WPC YŌ$4%0 :0P(euC8L^[:Ja)] ts:e9QUHTܝ#Jҫc>b1{ ̪s*S9KĬQ41٫phߏy?5v!C-x[V4Ǥ+{xH ^0q } }ӉZ( /h_%+3UL8tǨ)J C:ΤdvW-sK D:Ṧ*}gk jNtͫL[ :4Bs ` 5,f(p0%̷ds-V.%3黒8Ss5:>Zõ7r.dkmLSƅEoql F@Z~ t]wOЭʀ!UN % 0Y"#{ ^<^ mw4^ )5D D-  727 0Ui 0!"#E$ % 09% A & 0& 0' 0r( 0L) 0#* 0* 0+ 0C, 0, 0- 0x. 0C/ 0 0 00 01 0Q2 0@ 3 0K3 04 04 05 0q6 037 07 08 0<e9 19 72(:(: 1Z:7: 72< 1J< 72< 1= 72= 1= 72C>Eu> 0w> 0<w? 0,? 0? 0&q@ 0A 0UB 0:C 0MC 0-C 00,E 00\F 03G 0H 0xK 04N 0P 0 S 0T 0MW 0YW BEX AMbX 0NX 0X 0YN;Z 0=Z 0Z 0{[ 0\ 1\ 0V] 0v] 0kb 0v c D5g 0vg 0K+l 0vl 00p 0^u(r 0-r 0ws AAt 0t 0*}u 0v 0'lw 1ux 0$y 0!,z 0M{ 0k| 0} 00~ 0 0* 0' 0$؄ 0! 0 0; 0V 03n 00 0-ь 0* 0'( 72O 0$ 0! 0ƒ 1 0 00 0-Ж 0* 0'' 0$N 0!r 0 0 0̞ 00 0- 0*A 0'k 0$ 0! 0צ 0 0 03(U:[ 00 0-Ŭ 0*M 0' 0$G 0!k B- 0 0׳ 00 0-" 0*O 0y 0'I 0Dp 0$ 0!ؿ 0 0 02 03J 00} 0- 0* 0' 0$+ 0!O 0p 0 0 0H 0 0 0% 0 0c 0 0 0- 0 0E 0 0] 0 0u 0 0 0 0 011 0 0I 0 0a 0 1Uy 7 1e 7? 1eM 7 1U 7 U ,!U >M 7 7 7 7 1 72F 1x 72 11 72 1 72q 1 72* 1\ 72 1 72 0 0j_ DC 1 72 1 72L 1~ 72 17 72 0 0v 1 1 1 1 0 0C 0 0 0D 1 1 1& 1 724 1f 72 1 72S/+3ZZZ7&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\clust02.althingi.is\Austurstr 10 3h lp400\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptUc2Ό|)rirs?gJv2s "|xLevel 1Level 2Level 3Level 4Level 5)!dxdx_*+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWur*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. - e+)ISUS.,,,..XXXX? 0XX-?vbX-#ggdd  ISIS,.   _Ԁ6a.0UhCEKQW]cioAutoList31.1.1.1.1.1.1.1.91.(ehCEKQW]cioAutoList41.1.1.1.1.1.1.1.;1.(uhCEKQW]cioAutoList51.1.1.1.1.1.1.1.=1.2S+P 0_level1  , ;1PPP|, 4<D ";23  ..  8.$$|, 4<D "8  <:footnote ref,*MIVJ2000Level 1   IS XXX US   2zz0Level 3   7 2( 4 <DL2 IS XXX  2( 4 <DL2 US    0GG.header   `  IS XXX US    ` 0GG.footer   `  IS XXX US    ` :8page number:<<8Body Text 2  X  IS XXX US   X <`+f :Outline001_1   ," <DL,23  ..  2( 4 <DL2  <c+f :Outline002_1   /% <DL/23  ..  2( 4 <DL2  <c+f :Outline003_1   /%  <DL/23  ..  2( 4 <DL2  <f+f :Outline004_1   2( 4 <DL223  ..  2( 4 <DL2  < :Outline005_1   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline006_1   /% <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline007_1   /%  <DL/A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  < :Outline008_1   2( 4 <DL2A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <Q+Q :Outline009_15+ 4 <DL523  ..5+ 4 <DL5< :Outline010_15+ 4 <DL5A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS5+ 4 <DL5<+ :Outline011_123  ..64Hyperlink     d cfA<< c(O$<+ :Outline011_223  ..<+ :Outline011_323  ..<+ :Outline011_423  ..<+ :Outline011_523  ..<+ :Outline011_623  ..<+ :Outline011_723  ..ikmo0JTEu{}1. a. 1.StafliWir undir t?luliW1.a.1.<+ :Outline011_823  ..(N3+$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? 0XX-?vbX-#ggdd  8XdXXd8ISIS,.      <+ :Outline011_923  ..(N3+$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? 0XX-?vbX-#ggdd  8XdXXd8ISIS,.      UUUU)!dxdx(N3+$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? 0XX-?vbX-#ggdd  8XdXXd8ISIS,.      ( $ Figure  1  (Z3l7$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? 0XX-?vbX-#ggdd  8XdXXd8ISIS,.       d <c+f :Outline012_1  { /%W W <DL/23  ..  2( 4 <DL2  (M(m$2JT  0  .3  0  <`+f :Outline012_2   ," <DL,23  ..  2( 4 <DL2  (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#<]+f :Outline012_3 j + ) <DL)23  ..  2( 4 <DL2 j (`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#<Z+f :Outline012_4   &__DL&23  ..  2( 4 <DL2  3#37=CIQYag1.a.i.(1)(a)(i)1)a)<W+f :Outline012_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline012_6 j 3  DL 23  ..  2( 4 <DL2 j <Q+f :Outline012_7   ggL23  ..  2( 4 <DL2  <N+f :Outline012_8   L23  ..  2( 4 <DL2  <K+f :Outline012_9 j ;  L23  ..  2( 4 <DL2 j <c+f :Outline013_1  X /%4 4 <DL/23  ..  2( 4 <DL2  < :Outline013_2   ," <DL,A(\ Y`SymbolA23  S\  `&Times New RomanSA(\ Y`SymbolA..S\  `&Times New RomanS  2( 4 <DL2  <]+f :Outline013_3   ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline013_4  ` &<<DL&23  ..  2( 4 <DL2  <W+f :Outline013_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline013_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline013_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline013_8   L23  ..  2( 4 <DL2  <K+f :Outline013_9    L23  ..  2( 4 <DL2  <f+f :Outline014_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline014_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline014_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline014_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline014_5  y &UUDL&23  ..  2( 4 <DL2  qi)<W+f :Outline014_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline014_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline014_8   ]]L23  ..  2( 4 <DL2   gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)<N+f :Outline014_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline015_1   /%  <DL/23  ..  2( 4 <DL2  <`+f :Outline015_2  _ ,"; ; <DL,23  ..  2( 4 <DL2  <]+f :Outline015_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline015_4   &DL&23  ..  2( 4 <DL2  <W+f :Outline015_5  g #CCDL#23  ..  2( 4 <DL2  <T+f :Outline015_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline015_7   L23  ..  2( 4 <DL2  <N+f :Outline015_8  o KKL23  ..  2( 4 <DL2  <K+f :Outline015_9 j   L23  ..  2( 4 <DL2 j <c+f :Outline016_1  h /%D D <DL/23  ..  2( 4 <DL2  <`+f :Outline016_2   ,"x x <DL,23  ..  2( 4 <DL2  <]+f :Outline016_3 j  ) <DL)23  ..  2( 4 <DL2 j <Z+f :Outline016_4  L &((DL&23  ..  2( 4 <DL2  <W+f :Outline016_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline016_6 j   DL 23  ..  2( 4 <DL2 j <Q+f :Outline016_7  T 00L23  ..  2( 4 <DL2  <N+f :Outline016_8   L23  ..  2( 4 <DL2  <K+f :Outline016_9 j   L23  ..  2( 4 <DL2 j <f+f :Outline017_1   2( 4 <DL223  ..  2( 4 <DL2  4cp Z "Times Regular<c+f :Outline017_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline017_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline017_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline017_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline017_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline017_7  )  DL 23  ..  2( 4 <DL2  )Hairline  d<Q+f :Outline017_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline017_9 j  L23  ..  2( 4 <DL2 j <c+f :Outline018_1  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline018_2   ," <DL,23  ..  2( 4 <DL2  <]+f :Outline018_3   ) <DL)23  ..  2( 4 <DL2  (`H2s9$ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? 0XX-?vbX-#ggdd  8XdXXd8ISIS,.          0  [0Ԁ<Z+f :Outline018_4  ` &<<DL&23  ..  2( 4 <DL2  (#$  0  <W+f :Outline018_5   #DL#23  ..  2( 4 <DL2  <T+f :Outline018_6    DL 23  ..  2( 4 <DL2  <Q+f :Outline018_7  h DDL23  ..  2( 4 <DL2  <N+f :Outline018_8   L23  ..  2( 4 <DL2  <K+f :Outline018_9    L23  ..  2( 4 <DL2  <f+f :Outline019_1   2( 4 <DL223  ..  2( 4 <DL2  <c+f :Outline019_2  q /%M M <DL/23  ..  2( 4 <DL2  <`+f :Outline019_3 j  ," <DL,23  ..  2( 4 <DL2 j <]+f :Outline019_4  ! ) <DL)23  ..  2( 4 <DL2  <Z+f :Outline019_5  y &UUDL&23  ..  2( 4 <DL2  <W+f :Outline019_6 j  #DL#23  ..  2( 4 <DL2 j <T+f :Outline019_7  )  DL 23  ..  2( 4 <DL2  <Q+f :Outline019_8   ]]L23  ..  2( 4 <DL2  <N+f :Outline019_9 j  L23  ..  2( 4 <DL2 j <+ :Outline020_123  ..<+ :Outline020_223  ..<+ :Outline020_323  ..<+ :Outline020_423  ..<+ :Outline020_523  ..<+ :Outline020_623  ..<+ :Outline020_723  ..<+ :Outline020_823  ..< :Outline037_123  < :Outline037_223  < :Outline037_323  < :Outline037_423  < :Outline037_523  < :Outline037_623  < :Outline037_723  < :Outline037_823  < :Outline037_923  < :Outline038_123  < :Outline038_223  < :Outline038_323  < :Outline038_423  < :Outline038_523  < :Outline038_623  < :Outline038_723  < :Outline038_823  < :Outline038_923   359=AEIMQ1.P....... 35;AGMSY_2a.a.i.1.a.i.1.a.i. 35;AGMSY_31.a.i.1.a.i.1.a.i. 359=AEIMQ4.........(\ Y`Symbol\  `&Times New Roman.i.i..(hCEKQW]cioAutoList6a.a.a.a.a.a.a.a.a.(hCEKQW]cioAutoList71.1.1.1.1.1.1.1.1.(hCEKQW]cioAutoList81.1.1.1.1.1.1.1.1.( CEKQW]cioAutoList9A.A.A.A.A.A.A.A.A.(գEGMSY_ekqAutoList101.1.1.1.1.1.1.1.1.(:EGMSY_ekqAutoList11A.A.A.A.A.A.A.A.A.(JEGMSY_ekqAutoList12A.A.A.A.A.A.A.A.A.6/ 4Heading 1&&&    &&&20Caption &&& U=Thin Bottomdxd(EGMSY_ekqAutoList131.1.1.1.1.1.1.1.1.(EGMSY_ekqAutoList14a.a.a.a.a.a.a.a.a.(%EGMSY_ekqAutoList15a.a.a.a.a.a.a.a.a.(5EGMSY_ekqAutoList16a.a.a.a.a.a.a.a.a.<%%:Definition T US XXX UK <li:Definition L US XXX , ;1PPP|, 4<D ";  8.$$|, 4<D "8 UK (EEGMSY_ekqAutoList17a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList18a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList19a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList20a.a.a.a.a.a.a.a.(xir$0  0` (#(#0 ` (#` (#2#(  0  )3  0 (# (#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#2#(   )3  0h(#h(#($0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#2#  0  )3  0(#(#({$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#2#  a  )3  0p(#(#(F$0  0` (#(#0 ` (#` (#0 (# (#0h(#(#0h(#h(#0(#(#0p(#(#2#     )3  0p(#p(# ikmoh}EGKOSW[_cAutoList22!!!!!!!!)1)a)(EEGMSY_ekqAutoList23a.a.a.a.a.a.a.a.(UEGMSY_ekqAutoList24a.a.a.a.a.a.a.a.(eEGMSY_ekqAutoList25a.a.a.a.a.a.a.a. a.(uEGMSY_ekqAutoList26a.a.a.a.a.a.a.a.a.(EGMSY_ekqAutoList27a.a.a.a.a.a.a.a.a. I e+)ISUS.,,,..XXXX? 0XX-?vbX-#ggdd  ISIS,.   _>? Ҁ %_ ) gl7+ISUS.,,,..XXXX? 0XX-?vbX-#ggdd  ISIS,.   d  ݀             - a+'ISUS.,,,..XXXX? 0XX-?vbX-#ggdd  ISIS,.   _Ԁ !ISUS.,,,..TRV6&A4X3' Letter6&A43'TXXXXTRV6&A4V6&A46&A46&A4T ? 0XX-?vbX-#ggdd  8Xdd8ISIS,.      _7@@@@ >?  _ikmo(JT03q 7 9131.lggjafarYing2004!2005. ( _Xskj_.1015"667.ml.     d 0@ Frumvarptillaga#0  d2#   umfjrhagslegar_tryggingarrWstafanir_.   @h h (LagtfyrirAlYingi131.lggjafarYingi2004!2005.) K #    1.gr.    GildissviW.   x  LgYessigildaumsamningaumfjrhagslegartryggingarrWstafanirYarsembWi wO  tryggingarveitandiogtryggingarhafierueinhverjireftirtalinnaaWila: B  "i(m"  i(m2JT  1  .3  Ԉ0    Opinberstj;rnvld,Y.m.t.stj;rnvldsemerubyrgfyrireWatakaYttumsj;nmeW    opinberriskuldbindingueWafrareikningafyrirviWskiptamenn,aWundanskildum   fyrirtkjummeWrkisbyrgWsemekkifallaundir2.!6.tlul.i(m݌{  Ќ  "i(m"  i(m 2JT  2  .3  Ԉ0    SeWlabankar,SeWlabankiEvr;pu,AlYj;WagreiWslubankinn,AlYj;Wabankinn,AlYj;Wa nF lnastofnunin,Xr;unarbankiAmerkurkja,Xr;unarbankiAsu,Xr;unarbankiAfrku, 9 ViWreisnarsj;WurEvr;purWsins,Norrnifjrfestingarbankinn,Xr;unarbankiMiW-  Amerkurkja,Endurreisnar-ogYr;unarbankiEvr;pu,Fjrfestingarsj;WurEvr;pu,Fjr  festingarlnastofnunAmerkurkja,AlYj;Wagjaldeyrissj;WurinnogFjrfestingarbanki r Evr;pu.i(m ݌e= Ќ  "i(m"  i(m2JT  3  .3  Ԉ0    EftirfarandistarfsleyfisskyldarstofnanirsemhWareruopinberueftirliti:i(mK݌0 Ќ  "m"  mI0  0 2JT  a  .3  Ԉ0u  fjrmlafyrirtki,sbr.4.gr.laganr.161/2002,um_fjrmlafyrirtki_,mIv݌uu Ќ  "m"  m0  0ww 2JT  b  .3  Ԉ0u  _vtryggingaflg_Ԁoglftryggingaflg,sbr.lgnr.60/1994,um_vtryggingastarfsemi_,m݌uu Ќ  "m"  mO0  0 2JT  c  .3  Ԉ0u  _verWbrfasj;Wir_,sbr.1.tlul.2.gr.laganr.30/2003,umverWbrfasj;Wiog_fjrfest i ingarsj;Wi_,mO|݌\4uu Ќ  "m"  m$0  0ww 2JT  d  .3  Ԉ0u  lnastofnanir,_fjrfestingarfyrirtki_,_fjrmlastofnanir_,_vtryggingaflg_,_lftrygg ' ingaflg_,fyrirtkiumsameiginlegafjrfestinguframseljanlegumverWbrfumog  rekstrarflgverWbrfasj;WasemhafastaWfestuogstarfsleyfiWrurkiEvr;pska  _efnahagssvWinu_.m$Q݌` uu Ќ  "i(m"  i(m-2JT  4  .3  Ԉ0    MillignguaWili,uppgjrsaWilioggreiWslujfnunarstW,sbr.2.gr.laganr.90/1999,um S+! ryggigreiWslufyrirmlagreiWslukerfum,sambrilegarstofnanirsemstarfasamkvmt " _landslgum_ԀtengslumviWmarkaWimeWstaWlaWaframvirkasamninga,valrttiog # afleiWur,ogsambrilegarerlendarstofnanirsemhafastaWfestuogstarfsleyfiWrurki  $ Evr;pskaefnahagssvWinu.i(m-Z݌!W% Ќ  "i(m"  i(m2JT  5  .3  Ԉ0    LgaWilisemstarfarviWeignaumsUslueWaumboWiannarseWaannarra,Y.m.t.krfuhafa J""& eWastofnanaskv.1.!5.tlul.i(mK݌#' Ќ  "i(m"  i(m2JT  6  .3  Ԉ0    LgaWili,semekkifellurundir1.!5.tlul.,efgagnaWilisamningsinserstofnuneWa #( lgaWilisemfellurundir1.!5.tlul.i(m݌$ ) Ќ    & a 2.gr. A&"+ Skilgreiningar.  '",   MerkinghugtakalgumYessumersemhrsegir:'aA&* '#- ! ! _ikmo(JT00_ikmo"i(m"  i(m2JT  1  .3  Ԉ0    Fjrmlagerningur:VerWbrf,afleiWur,hlutdeildarskrteini,peningamarkaWsskjlog (z$. 9 _   framseljanlegveWrttindifasteignumoglausaf,sbr.2.tlul.2.gr.laganr.33/2003, ( umverWbrfaviWskipti,aWundanskildumeiginhlutabrfumtryggingarveitanda,hluta  brfumhansm;WurflagieWad;tturflagiog;skrWumhlutabrfumhansflgum  semeingnguertlaWaWeigafasteignir.i(m݌a Ќ  "i(m"  i(m!2JT  2  .3  Ԉ0    Fjrskuldbindingar:Skuldbindingarsemtilgreintersamningiumfjrhagslegatrygg T, ingarrWstfunaWberiaWefnaaWviWlgWumvanefndarrWumsemfelastrttitilaW  gangaaWfjrhagslegritryggingu.i(m!!݌ Ќ  "i(m"  i(m#2JT  3  .3  Ԉ0    ReiWuf:InnstWareikningihjlnastofnuneWaseWlabankaogsambrilegarkrfur   umendurgreiWslupeningahvaWagjaldmiWlisemer,Y.m.t.peningamarkaWsinnstWa,  X semheimilteraWsetjasemfjrhagslegatryggingu.i(m##݌K #  Ќ  "i(m"  i(m%2JT  4  .3  Ԉ0    Sambrilegtrygging:EffjrhagslegatrygginginerreiWufermeWsambrilegri    trygginguttviWgreiWslusmufjrhWarsamagjaldmiWli.Effjrhagslegatryggingin    erfjrmlagerningurermeWsambrilegritrygginguttviWfjrmlagerningaafsmu   tgfueWaflokkiaWsamanafnverWi,samagjaldmiWliogaWWruleytisamaeWlisog wO  tryggingin,eWaaWrareignirefsamningurinnveitirrtttilaWleggjaYrframvegna B  atburWarsemhefurhriffjrmlagerninganasemveWsettirvoru.i(m%%݌   Ќ  "i(m"  i(m6)2JT  5  .3  Ԉ0    SamningurumfjrhagslegatryggingarrWstfun:Samningurtryggingarveitandaog   tryggingarhafasemtilgreindireru1.gr.umframsaleignarrttindayfirfjrhagslegri {  tryggingueWasamningurYessaraaWilaumveWsetningufjrhagslegritryggingu.i(m6)c)݌nF Ќ  "i(m"  i(mF+2JT  6  .3  Ԉ0    Samningurumframsaleignarrttindayfirfjrhagslegritryggingu:Samningur,Y.m.t. 9 endurkaupasamningur,umaWeigandifjrhagslegrartryggingarframseljilleignar  rttindisnyfirtryggingunnitilframsalshafatiltryggingarefndumfjrhagslegum  skuldbindingum.i(mF+s+݌r Ќ  "i(m"  i(mx-2JT  7  .3  Ԉ0    SamningurumveWsetningufjrhagslegritryggingu:SamningurumveWsetningu e= fjrhagslegritrygginguYarsemveWYoliveitirveWhafaveWrttinditiltryggingar 0 efndumfjrhagslegumskuldbindingumnYessaWframseljahinnbeinaeignarrttyfir  tryggingunni.i(mx--݌ Ќ  "i(m"  i(m/2JT  8  .3  Ԉ0    SkuldajfnuWurtiluppgjrs:LokauppgjrfjrskuldbindingasemkveWiWerum i samningiumfjrhagslegatryggingarrWstfunogfelstYvaWviWnnartilgreindan \4 atburW,t.d.vanefnd,greiWslustWvun,nauWasamningeWagjaldYrotaskipti,eruskuld ' bindingaraWilannagjaldfelldar,metnartilpeningalegsverWsmeWumsmdumhttiog  breyttpeningakrfur,semsWanerujafnaWarYannigaWeftirstandieinpeningakrafa,  semskuldarikrfunnargeriruppgagnvartkrfuhafanum.i(m//݌`  Ќ  "i(m"  i(m32JT  9  .3  Ԉ0    StaWgngutrygging:FjrhagslegtryggingsemskiptertstaWupphaflegrartryggingar S+! samkvmtkvWumsamningsumfjrhagslegatryggingarrWstfunogfelursraWra " jafngildatryggingu.i(m3C3݌# Ќ  "i(m "  i(m4112JT  10  .3  Ԉ0    Tryggingarhafi:SsemWlastfulleignarrttindiyfireWaveWrttindifjrhagslegri  $ tryggingu.i(m45݌!W% Ќ  "i(m "  i(mM6112JT  11  .3  Ԉ0    Tryggingarveitandi:SsemframselureWaveWseturfjrhagslegatryggingu.i(mM6z6݌J""& Ќ  "i(m "  i(m7112JT  12  .3  Ԉ0    ViWb;tartrygging:FjrhagslegtryggingsemltinertsamkvmtkvWumsamnings #' umfjrhagslegatryggingarrWstfuntilsamrmisviWbreytingarverWgildiupp #( haflegrartryggingareWafjrhW_tryggWra_Ԁ_skuldbindinga_.i(m77݌$ ) Ќ    3.gr. A&"+ EWlifjrhagslegratryggingarrWstafana.  '", 9  HeimilteraWgerasamningumfjrhagslegatryggingarrWstfunsamkvmtlgum '#- YessumformiframsalseignarrttindayfirfjrhagslegritryggingueWaformiveWsetningar (z$. @     fjrhagslegritryggingutiltryggingarefndumfjrhagslegumskuldbindingumsem ( tilgreindarerusamningnum.    Andlagfjrhagslegrartryggingarskv.1.mgr.geturveriWreiWufeWafjrmlagerningur.    4.gr. T, Snnunumtilvistskuldbindingaogrttinda.  <  SamningurumfjrhagslegatryggingarrWstfunskalgerWurskriflegaeWameWrafrnum  httiYannigaWsannamegistofnuntryggingarrWstfunarinnarmeWlgformlegumhtti.     0samningiumfjrhagslegatryggingarrWstfunskaltilgreinatilhvaWaskuldbindingaog  X fjrhagslegratryggingasamningurinnnr. K #    TryggingarrWstfuntelsthafastofnastYegartryggingarrttindinhafaWlastrttarvernd.      5.gr.   NotkunarrtturveWsettrifjrhagslegritryggingu. wO  M?  0samningiumveWsetningufjrhagslegritrygginguerheimiltaWkveWaumaW B  tryggingarhafinnskulihafartttilaWnotatrygginguna.Slkursamningurgeturveittrtttil    lns,veWsetningar,slueWaannarrarumsaminnarnotkunartryggingunni.     NnUtirtryggingarhafinnnotkunarrttinnogerhonumYskyltaWframseljatrygg {  ingarveitandanumsambrilegafjrhagslegatryggingustaWupphaflegutryggingarinnareigi nF sWarengjalddagaYeirraskuldbindingatryggingarhafasemtryggWareru.Telststrygging 9 YfallaundirupphaflegansamningumveWsetningufjrhagslegritrygginguogskulu  rttinditryggingarhafasamkvmtsamningnumfrastafupphaflegutryggingunniyfirnUju  tryggingunaogrttarhrifframsalsinsmiWastviWaWnUjatrygginginhafiveriWltint r samatmaogupphaflegatrygginginvarsett. e=   0samningiumveWsetningufjrhagslegritrygginguerheimiltaWkveWaumaWskyld 0 unnitilaWframseljasambrilegatrygginguskv.2.mgr.verWifullngtmeWYvaWjafnaog  gerauppverWmtitryggingarinnarm;tifjrhWYeirrafjrskuldbindingasemtryggWareru  meWsamningnum. i   6.gr. ' SrkvWiumhrifgjaldYrotaskiptao.fl.  E  SamningiumfjrhagslegatryggingarrWstfunogfjrhagslegritryggingusemltiner  tfyrirupphafgreiWslustWvunar,nauWasamningsumleitanaeWagjaldYrotaskiptaverWurekki `  rifteingnguvegnaYessaWsamningurinnvargerWureWatrygginginltintYessumtma. S+!   SamningursemgerWurerumfjrhagslegatryggingarrWstfuneWafjrhagslegtrygging " semltinertsamadageneftiraWkveWinnerupprskurWurumheimildtilgreiWslustWv # unareWanauWasamningsumleitanaeWaumgjaldYrotaskiptiheldurgildisnuntillitstilr  $ skurWarinshafitryggingarhafihvorkivitaWnmttvitaumuppkvaWninguhans. !W%   Fjrhagslegumtryggingum,viWb;tartryggingumogstaWgngutryggingumverWurekki J""& hnekkteingnguvegnaYessaW: #' ! ! _ikmo(JT00 _ikmo"i(m"  i(mK2JT  1  .3  Ԉ0    YrhafiveriWltnartsamadagenWurenkveWinnerupprskurWurumheimildtil #( greiWslustWvunareWanauWasamningsumleitanaeWaumgjaldYrotaskipti,i(mKLK݌$ ) Ќ  "i(m"  i(mL2JT  2  .3  Ԉ0    viWkomandifjrskuldbindingarhafistofnastWurentryggingin,viWb;tartryggingineWa v%N!* staWgngutrygginginvarltint.i(mLL݌A&"+       '", @     7& a  .gr. ( SkuldajfnuWurtiluppgjrs.  RN  kvWi'a(NumheimildtilskuldajafnaWartiluppgjrssamningiumfjrhagslegatrygg  ingarrWstfunheldurgildisnuYrttfyriruppkvaWningurskurWarumheimildtilgreiWslu a stWvunareWanauWasamningsumleitanaeWaumgjaldYrotaskipti,endahafisamningurinn T, veriWgerWurfyriruppkvaWningurskurWarins.HiWsamagildirumframsaleWastofnuntak  markaWraeignarrttindaYeimskuldbindingumsemskuldajafnaWarrtturnrtilsamkvmt  samningiaWila.     8.gr. K #  FullnustuaWferWir.    Q  0samningiumfjrhagslegatryggingarrWstfungetaaWilarsamiWumhverniggangaskuli    aWtryggingunnitilfullnustuvanefndrafjrskuldbindinga.Fullnustangeturm.a.fariWfram   meWYeimhttiaW: wO  ! ! _ikmo(JT00_ikmo"i(m"  i(m T2JT  1  .3  Ԉ0    verWgildireiWufjrsjafnaWm;tifjrskuldbindingunumoggertupp,i(m T:T݌B  Ќ  "i(m"  i(m;U2JT  2  .3  Ԉ0    fjrmlagerningarsuseldir,i(m;UhU݌   Ќ  "i(m"  i(m4V2JT  3  .3  Ԉ0    tryggingarhafitakifjrmlagerningatileignar,endassamiWumaWferWviWverWmat   fjrmlagerningunumsamningnum.i(m4VaV݌{  Ќ    AWilargetasamiWumaWtryggingarhafasheimiltaWgangaaWtryggingunnitilfullnustu nF vanefndrafjrskuldbindingansrstaksfyrirvara,natbeinayfirvaldaognYessaWfylgt 9 sformlegrimlsmeWferW.    9.gr. r G;WirviWskiptahttir. e= X  kvWisamningiumfjrhagslegatryggingarrWstfunervarWarverWmatfjrhagslegrar 0 tryggingar,verWmatfjrskuldbindingaogfullnustufjrskuldbindingamvkjatilhliWar  heildeWaaWhluta,eWabreyta,efYaWyrWitaliW;sanngjarnteWaandstttg;WriviWskiptavenju  aWberakvWiWfyrirsig,sbr.36.gr.laganr.7/1936,umsamningsgerW,umboWog;gilda i lggerninga. \4   10.gr.  Srreglaumlagaskil.  [  NfelursamningurumfjrhagslegatryggingarrWstfunsrveWsetningufjrmla `  gerningisemskrWerrafrnnieignarskrninguogferYumslkaveWsetningueftirlgum S+! YessrkisYarsemviWkomandiveWsetningerskrWreikningi,aWYvervarWarlagalegteWli " ogrttarhrifveWsetningarinnar,stofnunveWrttindannaogskrninguYeirra,rttarvernd # gagnvartYriWjaaWila,rtthWskrWrarttindaogframkvmdfullnustu.  $   11.gr. J""& ReglugerW. #' O^  RWherragetursettreglugerWumnnaritfrslulagaYessara. #( & a   12.gr. v%N!* InnleiWing. A&"+ $_  LgYessi'av%_ԀerusettmeWhliWsj;nafkvrWunsameiginleguEES-nefndarinnarnr.106/2004  '",  fr9.jl2004umaWbreytaXII.viWaukaviWEES-samninginn,ogtilYessaWtakaupp '#- innlendanrttkvWitilskipunarEvr;puYingsinsogr&   Wsins2002/47/EBfr6.jn2002um ( samninga'(`umfjrhagslegartryggingarrWstafanir.    13.gr. a Gildistaka. T, a  LgYessiWlastYegargildi.  @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdIbԈ      I.Inngangur.   X b  Hinn9.jl2004t;ksameiginlegaEES-nefndinkvrWunnr.106/2004umaWbreytaXII. K #  viWaukaviWEES-samninginnogfellainnsamninginntilskipunEvr;puYingsinsogrWsins    2002/47/EBfr6.jn2002umsamningaumfjrhagslegartryggingarrWstafanir(hreftir    nefndtilskipunin).kvrWuninvartekinmeWstj;rnskipulegumfyrirvaraaf0slandshlfu.   Skv.103.gr.EES-samningsinshefur0slandsexmnuWi,frframangreindrikvrWun,tilaW wO  tilkynnaumaflttinguhinsstj;rnskipulegafyrirvara.FyrirAlYingiliggurntillagatilYings B  lyktunarumaWheimilarkisstj;rninniaWstaWfestakvrWunsameiginleguEES-nefndar    innarfyrir0slandshnd.0frumvarpiYessuergerWtillagaaWinnleiWingutilskipunarinnar   slenskanrtt. {    Hinn18.febrar2003skipaWid;msmlarWherranefndsemfaliWvaraWgeratillguum nF nauWsynlegarlagabreytingarvegnainnleiWingartilskipunarinnar.0nefndinavoruskipuW 9 Ragnarnad;ttirfrd;msmlarWuneyti,formaWur,HallgrmursgeirssonfrSeWlabanka  0slands,Hrafnkell:skarssonfriWnaWar-ogviWskiptarWuneytiogT;masSigurWssonf.h.  samtakabankaogverWbrfafyrirtkja. r   MeginmarkmiWfrumvarpsinseraWtakauppinnlendanrttkvWiframangreindrartil e= skipunar.ViWsamningufrumvarpsinsvarleitastviWaWfylgjameWnkvmumhttikvW 0 umtilskipunarinnaroginnleiWaYausamrmiviWgildandirtthrlandi.Jafnframtvar  hfWhliWsj;nafkvWumdanskraognorskralagaYessusviWi.     II.Tilgangurogmeginefnitilskipunarinnar.  \4 k  TilskipunEvr;puYingsinsogrWsins2002/47/EBfr6.jn2002umsamningaum ' fjrhagslegartryggingarrWstafanir(StjtW.EBL168,27.06.2002,bls.43)erliWuraWgerWa  tlunframkvmdastj;rnarEvr;pubandalagannafr11.ma1999umYr;unfjrmlaYj;n  ustuogfjrmagnsmarkaWainnanEvr;pusambandsins.MarkmiWtilskipunarinnareraWstuWla `  aWopnarioghagkvmarifjrmagnsmrkuWumogstWugleikafjrmlakerfisinsogefla S+! YannigfrelsiYj;nustuogfjrmagnsflutningumsameiginlegamarkaWnumfyrirfjrmla " Yj;nustu.TilskipuninnierjafnframttlaWaWgreiWafyrirframkvmdsameiginlegrarpen # ingamlastefnuinnanrammaefnahags-ogmyntbandalagsinsmeWYvaWstuWlaaWskilvirkni  $ starfsemievr;pskaseWlabankakerfisinsyfirlandamriogauknumsveigjanleikalausafjr !W% stUringupeningamarkaWi. J""&   TilskipuninkveWurumsamrmdarreglurbandalagsrttiumfjrhagslegartryggingar #' rWstafanir(e.financialcollateralarrangements).SlkarrWstafanirfelasttvhliWasamn #( ingumumveWsetningueWaframsalverWbrfaeWareiWufjrtiltryggingarfjrhagslegum $ ) skuldbindingum.GerterrWfyriraWaWilaraWslkumsamningumsueinkumstofnanir v%N!* fjrmlamarkaWi. A&"+   TilskipuninniertlaWaWryWjarvegiUmsumhindrunumfyrirskilvirkrinUtingufjr  '", hagslegratryggingarrWstafanaopnumogsameiginlegumfjrmlamarkaWiinnanEvr;pska '#- efnahagssvWisins.Slkarhindranirfelasteinkum;YarflegaYyngjandikrfumlandsrtti (z$. @     _aWildarrkjannaumform,efniogfullnustuslkrasamningaog;samrmilandsrttiein ( stakrarkjaYessusviWi.    AWildaWsamningumumfjrhagslegartryggingarrWstafanirsemfallaundirtilskipunina  erbundinviWtilteknarstofnanirfjrmlamarkaWi,Y.m.t.opinberalnasj;Wi,alYj;Wlega a fjrfestingar-ogYr;unarbanka,seWlabanka,fjrmlafyrirtki,vtryggingaflg,verWbrfa T, sj;Wi,millignguaWila,uppgjrsaWilaoggreiWslujfnunarstWvar.DmiumviWskiptiYessara  stofnanasemfelasrfjrhagslegartryggingarrWstafanirerulnveitingarseWlabankatil  fjrmlafyrirtkjasemtryggWarerumeWveWrttindum,endurhverfverWbrfakaupgagnvart   seWlabankaoguppgjrstryggingarfjrmlafyrirtkjagreiWslu-oguppgjrskerfum.Auk  X framangreindrastofnanagetaaWrirlgaWilar,t.d.hlutaflg,samvinnuflgogsameignar K #  flg,orWiWaWilaraWslkumsamningumefgagnaWilinnerstofnunsemtalinerupphraW    framan.AWildarrkingetaY;lggjfsinnitakmarkaWaWildarhfiWviWframangreindar    stofnanir.     MismunandikrfureinstakrarkjaumformsamningaumfjrhagslegartryggingarrW wO  stafanirerutaldarhafastaWiWvegifyrirskilvirkrinUtinguslkrarWstafanamillilandaog B  YannighindraWsamYttingufjrmagnsmarkaWainnanESB.0staWYessaWkveWaum    samrminguformkrafnavarfarinsleiWtilskipuninniaWdragarslkumkrfumogtreysta   YanniggagnkvmaviWurkenninguaWildarrkjannagildislkrasamninga.03.gr.tilskip {  unarinnareraWildarrkjunumYannigmeinaWaWgerasrstakarformkrfurumm.a.stofnun, nF gildiogfullnustuslkrasamninga.X;erheimiltaWkrefjastYessaWsamningarskuligerWir 9 skriflegaeWameWWrumlglegumhtti,t.d.meWrafrnumhtti.    X;ttYessitakmrkunheimildumaWildarrkjannagreiWifyrirYvaWaWilarnUtifjr  hagslegartryggingarrWstafanirmillilandakannhnaWaukanokkuWvandaviWtlkunog r efndirslkrasamninga.MikilvgterYvaWvandaWstilsamningsgerWarafhlfusamn e= ingsaWila.0YvsambandiervertaWhafahugaaWaWilumeraWsjlfsgWualmenntheimilt 0 aWkveWaumsrstakarform-ogefniskrfursamningiumframYaWsemleiWirafreglum  landsrttiseminnleiWakvWitilskipunarinnar.    TilskipuninveitiraWilumaWsamningumumfjrhagslegartryggingarrWstafanirheimild i tilvWtkssamningsfrelsisumaWferWirviWfullnustusamningsskuldbindinga,sbr.4.gr. \4 tilskipunarinnar.XessaraWferWirgetafalistslufjrmlagerninga,t.d.verWbrfa,afleiWa, ' hlutdeildarskrteina,peningamarkaWsskjalaogframseljanlegraveWrttindafasteignumog  lausaf,tkuYeirratileignar(e.appropriation)grundvelliumsaminsverWmats,ogjfnun  verWmtisYeirram;tifjrhagslegriskuldbindingu.AWildarrkjunumergertaWveitaslkum `  fullnustuaWferWumrttarverndefumYrhefurveriWsamiWmilliaWila.Rkingetaekkisett S+! YaWskilyrWifyrirfullnustuaWgefinhafiveriWtskoruneWatilkynningumvntanlega " fullnustu,aWhnskulifaraframmeWtilteknumhttieWaaWfullnustuaWferWinhafiveriW # staWfestmeWrskurWi.XeraWildarrkjunumgertaWviWurkennaefndirsamningaumfjr  $ hagslegartryggingarrWstafanirsamrmiviWkvWiYeirraY;ttkveWinnhafiveriWupp !W% rskurWurumheimildtilgreiWslustWvunar,nauWasamningsumleitanaeWagjaldYrotaskipta J""& bisamningsaWila. #'   XessikvWi&  tilskipunarinnarkomaY;ekkivegfyriraWaWildarrkinbeitialmennum #( skilyrWumlandsrttiumsanngirni'#PԀviWskiptumogg;WaviWskiptahttiaWYvervarWar $ ) fullnustuna,Y.m.t.verWmattryggingarinnarogtreikningfjrskuldbindingarinnar. v%N!*   AWildarrkjunumergertaWviWurkennartttryggingarhafatilaWnUtaveWsettafjrhagslega A&"+ trygginguefaWilarsamningsinshafaannaWborWsamiWumslkanrtt,sbr.5.gr.tilskip  '", unarinnar.SemdmiumslkanUtingumnefnaaWlnveitandiseljiveWsettverWbrfeWa '#- veWsetjiYautiltryggingarannarrikrfu.ViWslkanUtinguberhonumaWtvegannursam (z$. @  1   brilegverWbrfsemstandimeWsamahttitiltryggingarupphaflegukrfunnisWastalagi ( gjalddagahennar.HgteraWsemjaumaWtryggingarhafinnjafniverWmtiYeirraverWbrfa  semhannhefurnUttm;tifjrskuldbindingunnistaWYessaWtveganUbrf.    SamningarumfjrhagslegartryggingarrWstafanirkveWaumtrygginguefndum a fjrhagslegraskuldbindinga.TryggingingeturfyrstalagifalistveWsetninguverWbrfa(eWa T, annarrahfraeigna),Y.e.framsali;beinnaeignarrttindaformiveWrttinda(e.security  financialcollateralarrangement,d.aftaleomfinansielsikkerhedsstillelseiformafpant  stning).0WrulagigeturtrygginginfalistframsalibeinseignarrttaraWverWbrfi(e.title   transferfinancialcollateralarrangement,d.aftaleomfinansielsikkerhedsstillelseiformaf  X overdragelseafejendomsret).XekktastaformsWarnefndutryggingarinnareruendurhverf K #  verWbrfakaup(e.repurchaseagreement).SlkirsamningarfelasraWsamiWerumframsal    beinseignarrttaraWtilteknumverWbrfumgegngreiWslureiWufjraWtilgreindrifjrhWog    jafnframtaWframsalshafiframseljim;ttakandagreiWslunnarbeinaeignarrttinnaWbrfunum   tilbakaeftirkveWinntmagegngreiWslutiltekinnarfjrhWarreiWuf.OrWiWendurhverfur wO  vsarYannigtilYessaWkaupsamningierkveWiWumaWtiltekinkaupverWbrfumskuli B  snastviW(hverfast),Y.e.aWupphaflegurseljandikaupibrfinafturafupphaflegumkaup    andaYegartiltekinskilyrWihafaveriWuppfyllt.EndurhverfverWbrfakaupfelaYannigsr   bWinviWskipti(e.spottransaction)ogframvirkviWskipti(e.forwardtransaction). {    TilskipuninkveWurumaWrttarreglurumfjrhagslegartryggingarrWstafanirskuligilda nF umbWitryggingarformin,Y.e.bWiveWsetninguogframsalbeinseignarrttar,sbr.6.gr. 9 MeWYvaWveitasamningumumendurhverfverWbrfakaupsmurttarverndaWYessuleyti  erdregiWr;vissuumefndirogfullnustuslkrasamningaviWvanefndogYarmeWgreittfyrir  notkunYeirra.HrerYvummikilvgtkvWiaWrWafyrirYrstofnanirsemeigaslkum r viWskiptum. e=   HgteraWauWveldauppgjrskuldbindingaaWilasamningsumfjrhagslegatryggingar 0 rWstfunmeWYvaWsemjaumskuldajfnuWtiluppgjrs(e.close-outnetting).XersamiW  umaWviWtiltekinnatburWverWiinnbyrWisskuldbindingaraWilagjaldfelldarogbreytt  peningakrfumeWtilgreindumhttiogYrsWangerWaruppmeWskuldajfnuWi.kvWium i heimildtilskuldajafnaWartiluppgjrsgeturveriWsamningiumfjrhagslegatryggingar \4 rWstfun,srstkumsamningieWaopinberumreglum.07.gr.tilskipunarinnareraWildar ' rkjunumgertaWveitakvWumumheimildtilskuldajafnaWartiluppgjrsrttarvernd.  RttarverndinnrtilefndakvWannaY;ttkveWinnhafiveriWupprskurWurumheimildtil  greiWslustWvunar,nauWasamningsumleitanaeWagjaldYrotaskiptabisamningsaWila. `    :lkarreglurgjaldYrotarttiaWildarrkjannahafalngumfaliWsrnokkrarttar;vissu S+! aWYvervarWarsamningaumfjrhagslegartryggingarrWstafanir,einkummillisamnings " aWilafrmismunandirkjum,ogtorveldaWYr;unnUrraleiWaviWnUtinguogfullnustuslkra # rWstafana.0YvskyniaWgreiWafyrirnotkunfjrhagslegratryggingarrWstafana,aukafram  $ boWlaussfjrfjrmlakerfinuogtakmarkakerfishttukveWurtilskipuninumaWaWildar !W% rkinsetjitilteknarsrreglurgjaldYrotarttiervarWasamningaumfjrhagslegartrygg J""& ingarrWstafanirogheimilisamningsaWilumaWbeitatilgreindumaWferWumviWfullnustu #' Yeirra. #(   08.gr.tilskipunarinnareraWildarrkjunumgertaWveitasamningumumfjrhagslegar $ ) tryggingarrWstafanirsrstakarttarverndgjaldYrotartti.SrreglankveWurumYraW v%N!* stWurYegargerWurersamningurumfjrhagslegatryggingarrWstfun,eWatryggingsam A&"+ kvmtslkumsamningierltint,samadagogkveWinnerupprskurWurumheimildtil  '", greiWslustWvunar,nauWasamningsumleitanaeWagjaldYrotaskiptabisamningsaWila.Hafi '#- rWstfuninveriWgerWWurenrskurWurinnvarkveWinnuppskalhnhaldagildisnuog (z$. verabindandigagnvartYriWjamanni.HafihnhinsvegarveriWgerWeftiraWrskurWurinnvar ( kveWinnuppskalhnhaldagildisnuogverabindandigagnvartYriWjamannihafi  tryggingarhafihvorkivitaWnmttvitaumuppkvaWningurskurWarins.    Hafi&  aWilarsamiWumtskiptitryggingameWstaWgngutryggingu(e.substitution/re a placementcollateral)eWaframlag'ԀviWb;tartrygginga(e.additional/top-upcollateral)tilsam T, rmisviWbreytingarverWgildiupphaflegrartryggingareWafjrhWtryggWrakrafnaskulu  slkkvWihaldagildisnuY;ttumYauhafiveriWsamiWsamadag!enWuren!kveWinn  erupprskurWurumheimildtilgreiWslustWvunar,nauWasamningsumleitanaeWagjald   YrotaskiptabisamningsaWila.XhaldaslkkvWigildisnuY;ttrWstfuninhafiveriW  X gerWtiltryggingarkrfusemWurhafWiveriWstofnaWtil. K #    XegaraWilarmismunandirkjumhafasamiWumveWsetninguverWbrfatiltryggingar    krfuogveWsaliafhentveWhafahinveWsettuverWbrfhafagiltumslkansamninglgYess    rkisYarsemhinveWsettuverWbrferustaWsett.HrerumaWrWasvonefndalexreisitae   regluveWrtti,Y.e.miWaWerviWstaWsetninguverWbrfanna.XegarumeraWrWarafbrf, wO  Y.e.rafrnteignarskrWverWbrf,hefurslkriveWsetninguhinsvegarfylgtnokkur;vissaum B  hvaWalgskuligildaumsamninginn.0tilskipun98/26/EBumendanlegtuppgjrgreiWslu    kerfumoguppgjrskerfumfyrirverWbrfkemurframaWumrafbrfsemveWsetteruvegna   uppgjrstryggingarskuligildalgYessrkisYarsemviWkomandiskr,reikningureWamiW {  lgtvrslukerfierstaWsett.09.gr.tilskipunar2002/47/EBumsamningaumfjrhagslegar nF tryggingarrWstafanirerYessimeginreglaltinntilYessYegaraWilarmismunandirkjum 9 semjaumveWsetningurafbrfatryggingarskynisamkvmttilskipuninni,Y.e.tilsamninga  umfjrhagslegartryggingarrWstafanir.  @ AthugasemdirviWeinstakargreinarfrumvarpsins. e=   Um1.gr. 0 ,  0YessarigreinergildissviWlagannaafmarkaW.LagtertilaWlgingildiumsamningaum  fjrhagslegartryggingarrWstafanir,nnartiltekiWsamningatryggingarveitandaogtrygg  ingarhafaumframsaleignarrttindayfirfjrhagslegritryggingueWasamningaYessaraaWila i umveWsetningufjrhagslegritryggingu. \4   LagtertilaWeinungisYrstofnaniroglgaWilarsemtilgreindireru1.gr.getiorWiW ' aWilaraWsamningumumfjrhagslegartryggingarrWstafanir.BWiraWilarsamningssam  bandsinsYurfaaWfallaundireinhvernYeirraflokkasemtilgreindirerukvWinu.Upp  talninginaWilumsemuppfyllahfisskilyrWifyriraWildaWslkumsamningumbyggist2. `  mgr.1.gr.tilskipunarinnar. S+!   03.tlul.erkveWiWumaWfjrmlafyrirtki(Y.e.viWskiptabankar,sparisj;Wir,lna " fyrirtki,rafeyrisfyrirtki,verWbrfafyrirtki,verWbrfamiWlanirogrekstrarflgverW # brfasj;Wa),vtryggingaflg,lftryggingaflgogverWbrfasj;WirgetiorWiWaWilaraW  $ samningumumfjrhagslegartryggingarrWstafanir.VsaWertilskilgreiningaslenskum !W% lgumYessumstofnunum.0samrmiviWtilskipuninaerjafnframtgertrWfyrirYvaW J""& sambrilegarerlendarstarfsleyfisskyldarstofnanirgetiorWiWaWilaraWslkumsamningum. #' SamkvmttilskipuninnihvlirsskyldaEES-rkjumaWkveWalandsrttiumhfi #( starfsleyfis-ogeftirlitsskyldralnastofnana,fjrfestingarfyrirtkja,fjrmlastofnana,v $ ) tryggingaflaga,lftryggingaflaga,fyrirtkjaumsameiginlegafjrfestinguframseljan v%N!* legumverWbrfumogrekstrarflagaverWbrfasj;Wa,einsogYessihugtkeruskilgreindYar A&"+ tilgreindumtilskipunum,tilaWverWaaWilaraWsamningumumfjrhagslegartryggingarrW  '", stafanir.0d-liW3.tlul.erYvlagttilaWslkarstofnanir,semhafastaWfestuogstarfsleyfi '#- WrurkiinnanEvr;pskaefnahagssvWisins,falliundirupptalningulgunumYeim (z$. starfsleyfisskyldustofnunumsemgetaorWiWaWilaraWslkumsamningum.0samrmiviW ( tilskipuninaerhrttiviWeftirtaldarstofnanir:  ! ! (g00_ikmo"i(m"  i(m2g  a  .3  Ԉ0    lnastofnun(e.creditinstitution),einsogYaWhugtakerskilgreint1.mgr.1.gr.  tilskipunar2000/12/EBsamtstofnunumsemtilgreindareru3.mgr.2.gr.smu a tilskipunar,i(m/݌T, Ќ  "i(m"  i(m2g  b  .3  Ԉ0    fjrfestingarfyrirtki(e.investmentfirm),einsogYaWhugtakerskilgreint2.mgr.1.  gr.tilskipunar93/22/EBE,i(m݌ Ќ  "i(m"  i(m+2g  c  .3  Ԉ0    fjrmlastofnun(e.financialinstitution),einsogYaWhugtakerskilgreint5.mgr.1.gr.   tilskipunar2000/12/EB,i(m+X݌ X Ќ  "i(m"  i(m2g  d  .3  Ԉ0    vtryggingaflag(e.insuranceundertaking),einsogYaWhugtakerskilgreinta-liW1. K #  gr.tilskipunar92/49/EBE,oglftryggingaflag(e.lifeinsuranceundertaking),einsog    YaWhugtakerskilgreinta-liW1.gr.tilskipunar92/96/EBE,i(mû݌   Ќ  "i(m"  i(m2g  e  .3  Ԉ0    fyrirtkiumsameiginlegafjrfestinguframseljanlegumverWbrfum(e.undertaking   forcollectiveinvestmentintransferablesecurities!UCITS),einsogYaWhugtaker wO  skilgreint2.mgr.1.gr.tilskipunar85/611/EBE,i(mɽ݌B  Ќ  "i(m"  i(m2g  f  .3  Ԉ0    rekstrarflagverWbrfasj;Wa(e.managementcompany),einsogYaWhugtakerskilgreint    2.mgr.1.gr.atilskipunar85/611/EBE,sbr.1.gr.tilskipunar2001/107/EB.i(m݌  Ќ    04.tlul.erkveWiWumaWmillignguaWili,uppgjrsaWilioggreiWslujfnunarstW,sbr. {  2.gr.laganr.90/1999,umryggigreiWslufyrirmlagreiWslukerfum,getiorWiWaWilaraW nF samningumumfjrhagslegartryggingarrWstafanir.LitiWersvoaWverWbrfamiWstW,sbr. 9 lgnr.131/1997,umrafrnaeignarskrninguverWbrfa,semannastuppgjrverWbrfaaW  hlutaeWalluleytifalliundirhugtakiWuppgjrsaWilioggetiYvorWiWaWiliaWsamningium  fjrhagslegatryggingarrWstfun.0samrmiviWtilskipuninaerjafnframtlagttilaWlginni r tilsambrilegrastofnanaWrumrkjumEvr;pskaefnahagssvWinu.Samkvmttil e= skipuninnihvlirsskyldaEES-rkjumaWkveWalandsrttiumhfimillignguaWila(e. 0 centralcounterparties),uppgjrsaWila(e.settlementagents)oggreiWslujfnunarstWva(e.  clearinghouses),einsogYessihugtkeruskilgreind2.gr.tilskipunar98/26/EB,tilaWverWa  aWilaraWsamningumumfjrhagslegartryggingarrWstafanir.04.tlul.erYvlagtaWslkar i stofnanir,semhafastaWfestuogstarfsleyfiWrurkiinnanEvr;pskaefnahagssvWisins, \4 falliundirupptalningulagannaYeimstarfsleyfisskyldustofnunumsemgetaorWiWaWilaraW ' slkumsamningum.    06.tlul.erkveWiWumaWlgaWili,semekkifellurundir1.!5.tlul.,getiorWiWaWiliaW  samningiumfjrhagslegatryggingarrWstfunefgagnaWilisamningsinserstofnuneWalg `  aWilisemfellurundir1.!5.tlul.XettakvWitvkkargildissviWlagannaverulegaYarsem S+! gerterrWfyriraWt.d.fjrmlafyrirtkiverWiheimiltaWgerasamningumfjrhagslega " tryggingarrWstfunviWlgaWilasemhlutaafalmennrifjrmlaYj;nustu.XverekkigertrW # fyriraWnUttverWiheimild3.mgr.1.gr.tilskipunarinnartilaWtakmarkaaWildaWsamningum  $ viWstofnanirskv.1.!5.tlul.,Y.e.viWsamningasemfremurvarWafjrmgnuneWabyrgWir !W% millistofnanafjrmlamarkaWi. J""&   Um2.gr. #(   0Yessarigreinkomaframskilgreiningarhelstuhugtkum.Skilgreiningarnareru $ ) samrmiviWskilgreiningartilskipuninni.Flesthugtakannaeruskilgreind1.mgr.2.gr. v%N!* tilskipunarinnar. A&"+   HugtakiWfjrmlagerningur(e.financialinstrument)erskilgreintsamrmiviWe-liW1.  '", mgr.2.gr.tilskipunarinnarog2.tlul.2.gr.laganr.33/2003,umverWbrfaviWskipti.X;er '#- nUttheimildb-liWar4.mgr.1.gr.tilskipunarinnartilaWundanskiljaeiginhlutabrftrygg (z$. ingarveitanda,hlutabrfhansm;WurflagieWad;tturflagiog;skrWhlutabrfhans ( flgumsemeingnguertlaWaWeigafasteignir.EfsamiWerfjrhagslegatrygginguformi  slkrahlutabrfaerhttviWaWhugsanlegirfjrhags-eWagreiWsluerfiWleikartryggingar  veitandavaldiYvaWvirWitryggingarinnarlkkimeWYeimafleiWingumaWhlutiskuldbind a ingannastandieftir;tryggWar.AWvsukannaWhafaveriWsamiWumaWtryggingarveitandi T, skuliYleggjaframviWb;tartryggingu.XaWkannhinsvegaraWreynasthonumerfittlj;si  fjrhags-eWagreiWslustWuhans.TryggingformislkrahlutabrfakannYannigaWauka  httunaaWkrfuhafifiekkikrfusnagreiddaaWfullu.MikilvgteraWvirWitrygg   ingarinnars;hWvanefndalkum,Y.e.fjrhags-eWagreiWslustWutryggingarveitanda.ViW  X YettamsvobtaaWviWb;tartryggingumerfyrstogfremsttlaWaWbregWastviWalmennri K #  markaWsYr;unvirWiverWbrfa,ekkiviWfjrhags-eWagreiWslustWutryggingarveitanda.AW    YvervarWarflgsemeingnguertlaWaWeigafasteignirermiWaWviW;skrWhlutabrf,    Y.e.hlutabrfsemekkihafaveriWskrWskipulegumverWbrfamarkaWi,sbr.lgnr.33/2003,   umverWbrfaviWskipti.FjrmlagerningurgeturveriWhvortsemerbrflegureWarafrnn. wO    HugtakiWfjrskuldbindingar(e.financialobligations)eruYrskuldbindingarsemtilgreint B  ersamningiumfjrhagslegatryggingarrWstfunaWberiaWefnaaWviWlgWumvanefnda    rrWumsemfelastrttitilaWgangaaWfjrhagslegritryggingu,Y.e.rttitilgreiWslureiWu   fjr,afhendingarfjrmlagerningaeWaannarrarfullnustu. {    ReiWuf(e.cash)erinnstWareikningihjlnastofnuneWaseWlabankaogsambrilegar nF krfurumendurgreiWslupeningahvaWagjaldmiWlisemer,Y.m.t.peningamarkaWsinnstWa, 9 semheimilteraWsetjasemfjrhagslegatryggingu.    HugtakiWsambrilegtrygging(e.equivalentcollateral)erskilgreintannarsvegarmiWaW  viWaWtrygginginsreiWufoghinsvegarmiWaWviWaWtrygginginsfjrmlagerningur.Ef r fjrhagslegatrygginginerreiWufermeWsambrilegritrygginguttviWgreiWslusmu e= fjrhWarsamagjaldmiWli.EffjrhagslegatrygginginerfjrmlagerningurermeWsam 0 brilegritrygginguttviWfjrmlagerningaafsmutgfueWaflokkiaWsamanafnverWi,  samagjaldmiWliogaWWruleytisamaeWlisogtryggingin,eWaaWrareignirefsamningurinn  veitirrtttilaWleggjaYrframvegnaatburWarsemhefurhriffjrmlagerninganasem i veWsettirvoru.05.gr.lagatextafrumvarpsinserkveWiWumefnisreglurervarWasam \4 brilegatryggingu. '   SamningurumfjrhagslegatryggingarrWstfun(e.financialcollateralarrangement)nr  yfirsamningamilliaWilasemuppfyllahfisskilyrWiskv.1.gr.annaWhvortumframsal  eignarrttindayfirfjrhagslegritryggingueWaumveWsetningufjrhagslegritryggingu. `  Samningurinngeturbyggstrammasamningi(e.masteragreement)eWaveriWhlutiaf S+! vWtkarasamkomulagieWalgskiptumaWilanna.XgeturhugtakiWveriWbundiWviWtiltekin " kvWivWtkarisamningium&  viWskiptiaWila,Y.e.eingnguviWYaukvWiervarWa # tryggingarrWstfun.'B  $   Samningurumframsaleignarrttindayfirfjrhagslegritryggingu(e.titletransferfinancial !W% collateralarrangement)merkirsamningumaWeigandifjrhagslegrartryggingarframseljill J""& eignarrttindisn(Y.e.hinnbeinaeignarrtt)yfirtryggingunnitilframsalshafatiltryggingar #' efndumfjrhagslegumskuldbindingum.Einalgengtegundslkrasamningaer #( endurkaupasamningur(e.repurchaseagreement). $ )   SamningurumveWsetningufjrhagslegritryggingu(e.securityfinancialcollateral v%N!* arrangement)ersamningurumveWsetningufjrhagslegritrygginguYarsemveWYoliveitir A&"+ veWhafaveWrttinditiltryggingarefndumfjrhagslegumskuldbindingumnYessaW  '", framseljahinnbeinaeignarrttyfirtryggingunni. '#-   SkuldajfnuWurtiluppgjrs(e.close-outnetting)felursrlokauppgjrfjrskuldbind (z$. inga.SkilyrWieraWkveWiWsumheimildtilskuldajafnaWarsamningiumfjrhagslega ( tryggingarrWstfun.UppgjriWferYannigframaWYegaratburWurgeristsemtilgreindurer  samningiumfjrhagslegatryggingarrWstfun,t.d.vanefnd,greiWslustWvun,nauWa  samningureWagjaldYrotaskipti,eruskuldbindingaraWilannagjaldfelldar.XrerusWan a metnartilpeningalegsverWsmeWYeimhttisemkveWiWerumsamningnumogbreytt T, peningakrfur.KrfurnarsemaWilarnirhafahvorgagnvartWrumerusWanjafnaWar(nett  aWar)YannigaWeftirstendureinpeningakrafa.SkuldariYeirrarkrfugerirhanasWanupp  gagnvartkrfuhafanum.XarmeWhefurlokauppgjrfariWfram.     StaWgngutrygging(e.replacement/substitutioncollateral)erfjrhagslegtryggingsem  X ltinerstaWupphaflegrartryggingarsamrmiviWkvWisamningsumfjrhagslega K #  tryggingarrWstfunogfelursraWrajafngildatryggingu.      Tryggingarhafi(e.collateraltaker)erssemWlastfulleignarrttindiyfirfjrhagslegri    tryggingueWaveWrttindislkritryggingu.     Tryggingarveitandi(e.collateralprovider)erssemframselureWaveWseturfjrhagslega wO  tryggingu. B    ViWb;tartrygging(e.additional/top-upcollateral)erfjrhagslegtryggingsemltinert    samkvmtkvWumsamningsumfjrhagslegatryggingarrWstfuntilsamrmisviWbreyt   ingarverWgildiupphaflegrartryggingareWafjrhWtryggWraskuldbindinga. {    Um3.gr. 9   0YessarigreinerkveWiWumeWlifjrhagslegratryggingarrWstafana.EfnikvWisinser  samrmiviWskilgreininguhugtakinusamningurumfjrhagslegatryggingarrWstfun  2.gr.VegnaYesshversumikilvgtYettaatriWierviWafmrkuneWlisamningaumfjr r hagslegartryggingarrWstafanirerlagttilaWkveWiWverWisrstaklegaumYettaatriWi3. e= gr.EWlirWstafanannageturveriWtvennskonar,Y.e.annarsvegarframsalallraeignarrttinda 0 (Y.e.hinsbeinaeignarrttar)yfirfjrhagslegritrygginguoghinsvegarveWsetningfjr  hagslegritryggingu.FramsaleignarrttindaogveWsetningerunnarskilgreind2.gr.    0slenskrilggjferekkiaWfinnasrstaktkvWiumframsaleignarrttindatrygg i ingaskyni.XarsemslenskrttarskipanbyggistYvsemmeginregluaWmnnumsheimilt \4 aWrWstafarttindumsnummeWsamningumverWuraWteljaaWsamningarumframsaleigna ' tryggingaskynisuaWmeginstefnutilheimilir.Nokkur;vissarkirhinsvegarumrttarhrif  slkrasamninga.AfkvWum6.gr.tilskipunarinnarleiWiraWEES-rkjumerskyltaWtryggja  aWsamningarumframsaleignarrttindayfirfjrhagslegritrygginguverWiefndirsamrmi `  viWefniYeirra.AfYvleiWirm.a.aWekkierheimiltaWltaslkasamningasem S+! handveWsrttargerningaogltaYltarttarreglumumveW.XvYarfaWtakaaflltvmli " umaWinnangildissviWslagannasframsaltryggingaskyniheimiltoghafirttarhrif # samkvmtefnisnu.  $   02.mgr.erkveWiWumaWandlagfjrhagslegrartryggingarskv.1.mgr.getiveriWreiWuf !W% eWafjrmlagerningur.MiWaWerviWeWliYeirrareignarsemgeturorWiWandlagfjrhagslegrar J""& tryggingar. #'   Um4.gr. $ ) S  0YessarigreinerkveWiWumformkrfurtilsamningaumfjrhagslegartryggingarrW v%N!* stafanirogsnnuntilvistogefniskuldbindingaogrttindasamkvmtslkumsamningum. A&"+ EinsogframkemuralmennumathugasemdumermeWtilskipuninnidregiWrformkrfum  '", landsrttitilslkrasamningaogYannigstuWlaWaWgagnkvmriviWurkenninguaWildar '#- rkjannagildiYeirra.03.gr.tilskipunarinnareraWildarrkjunumYannigmeinaWaWgera (z$. srstakarformkrfurumm.a.stofnun,gildiogfullnustuslkrasamninga.X;erheimiltaW ( krefjastYessaWsamningarskuligerWirskriflegaeWameWWrumlglegumhtti,t.d.meW  rafrnumhtti,sbr.og5.mgr.1.gr.tilskipunarinnar.    EinsogframkemurathugasemdviW2.gr.geturhugtakiWsamningurumfjrhagslega a tryggingarrWstfunveriWbundiWviWtiltekinkvWivWtkarisamningiumviWskiptiaWila, T, Y.e.eingnguviWYaukvWiervarWatryggingarrWstfun.NauWsynlegtkannaWYykjaaW  kveWalandsrttiumform-ogefniskrfurtilsamningasemeingnguaWhlutatilvarWa  fjrhagslegartryggingarrWstafanir.SemdmimnefnaopinberarreglursettarafseWlabanka   umform-ogefniskrfurtilsamningaumviWskiptiviWlnastofnanir,endurhverfrasamninga  X ogsamningaumuppgjrstryggingar.TakmrkuninYvaWkveWalandsrttiumstrangari K #  krfurenleiWiraftilskipuninnieingnguviWumYannhlutasamningsinservarWarmeW    beinumhttifjrhagslegatryggingarrWstfun.XverheimiltaWkveWalandsrttium    srstakarform-ogefniskrfurervarWannuratriWisamningsins.     TilviWb;tarYeimlgmarkskrfumlandsrttisemtilskipuninkveWurumersamn wO  ingsaWilumalmenntheimiltaWsemjaumstrangariform-ogefniskvWivarWanditrygg B  ingarrWstafanir,t.d.meWYvaWvsatilkvWalagasviWisamninga-,krfu-,veW-og    fullnusturttar.     01.mgr.greinarinnarerlagttilaWgerWverWiskrafaaWsamningurumfjrhagslega {  tryggingarrWstfunskuligerWurskriflegaeWameWrafrnumhttiYannigaWsannamegi nF stofnuntryggingarrWstfunarinnarmeWlgformlegumhtti.0slkumsamningumyrWi 9 jafnanvsaWtillagaumfjrhagslegartryggingarrWstafanir.EkkierugerWarsrstakarkrfur  umtryggingarrWstafanirnaraWWruleyti.X;gildaalmennarreglurveWrttarogkvWilaga  nr.75/1997,umsamningsveW,eftirYvsemviWumveWsetningufjrhagslegritryggingu. r XettaskalY;ekkileiWatilYessaWsamningurverWitalinn;gildureingnguvegnaYesshann e= erekkisamrmiviWkvWiYeirralagaefYaugerastrangariformkrfurvarWanditrygg 0 ingarrWstfuninaengerterrWfyrirtilskipuninni.HinsvegareraWilumaWsjlfsgWu  heimiltaWkveWaumYaWsamningaWtilteknarreglureWatiltekinkvWilagasviWi  samninga-,krfu-,veW-ogfullnusturttarskuligildaumtryggingarrWstfuninaogverWaslk i samningskvWiYekkitalinvalda;gildisamningsY;ttYaugeristrangariformkrfuren \4 gerterrWfyrirtilskipuninni. '   Lagtertil2.mgr.aWsamningiumfjrhagslegatryggingarrWstfunskulitilgreinatil  hvaWaskuldbindingaogfjrhagslegratryggingasamningurinnnr.SamningurinnYarf  YannigaWinnihaldafullngjandi&  tilgreininguveWkrfunnioglUsinguYeimverWmtum, `  semstandatilfullnustuefndumhans,hvortsemum'ԀeraWrWaframsaleWaveWsetningu. S+!   03.mgr.ertekiWframaWtryggingarrWstfuntelsthafastofnastYegartryggingarrttindin " hafaWlistrttarvernd.kvWiWernauWsynlegtm.a.meWtillititil6.gr.svounntsaW # tmasetjahvenrtryggingtelsthafaveriWltint.  $   Um5.gr. J""& )   GreinYessifjallarumheimildtryggingarhafatilaWnUtaveWsettafjrhagslegatryggingu #' efaWilarsamningsinshafaannaWborWsamiWumslkanrtt.UmheimildinaerfjallaW5. #( gr.tilskipunarinnar.LagtertilaWheimildinverWinefndnotkunarrttur. $ )   0slenskumlgumerekkiaWfinnaskUrkvWiumheimildirveWhafatilrWstfunarveWs v%N!* meWframangreindumhtti.AWvsumleiWaaforWalagi2.mlsl.3.mgr.7.gr.laganr. A&"+ 75/1997,umsamningsveW,aWsemjamegiumaWveWhafimeginUtasrveWeiginYgu.  '", kvWiYettagildirhinsvegarsamkvmtorWannahlj;WanaWeinsumhandveWsettlausaf. '#- AWYvervarWarannarskonarveWandlgerekkitilaWdreifabeinumkvWumumrW (z$. stfunarheimildirveWhafa.XverlagttilaWkveWiWverWiumYaW1.mgr.5.gr.aWheimilt ( saWsemjaumrWstfunarheimildirveWhafayfirfjrhagslegritryggingu.    02.mgr.erlagttilaWefveWhafinUtirnotkunarrttsinnverWihannskuldbundinntilaW  framseljatryggingarveitandanumsambrilegafjrhagslegatryggingustaWupphaflegu a tryggingarinnareigisWarengjalddagaYeirraskuldbindingatryggingarhafasemtryggWar T, eru.TelststryggingYfallaundirupphaflegansamningumveWsetningufjrhagslegri  trygginguogskulurttinditryggingarhafasamkvmtsamningnumfrastafupphaflegu  tryggingunniyfirnUjutryggingunaogrttarhrifframsalsinsmiWastviWaWnUjatryggingin   hafiveriWltintsamatmaogupphaflegatrygginginvarsett.  X   HugtakiWsambrilegtryggingerskilgreint2.gr.XarkemurframaWeffjrhagslega K #  trygginginerreiWufermeWsambrilegritrygginguttviWgreiWslusmufjrhWarsama    gjaldmiWli.EffjrhagslegatrygginginerfjrmlagerningurermeWsambrilegritryggingu    ttviWfjrmlagerningaafsmutgfueWaflokkiaWsamanafnverWi,samagjaldmiWliog   aWWruleytisamaeWlisogtryggingin,eWaaWrareignirefsamningurinnveitirrtttilaW wO  leggjaYrframvegnaatburWarsemhefurhriffjrmlagerninganasemveWsettirvoru. B    LagtertilaW3.mgr.verWikveWiWumaWsamningiumveWsetningufjrhagslegri    tryggingusheimiltaWsemjaumaWskyldunnitilaWframseljasambrilegatrygginguskv.   2.mgr.verWifullngtmeWYvaWjafnaoggerauppverWmtitryggingarinnarm;tifjrhW {  YeirrafjrskuldbindingasemtryggWarerumeWsamningnum.ErYettasamrmiviWsWari nF mlsliW2.mgr.5.gr.tilskipunarinnar. 9   Um6.gr.    EinsogframkemuralmennumathugasemdumviWfrumvarpiWertaliWaW;lkarreglur r gjaldYrotarttiaWildarrkjannahafifaliWsrrttar;vissuaWYvervarWarsamningaum e= fjrhagslegartryggingarrWstafanir,einkummillisamningsaWilafrmismunandirkjum,og 0 torveldaWYr;unnUrraleiWaviWnUtinguogfullnustuslkrarWstafana.08.gr.tilskipunarinnar  ergerWskrafaaWaWildarrkinsetjitilteknarsrreglurgjaldYrotarttiervarWasamningaum  fjrhagslegartryggingarrWstafanir.Xessarreglurveitasamningumumfjrhagslegartrygg i ingarrWstafanirsrstakarttarverndgjaldYrotartti.kvWi6.gr.frumvarpsinsertlaW \4 aWinnleiWakvWi8.gr.tilskipunarinnar. '   AWildarhfiaW&  samningumumfjrhagslegartryggingarrWstafanirerekkibundiWviW  lgaWilameWstarfsleyfieWaaWseturhrlandi'.VelmveraaWt.d.slensktfjrmlafyrirtki  gerislkansamningviWfjrmlafyrirtkimeWstarfsleyfioghfuWstWvarWruEES-rki. `  TilskipuningerirkrfuumaWgjaldYrotartturllumEES-rkjunumveitisamningumum S+! fjrhagslegartryggingarrWstafanirsmueWasambrilegarttarvernd.01.mgr.1.gr. " tilskipunarinnarerYvaWfinnaalmennaskilgreininguendurskipulagningufjrhags(e. # reorganisationmeasures)ogslitameWferW(e.winding-upproceedings)semtlaWeraWntil  $ mismunandiskilgreiningalandsrttiEES-rkjaYessusviWi.Endurskipulagningfjrhags !W% erskilgreindsemrWstafanirsemfelasrhverskynshlutunafhlfustj;rnvaldaeWa J""& d;msvaldsYeimtilgangiaWviWhaldafjrhagsstWueWakomahennieWlilegthorfoghafa #' hrifYaurttindiYriWjuaWila,semYegarerutil,Y.m.t.,enY;ekkieingngu,rWstafanir #( semfelasrgreiWslustWvun,frestunfullnusturWstafanaeWalkkunkrfum.Slita $ ) meWferWerskilgreindsemsameiginlegmlsmeWferWsemfelursrslueignaogskiptingu v%N!* andvirWismillilnardrottna,hluthafaeWaflaga,eftirYvsemviW,ogfelursrhverskonar A&"+ hlutunstj;rnvaldaeWad;msvalds,Y.m.t.YautilvikYegarsameiginlegrimlsmeWferWlUkur  '", meWnauWasamningumeWaWrumhliWstWumrWstfunum,ntillitstilYesshvortYrhafa '#- komiWtilvegnagjaldYrotseWahvortYrhafaveriWYvingaWar.0lagatextafrumvarpsinser (z$. ekkiaWfinnaYessaralmennuskilgreiningarendurskipulagningufjrhagsogslitameWferW. ( XessstaWerltiWngjaaWvsatilhugtakalgumnr.21/1991,umgjaldYrotaskiptio.fl.  EndurskipulagningfjrhagsnrYannigtilYessYegarkveWinnerupprskurWurumheimild  tilgreiWslustWvunareWanauWasamningsumleitanasamkvmtYeimlgum.SlitameWferWnr a tilYessYegarkveWinnerupprskurWurumaWbsamningsaWilastekiWtilgjaldYrotaskipta T, samkvmtsmulgum.KomiuppYraWstWuraWreynitlkunlagannavegnaslita  meWferWareWaendurskipulagningarfjrhagssamkvmtrttarreglumannarsEES-rkisergert  rWfyriraWkvWumlagannaverWibeittmeWvsantilframangreindraskilgreiningatil   skipunarinnarYessumhugtkum.XessberjafnframtaWgetaaWlgumnr.161/2002,um  X fjrmlafyrirtki,oglgumnr.60/1994,umvtryggingastarfsemi,eraWfinnakvWium K #  endurskipulagningufjrhagsogslitlnastofnanaogvtryggingaflaga.      01.mgr.greinarinnarerkveWiWumYraWstWurYegargerWurersamningurumfjr    hagslegatryggingarrWstfun,eWatryggingsamkvmtslkumsamningierltint,Wuren   kveWinnerupprskurWurumheimildtilgreiWslustWvunar,nauWasamningsumleitanaeWa wO  gjaldYrotaskiptabisamningsaWila.HafirWstfuninveriWgerWWurenrskurWurinnvar B  kveWinnuppskalhnhaldagildisnuogverabindandigagnvartYriWjamanni.SkiptirYar    ekkimliY;ttsamningurinnhafiveriWgerWursamadagogrskurWurinnvarkveWinnupp.   kvWiYettaersamrmiviW1.mgr.8.gr.tilskipunarinnar.XessberaWgetaaW3.mgr. {  4.gr.segiraWtryggingarrWstafanirteljasthafastofnastYegartryggingarrttindinhafaWlist nF rttarvernd. 9   02.mgr.erkveWiWumYraWstWurYegargerWurersamningurumfjrhagslega  tryggingarrWstfun,eWatryggingsamkvmtslkumsamningierltint,samadagog  kveWinnerupprskurWurumheimildtilgreiWslustWvunar,nauWasamningsumleitanaeWa r gjaldYrotaskiptabisamningsaWila,eneftiraWrskurWurinnvarkveWinnupp.SkalrW e= stfuninYhaldagildisnuogverabindandigagnvartYriWjamannihafitryggingarhafi 0 hvorkivitaWnmttvitaumuppkvaWningurskurWarins.kvWiWersamrmiviW2.mgr.  8.gr.tilskipunarinnar.    MeW3.mgr.erinnleiddkrafa3.mgr.8.gr.tilskipunarinnarumgildifjrhagslegratrygg i inga,viWb;tartryggingaogstaWgngutryggingasemhafaveriWltnartsamadagenWur \4 enkveWinnerupprskurWurumheimildtilgreiWslustWvunareWanauWasamningsumleitana ' eWaumgjaldYrotaskipti.JafnframterkveWiWumgilditryggingannaYegarviWkomandi  fjrskuldbindingarhafastofnastWurentryggingin,viWb;tartryggingineWastaWgngu  trygginginvarltint.HugtkinviWb;tartryggingogstaWgngutryggingeruskilgreind2. `  gr. S+!   LtaberframangreindkvWisemsrlgbWigagnvartlgumnr.21/1991,umgjald " Yrotaskiptio.fl.,ogWrumlgumsemkunnaaWkomatillita,t.d.kvWumlagaumslit # fjrmlafyrirtkjaeWavtryggingaflaga.XaWYUWiraWsrreglurnarhafaforganggagnvart  $ slkumalmennumreglum. !W%   EinsogframkemurathugasemdviW4.gr.ergertrWfyrirYvaWsamningumum J""& fjrhagslegartryggingarrWstafanirverWijafnanvsaWtillagaumfjrhagslegartryggingar #' rWstafanir.UppfyllisamningurinnskilyrWilagannahafaaWilarYarmeWsamiWsigundir #( srreglurYeirra,m.a.hvaWvarWarforgangYeirragagnvartalmennumreglumumrttarhrif $ ) rskurWarumheimildtilgreiWslustWvunar,nauWasamningsumleitanaeWagjaldYrotaskipta v%N!* bisamningsaWila.EftirsemWurgildakvWilaganr.21/1991,umgjaldYrotaskiptio.fl. A&"+ semogaWraralmennarreglurerkunnaaWkomatillitaeftirYvsemviW.XettaskalY;ekki  '", leiWatilYessaWsamningurinnverWitalinn;gildureWatryggingarrWstfunrifteWahnekkt '#- eingnguvegnaYessaWhannerekkisamrmiviWkvWiYeirralagaefYaugerastrangari (z$. krfurvarWanditryggingarrWstfuninaengerterrWfyrirtilskipuninni.Hinsvegarer ( aWilumaWsjlfsgWuheimiltaWkveWaumYaWsamningnumaWtilteknarreglureWatiltekin  kvWilagasviWifullnusturttarskuligildaumtryggingarrWstfuninaogverWaslk  samningskvWiYekkitalinvalda;gildisamningsinsY;ttYaugeristrangarikrfurengert a errWfyrirtilskipuninni. T,   Um7.gr.  :  0YessarigreinerfjallaWumsrreglurumskuldajfnuWtiluppgjrs.Finnamskil   greininguYessuhugtaki2.gr.  X   01.mgr.segiraWkvWiumheimildtilskuldajafnaWartiluppgjrssamningium K #  fjrhagslegatryggingarrWstfunhaldigildisnuYrttfyriruppkvaWningurskurWarum    heimildtilgreiWslustWvunareWanauWasamningsumleitanaeWaumgjaldYrotaskipti,endahafi    samningurinnveriWgerWurfyriruppkvaWningurskurWarins.BrskurWurinnkemurYannig   ekkivegfyriraWframfariskuldajfnuWurtiluppgjrssamrmiviWkvWisamningsins. wO  XettaYUWirm.a.aWkvWiskriflegumsamningiumheimildtilskuldajafnaWartiluppgjrs B  heldurgildisnuntillitstilkvWa91.og100.gr.laganr.21/1991,umgjaldYrotaskipti    o.fl.HiWsamagildirumframsaleWastofnuntakmarkaWraeignarrttindaYeimskuldbind   ingumsemskuldajafnaWarrtturnrtilsamkvmtsamningiaWila.kvWiWersamrmi {  viW1.mgr.7.gr.tilskipunarinnar. nF   02.mgr.7.gr.tilskipunarinnarerkveWiWumYmeginregluaWbeitingkvWisum 9 skuldajfnuWtiluppgjrsskuliekkihWtilgreindumformkrfumnemasamiWsumannaW.  TaliWer;YarftaWinnleiWaYessareglusrstaklegaYarsemenginkvWieruslenskri  lggjfsemskyldaYannsemhyggstbeitaskuldajfnuWitilaWveitafresteWatilaWbeina r viWvruntilgagnaWilasnsumframYaWsemleiWirafsamningiYeirra. e=   Um8.gr.  B  0greininnierulagWartilsrreglurumfullnustusamningaumfjrhagslegartryggingarrW  stafanir.EinsograkiWeralmennumathugasemdumveitir4.gr.tilskipunarinnaraWilumaW i samningumumfjrhagslegartryggingarrWstafanirheimildtilvWtkssamningsfrelsisum \4 aWferWirviWfullnustusamningsskuldbindinga.XessaraWferWirgetafalistslufjrmla ' gerninga,tkuYeirratileignar(e.appropriation)grundvelliumsaminsverWmats,ogjfnun  verWmtisYeirram;tifjrhagslegriskuldbindingu(skuldajfnuWureWanettun).AWildar  rkjunumergertaWveitaslkumfullnustuaWferWumrttarverndefumYrhefurveriWsamiW `  milliaWila.RkingetaekkisettYaWskilyrWifyrirfullnustuaWgefinhafiveriWtskoruneWa S+! tilkynningumvntanlegafullnustu,aWhnskulifaraframmeWtilteknumhttieWaaW " fullnustuaWferWinhafiveriWstaWfestmeWrskurWi.XeraWildarrkjunumgertaWviWurkenna # efndirsamningaumfjrhagslegartryggingarrWstafanirsamrmiviWkvWiYeirraY;tt  $ kveWinnhafiveriWupprskurWurumheimildtilgreiWslustWvunar,nauWasamningsumleitana !W% eWagjaldYrotaskiptabisamningsaWila. J""&   XverlagttilaW1.mgr.verWikveWiWumaWaWilarsamningsumfjrhagslegatrygg #' ingarrWstfunhafifrelsitilaWsemjaumhverniggangaskuliaWtryggingunnitilfullnustu #( vanefndrafjrskuldbindinga.TilskipuningerirYkrfuaWviWurkenndsheimildaWilatil $ ) aWsemjaumfullnustumeWtilteknumhttiogeruYrfullnustuaWferWirtilgreindar1.mgr. v%N!* vallterskilyrWiaWkveWiWsumYessarfullnustuaWferWirsamningnumviljiaWilar A&"+ annaWborWsemjaumYr.XettakemurhinsvegarekkivegfyriraWaWilarsemjiumaWbeitt  '", skuliWrumoghefWbundnumfullnustuaWferWumsamrmiviWslenskalggjfog_rttar '#- venju_ԀsviWikrfurttarogfullnusturttarfars. (z$.   02.mgr.erkveWiWumaWaWilargetisamiWumaWtryggingarhafasheimiltaWgangaaW ( tryggingunnitilfullnustuvanefndrafjrskuldbindingansrstaksfyrirvara,natbeina  yfirvaldaognYessaWfylgtsformlegrimlsmeWferW.Vanefndgeturm.a.tengstuppkvaWn  ingurskurWarumheimildtilgreiWslustWvunareWanauWasamningsumleitanaeWaum a gjaldYrotaskiptiogverWursamningskvWumumfullnustuYbeittntillitstilkvWalaga T, nr.21/1991,umgjaldYrotaskiptio.fl.    Um9.gr.   P  LagtertilaWhrverWikveWiWumheimildsembyggist6.mgr.4.gr.tilskipunarinnar  X tilaWbeitakvWumlandsrttiumalmennskilyrWiumsanngirniviWskiptumogg;Wa K #  viWskiptahttiaWYvervarWarverWmattryggingar,treikningogverWmatfjrskuldbindinga    ogfullnustufjrskuldbindinga.      Um10.gr. wO  R  XegaraWilarmismunandirkjumhafasamiWumveWsetninguverWbrfatiltryggingar B  krfuogveWsaliafhentveWhafahinveWsettuverWbrfhafagiltumslkansamninglgYess    rkisYarsemhinveWsettuverWbrferustaWsett.HrerumaWrWasvonefndalexreisitae   reglu,Y.e.miWaWerviWstaWsetninguverWbrfanna.XegarumeraWrWarafbrf,Y.e.rafrnt {  eignarskrWverWbrf,hefurslkriveWsetninguhinsvegarfylgtnokkur;vissaumhvaWalg nF skuligildaumsamninginn.AfYessumskumkveWur9.gr.tilskipunarinnarumYreglu 9 aWumtiltekinatriWivarWandiveWrttindiyfirrafbrfumskulifaraeftirlgumYessrkisYar  semreikningurvegnaYeirraerfrWur.    LagtertilaWYessarigreinverWikveWiWumreglusemmlirfyrirumhvaWalgum r skulibeittaWYvervarWarveWsetningufjrmlagerningisamkvmtsamningiumfjr e= hagslegatryggingarrWstfunsemskrWerrafrnnieignarskrningu.LagtertilaWumslka 0 veWsetninguskuliaWlluleytifaraeftirlgumYessrkisYarsemviWkomandiveWsetninger  skrWreikningi.XettagildirY;aWeinsumYYttisemtilgreindirerukvWinu,Y.e.  lagalegteWliogrttarhrifveWsetningarinnar,stofnunveWrttindannaogskrninguYeirra, i rttarverndgagnvartYriWjaaWila,rtthWskrWrarttindaogframkvmdfullnustu.Af \4 reglunnileiWiraWefumeraWrWaveWrttindisemskrWeruhrlandiferaWlluleytieftir ' kvWumlaganr.131/1997,umrafrnaeignarskrninguverWbrfa.Eftiltekinnfjr  mlagerningurereignarskrWurreikningifleirirkjumeneinuferumveWsetningunaeftir  lgumYessrkisYarsemveWsetninginerskrW.VerteraWtakaframaWekkierlitiWsvoaW `  gagnlyktaeigifrYessukvWioglyktasemsvoaWYaWbreytiWrumreglumlaga S+! skilarttarumviWskiptimeWverWbrf.kvWiWersamrmiviW9.gr.laganr.90/1999,um " ryggigreiWslufyrirmlagreiWslukerfum. #   Um11.!13.gr. !W% \  kvWinYarfnastekkiskUringa. J""&   v%N!*  _Fylgiskjal_. ( mAU?) dE>$ A^m   FjrmlarWuneyti,  fjrlagaskrifstofa: a _   UmsgnumfrumvarptillagaumfjrhagslegartryggingarrWstafanir.   ^  0frumvarpinuerlagttilaWgerWarverWilagabreytingartilaWinnleiWatilskipun2002/   47/EBumfjrhagslegartryggingarrWstafanir.EkkierstWatilaWtlaaWlgfestingfrum  X varpsinshafifrmeWsrtgjldfyrirrkissj;W.