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EftirfarandibreytingarverWa121.gr.laganna:   (g00_ikmo"i(m"  i(m 2g  a  .3  Ԉ0    ViW1.mlsl.1.mgr.btist:nemahluthafarsamYykkisamhlj;WaaWgreinargerWinskuli  ekkisamin.i(m D ݌wO Ќ  "i(m"  i(m{ 2g  b  .3  Ԉ0    eftir1.mlsl.1.mgr.komatveirnUirmlsliWirsemorWastsvo:Efhluthafarsam B Yykkjasamhlj;WahluthafafundiaWekkiskulisemjagreinargerWinaskalsendahluta   flagaskrafritaffundargerWhluthafafundarins.SkvrWuntekinutanhluthafafundar  skaljafnframtsannahana.i(m{ ݌{ Ќ  "i(m"  i(m2g  c  .3  Ԉ0    3.mlsl.2.mgr.orWastsvo:Uppsetningsameiginlegaefnahagsogrekstrarreikningsins nF fyrirflginskalmiWastviWuppgjrsdagnemahluthafarsamYykkisamhlj;WaaWfalla 9  frmilliuppgjrieWasrreglurgildiumflgmeWhlutiviWskiptumskipulegumverW ! brfamarkaWieWamarkaWstorgifjrmlagerningaYarsemupplUsingareruaWgengilegar " almenningi.i(m݌r# Ќ  "i(m"  i(m2g  d  .3  Ԉ0    ViWbtistnUmlsgreinsemorWastsvo:i(m݌e =$ Ќ  "k;"  k;0  2g3  0     v UppgjrsdagurmekkiverameiraensexmnuWumfyrirundirritunsamruna 0!% tlunar.k;݌!& Ќ    4.gr. #i(   EftirfarandibreytingarverWa124.gr.laganna: \$4 ) ! !"i(m"  i(m2g  a  .3  Ԉ0    ViW4.mgr.btistnUrmlsliWursemverWur2.mlsl.ogorWastsvo:Flagsstj;rnskal '% * YeimfundiupplUsaumatviksemhafaverulegaYUWingu,m.a.verulegabreytingu %!+ eignumogskuldum,frYvaWsamrunatlunvarundirrituWogframaWfundinumnema &",  hluthafarsamYykkiannaWsamhlj;Wa.i(m݌#'`#-  #Ќ  "i(m"  i(m2g  b  .3  Ԉ0    &   ViWinngangsmlsliW5.mgr.btist:nemaskjlinsubirtvefflagsinseWaWrum ( viWurkenndumvef.'(i(mF݌ Ќ  "i(m"  i(m2g  c  .3  Ԉ0    eftirorWunum?Efnahagsogrekstrarreikningur 3.tlul.5.mgr.kemur:Yarsem  viW.i(m݌a Ќ    5.gr.    eftirorWinu?srfrWiskUrslu 5.mlsl.2.mgr.133.gr.lagannakemur:eftirYvsem  viW.     6.gr. K #    eftir?(104.gr.) 2.tlul.153.gr.lagannakemur:upplUsingagjffundiumsamruna    (2.mlsl.4.mgr.124.gr.).      II.KAFLI wO   Breytinglgumumeinkahlutaflg,nr.138/1994,meWsWaribreytingum. B   7.gr.      0staW?2.mgr.96.gr. 7.tlul.95.gr.lagannakemur:3.mgr.96.gr.     8.gr. nF   EftirfarandibreytingarverWa96.gr.laganna: 9 ! !"i(m"  i(m2g  a  .3  Ԉ0    ViW1.mlsl.1.mgr.btist:nemahluthafarsamYykkisamhlj;WaaWgreinargerWinskuli  ekkisamin.i(m݌ Ќ  "i(m"  i(m$2g  b  .3  Ԉ0    eftir1.mlsl.1.mgr.komatveirnUirmlsliWirsemorWastsvo:Efhluthafarsam r Yykkjasamhlj;WahluthafafundiaWekkiskulisemjagreinargerWinaskalsendahluta e= flagaskrafritaffundargerWhluthafafundarins.SkvrWuntekinutanhluthafafundar 0 skaljafnframtsannahana.i(m$Q݌ Ќ  "i(m"  i(m|!2g  c  .3  Ԉ0    3.mlsl.2.mgr.orWastsvo:Uppsetningsameiginlegaefnahagsogrekstrarreikningsins  fyrirflginskalmiWastviWuppgjrsdagnemahluthafarsamYykkisamhlj;WaaWfalla i frmilliuppgjri.i(m|!!݌\4 Ќ  "i(m"  i(mT#2g  d  .3  Ԉ0    ViWbtistnUmlsgreinsemorWastsvo:i(mT##݌' Ќ  "k;"  k;`$0  2g3  0     v UppgjrsdagurmekkiverameiraensexmnuWumfyrirundirritunsamrunatl  unar.k;`$$݌ Ќ    9.gr. S+! %  EftirfarandibreytingarverWa99.gr.laganna: " ! !"i(m"  i(mW&2g  a  .3  Ԉ0    ViW4.mgr.btistnUrmlsliWursemverWur2.mlsl.ogorWastsvo:Flagsstj;rnskal # YeimfundiupplUsaumatviksemhafaverulegaYUWingu,m.a.verulegabreytingu  $ eignumogskuldum,frYvaWsamrunatlunvarundirrituWogframaWfundinumnema !W% hluthafarsamYykkiannaWsamhlj;Wa.i(mW&&݌J""& Ќ  "i(m"  i(m(2g  b  .3  Ԉ0    InngangsmlsliWur5.mgr.orWastsvo:0sWastalagimnuWifyrirhluthafafundinnskulu #' eftirfarandiskjllgWframtilskoWunarfyrirhluthafaskrifstofuhverssamrunaflags #( umsigogennfremurltinhverjumskrWumhluthafatnendurgjaldssamkvmt $ ) beiWninemaskjlinsubirtvefflagsinseWaWrumviWurkenndumvef.i(m((݌v%N!* Ќ  "i(m"  i(mP+2g  c  .3  Ԉ0    eftirorWunum?efnahagsogrekstrarreikningur 3.tlul.5.mgr.kemur:Yarsem A&"+ viW.i(mP+}+݌ '", Ќ   '#-   10.gr. ( ,  eftirorWinu?skal 5.mlsl.2.mgr.107.gr.alagannakemur:eftirYvsemviW.    11.gr. a -  eftir?(79.gr.) 2.tlul.127.gr.lagannakemur:upplUsingagjffundiumsamruna T, (2.mlsl.4.mgr.99.gr.).    III.KAFLI    Gildistakao.fl.  X  12.gr. K #  v.  MeWlgumYessumerinnleiddtilskipunEvr;puYingsinsogrWsins2009/109/EBfr16.    september2009umbreytingutilskipunumrWsins77/91/EBE,78/855/EBEog82/891/    EBEogtilskipun2005/56/EBaWYvervarWarkrfurumskUrslugjfogupplUsingarviWsam   runaogskiptingu.TilskipuninvartekinuppsamninginnumEvr;pskaefnahagssvWiWmeW wO  kvrWunsameiginleguEESnefndarinnarnr.37/2010fr12.mars2010sembirtvar10.jn B  2010EESviWbtiviWStj;rnartWindiEvr;pusambandsinsnr.30/2010,bls.41,sbr.nr.    71/2010,bls.177.     13.gr. nF 1  LgYessiWlastYegargildi. 9 @ #dggAthugasemdirviWlagafrumvarpYetta.#ggd2Ԉ    FrumvarpYetta,semsamiWerefnahagsogviWskiptarWuneytinuogendurfluttmeW r litlumbreytingum,felur,aWundanskilinni1.gr.,srinnleiWingutilskipun2009/109/EB e= sembreytirfj;rumtilskipunumsviWiflagarttar.Snertabreytingarnarreglurumsamruna 0 ogskiptinguhlutaflagaogeinkahlutaflaga.VikiWeraWumsgnumumfrumvarpiWaftast  almennumathugasemdum.    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HeititilskipunarinnarenskuerDirective2009/109/ECoftheEuropeanParliamentand " oftheCouncilof16September2009amendingCouncilDirectives77/91/EEC,78/855/EEC # and82/891/EEC,andDirective2005/56/ECasregardsreportinganddocumentationrequire  $ mentsinthecaseofmergersanddivisions. !W%   AWalmarkmiWiWmeWtilskipuninnieraWdragarstj;rnsUslubyrWumhlutaflgumen J""& YeimhvlaUmsarupplUsingaskyldur.DregiWerrYeimskyldumviWvissaraWstWurhvaW #' snertirgerWskUrslnaogskjalaogbirtinguYeirra.EraukinheimildtilaWnUtam.a.vefflaga. #( BentskalaWtilskipun2005/56/EBhraWframan(tundaflagarttartilskipunin)tekurlka $ ) tileinkahlutaflaga.ViWupptkugerWarinnarEESsamninginnvargerWurstj;rnskipulegur v%N!* fyrirvariogvarhonumafltt1.septembersl.Skv.103.gr.EESsamninginsberYvaWinn A&"+  leiWatilskipuninaslenskanrttfyrir1.n;vembernk.UmvalkvWkvWitilskipunarinnar  '", skalvsaWathugasemdirviW3.gr.&   frumvarpsinsenkvWineruinnleiddmeWsvipuWum ( httiogdnskumrtti.'(v=    VegnainnleiWingarkvWatilskipunarinnarslenskanrtterulagWartilbreytingar  kvWumlgumnr.2/1995,umhlutaflg,meWsWaribreytingum,oglgumnr.138/1994, a umeinkahlutaflg,meWsWaribreytingum.BreytingarnarsnaaWkvWumbeggjalagaum T, innlendansamrunaogskiptingu,svoogmillilandasamrunaogmillilandaskiptingu.Lagter  tilaWkvWitilskipunarinnargildijafntumhlutaflgogeinkahlutaflg.KjarnikvWa  lagannavarWarsamrunaenY;erusvipuWkvWiumskiptingueftirYvsemviW.Xbyggj   astkvWiummillilandasamrunaogmillilandaskiptinguaWmikluleytikvWunumum  X innlendansamrunaogskiptingu. K #    FramangreindtilskipunfelursrbreytingareftirfaranditilskipunumsviWiflaga    rttar:    ! ! _ikmo(JT00"i(m"  i(mB2JT  1  .3  Ԉ0    tilskipun77/91/EBE(annarriflagarttartilskipuninniumfjrmagn,fjrmagnstilskipun   inni),i(mBC݌wO  Ќ  "i(m"  i(m)D2JT  2  .3  Ԉ0    tilskipun78/855/EBE(YriWjuflagarttartilskipuninniumsamruna,samrunatilskipun B  inni),i(m)DVD݌   Ќ  "i(m"  i(m}E2JT  3  .3  Ԉ0    tilskipun82/891/EBE(sjttuflagarttartilskipuninniumskiptingu,skiptingartilskipun   inni)ogi(m}EE݌{  Ќ  "i(m"  i(mF2JT  4  .3  Ԉ0    tilskipun2005/56/EB(tunduflagarttartilskipuninniummillilandasamruna).i(mFF݌nF Ќ    TilskipuninrturaWrekjatilkvrWunarEvr;pusambandsinsfrrinu2007umaW 9 dragarstj;rnsUslubyrWumhjflgummeWUmsumhttitilrsins2012YvskyniaWauka  samkeppnishfniflagasambandinu.herslurYessarbreytingarmjafnvelrekjatil  Lissabontlunarinnarfr2000umvxtsambandinu.Umbreytingarnarhafahrifal r mennarreglurumflgeneinnigrsreikningaogendurskoWun.LeitasterviWaWgtaYess e= aWYrhafiekkineikvWhrifmeWtillititilverndarhlutverksYeirra. 0   0inngangiaWtilskipuninnierm.a.greintfrYvaWkveWnumtilvikummegidragar  upplUsingaskyldumflgumvarWandiskUrslurogskjlefallirhluthafarsamYykkja.Xetta  merkiraWreglurnareigahelstviWflgummeWfahluthafa.XergreintfrYvaWmgu i leikisaWbirtadrgaWsamrunatlunognnurskjlvefflagaogjafnvelWrumvefj \4 umstaWhefWbundinnarbirtingarhlutaflagaskr.GtaYarfaWhagsmunumannarraaWila ' enhluthafa,t.d.lnardrottnaogstj;rnvalda.VikiWeraWminnikrfumennerugerWarvarW  andikveWnarskUrslursrfrWingaviWsamrunam;Wurflagaogd;tturflagaogmarkaWs  flgumYarsemhlfsrsuppgjrergert. `    FrumvarpiW,aWundanskildum1.,2.og7.gr.,varvinnslustigisenttilumsagnarfjr S+! mlarWuneytis,hlutaflagaskrr,Lgmannaflags0slands,Samtakaatvinnulfsins,Samtaka " fjrmlafyrirtkjaogSamtakaiWnaWarins.Umsagnirbrustfrrkisskattstj;ra,Samtkum # atvinnulfsinsogSamtkumfjrmlafyrirtkja.0umsgnrkisskattstj;ra,semannastfyrir  $ tkjaskrningar,eralmenntmltmeWYvaWlagabreytingarniaWeinstilhlutaflagaog !W% aWeinssuYartekinuppkvWisemskylteraWtakauppenekkiYausemheimilteraWtaka J""& upp.KomframathugasemdumviWfrumvarpiWaWathugasemdrkisskattstj;rasekkin #' kvmhvaWYettavarWarYarsemtilskipuninfelurm.a.srbreytingartunduflagarttar #( tilskipuninniummillilandasamruna(ogmillilandaskiptingu)enhntekurbWitilhlutaflaga $ ) ogeinkahlutaflaga.0Yeirritilskipunerm.a.vsaWtilYessaWhvaWmillilandasamrunasnertir v%N!* skulikvWiuminnlendansamrunagilda.FelurYaWsraWkvWiuminnlendansamruna A&"+ verWiaWtakabWitilhlutaflagaogeinkahlutaflaga.AlltfrYvaWreglurEvr;pskaefna  '", hagssvWisinsWluWustgildihrlandifyrirumfimmtnrumhefurveriWreyntaWhafa '#- lagakvWiumsamrunaogskiptingusemlkustbWihjhlutaflgumogeinkahlutaflgum ( Y;ttregluruminnlendansamruna(ogskiptingu)hafiYeimtmaaWeinsnWtilhlutaflaga.  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