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S+! 3.mgr.107.gr.a.i0JDŽ݌" Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWtilvsunarinnar?42.og52.gr. 4.tlul.1.mgr.kemur:42.gr.aog52.gr.i0J݌# Ќ  "i0J"  i0J)2g  d  .3  Ԉ0    5.tlul.1.mgr.orWastsvo:efnintengslfyrirtkisinsviWeinstaklingaeWalgaWilaeWa  $ lgeWareglurrkisutanEvr;pskaefnahagssvWisinssemgildaumslkatengdaaWila !W% eWavandkvWitengdframkvmdYeirrahindraeftirlitmeWfyrirtkinuafhlfuFjr J""& mlaeftirlitsins.i0J)V݌#' Ќ  "i0J"  i0J2g  e  .3  Ԉ0    0staWtilvsunarinnar?86.gr.h!86.gr.j 6.tlul.1.mgr.kemur:107.gr.c! #( 107.gr.e.i0J݌$ ) Ќ  "i0J"  i0J2g  f  .3  Ԉ0    0staWorWsins?fjrmlafyrirtki 8.og9.tlul.1.mgr.kemur:fyrirtkiW.i0J݌v%N!* Ќ  "i0J"  i0J$2g  g  .3  Ԉ0    10.tlul.1.mgr.orWastsvo:brj;tifyrirtkiWgegnskyldutilYessaWviWhaldakerfis A&"+ httuaukaskv.86.gr.gogtakmarkanirgrundvelliGhlutaX.kaflahafaekkinW  '", tiltluWumrangri.i0J$Q݌'#- Ќ  "i0J"  i0J2g  h  .3  Ԉ0    ViW1.&  mgr.btistnUrtluliWur,svohlj;Wandi:brj;tifyrirtkiWalvarlegaeWatrekaW ( gegnl'(gumumaWgerWirgegnpeningaYvttiogfjrmgnunhryWjuverka.i0J0݌ Ќ  "i0J"  i0J֐2g  i  .3  Ԉ0    &  0staWorWanna?fjrmlafyrirtkis og?Yess 3.mgr.kemur:lnastofnunar;og:hennar.i0J֐݌ Ќ  "i0J "  i0J02g  j  .3  Ԉ0    0staWorWanna'pԀ?fjrmlafyrirtki og?Yv 4.mgr.kemur:lnastofnun;og:henni.i0J0]݌a Ќ  K|    K|  14.gr.K|݌  Ќ     EftirfarandibreytingarverWa10.gr.laganna:  ! !"i0J"  i0J2g  a  .3  Ԉ0    1.mgr.orWastsvo:i0J݌  Ќ  "k;"  k;0  2g3  0     v FjrmlaeftirlitiWskaltilkynnastj;rnlnastofnunarumafturkllunstarfsleyfi  X hennar.XaWskaljafnframtsendaEvr;pskubankaeftirlitsstofnuninnitilkynningunasamt K #  stWumfyrirafturklluninniogbirtatilkynningunaLgbirtingablaWiogauglUsa    fjlmiWlum.StarfrkifyrirtkiWtibeWaYj;nustustarfsemiWruaWildarrkiskalFjr    mlaeftirlitiWeinnigsendalgbrumyfirvldumYvrkitilkynningunantafar.k;݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkis 2.mgr.kemur:lnastofnunar.i0J˜݌wO  Ќ  "i0J"  i0Ję2g  c  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Tilkynningumafturkllunogslitlnastofnunar.i0Ję݌B  Ќ  K|    K|  15.gr.K|%݌   Ќ     EftirfarandibreytingarverWa10.gr.alaganna: {  / /"i0J"  i0J2g  a  .3  Ԉ0    0staWorWanna?fjrmlafyrirtkja og?fjrmlafyrirtkis tvvegis1.mgr.og?fjr nF mlafyrirtki og?fjrmlafyrirtkiW 2.mgr.kemur,viWeigandibeygingarfalliog 9 tlu:lnastofnun.i0JB݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWsins?Yv 3.mlsl.1.mgr.kemur:henni.i0J1݌ Ќ  "i0J"  i0J)2g  c  .3  Ԉ0    2.mlsl.2.mgr.fellurbrott.i0J)V݌r Ќ  "i0J"  i0J%2g  d  .3  Ԉ0    0staWorWanna?kvrWunarinnarogrkstuWningsendlgbrumeftirlitsaWila 3.mlsl. e= 2.mgr.kemur:kvrWunarskv.1.mgr.ogrkstuWningursendurlgbruyfirvaldi.i0J%R݌0 Ќ  "i0J"  i0Jޡ2g  e  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Takmrkunstarfsemilnastofnunar.i0Jޡ ݌ Ќ  K|    K|   16.gr.K| 3݌ i Ќ     FyrirsgnII.kaflalagannaverWur: Starfsleyfilnastofnunar . \4 K|    K|  17.gr.K|.݌  Ќ     EftirfarandibreytingarverWa11.gr.laganna:  / /"i0J"  i0J2g  a  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkja 1.mgr.kemur:lnastofnana.i0JI݌`  Ќ  "i0J"  i0JJ2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:BsetuskilyrWistofnendalnastofnunar.i0JJw݌S+! Ќ  K|    K|~  18.gr.K|~݌ # Ќ     EftirfarandibreytingarverWa12.gr.laganna:  $ / /"i0J"  i0J2g  a  .3  Ԉ0    1.mgr.orWastsvo:LnastofnunumereinumheimiltaWnotafirmasnueWatilnnari !W% skUringarstarfsemisinniorWin?lnastofnun ,?banki ,?viWskiptabanki ,?fjrfest J""& ingarbanki ,?sparisj;Wur og?lnafyrirtki ,einsreWasamtengdWrumorWum,sam #' rmiviWstarfsleyfisitt.i0J݌#( Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?erlendsoginnlendsfjrmlafyrirtkis 2.mgr.kemur:erlendrarog $ ) innlendrarlnastofnunar.i0JD݌v%N!* Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki 3.mgr.kemur:Lnastofnun.i0J݌A&"+ Ќ  "i0J"  i0J2g  d  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Heitilnastofnunar.i0J݌ '", Ќ   '#- K|    K|  & , 19.gr.K| ݌ ( Ќ     EftirfarandibreytingarverWa13.gr.laganna:  ! !"i0J"  i0J2g  a  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki 1.mlsl.kemur:ViWskiptabankioglnafyrirtki.i0J%݌ Ќ  "i0J"  i0J=2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Rekstrarformlnastofnunar.',(+i0J=j݌a Ќ  K|    K|u  20.gr.K|u݌  Ќ     EftirfarandibreytingarverWa14.gr.laganna:  / /"i0J"  i0J2g  a  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:StofnframlagskalsamanstandaafeinumeWafleiriliWum   semumgetura!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0J݌ X Ќ  "i0J"  i0J)2g  b  .3  Ԉ0    2.mgr.orWastsvo:i0J)V݌K #  Ќ  "k;"  k;0  2g3  0     v Xrttfyrir1.mgr.geturstofnframlagsparisj;Wssemhefurekkistarfsheimildirskv.    7.!9.,11.og12.tlul.1.mgr.20.gr.ogveitirekkiYj;nustuerlendisaWlgmarkinumiW    jafnvirWi1millj.evra(EUR)slenskumkr;num.k;I݌  Ќ  "i0J"  i0J#2g  c  .3  Ԉ0    0staWorWanna?hlutafeWastofnf og?hlutafjreWastofnfjr 3.og4.mgr.kemur: wO  stofnframlag;og:stofnframlags.i0J#P݌B  Ќ  "i0J"  i0J2g  d  .3  Ԉ0    Tilvsunin?skv.84.gr.,84.gr.a!84.gr.fog85.gr. 5.mgr.fellurbrott.i0Jչ݌   Ќ  "i0J"  i0J2g  e  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i0J݌  Ќ  "k;"  k;0  2g3  0     v RWherraerheimiltaWbreytafjrhWumsamkvmtYessarigreinmeWreglugerWtil {  samrmisviWundirgerWirsemframkvmdastj;rnEvr;pusambandsinssamYykkirmeW nF stoW146.gr.tilskipunarEvr;puYingsinsogrWsins2013/36/ESB.k;݌9 Ќ  K|    K|  21.gr.K|/݌  Ќ     EftirfarandibreytingarverWa14.gr.alaganna: r / /"i0J"  i0J2g  a  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:StofnframlagskalsamanstandaafeinumeWafleiriliWum e= semumgetura!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0JL݌0 Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?Hlutaf og?hlutafjr 2.!5.og7.!8.mgr.kemur:stofnframlag;og:  stofnframlags.i0J݌ Ќ  "i0J"  i0J02g  c  .3  Ԉ0    eftir3.mgr.kemurnUmlsgrein,svohlj;Wandi:i0J0]݌i Ќ  "k;"  k;J0  2g3  0     v FjrmlaeftirlitiWgeturheimilaWverWbrfafyrirtki,semfellurundir3.mgr.,meW \4 leyfitilaWframkvmafyrirmlivarWandifjrmlagerningafyrirhndviWskiptavina, ' aWvarWveitaslkafjrmlagerningafyrireiginreikningsueftirfarandiskilyrWiuppfyllt:k;Jw݌ Ќ  "m"  ms0  0ww 2g  1  .3  Ԉ0v  SlkarstWurfjrmlagerningummegieinungisrekjatilYessaWekkihafitekistaW  mtafyrirmlumviWskiptavinankvmlega.ms݌` vv Ќ  "m"  m0  0ww 2g  2  .3  Ԉ0v  HeildarmarkaWsverWmtifjrmlagerningasamkvmtYessarimlsgreinfariekki S+! yfir15%afstofnframlagiverWbrfafyrirtkisins.mG݌"vv Ќ  "m"  m0  0ww 2g  3  .3  Ԉ0v  kvWi92.!95.gr.og4.hlutareglugerWar(ESB)nr.575/2013suuppfyllt.m݌#vv Ќ  "m"  m0  0ww 2g  4  .3  Ԉ0v  UmsaWrWarWstafanirtilbrWabirgWasemtakmarkastviWYaWtmamarksem  $ nauWsynlegtertilaWframkvmafyrirmlin.mF݌!W%vv Ќ  "i0J"  i0J2g  d  .3  Ԉ0    eftir4.mgr.kemurnUmlsgrein,svohlj;Wandi:i0J݌J""& Ќ  "k;"  k;0  2g3  0     v HeimildverWbrfafyrirtkistilaWfjrfestafjrmlagerningumutanveltub;karYv #' skyniaWvaxtaeigiWfsitttelstekkitilheimildarskv.cliW16.tlul.1.mgr.4.gr.laga #( ummarkaWifyrirfjrmlagerninga,nr.115/2021,hvaW3.og5.mgr.Yessarargreinar $ ) varWar.k;݌v%N!* Ќ  "i0J"  i0J22g  e  .3  Ԉ0    0staW6.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:i0J2_݌A&"+ Ќ  "k;"  k;W0  2g3  0     v Fyrirtkisemannastm;ttkuogmiWlunfyrirmlafrviWskiptavinumumeinneWa  '", fleirifjrmlagerninga,framkvmdfyrirmlafyrirhndviWskiptavina,eignastUringu '#- og/eWafjrfestingarrWgjf,sbr.a,b,dogeliW16.tlul.1.mgr.4.gr.lagaummark ( aWifyrirfjrmlagerninga,nr.115/2021,enstundarekkiaWrafjrfestingarYj;nustueWa  fjrfestingarstarfsemisamkvmtsamatluliWoghefurekkiheimildtilvrslueWa  umsUslutengslumviWeinneWafleirifjrmlagerningafyrirreikningviWskiptavinar, a sbr.aliW67.tlul.smumlsgreinar,ntilaWhaldapeningumeWaverWbrfumviW T, skiptavinasinnaafWrumskumogmYvaldreikomasrskuldviWY,skalhafa:k;W݌ Ќ  ! ! (g000  0"i0J"  i0J 2g  a  .3  Ԉ0v  stofnframlagaWlgmarkijafnvirWi50Ys.evra(EUR)slenskumkr;num,i0J݌vv Ќ  0  0"i0J"  i0Jww 2g  b  .3  Ԉ0v  starfsbyrgWartryggingusemtekurtilallsEvr;pskaefnahagssvWisinseWaaWra   sambrilegatryggingutilaWmtab;takrfumvegnavanrkslustarfisemnemur  X aWlgmarki1millj.evra(EUR)fyrirhverjakrfuogsamtals1,5millj.evra(EUR) K #  rifyrirallarkrfureWai0J݌  vv Ќ  0  0"i0J"  i0JL 2g  c  .3  Ԉ0v  samsetningustofnframlagsogstarfsbyrgWartryggingarsemveitirsambrilega    trygginguogYsemumgeturaeWabliW.i0JLy݌ vv Ќ   (g00"k;"  k;O0  2g3  0     v Xrttfyrir8.mgr.skalfyrirtkisamkvmtmlsgreininnisemerskryfirvtrygg wO  ingamiWlarasamkvmtlgumumdreifinguvtrygginga,nr.62/2019,hafa:k;O|݌B  Ќ  ! ! (!000  0"i0J"  i0J 2!  a  .3  Ԉ0v  stofnframlagaWlgmarkijafnvirWi25Ys.evra(EUR)slenskumkr;num,i0J݌  vv Ќ  "i0J"  0  0i0Jww 2!  b  .3  Ԉ0v  starfsbyrgWartryggingusemtekurtilallsEvr;pskaefnahagssvWisinseWaaWra   sambrilegatryggingutilaWmtab;takrfumvegnavanrkslustarfisemnemur {  aWlgmarki500Ys.evrum(EUR)fyrirhverjakrfuogsamtals750Ys.evrum nF (EUR)rifyrirallarkrfureWai0J.݌9vv Ќ  "i0J"  0  0i0JQ 2!  c  .3  Ԉ0v  samsetningustofnframlagsogstarfsbyrgWartryggingarsemveitirsambrilega  trygginguogYsemumgeturaeWabliW.i0JQ݌vv Ќ   (g00"i0J"  i0Js2g  f  .3  Ԉ0    0staWtilvsunarinnar?2.!5.mgr. 9.mgr.kemur:2.!9.mgr.i0Js݌r Ќ  "i0J"  i0J2g  g  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i0J݌e= Ќ  "k;"  k;0  2g3  0     v RWherraerheimiltaWbreytafjrhWumsamkvmtYessarigreinmeWreglugerWtil 0 samrmisviWundirgerWirsemframkvmdastj;rnEvr;pusambandsinssamYykkirmeW  stoW146.gr.tilskipunarEvr;puYingsinsogrWsins2013/36/ESB.k;݌ Ќ  "i0J"  i0J2g  h  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:StofnframlagverWbrfafyrirtkjaogskyldrafyrir i tkja.i0J݌\4 Ќ  K|    K|!  22.gr.K|!H݌  Ќ     EftirfarandibreytingarverWa15.gr.laganna:  / /"i0J"  i0J62g  a  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki kemur:Lnastofnun.i0J6c݌`  Ќ  "i0J"  i0JX2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:HfuWstWvarlnastofnunar.i0JX݌S+! Ќ  K|    K|  23.gr.K|݌ # Ќ     17.gr.lagannafellurbrott,samtfyrirsgn.  $ K|    K|e  24.gr.K|e݌ J""& Ќ     3.mlsl.2.mgr.17.gr.blagannafellurbrott. #' K|    K|J  25.gr.K|Jq݌ $ )       eftir17.gr.blagannakemurnUgrein,17.gr.c,samtfyrirsgn,svohlj;Wandi: v%N!* J    Jf  & ,  SkrningviWskiptaogskjalfestingferla.Jf݌ ( Ќ     FjrmlafyrirtkiskuluskrllviWskiptisnogskjalfestastefnur,kerfiogferlasemfalla  undirlgYessimeWhttisemgerirFjrmlaeftirlitinukleiftaWsannreynallumstundumaW  fariWsaWlgunum.',( a K|    K|{  26.gr.K|{݌  Ќ     EftirfarandibreytingarverWa18.gr.laganna:  ! !"i0J"  i0J2g  a  .3  Ԉ0    0staWorWanna?eiginfjrstWufyrirtkisins 1.mlsl.kemur:eiginoglausafjrstWu   fyrirtkisinsognnuratriWisemumgetur8.hlutareglugerWar(ESB)nr.575/2013.i0J݌ X Ќ  "i0J"  i0J=2g  b  .3  Ԉ0    4.mlsl.fellurbrott.i0J=j݌K #  Ќ  K|    K|2  27.gr.K|2Y݌    Ќ     4.mlsl.4.mgr.19.gr.lagannafellurbrott.   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Ќ  "k; "  k;0  2g3  0     v LnastofnunumsemekkierheimiltaWeigaviWskiptifyrireiginreikningskv.7.tlul. " 1.mgr.erYrttfyrirYaWheimiltaWfjrfestafjrmlagerningumutanveltub;karYv # skyniaWvaxtaeigiWfsitt.k;݌ $ Ќ  "i0J "  i0J2g  k  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Starfsheimildirlnastofnana.i0J݌!W% Ќ  K|    K|   29.gr.K|  ݌ #' Ќ     0staWorWanna?ViWskiptabnkum,sparisj;Wumoglnafyrirtkjum Yrvegis21.gr. #( lagannakemur:Lnastofnunum. $ )   v%N!* K|    K|C   & ,  30.gr.K|C j ݌ ( Ќ     EftirfarandibreytingarverWa22.gr.laganna:  ! !"i0J"  i0J` 2g  a  .3  Ԉ0    0staWorWanna?ViWskiptabnkum,sparisj;Wumoglnafyrirtkjum tvvegisog?viW  skiptabanki,sparisj;WureWalnafyrirtki ',( Ԁtvvegisgreininnikemur:Lnastofnunum; a og:lnastofnun.i0J`  ݌T, Ќ  "i0J"  i0J]2g  b  .3  Ԉ0    0staWorWsins?Yeirra tvvegisgreininnikemur:hennar.i0J]݌ Ќ  K|    K|  31.gr.K|݌   Ќ     0staWorWanna?semuppfyllakvWi2.mgr. 23.gr.lagannakemur:meWstofnframlag  X skv.1.mgr. K #  K|    K|  32.gr.K|݌    Ќ     FyrirsgnAhlutaIV.kaflalagannaverWur:Lnastofnanir.   K|    K|  33.gr.K|݌ B  Ќ     BhlutiIV.kaflalagannafellurbrott,samtfyrirsgnum.    K|    K|  34.gr.K|݌ {  Ќ     28.gr.lagannafellurbrott,samtfyrirsgn. nF K|    K|  35.gr.K|݌  Ќ     0staWtilvsananna?116.gr.a og?1.mgr.84.gr.e 1.mgr.28.gr.alagannakemur:3.  tlul.1.mgr.107.gr.i;og:reglugerW(ESB)nr.575/2013. r K|    K|  36.gr.K|-݌ 0 Ќ     0staWtilvsunarinnar?skv.30.gr. 3.mlsl.ogorWsins?stj;rnarmanna 4.mlsl.2.  mgr.29.gr.alagannakemur:skv.4.hlutareglugerWar(ESB)nr.575/2013;og:stj;rnarmenn.  K|    K|  37.gr.K|݌ \4 Ќ     29.gr.b!30.gr.alagannafallabrott,samtfyrirsgnum. 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Ef_FjrmlaeftirlitiW_Ԁhefur,grundvelliupplUsingafr_lgbru_Ԁyfirvaldiheimarkier {  lendrarlnaeWa_fjrmlastofnunar_ԀmeWstarfsemihrlendis,hvortsemermeWeWan_tibs_, nF rkstuddastWutilaWtlaaWhnbrj;tigegnkvWumlagaYessaraeWaannarralaga,eWa 9 aWveruleghttasYv,skal_FjrmlaeftirlitiW_Ԁgera_lgbra_Ԁyfirvaldinu_heimarkinu_ԀaW  vart.Ef_lgbra_ԀyfirvaldiW_heimarkinu_ԀgrpurekkitilfullngjandirWstafanatilaWstWva  ;lgmtahttsemifyrirtkisinseWa_FjrmlaeftirlitiW_ԀteluraWyfirvaldiWmuniekkigeraYaW r getur_FjrmlaeftirlitiW_ԀleitaWaWstoWarEvr;psku_bankaeftirlitsstofnunarinnar_ԀeWa_Eftirlits e= stofnunar_Ԁ_EFTA_,eftirYvsemviW,tilsamrmisviW19.gr.reglugerWar(ESB)nr.1093/ 0 2010,sbr.lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_.    Wurenferliskv.2.mgr.erlokiWer_Fjrmlaeftirlitinu_ԀheimiltaWgrpatil_brWabirgWa  aWgerWa_ԀefbrUnanauWsynbertilYvskyniaWviWhalda_fjrmlastWugleika_ԀtilaWverjaveru i legaheildarhagsmuni_innlnseigenda_,fjrfestaogviWskiptamanna_lnastofnunar_Ԁ0slandi. \4 XrgetafaliWsr_frestanir_ԀgreiWslumendafeliYrekkisraWlnardrottnar_lnastofnun ' ar_Ԁhrlandinj;tibetrimeWferWarenlnardrottnarWrum_aWildarrkjum_._FjrmlaeftirlitiW_  skalfella_brWabirgWaaWgerWir_ԀrgildiYegarYeirraerekkilengurYrfeWaefyfirvld  heimarki_lnastofnunarinnar_ԀtakakvrWunumendurskipulagningu_fjrhags_Ԁhennar._Fjr `  mlaeftirlitiW_ԀskalupplUsa_Eftirlitsstofnun_Ԁ_EFTA_,Evr;psku_bankaeftirlitsstofnunina_Ԁog_lg S+! br_ԀyfirvldhlutaWeigandiaWildarrkjaum_brWabirgWaaWgerWir_ԀsamkvmtYessarimlsgrein " nstWulausrartafar. #   _Fjrmlaeftirlitinu_ԀerheimiltaWbannaerlendrilnastofnunaWstundastarfsemihrlandi  $ hafihlutaWeigandifyrirtkibrotiWgr;flegaeWatrekaWgegnkvWumlagaYessaraeWasam !W% YykktumogreglumsettumsamkvmtYeimeWagegnkvWumannarralagaumfjrmla J""& fyrirtki,endahafiekkitekistaWbindaendaframangreindbrotmeWrrWumsamkvmt #' lgumYessum. #(   Eferlendlnastofnunsemhefurstarfsemihrlendisersviptstarfsleyfiskal_Fjrmlaeftir $ ) litiW_ԀgrpatilviWeigandirWstafanatilaWkomavegfyriraWfyrirtkiWstundifrekariviW v%N!* skiptihrlendisogverndahagsmuni_innlnseigenda_. A&"+   UmmlsmeWferWsamkvmtYessarigreinfereftirkvWumsamningsumEvr;pskaefna  '", hagssvWiWeftirYvsemviW. '#- ЇK|    K|t  45.gr.K|tt݌ ( Ќ     35.gr.lagannaorWastsvo:    RWherragetursettreglugerWumheimildirerlendra_lnastofnana_Ԁtilstarfsemihrlandi  oginnlendra_lnastofnana_Ԁerlendis.0reglugerWinnimm.a.kveWaumeftirlitmeWognnari a krfurtiltibaogumboWsskrifstofaerlendra_lnastofnana_,umheimildirfjrmlastofnana T, og_d;tturflaga_Ԁ_lnastofnana_ԀtilaWstundafjrmlastarfsemihrlandiogumheimildir  innlendrafjrmlastofnanatilaWstundafjrmlastarfsemierlendis.  K|    K|ix  46.gr.K|ixx݌  X Ќ     EftirfarandibreytingarverWa36.gr.laganna: K #  ! ! (g00_ikmo"i0J"  i0Jy2g  a  .3  Ԉ0    0staWorWanna?Innlendfjrmlafyrirtki 1.mgr.kemur:Innlendarlnastofnanir.i0Jyz݌   Ќ  "i0J"  i0J0{2g  b  .3  Ԉ0    OrWin?starfsemi_tibsins_ 2.mgr.fallabrott.i0J0{]{݌   Ќ  "i0J"  i0Jh|2g  c  .3  Ԉ0    1.og2._mlsl_.3.mgr.orWastsvo:Ef_FjrmlaeftirlitiW_Ԁbannarekkistofnun_tibs_Ԁskv.   4.mgr.skalYaWeigisWarenYremurmnuWumfrYvaWYvbrustupplUsingarskv. wO  2.mgr.sendaYrtil_lgbrra_Ԁyfirvalda_gistirkis_.Jafnframtskal_FjrmlaeftirlitiW_Ԁsenda B  _lgbrum_Ԁyfirvldum_gistirkis_ԀupplUsingarumfjrhWogsamsetningu_eiginfjrgrunns_    fyrirtkisinsog_eiginfjrkrfur_ԀtilYessskv.92.gr.reglugerWar(ESB)nr.575/2013.i0Jh||݌  Ќ  "i0J"  i0J2g  d  .3  Ԉ0    0staWorWsins?_fjrmlafyrirtkis_ 1._mlsl_.4.mgr.kemur:_lnastofnunar_.i0J݌{  Ќ  "i0J"  i0JZ2g  e  .3  Ԉ0    ViW4.mgr.btistnUr_mlsliWur_,svohlj;Wandi:_FjrmlaeftirlitiW_Ԁskaltilkynna_Eftirlits nF stofnun_Ԁ_EFTA_ԀogEvr;psku_bankaeftirlitsstofnuninni_Ԁumslkbnn.i0JZ݌9 Ќ  "i0J"  i0J2g  f  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki 1._mlsl_.5.mgr.kemur:Lnastofnun.i0JɄ݌ Ќ  "i0J"  i0J2g  g  .3  Ԉ0    eftirorWinu?_Fjrmlaeftirlitinu_ 1._mlsl_.5.mgr.kemur:og_lgbrum_Ԁyfirvldum  YessrkisYarsemhnstarfrkirtibskriflega.i0J݌r Ќ  "i0J"  i0Jއ2g  h  .3  Ԉ0    2._mlsl_.5.mgr.fellurbrott.i0Jއ ݌e= Ќ  K|    K|  47.gr.K|"݌  Ќ     eftir36.gr.lagannakemurnUgrein,36.gr.a,semorWastsvo,samtfyrirsgn:  J    J   MikilvgttibinnanEES.J 4݌ i Ќ     _FjrmlaeftirlitiW_ԀskalviWurkennaogfaraeftirkvrWun_lgbrs_ԀyfirvaldsWruaWildar \4 rkiumaWtibslensks_fjrmlafyrirtkis_ԀYvrkiteljistmikilvgt. '   _FjrmlaeftirlitiW_Ԁskal:  ! ! _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    Lta_lgbru_Ԁyfirvaldimikilvgs_tibs_Ԁslensks_fjrmlafyrirtkis_ԀtupplUsingarskv.  4.og5.tlul.1.mgr.109.gr.xogeigasamstarfiviWyfirvaldiWviWframkvmd3. `  tlul.1.mgr.109.gr.c.i0J0݌S+! Ќ  "i0J"  i0J?2%  2  .3  Ԉ0    Lta_lgbra_ԀyfirvaldinutupplUsingarumniWurstWurmatshttufyrirtkisins " skv.80.gr.og,eftiratvikum,109.gr.daWYvmarkisemYrvarWaviWkomanditib.i0J?l݌# Ќ  "i0J"  i0J2%  3  .3  Ԉ0    Tilkynna_lgbra_ԀyfirvaldinuumkvarWanirsem_FjrmlaeftirlitiW_Ԁtekurskv.3.mgr.  $ 107.gr.aaWYvmarkisemYrvarWaviWkomanditib.i0JA݌!W% Ќ  "i0J"  i0J2%  4  .3  Ԉ0    EigasamrWviW_lgbra_ԀyfirvaldiWumrWstafanirfyrirtkisinsskv.9.mgr.78.gr.h J""& tilaWtryggjaaW_viWbragWstlun_ԀtilaWbregWastviW_lausafjrvanda_ԀgetikomiWtil_tafar #' lausra_ԀframkvmdaYegarYaWhefurYUWingufyrir_lausafjrhttu_ԀgjaldeyriYess #( _aWildarrkis_ԀYarsem_tibiW_Ԁer.i0J݌$ ) Ќ    _FjrmlaeftirlitiW_Ԁskalkomaf;togstUra_samstarfsh;pi_ԀmeW_lgbrum_Ԁyfirvldumsem v%N!* hafaeftirlitmeWmikilvgumtibumslensks_fjrmlafyrirtkis_ԀWrum_aWildarrkjum_Ԁtil A&"+ YessaWgreiWafyrirsamstarfiskv.2.mgr.og109.gr.v,endaeigi109.gr.jekkiviW._Fjr  '", mlaeftirlitiW_ԀskalsamrWiviWnnur_lgbr_Ԁyfirvld_starfsh;pnum_ԀsetjaskriflegviWmiW '#- _umvinnutilhgunhans.FjrmlaeftirlitiWstUrirfundumsamstarfsh;psogboWartilhansYau ( yfirvldsemhannvarWar.XaWskaltilkynnallummeWlimumsamstarfsh;psfyrirframum  fundimeWdagskr.FjrmlaeftirlitiWskalsvoflj;ttsemauWiWerupplUsameWlimisamstarfs  h;psumkvarWanirsemteknarerufundumogtilhvaWaaWgerWaergripiW. a K|    K|H  48.gr.K|Ho݌  Ќ     EftirfarandibreytingarverWa37.gr.laganna:  ! ! (g00_ikmo"i0J"  i0JМ2g  a  .3  Ԉ0    0staWorWsins?fjrmlafyrirtki tvvegis1.mgr.kemur:lnastofnun.i0JМ݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?eftirlitsaWila og?fjrmlafyrirtkisins 2.mgr.kemur:yfirvalda;og:  X lnastofnunarinnar.i0J1݌K #  Ќ  "i0J"  i0J|2g  c  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkis 1.mlsl.3.mgr.kemur:lnastofnunar.i0J|݌   Ќ  "i0J"  i0J2g  d  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkiW 2.mlsl.4.mgr.kemur:lnastofnunin.i0J݌   Ќ  K|    K|  49.gr.K|݌ wO  Ќ     eftir37.gr.lagannakemurnUgrein,37.gr.a,semorWastsvo,samtfyrirsgn: B  J    J  TilkynningumstofnuntibseWaYj;nustufjrmlastofnunarnstofnunartibs.J+݌    Ќ     Innlendfjrmlastofnunsemerd;tturflaglnastofnunareWasameiginlegtd;tturflag   tveggjaeWafleirilnastofnanasemhyggststarfrkjatibeWaveitaYj;nustunstofnunar {  tibssamkvmtlgumYessumWrurkiEvr;pskaefnahagssvWinu,aWildarrkiFr nF verslunarsamtakaEvr;pueWaFreyjumskaltilkynnaYaWFjrmlaeftirlitinufyrirfram. 9 Samagildirumd;tturflagslkrarfjrmlastofnunar.    Tilkynninguskv.1.mgr.skulufylgjaupplUsingarskv.2.mgr.36.gr.eftilstenduraW  starfrkjatibenupplUsingarskv.2.mlsl.1.mgr.37.gr.eftilstenduraWveitaYj;nustu r nstofnunartibs. e=   FjrmlaeftirlitiWskalsannreynahvortYeimskilyrWumsemumgetur1.mgr.32.gr.a 0 sfullngtogltafjrmlastofnuninnieWad;tturflaginutstaWfestinguYaraWltandi.Ef  skilyrWunumerfullngtskalFjrmlaeftirlitiWjafnframttilkynnalgbrumyfirvldumhlut  aWeigandirkisumfjrhWogsamsetningueiginfjrgrunnsfjrmlastofnunarinnarogfjr i hWhttugrunnslnastofnunarsemerm;Wurflagfjrmlastofnunarinnar,einsoghttu \4 grunnurinnerreiknaWurskv.3.og4.mgr.92.gr.reglugerWar(ESB)nr.575/2013. '   FjrmlaeftirlitiWgeturbannaWstarfsemiskv.1.mgr.efYaWhefurrttmtastWutilaW  tlaaWstj;rnuneWafjrhagsstaWahlutaWeigandifjrmlastofnunareWad;tturflagshennar  sekkingilegatraust.FyrirtkinuskaltilkynntafstaWaFjrmlaeftirlitsinssvoflj;ttsem `  auWiWer. S+!   BreytingarWurtilkynntumatriWumsamkvmtYessarigreinskulutilkynntarFjrmla " eftirlitinueigisWareneinummnuWiWurenYrkomatilframkvmda.FjrmlaeftirlitiW # skaltilkynnalgbrumyfirvldumYessrkisYarsemfjrmlastofnunineWad;tturflag  $ hennarveitirYj;nustuumbreytingarWurveittumupplUsingum. !W% K|    K|  50.gr.K|Э݌ #' Ќ     0staWorWanna?fjrmlafyrirtki og?fjrmlafyrirtkis 38.gr.lagannakemur:lna #( stofnun;og:lnastofnunar. $ )   v%N!* K|    K|  & ,  51.gr.K|@݌ ( Ќ     EftirfarandibreytingarverWa39.gr.laganna:  / /"i0J"  i0JD2g  a  .3  Ԉ0    0staWorWanna?Hyggistfjrmlafyrirtki kemur:Hyggistlnastofnun.i0JDq݌ Ќ  "i0J"  i0Jv2g  b  .3  Ԉ0    OrWin?ogskalhnrkstudd lokamlsliWfallabrott.',(_i0Jv݌a Ќ  K|    K|  52.gr.K|Ѳ݌  Ќ     eftir39.gr.lagannakemurnUgrein,39.gr.a,semorWastsvo,samtfyrirsgn:  J    J  RWstafanirvegnabrota.J݌   Ќ     EflgbrtyfirvaldWruaWildarrkiYarsemslensktfjrmlafyrirtkieWafjrmla  X stofnunermeWstarfsemitilkynnirFjrmlaeftirlitinuumaWYaWhafirkstuddastWutilaW K #  tlaaWfyrirtkiWbrj;tigegnkvWumlagaeWastj;rnvaldsfyrirmlaseminnleiWatilskipun    Evr;puYingsinsogrWsins2013/36/ESBeWareglugerW(ESB)nr.575/2013,eWaaWveruleg    httasYv,skalFjrmlaeftirlitiWtafarlaustgerarWstafanirtilaWtryggjaaWfyrirtkiW   farieftirkvWunum.FjrmlaeftirlitiWskaltilkynnalgbrayfirvaldinuumrWstafanirnar. wO  K|    K|u  53.gr.K|u݌    Ќ     40.gr.lagannaorWastsvo,samtfyrirsgn:   J    JW  TilkynningtilFjrmlaeftirlitsins.JW݌ {  Ќ     AWilisemhyggsteignast,einnsreWasamstarfiviWaWra,virkaneignarhlutlnastofnun nF skaltilkynnaFjrmlaeftirlitinufyrirframumformsn.HiWsamaviWhyggistaWili,einn 9 sreWasamstarfiviWaWra,aukasvoviWvirkaneignarhlutsinnaWhlutaf,stofnfeWaat  kvWisrtturhansnieWafariyfir20%,30%eWa50%eWanemisvost;rumhlutaaWlna  stofnunverWitalind;tturflaghans. r   MeWvirkumeignarhluterttviWbeinaeWa;beinahlutdeildlnastofnunsemnemur10% e= eWameiraafhlutaf,stofnfeWaatkvWisrtti,eWaaWrahlutdeildsemgerirkleiftaWhafa 0 veruleghrifstj;rnunviWkomandilnastofnunar.ViWmatYvhvorthlutdeildlna  stofnunfelisrvirkaneignarhlutskalatkvWisrtturkvarWaWurtilsamrmisviWIII.kafla  lagaumupplUsingaskyldutgefendaverWbrfaogflggunarskyldu,nr.20/2021,eftirYvsem i viWgeturtt.EkkiskalteljameWhlutaf,stofnfeWaatkvWisrttsemfjrmlafyrirtki \4 vegnaslutryggingartengslumviWtgfufjrmlagerningaog/eWatboWfjrmlagerninga ' skv.fliW16.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga,nr.115/2021,enda  suYessirttindiekkinUtteWanotuWannanhtttilaWhlutasttilumstj;rnuntgefandans  ogrWstafaWinnanrsfrflun. `    SamstarfskalverataliWmilliaWilaefYeirhafagertmeWsrsamkomulagumaWeinneWa S+! fleirisamannivirkumeignarhlutlnastofnun,hvortsemsamkomulagiWerformlegteWa " ;formlegt,skriflegt,munnlegteWameWWrumhtti.SamstarfskalalltaftaliWverafyrirhendi # YegarumeftirfaranditengsleraWrWa,nemasUntsframhiWgagnstWa:  $  _ikmo(%00"i0J"  i0Jr2%  1  .3  Ԉ0    Hj;n,aWilarskrWrisambWogbrnhj;naeWaaWilaskrWrisambW.Foreldrarog !W% brnteljastennfremuraWilarsamstarfi.i0Jr݌J""& Ќ  "i0J"  i0J2%  2  .3  Ԉ0    TengslmilliaWilasemfelasrbeineWa;beinyfirrWannarsaWilansyfirhinumeWaef #' tveWafleiriflgerubeinteWa;beintundiryfirrWumsamaaWila.Takaskaltillittil #( tengslaaWilaskv.1.,3.og4.tlul.i0J-݌$ ) Ќ  "i0J"  i0J2%  3  .3  Ԉ0    FlgsemaWilimeWbeinumeWa;beinumhttiveruleganeignarhlut,Y.e.aWilimeW v%N!*  beinumeWa;beinumhttia.m.k.20%hlutaatkvWisrttarviWkomandiflagi.Flag, A&"+ & a  m;WurflagYess,d;tturflgogsysturflgteljastsamstarfi.Takaskaltillittiltengsla ( aWilaskv.1.,2.og4.tlul.i0J1݌ Ќ  "i0J"  i0J2%  4  .3  Ԉ0    Tengsl'a(Ԁmilliflagsogstj;rnarmannaYessogflagsogframkvmdastj;raYess.i0J݌ Ќ  K|    K|  54.gr.K| ݌ T, Ќ     EftirfarandibreytingarverWa41.gr.laganna:  ! ! (g00_ikmo"i0J"  i0Jj2g  a  .3  Ԉ0    InngangsmlsliWur1.mgr.orWastsvo:TilkynningtilFjrmlaeftirlitsinsskv.40.gr.skal  veraskriflegoghenniskulufylgjaupplUsingarumeftirfarandi.i0Jj݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?Yessfjrmlafyrirtkis 2.tlul.1.mgr.kemur:Yeirrarlnastofnunar.i0J,݌ X Ќ  "i0J"  i0JK2g  c  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkis 4.tlul.1.mgr.kemur:lnastofnunar.i0JKx݌K #  Ќ  "i0J"  i0J2g  d  .3  Ԉ0    0staWorWsins?fjrmlafyrirtki 7.tlul.1.mgr.kemur:lnastofnun.i0J݌   Ќ  "i0J"  i0J2g  e  .3  Ԉ0    12.tlul.1.mgr.orWastsvo:AnnaWsemFjrmlaeftirlitiWtelurnauWsynlegtogskal    fylgjatilkynningusamkvmttilmlumsemYaWhefurbirtopinberlega.i0J݌  Ќ  "i0J"  i0JW2g  f  .3  Ԉ0    3.mlsl.2.mgr.fellurbrott.i0JW݌wO  Ќ  "i0J"  i0JS2g  g  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i0JS݌B  Ќ  "k;"  k;b0  2g3  0     v FjrmlaeftirlitiWgeturkrafistYessaWupplUsingarsamkvmtYessarigreinsu    studdarggnum.k;b݌  Ќ  K|    K|  55.gr.K|݌ nF Ќ     42.gr.lagannaorWastsvo,samtfyrirsgn: 9 J    J  Matstmabil.J݌  Ќ     EigisWarentveimurvirkumdgumeftirm;ttkutilkynningarskv.40.gr.,sbr.41.gr.,  skalFjrmlaeftirlitiWstaWfestaskriflegam;ttkuhennar.HiWsamaviWumm;ttkuviW r b;tarupplUsingaskv.2.mgr.0staWfestinguskalkomaframfyrirhvaWadagmegivntaniWur e= stWuFjrmlaeftirlitsins. 0   TeljiFjrmlaeftirlitiWaWaflaYurfitarlegriupplUsingaenYeirrasemupperutaldar1.  mgr.41.gr.frYeimsemhyggsteignasteWaaukaviWvirkaneignarhlutgeturYaWskriflega  krafiWviWkomandiumYr.SlkkrafaskalsettframeigisWarenfimmtuvirkumdgumeftir i staWfestingum;ttkutilkynningar. \4   FjrmlaeftirlitiWhefursextuvirkadagafrstaWfestingum;ttkutilkynningarmeWupp ' lUsingumskv.41.gr.tilYessaWmetahvortYaWtelurYannsemhyggsteignasteWaaukaviW  virkaneignarhluthfantilaWfarameWeignarhlutinn.S;skaWeftirviWb;tarupplUsingum  frviWkomandi,sbr.2.mgr.,btistbiWeftirupplUsingumviWdagafjldaskv.1.mlsl.,Y; `  ekkiumframtuttuguvirkadaga,eWaYrjtuvirkadagaefssemhyggsteignasteWaaukaviW S+! virkaneignarhluterstaWsetturrkiutanEvr;pskaefnahagssvWisinseWalUturekkiopinberu " fjrmlaeftirlitiinnanEvr;pskaefnahagssvWisins.FjrmlaeftirlitinuerheimiltaW;ska # aftureftirfrekariupplUsingum.SlkbeiWnilengirekkiframangreindatmafresti.  $   LigginiWurstaWaFjrmlaeftirlitsinsekkifyririnnanmatstmabilsskv.3.mgr.skallitiW !W% svoaWFjrmlaeftirlitiWgeriekkiathugasemdirviWfyrirtlanirYesssemhyggsteignast J""& eWaaukaviWvirkaneignarhluthlutaWeigandilnastofnun. #' K|    K|  56.gr.K|D݌ $ ) Ќ     eftir42.gr.lagannakomatvrnUjargreinar,42.gr.aog42.gr.b,semorWastsvo, v%N!* samtfyrirsgnum: A&"+  _  '",   & a  a.(42.gr.a.) ( J    J  Mathfi.J݌  Ќ   'a(  _FjrmlaeftirlitiW_ԀleggurmathvortssemhyggsteignasteWaaukaviWvirkaneignarhlut  shfurtilaWeiga_eignarhlutinn_ԀmeWtillititilheilbrigWsogtraustsreksturs_lnastofnunar_ a oglklegrahrifahans_lnastofnunina_ԀoghvortfjrmgnunfyrirhugaWs_virks_Ԁeignarhlutar T, straust.Skalmat_Fjrmlaeftirlitsins_ԀgrundvallastllumeftirfarandiatriWum:  ! ! _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    OrWsporiYesssemhyggsteignasteWaaukaviWvirkaneignarhlut.i0J݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    OrWspori,Yekkingu,hfniogreynslustj;rnarmannaogframkvmdastj;ra_lnastofnun   arinnar_ԀkomitilhinnafyrirhuguWukaupaeWaaukningar_virks_Ԁeignarhlutar.i0J݌ X Ќ  "i0J"  i0J2%  3  .3  Ԉ0    FjrhagsleguheilbrigWiYesssemhyggsteignasteWaaukaviWvirkaneignarhlut_fjr K #  mlafyrirtkinu_,einkummeWtillititilYessreksturssem_lnastofnunin_Ԁhefur,eWamun    hafa,meWhndum.i0J݌   Ќ  "i0J"  i0J2%  4  .3  Ԉ0    HvorttlamegiaWeignarhaldYesssemhyggsteignasteWaaukaviWvirkaneignarhlut   munihafahrifhvorthlutaWeigandilnastofnunmunifylgja_varfrniskrfum_Ԁsam wO  kvmtlgumogreglumsemumstarfsemihennargilda.ViWmatYvskalm.a.horft B  tilYesshvortstaWa_lnastofnunarinnar_ԀsamstWuflagasemhnmuntilheyrakunni    aWmati_Fjrmlaeftirlitsins_ԀaWhindraeWlilegar_eftirlitsaWgerWir_,_upplUsingaskipti_ԀviW   nnur_lgbr_ԀyfirvldeWaskiptingubyrgWarmilli_lgbrra_Ԁyfirvalda.i0J݌{  Ќ  "i0J"  i0J.2%  5  .3  Ԉ0    HvorttlamegiaWfyrirhugaWeignarhaldtengist_peningaYvtti_ԀeWafjrmgnunhryWju nF verka,eWatilrauntilslksathfis,eWagetiaukiWlkurslkuathfiinnanhlutaWeigandi 9 _lnastofnunar_.i0J.[݌ Ќ    EfssemhyggsteignasteWaaukaviWvirkaneignarhluterfjrmlafyrirtki,_vtrygginga  flag_ԀeWa_rekstrarflag_ԀverWbrfasj;WameWstarfsleyfiWruaWildarrkieWa_m;Wurflag_Ԁslks r aWilaeWaeinstaklingureWa_lgaWili_ԀsemhefuryfirrWyfirslkumaWilaskal_FjrmlaeftirlitiW_ e= hafasamrWviWviWeigandi_lgbr_ԀyfirvldviWmatsitt._FjrmlaeftirlitiW_ԀskalaWeiginfrum 0 kvWiveitaviWkomandiyfirvldumupplUsingarsemerunauWsynlegarfyrirmatYeirraog  verWanstWulausrartafarviW;skumumfrekariupplUsingarsemskiptamlifyrirmatiW.    b.(42.gr.b.) \4 J    J  MatsamhliWaums;kn_eignarhaldsflags_ԀumsamYykki.J݌ ' Ќ     Farimathfiskv.42.gr.aframsamhliWamatiums;kn_eignarhaldsflags_Ԁ_fjrmla  sviWi_ԀeWablandaWs_eignarhaldsflags_ԀfjrmlastarfsemiumsamYykkiskv.BhlutaYessa  kaflaskal_FjrmlaeftirlitiW_ԀhafasamrWviW_eftirlitsaWila_Ԁ_samstWugrunni_Ԁog_lgbrt_Ԁyfir `  valdYvaWildarrkiYarsem_eignarhaldsflagiW_Ԁ_fjrmlasviWi_ԀeWablandaWa_eignarhalds S+! flagiW_ԀfjrmlastarfsemihefurstaWfestuviWmatiW. "   _Matstmabil_Ԁskv.3.mgr.42.gr.lengistumYanntmasemtekuraWafgreiWaums;kn # _eignarhaldsflags_Ԁ_fjrmlasviWi_ԀeWablandaWs_eignarhaldsflags_Ԁfjrmlastarfsemiumsam  $ Yykkiogekkiskemuren21virkandag. !W% K|    K|  57.gr.K|݌ #' Ќ     EftirfarandibreytingarverWa2.mgr.43.gr.laganna: #( ! ! 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"   EftirlitsrWstafanirskv.2.mgr.getafaliWsr: # ! !"i0J"  i0Jh2%  1  .3  Ԉ0    AWfellatmabundiWrgildiatkvWisrttsemfylgireignarhluteignarhaldsflagsins  $ fjrmlasviWieWablandaWaeignarhaldsflagsinsfjrmlastarfsemifjrmlafyrirtki !W% semerd;tturflagYess.i0Jh i݌J""& Ќ  "i0J"  i0Jj2%  2  .3  Ԉ0    Krfuumrbtur.i0Jjj݌#' Ќ  "i0J"  i0Jk2%  3  .3  Ԉ0    KrfuumaWeignarhaldsflagiWfjrmlasviWieWablandaWaeignarhaldsflagiWfjr #( mlastarfsemiyfirfrihlutdeildsnafjrmlafyrirtkisemerd;tturflagYesstilhlut $ ) hafasinna.i0Jkk݌v%N!* Ќ  "i0J"  i0Jm2%  4  .3  Ԉ0    AWfelatmabundiWWrueignarhaldsflagifjrmlasviWi,blnduWueignarhaldsflagi A&"+ fjrmlastarfsemieWafjrmlafyrirtkiinnansamstWunnaraWberabyrgWYvaW  '", fariWsaWkrfumlagaYessarasamstWugrunni.i0Jmm݌'#- Ќ  "i0J"  i0Jo2%  5  .3  Ԉ0    TakmrkuneWabannviWtgreiWslumeWavaxtagreiWslumtilhluthafa.i0Joo݌( Ќ  "i0J"  i0Jp2%  6  .3  Ԉ0    KrfuumaWeignarhaldsflagiWfjrmlasviWieWablandaWaeignarhaldsflagiWfjr  mlastarfsemiseljieWaminnkieignarhlutisnafjrmlafyrirtkjumeWaWrumaWilum  fjrmlamarkaWi.i0Jpp݌a Ќ  "i0J"  i0Jr2%  7  .3  Ԉ0    KrfuumaWeignarhaldsflagiWfjrmlasviWieWablandaWaeignarhaldsflagiWfjr T, mlastarfsemileggiframtlunumhvernigYaWmunintafarhltaaWnUjukrfumlaga  Yessara.i0Jrr݌ Ќ  K|    K|t  65.gr.K|tt݌  X Ќ     eftir49.gr.blagannakemurnUrhlutiVI.kafla,erverWurChluti,meWfyrirsgninni K #  Milligngum;WurflaginnanEES,meWfj;rumnUjumgreinum,49.gr.h!49.gr.k,semorW    astsvo,samtfyrirsgnum:      a.(49.gr.h.) wO  J    Jv  SkyldatilaWhafamilligngum;WurflaginnanEES.Jvv݌ B  Ќ     TveWafleirifjrmlafyrirtkiEvr;pskaefnahagssvWinu,semtilheyrasmuYriWja    rkissamstWu,skuluhafasameiginlegtmilligngum;WurflagsemermeWstaWfestuEvr   ;pskaefnahagssvWinu. {    Skyldaskv.1.mgr.gildirekkiefheildarvirWieignaYriWjarkissamstWunnarEvr;pska nF efnahagssvWinuerminnaenjafnvirWi40milljarWaevra.HeildarvirWiWskalreiknaWsem 9 samtala:  / /"i0J"  i0Jy2%  1  .3  Ԉ0    HeildarvirWiseignahversfjrmlafyrirtkisinnanYriWjarkissamstWunnarEvr;pska  efnahagssvWinusamkvmtsamstWuefnahagsreikningi,eWaefnahagsreikningihvers r fyrirtkisefsamstWuefnahagsreikningierekkifyriraWfara.i0Jyz݌e= Ќ  "i0J"  i0J{2%  2  .3  Ԉ0    HeildarvirWiseignahverstibsYriWjarkissamstWunnarmeWleyfitilaWstarfaEvr 0 ;pskaefnahagssvWinugrundvellitilskipunarEvr;puYingsinsogrWsins2013/36/ESB  eWa2014/65/ESBeWareglugerWar(ESB)nr.600/2014.i0J{|݌ Ќ    b.(49.gr.i.) \4 J    J,~  Tvmilligngum;WurflginnanEES.J,~V~݌ ' Ќ     FjrmlaeftirlitiWgeturheimilaWfjrmlafyrirtkjumskv.1.mgr.49.gr.haWhafatv  milligngum;WurflgEvr;pskaefnahagssvWinuefstofnsetningeinsmilligngum;Wur  flags: `  ! ! (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    samrmdistekkireglumeWakrfumeftirlitsaWilarkiutanEvr;pskaefnahagssvWisins S+! Yarsemendanlegtm;WurflagYriWjarkissamstWunnarhefuraWalskrifstofusnaumaW " greiningustarfsemi,eWai0JҀ݌# Ќ  "i0J"  i0J2g  b  .3  Ԉ0    gerWiskilabrni;skilvirkarienefumvriaWrWatvmilligngum;WurflgaWmati  $ lgbrsskilavaldsmilligngum;WurflagsinsEvr;pskaefnahagssvWinu.i0JĂ݌!W% Ќ    c.(49.gr.j.) #' J    Jv  Formmilligngum;WurflagsinnanEES.Jv݌ #( Ќ     Milligngum;WurflagEvr;pskaefnahagssvWinuskalhafastarfsleyfisemlnastofnun $ ) eWasamYykkisemeignarhaldsflagfjrmlasviWieWablandaWeignarhaldsflagfjrmla v%N!* starfsemi. A&"+   Efekkertfjrmlafyrirtkjannaskv.1.mgr.49.gr.herlnastofnun,eWaefsetjaverWur  '", f;tannaWmilligngum;WurflagEvr;pskaefnahagssvWinutengslumviWfjrfestingar '#- starfsemitilaWhltareglumeWakrfumumaWgreiningustarfsemiskv.aliW49.gr.i,m ( milligngum;WurflagiWeWaannaWYeirraY;verameWstarfsleyfisemverWbrfafyrirtki.    d.(49.gr.k.) a J    J  UpplUsingagjftilEvr;pskubankaeftirlitsstofnunarinnar.J݌ T, Ќ     FjrmlaeftirlitiWskaltilkynnaEvr;pskubankaeftirlitsstofnuninnium:  ! ! _ikmo(%00"i0J"  i0Jo2%  1  .3  Ԉ0    HeitieftirlitsskyldrafjrmlafyrirtkjasemtilheyraYriWjarkissamstWusemstarfarhr  landiogheildarvirWieignaYeirra.i0Jo݌  Ќ  "i0J"  i0J2%  2  .3  Ԉ0    HeititibameWleyfitilaWstarfahrlandigrundvellilagaYessaraeWalagaum  X markaWifyrirfjrmlagerningasemtilheyraYriWjarkissamstWusemstarfarhrlandi K #  ogheildarvirWieignaYeirra.i0J݌   Ќ  "i0J"  i0Jݍ2%  3  .3  Ԉ0    Heitiogformmilligngum;WurflagaEvr;pskaefnahagssvWinusemerusettf;thr    landiogheitiYriWjarkissamstWnasemYautilheyra.i0Jݍ ݌  Ќ  K|    K|w  66.gr.K|w݌ B  Ќ     undan40.gr.lagannakemurfyrirsgnnUjumhlutaVI.kaflalagannasemorWastsvo:    A.Virkireignarhlutirlnastofnunum.   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B    _Tilnefningarnefnd_ԀskalhafaaWgangaWfjrmunum,ytrirWgjfogWrum_aWfngum_Ԁsem    hnYarftilaWgegnastrfumsnum.     GreinYessigildirekkieftilnefningarallrastj;rnarmannafallaundirkvWi7.gr.lagaum {  _BankasUslu_Ԁrkisins,nr.88/2009. nF K|    K|  77.gr.K|݌  Ќ     EftirfarandibreytingarverWa54.gr.laganna:  ! ! (g00_ikmo"i0J"  i0JZ2g  a  .3  Ԉ0    _LokamlsliWur_Ԁ1.mgr.orWastsvo:Stj;rnskala.m.k.rlegaendurmetastj;rnarhtti r flagsinsogbregWastviWannmrkumsemkomalj;s.i0JZ݌e= Ќ  "i0J"  i0J2g  b  .3  Ԉ0    2.mgr.orWastsvo:i0J4݌0 Ќ  "k;"  k;0  2g3  0     v Stj;rnarmaWurogframkvmdastj;riskulustarfaafheiWarleika,heilindumogfag  mennsku.XeirskuluverasjlfstWirhugsunYannigaWstj;rnarmenngetimeW_skil  virkum_ԀhttimetiW,gagnrUntoghafteftirlitmeWkvarWanatkuframkvmdastj;raog i framkvmdastj;rimeWkvarWanatkustj;rnendasemsvarabeinttilhans.k;'݌\4 Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWorWanna?aWframkvmdastj;riflagsins 2._mlsl_.3.mgr.kemur:framkvmda ' stj;raflagsins,YarmeWalYvaWhann.i0J݌ Ќ  "i0J"  i0Jc2g  d  .3  Ԉ0    6.mgr.orWastsvo:i0Jc݌ Ќ  "k;"  k;V0  2g3  0     v Stj;rnskalhafaeftirlitmeW_upplUsingagjf_Ԁogsamskiptumflagsins.k;V݌`  Ќ  "i0J"  i0J2g  e  .3  Ԉ0    2._mlsl_.7.mgr.orWastsvo:0Yvskyniskal_fjrmlafyrirtkiW_Ԁm.a.birtarlegayfirlUs S+! inguumstj;rnarhttifyrirtkisinssrstkumkafla_rsreikningi_ԀeWarsskUrsluog " geragreinfyrirstj;rnarhttumsnumog_starfskjarastefnu_Ԁveffyrirtkisins,Yar # meWalYvhvernigYaWfariaWkvWumYessakafla,ogbirtaYaryfirlUsinguumstj;rnar  $ httisna.i0J݌!W% Ќ  K|    K|  78.gr.K|!݌ #' Ќ     0staW_tilvsunarinnar_Ԁ?17.gr. 1._mlsl_.1.mgr.54.gr.alagannakemur:77.gr.aog77. #( gr.b. $ )   v%N!* K|    K|  79& ,  .gr.K|݌ ( Ќ     EftirfarandibreytingarverWa57.gr.laganna:  / /"i0J"  i0J2g  a  .3  Ԉ0    eftirorWunum?snviW og?viWskiptiviW 1.og2._mlsl_.1.mgr.kemur:stj;rnar   menn;og:stj;rnarmanneWa.',(i0J݌a Ќ  "i0J"  i0J2g  b  .3  Ԉ0    _LokamlsliWur_Ԁ1.mgr.orWastsvo:kvWiYessarargreinargildaeinnigummaka,brn T, ogforeldra_stj;rnarmanns_ԀeWaframkvmdastj;ra_fjrmlafyrirtkis_Ԁogfyrirtkisem  stj;rnarmaWur,framkvmdastj;rieWamaki,barneWaforeldrihansvirkaneignarhlut  ,gegnirstWu_stj;rnarmanns_,framkvmdastj;raeWastj;rnandasemsvararbeinttil   framkvmdastj;raeWageturafWrumskumhaftveruleghrif.i0J݌ X Ќ  "i0J"  i0J2g  c  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:ViWskiptistj;rnarmannaogstarfsmannaviWfjrmla K #  fyrirtki.i0J,݌   Ќ  K|    K|f  80.gr.K|f݌   Ќ     undan51.gr.lagannakemurfyrirsgnnUjumhluta_VII_.kaflalagannasemorWast wO  svo:B.Samsetning,_hfisskilyrWi_Ԁogstrfstj;rnarogframkvmdastj;ra. B  K|    K|$  81.gr.K|$K݌   Ќ     0staW57.gr.alagannakomaYrjrnUjargreinar,57.gr.a!57.gr.c,semorWastsvo, {  samtfyrirsgnum: nF   a.(57.gr.a.)  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Ќ    _Starfskjarastefna_Ԁskalgreinamilli: " / /"i0J"  i0J2%  1  .3  Ԉ0    Fastrastarfskjara,semskulufyrstogfremstendurspeglaviWeigandistarfsreynsluog # byrgWsamkvmtstarfslUsingu.i0J)݌ $ Ќ  "i0J"  i0Jj 2%  2  .3  Ԉ0    _Kaupauka_,semskalendurspegla_sjlfbran_Ԁog_httuveginn_Ԁrangurograngurumfram !W% krfurtilstarfsmannssamkvmtstarfslUsingu.i0Jj  ݌J""& Ќ    Stj;rn_fjrmlafyrirtkis_ԀskalreglubundiWmetahvort_starfskjarastefna_ԀsamrmistYessari #' greinoghafaeftirlitmeWframkvmdhennar.AWminnstakostirlegaskalfarafram;hW #( miWlgtinnramatYvhvortstarfskjrsamrmist_starfskjarastefnu_Ԁog_verklagsreglum_Ԁog $ ) WrumviWmiWumsemstj;rnhefursamYykktvarWandistarfskjr. v%N!*   A&"+   b.(57.gr& ,  .b.) 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K|    K|E  82.gr.K|EE݌ S+! Ќ     eftir57.gr.blaganna,erverWur57.gr.d,komatvrnUjargreinar,57.gr.eog57.gr. " f,semorWastsvo,samtfyrirsgnum: #   a.(57.gr.e.) !W% J    JG  _Starfskjaranefnd_.JG1G݌ J""& Ќ     Kerfislegamikilvgtfjrmlafyrirtkiskalstarfrkja_starfskjaranefnd_. #'   _Starfskjaranefnd_ԀskalskipuWYannigaWhngetilagtfaglegtogsjlfstttmat_starfskjara #( stefnu_ԀogframkvmdhennaroghvatatilaWstUrahttuogeiginog_lausafjrstWu_.A.m.k. $ ) Yrrstj;rnarmennskulusitjanefndinniogskaleinnYeirragegnaformennsku. v%N!*   _Starfskjaranefnd_ԀberbyrgW: A&"+ / /"i0J"  i0JJ2%  1  .3  Ԉ0    UndirbningikvarWanaumstarfskjr,Y.m.t.YeirrakvarWanasemhafahrifhttu  '", og_httustUringu_ԀfyrirtkisinsogYeirrakvarWanasemstj;rneWaframkvmdastj;ri '#- tekur,meWhttisemtekurtillittil_langtmahagsmuna_Ԁhluthafa,fjrfestaogannarra ( _hagsmunaaWila_Ԁfyrirtkisinsog_almannahagsmuna_.i0JJJ݌ Ќ  "i0J"  i0JM2%  2  .3  Ԉ0    Umsj;nmeWstarfskjrumyfirmanna_httustUringar_Ԁog_regluvrslu_.i0JMM݌ Ќ    Starfrkifjrmlafyrirtkiekki_starfskjaranefnd_Ԁberstj;rnbyrgWumsj;nmeWstarfs a kjrumyfirmanna_httustUringar_Ԁog_regluvrslu_,sbr.2.tlul.3.mgr. T,   b.(57.gr.f.)  J    JzP  UpplUsingarumstarfskjr.JzPP݌   Ќ     _FjrmlaeftirlitiW_ԀskalsafnaupplUsingum:  X / /"i0J"  i0JQ2%  1  .3  Ԉ0    SembirtarerusamrmiviWg!iogkliW1.mgr.450.gr.reglugerWar(ESB)nr.575/ K #  2013ogupplUsingumsemfjrmlafyrirtkiveitaummunlaunumkynjannaognUta    YrupplUsingartilviWmiWunarum_starfskjaraYr;un_Ԁogframkvmd.i0JQQ݌   Ќ  "i0J"  i0JS2%  2  .3  Ԉ0    UmfjldaeinstaklingahverjufjrmlafyrirtkisemfjafnvirWi1_millj_._evra_ԀeWameira   launhverju_reikningsri_ԀogumstarfsskyldurYeirra,Yau_rekstrarsviW_ԀsemYeirstarfa wO  viWoghelstuYttistarfskjaraYeirra,YarmeWalfststarfskjr,_kaupauka_Ԁog_lfeyris B  framlg_.i0JS(T݌   Ќ    _FjrmlaeftirlitiW_ԀskalsendaEvr;psku_bankaeftirlitsstofnuninni_ԀupplUsingarskv.1.mgr.   K|    K|W  83.gr.K|WW݌ nF Ќ     undan57.gr.alagannakemurfyrirsgnnUjumhluta_VII_.kaflalagannasemorWast 9 svo:C.Starfskjr.  K|    K|4Y  84.gr.K|4Y[Y݌ r Ќ     59.gr.lagannafellurbrott,samtfyrirsgn. e= K|    K|Z  85.gr.K|Z=Z݌  Ќ     OrWiW?beins 2._mlsl_.3.mgr.60.gr.blagannafellurbrott.  K|    K|7[  86.gr.K|7[^[݌ \4 Ќ     undan58.gr.lagannakemurfyrirsgnnUjumhluta_VII_.kaflalagannasemorWast ' svo:D._Xagnarskylda_.  K|    K|\  87.gr.K|\\݌ `  Ќ     2.mgr.61.gr.lagannafellurbrott. S+! K|    K|]  88.gr.K|]]݌ # Ќ     undan78.gr.lagannakomatvrnUjargreinar,77.gr.aog77.gr.b,semorWastsvo,  $ samtfyrirsgnum: !W%   a.(77.gr.a.) #' J    J_  EftirlitskerfimeWhttu.J_+_݌ #( Ќ     FjrmlafyrirtkiskalhverjumtmahafayfiraWrWatryggueftirlitskerfimeWhttu $ ) tengslumviWallastarfsemisna.HjfjrmlafyrirtkiskuluveratilstaWarfullngjandi v%N!* innri_ferlar_ԀtilaWmetanauWsynlegastrW,samsetninguoginnridreifingu_eiginfjrgrunns_ A&"+ meWhliWsj;nafYeirrihttusemstarfseminfelursrhverjusinni,m.a.viW_lagssviWs  '", myndir_,YarmeWalYrsem_lagspr;f_Ԁskv.2.mgr.leiWalj;s.Innri_ferlarnir_Ԁskuluendur '#- metnirreglulegatilaWtryggjaaWYeirsufullngjandimeWhliWsj;nafeWli,umfangiog ( margbreytileikastarfseminnar.    FjrmlafyrirtkiberaWframkvmaregluleg_lagspr;f_ԀogskjalfestaforsendurogniWur  stWurYeirra.NiWurstWur_lagspr;fa_Ԁskuluveradagskrnsta_stj;rnarfundar_ԀeftiraW a niWurstaWaYeirraliggurfyrir. T,   &  Innri_ferlar_Ԁ_fjrmlafyrirtkis_Ԁskv.1.mgr.skulu,eftirYvsemviW,takatil_httuYtta_  skv.78.gr.a',eԀ!78.gr.i.Fjrmlafyrirtkiskalhafa_verkferla_Ԁsemtryggja_upplUsingaskipti_  milli_httustUringar_Ԁogstj;rnarvegnaallrahelstu_httuYtta_Ԁstarfsemiflagsinsog   breytingaYeim.  X   EftirlitskerfimeWhttuskaleinnigtakatiloginnihaldainnriferlaumhverskonarviW K #  skiptiviWblandaW_eignarhaldsflag_Ԁog_d;tturflg_ԀYesssYaWblandaW_eignarhaldsflag_    _m;Wurflags_Ԁ_fjrmlafyrirtkis_.      GreinYessigildirum_m;Wurstofnanir_Ԁ_aWildarrkjum_ԀaWYvmarkisemleiWiraf2.og3.   Ytti2.kaflaII.blks1.hlutareglugerWar(ESB)nr.575/2013._D;tturflag_Ԁsemerfjrmla wO  fyrirtkiskalfaraeftirgreinYessari_undirsamstWugrunni_ԀefYaW,eWa_m;Wurflag_ԀYessef B  YaWer_eignarhaldsflag_Ԁ_fjrmlasviWi_ԀeWablandaW_eignarhaldsflag_Ԁfjrmlastarfsemi,    hefur_d;tturflag_ԀrkiutanEvr;pska_efnahagssvWisins_Ԁsemerfjrmlafyrirtki,_fjrmla   stofnun_ԀeWa_rekstrarflag_ԀverWbrfasj;WaeWahlutdeildslkuflagi. {    _FjrmlaeftirlitiW_ԀgeturveittfjrmlafyrirtkiundanYgufrkrfumsamkvmtgrein nF YessariaWuppfylltumskilyrWum10.gr.reglugerWar(ESB)nr.575/2013. 9   b.(77.gr.b.)  J    JIo  _httustUring_.JIoso݌ r Ќ     Fjrmlafyrirtkiskalstarfrkja_httustUringu_Ԁeiningusemer;hWWrum_starfseining e= um_ԀYess,efYaWviW,aWteknutillititilstrWar,eWlisogumfangsrekstrarfyrirtkisins,og 0 YesshversumargYttstarfsemiYesser.FjrmlafyrirtkiskaltryggjaaW_httustUring_Ԁhafi  ngilegtvald,fjrveitingarogheimildir,m.a.tilYessaWaflagagnaogupplUsingasem_nauW  synlegar_Ԁerustarfsemi_httustUringar_. i   _httustUring_ԀskalsjtilYessaWgreining,mlingog_skUrslugjf_Ԁumhttustarfsemi \4 _fjrmlafyrirtkis_Ԁfariframogsfullngjandi,Y.m.t.skUrslurtilstj;rnendaog_eftirlitsaWila_. ' _httustUring_ԀskaltakavirkanYttm;tun_httustefnu_Ԁ_fjrmlafyrirtkis_ԀoghafaaWkomu  aWviWameirikvrWunumum_httustUringu_._httustUring_ԀskalhafaheildstWayfirsUnyfir  helstu_httuYtti_Ԁstarfsemi_fjrmlafyrirtkis_. `    Framkvmdastj;rirWuryfirmann_httustUringar_.YfirmaWur_httustUringar_Ԁskalba S+! viWsjlfstWisemstj;rnandioghafaumsj;nmeWogberabyrgWYeirrieininguYarsem " _httustUring_Ԁ_fjrmlafyrirtkis_Ԁferfram.TryggtskalaWyfirmaWur_httustUringar_Ԁhafi # _milliliWalausan_ԀaWgangaWstj;rn.YfirmaWur_httustUringar_Ԁskalleggjafyrir_httunefnd_  $ stj;rnar,eWastj;rnfyrirtkisinss_httunefnd_ԀekkitilstaWar,skUrsluumframkvmd !W% _httustUringar_ԀsvooftsemYurfaYykir,Y;eigisjaldnarenrlega.LtiyfirmaWur_httu J""& stUringar_ԀafstrfumskalYaWtilkynnt_Fjrmlaeftirlitinu_.Yfirmanni_httustUringar_ԀverWur #' hvorkisagtuppstrfumnhannfrWurtilstarfinemaaWfengnusamYykkistj;rnar. #(   Efstarfsemi_fjrmlafyrirtkis_ԀrttltirekkisrstaktstWugildiyfirmanns_httustUringar_ $ ) getur_FjrmlaeftirlitiW_ԀheimilaWaWannar_httsettur_ԀstarfsmaWurhafiumsj;nmeW_httustUr v%N!* ingu_Ԁ_fjrmlafyrirtkisins_,aWYvtilskilduaWengir_hagsmunarekstrar_ԀsutilstaWar.ViW A&"+ slktmatskal_FjrmlaeftirlitiW_ԀhafahliWsj;nafeWliogumfangistarfsemifyrirtkisinsog  '", YvhversumargYtthner.SeWlabanka0slandserheimilt,reglumsettumskv.5.mgr.,aW '#- kveWaumhvenrstarfsemi_fjrmlafyrirtkis_ԀrttltiraWekkistilstaWarsrstaktstWu ( gildiyfirmanns_httustUringar_.    SeWlabanki0slandsgetursettreglurumframkvmd_httustUringar_,stWuYeirrasem  framkvma_httustUringu_Ԁskipuriti_fjrmlafyrirtkja_Ԁogumeftirlitskerfivegna_httu a Ytta_Ԁstarfsemi_fjrmlafyrirtkja_. T, K|    K|  89.gr.K|̂݌  Ќ     EftirfarandibreytingarverWa78.gr.laganna:   ! ! (g00_ikmo"i0J"  i0J-2g  a  .3  Ԉ0    1.mgr.orWastsvo:i0J-Z݌ X Ќ  "k;"  k;0  2g3  0     v Fjrmlafyrirtkiskalstarfrkja_httunefnd_.NefndinskalaWlgmarkiskipuW K #  Yremurmnnum.Nefndarmennskuluverastj;rnarmennviWkomandifyrirtkiogba    yfir_ngilegri_ԀYekkinguoghfnitilaWskiljaaWfulluoghafaeftirlitmeW_httustefnu_    _oghttuviljaflagsins.httunefndskalsinnarWgjafarogeftirlitshlutverkifyrir   stj;rnfyrirtkisins,m.a.vegnam;tunarhttustefnuoghttuviljafyrirtkisins,og wO  aWstoWastj;rninaviWeftirlitmeWframkvmdframkvmdastj;raogstj;rnendasem B  svarabeinttilframkvmdastj;rahttustefnufyrirtkisins.k;L݌   Ќ  "i0J"  i0J^2g  b  .3  Ԉ0    ViW2.mgr.btist:oggetaleitaWaWstoWarhttustUringarviWkomandifyrirtkisogs;tt   utanaWkomandisrfrWirWgjf.i0J^݌{  Ќ  "i0J"  i0J2g  c  .3  Ԉ0    eftirorWunum?samrmisthttustefnufyrirtkisins 3.mgr.kemur:ogtakiaWWru nF leytingjanlegttillittilhttu,eiginfjr,laussfjrogYesshversulklegartekjureru 9 ogtmasetningarYeirra.i0J݌ Ќ  "i0J"  i0Jь2g  d  .3  Ԉ0    4.mgr.orWastsvo:i0Jь݌ Ќ  "k;"  k;č0  2g3  0     v FjrmlaeftirlitiWgetur,meWhliWsj;nafstrW,eWliogumfangirekstrarfjrmlafyrir r tkis,ogYvhversumargYttstarfsemifyrirtkisinser,heimilaWfjrmlafyrirtkiaW e= sameinastrfhttunefndarogendurskoWunarnefndarskv.IX.kaflaAlgumumrs 0 reikninga,nr.3/2006.NefndarmennsameinaWrarnefndarskulubayfirngilegriYekk  inguoghfnitilaWsinnaverkefnumsemannarshefWuveriWfalinhvorrinefndfyrirsig.k;č݌ Ќ  K|    K|ڐ  90.gr.K|ڐ݌ \4 Ќ     0staWorWanna?lntakenda 1.mlsl.og?eiginfjrYrf lokamlsliW2.mgr.78.gr.a ' lagannakemur:viWskiptamanna;og:innrirWstfuneiginfjrgrunns.  K|    K|a  91.gr.K|a݌ `  Ќ     OrWiW?skjalfestri 1.mgr.78.gr.b,1.mlsl.1.mgr.78.gr.cog1.mlsl.1.mgr.78. S+! gr.dlagannafellurbrott. " K|    K|  92.gr.K|Փ݌  $ Ќ     EftirfarandibreytingarverWa78.gr.elaganna: !W% / /"i0J"  i0JŔ2g  a  .3  Ԉ0    OrWiW?skjalfesta 1.mgr.fellurbrott.i0JŔ݌J""& Ќ  "i0J"  i0Jؕ2g  b  .3  Ԉ0    eftir3.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:i0Jؕ݌#' Ќ  "k;"  k;0  2g3  0     v FjrmlafyrirtkisemhefurviWtreikningeiginfjrkrfumvegnastWuhttuskv. #( 2.kaflaIV.blki3.hlutareglugerWar(ESB)nr.575/2013jafnaWstWursnarhluta $ ) brfumsemmyndahlutabrfavsitlum;tistWumframtWarsamningumeWaWrum v%N!* afurWumsemtengjastvsitlunniskalhafayfiraWrWangueiginftilYessaWmta A&"+ httutapivegnaYessaWvirWiafurWannabreytistekkiaWfullutaktviWhlutabrfin  '", semmyndavsitluna.FjrmlafyrirtkiskaleinnighafayfiraWrWangueiginftil '#- YessaWmtahttuvegnagagnstWrastaWnaframtWarsamningumsemerutengdir ( smuhlutabrfavsitlueneruekkimeWsamalftmaeWasamsetningu.k;(݌ Ќ  "k;"  k;]0  2g3  0     v FjrmlafyrirtkisemnUtirheimild345.gr.reglugerWar(ESB)nr.575/2013skal  hafayfiraWrWangueiginftilYessaWmtahttutapitmabilinumilliupphaf a legrarskuldbindingarognstaviWskiptadags.k;]݌T, Ќ  K|    K|S  93.gr.K|Sz݌  Ќ     0staW1.mgr.78.gr.flagannakomatvrnUjarmlsgreinar,svohlj;Wandi:     Fjrmlafyrirtkiskal,meWinnriferlumeWastaWlaWriaWferWeWaeinfaldaWristaWlaWri  X aWferWsamrmiviWreglurskv.10.tlul.1.mgr.117.gr.b,greina,meta,stUraogmilda K #  httuvegnamgulegravaxtabreytingasemhafahrifbWihagrntvirWieiginfjrog    hreinarvaxtatekjurvegnaviWskiptautanveltub;kar.FjrmlaeftirlitiWgeturkrafistYessaW    fyrirtkiWnotistWluWuaWferWinaefinnriferlarfyrirtkisinseruekkifullngjandi.Fjr   mlaeftirlitiWgeturkrafistYessaWltiWogeinfaltfjrmlafyrirtki,sbr.145.tlul.1.mgr. wO  4.gr.reglugerWar(ESB)nr.575/2013,notistWluWuaWferWinaefeinfaldaWastaWlaWaaWferWin B  mtirekkingjanlegavaxtahttuvegnaviWskiptafyrirtkisinsutanveltub;kar.      FjrmlafyrirtkiskalhafastefnuogferlatilaWgreinaogvaktahttuvegnamgulegra   breytingavaxtalagisemhefurhrifbWihagrntvirWieiginfjroghreinarvaxtatekjur {  vegnaviWskiptaYessutanveltub;kar. nF K|    K|  94.gr.K|ƣ݌  Ќ     EftirfarandibreytingarverWa1.mlsl.1.mgr.78.gr.glaganna:  / /"i0J"  i0JȤ2g  a  .3  Ԉ0    OrWiW?skjalfesta fellurbrott.i0JȤ݌r Ќ  "i0J"  i0Jѥ2g  b  .3  Ԉ0    0staWorWsins?httulkana kemur:lkana,tvistunar.i0Jѥ݌e= Ќ  K|    K|  95.gr.K|݌  Ќ     EftirfarandibreytingarverWa78.gr.hlaganna:  / /"i0J"  i0J 2g  a  .3  Ԉ0    OrWiW?skjalfesta 1.mlsl.1.mgr.fellurbrott.i0J :݌i Ќ  "i0J"  i0J*2g  b  .3  Ԉ0    0staWorWsins?lgaWila 5.mgr.kemur:aWila.i0J*W݌\4 Ќ  "i0J"  i0JM2g  c  .3  Ԉ0    0staW1.og2.mlsl.6.mgr.kemurnUrmlsliWur,svohlj;Wandi:Fjrmlafyrirtkiskal ' kappkostaaWnotafleirieneinaaWferWtilaWmildahttuviWlausafjrstUringu,Yar  meWalUmismrkoglausafjrforWasvoaWfyrirtkiWgetistaWiWafsrmargvslega  lagsatburWi.i0JMz݌`  Ќ  "i0J"  i0J2g  d  .3  Ԉ0    2.mlsl.7.mgr.orWastsvo:0YvskyniskulusviWsmyndirnareinkumtakatillittilliWa S+! utanefnahagsreikningsogannarra;vissraskuldbindinga,Y.m.t.einingaumsrverkefni " sviWiverWbrfunareWaannarraeiningaumsrverkefnisamkvmtreglugerW(ESB)nr. # 575/2013semfjrmlafyrirtkiWkemuraWsemumsUsluaWilieWaveitirveruleganlausa  $ fjrstuWning.i0J݌!W% Ќ  K|    K|  96.gr.K|݌ #' Ќ     OrWin?skjalfesta 1.mlsl.1.mgr.78.gr.iog?skjalfestum 1.mgr.79.gr.laganna #( fallabrott. $ ) K|    K|ð  97.gr.K|ð݌ A&"+ Ќ     EftirfarandibreytingarverWa80.gr.laganna:  '", / /"i0J"  i0Jر2g  a  .3  Ԉ0    0staWtilvsunarinnar?17.gr. 2.mlsl.2.mgr.kemur:77.gr.a.i0Jر݌'#- Ќ  "i0J"  i0J2g  b  .3  Ԉ0    BliWur3.mgr.fellurbrott.i0J5݌( Ќ  "i0J"  i0J2g  c  .3  Ԉ0    0staWorWanna?framkvmdlausafjrstUringar 4.mgr.kemur:lausafjrstaWa.i0J2݌ Ќ  "i0J"  i0JE2g  d  .3  Ԉ0    eftir5.mgr.kemurnUmlsgrein,svohlj;Wandi:i0JEr݌ Ќ  "k;"  k;_0  2g3  0     v FjrmlaeftirlitiWgetursniWiWknnunogmataWfjrmlafyrirtkjummeWsvipaW a httusniW,Y;YannigaWtekiWstilhlUWilegttillittilYeirrarhttusemhvertfyrirtki T, stendurframmifyrir.&  FjrmlaeftirlitiWskaltilkynnaEvr;pskubankaeftirlitsstofnuninni  umslktverklag.'k;_݌ Ќ  "i0J"  i0J2g  e  .3  Ԉ0    ViW6.mgr.btistnUrmlsliWur,svohlj;Wandi:FjrmlaeftirlitinuerheimiltaWbirta   niWurstWurlagspr;faeWasendaYrtilEvr;pskubankaeftirlitsstofnunarinnarYeim  X tilgangiaWhnbirtiniWurstWurYeirra.i0J݌K #  Ќ  "i0J"  i0J2g  f  .3  Ԉ0    eftir6.mgr.komaYrjrnUjarmlsgreinar,svohlj;Wandi:i0J݌   Ќ  "k;"  k;0  2g3  0     v FjrmlaeftirlitiWskalupplUsaEvr;pskubankaeftirlitsstofnuninaumhvernigknn    unarogmatsferliYessgengurfyrirsigoghvernigYaWendurspeglastkvrWunumYess   sembyggjastferlinu.k;F݌wO  Ќ  "k;"  k;0  2g3  0     v FjrmlaeftirlitiWskaltafarlausttilkynnaEvr;pskubankaeftirlitsstofnuninnium B  niWurstWurknnunarogmatseWalagspr;fssemleiWirlj;saWfjrmlafyrirtkigetur    valdiWkerfishttuskv.23.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr;pskt   eftirlitskerfifjrmlamarkaWi.k;&݌{  Ќ  "k;"  k;]0  2g3  0     v FjrmlaeftirlitiWskaltafarlaustupplUsaEvr;pskubankaeftirlitsstofnuninaefknnun nF ogmat,einkumstj;rnarhttum,viWskiptalkaniogannarristarfsemifyrirtkisins,gef 9 urtilefnitilaWtlaaWpeningaYvttieWafjrmgnunhryWjuverkahafiviWgengist  tengslumviWfjrmlafyrirtki,gerWhafiveriWtilrauntilYesseWaaWhttasYvog  grpatilviWeigandirWstafana.k;]݌r Ќ  K|    K|I  98.gr.K|Ip݌ 0 Ќ     EftirfarandibreytingarverWa81.gr.laganna:  / /"i0J"  i0J^2g  a  .3  Ԉ0    0staWskammstfunarinnar?m.a. inngangsmlsliW1.mgr.kemur:a.m.k.i0J^݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    AliWur1.mgr.orWastsvo:lagspr;faskv.177.gr.reglugerWar(ESB)nr.575/2013fjr i mlafyrirtkjasembeitainnramatsaWferWtilaWmetatlnahttu.i0J݌\4 Ќ  "i0J"  i0J42g  c  .3  Ԉ0    BliWur1.mgr.orWastsvo:samYjppunarhttuskv.78.gr.clagaYessaraog4.hluta ' reglugerWar(ESB)nr.575/2013.i0J4a݌ Ќ  "i0J"  i0J2g  d  .3  Ԉ0    0staWorWanna?varaforWalaussfjr 2.tlul.og?viWlagatlun 3.tlul.eliWar1.  mgr.kemur:lausafjrforWa;og:viWbragWstlun.i0J݌`  Ќ  "i0J"  i0JN2g  e  .3  Ԉ0    ViWgliW1.mgr.btist:skv.5.kaflaIV.blki3.hlutareglugerWar(ESB)nr.575/ S+! 2013.i0JN{݌" Ќ  "i0J"  i0J2g  f  .3  Ԉ0    0staWiogjliWar1.mgr.kemureinnstafliWur,svohlj;Wandi:viWskiptalkans.i0J݌# Ќ  "i0J"  i0J2g  g  .3  Ԉ0    0staWtilvsunarinnar?86.gr.g 2.mlsl.3.mgr.kemur:107.gr.a.i0J݌ $ Ќ  "i0J"  i0J2g  h  .3  Ԉ0    eftirorWinu?veltub;k 4.mgr.kemur:sbr.105.gr.reglugerWar(ESB)nr.575/2013.i0JI݌!W% Ќ  "i0J"  i0Jc2g  i  .3  Ԉ0    0staWorWsins?fastvaxtahttu 1.mlsl.5.mgr.kemur:vaxtahttu.i0Jc݌J""& Ќ  "i0J "  i0J2g  j  .3  Ԉ0    0staW2.mlsl.5.mgr.komatveirnUirmlsliWir,svohlj;Wandi:FjrmlaeftirlitiWskal #' beitaheimildumskv.107.gr.aeWakrefjastbreytingaforsendumviWmathrifum #( vaxtabreytingahagrntvirWieiginfjrfjrmlafyrirtkis,einsogYaWerreiknaWskv. $ ) 78.gr.f,WrumenYeimforsendumsemgreinirreglumskv.12.tlul.1.mgr.117.gr. v%N!* b,efskyndilegog;vntbreytingvxtumhefurYauhrifaWhagrntvirWieiginfjr A&"+ fyrirtkisinslkkarummeiraen15%afeiginfjrYtti1samkvmteinhverriafsex  '", fallasviWsmyndumeftirlitsaWilaeWaaWhreinarvaxtatekjurfyrirtkisinslkkaverulega '#- samkvmtannarriaftveimurfallasviWsmyndumeftirlitsaWila.FjrmlaeftirlitinuerYaW ( Y;ekkiskyltefYaWtelur,grundvelliknnunarinnarogmatsins,aWstUringfyrirtkis  insvaxtahttuvegnaviWskiptautanveltub;karsfullngjandiogaWhttansekki  ;h;fleg.i0J݌a Ќ  "i0J "  i0J+2g  k  .3  Ԉ0    ViW1.mlsl.6.mgr.btist:skv.429.gr.reglugerWar(ESB)nr.575/2013.i0J+X݌T, Ќ  "i0J "  i0JZ2g  l  .3  Ԉ0    0staWorWanna?fjrmlafyrirtkis,fyrirtkjamenninguoggildi,getuoghfnistj;rnar  manna 1.mlsl.7.mgr.kemur:menninguoggildifjrmlafyrirtkisoggetuoghfni  stj;rnarmannaogframkvmdastj;ra.i0JZ݌  Ќ  "i0J "  i0JJ\\2g  m  .3  Ԉ0    ViW2.mlsl.7.mgr.btist:ogframkvmdastj;ra.i0JJw݌ X Ќ  K|    K|`  99.gr.K|`݌    Ќ     EftirfarandibreytingarverWa82.gr.laganna:    / /"i0J"  i0Ju2g  a  .3  Ԉ0    0staWorWanna?hafiveriW bliW1.mgr.kemur:verWi.i0Ju݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWtilvsunarinnar?6.mgr. aliW2.mgr.kemur:7.mgr.i0J݌wO  Ќ  "i0J"  i0J2g  c  .3  Ԉ0    BliWur2.mgr.fellurbrott.i0J݌B  Ќ  "i0J"  i0J2g  d  .3  Ԉ0    4.mgr.orWastsvo:i0J݌   Ќ  "k;"  k;0  2g3  0     v ViWgerWeftirlitstlunarskalFjrmlaeftirlitiWtakatillittilupplUsingasemlgbr   yfirvldaWildarrkjumYarsemslensktfjrmlafyrirtkihefurtibhafaltiWYvt {  ogvarWamathttufyrirtkisinseWafjrmlastWugleikaviWkomandirki.k;݌nF Ќ  K|    K|  100.gr.K|݌  Ќ     0staWtilvsunarinnar?86.gr.h 1.tlul.1.mgr.82.gr.alagannakemur:107.gr.c.  K|    K|   101.gr.K| 0݌ e= Ќ     EftirfarandibreytingarverWa82.gr.dlaganna: 0 ! !"i0J"  i0J2g  a  .3  Ԉ0    0staWtilvsunarinnar?109.gr.a 2.mlsl.3.mgr.kemur:109.gr.o.i0J@݌ Ќ  "i0J"  i0JF2g  b  .3  Ԉ0    0staWorWsins?reglugerWarinnar 1.mlsl.7.mgr.kemur:reglugerWar(ESB)nr.1093/  2010,sbr.lgumevr;pskteftirlitskerfifjrmlamarkaWi.i0JFs݌i Ќ  K|    K|  102.gr.K|݌ ' Ќ     0staWX.kaflalagannakemurnUrkafli, Eiginfjraukar, meWsjhlutum,A.Sameiginleg  kvWi,meWsexgreinum,83.gr.og83.gr.a!83.gr.e,B.Verndunarauki,meWtveimur  greinum,84.gr.og84.gr.a,C.Sveiflujfnunarauki,meWsjgreinum,85.gr.og85.gr.a! `  85.gr.f,D.EiginfjraukifyrirkerfislegamikilvgfjrmlafyrirtkialYj;Wavsu,meW S+! Yremurgreinum,86.gr.,86.gr.aog86.gr.b,E.Eiginfjraukifyrirkerfislegamikilvgfjr " mlafyrirtkilandsvsu,meWfj;rumgreinum,86.gr.c!86.gr.f,F.Kerfishttuauki, # meWsexgreinum,86.gr.g!86.gr.l,ogG.RWstafanirtilaWvarWveitaeigiWf,meWsj  $ greinum,86.gr.m!86.gr.s,semorWastsvo,samtfyrirsgnum: !W%   a.(83.gr.) #' J    J  SamanlgWkrafaumeiginfjrauka.J݌ #( Ќ     TilviWb;tarviWlgmarkeiginfjrgrunnsskv.1.mgr.92.gr.reglugerWar(ESB)nr. $ ) 575/2013skalfjrmlafyrirtkihafaeiginfjraukasamrmiviWYennankafla.Sfjrmla v%N!* fyrirtkiskyltaWviWhaldaeinumeWafleiriYeirraeiginfjraukasemkveWiWerumYessum A&"+ kaflamyndarsskyldasamanlagWakrfuumeiginfjrauka.FyrstmyndastskyldatilYessaW  '", viWhaldaeiginftilYessaWuppfyllaeiginfjrkrfuvegnakerfishttuauka,Yeiginfjrauka '#- fyrirkerfislegamikilvgfjrmlafyrirtki,sWansveiflujfnunaraukaogaWlokumvernd ( unarauka.    b.(83.g& , r.a.) a J    J  Samsetningeiginfjrauka.J݌ T, Ќ     TileiginfjraukaereinungisheimiltaWteljaeiginfjrliWisemteljasttilalmennseiginfjr  Yttar1skv',u.2.kaflaI.blks2.hlutareglugerWar(ESB)nr.575/2013.    c.(83.gr.b.)  X J    Js  BannviWtvtalningu.Js݌ K #  Ќ     :heimilteraWtvteljaeiginfjrliWimeWYvaWnUtaeigiWfsemerviWhaldiWtilaW    uppfyllasamanlagWakrfuumeiginfjraukatilaWmta:    ! ! _ikmo(%00"i0J"  i0J2%  1  .3  Ԉ0    Lgmarkskrfuumeiginfjrgrunnskv.1.mgr.92.gr.reglugerWar(ESB)nr.575/2013.i0J݌  Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Krfuumhrrieiginfjrgrunnskv.1.tlul.3.mgr.107.gr.a,semlgWertilaWmta wO  annarrihttuenhttunniofmikillivogun.i0J݌B  Ќ  "i0J"  i0J[2%  3  .3  Ԉ0    Tilkynntueiginfjrlagiskv.107.gr.b,semertlaWaWmtaannarrihttuenhttunni    ofmikillivogun.i0J[݌  Ќ    :heimilteraWtvteljaeiginfjrliWimeWYvaWnUtaeigiWfsemerviWhaldiWtilaWupp {  fyllaeinstakanYttsamanlagWrarkrfuumeiginfjraukatilaWmtaWrumYttisaman nF lagWrarkrfuumeiginfjrauka. 9   d.(83.gr.c.)  J    J?  Samverkaneiginfjrauka.J?i݌ r Ќ     EigibWieiginfjraukifyrirkerfislegamikilvgfjrmlafyrirtkialYj;Wavsuogeigin e= fjraukifyrirkerfislegamikilvgfjrmlafyrirtkilandsvsuviWskuluYeirekkilagWir 0 samanheldurskalaWeinsshrrigilda.    Samanlagthlutfallkerfishttuaukaogeiginfjraukafyrirkerfislegamikilvgtfjrmla  fyrirtkimekkiverahrraen5%afstofniskv.D!FhlutaYessakaflanemameWsamYykki i fastanefndarEFTArkjanna. \4   e.(83.gr.d.)  J    J  SamstWugrunnur.J݌  Ќ     EiginfjraukafyrirkerfislegmikilvgfjrmlafyrirtkialYj;WavsuskalviWhaldiW `  samstWugrunni.SeWlabanki0slandsgeturmeWreglumkveWiWumaWWrumeiginfjraukum S+! skuliviWhaldiWsamstWu,undirsamstWueWaeiningargrunni,eftirYvsemviW. "   f.(83.gr.e.)  $ J    J  UndanYgafyrirverWbrfafyrirtki.J݌ !W% Ќ     KafliYessigildirekkiumverWbrfafyrirtkisemhafaekkileyfitilviWskiptameWfjr J""& mlagerningafyrireiginreikningogslutryggingartengslumviWtgfufjrmlagerninga #' og/eWatboWfjrmlagerninga,sbr.cogfliW16.tlul.1.mgr.4.gr.lagaummarkaWifyrir #( fjrmlagerninga,nr.115/2021. $ )   VerWbrfafyrirtkierundanskiliWskyldutilYessaWviWhaldaverndunarogsveiflujfn v%N!* unaraukaaWeftirtldumskilyrWumuppfylltum: A&"+ / /"i0J"  i0JE2%  1  .3  Ԉ0    rsverkfyrirtkisinserufrrien250.i0JEr݌ '", Ќ  "i0J"  i0JL2%  2  .3  Ԉ0    rsveltafyrirtkisinssamkvmtrsreikningierekkimeirienjafnvirWi50millj.__evra_ '#- slenskumkr;numeWaeignirsamkvmt_rsreikningi_ԀeruekkimeirienjafnvirWi43 ( _millj_._evra_Ԁslenskumkr;num.i0JLy݌ Ќ    g.(84.gr.) a J    J  SkyldatilaWviWhalda_verndunarauka_.J݌ T, Ќ     FjrmlafyrirtkiskalviWhalda_eiginfjrauka_Ԁsemnefnist_verndunarauki_.    h.(84.gr.a.)   J    J  Hlutfall.J݌  X Ќ     _Verndunarauki_Ԁskalnema2,5%af_httugrunni_Ԁskv.3.mgr.92.gr.reglugerWar(ESB)nr. K #  575/2013.      i.(85.gr.)   J    JD   SkyldatilaWviWhalda_sveiflujfnunarauka_.JD n ݌ wO  Ќ     SeWlabanki0slandsgeturmeWreglumsemhannseturaWundangengnusamYykki_fjrmla B  stWugleikanefndar_ԀkveWiWumaWfjrmlafyrirtkiskuliviWhalda_eiginfjrauka_Ԁsemnefnist    _sveiflujfnunarauki_.     j.(85.gr.a.) nF J    J   Hlutfall.J  ݌ 9 Ќ     _Sveiflujfnunarauki_Ԁskaljafngilda_httugrunni_Ԁ_fjrmlafyrirtkis_Ԁskv.3.mgr.92.gr.  reglugerWar(ESB)nr.575/2013_margflduWum_ԀmeW_vegnu_ԀmeWaltalihlutfalls_sveiflujfn  unarauka_ԀYeimrkjumYarsem_tlnahttuskuldbindingar_Ԁfyrirtkisinseru.EkkiberY; r aWmargfaldameWhrrahlutfallien2,5%vegna_tlnahttuskuldbindinga_ԀWrurkiYar e= semhlutfalliWerhrraen2,5%,sbr.Y;85.gr.b. 0   Vgihversrkis_vegnu_ԀmeWaltalihlutfalls_sveiflujfnunarauka_Ԁskaljafngildahlutfalli  _eiginfjrkrafna_Ԁtil_fjrmlafyrirtkis_Ԁskv.II.og_IV_.blki3.hlutareglugerWar(ESB)nr.  575/2013vegna_tlnahttuskuldbindinga_ԀviWkomandirkiaf_eiginfjrkrfum_Ԁtilfyrirtk i isinsvegnaallra_tlnahttuskuldbindinga_ԀYess.Til_httuskuldbindinga_ԀsamkvmtYessari \4 greinskalteljaallaflokka_httuskuldbindinga_,aWraenYsemumgetura!fliW112.gr. ' reglugerWar(ESB)nr.575/2013,semeruhWir:  / /"i0J"  i0J2%  1  .3  Ԉ0    _Eiginfjrkrfum_Ԁvegna_tlnahttu_Ԁskv.II.blki3.hlutareglugerWar(ESB)nr.575/  2013.i0J݌`  Ќ  "i0J"  i0JT2%  2  .3  Ԉ0    _Eiginfjrkrfum_Ԁvegna_srtkrar_Ԁhttuskv.2.kafla_IV_.blks3.hlutareglugerWar S+! (ESB)nr.575/2013eWaaukinnarvanskilaog_tilfrsluhttu_Ԁskv.5.kafla_IV_.blks3. " hlutasmureglugerWar,endas_httuskuldbinding_Ԁ_veltub;k_.i0JT݌# Ќ  "i0J"  i0J/2%  3  .3  Ԉ0    _Eiginfjrkrfum_Ԁskv.5.kaflaII.blks3.hlutareglugerWar(ESB)nr.575/2013,endas  $ _httuskuldbinding_Ԁformi_verWbrfunar_.i0J/\݌!W% Ќ    _Sveiflujfnunarauki_Ԁvegna_httuskuldbindinga_Ԁhrlandiskalalmenntnema0!2,5% J""& af_httugrunni_Ԁskv.3.mgr.92.gr.reglugerWar(ESB)nr.575/2013enmY;verahrrief #' _httuYttir_Ԁsemliggjatilgrundvallarmatigildi_sveiflujfnunarauka_Ԁgefatilefnitil.Hlut #( falliWskalveramargfeldiaf0,25pr;sentustigum. $ )   Hlutfall_sveiflujfnunarauka_ԀskaltakamiWaf_sveiflutengdri_Ԁ_kerfishttu_.ViWmathenni v%N!*  skallitiWtil_skuldasveiflu_,einkum_frviks_ԀhlutfallsskuldaafvergrilandsframleiWslufr_lang A&"+ tmaleitni_,httusemstafa& a  raf_;h;flegum_Ԁvextiskulda0slandiogannarraviWeigandiYtta. ( TekiWskaltillittilsrkennaslensksefnahags.     SeWlabankinnskala.m.k'a(>.rsfj;rWungslegaendurskoWahlutfall_sveiflujfnunarauka_.    &  k.(85.gr.b.) T, J    J   ViWurkenning'TԀ_sveiflujfnunarauka_ԀWrurkisemerhrrien2,5%.J F ݌  Ќ     0reglumSeWlabanka0slandsskv.85.gr.mkveWaumaWfjrmlafyrirtkiskuliviWt  reikning_sveiflujfnunarauka_ԀmargfaldameWhrrahlutfallien2,5%vegna_tlnahttu   skuldbindinga_ԀrkiYarsemhlutfalliWerhrraen2,5%.  X   SeWlabankinnskalbirtavefsnumupplUsingarumviWurkenninguhlutfalliyfir2,5%. K #  BirtarskuluupplUsingaruma.m.k.hverthlutfalliWsogrkiWYarsemYaWgildir.Ef_viWur    kenningin_ԀfelursraWhlutfall_sveiflujfnunarauka_Ԁhkkarskalkomaframhvenrhkk    unintakigildi.EfhkkunaWtakagildiinnant;lfmnaWaskalgreintfrYeim;venjulegu   aWstWumsemrttltaYaW,sbr.1.mgr.85.gr.d. wO    l.(85.gr.c.)    J    Jx%  Hlutfall_sveiflujfnunarauka_ԀvegnarkjautanEvr;pska_efnahagssvWisins_.Jx%%݌   Ќ     0reglumSeWlabanka0slandsskv.85.gr.mkveWaumhlutfall_sveiflujfnunarauka_ {  vegna_httuskuldbindinga_Ԁ_fjrmlafyrirtkja_ԀrkjumutanEvr;pska_efnahagssvWisins_. nF HafiviWkomandirkiYegarkvarWaWogbirthlutfall_sveiflujfnunarauka_Ԁvegna_httuskuld 9 bindinga_ԀYvrkigeturSeWlabankinnY;ekkikveWiWumannaWhlutfallnemaSeWlabankinn  teljihlutfalliWviWkomandirkiekkifullngjanditilaWverndafjrmlafyrirtkigegnhttu  semstafaraf_;h;flegum_Ԁvextiskuldarkinu.SeWlabankinnskalekkimlafyrirumlgra r hlutfallengildirviWkomandirkinemahlutfalliWrkinushrraen2,5%. e=   SeWlabankinnskalbirtavefsnumupplUsingarumkvrWunhlutfallsskv.1.mgr.Birtar 0 skuluupplUsingaruma.m.k.hlutfalliWogrkiWsemYaWgildirumogrkstuWningurfyrirhlut  fallinu.Efhlutfall_sveiflujfnunarauka_ԀerhkkaWskalkomaframhvenrhkkunintaki  gildi.EfhkkunaWtakagildiinnant;lfmnaWaskalgreintfrYeim;venjuleguaWstWum i semrttltaYaW,sbr.1.mgr.85.gr.d. \4   m.(85.gr.d.)  J    J]-  Gildistakabreytingahlutfalli.J]--݌  Ќ     Hkkun_sveiflujfnunarauka_ԀskaltakagildieigisWarent;lfmnuWumeftirbirtingu `  upplUsingaumhkkunina.Hkkuninskalekkitakagildiinnant;lfmnaWanema;venju S+! legaraWstWurrttltiYaW. "   Hkkun_sveiflujfnunarauka_ԀrkiutanEvr;pska_efnahagssvWisins_Ԁtekurgildigagnvart # innlendum_fjrmlafyrirtkjum_Ԁt;lfmnuWumfrbirtinguviWkomandirki.XaWgildirY;tt  $ hkkunintakigildifyrrviWkomandirki. !W%   Lkkun_sveiflujfnunarauka_ԀskaltakagildiYegarstaW. J""&   n.(85.gr.e.) #( J    J1  BirtingupplUsingaum_sveiflujfnunarauka_.J11݌ $ ) Ќ     SeWlabanki0slandsskalbirtavefsnumeftirfarandiupplUsingarsamhliWakvrWuneWa v%N!* endurskoWun_sveiflujfnunarauka_: A&"+ / /"i0J"  i0J32%  1  .3  Ԉ0    Gildandihlutfall_sveiflujfnunarauka_.i0J33݌ '", Ќ  "i0J"  i0J42%  2  .3  Ԉ0    ViWeigandihlutfallskuldaafvergrilandsframleiWsluogfrvikYessfr_langtmaleitni_.i0J44݌'#- Ќ  "i0J"  i0J.62%  3  .3  Ԉ0    MatYttumskv.4.mgr.85.gr.asemkvrWun_sveiflujfnunarauka_ԀstyWstviW.i0J.6[6݌( Ќ  "i0J"  i0J72%  4  .3  Ԉ0    RkstuWningfyrirhlutfalli_sveiflujfnunarauka_.i0J77݌ Ќ    & a Efhlutfall_sveiflujfnunarauka_ԀerhkkaWskalkomaframhvenrhkkunintakigildi.Ef  hkkunaWtakagildiinnant;lfmnaWaskalgreintfrYeim;venjuleguaWstWumsem a rttlta'a8ԀYaW,sbr.1.mgr.85.gr.d. T,   Efhlutfall_sveiflujfnunarauka_ԀerlkkaWskalgreintfrtmabilisemekkiertlaWaW  hlutfalliWhkkiogrkstuWningifyrirYeirritlun.tluninerY;ekkibindandi.    o.(85.gr.f.)  X J    J~;  TilkynningtilEvr;pska_kerfishtturWsins_.J~;;݌ K #  Ќ     SeWlabanki0slandsskaltilkynnaEvr;pska_kerfishtturWinu_Ԁumbreytingarhlutfalli    _sveiflujfnunarauka_.TilkynningunniskulufylgjaupplUsingarskv.85.gr.e.      p.(86.gr.) wO  J    J=  SkyldatilaWviWhalda_eiginfjrauka_Ԁfyrirkerfislegamikilvg B  fjrmlafyrirtki_alYj;Wavsu_.J==݌    Ќ     SeWlabanki0slandsgeturmeWreglumsemhannseturaWundangengnusamYykki_fjrmla   stWugleikanefndar_ԀkveWiWumaWfjrmlafyrirtkisemtelstkerfislegamikilvgt_al {  Yj;Wavsu_Ԁskv.86.gr.bskuliviWhalda_eiginfjrauka_Ԁfyrirkerfislegamikilvgfjrmlafyrir nF tki_alYj;Wavsu_. 9   q.(86.gr.a.)  J    JlA  Hlutfall.JlAA݌ r Ќ     _Eiginfjrauki_Ԁfyrirkerfislegamikilvgtfjrmlafyrirtki_alYj;Wavsu_Ԁskalnema1!3,5% e= af_httugrunni_Ԁskv.3.mgr.92.gr.reglugerWar(ESB)nr.575/2013.Hannskalvera1%ef 0 fyrirtkierlgstaflokkiskv.3.mgr.86.gr.boghkka_lnulega_Ԁuma.m.k.hlftpr;sentu  stigfyrirhvernflokkYarfyrirofanaW3,5%.HkkunfrogmeWfimmtaflokkiYarfY;ekki  aWveralnuleg. i   r.(86.gr.b.) ' J    JD  Afmrkunkerfislegamikilvgum_fjrmlafyrirtkjum_Ԁ_alYj;Wavsu_.JDD݌  Ќ     _FjrmlastWugleikanefnd_ԀSeWlabanka0slandskveWurhvortfjrmlafyrirtki,semekki  er_d;tturflag_Ԁ_m;Wurstofnunar_ԀEvr;pska_efnahagssvWinu_,_m;Wureignarhaldsflags_Ԁ_fjr `  mlasviWi_ԀEvr;pska_efnahagssvWinu_ԀeWablandaWs_m;Wureignarhaldsflags_Ԁfjrmlastarf S+! semiEvr;pska_efnahagssvWinu_,skuliteljast,_samstWugrunni_,kerfislegamikilvgt " _alYj;Wavsu_.SamagildirumsamstWuundirstj;rn_m;Wurstofnunar_ԀEvr;pska_efnahags # svWinu_,_m;Wureignarhaldsflags_Ԁ_fjrmlasviWi_ԀEvr;pska_efnahagssvWinu_ԀeWablandaWs  $ _m;Wureignarhaldsflags_ԀfjrmlastarfsemiEvr;pska_efnahagssvWinu_. !W%   Matskv.1.mgr.skaltakamiWafeftirfarandiviWmiWum,semskuluhverthafajafntvgi J""& ogsamanstandaafmlanlegumvsum: #' / /"i0J"  i0JL2%  1  .3  Ԉ0    StrW_samstWunnar_.i0JLL݌#( Ќ  "i0J"  i0JM2%  2  .3  Ԉ0    Samtengingu_samstWunnar_ԀviW_fjrmlakerfiW_.i0JMM݌$ ) Ќ  "i0J"  i0JN2%  3  .3  Ԉ0    HvortYj;nustaneWa_fjrmlalegu_Ԁ_innviWirnir_ԀsemsamstWaveitirsuboWiannars v%N!* staWar.i0JNO݌A&"+   "i0J"  i0JP2%  4  .3  Ԉ0    _Flkjustigi_Ԁ_samstWunnar_.i0JPP݌ '", Ќ  "i0J"  i0JQ2%  5  .3  Ԉ0    Starfsemi_sams&   tWunnar_Ԁyfirlandamri,Y.m.t.milliaWildarrkjaogmilli_aWildarrkis_Ԁog (  rkissemekki'(ReraWildarrki.i0JQQ݌ Ќ    &  _FjrmlastWugleikanefnd_Ԁskalthlutahverrieiningu,semhnkveWuraWskuliteljast  kerfislegamikilvg_alYj;Wavsu_,_heildarstigafjlda_Ԁgrundvelli_viWmiWa_Ԁskv.2.mgr.'S a NefndinskalraWa_einingunni_Ԁeinnafa.m.k.fimmflokkumgrundvelli_stigagjafarinnar_. T, NefndingeturY;kveWiWaWfraeininguhrrieWalgriflokkenleiWiraf_stigagjfinni_Ԁef  hntelurYaWendurspeglabetur_kerfislegt_Ԁmikilvgihennar_alYj;Wavsu_.    SeWlabankinnskalbirtaogtilkynnaviWkomandieiningum,Evr;pska_kerfishtturWinu_   ogEvr;psku_bankaeftirlitsstofnuninni_Ԁumheitikerfislega_mikilvgra_Ԁeininga_alYj;Wavsu_  X ogYannflokksemYauraWastskv.3.mgr.TilkynningunnitilEvr;pska_kerfishtturWsins_ K #  skalfylgjatarlegurrkstuWningurfyrirkvrWunumfrsluumflokkskv.3._mlsl_.3.mgr.      _FjrmlastWugleikanefnd_ԀskalendurskoWaa.m.k.rlegaafmrkunkerfislegamikilvg    um_fjrmlafyrirtkjum_Ԁ_alYj;Wavsu_ԀogrWunYeirraflokkskv.3.mgr.     s.(86.gr.c.) B  J    J[  SkyldatilaWviWhalda_eiginfjrauka_Ԁfyrirkerfislegamikilvg    fjrmlafyrirtki_landsvsu_.J[[݌   Ќ     SeWlabanki0slandsgeturmeWreglumsemhannseturaWundangengnusamYykki_fjrmla {  stWugleikanefndar_ԀkveWiWumaWfjrmlafyrirtkisemtelstkerfislegamikilvgt_lands nF vsu_Ԁskv.86.gr.eskuliviWhalda_eiginfjrauka_Ԁfyrirkerfislegamikilvgfjrmlafyrirtki 9 _landsvsu_.    t.(86.gr.d.) r J    J_  Hlutfall.J_F_݌ e= Ќ     _Eiginfjrauki_Ԁfyrirkerfislegamikilvgtfjrmlafyrirtki_landsvsu_Ԁskalnema0!3%af 0 _httugrunni_Ԁskv.3.mgr.92.gr.reglugerWar(ESB)nr.575/2013.HlutfalliWmY;vera  hrraen3%meWsamYykkifastanefndar_EFTA_Ԅrkjanna.    Hlutfall_eiginfjrauka_Ԁfyrirkerfislegamikilvgtfjrmlafyrirtki_landsvsu_Ԁskaltaka i miWafYvhversukerfislegamikilvgtfjrmlafyrirtkier_landsvsu_,sbr.86.gr.e.Xess \4 skalgttaW_eiginfjraukinn_ԀhafiekkifrmeWsr;h;flegaskaWleghrifallteWahluta ' _fjrmlakerfis_ԀannarraaWildarrkjaeWaEvr;pska_efnahagssvWinu_Ԁheildsemhindrastarf  semiinnrimarkaWarEvr;pska_efnahagssvWisins_.    _Eiginfjrauki_ԀsemgildireiningaeWa_undirsamstWugrunni_Ԁfyrirkerfislegamikilvgt `  fjrmlafyrirtki_landsvsu_Ԁsemer_d;tturflag_ԀkerfislegamikilvgsaWila_alYj;Wavsu_ԀeWa S+! kerfislegamikilvgsaWila_landsvsu_ԀsemerfjrmlafyrirtkieWasamstWaundirstj;rn " _m;Wurstofnunar_ԀEvr;pska_efnahagssvWinu_ԀogberaWviWhalda_eiginfjrauka_Ԁfyrirkerfis # legamikilvgtfjrmlafyrirtki_landsvsu_Ԁ_samstWugrunni_Ԁskalekkiverahrriensam  $ tala: !W% / /"i0J"  i0Jh2%  1  .3  Ԉ0    Hlutfalls_eiginfjrauka_Ԁfyrirkerfislegamikilvgtfjrmlafyrirtki_alYj;Wavsu_ԀeWa J""& fyrirkerfislegamikilvgtfjrmlafyrirtki_landsvsu_Ԁsemgildirum_samstWuna_,hvort #' semhrraer.i0Jhh݌#( Ќ  "i0J"  i0Jk2%  2  .3  Ԉ0    1%af_httugrunni_Ԁskv.3.mgr.92.gr.reglugerWar(ESB)nr.575/2013.i0Jk1k݌$ ) Ќ    SeWlabanki0slandsskalendurskoWaa.m.k.rlegahlutfall_eiginfjrauka_Ԁfyrirkerfislega v%N!* mikilvgfjrmlafyrirtki_landsvsu_. A&"+    '", _  & ,  u.(86.gr.e.) ( J    Jm  Afmrkunkerfislegamikilvgumfjrmlafyrirtkjumlandsvsu.Jmm݌  Ќ     FjrmlastWugleikanefndSeWlabanka0slandskveWurhvortfjrmlafyrirtkiskulitelj  ast,',(mԀeiningar,undirsamstWueWasamstWugrunni,eftirYvsemviW,kerfislegamikil a vgtlandsvsumeWtillititilYesshvortYaWsYesseWlisaWstarfsemiYessgetihafthrif T, fjrmlastWugleika.SamagildirumsamstWuundirstj;rnm;WurstofnunarEvr;pska  efnahagssvWinu,m;WureignarhaldsflagsfjrmlasviWiEvr;pskaefnahagssvWinu,  blandaWsm;WureignarhaldsflagsfjrmlastarfsemiEvr;pskaefnahagssvWinu,m;Wur   stofnunaraWildarrki,m;WureignarhaldsflagsfjrmlasviWiaWildarrkieWablandaWs  X m;WureignarhaldsflagsfjrmlastarfsemiaWildarrki. K #    Matskv.1.mgr.skaltakamiWafa.m.k.eftirfarandiviWmiWum:    / /"i0J"  i0Js2%  1  .3  Ԉ0    StrW.i0JsLs݌   Ќ  "i0J"  i0Jt2%  2  .3  Ԉ0    MikilvgifyrirefnahagEvr;pskaefnahagssvWisinseWa0slands.i0Jt2t݌  Ќ  "i0J"  i0J-u2%  3  .3  Ԉ0    Umfangistarfsemiyfirlandamri.i0J-uZu݌wO  Ќ  "i0J"  i0J+v2%  4  .3  Ԉ0    SamtengingufjrmlafyrirtkisinseWasamstWunnarviWfjrmlakerfiW.i0J+vXv݌B  Ќ    SeWlabankinnskalbirtaogtilkynnaviWkomandieiningum,Evr;pskakerfishtturWinu    ogEvr;pskubankaeftirlitsstofnuninniumheitikerfislegamikilvgraeiningalandsvsu.     FjrmlastWugleikanefndskalendurskoWaa.m.k.rlegaafmrkunkerfislegamikilvg {  umfjrmlafyrirtkjumlandsvsu. nF   v.(86.gr.f.)  J    J4y  TilkynningtilEvr;pskakerfishtturWsins.J4y^y݌  Ќ     SeWlabanki0slandsskaltilkynnaEvr;pskakerfishtturWinuumfyrirhugaWasetningu r eWaendurskoWuneiginfjraukafyrirkerfislegamikilvgfjrmlafyrirtkilandsvsu.Til e= kynninginskalsendmnuWifyrirsetningueWaendurskoWun,Y;YremurmnuWumWuref 0 hlutfalliWerhrraen3%.TilkynninginskallUsatarlega:  / /"i0J"  i0J{2%  1  .3  Ԉ0    HversvegnaeiginfjraukinnertalinnlklegurtilaWdragarYeirrihttusemhonum  ertlaWaWmtameWskilvirkumogh;flegumhtti.i0J{%|݌i Ќ  "i0J"  i0J}2%  2  .3  Ԉ0    MatilklegumjkvWumogneikvWumhrifumafeiginfjraukanuminnrimarkaW \4 Evr;pskaefnahagssvWisins.i0J}}݌' Ќ  "i0J"  i0J~2%  3  .3  Ԉ0    FyrirhuguWuhlutfallieiginfjraukans.i0J~݌ Ќ    w.(86.gr.g.) `  J    J'  SkyldatilaWviWhaldakerfishttuauka.J'Q݌ S+! Ќ     SeWlabanki0slandsgeturmeWreglumsemhannseturaWundangengnusamYykkifjrmla " stWugleikanefndarkveWiWumaWfjrmlafyrirtkiskuliviWhaldaeiginfjraukasemnefnist # kerfishttuauki.  $   0reglunummtakmarkaskyldutilaWviWhaldakerfishttuaukaviWeinneWafleiriflokka !W% fjrmlafyrirtkja. J""&   x.(86.gr.h.) #( J    J  Hlutfall.J݌ $ ) Ќ     Kerfishttuaukiskalnema0!3%afhttugrunniskv.3.mgr.92.gr.reglugerWar(ESB) v%N!* nr.575/2013eWaeinstkumflokkumhttuskuldbindingaskv.86.gr.i.HlutfalliWmY;, A&"+  YegarrkarstWurerutil,verahrraen3%meWsamYykkirWherra.XaWmY;ekkivera  '", hrraen5%nemaeinnigsaflaWsamYykkisfastanefndar&   EFTArkjanna.HlutfalliWskal ( veramargfeldiaf0,5pr;sentustigum'(S.    HlutfallkerfishttuaukaskaltakamiWafkerfishttusemerekkimttmeWreglugerW  (ESB)nr.575/2013eWaeiginfjraukumskv.C,DeWaEhlutumYessakafla.Xessskalgtt a aWkerfishttuaukinnhafiekkifrmeWsr;h;flegaskaWleghrifallteWahlutafjrmla T, kerfisannarraaWildarrkjaeWaEvr;pskaefnahagssvWinuheildsemhindrastarfsemiinnri  markaWarEvr;pskaefnahagssvWisins.    0reglumSeWlabanka0slandsskv.86.gr.gmkveWaummismunandihlutfallkerfis   httuaukafyrirmismunandiflokkafjrmlafyrirtkjaoghttuskuldbindinga.Hlutfall  X kerfishttuaukafyrirhttuskuldbindingarWrumaWildarrkjumskalY;verahiWsama K #  fyrirllaWildarrkin,nemaYegarumeraWrWaviWurkenningukerfishttuaukaWruaW    ildarrkiskv.86.gr.j.      SeWlabankinnskalendurskoWaa.m.k.annaWhvertrhlutfallkerfishttuauka.     y.(86.gr.i.) B  J    J  Flokkarhttuskuldbindinga.J!݌    Ќ     0reglumSeWlabanka0slandsskv.86.gr.gmkveWaumaWkerfishttuaukireiknistaf   einumeWafleirieftirfarandiflokkumhttuskuldbindinga: {  / /"i0J"  i0J2%  1  .3  Ԉ0    Allarhttuskuldbindingar0slandi.i0Jی݌nF Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Eftirfaranditegundirhttuskuldbindinga0slandi:i0J݌9 Ќ  "m"  mǎ0  0 2%  a  .3  Ԉ0v  allarsmsluhttuskuldbindingarvegnaeinstaklingasemerutryggWarmeWbWar  hsnWi,mǎ݌vv Ќ  "m"  mF0  0ww 2%  b  .3  Ԉ0v  allarhttuskuldbindingarvegnalgaWilasemerutryggWarmeWveWiatvinnu r hsnWi,mFs݌e=vv Ќ  "m"  mő0  0 2%  c  .3  Ԉ0v  allarhttuskuldbindingarvegnalgaWilaaWundanskildumYeimsemtilgreindareru 0 bliW,mő݌vv Ќ  "m"  mE0  0ww 2%  d  .3  Ԉ0v  allarhttuskuldbindingarvegnaeinstaklingaaWundanskildumYeimsemtilgreindar  erualiW.mEr݌ivv Ќ  "i0J"  i0JƔ2%  3  .3  Ԉ0    AllarhttuskuldbindingarWrumaWildarrkjum.i0JƔ݌\4 Ќ  "i0J"  i0Jڕ2%  4  .3  Ԉ0    Tegundirhttuskuldbindingaskv.2.tlul.WrumaWildarrkjumeingngusvoaW ' mgulegtsaWviWurkennahlutfalleiginfjraukasemannaWaWildarrkihefurkvarWaW  samrmiviW86.gr.j.i0Jڕ݌ Ќ  "i0J"  i0J2%  5  .3  Ԉ0    httuskuldbindingarrkjumutanEvr;pskaefnahagssvWisins.i0J݌`  Ќ  "i0J"  i0J2%  6  .3  Ԉ0    Undirtegundirhttuskuldbindingaskv.2.tlul.i0J݌S+! Ќ    z.(86.gr.j.) # J    J!  ViWurkenningkerfishttuaukaWruaWildarrki.J!K݌  $ Ќ     0reglumSeWlabanka0slandsskv.86.gr.gmkveWaumaWfjrmlafyrirtkiskuliviW !W% haldakerfishttuaukavegnahttuskuldbindingaWruaWildarrkisemsamsvarihlutfalli J""& kerfishttuaukasemviWkomandirkihefurkveWiWteljiSeWlabankinnYaWviWhfiaWteknu #' tillititilupplUsingaumkerfishttuaukannfrviWkomandiaWildarrki. #(   Kerfishttuaukiskv.1.mgr.btistviWkerfishttuaukaskv.86.gr.hefYeimertlaW $ ) aWmtahvorsinnihttu.EfYeimertlaWaWmtasmuhttugildireinvrWunguhrri v%N!* kerfishttuaukinn. A&"+   SeWlabankinnskaltilkynnaEvr;pskakerfishtturWinuumviWurkenningukerfis  '", httuaukaWruaWildarrki. '#-   SeWlabankinngetur;skaWeftirYvaWEvr;pskakerfishtturWiWsetjiframtilmliskv. ( 16.gr.reglugerWar(ESB)nr.1092/2010tileinseWafleiriaWildarrkjaumaWviWurkenna  kerfishttuaukahrlandi.    aa.(86.gr.k.) T, J    J/  TilkynningtilEvr;pskakerfishtturWsinsogannarrayfirvaldaumkerfishttuauka.J/Y݌  Ќ     SeWlabanki0slandsskaltilkynnaEvr;pskakerfishtturWinuumfyrirhugaWasetningu  eWaendurskoWunkerfishttuauka.TilkynningskalsendmnuWiWurenSeWlabankinnbirtir   upplUsingarskv.86.gr.lefhlutfallkerfishttuaukans,aWfrtldumkerfishttuaukaWru  X aWildarrkisemhefurveriWviWurkenndurskv.86.gr.j,erekkihrraen3%.0tilkynningunni K #  skallUsatarlega:    / /"i0J"  i0Js2%  1  .3  Ԉ0    Kerfishttu0slandi.i0Js݌   Ќ  "i0J"  i0Jj2%  2  .3  Ԉ0    stWumYessaWkerfishtta;gnarstWugleikafjrmlakerfisins0slandiogrttltir   hlutfallkerfishttuaukans.i0Jj݌wO  Ќ  "i0J"  i0J2%  3  .3  Ԉ0    HversvegnakerfishttuaukinnertalinnlklegurtilaWdragarhttunnimeWskilvirk B  umogh;flegumhtti.i0J݌   Ќ  "i0J"  i0JN2%  4  .3  Ԉ0    MatilklegumjkvWumogneikvWumhrifumafkerfishttuaukanuminnrimark   aWEvr;pskaefnahagssvWisins.i0JN{݌{  Ќ  "i0J"  i0J2%  5  .3  Ԉ0    FyrirhuguWuhlutfallieWahlutfllumkerfishttuauka,tilhvaWahttuskuldbindinga nF hanneigiaWtakaoghvaWafjrmlafyrirtkieigiaWviWhaldahonum.i0J݌9 Ќ  "i0J"  i0J^2%  6  .3  Ԉ0    Afhverjukerfishttuaukisemgildirumallarhttuskuldbindingartvtakiekkivirkni  eiginfjraukafyrirkerfislegamikilvgtfjrmlafyrirtkilandsvsu.i0J^݌ Ќ    0tilkynningunniskalgreintfrYvefkerfishttuaukiaWtakatilhttuskuldbindinga r rkjumutanEvr;pskaefnahagssvWisins. e=   EfhkkakerfishttuaukaYannigaWhannverWihrrien3%ogalltaW5%skaltil 0 kynningunni;skaWeftirlitifastanefndarEFTArkjanna.Eflitfastanefndarinnarernei  kvttskalSeWlabankinnfaraeftirlitinueWagefauppstWurfyrirYvaWgeraYaWekki.    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LeggistkerfishtturWiW,framkvmdastj;rnineWafastanefndinogyfirvldm;Wurflagsins `  gegnfyrirhuguWumkerfishttuaukageturSeWlabankinnvsaWmlinutilEvr;pskubanka S+! eftirlitsstofnunarinnareWaEftirlitsstofnunarEFTA,eftirYvsemviW,og;skaWeftiraWstoW " hennarsamrmiviW19.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr;pskteftirlits # kerfifjrmlamarkaWi.SetningureglnaumviWkomandihttuskuldbindingarskalfrestaW  $ meWanbeWiWerniWurstWuEftirlitsstofnunarEFTA. !W%   bb.(86.gr.l.) #' J    J  BirtingupplUsingaumkerfishttuauka.Jֳ݌ #( Ќ     SeWlabanki0slandsskalbirtavefsnumeftirfarandiupplUsingarumkvrWuneWaendur $ ) skoWunkerfishttuauka: v%N!* / /"i0J"  i0JQ2%  1  .3  Ԉ0    Hlutfallkerfishttuauka.i0JQ~݌A&"+ Ќ  "i0J"  i0JH2%  2  .3  Ԉ0    FjrmlafyrirtkisemberaWviWhaldakerfishttuauka.i0JHu݌ '", Ќ  "i0J"  i0Jb2%  3  .3  Ԉ0    httuskuldbindingarsemkerfishttuaukitekurtil.i0Jb݌'#- Ќ  _"i0J"  i0J2%  4  .3  Ԉ0    RkstuWningfyrirhlutfalli_kerfishttuauka_.i0J݌( Ќ  "i0J"  i0J2%  5  .3  Ԉ0    Hvenr_fjrmlafyrirtkjum_ԀberiaWviWhalda_kerfishttuauka_.i0J݌ Ќ  "i0J"  i0J2%  6  .3  Ԉ0    0hvaWalndum_httuskuldbindingar_Ԁsem_kerfishttuauki_ԀmiWastviWeru.i0J@݌ Ќ    RkstuWningurfyrirhlutfalli_kerfishttuauka_,sbr.4.tlul.1.mgr.,skalekkibirturefYaW a gtitefltstWugleika_fjrmlakerfisins_ԀtvsUnu. T,   _cc_.(86.gr.m.)  J    J  Takmarkanirthlutunvegnakrfuum_eiginfjrauka_.J݌   Ќ     FjrmlafyrirtkisemuppfyllirsamanlagWakrfuum_eiginfjrauka_Ԁereftirfarandit  X hlutun;heimilefhnhefWiYauhrifaWYaWuppfylltiekkilengurkrfuna: K #  / /"i0J"  i0J 2%  1  .3  Ԉ0    _ArWgreiWsla_ԀmeWreiWuf.i0J 9݌   Ќ  "i0J"  i0J-2%  2  .3  Ԉ0    Bthlutun_jfnunarhlutabrfum_ԀsemhafaveriWgreiddaWfullueWaaWhlutaeWaWrum    _fjrmagnsgerningum_Ԁskv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0J-Z݌  Ќ  "i0J"  i0J2%  3  .3  Ԉ0    _Innlausn_ԀeWakaupeiginhlutaeWa_stofnfjrbrfum_ԀeWaWrum_fjrmagnsgerningum_ wO  skv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0JI݌B  Ќ  "i0J"  i0J 2%  4  .3  Ԉ0    _EndurgreiWsla_Ԁvegna_innborgaWs_ԀhlutaeWa_stofnfjr_ԀeWaannarra_fjrmagnsgerninga_Ԁskv.    aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0J 8݌  Ќ  "i0J"  i0J2%  5  .3  Ԉ0    BthlutunliWumskv.b!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0JG݌{  Ќ    FjrmlafyrirtkisemuppfyllirekkisamanlagWakrfuum_eiginfjrauka_Ԁer;heimiltaW nF grpatileftirfarandirWstafanaWuren_hmarksthlutunarfjrhW_Ԁskv.86.gr.nhefurveriW 9 reiknuWt:  / /"i0J"  i0J2%  1  .3  Ԉ0    Bthlutunskv.1.mgr.i0J݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    StofnatilskuldbindingarumaWgreiWa_kaupauka_ԀeWagreiWa_kaupauka_ԀefstofnaWvartil r skuldbindingartilgreiWsluYeimtmaYegar_fjrmlafyrirtkiW_Ԁuppfylltiekkisaman e= lagWakrfuum_eiginfjrauka_.i0J݌0 Ќ  "i0J"  i0JE2%  3  .3  Ԉ0    GreiWaaf_gerningi_ԀviWb;tareiginfjrYttar1.i0JEr݌ Ќ    FjrmlafyrirtkisemuppfyllirekkisamanlagWakrfuum_eiginfjrauka_Ԁer;heimil  thlutunskv.2.mgr.umfram_hmarksthlutunarfjrhW_Ԁskv.86.gr.n. i   TakmarkanirsamkvmtYessarigreingildaaWeinsumthlutanirsemlkkaalmennteigiW \4 fYttar1eWahagnaW_fjrmlafyrirtkis_.Xrgildaekkieffrestunthlutunarflisrvan ' efndeWagtileitttil_;gjaldfrnimeWferWar_Ԁ_fjrmlafyrirtkisins_.    _dd_.(86.gr.n.) `  J    J  _HmarksthlutunarfjrhW_Ԁuppfyllifyrirtkiekkikrfuum_eiginfjrauka_.J݌ S+! 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A&"+ mgr.26.gr.reglugerWar(ESB)nr.575/2013aWfrdregnum_thlutunum_ԀvegnarWstafana  '", skv.2.mgr.86.gr._m_i0J݌'#- Ќ  _"i0J"  i0J2g  c  .3  Ԉ0    ogaWfrdreginniYeirrifjrhWsemyrWigreiddskattefhagnaWiskv.aogbliWvri ( haldiWeftir.i0J,݌ Ќ    StuWullvegnahmarksthlutunarfjrhWarrWstafhlutfallialmennseiginfjrYttar1  semfjrmlafyrirtkiviWheldurogerekkinUtttilaWmtaeiginfjrkrfuskv.a,beWacliW a 1.mgr.92.gr.reglugerWar(ESB)nr.575/2013eWaviWb;tareiginfjrkrfuskv.1.tlul.3. T, mgr.107.gr.avegnaannarrarhttuenhttunnarofmikillivogunafsamanlagWrikrfu  umeiginfjraukasemhrsegir:  ! ! _ikmo(%00"i0J"  i0J82%  1  .3  Ԉ0    EfhlutfalliWerlgraen25%erstuWullinn0.i0J8e݌  Ќ  "i0J"  i0JH2%  2  .3  Ԉ0    EfhlutfalliWera.m.k.25%enlgraen50%erstuWullinn0,2.i0JHu݌ X Ќ  "i0J"  i0Ji2%  3  .3  Ԉ0    EfhlutfalliWera.m.k.50%enlgraen75%erstuWullinn0,4.i0Ji݌K #  Ќ  "i0J"  i0J2%  4  .3  Ԉ0    EfhlutfalliWera.m.k.75%erstuWullinn0,6.i0J݌   Ќ    ee.(86.gr.o.)   J    J  Tilkynningarskyldaoggagnaskiluppfyllifyrirtkiekkikrfuumeiginfjrauka.J݌ wO  Ќ     FjrmlafyrirtkisemuppfyllirekkisamanlagWakrfuumeiginfjraukaoghefurhyggju B  aWgreiWatafhagnaWieWarWstfunskv.2.mgr.86.gr.mskaltilkynnaFjrmlaeftirlitinu    umYaW.     0tilkynninguskulukomaframeftirfarandiupplUsingar: {  / /"i0J"  i0JZ2%  1  .3  Ԉ0    FjrhWeiginfjrgrunnsfjrmlafyrirtkissundurliWuWmeWeftirfarandihtti:i0JZ݌nF Ќ  "m"  m0  0 2%  a  .3  Ԉ0v  almennteigiWfYttar1,m݌9vv Ќ  "m"  m0  0ww 2%  b  .3  Ԉ0v  viWb;tareigiWfYttar1,m݌vv Ќ  "m"  m0  0 2%  c  .3  Ԉ0v  eiginfjrYttur2.m݌vv Ќ  "i0J"  i0J2%  2  .3  Ԉ0    HagnaWursamkvmtrshlutaogrsuppgjri.i0J)݌r Ќ  "i0J"  i0J2%  3  .3  Ԉ0    HmarksthlutunarfjrhWskv.86.gr.n.i0J4݌e= Ќ  "i0J"  i0J2%  4  .3  Ԉ0    FjrhWsemfjrmlafyrirtkihyggstgreiWat,sundurliWuWmeWeftirfarandihtti:i0J<݌0 Ќ  "m"  mN0  0 2%  a  .3  Ԉ0v  arWgreiWslur,mN{݌vv Ќ  "m"  mf0  0ww 2%  b  .3  Ԉ0v  kaupeiginbrfum,mf݌vv Ќ  "m"  m0  0 2%  c  .3  Ԉ0v  greiWslurafgerningumviWb;tareiginfjrYttar1,m݌ivv Ќ  "m"  m0  0ww 2%  d  .3  Ԉ0v  greiWslurkaupauka,hvortsemergrundvellinUrrarskuldbindingareWaskuldbind \4 ingarsemstofnaWvartilYeimtmaYegarfjrmlafyrirtkiWuppfylltiekkisaman ' lagWakrfuumeiginfjrauka.m݌vv Ќ    ff.(86.gr.p.) `  J    J  Takmarkanirthlutunvegnakrfuumvogunarauka.J,݌ S+! Ќ     Fjrmlafyrirtkisemuppfyllirkrfuumvogunaraukaskv.1.mgr.a92.gr.reglugerWar " (ESB)nr.575/2013ereftirfarandithlutun;heimilefhnhefWiYauhrifaWYaWuppfyllti # ekkilengurkrfuna:  $ / /"i0J"  i0J2%  1  .3  Ԉ0    ArWgreiWslameWreiWuf.i0JG݌!W% Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Bthlutunjfnunarhlutabrfum,semhafaveriWgreiddaWfullueWaaWhluta,eWaWrum J""& fjrmagnsgerningumskv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0JH݌#' Ќ  "i0J"  i0J2%  3  .3  Ԉ0    InnlausneWakaupeiginhlutaeWastofnfjrbrfumeWaWrumfjrmagnsgerningum #( skv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0J݌$ ) Ќ  "i0J"  i0JZ2%  4  .3  Ԉ0    EndurgreiWslavegnainnborgaWshlutaeWastofnfjreWaannarrafjrmagnsgerningaskv. v%N!* aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0JZ݌A&"+   "i0J"  i0J2%  5  .3  Ԉ0    BthlutunliWumskv.b!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.i0J ݌ '", Ќ    &   Fjrmlafyrirtkisemuppfyllirekkikrfunaumvogunaraukaer;heimiltaWgrpatil ( eftirfarandi'(8ԀrWstafanaWurenhmarksthlutunarfjrhWvegnavogunaraukaskv.86.gr.q  hefurveriWreiknuWt:  / /"i0J"  i0J2%  1  .3  Ԉ0    FramkvmathlutuntengslumviWalmennteigiWfYttar1.i0J݌a Ќ  "i0J"  i0J2%  2  .3  Ԉ0    StofnatilskuldbindingarumaWgreiWakaupaukaeWagreiWakaupaukaefstofnaWvartil T, skuldbindingartilgreiWsluYeimtmaYegarfjrmlafyrirtkiWuppfylltiekkikrfuum  vogunarauka.i0J݌ Ќ  "i0J"  i0J2%  3  .3  Ԉ0    GreiWaafgerningiviWb;tareiginfjrYttar1.i0J݌  Ќ    Fjrmlafyrirtkisemuppfyllirekkikrfunaumvogunaraukaer;heimilthlutunskv.  X 2.mgr.umframhmarksthlutunarfjrhWvegnavogunaraukaskv.86.gr.q. K #    TakmarkanirsamkvmtYessarigreingildaaWeinsumthlutanirsemlkkaeiginfjrYtt    1eWahagnaWfjrmlafyrirtkis.XrgildaekkieffrestunthlutunarflisrvanefndeWa    gtileitttil;gjaldfrnimeWferWarfjrmlafyrirtkisins.     gg.(86.gr.q.) B  J    J  HmarksthlutunarfjrhWuppfyllifyrirtkiekkikrfuumvogunarauka.JH݌    Ќ     Fjrmlafyrirtkisemuppfyllirekkikrfuumvogunaraukaskv.1.mgr.a92.gr.reglu   gerWar(ESB)nr.575/2013skalreiknathmarksthlutunarfjrhWvegnavogunaraukaog {  tilkynnaFjrmlaeftirlitinuumfjrhWina. nF   HmarksthlutunarfjrhWskalfundinmeWYvaWmargfaldasamtluskv.3.mgr.meW 9 stuWliskv.4.mgr.FrhmarksthlutunarfjrhWskaldragafjrhWsemleiWirafrWstfun  umskv.2.mgr.86.gr.p.    SamtalavegnahmarksthlutunarfjrhWarskalsamanstandaaf: r ! ! (g00_ikmo"i0J"  i0JZ 2g  a  .3  Ԉ0    hagnaWisamkvmtrshlutauppgjrisemekkiertalinntilalmennseiginfjrYttar1 e= skv.2.mgr.26.gr.reglugerWar(ESB)nr.575/2013aWfrdregnumthlutunumvegna 0 rWstafanaskv.2.mgr.86.gr.p,i0JZ  ݌ Ќ  "i0J"  i0J8 2g  b  .3  Ԉ0    aWviWbttumhagnaWirsinssemekkiertalinntilalmennseiginfjrYttar1skv.2.  mgr.26.gr.reglugerWar(ESB)nr.575/2013aWfrdregnumthlutunumvegnarWstafana i skv.2.mgr.86.gr.pi0J8 e ݌\4 Ќ  "i0J"  i0J 2g  c  .3  Ԉ0    ogaWfrdreginniYeirrifjrhWsemyrWigreiddskattefhagnaWiskv.aogbliWvri ' haldiWeftir.i0J B ݌ Ќ    StuWullvegnahmarksthlutunarfjrhWarrWstafhlutfallieiginfjrYttar1semfjr  mlafyrirtkiviWheldurogerekkinUtturtilaWmtakrfumskv.dliW1.mgr.92.gr.reglu `  gerWar(ESB)nr.575/2013eWaviWb;tareiginfjrkrfuskv.1.tlul.3.mgr.107.gr.avegna S+! httunnarofmikillivogunafkrfuumvogunaraukaskv.1.mgr.a92.gr.smureglu " gerWarsemhrsegir: # ! ! _ikmo(%00"i0J"  i0J?2%  1  .3  Ԉ0    EfhlutfalliWerlgraen25%erstuWullinn0.i0J?l݌ $ Ќ  "i0J"  i0JO2%  2  .3  Ԉ0    EfhlutfalliWera.m.k.25%enlgraen50%erstuWullinn0,2.i0JO|݌!W% Ќ  "i0J"  i0Jp2%  3  .3  Ԉ0    EfhlutfalliWera.m.k.50%enlgraen75%erstuWullinn0,4.i0Jp݌J""& Ќ  "i0J"  i0J2%  4  .3  Ԉ0    EfhlutfalliWera.m.k.75%erstuWullinn0,6.i0J݌#' Ќ    hh.(86.gr.r.) $ ) J    J  Tilkynningarskyldaoggagnaskiluppfyllifyrirtkiekkikrfuumvogunarauka.J݌ v%N!* Ќ     Fjrmlafyrirtkisemuppfyllirekkikrfuumvogunaraukaskv.1.mgr.a92.gr.reglu A&"+ gerWar(ESB)nr.575/2013oghefurhyggjuaWgreiWatafhagnaWieWarWstfunskv.2.  '", mgr.86.gr.pskaltilkynnaFjrmlaeftirlitinuumYaW. '#-   0tilkynninguskulukomaframeftirfarandiupplUsingar: ( / /"i0J"  i0J2%  1  .3  Ԉ0    FjrhWeiginfjrgrunnsfjrmlafyrirtkissundurliWuWmeWeftirfarandihtti:i0J݌ Ќ  "m"  m0  0 2%  a  .3  Ԉ0v  almennteigiWfYttar1,m݌vv Ќ  "m"  m0  0ww 2%  b  .3  Ԉ0v  viWb;tareigiWfYttar1.m݌avv Ќ  "i0J"  i0J2%  2  .3  Ԉ0    HagnaWursamkvmtrshlutaogrsuppgjri.i0J?݌T, Ќ  "i0J"  i0J2%  3  .3  Ԉ0    HmarksthlutunarfjrhWvegnavogunaraukaskv.86.gr.q.i0JJ݌ Ќ  "i0J"  i0J72%  4  .3  Ԉ0    FjrhWsemfjrmlafyrirtkihyggstgreiWat,sundurliWuWmeWeftirfarandihtti:i0J7d݌ Ќ  "m"  mv0  0 2%  a  .3  Ԉ0v  arWgreiWslur,mv݌ vv Ќ  "m"  m 0  0ww 2%  b  .3  Ԉ0v  kaupeiginbrfum,m  ݌ Xvv Ќ  "m"  m!0  0 2%  c  .3  Ԉ0v  greiWslurafgerningumviWb;tareiginfjrYttar1,m!!݌K # vv Ќ  "m"  m"0  0ww 2%  d  .3  Ԉ0v  greiWslurkaupauka,hvortsemergrundvellinUrrarskuldbindingareWaskuldbind    ingarsemstofnaWvartilYeimtmaYegarfjrmlafyrirtkiWuppfylltiekkikrfuna    umvogunarauka.m"#݌ vv Ќ    ii.(86.gr.s.) B  J    J%  tlunumvernduneiginfjr.J%D%݌    Ќ     UppfyllifjrmlafyrirtkiekkisamanlagWakrfuumeiginfjraukaeWakrfuumvogunar   aukaskv.1.mgr.a92.gr.reglugerWar(ESB)nr.575/2013skalstj;rnYesstbaogafhenda {  FjrmlaeftirlitinutlunumvernduneiginfjrsamrmiviWfyrirmliYessarargreinar. nF   tlunumvernduneiginfjrskala.m.k.innihalda: 9 / /"i0J"  i0J'2%  1  .3  Ԉ0    tlunumtekjuroggjldfyrirtkisinsogspumYr;unefnahagsreikningsYess.i0J''݌ Ќ  "i0J"  i0J(2%  2  .3  Ԉ0    UpplUsingarumtilhvaWarrWafyrirtkiWmunigrpatilYessaWhkkaeiginfjrhlut  fallsitt.i0J(%)݌r Ќ  "i0J"  i0J^*2%  3  .3  Ԉ0    TmasettatlunumYaWhvernigfyrirtkiWrWgeriraWhkkaeiginfjrhlutfallsitt e= YannigaWYaWuppfyllinUsamanlagWakrfuumeiginfjraukaeWakrfuumvogunar 0 auka.i0J^**݌ Ќ  "i0J"  i0J5,2%  4  .3  Ԉ0    AWrarupplUsingarsemFjrmlaeftirlitiWtelurnauWsynlegartilYessaWleggjamattl  unina.i0J5,b,݌i Ќ    tlunumvernduneiginfjrskalafhentFjrmlaeftirlitinuinnanfimmvirkradagafr \4 YvaWlj;stvaraWfjrmlafyrirtkiuppfylltiekkisamanlagWakrfuumeiginfjraukaeWa ' krfuumvogunarauka.FjrmlaeftirlitiWgeturveittfimmvirkradagaviWb;tarfresttilaWaf  hendatlunina.    FjrmlaeftirlitiWleggurmattluninasamrmiviWfyrirmliYessarargreinar.tlun `  umvernduneiginfjrskalsamYykkteftaliWerlklegtaWhnkomiYvtilleiWaraWfjrmla S+! fyrirtkiniaWuppfyllasamanlagWakrfuumeiginfjraukaeWakrfuumvogunarauka " innanviWeiganditmamarka. #   SamYykkiFjrmlaeftirlitiWekkitluninagrundvelli4.mgr.skalYaW:  $ ! ! (g00_ikmo"i0J"  i0J22g  a  .3  Ԉ0    mlafyrirumaWfjrmlafyrirtkiWaukieiginfjrgrunnsinnumtilskilinmrkinnan !W% tmafrestssemFjrmlaeftirlitiWkveWurog/eWai0J212݌J""& Ќ  "i0J"  i0J32g  b  .3  Ԉ0    takmarkafrekartgreiWslurumframYaWsemkveWiWerum86.gr.meWa86.gr.p.i0J33݌#' Ќ  K|    K|4  103.gr.K|44݌ $ ) Ќ     Tilvsunin?sbr.4.mgr.19.gr. cliW3.mgr.87.gr.lagannafellurbrott. v%N!* K|    K|5  104.gr.K|56݌  '", Ќ     eftir87.gr.lagannakemurnUgrein,87.gr.a,semorWastsvo,samtfyrirsgn: '#- J    J6  BirtingupplUsingaumstarfsemieinstkumrkjum.J67݌ ( Ќ     0skUringumrseWasamstWureikningiskuluveraupplUsingarsamstWugrunnium  eftirfarandiYttinstliWnureikningsrihverjurkiYarsemfjrmlafyrirtkihefurstarfs  stW: a ! ! _ikmo(%00"i0J"  i0Ju92%  1  .3  Ԉ0    Heiti,eWlistarfsemioglandfrWilegastaWsetningu.i0Ju99݌T, Ќ  "i0J"  i0J:2%  2  .3  Ԉ0    Veltu.i0J::݌ Ќ  "i0J"  i0Jq;2%  3  .3  Ԉ0    Fjldarsverka.i0Jq;;݌ Ќ  "i0J"  i0J^<2%  4  .3  Ԉ0    HagnaWeWatapfyrirskatt.i0J^<<݌  Ќ  "i0J"  i0J\=2%  5  .3  Ԉ0    SkatthagnaWeWatap.i0J\==݌ X Ќ  "i0J"  i0JV>2%  6  .3  Ԉ0    OpinberastyrkieWavilnanir.i0JV>>݌K #  Ќ  K|    K|U?  105.gr.K|U?|?݌    Ќ     2.mlsl.1.mgr.90.gr.lagannafellurbrott.   K|    K|9@  106.gr.K|9@`@݌ B  Ќ     91.gr.lagannafellurbrott,samtfyrirsgn.    K|    K|A  107.gr.K|ACA݌ {  Ќ     EftirfarandibreytingarverWa92.gr.laganna: nF ! ! (g00_ikmo"i0J"  i0JB2g  a  .3  Ԉ0    0staWorWsins?fela aliW2.mgr.kemur:lkureruaWfeli.i0JBB݌9 Ќ  "i0J"  i0JC2g  b  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:i0JCD݌ Ќ  "k;"  k;D0  2g3  0     v FariendurskoWandiekkieftir2.mgr.geturFjrmlaeftirlitiWkrafistYessaWfjrmla  fyrirtkikj;siannanendurskoWanda.k;DE݌r Ќ  K|    K|iF  108.gr.K|iFF݌ 0 Ќ     4.mgr.98.gr.lagannafellurbrott.  K|    K|CG  109.gr.K|CGjG݌ i Ќ     EftirfarandibreytingarverWa101.gr.laganna: \4 / /"i0J"  i0JZH2g  a  .3  Ԉ0    0staWtilvsananna?86.gr. og?84.gr. 1.tlul.2.mgr.kemur:52.gr.e;og:reglugerW ' (ESB)nr.575/2013.i0JZHH݌ Ќ  "i0J"  i0JI2g  b  .3  Ԉ0    0staWtilvsunarinnar?86.gr. 5.mgr.kemur:52.gr.e.i0JII݌ Ќ  K|    K|J  110.gr.K|JK݌ S+! Ќ     OrWin?semekkifellurundir3.!5.mgr.25.gr. 1.mgr.104.gr.og1.og3.mgr.105.gr. " lagannafallabrott. # K|    K|?L  111.gr.K|?LfL݌ !W% Ќ     eftirtilvsuninni?14.gr. 7.mgr.106.gr.lagannakemur:og14.gr.a. J""& K|    K|KM  112.gr.K|KMrM݌ #( Ќ     EftirfarandibreytingarverWa107.gr.laganna: $ ) / /"i0J"  i0JbN2g  a  .3  Ԉ0    eftirorWinu?meW 1.mlsl.1.mgr.kemur:framkvmdlagaYessara,YarmeWal.i0JbNN݌v%N!* Ќ  "i0J"  i0JO2g  b  .3  Ԉ0    eftirorWunum?innlendrafjrmlafyrirtkja 1.mlsl.1.mgr.kemur:ogfjrmla A&"+ stofnana.i0JOO݌ '", Ќ  "i0J"  i0JQ2g  c  .3  Ԉ0    0staWorWsins?hlutdeildarfyrirtkjum 2.mlsl.1.mgr.kemur:hlutdeildarflgum.i0JQ5Q݌'#- Ќ  "i0J"  i0JJR2g  d  .3  Ԉ0    0staWorWanna?viWeftirlitsaWila ogtilvsunarinnar?108.gr. 2.mlsl.2.mgr.kemur: ( viWlgbryfirvld;og:C-hlutaYessakafla.i0JJRwR݌ Ќ  "i0J"  i0JS2g  e  .3  Ԉ0    0staWorWsins?hlutdeildarfyrirtkjum 3.mgr.kemur:hlutdeildarflgum.i0JST݌ Ќ  "i0J"  i0JU2g  f  .3  Ԉ0    0staWorWanna?slkviWskipti 4.mlsl.5.mgr.kemur:llumtalsverWviWskiptisnviW a blnduWeignarhaldsflgsemerum;WurflgYeirraognnurd;tturflgblnduWu T, eignarhaldsflaganna,nnurenYausemumgetur394.gr.reglugerWar(ESB)nr.  575/2013,ogumnnurviWskiptisamkvmtmlsgreinYessari.i0JUKU݌ Ќ  "i0J"  i0JW2g  g  .3  Ԉ0    9.mgr.fellurbrott.i0JWW݌  Ќ  "i0J"  i0JX2g  h  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:EftirlitsskyldstarfsemiogheimildirtilaWaflaupplUs  X inga.i0JXX݌K #  Ќ  K|    K|Y  113.gr.K|Y%Z݌    Ќ     eftir107.gr.lagannakomatunUjargreinar,107.gr.a!107.gr.j,semorWastsvo,   samtfyrirsgnum: wO    a.(107.gr.a.)    J    Jp[  Valdheimildirvegnaeftirlits.Jp[[݌   Ќ     FjrmlaeftirlitiWskalkrefjastYessaWfjrmlafyrirtkigrpitmanlegatilnauWsynlegra {  rWstafanatilrb;taeffyrirtkiWuppfyllirekkikvWilagaYessaraaukreglugerWaogreglna nF semsettarerumeWstoWYeim. 9   TeljiFjrmlaeftirlitiWlklegt,byggtggnumeWaupplUsingumsemYaWbUryfir,aWfjr  mlafyrirtkimuniekkiinnannstut;lfmnaWauppfyllakvWilagaYessaraaukreglu  gerWaogreglnasemsettarerumeWstoWYeim,skalFjrmlaeftirlitiWkrefjastYessaWfjr r mlafyrirtkigrpitmanlegatilnauWsynlegrarWstafanatilrb;ta.Brbturgetam.a.faliW e= srbeitinguheimildasamkvmtYessarigreineWaWrumkvWumlagannasemnauWsynleg 0 ertilYessaWbregWastviWaWstWumviWkomandifjrmlafyrirtkis.    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( J    J  Eiginfjrlag.J݌  Ќ     FjrmlaeftirlitiW'a(WԀskaltilkynnafjrmlafyrirtkiumeiginfjrlagsemYaWtelurskilegt,  einkumgrundvellilagspr;fsskv.7.mgr.80.gr.,aWYaWhafiumframYaWsemYvber a skyldatilsamkvmtlgumYessumogkrfumFjrmlaeftirlitsinsskv.107.gr.atilaWmta T, httusemsskyldamtirekkingjanlega.    c.(107.gr.c.)   J    J2  TmanleginngripFjrmlaeftirlitsins.J2\݌  X Ќ     FjrmlaeftirlitiWgeturbeitttmanleguminngripumgagnvartlnastofnuneWaverWbrfa K #  fyrirtkimeWstofnframlagskv.2.mgr.14.gr.aef:    ! ! 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S+!   ViWaWstWurskv.aeWabliW1.mgr.erlnastofnuneWaverWbrfafyrirtkiskyltaWveita " FjrmlaeftirlitinuallarYrupplUsingarsemYykjanauWsynlegartilaWhgtsaWuppfra # skilatlunogmetaeignirogskuldbindingarviWkomandifyrirtkisogmgulegaskilameW  $ ferWYesssamkvmtlgumumskilameWferWlnastofnanaogverWbrfafyrirtkja.SkilavaldiW !W% skalhafaaWgangaWYeimupplUsingum.FjrmlaeftirlitiWskalYegarstaWupplUsaskila J""& stj;rnvldlnastofnunareWaverWbrfafyrirtkisefaWstWureruYannigaWheimiltsaWbeita #' tmanleguminngripumskv.1.mgr. #(   SeWlabanka0slandserheimiltaWsetjareglursemskilgreinaviWmiWumhvenrFjrmla $ ) eftirlitiWgeturbeitttmanleguminngripumvegnaversnandifjrhagslegrarstWulnastofnana v%N!* ogverWbrfafyrirtkjaskv.bliW1.mgr. A&"+ _   '",   &   d.(107.gr.d.) ( J    Jզ  Brottvikning'(stj;rnarogframkvmdastj;raviWtmanleginngrip.Jզ݌  Ќ     _FjrmlaeftirlitiW_ԀgeturvikiWstj;rn_lnastofnunar_ԀeWa_verWbrfafyrirtkis_Ԁskv.1._mlsl_.  1.mgr.107.gr.cfr,heildeWaaWhluta,semogframkvmdastj;rahafifyrirtkiWbrotiW a alvarlegagegnkvWumlaga,_stj;rnvaldsfyrirmla_ԀeWasamYykktafyrirtkiseWaefalvar T, legarathugasemdirhafaveriWgerWarviWstj;rnunYess.    Brottvikning_Fjrmlaeftirlitsins_Ԁskv.1.mgr.einnigviWeffjrhagur_lnastofnunar_ԀeWa  _verWbrfafyrirtkis_ԀhefurversnaWverulegaeWaaWgerWirskv.107.gr.chafaekkieWaeruekki   lklegaraWmati_Fjrmlaeftirlitsins_ԀtilaWrttaaffjrhagslegastWufyrirtkis.  X   e.(107.gr.e.)    J    Jl  _BrWabirgWastj;rnandi_.Jl݌    Ќ     Telji_FjrmlaeftirlitiW_ԀaWbrottvikningstj;rnarogframkvmdastj;raskv.107.gr.ds   ekkifullngjanditilaWrttaaffjrhagslegastWu_lnastofnunar_ԀeWa_verWbrfafyrirtkis_Ԁskv. wO  1._mlsl_.1.mgr.107.gr.cgeturYaWskipaWfyrirtkinu_brWabirgWastj;rnanda_. B    Skipun_brWabirgWastj;rnanda_Ԁskv.1.mgr.geturtekiWtilYess:    ! ! (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    aWeinneWafleiri_brWabirgWastj;rnendur_Ԁleysistj;rnafheildsinni,eWai0J݌  Ќ  "i0J"  i0J2g  b  .3  Ԉ0    aWeinneWafleiri_brWabirgWastj;rnendur_ԀstarfimeWstarfandistj;rn.i0J݌{  Ќ    kvWiYessaralagaogkvWium_flagsstj;rn_Ԁlgumum_hlutaflg_ԀgildaeftirYvsem nF viWum_brWabirgWastj;rnanda_ԀsemskipaWurerskv.aliW2.mgr.kvWi63.og68.gr.laga 9 um_hlutaflg_,nr.2/1995,gildaekkiumskipun_brWabirgWastj;rnanda_ԀsemskipaWurerskv.  aliW2.mgr.ogfundur_stofnfjreigenda_ԀeWahluthafageturekkileyst_brWabirgWastj;rnanda_  frstrfum. r   Skipi_FjrmlaeftirlitiW_Ԁ_brWabirgWastj;rnanda_Ԁskal_skipunarbrfi_Ԁtilhans,eftirYvsem e= viW,kveWaum: 0 ! ! _ikmo(%00"i0J"  i0J 2%  1  .3  Ԉ0    _Skipunartma_.i0J 6݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Helstuverkefni.i0J?݌ Ќ  "i0J"  i0J2%  3  .3  Ԉ0    Skyldur.i0J,݌i Ќ  "i0J"  i0J2%  4  .3  Ԉ0    ValdsviW,bWiheimildirogtakmarkanir.i0J݌\4 Ќ  "i0J"  i0J2%  5  .3  Ԉ0    HvaWakvarWanirstj;rnYarfaWberafyrirframundir_brWabirgWastj;rnanda_,hafihn ' ekkiveriWleystfrstrfum.i0J݌ Ќ  "i0J"  i0J2%  6  .3  Ԉ0    HvaWakvarWanir_brWabirgWastj;rnandi_ԀYarfaWberaundir_FjrmlaeftirlitiW_.i0J݌ Ќ  "i0J"  i0J2%  7  .3  Ԉ0    _SkUrsluskil_Ԁtil_Fjrmlaeftirlitsins_.i0J=݌`  Ќ    _Skipunartmi_Ԁ_brWabirgWastj;rnanda_ԀskalaWhmarkiveraeittr.ViWsrstakaraWstWur S+! er_Fjrmlaeftirlitinu_ԀheimiltaWframlengja_skipunartmann_._FjrmlaeftirlitiW_Ԁgeturhvenr " semerbreyttskipun_brWabirgWastj;rnanda_Ԁskv.2.mgr.ogumboWihansskv.4.mgr.eWa # leysthannfrstrfum.  $   _FjrmlaeftirlitiW_Ԁleggurmathfi_brWabirgWastj;rnanda_.Um_hfisskilyrWi_Ԁ_brWabirgWa !W% stj;rnanda_Ԁferskv.52.gr.og52.gr.a. J""&   _BrWabirgWastj;rnandi_Ԁereinungisbyrgurfyrirtj;nisemhannveldurstrfumsnumaf #' setningieWast;rkostlegugleysi. #(   f.(107.gr.f.) v%N!* J    J&  _SamningskvWum_ԀvikiWtilhliWar.J&P݌ A&"+ Ќ     Ef_FjrmlaeftirlitiW_ԀgrpurtilaWgerWaskv.107.gr.c!107.gr.egagnvartlnastofnuneWa  '", verWbrfafyrirtkiskuluaWgerWirnar,Y.m.t.atburWirsemleiWirafYeim,hvorkisamsvaravan '#- efndsamkvmtsamningiumfjrhagslegar_tryggingarrWstafanir_ԀnjafngildarskurWium ( heimildtil_greiWslustWvunar_,_nauWasamningsumleitana_ԀeWagjaldYrotaskiptasamkvmt  lgumum_gjaldYrotaskipti_Ԁ_o.fl_.kvWi1._mlsl_.erhWYvskilyrWiaWfyrirtkihaldifram  aWefna_meginskyldur_Ԁ_samningssambands_,Y.m.t.umgreiWslu,afhendinguogveitingu_trygg a ingarrttinda_. T,   Efnifyrirtkifram_meginskyldur_Ԁ_samningssambands_Ԁskv.1.mgr.veitaaWgerWir_Fjr  mlaeftirlitsins_Ԁskv.107.gr.c!107.gr.esamningsaWilumfyrirtkisinsekkisjlfkrafartt  tilaW:   / /"i0J"  i0J2%  1  .3  Ԉ0    Beitarttitiluppsagnar,_gjaldfellingar_,frestunareWabreytingar_samningsskuldbindinga_  X eWagreiWslueWa_skuldajfnunar_Ԁgrundvellisamnings.i0J2݌K #  Ќ  "i0J"  i0J2%  2  .3  Ԉ0    Wlasteignarhald,fyfirrWeWagangaaW_tryggingarrttindum_Ԁeigufyrirtkisins.i0J ݌   Ќ  "i0J"  i0JP2%  3  .3  Ԉ0    Hafahrifsamningsbundinrttindifyrirtkisins.i0JP}݌   Ќ    kvWi1.og2.mgr.gildaumsamningasem_d;tturflag_Ԁhefurgertog_m;Wurflag_ԀeWa   annaWflaginnansamstWubyrgisteWastyWurannanhtt.kvWi1.og2.mgr.gilda wO  einnigumsamningamilliflagainnansamstWuseminnihalda_vxlvanefndarkvWi_. B    g.(107.gr.g.)   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"   _FjrmlaeftirlitiW_ԀskalleitastviWaWtakasameiginlegakvrWunmeWviWeigandi_lgbrum_ # yfirvldum_samstarfsh;pi_Ԁ_eftirlitsaWila_ԀogskalskvrWunliggjafyrireigisWarenfimm  $ virkumdgumeftiraWupplUsingarvoru_tilkynntar_Ԁ_lgbrum_Ԁyfirvldumskv.1.mgr. !W%   EfsameiginlegkvrWunliggurekkifyrireftirsamrWskv.1.mgr.innan_tmafrests_Ԁskv. J""& 4.mgr.skal_FjrmlaeftirlitiW_ԀtakakvrWunumaWbeitaeinnieWafleiriaWgerWumskv.107. #' gr.ceWa107.gr.egagnvart_m;Wurflaginu_._FjrmlaeftirlitiW_Ԁskaltilkynna_m;Wurflaginu_ #( og_lgbrum_Ԁyfirvldum_samstarfsh;pi_Ԁ_eftirlitsaWila_ԀumkvrWunina. $ )   _FjrmlaeftirlitiW_ԀskalfrestakvrWunumskv.1.og5.mgr.efeitthvert_lgbrt_Ԁyfirvald v%N!* _samstarfsh;pi_Ԁ_eftirlitsaWila_ԀhefurvsaWkvrWunYesstilEvr;psku_bankaeftirlitsstofnunar A&"+ innar_ԀeWa_Eftirlitsstofnunar_Ԁ_EFTA_ԀsamrmiviW19.gr.reglugerWar(ESB)nr.1093/2010,  '", sbr.lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_,fyrirloktmabilssamrWsskv.1.mgr. '#- _eWatmafrestsskv.4.mgr.,ogbWakvrWunarsemEftirlitsstofnunEFTAkannaWtaka. ( kvrWunFjrmlaeftirlitsinsskalverasamrmiviWniWurstWuEftirlitsstofnunarEFTA.    h.(107.gr.h.) a J    J  Tmanleginngripgagnvartd;tturflagim;Wurflags T, efstaYrepisamstWuEvr;pskaefnahagssvWinu.J݌  Ќ     EfFjrmlaeftirlitiWhefureftirlitmeWeinueWafleirid;tturflgum,semerulnastofnanir  eWaverWbrfafyrirtkimeWstofnframlagskv.2.mgr.14.gr.a,skalYaWrWfrasigviWeftir   litsaWilasamstWugrunniogtilkynnaEvr;pskubankaeftirlitsstofnuninniefskilyrWiskv.  X 107.gr.ceWa107.gr.efyriraWgerWumgagnvartd;tturflagieruuppfyllt,WurenkvrWun K #  umbeitinguaWgerWannaertekin.kvrWunFjrmlaeftirlitsinsumaWgerWirskalsWantil    kynnteftirlitsaWilumsamstWugrunniogviWeigandilgbrumyfirvldumsamstarfsh;pi    eftirlitsaWila.     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X   FjrmlaeftirlitiWgetur,meWsamkomulagiviWviWkomandilgbryfirvld,kveWiWaW K #  annaWlgbrtyfirvaldfarimeWeftirlitsamstWugrunnimeWsamstWuenleiWiraf1.og    2.mgr.efYaWendurspeglarbeturhlutfallslegtmikilvgistarfsemifjrmlafyrirtkjainnan    samstWunnarviWkomandiaWildarrkjumeWatryggirbetursamfellueftirliti.ViWkomandi   m;WurstofnunEvr;pskaefnahagssvWinu,m;WureignarhaldsflagifjrmlasviWiEvr wO  ;pskaefnahagssvWinu,blnduWum;WureignarhaldsflagifjrmlastarfsemiEvr;pu B  sambandinueWafjrmlafyrirtkimeWhstuniWurstWutluefnahagsreikningsskalWur    veitturandmlarttur.FjrmlaeftirlitiWskalntafartilkynnaEftirlitsstofnunEFTAogEvr   ;pskubankaeftirlitsstofnuninniumslkakvrWun. {    c.(109.gr.c.) 9 J    J;  SamhfingeftirlitsmeWsamstWu.J;;݌  Ќ     FariFjrmlaeftirlitiWmeWeftirlitsamstWugrunniskalYaW:  ! ! _ikmo(%00"i0J"  i0J=2%  1  .3  Ԉ0    SamhfaflunogmiWlunupplUsinga,bWiviWframhaldandirekstrarhfiogneyWar r aWstWur.i0J==݌e= Ќ  "i0J"  i0J>2%  2  .3  Ԉ0    Skipuleggjaogsamhfa,samrWiviWviWkomandilgbryfirvld,eftirlitviWfram 0 haldandirekstrarhfi,Y.m.t.eftirlitsamkvmtYessumkafla.i0J>?݌ Ќ  "i0J"  i0J@2%  3  .3  Ԉ0    Undirba,skipuleggjaogsamhfa,samrWiviWviWkomandilgbryfirvldogseWla  bankaefYrfkrefur,eftirlitviWneyWaraWstWur,Y.m.t.vegna;hagstWrarYr;unarhj i viWkomandifjrmlafyrirtkjumeWafjrmlamrkuWumalmennt,gegnumsamskipta \4 leiWirvegnaneyWarstandssemYegarerufyrirhendiefunnter.i0J@@݌' Ќ    FariFjrmlaeftirlitiWmeWeftirlitsamstWugrunnioggeturekkifullngtskyldumsn  umskv.1.mgr.vegna;samvinnuYUWniannarsyfirvaldsgeturYaWleitaWaWstoWarEvr;psku  bankaeftirlitsstofnunarinnareWaEftirlitsstofnunarEFTA,eftirYvsemviW,tilsamrmis `  viW19.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr;pskteftirlitskerfifjrmla S+! markaWi.SamagildirefannaWlgbrtyfirvaldfermeWeftirlitsamstWugrunniogFjr " mlaeftirlitiWtelurYaWekkisinnaverkefnumsnumskv.1.mgr. #   d.(109.gr.d.) !W% J    J(F  SameiginlegarkvarWanir.J(FRF݌ J""& Ќ     FariFjrmlaeftirlitiWmeWeftirlitsamstWugrunnimeWsamstWuYarsemm;WurflagiW #' erm;WurstofnunEvr;pskaefnahagssvWinu,m;WureignarhaldsflagfjrmlasviWiEvr #( ;pskaefnahagssvWinueWablandaWm;WureignarhaldsflagfjrmlastarfsemiogannaWlg $ ) brtyfirvaldmeWeftirliteiningargrunnimeWfjrmlafyrirtkisemerd;tturflagsam v%N!* stWunni,eWafariFjrmlaeftirlitiWmeWeftirlitiWeiningargrunniogannaWlgbrtyfirvald A&"+ meWeftirlitiWsamstWugrunni,skalFjrmlaeftirlitiWgeraalltsemvaldiYessstendurtil  '", aWnframsameiginlegrikvrWunmeWviWkomandilgbruyfirvaldi,innanfjgurramn '#- aWafrYvaWeftirlitsaWilinnsamstWugrunnileggurframgreininguhttusamstWunn ( ar,um:  / /"i0J"  i0J7K2%  1  .3  Ԉ0    FyrirmliumaWsamstWaneWafjrmlafyrirtkisemtilheyrirhenniskulihafahrri  eiginfjrgrunn,sbr.1.tlul.3.mgr.107.gr.a.i0J7KdK݌a Ќ  "i0J"  i0JL2%  2  .3  Ԉ0    RWstafanirvegnalausafjrstUringar,Y.m.t.srstakarkrfurumlaustf,sbr.10.tlul. 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J    J~j  UpplUsingaflunfrWrumyfirvldum.J~jj݌   Ќ     Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_einingargrunni_ԀmeWfjrmlafyrirtkisemer_d;ttur {  flag_Ԁ_m;Wurstofnunar_ԀEvr;pska_efnahagssvWinu_ԀskalYaW,YegarYaWYarfnastupplUsinga nF umaWferWirogaWferWafrWisamkvmtlgumYessumsemtlamaWhafiYegarveriWveitt 9 ar_lgbru_Ԁyfirvaldisemhefureftirlit_samstWugrunni_ԀmeWsamstWunni,leitastviWaWafla  upplUsingannafrYvyfirvaldi.    Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀskalYaW,YegarYaWYarfnastupplUs r ingasemtlamaWhafiYegarveriWveittarWru_lgbru_Ԁyfirvaldisemhefureftirlit_ein e= ingargrunni_ԀmeWeininguinnansamstWu,leitastviWaWaflaupplUsingannafrYvyfirvaldi. 0   h.(109.gr.h.)  J    Jp  UpplUsingaflunfr_m;Wurflagi_.Jpp݌ i Ќ     _FjrmlaeftirlitiW_Ԁskal,aW;sk_lgbrs_Ԁyfirvaldserlends_fjrmlafyrirtkis_ԀsemfermeW \4 eftirlit_samstWugrunni_,aflaupplUsingafrinnlendu_m;Wurflagi_Ԁ_samstWunnar_Ԁsemer ' lenda_lgbra_ԀyfirvaldiWYarftilaWsinna_samstWueftirlitinu_.Fari_FjrmlaeftirlitiW_ԀmeW  eftirlit_samstWugrunni_ԀgeturYaWfariWframaW_lgbrt_Ԁyfirvalderlends_m;Wurflags_Ԁ_sam  stWunnar_ԀafliupplUsingafr_m;Wurflaginu_Ԁsem_FjrmlaeftirlitiW_ԀYarftilaWsinna_sam `  stWueftirlitinu_. S+!   _FjrmlaeftirlitiW_ԀgeturfariWframaWerlent_m;Wurflag_Ԁ_innlends_Ԁ_fjrmlafyrirtkis_Ԁsem " fellurekkiundireftirlit_samstWugrunni_Ԁskv.19.gr.reglugerWar(ESB)nr.575/2013veiti # YvupplUsingarsemkunnaaWauWveldaeftirlitYessmeW_fjrmlafyrirtkinu_.Innlent_m;Wur  $ flag_Ԁ_fjrmlafyrirtkis_ԀWruaWildarrkisemfellurekkiundireftirlit_samstWugrunni_Ԁskv. !W% 19.gr.reglugerWar(ESB)nr.575/2013skalverWaviW;sk_lgbrs_Ԁyfirvalds_fjrmlafyrirtk J""& isins_ԀumupplUsingarsemkunnaaWauWveldaeftirlitYessmeW_fjrmlafyrirtkinu_. #'   & a i.(109.gr.i.) $ ) J    J{  UpplUsingaflunfr_d;tturflagi_.J{8{݌ v%N!* Ќ     Fari'a$zԀ_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀmeWfjrmlafyrirtki,_eignarhalds A&"+  flagi_Ԁ_fjrmlasviWi_ԀeWa_blnduWu_Ԁ_eignarhaldsflagi_Ԁfjrmlastarfsemigetur_Fjrmlaeftir  '", litiW_ԀkrafiW_d;tturflag_ԀYess&   umupplUsingarsemYaWYarfvegna_eftirlitsins_ԀY;tt_d;tturflagiW_ (  heyriekkiundir_samstWu'(1~eftirlitiW_.    j.(109.gr.j.) a J    J  _Samstarfsh;pur_Ԁ_eftirlitsaWila_.J݌ T, Ќ     Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀskalYaWkomaf;t_samstarfsh;pi_  _lgbrra_ԀyfirvaldasemhafaeftirlitmeWeininguminnan_samstWunnar_ԀtilaWgreiWafyrir  samvinnuyfirvaldannaogsamstarfiviWyfirvldrkjumutanEvr;pska_efnahagssvWisins_.   _FjrmlaeftirlitiW_Ԁskalbj;Wa_lgbrum_ԀyfirvldumsemberabyrgWeftirlitimeW_eignar  X haldsflagi_Ԁ_fjrmlasviWi_,_blnduWu_Ԁ_eignarhaldsflagi_Ԁfjrmlastarfsemi,d;tturflgum K #  _m;Wurstofnunar_ԀEvr;pska_efnahagssvWinu_,_m;Wureignarhaldsflagi_Ԁ_fjrmlasviWi_ԀEvr    ;pska_efnahagssvWinu_ԀeWa_blnduWu_Ԁ_m;Wureignarhaldsflagi_ԀfjrmlastarfsemiEvr;pska    _efnahagssvWinu_,_lgbrum_Ԁyfirvldum_aWildarrkjum_ԀYarsemsamstWastarfrkirmikil   vgtib,_seWlabnkum_ԀYarsemviWog_eftirlitsaWilum_ԀrkjumutanEvr;pska_efnahags wO  svWisins_Ԁsemeru,aWmatiallraviWkomandi_lgbrra_Ԁyfirvalda,hWirfullngjandiYagnar B  skyldusti_samstarfsh;pi_._FjrmlaeftirlitiW_ԀskalsamrWiviWnnur_lgbr_Ԁyfirvld    _starfsh;pnum_ԀsetjaskriflegviWmiWumvinnutilhgunhans.     _Samstarfsh;pur_Ԁ_eftirlitsaWila_Ԁskalveravettvangurfyrir: {  / /"i0J"  i0J2%  1  .3  Ԉ0    SkiptiviWkomandiyfirvaldaupplUsinguminnbyrWisogviWEvr;psku_bankaeftirlits nF stofnunina_ԀtilsamrmisviW21.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr 9 ;pskteftirlitskerfi_fjrmlamarkaWi_.i0J݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    SkiptinguverkamilliviWkomandiyfirvalda.i0JH݌ Ќ  "i0J"  i0J&2%  3  .3  Ԉ0    GerW_eftirlitstlunar_,sbr.82.gr.i0J&S݌r Ќ  "i0J"  i0JJ2%  4  .3  Ԉ0    SamhfingueftirlitseiningainnansamstWu,m.a.tilaWtryggjasamrmdabeitingu_var e= frniskrafna_ԀogtilaWforWast;Yarfa_tvtekningu_Ԁ_eftirlitskrafna_,Y.m.t.um_upplUsinga 0 gjf_,ogviW_neyWaraWstWur_.i0JJw݌ Ќ    Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀstUrirYaWfundum_samstarfsh;ps_Ԁog  boWartilhansYauyfirvldsemhannvarWar.XaWskaltilkynnallummeWlimum_samstarfs i h;ps_ԀfyrirframumfundimeWdagskr.XaWskalsvoflj;ttsemauWiWerupplUsaYum \4 kvarWanirsemteknarerufundumogtilhvaWaaWgerWaergripiW. '   Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀskalYaWupplUsaEvr;psku_banka  eftirlitsstofnunina_Ԁumstarf_samstarfsh;ps_Ԁ_eftirlitsaWila_.    _FjrmlaeftirlitiW_ԀgeturleitaWaWstoWarEvr;psku_bankaeftirlitsstofnunarinnar_ԀeWa_Eftirlits `  stofnunar_Ԁ_EFTA_,eftirYvsemviW,vegnagreiningsviWannaW_lgbrt_Ԁyfirvaldumstarf S+! _samstarfsh;ps_Ԁ_eftirlitsaWila_ԀtilsamrmisviW19.gr.reglugerWar(ESB)nr.1093/2010,sbr. " lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_. #   k.(109.gr.k.) !W% J    J  _XriWjarkissamstWa_.J ݌ J""& Ќ     _FjrmlaeftirlitiW_Ԁskal,efviW,metahvortfjrmlafyrirtkisemer_d;tturflag_Ԁ_fjrmla #' fyrirtkis_,_eignarhaldsflags_Ԁ_fjrmlasviWi_ԀeWablandaWs_eignarhaldsflags_Ԁfjrmlastarf #( semirkiutanEvr;pska_efnahagssvWisins_Ԁogheyrirekkiundir_samstWueftirlit_Ԁ_lgbrs_ $ ) yfirvaldsEvr;pska_efnahagssvWinu_Ԁheyriundir_samstWueftirlit_Ԁ_eftirlitsaWila_Ԁrkiutan v%N!* Evr;pska_efnahagssvWisins_Ԁsemerjafngilt_samstWueftirliti_ԀsamkvmtlgumYessum.Slkt A&"+ matskalfaraframaWbeiWni_m;Wurflagsins_,einhversaf_eftirlitsskyldu_Ԁ_aWilunum_ԀsemfengiW  '", hafastarfsleyfiinnanEvr;pska_efnahagssvWisins_ԀeWaaWfrumkvWi_Fjrmlaeftirlitsins_.ViW '#- matiWskal_FjrmlaeftirlitiW_ԀtakamiWafleiWbeiningumfrevr;psku_bankanefndinni_Ԁoghafa ( samrWviWEvr;psku_bankaeftirlitsstofnunina_.    Telji_FjrmlaeftirlitiW_ԀaWjafngilt_samstWueftirlit_Ԁ_eftirlitsaWila_ԀrkiutanEvr;pska_efna  hagssvWisins_ԀsekkifyrirhendiskalYaW,samrWiviWnnurviWkomandi_lgbr_Ԁyfirvld, a hagaeftirlitimeW_fjrmlafyrirtkinu_ԀYannigaWmarkmiWumeftirlits_samstWugrunni_Ԁs T, nW._FjrmlaeftirlitiW_ԀgeturYvskynikrafistYessaWkomiWverWif;t_eignarhaldsflagi_Ԁ  _fjrmlasviWi_ԀeWa_blnduWu_Ԁ_eignarhaldsflagi_ԀfjrmlastarfsemiEvr;pska_efnahagssvW  inu_Ԁsemfalliundir_samstWueftirlit_ԀmeW_fjrmlafyrirtkinu_._FjrmlaeftirlitiW_Ԁskaltilkynna   WrumviWkomandi_lgbrum_Ԁyfirvldum,Evr;psku_bankaeftirlitsstofnuninni_Ԁog_Eftirlits  X stofnun_Ԁ_EFTA_ԀumrWstafanirsamkvmtYessarimlsgrein. K #    _FjrmlaeftirlitiW_ԀskalstarfaniWmeW_lgbrum_ԀyfirvldumWrum_aWildarrkjum_Ԁsem    hafaeftirlitmeW_fjrmlafyrirtkjum_ԀeWatibumsemtilheyrasmu_YriWjarkissamstWu_Ԁog    fjrmlafyrirtkieWatibhrlandiYvskyniaWtryggjaaWllstarfsemi_samstWunnar_   Evr;pska_efnahagssvWinu_ԀstiheildstWueftirliti,komavegfyriraWkrfurtil_sam wO  stWna_Ԁsu_sniWgengnar_ԀogtilaWkomavegfyrirskaWleghrif_fjrmlastWugleika_ԀEvr B  ;pska_efnahagssvWinu_.      l.(109.gr.l.) {  J    JS  Knnunogmatogbeiting_eftirlitsheimilda_Ԁ_samstWugrunni_.JS}݌ nF Ќ     _FjrmlaeftirlitiW_Ԁskalannastknnunogmatogbeita_eftirlitsheimildum_Ԁsamkvmtlgum 9 Yessum_samstWugrunni_ԀefYaWviWskv.II.blki1.hlutareglugerWar(ESB)nr.575/2013.    m.(109.gr.m.) r J    J  _UpplUsingaskipti_ԀinnansamstWu.J݌ e= Ќ     XrttfyrirYagnarskylduskv.58.gr.megafjrmlafyrirtkiogaWrir_lgaWilar_Ԁsemheyra 0 undirsamaeftirlit_samstWugrunni_ԀskiptastupplUsingumsemYeirYurfatilaWfullngja  _eftirlitskrfum_ԀsamkvmtlgumYessumeWahliWstWumkrfumWrum_aWildarrkjum_.    n.(109.gr.n.) \4 J    J  Listiyfir_eignarhaldsflg_Ԁsem_FjrmlaeftirlitiW_ԀhefureftirlitmeW.J%݌ ' Ќ     _FjrmlaeftirlitiW_Ԁskalsenda_lgbrum_ԀyfirvldumannarraaWildarrkja,Evr;psku_banka  eftirlitsstofnuninni_Ԁog_Eftirlitsstofnun_Ԁ_EFTA_Ԁlistayfir_eignarhaldsflg_Ԁ_fjrmlasviWi_Ԁog  blnduW_eignarhaldsflg_Ԁfjrmlastarfsemiskv.11.gr.reglugerWar(ESB)nr.575/2013sem `  YaWhefureftirlitmeW_samstWugrunni_. S+! K|    K|  117.gr.K|݌ # Ќ     EftirfarandibreytingarverWa109.gr.alaganna,erverWur109.gr.o:  $ ! ! (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    0staWorWanna?_M;Wurflags_ og?YaW 1.og2.tlul.1.mgr.kemur:_M;Wurstofnunar_; !W% og:hn.i0J݌J""& Ќ  "i0J"  i0JI2g  b  .3  Ԉ0    0staW_tilvsananna_Ԁ?109.gr.b og?109.gr.b!109.gr.f 3.mgr.kemur:109.gr.p; #' og:109.gr.p!109.gr.t.i0JIv݌#( Ќ  K|    K|  118.gr.K|݌ v%N!* Ќ     EftirfarandibreytingarverWa109.gr.blaganna,erverWur109.gr.p: A&"+  / /"i0J"  i0J&2g  a  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?109.gr.d 2.mgr.kemur:109.gr.r.i0J&S݌ '", Ќ  "i0J"  i0Jo2g  b  .3  Ԉ0    0staWorWsins?reglugerW&   arinnar 1._mlsl_.5.mgr.kemur:reglugerWar(ESB)nr.1093/ (  2010.'(1i0Jo݌ Ќ  K|    K|(  119.gr.K|(O݌ a Ќ     0staW_tilvsunarinnar_Ԁ?109.gr.b 1._mlsl_.1.mgr.109.gr.claganna,erverWur109.gr. T, q,kemur:109.gr.p.  K|    K|  120.gr.K|ۿ݌   Ќ     0staW_tilvsunarinnar_Ԁ?109.gr.a tvvegis1.mgr.109.gr.dlaganna,erverWur109.gr.  X r,kemur:109.gr.o. K #  K|    K|  121.gr.K|F݌    Ќ     0staW_tilvsananna_Ԁ?109.gr.a og109.gr.d hvarvetna109.gr.elaganna,erverWur109.   gr.s,kemur:109.gr.o;og:109.gr.r. wO  K|    K|  122.gr.K|݌    Ќ     EftirfarandibreytingarverWa1.mgr.109.gr.flaganna,erverWur109.gr.t:   ! !"i0J"  i0J2g  a  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?109.gr.a 1._mlsl_.kemur:109.gr.o.i0J݌{  Ќ  "i0J"  i0J92g  b  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?skv.117.gr.a 4._mlsl_.kemur:(ESB)nr.575/2013.i0J9f݌nF Ќ  K|    K|  123.gr.K|݌  Ќ     eftir109.gr.flaganna,erverWur109.gr.t,komatveirnUirhlutar,C.SamstarfviWer  lendyfirvld,meWtunUjumgreinum,109.gr.u!109.gr._dd_,ogD.EftirlitmeWnotkuninnri r aWferWa,meWfj;rumnUjumgreinum,109.gr._ee_Ԁ!109.gr._hh_,semorWastsvo,samtfyrir e= sgnum: 0   a.(109.gr.u.)  J    J  Samstarfinnanevr;pska_eftirlitskerfisins_Ԁ_fjrmlamarkaWi_.J݌ i Ќ     _FjrmlaeftirlitiW_ԀskalviWframkvmdlagaYessaraog_stj;rnvaldsfyrirmla_Ԁsemsetteru \4 grundvelliYeirratakatillittil_samleitni_ԀEvr;pska_efnahagssvWinu_ԀaWYvervarWar_eftir ' litstki_Ԁog_eftirlitsaWferWir_ԀviWbeitingulagaogstj;rnsUslufyrirmlasemsamYykkterusam  kvmttilskipunEvr;puYingsinsogrWsins2013/36/ESBogreglugerW(ESB)nr.575/2013.  0Yvskyniskal_FjrmlaeftirlitiW_: `  ! ! _ikmo(%00"i0J"  i0Jl2%  1  .3  Ԉ0    VinnaniWmeW_lgbrum_ԀyfirvldumannarraaWildarrkjaog_Eftirlitsstofnun_Ԁ_EFTA_Ԁaf S+! heilindumoggrundvellitraustsogfullrargagnkvmrarvirWingar,einkumtilYessaW " tryggjaviWeigandiogreiWanlegt_upplUsingaflWi_ԀmilliYeirra.i0Jl݌# Ќ  "i0J"  i0J2%  2  .3  Ԉ0    VinnameWogtakaYttstarfsemiEvr;psku_bankaeftirlitsstofnunarinnar_Ԁogeftiratvik  $ um_samstarfsh;pum_Ԁ_eftirlitsaWila_.i0J(݌!W% Ќ  "i0J"  i0J2%  3  .3  Ԉ0    KappkostaaWfaraeftir_viWmiWunarreglum_,tilmlumogviWvrunumsemEvr;pska J""& _bankaeftirlitsstofnunin_ԀeWaEvr;pska_kerfishtturWiW_Ԁgefurtskv.16.gr.reglugerWar #' (ESB)nr.1093/2010eWa16.gr.reglugerWar(ESB)nr.1092/2010,sbr.lgumevr;pskt #( eftirlitskerfi_fjrmlamarkaWi_.i0J݌$ )   "i0J"  i0J2%  4  .3  Ԉ0    HafaniWsamstarfviWEvr;pska_kerfishtturWiW_.i0J݌v%N!* Ќ    b.(109.gr.& ,  v.) ( J    JF  SamstarfviWnnur_lgbr_Ԁyfirvld.JFp݌  Ќ     HafislensktfjrmlafyrirtkimeWhndumstarfsemiWruaWildarrkieWafjrmlafyrir   tkifrWrua',(Wildarrkistarfsemi0slandi,einkumefYaWstarfrkirtib,skal_Fjrmla a eftirlitiW_ԀeiganiWsamstarfviW_lgbrt_ԀyfirvaldviWkomandiaWildarrkiumeftirlitmeW T, fyrirtkinu._FjrmlaeftirlitiW_ԀskalltaYvtallarupplUsingarumstj;rnunogeignarhald  fyrirtkisinssemerulklegartilaWkomaaWgagniviWeftirlitiWogathugunskilyrWumfyrir  starfsleyfi,einkumvarWandi_lausafjrstWu_,_gjaldfrni_,_innstWutryggingar_,takmarkanir   st;rum_httuskuldbindingum_,aWraYttisemgetahafthrif_kerfishttu_Ԁsemaffyrirtk  X inustafar,stj;rnunarkerfi,reikningsskiloginnrieftirlitskerfi. K #    HafislensktfjrmlafyrirtkimeWhndumstarfsemiWruaWildarrkiskal_Fjrmlaeftir    litiW_ԀtafarlaustupplUsa_lgbrt_Ԁyfirvald_aWildarrkinu_Ԁefuppkemur_lausafjrvandi_Ԁhjfyrir    tkinueWafyrirsWeraWsvoverWiogltayfirvaldinutupplUsingarumundirbningog   framkvmd_endurb;tatlunar_Ԁog_eftirlitsrWstafanir_ԀsemgripiWertilYvsamhengi.Star wO  frkislenska_fjrmlafyrirtkiW_Ԁtibrkinuskal_FjrmlaeftirlitiW_Ԁeinnigtafarlaustveita B  _lgbra_ԀyfirvaldinuallarupplUsingarogniWurstWurvarWandi_lausafjreftirlit_ԀmeWtibinu    semskiptamlifyrirvernd_innstWueigenda_ԀeWafjrfestaYvrki.     Telji_FjrmlaeftirlitiW_ԀaW_lgbrt_ԀyfirvaldWruaWildarrkiYarsemslensktfjrmla {  fyrirtkihefurmeWhndumstarfsemihafiekkigertviWeigandirWstafanirtilaWtakamiWaf nF upplUsingumfr_Fjrmlaeftirlitinu_Ԁgetur_FjrmlaeftirlitiW_,aWundangenginnitilkynningu 9 Yarumtil_yfirvaldsins_ԀogEvr;psku_bankaeftirlitsstofnunarinnar_,eWa_Eftirlitsstofnunar_Ԁ_EFTA_  efviW,gertviWeigandirWstafanirtilaWkomavegfyrirbrottilaWvernda_innstWueigend  ur_,fjrfestaogaWrasemnUtaYj;nustueWatilaWstandavrWumstWugleika_fjrmlakerfis r ins_. e=   Ef_FjrmlaeftirlitiW_Ԁer;sammlarWstfunumsem_lgbrt_ԀyfirvaldWruaWildarrki 0 grpurtilvegnastarfsemislensks_fjrmlafyrirtkis_ԀYargetur_FjrmlaeftirlitiW_ԀleitaWaW  stoWarEvr;psku_bankaeftirlitsstofnunarinnar_ԀeWa_Eftirlitsstofnunar_Ԁ_EFTA_,eftirYvsemviW  ,tilsamrmisviW19.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr;pskteftirlits i kerfi_fjrmlamarkaWi_. \4   _FjrmlaeftirlitiW_ԀgeturleitaWaWstoWarEvr;psku_bankaeftirlitsstofnunarinnar_ԀeWa_Eftirlits ' stofnunar_Ԁ_EFTA_,eftirYvsemviW,tilsamrmisviW19.gr.reglugerWar(ESB)nr.1093/  2010,sbr.lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_,hafi;skYessumsamstarf,eink  umum_upplUsingaskipti_,viW_lgbrt_ԀyfirvaldWruaWildarrkiveriWhafnaWeWaekkibrugW `  istviWhenniinnanhfilegsfrests. S+!   c.(109.gr.w.) # J    J  SamrWviWnnur_lgbr_Ԁyfirvld.J݌  $ Ќ     _FjrmlaeftirlitiW_ԀskalhafasamrWviWnnur_lgbr_ԀyfirvldWurenYaWtekurkvrWun !W% umatriWisemhafaverulegaYUWingufyrir_eftirlitshlutverk_ԀYeirraogvarWa: J""& ! ! (g00_ikmo"i0J"  i0J2g  a  .3  Ԉ0    breytingareignarhaldi,skipulagieWastj;rnarhttum_lnastofnana_ԀsamstWusem #' YarfnastsamYykkiseWaleyfis_Fjrmlaeftirlitsins_ԀeWai0J݌#( Ќ  "i0J"  i0J2g  b  .3  Ԉ0    umtalsverWviWurlgeWasrstakarrWstafanir_Fjrmlaeftirlitsins_,Y.m.t.krafaumhrri $ ) _eiginfjrgrunn_Ԁskv.1.tlul.3.mgr.107.gr.aogtakmrkunnotkun_Yr;uWu_Ԁ_mli v%N!* aWferWarinnar_ԀviWtreikningakrfumvegna_eiginfjrgrunns_Ԁskv.2.mgr.312.gr.reglu A&"+  gerWar(ESB)nr.575/2013.i0J݌ '", Ќ    &   _FjrmlaeftirlitiW_ԀskalvallthafasamrWviW_eftirlitsaWila_Ԁ_samstWugrunni_ԀumviWurlg ( ogrWstafanirskv.bliW1.mgr.'(    _FjrmlaeftirlitiW_ԀgeturkveWiWaWhafaekkisamrWviWnnur_lgbr_ԀyfirvldbrUnum  mlumeWaYegarslktsamrWgeturtefltvirknikvarWanatvsUnu._FjrmlaeftirlitiW_Ԁskal a _YstraxaWlokinnikvrWunsinnitilkynnaWrumlgbrumyfirvldumumhana. T,   d.(109.gr.x.)  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(ESB)nr.575/2013.i0Joo݌" Ќ  "i0J"  i0Jq2g  d  .3  Ԉ0    OrWin?oghafaaWgengilegarupplUsingarumrskurWarog_rttarrrWi_ 8.tlul.1. # mgr.fallabrott.i0Jqr݌ $ Ќ  "i0J"  i0Jas2g  e  .3  Ԉ0    eftir8.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:1.mgr.19.gr.aumaWhafa !W% aWgengilegarupplUsingarumrskurWarog_rttarrrWi_.i0Jass݌J""& Ќ  "i0J"  i0J!u2g  f  .3  Ԉ0    14.!17.tlul.1.mgr.fallabrott.i0J!uNu݌#' Ќ  "i0J"  i0J$v2g  g  .3  Ԉ0    eftir_tilvsuninni_Ԁ?32.gr. 18.tlul.1.mgr.kemur:32.gr.a.i0J$vQv݌#( Ќ  "i0J"  i0Jow2g  h  .3  Ԉ0    eftir_tilvsuninni_Ԁ?37.gr. 19.tlul.1.mgr.kemur:1.og5.mgr.37.gr.a.i0Joww݌$ ) Ќ  "i0J"  i0Jx2g  i  .3  Ԉ0    undan_tilvsuninni_Ԁ?40.gr. 20.tlul.1.mgr.kemur:1.mgr.i0Jxx݌v%N!* Ќ  "i0J "  i0Jz2g  j  .3  Ԉ0    ViW22.tlul.1.mgr.btist:um_aWilaskipti_ԀaWvirkumeignarhlut.i0Jz=z݌A&"+ Ќ  "i0J "  i0JY{2g  k  .3  Ԉ0    23.tlul.1.mgr.orWastsvo:1.mgr.48.gr.umtilkynningu_lnastofnunar_Ԁum_aWilaskipti_  '", aWvirkumeignarhlut.i0JY{{݌'#- Ќ  "i0J "  i0J}2g  l  .3  Ԉ0    eftir23.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:2.mgr.48.gr.um ( tilkynningu_skrWrar_Ԁ_lnastofnunar_Ԁumeigendurvirkra_eignarhluta_.i0J}0}݌ Ќ  "i0J "  i0J~\\2g  m  .3  Ԉ0    eftir24.tlul.1.mgr.komaYrrnUirtluliWir,svohlj;Wandi:i0J~&݌ Ќ  B>vv?vvbB _ikmo(%00 ! !0  "i0J"  00i0J v2%  27  .3  Ԉ0  1.mgr.49.gr.bumskyldu_eignarhaldsflaga_ԀtilaWskjaumsamYykki,i0Jo݌a Ќ  "i0J"  0  00i0J v2%  28  .3  Ԉ0  49.gr.dumskilyrWifyrirsamYykki_eignarhaldsflaga_,i0J݌T, Ќ  "i0J"  0  00i0J  v2%  29  .3  Ԉ0  1.mgr.50.gr.umfyrirkomulagstj;rnarhtta,ferliogkerfi.i0J k݌ Ќ   (g0 0_ikmolF?vvb>vv*F"i0J "  i0J/2g  n  .3  Ԉ0    eftir27.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:1.mgr.52.gr.eumtilkynn  inguumbrotgegn_varfrniskrfum_ԀeWaumaWfyrirtkis_fallanda_Ԁfti.i0J/\݌  Ќ  "i0J"  i0J2g  o  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?52.gr.e 28.tlul.1.mgr.kemur:52.gr.f.i0JG݌ X Ќ  "i0J"  i0Jl2g  p  .3  Ԉ0    eftir33.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:57.gr.aum_starfskjara K #  stefnu_.i0Jl݌   Ќ  "i0J"  i0J2g  q  .3  Ԉ0    34.tlul.1.mgr.orWastsvo:57.gr.bum_kaupauka_.i0J݌   Ќ  "i0J"  i0J!2g  r  .3  Ԉ0    eftir34.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:57.gr.cumendurskoWun   starfskjaraoggreiWslur_kaupauka_.i0J!N݌wO  Ќ  "i0J"  i0J2g  s  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?57.gr.b 35.tlul.1.mgr.kemur:57.gr.d.i0J݌B  Ќ  "i0J"  i0J2g  t  .3  Ԉ0    0staWorWsins?arWs 39.tlul.1.mgr.kemur:_hagnaWar_.i0J?݌   Ќ  "i0J"  i0J_2g  u  .3  Ԉ0    0staW43.!47.tlul.1.mgr.komattanUirtluliWir,svohlj;Wandi:i0J_݌  Ќ  B>vv?vvbB _ikmo(%00!2 !0  00"i0J2"  i0J v2%  51  .3  Ԉ0  77.gr.aog77.gr.bumeftirlitskerfimeWhttuvegnastarfsemi_blandaWra_ {  _eignarhaldsflaga_Ԁogframkvmd_httustUringar_,i0Jے݌nF Ќ  "i0J3"  0  00i0J v2%  52  .3  Ԉ0  78.gr.aummeWhndlun_tlna_Ԅog_m;taWilahttu_,i0J݌9 Ќ  "i0J4"  0  00i0J! v2%  53  .3  Ԉ0  78.gr.cummeWhndlun_samYjppunarhttu_,i0J!݌ Ќ  "i0J5"  0  00i0J v2%  54  .3  Ԉ0  78.gr.eummeWhndlun_markaWshttu_,i0J݌ Ќ  "i0J6"  0  00i0J v2%  55  .3  Ԉ0  78.gr.gummeWhndlun_rekstrarhttu_,i0JQ݌r Ќ  "i0J7"  0  00i0JS v2%  56  .3  Ԉ0  78.gr.hummeWhndlun_lausafjrhttu_,i0JS݌e= Ќ  "i0J8"  0  00i0J v2%  57  .3  Ԉ0  1.og2.mgr.82.gr.aumaWgera_endurb;tatlun_ԀeWa_uppfra_Ԁhana,i0J݌0 Ќ  "i0J9"  0  00i0J] v2%  58  .3  Ԉ0  86.gr.mlagaYessaraeWa28.,52.eWa63.gr.reglugerWar(ESB)nr.575/2013meW  YvaWinnaafhendigreiWslurtileigenda_gerninga_Ԁsemeruhlutiaf_eiginfjrgrunni_  _fjrmlafyrirtkis_ԀandstWuviWkvWin.i0J]݌i Ќ   (g00:_ikmoؑF?vvb>vvF"i0J"  i0J2g  v  .3  Ԉ0    51.tlul.1.mgr.fellurbrott.i0J݌\4 Ќ  "i0J"  i0Jdd2g  w  .3  Ԉ0    0staW56.!66.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:10.tlul.3.mgr.107.gr. 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" J    J  BannviWstrfumhjfjrmlafyrirtki.J݌ # Ќ     FjrmlaeftirlitiWgeturtmabundiWbannaWeinstaklingisembrUturafsrmeWYeimhtti  $ semgreinir1.eWa2.mgr.110.gr.eWabrUturgegnlgumumaWgerWirgegnpeningaYvtti !W% ogfjrmgnunhryWjuverkaaWstarfahjfjrmlafyrirtkjum. J""&   c.(110.gr.c.) #( J    J  Brottvikningstj;rnarmannseWaframkvmdastj;raeignarhaldsflags.J.݌ $ ) Ќ     FjrmlaeftirlitinuerheimiltaWvkjastj;rnarmannieWaframkvmdastj;raeignarhalds v%N!* flagsfjrmlasviWi,blandaWseignarhaldsflagsogblandaWseignarhaldsflagsfjrmla A&"+ starfsemifrstrfumfyrirbrotgegnkvWumXIII.kaflaumeftirliteWastj;rnvaldsfyrir  '", mlumsettumgrundvellikaflans. '#- ЇK|    K|  126.gr.K|݌ ( Ќ     111.gr.lagannafrfyrirsgn,svohlj;Wandi:Stt.  K|    K|  127.gr.K|݌ a Ќ     EftirfarandibreytingarverWa112.gr.laganna: T, / /"i0J"  i0J2g  a  .3  Ԉ0    0staWorWsins?stj;rnvaldssekta 1.mlsl.kemur:stj;rnsUsluviWurlaga.i0J݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    Greininfrfyrirsgn,svohlj;Wandi:RtturtilaWfellaekkisigsk.i0J݌ Ќ  K|    K|  128.gr.K|=݌  X Ќ     EftirfarandibreytingarverWa112.gr.alaganna: K #  ! !"i0J"  i0J!2g  a  .3  Ԉ0    0staWorWsins?stj;rnvaldssektir 1.mgr.kemur:stj;rnsUsluviWurlg.i0J!N݌   Ќ  "i0J"  i0Ja2g  b  .3  Ԉ0    Greininfrfyrirsgn,svohlj;Wandi:FresturtilaWleggjastj;rnsUsluviWurlg.i0Ja݌   Ќ  K|    K|  129.gr.K|݌ wO  Ќ     EftirfarandibreytingarverWa1.mgr.112.gr.blaganna: B  / /"i0J"  i0J2g  a  .3  Ԉ0    3.tlul.orWastsvo:1.og2.mgr.19.gr.umaWstarfasamrmiviWeWlilegaogheil    brigWaviWskiptahttiogvenjurfjrmlamarkaWi.i0J݌  Ќ  "i0J"  i0JZ2g  b  .3  Ԉ0    9.og10.tlul.fallabrott.i0JZ݌{  Ќ  "i0J"  i0JT2g  c  .3  Ԉ0    eftirtilvsuninni?32.gr. 12.tlul.kemur:32.gr.a.i0JT݌nF Ќ  "i0J"  i0Jw2g  d  .3  Ԉ0    undantilvsuninni?40.gr. 13.tlul.kemur:1.mgr.i0Jw݌9 Ќ  "i0J"  i0J2g  e  .3  Ԉ0    eftir15.tlul.kemurnUrtluliWur,svohlj;Wandi:1.mgr.52.gr.eumtilkynninguum  brotgegnvarfrniskrfumeWaumaWfyrirtkisfallandafti.i0J݌ Ќ  "i0J"  i0J82g  f  .3  Ԉ0    0staW20.tlul.komatveirnUirtluliWir,svohlj;Wandi:i0J8e݌r Ќ   _ikmo(%00! !B>vv?vvbB0  00"i0J"  i0Jy v2%  21  .3  Ԉ0  57.gr.bumkaupauka,i0Jy݌e= Ќ  "i0J"  0  00i0Jt v2%  22  .3  Ԉ0  57.gr.cumendurskoWunstarfskjaraoggreiWslurkaupauka.i0Jt݌0 Ќ   (g00_ikmoaF?vvb>vvF"i0J"  i0J2g  g  .3  Ԉ0    0staWtilvsunarinnar?57.gr.b 21.tlul.kemur:57.gr.d.i0J݌ Ќ  "i0J"  i0J2g  h  .3  Ԉ0    0staWorWsins?arWs 23.tlul.kemur:hagnaWar.i0J݌ Ќ  "i0J"  i0J2g  i  .3  Ԉ0    24.,25.og29.tlul.fallabrott.i0J݌i Ќ  "i0J "  i0J2g  j  .3  Ԉ0    ViWbtastYrrnUirtluliWir,svohlj;Wandi:i0J݌\4 Ќ   _ikmo(%00 !! !B>vv?vvbB0  00"i0J!"  i0J v2%  34  .3  Ԉ0  405.gr.reglugerWar(ESB)nr.575/2013umskilyrWifyrirYvaWberatlnahttu ' vegnaverWbrfaWrarstWu,i0JI݌ Ќ  "i0J""  0  00i0J v2%  35  .3  Ԉ0  7.hlutaAreglugerWar(ESB)nr.575/2013umkrfurumskUrslugjf,i0J݌ Ќ  "i0J#"  0  00i0J v2%  36  .3  Ԉ0  8.hlutareglugerWar(ESB)nr.575/2013umupplUsingagjfstofnana.i0JZ݌`  Ќ   (g0 0$_ikmoF?vvb>vvFK|    K|'  130.gr.K|'N݌ " Ќ     112.gr.clagannafrfyrirsgn,svohlj;Wandi:Saknmio.fl. # K|    K|%  131.gr.K|%L݌ !W% Ќ     EftirfarandibreytingarverWa112.gr.dlaganna: J""& ! !"i0J"  i0J02g  a  .3  Ԉ0    0staWorWsins?stj;rnvaldssektum 1.mlsl.2.mgr.kemur:stj;rnsUsluviWurlgum.i0J0]݌#' Ќ  "i0J"  i0J|2g  b  .3  Ԉ0    Greininfrfyrirsgn,svohlj;Wandi:Kratillgreglu.i0J|݌#( Ќ  K|    K|  132.gr.K|݌ v%N!* Ќ     0staWorWanna?30.gr.umtakmarkanirst;rumhttuskuldbindingumogreglumsettum A&"+ grundvellikvWisins 112.gr.elagannakemur:kvWum4.hlutareglugerWar(ESB)  '", nr.575/2013umtakmarkanirst;rumhttuskuldbindingum. 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Ќ  "k;"  k;j0  2g3  0     v XrttfyrirstarfsheimildirHafnab;tasj;Wssamkvmthafnalgum,nr.61/2003,og " HsnWissj;WsogHsnWisogmannvirkjastofnunarsamkvmtlgumumhsnWis # ml,nr.44/1998,teljastYessiraWilarekkitilfjrmlafyrirtkjasamkvmtlgumYess  $ um.k;j݌!W% Ќ  "i0J"  i0J2g  b  .3  Ԉ0    ViW3.mgr.btastYrrnUirmlsliWir,svohlj;Wandi:X.kafliumeiginfjraukagildirekki J""& umByggWastofnun.ByggWastofnunogLnasj;Wursveitarflagaohf.eruundanYegin #' krfumumreglubundinskUrsluskilumlaustfogstWugafjrmgnun.SeWlabanki #( 0slandsgeturundanskiliWByggWastofnunogLnasj;Wsveitarflagaohf.Wrumkrfum $ ) umskUrsluskilsamkvmtlgumYessumeWastj;rnvaldsfyrirmlumsemsetteru v%N!* grundvelliYeirraefYaueruekkinauWsynlegtilaWFjrmlaeftirlitiWgetihaftfull A&"+  ngjandieftirlitmeWYeimeWagegntWrumhlutverkumsnum,eftiratvikummeW_Yv  '", aWtakmarkakrfurumtWni&   eWaumfang_skUrsluskila_ԀfrByggWastofnunogLnasj;Wi ( sveitarflaga_ohf_.'(i0J݌ Ќ  K|    K|  137.gr.K|݌ a Ќ     116.gr.alagannafellurbrott,samtfyrirsgn. T, K|    K|   138.gr.K|  ݌  Ќ     117.gr.lagannaorWastsvo:     MeWlgumYessumerutekinuppkvWitilskipanaEvr;puYingsinsogrWsins86/635/  X EBEumrsreikningaog_samstWureikninga_Ԁbankaogannarrafjrmlastofnana,2001/24/EB K #  umendurskipulagninguogslit_lnastofnana_Ԁog2013/36/ESBumaWgangaWstarfsemi_lna    stofnana_Ԁog_varfrniseftirlit_ԀmeWlnastofnunumog_verWbrfafyrirtkjum_Ԁog4.gr._tilskip    unar_ԀEvr;puYingsinsogrWsins2014/59/ESBsemkemurrammaumendurreisnog_skila   meWferW_Ԁ_lnastofnana_Ԁog_verWbrfafyrirtkja_,aWYvervarWareinfaldar_endurb;tatlanir_, wO  semog5.!9.gr.og19.!30.gr.smu_tilskipunar_. B  K|    K|   139.gr.K| 1݌   Ќ     117.gr.alagannaorWastsvo,samtfyrirsgn: {  J    J  ReglugerWrWherra.J݌ nF Ќ     RWherraseturreglugerWtilaWinnleiWa_undirgerWir_Ԁsemframkvmdastj;rn_Evr;pusam 9 bandsins_ԀsamYykkirmeWstoWeftirtldumkvWum_tilskipunar_ԀEvr;puYingsinsogrWsins  2013/36/ESB,meWsWaribreytingum,ogtfrakvWilagaYessara:  ! ! _ikmo(%00"i0J"  i0J 2%  1  .3  Ԉ0    145.gr.um_framseldar_ԀgerWir.i0J 9݌r Ќ  "i0J"  i0J)2%  2  .3  Ԉ0    146.gr.um_framkvmdargerWir_.i0J)V݌e= Ќ    RWherraseturreglugerWtilaWinnleiWa_undirgerWir_Ԁsemframkvmdastj;rn_Evr;pusam 0 bandsins_ԀsamYykkirmeWstoWeftirtldumkvWumreglugerWar(ESB)nr.575/2013:  / /"i0J"  i0J2%  1  .3  Ԉ0    4.mgr.107.gr.umaWferWirviW_tlnahttu_.i0J݌ Ќ  "i0J"  i0J2%  2  .3  Ԉ0    7.mgr.114.gr.um_httuskuldbindingar_ԀvegnarkjaeWaseWlabanka.i0J݌i Ќ  "i0J"  i0J22%  3  .3  Ԉ0    4.mgr.115.gr.um_httuskuldbindingar_Ԁvegna_hraWsstj;rna_ԀeWa_staWaryfirvalda_.i0J2_݌\4 Ќ  "i0J"  i0J2%  4  .3  Ԉ0    5.mgr.116.gr.um_httuskuldbindingar_ԀvegnaopinberraaWila.i0J݌' Ќ  "i0J"  i0J 2%  5  .3  Ԉ0    2.mgr.117.gr.um_httuskuldbindingar_Ԁvegna_fjlYj;Wlegra_Ԁ_Yr;unarbanka_.i0J 8݌ Ќ  "i0J"  i0J2%  6  .3  Ԉ0    2.mgr.142.gr.umskilgreiningar.i0J݌ Ќ  "i0J"  i0J2%  7  .3  Ԉ0    391.gr.umskilgreiningustofnunaWYvervarWarst;rar_httuskuldbindingar_.i0J݌`  Ќ  "i0J"  i0J2%  8  .3  Ԉ0    1.og2.mgr.456.gr.um_framseldar_ԀgerWir.i0J( ݌S+! 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' gr.reglugerWar(ESB)nr.575/2013.i0J݌ Ќ  "i0JG"  i0J112%  72  .3  Ԉ0    2.og3.mgr.410.gr.umsamrmdskilyrWifyrirbeitingu.i0J0݌ Ќ  "i0JH"  i0J112%  73  .3  Ԉ0    3.mgr.og3.mgr.a415.gr.umskUrslugjfumlausafjrstWu.i0JK݌`  Ќ  "i0JI"  i0JA112%  74  .3  Ԉ0    4.og5.mgr.419.gr.umgjaldmiWlameWtakmarkanirtiltkileikalausafjreigna.i0JAn݌S+! Ќ  "i0JJ"  i0Jx112%  75  .3  Ԉ0    10.mgr.422.gr.umhlutlgarviWmiWaniraWYvervarWartstreymilausafjr.i0Jx݌" Ќ  "i0JK"  i0J112%  76  .3  Ԉ0    3.mgr.423.gr.umhugtakiWmikilvgiogaWferWirtilaWmlaviWb;tartstreymi.i0J݌# Ќ  "i0JL"  i0J112%  77  .3  Ԉ0    6.mgr.425.gr.umhlutlgarviWmiWaniraWYvervarWarinnstreymilausafjr.i0J"݌ $ Ќ  "i0JM"  i0J1112%  78  .3  Ԉ0    426.gr.umuppfrsluframtWarlausafjrkrafna.i0J1^݌!W% Ќ  "i0JN"  i0JA112%  79  .3  Ԉ0    7.og9.mgr.430.gr.umskUrslugjfumvarfrniskrfurogfjrhagsupplUsingar.i0JAn݌J""& Ќ  "i0JO"  i0Ju112%  80  .3  Ԉ0    6.mgr.430.gr.bumskUrslugjfaWYvervarWarmarkaWshttu.i0Ju݌#' Ќ  "i0JP"  i0J112%  81  .3  Ԉ0    434.gr.aumsamrmdsniWfyrirupplUsingagjf.i0JЩ݌#( Ќ  "i0JQ"  i0J112%  82  .3  Ԉ0    1.og3.mgr.460.gr.umlaustf.i0J݌$ ) Ќ  "i0JR"  i0J112%  83  .3  Ԉ0    6.mgr.481.gr.umviWb;tarsurogfrdrtt.i0J݌v%N!* Ќ  "i0JS"  i0Jɬ112%  84  .3  Ԉ0    3.mgr.487.gr.umliWisemeruundanskildirfrbeitingueldrireglnaliWumalmenns A&"+ eiginfjrYttar1eWaliWumviWb;tareiginfjrYttar1WrumYttumeiginfjrgrunns.i0Jɬ݌ '", Ќ  "i0JT"  i0J112%  85  .3  Ԉ0    5.mgr.492.gr.umumbreytingarkvWivegnabirtingarupplUsingaumeiginfjrgrunn.i0J݌'#- Ќ  "i0JU"  i0Jï112%  86  .3  Ԉ0    3.mgr.495.gr.ummeWferWfjrhWumhttuskuldbindingavegnahlutabrfasam ( kvmtinnramatsaWferWinni.i0Jï݌ Ќ    SeWlabanka0slandserheimiltaWsetjareglurumlaustfogstWugafjrmgnunfjrmla  fyrirtkja.0reglunumerheimiltaWkveWaumlgmarkogmeWaltallaussfjroglgmark a stWugrarfjrmgnunarslenskumkr;numogerlendumgjaldmiWlumogYeimmkveWa T, aWmismunandikvWigildiumeinstakaflokkafjrmlafyrirtkja.    SeWlabanka0slandserheimiltaWkveWaumhvernigvalogheimildarkvWumsam  kvmtreglugerW(ESB)nr.575/2013erbeittmeWsetningureglna.   K|    K|  141.gr.K| ݌ K #  Ќ     117.gr.clagannafellurbrott,samtfyrirsgn.    K|    K|ɴ  142.gr.K|ɴ݌   Ќ     kvWitilbrWabirgWaI,II,VogVII!XIIIlgunumfallabrott. wO  K|    K|ϵ  143.gr.K|ϵ݌    Ќ     kvWitilbrWabirgWaIIIlgunumorWastsvo:     ViWsetningureglnaskv.117.gr.berSeWlabanka0slandsheimiltaWvsatilbirtingar {  reglugerWumStj;rnartWindumEvr;pusambandsinsensku.NUtiSeWlabanki0slandsYessa nF heimildskalhanngeraenskartgfurreglugerWannaaWgengilegarvefsnum. 9 O|    O|5  II.KAFLIO|5\݌  Ќ   N     Nɸ  Breytinglgumumaukatekjurrkissj;Ws,nr.88/1991.Nɸ݌ r Ќ    K|    K|  144.gr.K|݌ e= Ќ     EftirfarandibreytingarverWa11.gr.laganna: 0 ! V! (g00V_ikmo"i0J"  i0J 2g  a  .3  Ԉ0    Tilvsunin?1.og2.tlul.1.mgr. 3.tlul.fellurbrott.i0J M݌ Ќ  "i0J"  i0J@2g  b  .3  Ԉ0    Tilvsunin?3.tlul.1.mgr. 4.tlul.fellurbrott.i0J@m݌ Ќ  "i0J"  i0J[2g  c  .3  Ԉ0    0staWtilvsunarinnar?4.tlul.1.mgr.4.gr.laganr.161/2002 5.tlul.kemur:lgnr. i 17/2013.i0J[݌\4 Ќ  "i0J"  i0J2g  d  .3  Ԉ0    0staWtilvsunarinnar?5.tlul.1.mgr.4.gr.laganr.161/2002 6.tlul.kemur:lgnr. ' 115/2021.i0J݌ Ќ  "i0J"  i0J$2g  e  .3  Ԉ0    7.tlul.fellurbrott.i0J$Q݌ Ќ  "i0J"  i0J2g  f  .3  Ԉ0    0staWtilvsunarinnar?4.mgr.4.gr.laganr.110/2007oggliW6.tlul.1.mgr.3.gr.laga `  nr.161/2002 11.tlul.kemur:hliW15.tlul.1.mgr.4.gr.laganr.115/2021.i0JE݌S+! Ќ  O|    O|  III.KAFLIO|݌ # Ќ   N     Ne  BreytinglgumumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996.Ne݌  $ Ќ    K|    K|C  145.gr.K|Cj݌ !W% Ќ     0staWtilvsunarinnar?5.tlul.1.mgr.4.gr.lagaumfjrmlafyrirtki,nr.161/2002 3. J""& mgr.2.gr.lagannakemur:lgummarkaWifyrirfjrmlagerninga. #' O|    O|  IV.KAFLIO|݌ $ ) Ќ   N     NO  Breytinglgumumskyldutryggingulfeyrisrttinda v%N!* ogstarfsemilfeyrissj;Wa,nr.129/1997.NOy݌ A&"+ Ќ    K|    K|Z  146.gr.K|Z݌  '", Ќ     EftirfarandibreytingarverWa8.gr.laganna: '#- / /"i0J"  i0Jo2g  a  .3  Ԉ0    0staWorWanna?sparisj;WumogverWbrfafyrirtkjum 1.mlsl.4.mgr.kemur:og ( sparisj;Wum.i0Jo݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    0staWorWanna?sparisj;WaogverWbrfafyrirtkja 2.mlsl.4.mgr.kemur:ogspari  sj;Wa.i0J ݌a Ќ  "i0J"  i0JK2g  c  .3  Ԉ0    eftir4.mgr.kemurnUmlsgrein,svohlj;Wandi:i0JKx݌T, Ќ  "k;"  k;e0  2g3  0     v ErlendumverWbrfafyrirtkjum,semhafastaWfestuWrurkiinnanEvr;pskaefna  hagssvWisinsogstarfsleyfiWrurkiinnanEvr;pskaefnahagssvWisins,aWildarrki  stofnsamningsFrverslunarsamtakaEvr;pueWaFreyjum,erheimiltaWstundastarfsemi   skv.II.kaflaYessaralaga,meWstofnuntibshrlandi,sbr.61.gr.laganr.115/2021,  X ummarkaWifyrirfjrmlagerninga,eWanstofnunartibs,sbr.60.gr.smulaga. K #  kvWi60.og61.gr.YeirralagagildaumheimildirverWbrfafyrirtkjatilaWstunda    starfsemiskv.II.kaflaYessaralagaeftirYvsemviW.k;e݌   Ќ  K|    K|H  147.gr.K|Ho݌ wO  Ќ     0staWorWanna?staWistpr;fverWbrfaviWskiptumsamrmiviW53.gr.lagaum B  fjrmlafyrirtki 4.mgr.34.gr.lagannakemur:verWbrfarttindiskv.40.gr.lagaum    markaWifyrirfjrmlagerninga,nr.115/2021.   K|    K|"  148.gr.K|"I݌ nF Ќ     2.mgr.42.gr.lagannafellurbrott. 9 O|    O|  V.KAFLIO|#݌  Ќ   N     N  BreytinglgumumopinberteftirlitmeWfjrmlastarfsemi,nr.87/1998.N݌ r Ќ    K|    K|l  149.gr.K|l݌ e= Ќ     EftirfarandibreytingarverWa1.mgr.2.gr.laganna: 0 / /"i0J"  i0J2g  a  .3  Ԉ0    2.tlul.orWastsvo:lnafyrirtkja.i0J݌ Ќ  "i0J"  i0J2g  b  .3  Ԉ0    6.tlul.orWastsvo:verWbrfafyrirtkja.i0J݌ Ќ  K|    K|  150.gr.K|݌ \4 Ќ     ViW1.mlsl.3.mgr.9.gr.lagannabtist:oggeturFjrmlaeftirlitiWkallaWeinstaklinga ' tilskUrslugjafarYvskyni.  O|    O|  VI.KAFLIO|݌ `  Ќ   N     N  BreytinglgumumryggifyrirmlagreiWslukerfumog S+! verWbrfauppgjrskerfum,nr.90/1999.N݌ " Ќ    K|    K|  151.gr.K|݌ # Ќ     0staWtilvsunarinnar?skv.4.gr.laganr.161/2002,umfjrmlafyrirtki aliW2.tlul.  $ 2.gr.lagannakemur:samkvmtlgumumfjrmlafyrirtkieWalgumummarkaWifyrir !W% fjrmlagerninga. J""& O|    O|C  VII.KAFLIO|Cj݌ #( Ќ   N     N  Breytinglgumumtekjuskatt,nr.90/2003.N݌ $ ) Ќ    K|    K|  152.gr.K|݌ v%N!* Ќ     0staWorWanna?fjrmlafyrirtkjumskv.1.tlul.1.mgr. 3.mlsl.8.tlul.1.mgr.3.gr. A&"+ lagannakemur:viWskiptabnkumskv.  '",  '#- O|    O|  VIII.KAFLIO|/݌ ( Ќ   N     N  Breytinglgumumvtryggingarsamninga,nr.30/2004.N݌  Ќ    K|    K|e  153.gr.K|e݌  Ќ     0staWtilvsananna?2.tlul.1.mgr.1.gr.a og?3.tlul.1.mgr.1.gr.a ogorWanna a ?verWbrfafyrirtkisemuppfyllirekkiskilyrWi3.mgr.25.gr. 2.tlul.2.gr.laganna T, kemur:2.tlul.1.mgr.1.gr.b;4.tlul.1.mgr.1.gr.b;og:fyrirtkiskv.8.mgr.14.gr.a.  O|    O|  IX.KAFLIO|݌   Ќ   N     N  BreytinglgumumfjrhagslegartryggingarrWstafanir,nr.46/2005.N=݌  X Ќ    K|    K|  154.gr.K|݌ K #  Ќ     0staWtilvsunarinnar?4.gr. aliW3.tlul.1.gr.lagannakemur:1.tlul.1.mgr.1.gr.b.    O|    O|  X.KAFLIO|:݌   Ќ   N     N  Breytinglgumumheimildtilfjrveitingarrrkissj;Wivegnasrstakra wO  aWstWnafjrmlamarkaWio.fl.,nr.125/2008.N݌ B  Ќ    K|    K|  155.gr.K|݌    Ќ     Tilvsunin?1.tlul.1.mgr. lokamlsliW3.mgr.1.gr.lagannafellurbrott.   K|    K|  156.gr.K| ݌ nF Ќ     0staWtilvsunarinnar?66.gr. lokamlsliW2.gr.lagannakemur:70.gr. 9 O|    O|  XI.KAFLIO|݌  Ќ   N     N  BreytinglgumumumboWsmannskuldara,nr.100/2010.N݌ r Ќ    K|    K|T  157.gr.K|T{݌ e= Ќ     EftirfarandibreytingarverWa1.mgr.5.gr.laganna: 0 / /"i0J"  i0Jq2g  a  .3  Ԉ0    0staWorWanna?AWilarsemhafaleyfitilaWstundastarfsemiskv.2.og3.tlul.1.mgr.  3.gr.laga 1.mlsl.kemur:LnastofnanirmeWstarfsleyfisamkvmtlgum.i0Jq݌ Ќ  "i0J"  i0J"2g  b  .3  Ԉ0    0staWorWanna?stundiYaWeWahafistundaWstarfsemiskv.2.og3.tlul.1.mgr.3.gr. i Yeirralaga 2.mlsl.kemur:hafiYaWeWahafihaftveitingutlnasemfjrmgnuWeru \4 meWendurgreiWanlegumfjrmunumfralmenningieWaeignaleiguaWmeginstarfsemi.i0J"O݌' Ќ  O|    O|b  XII.KAFLIO|b݌  Ќ   N     N  BreytinglgumumfjrsUsluskatt,nr.165/2011.N!݌ `  Ќ    K|    K|  158.gr.K|݌ S+! Ќ     0staWorWanna?ViWskiptabankar,sparisj;Wir,lnafyrirtki,verWbrfafyrirtki,verWbrfa " miWlanir,rekstrarflgverWbrfasj;Wa,svoognnurfjrmlafyrirtkisamkvmtlgumnr. # 161/2002,umfjrmlafyrirtki,rafeyrisfyrirtkisamkvmtlgumnr.17/2013,umtgfu  $ ogmeWferWrafeyris 2.tlul.2.gr.lagannakemur:Fjrmlafyrirtkisamkvmtsamnefnd !W% umlgum,nr.161/2002,rafeyrisfyrirtkisamkvmtlgumnr.17/2013,umtgfuogmeW J""& ferWrafeyris,rekstraraWilarsrhfWrasj;Wasamkvmtsamnefndumlgum,nr.45/2020, #' rekstrarflgverWbrfasj;Wasamkvmtlgumnr.116/2021,umverWbrfasj;Wi. #(   $ ) O|    O|  &   XIII.KAFLIO|݌ ( Ќ   N     No  BreytinglgumumgreiWslukostnaWarviWrekstur  umboWsmannsskuldara,nr.166/2011.No݌  Ќ    K|    K|x  159.gr.K|x݌ a Ќ     EftirfarandibreytingarverWa1.mgr.1.gr.laganna:'(  T, / /"i0J"  i0J2g  a  .3  Ԉ0    0staWorWanna?AWilarsemhafaleyfitilaWstundastarfsemiskv.2.og3.tlul.1.mgr.  3.gr.laga 1.mlsl.kemur:LnastofnanirmeWstarfsleyfisamkvmtlgum.i0J݌ Ќ  "i0J"  i0JY2g  b  .3  Ԉ0    0staWorWanna?stundiYaWeWahafistundaWstarfsemiskv.2.og3.tlul.1.mgr.3.gr.   Yeirralaga 2.mlsl.kemur:hafiYaWeWahafihaftveitingutlnasemfjrmgnuWeru  X meWendurgreiWanlegumfjrmunumfralmenningieWaeignaleiguaWmeginstarfsemi.i0JY݌K #  Ќ  O|    O|  XIV.KAFLIO|݌    Ќ   N     N.  BreytinglgumumtgfuogmeWferWrafeyris,nr.17/2013.N.X݌   Ќ    K|    K|  160.gr.K|(݌ wO  Ќ     0staWtilvsunarinnar?5.mgr.84.gr.laga 11.gr.lagannakemur:a!eliW1.mgr.26.gr. B  reglugerWarEvr;puYingsinsogrWsins(ESB)nr.575/2013,sbr.lg.    K|    K|  161.gr.K|݌ {  Ќ     0staWorWsins?fjrmlafyrirtki 2.mlsl.1.mgr.14.gr.lagannakemur:rafeyris nF fyrirtki. 9 O|    O|  XV.KAFLIO|݌  Ќ   N     NY   Breytinglgumumleiguskrningarskyldrakutkja,nr.65/2015.NY ݌ r Ќ    K|    K|,   162.gr.K|, S ݌ e= Ќ     0staWorWanna?starfsemilnafyrirtkja 2.mgr.1.gr.lagannakemur:kaupeWafjr 0 mgnunarleigu.  K|    K|p   163.gr.K|p  ݌ i Ќ     0staWorWanna?lggiltlnafyrirtki 1.mlsl.2.mgr.6.gr.og6.tlul.1.mgr.12.gr. \4 lagannakemur:lggiltakaupeWafjrmgnunarleigu. ' O|    O|   XVI.KAFLIO|  ݌  Ќ   N     Ns   Breytinglgumumvtryggingastarfsemi,nr.100/2016.Ns  ݌ `  Ќ    K|    K|;   164.gr.K|; b ݌ S+! Ќ     LokamlsliWur1.mgr.og2.mgr.70.gr.lagannafallabrott. " O|    O|0   XVII.KAFLIO|0 W ݌  $ Ќ   N     N   Breytinglgumumfasteignalntilneytenda,nr.118/2016.N  ݌ !W% Ќ    K|    K|   165.gr.K|  ݌ J""& Ќ     Tilvsunin?1.!3.tlul.1.mgr. 16.tlul.4.gr.lagannafellurbrott. #' O|    O|   XVIII.KAFLIO|  ݌ $ ) Ќ   N     N3   BreytinglgumumviWb;tareftirlitmeWfjrmlasamsteypum,nr.61/2017.N3 ] ݌ v%N!* Ќ    K|    K|   166.gr.K| = ݌ A&"+ Ќ     0staWtilvsunarinnar?skv.X.kaflalaga 14.og15.tlul.2.gr.lagannakemur:sam  '", kvmtlgum. '#- ЇK|    K|R   167.gr.K|R y ݌ ( Ќ     EftirfarandibreytingarverWa17.gr.laganna:  / /"i0J"  i0Jh 2g  a  .3  Ԉ0    0staWtilvsunarinnar?X.kaflalaga 2.mlsl.1.mgr.kemur:lg.i0Jh ݌ Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    0staWtilvsunarinnar?skv.84.gr.a!84.gr.claga 2.mgr.kemur:samkvmtlgum.i0J ݌a Ќ  K|    K|   168.gr.K|  ݌  Ќ     0staWtilvsunarinnar?84.gr.laga 1.mlsl.1.mgr.18.gr.lagannakemur:92.gr.reglu  gerWar(ESB)nr.575/2013,sbr.lg.   O|    O|9   XIX.KAFLIO|9 ` ݌ K #  Ќ   N     N   BreytinglgumumafleiWuviWskipti,miWlgam;taWilaogafleiWuviWskiptaskrr,    nr.15/2018.N  ݌    Ќ    K|    K|   169.gr.K|  ݌   Ќ     2.gr.lagannaorWastsvo,samtfyrirsgn: wO  J    J   Lgfesting.J  ݌ B  Ќ     kvWireglugerWarEvr;puYingsinsogrWsins(ESB)nr.648/2012fr4.jl2012um    OTCafleiWur,miWlgam;taWilaogafleiWuviWskiptaskrr,semerbirtEESviWbtiviW   Stj;rnartWindiEvr;pusambandsinsnr.17fr16.mars2017,bls.412!470,skuluhafalaga {  gildihrlandimeWYeimaWlgunumsemleiWirafkvrWunsameiginleguEESnefndar nF innarnr.206/2016fr30.september2016,semerbirtEESviWbtiviWStj;rnartWindiEvr 9 ;pusambandsinsnr.13fr23.febrar2017,bls.63!71,sbr.einnigb;kun1umaltkaaW  lgunviWsamninginnumEvr;pskaefnahagssvWiW,sbr.lgumEvr;pskaefnahagssvWiW,  nr.2/1993,Yarsemb;kuninerlgfest,meWbreytingumsamkvmt: r ! ! _ikmo(%00"i0J"  i0J 2%  1  .3  Ԉ0    520.gr.reglugerWarEvr;puYingsinsogrWsins(ESB)nr.575/2013fr26.jn2013um e= varfrniskrfuraWYvervarWarlnastofnanirogverWbrfafyrirtkiogumbreytingu 0 reglugerW(ESB)nr.648/2012,semerbirtEESviWbtiviWStj;rnartWindiEvr;pu  sambandsinsnr.12fr27.febrar2020,bls.1!337.i0J  ݌ Ќ  "i0J"  i0JV 2%  2  .3  Ԉ0    126.gr.tilskipunarEvr;puYingsinsogrWsins2014/59/ESBfr15.ma2014semkemur i rammaumendurreisnogskilameWferWlnastofnanaogverWbrfafyrirtkjaogbreyt \4 ingutilskipunrWsins82/891/EBEogtilskipunum2001/24/EB,2002/47/EB,2004/25/ ' EB,2005/56/EB,2007/36/EB,2011/35/ESB,2012/30/ESBog2013/36/ESBogreglu  gerWumEvr;puYingsinsogrWsins(ESB)nr.1093/2010og(ESB)nr.648/2012,semer  birtEESviWbtiviWStj;rnartWindiEvr;pusambandsinsnr.25fr19.aprl2018,bls. `  4!162.i0JV  ݌S+! Ќ  "i0J"  i0J 2%  3  .3  Ԉ0    53.gr.reglugerWarEvr;puYingsinsogrWsins(ESB)nr.600/2014fr15.ma2014um " markaWifyrirfjrmlagerningaogumbreytingureglugerW(ESB)nr.648/2012,sem # erbirtEESviWbtiviWStj;rnartWindiEvr;pusambandsinsnr.20fr26.mars2020,  $ bls.1!65.i0J  ݌!W% Ќ  "i0J"  i0J" 2%  4  .3  Ԉ0    63.gr.tilskipunarEvr;puYingsinsogrWsins(ESB)2015/849fr20.ma2015umrW J""& stafanirgegnYvaWfjrmlakerfiWsnotaWtilpeningaYvttiseWatilfjrmgnunar #' hryWjuverka,umbreytingureglugerWEvr;puYingsinsogrWsins(ESB)nr.648/2012, #( ogumniWurfellingutilskipunEvr;puYingsinsogrWsins2005/60/EBogtilskipun $ ) framkvmdastj;rnarinnar2006/70/EB,semerbirtEESviWbtiviWStj;rnartWindi v%N!* Evr;pusambandsinsnr.50fr23.jl2020,bls.205!249.i0J" O ݌A&"+ Ќ  "i0J"  i0J# 2%  5  .3  Ԉ0    ReglugerWEvr;puYingsinsogrWsins(ESB)2019/834fr20.ma2019umbreytingu  '", reglugerW(ESB)nr.648/2012aWYvervarWarstWustofnunarskyldu,frestunstWu '#- stofnunarskyldu,krfurumskUrslugjf,aWferWirtilmildunarhttufyrirOTCafleiWu ( samningasemmiWlgurm;taWilistWustofnarekki,skrninguogeftirlitmeWafleiWu  viWskiptaskrmogkrfurnarfyrirafleiWuviWskiptaskrr,semerbirtEESviWbtiviW  Stj;rnartWindiEvr;pusambandsinsnr.22fr25.mars2021,bls.613!634,meWYeim a aWlgunumsemleiWirafkvrWunsameiginleguEESnefndarinnarnr.50/2021fr5. T, febrar2021,semerbirtauglUsingunr.4/2022CdeildStj;rnartWinda.i0J# # ݌ Ќ  "i0J"  i0J( 2%  6  .3  Ԉ0    2.gr.reglugerWarEvr;puYingsinsogrWsins(ESB)2019/876fr20.ma2019umbreyt  ingureglugerW(ESB)nr.575/2013aWYvervarWarvogunarhlutfall,hlutfallstWugrar   nett;fjrmgnunar,krfurumeiginfjrgrunnoghfarskuldbindingar,tlnahttu  X m;taWila,markaWshttu,httuskuldbindingargagnvartmiWlgumm;taWilum,httu K #  skuldbindingargagnvartsj;Wumumsameiginlegafjrfestingu,st;rarhttuskuldbind    ingar,skUrslugjafarskylduogbirtingarkrfurogreglugerW(ESB)nr.648/2012,semer    birtauglUsingunr.4/2022CdeildStj;rnartWinda.i0J( 3( ݌  Ќ  K|    K|+   170.gr.K|+ , ݌ B  Ќ     15.gr.lagannaorWastsvo,samtfyrirsgn:    J    J,   Stj;rnvaldsfyrirmli.J, , ݌   Ќ     RWherraerheimiltaWsetjareglugerWumnnariframkvmdreglugerWar(ESB)nr. {  648/2012umYauatriWisemkomaframeftirfarandigreinumhennar: nF ! !"i0J"  i0Jg. 2%  1  .3  Ԉ0    6.mgr.1.gr.umundanYgur.i0Jg. . ݌9 Ќ  "i0J"  i0Jc/ 2%  2  .3  Ԉ0    3.mgr.a4.gr.umhvaWaviWskiptaskilmlarteljistsanngjarnir,eWlilegir,nmismununar  oggagnsir.i0Jc/ / ݌ Ќ  "i0J"  i0J0 2%  3  .3  Ԉ0    4.og5.mgr.6.gr.aumfrestunstWustofnunarskyldusamkvmtreglugerW(ESB)nr. r 648/2012ogfrestunviWskiptaskyldusamkvmtreglugerWEvr;puYingsinsogrWsins e= (ESB)nr.600/2014ummarkaWifyrirfjrmlagerningaogumbreytingureglugerW 0 (ESB)nr.648/2012,sbr.3.gr.lagaummarkaWifyrirfjrmlagerninga,nr.115/2021.i0J0 0 ݌ Ќ  "i0J"  i0JH3 2%  4  .3  Ԉ0    7.mgr.64.gr.ummlsmeWferWaWYvervarWareftirlitsrWstafanirogbeitingusekta.i0JH3 u3 ݌ Ќ  "i0J"  i0J4 2%  5  .3  Ԉ0    70.gr.umbreytingarII.viWaukaumskryfirstuWlatengslumviWYyngjandiog i mildandiYttivegnabeitingar3.mgr.65.gr.i0J4 4 ݌\4 Ќ  "i0J"  i0J6 2%  6  .3  Ԉ0    3.mgr.72.gr.umeftirlitsgjld.i0J6 >6 ݌' Ќ  "i0J"  i0J7 2%  7  .3  Ԉ0    1.mgr.75.gr.umjafngildiogalYj;Wasamninga.i0J7 =7 ݌ Ќ  "i0J"  i0J'8 2%  8  .3  Ԉ0    2.mgr.76gr.aumgagnkvmanaWgangaWggnum.i0J'8 T8 ݌ Ќ  "i0J"  i0J:9 2%  9  .3  Ԉ0    2.mgr.85.gr.umframlenginguYriggjaratmabilinusemfjallaWerum89.gr.i0J:9 g9 ݌`  Ќ    SeWlabanka0slandserheimiltaWsetjareglurumnnariframkvmdreglugerWar(ESB)nr. 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T, 575/2013:k; Ӳ ݌ Ќ  "m"  mk 0  0ww 2g  1  .3  Ԉ0v  72.gr.a.mk ݌vv Ќ  "m"  mz 0  0ww 2g  2  .3  Ԉ0v  72.gr.b,aWundanskildumdliW2.mgr.mz ݌ vv Ќ  "m"  m 0  0ww 2g  3  .3  Ԉ0v  72.gr.c.m ڶ ݌ Xvv Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    5.tlul.3.mgr.fellurbrott.i0J ݌K #  Ќ  K|    K|   185.gr.K| ݌    Ќ     21.gr.lagannafellurbrott,samtfyrirsgn.   K|    K|   186.gr.K| ù ݌ B  Ќ     0staWtilvsunarinnar?20.og21.gr. 1.mlsl.1.mgr.22.gr.lagannakemur:og20.gr.    K|    K|   187.gr.K| ݌ {  Ќ     0staWtilvsunarinnar?4.mgr.86.gr.g 1.tlul.2.mgr.29.gr.lagannakemur:3.mgr. nF 107.gr.a. 9 K|    K|   188.gr.K|  ݌  Ќ     0staWorWsins?hfum 3.tlul.2.mgr.30.gr.lagannakemur:eftirgefanlegum. r K|    K|   189.gr.K| 5 ݌ 0 Ќ     0staWorWsins?hfar 1.tlul.ogorWsins?hfum 2.tlul.1.mgr.55.gr.laganna  kemur:eftirgefanlegar;og:eftirgefanlegum.  K|    K|w   190.gr.K|w ݌ \4 Ќ     0staWorWsins?hfra 1.tlul.3.mgr.57.gr.lagannakemur:eftirgefanlegra. 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K|    K|   195.gr.K| ݌  X Ќ     eftirorWunum?lgumumfjrmlafyrirtki 1.mgr.28.gr.lagannakemur:eWalgum K #  ummarkaWifyrirfjrmlagerninga.    O|    O|   XXIV.KAFLIO|  ݌   Ќ   N     N   BreytinglgumumgreiWsluYj;nustu,nr.114/2021.N ݌ wO  Ќ    K|    K|O   196.gr.K|O v ݌ B  Ќ     EftirfarandibreytingarverWa3.gr.laganna:    / /"i0J"  i0Jd 2g  a  .3  Ԉ0    3.tlul.orWastsvo:Eiginfjrgrunnur:Eiginfjrgrunnureinsoghannerskilgreindur   lgumumfjrmlafyrirtki,Yarsema.m.k.75%afeiginfjrYtti1erformialmenns {  eiginfjrYttar1ogeiginfjrYttur2erjafneWaminnienYriWjungurafeiginfjrYtti1.i0Jd ݌nF Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    0staWorWanna?seminnleiddvarmeWreglugerWumvarfrniskrfurvegnastarfsemifjr 9 mlafyrirtkja,nr.233/2017 35.tlul.kemur:sbr.lgumfjrmlafyrirtki.i0J ݌ Ќ  K|    K|F   197.gr.K|F m ݌ r Ќ     0staWtilvsunarinnar?1.mgr.84.gr.lagaumfjrmlafyrirtki,nr.161/2002 3.mgr. e= 7.gr.lagannakemur:a!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013,sbr.lgumfjr 0 mlafyrirtki.  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J""& 4.mgr.4.gr.lagannakemur:markaWifyrirfjrmlagerninga;og:15.tlul.1.mgr.4.gr. #' K|    K|   201.gr.K| ݌ $ ) Ќ     EftirfarandibreytingarverWa1.mgr.6.gr.laganna: v%N!* / /"i0J"  i0J 2g  a  .3  Ԉ0    0staWtilvsunarinnar?17.gr. fliWkemur:17.!17.gr.c.i0J ݌A&"+ Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    0staWtilvsunarinnar?15.tlul. hliWkemur:16.tlul.i0J  ݌ '", Ќ  _ '#- K|    K|/   202.gr.K|/ V ݌ ( Ќ     EftirfarandibreytingarverWa4.mgr.12.gr.laganna:  / /"i0J"  i0JM 2g  a  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?84.gr.dlaga 1._mlsl_.kemur:97.gr.reglugerWar(ESB)nr.  575/2013,sbr.lg.i0JM z ݌a Ќ  "i0J"  i0J 2g  b  .3  Ԉ0    ViWbtistnUr_mlsliWur_,svohlj;Wandi:Hafi_rekstrarflag_Ԁ_viWb;tarstarfsheimildir_Ԁskv. T, 3.mgr.5.gr.gildaumstarfsemiYesskvWi2.mgr.95.gr.reglugerWar(ESB)nr.  575/2013,sbr.lgumfjrmlafyrirtki.i0J & ݌ Ќ  K|    K|Q   203.gr.K|Q x ݌  X Ќ     eftirorWinu?kvWi 3.mgr.13.gr.lagannakemur:Ahluta. 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Ќ    Stj;rn_rekstrarflags_ԀskalreglubundiWmetahvort_starfskjarastefna_ԀsamrmistYessari " greinoghafaeftirlitmeWframkvmdhennar.AWminnstakostirlegaskalfarafram;hW # miWlgtinnramatYvhvortstarfskjrsamrmist_starfskjarastefnu_Ԁog_verklagsreglum_Ԁog  $ WrumviWmiWumsemstj;rnhefursamYykktvarWandi_starfskjarastefnu_. !W%   b.(17.gr.a.) #' J    J   _Kaupauki_.J  ݌ #( Ќ     _Rekstrarflag_Ԁskaltryggja,aWYvmarkisemviWaWteknutillititilstrWar,skipulags, $ ) eWlisog_flkjustigs_Ԁstarfsemi_rekstrarflags_,aW_kaupaukar_Ԁtilstarfsmanna: v%N!* / /"i0J"  i0JE 2%  1  .3  Ԉ0    TakimiWaf_httutku_ԀograngriviWkomandistarfsmanns,bWifjrhagslegumog A&"+ _;fjrhagslegum_,Yeirrar_rekstrareiningar_ԀsemhanntilheyrireWaviWkomandisj;Wsog  '", rangur_rekstrarflags_Ԁheild.i0JE r ݌'#- Ќ  "i0J"  i0J 2%  2  .3  Ԉ0    TakimiWaf_rafjlda_ԀsemsamrmistYeim_eignarhaldstma_ԀsemmltermeWviWfjr ( festaviWkomandiverWbrfasj;Wisem_rekstrarflag_ԀrekurtilaWtryggjaaWmatiWendur  spegli_langtmarangur_Ԁsj;Wsinsog_fjrfestingarhttu_ԀogaWgreiWslu_kaupauka_Ԁsdreift  yfirsamatmabil.i0J ݌a Ќ  "i0J"  i0J 2%  3  .3  Ԉ0    SuekkitryggWir;hWrangrinemafyrstaristarfi.i0J ݌T, Ќ  "i0J"  i0J 2%  4  .3  Ԉ0    SuviWeigandihlutfalliviWfststarfskjrYannigaWunntsaWstarfrkja_sveigjanlega_  stefnuumgreiWslu_kaupauka_ԀogeftiratvikumekkigreiWatneinn_kaupauka_Ԁogaldrei  umfram25%affstumstarfskjrum.i0J  ݌  Ќ  "i0J"  i0J4 2%  5  .3  Ԉ0    SuekkigreiddirtengslumviWuppsgnrWningarsamningsnemaYaWendurspegli  X frammistWustarfiog_umbuni_ԀekkiefrangrierekkinW.i0J4 a ݌K #  Ќ  "i0J"  i0J 2%  6  .3  Ԉ0    TakimiWafhttufyrirtkisinsneWasWar.i0J  ݌   Ќ  "i0J"  i0J 2%  7  .3  Ԉ0    _Samanstandi_Ԁa.m.k.aWhlfuleytiaf_hlutdeildarskrteinum_ԀviWkomandisj;WseWajafn    gildum_gerningum_,_hlutabrfatengdum_Ԁ_gerningum_ԀeWajafngildum_gerningum_Ԁsemekki   erugildi_reiWufjr_ԀmeWlkahvataogaWrir_gerningar_ԀsamkvmtYessumtluliW,nema wO  efreksturverWbrfasj;WaerinnanviWhelminguraf_eignasfnum_Ԁ_stUringu_Ԁ_rekstrar B  flags_.ViWeigandi_varWveislustefna_Ԁskalgildaum_gerninga_ԀsamkvmtYessumtluliW    tilaWsamrmahvatastarfsmannaoghagsmuni_rekstrarflags_,_verWbrfasj;Wanna_Ԁsem   YaWrekurogfjrfestaYeimsj;Wum.i0J # ݌{  Ќ  "i0J"  i0J 2%  8  .3  Ԉ0    SaWveruleguleyti,a.m.k.aWfj;rumtundueWasextunduef_kaupauki_Ԁnemurmjg nF hrrifjrhW,haldiWeftirtmabilsemtekurmiWafYeim_eignarhaldstma_Ԁsemmlter 9 meWviWfjrfestaviWkomandiverWbrfasj;WiogersamrmiviWeWliYeirrarhttu  semviWkomandisj;WurtekurogereigiskemurenYrjr;_kaupauki_ԀsemerhaldiWeftir  skalekki_vinnast_ԀhraWarenhlutfalliviWYannhlutafrestsinssemerliWinn.i0J  ݌r Ќ  "i0J"  i0JB 2%  9  .3  Ԉ0    SuaWeinsgreiddirteWa_vinnist_ԀefYaWer_sjlfbrt_Ԁlj;sifjrhagsstWu_rekstrarflags_ e= ogrttltanlegtmeWtillititilrangursfyrirtkisinsogviWkomandi_rekstrareiningar_,viW 0 komandisj;Wsogeinstaklings.i0JB o ݌ Ќ  "i0J "  i0J 112%  10  .3  Ԉ0    _vinnist_ԀekkinemaaWtakmrkuWuleytieWasuaWveruleguleyti_afturkallanlegir_ԀefYeir  hafaunnistenekkiveriWgreiddirtefafkoma_rekstrarflags_ԀeWaviWkomandisj;Ws i versnarverulega.i0J ݌\4 Ќ  "i0J "  i0J 112%  11  .3  Ԉ0    SuekkiliWurstefnu_rekstrarflags_ԀumflunlfeyrisrttindanemaYaWsamrmist_viW ' skiptatlun_,markmiWum,gildumog_langtmahagsmunum_Ԁ_rekstrarflags_Ԁog_sj;Wanna_  semYaWrekurogYaWeinsveittirformi_gerninga_Ԁskv.7.tlul.sem_rekstrarflagiW_  heldureftira.m.k.fimmr.i0J 4 ݌`  Ќ  "i0J "  i0JE 112%  12  .3  Ԉ0    SuekkigreiddirtgegnumeiningareWameWaWferWumsemgreiWafyrirYvaWfariW S+! ssvigviWlgYessi.i0JE r ݌" Ќ    Starfsmnnumer;heimiltaWaflasrtryggingaeWaannarra_httuvarna_Ԁsemgrafaundan # YvmarkmiWi_kaupaukakerfis_ԀaWhagsmunirYeirraog_rekstrarflags_Ԁfarisaman.  $   :heimilteraWveitastj;rnarmnnumogstarfsmnnumsemstarfaviW_httustUringu_, !W% innriendurskoWuneWa_regluvrslu_Ԁ_kaupauka_. 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" K|    K|*   208.gr.K|* * ݌  $ Ќ     0staWtilvsunarinnar?18.tlul. 1.mgr.77.gr.lagannakemur:19.tlul. !W% K|    K|+   209.gr.K|+ + ݌ #' Ќ     0staWtilvsunarinnar?18.tlul. hliW1.mgr.80.gr.lagannakemur:19.tlul. #( K|    K|,   210.gr.K|, , ݌ v%N!* Ќ     0staWtilvsunarinnar?18.tlul. inngangsmlsliW1.og2.mgr.87.gr.lagannakemur: A&"+ 19.tlul.  '", _ '#- K|    K| .   211.gr.K| . 4. ݌ ( Ќ     0staW_tilvsunarinnar_Ԁ?25.tlul. 4.mgr.89.gr.lagannakemur:26.tlul.  K|    K|