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Sigurður Einarsson ( born 19th September 1960 ) is an Icelandic economist , businessman , and one-time chairman of the failed bank Kaupþing , and has been called ' Iceland 's most controversial banker ' .
 Kaupþing, Iceland
Please list all entity words in the text that fit the category. Output format is "word1, word2". 
Option: location, person, organization 
Text: {0} 
Answer:
 Kaupþing, Iceland