I dommen blev det bl.a. statueret, at statens boligfinansieringsfond stort set var tildelt samme rolle som statens boligstyrelse og fungerede som realkreditinstitut for borgerne i Island.
In the judgment it was, inter alia, stated that the Housing Financing Fund was for the main part charged with the same role as the State Housing Agency, acting as a mortgage lending institution for Icelanders.