WPCĜ :/g&C&Cn"hcU53F&m~N}]ϥAeܿ!cHi\Q3KDPXLܽDßML86=.oW%{ QɄo' ({2̬ _ΐ)ㅥJӤ"@CYxCujF[6xl:I=mJ|쉁SR$C*sШ3|Y2/ڐyix`p>mp,$p?5 Ѷ!Գ#d+}9E-DhV<ױn1Qܢ,Nr1)\{Qta*&auٔ 0G6=, 0׸eL#F?!K҆%`AƟbѥT"#ǔ^&e=1!UBNJ % 0 Y# ^^| m~w4^  D- 0Us 0|"_#%$$% 09w& A& 0[' 0;( 0) 0) 0* 0+ 0n, 0C<- 0- 0P. 0/ 0/ 00 0v1 082 02 0@3 03 04 05 0R6 07 07 08 0T9 0< : 1G: 72:(; 1(;n; 72A7OAEBgB 0<GMnH M R 1WjZXi]j-chhhhhhhhhhhhhhhh 0YMn B n AMn 0NoooN^o^o^o^o^o 1`o`o 0voo 0vgt D5x 0vy 0K} 0}} 0uUU 0wʂ AA 0 0}} 1uBBBBBBBBBBBBBBBBBBBB 72 0 1u 0 U:ǎǎǎǎM B- 022 0 D DEFFFFFFF 0 9&d9 Z6Times New Roman RegularX(1$ IS , .\R6&A4\X_XXXTRW<6&A4W<6&A4 6&A4 6&A4T ? 9XX_-?vbX-#ggdd  80dd8ISUS.,     \\loki.althingi.is\Austurstr 8-10 3h lp41yy0\\Mimir\forrit\WP2000\template\SKJRIT~1.WPT\\Mimir\forrit\WP2000\template\SkjritunY2k.wptU!*=ό|)rirs?gyk= 3|xLevel 1Level 2Level 3Level 4Level 5)!dxdx  a'ISUS.,,,..XghXXX? XXgh-?vbX-#ggdd  ISIS,.   _? 2d *4 # *4V#d2D *+ (_2623  .. "h?nnunargreinum$t?lvunarfr%Winga"lUsingarh?nnuWa(iWnaWarrWuneytinuupptalningunastarfsheitinu"kerfisfr%WingurCtskriftt?lvut%kna&RafiWnaWarsk;lanst?lvukerfum&t?lvunarfr%Wiskor&t?lvunarfr%Wingar,t?lvunarfr%Wingarnir$skyldunmskeiWum$skyldueiningunum,st%rWfr%WinmskeiWum(st%rWfr%Wigreiningbestunarfr%Wi&t?lvunarfr%Winnar$t?lvunarfr%Winni&skyldueiningarnar2t?lvunarfr%WinmskeiWumt?lvusviWinu"grunnskilningur(t?lvunarfr%Wideildkj?rsviWa&notendahugbCnaWar$kerfishugbCnaWar&viWskiptafr%Wivalt%knigreinum"kerfisfr%Wingarkj?rsviWiforritun"st%rWfr%Wigrunn$umfj?llunarefniW(st%rWfr%WinmskeiW6t?lvunarfr%Wideildarinnart?lvuv%WingarSkUrr hugbCnaWargerW loftskeytamennkerfisfr%Wing"Ctskriftarnemar"CtskriftarnemumstarfsheitiW&t?lvunarfr%WingurhugbCnargerW kerfisfr%WinganetkerfumCtskrifaW&RafiWnaWarsk;linnumsagnaraWili"lgmarksmenntun$starfsheital?ginl?ggilt"rafverkfr%Wingarafverktaka$lUsingarh?nnuWurIX IAS IFRS ESB blsog EES viWnrEB IASB GAAP CESR*D+J (_25   ," <DL,23  ..  2( 4 <DL2  ӂLevel 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5Level 1Level 2Level 3Level 4Level 5, *HNK2   cf&OLE 2.0 Box <=8C HKKKK*A+J (_24   ) <DL)23  ..  2( 4 <DL2  *>+J (_23  ` &<<DL&23  ..  2( 4 <DL2  *;+J (_22   #DL#23  ..  2( 4 <DL2  *8+J (_21    DL 23  ..  2( 4 <DL2  *5+J (_20  h DDL23  ..  2( 4 <DL2  *2+J (_19   L23  ..  2( 4 <DL2  */+J (_18    L23  ..  2( 4 <DL2  * (_1723  Ԁ*DJ (_16   ," <DL,23  Ԁ  2( 4 <DL2  *AJ (_15   ) <DL)23  Ԁ  2( 4 <DL2  *>J (_14  ` &<<DL&23  Ԁ  2( 4 <DL2  *;J (_13   #DL#23  Ԁ  2( 4 <DL2  *8J (_12    DL 23  Ԁ  2( 4 <DL2  *5J (_11  h DDL23  Ԁ  2( 4 <DL2  *2J (_10   L23  Ԁ  2( 4 <DL2  (/J &_9    L23  Ԁ  2( 4 <DL2  ( &_823  (DJ &_7   ," <DL,23   2( 4 <DL2  (AJ &_6   ) <DL)23   2( 4 <DL2  (>J &_5  ` &<<DL&23   2( 4 <DL2  (;J &_4   #DL#23   2( 4 <DL2  (8J &_3    DL 23   2( 4 <DL2  (5J &_2  h DDL23   2( 4 <DL2  (2J &_1   L23   2( 4 <DL2  &/J $_    L23   2( 4 <DL2  <:Default Para(5hCEKQW]cioAutoList1a.a.a.a.a.a.a.a.3a.(EhCEKQW]cioAutoList2a.a.a.a.a.a.a.a. d_5ISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ ? XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   m  5(  *  )  0  Stj;rnskipuleg_skilyrWi_Ԁ_gefin_Ԁtil_kynna_.6a. - e)ISUS.,,,..XghXXX? XXgh-?vbX-#ggdd  ISIS,.   _Ԁ ]_>RISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ @?@ XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   `=?Z_2t1L9?vb`  >R(  2  )0    StjtW.EBL243,11.9.2002,bls.1.0O_.svigi12  0  )3  0  0 C_5ISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ ? XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   m  5(  1  )  0  StjtW.ESBL62,11.3.2010,bls.35,ogEESviWbtirviWStjtW.ESBnr.12,11.3.2010,bls.34. _5ISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ ? XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   m  5(  2  )  0  StjtW.ESBL340,19.12.2008,bls.112. _5ISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ ? XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   m  5(  3  )  0  StjtW.ESBL343,8.12.2006,bls.96.<0CSY_ekqw}Numbers 2Numbers1)a)1)1)1)1)1)1) `_>RISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ @?@ XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   `=?Z_2t1L9?vb`  >R(  1  )0    StjtW.ESBL390,31.12.2004,bls.38. __>RISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ @?@ XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   `=?Z_2t1L9?vb`  >R(  3  )0    StjtW.ESBL343,8.12.2006,bls.96. `_>RISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ @?@ XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   `=?Z_2t1L9?vb`  >R(  4  )0    StjtW.ESBL340,22.12.2007,bls.66. _>RISUS.,,,..T@RW6&A4X3' Letter 6&A43'LetterTXghXXXT@RW6&A4W6&A4 6&A4 6&A4T@@ @?@ XXgh-?vbX-#ggdd  8dXXd8ISIS,. @ @   `=?Z_2t1L9?vb`  >R(  1  )0    StjtW.ESBL149,30.4.2004,p.1.LeiWrttmeW  StjtW.ESBL215,16.6.2004,bls.3.64Hyperlink     d cfA<< c(O$ ikmo %Eu{}1. a. 1.StafliWir undir t?luliW1.a.1.(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXgh-?vbX-#ggdd  8dXXd8ISIS,.      (N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXgh-?vbX-#ggdd  8dXXd8ISIS,.      UUUU)!dxdx(N3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXgh-?vbX-#ggdd  8dXXd8ISIS,.      ( $ Figure  1  (Z3$ !ISUS.,,,..TRW6&A4X3' Letter 6&A4\X_X3'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4\X_XT ? XXgh-?vbX-#ggdd  8dXXd8ISIS,.       d (M0J$2  0  .3  0 ` (O;$0  2#  a  .3  0` (#(# cf I&mage <=8C HKKKK(u$0  0` (#(#` `  2  a  .3  0` (#` (#(`$0  0` (#(#0 ` (#` (#0 (# (#"h2  0  .3  0(#(#3#37=CIQYag1.a.i.(1)(a)(i)1)a)qi)H"" Mo4fyrirs?gnfyrirs?gn  d  d gEu{}a. 1. a.T?luliWur undir stafliWa.1.a.1)a)V~,56footnote9sneWanmlsgr 9pt ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4T ? XXgh-?vbX-#ggdd  8dXXd8ISIS,.      m(  0  )ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXghXXX ? XXgh-?vbX-#ggdd  8dXXd8   4cp Z "Times Regular)Hairline d(`H2&$ !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4T ? XXgh-?vbX-#ggdd  8dXXd8ISIS,.          0  mԀ(#$  0  U?Thin Bottom!dxdxr*,>R6footnote8sneWanmlsgrein 1 8pt tv1dlka ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4T ? XXgh-?vbX-#ggdd  8dXXd8ISIS,.      `=?Z_2t1L9?vb`(  0  )0  ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXghXXX ? XXgh-?vbX-#ggdd  8dXXd8   !ISUS.,,,..TRW6&A4X3' Letter 6&A43'LetterTXghXXXTRW6&A4W6&A4 6&A4 6&A4T ? XXgh-?vbX-#ggdd  8dd8ISIS,.      _ _ikmo(%03q9 _Xskj_.216"_199._Ԁml.      Tillagatil_Yingslyktunar_#Ԩ#/   f XghXumstaWfestingukvrWunarsameiginleguEESnefndarinnarnr.10/2010  f umbreytinguIX.viWauka(_FjrmlaYj;nusta_)viWEESsamninginn.#XXghy# z R  g 1 (LgWfyrirAlYingi139.lggjafarYingi2010!2011.)     C  y   ?U:' b dE" ? C       AlYingilyktaraWheimilarkisstj;rninniaWstaWfestafyrir0slandshndkvrWun |  sameiginleguEESnefndarinnarnr.10/2010,fr29.janar2010,umbreytinguIX.viWauka oG  (_FjrmlaYj;nusta_)viWEESsamninginnfr2.ma1992,ogfellainnsamninginnkvrWun :  framkvmdastj;rnarinnar2008/961/EBumnotkuntgefendaverWbrfaYriWjulndumtil   teknuminnlendum_reikningsskilastWlum_ԀYriWjulandaogalYj;Wlegum_reikningsskilastWlum_  viWgerW_samstWureikningsskila_Ԁsinna. s @NN#dggAthugasemdirviW_Yingslyktunartillgu_ԀYessa.#ggd Ԉ 1   1.  Inngangur.     MeW_Yingslyktunartillgu_ԀYessarierleitaWheimildarAlYingistilstaWfestingarkvrWun  sameiginleguEESnefndarinnarnr.10/2010,fr29.janar2010,umbreytinguIX.viWauka j (_FjrmlaYj;nusta_)viWEESsamninginnfr2.ma1992,ogtilaWfellainnsamninginn ]5 kvrWunframkvmdastj;rnarinnar2008/961/EBumnotkuntgefendaverWbrfaYriWju ( lndumtilteknuminnlendum_reikningsskilastWlum_ԀYriWjulandaogalYj;Wlegum_reiknings  skilastWlum_ԀviWgerW_samstWureikningsskila_Ԁsinna.    0tillguYessariergerWgreinfyrirefnigerWarinnarsemhrumrWir,enhnfelurekki a srbreytingarYeimmeginreglumsemEESsamningnumfelast.kvrWunsameiginlegu T, EESnefndarinnarsemhrumrWirerprentuWsemfylgiskjalmeWtillguYessarisamtgerW   innisjlfri. !  2.  Um_stj;rnskipulegan_Ԁfyrirvara. X#    SamkvmtEESsamningnumskuldbindakvarWanirsameiginleguEESnefndarinnar K #$ aWildarrkinaWYj;WarttiumleiWogYrhafaveriWteknar,nemaeitthvertYeirrabeitiheimild !% skv.103.gr.EESsamningsinstilaWsetjafyrirvaraumaWkvrWungetiekkiorWiWbindandi !& straxvegna_stj;rnskipulegra_ԀskilyrWaheimafyrir.ViWkomandiaWildarrkihefurYsexmn "' aWafrestfrtkukvrWunarsameiginlegunefndinnitilaWafltta_fyrirvaranum_. w#O(   AWYver0slandvarWarhefur_stj;rnskipulegur_Ԁ_fyrirvari_ԀalmennteinungisveriWsetturYegar B$ ) _innleiWing_ԀkvrWunarkallarlagabreytingarhrlandi,enYvtilvikileiWiraf21.gr.  % * stj;rnarskrrinnaraWaflabersamYykkisAlYingisWurenkvrWunerstaWfest.Slktsam %!+ YykkigeturAlYingialltafveittsamhliWaviWeigandilagabreytingu,eneinnighefurtWkastaW &{", heimilastj;rnvldumaWskuldbindasigaWYj;WarttimeW_Yingslyktun_ԀWurenlandsrttinum n'F#- ermeWlgumbreytttilsamrmisviWviWkomandikvrWun. 9($. _   Wurnefnd21.gr.stj;rnarskrrinnartekurtilgerWarYj;Wrttarsamningaenhnauglj;s 1 legaeinnigviWumYautilvikYegarbreytingarerugerWarslkumsamningum.Samkvmt  kvWinuersamYykkiAlYingisskiliWefsamningurfelursrafsaleWakvaWirlandieWa  landhelgieWaefhannhorfirtilbreytingastj;rnarhgumrkisins.SWarnefndaatriWiWhefur a veriWtlkaWsvoaWsamYykkiAlYingissskiliWefgerWYj;Wrttarsamningskallarlaga ], breytingarhrlandi. (   UmrddkvrWunsameiginleguEESnefndarinnarfelursrbreytinguEESsamningn  umenYarsemhnkallarlagabreytingarhrlandivarhntekinmeWstj;rnskipulegum   fyrirvara.0samrmiviWYaWsemaWframansegirer;skaWeftirsamYykkiAlYingisfyrirYeirri  X breytinguEESsamningnumsemkvrWuninnifelst. T #   3.  kvrWunframkvmdastj;rnarinnar2008/961/EBumnotkuntgefendaverWbrfa    YriWjulndumtilteknuminnlendumreikningsskilastWlumYriWjulandaogalYj;W   legumreikningsskilastWlumviWgerWsamstWureikningsskilasinna. O     SamkvmtkvrWuninniskulureikningsskilareglurJapansogBandarkjannafr1.janar K  2009verametnaraWjfnuviWalYj;WlegareikningsskilastaWlasamrmiviWIASstaWal1,   framsetningreikningsskila.TilmlinheimilaflgumfrYriWjurkjumeinnigaWsemjars   reikningogrshlutareikningsamrmiviWreikningsskilareglurKna,Kanada,SuWurK;reu {  eWaIndlands,oggildirsheimildtilreikningsrsinssemhefst1.janar2012. wF   TilgangurinnmeWkvrWuninnieraWgeratilteknareikningsskilastaWlaYriWjurkjajafn B gildaalYj;WlegumreikningsskilastWum(IFRS)YartilinnleiWingalYj;Wlegureikningsskila   staWlannahefurfariWframviWkomandiYriWjurkjum.   4.  Lagabreytingaroghugsanleghrifhrlandi. n=    Frumvarptillagaumbreytingulgumnr.3/2006,umrsreikninga,ogUmsumWrum 9 lgumvarWandiendurskoWendurogskoWunarmenn,varupphaflegalagtfram136.lggjafar  Yingi2008!2009ognUltillegabreytt138.lggjafarYingi.HinsvegarnWisthvorugu  affyrrgreindumlggjafarYingumaWafgreiWafrumvarpiWrefnahags-ogskattanefnd.Fyrir i hugaWeraWleggjafrumvarpiWennnUframyfirstandandilggjafarYingi.0frumvarpinu e4 erfyrirhugaWaWleggjatilaWrsreikningaskr,semhefureftirlitmeWbeitingualYj;Wlegu 0 reikningsskilastaWlanna,skulihafaeftirlitmeWYvhvortreikningsskilareglurheimarkis  YriWjurkjasuhliWstWaralYj;WlegureikningsskilastWlunum.MeWYvm;tiverWurskpuW  nauWsynleglagastoWfyririnnleiWingukvrWunarframkvmdastj;rnarinnar2008/961/EB. `    EkkiverWursWaWumverWiaWrWaneinarefnahagslegarafleiWingarYessaWgerWinverWi \+! innleiddslenskanrtt. '"   Umstj;rnsUslulegarafleiWingargerWarinnarverWurekkisWaWumfangYesseftirlitsog # vinnusemgerterrWfyrirafhlfursreikningaskrrverWislktaWYaWkallisrstakar  $ rWstafanirhvaWvarWarskipulageWastarfstofnunarinnar.Xvsasttil3.mgr.61.gr.laganr. !W% 108/2007,umverWbrfaviWskipti,YarsemsegiraWrsreikningaskrfarimeWmatYvhvort S""& krfursamkvmtkvWumrkisutanEvr;pskaefnahagssvWisinssuhliWstWarkvWum #' lagaumrsreikningasembyggjasttilskipun2004/109/EB. #(   %N!*  FylgiskjalI. 1 mAU:) dE?- A^m    Mo  d  Mo|+  KVRVUNSAMEIGINLEGUEESNEFNDARINNAR a nr.10/2010Mo|++݌ ], Ќ  d  Mo  d  Mo,  fr29.janar2010Mo,,݌ [ Ќ  d  Mo  d  MoH-  umbreytinguIX.viWauka(FjrmlaYj;nusta)viWEESsamninginn MoH--݌   Ќ  d  SAMEIGINLEGAEESNEFNDINHEFURTEKIVNEVANGREINDAKVRVUN   meWvsantilsamningsinsumEvr;pskaefnahagssvWiW,meWorWnumbreytingumsam K   kvmtb;kunumbreytingusamningnumumEvr;pskaefnahagssvWiW,ernefnist?samn   ingurinn Yvsemhrfereftir,einkumkvWa98.gr.,   ogaWteknutillititileftirfarandi: wF  1)0  0IX.viWaukaviWsamninginnvarbreyttmeWkvrWunsameiginleguEESnefndarinnar    nr.141/2009fr4.desember2009(= #  1      ). 2)0  0FellaberinnsamninginnkvrWunframkvmdastj;rnarinnar2008/961/EBfr12. n= desember2008umnotkuntgefendaverWbrfaYriWjulndumtilteknuminnlendum 9 reikningsskilastWlumYriWjulandaogalYj;WlegumreikningsskilastWlumviWgerWsam  stWureikningsskilasinna(>5 #  2      ). 3)0  0SamkvmtkvWumkvrWunar2008/961/EBfellurrgildikvrWunframkvmda e4 stj;rnarinnar2006/891/EB(? #  3      ),ensgerWhefurveriWfelldinnsamninginnogberYv 0 aWfellahanarsamningnum. KVRVUNINERSVOHLJ:VANDI: `   1.gr. ' N5LiWur23c(kvrWunframkvmdastj;rnarinnar2006/891/EB)IX.viWaukaviWsamninginn   hlj;Wisvo: W! ? 32008D0961 :kvrWunframkvmdastj;rnarinnar2008/961/EBfr12.desember2008 !# umnotkuntgefendaverWbrfaYriWjulndumtilteknuminnlendumreikningsskilastWlum !$ YriWjulandaogalYj;WlegumreikningsskilastWlumviWgerWsamstWureikningsskilasinna "% (StjtW.ESBL340,19.12.2008,bls.112).  #N&  J$ '   &  2.gr. 1 80slenskurognorskurtextikvrWunar2008/961/EB,semverWurbirturEESviWbtiviW  Stj;rnartWindiEvr;pusambandsins,telstfullgiltur. a '1 8  3.gr. ( 09kvrWunYessiWlastgildi30.janar2010,aWYvtilskilduaWallartilkynningarsamkvmt   1.mgr.103.gr.samningsinshafiboristsameiginleguEESnefndinni(*!7 #  *      ).  X   4.gr.    :kvrWunYessiskalbirtEESdeildStj;rnartWindaEvr;pusambandsinsogEESviWbti   viWYau. O    SameiginlegyfirlUsingsamningsaWila   vegnakvrWunarnr.10/2010umaWfellakvrWunframkvmdastj;rnarinnar wF 2008/961/EBinnsamninginn B  ;?kvrWunframkvmdastj;rnarinnar2008/961/EBfr12.desember2008umnotkun  tgefendaverWbrfaYriWjulndumtilteknuminnlendumreikningsskilastWlumYriWju r landaogalYj;WlegumreikningsskilastWlumviWgerWsamstWureikningsskilasinnahefuraW n= geymakvWiYessefnisaWg;Warreikningsskilavenjur,semtWkasttilteknumlndumutan 9 Evr;pskaefnahagssvWisins,skuliteljastjafngildarEESreglumogaWtgefendum,sem  starfautanefnahagssvWisins,skuliheimiltaWhagarlegumoghlfsrslegumsamstWu  reikningsskilumsamrmiviWg;WarreikningsskilavenjursemtWkastAlYUWulUWveldinu i Kna,Kanada,LUWveldinuK;reueWaLUWveldinuIndlandi.kvrWunYessierfelldinn e4 EESsamninginnmeWfyrirvaraumgildissviWsamningsinsaWYvervarWarsamskiptiviWrki 0 utanEvr;pskaefnahagssvWisins.        FylgiskjalII. 1 mAU:) dE?- A^m   &  d  '?B mKVRVUNFRAMKVMDASTJ:RNARINNAR a fr12.desember2008 u umnotkuntgefendaverWbrfaYriWjulndumtilteknuminnlendumreikningsskilastWlum@..  YriWjulandaogalYj;WlegumreikningsskilastWlumviWgerWsamstWureikningsskilasinna j 9  (tilkynntmeWnmeriC(2008)8218) ~ M  (TextisemvarWarEES)  a  (2008/961/EB)  u  tB(??(W4?vbEI"?vbWmFRAMKVMDASTJ:RNEVR:PUBANDALAG   ANNAHEFUR, b1  #mZE#meWhliWsj;nafstofnsttmlaEvr;pubandalagsins, n=  meWhliWsj;naftilskipunEvr;puYingsinsogrWsins Q  2004/109/EBfr15.desember2004um 2  samhfingukrafnaumgagnsitengslumviW   upplUsingarumtgefendurverWbrfasemeruskrW a skipuleganmarkaWogumbreytingutilskipun B 2001/34/EB(*?A #  1      ),einkum4.mgr.23.gr.,  ogaWteknutillititileftirfarandi:   @<(00_ikmo"<_"  <_!I2  1  )3  0  0  0reglugerWEvr;puYingsinsogrWsins(EB)  nr.1606/2002fr19.jl2002umbeitingual  Yj;WlegrareikningsskilastaWla(;# #  2      )erYess zI krafistafflgumsemltalgumaWildarrkis, * efverWbrfYeirraeruskrWskipulegan  markaWllumaWildarrkjum,aWYausemji Y samstWureikningasnasamrmiviW :  alYj;WlegureikningsskilastaWlana,nalmennt  nefndiralYj;WlegirreikningsskilastaWlar i (IFRSstaWlar),semvoruinnleiddirsamkvmt J reglugerW(EB)nr.1606/2002(hreftir  nefndir?innleiddirIFRSstaWlar )fyrirhvert y fjrhagsrsemhefst1.janar2005eWasWar.<_!INI݌Z)  Ќ  "<_"  <_M2  2  )3  0  0  04.og5.gr.tilskipunar2004/109/EBer n=! kveWiWumaWsYesskrafistaWtgefandi  " gerisamstWureikningsskil,skulurleg  # reikningsskiloghlfsrsreikningsskiltakatil ~!M$ YesshttarsamstWureikningsskilasemgerW ."% erusamrmiviWinnleiddaIFRSstaWla. "& JafnvelY;ttYessarkrfureigibWiviWum #]' tgefendurBandalaginuogYriWjalandier >$ ( heimiltaWveitatgefendumYriWjalandi $ ) undanYgufrkrfunum,aWYvtilskilduaW%m!* lgumviWkomandiYriWjalandssusettarfram  * sambrilegarkrfur.<_MN݌j9 + Ќ  "<_"  <_R2  3  )3  0 J 0JJ  0kvrWunframkvmdastj;rnarinnar2006/ ~M , 891/EB(B #  3      )erkveWiWumaWtgefandafr . - YriWjalandiseinnigheimiltaWgerasam  . stWureikningsskilsn,aWYvervarWarfjr ] / hagsrsemhefstfyrir1.janar2009sam > 0 rmiviWalYj;WleganreikningsskilastaWalsem 1 AlYj;WareikningsskilarWiW(IASB)gefurt m2 samkvmtg;Wrireikningsskilavenju(GAAP) N3 Kanada,JapaneWaBandarkjunumeWasam 4 kvmtg;WrireikningsskilavenjuYriWjalands }5 meWfyrirvaraumsamleitniviWalYj;Wlegan ^-6 reikningsskilastaWal.<_R4R݌7 Ќ  "<_"  <_{V2  4  )3  0 J 0JJ  Reikningsskil,semerugerWsamrmiviW "8 IFRSstaWla,semAlYj;WareikningsskilarWiW 9 (IASB)gefurt,veitanotendumYessara Q: reikningsskilafullngjandiupplUsingartilaW 2; YeirgetilagtupplUstmateignirogskuldir < tgefanda,fjrhagsstWuhans,hagnaWogtap a= ogframtWarhorfur.XverrttaWheimilat B> gefendumYriWjalandiaWnotaIFRSstaWla, ? semAlYj;WareikningsskilarWiWgefurt, q@ innanBandalagsins.<_{VV݌R!A Ќ  "<_"  <_Z2  5  )3  0 J 0JJ  0YvskyniaWmetahvortg;Warreikningsskila f5B venjurYriWjalandisujafngildarinnleiddum  C IFRSstWlumer,reglugerWframkvmda  D stj;rnarinnar(EB)nr.1569/2007fr21. v!EE desember2007umaWkomaf;taWferWtilaW &"F kvarWajafngildireikningsskilastaWla,semt "G gefendurverWbrfaYriWjalandibeitasam #UH kvmttilskipunumEvr;puYingsinsogrWsins 6$ I 2003/71/EBog2004/109/EB(C# #  4      ),kveWiWum $ J skilgreiningujafngildiogaWferWtilaW$%e!K $kvarWajafngildig;Wrareikningsskilavenja 1 YriWjalandi.0reglugerW(EB)nr.1569/2007er  einniggerWkrafaumaWkvrWunfram ` kvmdastj;rnarinnarheimilitgefendum A BandalaginuaWnotaIFRSstaWlasemvoru  innleiddirsamkvmtreglugerW(EB)nr.1606/ p 2002hlutaWeigandiYriWjalandi.<_Z2Z݌Q  Ќ  "<_"  <__2  6  )3  0  0  0desember2007hafWiframkvmdastj;rnin e 4 samrWviWsamstarfsnefndevr;pskraverW   brfaeftirlitsaWila(CESR)umtknilegtmat    jafngildig;WrareikningsskilavenjaBanda u D  rkjunum,KnaogJapan.0mars2008j;k %   framkvmdastj;rninYettasamrWYannigaW    YaWtkitilg;WrareikningsskilavenjaSuWur  T  K;reu,KanadaogIndlandi.<__$`݌5  Ќ  "<_"  <_b2  7  )3  0  0  Samstarfsnefndevr;pskraverWbrfaeftirlits I  aWilamltimeWYv,rWleggingumsnum   mars,maogokt;ber2008,aWg;Warreikn x  ingsskilavenjurBandarkjunumogJapan Y(  yrWuviWurkenndarsemjafngildarIFRS    stWlumtilnotainnanBandalagsins.Enn  fremurmltinefndinmeWYvaW i8 reikningsskil,semgerWerusamrmiviW  g;WarreikningsskilavenjurKna,Kanada,  SuWurK;reuogIndlandi,yrWusamYykkt yH innanBandalagsinstmabundiW,Y;eigilengur ) entil31.desember2011.<_b$c݌ Ќ  "<_"  <_f2  8  )3  0  0  ReikningsskilarWBandarkjannaogAlYj;Wa  reikningsskilarWiWundirrituWurinu2006 l viljayfirlUsinguYarsemYaurttuWuYaW M markmiWsittaWtryggjasamleitnig;Wrareikn  ingsskilavenjaBandarkjunumogIFRS | staWlaoglgWudrgaWvinnutlunYv ],  skyni.MeWvinnutlunYessarivarunntaW  ! eyWamargvslegumogmiklummunsemvar " g;WumreikningsskilavenjumBandarkjunum m<# ogIFRSstWlum.0kjlfarviWrWnafram $ kvmdastj;rnarinnarogverWbrfa-og % kaupYingsnefndarBandarkjannaeraWauki }L& ekkilengurgerWkrafaumafstemmingaraf - ' hlfutgefendaBandalaginusemgera  ( reikningsskilsnsamrmiviWIFRSstaWla !\) semAlYj;WareikningsskilarWiWgefurt.Xv =" * errttaWltasvoaWg;War "+ reikningsskilavenjurBandarkjunumteljist #l, jafngildarinnleiddumIFRSstWlumfr1. M$ - janar2009.<_fg݌$ . Ќ  "<_"  <_m2  9  )3  0  0  ReikningsskilarWJapansogAlYj;Wareikn &!/ ingsskilarWiWtilkynntugst2007umsam &"0 komulagsnmilliumaWhraWa q'@#1 samleitnivinnunnimeWYvaWeyWahelstamun!(#2 semerg;WumreikningsskilavenjumJapan 12 ogIFRSstWlumeigisWaren2008ogWrum 3 munfyrirrslok2011.Japnskyfirvldgera `4 ekkikrfuumafstemminguafhlfutgefenda A5 Bandalaginusemgerareikningsskilsn 6 samkvmtIFRSstWlum.XverrttaWlta p7 svoaWg;WarreikningsskilavenjurJapan Q 8 teljistjafngildarinnleiddumIFRSstWlumfr  9 1.janar2009.<_m@m݌ : Ќ  "<_ "  <_Oq2  10  )3  0 J 0JJ  Skv.4.gr.reglugerWar(EB)nr.1569/2007m  ; heimilatgefendumYriWjalandi,aWlg u D< unartmabili,semlUkureigisWaren31. % = desember2011,aWnotag;War  > reikningsskilavenjurannarsYriWjalands,sem  T ? vinnuraWsamleitniviWIFRSstaWlaeWahefur 5 @ skuldbundiWsigtilaWinnleiWaYeWasem  A hefurkomistaWsamkomulagiviWBandalagiW d B umgagnkvmaviWurkenningu,fyrir31. E C desember2008.<_Oq|q݌ D Ќ  "<_ "  <_t2  11  )3  0 J 0JJ  ReikningsskilastaWlarfyrirfyrirtkiKna   E hafaaWveruleguleytiveriWsamrmdirIFRS F stWlumogtakatilnrallraefnisatriWan i8G gildandiIFRSstaWla.XareWreikningsskila H stWlunumfyrirfyrirtkihefurhinsvegar I aWeinsveriWbeittfr2007YarfaWfrafrekari yHJ snnurfyrirYvaWYeimsrttbeitt.<_tt݌)K Ќ  "<_ "  <_{w2  12  )3  0 J 0JJ  ReikningsskilarWKanadaskuldbattsigopin = L berlegajanar2006tilaWinnleiWaIFRS M staWlaeigisWaren31.desember2011og lN hefurgripiWtilskilvirkrarWstafanatilaW MO tryggjatmanlegogalgjrumskiptiyfir P IFRSstaWlaeigisWarenYanndag.<_{ww݌|Q Ќ  "<_ "  <_y2  13  )3  0 J 0JJ  FjrmlaeftirlitsnefndSuWurK;reuogReikn R ingsskilastofnunSuWurK;reuskuldbundusig q@S opinberlegamars2007tilaWinnleiWaIFRS !T staWlaeigisWaren31.desember2011oghafa U gripiWtilskilvirkrarWstafanatilaWtryggja PV tmanlegogalgjrumskiptiyfirIFRSstaWla 1W fyrirYanndag.<_y z݌X Ќ  "<_ "  <_|2  14  )3  0 J 0JJ  Indverskstj;rnvldogsamtklggiltraendur  Y skoWendaIndlandiskuldbundusigopinber !tZ legajl2007tilaWinnleiWaIFRSstaWlaeigi U"$[ sWaren31.desember2011oghafagripiWtil #\ skilvirkrarWstafanatilaWtryggjatmanlegog #] algjrumskiptiyfirIFRSstaWlaeigisWaren e$4 ^ Yanndag.<_||݌% _ Ќ  "<_"  <_#2  15  )3  0 J 0JJ  X;ttekkiskulitakaendanlegakvrWunum )&!` jafngildireikningsskilastaWla,semveriWeraW &"a samrmaIFRSstWlum,fyrrenlagthefur 'X#b veriWmatYaWhvernigflgogendurskoW$9($c $endurbeitaYessumreikningsskilastWlumer 1 mikilvgtaWstyWjaviWleitniYeirralandasem  hafaskuldbundiWsigtilaWsamrmareikn ` ingsskilastaWlasnaIFRSstWlum,svoog A YeirralandaerhafaskuldbundiWsigtilaW  innleiWaIFRSstaWla.TilsamrmisviWYaWer p rttaWheimilatgefendumYriWjalandiaW Q  gerarlegreikningsskilsnog   hlfsrsreikningsskilinnanBandalagsins   samrmiviWg;Warreikningsskilavenjur a 0  Kna,Kanada,SuWurK;reueWaIndlandi    aWlgunartmabilisemerekkilengraenYrj    r.<_#P݌q @  Ќ  "<_"  <_2  16  )3  0  0  Framkvmdastj;rninskal,meWtkniaWstoW  T  samstarfsnefndarevr;pskraverWbrfaeftirlits 5  aWila,haldaframaWfylgjastmeWYr;unYess   arag;WureikningsskilavenjaYriWjalandsmeW d  tillititilinnleiddraIFRSstaWla.<_݌E  Ќ  "<_"  <_†2  17  )3  0  0  HvetjaskallndtilaWinnleiWaIFRSstaWla. Y(  Evr;pusambandiWgeturkvarWaWaWekkis    lengurheimiltaWnotainnlendastaWla,sem  hafaveriWskilgreindirsemjafngildir,viW i8 samantektupplUsingumsemkrafistersam  kvmttilskipun2004/109/EBeWareglugerW  (EB)nr.809/2004(D #  1      )umframkvmdtilskip yH unar2003/71/EB,efhlutaWeigandilndhafa ) innleittIFRSstaWlasemeinureikningsskila  staWlasna.<_†݌X Ќ  "<_"  <_z2  18  )3  0  0  VegnalagalegsskUrleikaoggagnsisberYv l aWskiptatkvrWun2006/891/EB.<_z݌M Ќ  "<_"  <_Nj2  19  )3  0  0  RWstafanirnar,semkveWiWerumYessari a0 kvrWun,erusamrmiviWlitsamstarfs  nefndarevr;pskraeftirlitsaWilaverWbrfa   markaWi.<_Nj݌q@! Ќ  T??vbEI"TSAMXYKKTKVRVUNXESSA: T"   1.gr. h#  Fr1.janar2009skal,tilviWb;tarviWYIFRS |$ staWlaseminnleiddirerusamkvmtreglugerW(EB) ] ,% nr.1606/2002,aWYvervarWarrlegsamstWu  !& reikningsskiloghlfsrssamstWureikningsskil, !' teljaeftirfarandistaWlajafngildaIFRSstWlumsem m"<( innleiddirerusamkvmtreglugerW(EB)nr. #) 1606/2002: #* a)0  alYj;WlegareikningsskilastaWla(IFRSstaWla),aW $ + YvtilskilduaWskUringummeW%`!, endurskoWuWumreikningsskilums;tvrWog 1, afdrttarlausyfirlUsingumaWYeim - reikningsskilumsfariWaWIFRSstWlum `. samrmiviWIASstaWal1,framsetning A/ reikningsskila,0JJ b)0 J g;WarreikningsskilavenjurJapan,1JJ c)0 J g;WarreikningsskilavenjurBandarkjumNorW  2 urAmerku. 3JJ FramaWfjrhagsrumsemhefjast1.janar2012  4 skaltgefandafrYriWjalandiheimilaWaWgera  \5 rlegsamstWureikningsskiloghlfsrssamstWu = 6 reikningsskilsamrmiviWg;War  7 reikningsskilavenjurAlYUWulUWveldisinsKnaeWa  l 8 Kanada,LUWveldisinsSuWurK;reueWa M 9 LUWveldisinsIndlands.  :   1.gr.a  ; Framkvmdastj;rninskal,meWtkniaWstoWsam % < starfsnefndarevr;pskraverWbrfaeftirlitsaWila,halda  = framaWfylgjastmeWviWleitniYriWjulandatilaW T> skiptayfirIFRSstaWlaogeigavirkskoWanaskipti 5? viWyfirvldmeWansamleitniferlinustendur. @ Framkvmdastj;rninskal,rinu2009,leggja dA skUrslufyrirEvr;puYingiWogevr;psku EB verWbrfanefndina(ESC)umframvinduYessa. C Framkvmdastj;rninskaljafnframtleggja,ntafar, tD skUrslufyrirrWiWogEvr;puYingiWefYraWstWur U$E komauppframtWinniaWtgefendum F Evr;pusambandinuverWurgertaWsamrma G reikningsskilsninnlendum,g;Wumreikn e4H ingsskilavenjumviWkomandierlendrilgsgu. I   1.gr.b )J zDagsetningarYrsemYriWjulndhafaopinberlega = K tilkynntumtengslumviWskiptiyfirIFRSstaWla, L skuluveraviWmiWunardagsetningarfyrirafnmjafn lM gildisviWurkenningaraWYvervarWarYessiYriWju MN lnd. O   2.gr.  P kvrWunnr.2006/891/EBfallirgildifrogmeW %!Q 1.janar2009. !R   3.gr. "S ΛkvrWunYessarierbeinttilaWildarrkjanna. #T GjrtBrussel12.desember2008. % U - u'*?-Q<<$Fyrirhndframkvmdastj;rnarinnar, %&!V QXX-CharlieMcCREEVY 9'#W Q-framkvmdastj;ri.M($X 5???D51?u'*1 d