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Ќ  "i(m"  i(m2Eh  f  .3  Ԉ0    LgmennogaWrirlgfrWingareftirfaranditilvikum:i(m݌" Ќ  0  0i.00vYegarYeirsjumeWakomaframfyrirhnd_umbj;Wanda_Ԁsnshverskynsfjrmla- W# eWa_fasteignaviWskiptum_;J "$vv 0  0ii.0vYegarYeiraWstoWaviWskipulagningueWaframkvmdviWskiptafyrir_umbj;Wanda_ !% sinnhvaWvarWarkaupogslufasteignaeWafyrirtkja,sjumumsUslupeninga, !& verWbrfaeWaannarraeigna_umbj;Wanda_Ԁsns,opnaeWahafaumsj;nmeWbanka-, "' spari-eWa_verWbrfareikningum_,tveganauWsynlegtfjrmagntilaWstofna,rekaeWa v#N( stUrafyrirtkjumeWastofna,rekaeWastUra_fjrvrslusj;Wum_,fyrirtkjumogYekk A$ ) umaWilum. % *vv "i(m"  i(m2Eh  g  .3  Ԉ0    EndurskoWendur.i(mH݌%!+ Ќ  "i(m"  i(m 2Eh  h  .3  Ԉ0    AWrireinstaklingaroglgaWilarYegarYeirstarfisnuinnaafhendismuYj;nustuog &z", talineruppf-liW,t.d._skattarWgjafar_ԀeWaaWrirutanaWkomandirWgjafar.i(m 6݌m'E#- Ќ  "i(m"  i(m2Eh  i  .3  Ԉ0    Fasteigna-,fyrirtkja-og_skipasalar_.i(m݌#8($. #Ќ  "i(m "  i(m 2Eh  j  .3  Ԉ0    EinstaklingareWalgaWilarsem_atvinnuskyni_ԀseljahlutisemgreitterfyrirmeWreiWuf, ( hvortsemviWskiptinfaraframeinnigreiWslueWafleirisemvirWasttengjasthver  annarri,aWfjrhW15.000_evrur_ԀeWameiramiWaWviWopinbert_viWmiWunargengi_Ԁeinsog  YaWerskrWhverjusinni.i(m 6݌a Ќ  "i(m "  i(m 2Eh  k  .3  Ԉ0    _Xj;nustuaWilar_ԀsviWi_fjrvrslu_Ԁog_fyrirtkjaYj;nustu_,sbr.skilgreiningu3.gr.i(m !݌T, Ќ  "i(m "  i(m}"2Eh  l  .3  Ԉ0    EinstaklingareWalgaWilarsemhlotiWhafastarfsleyfigrundvellilagaumhappdrtti,  eWatilreksturs_fjrsafnana_Ԁog_happdrtta_Ԁgrundvelli_srlaga_ԀYegargreiddirerut  vinningar.i(m}""݌  Ќ    _FjrmlaeftirlitiW_ԀgeturkveWiWaWaWilarsemfallaundira!dliW1.mgr.ogtakaYtt  X fjrmlastarfsemiaWeinsstkusinnumeWaaWmjgtakmrkuWuleytiogstarfseminfelur K #  srlitlahttu_peningaYvtti_ԀeWafjrmgnunhryWjuverkasuundanYegnirkvWumlaga    Yessara.      SkylterYeimsemfallaundirkvWiYessaralagaaWveitaallanauWsynlegaaWstoWtilaW   kvWumlagannaverWiframfylgt. wO    3.gr.    _OrWskUringar_.   ]'  0lgumYessummerkir: {   =(uh88 6"i(m"  i(m(2uh  1  .3  Ԉ0    _PeningaYvtti_:XegareinstaklingureWa_lgaWili_ԀtekurviWeWaaflarsreWaWrum nF vinningsmeWbrotisemerrefsivertsamkvmtalmennum_hegningarlgum_,svosem 9 _auWgunarbroti_ԀeWameirihttarskatta-eWa_fkniefnabroti_,_tollalgum_,lgumum_vana_-  ogfkniefni,_fengislgum_Ԁog_lyfjalgum_.EinnigerttviWYegareinstaklingureWa  _lgaWili_ԀtekuraWsraWgeyma,dyljaeWaflytjaslkanvinning,aWstoWarviWafhendingu r hanseWastuWlarannansambrileganhttaWYvaWtryggjaWrumvinningafslkum e= _refsiverWum_Ԁbrotum.i(m((݌0 Ќ  "i(m"  i(m-2uh  2  .3  Ԉ0    FjrmgnunhryWjuverka:flunfjrYeimtilgangieWameWvitneskjuumaWnotaeigi  YaWtilaWfremjabrotsemerrefsivertskv.100.gr.aalmennrahegningarlaga.i(m--݌ Ќ  "i(m"  i(mr/2uh  3  .3  Ԉ0    vinningur:HverskynshagnaWurogeignirhverjunafnisemnefnast,Y.m.t.skjlsem i tlaWeraWtryggja_rtthafa_ԀaWgangaWeignumeWaWrumrttindumsemmetamtilfjr.i(mr//݌\4 Ќ  "i(m"  i(mO12uh  4  .3  Ԉ0    Raunverulegureigandi:Einstaklingur,einneWafleiri,semrauneWastUrirYeim ' einstaklingiog/eWalgaWilasemskrWurerfyrireWaframkvmirviWskiptin.Raunveru  legureiganditelstm.a.vera:i(mO1|1݌ Ќ  ! ! 3(5h88="i(m"  0  0i(m3 25h  a  .3  Ԉ0v  EinstaklingureWaeinstaklingarsemrauneigaeWastj;rnalgaWilagegnumbeina `  eWa;beinaeignaraWildaWmeiraen25%hlut_lgaWilanum_,rWayfirmeiraen25% S+! atkvWisrttareWateljastannanhtthafayfirrWyfirlgaWila.kvWiWY;ekki " viWumlgaWilasemskrWireruskipulegummarkaWisamkvmtskilgreiningulaga # umstarfsemi_kauphalla_Ԁogskipulegra_tilboWsmarkaWa_.i(m3-4݌ $vv Ќ  "i(m"  0  0i(m`7xx 25h  b  .3  Ԉ0v  EinstaklingureWaeinstaklingarsemeru_framtWareigendur_ԀaW25%eWameiraaf !W% eignum_fjrvrslusj;Ws_ԀeWasvipaWs_lglegs_Ԁ_fyrirkomulags_,eWahafayfirrWyfir25% J""& eWameiraafeignumhans.0tilvikumYarsemekkihefurennveriWkveWiWhverjir #' mununj;tag;Wsafslkum_fjrvrslusj;Wi_ԀtelstraunverulegureigandiveraseWa #( Yeirsemsj;WurinnerstofnaWurfyrireWastarfarfyrir.i(m`77݌$ )vv Ќ   =(uh883_3"i(m"  i(m;2uh  5  .3  Ԉ0    _Tilkynningarskyldir_ԀaWilar:AWilarsemtaldireruupp1.mgr.2.gr.i(m;;݌v%N!* Ќ  "i(m"  i(m<2uh  6  .3  Ԉ0    &  _Xj;nustuaWili_ԀsviWi_fjrvrslu_Ԁog_fyrirtkjaYj;nustu_:EinstaklingureWa_lgaWili_Ԁsem A&"+  veitireftirfarandiYj;nustugegngjaldi'A&=:i(m<#=݌ '", Ќ  ! ! 6(Eh88="i(m"  0  0i(m? 2Eh  a  .3  Ԉ0v  & ,  stofnunfyrirtkjaeWaannarralgaWila,i(m?"@݌(vv Ќ  "i(m"  0  0i(mAxx 2Eh  b  .3  Ԉ0v  gegnireWatvegarannanaWilatilaWgegnastWuforstj;raeWaframkvmdastj;ra  fyrirtkis,stWu_meWeiganda_ԀflagieWasambrilegristWuhjannarritegund  lgaWila',(@,i(mAjA݌avv Ќ  "i(m"  0  0i(mJC 2Eh  c  .3  Ԉ0v  tvegarlgheimilieWaannaWskrWheimilisfangsemsvipaWanhtternotaWtilaW T, hafasambandviWfyrirtkiW,eWaaWratengdaYj;nustu,i(mJCC݌vv Ќ  "i(m"  0  0i(mExx 2Eh  d  .3  Ԉ0v  starfarsemeWatvegarannaneinstaklingtilaWstarfasem_fjrvrsluaWili_Ԁsj;WseWa  annars_lglegs_Ԁ_fyrirkomulags_,i(mE]E݌ vv Ќ  "i(m"  0  0i(m G 2Eh  e  .3  Ԉ0v  starfarsemeWafrannaneinstaklingtilaWstarfasemtilnefndurhluthafifyrirannan  X aWilaenfyrirtkisemskrWerskipulegummarkaWi.i(m GZG݌K # vv Ќ   =(uh886T?  II.KAFLI     KnnunreiWanleikaviWskiptamanna.    4.gr. wO  KnnunreiWanleikaupplUsingaumviWskiptamenn. B  GI  _Tilkynningarskyldir_ԀaWilarsamkvmtlgumYessumskulukannareiWanleikaviWskipta    mannasinnasamrmiviWkvWiYessakaflaeftirfaranditilvikum:   ! ! 3(5h88="i(m"  i(mK25h  a  .3  Ԉ0    ViWupphaf_samningssambands_.i(mK L݌{  Ќ  "i(m"  i(mL25h  b  .3  Ԉ0    VegnaeinstakraviWskiptaaWfjrhW15.000_evrur_ԀeWameiramiWaWviWopinbert_viW nF miWunargengi_ԀeinsogYaWerskrWhverjusinni,hvortsemviWskiptinfaraframeinni 9 frslueWafleirumsemvirWasttengjasthverannarri.i(mL&M݌ Ќ  "i(m"  i(mJO25h  c  .3  Ԉ0    Xegargrunurleikurum_peningaYvtti_ԀeWafjrmgnunhryWjuverka,ntillitstil  _undanYgna_ԀeWatakmarkanaafneinutagi.i(mJOwO݌r Ќ  "i(m"  i(mQ25h  d  .3  Ԉ0    XegarvafileikurYvaWfyrirliggjandiupplUsingarum_viWskiptamann_ԀsurttareWa e= ngilegareiWanlegar.i(mQ3Q݌0 Ќ   =(uh883]K  5.gr.  UpplUsingaflun_tilkynningarskyldra_ԀaWila. i S  Wuren_samningssambandi_ԀerkomiWskal_tilkynningarskyldur_ԀaWiligerakrfuumaW \4 nUrviWskiptamaWursannisrdeilimeWeftirfarandihtti: ' ! ! 6(Eh88="i(m"  i(mU2Eh  a  .3  Ԉ0    Einstaklingar:meWframvsun_pers;nuskilrkja_ԀsemgefinerutafopinberumaWila.i(mUU݌ Ќ  "i(m"  i(mV2Eh  b  .3  Ԉ0    LgaWilar:meWframlagninguvottorWsr_fyrirtkjaskr_Ԁrkisskattstj;raeWasambrilegri  opinberriskrmeWheiti,heimilisfangiog_kennitlu_ԀeWasambrilegumupplUsingum. `  _Tilkynningarskyldur_ԀaWiliskaljafnframtgerakrfuumaWfullngjandiupplUsingarsu S+! veittarumraunveruleganeiganda,sbr.3.gr._Pr;kruhafar_ԀskulusannadeilisrmeW " samahttioggreinira-liW.i(mVW݌# Ќ   =(uh886U  AflaskalupplUsingaumtilganginnmeW_fyrirhuguWum_ԀviWskiptumhjverWandi_viW  $ skiptamanni_. !W%   HafieinstaklingureWastarfsmaWur_tilkynningarskylds_ԀaWilavitneskjuumeWastWutil J""& aWtlaaWtiltekinviWskiptifariframYguYriWjamannsskalviWskiptamaWurkrafinnupp #' lUsingaumhversYriWjimaWurer. #(   _Tilkynningarskyldir_ԀaWilarskuluvarWveitalj;sritaf_pers;nuskilrkjum_ԀogWrumggnum $ ) semkrafister,eWafullngjandiupplUsingarrYeim,a.m.k.fimmrfrYvaWviWskiptum v%N!* lUkur. A&"+    '", _  & a  6.gr. ( ReglubundiWeftirlittilkynningarskyldraaWila.  ^  TilkynningarskyldiraWilarskuluhafareglubundiW'a(^ԀeftirlitmeWsamningssambandinuviW  viWskiptamennsnatilaWtryggjaaWviWskiptiYeirrasusamrmiviWfyrirliggjandiupp a lUsingarumY,t.d.meWathugunviWskiptumsemeigasrstaWmeWansamnings T, sambandinustendur.UpplUsingarumviWskiptamennskuluuppfrWarogfrekariupplUsinga  aflaWsamrmiviWlgYessieftirYvsemYrfkrefur.    7.gr.  X httumat. K #  a  TilkynningarskyldumaWilumerheimiltaWbeitakvWum5.og6.gr.grundvelli    httumatsYarsemumfangupplUsingaflunarogannarrarWstafanasamkvmtlgum    YessumgagnvarthverjumviWskiptamannibyggistmatihttupeningaYvttiogfjr   mgnunhryWjuverka.NUtiYeirsrslkaheimilderYeimskyltaWsetjasrreglurum wO  framkvmdYessogberaWilumsemtilgreindirerua!dliW1.mgr.2.gr.aWfreglurnar B  samYykktarafFjrmlaeftirlitinuogaWilumsemtilgreindirerue!lliW1.mgr.2.gr.aWf    reglurnarsamYykktaraflgreglu.     8.gr. nF TmabundinfrestunupplUsingaflunar. 9 e  NUrviWskiptamaWurskalsannasrdeilisamrmiviW5.gr.Wurensamningssambandi  erkomiW.TilaWtruflaekkieWlileganframgangviWskiptamY;frestaYvYartilsamn  ingssambandhefurstofnastYeimtilvikumYarsemltilhttaertalinpeningaYvttieWa r fjrmgnunhryWjuverka.ViWskiptamaWurskalslkumtilvikumsannasrdeilieinsflj;tt e= ogYvverWurkomiWviW. 0   HeimilteraWopnabankareikningfyrirviWskiptamannYrttfyriraWskilyrWum1.mgr.s  ekkifullngtaWYvtilskilduaWtryggtsaWfrslurhannverWiekkiframkvmdarfyrren  hannhefursannaWsrdeiliskv.5.gr. i   XrttfyrirkvWi1.mgr.erheimiltYegarumviWskiptimeWlftryggingareraWrWaaW \4 rtthafisamkvmtlftryggingarsamningnumsannisrdeiliYegarsamningssambandiviW ' viWskiptamannhefurveriWkomiW.0slkumtilvikumskalrtthafisannadeilisreigisWar  enYegarlftryggingergreiddteWaWurenrtthafihyggstnUtasrrttYannsemfelst  tryggingunni. `    9.gr. " SkilyrWumknnunarreiWanleikaupplUsingaekkiuppfyllt. # 5k  HafiekkireynstmgulegtaWfullngjaskilyrWum1.og2.mgr.5.gr.er;heimiltaWstofna  $ tilsamningssambandsviWviWkomandi.SkaljafnframtmetiWhvortstWastilaWsenda !W% lgreglutilkynninguskv.16.gr. J""&   1.mgr.gildirekkiumstrflgmannaviWathugunYeirralagalegristWuumbj;Wenda #' sinnaeWaYegarYeirkomaframfyrirhndYeirrad;msmlieWatengslumviWd;msml, #( Y.m.t.YegarYeirveitarWgjfumhvorthfWaeigid;msmleWakomasthjd;msmli. $ )   v%N!*   &   III.KAFLI (  AuknarkrfurtilknnunarreiWanleikaupplUsingaumviWskiptamann.   10.gr.  Fjarsala. a n  ViWupphafviWskiptameWfjarslu,stofnun'(nԀsamningameWnotkunfjarskiptaaWferWaeWa T, annansambrileganhttYarsemviWskiptamaWurinnerekkistaWnumtilaWsannasr  deiliberaWaflaviWb;targagnaumviWskiptamannefnauWsynkrefursvoogkrefjastYessaW  fyrstagreiWslaskuligerWnafniviWskiptamannsogafreikningisemhannhefurstofnaW   starfandifjrmlafyrirtki.  X   0reglumsemtilkynningarskyldumaWilumerskyltaWsetjauminnraeftirlitfyrirstarf K #  semina,sbr.1.mgr.22.gr.,skalYegarYaWviWkveWannarumviWskiptimeWnotkun    fjarskiptaaWferWaogvarWveislugagnaumslkviWskipti.      11.gr. wO  MillibankaviWskipti. B  Ps  0millibankaviWskiptumyfirlandamri,viWaWilafrlndumutanEvr;pskaefnahags    svWisins,skulufjrmlafyrirtkisemlgYessigildaumuppfyllaeftirtalinskilyrWi:   ! ! 6(Eh88="i(m"  i(mVu2Eh  a  .3  Ԉ0    aflaupplUsingaumstarfsemigagnaWilansogmetatfropinberumggnumorWstr {  viWkomandioggWieftirlitshjhonum,i(mVuu݌nF Ќ  "i(m"  i(mv2Eh  b  .3  Ԉ0    leggjamateftirlitgagnaWilansmeWYvaWekkifariframpeningaYvttiogfjrmgnun 9 hryWjuverka,i(mvv݌ Ќ  "i(m"  i(m3x2Eh  c  .3  Ԉ0    aflasamYykkisfryfirstj;rnWurenmillibankaviWskiptumerkomiW,i(m3x`x݌ Ќ  "i(m"  i(mdy2Eh  d  .3  Ԉ0    skrsetjaskyldurhvorsaWilafyrirsigsamkvmtlgumYessum,ogi(mdyy݌r Ќ  "i(m"  i(mz2Eh  e  .3  Ԉ0    fstaWfest,YegarumgreiWslustreymisreikningaeraWrWa,aWgagnaWilinnvitideili e= viWskiptamanniogmetireglulegaupplUsingarumviWskiptamennsemhafabeinanaW 0 gangaWreikningumhjfjrmlafyrirtkisemlgYessigildaum,oggetiveittviW  eigandiupplUsingarumviWskiptamannsYess;skaW.i(mzz݌ Ќ    12.gr. \4 Einstaklingarhttuh;pi. '  }  EfsamningssambandeWaviWskiptieruviWeinstaklingasemteljastverahttuh;pi  vegnastj;rnmlalegratengslasinnaogerubsettirWrulandiskulutilkynningarskyldir  aWilarsamkvmtlgumYessumfullngjaeftirtldumskilyrWum,aukskilyrWaII.kafla: `  ! ! 3(5h886"i(m"  i(m25h  a  .3  Ԉ0    metahvortviWskiptamaWurtelstverahttuh;pivegnastj;rnmlalegratengslasinna, S+! entilYessh;psteljastYeirsemerueWahafaveriWhttsettiropinberriYj;nustuognn " astafjlskyldaYeirraeWaeinstaklingarsemvitaWeraWerunnirsamstarfsmennYeirra,i(m݌# Ќ  "i(m"  i(mˁ25h  b  .3  Ԉ0    aflasamYykkisfryfirstj;rnWurenstofnaWertilviWskiptaviWY,i(mˁ݌ $ Ќ  "i(m"  i(m25h  c  .3  Ԉ0    grpatilviWeigandirWstafanatilaWsannreynaupprunafjrmunasemnotaWireru !W% samningssambandinueWaviWskiptunum,i(m/݌J""& Ќ  "i(m"  i(m|25h  d  .3  Ԉ0    hafareglubundiWaukiWeftirlitmeWsamningssambandinu.i(m|݌#' Ќ    & , 13.gr. $ ) MillibankaviWskiptiviWlnastofnunnraunverulegrarstarfsemi. v%N!*   LnastofnunumsemlgYessigildaumer;heimiltaWstofnatileWahaldaframmilli A&"+ bankaviWskiptumviWlnastofnun',$ԀeWaannanaWilameWsambrilegastarfsemisemstofnaWur  '", erinnanlgsguYarsemhannhefurengaraunverulegastarfsemieWastj;rnoger;tengdur '#- eftirlitsskyldrifjrmlasamstWu.Xeimerjafnframt;heimiltaWeigamillibankaviWskiptum ( viWbankasemheimilarslkrilnastofnunaWnotareikningasna.    14.gr. a NafnleyndviWskiptum. T,   TilkynningarskyldiraWilarskulusUnasrstakavarWYegarumeraWrWavrueWa  viWskiptiYarsemhvattertilnafnleyndarogskuluefYrfkrefurgerarWstafanirtilaWkoma  vegfyriraWslkviWskiptisunotuWtilpeningaYvttiseWafjrmgnunarhryWjuverka.     IV.KAFLI K #   UndanYgurfrkrfumumknnunreiWanleikaviWskiptamanna.     15.gr.    AWilarsemundanYegnirerukvWumumknnun   reiWanleikaupplUsingaumviWskiptamenn. wO    5.og6.gr.lagaYessaraumknnunreiWanleikaviWskiptamannagildaekkiumeftirtalda B  aWila:    ! ! 6(Eh883"i(m"  i(m42Eh  a  .3  Ԉ0    LgaWilasemtaldireruuppa-ogbliW1.mgr.2.gr.ogsamsvarandilgaWilasem   hlotiWhafastarfsleyfiEvr;pskaefnahagssvWinu.Samagildirumeftirlitsskyldarlna- {  eWafjrmlastofnanirfrlndumutanEvr;pskaefnahagssvWisinssemgerWareru nF sambrilegarkrfurtiloglgumYessum.i(m4a݌9 Ќ  "i(m"  i(m2Eh  b  .3  Ԉ0    FlgsemskrWeruskipulegumverWbrfamarkaWisamkvmtskilgreiningulagaum  starfsemikauphallaogskipulegratilboWsmarkaWa.i(mÏ݌ Ќ  "i(m"  i(m2Eh  c  .3  Ԉ0    0slenskstj;rnvld.i(mD݌r Ќ    WurenundanYgaskv.1.mgr.erveittskalaflafullngjandiupplUsingaumviWskipta e= manntilaWgangarskuggaumaWhannfalliundira-,b-eWacliW1.mgr. 0   V.KAFLI   TilkynningarskyldaogaWrarskylduraWila.  i 16.gr. \4 Almenntilkynningarskylda. '   TilkynningarskyldumaWilumerskyltaWltaathugagaumgfilegallviWskiptisem  grunurleikuraWrekjamegitilpeningaYvttiseWafjrmgnunarhryWjuverkaogtilkynna  lgregluumviWskiptiYarsemslktengslerutalinverafyrirhendi.GildirYettaeinkumum `  viWskiptisemeru;venjuleg,mikileWafl;kin,meWhliWsj;nafvenjubundinnistarfsemi S+! viWskiptamannsinseWavirWastekkihafafjrhagsleganeWalgmtantilgang. "   SamkvmtbeiWnilgreglu,semrannsakarpeningaYvttieWafjrmgnunhryWjuverka, # skulutilkynningarskyldiraWilarltatallarupplUsingarsemnauWsynlegarerutaldarvegna  $ tilkynningarinnar. !W%   1.mgr.gildirekkiumupplUsingarsemlgmennWlastviWathugunlagalegristWu J""& skj;lstWings,eWaupplUsingarsemYeirWlastfyrir,meWaneWaeftirlokd;msmls,ef #' upplUsingarnarhafabeintengslviWd;msmliW.SamagildirumupplUsingarsemaWilarskv. #( g!iliW1.mgr.2.gr.WlastYegarYeirveitalgmannisrfrWirWgjffyrir,meWaneWaeftir $ ) lokd;msmls. v%N!*   A&"+   & ,  17.gr. ( SkyldatilaWforWastviWskipti.    ForWastskalviWskiptiYegarfyrirhendiervitneskjaeWagrunurumaWrekjamegiYautil  peningaYvttiseWafjrmgnunar',(ԀhryWjuverka.SkaltilkynnaumYautillgregluogtakafram a tilkynningunniinnanhvaWafreststilkynningarskyldumaWilumerskyltaWframkvma T, viWskiptin.EfekkierunntaWkomavegfyrirviWskiptineWastWvunYeirragtihindraW  lgs;knhendurYeimsemhafahagnaWafviWskiptunumskallgreglutilkynntumviWskiptin  umleiWogYauhafafariWfram.     18.gr. K #  MeWferWtilkynningao.fl.       LgregluberaWstaWfestaskriflegam;ttkutilkynningarskv.16.og17.gr.Lgregluer    heimiltefbrUnnauWsynkrefuraW;skaeftirYvaWviWskiptisemtilkynnthefurveriWumskv.   16.og17.gr.verWiekkiframkvmdfyrrenaWloknumYeimfrestisemtilgreindurer wO  tilkynningunni.LgreglaskaltafarlaustgeratilkynnandaviWvartteljihnekkiYrfhindrun B  viWskipta.      Nnarskalmltfyrirumm;ttkutilkynninga,greininguogmiWlunupplUsingaum   hugsanlegtpeningaYvttireglugerWsemd;msmlarWherrasetur. {    19.gr. 9 BannviWupplUsingagjf.  w  TilkynningarskyldumaWilumogstj;rnendum,starfsmnnumogWrumsemvinnaYgu  YeirraerskyltaWsjtilYessaWviWskiptamaWureWaannarutanaWkomandiaWilifiekkivitn r eskjuumaWlgregluhafiveriWsendarupplUsingarskv.16.og17.gr.,umaWranns;kns e= hafinvegnagrunsumpeningaYvttieWafjrmgnunhryWjuverkaeWaaWslkriranns;kn 0 kunniaWverWahrundiWafstaW.    XrttfyrirkvWi1.mgr.ermiWlunframangreindraupplUsingaheimiltileftirtalinna  aWila: i ! ! 6(Eh886"i(m"  i(mo2Eh  a  .3  Ԉ0    tilFjrmlaeftirlitsins,i(mo݌\4 Ќ  "i(m"  i(md2Eh  b  .3  Ԉ0    innansamstWueinsoghnerskilgreindlgumumrsreikninga,i(md݌' Ќ  "i(m"  i(m2Eh  c  .3  Ԉ0    milliaWilasemnefndireruf-ogg-liW1.mgr.2.gr.ogsinnastarfisnuhjsama  lgaWilaeWasamanetifyrirtkja,i(m݌ Ќ  "i(m"  i(m2Eh  d  .3  Ԉ0    milliaWilasemnefndirerua!gliW1.mgr.2.gr.aWYvtilskilduaWllumeftirtldum `  skilyrWumsfullngt:i(m&݌S+! Ќ  ! ! =(uh886"i(m"  0  0i(mxx 2uh  1  .3  Ԉ0v  aWbWiraWilartilheyrismustarfsgrein,i(m^݌"vv Ќ  "i(m"  0  0i(mHxx 2uh  2  .3  Ԉ0v  aWmliWvarWieinstaklingeWalgaWilasemerviWskiptavinurhjbWumaWilum,i(mH݌#vv Ќ  "i(m"  0  0i(mxx 2uh  3  .3  Ԉ0v  aWupplUsingarnarvarWiviWskiptisemsnertabWaaWila,i(m݌ $vv Ќ  "i(m"  0  0i(mxx 2uh  4  .3  Ԉ0v  aWbWiraWilarhafisambrilegarskyldurhvaWvarWarYagnarskylduogverndper !W% s;nuupplUsinga,ogi(mN݌J""&vv Ќ  "i(m"  0  0i(mxx 2uh  5  .3  Ԉ0v  aWupplUsingarnarsueingngunotaWarYeimtilgangiaWhindrapeningaYvttiog #' fjrmgnunhryWjuverka.i(m݌#(vv Ќ   6(Eh88=  EingnguerheimiltaWmiWlaupplUsingumskv.2.mgr.tileinstaklingseWalgaWilameW $ ) heimilirkiutanEvr;pskaefnahagssvWisinsefeinstaklingurinneWalgaWilinnerbundinn v%N!* afsambrilegum&  reglumumaWgerWirgegnpeningaYvttiogfjrmgnunhryWjuverkaoglg A&"+ Yessimlafyrirum'A&Dz.  '",   AWilarnefndirf-ogg-liW1.mgr.2.gr.semrWaviWskiptavinumsnumfrYvaWtaka '#- 7@ 7 . 7  Ytt;lgleguathfiteljastekkihafabrotiW1.mgr.umbannviWupplUsingagjf. (   20.gr.  UndantekningfrYagnarskyldu.    XegartilkynningarskylduraWiliveitirlgregluupplUsingarg;Writrsamkvmtlgum a YessumtelstYaWekkibrotYagnarskyldusemhannerbundinnlgumsamkvmteWameW T, Wrumhtti.SlkupplUsingagjfleggurhvorkirefsi-nskaWab;tabyrgWherWarhlutaW  eigandieinstaklingum,lgaWilumeWastarfsmnnumYeirra.    21.gr.  X TilnefningbyrgWarmanns. K #    TilkynningarskyldiraWilarberabyrgWYvaWkvWumlagaYessaraogreglugerWaog    reglnasettrasamkvmtYeimsframfylgt.XeimerskyltaWtilnefnaeinnrh;pistj;rnenda    semsrstakanbyrgWarmannsemaWjafnaWiannasttilkynningarsamrmiviWkvWi16.   og17.gr.ogsjtilYessaWm;taWarsusamrmdarstarfsaWferWirerstuWliaWframkvmd wO  laganna.LgregluskaltilkynntumtilnefningubyrgWarmanns. B    22.gr.   Innraeftirlito.fl. {    TilkynningarskyldumaWilumberskyldatilYessaWsetjasrskriflegarinnriregluroghafa nF innraeftirlitsemmiWaraWYvaWkomavegfyriraWstarfsemiYeirrasnotuWtilpeninga 9 YvttisogfjrmgnunarhryWjuverka.SkuluYeirm.a.sjtilYessaWstarfsmennhlj;ti  srstakaYjlfunYeimtilgangi.    TilkynningarskyldumaWilumberskyldatilYessaWgeraskriflegarskUrslurumallar r grunsamlegarog;venjulegarfrslursemverWaviWframkvmdviWskiptastarfsemiYeirra. e= UmvarWveisluslkragagnafersamkvmtkvWum4.mgr.5.gr. 0   LgaWilarsemnefndireru1.mgr.2.gr.skulubayfirkerfisemgerirYeimkleiftaW  bregWastskj;ttviWfyrirspurnumfrlgreglueWaWrumlgbrumyfirvldum.UmvarW  veisluslkragagna,Y.m.t.upplUsingaumeinstkviWskiptiviWskiptamanna,fersamkvmt i kvWum4.mgr.5.gr. \4   LgaWilumsemnefndireru1.mgr.2.gr.berviWrWningustarfsf;lksaWsetjasrstakar ' reglurumhvaWaathuganirskuligerWarferliumskjendaumstWurhjfyrirtkjunumog  hvaWatilvikumskulikrafistsakavottorWseWaannarrasambrilegraskilrkjaumferilog  fyrristrf. `    23.gr. " Btibogd;tturflgrkjumutanEvr;pskaefnahagssvWisins. #   AWilarsemtilgreindirerua!cliW1.mgr.2.gr.skulutryggjaaWtibYeirraogd;ttur  $ flgrkjumutanEvr;pskaefnahagssvWisinskannireiWanleikaupplUsingaumviW !W% skiptamennsnameWsambrilegumhttiogmlterfyrirumlgumYessumeWaeins J""& sambrilegumhttioglgviWkomandirkisheimila. #'   EflggjfrkisutanEvr;pskaefnahagssvWisinsYarsemtibeWad;tturflagerstaWsett #( heimilarekkisambrilegaknnunreiWanleikaupplUsingaumviWskiptamennogmlter $ ) fyrirumlgumYessumskalviWkomandiaWilisendaFjrmlaeftirlitinutilkynninguumYaW. v%N!* JafnframtskalviWkomandiaWilitryggjaaWhlutaWeiganditibeWad;tturflagbregWistviW A&"+ httunnipeningaYvttieWafjrmgnunhryWjuverkaeftirWrumleiWum.  '",   AWilarsemtilgreindirerua!cliW1.mgr.2.gr.skulusjtilYessaWtibYeirraog '#- d;tturflgrkjumutanEvr;pskaefnahagssvWisinssetjisrskriflegarinnrireglursam ( brilegarYeimsemkrafister1.mgr.22.gr.eWaeinssambrilegarregluroglgviW  komandirkisheimila.    VI.KAFLI T,  Eftirlito.fl.   24.gr.  FjrmlaeftirlitiW.     FjrmlaeftirlitiWhefureftirlitmeWYvaWaWilarsemtilgreindirerua!dliW1.mgr.2.gr.  X fariaWkvWumlagaYessaraogreglugerWaogreglnasettrasamkvmtYeim.UmeftirlitiW K #  fersamkvmtlgumumopinberteftirlitmeWfjrmlastarfsemiogYeimsrlgumsemum    starfsemieftirlitsskyldraaWilagilda.      FjrmlaeftirlitinuerheimiltaWbeitaeftirlitsrrWumsemkveWiWerumlgumum   opinberteftirlitmeWfjrmlastarfsemiviWeftirlitsamkvmtlgumYessum. wO    25.gr.    TilkynningareftirlitsaWila.     FiFjrmlaeftirlitiW,nnurstj;rnvldeWaaWrirfagaWilarsemhafaeftirlitmeWstarfsemi {  tilkynningarskyldraaWilastrfumsnumvitneskjuumviWskiptisemtengjastpeningaYvtti nF eWafjrmgnunhryWjuverkaeWaupplUsingarumviWskiptisemgrunurleikuraWtengist 9 peningaYvttieWafjrmgnunhryWjuverkaskalYaWtilkynnttillgreglu.    FjrmlaeftirlitiWgefurttilkynningarogleiWbeiningarefYrfersrstakrivarW  viWskiptumviWrkieWarkjasvWisemekkifylgjaalYj;Wlegumtilmlumogreglumum r aWgerWirgegnpeningaYvtti.TilkynningarskyldumaWilumberjafnframtaWgefasrstakan e= gaumaWrkjumeWarkjasvWumsemekkifylgjaalYj;Wlegumtilmlumogreglumum 0 aWgerWirgegnpeningaYvtti.    VII.KAFLI i  ViWurlg.  \4 26.gr. ' ViWurlg.    VanrkitilkynningarskylduraWiliafsetningieWast;rkostleguhirWuleysiaWkanna  reiWanleikaupplUsingaumviWskiptamennsnaskv.II.kafla,tilkynningarskyldueWaaWrar `  skyldurskv.V.kaflaeWavanrkihannaWveitaupplUsingareWaltataWstoW,skUrslureWa S+! ggnsvosemkveWiWerumlgumYessumeWareglumsettumsamkvmtYeimskalhann " stasektum. #   XegarbrotlgumYessumerframiWstarfsemilgaWilamgeralgaWilasektntillits  $ tilYesshvortskverWursnnuWfyrirsvarsmanneWastarfsmannlgaWilans.Hafifyrir !W% svarsmaWureWastarfsmaWurgerstsekurumbrotlgumYessummeinniggeralgaWilanum J""& sekt. #'   #(   &   VIII.KAFLI (  TmiskvWi.   27.gr.  ReglugerWarheimild. a   ViWskiptarWherraerheimiltaWsetjareglugerWnnarikvWiumframkvmdlaga T, Yessara,YarmeWal:'(  ! ! ;(eh886"i(m"  i(m2eh  1  .3  Ԉ0    frekarikvWiumundanYgurfrkrfumumknnunreiWanleikaskv.15.gr.,i(m݌ Ќ  "i(m"  i(m2eh  2  .3  Ԉ0    nnarikvWiumframkvmdtilkynningarskylduskv.16.gr.,i(m,݌  Ќ  "i(m"  i(m2eh  3  .3  Ԉ0    srstakarreglurumheimildtilkynningarskyldraaWilatilaWreiWasigknnunreiW  X anleikaupplUsingaumviWskiptamannsemframkvmderafYriWjaaWila,i(mF݌K #  Ќ  "i(m"  i(m2eh  4  .3  Ԉ0    nnarikvWiumhvaWaupplUsingarumsendandaskulifylgjamillifrslum,i(m݌   Ќ  "i(m"  i(m2eh  5  .3  Ԉ0    srstakarreglurumtilkynningarmillifrslumtileWaYgueinstaklingaeWalgaWila    semhafatengslviWrkieWarkjasvWisemekkiermeWviWunandireglurumaWgerWir   gegnpeningaYvttiogfjrmgnunhryWjuverka,i(m݌wO  Ќ  "i(m"  i(m2eh  6  .3  Ԉ0    srstakarreglurumbanneWatakmarkanirheimildumtilkynningarskyldraaWilatilaW B  stofnatilsamningssambandseWaframkvmamillifrslurtileinstaklingaeWalgaWila    semhafatengslviWrkieWarkjasvWisemekkiermeWviWunandireglurumaWgerWir   gegnpeningaYvttiogfjrmgnunhryWjuverka.i(m#݌{  Ќ    28.gr. 9 InnleiWing.  i  MeWlgumYessumerutekinuppinnlendanrttkvWitilskipunarEvr;puYingsinsog  rWsinsnr.2005/60/EB,umrWstafanirgegnYvaWfjrmlakerfiWsnotaWtilpeningaYvttis r ogtilfjrmgnunarhryWjuverka. e=   29.gr.  Gildistaka.    LgYessiWlastYegargildi.ViWgildistkulagaYessarafallargildilgumaWgerWir i gegnpeningaYvtti,nr.80/1993,meWsWaribreytingum. \4 @ #dggAthugasemdirviWlagafrumvarpYetta.#ggdbԈ   Inngangur.     FrumvarpYettaersamiWvegumviWskiptarWuneytisinsogerYvtlaWaWinnleiWa `  kvWitilskipunarEvr;puYingsinsogrWsinsnr.2005/60/EB.VegnaYesshveumfangs S+! miklarbreytingarhafaorWiWalYj;WlegumreglumumaWgerWirgegnpeningaYvttivarfarin " sleiWaWsemjafrumvarptilnUrraheildarlaga. #  AlYj;Wlegtsamstarf.  !W%   MeWvaxandiheimsvWinguviWskiptaogfrelsifjrmagnsflWimillirkjahefurpen J""& ingaYvttiorWiWalYj;WlegtvandamlentaliWeraWYaWseinafundirstWumalYj;Wlegrar #' glpastarfsemi,svosemfkniefnaverslunaroghryWjuverka.alYj;WavettvangihafaUmsar #( aWgerWirbeinstaWYvaWeflabarttugegnYessariYr;un.SamningurSameinuWuYj;Wanna $ ) gegn;lglegriverslunmeWfkniefniogskynvilluefnisemsamYykkturvarVn19. v%N!* desember1988gerirm.a.krfuumaWYvttipeninga,semfengnirerufyrir;lglega A&"+ meWferWvana-ogfkniefna,sgertrefsivertogAlYj;WasamningurtilaWkomavegfyrir  '", fjrmgnunhryWjuverkasemsamYykkturvarNewYorkriW1999gerirm.a.krfuumaW '#- hgtsaWkyrrsetjaogleggjahaldfjrmunisemnotaWirerueWaverjaskaltilfjrmgnunar ( hryWjuverka.0slanderaWiliaWbWumsamningunum.vettvangiEvr;purWsinsvar  StrassborgriW1989samYykktursamningurumYvttiillafengnufogumhald,leitog  upptkuvinningsafafbrotumensamkvmthonumeralYj;WlegtsamstarfekkibundiWviW a peningaYvttivegnafkniefnabrotaheldurallrarefsiverWrabrota.Evr;purWssamningurinn T, WlaWistgildi0slandiriW1998.  FATF.     fundileiWtogasjhelstuiWnrkjaheimsParsjl1989varkveWiWaWsetjastofn  X alYj;Wleganvinnuh;p,FinancialActionTaskForceonMoneyLaundering(FATF),tilaW K #  vinnaaWaWgerWumtilaWkomavegfyriraWfjrmlakerfiWsmisnotaWYeimtilgangiaW    komaillafengnufumferW.riW2001varbarttunnigegnfjrmgnunhryWjuverkabtt    viWhlutverkFATF.XaurkisemtekiWhafaYttFATF-samstarfinuhafaveriWfararbroddi   aWgerWagegnpeningaYvtti.0slandgekktilsamstarfsviWFATFseptember1991ogmeW wO  inngnguskuldbatt0slandsigtilaWsamrmalggjfogstarfsregluraWtillgunum. B    HlutverkogstarfssviWFATFhefurveriWgreintYrennt.0fyrstalagiaWsemjastaWlafyrir    aWgerWirhverjurkigegnpeningaYvttiogfjrmgnunhryWjuverka,WrulagiaWleggja   mataWgerWirrkjatilaWinnleiWaYessastaWla,ogYriWjalagirannsakaoglraaWYekkja {  aWferWirYeirrasemstundapeningaYvttiogfjrmgnunhryWjuverka.SaminhafaveriWtil nF mlitilaWildarrkjannaumaWgerWirgegnpeningaYvtti.riW1990voru40slktilmli 9 gefintoghafaYauveriWendurskoWuWtvisvar,riW1996og2003,tilaWtryggjaaWYaufylgi  Yr;unYessusviWioghafa9srstktilmlibstviW.    AfhlfuFATFeruframkvmdarttektirlgum,reglumogstarfsaWferWumoggerWar r skUrslurumaWgerWirhversaWildarrkisumsig.RkinhafaeinnigsammlstumaWbeita e= nnurrkiYrUstingieftirYvsemviWmeWYvaWsetjaYausrstakanlistayfir?;sam 0 vinnuYUW rkieWarkjasvWistandistYauekkikrfurFATFumaWgerWirgegn  peningaYvtti.FelstYrUstingurinnmeWalannarsYvaWgerastrangarikrfurtilrkjannaeWa  aWilaYarbsettraumhverskonarfjrmlalegagerninga,stofnuntiba,d;tturflagaog i umboWsskrifstofaogjafnveltgfuaWvaranaumaWviWskiptiviWaWilaslkumsvWumgeti \4 faliWsrhttupeningaYvtti.0aprlYessuriverWurframkvmdttekthrlandi ' stWuYessaramla.LgWerherslaaW0slandkomiveltsvotrverWugleikiogtraust  slensksviWskiptalfsbWiekkihnekki.NefndsemskipuWvarafviWskiptarWherrahefurYaW  hlutverkaWfylgjastmeWframkvmdaWgerWagegnpeningaYvttihrlandi,samrma `  verklagsreglurogverastj;rnvldumtilrWuneytisummlefnitengdpeningaYvtti.Hefur S+! hnunniWaWundirbningifyrirttektFATF0slandi.0nefndinnieigastifulltrar " viWskiptarWuneytis,d;msmlarWuneytis,SeWlabankans,rkislgreglustj;ra,Samtakabanka # ogverWbrfafyrirtkjaogFjrmlaeftirlitsins.  $ EES-samningurinnogtilskipanirESB. J""&   Evr;pusambandiWhefurlagthersluaWkomavegfyrirogberjastgegnpeningaYvtti #' ogYeimtilgangisamYykktYrjrtilskipanir.EfniYeirrahefurveriWtaktviWtilmliFATF #( h;psinsoghefurveriWlitiWvinnuhanssemleiWandiheimsvsuYessusviWi.Fyrstatil $ ) skipuninertilskipunrWsins91/308/EBEogvartilgangurinnmeWhenniaWsamrmaaW v%N!* gerWiraWildarrkjannatilaWreynaaWkomavegfyriraWfjrmlastofnanirverWinotaWartil A&"+ aWYvttabataafbrotastarfsemiogaWhindraaWaukiWfrelsifjrmagnsflutningumogrtti  '", tilaWveitafjrmlaYj;nustu,semhiW;skiptafjrmlasvWifelursr,verWinotaWtilpen '#- ingaYvttis.VarhnfelldinnEESsamninginnoginnleiddmeWgildandilgumnr.80/ ( 1993,umaWgerWirgegnpeningaYvtti.TilskipuninlagWiYrskyldurherWarrkjannaaW  bannaYvttifkniefnagr;Wa,skyldafjrmlafyrirtkitilaWberakennslviWskiptavini  sna,varWveitaskjlogkomainnrireglumogtilkynnaumalltsembenditilpeningaYvttis a tillgbrrayfirvalda.Brttkomlj;saWofYrngtY;ttiaWtakmarkagildissviW T, tilskipunarinnarviWfkniefnagr;Wa.EinnigsUndiYaWsigaWaukiWeftirlitfjrmlageiranum  varWtilYessaWYeirsemstunduWupeningaYvttileituWuannarraleiWatilYvttis.0  framhaldinuvarsamYykkttilskipun2001/97/EBogvkkaWihngildissviWfyrri   tilskipunarinnarYarsemhnfelldifleiristarfsgreinarundirkvWin.TilskipuninfjlgaWi  X einnigtegundumrefsiverWrabrotaogfelldiundirhanaYvttivinningiafalvarlegum K #  afbrotum.kvWitilskipunarinnarvoruinnleiddmeWlgumnr.42/2003.      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"   LagtertilaWlgmnnumverWiveittundanYgafralmennritilkynningarskylduvegna # grunsumpeningaYvttieWafjrmgnunhryWjuverkaYegarlagalegstaWaskj;lstWingser  $ knnuWogtengslumviWreksturd;msmls. !W%   LagWarerutilvWtkariundanYgurfrbanniviWupplUsingagjfYannigaWaukeftir J""& litsaWilaverWim.a.heimiltaWmiWlaupplUsingumumtilkynningu,ranns;kneWamgulega #' ranns;kninnansamstWuogmillilgmannaogendurskoWendahjsamalgaWilaeWaneti #( fyrirtkja. $ )   MlterfyrirumaWtilkynningarskyldiraWilarskulisetjasrskriflegarinnrireglursem v%N!* miWaaWYvaWkomavegfyriraWstarfsemiYeirrasnotuWtilpeningaYvttiseWafjr A&"+ mgnunarhryWjuverka.  '",   MlterfyrirumskyldulgaWilasemfrumvarpiWtekurtilaWbayfirkerfisemgerirYeim '#- kleiftaWbregWastmeWskj;tumhttiviWfyrirspurnumfrlgreglueWaWrumlgbrum ( yfirvldum.    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Um2.gr. {  V  01.gr.gildandilagaumaWgerWirgegnpeningaYvttierfarinsleiWaWlUsaYeirri nF starfsemieinstaklingaoglgaWilasemfallaundirkvWilaganna.kvWinuvarbreytt 9 YannvegmeWlgumnr.38/1999sembreyttulgumumaWgerWirgegnpeningaYvtti,nr.  80/1993.FyrirYanntmavarfarinsleiWaWteljauppYaWilasemlgint;kutil.FrumvarpiW  leggurtilaWafturverWifarinsleiWaWteljauppYaWilasemlgintakatil.MeWYeimhtti r eralvegskUrttilhverralgintakaogYeimaWilumsemtaldireruupperskyltaWgtaYeirra e= varWarrWstafanasemfrumvarpiWmlirfyrirum.AWilumsemlgunumertlaWaWtakatil 0 erfjlgaW,enviWbtastvtryggingamiWlararogYj;nustuaWilarsviWifjrvrsluogfyrir  tkjaYj;nustuogerYaWsamrmiviWkrfurtilskipunar2005/60/EB.    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B    kveWnirYttirstarfsemilgmannafallaundirkvWigildandilagaenfrumvarpinu    erlagttilmeWf-liW1.mgr.aWkveWiWverWiumYaWmeWskUrarihttihvaWaYttirstrfum   lgmannafyrirskj;lstWingasnakvWifrumvarpsinsgildaum.kvWiWersamrmiviW {  kvWitilskipunar2005/60/EB. nF   Samkvmtg-liWerlagttilaWfrumvarpiWgildiumendurskoWendurogerYaWsamrmi 9 viWkvWitilskipunarESB.    MeWh-liWerlagttilaWfrumvarpiWtakieinnigtilannarraenlgmannaYegarYeirinnaaf  hendismuYj;nustuogtalineruppf-liW.HverskynsrWgjafar-eWasrfrWistrfgetafalliW r YarundirYegarYeirveitaYessaYj;nustusemYttstarfisnu. e=   Xerlagttili-liWaWfrumvarpiWtakitilfasteigna,fyrirtkja-ogskipasalaengildandi 0 lgtakatilstarfsemiYeirra.    Einnigerlagttilj-liWaWkvWifrumvarpsinsgildiumeinstaklingaoglgaWilasem  verslameWvrur,YegarYeirseljahlutisemgreitterfyrirmeWreiWufaWfjrhW15.000 i evrureWameira.SkiptirekkimlihvortgreiWslunnierskiptniWurefheildarfjrhWhlutarins \4 feryfirviWmiWunarfjrhWina.kvWiWgildirumverslunareigendurogaWraaWila,t.d. ' uppboWshaldara,YegarYeirseljaeinstakavrursemnYessarifjrhWeWahrri.kvWinu  ereinkumtlaWaWgildaumsluaWiladUrrarvru,t.d.eWalsteina,mlmaeWalistmuna.  kvWiWersamrmiviWtilskipunESB. `    0k-liWerlagttilaWYj;nustuaWilisviWifjrvrsluogfyrirtkjaYj;nustufalliundirgildis S+! sviWlaganna.UmYaWhverjirteljastslkirYj;nustuaWilarvsasttilumfjllunarum3.gr. "   L-liWursamsvarar2.mgr.1.gr.gildandilaga. #   LagtertilmeW2.mgr.aWFjrmlaeftirlitiWgetikveWiWaWaWilarsemfallaundira!dliW  $ 1.mgr.ogtakaYttfjrmlastarfsemiaWeinsstkusinnumeWaaWmjgtakmrkuWuleyti !W% ogstarfseminfelursrlitlahttupeningaYvttieWafjrmgnunhryWjuverkasuundan J""& YegnirkvWumlaganna.GildrkverWaaWverafyrirYvaWslkundanYgasheimiluW. #' kvWiWersamrmiviW2.mgr.2.gr.tilskipunarESB. #(   3.mgr.samsvarar3.mgr.2.gr.gildandilaga. $ )   Um3.gr. A&"+ 8  MeWgreininnierulagWartilhugtaksskilgreiningarsemnauWsynlegarYykja.  '",   SkilgreiningarpeningaYvttiogvinningieru;breyttarfrgildandilgum. 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K #    RaunverulegureigandiernUskilgreiningsemlgWertilogerhennitlaWaWinnleiWa6.    tlul.3.gr.tilskipunarESB.TilskipuningerirrkarkrfurumaWYeiraWilarsemkvWi    lagannatakatilYekkiviWskiptamennsna.0frumvarpinuerlagttilaWviWupphafviWskipta   verWiskyltaWborinsukennslviWskiptamannogreiWanleikiupplUsingaumhann wO  kannaWur.JafnframtermltfyrirumaWefekkiliggurlj;stfyrirhvererraunverulegur B  eigandi(e.beneficialowner)verWiskyltaWveitaupplUsingarumhann.MeWraunverulegum    eigandaerttviWeinstakling,einneWafleiri,semrauneWastUrirYeimaWilasemskrWur   erfyrireWaframkvmirviWskiptin.MetaverWurhvenreinstaklingurteljiststUralgaWila {  eWastj;rnieinstaklingiYannigaWhannteljistveraraunverulegureigandiogeruYautilvik nF ekkitmanditalinskilgreiningunni.SlktmatgtibyggsteignarhlutlgaWilaeneinnig 9 kmutilskoWunarsamYykktir,stofnsamningureWaaWrirsamningar,t.d.  hluthafasamkomulagefumhlutaflageraWrWa.XgeturYaWhaftYUWinguefhlutum  hlutaflagierskiptflokka.EinnigYyrftiaWskoWatilvikYarsemaWiliveWlgaWilaogfer r meWatkvWisrttviWkomandilgaWilagrundvelliveWsins.LagtertilaWmiWaWsviWaW e= aWiliteljistm.a.veraraunverulegureigandiefhann,einneWameWfleirum,rauneWa 0 stj;rnarlgaWilagegnumbeinaeWa;beinaeignaraWildaWmeiraen25%hlutlgaWilanum  eWarWiyfirmeiraen25%atkvWisrttar.EinnigmundissembeinlnisrWuryfireWa  stUrirstj;rnlgaWilateljastraunverulegureigandihans.kvWiWtiltekureinnig i fjrvrslusj;Wi(e.trust)enhrerumaWrWaformsemekkierYekktslenskumrttien \4 fjallaWerumYaWtilskipunESB.Fjrvrslusj;WirerueinkumnotaWirlndummeW ' fordmisrtt(e.commonlaw).RttYykirhinsvegaraWinnleiWakvWiWaWfulluslenskan  rttY;aWumsaWrWaflagaformsemekkiernotaWhrlandi,einkumYarsemumeraW  rWaaWilasemgtiorWiWviWskiptamaWurtilkynningarskyldraaWilaerlendisfr.Einkenni `  fjrvrslusj;WumeraWumeraWrWalgformleganaWilasembyggirsamningiYarsem S+! aWili(stofnandi)felureinumaWilaeWafleirumumsj;neignatilhagsb;tafyrir " kveWinn/kveWnaaWila(e.beneficialowner)eWakveWnumtilgangi.0slkumtilvikumtelst # raunverulegureigandiveraeinstaklingureWaeinstaklingarsemeruframtWareigenduraW25%  $ eWameiraafeignumslkssj;WseWahafayfirrWyfir25%eWameiraafeignumhans.0 !W% tilvikum,YarsemraunverulegureigandihefurhinsvegarraunekkiveriWskilgreindur,er J""& ekkiunntaWtilgreinaeinstaklingsemraunveruleganeigandaogYngiraWtilgreinaYann #' h;peinstaklingasemformaWeraWverWirtthafarfjrvrslusj;Ws.EkkiverWurgerWkrafa #( umaWeinstaklingarinnanYessh;pssannisrdeili. $ )   LagtertilaWtilkynningarskylduraWiliverWiskilgreindur.TilkynningarskyldireruYeir v%N!* aWilarsemtaldireruupp2.gr.ogfrumvarpinuertlaWaWtakatilYeirra.0frumvarpinuer A&"+ lagttilaWUmsarskyldurverWilagWarherWarYessumaWilum,semertlaWaWkomaveg  '", fyriraWstarfsemiYeirraverWimisnotuWtilpeningaYvttiseWafjrmgnunhryWjuverka. '#-   LagtertilaWYj;nustuaWilisviWifjrvrsluogfyrirtkjaYj;nustuverWiskilgreinduren ( slkuraWiliertilkynningarskyldurskv.2.gr.frumvarpsins.MeWskilgreiningunnier7.tlul.  3.gr.tilskipunar2005/60/EBinnleiddur.ErttviWeinstaklingeWalgaWilasemveitir  tilteknaYj;nustu,semtalineruppa!eliW,gegngjaldi.Skv.a-liWerumaWrWaYj;nustu a semfelursrstofnunfyrirtkjaeWaannarralgaWila.0b-liWerfjallaWumYautilvikYegar T, aWiligegngjaldigegnireWatvegarannanaWilatilaWgegnastWuforstj;raeWa  framkvmdastj;rafyrirtkiseWagerirannaWsambrilegt.Lktogkemurfram  inngangsorWumtilskipunarESBfelurYaWaWsinnastarfiframkvmdastj;rafyrirtkiseWa   gegnasambrilegristWuekkisjlfusrsraWviWkomandiverWiYj;nustuveitandisviWi  X fjrvrsluogfyrirtkjaYj;nustu.AfYeirristWutekurskilgreininginaWeinstilYeirra K #  einstaklingasemgegnastarfiframkvmdastj;raeWasvipaWristWufyrirYriWjaaWilaogY    viWskiptaskyni.LagtertilaWundirc-liWfalliYj;nustasemfelstYvaWaWilitvegar    lgheimilieWaannaWskrWheimilisfangsemsvipaWanmtaernotaWtilaWhafasamband   viWfyrirtkiW,eWaaWratengdaYj;nustu.Skv.d-liWgetureinnigveriWumaWrWaaWilasem wO  starfarsemeWatvegarannaneinstaklingtilaWstarfasemfjrvrsluaWilisj;WseWaannars B  lglegsfyrirkomulags.AWlokumgeturskv.e-liWveriWumaWrWaaWilasemstarfareWafr    annaneinstaklingtilaWstarfasemhluthafiaWnafninutilfyrirannanaWilaenaWeinsYegar   umeraWrWafyrirtkisemekkierskrWskipulegummarkaWi. {    Um4.gr. 9 Y  MeWkvWinuerlagttilaWtilkynningarskyldiraWilarframkvmiknnunreiWanleika  upplUsingaviWskiptamannasinnaundirkveWnumkringumstWum.kvWiWleggurtil,  samtWrumkvWumkaflanum,aWgerWarverWitarlegrirWstafanirtilYessaWtilkynn r ingarskyldiraWilarYekkiviWskiptamennsnaogskunnugtumeWliviWskiptaYeirra. e=   KnnunreiWanleikaupplUsingaviWskiptamannafelurYaWsraWtilkynningarskyldur 0 aWilistaWfestiraWupplUsingarnarsemviWskiptamaWurinnveitirhonumsurttar.Sambri  legarefnisreglurerugildandilgumengreinYessariertlaWaWinnleiWa7.gr.tilskipunar  2005/60/EB. i   LagtertilaWknnunreiWanleikaupplUsingafarialltafframYeimtilvikumsemtalin \4 eruuppgreininni.SvipaWarreglureraWfinnagildandilgumentilskipuninogendur ' skoWuWFATFtilmligerantarlegrikrfur.0fyrstalagierlagttila-liWaWknnun  reiWanleikafaritWframupphafiviWskipta.05.gr.erulgWtilnnarifyrirmliumfram  kvmda-liWar.0Wrulagierlagttilb-liWaWreiWanleikaknnunfariframvegnaeinstakra `  eWatilfallandiviWskiptaaWfjrhW15.000evrureWameirahvortsemviWskiptinfarafram S+! einnifrslueWafleirumsemvirWasttengjasthverannarri.LagtertilaWevraverWifram " viWmiWiWeinsogergildandilgum,fjrhWinerYsamrmiviWtilskipuninaY;aW # breytingarverWigengislenskukr;nunnar.kvWiWersambrilegtviW2.mgr.3.gr.gild  $ andilaga. !W%   MeWc-liWerlagttilaWskyltsaWknnunreiWanleikaupplUsingafarillumtilvikum J""& framYegargrunurleikuraWumpeningaYvttieWafjrmgnunhryWjuverkasaWrWa. #' SkiptirYengumlihvorteinhverjarundanYgurfrknnunreiWanleikaupplUsingaeWa #( aWrartakmarkanirsuheimilaWarfrslkriknnun,t.d.effjrhWsemkeypterfyrirerlgri $ ) en15.000evrureinstkumviWskiptumeWaYegarellavriheimileinfldknnunreiWan v%N!* leikaupplUsingaskv.15.gr.SmuleiWiserlagttild-liWaWreiWanleikaknnunfarialltaf A&"+  framYegarvafileikurYvaWfyrirliggjandiupplUsingarumviWskiptamannsurttareWa  '", ngilegareiWanlegar.&   0slkumtilvikumert.d.hgtaWkrefjastYessaWhannsannisrdeili ( nUskv.5.gr.'(f    Um5.gr. a f  MeWgreininnierlgWtilnnaritfrslaYvhvernigupplUsingaflunupphafiviWskipta T, skulifarafram.ErlagttilaWtilkynningarskylduraWiliskulikrefjaviWskiptamannumaWhann  sannisrdeiliWurensamningssambandierkomiW.0tilvikieinstaklingaskalgerWkrafa  umaWYeirframvsiskilrkjummeWmyndognafniogWrumupplUsingumsemstaWfestahver   viWkomandier.MismunandiereftirskilrkjumhvaWaupplUsingarkomaframYeimennota  X skalskilrkisemgefinerutafyfirvldum,t.d.vegabrf,kuskrteinieWannursambrileg K #  skilrki.TilkynningarskylduraWilisemhyggststofnatilsamningssambandsviWviWkomandi    verWuraWverasannfrWurumaWviWskiptamaWurinntilvonandisssemhannsegistvera.    0sumumtilvikumgeturYurftaWgerarkarikrfurtilreiWanleikaknnunar,sjsWar.     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K #  h  FyrrimlsliWur1.mgr.samsvararfyrstamlsliW1.mgr.7.gr.gildandilaga.0sWarimls    liW1.mgr.ertilnnariskUringartekiWfram'aK tԀaWskyldaneigieinkumviWumviWskiptisemeru    ;venjuleg,mikileWafl;kinmeWhliWsj;nafvenjubundinnistarfsemiviWskiptamannsins.   :venjulegviWskiptigetat.d.veriWfrslursemfarauppfyrirtiltekinfjrhWarmrk,rvelta wO  reikningisemer;samrmiviWinnstWuhansogfrslursemfallautanvenjubundinsviW B  skiptamynstursviWskiptavinar.kvWinuertlaWaWinnleiWa20.gr.tilskipunar2005/60/EB    og11.tilmliFATF,sbr.einnigathugasemdirviW22.gr.frumvarpsins.     kvWi2.mgr.samsvararlokamlsliW1.mgr.7.gr.gildandilaga. {    03.mgr.erlgmnnumveittundanYgafralmennritilkynningarskylduundirvissum nF kringumstWum,Y.e.annarsvegarYegarlagalegstaWaskj;lstWingserathuguWoghins 9 vegartengslumviWd;msml.UndanYganfelursraWlgmaWurerekkiskyldugurtilaW  tilkynnatillgregluupplUsingarumpeningaYvttieWafjrmgnunhryWjuverkaundir  YessumkringumstWum.UndanYganY;ekkiviWeflgmaWurinntekurYtt r peningaYvttinueWafjrmgnunhryWjuverkanna,efhinlgfrWilegarWgjferveittYeim e= tilgangiaWYvttapeningaeWafjrmagnahryWjuverk,eWaeflgmaWurinnveitaW 0 skj;lstWingurhansleitareftirlgfrWilegrirWgjfYeimtilgangiaWYvttapeningaeWa  fjrmagnahryWjuverk.SamaundanYgafrtilkynningarskyldugildirumendurskoWandasem  veitirlgmannisrfrWirWgjftengslumviWd;msml. i   OrWin?athugunlagalegristWuskj;lstWings beraWtlkameWYeimhttiaWundan \4 YganeigiaWeinsviWumupplUsingarsemlgmaWurveitirskj;lstWingiumlagalegastWu ' hanssamkvmtgildandilgumogafleiddumrtti.TildmismeWYvaWheimfrakveWiW  tilvikundirkvWilaga.    kvWi3.mgr.ertlaWaWinnleiWa2.mgr.23.gr.tilskipunar2005/60/EBog16.tilmli `  FATF. S+!   Um17.gr. #   kvWiWsamsvarar2.mgr.7.gr.gildandilaga.  $   Um18.gr. 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' UndirsamstWufallajafnframtflgsemm;WurflagiWeWad;tturflagiWhlutdeild,sbr.  5.tlul.1.mgr.2.gr.lagaumrsreikningaenYareraWfinnaskilgreiningum;Wurflagi.  SmuleiWisfallainnansamstWuflgsemtengjasthvertWrumeWtengslumsemskyldaYau `  tilaWskilasamstWureikningumogsamstWursskUrslu,sbr.53.gr.lagaumrsreikninga. S+! kvWinuertlaWaWinnleiWa3.mgr.28.gr.tilskipunar2005/60/EBenYarervsaWtil " skilgreiningar12.mgr.2.gr.tilskipunar2002/87/EBsamstWusemframangreindkvWi # lagaumrsreikningainnleidduslenskanrtt.  $   MeWc-liWerlagttilaWlgmnnumogendurskoWendumverWiheimiltaWmiWlaupp !W% lUsingumsinniYeirstarfisnuhjsamalgaWilaeWasamanetifyrirtkja.MeWnetifyrirtkja J""& erttviWeiningufyrirtkjasemviWkomandilgmaWureWaendurskoWanditilheyrirogaW #' eininginltisameiginlegueignarhaldi,stj;rneWaeftirliti(e.compliancecontrol).kvWiW #( viWY;ttviWkomandilgmaWureWaendurskoWandisekkistarfsmaWurfyrirtkisins,Y.e. $ ) rWningarsambandYarfekkiaWveratilstaWar.kvWinuertlaWaWinnleiWa4.mgr.28.gr. v%N!* tilskipunar2005/60/EB. 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B    kvWiWsamsvarar12.gr.gildandilaga.      Um21.gr. {  K  kvWiWsamsvarar2.mgr.8.gr.gildandilagameWYeirribreytinguaWlagtertilaW nF tiltekiWverWisrstaklegaaWbyrgWarmaWurskuliverarh;pistj;rnenda,enmeWYver 9 tluninaWinnleiWa15.tilmliFATF.MeWorWunum?rh;pistj;rnenda ergagnvartsmrri  fyrirtkjumttviWaWviWkomandigegnistWuframkvmdastj;raengagnvartstrri  fyrirtkjumaWviWkomandist.d.aWstoWarforstj;rieWaforstWumaWurlgfrWideildar. r   Um22.gr. 0   kvWi1.mgr.samsvarar1.mgr.10.gr.gildandilagaenlagtertilaWviWkvWiWbtist  skyldatilaWsetjaskriflegarinnrireglur.KrfumkvWisinsumskriflegarinnrireglurer  fullngtefreglurnarerutilstaWartlvutkuformi.kvWinuertlaWaWinnleiWa1.mgr. i 34.gr.og1.mgr.35.gr.tilskipunar2005/60/EB. \4   kvWi2.mgr.samsvarar2.mgr.10.gr.gildandilaga. 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