WPCE ) ; _Qz!m=儃R ;&PK:%Ixl,}I<|:GcHy.͉dZH}IzT,7}_ Sz$$U]TĹP-Ubr+v c qq&dozbBjd$԰z_1=s cُx%NT/XBSPQHhL~JJJJJJJJJJJ 1+K+K+K+K+K+K+K+K+K 1K 1QSLSL 0LL 0OO 0RRR 1UUUU 0uSV 0UwV 0?W 0WWWWWW 0zX 0lYYY 0.vY 01dY 0~aZaZaZaZaZaZaZaZaZ B[[[[ 1[[[[[[[[[[[[[[[[[[[[[[,\\ ]] 0L^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ 0_ 0_ 0*` 0` 0Pa 0a 0vb 0 c 0ccccccccccc 1e/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d/d 0\ddd B-eee 0Hfffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff 0ef 0f 0g 0h 0h 0Di 0i 0jj 0jjjjjjjjjjjjjjjjjjjjjjjjjjjj 0k 0'l 0l 0Um 0m 0n 0o 0o 0HpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHpHp 0p 0rq 0r 0r 0+s 0s 0Qt 0t 0wu 0 v 0v 00w 0w 0Vx 0x 0|y 0z 0zzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzzz 05{ 0{ 0[| 0| 0} 0~ 0~ 0: 0 1e```````````````````````````````` 1gŀŀŀŀ 1g,, 1g 1gpaatт(  Z6Times New Roman RegularX($}}TRW6&A4W6&A4 6&A4 6&A4T#ggdd  ISUS.,    -zv > *  X-8dd8% ^^` Adobe PDF0W:\COREL8\TEMPLATE\CUSTOMWP\SKJRI~4T.WPTW:\corel8\template\customwp\Skjritun4.wpt1gR =?EKQW_gmstafl.a.1.a.1.(a)(i)1)a))'\  `TimesRoman3#37=CIQYag1.a.i.(1)(a)(i)1)a)fRό|)3|x6Times New Roman RegularYUF*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(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#($8j3CIOU[agmNumbers1.1.1.1.1.1.1.1.(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#\  `&Times New Roman 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.(3 $ !}X$XXXTRW6&A4X3' Letter 6&A43'LetterTvXX$#ggdd  ISUS.,    -zv > *  X-8vdd8% ^^`   (3 $ !}X$XXXTRW6&A4X3' Letter 6&A43'LetterTvXX$#ggdd  ISUS.,    -zv > *  X-8vdd8% ^^`   (35=$ !}X$XXXTRW6&A4X3' Letter 6&A43'LetterTvXX$#ggdd  ISUS.,    -zv > *  X-8vdd8% ^^`    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` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#\:GreinarfyrirGreinarfyrirsgn    T |:GreinarnmerGreinarnmer    X:KaflafyrirsKaflafyrirsgn     L |6KaflanmerKaflanmer    X:List ParagraList Paragraph {d   S\  `&Times New RomanS X       S\  `&Times New RomanS    d(UhCEKQW]cioAutoList3a.a.a.a.a.a.a.a. " 6 'X,UXXXuXX,U#ggdd  ISUS.,  -zv > *  X-  _  D   8 )X,UXXXuXX,U#ggdd  ISUS.,  -zv > *  X-  _Ԁ>c$"Small Circle"0 8+ ,L13-1L13-1  b 23  ..   8+ ,L13-2L13-2  N 23  ..   8+ ,L13-3L13-3  ; 23  ..   8+ ,L13-4L13-4  ( 23  ..   8+ ,L13-5L13-5   23  ..   8+ ,L13-6L13-6   23  ..   8+ ,L13-7L13-7   23  ..   8+ ,L13-8L13-8   23  ..   8+ ,L13-9L13-9   23  ..    35;AGMSY_1a.1.a.1.a.1.a.1.V:Normal/mijaNormal/mija   S\  `&Times New RomanS       S\  `&Times New RomanS   )Hairline dH4HyperlinkHyperlink8+ ,L74-1L74-1  b 23  ..   8+ ,L74-2L74-2  N 23  ..   8+ ,L74-3L74-3  ; 23  ..   8+ ,L74-4L74-4  ( 23  ..   8+ ,L74-5L74-5   23  ..   8+ ,L74-6L74-6   23  ..   8+ ,L74-7L74-7   23  ..   8+ ,L74-8L74-8   23  ..   8+ ,L74-9L74-9   23  ..   <+ .L106-1L106-1  b 23  ..   <+ .L106-2L106-2  N 23  ..   <+ .L106-3L106-3  ; 23  ..   <+ .L106-4L106-4  ( 23  ..   <+ .L106-5L106-5   23  ..   <+ .L106-6L106-6   23  ..   <+ .L106-7L106-7   23  ..   <+ .L106-8L106-8  N 23  ..   <+ .L106-9L106-9   23  ..   8+ ,L38-1L38-1  b 23  ..   8+ ,L38-2L38-2  N 23  ..   8+ ,L38-3L38-3  ; 23  ..   8+ ,L38-4L38-4  ( 23  ..   8+ ,L38-5L38-5   23  ..   8+ ,L38-6L38-6   23  ..   8+ ,L38-7L38-7   23  ..   8+ ,L38-8L38-8  N 23  ..   8+ ,L38-9L38-9   23  ..   8+ ,L62-1L62-1  b 23  ..   8+ ,L62-2L62-2  N 23  ..   8+ ,L62-3L62-3  ; 23  ..   8+ ,L62-4L62-4  ( 23  ..   8+ ,L62-5L62-5   23  ..   8+ ,L62-6L62-6   23  ..   8+ ,L62-7L62-7   23  ..   8+ ,L62-8L62-8  N 23  ..   8+ ,L62-9L62-9   23  ..   8+ ,L41-1L41-1  b 23  ..   8+ ,L41-2L41-2  N 23  ..   8+ ,L41-3L41-3  ; 23  ..   8+ ,L41-4L41-4  ( 23  ..   8+ ,L41-5L41-5   23  ..   8+ ,L41-6L41-6   23  ..   8+ ,L41-7L41-7   23  ..   8+ ,L41-8L41-8  N 23  ..   8+ ,L41-9L41-9   23  ..    35;AGMSY_41.a.1.a.1.a.1.a. 57=CIOU[a201.a.1.a.1.a.1.a.&'()*+,- 57=CIOU[a221.a.1.a.1.a.1.a.{|}~ 57=CIOU[a23a.1.a.1.a.1.a.1./0123456 57=CIOU[a241.a.1.a.1.a.1.a.https://www.althingi.is/lagasafn/pdf/148c/i206-2016.pdfhttps://www.althingi.is/lagasafn/pdf/148c/i32012R0648.pdf !}X,UXXXTRW6&A4X3' Letter 6&A43'LetterTuXX,U#ggdd  ISUS.,    -zv > *  X-8udd8% ^^`   _ 4ABCD(%03  }su*u @(`Lg  #u*#  X,UXuummarkaWifyrirfjrmlagerninga.#uXX,UQ#    ?3@%`________   O|    O|)  1.XTTURO|)P݌    Ќ   N     N  GildissviWogskilgreiningar.N݌   Ќ    K|    K|t  1.gr.K|t݌ x  Ќ   J    J  GildissviW.J/݌ kC Ќ    y LgYessigildaumverWbrfafyrirtki,rekstraraWilamarkaWa,veitendurgagnaskUrslu 6 Yj;nustuogfyrirtkiYriWjalandisemveitafjrfestingarYj;nustueWastundafjrfestingar  starfsemihrlandi.LgYessigildaeinnigumverWbrfafyrirtkiYegarYauveitaviWb;tar  Yj;nustunnumtengslumviWfjrfestingarYj;nustueWafjrfestingarstarfsemi.UmgildissviW o reglugerWarEvr;puYingsinsogrWsins(ESB)nr.600/2014ummarkaWifyrirfjrmlagern b: ingaogumbreytingureglugerW(ESB)nr.648/2012(MiFIR),sbr.3.gr.,ferskv.1.gr. - reglugerWarinnar.   y EftirfarandikvWilagannagildaumlnastofnanirYegarYrveitafjrfestingarYj;nustu  og/eWastundafjrfestingarstarfsemiaukviWb;tarYj;nustuYegarhnerveittnnumtengsl f umviWfjrfestingarYj;nustueWafjrfestingarstarfsemi: Y1  (004ABCD 4ABCD(%00"A0J"  A0J:  y2%  1  .3  Ԉ0    2.mgr.2.gr.,4.!6.mgr.10.gr.,19.gr.og21.!30.gr.A0J: g ݌$   Ќ  "A0J"  A0JW y2%  2  .3  Ԉ0    II.!III.kafli2.Yttar.A0JW݌   Ќ  "A0J"  A0JS y2%  3  .3  Ԉ0    ݀8.og9.Yttur.A0JS݌   Ќ  "A0J"  A0JD y2%  4  .3  Ԉ0    134.,139.og140.gr.A0JDq݌]   Ќ  "A0J"  A0J7 y2%  5  .3  Ԉ0    11.Yttur.A0J7d݌P(   Ќ   (004ABCD  y EftirfarandikvWilagannagildaumverWbrfafyrirtkioglnastofnanirYegarYauselja   viWskiptavinumsamsettarinnstWureWarWleggjaYeimumYr:4.!6.mgr.10.gr.,19.gr., ! 1.og2.mgr.21.gr.,22.gr.,1.mgr.23.gr.,32.!41.gr.,44.!47.gr.,49.gr.,52.gr.og8.og  " 9.YtturaukI.kafla_VII_.hlutaMiFIR. |!T#  y EftirfarandikvWilagannagildaumrekstrarflgverWbrfasj;WaYegarYaustundastarf G"$ semiskv.3.mgr.5.gr.lagaumverWbrfasj;WiogrekstraraWilasrhfWrasj;WaYegarYeir #% sinnaverkefnumskv.3.mgr.9.gr.lagaumrekstraraWilasrhfWrasj;Wa,nr.45/2020: #& 20.!24.og33.!46.gr. $ '  y kvWi34.gr.gildaummarkaWsefnirekstrarflagaverWbrfasj;WaogrekstraraWilasr s%K!( hfWrasj;Wa. >&")  y kvWi25.!27.gr.gildaumaWilaaWskipulegummrkuWumogmarkaWstorgumfjrmla  '"* gerningasemYurfaekkistarfsleyfisamkvmtlgumYessumskv.1.,5.,9.og10.tlul.1. '#+ mgr.2.gr. (w$, _ y kvWi4.YttargildaumaWilasemeruundanYegnirfrgildissviWilagannaskv.2.gr. (  y MarghliWakerfiskulustarfrktannaWhvortsamrmiviWkvWi2.YttarummarkaWs  torgfjrmlagerningaogskipulegmarkaWstorgeWakvWi3.YttarumskipulegamarkaWi.   y VerWbrfafyrirtkisemstundarviWskiptifyrireiginreikningYegarYaWframkvmirfyrir a mliviWskiptavinautanviWskiptavettvangsskipulegan,tWanogkerfisbundinnhttskal T, starfasamrmiviWIII.blkMiFIR.   y ViWskiptimeWfjrmlagerningaskv.6.eWa7.mgr.semekkieruframkvmdinnanmarg  hliWakerfaeWaafinnmiWlurumskuluverasamrmiviWviWeigandikvWiIII.blksMiFIR.    y kvWi6.YttargildaumskuldajfnuWogtryggingarrttinditengslumviWafleiWur.  X   K|    K|  2.gr.K|݌    Ќ   J    J0  TakmarkanirgildissviWi.J0Z݌    Ќ      y LgYessigildaekkium:    4ABCD(%00"A0J"  A0J y2%  1  .3  Ԉ0    VtryggingaflgeWaflgsemstundaendurtryggingastarfsemisamkvmtlgumum wO  vtryggingastarfsemi.A0J݌B    Ќ  "A0J"  A0J  y2%  2  .3  Ԉ0    AWilasemveitaaWeinsm;Wurflgumsnum,d;tturflgumeWaWrumd;tturflgum    m;WurflagasinnafjrfestingarYj;nustu.A0J . ݌    Ќ  "A0J"  A0J! y2%  3  .3  Ԉ0    LgmennoglggiltaendurskoWendur,endasumtilfallandiYj;nustuaWrWaoghn {  veittsemhlutiafeWlilegristarfsemistarfssviWiYeirra.A0J!!݌nF   Ќ  "A0J"  A0J'# y2%  4  .3  Ԉ0    AWilasemstundaviWskiptifyrireiginreikningmeWaWrafjrmlagerningaenhrvru 9 afleiWur,losunarheimildireWaafleiWurmeWlosunarheimildirogveitaaWeinsfjrfest  ingarYj;nustueWastundaaWeinsfjrfestingarstarfsemihvaWvarWarhrvruafleiWur,  losunarheimildireWaafleiWurmeWlosunarheimildir,nemaYeirsu:A0J'#T#݌r   Ќ  "C"  C%0 y 0y y e2%  a  .3  Ԉ0    viWskiptavakar,C%%݌e=   Ќ  "C"  C&0 y 0y y e2%  b  .3  Ԉ0    aWilaraWskipulegummarkaWieWamarkaWstorgifjrmlagerningaeWahafibeinanraf 0 rnanaWgangaWviWskiptavettvangi,nemaumsaWrWa;fjrhagslegareiningar  semframkvmaviWskiptiviWskiptavettvangisemhlutlgtmlanleganhttdraga  rhttusemtengistbeintviWskiptastarfsemieWalausafjrmgnunYeirraeWasam i stWusemYrtilheyra,C&'݌\4   Ќ  "C"  C)0 y 0y y e2%  c  .3  Ԉ0    aWbeitahtWniviWskiptatknimeWnotkunalgrms,eWaC))݌'   Ќ  "C"  C+0 y 0y y e2%  d  .3  Ԉ0    aWframkvmafyrirmliviWskiptavina.C+B+݌   Ќ  / /"A0J"  A0Jt, y2%  5  .3  Ԉ0    RekstraraWilameWlosunarleyfisamkvmtlgumumloftslagsmlsemframkvmaekki  fyrirmliviWskiptavinaviWskiptummeWlosunarheimildirogveitaekkifjrfestingar `  Yj;nustueWastundaekkifjrfestingarstarfsemiaWraenfyrireiginreikning,aWYvtil S+! skilduaWYessiraWilarbeitiekkihtWniviWskiptatknimeWnotkunalgrms.A0Jt,,݌"   Ќ  "A0J"  A0J/ y2%  6  .3  Ԉ0    AWilasemveitafjrfestingarYj;nustueinungistengslumviWstj;rnunfjrfestingar # sj;Wumstarfsmanna.A0J/0 y 0y y e2%  a  .3  Ԉ0    hvertYessaratilvikaeittogsrogYausemheildteljisttilviWb;tarstarfsemiviWaWal    starfsemiYeirraYegarhnermetingrundvellisamstWufyrirtkja,C$>Q>݌     Ќ  "C"  C?0 y 0y y e2%  b  .3  Ԉ0    YeirtilheyriekkisamstWufyrirtkjasemhafaaWaWalstarfsemiaWveitafjrfesting   arYj;nustuskilningiYessaralagaeWaleyfisskyldastarfsemisamkvmtlgumum wO  fjrmlafyrirtkieWaYeirstarfisemviWskiptavakttengslumviWhrvruafleiWur,C?&@݌B    Ќ  "C"  CMB0 y 0y y e2%  c  .3  Ԉ0    YeirbeitiekkihtWniviWskiptatknimeWnotkunalgrms,ogCMBzB݌     Ќ  "C"  CC0 y 0y y e2%  d  .3  Ԉ0    YeirgefiFjrmlaeftirlitinuskUrslu,aWfenginnibeiWniYarum,hvaWaforsendum   starfsemiYeirraskv.aogbliW1.mgr.sviWb;tviWaWalstarfsemiYeirra.CCC݌{    Ќ  / /"A0J "  A0JE y2%  11  .3  Ԉ0    AWilasemveitafjrfestingarrWgjf,nYessaWendurgjaldkomisrstaklegatilfyrir nF hana,meWframYvaWveitaaWraYj;nustuatvinnuskynisemekkifellurundirlgYessi.A0JEE݌9   Ќ  "A0J "  A0JnG y2%  12  .3  Ԉ0    FlutningsfyrirtkiskilningiraforkulagaYegarYaWveitirfjrfestingarYj;nustueWa  stundarfjrfestingarstarfsemitengslumviWhrvruafleiWurviWaWrkjaskyldursnar  samkvmtYeimlgum.UndanYgannrY;ekkitilreksturseftirmarkaWarsvosemmeW r fjrhagslegflutningsrttindi.A0JnGG݌e=   Ќ  "A0J "  A0JI y2%  13  .3  Ԉ0    VerWbrfamiWstWvarnemaYeimtilvikumsemgreinir73.gr.reglugerWar(ESB)nr. 0 909/2014,sbr.lgumverWbrfamiWstWvar,uppgjrografrnaeignarskrningufjr  mlagerninga,nr.7/2020.A0JIJ݌   Ќ   (00 4ABCD' T(00 y XaurttindisemlgYessiveitatakaekkitilYessaWveitaYj;nustuhlutverkim;taWila i viWskiptumsemopinberiraWilar,semfstviWopinberarskuldir,annast. \4  y SeWlabanki0slandsseturreglurYarsemnnarerskUrthvenrumviWb;tarstarfsemi ' skilningialiWar2.mgr.10.tlul.1.mgr.eraWrWa.    K|    K|N  3.gr.K|NN݌ `  Ќ   J    J8O  Lgfesting.J8ObO݌ S+! Ќ      y kvWieftirfarandireglugerWa,einsogYrvoruteknaruppEESsamninginn,skuluhafa " lagagildihrlandimeWYeimaWlgunumsemleiWirafkvrWunumsameiginleguEES # nefndarinnarnr.78/2019fr29.mars2019,semerbirtEESviWbtiviWStj;rnartWindi  $ Evr;pusambandsinsnr.88fr31.okt;ber2019,bls.1!6,sbr.einnigb;kun1umaltka !W% aWlgunviWEESsamninginn,sbr.lgumEvr;pskaefnahagssvWiW,nr.2/1993,Yarsem J""& b;kuninerlgfest: #'  (00T?L 4ABCD(%00"A0J"  A0JzS y2%  1  .3  Ԉ0    ReglugerWarEvr;puYingsinsogrWsins(ESB)nr.600/2014ummarkaWifyrirfjrmla #( gerningaogumbreytingureglugerW(ESB)nr.648/2012(MiFIR),semerbirtEES $ ) viWbtiviWStj;rnartWindiEvr;pusambandsinsnr.20fr26.mars2020,bls.1!65,eins v%N!* oghennivarbreyttmeWreglugerWEvr;puYingsinsogrWsins(ESB)2016/1033um A&"+ breytingureglugerW(ESB)nr.600/2014ummarkaWifyrirfjrmlagerninga,reglugerW  '",  (ESB)nr.596/2014ummarkaWssvikogreglugerW(ESB)nr.909/2014umbttverW '#- brfauppgjr&   Evr;pusambandinuogumverWbrfamiWstWvar,semerbirtEESviW ( btiviWStj;rnartW'(VindiEvr;pusambandsinsnr.20fr26.mars2020,bls.66!72.A0JzSS݌   Ќ  "A0J"  A0JX y2%  2  .3  Ԉ0    FramseldrarreglugerWarframkvmdastj;rnarinnar(ESB)2017/565umviWbturviWtil  skipunEvr;puYingsinsogrWsins2014/65/ESBaWYvervarWarskipulagskrfurog a rekstrarskilyrWiverWbrfafyrirtkjaoghugtksemskilgreinderuaWYvervarWarYtil T, skipun,semerbirtEESviWbtiviWStj;rnartWindiEvr;pusambandsinsnr.20fr26.  mars2020,bls.221!303.A0JXBX݌   Ќ  "A0J"  A0JZ y2%  3  .3  Ԉ0    FramseldrarreglugerWarframkvmdastj;rnarinnar(ESB)2017/567umviWbturviW   reglugerWEvr;puYingsinsogrWsins(ESB)nr.600/2014aWYvervarWarskilgreiningar,  X gagnsi,samYjppuneignasafnsogeftirlitsrWstafanirhvaWvarWarafurWahlutunog K #  stWur,semerbirtEESviWbtiviWStj;rnartWindiEvr;pusambandsinsnr.20fr26.    mars2020,bls.304!330.A0JZ [݌     Ќ   (004ABCDR 4ABCD(%00 y XegarvsaWertillagaYessaralgunumerttviWlginogreglugerWirESBsamkvmt   Yessarigrein. wO   y MeWvsunlnastofnanirmeWstarfsleyfisamkvmttilskipunEvr;puYingsinsogrWsins B  2013/36/ESB2.mgr.1.gr.MiFIRerttviWlnastofnunmeWstarfsleyfisamkvmtlgum    umfjrmlafyrirtki.    y MeWvsuntilfjrmlastofnunarYriWjalandi41.tlul.1.mgr.2.gr.MiFIRerttviW {  fyrirtkiYriWjalandisemhefurheimildtilaWstundastarfsemieWaveitaYj;nustuYarsem nF erstarfsleyfisskyldhrlandisamkvmtYessumlgum,lgumumfjrmlafyrirtki,lgum 9 umvtryggingastarfsemi,lgumumrekstraraWilasrhfWrasj;Waoglgumumstarfstengda  eftirlaunasj;Wi.   y MeWvsun1.mgr.1.gr.reglugerWar(ESB)2017/565tilrekstrarflagasamkvmttil r skipun2009/65/EBogtilskipun2011/61/ESBerttviWrekstrarflgskilningilagaum e= verWbrfasj;WiogrekstraraWilaskilningilagaumrekstraraWilasrhfWrasj;Wa. 0  y MeWvsun2.mgr.5.gr.reglugerWar(ESB)2017/565tilflutningskerfisstj;rasamkvmt  tilskipunEvr;puYingsinsogrWsins2009/72/EBerttviWflutningsfyrirtkiskilningiraf  orkulaga. i  y MeWvsun3.mgr.7.gr.reglugerWar(ESB)2017/565tilafleiWusamningsskv.I.viWauka \4 viWtilskipunEvr;puYingsinsogrWsins2004/39/EBerttviWafleiWuskv.gliW2.tlul.1. ' mgr.4.gr.YessaralagaogaWrarsambrilegarafleiWursembyggjastlosunarheimildum.   y MeWvsun4.mgr.41.gr.reglugerWar(ESB)2017/565tilvarfrniskrafnasamkvmt  tilskipunEvr;puYingsinsogrWsins2013/36/ESBeWatilskipunEvr;puYingsinsogrWsins `  2014/59/ESBerttviWvarfrniskrfursamkvmtlgumumfjrmlafyrirtki.MeWvsun S+! smumlsgreintilYeirrarverndarsemveittersamrmiviWtilskipunEvr;puYingsinsog " rWsins2014/49/ESBerttviWverndseminnstWueigendumerveittsamkvmtlgumum # innstWutryggingarogtryggingakerfifyrirfjrfesta.  $  y MeWvsun3.mgr.48.gr.ogcoghliW2.mgr.78.gr.reglugerWar(ESB)2017/565til !W% tilskipunar2003/71/EBerttviWlgumlUsinguverWbrfasemboWinerualmennutboWi J""& eWatekintilviWskiptaskipulegummarkaWi. #'  y MeWvsunbliW2.mgr.20.gr.ogbliW2.mgr.21.gr.reglugerWar(ESB)2017/567til #( tryggingaverndarsamkvmttilskipun2014/49/ESBfyrirsamsettarinnstWurerttviWvernd $ ) seminnstWueigendumerveittsamkvmtlgumuminnstWutryggingarogtryggingakerfi v%N!* fyrirfjrfesta. A&"+    '", K|    K|{l  4& a  .gr.K|{ll݌ ( Ќ   J    J"m  OrWskUringar.J"mLm݌  Ќ    y 0lgumYessumermerkingeftirfarandih'a(lugtakasemhrsegir:  "A0J"  A0J>n y2%  1  .3  Ԉ0    AWildarrki:RkisemeraWiliaWEESsamningnum,aWiliaWstofnsamningiFrverslunar a samtakaEvr;pueWaFreyjar.A0J>nkn݌T,   Ќ  "A0J"  A0Jo y2%  2  .3  Ԉ0    AfleiWur:A0Joo݌   Ќ  "C"  Cp0 y 0y y e2%  a  .3  Ԉ0    Valrttarsamningar,framtWarsamningar,skiptasamningar,framvirkirvaxtasamn  ingarogaWrarafleiWursembyggjastverWbrfum,gjaldmiWlum,vxtum,vxtunar   krfu,losunarheimildum,WrumafleiWum,fjrhagslegumvsitlumeWafjrhags  X legumviWmiWumsemgeramuppefnislegaeWameWreiWuf.Cpp݌K #    Ќ  "C"  C>s0 y 0y y e2%  b  .3  Ԉ0    Valrttarsamningar,framtWarsamningar,skiptasamningar,framvirkirsamningarog    aWrarafleiWursembyggjasthrvrumsemgeraverWuruppmeWreiWufeWamgera    uppmeWreiWufefeinnaWilannakUssvo,aWYvgefnuaWYaWsekkivegnavan   efndaeWaannarrastWnasemheimilauppsgnsamnings.C>sks݌wO    Ќ  "C"  Cu0 y 0y y e2%  c  .3  Ԉ0    Valrttarsamningar,framtWarsamningar,skiptasamningarogaWrarafleiWursem B  byggjasthrvrumsemviWskiptierumeWviWskiptavettvangioggeramuppviW    afhendingu,aWrarenheildsluorkuafurWirsemviWskiptierumeWskipulegumark   aWstorgioggeraverWuruppmeWafhendingu.Cuv݌{    Ќ  "C"  Cmx0 y 0y y e2%  d  .3  Ԉ0    Valrttarsamningar,framtWarsamningar,skiptasamningar,framvirkirsamningarog nF aWrarafleiWursembyggjasthrvrumogmgerauppviWafhendingu,aWrarenYr 9 semframkomacliW,semekkierugerWarviWskiptalegumtilgangioghafasmu  eiginleikaogaWrirafleiWufjrmlagerningar.Cmxx݌   Ќ  "C"  Cz0 y 0y y e2%  e  .3  Ԉ0    AfleiWurtilyfirfrslulnahttu.Cz{݌r   Ќ  "C"  C|0 y 0y y e2%  f  .3  Ԉ0    Samningarumfjrhagsleganmismun.C|K|݌e=   Ќ  "C"  CF}0 y 0y y e2%  g  .3  Ԉ0    AWrarafleiWursemekkifallaundira!fliWenhafasmueiginleikaogYrafleiWur 0 oggeraverWuruppmeWreiWufeWamgerauppmeWreiWufefeinnaWilannakUs  YaW,aWYvgefnuaWYaWsekkivegnavanefndaeWaannarrastWnasemheimila  uppsgnsamnings.CF}s}݌i   Ќ  "C"  C0 y 0y y e2%  h  .3  Ԉ0    Losunarheimildirformieiningaskilningilagaumloftslagsml.C݌\4   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    AlgrmsviWskipti:ViWskiptimeWfjrmlagerningaYarsemtlvualgrmkvarWarsjlf ' krafaeinstakarbreyturfyrirmla,svosemhvortsetjaeigifyrirmliafstaW,tmasetn  ingar,verWeWamagneWahvernigeigiaWstUrafyrirmlunumYegarYauhafaveriWlgW  fram,neWameWtakmrkuWummannlegumafskiptum,entekurekkitilkerfissemer `  einungisnotaWtilaWbeinafyrirmlumtileinsviWskiptavettvangseWafleirieWavinnslu S+! fyrirmlasemtakaekkitilkvrWunarneinskonarviWskiptabreytumeWatilaWstaW " festafyrirmlieWaeftirvinnsluframkvmdraviWskipta.A0JE݌#   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    Almennurfjrfestir:ViWskiptavinursemerekkifagfjrfestir.A0J;݌ $   Ќ  "A0J"  A0J1 y2%  5  .3  Ԉ0    BeinnrafrnnaWgangur:FyrirkomulagYarsemYtttakandieWaviWskiptavinurviW !W% skiptavettvangsheimilaraWilaaWnotaviWskiptaauWkennisitttilaWsendarafrntfyrir J""& mlitengdfjrmlagerningibeinttilviWskiptavettvangsinsogfelursrfyrirkomulag #' YarsemaWilinotarinnviWiYtttakandaeWaviWskiptavinareWahverskonartengtkerfi, #( semYtttakandinneWaviWskiptavinurinnleggurtil,tilaWsendafyrirmli(beinnmark $ ) aWsaWgangur)ogfyrirkomulagYarsemaWilinotarekkislkainnviWi(aWgangurgegnum v%N!* annan).A0J1^݌A&"+   Ќ  "A0J"  A0J y2%  6  .3  Ԉ0    C6orkuafleiWusamningar(afleiWusa& a mningarskv.6.tlul.CYttarI.viWaukaMiFID2):  '", AfleiWurskv.2.tlul.sembyggjastkolumeWaolu,geraverWuruppviWafhendingu '#- ogviWskiptieruhfWmeWskipule'a 'gumarkaWstorgi.A0J#݌(z$.   Ќ  "A0J"  A0J# y2%  7  .3  Ԉ0    D;tturflag:D;tturflagskilningilagaumfjrmlafyrirtki.A0J#P݌(   Ќ  "A0J"  A0JK y2%  8  .3  Ԉ0    EES:Evr;pskaefnahagssvWiW.A0JKx݌   Ќ  "A0J"  A0JU y2%  9  .3  Ԉ0    EfndakvWi:kvWisemtlaWeraWverndafjrfestimeWYvaWtryggja,viWupp  greiWslueWainnlausnskuldabrfsfyrirlokagjalddaga,aWtgefandisskyldugurtilaW a greiWaeigandaYessfjrhWsemnemurnvirWieftirstandandivaxtagreiWslnaframaW T, lokagjalddagaskuldabrfsinsaukhfuWst;ls.A0JU݌   Ќ  "A0J "  A0J y2%  10  .3  Ԉ0    EignastUring:Stj;rnuneignasafnssamrmiviWfjrfestingarstefnusemerfyrirfram  kveWinafviWskiptavini.A0J ݌    Ќ  "A0J "  A0JV y2%  11  .3  Ԉ0    EinkaumboWsmaW&  ur:AWilisemkemurframfyrirhndogbyrgWeinsverWbrfafyrir  X tkisogkynnirfy' rirviWskiptavinumeWalklegumviWskiptavinumfjrfestingarog/eWa K #  viWb;tarYj;nustu,tekurm;tiogmiWlarfyrirmlumeWapntunumfrYeimvarWandi    fjrfestingarYj;nustueWafjrmlagerninga,selurfjrmlagerningaeWaveitirrWgjf    varWandifjrmlagerningaeWafjrmlaYj;nustu.A0JV݌    Ќ  "A0J "  A0J~ y2%  12  .3  Ԉ0    ESMA:Evr;pskaverWbrfamarkaWseftirlitsstofnunin.A0J~݌wO    Ќ  "A0J "  A0J y2%  13  .3  Ԉ0    Fagfjrfestir:ViWskiptavinursembUryfirreynslu,YekkinguogsrfrWikunnttutilaW B  takasjlfurkvarWanirumfjrfestingarogmetahttunasemYeimfylgir.Eftirfarandi    aWilarteljastfagfjrfestar:A0Jɖ݌    Ќ  "C "  C0 y 0y y e2%  a  .3  Ԉ0    AWilar,hrlandieWaerlendis,semhafastarfsleyfieWasinnalgbundinnistarfsemi {  fjrmlamrkuWum,Y.m.t.lnastofnanir,verWbrfafyrirtki,fjrmlastofnanir,v nF tryggingaflg,sj;WirumsameiginlegafjrfestinguogrekstrarflgYeirra,lfeyris 9 sj;WirogrekstrarflgYeirraeftirYvsemviW,seljendurhrvruoghrvru  afleiWna,staWbundniraWilarogaWrirstofnanafjrfestar.C݌   Ќ  "C "  C0 y 0y y e2%  b  .3  Ԉ0    St;rfyrirtkisemuppfyllaa.m.k.tveftirfarandiskilyrWahvaWvarWarfjrhWir, r semmiWaskalviWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni:C֛݌e=   Ќ  "D` "  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     HeildartalaefnahagsreikningserjafnvirWi20millj.evraslenskumkr;numeWa 0 hrri.D`݌=  =   Ќ  "D` "  D`)0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     HreinrsveltaerjafnvirWi40millj.evraslenskumkr;numeWameiri.D`)V݌=  =   Ќ  "D` "  D`0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     EigiWferjafnvirWi2millj.evraslenskumkr;numeWameira.D`Ԡ݌i=  =   Ќ  "C "  C"0 y 0y y e2%  c  .3  Ԉ0    Rkisstj;rnir,hraWsstj;rnir,seWlabankarogalYj;Wastofnanir,svosemAlYj;Wagjald \4 eyrissj;Wurinn,SeWlabankiEvr;pu,FjrfestingarbankiEvr;puogaWrarsambrilegar ' alYj;Wastofnanir.C"O݌   Ќ  "C "  CC0 y 0y y e2%  d  .3  Ԉ0    AWrirstofnanafjrfestarsemhafaYaWaWaWalstarfiaWfjrfestafjrmlagerningum,  Y.m.t.aWilarsemfstviWverWbrfuneignaeWannurfjrmgnunarviWskipti.CCp݌`    Ќ  "C "  C#0 y 0y y e2%  e  .3  Ԉ0    AWilarsemsamYykktirhafaveriWsemfagfjrfestarskv.54.gr.C#P݌S+!   Ќ  "A0J "  A0Jp y2%  14  .3  Ԉ0    FjrfestingarrWgjf:Pers;nulegarrWleggingartilviWskiptavinartengslumviWfjr " mlagerninga,hvortsemeraWfrumkvWiviWskiptavinarinseWaYesssemYj;nustuna # veitir.A0Jp݌ $   Ќ  "A0J"  A0JP y2%  15  .3  Ԉ0    FjrfestingarYj;nustaogfjrfestingarstarfsemi:A0JP}݌!W%   Ќ  "C"  Ck0 y 0y y e2%  a  .3  Ԉ0    M;ttakaogmiWlunfyrirmlafrviWskiptavinumumeinneWafleirifjrmlagern J""& inga.Ck݌#'   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    FramkvmdfyrirmlafyrirhndviWskiptavina.C݌#(   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    ViWskiptifyrireiginreikning.CH݌$ )   Ќ  "C"  CB0 y 0y y e2%  d  .3  Ԉ0    EignastUring.CBo݌v%N!*   Ќ  "C"  CW0 y 0y y e2%  e  .3  Ԉ0    FjrfestingarrWgjf.CW݌A&"+   Ќ  "C"  Ct0 y 0y y e2%  f  .3  Ԉ0    SlutryggingtengslumviWtgfufjrmlagerningaog/eWatboWfjrmlagerninga.Ct݌ '",     "C"  Cޱ0 y 0y y e2%  g  .3  Ԉ0    Umsj;nmeWtboWifjrmlagerninganslutryggingar.Cޱ ݌'#-   Ќ  "C"  C!0 y 0y y e2%  h  .3  Ԉ0    Rekst&   urmarkaWstorgsfjrmlagerninga.C!N݌(   Ќ  "C"  Ce0 y 0y y e2%  i  .3  Ԉ0    Rekst'(urskipulegsmarkaWstorgs.Ce݌   Ќ  "A0J "  A0J y2%  16  .3  Ԉ0    Fjrmlagerningur:A0J̵݌   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    VerWbrf.C¶݌a   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    PeningamarkaWsgerningar.CԷ݌T,   Ќ  "C"  Cȸ0 y 0y y e2%  c  .3  Ԉ0    Hlutdeildarskrteini.Cȸ݌   Ќ  "C"  C0 y 0y y e2%  d  .3  Ԉ0    AfleiWur.C݌   Ќ  "C"  C0 y 0y y e2%  e  .3  Ԉ0    Losunarheimildirformieiningaskilningilagaumloftslagsml.C!݌    Ќ  "A0J"  A0J; y2%  17  .3  Ԉ0    Framkvmdfyrirmlafyrir&  hndviWskiptavina:AWgangafrsamningumumkaupeWa  X slueinseWafleirifjrmlag' erningafyrirhndviWskiptavina.A0J;h݌K #    Ќ  "A0J"  A0J y2%  18  .3  Ԉ0    Framkvmdastj;rn:Einstaklingur,einneWafleiri,semstj;rnfyrirtkisrWurtilaW    standafyrirrekstriYesssamrmiviWkvWilagaumhlutaflgeWalagaYessara,;hW    starfsheiti.A0J݌    Ќ  "A0J"  A0Jڿ y2%  19  .3  Ԉ0    FyrirtkiYriWjalandi:Fyrirtkisemteldistveralnastofnun,meWheimildtilaWveita wO  fjrfestingarYj;nustueWasinnafjrfestingarstarfsemi,eWaverWbrfafyrirtkivriaWal B  skrifstofaYesseWaskrWskrifstofastaWsettinnanEES.A0Jڿ݌     Ќ  "A0J"  A0J y2%  20  .3  Ԉ0    GistiaWildarrki:AWildarrkiannaWenheimaaWildarrkiYarsemverWbrfafyrirtkier   meWtibeWaveitirfjrfestingarYj;nustueWasinnirfjrfestingarstarfsemieWarkiWYar {  semskipulegurmarkaWurbUWurfjaraWilumeWaYtttakendum,semhafastaWfestuYv nF aWildarrki,aWgangtilaWeigaviWskiptikerfimarkaWarins.A0J+݌9   Ќ  "A0J"  A0J y2%  21  .3  Ԉ0    HtWniviWskiptatknimeWnotkunalgrms:ViWskiptatknimeWnotkunalgrmssem  einkennistaf:A0J݌   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    innviWumsemertlaWaWdragaeinsogkosturerrbiWtmanetkerfiogannars r konarbiWtma,Y.m.t.YaWminnstaeinnitegundeftirfarandibnaWartilinnfrslu e= algrmsfyrirmla:samhUsingu,nndarhUsingueWabeinum,rafrnumhhraWa 0 aWgangi,CE݌   Ќ  "C"  C{0 y 0y y e2%  b  .3  Ԉ0    kerfiskvrWunumaWsetjaafstaW,batil,beinaeWaframkvmafyrirmlinmann  legrarhlutunarfyrirstkviWskiptieWafyrirmliogC{݌i   Ќ  "C"  C00 y 0y y e2%  c  .3  Ԉ0    miklumfjldaskilaboWainnandagssemsamanstandaaffyrirmlum,tilboWumeWa \4 afturkllunum.C0]݌'   Ќ  "A0J"  A0J y2%  22  .3  Ԉ0    HeildsluorkuafurW:EftirtaldirsamningarogafleiWur;hWYvhvaroghvernigviWskipti  meWYaufarafram:A0J݌   Ќ  "C"  C*0 y 0y y e2%  a  .3  Ԉ0    samningarumafhendinguraforkueWagassYarsemafhendingferframinnanEES,C*W݌`    Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    afleiWursemtengjastraforkueWagasisemerframleitt,viWskiptieruhfWmeWeWa S+! erafhentinnanEES,C݌"   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    samningarsemtengjastflutningiraforkueWagasiinnanEESogCC݌#   Ќ  "C"  C^0 y 0y y e2%  d  .3  Ԉ0    afleiWursemtengjastflutningiraforkueWagasiinnanEES.C^݌ $   Ќ  0 y 0y y  e   SamningarumafhendinguogdreifinguraforkueWagasitilnotendateljastekki !W% heildsluorkuafurWir.LtaskalY;samningaumafhendinguogdreifinguraforkueWa J""& gasstilnotendameWmeirinotkunargetuen600ggavattstundirrisemheildslu #' orkuafurW.#(   "A0J"  A0JS y2%  23  .3  Ԉ0    HeimaaWildarrki:A0JS݌$ )   Ќ  "C"  CJ0 y 0y y e2%  a  .3  Ԉ0    XegarumeraWrWaverWbrfafyrirtkisem:CJw݌v%N!*   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     Ereinstaklingur,aWildarrkiWYarsemaWalskrifstofahanser.D`݌A&"+=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     ErlgaWili,aWildarrkiWYarsemYaWermeWskrWaskrifstofu.D`*݌ '",=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     HefurengaskrWaskrifstofusamrmiviWlandslg,aWildarrkiWYarsemYaW '#- ermeWaWalskrifstofu.D`݌(z$.=  =   Ќ  "C"  CA0 y 0y y e2%  b  .3  Ԉ0    XegarumeraWrWaskipuleganma& a rkaW,aWildarrkiWYarsemskipulegimarkaWurinn ( erskrWur,eWaefhannhefurengaskrWaskrifstofusamrmiviWlgYessaWildar  rkis,aWildarrkiWYarsemaWalskri'a(-fstofaskipulegamarkaWarinser.CAn݌   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    XegarumeraWrWaviWurkenndabirtingarYj;nustu,Yj;nustufyrirsameinaWarviW a skiptaupplUsingareWaviWurkenntskUrslugjafarkerfisem:C݌T,   Ќ  "D`"  D`~0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     Ereinstaklingur,aWildarrkiWYarsemaWalskrifstofahanser.D`~݌=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     ErlgaWili,aWildarrkiWYarsemhannermeWskrWaskrifstofu.D`"݌=  =   Ќ  "D`"  D`t0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     HefurengaskrWaskrifstofu&  Ԁsamkvmtlandslgum,aWildarrkiWYarsemYaW   ermeWaWalskrifstofu.' }D`t݌ X=  =   Ќ  "A0J"  A0JM y2%  24  .3  Ԉ0    Heimildarskrteini:VerWbrfsemunnteraWeigaviWskiptimeWfjrmagnsmarkaWiog K #  felasreignarhaldverWbrfumtgefanda,semlgheimilierlendis,oghgteraW    takatilviWskiptaskipulegummarkaWiogeigaviWskiptimeW;hWverWbrfumhins    erlendatgefanda.A0JMz݌    Ќ  "A0J"  A0J y2%  25  .3  Ԉ0    HrvruafleiWur:HrvruafleiWurskv.30.tlul.1.mgr.2.gr.MiFIR.A0J݌wO    Ќ  "A0J"  A0J y2%  26  .3  Ԉ0    InnmiWlari:VerWbrfafyrirtkisemskipulega,tttogkerfisbundiWumfangsmiklum B  viWskiptumfyrireiginreikningmeWYvaWframkvmafyrirmliviWskiptavinautanviW    viWskiptavettvangnYessaWstarfrkjamarghliWakerfi.MlaskalhvortviWskiptisu   reglulegogkerfisbundintfrfjldaOTCviWskiptameWfjrmlagerningafyrireigin {  reikning,semframkvmderugrundvellifyrirmlaviWskiptavina.Mlaskalumfang nF viWskiptaannaWhvorttfrstrWOTCviWskiptavegumverWbrfafyrirtkistengslum 9 viWheildarviWskiptiYessmeWtiltekinnfjrmlagerningeWastrWOTCviWskiptaveg  umverWbrfafyrirtkistengslumviWheildarviWskiptiinnanEESmeWtiltekinnfjr  mlagerning.AWilitelstaWeinsinnmiWlariYegarhannferbWiyfirfyrirframkveWin r mrkhvaWvarWartWogkerfisbundinviWskiptiogumfangviWskiptaeWaYegarverW e= brfafyrirtkikveWuraWgerastinnmiWlari.A0J݌0   Ќ  "A0J"  A0J y2%  27  .3  Ԉ0    JfnuWeiginviWskipti:ViWskiptiYarsemmillignguaWilistaWsetursigmillikaupanda  ogseljandaviWskiptumnYessaWmillignguaWilinntakisigmarkaWshttuviW  framkvmdYeirra,YarsembWarhliWarviWskiptannaeruframkvmdarsamatmaog i YaufaraframverWisemmillignguaWilinnhvorkihagnastntapar,aWundanskildum \4 fyrirframuppgefnumumboWslaunum,Y;knuneWagjldumfyrirviWskiptin.A0J݌'   Ќ  "A0J"  A0J y2%  28  .3  Ԉ0    Kauphallarsj;Wur:Sj;WurYarsema.m.k.eitthlutdeildarskrteinieWaeinnflokkur  hlutabrfaerviWskiptumyfirdaginna.m.k.einumviWskiptavettvangiogmeWa.m.k.  einnviWskiptavakasemgerirrWstafanirtilaWtryggjaaWverWhlutdeildarskrteinaeWa `  hlutabrfahansviWskiptavettvangnumvkiekkiverulegafrverWmtihreinnareignar S+! hansog,YegarviW,frtluWuverWmtihreinnareignarhans.A0J݌"   Ќ  "A0J"  A0J y2%  29  .3  Ԉ0    Krosssala:BoWumfjrfestingarYj;nustusamtannarriYj;nustueWavrusemhlutaaf # pakkaeWasemskilyrWifyrirsamningnumeWapakkanum.A0J݌ $   Ќ  "A0J"  A0Jk y2%  30  .3  Ԉ0    LandbnaWarhrvruafleiWur:AfleiWusamningarsemtengjastafurWumsemerutaldar !W% upp1.gr.ogI.!XX.hlutaoghlutaXXIV/1I.viWaukaviWreglugerWEvr;puYingsins J""& ogrWsins(ESB)nr.1308/2013,sbr.reglugerWnr.327/2016umgildistkureglugerWa #' Evr;pusambandsinsumafnmtknilegrahindranaviWskiptummeWvn(VI).A0Jk݌#(   Ќ  "A0J"  A0J y2%  31  .3  Ԉ0    Lnastofnun:Lnastofnunskilningilagaumfjrmlafyrirtki.A0J.݌$ )   Ќ  "A0J"  A0J$ y2%  32  .3  Ԉ0    LtilogmeWalst;rfyri& a rtki:FyrirtkisemhfWumeWalmarkaWsverWmtiundiraWjafn v%N!* virWi200millj.evraslenskumkr;numgrundvelliuppgefinnatilboWalokrssWustu A&"+ YrjalmanaksrmiWa'av%WviWopinbertviWmiWunargengilokrs.A0J$Q݌ '",   Ќ  "A0J "  A0Jp y2%  33  .3  Ԉ0    Lgbrtyfirvald:Yfirvald&  aWildarrkisemsinnireftirlitimeWMiFID2ogMiFIR. '#- SeWlabanki0slandserlgbrt''.Ԁyfirvaldhrlandi.A0Jp݌(z$.   Ќ  "A0J!"  A0J y2%  34  .3  Ԉ0    MarghliWakerfi:KerfieWatorgYarsemkaupogsluhugifjldaYriWjuaWilafjr ( mlagerningumgeturmstinnankerfisins.A0JG݌   Ќ  "A0J""  A0J y2%  35  .3  Ԉ0    MAR:ReglugerWEvr;puYingsinsogrWsins(ESB)nr.596/2014ummarkaWssvik,sbr.  lgumaWgerWirgegnmarkaWssvikum.A0J݌a   Ќ  "A0J#"  A0J) y2%  36  .3  Ԉ0    MarkaWssvik:MarkaWssvikskilningiMAR.A0J)V݌T,   Ќ  "A0J$"  A0J< y2%  37  .3  Ԉ0    MarkaWstorgfjr& a mlagerninga:MarghliWakerfisemstarfrkterafverWbrfafyrirtki  eWarekstraraWilamarkaWarsemleiWirsamanfjldakaupendaogseljendafjrmlagern  inga,samrmi'aviW;frvkjanlegarreglurYess,YannigaWtilsamningastofnast.A0J<i݌    Ќ  "A0J%"  A0J y2%  38  .3  Ԉ0    MiWlgurm;taWili:MiWlgurm;taWiliskilningi1.mgr.2.gr.reglugerWar(ESB)nr.  X 648/2012,sbr.lgumafleiWuviWskipti,miWlgam;taWilaogafleiWuviWskiptaskrr.A0J݌K #    Ќ  "A0J&"  A0JS y2%  39  .3  Ԉ0    MiFID2:TilskipunEvr;puYingsinsogrWsins2014/65/ESBfr15.ma2014um    markaWifyrirfjrmlagerningaogumbreytingutilskipun2002/92/EBogtilskipun    2011/61/ESB.A0JS݌    Ќ  "A0J'"  A0J y2%  40  .3  Ԉ0    MiFIR:ReglugerWEvr;puYingsinsogrWsins(ESB)nr.600/2014ummarkaWifyrir wO  fjrmlagerningaogumbreytingureglugerW(ESB)nr.648/2012,meWsWari B  breytingum,sbr.3.gr.A0JC݌     Ќ  "A0J("  A0J y2%  41  .3  Ԉ0    M;Wurflag:M;Wurflagskilningilagaumfjrmlafyrirtki.A0J ݌    Ќ  "A0J)"  A0J  y2%  42  .3  Ԉ0    Nintengsl:Xegareinstaklingarog/eWaflgtengjastmeW:A0J G ݌{    Ќ  ݀"C*"  CC 0 y 0y y e2%  a  .3  Ԉ0    hlutdeildformibeinseignarrttareWayfirrWumsemnemur20%eWameiraafhluta nF f,stofnfeWaatkvWavgiflags,CC p ݌9   Ќ  "C*"  C 0 y 0y y e2%  b  .3  Ԉ0    yfirrWum,Y.e.tengslummillim;Wurflagsogd;tturflags,einsogYaueru  skilgreindlgumumrsreikninga,eWasambrilegusambandimillieinstaklingseWa  lgaWilaogflagseWaC  ݌r   Ќ  "C*"  C0 y 0y y e2%  c  .3  Ԉ0    meWvaranlegumtengslumYeirraviWsamaYriWjaaWilagegnumyfirrWatengsl.C݌e=   Ќ  "A0J*"  A0JM y2%  43  .3  Ԉ0    OTCsamningur:SamningurumfjrmlagerningasemekkieruviWskiptimeWviW 0 skiptavettvangi.A0JMz݌   Ќ  "A0J+"  A0J y2%  44  .3  Ԉ0    PeningamarkaWsgerningar:XeirflokkargerningasemviWskiptifaravenjulegaframmeW  peningamarkaWi,svosemrkisvxlar,innlnsskrteiniogviWskiptabrf,aWundan i skildumgreiWsluskjlum.A0J݌\4   Ќ  "A0J,"  A0J y2%  45  .3  Ԉ0    Rafrntform:HverskonarvaranlegurmiWillaWpapprundanskildum.A0J݌'   Ќ  "A0J-"  A0J y2%  46  .3  Ԉ0    RekstraraWilimarkaWar:AWilieWaaWilarsemstUraog/eWarekaskipuleganmarkaWsem  kannaWveraskipulegimarkaWurinnsjlfur.A0J݌   Ќ  "A0J."  A0JS y2%  47  .3  Ԉ0    RekstrarflagverWbrfasj;Ws:RekstrarflagskilningilagaumverWbrfasj;Wi.A0JS݌`    Ќ  "A0J/"  A0J y2%  48  .3  Ԉ0    Rkisskuld:Skuldagerningursemrkistgefandigefurt.A0J݌S+!   Ќ  "A0J0"  A0J y2%  49  .3  Ԉ0    Rkistgefandi:EftirfarandiaWilarsemgefatskuldagerninga:A0J݌"   Ќ  "C1"  C0 y 0y y e2%  a  .3  Ԉ0    Evr;pusambandiW.C ݌#   Ќ  "C1"  C0 y 0y y e2%  b  .3  Ԉ0    AWildarrki,Y.m.t.rWuneyti,stofnuneWaflagaWildarrkismeWsrstakantilgang.C$݌ $   Ќ  "C1"  Cb0 y 0y y e2%  c  .3  Ԉ0    XegarumeraWrWasambandsrki,aWiliaWsambandsrkinu.Cb݌!W%   Ќ  "C1"  C0 y 0y y e2%  d  .3  Ԉ0    FlagnokkurraaWildarrkjameWsrstakantilgang.C݌J""&   Ќ  "C1"  C0 y 0y y e2%  e  .3  Ԉ0    AlYj;Wle& a gfjrmlastofnunsemtveWafleiriaWildarrkihafakomiWf;toghefur #' YaWmarkmiWaWvirkjafjrmagnogveitaaWilumfjrhagsaWstoWsemeigaalvar #( legumfjrmgn'a#unarerfiWleikumeWasjframslkaerfiWleika.C݌$ )   Ќ  "C1"  CO!0 y 0y y e2%  f  .3  Ԉ0    FjrfestingarbankiEvr;pu.CO!|!݌v%N!*   Ќ  "A0J1"  A0Jq" y2%  50  .3  Ԉ0    Samsettarfjrmlaafur&  Wir:SamsettarfjrmlaafurWirskv.28.tlul.1.mgr.2.gr. A&"+ MiFIR'A&$#.A0Jq""݌ '",   Ќ  "A0J2"  A0J# y2%  51  .3  Ԉ0    SamsettarinnstWur:Innln,skilningilagauminnstWutryggingarogtryggingakerfi '#- fyrirfjrfesta,semeruendurgreiWanlegaWfullugjalddagasamkvmtskilmlumum (z$. aWvextireWalagverWigreitteWagetitapast,grundvellireiknireglusemtekurtilYtta ( borWviW:A0J#$݌   Ќ  "C3"  C<&0 y 0y y e2%  a  .3  Ԉ0    vsitlueWasamblandsvsitalna,Y;ekkiinnlnameWbreytilegumvxtumYarsem  vxtunerbeinttengdvaxtavsitlumeinsogEuriborvxtumeWaLiborvxtum,C<&i&݌a   Ќ  "C3"  C(0 y 0y y e2%  b  .3  Ԉ0    fjrmlagerningaeWasamblandsfjrmlagerninga,C(3(݌T,   Ќ  "C3"  C>)0 y 0y y e2%  c  .3  Ԉ0    hrvrueWasa&  mblandshrvaraeWaannarraefnislegraeWa;efnislegra;tskiptan  legraeignaeW'*aC>)k)݌   Ќ  "C3"  C*0 y 0y y e2%  d  .3  Ԉ0    gengierlendsgjaldmiWilseWasamblandsafgengierlendragjaldmiWla.C*+݌    Ќ  "A0J3"  A0J;, y2%  52  .3  Ԉ0    SamstWa:SamstWaskilningilagaumfjrmlafyrirtki.A0J;,h,݌ X   Ќ  "A0J4"  A0J]- y2%  53  .3  Ԉ0    Skilyrtfyrirmli:FyrirmliumkaupeWaslufjrmlagerningumtilgreindumagni K #  ogtilgreinduverWieWabetraverWi.A0J]--݌     Ќ  "A0J5"  A0J. y2%  54  .3  Ԉ0    Skiptifjrmlagerningum:SalafjrmlagerningiogkaupWrumfjrmlagerningi    eWanUtingrttitilaWgerabreytingufjrmlagerningi.A0J. /݌    Ќ  "A0J6"  A0Jr0 y2%  55  .3  Ԉ0    SkipulegtmarkaWstorg(OTF):MarghliWakerfisemerekkiskipulegurmarkaWureWa wO  markaWstorgfjrmlagerningaogYarsemkaupogsluhugiYriWjuaWilaskuldabrf B  um,samsettumfjrmlaafurWum,losunarheimildumeWaafleiWumgeturmstinnankerf    isinsYannigaWYaWleiWitilsamnings.A0Jr00݌    Ќ  "A0J7"  A0J2 y2%  56  .3  Ԉ0    SkipulegurmarkaWur:MarghliWakerfiinnanEESsemleiWirsamankaupendurogselj {  endurfjrmlagerninga,samrmiviW;frvkjanlegarreglurYess,YannigaWtilsamn nF ingastofnastumfjrmlagerningasemteknirhafaveriWtilviWskiptakerfinu.A0J23݌9   Ќ  "A0J8"  A0J 5 y2%  57  .3  Ԉ0    Skrteini:Skrteiniskv.27.tlul.1.mgr.2.gr.MiFIR.A0J 5:5݌   Ќ  "A0J9"  A0J,6 y2%  58  .3  Ԉ0    Stj;rn:Stj;rnskilningilagaumhlutaflg.A0J,6Y6݌   Ќ  "A0J:"  A0JD7 y2%  59  .3  Ԉ0    Btib:StarfsstWsemlgumsamkvmterhWverWbrfafyrirtki,semhnerhlutiaf, r ogannastbeintlleWahlutaYeirraviWskiptasemverWbrfafyrirtkistundar.A0JD7q7݌e=   Ќ  "A0J;"  A0J8 y2%  60  .3  Ԉ0    VaranlegurmiWill:TkisemgerirviWskiptavini,eWamgulegumviWskiptavini,kleift 0 aWgeymaupplUsingar,sembeintertilhans,;breyttarYannigaWhanngetiafritaWYr  ogflettuppYeimhfilegantma.A0J8$9݌   Ќ  "A0J<"  A0J: y2%  61  .3  Ԉ0    VaxtarmarkaWurfyrirltilogmeWalst;rfyrirtki:MarkaWstorgfjrmlagerningasem i erskrWsemvaxtarmarkaWurfyrirltilogmeWalst;rfyrirtkisamrmiviW58.gr.A0J:&;݌\4   Ќ  "A0J="  A0J< y2%  62  .3  Ԉ0    VeitendurgagnaskUrsluYj;nustu:ViWurkenndbirtingarYj;nusta,Yj;nustafyrirsamein ' aWarviWskiptaupplUsingareWaviWurkenntskUrslugjafarkerfi.A0J<<݌   Ќ  "A0J>"  A0Jg> y2%  63  .3  Ԉ0    VerWbrf:FramseljanlegverWbrf,Y.e.YeirflokkarverWbrfasemunnteraWeigaviW  skiptimeWfjrmagnsmarkaWi,aWundanskildumgreiWsluskjlum,semerut.d.:A0Jg>>݌`    Ќ  "C?"  C$@0 y 0y y e2%  a  .3  Ԉ0    hlutabrffyrirtkjumognnurverWbrfsemerugildihlutabrfafyrirtkjum, S+! sameignarflgumeWaWrumeiningumoginnlnsskrteinivegnahlutabrfa,C$@Q@݌"   Ќ  "C?"  CA0 y 0y y e2%  b  .3  Ԉ0    skuldabrfeWannurtryggWskuldaskjl,Y.m.t.innlnsskrteinivegnaslkraverW # brfa,ogCAB݌ $   Ќ  "C?"  CeC0 y 0y y e2%  c  .3  Ԉ0    nnurverWbr& a fsemveitartttilaWkaupaeWaseljaframseljanlegverWbrfeWaleiWa !W% tiluppgjrsreiWufsemkvarWastmeWtillititilframseljanlegraverWbrfa,gjald J""& miWla,va'a!7DxtaeWavxtunarkrafna,hrvaraeWaannarravsitalnaeWamlikvarWa.CeCC݌#'   Ќ  "A0J?"  A0JE y2%  64  .3  Ԉ0    VerWbrfafyrirtki:AWilisematvinnuskyniogsemhlutiafreglulegristarfsemiveitir #( YriWjaaWilafjrfestingarYj;nustueWastundarfjrfestingarstarfsemi.A0JEF݌$ )   Ќ  "A0J@"  A0JG y2%  65  .3  Ԉ0    VerWbrfamiWstW:VerWbrfamiWstWskilningi1.mgr.2.gr.reglugerWar(ESB)nr. v%N!* 909/2014,sbr.lgnr.7/2020,umverWbrfamiWstWvar,uppgjrografrnaeignarskrn A&"+  ingufjrmlagerninga.A0JGG݌ '",   Ќ  "A0JA"  A0JI y2%  66  .3  Ԉ0    ViWb;& a   tarYj;nusta:A0JII݌(   Ќ  "CB"  CJ0 y 0y y e2%  a  .3  Ԉ0    VarslaogumsUslatengslumviWeinneWafleirifjrmlagerningfyrirreikningviW   ski'a((Jptavinar,Y.m.t.varslafjrmlagerningaogtengdYj;nusta,svosemvegnafjr  munaeWatryggingaogaWundanskilinniveitinguogvrsluverWbrfareikninga a efstastigiskv.2.liWAYttarviWaukaviWreglugerW(ESB)nr.909/2014,sbr.lgum T, verWbrfamiWstWvar,uppgjrografrnaeignarskrningufjrmlagerninga,nr.  7/2020.CJJ݌   Ќ  "CB"  CN0 y 0y y e2%  b  .3  Ԉ0    Veitinglns& a heimilda,byrgWaeWalnatilfjrfestisYannigaWhanngetittviWskipti   meWeinneWafleirifjrmlagerningaefverWbrfafyrirtkisemveitirlnsheimildina  X eWalniWan'a NnastviWskiptin.CN0N݌K #    Ќ  "CB"  C:P0 y 0y y e2%  c  .3  Ԉ0    RWgjftilfyrirtkjaumuppbyggingueiginfjr,stefnum;tunogskyldmlogrW    gjfogYj;nustavarWandisamrunafyrirtkjaogkaupYeim.C:PgP݌     Ќ  "CB"  CQ0 y 0y y e2%  d  .3  Ԉ0    Xj;nustatengslumviWslutryggingu.CQ%R݌    Ќ  "CB"  C-S0 y 0y y e2%  e  .3  Ԉ0    GjaldeyrisYj;nustaefumrddviWskiptieruliWurfjrfestingarYj;nustu.C-SZS݌wO    Ќ  "CB"  CT0 y 0y y e2%  f  .3  Ԉ0    FjrfestingarogfjrmlagreiningareWannurformafalmennumrWleggingum B  tengslumviWviWskiptimeWfjrmlagerninga.CTT݌     Ќ  "CB"  C2V0 y 0y y e2%  g  .3  Ԉ0    Xj;nustatengslumviWundirliggjandieignirafleiWusamningaskv.b,c,doggliW   2.tlul.YegarYrtengjastfjrfestingareWaviWb;tarYj;nustu.C2V_V݌{    Ќ  "A0JB"  A0JX y2%  67  .3  Ԉ0    ViWskiptavaki:AWilisemstarfarfjrmlamrkuWumoggefursigjafnantfyriraWvilja nF eigaviWskiptifyrireiginreikningmeWYvaWkaupaogseljafjrmlagerningameWeigin 9 fjrmagnisnuverWisemhannkveWur.A0JX5X݌   Ќ  "A0JC"  A0JZ y2%  68  .3  Ԉ0    ViWskiptavettvangur:SkipulegurmarkaWur,markaWstorgfjrmlagerningaeWaskipulegt  markaWstorg.A0JZ>Z݌r   Ќ  "A0JD"  A0Jy[ y2%  69  .3  Ԉ0    ViWskiptavinur:AWilisemverWbrfafyrirtkilturtfjrfestingareWaviWb;tar e= Yj;nustu.A0Jy[[݌0   Ќ  "A0JE"  A0J\ y2%  70  .3  Ԉ0    ViWskiptifyrireiginreikning:ViWskiptiverWbrfafyrirtkismeWeinneWafleirifjrmla  gerningYarsemeigiWfYesserundirliggjandi.A0J\]݌   Ќ  "A0JF"  A0J^ y2%  71  .3  Ԉ0    ViWurkenndbirtingarYj;nusta(APA):AWilisemhefurheimildsamkvmtlgumYessum i tilaWveitaYYj;nustuaWbirtaviWskiptaskUrslurfyrirhndverWbrfafyrirtkjaskv.20. \4 og21.gr.MiFIR.A0J^^݌'   Ќ  "A0JG"  A0Jw` y2%  72  .3  Ԉ0    ViWurkenndurgagnaWili:AWilarskv.a!cliW13.tlul.A0Jw``݌   Ќ  "A0JH"  A0Ja y2%  73  .3  Ԉ0    ViWurkenntskUrslugjafarkerfi(ARM):AWilisemhefurheimildsamkvmtlgumYessum  tilaWveitaYYj;nustuaWgefalgbrumyfirvldumeWaESMAupplUsingarumviW `  skiptifyrirhndverWbrfafyrirtkja.A0Jaa݌S+!   Ќ  "A0JI"  A0Jc y2%  74  .3  Ԉ0    Virkureignarhlutur:BeineWa;beinhlutdeildflagisemnemur10%eWameiraaf " hlutafeWaatkvWisrtti,eWasemgerirkleiftaWhafaveruleghrifstj;rnunviWkom # andiflags.A0Jcc݌ $   Ќ  "A0JJ"  A0J}e y2%  75  .3  Ԉ0    VirkurmarkaWur:MarkaWurfyrirfjrmlagerningeWaflokkfjrmlagerningaYarsem !W% fyrirhendierutWreiWubnirogviljugirkaupendurogseljendur,metinnsamrmiviW J""& eftirfarandiviWmiWanir,meWhliWsj;nafsrstkummarkaWsumgjrWumfyrirtiltekinn #' fjrmlagerningeWatiltekinnflokkfjrmlagerninga:A0J}ee݌#(   Ќ  "CK"  Ch0 y 0y y e2%  a  .3  Ԉ0    meWaltWniogstrWviWskiptaviWUmismarkaWsskilyrWimeWhliWsj;nafeWliog $ ) lftmavaraYeimflokkifjrmlagerninga,Ch/h݌v%N!*   Ќ  "CK"  Ci0 y 0y y e2%  b  .3  Ԉ0    fjldaogtegundmarkaWsaWila,Y.m.t.hlutfalliWmillimarkaWsaWilaogfjldagerninga A&"+ semviWskiptierustunduWmeWtengslumviWtilteknaafurWogCii݌ '",     "CK"  Ck0 y 0y y e2%  c  .3  Ԉ0    meWalstrWverWbils,efYaWliggurfyrir.Ckk݌'#-   Ќ  "A0JK"  A0Jl y2%  76  .3  Ԉ0    Xj;nus& a  tafyrirsameinaWarviWskiptaupplUsingar(CTP):AWilisemhefurheimildsam ( kvmtlgumYessumtilaWsafnasamanviWskiptaskUrslumumfjrmlagerningaskv.  6.,7.,'a(m10.,12.,13.,20.og21.gr.MiFIRfrskipulegummrkuWum,markaWstorgum  fjrmlagerninga,skipulegummarkaWstorgumogviWurkenndumbirtingarYj;nustumog a sameinaeinnsam&  felldanrafrnanrauntmagagnastraumsemsUnirupplUsingarum T, verWogmagnfyrir'T{ohvernfjrmlagerning.A0Jlm݌   Ќ   y NnariskUringarhugtakaeraWfinnareglugerW(ESB)2017/565,sbr.2.tlul.1.mgr.  3.gr.     O|    O| q  2.XTTURO| q1q݌ K #  Ќ   N     Nq  StarfsleyfiogskilyrWifyrirstarfsemiverWbrfafyrirtkja.Nqq݌    Ќ    O|    O|wr  I.KAFLIO|wrr݌    Ќ   N     N s  Starfsleyfi.N s4s݌   Ќ    K|    K|s  5.gr.K|ss݌ wO  Ќ   J    J8t  Starfsleyfi.J8tbt݌ B  Ќ      y FjrfestingarYj;nustaogfjrfestingarstarfsemierstarfsleyfisskyld.     y VerWbrfafyrirtkierheimiltaWveitafjrfestingarYj;nustuogstundafjrfestingarstarf   semiaWfengnustarfsleyfiFjrmlaeftirlitsins.FyrirtkiWskalverahlutaflagoghafahfuW {  stWvarsnarhrlandi. nF  y EinungisrkisborgararaWildarrkjaoglgaWilarmeWstaWfestuaWildarrkigetaveriW 9 stofnendurverWbrfafyrirtkjahrlandinemaaWfengnusamYykkirWherra.   y VerWbrfafyrirtkiereinuheimiltaWnotafirmasnueWatilnnariskUringarstarfsemi  sinniorWiW?verWbrfafyrirtki ,eittsreWasamtengtWrumorWum.ShttaaWvillstverWi r nfnumverWbrfafyrirtkjasemstarfahrlandigeturFjrmlaeftirlitiWkrafistYessaW e= fyrirtkiverWiauWkenntsrstaklega. 0   K|    K|by  6.gr.K|byy݌  Ќ   J    Jy  GildissviWstarfsleyfisogskryfirverWbrfafyrirtki.Jyz݌ i Ќ      y 0starfsleyfiskalkomaframhvaWafjrfestingarYj;nustuverWbrfafyrirtkierheimiltaW \4 veitaoghvaWafjrfestingarstarfsemiYverheimiltaWstunda.StarfsleyfigeturnWtileinnar ' eWafleiritegundaviWb;tarYj;nustu.EkkierheimiltaWveitastarfsleyfisemtekureingngu  tilviWb;tarYj;nustu.   y VerWbrfafyrirtkisemhyggstaukaviWstarfsemisnameWYvaWbj;WafjrfestingareWa `  viWb;tarYj;nustueWasinnafjrfestingarstarfsemisemfellurekkiundirstarfsleyfiYessber S+! aWskjaumaukiWstarfsleyfitilFjrmlaeftirlitsins. "  y FjrmlaeftirlitiWhelduruppfrWaskryfirllverWbrfafyrirtki,semskalveraaWgengi # legalmenningi.SkrinskalinnihaldaupplUsingarumYfjrfestingarYj;nustusemverWbrfa  $ fyrirtkjumerheimiltaWveitaogYfjrfestingarstarfsemisemYeimerheimiltaWstunda. !W% FjrmlaeftirlitiWskaltilkynnaESMAumbreytingarskrnni.HafiFjrmlaeftirlitiWaftur J""& kallaWstarfsleyfiafstWumsemtilgreindareru1.,2.eWa4.tlul.8.gr.skalsafturkllun #' birtlistanumnstufimmrin. #(   K|    K|  7& , .gr.K|݌ v%N!* Ќ   J    JX  Ums;knumstarfsleyfi.JX݌ A&"+ Ќ      y FjrmlaeftirlitiWveitirekkistarfsleyfifyrrenumskjandihefuruppfylltskilyrWilaga  '", Yessara.Ums;knumstarfsleyfiskalveraskr',v%iflegoghenniskulukomaframallarnauWsyn '#- legarupplUsingartilaWgeraFjrmlaeftirlitinukleiftaWfullvissasigumaWverWbrfafyrir (z$. tkiuppfylliskyldursamkvmtYessumkafla,Y.m.t.starfstlunYarsemframkemurm.a. ( hverskonarstarfsemierfyrirhuguWogskipuritfyrirtkisins.FjrmlaeftirlitiWskaltilkynna  umskjandaumYaWYegarums;kntelstfullngjandi.   y kvrWunFjrmlaeftirlitsinsvegnaums;knarumstarfsleyfiskaltilkynntumskjanda a skriflegaeigisWarensexmnuWumeftiraWfullngjandiums;knbarst. T,  y UmsamrWFjrmlaeftirlitsinsviWlgbryfirvldWrumaWildarrkjumvegnastarfs  leyfisveitingaferskv.140.gr.   y SeWlabanki0slandsbirtirvefsnumlistayfirYrupplUsingarsemgreinaYarfums;kn.     K|    K|  8.gr.K|D݌ K #  Ќ   J    J  Afturkllunstarfsleyfis.J؇݌    Ќ      y FjrmlaeftirlitiWgeturafturkallaWstarfsleyfiverWbrfafyrirtkiseWaeinstakarstarfs    heimildir:   / L/"A0J"    A0J: y2%  1  .3  Ԉ0    :skifyrirtkiWsjlfteftirYv.A0J:s݌wO    Ќ  "A0J"    A0JM y2%  2  .3  Ԉ0    HafifyrirtkiWfengiWstarfsleyfiWgrundvellirangraupplUsingaeWaannan;eWlilegan B  htt.A0JM݌     Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    FyrirtkiWuppfyllirekkilengurskilyrWisemlgutilgrundvallarveitingustarfsleyfis,   svosemumstofnframlagskv.20.gr.A0J݌{    Ќ  "A0J"  A0J4 y2%  4  .3  Ԉ0    NUtifyrirtkiWekkistarfsleyfiWinnant;lfmnaWafrYvaWYaWvarveitt,afsalisr nF ;tvrttleyfinueWahttiaWveitafjrfestingarYj;nustueWasinnafjrfestingarstarfsemi 9 meiraensexmnuWisamfellt.A0J4a݌   Ќ  "A0J"  A0J= y2%  5  .3  Ԉ0    Brj;tifyrirtkiWaWWruleytigr;flegaeWatrekaWgegnlgumYessumeWalgumum  fjrmlafyrirtkieWareglum,samYykktumeWareglugerWumsemsettarerusamkvmt r fyrrgreindumlgum.A0J=j݌e=   Ќ  "A0J"  A0J# y2%  6  .3  Ԉ0    Brj;tifyrirtkiWgegnkvWumannarralagasemvarWaWgeturafturkllunstarfsleyfis.A0J#P݌0   Ќ   y FjrmlaeftirlitiWskaltilkynnaESMAumafturkllunstarfsleyfis.   y XegarumeraWrWabrotgegn5.eWa6.tlul.1.mgr.geturniWurfellingstarfsleyfisveriW  tmabundin. i  4ABCD(%004ABCDK|    K|  K|"݌̌   K|    K|r  9.gr.K|r݌ ' Ќ   J    J  TilkynningumafturkllunstarfsleyfisverWbrfafyrirtkis  eWaeinstakrastarfsheimilda.J-݌  Ќ    y AfturkllunstarfsleyfisverWbrfafyrirtkiseWaeinstakrastarfsheimildaYessskaltilkynnt `  stj;rnYessogrkstuddskriflega.FjrmlaeftirlitiWskalbirtatilkynningunavefsnumog S+! LgbirtingablaWi.StarfrkifyrirtkiWtibeWaYj;nustustarfsemiWrurkiskaltilkynn " inginsendlgbrumyfirvldumYvrki. # K|    K|ї  K|ї݌̌   K|    K|H  1&  0.gr.K|Ho݌ !W% Ќ   J    J  Stj;rnogframkvmdastj;ri.J݌ J""& Ќ    y Umhfistj;rnarmannaogframkvmdastj;raverWbrfafyrirtkisfereftirkvWum52. #' gr.og52.gr.alagaumfjrmlafyrirtki,nr.161/2002,ogtilvikikerfislegamikilvgs #( verWbrfafyrirtkis,52.gr.esmulag'!a. $ )  y FjrmlaeftirlitiWgeturheimilaWstj;rnarmannikerfislegamikilvguverWbrfafyrirtki v%N!* aWsitjastj;rneinsannarseftirlitsskyldsaWilaYrttfyrirkvWi52.gr.elagaumfjrmla A&"+ fyrirtki.FjrmlaeftirlitiWskalupplUsaESMAreglulegaumslkarheimildir.  '",  y Umframkvmdstarfastj;rnar,byrgWhennarogverkaskiptingustj;rnarogfram '#- kvmdastj;rafereftirkvWi54.gr.lagaumfjrmlafyrirtki. (z$.  y Stj;rnverWbrfafyrirtkisskalskilgreina,hafaeftirlitmeWogberabyrgWinnleiWingu ( stj;rnarhttumoginnraeftirlitisemtryggirskilvirkaogvarfrnastj;rnunverWbrfafyrir  tkisins,Y.m.t.aWskilnaWistarfaverWbrfafyrirtkinuogaWkomiWsvegfyrirhagsmuna  rekstra,YannigaWYaWstuWliaWheilindummarkaWarinsoghagsmunumviWskiptavina.Xessar a rWstafanirskulueinnigtryggjaaWstj;rnskilgreini,samYykkioghafieftirlitmeW: T, "A0J"  A0J y2%  1  .3  Ԉ0    skipulagifyrirtkisinsmeWhliWsj;nafYeirrifjrfestingarstarfsemisemYaWsinnirog  YeirrifjrfestingarogviWb;tarYj;nustusemYaWveitir,Y.m.t.frni,Yekkinguogsr  frWikunnttustarfsf;lksogrrWum,ferlumogfyrirkomulagiviWveitinguYj;nustu   meWtillititileWlis,umfangsogYesshversufl;kinstarfsemiYesserogllumYeimkrf  X umsemfyrirtkiWYarfaWuppfylla,A0J݌K #    Ќ  "A0J"  A0JŢ y2%  2  .3  Ԉ0    stefnuumYYj;nustu,starfsemi,vrurogviWskiptisemfyrirtkiWbUWureWaannast    samrmiviWhttuYolfyrirtkisinsogsrkenniogYarfirviWskiptavinaYesssemer    boWineWaveittslkYj;nusta,Y.m.t.framkvmdlagspr;fa,YarsemviW,ogA0JŢ݌    Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    starfskjarastefnuaWilasemkomaaWveitinguYj;nustutilviWskiptavinasemmiWaraWYv wO  aWhvetjatilbyrgraviWskiptahtta,sanngjarnrarmeWferWarviWskiptavinaogaWforWast B  hagsmunarekstragagnvartviWskiptavinum.A0J/݌     Ќ   4ABCD(%004ABCD y Stj;rnskalhafaeftirlitmeWogmetareglulegahvortstefnum;tunoginnleiWingmarkmiWa   fyrirtkisinsvegnafjrfestingarogviWb;tarYj;nustuogfjrfestingarstarfsemisfullngj {  andioghvortunniWssamrmiviWYr.Xskalstj;rnhafaeftirlitmeWogmetareglulega nF skilvirknistj;rnarhttaoginnraeftirlitsverWbrfafyrirtkisinsoghvortstefnurogreglurer 9 varWaveitinguYj;nustutilviWskiptavinasufullngjandi.Stj;rnskalgeraviWeigandirW  stafanirtilaWbregWastviWhverskonarannmrkumsemkomalj;s.   y Stj;rnarmennskuluhafafullngjandiaWgangaWupplUsingumogskjlumsemerunauW r synlegtilaWhafaumsj;nogeftirlitmeWkvarWanatkuframkvmdastj;raogannarrastj;rn e= endasemheyrabeintundirframkvmdastj;ra. 0  y FjrmlaeftirlitiWskalsynjaumstarfsleyfiefstj;rnarmennogframkvmdastj;riuppfylla  ekkihfisskilyrWi1.mgr.eWaefsUnamframaWstj;rneWaframkvmdastj;rifyrirtkis  inskunniaWvera;gnviWskilvirka,traustaogvarfrnastj;rnunYessogaWfullngjanditillit i verWiekkitekiWtilhagsmunaviWskiptavinaYessogheilleikamarkaWarins. \4  y VerWbrfafyrirtkiskaltilkynnaFjrmlaeftirlitinuumskipanogsWaribreytingarstj;rn ' ogframkvmdastj;ra.TilkynningunniskulufylgjafullngjandiupplUsingartilaWhgts  aWmetahvortskilyrWumgreinarYessararsfullngt.   y 025.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr.,ernnarkveWiWum `  byrgWstj;rnar. S+!  y SeWlabanki0slands& a seturnnarireglurumhfistj;rnarmannaogframkvmdastj;ra,Yar " meWalumhvaWfelistfullngjandiYekkinguogreynslu,g;WuorWsporiogfjrhagslegu # sjlfstWi,ogumhver'anigstaWiWskuliaWhfismati.  $ K|    K|L  11.gr.K|Ls݌ J""& Ќ   J    Jޱ  AWilarsemfarameWvirkaeignarhluti.Jޱ݌ #' Ќ    y FjrmlaeftirlitiWskalekkiveitaverWbrfafyrirtkistarfsleyfi: #( "A0J"  A0J y2%  1  .3  Ԉ0    nemafyrirtkiWupplUsiumnfnallraaWilasemfarameWvirkaneignarhlutogstrW $ ) hluta,A0J1݌v%N!*   Ќ  "A0J"  A0J_ y2%  2  .3  Ԉ0    teljiYaWaWilasemfarameWvirkaeignarhlutiekkihfameWhliWsj;nafnauWsynYess A&"+ aWtryggjatraustaogvarfrnastj;rnunfyrirtkisins,A0J_݌ '",   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    efnintengslmillifyrirtkisinsogannarraaWilakomavegfyriraWYaWgetisinnt '#- eftirlitshlutverkisnu,eWaA0J*݌(z$.   Ќ  "A0J"  A0Jr y2%  4  .3  Ԉ0    efreglurlandsutanEES,semgildaumeinneWafleiriaWilasemfyrirtkiWhefurnin ( tengslviW,komavegfyrirvirkteftirlit;hiWsamaviWefvandkvWieruviWframfylgni  reglnanna.A0Jr݌   Ќ   4ABCD(%004ABCD y KomistFjrmlaeftirlitiWaWYeirriniWurstWuaWaWilarsemfarameWvirkaneignarhlut a hafislmhriftraustaogvarfrnastj;rnunverWbrfafyrirtkisferumslktskv.18.gr. T, K|    K|պ  K|պ݌̌   K|    K|L  12.gr.K|Ls݌  Ќ   J    J޻  Tilkynningarvegnavirkseignarhlutar.J޻݌   Ќ    y AWilieWaaWilarsamstarfisemhafatekiWkvrWunumaWannaWhvortaflasrvirks  X eignarhlutarverWbrfafyrirtkieWaaukavirkaneignarhlutsinnverWbrfafyrirtki,sem K #  leiWamunditilYessaWhlutfallatkvWisrttareWahlutafjrnmieWafriyfir20%,33%eWa    50%eWatilYessaWverWbrfafyrirtkiWyrWid;tturflagYeirra,skulutilkynnaFjrmla    eftirlitinuYaWskriflegafyrirfram,YarsemtilgreinderstrWYesshlutarflaginusemYeir   hyggjastrWayfirsamtviWeigandiupplUsingumskv.3.mgr.14.gr. wO   y AWilisemhefurtekiWkvrWunumaWdragasvoreignarhlutsnumverWbrfafyrirtki B  aWhanneigiekkivirkaneignarhluteftirYaWskaltilkynnaFjrmlaeftirlitinuYaWskriflega    fyrirframogtilgreinahversust;rumhlutflaginuhannhyggsthaldaeftir.Hannskaleinnig   tilkynnaFjrmlaeftirlitinuefhannhefurtekiWkvrWunumaWminnkavirkaneignarhlut {  sinnsvomikiWaWhlutfallatkvWisrttareWahlutafjrhansfariniWurfyrir20%,33%eWa nF 50%eWaaWverWbrfafyrirtkiWhttiaWverad;tturflaghans. 9  y ViWmatYvhvortskilyrWiYessarargreinarog11.gr.suuppfylltskalekkitakatillittil  atkvWisrttareWahlutabrfasemverWbrfafyrirtkieWalnastofnanirkunnaaWeigavegna  fjrfestingarYj;nustusemYeirhafaveittskv.fliW15.tlul.1.mgr.4.gr.,aWYvtilskilduaW r YessirttindisuekkinUtteWanotuWannanhtttilaWhlutasttilumstj;rntgefandansog e= YeimsrWstafaWinnaneinsrsfrkaupunum. 0  y VerWbrfafyrirtkisemfrvitneskjuumflunogrWstfuneignarhlutumYv,sem  leiWirtilYessaWfariWeryfireWaundirviWmiWunarmrkskv.2.mgr.skalYegarstaWtilkynna  YaWFjrmlaeftirlitinu. i  y VerWbrfafyrirtkiskaleinnig,aWlgmarkieinusinniri,tilkynnaFjrmlaeftirlitinu \4 umnfnYeirrahluthafasemeigavirkaneignarhlutogumhlutafjreignhversYeirra. '  y UmheimildirFjrmlaeftirlitsinstilaWkrefjastupplUsingaoggagnaviWmatYvhvort  aWilarfalliundirtilkynningarskyldu1.mgr.ferskv.49.gr.lagaumfjrmlafyrirtki,nr.  161/2002. `   y SeWlabanki0slandsseturreglurumformogefnitilkynningasamkvmtYessarigrein. S+! K|    K|  13.gr.K|݌ # Ќ   J    J2  Matstmabil.J2\݌  $ Ќ    y EigisWarentveimurvirkumdgumeftirm;ttkutilkynningarskv.12.gr.ogtarlegri !W% upplUsingaskv.2.mgr.skalFjrmlaeftirlitiWstaWfestam;ttkuhennar.0staWfestinguskal J""& komaframfyrirhvaWadagmegivntaniWurstWuFjrmlaeftirlitsins. #'  y TeljiFjrmlaeftirlitiWaWnauWsynlegtsaWaflatarlegriupplUsingaenYeirrasemupp #( erutaldar1.mgr.12.gr.frYeimsemhyggsteignasteWaaukaviWvirkaneignarhlutgetur $ ) YaWkrafiWviWkomandiumYr.BeiWniumtarlegriupplUsingarskalveraskriflegogtilgreina v%N!* YrupplUsingarsem;skaWereftir.SlkkrafaskalsettframeigisWaren50virkumdgum A&"+ eftirstaWfestingutilkynningar.  '",  y FjrmlaeftirlitiWhefur60virkadagafrstaWfestingutilkynningarskv.1.mgr.tilaWmeta '#- hvortYaWteljiYannsemhyggsteignasteWaaukaviWvirkaneignarhluthfantilaWfarameW (z$. eignarhlutinn.S;skaWeftirviWb;tarupplUsingumfrviWkomandiskv.2.mgr.btistbiW ( eftirupplUsingumviWdagafjldaskv.1.mlsl.enY;ekkimeiraen20virkirdagar.Fjrmla  eftirlitinuerheimiltaW;skaaftureftirfrekariupplUsingum.SlkbeiWnilengirekkiframan  greindatmafresti. a  y EfssemhyggsteignasteWaaukaviWvirkaneignarhluterstaWsetturrkiutanEES,eWa T, hannlUturekkiopinberufjrmlaeftirlitiinnanEESsemverWbrfafyrirtki,lnastofnuneWa  verWbrfasj;Wur,btistbiWeftirupplUsingumviWdagafjldaskv.1.mlsl.3.mgr.enY;ekki  meiraen30virkirdagar.   K|    K|  K|݌̌   K|    K|h  14.gr.K|h݌ K #  Ќ   J    J  MathfiaWila.J$݌    Ќ    y FjrmlaeftirlitiWskalleggjamathvortaWilisemhyggsteignasteWaaukaviWvirkan    eignarhlutsinnsamkvmttilkynninguskv.12.gr.shfurtilaWeigaeignarhlutinnmeW   tillititilvarfrinsogtraustsrekstrarverWbrfafyrirtkisaWteknutillititilhugsanlegrahrifa wO  aWilansverWbrfafyrirtkiW.SkalmatFjrmlaeftirlitsinsgrundvallastllumeftirfarandi B  atriWum:    "A0J"  A0J y2%  1  .3  Ԉ0    OrWsporiaWilans.A0J݌    Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    OrWsporiogreynsluYesssemmunveitaverWbrfafyrirtkinuforstWukomitilYessaW {  aWilieignisteWaaukiviWeignarhlut.A0J݌nF   Ќ  "A0J"  A0J3 y2%  3  .3  Ԉ0    FjrhagsleguheilbrigWiaWilans,einkummeWtillititilYessrekstrarsemverWbrfafyrir 9 tkiWhefureWamunhafameWhndum.A0J3`݌   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    HvortverWbrfafyrirtkiWuppfyllioggetihaldiWframaWuppfyllavarfrniskrfur  Yessaralagaogeftiratvikumannarralaga,einkumlagaumviWb;tareftirlitmeWfjrmla r samsteypumoglagaumfjrmlafyrirtki,srstaklegahvortuppbyggingsamstWunnar e= semYaWverWurhlutiafsYannigaWhgtsaWhafaskilvirkteftirlitmeWhenni,Y.m.t. 0 aWlgbrumyfirvldumsmgulegtaWskiptastskilvirkanhttupplUsingumum  samstWunaogkvarWaskiptingubyrgWarsnmillihvaWvarWareftirlitmeWhenni.A0J݌   Ќ  "A0J"  A0JM y2%  5  .3  Ԉ0    HvorttlamegiaWfyrirhugaWeignarhaldtengistpeningaYvttieWafjrmgnunhryWju i verka,eWatilrauntilslksathfis,eWagetiaukiWlkurslkuathfiinnanhlutaWeigandi \4 verWbrfafyrirtkis.A0JMz݌'   Ќ   4ABCD(%004ABCD y FjrmlaeftirlitinueraWeinsheimiltaWhafnafyrirhuguWumkaupumYegartilYessliggja  haldbrrkgrundvelliviWmiWannasemsetterufram1.mgr.eWaYegarupplUsingarnar  semaWilinnveitirreynast;fullngjandi.FjrmlaeftirlitiWskalhvorkisetjaneinfyrirfram `  skilyrWiumhlutfalleignarhlutdeildarnmetafyrirhugaWayfirtkumeWtillititilefnahags S+! legraeWasamkeppnislegraforsendna. "  y FjrmlaeftirlitiWskalbirtaopinberlegalistayfirYrupplUsingarsemnauWsynlegareru # tilaWframkvmamatiWogskalaWilinnsendaYrmeWtilkynningunnisemumgetur1.mgr.  $ 12.gr.UpplUsingarnarsemkrafisterskuluverarttuhlutfalliviWoglagaWaraWeWliaWilans. !W% EkkimkrefjastannarraupplUsingaenYeirrasemskiptamlifyrirvarfrnismat. J""&  y HafiFjrmlaeftirlitinuveriWtilkynntumtvenneWafleirifyrirhuguWkaupeWaaukningu #' viWvirkaneignarhlutsamaverWbrfafyrirtkiskalmeWferWtilkynningannafaraframjafn #( rttisgrundvelliYrttfyrirkvWi13.gr. $ )  y FjrmlaeftirlitiWskalhafasamrWviWeftirlitsstj;rnvldannarraaWildarrkjaviWfram v%N!* kvmdmatsskv.1.mgr.effyrirhugaWuryfirtkuaWilierlnastofnun,lftryggingaflag,v A&"+ tryggingaflag,endurtryggingaflag,verWbrfafyrirtkieWarekstrarflagverWbrfasj;WsmeW  '", starfsleyfiWruaWildarrkieWaWrumgeiraenYeimYarsemkaupinerufyrirhuguWeWa '#- m;WurflagslksaWilaeWaeinstaklingureWalgaWilisemhefuryfirrWyfirslkumaWila. (z$.  y FjrmlaeftirlitiWskalveitaeftirlitsstj;rnvldumannarraaWildarrkja,nstWulauss ( drttar,allarupplUsingarsemnauWsynlegarerueWaskiptamlifyrirmatskv.1.mgr.Fjr  mlaeftirlitiWskalltaeftirlitsstj;rnvldumannarraaWildarrkjatallarupplUsingarsem  mliWvarWaref;skaWereftirYv,ogallarnauWsynlegarupplUsingaraWeiginfrumkvWi. a  y Fjrmlaef& a tirlitiWskalkvrWunsamkvmtYessarigreintilgreinasj;narmiWeWafyrir T, varasemYaWeftirlitsstj;rnvald,semhefureftirlitmeWfyrirhuguWumkaupanda,hefurltiW  lj;seWagert'aT.  K|    K|.  15.gr.K|.U݌  X Ќ   J    J  NiWurstaWamats.J݌ K #  Ќ    y TeljiFjrmlaeftirlitiWYannsemhyggsteignasteWaaukaviWvirkaneignarhlutekkihfan    tilaWfarameWeignarhlutinnskalYaWtilkynnaviWkomandiYarumeigisWarentveimurvirk    umdgumfrYvaWniWurstaWalfyrir.kvrWunFjrmlaeftirlitsinsskalveraskriflegog   rkstudd.JafnframterFjrmlaeftirlitinuheimiltaWbirtatilkynninguvefsnumaWbeiWni wO  aWilaeWaaWeiginfrumkvWi. B   y LigginiWurstaWaFjrmlaeftirlitsinsekkifyririnnanYesstmasemkveWiWerum13.    gr.skallitiWsvoaWFjrmlaeftirlitiWgeriekkiathugasemdirviWfyrirtlanirYesssem   hyggsteignasteWaaukaviWvirkaneignarhluthlutaWeigandiverWbrfafyrirtki. {  K|    K|-  16.gr.K|-T݌ 9 Ќ   J    J  FresturkjlfarheimildarFjrmlaeftirlitsinsogendurnUjuntilkynningar.J݌  Ќ    y SeWlabanka0slandserheimiltaWkvarWareglumhmarksfrestsemaWilihefurtilaWeign  asteWaaukaviWvirkaneignarhlutkjlfarYessaWheimildFjrmlaeftirlitsinsYarumliggur r fyrireWatmamrkskv.2.mgr.15.gr.eruliWin.AWYeimtmaliWnumskalaWilisendatil e= kynninguskv.12.gr.aWnUju.0reglunumgeturSeWlabankinntilgreinthvaWatilvikum 0 heimilteraWveitalengrifrestenalmennt.  K|    K|  17.gr.K|݌ i Ќ   J    J  Tilkynningekkisend.J݌ \4 Ќ    y NtilkynniraWilisemhyggsteignasteWaaukaviWvirkaneignarhlutsinnverWbrfa ' fyrirtkiFjrmlaeftirlitinuekkiumfyrirhuguWkaupsneWaaukninguvirkumeignarhlut,  YrttfyriraWhonumsYaWskyltskv.12.gr.,ogfellurYniWuratkvWisrttursemfylgir  YeimhlutumsemeruumframYaWsemhannttiWur.FjrmlaeftirlitiWtilkynnirviWkomandi `  verWbrfafyrirtkiumbrottfallatkvWisrttarinsfistofnuninvitneskjuumkaupineWaaukn S+! inguna.SkalFjrmlaeftirlitiWkrefjastYessaWhlutaWeigandisendiinntilkynningusamrmi " viWkvWi12.gr.GeriFjrmlaeftirlitiWekkiathugasemdirviWaWviWkomandiaWilieignist # eWaaukiviWvirkaneignarhlutWlasthannatkvWisrttsamrmiviWeignarhlutsinn.  $  y BeristtilkynninghlutaWeigandiekkiinnanfjgurraviknafrYvaWFjrmlaeftirlitiW !W% krafWisttilkynningargeturYaWkrafistYessaWhannseljiYannhlutaeignarhlutarinssemer J""& umframYaWsemhannttiWur.FjrmlaeftirlitiWseturtmamrkYvskyniogskalfrestur #' innekkiveraskemmrientveirmnuWir. #(   K|    K|  18.gr.K|%݌ v%N!* Ќ   J    J  :hfuraWilieignasthlut.J݌ A&"+ Ќ      y EignistaWilieWaaukiviWvirkaneignarhlutsinnverWbrfafyrirtkiYrttfyriraWFjr  '", mlaeftirlitiWhafikomistaWYeirriniWurstWuaWhannsekkihfurtilaWeignasteWaauka '#- viWhlutsinnfellurniWuratkvWisrtturaWilaumframlgmarkYesshlutarsemtelstvirkur (z$. eignarhlutur.ViWkomandiaWilaerskyltaWseljaYannhlutaeignarhlutarinssemerumfram ( YaWsemhannttiWurogniWurstaWaFjrmlaeftirlitsinst;ktil.FjrmlaeftirlitiWseturtma  mrkYvskyniogskalfresturinnekkiveraskemmrientveirmnuWir.AWiliWlastfyrri  atkvWisrttaWslulokinni. a   K|    K|  19.gr.K|݌  Ќ   J    J?  AWildaWviWurkenndub;takerfifyrirfjrfesta.J?i݌  Ќ      y FjrmlaeftirlitiWskalsannreynaWurenYaWveitirstarfsleyfiaWverWbrfafyrirtkiupp   fylliskyldursnarsamkvmtlgumuminnstWutryggingarogtryggingakerfifyrirfjrfesta.  X K|    K|  20.gr.K|@݌    Ќ   J    J  Stofnframlag.J݌    Ќ    y FjrmlaeftirlitiWskalekkiveitastarfsleyfinemaverWbrfafyrirtkihafingilegtstofn   framlagskv.14.gr.og14.gr.alagaumfjrmlafyrirtki,nr.161/2002,aWteknutillititil wO  YeirrarfjrfestingarYj;nustuogfjrfestingarstarfsemisemstarfsleyfiWtekurtil. B    K|    K|  21.gr.K|݌   Ќ   J    JV  Almenntumskipulagskrfur.JV݌ {  Ќ      y VerWbrfafyrirtkiskalsetjareglurogverkferlasemtryggjaaWfyrirtkiW,stj;rnYess, nF starfsmennogeinkaumboWsmennfariaWlgumogreglumsemumstarfseminagilda.Jafn 9 framtskalverWbrfafyrirtkisetjareglurumeinkaviWskiptiYessaraaWilameWfjrmlagern  inga.   y VerWbrfafyrirtkiskalkomaskilvirkuskipulagsogstj;rnunarfyrirkomulagitilaWgera r YvkleiftaWgrpatilallratiltkrarWstafanatilaWkomavegfyriraWhagsmunarekstrar e= skv.32.gr.hafineikvWhrifhagsmuniviWskiptavinaYess. 0  y SkipulagiverWbrfafyrirtkisskalveraYannighttaWaWtryggWssamfelldogregluleg  starfsemiogYj;nustaviWviWskiptavini.0YvskyniskalverWbrfafyrirtkim.a.notaviWeig  andikerfiogverkferlaoghafayfiraWrWanauWsynlegriYekkingu. i  y VerWbrfafyrirtkiskaltryggjaaWtvistunverkefnasemhafamikilvgaYUWingufyrir \4 starfsemiYessaukiekkirekstrarhttufyrirtkisins.Btvistunslkraverkefnaer;heimilef ' hnhefurskaWleghrifinnraeftirliteWaeftirlitFjrmlaeftirlitsins.VerWbrfafyrirtkiber  fullabyrgWtvistuWumverkefnum.   y VerWbrfafyrirtkiskalhafatraustaverkferlafyrirstj;rnun,reikningsskil,innraeftirlit `  oghttumatfyrirtkisinsogskilvirkastUringuogryggisrWstafanirfyrirupplUsinga S+! vinnslukerfi. "  y VerWbrfafyrirtkiskalhafaryggisferlatilaW: # "A0J"  A0J  y2%  1  .3  Ԉ0    tryggjaryggiogreiWanleikaaWferWaviWaWsendaupplUsingar,A0J  ݌ $   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    dragaeinsogkosturerrhttuspillingugagnaogaWgangi;viWkomandiaWila,A0J݌!W%   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    komavegfyrirlekaupplUsinga,ogA0JK݌J""&   Ќ  "A0J"  A0J# y2%  4  .3  Ԉ0    tryggjatrnaWumggn.A0J#P݌#'   Ќ   4ABCD(%004ABCD y 021.!27.,29.!34.og38.!43.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr., #( ernnarkveWiWumskipulagskrfurverWbrfafyrirtkja. $ ) K|    K|  22.gr.K|݌ A&"+ Ќ   J    J  VruYr;unogdreifingfjrmlagerningaogsamsettrainnstWna.J;݌  '", Ќ    y VerWbrfafyrirtkisemframleiWirfjrmlagerningasemtlaWirerutilslutilviWskipta '#- vinaskalkoma,ogendurskoWareglulega,vruYr;unarferlivegnasrhversfjrmlagernings (z$. WurenYeirerusettirmarkaWeWaYeimerdreifttilviWskiptavina.FerliWskaleinnigtaka ( tilverulegrabreytingafjrmlagerningum.   y 0vruYr;unarferliskalskilgreinatiltekinnmarkh;pendanlegraviWskiptavinainnan  viWkomandiflokksviWskiptavinafyrirhvernfjrmlagerningogtryggjaaWhttursem a skiptamlisumetnarogaWfyrirhuguWdreifingsamrUmistmarkh;pnum. T,  y VerWbrfafyrirtkiskalreglulegametahvortfjrmlagerningar,semYaWbUWurtilslu  eWamarkaWssetur,hentiviWkomandimarkh;p,m.a.aWteknutillititilhttuogdreifingar.   y VerWbrfafyrirtkisemframleiWirfjrmlagerningaskalveitadreifingaraWilumallarviW   eigandiupplUsingarumfjrmlagerninginnogvruYr;unarferliW,Y.m.t.ummarkh;pfjr  X mlagerningsins. K #   y VerWbrfafyrirtkisembUWurtilslueWamlirmeWfjrmlagerningisemYaWframleiWir    ekkisjlftskalhafatilstaWarfullngjandifyrirkomulagtilaWaflaupplUsingaskv.4.mgr.    ogskiljaeinkennifjrmlagerningsinsoghversmarkh;purhans.    y kvWiYessarargreinarog2.!3.mgr.33.gr.eigaekkiviWumverWbrfafyrirtkiYegar wO  fjrfestingarYj;nustaerveitttengslumviWskuldabrfsemekkiermeWneinaaWrainnbyggWa B  afleiWuenefndakvWieWaYegarfjrmlagerningarerumarkaWssettireWaYeimerdreiftein    gngutilviWurkenndragagnaWila.    y RWherraseturreglugerWmeWnnarireglumumvruYr;unogdreifingufjrmlagerninga {  ogsamsettrainnstWna. nF K|    K|-  23.gr.K|-T݌  Ќ   J    J  SkrningogvarWveislagagna.J݌  Ќ    y VerWbrfafyrirtkiskalhaldaskrryfirallafjrfestingarYj;nustusemYaWveitirogalla r fjrfestingarstarfsemisemYaWstundar.SkrrnarskuluverafullngjanditilaWgeraFjrmla e= eftirlitinukleiftaWsinnaeftirlitshlutverkisnuoggangarskuggaumaWverWbrfafyrirtki 0 hafifariWaWlgumstarfsemisinnioguppfylltallarskyldur,Y.m.t.YrsemvarWaviWskipta  vinieWamgulegaviWskiptaviniogheilindimarkaWarins.   y VerWbrfafyrirtkiskalvarWveitasmtalsupptkurognnurrafrnsamskipti,a.m.k.Yau i semleiWaeWakunnaaWleiWatilviWskiptafyrireiginreikningeWam;ttku,miWlunarogfram \4 kvmdarfyrirmlaviWskiptavina.VerWbrfafyrirtkiskalgeraallartiltkarrWstafanirtil ' aWtryggjaaWstarfsmennogverktakareigiaWeinsslkumsamskiptummeWbnaWisem:  "A0J"  A0J# y2%  1  .3  Ԉ0    verWbrfafyrirtkiWlturYeimt,eWahefurheimilaWYeimaWnota,ogA0J##݌   Ќ  "A0J"  A0J % y2%  2  .3  Ԉ0    semverWbrfafyrirtkiWgeturvarWveittogafritaW.A0J %8%݌`    Ќ   4ABCD(%004ABCD y VerWbrfafyrirtkiskaltilkynnaviWskiptavinumumaWsmtlogsamskiptimillifyrirtk S+! isinsogviWskiptavinaYesssemleiWaeWakunnaaWleiWatilviWskiptaverWiskrW.Ngilegt " eraWslktsgerteinusinni,WurenfjrfestingarYj;nustaerveittnUjumeWanverandi # viWskiptavini.  $  y VerWbrfafyrirtkier;heimiltaWm;ttaka,miWlaogframkvmafyrirmliviWskiptavina !W% gegnumsmaefviWskiptavinihefurekkiveriWtilkynntfyrirframumupptkusmtalseWa J""& annarraboWskipta.VerWbrfafyrirtkiskaltryggja,YegarviWskiptavinirkomafyrirmlum #' framfriannanhtt,aWsamskiptinfariframvaranlegummiWli,svosemp;sti,smbrfi, #( tlvup;stieWameWritunfundargerWar.0samskiptumauglititilauglitisskalritafundargerW $ ) eWaminnispunkta.FyrirmliviWskiptavinasemberastYannigskulujafngildfyrirmlumsem v%N!* berastumsma. A&"+  y VerWbrfafyrirtkiskalvarWveitaskrrsamkvmtYessarigreina.m.k.fimmrog  '", afhendaYrviWkomandiviWskiptavini,;skihannYess.FjrmlaeftirlitinuerY;heimiltaW '#- krefjastYessaWverWbrfafyrirtkivarWveitiskrrsjrteljiYaWYrfYv. (z$.  y 035.,72.og74.!76.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr.,ernnar ( kveWiWumfrekarireglurumskrninguogvarWveislugagna.  K|    K|-  24.gr.K|--݌ a Ќ   J    Ji.  VerndeignaviWskiptavina.Ji..݌ T, Ќ    y VerWbrfafyrirtkiskalhaldafjrmlagerningumviWskiptavinatryggilegaaWgreindumfr  eignumfyrirtkisins.VerWbrfafyrirtkigeturaWeinsnUttfjrmlagerningaviWskiptavinar  fyrireiginreikningmeWsrstkusamYykkihans.    y VerWbrfafyrirtkiskaljafnframthaldafjrmunumviWskiptavinatryggilegaaWgreindum  X freignumfyrirtkisins.FjrmunirviWskiptavinarskuluvarWveittirsrstkumnafnskrWum K #  reikningi.VerWbrfafyrirtkisemekkiteljastlnastofnanirgetaekkinUttfjrmuniviWskipta    vinafyrireiginreikning.     y VerWbrfafyrirtkiskalekkigerasamningaviWalmennafjrfestaumframsaleignarrttar   yfirfjrhagslegritrygginguYeimtilgangiaWtryggjaeWaverndaskuldirogskuldbindingar wO  viWskiptavina. B   y RWherraseturreglugerWmeWnnarireglumumvernduneignaviWskiptavina.      K|    K|3  25.gr.K|33݌ {  Ќ   J    J;4  AlmennarkrfurvegnaalgrmsviWskipta.J;4e4݌ nF Ќ      y VerWbrfafyrirtkisemhefurmeWhndumalgrmsviWskiptiskalrWayfirviWeigandiog 9 skilvirkumkerfumogstj;rntkjumvegnaeftirlitsmeWhttu.TryggjaskalaWviWskiptakerfi  sulagsYolinogbiyfirngilegrigetutilaWeigaviWskipti,ltiviWeigandiviWskipta  mrkumogviWskiptatakmrkunumogkomivegfyrirsendingurangrafyrirmlaeWaaWYau r aWWruleytistuWliaW;r;leikamarkaWi.VerWbrfafyrirtkiskaleinnigrWayfirskilvirkum e= kerfumoghttuvrnumtilaWtryggjaaWekkisunntaWnotaviWskiptakerfintilgangisem 0 gengurgegnkvWumMAReWareglumYessviWskiptavettvangssemYautengjast.  VerWbrfafyrirtkiWskalhafatilstaWarskilvirktfyrirkomulagtilaWhaldasamfellurekstri  viWbilunviWs&  kiptakerfumYessogskalsjtilYessaWkerfinsuaWfullupr;fuWogundir i viWeigandieftir'9ԂlititilaWtryggjaaWYauuppfylliskilyrWiYessararmlsgreinar. \4  y VerWbrfafyrirtkisemstundaralgrmsviWskiptiskaltilkynnaumYstarfsemitilFjr ' mlaeftirlitsinsoglgbrrayfirvaldaYessviWskiptavettvangsYarsemYaWstundarviWskiptin.   y FjrmlaeftirlitiWgeturfariWframaWverWbrfafyrirtkiltiYvt,reglubundiWeWa  eftirYrfum,lUsinguYeimaWferWumsemYaWnotarviWalgrmsviWskipti,upplUsingarum `  YrviWskiptabreyturogviWskiptatakmarkanirsemgildaumkerfiW,verklagviWreglufylgni S+! oghttustj;rnunsemtryggjaaWskilyrWi1.mgr.suuppfylltauknkvmraupplUsinga " umframkvmdpr;fanakerfumYess.FjrmlaeftirlitiWgeturhvenrsemerfariWfram # frekariupplUsingarfrverWbrfafyrirtkiumYaualgrmsviWskiptisemYaWstundarogYau  $ kerfisemnotuWerutilviWskipta. !W%  y KomiframbeiWniafhlfulgbrsyfirvaldsYessviWskiptavettvangsYarsemalgrmsviW J""& skiptinerustunduWumafhendinguFjrmlaeftirlitsinsupplUsingumskv.3.mgr.skalverWa #' viWYeirribeiWninstWulausrartafar. #(  y VerWbrfafyrirtkiskalhaldaskrrtengslumviWatriWiskv.2.!3.mgr.semskuluvera $ ) fullngjanditilaWFjrmlaeftirlitiWgetisinnteftirlitimeWYvhvortfariWsaWviWeigandi v%N!* kvWumYessaralaga. A&"+  y VerWbrfafyrirtkisemstundarhtWniviWskiptimeWnotkunalgrmsskalgeymaviWur  '",  kenndusniWinkvmarskrrrttritmarWyfirllfyrirmli,Y.m.t.afturklluWfyrirmli, '#- framkvm&   dfyrirmliogtilboWviWskiptavettvangi,oghafaYrtilreiWufyrirFjrmla ( eftirlitiWaW'(BԀbeiWniYess.   y VerWbrfafyrirtkisemstarfarsemalmennurfrsluvsirfyriraWraskalrWayfirskilvirk  umkerfumogstj;rntkjumtilaWtryggjaaWstWustofnunarYj;nustaseinungisboWinaWil a umsemeruhfiroguppfyllaskUrviWmiWogaWviWeigandikrfursugerWartilYessaraaWila T, tilaWdragarhttuverWbrfafyrirtkisinsogmarkaWarins.VerWbrfafyrirtkiskaltryggja  aWfyrirliggibindandiskriflegursamningurmilliYessogaWilansvarWandihelsturttindiog  skyldursemleiWaafveitinguYj;nustunnar.    y SeWlabanki&  Ԁ0slandsseturreglurumnnariframkvmdgreinarinnar,Y.m.t.umskipulags  X krfurtilverW' EbrfafyrirtkjasemstundaalgrmsviWskipti. K #  K|    K|F  26.gr.K|FF݌    Ќ   J    JQG  ViWskiptavaktmeWnotkunalgrms.JQG{G݌   Ќ    y VerWbrfafyrirtkisemstundaralgrmsviWskiptiYeimtilgangiaWfylgjatlunumviW wO  skiptavaktskal,aWteknutillititilseljanleika,umfangsogeWlismarkaWarinsogeinkennafjr B  mlagerningsinssemviWskiptieruhfWmeW:    "A0J"  A0J[I y2%  1  .3  Ԉ0    annastviWskiptavaktsamfelltyfirtiltekinnhlutaafopnunartmaviWskiptavettvangs,   nemaviWsrstakaraWstWur,YannigaWYaWstuWliaWseljanleikaviWskiptavettvang {  inumregluleganogfyrirsjanleganhtt,A0J[II݌nF   Ќ  "A0J"  A0J[K y2%  2  .3  Ԉ0    gerabindandisamningviWviWskiptavettvangYarsema.m.k.skyldurverWbrfafyrir 9 tkisinsskv.1.tlul.erutilgreindarogA0J[KK݌   Ќ  "A0J"  A0JL y2%  3  .3  Ԉ0    hafallumtmumyfiraWrWaskilvirkumkerfumogeftirlititilaWtryggjaaWYaWupp  fylliskyldursnarsamkvmtsamningnum.A0JLM݌r   Ќ   4ABCD(%004ABCD y VerWbrfafyrirtkisemstundaralgrmsviWskiptitelstfylgjatlunumviWskiptavakt e= YegarfyrirtkiW,semaWiliaWeWaYtttakandieinumeWafleiriviWskiptavettvangi,stundar 0 viWskiptifyrireiginreikningogfylgirtlunsembyggistYvaWsetjaframsamtmisbind  andisluogkauptilboWafsambrilegristrWogsamkeppnishfuverWieinumeWafleiri  viWskiptavettvangiervarWaeinneWafleirifjrmlagerningYannigaWseljanleikimyndistrt i ogreglubundiWheildarmarkaWinum. \4  y SeWlabanki0slandsseturreglurumnnariframkvmdgreinarinnar,Y.m.t.umskipulags ' krfurtilverWbrfafyrirtkjasemstundaalgrmsviWskiptiYeimtilgangiaWfylgjatlunum  viWskiptavakt.  K|    K|R  27.gr.K|RR݌ S+! Ќ   J    JTS  BeinnrafrnnaWgangur.JTS~S݌ " Ќ    y VerWbrfafyrirtkier;heimiltaWbj;WabeinanrafrnanaWgangaWviWskiptavettvangi # nemaYaWrWiyfirskilvirkumkerfumogstj;rntkjumsemtryggja:  $ "A0J"  A0JT y2%  1  .3  Ԉ0    fullngjandimathfiviWskiptavinasemnotaYj;nustuna,A0JTU݌!W%   Ќ  "A0J"  A0JV y2%  2  .3  Ԉ0    aWkomiWsvegfyriraWviWskiptavinirsemnotaYj;nustunafariyfirviWeigandifyrir J""& framkveWinviWskiptaoglnamrk,A0JV`rfumeWastj;rntkjumskv.1.mgr.ogggnsemsUnafram  X aWYeimhafiveriWbeitt.BeristbeiWniYarumskalFjrmlaeftirlitiWframsenda,nstWu K #  lausrartafar,slkarupplUsingarogggntillgbrsyfirvaldsviWskiptavettvangsinssemverW    brfafyrirtkiWbUWurbeinanrafrnanaWgangaW.     y VerWbrfafyrirtkiskalhaldafullngjandiskrumatriWiskv.1.!3.mgr.tilaWFjrmla   eftirlitinuskleiftaWsinnaeftirlitimeWYvhvortfariWsaWviWeigandikvWumlaganna. wO   y SeWlabanki0slandsseturreglurumskipulagskrfurtilverWbrfafyrirtkjasembj;Waupp B  beinanrafrnanaWgang.    K|    K|fd  28.gr.K|fdd݌ {  Ќ   J    Jd  ViWskiptimarkaWstorgifjrmlagerningaogskipulegumarkaWstorgi.Jd"e݌ nF Ќ    y VerWbrfafyrirtkiogrekstraraWilarmarkaWasemstarfrkjamarkaWstorgfjrmlagern 9 ingaeWaskipulegtmarkaWstorgskulu:  "A0J"  A0Jf y2%  1  .3  Ԉ0    SetjagagnsjarreglurogferlafyrirsanngjrnoghnkralausviWskiptiogsetjahlutlg  viWmiWfyrirskilvirkaframkvmdfyrirmla,aukYessaWuppfyllaskipulagskrfurskv. r 21.!24.gr.XauskuluviWhafatraustastj;rnunrekstritknilegrakerfa,Y.m.t.skilvirkra e= viWbnaWartlana,meWtillititilhttuvegnakerfisraskana.A0Jff݌0   Ќ  "A0J"  A0J$i y2%  2  .3  Ԉ0    SetjagagnsjarreglurvarWandi&  viWmiWfyrirfjrmlagerningasemhgteraWstunda  viWskiptimeWkerfumYei'irra.A0J$iQi݌   Ќ  "A0J"  A0Jj y2%  3  .3  Ԉ0    BtvegangilegarupplUsingar,eWagangarskuggaumaWYrsuaWgengilegar i almenningi,tilaWnotendumskleiftaWmetafjrfestingaraWteknutillititilYesshvers \4 konarnotendurumrWirogtegundagerningaviWskiptum.A0Jjj݌'   Ќ  "A0J"  A0Jl y2%  4  .3  Ԉ0    Setja,birta,endurskoWareglulegaoginnleiWareglurumaWgengiaWmarkaWstorginusem  skuluveragagnsjar,nmismununarogbyggWarhlutlgumviWmiWum.A0Jll݌   Ќ  "A0J"  A0Jkn y2%  5  .3  Ԉ0    HafatilstaWarfyrirkomulagtilaWskUrtgreinaogtakastviWhugsanlegar;hagstWar `  afleiWingarhagsmunarekstrafyrirreksturmarkaWstorgsinseWaYtttakendurognotendur S+! Yess,semkomiWgetauppmillimarkaWstorgsins,eigendaeWarekstraraWilaYesseWa " verWbrfafyrirtkjaannarsvegarogtraustrarvirknimarkaWstorgsinshinsvegar.A0Jknn݌#   Ќ  "A0J"  A0Jq y2%  6  .3  Ԉ0    UppfyllakvWi80.!87.gr.oghafayfiraWrWallumnauWsynlegumskilvirkumkerf  $ um,verkferlumogfyrirkomulagiYvskyni.A0JqCq݌!W%   Ќ  "A0J"  A0Jr y2%  7  .3  Ԉ0    UpplUsaaWilaeWaYtttakendurmarkaWstorgsinsskUrtumbyrgWYeirrauppgjriviW J""& skiptasemYarfarafram.A0Jrr݌#'   Ќ  "A0J"  A0Jt y2%  8  .3  Ԉ0    GeranauWsynlegarrWstafanirtilaWgreiWafyrirskilvirkuuppgjriviWskiptasemfara #( framkerfumYeirra.A0JtEt݌$ )   Ќ  "A0J"  A0Ju y2%  9  .3  Ԉ0    FramfylgjantafarfyrirmlumfrFjrmlaeftirlitinuskv.10.og11.tlul.4.mgr.119. v%N!* gr.umaWstWvatmabundiWviWskiptimeWfjrmlagerningeWatakahannrviWskiptum.A0Juu݌A&"+   Ќ  "A0J "  A0J?w y2%  10  .3  Ԉ0    LtaFjrmlaeftirlitinuttarlegalUsingustarfsemimarkaWstorgsins,Y.m.t.upp  '",  lUsingarumhverskonartengslviWeWaYtttkuviWskiptavettvangseWainnmiWlarasem '#- ereiguver&   WbrfafyrirtkisinseWarekstraraWilamarkaWarinsmarkaWstorginu,samt ( skryfiraWi'(xlaYeirra,Ytttakendurognotendur.A0J?wlw݌   Ќ   4ABCD(%00 4ABCD y FjrmlaeftirlitiWskaltilkynnaESMAumstarfsleyfitilaWstarfrkjamarkaWstorgfjr  mlagerningaeWaskipulegtmarkaWstorgogveitaESMAaWgangaWupplUsingumskv.10. a tlul.1.mgr.sYess;skaW. T,  y markaWstorgifjrmlagerningaogskipulegumarkaWstorgiskuluveraa.m.k.Yrrraun  verulegavirkiraWilareWanotendursemhverumsighefurtkifritilaWeigasamskiptiviW  allahinameWtillititilverWmyndunar.    y FariviWskiptimeWverWbrf,semtekinhafaveriWtilviWskiptaskipulegummarkaWi,  X einnigframmarkaWstorgifjrmlagerningaeWaskipulegumarkaWstorginsamYykkist K #  gefanda,ertgefandaekkiskyltaWannastfjrhagslegaupplUsingagjfgagnvartviWkomandi    markaWstorgi.     y SeWlabanki0slandsseturreglurumefniogformlUsingarstarfsemimarkaWstorgsinsskv.   10.tlul.1.mgr. wO    K|    K|I  29.gr.K|Ip݌    Ќ   J    J  SrkrfurtilmarkaWstorgafjrmlagerninga.J݌   Ќ      y VerWbrfafyrirtkiogrekstraraWilarmarkaWasemstarfrkjamarkaWstorgfjrmlagern {  ingaskulusetjahlutlgarreglurumframkvmdfyrirmlakerfinu,samtYvaWuppfylla nF krfurskv.21.!24.gr.og28.gr.Xeimer;heimiltaWframfylgjafyrirmlumviWskiptavinar 9 gegneiginfjrmagnieWastundajfnuWeiginviWskipti.EnnfremurskuluYeirgerarWstafanir  tilaW:  "A0J"  A0J y2%  1  .3  Ԉ0    verangilegavelstakkbnirtilaWstUrahttumsemsnaaWmarkaWstorginu,koma r viWeigandirWstfunumogkerfumtilaWgreinaallarverulegarhtturfyrirrekstur e= YessogkomaskilvirkumrWstfunumtilaWdragarYeim,A0J݌0   Ќ  "A0J"  A0J˄ y2%  2  .3  Ԉ0    komarangursrkufyrirkomulagitilaWauWveldaskilvirkogtmanleglokviWskipta  semeigasrstaWkerfumYess,ogA0J˄݌   Ќ  "A0J"  A0JC y2%  3  .3  Ԉ0    valltstilstaWarngilegtfjrmagntilaWgreiWafyrirskipulegristarfsemi,aWteknu i tillititileWlisogumfangsviWskiptasemframfaramarkaWinum,httustigsogfjl \4 breytileikahtta.A0JCp݌'   Ќ   4ABCD(%004ABCD y Reglurskv.4.tlul.1.mgr.28.gr.umaWgengiaWmarkaWstorgifjrmlagerningaskulu  felasrskilyrWi3.mgr.94.gr.   y kvWi33.!41.gr.,44.!46.gr.,1.!4.og6.!10.mgr.48.gr.og49.gr.gildaekkiumviW `  skiptisemfaraframsamkvmtreglumummarkaWstorgfjrmlagerningamilliaWilaeWaYtt S+! takendaYesseWamillimarkaWstorgsinsogaWilaeWaYtttakendaYess.AWilareWaYtttakendur " markaWstorgifjrmlagerningaskuluY;faraaWkvWunumYegarYeirframkvmafyrir # mlifyrirhndviWskiptavinasinnagegnumkerfimarkaWstorgsfjrmlagerninga.  $ K|    K|  K|݌̌   K|    K|`  30.gr.K|`݌ J""& Ќ   J    J  SrkrfurtilskipulegramarkaWstorga.J݌ #' Ќ    y VerWbrfafyrirtkiogrekstraraWilarmarkaWasemstarfrkjaskipulegmarkaWstorgskulu #( gerarWstafanirtilaWkomavegfyriraWfyrirmliviWskiptavinaskipulegumarkaWstorgi $ ) suframkvmdgegneiginfjrmagniverWbrfafyrirtkisinseWarekstraraWilamarkaWarins v%N!* eWaaWilasemerhlutiafsmusamstWueWalgaWila. A&"+  y AWilumskv.1.mgr.erheimiltaWstundajfnuWeiginviWskiptimeWskuldabrf,samsettar  '", fjrmlaafurWir,losunarheimildirogtilteknarafleiWurhafiviWskiptavinurveittsamYykkisitt '#- fyrirYv.XeirskuluekkinotajfnuWeiginviWskiptitilaWframkvmafyrirmliviWskipta (z$. vinarskipulegumarkaWstorgimeWafleiWursemerustWustofnunarskyldarskv.5.gr.reglu ( gerWar(ESB)nr.648/2012,sbr.lgumafleiWuviWskipti,miWlgam;taWilaogafleiWuviW  skiptaskrr.XskuluYeirkomafyrirkomulagitilaWtryggjaaWjfnuWeiginviWskiptifari  framsamrmiviWkvWilagaYessara. a  y AWilumskv.1.mgr.ereinungisheimiltaWstundaviWskiptifyrireiginreikning,nnuren T, jfnuWeiginviWskipti,meWskuldagerningarkissemltillseljanleikiermeWmarkaWi.   y StarfsemiinnmiWlaraogskipulegsmarkaWstorgsskalekkifaraframinnansamalgaWila.  SkipulegtmarkaWstorgskalekkitengjastinnmiWlaraYannigaWfyrirmlieinuskipulegu   markaWstorgihafihriffyrirmlieWatilboWhjinnmiWlara,ogfugt.SkipulegtmarkaWs  X torgskalekkitengjastWruskipulegumarkaWstorgiYannigaWfyrirmlieinuskipulegu K #  markaWstorgihafihriffyrirmliWruskipulegumarkaWstorgi.     y AWilumskv.1.mgr.erheimiltaWfverWbrfafyrirtkitilaWhaldatisjlfstWriviW    skiptavaktskipulegumarkaWstorgi.VerWbrfafyrirtkitelstekkihaldatisjlfstWriviW   skiptavaktskipulegumarkaWstorgiefYaWhefurnintengslviWverWbrfafyrirtkiWeWa wO  YannrekstraraWilamarkaWasemstarfrkirYaW. B   y FramkvmdfyrirmlaskipulegumarkaWstorgiskalhWkvrWunaWilaskv.1.mgr.Slk    kvrWunskalY;aWeinstakatilYess:   "A0J"  A0Jۘ y2%  1  .3  Ԉ0    hvortsetjaskuliframeWadragatilbakatilboWskipulegamarkaWstorginu,og/eWaA0Jۘ݌{    Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    aWparaekkitiltekintilboWviWskiptavinarviWnnurfyrirliggjanditilboWkerfinu nF kveWnumtmaendasslktsamrmiviWfyrirmlifrviWskiptaviniogskyldurskv. 9 48.gr.A0JD݌   Ќ   4ABCD(%004ABCD y 0viWskiptakerfiYarsemfyrirmliviWskiptavinaerusamkeyrWgetaaWilarskv.1.mgr.  kveWiWhvort,hvenroghvaWamliYeirparatveWafleiritilboWkerfinu.Jafnframter r YeimheimiltsamrmiviW1.!5.mgr.aWgreiWafyrirviWrWummilliviWskiptavinaYv e= skyniaWfrasamanviWskiptiviWskiptahugatveggjaeWafleiriaWilasemkannaWverasam 0 rUmanlegur.   y Fjrmlaeftirlitinuerheimilt,viWmatYvhvortveitaeigistarfsleyfitilrekstrarskipulegs  markaWstorgseWaeftirYrfum,aWkrefjasttarlegraskUringaYvhversvegnakerfiWteljist i ekkigetaeWagetiekkistarfaWsemskipulegurmarkaWur,markaWstorgfjrmlagerningaeWa \4 innmiWlari.HeimildFjrmlaeftirlitsinseinnigviWYegarkrafisterskUringaYvhvernig ' svigrmtilkvrWunarernUtt,srstaklegaumYautilvikYegartilboWerdregiWtilbakaog  hvenroghvernigtveWafleiritilboWfrviWskiptavinumverWipruWinnanmarkaWstorgs  ins.EnnfremurskuluaWilarskv.1.mgr.ltaFjrmlaeftirlitinutupplUsingarsemskUra `  notkunYeirrajfnuWumeiginviWskiptum.FjrmlaeftirlitiWskalfylgjastmeWYvhvernig S+! aWilarskv.1.mgr.stundajfnuWeiginviWskiptitilaWtryggjaaWYaufalliundirskilgreiningu " lagannaslkumviWskiptumogYauleiWiekkitilhagsmunarekstramilliverWbrfafyrirtkis # eWarekstraraWilaskipulegsmarkaWstorgsannarsvegarogviWskiptavinaYeirrahinsvegar.  $  y kvWi33.!41.,44.!46.og48.og49.gr.gildaumviWskiptiskipulegumarkaWstorgi. !W% O|    O|Ȥ  II.KAFLIO|Ȥ݌ #' Ќ   N     N\  ViWvarandikrfurtilverWbrfafyrirtkja.N\݌ #( Ќ    K|    K|  31.gr.K|D݌ $ ) Ќ   J    J  ReglulegteftirlitmeWstarfsleyfisskilyrWum.J٦݌ v%N!* Ќ    y VerWbrfafyrirtkiskalvalltuppfyllastarfsleyfisskilyrWisamkvmtlgumYessum. A&"+  y VerWbrfafyrirtkiskaltilkynnaFjrmlaeftirlitinu,fyrirframefviW,umallarbreyt  '",  ingarWurveittumupplUsingumtengslumviWstarfsleyfi,YarmeWalupplUsingumum '#- stj;rneWaframkv&   mdastj;ra,umfjlguneWafkkuntibaogefverWbrfafyrirtkiupp ( fyllirekkilengursk'(ilyrWifyrirveitingustarfsleyfis.  " O u O   O O   O O   O B   O B   B B   B O   B     "   @ "݌̌   O   O O   O O   O O   Ou  Ouuuuuu  K|    K||  32.gr.K||݌ a Ќ   J    J  Hagsmunarekstrar.J8݌ T, Ќ    y VerWbrfafyrirtkiskalgeraallarviWeigandirWstafanirtilaWgreinaogkomavegfyrir  eWatakastviWhagsmunarekstratengslumviWveitingufjrfestingareWaviWb;tarYj;n  ustu,Y.m.t.ha& a gsmunarekstrasemleiWirafviWtkuY;knanaeWakaupaukakerfifyrirtkisins,   milli:  X "A0J"  'a ӮA0Jm y2%  1  .3  Ԉ0    fyrirtkisinsannarsvegar,Y.m.t.starfsmannaYess,einkaumboWsmannaeWaaWilasem K #  erutengdirYvvegnayfirrWa,ogviWskiptavinaYesshinsvegar,ogA0Jm݌     Ќ  "A0J"  A0J% y2%  2  .3  Ԉ0    viWskiptavinafyrirtkisinsinnbyrWis.A0J%R݌     Ќ   4ABCD(%004ABCD y XegarrWstafanirskv.2.mgr.21.gr.og22.gr.veitaekkifullngjandivissufyrirYvaW   httuhagsmunarekstrumverWiafstUrtskalverWbrfafyrirtki,WurenYj;nustaerveitt, wO  upplUsaviWskiptavinskUrtumalmennteWliog/eWastWurhagsmunarekstrannaoghvaWa B  rWstafanirhafiveriWgerWartilaWdragarhttunni.UpplUsingarnarskuluveittarvaran    legummiWliogverangilegatarlegar,meWhliWsj;nafYvhverskonarviWskiptavinum   rWir,tilaWgerahonumkleiftaWtakaupplUstakvrWunaWYvervarWarYYj;nustusem {  hagsmunareksturinntengist. nF  y 021,27.,33.,34.og38.!43.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr., 9 ernnarkveWiWumhagsmunarekstra.    K|    K|Ҷ  33.& , Ԁgr.K|Ҷ݌ r Ќ   J    Jp  MeginreglurumviWskiptahtti.Jp݌ e= Ќ      y VerWbrfafyrirtkiskalstarfaheiWarlega,afsanngirniogfagmennskusamrmiviWeWli 0 legaogheilbrigWaviWskiptahttiogvenjurvi',WveitingufjrfestingarogviWb;tarYj;nustu,  meWtrverWugleikafjrmlamarkaWarinsoghagsmuniviWskiptavinaaWleiWarlj;si.   y VerWbrfafyrirtkisemframleiWirfjrmlagerningasemtlaWirerutilslutilviWskipta i vinaskaltryggjaaWgerningarnirsuYanniggerWiraWYeirmtiYrfumskilgreindsmarkh;ps \4 endanlegraviWskiptavinainnanviWkomandiflokksviWskiptavina,aWdreifingartlunfjr ' mlagerningannasamrUmistmarkh;pnumogaWverWbrfafyrirtkiWgerieWlilegarrWstafanir  tilaWtryggjaaWfjrmlagerningumsdreifttilYessatilteknamarkh;ps.   y InnanverWbrfafyrirtkjaskalveraskilningurfjrmlagerningumsemYaWbUWurtilslu `  eWamlirmeW.MetaskalhvortYeirsamrUmistYrfumviWskiptavinameWhliWsj;nafmark S+! h;piendanlegraviWskiptavinaeinsogumgetur22.gr.TryggjaskalaWfjrmlagerningarnir " suaWeinsboWnirtilkaupseWamltmeWYeimsYaWYguhagsmunaviWskiptavinar. #  y 038.!43.,58.,64.,65.og67.!69.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.  $ 3.gr.,ernnarkveWiWumviWskiptahttiverWbrfafyrirtkja. !W%  y SeWlabanki0slandsgetursettreglurumeWlilegaogheilbrigWaviWskiptahttiverWbrfa J""& fyrirtkja. #' K|    K|  34.gr.K| ݌ $ ) Ќ   J    Jx  UpplUsingartilviWskiptavina.Jx݌ v%N!* Ќ    y VerWbrfafyrirtkiskaltryggjaaWllupplUsingagjf,Y.m.t.markaWsefni,tilviWskiptavina A&"+ eWahugsanlegraviWskiptavinassanngjrn,skUrogekkivillandi.MarkaWsefniskalvera  '",  auWgreinanlegtsemslkt. '#-  y VerWbrfafyrir&   tkiskalveitaviWskiptavinumeWahugsanlegumviWskiptavinumviWeigandi ( upplUsingarmeW'(g;WumfyrirvaraumverWbrfafyrirtkiWogYj;nustuYess,fjrmlagerninga  ogtillagWarfjrfestingartlanir,viWskiptastaWiogallankostnaWogtengdgjld.UpplUsinga  gjfskaluppfyllaeftirfarandiskilyrWi: a "A0J"  A0Jl y2%  1  .3  Ԉ0    XegarfjrfestingarrWgjferveittverWurverWbrfafyrirtkiaWupplUsaviWskiptavinmeW T, g;WumfyrirvaraWurenhnerveittum:A0Jl݌   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    hvortrWgjfins;hWeWaekki,C-݌   Ќ  "C"  C20 y 0y y e2%  b  .3  Ԉ0    hvortrWgjfinbyggistvWtkrieWatakmarkaWrigreiningu;lkumtegundum   fjrmlagerningaogYeinkumhvortgreininginstakmrkuWviWfjrmlagerninga  X semerugefnirteWaltnirtafaWilameWnintengsleWannurlagalegeWa K #  fjrhagslegtengslviWverWbrfafyrirtkiW,svosemgrundvellisamnings,semeru    svoninaWhttaeraWYaudragir;hWirWgjafarinnar,ogC2_݌     Ќ  "C"  CN0 y 0y y e2%  c  .3  Ԉ0    hvortverWbrfafyrirtkiWltiviWskiptavinumtreglubundiWmatYvhvortfjr   mlagerningar,semmltermeWviWviWskiptavininn,hfihonum.CN{݌wO    Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    UpplUsingarumfjrmlagerningaogtillagWarfjrfestingartlanirverWaaWinnihalda B  viWeigandileiWbeiningarogviWvaranirumhttursemfelastfjrfestingumviWkom    andifjrmlagerningumeWafjrfestingartlunumoghvortfjrmlagerningurertlaW   uralmennumfjrfestumeWafagfjrfestum,meWhliWsj;nafskilgreindummarkh;pi {  samrmiviW2.mgr.33.gr.A0JA݌nF   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    UpplUsingarumallankostnaWogtengdgjldverWaaWtakatilupplUsingaertengjast 9 bWifjrfestingarogviWb;tarYj;nustu,Y.m.t.rWgjafarkostnaWYegarviW,kostnaWviW  fjrm&  lagerninginnsemmltermeWeWaboWinnertilkaupsoghvernigkostnaWurinn  geturk'omiWtilgreiWslu,aWmeWtldumgreiWslumtilogfrYriWjaaWila.A0J݌r   Ќ   4ABCD(%004ABCD y VerWbrfafyrirtkiskalhafatiltktsamandregiWyfirlitmeWupplUsingumumallan e= kostnaWoggjld,Y.m.t.tengslumviWfjrfestingarYj;nustuogfjrmlagerninga,semeru 0 ekkitilkominvegnaundirliggjandimarkaWshttu,tilaWviWskiptavinurgetittaWsig  heildarkostnaWioghrifumhansuppsafnaWaarWsemifjrfestingarinnar.:skiviWskiptavinur  eftirYvskalveitaupplUsingarsemsUnasundurliWuneinstakrakostnaWarYtta.XegarviW i skalltaviWskiptavinumYessarupplUsingarreglubundiWt,eWaa.m.k.rlega,lftmafjr \4 festingarinnar. '  y XegarsamningurumkaupeWaslufjrmlagerningikemstgegnumfjarslusem  kemurvegfyriraWhgtsaWafhendaupplUsingarumkostnaWoggjldfyrirframerverW  brfafyrirtkiheimiltaWafhendaupplUsingarnarrafrnuformieWapappr,aW;sk `  almennsfjrfestis,einsflj;ttogauWiWereftiraWviWskiptinfarafram,aWYvtilskilduaW S+! eftirfarandiskilyrWisuuppfyllt: " "A0J"  A0J y2%  1  .3  Ԉ0    viWskiptavinurinnhefursamYykktaWtakaviWupplUsingunumeinsflj;ttogauWiWereftir # aWviWskiptinfarafram,A0J݌ $   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    verWbrfafyrirtkiWhefurgefiWviWskiptavininumkostaWfrestaviWskiptunumtilaW !W% hanngetim;ttekiWupplUsingarnarfyrirfram,ogA0JH݌J""&   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    verWbrfafyrirtkiWh&  efurboWiWviWskiptavininumaWfupplUsingarnarmunnlega #' gegnumsm'#ea.A0J݌#(   Ќ   4ABCD(%004ABCD y VerWbrfafyrirtkiskaltryggjaaWupplUsingarskv.2.og3.mgr.Yessarargreinarog2.!4. $ ) mgr.36.gr.susettarframYannhttaWviWskiptavinireWahugsanlegirviWskiptavinirgeti v%N!* skiliWeWlioghtturfjrfestingarYj;nustunnarogYtilteknutegundfjrmlagerningssem A&"+ boWinnertilkaupsogtekiWupplUstakvrWunumfjrfestingukjlfariW.  '",  y VerWbrfafyrirtkiskuluveitaallarupplUsingarsamkvmtlgunumtilviWskiptavinaeWa '#- hugsanlegraviWskiptavinarafrnuformi.Almennirfjrfestar,semeftirYv;ska,skuluY; (z$. fupplUsingarnarpapprYeimaWkostnaWarlausu.VerWbrfafyrirtkiskuluupplUsaal ( mennafjrfestaoghugsanlegaalmennafjrfestaumYennanrtt.   y VerWbrfafyrirtkiskuluupplUsanverandiviWskiptavinisemerualmennirfjrfestarog  hafafengiWupplUsingarsemveitaskalsamkvmtYessumlgumpapprumaWYeirmuni a fupplUsingarnarrafrnuformimeWa.m.k.ttaviknafyrirvara.VerWbrfafyrirtkiskulu T, upplUsaYessaalmennufjrfestaumaWYeirhafivalumaWfupplUsingarnarframpappr  eWarafrnuformi.JafnframtskalupplUsaYumaWefYeir;skaekkieftirYvinnan  framangreindstmaaWfupplUsingarnarframpapprYverWiYrsendarrafrnuformi.   EkkiYarfaWtilkynnaalmennumfjrfestumsemYegarfupplUsingarnarrafrnuformium  X Yennanrtt. K #   y GreiningildirekkiumfjrfestingarYj;nustusemboWinersemhlutiaffjrmlaafurWsem    upplUsingarskalveitaumgrundvellikvWalgumumlntilneytenda.     y 036.!53.,58.,61.og65.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr.,er   nnarkveWiWumupplUsingartilviWskiptavina. wO  K|    K|  35.gr.K| ݌    Ќ   J    Ju  :hWfjrfestingarrWgjf.Ju݌   Ќ    y VerWbrfafyrirtkisemveitir;hWafjrfestingarrWgjfskalupplUsaviWskiptavinumYaW {  oguppfyllaeftirfarandiskilyrWi: nF "A0J"  A0J y2%  1  .3  Ԉ0    Metangilegtrvalfjlbre&  yttrafjrmlagerningamarkaWimeWhliWsj;naftegund 9 YeirraogtgefandaeWaaWilu'9numsemltaYttilaWhgtsaWuppfyllafjrfestingar  markmiWviWskiptavinarinsviWeigandihttogaWmatiWtakmarkistekkiviWfjrmla  gerningasemerugefnirteWaltnirtaf:A0J#݌r   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    verWbrfafyrirtkinusjlfueWaaWilumsemhafanintengslviWYaW,eWaC݌e=   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    WrumaWilumsemverWbrfafyrirtkiWhefursvoninlagalegeWafjrhagslegtengsl 0 viW,svosemgrundvellisamnings,aWhttsviWaWYaudragir;hWirWgjafar  innar.C%݌   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    EkkitakaviWoghaldaeftirY;knunum,umboWslaunumeWaWrumfjrhagslegumeWa i ;fjrhagslegumvinningisemYriWjiaWilieWaaWilisemkemurframfyrirhndYriWja \4 aWilagreiWireWalturttengslumviWYj;nustuviWviWskiptavini.Minnihttar;fjr ' hagslegurvinningur,semgeturefltgWiYeirrarYj;nustusemviWskiptavininumerltin  togerYeimmliogafYeimtogaaWhannkemurekkivegfyriraWverWbrfafyrir  tkiWuppfylliskyldusnatilaWvinnaaWhagsmunumviWskiptavinarins,fellurekkihr `  undirogskalskUrtupplUstumhann.A0J&݌S+!   Ќ   4ABCD(%004ABCD y 038.!43.,52.og53.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr.,ernnar " kveWiWum;hWafjrfestingarrWgjf. #  y RWherraseturreglugerWum;hWafjrfestingarrWgjf,svosemummatngilegurvali  $ fjrmlagerningamarkaWi. !W% K|    K|  36.gr.K|.݌ #' Ќ   J    J  X;knanir,umboWslaunogannarvinningur.J݌ #( Ќ    y VerWbrfafyrirtkisemveitireignastUringarYj;nustuskalekkitakaviWoghaldaeftir $ ) Y;knunum,umboWslaunumeWaWrumfjrhagslegumeWa;fjrhagslegumvinningisem v%N!* YriWjiaWilieWaaWilisemkemurframfyrirhndYriWjaaWilagreiWireWalturttengslum A&"+ viWYj;nustuviWviWskiptavini.Minnihttar;fjrhagslegurvinningur,semgeturefltgWi  '",  YeirrarYj;nustusemviWskiptavininumerltintogerYeimmliogafYeimtogaaWhann '#- kemurekkivegfyriraWverWbr&   fafyrirtkiWuppfylliskyldusnatilaWvinnaaWhagsmunum ( viWskiptavinarins,fellurekkih'(+rundirogskalupplUstumhannskUranhtt.   y VerWbrfafyrirtkitelstekkiuppfyllaskyldurskv.32.gr.og1.mgr.33.gr.efYaWgreiWir  eWafrgreiddaY;knuneWaumboWslaun,eWaYaWlturteWaYverltinnt;fjrhags a legurvinningurtengslumviWfjrfestingareWaviWb;tarYj;nustuafhlfuaWilaWrumen T, viWskiptavininumeWafulltrahans,nemagreiWslaneWavinningurinn:  "A0J"  A0J$ y2%  1  .3  Ԉ0    stilYessfallinnaWeflagWiviWkomandiYj;nustuviWviWskiptavininn,ogA0J$Q݌   Ќ  "A0J"  A0Je y2%  2  .3  Ԉ0    komiekkivegfyriraWverWbrfafyrirtkiWstarfiheiWarlega,afsanngirniogfag   mennskusamrmiviWhagsmuniviWskiptavinaYess.A0Je݌ X   Ќ   4ABCD(%004ABCD y VerWbrfafyrirtkiskal,WurenYj;nustaerveitt,upplUsaviWskiptaviniskilmerkilegaog K #  aWgengilegan,nkvmanogskiljanleganhttumtilvist,eWliogfjrhWgreiWslueWavinn    ingsskv.2.mgr.EfekkierunntaWtilgreinafjrhWinameWvissu,skalupplUsahvaWaaWferW    ernotuWtiltreikningshenni.VerWbrfafyrirtkiskalennfremur,YegarviW,upplUsa   viWskiptaviniumhvernigY;knunum,umboWslaunumogfjrhagslegumeWa;fjrhagslegum wO  vinningisemtekiWerviWtengslumviWveitingufjrfestingareWaviWb;tarYj;nustu,er B  komiWtilviWskiptavina.     y GreiWslaeWavinningur,semgerirverWbrfafyrirtkikleiftaWveitaeWaernauWsynlegur   vegnaveitingarfjrfestingarYj;nustu,svosemvrslu,uppgjrsogviWskiptakostnaWur, {  eftirlitsgjldeWakostnaWurvegnalgfrWiYj;nustusemgeturekki,eWlisnusamkvmt, nF hindraWverWbrfafyrirtkiaWstarfaafheiWarleika,sanngirniogfagmennskuYannigaWYaW 9 samrmisthagsmunumviWskiptavinaYess,fellurekkiundirkrfur2.mgr.   y GreiningfrYriWjaaWilasemltinerverWbrfafyrirtkitsemveitirfjrfestingarYj;n  ustueWaviWb;tarYj;nustutelstuppfyllakrfurskv.1.mgr.33.gr.ef: r "A0J"  A0J- y2%  1  .3  Ԉ0    gerWurhefurveriWsamningurmilliverWbrfafyrirtkisinsogaWilanssemleggurtil e= greininguWurenviWskiptifaraframeWagreiningerltintYarsemsamsettgjldog 0 greiWslur,fyrirframkvmdviWskiptaoggreiningar,erubrotinniWurYannigaWfram  komihvaWsvegnagreininga,A0J-Z݌   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    verWbrfafyrirtkiWupplUsirviWskiptavinisnaumsamsettargreiWslurfyrirframkvmd i viWskiptaoggreiningartilYriWjaaWilasemlturgreiningut,ogA0J݌\4   Ќ  "A0J"  A0J<  y2%  3  .3  Ԉ0    greininginvarWartgefendursemhafamarkaWsvirWisemhefurekkifariWyfir1milljarW ' evra(EUR),sWustu36mnuWumWurengreininginerltint,miWaWviWuppgefin  tilboWlokrsYaursemtgefandinnvarskrWurmarkaWeWagrundvellieiginfjr  YaureikningsrsemhannvarekkiskrWurmarkaW.A0J< i ݌`    Ќ   4ABCD(%004ABCD y TilgreiningaskilningiYessarargreinartelstgreiningarefniogYj;nustatengslumviW S+! einneWafleirifjrmlagerningaeWaaWrareignir,eWatgefendureWahugsanlegatgefendur " fjrmlagerninga,eWagreiningarefniogYj;nustasemtengistniWkveWnumiWnaWieWa # markaWiaWYvleytisemYaWfelursrlitfjrmlagerningi,eigneWatgefandaYeim  $ iWnaWieWaYeimmarkaWi. !W%  y TilgreiningateljasteinniggreiningarefniogYj;nustasem: J""& "A0J"  A0J y2%  1  .3  Ԉ0    leynteWalj;stmlirmeWeWaleggurtilfjrfestingartlunogveitirrkstuttlitum #' nvirWieWaframtWarvirWieWaframtWarverWfjrmlagerningseWaeignar,eWaaWWru #( leytifelursrgreiningueWaeigiWmatogkemstaWniWurstWubyggWrinUjumeWa $ ) eldriupplUsingumsemgtuveriWnotaWartilaWm;tafjrfestingartlun,ogA0J(݌v%N!*   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    skiptirmlioggeturgefiWverWbrfafyrirtkinumguleikaaWtakabetrifjrfestingar A&"+ kvarWanirfyrirhndviWskiptavinarinssemgreiWirfyrirgreiningarnar.A0J݌ '",   Ќ   4ABCD(%004ABCD y RWherraseturreglugerWumY;knanir,umboWslaunogannanvinning. '#-  (z$. K|    K|f  37.gr.K|f݌ ( Ќ   J    J  KaupaukakerfiogstarfslokasamningarverWbrfafyrirtkja.J"݌  Ќ    y VerWbrfafyrirtkisemveitirviWskiptavinumfjrfestingarYj;nustuskalsjtilYessaWYaW  hvorkiumbunistarfsmnnumsnumnmetiframmistWuYeirraYannigaWYaWstangistviW a skylduYessaWstarfameWhagsmuniviWskiptavinasinnaaWleiWarlj;si.SrlagiskalYaWekki T, setjaframkaupaukakerfi,slumarkmiWeWaannaWsemgtibiWtilhvatafyrirstarfsmenn  tilaWmlameWtilteknumfjrmlagerningiviWalmennanfjrfestiYegarverWbrfafyrirtkiW  gtiboWiWviWkomandiannanfjrmlagerningsemmundiYj;naYrfumhansbetur.    y UmkaupaukakerfiogstarfslokasamningaverWbr&  fafyrirtkjaferaWWruleytiskv.57.  X gr.aog57.gr.b,sbr.4.mgr.25.gr.,lagaumfjrmlafyrirt' ki. K #   y 027.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr.,ernnarkveWiWum    reglurumkaupaukakerfiogstarfslokasamningaverWbrfafyrirtkissamkvmtYessarigrein.    K|    K|  38.gr.K|݌ wO  Ќ   J    Ja  Pakkar.Ja݌ B  Ќ    y Bj;WiverWbrfafyrirtkifjrfestingarYj;nustusamtannarrivrueWaYj;nustusemhluta    afpakkaeWagerirYaWaWskilyrWiaWfjrfestingarYj;nustanskeyptsemhlutiafkveWnum   pakkaskalYaWupplUsaviWskiptavi&  niumhvorthgtsaWkaupaeinstakahlutapakkansog {  getaltiWtsundurliWuWggnum'CԀkostnaWoggjldvegnahversogeinshlutahans. nF  y VerWbrfafyrirtkiskalgefaviWunandilUsingu;lkumhlutumpakkaoghvernigsamspil 9 YeirrabreytirhttunniYegarlklegteraWhttasemleiWirafpakkanumsemboWinner  almennumfjrfestis;lkYeimhttumsemfelasteinstkumhlutum.  K|    K|  39.gr.K|݌ e= Ќ   J    J   XekkingoghfnieinstaklingasemltatupplUsingar 0 umfjrmlagerningaogYj;nustu.J C ݌  Ќ    y VerWbrfafyrirtkiskaltryggjaaWeinstaklingarsemveitafjrfestingarrWgjf,upplUs  ingarumfjrmlagerningaeWafjrfestingareWaviWb;tarYj;nustufyrirhndverWbrfafyrir i tkisinsbiyfirnauWsynlegriYekkinguoghfnitilaWuppfyllaskyldurskv.33.!38.og \4 44.!46.gr. '  y FjrmlaeftirlitiWgetur;skaWeftirYvaWverWbrfafyrirtkisUniframhvernigYessar  krfureruuppfylltar.FjrmlaeftirlitiWskalbirtaviWmiWtilaWmetaYekkinguoghfni.  K|    K|#  40.gr.K|#$݌ S+! Ќ   J    Jq$  VerWbrfarttindi.Jq$$݌ " Ќ    y StarfsmennverWbrfafyrirtkis,semhafaumsj;nmeWdaglegristarfsemitengslumviW # fjrfestingarYj;nustuogfjrfestingarstarfsemieWaveitafjrfestingarrWgjf,skuluhafaverW  $ brfarttindi. !W%  y RWherraveitirverWbrfarttindi.TilYessaWWlastslkrttindiYarfaWstandastsrstakt J""& pr;f,sbr.41.gr.,ogheldurrWuneytiWskryfirYsemhafarttindin.AWeinsYeimsemeru #' skrnnierheimiltaWvsatileWagefaannanhtttilkynnaaWYeirhafiverWbrfarttindi. #(  y 0tengslumviWveitingustarfsleyfissemverWbrfafyrirtkiberverWbrfafyrirtkiaWtil $ ) kynnaFjrmlaeftirlitinuumstarfsmennskv.1.mgr.VerWbrfafyrirtkiberaWhaldaupp v%N!* frWanlistayfirYstarfsmenn.FjrmlaeftirlitinuerheimiltaWveitaalltaWsexmnaWafrest A&"+ fyrirnUjastarfsmennverWbrfafyrirtkistilaWWlastverWbrfarttindiogYsemYurfa  '",  vegnabreytingastarfiaWhafaverWbrfarttindi,t.d.vegnastWuhkkunar,efsrstakar '#- stWurmla&   meWYv.S;ttskalumslkaundanYgutilFjrmlaeftirlitsins.SeWlabanka ( 0slandserhei'(s*miltaWsetjannarireglurumframkvmdYessararmlsgreinar.   y XeimsemhafaWlastverWbrfarttindierskyltaWskjareglulegaendurmenntunsem  tryggiraWYeirviWhaldifrWilegriYekkingu,faglegrihfnioggildum.RWherrakveWur a reglugerWYannfjldaklukkustundasemviWkomandiYarfaWverjaendurmenntunhverju T, YriggjaratmabilitilaWviWhaldarttindumsnumsemskalaWhmarkiveranuklukku  stundirvegnaverWbrfarttinda.EndurmenntunartmabilYeirrasemhafaWlastrttindihefst  1.janarriWeftiraWYauvoruveitt.XeirsemhafarttindisamkvmtYessarigreinskulu   haldaskrumendurmenntunsamrmiviWkvrWunpr;fnefndarverWbrfaviWskipta.  X  y HafissemWlasthefurrttindi&  ekkilokiWendurmenntunskv.4.mgr.innantilskilins K #  frestserrWherraheimiltaWfellaniW'K /urrttindihans.    K|    K|/  41.gr.K|//݌   Ќ   J    Jc0  Pr;fogpr;fnefnd.Jc00݌ wO  Ќ    y Pr;fnefndverWbrfarttindahefurumsj;nmeWverWbrfarttindapr;fiskv.40.gr.semaW B  jafnaWiskalhaldiWeinusinniri.RWherraskiparpr;fnefndtilfjgurrarasenn.kvarW    anirpr;fnefndareruendanlegarstj;rnsUslustigi.    y Pr;fnefndverWbrfarttindaerhe&  imiltaWfela;hWumaWilumaWgefaeinkunnfyrirpr;f {  rlausn.Xgeturpr;fnefndskipaW'2pr;fd;maratilaWendurskoWarlausnpr;ftaka.TilaW nF standastraumafkostnaWiviWframkvmdpr;faskulupr;ftakargreiWagjaldsemrWherra 9 kveWur.   y RWherraseturreglugerWumskipanpr;fnefndarogframkvmdverWbrfarttindapr;fs,  YarmeWalumpr;fkrfur,pr;fgreinar,lgmarksrangurtilaWstandastpr;fogheimildirtil r aWveitaundanYgurfreinstkumhlutumslkspr;fseWapr;fiheild,ogheimildpr;f e= nefndartilaWrWastarfsmanntilaWhafaumsj;nmeWundirbningiogframkvmdpr;faog 0 nmskeiWa.  K|    K|q6  42.gr.K|q66݌ i Ќ   J    J7  Safnskrning.J7-7݌ \4 Ќ    y VerWbrfafyrirtkigeturs;ttumheimildFjrmlaeftirlitsinstilaWvarWveitafjrmlagern ' ingaeiguviWskiptavinasinnasafnreikningiogtakaviWgreiWslumfyrirhndviWskiptavina  sinnafreinstkumtgefendumfjrmlagerningaendahafiverWbrfafyrirtkiWgertviW  skiptavinigreinfyrirrttarhrifumYessoghannveittsamYykkisitt.VerWbrfafyrirtkiber `  aWhaldaskryfirhluthversviWskiptavinarfyrirsigsamkvmtYessarigrein. S+!  y KomitilYessaWbverWbrfafyrirtkisstekiWtilgjaldYrotaskiptaeWagreiWslustWvun " samYykkt,fyrirtkinusslitiWeWasambrilegarrWstafanirgerWargeturviWskiptavinur # grundvelliskrrskv.1.mgr.tekiWfjrmlagerningasnatafsafnreikningiendasekki  $ greiningurumeignarhald. !W%  y RWherraseturreglugerWumsafnskrningu,Y.m.t.umskilyrWiheimildartilaWskrfjr J""& mlagerningasafnreikning,auWkenningusafnreiknings,upplUsingarumfjldaeigendaaW #' safnreikningi,auWkenniviWskiptamannaaWbakisafnreikningumogupplUsingagjftilFjr #( mlaeftirlitsins. $ ) K|    K|`=  43.gr.K|`==݌ A&"+ Ќ   J    J=  Framsalsritun.J=>݌  '", Ќ    y VerWbrfafyrirtkierheimiltaWframseljaframseljanlegafjrmlagerninganafniviW '#- skiptavinarsnshafiYaWfengiWtilYessskriflegtumboW.FramsalsritunverWbrfafyrirtkis (z$. telstekkisltaframsalsrWY;ttumboWtilYessfylgiekkiframseljanlegumfjrmlagerningi ( endasYessgetiWframsalsritunaWgerningurinnsframseldursamkvmtvarWveittuum  boWi.VerWbrfafyrirtkinuberaWvarWveitaumboWsvolengisemrttindierubyggWgern  ingnumsemframseldurhefurveriWYennanhtt.SkylteraWltakaupandagerningsinst a samritumboWsinskrefjisthannYess. T,  y VerWbrfafyrirtkisembUWuruppvrsluframseljanlegrafjrmlagerningaerheimilt  aWvarWveitaframsalsritanirskv.1.mgr.srstakriskrmeWangerningurinnervrsluYess  endasuslkarframsalsritanirfrWarinnbrfiWYegarYaWhverfurrvrsluverWbrfa   fyrirtkisins.VerWbrfafyrirtkisemhyggstnUtasrYessaheimildberaWaflasrsamYykkis  X FjrmlaeftirlitsinsfyrirfyrirkomulagivrsluogYvupplUsingakerfisemfyrirhugaWeraW K #  nota.     y ViWskiptavinursemveitthefurverWbrfafyrirtkiumboWskv.1.mgr.geturekkibeint    krfumaWframsalshafameWstoWheimildarskortiverWbrfafyrirtkisinsnemaumboWYess   tilframsalshafisUnilegaveriW;fullngjandi. wO  K|    K|E  4&  4.gr.K|EE݌    Ќ   J    JMF  Mathfi.JMFwF݌   Ќ    y VerWbrfafyrirtkiskal,YegarYaWveitirfjrfestingarrWgjfeWaannasteignastUringu, {  metahvortvaraeWaYj;nustahfiviWskiptavinieWahugsanlegumviWskiptavinimeWYvaW nF aflanauWsynlegraupplUs' Eingaum: 9 "A0J"  A0JMH y2%  1  .3  Ԉ0    reynsluogYekkinguviWskiptavinarsviWifjrfestingasemmliskiptirfyrirviWkomandi  tegundvrueWaYj;nustu,A0JMHzH݌   Ќ  "A0J"  A0JI y2%  2  .3  Ԉ0    fjrhagsstWuviWskiptavinar,Y.m.t.umgetuhanstilaWmtatapi,ogA0JII݌r   Ќ  "A0J"  A0JJ y2%  3  .3  Ԉ0    fjrfestingarmarkmiWviWskiptavinar,Y.m.t.httuYolhans.A0JJ#K݌e=   Ќ   4ABCD(%004ABCD y UpplUsingarsemverWbrfafyrirtkiaflarskv.1.mgr.skulugeraYvkleiftaWveitaviW 0 skiptavinieWahugsanlegumviWskiptavinirWlegginguumvrueWaYj;nustusemhfir  honum.VerWbrfafyrirtkiskalgtasrstaklegaaWYvaWvaraneWaYj;nustansamrmist  httuYolioggetuviWskiptavinartilaWmtatapi. i  y VerWbrfafyrirtkisemveitirfjrfestingarrWgjfYarsemmltermeWpakkaskv.38.gr. \4 skaltryggjaaWhannhfiviWskiptavini. '  y XegarverWbrfafyrirtkiveitirfjrfestingarrWgjfeWaeignastUringarYj;nustusemfelur  srskiptifjrmlagerningumskalYaWaflasrngilegraupplUsingaumfjrfestinguviW  skiptavinarinsogleggjamatvinningogkostnaWYessaWskiptatfjrmlagerningum. `  VerWbrfafyrirtkiskal,YegarYaWveitirfjrfestingarrWgjf,upplUsaviWskiptavininnum S+! hvortvinningurviWaWskiptatfjrmlagerningumvegiYyngraenkostnaWurinn. "  y NnarerkveWiWummathfi54.og55.gr.reglugerWar(ESB)2017/565,sbr.2. # tlul.1.mgr.3.gr.  $ K|    K|^R  45.gr.K|^RR݌ J""& Ќ   J    JR  MattilhlUWileika.JRS݌ #' Ќ    y VerWbrfafyrirtkisemveitirfjrfestingarYj;nustusemfellurekkiundir44.gr.skalafla #( upplUsingafrviWskiptavinieWahugsanlegumviWskiptaviniumYekkinguogreynsluhans $ ) sviWifjrfestingasemmliskiptirfyrirviWkomanditegundvrueWaYj;nustutilaWgeta v%N!* metiWhvorthnstilhlUWilegfyrirhann. A&"+  y ViWmatpakkaskv.38.gr.skallitiWtilYesshvorthannstilhlUWilegurfyrirviWskipta  '",  vin. '#-  y TeljiverW&   brfafyrirtkigrundvelliupplUsingaskv.1.mgr.aWviWkomandivaraeWa ( Yj;nustase'(1VkkitilhlUWilegfyrirviWskiptavineWahugsanleganviWskiptavinskalYaWupplUsa  hannumYaW.HeimilteraWveitaslkaviWvrunstWluWuformi.   y VeitiviWskiptavinureWahugsanlegurviWskiptavinur;fullkomnarupplUsingarumYekk a inguogreynslueWalturalfariWhjlWaaWveitaupplUsingarskv.1.mgr.skalverWbrfa T, fyrirtkiupplUsahannumaWYaWgetiekkilagtmathvortviWkomandivaraeWaYj;nusta  stilhlUWilegfyrirhann.HeimilteraWveitaslkaviWvrunstWluWuformi.   y VerWbrfafyrirtkierheimiltaWveitafjrfestingarYj;nustunYessaWaflaupplUsingaeWa   framkvmamattilhlUWileikaskv.1.mgr.aWYvgefnuaWYj;nustunnifelisteingngu  X framkvmdeWam;ttakaogmiWlunfyrirmlaviWskiptavinameWeWanviWb;tarYj;nustu, K #  aWundanskildumlnveitingumskv.bliW66.tlul.1.mgr.4.gr.WrumenYegarsamYykkt    umlnumviWskiptavina,Y.m.t.yfirdrttarheimildum,oglleftirfarandiskilyrWisuuppfyllt:    "A0J"  A0J`\ y2%  1  .3  Ԉ0    Xj;nustanvarWieinhverjaeftirtalinnafjrmlagerninga:A0J`\\݌    Ќ  "C"  C~]0 y 0y y e2%  a  .3  Ԉ0    hlutabrfsemtekinhafaveriWtilviWskiptaskipulegummarkaWiinnanEESeWa wO  sambrilegummarkaWiYriWjalandseWamarkaWstorgifjrmlagerninga,aWundan B  skildumhlutab&  rfumsj;WumsemeruekkiverWbrfasj;WiroghlutabrfummeWinn    byggWriaflei' 7_Wu,C~]]݌    Ќ  "C"  C`0 y 0y y e2%  b  .3  Ԉ0    skuldabrfeWaannarskonarverWbrfaWaskuldsemtekinhefurveriWtilviWskipta {  skipulegummarkaWiinnanEESeWasambrilegummarkaWiYriWjalandseWa nF markaWstorgifjrmlagerninga,aWundanskildumYeimsemhafainnbyggWaafleiWu 9 eWafelasrsamsetningusemgerirviWskiptavinierfittumvikaWskiljahttusem  Yeimfylgja,C`F`݌   Ќ  "C"  Cb0 y 0y y e2%  c  .3  Ԉ0    peningamarkaWsgerninga,aWundanskildumYeimsemhafainnbyggWaafleiWueWa r felasrsamsetningusemgerirviWskiptavinierfittumvikmeWaWskiljahttusem e= Yeimfylgja,Cb(c݌0   Ќ  "C"  Cd0 y 0y y e2%  d  .3  Ԉ0    hlutdeildarskrteiniverWbrfasj;Wum,Y;ekkiafleiWutengdumverWbrfasj;Wum  skv.1.mgr.36.gr.reglugerWarframkvmdastj;rnarinnar(ESB)nr.583/2010,sbr.  reglugerWnr.983/2013umgildistkureglugerWarframkvmdastj;rnarinnarnr. i 583/2010umframkvmdtilskipunarEvr;puYingsinsogrWsins2009/65/EBaWYv \4 ervarWarlykilupplUsingarfyrirfjrfestaogskilyrWisemskuluuppfylltYegarlykil ' upplUsingarfyrirfjrfestaeWalUsinginerlgWframvaranlegummiWliWrumen  pappreWavefsetri,Cd!e݌   Ќ  "C"  Ch0 y 0y y e2%  e  .3  Ԉ0    samsettarinnstWur,aWundanskildumYeimsemfelasrsamsetningusemgeraviW `  skiptavinierfittumvikaWttasig;vissuumvxtuneWakostnaWviWlokunfyrir S+! lokadagsetningu,eWaChh݌"   Ќ  "C"  Cj0 y 0y y e2%  f  .3  Ԉ0    aWraeinfaldafjrmlagerninga.Cjj݌#   Ќ  "A0J"  A0Jk y2%  2  .3  Ԉ0    Xj;nustansveittaWfrumkvWiviWskiptavinareWahugsanlegsviWskiptavinar.A0Jk&l݌ $   Ќ  "A0J"  A0J8m y2%  3  .3  Ԉ0    ViWskiptavinureWahugsanlegurviWskiptavinurhafiveriWskilmerkilegaupplUsturum !W% aWverWbrfafyrirtkis;skyltaWmetahvortfjrmlagerningurinneWaYj;nustans J""& tilhlUWilegogafYeimskumnj;tihannekkisamsvarandiverndarviWeigandireglnaum #' viWskiptahtti.HeimilteraWveitaslkaviWvrunstWluWuformi.A0J8mem݌#(   Ќ  "A0J"  A0Jo y2%  4  .3  Ԉ0    VerWbrfafyrirtkiWuppfylliskyldursnarumrWstafanirvegnahagsmunarekstraskv. $ ) 32.gr.A0Jop݌v%N!*   Ќ   4ABCD(%004ABCD y MarkaWurYriWjalandiskaltalinnsambrilegurskipulegummarkaWiskilningiaogb A&"+  liWar1.tlul.5.mgr.hafijafngildiskvrWunYarumveriWtekinuppEESsamninginn.  '",  y Ummatti& a  lhlUWileikaogveitingufjrfestingarYj;nustunYessaWaflaupplUsingaeWa ( framkvmamattilhlUWileikaernnarkveWiWum55.!57.gr.reglugerWar(ESB)  2017/565,sbr.'a(r2.tlul.1.mgr.3.gr.  K|    K|(t  46.gr.K|(tOt݌ T, Ќ   J    Jt  SamningarogupplUsingagjftilviWskiptavina.Jtt݌  Ќ    y VerWbrfafyrirtkiskalhaldaskryfirallasamningasemgerWireruviWhvernviWskipta  vinYessseminnihaldakvWiumrttindiogskyldurviWskiptumaWila.HeimilteraWfella   innsamningkvWiumrttindiogskylduraWilameWtilvsuntilrttarreglnaeWaskjalasem  X eruaWgengilegviWskiptavini. K #   y VerWbrfafyrirtkiskalltaviWskiptavinumtfullngjandiupplUsingarumveittaYj;n    ustuvaranlegummiWli.UpplUsingagjfYessiskalm.a.felasrreglubundnartilkynningar    tilviWskiptavinameWhliWsj;nafYeirritegundfjrmlagerningasemYj;nustanvarWar,hversu   fl;knirYeireruogeWliYeirrarYj;nustusemerveitt.XegarviWskuluupplUsingarnartaka wO  tilkostnaWarsemtengistviWskiptunumog/eWaYj;nustunni. B   y XegarverWbrfafyrirtkiv&  eitiralmennumfjrfestifjrfestingarrWgjfskalYaW,Wuren    viWskiptieigasrstaW,afhend' yahonumyfirlUsinguummathfivaranlegummiWliYarsem   tilgreinterh&  vaWafjrfestingarrWgjfhefurveriWveittoghvernighnsamrmistherslum, {  markmiWum'zԀogWrumYrfumhans. nF  y XegargerWurersamningurumkaupeWaslufjrmlagerningimeWfjarslusemkemur 9 vegfyriraWhgtsaWafhendayfirlUsinguumhfifyrirframerverWbrfafyrirtkinu  heimiltaWafhendaskriflegayfirlUsinguumhfivaranlegummiWliumleiWogviWskipta  vinurinnhefurskuldbundiWsigmeWslkumsamningi,aWYvtilskilduaWeftirfarandiskilyrWi r suuppfyllt: e= "A0J"  A0J} y2%  1  .3  Ԉ0    viWskiptavinurinnhefursamYykktaWtakaviWyfirlUsinguumhfieinsflj;ttogauWiW 0 ereftiraWviWskiptinfarafram,ogA0J}~݌   Ќ  "A0J"  A0J` y2%  2  .3  Ԉ0    verWbrfafyrirtkiWhefurgefiWviWskiptavininumkostaWfrestaviWskiptunumtilaW  hanngetim;ttekiWyfirlUsinguumhfifyrirfram.A0J`݌i   Ќ   4ABCD(%004ABCD y XegarverWbrfafyrirtkiannasteignastUringueWahefurupplUstviWskiptavinumaWYaW \4 muniframkvmareglubundiWmathfi,skalmatiWinnihaldauppfrWayfirlUsinguum ' hvernigfjrfestinginsamrmistherslum,markmiWumogWrumYrfumhinsalmenna  fjrfestis.   y kvWi44.!46.gr.eigaekkiviWYeimtilvikumsemfjrfestingarYj;nustaerveitt `  tengslumviWfasteignalntilneytandaskv.aliW4.tlul.4.gr.lagaumfasteignalntilneyt S+! enda,nr.118/2016,ogYj;nustanerforsendaYessaWlniWsveitt,aWYvgefnuaWlnshfis " oggreiWslumatvegnalnsinshafiYegarveriWframkvmt. #  y UmsamningaogupplUsingagjftilviWskiptavinaernnarkveWiWum56.,59.!63.og  $ 73.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.3.gr. !W% K|    K|م  47.gr.K|م݌ #' Ќ   J    Jk  VeitingYj;nustufyrirmillignguYriWjaaWila.Jk݌ #( Ќ    y VerWbrfafyrirtkisemtekurviWfyrirmlumumaWframkvmafjrfestingareWaviW $ ) b;tarYj;nustufyrirhndviWskiptavinarfrWruverWbrfafyrirtkierheimiltaWreiWasig v%N!* upplUsingarfrhinusWarnefndaumviWskiptavininnogrWleggingarsemYaWhefurveitt A&"+  honum.  '",  y VerW& a  brfafyrirtkisemsendirfyrirmliskv.1.mgr.berbyrgWaWupplUsingarsu ( heildstWarognkvmarogaWrWleggingarsemveittarhafaveriWviWskiptavininumhfi  honu'a(m.   y VerWbrfafyrirtkisemtekurviWfyrirmlumskv.1.mgr.berbyrgWaWframkvmd a Yj;nustuogviWskiptassamrmiviWkvWiYessaYttar. T, K|    K|  K|<݌̌   K|    K|  48.gr.K|݌  Ќ   J    J  Bestaframkvmd.JH݌   Ќ    y VerWbrfafyrirtkiskalviWframkvmdfyrirmlaleitaallraleiWatilaWnbestumgu  X leguniWurstWufyrirviWskiptavinaWteknutillititilverWs,kostnaWar,hraWa,lknaaWafviW K #  skiptumoguppgjriverWi,umfangs,eWliseWaannarraYttasemmliskipta.MliviWskipta    vinurhinsvegarfyrirumkveWnaframkvmdskalfylgjafyrirmlumhans.     y XegarverWbrfafyrirtkiframkvmirfyrirmlifyrirhndalmennsfjrfestisskalkvarWa   bestumguleguniWurstWutfrheildargreiWslu,Y.e.verWsfjrmlagerningsaukkostnaWar wO  viWframkvmd.InnifalinnskalallurkostnaWurviWskiptavinarsemerbeinlnistengdurfram B  kvmdfyrirmla,Y.m.t.Y;knanir.     y 0YvskyniaWnframbestumguleguniWurstWufyrirviWskiptavinskv.1.mgr.skal   verWbrfafyrirtki,efhgteraWframkvmafyrirmlifleirieneinumviWskiptastaW,meta {  ogberasamanYniWurstWusemhgtvriaWnfyrirviWskiptavinsrhverjumviWskipta nF staWsemtilgreindurerstefnuverWbrfafyrirtkisumframkvmdfyrirmla.0matinuskal 9 tekiWtillittilY;knanaverWbrfafyrirtkisinssjlfsogYesskostnaWarsemhlUstaffram  kvmdfyrirmlahverjumviWskiptastaWfyrirsig.   y VerWbrfafyrirtkiskalekkitakaviWendurgjaldi,afslttieWa;fjrhagslegumvinningi r fyriraWbeinafyrirmlumviWskiptavinartiltiltekinsviWskiptavettvangseWaviWskiptastaWar, e= semvriandstttkrfumumrWstafanirvegnahagsmunarekstraeWaumbunarskv.1.!3. 0 mgr.Yessarargreinar,2.mgr.21.gr.,22.gr.og32.!38.gr.   y ViWskiptavettvangaroginnmiWlararskulu,a.m.k.einusinniri,geraaWgengilegalmenn  inginendurgjaldsggnformiskUrsluvarWandigWiframkvmdarviWskiptameWfjr i mlagerningasemfallaundirviWskiptaskylduskv.23.og28.gr.MiFIR.ViWskiptastaWir \4 skulueinniggeraaWgengilegaralmenningislkarskUrslurumfjrmlagerningasemekkifalla ' undirviWskiptaskylduna.SkUrslurnarskuluinnihaldaupplUsingarumverW,kostnaW,hraWa  oglkurviWskiptumfyrireinstakafjrmlagerninga.VerWbrfafyrirtkiskalkjlfarviW  skiptaupplUsaviWskiptavinumYaWhvarYauvoruframkvmd. `   y VerWbrfafyrirtkiskalhafatilstaWarskilvirkarrWstafanirtilaWfullngjaskyldumskv. S+! 1.!3.mgr.SrlagiskalverWbrfafyrirtkihafatilstaWarstefnuumframkvmdviWskipta " fyrirmlasemgerirYvkleiftaWnbestumguleguniWurstWufyrirviWskiptavinisna.0 # henniskulukomafram,aWYvervarWarhvernflokkfjrmlagerninga,upplUsingarumY  $ viWskiptastaWisemverWbrfafyrirtkinotartilaWframkvmafyrirmliviWskiptavinasinna !W% ogYYttisemhafahrifvalviWskiptastaWar.0stefnunniskala.m.k.tilgreinaYviW J""& skiptastaWisemgeraverWbrfafyrirtkinukleiftaWnaWjafnaWibestumguleguniWurstWu #' viWframkvmdfyrirmlaviWskiptavina.VerWbrfafyrirtkiskalveitaviWskiptavinumsnum #( viWeigandiupplUsingarumstefnusnaumframkvmdviWskiptafyrirmlaogaflafyrirfram $ ) samYykkisYeirrahenni.0upplUsingunumskalgreinaskilmerkilega,ngilegatarlegaog v%N!* YannhttaWauWskiliWsfyrirviWskiptavinhvernigverWbrfafyrirtkiWmuniframkvma A&"+ viWskiptafyrirmlin.  '",  y Xegarstefnaumframkvmdfyrirmlaskv.6.mgr.bUWuruppYannmguleikaaWfyrir '#- mliviWskiptavinasuframkvmdutanviWskiptavettvangsskalverWbrfafyrirtkiupplUsa (z$. viWskiptavinisnasrstaklegaumYannmguleika.VerWbrfafyrirtkiskalaflafyrirfram ( srstakssamYykkisviWskiptavinaWurenfyrirmliYeirraeruframkvmdutanviWskiptavett  vangs.SamYykkiWgeturveriWannaWhvortalmennteWaaWYvervarWareinstkviWskipti.   y VerWbrfafyrirtkisemframkvmirfyrirmliviWskiptavinarskalrlegatbaogbirta a opinberlega,fyrirhvernflokkfjrmlagerninga,yfirlitumfimmhelstuviWskiptastaWimeW T, tillititilumfangsviWskiptasWastliWiWrogupplUsingarumgWiframkvmdar.   y VerWbrfafyrirtkisemframkvmirfyrirmliviWskiptavinaskalhafaeftirlitmeWskil  virkniYessfyrirkomulagsogstefnusemYausetjaumframkvmdfyrirmlatilaWgetagreint   annmarkaogbttrYeim,einsogviW.XaWskaleinkummetareglulegahvortviWskipta  X kerfin,semeruhlutiafstefnuYessumframkvmdfyrirmla,veitibestumguleguniWur K #  stWufyrirviWskiptavininneWahvortYauYurfiaWgerabreytingarfyrirkomulagisnuviW    framkvmdfyrirmla,m.a.meWhliWsj;nafupplUsingumsembirtareruskv.5.og8.mgr.    VerWbrfafyrirtkiskaltilkynnaviWskiptavinumsnumumverulegarbreytingarfyrir   komulagisnuogstefnuumframkvmdfyrirmla. wO   y VerWbrfafyrirtkiskalgetasUntfr&  am,aWbeiWniviWskiptavinar,aWYaWhafiframkvmt B  fyrirmlihanssamrmiviWstefnuf'Byrirtkisinsumframkvmdfyrirmlaskv.6.mgr.     y UmbestuframkvmdernnarkveWiWum64.!66.gr.reglugerWar(ESB)2017/565,sbr.   2.tlul.1.mgr.3.gr. {  K|    K|W  49.gr.K|W~݌ 9 Ќ   J    J  MeWferWfyrirmlaviWskiptavina.J݌  Ќ    y VerWbrfafyrirtkiskalhafatilstaWarverkferlaogfyrirkomulagYarsemkveWiWerum  skj;taogsanngjarnaframkvmdfyrirmlaviWskiptavinasamanboriWviWfyrirmliannarra r viWskiptavinaogviWskiptahagsmuniverWbrfafyrirtkisins. e=  y VerWbrfafyrirtkiskalframkvmafyrirmliviWskiptavina,semerusambrileg,Yeirri 0 rWsemYauberast.   y EfskilyrtfyrirmliviWskiptavinarvegnahlutabrfasemeruviWskiptumviWskipta  vettvangieruekkiframkvmdjafnskj;ttogYauberastviWrkjandimarkaWsaWstWurskal i verWbrfafyrirtki,nemaviWskiptavinurmlifyrirumannaW,gerarWstafanirtilaWYauverWi \4 framkvmdeinsskj;ttogmgulegtermeWYvaWbirtaYausamstundisYannigaWYausu ' aWgengilegWrummarkaWsaWilum.VerWbrfafyrirtkigeturfullngtYessariskyldumeW  miWlunfyrirmlannatilviWskiptavettvangs.   y FjrmlaeftirlitiWgeturveittundanYgufrskylduskv.3.mgr.aWbirtaskilyrtfyrirmli `  semeru;venjuumfangsmikilsamanboriWviWvenjulegamarkaWsstrWskilningi4.gr. S+! MiFIR. "  y UmmeWferWfyrirmlaviWskiptavinaernnarkveWiWum67.!70.gr.reglugerWar(ESB) # 2017/565,sbr.2.tlul.1.mgr.3.gr.  $ K|    K|_  50.gr.K|_݌ J""& Ќ   J    J  EinkaumboWsmenn.J݌ #' Ќ    y VerWbrfafyrirtkierheimiltaWtilnefnaeinkaumboWsmenntilaWkynnaYj;nustuYess, #( stofnatilviWskiptaeWatakam;tifyrirmlumfrviWskiptavinumeWahugsanlegumviW $ ) skiptavinumogmiWlaYeim,seljafjrmlagerningaogveitafjrfestingarrWgjf. v%N!*  y VerWbrfafyrirtkisemveitirYj;nustufyrirmilligngueinkaumboWsmannaberfullaog A&"+ ;takmarkaWabyrgWaWgerWumogvanrksluYeirraYegarYeirstarfavegumYess.Einka  '", umboWsmnnumerskyltaWgeraviWskiptavinumgreinfyrirumboWihversYeirstarfa. '#- EinkaumboWsmnnumer;heimiltaWtakaviWfjrmunumfrviWskiptavinum. (z$.  y VerWbrfafyrirtkiskuluhafaeftirlitmeWaWeinkaumboWsmennYeirra: ( "A0J"  A0Jp y2%  1  .3  Ԉ0    hafigottorWspor,A0Jp݌   Ќ  "A0J"  A0Jb y2%  2  .3  Ԉ0    hafiviWeigandialmenna,viWskiptalegaogfaglegaYekkingu,A0Jb݌   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    hafihfitilaWgetaveittfjrfestingareWaviWb;tarYj;nustueWagreintviWskiptavinieWa a hugsanlegumviWskiptavininkvmlegafrllumviWeigandiupplUsingumvarWandi T, fyrirhugaWaYj;nustu,ogA0J݌   Ќ  "A0J"  A0J| y2%  4  .3  Ԉ0    starfisamrmiviWlgogreglursemgildaumfjrfestingarogviWb;tarYj;nustu.A0J|݌   Ќ   4ABCD(%004ABCD y VerWbrfafyrirtkiskalgeraviWeigandirWstafanirtilaWkomavegfyriraWnnur   starfsemisemeinkaumboWsmaWursinnirhafineikvWhrifYstarfsemisemhannannast  X umboWifyrirtkisinsskv.1.mgr. K #   y VerWbrfafyrirtkisemhyggstfelaeinkaumboWsmanniaWstarfaumboWiYesshrlandi    skalskjaumskrningueinkaumboWsmannsinshjFjrmlaeftirlitinu.EinkaumboWsmaWur    skalhafaverWbrfarttindi.    y FjrmlaeftirlitiWskalhaldaskryfireinkaumboWsmennsemuppfyllaskilyrWiYessarar wO  greinarogbirtahanavefsnum.EinkaumboWsmannierheimiltaWhefjastarfsemihr B  landikjlfarskrningar.    K|    K|ʽ  51.& , gr.K|ʽ݌ {  Ќ   J    Jh  FlokkunviWskiptavinao.fl.Jh݌ nF Ќ    y VerWbrfafyrirtkiskalflokkaviWskiptavinisnaviWurkenndagagnaWila,fagfjrfestaog 9 almennafjrfestaviWupphafviWskiptas',ambands.VerWbrfafyrirtkiskalveitaviWskipta  vinumupplUsingarvaranlegummiWliumflokkunYeirra,rttYeirratilaW;skaeftiraWfalla  annanflokkogafleiWingarYess.VerWbrfafyrirtkiskalsetjasrverklagsreglurumflokkun r viWskiptavina. e=  y FagfjrfestarberabyrgWYvaWtilkynnaverWbrfafyrirtkjumumbreytingarsemhaft 0 getahrifflokkunYeirrasemfagfjrfesta.XberverWbrfafyrirtkjumaWgrpatilviW  eigandiaWgerWaverWiYeimkunnugtumaWviWskiptavinuruppfylliekkilengurskilyrWifyrir  YvaWfariWverWimeWhannsemfagfjrfesti. i  y UmflokkunviWskiptavinaernnarkveWiWum45.gr.reglugerWar(ESB)2017/565,sbr. \4 2.tlul.1.mgr.3.gr. ' K|    K|  52.gr.K| ݌  Ќ   J    Ju  Aukinverndfyrirfagfjrfesta.Ju݌ `  Ќ    y VerWbrfafyrirtkiskalupplUsafagfjrfestiumrtthanstilaW;skaeftirYvaWveraflokk S+! aWursemalmennurfjrfestir.AukinverndverWureinungisveittfagfjrfestikjlfarskriflegs " samkomulagsviWverWbrfafyrirtkiumaWhannverWiekkiflokkaWursemfagfjrfestir.0 # samkomulaginuskaltilgreinahvortYettagildiralmennteWameWtillititiltiltekinnaviWskipta,  $ Yj;nustu,fjrmlagerningseWaafurWar. !W% K|    K|{  53.gr.K|{݌ #' Ќ   J    J   Xj;nustasemveitterfagfjrfestum.J 6݌ #( Ќ    y kvWi3.tlul.2.mgr.34.gr.eigaekkiviWumYj;nustusemveitterfagfjrfestumnema $ ) vegnafjrfestingarrWgjafarogeignastUringar.kvWi4.mgr.44.gr.og2.!5.mgr.46.gr. v%N!* eigaekkiviWumYj;nustusemveitterfagfjrfesti,nemahannupplUsiverWbrfafyrirtki, A&"+ annaWhvortrafrnuformieWapappr,aWhannviljiaWsvos.VerWbrfafyrirtkiskulu  '", haldaskrumllslksamskipti,sbr.5.mgr.23.gr. '#-  (z$. K|    K|-  54.gr.K|-T݌ ( Ќ   J    J  AWilarsemgeta;skaWeftirYvaWverafagfjrfestar.J݌  Ќ    y AWilarsemekkiteljastfagfjrfestargeta;skaWeftirYvaWverWbrfafyrirtkiflokkiY  semfagfjrfesta.VerWbrfafyrirtkiskalleggjamatsrfrWikunnttu,Yekkinguogreynslu a viWskiptavinaroghvorthnveitingilegavissufyrirYvaWhanngetisjlfurtekiWkvarW T, anirumfjrfestingarogskiljihttunasemYeimfelst.TilaWfariWverWimeWviWskiptavin  semfagfjrfestisamkvmtYessarigreinskalhannuppfyllaa.m.k.tvafeftirfarandiskil  yrWum:   "A0J"  A0J9 y2%  1  .3  Ԉ0    HannhafittumtalsverWviWskiptiviWeigandimarkaWinstliWnafj;rarsfj;rWunga,  X aWmeWaltalia.m.k.tusinnumhverjumrsfj;rWungi.A0J9f݌K #    Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    VerWgildifjrmlagerningaoginnstWnafjrfestisnemisamanlagtmeiraenjafnvirWi    500.000evra,miWaWviWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni.A0J݌     Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    FjrfestirgegnieWaha&  figegnt,a.m.k.eittr,stWufjrmlageiranumsemkrefst   YekkingarfyrirhuguW' JumviWskiptumeWaYj;nustu.A0J݌wO    Ќ   4ABCD(%004ABCD y TilaWviWskiptavinirskv.1.mgr.geti;skaWeftirYvaWteljastfagfjrfestarverWaYeiraW B  tilkynnaverWbrfafyrirtkinuskriflegahvortYeir;skieftiraWhafaslkastWualmennteWa    vegnaeinstakraviWskiptaeWategundarviWskipta.XskalverWbrfafyrirtkigefaYeimskUra   skriflegaviWvrunumYrttarverndogYannb;tarttsemYeirkunnaaWverWaafogskulu {  viWskiptavinirsrstkuskjalilUsaYvyfiraWYeimskunnugtumafleiWingarYessaWmissa nF slkarttarvernd. 9 K|    K|  55.gr.K|݌  Ќ   J    J4  ViWskiptiviWviWurkenndagagnaWila.J4^݌ r Ќ    y VerWbrfafyrirtkisemhefurleyfitilaWframkvmafyrirmliviWskiptavina,eigaviW e= skiptifyrireiginreikningeWatakam;tiogmiWlafyrirmlumerheimiltaWeigaviWskipt 0 umviWviWurkenndagagnaWilanYessaWfullngjaskilyrWum33.!41.gr.,44.!46.gr.,48.  gr.og1.!2.mgr.49.gr.   y XrttfyrirkvWi1.mgr.erviWurkenndumgagnaWilaheimiltaWkrefjastYessaWverW i brfafyrirtkifariaWYeimkvWumsemtilgreinderu1.mgr.viWskiptumsnumviWhann. \4  y VerWbrfafyrirtkiskal,WurenYaWframkvmirviWskiptiskv.1.mgr.,aflafyrirfram ' staWfestingarfrviWurkenndumgagnaWilaumaWhannsamYykkiaWfariWsmeWhannsem  slkanYeimviWskiptum.HeimilteraWaflaalmennssamYykkiseinusinnieWasrstakssam  YykkisfyrirhverviWskipti. `   y VerWbrfafyrirtkiskalstarfaafheiWarleika,sanngirniogfagmennskusamskiptum S+! snumviWviWurkenndagagnaWilaogmiWlaupplUsingumsanngjarnanogskUranhttogekki " villandi,aWteknutillititileWlishinnaviWurkenndugagnaWilaogstarfsemiYeirra. #  y UmviWskiptiviWviWurkenndagagnaWilaernnarkveWiWum71.gr.reglugerWar(ESB)  $ 2017/565,sbr.2.tlul.1.mgr.3.gr. !W% K|    K|  56.gr.K|݌ #' Ќ   J    JQ  ViWskiptaeftirlit.JQ{݌ #( Ќ    y VerWbrfafyrirtkiogrekstraraWilarmarkaWasemstarfrkjamarkaWstorgfjrmlagern $ ) ingaeWaskipulegtmarkaWstorgskuluhafaskilvirkarrWstafanirogverklagYvskyniaW v%N!* hafareglulegteftirlitmeWYvaWaWilar,YtttakendurognotendurfariaWreglumYeirra.Jafn A&"+ framtskuluYeirhafaskilvirkteftirlitmeWtilboWum,afturkllunumogviWskiptumaWila,Ytt  '",  takendaognotendaYvskyniaWgreinabrotreglummarkaWarins,;tilhlUWilegarviWskipta '#- aWstWur,httse&   misemkannaWfelasrbrotgegnkvWumMARogkerfisraskanirsem ( tengjastfjrml'(agerningi.   y VerWbrfafyrirtkiogrekstraraWilarmarkaWaskv.1.mgr.skulutilkynnaFjrmlaeftir  litinuYegarstaWumverulegbrotreglumYeirra,;r;leikaviWskiptum,httsemisemkann a aWfelasrbrotgegnkvWumMARogkerfisraskanir.JafnframtskuluYeirveitaFjrmla T, eftirlitinuoglgreglufullaaWstoWviWranns;knogsaks;knvegnamarkaWssvikasemeigasr  staWeWagegnumkerfiYeirra.   y FjrmlaeftirlitiWskalframsendaESMAoglgbrumyfirvldumannarraaWildarrkja   upplUsingarskv.2.mgr.X;skuluupplUsingartengslumviWhttsemisemkannaWfelasr  X brotgegnkvWumMARaWeinsframsendaraWYvgefnuaWFjrmlaeftirlitiWssannfrt K #  umaWslk;lgmthttsemihafittsrstaW.     y UmviWskiptaeftirlitern&  narkveWiWum82.gr.reglugerWar(ESB)2017/565,sbr.2.    tlul.1.mgr.3.gr.'    K|    K|=  57.gr.K|=d݌ B  Ќ   J    J  TmabundinstWvunviWskiptameWfjrmlagerningaogtakaYeirrarviWskiptum    markaWstorgifjrmlagerningaeWaskipulegumarkaWstorgi.J݌   Ќ    y VerWbrfafyrirtkiogrekstraraWilamarkaWarsemstarfrkirmarkaWstorgfjrmlagern {  ingaeWaskipulegtmarkaWstorgerheimiltaWstWvatmabundiWviWskiptimeWfjrmla nF gerningeWatakahannrviWskiptum,uppfyllihannekkilengurreglurmarkaWstorgsins,nema 9 slkkvrWunslklegtilaWvaldaverulegutj;nihagsmunumfjrfestaeWaskipulegri  starfsemimarkaWarins.0slkumtilvikumskalverWbrfafyrirtkiWeWarekstraraWilimarkaWar  einnigstWvatmabundiWviWskiptimeW,eWatakarviWskiptum,afleiWurskv.a!gliW2.tlul. r 1.mgr.4.gr.semtengjastfjrmlagerningnumeWanotahannsemviWmiW,Yegarslkter e= nauWsynlegttilaWstyWjaviWmarkmiWkvrWunarinnar.VerWbrfafyrirtkiWeWarekstraraWili 0 markaWarskalbirtakvrWunskv.1.mlsl.ogtilkynnaFjrmlaeftirlitinuumhana.   y FjrmlaeftirlitiWskalkrefjastYessaWviWskiptavettvangaroginnmiWlararsemeigaviW  skiptimeWfjrmlagerninga,Y.m.t.afleiWur,skv.1.mgr.,stWvitmabundiWviWskiptimeW i eWatakiYrviWskiptumYegarumeraWrWayfirtkutilboW,grunummarkaWssvikeWa \4 YegarumeraWrWabrotgegn7.og17.gr.MARskumYessaWinnherjaupplUsingarum ' tgefandaeWafjrmlagerninghafaekkiveriWbirtar,nemaslkkvrWungetivaldiWverulegu  tj;nihagsmunumfjrfestaeWaskipulegristarfsemimarkaWarins.FjrmlaeftirlitiWskal  YegarstaWbirtakvrWuninaogtilkynnaESMAoglgbrumyfirvldumhinnaaWildar `  rkjannaumhana. S+!  y XegarFjrmlaeftirlitiWfrtilkynninguskv.2.mgr.umkvrWunlgbrsyfirvalds " annarsaWildarrkisskalYaWkrefjastYessaWviWskiptavettvangaroginnmiWlararsemeigaviW # skiptimeWfjrmlagerninga,Y.m.t.afleiWur,skv.2.mgr.,stWvitmabundiWviWskiptimeW  $ eWatakiYrviWskiptumefumeraWrWayfirtkutilboW,grunummarkaWssvikeWaYegar !W% umeraWrWabrotgegn7.og17.gr.MARskumYessaWinnherjaupplUsingarumtgefanda J""& eWafjrmlagerninghafaekkiveriWbirtar,nemaslkkvrWungetivaldiWverulegutj;ni #' hagsmunumfjrfestaeWaskipulegristarfsemimarkaWarins.FjrmlaeftirlitiWskaltilkynna #( ESMAogWrumlgbrumyfirvldumumkvrWunsna,Yarsemsrstaklegaskalkoma $ ) framskUringYvtakiFjrmlaeftirlitiWkvrWunumaWaWhafastekki. v%N!*  y Verklagskv.2.og3.mgr.einnigviWYegarFjrmlaeftirlitiWaflttirkvrWunsam A&"+ kvmtYessarigrein,YegarYaWtekurkvrWunumaWstWvatmabundiWviWskiptimeWfjr  '", mlagerninga,Y.m.t.afleiWur,eWatakaYrviWskiptumgrundvelli10.og11.tlul.4.mgr. '#- 119.gr.ogYegarYaWaflttirslkrikvrWun. (z$.  y UmtmabundnastWvunviWskiptameWfjrmlagerningaogtkuYeirrarviWskiptum ( markaWstorgifjrmlagerningaeWaskipulegumarkaWstorgiernnarkveWiWumreglugerW  (ESB)2017/565,sbr.2.tlul.1.mgr.3.gr.   y SeWlabanki0slandsseturreglurumframkvmdkvWisins,Y.m.t.umformogefnitil a kynninga. T, K|    K|r  58.&  Ԁgr.K|r݌  Ќ   J    J  VaxtarmarkaWirltillaogmeWalst;rrafyrirtkja.J:݌   Ќ    y RekstraraWilarmarkaWstorgsfjrmlagerningameWstarfsleyfihrlandigetas;ttumYaW  X tilFjrmlaeftirlitsinsaWmarkaWstorgiWverWiskrWsemvaxtarmarkaWurltillaogmeWal K #  st;rrafyrirtkja'.     y FjrmlaeftirlitinuerheimiltaWfenginniums;knskv.1.mgr.aWskrmarkaWstorgsem    vaxtarmarkaWfyrirltilogmeWalst;rfyrirtki,aWYvgefnuaWYaWteljikrfurskv.3.mgr.   uppfylltar. wO   y markaWstorgifjrmlagerningaskulugildaskilvirkarreglur,kerfiogverklagsem B  tryggjaaW:    "A0J"  A0J y2%  1  .3  Ԉ0    HiWminnsta50%tgefendafjrmlagerninga,semhafaveriWteknirtilviWskiptamark   aWstorgifjrmlagerninga,sultilogmeWalst;rfyrirtkiYeimtmaYegarmarkaWs {  torgfjrmlagerningaerskrWsemvaxtarmarkaWurltillaogmeWalst;rrafyrirtkjaog nF hverjualmanaksrieftirYaW.A0J"݌9   Ќ  "A0J"  A0Jb y2%  2  .3  Ԉ0    SettsuviWeigandiviWmiWfyrirupphaflegatkufjrmlagerningstilviWskiptaogfram  haldiveruhansviWskiptum.A0Jb݌   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    BirtarsungjanlegarupplUsingarYegarfjrmlagerningareruupphaflegateknirtil r viWskiptatilaWgerafjrfestumkleiftaWtakaupplUstakvrWunumfjrfestingu.XaW e= skalgeraannaWhvortmeWviWeigandiskrningarskjalieWalUsingu,Yegarkrfurlagaum 0 verWbrfaviWskiptiumalmenntboWeigaviW.A0J݌   Ќ  "A0J"  A0JZ y2%  4  .3  Ԉ0    BirtarsumarkaWinumreglubundiWviWeigandifjrhagsupplUsingar,annaWhvortaf  tgefandaeWafyrirhanshnd,svosemendurskoWaWurrsreikningur.A0JZ݌i   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    Btgefendur,einstaklingarsemgegnastj;rnunarstrfumogaWilarnkomnirYeimskiln \4 ingiMARuppfylliviWeigandikvWiMAR.A0J%݌'   Ќ  "A0J"  A0Jz  y2%  6  .3  Ԉ0    UpplUsingarsemtgefendumerskyltaWveitalgumsamkvmtsugeymdarogYeim  miWlaWtilalmennings.A0Jz  ݌   Ќ  "A0J"  A0J  y2%  7  .3  Ԉ0    TilstaWarsuskilvirkkerfiogstj;rntkisemmiWiaWYvaWkomavegfyrirogkoma `  augamarkaWssvikvaxtarmarkaWinum.A0J  ݌S+!   Ќ   4ABCD(%004ABCD y AWilasemstarfrkirmarkaWstorgfjrmlagerningaerheimiltaWgerakrfurtiltgefenda " tilviWb;tarkrfum3.mgr. #  y FjrmlaeftirlitiWgeturtekiWvaxtarmarkaWfyrirltilogmeWalst;rfyrirtkiafskref:  $ "A0J"  A0J+ y2%  1  .3  Ԉ0    aWilisemstarfrkirmarkaWinnskirumafskrninguna,eWaA0J+X݌!W%   Ќ  "A0J"  A0JK y2%  2  .3  Ԉ0    krfurskv.3.mgr.eruekkilenguruppfylltar.A0JKx݌J""&   Ќ   4ABCD(%004ABCD y FjrmlaeftirlitiWskaltilkynnaESMAeinsflj;ttogunnterefYaWskrireWaafskrir #' vaxtarmarkaWfyrirltilogmeWalst;rfyrirtki. #(  y HafifjrmlagerningurveriWtekinntilviWskiptaeinumvaxtarmarkaWifyrirltilog $ ) meWalst;rfyrirtkierheimiltaWtakahanntilviWskiptaWrumvaxtarmarkaWi,aWYvtil v%N!* skilduaWtgefandinnhafiveriWupplUsturumslktogekkihreyftviWYvandmlum.Btgef A&"+ andanumberslkumtilvikumekkiskyldatilaWuppfyllareglurumstj;rnarhttifyrirtkja  '",  eWabirtinguupplUsingavegnasWarivaxtarmarkaWarins. '#-  y Umvaxtarmar&   kaWiltillaogmeWalst;rrafyrirtkjaernnarkveWiWumreglugerW(ESB) ( 2017/565,sbr.2.'(/Ԁtlul.1.mgr.3.gr.  K|    K|   59& , .gr.K| 1݌ a Ќ   J    J  BrskurWarogrttarrrWi.J݌ T, Ќ    y VerWbrfafyrirtkiskuluhafaaWgengilegarupplUsingarumrskurWarogrttarrrWief  greiningurrsmilliYeirraogneytandaum',RԀfjrfestingareWaviWb;tarYj;nustu,m.a.um  mlskottilrskurWaraWilasamkvmtlgumumrskurWaraWilasviWineytendamla.   O|    O|  III.KAFLIO|݌ K #  Ќ   N     N  StarfsemiverWbrfafyrirtkjamilliaWildarrkja.N݌    Ќ    K|    K|Q  60.gr.K|Qx݌    Ќ   J    J  Xj;nustaogstarfsemiverWbrfafyrirtkja,meWstarfsleyfiaWildarrki,   hrlandinstofnunartibs.J ݌ wO  Ќ    y VerWbrfafyrirtkjumsemhafastarfsleyfiogeruundireftirlitiWruaWildarrkierheimilt B  aWveitaYj;nustuogstundastarfsemisamkvmtlgumYessumhrlandinstofnunarti    bseWafyrirmilligngueinkaumboWsmannssemstaWsetturerheimaaWildarrkiYess.    y HeimildirtilaWveitaYj;nustuogstundastarfsemihrlandisamkvmtYessarigrein {  verWaaldreivWtkarienstarfsheimildirfyrirtkisinsheimaaWildarrkiYess.ViWb;tarYj;n nF ustumaWeinsveitasamhliWafjrfestingarYj;nustuogfjrfestingarstarfsemi. 9  y SvissneskogfreyskverWbrfafyrirtkigetaveittYj;nustuogstundaWstarfsemisam  kvmtYessumlgumhrlandiendasusmukrfurgerWartilYeirraogverWbrfafyrir  tkjasemhafastarfsleyfiogeruundireftirlitirkiinnanEESogaWgerWurhafiveriWsam r starfssamningurmilliSeWlabanka0slandsoglgbrrasvissneskraeWafreyskrayfirvalda. e=  y FjrmlaeftirlitiWskalbirtavefsnumupplUsingarumeinkaumboWsmennstaWsettai 0 heimaaWildarrkiverWbrfafyrirtkissemhafaheimildtilaWveitaYj;nustuog/eWastunda  starfsemihrlandiumboWierlendsfyrirtkis.  K|    K|=!  61.gr.K|=!d!݌ \4 Ќ   J    J!  Xj;nustaogstarfsemiverWbrfafyrirtkja,meWstarfsleyfiaWildarrki, ' meWstofnuntibseWafyrirmilligngueinkaumboWsmanns.J!!݌  Ќ    y VerWbrfafyrirtkisemhafastarfsleyfiogeruundireftirlitiWruaWildarrkigetastofn  setttibhrlandieWaveittYj;nustuogstundaWstarfsemifyrirmilligngueinkaumboWs `  mannssemerstaWsetturhrlanditveimurmnuWumeftiraWFjrmlaeftirlitiWhefurfengiW S+! tilkynninguumfyrirhugaWastarfsemifrlgbruyfirvaldiheimaaWildarrkifyrirtkisins, " sbr.Y;2.mgr. #  y EkkierheimiltaWveitaYj;nustueWastundastarfsemisamkvmtYessarigreinfyrirmilli  $ gngueinkaumboWsmannasemstaWsettireruhrlandifyrrenFjrmlaeftirlitinuhefur !W% boristtilkynningfrlgbrumyfirvldumheimaaWildarrkifyrirtkisinsumauWkenni J""& Yeirra. #'  y HeimildirtilaWveitaYj;nustuogstundastarfsemihrlandisamkvmtYessarigrein #( verWaaldreivWtkarienstarfsheimildirfyrirtkisinsheimaaWildarrkiYess.ViWb;tar $ ) Yj;nustumaWeinsveitasamhliWafjrfestingarYj;nustuogfjrfestingarstarfsemi. v%N!*  y SvissneskogfreyskverWbrfafyrirtkigetaveittYj;nustuogstundaWstarfsemisam A&"+ kvmtYessumlgumhrlandiendasusmukrfurgerWartilYeirraogverWbrfafyrir  '", tkjasemhafastarfsleyfiogeruundireftirlitirkiinnanEESoggerWurhafiveriWsam '#- starfssamningurmilliSeWlabanka0slandsoglgbrrasvissneskraeWafreyskrayfirvalda. (z$.  y FjrmlaeftirlitiWskalh& a afaeftirlitmeWaWtibverWbrfafyrirtkjahrlandisemveita ( Yj;nustueWastundastarfsemisemfellurundirlgYessifariaWkvWum33.!41.gr.,44.!46.  gr.og48.og49.gr.lagan'a(^*naog14.!26.gr.MiFIR.   y FjrmlaeftirlitinuerheimiltaWkannarWstafanirtibsinsog;skaeftirbreytingumsem a YrfertilaWFjrmlaeftirlitinuskleiftaWsinnaeftirlitimeWYvaWtibiWuppfylli T, skyldurskv.5.mgr.WurenFjrmlaeftirlitiWframkvmirvettvangsskoWuntibiverW  brfafyrirtkishrlandiskalYaWtilkynnalgbruyfirvaldiheimaaWildarrkiYessYarum.   y LgbruyfirvaldiheimaaWildarrkierheimilt,eftiraWhafatilkynntFjrmlaeftirlitinu   Yarum,aWframkvmavettvangsskoWuntibumYeirrafyrirtkjasemtilkynnthafaum  X Yj;nustuog/eWastarfsemihrlandi. K #   y FjrmlaeftirlitiWskalbirtavefsnumupplUsingarumeinkaumboWsmennsemstaWsettir    eruhrlandioghafaheimildtilaWveitaYj;nustuog/eWastundastarfsemiumboWierlendra    fyrirtkjasamkvmtYessarigrein.    y kvWilagaumhlutaflgvarWanditiberlendrahlutaflagaeigaekkiviWumtibskv. wO  1.mgr. B  K|    K|0  62&  .gr.K|01݌   Ќ   J    J1  Xj;nustaogstarfsemiverWbrfafyrirtkja,meWstarfsleyfi0slandi, {  aWildarrkinstofnunartibs.J11݌ nF Ќ    y VerWbrfafyrirtkjumsemhafastarfsleyfiogeruundireftirlitihrlandierheimiltaW 9 veitaYj;nustuogstundastarfsemiaWildarrk')1isamkvmtlgumYessumnstofnunartibs  eWafyrirmilligngueinkaumboWsmannssemstaWsetturerhrlandi.Fyrirtkiskulu  tilkynnaFjrmlaeftirlitinuumslkarfyrirtlanirfyrirfram.0tilkynninguskalkomafram r hvaWarkistanditilaWveitaYj;nustueWastundastarfsemi,hverjufyrirhuguWYj;nusta e= og/eWastarfsemisf;lginoghvortfyrirtkiWhyggistnotastviWeinkaumboWsmennogauW 0 kenniYeirra.   y VerWbrfafyrirtkigetaveittYj;nustuogstundaWstarfsemisamkvmtYessumlgum  SvissogFreyjumefgerWurhefurveriWsamstarfssamningurmilliSeWlabanka0slandsog i lgbrrasvissneskraeWafreyskrayfirvalda. \4  y EigisWareneinummnuWifrm;ttkutilkynningarskv.1.mgr.skalFjrmlaeftirlitiW ' framsendatilkynningunatillgbrrayfirvaldaviWkomandigistiaWildarrkisamtstaWfest  inguYvaWfyrirhuguWYj;nustaogstarfsemirmistinnanstarfsleyfisfyrirtkisins.   y FyrirtkiskaltilkynnaFjrmlaeftirlitinuumhverjarYrbreytingarsemkunnaaWverWa `  WurveittumupplUsingumskv.1.mgr.eigisWareneinummnuWiWurenfyrirhugaWar S+! breytingarkomatilframkvmda.FjrmlaeftirlitiWskaltilkynnalgbrumyfirvldumYess " rkisYarsemfyrirtkiWveitirYj;nustuog/eWastundarstarfsemiumbreytingarWurveittum # upplUsingum.  $  y SeWlabanki0slandsseturreglurumform,efniogferlivegnatilkynningaskv.1.mgr. !W% K|    K|";  63.gr.K|";I;݌ #' Ќ   J    J;  TilkynninginnlendraverWbrfafyrirtkjaumstofnuntibsog/eWanotkun #( einkaumboWsmannsWruaWildarrki.J;;݌ $ ) Ќ    y VerWbrfafyrirtkjumsemhafastarfsleyfiogeruundireftirlitihrlandierheimiltaW v%N!* veitaYj;nustuogstundastarfsemiaWildarrkisamkvmtlgumYessummeWstofnuntibs A&"+ eWafyrirmilligngueinkaumboWsmannssemstaWsetturergistiaWildarrki.Fyrirtkiskulu  '", tilkynnaFjrmlaeftirlitinuumslkarfyrirtlanirfyrirfram. '#-  y Tilkynninguskv.1.mgr.skulufylgjaupplUsingarum: (z$. "A0J"  A0J> y2%  1  .3  Ԉ0    aWildarrkiYarsemfyrirtkitlaraWstofnatibeWanotastviWeinkaumboWsmannmeW ( staWfestuYar,A0J>=?݌   Ќ  "A0J"  A0J@ y2%  2  .3  Ԉ0    rekstrartlun,Yarsemm.a.skal&  ԀkomaframsfjrfestingarogviWb;tarYj;nustasem  tlunineraWbj;Waogsfjrfest'@AingarstarfsemisemtlunineraWstunda,A0J@@݌a   Ќ  "A0J"  A0JNB y2%  3  .3  Ԉ0    stj;rnskipulagtibssemhefurveriWstofnaWogtilgreiningYeimeinkaumboWsmanni T, semtibiWhyggstnotastviW,A0JNB{B݌   Ќ  "A0J"  A0JC y2%  4  .3  Ԉ0    hvernigfyrirtkiWhyggistnUtasreinkaumboWsmannaWildarrkjumYarsemYaWhefur  ekkikomiWf;ttibi,samtupplUsingumumstj;rnskipulag,Y.m.t.umboWleiWirog   staWsetningueinkaumboWsmannsinsskipulagifyrirtkisins,A0JCC݌ X   Ќ  "A0J"  A0JE y2%  5  .3  Ԉ0    heimilisfanggistiaWildarrkiYarsemhgteraWnlgastskjl,ogA0JEF݌K #    Ќ  "A0J"  A0J G y2%  6  .3  Ԉ0    nfnYeirrasemberabyrgWstj;rnuntibsinsog/eWaeinkaumboWsmannsins.A0J G9G݌     Ќ   4ABCD(%004ABCD y XegarfyrirtkinotareinkaumboWsmennmeWstaWfestuutanheimaaWildarrkisYessskulu    kvWilagaYessaraumtibeigaviWumY.HafitibverWbrfafyrirtkisveriWstofnaW   viWkomandiaWildarrkiskaleinkaumboWsmaWursamsamaWurYv. wO   y FjrmlaeftirlitiWskalsendalgbruyfirvaldigistiaWildarrkiallarupplUsingarskv.1. B  mgr.eigisWarenYremurmnuWumfrYvaWYvbrustupplUsingarnarnemaYaWhafi    stWutilaWefastumaWstj;rnskipulageWafjrhagsstaWafyrirtkisinssfullngjandi.Jafn   framtskalFjrmlaeftirlitiWsendalgbrumyfirvldumgistiaWildarrkisupplUsingarum {  tryggingaverndviWskiptavinatibsinssamkvmtlgumuminnstWutryggingarogtrygg nF ingakerfifyrirfjrfesta.HlutaWeigandifyrirtkiskalsamtmistilkynntaWframangreindar 9 upplUsingarhafiveriWsendar.kvrWunFjrmlaeftirlitsinsumaWsendalgbruyfirvaldi  gistiaWildarrkiekkiupplUsingarnarskalrkstuddogsendhlutaWeigandifyrirtkisvoflj;tt  semauWiWerogeigisWarenYremurmnuWumfrm;ttkufullngjandiupplUsingaskv.1. r mgr. e=  y VerWbrfafyrirtkioglnastofnanirgetaveittYj;nustuogstundaWstarfsemisamkvmt 0 YessumlgumSvissogFreyjumefgerWurhefurveriWsamstarfssamningurmilliFjr  mlaeftirlitsinsoglgbrrasvissneskraeWafreyskrayfirvalda.   y FyrirtkiskaltilkynnaFjrmlaeftirlitinuumhverjarYrbreytingarsemkunnaaWverWa i WurveittumupplUsingumsamkvmtYessarigreineigisWareneinummnuWiWuren \4 fyrirhugaWarbreytingarkomatilframkvmda.FjrmlaeftirlitiWskaltilkynnalgbrumyfir ' vldumgistiaWildarrkisumbreytingarWurveittumupplUsingum.kveWifyrirtkiaWloka  tibiskaljafnframttilkynnaYaWFjrmlaeftirlitinuinnanframangreindsfrests.   y Fjrmlaeftirlitinuerheimilt,eftiraWhafatilkynntlgbruyfirvaldigistiaWildarrkiYar `  um,aWframkvmavettvangsskoWuntibuminnlendraverWbrfafyrirtkja. S+!  y SeWlabanki0slandsseturreglurumform,efniogferlivegnatilkynningaskv.1.mgr. "   K|    K|S  64.gr.K|ST݌  $ Ќ   J    JT  StarfsemimarkaWstorgafjrmlagerningaogskipulegramarkaWstorga !W% milliaWildarrkja.JTT݌ J""& Ќ      y VerWbrfafyrirtkjumogrekstraraWilummarkaWasemstarfrkjamarkaWstorgfjrmla #' gerningaeWaskipulegmarkaWstorgWrumaWildarrkjumerheimiltaWgeraviWeigandirW #( stafanirhrlanditilaWauWveldafjarnotendum,aWilumeWaYtttakendumsemhafastaWfestu $ ) hrlandiaWgangaWmrkuWunumogaWeigaviWskiptiYeim. v%N!*  y VerWbrfafyrirtkieWarekstraraWilimarkaWarsemstarfrkirmarkaWstorgfjrmlagern A&"+ ingaeWaskipulegtmarkaWstorghrlandiskaltilkynnaYaWFjrmlaeftirlitinutliYaWsr  '", aWgerarWstafanirWruaWildarrkitilaWauWveldafjarnotendum,aWilumeWaYtttakendum '#- semhafastaWfestuerlendisaWgangaWogviWskiptimrkuWunum.0tilkynningunniskal (z$. komaframhvaWaaWildarrkitlunineraWgeraslkarrWstafanir.FjrmlaeftirlitiWskal ( sendaYessarupplUsingarinnanmnaWartillgbrayfirvaldsinsaWildarrkinuYarsemfyrir  tkiWhyggstgeraslkarrWstafanir.   y FjrmlaeftirlitiWskal,aWbeiWnilgbrsyfirvaldsgistiaWildarrkismarkaWstorgsfjrmla a gerningaognstWulausrartafar,veitaupplUsingarumfjaraWilaogYtttakendurmarkaWs T, torgsinssemhafastaWfestugistiaWildarrkinu.   y SeWlabanka0slandserheimiltaWsetjareglurumformogefnitilkynningaskv.2.mgr.  K|    K|\  65.gr.K|\\݌  X Ќ   J    J?]  AWildverWbrfafyrirtkjaWrumaWildarrkjum K #  aWskipulegummrkuWumhrlandi.J?]i]݌    Ќ    y SkipulegirmarkaWirhrlandiskulu,aWuppfylltumreglummarkaWarinsskv.94.gr.,    veitaverWbrfafyrirtkjummeWstarfsheimildirWrumaWildarrkjumtilaWframkvma   fyrirmliviWskiptavinaeWastundaviWskiptifyrireiginreikningaWildog/eWaaWgang: wO  "A0J"  A0J_ y2%  1  .3  Ԉ0    beint,meWYvaWstofnatibhrlandi,eWaA0J__݌B    Ќ  "A0J"  A0J` y2%  2  .3  Ԉ0    meWYvaWgerastfjaraWilareWahafafjaraWgangaWskipulegamarkaWinumnYessaW    hafastaWfestuhrlandi,YegarfyrirkomulagviWskiptaeWamarkaWskerfihlutaWeigandi   markaWargeraekkikrfuumviWveruYeirratilaWstundaviWskiptihonum.A0J`a݌{    Ќ   4ABCD(%004ABCDK|    K|c  66.gr.K|cc݌ 9 Ќ   J    J)d  AWganguraWmiWlgumm;taWilaogfrsluvsunaroguppgjrsaWstWu  ogrtturtilaWtilgreinauppgjrskerfi.J)dSd݌  Ќ    y MiWlgirm;taWilarogaWilarsemveitafrsluvsunaroguppgjrsaWstWuhrlandi r skuluveitaverWbrfafyrirtkjumfrWrumaWildarrkjumbeinanog;beinanaWgangsvo e= YeimskleiftaWljkaeWakomakringlokumviWskiptameWfjrmlagerninga.AWgangurinn 0 skalverahWursmugagnsjuoghlutlguviWmiWumoggildauminnlendaaWilaogYtttak  endur.   y AWilarogYtttakendurskipulegummarkaWihrlandiskuluhafarttaWtilgreinakerfi i tiluppgjrsviWskiptameWfjrmlagerningasemframfaraviWkomandiskipulegummarkaWi \4 aWuppfylltumeftirfarandiskilyrWum: ' "A0J"  A0Jh y2%  1  .3  Ԉ0    tengslinogrWstafanirnarmillitilgreindauppgjrskerfisinsogannarskerfiseWaaW  stWusuYannigaWYautryggiskilvirktoghagkvmtuppgjrumrddraviWskipta,ogA0Jhh݌   Ќ  "A0J"  A0Jfj y2%  2  .3  Ԉ0    FjrmlaeftirlitiWhafisamYykktaWtknilegskilyrWifyriruppgjriviWskipta,semfram `  faraskipulegamarkaWinumgegnumannaWuppgjrskerfienYaWsemhanntiltekur, S+! suYannigaWYaugerihnkralausaogskipulegastarfsemifjrmlamarkaWamgulega.A0Jfjj݌"   Ќ   4ABCD(%004ABCDK|    K|m  67.gr.K|m:m݌  $ Ќ   J    Jm  MiWlgirm;taWilarogfrsluvsunaroguppgjrsfyrirkomulag !W% aWYvervarWarmarkaWstorgfjrmlagerninga.Jmm݌ J""& Ќ    y VerWbrfafyrirtkjumogrekstraraWilummarkaWasemstarfrkjamarkaWstorgfjrmla #' gerningaerheimiltaWkomaviWeigandifyrirkomulagimeWmiWlgumm;taWilaeWafrslu #( vsunarstWoguppgjrskerfiWruaWildarrkiYvskyniaWstWustofna,frsluvsaeWagera $ ) uppsumeWallviWskiptisemaWilareWaYtttakendurkerfumYeirraljka. v%N!*  y FjrmlaeftirlitiWgetureinungistakmarkaWnotkunverWbrfafyrirtkjaogrekstraraWila A&"+ markaWa,semstarfrkjamarkaWstorgfjrmlagerninga,miWlgumm;taWilum,frsluvs  '",  unarstWvumoguppgjrskerfumWruaWildarrkiefsUnterframaWYaWsnauWsynlegt '#- tilaWviW&   haldaskipulegristarfsemimarkaWstorgsinsaWteknutillititilskilyrWaumuppgjrs ( kerfiskv'(gr.2.mgr.66.gr.  O|    O|3s  IV.KAFLIO|3sZs݌ a Ќ   N     Ns  VerWbrfafyrirtkimeWstaWfestuutanEES.Nss݌ T, Ќ    K|    K|t  68.gr.K|tt݌ # Ќ   J    Ju  Xj;nustaog/eWastarfsemiverWbrfafyrirtkismeWstaWfestuutanEEShrlandi  meWstofnuntibs.JuGu݌   Ќ    y FjrmlaeftirlitiWgeturveittverWbrfafyrirtkimeWstaWfestuutanEESheimildtilaWveita  \ fjrfestingarYj;nustuog/eWastundafjrfestingarstarfsemimeWstofnuntibshrlandi. O '   y UmgildissviWheimildartibsogskryfirYauferskv.6.gr.     y FjrmlaeftirlitiWskalinnansexmnaWafrYvaWfyrirtkiWlagWiframfullngjandi    ums;kntakaafstWutilYesshvortYaWveitiheimildtilaWstarfrkjatib.Fullngiums;kn   ekkiskilyrWumlagaYessaraaWmatiFjrmlaeftirlitsinsskalYaWsynjaumheimildtilaW {S  starfrkjatib.SynjunFjrmlaeftirlitsinsums;knskalrkstudd. F   y FjrmlaeftirlitiWgeturkrafistYessaWtibfrrkiutanEESverWigertaWfrastarfsemi   tibsd;tturflagmeWstarfsleyfihrlandiefstarfsemiYess,stj;rnskipulag,strW,fjldi   viWskiptavinaeWahriffjrmlamarkaWhrlandieruslkaWFjrmlaeftirlitiWmeturYaW   nauWsynlegt. rJ  y UmeftirlitmeWtibinuferskv.119.gr. = K|    K|{  69.gr.K|{{݌  Ќ   J    J7|  SkilyrWiheimildartilstofnunartibs.J7|a|݌ v Ќ    y ForsendaYessaWFjrmlaeftirlitiWgetiveitttibiheimildskv.68.gr.eraWfyrirliggi iA kvrWunEvr;pusambandsinsumaWlggjfumYfjrfestingarYj;nustuog/eWafjrfest 4  ingarstarfsemisemfyrirhugaWeraWveitaog/eWastundaogeftirlitmeWhenniheimarkisam  rmistYeimkrfumsemgerWarerusamkvmtMiFID2.JafnframtskalveratilstaWarsam  starfssamkomulagumreglulegupplUsingaskiptimilliFjrmlaeftirlitsinsoglgbrrayfir m valdaheimarkiverWbrfafyrirtkisins. `8  y AukframangreindsYarfeftirfarandiskilyrWumaWverafullngt: + "A0J"  A0J y2%  1  .3  Ԉ0    FyrirtkiWskalveraundireftirlitiheimarkisnuoguppfyllakrfursemYargildaum  reksturinn.FyrirtkiWskalverameWsambrilegarstarfsheimildirogverWbrfafyrirtki  innanEES.FyrirhuguWYj;nustahrlandiskalrmastinnanstarfsheimildaYess.A0J=݌d    Ќ  "A0J"  A0J4 y2%  2  .3  Ԉ0    LiggjaskalfyriraWlgbrtyfirvaldheimarkigeriekkiathugasemdviWstofnuntibs W/! hrlandi.EfflagiWerundireftirlitifleirieneinslgbrsyfirvaldsskalyfirlUsing "" komafrYeimllum.A0J4a݌#   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    EftirlitiWheimarkiYessskaltakaviWeiganditillittiltilmlafjrmlaaWgerWah;psins  $ tengslumviWbarttugegnpeningaYvttiogfjrmgnunhryWjuverka.A0J@݌![%   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    BtibiWskalhafafjrmunitilskilyrWislausarrWstfunarbankareikningihrlendissem N"&& nemaa.m.k.stofnframlagiverWbrfafyrirtkjaskv.2.,3.og4.mgr.14.gr.alaganr. #' 161/2002,umfjrmlafyrirtki.A0J݌#(   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    XeiraWilar,einneWafleiri,semberabyrgWstj;rnuntibsinsskulualliruppfyllaskil $ ) yrWi1.mgr.10.gr.SmukrfurskulugerWartillykilstarfsmannatibsinsskilningi z%R!* lagaumfjrmlafyrirtki.A0J҇݌E&"+   Ќ  "A0J"  A0J y2%  6  .3  Ԉ0    Heimarkifyrirtkisinsskalha&  faundirritaWsamningviWslenskstj;rnvld,semferaW '", lluleytiaWstWlumskv.26.''Igr.skattasamningsfyrirmyndarEfnahagsogframfara '#- stofnunarinnarumtekjurogfjrmagnogtryggirskilvirkupplUsingaskiptiumskattaml, ( Y.m.t.hverskonarmarghliWasamningaumskattaml,efviW.A0J݌   Ќ  "A0J"  A0J( y2%  7  .3  Ԉ0    FyrirtkiWskaltil&  heyrab;takerfifyrirfjrfestasemersambrilegtviWb;takerfisam  kvmttilskipunE'،vr;puYingsinsogrWsins97/9/EBumb;takerfifyrirfjrfesta.A0J(U݌a   Ќ  "A0J"  A0J y2%  8  .3  Ԉ0    BtibiWskaluppfyllaskyldurskv.21.!30.gr.,32.!41.gr.,44.!46.gr.og48.gr.,1.og T, 2.mgr.49.gr.,50.gr.og55.!57.gr.lagannaog3.!26.gr.MiFIR.A0J%݌   Ќ  "A0J"  A0J y2%  9  .3  Ԉ0    BtibiWskaluppfyllakvWilagaumaWgerWirgegnpeningaYvttiogfjrmgnun  hryWjuverka.A0Jˏ݌    Ќ  "A0J "  A0J y2%  10  .3  Ԉ0    BtibiWskaluppfyllasambrilegarkrfurtilupplUsingakerfaogtvistunaroggerWar  X erutilfyrirtkjasemveitasambrilegaYj;nustuhrlandi.Btvistunmekkitorvelda K #  eftirlitmeWtibinu.A0J-݌     Ќ   y FjrmlaeftirlitinuerheimiltaWsetjannarireglurumreglubundingagnaogupplUsinga    skilsamkvmtYessarigrein.   P d O u O   O O   O O   O B   O B   B B   B O   B X    P  Pݔ݌̌ d X   O   O O   O O   O O   Ou  Ouuuuuu  K|    K|I  70.gr.K|Ip݌ }  Ќ   J    Jۖ  UpplUsingaskylda.Jۖ݌ pH  Ќ    y TilaWFjrmlaeftirlitiWgetiveittflagiheimildtilaWstarfrkjatibskv.68.gr.skallta ;  eftirfarandiupplUsingart:   / / 4ABCD(%00 4ABCD"A0J"  A0J y2%  1  .3  Ԉ0    AllarviWeigandiupplUsingarumfyrirtkiW,m.a.heiti,rekstrarform,skrWaskrifstofu  heimarki,aWilastj;rnoghluthafaYess.UpplUsingarskulufylgjaumhvortviW t komandilgbrtyfirvaldhafiframkvmtmatYeimsemfarameWvirkaeignarhluti g? flaginu.A0J ݌2    Ќ  "A0J"  A0J8 y2%  2  .3  Ԉ0    rsreikningaflagsinssWustuYriggjarasamtskipuritiYessogupplUsingumum  stj;rnarhtti.A0J8e݌   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    Rekstrartluntibs,upplUsingarumhvaWafjrfestingarogviWb;tarYj;nustustendur k tilaWveita,starfsskipulagoginnraskipulagtibsins,m.a.hvernigstarfseminniverWur ^6 sinnt,upplUsingarumhvaWaverkefnumflagiWaWildarrkisinnirfyrirtibiWogum ) fyrirhugaWatvistun.A0Jɜ݌   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    AWrarupplUsingarsemFjrmlaeftirlitiWtelurnauWsynlegar.A0J,݌   Ќ   4ABCD(%0 04ABCDr t(0 0 4ABCD y EfbreytingarverWaframangreindumupplUsingum,skilyrWumskv.69.gr.eWastarfsemi b tibsskaltilkynnaumYrfyrirframtilFjrmlaeftirlitsins. U- K|    K|   71.gr.K| 0݌   Ќ   J    J  Afturkllunheimildar.JĢ݌ ! Ќ    y FjrmlaeftirlitinuerheimiltaWafturkallaheimildtilstarfrkslutibsskv.68.gr.: Y"  4ABCD(%0 0 t/ /"A0J"  A0Jr y2%  1  .3  Ԉ0    AfsalifyrirtkiWheimildsinnitilstofnunartibs.A0Jr݌L $#   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    HafifyrirtkiWfengiWheimildinagrundvellirangraupplUsingaeWaannan;eWlilegan !$ htt.A0J݌!%   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    UppfyllitibiWekkilengurskilyrWisemlgutilgrundvallarveitinguheimildarinnar.A0J݌"&   Ќ  "A0J"  A0J" y2%  4  .3  Ԉ0    NUtifyrirtkiWekkiheimildinainnant;lfmnaWafrYvaWhnvarveitteWahttiaW x#P' veitafjrfestingarYj;nustueWasinnafjrfestingarstarfsemimeiraensexmnuWisam C$ ( fellt.A0J"O݌% )   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    Brj;titibiWaWWruleytigr;flegaeWatrekaWgegnlgumhrlandisemumstarf %!* seminagildaeWareglum,samYykktumeWareglugerWumsettumsamkvmtYeim.A0J.݌&|"+     "A0J"  A0J y2%  6  .3  Ԉ0    Brj;titibiWgegnkvWumannarralagasemvarWaWgeturafturkllunstarfsleyfis.A0J݌o'G#,   Ќ  "A0J"  A0J y2%  7  .3  Ԉ0    Sstarf&   semitibsinsYannighttaWaWupplUsingagjferekkingilegatrausteWaeftirlit ( meWsta'(rfseminnieWaYj;nustunniertorveldaW.A0J,݌   Ќ   4ABCD(%004ABCD y Wurentilafturkllunarkemurskv.1&  .mgr.skalfyrirtkinuveitturhfilegurfresturtil  rb;tasunntaWkomarb;tumviWaWm'zatiFjrmlaeftirlitsins. a K|    K|H  72.gr.K|Ho݌  Ќ   J    Jڰ  StarfsemiinnlendraverWbrfafyrirtkjautanaWildarrkja.Jڰ݌  Ќ    y VerWbrfafyrirtkisemtlarsraWveitafjrfestingarYj;nustueWastundafjrfestingar   starfsemiutanaWildarrkjaskaltilkynnaFjrmlaeftirlitinuumYaWfyrirframogskal  X tilkynningunnikomaframlUsingfyrirhugaWristarfsemieWaYj;nustuogaWrarupplUsingar K #  semFjrmlaeftirlitiWtelurnauWsynlegar.     y FjrmlaeftirlitiWgeturlagtbannviWstarfsemieWaYj;nustuskv.1.mgr.hafistofnunin    rttmtastWutilaWtlaaWlgbundinupplUsingagjfverWiekkingilegatrausteWaeftirlit   meWstarfseminnieWaYj;nustunniverWitorveldaW.FjrmlaeftirlitiWskaltilkynnafyrirtkinu wO  umkvrWunsnasvoflj;ttsemauWiWer. B  K|    K|Y  73.gr.K|Y݌   Ќ   J    J  KaupinnlendraverWbrfafyrirtkjahlutumfjrmlafyrirtkiutanaWildarrkja.J݌ {  Ќ    y VerWbrfafyrirtkisemtlarsraWkaupaeWafarameWvirkaneignarhluterlendufjr nF mlafyrirtkimeWstaWfesturkisemekkieraWildarrkiskaltilkynnaYaWFjrmlaeftirlitinu 9 fyrirfram.FjrmlaeftirlitiWgeturlagtbannviWslkuefYaWhefurrttmtastWutilaWtla  aWlgbundinupplUsingagjfverWiekkingilegatrausteWaeftirlitmeWstarfseminnieWa  Yj;nustunniverWitorveldaW.FjrmlaeftirlitiWskaltilkynnafyrirtkinuumkvrWunsna r svoflj;ttsemauWiWer. e= O|    O|  3.XTTURO|ƹ݌  Ќ   N     N9  SkipulegirmarkaWir.N9c݌  Ќ    K|    K|  74.gr.K|݌ m Ќ   J    Js  Starfsleyfi.Js݌ `8 Ќ    y StarfrkslaskipulegsmarkaWarereinungisheimilrekstraraWilamarkaWarsemstarfarsem + hlutaflagoghlotiWhefurstarfsleyfiFjrmlaeftirlitsins.   y FjrmlaeftirlitiWskalveitaaWila,semumYaWskir,starfsleyfisemrekstraraWilimarkaWar  aWeftirfarandiskilyrWumuppfylltum: d  "A0J"  A0J y2%  1  .3  Ԉ0    AWhlutafskv.77.gr.hafiveriWaWfullugreitt.A0J݌W/!   Ќ  "A0J"  A0JϾ y2%  2  .3  Ԉ0    AWYeirsemeigaeWakomatilmeWaWeigavirkaneignarhlutflaginusuhfirtilaW "" farameWeignarhlutinnmeWtillititilheilbrigWsogtraustsrekstrarskipulegsmarkaWar.A0JϾ݌#   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    AWkvWi79.gr.umstj;rnogframkvmdastj;rasuuppfylltogekkishlutlgtsUnt  $ framaWstj;rneWaframkvmdastj;rikunniaW;gnaskilvirkri,traustriogvarfrinni ![% stj;rnunskipulegamarkaWarinsaWteknutillititilheilleikamarkaWarins.A0J݌N"&&   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    AWnnurskilyrWiYessakaflasuuppfyllt.A0J݌#'   Ќ   4ABCD(%004ABCD y ViWmatstarfsleyfisums;knskalFjrmlaeftirlitiWltasvoaWframkvmdastj;rieWa #( stj;rnarmaWurstarfandirekstraraWilamarkaWaruppfylliskilyrWi1.mgr.79.gr. $ )  y RekstraraWilimarkaWarberbyrgWYvaWstarfsleyfisskilyrWiskv.2.mgr.suvallt z%R!* uppfylltogskaltilkynnaFjrmlaeftirlitinu,fyrirframefviW,umallarbreytingarWur E&"+  veittumupplUsingumtengslumviWstarfsleyfi. '",  y Hafihluthafafundiver&   iWsamYykktarbreytingarsamYykktumrekstraraWilamarkaWar ( skulubreyttarsamYykktirs'(endarFjrmlaeftirlitinuinnantudagafrhluthafafundisamt  greinargerWumYrbreytingarsemgerWarhafaveriW.RekstraraWilamarkaWarereinumheim  iltaWnotafirmasnueWatilnnariskUringarstarfsemisinniorWinkauphllogverWbrfa a markaWur,einsreWasamtengdWrumorWum.ShttaaWvillstverWinfnumerlends T, oginnlendsrekstraraWilamarka&  WarsemstarfahrlandigeturFjrmlaeftirlitiWkrafistYess  aWfyrirtkiverWiauWkenntsr'kstaklega.   y FjrmlaeftirlitiWveitirrekstraraWilamarkaWarheimild,aWuppfylltumskilyrWumI.kafla   2.Yttar,tilaWrekamarkaWstorgfjrmlagerninga.  X   K|    K|  75.gr.K|B݌    Ќ   J    J  Ums;knumstarfsleyfi.J݌    Ќ      y Ums;knumstarfsleyfitilrekstrarskipulegsmarkaWarskalveraskriflegogskuluYar   komaframngarupplUsingartilaWmatverWilagthvortskilyrWi74.gr.umveitingu wO  starfsleyfissuuppfyllt.Ums;knskulufylgja: B  "A0J"  A0J y2%  1  .3  Ԉ0    SamYykktirflags.A0J݌     Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    UpplUsingarumstarfsskipulagYarsemm.a.komaframupplUsingarumhvernig   fyrirhugaWristarfsemiverWursinntogreglurumviWskiptaogupplUsingakerfisemnota {  skalstarfseminni.A0J݌nF   Ќ  "A0J"  A0Jj y2%  3  .3  Ԉ0    UpplUsingaruminnraskipulagfyrirtkisins,Y.m.t.eftirlitsogstarfsreglur.A0Jj݌9   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    RekstrartlunYarsemm.a.kemurframfyrirhugaWurvxturoguppbyggingeiginfjr.A0J݌   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    UpplUsingarumstofnenduroghluthafa.A0J݌   Ќ  "A0J"  A0J y2%  6  .3  Ԉ0    UpplUsingarumstj;rnarmenn,framkvmdastj;raogaWrastj;rnendur.A0J݌r   Ќ  "A0J"  A0J  y2%  7  .3  Ԉ0    StaWfestingendurskoWandainnborgunhlutafjreWastofnfjr.A0J 6݌e=   Ќ  "A0J"  A0J. y2%  8  .3  Ԉ0    UpplUsingarumnintengslfyrirtkisinsviWeinstaklingaeWalgaWila.A0J.[݌0   Ќ  "A0J"  A0J_ y2%  9  .3  Ԉ0    UpplUsingarumYauskilyrWisemgildaumaWildaWmarkaWinumogtlunumvntan  legamarkaWsaWilaogYrtegundirfjrmlagerningasemtlaWeraWteknarverWitil  viWskipta.A0J_݌i   Ќ   4ABCD(%00 4ABCD y SurekstraraWilimarkaWarogskipulegimarkaWurinnmismunandilgaWilarskaltakamiW \4 afYvupplUsingumsemfylgjastarfsleyfisums;kn. '  y FjrmlaeftirlitinuerheimiltaW;skaeftirfrekariupplUsingumenskv.1.mgr.,sYaW  nauWsynlegtviWmatYvhvortskilyrWi74.gr.umveitingustarfsleyfissuuppfyllt.   y kvrWunFjrmlaeftirlitsinsumstarfsleyfiskaltilkynnaumskjandaskriflegasvoflj;tt `  semunnterogeigisWarenYremurmnuWumeftiraWfullngjandiums;knbarstYv.Synjun S+! Fjrmlaeftirlitsums;knskalrkstudd. "  y FjrmlaeftirlitiWskalbirtatilkynningarumstarfsleyfiskipulegramarkaWaLgbirtinga # blaWi.FjrmlaeftirlitiWskalsendaESMAogeftirlitsstj;rnvldumannarrarkjainnanEES  $ listayfirskipulegamarkaWisemfengiWhafastarfsleyfihrlandi.SendaskaluppfrWan !W% listaefbreytingarverWahonum. J""& K|    K|  76&  .gr.K|݌ #( Ќ   J    J*  Afturkllunstarfsleyfis.J*T݌ $ ) Ќ    y FjrmlaeftirlitinuerheimiltaWafturkallastarfsleyfitilaWrekaskipuleganmarkaW,heild v%N!* eWaaWhluta: A&"+ "A0J"  A0J y2%  1  .3  Ԉ0    '#:skifyrirtkiWsjlfteftirYv.A0J݌ '",   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    Hafifyrir&  tkiWfengiWstarfsleyfiWgrundvellirangraupplUsingaeWaannan;eWlilegan '#- htt''C.A0J݌(z$.   Ќ  "A0J"  A0J$ y2%  3  .3  Ԉ0    FullngifyrirtkiWekkiskilyrWumYessaYttar.A0J$Q݌(   Ќ  "A0J"  A0J= y2%  4  .3  Ԉ0    NUtifyrirtkiWekkista&  rfsleyfiWinnant;lfmnaWafrYvaWYaWvarveitteWahttiYaW  aWstarfrkjaskipulega'nmarkaWmeiraensexmnuWisamfellt.A0J=j݌   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    Brj;tifyrirtkiWaWWruleytigr;fleg&  aeWatrekaWgegnlgumYessumeWareglugerWum a skv.3.gr.,reglumeWareglugerWum'semsettarerumeWstoWlgunum.A0JA݌T,   Ќ  "A0J"  A0J y2%  6  .3  Ԉ0    Brj;tifyrirtkiWgegnkvWumannarralagasemvarWaWgeturafturkllunstarfsleyfis.A0J݌   Ќ   4ABCD(%004ABCD y Afturkllunstarfsleyfisskaltilkynntstj;rnrekstraraWilamarkaWarogrkstuddskriflega.  BirtaskaltilkynninguumafturkllunLgbirtingablaWiogauglUsahanafjlmiWlum.    y FjrmlaeftirlitiWskaltilkynnaESMAumafturkllunstarfsleyfis.  X K|    K|  77.gr.K|5݌    Ќ   J    J  Hlutaf.J݌    Ќ    y InnborgaWhlutafskipulegsmarkaWarskalnemaaWlgmarkijafnvirWi730.000evramiWaW   viWopinbertviWmiWunargengieinsogYaWerskrWhverjusinni. wO   y FjrmlaeftirlitiWgeturYrttfyrirkvWi1.mgr.kveWiWhrralgmarkshlutafskipulegs B  markaWarmeWtillititilumfangsrekstrarinsoghttuYttasemhonumfylgjaogmeWhliWsj;n    afkrfum78.gr.    y B;kfrteigiWfskipulegsmarkaWarmhverjumtmaekkinemalgrifjrhWen {  kveWiWerum1.mgr.eWakveWiWsamrmiviW2.mgr. nF   K|    K|M  7&  8.gr.K|Mt݌  Ќ   J    J  Skipulagskrfur.J݌  Ќ      y SkipulegurmarkaWurskal: r "A0J"  A0J y2%  1  .3  Ԉ0    HafatilstaWarfyrirkomulagtilaWgreinaskUrtogtakastviWhugsanlegar;hagstWar e= afleiWingarhagsmunarekstrafyrirrek'sturskipulegamarkaWarinseWaaWilaogYtttak 0 endur,semkomiWgetauppmilliskipulegamarkaWarins,eigendahanseWarekstraraWila  annarsvegarogtraustrarvirknimarkaWarinshinsvegar.XettasrlagiviWYegarslkir  hagsmunarekstrargtuhaftneikvWhrifframkvmdverkefnasemFjrmla i eftirlitiWhefurfaliWskipulegamarkaWinumaWsinna.A0J݌\4   Ќ  "A0J"  A0JY y2%  2  .3  Ԉ0    VerangilegavelstakkbinntilaWstUrahttumsemaWhonumsna,komaviW ' eigandirWstfunumogkerfumtilaWgreinaallarverulegarhtturfyrirreksturhans  ogkomaskilvirkumrWstfunumtilaWdragarYeim.A0JY݌   Ќ  "A0J"  A0JZ y2%  3  .3  Ԉ0    Tryggjarugganreksturtknilegrakerfa,Y.m.t.aWkomaskilvirkriviWbnaWartlun `  tilaWtakastviWhtturvegnakerfisraskana.A0JZ݌S+!   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    Hafagagnsjarog;hlutdrgarreglurogferlasemtryggjaaWviWskiptimarkaWinum " getifariWframheiWarleganogsanngjarnanhttogkomahlutlgumviWmiWumum # skilvirkaframkvmdfyrirmla.A0J݌ $   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    GerarWstafanir&  svoaWuppgjrviWskiptamarkaWinumgetifariWframtmanlegaog !W% skilvirkt'!u.A0J݌J""&   Ќ  "A0J"  A0JF y2%  6  .3  Ԉ0    BavalltyfirngilegufjrmagnitilaWsinnahlutverkisnuaWteknutillititileWlisog #' umfangsviWskiptamarkaWinumsemoghttusemtengistYeim.A0JFs݌#(   Ќ   4ABCD(%004ABCD y RekstraraWilummarkaWaer;heimiltaWframkvmafyrirmliviWskiptavinameWYvaW $ ) nUtaeiginfjrmagneWatakaYttjfnuWumeiginviWskiptumskipulegumbrfamarkaWisem v%N!* Yeirsjlfirreka. A&"+    '", K|    K|  79.& ,  gr.K|݌ ( Ќ   J    Jb  Stj;rnogframkvmdastj;rirekstraraWilamarkaWar.Jb݌  Ќ    y Stj;rnarmennogframkvmdastj;rirekstraraWilamarkaWaskuluverafjrhagslegasjlf  stWir,veralgrWa,hafagottorWsporogba',(ԀyfirngilegriYekkingu,frniogreynslutil a aWgetagegntstWusinnitilhlUWileganhtt.HorftskaltilYessaWsameiginlegreynsla T, stj;rnarsngilegavWtk.   y Stj;rnarmennogframkvmdastj;rimegaekkisWustufimmrumhafaveriWrskurWaWir  gjaldYrota.XeirmegaekkitengslumviWatvinnureksturhafahlotiWd;msWustuturum   fyrirrefsiverWanverknaWsamkvmtalmennumhegningarlgum,samkeppnislgum,lgum  X umhlutaflg,lgumumeinkahlutaflg,lgumumb;khald,lgumumrsreikninga,lgum K #  umgjaldYrotaskiptio.fl.,lgumumstaWgreiWsluopinberragjaldaoglgumumgjaldeyris    ml,svoogsrlgumsemgildaumaWilasemltaopinberueftirlitimeWfjrmlastarfsemi.     y Samsetningstj;rnarrekstraraWilamarkaWarskalveraYannigaWstj;rninbisameiginlega   yfirfullngjandiYekkingu,hfniogreynslutilaWskiljaYstarfsemisemviWkomandi wO  rekstraraWilimarkaWarstundar,Y.m.t.helstuhttuYttihennar. B   y RekstraraWilimarkaWarskalsetjasrstefnuumvalstj;rnarmnnumYeimtilgangiaW    tryggjangilegafjlbreytnistj;rninni.    y RekstraraWilamarkaWarberaWverjafullngjandifjrmunumtilaWkynnastarfsemi {  rekstraraWilamarkaWarfyrirstj;rnarmanniogtryggjaaWhannhlj;tiviWeigandiYjlfuntil nF stj;rnarsetunnar. 9  y RekstraraWilimar& a kaWarskaltilkynnaFjrmlaeftirlitinuumskipanogsWaribreytingar  stj;rnogframkvmdastj;raogskulutilkynningunnifylgjafullngjandiupplUsingartilaW  hgtsaWmetahvo'aLrtskilyrWumYessarargreinarog81.gr.sfullngt. r  y SeWlabanki0slandsseturnnarireglurumhfistj;rnarmannaogframkvmdastj;ra,Yar e= meWalumhvaWfelistfullngjandiYekkinguogreynslu,g;WuorWsporiogfjrhagslegu 0 sjlfstWi,ogumhvernigstaWiWskuliaWhfismati.  K|    K|   80.gr.K| 0 ݌ i Ќ   J    J   Strfstj;rnarrekstraraWilamarkaWar.J  ݌ \4 Ќ    y Stj;rnarmaWurogframkvmdastj;riskulustarfaafheiWarleika,heilindumogfagmennsku ' ogverasjlfstWirhugsuntilaWgetaskilvirktmetiW,gagnrUntoghafteftirlitmeWkvarW  anatkuframkvmdastj;raogannarrastj;rnendasemheyrabeintundirframkvmdastj;ra.   y Stj;rnrekstraraWilamarkaWarskalskilgreinaoghafaeftirlitmeWinnleiWingustj;rnar `  httumsemtryggjaskilvirkaogvarfrnastj;rnunflagsins,Y.m.t.aWskilnaWstarfaogaW S+! komaYannigvegfyrirhagsmunarekstraaWYaWstuWliaWheilleikamarkaWarins. "  y Stj;rnskalhafaeftirlitmeWogmetareglulegaskilvirknistj;rnarhttaoginnraskipulags # oggeraviWeigandirWstafanirtilaWtakahverskonarannmrkum.  $  y Stj;rnarmennskuluhafafullngjandiaWgangaWnauWsynlegumupplUsingumogggnum !W% tilaWsinnaeftirlitimeWkvarWanatkuframkvmdastj;raogannarrastj;rnendasemheyra J""& beintundirframkvmdastj;ra. #' K|    K|x  81.gr.K|x݌ $ ) Ќ   J    J   Takmarkanirnnurstrfstj;rnarogframkvmdastj;rarekstraraWilamarkaWar.J 4݌ v%N!* Ќ    y Stj;rnarmennskuluverjafullngjanditmastrfsnYgustarfsemirekstraraWilamark A&"+ aWar.ViWmatYvhvaWstj;rnarmennmegaeigastimrgumstj;rnumsamhliWaYvaW  '", sitjastj;r&  nrekstraraWilamarkaWarskalhafahliWsj;nafaWstWumhverjutilvikifyrirsig '#- aukeWliso''gumfangsstarfsemirekstraraWilamarkaWarinsogYvhversufl;kinhner. (z$.  y Stj;rnarmanniogframkvmdastj;rarekstraraWilamarkaWar,semermikilvgurhvaW ( varWarstrW,innraskipulag,eWli,umfangogflkjustigstarfseminnar,er;heimiltaWtaka  aWsrstrfstj;rnareiningumannarra&  ԀflagasamhliWasetustj;rnYessnemaheildarfjldi  flaganna,aWmeWtldumrekstraraWila'PԀmarkaWar,sinnaneftirfarandimarka: a "A0J"  A0J1 y2%  1  .3  Ԉ0    fjgurflgefeingnguerumaWrWastj;rnarsetu,eWaA0J1^݌T,   Ќ  "A0J"  A0JR y2%  2  .3  Ԉ0    tvflgYarsemviWkomandisinnirstj;rnarsetuogeittYarsemhanngegnirstarfi  framkvmdastj;ra.A0JR݌   Ќ   4ABCD(%004ABCD y ViWafmrkunfjldaflagaskv.2.mgr.skalteljall:   "A0J"  A0J y2%  1  .3  Ԉ0    stistj;rnumflagasemeruhlutiafsamstWusemsetustj;rneinsflags,A0J݌ X   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    stistj;rnumflagasemrekstraraWilimarkaWarfermeWvirkaneignarhlutsemsetu K #  stj;rneinsflags,A0J݌     Ќ  "A0J"  A0J6 y2%  3  .3  Ԉ0    strfsemframkvmdastj;rihjflgumsemeruhlutiafsmusamstWusemstarf    framkvmdastj;raeinuflagi,A0J6c݌    Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    strfsemframkvmdastj;rihjflgumsemrekstraraWilimarkaWarfermeWvirkan wO  eignarhlutsemstarfframkvmdastj;raeinuflagi.A0J݌B    Ќ   4ABCD(%004ABCD y Takmarkanirskv.2.mgr.takahvorkitilstarfastj;rnareiningumflagasemeruekki    rekinatvinnuskyniaWmeginstefnutilntileinstaklingssemsetturerstarfframkvmda   stj;raeWastj;rnrekstraraWilamarkaWarfyrirhndrkisinsgrundvellilagavegnasrstakra {  aWstWnastarfsemiumrddsrekstraraWilamarkaWar. nF K|      K|r"   y Fjrmlaeftirlitinuerhei&  milt,aWteknutillititilumfangsogeWlisYeirrastarfasemfram 9 kvmdastj;rieWastj;rnarm'9"aWurgegnireWavegnasrstakraaWstWna,aWveitaundanYgu  frtakmrkunumskv.2.mgr.ogheimilasetustj;rneinsflagstilviWb;tar.Fjrmlaeftir  litiWskalreglulegaupplUsaESMAumslkarundanYgur.K|r""݌ r Ќ   K|    K|$  K|$%݌̌   K|    K|j%  82.gr.K|j%%݌ 0 Ќ   J    J%  KrfurvegnavirkraeignarhlutarekstraraWilamarkaWar.J%&&݌  Ќ    y AWilisemhyggstfarameWvirkaneignarhlutrekstraraWilaskipulegsmarkaWarskalleita  samYykkisFjrmlaeftirlitsins.UmferliWferskv.11.!18.gr. i  y FjrmlaeftirlitiWskalsynjaaWilaumheimildtilaWfarameWrWandihlutrekstraraWila \4 skipulegsmarkaWarefYaWteluraWeignarhaldiW;gnitraustriogvarfrinnistj;rnunskipulegs ' markaWar.   y RekstraraWilimarkaWarskalsendaFjrmlaeftirlitinuupplUsingarumeignarhaldrekstrar  aWilanumogbreytingarYv.RekstraraWiliskaljafnframtbirtaupplUsingarnarvefsnum. `  K|    K|)  8& , 3.gr.K|)*݌ " Ќ   J    J*  lagsYolkerfaogsjlfvirkstWvunviWskipta.J**݌ # Ќ    y SkipulegurmarkaWurskalbayfirskilvirkukerfi,verkferlumogfyrirkomulagitilaW  $ tryggjaaWviWskiptakerfihanssulagsYol',1*in,biyfirngilegrigetutilaWrWaviWlags !W% toppamagnitilboWaogskilaboWa,tryggihnkralausviWskiptiYegarmikiWlagermarkaWi J""& ogsurkilegapr;fuWtilaWbyrgjastaWYauuppfylliYessiskilyrWi.SkipulegurmarkaWur #' skalgerarWstafanirtilaWtryggjasamfelldastarfsemiogsamfelluYj;nustuefbilunverWur #( viWskiptakerfumhans. $ )  y SkipulegurmarkaWurskalhafaskilvirkkerfi,verklagogfyrirkomulagtilaWhafnatil v%N!* boWumsemfaraumframfyrirframkveWiWmagnogverWmrkeWaeruauglj;slegarng. A&"+  y SkipulegurmarkaWurskalverafrumaWstWvatmabundiWeWatakmarkaviWskiptiYegar  '", verWsveiflurverWafjrmlagerningi,stuttutmabili,YeimmarkaWieWatengdummarkaWi '#- oggetaundantekningartilvikumfelltniWur,breytteWaleiWrttviWskipti.SkipulegurmarkaW (z$. urskaltryggjaaWbreyturnarsemnotaWarerutilaWstWvaviWskiptisustilltarYannigaWYr ( takitillittilseljanleikamismunandiflokkaogundirflokkaeigna,eWlismarkaWslkansinsog  tegundanotendaogaWYrngitilaWkomastmegihjverulegrirskunviWskiptum.   y SkipulegurmarkaWurskalsendaFjrmlaeftirlitinuskUrsluumbreytursemerunotaWar a tilaWstWvaviWskiptiogumhverjarYrbreytingarsemgerWareruYeimsamkvmanog T, samanburWarhfanhtt.FjrmlaeftirlitiWskalframsendaESMAskUrsluna.Skipulegur  markaWur,semermikilvgurhvaWvarWarseljanleikafjrmlagernings,skalhafayfiraWrWa  nauWsynlegumkerfumogverkferlumtilaWtryggjaaWFjrmlaeftirlitiWfitilkynninguum   stWvunviWskiptasvoaWYaWgetitekiWkvarWanirumhvortstWastilaWstWvaviWskipti  X YarsemfjrmlagerningurinnerviWskiptumYartilviWskiptihefjastaWnUjuupprunalega K #  markaWinum.     y SeWlabanki0slandsseturreglurumframkvmdgreinarinnar.    K|    K|46  84.gr.K|46[6݌ wO  Ќ   J    J6  ViWskiptavakt.J66݌ B  Ќ    y SkipulegurmarkaWurskalgeraskriflegasamningaviWllverWbrfafyrirtkisemstunda    viWskiptavaktmarkaWinumog,efYrfermeWhliWsj;nafeWliogumfangiviWskipta   markaWinum,tluntilaWtryggjangileganfjldaverWbrfafyrirtkjameWslkasamninga {  semfelasrskyldutilaWsetjainnfsttilboWsamkeppnishfuverWitilaWtryggjaseljan nF leikareglulegumogfyrirsjanlegumgrundvelli. 9  y 0samningiskv.1.mgr.skalaWlgmarkitilgreina:  "A0J"  A0J : y2%  1  .3  Ԉ0    SkyldurverWbrfafyrirtkistilaWstuWlaaWseljanleikamarkaWinumog,YegarviW,  aWrarskyldursemleiWirafYtttkutlunskv.1.mgr.A0J :6:݌r   Ќ  "A0J"  A0J; y2%  2  .3  Ԉ0    Hverskonarhvata,svosemafslttiformiendurgreiWslueWaannaWsemskipulegur e= markaWurbUWurverWbrfafyrirtkitilaWstuWlaaWseljanleikamarkaWireglulegum 0 ogfyrirsjanlegumgrundvelliognnurrttindi,efviW,semverWbrfafyrirtkiWhlUtur  afYtttkutlunskv.1.mgr.A0J;;݌   Ќ   4ABCD(%004ABCD y SkipulegurmarkaWurskalhafaeftirlitmeWogsjtilYessaWverWbrfafyrirtkiuppfylli i skyldurslkrasamningaogltaFjrmlaeftirlitinutupplUsingarumefniYeirraogallar \4 frekarinauWsynlegarupplUsingartilaWYaWgetifullvissaWsigumaWskipulegimarkaWurinn ' uppfylliskyldursamkvmtYessarigrein.   y SeWlabanki0slandsseturreglurumframkvmdgreinarinnar.  K|    K|@  85.gr.K|@@݌ S+! Ќ   J    JTA  AlgrmsviWskipti.JTA~A݌ " Ќ    y SkipulegurmarkaWurskalhafaskilvirkkerfi,verkferlaogfyrirkomulagsemm.a.skyldar # aWilaogYtttakendurtilaWframkvmafullngjandipr;faniralgrmiogbj;Waupppr;f  $ unarumhverfi.XessuertlaWaWtryggjaaWalgrmsviWskiptakerfigetiekkiskapaWeWastuWlaW !W% aWtruflunumaWstWumtilviWskiptaoggeraskipulegummarkaWikleiftaWbregWastviW J""& slkumtruflunumafvldumalgrmsviWskiptakerfa.KerfiWskalm.a.getatakmarkaWhlutfall #' ;framkvmdratilboWaafviWskiptumsemaWilieWaYtttakandigetursettinnkerfiW,hgt #( flWitilboWaefhttaerYvaWkerfiYessnlgistgetumrkogtakmarkaWogframfylgt $ ) lgmarksverWskrefisemheimilteraWframkvmamarkaWi. v%N!*  y SkipulegurmarkaWurskalgetagreinttilboW,tfrmerkingumaWilaeWaYtttakenda A&"+  Yeim,semupprunnineruralgrmi,hvaWaalgrmnotaWerviWmynduntilboWsinsogYann  '", aWil& a  asemstendurfyrirYv.XessarupplUsingarskalsendatilFjrmlaeftirlitsins,;skiYaW ( eftirYeim.   y S'a(FeWlabanki0slandsseturnnarireglurumalgrmsviWskipti,Y.m.t.umpr;fanir.  K|    K|DH  86.gr.K|DHkH݌ T, Ќ   J    JH  BeinnrafrnnaWgangur.JHI݌  Ќ    y SkipulegurmarkaWursemheimilarbeinanrafrnanaWgangskalrWayfirskilvirkum  kerfum,verkferlumogfyrirkomulagitilaWtryggjaaWeinungisverWbrfafyrirtkioglna   stofnanirgetiboWiWuppslkaYj;nustuogaWviWeigandiviWmiWgildiumhfiYeirraaWila  X semveitturerslkuraWgangur.AWilarogYtttakendurskuluberabyrgWtilboWumsemsett K #  eruinnogviWskiptumsemkomastgegnumslkanaWgang.     y SkipulegurmarkaWurskalhafaviWeigandihttustUringuogviWmiWunarmrkvegnaviW    skiptasemkomastmeWbeinumrafrnumaWgangi.JafnframtskalskipulegurmarkaWurgeta   greinthvaWatilboWogviWskiptifraWilaeWaYtttakandaerugerWeWafaraframgegnum wO  slkanaWgangoghafamguleikaaWstWvaslktilboWogviWskipti. B   y SkipulegurmarkaWurskalhafatilstaWarfyrirkomulagtilaWkomavegfyrir,tmabundiW    eWavaranlega,aWsettsuinntilboWogkomiWviWskiptumgegnumbeinanrafrnanaW   gangeffariWergegnreglumeWaviWmiWumsemsetterugrundvelliYessakvWis. {   y SeWlabanki0slandsseturreglurumframkvmdkvWisins. nF K|    K|O  87.gr.K|OO݌  Ќ   J    JnverWiYj;nustu.   y ViWurkenndbirtingarYj;nustaskalhafayfiraWrWakerfumsemgetaskilvirkanhtt  greinthvortviWskiptaskUrslursufullngjandi,hvortupplUsingarvantieWahvorttilstaWar a suauglj;sarvillur.XskalhngetafariWframaWrangarskUrslursulagfrWarogendur T, sendar.   y NnarerkveWiWumskipulagskrfurtilviWurkenndrarbirtingarYj;nustu84.!89.gr.  reglugerWar(ESB)2017/565,Y.m.t.umskyldunatilaWgeraupplUsingaraWgengilegar,sbr.   2.tlul.1.mgr.3.gr.  X  y SeWlabanki0slandsseturnnarireglurumframkvmdgreinarinnar,Y.m.t.umformog K #  efnitilkynningaogskipulagskrfur.    K|    K|B  110& , .gr.K|BB݌   Ќ   J    JSC  SkipulagskrfurtilYj;nustufyrirsameinaWarviWskiptaupplUsingar.JSC}C݌ wO  Ќ    y Xj;nustafyrirsameinaWarviWskiptaupplUsingarskalhafaviWeigandistefnuogfyrirkomu B  lagtilaWsafnasamanupplUsingumsembirtas', Bkalskv.6.gr.og20.gr.MiFIR,samYttaYr    ;rofinnrafrnangagnastraumogbirtaeinsnlgtrauntmaogmgulegtereWlilegum   viWskiptakjrum. {   y 0upplUsingumskala.m.k.tilgreina: nF "A0J"  A0J6F y2%  1  .3  Ԉ0    auWkennifjrmlagernings,A0J6FcF݌9   Ќ  "A0J"  A0J0G y2%  2  .3  Ԉ0    umsamiWverWviWskiptum,A0J0G]G݌   Ќ  "A0J"  A0J0H y2%  3  .3  Ԉ0    umfangviWskipta,A0J0H]H݌   Ќ  "A0J"  A0J!I y2%  4  .3  Ԉ0    hvenrviWskiptif;rufram,A0J!INI݌r   Ќ  "A0J"  A0JJ y2%  5  .3  Ԉ0    hvenrtilkynntvarumviWskipti,A0JJLJ݌e=   Ќ  "A0J"  A0J K y2%  6  .3  Ԉ0    verWviWmiWviWskipta,A0J KMK݌0   Ќ  "A0J"  A0JL y2%  7  .3  Ԉ0    k;WaviWskiptavettvangsYarsemviWskiptif;ruframeWak;Wann?SI efviWskiptif;ru  framgegnuminnmiWlara,eWaWrumtilvikumk;Wann?OTC ,A0JLKL݌   Ќ  "A0J"  A0JM y2%  8  .3  Ԉ0    efviW,hvorttlvualgrmverWbrfafyrirtkist;kfjrfestingarkvrWunogframkvmdi i viWskipti,A0JM N݌\4   Ќ  "A0J"  A0J>O y2%  9  .3  Ԉ0    efviW,tilgreininguYvaWviWskiptihafiveriWhWsrstkumskilyrWum,ogA0J>OkO݌'   Ќ  "A0J "  A0JP y2%  10  .3  Ԉ0    efviW,hvaWaundanYgaskv.aeWabliW1.mgr.4.gr.MiFIRvarnUtt.A0JPP݌   Ќ   4ABCD(%00 4ABCD y UpplUsingarskuluveraaWgengilegarnendurgjalds15mntumeftiraWYj;nustafyrir  sameinaWarviWskiptaupplUsingarbirtirYr.HnskalskilvirkanogsamrmdanhttmiWla `  upplUsingumogtryggjaskj;tanaWgangaWYeimnmismununaraWgengilegusniWisem S+! nUtistmarkaWsaWilum. "  y Xj;nustafyrirsameinaWarviWskiptaupplUsingarskalhafaviWeigandistefnuogfyrirkomu # lagtilaWsafnasamanupplUsingumsembirtaskalskv.10.og21.gr.MiFIR,samYttaYr  $ ;rofinnrafrnangagnastraumogbirtaeinsnlgtrauntmaogmgulegtereWlilegum !W% viWskiptakjrum. J""&  y 0upplUsingumskala.m.k.tilgreina: #' "A0J"  A0JU y2%  1  .3  Ԉ0    auWkennieWaauWkennandieiginleikafjrmlagernings,A0JUV݌#(   Ќ  "A0J"  A0JV y2%  2  .3  Ԉ0    umsamiWverWviWskiptum,A0JV#W݌$ )   Ќ  "A0J"  A0JW y2%  3  .3  Ԉ0    umfangviWskipta,A0JW#X݌v%N!*   Ќ  "A0J"  A0JX y2%  4  .3  Ԉ0    hvenrviWskiptif;rufram,A0JXY݌A&"+   Ќ  "A0J"  A0JY y2%  5  .3  Ԉ0    hvenrtilkynntvarumviWskipti,A0JYZ݌ '",     "A0J"  A0JZ y2%  6  .3  Ԉ0    verWviWmiWviWskipta,A0JZ[݌'#-   Ќ  "A0J"  A0J[ y2%  7  .3  Ԉ0    k;WaviWskip&   tavettvangsYarsemviWskiptif;ruframeWak;Wann?SI efviWskiptif;ru ( framgegnum'(\ԀinnmiWlara,eWaWrumtilvikumk;Wann?OTC ,ogA0J[\݌   Ќ  "A0J"  A0J] y2%  8  .3  Ԉ0    tilgreininguumaWviWskiptinhafiveriWhWsrstkumskilyrWum,efviW.A0J]^݌   Ќ   4ABCD(%004ABCD y UpplUsingarskuluveraaWgengilegarnendurgjalds15mntumeftiraWYj;nustafyrir a sameinaWarviWskiptaupplUsingarbirtirYr.HnskalskilvirkanogsamrmdanhttmiWla T, upplUsingumogtryggjaskj;tanaWgangaWYeimnmismununar,almenntsamYykktum  sniWumsemerurekstrarsamhf,aWgengilegognUtastmarkaWsaWilum.   y Xj;nustafyrirsameinaWarviWskiptaupplUsingarskaltryggjaaWggnumhafiveriWsafnaW   samanfrllumviWskiptavettvngumogveitendumviWurkenndrarbirtingarYj;nustuogum  X fjrmlagerningasemtilgreindirerureglumsemSeWlabanki0slandsseturskv.11.mgr. K #   y Xj;nustafyrirsameinaWarviWskiptaupplUsingarskalhafafyrirkomulagsemtlaWeraW    komavegfyrirhagsmunarekstra.RekstraraWilimarkaWaogviWurkenndbirtingarYj;nusta,    semeinnigrekurkerfifyrirsameinaWarviWskiptaupplUsingar,skulufarameWallarupplUs   ingarnmismununaroghafatilstaWarskilvirktfyrirkomulagtilaWskiljaaWmismunandiviW wO  skiptastarfsemi. B   y Xj;nustafyrirsameinaWarviWskiptaupplUsingarskalhafaryggisferlatilaWtryggjaryggi    ogreiWanleikaaWferWaviWmiWlunupplUsinga,dragarhttuaWgangi;viWkomandiaWila   ogspillingugagna.Xj;nustafyrirsameinaWarviWskiptaupplUsingarskalhafayfiraWrWa {  ngumaWfngumogvarakerfitilaWkomavegfyriraWtruflunverWiYj;nustu. nF  y UmskylduYj;nustuumsameinaWarviWskiptaupplUsingartilaWgeraupplUsingaraWgengi 9 legarernnarkveWiWum84.!89.gr.reglugerWar(ESB)2017/565,sbr.2.tlul.1.mgr.  3.gr.   y SeWlabanki0slandsseturnnarireglurumframkvmdkvWisins,Y.m.t.umskipulags r krfur,hvaWafjrmlagerningaYj;nustufyrirsameinaWarviWskiptaupplUsingarberaWsafna e= ggnumumogformogefniupplUsinga. 0 K|    K|i  111.gr.K|ii݌  Ќ   J    J)j  SkipulagskrfurtilviWurkenndsskUrslugjafarkerfis.J)jSj݌ i Ќ    y ViWurkenntskUrslugjafarkerfiskalhafaviWeigandistefnuogfyrirkomulagtilaWsenda \4 upplUsingarskv.26.gr.MiFIReinsflj;ttogauWiWerogeigisWarenviWloknstavirka ' dagseftiraWviWskiptif;rufram.   y ViWurkenntskUrslugjafarkerfiskalhafastj;rnskipulagsemtlaWeraWkomavegfyrir  hagsmunarekstraviWviWskiptaviniYess.ViWurkenntskUrslugjafarkerfi,semeinniger `  rekstraraWilimarkaWareWaverWbrfafyrirtki,skalfarameWallarupplUsingarnmismununar S+! oghafatilstaWarskilvirktfyrirkomulagtilaWaWskiljamismunandiviWskiptastarfsemi. "  y ViWurkenntskUrslugjafarkerfiskalhafaryggisferlatilaWtryggjaryggiogreiWanleika # aWferWaviWmiWlunupplUsinga,dragarhttuspillingugagnaogaWgangi;viWkomandi  $ aWilaogkomavegfyriraWupplUsingumslekiWWurenYrerubirtar,aukYessaWtryggja !W% ryggigagna.XaWskalhafayfiraWrWangumaWfngumogvarakerfitilaWkomavegfyrir J""& aWtruflunverWiYj;nustu. #'  y ViWurkenntskUrslugjafarkerfiskalhafayfiraWrWakerfumsemgetaskilvirkanhtt #( greinthvortviWskiptaskUrslursufullngjandi,hvortupplUsingarvantiogauglj;sarvillur $ ) susemrekjamtilverWbrfafyrirtkis.XgeturviWurkenntskUrslugjafarkerfiltiWverW v%N!* brfafyrirtkitupplUsingarumvillureWaupplUsingarsemvantarogfariWframaW A&"+ skUrslursuleiWrttarogendursendar.  '",  y ViWurkenntskUrslugjafarkerfiskalhafayfiraWrWakerfumsemgeraYvkleiftaWgreina '#- villureWaupplUsingarsemvantarsemrekjamtilviWurkenndaskUrslugjafarkerfisinssjlfs (z$. oggeraYvkleiftaWleiWrttaogendursendaFjrmlaeftirlitinu,eftirYvsemviW,leiWrttar ( ogfullgerWarviWskiptaskUrslur.   y SeWlabanki0slandsseturreglurumskipulagskrfurtilviWurkenndraskUrslugjafarkerfa.  O|    O|%u  6.XTTURO|%uLu݌ T, Ќ   N     Nu  SamningsbundiWuppgjrafleiWna.Nuu݌  Ќ    K|    K|wv  112.gr.K|wvv݌  Ќ   J    J w  SkuldajfnuWur.J w4w݌   Ќ    y Skriflegursamningur,einneWafleiri,millitveggjaaWilaumaWskyldurYeirrasamkvmt  \ afleiWuskulijafnasthverm;tiannarri,meWskuldajfnuWi,viWendurnUjuneWaviWvanefnd, O '  greiWslustWvun,nauWasamningaeWagjaldYrotaskipti,skalhaldagildisnuaWfulluYrttfyrir    kvWi91.og100.gr.lagaumgjaldYrotaskiptio.fl.,nr.21/1991.    K|    K|y  113.gr.K|yy݌ {S  Ќ   J    J8z  Tryggingarrttindi.J8zbz݌ F  Ќ    y TryggingarrttindumsemsetterutiltryggingarviWskiptummeWafleiWurverWurekkirift   YrttfyrirkvWi137.gr.lagaumgjaldYrotaskiptio.fl.,nr.21/1991.   O|    O|{  7.XTTURO|{{݌ rJ Ќ   N     Nc|  EndurskoWun.Nc||݌ = Ќ    K|    K|}  114.gr.K|}*}݌   Ќ   J    J}  EndurskoWun.J}}݌  Ќ    y rsreikningurrekstraraWilamarkaWarogveitandagagnaskUrsluYj;nustuskalendurskoW z aWurafendurskoWanda,eWaendurskoWunarflagi,semkosinnskalaWalfundifyrirtkisins. mE EndurskoWandieWaendurskoWunarfyrirtkiskalekkigegnaWrumstrfumfyrirfyrirtkiW 8 semYaWendurskoWar.ReikningsriWskalveraalmanaksriW.   y UmendurskoWunverWbrfafyrirtkjafersamkvmtlgumumfjrmlafyrirtki.   y SeWlabanka0slandserheimiltaWsetjareglurumrsreikningarekstraraWilamarkaWarog q veitendagagnaskUrsluYj;nustu. d< K|    K|Q  115.gr.K|Qx݌  Ќ   J    J  UpplUsingaogtilkynningarskyldaendurskoWanda.J݌  Ќ    y EndurskoWandaerskyltaWveitaFjrmlaeftirlitinuupplUsingarumframkvmdogniWur h  stWurendurskoWunarskv.114.gr.sYess;skaW. [3!  y EndurskoWandaerskyltaWgeraFjrmlaeft& a irlitinutafarlaustviWvartfihannvitneskju, &" starfisnufyrirrekstraraWilaskipulegsmarkaWareWaveitandagagnaskUrsluYj;nustueWa # aWilasemernnumtengslumviWeinhvernfyrr'a&greindraaWila,umatriWieWakvarWanirsem:  $ "A0J"  A0J. y2%  1  .3  Ԉ0    felasrverulegbrotlggjfsemgildirumfyrirtkiWogstarfsemiYess,A0J.[݌!_%   Ќ  "A0J"  A0J_ y2%  2  .3  Ԉ0    kunnaaWhafahrifframhaldandistarfsemifyrirtkisins,Y.m.t.atriWisemhafa R"*& verulegaYUWingufyrirfjrhagsstWuhlutaWeigandifyrirtkis,eWaA0J_݌#'   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    leittgetatilYessaWendurskoWandimundisynjaumrituneWagerafyrirvaraviW #( rsreikningfyrirtkisins.A0J.݌$ )   Ќ   4ABCD(%004ABCD y EndurskoWandiskalgerastj;rnfyrirtkisviWvartumtilkynninguskv.2.mgr.nemark ~%V!* stWastilYessaWgeraYaWekki. I&!"+  y UpplUsingarsemendurskoWandiveitirFjrmlaeftirlitinusamkvmtkvWumYessarar '", greinarteljastekkibrotlgbundinnieWasamningsbundinniYagnarskylduendurskoWanda. '#- ЇK|    K|  1& , 16.gr.K|֋݌ ( Ќ   J    JN  HfiendurskoWanda.JNx݌  Ќ    y EndurskoWandiskv.114.gr.mekkieigastistj;rn,verastarfsmaWurviWkomandifyrir  tkiseWastarfaYguYessaWWruenend',(urskoWun. a  y EndurskoWandimekkiveraskuldugurYvfyrirtkisemhannannastendurskoWunhj, T, hvorkisemaWalskuldarinbyrgWarmaWur.HiWsamagildirummakahans.  K|    K|ю  117.gr.K|ю݌   Ќ   J    Jd  SrstkendurskoWun.Jd݌  X Ќ    y FjrmlaeftirlitiWgeturltiWfaraframsrstakaendurskoWunhjfyrirtkiteljieftirlitiW K #  stWutilaWtlaaWendurskoWaWreikningsuppgjrgefiekkiglggamyndaffjrhagsstWu    ogre&  kstrarafkomuYess.FjrmlaeftirlitinuerheimiltaWltahlutaWeigandifyrirtkibera    kostn' aWinnafslkriendurskoWun.    y kvWi1.mgr.eigaeinnigviWumd;tturflgfyrirtkis. wO  K|    K|T  118.gr.K|T{݌    Ќ   J    J  Skilogbirtingrsreiknings.J݌   Ќ    y EndurskoWaWurogundirritaWurrsreikningurfyrirtkissamtskUrslustj;rnarskalsendur {  FjrmlaeftirlitinuinnantudagafrundirritunensWastalagiYremurmnuWumeftirlok nF reikningsrs. 9  y HafiaWalfundiveriWsamYykktarbreytingarundirrituWumrsreikningiskalbreyttur  rsreikningursendurFjrmlaeftirlitinuinnantudagafraWalfundioggerWgreinfyrirYeim  breytingumsemgerWarhafaveriW. r  y rsreikningurfyrirtkissamtskUrslustj;rnarskalliggjaframmiafgreiWslustaWhlutaW e= eigandifyrirtkisogafhenturhverjumYeimviWskiptaaWilasemYess;skarinnantveggja 0 viknafrsamYykktaWalfundar.  O|    O|=  8.XTTURO|=d݌ i Ќ   N     Nח  Eftirlit.Nח݌ \4 Ќ    K|    K|q  119.gr.K|q݌ + Ќ   J    J  Almennteftirlitogeftirlitsheimildir.J.݌  Ќ    y FjrmlaeftirlitiWogEftirlitsstofnunEFTAannasteftirlitsamkvmtlgumYessumsam  rmiviWEESsamninginn,sbr.lgnr.2/1993,ogsamningmilliEFTArkjannaumstofnun d  eftirlitsstofnunarogd;mst;ls.UmeftirlitiWfersamkvmtkvWumlagaYessara,lagaum W/! opinberteftirlitmeWfjrmlastarfsemioglagaumevr;pskteftirlitskerfifjrmlamarkaWi. ""  y FjrmlaeftirlitiWhefureftirlitmeWstarfsemisemfellurundirgildissviWlagaYessara, # Y.m.t.starfsemiinnlendraaWilaerlendis,nemaannaWleiWiaflgumeWaalYj;Wasamningum  $ sem0slanderaWiliaW.JafnframtferFjrmlaeftirlitiWmeWeftirlitmeWd;tturflgum,hlut ![% deildarfyrirtkjumogsj;WumsemstundaslkastarfsemiaWYvmarkisemnauWsynlegter N"&& vegnaeftirlits. #'  y VinnslaogmeWferWpers;nuupplUsingaskalverasamrmiviWlgumpers;nuverndog #( vinnslupers;nuupplUsinga. $ )  y FjrmlaeftirlitinuerheimiltaWgrpatileftirfarandirWstafanatilYessaWtryggjaaWfariW z%R!* saWlgumYessum: E&"+ "A0J"  A0JV y2%  1  .3  Ԉ0    KrefjastaWgangsaW,afhendin&  gareWaafritsafhverskonarupplUsingumogggnum '", YvformisemYaWtelurnauWs''ynlegttilaWsinnaeftirlitisnu.A0JV݌'#-   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    KrefjaeinstaklingaoglgaWilaumallarupplUsingarogggnog,efYrfkrefur,kalla ( einstaklingatilskUrslugjafarYvskyni.A0JD݌   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    Framkvmavettvangsathuganirogranns;knir.A0JȢ݌   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    KrefjastaWgangsaWeWaafritsaffyrirliggjandiupptkumafsmtlum,rafrnumsam a skiptumogWrumupplUsingumumgagnaumferWvrsluverWbrfafyrirtkis,lnastofn T, unareWaannarsaWilasemlgYessitakatil.A0Jԣ݌   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    KrefjastYessaWstarfsemieWahttsemiverWitmabundiWeWavaranlegahtt.A0Jѥ݌   Ќ  "A0J"  A0Jߦ y2%  6  .3  Ԉ0    KrefjastupplUsingafrendurskoWendumverWbrfafyrirtkja,skipulegramarkaWaog   veitendagagnaskUrsluYj;nustu.A0Jߦ ݌ X   Ќ  "A0J"  A0JV y2%  7  .3  Ԉ0    LtaendurskoWandaeWaviWeigandisrfrWingframkvmasannpr;funeWaranns;kn K #  tilteknumYttumstarfsemieWarekstrieftirlitsskyldsaWilaeWahafaaWWruleytisr    tkteftirlitmeWhonum.FjrmlaeftirlitinuerheimiltaWltaeftirlitsskyldanaWilabera    kostnaWafYvsamrmiviWkvWilagaumgreiWslukostnaWarviWopinberteftirlitmeW   fjrmlastarfsemiogskilavald.UmYagnarskylduendurskoWandaeWaviWeigandisr wO  frWingsviWframangreindstrffersamkvmtkvWumlagaumopinberteftirlitmeW B  fjrmlastarfsemi.A0JV݌     Ќ  "A0J"  A0J* y2%  8  .3  Ԉ0    KrefjastupplUsingaoggagnafreinstaklingumoglgaWilumumstrWogtilgangstWu   eWahttuskuldbindingarsemleiWirafhrvruafleiWu,aukupplUsingaumundirliggj {  andieignirogskuldir.A0J*W݌nF   Ќ  "A0J"  A0J  y2%  9  .3  Ԉ0    GeraviWeigandirWstafanirtilYessaWtryggjaaWverWbrfafyrirtki,skipulegurmark 9 aWurogaWriraWilarsemlgYessigildaumfariaWlgum.A0J 7݌   Ќ  "A0J "  A0J y2%  10  .3  Ԉ0    KrefjaststWvunarviWskiptameWfjrmlagerning.A0Jۯ݌   Ќ  "A0J "  A0Jư y2%  11  .3  Ԉ0    KrefjastYessaWfjrmlagerningurverWitekinnrviWskiptum.A0Jư݌r   Ќ  "A0J "  A0J y2%  12  .3  Ԉ0    KrefjastYessaWeinstaklingareWalgaWilargerirWstafanirtilaWminnkastWueWa e= httu.A0J݌0   Ќ  "A0J "  A0JU y2%  13  .3  Ԉ0    TakmarkamguleikaeinstaklingaoglgaWilaaWgerahrvruafleiWusamning,Yar  meWalmeWYvaWsetjatakmrkstrWstWusemeinstakuraWiligeturtthverjum  tma,sbr.98.gr.A0JU݌i   Ќ  "A0J "  A0J6 y2%  14  .3  Ԉ0    BannaeWatakmarkakveWnategundaffjrmlastarfsemieWaframkvmd,markaWssetn \4 ingu,dreifingueWaslufjrmlagerningaeWasamsettrainnstWnaaWuppfylltumskil ' yrWum42.gr.MiFIR.A0J6c݌   Ќ  "A0J"  A0J y2%  15  .3  Ԉ0    Ba& a nnamarkaWssetningueWaslufjrmlagerningaeWasamsettrainnstWnaYegarverW  brfafyrirtkihefurekkisettuppeWanotaWskilvirktvruYr;unarferlieWaaWWruleyti `  ek'akiuppfylltkrfurskv.22.gr.A0JB݌S+!   Ќ  "A0J"  A0J0 y2%  16  .3  Ԉ0    KrefjastYessaWframkvmdastj;raverWbrfafyrirtkiseWarekstraraWilamarkaWarverWi " vikiWrstarfiog/eWaeinstaklingiverWivikiWrstj;rnverWbrfafyrirtkiseWarekstrar # aWilamarkaWar.A0J0]݌ $   Ќ   4ABCD(%004ABCD y LiggifyrirrkstuddurgrunurumaWbrotiWhafiveriWgegnlgumYessum,reglugerWum !W% eWareglumsemsettarerusamkvmtYeimerFjrmlaeftirlitinuheimilt,aWuppfylltum J""& kvWumlagaummeWferWsakamla,eftirYvsemviWgeturtt,aW: #' "A0J"  A0J  y2%  1  .3  Ԉ0    Krefjastkyrrsetningareignaoghaldlagningarmuna.A0J 9݌#(   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    KrefjastYessfyrird;miaWfaWgangaWfyrirliggjandiggnumumsmtleWafjarskipti $ ) viWtiltekinnsmaeWafjarskiptatkivrslufjarskiptafyrirtkjaYegarslkarupplUsingar v%N!* getahaftYUWinguviWranns;knbrotumlgumYessum.Fjarskiptafyrirtkierskylt A&"+ aWafhendaFjrmlaeftirlitinuupplUsingarskv.1.mlsl.nrskurWard;maraefsam  '",  YykkiumrWamannsogeiginlegsnotandaliggurfyrir.A0JJ݌'#-   Ќ   4ABCD(%004ABCD y Umlokkyrrset&   ningarferalmenntskv.3.mgr.88.gr.lagaummeWferWsakamla,nr. ( 88/2008.Kyrrsetn'(ingfellureinnigniWurefathugunFjrmlaeftirlitsinslUkurnYessaW  stj;rnsUsluviWurlgumsbeitteWamlkrttillgreglu.GerWarYoliYheimtinguaW  felldarverWirgildiYrrWstafanirsemgerWarhafaveriWtiltryggingarkyrrsetningunni. a KyrrsetningfellursamahttniWurefsakborningurinnirafhendiYrgreiWslursemkyrr T, setningaWtryggja.   y LagakvWiumYagnarskyldutakmarkaekkiskyldutilaWveitaFjrmlaeftirlitinuupplUs  ingarogaWgangaWggnumsamkvmtYessarigrein.XettagildirY;ekkiumupplUsingarsem   lgmaWurWlastviWathugunlagalegristWuskj;lstWingstengslumviWd;msml,Y.m.t.  X YegarhannveitirrWgjfumhvorthfWaeigimleWahvernigkomastmegihjmlshfWun, K #  eWaupplUsingarsemhannWlastfyrir,meWaneWaeftirlokd;msmls,efupplUsingarnar    hafabeintengslviWmliW.    K|    K|<  120.gr.K|<c݌ wO  Ќ   J    J  Tilkynningarstarfsmannaumbrotstarfsemi.J݌ B  Ќ    y VerWbrfafyrirtki,rekstraraWilarmarkaWa,gagnaskUrsluYj;nustuveitendur,lnastofnanir    tengslumviWfjrfestingarYj;nustueWafjrfestingarstarfsemiogtibfyrirtkjafrYriWju   lndumskuluhafaferlatilaWtakaviWogfylgjaeftirtilkynningumstarfsmannaYessumbrot, {  mgulegbrotogtilraunirtilbrotalgumYessum.FerlarnirskuluveraaWskildirfrWrum nF ferluminnanfyrirtkisins. 9  y EinstaklingursemtekurviWtilkynningumskv.1.mgr.ogsrumvinnsluYeirraskalba  viWsjlfstWistrfumsnum.TryggtskalaWhannhafingilegtvald,fjrveitingarogheim  ildirtilaWaflagagnaogupplUsingasemhonumerunauWsynlegartilaWhanngetisinntskyld r umsnum. e=  y VinnslaogmeWferWpers;nuupplUsingaskalverasamrmiviWlgumpers;nuverndog 0 vinnslupers;nuupplUsinga.   y SeWlabanka0slandserheimiltaWsetjannarireglurumframkvmd1.og2.mgr.,Y.m.t.  umviWtkuogvinnslutilkynninga. i   K|    K|  12& a 1.gr.K| ݌ ' Ќ   J    J  Verndstarfsmannsvegnatilkynningarumbrotstarfsemi.J݌  Ќ      y XeirsemfaliWhefurveriWaWtakaviWtilk'a'-ynningumskv.120.gr.ogsjumvinnsluYeirra  erubundnirYagnarskylduumpers;nugreinanlegarupplUsingarsemkomaframtilkynning `  unum.XagnarskyldangildirbWigagnvartWrumstarfsmnnumfyrirtkisinsogutanaWkom S+! andiaWilum.X;erheimiltaWmiWlaupplUsingumsemltaYagnarskyldutilFjrmlaeftir " litsinsogtillgreglu. #  y FyrirtkiWskalverndastarfsmannsemg;Writrhefurlagtinntilkynninguskv.120.gr.  $ gegnYvaWhannstimisrttisemrekjamegitiltilkynningarhans.Samagildirumtilkynn !W% ingartilFjrmlaeftirlitsinsskv.13.gr.alagaumopinberteftirlitmeWfjrmlastarfsemi,nr. J""& 87/1998. #'  y EffyrirtkibrUturgegnskyldusinniskv.2.mgr.skalYaWgreiWastarfsmanniskaWabtur #( samkvmtalmennumreglum,semtakabWitilbeinsfjrtj;nsogmiska. $ )  y SkyldurogrttindisamkvmtYessarigreineru;frvkjanlegog;heimilteraWtakmarka v%N!* YaurWningarsamningimillistarfsmannsogfyrirtkis. A&"+    '", O|    O|  9.X&   TTURO|5݌ ( Ќ   N     N  Brbtur,viWurlgogopinberbirtingniWurstaWna.N݌  Ќ    K|    K|  122.gr.K|݌  Ќ   J    J  Brb;takrafavegnabrots.JI݌ e Ќ    y Komilj;saWkvWumlagaYessarasekkifylgtskalFjrmlaeftirlitiWkrefjastYessaW X0 rsbttinnanhfilegsfrests'(_. # K|    K|  123.gr.K|݌   Ќ   J    J;  BannviWsetustj;rn.J;e݌  \ Ќ    y Brj;tieinstaklingurafsrmeWYeimhttisemgreinir1.og2.mgr.125.gr.geturFjr O '  mlaeftirlitiWbannaWhonum,tmabundiWeWavaranlegasubrothansgr;fogtrekuW,aWsitja    stj;rneWagegnastj;rnunarstrfuminnanverWbrfafyrirtkis.    K|    K|X  12&  4.gr.K|X݌ {S  Ќ   J    J  TmabundiWbannviWYtttkuviWskiptavettvangi.J!݌ F  Ќ    y Brj;tiverWbrfafyrirtkiafsrmeWYeimhttisemgreinir1.og2.mgr.125.gr.getur   FjrmlaeftirlitiWlagttmabundiWbannviWaWfyrirtkiWsaWilieWaYtttakandiskipu   legummarkaWieWamarkaWstorgifjrmlagerningaeWaviWskiptavinurskipulegs'{markaWs   torgs. rJ K|    K|  125.gr.K|݌  Ќ   J    J  Stj;rnvaldssektir.J?݌  Ќ    y FjrmlaeftirlitiWgeturlagtstj;rnvaldssektirhvernYannsembrUturgegneftirfarandi v kvWumlagannaogstj;rnvaldsfyrirmlumsettumgrundvelliYeirra: iA "A0J"  A0J y2%  1  .3  Ԉ0    5.gr.umstarfsleyfiverWbrfafyrirtkis.A0J݌4    Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    2.mgr.6.gr.umums;knumaukiWstarfsleyfiverWbrfafyrirtkis.A0J݌   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    2.tlul.1.mgr.8.gr.umYaWeffyrirtkihefurfengiWstarfsleyfigrundvellirangra  upplUsingaeWaannan;eWlileganhtt.A0J݌m   Ќ  "A0J"  A0J\ y2%  4  .3  Ԉ0    10.gr.umstj;rnverWbrfafyrirtkis,sbr.25.gr.reglugerWar(ESB)2017/565,sbr.3.gr.A0J\݌`8   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    12.gr.umtilkynningarvegnavirkseignarhlutarverWbrfafyrirtki.A0J݌+   Ќ  "A0J"  A0J y2%  6  .3  Ԉ0    21.gr.u&  mskipulagskrfurtilverWbrfafyrirtkis,sbr.21.!27.,29.!34.og38.!43.gr.  regluger'fWar(ESB)2017/565,sbr.3.gr.A0J݌   Ќ  "A0J"  A0Jc y2%  7  .3  Ԉ0    22.gr.umvruYr;unogdreifingufjrmlagerningaogsamsettrainnstWna.A0Jc݌d    Ќ  "A0J"  A0J y2%  8  .3  Ԉ0    23.gr.umskrninguogvarWveislugagna,sbr.35.,72.og74.!76.gr.reglugerWar(ESB) W/! 2017/565,sbr.3.gr.A0J݌""   Ќ  "A0J"  A0J y2%  9  .3  Ԉ0    24.gr.umverndeignaviWskiptavina.A0J(݌#   Ќ  "A0J "  A0J y2%  10  .3  Ԉ0    25.gr.umalmennarkrfurvegnaalgrmsviWskipta.A0J-݌ $   Ќ  "A0J "  A0J y2%  11  .3  Ԉ0    26.gr.umviWskiptavaktmeWnotkunalgrms.A0J@݌![%   Ќ  "A0J "  A0J# y2%  12  .3  Ԉ0    27.gr.umbeinanrafrnanaWgang.A0J#P݌N"&&   Ќ  "A0J "  A0J& y2%  13  .3  Ԉ0    28.gr.umframkvmdviWskiptamarkaWstorgifjrmlagerningaogskipulegumark #' aWstorgi.A0J&S݌#(   Ќ  "A0J "  A0J} y2%  14  .3  Ԉ0    29.gr.umsrkrfurvarWandimarkaWstorgfjrmlagerninga.A0J}݌$ )   Ќ  "A0J"  A0J y2%  15  .3  Ԉ0    30.gr.umsrkrfurvarWandiskipulegmarkaWstorg.A0J݌z%R!*   Ќ  "A0J"  A0J y2%  16  .3  Ԉ0    31.gr.umreglulegteftirlitmeWstarfsleyfisskilyrWum.A0J݌E&"+   Ќ  "A0J"  A0J y2%  17  .3  Ԉ0    32.gr.umhagsmunarekstra,sbr.21.,27.,33.,34.og38.!43.gr.reglugerWar(ESB) '", 2017/565,sbr.3.gr.A0J݌'#-   Ќ  "A0J"  A0J2 y2%  18  .3  Ԉ0    33.gr.ummeginreglurumviWskiptahtti,sbr.38.!43.,58.,64.,65.og67.!69.gr. ( reglugerWar(ESB)2017/565,sbr.3.gr.A0J2_݌   Ќ  "A0J"  A0J y2%  19  .3  Ԉ0    34.gr.umupplUsingartilviWskiptavina,sbr.36.!53.,58.,61.og65.gr.reglugerWar  (ESB)2017/565,sbr.3.gr.A0J݌a   Ќ  "A0J"  A0J y2%  20  .3  Ԉ0    35.gr.um;hWafjrfestingarrWgjf,sbr.38.!43.,52.og53.gr.reglugerWar(ESB) T, 2017/565,sbr.3.gr.A0JK݌   Ќ  "A0J"  A0J y2%  21  .3  Ԉ0    36.gr.umY;knanir,umboWslaunogannanvinning.A0J݌   Ќ  "A0J"  A0J y2%  22  .3  Ԉ0    37.gr.umkaupaukakerfiogstarfslokasamningaverWbrfafyrirtkja,sbr.27.gr.reglu   gerWar(ESB)2017/565,sbr.3.gr.A0J݌ X   Ќ  "A0J"  A0J y2%  23  .3  Ԉ0    38.gr.umpakka.A0JB݌K #    Ќ  "A0J"  A0J y2%  24  .3  Ԉ0    39.gr.umYekkinguoghfnieinstaklingasemveitaupplUsingarumfjrmlagerninga    ogYj;nustu.A0J1݌     Ќ  "A0J"  A0Jb y2%  25  .3  Ԉ0    40.gr.umverWbrfarttindi.A0Jb݌    Ќ  "A0J"  A0J` y2%  26  .3  Ԉ0    42.gr.umsafnskrningu.A0J`݌wO    Ќ  "A0J"  A0JW y2%  27  .3  Ԉ0    43.gr.umframsalsritun.A0JW݌B    Ќ  "A0J"  A0JO y2%  28  .3  Ԉ0    44.gr.ummathfi,sbr.54.og55.gr.reglugerWar(ESB)2017/565,sbr.3.gr.A0JO|݌     Ќ  "A0J"  A0J y2%  29  .3  Ԉ0    45.gr.ummattilhlUWileikaogveitingufjrfestingarYj;nustunYessaWafla   upplUsingaeWaframkvmamattilhlUWileika,sbr.55.!57.gr.reglugerWar(ESB) {  2017/565,sbr.3.gr.A0J݌nF   Ќ  "A0J"  A0Jc y2%  30  .3  Ԉ0    46.gr.umsamningaogupplUsingagjftilviWskiptavina,sbr.56.,59.!63.og73.gr. 9 reglugerWar(ESB)2017/565,sbr.3.gr.A0Jc݌   Ќ  "A0J"  A0J y2%  31  .3  Ԉ0    47.gr.umveitinguYj;nustufyrirmillignguYriWjaaWila.A0J ݌   Ќ  "A0J"  A0J y2%  32  .3  Ԉ0    48.gr.umbestuframkvmd,sbr.64.!66.gr.reglugerWar(ESB)2017/565,sbr.3.gr.A0J3݌r   Ќ  "A0J "  A0J> y2%  33  .3  Ԉ0    49.gr.ummeWferWfyrirmlaviWskiptavina,sbr.67.!70.gr.reglugerWar(ESB) e= 2017/565,sbr.3.gr.A0J>k݌0   Ќ  "A0J!"  A0J  y2%  34  .3  Ԉ0    50.gr.umeinkaumboWsmenn.A0J  ݌   Ќ  "A0J""  A0J  y2%  35  .3  Ԉ0    51.gr.umflokkunviWskiptavinao.fl.,sbr.45.gr.reglugerWar(ESB)2017/565,sbr.  3.gr.A0J  ݌i   Ќ  "A0J#"  A0J  y2%  36  .3  Ԉ0    52.gr.umauknaverndfyrirfagfjrfesta.A0J  ݌\4   Ќ  "A0J$"  A0J  y2%  37  .3  Ԉ0    54.gr.umaWilasemgeta;skaWeftirYvaWverafagfjrfestar.A0J ( ݌'   Ќ  "A0J%"  A0J( y2%  38  .3  Ԉ0    55.gr.umviWskiptiviWviWurkenndagagnaWila,sbr.71.gr.reglugerWar(ESB)2017/565,  sbr.3.gr.A0J(U݌   Ќ  "A0J&"  A0J y2%  39  .3  Ԉ0    56.gr.umviWskiptaeftirlit,sbr.82.gr.reglugerWar(ESB)2017/565,sbr.3.gr.A0J݌`    Ќ  "A0J'"  A0J y2%  40  .3  Ԉ0    57.gr.umtmabundnastWvunviWskiptameWfjrmlagerningaogtkuYeirrarviW S+! skiptummarkaWstorgifjrmlagerningaeWaskipulegumarkaWstorgi,A0J݌"   Ќ  "A0J("  A0Je y2%  41  .3  Ԉ0    58.gr.umvaxtarmarkaWiltillaogmeWalst;rrafyrirtkja.A0Je݌#   Ќ  "A0J)"  A0J y2%  42  .3  Ԉ0    59.gr.umrskurWarogrttarrrWi.A0J݌ $   Ќ  "A0J*"  A0J y2%  43  .3  Ԉ0    60.gr.umYj;nustuverWbrfafyrirtkjameWstarfsleyfiaWildarrkihrlandin !W% stofnunartibs.A0J݌J""&   Ќ  "A0J+"  A0J y2%  44  .3  Ԉ0    61.gr.umYj;nustuverWbrfafyrirtkjameWstarfsleyfiaWildarrkimeWstofnuntibs #' eWafyrirmilligngueinkaumboWsmanns.A0J&݌#(   Ќ  "A0J,"  A0J y2%  45  .3  Ԉ0    62.gr.umYj;nustuverWbrfafyrirtkjameWstarfsleyfi0slandiWruaWildarrkin $ ) stofnunartibs.A0J݌v%N!*   Ќ  "A0J-"  A0J y2%  46  .3  Ԉ0    63.gr.umtilkynninguinnlendraverWbrfafyrirtkjaumstofnuntibsWruaWildar A&"+  rki.A0J݌ '",   Ќ  "A0J."  A0JS y2%  47  .3  Ԉ0    2.m& a  gr.64.gr.umtilkynninguumrWstafanirWrumaWildarrkjumtilaWauWveldafjar ( notendum,aWilumeWaYtttakendumsemhafastaWfestuerlendisaWgangaWogviWskipti  m'a(rkuWunum.A0JS݌   Ќ  "A0J/"  A0Jf y2%  48  .3  Ԉ0    65.gr.umaWildverWbrfafyrirtkjaWrumaWildarrkjumaWskipulegummrkuWum a hrlandi.A0Jf݌T,   Ќ  "A0J0"  A0J y2%  49  .3  Ԉ0    66.gr.umaWgangaWmiWlgumm;taWila,frsluvsunaroguppgjrsaWstWuogrtttil  aWtilgreinauppgjrskerfi.A0J݌   Ќ  "A0J1"  A0JC y2%  50  .3  Ԉ0    68.gr.umstarfsemieWaYj;nustufyrirtkismeWstaWfestuutanEEShrlandimeW   stofnuntibs.A0JCp݌ X   Ќ  "A0J2"  A0J  y2%  51  .3  Ԉ0    73.gr.umkaupinnlendraverWbrfafyrirtkjahlutumfjrmlafyrirtkiutanaWildar K #  rkja.A0J  ݌     Ќ  "A0J3"  A0J" y2%  52  .3  Ԉ0    74.gr.umstarfsleyfiskipulegsmarkaWar.A0J"5"݌     Ќ  "A0J4"  A0J# y2%  53  .3  Ԉ0    2.tlul.1.mgr.76.gr.umafturkllunstarfsleyfisskipulegsmarkaWar.A0J#@#݌    Ќ  "A0J5"  A0J=$ y2%  54  .3  Ԉ0    78.gr.umskipulagskrfurtilskipulegsmarkaWar.A0J=$j$݌wO    Ќ  "A0J6"  A0JP% y2%  55  .3  Ԉ0    79.gr.umstj;rnogframkvmdastj;rarekstraraWilamarkaWar.A0JP%}%݌B    Ќ  "A0J7"  A0Jw& y2%  56  .3  Ԉ0    80.gr.umstrfstj;rnarrekstraraWilamarkaWar.A0Jw&&݌     Ќ  "A0J8"  A0J' y2%  57  .3  Ԉ0    81.gr.umtakmarkanirnnurstrfstj;rnarogframkvmdastj;rarekstraraWilamark   aWar.A0J''݌{    Ќ  "A0J9"  A0J( y2%  58  .3  Ԉ0    82.gr.umkrfurvegnavirkraeignarhlutarekstraraWilamarkaWar.A0J()݌nF   Ќ  "A0J:"  A0J* y2%  59  .3  Ԉ0    83.gr.umlagsYolkerfaogsjlfvirkastWvunviWskipta.A0J*=*݌9   Ќ  "A0J;"  A0J1+ y2%  60  .3  Ԉ0    84.gr.umviWskiptavakt.A0J1+^+݌   Ќ  "A0J<"  A0J+, y2%  61  .3  Ԉ0    85.gr.umalgrmsviWskipti.A0J+,X,݌   Ќ  "A0J="  A0J(- y2%  62  .3  Ԉ0    86.gr.umbeinanrafrnanaWgang.A0J(-U-݌r   Ќ  "A0J>"  A0J,. y2%  63  .3  Ԉ0    87.gr.umfyrirkomulagY;knana.A0J,.Y.݌e=   Ќ  "A0J?"  A0J0/ y2%  64  .3  Ԉ0    88.gr.umaWgangFjrmlaeftirlitsinsaWtilboWab;k.A0J0/]/݌0   Ќ  "A0J@"  A0JO0 y2%  65  .3  Ԉ0    89.gr.umreglurumsamhUsingu.A0JO0|0݌   Ќ  "A0JA"  A0JP1 y2%  66  .3  Ԉ0    90.gr.umverWskref.A0JP1}1݌   Ќ  "A0JB"  A0JF2 y2%  67  .3  Ԉ0    91.gr.umsamstillinguviWskiptaklukkum.A0JF2s2݌i   Ќ  "A0JC"  A0JR3 y2%  68  .3  Ԉ0    92.gr.umtkufjrmlagerningatilviWskipta.A0JR33݌\4   Ќ  "A0JD"  A0Jb4 y2%  69  .3  Ԉ0    93.gr.umtmabundnastWvunviWskiptaogtkufjrmlagerningarviWskiptum.A0Jb44݌'   Ќ  "A0JE"  A0J5 y2%  70  .3  Ԉ0    94.gr.ummarkaWsaWild.A0J55݌   Ќ  "A0JF"  A0J6 y2%  71  .3  Ԉ0    95.gr.umstarfsemiinnanEES.A0J66݌   Ќ  "A0JG"  A0J7 y2%  72  .3  Ԉ0    96.gr.umeftirlitskipulegsmarkaWarmeWviWskiptum,sbr.82.gr.reglugerWar(ESB) `  2017/565,sbr.3.gr.A0J77݌S+!   Ќ  "A0JH"  A0J8 y2%  73  .3  Ԉ0    98.gr.umkvrWunumhmrkstWur.A0J8'9݌"   Ќ  "A0JI"  A0J: y2%  74  .3  Ԉ0    100.gr.umhttustUringuvegnahmarkastWur.A0J:2:݌#   Ќ  "A0JJ"  A0J; y2%  75  .3  Ԉ0    101.gr.umfrekarihmrkstWurundantekningartilvikum.A0J;H;݌ $   Ќ  "A0JK"  A0J9< y2%  76  .3  Ԉ0    102.gr.umstWutilkynningareftirflokkumstWueigenda,sbr.83.gr.reglugerWar(ESB) !W% 2017/565,sbr.3.gr.A0J9<f<݌J""&   Ќ  "A0JL"  A0J= y2%  77  .3  Ԉ0    103.gr.umstWutilkynningarvegnaviWskiptautanviWskiptavettvangs.A0J==݌#'   Ќ  "A0JM"  A0J> y2%  78  .3  Ԉ0    104.gr.umstarfsleyfiskrfurvegnaveitingargagnaskUrsluYj;nustu.A0J>>݌#(   Ќ  "A0JN"  A0J? y2%  79  .3  Ԉ0    2.tlul.107.gr.umafturkllunstarfsleyfisYegarfyrirtkihefurWlastYaWgrundvelli $ ) rangraupplUsingaeWaannan;eWlileganhtt.A0J?'@݌v%N!*   Ќ  "A0JO"  A0JA y2%  80  .3  Ԉ0    108.gr.umstj;rnveitandagagnaskUrsluYj;nustu.A0JAA݌A&"+   Ќ  "A0JP"  A0JB y2%  81  .3  Ԉ0    109.gr.umskipulagskrfurtilviWurkenndrarbirtingarYj;nustu,sbr.84.!89.gr.reglu  '",  gerWar(ESB)2017/565,sbr.3.gr.A0JBB݌'#-   Ќ  "A0JQ"  A0J1D y2%  82  .3  Ԉ0    110.&   gr.umskipulagskrfurtilYj;nustufyrirsameinaWarviWskiptaupplUsingar,sbr. ( 84.!8'(D9.gr.reglugerWar(ESB)2017/565,sbr.3.gr.A0J1D^D݌   Ќ  "A0JR"  A0JE y2%  83  .3  Ԉ0    111.gr.umskipulagskrfurtilviWurkenndsskUrslugjafarkerfis.A0JEF݌   Ќ  "A0JS"  A0J G y2%  84  .3  Ԉ0    114.gr.umendurskoWun.A0J G:G݌a   Ќ  "A0JT"  A0JH y2%  85  .3  Ԉ0    115.gr.umupplUsingaogtilkynningarskylduendurskoWanda.A0JH3H݌T,   Ќ  "A0JU"  A0J&I y2%  86  .3  Ԉ0    116.gr.umhfiendurskoWanda.A0J&ISI݌   Ќ  "A0JV"  A0J&J y2%  87  .3  Ԉ0    117.gr.umaWverWaekkiviWkrfuFjrmlaeftirlitsinsumsrstakaendurskoWun.A0J&JSJ݌   Ќ  "A0JW"  A0JaK y2%  88  .3  Ԉ0    118.gr.umskilogbirtingursreiknings.A0JaKK݌    Ќ  "A0JX"  A0JiL y2%  89  .3  Ԉ0    120.gr.umtilkynningarstarfsmannaumbrotstarfsemi.A0JiLL݌ X   Ќ  "A0JY"  A0JM y2%  90  .3  Ԉ0    121.gr.umverndstarfsmannsvegnatilkynningarumbrotstarfsemi.A0JMM݌K #    Ќ  "A0JZ"  A0JN y2%  91  .3  Ԉ0    3.gr.MiFIRumkrfurfyrirviWskiptavettvangumgagnsiWurenviWskiptifarafram    meWhlutabrf,heimildarskrteini,kauphallarsj;Wi,skrteiniogaWrasvipaWafjrmla    gerninga.A0JNN݌    Ќ  "A0J["  A0JxP y2%  92  .3  Ԉ0    3.mgr.4.gr.MiFIRumundanYgurfyrirhlutabrfagerninga.A0JxPP݌wO    Ќ  "A0J\"  A0JQ y2%  93  .3  Ԉ0    6.gr.MiFIRumkrfurfyrirviWskiptavettvangumgagnsiaWviWskiptumloknummeW B  hlutabrf,heimildarskrteini,kauphallarsj;Wi,skrteiniogaWrasvipaWafjrmlagerninga.A0JQQ݌     Ќ  "A0J]"  A0JMS y2%  94  .3  Ԉ0    7.gr.MiFIRumheimildtilaWfrestabirtingu.A0JMSzS݌    Ќ  "A0J^"  A0J]T y2%  95  .3  Ԉ0    8.gr.MiFIRumkrfurfyrirviWskiptavettvangumgagnsiWurenviWskiptifarafram {  meWskuldabrf,samsettarfjrmlaafurWir,losunarheimildirogafleiWur.A0J]TT݌nF   Ќ  "A0J_"  A0JU y2%  96  .3  Ԉ0    10.gr.MiFIRumkrfurfyrirviWskiptavettvangumgagnsiaWviWskiptumloknummeW 9 skuldabrf,samsettarfjrmlaafurWir,losunarheimildirogafleiWur.A0JU,V݌   Ќ  "A0J`"  A0JW y2%  97  .3  Ԉ0    11.gr.MiFIRumheimildtilaWfrestabirtingu.A0JWW݌   Ќ  "A0Ja"  A0JX y2%  98  .3  Ԉ0    12.gr.MiFIRumskyldunatilaWgeraforogeftirviWskiptaupplUsingartiltkaraWskil r innhtt.A0JXX݌e=   Ќ  "A0Jb"  A0JZ y2%  99  .3  Ԉ0    13.gr.MiFIRumskyldunatilaWgeraforogeftirviWskiptaupplUsingartiltkarsann 0 gjrnumviWskiptakjrum,sbr.6.!11.gr.reglugerWar(ESB)2017/567,sbr.3.gr.A0JZ;Z݌   Ќ  "A0Jc"  A0J[== y2%  100  .3  Ԉ0    14.gr.MiFIRumskylduinnmiWlaratilaWbirtaopinberlegafstverWtilboWvegnahluta  brfa,heimildarskrteina,kauphallarsj;Wa,skrteinaogannarrasvipaWrafjrmlagern i inga.A0J[[݌\4   Ќ  "A0Jd"  A0J]== y2%  101  .3  Ԉ0    15.gr.MiFIRumframkvmdfyrirmlaviWskiptavina,sbr.6.!14.gr.reglugerWar(ESB) ' 2017/567,sbr.3.gr.A0J]]݌   Ќ  "A0Je"  A0J^== y2%  102  .3  Ԉ0    17.gr.MiFIRumaWgangaWverWtilboWum,sbr.15.gr.reglugerWar(ESB)2017/567,sbr.  3.gr.A0J^"_݌`    Ќ  "A0Jf"  A0JT`== y2%  103  .3  Ԉ0    18.gr.MiFIRumskylduinnmiWlaratilaWbirtaopinberlegafstverWtilboWvegna S+! skuldabrfa,samsettrafjrmlaafurWa,losunarheimildaogafleiWna,sbr.6.!11.gr.reglu " gerWar(ESB)2017/567,sbr.3.gr.A0JT``݌#   Ќ  "A0Jg"  A0JCb== y2%  104  .3  Ԉ0    20.gr.MiFIRumupplUsingagjfverWbrfafyrirtkjaaWviWskiptumloknum,Y.m.t.inn  $ miWlara,meWhlutabrf,heimildarskrteini,kauphallarsj;Wi,skrteiniogaWrasvipaWa !W% fjrmlagerninga.A0JCbpb݌J""&   Ќ  "A0Jh"  A0J+d== y2%  105  .3  Ԉ0    21.gr.MiFIRumupplUsingagjfaWviWskiptumloknumafhlfuverWbrfafyrirtkja, #' Y.m.t.innmiWlara,meWskuldabrf,samsettarfjrmlaafurWir,losunarheimildirogaf #( leiWur.A0J+dXd݌$ )   Ќ  "A0Ji"  A0Je== y2%  106  .3  Ԉ0    22.gr.MiFIRumupplUsingagjftilgagnsisogannarratreikninga.A0Je*f݌v%N!*   Ќ  "A0Jj"  A0J$g== y2%  107  .3  Ԉ0    23.gr.MiFIRumviWskiptaskyldurverWbrfafyrirtkja.A0J$gQg݌A&"+   Ќ  "A0Jk"  A0J?h== y2%  108  .3  Ԉ0    25.gr.MiFIRumskyldutilaWhaldaskrr.A0J?hlh݌ '",   Ќ  "A0Jl"  A0JLi== y2%  109  .3  Ԉ0    26.gr.MiFIRumskyldutilaWtilkynnaviWskipti.A0JLiyi݌'#-   Ќ  "A0Jm"  A0Jcj== y2%  110  .3  Ԉ0    27.gr.MiFIRumskyldutilaWtvegatilvsunarggnfyrirfjrmlagerninga.A0Jcjj݌(z$.   Ќ  "A0Jn"  A0Jk== y2%  111  .3  Ԉ0    28.gr.MiFIRumskyldutilaWeigaviWskiptiskipulegummrkuWum,markaWstorgum ( fjrmlagerningaeWaskipulegummarkaWstorgum.A0Jkk݌   Ќ  "A0Jo"  A0Jm== y2%  112  .3  Ԉ0    29.gr.MiFIRumstWustofnunarskyldufyrirafleiWursemviWskiptierumeWskipu  legummrkuWumogtmasetningusamYykkisstWustofnun.A0JmDm݌a   Ќ  "A0Jp"  A0Jn== y2%  113  .3  Ԉ0    30.gr.MiFIRum;beintstWustofnunarfyrirkomulag.A0Jnn݌T,   Ќ  "A0Jq"  A0Jo== y2%  114  .3  Ԉ0    31.gr.MiFIRumsamYjppuneignasafns,sbr.17.og18.gr.reglugerWar(ESB)  2017/567,sbr.3.gr.A0Joo݌   Ќ  "A0Jr"  A0Jq== y2%  115  .3  Ԉ0    35.gr.MiFIRumaWgangnmismunaraWmiWlgumm;taWila.A0JqLq݌    Ќ  "A0Js"  A0JFr== y2%  116  .3  Ԉ0    36.gr.MiFIRumaWgangnmismununaraWviWskiptavettvangi.A0JFrsr݌ X   Ќ  "A0Jt"  A0Jjs== y2%  117  .3  Ԉ0    37.gr.MiFIRumaWgangnmismununaraWviWmiWunargildumogskyldutilaWveita K #  leyfifyrirYeim.A0Jjss݌     Ќ  "A0Ju"  A0Jt== y2%  118  .3  Ԉ0    bannieWatakmrkunEftirlitsstofnunarEFTAgrundvelli40.gr.MiFIRumheimildir    tiltmabundinnahlutana.A0Jtt݌    Ќ  "A0Jv"  A0J5v== y2%  119  .3  Ԉ0    bannieWatakmrkunEftirlitsstofnunarEFTAgrundvelli41.gr.MiFIRumheimildir wO  tiltmabundinnahlutana.A0J5vbv݌B    Ќ  "A0Jw"  A0Jw== y2%  120  .3  Ԉ0    bannieWatakmrkunSeWlabanka0slandsgrundvelli42.gr.MiFIRumafurWahlutun.A0Jww݌     Ќ   y XgeturFjrmlaeftirlitiWlagtstj;rnvaldssektirhvernYannsemverWurekkiviWkrfum   Yessskv.4.mgr.119.gr.eWa122.gr.,Y;aWteknutillititil129.gr. {   y SektirsemlagWarerueinstaklingagetanumiWfr100Ys.kr.til800millj.kr.Sektir nF semlagWarerulgaWilagetanumiWfr500Ys.kr.til800millj.kr.engetaY;veriWhrri, 9 eWaalltaW10%afheildarveltusamkvmtsWastasamYykktarsreikningilgaWilanseWa10%  afsWastasamYykktasamstWureikningieflgaWilierhlutiafsamstWu.   y Xrttfyrir3.mgr.erheimiltaWkvarWalgaWilaeWaeinstaklingistj;rnvaldssektsem r nemuralltaWtvfaldriYeirrifjrhWsemfjrhagslegurvinningurafbrotinunemur. e=  y kvarWanirFjrmlaeftirlitsinsumstj;rnvaldssektireruaWfararhfar.Sektirrennarkis 0 sj;WaWfrdregnumkostnaWiviWinnheimtuna.Sustj;rnvaldssektirekkigreiddarinnanmn  aWarfrkvrWunFjrmlaeftirlitsinsskalgreiWadrttarvextiaffjrhWsektarinnar.Um  kvrWunogtreikningdrttarvaxtafereftirlgumumvextiogverWtryggingu. i K|    K|~  126& , .gr.K|~~݌ ' Ќ   J    J\  kvrWunstj;rnsUsluviWurlaga.J\݌  Ќ    y ViWkvrWunstj;rnsUsluviWurlagasamkvmtYessumkafla,Y.m.t.umfjrhWstj;rn  valdssekta,skaltekiWtillittilallraatvikasem','Ԁmliskipta,Y.m.t.eftirfarandieinsogviW: `  / x/ *(g00x4ABCD"A0J"  A0J y2g  a  .3  Ԉ0    alvarleikabrotsoghvaWYaWhefurstaWiWlengi,A0J݌S+!   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    byrgWarhinsbrotlega,A0J5݌"   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    fjrhagsstWuhinsbrotlega,srlagimeWhliWsj;nafrsveltulgaWilaeWarstekjumog # eignumeinstaklings,A0J,݌ $   Ќ  "A0J"  A0Jq y2g  d  .3  Ԉ0    YUWingarvinnings,eWatapssemforWaWvarmeWbroti,fyrirhinnbrotlega,A0Jq݌!W%   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    tapsYriWjaaWilaafbroti,A0Jۆ݌J""&   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    samstarfsv&  iljahinsbrotlega,ogA0J݇݌#'   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    fyrribrota.'#TA0J݌#(   Ќ   4ABCD(%0x0*k z{|}~(0x0x4ABCDK|    K|  127.gr.K|݌ v%N!* Ќ   J    JO  Stt.JOy݌ A&"+ Ќ    y HafiaWiligerstbrotlegurviWkvWilagaYessara,reglnaeWareglugerWasemsettareru  '", grundvelliYeirra,eWakvarWanirFjrmlaeftirlitsinsgrundvelliYeirra,erFjrmlaeftir '#- litinuheimiltaWljkamlinumeWsttmeWsamYykkimlsaWila,endasekkiumaWrWa (z$. meirihttarbrotsemrefsiviWurlgliggjaviW.StterbindandifyrirmlsaWilaYegarhann ( hefursamYykktogstaWfestefnihennarmeWundirskriftsinni.   y SeWlabanki0slandsseturreglurumframkvmdgreinarinnar.  K|    K|  K|Վ݌̌   K|    K|%  128.gr.K|%L݌ T, Ќ   J    J  Saknmi.J݌  Ќ    y Stj;rnsUsluviWurlgumverWurbeitt;hWYvhvortlgbroteruframinafsetningieWa  gleysi.   K|    K|  129.gr.K|%݌ K #  Ќ   J    J  RtturgrunaWsmanns.J݌    Ќ    y 0mlisembeinistaWeinstaklingiogtilgreinakemuraWljkameWlagningustj;rnvalds    sektareWakrutillgregluhefurssemrkstuddurgrunurleikuraWhafigerstsekurum   lgbrotrtttilaWneitaaWsvaraspurningumeWaafhendaggneWamuninemahgtsaW wO  tilokaaWYaWgetihaftYUWingufyrirkvrWunumbrothans.FjrmlaeftirlitiWskalleiWbeina B  hinumgrunaWaumYennanrtt.    K|    K|  1& , 30.gr.K|݌ {  Ќ   J    J  FresturtilaWleggjastj;rnsUsluviWurlg.JI݌ nF Ќ    y HeimildFjrmlaeftirlitsinstilaWleggjastj;rnsUsluviWurlgsamkvmtlgumYessum 9 fellurniWurYegarsjreruliWinfrYvaW',ǔԀhttsemilauk.   y Fresturskv.1.mgr.rofnarYegarFjrmlaeftirlitiWtilkynniraWilaumranns;knmeintu  broti.RoffrestshefurrttarhrifgagnvartllumsemstaWiWhafaaWbrotinu. r K|    K|֗  13&  1.gr.K|֗݌ 0 Ќ   J    Ju  RefsingviWbroti.Ju݌  Ќ    y XaWvarWarsektumeWafangelsialltaWtveimurrum,liggiYyngrirefsingekkiviWbroti  samkvmtWrumlgum,aWbrj;tagegneftirfarandikvWumlagannaogreglnaeWareglu i gerWasemsettarerugrundvelliYeirr'0a: \4  4ABCD(%0x0xz{|}~:/ x/"A0J"  A0J. y2%  1  .3  Ԉ0    5.gr.umaWstarfasemverWbrfafyrirtkinstarfsleyfis.A0J.[݌'   Ќ  "A0J"  A0JL y2%  2  .3  Ԉ0    12.gr.umtilkynninguaWilavegnavirkseignarhlutarverWbrfafyrirtki.A0JLy݌   Ќ  "A0J"  A0Jz y2%  3  .3  Ԉ0    37.gr.umkaupaukakerfiogstarfslokasamningaverWbrfafyrirtkja.A0Jz݌   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    68.gr.umstarfsemieWaYj;nustuverWbrfafyrirtkismeWstaWfestuutanEEShrlandi `  meWstofnuntibs.A0Jʞ݌S+!   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    74.gr.umstarfsleyfiskipulegsmarkaWar.A0J<݌"   Ќ  "A0J"  A0J y2%  6  .3  Ԉ0    82.gr.umkrfurvegnavirkraeignarhlutarekstraraWilamarkaWar.A0JF݌#   Ќ  "A0J"  A0J@ y2%  7  .3  Ԉ0    104.gr.umveitingugagnaskUrsluYj;nustunstarfsleyfis.A0J@m݌ $   Ќ  "A0J"  A0J` y2%  8  .3  Ԉ0    114.gr.umendurskoWun.A0J`݌!W%   Ќ  "A0J"  A0JX y2%  9  .3  Ԉ0    115.gr.umupplUsingaogtilkynningarskylduendurskoWanda.A0JX݌J""&   Ќ  "A0J "  A0Jw y2%  10  .3  Ԉ0    116.gr.umhfiendurskoWanda.A0Jw݌#'   Ќ   4ABCD(%00 4ABCD y BrotgegnlgumYessumervarWasektumeWafangelsivarWarefsinguhvortsemYaueru #( framinafsetningieWagleysi. $ )  y HeimilteraWgeraupptkanmeWd;mibeinaneWa;beinanhagnaWsemhlotisthefuraf v%N!* brotigegnYeimkvWumlagaYessaraervarWasektumeWafangelsi. A&"+  y TilrauntilbrotseWahlutdeildbrotumsamkvmtlgumYessumerrefsiverWeftirYvsem  '",  segiralmennumhegningarlgum. '#-  y GeramlgaWilasek&   tfyrirbrotlgumYessumogreglugerWumogreglumsemsettareru ( grundvelliYeirra;hW'(ԀYvhvortskverWisnnuWtiltekinnfyrirsvarsmann,starfsmann  eWaannanaWilasemstarfarvegumlgaWilans.HafifyrirsvarsmaWur,starfsmaWureWaannar  aWilivegumlgaWilanssaknmanhttbrotiWgegnlgumYessumeWareglumsemsettar a erugrundvelliYeirrastarfsemilgaWilansmgerahonumrefsingu,aukYessaWgeralg T, aWilanumsekt.  K|    K|5  132.gr.K|5\݌   Ќ   J    JȬ  Kratillgreglu.JȬ݌  X Ќ    y BrotgegnlgumYessumstaaWeinsranns;knlgregluaWundangenginnikruFjrmla K #  eftirlitsins.     y VarWimeintbrotlgumYessumbWistj;rnvaldssektumogrefsingumeturFjrmla    eftirlitiWhvortmlskulikrttillgreglueWaYvlokiWmeWstj;rnvaldskvrWunhjstofnun   inni.EfbroterumeirihttarberFjrmlaeftirlitinuaWvsaYeimtillgreglu.Brottelstmeiri wO  httarefYaWlUturaWverulegumfjrhWum,efverknaWurerframinnsrstaklegavtaverWan B  htteWaviWaWstWursemaukamjgsaknmibrotsins.JafnframtgeturFjrmlaeftirlitiW    hvaWastigiranns;knarsemervsaWmlivegnabrotalgumYessumtilranns;knarlg   reglu.GtaskalsamrmisviWrlausnsambrilegramla. {   y MeWkruFjrmlaeftirlitsinsskulufylgjaafritYeirragagnasemgrunurumbroter nF studdurviW.kvWiIV.!VII.kaflastj;rnsUslulaga,nr.37/1993,gildaekkiumkvrWun 9 FjrmlaeftirlitsinsumaWkramltillgreglu.   y FjrmlaeftirlitinuerheimiltaWltalgregluogkruvalditupplUsingarogggnsem  stofnuninhefuraflaWogtengjastYeimbrotumsemtilgreinderu2.mgr.Fjrmlaeftirlitinu r erheimiltaWtakaYttaWgerWumlgreglusemvarWaranns;knsmubrota. e=  y LgregluogkruvaldierheimiltaWltaFjrmlaeftirlitinutupplUsingarogggnsem 0 hnhefuraflaWogtengjastYeimbrotumsemtilgreinderu2.mgr.LgregluerheimiltaW  takaYttaWgerWumFjrmlaeftirlitsinssemvarWaranns;knsmubrota.   y TeljikrandiaWekkisuefnitilmlshfWunarvegnameintrarrefsiverWrarhttsemisem i jafnframtvarWarstj;rnsUsluviWurlgumgeturhannsenteWaendursentmliWtilFjrmla \4 eftirlitsinstilmeWferWarogkvrWunar. ' K|    K|ȶ  133.gr.K|ȶ݌  Ќ   J    J[  Opinberbirtingstj;rnsUsluviWurlagaogannarrarWstafanavegnabrota.J[݌ `  Ќ    y FjrmlaeftirlitiWskalntafarbirtavefsnumsrhverjaniWurstWuumbeitingustj;rn S+! sUsluviWurlaga,ogannarrarWstafana,vegnabrotakvWumlagannakjlfartilkynningar " tilhinsbrotle&  gaumkvrWunFjrmlaeftirlitsins.NiWurstaWasemerbirtskalaWlgmarki # innihaldaupp'SlUsingarumtegundogeWlibrotsognafnhinsbrotlega.  $  y TeljiFjrmlaeftirlitiWaWopinberbirtingnafnihinsbrotlega,annarralgaWilaeWaein !W% staklingasemkomaframniWurstWuFjrmlaeftirlitsinssamrmistekkimeWalh;fsreglu J""& stj;rnsUslurttareWaaWbirtinggetistofnaWstWugleikafjrmlamarkaWahttueWaskaWaW #' yfirstandandiranns;kngeturFjrmlaeftirlitiW: #( "A0J"  A0J y2%  1  .3  Ԉ0    frestaWbirtinguniWurstWunnarYartilstWurfyriraWbirtahanaekkieruekkilengur $ ) tilstaWar,eWaA0JJ݌v%N!*   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    birtniWurstWunYessaWnafngreinahinnbrotlegaeWaaWralgaWilaeWaeinstaklinga A&"+  semkomaframkvrWunFjrmlaeftirlitsins.A0J݌ '",   Ќ   4ABCD(%004ABCD y Fjrml& a  aeftirlitiWgeturkveWiWaWbirtaekkiniWurstWuefeftirlitiWteluraWbirtingskv. ( 2.mgr.getistofnaWstWugleikafjrmlamarkaWahttu,skaWaWyfirstandandiranns;kneWa  efhnsam'a(rmistekkimeWalh;fsreglustj;rnsUslurttar.   y 0tilvikinafnlausrarbirtingarniWurstWuskv.2.tlul.2.mgr.erFjrmlaeftirlitinuheimilt a aWbirtanafnviWkomandiYegarstWurfyrirnafnleyndeigaekkilengurviW. T,  y FjrmlaeftirlitiWskalbirtaupplUsingarvefsnumefhfWaWermlfyrird;mst;lumtil  ;gildingarkvrWunYessumbeitinguviWurlagaeWaannarrarWstafanavegnabrota.Fjr  mlaeftirlitiWskalennfremurbirtaupplUsingarumlyktirmlsinshverjud;mstigi.Aftur   kalliFjrmlaeftirlitiWkvrWunsnaumbeitinguviWurlagaeWaannarrarWstafanaskal  X stofnuninupplUsaumYaWvefsnum. K #   y NiWurstWurumbeitingustj;rnsUsluviWurlagaeWaannarrarWstafanavegnabrotakvW    umlagannaskulubirtarvefFjrmlaeftirlitsinsaWlgmarkifimmr.Pers;nuupplUsingar    semkomaframniWurstWunumskuluekkiverabirtarlengurenmlefnalegarstWurkalla   YaWsamrmiviWlgumpers;nuverndogvinnslupers;nuupplUsinga. wO   y SamhliWabirtinguniWurstWuvefFjrmlaeftirlitsinsskalstofnuninupplUsaESMAum B  birtinguna.FjrmlaeftirlitiWskaleinnigupplUsaESMAumallarniWurstWurumbeitingu    stj;rnsUsluviWurlagaeWaannarrarWstafanaYeimtilvikumYegarFjrmlaeftirlitiWkveWur   aWbirtaYrekki.FjrmlaeftirlitiWskalennfremurupplUsastofnuninaefhfWaWermltil {  ;gildingarkvrWunFjrmlaeftirlitsinsumbeitinguviWurlagaeWaannarrarWstafanaog nF umlyktirmlsinshverjud;mstigi.XskalFjrmlaeftirlitiWupplUsaESMAumallad;ma 9 semfallamlumYarsemrefsingumerbeittvegnabrotaYessumlgum.   y FjrmlaeftirlitiWskalrlegasendaESMAupplUsingarsamandregnuformiumbeitingu  stj;rnsUsluviWurlagaeWaannarrarWstafana.XskalFjrmlaeftirlitiWrlegasendaESMA r upplUsingarsamandregnuformi,YannigaWeinstakiraWilarsu;pers;nugreinanlegir,um e= krurtillgregluogniWurstWurslkramla. 0  y FjrmlaeftirlitiWskalbirtavefsnumYstefnusemeftirlitiWfylgirviWframkvmdbirt  ingarsamkvmtYessarigrein.   y SeWlabanki0slandsbirtirreglurumformogefnitilkynningatilESMA. i O|    O|  10.X&  TTURO|݌ ' Ќ   N     N  SamstarfFjrmlaeftirlitsinsviWlgbryfirvldWrumaWildarrkjum.N݌  Ќ    K|    K|q  134.gr.K|q݌  Ќ   J    J  AlmenntumsamstarfFjrmlaeftirlitsinsviWnnurlgbryfirvld.J.݌ d  Ќ    y FjrmlaeftirlitiWskaleinsogYrferstarfameWlgbrumyfirvldumWrumaWildar W/! rkjumviWframkvmdeftirlitssamkvmtlgumYessum.0YvfelastsrlagiupplUsinga "" skiptiaukYtttkuranns;knumogannarr''6ieftirlitsstarfsemi. #  y FjrmlaeftirlitiWgetur;skaWeftirhverskonarupplUsingumfrlgregluumranns;kneWa  $ saks;knmlavegnabrotalgumYessum,sbr.2.mgr.132.gr.,ogberhenniaWveitaFjr ![% mlaeftirlitinuslkarupplUsingarinnanhfilegsfrests. N"&&  y SeWlabanki0slandsskalgerasamstarfssamningviWlgbrtyfirvaldheimaaWildarrkiviW #' skiptavettvangssvettvangurinntalinnverulegamikilvgurmeWtillititilvirkniinnlends #( verWbrfamarkaWarogfjrfestaverndar.HiWsamaviW,eftiratvikum,sinnlendurviWskipta $ ) vettvangurtalinnhafaslktmikilvgiWruaWildarrki. z%R!*  y FjrmlaeftirlitinuerheimiltaWnUtaeftirlitsheimildirsnarskv.8.YttitilaWstoWarWru E&"+  lgbruyfirvaldiY;aWhttseminsemertilskoWunarsekki;lgleghrlandi. '",  y FjrmlaeftirlitiW&   skal,hafiYaWgildastWutilaWtlaaWhttsemihafittsrstaWWru ( aWildarrkisemfarig'(egnkvWumMiFID2eWaMiFIR,tilkynnalgbruyfirvaldiviWkom  andiaWildarrkiogESMAumYaW.BeristFjrmlaeftirlitinuslktilkynningumbrotgegn  lgumYessumfrlgbruyfirvaldiWruaWildarrkiskalYaWhaldaviWkomandilgbru a yfirvaldiogESMAupplUstumumlyktirmlsinsog,einsogviW,framvinduYess. T,  y SeWlabanki0slandsseturnnarireglurumsamstarfssamningaviWlgbryfirvld.  K|    K|  135.gr.K|݌   Ќ   J    J=  TilkynningarumhmrkstWum.J=g݌  X Ќ    y FjrmlaeftirlitiWskaltilkynnaESMAogWrumlgbrumyfirvldumaWildarrkjumum K #  rWstafanirskv.12.og13.tlul.4.mgr.119.gr.     y Tilkynninginskalinnihalda,einsogviW:    "A0J"  A0J  y2%  1  .3  Ԉ0    UpplUsingarskv.8.tlul.4.mgr.119.gr.,Y.m.t.nfnYeirrasemrWstfuninbeinistaW   ogstWurhennar.A0J 9݌wO    Ќ  "A0J"  A0J} y2%  2  .3  Ԉ0    Umfangtakmarkanaskv.13.tlul.4.mgr.119.gr.,Y.m.t.nfnYeirrasemrWstfunin B  beinistaW,viWkomandifjrmlagerninga,takmarkanirstWurogundanYgursem    veittarhafaveriWskv.98.gr.ogstWurYeirra.A0J}݌    Ќ   4ABCD(%004ABCD y Tilkynninginskalsend24klukkustundumWurenrWstfuninaWtakagildi,enheimilt {  eraWsendahanameWskemmrifyrirvaraviWsrstakaraWstWur. nF  y Fjrmlaeftirlitinuerheimilt,kjlfarYessaWYvbersttilkynningskv.1.mgr.frWru 9 lgbruyfirvaldi,aWgrpatilrWstafanaskv.12.og13.tlul.4.mgr.119.gr.teljiYaWYrf  YvtilaWmark&  miWumlgbrayfirvaldsinsmeWtakmrkuninniverWinW.YaWeinnigviW  Yegarlagtertil'aWgripiWstilrWstafana. r  y Xegartilkynningskv.1.mgr.varWarheildsluorkuafurWskalFjrmlaeftirlitiWeinnig e= sendaSamstarfsstofnuneftirlitsaWilaorkumarkaWihana. 0  y FjrmlaeftirlitiWskal,beristbeiWniYarum&  ,veitaUmhverfisstofnunupplUsingarsaman  dregnuformi,YannigaWeinstakiraWilarsu';pers;nugreinanlegir,umviWskiptisemfalla  undirlgYessimeWlosunarheimildir,Y.m.t.afleiWuviWskipti.FjrmlaeftirlitiWskalaukYess i starfameWUmhverfisstofnuneinso&  gYrfertilaWtryggjafullngjandiyfirsUnyfirmarkaW \4 meWlosunarheimildir.'\ ' K|    K|=  136.gr.K|=d݌  Ќ   J    J  SamstarfviWframkvmdeftirlits.J݌ `  Ќ    y FjrmlaeftirlitiWskal,beristbeiWniumaWstoWviWathuguneWaranns;knfrlgbruyfir S+! valdiaWildarrki: " "A0J"  A0JB y2%  1  .3  Ԉ0    FramkvmaathuguneWaranns;kn.A0JBo݌#   Ќ  "A0J"  A0JD y2%  2  .3  Ԉ0    HeimilalgbrayfirvaldinuaWgeraYaW.A0JDq݌ $   Ќ  "A0J"  A0JR y2%  3  .3  Ԉ0    HeimilaendurskoWendumeWaWrumsrfrWingumaWgeraYaW.A0JR݌!W%   Ќ   4ABCD(%004ABCD y Evr;pskuverWbrfaeftirlitsstofnuninnierheimiltskv.21.gr.reglugerWar(ESB)nr.1095/ J""& 2010,sbr.lgumevr;pskteftirlitskerfifjrmlamarkaWi,aWtakaYttframkvmdeftirlits, #' vettvangsskoWanaeWaranns;knahrlandiYegarslktferframsamstarfiFjrmlaeftir #( litsinsoglgbrsyfirvaldsWruaWildarrki. $ )  y SeWlabanki0slandsseturnnarireglurumframkvmdgreinarinnar. v%N!*   A&"+ K|    K|S  13&   7.gr.K|Sz݌ ( Ќ   J    J  UpplUsingaskipti.J&݌  Ќ    y FjrmlaeftirlitiWskalYegarstaWveitalgbrumyfirvldumaWildarrkjumupplUsingar  semYaWbUryfirognauWsynlegarerutilframkvmdareftirlitsmeWkrfumsembyggjast a MiFID2ogMiFIR'(. T,  y FjrmlaeftirlitinuerheimiltviWveitinguupplUsingaskv.1.mgr.aWtakaframaW;heimilt  saWmiWlaYeimtilYriWjaaWilansamYykkisogaWafmarkahvaWatilgangiupplUsingarnar  verWanotaWar.    y UpplUsingarsemFjrmlaeftirlitiWm;ttekurfrlgbrumyfirvldumaWildarrkjum  X vegnaeftirlitsmeWlgumYessumverWaaWeinsnotaWareftirlitsstarfsemi,srlagivegna: K #  "A0J"  A0J% y2%  1  .3  Ԉ0    eftirlitsmeWYvaWverWbrfafyrirtkiuppfylliskilyrWilagaYessara,einogsrogsam    stWugrunni,A0J%R݌     Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    eftirlitsmeWtraustrivirkniviWskiptavettvangs,ogA0J݌    Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    snnunarfrslufyrird;mst;lumefkvrWunFjrmlaeftirlitsinshefurveriWkrW.A0J݌wO    Ќ   4ABCD(%004ABCD y SeWlabanki0slandsseturnnarireglurumframkvmdgreinarinnar. B  K|    K|  138.gr.K|݌   Ќ   J    Jg  SttamiWlunmilliFjrmlaeftirlitsinsoglgbrsyfirvaldsWruaWildarrki.Jg݌ {  Ќ    y FjrmlaeftirlitiWgeturvsaWmlitilEftirlitsstofnunarEFTAsemvarWarathuguneWa nF ranns;knskv.136.gr.eWaupplUsingaskiptiskv.137.gr.YegarbeiWnihefurveriWhafnaWeWa 9 ekkihefurveriWgripiWtilaWgerWainnaneWlilegratmamarka.   y UmmlsmeWferWina,semgeturleitttilbindandikvrWungagnvartFjrmlaeftirlitinu,  ferskv.19.gr.reglugerWar(ESB)nr.1095/2010,sbr.lgumevr;pskteftirlitskerfifjr r mlamarkaWi. e=   K|    K|  1& , 39.gr.K|݌  Ќ   J    J  Hfnunsamstarfs.J݌  Ќ      y FjrmlaeftirlitinuerheimiltaWhafnabeiWniumaWstoWviWeftirlitskv.136.gr.eWaupp i lUsingaskiptiskv.137.gr.efbeiWnivarWar',2ԀsmuhttsemiogsmuaWilamli: \4 "A0J"  A0JL y2%  1  .3  Ԉ0    semYegarertilmeWferWarhjslenskumd;mst;lum,eWaA0JLy݌'   Ќ  "A0J"  A0Jr y2%  2  .3  Ԉ0    YarsemendanlegniWurstaWaliggurfyrirhjslenskumd;mst;lum.A0Jr݌   Ќ   4ABCD(%004ABCD y FjrmlaeftirlitiWskaltilkynnaESMAoglgbrayfirvaldinusembeiWninbarstfrum  hfnuninasamttarlegumupplUsingumumstWurhennar. `    K|    K|  140.gr.K|$݌ " Ќ   J    J  SamrWWurenstarfsleyfierveitt.J݌ # Ќ      y FjrmlaeftirlitiWskalhafasamrWviWviWkomandilgbryfirvldWrumaWildarrkjum  $ WurenstarfsleyfierveittverWbrfafyrirtkisemer: !W% "A0J"  A0J4 y2%  1  .3  Ԉ0    BtibverWbrfafyrirtkis,rekstraraWilamarkaWareWalnastofnunarWruaWildarrki.A0J4a݌J""&   Ќ  "A0J"  A0J} y2%  2  .3  Ԉ0    Btibm;WurflagsverWbrfafyrirtkiseWalnastofnunarWruaWildarrki.A0J}݌#'   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    UndiryfirrWumaWilasemfereinnigmeWyfirrWyfirverWbrfafyrirtkieWalnastofnun #( meWstarfsleyfiWruaWildarrki.A0J݌$ )   Ќ   4ABCD(%004ABCD y FjrmlaeftirlitiWskalhafasamrWviWviWkomandilgbryfirvldWrumaWildarrkjum v%N!* WurenstarfsleyfierveittverWbrfafyrirtkieWarekstraraWilamarkaWarsemer: A&"+ "A0J"  A0J y2%  1  .3  Ԉ0    BtiblnastofnunareWavtryggingaflagsmeWstarfsleyfiWruaWildarrki.A0J݌ '",   Ќ  "A0J"  A0J  y2%  2  .3  Ԉ0    Btibm;WurflagslnastofnunareWavtryggingaflagsmeWstarfsleyfiWruaWildar '#- rki.A0J + ݌(z$.   Ќ  "A0J"  A0J_  y2%  3  .3  Ԉ0    UndiryfirrWumaWilasemfereinnigmeWyfirrWyfirlnastofnuneWavtryggingaflagi ( meWstarfsleyfiWruaWildarrki.A0J_  ݌   Ќ   |/01234567(004ABCD y SamrWFjrmlaeftirlitsinssamkvmtYessarigreinskalsrlagitakatilmatshfitil  aWfarameWvirkaneignarhlutogmatsorWsporiogYekkinguYeirrasemreyndstj;rnafyrir a tkigegnumeignarhald.FjrmlaeftirlitiWskalveitaviWkomandilgbruyfirvaldiallar T, upplUsingarumhfiaWilatilaWfarameWvirkaneignarhlut,umYsemreyndstj;rnaviW  komandifyrirtkjumogYrupplUsingarsemnauWsynlegarerutilaWhgtsaWveitastarfs  leyfiogvegnaeftirlitsmeWviWvarandikrfumtilviWkomandifyrirtkja.    y SeWlabanki0slandsseturnnarireglurumframkvmdgreinarinnar.  X   K|    K|  141.gr.K|݌    Ќ   J    JZ  UpplUsingaflunumtibhrlandi.JZ݌    Ќ      y FjrmlaeftirlitinuerheimiltaWkrefjaverWbrfafyrirtki,semstarfrkjatibhrlandi,   reglubundiWumupplUsingarumstarfsemitibsinsYvskyniaWvinnatlfrWiupplUsingar. wO   y FjrmlaeftirlitinueraukYessheimiltaWkrefjatibverWbrfafyrirtkjafrWrum B  aWildarrkjumumhverjarYrupplUsingarsemYaWtelurnauWsynlegartilaWsinnaeftirlits    hlutverkisnuskv.5.mgr.61.gr.SlkarkrfurskuluY;ekkigangalengraengagnvartverW   brfafyrirtkjummeWstarfsleyfihrlandi. {    K|    K|  14&  2.gr.K|'݌ 9 Ќ   J    J  HeimildirFjrmlaeftirlitsinstilrWstafanavegna;lgmtrarhttsemi  verWbrfafyrirtkjaogviWskiptavettvangasemveitaYj;nustu  Ѐhrlandiyfirlandamri.J݌ r Ќ      y FjrmlaeftirlitiWskal,sgildstWatilaWtlaaWverWbrfafyrirtkisemveitirverW e= brfaYj;nustuhrlandiyfirlandam'9Hribrj;tigegnkvWumlagaYessara,tilkynnalgbru 0 yfirvaldiheimaaWildarrkiumYaW.HiWsamaviWumtibverWbrfafyrirtkishrlandi  hafiFjrmlaef&  tirlitiWekkiheimildsamkvmtlgumYessumtilaWbregWastviWhttseminni  viWeigandih'tt. i  y HaldiverWbrfafyrirtkieWatibframhttsemiskv.1.mgr.sembersUnilegagengur \4 gegnhagsmunumfjrfestahrlandieWatraustrivirknimarkaWa,YrttfyriraWgerWirlgbrs ' yfirvaldsheimaaWildarrki,skalFjrmlaeftirlitiW,eftiraWhafatilkynntlgbruyfirvaldi  heimaaWildarrkiYarum,grpatilYeirrarWstafanasemnauWsynlegarerutilverndar  fjrfestumogtraustrivirknimarkaWanna,Y.m.t.aWkomavegfyrirllfrekariviWskiptiverW `  brfafyrirtkisinshrlandi.FjrmlaeftirlitiWskaltafarlausttilkynnaframkvmdastj;rn S+! Evr;pusambandsinsogESMAumslkarrWstafanir.FjrmlaeftirlitinuereinnigheimiltaW " vsamlinutilEftirlitsstofnunarEFTAsamrmiviW19.gr.reglugerWar(ESB)nr. # 1095/2010,sbr.lgumevr;pskteftirlitskerfifjrmlamarkaWi.  $  y 0YeimtilvikumsemFjrmlaeftirlitiWhefurheimildirtilaWbregWastviWhttsemi !W% verWbrfafyrirtkismeWtibhrlandi,semerandstWkvWumlagaYessara,berYvaW J""& nUtaYrheimildirtilaWkrefjastYessaWYaWltiafhttseminni.VerWiverWbrfafyrirtkiW #' ekkiviWkrfumFjrmlaeftirlitsinsskalstofnuningrpatilYeirrarWstafanasemnauWsyn #( legarerutilaWfyrirtkiWltiafhenni.FjrmlaeftirlitiWskaltilkynnalgbruyfirvaldi $ ) heimaaWildarrkiumslkarrWstafanir.EftibiWheldurframhttsemisemerandstW v%N!* lgumYessum,YrttfyrirrWstafanirFjrmlaeftirlitsins,YskalstofnuningrpatilYeirra A&"+ rWstafanasemnauWsynlegarerutilverndarfjrfestumogtraustrivirknimarkaWarins.Fjr  '", mlaeftirlitiWskaltafarlausttilkynnaframkvmdastj;rnEvr;pusambandsinsogESMAum '#- slkarrWstafanir.FjrmlaeftirlitinuerheimiltaWvsamlinutilEftirlitsstofnunarEFTA (z$. samrmiviW19.gr.reglugerWar(ESB)nr.1095/2010,sbr.lgumevr;pskteftirlitskerfi ( fjrmlamarkaWi.   y FjrmlaeftirlitiWskal,sgildstWatilaWtlaaWmarkaWstorgfjrmlagerningaeWa  skipulegtmarkaWstorgsemveitirYj;nustuhrlandiyfirlandamribrj;tigegnkvWum a lagaYessara,tilkynnalgbruyfirvaldiheimaaWildarrkiumYaW.HaldimarkaWstorgfram T, httsemisembersUnilegafergegnhagsmunumfjrfestahrlandi,YrttfyriraWgerWirlg  brsyfirvaldsheimaaWildarrki,skalFjrmlaeftirlitiW,eftiraWhafatilkynntlgbruyfir  valdiheimaaWildarrkiYarum,grpatilYeirrarWstafanasemnauWsynlegarerutilverndar   fjrfestumogtraustrivirknimarkaWarins,Y.m.t.aWkomavegfyriraWgangaWilaogYtt  X takendahrlandiaWmarkaWstorginu.FjrmlaeftirlitiWskaltafarlausttilkynnafram K #  kvmdastj;rnEvr;pusambandsinsogESMAumslkarrWstafanir.Fjrmlaeftirlitinuer    heimiltaWvsamlinutilEftirlitsstofnunarEFTAsamrmiviW19.gr.reglugerWar(ESB)    nr.1095/2010,sbr.lgumevr;pskteftirlitskerfifjrmlamarkaWi.    y FjrmlaeftirlitiWskalsendaverWbrfafyrirtkieWamarkaWstorgiskrifleganrkstuWning wO  fyrirkvrWunumsamkvmtYessarigreinsemfelasrstj;rnvaldssektireWatakmarkanir B  starfsemiYeirra.    K|    K|)  1& , 43.gr.K|))݌ {  Ќ   J    Jb*  SamstarfogupplUsingaskiptiviWESMAogEftirlitsstofnunEFTA.Jb**݌ nF Ќ    y FjrmlaeftirlitiWskal,samstarfiviWEftirlitsstofnunEFTAogESMA,sinnaeftirlitimeW 9 lgumYessumsamrmiviWreglugerW', *Ԁ(ESB)nr.1095/2010,sbr.lgumevr;pskteftirlits  kerfifjrmlamarkaWi.FjrmlaeftirlitiWskalveitastofnununumupplUsingarsemnauWsyn  legarerutilaWYrgetisinnteftirlitshlutverkisnusamkvmtlgumYessumoglgumum r evr;pskteftirlitskerfifjrmlamarkaWi,sbr.35.reglugerWar(ESB)nr.1095/2010. e= O|    O|-  O|--݌̌   O|    O|'.  11.XTTURO|'.N.݌  Ќ   N     N.  TmiskvWi.N..݌  Ќ    K|    K|f/  144.gr.K|f//݌ m Ќ   J    J/  AWfararhfikvarWanaEftirlitsstofnunarEFTAogmlskottilEFTAd;mst;lsins.J/#0݌ `8 Ќ    y kvarWanirEftirlitsstofnunarEFTAsamkvmtlgumYessumeruaWfararhfar,semog + d;marogrskurWirEFTAd;mst;lsins.   y kvrWunumEftirlitsstofnunarEFTAmskj;tatilEFTAd;mst;lsinssamrmiviW  samningmilliEFTArkjannaumstofnuneftirlitsstofnunarogd;mst;ls. d  K|    K|2  145.gr.K|22݌ "" Ќ   J    J3  ReglugerWarogregluheimildirvegnaMiFIR.J3H3݌ # Ќ    y RWherraerheimiltaWsetjareglugerWumnnariframkvmdMiFIRumYauatriWisem  $ komafram8.og9.mgr.1.gr.hennarumundanYgurfrgildissviWi. ![%  y SeWlabanka0slandserheimiltaWsetjareglurumnnariframkvmdMiFIRumYauatriWi N"&& semkomaframeftirfarandigreinumhennar: #'  4ABCD(%00|/01234567 / /"A0J"  A0J:6 y2%  1  .3  Ԉ0    2.mgr.2.gr.umskilgreiningar.A0J:6g6݌#(   Ќ  "A0J"  A0J97 y2%  2  .3  Ԉ0    6.mgr.4.gr.umundanYgurfyrirhlutabrfagerninga.A0J97f7݌$ )   Ќ  "A0J"  A0JO8 y2%  3  .3  Ԉ0    9.mgr.5.gr.umkerfiumhmarksmagn.A0JO8|8݌z%R!*   Ќ  "A0J"  A0JS9 y2%  4  .3  Ԉ0    2.mgr.7.gr.umheimildtilaWfrestabirtingu.A0JS99݌E&"+   Ќ  "A0J"  A0Jd: y2%  5  .3  Ԉ0    5.mgr.9.gr.umundanYgurfyriraWragerningaenhlutabrfagerninga.A0Jd::݌'",   Ќ  "A0J"  A0J; y2%  6  .3  Ԉ0    4.mgr.11.gr.umheimildtilaWfrestabirtingu.A0J;;݌'#-   Ќ  "A0J"  A0J< y2%  7  .3  Ԉ0    2.mgr.12.gr.umskyldutilaWgeraforogeftirviWskiptaupplUsingartiltkaraW ( skilinnhtt.A0J<<݌   Ќ  "A0J"  A0J> y2%  8  .3  Ԉ0    2.mgr.13.gr.umskyldutilaWgeraforogeftirviWskiptaupplUsingartiltkarsann  gjrnumviWskiptakjrum.A0J>.>݌a   Ќ  "A0J"  A0Jp? y2%  9  .3  Ԉ0    7.mgr.14.gr.umskylduinnmiWlaratilaWbirtaopinberlegafstverWtilboWvegnahluta T, brfa,heimildarskrteina,kauphallarsj;Wa,skrteinaogannarrasvipaWrafjrmla  gerninga.A0Jp??݌   Ќ  "A0J "  A0JBA y2%  10  .3  Ԉ0    5.mgr.15.gr.umframkvmdfyrirmlaviWskiptavina.A0JBAoA݌    Ќ  "A0J "  A0JXB y2%  11  .3  Ԉ0    3.mgr.17.gr.umaWgangaWverWtilboWum.A0JXBB݌ X   Ќ  "A0J "  A0JlC y2%  12  .3  Ԉ0    2.og3.mgr.19.gr.umeftirlitafhlfuESMA.A0JlCC݌K #    Ќ  "A0J "  A0JzD y2%  13  .3  Ԉ0    3.mgr.20.gr.umupplUsingagjfverWbrfafyrirtkjaaWviWskiptumloknummeWhluta    brf,heimildarskrteini,kauphallarsj;Wi,skrteiniogaWrasvipaWafjrmlagerninga.A0JzDD݌     Ќ  "A0J "  A0J3F y2%  14  .3  Ԉ0    5.mgr.21.gr.umupplUsingagjfaWviWskiptumloknumafhlfuverWbrfafyrirtkja   meWskuldabrf,samsettarfjrmlaafurWir,losunarheimildirogafleiWur.A0J3F`F݌wO    Ќ  "A0J"  A0JG y2%  15  .3  Ԉ0    4.mgr.22.gr.umupplUsingagjftilgagnsisogannarratreikninga.A0JGH݌B    Ќ  "A0J"  A0JH y2%  16  .3  Ԉ0    3.mgr.23.gr.umviWskiptaskyldurverWbrfafyrirtkja.A0JH+I݌     Ќ  "A0J"  A0JJ y2%  17  .3  Ԉ0    3.mgr.25.gr.umskyldutilaWhaldaskr.A0JJGJ݌    Ќ  "A0J"  A0J(K y2%  18  .3  Ԉ0    6.og9.mgr.26.gr.umskyldutilaWtilkynnaviWskipti.A0J(KUK݌{    Ќ  "A0J"  A0JGL y2%  19  .3  Ԉ0    3.mgr.27.gr.umskyldutilaWtvegatilvsunarggnfyrirfjrmlagerninga.A0JGLtL݌nF   Ќ  "A0J"  A0JwM y2%  20  .3  Ԉ0    5.mgr.28.gr.umskyldutilaWeigaviWskiptiskipulegummrkuWum,markaWstorgum 9 fjrmlagerningaeWaskipulegummarkaWstorgum.A0JwMM݌   Ќ  "A0J"  A0JN y2%  21  .3  Ԉ0    3.mgr.29.gr.umstWustofnunarskyldufyrirafleiWursemviWskiptierumeW  skipulegummrkuWumogtmasetningusamYykkisstWustofnun.A0JN,O݌r   Ќ  "A0J"  A0JP y2%  22  .3  Ԉ0    2.mgr.30.gr.um;beintstWustofnunarfyrirkomulag.A0JPP݌e=   Ќ  "A0J"  A0JQ y2%  23  .3  Ԉ0    4.mgr.31.gr.umsamYjppuneignasafns.A0JQQ݌0   Ќ  "A0J"  A0JR y2%  24  .3  Ԉ0    1.og6.mgr.32.gr.umtilhgunviWskiptaskyldu.A0JRR݌   Ќ  "A0J"  A0JS y2%  25  .3  Ԉ0    2.mgr.33.gr.umkerfitilaWkomavegfyrirtvtekningureglnaeWareglursem  stangast.A0JSS݌i   Ќ  "A0J"  A0JU y2%  26  .3  Ԉ0    6.mgr.35.gr.umaWgangnmismunaraWmiWlgumm;taWila.A0JULU݌\4   Ќ  "A0J"  A0JGV y2%  27  .3  Ԉ0    6.mgr.36.gr.umaWgangnmismunaraWviWskiptavettvangi.A0JGVtV݌'   Ќ  "A0J"  A0JjW y2%  28  .3  Ԉ0    4.mgr.37.gr.umaWgangnmismunaraWviWmiWunargildumogskyldutilaWveitaleyfi  fyrirYeim.A0JjWW݌   Ќ  "A0J"  A0JX y2%  29  .3  Ԉ0    8.mgr.40.gr.umheimildirESMAtiltmabundinnahlutana.A0JXX݌`    Ќ  "A0J"  A0JY y2%  30  .3  Ԉ0    8.mgr.41.gr.umheimildirEvr;pskubankaeftirlitsstofnunarinnartiltmabundinna S+! hlutana.A0JYZ݌"   Ќ  "A0J"  A0J>[ y2%  31  .3  Ԉ0    7.mgr.42.gr.umafurWahlutunafhlfulgbrrayfirvalda.A0J>[k[݌#   Ќ  "A0J"  A0J\\ y2%  32  .3  Ԉ0    10.mgr.45.gr.umstWustj;rnunarvaldESMA.A0J\\\݌ $   Ќ  "A0J "  A0Jm] y2%  33  .3  Ԉ0    7.mgr.46.gr.umalmennkvWiumYj;nustuogstarfsemiYriWjalandi.A0Jm]]݌!W%   Ќ  "A0J!"  A0J^ y2%  34  .3  Ԉ0    10.mgr.52.gr.umskUrslugjfogendurskoWun.A0J^^݌J""&   Ќ   4ABCD(%00"4ABCDK|    K|9`  146.gr.K|9```݌ #( Ќ   J    J`  InnleiWing.J``݌ $ ) Ќ    y LgYessifelasrinnleiWingu: v%N!* "A0J"  A0Ja y2%  1  .3  Ԉ0    TilskipunEvr;puYingsinsogrWsins2014/65/ESBfr15.ma2014ummarkaWifyrir A&"+ fjrmlagerningaogumbreytingutilskipun2002/92/EBogtilskipun2011/61/ESB  '", (MiFID2)sembirtvarEESviWbtiviWStj;rnartWindiEvr;pusambandsinsnr.20fr '#- 26.mars2020,bls.73!220.A0Jaa݌(z$.   Ќ  "A0J"  A0Jd y2%  2  .3  Ԉ0    TilskipunEvr;puYingsinsogrWsins(ESB)2016/1034fr23.jn2016umbreytingu ( tilskipun2014/65/ESBummarkaWifyrirfjrmlagerningasembirtvarEESviWbti  viWStj;rnartWindiEvr;pusambandsinsnr.42fr25.jn2020,bls.90!93.A0Jd.d݌   Ќ  "A0J"  A0Jf y2%  3  .3  Ԉ0    ReglugerWEvr;puYingsinsogrWsins(ESB)nr.600/2014fr15.ma2014ummarkaWi a fyrirfjrmlagerningaogumbreytingureglugerW(ESB)nr.648/2012(MiFIR),sbr. T, 3.gr.A0JfEf݌   Ќ  "A0J"  A0Jg y2%  4  .3  Ԉ0    ReglugerWEvr;puYingsinsogrWsins(ESB)2016/1033fr23.jn2016umbreytingu  reglugerW(ESB)nr.600/2014ummarkaWifyrirfjrmlagerninga,sbr.3.gr.A0Jg h݌    Ќ  "A0J"  A0Ji y2%  5  .3  Ԉ0    FramseldrireglugerWframkvmdastj;rnarinnar(ESB)2017/565fr25.aprl2016um  X viWbturviWtilskipunEvr;puYingsinsogrWsins2014/65/ESBaWYvervarWar K #  skipulagskrfurogrekstrarskilyrWiverWbrfafyrirtkjaoghugtksemskilgreinderuaW    YvervarWarYtilskipun,sbr.3.gr.A0Jii݌     Ќ  "A0J"  A0Jk y2%  6  .3  Ԉ0    FramseldrireglugerWframkvmdastj;rnarinnar(ESB)2017/567fr18.ma2016um   viWbturviWreglugerWEvr;puYingsinsogrWsins(ESB)nr.600/2014aWYvervarWar wO  skilgreiningar,gagnsi,samYjppuneignasafnsogeftirlitsrWstafanirhvaWvarWar B  afurWainngripogstWur,sbr.3.gr.A0Jkl݌     Ќ   4ABCD(%004ABCDK|    K|n  147.gr.K|nn݌ {  Ќ   J    Jfo  Gildistaka.Jfoo݌ nF Ќ    y LgYessiWlastgildi1.september2021.X;Wlast39.gr.gildi1.n;vember2021og5. 9 mgr.48.gr.Wlastgildi28.febrar2023.Krafa1.mgr.40.gr.umaWYeirstarfsmennverW  brfafyrirtkissemveitafjrfestingarrWgjfhafiverWbrfarttindiWlastgildi1.jn2022.   y ViWgildistkulagaYessarafallargildilgumkauphallir,nr.110/2007. r  y XrttfyrirkvWi40.gr.veitirrWherraYeim,semfyrirgildistkuYessaralagahafa e= staWistpr;fverWbrfaviWskiptumeWahlotiWlggiltleyfitilverWbrfamiWlunar,verWbrfa 0 rttindi.  K|    K|4s  148.gr.K|4s[s݌ i Ќ   J    Js  BreytingWrumlgum.Jss݌ \4 Ќ   "A0J"  A0Jrt y2%  1  .3  Ԉ0    LgumverWbrfaviWskipti,nr.108/2007:A0Jrtt݌'   Ќ  "C"  Cu0 y 0y y e2%  a  .3  Ԉ0    1.gr.lagannaorWastsvo:Cuu݌   Ќ  "ir"  irv0 y 0y y 0e  2%3  0e e    LgYessigildaumyfirtkur.irvv݌   Ќ  "C"  Cw0 y 0y y e2%  b  .3  Ԉ0    EftirfarandibreytingarverWa2.gr.laganna:Cww݌`    Ќ  "D`"  D`x0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     2.og5.!8.tlul.1.mgr.orWastsvo:D`x!y݌S+!=  =   Ќ   (j904ABCD! !<yv  q  zv > *  <0 y 0y y 0e  0e e  "A0J"  A0J{  2j  2  .3  Ԉ0q     Fjrmlagerningur:Fjrmlagerningursamkvmtskilgreiningulagaum " markaWifyrirfjrmlagerninga.A0J{{݌#q  q   Ќ  ! !"A0J"  0 y 0y y 0e  0e e 0   A0J}  2j  5  .3  Ԉ0q     TakafjrmlagerningatilviWskipta:SamYykkiskipulegsmarkaWaraW  $ viWskiptimeWfjrmlagerningahefjisthonumskv.92.gr.lagaummark !W% aWifyrirfjrmlagerninga.A0J}}݌J""&q  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J3  2j  6  .3  Ԉ0q     MarkaWstorgfjrmlagerninga(MTF):MarkaWstorgfjrmlagerningasam #' kvmtskilgreiningulagaummarkaWifyrirfjrmlagerninga.A0J3݌#(q  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J  2j  7  .3  Ԉ0q     SkipulegurmarkaWur:SkipulegurmarkaWursamkvmtskilgreiningulaga $ ) ummarkaWifyrirfjrmlagerninga.A0J݌v%N!*q  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J  2j  8  .3  Ԉ0q     RekstraraWilimarkaWar:RekstraraWilimarkaWarskilningilagaummark A&"+ aWifyrirfjrmlagerninga.A0Jj݌ '",q  q   Ќ   4ABCD(%09Mz@zv > *  yv  q  z@"D`"  D`s0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     3.,4.,9.!12.og14.tlul.1.mgr.fallabrott.D`s݌'#-=  =   Ќ  "D`"  D`ӆ0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     2.mgr.fellurbrott.D`ӆ݌(z$.=  =   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    II.!V.kaflilagannafallabrott.CA݌(   Ќ  "C"  C<0 y 0y y e2%  d  .3  Ԉ0    0staWorWanna,,tilverWbrfaviWskipta 90.gr.lagannakemur:samkvmtlgumum  markaWifyrirfjrmlagerningatilaWveitafjrfestingarYj;nustueWastundafjrfest  ingarstarfsemi.C<i݌a   Ќ  "C"  CD0 y 0y y e2%  e  .3  Ԉ0    EftirfarandibreytingarverWa92.gr.laganna:CDq݌T,   Ќ  "D`"  D`{0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     0staWorWanna,,tilverWbrfaviWskiptasamkvmtlgumumfjrmlafyrirtki   1.mgr.kemur:samkvmtlgumummarkaWifyrirfjrmlagerningatilaW  veitafjrfestingarYj;nustueWastundafjrfestingarstarfsemi.D`{݌ =  =   Ќ  "D`"  D`Ď0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     0staWorWsins,,verWbrfaviWskipta 1.mlsl.2.mgr.kemur:aWveitafjrfest  X ingarYj;nustueWastundafjrfestingarstarfsemi.D`Ď݌K # =  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     FyrirsgngreinarinnarorWastsvo:M;WurflagfjrmlafyrirtkismeWleyfitil    aWveitafjrfestingarYj;nustueWastundafjrfestingarstarfsemi.D`Ӑ݌  =  =   Ќ  "C"  C0 y 0y y e2%  f  .3  Ԉ0    116.gr.lagannafellurbrott.C’݌    Ќ  "C"  C0 y 0y y e2%  g  .3  Ԉ0    eftir130.gr.alagannak& , emurnUgrein,130.gr.b,samtfyrirsgn,svohlj;Wandi:C݌wO    Ќ  J    J)  OpinberfjrfestingarrWgjfogbirtingtlfrWiupplUsinga.J)S݌ B  Ќ   "ir"  ir0 y 0y y 0e  2%3  0e e    HverssemseturframeWabirtiropinberafjrfestingarrWgjfskalgtaYessaW    slkarupplUsingarsuset',wtarframafsanngirnioguppfylliskilyrWireglnasemSeWla   banki0slandsskalsetjagrundvelli132.gr.XskaltilgreinahagsmunieWahugsan {  legahagsmunarekstraviWkomandiaWilavegnaYeirrafjrmlagerningasemupplUs nF ingarnarvarWa.ir+݌9   Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e    OpinberiraWilarsemmiWlatlfrWilegumupplUsingumsemlklegarerutilaW  hafamarktkhriffjrmlamrkuWumskulumiWlaYeimafsanngirnioggagn  sjanhtt.ir݌r   Ќ  "C"  Cʚ0 y 0y y e2%  h  .3  Ԉ0    ViW132.gr.lagannabtistnUrtluliWur,svohlj;Wandi:opinberafjrfestingarrWgjf, e= YarmeWalum;hlutdrgaframsetningurWgjafarogbirtingu,tilgreininguYeim 0 semseturfjrfestingarrWgjfinaframeWagerirhanaopinberaoghagsmunumog  hagsmunarekstrum,ogskilgreininguhugtaksinsgreining.Cʚ݌   Ќ  "C"  Cb0 y 0y y e2%  i  .3  Ԉ0    EftirfarandibreytingarverWa133.gr.laganna:Cb݌i   Ќ  "D` "  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     5.mgr.fellurbrott.D`Ǟ݌\4=  =   Ќ  "D` "  D`۟0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     0staWtilvsananna,,25.gr.ogVII.,VIII.ogIX.kafla 6.mgr.kemur:VII.!IX. ' kaflaog130.gr.b.D`۟݌=  =   Ќ  "C "  C0 y 0y y e2%  j  .3  Ԉ0    EftirfarandibreytingarverWa141.gr.laganna:C݌   Ќ  "D` "  D`Ȣ0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     34.tlul.1.mgr.fellurbrott.D`Ȣ݌` =  =   Ќ  "D` "  D`0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     eftir44.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:130.gr.bumopin S+! berafjrfestingarrWgjfogbirtingutlfrWiupplUsinga.D`A݌"=  =   Ќ  "D` "  D`0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     2.mgr.fellurbrott.D`$݌#=  =   Ќ  "C "  C80 y 0y y e2%  k  .3  Ԉ0    15.tlul.145.gr.lagannafellurbrott.C8e݌ $   Ќ  "C "  Ce0 y 0y y e2%  l  .3  Ԉ0    Tilvsunin,,tilskipunarEvr;puYingsinsogrWsins2004/39/EBfr21.aprl2004um !W% markaWifyrirfjrmlagerningaogumbreytingutilskipunumrWsins85/611/EBE J""& og93/6/EBEogtilskipunEvr;puYingsinsogrWsins2000/12/EBogumniWur #' fellingutilskipunrWsins93/22/EBE 1.mgr.149.gr.lagannafellurbrott.Ce݌#(   Ќ  "C "  C0 y 0y y e2%  m  .3  Ԉ0    HeitilagannaverWur: Lgumyfirtkur. C2݌$ )   Ќ  "A0J "  A0J9 y2%  2  .3  Ԉ0    Lgumfjrmlafyrirtki,nr.161/2002:A0J9f݌z%R!*   Ќ  "C"  CB0 y 0y y e2%  a  .3  Ԉ0    ViW1.gr.lagannabtistnUmlsgrein,svohlj;Wandi:CBo݌E&"+   Ќ  "ir"  ir0 y 0y y 0e  2%3  0e e    II.kafli,11.!13.gr.,15.gr.,V.kafliogVI.kafligildaekkiumverWbrfafyrir '", tki.Umkrfurogums;knirvegnastarfsleyfaverWbrfafyrirtkja,matvirkum '#- eignarhlutumverWbrfafyrirtkjaogstarfsemiverWbrfafyrirtkjaWrumaWildar ( rkjumEESogrkjumutanEESfersamkvmtlgumummarkaWifyrirfjrmla  gerninga.ir݌   Ќ  "C"  C<0 y 0y y e2%  b  .3  Ԉ0    ViW1.tlul.1.mgr.1.gr.alagannabtist:eWasamkvmtlgumummarkaWifyrir a fjrmlagerninga.C<i݌T,   Ќ  "C"  C²0 y 0y y e2%  c  .3  Ԉ0    0staWorWsins,,verWbrfaviWskipti 27.tlul.1.mgr.1.gr.alagannakemur:mark  aWifyrirfjrmlagerninga.C²݌   Ќ  "C"  Cc0 y 0y y e2%  d  .3  Ԉ0    EftirfarandibreytingarverWa6.tlul.1.mgr.3.gr.laganna:Cc݌    Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     0staWorWa& a nna?ViWskiptiogYj;nustameWfjrmlagerningasamkvmtlgum  X umverWbrfaviWskipti upphafsmlsliWkemur:FjrfestingarYj;nustaogfjr K #  festingarst'a arfsemisamkvmtlgumummarkaWifyrirfjrmlagerninga.D`ٵ݌  =  =   Ќ  "D`"  D`*0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     OrWin,,ogtakaverWbrfatilviWskiptaskipulegumverWbrfamarkaWi fliW    fallabrott.D`*W݌ =  =   Ќ  "D`"  D`۹0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     ViWbtistnUrstafliWur,svohlj;Wandi:ReksturskipulegsmarkaWstorgs.D`۹݌wO =  =   Ќ  "C"  Ca0 y 0y y e2%  e  .3  Ԉ0    0staW3.og4.mgr.3.gr.lagannakomaYrjrnUjarmlsgreinar,svohlj;Wandi:Ca݌B    Ќ  "ir"  irǼ0 y 0y y 0e  2%3  0e e    LgYessigildaekkium:irǼ݌     Ќ  "D`"  D`ܽ0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     VtryggingaflgeWaflgsemstundaendurtryggingastarfsemisamkvmt   lgumumvtryggingastarfsemi.D`ܽ ݌{ =  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     AWilasemveitaaWeinsm;Wurflgumsnum,d;tturflgumsnumeWaWrum nF d;tturflgumm;WurflagasinnafjrfestingarYj;nustu.D`݌9=  =   Ќ  "D`"  D`i0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     LgmennoglggiltaendurskoWendur,endasumtilfallandiYj;nustuaWrWa  oghnveittsemhlutiafeWlilegristarfsemistarfssviWiYeirra.D`i݌=  =   Ќ  "D`"  D`Q0 y 0y y 0e  0e e ? ?  2%  4  .3  Ԉ0=     AWilasemstundaviWskiptifyrireiginreikningmeWaWrafjrmlagerningaen r hrvruafleiWur,losunarheimildireWaafleiWurmeWlosunarheimildirogveita e= aWeinsfjrfestingarYj;nustu,eWastundaaWeinsfjrfestingarstarfsemi,hvaW 0 varWarhrvruafleiWur,losunarheimildireWaafleiWurmeWlosunarheimildir,  nemaYeirsu:D`Q~݌=  =   Ќ  <yv  q  zv > *  < *(g004ABCD0 y 0y y 0e  0e e 0   "A0J"  A0Je  2g  a  .3  Ԉ0q     viWskiptavakar,A0Je݌iq  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J[  2g  b  .3  Ԉ0q     aWilaraWskipulegummarkaWieWamarkaWstorgifjrmlagerningaeWahafi \4 beinanrafrnanaWgangaWviWskiptavettvangi,A0J[݌'q  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J?  2g  c  .3  Ԉ0q     aWbeitahtWniviWskiptatknimeWnotkunalgrms,eWaA0J?݌q  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J  2g  d  .3  Ԉ0q     aWframkvmafyrirmliviWskiptavina.A0JN݌q  q   Ќ   4ABCD(%00*@zv > *  yv  q  L@"D`"  D`0 y 0y y 0e  0e e ? ?  2%  5  .3  Ԉ0=     RekstraraWilameWlosunarleyfisamkvmtlgumumloftslagsmlsemfram `  kvmaekkifyrirmliviWskiptavina,viWskiptummeWlosunarheimildir,og S+! veitaekkifjrfestingarYj;nustueWastundaekkifjrfestingarstarfsemiaWraen " fyrireiginreikning,aWYvtilskilduaWYessiraWilarbeitiekkihtWniviWskipta # tknimeWnotkunalgrms.D`"݌ $=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  6  .3  Ԉ0=     AWilasemveitafjrfestingarYj;nustueinungistengslumviWstj;rnunfjrfest !W% ingarsj;Wumstarfsmanna.D`#݌J""&=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  7  .3  Ԉ0=     AWilasemveitaaWeinsm;Wurflgumsnum,d;tturflgumsnumeWaWrum #' d;tturflgumm;WurflagasinnafjrfestingarYj;nustusemfelsteinungisaW #( stj;rnabWifjrfestingarsj;WumstarfsmannaogaWveitafjrfestingarYj;nustu.D`݌$ )=  =   Ќ  "D`"  D`00 y 0y y 0e  0e e ? ?  2%  8  .3  Ԉ0=     AWilaaWseWlabankakerfiEvr;puogaWrarstofnaniraWildarrkjasemgegnasam v%N!* brilegumhlutverkuminnanEES,opinberaaWilasemsjumeWahafaafskipti A&"+ afstj;rnunopinberraskuldainnanEESeWaBretlandi,ogalYj;Wlegarfjr  '", mlastofnanirsemtveWafleiriaWildarrkihafakomiWf;toghafaYaWmark '#- miWaWvirkjafjrmagnogveitafjrhagsaWstoWtilhandaYeimaWilumsnumsem (z$. eigaalvarlegumfjrmgnunarerfiWleikumeWasjframslkaerfiWleika.D`0]݌(=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  9  .3  Ԉ0=     Sj;Wiumsameiginlegafjrfestinguoglfeyrissj;WiogvrsluaWilaogrekstrar  aWilaYeirra.D`݌=  =   Ќ  "D` "  D`0 y 0y y 0e  0e e  2%  10  .3  Ԉ0=     AWilasem:D`݌a=  =   Ќ   *(g00 4ABCD<yv  q  zv > *  <0 y 0y y 0e  0e e 0   "A0J"  A0J  2g  a  .3  Ԉ0q     stundaviWskiptifyrireiginreikning,Y.m.t.viWskiptavakar,meWhrvru T, afleiWur,losunarheimildireWaafleiWurYeirra,Y;ekkiaWilasemstundaviW  skiptifyrireiginreikningYegarYeirframkvmafyrirmliviWskiptavina,  eWaA0J݌ q  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0J$  2g  b  .3  Ԉ0q     veitaviWskiptavinumeWaYj;nustuveitendummeginstarfsemisinnarfjrfest  X ingarYj;nustu,Y;ekkifyrireiginreikning,meWhrvruafleiWureWa K #  losunarheimildireWaafleiWurYeirra.A0J$݌  q  q   Ќ   4ABCD(%0 0*@zv > *  yv  q  U@0 y 0y y 0e  0e e 0   0=    ) AWilarskv.1.mgr.eruY;aWeinsundanYegnirfrgildissviWilagannaaWYv    tilskilduaW: =  =    *(g00 4ABCD@yv  q  P zv > *  @0 y 0y y 0e  0e e 0   "A0J"  A0Jv  2g  a  .3  Ԉ0q     hvertYessaratilvikaeittogsrogYausemheildteljisttilviWb;tarstarfsemi wO  viWaWalstarfsemiYeirraYegarhnermetingrundvellisamstWufyrir B  tkjaogaWaWalstarfseminfelistekkiYvaWveitafjrfestingarYj;nustu    skilningilagaummarkaWifyrirfjrmlagerningaeWaleyfisskyldasta&  rfsemi   samkvmtlgumYessumeWahannstarfisemviWskiptavakiten'gslumviW {  hrvruafleiWur,A0Jv݌nFq  q   Ќ  0 y 0y y 0e  0e e 0   "A0J"  A0J  2g  b  .3  Ԉ0q     YessiraWilarbeitiekkihtWniviWskiptatknimeWnotkunalgrms,ogA0J?݌9q  q   Ќ  "A0J"  0 y 0y y 0e  0e e 0   A0JJ  2g  c  .3  Ԉ0q     YessiraWilartilkynnihverjuriFjrmlaeftirlitinuaWYeirnUtisrYessa  undanYguoggefiYvskUrslu,aWfenginnibeiWniYarum,hvaWaforsend  umstarfsemiYeirraskv.aogbliW1.mgr.sviWb;tviWaWalstarfsemi r Yeirra.A0JJ݌e=q  q   Ќ   4ABCD(%0 0*Y@zv > *  yv  q  @"D` "  D`0 y 0y y 0e  0e e  2%  11  .3  Ԉ0=     AWilasemveitafjrfestingarrWgjf,nYessaWendurgjaldkomisrstaklegatil 0 fyrirhana,meWframYvaWveitaaWraYj;nustuatvinnuskynisemekkifellur  undirlgYessi.D`݌=  =   Ќ  "D` "  D`0 y 0y y 0e  0e e  2%  12  .3  Ԉ0=     VerWbrfamiWstWvar.D`݌i=  =   Ќ  0 y 0y y 0e  0e e  XaurttindisemlgYessiveitatakaekkitilYessaWveitaYj;nustuhlutverki \4 m;taWilaviWskiptumsemopinberiraWilar,semfstviWopinberarskuldir,annast.'   0 y 0y y 0e  0e e  SeWlabanki0slandsseturreglurYarsemnnarerskUrthvenrumviWb;tar  starfsemiskilningialiWar2.mgr.10.tlul.3.mgr.eraWrWa.   "C "  C0 y 0y y e2%  f  .3  Ԉ0    ViW5.tlul.1.mgr.4.gr.lagannabtist:sbr.4.mgr.1.gr.C݌`    Ќ  "C"  C0 y 0y y e2%  g  .3  Ԉ0    EftirfarandibreytingarverWa14.gr.alaganna:C݌S+!   Ќ  "D`"  D`$0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     0staWtilvsananna,,cogfliW1.tlul.1.mgr.25.gr. 1.tlul.3.mgr.kemur: " cogfliW15.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga.D`$Q݌#=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     0staWorWanna,,aliW2.tlul.1.mgr.25.gr.oga.m.k.einaeWafleiriafYeim  $ starfsheimildumsemgetiWeruuma,bogdliW1.tlul.1.mgr.25.gr. 2. !W% tlul.3.mgr.kemur:aliW66.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjr J""& mlagerningaoga.m.k.einaafstarfsheimildumskv.a,bogdliW15.tlul.1. #' mgr.4.gr.smulaga.D`I݌#(=  =   Ќ  "D`"  D`0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     0staWtilvsananna,,cogfliW1.tlul.1.mgr.ogaliW2.tlul.1.mgr.25.gr.  $ ) 4.mgr.kemur:cogfliW15.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjr v%N!* mlagerningaogaliW66.tlul.1.mgr.4.gr.smulaga.D`L݌A&"+=  =   Ќ  "C"  Cr0 y 0y y e2%  h  .3  Ԉ0    8.tlul.1.mgr.20.gr.lagannaorWastsvo:XtttkutboWumverWbrfaogYj;n  '",  ustuviWskiptasemtengjastslkumtboWum.Cr݌'#-   Ќ  "C"  C+0 y 0y y e2%  i  .3  Ԉ0    0sta& a  WorWanna?VII.ogVIII.kaflalagaumverWbrfaviWskipti,nr.108/2007 1. ( mgr.22.gr.lagannakemur:II.ogIV.kaflalagaumupplUsingaskyldutgefenda  verW'a(brfaogflggunarskyldu.C+X݌   Ќ  "C "  C[ 0 y 0y y e2%  j  .3  Ԉ0    EftirfarandibreytingarverWa25.gr.laganna:C[ ݌a   Ќ  "D` "  D` 0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     1.mgr.fellurbrott.D`  ݌T,=  =   Ќ  "D` "  D` 0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     0staWtilvsunarinnar,,6.mgr.14.gr. 2.mgr.kemur:3.mgr.14.gr.a.D`  ݌=  =   Ќ  "D` "  D`V 0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     0staWtilvsunarinnar?aliW2.tlul.1.mgr. aliW3.mgr.kemur:aliW66.  tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga.D`V  ݌ =  =   Ќ  "D` "  D`> 0 y 0y y 0e  0e e ? ?  2%  4  .3  Ԉ0=     0staWtilvsananna,,a,b,dog/eWaeliW1.tlul.1.mgr. bliW3.mgr.  X kemur:a,b,dog/eWaeliW15.tlul.1.mgr.4.gr.lagaummarkaWifyrir K #  fjrmlagerninga.D`> k ݌  =  =   Ќ  "D` "  D`_ 0 y 0y y 0e  0e e ? ?  2%  5  .3  Ԉ0=     6.mgr.fellurbrott.D`_  ݌  =  =   Ќ  "D` "  D` 0 y 0y y 0e  0e e ? ?  2%  6  .3  Ԉ0=     FyrirsgngreinarinnarorWastsvo:VerWbrfafyrirtki.D` ݌ =  =   Ќ  "C "  C 0 y 0y y e2%  k  .3  Ԉ0    0staWtilvsananna,,cogfliW1.tlul.1.mgr.25.gr. 4.mgr.30.gr.laganna wO  kemur:cogfliW15.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga.C = ݌B    Ќ  "C "  C 0 y 0y y e2%  l  .3  Ԉ0    0staWo&  rWsins,,verWbrfaviWskipta 4.mgr.34.gr.lagannakemur:aWveitafjrfest    ingarYj'  ;nustueWastundafjrfestingarstarfsemi.C  ݌    Ќ  "C "  C 0 y 0y y e2%  m  .3  Ԉ0    0staWorWanna,,nr.108/2007,umverWbrfaviWskipti 1.mgr.37.gr.lagannakemur: {  ummarkaWifyrirfjrmlagerninga.C  ݌nF   Ќ  "C "  Cm 0 y 0y y e2%  n  .3  Ԉ0    0staWorWanna,,efYaWhefurrttmtastWu 39.gr.lagannakemur:eferlenda 9 fjrmlafyrirtkiWerutanEvr;pskaefnahagssvWisinsogrttmtstWaer.Cm  ݌   Ќ  "C"  CE 0 y 0y y e2%  o  .3  Ԉ0    5.tlul.2.mgr.42.gr.lagannaorWastsvo:HvorttlamegiaWfyrirhugaWeignarhald  tengistpeningaYvttieWafjrmgnunhryWjuverka,eWatilrauntilslksathfis,eWa r getiaukiWlkurslkuathfiinnanhlutaWeigandifjrmlafyrirtkis.CE r ݌e=   Ќ  "C"  C 0 y 0y y e2%  p  .3  Ԉ0    53.gr.lagannafellurbrott.C  ݌0   Ќ  "C"  C 0 y 0y y e2%  q  .3  Ԉ0    EftirfarandibreytingarverWa84.gr.elaganna:C  ݌   Ќ  "D`"  D` 0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     0staWorWanna?cogfliW1.tlul.1.mgr.25.gr. 3.mgr.kemur:cogfliW  15.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga.D`  ݌i=  =   Ќ  "D`"  D` 0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     0staWorWanna?bogdliW1.tlul.1.mgr.25.gr. 3.mgr.kemur:bogdliW \4 15.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga.D`  ݌'=  =   Ќ  "C"  C 0 y 0y y e2%  r  .3  Ԉ0    0staWorWsins,,verWbrfamarkaWi lliW2.mgr.99.gr.lagannakemur:markaWi.C  ݌   Ќ  "C"  C( 0 y 0y y e2%  s  .3  Ԉ0    EftirfarandibreytingarverWa104.gr.laganna:C( U ݌   Ќ  "D`"  D`a 0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     eftirorWinu,,lnastofnunar 1.mgr.kemur:eWaverWbrfafyrirtkis,sem `  ekkifellurundir3.!5.mgr.25.gr.D`a  ݌S+!=  =   Ќ  "D`"  D`& 0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     0staWorWsins,,lnastofnunin 1.mgr.kemur:fyrirtkiW.D`& S ݌"=  =   Ќ  "D`"  D` 0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     0staWorWsins,,lnastofnun 3.mgr.kemur:fyrirtkiskv.1.mgr.D` ݌#=  =   Ќ  "D`"  D`" 0 y 0y y 0e  0e e ? ?  2%  4  .3  Ԉ0=     0staWorWsins,,lnastofnunar 4.mgr.kemur:fyrirtkisskv.1.mgr.D`" I" ݌ $=  =   Ќ  "D`"  D`# 0 y 0y y 0e  0e e ? ?  2%  5  .3  Ԉ0=     FyrirsgngreinarinnarorWastsvo:SlitlnastofnuneWaverWbrfafyrirtkimeW !W% hfuWstWvar0slandiogtibWruEESrki.D`# # ݌J""&=  =   Ќ  "C"  C}% 0 y 0y y e2%  t  .3  Ԉ0    EftirfarandibreytingarverWa105.gr.laganna:C}% % ݌#'   Ќ  "D`"  D`& 0 y 0y y 0e  0e e ? ?  2%  1  .3  Ԉ0=     eftirorWinu,,lnastofnun 1.mlsl.1.mgr.kemur:eWaverWbrfafyrirtki, #( semekkifellurundir3.!5.mgr.25.gr.D`& & ݌$ )=  =   Ќ  "D`"  D`( 0 y 0y y 0e  0e e ? ?  2%  2  .3  Ԉ0=     0staWorWanna,,lnastofnunar og,,lnastofnunin 2.mlsl.1.mgr.kemur: v%N!* fyrirtkis;og:fyrirtkiW.D`( ( ݌A&"+=  =   Ќ  "D`"  D`=* 0 y 0y y 0e  0e e ? ?  2%  3  .3  Ԉ0=     0staWorWsins,,lnastofnunum 3.mlsl.1.mgr.kemur:fyrirtkjum.D`=* j* ݌ '",=  =   Ќ  "D`"  D`+ 0 y 0y y 0e  0e e ? ?  2%  4  .3  Ԉ0=     eftirorWinu?lnastofnun 1.mlsl.3.mgr.kemur:eWaverWbrfafyrirtki, '#- semekkifellurundir3.!5.mgr.25.gr.D`+ + ݌(z$.=  =   Ќ  "D`"  D`- 0 y 0y y 0e  0e e ? ?  2%  5  .3  Ԉ0=     0staWorWsins,,lnastofnun 2.mlsl.3.mgr.kemur:fyrirtki.D`- - ݌(=  =   Ќ  "D`"  D`/ 0 y 0y y 0e  0e e ? ?  2%  6  .3  Ԉ0=     FyrirsgngreinarinnarorWastsvo:SlitlnastofnuneWaverWbrfafyrirtkimeW  hfuWstWvarerlendisentib0slandi.D`/ 4/ ݌=  =   Ќ  "C"  C0 0 y 0y y e2%  u  .3  Ԉ0    29.tlul.1.mgr.110.gr.lagannafellurbrott.C0 1 ݌a   Ќ  "A0J"  A0J2  y2%  3  .3  Ԉ0    LgumafleiWuviWskipti,miWlgam;taWilaogafleiWuviWskiptaskrr,nr.15/2018:2.gr. T, lagannaorWastsvo:A0J2 >2 ݌   Ќ  "B;"  B;3 0 y 2%3  0y y    e   kvWieftirfarandireglugerWa,einsogYrvoruteknaruppsamninginnumEvr  ;pskaefnahagssvWiW,skuluhafalagagildihrlandimeWYeimaWlgunumsemleiWir   afkvrWunumsameiginleguEESnefndarinnarnr.46r  5  (  206/2016(5   6G5 [5   7 9v5 Ԁfr30.september2016,  X semerbirtEESviWbtiviWStj;rnartWindiEvr;pusambandsinsnr.13fr23.febrar K #  2017,bls.63!71,ognr.78/2019fr29.mars2019,semerbirtEESviWbtiviW    Stj;rnartWindiEvr;pusambandsinsnr.88fr31.okt;ber2019,bls.1!6,sbr.einnig    b;kun1&  ԀumaltkaaWlgunviWsamninginnumEvr;pskaefnahagssvWiW,sbr.lgum   Evr;psk' 7 aefnahagssvWiW,nr.2/1993,Yarsemb;kuninerlgfest:B;3 3 ݌wO    Ќ   4ABCD(%004ABCD?}i = )  zv > *  ?0  0}  "A0J"  A0J9 SS2%  1  .3  Ԉ0i } }   Regluger& a WarEvr;puYingsinsogrWsins(ESB)nr.48    5  (  648/2012(:   6: :   7 : ԀumOTCafleiWur, B  miWlgam;taWilaogafleiWuviWskiptaskrr,semerbirtEESviWbtiviWStj;rnar    tWindiEvr;pusa'aBJ: mbandsinsnr.17fr16.mars2017,bls.412!470.A0J9 9 ݌ i  i   Ќ  "A0J"  0  0}  A0J< SS2%  2  .3  Ԉ0i } }   ReglugerWarEvr;puYingsinsogrWsins(ESB)nr.2016/1033umbreytingureglu {  gerW(ESB)nr.600/2014ummarkaWifyrirfjrmlagerninga,reglugerW(ESB)nr. nF 596/2014ummarkaWssvikogreglugerW(ESB)nr.909/2014umbttverWbrfaupp 9 gjrEvr;pusambandinuogumverWbrfamiWstWvar,semerbirtEESviWbti  viWStj;rnartWindiEvr;pusambandsinsnr.20fr26.mars2020,bls.66!72.A0J< < ݌i  i   Ќ   4ABCD(%004ABCD8 Czv > *  }i = )  B9 C"A0J"  A0Jv@  y2%  4  .3  Ԉ0    Lgumrsreikninga,nr.3/2006:A0Jv@ @ ݌r   Ќ  "C"  CxA 0 y 0y y e2%  a  .3  Ԉ0    0staWorWsins,,verWbrfamarkaWi 2.tlul.1.mgr.1.gr.,aliW9.tlul.2.gr., e= Yrvegis66.gr.a,67.gr.,1.mgr.87.gr.a,87.gr.c,87.gr.d,87.gr.e,91.gr.,4. 0 mgr.94.gr.,1.mgr.94.gr.b,1.mgr.95.gr.,1.og3.mgr.100.gr.,1.mgr.109.gr.,  17.,18.,30.,32.og34.tlul.122.gr.og1.mgr.kvWistilbrWabirgWaIlgunum  kemur:markaWi.CxA A ݌i   Ќ  "C"  CjD 0 y 0y y e2%  b  .3  Ԉ0    0staWorWsins,,verWbrfaviWskipti 17.tlul.2.gr.og87.gr.elagannakemur: \4 markaWifyrirfjrmlagerninga.CjD D ݌'   Ќ  "C"  C F 0 y 0y y e2%  c  .3  Ԉ0    0staWorWsins,,verWbrfamarkaWur 38.tlul.2.gr.lagannakemur:markaWur.C F 9F ݌   Ќ  "C"  CG 0 y 0y y e2%  d  .3  Ԉ0    0staWtilvsunarinnar,,lgumnr.108/2007,umverWbrfaviWskipti 46.tlul.2.gr.  lagannakemur:lgumummarkaWifyrirfjrmlagerninga.CG G ݌`    Ќ  "C"  C