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AWildarrkiskulukrefjastYessaWYeiraWilarsem ,  reyndfarameWstj;rnfjrfestingarfyrirtkishafi   gottmannorWogngareynslutilaWtryggjatrausta \  ogvarfrnastj;rnunfjrfestingarfyrirtkisins. 0  XarsemmarkaWsrekandi,semleitarstarfsleyfistilaW @  starfrkjamarkaWstorg,ogaWilarnir,semreynd   farameWstj;rnmarkaWstorgsins,eruYeirsmuog p farareyndmeWstj;rnskipulegamarkaWarinseru D YeiraWilarlitniruppfyllakrfurnarsemmlter  fyrirumfyrstuundirgrein. t 2.  AWildarrkinskulukrefjastYessaWfjrfestingar  fyrirtkiWtilkynnilgbruyfirvaldiumallarbreyt X0 ingarstj;rnYessaukallraupplUsingasemnauW  synlegarerutilaWmetahvortnUttstarfsf;lk,semtil  nefnthefurveriWtilaWstj;rnafyrirtkinu,hafigott \4 mannorWogngareynslu.  3.  LgbrtyfirvaldskalsynjaumstarfsleyfiefYaW  telurekkisUntaWaWilarnirsemreyndmunufara  meWstj;rnfjrfestingarfyrirtkisinshafigottmann pH orWogngareynslueWaefhlutlgarstWur,sem  hgtersUnafram,erutilaWtlaaWfyrirhugaWar   breytingarstj;rnfyrirtkisinssu;gnunviW tL! traustaogvarfrnastj;rnYess.  " 4.  AWildarrkinskulukrefjastYessaWstj;rnfjrfest 0# ingarfyrirtkjashnduma.m.k.tveggjaaWilasem $ uppfyllakrfurnarsemmlterfyrirum1.mgr.  `% XrttfyrirfyrstuundirgreininaeraWildarrkjum !p& heimiltaWveitastarfleyfifjrfestingarfyrirtkjum D"' semerueinstaklingareWafjrfestingarfyrirtkjum "( semerulgaWilarogerstj;rnaWafeinstaklingi #t) samrmiviWstj;rnskipunarreglurYeirraoginnlend H$ * lg.AWildarrkinskulusamtsemWurkrefjastYess $ + aWannaWfyrirkomulagstilstaWarsemtryggir %x!, traustaogvarfrnastj;rnslkrafjrfestingarfyrir L&$"-  tkja. &".   &   10.gr. (.  HluthafarogaWilarmeWvirkaeignarhlutdeild '( 8/ 1. J Lgbryfirvldskuluekkiveitafjrfestingar H 0 fyrirtkjumstarfsleyfitilaWstundafjrfestingar 1 Yj;nustueWafjrfestingarstarfsemifyrrenYauhafa x2 fengiWupplUsingarumnfnallrahluthafaeWaflags L$3 aWilasemrWabeinteWa;beintyfirvirkrieignar 4 hlutdeildsemeinstaklingareWalgaWilar,svooghve  |5 st;ranhlutYeireiga. P (6 LgbryfirvldskulusynjaumstarfsleyfiefYau ` 87 teljahluthafaeWaaWilameWvirkaeignarhlutdeild  8 ekkihfameWhliWsj;nafYvaWnauWsynlegteraW  9 tryggjatraustaogvarfrnastj;rnunfjrfestingar d < : fyrirtkis.  ; Efnintengslerufyrirhendimillifjrfestingar   < fyrirtkisogannarraeinstaklingaeWalgpers;na  = skallgbrtyfirvaldeinungisveitastarfsleyfief xP > sUnteraWYessitengslkomaekkivegfyriraWlg $ ? brayfirvaldiWsinnieftirlitshlutverkisnu.  @ 2. J Lgbrtyfirvaldskalsynjaumstarfsleyfieflg A ogstj;rnsUslukvWiYriWjalands,semgildaumeinn dB eWafleirieinstaklingaeWalgaWilasemfyrirtkiW 8C hefurnintengslviW,eWavandkvWitengdfullnustu D YeirrakomavegfyriraWyfirvaldiWsinnieftirlits hE hlutverkisnumeWskilvirkumhtti. <F 3. J AWildarrkinskulukrefjastYessaWeinstaklingar L$G eWalgpers;nur,semhyggjast,beinteWa;beint, H kaupaeWaseljavirkaeignarhlutdeildfjrfestingar |I fyrirtki,tilkynniYaWfyrstlgbruyfirvaldisam P(J rmiviWaWraundirgreinoggreiniYeimfrYvhve K st;ranhlutYeirmunueignast.HlutaWeigandiskal L einnigtilkynnalgbruyfirvaldiefhannhyggst T,M stkkaeWaminnkavirkaeignarhlutdeildsnaefYaW N yrWitilYessaWatkvWa-eWaeiginfjrhlutfallhans O nWieWafriniWurfyrir20%,33%,50%eWafjr X0P festingarfyrirtkiWyrWieWahttiaWverad;ttur Q fyrirtkihans. R Xrttfyrir4.mgr.skallgbrayfirvaldiWhafaYrj S mnuWihiWmesta,frdegiYeimertilkynningberst l DT umtluWkaup,einsogkveWiWerumfyrstu !U undirgrein,tilaWandmlafyrirtlanYessariefYau !V teljaviWkomandiekkihfantilaWtryggjafjrfest p"HW ingarfyrirtkinutraustaogvarfrnastj;rnunmeW #X hliWsj;nafskilyrWumsemsetteruumryggiog #Y hfniframkvmdastj;rnarfjrfestingarfyrirtkis.Ef t$L Z lgbrtyfirvaldandmlirekkitluninnigeturYaW  % [ kveWiWhvenrhenniskulisWastalagihrint %!\ framkvmd. x&P"] 4. J Efseraflareignarhluta,semumgetur3.mgr., '`#^ erfjrfestingarfyrirtki,lnastofnun,vtrygginga 4( $_ flageWarekstrarflagverWbrfasj;WsmeWstarfsleyfi ( WruaWildarrkieWam;Wurfyrirtkifjrfestingar  fyrirtkis,lnastofnunar,vtryggingaflagseWa X rekstrarflagsverWbrfasj;WsmeWstarfsleyfiWru , aWildarrkieWaeinstaklingursemhefuryfirrWyfir  fjrfestingarfyrirtki,lnastofnun,vtryggingaflagi \ eWarekstrarflagiverWbrfasj;WsmeWstarfsleyfi 0 WruaWildarrki,ogeffyrirtkiW,semYessiaWili  hyggstWlasteignarhlut,yrWid;tturfyrirtkihans  ` eWahannfengiyfirrWyfirYvkjlfarflunarYessa 4   eignarhluta,skalmatfluneignarhlutansekkifara    framnemaaWhfWusamrWisvosemkveWiWerum  d  60.gr. 8   5.  AWildarrkinskulukrefjastYessaWYegarfjrfest H  ingarfyrirtkifrvitneskjuumflunogrWstfun   eignarhlutumeiginfYess,semveldurYvaW x  eignarhlutarfarayfireWaundirmrkin,semtilgreind L$  eru1.undirgrein3.mgr.,skulifjrfestingarfyrir   tkiWYegarstaWtilkynnalgbruyfirvaldiYarum. |  Fjrfestingarfyrirtkiskulueinnig,a.m.k.einusinni   ri,tilkynnalgbrayfirvaldinuumnfnYeirra `8 hluthafaogaWilasemeigavirkaeignarhlutdeildog   upphWYessahlutafjrlktoggefiWeruppt.d.  aWalfundumhluthafaogaWilaeWagrundvellireglna d< semsettareruumfyrirtkisemhafaframseljanleg  verWbrfsemviWskiptieruleyfWmeWskipulegum  markaWi. h@ 6.  AWildarrkinskulukrefjastYessaWYegarhrif xP YeirraaWila,semumgeturfyrstuundirgrein1. $ mgr.,erulklegtilaWhafaslmhriftraustaog  varfrnastj;rnunfjrfestingarfyrirtkisskulilg |T brtyfirvaldgrpatilviWeigandirWstafanatilaW ( bindaendaYaWstand.   SlkarrWstafanirgetat.d.veriWlgbann,refsi ! aWgerWirgagnvartstj;rnendumogYeimsembyrgW h" berastj;rnun,eWasviptingatkvWisrttarsem <# fylgirhlutabrfumhluthafaogaWilasemumrWir. $ SvipaWarrWstafanirskulugerWarvegnaeinstaklinga % semuppfyllaekkiYkvWaWveitaupplUsingarfyrir |& framvegnakaupaeWaaukningarvirkrieignar P (' hlutdeild.EfeignarhlutdeildareraflaWYrttfyrir  ( andstWulgbrrayfirvaldaskuluaWildarrkin,;hW !) WrumrefsiaWgerWumsemgripiWertil,sjsvoumaW T",* YvsfrestaWaWviWkomandifiaWneytaatkvWis #+ rttarsnseWaaWgreiddatkvWisu;gildeWahgt #, saW;gildaYau. X$0 -   11.gr. h%@!.  AWildaWviWurkenndub;takerfifyrirfjrfesta  x&P"/ 1LgbrtyfirvaldskalstaWfestaaWeining,semleitar '`#0 eftiraWhlj;tastarfsleyfisemfjrfestingarfyrirtki, 4( $1 uppfyllikvaWirsnarsamkvmttilskipunEvr;pu (1 YingsinsogrWsins97/9/EBfr3.mars1997um 2 b;takerfifyrirfjrfesta(z #  20      )YegarstarfsleyfiWerveitt. X3   12.gr. h4  Stofnfjrframlag  x5 I4AWildarrkinskulutryggjaaWlgbryfirvldveiti 6 ekkistarfsleyfinemafjrfestingarfyrirtkiWhafi \ 47 ngilegtstofnfsamrmiviWkrfurnartilskipun  8 93/6/EBEmeWhliWsj;naftegundfjrfestingar  9 Yj;nustunnareWa-starfseminnarsemumrWir. ` 8: Xartiltilskipun93/6/EBEverWurendurskoWuWskulu p H; fjrfestingarfyrirtkin,semkveWiWerum67.gr.,  < ltaeiginfjrkrfunumsemmlterfyrirumYeirri  = grein. tL >   13.gr. \ ?  Skipulagskrfur  l @ >71. J HeimaaWildarrkiWskalkrefjastYessaWfjrfest | A ingarfyrirtkiWuppfylliYrskipulagskrfursem P(B mlterfyrirum2. 8.mgr. C 2. J Fjrfestingarfyrirtkiskalsetjaframstefnuog  D mlsmeWferWsemngirtilaWtryggjaaWfyrirtkiW, E Y.m.t.stj;rnendur,starfsf;lkogfastirumboWsmenn, d<F uppfyllikvaWirsnarsamkvmtkvWumYessarar G tilskipunarogviWeigandireglumumeinkaviWskipti H slkraeinstaklinga. h@I 3. J FjrfestingarfyrirtkiskalviWhaldaogbeitaskil xPJ virkumskipulags-ogstj;rnunarrWstfunummeW $K YaWfyriraugumaWgeraeWlilegarrWstafanirtilaW L komavegfyriraWhagsmunarekstrar,einsogYeir |TM eruskilgreindir18.gr.,hafineikvWhrifhags (N muniviWskiptavinaYess. O 4. J FjrfestingarfyrirtkiskalgeraeWlilegarrWstaf P anirtilaWtryggjaaWfjrfestingarYj;nustaog-starf hQ semissamfelldogreglubundin.MeWYettaaW <R markmiWiskalfjrfestingarfyrirtkiWnotaviWeig S andikerfi,tilfngogmlsmeWferWsemerrttu lT hlutfalliviWYetta. @ U 5. J FjrfestingarfyrirtkiskaltryggjaaWeWlilegar P!(V rWstafanirsugerWartilaWkomavegfyrir;Yarfa !W viWb;tarhtturekstriYegarYaWreiWirsigYriWja "X aWilatilaWsinnarekstrarhlutverkisemernauWsyn T#,Y legttilaWveitaviWskiptavinumsamfelldaogfull $Z ngjandiYj;nustuogstundafjrfestingarstarfsemi $ [ samfelldumogfullngjandigrunni.Ekkierheimilt X%0!\ aWutankaupamikilvgrekstrarhlutverkefYaWdreg &!] urrgWuminnraeftirlitsoggetueftirlitsmannstil ( aWfylgjastmeWYvaWfyrirtkiWuppfylliallarkvaW  ir. X FjrfestingarfyrirtkiskalhafatraustaraWferWirfyrir h stj;rnunogb;khald,innrieftirlitskerfi,skilvirkar < verklagsreglurfyrirhttumatogskilvirkteftirlits-  ogryggisfyrirkomulagfyrirgagnavinnslukerfi. l 6.  Fjrfestingarfyrirtkiskalhaldaskrryfiralla  | Yj;nustuogviWskiptisemYaWhefurumsj;nmeWog P ( skuluYrverangilegatarlegartilaWlgbrtyfir    valdgetihafteftirlitmeWYvaWfariWsaWkrfum    YessarartilskipunarogeinkumtilaWhgtsaW T ,  gangarskuggaumaWfjrfestingarfyrirtkiWhafi    uppfylltallarkvaWirhvaWvarWarviWskiptaviniog   hugsanlegaviWskiptavini. X0  7.  Xegarfjrfestingarfyrirtkihefurundirhndum h@  fjrmlagerninga,semtilheyraviWskiptavinum,skal   YaWgeraviWeigandirWstafanirtilaWverndaeignar   rttviWskiptavina,einkumeftilgjaldYrotsfjrfest lD  ingarfyrirtkisinskemurogtilaWkomavegfyrir   aWgerningarviWskiptavinarsunotaWirfyrireigin  reikningYess,nemaaWfengnu;tvrWusamYykki pH viWskiptavinarins.  8.  Xegarfjrfestingarfyrirtkihefurundirhndum , fjrmuni,semtilheyraviWskiptavinum,skalYaWgera  viWeigandirWstafanirtilaWverndarttindiviW \ skiptavinaogkomavegfyrirnotkunfjrmunaviW 0 skiptavinafyrireiginreikningYessnemaYegarum  eraWrWalnastofnanir. ` 9.  XegarumeraWrWatibfjrfestingarfyrirtkja p skallgbrtyfirvaldaWildarrkisinsYarsemtibiW D erstaWsettframfylgjakvWinnisemmlterfyrirum  6.mgr.aWYvervarWarviWskiptisemtibiWfram t  kvmirmeWfyrirvaraumYannmguleikaaWlg H ! brtyfirvaldheimaaWildarrkisfjrfestingarfyrirtk " isinshafibeinanaWgangaWYeimskrm. x# 10.  TilaWtakatillittiltkniframfarafjrmla $ mrkuWumogtryggjasamrmdabeitingu2. 9.mgr. \4% skalframkvmdastj;rnin,samrmiviWmls  & meWferWina,semumgetur2.mgr.64.gr.,sam  ' YykkjaframkvmdarrWstafanirsemtilgreinaraun `!8( hfarskipulagskrfursemleggjaskalfjrfest  ") ingarfyrirtkisemveitamismunandifjrfestingar "* Yj;nustuog/eWa-starfsemiogviWb;tarYj;nustueWa d#<+ samsetninguafYessu. $,   14.gr.  % -  ViWskiptaferlioglyktirviWskipta 0&". markaWstorgi  &"/ N1.  AWildarrkinskulugerakrfuumaWfjrfest '#0 ingarfyrirtkieWamarkaWsrekendur,semstarfrkja (p$1 markaWstorg,komigagnsjum,;frvkjanlegum (1 reglumogmlsmeWferWfyrirsanngjrnogskipuleg 2 viWskiptiogkomihlutlgumforsendumfyrirskil X3 virkaframkvmdfyrirmlaaukYessaWuppfylla ,4 krfurnarsemmlterfyrirum13.gr. 5 2. J AWildarrkinskulukrefjastYessaWfjrfestingar 6 fyrirtkieWamarkaWsrekendur,semstarfrkjamark l7 aWstorg,komigagnsjumreglumvarWandi @ 8 forsendurfyrirYvaWkvarWahvaWafjrmlagern  9 ingaerhgtaWstundaviWskiptimeWinnanmarkaWs  p: kerfaYeirra.AWildarrkinskulukrefjastYessaW,Yar D ; semviW,skulifjrfestingarfyrirtkieWamarkaWs  < rekendur,semstarfrkjamarkaWstorg,sjtilYessaW  t= upplUsingarsaWgengilegaralmenningieWaganga H > rskuggaumaWaWgangursaWYeimtilaWgeranot  ? endumYeirrakleiftaWtakakvarWanirumfjrfest x @ ingarmeWhliWsj;nafYvhverjirnotendurnirerueWa L$ A afhvaWategundYeirgerningarerusemviWskiptin  B varWa. | C 3. J AWildarrkinskulutryggjaaW19.,21.og22.gr.  D gildiekkiumviWskiptisemfaraframsamkvmt `8E reglumummarkaWstorgmilliaWilaeWaYtttakenda  F eWamillimarkaWstorgsogaWilaeWaYtttakenda G tengslumviWnotkunmarkaWstorgsins.AWilareWa d<H YtttakendurmarkaWstorgiskuluY;uppfyllakvaW I irnarsemkveWiWerum19.,21.,og22.gr.aWYv J ervarWarviWskiptavinisnaYegarYeirframkvma h@K fyrirmliviWskiptavinasinnafyrirYeirrahnd L gegnummarkaWskerfimarkaWstorgs. M 4. J AWildarrkinskulukrefjastYessaWfjrfestingar N fyrirtkieWamarkaWsrekendur,semstarfrkjamark |TO aWstorg,komiogviWhaldigagnsjumreglumsem (P byggWareruhlutlgumforsendumumaWgengiaW Q markaWinum.XessarreglurskuluuppfyllaskilyrWin XR semkomiWer3.mgr.42.gr. ,S 5. J AWildarrkinskulukrefjastYessaWfjrfestingar <T fyrirtkieWamarkaWsrekendur,semstarfrkjamark U aWstorg,upplUsinotendurumbyrgWYeirraupp lV gjriviWskiptannasemfaraframmarkaWinum.AW @W ildarrkinskulukrefjastYessaWfjrfestingarfyrirtki X eWamarkaWsrekendur,semstarfrkjamarkaWstorg,  pY hafigertnauWsynlegarrWstafanirtilaWauWvelda D!Z skilvirktuppgjrviWskiptannasemfaraframinnan ![ kerfamarkaWstorgsins. "t\ 6. J XarsemviWskiptimeWframseljanlegverWbrf, #] semviWskiptihafaveriWleyfWmeWskipulegum X$0 ^ markaWi,faraeinnigframmarkaWstorginsam % _ Yykkistgefandaertgefandiekkiskuldbundinntil %!` aWannastupphaflega,viWvarandieWasrstakafjr \&4"a hagslegaupplUsingagjfhvaWvarWarYaWmarkaWs '"b torg. '#c 7.  AWildarrkinskulukrefjastYessaWfjrfestingar ( fyrirtkieWamarkaWsrekandi,semstarfrkirmark  aWstorg,framfylgintafarfyrirmlumfrlgbru X yfirvaldiumaWhttatmabundiWviWskiptummeW , fjrmlagerningeWafjarlgjahannafmarkaWiskv.  1.mgr.50.gr. \   15.gr. l  SamskiptiviWYriWjulnd   | `1.  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J Efframkvmdastj;rninteluraWkomiWhafiupp P (9 slkaraWstWur,einsogumgetur2.og3.mgr.,  : skuluaWildarrkintilkynnahenni,aWhennar;sk:  ; a)0 J umallarstarfsleyfisums;knirfyrirtkissemer  < beinteWa;beintd;tturfyrirtkim;Wurfyrirtkis d < = erlUturlgumhlutaWeigandiYriWjalands, >JJ b)0 J hvertsinnsemYeimertilkynntskv.3.mgr.10.   ? gr.aWslktm;WurfyrirtkihyggistWlasteignar  @ hlutafjrfestingarfyrirtkiBandalagsrki xP A YannigaWhiWsWarnefndayrWid;tturfyrirtki $ B Yess. CJJ UpplUsingaskyldaYessifellurniWurYegarsamningur D kemstviWhlutaWeigandiYriWjalandeWaYegarrW dE stafanirnar,semumgeturannarriogYriWjuundir 8F grein3.mgr.,fallargildi. G 5. 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XegarumeraWrWafjrfestingarfyrirtki,sem  veitaaWeinsfjrfestingarrWgjf,eraWildarrkjunum d heimiltaWleyfalgbruyfirvaldiaWfelaWrum 8 stj;rnsUslu-,undirbnings-eWaviWb;tarverkefnisem  tengjastreglulegueftirlitimeWrekstrarkrfumsam h rmiviWskilyrWinsemmlterfyrirum2mgr.48. < gr.    18.gr.   Hagsmunarekstrar   ^1.  AWildarrkinskulukrefjastYessaWfjrfestingar  fyrirtkigeriallareWlilegarrWstafanirtilaWgreina  hagsmunarekstrasemkomauppmilliYeirra,Yar pH meWalstj;rnenda,starfsf;lksogfastraumboWsmanna  eWaeinstaklinga,sembeinteWa;beinttengjastYeim   meWyfirrWartti,ogviWskiptavinaYeirraeWamilli tL! einstakraviWskiptavinaYegarfjrfestingar-ogviW  " b;tarYj;nustaerveitteWasamsetningafYessu # tvennu. xP$ 2.  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'|#/ mgr.skalframkvmdastj;rnin,samrmiviWmls P(($0 meWferWinasemumgetur2.mgr.64.gr.,sam (0 YykkjaframkvmdarrWstafanirvarWandi: 1 a)0 J skilgreininguYeirraaWgerWasemtlamttimeW 2 skynsamlegumhttiaWfjrfestingarfyrirtki h3 framkvmitilaWgreina,hindra,stj;rnaog/eWa <4 greinafrhagsmunarekstrumYegarYaWveitir 5 Umsafjrfestingar-ogviWb;tarYj;nustuogsam l6 setninguafYessutvennu,@ 7JJ b)0 J YaWaWkomaviWeigandiviWmiWunumtilaW P (8 kvarWahvaWategundirhagsmunarekstrakunni  9 aWskaWahagsmuniviWskiptavinaeWahugsan  : legraviWskiptavinafjrfestingarfyrirtkisins.T ,;JJ   2.Yttur d < < kvWitilaWtryggjaverndfjrfesta tL = 19.gr. \ >  SkyldurvarWandiframkvmdviWskiptaYegar l ? fjrfestingarYj;nustaerveittviWskiptavinum  @ @ Ќ1. 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J ViWeigandiupplUsingarskuluveittarauWskilinn N htttilviWskiptavinaeWahugsanlegraviWskiptavina XO um: ,P "0 J fjrfestingarfyrirtkiWogYj;nustuYess,<QJJ "0 J fjrmlagerningaogfyrirhugaWarfjrfestingar L$R tlanir,Y.m.t.viWeigandileiWbeiningarogviW S varanirumhttunasemtengistfjrfestingum  |T YessumgerningumeWaaWYvervarWartilteknar P!(U fjrfestingartlanir,!VJJ "0 J viWskiptakerfiog #WJJ "0 J kostnaWogtengdgjld$XJJ svoaWYeirgetimeWg;Wum;tiskiliWeWlioghttu ,%!Y fjrfestingarYj;nustunnarogYeirrartilteknutegund %!Z arfjrmlagerningssemerboWiogtekiWupplUstar &\"[ kvarWanirumfjrfestingarkjlfarYess.Xessar 0'#\ upplUsingarmveitastWluWusniWi. '#] 4.  Xegarfjrfestingarfyrirtkiveitirfjrfestingar ( Yj;nustueWastUrireignasafniskalYaWaflanauWsyn  legraupplUsingaumreynsluogYekkinguviWskipta X vinareWahugsanlegsviWskiptavinarsviWifjrfest , ingasemmliskiptirfyrirYessatilteknutegundaf  urWareWaYj;nustu,fjrhagsstWuhansogfjrfest \ ingarmarkmiWtilYessaWgerafyrirtkinukleiftaW 0 mlameWhentugrifjrfestingarYj;nustuogfjr  mlagerningumviWviWskiptavininneWahugsanlega  ` viWskiptavininn. 4   5.  AWildarrkinskulutryggjaaWfjrfestingarfyrir D   tkibiWjiviWskiptavininneWahugsanlegaviWskipta    vininnaWveitaupplUsingarumYekkingusnaog  t  reynslusviWifjrfestingasemmliskiptirfyrirY H  tilteknutegundafurWareWaYj;nustusemerboWi   eWagerWerkrafaumtilYessaWgerafjrfestingar x  fyrirtkinukleiftaWmetahvortfjrfestingar L$  Yj;nustaneWavaranhfiviWskiptavininumYegar   YaWveitiraWrafjrfestingarYj;nustuenYsemum |  getur4.mgr. P(  Effjrfestingarfyrirtkitelur,miWaWviWYrupplUs `8 ingarsemYaWfrsamkvmtundirgreininnihraW   framan,aWafurWineWaYj;nustanhfiekkiviW  skiptavininumeWahugsanlegaviWskiptavininumskal d< fjrfestingarfyrirtkiWvaraviWskiptavininneWa  hugsanlegaviWskiptavininnviW.XessaviWvrunm  veitastWluWusniWi. h@ EfviWskiptavinurinneWahugsanlegiviWskiptavinur xP innkUsaWveitaekkiYrupplUsingarsemumgetur $ fyrstuundirgreineWaefhannveitir;fullngjandi  upplUsingarumYekkingusnaogreynsluskalfjr |T festingarfyrirtkiWvaraviWskiptavininneWahugsan ( legaviWskiptavininnviWYvaWslkkvrWungeri   fyrirtkinuekkikleiftaWkvarWahvortYj;nustan X! eWaafurWinhfihonum.XessaviWvrunmveita ," stWluWusniWi. # 6.  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J TilaWtryggjanauWsynlegaverndfjrfestaog ![ samrmdabeitingu1.!8.mgr.skalfram p"H\ kvmdastj;rnin,samrmiviWmlsmeWferWinasem #] umgetur2.mgr.64.gr.,samYykkjaframkvmdar #^ rWstafanirtilaWtryggjaaWfjrfestingarfyrirtkifari t$L _ aWYeimmeginreglumsemYarerusettarframYegar  % ` YauveitaviWskiptavinumsnumfjrfestingar-eWa %!a viWb;tarYj;nustu.FramkvmdarWstafanirnarskulu x&P"b takatillittil: $'"c a)0 J eWlisYj;nustunnarsemerboWieWaveitterviW 4( $dJJ skiptavininumeWahugsanlegumviWskiptavinin ( um,meWhliWsj;naftegund,markmiWi,umfangi  ogtWniviWskiptanna,X b)0  eWlisfjrmlagerningannasemeruboWieWatil h litakoma,< c)0  hvortviWskiptavinirnireWahugsanleguviWskipta L$ vinirnirerualmennirviWskiptavinireWafag  viWskiptavinir. |   20.gr.    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FjrfestingarfyrirtkiW,semtekurm;tifyrirml  umumaWframkvmaYj;nustufyrirhndviWskipta t vinarYennanhtt,skaleinniggetareittsigmeW H  mliaWYvervarWarYj;nustueWaviWskiptisem  annaWfjrfestingarfyrirtkihefurveittviWskiptavin x inum.FjrfestingarfyrirtkiW,semmiWlarleiWbein L$ ingunum,berframbyrgWYvaWmeWmlieWa  rWgjfsemveitterviWskiptavininumhfihonum. | FjrfestingarfyrirtkiW,semtekurm;tileiWbein  ingumeWafyrirmlumfrviWskiptavinumgegnum `8 annaWfjrfestingarfyrirtki,skalframberabyrgW   YvaWljkaYeirriYj;nustueWaviWskiptumsem  byggjastslkumupplUsingumeWameWmlum d<  samrmiviWviWeigandikvWiYessablks. !   21.gr.  "  SkyldantilaWframfylgjafyrirmlummeW 0# skilmlumsemeruhagstWastir $ viWskiptavininum   `% 1.  AWildarrkinskulukrefjastYessaWYegarfjrfest !p& ingarfyrirtkiframfylgirfyrirmlumgeriYaWallar D"' eWlilegarrWstafanirtilaWniWurstaWanverWisem "( hagstWustfyrirviWskiptaviniYess,aWteknutillititil #t) verWs,kostnaWar,hraWa,lkindaframfylgdog H$ * greiWslu,umfangs,eWliseWaannarraYttasemmli $ + skiptafyrirframkvmdfyrirmlanna.EnguaWsWur %x!, skalfjrfestingarfyrirtkiWframkvmafyrirmli L&$"- samkvmtsrstkumleiWbeiningumYegarYrber &". astfrviWskiptavini. '|#/ 2.  AWildarrkinskulukrefjastYessaWfjrfest ($0 ingarfyrirtkigeriskilvirkarrWstafanirtilaWfaraaW (0 kvWum1.mgr.AWildarrkinskulueinkumkrefjast 1 YessaWfjrfestingarfyrirtkikomiogframkvmi X2 stefnuumframfylgdfyrirmlasemgeriYeimkleift ,3 aWfsemhagstWastaniWurstWufyrirviWskiptavini 4 snasamrmiviW1.mgr. \5 3. J 0stefnuumframfylgdfyrirmlaskulukoma l6 fram,aWYvervarWarhvernflokkgerninga,upplUs @ 7 ingarumYaumismunandikerfisemfjrfestingar  8 fyrirtkiWnotartilaWframfylgjafyrirmlumviW  p9 skiptavinasinnaogYYttisemhafahrifval D : viWskiptakerfis.Xarskulua.m.k.komaframYeir  ; kerfisstaWirsemgerafjrfestingarfyrirtkinukleift  t< aWftWbestumguleguniWurstWuaWYvervarW H = arframfylgdfyrirmlaviWskiptavina.  > AWildarrkinskulukrefjastYessaWfjrfestingar  ? fyrirtkiveitiviWskiptavinumsnumviWeigandiupp  @ lUsingarumstefnusnaumframfylgdfyrirmla. \4 A AWildarrkinskulukrefjastYessaWfjrfestingar  B fyrirtkiaflifyrirframsamYykkisviWskiptavinasinna  C aWYvervarWarstefnuumframfylgdfyrirmla. `8D AWildarrkinskulukrefjastYessaWYarsemstefna pHE umframfylgdfyrirmlabUWuruppYannmgu F leikaaWfyrirmlumviWskiptavinasframfylgtutan G skipulegsmarkaWareWamarkaWstorgsskulifjrfest tLH ingarfyrirtkiWupplUsaviWskiptavinisnasrstak  I legaumYannmguleika.AWildarrkinskulukrefjast J YessaWfjrfestingarfyrirtkiaflifyrirframsamYykk xPK isviWskiptavinasinnaWurenYauframfylgjafyrir $L mlumYeirrautanskipulegsmarkaWareWamarkaWs M torgs.FjrfestingarfyrirtkigetaannaWhvortaflaW |TN almennssamYykkiseWasamYykkisaWYvervarWar (O einstkviWskipti. P 4. J AWildarrkinskulukrefjastYessaWfjrfestingar Q fyrirtkihafieftirlitmeWskilvirknirWstafanasinna hR ogstefnuumframfylgdfyrirmlatilaWgetagreint <S annmarkaogleiWrttY,YarsemviW.Xauskulu T einkummetareglulegahvortYaWviWskiptakerfi,sem lU erhlutiafstefnuumframfylgdfyrirmla,veitibestu @V mguleguniWurstWufyrirviWskiptavininneWahvort W YauYurfiaWgerabreytingarrWstfunumsnumtil  pX aWframfylgjafyrirmlum.AWildarrkinskulukrefj D!Y astYessaWfjrfestingarfyrirtkiveitiviWskiptavin !Z umsnumupplUsingarumverulegarbreytingar "t[ rWstfunumsnumogstefnuumframfylgdfyrir H# \ mla. #] 5. J AWildarrkinskulukrefjastYessaWfjrfestingar % ^ fyrirtkigetisUntviWskiptavinumsnumframaW %!_ YauhafiframfylgtfyrirmlumYeirrasamrmiviW \&4"` stefnufyrirtkisinsumframfylgdfyrirmla,;ski '"a YeireftirYv. '#b 6.  TilaWtryggjanauWsynlegaverndfjrfesta,sann ( gjarnaogskipulegastarfsemimarkaWaogtilaW  tryggjasamrmdabeitingukvWa1.,3.,og4.mgr. X skalframkvmdastj;rnin,samrmiviWmls , meWferWinasemumgetur2.mgr.64.gr.,sam  YykkjaframkvmdarrWstafanirvarWandi: \ a)0  forsendurtilaWkvarWahlutfallslegtmikilvgi l Yeirra;lkuYttasemskv.1.mgr.mtakatillit @  tilviWkvrWunbestumguleguniWurstWu,aW   teknutillititilumfangsogeWlisfyrirmlaog  p  hvortviWskiptavinureralmennurviWskiptavinur D   eWafagviWskiptavinur,   b)0  YttisemfjrfestingarfyrirtkikannaWtakatillit    tilYegarYaWendurskoWarrWstafanirsnartilaW   framfylgjafyrirmlumogYraWstWurYarsem X0  breytingarslkumrWstfunumkunnaaWvera   viWhfi.EinkumYttierkvarWahvaWakerfi   gerirfjrfestingarfyrirtkinukleiftaWftW \4  bestumguleguniWurstWuaWYvervarWar   framfylgdfyrirmlaviWskiptavina,  c)0  eWliogumfangYeirraupplUsingasemltaber  viWskiptavinumt,skv.3.mgr.,varWandistefnu pH Yeirraumframkvmdfyrirmla.   22.gr. ,  ReglurummeWferWfyrirmlaviWskiptavina  < 1.  AWildarrkinskulukrefjastYessaWfjrfestingar L$ fyrirtki,semhafaleyfitilaWframfylgjafyrirml  umfyrirhndviWskiptavina,kveWimlsmeWferWog | rWstafanirYarsemkveWiWerumskj;taogsann P( gjarnaframfylgdfyrirmlaviWskiptavinamiWaWviW  fyrirmliannarraviWskiptavinaeWaviWskipta  reiWanleika(tradinginterests)fjrfestingarfyrirtk T, isins.   SamkvmtYessarimlsmeWferWeWarWstfunum ! skalfyrirmlumviWskiptavina,semerusambrileg " aWWruleyti,framfylgtsamrmiviWYaWhvenr h@# Yauvorum;ttekinaffjrfestingarfyrirtkinu. $ 2.  AWildarrkinskulukrefjastYessaWYvtilvikiaW $ % skilyrtumfyrirmlumviWskiptavinarvegnahluta  & brfa,semviWskiptieruleyfWmeWskipulegum |!T' markaWi,erekkiframfylgtntafarviWrkjandi ("( markaWsaWstWurskulifjrfestingarfyrirtki,nema ") viWskiptavinurinngefiskUrarleiWbeiningarum #X* annaW,gerarWstafanirtilaWgreiWafyrirYvaWskil ,$ + yrtufyrirmlunumverWiframfylgteinsskj;ttog $ , auWiWermeWYvaWbirtaYauYegarstaWYannigaW %\!- YausuaWgengilegWrummarkaWsaWilum.AWildar 0&". rkjunumerheimiltaWkveWaaWfjrfestingarfyrir &"/ tkiuppfylliYessaskyldumeWYvaWsendaskilyrt '`#0 fyrirmliviWskiptavinartilskipulegsmarkaWar 4( $1 og/eWamarkaWstorgs.AWildarrkinskulukveWaum (1 aWlgbryfirvldmegiaflttaYeirriskylduaWbirta 2 skilyrtfyrirmliefYaueruumfangsmikilsaman X3 boriWviWvenjulegamarkaWsstrWeinsoghner ,4 kvrWuW2.mgr.44.gr. 5 3. J TilaWtryggjaaWrWstfunumtilverndarfjr 6 festumogsanngjarnriogskipulegristarfsemimark l7 aWastekiWtillittiltkniframfarafjrmlamrk @ 8 uWumogtilaWtryggjasamrmdabeitingukvWa  9 1.og2.mgr.skalframkvmdastj;rnin,samrmi  p: viWmlsmeWferWinasemumgetur2.mgr.64.gr., D ; samYykkjaframkvmdarrWstafanirsemskilgreina:  < a)0 J skilyrWiogeWliYeirrarmlsmeWferWarogrWstaf  = anasemleiWatilskj;trarogsanngjarnrarfram  > fylgdarfyrirmlaviWskiptavinaogYraWstWur X0 ? eWategundirviWskiptaYarsemmteljaeWlilegt  @ aWfjrfestingarfyrirtkivkifrskj;triframfylgd  A tilaWnbetrikjrumfyrirviWskiptavini,\4 BJJ b)0 J mismunandiaWferWirsemnotamtilaWstaWfesta lD C aWfjrfestingarfyrirtkiteljisthafauppfyllt  D skyldusnaumaWbirtaekkistraxmarkaWi E skilyrtfyrirmliviWskiptavinarsemunnteraW pHF framfylgja.GJJ   23.gr. ,H  SkyldurfjrfestingarfyrirtkjaviWtilnefningu <I fastraumboWsmanna  J 1. J AWildarrkingetakveWiWaWheimilafjrfest K ingarfyrirtkiaWtilnefnafastaumboWsmennYeim |L tilgangiaWkynnaYj;nustufjrfestingarfyrirtkisins, P(M stofnatilviWskiptaeWatakam;tifyrirmlumfr N viWskiptavinumeWahugsanlegumviWskiptavinumog O sendaYau,afhendafjrmlagerningaogveitarWgjf T,P aWYvervarWarfjrmlagerningaogYj;nustusem Q fjrfestingarfyrirtkiWbUWur. R 2. J AWildarrkinskulukrefjastYessaWYegarfjrfest S ingarfyrirtkikveWuraWtilnefnafastanumboWs h@T mannsYaWaWfulluogskilyrWislaustbyrgtfyrir U aWgerWumeWaaWgerWaleysifastaumboWsmannsins V Yegarhannstarfarfyrirhndfyrirtkisins.AWildar l DW rkinskulukrefjastYessaWfjrfestingarfyrirtkiW !X tryggiaWfastiumboWsmaWurinngreinifrYvhvaWa !Y hlutverkihanngegniogfyrirhvaWafyrirtkihanner p"HZ fulltriYegarhannhefursambandviWviWskiptavin #[ eWahugsanleganviWskiptavineWaWurenhann #\ viWskiptiviWhann. t$L ] AWildarrkingetaheimilaWfstumumboWsmnnum, %\!^ semskrWireruyfirrWasvWiYeirra,aWannastum 0&"_ sUslupeningaviWskiptavinaog/eWafjrmlagerninga &"` fyrirhndogalfariWbyrgWfjrfestingarfyrirtkis '`#a ins,semYeirstarfafyrir,innanyfirrWasvWisYeirra 4( $b eWa,efumeraWrWaaWgerWiryfirlandamri, ( yfirrWasvWiaWildarrkissemheimilarfstumum  boWsmanniaWannastumsUslupeningaviWskiptavina X samrmiviW6.,7.,og8.mgr.13.gr.AWildarrkin , skulukrefjastYessaWfjrfestingarfyrirtkihafi  eftirlitmeWstarfsemifastraumboWsmannasinnatil \ aWtryggjaaWYaufariaWYessaritilskipunYegarYau 0 starfafyrirmilligngufastraumboWsmanna.  3.  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( 4.  AWildarrkinskulukrefjastYessaWfjrfestingar 8  fyrirtki,semtilnefnafastaumboWsmenn,geriviW ! eigandirWstafanirtilaWkomavegfyrirneikvW h" hrifsemstarfsemifastaumboWsmannsins,semekki <# fellurundirgildissviWYessarartilskipunar,gtihaft $ YstarfsemisemfastiumboWsmaWurinnannast l% fyrirhndfjrfestingarfyrirtkisins. @& AWildarrkingetaheimilaWlgbrumyfirvldumaW P (' starfameWfjrfestingarfyrirtkjumoglnastofnun  ( um,samstarfsaWilumYeirraogWrumeiningumviW !) skrningufastraumboWsmannaogviWeftirlitmeW T",* YvaWfastirumboWsmennfylgikrfum3.mgr. #+ Einkumgetafjrfestingarfyrirtki,lnastofnanireWa #, samstarfsaWilarYeirraogaWrareiningarundireftirliti X$0 - lgbrayfirvaldsinsskrWfastaumboWsmenn. % . 5.  AWildarrkinskulukrefjastYessaWfjrfestingar &!/ fyrirtkitilnefniaWeinsfastaumboWsmennsem &"0 skrWireruopinberuskrrnarsemumgetur3. l'D#1 mgr. (#2 6. J AWildarrkjunumerheimiltaWsetjastrangari (2 krfurensettareruYessarigreineWabtaviWkrf 3 umvegnafastraumboWsmannasemskrWireruinn X4 anlgsguYeirra. ,5   24.gr. <6  ViWskiptiviWhfam;taWila  L$7 1. J AWildarrkinskulutryggjaaWfjrfestingarfyrir \ 48 tki,semleyfihafatilaWframfylgjafyrirmlum  9 fyrirhndviWskiptavinaog/eWatilaWstundaviW  : skiptifyrireiginreikningog/eWatilaWtakam;tiog ` 8; sendafyrirmli,getistofnaWtileWatekiWYttviW  < skiptumviWhfam;taWilaY;ttYausuekkiskuld  = bundintilYessaWuppfyllaskyldurnar19.,21.og d < > 22.gr.(1.mgr.)aWYvervarWarYauviWskiptieWa  ? viWb;tarYj;nustusemtengistYeimviWskiptumbeint.  @ 2. J AWildarrkinskulu,aWYvervarWarYessagrein,  A viWurkennasemhfam;taWilafjrfestingarfyrirtki, xP B lnastofnanir,vtryggingaflg,verWbrfasj;Wiog $ C rekstrarflgYeirra,lfeyrissj;Wiogrekstrarflg  D Yeirra,aWrarfjrmlastofnanirsemhafastarfsleyfi |TE eWaerureglufestsamkvmtlggjfBandalagsins (F eWainnlendumlgumaWildarrkis,fyrirtkisem G hafaundanYgufrYvaWbeitaYessaritilskipunskv. XH k-ogl-liW1.mgr.2.gr.,rkisstj;rnirogopinbera ,I aWila,m.a.aWilasemfstviWrkisskuldir,seWlabanka J ogyfirrkjastofnanir. \K FlokkunaWilasemhfsm;taWilasamkvmtfyrstu lL undirgreinskalverameWfyrirvaraumrttslkra @M einingatilaW;skaeftirmeWferW,annaWhvortalmennt N eWagrundvellihverraviWskiptafyrirsig,semviW pO skiptavinirsemeigaviWskiptumviWfjrfestingar DP fyrirtkiWskv.19.,21.og22.gr. Q 3. J AWildarrkingetalkaviWurkenntsemhfam;t R aWilannurfyrirtkisemuppfyllaWurskilgreindar, S hlutfallslegarkrfursemtakaeinnigmiWafstrWar X0T mrkum.EfumeraWrWaviWskiptiYarsemhugsan U legirm;taWilarerustaWsettirmismunandilg V sagnarumdmumskalfjrfestingarfyrirtkiWviWur \4W kennaYstWusemhittfyrirtkiWhefursamkvmt  X lgumeWarWstfunumaWildarrkisinsYarsemfyrir  Y tkiWhefurstaWfestu. `!8Z AWildarrkinskulutryggjaaWYegarfjrfestingar p"H[ fyrirtkiWleggurtviWskiptiviWslkfyrirtki, #\ samrmiviW1.mgr.,afliYaW;tvrWrarstaWfesting #] arfrhugsanlegumm;taWilaYvaWhannsamYykki t$L ^ aWfariWsmeWhannsemhfanm;taWila.AWildar  % _ rkinskuluheimilafjrfestingarfyrirtkinuaWafla %!` YessararstaWfestingar,annaWhvortsemalmennssam x&P"a YykkiseWasamYykkisvegnaeinstakraviWskipta. $'"b 4. J AWildarrkingetaviWurkenntsemhfam;taWila 4( $c einingarYriWjalandisemsamsvaraYeimflokkum ( einingasemgetiWer2.mgr..AWildarrkingeta  einnigviWurkenntsemhfam;taWilafyrirtki X YriWjalandieinsogYausemnefnderu3.mgr.meW , smuskilyrWumogkrfumogmlterfyrirum3.  mgr. \ 5.  TilaWtryggjasamrmdabeitingu2.,3.og4. l mgr.,samrmiviWbreyttarmarkaWsvenjurogtilaW @  greiWafyrirskilvirkumrekstriinnrimarkaWarins,er   framkvmdastj;rninniheimilt,samrmiviWmls  p  meWferWinasemumgetur2.mgr.64.gr.,aWsam D   YykkjaframkvmdarrWstafanirYarsem:    a)0  skilgreindermlsmeWferWvarWandibeiWnirum    aWfmeWferWsemviWskiptavinirskv.2.mgr.,  b)0  skilgreindermlsmeWferWvarWandiflunbeins   samYykkisfrhugsanlegumm;taWilumskv.3. h@  mgr.,  c)0  skilgreindarerufyrirframkveWnar,hlutfalls $  legarkrfur,semtakaeinnigmiWafstrWar   mrkum,semstuWlaaWYvaWteljamegifyrir |T tkihfanm;taWilaskv.3.mgr.(   3.Yttur 8 GagnsiogheilleikimarkaWar H  25.gr. X0  SkyldantilaWverndaheilleikamarkaWa, h@ tilkynnaviWskiptioghaldaskrr   Z1.  MeWfyrirvaraumdreifingubyrgWarviWfram $ fylgdkvWatilskipunarEvr;puYingsinsogrWsins  2003/6/EBfr28.janar2003uminnherjasvikog |T markaWsmisnotkun(markaWssvik)({ #  21      )skuluaWildar ( rkintryggjaaWfyrirliggiviWeigandirWstafanirsem  geralgbruyfirvaldikleiftaWhafaeftirlitmeW X starfsemifjrfestingarfyrirtkjatilaWtryggjaaWYau ,  starfiheiWarlega,afsanngirniogfagmennskuog ! YannhttsemstuWlaraWheilleikamarkaWarins. \" 2.  AWildarrkinskulukrefjastYessaWfjrfestingar l# fyrirtkihafitiltkhandalgbruyfirvaldia.m.k. @ $ fimmrviWeigandiggnvarWandillviWskiptimeW  % fjrmlagerningasemYauhafaframkvmt,hvort !p& heldurerfyrireiginreikningeWafyrirhndviW D"' skiptavinar.XegarumeraWrWaviWskiptisemfram "( kvmderufyrirhndviWskiptavinaskuluskrrnar #t) innihaldaallarupplUsingaroglUsinguviWskipta H$ * vininumogYrupplUsingarsemkrafistersam $ +  kvmttilskipunrWsins91/308/EBEfr10.jn %x!, 1991umrWstafanirgegnYv&   aWfjrmlakerfiWs (, notaWtilaWstundapeningaYvtti(| #  22      ).'( - 3. J AWildarrkinskulukrefjastYessaWfjrfestingar . fyrirtki,semsjumviWskiptimeWfjrmlagerninga h/ semviWskiptieruleyfWmeWskipulegummarkaWi, <0 tilkynnilgbruyfirvaldiumslkviWskiptieins 1 flj;ttogauWiWerogeigisWarenviWloknstavirka l2 dagseftir.XessiskyldaviWhvortsemYessiviW @ 3 skiptif;ruframskipulegummarkaWieWaekki.  4 Lgbryfirvldskulu,samrmiviW58.gr.,koma  5 nauWsynlegumrWstfunumtilaWtryggjaaWlg  6 brtyfirvaldviWeigandimarkaWar,aWYvvarWar T ,7 seljanleikaYessarafjrmlagerninga,fieinnigYess  8 arupplUsingar.  9 4. J 0tilkynningunumskulueinkumkomaframupp  : lUsingarumnfnogfjldagerningasemkeyptireru h@ ; eWaseldir,magn,dagsetninguogtmaframkvmdar  < ogviWskiptaverWogupplUsingartilaWauWkennafjr  = festingarfyrirtkinsemumrWir. lD > 5. J AWildarrkinskulukveWaumaWtilkynningarnar |T? susendarlgbruyfirvaldiannaWhvortaffjrfest (@ ingarfyrirtkinusjlfu,YriWjaaWilafyrirhndYess A eWaumsamanburWarviWskipta-eWatilkynningakerfi XB semlgbrayfirvaldiWeWaskipulegimarkaWinneWa ,C markaWstorgiWhefursamYykktogviWskiptinf;ru D fram.0YeimtilvikumaWviWskiptinsutilkynnt \E beinttillgbrsyfirvaldsafskipulegummarkaWi, 0F markaWstorgieWasamanburWarviWskiptaeWatil G kynningakerfi,semlgbrayfirvaldiWhefursam `H Yykkt,mfallafrYeirriskyldugagnvartfjrfest 4 I ingarfyrirtkinusemmlterfyrirum3.mgr. J 6. J Xegartilkynningar,semkveWiWerumYessari K grein,erusendarsamrmiviW7.mgr.32.gr.til tL lgbrsyfirvaldsgistiaWildarrkisskalYaWsenda H M YessarupplUsingartillgbrrayfirvaldaheima N aWildarrkifjrfestingarfyrirtkisinsnemaYau xO kveWiaWYauviljiekkitakam;tiYessumupplUs L$P ingum. Q 7. 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X0S InnmiWlararskuluframfylgjaYeimfyrirmlumsem h@T YeimberastfrfagviWskiptavinumsnumvarWandi U hlutabrfinsemYeireruinnmiWlararfyrirYvverW V tilboWisemgildirYegarfyrirmlinberast.Xeirgeta l DW Y;framfylgtfyrirmlunumhagstWaraverWi !X rkstuddumtilvikumaWYvtilskilduaWYaWverW !Y falliinnanverWbilssemeropinbertogliggurnlgt p"HZ markaWsskilyrWumogaWfyrirmlinfelisrmeira #[ umfangenalmennurfjrfestirstofnarvenjulegatil. #\ InnmiWlarargetaennfremurframfylgtfyrirmlum, $ ] semYeirffrfagviWskiptavinumsnum,Wru %\!^ verWienYvsemeraWfinnaverWtilboWiYeirra,en 0&"_ YurfaY;ekkiaWfaraaWYeimskilyrWumsemkomiW &"` erfj;rWuundirgrein,aWYvervarWarviWskiptiYar '`#a semnokkurverWbrferuhlutiafsmuviWskiptum 4( $b eWaaWYvervarWarfyrirmlisemeruhWWrum ( skilyrWumengildandimarkaWsverWi.  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U  UpplUsingagjffjrfestingarfyrirtkjaeftiraW !V viWskiptieigasrstaW  !W f1. J AWildarrkinskulua.m.k.krefjastYessaWfjr "X festingarfyrirtki,semstundaviWskiptiannaWhvort p#HY fyrireiginreikningeWafyrirhndviWskiptavina, $Z meWhlutabrfsemviWskiptieruleyfWmeWskipu $ [ legummarkaWi,utanskipulegsmarkaWareWamark t%L!\ aWstorgs,birtiumfangogverWYeirraviWskiptaog  &!] hvenrYauf;rufram.XessarupplUsingarskulubirt &"^  areinsnlgtrauntmaogmgulegtereWlilegum x'P#_ viWskiptagrundvelliog& X  YannhttaWYaWsaW ( gengilegtWrummarkaWsaWilum.'X(5j  2.  AWildarrkinskulukrefjastYessaWupplUsingarn  ar,semerubirtarsamrmiviW1.mgr.,ogtma h mrkinfyrirbirtinguYeirrauppfyllikrfurnarsem < samYykktareruskv.45.gr.XegarkveWiWerum  YaWrWstfununum,semsamYykktareruskv.45. l gr.,aWtilkynninguumtilteknaflokkaviWskiptameW @  hlutabrfskulifrestaWgildirYaW,aWbreyttubreyt   anda,umYauviWskiptiYegarYaufaraframutan  p  skipulegramarkaWaeWamarkaWstorga. D   3.  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J NeitilgbrtyfirvaldheimaaWildarrkisinsaW @ 7 veitalgbruyfirvaldigistiaWildarrkisinsupplUs  8 ingarnarberYvaWgreinahlutaWeigandifjrfest  p9 ingarfyrirtkifrstWumfyrirsynjuninniinnan D : YriggjamnaWafrYvaWYeimhafaboristallarupp  ; lUsingar.  t< 6. J Xegartilkynningberstfrlgbruyfirvaldigisti  = aWildarrkisins,eWaslktilkynningberstekkifrYv X0 > innantveggjamnaWafrYvaWlgbrtyfirvald  ? heimaaWildarrkisinssenditilkynninguna,erheimilt  @ aWstofnatibiWoghefjastarfsemi. \4 A 7. J LgbrtyfirvaldaWildarrkisinsYarsemtibiW lD B erstaWsettskaltakabyrgWYvaWtryggjaaW  C Yj;nustan,semtibiWveitiryfirrWasvWiYess,s D samrmiviWYrkrfursemkveWiWerum19., pHE 21.,22.,25.,27.og28.gr.ogYeimrWstfunum F semerusamYykktarsamkvmtYeim. G LgbrtyfirvaldaWildarrkisinsYarsemtibiWer H staWsettskaleigarttYvaWkannarWstafanir \I tibsinsog;skaeftirbreytingumsemnauWsynlegar 0J erutilaWgeralgbrayfirvaldinukleiftaWuppfylla K krfurskv.19.,21.,22.,25.,27.og28.gr.ogrW `L stfunumsemsamYykktarerukjlfarYeirravarW 4 M andiYj;nustunaog/eWastarfseminasemtibiW N veitireWastundarinnanyfirrWasvWisYess. dO 8. J SrhvertaWildarrkiskalkveWaumaWYarsem tP aWfjrfestingarfyrirtki,semhefurstarfsleyfiWru H Q aWildarrki,hefurstofnaWtibyfirrWasvWiYess R getilgbrtyfirvaldheimaaWildarrkisfjrfestingar xS fyrirtkisins,samrmiviWbyrgWsnaogeftiraW L$T hafatilkynntlgbruyfirvaldigistiaWildarrkisins U umYaW,annastvettvangsskoWuntibinu. |V 9. J EfbreytingarverWaupplUsingunum,semgefnar  W eruskv.2.mgr.,skalfjrfestingarfyrirtkitilkynna `!8X Yrbreytingarskriflegatillgbrsyfirvaldsheima  "Y aWildarrkisinsa.m.k.mnuWiWurenbreytingin "Z kemurtilframkvmdar.Lgbrtyfirvaldheima d#<[ aWildarrkisinsskaleinnigtilkynnalgbruyfirvaldi $\ gistiaWildarrkisinsumYessabreytingu. $ ]   33.gr. %!^  AWgengiaWskipulegummrkuWum  &"_ `1. J AWildarrkinskulukrefjastYessaWfjrfestingar '#` fyrirtkifrWrumaWildarrkjum,semhafaleyfitil (p$a aWframfylgjafyrirmlumviWskiptavinaeWastunda ( viWskiptifyrireiginreikning,hafirtttilaWildareWa  aWgangsaWskipulegummrkuWumsemhafastaW X festuyfirrWasvWiYeirragrundvellieinhversaf , eftirfarandi:  a)0  beintmeWYvaWstofnatibgistiaWildar  rkjunum,l b)0  meWYvaWgerastfjaraWilaraWeWahafafjar  | aWgangaWskipulegamarkaWinumnYessaW P ( YurfaaWhafastaWfestuheimaaWildarrkiskipu    legamarkaWarinsefekkiergerWkrafaumnr    veruYeirratilaWstundaviWskiptihonumviW T ,  skiptareglumeWamarkaWskerfumhlutaWeigandi    markaWar.  2.  AWildarrkinskuluekkisetjafrekarilagaskilyrWi   eWastj;rnsUslufyrirmliumfjrfestingarfyrirtki h@  semneytarttarinssemveitturer1.mgr.aWYver   varWarYaumlefnisemYessitilskipuntekurtil.     34.gr.    AWganguraWmillignguaWila,greiWslujfnunar-  oguppgjrsaWstWuogrtturtilaWtilgreina d uppgjrskerfi  8 1.  AWildarrkinskulukrefjastYessaWfjrfestingar H  fyrirtkifrWrumaWildarrkjumhafirtttilaW  gangsaWmillignguaWila,greiWslujfnunar-ogupp x gjrsaWstWuyfirrWasvWiYeirratilaWljkaeWa L$ komakringlokumviWskiptameWfjrmlagerninga.  AWildarrkinskulukrefjastYessaWaWgangurYessara | fjrfestingarfyrirtkjaaWslkriaWstWushWur P( smugagnsjuoghlutlguforsendunumsemerun  mismununaroggildaumYtttakendurYessusvWi.  AWildarrkinskuluekkitakmarkanotkunYessarar T, aWstWuviWgreiWslujfnunoguppgjrviWskiptameW   fjrmlagerningasemfaraframskipulegummark ! aWieWamarkaWstorgiyfirrWasvWiYeirra. X0" 2.  AWildarrkinskulukrefjastYessaWskipulegum h@# mrkuWumyfirrWasvWiYeirrasllumaWilum $ eWaYtttakendumboWinnrtturtilaWtilgreinakerfi % tiluppgjrsviWskiptameWfjrmlagerningasem l D& framfaraYeimskipulegamarkaWimeWfyrirvara !' um: !( a)0  YautengslogrWstafanirmillitilgreindaupp ") gjrskerfisinsogannarskerfiseWaaWstWusem #X* nauWsynlegerutilaWtryggjaskilvirktoghag ,$ + kvmtuppgjrviWskiptannasemumrWirog$ , b)0  aWlgbrayfirvaldiW,semberbyrgWeftirliti %!- meWskipulegamarkaWinum,hafisamYykktaW &l". tknilegskilyrWiuppgjrsviWskipta,semfram @'#/ faraskipulegamarkaWinumgegnumannaW '#0 uppgjrskerfienYaWsemtiltekiWerafhonum,(p$1 suYannigaWYaugerisnuWrulausaogskipulega (1 starfsemifjrmlamarkaWamgulega.2JJ XettamathinslgbrayfirvaldsskipulegamarkaW 3 arinsskalverameWfyrirvaraumvaldsviWseWla h4 bankatilaWhafaumsj;nmeWuppgjrskerfumeWa <5 Wrumeftirlitsyfirvldumslkrakerfa.Lgbrtyfir 6 valdskaltakatillittilYeirrarumsj;nar/eftirlitssem l7 YessarstofnanirannastsvoaWforWastmegi;Yarfa @ 8 tvverknaWviWeftirlit.  9 3. J Rttindifjrfestingarfyrirtkjaskv.1.og2.mgr.  : skuluverameWfyrirvaraumrttindirekendakerfa  ; fyrirmillignguaWila,tilgreiWslujfnunareWaverW T ,< brfauppgjrstilaWsynjalgmtumviWskipta  = grundvelliumaWumbeWinYj;nustasgerWtiltk.  >   35.gr.  ?  kvWiumfyrirkomulagmillignguaWila,  @ greiWslujfnunar-oguppgjrsfyrirkomulagaW xP A YvervarWarmarkaWstorg  $ B 1. J AWildarrkinskuluekkihindrafjrfestingarfyrir 4 C tkiogmarkaWsrekendur,semstarfrkjamarkaWs D torg,YvaWkomaviWeigandifyrirkomulagimeW dE millignguaWilaeWagreiWslujfnunarstWogupp 8F gjrskerfiWruaWildarrkiYvskyniaWgreiWslu G jafnaog/eWagerauppsumeWallviWskiptisem hH markaWsaWilarYeirrakerfumgangafr. <I 2. J Lgbrtyfirvaldfjrfestingarfyrirtkjaog L$J markaWsrekenda,semstarfrkjamarkaWstorg,m K ekkistandagegnnotkunmillignguaWila,greiWslu |L jfnunarstWvaog/eWauppgjrskerfaWruaWildar P(M rkinemahgtsaWsUnaframaWYaWsnauWsyn N legttilaWviWhaldaskipulegristarfsemiYessmark O aWstorgsogaWteknutillititilskilyrWaumuppgjrs T,P kerfisemkomiWer2.mgr.34.gr. Q TilaWforWast;YarfatvverknaWviWeftirlitskallg R brtyfirvaldtakatillittilumsj;nar/eftirlitsmeW S greiWslujfnunarstWvumoguppgjrskerfumsem h@T YegarferframafhlfuseWlabankasemeftirlitsaWila U meWgreiWslujfnunar-oguppgjrskerfumeWaWrum V eftirlitsyfirvldumsemhafavaldheimildirslkum l DW kerfum. !X   III.BLKUR  ("Y SKIPULEGIRMARKAVIR 8#Z 36.gr. H$ [  Starfsleyfioggildandilg  X%0!\ 1. J AWildarrkinskuluskiljasrrtttilaWveita h&@"] aWeinsYeimmarkaWskerfumsemuppfyllakvWi '"^ YessablksstarfsleyfisemskipulegurmarkaWur. '#_ Einungisskalveitastarfsleyfifyrirskipuleganmark ( aWYegarlgbrtyfirvaldhefurfullvissaWsigumaW  bWimarkaWsrekandiogmarkaWskerfiskipulega X markaWarinsuppfyllia.m.kkrfurnarsemmlter , fyrirumYessumblki.  EfumeraWrWaskipuleganmarkaW,semerlgaWili  ogerstj;rnaWeWarekinnafmarkaWsrekandaWrum l enmarkaWinumsjlfum,skuluaWildarrkinkveWa @  umhvernigYeimmismunandiskyldum,semlagWar   erumarkaWsrekandannsamkvmtYessaritilskip  p  un,skuliskiptmilliskipulegamarkaWarinsog D   markaWsrekandans.    SaWili,semrekurskipuleganmarkaW,skalveita    allarupplUsingar,Y.m.t.starfstlunYarsemfram   kemurm.a.hverskonarreksturerfyrirhugaWurog X0  stj;rnskipulag,semnauWsynlegarerutilaWgeralg   bruyfirvaldikleiftaWfrasnnuraWskipulegi   markaWurinnhafi,Yegarupphaflegtstarfsleyfivar \4  veitt,gertallarnauWsynlegarrWstafanirtilaWupp   fyllaskyldursnarsamkvmtkvWumYessablks.   2.  AWildarrkinskulukrefjastYessaWssemrekur  skipuleganmarkaWinniafhendiverksemtengjast pH skipulagiogstarfrksluskipulegamarkaWarinsundir  eftirlitilgbrayfirvaldsins.AWildarrkinskulu  tryggjaaWlgbryfirvldendurskoWireglulega tL hvortskipulegirmarkaWiruppfyllikvWiYessa   blks.XauskulueinnigtryggjaaWlgbryfirvld  hafieftirlitmeWYvaWskipulegirmarkaWiruppfylli xP valltskilyrWinfyrirupphaflegristarfsleyfisveitingu $ semsetteruYessumblki.  3.  AWildarrkinskulusjtilYessaWmarkaWsrekand  innberibyrgWYvaWtryggjaaWskipulegimark d aWurinn,semhannstj;rnar,uppfylliallarkrfur 8  Yessumblki.AWildarrkinskulueinnigtryggjaaW ! markaWsrekandinnhafirttYvaWneytaYeirra h" rttindasemeigaviWumskipulegamarkaWinnsem <# hannstj;rnarsamkvmtYessaritilskipun. $ 4.  MeWfyrirvaraumviWeigandikvWitilskipun % 2003/6/EBskalopinberrtturumviWskipti,semfara |& framsamkvmtmarkaWskerfumskipulegamarkaW P (' arins,verahinnsamiogheimaaWildarrkiskipulega  ( markaWarins. !) 5.  LgbruyfirvaldierheimiltaWafturkallastarfs "* leyfi,semveitthefurveriWskipulegummarkaWi,ef: d#<+ a)0  hannnUtirekkistarfsleyfiWinnan12mnaWa, t$L , afsalarsrstarfsleyfinusrstaklegaeWahefur  % - ekkistarfaWnstliWnasexmnuWi,nemahlutaW %!. eigandiaWildarrkihafikveWiWumaWstarfsleyfi x&P"/  fallirgildislkumtilvikum,$'"0 b)0 J & X  hannhefurfengiWstarfsleyfimeWYvaWgefa (0 rangaryfirlUsingareWaannan;lgmtanhtt,'X(1JJ c)0 J hannuppfyllirekkilengurskilyrWinfyrirstarfs 2 leyfisveitingu,h3JJ d)0 J hannhefurbrotiWalvarlegaogtrekaWgegn x4 kvWumsemsamYykkthafaveriWsamkvmt L$5 Yessaritilskipun,6JJ e)0 J hannfellurundirkvWilandslgumumaftur  7 kllunstarfsleyfis. 8JJ   37.gr.  9  KrfurvarWandistj;rnunskipulegsmarkaWar   : 1. J AWildarrkinskulukrefjastYessaWYeiraWilar  ; semreyndstj;rnaviWskiptumogrekstriskipulegs h < markaWarhafigottmannorWogngareynslutilaW < = tryggjatraustaogvarfrnastj;rnunogstarfrkslu  > skipulegamarkaWarins.AWildarrkinskulueinnig l ? krefjastYessaWssemrekurskipuleganmarkaWtil @ @ kynnilgbruyfirvaldiumhverjiraWilarnir,sem  A reyndstj;rnaviWskiptumogstarfrksluskipulega pB markaWarins,eruogumallarbreytingarYeim DC aWilum. D LgbrtyfirvaldskalneitaaWsamYykkjafyrirhug E aWarbreytingarYegarhlutlgarogsannanlegar F stWurerutilaWtlaaWYrgeti;gnaWtraustriog X0G varfrinnistj;rnunogstarfrksluskipulegamarkaW H arins. I 2. J AWildarrkinskulutryggjaviWveitingustarfs J leyfistilskipulegsmarkaWaraWaWilinneWaaWilarnir, lDK semreyndstj;rnaogannastreksturskipulegs L markaWarsemhefurYegarstarfsleyfisamrmiviW M skilyrWiYessarartilskipunar,teljistuppfyllakrfurn pHN arsemmlterfyrirum1.mgr. O   38.gr. ,P  KrfurvarWandiaWilasemhafaumtalsverW <Q hrifstj;rnunskipulegsmarkaWar  R B1. J AWildarrkinskulukrefjastYessaWaWilarsem S getahaftumtalsverW,beineWa;bein,hrifstj;rnun  |T skipulegsmarkaWarsuhfirYvtilliti. P!(U 2. J AWildarrkinskulukrefjastYessaWssemrekur `"8V skipuleganmarkaW:  #W a)0 J veitilgbrayfirvaldinu,ogbirti,upplUsingar $X umeignarhaldskipulegamarkaWinumog/eWa $ Y markaWsrekandanumogeinkumumdeiliYeim t%L!Z aWilumsemeruaWstWutilaWhafaumtalsverW  &![ hrifstj;rnunogumYaWhversuvWtkirhags &"\ munirYeirraeru,x'P#]JJ b)0 J tilkynnilgbrayfirvaldinuumogbirtitilfrslu (`$^JJ eignarhaldisemleiWirtilbreytingarYvhvaWa ( aWilarhafaumtalsverWhrifstarfrksluskipu  legsmarkaWar.X 3.  LgbrtyfirvaldskalneitaaWsamYykkjafyrir h hugaWarbreytingarrWandihlutskipulegamark < aWinumog/eWamarkaWsrekandanumYegarhlutlgar  ogsannanlegarstWurerutilaWtlaaWYrgeti l ;gnaWtraustriogvarfrinnistj;rnunogstarfrkslu @  skipulegamarkaWarins.     39.gr.     Skipulagskrfur     <AWildarrkinskulukrefjastYessaW:    a)0  skipulegummarkaWisugerWarrWstafanirtil ,  aWgreinaoghafastj;rnhugsanlegumneikvW   umafleiWingumstarfsemiskipulegamarkaWar \  inseWaYtttakendurhansafrekstrummilli 0  hagsmunaskipulegamarkaWarins,eigendahans   eWarekandaogtraustrarstarfsemiskipulega `  markaWarins,einkumYarsemslkirhagsmuna 4  rekstrargtuskaWaWYauhlutverksemlgbra  yfirvaldiWhefurfaliWskipulegamarkaWinumaW d sinna,8 b)0  skipulegimarkaWurinnsngilegavelstakk H  binntilaWstUraYeirrihttusemaWhonum  snUr,komaviWeigandirWstfunumogkerfum x tilaWgreinaallaverulegahttufyrirrekstur L$ hansogkomaskilvirkumrWstfunumtilaW  dragarYessarihttu,| c)0  skipulegummarkaWisufyrirhendirWstafanir  tiltraustrarstj;rnunartknilegumrekstrimark `8 aWskerfisins,Y.m.t.aWkomiWsskilvirkriviW   bnaWartluntilaWfstviWhttunakerfis  rskunum,d<  d)0  skipulegummarkaWisugagnsjarog;fr tL! vkjanlegarreglurogmlsmeWferWumsanngjrn  " ogskipulegviWskiptiogaWkomiWshlutlg # umforsendumvarWandiskilvirkaframfylgd xP$ fyrirmla,$ % e)0  skipulegummarkaWisufyrirhendiskilvirkar 4! & rWstafanirtilaWauWveldaskilvirkogtmanleg !' lokviWskiptasemeigasrstaWmarkaWskerfum "d( hans,8#) f)0  skipulegummarkaWistilstaWarngilegtfjr H$ * magn,Yeimtmasemstarfsleyfierveittog $ + YaWanfr,tilaWgreiWafyrirskipulegristarf %x!, semi,aWteknutillititileWlisogumfangsviW L&$"- skiptannasemframfaramarkaWinumogYess &". hverseWlisoghversumikilhttanermarkaW '|#/ inum.P(($0   40.gr. (0  ViWskiptimeWfjrmlagerningaleyfW  81 ; 1. J AWildarrkinskulukrefjastYessaWskipulegir H 2 markaWirsetjiskUraroggagnsjarreglurvarWandi 3 YaWaWleyfaviWskiptimeWfjrmlagerninga. x4 XessarreglurskulutryggjaaWhgtsaWstundaviW 5 skiptimeWfjrmlagerninga,semviWskiptieruleyfW \ 46 meWskipulegummarkaWi,sanngjarnan,skipu  7 leganogskilvirkanhttogntakmarkanaYegarum  8 framseljanlegverWbrferaWrWa. ` 89 2. J XegarumeraWrWaafleiWurskulureglurnar p H: einkumtryggjaaWviWgerWafleiWusamningsinss  ; gertrWfyrirrttriverWmyndunogskilvirkumskil  < yrWumvarWandiuppgjr. tL = 3. J TilviWb;tarviWYrkvaWirsemsettarerufram \ > 1.og2.mgr.skuluaWildarrkinkrefjastYessaW 0 ? skipulegimarkaWurinnkomiogviWhaldiskilvirk  @ umrWstfunumtilaWstaWfestaaWtgefendurfram ` A seljanlegraverWbrfa,semviWskiptieruleyfWmeW 4 B skipulegummarkaWi,uppfylliskyldursnarsam C rmiviWlgBandalagsinsaWYvervarWarupphaf dD lega,viWvarandieWasrstakaupplUsingaskyldu. 8E AWildarrkinskulutryggjaaWskipulegimarkaWurinn F gerirWstafanirtilaWauWveldaaWilumhanseWaYtt hG takendumaWaflaupplUsingasembirtarhafaveriW <H samkvmtlgumBandalagsins. I 4. J AWildarrkinskulutryggjaaWskipulegirmarkaWir J hafikomiWnauWsynlegumrWstfunumtilaW |K endurskoWareglulegahvortfjrmlagerningar,sem P(L YeirleyfaviWskiptimeW,uppfyllikrfurYaraWlt M andi. N 5. J FramseljanlegtverWbrf,semviWskiptieruleyfW O meWskipulegummarkaWi,ersWarhgtaWskr d<P annanskipuleganmarkaWjafnvelnsamYykkist Q gefandaogsamrmiviWviWeigandikvWitil R skipunarEvr;puYingsinsogrWsins2003/71/EBfr h@S 4.n;vember2003umtboWslUsingusembirtaskal T viWalmennttboWverWbrfaeWaYegarYauerutekin U tilskrningarogumbreytingutilskipun l DV 2001/34/EB(} #  23      ).SkipulegurmarkaWurskaltilkynna !W tgefandaumYaWaWviWskiptifariframmeWverW !X brfhansYeimmarkaWi.Btgefandiskalekkibund p"HY innYeirrikvWaWveitaupplUsingar,semkrafister #Z skv.3.mgr.,beinttilskipulegsmarkaWarsemleyfir #[ viWskiptimeWverWbrftgefandansnsamYykkis t$L \ hans.  % ] 6. J TilaWtryggjasamrmdabeitingu1. 5.mgr.skal 0&"^ framkvmdastj;rnin,samrmiviWmlsmeWferWina ( semumgetur2.mgr.64.gr.,samYykkjafram  kvmdarrWstafanirYarsem: X a)0  tilgreinderueinkennimismunandiflokka h gerningasemskipulegurmarkaWurskaltakatillit < tilviWmatYvhvortgerningurergefinnt  YannhttaWsamrUmistskilyrWunum,semmlt l erfyrirumannarriundirgrein1.mgr.,umaW @  leyfaviWskiptiinnUmsahlutamarkaWarinssem   hannstarfrkir, p  b)0  skUrWareruYrrWstafanirsemskipulegimark    aWurinnYarfaWtakaupptilaWhannteljisthafa T ,  uppfylltYskyldusnaaWstaWfestaaWtgefandi    framseljanlegsverWbrfsuppfyllisnarskyldur   samrmiviWlgBandalagsinsaWYvervarWar X0  upphaflega,viWvarandieWasrstakaupplUsinga   skyldu,  c)0  skUrWareruYrrWstafanirsemskipulegimark   aWurinnYarfaWtakauppsamrmiviW3.mgr. lD  tilaWauWveldaaWilumaWhonumeWaYtttakend   umaWaflasraWgangsaWupplUsingumsem  birtarhafaveriWsamkvmtskilyrWumsemmlt pH erfyrirumlgumBandalagsins.   41.gr. ,  TmabundinniWurfellingogafturkllun < skrningargerninga   ]1.  MeWfyrirvaraumrttlgbrsyfirvaldsskv.j-og  kliW2.mgr.50.gr.tilaWkrefjasttmabundinnar | niWurfellingareWaafturkllunarskrningugernings P( geturssemrekurskipuleganmarkaWfellttma  bundiWniWureWaafturkallaWskrningufjrmla  gerningssemuppfyllirekkilengurreglurskipulega T, markaWarins,nemaslkaWgerWvrilklegtilaW   valdaverulegutj;nihagsmunumfjrfestannaeWa ! skipulegristarfsemimarkaWarins. X0" XrttfyrirYannmguleikaaWYeirsemrekaskipu h@# legamarkaWitilkynniaWilumsemrekaaWraskipu $ legamarkaWiYaWbeintskuluaWildarrkinkrefjast % YessaWssemrekurskipuleganmarkaW,semfellir l D& tmabundiWniWureWaafturkallarskrningufjrmla !' gernings,tilkynniYkvrWunogmiWliviWeigandi !( upplUsingumtillgbrsyfirvalds.Lgbrayfir p"H) valdiWskalveitalgbrumyfirvldumhinnaaW #* ildarrkjannaupplUsingar. #+ 2.  Lgbrtyfirvald,semkrefsttmabundinnar $ , niWurfellingareWaafturkllunarskrningufjr %\!- mlagerningseinumeWafleirumskipulegummrk 0&". uWum,skalYegarstaWbirtakvrWunsnaogveita &"/ lgbrumyfirvldumhinnaaWildarrkjannaupplUs '`#0 ingarumYaW.LgbryfirvldhinnaaWildarrkjanna 4( $1 skulukrefjasttmabundinnarniWurfellingareWa (1 afturkllunarskrningufjrmlagerningsins 2 skipulegummrkuWumogmarkaWstorgumsem X3 starfaundiryfirrWumYeirra,nemaefYaWkynniaW ,4 skaWaaWveruleguleytihagsmunifjrfestannaeWa 5 skipulegastarfsemimarkaWarins. \6   42.gr. l7  AWganguraWskipulegummarkaWi   |8 (1. J AWildarrkinskulukrefjastYessaWskipulegur  9 markaWurkomiogviWhaldigagnsjumreglum ` 8: semmismunaekkiogbyggWareruhlutlgum  ; forsendumsemstj;rnaaWgangieWaaWildaWskipu  < legamarkaWinum. d < = 2. J 0YessumreglumskaltilgreinaallarskylduraWila tL > eWaYtttakendasemuppfyllaskalgrundvelli:   ? a)0 J skipulagseWastj;rnunarskipulegamarkaWarins,0 @JJ b)0 J reglnaumviWskiptimarkaWinum,@ AJJ c)0 J starfsreglnastarfsf;lksfjrfestingarfyrirtkjaeWa P(B lnastofnanasemstarfamarkaWinum,CJJ d)0 J YeirraskilyrWasemsetterugagnvartaWilumeWa  D YtttakendumWrumenfjrfestingarfyrirtkjum E oglnastofnunumskv.3.mgr.,d<FJJ e)0 J reglnaogmlsmeWferWarvarWandigreiWslujfnun tLG oguppgjrviWskiptasemframfaraskipulega  H markaWinum.IJJ 3. J SkipulegirmarkaWirgetasamYykktsemaWilaeWa J Ytttakendurfjrfestingarfyrirtki,lnastofnanirsem `K hafastarfsleyfisamkvmttilskipun2000/12/EBog 4 L aWraaWilasem: M a)0 J eruhfirogviWeigandi,NJJ b)0 J hafangilegagetuogheimildirtilviWskipta,OJJ c)0 J erumeWfullngjandiskipulagsrWstafanir,Yar P semviW,QJJ d)0 J hafaundirhndumngilegtfjrmagntilaWsinna R YvhlutverkisemYeimertlaW,aWteknutilliti x PS tilYeirramismunandifjrhagsrWstafanasem $!T skipulegimarkaWurinnkannaWhafakomiWtil !U aWtryggjafullngjandiuppgjrviWskipta.|"TVJJ 4. J AWildarrkinskulutryggjaaWaWilumogYtttak #dW endumberiekkiskyldatilaWleggjaYrkvaWir,sem 8$ X mlterfyrirum19.,21.og22.gr.,hverannan $ Y vegnaviWskiptasemfaraframskipulegummark %h!Z aWi.AWilareWaYtttakendurskipulegsmarkaWar <&"[ skuluY;leggjaYrkvaWir,semkveWiWerum19., &"\  21.,og22.gr.,viWskiptavinisnaYegarYeirfram 'l#] fylgjafyrirmlum& X  YeirrafyrirYeirrahndskipu ( legummarkaWi.'X(4  5.  AWildarrkinskulutryggjaaWreglurumaWgang  eWaaWildaWskipulegamarkaWinumkveWium h beinaYtttkueWafjarYtttkufjrfestingarfyrir < tkjaoglnastofnana.  6.  AWildarrkinskuluheimilaskipulegummrkuW  umfrWrumaWildarrkjumaWgeraviWeigandirW  | stafaniryfirrWasvWumYeirratilaWauWveldafjar P ( aWilumeWaYtttakendumsemhafastaWfestuyfir    rWasvWiYeirraaWgangaWogaWgeraviWskipti    YeimmrkuWumnfrekarilagakrafnaeWastj;rn T ,  sUslufyrirmla.    SkipulegimarkaWurinnskaltilkynnalgbruyfir   valdiheimaaWildarrkisinshvaWaaWildarrkitlunin   eraWgeraslkarrWstafanir.Lgbrtyfirvaldheima h@  aWildarrkisinsskalsendaYessarupplUsingarinnan   mnaWartilaWildarrkisinsYarsemskipulegimark   aWurinntlaraWgeraslkarrWstafanir. lD  LgbrtyfirvaldheimaaWildarrkisskipulegamark |T aWarinsskalaWbeiWnilgbrsyfirvaldsgistiaWildar ( rkisinsoginnanhfilegstmagreinafrYvhverjir  aWilareWaYtttakendurskipulegamarkaWarins,sem X hefurstaWfestuYvaWildarrki,eru. , 7.  AWildarrkinskulukrefjastYessaWssemrekur < skipuleganmarkaWsendilgbruyfirvaldiskipulega  markaWarinsreglulegaskryfiraWilaogYtttakendur l skipulegamarkaWinum. @   43.gr. P(  EftirlitmeWYvaWreglurskipulegsmarkaWar `8 ogaWrarlagaskyldursuuppfylltar    5=1.  AWildarrkinskulukrefjastYessaWskipulegir  markaWirkomiogviWhaldiskilvirkumrWstfunum   ogmlsmeWferWvegnareglulegseftirlitsmeWYvaW tL! aWilarYeirraeWaYtttakendurfariaWreglumYeirra.  " SkipulegirmarkaWirskuluhafaeftirlitmeWYeimviW # skiptumsemaWilarYeirraeWaYtttakendurstofnatil xP$ markaWskerfumYeirratilaWgreinabrotreglun $ % um,;tilhlUWilegarviWskiptaaWstWureWahegWun  & semkannaWfelasrmarkaWssvik. |!T' 2.  AWildarrkinskulugerakrfuumaWYeirsem "d( rekaskipulegamarkaWitilkynnilgbrumyfirvld 8#) ummarkaWarinsumumtalsverWbrotreglumhans #* eWa;tilhlUWilegarviWskiptaaWstWureWahegWunsem $h + kannaWfelasrmarkaWssvik.AWildarrkinskulu <%!, einniggerakrfuumaWssemrekurskipulegan %!- markaWveitilgbruyfirvalditafarlaustviWeigandi &l". upplUsingarvegnaranns;knareWalgs;knarfyrir @'#/ markaWssvikskipulegamarkaWinumogaWhann '#0 veitiYvfullaaWstoWviWranns;knoglgs;knmark (p$1 aWssvikasemeigasrstaWskipulegamarkaWinum (1 eWagegnummarkaWskerfihans. 2   44.gr. 3  KrfurumgagnsiskipulegummrkuWum 4 WurenviWskiptieigasrstaW  x5 D1. J AWildarrkinskulua.m.k.krefjastYessaWskipu 6 legirmarkaWirbirtigildandikauptilboWs-ogtboWs \ 47 verWoghversumikillviWskiptareiWanleikibUraW  8 bakiYvverWisemerauglUstgegnummarkaWskerfi  9 YeirraaWYvervarWarhlutabrfsemviWskiptieru ` 8: leyfWmeW.AWildarrkinskulukrefjastYessaWYessar  ; upplUsingarsugerWaraWgengilegaralmenningi  < samkvmtsanngjrnumviWskiptaskilmlumog d < = samfelltvenjulegumopnunartma.  > SkipulegirmarkaWirgetaveittfjrfestingarfyrirtkj   ? um,semberskyldatilaWbirtaverWtilboWsnhluta  @ brfskv.27.gr.,aWgang,meWsanngjrnumviW xP A skiptaskilmlumognmismununar,aWYeimrW $ B stfunumsemYeirbeitatilaWbirtaupplUsingarsam  C kvmtfyrstuundirgrein. |TD 2. 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O skalframkvmdastj;rnin,samrmiviWmls T,P meWferWinasemumgetur2.mgr.64.gr.,sam Q YykkjaframkvmdarrWstafanirvarWandi: R a)0 J hvaWabilikauptilboWs-eWatboWsverWeWa S verWtilboWerufrtilnefndumviWskiptavakaog h@T hversumikillviWskiptareiWanleikibUraWbaki U YvverWisemgeraskalopinbert,VJJ b)0 J umfangeWategundfyrirmlaYarsemfellam  W niWurupplUsingagjfskv.2.mgr.WurenviW |!TX skiptieigasrstaW,("YJJ c)0 J markaWslkaniWYarsemfellamniWurupplUs 8#Z ingagjfskv.2.mgr.WurenviWskiptieigasr #[ staWogeinkumhvortbeitamegiYessarikvWaW $h \ YvervarWarviWskiptaaWferWirsemskipulegir <%!] markaWirnotatilaWljkaviWskiptumsamkvmt %!^ eiginreglummeWtilvsuntilverWssemkvarWaW &l"_ erutanskipulegamarkaWarinseWameWregluleg @'#` umuppboWum. '#aJJ   45.gr. (  KrfurumgagnsiskipulegummrkuWum 8 eftiraWviWskiptieigasrstaW   R1.  AWildarrkinskulua.m.k.krefjastYessaWskipu  legirmarkaWirbirtiverW,umfangogtmasetningu x viWskiptasemfariWhafaframaWYvervarWarhluta L$ brfsemviWskiptieruleyfWmeW.AWildarrkinskulu  krefjastYessaWupplUsingarumslkviWskiptisu  | birtareWlilegumviWskiptagrundvelliogeinsnlgt P ( rauntmaogmgulegter.    SkipulegirmarkaWirgetaveittfjrfestingarfyrirtkj    um,semberskyldatilaWbirtaupplUsingarumviW    skiptisnmeWhlutabrfsamrmiviW28.gr.,aW d <  gang,meWsanngjrnumviWskiptaskilmlumogn   mismununar,aWYeimrWstfunumsemYeirnotatil   aWbirtaupplUsingarsamkvmtfyrstuundirgrein. h@  2.  AWildarrkinskulukveWaumaWlgbrtyfir xP  valdgetiheimilaWskipulegummrkuWumaWfresta $  birtinguupplUsingaumviWskiptigrundvelliteg   undarYeirraeWaumfangs.Lgbryfirvldskulu |T einkumheimilaaWfrestabirtinguvegnaviWskipta ( semeruumfangsmikilsamanburWiviWeWlilega  markaWsstrWaWYvervarWarYaWhlutabrfeWa X YannflokkhlutabrfssemumrWir.AWildarrkin , skulukrefjastYessaWskipulegirmarkaWiraflisam  Yykkislgbrsyfirvaldsfyrirframvegnafyrirhug \ aWrarWstafanaumaWfrestabirtinguupplUsingaum 0 viWskiptiogYessaWmarkaWsaWilumogalmennum  fjrfestumsgreintskUranhttfrYessumrWstf ` unum. 4  3.  TilaWkomaskilvirkriogskipulegristarfsemi D fjrmlamarkaWaogtryggjasamrmdabeitingu1.  og2.mgr.skalframkvmdastj;rnin,samrmiviW t  mlsmeWferWinasemumgetur2.mgr.64.gr.,sam H ! YykkjaframkvmdarrWstafanirvarWandi: " a)0  umfangoginnihaldupplUsingasembirtaskalal # menningi,$ b)0  YaWhvaWaskilyrWigildaumYaWhvenrskipu % legurmarkaWurgeturfrestaWbirtinguupplUsinga l D& umviWskiptioghvaWaforsendumskalbeittYegar !' kveWiWertilhvaWaviWskiptaslkheimildum !( frestuntekurskumumfangsviWskiptannaeWa p"H) tegundarhlutabrfsinssemumrWir.#*   46.gr. ,$ +  kvWiumrWstafanirvegnamillignguaWila <%!, oggreiWslujfnunaroguppgjrs  %!- {_1.  AWildarrkinskuluekkihindraskipulegamarkaWi &". YvaWgeraviWeigandirWstafanirvegnamilli '|#/ gnguaWilaeWagreiWslujfnunarstWvaroguppgjrs P(($0 kerfisWruaWildarrkiYvskyniaWgreiWslujafna (0 og/eWagerauppsumeWallviWskiptisemmarkaWs 1 aWilarYeirrakerfumgangafr. X2 2. J LgbrtyfirvaldskipulegsmarkaWarmekki h3 standagegnnotkunmillignguaWila,greiWslu <4 jfnunarstWvaog/eWauppgjrskerfaWruaWildar 5 rkinemahgtsaWsUnaframaWYaWsnauWsyn l6 legttilaWviWhaldaskipulegristarfsemiYessskipu @ 7 legamarkaWarogaWteknutillititilskilyrWaumupp  8 gjrskerfisemkomiWer2.mgr.34.gr.  p9 TilaWforWast;YarfatvverknaWviWeftirlitskallg  : brtyfirvaldtakatillittilumsj;nar/eftirlitsmeW T ,; greiWslujfnunarstWvumoguppgjrskerfumsem  < YegarferframafhlfuseWlabankasemeftirlitsaWila  = meWgreiWslujfnunar-oguppgjrskerfumeWaWrum X0 > eftirlitsyfirvldummeWvaldheimildirslkumkerf  ? um.  @   47.gr.  A  SkryfirskipulegamarkaWi   B _fSrhvertaWildarrkiskalgeraskryfirYskipulegu C markaWisemYaWerheimaaWildarrkifyrirogsenda dD YskrtilhinnaaWildarrkjannaogframkvmda 8E stj;rnarinnar.Sendaskalsambrilegatilkynningu F vegnaallrabreytingaYessariskr.Fram hG kvmdastj;rninskalbirtaskryfirallaskipulega <H markaWiStj;rnartWindumEvr;pusambandsinsog I uppfrahanaa.m.k.einusinniri.Framkvmda lJ stj;rninskaleinnigbirtaskrnavefsetrisnuog @K uppfrahvertsinnsemaWildarrkitilkynnirbreyt L ingarskrmsnum. pM   IV.BLKUR  N LGBRYFIRVLD O I.KAFLI P  TILNEFNING,VALDHEIMILDIROG Q MLSMEVFERVVIVLAUSNDEILUMLA  \R 48.gr. lS  Lgbryfirvld   |T i1. J SrhvertaWildarrkiskaltilnefnalgbryfirvld !U semsinnaYeimskyldumsemkveWiWerum `"8V kvWumYessarartilskipunar.AWildarrkinskulu  #W tilkynnaframkvmdastj;rninnioglgbrumyfir #X vldumhinnaaWildarrkjannahvaWalgbruyfir d$< Y vldYaWerusemberabyrgWaWsinnaYessum % Z skyldumoghvernigYrskiptastmilliYeirra. %![ 2. 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AWildarrkinskulutilkynnaframkvmdastj;rninni  oglgbrumyfirvldumannarraaWildarrkjaum h@ hverskonarrWstafanirsemsamiWhefurveriWum  varWandithlutunverkefna,Y.m.t.nkvmskilyrWi  semgildaumslkathlutun. lD 3.  Framkvmdastj;rninskalbirtaskryfirlgbru |T yfirvldinsemumgetur1.og2.mgr.Stj;rnar ( tWindumEvr;pusambandsinsa.m.k.einusinniri   oguppfrahanareglulegavefsetrisnu. X!   49.gr. h"  SamstarfmilliyfirvaldasamaaWildarrki  x# YxEfaWildarrkitilnefnirfleirieneittlgbrtyfirvald $ tilaWframfylgjakvWiYessaritilskipunskalhlut \4% verkYeirrahversogeinsskUrtskilgreintogYau  & skuluvinnaniWsaman.  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J AWildarrkinskuluhvetjatilYessaWkomiWverWi 2 viWeigandiogskilvirkrimlsmeWferWviWaWfjalla \ 43 umkvartanirogleitalausnautanrttardeilumlum  4 neytendavarWandiveitingufjrfestingarfyrirtkja  5 fjrfestingar-ogviWb;tarYj;nustumeWaWstoWYeirra ` 86 aWilasemfyrireruYarsemviW.  7 2. J AWildarrkinskulutryggjaaWlgogkvWi  8 reglnahindriekkiYessaaWilaaWhafameWsrskil  9 virktsamstarfviWlausndeilnayfirlandamri. tL :   54.gr. \ ;  Xagnarskylda  l < ƛ1. J AWildarrkinskulutryggjaaWlgbryfirvld, | = alliraWilarsemstarfafyrireWahafastarfaWfyrirlg P(> bryfirvldeWaeiningar,semhefurveriWthlutaW ? verkefnumskv.2.mgr.48.gr.,semogendurskoW @ endurogsrfrWingarsemstarfasamkvmtfyrir T,A mlumlgbrrayfirvaldasubundinYagnarskyldu. B XeirmegaekkiskUraneinumaWilumeWayfirvldum C frtrnaWarupplUsingumsemYeirfvitneskjuum X0D viWaWsinnaskyldusinninemaumsaWrWa E samantekteWatdrttafYvtagiaWekkisunntaW F berakennsleinstkfjrfestingarfyrirtki,markaWs \4G rekendur,skipulegamarkaWieWaaWraaWila,Y;meW H fyrirvaraummlsemheyraundirhegningarlgeWa I nnurkvWiYessarartilskipunar. `8J 2. J X;mskUrafrtrnaWarupplUsingummlum pHK semheyraundireinkamlrtteWaverslunarrtt,Yar L semfjrfestingarfyrirtki,markaWsrekandieWa M skipulegurmarkaWurhefurveriWlUsturgjaldYrota tLN eWaneyWsttilflagsslita,snertiYauekkiYriWjuaWila  O efslkternauWsynlegtvegnamlsmeWferWarinnar. P 3. J MeWfyrirvaraumtilvik,semfallaundirhegn Q ingarlg,megalgbryfirvld,aWilareWaeinstak  `R lingareWalgaWilar,aWrirenlgbryfirvldsem 4! S takaviWtrnaWarupplUsingumsamkvmtYessaritil !T skipun,aWeinsnotaYrtilaWsinnahlutverkisnu "dU eWaskyldumYegarumeraWrWalgbryfirvld, 8#V innangildissviWsYessarartilskipunar,eWa,Yegarum #W eraWrWannuryfirvld,aWilaeWaeinstaklingaeWa $h X lgaWila,YeimtilgangisemslkarupplUsingareru <%!Y veittarog/eWatengslumviWstj;rnsUslu-eWad;ms %!Z mlsemtengistsrstaklegaYessuhlutverki.X;er &l"[ yfirvaldinu,semtekurviWupplUsingunum,heimilt @'#\  aWnotaYrWrumtilgangieflgbrayfirvaldiW '#] eWaannaW& X  yfirvald,aWilieWaeinstaklingureWa ( lgaWili,semmiWlarupplUsingunum,samYykkirYaW.'X(  4.  UmtrnaWarupplUsingarsemfengnareru,skipst  ereWasendarerusamrmiviWYessatilskipun h skulugildakvWiumYagnarskyldusemmlter < fyrirumYessarigrein.XessigreinskalY;ekki  komivegfyriraWlgbryfirvldskiptisteWa l senditrnaWarupplUsingarsamrmiviWYessatil @  skipunogaWrartilskipanirsemgildaumfjrfest   ingarfyrirtki,lnastofnanir,lfeyrissj;Wi,verWbrfa  p  sj;Wi,vtrygginga-ogendurtryggingamiWlara,v D   tryggingaflg,skipulegamarkaWieWamarkaWs    rekendureWameWsamYykkilgbrsyfirvaldseWa  t  annarsyfirvaldseWaaWilaeWaeinstaklingseWalg H  aWilasemkomupplUsingunumframfri.   5.  XessigreinskalekkihindralgbryfirvldYv   aWskiptasteWasendatrnaWarupplUsingarsam   rmiviWinnlendlgsemvoruekkim;tteknarfr \4  lgbruyfirvaldiannarsaWildarrkis.     55.gr.    TengslviWendurskoWendur  ( Ƭ1.  AWildarrkinskulua.m.k.kveWaumaWhverjum 8 Yeimeinstaklingi,semtilYesshefurheimild  skilningittundutilskipunarrWsins84/253/EBEfr h 10.aprl1984umlggildingueinstaklingasemfaliW < eraWannastlgmltaendurskoWunb;khaldsgagna  (~ #  24      ),annastfjrfestingarfyrirtkiYaWverksemer l lUst51.gr.fj;rWutilskipunarrWsins78/660/EBE @ fr25.jl1978umrsreikningaflagaaftiltekinni  gerW() #  25      ),37.gr.tilskipunarrWsins83/349/EBEeWa p 31.gr.tilskipunar85/611/EBEeWaannaWlgboWiW D verk,skuliskyltaWupplUsajafnharWanlgbryfir  vldummlsatvikeWakvrWunvarWandifyrirtkiW t  semviWkomandihefurorWiWskynjaumstarfisnu H ! oggetur: " a)0  falistYvaWefnislegaergengiWsvigviWlg # eWastj;rnsUslukvWisemfjallaumskilyrWi $ fyrirveitingustarfsleyfiseWasrstaklegaum \4% starfsemifjrfestingarfyrirtkja, & b)0  hafthrifframhaldandistarfsemifjrfestingar !' fyrirtkisins,!( c)0  leitttilYessaWekkierskrifaWuppreikningana ") eWaaWfyrirvararerusettir.#X* XessumsamaeinstaklingiberskyldatilaWupplUsa $h + ummlsatvikogkvarWanirsemhannverWur (+ skynjaumstarfisnu,einsogumgeturfyrsta , undirliW,fyrirtkisemhefurnintengslviWfjr X- festingarfyrirtkiWYarsemhannvinnurframan ,. greintverk. / 2. 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[3   LgleiWing  kC   TAWildarrkinskulusamYykkjasWastalagi30.aprl {S  2006nauWsynleglgogstj;rnsUslufyrirmlitilaW '  faraaWtilskipunYessari.XauskulutilkynnaYaW   framkvmdastj;rninniYegarstaW. W XegaraWildarrkinsamYykkjaYessarrWstafanirskal g veraYeimtilvsunYessatilskipuneWaYeimfylgja ; slktilvsunYegarYrverWabirtaropinberlega.AW  ildarrkinskulusetjannarireglurumslkatilvsun. k   71.gr. {  BrWabirgWakvWi   W1.  Fjrfestingafyrirtki,semhafafengiWstarfsleyfi  fyrir30.aprl2006heimaaWildarrkisnutilaW oG veitafjrfestingarYj;nustu,teljasthafastarfsleyfiaW  YvervarWarYessatilskipuneflgYessaraaWildar  rkjakveWaumaWforsendaYessaWYaufiaWhefja sK slkastarfsemisaWYauuppfylliskilyrWisemjafn  gildaYeimsemsetteru9. 14.gr.  2.  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