r   Ќ  "A0J"  A0JH{ y2g  c  .3  Ԉ0    krefjastaukinnarog/eWatWariupplUsingagjafar,A0JH{u{݌e=   Ќ  "A0J"  A0J^| y2g  d  .3  Ԉ0    takaviWskiptaog/eWarekstrartlunfjrmlafyrirtkistilnnarieWatWariathugunar 0 ogA0J^||݌   Ќ  "A0J"  A0J} y2g  e  .3  Ԉ0    gangastfyrirtarlegriskoWunmikilvgumhttuYttumstarfsemifjrmlafyrirtkis.A0J}}݌   Ќ   y Eftirlitstlunskv.1.mgr.kemurekkivegfyriraWFjrmlaeftirlitiWgeri_vettvangs i athugun_Ԁtibiskv.5.eWa6.mgr.108.gr. \4   41.gr.   y ViW83.gr.lagannabtistnUmlsgreinsemorWastsvo:   y ViWmatFjrmlaeftirlitsinsYvhvortfjrmlafyrirtkiuppfylliskyldurskv.1.mgr.ber `  FjrmlaeftirlitinuaWltatilstj;rnvaldsfyrirmlaogviWmiWaSeWlabanka0slandsogannarra S+! eftirlitsstofnanafjrmlamarkaWi. "   42.gr.  $  y 84.gr.lagannaorWastsvo,samtfyrirsgn: !W%   Almennarkrfurvegnaeiginfjrgrunns. J""& = y EiginfjrgrunnurfjrmlafyrirtkisskalsamsetturafYtti1,sbr.84.gr.aog84.gr.b, #' Ytti2,sbr.84.gr.c,ogfrdrttarliWumskv.85.gr.Xttur1skiptistalmennteigiWfog #( viWb;tareigiWf.EftirfarandiskilyrWigildaumeinstakaYtti: $ ) ! !"A0J"  A0J! y2g  a  .3  Ԉ0    AlmennteigiWfYttar1skal,eftirfrdrttskv.85.gr.,nemaaWlgmarki4,5%af v%N!* httugrunni.A0J!N݌A&"+   Ќ  "A0J"  A0J~ y2g  b  .3  Ԉ0    Xttur1skal,eftirfrdrttskv.85.gr.,nemaaWlgmarki6%afhttugrunni.A0J~݌ '",     "A0J"  A0J y2g  c  .3  Ԉ0    EiginfjrgrunnurheildskalhverjumtmanemaaWlgmarki8%afhttugrunni.A0J݌'#-   Ќ   y & a  _Fjrmagnsgerningar_,semfjrmlafyrirtkigeturkveWiWeinhliWaaWgreiWavextieWaarW ( afmeWWruenreiWufeWaeiginfjrgrunnsgerningum,getaekkitalisttileiginfjrgrunnsgern  inganemameWfyrirframsamYykkiFjrmlaeftirlitsins.'a(   y FjrmlafyrirtkiYarffyrirframsamYykkiFjrmlaeftirlitsinstilaWgeraannaWeWahvort a tveggjaafeftirfarandi: T, ! !"A0J"  A0Ji y2g  a  .3  Ԉ0    Lkka,innleysaeWaendurkaupagerningaalmennueiginfYttar1semfjrmlafyrir  tkihefurgefiWtsamrmiviWlgumhlutaflg.A0Ji݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    Innkalla,innleysa,endurgreiWaeWaendurkaupagerningaviWb;tareiginfjrYttar1eWa   Yttar2,eftirYvsemviW,fyrirsamningsbundinngjalddagaYeirra.A0J݌ X   Ќ   y FjrmlaeftirlitiWgeturveittfjrmlafyrirtkiheimildtilaWteljahagnaWsamkvmt_;sam K #  Yykktu_,enknnuWu,_rsuppgjri_ԀeWa_rshlutauppgjri_ԀtilYttar1.KveWiWskalnnarumY    heimildreglugerWsemsettergrundvelli117.gr.a.     y ViWtreikninghlutfllumskv.1.mgr.skaltakatillittilhlutdeildarminnihlutaal   mennueiginfYttar1,viWb;tareiginfYttar1eWaYtti2hjd;tturflgum.0reglugerW wO  semsettergrundvelli117.gr.askalkveWannarumtreikninghlutdeildminnihluta B  eiginfd;tturflagasamkvmtsamstWureikningsskilum.     y FjrmlaeftirlitiWseturreglurumtreikningeiginfjrgrunnioghttugrunnifyrirfjr   mlasamsteypur. {   y FjrmlafyrirtkiskalveitaFjrmlaeftirlitinuupplUsingargrundvelliYessarargreinar nF ogsamrmiviWupplUsingaskyldusemkveWiWerumreglugerWsemsettergrundvelli 9 117.gr.a.    43.gr. r  y eftir84.gr.lagannakomasexnUjargreinar,84.gr.a!84.gr.f,samtfyrirsgnum, e= svohlj;Wandi: 0  y a.(84.gr.a.)    AlmennteigiWfYttar1. i   y TilalmennseiginfjrYttar1teljast: \4 ! ! *(g00*"A0J"  A0JR y2g  a  .3  Ԉ0    _fjrmagnsgerningar_,Y.m.t.innborgaWhlutafoginnborgaWstofnf,semuppfyllaskilyrWi ' 2.mgr.,A0JR݌   Ќ  "A0J"  A0Jϖ y2g  b  .3  Ԉ0    _yfirverWsreikningur_Ԁvegnafjrmagnsgerningaskv.aliW,Y.m.t._yfirverWsreikningur_Ԁhluta  fjrogstofnfjr,A0Jϖ݌`    Ќ  "A0J"  A0Jx y2g  c  .3  Ԉ0    ;rWstafaWeigiWfogA0Jx݌S+!   Ќ  "A0J"  A0Jv y2g  d  .3  Ԉ0    _varasj;Wir_.A0Jv݌"   Ќ   y Tilfjrmagnsgerningaalmennseiginfjrskv.aliW1.mgr.t_eljast_Ԁ_fjrmagnsgerningar_Ԁsem # uppfyllalleftirtalinskilyrWi:  $ ! !"A0J"  A0J y2g  a  .3  Ԉ0    YeirerutgefnirbeintaffjrmlafyrirtkinusjlfumeWlgmtumhtti,A0Jʛ݌!W%   Ќ  "A0J"  A0JȜ y2g  b  .3  Ԉ0    Yeireru_innborgaWir_ԀaWfulluogekkifjrmagnaWirbeinteWa;beintaffjrmlafyrir J""& tkinu,A0JȜ݌#'   Ќ  "A0J"  A0JI y2g  c  .3  Ԉ0    YeirteljasttileiginfjrsamkvmtYeimreikningsskilareglumsemeigaviW,A0JIv݌#(   Ќ  "A0J"  A0Jz y2g  d  .3  Ԉ0    Yeireruvaranlegir,A0Jz݌$ )   Ќ  "A0J"  A0Jm y2g  e  .3  Ԉ0    Yeirhafa_jafnstWan_ԀforgangtilarWgreiWslna,A0Jm݌v%N!*   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    YeimfelastengarkvaWirumaWfjrmlafyrirtkisskyltaWgreiWatarW,A0JС݌A&"+   Ќ  "A0J"  A0Jޢ y2g  g  .3  Ԉ0    YeirmtarekstrartapifjrmlafyrirtkisundanllumWrum_fjrmagnsgerningum_Ԁsem  '", fjrmlafyrirtkiWgefurt,A0Jޢ ݌'#-   Ќ  "A0J"  A0Ji y2g  h  .3  Ԉ0    viWgjaldYroteWaslitskalgeraYuppeftirllumWrumkrfum,A0Ji݌(z$.   Ќ  "A0J"  A0J y2g  i  .3  Ԉ0    YeireruekkibundnirneinskonarsamningumsemfrirkrfursemYeimerutengdar ( hrriforgangsrWviWsliteWagjaldYrotogA0Jĥ݌   Ќ  "A0J "  A0J y2g  j  .3  Ԉ0    YeiruppfyllannurskilyrWivarWandieiginfjrgrunnsgerningaalmennseiginfjrsem  komaframreglugerWsemrWherraseturgrundvelli117.gr.a.A0JE݌a   Ќ   y b.(84.gr.b.)    ViWb;tareigiWfYttar1.  ި y ViWb;tareigiWfYttar1telstvera:   ! ! *(g00 *"A0J"  A0J1 y2g  a  .3  Ԉ0    _fjrmagnsgerningar_ԀsemuppfyllaskilyrWi2.mgr.ogA0J1^݌ X   Ќ  "A0J"  A0Jc y2g  b  .3  Ԉ0    _yfirverWsreikningur_Ԁvegnafjrmagnsgerningaskv.aliW.A0Jc݌K #    Ќ   y TilfjrmagnsgerningaviWb;tareiginfjrskv.aliW1.mgr.teljast_fjrmagnsgerningar_Ԁsem    teljastekkitilalmennseiginfjreWaYttar2oguppfyllalleftirtalinskilyrWi:    ! !"A0J"  A0Jխ y2g  a  .3  Ԉ0    Yeirerutgefnirog_innborgaWir_ԀaWfullu,A0Jխ݌    Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    Yeireruekkikeyptiraffjrmlafyrirtkinu,d;tturflgumeWa_hlutdeildarflgum_ԀYess,A0J1݌wO    Ќ  "A0J"  A0Jd y2g  c  .3  Ԉ0    YeireruekkifjrmagnaWirbeinteWa;beintaffjrmlafyrirtkinu,A0Jd݌B    Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    YeireruflokkaWirforgangsrWeftir_fjrmagnsgerningum_ԀYttar2viWslitfjrmla    fyrirtkisins,A0J݌    Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    YeireruekkibundnirneinskonarsamningumsemfrirkrfurYeimtengdarhrrifor {  gangsrWviWsliteWagjaldYrot,A0JC݌nF   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    YeireruvaranlegirogskilmlarYeirrafelaekkisrhvatafyrirfjrmlafyrirtkitilaW 9 innleysaY,A0J݌   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    Yegarskilmlar_gerninganna_ԀfelasreinneWafleirikauprttiogeingnguerheimiltaW  nUtaYmeWsamYykkitgefanda,A0J#݌r   Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    einungiserheimiltaWinnkalla,innleysaeWaendurkaupaYfimmrumeftirtgfu e= Yeirra,ogaWfengnusamYykkiFjrmlaeftirlitsins,A0J·݌0   Ќ  "A0J"  A0J y2g  i  .3  Ԉ0    skilmlar_gerninganna_ԀfelasraWeftil_kveikjuviWburWar_ԀkemurverWihfuWst;ll_gern  inganna_ԀfrWurniWur,aWhlutaeWaheild,varanlegaeWatmabundiW,eWahonumbreytt  almennan_eiginfjrgrunnsgerning_ԀYttar1,A0JJ݌i   Ќ  "A0J "  A0J y2g  j  .3  Ԉ0    YeiruppfyllannurskilyrWivarWandieiginfjrgrunnsgerningaviWb;tareiginfjrsem \4 komaframreglugerWsemrWherraseturgrundvelli117.gr.a.VegnahliWarYurfa ' _fjrmagnsgerningar_ԀaWuppfyllaskilyrWi3.mgr.84.gr.semverWatfrWsrtkum  kvWumreglugerWarinnar.A0JԻ݌   Ќ   y c.(84.gr.c.) S+!   Xttur2. " W y TilYttar2teljasteftirtaldir_eiginfjrliWir_: # ! !"A0J"  A0J2 y2g  a  .3  Ԉ0    _fjrmagnsgerningar_ԀogvkjandilnsemuppfyllaskilyrWi2.mgr.,A0J2_݌ $   Ќ  "A0J"  A0Jr y2g  b  .3  Ԉ0    _yfirverWsreikningur_Ԁvegnafjrmagnsgerningaskv.aliW,A0Jr݌!W%   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    hjfjrmlafyrirtkjumsemnotastaWalaWferW,almennarleiWrttingarvegnatlna J""& httu,aWhmarki1,25%afhttuvegnumeignumreiknuWumsamkvmtstaWalaWferW,A0J݌#'   Ќ  "A0J"  A0J\ y2g  d  .3  Ԉ0    hjfjrmlafyrirtkjumsemnotainnramatsaWferW,jkvWstaWavegnatreikninga #( vntutapi,aWhmarki0,6%afhttuvegnumeignumreiknuWumsamkvmtinnramats $ ) aWferW.A0J\݌v%N!*   Ќ   y _EiginfjrliWir_Ԁskv.aliW1.mgr.teljast_fjrmagnsgerningar_,ogeftiratvikumvkjandiln, A&"+ semteljastekkitilalmennseiginfjreWaviWb;tareiginfjrYttar1oguppfyllalleftirtalin  '", skilyrWi: '#- ! !"A0J"  A0J y2g  a  .3  Ԉ0    YeirerutgefnireWaeftiratvikumYeirraaflaWogYau_innborguW_ԀaWfullu,A0J݌(z$.   Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    YeireruekkikeyptirafeWaeftiratvikumYaufenginaWlnifrfjrmlafyrirtkinu, ( d;tturflgumeWa_hlutdeildarflgum_ԀYess,A0J 7݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    YeireruekkifjrmagnaWirafeWaeftiratvikumYaufenginaWlnibeinteWa;beintfr  fjrmlafyrirtkinu,A0J݌a   Ќ  "A0J"  A0J# y2g  d  .3  Ԉ0    krafabundinviWhfuWst;l_fjrmagnsgernings_ԀeWavkjandilnserviWsliteWagjaldYrot T, fjrmlafyrirtkisaftarkrfurWenallarkrfursemekkieruvkjandi,A0J#P݌   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    YeireruekkibundnirneinskonarsamningumsemfrirkrfurYeimtengdarhrrifor  gangsrWviWsliteWagjaldYrot,A0J݌    Ќ  "A0J"  A0Ji y2g  f  .3  Ԉ0    upphaflegurlokagjalddagi_fjrmagnsgerninganna_,ogeftiratvikumvkjandilna,eraW  X lgmarkifimmrumeftirtgfu,A0Ji݌K #    Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    skilmlarYeirrafelaekkisrhvatafyrirfjrmlafyrirtkitilaWinnleysaY,eWaeftir    atvikumendurgreiWaY,fyrirlokagjalddaga,A0J ݌     Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    YegarskilmlargerningaeWavkjandilnafelasreinneWafleirikauprttiereingngu   heimiltaWnUtaYmeWsamYykkitgefandaeWaeftiratvikumlntaka,A0J݌wO    Ќ  "A0J"  A0J* y2g  i  .3  Ԉ0    einungiserheimiltaWinnkalla,innleysaeWaendurkaupaY,eWaeftiratvikumendur B  greiWalnin,fimmrumeftirtgfuYeirraaWfengnusamYykkiFjrmlaeftirlitsinsogA0J*W݌     Ќ  "A0J "  A0J y2g  j  .3  Ԉ0    YeiruppfyllannurskilyrWivarWandieiginfjrgrunnsgerningaogvkjandilnYttar2   semkomaframreglugerWsemrWherraseturgrundvelli117.gr.a.VegnailiWar {  YessararmlsgreinarYurfa_fjrmagnsgerningar_ԀaWuppfyllaskilyrWi3.mgr.84.gr.sem nF verWatfrWsrtkumkvWumreglugerWarinnar.A0J ݌9   Ќ   y Xegarfimmrerueftiraflnstmanumskalshlutilnsinssemreiknasttileiginfjrgrunns  frastniWurum20%afnafnvirWifyrirhvertreWahlutfallslegafyrirhlutarrisemlWur  afYessumfimmrum.SumaWrWalnsemgreiWistniWurmeWafborgunumlnstmanum r skalreiknaeftirstWvarhversrsniWursambrileganhtt.EingnguerheimiltaWteljameW e= _innborgaWar_ԀfjrhWir. 0  y d.(84.gr.d.)    Lgmarkskrfur_hfs_Ԁfjrmagns_verWbrfafyrirtkis_ԀsembertakmarkaWarstarfsskyldur i ogrekstrarflagsverWbrfasj;Wa. \4  y Xrttfyrir1.mgr.84.gr.skalhftfjrmagn_verWbrfafyrirtkis_ԀsembertakmarkaWar ' starfsskyldurogrekstrarflagsverWbrfasj;WaaldreinemalgrifjrhWensemsvarartil  25%affstumrekstrarkostnaWisWastareikningsrs.FjrmlaeftirlitiWgeturheimilaWundan  YgufrYessarikrfuefgrundvallarbreytinghefurorWiWstarfsemifyrirtkisinsmillira. `  fyrstastarfsri_verWbrfafyrirtkis_ԀsembertakmarkaWarstarfsskyldurogrekstrarflags S+! verWbrfasj;WaskalhftfjrmagnYessekkinemalgrifjrhWensemsvarartil25%af " fstumrekstrarkostnaWisamkvmtrekstrartlun_starfsrsins_.FjrmlaeftirlitiWgeturkrafist # YessaWgerWsbreyting_rekstrartluninni_ԀefYaWteluraWhngefiekkirttamyndafYeirri  $ starfsemisemfyrirhuguWer.RWherragetur,meWsetningureglugerWargrundvelli117.gr. !W% a,heimilaWWrumverWbrfafyrirtkjumenYeimsemberatakmarkaWarstarfsskyldur,sbr. J""& 25.gr.,aWreiknaeiginfjrkrfursamrmiviWYettakvWi.Slkheimildskalveittgrund #' vellistarfsheimilda_verWbrfafyrirtkisins_. #(  y e.(84.gr.e.) v%N!*   Skilgreininghttugrunns. A&"+  y _httugrunnur_ԀersamtalaeftirfarandihttuYtta,sbr.einnig3.mgr.:  '",  ! !"A0J"  A0J y2g  a  .3  Ԉ0    vegintlnahttaog_Yynningarhtta_,A0J݌'#-   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    &   eiginfjrkrfurvegna_stWuhttu_Ԁfjrmlagerningaogumframhttuvegnast;rra ( httuskuldbindingaveltub;k,'(OA0J݌   Ќ  "A0J"  A0Jh y2g  c  .3  Ԉ0    eiginfjrkrfurvegnagjaldmiWlahttu,_uppgjrshttu_Ԁog_hrvruhttu_,A0Jh݌   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    eiginfjrkrfurvegnahttusemtengistOTCafleiWusamningumvegnaaWlgunar a _tlnavirWi_,A0J݌T,   Ќ  "A0J"  A0JE y2g  e  .3  Ԉ0    eiginfjrkrfurvegnarekstrarhttuogA0JEr݌   Ќ  "A0J"  A0JH y2g  f  .3  Ԉ0    veginm;taWilahtta_veltub;karviWskipta_ԀvegnaafleiWusamningaogannarrafl;kinna  fjrmlagerningasemstarfsemifjrmlafyrirtkisfelursr.A0JHu݌    Ќ   y ViWtreikningc!eliW1.mgr.httugrunniskaltakatillittilallrarstarfsemifjrmla  X fyrirtkis.EnnfremurskalviWtreikninghttugrunnimargfaldaeiginfjrkrfurvegna K #  b!eliWar1.mgr.meW_stuWlinum_Ԁ12,5.     y _httugrunnur_Ԁ_verWbrfafyrirtkis_Ԁsemekkihefurstarfsheimildirskv.cogfliW1.tlul.    1.mgr.25.gr.,_verWbrfafyrirtkis_ԀsembertakmarkaWarstarfsskylduroghefurstarfsheim   ildirskv.bogdliW1.tlul.1.mgr.25.gr.ogrekstrarflagsverWbrfasj;WaskalreiknaWur wO  semsfjrhWsemhrriersamkvmteftirfaranditveimurstafliWum: B  ! !"A0J"  A0J y2g  a  .3  Ԉ0    _httugrunnur_Ԁskv.1.mgr.aWundanskildumhttugrunnivegnarekstrarhttueWaA0J݌     Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    fjrhWinsemtilgreinder1.mlsl.84.gr.dmargflduWmeW_stuWlinum_Ԁ12,5.A0J=݌    Ќ   y Efhlutaf_verWbrfafyrirtkis_ԀskalnemajafnvirWi730Ysundevraslenskumkr;num {  skv.14.gr.askal_httugrunnur_ԀYessreiknastsemsamtalaaogbliWar3.mgr. nF  y Fjrmlafyrirtkjumerheimilt,aWfengnusamYykkiFjrmlaeftirlitsins,aWbeitainnriaW 9 ferWumviWmathttuYttumtreikningihttugrunni.KveWiWskalnnarumskilyrWi  tilaWmeganotainnriaWferWirviWmathttuYttumvegnahttugrunnsreglugerWsem  settergrundvelli117.gr.a,YarmeWtaliWvarWandiviWvarandikrfurtilfjrmlafyrirtkja r tilaWmegabeitainnriaWferWum.FjrmlaeftirlitinuerheimiltaWsetjannarireglurumYr e= krfursemfjrmlafyrirtkiYurfaaWuppfyllatilaWfleyfitilaWbeitainnriaWferWum. 0  y _httugrunnur_ԀskalafmarkaWurnnarmeWreglugerWsemrWherraseturgrundvelli  117.gr.aogskalhnm.a.takatil_httuvoga_ԀogtreikningshttuYttum.Fjrmlaeftir  litinuerheimiltaWsetjannarireglurumbreytilegarhttuvogirvegnaeinstakrahttuYtta i oghttuskuldbindinga.0reglugerWsemsettergrundvelli117.gr.askalkveWaumheim \4 ildirFjrmlaeftirlitsinstilaWmlafyrirumbreytilegarhttuvogirvegnaeinstakrahttu ' Yttaogeinstakrahttuskuldbindinga.   y f.(84.gr.f.) `    Krfurvegnaveltub;kar. S+!  y StWurveltub;kfjrmlafyrirtkisskuluannaWhvortveralausarviWkvaWirvarWandi " _seljanleika_ԀeWaunntaWverjaYrgegnhttu. #  y formum_veltub;karviWskipti_Ԁskulubyggjasttlunum,stefnuogverklagsreglumsem  $ fyrirtkiWseturtilaWhaldautanumstWunaeWa_eignasafniW_. !W%  y Fjrmlafyrirtkiskalkomaf;togviWhaldakerfumogstj;rntkjumtilaWhaldautan J""& um_veltub;kina_. #'  y Teljaminnrivrntilveltub;karviWtreikningeiginfjrkrfumvegna_stWuhttu_. #(  y Vegnaveltub;karskalfjrmlafyrirtkiuppfyllakvWireglugerWarsemsettergrund $ ) velli117.gr.a,aWYvervarWarskilyrWiogkrfurvegnatreikningastWumveltub;k, v%N!* formum_veltub;karviWskipti_,kerfiogstj;rntkisemnotuWerutilaWhaldautanum_veltu A&"+ b;kina_ԀoginnrivarnirviWtreikningeiginfjrkrfum.  '",   '#- @       &   44.gr. (   y EftirfarandibreytingarverWa84.gr.alagannasemverWur86.gr.a:'(  ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staW_tilvsananna_Ԁ?84.gr.b ,?84.gr.c ,?84.gr.d og?84.gr.e hvarvetnagreininni  kemur:86.gr.b;86.gr.c;86.gr.d;og:86.gr.e.A0J&݌a   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?eiginfjrYttarAskv.5.mgr.84.gr. 1.mgr.kemur:almennseiginfjr T, Yttar1skv.84.gr.a.A0J݌   Ќ  "A0J"  A0J5 y2g  c  .3  Ԉ0    0staWtilvsunarinnar?aliWar1.mgr.84.gr. 2.mgr.kemur:4.mgr.86.gr.g.A0J5b݌   Ќ  "A0J"  A0Jt y2g  d  .3  Ԉ0    0staWtilvsunarinnar?1.mlsl.1.mgr.84.gr. tvvegis3.mgr.kemur:84.gr.A0Jt݌    Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    0staWtilvsunarinnar?aliW1.mgr.84.gr. tvvegis3.mgr.kemur:4.mgr.86.gr.g.A0J݌ X   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    0staWtilvsunarinnar?1.mgr.84.gr. 6.mgr.kemur:84.gr.A0J#݌K #    Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    0staWorWanna?breytilegstarfskjr 6.mgr.kemur:kaupauka.A0JL݌     Ќ  "A0J"  A0JJ  y2g  h  .3  Ԉ0    0staWorWanna?breytilegumstarfskjrum 7.mgr.kemur:kaupaukum.A0JJ w ݌     Ќ    45.gr. wO  {  y EftirfarandibreytingarverWa84.gr.blagannasemverWur86.gr.b: B  ! !"A0J"  A0JB  y2g  a  .3  Ԉ0    0staWtilvsunarinnar?2.mgr.84.gr. 3.mgr.kemur:84.gr.e.A0JB o ݌     Ќ  "A0J"  A0Jn  y2g  b  .3  Ԉ0    0staWtilvsunarinnar?6.mgr.84.gr.a 4.mgr.kemur:6.mgr.86.gr.a.A0Jn  ݌    Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    0staWtilvsunarinnar?a!eliW1.mgr.84.gr. 4.mgr.kemur:4.mgr.86.gr.g.A0J  ݌{    Ќ    46.gr. 9  y 0staWtilvsunarinnar?2.mgr.84.gr. 84.gr.claganna,semverWur86.gr.c,kemur:84.  gr.e.    47.gr. e=  y EftirfarandibreytingarverWa84.gr.dlagannasemverWur86.gr.d: 0 ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staWtilvsunarinnar?2.mgr.84.gr. 2.mgr.kemur:84.gr.e.A0J݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    OrWin?ogreglnasemFjrmlaeftirlitiWseturumtreikninghlutfallssveiflujfnunar  auka 3.mgr.fallabrott.A0J݌i   Ќ  "A0J"  A0J, y2g  c  .3  Ԉ0    6.mlsl.3.mgr.fellurbrott.A0J,Y݌\4   Ќ  "A0J"  A0J' y2g  d  .3  Ԉ0    OrWiW?verWbrfamiWlun 4.mgr.fellurbrott.A0J'T݌'   Ќ    48.gr.  E y EftirfarandibreytingarverWa84.gr.elagannasemverWur86.gr.e: `  ! !"A0J"  A0J  y2g  a  .3  Ԉ0    0staWtilvsunarinnar?2.mgr.84.gr. 1.mgr.kemur:84.gr.e.A0J 9݌S+!   Ќ  "A0J"  A0J8 y2g  b  .3  Ԉ0    OrWiW?verWbrfamiWlun 2.mgr.fellurbrott.A0J8e݌"   Ќ    49.gr.  $ V y 0staWtilvsunarinnar?84.gr.a 1.!5.mgr.84.gr.flaganna,semverWur86.gr.f,kemur: !W% 86.gr.a. J""&   50.gr. #( @ y 85.gr.lagannaorWastsvo,samtfyrirsgn: $ )   Frdrtturfreiginfjrgrunni. v%N!*  y FralmennueiginfYttar1skaldragaeftirtaldaliWi: A&"+ ! !"A0J"  A0J y2g  a  .3  Ԉ0    tapogsamYykkta_arWsthlutun_,A0J݌ '",   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    fyrirsjanlega_arWsthlutun_,hafifjrmlafyrirtkifengiWheimildtilaWteljahagnaWsam '#- kvmt_;samYykktu_,enknnuWu,_rsuppgjri_ԀeWa_rshlutauppgjri_ԀtilYttar1grund (z$. velli4.mgr.84.gr.,A0J݌#m)E%/  l #Ќ  _"A0J"  A0J9 y2g  c  .3  Ԉ0    viWskiptavildogaWrar;efnislegareignir,A0J9f݌(   Ќ  "A0J"  A0JH y2g  d  .3  Ԉ0    reiknaWaskattinneignsamkvmtefnahagsreikningi,A0JHu݌   Ќ  "A0J"  A0JX  y2g  e  .3  Ԉ0    neikvWanmismunreikningsskilalegriniWurstWuogniWurstWusamkvmtinnramats  aWferWvntutapieignumogskuldbindingum,hjYeimfjrmlafyrirtkjumsem a beitainnramatsaWferW,A0JX  ݌T,   Ќ  "A0J"  A0J6" y2g  f  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaalmennseiginfjr,Y.m.t.hlutabrfaeWastofnfjr  brfa,semfjrmlafyrirtkibeint,;beinteWagegnumtilbinneignarhlutogerugefnir  taffyrirtkinusjlfu,A0J6"c"݌    Ќ  "A0J"  A0J$ y2g  g  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaalmennseiginfjr,semfjrmlafyrirtkiWbeint,  X ;beinteWagegnumtilbinneignarhlutWrumaWilumfjrmlamarkaWi,eftilstaWar K #  erkrosseignarhaldmilliYeirraogfjrmlafyrirtkisinssjlfssemFjrmlaeftirlitiWtelur    aWhafiveriWkomiWtilaWmagnauppeiginfjrgrunnfjrmlafyrirtkisins,A0J$H$݌     Ќ  "A0J"  A0J& y2g  h  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaalmennseiginfjr,semfjrmlafyrirtkiWbeint,   ;beinteWagegnumtilbinneignarhlutWrumaWilumfjrmlamarkaWi,hvortsem wO  fjrmlafyrirtkiWveruleganeignarhlutYeimeWurei,A0J&&݌B    Ќ  "A0J"  A0J( y2g  i  .3  Ԉ0    YumframfjrhWsemfjrmlafyrirtkierskyltaWdragafrviWb;tareiginfYttar1,    nemifrdrttarliWirskv.2.mgr.hrrifjrhWenviWb;tareiginffjrmlafyrirtkisins,A0J((݌    Ќ  "A0J "  A0J* y2g  j  .3  Ԉ0    eftirtaldarhttuskuldbindingarsemskylteraWmetameW1250%httuvgienfjr {  mlafyrirtkiveluraWdragafreiginfjrgrunni:A0J**݌nF   Ќ  "C "  C,0 y 0y y e2g  1  .3  Ԉ0    eignarhlutirflgumsemeruumframYaumrksemgreinir1.mgr.og1.mlsl. 9 3.mgr.28.gr.,C,2,݌   Ќ  "C "  C-0 y 0y y e2g  2  .3  Ԉ0    verWbrfaWarstWur,C--݌   Ќ  "C "  C.0 y 0y y e2g  3  .3  Ԉ0    aWrarhttuskuldbindingarsemtaldareruuppreglugerWsemrWherrasetur r grundvelli117.gr.a,C..݌e=   Ќ  "A0J "  A0J)0 y2g  k  .3  Ԉ0    fyrirsjanlegarskattlgur,nemafjrmlafyrirtkihafileiWrttfjrhWalmennseigin 0 fjrvegnaYeirra.A0J)0V0݌   Ќ   y RWherraerheimiltaWmlafyrirumundanYgufrfrdrttiskv.d-,f-,goghliW  1.mgr.meWsetningureglugerWargrundvelli117.gr.a. i  y LeiWinvirWingskuldbindingatilmyndunareiginfjrskaldragaYaWeigiWffralmennu \4 eiginfYttar1. '  y FrviWb;tareiginfYttar1skaldragaeftirtaldaliWi:  ! !"A0J"  A0J3 y2g  a  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaviWb;tareiginfjrYttar1,Y.m.t.hlutabrfaeWa  stofnfjrbrfa,semfjrmlafyrirtkibeint,;beinteWagegnumtilbinneignarhlutog `  erugefnirtaffyrirtkinusjlfu,A0J33݌S+!   Ќ  "A0J"  A0J5 y2g  b  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaviWb;tareiginfjrYttar1,semfjrmlafyrirtkiW " beint,;beinteWagegnumtilbinneignarhlutWrumaWilumfjrmlamarkaWi,eftil # staWarerkrosseignarhaldmilliYeirraogfjrmlafyrirtkisinssjlfssemFjrmlaeftir  $ litiWteluraWhafiveriWkomiWtilaWmagnauppeiginfjrgrunnfjrmlafyrirtkisins,A0J55݌!W%   Ќ  "A0J"  A0JH8 y2g  c  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaviWb;tareiginfjrYttar1,semfjrmlafyrirtkiW J""& beint,;beinteWagegnumtilbinneignarhlutWrumaWilumfjrmlamarkaWi,hvort #' semfjrmlafyrirtkiWveruleganeignarhlutYeimeWurei,aWundanskildumstWum #( vegnaslutryggingasemhaldiWerfimmvirkadagaeWaskemur,A0JH8u8݌$ )   Ќ  "A0J"  A0J: y2g  d  .3  Ԉ0    YumframfjrhWsemfjrmlafyrirtkierskyltaWdragafrYtti2,nemifrdrttar v%N!* liWirskv.5.mgr.hrrifjrhWenYttur2ogA0J: ;݌A&"+   Ќ  "A0J"  A0Jh< y2g  e  .3  Ԉ0    fyrirsjanlegarskattlgur,nemafjrmlafyrirtkihafileiWrttfjrhWviWb;tareigin  '",  fjrvegnaYeirra.A0Jh<<݌'#-   Ќ  _ y & a  FrYtti2skaldragaeftirtaldaeiginfjrliWi: ( ! !"A0J"  A0Jz> y2g  a  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaYttar2semfjrmlafyrirtkibeint,;beinteWa  gegnumtilbinneignarhlutogerugefnirtaffyrirtkinusjlfu,'a(=A0Jz>>݌   Ќ  "A0J"  A0J)@ y2g  b  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaYttar2,semfjrmlafyrirtkiWbeint,;beint a eWagegnumtilbinneignarhlutWrumaWilumfjrmlamarkaWi,eftilstaWarer T, _krosseignarhald_ԀmilliYeirraogfjrmlafyrirtkisinssjlfssemFjrmlaeftirlitiWtelur  aWhafiveriWkomiWtilaWmagnauppeiginfjrgrunnfjrmlafyrirtkisinsogA0J)@V@݌   Ќ  "A0J"  A0JB y2g  c  .3  Ԉ0    b;kfrtvirWieiginfjrgrunnsgerningaYttar2,semfjrmlafyrirtkiWbeint,;beint   eWagegnumtilbinneignarhlutWrumaWilumfjrmlamarkaWi,hvortsemfjrmla  X fyrirtkiWveruleganeignarhlutYeimeWurei,aWundanskildumstWumvegna_slu K #  trygginga_ԀsemhaldiWerfimmvirkadagaeWaskemur.A0JBC݌     Ќ   y 0reglugerWsemrWherraseturgrundvelli117.gr.askalkveWiWnnarumfrdrttarliWi    skv.1.,4.og5.mgr.    y FjrmlaeftirlitiWgeturveittfjrmlasamsteypumundanYgufrkrfum1.mgr.KveWiW wO  skalnnarumYundanYguheimildreglugerWsemrWherraseturgrundvelli117.gr.a. B   y XegarfjrfestingfjrmlafyrirtkishlutumaWilafjrmlamarkaWi,eWaeftiratvikum    veittvkjandilntilsmuaWila,erbrWabirgWarWstfunogtluWsemfjrhagsaWstoWviW   endurskipulagningueWatilbjargarhlutaWeigandifyrirtkierFjrmlaeftirlitinuheimiltaW {  veitaundanYgufrkvWum4.og5.mgr. nF   51.gr.  I y ViWlginbtistnUgrein,86.gr.g,samtfyrirsgn,svohlj;Wandi:    Valdheimildirvegnaeftirlits. r I y FjrmlaeftirlitiWskalkrefjastYessaWfjrmlafyrirtkigrpitmanlegatilnauWsynlegra e= rWstafanatilrb;taeffyrirtkiWuppfyllirekkikvWilagaYessaraaukreglugerWaogreglna 0 semsettarerumeWstoWYeim.   y TeljiFjrmlaeftirlitiWlklegt,byggtggnumeWaupplUsingumsemYaWbUryfir,aWfjr  mlafyrirtkigetiekkiinnannstu12mnaWauppfylltkvWilagaYessaraaukreglugerWa i ogreglnasemsettarerumeWstoWYeim,skalstofnuninkr_efjast_ԀYessaWfjrmlafyrirtki \4 grpitmanlegatilnauWsynlegrarWstafanatilrb;ta. '  y TeljiFjrmlaeftirlitiWaWtveimureWafleirifjrmlafyrirtkjummeWsambrileghttu  sniW,t.d.sambrileg_viWskiptalkn_,stafihttaafsambrilegumhttuYttumeWafelisr  httugagnvartfjrmlakerfinugeturYaWkrafistYessaWYaugangistundirsambrilegteWa `  samaknnunarogmatsferlioggildirskv.1.og2.mgr.80.gr.Httaafsambrilegum S+! httuYttumeWahttugagnvartfjrmlakerfinuvarWarkerfishttusrstaklega.NUtiFjr " mlaeftirlitiWYessaheimilderYveinnigheimiltaWbeitaumrddaaWilasamskonarvald # heimildumgrundvelli4.mgr.  $  y TilaWframfylgjakrfumskv.2.!4.mgr.80.gr.,4.mgr.81.gr.og1.!3.mgr.Yessarar !W% greinarerFjrmlaeftirlitinuheimiltaWmlafyrirum: J""& ! !"A0J"  A0JQ y2g  a  .3  Ԉ0    hrrieiginfjrgrunnensemnemur8%afhttugrunni,sbr.einnig86.gr.a!86.gr.e,A0JQQ݌#'   Ќ  "A0J"  A0JR y2g  b  .3  Ԉ0    endurbturinnriferlum,sbr.17.gr.ogIX.kafla,A0JRR݌#(   Ќ  "A0J"  A0JS y2g  c  .3  Ԉ0    aWfjrmlafyrirtkisetjiframsrstakatlunumYaWhvernigfyrirtkiWmunuppfylla $ ) krfurlagaYessaraaukreglugerWaogreglnasemsettarerumeWstoWYeim,aukYess v%N!* aWsetjafjrmlafyrirtkjumtmafrestivarWandiframkvmdtlunarinnar,Y.m.t.vegna A&"+ frestaeWaendurb;tasemunnarerutluninni,A0JST݌ '",     "A0J"  A0J[V y2g  d  .3  Ԉ0    niWurfrslueignumviWtreikningeiginfjrgrunni,A0J[VV݌'#-   Ќ  _"A0J"  A0JW y2g  e  .3  Ԉ0    &   hmlureWatakmrkunstarfsemifjrmlafyrirtkiseWa,eftirYvsemviW,meWslu ( eignaeWaviWskiptaeiningasemskapaauknahttu,'(XA0JWW݌   Ќ  "A0J"  A0J *  <% y EftirfarandibreytingarverWa1.mgr.110.gr.laganna:   ! !"A0J"  A0J y2g  a  .3  Ԉ0    eftir6.tlul.kemurnUrtluliWur,svohlj;Wandi:18.gr.umaWupplUsaskulium {  httur,httustUringuogeiginfjrstWufyrirtkisins.A0JD݌nF   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    10.tlul.orWastsvo:3.mgr.27.gr.umaW;heimiltsaWnUtasrsameiginlegan 9 atkvWisrttsj;WumsemYaWstUrirtilYessaWhafaveruleghrifstj;rnuntgefanda  verWbrfa.A0Jۂ݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    eftir15.tlul.kemurnUrtluliWur,svohlj;Wandi:30.gr.aumupplUsingarum r vogunarhlutfall.A0JĄ݌e=   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    38.tlul.orWastsvo:2.mgr.84.gr.umfyrirframsamYykkiFjrmlaeftirlitsins.A0J)݌0   Ќ  "A0J"  A0J/ y2g  e  .3  Ԉ0    39.tlul.orWastsvo:3.mgr.84.gr.umfyrirframsamYykkiFjrmlaeftirlitsins.A0J/\݌   Ќ  "A0J"  A0Jb y2g  f  .3  Ԉ0    ViWbtastttanUirtluliWir,svohlj;Wandi:A0Jb݌   Ќ   4ABCD(%00*!4 !"A0J4"  0 y 0y y 0e  A0J2%  53  .3  Ԉ0: e e   78.gr.aummeWhndluntlnaogm;taWilahttu.A0J~݌i:  :   Ќ  "A0J5"  0 y 0y y 0e  A0Jq2%  54  .3  Ԉ0: e e   78.gr.cummeWhndlunsamYjppunarhttu.A0Jqҋ݌\4:  :   Ќ  "A0J6"  0 y 0y y 0e  A0J2%  55  .3  Ԉ0: e e   78.gr.eummeWhndlunmarkaWshttu.A0J݌':  :   Ќ  "A0J7"  0 y 0y y 0e  A0J2%  56  .3  Ԉ0: e e   78.gr.gummeWhndlunrekstrarhttu.A0Ja݌:  :   Ќ  "A0J8"  0 y 0y y 0e  A0JC2%  57  .3  Ԉ0: e e   78.gr.hummeWhndlunlausafjrhttu.A0JC݌:  :   Ќ  "A0J9"  0 y 0y y 0e  A0J2%  58  .3  Ԉ0: e e   7.mgr.84.gr.umaWveitaFjrmlaeftirlitinuekkiupplUsingareWaveita;fullngj `  andiupplUsingarumeigiWfogeiginfjrgrunn.A0J݌S+!:  :   Ќ  "A0J:"  0 y 0y y 0e  A0JL2%  59  .3  Ԉ0: e e   7.mgr.30.gr.umaWveitaFjrmlaeftirlitinuekkiupplUsingareWaveita;fullngj " andiupplUsingarumst;rarhttuskuldbindingar.A0JL݌#:  :   Ќ  "A0J;"  0 y 0y y 0e  A0J2%  60  .3  Ԉ0: e e   2.mgr.30.gr.aumaWveitaFjrmlaeftirlitinuekkiupplUsingareWaveita;full  $ ngjandiupplUsingarumvogunarhlutfall.A0Js݌!W%:  :   Ќ   *(g00<4ABCD{  56.gr. #' Q y 6.tlul.1.mgr.112.gr.blagannafellurbrott. #(   57.gr. v%N!* ݖ y EftirfarandibreytingarverWa117.gr.blaganna: A&"+ ! ! *(g00*"A0J"  A0J y2g  a  .3  Ԉ0    eftirorWinu?eiginfjrgrunns bliW2.mgr.kemur:eiginfjrauka.A0J;݌ '",     "A0J"  A0JI y2g  b  .3  Ԉ0    ViWaliW3.mgr.btist:ogeiginfjraukum.A0JIv݌'#-   Ќ  _"A0J"  A0Jg y2g  c  .3  Ԉ0    &   eftircliW3.mgr.kemurnUrstafliWur,svohlj;Wandi:treikningeiginfjrkrfum ( byggWuminnrilknum.'(A0Jg݌   Ќ   *(g00*  58.gr. a  y ViWlginbtistnUgrein,117.gr.c,samtfyrirsgn,svohlj;Wandi: T,   InnleiWingreglugerWarumvogunarhlutfall.  3 y FjrmlaeftirlitiWskalsetjareglurumtreikningvogunarhlutfalli,sbr.30.gr._a,_Ԁogskulu  reglurnarbyggjastreglugerWframkvmdastj;rnarinnar(ESB)nr.2015/62umtreikning   vogunarhlutfalli.0reglunumskalkveWiWumhvaWavalogheimildarkvWireglugerWar  X innarskulibeitthrlandi. K #    59.gr.    f y ViWlginbtasttvnUkvWitilbrWabirgWa,svohlj;Wandi:    y a.(XII.) B   y Xaufjrmlafyrirtkisemhafastarfsleyfigrundvelli6.tlul.1.mgr.4.gr.lagannaviW    gildistkulagaYessaraskulueftirgildistkunateljastverWbrfafyrirtkioghlj;tastarfsleyfi   samrmiviWstarfsheimildirsemYauhfWufyrirgrundvelli3.gr.laganna,sbr.25.gr. {   y b.(XIII.) 9  y Hjfjrmlafyrirtkjumsemhafafrrirsverken30ogYarsemeignireruekkiumfram  20milljarWaslenskrakr;naloksWastliWinsreikningsrsskalgildiverndunaraukaskv.86.  gr.ehstvera1%til31.desember2016,1,75%fr1.janar2017til31.desember2017og r 2,5%fr1.janar2018. e=   60.gr.  } y LgYessiWlastYegargildi.  @#`_____________  @" " `X"}XcSamYykktAlYingi1.september2016.#cXX"}M#