Nýi Glitnir banki hf.
Summary of proposed acquisition of assets and liabilities for a new company
14. október 2008 The report contains 14 pages Summary of Preliminary Balance Sheet for Nýi Glitnir hf. Nýi Glitnir banki hf. Summary of Preliminary Balance Sheet
14. október 2008
Check and approval:
Changes: Version Author Date Change
The report has been checked by: Name Date 1 2 3 4 5 The report has been approved by: Name Signature Date 1 2 3 4 5
Summary of Preliminary Balance Sheet for Nýi Glitnir hf-uppfært 171108.doc i Nýi Glitnir banki hf. Summary of Preliminary Balance Sheet
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Contents
1 Introduction 1
2 Preliminary balance sheet 2
3 Assets 3 3.1 Cash and deposits with the Central Bank 3 3.2 Bonds and other debt instruments 3 3.3 Shares and other securities with variable income 3 3.4 Securities used for hedging 3 3.5 Loans to banks 4 3.6 Loans 4 3.7 Derivatives 5 3.8 Investments in associated companies 5 3.9 Investments in subsidiaries 5 3.10 Property and equipment 6 3.11 Intangible Assets 7 3.12 Non-current assets available for sale (Foreclosures) 7 3.13 Other Assets 8
4 Liabilities 9 4.1 Repurchase agreements 9 4.2 Deposit from finance companies 9 4.3 Deposits 9 4.4 Debt issued and other borrowed funds 9 4.5 Balance due to old bank / Owner's equity 9 4.6 Equity 9 4.7 Other off Balance Sheet Items 10
5 Attachments 11
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1 Introduction Attached is an initial proposal for a preliminary balance sheet for a new bank which will take over assets and liabilities of Glitnir bank hf. The proposal is first and foremost based on the methodology described in attachment 1. The main principle of this proposal is that all assets will be taken over by the new bank, except for the assets of foreign subsidiaries and the assets of foreign branch offices. Thus it is proposed that the new bank will take over all assets which have been part of the domestic banking operation of Glitnir bank, for the past years. There are however, some exceptions in this regard, which are detailed in the discussion on the appropriate balance sheet item, in the following report.
In the summary there is emphasis on providing detailed and appropriate information, to the fullest extent possible, to facilitate decision making on what assets and liabilities should be taken over by the new bank. Furthermore, the summary also includes an analysis of revaluation/impairment of assets including particulars where it was deemed appropriate. In this summary, evaluation of assets is based on a review by the bank's key employees and the employees responsible for each asset portfolio. This is only a rough approximation, but final evaluation of the assets will be determined by the subsequent revaluation work. Itemization of most of the assets is found in appendix.
All figures come from the parent company and are based on the balance of assets and liabilities as of September 30, 2008. Work relating to financial statements and reconciling of accounts is still ongoing at the bank, and it is therefore possible that some figures will change. Furthermore, various changes have taken place since September 30, 2008, which needs to be taken into account in the bank's final settlement.
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2 Preliminary balance sheet Following is an initial proposal of the preliminary balance sheet of a new bank. Detailed discussion on particular items of the balance sheet follows. It is proposed that equity of ISK 110 billion will be paid into the new bank, by additions to cash on hand. Attachment 2 shows the preliminary balance sheet derived from the financial position of the old bank.
Draft of Preliminary Balance Sheet for Nýi Glitnir hf. 15.10.2008 (preliminary figures based on balances as of 30.09.08)
Amounts in thousands of IKR
Assets Book value Cash and balances with central banks ...... 146.461.244 Bonds and debt instruments ...... 2.118.951 Shares and equity instruments ...... 9.574.313 Securities used for hedging ...... 39.606.033 Loans to banks ...... 18.999.476 Loans to customers ...... 631.368.962 Investments in associated companies ...... 276.551 Investments in subsidiaries ...... 15.854.313 Property and equipment ...... 1.446.187 Intangible assets ...... 0 Non-current assets held for sale (Foreclosures) ...... 455.918 Other assets ...... 19.347.069
Total Assets 885.509.017
Liabilities Deposits from Central Bank of Iceland ...... 0 Deposits from banks ...... 14.922.735 Deposits from customers ...... 338.556.005 Short positions ...... 0 Debt issued and other borrowed funds ...... 0 Other liabilities ...... 0 Note due the old bank ...... 422.030.277
Total Liabilities 775.509.017
Equity ...... 110.000.000
Total Liabilities and Equity 885.509.017
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3 Assets
3.1 Cash and deposits with the Central Bank
Cash and deposits with the Central Bank amounted to ISK 36 bn. on 30. September 2008. Thereof, deposits with the Central bank amount to ISK 35 bn. It is proposed that the above mentioned assets will be taken over by New Glitnir bank hf. On the preliminary balance sheet there is an addition of ISK 110 bn. as estimated paid in capital.
3.2 Bonds and other debt instruments Bonds and other debt instruments amounted to ISK 114 bn. at the end of September 2008. It is proposed that bonds existing due to SPV and REPO-agreements amounting to IKR 73 remain with the old bank, but other bonds will be transferred to the new bank. It is also proposed that bonds issued by foreign companies remain in the old bank. After discussing the matter with bank employees, impairment of these bonds is estimated at ISK 15 bn. Bonds available for sale in the new bank amount to ISK 2 bn. after impairment. Itemization of bonds and other debt securities and proposed impairment is found in attachment number 3.
3.3 Shares and other securities with variable income Shares and equity instruments amounted to ISK 102 bn. at the end of September 2008. It is proposed that the shares will be transferred to the new bank with the exception of shares in foreign companies and companies where the Financial Supervisory Authority took action in accordance with article 5. of law number 125/2008. After discussing the matter with bank employees, an impairment of the shares is estimated at ISK 24 bn. Included in the portfolio are shares in Landic Property hf., FL Group hf. and other companies. The total portfolio of the new bank amounts to ISK 10 bn. after the impairment. Itemization of shares and proposed impairment is found in attached attachment number 3
3.4 Securities used for hedging It is proposed that all derivative agreements remain with the old bank, but a decision has already been made to transfer the associated assets linked to derivative to the new bank, with the exception of shares in foreign companies and companies where the Financial Supervisory Authority took action in accordance with article 5. of law number 125/2008. At the end of September, these assets amounted to ISK 136 bn. The bank owned shares used for hedging in the amount of ISK 34 bn., but bonds amounted to ISK 102 bn. at the end of September 2008. Estimated impairment of the asset amount to ISK 32 bn. and the estimated value of assets in the new bank is ISK 40 bn., which primarily consist of government bonds. Itemization of securities used for hedging and evaluation of impairments is found in attachment number 3.
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3.5 Loans to banks Loans to banks amount to IKR 615 bn. on September 30, 2008. These loans will be reviewed by employees of loan supervision and risk management. Loans from banks are hypothecated to other lending institutions or issued by financial companies, which are governed by law number 125/2008 on special circumstances in the financial markets, will remain with the old bank. Other lending institutions are evaluated and liquidity assessed based on current economic situation, leading to impairment of ISK 79 bn. on these loans. Loans to other subsidiaries, i.e. Glitnir bank S.A. and Glitnir bank Lux SA will also remain with the old bank. More details regarding loans to banks is in attachment number 4.
3.6 Loans According to financial accounting loans in the parent company amounted to ISK 1.934 bn. Following is an analysis of the loans, which are intended for transfer to the new bank.
Total loans ...... 1.934.444 Loans in foreign branches, left in old bank ...... -83.962 Transfer of loans due to SPV etc. per attachment number 5 .. -790.575 Loans total, before impairment ...... 1.059.908
Impairment:
Impairment due to loans in excess of 3% of Equity ...... -240.523 Impairment of loans secured by GLB and Stoðir ...... -58.571 Additional impairment 30% ...... -129.445 Total impairment ...... -428.539
Total loans transferred to new bank ...... 631.369
Impairment as a proportion of total loans ...... 40%
The director of loan supervision and financial manager of Glitnir were present when the loans were checked. During the latter stages of the process, the director of the old bank and the managers of the new bank were present during the evaluation of loans.
After discussions with bank employees, following loan transfers were made: • Loans to foreign entities remain in the old bank. • All loans concerning SPV will remain in the old bank. However, it must be specifically scrutinized that a contract be put in place with the old bank, as the new bank has preemptive rights to particular assets of Haf and Holt. • TRS Swap Agreements with Royal Bank of Scotland and Barclays Bank remain in the old bank. • Loans in Norway and Canada remain in the old bank.
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To evaluate the necessary additional impairment, a summary of loans to customers exceeding 3% of equity was used (attachment number 6). Furthermore, other services guaranteed with shares in Glitnir bank hf. and FL Group, were taken into account and fully impaired, including loans to employees and their companies, in the total amount of ISK 13 bn. Thereof were approximately ISK 600 m. due to call option agreements with employees, which have recently been settled as approved by the receivership committee, in consultation with FME (FSA) according to the old bank's regulation officer. Additional impairment due to other loans was estimated at 30%, or approximately ISK 129 bn. Therefore, the total additional impairment amounted to ISK 429 bn. In addition to this the impairment expense account amounted to ISK 24 bn. at the end of August 2008.
3.7 Derivatives In accordance with IFRS requirements the gross amount of each contract is recorded as asset and as a liability on the balance sheet, based on the market value on the financial reporting date. It is prohibited to show the net the assets and liabilities of each client, according to IFRS provisions.
Consultants from IMF believed it necessary to take over all obligations and receivables in connection to derivatives, as was the case with Landsbanki. There are however some who believe there are flaws to this method. This issue has been discussed by FSA officials and their conclusion is listed in work papers regarding position of derivatives and transfer of assets and liabilities between financial institutions (attachment number 7). This document shows that it is not possible to transfer derivative agreements to the newly formed banks. Position of derivatives is specified in attachment number 8.
3.8 Investments in associated companies Shares in Reiknistofa bankanna consist of 23,5% ownership, which is shown as a portion of equity as of January 1, 2004. Shares in other associated companies are recorded at market value, and counted with shares in other companies. A diagram of the ownership in associated companies is shown in attachment number 9.
3.9 Investments in subsidiaries Investments in subsidiaries are recorded at historical cost. In the case of foreign subsidiaries the recorded cost changes with changes in the exchange rate. Following are detailed information on shares in subsidiaries
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Subsidiaries Book value Share Explanation Country Equity as of 31/8 Borgun hf...... 418.841 55% Ísland 770.742 Kreditkort hf...... 628.011 55% Ísland 817.037 Lómur ehf ...... 500 100% Company owns Kirkjusandur land Ísland 1.822.793 Steypustöðin Mest ...... 500 100% Operates a concrete company Ísland 500 Glitnir sjóðir hf...... 32.659 100% Glitnir funds Ísland 799.266 GRF 1 ...... 530.727 100% Real estate company in Norway Ísland 990.905 GRF 11 ...... 107.869 100% Real estate company in Norway Ísland 203.467 Cover Bond ...... 34.947.299 100% SPV home loans Ísland 34.040.493 Uppspretta ...... 9.161.000 100% Holding company for Skeljungur Ísland 0 Glitnir Asset Management ...... 17.887 100% Luxembourg 23.009 SUB-SICAVI ...... 4.510 100% Funds, linked to Rekstrarfélag Luxembourg 0 SUB-SICAVII ...... 4.510 100% Funds, linked to Rekstrarfélag Luxembourg 0 Rivulus ...... 0 100% Holding company, Lækjargata real estate Ísland N/A Transferred to new company ...... 45.854.313 39.468.212
Glitnir holding company ehf...... 365.550 100% Real estate investment company Ísland 2.363.717 Glitnir Bank ASA ...... 67.746.472 100% Bank Noregur 52.919.826 ISB Norway AS ...... 17.510 100% Noregur -294.545 ISB Luxembourg S.A...... 7.282.146 100% Luxembourg 9.454.689 FIM Group Corporation ...... 50.764.571 100% Bank Finnland 11.617.754 SUB-RUVCAP ...... 2.025.628 100% Real estate company, assets in Germany Holland 1.697.231 Glitnir Securities ...... 5.006.242 100% Bank Noregur 3.238.975 Glitnir AB ...... 5.698.538 100% Bank Svíþjóð 2.552.702 Hamar ...... 80.000.000 95% Liquidity management for tax purposes USA 84.805.278 GLITNIR CAPITAL CORPORATION ...... 101 100% USA -446.059 Glitnir Finance AB ...... 1.710 100% Svíþjóð 0 Remaining in Glitnir bank ...... 218.908.468 242.635.654 Subsidiaries total ...... 264.762.781 282.103.866
This proposal follows the main rule of transferring domestic subsidiaries to the new bank. It is proposed that foreign subsidiaries remain with the old bank, but domestic subsidiaries will be transferred to the new company. No evaluation is made regarding the shares in the domestic subsidiaries. Furthermore, no evaluation is made as to whether it would be acceptable to transfer some or all of the foreign subsidiaries to the new company. The companies located in Luxemburg and is planned for transfer to the new bank, is linked to Glitnir sjóðir (funds) ehf. and according to employees of Glitnir bank hf. it is necessary that those be included in the transfer.
The shares in the Cover Bond fund are impaired by ISK 20 bn., as the associated loans are transferred to the new bank. Across the board impairment of subsidiaries by ISK 10 bn. is are also made.
Included in the companies transferred to the new company is Uppspretta, which is a holding company for Skeljungur. An agreement has been made to sell 51% of shares in Skeljungur. After this agreement takes effect, the company will hold 49% share in Skeljungur in addition to shares in Property Group A/S. We have no further information on the company's assets and liabilities. Glitnir eignarhaldsfélag (holding) ehf. which owns assets from foreclosure in the form of shares in companies, is expected to remain in the old company. In attachment number 10 there is a diagram showing what assets are included in this transfer. This diagram also shows the composition of all companies consolidated with the new bank.
3.10 Property and equipment The book value of property and equipment is ISK 1.446 m. Property and equipment consist primarily of fixtures, equipment and tools, but the company has lease agreements for most of its property with Eignarhaldsfélagið Fasteign hf. One property, located in Oslo, is recorded on the
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company's books and the book value of that property is just under ISK 100 m. It is proposed to transfer this property to the new company at its book value. It is not clear how much of the company's art collection is recorded in the books. A list of 1.000 items in the art collection is available and the total assessed value of those items is about ISK 159 m. The book value of the art collection is approximately ISK 105 m. and it is recorded with other assets.
At the transfer the new company must take over liabilities regarding operational lease agreements, e.g. for property, vehicles and other liquid assets which are linked to the domestic operations.
A detailed summary of the main asset classes is found in attachment number 11.
3.11 Intangible Assets The parent company's intangible assets consist primarily of capitalized computer software and capitalized cost. It is proposed that the capitalized computer software remain in the old bank. According to employees the cost is related to development of computer software which will not be put to use. A detailed summary of intangible assets is found in attachment number 12.
Goodwill which has been recorded on the old bank's consolidated financial statements is primarily due to purchase of foreign subsidiaries and as those will remain in the old bank, the goodwill will not be transferred to the new bank.
No assessment is made of the valuation of various intangible assets relating to the operation which are transferred to the new company, e.g. domains, trade marks, trade relations, rights, etc.
3.12 Non-current assets available for sale (Foreclosures) As a part of ordinary banking operations it is proposed that all assets acquired from foreclosure will be taken over by the new Glitnir bank hf. Following is a summary of the bank's foreclosure assets on September 30, 2008
Real estate ...... 383.053 Land ...... 75.972 Industrial properties ...... 5.100 Restaurants ...... 47.608 Retail ...... 120 Shares in Hansa (Icelandic Company) ...... 175 Glitnir Capital Lease (vehicles and equipment) 377.752 889.779 Foreclosures, depreciation account ...... -36.599 853.180 Additional depreciation 20% ...... -255.954 Foreclosures, book value ...... 597.226 Deductions for attached mortgage liens ...... -141.308 Foreclosures ...... 455.918
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It is proposed that mortgages on foreclosures amounting to ISK 141 m. will be taken over by the new bank.
3.13 Other Assets Other assets amounted to ISK 19 bn. at the end of September 2008. Incomplete business arrangements will be transferred to the new bank, in addition to various assets, such as art work and other supplies. Incomplete business arrangements were completed in the first days of October, therefore other assets will change considerably from the end of the prior month until the opening day of the new bank. Receivables from subsidiaries due to purchase right agreements and other prepaid costs, such as retirement fund, will remain in the old bank. Detailed summary of other assets is listed in attachment number 13 and 14.
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4 Liabilities
4.1 Repurchase agreements Repurchase agreements with central banks and foreign governments will remain in the old bank, with the exception of financing of Covered Bonds. However, the preliminary balance sheet of the new bank is based on the financial position of the old bank as of September 30, 2008. After that point in time repurchase agreements were renewed or new deals made with the Icelandic Central Bank. Therefore, amounts shown on the preliminary balance sheet may be different from the amounts as of the opening day of the new bank.
4.2 Deposit from finance companies Deposit from finance companies in systems in Iceland will be transferred to the new bank. Other deposits are mainly overdraft in Nostro-accounts that will be left in the old bank.
4.3 Deposits All deposits are transferred to the new bank, except deposits in foreign branches. The main rule is followed that the new bank will have deposits insured by the Investor's Guarantee Fund.
4.4 Debt issued and other borrowed funds Public offering and other borrowing will remain in the old bank. Included in other borrowing are security deposits against derivative agreements in the amount of ISK 20 bn. which remain at the old bank. Furthermore, money market deposits from finance companies are recorded amount loans and remain in the old bank.
4.5 Balance due to old bank / Owner's equity Assets in excess of liabilities taken over by the new bank total ISK 422 bn. and that amount is shown as a note due to the old bank. It is important to assess the framework of the note, e.g. regarding currency, interest rate (fixed or variable), if the debt will be subordinated in part or not at all. Furthermore, it is worth examining if payment for assets acquired from the old bank, should be in the form of shares, so that creditors have the possibility in the future to receive dividends from the bank. This must be reviewed in accordance with risk basis and the bank's equity requirement.
4.6 Equity It is proposed that the equity of the new bank will be ISK 110 bn.
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4.7 Other off Balance Sheet Items • Guarantees at the end of September amounted to ISK 69 bn. including guarantees for domestic parties in the amount of ISK 53 bn. Guarantees related to domestic operation will be transferred to the new bank.
• Unused overdraft protection authorizations amounted to ISK 30 bn. at the end of September. At the same time unused credit lines amounted to ISK 12 bn. for domestic customers and ISK 24 bn. for foreign customers. Of these, it is proposed that the domestic portion will be transferred to the new bank.
• Balances due to customers' credit card charges, which the new bank must take over, have not been recorded, for the current charge period. Estimated total amount of these transactions as of September 30, 2008, is ISK 8 bn.
• Menningarsjóður Glitnir operates a cultural fund. It is appropriate that this fund be in the care of the new bank.
• Other rights and obligations which are part of normal bank operations should be transferred to the new bank.
• Employee vacation fund obligations have not been transferred to the new bank, even though it is considered priority debt.
• The bank's retirement fund obligations have not been transferred. No information is available on the fund's assets or calculations of its liabilities
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5 Attachments
1 Basis for division of the Balance Sheet
2 Preliminary Balance Sheet
3 Securities
4 Loans to banks
5 Transfer of loans
6 Summary of loan impairment
7 Memo on treatment of derivatives
8 Summary of derivative balances
9 Investments in associated companies
10 Investments in subsidiaries
11 Summary of property and equipment
12 Summary of intangible assets
13 Summary of other assets
14 Summary of other liabilities
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Dags. 14. október 2008
Endurskoðað 19. október 2008 Tilvís. 2008100036 Til: Stjórnar Fjármálaeftirlitsins Frá: Jónasi Fr. Jónssyni, forstjóra Fjármálaeftirlitsins Fylgiskjal 1
Forsendur fyrir skiptingu efnahagsreiknings
Tillaga að forsendum fyrir skiptingu efnahagsreiknings Landsbanka Íslands hf., Kaupþings hf. og Glitnis hf. í samræmi við lög nr. 125/2008 um heimild til fjárveitingar úr ríkissjóði vegna sérstakra aðstæðna á fjármálamarkaði o.fl.
Með vísan í 100. gr. a. í lögum nr. 161/2002 sbr. 5. gr. laga nr. 125/2008, hefur Fjármálaeftirlitið sett saman samræmt viðmið um framsetningu stofnefnahagsreiknings nýs banka. Markmiðið með þessu er að samræma vinnubrögð við yfirfærslu eigna og skulda í nýjan banka og koma með tillögu um áætlað mat en formlegt verðmat eigna og skulda fer fram síðar.
Við yfirfærslu eigna er haft til hliðsjónar að flytja allar eignir sem tengjast innlendri starfsemi gamla bankans yfir í hinn nýja. Erlend dótturfélög og erlend útibú bankans verða því eftir í gamla bankanum nema í þeim tilfellum sem meginstarfsemi þeirra fer fram á Íslandi.
Hér á eftir er gerð nánari grein fyrir yfirferð einstakra liða opnunarefnahagsreiknings.
Eignir
Sjóður og innstæður í Seðlabanka færast allar yfir í nýja bankann á bókfærðu verði.
Afleiðusamningar eru ekki færðir yfir í nýja bankann.
Markaðsskuldabréf og önnur verðbréf með föstum tekjum eru færð yfir í nýja bankann á áætluðu gangvirði nema þau verðbréf sem gefin eru út af fjármálafyrirtæki þar sem Fjármálaeftirlitið hefur gripið til aðgerða á grundvelli 5. gr. laga nr. 125/2008.
Hlutabréf og önnur verðbréf með breytilegum tekjum eru færð yfir í nýja bankann á áætluðu gangvirði.
Verðbréf vegna áhættuvarna eru færð yfir í nýja bankann á gangvirði.
Kröfur á lánastofnanir eru færðar yfir í nýja bankann á áætluðu gangvirði nema kröfur á fjármálafyrirtæki þar sem Fjármálaeftirlitið hefur gripið til aðgerða á grundvelli 5. gr. laga nr. 125/2008.
Útlán til viðskiptavina önnur en þau sem tilgreind eru hér á eftir eru færð yfir í nýja bankann á bókfærðu verði að teknu tilliti til áætlaðra afskrifta einstakra útlána. Við yfirferð einstakra útlána
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skal miðað við að skoðuð séu stærstu útlán eða að lágmarki 40% af heildarútlánasafni gamla bankans.
Eftirfarandi útlán eru ekki færð yfir í nýja bankann: ‐ Veðsett útlán ‐ Rekstrareiningar um sérverkefni (SPV) ‐ Útlán sem eru hluti af „total return swap“ ‐ Útlán sem heyra undir reglur um sértryggð skuldabréf ‐ Sérstaklega áhættusöm útlán, t.d. millilagslán (mezzanine) og útlán sem falið geta í sér framtíðarskuldbindingar (undrawn revolvers)
Hlutir í hlutdeildarfélögum Allir hlutir í innlendum hlutdeildarfélögum flytjast yfir í nýja bankann á áætluðu gangvirði.
Fjárfesting í dótturfélögum Innlend og erlend dótturfélög sem tengjast innlendri starfsemi flytjast yfir í nýja bankann á bókfærðu verði, önnur ekki.
Rekstrarfjármunir fara allir yfir í nýja bankann á bókfærðu verði nema þeir tilheyri erlendum útibúum sem skilin eru eftir í gamla bankanum.
Óefnislegar eignir sem nýtast í rekstri nýja bankans flytjast yfir á matsvirði.
Fastafjármunir til sölu eru allir færðir yfir á bókfærðu verði að teknu tilliti til áætlaðrar niðurfærslu.
Skatteign er ekki færð yfir í nýja bankann.
Aðrar eignir. Eftirtaldar aðrar eignir eru færðar yfir í nýja bankann: ‐ Óuppgerð viðskipti á bókfærðu verði ‐ Viðskiptakröfur á bókfærðu verði að teknu tilliti til áætlaðrar niðurfærslu ‐ Listmunir á bókfærðu verði ‐ Aðrar eignir sem eiga við hverju sinni
Skuldir
Innlán, önnur en í erlendum útibúum gamla bankans, skal færa á bókfærðu verði.
Verðbréfaútgáfa og önnur lántaka er ekki færð yfir í nýja bankann.
Víkjandi lán eru ekki færð yfir í nýja bankann.
Skattskuldbindingar eru ekki færðar yfir í nýja bankann.
Aðrar skuldir. Óuppgerð viðskipti færast yfir í nýja bankann á bókfærðu verði, annað verður eftir í gamla bankanum, þar með talið skuldir tengdar afleiðusamningum.
Önnur atriði Kröfur og skuldir við innlend greiðslukortafyrirtæki sem ekki hafa verið færð á efnahagsreikning gamla bankans þarf að færa sem útlán og skuld við fjármálafyrirtæki í opnunarefnahagsreikningi nýja bankans.
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Rekstrarskuldir gamla bankans eru ekki færðar yfir í nýja bankann, sama hvaða nafni þær nefnast. Það er í höndum stjórnenda nýju bankanna hvers um sig að ganga frá málum við þá aðila sem þeir telja bankann þurfa að vera í áframhaldandi viðskiptum við.
Áætla þarf verðmæti óbókfærðra listmuna í eigu bankans og færa í opnunarefnahagsreikning.
Hafa skal í huga ákvarðanir sem fram koma í minnisblöðum um afleiðusamninga og endurhverf viðskipti.
Veita skal upplýsingar um eftirfarandi: ‐ Ónýttar yfirdráttarheimildir, ‐ Skuldbindingar vegna skuldbindandi lánalína (committed loan facilities) og ‐ Ábyrgðir vegna innlendrar starfsemi.
Miðað er við gengi gjaldmiðla 30. september 2008.
Fyrirvari er gerður um að forsendur þessar gætu breyst á meðan vinna við skiptingu efnahags bankanna þriggja stendur yfir.
3/3 Efnahagsreikningur móðurfélags 30. sept 2008 Móðurfélag Móðurfélag Leiðrétt Leiðrétt Nýr banki Fylgiskjal 2 í þús. kr. með erlendum útibú á Liðir ekki SPV/CB Fært til stofn- útibúum Íslandi1 teknir með markaðsverðs efnahagur Gamli banki
Sjóður og innstæður í Seðlabanka 36.606.828 36.461.244 36.461.244 145.584 Afleiður 396.158.257 396.158.257 -396.158.257 0 396.158.257 Markaðsskuldabréf og önnur verðbréf með föstum tekjum 113.820.063 113.820.063 -23.893.571 -72.770.827 -15.036.714 2.118.951 96.664.398 Hlutabréf og önnur verðbréf með breytilegum tekjum 102.120.026 102.120.026 -68.721.422 -23.824.291 9.574.313 68.721.422 Verðbréf vegna áhættuvarna 136.263.802 136.263.802 -65.108.645 -31.549.124 39.606.033 65.108.645 Skuldabréf frá Newco 0 422.030.277 Útlán til lánastofnana 633.722.094 614.923.013 -516.867.286 -79.056.251 18.999.476 535.666.367 Útlán til viðskiptavina 1.934.444.363 1.850.482.748 -790.575.181 -428.538.605 631.368.962 776.435.044 Hlutir í hlutdeildarfélögum 276.551 276.551 276.551 0 Hlutir í dótturfélögum 264.762.782 264.762.782 -218.908.469 -30.000.000 15.854.313 218.908.469 Rekstrarfjármunir 1.602.386 1.446.187 1.446.187 156.199 Óefnislegar eignir 935.786 934.011 -934.011 0 935.786 Fastafjármunir til sölu (fullnustueignir) 711.872 711.872 -255.954 455.918 0 Aðrar eignir 93.408.828 93.369.963 -74.022.894 19.347.069 0 Eignir alls 3.714.833.638 3.611.730.519 -1.364.614.555 -863.346.008 -608.260.939 775.509.017 2.580.930.448
Lántaka frá Seðlabanka Íslands -70.203.740 -70.203.740 70.203.740 -63.645.811 0 -6.557.929 Innlán frá fjármálafyrirtækjum -80.071.018 -80.063.568 65.140.833 -14.922.735 -65.148.283 Innlán -408.022.746 -338.556.005 -338.556.005 -69.466.741 Skortsala -25.783.599 -25.783.599 25.783.599 0 -25.783.599 Afleiður -144.582.142 -144.582.142 144.582.142 0 -144.582.142 Verðbréfaútgáfa og önnur lántaka -2.562.117.049 -2.549.488.783 2.549.488.783 0 -2.464.015.297 Víkjandi lán -150.748.989 -150.748.989 150.748.989 0 -150.748.989 Skattskuld -506.656 -506.656 506.656 0 -506.656 Kröfur / (skuldir) innan samstæðu -13.108.195 1.985.730 -1.985.730 0 -13.108.195 Aðrar skuldir -77.912.959 -77.658.448 77.658.448 0 -3.851.200 Skuldir alls -3.533.057.093 -3.435.606.200 3.011.923.720 0 0 -353.478.740 -2.943.769.031
Nýtt skuldabréf -422.030.277
Eigið fé alls -181.776.545 -176.124.319 0 0 0 362.838.583
Skuldir og eigið fé alls -3.714.833.638 -3.611.730.519 3.011.923.720 0 -775.509.017 -2.580.930.448 EST-yfirlit 30/09/2008 Fylgiskjal 3
Skuldabréf (í þús. kr.) Staða 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla Gamla LEH 11/29/49 50200 - Liquidity Portfolio-Sig. Freyr Lehman Bros HLDG CP VIII 29.11.2049 152 Skbr - Erlend USD 152 CHRETR 49 50200 - Liquidity Portfolio-Sig. Freyr Two-Rock Pass Through 31.12.2049 4.625 Skbr - Erlend USD 4.625 LINKS 06/10 50200 - Liquidity Portfolio-Sig. Freyr Links Finance Corp. 15.06.2010 7.152 Skbr - Erlend USD 7.152 HAUS 2000-1X A2 50200 - Liquidity Portfolio-Sig. Freyr Haus Limited 10.12.2037 20.766 Skbr - Paydown factor EUR 20.766 TMST 2003-2 A1 50200 - Liquidity Portfolio-Sig. Freyr Thornburg Mort. Sec.Trus 25/04/43 26.668 Skbr - Paydown factor USD 26.668 INDX 2004-AR7 A1 50200 - Liquidity Portfolio-Sig. Freyr Indymac Mortg. Trust 25.09.2034 38.231 Skbr - Paydown factor USD 38.231 WAMU 2005-AR1 A2A1 50200 - Liquidity Portfolio-Sig. Freyr Wamu Mort. Certificates 25.01.2045 39.529 Skbr - Paydown factor USD 39.529 GRAN 2003-2 2M 50200 - Liquidity Portfolio-Sig. Freyr Granite Mortages Plc 20.07.2043 46.936 Skbr - Paydown factor EUR 46.936 CWALT 2005-38 A3 50200 - Liquidity Portfolio-Sig. Freyr Countrywide Altern. Loan .25.09.35 53.856 Skbr - Paydown factor USD 53.856 CWALT 2005-17 1A1 50200 - Liquidity Portfolio-Sig. Freyr Countrywide Altern. Loan 25.06.35 54.778 Skbr - Paydown factor USD 54.778 HAUS 1998-1X A1 50200 - Liquidity Portfolio-Sig. Freyr Haus Limited 14.05.2035 58.432 Skbr - Paydown factor EUR 58.432 HVMLT 2005-15 2A11 50200 - Liquidity Portfolio-Sig. Freyr Harborview Mortg. Trust 20/10/45 76.871 Skbr - Paydown factor USD 76.871 LITHO 2006-1 A 50200 - Liquidity Portfolio-Sig. Freyr Lithos Mortgage Financ. 23.02.42 84.885 Skbr - Paydown factor EUR 84.885 DSLA 2005-AR1 2A1A 50200 - Liquidity Portfolio-Sig. Freyr DSLA Mortgage Loan Trust 19.03.45 90.446 Skbr - Paydown factor USD 90.446 WINDM VIII-X D 50200 - Liquidity Portfolio-Sig. Freyr Windermere CMBS 98.889 Skbr - Paydown factor GBP 98.889 WAMU 2005-AR6 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Wamu Mort. Certificates 25.04.2045 104.574 Skbr - Paydown factor USD 104.574 KAUP 01/10 70 - AFS-bók Kaupthing Bank hf. 15.01.2010 111.539 Skbr - Erlend USD 111.539 WAMU 2005-AR2 2A21 50200 - Liquidity Portfolio-Sig. Freyr Wamu Mort. Certificates 25/01/45 116.381 Skbr - Paydown factor USD 116.381 LEH 05/16 50200 - Liquidity Portfolio-Sig. Freyr Lehman Brothers Holdings 19.05.2016 119.666 Skbr - Erl. lánastofnanir EUR 119.666 HVMLT 2006-8 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Harborview Mortg. Trust 21/08/46 134.137 Skbr - Paydown factor USD 134.137 HVMLT 2006-5 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Harborview Mortg. Trust 19/07/46 147.300 Skbr - Paydown factor USD 147.300 SOCRA 4 A 50200 - Liquidity Portfolio-Sig. Freyr FCC Titri Socram 20.04.2012 159.737 Skbr - Paydown factor EUR 159.737 INDX 2005-16IP A1 50200 - Liquidity Portfolio-Sig. Freyr Indymac Mortg. Trust 25.07.2045 162.165 Skbr - Paydown factor USD 162.165 SMILS 05 A 50200 - Liquidity Portfolio-Sig. Freyr Smile Synthetic BV 20.01.2015 163.195 Skbr - Paydown factor EUR 163.195 LEH 05/11 50200 - Liquidity Portfolio-Sig. Freyr Lehman Brothers Holdings 04.05.2011 170.951 Skbr - Erl. lánastofnanir EUR 170.951 RAST 2006-A8 1A1 50200 - Liquidity Portfolio-Sig. Freyr Residential Asset 6 % 25.08.2036 175.021 Skbr - Paydown factor USD 175.021 THEME 2 A 50200 - Liquidity Portfolio-Sig. Freyr Themeleion Mort. Finance 12/01/40 186.562 Skbr - Paydown factor EUR 186.562 ADIB 12/11 50200 - Liquidity Portfolio-Sig. Freyr ADIB SUKUK (ABU DHABI) 12/12/11 192.510 Skbr - Erlend USD 192.510 INTNED 14 50200 - Liquidity Portfolio-Sig. Freyr Ing Bank NV 14.10.2014 196.321 Skbr - Erlend USD 196.321 CFFI 08 1228 3541 - Equity Inverstm Projects Inter Clearwater FIne Foods Inc. 18,55% 28.12.2008 201.279 Skbr - Skuldabréf fyrirtækja óvtr ISK 201.279 LOCAT 2004-2 A 50200 - Liquidity Portfolio-Sig. Freyr Locat Securitis.Vehicle 12.12.24 204.499 Skbr - Paydown factor EUR 204.499 INDX 2006-AR6 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Indymac Mortg. Trust 25.06.2047 209.255 Skbr - Paydown factor USD 209.255 GE 06/15/09 50200 - Liquidity Portfolio-Sig. Freyr General Elec Cap Corp. 15.06.2009 213.216 Skbr - Erlend USD 213.216 ESTIA 1 A 50200 - Liquidity Portfolio-Sig. Freyr Estia Mortage Finance 27/10/40 214.301 Skbr - Paydown factor EUR 214.301 INDX 2005 - AR8 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Indymac Mortg. Trust 25.04.2035 220.155 Skbr - Paydown factor USD 220.155 HVMLT 2005-11 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Harborview Mortg. Trust 19/08/45 225.450 Skbr - Paydown factor USD 225.450 RALI 2006-QO4 2A1 50200 - Liquidity Portfolio-Sig. Freyr Residential Accr. Loans 25/04/46 229.373 Skbr - Paydown factor USD 229.373 KNFP 01/16 50200 - Liquidity Portfolio-Sig. Freyr NATIXIS 21.01.2016 244.417 Skbr - Erlend EUR 244.417 DECO 9-E3X A1 50200 - Liquidity Portfolio-Sig. Freyr DECO SER 27.07.2017 246.215 Skbr - Paydown factor EUR 246.215 BCJAF 6 A2 50200 - Liquidity Portfolio-Sig. Freyr Bancaja Fondo De Titul. 20.02.2036 248.265 Skbr - Paydown factor EUR 248.265 WMF 02/04/11 50200 - Liquidity Portfolio-Sig. Freyr Washington Mutual BK 04.02.2011 248.528 Skbr - Erl. lánastofnanir USD 248.528 Staða 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla Gamla SLMA 2003-5 A5 50200 - Liquidity Portfolio-Sig. Freyr SLM Student Loan Trust 17/06/24 255.247 Skbr - Erlend EUR 255.247 TDAC 3 A 50200 - Liquidity Portfolio-Sig. Freyr TDA CAM 26.04.2033 257.975 Skbr - Paydown factor EUR 257.975 CWALT 2005-59 1A1 50200 - Liquidity Portfolio-Sig. Freyr Countrywide Altern.Loan 20.11.35 270.737 Skbr - Paydown factor USD 270.737 INDX 2004-AR14 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Indymac Mortg. Trust 25.01.2035 283.209 Skbr - Paydown factor USD 283.209 CWALT 2006 - OC11 50200 - Liquidity Portfolio-Sig. Freyr Countrywide Altern.Loan 25.01.37 290.310 Skbr - Erlend USD 290.310 SIGFIN 11 50200 - Liquidity Portfolio-Sig. Freyr Sigma Finance Corporation 15.08.2011 294.985 Skbr - Erlend USD 294.985 HVMLT 2006-1 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Harborview Mortg. Trust 19/03/37 307.932 Skbr - Paydown factor USD 307.932 ISPIM 02/10 50200 - Liquidity Portfolio-Sig. Freyr Banca Intesa SPA 11.02.2010 320.789 Skbr - Erlend EUR 320.789 TDAC 6 A1 50200 - Liquidity Portfolio-Sig. Freyr TDA CAM 28.07.2012 325.637 Skbr - Paydown factor EUR 325.637 EPICP BROD A 50200 - Liquidity Portfolio-Sig. Freyr Epic PLC 22.01.2016 338.461 Skbr - Paydown factor EUR 338.461 MIDGA 1 A1 50200 - Liquidity Portfolio-Sig. Freyr Midgaard Finance ltd 23.04.2011 338.593 Skbr - Paydown factor EUR 338.593 PARGN 9X AB 50200 - Liquidity Portfolio-Sig. Freyr Paragon Mortgages Plc 342.226 Skbr - Paydown factor EUR 342.226 IMPAS 3 A 50200 - Liquidity Portfolio-Sig. Freyr Pastor IM FTH/FTA 22.03.2043 347.062 Skbr - Paydown factor EUR 347.062 SLMA 2002-7 A5 50200 - Liquidity Portfolio-Sig. Freyr SLM Student Loan Trust 15/09/21 353.421 Skbr - Paydown factor EUR 353.421 TMST 2006-2 A2A 50200 - Liquidity Portfolio-Sig. Freyr Thornburg Mort. Sec. Trus. 25/04/36 356.719 Skbr - Paydown factor USD 356.719 SKYL 2007-1 B 50200 - Liquidity Portfolio-Sig. Freyr Skyline BV 22.07.2043 375.459 Skbr - Erlend EUR 375.459 EPC 1 A 50200 - Liquidity Portfolio-Sig. Freyr European Property Capital 24.12.2013 392.778 Skbr - Paydown factor EUR 392.778 THESI 1X A2 50200 - Liquidity Portfolio-Sig. Freyr The Higher Education Securitised invest 10.04.2028 409.755 Skbr - Paydown factor GBP 409.755 SHIPO 2 A 50200 - Liquidity Portfolio-Sig. Freyr Santander Hipotecario 18.01.2049 416.016 Skbr - Paydown factor EUR 416.016 LBFRC 2006 - LLFA A2 50200 - Liquidity Portfolio-Sig. Freyr Lehman Brothers 15.09.2021 427.140 Skbr - Paydown factor USD 427.140 ARRMF 2006-1X BC 50200 - Liquidity Portfolio-Sig. Freyr Arran Residental Mortages Funding PL 12.04.2056 433.549 Skbr - Erlend EUR 433.549 KBC 12/15 50200 - Liquidity Portfolio-Sig. Freyr KBC IFIMA NV 14.12.2015 460.772 Skbr - Erlend EUR 460.772 PARGN 14X BB 50200 - Liquidity Portfolio-Sig. Freyr Paragon Mortgages Plc 15.09.2039 466.623 Skbr - Erlend EUR 466.623 SANTAN 14 50200 - Liquidity Portfolio-Sig. Freyr Santander Issuances 30.09.2014 469.794 Skbr - Erlend EUR 469.794 BBVAC 2006-2 A 50200 - Liquidity Portfolio-Sig. Freyr BBVA Consumo FTA 20.12.2020 477.215 Skbr - Erlend EUR 477.215 CHAPE 2003-I A 50200 - Liquidity Portfolio-Sig. Freyr Chapel BV 17.11.2064 489.060 Skbr - Paydown factor EUR 489.060 SKYL 2007-1 C 50200 - Liquidity Portfolio-Sig. Freyr Skyline BV 22.07.2043 513.944 Skbr - Erlend EUR 513.944 BLNDLN FLOAT 20 50200 - Liquidity Portfolio-Sig. Freyr Broadgate Financing PLC 522.551 Skbr - Paydown factor GBP 522.551 WINDM VIII-X C 50200 - Liquidity Portfolio-Sig. Freyr Windermere CMBS 534.676 Skbr - Paydown factor GBP 534.676 IMSER 2 A1B 50200 - Liquidity Portfolio-Sig. Freyr Imser Securitisation 18.09.2025 545.188 Skbr - Paydown factor EUR 545.188 HVMLT 2005-10 2A1A 50200 - Liquidity Portfolio-Sig. Freyr Harborview Mortg. Trust 19/11/35 549.029 Skbr - Paydown factor USD 549.029 DIFCDU 12 50200 - Liquidity Portfolio-Sig. Freyr Dubai Sukuk Centre 13.06.2012 591.842 Skbr - Erlend USD 591.842 MARM 2007-2 A1 50200 - Liquidity Portfolio-Sig. Freyr Mastr Adj. Mortg. Trust 25.03.2047 595.813 Skbr - Paydown factor USD 595.813 CSFB 2001-CK6 A3 50200 - Liquidity Portfolio-Sig. Freyr CS First Boston Mort. 15.08.2036 611.438 Skbr - Erlend USD 611.438 INDX 2006-FLX1 A1 50200 - Liquidity Portfolio-Sig. Freyr Indymac Mortg. Trust 25.11.2036 629.304 Skbr - Paydown factor USD 629.304 MQB 03/10 50200 - Liquidity Portfolio-Sig. Freyr Macquarie Bank Ltd 03.03.2010 642.981 Skbr - Erlend EUR 642.981 TAURS 2006-3 A 50200 - Liquidity Portfolio-Sig. Freyr Taurus CMBS 04.02.2013 664.097 Skbr - Paydown factor EUR 664.097 EMC 4 A 50200 - Liquidity Portfolio-Sig. Freyr EMC PLC 30.04.2013 669.726 Skbr - Paydown factor EUR 669.726 FINDAN 13 50200 - Liquidity Portfolio-Sig. Freyr Finance For Danish Ind 26/03/13 682.120 Skbr - Erlend EUR 682.120 WINDM VII-X A2 50200 - Liquidity Portfolio-Sig. Freyr Windermere CMBS 22.04.2016 684.917 Skbr - Paydown factor EUR 684.917 EURO 23X A 50200 - Liquidity Portfolio-Sig. Freyr European Loan Conduit 15.02.2019 690.679 Skbr - Paydown factor EUR 690.679 OPERA UNI A 50200 - Liquidity Portfolio-Sig. Freyr Opera 15.02.2012 749.116 Skbr - Paydown factor EUR 749.116 CAVALE 09 50200 - Liquidity Portfolio-Sig. Freyr Bancaja US debt SAU 793.001 Skbr - Erlend USD 793.001 WTOW 2006 -3 D 50200 - Liquidity Portfolio-Sig. Freyr White Tower PLC 23.10.2012 793.141 Skbr - Erlend GBP 793.141 WINDM X-X A 50200 - Liquidity Portfolio-Sig. Freyr Windermere CMBS 22.10.2019 797.858 Skbr - Paydown factor EUR 797.858 POPSM 12/15 50200 - Liquidity Portfolio-Sig. Freyr BPE FINANCIACIONES SA 23.12.2015 920.623 Skbr - Erlend EUR 920.623 MS 07/20/12 50200 - Liquidity Portfolio-Sig. Freyr MORGAN STANLEY 20.07.2012 923.451 Skbr - Erl. lánastofnanir EUR 923.451 BANQUO 09 50200 - Liquidity Portfolio-Sig. Freyr Diversification Notes 1 971.131 Skbr - Erlend EUR 971.131 Staða 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla Gamla NOMURA 09 50200 - Liquidity Portfolio-Sig. Freyr Nomura Europe Finance 27.02.2009 1.007.253 Skbr - Erlend EUR 1.007.253 AMALI 2007-1 A 50200 - Liquidity Portfolio-Sig. Freyr Amalie Ltd 04.06.2015 1.014.810 Skbr - Erlend EUR 1.014.810 PROVI A03-1 C 50200 - Liquidity Portfolio-Sig. Freyr Provide PLC 1.018.835 Skbr - Erlend EUR 1.018.835 TITN 2006-CT1X A 50200 - Liquidity Portfolio-Sig. Freyr Titan Europe Plc 23.04.2015 1.025.583 Skbr - Paydown factor GBP 1.025.583 AIREM 2006-1X 1B2 50200 - Liquidity Portfolio-Sig. Freyr Aire Valley Mortages 20.09.2066 1.034.373 Skbr - Erlend EUR 1.034.373 CAIXAC 11 50200 - Liquidity Portfolio-Sig. Freyr Caixa Estal. Catalunya 18.07.2011 1.042.988 Skbr - Erlend EUR 1.042.988 CAJAME 16 50200 - Liquidity Portfolio-Sig. Freyr CAM INTERNATIONAL SA 29.09.2016 1.053.345 Skbr - Erl. lánastofnanir EUR 1.053.345 MS 11/29/13 50200 - Liquidity Portfolio-Sig. Freyr Morgan Stanley 29.11.2013 1.068.608 Skbr - Erl. lánastofnanir EUR 1.068.608 XENON 03/13 131 - CLN - Credit Linked Notes Xenon Capital 20.03.2013 1.079.250 Skbr - Erlend EUR 1.079.250 DEXGRP 17 50200 - Liquidity Portfolio-Sig. Freyr DEXIA BANQUE INTL LUX 27.02.2017 1.099.733 Skbr - Erlend EUR 1.099.733 GS 02/04/13 50200 - Liquidity Portfolio-Sig. Freyr GOLDMAN SACHS GROUP INC 04.02.2013 1.107.846 Skbr - Erl. lánastofnanir EUR 1.107.846 SLMA 12/10 50200 - Liquidity Portfolio-Sig. Freyr SLM Corp 1.112.234 Skbr - Erlend EUR 1.112.234 MER 07/14 50200 - Liquidity Portfolio-Sig. Freyr MERRILL LYNCH & CO 22.07.2014 1.125.274 Skbr - Erl. lánastofnanir EUR 1.125.274 LAN 2007-1X 4B1 50200 - Liquidity Portfolio-Sig. Freyr Lanark Master Issuer 22.12.2054 1.152.757 Skbr - Erlend EUR 1.152.757 LBTCAP 04/10 50200 - Liquidity Portfolio-Sig. Freyr Liberty Light Capital 30.04.2010 1.163.629 Skbr - Erlend USD 1.163.629 LBTCAP VAR 04/10 50200 - Liquidity Portfolio-Sig. Freyr Liberty Light US Capital 1.206.687 Skbr - Erlend USD 1.206.687 ESTON 2006-1 C 50200 - Liquidity Portfolio-Sig. Freyr Eddystone Finance Plc 1.239.471 Skbr - Erlend GBP 1.239.471 EBIUHF 12/16 50200 - Liquidity Portfolio-Sig. Freyr Emirates Bank Internat P 07.12.2016 1.310.478 Skbr - Erlend USD 1.310.478 KEY 11/11 50200 - Liquidity Portfolio-Sig. Freyr Key Bank NA 21.11.2011 1.315.073 Skbr - Erl. lánastofnanir EUR 1.315.073 CAJAME 12 50200 - Liquidity Portfolio-Sig. Freyr CAM GLOBAL FINANCE SA 29.06.2012 1.320.905 Skbr - Erl. lánastofnanir EUR 1.320.905 CAVALE 11 50200 - Liquidity Portfolio-Sig. Freyr Ca Valencia Y Alicante 10.05.2011 1.342.588 Skbr - Erl. lánastofnanir EUR 1.342.588 GKFIN FLOAT 09/21 50200 - Liquidity Portfolio-Sig. Freyr Greene King Finance Plc 1.349.473 Skbr - Paydown factor GBP 1.349.473 BVA 07/11 50200 - Liquidity Portfolio-Sig. Freyr Banco De Valencia S.A. 21.7.2011 1.360.826 Skbr - Erl. lánastofnanir EUR 1.360.826 BSC 07/12 50200 - Liquidity Portfolio-Sig. Freyr BEAR STEARNS CO INC 27.07.2012 1.369.279 Skbr - Erl. lánastofnanir EUR 1.369.279 BFCM 07/13 50200 - Liquidity Portfolio-Sig. Freyr Banque Fed Cred Mutuel 1.423.148 Skbr - Erl. lánastofnanir EUR 1.423.148 BPIM02/13 50200 - Liquidity Portfolio-Sig. Freyr Banca Pop Verona Novara 8.2.2013 1.425.370 Skbr - Erl. lánastofnanir EUR 1.425.370 SVEG 03/12 50200 - Liquidity Portfolio-Sig. Freyr Sparebanken Vest 22.03.2012 1.445.245 Skbr - Erl. lánastofnanir EUR 1.445.245 ISPIM 04/13 50200 - Liquidity Portfolio-Sig. Freyr Banca Intesa Spa 11.04.2013 1.445.267 Skbr - Erl. lánastofnanir EUR 1.445.267 LANSNA 09 50200 - Liquidity Portfolio-Sig. Freyr F VAN LANSCHOT BANKIERS 09.05.2009 1.463.729 Skbr - Erl. lánastofnanir EUR 1.463.729 WINDM IX-X A1 50200 - Liquidity Portfolio-Sig. Freyr Windermere CMBS 22.08.2016 1.665.435 Skbr - Paydown factor EUR 1.665.435 TOWGRO 8,5 11/12 3542 - Equity Inverstm Projects Nordi TOWER GROUP A/S 8,5 22.11.2012 1.823.181 Skbr - Erlend DKK 1.823.181 CIT 05/09 50200 - Liquidity Portfolio-Sig. Freyr CIT Group Inc 13.05.2009 1.857.483 Skbr - Erlend EUR 1.857.483 BSC 11/11 50200 - Liquidity Portfolio-Sig. Freyr Bear Stearns co inc 28.11.2011 1.938.974 Skbr - Erl. lánastofnanir USD 1.938.974 ICB 08 1112 70 - AFS-bók Icebank hf. 12.11.2008 1.966.021 Skbr - Bankavíxlar Raf ISK 1.966.021 ICB 09 0211 70 - AFS-bók Icebank hf. 11.02.2009 2.381.930 Skbr - Bankavíxlar Raf ISK 2.381.930 HYPINT 11 50200 - Liquidity Portfolio-Sig. Freyr Hypo Real Estate BK Intl 24.05.2011 2.774.852 Skbr - Erl. lánastofnanir EUR 2.774.852 CAGALI 11 50200 - Liquidity Portfolio-Sig. Freyr Caja de Ahorros Galicia 2.803.441 Skbr - Erl. lánastofnanir EUR 2.803.441 ICB 08 1217 70 - AFS-bók Icebank hf. 17.12.2008 2.908.186 Skbr - Bankavíxlar Raf ISK 2.908.186 BAC 09/13 50200 - Liquidity Portfolio-Sig. Freyr Bank of America corp. 12.09.2013 3.924.544 Skbr - Erl. lánastofnanir EUR 3.924.544 KAUP 08 1114 70 - AFS-bók Kaupþing Banki hf. 15.12.2008 4.907.563 Skbr - Bankavíxlar Raf ISK 4.907.563 BAUG 07 7 141 - Fjáreignir á gangverði Baugur Group hf. 10.01.2013 7.022.675 Skbr - Skuldabréf fyrirtækja óvtr ISK (7.022.675) HFF150224 146 - FJAR SKBR 0518-01 Íbúðarb. 1.fl.3,75% 15.02.24 (4.079.509) Skbr - Íbúðarbréf Raf ISK HFF150224 70146 - FJAR SKBR 0518-01 Minna seljan Íbúðarb. 1.fl.3,75% 15.02.24 21.260 Skbr - Íbúðarbréf Raf ISK HFF150434 146 - FJAR SKBR 0518-01 Íbúðarb. 2.fl. 3,75% 15.04.34 (753.633) Skbr - Íbúðarbréf Raf ISK HFF150434 65 - Miðlun AFS-65-Hlutabréf Íbúðarb. 2.fl. 3,75% 15.04.34 (627.059) Skbr - Íbúðarbréf Raf ISK HFF150434 70146 - FJAR SKBR 0518-01 Minna seljan Íbúðarb. 2.fl. 3,75% 15.04.34 18.724 Skbr - Íbúðarbréf Raf ISK HFF150434 75 - Miðlun AFS-75-Skuldabréf Íbúðarb. 2.fl. 3,75% 15.04.34 627.059 Skbr - Íbúðarbréf Raf ISK HFF150644 115 - Einkabanki - Millilager Íbúðarb. 3.fl. 3,75% 15.06.44 477 Skbr - Íbúðarbréf Raf ISK Staða 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla Gamla HFF150644 146 - FJAR SKBR 0518-01 Íbúðarb. 3.fl. 3,75% 15.06.44 (2.497.723) Skbr - Íbúðarbréf Raf ISK HFF150644 25 - MAR - Miðlunarbók Íbúðarb. 3.fl. 3,75% 15.06.44 (15.562) Skbr - Íbúðarbréf Raf ISK HFF150644 70146 - FJAR SKBR 0518-01 Minna seljan Íbúðarb. 3.fl. 3,75% 15.06.44 33.585 Skbr - Íbúðarbréf Raf ISK HFF150914 146 - FJAR SKBR 0518-01 Íbúðarb. 4.fl.3,75% 15.09.14 (1.331.997) Skbr - Íbúðarbréf Raf ISK HFF150914 25 - MAR - Miðlunarbók Íbúðarb. 4.fl.3,75% 15.09.14 4.022 Skbr - Íbúðarbréf Raf ISK HFF150914 70146 - FJAR SKBR 0518-01 Minna seljan Íbúðarb. 4.fl.3,75% 15.09.14 4.872 Skbr - Íbúðarbréf Raf ISK IBH 11 0115A 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 96 1*1000 3.264 Skbr - Húsbréf ISK IBH 11 0115B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 96 1*100 319 Skbr - Húsbréf ISK IBH 15 1115C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 90 2*10 184 Skbr - Húsbréf ISK IBH 16 0515B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 91 2*100 572 Skbr - Húsbréf ISK IBH 16 0515C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 91 2 * 10 57 Skbr - Húsbréf ISK IBH 17 0415C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 92 2 * 100 520 Skbr - Húsbréf ISK IBH 17 0815D 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 92 3*10 51 Skbr - Húsbréf ISK IBH 17 1215B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 92 4*1000 4.955 Skbr - Húsbréf ISK IBH 18 0415C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 93 1 * 100 480 Skbr - Húsbréf ISK IBH 18 0815C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 93 2*100 467 Skbr - Húsbréf ISK IBH 18 0815D 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 93 2*10 93 Skbr - Húsbréf ISK IBH 18 1015C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 93 3*100 391 Skbr - Húsbréf ISK IBH 18 1015D 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 93 3*10 39 Skbr - Húsbréf ISK IBH 19 0515B 1 - Viðskiptastofa Húsbréf 94 2*1000 367 Skbr - Húsbréf ISK IBH 19 0515B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 94 2*1000 3.666 Skbr - Húsbréf ISK IBH 19 0515C 1 - Viðskiptastofa Húsbréf 94 2*100 (293) Skbr - Húsbréf ISK IBH 19 0515C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 94 2*100 1.100 Skbr - Húsbréf ISK IBH 19 0515D 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 94 2*10 73 Skbr - Húsbréf ISK IBH 20 0115B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 95 1*1000 7.054 Skbr - Húsbréf ISK IBH 20 0115C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 95 1*100 1.058 Skbr - Húsbréf ISK IBH 20 0615C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 95 2*100 690 Skbr - Húsbréf ISK IBH 20 0615D 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 95 2*10 138 Skbr - Húsbréf ISK IBH 22 1215 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 98 1 *1.000 13.043 Skbr - Húsbréf Raf ISK IBH 22 1215B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 98 1 *100 285 Skbr - Húsbréf ISK IBH 22 1215C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 98 1 *10 114 Skbr - Húsbréf ISK IBH 26 0315 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 01 1 5.176 Skbr - Húsbréf Raf ISK IBH 36 0115B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 96 3*100 1.699 Skbr - Húsbréf ISK IBH 36 0115C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 96 3*10 34 Skbr - Húsbréf ISK IBH 37 1215 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 98 2*1000 4.200 Skbr - Húsbréf Raf ISK IBH 37 1215A 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 98 2*1000 2.475 Skbr - Húsbréf ISK IBH 37 1215B 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 98 2*100 287 Skbr - Húsbréf ISK IBH 37 1215C 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 98 2*10 57 Skbr - Húsbréf ISK IBH 41 0315 70146 - FJAR SKBR 0518-01 Minna seljan Húsbréf 01 2 16.770 Skbr - Húsbréf Raf ISK ICELND 12/11 50200 - Liquidity Portfolio-Sig. Freyr Ríkisskuldabréf Íslands 3,75% 12/11 49.542 Skbr - Erlend EUR KTOO 2007-2H S 50200 - Liquidity Portfolio-Sig. Freyr K2 Corp 1.515 Skbr - Erlend USD (1.515) LANDIC 08 4 141 - Fjáreignir á gangverði Landic Porperty hf. 9,3% 13.02.2013 fl. 4 8.012.096 Skbr - Erlend EUR (8.012.096) RIKB 08 1212 146 - FJAR SKBR 0518-01 Ríkisbréf 8,5 % 12.12.2008 (9.673.376) Skbr - Ríkisbréf Raf ISK RIKB 08 1212 25 - MAR - Miðlunarbók Ríkisbréf 8,5 % 12.12.2008 (19.639) Skbr - Ríkisbréf Raf ISK RIKB 08 1212 70146 - FJAR SKBR 0518-01 Minna seljan Ríkisbréf 8,5 % 12.12.2008 21.118 Skbr - Ríkisbréf Raf ISK RIKB 09 0612 146 - FJAR SKBR 0518-01 Ríkisbréf 8,5% 12.06.2009 (3.909.407) Skbr - Ríkisbréf Raf ISK RIKB 09 0612 25 - MAR - Miðlunarbók Ríkisbréf 8,5% 12.06.2009 (64.261) Skbr - Ríkisbréf Raf ISK RIKB 09 0612 70146 - FJAR SKBR 0518-01 Minna seljan Ríkisbréf 8,5% 12.06.2009 (7.305) Skbr - Ríkisbréf Raf ISK Staða 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla Gamla RIKB 10 0317 146 - FJAR SKBR 0518-01 Ríkissjóður 10 0317 (3.534.846) Skbr - Ríkisbréf Raf ISK RIKB 10 0317 25 - MAR - Miðlunarbók Ríkissjóður 10 0317 (48.388) Skbr - Ríkisbréf Raf ISK RIKB 10 0317 70146 - FJAR SKBR 0518-01 Minna seljan Ríkissjóður 10 0317 9.646 Skbr - Ríkisbréf Raf ISK RIKB 13 0517 146 - FJAR SKBR 0518-01 Ríkisbr. 7,25% 17.05.2013 3.738.987 Skbr - Ríkisbréf Raf ISK RIKB 13 0517 25 - MAR - Miðlunarbók Ríkisbr. 7,25% 17.05.2013 48.099 Skbr - Ríkisbréf Raf ISK RIKB 13 0517 65 - Miðlun AFS-65-Hlutabréf Ríkisbr. 7,25% 17.05.2013 480.992 Skbr - Ríkisbréf Raf ISK RIKB 13 0517 70146 - FJAR SKBR 0518-01 Minna seljan Ríkisbr. 7,25% 17.05.2013 13.352 Skbr - Ríkisbréf Raf ISK RIKB 13 0517 75 - Miðlun AFS-75-Skuldabréf Ríkisbr. 7,25% 17.05.2013 (480.992) Skbr - Ríkisbréf Raf ISK RIKB 19 0226 146 - FJAR SKBR 0518-01 Ríkisbréf 26.02.2019 2.218.185 Skbr - Ríkisbréf Raf ISK RIKB 19 0226 25 - MAR - Miðlunarbók Ríkisbréf 26.02.2019 (151.464) Skbr - Ríkisbréf Raf ISK RIKB 19 0226 70146 - FJAR SKBR 0518-01 Minna seljan Ríkisbréf 26.02.2019 7.474 Skbr - Ríkisbréf Raf ISK RIKS 10 0115 70146 - FJAR SKBR 0518-01 Minna seljan Spariskírteini ríkissjóðs 89/2A10 6.458 Skbr - Spariskírteini ISK RIKS 15 1001 70146 - FJAR SKBR 0518-01 Minna seljan Spariskírteini ríkissjóðs 95/1D20 86.541 Skbr - Spariskírteini Raf ISK SI 09 0325 25 - MAR - Miðlunarbók Seðlabanki Íslands 25.03.2009 2.005.083 Skbr - Ríkisbréf Raf ISK SI 09 0325 70 - AFS-bók Seðlabanki Íslands 25.03.2009 1.904.829 Skbr - Ríkisbréf Raf ISK 93.411.799 (15.036.286) 94.200.983 Niðurfærsla (15.036.286) Flutt í gamla (94.200.983) Skortsala 17.881.820 Skuldabréf Available for sale í nýja bankan 62.601 Skuldabréf í nýja banka 2.118.951 EST-yfirlit 30/09/2008 Fylgiskjal 3
Hlutabréf (í þús. kr.) Gengi m.v. 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Niðurfærsla Gamli banki A 50 - Veltubók Alfesca hf. 806.228 Hlbr - Innlend (177.518) 0 AAPL US 115 - Einkabanki - Millilager Apple Inc. (7.759) Hlbr - Bandarísk 0 (7.759) AAPL US 20 - Miðlunarbók EIGN Apple Inc. (1.153) Hlbr - Bandarísk 0 (1.153) ACTA 71732 - Fjárstýring Acta Holding ASA (5) Hlbr - Skandinavísk 0 (5) ADELIEACQ 148 - Skuldsett fjármögnun-508 Adelie Acqusitions 105.134 Hlbr - Erlend óskráð 0 105.134 ADELIEHOLPRE1 148 - Skuldsett fjármögnun-508 Adelie Hold. Preferenc shares1 108.805 Hlbr - Erlend óskráð 0 108.805 ADS GR 20 - Miðlunarbók EIGN Adidas AG 5.050 Hlbr - Evrópsk 0 5.050 AFF-FAST 141 - Fjáreignir á gangverði Eignarhaldsfélagið Fasteign hf 4.759.092 Hlbr - Innlend óskráð (2.159.092) 0 AHLN US 150 - Erlend óafstemmt virðislaust Ardmore Holding Corp (10) Hlbr - Bandarísk 0 (10) ALU US 150 - Erlend óafstemmt virðislaust Alcatel-Lucent-Sponsored ADR 3 Hlbr - Bandarísk 0 3 ANCPB US 150 - Erlend óafstemmt virðislaust Anacomp Inc-CL B 2 Hlbr - Bandarísk 0 2 ANCPW US 150 - Erlend óafstemmt virðislaust Anacomp Inc CL B-CW06 11 Hlbr - Erlend óskráð 0 11 AS080205 1 148 - Skuldsett fjármögnun-508 A/S of 08.02.05 (gengi 1) 3.470 Hlbr - Erlend óskráð 0 3.470 AS080205 10 148 - Skuldsett fjármögnun-508 A/S of 08.02.05 (gengi 10) 924 Hlbr - Erlend óskráð 0 924 ASPC US 150 - Erlend óafstemmt virðislaust Asia Pacific Entertainment 1 Hlbr - Bandarísk 0 1 ATOR 50 - Veltubók Atorka Group hf. 1.374.000 Hlbr - Innlend (1.374.000) 0 AUY US 20 - Miðlunarbók EIGN Yamana Gold Inc 10.774 Hlbr - Bandarísk 0 10.774 AZTC US 150 - Erlend óafstemmt virðislaust Aztec Technology Partners Inc 1 Hlbr - Bandarísk 0 1 B2HOLASA 141 - Fjáreignir á gangverði B2 Holding ASA 271.613 Hlbr - Erlend óskráð 0 271.613 BAKHJARLARHR 141 - Fjáreignir á gangverði Bakhjarlar HR ehf. 250.000 Hlbr - Innlend óskráð (250.000) 0 BAKK 1 - Viðskiptastofa Bakkavör Group hf. 11 Hlbr - Innlend (11) 0 BAKK 20 - Miðlunarbók EIGN Bakkavör Group hf. (7.642) Hlbr - Innlend 0 0 BAKK 50 - Veltubók Bakkavör Group hf. 75.605 Hlbr - Innlend (37.803) 0 BAN2 NO 141 - Fjáreignir á gangverði Bank2 - (B2 FINANS ASA) 654.907 Hlbr - Erlend óskráð 0 654.907 BIDU US 20 - Miðlunarbók EIGN Baidu.com - ADR (755) Hlbr - Bandarísk 0 (755) BLOOMAS 50 - Veltubók Bloomsbury Asset Managem.Advis 7 Hlbr - Erlend óskráð 0 7 BRADQ US 150 - Erlend óafstemmt virðislaust Bradless Inc. 0 Hlbr - Bandarísk 0 0 BSMP US 150 - Erlend óafstemmt virðislaust Brisam Corp (22) Hlbr - Bandarísk 0 (22) BVCH 3541 - Equity Inverstm Projects Inter Bakkavor China Limited 261.212 Hlbr - Erlend óskráð 0 261.212 BYR 141 - Fjáreignir á gangverði BYR Sparisjóður 1.830.586 Hlbr - Innlend óskráð (1.372.939) 0 CAPA INVEST 141 - Fjáreignir á gangverði Capa Invest ehf. 145.000 Hlbr - Innlend óskráð (145.000) 0 CAPPAR 148 - Skuldsett fjármögnun-508 Capvest Equity Partners II,L.P 268.811 Hlbr - Erlend óskráð 0 268.811 CENT US 20 - Miðlunarbók EIGN Central Garden & Pet Company 596 Hlbr - Bandarísk 0 596 Gengi m.v. 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Niðurfærsla Gamli banki CLR-U CN 3544 - Equity Inverstm Projects Inter Clearwater Seafoods Inc Fund 976.616 Hlbr - Kanadísk 0 976.616 CSIQ US 20 - Miðlunarbók EIGN Canadian Solar Inc. 1.218 Hlbr - Bandarísk 0 1.218 CSOL 3542 - Equity Inverstm Projects Nordi Camposol Holding PLC 239.684 Hlbr - Skandinavísk 0 239.684 DCGN US 20 - Miðlunarbók EIGN DeCode Genetics A (61) Hlbr - Bandarísk 0 (61) DCGN US 1 - Viðskiptastofa DeCode Genetics A 238 Hlbr - Bandarísk 0 238 DCGN/A 1 - Viðskiptastofa deCODE Genetics A-hlutir, útg. 73 Hlbr - Bandarísk 0 73 DUKESTRCAP 148 - Skuldsett fjármögnun-508 Duke Street Capital VI Lim. 674.312 Hlbr - Erlend óskráð 0 674.312 EIKPROP 141 - Fjáreignir á gangverði Eik properties ehf 8.365.999 Hlbr - Innlend óskráð (7.111.099) 0 ENRNQ US 150 - Erlend óafstemmt virðislaust ENRON CORP 2 Hlbr - Erlend óskráð 0 2 EOS 50 - Veltubók EOS Russia AB 113.098 Hlbr - Skandinavísk 0 113.098 EXISTA 20 - Miðlunarbók EIGN Exista hf. (12.849) Hlbr - Innlend 0 0 FIEY 148 - Skuldsett fjármögnun-508 Fiskeldi Eyjafjarðar 1.092 Hlbr - Innlend óskráð (1.092) 0 FL 1 - Viðskiptastofa FL GROUP hf. (Stoðir) 1.138 Hlbr - Innlend óskráð (1.138) 0 FL 141 - Fjáreignir á gangverði FL GROUP hf. (Stoðir) 3.265.860 Hlbr - Innlend óskráð (3.265.860) 0 FLAGA 1 - Viðskiptastofa Flaga Group hf 1 Hlbr - Innlend (1) 0 FLHOLD 3419 - Hedge bók FL Holding ehf 13.464.002 Hlbr - Innlend óskráð 0 13.464.002 FMB 1 - Viðskiptastofa Fiskmarkaður Íslands hf. 49 Hlbr - Innlend óskráð (49) 0 FPL CN 3544 - Equity Inverstm Projects Inter FP Resrouces Ltd 3.352.871 Hlbr - Kanadísk 0 3.352.871 FRE US 20 - Miðlunarbók EIGN Freddie Mac (1.425) Hlbr - Bandarísk 0 (1.425) FRUMTAK 141 - Fjáreignir á gangverði Frumtak GP ehf 2.000 Hlbr - Innlend óskráð (2.000) 0 GLB 1 - Viðskiptastofa Glitnir banki hf. 17 Hlbr - Innlend (17) 0 GLB 20 - Miðlunarbók EIGN Glitnir banki hf. 21.904 Hlbr - Innlend 0 0 GLB 25 - MAR - Miðlunarbók Glitnir banki hf. (7.061) Hlbr - Innlend 0 0 GLB FX 141 - Fjáreignir á gangverði GLB FX 693.139 (193.139) 0 GLBCB 3541 - Equity Inverstm Projects Inter GLB Glacier Renewable Energy F 5.896.374 (2.948.187) 0 GLBPRPHOL 3539 - Equity Investm. Projects Nordi Glitnir Property Holding 6.109.089 Hlbr - Erlend óskráð 0 6.109.089 GM US 20 - Miðlunarbók EIGN General Motors (1.040) Hlbr - Bandarísk 0 (1.040) GSPG US 20 - Miðlunarbók EIGN Goldspring Inc (408) Hlbr - Bandarísk 0 (408) HAMP 1 - Viðskiptastofa Hampiðjan hf. 898 Hlbr - Innlend (449) 0 HANS US 20 - Miðlunarbók EIGN Hansen Natural Corp 1.074 Hlbr - Bandarísk 0 1.074 HAVELL 141 - Fjáreignir á gangverði Háskólavellir ehf 121.525 Hlbr - Innlend óskráð (121.525) 0 HFEIM 1 - Viðskiptastofa Hf. Eimskipafélag Íslands 113 Hlbr - Innlend (113) 0 HFEIM 50 - Veltubók Hf. Eimskipafélag Íslands (1.120) Hlbr - Innlend 0 0 HUNTER 50 - Veltubók Hunter - Fleming Ltd 9 Hlbr - Erlend óskráð 0 9 ICEAIR 1 - Viðskiptastofa Icelandair Group hf. 11 Hlbr - Innlend (11) 0 ICEAIR 50 - Veltubók Icelandair Group hf. 806.105 Hlbr - Innlend (403.052) 0 ICEAIR 56 - Market Making Icelandair Group hf. 93.750 Hlbr - Innlend (46.875) 0 ICECAN 3541 - Equity Inverstm Projects Inter Ice Can Holding AB 0 Hlbr - Erlend óskráð 0 0 ICEFOOGRO 3540 - Equity Inverstm.Project Europe Iceland Foods Group Ltd. - A2 7.983.871 Hlbr - Erlend óskráð 0 7.983.871 Gengi m.v. 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Niðurfærsla Gamli banki ICEFOOGRO 3419 - Hedge bók Iceland Foods Group Ltd. - A2 18.515.588 Hlbr - Erlend óskráð 0 18.515.588 ICEQ 50 - Veltubók ICEQ verðbréfasjóður 19.599 Hlbr - Innlend (14.699) 0 IG 1 - Viðskiptastofa Icelandic Group hf. 9 Hlbr - Innlend (9) 0 IG 50 - Veltubók Icelandic Group hf. 73.357 Hlbr - Innlend (73.357) 0 IIP LN 50 - Veltubók Infrastructure India PLC 172.812 Hlbr - Evrópsk 0 172.812 IIPW LN 50 - Veltubók Infrastructure India PLC-Warre 4.389 Hlbr - Bandarískir Valréttir 0 4.389 IJ 50 - Veltubók Intrum Justitia AB 63.472 Hlbr - Skandinavísk 0 63.472 INTERCAPAUD 148 - Skuldsett fjármögnun-508 Intermediate Capital Asia AUD 973.954 Hlbr - Erlend óskráð 0 973.954 INTERCAPGBP 148 - Skuldsett fjármögnun-508 Intermediate Capital Asia GBP 10.853 Hlbr - Erlend óskráð 0 10.853 INTERCAPNZD 148 - Skuldsett fjármögnun-508 Intermediate Capital Asia NZD 395.467 Hlbr - Erlend óskráð 0 395.467 INTERCAPSGD 148 - Skuldsett fjármögnun-508 Intermediate Capital Asia SGD 432.637 Hlbr - Erlend óskráð 0 432.637 INTERCAPUSD 148 - Skuldsett fjármögnun-508 Intermediate Capital Asia USD 880.120 Hlbr - Erlend óskráð 0 880.120 ITWO US 20 - Miðlunarbók EIGN I2 Technologies Inc (137) Hlbr - Bandarísk 0 (137) JADE US 20 - Miðlunarbók EIGN Lj International Inc 75 Hlbr - Bandarísk 0 75 KAUP 1 - Viðskiptastofa Kaupþing banki hf. 781 Hlbr - Innlend 0 781 KAUP 20 - Miðlunarbók EIGN Kaupþing banki hf. (44.541) Hlbr - Innlend 0 (44.541) KAUP 25 - MAR - Miðlunarbók Kaupþing banki hf. (325.816) Hlbr - Innlend 0 (325.816) KAUP 50 - Veltubók Kaupþing banki hf. 185.925 Hlbr - Innlend 0 185.925 KAUP 75 - Miðlun AFS-75-Skuldabréf Kaupþing banki hf. (346.000) Hlbr - Innlend 0 (346.000) KAUP SEK 50 - Veltubók Kaupthing Banki hf. 296.034 Hlbr - Skandinavísk 0 296.034 KEILIR MIDVIS 141 - Fjáreignir á gangverði Keilir, miðstöð vísinda, ehf. 35.000 Hlbr - Innlend óskráð (35.000) 0 KLASI AS 141 - Fjáreignir á gangverði Klasi AS 75.071 Hlbr - Erlend óskráð (37.536) 0 LAIS 75800 Landsbanki Íslands hf. 1.632.000 Hlbr - Innlend 0 1.632.000 LAIS 20 - Miðlunarbók EIGN Landsbanki Íslands hf. (65.424) Hlbr - Innlend 0 (65.424) LAIS 50 - Veltubók Landsbanki Íslands hf. 1.112.437 Hlbr - Innlend 0 1.112.437 LAIS 75 - Miðlun AFS-75-Skuldabréf Landsbanki Íslands hf. (204.000) Hlbr - Innlend 0 (204.000) LFC US 20 - Miðlunarbók EIGN China Life Insurance Co-adr 344 Hlbr - Bandarísk 0 344 LISP SW 20 - Miðlunarbók EIGN Lindt & Spruengli AG-PC 1.748 Hlbr - Evrópsk 0 1.748 LTVCQ US 150 - Erlend óafstemmt virðislaust LTV Corporation 1 Hlbr - Bandarísk 0 1 MARL 50 - Veltubók Marel hf. 507.434 Hlbr - Innlend (253.717) 0 MCLD US 150 - Erlend óafstemmt virðislaust McLeodusa CL-A 0 Hlbr - Bandarísk 0 0 MICAQ US 150 - Erlend óafstemmt virðislaust MicroAge Inc. 0 Hlbr - Bandarísk 0 0 MMO1V FH 20 - Miðlunarbók EIGN Marimekko Oyj 731 Hlbr - Evrópsk 0 731 MOSAIC 3540 - Equity Inverstm.Project Europe Mosaic Fashions hf. 1.400.899 Hlbr - Innlend óskráð 0 1.400.899 NOPHOL B 74718 - Total Capital-óskráð hlutabréf Nopco Holding AS - B hlutir 2.095.999 Hlbr - Erlend óskráð 0 2.095.999 NORLAX 74718 - Total Capital-óskráð hlutabréf Norlax Holding A/S 59.394 Hlbr - Erlend óskráð 0 59.394 NOVCREO CLA 3540 - Equity Inverstm.Project Europe Novator Credit Opport. Cl. A 1.523.884 Hlbr - Erl. Skuldabréfasj. óskráð 0 1.523.884 NYHR 1 - Viðskiptastofa Nýherji hf. 1 Hlbr - Innlend (1) 0 NYHR 115 - Einkabanki - Millilager Nýherji hf. 1.302 Hlbr - Innlend (1.302) 0 Gengi m.v. 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Niðurfærsla Gamli banki OBXBEAR 50 - Veltubók XACT Derivat BEAR 60.346 Hlbr - Skandinavísk 0 60.346 OSSR 20 - Miðlunarbók EIGN Össur hf. (880) Hlbr - Innlend 0 0 POLMAN 148 - Skuldsett fjármögnun-508 Polaris Management A/S 143 Hlbr - Erlend óskráð 0 143 POLPRIV 148 - Skuldsett fjármögnun-508 Polaris Private Equity II 571.040 Hlbr - Erlend óskráð 0 571.040 POPM US 150 - Erlend óafstemmt virðislaust Popmail.Com Inc. 0 Hlbr - Bandarísk 0 0 QEC 1 - Viðskiptastofa Questerre Energy corp. 3.478 Hlbr - Skandinavísk 0 3.478 QEC 50 - Veltubók Questerre Energy corp. 27.227 Hlbr - Skandinavísk 0 27.227 QEC CN 50 - Veltubók Questerre Energy Corporation 41.848 Hlbr - Kanadísk 0 41.848 SDRL 115 - Einkabanki - Millilager Seadrill LTD 22.285 Hlbr - Skandinavísk 0 22.285 SFS B 1 - Viðskiptastofa Sláturfélag Suðurlands svf. 14 Hlbr - Innlend (14) 0 SGA 25 - MAR - Miðlunarbók Saga Capital Fjárfestingarb.hf (238.000) Hlbr - Innlend óskráð 0 (238.000) SGA 541 - MAR - ELMSVA - Söfnun Saga Capital Fjárfestingarb.hf 238.000 Hlbr - Innlend óskráð 0 238.000 SJOKLAEDAG 141 - Fjáreignir á gangverði Sjóklæðagerðin hf. 362.931 Hlbr - Innlend óskráð (362.931) 0 SOHU US 20 - Miðlunarbók EIGN Sohu.com Inc (2.828) Hlbr - Bandarísk 0 (2.828) SPRON 20 - Miðlunarbók EIGN Sparisjóður Rvk og nágr. SRRON (383) Hlbr - Innlend 0 0 STB 50 - Veltubók Storebrand ASA 49.012 Hlbr - Skandinavísk 0 49.012 STODIR 141 - Fjáreignir á gangverði Landic Property hf. 3.365.273 Hlbr - Innlend óskráð (3.365.273) 0 STP US 20 - Miðlunarbók EIGN Suntech Power Holdings-ADR 364 Hlbr - Bandarísk 0 364 STRB 1 - Viðskiptastofa Straumur-Burðarás Fjárfest.hf 84 Hlbr - Innlend (84) 0 STRB 20 - Miðlunarbók EIGN Straumur-Burðarás Fjárfest.hf (25.131) Hlbr - Innlend 0 0 STRB 25 - MAR - Miðlunarbók Straumur-Burðarás Fjárfest.hf 7.700 Hlbr - Innlend 0 0 STRB 50 - Veltubók Straumur-Burðarás Fjárfest.hf 134.295 Hlbr - Innlend (67.147) 0 SVCX US 1 - Viðskiptastofa SVC Financial Services Inc 0 Hlbr - Bandarísk 0 0 TERRA FIRMA 3541 - Equity Inverstm Projects Inter Terra Firma India S.A.R.L 4.031.292 Hlbr - Erlend óskráð 0 4.031.292 TEYMI 50 - Veltubók Teymi hf. 581 Hlbr - Innlend (581) 0 TM 50 - Veltubók Tryggingamiðstöðin hf. 269 Hlbr - Innlend (269) 0 VLO US 20 - Miðlunarbók EIGN Valero Energy Corp (4.610) Hlbr - Bandarísk 0 (4.610) WATG US 20 - Miðlunarbók EIGN Wonder Auto Technology Inc 293 Hlbr - Bandarísk 0 293 WHAMHOL ORD 3540 - Equity Inverstm.Project Europe Wham Holdings A Ordinary Share 16.642 Hlbr - Erlend óskráð 0 16.642 WHAMHOL PRE 3540 - Equity Inverstm.Project Europe Wham Holdings Preference Share 531.968 Hlbr - Erlend óskráð 0 531.968 YAR 50 - Veltubók Yara International ASA 178 Hlbr - Skandinavísk 0 178 YAR 115 - Einkabanki - Millilager Yara International ASA 3.555 Hlbr - Skandinavísk 0 3.555 YTEC US 20 - Miðlunarbók EIGN Yucheng Technologies Ltd 726 Hlbr - Asísk 0 726 Samtals 101.759.771 (23.822.889) 68.721.422 Niðurfærsla á eigum fluttar í nyja (23.822.889) Flutt í gamla (68.721.422) Reclass á afleiðubók 358.853 Samtals 9.574.313 EST-yfirlit 30/09/2008 Fylgiskjal 3
Markaðsbréf til áhættuvarnar (í þús. kr.) Gengi m.v. 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla uppf Í gamla ACTA 88 - Afleiðubók - hlbr. Acta Holding ASA 59.921 Hlbr - Skandinavísk NOK 0 59.921 AIK 88 - Afleiðubók - hlbr. Aktiv Kapital ASA 33.094 Hlbr - Skandinavísk NOK 0 33.094 ALGETA 88 - Afleiðubók - hlbr. Algeta ASA 10.033 Hlbr - Skandinavísk NOK 0 10.033 ANOT 88 - Afleiðubók - hlbr. Anoto Group AB 102.099 Hlbr - Skandinavísk SEK 0 102.099 ASK 07 1 80 - Afleiðubók Askar Capital hf. 10% 01.12.2012 1.228.968 Skbr - Skuldabréf fyrirtækja vtr ISK 0 1.228.968 AWO 88 - Afleiðubók - hlbr. Awilco offshore ASA 147.960 Hlbr - Skandinavísk NOK 0 147.960 BWG 88 - Afleiðubók - hlbr. Block Watne Gruppen ASA 217.886 Hlbr - Skandinavísk NOK 0 217.886 CAR 135 - Staðlaðar afl. og aðrar D. Carnegie & Co AB 1.486.700 Hlbr - Skandinavísk SEK 0 1.486.700 CRU 88 - Afleiðubók - hlbr. Crew Gold Corporation 1.182 Hlbr - Skandinavísk NOK 0 1.182 DBK GR 88 - Afleiðubók - hlbr. Deutsche Bank AG 17.922 Hlbr - Evrópsk EUR 0 17.922 DNO 88 - Afleiðubók - hlbr. DNO International ASA 25.985 Hlbr - Skandinavísk NOK 0 25.985 ELT 88 - Afleiðubók - hlbr. Eltek ASA 41.761 Hlbr - Skandinavísk NOK 0 41.761 EME 88 - Afleiðubók - hlbr. Ementor ASA 434.248 Hlbr - Skandinavísk NOK 0 434.248 ERIC B 88 - Afleiðubók - hlbr. Ericsson AB LM-B 38.060 Hlbr - Skandinavísk SEK 0 38.060 FO-EIK 88 - Afleiðubók - hlbr. Eik Banki P/F 252.847 Hlbr - Skandinavísk DKK 0 252.847 HFRXB 135 - Staðlaðar afl. og aðrar HFRX Offshore Global fund B 175.754 Hlbr - Erl. Hlutabréfasj. óskráð USD 0 175.754 HFRXB/CLASS A 135 - Staðlaðar afl. og aðrar HFRX Offsh. Equity Hedge B clA 971.960 Hlbr - Erl. Hlutabréfasj. óskráð USD 0 971.960 IGE 88 - Afleiðubók - hlbr. Intl Gold Exploration IGE AB 16.564 Hlbr - Skandinavísk NOK 0 16.564 INGG LN 88 - Afleiðubók - hlbr. Inspired Gaming Group PLC 100.664 Hlbr - Evrópsk GBP 0 100.664 KAUP 88 - Afleiðubók - hlbr. Kaupþing banki hf. 4.095.207 Hlbr - Innlend ISK 0 4.095.207 KAUP 132 - Varnir valrétta - Hlutabréf Kaupþing banki hf. (1.020.700) Hlbr - Innlend ISK 0 (1.020.700) KAUP 01/10 80 - Afleiðubók Kaupthing Bank hf. 15.01.2010 19.953.427 Skbr - Erlend USD 0 19.953.427 KAUP 05/09 80 - Afleiðubók Kaupthing bank hf. 21.05.2009 4.694.539 Skbr - Erlend EUR 0 4.694.539 KAUP 05/10 80 - Afleiðubók Kaupthing bank hf. 25.05.2010 8.214.953 Skbr - Erlend EUR 0 8.214.953 KAUP 06/09 80 - Afleiðubók Kaupthing Bank hf. 29.06.2009 6.270.484 Skbr - Erlend EUR 0 6.270.484 KAUP 12/09 80 - Afleiðubók Kaupthing Bank hf. 01.12.2009 5.371.033 Skbr - Erlend USD 0 5.371.033 KAUP SEK 88 - Afleiðubók - hlbr. Kaupthing Banki hf. 3.237.445 Hlbr - Skandinavísk SEK 0 3.237.445 KAUPCDS 12 80 - Afleiðubók Kaupþing hf. CDS Struktur 20.12.2012 162.803 fleiðutengd skuldabréf - Erl.fyrirtæki EUR 0 162.803 KIT 88 - Afleiðubók - hlbr. Kitron ASA 7.039 Hlbr - Skandinavísk NOK 0 7.039 LAIS 132 - Varnir valrétta - Hlutabréf Landsbanki Íslands hf. (611.571) Hlbr - Innlend ISK 0 (611.571) LAIS 120202B 135 - Staðlaðar afl. og aðrar Landsbanki Íslands 02.02.2012 926.774 Skbr - Bankabréf ISK 0 926.774 MS US 88 - Afleiðubók - hlbr. Morgan Stanley 5.716 Hlbr - Bandarísk USD 0 5.716 Gengi m.v. 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla uppf Í gamla NHY 88 - Afleiðubók - hlbr. Norsk Hydro ASA 20.355 Hlbr - Skandinavísk NOK 0 20.355 NIO 88 - Afleiðubók - hlbr. Nio Security Inc 10.506 Hlbr - Skandinavísk NOK 0 10.506 NOR 88 - Afleiðubók - hlbr. Norwegian Energy Co AS 11.557 Hlbr - Skandinavísk NOK 0 11.557 NRDC 88 - Afleiðubók - hlbr. Nordicom A/S 201.638 Hlbr - Skandinavísk DKK 0 201.638 ORK 88 - Afleiðubók - hlbr. Orkla ASA 55.577 Hlbr - Skandinavísk NOK 0 55.577 PGS 88 - Afleiðubók - hlbr. Petroleum Geo-Services 13.325 Hlbr - Skandinavísk NOK 0 13.325 PRS 88 - Afleiðubók - hlbr. Prosafe ASA 13.833 Hlbr - Skandinavísk NOK 0 13.833 PRVT US 88 - Afleiðubók - hlbr. Private Media Group Inc. 880.669 Hlbr - Bandarísk USD 0 880.669 RBREW 88 - Afleiðubók - hlbr. Royal Unibrew A/S 2.647.316 Hlbr - Skandinavísk DKK 0 2.647.316 RGT 88 - Afleiðubók - hlbr. Rocksource ASA 19.979 Hlbr - Skandinavísk NOK 0 19.979 RIG US 88 - Afleiðubók - hlbr. Transocean Inc 111.422 Hlbr - Bandarísk USD 0 111.422 ROM 88 - Afleiðubók - hlbr. Romreal Ltd 7.004 Hlbr - Skandinavísk NOK 0 7.004 SDRL 88 - Afleiðubók - hlbr. Seadrill LTD 133.289 Hlbr - Skandinavísk NOK 0 133.289 SEVAN 88 - Afleiðubók - hlbr. Sevan Marine ASA 1.234 Hlbr - Skandinavísk NOK 0 1.234 STL 88 - Afleiðubók - hlbr. StatoilHydro ASA 85.125 Hlbr - Skandinavísk NOK 0 85.125 TFSO 88 - Afleiðubók - hlbr. 24 Sevenoffice ASA 10.506 Hlbr - Skandinavísk NOK 0 10.506 TGS 88 - Afleiðubók - hlbr. TGS Nopec Geophysical Co ASA 4.054 Hlbr - Skandinavísk NOK 0 4.054 VM US 88 - Afleiðubók - hlbr. Virgin Mobile USA Inc. 650.131 Hlbr - Bandarísk USD 0 650.131 YAR 88 - Afleiðubók - hlbr. Yara International ASA 74.290 Hlbr - Skandinavísk NOK 0 74.290 365 88 - Afleiðubók - hlbr. 365 hf. 592.792 Hlbr - Innlend ISK (592.792) A 87 - Afleiðubók - CFD Alfesca hf. 1.832.300 Hlbr - Innlend ISK 0 A 88 - Afleiðubók - hlbr. Alfesca hf. 2.223 Hlbr - Innlend ISK 0 ESSO 05 11 80 - Afleiðubók Olíufélagið ehf. 6,5% 26.05.2011 361.337 Skbr - Skuldabréf fyrirtækja vtr ISK 0 FL 88 - Afleiðubók - hlbr. FL GROUP hf. (Stoðir) 8.527.162 Hlbr - Innlend óskráð ISK (8.527.162) FL 08 1119 80 - Afleiðubók FL Group hf 19.11.2008 1.078.091 Skbr - Fjárfestingafélag óvtr ISK (1.078.091) FL 09 0305 80 - Afleiðubók FL Group hf. 05.03.2009 11.140.978 Skbr - Fjárfestingafélag óvtr ISK (11.140.978) FL 09 0709 80 - Afleiðubók FL Group hf. 14,6% 9.7.2009 1.120.443 Skbr - Fjárfestingafélag óvtr ISK (1.120.443) GLB 88 - Afleiðubók - hlbr. Glitnir banki hf. 1.715.865 Hlbr - Innlend ISK 0 1.715.865 HFEIM 88 - Afleiðubók - hlbr. Hf. Eimskipafélag Íslands 183.116 Hlbr - Innlend ISK (183.116) HFF150224 138 - Varnir Valrétta - Skuldabréf Íbúðarb. 1.fl.3,75% 15.02.24 163.025 Skbr - Íbúðarbréf Raf ISK 0 HFF150224 80 - Afleiðubók Íbúðarb. 1.fl.3,75% 15.02.24 7.186.347 Skbr - Íbúðarbréf Raf ISK 0 HFF150434 138 - Varnir Valrétta - Skuldabréf Íbúðarb. 2.fl. 3,75% 15.04.34 (1.471.082) Skbr - Íbúðarbréf Raf ISK 0 HFF150434 80 - Afleiðubók Íbúðarb. 2.fl. 3,75% 15.04.34 12.452.270 Skbr - Íbúðarbréf Raf ISK 0 HFF150644 138 - Varnir Valrétta - Skuldabréf Íbúðarb. 3.fl. 3,75% 15.06.44 (3.439.303) Skbr - Íbúðarbréf Raf ISK 0 HFF150644 80 - Afleiðubók Íbúðarb. 3.fl. 3,75% 15.06.44 17.035.421 Skbr - Íbúðarbréf Raf ISK 0 HFF150914 138 - Varnir Valrétta - Skuldabréf Íbúðarb. 4.fl.3,75% 15.09.14 (436.634) Skbr - Íbúðarbréf Raf ISK 0 HFF150914 80 - Afleiðubók Íbúðarb. 4.fl.3,75% 15.09.14 947.331 Skbr - Íbúðarbréf Raf ISK 0 ICEAIR 88 - Afleiðubók - hlbr. Icelandair Group hf. 392.344 Hlbr - Innlend ISK 0 392.344 IG 88 - Afleiðubók - hlbr. Icelandic Group hf. 0 Hlbr - Innlend ISK 0 Gengi m.v. 30.09.08 Flokkur Vörslureikningur Heiti flokks Verðmæti Yfirflokkur Gjaldmidill Niðurfærsla uppf Í gamla LAIS 88 - Afleiðubók - hlbr. Landsbanki Íslands hf. 1.377.868 Hlbr - Innlend ISK 0 1.377.868 LSS 05 2 80 - Afleiðubók Lánasjóður sveitarfélaga 3,5% 14.03.2022 228.166 Skbr - Fjárfestingarlánasj. Raf ISK 0 RIKB 09 0612 80 - Afleiðubók Ríkisbréf 8,5% 12.06.2009 (3.547.525) Skbr - Ríkisbréf Raf ISK 0 RIKB 10 0317 80 - Afleiðubók Ríkissjóður 10 0317 (3.579.861) Skbr - Ríkisbréf Raf ISK 0 RIKB 13 0517 138 - Varnir Valrétta - Skuldabréf Ríkisbr. 7,25% 17.05.2013 (961.984) Skbr - Ríkisbréf Raf ISK 0 RIKB 13 0517 80 - Afleiðubók Ríkisbr. 7,25% 17.05.2013 384.793 Skbr - Ríkisbréf Raf ISK 0 RIKB 19 0226 138 - Varnir Valrétta - Skuldabréf Ríkisbréf 26.02.2019 (866.589) Skbr - Ríkisbréf Raf ISK 0 RIKB 19 0226 80 - Afleiðubók Ríkisbréf 26.02.2019 672.493 Skbr - Ríkisbréf Raf ISK 0 SIMI 06 1 80 - Afleiðubók Landssími Íslands 6,0% 02.04.2014 227.116 Skbr - Skuldabréf fyrirtækja Raf ISK 0 SJVA 08 1 80 - Afleiðubók Sjóvá-Almennar tr. hf. 11% 03.03.2013 60.158 Skbr - Skuldabréf fyrirtækja vtr ISK (30.079) STOD 03 09 80 - Afleiðubók Fasteignafélagið Stoðir hf. 06.03.2009 2.850.356 Skbr - Skuldabréf fyrirtækja óvtr ISK (2.850.356) STODIR 88 - Afleiðubók - hlbr. Landic Property hf. 744.265 Hlbr - Innlend óskráð ISK (744.265) STRB 88 - Afleiðubók - hlbr. Straumur-Burðarás Fjárfest.hf 3.223.209 Hlbr - Innlend ISK (1.611.605) STRB 06 4 80 - Afleiðubók Straumur Burðarás Fjárfestingabanki hf. 15.12 3.857.667 Skbr - Bankabréf Raf ISK (1.928.833) STRB 07 5 80 - Afleiðubók Straumur Burðarás Fjárfestingabanki hf. 06.10 1.894.000 - Afleiðutengd skuldabréf - fyrirtæki ISK (947.000) TEYMI 88 - Afleiðubók - hlbr. Teymi hf. 44.404 Hlbr - Innlend ISK (44.404) VON 88 - Afleiðubók - hlbr. Vonandi, Eignarhaldsfélag 750.000 Hlbr - Innlend óskráð ISK (750.000) 128.365.130 (31.549.124) 65.108.645 Niðurfærsla (31.549.124) Fært í gamla (65.108.645) Reclass á skortsölu 7.898.672 39.606.034 Kröfur á lánastofnanir - fylgiskjal 4
Nafn viðskiptamanns Staða Gamla félagið Niðurfært Nýja félagið ARESBANK SA 3.663.165.407 3.663.165.407 BANCA NAZIONALE DEL LAVORO 18.008.150 18.008.150 Bolig- og Naeringsbanken ASA 87.716.480.640 87.716.480.640 COMMERZBANK 14.072.008.989 14.072.008.989 Glitnir Bank ASA 3.522.912.698 3.522.912.698 Glitnir Bank Luxembourg SA 90.500.798.102 90.500.798.102 BYR sparisjóður 3.547.247.607 3.547.247.607 Frjálsi fjárfestingarbankinn hf 100.923.676 50.461.838 50.461.838 Lánasjóður landbúnaðarins 1.714.430 1.714.430 MP Fjárfestingarbanki hf. 1.596.306.655 319.261.331 1.277.045.324 Sparisjóður Hafnarfjarðar 7.431.886 7.431.886 SPARISJÓðUR MÝRASÝSLU 1.229.604.856 860.723.399 368.881.457 Sparisjóðurinn í Keflavík 13.310.862 9.317.603 3.993.259 BANK OF AMERICA 1.424.991.560 1.424.991.560 BARCLAYS CAPITAL 31.441.704.603 31.441.704.603 CITIBANK 891.236.257 891.236.257 CREDIT SUISSE 1.556.923.755 1.556.923.755 DEKABANK 15.574.524.039 15.574.524.039 DEKABANK DEUTSCHE GIROZENTRALE 4.217.593.307 4.217.593.307 DEUTSCHE BANK 7.034.032.436 7.034.032.436 DRESDNER BANK 1.109.817.854 1.109.817.854 ERSTE BANK DER OESTERR.SPARKASSEN 146.010.479 146.010.479 FORTIS BANK (NEDERLAND) NV T 997.562.909 997.562.909 FORTIS BANK S.A./N.V. 835.496.937 835.496.937 GLITNIR BANKI SA 119.869.489.184 119.869.489.184 HV-COMMERZBANK 2.375.188.965 2.375.188.965 HV-SOCIETE GENERALE 714.162.019 714.162.019 HV-UBS AG 829.450.687 829.450.687 ICEBANK HF 996.309.304 996.309.304 ING BANK N.V. 481.252.411 481.252.411 IXIS CORPORATE AND INVESTMENT BANK 722.390.101 722.390.101 J.P.MORGAN CLEARING CORP 87.618.310 87.618.310 JP MORGAN CHASE BANK 3.946.387.603 3.946.387.603 KAUPTHING HF 4.305.644.402 4.305.644.402 LANDSBANKI ÍSLANDS 74.134.205.165 74.134.205.165 MERRILL LYNCH INTERNATIONAL BANK LT 5.276.588.154 5.276.588.154 MORGAN STANLEY CAPITAL SERVICES 11.377.389.853 11.377.389.853 NATIONAL AUSTRALIA BANK 122.981.627 122.981.627 NOMURA INTERNATIONAL PLC 661.890.769 661.890.769 ROYAL BANK OF SCOTLAND 19.692.490.966 19.692.490.966 STANDARD CHARTERED BANK 216.200.533 216.200.533 THE TORONTO DOMINION BANK 3.177.562.657 3.177.562.657 UBS AG 1.736.430.497 1.736.430.497 ASKAR CAPITAL HF 7.202.405.201 0 7.202.405.201 BORGUN HF 1.911.686.944 1.911.686.944 KREDITKORT HF 1.675.823.542 1.675.823.542 LEHMAN BROTHERS SPECIAL FINANCING 589.598.469 589.598.469 SAGA CAPITAL FJÁRFESTINGARBANKI 2.028.233.197 1.825.409.878 202.823.320 Straumur - Burðarás Fjárfesting 10.006.246.901 5.003.123.451 5.003.123.451 STRAUMUR-BURÐARÁS FJÁRFESTING 7.466.440.000 3.733.220.000 3.733.220.000 VBS FJÁRFESTINGABANKI HF 3.040.059.207 1.824.035.524 1.216.023.683 555.863.934.763 515.446.901.331 21.417.556.694 18.999.476.739
Aðrar eignir IBAS-LN 49.123.883.288 49.123.883.288 RB-UT 19.701.015 19.701.015 RB-AH 316.052.170 316.052.170 RB-AH - 27 19.605.685.405 8.514.810.633 11.090.874.772 IRS 312.052.170 312.052.170 FX spot 1.070.531.834 1.070.531.834 Hdge acct securit bold issue 37.800.233 37.800.233 Not assigned -10.843.038.667 -10.843.038.667 Annar mismunur v. lista - mism á listum og bókhaldi -583.589.290 -583.589.290 59.059.078.158 1.420.384.237 57.638.693.921 0
Samtals 614.923.012.921 516.867.285.568 79.056.250.615 18.999.476.739 Tilfærslur á útlánum - fylgiskjal 5 Í þús. kr. Staða 30.09.08 Útlán í 6100 og 4000 ...... (66.134.021) DCM út (508) - erlendir mótaðilar ...... (187.226.506) Útlán vegna SPV - Holt út ...... (48.353.335) Útlán vegna SPV - Haf út ...... (136.618.448) Lánasafn Noregur (561) út ...... (121.101.607) Frumherji fært inn ...... 384.631 Bil ehf. (Frumherji) fært inn ...... 4.341.197 Lán út í 505 - erlendir mótaðilar ...... (10.655.091) ICC út (509) - erlendir mótaðilar ...... (13.886.476) Útlán í útlánasafni 535 út - erlendir mótaðilar ...... (12.609.668) Útlán í útlánasafni í 540 út - erlendir mótaðilar ...... (55.403) Útlán í útlánasafni í 541 út - erlendir mótaðilar ...... (1.834.728) Útlán í útlánasafni í 581 út - erlendir mótaðilar ...... (34.366.819) Útlán vegna Ausa ehf...... (789.007) Útlán vegna Leitar hf. - tengt erlendum mótaðilum ...... (5.280.594) Lán úr Holti og Hafi sem voru ómerkt flutt úr nýja í gamla ...... (7.858.666) Gjaldeyristékkareikningar tengdur dótturfélagi 0500-26-21571 1571 fyrir Glitnir eignarhaldsfélag ...... (3.234.383) Tékkareikningur tengdur dótturfélagi 0500-26-000571 Glitnir eignarhaldsfélag ...... (49.682.714) Lán frá Seðlabanka Íslands með veð í skuldabréfum Covered bond - jöfnuð út ...... (63.645.811) Íbúðalán vegna coverbond - færð út ...... (98.101.752)
Samtals tilfærslur á útlánum ...... (790.575.181) Fylgiskjal 6
Glitnir Banki Fylgiskjal 6 Skuldbindingar Fjárhæðir í milljónum króna Eiginfjárgrunnur Skamm- Lang-tímalán Veittar Ónotaðar Afleiður Hluta- og Aðrar skuld- Heildar skuld-binding Heildarútlán30.09.2008 afskriftir 30.06.2008 283.223 tímalán og ábyrgðir láns-heimildir skulda- bindingar 30.06.2008 Kennitala Nafn víxlar bréfaeign 5906079670 Egla Invest B.V. 0 15.430 00000 15.430 17.131 -17.131 6808069850 Kjalar Invest B.V. 0 13.733 00000 13.733 15.462 -1.500 5509034150 Festing ehf 0 9.674 00000 9.674 10.502 -5.000 4310071930 Barkarvogur ehf 0 3.040 00000 3.040 3.300 -1.500 6312911129 Kjalar hf 000066300 663655-4.000 4409861539 Samskip hf 0 558 00000 5586540 4401891219 Jónar Transport hf 0050000 5 5 0 Samtals Ker ehf 0 42.434 5 0 663 0 0 43.102 47.709 -29.131 6106012350 Exista hf 1.018 24.781 0 0 4.452 21 0 30.272 27.302 -27.302 6906892009 Vátryggingafélag Íslands hf 0001000 1 0 5002696779 Síminn hf/Skipti hf. 198 9.059 0 103 1.139 0 0 10.498 11.707 -4.000 6502972029 Anza hf 0 146 00000 1461460 6405932029 Íslenska sjónvarpsfélagið hf 0 0 57 0000 57690 Samtals Exista hf. 1.216 33.985 57 104 5.591 21 0 40.973 39.224 -31.302 4807982289 Baugur Group hf 7.746 19.159 0 0 941 12.689 0 40.535 22.215 0 7003071820 Milton ehf 0 10.933 00000 10.933 0 6109933469 Styrkur Invest ehf 00002.277 0 0 2.277 2.436 0 N/A Mosaic Fashions 000001.716 0 1.716 0 5603891409 Fjárfestingafélagið Gaumur ehf 0 532 0 35 0 0 0 567 583 0 6702032120 Hagar hf 0 218 0 0 227 0 0 445 466 0 5306952479 Pönnu Pizzur ehf 0200000 2 0 Samtals Fjárfestingafélagið Gaumur ehf 7.746 30.843 0 35 3.445 14.405 0 56.474 25.700 -19.200 6403881109 Milestone ehf 4.649 16.084 0 0 359 0 0 21.091 23.229 -23.229 4412060110 Askar Capital hf 141 5.386 00000 5.526 8.130 -8.130 7012881739 Sjóvá-Almennar tryggingar hf 3.860 24 0 0 1.341 0 0 5.226 5.787 -5.787 2809488888 Racon Holdings AB 0 0 2.345 0000 2.345 4.000 2712788888 Moderna Fonder AB 00001.395 0 0 1.395 0 5612051750 Avant hf 00001.191 0 0 1.191 1.834 -1.834 4111061010 Faxar ehf 0 1.088 00000 1.088 1.187 0 4909050810 SJ-Fasteignir ehf 433 0 126 0000 5596880 4401071920 Þáttur International ehf 513 000000 513545-545 6905061570 Hljóðfærahúsið ehf 0 223 00000 2232450 4507881209 Gott fólk ehf 37 80 05000 122128-128 2410623769 Karl Emil Wernersson 1 22 00000 2376-76 6904042730 Áman - Deiglan ehf 0500000 5 0 6105023340 Amarel ehf 0100000 1 0 Samtals Milestone ehf 9.633 22.914 2.471 5 4.287 0 0 39.310 41.849 -35.729 6012730129 FL GROUP hf 0 25.857 591 0 7.200 3.233 0 36.881 34.626 -21.000 5112022720 Þyrping hf 0 2.372 00000 2.372 1.748 6602692079 Tryggingamiðstöðin hf. 0000000 0 2 0 Samtals FL Group hf. 0 28.230 591 0 7.200 3.233 0 39.254 36.376 -21.000 4505993529 Landic Property hf 99 17.310 0 2 518 10.476 0 28.405 23.836 -26.800 6408061170 FS6 ehf 0 6.976 00000 6.976 7.895 0 2509448888 Landic Property A/S 0 1.806 00000 1.806 1.995 0 5109070940 Landic Ísland ehf 0 933 00000 9339850 6704922069 Landsafl ehf 0 693 00000 6937060 4101696309 Klettar ehf 0900000 9 0 0 Landic Property A/S 0 2.134 00000 2.134 0 0 Samtals Landic Property hf. 99 27.726 0 2 518 10.476 0 38.822 35.417 -26.800 6306051210 Geysir Green Energy ehf 4 13.847 0 0 0 5.651 0 19.502 14.478 0 6206071340 Hver 02 Holding ehf 0 9.491 00000 9.491 9.946 0 5902861419 Jarðboranir hf 302 2.565 00000 2.867 3.622 0 5507690189 Enex ehf 0 7 310 0000 3173850 2302338888 IAV Truckhaven I. LLC 0 0 71 0000 71870 Samtals Geysir Green Energy ehf. 305 25.911 382 0 0 5.651 0 32.249 28.518 -10.000 6205072370 Katla Seafood ehf 47 16.853 0 0 402 0 0 17.302 19.064 0 6102973079 Samherji hf 1.461 6.859 0 200 1.866 0 0 10.386 9.528 0 6104061060 Íslandsbleikja ehf 0 629 00000 6296850 5002061870 Landsá ehf 0200000 2 2 0 4308942349 Íslandslax hf 0000000 0 0 0 Samtals Samherji hf. 1.508 24.343 0 200 2.268 0 0 28.319 29.279 0 6012023280 Eignarhaldsfélagið Fasteign hf 579 23.543 0 30 0 3.559 0 27.711 28.049 0 Samtals Eignarhaldsfélagið Fasteign hf. 579 23.543 0 30 0 3.559 0 27.711 28.049 0 6801081020 Svartháfur ehf 0 24.653 00000 24.653 28.546 0 Samtals Svartháfur ehf 0 24.653 00000 24.653 28.546 0 6812053220 Höfðatorg ehf 1 9.407 500 0000 9.908 11.770 0 6202697439 Mest ehf 12 3.382 205 0000 3.599 3.941 0 5712850299 Loftorka Borgarnesi ehf 1 2.655 00000 2.656 3.010 0 6501697519 Holtasel ehf 0 1.968 00700 1.976 2.233 0 7112964929 Grjótháls ehf 9 1.858 00000 1.867 2.028 0 6101050250 Agn fasteignafélag ehf 0 1.223 00000 1.223 76 0 5601922319 Eykt hf 134 360 510 18 0 0 0 1.022 905 0 6012002360 Eykt íbúðir ehf 0 999 00000 999 1.124 0 5011050820 S 40 ehf 033700000 3373740 2401624749 Pétur Guðmundsson 3 70 0 22 0 0 0 94 87 0 5905881219 Kaldidalur ehf 0 62 00000 62620 5011051710 Fitjaland ehf 0 46 00000 46510 6310063100 Dúfnavellir ehf 40 000000 40410 Samtals Höfðatorg ehf 199 22.367 1.215 40 7 0 0 23.829 25.702 -9.500 5302060250 BNT hf 0 10.372 5 0 162 0 0 10.539 11.837 0 5402062010 N1 hf 6.188 0 1.614 250 290 0 0 8.342 10.456 0 4609060320 Naust ehf 0 2.851 00000 2.851 3.149 0 6606952069 Olíudreifing ehf 54 1.526 00400 1.584 1.818 0 5207059880 AT Toolcentre Ltd 0 437 00000 4374690 4601692919 Bílanaust hf 0000000 0 0 0 5412013940 Olíufélagið ehf 0000000 0 0 0 Samtals BNT hf. 6.243 15.185 1.619 250 455 0 0 23.753 27.729 -6.300 7003943799 Fons hf 0 17.325 0 0 3.054 0 0 20.379 10.442 0 FS38 ehf (Aurum/Goldsmith) 6.221 Samtals Fons hf 0 17.325 0 0 3.054 0 0 20.379 16.663 -13.500 4903070600 Eikarhald ehf/Eik Properties 0 2.241 0 0 0 9.566 0 11.807 2.349 0 5909023730 Eik fasteignafélag hf 0 1.353 00000 1.353 1.427 0 4209871109 Saxhóll ehf 329 1.938 00000 2.267 2.337 0 6705044680 Saxbygg ehf 1 370 00001 370397 0 5101690859 Saxhóll Invest ehf 0 462 00000 462510 0 5504962329 Eignarhaldsfélag Smáralind ehf 0 1.669 24 0000 1.692 1.897 0 Fylgiskjal 6
4408003270 Norðurturninn ehf 0 611 300 0000 911 1.403 0 Samtals Eikarhald ehf 330 8.643 324 0 0 9.566 1 18.863 10.320 -1.000 4602042670 IceProperties ehf 47 5.142 0 18 0 0 0 5.207 5.795 0 6810770739 Ingvar Helgason ehf 52 2.783 28 99 0 0 0 2.962 3.255 0 5302043160 Eignarhaldsfél Sævarhöfði ehf 0 2.739 00000 2.739 3.087 0 5404002290 ALP ehf 1 2.480 5 0 22 0 0 2.508 2.664 0 4604043120 Fasteignafélagið Sævarhöfði ehf 0 1.682 00000 1.682 1.793 0 4401697089 Bifreiðar & landbúnaðarvéla ehf 0 705 656 230 0 0 0 1.591 1.420 0 6306042650 Bevís hf 0 456 00000 4565140 5804830549 Sund ehf 4 207 00000 2112140 4103050620 Hux ehf 1 87 00000 88920 Samtals Sund ehf 105 16.281 690 347 22 0 0 17.445 18.834 -13.100 4909022520 Samson eignarhaldsfélag ehf 0 6.000 0 0 3.313 0 0 9.313 9.709 0 0201417199 Björgólfur Guðmundsson 0 3.414 01000 3.414 3.833 0 6405072410 Landsprent ehf 0 2.404 00000 2.404 2.584 0 2907458888 West Ham United Football Club plc 0 1.607 00000 1.607 1.323 0 4301691069 Árvakur hf 85 362 1 36 0 0 0 483 403 0 5901760529 Samson Properties ehf 0 58 00000 58580 4210012350 Vatn og land ehf 0300000 3 3 0 Samtals Samson eignarhaldsfélag ehf 85 13.847 1 36 3.313 0 0 17.282 17.913 -14.700 6902080400 Stapi fjárfestingarfélag ehf 0 16.523 00000 16.523 17.247 0 Samtals Stapi fjárfestingarfélag ehf 0 16.523 00000 16.523 17.247 -17.247 4103061740 Salt Investments ehf 0 12.757 00000 12.757 13.951 0 Salt Financials 4.968 5403051370 AB Capital ehf 0 3.567 00000 3.567 3.594 0 5305050810 Salt Properties ehf 0800000 8 6 0 0410693769 Vilhelm Róbert Wessman 1000000 1 0 0 Samtals Salt Investments ehf 1 16.332 00000 16.333 22.519 -4.300 6812711559 Rammi hf 0 9.058 5.954 150 957 0 0 16.119 17.144 0 Samtals Rammi hf 0 9.058 5.954 150 957 0 0 16.119 17.144 0 1810218888 Salmones Cupquelan S.A. 0 7.206 555 0000 7.760 10.853 0 6907051680 Leitar ehf 0 4.080 00000 4.080 4.827 1811318888 Baja Aquafarms SA de CV 0 1.894 00000 1.894 2.237 6203059950 Atlantis Group Holdings ApS 0 894 00000 894505 2009128888 Atlantis Chile Limitada 0 769 00000 7690 0 Samtals Leitar ehf 0 14.842 555 0000 15.397 18.422 -9.500 6312051780 Icelandair Group hf 3.041 7.700 0 0 541 627 0 11.910 13.560 0 4612023490 Icelandair ehf 1.342 114 695 0 258 0 0 2.409 2.793 0 5712014960 Loftleiðir-Icelandic ehf 0 15 732 0000 7489110 4608992229 Bláfugl ehf 2 34 10000 37190 4712992359 Flugleiðir-Frakt ehf 0 22 13 0000 34360 5305750209 Flugfélag Íslands ehf 0 10 00000 10100 5112022990 Tækniþjónustan Keflavíkurfl ehf 0300000 3 3 0 Samtals Icelandair Group hf 4.386 7.897 1.441 0 799 627 0 15.150 17.332 -3.000 2512048888 Iceland Foods Groups Limited 0 7.806 0 0 0 5.130 0 12.936 8.777 0 Samtals Iceland Foods Groups Limited 0 7.806 0 0 0 5.130 0 12.936 8.777 0 5603840179 Bergur-Huginn ehf 0 4.430 0 0 291 0 0 4.720 5.400 0 6202002120 BK-44 ehf 3.731 0 0 0 31 0 0 3.762 0 0 6912051260 Bergey - fasteignafélag ehf 0 1.608 00000 1.608 1.810 0 4712992439 Bílaleiga Flugleiða ehf 83 1.362 00000 1.446 1.271 0 5301710279 Toyota á Íslandi hf 391 76 0 99 48 0 0 614 366 0 5905061330 Motormax ehf 162 700000 1691700 5804060680 M. Kristinsson ehf 0 135 00000 1352540 4902881989 Gísli Jónsson ehf 0 0 63 0000 63710 7001690149 Sólning Kópavogi ehf 22 14 00000 36360 0312503749 Magnús Kristinsson 0000000 0 0 0 Samtals Bergur-Huginn ehf 4.389 7.633 63 99 370 0 0 12.554 9.378 -2.000 6704002390 Norvik hf 258 5.028 00000 5.286 5.416 0 5008942109 Straumborg ehf 728 1.194 0 0 2.142 0 0 4.064 2.800 0 6002692599 Smáragarður ehf 0 1.437 0 0 23 0 0 1.460 1.492 0 5801069860 Lateko Banka 000086200 8620 0 4601693219 Byko hf 373 40 00000 4143720 0908398888 Komilesbusiness 0 117 00000 1171270 7112982239 Kaupás hf 7 19 00000 26190 Samtals Norvik hf 1.366 7.835 0 0 3.027 0 0 12.228 10.226 0 5111051610 Fjárfestingafélagið Máttur ehf 481 11.433 00000 11.914 13.915 0 Samtals Fjárfestingafélagið Máttur ehf 481 11.433 00000 11.914 13.915 -12.900 4605033290 Hanza-eignir ehf 66 10.436 0 23 352 0 0 10.877 11.881 0 4901043480 Hanza-Hópurinn ehf 0 501 00000 5015480 4603070740 Dunhagi ehf 26 000000 26250 Samtals Hanza-eignir ehf 92 10.937 0 23 352 0 0 11.404 12.454 -9.000 4203690429 Þorbjörn hf 0 9.852 0 0 32 0 0 9.884 10.928 0 5202022340 Gnúpverjar ehf 0 1.054 00000 1.054 1.184 0 5606992209 Haustak hf 0 413 00000 4134540 5011062080 MPF Ísland ehf 0 41 00000 41470 Samtals Þorbjörn hf 0 11.361 0 0 32 0 0 11.393 12.613 0 6610072140 Stím ehf 786 10.086 0 0 436 0 0 11.308 11.590 -11.590 Samtals Stím ehf 786 10.086 0 0 436 0 0 11.308 11.590 -11.590 2709438888 Mainsee 516 VV GmbH 0 7.445 2.507 0000 9.951 11.372 0 Samtals Mainsee 516 VV GmbH 0 7.445 2.507 0000 9.951 11.372 0 5411850389 HB Grandi hf 0 9.595 0 50 27 0 0 9.672 10.341 0 Samtals HB Grandi hf 0 9.595 0 50 27 0 0 9.672 10.341 0 2406848888 Nopco Holding AS 0 7.252 00000 7.252 5.777 0 2409858888 Nopco Paper Technology Holding AS 0 2.113 00000 2.113 2.336 0 Samtals Nopco Holding AS 0 9.365 00000 9.365 8.113 -4.000 6601691219 Ísfélag Vestmannaeyja hf 320 5.119 10 0 108 0 0 5.558 3.027 0 5912051100 Kristinn ehf 0 2.910 0 0 242 0 0 3.151 3.557 0 Samtals Ísfélag Vestmannaeyja hf 320 8.029 10 0 350 0 0 8.709 6.584 0 5108002220 Guðbjartur ehf 0 4.200 0 17 0 0 0 4.217 4.638 0 5402901059 Jakob Valgeir ehf 0 2.641 15 10 1.539 0 0 4.205 3.836 0 1209724729 Jakob Valgeir Flosason 000126200 2632010 0401537569 Flosi Valgeir Jakobsson 1801600 152560 Samtals Jakob Valgeir ehf 1 6.848 15 28 1.808 0 0 8.700 8.931 0 5904042410 Klasi hf 0 6.848 0 10 0 0 0 6.858 6.497 0 6009051980 Nesvellir ehf 0 1.047 00000 1.047 383 0 6601071850 Sigla ehf 0 12 0 0 448 0 0 461 713 0 7101070330 Piltur ehf 0 178 00000 1781830 Samtals Sigla ehf 0 8.084 0 10 448 0 0 8.543 7.776 0 682.562 -304.799 Lán í SPV -112.707 64.276 Samtals 569.855 -240.523 Fylgiskjal 7 VINNUSKJAL um stöðu afleiðusamninga við yfirfærslu eigna og skulda á milli fjármálafyrirtækja
á grundvelli laga nr. 125/2008
Við yfirfærslu eigna og skulda frá Landsbanka Íslands hf. (LÍ) til Nýja Landsbanka Íslands hf. (NL) var tekin sú ákvörðun að afleiðusamningar flyttust yfir til NL. Talið var að þessari leið fylgdu fleiri kostir en gallar. Fljótlega eftir að NL tók til starfa kom í ljós að illframkvæmanlegt er að fylgja eftir þessu fyrirkomulagi. Fram hefur komið hjá starfsmönnum Glitnis banka hf. og Kaupþings banka hf. að þeir séu sömu skoðunar og NL er nú, þ.e. að afleiðusamninga sé ekki unnt að flytja yfir til þeirra banka sem stofnaðir verða um nýja starfsemi (NB). Mikilvægt er að samræmis sé gætt......
Hér á eftir er gerð grein fyrir helstu ástæðum þess að ekki er hægt að koma málum fyrir eins og ætlunin var á milli LÍ og NL svo og þeim kostum og göllum sem fylgja þeim ákvörðunum sem þarf að taka í þessum efnum og hvaða afleiðingar þær hafa:
1. Réttarstaða mótaðila í afleiðuviðskiptum.
Samkvæmt ákvæðum laga um verðbréfaviðskipti og lögum nr. 46/2005, um fjárhagslegar tryggingaráðstafanir, er heimilt að skuldajafna („netta“) skuldbindingar samkvæmt afleiðuviðskiptum óháð ákvæðum gjaldþrotaskiptalaga. Staða afleiðusamninga gagnvart sérhverjum viðskiptamanni verður því skoðuð í heild sinni og bankinn getur t.d. ekki innheimt þá samninga (t.d. lán) samninga sem eru í hagnaði fyrir bankann en sleppt því að draga frá samninga í tapi (t.d. vegna breytinga á gengi eða verðmæti hlutabréfa). Þegar horft er á stöðu einstakra samninga virðist eftirfarandi gilda um heimildir til gjaldfellingar og hugsanlegt framsal á kröfuréttindum bankanna: a) Lokaðir samningar. Þegar samningar eru komnir á gjalddaga eða þeim hefur verið lokað er heimilt að innheimta þá skuld sem þannig kann að vera fyrir hendi. Heimilt er að framselja slík kröfuréttindi til NB án samþykkis viðsemjanda. NB gæti þá valið að opna viðkomandi stöðu eða skuldbreyta því tapi sem orðið hefur á samningum fyrir viðskiptavin sinn. b) Opnir samningar. Hér er átt við þá stöðu þegar ekki er komið að lokadegi samnings.
Tryggingagat. Í þeim tilvikum þar sem vantar upp á tryggingar mótaðila (sem væntanlega er algengt við núverandi aðstæður) er veðkall nauðsynlegt áður en samningarnir eru gjaldfelldir og hugsanlega framseldir. Fullnægjandi tryggingar. Opnir samningar þar sem nægar tryggingar eru fyrir hendi verða ekki framseldir til NB nema með samþykki mótaðila. Bankarnir hafa
1
heimild til þess að kalla eftir auknum tryggingum samkvæmt skilmálum. Berist þær ekki er hægt að umbreyta afleiðusamningnum í kröfur með gjaldfellingu.1
2. Ástæður fyrir því að erfitt er að flytja afleiðusamninga yfir í NB
a. Lagalegar hindranir o Þörf á samþykki: ISDA samningar (staðlaðir samningsskilmálar um afleiður) leyfa ekki að færa afleiður yfir á nýja aðila án samþykkis gagnaðila. Gagnaðilar myndu þá eiga val um riftun samninga án þess að hægt væri að verjast því. o Riftunarákvæði vegna stöðu viðsemjanda: Rating trigger ákvæði eru í öllum ISDA samningum, Automatic Early Termination (AET) og EOD (e. event of default). Með því er átt við að ef viðsemjandinn (í þessu tilviki bankinn) lendir í verulegum fjárhagslegum skakkaföllum er samningurinn í uppnámi. o Force majeure á ekki við um ISDA. Ekki er því heimilt á grundvelli sjónarmiða um neyðarástand að koma í veg fyrir riftun samninga vegna framsals þeirra eða greiðsluþrots GL eða að NB geti borið þessi ákvæði fyrir sig.
b. Ómöguleiki. Bent hefur verið á að NL geti ekki staðið við ákveðna samninga vegna þess að greiðslumiðlunarkerfi með erlendan gjaldeyri liggur nú niðri og jafnframt höfðu ýmsir mótaðilar í samningum þegar rift samningum vegna bágrar stöðu NL. Vanskil myndast því óhjákvæmilega sem munu íþyngja NL og skaða orðspor hans.
c. Tengsl afleiðusaminga við aðra fjármögnun LÍ. Mikið af samningum var gert í samhliða fjármögnun, þeir standa eftir sem spákaupmennska í nýjum banka með verulegri áhættu. Samningarnir tengjast því ekki lengur þeirri áhættu sem ætlunin var að tryggja.
d. Markaðsáhætta o.fl. Greiðsluhæfi skuldara eru í verulegri óvissu og gæði eigna í afleiðusamningum eru óljós. Traust á markaði er ekki lengur til staðar og viðskiptasambönd hafa þegar orðið fyrir skaða sem ekki verða bætt með yfirtöku afleiðusamninganna.
3. Afleiðingar fyrir íslenska aðila
a. Skuldabréfasjóðir og lífeyrissjóðir eiga kröfur í GL af ýmsum toga. Sjóðirnir eru margir í tapi við gömlu bankanna vegna afleiðuviðskipta. Hægt er, að uppfylltum kröfum gjaldþrotaskiptalaga, að skuldajafna þessum kröfum og þannig lágmarka tjón sjóðanna. Í
1 Veruleg óvissa getur verið um tryggingastöðu því samkvæmt fyrirliggjandi upplýsingum frá starfsmönnum bankanna getur í sumum tilvikum verið um að ræða allsherjarveð í ýmsum eignum viðskiptamanna sem standa þá jafnframt til tryggingar fyrir aðrar skuldbindingar s.s. útlán og yfirdrætti.
2
fylgiskjali XXX má sjá sundurgreinda stöðu sjóðanna, þ.e. kröfur þeirra á gömlu bankana, stöðu í afleiðusamningum og þá stöðu sem eftir verður.
b. Aðrir íslenskir aðilar. Ljóst er að fjöldi aðila mun skulda GL þegar afleiðusamningar þeirra verða gerðir upp. GL mun væntanlega innheimta þær kröfur á grundvelli fyrirliggjandi trygginga og þegar þeim sleppir ganga að öðrum eignum þeirra aðila sem um ræðir. Á fylgiskjali XXX er að finna yfirlit um stærstu skuldbindingar íslenskra aðila samkvæmt afleiðusamningum.
c. Jákvæð staða afleiðusamninga. Fram hefur komið að einhverjir aðilar eru í hagnaði af afleiðuviðskiptum (in the money) umfram kröfur á hendur þeim. Þeir koma því til með að eiga kröfu í þrotabúið.
4. Samantekt.
Samkvæmt framansögðu virðist ómögulegt og beinlínis skaðlegt að flytja afleiðusamninga í einu lagi yfir til NB. Því virðist eftirfarandi liggja fyrir varðandi ákvarðanir FME:
‐ Gert er ráð fyrir því að réttindi og skyldur vegna afleiðusamninga flytjist einfaldlega ekki yfir til NB.
‐ Þar sem um er að ræða sérgreindar tryggingarráðstafanir í innstæðum (sem nú eru yfirteknar af NL) þarf í tilviki NL að gera sérstakar ráðstafanir gegn því að þær innstæður verði lausar til útborgunar án tillits til þeirra skuldbindinga sem eftir urðu í GL í formi afleiðusamninga. Með því að skilja afleiðusamningana eftir þarf nýi bankinn ekki að greiða gamla bankanum tryggingaandlagið með þeim flækjum sem slíku fyrirkomulagi fylgdu. Ef tryggingaráðstöfun er færð í nýja bankann þá er sú hætta á að ekki sé krafa á bakvið tryggingaráðstöfunina og hún því laus fyrir eiganda hennar til að innleysa hana.
‐ Hugsanlegt er að NB munu leitast við að bjóða viðskiptavinum sínum sem hafa neikvæða stöðu gagnvart GL í afleiðusamningum að ganga inn í samsvarandi stöðu í nýja bankanum og leysa til sín slík réttindi frá GL í því skyni að halda samningum opnum eða skuldbreyta í þeim tilvikum þar sem grundvöllur er fyrir. Ekki er heldur útilokað að við gerð stofnefnahags verði einhverjar slíkar kröfur hjá NB. Skilyrði fyrir því væri að sanngjarnt endurgjald kæmi fyrir til GL. Mætti hugsanlega fela þeim matsaðila, sem almennt leggur mat á virði þeirra krafna sem færast yfir til NB, að meta það endurgjald.
3
‐ Í viðauka með ákvörðun Fjármálaeftirlitsins kæmi fram að skuldajöfnun sé heimil á móti kröfuréttindum. Lífeyrissjóðirnir gætu þá jafnað tapi sínu vegna afleiðuviðskipta við bankana á móti kröfum sínum í þá.
4
Fylgiskjal 8
Staða afleiðusamninga 30. september 2008 flokkað eftir tegund.
Eignir Samtals 601 IRS ...... 137.054.099 604 Interest future ...... 46.766 605 CAP&Floor ...... 39.139 620 Equity forward ...... 25.367.367 622 Equity options ...... 3.438.684 623 Equity Swap ...... 12.592.866 630 Bond Options ...... 854.644 631 Bond Swap ...... 1.118.183 632 Bond forward ...... 6.640.102 640 FX forward ...... 22.557.870 643 FX Swap ...... 142.388.321 644 FX Options ...... 16.771.740 662 Total return swap ...... 2.677.578 664 Hdge acct securit. bond-equity ...... 4.698.552 665 Hdge acct securit. bond issued ...... 16.532.038 Samtals eignir ...... 392.777.948
Skuldir 601 IRS ...... -35.353.824 604 Interest future ...... -53.272 605 CAP&Floor ...... -38.126 620 Equity forward ...... -8.432.940 622 Equity options ...... -62.900 630 Bond Options ...... -535.134 631 Bond Swap ...... -3.341.798 632 Bond forward ...... -557.094 640 FX forward ...... -4.872.738 643 FX Swap ...... -61.077.764 644 FX Options ...... -4.814.647 662 Total return swap ...... -68.032 664 Hdge acct securit. bond-equity ...... -12.098.458 665 Hdge acct securit. bond issued ...... -8.388.946 Samtals skuldir ...... -139.695.675
Staða afleiðusamninga gagnvart einstökum starfsgreinum þann 10. október 2008:
Nettó staða 1 Lífeyrissjóðir ...... 28.959.641 2 Sjávarútvegur ...... 6.509.961 3 Rekstrarfélög ...... 10.342.639 4 Fjármálastofnanir ...... 47.601.579 5 Einstaklingar ...... 2.441.901 6 Opinberir aðilar og félagas...... 4.577.605 7 Eignarhaldsfélög ...... 32.148.543 8 Innan samstæðu ...... 13.594.526 Samtals ...... 146.176.395
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file://D:\Documents and Settings\gstefansdottir.IS\Local Settings\Temporary Internet Files\OLKA3E\skipurit 08102008.vsd 14.10.2008 Company code 1000 30.9.2008 ISK Fylgiskjal 11 Lyklar Company Code Asset Class APC FY start Acquisition Sold assets Retirement APC FY end Dep.FY start Dep. for year Dep.retir. Dep.retiremnt Dep. FY end Bkval. FY end 260000 1000 1000 Buildings and land 172.990.579 0 -7.063.277 0 165.927.302 -18.619.407 -2.068.051 0 2.472.656 -18.214.802 147.712.500 261040 1000 1500 Vehicles 59.555.861 0 -5.000.000 0 54.555.861 -13.718.801 -14.241.601 0 2.083.333 -25.877.069 28.678.792 261020 1000 2000 Office equipment 211.501.227 29.312.519 -2.112.470 1.822.899 236.059.542 -181.823.419 -13.337.858 -818.835 2.500.837 -192.660.440 43.399.102 261020 1000 2500 Hardware 1.494.033.005 73.553.744 -2.107.143 0 1.565.479.606 -1.275.051.607 -100.826.849 0 702.381 -1.375.176.075 190.303.531 261010 1000 3500 Furniture 853.177.640 21.886.724 -31.512.536 5.097.370 821.777.992 -562.811.246 -58.345.440 -16.676.466 10.958.485 -610.198.201 210.779.910 261010 1000 4000 Fixtures 1.395.292.304 118.035.879 -104.070.129 27.001.274 1.366.385.354 -511.120.032 -81.054.736 -15.871.426 50.302.345 -541.872.423 825.312.812 270000 1000 3000 Software 67.257.000 1.085.565.621 -196.878.822 0 955.943.799 0 -22.178.757 0 245.507 -21.933.250 934.010.549 Business Area 4.253.807.616 1.328.354.487 -348.744.377 33.921.543 5.166.129.456 -2.563.144.512 -292.053.292 -33.366.727 69.265.544 -2.785.932.260 2.380.197.196
Company code 1000 Lyklar Bókf.verð Skv.sap Mismunur Sótt 07.10.2008 260000 147.712.500 147.712.500 0 Company CodeEvaluation grAsset Class Description Acquis.val. Accum.dep. Book val. Currency 261010 1.036.092.722 1.036.092.722 0 1000 165.927.302 -18.214.802 147.712.500 ISK 261020 233.702.633 233.702.633 0 1500 54.555.861 -25.877.069 28.678.792 ISK 261040 28.678.792 28.678.792 0 2000 236.059.542 -192.660.440 43.399.102 ISK 270000 934.010.549 934.010.549 0 2500 1.565.479.606 -1.375.176.075 190.303.531 ISK 0 3000 955.943.799 -21.933.250 934.010.549 ISK 3500 821.777.992 -610.998.082 210.779.910 ISK 4000 1.366.385.354 -541.072.542 825.312.812 ISK
Rekstrarfjármunir 1.446.186.647 Óefnislegar eignir 934.010.549
Andri M. REIK. 440-2510 D:\Documents and Settings\gstefansdottir.IS\Desktop\FME_Glitnir\Skýrsla\Fylgiskjal 11\Company code 1000.xls Lykill Company Code Asset class APC FY start Acquisition Sold assets Retirement 270000 1000 3000 Software 67.257.000 1.003.894.112 -196.878.822 0
Fylgiskjal 12
Asset Subnumber Capitalized o Description Acquis.val. Accum.dep. Book val. Currency 2660 0 21.12.2007 Siperian software 67.257.000 -4.483.800 62.773.200 ISK 2698 0 31.3.2008 1G CH-547 Enterprice Active Directory IO-600156 60.558.095 -4.037.206 56.520.889 ISK 2700 0 31.3.2008 1G CH-653 Master Data Management IO-600150 62.537.464 -4.169.165 58.368.299 ISK 2703 0 31.3.2008 1G CH-783 Over the counter/Back office IO-600143 268.906.896 0 268.906.896 ISK 2706 0 31.3.2008 1G CH-786 Syndication Loans IO-600155 63.646.757 0 63.646.757 ISK 2707 0 31.3.2008 1G CH-652 Financial Accounting IO-600146 67.106.146 -4.473.742 62.632.404 ISK 2708 0 31.3.2008 1G CH-655 IT Sourcing & Operations IO-600149 52.969.012 -3.531.268 49.437.744 ISK 2715 0 31.3.2008 1G CH-647 Enterprise Data Warehouse IO-600147 298.105.605 0 298.105.605 ISK 2736 0 30.6.2008 Oracle Enterprise Edition 11.538.803 -961.567 10.577.236 ISK 2737 0 28.6.2008 Cisco 878 G.SHIDSL Security Router 659.749 -54.979 604.770 ISK 2738 0 24.6.2008 GE SFP LC onnector SX transceiver 2.658.272 -221.523 2.436.749 ISK Asset Class 3000 Software 955.943.799 -21.933.250 934.010.549 ISK Acquisition:Acquis. and production costs 270000 Software - general 955.943.799 -21.933.250 934.010.549 ISK Balance sheet item 42 Software 955.943.799 -21.933.250 934.010.549 ISK Business Area 955.943.799 -21.933.250 934.010.549 ISK Company Code 1000 Glitnir Banki 955.943.799 -21.933.250 934.010.549 ISK Aðrar eignir - fylgiskjal 13
Í nýja bankann Biðreikningur - ófrágengin viðskipti ...... 15.477.526 Ýmsar kröfur, lögfræðikostnaður og Einkabanki ...... 21.719 Vörsluskattur (helst Rotac) ...... 26.267 Ófrágengin viðskipti, símgreiðslur ...... 51.247.269 Ófrágengin viðskipti, gjaldeyrisreikningar ...... 21.556.570 Sjóðir vegna rekstrarfélaga ...... 215.216 Aðrar kröfur samtals ...... 88.544.567
Ýmsar eignir Listmunir ...... 105.261 Birgðir ...... 28.897 Minnispeningar ...... 6.277 Ýmsar eignir samtals ...... 140.435 Samtals fært í nýja bankann ...... 88.685.003
Reclass aðrar skuldir ...... -69.337.932
Samtals aðrar eignir í nýja banka ...... 19.347.070
Í gamla bankann Krafa á erlend dótturfélög vegna kaupréttarsamninga ...... 717.379 Fyrirframgreidd laun ...... 14.435 Mismunareikningur í bókhaldi ...... 1.893.463 Fatalán veitt til starfsmanna ...... 22.037 Tölvukaupalán til starfsmanna ...... 15.757 Annað ...... 11.421 2.674.492 Fyrirframgreiddur kostnaður og óinnheimtar tekjur Ýmis kostnaður fyrirframgreiddur ...... 1.064.275 þ.a. eftirlaunasjóður 850 millj. kr...... 852.781 Áfallin þóknun, innlendir viðskiptavinir ...... 471.854 Óinnheimtar þóknanir ...... 300.071 Aðrar óinnheimtar þóknanir ...... 174.268 Fyrirframgreiddur kostnaður samtals ...... 2.010.468 Samtals fært í gamla bankann - reclass á aðrar skuldir ...... 4.684.960 Aðrar skuldir - fylgiskjal 14 Skipting á öðrum skuldum Í nýja bankann Staða 30.09.08 Ófrágengin viðskipti úr EST ...... -11.873.001 Ófrágengin viðskipti vegna símgreiðslna ...... -51.247.458 Ófrágengin viðskipti FX ...... -7.897.599 Ófrágengin viðskipti FX Kaupþing ...... 7.788.700 Ófrágengin viðskipti FX Landsbanki ...... -2.603.860 Skuld við Reykjavíkurborg - byggingarréttur á Strætólóð ...... -2.324.114 Skuld vegna Uppsprettu ...... -1.180.600 Samtals ...... -69.337.932
Í gamla bankannn Ýmsar skuldir ...... -279.238 Ýmsar kröfur úr AP-kerfi (sjálfvirkt greiðslukerfi) ...... -432.669 Skuldir við birgja (vendor kerfi) ...... -321.218 Launatengd gjöld af fyrirfr. launum ...... -23.851 Virðisaukaskattur ...... -634.028 Fjármagnstekjuskattur ...... -2.959.290 Annar skattur ...... 156.462 Biðreikningur vegna undirkerfa ...... -119.599 Afborganir á undirliggjandi skuldabréfum afleiðubókar ...... -1.211.177 Annað ...... -37.792 Ýmsar skuldir ...... -5.862.400 Áfallinn kostnaður Áfallinn kostnaður ...... -435.092 Áfallinn kostnaður, kreditkort ...... -61.576 Áfallinn kostnaður ...... -496.669 Áfallin laun og launatengd gjöld ...... -1.274.995 Áfallin laun og launatengdra gjalda vegna árangurstengdra launa ...... -503.232 Áfallnir skattar vegna kaupréttasamninga ...... -183.219 Áfallin laun og launatengd gjöld ...... -1.961.445 Áfallinn kostnaður samtals ...... -2.458.114 Aðrar skuldir samtals ...... -8.320.514 Reclass af öðrum eignum ...... 4.684.960 Nettó aðrar skuldir í erlendum útibúum ...... -215.646 Aðrar skuldir gamla bankans ...... -3.851.200