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F_80ISUS.,,,..T@RV<6&A4X3' Letter 6&A43'TXJXXXT@RV<6&A4V<6&A4 6&A4 6&A4T@@ @?@ |XXJ-?vbX-#ggdd  8dXXd8ISIS,. @ @   D |`=?Z_2t1L9?vb`  80(  5  )0    ReglugerWrWsins(EBE)nr.1408/71fr14.jnum  beitingualmannatryggingareglnagagnvartlaunYegum, 2 sjlfstttstarfandieinstaklingumogaWstandendum : YeirrasemflytjastmilliaWildarrkja(StjtW.EBL149, l 5.7.1971,bls.2).ReglugerWinnivarsWastbreyttmeW  t reglugerWEvr;puYingsinsogrWsins(EB)nr.1386/2001  (StjtW.EBL187,10.7.2001,bls.1). _80ISUS.,,,..T@RV<6&A4X3' Letter 6&A43'TXJXXXT@RV<6&A4V<6&A4 6&A4 6&A4T@@ @?@ |XXJ-?vbX-#ggdd  8dXXd8ISIS,. @ @   D |`=?Z_2t1L9?vb`  80(  6  )0    ReglugerWrWsins(EBE)nr.574/72fr21.mars1972  semfastseturmlsmeWferWvegnaframkvmdarreglu 2 gerWar(EBE)nr.1408/71umbeitingualmannatrygg : ingareglnagagnvartlaunYegum,sjlfstttstarfandiein l staklingumogaWstandendumYeirrasemflytjastmilli  t aWildarrkja(StjtW.L74,27.3.1972,bls.1).ReglugerW  innivarsWastbreytt_meW_Ԁ_reglugerW_Ԁ_framkvmdastj;rn C arinnar_Ԁ(_EB_)_nr_.410/2002(_StjtW_._EB_ԀL62,5.3.2002, K _bls_.17). _80ISUS.,,,..T@RV<6&A4X3' Letter 6&A43'TXJXXXT@RV<6&A4V<6&A4 6&A4 6&A4T@@ @?@ |XXJ-?vbX-#ggdd  8dXXd8ISIS,. @ @   D |`=?Z_2t1L9?vb`  80(  7  )0    FyrstatilskipunrWsins73/239/EBEfr24.jl1973um  samrmingu_lgum_Ԁ_og_Ԁ_stj;rnsUslufyrirmlum_ԀtilaW 2 hefjaogrekastarfsemi__Ԁ_sviWi_Ԁ_frumtrygginga_Ԁ_annarra_Ԁen : _lftrygginga_Ԁ(_StjtW_._EB_ԀL228,16.8.1973,bls.3)._Til l skipuninni_ԀvarsWastbreytt_meW_Ԁ_tilskipun_Ԁ_Evr;puYings  t ins_Ԁ_og_Ԁ_rWsins_Ԁ2002/13/_EB_Ԁ(_StjtW_._EB_ԀL77,20.3.2002,  bls.17). H _80ISUS.,,,..T@RV<6&A4X3' Letter 6&A43'TXJXXXT@RV<6&A4V<6&A4 6&A4 6&A4T@@ @?@ |XXJ-?vbX-#ggdd  8dXXd8ISIS,. @ @   D |`=?Z_2t1L9?vb`  80(  8  )0    TilskipunrWsins85/611/EBEfr20.desember1985um  samrmingu_lgum_Ԁ_og_Ԁ_stj;rnsUslufyrirmlum_Ԁum 2 fyrirtkiumsameiginlegafjrfestingu_framseljanleg : um_Ԁ_verWbrfum_Ԁ(_UCITS_)(_StjtW_._EB_ԀL375,31.12.1985, l bls.3)._Tilskipuninni_ԀvarsWastbreytt_meW_Ԁ_tilskipun_  t _Evr;puYingsins_Ԁ_og_Ԁ_rWsins_Ԁ2001/108/_EB_Ԁ(_StjtW_._EB_ԀL  41,13.2.2002,bls.35). _80ISUS.,,,..T@RV<6&A4X3' Letter 6&A43'TXJXXXT@RV<6&A4V<6&A4 6&A4 6&A4T@@ @?@ |XXJ-?vbX-#ggdd  8dXXd8ISIS,. @ @   D |`=?Z_2t1L9?vb`  80(  9  )0    TilskipunrWsins93/22/EBEfr10.ma1993um_fjr  festingarYj;nustu_Ԁ__Ԁ_sviWi_Ԁ_verWbrfaviWskipta_Ԁ(_StjtW_._EB_ 2 L141,11.6.1993,bls.27)._Tilskipuninni_ԀvarsWast : breytt_meW_Ԁ_tilskipun_Ԁ_Evr;puYingsins_Ԁ_og_Ԁ_rWsins_ l 2000/64/_EB_Ԁ(_StjtW_._EB_ԀL290,17.11.2000,bls.27). >_80ISUS.,,,..T@RV<6&A4X3' Letter 6&A43'TXJXXXT@RV<6&A4V<6&A4 6&A4 6&A4T@@ @?@ |XXJ-?vbX-#ggdd  8dXXd8ISIS,. @ @   D |`=?Z_2t1L9?vb`  80(  10  )0 t   _Tilskipun_Ԁ_Evr;puYingsins_Ԁ_og_Ԁ_rWsins_Ԁ2000/12/EBfr  20.mars2000umstofnun_og_Ԁ_rekstur_Ԁ_lnastofnana_ 2 (_StjtW_._EB_ԀL126,26.5.2000,bls.1)._Tilskipuninni_Ԁvar : breyttmeW_tilskipun_Ԁ2000/28/_EB_Ԁ(_StjtW_._EB_ԀL275, l 27.10.2000,bls.37). _80ISUS.,,,..T@RV<6&A4X3' Letter 6&A43'TXJXXXT@RV<6&A4V<6&A4 6&A4 6&A4T@@ @?@ |XXJ-?vbX-#ggdd  8dXXd8ISIS,. @ @   D |`=?Z_2t1L9?vb`  80(  11  )0 t   _Tilskipun_Ԁ_Evr;puYingsins_Ԁ_og_Ԁ_rWsins_Ԁ2002/83/EBfr  5.n;vember2002um_lftryggingar_Ԁ(_StjtW_._EB_ԀL345, 2 19.12.2002,bls.1).TABLE A !ISUS.,,,..TRW<6&A4X3' Letter 6&A43'TXJXXXTRW<6&A4W<6&A4 6&A4 6&A4T ? |XXJ-?vbX-#ggdd  8|dd8ISIS,.      _ _ikmo(JT03q57 Xskj.844"568.ml.      M|Frumvarptillaga/#|Mh#  XJX|um_starfstengda_Ԁ_eftirlaunasj;Wi_.#|XXJ#||    C i A(LagtfyrirAlYingi133.lggjafarYingi2006!2007.) C    { S   ?U?' b dE" ? { S      1.gr.   GildissviWlaganna.     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Skilgreiningar. "   0lgumYessummerkir: [#   _AWildarfyrirtki_:FyrirtkieWaannaraWilisemstarfarsemvinnuveitandieWaersjlfsttt N &$ starfandioggreiWirframlgtil_starfstengds_Ԁ_eftirlaunasj;Ws_. !%   _Eftirlaunarttindi_:RttindisemerugreiddYegar_eftirlaunaaldri_ԀernWeWaYegarYesser !& vnstaWhonumverWinWeWaYegarYauerugreiddsem_viWb;tarframlag_,formigreiWslna "' viWandlt,rorkueWa_starfslok_,eWaformi_stuWningsgreiWslna_ԀeWaYj;nustuvegnasjkd;ms, z#R( ftktareWaandlts. E$ )   Samningurum_eftirlaunarttindi_:Samningur,samkomulageWareglursemfelasrhvaWa % * _eftirlaunarttindi_ԀerutryggWoghvaWaskilyrWiYarfaWuppfylla. %!+   _Sj;Wsflagi_:EinstaklingursemrtteWamuneigartt_starfstengdum_Ԁ_eftirlaunagreiWsl &~",  um_Ԁgrundvelli_iWgjaldagreiWslna_ԀsamrmiviWkvWisamningsum_eftirlaunarttindi_. q'I#-   _Starfstengdur_Ԁ&   _eftirlaunasj;Wur_:_LgaWili_Ԁsemstarfar,_sj;WmynduWum_Ԁgrundvelli,_aW ( skilinn_ԀfrYeimaWilasemgreiWir'(Ԁ_iWgjldin_,YeimtilgangiaWtryggja_eftirlaunartt_Ԁsam  rmiviWsamningaYarum.    3.gr. T, AWildaW_starfstengdum_Ԁ_eftirlaunasj;Wum_.    AWildaW_starfstengdum_Ԁ_eftirlaunasj;Wum_Ԁskalbyggjastsamningimillistarfsmannaog  vinnuveitandaYeirra.XersjlfstttstarfandiaWilumheimiltaWsemjaumaWildaW_starfs   tengdum_Ԁ_eftirlaunasj;Wum_.  X   4.gr.    SkilyrWifyrirstarfsemi_starfstengds_Ԁ_eftirlaunasj;Ws_.    &!  FjrmlarWuneytiWveitir_starfstengdum_Ԁ_eftirlaunasj;Wi_ԀstarfsleyfiaWuppfylltumsmu   skilyrWumogkomaframV.kaflalaganr.129/1997,umskyldutryggingulfeyrisrttinda wO  ogstarfsemilfeyrissj;Wa. B    kvWi_IV_.og_VI_.!X.kaflalaganr.129/1997gildaumstarfsemi_starfstengdra_Ԁ_eftirlauna    sj;Wa_ԀnemaannaWkomiframlgumYessum.kvWi36.gr.laganr.129/1997gildirY;ekki   umstarfsemi_starfstengdra_Ԁ_eftirlaunasj;Wa_. {    _Starfstengdur_Ԁ_eftirlaunasj;Wur_ԀskalveraskrWurhj_Fjrmlaeftirlitinu_ԀoghWureftirliti nF Yess._Starfstengdur_Ԁ_eftirlaunasj;Wur_ԀskaltakmarkastarfsemisnaviWrekstursemvarWar 9 _starfstengd_Ԁeftirlaun.Starfsemi_starfstengds_Ԁ_eftirlaunasj;Ws_Ԁskalverafjrhagslegaoglagalega  aWskilinfrstarfsemi_aWildarfyrirtkis_.    5.gr. e= _Fjrfestingarreglur_Ԁ_starfstengdra_Ԁ_eftirlaunasj;Wa_. 0 X(  _Starfstengdur_Ԁ_eftirlaunasj;Wur_Ԁskalm;ta_fjrfestingarstefnu_Ԁogvaxtafsj;WsinsmeW  hliWsj;nafYeimkjrumsembesteruboWinhverjumtmameWtillititilvxtunarog  httu.0Yvskyniskulufjrfestingarsj;WsinsverasamrmiviWeftirfarandireglur: i ! ! =(uh80_ikmo"i(m"  i(m+2uh  1  .3  Ԉ0    ViWfjrfestingareignumskalhafahagsmunisj;Wflagaog_eftirlaunaYega_ԀaWleiWar \4 lj;si.EfumeraWrWahugsanlegan_hagsmunarekstur_Ԁskalsj;WurinneWaeininginsem ' stUrirsafnihanssjtilYessaWfjrfestinginseingnguYgusj;Wflaga.i(m++݌ Ќ  "i(m"  i(m6.2uh  2  .3  Ԉ0    FjrfestskaleignummeWYeimhttiaWryggi,gWi,lausafjrstaWaogarWsemisafns  insheildstryggt.i(m6.c.݌`  Ќ  "i(m"  i(m/2uh  3  .3  Ԉ0    FyrstogfremstskalfjrfestmeWeignunumskipulegummrkuWum.Fjrfestingeign S+! um,semeruekkiskrWarskipulegum_fjrmlamarkaWi_,verWurvalltaWverainnan_var " frnismarka_.i(m//݌# Ќ  "i(m"  i(m12uh  4  .3  Ԉ0    Fjrfestingafleiddum_gerningum_ԀskalmgulegaWYvmarkisemYeirgetadregiWr  $ _fjrfestingahttu_ԀeWastuWlaWaW_skilvirkri_Ԁ_stUringu_Ԁ_eignasafnsins_.Xskalmeta_var !W% frnisgrundvelli_,meWhliWsj;nafeigninnisemliggurtilgrundvallar,ogfellainnmatiW J""& eignumsj;Wsins.Sj;WurinnskaleinnigforWast;Yarfahttugagnvarteinumm;taWila #' oggagnvartannarrinotkun_afleiWna_.i(m11݌#( Ќ  "i(m"  i(m52uh  5  .3  Ԉ0    EignirnarskuluverangilegafjlbreytilegarYannigaWkomastmegihjYvaWtreyst $ ) s;YarflegamikiWtilteknaeign,tgefandaeWa_fyrirtkjasamstWu_Ԁog_uppsfnun_ v%N!* httu_eignasafninu_Ԁheild.Fjrfestingareignum,semerugefnartafsamatgef A&"+ andaeWaaftgefendumsemtilheyrasmusamstWu,skuluekkileiWatilYessaWsj;Wur  '", innlendi;h;flegri_httusamYjppun_.i(m55݌'#- Ќ  "i(m"  i(m82uh  6  .3  Ԉ0    Fjrfesting_aWildarfyrirtki_Ԁskalekkiverameirien5%_eignasafnsins_Ԁheildog,Yegar ( _aWildarfyrirtki_ԀerhlutiafsamstWu,skalfjrfestingfyrirtkjumsmusamstWuog  _aWildarfyrirtki_Ԁtilheyrirekkiverayfir10%_eignasafnsins_.i(m8 9݌ Ќ    kvWi5.og6._tlul_.1.mgr.eigaekkiviWgagnvartfjrfestingumrkisskuldabrfum. a     6.gr.  _IWgjaldagreiWslur_ԀfrWrumrkjum.  G<  _Starfstengdum_Ԁ_eftirlaunasj;Wi_ԀsemhefurstarfsleyfihrlandierheimiltaWveitaviWtku   _iWgjaldi_ԀvegnastarfsmannssemstarfarWrurki.  X   XegarumeraWrWa_iWgjaldagreiWslur_Ԁfr_aWildarrki_ԀEvr;pska_efnahagssvWisins_Ԁskal K #  viWkomandi_eftirlaunasj;Wur_Ԁtilkynna_Fjrmlaeftirlitinu_ԀfrhvaWa_aWildarrki_ԀEvr;pska_efna    hagssvWisins_Ԁ_iWgjaldagreiWslan_Ԁkemur,nafn_greiWanda_ԀoghelstueinkenniviWkomandisamn    ings.     _FjrmlaeftirlitiW_Ԁskallta_eftirlitsaWila_ԀWru_aWildarrki_ԀEvr;pska_efnahagssvWisins_Ԁ wO  tupplUsingarskv.2.mgr.ogtilkynnaviWkomandi_eftirlaunasj;Wi_ԀYarum.AWYvloknuer B  _eftirlaunasj;Wnum_ԀheimiltaWveita_iWgjaldi_ԀviWtkuvegnastarfsmannssemstarfarWru    _aWildarrki_ԀEvr;pska_efnahagssvWisins_ԀsamrmiviWlgogreglur_aWildarrkisins_.     7.gr. nF RefsikvWi. 9 -D  UmbrotgegnlgumYessumferskv.55.gr.laganr.129/1997,umskyldutryggingulf  eyrisrttindaogstarfsemilfeyrissj;Wa.    8.gr. e= _ReglugerWarheimild_. 0 LE  FjrmlarWherraerheimiltaWkveWannarumframkvmdlagannameWreglugerW.    9.gr. i _InnleiWing_. \4 UF  LgYessifelasr_innleiWingu_Ԁtilskipun_Evr;puYingsins_ԀogrWsins2003/41/EB,um ' starfsemiogeftirlitmeW_lgaWilum_Ԁsemsjum_starfstengd_Ԁeftirlaun,einsoghnvartekin  uppsamninginnumEvr;pska_efnahagssvWiW_ԀmeWkvrWunsameiginlegu_EES_-nefndar  innarnr.88/2006sembirtvar19.okt;ber2006_EES_-viWbtiviW_Stj;rnartWindi_Ԁ_Evr;pu `  sambandsins_Ԁnr.52. 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J EfumeraWrWastarfsemiyfirlandamri,sem '#_ umgetur20.gr.,skal_tryggingaskuld_Ԁvalltfjr ($` mgnuWaWfullullum_lfeyriskerfum_Ԁsemstarf ( rkteru.EfYessiskilyrWieruekkiuppfylltskulu  _lgbr_Ԁyfirvld_heimaaWildarrkisins_Ԁhlutasttil ` samrmiviW14.gr.TilYessaWfaraaWYessarikrfu 8 getur_heimaaWildarrkiW_ԀkrafistYessaWeignumog  skuldumshaldiWaWgreindum. p   17.gr.   _LgboWiW_ԀeigiWf    1.  _HeimaaWildarrkiW_ԀskaltryggjaaWstofnanir,sem   starfrkjalfeyriskerfi,Yarsemstofnuninsjlfen  \  ekki_aWildarfyrirtkiW_ԀtekuraWsrskuldbindingu 4   gagnvarthttusemtengist_vilkum_ԀmannaeWa    byrgisttiltekinn_fjrfestingarrangur_ԀeWatiltekin  l  rttindi,hafiyfiraWrWavaranlegum_viWb;tareign D  um_Ԁumfram_tryggingaskuld_ԀtilaWverjastsveiflum.   UmrddfjrhWskalendurspeglategundhttuog |  _eignagrunn_ԀallraYeirrakerfasemstarfrkteru.Xess T,  areignirskuluveranallra_fyrirsjanlegra_Ԁ_skuld   bindinga_Ԁogmynda_ryggisfjrmagn_ԀtilaWjafnat   mismuntluWumograunverulegumkostnaWiog d< hagnaWi.  2.  ViWtreikning_lgmarksfjrhW_Ԁ_viWb;tareign ( anna_Ԁskulureglur,semmlterfyrirum27.og28.  gr._tilskipunar_Ԁ2002/83/EB,gilda. ` 3.  kvWi1.mgr.skuluY;ekkikomavegfyriraW t _aWildarrki_ԀkrefjistYessafstofnunumyfirrWasvWi L$ YeirraaWYrhafiyfiraWrWa_lgboWnu_ԀeiginfeWa  setjitarlegriregluraWYvtilskilduaWYrsrk  studdartfr_varfrnissj;narmiWi_. \4   18.gr. pH  _Fjrfestingareglur_  \ 1.  _AWildarrki_ԀskulukrefjastYessaWstofnaniryfir p rWasvWumYeirrafjrfestisamrmiviW_varfrnis H   regluna_Ԁ(_prudent_Ԁ_person_Ԁ_rule_),einkumsamrmiviW ! eftirfarandireglur: " a)0  viWfjrfestingareignumskalhafahagsmuni # sj;WflagaoglfeyrisYegaaWleiWarlj;si.Efumer l D$ aWrWahugsanlegan_hagsmunarekstur_Ԁskal !% stofnunineWaeininginsemstUrirsafnihennarsj !& tilYessaWfjrfestinginseingnguYgusj;W |"T' flagaoglfeyrisYega,,#( b)0  fjrfestskaleignummeWYeimhttiaWryggi, @$ ) gWi,lausafjrstaWaogarWsemisafnsinsheild $ * stryggt.%x!+ 0  ViWfjrfestingareignumtiljfnunarm;ti &", _tryggingaskuld_ԀskalhafahliWsj;nafeWliogtma d'<#- lengdvntanlegraeftirlaunaframtWinni,(#. c)0 J fyrstogfremstskalfjrfestmeWeignunum (. skipulegummrkuWum.Fjrfestingeignum, / semeruekkiskrWarskipulegum_fjrmlamark `0 aWi_,verWurvalltaWverainnan_varfrnismarka_,81JJ d)0 J fjrfestingafleiddum_gerningum_Ԁskalmguleg L$2 aWYvmarkisemYeirgetadregiWr_fjrfestinga 3 httu_ԀeWastuWlaWaW_skilvirkri_Ԁ_stUringu_Ԁ_eigna 4 safnsins_.Xskalmeta_varfrnisgrundvelli_,meW \ 45 hliWsj;nafeigninnisemliggurtilgrundvallar,og  6 fellainnmatiWeignumstofnunarinnar.Stofn  7 uninskaleinnigforWast;Yarfahttugagnvart l D8 einumm;taWilaoggagnvartannarrinotkun_af  9 leiWna_, :JJ e)0 J eignirnarskuluverangilegafjlbreytilegar  ; YannigaWkomastmegihjYvaWtreysts;Yarf h < legamikiWtilteknaeign,tgefandaeWa_fyrir @ = tkjasamstWu_Ԁog_uppsfnun_Ԁhttu_eignasafn  > inu_Ԁheild.x ?JJ 0 J Fjrfestingareignum,semerugefnartafsama  @ tgefandaeWaaftgefendumsemtilheyrasmu d<A samstWu,skuluekkileiWatilYessaWstofnunin B lendi;h;flegri_httusamYjppun_,CJJ f)0 J fjrfesting_aWildarfyrirtkinu_Ԁskalekkivera D meirien5%_eignasafnsins_Ԁheildog,Yegar_aW `E ildarfyrirtkiW_ԀerhlutiafsamstWu,skalfjrfest 8F ingfyrirtkjumsmusamstWuog_aWildar G fyrirtkiW_Ԁtilheyrirekkiverayfir10%_eigna pH safnsins_.H IJJ 0 J XegarnokkurfyrirtkigreiWatilstofnunarinnar \4J skalfjrfestingYessum_aWildarfyrirtkjum_Ԁvera  K varfrinogmeWhliWsj;nafnauWsynYessaW L dreifinginsngjanlegamikil.lDMJJ 0 J _AWildarrkin_ԀgetakveWiWaWframfylgjaekki XN krfunum,semumgeture-ogfliW,gagnvart 0O fjrfestingumrkisskuldabrfum.PJJ 2. J _HeimaaWildarrkiW_ԀskalbannastofnuninniaWtaka Q lneWatakasigbyrgWfyrirhndYriWjuaWila._AW |R ildarrki_ԀgetahinsvegarheimilaWstofnunumaW T ,S stundalntkuraWnokkrumarki,Y;einungistilaW !T aflalausafjrogtilskammstma. !U 3. J _AWildarrkin_ԀskuluekkigerakrfuumaWstofn "V aniryfirrWasvWiYeirrafjrfestitilteknum x#PW _eignaflokkum_. ($ X 4. J _AWildarrkin_ԀskuluekkiskilyrWa_fjrfestingar <%!Y kvarWanir_ԀstofnunaryfirrWasvWiYeirraeWafor %!Z stWumannfjrfestingaviWneinskonar_fyrirfram &t"[ samYykki_ԀeWakerfisbundnatilkynningarskyldu,sbr. L'$#\ Y;12.gr. '#] 5.  _AWildarrkjunum_Ԁerheimilt,samrmiviW ( kvWi1.!4.mgr.,aWmlafyrirumtarlegrireglur  umstofnaniryfirrWasvWumYeirra,YarmeWal ` reglurummagn,aWYvtilskilduaWYrsurk 8 studdartfr_varfrnissj;narmiWi_,tilaWendurspegla  lllfeyriskerfisemYessarstofnanirstarfrkja. p _AWildarrkjunum_ԀereinkumheimiltaWbeitakvW  umumfjrfestingarsemerusambrilegarviW \ 4 kvWintilskipun2002/83/EB.   _AWildarrkin_ԀskuluY;ekkihindrastofnanireftir    farandiatriWum:    a)0  aWfjrfestafyriralltaW70%eignannasemerutil    jfnunar_tryggingaskuldar_ԀeWaallsstofnsins  l  kerfumYarsem_sj;Wflagarnir_Ԁbera_fjrfestinga D  httuna_Ԁhlutabrfum,framseljanlegumverW   brfumsemfariWermeWeinsoghlutabrfog |  _fyrirtkjaskuldabrfum_,skrWumskipulegum T,  mrkuWumogaWkveWa_hlutfallslegt_ԀvgiYess   araverWbrfa_fjrfestingasamvali_ԀYeirra._AW   ildarrkjum_ԀerY;heimilt,aWYvtilskilduaWslkt d< srkstutttfr_varfrnissj;narmiWi_,aWnota  lgrimrkgagnvartstofnunumsembj;Wa_lf  eyriskjr_ԀmeW_langtmavaxtabyrgW_,bera_fjr tL festingahttuna_Ԁoggangastsjlf_byrgWir_,$ b)0  aWfjrfestafyriralltaW30%eignannasemerutil 8 jfnunar_tryggingaskuldar_Ԁeignumsemtil  greindareruWrum_gjaldmiWlum_ԀenYeimsem p _skuldbindingarnar_Ԁerutilgreindar,H  c)0  aWfjrfesta_httufjrmagnsmrkuWum_.\4 6.  kvWi5.mgr.skuluekkikomavegfyriraW pH _aWildarrkin_ԀgetikrafistYessaWstofnaniryfirrWa   svWiYeirrabeitistrangarireglumumfjrfestingar,  einniggagnvarteinstkumstofnunum,aWYvtil X  skilduaWYrsurkstuddartfr_varfrnissj;nar 0! miWi_,einkummeWhliWsj;nafYeimskuldbindingum " semstofnuningengstundir. h# 7.  XegarumeraWrWastarfsemiyfirlandamri, |$ einsoggeturum20.gr.,geta_lgbr_Ԁyfirvldsr T ,% hverju_gistiaWildarrki_ԀkrafistYessaWreglurnar,sem !& settareruframannarriundirgrein,gildiumstofn !' unina_heimaaWildarrkinu_.0YvtilvikigildaYessar d"<( reglureinungisumYannhlutaeignastofnunarinnar #) semersambrilegurstarfseminnisemferframtil #* teknu_gistiaWildarrki_.Xrskuluennfremureinungis t$L + gildaefsmueWastrangarireglurgildaeinnigum $% , stofnanir_gistiaWildarrkinu_. %!- Reglurnar,semumgeturfyrstuundirgrein,erusem &".  hrsegir: 'p#/ a)0 J & `  stofnuninskalekkifjrfestafyrirmeiraen30% (/ afYessumeignum'`(Ԁhlutabrfum,WrumverW 0 brfumsemfariWermeWsemhlutabrfog `1 skuldabrfumsemeruekkiskrWskipulegan 82 markaWeWafjrfestafyrir_a.m.k._Ԁ70%afYessum 3 eignumhlutabrfum,WrumverWbrfumsem p4 fariWermeWsemhlutabrfogskuldabrfumsem H 5 eruskrWskipuleganmarkaW,6JJ b)0 J stofnuninskalekkifjrfestafyrirmeiraen5%af  7 YessumeignumhlutabrfumogWrumverW  8 brfumsemfariWermeWeinsoghlutabrf, l D9 skuldabrfogaWrapeninga-og_fjrmagns  : markaWsgerninga_Ԁsemsamafyrirtkigefurti,  ; ogekkifyrirmeiraen10%afYessumeignum | T < hlutabrfumogWrumverWbrfumsemfariWer , = meWeinsoghlutabrf,skuldabrfumogskulda  > brfumsemekkierverslaWmeWalmennum d ? markaWiogWrumpeninga-og_fjrmagnsmark < @ aWargerningum_Ԁsemfyrirtki& ` semtilheyrasmu  A samstWugefat,'`ht BJJ c)0 J stofnuninskalekkifjrfestafyrirmeiraen30% C afYessumeignumeignumsemtilgreindareru `8D Wrum_gjaldmiWlum_ԀenYeimsem_skuldbinding E arnar_Ԁerutilgreindar.FJJ TilYessaWfaraaWYessumkrfumgetur_heima G aWildarrkiW_ԀkrafistYessaWeignunumshaldiWaW \H greindum. 4 I   19.gr. H J  Stj;rnunog_varsla_  \4K &1. J _AWildarrkin_ԀskuluekkistandagegnYvaWstofn pHL anirtilnefniforstWumennfjrfestingasemhafa  M staWfestuWru_aWildarrki_ԀogtilhlUWilegtumboWtil N aWannastYessastarfsemi,tilaWstUra_fjrfestinga XO samvalinu_ԀsamrmiviWtilskipun85/611/EBE, 0P 93/22/EBE,2000/12/EB_and_Ԁ2002/83/EBogeinnig Q Ysemumgetur1.mgr.2.gr.Yessaritilskipun. hR 2. J _AWildarrki_ԀskuluekkistandagegnYvaWstofn |S anirtilnefniaWilatilvrslueignumsnum,_vrslu T ,T aWila_,semhafastaWfestuWru_aWildarrki_Ԁogtil !U hlUWilegtumboWsamrmiviWtilskipun93/22/EBE !V eWatilskipun2000/12/EBeWaeruviWurkennd_fjr d"<W vrslufyrirtki_Ԁskilningi_tilskipunar_Ԁ85/611/EBE. #X kvWiWsemumgeturYessarimlsgreinskalekki ($ Y komavegfyriraW_heimaaWildarrkiW_Ԁgeritilnefn $ Z ingu_vrsluaWila_ԀeWa_fjrvrslufyrirtkis_Ԁ_lgboWna_. %`![ 3. J Srhvert_aWildarrki_ԀskalgeraYrrWstafanirsem &t"\ nauWsynlegarerutilaWYaWgetibannaWsamkvmt L'$#] _landslgum_,samrmiviW14.gr.,aWeignumum '#^ sj;n_vrsluaWila_ԀeWa_fjrvrslufyrirtkis_ԀyfirrWa ($_ svWiYesssrWstafaWaWvildef_heimaWildarrki_ ( stofnunarinnarferframslkt.    20.gr.   Starfsemiyfirlandamri   1.  MeWfyrirvarauminnlenda_flagsmla_-ogvinnu  lggjfumskipulag_lfeyriskerfa_,_Y.m.t._Ԁ_skylduaWild_  ogniWurstWuralmennrakjarasamninga,skulu_aW t L ildarrki_ԀheimilafyrirtkjumyfirrWasvWumsn $  umaWgreiWatilstofnanaum_starfstengdan_Ԁlfeyri   semveitthefurveriWleyfifyrirWrum_aWildarrkj  \  um_.Xauskulueinnigheimilastofnunumum_starfs 4   tengdan_Ԁlfeyri,semveitthefurveriWleyfifyrir    yfirrWasvWumYeirra,aWsamYykkjagreiWslurfr  l  fyrirtkjumyfirrWasvWumannarra_aWildarrkja_. D  2.  Umstofnun,sem;skareftirYvaWsamYykkja X0  greiWslurfr_aWildarfyrirtki_ԀyfirrWasvWiannars   _aWildarrkis_,gildiraW_lgbr_Ԁyfirvld_heimaaWildar   rki_ԀhennarhafiveitttilYessheimildWur,einsog h@  umgetur5.mgr.9.gr.Hnskaltilkynna_lgbrum_   yfirvldum_heimaaWildarrkisins_,Yarsemhenni  hefurveriWveittleyfi,aWhnhyggistsamYykkja xP greiWslurfr_aWildarfyrirtki_ԀyfirrWasvWiannars ( _aWildarrkis_.  3.  _AWildarrki_ԀskulukrefjastYessaWstofnaniryfir  rWasvWiYeirra,sem_forma_ԀaWfgreiWslurfr t fyrirtkiyfirrWasvWiannars_aWildarrkis_,leggi L$ frameftirfarandiupplUsingarYegarYaugefattil  kynninguskv.2.mgr.:  a)0  _gistiaWildarrkiW_ԀeWa_gistiaWildarrkin_, b)0  heiti_aWildarfyrirtkisins_, c)0  aWaleinkenni_lfeyriskerfisins_Ԁsemstarfrkjaskal  fyrir_aWildarfyrirtkiW_.p 4.  0YvtilvikiaW_lgbrt_Ԁyfirvald_heimaWildarrki_   frtilkynninguskv.2.mgr.,ogefYaWhefurekki \4! stWutilaWefastumaWstj;rnskipulageWafjrhags  " staWastofnunarinnareWaorWstrog_fagYekking_ԀeWa # reynslaYeirraaWilasemrekastofnuninasu_sam l D$ rUmanleg_Ԁrekstrinumsem_formaWur_Ԁer_gistiaWildar !% rkinu_,skalYaW,innanYriggjamnaWafrYvaWYaW !& frallarupplUsingar,semumgetur3.mgr.,senda |"T' YessarupplUsingartil_lgbrra_Ԁyfirvalda_gisti ,#( aWildarrkisins_Ԁogltastofnuninavita. #) 5.  _Lgbr_Ԁyfirvld_gistiaWildarrki_Ԁskulu,Wuren $ * stofnuninhefurrekstur_lfeyriskerfis_Ԁfyrir_aWildar %x!+ fyrirtki_ԀWru_aWildarrki_,ogeigisWarentveimur P&(", mnuWumeftiraWYaufupplUsingarnarsemum '"- getur3.mgr.,tilkynna_lgbrum_Ԁyfirvldum '#. _heimaWaWildarrkinu_,efviW,umYrkrfur_f `(8$/ lagsmla_-ogvinnulggjfsemeigaviWum_starfs (/ tengdan_Ԁlfeyriogsegirtilumhverniglfeyriskerfi, 0 semfyrirtki_gistiaWildarrki_ԀgreiWirtil,skulistarf `1 rktogaWrarreglursembeitaskalsamrmiviW7. 82 mgr.18.gr.og7.mgr.Yessarargreinar._Lgbr_ 3 yfirvld_heimaaWildarrkinu_Ԁskulultastofnuninni p4 tYessarupplUsingar. H 5 6. J Xegarstofnunbersttilkynning,semumgetur5. \ 46 mgr.,eWaefengintilkynninghefurboristfr_lgbr  7 um_Ԁyfirvldum_heimaaWildarrki_ԀYegars_frestur_  8 rennurt,semkveWiWerum5.mgr.,erstofnun l D9 inniheimiltaWhefjarekstur_lfeyriskerfisins_Ԁsem  : fyrirtki_gistiaWildarrkinu_ԀgreiWirtil,samrmi  ; viWkrfur_flagsmla_-ogvinnulggjafar_gisti | T < aWildarrkisins_ԀsemeigaviWum_starfstengdan_Ԁlfeyri , = ogallarreglursembeitaskalsamrmiviW7.mgr.  > 18.gr.og7.mgr.Yessarargreinar. d ? 7. J Umstofnun,semfyrirtkiWru_aWildarrki_ x @ greiWirtil,skulueinniggilda,aWYvervarWarsam P( A brilegasj;Wflagaallar_upplUsingakrfur_Ԁsemsettar  B eruaf_lgbrum_Ԁyfirvldum_gistiaWildarrkinu_Ԁum C stofnanirYv_aWildarrki_,samrmiviW11.gr. `8D 8. J _Lgbr_Ԁyfirvld_gistiaWildarrkinu_Ԁskulutil tLE kynna_lgbrum_Ԁyfirvldum_heimaaWildarrkinu_ $F umallarverulegarbreytingarkrfum_flagsmla_- G ogvinnulggjf_heimaaWildarrkisins_ԀsemeigaviW \H um_starfstengd_ԀlfeyriskerfisemkunnaaWhafahrif 4 I eiginleika_lfeyriskerfisins_ԀaWYvmarkisemYaW J snertirrekstur_lfeyriskerfisins_Ԁsemfyrirtki_gisti lK aWildarrkinu_ԀgreiWirtilogbreytingarllumreglum DL semverWuraWbeitasamrmiviW7.mgr.18.gr.og M 7.mgr.Yessarargreinar. |N 9. J StofnuninskalstastWugueftirliti_lgbrra_ O yfirvalda_gistiaWildarrkinu_ԀYarsemfylgstermeW h@P YvaWstarfseminfariframsamrmiviWkrfur Q vinnu-ogflagsmlalggjf_gistiaWildarrkisins_Ԁsem R eigaviWum_starfstengd_Ԁlfeyriskerfi,semumgetur xPS 5.mgr.,og_upplUsingakrfur_Ԁsemumgetur7. (T mgr.EfYettaeftirlitleiWirlj;sbrotreglumber U _lgbrum_Ԁyfirvldum_gistiaWildarrkinu_ԀaWtilkynna  `V _lgbrum_Ԁyfirvldum_heimaaWildarrkinu_ԀumYaW 8!W tafarlaust._Lgbr_Ԁyfirvld_heimaaWildarrkinu_ !X skulu,meWsamhfinguviW_lgbr_Ԁyfirvld_gisti "pY aWildarrkinu_,geraYrrWstafanirsemnauWsynlegar H# Z erutilaWtryggjaaWstofnuninltiafhinuuppgtv #[ aWabroti_flagsmla_-ogvinnulggjf. $ \ 10. J EfstofnuninheldurframaWbrj;taviWeigandi %!] kvWi_flagsmla_-ogvinnulggjf_gistiaWildarrk l&D"^ isins_,semeigaviWumsviW_starfstengdra_Ԁ_lfeyris '"_ kerfa_,YrttfyrirrWstafanirsem_lgbr_Ԁyfirvld '#` _heimaaWildarrkinu_ԀhafagerteWavegnaYessaWviW |(T$a eigandirWstafanireruekkigerWar_heimaaWildar ( rkinu_,er_lgbrum_Ԁyfirvldum_gistiaWildarrkinu_  heimilt,eftiraWhafatilkynnt_lgbrum_Ԁyfirvldum ` _heimaWildarrkinu_ԀumYaW,aWgeraviWeigandirW 8 stafanirtilaWkomavegfyrireWarefsafyrirfrekari  brot,_Y.m.t._ԀaWkomavegfyrirreksturstofnunar p innar_gistiaWildarrkinu_Ԁfyrir_aWildarfyrirtkiW_ԀaW H  YvmarkisemUtrustunauWsynbertil.    21.gr.    Samvinnamilli_aWildarrkjanna_Ԁog    framkvmdastj;rnarinnar     21.  _AWildarrkin_ԀskulutryggjameWviWeigandihtti    aWbeitingYessarar_tilskipunar_ԀssamrmdmeW  l  reglulegumskiptumupplUsingumogreynsluYv D  skyniaWYr;abestu_starfsvenjur_ԀYessusviWiog   nnarasamstarfogskuluYannhttkomaveg |  fyrirrskunsamkeppniogskapaaWstWursem T,  nauWsynlegarerufyrir_snurWulausa_Ԁ_flagsaWild_Ԁyfir   landamri.   2.  _Framkvmdastj;rnin_Ԁog_lgbr_Ԁyfirvld_aW  ildarrkjunum_ԀskuluhafannasamvinnuYvskyni xP aWauWveldaeftirlitmeWrekstristofnanaum_starfs ( tengdan_Ԁlfeyri.  3.  Hvert_aWildarrki_ԀskalskUra_framkvmdastj;rn  inni_ԀfrllummeirihttarvandkvWumsemupp t kunnaaWkomaviWframkvmdYessarar_tilskipunar_. L$ _Framkvmdastj;rnin_Ԁog_lgbr_ԀyfirvldYeirra_aW `8 ildarrkja_ԀsemhluteigaaWmliskuluskoWaslk  vandkvWisvoflj;ttsemunntertilYessaWfinna  viWeigandilausn. pH 4.  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J _AWildarrkin_ԀskulusamYykkjanauWsynleglgog P(- _stj;rnsUslufyrirmli_ԀtilaWfaraaWtilskipunYessari . fyrir23.september2005.XauskulutilkynnaYaW / _framkvmdastj;rninni_ԀYegarstaW. `80 Xegar_aWildarrkin_ԀsamYykkjaYessarrWstafanirskal t L1 veraYeimtilvsunYessatilskipuneWaYeimfylgja $ 2 slktilvsunYegarYrverWabirtaropinberlega._AW  3 ildarrkin_Ԁskulusetjannarireglurumslkatilvsun.  \4 2. J _AWildarrkin_Ԁskulusenda_framkvmdastj;rninni_  p5 helstukvWir_landslgum_ԀsemYausamYykkjaum H 6 mlefnisemtilskipunYessinrtil.  7 3. J _AWildarrkjunum_ԀerheimiltaWfrestatil23.   8 september2010beitingu1.og2.mgr.17.gr.gagn  9 vartstofnunumyfirrWasvWiYeirrasemekkin lD : _lgmarksmrkum_ԀumeigiWfsemkrafisterskv.1.  ; og2.mgr.17.gr.Yeimdegisemtiltekinner1.  < mgr.Yessarargreinar.Hinsvegarerstofnunum,sem |T= skjaYessaWstarfrkjalfeyriskerfiyfirlandamri ,> skilningi20.gr.,ekkiheimiltaWgeraYaWfyrren ? YruppfyllareglurYessarar_tilskipunar_. d@ 4. J _AWildarrkjum_ԀerheimiltaWfrestatil23.septem xA ber2010aWbeitafliW1.mgr.18.gr.gagnvartstofn P(B unumyfirrWasvWiYeirra.Hinsvegarerstofnun C um,semskjaYessaWstarfrkjalfeyriskerfiyfir D landamriskilningi20.gr.,ekkiheimiltaWgera `8E YaWfyrrenYrhltareglumYessarar_tilskipunar_. F   23.gr. $G  _Gildistaka_  8H ITilskipunYessiWlastgildiYeimdegisemhnbirt L$I ist_Stj;rnartWindum_Ԁ_Evr;pusambandsins_. J   24.gr. K  ViWtakendur  $L OKTilskipunYessarierbeinttil_aWildarrkjanna_. 8 M Gjrt_Lxemborg_Ԁ3.jn2003. L!$N *DEddd Xdd Xdd Xuu,8 ,  +  ,"`"8O`"8 /,#|K#` |Fyrirhnd `"8P _Evr;puYingsins_, '#Q" 'FyrirhndrWsins, 5+`"8R" / /5P._COX_ '#S" 'N._CHRISTODOULAKIS_ 5+#T" / 5forseti. '$ U" 'forseti.($ V"  (#| `M#| %!V 5???`M5#|O# d  '"V @ #dggAthugasemdirviW_lagafrumvarp_ԀYetta.#ggdPԈ (  1.  Almennt.     MeWfrumvarpiYessuerkveWiWum_innleiWingu_Ԁtilskipun_Evr;puYingsins_ԀogrWsins  2003/41/EB,fr3.jn2003,umstarfsemiogeftirlitmeW_lgaWilum_Ԁsemsjum_starfstengd_ a eftirlaun(e._Directive_Ԁ2003/41/ECofthe_European_Ԁ_Parliament_Ԁ_and_Ԁofthe_Council_Ԁof3_June_ T, _on_Ԁthe_activities_Ԁ_and_Ԁ_supervision_Ԁof_institutions_Ԁfor_occupational_Ԁ_retirement_Ԁ_provision_).Til  einfldunarog_afmrkunar_Ԁeru_umrddir_Ԁ_lgaWilar_Ԁfrumvarpinunefndir_starfstengdir_Ԁ_eftir  launasj;Wir_.Umrddtilskipun(hreftirnefnd?tilskipunin )erliWurYeirriviWleitni_Evr   ;pusambandsins_ԀaWYr;ahinninnrimarkaWEvr;pska_efnahagssvWinu_ԀYannvegaW  X _fjrmlastofnunum_ԀsgertkleiftaWstarfaWrum_aWildarrkjum_ԀogtryggjavWtkavernd K #  fyrirneytendur_fjrmlaYj;nustu_.MeW_tilskipuninni_Ԁer_lgaWilum_ԀgertfrtaWbj;Waskil    greindaYj;nustuyfirlandamriinnanhinsEvr;pska_efnahagssvWis_ԀogskapaWarerufor    sendurfyrirflugriinnrimarkaWifyrir_starfstengdan_Ԁ_eftirlaunasparnaW_.     MeW_tilskipuninni_ԀergengiWtfrYvaWforrWieinstakrarkjahvaWvarWarfyrirkomulag wO  _lfeyrismla_Ԁsekkiskert.HnhefurYvekkihrifhiWsvokallaWaYriggja_stoWa_Ԁkerfi B  _lfeyrismla_Ԁognrekkitil_skyldubundins_Ԁ_framlags_Ԁtillfeyrissj;Wasemog_skylduaWildar_ԀaW    lfeyrissj;WumsemkveWiWerumfyrstu_stoWinni_Ԁenslenska_lfeyrissj;WakerfiW_ԀhefurveriW   skilgreintYarundireinsograkiWernnaralmennumathugasemdum. {   2.0  Samspil_tilskipunarinnar_Ԁogslenska_lfeyrissj;Wakerfisins_. 9   Tilskipuninnrtil_lgaWila_Ԁsemsjum_starfstengd_Ԁeftirlaunskilningihennar,_Y.e._Ԁ_lg  aWila_ԀsemtakaviWiWgjldumtilmyndunarog_tgreiWslu_Ԁ_eftirlaunarttinda_,starfa_sj;W  mynduWum_ԀgrunniogeruaWskildirfrYeimfyrirtkjumsemgreiWaiWgjldtilYeirra.Fr r Yessualmenna_gildissviWi_ԀeruhinsvegarmikilvgarundantekningarsemkveWiWerum e= _tilskipuninni_.SmikilvgastaeraWlfeyrissj;WirsemfallaundirreglugerW(_EBE_)nr.1408/ 0 71ogreglugerW(_EBE_)nr.574/72(semvsaWertil1.gr.frumvarpsins)eruundanYegnir_til  skipuninni_.01._mlsl_.3.gr._tilskipunarinnar_ԀersrstaklegafjallaWumsj;Wisemfallaundir  reglugerW(_EBE_)nr.1408/71ogerkvWiWsvohlj;Wandi: i   ?Stofnanirum_starfstengdan_Ԁlfeyri,semeinnigstarfrkjaskyldubundin_atvinnutengd_ \4 lfeyriskerfisemlitiWersem_almannatryggingakerfi_ԀsemfallaundirreglugerWir(_EBE_)nr. ' 1408/71og(_EBE_)nr.574/72,skulufallaundirYessatilskipunaWYvervarWarYannhluta  Yeirrasemervegna_starfstengdra_Ԁ_lfeyrisgreiWslna_Ԁsemekkieru_skyldubundnar_.     MeWvsantil5.gr.reglugerWar(_EBE_)nr.1408/71fallaYrdeildirsj;WasemtakaviW `  lgbundnumiWgjldumtilflunarlfeyrissj;Waekkiundir_tilskipunina_.YaWYvviWum S+! skyldubundinframlgtilslenskulfeyrissj;Wanna.TakiviWkomandilfeyrissj;Wirhinsvegar " jafnframtviWiWgjldumsemekkieruskyldubundinskuluYauvistuWsrstkumdeildumog # eignumsemstandaeigaundirYeimrttindumoghaldiWalgerlegaaWskildumfreignumsem  $ tilheyra_skyldubundnu_Ԁdeildunum.KunnaYslkframlgaWfallaundirkvWi_tilskipunar !W% innar_,aWYvtilskilduaWYausu_starfstengd_Ԁog_valkvW_. J""&   MeWvsantillaganr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemilfeyris #' sj;Wa,hefurveriWlitiWsvoaWundirskyldubundinframlgtillfeyrissj;Wafalli_lgbundiW_ #( 12%framlag,auk_skyldubundinna_Ԁ_framlaga_Ԁgrundvellikjarasamningaog/eWa_srlaga_. $ ) SkyldubundinframlgfallaYvllumtilvikumutan_gildissviWs_Ԁ_tilskipunarinnar_. v%N!*   _Einstaklingsbundinn_Ԁ_viWb;tarlfeyrissparnaWur_,skv.II.kaflalaganr.129/1997,fellurekki A&"+ undir_tilskipunina_ԀYarsemhannerbyggWurkvrWuneinstaklingsenerekki_starfstengdur_  '", skilningi_tilskipunarinnar_._Starfstengdur_Ԁ_eftirlaunasj;Wur_ԀhefurYvekkiheimildtilaWtaka '#- m;ti_iWgjaldagreiWslum_Ԁvegna_einstaklingsbundins_Ԁ_viWb;tarlfeyrissparnaWar_,skilningi ( laganr.129/1997,nemaaWhannhafihlotiWsrstaktstarfsleyfifjrmlarWherratilYess  samrmiviWII.kaflalaganr.129/1997.EfviWkomandi_lgaWili_ԀhefurbWistarfsleyfitilaW  takam;tieinstaklingsbundnum_viWb;tarlfeyrissparnaWi_Ԁogstarfsleyfisem_starfstengdur_Ԁ_eftir a launasj;Wur_ԀberaWhaldaYeimdeildum_lgaWilans_ԀfjrhagslegaaWskildum. T,   MeWfrumvarpiYessuerviW_innleiWingu_Ԁ_tilskipunarinnar_,tfruppbygginguslenska_lf  eyrissj;Warkerfisins_ԀogreglugerWar(_EBE_)1408/71,YvlitiWsvoaW_starfstengdir_Ԁ_eftirlauna  sj;Wir_Ԁskilningi_tilskipunarinnar_ԀsusjlfstWareiningartilhliWarviWhinavenjubundnu   slenskulfeyrissj;Wiog_lagarammi_ԀYeirraafmarkaWurtfrYv._FjrmlaeftirlitiW_Ԁhefureftir  X litmeW_starfstengdum_Ԁ_eftirlaunasj;Wum_Ԁogmeginreglurlaganr.129/1997eigaviWumslka K #  sj;Wi,einsognnarerkveWiWumfrumvarpiYessu,sbr.nnariathugasemdirviWeinstakar    greinar.      3.0  _Skattlagning_Ԁ_starfstengdra_Ԁ_eftirlaunasj;Wa_. wO    ViW_skattlagningu_Ԁ_lfeyrisiWgjalda_,eignalfeyrissj;Waog_lfeyrisgreiWslna_Ԁhrlandier B  byggtsvokallaWri_EET_ԄskattlagningaraWferW(_Y.e._Ԁ?_exempt_,_exempt_,_tax_ ).0hennifelsteftir    farandi:   ! (! 3(5h80(76"i(m"  i(mR|25h  a  .3  Ԉ0    _LfeyrisiWgjld_ԀeruundanYegin_skattlagningu_.i(mR||݌{  Ќ  "i(m"  i(m}25h  b  .3  Ԉ0    Tekjurlfeyrissj;WaeruundanYegnar_fjrmagnstekjuskatti_.i(m}}݌nF Ќ  "i(m"  i(m~25h  c  .3  Ԉ0    GreiWslurrlfeyrissj;Wumeru_skattlagWar_ԀeinsoghverjaraWrarlaunatekjur.i(m~݌9 Ќ  3.1IWgjld.    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A&"+   Um_skattlagningu_Ԁ_lfeyrissparnaWar_ԀgildaYrregluraWlfeyrisrttindisemmyndast  '", grundvellilaganr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa, '#- eru_skattlgW_ԀeinsoghverjaraWrarlaunatekjurviW_tgreiWslu_,endahafi_iWgjldin_ԀveriWfr ( drttarbrfrskatti.XettajafntviWum_lfeyrisgreiWslur_Ԁvegna_skyldutryggingar_Ԁog_viW  b;tartryggingarverndar_ԀoggreiWslurrYeim_sreignarsj;Wum_Ԁsemundir_lfeyrislgin_Ԁheyra.  3.3_Skattaleg_ԀstaWa_starfstengdra_Ԁ_eftirlaunasj;Wa_Ԁskilningi_tilskipunarinnar_. T,   EkkigildaneinarsrreglurvarWandi_skattlagningu_ԀlfeyriaWilasembsettireruerlendis,  enhafagreittslenskanlfeyrissj;WsemhefurhlotiWviWurkenningusemslkur.UmeraW  rWaalmennaskattskylduskv.1._tlul_.A-liWar7.gr.laganr.90/2003,sbr.og5._tlul_.28.   gr.smulaga._Tvskttunarsamningar_Ԁmilli0slandsogviWkomandirkisgtuY;vikiWYessari  X _skattlagningu_ԀlfeyrisgreiWslumtilhliWar,ensamkvmtYeimeru_lfeyrisgreiWslur_Ԁallajafna K #  _skattlagWar_Ԁ_bseturki_Ԁm;ttakanda.SamhliWafrumvarpiYessuerlagtframfrumvarptillaga    umbreytingulgumumtekjuskattsemtekuraflltvmlium_skattalega_ԀmeWferWgreiWslna    r_starfstengdum_Ԁ_eftirlaunasj;Wum_Ԁskilningi_tilskipunarinnar_.SamkvmtYvfrumvarpi   verWur_skattalegu_ԀtillitifariWmeWgreiWslurrslkumsj;WumsamahttoggreiWslulfeyris wO  ralmennumlfeyrissj;Wum.XessberaWgetaaW_skattlagning_ԀgreiWslnarlfeyrissj;Wumer B  mismunandi_landsrtti_ԀYeirrarkjasemslenskstj;rnvldhafagert_tvskttunarsamning_ԀviW    enmrgumtilvikumeruslkargreiWslurekki_skattlagWar_ԀviW_tgreiWslu_Ԁogekkiveittur   frdrtturYegariWgjlderugreidd. {  @ AthugasemdirviWeinstakargreinarfrumvarpsins. 9   Um1.gr.  :  MeWgreininniergildissviWfrumvarpsinsafmarkaWogerkvWiWsamrmiviW2.!3.gr.  _tilskipunarinnar_.02.gr._tilskipunarinnar_Ԁer_gildissviWiW_ԀskilgreintYannigaWYaWniekkiyfir r skyldubundinframlggrundvellilagaeWakjarasamninga.UmYannhlutagildaYvlgnr. e= 129/1997,sbr.nnariumfjllunalmennumathugasemdum. 0   MarkmiWfrumvarpsinsersemWursegiraWinnleiWatilskipun_Evr;puYingsins_ԀogrWsins  2003/41/EBogsetjanauWsynlegan_lagaramma_Ԁfyrir_starfstengda_Ԁ_eftirlaunasj;Wi_ԀtilaWstarfa  eftir.EinsogkemurframgreininniermeWfrumvarpinueinvrWunguveriWaWkveWaum i _starfstengda_Ԁ_eftirlaunasj;Wi_Ԁskilningi_tilskipunarinnar_Ԁenekki_starfstengda_Ԁlfeyrissj;Wisem \4 fjallaWerumlgumnr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemilf ' eyrissj;Wa.    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'#-   0Yeimkflumlaganr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemilf ( eyrissj;Wa,semvsaWertil2.mgr.,erkveWiWumeftirfarandigrundvallaratriWi:Almenn  skilyrWi_lfeyrissj;Wsrekstrar_,starfsleyfilfeyrissj;Wa,reksturoginnraeftirlit,_fjrfestingar  stefnu_Ԁlfeyrissj;Wa,rsreikningaogendurskoWun,eftirlitog_umsj;naraWila_,slitogsamruna. a ErmeWgreininnilagttilaW_starfstengdir_Ԁ_eftirlaunasj;Wir_,skilningi_tilskipunarinnar_,verWi T, bundnirafYeim_efniskvWum_ԀYeirrakaflalaganr.129/1997semvsaWertilgreininni,  nemakveWiWsumannaWfrumvarpinu.Xarsem5.gr.frumvarpsinsfjallarum_fjrfest  ingarstefnu_Ԁ_starfstengdra_Ԁ_eftirlaunasj;Wa_ԀertekiWfram2.mgr.aWkvWi36.gr.laganr.   129/1997gildiekkiumstarfsemi_starfstengdra_Ԁ_eftirlaunasj;Wa_,enYaWkvWikveWurum  X _fjrfestingarstefnu_Ԁlfeyrissj;Wa,sbr.nnariumfjllunum5.gr. K #    Um5.gr.    Ȭ  MeWgreininnierkveWiWum_fjrfestingarreglur_Ԁ_starfstengdra_Ԁ_eftirlaunasj;Wa_Ԁoger   greinin_innleiWing_Ԁ18.gr._tilskipunarinnar_._Fjrfestingarreglur_ԀYrsemkomafram18.gr. wO  _tilskipunarinnar_ԀerutalsvertrUmrienYrsemgildaumalmennalfeyrissj;Wiogkomafram B  36.gr.laganr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa.    HinsvegarberaWgetaYesstilhliWsj;naraW_lgaWilar_Ԁsemtakam;tiogvaxta_einstaklings   bundinn_Ԁ_viWb;tarlfeyrissparnaW_,skv.II.kaflalaganr.129/1997,eruekkibundnirafYeim {  _fjrfestingarreglum_Ԁsemkomafram36.gr.smulaga. nF   0inngangi_tilskipunarinnar_Ԁkemurframumfjllunum_fjrfestingarreglur_ԀaWvegnaYess 9 aW_starfstengdir_Ԁ_eftirlaunasj;Wir_Ԁsu_langtmafjrfestar_ԀmeWlitla_lausafjrhttu_ԀerYeimfrt  aWfjrfestabundnumeignum,_s.s._Ԁhlutabrfumogeinnig_httufjrmagnsmrkuWum_Ԁinnan  _varfrnismarka_.XeirgetieinnignUttsrkostialYj;Wlegrarfjlbreytni.AfYeimskumsu r ekkirktilaWtakmarkafjrfestinguslkraaWilahlutabrfum,_httufjrmagnsmrkuWum_ e= og_gjaldmiWlum_,aWWruleytientfralmennrivarfrni(_sk_.?_prudent_Ԁ_manner_Ԁ_principle_ ). 0 ErgreininsamrmiviWYausj;narmiW_tilskipunarinnar_.    Um6.gr. i   0greininnierkveWiWumaW_starfstengdum_Ԁ_eftirlaunasj;Wi_ԀerheimiltaWtakam;ti_iW \4 gjaldagreiWslum_ԀvegnastarfsmannssemstarfarWrurki.kvWi20.gr._tilskipunarinnar_ ' kveWurnnarumYegarumslkargreiWslureraWrWafr_aWildarrki_ԀEvr;pska_efnahags  svWisins_.0YeimtilvikumYegarumeraWrWagreiWslurfr_aWildarrki_ԀEvr;pska_efnahags  svWisins_ԀskalviWkomandi_eftirlaunasj;Wur_Ԁtilkynna_Fjrmlaeftirlitinu_ԀfrhvaWa_aWildarrki_ `  Evr;pska_efnahagssvWisins_Ԁ_iWgjaldagreiWslan_Ԁkemur,nafn_greiWanda_Ԁoghelstueinkenni S+! viWkomandisamnings.MeWgreininniereinnigkveWiWumhlutverk_Fjrmlaeftirlitsins_Ԁ " Yessusambandi,samrmiviW20.gr._tilskipunarinnar_,_Y.e._ԀaWlta_eftirlitsaWila_ԀWru_aW # ildarrki_ԀEvr;pska_efnahagssvWisins_ԀtumrddarupplUsingarogtilkynna_eftirlauna  $ sj;Wnum_ԀYarum. !W%   Um7.gr. #'   055.gr.laganr.129/1997,umskyldutryggingulfeyrisrttindaogstarfsemilfeyrissj;Wa, #( erkveWiWum_refsiviWurlg_ԀviWbrotumgegnYeimlgum.MeWhliWsj;nafuppbygginguog $ ) tilvsunumfrumvarpinuYykireWlimlssamkvmteWlilegtaWsamskonar_refsiviWurlg_ v%N!* gildivarWandibrotgegnkvWumfrumvarpsins,verWiYaWaWlgum. A&"+    '",   &   Um8.gr. (   Greininfelursralmenna_reglugerWarheimild_'(!ԀogYarfnastekkiskUringa.  Ѐ  Um9.gr. a    GreininkveWurumaWverWifrumvarpiWaWlgumfeliYaulgsr_innleiWingu_Ԁtil T, skipun_Evr;puYingsins_ԀogrWsins2003/41/EB,umstarfsemiogeftirlitmeWstofnunumsem  sjum_starfstengdan_Ԁlfeyri,einsoghnvartekinuppsamninginnumEvr;pska_efnahags  svWiW_ԀmeWkvrWunsameiginlegu_EES_-nefndarinnarnr.88/2006sembirtvar19.okt;ber   2006_EES_-viWbtiviW_Stj;rnartWindi_Ԁ_Evr;pusambandsins_Ԁnr.52.Tilskipuninerbirtsem  X _fylgiskjal_. K #    Um10.gr.      GreininYarfnastekkiskUringa.    _Fylgiskjal_.   E { AU?) dE? A^{ E   {  FjrmlarWuneyti, nF _fjrlagaskrifstofa_: 9    Umsgnumfrumvarptillagaum_starfstengda_Ԁ_eftirlaunasj;Wi_.     FrumvarpYettamiWaraWYvaWinnleiWatilskipun_Evr;puYingsins_ԀogrWsins,2003/41/EB, r umstarfsemiogeftirlitmeW_starfstengdum_Ԁ_eftirlaunasj;Wum_.Tilskipunintekurekkitil e= _skyldubundins_Ԁ_framlags_ԀogaWildaraWlfeyrissj;WumsemtWkastalmennthrlandi.Til 0 skipunintekureinungistil_eftirlaunasj;Wa_Ԁsemeru_starfstengdir_Ԁog_valkvWir_ԀogYvekki  heldurviWum_sreignarsj;Wi_ԀsemmyndaWirerumeW_viWb;tarlfeyrissparnaWi_ԀeinstaklingaYar  semYeireruekki_starfstengdir_.kvWifrumvarpsinseigaYannigviWum_eftirlaunasj;Wi_Ԁsem i komiWvrif;tfrjlsumsamningummillistarfsmannaogvinnuveitendaYeirraumtiltekin \4 strf.EkkierstWatilaWtlaaW_lgfesting_Ԁfrumvarpsinshafihriftgjldrkissj;Ws. '