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[o]" accesskey="o" class=""><span>Skrá inn</span></a> </li> </ul> </div> </div> </div> <div id="vector-user-links-dropdown" class="vector-dropdown vector-user-menu vector-button-flush-right vector-user-menu-logged-out" title="Frekari valkostir" > <input type="checkbox" id="vector-user-links-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-user-links-dropdown" class="vector-dropdown-checkbox " aria-label="Persónuleg verkfæri" > <label id="vector-user-links-dropdown-label" for="vector-user-links-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-ellipsis mw-ui-icon-wikimedia-ellipsis"></span> <span class="vector-dropdown-label-text">Persónuleg verkfæri</span> </label> <div class="vector-dropdown-content"> <div id="p-personal" class="vector-menu mw-portlet mw-portlet-personal" title="Notandavalmynd" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-sitesupport" class="user-links-collapsible-item mw-list-item"><a href="https://donate.wikimedia.org/?wmf_source=donate&wmf_medium=sidebar&wmf_campaign=is.wikipedia.org&uselang=is"><span>Fjárframlög</span></a></li><li id="pt-contribute" class="mw-list-item"><a href="/wiki/Kerfiss%C3%AD%C3%B0a:Contribute"><span class="vector-icon mw-ui-icon-edit mw-ui-icon-wikimedia-edit"></span> <span>Taka þátt</span></a></li><li id="pt-createaccount" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Kerfiss%C3%AD%C3%B0a:B%C3%BAa_til_a%C3%B0gang&returnto=Skuldabr%C3%A9f&returntoquery=section%3D7%26veaction%3Dedit" title="Þú ert hvattur/hvött til að búa til aðgang og skrá þig inn; en það er ekki skylda"><span class="vector-icon mw-ui-icon-userAdd mw-ui-icon-wikimedia-userAdd"></span> <span>Búa til aðgang</span></a></li><li id="pt-login" class="user-links-collapsible-item mw-list-item"><a href="/w/index.php?title=Kerfiss%C3%AD%C3%B0a:Innskr%C3%A1&returnto=Skuldabr%C3%A9f&returntoquery=section%3D7%26veaction%3Dedit" title="Þú ert hvattur/hvött til að innskrá þig, það er hinsvegar ekki skylda. [o]" accesskey="o"><span class="vector-icon mw-ui-icon-logIn mw-ui-icon-wikimedia-logIn"></span> <span>Skrá inn</span></a></li> </ul> </div> </div> <div id="p-user-menu-anon-editor" class="vector-menu mw-portlet mw-portlet-user-menu-anon-editor" > <div class="vector-menu-heading"> Síður fyrir útskráða notendur <a href="/wiki/Hj%C3%A1lp:Introduction" aria-label="Læra meira um breytingar"><span>Læra meira</span></a> </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="pt-anontalk" class="mw-list-item"><a href="/wiki/Kerfiss%C3%AD%C3%B0a:Spjallas%C3%AD%C3%B0a_m%C3%ADn" title="Spjall um breytingar frá þessu IP-staðfangi [n]" accesskey="n"><span>Spjall</span></a></li> </ul> </div> </div> </div> </div> </nav> </div> </header> </div> <div class="mw-page-container"> <div class="mw-page-container-inner"> <div class="vector-sitenotice-container"> <div id="siteNotice"></div> </div> <div class="vector-column-start"> <div class="vector-main-menu-container"> <div id="mw-navigation"> <nav id="mw-panel" class="vector-main-menu-landmark" aria-label="Vefsíða"> <div id="vector-main-menu-pinned-container" class="vector-pinned-container"> </div> </nav> </div> </div> <div class="vector-sticky-pinned-container"> <nav id="mw-panel-toc" aria-label="Efni" data-event-name="ui.sidebar-toc" class="mw-table-of-contents-container vector-toc-landmark"> <div id="vector-toc-pinned-container" class="vector-pinned-container"> <div id="vector-toc" class="vector-toc vector-pinnable-element"> <div class="vector-pinnable-header vector-toc-pinnable-header vector-pinnable-header-pinned" data-feature-name="toc-pinned" data-pinnable-element-id="vector-toc" > <h2 class="vector-pinnable-header-label">Efni</h2> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-toc.pin">færa í hliðarstiku</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-toc.unpin">fela</button> </div> <ul class="vector-toc-contents" id="mw-panel-toc-list"> <li id="toc-mw-content-text" class="vector-toc-list-item vector-toc-level-1"> <a href="#" class="vector-toc-link"> <div class="vector-toc-text">Byrjun</div> </a> </li> <li id="toc-Ríkisskuldabréf" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Ríkisskuldabréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">1</span> <span>Ríkisskuldabréf</span> </div> </a> <ul id="toc-Ríkisskuldabréf-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Helstu_tegundir_skuldabréfa" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Helstu_tegundir_skuldabréfa"> <div class="vector-toc-text"> <span class="vector-toc-numb">2</span> <span>Helstu tegundir skuldabréfa</span> </div> </a> <button aria-controls="toc-Helstu_tegundir_skuldabréfa-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Sýna/fela Helstu tegundir skuldabréfa undirkafla</span> </button> <ul id="toc-Helstu_tegundir_skuldabréfa-sublist" class="vector-toc-list"> <li id="toc-Víxlar" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Víxlar"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.1</span> <span>Víxlar</span> </div> </a> <ul id="toc-Víxlar-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Skuldabréf_með_vaxtamiðum" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Skuldabréf_með_vaxtamiðum"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.2</span> <span>Skuldabréf með vaxtamiðum</span> </div> </a> <ul id="toc-Skuldabréf_með_vaxtamiðum-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Eingreiðslubréf" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Eingreiðslubréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.3</span> <span>Eingreiðslubréf</span> </div> </a> <ul id="toc-Eingreiðslubréf-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Spariskírteini_ríkissjóðs" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Spariskírteini_ríkissjóðs"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.4</span> <span>Spariskírteini ríkissjóðs</span> </div> </a> <ul id="toc-Spariskírteini_ríkissjóðs-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Skuldabréf_með_jöfnum_afborgunum" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Skuldabréf_með_jöfnum_afborgunum"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.5</span> <span>Skuldabréf með jöfnum afborgunum</span> </div> </a> <ul id="toc-Skuldabréf_með_jöfnum_afborgunum-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Jafngreiðslubréf" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Jafngreiðslubréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.6</span> <span>Jafngreiðslubréf</span> </div> </a> <ul id="toc-Jafngreiðslubréf-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Víkjandi_skuldabréf" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Víkjandi_skuldabréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.7</span> <span>Víkjandi skuldabréf</span> </div> </a> <ul id="toc-Víkjandi_skuldabréf-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Fasteignatryggð_skuldabréf" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Fasteignatryggð_skuldabréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.8</span> <span>Fasteignatryggð skuldabréf</span> </div> </a> <ul id="toc-Fasteignatryggð_skuldabréf-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Skuldabréf_með_breytilegum_vöxtum" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Skuldabréf_með_breytilegum_vöxtum"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.9</span> <span>Skuldabréf með breytilegum vöxtum</span> </div> </a> <ul id="toc-Skuldabréf_með_breytilegum_vöxtum-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Breytanleg_skuldabréf" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Breytanleg_skuldabréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.10</span> <span>Breytanleg skuldabréf</span> </div> </a> <ul id="toc-Breytanleg_skuldabréf-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Innkallanleg_skuldabréf" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Innkallanleg_skuldabréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.11</span> <span>Innkallanleg skuldabréf</span> </div> </a> <ul id="toc-Innkallanleg_skuldabréf-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Verðtryggð_skuldabréf" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Verðtryggð_skuldabréf"> <div class="vector-toc-text"> <span class="vector-toc-numb">2.12</span> <span>Verðtryggð skuldabréf</span> </div> </a> <ul id="toc-Verðtryggð_skuldabréf-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Helstu_einkenni_skuldabréfa" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Helstu_einkenni_skuldabréfa"> <div class="vector-toc-text"> <span class="vector-toc-numb">3</span> <span>Helstu einkenni skuldabréfa</span> </div> </a> <ul id="toc-Helstu_einkenni_skuldabréfa-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Uppboð_skuldabréfa" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Uppboð_skuldabréfa"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Uppboð skuldabréfa</span> </div> </a> <ul id="toc-Uppboð_skuldabréfa-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Tilvísanir" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Tilvísanir"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Tilvísanir</span> </div> </a> <ul id="toc-Tilvísanir-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Heimildir" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Heimildir"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Heimildir</span> </div> </a> <ul id="toc-Heimildir-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Efni" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Efnisyfirlit" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Sýna/fela efnisyfirlit" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Sýna/fela efnisyfirlit</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Skuldabréf</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Fara á grein á öðru tungumáli. Til staðar á 73 tungumálum" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-73" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">73 tungumál</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D8%B3%D9%86%D8%AF_(%D9%88%D8%B1%D9%82%D8%A9_%D9%85%D8%A7%D9%84%D9%8A%D8%A9)" title="سند (ورقة مالية) – arabíska" lang="ar" hreflang="ar" data-title="سند (ورقة مالية)" data-language-autonym="العربية" data-language-local-name="arabíska" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-be mw-list-item"><a href="https://be.wikipedia.org/wiki/%D0%90%D0%B1%D0%BB%D1%96%D0%B3%D0%B0%D1%86%D1%8B%D1%8F" title="Аблігацыя – hvítrússneska" lang="be" hreflang="be" data-title="Аблігацыя" data-language-autonym="Беларуская" data-language-local-name="hvítrússneska" class="interlanguage-link-target"><span>Беларуская</span></a></li><li class="interlanguage-link interwiki-be-x-old mw-list-item"><a href="https://be-tarask.wikipedia.org/wiki/%D0%90%D0%B1%D0%BB%D1%96%D0%B3%D0%B0%D1%86%D1%8B%D1%8F" title="Аблігацыя – Belarusian (Taraškievica orthography)" lang="be-tarask" hreflang="be-tarask" data-title="Аблігацыя" data-language-autonym="Беларуская (тарашкевіца)" data-language-local-name="Belarusian (Taraškievica orthography)" class="interlanguage-link-target"><span>Беларуская (тарашкевіца)</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9E%D0%B1%D0%BB%D0%B8%D0%B3%D0%B0%D1%86%D0%B8%D1%8F" title="Облигация – búlgarska" lang="bg" hreflang="bg" data-title="Облигация" data-language-autonym="Български" data-language-local-name="búlgarska" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-bs mw-list-item"><a href="https://bs.wikipedia.org/wiki/Obveznica" title="Obveznica – bosníska" lang="bs" hreflang="bs" data-title="Obveznica" data-language-autonym="Bosanski" data-language-local-name="bosníska" class="interlanguage-link-target"><span>Bosanski</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/Obligaci%C3%B3_(finances)" title="Obligació (finances) – katalónska" lang="ca" hreflang="ca" data-title="Obligació (finances)" data-language-autonym="Català" data-language-local-name="katalónska" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-ckb mw-list-item"><a href="https://ckb.wikipedia.org/wiki/%D8%A8%DB%95%DA%B5%DA%AF%DB%95%D9%86%D8%A7%D9%85%DB%95_(%D9%85%D8%A7%DA%B5%DB%8C)" title="بەڵگەنامە (ماڵی) – miðkúrdíska" lang="ckb" hreflang="ckb" data-title="بەڵگەنامە (ماڵی)" data-language-autonym="کوردی" data-language-local-name="miðkúrdíska" class="interlanguage-link-target"><span>کوردی</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Dluhopis" title="Dluhopis – tékkneska" lang="cs" hreflang="cs" data-title="Dluhopis" data-language-autonym="Čeština" data-language-local-name="tékkneska" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-da mw-list-item"><a href="https://da.wikipedia.org/wiki/Obligation" title="Obligation – danska" lang="da" hreflang="da" data-title="Obligation" data-language-autonym="Dansk" data-language-local-name="danska" class="interlanguage-link-target"><span>Dansk</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Anleihe" title="Anleihe – þýska" lang="de" hreflang="de" data-title="Anleihe" data-language-autonym="Deutsch" data-language-local-name="þýska" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-el mw-list-item"><a href="https://el.wikipedia.org/wiki/%CE%9F%CE%BC%CF%8C%CE%BB%CE%BF%CE%B3%CE%BF" title="Ομόλογο – gríska" lang="el" hreflang="el" data-title="Ομόλογο" data-language-autonym="Ελληνικά" data-language-local-name="gríska" class="interlanguage-link-target"><span>Ελληνικά</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Bond_(finance)" title="Bond (finance) – enska" lang="en" hreflang="en" data-title="Bond (finance)" data-language-autonym="English" data-language-local-name="enska" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-eo mw-list-item"><a href="https://eo.wikipedia.org/wiki/Obligacio" title="Obligacio – esperantó" lang="eo" hreflang="eo" data-title="Obligacio" data-language-autonym="Esperanto" data-language-local-name="esperantó" class="interlanguage-link-target"><span>Esperanto</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Bono_(finanzas)" title="Bono (finanzas) – spænska" lang="es" hreflang="es" data-title="Bono (finanzas)" data-language-autonym="Español" data-language-local-name="spænska" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-et mw-list-item"><a href="https://et.wikipedia.org/wiki/V%C3%B5lakiri" title="Võlakiri – eistneska" lang="et" hreflang="et" data-title="Võlakiri" data-language-autonym="Eesti" data-language-local-name="eistneska" class="interlanguage-link-target"><span>Eesti</span></a></li><li class="interlanguage-link interwiki-eu mw-list-item"><a href="https://eu.wikipedia.org/wiki/Bonu_(finantzak)" title="Bonu (finantzak) – baskneska" lang="eu" hreflang="eu" data-title="Bonu (finantzak)" data-language-autonym="Euskara" data-language-local-name="baskneska" class="interlanguage-link-target"><span>Euskara</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D8%A7%D9%88%D8%B1%D8%A7%D9%82_%D9%82%D8%B1%D8%B6%D9%87" title="اوراق قرضه – persneska" lang="fa" hreflang="fa" data-title="اوراق قرضه" data-language-autonym="فارسی" data-language-local-name="persneska" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fi mw-list-item"><a href="https://fi.wikipedia.org/wiki/Joukkovelkakirja" title="Joukkovelkakirja – finnska" lang="fi" hreflang="fi" data-title="Joukkovelkakirja" data-language-autonym="Suomi" data-language-local-name="finnska" class="interlanguage-link-target"><span>Suomi</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/Obligation_(finance)" title="Obligation (finance) – franska" lang="fr" hreflang="fr" data-title="Obligation (finance)" data-language-autonym="Français" data-language-local-name="franska" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%90%D7%99%D7%92%D7%A8%D7%AA_%D7%97%D7%95%D7%91" title="איגרת חוב – hebreska" lang="he" hreflang="he" data-title="איגרת חוב" data-language-autonym="עברית" data-language-local-name="hebreska" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%8B%E0%A4%A3%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%B0" title="ऋणपत्र – hindí" lang="hi" hreflang="hi" data-title="ऋणपत्र" data-language-autonym="हिन्दी" data-language-local-name="hindí" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hr mw-list-item"><a href="https://hr.wikipedia.org/wiki/Obveznica" title="Obveznica – króatíska" lang="hr" hreflang="hr" data-title="Obveznica" data-language-autonym="Hrvatski" data-language-local-name="króatíska" class="interlanguage-link-target"><span>Hrvatski</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/K%C3%B6tv%C3%A9ny" title="Kötvény – ungverska" lang="hu" hreflang="hu" data-title="Kötvény" data-language-autonym="Magyar" data-language-local-name="ungverska" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D5%8A%D5%A1%D6%80%D5%BF%D5%A1%D5%BF%D5%B8%D5%B4%D5%BD" title="Պարտատոմս – armenska" lang="hy" hreflang="hy" data-title="Պարտատոմս" data-language-autonym="Հայերեն" data-language-local-name="armenska" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Obligasi" title="Obligasi – indónesíska" lang="id" hreflang="id" data-title="Obligasi" data-language-autonym="Bahasa Indonesia" data-language-local-name="indónesíska" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-io mw-list-item"><a href="https://io.wikipedia.org/wiki/Obligaciono" title="Obligaciono – ídó" lang="io" hreflang="io" data-title="Obligaciono" data-language-autonym="Ido" data-language-local-name="ídó" class="interlanguage-link-target"><span>Ido</span></a></li><li class="interlanguage-link interwiki-it mw-list-item"><a href="https://it.wikipedia.org/wiki/Obbligazione_(finanza)" title="Obbligazione (finanza) – ítalska" lang="it" hreflang="it" data-title="Obbligazione (finanza)" data-language-autonym="Italiano" data-language-local-name="ítalska" class="interlanguage-link-target"><span>Italiano</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E5%82%B5%E5%88%B8" title="債券 – japanska" lang="ja" hreflang="ja" data-title="債券" data-language-autonym="日本語" data-language-local-name="japanska" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-kaa mw-list-item"><a href="https://kaa.wikipedia.org/wiki/Obliga%D1%81iya" title="Obligaсiya – karakalpak" lang="kaa" hreflang="kaa" data-title="Obligaсiya" data-language-autonym="Qaraqalpaqsha" data-language-local-name="karakalpak" class="interlanguage-link-target"><span>Qaraqalpaqsha</span></a></li><li class="interlanguage-link interwiki-kk mw-list-item"><a href="https://kk.wikipedia.org/wiki/%D0%9E%D0%B1%D0%BB%D0%B8%D0%B3%D0%B0%D1%86%D0%B8%D1%8F" title="Облигация – kasakska" lang="kk" hreflang="kk" data-title="Облигация" data-language-autonym="Қазақша" data-language-local-name="kasakska" class="interlanguage-link-target"><span>Қазақша</span></a></li><li class="interlanguage-link interwiki-kn mw-list-item"><a href="https://kn.wikipedia.org/wiki/%E0%B2%95%E0%B2%B0%E0%B2%BE%E0%B2%B0%E0%B3%81%E0%B2%AA%E0%B2%A4%E0%B3%8D%E0%B2%B0" title="ಕರಾರುಪತ್ರ – kannada" lang="kn" hreflang="kn" data-title="ಕರಾರುಪತ್ರ" data-language-autonym="ಕನ್ನಡ" data-language-local-name="kannada" class="interlanguage-link-target"><span>ಕನ್ನಡ</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/%EC%B1%84%EA%B6%8C_(%EA%B8%88%EC%9C%B5)" title="채권 (금융) – kóreska" lang="ko" hreflang="ko" data-title="채권 (금융)" data-language-autonym="한국어" data-language-local-name="kóreska" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-ky mw-list-item"><a href="https://ky.wikipedia.org/wiki/%D0%9E%D0%B1%D0%BB%D0%B8%D0%B3%D0%B0%D1%86%D0%B8%D1%8F" title="Облигация – kirgiska" lang="ky" hreflang="ky" data-title="Облигация" data-language-autonym="Кыргызча" data-language-local-name="kirgiska" class="interlanguage-link-target"><span>Кыргызча</span></a></li><li class="interlanguage-link interwiki-lb mw-list-item"><a href="https://lb.wikipedia.org/wiki/Obligatioun" title="Obligatioun – lúxemborgíska" lang="lb" hreflang="lb" data-title="Obligatioun" data-language-autonym="Lëtzebuergesch" data-language-local-name="lúxemborgíska" class="interlanguage-link-target"><span>Lëtzebuergesch</span></a></li><li class="interlanguage-link interwiki-lt mw-list-item"><a href="https://lt.wikipedia.org/wiki/Obligacija" title="Obligacija – litháíska" lang="lt" hreflang="lt" data-title="Obligacija" data-language-autonym="Lietuvių" data-language-local-name="litháíska" class="interlanguage-link-target"><span>Lietuvių</span></a></li><li class="interlanguage-link interwiki-lv mw-list-item"><a href="https://lv.wikipedia.org/wiki/Oblig%C4%81cija" title="Obligācija – lettneska" lang="lv" hreflang="lv" data-title="Obligācija" data-language-autonym="Latviešu" data-language-local-name="lettneska" class="interlanguage-link-target"><span>Latviešu</span></a></li><li class="interlanguage-link interwiki-mk mw-list-item"><a href="https://mk.wikipedia.org/wiki/%D0%9E%D0%B1%D0%B2%D1%80%D0%B7%D0%BD%D0%B8%D1%86%D0%B0" title="Обврзница – makedónska" lang="mk" hreflang="mk" data-title="Обврзница" data-language-autonym="Македонски" data-language-local-name="makedónska" class="interlanguage-link-target"><span>Македонски</span></a></li><li class="interlanguage-link interwiki-mn mw-list-item"><a href="https://mn.wikipedia.org/wiki/%D0%91%D0%BE%D0%BD%D0%B4" title="Бонд – mongólska" lang="mn" hreflang="mn" data-title="Бонд" data-language-autonym="Монгол" data-language-local-name="mongólska" class="interlanguage-link-target"><span>Монгол</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%95%E0%A4%B0%E0%A5%8D%E0%A4%9C%E0%A4%B0%E0%A5%8B%E0%A4%96%E0%A5%87" title="कर्जरोखे – maratí" lang="mr" hreflang="mr" data-title="कर्जरोखे" data-language-autonym="मराठी" data-language-local-name="maratí" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-ms mw-list-item"><a href="https://ms.wikipedia.org/wiki/Bon" title="Bon – malaíska" lang="ms" hreflang="ms" data-title="Bon" data-language-autonym="Bahasa Melayu" data-language-local-name="malaíska" class="interlanguage-link-target"><span>Bahasa Melayu</span></a></li><li class="interlanguage-link interwiki-my mw-list-item"><a href="https://my.wikipedia.org/wiki/%E1%80%84%E1%80%BD%E1%80%B1%E1%80%81%E1%80%BB%E1%80%B1%E1%80%B8%E1%80%85%E1%80%AC%E1%80%81%E1%80%BB%E1%80%AF%E1%80%95%E1%80%BA" title="ငွေချေးစာချုပ် – búrmneska" lang="my" hreflang="my" data-title="ငွေချေးစာချုပ်" data-language-autonym="မြန်မာဘာသာ" data-language-local-name="búrmneska" class="interlanguage-link-target"><span>မြန်မာဘာသာ</span></a></li><li class="interlanguage-link interwiki-ne mw-list-item"><a href="https://ne.wikipedia.org/wiki/%E0%A4%8B%E0%A4%A3%E0%A4%AA%E0%A4%A4%E0%A5%8D%E0%A4%B0" title="ऋणपत्र – nepalska" lang="ne" hreflang="ne" data-title="ऋणपत्र" data-language-autonym="नेपाली" data-language-local-name="nepalska" class="interlanguage-link-target"><span>नेपाली</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/Obligatie" title="Obligatie – hollenska" lang="nl" hreflang="nl" data-title="Obligatie" data-language-autonym="Nederlands" data-language-local-name="hollenska" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-nn mw-list-item"><a href="https://nn.wikipedia.org/wiki/Obligasjon" title="Obligasjon – nýnorska" lang="nn" hreflang="nn" data-title="Obligasjon" data-language-autonym="Norsk nynorsk" data-language-local-name="nýnorska" class="interlanguage-link-target"><span>Norsk nynorsk</span></a></li><li class="interlanguage-link interwiki-no mw-list-item"><a href="https://no.wikipedia.org/wiki/Obligasjon" title="Obligasjon – norskt bókmál" lang="nb" hreflang="nb" data-title="Obligasjon" data-language-autonym="Norsk bokmål" data-language-local-name="norskt bókmál" class="interlanguage-link-target"><span>Norsk bokmål</span></a></li><li class="interlanguage-link interwiki-or mw-list-item"><a href="https://or.wikipedia.org/wiki/%E0%AC%AC%E0%AC%A3%E0%AD%8D%E0%AC%A1_(%E0%AC%85%E0%AC%B0%E0%AD%8D%E0%AC%A5)" title="ବଣ୍ଡ (ଅର୍ଥ) – óría" lang="or" hreflang="or" data-title="ବଣ୍ଡ (ଅର୍ଥ)" data-language-autonym="ଓଡ଼ିଆ" data-language-local-name="óría" class="interlanguage-link-target"><span>ଓଡ଼ିଆ</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Obligacja" title="Obligacja – pólska" lang="pl" hreflang="pl" data-title="Obligacja" data-language-autonym="Polski" data-language-local-name="pólska" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Obriga%C3%A7%C3%A3o_(t%C3%ADtulo_de_cr%C3%A9dito)" title="Obrigação (título de crédito) – portúgalska" lang="pt" hreflang="pt" data-title="Obrigação (título de crédito)" data-language-autonym="Português" data-language-local-name="portúgalska" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ro mw-list-item"><a href="https://ro.wikipedia.org/wiki/Obliga%C8%9Biune" title="Obligațiune – rúmenska" lang="ro" hreflang="ro" data-title="Obligațiune" data-language-autonym="Română" data-language-local-name="rúmenska" class="interlanguage-link-target"><span>Română</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9E%D0%B1%D0%BB%D0%B8%D0%B3%D0%B0%D1%86%D0%B8%D1%8F" title="Облигация – rússneska" lang="ru" hreflang="ru" data-title="Облигация" data-language-autonym="Русский" data-language-local-name="rússneska" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-sah mw-list-item"><a href="https://sah.wikipedia.org/wiki/%D0%9E%D0%B1%D0%BB%D0%B8%D0%B3%D0%B0%D1%86%D0%B8%D1%8F" title="Облигация – jakút" lang="sah" hreflang="sah" data-title="Облигация" data-language-autonym="Саха тыла" data-language-local-name="jakút" class="interlanguage-link-target"><span>Саха тыла</span></a></li><li class="interlanguage-link interwiki-scn mw-list-item"><a href="https://scn.wikipedia.org/wiki/Ubbligazzioni" title="Ubbligazzioni – sikileyska" lang="scn" hreflang="scn" data-title="Ubbligazzioni" data-language-autonym="Sicilianu" data-language-local-name="sikileyska" class="interlanguage-link-target"><span>Sicilianu</span></a></li><li class="interlanguage-link interwiki-sd mw-list-item"><a href="https://sd.wikipedia.org/wiki/%D8%A8%D8%A7%D9%86%DA%8A" title="بانڊ – sindí" lang="sd" hreflang="sd" data-title="بانڊ" data-language-autonym="سنڌي" data-language-local-name="sindí" class="interlanguage-link-target"><span>سنڌي</span></a></li><li class="interlanguage-link interwiki-sh mw-list-item"><a href="https://sh.wikipedia.org/wiki/Obveznica" title="Obveznica – serbókróatíska" lang="sh" hreflang="sh" data-title="Obveznica" data-language-autonym="Srpskohrvatski / српскохрватски" data-language-local-name="serbókróatíska" class="interlanguage-link-target"><span>Srpskohrvatski / српскохрватски</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Bond_(finance)" title="Bond (finance) – Simple English" lang="en-simple" hreflang="en-simple" data-title="Bond (finance)" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sk mw-list-item"><a href="https://sk.wikipedia.org/wiki/Dlhopis_(cenn%C3%BD_papier)" title="Dlhopis (cenný papier) – slóvakíska" lang="sk" hreflang="sk" data-title="Dlhopis (cenný papier)" data-language-autonym="Slovenčina" data-language-local-name="slóvakíska" class="interlanguage-link-target"><span>Slovenčina</span></a></li><li class="interlanguage-link interwiki-sl mw-list-item"><a href="https://sl.wikipedia.org/wiki/Obveznica" title="Obveznica – slóvenska" lang="sl" hreflang="sl" data-title="Obveznica" data-language-autonym="Slovenščina" data-language-local-name="slóvenska" class="interlanguage-link-target"><span>Slovenščina</span></a></li><li class="interlanguage-link interwiki-sr mw-list-item"><a href="https://sr.wikipedia.org/wiki/%D0%9E%D0%B1%D0%B2%D0%B5%D0%B7%D0%BD%D0%B8%D1%86%D0%B0" title="Обвезница – serbneska" lang="sr" hreflang="sr" data-title="Обвезница" data-language-autonym="Српски / srpski" data-language-local-name="serbneska" class="interlanguage-link-target"><span>Српски / srpski</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Obligation" title="Obligation – sænska" lang="sv" hreflang="sv" data-title="Obligation" data-language-autonym="Svenska" data-language-local-name="sænska" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-ta mw-list-item"><a href="https://ta.wikipedia.org/wiki/%E0%AE%AA%E0%AE%BF%E0%AE%A3%E0%AF%88%E0%AE%AA%E0%AF%8D%E0%AE%AA%E0%AE%A4%E0%AF%8D%E0%AE%A4%E0%AE%BF%E0%AE%B0%E0%AE%AE%E0%AF%8D_(%E0%AE%A8%E0%AE%BF%E0%AE%A4%E0%AE%BF)" title="பிணைப்பத்திரம் (நிதி) – tamílska" lang="ta" hreflang="ta" data-title="பிணைப்பத்திரம் (நிதி)" data-language-autonym="தமிழ்" data-language-local-name="tamílska" class="interlanguage-link-target"><span>தமிழ்</span></a></li><li class="interlanguage-link interwiki-tg mw-list-item"><a href="https://tg.wikipedia.org/wiki/%D0%92%D0%BE%D0%BC%D0%B1%D0%B0%D1%80%D0%B3" title="Вомбарг – tadsjikska" lang="tg" hreflang="tg" data-title="Вомбарг" data-language-autonym="Тоҷикӣ" data-language-local-name="tadsjikska" class="interlanguage-link-target"><span>Тоҷикӣ</span></a></li><li class="interlanguage-link interwiki-th mw-list-item"><a href="https://th.wikipedia.org/wiki/%E0%B8%95%E0%B8%A3%E0%B8%B2%E0%B8%AA%E0%B8%B2%E0%B8%A3%E0%B8%AB%E0%B8%99%E0%B8%B5%E0%B9%89" title="ตราสารหนี้ – taílenska" lang="th" hreflang="th" data-title="ตราสารหนี้" data-language-autonym="ไทย" data-language-local-name="taílenska" class="interlanguage-link-target"><span>ไทย</span></a></li><li class="interlanguage-link interwiki-tl mw-list-item"><a href="https://tl.wikipedia.org/wiki/Bono_(pananalapi)" title="Bono (pananalapi) – tagalog" lang="tl" hreflang="tl" data-title="Bono (pananalapi)" data-language-autonym="Tagalog" data-language-local-name="tagalog" class="interlanguage-link-target"><span>Tagalog</span></a></li><li class="interlanguage-link interwiki-tr mw-list-item"><a href="https://tr.wikipedia.org/wiki/Tahvil" title="Tahvil – tyrkneska" lang="tr" hreflang="tr" data-title="Tahvil" data-language-autonym="Türkçe" data-language-local-name="tyrkneska" class="interlanguage-link-target"><span>Türkçe</span></a></li><li class="interlanguage-link interwiki-tt mw-list-item"><a href="https://tt.wikipedia.org/wiki/%D0%9E%D0%B1%D0%BB%D0%B8%D0%B3%D0%B0%D1%86%D0%B8%D1%8F" title="Облигация – tatarska" lang="tt" hreflang="tt" data-title="Облигация" data-language-autonym="Татарча / tatarça" data-language-local-name="tatarska" class="interlanguage-link-target"><span>Татарча / tatarça</span></a></li><li class="interlanguage-link interwiki-ug mw-list-item"><a href="https://ug.wikipedia.org/wiki/%D8%B2%D8%A7%D9%8A%D9%88%D9%85_%D8%A6%DB%95%DA%AD_%D9%83%DB%86%D9%BE_%D8%AF%DB%86%D9%84%DB%95%D8%AA" title="زايوم ئەڭ كۆپ دۆلەت – úígúr" lang="ug" hreflang="ug" data-title="زايوم ئەڭ كۆپ دۆلەت" data-language-autonym="ئۇيغۇرچە / Uyghurche" data-language-local-name="úígúr" class="interlanguage-link-target"><span>ئۇيغۇرچە / Uyghurche</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9E%D0%B1%D0%BB%D1%96%D0%B3%D0%B0%D1%86%D1%96%D1%8F" title="Облігація – úkraínska" lang="uk" hreflang="uk" data-title="Облігація" data-language-autonym="Українська" data-language-local-name="úkraínska" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Obligatsiya" title="Obligatsiya – úsbekska" lang="uz" hreflang="uz" data-title="Obligatsiya" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="úsbekska" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Tr%C3%A1i_phi%E1%BA%BFu" title="Trái phiếu – víetnamska" lang="vi" hreflang="vi" data-title="Trái phiếu" data-language-autonym="Tiếng Việt" data-language-local-name="víetnamska" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-wa mw-list-item"><a href="https://wa.wikipedia.org/wiki/Oblig%C3%A5cion_(finance)" title="Obligåcion (finance) – vallónska" lang="wa" hreflang="wa" data-title="Obligåcion (finance)" data-language-autonym="Walon" data-language-local-name="vallónska" class="interlanguage-link-target"><span>Walon</span></a></li><li class="interlanguage-link interwiki-wuu mw-list-item"><a href="https://wuu.wikipedia.org/wiki/%E5%80%BA%E5%88%B8" title="债券 – wu-kínverska" lang="wuu" hreflang="wuu" data-title="债券" data-language-autonym="吴语" data-language-local-name="wu-kínverska" class="interlanguage-link-target"><span>吴语</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a 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data-pinnable-element-id="vector-appearance" data-pinned-container-id="vector-appearance-pinned-container" data-unpinned-container-id="vector-appearance-unpinned-container" > <div class="vector-pinnable-header-label">Útlit</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-appearance.pin">færa í hliðarstiku</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-appearance.unpin">fela</button> </div> </div> </div> </nav> </div> </div> <div id="bodyContent" class="vector-body" aria-labelledby="firstHeading" data-mw-ve-target-container> <div class="vector-body-before-content"> <div class="mw-indicators"> </div> <div id="siteSub" class="noprint">Úr Wikipediu, frjálsa alfræðiritinu</div> </div> <div id="contentSub"><div id="mw-content-subtitle"></div></div> <div id="mw-content-text" class="mw-body-content"><div class="mw-content-ltr mw-parser-output" lang="is" dir="ltr"><p><b>Skuldabréf</b> er skrifleg yfirlýsing þar sem útgefandi viðurkennir einhliða og skilyrðislaust skyldu sína til að greiða ákveðna peningagreiðslu.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> Þeir sem gefa út skuldabréf eru yfirleitt fyrirtæki og opinberir aðilar og eru skilmálar skuldabréfa ætíð ákveðnir fyrirfram með tilliti til endurgreiðslu og vaxta, sem annaðhvort eru fastir eða breytilegir. Ýmsar leiðir eru farnar til að tryggja að skuldari gangi ekki á bak orða sinna og ýmist eru fasteignir lagðar að veði eða ábyrgðarmenn tilgreindir. <i><b></b></i>Skuldabréf eru skuldbinding til endurgreiðslu höfuðstóls ásamt ákveðnum vöxtum á tilgreindum tíma. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Ríkisskuldabréf"><span id="R.C3.ADkisskuldabr.C3.A9f"></span>Ríkisskuldabréf</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=1" title="Breyti hluta: Ríkisskuldabréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=1" title="Edit section's source code: Ríkisskuldabréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><i>Sjá einnig grein: <a href="/wiki/R%C3%ADkisskuldabr%C3%A9f#cite_note-1" title="Ríkisskuldabréf">ríkisskuldabréf</a> og <a href="/wiki/Ver%C3%B0br%C3%A9f" title="Verðbréf">verðbréf</a></i> </p><p><a class="external text" href="https://is.wikipedia.org/w/index.php?title=R%C3%ADkisskuldabr%C3%A9f">Ríkisskuldabréf</a> gefur ríkið út til að fjármagna rekstur sinn að hluta, sem er einn af þeim tekjustofnum sem hægt er að grípa til, auk skattstofna og annara tekjuliða. Þessi verðbréf eru í dag kölluð ríkisbréf, sem ætluð eru til langs tíma og ríkisvíxlar, sem ætlaðir eru til skemmri tíma en eins árs. Þessi bréf eru óverðtryggð og bera ýmist fasta vexti á fyrirfram gefnu tímabili eða breytilega vexti, sem geta breyst á tímabilinu. Fyrirkomulag þessarar útgáfu hefur verið talinn góður kostur fyrir almenning sem sparnaðarleið, enda höfuðstóllinn ríkistryggður, en einnig hafa ríkisskuldabréf verið vænlegur kostur fyrir fjárfesta sem vilja ,,geyma“ fé sitt þar sem áhætta telst minni en á almennum hlutabréfamarkaði, á bankabók osfrv<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup>. </p> <div class="mw-heading mw-heading2"><h2 id="Helstu_tegundir_skuldabréfa"><span id="Helstu_tegundir_skuldabr.C3.A9fa"></span>Helstu tegundir skuldabréfa</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=2" title="Breyti hluta: Helstu tegundir skuldabréfa" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=2" title="Edit section's source code: Helstu tegundir skuldabréfa"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Ýmsar tegundir skuldabréfa eru í boði sem kveða á um mismunandi lánstíma og vaxtastig. </p> <div class="mw-heading mw-heading3"><h3 id="Víxlar"><span id="V.C3.ADxlar"></span>Víxlar</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=3" title="Breyti hluta: Víxlar" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=3" title="Edit section's source code: Víxlar"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Eru <a href="/w/index.php?title=Skammt%C3%ADmal%C3%A1n&action=edit&redlink=1" class="new" title="Skammtímalán (síða er ekki enn til)">skammtímalán</a>, ætluð til skemmri tíma en eins árs. <a href="/w/index.php?title=V%C3%ADxlar&action=edit&redlink=1" class="new" title="Víxlar (síða er ekki enn til)">Víxlar</a> eru að jafnaði óverðtryggðir og algengt er að þeir séu til eins eða fárra manaða í senn. Vextir á víxlum eru greiddir í upphafi lánstímans vegna svokallaðra forvaxta, sem víxlar bera. Sú vaxtagreiðsla dregst frá upphaflegum höfuðstól og fær lánþeginn mismuninn. Miðað við 10% forvexti á 90 daga víxli, sem nemur 100.000 kr. yrði kaupverð hans 97.645 kr. <sup id="cite_ref-:0_4-0" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Skuldabréf_með_vaxtamiðum"><span id="Skuldabr.C3.A9f_me.C3.B0_vaxtami.C3.B0um"></span>Skuldabréf með vaxtamiðum</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=4" title="Breyti hluta: Skuldabréf með vaxtamiðum" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=4" title="Edit section's source code: Skuldabréf með vaxtamiðum"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Algengustu skuldabréfin í heiminum eru skuldabréf með vaxtamiðum. Vextir þeirra eru greiddir reglulega út lánstímann. Á síðasta <a href="/w/index.php?title=Vaxtagjalddagi&action=edit&redlink=1" class="new" title="Vaxtagjalddagi (síða er ekki enn til)">vaxtagjalddaga</a> er upphaflega lánsfjárhæð að auki greidd.<sup id="cite_ref-:0_4-1" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Eingreiðslubréf"><span id="Eingrei.C3.B0slubr.C3.A9f"></span>Eingreiðslubréf</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=5" title="Breyti hluta: Eingreiðslubréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=5" title="Edit section's source code: Eingreiðslubréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Eru stundum nefnd kúlulán, greiðast að fullu í lok lánstímans með uppgreiðslu höfuðstóls og vaxta auk vaxtavaxta. Vaxtavextir greiðast af vöxtum, sem hafa lagst við höfuðstól.<sup id="cite_ref-:0_4-2" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Spariskírteini_ríkissjóðs"><span id="Sparisk.C3.ADrteini_r.C3.ADkissj.C3.B3.C3.B0s"></span>Spariskírteini ríkissjóðs</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=6" title="Breyti hluta: Spariskírteini ríkissjóðs" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=6" title="Edit section's source code: Spariskírteini ríkissjóðs"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Spariskírteini ríkissjóðs eru dæmi um eingreiðslubréf, sem eru algengustu skuldabréfin á Íslandi.<sup id="cite_ref-:0_4-3" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Skuldabréf_með_jöfnum_afborgunum"><span id="Skuldabr.C3.A9f_me.C3.B0_j.C3.B6fnum_afborgunum"></span>Skuldabréf með jöfnum afborgunum</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=7" title="Breyti hluta: Skuldabréf með jöfnum afborgunum" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=7" title="Edit section's source code: Skuldabréf með jöfnum afborgunum"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Skuldabréf með jöfnum afborgunum eru greidd til baka með jöfnum greiðslum af upphaflegum höfuðstól. Vaxtagreiðslur á þannig skuldabréfi eru hæstar í upphafi endurgreiðslutímabilsins en lækka síðan samhliða lækkandi höfuðstól. Afborganir af þessum skuldabréfum geta bæði verið með reglulegu og óreglulegu tímabili.<sup id="cite_ref-:0_4-4" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Jafngreiðslubréf"><span id="Jafngrei.C3.B0slubr.C3.A9f"></span>Jafngreiðslubréf</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=8" title="Breyti hluta: Jafngreiðslubréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=8" title="Edit section's source code: Jafngreiðslubréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Jafngreiðslubréf með reglulegum afborgunum dreifa afborgunum höfuðstóls og vaxta jafnt út lánstímann. Í fyrstu eru vaxtagreiðslur hátt hlutfall endurgreiðslu af slíku bréfi en greiðsla af höfuðstól er lág. Hlutfall höfuðstóls í endurgreiðslu eykst þegar líður á lánstímann og vaxtahlutfall lækkar. <a href="/wiki/L%C3%A1n" title="Lán">Lán</a> Byggingarsjóðs ríkisins eru dæmi um jafngreiðslubréf.<sup id="cite_ref-:0_4-5" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Víkjandi_skuldabréf"><span id="V.C3.ADkjandi_skuldabr.C3.A9f"></span>Víkjandi skuldabréf</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=9" title="Breyti hluta: Víkjandi skuldabréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=9" title="Edit section's source code: Víkjandi skuldabréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Víkjandi skuldabréf víkja þegar aðrar kröfur eru gerðar á útgefandann. Endurgreiðsla skuldabréfanna er oftast í formi eingreiðslu, en einnig með öðrum aðferðum. </p><p>Slíkar skuldir flokkast með eigin fé en ekki skuldum, þegar þær eru færðar í efnahagsreikning fyrirtækja.<sup id="cite_ref-:0_4-6" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Fasteignatryggð_skuldabréf"><span id="Fasteignatrygg.C3.B0_skuldabr.C3.A9f"></span>Fasteignatryggð skuldabréf</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=10" title="Breyti hluta: Fasteignatryggð skuldabréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=10" title="Edit section's source code: Fasteignatryggð skuldabréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Fasteignatryggð skuldabréf eru tryggð með veði í fasteign. Nái útgefandinn ekki að greiða skuldina á réttum tíma getur eigandi skuldabréfsinsins gengið að fasteignaveðinu og er fasteignin þá selda á uppboði. Andvirðið gengur síðan upp í skuldina. Margar leiðir eru færar til þess að greiða fasteignatryggð skuldabréf.<sup id="cite_ref-:0_4-7" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Skuldabréf_með_breytilegum_vöxtum"><span id="Skuldabr.C3.A9f_me.C3.B0_breytilegum_v.C3.B6xtum"></span>Skuldabréf með breytilegum vöxtum</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=11" title="Breyti hluta: Skuldabréf með breytilegum vöxtum" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=11" title="Edit section's source code: Skuldabréf með breytilegum vöxtum"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Skuldabréf með breytilegum vöxtum hafa breytilega vexti sem taka mið af ákveðnum viðmiðum, meðalvexti <a href="/wiki/Se%C3%B0labanki_%C3%8Dslands" title="Seðlabanki Íslands">Seðlabanka Íslands</a> ofl. Eigandi skuldabréfsins getur því átt von á að vaxtagreiðslur geti breyst á milli gjalddaga. Flest skuldabréfalán einstaklinga bera breytilega vexti og eru oftast ekki fáanleg á almennum skuldabréfamarkaði.<sup id="cite_ref-:0_4-8" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Breytanleg_skuldabréf"><span id="Breytanleg_skuldabr.C3.A9f"></span>Breytanleg skuldabréf</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=12" title="Breyti hluta: Breytanleg skuldabréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=12" title="Edit section's source code: Breytanleg skuldabréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Breytanleg skuldabréf eru gefin út af hlutafélögum og þeim má breyta í hlutabréf á ákveðnu <a href="/wiki/Gengi" title="Gengi">gengi</a>. Það gengi er í mörgum tilvikum nokkuð hærra en gengi hlutabréfs við útgáfu skuldabréfsins. Vextir venjulegra skuldabréfa eru aftur á móti oft hærri en vextir breytilegra skuldabréfa. Ef markaðsverð hlutabréfa viðkomandi fyrirtækis hækkar umfram viðmiðunarverð, samkvæmt skilmálum skuldabréfsins, getur eigandi skuldabréfsins ákveðið að breyta því í hlutabréf eða valið að eiga skuldabréfið áfram til gjalddaga.<sup id="cite_ref-:0_4-9" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Eigandi skuldabréfsins fengi þannig hlutabréf á lægra verði en á markaðsvirði, kysi hann svo, og getur innleyst gengishagnað strax, selji hann hlutabréfin í kjölfarið. </p> <div class="mw-heading mw-heading3"><h3 id="Innkallanleg_skuldabréf"><span id="Innkallanleg_skuldabr.C3.A9f"></span>Innkallanleg skuldabréf</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=13" title="Breyti hluta: Innkallanleg skuldabréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=13" title="Edit section's source code: Innkallanleg skuldabréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Slík bréf er hægt að innkalla fyrir endanlega gjalddaga þess. Eigandi bréfsins hefur einnig rétt til þess að krefja skuldarann um greiðslu áður en að endanlegum gjalddaga kemur. Innlausn eða innköllun er heimil einu sinni á ári á ákveðinni dagsetningu. Nokkrir flokkar spariskírteina ríkissjóðs eru dæmi um slíkt.<sup id="cite_ref-:0_4-10" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Verðtryggð_skuldabréf"><span id="Ver.C3.B0trygg.C3.B0_skuldabr.C3.A9f"></span>Verðtryggð skuldabréf</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=14" title="Breyti hluta: Verðtryggð skuldabréf" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=14" title="Edit section's source code: Verðtryggð skuldabréf"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Fyrstu verðtryggðu lánin sem vitað er um, voru gefin út árið 1780 af bandarísku fyrirtæki og útgáfa verðtryggðra ríkisskuldabréfa og fyrirtækjabréfa á sér stað í nánast öllum þróuðum löndum í heiminum. </p><p>Höfuðstóll verðtryggðra skuldabréfa breytist í takt við verðlag. Af þeim sökum eru nafnvextir verðtryggðra lána lægri en óverðtryggðra lána, sem nemur verðbólguvæntingum á ári út lánstímann. </p><p>Raungreiðslubyrði verðtryggðra lána helst því tiltölulega stöðug út lánstímann, en getur verið mjög sveiflukennd út lánstíma óverðtryggðra lána.<sup id="cite_ref-:0_4-11" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Helstu_einkenni_skuldabréfa"><span id="Helstu_einkenni_skuldabr.C3.A9fa"></span>Helstu einkenni skuldabréfa</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=15" title="Breyti hluta: Helstu einkenni skuldabréfa" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=15" title="Edit section's source code: Helstu einkenni skuldabréfa"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Til eru allmargar tegundir af skuldabréfum og nýjar eru sífellt að verða til. Gefið yfirlit yfir þær og helstu og einkenni þeirra. All flestar eru þekktar á Íslandi en aðrar minna þekktar, en geta verið algengar erlendis<sup id="cite_ref-:0_4-12" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup>. </p> <table class="wikitable"> <tbody><tr> <th>Tegund skuldabréfs </th> <th>Sérkenni </th></tr> <tr> <td>Víxlar </td> <td>Skammtímaskuldabréf sem bera forvexti. </td></tr> <tr> <td>Skuldabréf með vaxtamiðum </td> <td>Vextir eru greiddir reglulega á lánstíma bréfsins </td></tr> <tr> <td>Eingreiðslubréf / kúlubréf </td> <td>Vextir, vaxtavextir og höfuðstóll greiðast í lok lánstímans. </td></tr> <tr> <td>Skuldabréf með jöfnum afborgunum </td> <td>Höfuðstóll greiðist með jöfnum afborgunum. </td></tr> <tr> <td>Jafngreiðslubréf / annuitetsbréf </td> <td>Endurgreiðsla höfuðstóls og vaxta er jöfn allan <p>greiðslutímann. Vextir vega því þungt í upphafi. </p> </td></tr> <tr> <td>Víkjandi skuldabréf </td> <td>Skuldabréf sem víkja fyrir öðrum kröfum á hendur <p>skuldara. </p> </td></tr> <tr> <td>Fasteignatryggð skuldabréf </td> <td>Fasteign er lögð að veði sem trygging fyrir greiðslu. </td></tr> <tr> <td>Skuldabréf með breytilegum vöxtum </td> <td>Vextir taka breytingum í hlutfalli við tiltekna <p>viðmiðun. </p> </td></tr> <tr> <td>Breytanleg skuldabréf </td> <td>Skuldabréf sem breyta má í hlutabréf á fyrir fram <p>ákveðnu gengi. </p> </td></tr> <tr> <td>Innkallanleg skuldabréf </td> <td>Útgefandi/eigandi hefur rétt til að innkalla <p>skuldabréfið fyrir gjalddaga. </p> </td></tr></tbody></table> <div class="mw-heading mw-heading2"><h2 id="Uppboð_skuldabréfa"><span id="Uppbo.C3.B0_skuldabr.C3.A9fa"></span>Uppboð skuldabréfa</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=16" title="Breyti hluta: Uppboð skuldabréfa" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=16" title="Edit section's source code: Uppboð skuldabréfa"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Uppboð á skuldabréfum fór fram á ríkisbréfum, ríkisvíxlum og spariskírteinu í fyrsta skipti á Íslandi árið 1992 og hefur aukist jafnt og þétt síðan þá. Þetta fyrirkomulag er í auknum mæli í takt við uppboðsleið á sölu á skuldabréfa erlendis, sem er þar algengasti sölumátinn þegar skuldabréf eru gefin út. Væntanlegir kaupendur skuldabréfanna leggja inn tilboð um magn og verð á bréfunum. Útgefandinn fer yfir tilboðin, sem þarf að skila á réttum tíma, og ákveður hvaða tilboðum skuli tekið. Það fer bæði eftir heildarupphæð tilboða og því verði, sem boðið er. Uppboð ríkisverðbréfa árið 1993 fór fram á miðvikudögum, fjögur í hverjum mánuði, samkvæmt dagskrá sem ríkissjóður gaf út. Spariskírteini og ríkisskuldabréf voru boðin upp einu sinni í mánuði og ríkisvíxlar tvisvar í mánuði. Árið 1994 breytti ríkissjóður dagskránni. Þriggja, sex og tólf mánaða ríkisvíxlar voru boðnir upp í fyrstu viku hvers mánaðar, fimm og tíu ára spariskírteini í annari viku hvers mánaðar og þriggja mánaða ríkisvíxlar og tveggja ára ríkisbréf í þriðju viku.<sup id="cite_ref-:0_4-13" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p><p>Kaupendur skuldabréfa erlendis eru helst tryggingafélög, fjárfestar, lífeyrissjóðir, verðbréfasjóðir og aðrir, sem vilja ávaxta fé til langs tíma.<sup id="cite_ref-:0_4-14" class="reference"><a href="#cite_note-:0-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup>  </p><p><br /> Tengt efni </p> <ul><li><a href="/wiki/R%C3%ADkisskuldabr%C3%A9f" title="Ríkisskuldabréf">Ríkisskuldabréf</a></li> <li><a href="/wiki/Ver%C3%B0br%C3%A9f" title="Verðbréf">Verðbréf</a></li></ul> <div class="mw-heading mw-heading2"><h2 id="Tilvísanir"><span id="Tilv.C3.ADsanir"></span>Tilvísanir</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=17" title="Breyti hluta: Tilvísanir" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=17" title="Edit section's source code: Tilvísanir"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <ol class="references"> <li id="cite_note-1"><span class="mw-cite-backlink"><a href="#cite_ref-1">↑</a></span> <span class="reference-text">Páll Hreinsson: Viðskiptabréf, bls. 30-31</span> </li> <li id="cite_note-2"><span class="mw-cite-backlink"><a href="#cite_ref-2">↑</a></span> <span class="reference-text">2. tl. 2. gr. laga nr. 11/2008, um sértryggð skuldabréf.</span> </li> <li id="cite_note-3"><span class="mw-cite-backlink"><a href="#cite_ref-3">↑</a></span> <span class="reference-text">Landsbanki Íslands um ríkisskuldabréf - <a rel="nofollow" class="external free" href="http://bankinn.landsbankinn.is/fjarhagur/2011/08/18/Um-Rikisskuldabref/">http://bankinn.landsbankinn.is/fjarhagur/2011/08/18/Um-Rikisskuldabref/</a><sup>[<i><a href="https://en.wikipedia.org/wiki/Wikipedia:Link_rot" class="extiw" title="en:Wikipedia:Link rot">óvirkur tengill</a></i>]</sup></span> </li> <li id="cite_note-:0-4"><span class="mw-cite-backlink">↑ <sup><a href="#cite_ref-:0_4-0">4,00</a></sup> <sup><a href="#cite_ref-:0_4-1">4,01</a></sup> <sup><a href="#cite_ref-:0_4-2">4,02</a></sup> <sup><a href="#cite_ref-:0_4-3">4,03</a></sup> <sup><a href="#cite_ref-:0_4-4">4,04</a></sup> <sup><a href="#cite_ref-:0_4-5">4,05</a></sup> <sup><a href="#cite_ref-:0_4-6">4,06</a></sup> <sup><a href="#cite_ref-:0_4-7">4,07</a></sup> <sup><a href="#cite_ref-:0_4-8">4,08</a></sup> <sup><a href="#cite_ref-:0_4-9">4,09</a></sup> <sup><a href="#cite_ref-:0_4-10">4,10</a></sup> <sup><a href="#cite_ref-:0_4-11">4,11</a></sup> <sup><a href="#cite_ref-:0_4-12">4,12</a></sup> <sup><a href="#cite_ref-:0_4-13">4,13</a></sup> <sup><a href="#cite_ref-:0_4-14">4,14</a></sup></span> <span class="reference-text">Eignarstýring Íslandsbanka - <a rel="nofollow" class="external free" href="http://vib.is/library/Files/Baekur/Verdbref-og-ahaetta/VerdbrefOgAhaetta.pdf">http://vib.is/library/Files/Baekur/Verdbref-og-ahaetta/VerdbrefOgAhaetta.pdf</a></span> </li> </ol> <div class="mw-heading mw-heading2"><h2 id="Heimildir">Heimildir</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Skuldabr%C3%A9f&veaction=edit&section=18" title="Breyti hluta: Heimildir" class="mw-editsection-visualeditor"><span>breyta</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Skuldabr%C3%A9f&action=edit&section=18" title="Edit section's source code: Heimildir"><span>breyta frumkóða</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><a rel="nofollow" class="external text" href="http://vib.is/library/Files/Baekur/Verdbref-og-ahaetta/VerdbrefOgAhaetta.pdf">VÍB - Eignarstýringarþjónusta Íslandsbanka</a> sótt þann 12.05.2015 </p>    </div><noscript><img src="https://login.wikimedia.org/wiki/Special:CentralAutoLogin/start?useformat=desktop&type=1x1&usesul3=0" alt="" width="1" height="1" style="border: none; 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