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S+! 3.mgr.107.gr.a.A0Jc݌"   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWtilvsunarinnar?42.og52.gr. 4.tlul.1.mgr.kemur:42.gr.aog52.gr.A0J߃݌#   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    5.tlul.1.mgr.orWastsvo:efnintengslfyrirtkisinsviWeinstaklingaeWalgaWilaeWa  $ lgeWareglurrkisutanEvr;pskaefnahagssvWisinssemgildaumslkatengdaaWila !W% eWavandkvWitengdframkvmdYeirrahindraeftirlitmeWfyrirtkinuafhlfuFjr J""& mlaeftirlitsins.A0J݌#'   Ќ  "A0J"  A0JJ y2g  e  .3  Ԉ0    0staWtilvsunarinnar?86.gr.h!86.gr.j 6.tlul.1.mgr.kemur:107.gr.c! #( 107.gr.e.A0JJw݌$ )   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    0staWorWsins?fjrmlafyrirtki 8.og9.tlul.1.mgr.kemur:fyrirtkiW.A0J܈݌v%N!*   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    10.tlul.1.mgr.orWastsvo:brj;tifyrirtkiWgegnskyldutilYessaWviWhaldakerfis A&"+ httuaukaskv.86.gr.gogtakmarkanirgrundvelliGhlutaX.kaflahafaekkinW  '",  tiltluWumrangri.A0J݌'#-   Ќ  "A0J"  A0J֋ y2g  h  .3  Ԉ0    ViW1.&   mgr.btistnUrtluliWur,svohlj;Wandi:brj;tifyrirtkiWalvarlegaeWatrekaW ( gegnl'(zgumumaWgerWirgegnpeningaYvttiogfjrmgnunhryWjuverka.A0J֋݌   Ќ  "A0J"  A0J y2g  i  .3  Ԉ0    &  0staWorWanna?fjrmlafyrirtkis og?Yess 3.mgr.kemur:lnastofnunar;og:hennar.A0J݌   Ќ  "A0J "  A0J  y2g  j  .3  Ԉ0    0staWorWanna'MԀ?fjrmlafyrirtki og?Yv 4.mgr.kemur:lnastofnun;og:henni.A0J :݌a   Ќ  K|    K|j  14.gr.K|j݌  Ќ    y EftirfarandibreytingarverWa10.gr.laganna:  ! !"A0J"  A0Jq y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0Jq݌    Ќ  "B;"  B;d0 y 2g3  0y y    e   FjrmlaeftirlitiWskaltilkynnastj;rnlnastofnunarumafturkllunstarfsleyfi  X hennar.XaWskaljafnframtsendaEvr;pskubankaeftirlitsstofnuninnitilkynningunasamt K #  stWumfyrirafturklluninniogbirtatilkynningunaLgbirtingablaWiogauglUsa    fjlmiWlum.StarfrkifyrirtkiWtibeWaYj;nustustarfsemiWruaWildarrkiskalFjr    mlaeftirlitiWeinnigsendalgbrumyfirvldumYvrkitilkynningunantafar.B;d݌    Ќ  "A0J"  A0Jr y2g  b  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkis 2.mgr.kemur:lnastofnunar.A0Jr݌wO    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Tilkynningumafturkllunogslitlnastofnunar.A0JΖ݌B    Ќ  K|    K|ۗ  15.gr.K|ۗ݌   Ќ    y EftirfarandibreytingarverWa10.gr.alaganna: {  / /"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWanna?fjrmlafyrirtkja og?fjrmlafyrirtkis tvvegis1.mgr.og?fjr nF mlafyrirtki og?fjrmlafyrirtkiW 2.mgr.kemur,viWeigandibeygingarfalliog 9 tlu:lnastofnun.A0J݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?Yv 3.mlsl.1.mgr.kemur:henni.A0J݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    2.mlsl.2.mgr.fellurbrott.A0J3݌r   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    0staWorWanna?kvrWunarinnarogrkstuWningsendlgbrumeftirlitsaWila 3.mlsl. e= 2.mgr.kemur:kvrWunarskv.1.mgr.ogrkstuWningursendurlgbruyfirvaldi.A0J/݌0   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Takmrkunstarfsemilnastofnunar.A0J݌   Ќ  K|    K|  16.gr.K|݌ i Ќ    y FyrirsgnII.kaflalagannaverWur: Starfsleyfilnastofnunar . \4 K|    K|  17.gr.K| ݌  Ќ    y EftirfarandibreytingarverWa11.gr.laganna:  / /"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkja 1.mgr.kemur:lnastofnana.A0J&݌`    Ќ  "A0J"  A0J' y2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:BsetuskilyrWistofnendalnastofnunar.A0J'T݌S+!   Ќ  K|    K|[  18.gr.K|[݌ # Ќ    y EftirfarandibreytingarverWa12.gr.laganna:  $ / /"A0J"  A0Jp y2g  a  .3  Ԉ0    1.mgr.orWastsvo:LnastofnunumereinumheimiltaWnotafirmasnueWatilnnari !W% skUringarstarfsemisinniorWin?lnastofnun ,?banki ,?viWskiptabanki ,?fjrfest J""& ingarbanki ,?sparisj;Wur og?lnafyrirtki ,einsreWasamtengdWrumorWum,sam #' rmiviWstarfsleyfisitt.A0Jp݌#(   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?erlendsoginnlendsfjrmlafyrirtkis 2.mgr.kemur:erlendrarog $ ) innlendrarlnastofnunar.A0J!݌v%N!*   Ќ  "A0J"  A0Jd y2g  c  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki 3.mgr.kemur:Lnastofnun.A0Jd݌A&"+   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Heitilnastofnunar.A0J݌ '",      '#- K|    K|̫  & ,  19.gr.K|̫݌ ( Ќ    y EftirfarandibreytingarverWa13.gr.laganna:  ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki 1.mlsl.kemur:ViWskiptabankioglnafyrirtki.A0J݌   Ќ  "A0J"  A0J. y2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Rekstrarformlnastofnunar.',(A0J.[݌a   Ќ  K|    K|f  20.gr.K|f݌  Ќ    y EftirfarandibreytingarverWa14.gr.laganna:  / /"A0J"  A0J{ y2g  a  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:StofnframlagskalsamanstandaafeinumeWafleiriliWum   semumgetura!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0J{݌ X   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    2.mgr.orWastsvo:A0JG݌K #    Ќ  "B;"  B; 0 y 2g3  0y y    e   Xrttfyrir1.mgr.geturstofnframlagsparisj;Wssemhefurekkistarfsheimildirskv.    7.!9.,11.og12.tlul.1.mgr.20.gr.ogveitirekkiYj;nustuerlendisaWlgmarkinumiW    jafnvirWi1millj.evra(EUR)slenskumkr;num.B; :݌    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWanna?hlutafeWastofnf og?hlutafjreWastofnfjr 3.og4.mgr.kemur: wO  stofnframlag;og:stofnframlags.A0JA݌B    Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    Tilvsunin?skv.84.gr.,84.gr.a!84.gr.fog85.gr. 5.mgr.fellurbrott.A0Jƶ݌     Ќ  "A0J"  A0Jҷ y2g  e  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0Jҷ݌    Ќ  "B;"  B;0 y 2g3  0y y    e   RWherraerheimiltaWbreytafjrhWumsamkvmtYessarigreinmeWreglugerWtil {  samrmisviWundirgerWirsemframkvmdastj;rnEvr;pusambandsinssamYykkirmeW nF stoW146.gr.tilskipunarEvr;puYingsinsogrWsins2013/36/ESB.B;݌9   Ќ  K|    K|  21.gr.K| ݌  Ќ    y EftirfarandibreytingarverWa14.gr.alaganna: r / /"A0J"  A0J y2g  a  .3  Ԉ0    2.mlsl.1.mgr.orWastsvo:StofnframlagskalsamanstandaafeinumeWafleiriliWum e= semumgetura!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0J=݌0   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?Hlutaf og?hlutafjr 2.!5.og7.!8.mgr.kemur:stofnframlag;og:  stofnframlags.A0Jܽ݌   Ќ  "A0J"  A0J! y2g  c  .3  Ԉ0    eftir3.mgr.kemurnUmlsgrein,svohlj;Wandi:A0J!N݌i   Ќ  "B;"  B;;0 y 2g3  0y y    e   FjrmlaeftirlitiWgeturheimilaWverWbrfafyrirtki,semfellurundir3.mgr.,meW \4 leyfitilaWframkvmafyrirmlivarWandifjrmlagerningafyrirhndviWskiptavina, ' aWvarWveitaslkafjrmlagerningafyrireiginreikningsueftirfarandiskilyrWiuppfyllt:B;;h݌   Ќ  "C"  Cd0 y 0y y e2g  1  .3  Ԉ0    SlkarstWurfjrmlagerningummegieinungisrekjatilYessaWekkihafitekistaW  mtafyrirmlumviWskiptavinankvmlega.Cd݌`    Ќ  "C"  C 0 y 0y y e2g  2  .3  Ԉ0    HeildarmarkaWsverWmtifjrmlagerningasamkvmtYessarimlsgreinfariekki S+! yfir15%afstofnframlagiverWbrfafyrirtkisins.C 8݌"   Ќ  "C"  C0 y 0y y e2g  3  .3  Ԉ0    kvWi92.!95.gr.og4.hlutareglugerWar(ESB)nr.575/2013suuppfyllt.C݌#   Ќ  "C"  C 0 y 0y y e2g  4  .3  Ԉ0    UmsaWrWarWstafanirtilbrWabirgWasemtakmarkastviWYaWtmamarksem  $ nauWsynlegtertilaWframkvmafyrirmlin.C 7݌!W%   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    eftir4.mgr.kemurnUmlsgrein,svohlj;Wandi:A0J݌J""&   Ќ  "B;"  B;0 y 2g3  0y y    e   HeimildverWbrfafyrirtkistilaWfjrfestafjrmlagerningumutanveltub;karYv #' skyniaWvaxtaeigiWfsitttelstekkitilheimildarskv.cliW16.tlul.1.mgr.4.gr.laga #( ummarkaWifyrirfjrmlagerninga,nr.115/2021,hvaW3.og5.mgr.Yessarargreinar $ ) varWar.B;݌v%N!*   Ќ  "A0J"  A0J# y2g  e  .3  Ԉ0    0staW6.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:A0J#P݌A&"+   Ќ  "B;"  B;H0 y 2g3  0y y    e   Fyrirtkisemannastm;ttkuogmiWlunfyrirmlafrviWskiptavinumumeinneWa  '", fleirifjrmlagerninga,framkvmdfyrirmlafyrirhndviWskiptavina,eignastUringu '#- og/eWafjrfestingarrWgjf,sbr.a,b,dogeliW16.tlul.1.mgr.4.gr.lagaummark (z$. aWifyrirfjrmlagerninga,nr.115/2021,enstundarekkiaWrafjrfestingarYj;nustueWa ( fjrfestingarstarfsemisamkvmtsamatluliWoghefurekkiheimildtilvrslueWa  umsUslutengslumviWeinneWafleirifjrmlagerningafyrirreikningviWskiptavinar,  sbr.aliW67.tlul.smumlsgreinar,ntilaWhaldapeningumeWaverWbrfumviW a skiptavinasinnaafWrumskumogmYvaldreikomasrskuldviWY,skalhafa:B;Hu݌T,   Ќ  ! ! *(g00*0 y 0y y "A0J"  A0Jze2g  a  .3  Ԉ0    stofnframlagaWlgmarkijafnvirWi50Ys.evra(EUR)slenskumkr;num,A0Jz݌   Ќ  0 y 0y y "A0J"  A0Je2g  b  .3  Ԉ0    starfsbyrgWartryggingusemtekurtilallsEvr;pskaefnahagssvWisinseWaaWra  sambrilegatryggingutilaWmtab;takrfumvegnavanrkslustarfisemnemur   aWlgmarki1millj.evra(EUR)fyrirhverjakrfuogsamtals1,5millj.evra(EUR)  X rifyrirallarkrfureWaA0J݌K #    Ќ  0 y 0y y "A0J"  A0J=e2g  c  .3  Ԉ0    samsetningustofnframlagsogstarfsbyrgWartryggingarsemveitirsambrilega    trygginguogYsemumgeturaeWabliW.A0J=j݌     Ќ   *(g00*"B;"  B;@0 y 2g3  0y y    e   Xrttfyrir8.mgr.skalfyrirtkisamkvmtmlsgreininnisemerskryfirvtrygg   ingamiWlarasamkvmtlgumumdreifinguvtrygginga,nr.62/2019,hafa:B;@m݌wO    Ќ  ! ! (!00*0 y 0y y "A0J"  A0Je2!  a  .3  Ԉ0    stofnframlagaWlgmarkijafnvirWi25Ys.evra(EUR)slenskumkr;num,A0J݌B    Ќ  "A0J"  0 y 0y y A0Je2!  b  .3  Ԉ0    starfsbyrgWartryggingusemtekurtilallsEvr;pskaefnahagssvWisinseWaaWra    sambrilegatryggingutilaWmtab;takrfumvegnavanrkslustarfisemnemur   aWlgmarki500Ys.evrum(EUR)fyrirhverjakrfuogsamtals750Ys.evrum {  (EUR)rifyrirallarkrfureWaA0J݌nF   Ќ  "A0J"  0 y 0y y A0JBe2!  c  .3  Ԉ0    samsetningustofnframlagsogstarfsbyrgWartryggingarsemveitirsambrilega 9 trygginguogYsemumgeturaeWabliW.A0JB݌   Ќ   *(g00"A0J"  A0Jd y2g  f  .3  Ԉ0    0staWtilvsunarinnar?2.!5.mgr. 9.mgr.kemur:2.!9.mgr.A0Jd݌   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0J݌r   Ќ  "B;"  B;0 y 2g3  0y y    e   RWherraerheimiltaWbreytafjrhWumsamkvmtYessarigreinmeWreglugerWtil e= samrmisviWundirgerWirsemframkvmdastj;rnEvr;pusambandsinssamYykkirmeW 0 stoW146.gr.tilskipunarEvr;puYingsinsogrWsins2013/36/ESB.B;݌   Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:StofnframlagverWbrfafyrirtkjaogskyldrafyrir  tkja.A0J݌i   Ќ  K|    K|  22.gr.K|9݌ ' Ќ    y EftirfarandibreytingarverWa15.gr.laganna:  / /"A0J"  A0J' y2g  a  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki kemur:Lnastofnun.A0J'T݌   Ќ  "A0J"  A0JI y2g  b  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:HfuWstWvarlnastofnunar.A0JIv݌`    Ќ  K|    K|t  23.gr.K|t݌ " Ќ    y 17.gr.lagannafellurbrott,samtfyrirsgn. # K|    K|V  24.gr.K|V}݌ !W% Ќ    y 3.mlsl.2.mgr.17.gr.blagannafellurbrott. J""& K|    K|;  25.gr.K|;b݌ #( Ќ    y eftir17.gr.blagannakemurnUgrein,17.gr.c,samtfyrirsgn,svohlj;Wandi: $ ) J    JM  & , SkrningviWskiptaogskjalfestingferla.JMw݌ v%N!* Ќ    y FjrmlafyrirtkiskuluskrllviWskiptisnogskjalfestastefnur,kerfiogferlasemfalla A&"+ undirlgYessimeWhttisemgerirFjrmlaeftirlitinukleiftaWsannreynallumstundumaW  '", fariWsaWlgunum.',v% '#-  (z$. K|    K|l  26.gr.K|l݌ ( Ќ    y EftirfarandibreytingarverWa18.gr.laganna:  ! !"A0J"  A0Js y2g  a  .3  Ԉ0    0staWorWanna?eiginfjrstWufyrirtkisins 1.mlsl.kemur:eiginoglausafjrstWu  fyrirtkisinsognnuratriWisemumgetur8.hlutareglugerWar(ESB)nr.575/2013.A0Js݌a   Ќ  "A0J"  A0J. y2g  b  .3  Ԉ0    4.mlsl.fellurbrott.A0J.[݌T,   Ќ  K|    K|#  27.gr.K|#J݌  Ќ    y 4.mlsl.4.mgr.19.gr.lagannafellurbrott.   K|    K|  28.gr.K|-݌ K #  Ќ    y EftirfarandibreytingarverWa20.gr.laganna:    ! !"A0J"  A0J  y2g  a  .3  Ԉ0    BliWur2.tlul.1.mgr.orWastsvo:fasteignalna.A0J :݌     Ќ  "A0J"  A0J$ y2g  b  .3  Ԉ0    6.tlul.1.mgr.orWastsvo:AWveitabyrgWiroglnsloforW.A0J$Q݌    Ќ  "A0J"  A0JK y2g  c  .3  Ԉ0    InngangsmlsliWur7.tlul.1.mgr.orWastsvo:ViWskiptafyrireiginreikningeWafyrir wO  reikningviWskiptavinameW.A0JKx݌B    Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    CliWur7.tlul.1.mgr.orWastsvo:staWlaWaframvirkasamningaogvalrtti(vilnanir).A0J݌     Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    8.tlul.1.mgr.orWastsvo:XtttkutboWumverWbrfaogYj;nustustarfsemisemteng   istslkumtboWum.A0J1݌{    Ќ  "A0J"  A0Jw y2g  f  .3  Ԉ0    9.tlul.1.mgr.orWastsvo:RWgjafartilfyrirtkjaumfjrmagnsskipan,tlanagerWog nF skyldmlogrWgjafarogYj;nustuvarWandisamrunafyrirtkjaogkaupYeim.A0Jw݌9   Ќ  "A0J"  A0J( y2g  g  .3  Ԉ0    2.mgr.orWastsvo:A0J(U݌   Ќ  "B;"  B;0 y 2g3  0y y    e   ViWskiptabnkumogsparisj;WumerskyltaWveitaYj;nustuskv.1.og2.tlul.  1.mgr.B;H݌r   Ќ  "A0J"  A0Ju y2g  h  .3  Ԉ0    0staWtilvsunarinnar?14.tlul. 3.mgr.kemur:15.tlul.A0Ju݌e=   Ќ  "A0J"  A0J y2g  i  .3  Ԉ0    4.mgr.orWastsvo:A0J݌0   Ќ  "B; "  B;0 y 2g3  0y y    e   ViWskiptabankar,sparisj;WirmeWstofnframlagskv.1.mgr.14.gr.oglnafyrirtki  getahaftheimildirtilfjrfestingarYj;nustuogfjrfestingarstarfsemiogviWb;tarYj;nustu  samkvmtlgumummarkaWifyrirfjrmlagerninga.B;݌i   Ќ  "A0J "  A0J y2g  j  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0J݌\4   Ќ  "B; "  B;0 y 2g3  0y y    e   LnastofnunumsemekkierheimiltaWeigaviWskiptifyrireiginreikningskv.7.tlul. ' 1.mgr.erYrttfyrirYaWheimiltaWfjrfestafjrmlagerningumutanveltub;karYv  skyniaWvaxtaeigiWfsitt.B;݌   Ќ  "A0J "  A0J y2g  k  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:Starfsheimildirlnastofnana.A0J݌`    Ќ  K|    K|  29.gr.K|݌ " Ќ    y 0staWorWanna?ViWskiptabnkum,sparisj;Wumoglnafyrirtkjum Yrvegis21.gr. # lagannakemur:Lnastofnunum.  $ K|    K|  & , 30.gr.K|=݌ J""& Ќ    y EftirfarandibreytingarverWa22.gr.laganna: #' ! !"A0J"  A0J)  y2g  a  .3  Ԉ0    0staWorWanna?ViWskiptabnkum,sparisj;Wumoglnafyrirtkjum tvvegisog?viW #( skiptabanki,sparisj;WureWalnafyrirtki ',J"\Ԁtvvegisgreininnikemur:Lnastofnunum; $ ) og:lnastofnun.A0J) V ݌v%N!*   Ќ  "A0J"  A0J&  y2g  b  .3  Ԉ0    0staWorWsins?Yeirra tvvegisgreininnikemur:hennar.A0J& S ݌A&"+       '", K|    K|o   3& a  1.gr.K|o  ݌ ( Ќ    y 0staWorWanna?semuppfyllakvWi2.mgr. 23.gr.lagannakemur:meWstofnframlag  skv.1.mgr'a( .  K|    K|   32.gr.K|  ݌ T, Ќ    y FyrirsgnAhlutaIV.kaflalagannaverWur:Lnastofnanir.  K|    K|  33.gr.K|݌   Ќ    y BhlutiIV.kaflalagannafellurbrott,samtfyrirsgnum.  X K|    K|  34.gr.K|݌    Ќ    y 28.gr.lagannafellurbrott,samtfyrirsgn.    K|    K|  35.gr.K|݌ wO  Ќ    y 0staWtilvsananna?116.gr.a og?1.mgr.84.gr.e 1.mgr.28.gr.alagannakemur:3. B  tlul.1.mgr.107.gr.i;og:reglugerW(ESB)nr.575/2013.    K|    K|  36.gr.K|=݌ {  Ќ    y 0staWtilvsunarinnar?skv.30.gr. 3.mlsl.ogorWsins?stj;rnarmanna 4.mlsl. nF 2.mgr.29.gr.alagannakemur:skv.4.hlutareglugerWar(ESB)nr.575/2013;og:stj;rnar 9 menn.  K|    K|  37.gr.K|݌ r Ќ    y 29.gr.b!30.gr.alagannafallabrott,samtfyrirsgnum. e= K|    K|  38.gr.K|݌  Ќ    y FyrirsgnChlutaIV.kaflalagannaorWastsvo:Eignarhlutirfyrirtkjumoglnveitingar.  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K #   y Ef_FjrmlaeftirlitiW_Ԁhefur,grundvelliupplUsingafr_lgbru_Ԁyfirvaldiheimarkier    lendrarlnaeWa_fjrmlastofnunar_ԀmeWstarfsemihrlendis,hvortsemermeWeWan_tibs_,    rkstuddastWutilaWtlaaWhnbrj;tigegnkvWumlagaYessaraeWaannarralaga,eWa   aWveruleghttasYv,skal_FjrmlaeftirlitiW_Ԁgera_lgbra_Ԁyfirvaldinu_heimarkinu_ԀaW wO  vart.Ef_lgbra_ԀyfirvaldiW_heimarkinu_ԀgrpurekkitilfullngjandirWstafanatilaWstWva B  ;lgmtahttsemifyrirtkisinseWa_FjrmlaeftirlitiW_ԀteluraWyfirvaldiWmuniekkigeraYaW    getur_FjrmlaeftirlitiW_ԀleitaWaWstoWarEvr;psku_bankaeftirlitsstofnunarinnar_ԀeWa_Eftirlits   stofnunar_Ԁ_EFTA_,eftirYvsemviW,tilsamrmisviW19.gr.reglugerWar(ESB)nr.1093/ {  2010,sbr.lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_. nF  y Wurenferliskv.2.mgr.erlokiWer_Fjrmlaeftirlitinu_ԀheimiltaWgrpatil_brWabirgWa 9 aWgerWa_ԀefbrUnanauWsynbertilYvskyniaWviWhalda_fjrmlastWugleika_ԀtilaWverjaveru  legaheildarhagsmuni_innlnseigenda_,fjrfestaogviWskiptamanna_lnastofnunar_Ԁ0slandi.  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ЇK|    K|2w  46.gr.K|2wYw݌ ( Ќ    y EftirfarandibreytingarverWa36.gr.laganna:  ! ! *(g004ABCD"A0J"  A0Jx y2g  a  .3  Ԉ0    0staWorWanna?Innlendfjrmlafyrirtki 1.mgr.kemur:Innlendarlnastofnanir.A0Jxx݌   Ќ  "A0J"  A0Jy y2g  b  .3  Ԉ0    OrWin?starfsemi_tibsins_ 2.mgr.fallabrott.A0Jy&z݌a   Ќ  "A0J"  A0J1{ y2g  c  .3  Ԉ0    1.og2._mlsl_.3.mgr.orWastsvo:Ef_FjrmlaeftirlitiW_Ԁbannarekkistofnun_tibs_Ԁskv. T, 4.mgr.skalYaWeigisWarenYremurmnuWumfrYvaWYvbrustupplUsingarskv.  2.mgr.sendaYrtil_lgbrra_Ԁyfirvalda_gistirkis_.Jafnframtskal_FjrmlaeftirlitiW_Ԁsenda  _lgbrum_Ԁyfirvldum_gistirkis_ԀupplUsingarumfjrhWogsamsetningu_eiginfjrgrunns_   fyrirtkisinsog_eiginfjrkrfur_ԀtilYessskv.92.gr.reglugerWar(ESB)nr.575/2013.A0J1{^{݌ X   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    0staWorWsins?_fjrmlafyrirtkis_ 1._mlsl_.4.mgr.kemur:_lnastofnunar_.A0J݌K #    Ќ  "A0J"  A0J# y2g  e  .3  Ԉ0    ViW4.mgr.btistnUr_mlsliWur_,svohlj;Wandi:_FjrmlaeftirlitiW_Ԁskaltilkynna_Eftirlits    stofnun_Ԁ_EFTA_ԀogEvr;psku_bankaeftirlitsstofnuninni_Ԁumslkbnn.A0J#P݌     Ќ  "A0J"  A0Je y2g  f  .3  Ԉ0    0staWorWsins?Fjrmlafyrirtki 1._mlsl_.5.mgr.kemur:Lnastofnun.A0Je݌    Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    eftirorWinu?_Fjrmlaeftirlitinu_ 1._mlsl_.5.mgr.kemur:og_lgbrum_Ԁyfirvldum wO  YessrkisYarsemhnstarfrkirtibskriflega.A0J݌B    Ќ  "A0J"  A0J y2g  h  .3  Ԉ0    2._mlsl_.5.mgr.fellurbrott.A0JԆ݌     Ќ  K|    K|ć  47.gr.K|ć݌ {  Ќ    y eftir36.gr.lagannakemurnUgrein,36.gr.a,semorWastsvo,samtfyrirsgn: nF J    Jӈ  MikilvgttibinnanEES.Jӈ݌ 9 Ќ    y _FjrmlaeftirlitiW_ԀskalviWurkennaogfaraeftirkvrWun_lgbrs_ԀyfirvaldsWruaWildar  rkiumaWtibslensks_fjrmlafyrirtkis_ԀYvrkiteljistmikilvgt.   y _FjrmlaeftirlitiW_Ԁskal: r ! ! 4ABCD(%00*"A0J"  A0J̋ y2%  1  .3  Ԉ0    Lta_lgbru_Ԁyfirvaldimikilvgs_tibs_Ԁslensks_fjrmlafyrirtkis_ԀtupplUsingarskv. e= 4.og5.tlul.1.mgr.109.gr.xogeigasamstarfiviWyfirvaldiWviWframkvmd3. 0 tlul.1.mgr.109.gr.c.A0J̋݌   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    Lta_lgbra_ԀyfirvaldinutupplUsingarumniWurstWurmatshttufyrirtkisins  skv.80.gr.og,eftiratvikum,109.gr.daWYvmarkisemYrvarWaviWkomanditib.A0J5݌i   Ќ  "A0J"  A0Jݏ y2%  3  .3  Ԉ0    Tilkynna_lgbra_ԀyfirvaldinuumkvarWanirsem_FjrmlaeftirlitiW_Ԁtekurskv.3.mgr. \4 107.gr.aaWYvmarkisemYrvarWaviWkomanditib.A0Jݏ ݌'   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    EigasamrWviW_lgbra_ԀyfirvaldiWumrWstafanirfyrirtkisinsskv.9.mgr.78.gr.h  tilaWtryggjaaW_viWbragWstlun_ԀtilaWbregWastviW_lausafjrvanda_ԀgetikomiWtil_tafar  lausra_ԀframkvmdaYegarYaWhefurYUWingufyrir_lausafjrhttu_ԀgjaldeyriYess `  _aWildarrkis_ԀYarsem_tibiW_Ԁer.A0Jܑ݌S+!   Ќ   y _FjrmlaeftirlitiW_Ԁskalkomaf;togstUra_samstarfsh;pi_ԀmeW_lgbrum_Ԁyfirvldumsem " hafaeftirlitmeWmikilvgumtibumslensks_fjrmlafyrirtkis_ԀWrum_aWildarrkjum_Ԁtil # YessaWgreiWafyrirsamstarfiskv.2.mgr.og109.gr.v,endaeigi109.gr.jekkiviW._Fjr  $ mlaeftirlitiW_ԀskalsamrWiviWnnur_lgbr_Ԁyfirvld_starfsh;pnum_ԀsetjaskriflegviWmiW !W% _umvinnutilhgunhans.FjrmlaeftirlitiWstUrirfundumsamstarfsh;psogboWartilhansYau J""& yfirvldsemhannvarWar.XaWskaltilkynnallummeWlimumsamstarfsh;psfyrirframum #' fundimeWdagskr.FjrmlaeftirlitiWskalsvoflj;ttsemauWiWerupplUsameWlimisamstarfs #( h;psumkvarWanirsemteknarerufundumogtilhvaWaaWgerWaergripiW. $ ) K|    K|  48.gr.K|8݌ A&"+ Ќ    y EftirfarandibreytingarverWa37.gr.laganna:  '",  ! ! *(g004ABCD"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?fjrmlafyrirtki tvvegis1.mgr.kemur:lnastofnun.A0JЛ݌'#-   Ќ  "A0J"  A0Jל y2g  b  .3  Ԉ0    0staWorWan&   na?eftirlitsaWila og?fjrmlafyrirtkisins 2.mgr.kemur:yfirvalda;og: ( lnastofnun'(arinnar.A0Jל݌   Ќ  "A0J"  A0Jx y2g  c  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkis 1.mlsl.3.mgr.kemur:lnastofnunar.A0Jx݌   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkiW 2.mlsl.4.mgr.kemur:lnastofnunin.A0Jޟ݌a   Ќ  K|    K|  49.gr.K|݌  Ќ    y eftir37.gr.lagannakemurnUgrein,37.gr.a,semorWastsvo,samtfyrirsgn:  J    J  TilkynningumstofnuntibseWaYj;nustufjrmlastofnunarnstofnunartibs.J'݌   Ќ    y Innlendfjrmlastofnunsemerd;tturflaglnastofnunareWasameiginlegtd;tturflag  X tveggjaeWafleirilnastofnanasemhyggststarfrkjatibeWaveitaYj;nustunstofnunar K #  tibssamkvmtlgumYessumWrurkiEvr;pskaefnahagssvWinu,aWildarrkiFr    verslunarsamtakaEvr;pueWaFreyjumskaltilkynnaYaWFjrmlaeftirlitinufyrirfram.    Samagildirumd;tturflagslkrarfjrmlastofnunar.    y Tilkynninguskv.1.mgr.skulufylgjaupplUsingarskv.2.mgr.36.gr.eftilstenduraW wO  starfrkjatibenupplUsingarskv.2.mlsl.1.mgr.37.gr.eftilstenduraWveitaYj;nustu B  nstofnunartibs.     y FjrmlaeftirlitiWskalsannreynahvortYeimskilyrWumsemumgetur1.mgr.32.gr.a   sfullngtogltafjrmlastofnuninnieWad;tturflaginutstaWfestinguYaraWltandi.Ef {  skilyrWunumerfullngtskalFjrmlaeftirlitiWjafnframttilkynnalgbrumyfirvldumhlut nF aWeigandirkisumfjrhWogsamsetningueiginfjrgrunnsfjrmlastofnunarinnarogfjr 9 hWhttugrunnslnastofnunarsemerm;Wurflagfjrmlastofnunarinnar,einsoghttu  grunnurinnerreiknaWurskv.3.og4.mgr.92.gr.reglugerWar(ESB)nr.575/2013.   y FjrmlaeftirlitiWgeturbannaWstarfsemiskv.1.mgr.efYaWhefurrttmtastWutilaW r tlaaWstj;rnuneWafjrhagsstaWahlutaWeigandifjrmlastofnunareWad;tturflagshennar e= sekkingilegatraust.FyrirtkinuskaltilkynntafstaWaFjrmlaeftirlitsinssvoflj;ttsem 0 auWiWer.   y BreytingarWurtilkynntumatriWumsamkvmtYessarigreinskulutilkynntarFjrmla  eftirlitinueigisWareneinummnuWiWurenYrkomatilframkvmda.FjrmlaeftirlitiW i skaltilkynnalgbrumyfirvldumYessrkisYarsemfjrmlastofnunineWad;tturflag \4 hennarveitirYj;nustuumbreytingarWurveittumupplUsingum. ' K|    K|  50.gr.K|̬݌  Ќ    y 0staWorWanna?fjrmlafyrirtki og?fjrmlafyrirtkis 38.gr.lagannakemur:lna `  stofnun;og:lnastofnunar. S+! 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K|    K|I  53.gr.K|Ip݌ a Ќ    y 40.gr.lagannaorWastsvo,samtfyrirsgn: T, J    J+  TilkynningtilFjrmlaeftirlitsins.J+U݌  Ќ    y AWilisemhyggsteignast,einnsreWasamstarfiviWaWra,virkaneignarhlutlnastofnun  skaltilkynnaFjrmlaeftirlitinufyrirframumformsn.HiWsamaviWhyggistaWili,einn   sreWasamstarfiviWaWra,aukasvoviWvirkaneignarhlutsinnaWhlutaf,stofnfeWaat  X kvWisrtturhansnieWafariyfir20%,30%eWa50%eWanemisvost;rumhlutaaWlna K #  stofnunverWitalind;tturflaghans.     y MeWvirkumeignarhluterttviWbeinaeWa;beinahlutdeildlnastofnunsemnemur10%    eWameiraafhlutaf,stofnfeWaatkvWisrtti,eWaaWrahlutdeildsemgerirkleiftaWhafa   veruleghrifstj;rnunviWkomandilnastofnunar.ViWmatYvhvorthlutdeildlna wO  stofnunfelisrvirkaneignarhlutskalatkvWisrtturkvarWaWurtilsamrmisviWIII.kafla B  lagaumupplUsingaskyldutgefendaverWbrfaogflggunarskyldu,nr.20/2021,eftirYvsem    viWgeturtt.EkkiskalteljameWhlutaf,stofnfeWaatkvWisrttsemfjrmlafyrirtki   vegnaslutryggingartengslumviWtgfufjrmlagerningaog/eWatboWfjrmlagerninga {  skv.fliW16.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga,nr.115/2021,enda nF suYessirttindiekkinUtteWanotuWannanhtttilaWhlutasttilumstj;rnuntgefandans 9 ogrWstafaWinnanrsfrflun.   y SamstarfskalverataliWmilliaWilaefYeirhafagertmeWsrsamkomulagumaWeinneWa  fleirisamannivirkumeignarhlutlnastofnun,hvortsemsamkomulagiWerformlegteWa r ;formlegt,skriflegt,munnlegteWameWWrumhtti.SamstarfskalalltaftaliWverafyrirhendi e= YegarumeftirfaranditengsleraWrWa,nemasUntsframhiWgagnstWa: 0  4ABCD(%00*"A0J"  A0JF y2%  1  .3  Ԉ0    Hj;n,aWilarskrWrisambWogbrnhj;naeWaaWilaskrWrisambW.Foreldrarog  brnteljastennfremuraWilarsamstarfi.A0JFs݌   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    TengslmilliaWilasemfelasrbeineWa;beinyfirrWannarsaWilansyfirhinumeWaef i tveWafleiriflgerubeinteWa;beintundiryfirrWumsamaaWila.Takaskaltillittil \4 tengslaaWilaskv.1.,3.og4.tlul.A0J݌'   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    FlgsemaWilimeWbeinumeWa;beinumhttiveruleganeignarhlut,Y.e.aWilimeW  beinumeWa;beinumhttia.m.k.20%hlutaatkvWisrttarviWkomandiflagi.Flag,  & a m;WurflagYess,d;tturflgogsysturflgteljastsamstarfi.Takaskaltillittiltengsla `  aWilaskv.1.,2.og4.tlul.A0J݌S+!   Ќ  "A0J"  A0JV y2%  4  .3  Ԉ0    Tengsl'ahԀmilliflagsogstj;rnarmannaYessogflagsogframkvmdastj;raYess.A0JV݌"   Ќ  K|    K|  54.gr.K|݌  $ Ќ    y EftirfarandibreytingarverWa41.gr.laganna: !W% ! ! *(g004ABCD"A0J"  A0J* y2g  a  .3  Ԉ0    InngangsmlsliWur1.mgr.orWastsvo:TilkynningtilFjrmlaeftirlitsinsskv.40.gr.skal J""& veraskriflegoghenniskulufylgjaupplUsingarumeftirfarandi.A0J*W݌#'   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?Yessfjrmlafyrirtkis 2.tlul.1.mgr.kemur:Yeirrarlnastofnunar.A0J݌#(   Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkis 4.tlul.1.mgr.kemur:lnastofnunar.A0J 8݌$ )   Ќ  "A0J"  A0JD y2g  d  .3  Ԉ0    0staWorWsins?fjrmlafyrirtki 7.tlul.1.mgr.kemur:lnastofnun.A0JDq݌v%N!*   Ќ  "A0J"  A0Jz y2g  e  .3  Ԉ0    12.tlul.1.mgr.orWastsvo:AnnaWsemFjrmlaeftirlitiWtelurnauWsynlegtogskal A&"+ fylgjatilkynningusamkvmttilmlumsemYaWhefurbirtopinberlega.A0Jz݌ '",     "A0J"  A0J! y2g  f  .3  Ԉ0    3.mlsl.2.mgr.fellurbrott.A0J!N݌'#-   Ќ  _"A0J"  A0J- y2g  g  .3  Ԉ0    ViWbtis& a  tnUmlsgrein,svohlj;Wandi:A0J-Z݌(   Ќ  "B;"  B;R0 y 2g3  0y y    e   _FjrmlaeftirlitiW_ԀgeturkrafistYessaWupplUsingarsamkvmtYessarigreinsu  _studdar_Ԁg'a(gnum.B;R݌   Ќ  K|    K|  55.gr.K|-݌ T, Ќ    y 42.gr.lagannaorWastsvo,samtfyrirsgn:  J    J  _Matstmabil_.J݌  Ќ    y EigisWarentveimurvirkumdgumeftirm;ttkutilkynningarskv.40.gr.,sbr.41.gr.,   skal_FjrmlaeftirlitiW_ԀstaWfestaskriflegam;ttkuhennar.HiWsamaviWumm;ttku_viW  X b;tarupplUsinga_Ԁskv.2.mgr.0staWfestinguskalkomaframfyrirhvaWadagmegivntaniWur K #  stWu_Fjrmlaeftirlitsins_.     y Telji_FjrmlaeftirlitiW_ԀaWaflaYurfitarlegriupplUsingaenYeirrasemupperutaldar1.    mgr.41.gr.frYeimsemhyggsteignasteWaaukaviWvirkaneignarhlutgeturYaWskriflega   krafiWviWkomandiumYr.SlkkrafaskalsettframeigisWarenfimmtuvirkumdgumeftir wO  staWfestingum;ttkutilkynningar. B   y _FjrmlaeftirlitiW_ԀhefursextuvirkadagafrstaWfestingum;ttkutilkynningarmeWupp    lUsingumskv.41.gr.tilYessaWmetahvortYaWtelurYannsemhyggsteignasteWaaukaviW   virkaneignarhluthfantilaWfarameW_eignarhlutinn_.S;skaWeftirviWb;tarupplUsingum {  frviWkomandi,sbr.2.mgr.,btistbiWeftirupplUsingumviWdagafjldaskv.1._mlsl_.,Y; nF ekkiumframtuttuguvirkadaga,eWaYrjtuvirkadagaefssemhyggsteignasteWaaukaviW 9 virkaneignarhluterstaWsetturrkiutanEvr;pska_efnahagssvWisins_ԀeWalUturekkiopinberu  _fjrmlaeftirliti_ԀinnanEvr;pska_efnahagssvWisins_._Fjrmlaeftirlitinu_ԀerheimiltaW;ska  aftureftirfrekariupplUsingum.SlkbeiWnilengirekkiframangreinda_tmafresti_. r  y LigginiWurstaWa_Fjrmlaeftirlitsins_Ԁekkifyririnnan_matstmabils_Ԁskv.3.mgr.skallitiW e= svoaW_FjrmlaeftirlitiW_ԀgeriekkiathugasemdirviWfyrirtlanirYesssemhyggsteignast 0 eWaaukaviWvirkaneignarhluthlutaWeigandilnastofnun.  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X K|    K|f   61.gr.K|f  ݌    Ќ    y EftirfarandibreytingarverWa47.gr.laganna:    ! !"A0J"  A0Jm  y2g  a  .3  Ԉ0    eftirorWinu?Fjrmlaeftirlitinu 1.mlsl.kemur:skriflega.A0Jm  ݌    Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    eftirorWinu?eignarhlutur 1.mlsl.kemur:eWaatkvWisrttur.A0J  ݌wO    Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    eftirorWinu?eignarhluturinn 2.mlsl.kemur:eWaatkvWisrtturinn.A0J݌B    Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    0staWhlutfallsins?33% 2.mlsl.kemur:30%.A0J1݌     Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    0staWorWsins?fjrmlafyrirtkiW 2.mlsl.kemur:lnastofnun.A0JK݌    Ќ  K|    K|O  62.gr.K|Ov݌ nF Ќ    y EftirfarandibreytingarverWa48.gr.laganna: 9 / /"A0J"  A0Jd y2g  a  .3  Ԉ0    eftirorWinu?stofnfjreign 1.mgr.kemur:eWaatkvWisrttur.A0Jd݌   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWanna?fjrmlafyrirtki og?Yess 1.mgr.kemur:lnastofnun;og:hennar.A0J݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    0staWorWanna?fjrmlafyrirtki og?Yv 1.mlsl.2.mgr.kemur:lnastofnunsem r tekinhefurveriWtilviWskiptaskipulegummarkaWi;og:henni.A0J݌e=   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:TilkynninglnastofnunarumaWilaskipti.A0J݌0   Ќ  K|    K|  63.gr.K|݌  Ќ    y EftirfarandibreytingarverWa49.gr.laganna: i / /"A0J"  A0J y2g  a  .3  Ԉ0    0staWorWsins?fjrmlafyrirtki 1.mlsl.1.mgr.kemur:lnastofnun.A0J݌\4   Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    2.mgr.orWastsvo:A0J 7݌'   Ќ  "B;"  B;0 y 2g3  0y y    e   TeljisteinstaklingureWalgaWiliekkilengurhfurtilYessaWfarameWvirkaneignar  hluteWaferYannigmeWhlutsinnaWYaWslklegttilaWskaWaheilbrigWanogtraustan  reksturlnastofnunarerheimiltaWveitahfileganfresttilrb;tasYaWunntaWmati `  Fjrmlaeftirlitsins.VerWirb;tumekkiviWkomiWeWalWifrestursemFjrmlaeftirlitiW S+! hefurveittskv.1.mlsl.tilkynnirFjrmlaeftirlitiWaWilanumogviWkomandilnastofn " unumbrottfallatkvWisrttaraWilansumframlgmarkYesssemtelstvirkureignar # hlutur.HonumerYjafnframtskyltaWseljaYannhlutaeignarhlutarinssemerumfram  $ Yaumrk.FjrmlaeftirlitiWseturtmamrkYvskyniogskalfresturinnekkivera !W% skemmrientveirmnuWir.B;*݌J""&   Ќ  K|    K|   64.gr.K|  ݌ #( Ќ    y 0staW49.gr.blagannakemurnUrhlutiVI.kafla,erverWurBhluti,meWfyrirsgninni $ ) SamYykkieignarhaldsflaga,meWsexnUjumgreinum,49.gr.b!49.gr.g,semorWastsvo, v%N!* samtfyrirsgnum: A&"+    '",  y a.(49& ,  .gr.b.) ( J    J"  SkyldatilaWskjaumsamYykki.J"#݌  Ќ    y M;WureignarhaldsflgfjrmlasviWiaWildarrki,blnduWm;Wureignarhaldsflg  fjrmla',("starfsemiaWildarrki,m;WureignarhaldsflgfjrmlasviWiEvr;pskaefnahags a svWinuogblnduWm;WureignarhaldsflgfjrmlastarfsemiEvr;pskaefnahagssvWinu T, skuluskjaumsamYykkisamkvmtYessumhlutaVI.kafla.nnureignarhaldsflgfjr  mlasviWiogblnduWeignarhaldsflgfjrmlastarfsemiskuluskjaumsamYykkiefYess  erkrafistaWYaufariaWlgumYessumundirsamstWugrunni.    y EignarhaldsflagfjrmlasviWieWablandaWeignarhaldsflagfjrmlastarfsemiYarfY;  X ekkisamYykkief: K #  ! ! 4ABCD(%00*"A0J"  A0J' y2%  1  .3  Ԉ0    MeginstarfsemiYess,eWameginstarfsemiYessaWYvervarWarfjrmlafyrirtkieWa    fjrmlastofnanirefumeraWrWablandaWeignarhaldsflagfjrmlastarfsemi,felst    YvaWaflaeignarhlutad;tturflgum.A0J'(݌    Ќ  "A0J"  A0J) y2%  2  .3  Ԉ0    XaWhefurekkiveriWtilgreintsemskilaeiningneinnisamstWuinnanskilameWferWar wO  samstWusamrmiviWskilastefnunasemskilavaldiWhefurkvarWaWsamkvmtlgum B  umskilameWferWlnastofnanaogverWbrfafyrirtkja.A0J)*݌     Ќ  "A0J"  A0J+ y2%  3  .3  Ԉ0    Lnastofnunsemerd;tturflagYessertilnefndsembyrgfyrirYvaWtryggjaaWsam   stWanfariaWvarfrniskrfumsamstWugrunniogfrllnauWsynlegrrWiog {  heimildiraWlgumtilaWgegnaYessumskyldummeWskilvirkumhtti.A0J+%,݌nF   Ќ  "A0J"  A0J. y2%  4  .3  Ԉ0    XaWtekurekkiYttkvrWunumumstj;rnun,rekstureWafjrmlsemhafahrifsam 9 stWunaeWad;tturflghennarsemerufjrmlafyrirtkieWafjrmlastofnanir.A0J.?.݌   Ќ  "A0J"  A0J/ y2%  5  .3  Ԉ0    EngarhindranireruskilvirkueftirlitimeWsamstWunnisamstWugrunni.A0J//݌   Ќ   y b.(49.gr.c.) e= J    J*1  Ums;kn.J*1T1݌ 0 Ќ    y Ums;knumsamYykkiskalbeinttilFjrmlaeftirlitsinsefYaWereftirlitsaWilisamstWu  grunnieWaefumskjandiermeWstaWfestu0slandi.Ums;knskaljafnframtbeinttileftirlits  aWilasamstWugrunnieWalgbrsyfirvaldsYvaWildarrkiYarsemumskjandiermeW i staWfestu,efYaWerannaWstj;rnvaldenFjrmlaeftirlitiW. \4  y Ums;knskulufylgjaupplUsingarum: ' / /"A0J"  A0J74 y2%  1  .3  Ԉ0    SkipulagsamstWunnarsemeignarhaldsflagiWfjrmlasviWieWablandaWaeignar  haldsflagiWfjrmlastarfsemierhlutiaf,d;tturflghennarog,eftiratvikum,m;Wur  flgog&  staWsetninguogtegundstarfsemisemhverogeineininginnansamstWunnar `  stundar.'5A0J74d4݌S+!   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A&"+ J    J<  SkilyrWifyrirsamYykki.J< =݌  '", Ќ    y EingngumveitaeignarhaldsflagifjrmlasviWieWablnduWueignarhaldsflagifjr '#- mlastarfsemisamYykkieflleftirfarandiskilyrWieruuppfyllt: (z$. / /"A0J"  A0J> y2%  1  .3  Ԉ0    InnrafyrirkomulagogverkaskiptinginnansamstWunnarerfullngjanditilaWuppfylla ( krfurlagaYessarasamstWueWaundirsamstWugrunniogstuWlareinkumaWYvaW:A0J>>݌   Ќ  "C"  CY@0 y 0y y e2%  a  .3  Ԉ0    samrmastarfsemiallrad;tturflagaeignarhaldsflagsinsfjrmlasviWieWabland  aWaeignarhaldsflagsinsfjrmlastarfsemi,Y.m.t.,efnauWsynkrefur,meWfullngj a andiverkaskiptingumeWald;tturflagasemerufjrmlafyrirtki,CY@@݌T,   Ќ  "C"  CB0 y 0y y e2%  b  .3  Ԉ0    komavegfyrireWastUrarekstruminnansamstWunnar,CBB݌   Ќ  "C"  CC0 y 0y y e2%  c  .3  Ԉ0    framfylgjaumallasamstWunastefnufyrirsamstWunasemm;Wureignarhaldsflag  fjrmlasviWieWablandaWm;Wureignarhaldsflagfjrmlastarfsemihefursam   Yykkt.CCD݌ X   Ќ  "A0J"  A0JE y2%  2  .3  Ԉ0    SkipulagsamstWunnarsemeignarhaldsflagiWfjrmlasviWieWablandaWaeignar K #  haldsflagiWfjrmlastarfsemierhlutiafhindrarekkiskilvirkteftirlitmeWfjrmla    fyrirtkjumsemerud;ttureWam;WurflgaWYvervarWarskuldbindingarYeirraein    inga,samstWuog,YegarviW,undirsamstWugrunni.ViWmatYvskaleinkumtaka   tillittil:A0JEE݌wO    Ќ  "C"  CH0 y 0y y e2%  a  .3  Ԉ0    stWueignarhaldsflagsinsfjrmlasviWieWablandaWaeignarhaldsflagsinsfjr B  mlastarfsemimarglagasamstWu,CHH݌     Ќ  "C"  C>J0 y 0y y e2%  b  .3  Ԉ0    uppbyggingareignarhalds,C>JkJ݌    Ќ  "C"  C\K0 y 0y y e2%  c  .3  Ԉ0    hlutverkseignarhaldsflagsinsfjrmlasviWieWablandaWaeignarhaldsflagsins {  fjrmlastarfsemiinnansamstWunnar.C\KK݌nF   Ќ  "A0J"  A0JL y2%  3  .3  Ԉ0    FariWsaWkrfumumhfieigendavirkraeignarhlutaoghfistj;rnarmannaogfram 9 kvmdastj;ra.A0JL'M݌   Ќ   y d.(49.gr.e.) r J    JN  SamrWeftirlitsaWila.JNN݌ e= Ќ    y FjrmlaeftirlitiWskalhafaniWsamrWviWeftirlitsaWilasamstWugrunnieWalgbrt 0 yfirvaldYvaWildarrkiYarsemeignarhaldsflagfjrmlasviWieWablandaWeignarhalds  flagfjrmlastarfsemihefurstaWfestuviWmatYvhvortflaginuberiaWskjaumsam  YykkioghvortskilyrWifyrirsamYykkisuuppfylltogtilhvaWarrWaeigiaWgrpaefsvo i erekki.EftirlitsaWilinnsamstWugrunniskalsendalgbrayfirvaldinumatsittogstj;rn \4 vldinskulugeraalltsemYeirravaldistendurtilaWkomastaWsameiginlegriniWurstWu ' innantveggjamnaWafrviWtkuYess.EfumeraWrWablandaWeignarhaldsflagfjrmla  starfsemiskalkvrWuninjafnframttekinmeWeftirlitsstj;rnvaldifjrmlasamsteypunnar,sbr.  25.gr.lagaumviWb;tareftirlitmeWfjrmlasamsteypum,nr.61/2017. `   y EfekkinstsameiginlegniWurstaWaskalFjrmlaeftirlitiWbWameWaWtakakvrWunog S+! vsamlinutilEvr;pskubankaeftirlitsstofnunarinnar,Evr;pskuvtryggingaoglfeyris " sj;WaeftirlitsstofnunarinnareWaEftirlitsstofnunarEFTA,eftirYvsemviW,samrmiviW # 19.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr;pskteftirlitskerfifjrmlamark  $ aWi.FjrmlaeftirlitiWskaltakasameiginlegakvrWunmeWhinustj;rnvaldinusamrmiviW !W% kvrWunEftirlitsstofnunarEFTA.FjrmlaeftirlitiWskalekkivsamlinutilEvr;psku J""& bankaeftirlitsstofnunarinnar,Evr;pskuvtryggingaoglfeyrissj;Waeftirlitsstofnunarinnar #' eWaEftirlitsstofnunarEFTAeftirloktveggjamnaWatmabilsinseWaeftiraWnWsthefursam #( eiginlegkvrWun. $ )  y e.(49.gr.f.) 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T,  y Skyldaskv.1.mgr.gildirekkiefheildarvirWieignaYriWjarkissamstWunnarEvr;pska  efnahagssvWinuerminnaenjafnvirWi40milljarWaevra.HeildarvirWiWskalreiknaWsem  samtala:   / /"A0J"  A0Js y2%  1  .3  Ԉ0    HeildarvirWiseignahversfjrmlafyrirtkisinnanYriWjarkissamstWunnarEvr;pska  X efnahagssvWinusamkvmtsamstWuefnahagsreikningi,eWaefnahagsreikningihvers K #  fyrirtkisefsamstWuefnahagsreikningierekkifyriraWfara.A0Jss݌     Ќ  "A0J"  A0Ju y2%  2  .3  Ԉ0    HeildarvirWiseignahverstibsYriWjarkissamstWunnarmeWleyfitilaWstarfaEvr    ;pskaefnahagssvWinugrundvellitilskipunarEvr;puYingsinsogrWsins2013/36/ESB   eWa2014/65/ESBeWareglugerWar(ESB)nr.600/2014.A0Juu݌wO    Ќ   y b.(49.gr.i.)    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B  J    J!8  _Starfskjaranefnd_.J!8K8݌    Ќ    y Kerfislegamikilvgtfjrmlafyrirtkiskalstarfrkja_starfskjaranefnd_.    y _Starfskjaranefnd_ԀskalskipuWYannigaWhngetilagtfaglegtogsjlfstttmat_starfskjara {  stefnu_ԀogframkvmdhennaroghvatatilaWstUrahttuogeiginog_lausafjrstWu_.A.m.k. nF Yrrstj;rnarmennskulusitjanefndinniogskaleinnYeirragegnaformennsku. 9  y _Starfskjaranefnd_ԀberbyrgW:  / /"A0J"  A0J; y2%  1  .3  Ԉ0    UndirbningikvarWanaumstarfskjr,Y.m.t.YeirrakvarWanasemhafahrifhttu  og_httustUringu_ԀfyrirtkisinsogYeirrakvarWanasemstj;rneWaframkvmdastj;ri r tekur,meWhttisemtekurtillittil_langtmahagsmuna_Ԁhluthafa,fjrfestaogannarra e= _hagsmunaaWila_Ԁfyrirtkisinsog_almannahagsmuna_.A0J;;݌0   Ќ  "A0J"  A0J> y2%  2  .3  Ԉ0    Umsj;nmeWstarfskjrumyfirmanna_httustUringar_Ԁog_regluvrslu_.A0J>>݌   Ќ   y Starfrkifjrmlafyrirtkiekki_starfskjaranefnd_Ԁberstj;rnbyrgWumsj;nmeWstarfs  kjrumyfirmanna_httustUringar_Ԁog_regluvrslu_,sbr.2.tlul.3.mgr. i  y b.(57.gr.f.) ' J    JA  UpplUsingarumstarfskjr.JAA݌  Ќ    y _FjrmlaeftirlitiW_ԀskalsafnaupplUsingum:  / /"A0J"  A0JB y2%  1  .3  Ԉ0    SembirtarerusamrmiviWg!iogkliW1.mgr.450.gr.reglugerWar(ESB)nr.575/ `  2013ogupplUsingumsemfjrmlafyrirtkiveitaummunlaunumkynjannaognUta S+! YrupplUsingartilviWmiWunarum_starfskjaraYr;un_Ԁogframkvmd.A0JBC݌"   Ќ  "A0J"  A0JE y2%  2  .3  Ԉ0    UmfjldaeinstaklingahverjufjrmlafyrirtkisemfjafnvirWi1_millj_._evra_ԀeWameira # launhverju_reikningsri_ԀogumstarfsskyldurYeirra,Yau_rekstrarsviW_ԀsemYeirstarfa  $ viWoghelstuYttistarfskjaraYeirra,YarmeWalfststarfskjr,_kaupauka_Ԁog_lfeyris !W% framlg_.A0JEBE݌J""&   Ќ   y _FjrmlaeftirlitiW_ԀskalsendaEvr;psku_bankaeftirlitsstofnuninni_ԀupplUsingarskv.1.mgr. #' K|    K|H  83.gr.K|HI݌ $ ) Ќ    y undan57.gr.alagannakemurfyrirsgnnUjumhluta_VII_.kaflalagannasemorWast v%N!* svo:C.Starfskjr. A&"+ K|    K|NJ  84.gr.K|NJuJ݌ '#- Ќ    y 59.gr.lagannafellurbrott,samtfyrirsgn. (z$. ЇK|    K|0K  85.gr.K|0KWK݌ ( Ќ    y OrWiW?beins 2._mlsl_.3.mgr.60.gr.blagannafellurbrott.  K|    K|QL  86.gr.K|QLxL݌ a Ќ    y undan58.gr.lagannakemurfyrirsgnnUjumhluta_VII_.kaflalagannasemorWast T, svo:D._Xagnarskylda_.  K|    K|M  87.gr.K|MM݌   Ќ    y 2.mgr.61.gr.lagannafellurbrott.  X K|    K|N  88.gr.K|NN݌    Ќ    y undan78.gr.lagannakomatvrnUjargreinar,77.gr.aog77.gr.b,semorWastsvo,    samtfyrirsgnum:    y a.(77.gr.a.) B  J    JP  EftirlitskerfimeWhttu.JPEP݌    Ќ    y FjrmlafyrirtkiskalhverjumtmahafayfiraWrWatryggueftirlitskerfimeWhttu   tengslumviWallastarfsemisna.HjfjrmlafyrirtkiskuluveratilstaWarfullngjandi {  innri_ferlar_ԀtilaWmetanauWsynlegastrW,samsetninguoginnridreifingu_eiginfjrgrunns_ nF meWhliWsj;nafYeirrihttusemstarfseminfelursrhverjusinni,m.a.viW_lagssviWs 9 myndir_,YarmeWalYrsem_lagspr;f_Ԁskv.2.mgr.leiWalj;s.Innri_ferlarnir_Ԁskuluendur  metnirreglulegatilaWtryggjaaWYeirsufullngjandimeWhliWsj;nafeWli,umfangiog  margbreytileikastarfseminnar. r  y FjrmlafyrirtkiberaWframkvmaregluleg_lagspr;f_ԀogskjalfestaforsendurogniWur e= stWurYeirra.NiWurstWur_lagspr;fa_Ԁskuluveradagskrnsta_stj;rnarfundar_ԀeftiraW 0 niWurstaWaYeirraliggurfyrir.   y &  Innri_ferlar_Ԁ_fjrmlafyrirtkis_Ԁskv.1.mgr.skulu,eftirYvsemviW,takatil_httuYtta_  skv.78.gr.a'FVԀ!78.gr.i.Fjrmlafyrirtkiskalhafa_verkferla_Ԁsemtryggja_upplUsingaskipti_ i milli_httustUringar_Ԁogstj;rnarvegnaallrahelstu_httuYtta_Ԁstarfsemiflagsinsog \4 breytingaYeim. '  y EftirlitskerfimeWhttuskaleinnigtakatiloginnihaldainnriferlaumhverskonarviW  skiptiviWblandaW_eignarhaldsflag_Ԁog_d;tturflg_ԀYesssYaWblandaW_eignarhaldsflag_  _m;Wurflags_Ԁ_fjrmlafyrirtkis_. `   y GreinYessigildirum_m;Wurstofnanir_Ԁ_aWildarrkjum_ԀaWYvmarkisemleiWiraf2.og3. S+! Ytti2.kaflaII.blks1.hlutareglugerWar(ESB)nr.575/2013._D;tturflag_Ԁsemerfjrmla " fyrirtkiskalfaraeftirgreinYessari_undirsamstWugrunni_ԀefYaW,eWa_m;Wurflag_ԀYessef # YaWer_eignarhaldsflag_Ԁ_fjrmlasviWi_ԀeWablandaW_eignarhaldsflag_Ԁfjrmlastarfsemi,  $ hefur_d;tturflag_ԀrkiutanEvr;pska_efnahagssvWisins_Ԁsemerfjrmlafyrirtki,_fjrmla !W% stofnun_ԀeWa_rekstrarflag_ԀverWbrfasj;WaeWahlutdeildslkuflagi. J""&  y _FjrmlaeftirlitiW_ԀgeturveittfjrmlafyrirtkiundanYgufrkrfumsamkvmtgrein #' YessariaWuppfylltumskilyrWum10.gr.reglugerWar(ESB)nr.575/2013. #(  y b.(77.gr.b.) v%N!* J    Jc`  _httustUring_.Jc``݌ A&"+ Ќ    y Fjrmlafyrirtkiskalstarfrkja_httustUringu_Ԁeiningusemer;hWWrum_starfseining  '", um_ԀYess,efYaWviW,aWteknutillititilstrWar,eWlisogumfangsrekstrarfyrirtkisins,og '#- YesshversumargYttstarfsemiYesser.FjrmlafyrirtkiskaltryggjaaW_httustUring_Ԁhafi (z$. ngilegtvald,fjrveitingarogheimildir,m.a.tilYessaWaflagagnaogupplUsingasemnauW ( synlegarerustarfsemi_httustUringar_.   y _httustUring_ԀskalsjtilYessaWgreining,mlingog_skUrslugjf_Ԁumhttustarfsemi  _fjrmlafyrirtkis_Ԁfariframogsfullngjandi,Y.m.t.skUrslurtilstj;rnendaog_eftirlitsaWila_. a _httustUring_ԀskaltakavirkanYttm;tun_httustefnu_Ԁ_fjrmlafyrirtkis_ԀoghafaaWkomu T, aWviWameirikvrWunumum_httustUringu_._httustUring_ԀskalhafaheildstWayfirsUnyfir  helstu_httuYtti_Ԁstarfsemi_fjrmlafyrirtkis_.   y Framkvmdastj;rirWuryfirmann_httustUringar_.YfirmaWur_httustUringar_Ԁskalba   viWsjlfstWisemstj;rnandioghafaumsj;nmeWogberabyrgWYeirrieininguYarsem  X _httustUring_Ԁ_fjrmlafyrirtkis_Ԁferfram.TryggtskalaWyfirmaWur_httustUringar_Ԁhafi K #  _milliliWalausan_ԀaWgangaWstj;rn.YfirmaWur_httustUringar_Ԁskalleggjafyrir_httunefnd_    stj;rnar,eWastj;rnfyrirtkisinss_httunefnd_ԀekkitilstaWar,skUrsluumframkvmd    _httustUringar_ԀsvooftsemYurfaYykir,Y;eigisjaldnarenrlega.LtiyfirmaWur_httu   stUringar_ԀafstrfumskalYaWtilkynnt_Fjrmlaeftirlitinu_.Yfirmanni_httustUringar_ԀverWur wO  hvorkisagtuppstrfumnhannfrWurtilstarfinemaaWfengnusamYykkistj;rnar. B   y Efstarfsemi_fjrmlafyrirtkis_ԀrttltirekkisrstaktstWugildiyfirmanns_httustUringar_    getur_FjrmlaeftirlitiW_ԀheimilaWaWannar_httsettur_ԀstarfsmaWurhafiumsj;nmeW_httustUr   ingu_Ԁ_fjrmlafyrirtkisins_,aWYvtilskilduaWengir_hagsmunarekstrar_ԀsutilstaWar.ViWslkt {  matskal_FjrmlaeftirlitiW_ԀhafahliWsj;nafeWliogumfangistarfsemifyrirtkisinsogYv nF hversumargYtthner.SeWlabanka0slandserheimilt,reglumsettumskv.5.mgr.,aW 9 kveWaumhvenrstarfsemi_fjrmlafyrirtkis_ԀrttltiraWekkistilstaWarsrstaktstWu  gildiyfirmanns_httustUringar_.   y SeWlabanki0slandsgetursettreglurumframkvmd_httustUringar_,stWuYeirrasem r framkvma_httustUringu_Ԁskipuriti_fjrmlafyrirtkja_Ԁogumeftirlitskerfivegna_httu e= Ytta_Ԁstarfsemi_fjrmlafyrirtkja_. 0 K|    K|s  89.gr.K|ss݌  Ќ    y EftirfarandibreytingarverWa78.gr.laganna: i ! ! *(g004ABCD"A0J"  A0J(u y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0J(uUu݌\4   Ќ  "B;"  B;v0 y 2g3  0y y    e   Fjrmlafyrirtkiskalstarfrkja_httunefnd_.NefndinskalaWlgmarkiskipuW ' Yremurmnnum.Nefndarmennskuluverastj;rnarmennviWkomandifyrirtkiogba  yfir_ngilegri_ԀYekkinguoghfnitilaWskiljaaWfulluoghafaeftirlitmeW_httustefnu_  og_httuvilja_Ԁflagsins._httunefnd_ԀskalsinnarWgjafarog_eftirlitshlutverki_Ԁfyrir `  stj;rnfyrirtkisins,m.a.vegna_m;tunar_Ԁ_httustefnu_Ԁog_httuvilja_Ԁfyrirtkisins,og S+! aWstoWastj;rninaviWeftirlitmeWframkvmdframkvmdastj;raogstj;rnendasem " svarabeinttilframkvmdastj;ra_httustefnu_Ԁfyrirtkisins.B;vGv݌#   Ќ  "A0J"  A0J){ y2g  b  .3  Ԉ0    ViW2.mgr.btist:oggetaleitaWaWstoWar_httustUringar_ԀviWkomandifyrirtkisogs;tt  $ utanaWkomandi_srfrWirWgjf_.A0J){V{݌!W%   Ќ  "A0J"  A0J| y2g  c  .3  Ԉ0    eftirorWunum?samrmist_httustefnu_Ԁfyrirtkisins 3.mgr.kemur:ogtakiaWWru J""& leytingjanlegttillittilhttu,eiginfjr,_lauss_ԀfjrogYesshversulklegartekjureru #' ogtmasetningarYeirra.A0J|}݌#(   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    4.mgr.orWastsvo:A0JI݌$ )   Ќ  "B;"  B;0 y 2g3  0y y    e   _FjrmlaeftirlitiW_Ԁgetur,meWhliWsj;nafstrW,eWliogumfangirekstrar_fjrmlafyrir v%N!* tkis_,ogYvhversumargYttstarfsemifyrirtkisinser,heimilaWfjrmlafyrirtkiaW A&"+ sameinastrf_httunefndar_Ԁog_endurskoWunarnefndar_Ԁskv._IX_.kaflaAlgumumrs  '", reikninga,nr.3/2006.Nefndarmenn_sameinaWrar_Ԁnefndarskulubayfir_ngilegri_ԀYekk '#- inguoghfnitilaWsinnaverkefnumsemannarshefWuveriWfalinhvorrinefndfyrirsig.B;<݌(z$.   Ќ  K|    K|  90.gr.K|+݌ ( Ќ    y 0staWorWanna?_lntakenda_ 1._mlsl_.og?_eiginfjrYrf_ lokamlsliW2.mgr.78.gr.a  lagannakemur:viWskiptamanna;og:innrirWstfun_eiginfjrgrunns_.  K|    K|   91.gr.K| 2݌ T, Ќ    y OrWiW?_skjalfestri_ 1.mgr.78.gr.b,1._mlsl_.1.mgr.78.gr.cog1._mlsl_.1.mgr.78.  gr.dlagannafellurbrott.  K|    K|  92.gr.K|߇݌  X Ќ    y EftirfarandibreytingarverWa78.gr.elaganna: K #  / /"A0J"  A0Jψ y2g  a  .3  Ԉ0    OrWiW?skjalfesta 1.mgr.fellurbrott.A0Jψ݌     Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    eftir3.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:A0J݌     Ќ  "B;"  B;0 y 2g3  0y y    e   FjrmlafyrirtkisemhefurviWtreikning_eiginfjrkrfum_Ԁvegna_stWuhttu_Ԁskv.   2.kafla_IV_.blki3.hlutareglugerWar(ESB)nr.575/2013jafnaWstWursnarhluta wO  brfumsemmynda_hlutabrfavsitlu_Ԁm;tistWum_framtWarsamningum_ԀeWaWrum B  afurWumsemtengjastvsitlunniskalhafayfiraWrWangueiginftilYessaWmta    httutapivegnaYessaWvirWi_afurWanna_ԀbreytistekkiaWfullutaktviWhlutabrfin   semmyndavsitluna.FjrmlafyrirtkiskaleinnighafayfiraWrWangueiginftil {  YessaWmtahttuvegnagagnstWrastaWna_framtWarsamningum_Ԁsemerutengdir nF smu_hlutabrfavsitlu_ԀeneruekkimeWsama_lftma_ԀeWasamsetningu.B;2݌9   Ќ  "B;"  B;0 y 2g3  0y y    e   FjrmlafyrirtkisemnUtirheimild345.gr.reglugerWar(ESB)nr.575/2013skal  hafayfiraWrWangueiginftilYessaWmtahttutapitmabilinumilli_upphaf  legrar_Ԁskuldbindingarognsta_viWskiptadags_.B;݌r   Ќ  K|    K|  93.gr.K|݌ 0 Ќ    y 0staW1.mgr.78.gr.flagannakomatvrnUjarmlsgreinar,svohlj;Wandi:   y Fjrmlafyrirtkiskal,meWinnriferlumeWa_staWlaWri_ԀaWferWeWaeinfaldaWri_staWlaWri_  aWferWsamrmiviWreglurskv.10.tlul.1.mgr.117.gr.b,greina,meta,stUraogmilda i httuvegnamgulegra_vaxtabreytinga_ԀsemhafahrifbWi_hagrnt_ԀvirWieiginfjrog \4 hreinar_vaxtatekjur_ԀvegnaviWskiptautan_veltub;kar_._FjrmlaeftirlitiW_ԀgeturkrafistYessaW ' fyrirtkiWnotistWluWuaWferWinaefinnri_ferlar_Ԁfyrirtkisinseruekkifullngjandi._Fjr  mlaeftirlitiW_ԀgeturkrafistYessaWltiWogeinfaltfjrmlafyrirtki,sbr.145.tlul.1.mgr.  4.gr.reglugerWar(ESB)nr.575/2013,notistWluWuaWferWinaef_einfaldaWa_ԀstaWlaWaaWferWin `  mtirekkingjanlega_vaxtahttu_ԀvegnaviWskiptafyrirtkisinsutan_veltub;kar_. S+!  y FjrmlafyrirtkiskalhafastefnuogferlatilaWgreinaogvaktahttuvegnamgulegra " breytinga_vaxtalagi_ԀsemhefurhrifbWi_hagrnt_ԀvirWieiginfjroghreinar_vaxtatekjur_ # vegnaviWskiptaYessutan_veltub;kar_.  $ K|    K|   94.gr.K| 0݌ J""& Ќ    y EftirfarandibreytingarverWa1._mlsl_.1.mgr.78.gr.glaganna: #' / /"A0J"  A0JR y2g  a  .3  Ԉ0    OrWiW?skjalfesta fellurbrott.A0JR݌#(   Ќ  "A0J"  A0J[ y2g  b  .3  Ԉ0    0staWorWsins?_httulkana_ kemur:lkana,_tvistunar_.A0J[݌$ )   Ќ  K|    K|  95.gr.K|݌ A&"+ Ќ    y EftirfarandibreytingarverWa78.gr.hlaganna:  '", / /"A0J"  A0Jן y2g  a  .3  Ԉ0    OrWiW?skjalfesta 1._mlsl_.1.mgr.fellurbrott.A0Jן݌'#-   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    0staWorWsins?lgaWila 5.mgr.kemur:aWila.A0JA݌(z$.   Ќ  "A0J"  A0J7 y2g  c  .3  Ԉ0    0staW1.og2._mlsl_.6.mgr.kemurnUr_mlsliWur_,svohlj;Wandi:Fjrmlafyrirtkiskal ( kappkostaaWnotafleirieneinaaWferWtilaWmildahttuviW_lausafjrstUringu_,Yar  meWalUmismrkog_lausafjrforWa_ԀsvoaWfyrirtkiWgetistaWiWafsrmargvslega  _lagsatburWi_.A0J7d݌a   Ќ  "A0J"  A0JC y2g  d  .3  Ԉ0    2._mlsl_.7.mgr.orWastsvo:0Yvskyniskulu_sviWsmyndirnar_ԀeinkumtakatillittilliWa T, utan_efnahagsreiknings_Ԁogannarra_;vissra_Ԁskuldbindinga,Y.m.t.einingaum_srverkefni_  sviWi_verWbrfunar_ԀeWaannarraeiningaum_srverkefni_ԀsamkvmtreglugerW(ESB)nr.  575/2013sem_fjrmlafyrirtkiW_ԀkemuraWsem_umsUsluaWili_ԀeWaveitirverulegan_lausa   fjrstuWning_.A0JCp݌ X   Ќ  K|    K|N  96.gr.K|Nu݌    Ќ    y OrWin?skjalfesta 1._mlsl_.1.mgr.78.gr.iog?_skjalfestum_ 1.mgr.79.gr.laganna    fallabrott.   K|    K|ͪ  97.gr.K|ͪ݌ B  Ќ    y EftirfarandibreytingarverWa80.gr.laganna:    / /"A0J"  A0J y2g  a  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?17.gr. 2._mlsl_.2.mgr.kemur:77.gr.a.A0J݌    Ќ  "A0J"  A0JR y2g  b  .3  Ԉ0    BliWur3.mgr.fellurbrott.A0JR݌{    Ќ  "A0J"  A0JO y2g  c  .3  Ԉ0    0staWorWanna?framkvmd_lausafjrstUringar_ 4.mgr.kemur:lausafjrstaWa.A0JO|݌nF   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    eftir5.mgr.kemurnUmlsgrein,svohlj;Wandi:A0Jܯ݌9   Ќ  "B;"  B;ɰ0 y 2g3  0y y    e   _FjrmlaeftirlitiW_ԀgetursniWiWknnunogmataW_fjrmlafyrirtkjum_ԀmeWsvipaW  _httusniW_,Y;YannigaWtekiWstilhlUWilegttillittilYeirrarhttusemhvertfyrirtki  stendurframmifyrir.&  _FjrmlaeftirlitiW_ԀskaltilkynnaEvr;psku_bankaeftirlitsstofnuninni_ r umslktverklag.'ܲB;ɰ݌e=   Ќ  "A0J"  A0J y2g  e  .3  Ԉ0    ViW6.mgr.btistnUr_mlsliWur_,svohlj;Wandi:_Fjrmlaeftirlitinu_ԀerheimiltaWbirta 0 niWurstWur_lagspr;fa_ԀeWasendaYrtilEvr;psku_bankaeftirlitsstofnunarinnar_ԀYeim  tilgangiaWhnbirtiniWurstWurYeirra.A0J݌   Ќ  "A0J"  A0J| y2g  f  .3  Ԉ0    eftir6.mgr.komaYrjrnUjarmlsgreinar,svohlj;Wandi:A0J|݌i   Ќ  "B;"  B;0 y 2g3  0y y    e   _FjrmlaeftirlitiW_ԀskalupplUsaEvr;psku_bankaeftirlitsstofnunina_Ԁumhvernigknn \4 unarog_matsferli_ԀYessgengurfyrirsigoghvernigYaWendurspeglastkvrWunumYess ' sembyggjastferlinu.B;з݌   Ќ  "B;"  B;0 y 2g3  0y y    e   _FjrmlaeftirlitiW_ԀskaltafarlausttilkynnaEvr;psku_bankaeftirlitsstofnuninni_Ԁum  niWurstWurknnunarogmatseWa_lagspr;fs_ԀsemleiWirlj;saWfjrmlafyrirtkigetur `  valdiW_kerfishttu_Ԁskv.23.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr;pskt S+! eftirlitskerfi_fjrmlamarkaWi_.B;݌"   Ќ  "B;"  B;0 y 2g3  0y y    e   _FjrmlaeftirlitiW_ԀskaltafarlaustupplUsaEvr;psku_bankaeftirlitsstofnunina_Ԁefknnun # ogmat,einkumstj;rnarhttum,_viWskiptalkani_Ԁogannarristarfsemifyrirtkisins,gef  $ urtilefnitilaWtlaaW_peningaYvtti_ԀeWafjrmgnunhryWjuverkahafiviWgengist !W% tengslumviWfjrmlafyrirtki,gerWhafiveriWtilrauntilYesseWaaWhttasYvog J""& grpatilviWeigandirWstafana.B;݌#'   Ќ  K|    K|S  98.gr.K|Sz݌ $ ) Ќ    y EftirfarandibreytingarverWa81.gr.laganna: v%N!* / /"A0J"  A0Jh y2g  a  .3  Ԉ0    0staW_skammstfunarinnar_Ԁ?m.a. _inngangsmlsliW_Ԁ1.mgr.kemur:a.m.k.A0Jh݌A&"+   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    AliWur1.mgr.orWastsvo:_lagspr;fa_Ԁskv.177.gr.reglugerWar(ESB)nr.575/2013_fjr  '",  mlafyrirtkja_Ԁsembeita_innramatsaWferW_ԀtilaWmeta_tlnahttu_.A0J ݌'#-   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    BliWur1.mgr.orWastsvo:_samYjppuna&   rhttu_Ԁskv.78.gr.clagaYessaraog4.hluta ( reglugerWar(ESB)nr.575/20'(13.A0J5݌   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    0staWorWanna?_varaforWa_Ԁ_lauss_Ԁfjr 2.tlul.og?_viWlagatlun_ 3.tlul.eliWar1.  mgr.kemur:_lausafjrforWa_;og:_viWbragWstlun_.A0J݌a   Ќ  "A0J"  A0J  y2g  e  .3  Ԉ0    ViWgliW1.mgr.btist:skv.5.kafla_IV_.blki3.hlutareglugerWar(ESB)nr.575/ T, 2013.A0J 8݌   Ќ  "A0J"  A0J y2g  f  .3  Ԉ0    0staWiogjliWar1.mgr.kemureinn_stafliWur_,svohlj;Wandi:_viWskiptalkans_.A0J݌   Ќ  "A0J"  A0J y2g  g  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?86.gr.g 2._mlsl_.3.mgr.kemur:107.gr.a.A0J4݌    Ќ  "A0J"  A0Jy y2g  h  .3  Ԉ0    eftirorWinu?_veltub;k_ 4.mgr.kemur:sbr.105.gr.reglugerWar(ESB)nr.575/2013.A0Jy݌ X   Ќ  "A0J"  A0J y2g  i  .3  Ԉ0    0staWorWsins?_fastvaxtahttu_ 1._mlsl_.5.mgr.kemur:_vaxtahttu_.A0J ݌K #    Ќ  "A0J "  A0Jt y2g  j  .3  Ԉ0    0staW2._mlsl_.5.mgr.komatveirnUir_mlsliWir_,svohlj;Wandi:_FjrmlaeftirlitiW_Ԁskal    beitaheimildumskv.107.gr.aeWakrefjastbreytingaforsendumviWmathrifum    _vaxtabreytinga_Ԁ_hagrnt_ԀvirWieiginfjr_fjrmlafyrirtkis_,einsogYaWerreiknaWskv.   78.gr.f,WrumenYeimforsendumsemgreinirreglumskv.12.tlul.1.mgr.117.gr. wO  b,efskyndilegog;vntbreytingvxtumhefurYauhrifaW_hagrnt_ԀvirWieiginfjr B  fyrirtkisinslkkarummeiraen15%af_eiginfjrYtti_Ԁ1samkvmteinhverriafsex    _fallasviWsmyndum_Ԁ_eftirlitsaWila_ԀeWaaWhreinar_vaxtatekjur_Ԁfyrirtkisinslkkaverulega   samkvmtannarriaftveimur_fallasviWsmyndum_Ԁ_eftirlitsaWila_._Fjrmlaeftirlitinu_ԀerYaW {  Y;ekkiskyltefYaWtelur,grundvelliknnunarinnarogmatsins,aWstUringfyrirtkis nF ins_vaxtahttu_ԀvegnaviWskiptautan_veltub;kar_ԀsfullngjandiogaWhttansekki 9 ;h;fleg.A0Jt݌   Ќ  "A0J "  A0J y2g  k  .3  Ԉ0    &  ViW1._mlsl_.6.mgr.btist:skv.429.gr.reglugerWar(ESB)nr.575/2013.'A0J5݌   Ќ  "A0J "  A0Jv y2g  l  .3  Ԉ0    0staWorWanna?_fjrmlafyrirtkis_,_fyrirtkjamenningu_Ԁoggildi,getuoghfnistj;rnar r manna 1._mlsl_.7.mgr.kemur:menninguoggildi_fjrmlafyrirtkis_Ԁoggetuoghfni e= stj;rnarmannaogframkvmdastj;ra.A0Jv݌0   Ќ  "A0J "  A0J y2g  m  .3  Ԉ0    ViW2._mlsl_.7.mgr.btist:ogframkvmdastj;ra.A0J݌   Ќ  K|    K|  99.gr.K|C݌ i Ќ    y EftirfarandibreytingarverWa82.gr.laganna: \4 / /"A0J"  A0J1 y2g  a  .3  Ԉ0    0staWorWanna?hafiveriW bliW1.mgr.kemur:verWi.A0J1^݌'   Ќ  "A0J"  A0J_ y2g  b  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?6.mgr. aliW2.mgr.kemur:7.mgr.A0J_݌   Ќ  "A0J"  A0J y2g  c  .3  Ԉ0    BliWur2.mgr.fellurbrott.A0J݌   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    4.mgr.orWastsvo:A0J݌`    Ќ  "B;"  B;0 y 2g3  0y y    e   ViWgerW_eftirlitstlunar_Ԁskal_FjrmlaeftirlitiW_ԀtakatillittilupplUsingasem_lgbr_ S+! yfirvld_aWildarrkjum_ԀYarsemslensktfjrmlafyrirtkihefurtibhafaltiWYvt " ogvarWamathttufyrirtkisinseWa_fjrmlastWugleika_ԀviWkomandirki.B;݌#   Ќ  K|    K|i  100.gr.K|i݌ !W% Ќ    y 0staW_tilvsunarinnar_Ԁ?86.gr.h 1.tlul.1.mgr.82.gr.alagannakemur:107.gr.c. J""& K|    K|  101.gr.K|݌ #( Ќ    y EftirfarandibreytingarverWa82.gr.dlaganna: $ ) ! !"A0J"  A0J y2g  a  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?109.gr.a 2._mlsl_.3.mgr.kemur:109.gr.o.A0J݌v%N!*   Ќ  "A0J"  A0J" y2g  b  .3  Ԉ0    0staWorWsins?reglugerWarinnar 1._mlsl_.7.mgr.kemur:reglugerWar(ESB)nr.1093/ A&"+ 2010,sbr.lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_.A0J"O݌ '",      '#- K|    K|#  1& a  02.gr.K|#J݌ ( Ќ    y 0staWX.kaflalagannakemurnUrkafli, _Eiginfjraukar_, meWsjhlutum,A.Sameiginleg  kvWi,meWsexgreinum,83.gr.og83.g'a(jr.a!83.gr.e,B._Verndunarauki_,meWtveimur  greinum,84.gr.og84.gr.a,C._Sveiflujfnunarauki_,meWsjgreinum,85.gr.og85.gr.a! a 85.gr.f,D._Eiginfjrauki_Ԁfyrirkerfislegamikilvgfjrmlafyrirtki_alYj;Wavsu_,meW T, Yremurgreinum,86.gr.,86.gr.aog86.gr.b,E._Eiginfjrauki_Ԁfyrirkerfislegamikilvgfjr  mlafyrirtki_landsvsu_,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:  X  y a.(83.gr.)    J    J  SamanlgWkrafaum_eiginfjrauka_.J/݌    Ќ    y TilviWb;tarviWlgmark_eiginfjrgrunns_Ԁskv.1.mgr.92.gr.reglugerWar(ESB)nr.   575/2013skalfjrmlafyrirtkihafa_eiginfjrauka_ԀsamrmiviWYennankafla.Sfjrmla wO  fyrirtkiskyltaWviWhaldaeinumeWafleiriYeirra_eiginfjrauka_ԀsemkveWiWerumYessum B  kaflamyndarsskyldasamanlagWakrfuum_eiginfjrauka_.FyrstmyndastskyldatilYessaW    viWhaldaeiginftilYessaWuppfylla_eiginfjrkrfu_Ԁvegna_kerfishttuauka_,Y_eiginfjrauka_   fyrirkerfislegamikilvgfjrmlafyrirtki,sWan_sveiflujfnunarauka_ԀogaWlokum_vernd {  unarauka_. nF  y b.(83.gr.a.)  J    J3  Samsetning_eiginfjrauka_.J3]݌  Ќ    y Til_eiginfjrauka_ԀereinungisheimiltaWtelja_eiginfjrliWi_Ԁsemteljasttilalmennseiginfjr r Yttar1skv.2.kaflaI.blks2.hlutareglugerWar(ESB)nr.575/2013. e=  y c.(83.gr.b.)  J    JW  BannviW_tvtalningu_.JW݌  Ќ    y :heimilteraW_tvtelja_Ԁ_eiginfjrliWi_ԀmeWYvaWnUtaeigiWfsemerviWhaldiWtilaW i uppfyllasamanlagWakrfuum_eiginfjrauka_ԀtilaWmta: \4 ! ! 4ABCD(%00*"A0J"  A0J  y2%  1  .3  Ԉ0    Lgmarkskrfuum_eiginfjrgrunn_Ԁskv.1.mgr.92.gr.reglugerWar(ESB)nr.575/2013.A0J 9݌'   Ќ  "A0J"  A0J_ y2%  2  .3  Ԉ0    Krfuumhrri_eiginfjrgrunn_Ԁskv.1.tlul.3.mgr.107.gr.a,semlgWertilaWmta  annarrihttuenhttunniofmikilli_vogun_.A0J_݌   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    Tilkynntu_eiginfjrlagi_Ԁskv.107.gr.b,semertlaWaWmtaannarrihttuenhttunni `  ofmikilli_vogun_.A0JL݌S+!   Ќ   y :heimilteraW_tvtelja_Ԁ_eiginfjrliWi_ԀmeWYvaWnUtaeigiWfsemerviWhaldiWtilaWupp " fyllaeinstakanYtt_samanlagWrar_Ԁkrfuum_eiginfjrauka_ԀtilaWmtaWrumYtti_saman # lagWrar_Ԁkrfuum_eiginfjrauka_.  $  y d.(83.gr.c.) J""& J    J  Samverkan_eiginfjrauka_.J-݌ #' Ќ    y EigibWi_eiginfjrauki_Ԁfyrirkerfislegamikilvgfjrmlafyrirtki_alYj;Wavsu_Ԁog_eigin #( fjrauki_Ԁfyrirkerfislegamikilvgfjrmlafyrirtki_landsvsu_ԀviWskuluYeirekkilagWir $ ) samanheldurskalaWeinsshrrigilda. v%N!*  y Samanlagthlutfall_kerfishttuauka_Ԁog_eiginfjrauka_Ԁfyrirkerfislegamikilvgtfjrmla A&"+ fyrirtkimekkiverahrraen5%afstofniskv.D!FhlutaYessakaflanemameWsamYykki  '", fastanefndar_EFTA_Ԅrkjanna. '#-  (z$.  y e.(83.gr.d.) ( J    JX  _SamstWugrunnur_.JX݌  Ќ    y _Eiginfjrauka_Ԁfyrir_kerfisleg_Ԁmikilvgfjrmlafyrirtki_alYj;Wavsu_ԀskalviWhaldiW  _samstWugrunni_.SeWlabanki0slandsgeturmeWreglumkveWiWumaWWrum_eiginfjraukum_ a skuliviWhaldiWsamstWu,_undirsamstWu_ԄeWa_einingargrunni_,eftirYvsemviW. T,  y f.(83.gr.e.)  J    J   UndanYgafyrirverWbrfafyrirtki.J  ݌   Ќ    y KafliYessigildirekkiumverWbrfafyrirtkisemhafaekkileyfitilviWskiptameWfjr  X mlagerningafyrireiginreikningog_slutryggingar_ԀtengslumviWtgfufjrmlagerninga K #  og/eWatboWfjrmlagerninga,sbr.cogfliW16.tlul.1.mgr.4.gr.lagaummarkaWifyrir    fjrmlagerninga,nr.115/2021.     y VerWbrfafyrirtkierundanskiliWskyldutilYessaWviWhaldaverndunarog_sveiflujfn   unarauka_ԀaWeftirtldumskilyrWumuppfylltum: wO  / /"A0J"  A0J]  y2%  1  .3  Ԉ0    rsverkfyrirtkisinserufrrien250.A0J]  ݌B    Ќ  "A0J"  A0Jd y2%  2  .3  Ԉ0    rsveltafyrirtkisinssamkvmt_rsreikningi_ԀerekkimeirienjafnvirWi50_millj_._evra_    slenskumkr;numeWaeignirsamkvmt_rsreikningi_ԀeruekkimeirienjafnvirWi43   _millj_._evra_Ԁslenskumkr;num.A0Jd݌{    Ќ   y g.(84.gr.) 9 J    J2  SkyldatilaWviWhalda_verndunarauka_.J2\݌  Ќ    y FjrmlafyrirtkiskalviWhalda_eiginfjrauka_Ԁsemnefnist_verndunarauki_.   y h.(84.gr.a.) e= J    J  Hlutfall.J݌ 0 Ќ    y _Verndunarauki_Ԁskalnema2,5%af_httugrunni_Ԁskv.3.mgr.92.gr.reglugerWar(ESB)nr.  575/2013.   y i.(85.gr.) \4 J    J  SkyldatilaWviWhalda_sveiflujfnunarauka_.J݌ ' Ќ    y SeWlabanki0slandsgeturmeWreglumsemhannseturaWundangengnusamYykki_fjrmla  stWugleikanefndar_ԀkveWiWumaWfjrmlafyrirtkiskuliviWhalda_eiginfjrauka_Ԁsemnefnist  _sveiflujfnunarauki_. `   y j.(85.gr.a.) " J    J.  Hlutfall.J.X݌ # Ќ    y _Sveiflujfnunarauki_Ԁskaljafngilda_httugrunni_Ԁ_fjrmlafyrirtkis_Ԁskv.3.mgr.92.gr.  $ reglugerWar(ESB)nr.575/2013_margflduWum_ԀmeW_vegnu_ԀmeWaltalihlutfalls_sveiflujfn !W% unarauka_ԀYeimrkjumYarsem_tlnahttuskuldbindingar_Ԁfyrirtkisinseru.EkkiberY; J""& aWmargfaldameWhrrahlutfallien2,5%vegna_tlnahttuskuldbindinga_ԀWrurkiYar #' semhlutfalliWerhrraen2,5%,sbr.Y;85.gr.b. #(  y Vgihversrkis_vegnu_ԀmeWaltalihlutfalls_sveiflujfnunarauka_Ԁskaljafngildahlutfalli $ ) _eiginfjrkrafna_Ԁtil_fjrmlafyrirtkis_Ԁskv.II.og_IV_.blki3.hlutareglugerWar(ESB)nr. v%N!* 575/2013vegna_tlnahttuskuldbindinga_ԀviWkomandirkiaf_eiginfjrkrfum_Ԁtilfyrirtk A&"+ isinsvegnaallra_tlnahttuskuldbindinga_ԀYess.Til_httuskuldbindinga_ԀsamkvmtYessari  '", greinskalteljaallaflokka_httuskuldbindinga_,aWraenYsemumgetura!fliW112.gr. '#- reglugerWar(ESB)nr.575/2013,semeruhWir: (z$. / /"A0J"  A0J  y2%  1  .3  Ԉ0    _Eiginfjrkrfum_Ԁvegna_tlnahttu_Ԁskv.II.blki3.hlutareglugerWar(ESB)nr.575/ ( 2013.A0J 9݌   Ќ  "A0J"  A0J  y2%  2  .3  Ԉ0    _Eiginfjrkrfum_Ԁvegna_srtkrar_Ԁhttuskv.2.kafla_IV_.blks3.hlutareglugerWar  (ESB)nr.575/2013eWaaukinnarvanskilaog_tilfrsluhttu_Ԁskv.5.kafla_IV_.blks3. a hlutasmureglugerWar,endas_httuskuldbinding_Ԁ_veltub;k_.A0J  ݌T,   Ќ  "A0J"  A0Jw# y2%  3  .3  Ԉ0    _Eiginfjrkrfum_Ԁskv.5.kaflaII.blks3.hlutareglugerWar(ESB)nr.575/2013,endas  _httuskuldbinding_Ԁformi_verWbrfunar_.A0Jw##݌   Ќ   y _Sveiflujfnunarauki_Ԁvegna_httuskuldbindinga_Ԁhrlandiskalalmenntnema0!2,5%   af_httugrunni_Ԁskv.3.mgr.92.gr.reglugerWar(ESB)nr.575/2013enmY;verahrrief  X _httuYttir_Ԁsemliggjatilgrundvallarmatigildi_sveiflujfnunarauka_Ԁgefatilefnitil.Hlut K #  falliWskalveramargfeldiaf0,25pr;sentustigum.     y Hlutfall_sveiflujfnunarauka_ԀskaltakamiWaf_sveiflutengdri_Ԁ_kerfishttu_.ViWmathenni    skallitiWtil_skuldasveiflu_,einkum_frviks_ԀhlutfallsskuldaafvergrilandsframleiWslufr_lang   tmaleitni_,httusemstafaraf_;h;flegum_Ԁvextiskulda0slandiogannarraviWeigandiYtta. wO  TekiWskaltillittilsrkennaslensksefnahags. B   y SeWlabankinnskala.m.k.rsfj;rWungslegaendurskoWahlutfall_sveiflujfnunarauka_.     y &  k.(85.gr.b.) {  J    J'+  ViWurkenning'*Ԁ_sveiflujfnunarauka_ԀWrurkisemerhrrien2,5%.J'+Q+݌ nF Ќ    y 0reglumSeWlabanka0slandsskv.85.gr.mkveWaumaWfjrmlafyrirtkiskuliviWt 9 reikning_sveiflujfnunarauka_ԀmargfaldameWhrrahlutfallien2,5%vegna_tlnahttu  skuldbindinga_ԀrkiYarsemhlutfalliWerhrraen2,5%.   y SeWlabankinnskalbirtavefsnumupplUsingarumviWurkenninguhlutfalliyfir2,5%. r BirtarskuluupplUsingaruma.m.k.hverthlutfalliWsogrkiWYarsemYaWgildir.Ef_viWur e= kenningin_ԀfelursraWhlutfall_sveiflujfnunarauka_Ԁhkkarskalkomaframhvenrhkk 0 unintakigildi.EfhkkunaWtakagildiinnant;lfmnaWaskalgreintfrYeim;venjulegu  aWstWumsemrttltaYaW,sbr.1.mgr.85.gr.d.   y l.(85.gr.c.) \4 J    J0  Hlutfall_sveiflujfnunarauka_ԀvegnarkjautanEvr;pska_efnahagssvWisins_.J00݌ ' Ќ    y 0reglumSeWlabanka0slandsskv.85.gr.mkveWaumhlutfall_sveiflujfnunarauka_  vegna_httuskuldbindinga_Ԁ_fjrmlafyrirtkja_ԀrkjumutanEvr;pska_efnahagssvWisins_.  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T,  y Hkkun_sveiflujfnunarauka_ԀrkiutanEvr;pska_efnahagssvWisins_Ԁtekurgildigagnvart  innlendum_fjrmlafyrirtkjum_Ԁt;lfmnuWumfrbirtinguviWkomandirki.XaWgildirY;tt  hkkunintakigildifyrrviWkomandirki.    y Lkkun_sveiflujfnunarauka_ԀskaltakagildiYegarstaW.  X  y n.(85.gr.e.)    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T,  y 0reglunummtakmarkaskyldutilaWviWhaldakerfishttuaukaviWeinneWafleiriflokka  fjrmlafyrirtkja.   y x.(86.gr.h.)  X J    J΋  Hlutfall.J΋݌ K #  Ќ    y Kerfishttuaukiskalnema0!3%afhttugrunniskv.3.mgr.92.gr.reglugerWar(ESB)    nr.575/2013eWaeinstkumflokkumhttuskuldbindingaskv.86.gr.i.HlutfalliWmY;,    YegarrkarstWurerutil,verahrraen3%meWsamYykkirWherra.XaWmY;ekkivera   hrraen5%nemaeinnigsaflaWsamYykkisfastanefndar&  EFTArkjanna.HlutfalliWskal wO  veramargfeldiaf0,5pr;sentustigum'w$. 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B   y _cc_.(86.gr.m.)   J    J3  Takmarkanirthlutunvegnakrfuum_eiginfjrauka_.J3]݌ {  Ќ    y FjrmlafyrirtkisemuppfyllirsamanlagWakrfuum_eiginfjrauka_Ԁereftirfarandit nF hlutun;heimilefhnhefWiYauhrifaWYaWuppfylltiekkilengurkrfuna: 9 / /"A0J"  A0JR y2%  1  .3  Ԉ0    _ArWgreiWsla_ԀmeWreiWuf.A0JR݌   Ќ  "A0J"  A0Js y2%  2  .3  Ԉ0    Bthlutun_jfnunarhlutabrfum_ԀsemhafaveriWgreiddaWfullueWaaWhlutaeWaWrum  _fjrmagnsgerningum_Ԁskv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0Js݌r   Ќ  "A0J"  A0Jb y2%  3  .3  Ԉ0    _Innlausn_ԀeWakaupeiginhlutaeWa_stofnfjrbrfum_ԀeWaWrum_fjrmagnsgerningum_ e= skv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0Jb݌0   Ќ  "A0J"  A0JQ y2%  4  .3  Ԉ0    _EndurgreiWsla_Ԁvegna_innborgaWs_ԀhlutaeWa_stofnfjr_ԀeWaannarra_fjrmagnsgerninga_Ԁskv.  aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0JQ~݌   Ќ  "A0J"  A0J` y2%  5  .3  Ԉ0    BthlutunliWumskv.b!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0J`݌i   Ќ   y FjrmlafyrirtkisemuppfyllirekkisamanlagWakrfuum_eiginfjrauka_Ԁer;heimiltaW \4 grpatileftirfarandirWstafanaWuren_hmarksthlutunarfjrhW_Ԁskv.86.gr.nhefurveriW ' reiknuWt:  / /"A0J"  A0J( y2%  1  .3  Ԉ0    Bthlutunskv.1.mgr.A0J(U݌   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    StofnatilskuldbindingarumaWgreiWa_kaupauka_ԀeWagreiWa_kaupauka_ԀefstofnaWvartil `  skuldbindingartilgreiWsluYeimtmaYegar_fjrmlafyrirtkiW_Ԁuppfylltiekkisaman S+! lagWakrfuum_eiginfjrauka_.A0JJ݌"   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    GreiWaaf_gerningi_ԀviWb;tareiginfjrYttar1.A0J݌#   Ќ   y FjrmlafyrirtkisemuppfyllirekkisamanlagWakrfuum_eiginfjrauka_Ԁer;heimil  $ thlutunskv.2.mgr.umfram_hmarksthlutunarfjrhW_Ԁskv.86.gr.n. !W%  y TakmarkanirsamkvmtYessarigreingildaaWeinsumthlutanirsemlkkaalmennteigiW J""& fYttar1eWahagnaW_fjrmlafyrirtkis_.Xrgildaekkieffrestunthlutunarflisrvan #' efndeWagtileitttil_;gjaldfrnimeWferWar_Ԁ_fjrmlafyrirtkisins_. #(  y _dd_.(86.gr.n.) v%N!* J    J  _HmarksthlutunarfjrhW_Ԁuppfyllifyrirtkiekkikrfuum_eiginfjrauka_.J݌ A&"+ Ќ    y FjrmlafyrirtkisemuppfyllirekkisamanlagWakrfuum_eiginfjrauka_Ԁskalreiknat  '",  _hmarksthlutunarfjrhW_Ԁogtilkynna_Fjrmlaeftirlitinu_ԀumfjrhWina. 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B  mgr.107.gr.avegnaannarrarhttuenhttunnarofmikillivogunafsamanlagWrikrfu    umeiginfjraukasemhrsegir:   ! ! 4ABCD(%00*"A0J"  A0J y2%  1  .3  Ԉ0    EfhlutfalliWerlgraen25%erstuWullinn0.A0J݌{    Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    EfhlutfalliWera.m.k.25%enlgraen50%erstuWullinn0,2.A0J݌nF   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    EfhlutfalliWera.m.k.50%enlgraen75%erstuWullinn0,4.A0J݌9   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    EfhlutfalliWera.m.k.75%erstuWullinn0,6.A0J0݌   Ќ   y ee.(86.gr.o.) r J    JF  Tilkynningarskyldaoggagnaskiluppfyllifyrirtkiekkikrfuumeiginfjrauka.JFp݌ e= Ќ    y FjrmlafyrirtkisemuppfyllirekkisamanlagWakrfuumeiginfjraukaoghefurhyggju 0 aWgreiWatafhagnaWieWarWstfunskv.2.mgr.86.gr.mskaltilkynnaFjrmlaeftirlitinu  umYaW.   y 0tilkynninguskulukomaframeftirfarandiupplUsingar: i / /"A0J"  A0J y2%  1  .3  Ԉ0    FjrhWeiginfjrgrunnsfjrmlafyrirtkissundurliWuWmeWeftirfarandihtti:A0J݌\4   Ќ  "C"  C 0 y 0y y e2%  a  .3  Ԉ0    almennteigiWfYttar1,C 7݌'   Ќ  "C"  C/0 y 0y y e2%  b  .3  Ԉ0    viWb;tareigiWfYttar1,C/\݌   Ќ  "C"  C[0 y 0y y e2%  c  .3  Ԉ0    eiginfjrYttur2.C[݌   Ќ  "A0J"  A0Ju y2%  2  .3  Ԉ0    HagnaWursamkvmtrshlutaogrsuppgjri.A0Ju݌`    Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    HmarksthlutunarfjrhWskv.86.gr.n.A0J݌S+!   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    FjrhWsemfjrmlafyrirtkihyggstgreiWat,sundurliWuWmeWeftirfarandihtti:A0J݌"   Ќ  "C"  C0 y 0y y e2%  a  .3  Ԉ0    arWgreiWslur,C݌#   Ќ  "C"  C0 y 0y y e2%  b  .3  Ԉ0    kaupeiginbrfum,C ݌ $   Ќ  "C"  C0 y 0y y e2%  c  .3  Ԉ0    greiWslurafgerningumviWb;tareiginfjrYttar1,C%݌!W%   Ќ  "C"  C=0 y 0y y e2%  d  .3  Ԉ0    greiWslurkaupauka,hvortsemergrundvellinUrrarskuldbindingareWaskuldbind J""& ingarsemstofnaWvartilYeimtmaYegarfjrmlafyrirtkiWuppfylltiekkisaman #' lagWakrfuumeiginfjrauka.C=j݌#(   Ќ   y ff.(86.gr.p.) v%N!* J    J{  Takmarkanirthlutunvegnakrfuumvogunarauka.J{݌ A&"+ Ќ    y Fjrmlafyrirtkisemuppfyllirkrfuumvogunaraukaskv.1.mgr.a92.gr.reglugerWar  '", (ESB)nr.575/2013ereftirfarandithlutun;heimilefhnhefWiYauhrifaWYaWuppfyllti '#- ekkilengur_krfuna: (z$. / /"A0J"  A0J y2%  1  .3  Ԉ0    _ArWgreiWsla_ԀmeWreiWuf.A0J݌(   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    Bthlutun_jfnunarhlutabrfum_,semhafaveriWgreiddaWfullueWaaWhluta,eWaWrum  _fjrmagnsgerningum_Ԁskv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0J݌   Ќ  "A0J"  A0J  y2%  3  .3  Ԉ0    _Innlausn_ԀeWakaupeiginhlutaeWa_stofnfjrbrfum_ԀeWaWrum_fjrmagnsgerningum_ a skv.aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0J  ݌T,   Ќ  "A0J"  A0J  y2%  4  .3  Ԉ0    _EndurgreiWsla_Ԁvegna_innborgaWs_ԀhlutaeWa_stofnfjr_ԀeWaannarra_fjrmagnsgerninga_Ԁskv.  aliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0J  ݌   Ќ  "A0J"  A0J  y2%  5  .3  Ԉ0    BthlutunliWumskv.b!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013.A0J  ݌    Ќ   y &  Fjrmlafyrirtkisemuppfyllirekkikrfunaum_vogunarauka_Ԁer;heimiltaWgrpatil  X eftirfarandi' ԀrWstafanaWuren_hmarksthlutunarfjrhW_Ԁvegna_vogunarauka_Ԁskv.86.gr.q K #  hefurveriWreiknuWt:    / /"A0J"  A0J y2%  1  .3  Ԉ0    FramkvmathlutuntengslumviWalmennteigiWfYttar1.A0J݌     Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    StofnatilskuldbindingarumaWgreiWa_kaupauka_ԀeWagreiWa_kaupauka_ԀefstofnaWvartil   skuldbindingartilgreiWsluYeimtmaYegar_fjrmlafyrirtkiW_Ԁuppfylltiekkikrfuum wO  _vogunarauka_.A0J ݌B    Ќ  "A0J"  A0J; y2%  3  .3  Ԉ0    GreiWaaf_gerningi_ԀviWb;tareiginfjrYttar1.A0J;h݌     Ќ   y Fjrmlafyrirtkisemuppfyllirekkikrfunaum_vogunarauka_Ԁer;heimilthlutunskv.   2.mgr.umfram_hmarksthlutunarfjrhW_Ԁvegna_vogunarauka_Ԁskv.86.gr.q. {   y TakmarkanirsamkvmtYessarigreingildaaWeinsumthlutanirsemlkka_eiginfjrYtt_ nF 1eWahagnaW_fjrmlafyrirtkis_.XrgildaekkieffrestunthlutunarflisrvanefndeWa 9 gtileitttil_;gjaldfrnimeWferWar_Ԁ_fjrmlafyrirtkisins_.   y _gg_.(86.gr.q.) r J    J  _HmarksthlutunarfjrhW_Ԁuppfyllifyrirtkiekkikrfuum_vogunarauka_.J݌ e= Ќ    y Fjrmlafyrirtkisemuppfyllirekkikrfuum_vogunarauka_Ԁskv.1.mgr.a92.gr.reglu 0 gerWar(ESB)nr.575/2013skalreiknat_hmarksthlutunarfjrhW_Ԁvegna_vogunarauka_Ԁog  tilkynna_Fjrmlaeftirlitinu_ԀumfjrhWina.   y _HmarksthlutunarfjrhW_ԀskalfundinmeWYvaWmargfalda_samtlu_Ԁskv.3.mgr.meW i stuWliskv.4.mgr.Fr_hmarksthlutunarfjrhW_ԀskaldragafjrhWsemleiWirafrWstfun \4 umskv.2.mgr.86.gr.p. 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" mgr.26.gr.reglugerWar(ESB)nr.575/2013aWfrdregnum_thlutunum_ԀvegnarWstafana # skv.2.mgr.86.gr.pA0Jm  ݌ $   Ќ  "A0J"  A0Jj" y2g  c  .3  Ԉ0    ogaWfrdreginniYeirrifjrhWsemyrWigreiddskattefhagnaWiskv.aogbliWvri !W% haldiWeftir.A0Jj""݌J""&   Ќ   y StuWullvegna_hmarksthlutunarfjrhWar_ԀrWstafhlutfalli_eiginfjrYttar_Ԁ1semfjr #' mlafyrirtkiviWheldurogerekkinUtturtilaWmtakrfumskv.dliW1.mgr.92.gr.reglu #( gerWar(ESB)nr.575/2013eWa_viWb;tareiginfjrkrfu_Ԁskv.1.tlul.3.mgr.107.gr.avegna $ ) httunnarofmikilli_vogun_Ԁafkrfuum_vogunarauka_Ԁskv.1.mgr.a92.gr.smureglu v%N!* gerWarsemhrsegir: A&"+ ! ! 4ABCD(%00*"A0J"  A0J4' y2%  1  .3  Ԉ0    EfhlutfalliWerlgraen25%er_stuWullinn_Ԁ0.A0J4'a'݌ '",     "A0J"  A0Jn( y2%  2  .3  Ԉ0    EfhlutfalliWera.m.k.25%enlgraen50%er_stuWullinn_Ԁ0,2.A0Jn((݌'#-   Ќ  "A0J"  A0J) y2%  3  .3  Ԉ0    EfhlutfalliWera&   .m.k.50%enlgraen75%er_stuWullinn_Ԁ0,4.A0J))݌(   Ќ  "A0J"  A0J+ y2%  4  .3  Ԉ0    EfhlutfalliWera'(^*.m.k.75%er_stuWullinn_Ԁ0,6.A0J+3+݌   Ќ   y _hh_.(86.gr.r.) a J    J,  _Tilkynningarskylda_Ԁog_gagnaskil_Ԁuppfyllifyrirtkiekkikrfuum_vogunarauka_.J,,݌ T, Ќ    y Fjrmlafyrirtkisemuppfyllirekkikrfuum_vogunarauka_Ԁskv.1.mgr.a92.gr.reglu  gerWar(ESB)nr.575/2013oghefurhyggjuaWgreiWatafhagnaWieWarWstfunskv.2.  mgr.86.gr.pskaltilkynna_Fjrmlaeftirlitinu_ԀumYaW.    y 0tilkynninguskulukomaframeftirfarandiupplUsingar:  X / /"A0J"  A0J/ y2%  1  .3  Ԉ0    FjrhW_eiginfjrgrunns_Ԁ_fjrmlafyrirtkis_ԀsundurliWuWmeWeftirfarandihtti:A0J/0݌K #    Ќ  "C"  Ci10 y 0y y e2%  a  .3  Ԉ0    almennteigiWfYttar1,Ci11݌     Ќ  "C"  C20 y 0y y e2%  b  .3  Ԉ0    viWb;tareigiWfYttar1.C22݌     Ќ  "A0J"  A0J3 y2%  2  .3  Ԉ0    HagnaWursamkvmt_rshluta_Ԅog_rsuppgjri_.A0J33݌    Ќ  "A0J"  A0J5 y2%  3  .3  Ԉ0    _HmarksthlutunarfjrhW_Ԁvegna_vogunarauka_Ԁskv.86.gr.q.A0J525݌wO    Ќ  "A0J"  A0J_6 y2%  4  .3  Ԉ0    FjrhWsemfjrmlafyrirtkihyggstgreiWat,sundurliWuWmeWeftirfarandihtti:A0J_66݌B    Ќ  "C"  C70 y 0y y e2%  a  .3  Ԉ0    _arWgreiWslur_,C77݌     Ќ  "C"  C80 y 0y y e2%  b  .3  Ԉ0    kaupeiginbrfum,C89݌    Ќ  "C"  C90 y 0y y e2%  c  .3  Ԉ0    greiWsluraf_gerningum_ԀviWb;tareiginfjrYttar1,C9:݌{    Ќ  "C"  CT;0 y 0y y e2%  d  .3  Ԉ0    greiWslur_kaupauka_,hvortsemergrundvellinUrrarskuldbindingareWaskuldbind nF ingarsemstofnaWvartilYeimtmaYegar_fjrmlafyrirtkiW_Ԁuppfylltiekkikrfuna 9 um_vogunarauka_.CT;;݌   Ќ   y ii.(86.gr.s.) r J    J=  tlunumvernduneiginfjr.J= >݌ e= Ќ    y UppfyllifjrmlafyrirtkiekkisamanlagWakrfuum_eiginfjrauka_ԀeWakrfuum_vogunar 0 auka_Ԁskv.1.mgr.a92.gr.reglugerWar(ESB)nr.575/2013skalstj;rnYesstbaogafhenda  _Fjrmlaeftirlitinu_ԀtlunumvernduneiginfjrsamrmiviWfyrirmliYessarargreinar.   y tlunumvernduneiginfjrskala.m.k.innihalda: i / /"A0J"  A0J@ y2%  1  .3  Ԉ0    tlunumtekjuroggjldfyrirtkisinsogspumYr;un_efnahagsreiknings_ԀYess.A0J@A݌\4   Ќ  "A0J"  A0J@B y2%  2  .3  Ԉ0    UpplUsingarumtilhvaWarrWafyrirtkiWmunigrpatilYessaWhkkaeiginfjrhlut ' fallsitt.A0J@BmB݌   Ќ  "A0J"  A0JC y2%  3  .3  Ԉ0    TmasettatlunumYaWhvernigfyrirtkiWrWgeriraWhkkaeiginfjrhlutfallsitt  YannigaWYaWuppfyllinUsamanlagWakrfuum_eiginfjrauka_ԀeWakrfuum_vogunar `  auka_.A0JCC݌S+!   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A&"+   y SamYykki_FjrmlaeftirlitiW_Ԁekki_tlunina_Ԁgrundvelli4.mgr.skalYaW:  '", ! ! *(g004ABCD"A0J"  A0JVM y2g  a  .3  Ԉ0    mlafyrirumaW_fjr& a  mlafyrirtkiW_Ԁauki_eiginfjrgrunn_Ԁsinnumtilskilinmrkinnan ( _tmafrests_Ԁsem_FjrmlaeftirlitiW_ԀkveWurog/eWaA0JVMM݌   Ќ  "A0J"  A0JqO y2g  b  .3  Ԉ0    takmarkafrekar_tgre'a(NiWslur_ԀumframYaWsemkveWiWerum86.gr.meWa86.gr.p.A0JqOO݌   Ќ  K|    K|P  103.gr.K|PQ݌ T, Ќ    y Tilvsunin?sbr.4.mgr.19.gr. cliW3.mgr.87.gr.lagannafellurbrott.  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K|    K|4]  106.gr.K|4][]݌ e= Ќ    y 91.gr.lagannafellurbrott,samtfyrirsgn. 0 K|    K|^  107.gr.K|^>^݌  Ќ    y EftirfarandibreytingarverWa92.gr.laganna: i ! ! *(g004ABCD"A0J"  A0J_ y2g  a  .3  Ԉ0    0staWorWsins?fela aliW2.mgr.kemur:lkureruaWfeli.A0J__݌\4   Ќ  "A0J"  A0J` y2g  b  .3  Ԉ0    ViWbtistnUmlsgrein,svohlj;Wandi:A0J``݌'   Ќ  "B;"  B;a0 y 2g3  0y y    e   Fari_endurskoWandi_Ԁekkieftir2.mgr.getur_FjrmlaeftirlitiW_ԀkrafistYessaWfjrmla  fyrirtkikj;siannan_endurskoWanda_.B;ab݌   Ќ  K|    K|c  108.gr.K|cc݌ S+! Ќ    y 4.mgr.98.gr.lagannafellurbrott. " K|    K|d  109.gr.K|dd݌  $ Ќ    y EftirfarandibreytingarverWa101.gr.laganna: !W% / /"A0J"  A0Je y2g  a  .3  Ԉ0    0staW_tilvsananna_Ԁ?86.gr. og?84.gr. 1.tlul.2.mgr.kemur:52.gr.e;og:reglugerW J""& (ESB)nr.575/2013.A0Jee݌#'   Ќ  "A0J"  A0JMg y2g  b  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?86.gr. 5.mgr.kemur:52.gr.e.A0JMgzg݌#(   Ќ  K|    K|h  110.gr.K|hh݌ v%N!* Ќ    y OrWin?semekkifellurundir3.!5.mgr.25.gr. 1.mgr.104.gr.og1.og3.mgr.105.gr. A&"+ lagannafallabrott.  '",   '#- K|    K|i  11&   1.gr.K|ij݌ ( Ќ    y eftir_tilvsuninni_Ԁ?14.gr. 7.mgr.106'(@j.gr.lagannakemur:og14.gr.a.  K|    K|Mk  112.gr.K|Mktk݌ a Ќ    y EftirfarandibreytingarverWa107.gr.laganna: T, / /"A0J"  A0Jdl y2g  a  .3  Ԉ0    eftirorWinu?meW 1._mlsl_.1.mgr.kemur:framkvmdlagaYessara,YarmeWal.A0Jdll݌   Ќ  "A0J"  A0Jm y2g  b  .3  Ԉ0    eftirorWunum?innlendra_fjrmlafyrirtkja_ 1._mlsl_.1.mgr.kemur:ogfjrmla  stofnana.A0Jmm݌    Ќ  "A0J"  A0Jjo y2g  c  .3  Ԉ0    0staWorWsins?_hlutdeildarfyrirtkjum_ 2._mlsl_.1.mgr.kemur:_hlutdeildarflgum_.A0Jjoo݌ X   Ќ  "A0J"  A0J q y2g  d  .3  Ԉ0    0staWorWanna?viW_eftirlitsaWila_ og_tilvsunarinnar_Ԁ?108.gr. 2._mlsl_.2.mgr.kemur: K #  viW_lgbr_Ԁyfirvld;og:C-hlutaYessakafla.A0J q9q݌     Ќ  "A0J"  A0J(s y2g  e  .3  Ԉ0    0staWorWsins?_hlutdeildarfyrirtkjum_ 3.mgr.kemur:_hlutdeildarflgum_.A0J(sUs݌     Ќ  "A0J"  A0Jt y2g  f  .3  Ԉ0    0staWorWanna?slkviWskipti 4._mlsl_.5.mgr.kemur:llumtalsverWviWskiptisnviW   blnduW_eignarhaldsflg_Ԁsemeru_m;Wurflg_ԀYeirraognnur_d;tturflg_Ԁ_blnduWu_ wO  _eignarhaldsflaganna_,nnurenYausemumgetur394.gr.reglugerWar(ESB)nr. B  575/2013,ogumnnurviWskiptisamkvmtmlsgreinYessari.A0Jtt݌     Ќ  "A0J"  A0Jw y2g  g  .3  Ԉ0    9.mgr.fellurbrott.A0Jwx݌    Ќ  "A0J"  A0Jx y2g  h  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:_Eftirlitsskyld_ԀstarfsemiogheimildirtilaWaflaupplUs {  inga.A0Jx y݌nF   Ќ  K|    K|`z  113.gr.K|`zz݌  Ќ    y eftir107.gr.lagannakomatunUjargreinar,107.gr.a!107.gr.j,semorWastsvo,  samtfyrirsgnum: r  y a.(107.gr.a.) 0 J    J{  _Valdheimildir_Ԁvegnaeftirlits.J{{݌  Ќ    y _FjrmlaeftirlitiW_ԀskalkrefjastYessaWfjrmlafyrirtkigrpitmanlegatilnauWsynlegra  rWstafanatilrb;taeffyrirtkiWuppfyllirekkikvWilagaYessaraaukreglugerWaogreglna i semsettarerumeWstoWYeim. \4  y Telji_FjrmlaeftirlitiW_Ԁlklegt,byggtggnumeWaupplUsingumsemYaWbUryfir,aWfjr ' mlafyrirtkimuniekkiinnannstut;lfmnaWauppfyllakvWilagaYessaraaukreglu  gerWaogreglnasemsettarerumeWstoWYeim,skal_FjrmlaeftirlitiW_ԀkrefjastYessaWfjr  mlafyrirtkigrpitmanlegatilnauWsynlegrarWstafanatilrb;ta.Brbturgetam.a.faliW `  srbeitinguheimildasamkvmtYessarigreineWaWrumkvWumlagannasemnauWsynleg S+! ertilYessaWbregWastviWaWstWumviWkomandi_fjrmlafyrirtkis_. "  y TilaWframfylgjakrfumeWafylgjaeftirmatiskv.80.gr.,4.og5.mgr.81.gr.,3.mgr. # 109.gr._ff_Ԁog1.og2.mgr.YessarargreinarogreglugerWar(ESB)nr.575/2013er_Fjrmla  $ eftirlitinu_ԀheimiltaWmlafyrirum: !W% ! ! 4ABCD(%00*"A0J"  A0J y2%  1  .3  Ԉ0    Hrri_eiginfjrgrunn_ԀengerWerkrafaumreglugerW(ESB)nr.575/2013.A0J݌J""&   Ќ  "A0J"  A0J̄ y2%  2  .3  Ԉ0    Endurbturinnriferlum,sbr._IX_.kafla.A0J̄݌#'   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    AWfjrmlafyrirtkisetjiframsrstakatlunumYaWhvernigfyrirtkiWmuniuppfylla #( krfurlagaYessaraaukreglugerWaogreglnasemsettarerumeWstoWYeim,aukYess $ ) aWsetja_fjrmlafyrirtkjum_Ԁ_tmafresti_ԀvarWandiframkvmdtlunarinnar,Y.m.t.vegna v%N!* frestaeWaendurb;tasemunnarerutluninni.A0J ݌A&"+   Ќ  "A0J"  A0J y2%  4  .3  Ԉ0    _NiWurfrslu_ԀeignumviWtreikning_eiginfjrgrunni_.A0Jۈ݌ '",   Ќ  "A0J"  A0J y2%  5  .3  Ԉ0    HmlureWatakmrkunstarfsemi_fjrmlafyrirtkis_ԀeWa,eftirYvsemviW,slu '#- eignaeWa_viWskiptaeininga_Ԁsemskapa;h;flegahttu.A0J4݌(z$.   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T,  y &  d.(107.gr.d.)  J    J  Brottvikning'jstj;rnarogframkvmdastj;raviWtmanleginngrip.J݌   Ќ    y _FjrmlaeftirlitiW_ԀgeturvikiWstj;rn_lnastofnunar_ԀeWa_verWbrfafyrirtkis_Ԁskv.1._mlsl_.  X 1.mgr.107.gr.cfr,heildeWaaWhluta,semogframkvmdastj;rahafifyrirtkiWbrotiW K #  alvarlegagegnkvWumlaga,_stj;rnvaldsfyrirmla_ԀeWasamYykktafyrirtkiseWaefalvar    legarathugasemdirhafaveriWgerWarviWstj;rnunYess.     y Brottvikning_Fjrmlaeftirlitsins_Ԁskv.1.mgr.einnigviWeffjrhagur_lnastofnunar_ԀeWa   _verWbrfafyrirtkis_ԀhefurversnaWverulegaeWaaWgerWirskv.107.gr.chafaekkieWaeruekki wO  lklegaraWmati_Fjrmlaeftirlitsins_ԀtilaWrttaaffjrhagslegastWufyrirtkis. B   y e.(107.gr.e.)   J    J2  _BrWabirgWastj;rnandi_.J2\݌ {  Ќ    y Telji_FjrmlaeftirlitiW_ԀaWbrottvikningstj;rnarogframkvmdastj;raskv.107.gr.ds nF ekkifullngjanditilaWrttaaffjrhagslegastWu_lnastofnunar_ԀeWa_verWbrfafyrirtkis_Ԁskv. 9 1._mlsl_.1.mgr.107.gr.cgeturYaWskipaWfyrirtkinu_brWabirgWastj;rnanda_.   y Skipun_brWabirgWastj;rnanda_Ԁskv.1.mgr.geturtekiWtilYess:  ! ! *(g004ABCD"A0J"  A0JO y2g  a  .3  Ԉ0    aWeinneWafleiri_brWabirgWastj;rnendur_Ԁleysistj;rnafheildsinni,eWaA0JO|݌r   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    aWeinneWafleiri_brWabirgWastj;rnendur_ԀstarfimeWstarfandistj;rn.A0J݌e=   Ќ   y kvWiYessaralagaogkvWium_flagsstj;rn_Ԁlgumum_hlutaflg_ԀgildaeftirYvsem 0 viWum_brWabirgWastj;rnanda_ԀsemskipaWurerskv.aliW2.mgr.kvWi63.og68.gr.laga  um_hlutaflg_,nr.2/1995,gildaekkiumskipun_brWabirgWastj;rnanda_ԀsemskipaWurerskv.  aliW2.mgr.ogfundur_stofnfjreigenda_ԀeWahluthafageturekkileyst_brWabirgWastj;rnanda_ i frstrfum. \4  y Skipi_FjrmlaeftirlitiW_Ԁ_brWabirgWastj;rnanda_Ԁskal_skipunarbrfi_Ԁtilhans,eftirYvsem ' viW,kveWaum:  ! ! 4ABCD(%00*"A0J"  A0J y2%  1  .3  Ԉ0    _Skipunartma_.A0J݌   Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    Helstuverkefni.A0J݌`    Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    Skyldur.A0J݌S+!   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( J    J  _SamningskvWum_ԀvikiWtilhliWar.J݌  Ќ    y Ef_FjrmlaeftirlitiW_ԀgrpurtilaWgerWaskv.107.gr.c!107.gr.egagnvartlnastofnuneWa  verWbrfafyrirtkiskuluaWgerWirnar,Y.m.t.atburWirsemleiWirafYeim,hvorkisamsvaravan a efndsamkvmtsamningiumfjrhagslegar_tryggingarrWstafanir_ԀnjafngildarskurWium T, heimildtil_greiWslustWvunar_,_nauWasamningsumleitana_ԀeWagjaldYrotaskiptasamkvmt  lgumum_gjaldYrotaskipti_Ԁ_o.fl_.kvWi1._mlsl_.erhWYvskilyrWiaWfyrirtkihaldifram  aWefna_meginskyldur_Ԁ_samningssambands_,Y.m.t.umgreiWslu,afhendinguogveitingu_trygg   ingarrttinda_.  X  y Efnifyrirtkifram_meginskyldur_Ԁ_samningssambands_Ԁskv.1.mgr.veitaaWgerWir_Fjr K #  mlaeftirlitsins_Ԁskv.107.gr.c!107.gr.esamningsaWilumfyrirtkisinsekkisjlfkrafartt    tilaW:    / /"A0J"  A0J y2%  1  .3  Ԉ0    Beitarttitiluppsagnar,_gjaldfellingar_,frestunareWabreytingar_samningsskuldbindinga_   eWagreiWslueWa_skuldajfnunar_Ԁgrundvellisamnings.A0J݌wO    Ќ  "A0J"  A0J y2%  2  .3  Ԉ0    Wlasteignarhald,fyfirrWeWagangaaW_tryggingarrttindum_Ԁeigufyrirtkisins.A0J݌B    Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    Hafahrifsamningsbundinrttindifyrirtkisins.A0JC݌     Ќ   y kvWi1.og2.mgr.gildaumsamningasem_d;tturflag_Ԁhefurgertog_m;Wurflag_ԀeWa   annaWflaginnansamstWubyrgisteWastyWurannanhtt.kvWi1.og2.mgr.gilda {  einnigumsamningamilliflagainnansamstWuseminnihalda_vxlvanefndarkvWi_. nF  y g.(107.gr.g.)  J    J*  Tmanleginngrip_samstWugrunni_.J*T݌  Ќ    y EfskilyrWifyriraWgerWumskv.107.gr.ceWa107.gr.eerufyrirhendigagnvart_m;Wur r flagi_ԀefstaYrepisamstWuEvr;pska_efnahagssvWinu_,semerstaWsetthrlandi,skal e= _FjrmlaeftirlitiW_Ԁsem_eftirlitsaWili_Ԁ_samstWugrunni_ԀrWfrasigviWnnur_lgbr_Ԁyfirvld 0 innan_samstarfsh;ps_Ԁ_eftirlitsaWila_ԀogtilkynnaEvr;psku_bankaeftirlitsstofnuninni_ԀWuren  gripiWertilaWgerWagagnvart_m;Wurflaginu_.kvrWun_Fjrmlaeftirlitsins_ԀumaWgerWirskal  sWantilkynnt_lgbrum_Ԁyfirvldum_samstarfsh;pi_Ԁ_eftirlitsaWila_ԀogEvr;psku_bankaeftirlits i stofnunarinnar_. \4  y Ef_FjrmlaeftirlitiW_Ԁ_m;ttekur_,sem_eftirlitsaWili_Ԁ_samstWugrunni_,tilkynningufr_lg ' bru_Ԁyfirvaldi_d;tturflags_ԀsamrmiviW2.mgr.107.gr.hskalYaWleggjaframmatsitt  YvhvaWahriffyrirhugaWaraWgerWirhafasamstWuinnanYriggjavirkradagafrm;ttku  tilkynningarinnar. `   y Xegarfleirieneitt_lgbrt_Ԁyfirvaldinnan_samstarfsh;ps_Ԁ_eftirlitsaWila_Ԁviljagrpatileinnar S+! eWafleiriaWgerWasamrmiviW107.gr.ceWa107.gr.e,gagnvartfleirieneinnilnastofnun " eWaverWbrfafyrirtkiinnansamstWu,skal_FjrmlaeftirlitiW_,samstarfiviWnnur_lgbr_ # yfirvld_samstarfsh;pnum_,metahvortviWeigandisaWskipasama_brWabirgWastj;rnanda_  $ skv.107.gr.efyrirllviWeigandifyrirtkieWasamhfabeitingueinnareWafleiriaWgerWa !W% skv.107.gr.cgagnvarteinueWafleiriaffyrirtkjunum. J""&  y _FjrmlaeftirlitiW_ԀskalleitastviWaWtakasameiginlegakvrWunmeWviWeigandi_lgbrum_ #' yfirvldum_samstarfsh;pi_Ԁ_eftirlitsaWila_ԀogskalskvrWunliggjafyrireigisWarenfimm #( virkumdgumeftiraWupplUsingarvoru_tilkynntar_Ԁ_lgbrum_Ԁyfirvldumskv.1.mgr. $ )  y EfsameiginlegkvrWunliggurekkifyrireftirsamrWskv.1.mgr.innan_tmafrests_Ԁskv. v%N!* 4.mgr.skal_FjrmlaeftirlitiW_ԀtakakvrWunumaWbeitaeinnieWafleiriaWgerWumskv.107. A&"+ gr.ceWa107.gr.egagnvart_m;Wurflaginu_._FjrmlaeftirlitiW_Ԁskaltilkynna_m;Wurflaginu_  '",  og_lgbrum_Ԁyfirvldum_samstarfsh;pi_Ԁ_eftirlitsaWila_ԀumkvrWunina. '#-  y _FjrmlaeftirlitiW_Ԁskalfrestakv&   rWunumskv.1.og5.mgr.efeitthvert_lgbrt_Ԁyfirvald ( _samstarfsh;pi_Ԁ_eftirlitsaWila_Ԁhefurv'(saWkvrWunYesstilEvr;psku_bankaeftirlitsstofnunar  innar_ԀeWa_Eftirlitsstofnunar_Ԁ_EFTA_ԀsamrmiviW19.gr.reglugerWar(ESB)nr.1093/2010,  sbr.lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_,fyrirloktmabilssamrWsskv.1.mgr. a eWa_tmafrests_Ԁskv.4.mgr.,ogbWakvrWunarsem_Eftirlitsstofnun_Ԁ_EFTA_ԀkannaWtaka. T, kvrWun_Fjrmlaeftirlitsins_ԀskalverasamrmiviWniWurstWu_Eftirlitsstofnunar_Ԁ_EFTA_.   y h.(107.gr.h.)   J    J~  Tmanleginngripgagnvart_d;tturflagi_Ԁ_m;Wurflags_Ԁ  X efstaYrepisamstWuEvr;pska_efnahagssvWinu_.J~݌ K #  Ќ    y Ef_FjrmlaeftirlitiW_ԀhefureftirlitmeWeinueWafleirid;tturflgum,semerulnastofnanir    eWaverWbrfafyrirtkimeW_stofnframlag_Ԁskv.2.mgr.14.gr.a,skalYaWrWfrasigviW_eftir    litsaWila_Ԁ_samstWugrunni_ԀogtilkynnaEvr;psku_bankaeftirlitsstofnuninni_ԀefskilyrWiskv.   107.gr.ceWa107.gr.efyriraWgerWumgagnvart_d;tturflagi_Ԁeruuppfyllt,WurenkvrWun wO  umbeitingu_aWgerWanna_Ԁertekin.kvrWun_Fjrmlaeftirlitsins_ԀumaWgerWirskalsWantil B  kynnt_eftirlitsaWilum_Ԁ_samstWugrunni_ԀogviWeigandi_lgbrum_Ԁyfirvldum_samstarfsh;pi_    _eftirlitsaWila_.    y _Fjrmlaeftirlitinu_ԀerheimiltaWtakakvrWunumbeitinguaWgerWaskv.107.gr.ceWa {  107.gr.egagnvart_d;tturflagi_ԀsemlUtureftirlitiYessskv.1.mgr.efekkinstsameiginleg nF kvrWunmeW_eftirlitsaWila_Ԁ_samstWugrunni_Ԁog,efviW,Wrum_lgbrum_Ԁyfirvlduminn 9 an_tmafrests_Ԁskv.4.mgr.107.gr.g.Skal_FjrmlaeftirlitiW_Ԁtilkynna_d;tturflaginu_Ԁum  kvrWunina._FjrmlaeftirlitiW_ԀskalfrestaYvaWhrindakvrWuninniframkvmdef  _lgbrt_ԀyfirvaldhefurvsaWkvrWuninnitilEvr;psku_bankaeftirlitsstofnunarinnar_ԀeWa_Eftir r litsstofnunar_Ԁ_EFTA_ԀsamrmiviW19.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr e= ;pskteftirlitskerfi_fjrmlamarkaWi_,ogbWaYeirrarkvrWunarsem_Eftirlitsstofnun_Ԁ_EFTA_ 0 kannaWtaka.kvrWun_Fjrmlaeftirlitsins_ԀskalverasamrmiviWniWurstWu_Eftirlitsstofn  unar_Ԁ_EFTA_.   y i.(107.gr.i.) \4 J    J&  BirtingupplUsingaum_varfrniskrfur_.J&'݌ ' Ќ    y _FjrmlaeftirlitiW_ԀskalreglubundiWbirtavefsnum:  / /"A0J"  A0J{( y2%  1  .3  Ԉ0    Lg,_stj;rnvaldsfyrirmli_ԀogleiWbeiningarsemvarWa_varfrniskrfur_.A0J{((݌   Ќ  "A0J"  A0J) y2%  2  .3  Ԉ0    UpplUsingarumhvernigvalkostirogsvigrm_varfrnisreglum_ԀEvr;pska_efnahags `  svWisins_ԀernUtt.A0J)*݌S+!   Ќ  "A0J"  A0J+ y2%  3  .3  Ԉ0    AlmennviWmiWogaWferWafrWisemYaWstyWstviWvegnaknnunarog_matsferlis_, " Y.m.t.viWmiWumhverniggtts_meWalh;fs_.A0J++݌#   Ќ  "A0J"  A0J]- y2%  4  .3  Ԉ0    TlfrWiumframkvmd_varfrnisreglna_,YarmeWalumfjldaogtegund_stj;rnsUslu  $ viWurlaga_Ԁogannarra_eftirlitsrrWa_Ԁvegnabrota.A0J]--݌!W%   Ќ   y _FjrmlaeftirlitiW_ԀskaltengslumviW5.hlutareglugerWar(ESB)nr.575/2013birtavef J""& snum: #' / /"A0J"  A0J70 y2%  1  .3  Ԉ0    AlmennviWmiWogaWferWafrWisemYaWstyWstviWtilaWhafaeftirlitmeWYvaWfariW #( saW405.!409.gr.reglugerWarinnar.A0J70d0݌$ )   Ќ  "A0J"  A0J1 y2%  2  .3  Ԉ0    rlegasamantekteftirlitiogrWstfunumvegnabrotagegn405.!409.gr.reglugerWar v%N!* innar.A0J12݌A&"+   Ќ   y Ef_FjrmlaeftirlitiW_Ԁveitir_m;Wurflagi_ԀundanYguskv.3.mgr.7.gr.eWa1.mgr.9.gr.  '",  reglugerWar(ESB)nr.575/2013skalYaWbirtavefsnum: '#- / /"A0J"  A0J4 y2%  1  .3  Ԉ0    ViWmiWanirsemYaWstyWstviWtil&   aWkvarWaaWekkisufyrirhendieWa_fyrirsWar_Ԁnein ( arverulegarhmlur,lagalegareW'(]5aaWrar,skj;tri_yfirfrslu_Ԁ_eiginfjrgrunns_ԀeWaendur  greiWsluskulda.A0J44݌   Ќ  "A0J"  A0J7 y2%  2  .3  Ԉ0    &  Fjldam;Wurflagasemnj;taundanYguogfjldaYeirrasemeiga_d;tturflg_Ԁrkjum a utanEvr;pska_efnahagssvWisins_.'7A0J7>7݌T,   Ќ  "A0J"  A0J8 y2%  3  .3  Ԉ0    Samantektum:A0J89݌   Ќ  "C"  C90 y 0y y e2%  a  .3  Ԉ0    _heildarfjrhW_Ԁ_eiginfjrgrunns_Ԁ_samstWugrunni_Ԁhj_m;Wurflagi_ԀsemnUturundan  Ygusemerhendi_d;tturflaga_ԀrkjumutanEvr;pska_efnahagssvWisins_,C9:݌    Ќ  "C"  Ch<0 y 0y y e2%  b  .3  Ԉ0    hlutfall_heildareiginfjrgrunns_Ԁ_samstWugrunni_Ԁhj_m;Wurflagi_ԀsemnUturundan  X Ygusemerhendi_d;tturflaga_ԀrkjumutanEvr;pska_efnahagssvWisins_,Ch<<݌K #    Ќ  "C"  C>0 y 0y y e2%  c  .3  Ԉ0    hlutfall_heildareiginfjrgrunns_Ԁsemerkrafistskv.92.gr.reglugerWarinnar_sam    stWugrunni_Ԁhj_m;Wurflagi_ԀsemnUturundanYgusemerhendi_d;tturflaga_Ԁ    rkjumutanEvr;pska_efnahagssvWisins_.C>?݌    Ќ   y j.(107.gr.j.) B  J    JA  _Xagnarskylda_.JAA݌    Ќ    y _FjrmlaeftirlitiW_ԀerbundiWYagnarskyldusamkvmtlgumumSeWlabanka0slandsviW   framkvmdlagaYessara._FjrmlaeftirlitiW_ԀmaWeinsnUtaupplUsingarsemhWareru {  YagnarskylduogaflaWerviWframkvmdlagaYessaratilaWfullngja_eftirlitsskyldum_Ԁsnum, nF YarmeWalviWkvrWunviWurlaga,ogd;msmlumvarWandiathafnir_eftirlitsins_. 9 K|    K|D  114.gr.K|DE݌  Ќ    y 108.gr.lagannaorWastsvo,samtfyrirsgn: r J    JE  RkstuWningur.JEF݌ e= Ќ    y _FjrmlaeftirlitiW_ԀskalrkstyWjaskriflegakvarWanirumbeitingu_eftirlitsheimilda_ԀeWa 0 viWurlagasamkvmtlgumYessum.  K|    K|G  115.gr.K|GG݌ i Ќ    y EftirfarandibreytingarverWa109.gr.laganna: \4 ! ! *(g004ABCD"A0J"  A0J I y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0J I7I݌'   Ќ  "B;"  B;I0 y 2g3  0y y    e   kvWi_VII_.,_IX_.og_IX_.kaflaAskulugildaumsamstWuYarsem_m;WurflagiW_Ԁer  fjrmlafyrirtki,blandaW_eignarhaldsflag_ԀfjrmlastarfsemieWa_eignarhaldsflag_Ԁ  _fjrmlasviWi_._M;WurflagiW_ԀberbyrgWframkvmdYessakvWisinnan_samstWunn `  ar_.kvWi52.gr.og52.gr.aum_hfisskilyrWi_Ԁstj;rnarogframkvmdastj;raognnur S+! strfstj;rnarmannaogkvWiChluta_VII_.kaflaumstarfskjrgildaeinnigum_eignar " haldsflg_Ԁ_fjrmlasviWi_.B;I)J݌#   Ќ  "A0J"  A0JN y2g  b  .3  Ԉ0    2.og3.mgr.fallabrott.A0JNO݌ $   Ќ  "A0J"  A0JO y2g  c  .3  Ԉ0    Tilvsunin?og2. 7.mgr.fellurbrott.A0JOP݌!W%   Ќ  "A0J"  A0JP y2g  d  .3  Ԉ0    0staW8.og9.mgr.komaYrjrnUjarmlsgreinar,svohlj;Wandi:A0JP!Q݌J""&   Ќ  "B;"  B;#R0 y 2g3  0y y    e   _FjrmlaeftirlitiW_ԀgeturundanYegiWfjrmlafyrirtkiskyldutilaWfaraeftirkrfum #' samkvmtlgumYessum_einingargrunni_ԀhafiYaWveittundanYguskv.7.gr.reglu #( gerWar(ESB)nr.575/2013.B;#RPR݌$ )   Ќ  "B;"  B;GT0 y 2g3  0y y    e   kvWi_VII_.og_IX_.kaflagildaekki_samstWugrunni_Ԁum_d;tturflag_Ԁsemfellurekki v%N!* undirgildissviWlagaYessaraogermeWstaWfesturkiutanEvr;pska_efnahagssvWisins_ A&"+ ef_m;Wurstofnun_ԀYessEvr;pska_efnahagssvWinu_ԀgetursUnt_Fjrmlaeftirlitinu_Ԁfram  '",  aWYaWvriandstttlgumYessrkis.B;GTtT݌'#-   Ќ  "B;"  B;W0 y 2g3  0y y    e   kvWiChluta_VII_.kaflagild&   aekki_samstWugrunni_Ԁum_d;tturflg_ԀEvr;pska ( _efnahagssvWinu_Ԁsemfallaundira'(XWra_srtka_ԀlggjfumstarfskjreWa_d;tturflg_Ԁutan  Evr;pska_efnahagssvWisins_ԀsemmyndugeraYaWefYauvrumeWstaWfestuEvr;pska  _efnahagssvWinu_.UndanYga1._mlsl_.Y;ekkiviWumstarfsmenn_d;tturflags_Ԁsem a fellurekkiundirgildissviWlagaYessaraoger_eignastUringarflag_ԀeWaveitirYj;nustuskv. T, b,c,d,feWagliW16.tlul.1.mgr.4.gr.lagaummarkaWifyrirfjrmlagerninga,nr.  115/2021,efYeirgegna_starfsskyldum_Ԁsemhafamarktkhrif_httusniW_ԀeWastarf  semi_fjrmlafyrirtkja_ԀsemtilheyrasamstWunni.B;WW݌    Ќ  "A0J"  A0J ^ y2g  e  .3  Ԉ0    FyrirsgngreinarinnarorWastsvo:_Varfrniskrfur_Ԁ_samstWugrunni_.A0J ^M^݌ X   Ќ  K|    K|_  116.gr.K|__݌    Ќ    y eftir109.gr.lagannakoma14nUjargreinar,109.gr.a!109.gr.n,semorWastsvo,    samtfyrirsgnum,ogbreytistnmerannarragreinasamkvmtYv:    y a.(109.gr.a.) B  J    J1a  _Lagaskil_.J1a[a݌    Ќ    y XegarkrfurgrundvellilagaYessaraoglagaum_viWb;tareftirlit_ԀmeW_fjrmlasamsteyp   um_ԀumstarfsemiblandaWs_eignarhaldsflags_Ԁfjrmlastarfsemierusambrilegarer_Fjr {  mlaeftirlitinu_,sYaW_eftirlitsaWili_Ԁ_samstWugrunni_,heimiltaWhfWusamrWiviW_lgbr_ nF yfirvld,sbr.ChlutaYessakafla,aWkveWaaWumeftirlitmeWflaginufarieinstkum 9 atriWum,eWaaWlluleyti,eftirlgumum_viWb;tareftirlit_ԀmeW_fjrmlasamsteypum_.   y XegarkrfurgrundvellilagaYessaraoglagaumvtryggingastarfsemiumstarfsemi  blandaWs_eignarhaldsflags_Ԁfjrmlastarfsemierusambrilegarer_Fjrmlaeftirlitinu_,sYaW r _eftirlitsaWili_Ԁ_samstWugrunni_,heimilt,aWhfWusamrWiviW_samstWueftirlitsaWila_Ԁ_v e= tryggingamarkaWi_Ԁefhannerannaren_FjrmlaeftirlitiW_,aWkveWaaWumeftirlitmeWflag 0 inufarieinstkumatriWum,eWaaWlluleyti,eftirlgumYessumeWalgumumvtrygg  ingastarfsemieftirYvhvortstarfsemifjrmlaeWa_vtryggingasviWi_Ԁtelstmikilvgari  skilningi4.gr.lagaum_viWb;tareftirlit_ԀmeW_fjrmlasamsteypum_,nr.61/2017. i  y _FjrmlaeftirlitiW_ԀskaltilkynnaEvr;psku_bankaeftirlitsstofnuninni_ԀogEvr;psku_vtrygg \4 inga_Ԅog_lfeyrissj;Waeftirlitsstofnuninni_ԀumkvarWanirskv.1.og2.mgr. '  y b.(109.gr.b.)  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K #  3.eWa6.mgr.18.gr.reglugerWar(ESB)nr.575/2013.     y FjrmlaeftirlitiWgetur,meWsamkomulagiviWviWkomandilgbryfirvld,kveWiWaW    annaWlgbrtyfirvaldfarimeWeftirlitsamstWugrunnimeWsamstWuenleiWiraf1.og   2.mgr.efYaWendurspeglarbeturhlutfallslegtmikilvgistarfsemifjrmlafyrirtkjainnan wO  samstWunnarviWkomandiaWildarrkjumeWatryggirbetursamfellueftirliti.ViWkomandi B  m;WurstofnunEvr;pskaefnahagssvWinu,m;WureignarhaldsflagifjrmlasviWiEvr    ;pskaefnahagssvWinu,blnduWum;WureignarhaldsflagifjrmlastarfsemiEvr;pu   sambandinueWafjrmlafyrirtkimeWhstuniWurstWutluefnahagsreikningsskalWur {  veitturandmlarttur.FjrmlaeftirlitiWskalntafartilkynnaEftirlitsstofnunEFTAogEvr nF ;pskubankaeftirlitsstofnuninniumslkakvrWun. 9  y c.(109.gr.c.)  J    J0  SamhfingeftirlitsmeWsamstWu.J0Z݌ r Ќ    y FariFjrmlaeftirlitiWmeWeftirlitsamstWugrunniskalYaW: e= ! ! 4ABCD(%00*"A0J"  A0J y2%  1  .3  Ԉ0    SamhfaflunogmiWlunupplUsinga,bWiviWframhaldandirekstrarhfiogneyWar 0 aWstWur.A0J&݌   Ќ  "A0J"  A0JZ y2%  2  .3  Ԉ0    Skipuleggjaogsamhfa,samrWiviWviWkomandilgbryfirvld,eftirlitviWfram  haldandirekstrarhfi,Y.m.t.eftirlitsamkvmtYessumkafla.A0JZ݌i   Ќ  "A0J"  A0J y2%  3  .3  Ԉ0    Undirba,skipuleggjaogsamhfa,samrWiviWviWkomandilgbryfirvldogseWla \4 bankaefYrfkrefur,eftirlitviWneyWaraWstWur,Y.m.t.vegna;hagstWrarYr;unarhj ' viWkomandifjrmlafyrirtkjumeWafjrmlamrkuWumalmennt,gegnumsamskipta  leiWirvegnaneyWarstandssemYegarerufyrirhendiefunnter.A0J݌   Ќ   y FariFjrmlaeftirlitiWmeWeftirlitsamstWugrunnioggeturekkifullngtskyldumsn `  umskv.1.mgr.vegna;samvinnuYUWniannarsyfirvaldsgeturYaWleitaWaWstoWarEvr;psku S+! bankaeftirlitsstofnunarinnareWaEftirlitsstofnunarEFTA,eftirYvsemviW,tilsamrmis " viW19.gr.reglugerWar(ESB)nr.1093/2010,sbr.lgumevr;pskteftirlitskerfifjrmla # markaWi.SamagildirefannaWlgbrtyfirvaldfermeWeftirlitsamstWugrunniogFjr  $ mlaeftirlitiWtelurYaWekkisinnaverkefnumsnumskv.1.mgr. !W%  y d.(109.gr.d.) #' J    J  SameiginlegarkvarWanir.J݌ #( Ќ    y FariFjrmlaeftirlitiWmeWeftirlitsamstWugrunnimeWsamstWuYarsemm;WurflagiW $ ) erm;WurstofnunEvr;pskaefnahagssvWinu,m;WureignarhaldsflagfjrmlasviWiEvr v%N!* ;pskaefnahagssvWinueWablandaWm;WureignarhaldsflagfjrmlastarfsemiogannaWlg A&"+ brtyfirvaldmeWeftirliteiningargrunnimeWfjrmlafyrirtkisemerd;tturflagsam  '", stWunni,eWafariFjrmlaeftirlitiWmeWeftirlitiWeiningargrunniogannaWlgbrtyfirvald '#- meWeftirlitiWsamstWugrunni,skalFjrmlaeftirlitiWgeraalltsemvaldiYessstendur_til (z$. aWnframsameiginlegrikvrWunmeWviWkomandi_lgbru_Ԁyfirvaldi,innanfjgurramn ( aWafrYvaW_eftirlitsaWilinn_Ԁ_samstWugrunni_Ԁleggurframgreininguhttu_samstWunn  ar_,um:  / /"A0J"  A0J2 y2%  1  .3  Ԉ0    FyrirmliumaWsamstWaneWafjrmlafyrirtkisemtilheyrirhenniskulihafahrri a _eiginfjrgrunn_,sbr.1.tlul.3.mgr.107.gr.a.A0J2_݌T,   Ќ  "A0J"  A0JԔ y2%  2  .3  Ԉ0    RWstafanirvegna_lausafjrstUringar_,Y.m.t.srstakarkrfurumlaustf,sbr.10.tlul.  3.mgr.107.gr.a.A0JԔ݌   Ќ  "A0J"  A0J\ y2%  3  .3  Ԉ0    Tilkynninguum_eiginfjrlag_Ԁskv.107.gr.b.A0J\݌    Ќ   y Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀerYvskyltaWhafasamrWviWEvr  X ;psku_bankaeftirlitsstofnunina_ԀWurenYaWtekurkvrWunsamkvmtYessarigreinfari K #  annaW_lgbrt_ԀyfirvaldsemfermeWeftirlit_einingargrunni_ԀmeWfjrmlafyrirtkisam    stWunniframYaWinnanfrestsskv.1.mgr.EfannaW_lgbrt_Ԁyfirvalder_eftirlitsaWili_Ԁ_sam    stWugrunni_Ԁgetur_FjrmlaeftirlitiW_Ԁinnanfrestsskv.1.mgr.fariWframaWYaWleitisamrWs   viWEvr;psku_bankaeftirlitsstofnunina_. wO   y NistekkisameiginlegkvrWuninnanfrestsskv.1.mgr.getur_FjrmlaeftirlitiW_ԀtekiW B  einhliWakvrWunumkrfursamstWueWa_einingargrunni_,eftirYvsemviW,enskalY;    vallttakatillittilmatsannarra_lgbrra_Ԁyfirvaldahttu_samstWunnar_Ԁog_d;tturflaga_   hennarogannarraviWhorfaogfyrirvarasemYauhafalUstinnanfrestsskv.1.mgr.Hafi_Fjr {  mlaeftirlitiW_ԀeWaannaW_lgbrt_ԀyfirvaldvsaWmlinutilEvr;psku_bankaeftirlitsstofnunar nF innar_ԀeWa_Eftirlitsstofnunar_Ԁ_EFTA_ԀsamrmiviW19.gr.reglugerWar(ESB)nr.1093/2010, 9 sbr.lgumevr;pskteftirlitskerfi_fjrmlamarkaWi_,innanfrestsskv.1.mgr.skal_Fjrmla  eftirlitiW_ԀfrestakvrWunsinniogbWakvrWunarsem_Eftirlitsstofnun_Ԁ_EFTA_ԀkannaWtaka.  kvrWun_Fjrmlaeftirlitsins_ԀskalverasamrmiviWniWurstWu_Eftirlitsstofnunar_Ԁ_EFTA_. r _FjrmlaeftirlitiW_ԀskalekkivsamlinutilEvr;psku_bankaeftirlitsstofnunarinnar_ԀeWa_Eftirlits e= stofnunar_Ԁ_EFTA_Ԁeffresturskv.1.mgr.erliWinneWasameiginlegkvrWunliggurfyrir. 0  y kvarWanirsamkvmtYessarigreinskuluveraskriflegarogrkstuddar,m.a.meWtilliti  til_httumats_,viWhorfaogfyrirvarasemnnurviWkomandi_lgbr_ԀyfirvldhafalUstinnan  frestsskv.1.mgr.HafiveriWhaftsamrWviWEvr;psku_bankaeftirlitsstofnunina_Ԁskalgreina i frYvhvernigtekiWhafiveriWtillittilrWleggingahennarogll_markverW_ԀfrvikfrYeim \4 _tskUrW_.Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀskalYaWsenda_kvarWanirnar_ ' tilviWkomandi_lgbrra_Ԁyfirvaldaog_m;Wurstofnunar_ԀEvr;pska_efnahagssvWinu_.   y _FjrmlaeftirlitiW_ԀskalviWurkennakvarWanirannarra_lgbrra_ԀyfirvaldasamkvmtYess  arigreinaWYvervarWarsamstWueWafjrmlafyrirtkisemYauhafaeftirlitmeW. `   y kvarWanirsamkvmtYessarigreinskulu_uppfrWar_Ԁrlega.Xrskulueinnig_uppfrWar_ S+! sendi_lgbrt_Ԁyfirvald_d;tturflags_Ԁ_m;Wurstofnunar_ԀEvr;pska_efnahagssvWinu_,_m;Wur " eignarhaldsflags_Ԁ_fjrmlasviWi_ԀEvr;pska_efnahagssvWinu_ԀeWablandaWs_m;Wureignar # haldsflags_ԀfjrmlastarfsemiEvr;pska_efnahagssvWinu_Ԁskriflegaogrkstudda;skYess  $ efnistil_eftirlitsaWilans_Ԁ_samstWugrunni_ԀogerYunntaWgeraYaWtvhliWasamstarfiYeirra !W% yfirvalda. J""&  y e.(109.gr.e.) #( J    J  _UpplUsingagjf_ԀumsamstWu.J݌ $ ) Ќ    y Fari_FjrmlaeftirlitiW_ԀmeWeftirlit_samstWugrunni_ԀskalYaWveitaWrumhlutaWeigandi v%N!* _lgbrum_ԀyfirvldumogEvr;psku_bankaeftirlitsstofnuninni_ԀupplUsingarumnintengslsam A&"+ stWuskv.3.mgr.7.gr.,stj;rnarhttiskv.1.mgr.50.gr.ogkrfur_samstWugrunni_Ԁskv.  '", 1._mlsl_.1.mgr.109.gr.,&  einkumumlagalegaogskipulagslegauppbyggingu_samstWunnar_ '#- ogstj;rnarhttihennar.'' (z$. _ԇ y f.(109.gr.f.) 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S+!  y FjrmlaeftirlitiWgeturfariWframaWerlentm;Wurflaginnlendsfjrmlafyrirtkissem " fellurekkiundireftirlitsamstWugrunniskv.19.gr.reglugerWar(ESB)nr.575/2013veiti # YvupplUsingarsemkunnaaWauWveldaeftirlitYessmeWfjrmlafyrirtkinu.Innlentm;Wur  $ flagfjrmlafyrirtkisWruaWildarrkisemfellurekkiundireftirlitsamstWugrunniskv. !W% 19.gr.reglugerWar(ESB)nr.575/2013skalverWaviW;sklgbrsyfirvaldsfjrmlafyrirtk J""& isinsumupplUsingarsemkunnaaWauWveldaeftirlitYessmeWfjrmlafyrirtkinu. #'  y & , i.(109.gr.i.) $ ) J    JI  UpplUsingaflunfrd;tturflagi.JIs݌ v%N!* Ќ    y FariFjrmlaeftirlitiWmeWeftirlitsamstWugrunnimeWfjrmlafyrirtki,eignarhalds A&"+ flagifjrm',$lasviWieWablnduWueignarhaldsflagifjrmlastarfsemigeturFjrmlaeftir  '", litiWkrafiWd;tturflagYessumupplUsingarsemYaWYarfvegnaeftirlitsinsY;ttd;tturflagiW '#- heyriekkiundir__samstWueftirlitiW_. (z$. Ї y j.(109.gr.j.) 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K #   y SeWlabanki0slandsmsemjaviW_eftirlitsstj;rnvld_ԀeWaaWraaWilaskv.1.mgr.rkjum    utanEvr;pska_efnahagssvWisins_ԀumskiptiupplUsingumYgueftirlits,enY;YvaWeins    aWgttsYagnarskyldusamrmiviWkvWiYessarargreinar.    y UpplUsingarsemfengnarerufr_lgbrum_ԀyfirvldumannarraaWildarrkjasamningsins wO  umEvr;pskaefnahagssvWiWeWaviW_vettvangsskoWun_ԀeWaaWraathugunWruaWildarrki B  samningsinsmaWeinsafhendameWskUlaususamYykkiyfirvaldannasemafhentuupplUsing    arnareWa_lgbrra_ԀyfirvaldarkisinsYarsemathuguninf;rframogeinungistilYeirranota   semYauhafasamYykkt. {   y h.(109.gr._bb_.) 9 J    J6  SamstarfviW_eftirlitsaWila_Ԁ_vtryggingamarkaWi_.J6`݌  Ќ    y _FjrmlaeftirlitiW_ԀskalvinnaniWmeWyfirvldumWrum_aWildarrkjum_Ԁsemhafaeftirlit  meW_vtryggingaflgum_ԀeWaWrumfyrirtkjumsembj;WauppfjrfestingarYj;nustusem r erhWstarfsleyfiogeruundiryfirrWum_innlends_Ԁ_fjrmlafyrirtkis_,_eignarhaldsflags_Ԁ e= _fjrmlasviWi_,blandaWs_eignarhaldsflags_ԀfjrmlastarfsemieWablandaWs_eignarhaldsflags_, 0 m.a.meW_upplUsingaskiptum_.Samamligegnirefinnlent_vtryggingaflag_ԀeWaannaWfyrir  tkisembUWuruppfjrfestingarYj;nustusemerhWstarfsleyfierundiryfirrWum_fjr  mlafyrirtkis_,_eignarhaldsflags_Ԁ_fjrmlasviWi_,blandaWs_eignarhaldsflags_Ԁfjrmlastarf i semieWablandaWs_eignarhaldsflags_ԀWruaWildarrki. \4  y i.(109.gr._cc_.)  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Ќ   4ABCD(%00 *! !0 y "A0J"  0y y 0e  A0J2%  27  .3  Ԉ0i e e   1.mgr.49.gr.bumskyldueignarhaldsflagatilaWskjaumsamYykki,A0J݌"i  i   Ќ  "A0J"  0 y 0y y 0e  A0J2%  28  .3  Ԉ0i e e   49.gr.dumskilyrWifyrirsamYykkieignarhaldsflaga,A0JH݌#i  i   Ќ  "A0J"  0 y 0y y 0e  A0J=2%  29  .3  Ԉ0i e e   1.mgr.50.gr.umfyrirkomulagstj;rnarhtta,ferliogkerfi.A0J=݌ $i  i   Ќ   *(g0 04ABCD"A0J "  A0J y2g  n  .3  Ԉ0    eftir27.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:1.mgr.52.gr.eumtilkynn !W% inguumbrotgegnvarfrniskrfumeWaumaWfyrirtkisfallandafti.A0JI݌J""&   Ќ  "A0J"  A0J y2g  o  .3  Ԉ0    0staWtilvsunarinnar?52.gr.e 28.tlul.1.mgr.kemur:52.gr.f.A0J݌#'   Ќ  "A0J"  A0J y2g  p  .3  Ԉ0    eftir33.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:57.gr.aumstarfskjara #( stefnu.A0J&݌$ )   Ќ  "A0J"  A0JY y2g  q  .3  Ԉ0    34.tlul.1.mgr.orWastsvo:57.gr.bumkaupauka.A0JY݌v%N!*   Ќ  "A0J"  A0Jn y2g  r  .3  Ԉ0    eftir34.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:57.gr.cumendurskoWun A&"+ starfskjaraoggreiWslurkaupauka.A0Jn݌ '",   Ќ  "A0J"  A0J y2g  s  .3  Ԉ0    0staWtilvsunarinnar?57.gr.b 35.tlul.1.mgr.kemur:57.gr.d.A0J݌'#-   Ќ  "A0J"  A0J y2g  t  .3  Ԉ0    0staWorWsins?arWs 39.tlul.1.mgr.kemur:hagnaWar.A0JL݌(z$.   Ќ  "A0J"  A0JL y2g  u  .3  Ԉ0    0staW43.!47.tlul.1.mgr.komattanUirtluliWir,svohlj;Wandi:A0JLy݌(   Ќ   4ABCD(%00*!2 !0 y 0y y 0e  "A0J2"  A0JY2%  51  .3  Ԉ0i e e   77.gr.aog77.gr.bumeftirlitskerfimeWhttuvegnastarfsemiblandaWra  eignarhaldsflagaogframkvmdhttustUringar,A0JY݌i  i   Ќ  "A0J3"  0 y 0y y 0e  A0J2%  52  .3  Ԉ0i e e   78.gr.aummeWhndluntlnaogm;taWilahttu,A0J9݌ai  i   Ќ  "A0J4"  0 y 0y y 0e  A0J,2%  53  .3  Ԉ0i e e   78.gr.cummeWhndlunsamYjppunarhttu,A0J,݌T,i  i   Ќ  "A0J5"  0 y 0y y 0e  A0Jv2%  54  .3  Ԉ0i e e   78.gr.eummeWhndlunmarkaWshttu,A0Jv݌i  i   Ќ  "A0J6"  0 y 0y y 0e  A0J2%  55  .3  Ԉ0i e e   78.gr.gummeWhndlunrekstrarhttu,A0J݌i  i   Ќ  "A0J7"  0 y 0y y 0e  A0J2%  56  .3  Ԉ0i e e   78.gr.hummeWhndlunlausafjrhttu,A0J_݌ i  i   Ќ  "A0J8"  0 y 0y y 0e  A0JB2%  57  .3  Ԉ0i e e   1.og2.mgr.82.gr.aumaWgeraendurb;tatluneWauppfrahana,A0JB݌ Xi  i   Ќ  "A0J9"  0 y 0y y 0e  A0J2%  58  .3  Ԉ0i e e   86.gr.mlagaYessaraeWa28.,52.eWa63.gr.reglugerWar(ESB)nr.575/2013meW K #  YvaWinnaafhendigreiWslurtileigendagerningasemeruhlutiafeiginfjrgrunni    fjrmlafyrirtkisandstWuviWkvWin.A0J ݌  i  i   Ќ   *(g00:4ABCD"A0J"  A0Ja y2g  v  .3  Ԉ0    51.tlul.1.mgr.fellurbrott.A0Ja݌    Ќ  "A0J"  A0J^ y2g  w  .3  Ԉ0    0staW56.!66.tlul.1.mgr.kemurnUrtluliWur,svohlj;Wandi:10.tlul.3.mgr.107.gr. wO  aumsrtkakrfuumaWviWhaldalausuf.A0J^݌B    Ќ  "A0J"  A0J y2g  x  .3  Ԉ0    OrWin?ogeftirlitskerfimeWhttuvegnastarfsemiblandaWraeignarhaldsflaga 67.    tlul.1.mgr.fallabrott.A0J݌    Ќ  "A0J"  A0Jd y2g  y  .3  Ԉ0    0staWtilvsunarinnar?109.gr.e 68.tlul.1.mgr.kemur:109.gr.s.A0Jd݌{    Ќ  "A0J"  A0J y2g  z  .3  Ԉ0    ViW1.mgr.btastttanUirtluliWir,svohlj;Wandi:A0J݌nF   Ќ   4ABCD(%00*!E !0 y 0y y 0e  "A0JE"  A0J2%  70  .3  Ԉ0i e e   sttmilliFjrmlaeftirlitsinsogaWila,sbr.111.gr.,A0J݌9i  i   Ќ  "A0JF"  0 y 0y y 0e  A0J2%  71  .3  Ԉ0i e e   3.,4.,6.eWa7.hlutareglugerWar(ESB)nr.575/2013eWa1.eWa10.tlul.3.mgr.  107.gr.alagaYessarameWYvaWm;Wurstofnun,m;Wureignarhaldsflagfjr  mlasviWieWablandaWm;WureignarhaldsflagfjrmlastarfsemigrpiekkitilrW r stafanasamstWueWaundirsamstWugrunnisemkvWineWakvarWanir e= grundvelliYeirraskilja,A0J݌0i  i   Ќ  "A0JG"  0 y 0y y 0e  A0J2%  72  .3  Ԉ0i e e   395.gr.reglugerWar(ESB)nr.575/2013umtakmarkanirst;rumhttuskuld  bindingum,A0J#݌i  i   Ќ  "A0JH"  0 y 0y y 0e  A0JN2%  73  .3  Ԉ0i e e   405.gr.reglugerWar(ESB)nr.575/2013umskilyrWifyrirYvaWberatlnahttu i vegnaverWbrfaWrarstWu,A0JN݌\4i  i   Ќ  "A0JI"  0 y 0y y 0e  A0J2%  74  .3  Ԉ0i e e   & a 412.gr.,sbr.460.gr.,reglugerWar(ESB)nr.575/2013umkrfuumlausafjr ' hlutfalleWagegnkrfuumlausafjrhlutfallreglumskv.3.mgr.117.gr.b,enda  'a'sbrottrekaWeWaviWvarandi,A0J^݌i  i   Ќ  "A0JJ"  0 y 0y y 0e  A0J/2%  75  .3  Ԉ0i e e   413.gr.,sbr.428.gr.b,reglugerWar(ESB)nr.575/2013umkrfuumhlutfallstW `  ugrarfjrmgnunareWagegnkrfuumhlutfallstWugrarfjrmgnunarreglum S+! skv.3.mgr.117.gr.b,A0J/݌"i  i   Ќ  "A0JK"  0 y 0y y 0e  A0J72%  76  .3  Ԉ0i e e   7.hlutaAreglugerWar(ESB)nr.575/2013umkrfurumskUrslugjf,A0J7݌#i  i   Ќ  "A0JL"  0 y 0y y 0e  A0J2%  77  .3  Ԉ0i e e   8.hlutareglugerWar(ESB)nr.575/2013umupplUsingagjfstofnana.A0J݌ $i  i   Ќ   *(g00M4ABCD"A0J"  A0J y2g  aa  .3  Ԉ0    0staW2.mgr.komatvrnUjarmlsgreinar,svohlj;Wandi:A0J݌!W%   Ќ  "B;"  B;0 y 2g3  0y y    e   FjrmlaeftirlitiWgeturlagtstj;rnvaldssektirhvernYannsemhefurstaWiWaWYv J""& aWfyrirtkifistarfsleyfisamkvmtlgumYessumgrundvellirangraupplUsingaeWa #' annan;eWlileganhtt.B;݌#(   Ќ  "B;"  B;0 y 2g3  0y y    e   SektirgetanumiWfr100Ys.kr.til800millj.kr.SektirsemlagWarerulgaWila $ ) getaY;veriWhrrieWaalltaW10%afheildarveltusamkvmtsWastasamYykktars v%N!* reikningilgaWilanseWa10%afsWastasamYykktasamstWureikningieflgaWilierhluti A&"+ afsamstWu.B;݌ '",   Ќ  "A0J"  A0J y2g  bb  .3  Ԉ0    0staWorWanna?skalm.a. 3.mgr.kemur:ogannarrastj;rnsUsluviWurlagaogrW '#- stafanavegnabrotaskv.1.mgr.skal.A0J%݌(z$.   Ќ  "A0J"  A0J y2g  cc  .3  Ԉ0    OrWin?hjlgaWilanum cliW3.mgr.fallabrott.A0J݌(   Ќ  "A0J"  A0J y2g  dd  .3  Ԉ0    EliWur3.mgr.orWastsvo:vinningshinsbrotlegaafbrotieWatapssemhannforWast  meWbroti.A0J݌   Ќ  "A0J"  A0J y2g  ee  .3  Ԉ0    eftirorWinu?Stj;rnvaldssektum 5.mgr.kemur:ogWrumstj;rnsUsluviWurlgum.A0J0݌a   Ќ  "A0J"  A0JP y2g  ff  .3  Ԉ0    0staWtilvsunarinnar?1.og2.mlsl.2.mgr. 6.mgr.kemur:3.mgr.A0JP}݌T,   Ќ  K|    K|  125.gr.K|݌  Ќ    y eftir110.gr.lagannakomaYrjrnUjargreinar,110.gr.a!110.gr.c,semorWastsvo,   samtfyrirsgnum:  X  y a.(110.gr.a.)    J    J  SviptingatkvWisrttar.J%݌    Ќ    y FjrmlaeftirlitiWgeturtmabundiWsvipthluthafaeWastofnfjreigandafjrmlafyrirtki   atkvWisrttifyrirtkinubrj;tihannafsrmeWYeimhttisemgreinir1.eWa2.mgr. wO  110.gr. B   y b.(110.gr.b.)   J    J  BannviWstrfumhjfjrmlafyrirtki.J#݌ {  Ќ    y FjrmlaeftirlitiWgeturtmabundiWbannaWeinstaklingisembrUturafsrmeWYeimhtti nF semgreinir1.eWa2.mgr.110.gr.eWabrUturgegnlgumumaWgerWirgegnpeningaYvtti 9 ogfjrmgnunhryWjuverkaaWstarfahjfjrmlafyrirtkjum.   y c.(110.gr.c.) r J    JI  Brottvikningstj;rnarmannseWaframkvmdastj;raeignarhaldsflags.JIs݌ e= Ќ    y FjrmlaeftirlitinuerheimiltaWvkjastj;rnarmannieWaframkvmdastj;raeignarhalds 0 flagsfjrmlasviWi,blandaWseignarhaldsflagsogblandaWseignarhaldsflagsfjrmla  starfsemifrstrfumfyrirbrotgegnkvWumXIII.kaflaumeftirliteWastj;rnvaldsfyrir  mlumsettumgrundvellikaflans. i K|    K|   126.gr.K|  ݌ ' Ќ    y 111.gr.lagannafrfyrirsgn,svohlj;Wandi:Stt.  K|    K|   127.gr.K|  ݌ `  Ќ    y EftirfarandibreytingarverWa112.gr.laganna: S+! / /"A0J"  A0J  y2g  a  .3  Ԉ0    0staWorWsins?stj;rnvaldssekta 1.mlsl.kemur:stj;rnsUsluviWurlaga.A0J  ݌"   Ќ  "A0J"  A0J& y2g  b  .3  Ԉ0    Greininfrfyrirsgn,svohlj;Wandi:RtturtilaWfellaekkisigsk.A0J&S݌#   Ќ  K|    K|[  128.gr.K|[݌ !W% Ќ    y EftirfarandibreytingarverWa112.gr.alaganna: J""& ! !"A0J"  A0Jf y2g  a  .3  Ԉ0    0staWorWsins?stj;rnvaldssektir 1.mgr.kemur:stj;rnsUsluviWurlg.A0Jf݌#'   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    Greininfrfyrirsgn,svohlj;Wandi:FresturtilaWleggjastj;rnsUsluviWurlg.A0J݌#(   Ќ  K|    K|  129.gr.K|݌ v%N!* Ќ    y EftirfarandibreytingarverWa1.mgr.112.gr.blaganna: A&"+ / /"A0J"  A0J y2g  a  .3  Ԉ0    3.tlul.orWastsvo:1.og2.mgr.19.gr.umaWstarfasamrmiviWeWlilegaogheil  '", brigWaviWskiptahttiogvenjurfjrmlamarkaWi.A0J;݌'#-   Ќ  "A0J"  A0J y2g  b  .3  Ԉ0    9.og10.tlul.fallabrott.A0J݌(z$.   Ќ  _"A0J"  A0J y2g  c  .3  Ԉ0    eftir_tilvsuninni_Ԁ?32.gr. 12.tlul.kemur:32.gr.a.A0J݌(   Ќ  "A0J"  A0J y2g  d  .3  Ԉ0    undan_tilvsuninni_Ԁ?40.gr. 13.tlul.kemur:1.mgr.A0J݌   Ќ  "A0J"  A0J, y2g  e  .3  Ԉ0    eftir15.tlul.kemurnUrtluliWur,svohlj;Wandi:1.mgr.52.gr.eumtilkynninguum  brotgegn_varfrniskrfum_ԀeWaumaWfyrirtkis_fallanda_Ԁfti.A0J,Y݌a   Ќ  "A0J"  A0J  y2g  f  .3  Ԉ0    0staW20.tlul.komatveirnUirtluliWir,svohlj;Wandi:A0J :݌T,   Ќ   4ABCD(%00*! !0 y 0y y 0e  "A0J"  A0J 2%  21  .3  Ԉ0i e e   57.gr.bum_kaupauka_,A0J 9݌i  i   Ќ  "A0J"  0 y 0y y 0e  A0J'2%  22  .3  Ԉ0i e e   57.gr.cumendurskoWunstarfskjaraoggreiWslur_kaupauka_.A0J'݌i  i   Ќ   *(g004ABCD6"A0J"  A0J&  y2g  g  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?57.gr.b 21.tlul.kemur:57.gr.d.A0J& S ݌    Ќ  "A0J"  A0Jp! y2g  h  .3  Ԉ0    0staWorWsins?arWs 23.tlul.kemur:_hagnaWar_.A0Jp!!݌ X   Ќ  "A0J"  A0J" y2g  i  .3  Ԉ0    24.,25.og29.tlul.fallabrott.A0J""݌K #    Ќ  "A0J "  A0J# y2g  j  .3  Ԉ0    ViWbtastYrrnUirtluliWir,svohlj;Wandi:A0J##݌     Ќ   4ABCD(%00 *!! !0 y 0y y 0e  "A0J!"  A0J%2%  34  .3  Ԉ0i e e   405.gr.reglugerWar(ESB)nr.575/2013umskilyrWifyrirYvaWbera_tlnahttu_    vegna_verWbrfaWrar_ԀstWu,A0J%%݌ i  i   Ќ  "A0J""  0 y 0y y 0e  A0Jb'2%  35  .3  Ԉ0i e e   7.hlutaAreglugerWar(ESB)nr.575/2013umkrfurum_skUrslugjf_,A0Jb''݌wO i  i   Ќ  "A0J#"  0 y 0y y 0e  A0J(2%  36  .3  Ԉ0i e e   8.hlutareglugerWar(ESB)nr.575/2013um_upplUsingagjf_Ԁstofnana.A0J(E)݌B i  i   Ќ   *(g0 0$4ABCD$K|    K|*  130.gr.K|*+݌   Ќ    y 112.gr.clagannafrfyrirsgn,svohlj;Wandi:_Saknmi_Ԁ_o.fl_. {  K|    K|*,  131.gr.K|*,Q,݌ 9 Ќ    y EftirfarandibreytingarverWa112.gr.dlaganna:  ! !"A0J"  A0J5- y2g  a  .3  Ԉ0    0staWorWsins?_stj;rnvaldssektum_ 1._mlsl_.2.mgr.kemur:_stj;rnsUsluviWurlgum_.A0J5-b-݌   Ќ  "A0J"  A0J. y2g  b  .3  Ԉ0    Greininfrfyrirsgn,svohlj;Wandi:Kratillgreglu.A0J./݌r   Ќ  K|    K|0  132.gr.K|0)0݌ 0 Ќ    y 0staWorWanna?30.gr.umtakmarkanirst;rum_httuskuldbindingum_Ԁogreglumsettum  grundvellikvWisins 112.gr.elagannakemur:kvWum4.hlutareglugerWar(ESB)  nr.575/2013umtakmarkanirst;rum_httuskuldbindingum_. i K|    K|%2  133.gr.K|%2L2݌ ' Ќ    y 0staW_tilvsananna_Ԁ?86.gr.h og?86.gr.i 112.gr.flagannakemur:107.gr.c;og:107.  gr.d.  K|    K|3  134.gr.K|33݌ S+! Ќ    y eftir112.gr.flagannakomatvrnUjargreinar,112.gr.gog112.gr.h,semorWastsvo, " samtfyrirsgnum: #  y a.(112.gr.g.) !W% J    J4  BirtingkvarWanaum_stj;rnsUsluviWurlg_.J4#5݌ J""& Ќ    y _FjrmlaeftirlitiW_ԀskalbirtavefsnumkvarWanirum_stj;rnsUsluviWurlg_Ԁvegnabrota #' gegnlgumYessum,YarmeWalumhverbrotineruogYeinstaklingaoglgaWilasemeru #( ltnirstaviWurlgum,nstWulausrartafareftiraWviWkomandiaWilarhafaveriW_upplUstir_ $ ) um_kvarWanirnar_.Ef_kvarWanirnar_Ԁerubornarundird;mst;laskal_FjrmlaeftirlitiW_Ԁjafn v%N!* framtbirtaupplUsingarumstWuogniWurstWu_d;msmlanna_.UpplUsingarnarskuluvera A&"+ _vefnum_Ԁminnstfimmr.Pers;nuupplUsingarskuluY;ekkivera_vefnum_ԀlengurennauW  '",  synlegtgeturtalistsamrmiviWlgum_pers;nuvernd_Ԁogvinnslupers;nuupplUsinga. '#-  y _FjrmlaeftirlitiW_Ԁskalf&   restabirtinguskv.1.mgr.eWabirtakvarWanirn_pers;nugreinan (  legra_ԀauWkennaefannaW'(:myndivaldaviWkomandieinstaklingumeWa_lgaWilum_Ԁtj;nisem  vriekkieWlilegusamrmiviWbrotiWeWastofnaWistWugleika_fjrmlamarkaWi_ԀeWayfir  standandiranns;kn_sakamls_Ԁhttu. a  y b.(112.gr.h.)  J    Jr=  _UpplUsingagjf_ԀtilEvr;psku_bankaeftirlitsstofnunarinnar_Ԁum_stj;rnsUsluviWurlg_.Jr==݌  Ќ    y _FjrmlaeftirlitiW_ԀskalupplUsaEvr;psku_bankaeftirlitsstofnunina_ԀumkvarWanirum_stj;rn   sUsluviWurlg_ԀvegnabrotagegnlgumYessumogumd;msmlvegnaYeirraogniWurstWur  X Yeirra. K #  K|    K|L@  135.gr.K|L@s@݌    Ќ    y 115.gr.lagannafellurbrott,samtfyrirsgn.   K|    K|0A  136.gr.K|0AWA݌ B  Ќ    y EftirfarandibreytingarverWa116.gr.laganna:    ! !"A0J"  A0J9B y2g  a  .3  Ԉ0    1.mgr.orWastsvo:A0J9BfB݌    Ќ  "B;"  B;,C0 y 2g3  0y y    e   Xrttfyrir_starfsheimildir_Ԁ_Hafnab;tasj;Ws_Ԁsamkvmt_hafnalgum_,nr.61/2003,og {  _HsnWissj;Ws_ԀogHsnWisog_mannvirkjastofnunar_ԀsamkvmtlgumumhsnWis nF ml,nr.44/1998,teljastYessiraWilarekkitil_fjrmlafyrirtkja_ԀsamkvmtlgumYess 9 um.B;,CYC݌   Ќ  "A0J"  A0J&F y2g  b  .3  Ԉ0    ViW3.mgr.btastYrrnUir_mlsliWir_,svohlj;Wandi:X.kaflium_eiginfjrauka_Ԁgildirekki  umByggWastofnun.ByggWastofnunogLnasj;Wursveitarflaga_ohf_.eruundanYegin r krfumumreglubundin_skUrsluskil_ԀumlaustfogstWugafjrmgnun.SeWlabanki e= 0slandsgeturundanskiliWByggWastofnunogLnasj;Wsveitarflaga_ohf_.Wrumkrfum 0 um_skUrsluskil_ԀsamkvmtlgumYessumeWa_stj;rnvaldsfyrirmlum_Ԁsemsetteru  grundvelliYeirraefYaueruekkinauWsynlegtilaW_FjrmlaeftirlitiW_Ԁgetihaftfull  ngjandieftirlitmeWYeimeWagegntWrumhlutverkumsnum,eftiratvikummeWYv i aWtakmarkakrfurumtWni&  eWaumfang_skUrsluskila_ԀfrByggWastofnunogLnasj;Wi \4 sveitarflaga_ohf_.'\KA0J&FSF݌'   Ќ  K|    K|/L  137.gr.K|/LVL݌  Ќ    y 116.gr.alagannafellurbrott,samtfyrirsgn. `  K|    K|M  138.gr.K|M"  A0JU y2%  63  .3  Ԉ0    1.mgr.344.gr.umhlutabrfavsitlur.A0JU݌'#-   Ќ  "A0J?"  A0J[ y2%  64  .3  Ԉ0    6.mgr.352.gr.umtreikninghreinniheildargjaldeyrisstWu.A0J[݌(z$.   Ќ  _"A0J@"  A0J y2%  65  .3  Ԉ0    3.mgr.354.gr.um_gjaldmiWla_ԀmeWnnafylgni.A0J݌(   Ќ  "A0JA"  A0J y2%  66  .3  Ԉ0    4.mgr.358.gr.umsrstaka_gerninga_.A0J݌   Ќ  "A0JB"  A0J y2%  67  .3  Ԉ0    4.mgr.363.gr.umleyfitilaWnotaeiginlkn.A0J݌   Ќ  "A0JC"  A0J y2%  68  .3  Ԉ0    5.mgr.382.gr.umverklagsreglurumaWundanskiljaviWskiptiviW_;fjrhagslega_Ԁm;t a aWilameWstaWfestuYriWjalandifrkrfumvegna_eiginfjrgrunns_ԀaWYvervarWar_leiW T, rttingarhttu_Ԁvegna_tlnavirWi_.A0J#݌   Ќ  "A0JD"  A0J| y2%  69  .3  Ԉ0    7.mgr.383.gr.um_Yr;uWu_Ԁ_mliaWferWirnar_.A0J|݌   Ќ  "A0JE"  A0J y2%  70  .3  Ԉ0    8.og9.mgr.390.gr.umtreikning_httuskuldbindingarvirWi_.A0J݌    Ќ  "A0JF"  A0J y2%  71  .3  Ԉ0    4.mgr.394.gr.umviWmiWfyrir_auWkenningu_Ԁ_skuggabankastarfsemi_Ԁskv.2.mgr.394.  X gr.reglugerWar(ESB)nr.575/2013.A0JC݌K #    Ќ  "A0JG"  A0J y2%  72  .3  Ԉ0    2.og3.mgr.410.gr.umsamrmdskilyrWifyrirbeitingu.A0J݌     Ќ  "A0JH"  A0J y2%  73  .3  Ԉ0    3.mgr.og3.mgr.a415.gr.um_skUrslugjf_Ԁum_lausafjrstWu_.A0J݌     Ќ  "A0JI"  A0JK y2%  74  .3  Ԉ0    4.og5.mgr.419.gr.um_gjaldmiWla_ԀmeWtakmarkanir_tiltkileika_Ԁ_lausafjreigna_.A0JKx݌    Ќ  "A0JJ"  A0J y2%  75  .3  Ԉ0    10.mgr.422.gr.umhlutlgarviWmiWaniraWYvervarWar_tstreymi_Ԁlausafjr.A0J݌wO    Ќ  "A0JK"  A0J> y2%  76  .3  Ԉ0    3.mgr.423.gr.umhugtakiWmikilvgiogaWferWirtilaWmla_viWb;tartstreymi_.A0J>k݌B    Ќ  "A0JL"  A0J y2%  77  .3  Ԉ0    6.mgr.425.gr.umhlutlgarviWmiWaniraWYvervarWar_innstreymi_Ԁlausafjr.A0J݌     Ќ  "A0JM"  A0J y2%  78  .3  Ԉ0    426.gr.umuppfrslu_framtWarlausafjrkrafna_.A0J(݌    Ќ  "A0JN"  A0J+ y2%  79  .3  Ԉ0    7.og9.mgr.430.gr.um_skUrslugjf_Ԁum_varfrniskrfur_Ԁog_fjrhagsupplUsingar_.A0J+X݌{    Ќ  "A0JO"  A0J y2%  80  .3  Ԉ0    6.mgr.430.gr.bum_skUrslugjf_ԀaWYvervarWar_markaWshttu_.A0J݌nF   Ќ  "A0JP"  A0J- y2%  81  .3  Ԉ0    434.gr.aumsamrmdsniWfyrir_upplUsingagjf_.A0J-Z݌9   Ќ  "A0JQ"  A0Ja y2%  82  .3  Ԉ0    1.og3.mgr.460.gr.umlaustf.A0Ja݌   Ќ  "A0JR"  A0Jb y2%  83  .3  Ԉ0    6.mgr.481.gr.um_viWb;tarsur_Ԁog_frdrtt_.A0Jb݌   Ќ  "A0JS"  A0J y2%  84  .3  Ԉ0    3.mgr.487.gr.umliWisemeruundanskildirfrbeitingueldrireglnaliWumalmenns r eiginfjrYttar1eWaliWumviWb;tareiginfjrYttar1WrumYttum_eiginfjrgrunns_.A0J݌e=   Ќ  "A0JT"  A0J y2%  85  .3  Ԉ0    5.mgr.492.gr.um_umbreytingarkvWi_ԀvegnabirtingarupplUsingaum_eiginfjrgrunn_.A0J݌0   Ќ  "A0JU"  A0J  y2%  86  .3  Ԉ0    3.mgr.495.gr.ummeWferWfjrhWum_httuskuldbindinga_Ԁvegnahlutabrfasam  kvmt_innramatsaWferWinni_.A0J :݌   Ќ   y SeWlabanka0slandserheimiltaWsetjareglurumlaustfogstWugafjrmgnun_fjrmla i fyrirtkja_.0reglunumerheimiltaWkveWaumlgmarkogmeWaltal_lauss_Ԁfjroglgmark \4 stWugrar_fjrmgnunar_Ԁslenskumkr;numogerlendum_gjaldmiWlum_ԀogYeimmkveWa ' aWmismunandikvWigildiumeinstakaflokka_fjrmlafyrirtkja_.   y SeWlabanka0slandserheimiltaWkveWaumhvernigvalog_heimildarkvWum_Ԁsam  kvmtreglugerW(ESB)nr.575/2013erbeittmeWsetningureglna. `  K|    K|-  141.gr.K|-T݌ " Ќ    y 117.gr.clagannafellurbrott,samtfyrirsgn. # K|    K|  142.gr.K|:݌ !W% Ќ    y kvWitilbrWabirgWaI,II,Vog_VII_!XIIIlgunumfallabrott. J""& K|    K|9  143.gr.K|9`݌ #( Ќ    y kvWitilbrWabirgWaIIIlgunumorWastsvo: $ )  y ViWsetningureglnaskv.117.gr.berSeWlabanka0slandsheimiltaWvsatilbirtingar v%N!* reglugerWum_Stj;rnartWindum_Ԁ_Evr;pusambandsins_Ԁensku.NUtiSeWlabanki0slandsYessa A&"+ heimildskalhanngeraenskartgfurreglugerWannaaWgengilegarvefsnum.  '",   '#- O|    O|  II.&   KAFLIO|$݌ (     N     N  Breytinglgumum_aukatekjur_Ԁrkissj;Ws,nr.88/1991.N݌  Ќ    K|    K|   144.gr.K| ݌  Ќ    y EftirfarandibreytingarverWa11.gr.laganna: a ! V! *(g00V4ABCD"A0J"  A0J(  y2g  a  .3  Ԉ0    Tilvsunin?1.og2.tlul.1.mgr. 3.'(GԀtlul.fellurbrott.A0J( U ݌T,   Ќ  "A0J"  A0J[  y2g  b  .3  Ԉ0    Tilvsunin?3.tlul.1.mgr. 4.tlul.fellurbrott.A0J[  ݌   Ќ  "A0J"  A0Jv  y2g  c  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?4.tlul.1.mgr.4.gr.laganr.161/2002 5.tlul.kemur:lgnr.  17/2013.A0Jv  ݌    Ќ  "A0J"  A0J  y2g  d  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?5.tlul.1.mgr.4.gr.laganr.161/2002 6.tlul.kemur:lgnr.  X 115/2021.A0J ' ݌K #    Ќ  "A0J"  A0J  y2g  e  .3  Ԉ0    7.tlul.fellurbrott.A0J  ݌     Ќ  "A0J"  A0Js  y2g  f  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?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.A0Js  ݌    Ќ  O|    O|K   III.KAFLIO|K r ݌ B  Ќ   N     N   BreytinglgumumstaWgreiWsluskattsfjrmagnstekjur,nr.94/1996.N ݌    Ќ    K|    K|   145.gr.K| ݌   Ќ    y 0staW_tilvsunarinnar_Ԁ?5.tlul.1.mgr.4.gr.lagaumfjrmlafyrirtki,nr.161/2002 3. {  mgr.2.gr.lagannakemur:lgummarkaWifyrirfjrmlagerninga. nF O|    O|V   _IV_.KAFLIO|V } ݌  Ќ   N     N    Breytinglgumumskyldutryggingulfeyrisrttinda  ogstarfsemilfeyrissj;Wa,nr.129/1997.N  4 ݌ r Ќ    K|    K|   146.gr.K| < ݌ e= Ќ    y EftirfarandibreytingarverWa8.gr.laganna: 0 / /"A0J"  A0J*  y2g  a  .3  Ԉ0    0staWorWanna?sparisj;Wumog_verWbrfafyrirtkjum_ 1._mlsl_.4.mgr.kemur:og  sparisj;Wum.A0J* W ݌   Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    0staWorWanna?sparisj;Waog_verWbrfafyrirtkja_ 2._mlsl_.4.mgr.kemur:ogspari i sj;Wa.A0J  ݌\4   Ќ  "A0J"  A0J  y2g  c  .3  Ԉ0    eftir4.mgr.kemurnUmlsgrein,svohlj;Wandi:A0J  ݌'   Ќ  "B;"  B; 0 y 2g3  0y y    e   Erlendum_verWbrfafyrirtkjum_,semhafastaWfestuWrurkiinnanEvr;pska_efna  hagssvWisins_ԀogstarfsleyfiWrurkiinnanEvr;pska_efnahagssvWisins_,aWildarrki  _stofnsamnings_Ԁ_Frverslunarsamtaka_ԀEvr;pueWaFreyjum,erheimiltaWstundastarfsemi `  skv.II.kaflaYessaralaga,meWstofnun_tibs_Ԁhrlandi,sbr.61.gr.laganr.115/2021, S+! ummarkaWifyrirfjrmlagerninga,eWanstofnunar_tibs_,sbr.60.gr.smulaga. " kvWi60.og61.gr.Yeirralagagildaumheimildir_verWbrfafyrirtkja_ԀtilaWstunda # starfsemiskv.II.kaflaYessaralagaeftirYvsemviW.B;  ݌ $   Ќ  K|    K|   14& , 7.gr.K|  ݌ J""& Ќ    y 0staWorWanna?staWistpr;f_verWbrfaviWskiptum_ԀsamrmiviW53.gr.lagaum #' fjrmlafyrirtki 4.mgr.34.gr.lagannakemur:_verWbrfarttindi_Ԁskv.40.gr.lagaum #( markaWifyrirfjrmlagerninga,nr.115/202',J" 1. $ ) K|    K|   148.gr.K|  ݌ A&"+ Ќ    y 2.mgr.42.gr.lagannafellurbrott.  '",   '#- O|    O|   V.K& ,  AFLIO|  ݌ (     N     Ng   BreytinglgumumopinberteftirlitmeWfjrmlastarfsemi,nr.87/1998.Ng  ݌  Ќ    K|    K|D   149.gr.K|D k ݌  Ќ    y EftirfarandibreytingarverWa1.mgr.2.',( gr.laganna: a / /"A0J"  A0Jt  y2g  a  .3  Ԉ0    2.tlul.orWastsvo:_lnafyrirtkja_.A0Jt  ݌T,   Ќ  "A0J"  A0J  y2g  b  .3  Ԉ0    6.tlul.orWastsvo:_verWbrfafyrirtkja_.A0J ݌   Ќ  K|    K|!   150.gr.K|! ! ݌   Ќ    y ViW1._mlsl_.3.mgr.9.gr.lagannabtist:oggetur_FjrmlaeftirlitiW_ԀkallaWeinstaklinga  X tilskUrslugjafarYvskyni. K #  O|    O|Z#   _VI_.KAFLIO|Z# # ݌    Ќ   N     N$   Breytinglgumumryggifyrirmla_greiWslukerfum_Ԁog   _verWbrfauppgjrskerfum_,nr.90/1999.N$ 8$ ݌ wO  Ќ    K|    K|W%   151.gr.K|W% ~% ݌ B  Ќ    y 0staW_tilvsunarinnar_Ԁ?skv.4.gr.laganr.161/2002,umfjrmlafyrirtki aliW2.tlul.    2.gr.lagannakemur:samkvmtlgumumfjrmlafyrirtkieWalgumummarkaWifyrir   fjrmlagerninga. {  O|    O|.'   _VII_.KAFLIO|.' U' ݌ 9 Ќ   N     N'   Breytinglgumumtekjuskatt,nr.90/2003.N' ( ݌  Ќ    K|    K|(   152.gr.K|( ( ݌  Ќ    y 0staWorWanna?_fjrmlafyrirtkjum_Ԁskv.1.tlul.1.mgr. 3._mlsl_.8.tlul.1.mgr.3.gr. r lagannakemur:viWskiptabnkumskv. e= O|    O|?*   _VIII_.KAFLIO|?* f* ݌  Ќ   N     N*   Breytinglgumum_vtryggingarsamninga_,nr.30/2004.N* + ݌  Ќ    K|    K|+   153.gr.K|+ , ݌ i Ќ    y 0staW_tilvsananna_Ԁ?2.tlul.1.mgr.1.gr.a og?3.tlul.1.mgr.1.gr.a ogorWanna \4 ?verWbrfafyrirtkisemuppfyllirekkiskilyrWi3.mgr.25.gr. 2.tlul.2.gr.laganna ' 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.   Breytinglgumumfjrhagslegar_tryggingarrWstafanir_,nr.46/2005.N. . ݌ S+! Ќ    K|    K|/   154.gr.K|/ / ݌ " Ќ    y 0staW_tilvsunarinnar_Ԁ?4.gr. aliW3.tlul.1.gr.lagannakemur:1.tlul.1.mgr.1.gr.b. # O|    O| 1   X.KA&  FLIO| 1 11 ݌ !W% Ќ   N     N1   Breytinglgumumheimildtilfjrveitingarrrkissj;Wivegnasrstakra J""& aWstWna_fjrmlamarkaWi_Ԁ_o.fl_.,nr.125/2008.N1 1 ݌ #' Ќ    K|    K|3   155.gr.K|3 A3 ݌ #( Ќ    y Tilvsunin?1.tlul.1.mgr. lokamlsliW3'!U1 .mgr.1.gr.lagannafellurbrott. $ ) K|    K|<4   156.gr.K|<4 c4 ݌ A&"+ Ќ    y 0staW_tilvsunarinnar_Ԁ?66.gr. lokamlsliW2.gr.lagannakemur:70.gr.  '",   '#- O|    O|5   _XI_.KA& ,  FLIO|5 5 ݌ (     N     N^6   BreytinglgumumumboWsmannskuldara,nr.100/2010.N^6 6 ݌  Ќ    K|    K|(7   157.gr.K|(7 O7 ݌  Ќ    y EftirfarandibreytingarverWa1.mgr.5.gr.',(5 Ԁlaganna: a / /"A0J"  A0JX8  y2g  a  .3  Ԉ0    0staWorWanna?AWilarsemhafaleyfitilaWstundastarfsemiskv.2.og3.tlul.1.mgr. T, 3.gr.laga 1._mlsl_.kemur:LnastofnanirmeWstarfsleyfisamkvmtlgum.A0JX8 8 ݌   Ќ  "A0J"  A0J):  y2g  b  .3  Ԉ0    0staWorWanna?stundiYaWeWahafistundaWstarfsemiskv.2.og3.tlul.1.mgr.3.gr.  Yeirralaga 2._mlsl_.kemur:hafiYaWeWahafihaftveitingu_tlna_ԀsemfjrmgnuWeru   meW_endurgreiWanlegum_ԀfjrmunumfralmenningieWa_eignaleigu_ԀaWmeginstarfsemi.A0J): V: ݌ X   Ќ  O|    O|<   _XII_.KAFLIO|< = ݌    Ќ   N     N=   Breytinglgumum_fjrsUsluskatt_,nr.165/2011.N= = ݌    Ќ    K|    K|>   158.gr.K|> > ݌   Ќ    y 0staWorWanna?_ViWskiptabankar_,_sparisj;Wir_,_lnafyrirtki_,verWbrfafyrirtki,_verWbrfa wO  miWlanir_,rekstrarflgverWbrfasj;Wa,svoognnurfjrmlafyrirtkisamkvmtlgumnr. B  161/2002,umfjrmlafyrirtki,_rafeyrisfyrirtki_Ԁsamkvmtlgumnr.17/2013,umtgfu    ogmeWferW_rafeyris_ 2.tlul.2.gr.lagannakemur:Fjrmlafyrirtkisamkvmtsamnefnd   umlgum,nr.161/2002,_rafeyrisfyrirtki_Ԁsamkvmtlgumnr.17/2013,umtgfuogmeW {  ferW_rafeyris_,_rekstraraWilar_ԀsrhfWrasj;Wasamkvmtsamnefndumlgum,nr.45/2020, nF rekstrarflgverWbrfasj;Wasamkvmtlgumnr.116/2021,umverWbrfasj;Wi. 9 O|    O|C   &  _XIII_.KAFLIO|C C ݌  Ќ   N     NND   BreytinglgumumgreiWslukostnaWarviWrekstur r umboWsmannsskuldara,nr.166/2011.NND xD ݌ e= Ќ    K|    K|WE   159.gr.K|WE ~E ݌ 0 Ќ    y EftirfarandibreytingarverWa1.mgr.1.gr.laganna:'C   / /"A0J"  A0JF  y2g  a  .3  Ԉ0    0staWorWanna?AWilarsemhafaleyfitilaWstundastarfsemiskv.2.og3.tlul.1.mgr.  3.gr.laga 1._mlsl_.kemur:LnastofnanirmeWstarfsleyfisamkvmtlgum.A0JF F ݌i   Ќ  "A0J"  A0JXH  y2g  b  .3  Ԉ0    0staWorWanna?stundiYaWeWahafistundaWstarfsemiskv.2.og3.tlul.1.mgr.3.gr. \4 Yeirralaga 2._mlsl_.kemur:hafiYaWeWahafihaftveitingu_tlna_ԀsemfjrmgnuWeru ' meW_endurgreiWanlegum_ԀfjrmunumfralmenningieWa_eignaleigu_ԀaWmeginstarfsemi.A0JXH H ݌   Ќ  O|    O|K   _XIV_.KAFLIO|K ?K ݌ `  Ќ   N     NK   BreytinglgumumtgfuogmeWferW_rafeyris_,nr.17/2013.NK K ݌ S+! Ќ    K|    K|L   160.gr.K|L L ݌ " Ќ    y 0staW_tilvsunarinnar_Ԁ?5.mgr.84.gr.laga 11.gr.lagannakemur:a!eliW1.mgr.26.gr. # reglugerWarEvr;puYingsinsogrWsins(ESB)nr.575/2013,sbr.lg.  $ K|    K|iN   161.gr.K|iN N ݌ J""& Ќ    y 0staWorWsins?fjrmlafyrirtki 2._mlsl_.1.mgr.14.gr.lagannakemur:_rafeyris #' fyrirtki_. #( O|    O|O   _XV_.KAFLIO|O P ݌ v%N!* Ќ   N     NP   Breytinglgumumleigu_skrningarskyldra_Ԁkutkja,nr.65/2015.NP P ݌ A&"+ Ќ    K|    K|Q   162.gr.K|Q Q ݌  '", Ќ    y 0staWorWanna?starfsemi_lnafyrirtkja_ 2.mgr.1.gr.lagannakemur:kaupeWa_fjr '#- mgnunarleigu_. (z$. Ї_K|    K|S   163.gr.K|S FS ݌ ( Ќ    y 0staWorWanna?lggiltlnafyrirtki 1.mlsl.2.mgr.6.gr.og6.tlul.1.mgr.12.gr.  lagannakemur:lggiltakaupeWafjrmgnunarleigu.  O|    O|T   XVI.KAFLIO|T T ݌ T, Ќ   N     N"U   Breytinglgumumvtryggingastarfsemi,nr.100/2016.N"U LU ݌  Ќ    K|    K|U   164.gr.K|U V ݌  Ќ    y LokamlsliWur1.mgr.og2.mgr.70.gr.lagannafallabrott.   O|    O|V   XVII.KAFLIO|V W ݌ K #  Ќ   N     NuW   Breytinglgumumfasteignalntilneytenda,nr.118/2016.NuW W ݌    Ќ    K|    K|BX   165.gr.K|BX iX ݌    Ќ    y Tilvsunin?1.!3.tlul.1.mgr. 16.tlul.4.gr.lagannafellurbrott.   O|    O|KY   XVIII.KAFLIO|KY rY ݌ B  Ќ   N     NY   BreytinglgumumviWb;tareftirlitmeWfjrmlasamsteypum,nr.61/2017.NY Z ݌    Ќ    K|    K|Z   166.gr.K|Z Z ݌   Ќ    y 0staWtilvsunarinnar?skv.X.kaflalaga 14.og15.tlul.2.gr.lagannakemur:sam {  kvmtlgum. nF K|    K|\   167.gr.K|\ (\ ݌  Ќ    y EftirfarandibreytingarverWa17.gr.laganna:  / /"A0J"  A0J]  y2g  a  .3  Ԉ0    0staWtilvsunarinnar?X.kaflalaga 2.mlsl.1.mgr.kemur:lg.A0J] D] ݌r   Ќ  "A0J"  A0JF^  y2g  b  .3  Ԉ0    0staWtilvsunarinnar?skv.84.gr.a!84.gr.claga 2.mgr.kemur:samkvmtlgum.A0JF^ s^ ݌e=   Ќ  K|    K|_   168.gr.K|_ _ ݌  Ќ    y 0staWtilvsunarinnar?84.gr.laga 1.mlsl.1.mgr.18.gr.lagannakemur:92.gr.reglu  gerWar(ESB)nr.575/2013,sbr.lg. i O|    O|`   XIX.KAFLIO|` a ݌ ' Ќ   N     N}a   BreytinglgumumafleiWuviWskipti,miWlgam;taWilaogafleiWuviWskiptaskrr,  nr.15/2018.N}a a ݌  Ќ    K|    K|b   169.gr.K|b b ݌ `  Ќ    y 2.gr.lagannaorWastsvo,samtfyrirsgn: S+! 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(z$.  y SeWlabanki0slandsgetursettnnarireglurum_kaupaukakerfi_.0reglunumm_m.a.___ԀkveWa ( umskilgreiningufastrastarfskjaraog_kaupauka_,markmiW_kaupaukakerfis_,rangursog  _httumat_,innraeftirlit,jafnvgimillifastrastarfskjaraog_kaupauka_,_rWningarkaupauka_,  frestun,lkkun,afturklluneWa_endurkrfu_Ԁ_kaupauka_,_upplUsingagjf_Ԁoggagnsi. a  y c.(21.gr.b.)  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" K|    K|   179.gr.K|  ݌  $ Ќ    y 0staWorWanna?ogbreytilegumstarfskjrum 5.tlul.8.mgr.45.gr.lagannakemur: !W% starfskjrumogkaupauka. J""& K|    K|   180.gr.K| ݌ #( Ќ    y 0staWorWsins?orWiW 2.mgr.80.gr.lagannakemur:orWin. $ ) K|    K|   181.gr.K| ݌ A&"+ Ќ    y 12.tlul.1.mgr.101.gr.lagannaorWastsvo:21.gr.umstarfskjarastefnu,21.gr.aum  '", kaupaukaog21.gr.bumstarfslokasamninga. '#-  (z$. K|    K|K   182.gr.K|K r ݌ ( Ќ    y 12.tlul.2.mgr.117.gr.lagannaorWastsvo:Starfskjarastefnu,kaupaukakerfiogstarfs  lokasamninga,sbr.21.gr.,21.gr.aog21.gr.b.  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H ݌ {  Ќ    y EftirfarandibreytingarverWa17.gr.laganna: nF / /"A0J"  A0J7  y2g  a  .3  Ԉ0    2.mgr.orWastsvo:A0J7 d ݌9   Ќ  "B;"  B;* 0 y 2g3  0y y    e   SkuldbindingarskuluteljasttilfjrhWarlgmarkskrfueiginfjrgrunnsoghfra  skuldbindingaefYruppfyllallskilyrWieftirfarandigreinumreglugerWar(ESB)nr.  575/2013:B;* W ݌r   Ќ  "C"  C 0 y 0y y e2g  1  .3  Ԉ0    72.gr.a.C  ݌e=   Ќ  "C"  C 0 y 0y y e2g  2  .3  Ԉ0    72.gr.b,aWundanskildumdliW2.mgr.C + ݌0   Ќ  "C"  C1 0 y 0y y e2g  3  .3  Ԉ0    72.gr.c.C1 ^ ݌   Ќ  "A0J"  A0J@  y2g  b  .3  Ԉ0    5.tlul.3.mgr.fellurbrott.A0J@ m ݌   Ќ  K|    K|=   185.gr.K|= d ݌ \4 Ќ    y 21.gr.lagannafellurbrott,samtfyrirsgn. ' K|    K|    186.gr.K|  G ݌  Ќ    y 0staWtilvsunarinnar?20.og21.gr. 1.mlsl.1.mgr.22.gr.lagannakemur:og20.gr. `  K|    K|>   187.gr.K|> e ݌ " Ќ    y 0staWtilvsunarinnar?4.mgr.86.gr.g 1.tlul.2.mgr.29.gr.lagannakemur:3.mgr. # 107.gr.a.  $ K|    K||!   188.gr.K||! ! ݌ J""& Ќ    y 0staWorWsins?hfum 3.tlul.2.mgr.30.gr.lagannakemur:eftirgefanlegum. #' K|    K|"   189.gr.K|" " ݌ $ ) Ќ    y 0staWorWsins?hfar 1.tlul.ogorWsins?hfum 2.tlul.1.mgr.55.gr.laganna v%N!* kemur:eftirgefanlegar;og:eftirgefanlegum. A&"+ K|    K|#   190.gr.K|# "$ ݌ '#- Ќ    y 0staWorWsins?hfra 1.tlul.3.mgr.57.gr.lagannakemur:__eftirgefanlegra_. (z$. ЇK|    K|A%   191.gr.K|A% h% ݌ ( Ќ    y EftirfarandibreytingarverWa58.gr.laganna:  ! !"A0J"  A0JI&  y2g  a  .3  Ԉ0    0staWorWanna?_hfra_Ԁskuldbindingasemeftirstanda,semekkieruundanYegnareftir  gjfskv.56.gr. 5.tlul.1.mgr.kemur:_eftirgefanlegra_Ԁskuldbindinga,Y.m.t._skulda a gerninga_Ԁskv.3.tlul.1.mgr.85.gr.a,semeftirstanda.A0JI& v& ݌T,   Ќ  "A0J"  A0J(  y2g  b  .3  Ԉ0    0staWorWsins?_hfra_ 1._mlsl_.2.mgr.kemur:_eftirgefanlegra_.A0J( ( ݌   Ќ  K|    K|@*   192.gr.K|@* g* ݌   Ќ    y 0staW_tilvsunarinnar_Ԁ?86.gr.k 5.mgr.69.gr.lagannakemur:107.gr.f.  X K|    K|p+   193.gr.K|p+ + ݌    Ќ    y 0staWorWsins?_hfra_ 3.tlul.1.mgr.79.gr.lagannakemur:_eftirgefanlegra_.    K|    K|,   194.gr.K|, , ݌ wO  Ќ    y 0staW_tilvsunarinnar_Ԁ?skv.1.mgr.84.gr.lagaumfjrmlafyrirtki,nr.161/2002  B  3.mgr.87.gr.alagannakemur:einsoghannerskilgreindursamkvmtlgumumfjrmla    fyrirtki.   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Ԁ1.mgr.4.gr.lagaumfjrmlafyrirtki,nr.161/ r 2002 24.gr.lagannakemur:samkvmtlgumumfjrmlafyrirtkieWalgumummark e= aWifyrirfjrmlagerninga. 0 K|    K|2   & a 196.gr.K|2 2 ݌  Ќ    y eftirorWunum?lgumumfjrmlafyrirtki 1.mgr.28.gr.lagannakemur:eWalgum i ummarkaWifyrirfjrmlagernin'a2 ga. \4 O|    O|3   _XXIV_.KAFLIO|3 #4 ݌  Ќ   N     N4   Breytinglgumum_greiWsluYj;nustu_,nr.114/2021.N4 4 ݌  Ќ    K|    K|5   197.gr.K|5 5 ݌ `  Ќ    y EftirfarandibreytingarverWa3.gr.laganna: S+! / /"A0J"  A0J6  y2g  a  .3  Ԉ0    3.tlul.orWastsvo:_Eiginfjrgrunnur_:_Eiginfjrgrunnur_Ԁeinsoghannerskilgreindur " lgumumfjrmlafyrirtki,Yarsema.m.k.75%af_eiginfjrYtti_Ԁ1erformialmenns # eiginfjrYttar1og_eiginfjrYttur_Ԁ2erjafneWaminnienYriWjunguraf_eiginfjrYtti_ԁ1.A0J6 6 ݌ $   Ќ  "A0J"  A0J9  y2g  b  .3  Ԉ0    0staWorWanna?sem_innleidd_ԀvarmeWreglugerWum_varfrniskrfur_Ԁvegnastarfsemi_fjr !W% mlafyrirtkja_,nr.233/2017 35.tlul.kemur:sbr.lgumfjrmlafyrirtki.A0J9 9 ݌J""&   Ќ  K|    K|;   198.gr.K|; ; ݌ #( Ќ    y 0staW_tilvsunarinnar_Ԁ?1.mgr.84.gr.lagaumfjrmlafyrirtki,nr.161/2002 3.mgr. $ ) 7.gr.lagannakemur:a!eliW1.mgr.26.gr.reglugerWar(ESB)nr.575/2013,sbr.lgumfjr v%N!* mlafyrirtki. A&"+    '", K|    K|=   1& a  99.gr.K|= = ݌ ( Ќ    y 0staW_tilvsunarinnar_Ԁ?17.gr. 3._mlsl_.1.mgr.12.gr.lagannakemur:77.gr.aog77.   gr.b.'a(=   O|    O|;?   _XXV_.KAFLIO|;? b? ݌ T, Ќ   N     N?   BreytinglgumumverWbrfasj;Wi,nr.116/2021.N? @ ݌  Ќ    K|    K|@   200.gr.K|@ @ ݌  Ќ    y eftir12.tlul.1.mgr.3.gr.lagannakemurnUrtluliWur,svohlj;Wandi:_Kaupauki_:   _Kaupauki_Ԁsamkvmtlgumumfjrmlafyrirtki.  X K|    K|^B   201.gr.K|^B B ݌    Ќ    y 0staWorWsins?fjrmlafyrirtki og_tilvsunarinnar_Ԁ?1.tlul.1.mgr.25.gr. 1._mlsl_.    4.mgr.4.gr.lagannakemur:markaWifyrirfjrmlagerninga;og:15.tlul.1.mgr.4.gr.   K|    K|8D   202.gr.K|8D _D ݌ B  Ќ    y EftirfarandibreytingarverWa1.mgr.6.gr.laganna:    / /"A0J"  A0JUE  y2g  a  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?17.gr. fliWkemur:17.!17.gr.c.A0JUE E ݌    Ќ  "A0J"  A0JF  y2g  b  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?15.tlul. hliWkemur:16.tlul.A0JF F ݌{    Ќ  K|    K|G   203.gr.K|G H ݌ 9 Ќ    y EftirfarandibreytingarverWa4.mgr.12.gr.laganna:  / /"A0J"  A0J I  y2g  a  .3  Ԉ0    0staW_tilvsunarinnar_Ԁ?84.gr.dlaga 1._mlsl_.kemur:97.gr.reglugerWar(ESB)nr.  575/2013,sbr.lg.A0J I 7I ݌r   Ќ  "A0J"  A0JJ  y2g  b  .3  Ԉ0    ViWbtistnUr_mlsliWur_,svohlj;Wandi:Hafi_rekstrarflag_Ԁ_viWb;tarstarfsheimildir_Ԁskv. e= 3.mgr.5.gr.gildaumstarfsemiYesskvWi2.mgr.95.gr.reglugerWar(ESB)nr. 0 575/2013,sbr.lgumfjrmlafyrirtki.A0JJ J ݌   Ќ  K|    K|M   20&  4.gr.K|M 5M ݌ i Ќ    y eftirorWinu?kvWi 3.mgr.13.gr.'VM Ԁlagannakemur:Ahluta. \4 K|    K|5N   205.gr.K|5N \N ݌  Ќ    y 0staW_tilvsunarinnar_Ԁ?skv.84.gr.elagaumfjrmlafyrirtki,nr.161/2002 5.tlul.1.  mgr.14.gr.lagannakemur:samkvmtlgumumfjrmlafyrirtki. `  K|    K|O   206.gr.K|O O ݌ " Ќ    y 0staW17.gr.lagannakomafj;rarnUjargreinar,17.gr.,17.gr.a,17.gr.bog17.gr.c,sem # orWastsvo,samtfyrirsgnum:  $  y a.(17.gr.) 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