Hj\u00e1 skr\u00e1\u00f0u f\u00e9lagi \u00e1 marka\u00f0i geta innherjauppl\u00fdsingar myndast \u00ed tengslum vi\u00f0 breytingu \u00e1 stj\u00f3rnendum f\u00e9lagsins \u00e1\u00f0ur en breytingarnar eiga s\u00e9r sta\u00f0 formlega. Mikilv\u00e6gt er a\u00f0 sl\u00edkar uppl\u00fdsingar s\u00e9u birtar opinberlega \u00e1 grundvelli 17. gr. Marka\u00f0ssvikaregluger\u00f0arinnar (MAR) eins flj\u00f3tt og au\u00f0i\u00f0 er. Kemur \u00fe\u00e1 til \u00e1lita hven\u00e6r breytingar \u00e1 stj\u00f3rnendum f\u00e9lags geti fali\u00f0 \u00ed s\u00e9r innherjauppl\u00fdsingar og hven\u00e6r birta \u00fearf uppl\u00fdsingarnar opinberlega.<\/p>\n\n\n
\u00dea\u00f0 er algengt a\u00f0 innherjauppl\u00fdsingar myndast \u00ed tengslum vi\u00f0 r\u00e1\u00f0ningu stj\u00f3rnenda, afs\u00f6gn \u00feeirra e\u00f0a upps\u00f6gn. Danska fj\u00e1rm\u00e1laeftirliti\u00f0 (Finanstilsynet) hefur gefi\u00f0 \u00fat lei\u00f0beiningar um birtingu innherjauppl\u00fdsinga \u00ed tengslum vi\u00f0 breytingar \u00e1 stj\u00f3rnendum f\u00e9lags sem h\u00e6gt er a\u00f0 horfa til vi\u00f0 \u00feetta mat \u00e1 \u00edslenska marka\u00f0inum. \u00dear er l\u00fdst fj\u00f6lda tilvika tengt breytingum \u00e1 stj\u00f3rnendum skr\u00e1\u00f0ra f\u00e9laga og veitt lei\u00f0s\u00f6gn vi\u00f0 mat \u00e1 \u00fev\u00ed hvort sl\u00edk tilvik teljist vera innherjauppl\u00fdsingar og lei\u00f0i \u00fear me\u00f0 til uppl\u00fdsingaskyldu f\u00e9lagsins vegna breytinganna.<\/p>\n\n\n\n
ADVEL l\u00f6gmenn hafa dregi\u00f0 saman nokkra punkta upp \u00far lei\u00f0beiningum danska eftirlitsins sem geta veitt a\u00f0ilum \u00e1 marka\u00f0i lei\u00f0s\u00f6gn vi\u00f0 \u00feetta erfi\u00f0a mat \u00feegar upp koma breytingar \u00e1 stj\u00f3rnendum skr\u00e1\u00f0s f\u00e9lags (v\u00edsa\u00f0 til einnig sem \u00fatgefenda). Mikilv\u00e6gt er \u00fe\u00f3 a\u00f0 hafa alltaf \u00ed huga \u00feau skilyr\u00f0i sem koma fram \u00ed MAR um \u00fea\u00f0 hven\u00e6r uppl\u00fdsingarnar teljast vera innherjauppl\u00fdsingar, \u00feau eru a\u00f0 uppl\u00fdsingarnar s\u00e9u n\u00e6gjanlega tilgreindar, hafa ekki veri\u00f0 ger\u00f0ar opinberar, var\u00f0i \u00fatgefandann beint og s\u00e9u l\u00edklegar til a\u00f0 hafa markt\u00e6k \u00e1hrif \u00e1 ver\u00f0 fj\u00e1rm\u00e1lagerninga s\u00e9u \u00fe\u00e6r ger\u00f0ar opinberar.<\/p>\n\n\n\n
Til a\u00f0 uppl\u00fdsingar teljist vera innherjauppl\u00fdsingar \u00feurfa \u00fe\u00e6r \u00ed fyrsta lagi a\u00f0 vera n\u00e6gjanlega tilgreindar. \u00dea\u00f0 felur \u00ed s\u00e9r a\u00f0 \u00e1kv\u00f6r\u00f0un \u00fearf a\u00f0 hafa veri\u00f0 tekin um breytingu \u00e1 stj\u00f3rnendum f\u00e9lags e\u00f0a a\u00f0 \u00e6tla megi af sanngirni a\u00f0 sl\u00edk breyting muni eiga s\u00e9r sta\u00f0. Skr\u00e1\u00f0 f\u00e9lag \u00feyrfti \u00fev\u00ed a\u00f0 meta \u00ed hverju tilviki hvort \u00e1kv\u00f6r\u00f0un um breytingu \u00e1 stj\u00f3rnendum skr\u00e1\u00f0s f\u00e9lags hafi veri\u00f0 formlega tekin e\u00f0a a\u00f0 raunh\u00e6far l\u00edkur standi til \u00feess a\u00f0 sl\u00edk \u00e1kv\u00f6r\u00f0un ver\u00f0i tekin.<\/p>\n\n\n
\u00cd \u00f6\u00f0ru lagi mega uppl\u00fdsingar ekki vera opinberar. Vi\u00f0 mat \u00e1 \u00feessu skilyr\u00f0i skal m.a. horfa til \u00feess hvort a\u00f0st\u00e6\u00f0ur \u00e1 marka\u00f0i kunni a\u00f0 vera me\u00f0 \u00feeim h\u00e6tti a\u00f0 m\u00f6guleg upps\u00f6gn stj\u00f3rnenda s\u00e9 fyrir fram \u00feekkt \u00e1 marka\u00f0i. Hins vegar getur veri\u00f0 erfitt a\u00f0 meta \u00fea\u00f0 hverjar v\u00e6ntingar s\u00e9u \u00e1 marka\u00f0i sem leitt g\u00e6tu til \u00feess a\u00f0 uppl\u00fdsingar teljist opinberar.<\/p>\n\n\n
\u00cd \u00feri\u00f0ja lagi<\/em> \u00feurfa uppl\u00fdsingar a\u00f0 var\u00f0a \u00fatgefanda e\u00f0a fj\u00e1rm\u00e1lagerninga beint til a\u00f0 teljast innherjauppl\u00fdsingar \u00ed skilningi MAR. Uppl\u00fdsingaskyldan n\u00e6r ekki til uppl\u00fdsinga sem var\u00f0a \u00fatgefanda \u00f3beint, einungis \u00fe\u00e6r innherjauppl\u00fdsingar sem var\u00f0a f\u00e9lagi\u00f0 beint. Breytingar \u00e1 stj\u00f3rnfyrirkomulagi f\u00e9lags teljast almennt s\u00e9\u00f0 uppl\u00fdsingar sem var\u00f0a f\u00e9lagi\u00f0 beint.<\/p>\n\n\n\n Uppl\u00fdsingar geta \u00fe\u00f3 veri\u00f0 \u00feess e\u00f0lis a\u00f0 \u00fe\u00e6r var\u00f0i f\u00e9lagi\u00f0 ekki beint og falla sl\u00edkar uppl\u00fdsingar ekki undir uppl\u00fdsingaskyldu f\u00e9lagsins. \u00de\u00e6r geta samt sem \u00e1\u00f0ur talist innherjauppl\u00fdsingar og \u00fe\u00e6r takmarkanir sem gilda um me\u00f0fer\u00f0 innherjauppl\u00fdsinga samkv\u00e6mt MAR (bann vi\u00f0 innherjasvikum, \u00f3l\u00f6gm\u00e6tri mi\u00f0lun innherjauppl\u00fdsinga og r\u00e1\u00f0leggingum \u00e1 grundvelli innherjauppl\u00fdsinga) eiga einnig vi\u00f0 um sl\u00edkar uppl\u00fdsingar.<\/p>\n\n\n\n D\u00e6mi um innherjauppl\u00fdsingar sem geta \u00ed fyrstu talist var\u00f0a f\u00e9lagi\u00f0 \u00f3beint (og fellur \u00fear me\u00f0 ekki undir uppl\u00fdsingaskyldu f\u00e9lags) er \u00feegar stj\u00f3rnandi f\u00e9lags \u00e1kve\u00f0ur sj\u00e1lfur a\u00f0 segja af s\u00e9r en hefur ekki enn l\u00e1ti\u00f0 f\u00e9lagi\u00f0 vita af \u00e1kv\u00f6r\u00f0un sinni. \u00cd sl\u00edku tilviki er h\u00e6gt a\u00f0 l\u00edta \u00feannig \u00e1 a\u00f0 uppl\u00fdsingarnar var\u00f0i ekki f\u00e9lagi\u00f0 beint a\u00f0 mati danska fj\u00e1rm\u00e1laeftirlitsins, \u00fear sem uppl\u00fdsingarnar eru ekki enn komnar til vitundar f\u00e9lagsins, \u00fe.e.a.s. annarra stj\u00f3rnenda f\u00e9lagsins. En um lei\u00f0 og stj\u00f3rnandi l\u00e6tur vita af m\u00f6gulegri afs\u00f6gn sinni var\u00f0a uppl\u00fdsingarnar f\u00e9lagi\u00f0 beint og \u00fev\u00ed \u00fearf a\u00f0 meta hvort sl\u00edkar uppl\u00fdsingar teljist vera innherjauppl\u00fdsingar og virki \u00fear me\u00f0 uppl\u00fdsingaskyldu f\u00e9lagsins. \u00cd sl\u00edku tilviki \u00fearf a\u00f0 meta hvort raunh\u00e6far l\u00edkur s\u00e9u \u00e1 \u00fev\u00ed a\u00f0 stj\u00f3rnandinn \u00e1kve\u00f0i a\u00f0 h\u00e6tta.<\/p>\n\n\n\n \u00cd fj\u00f3r\u00f0a lagi \u00feurfa uppl\u00fdsingar a\u00f0 vera l\u00edklegar til \u00feess a\u00f0 hafa markt\u00e6k \u00e1hrif \u00e1 ver\u00f0 fj\u00e1rm\u00e1lagerninga s\u00e9u \u00fe\u00e6r ger\u00f0ar opinberar. Ekki skiptir m\u00e1li hvort uppl\u00fdsingarnar hafi \u00ed raun \u00e1hrif \u00e1 ver\u00f0 en a\u00f0 \u00fe\u00e6r s\u00e9u til \u00feess fallnar. \u00cd \u00fev\u00ed samhengi getur \u00fea\u00f0 skipt m\u00e1li hva\u00f0a st\u00f6\u00f0u vi\u00f0komandi gegnir innan f\u00e9lagsins, hvort hann s\u00e9 lykilstarfsma\u00f0ur, hve lengi hann hefur sinnt \u00feeim st\u00f6rfum og hvort f\u00e9lagi\u00f0 hafi gefi\u00f0 til kynna a\u00f0 vi\u00f0komandi stj\u00f3rnarmanni s\u00e9 \u00e6tla\u00f0 a\u00f0 gegna \u00e1kve\u00f0inni st\u00f6\u00f0u \u00ed framt\u00ed\u00f0inni.<\/p>\n\n\n\n Ef breytingar ver\u00f0a \u00e1 stj\u00f3rnendum f\u00e9lags er ekki sj\u00e1lfgefi\u00f0 a\u00f0 sl\u00edkar breytingar feli \u00ed s\u00e9r innherjauppl\u00fdsingar. Meta \u00fearf \u00fev\u00ed hvert tilvik fyrir sig. Almennt l\u00edtur danska fj\u00e1rm\u00e1laeftirliti\u00f0 svo \u00e1 a\u00f0 ver\u00f0i breyting \u00e1 forstj\u00f3ra f\u00e9lags e\u00f0a stj\u00f3rnarformanni s\u00e9 um innherjauppl\u00fdsingar a\u00f0 r\u00e6\u00f0a. Hins vegar ef stj\u00f3rn f\u00e9lags breytist innbyr\u00f0is er ekki liti\u00f0 svo \u00e1 a\u00f0 um innherjauppl\u00fdsingar s\u00e9 a\u00f0 r\u00e6\u00f0a, t.d. ef stj\u00f3rnarforma\u00f0ur ver\u00f0ur stj\u00f3rnarma\u00f0ur og a\u00f0 annar a\u00f0ili innan stj\u00f3rnar tekur vi\u00f0 st\u00f6\u00f0u stj\u00f3rnarformanns. \u00de\u00e1 eru ekki raunverulegar breytingar a\u00f0 eiga s\u00e9r sta\u00f0 sem geta haft \u00e1hrif \u00fear sem s\u00f6mu a\u00f0ilar sitja \u00ed stj\u00f3rn og hafa samb\u00e6rileg \u00e1hrif \u00e1 rekstur f\u00e9lagsins. Sl\u00edkar breytingar v\u00e6ru \u00f3l\u00edklegar til a\u00f0 hafa \u00e1hrif \u00e1 ver\u00f0 svo nokkru nemi.<\/p>\n\n\n\n \u00deegar f\u00e9lag hefur komist a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u a\u00f0 um innherjauppl\u00fdsingar r\u00e6\u00f0ir sem falla undir uppl\u00fdsingaskyldu f\u00e9lagsins samkv\u00e6mt 1. mgr. 17. gr. MAR kemur til \u00e1lita hvort h\u00e6gt s\u00e9 a\u00f0 fresta birtingu \u00feeirra \u00e1 grundvelli 4. mgr. 17. gr. MAR. Til \u00feess \u00fearf a\u00f0 uppfylla \u00ferj\u00fa skilyr\u00f0i. \u00cd fyrsta lagi<\/em> er heimilt a\u00f0 fresta birtingu ef tafarlaus birting uppl\u00fdsinganna er l\u00edkleg til a\u00f0 ska\u00f0a l\u00f6gm\u00e6ta hagsmuni \u00fatgefandans. Til d\u00e6mis g\u00e6tu vi\u00f0r\u00e6\u00f0ur um hugsanlega skipun stj\u00f3rnarmanns veri\u00f0 r\u00e9ttm\u00e6t \u00e1st\u00e6\u00f0a til a\u00f0 fresta birtingu \u00fear sem birting g\u00e6ti haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 vi\u00f0r\u00e6\u00f0urnar.<\/p>\n\n\n\n \u00cd \u00f6\u00f0ru lagi<\/em> er heimilt a\u00f0 fresta birtingu ef frestunin er ekki l\u00edkleg til a\u00f0 villa fyrir almenningi. Uppl\u00fdsingar g\u00e6tu villt fyrir almenningi ef yfirvofandi breyting stj\u00f3rnar v\u00edkur verulega fr\u00e1 \u00e1\u00f0ur birtum tilkynningum f\u00e9lagsins. \u00cd \u00feeim tilvikum v\u00e6ri ekki heimilt a\u00f0 fresta birtingu uppl\u00fdsinga. M\u00e1 sem d\u00e6mi nefna ef almenningur er \u00ed g\u00f3\u00f0ri tr\u00fa um a\u00f0 stj\u00f3rnanda ver\u00f0i viki\u00f0 \u00far starfi og f\u00e9lagi\u00f0 gefur \u00ed kj\u00f6lfari\u00f0 \u00fat yfirl\u00fdsingu \u00feess efnis a\u00f0 a\u00f0ilanum ver\u00f0i ekki viki\u00f0 \u00far starfi. Ef vi\u00f0komanda er svo viki\u00f0 fr\u00e1 st\u00f6rfum stuttu s\u00ed\u00f0ar benda a\u00f0st\u00e6\u00f0ur til \u00feess a\u00f0 mati danska eftirlitsins a\u00f0 skilyr\u00f0i fyrir frestun \u00e1 birtingu uppl\u00fdsinganna s\u00e9u ekki uppfyllt.<\/p>\n\n\n\nL\u00edklegar til a\u00f0 hafa markt\u00e6k \u00e1hrif<\/h3>\n\n\n\n
Uppl\u00fdsingaskylda og m\u00f6guleikar a\u00f0 fresta birtingu innherjauppl\u00fdsinga<\/strong><\/h3>\n\n\n\n