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"2023-01-01T00:00:00", "unit": "iso4217:EUR" } }, "fact-8": { "value": "(1) Izmai\u0146as b\u016btisk\u0101s gr\u0101matved\u012bbas politik\u0101s Kop\u0161 2023. gada 1. janv\u0101ra Koncerns ir ieviesis \u201cGr\u0101matved\u012bbas politiku atkl\u0101\u0161ana\u201d (Groz\u012bjumi 1. SGS un SFPS 2. Prakses pazi\u0146ojum\u0101). Lai gan groz\u012bjumi nav rad\u012bju\u0161i izmai\u0146as pa\u0161\u0101s gr\u0101matved\u012bbas politik\u0101s, tie ir ietekm\u0113ju\u0161i finan\u0161u p\u0101rskatos atkl\u0101to inform\u0101ciju par gr\u0101matved\u012bbas politiku. Groz\u012bjumi pieprasa atkl\u0101t inform\u0101ciju par \u201cb\u016btisk\u0101m\u201d, nevis \u201cnoz\u012bm\u012bg\u0101m\u201d gr\u0101matved\u012bbas politik\u0101m. Groz\u012bjumi ar\u012b sniedz nor\u0101d\u012bjumus par b\u016btiskuma piem\u0113ro\u0161anu gr\u0101matved\u012bbas politiku atkl\u0101\u0161anai, pal\u012bdzot uz\u0146\u0113mumiem sniegt noder\u012bgu, uz\u0146\u0113mumam specifisku inform\u0101ciju par gr\u0101matved\u012bbas politiku, kas lietot\u0101jiem nepiecie\u0161ama, lai saprastu citu finan\u0161u p\u0101rskatos sniegto inform\u0101ciju. Vad\u012bba ir p\u0101rskat\u012bjusi gr\u0101matved\u012bbas politikas un atsevi\u0161\u0137os gad\u012bjumos saska\u0146\u0101 ar groz\u012bjumiem veikusi inform\u0101cijas atjaunin\u0101jumus 2. piez\u012bm\u0113 \u201cB\u016btiskas gr\u0101matved\u012bbas politikas\u201d (2022. gads: \u201cGr\u0101matved\u012bbas politika\u201d) atkl\u0101taj\u0101 inform\u0101cij\u0101.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-322": { "value": "(2) B\u016btiskas gr\u0101matved\u012bbas politikas (a) Visp\u0101r\u012bgie principi \u0160ie Koncerna finan\u0161u p\u0101rskati ir sagatavoti, pamatojoties uz t\u0101l\u0101k min\u0113tajiem gr\u0101matved\u012bbas uzskaites un nov\u0113rt\u0113\u0161anas principiem. \u0160ie finan\u0161u p\u0101rskati ir sagatavoti saska\u0146\u0101 ar Eiropas Savien\u012bbas apstiprin\u0101tajiem SFPS Gr\u0101matved\u012bbas standartiem (SFPS). Finan\u0161u p\u0101rskati ir sagatavoti, balstoties uz s\u0101kotn\u0113jo izmaksu uzskaites metodi, iz\u0146emot lombardu aizdevumus, kas nov\u0113rt\u0113ti patiesaj\u0101 v\u0113rt\u012bb\u0101 Lai sagatavotu finan\u0161u p\u0101rskatus saska\u0146\u0101 ar SFPS, nepiecie\u0161ams izdar\u012bt b\u016btiskas apl\u0113ses un pie\u0146\u0113mumus, kas ietekm\u0113 uzr\u0101d\u012bt\u0101s akt\u012bvu un saist\u012bbu summas, k\u0101 ar\u012b atspogu\u013cojamo inform\u0101ciju par iesp\u0113jamajiem akt\u012bviem un maks\u0101jumu saist\u012bb\u0101m bilances datum\u0101, k\u0101 ar\u012b p\u0101rskata perioda ie\u0146\u0113mumus un izmaksas. Lai gan \u0161\u012bs apl\u0113ses veiktas, pamatojoties uz vad\u012bbai pieejamo inform\u0101ciju par pa\u0161reiz\u0113jiem notikumiem un darb\u012bb\u0101m, faktiskie rezult\u0101ti var b\u016bt at\u0161\u0137ir\u012bgi no izmantotaj\u0101m apl\u0113s\u0113m. B\u016btiski pie\u0146\u0113mumi un spriedumi aprakst\u012bti atbilsto\u0161ajos \u0161\u012bs finan\u0161u p\u0101rskatu pielikumu sada\u013cas punktos. \u0160is gada finan\u0161u p\u0101rskats ir sagatavots un sniedz inform\u0101ciju konsolid\u0113t\u0101 veid\u0101 un par Sabiedr\u012bbu atsevi\u0161\u0137i. Konsolid\u0101cij\u0101 ir iek\u013cautas \u0161\u0101das meitas sabiedr\u012bbas: SIA ViziaFinance (100%) un UAB DelfinGroup LT (100%) par periodu, kas nosl\u0113dz\u0101s 2023. gada 31. decembr\u012b Valde ir apstiprin\u0101jusi \u0161os atsevi\u0161\u0137os un konsolid\u0113tos finan\u0161u p\u0101rskatus public\u0113\u0161anai 2024. gada 30. apr\u012bl\u012b. Sabiedr\u012bbas akcion\u0101riem ir ties\u012bbas piepras\u012bt labojumus finan\u0161u p\u0101rskatos p\u0113c to public\u0113\u0161anas, ja nepiecie\u0161ams. Jauni standarti un interpret\u0101cijas, kas v\u0113l nav st\u0101ju\u0161ies sp\u0113k\u0101 Vair\u0101ki jauni standarti vai standartu groz\u012bjumi ir sp\u0113k\u0101 (da\u017ei no tiem v\u0113l nav apstiprin\u0101ti ES) p\u0101rskata periodiem, kas s\u0101kas p\u0113c 2023. gada 1. janv\u0101ra, un to agr\u0101ka piem\u0113ro\u0161ana ir at\u013cauta, tom\u0113r, sagatavojot \u0161os konsolid\u0113tos finan\u0161u p\u0101rskatus, Koncerns nav pirms noteikt\u0101 laika piem\u0113rojis jaunos standartus vai groz\u012btos standartus. Nav paredzams, ka turpm\u0101k uzskait\u012btie jaunie un groz\u012btie standarti b\u016btiski ietekm\u0113s Koncerna konsolid\u0113tos finan\u0161u p\u0101rskatus. - Saist\u012bbu klasifik\u0101cija \u012bstermi\u0146a vai ilgtermi\u0146a saist\u012bb\u0101s (groz\u012bjumi 1. SGS). - Ilgtermi\u0146a saist\u012bbas ar nosac\u012bjumiem (groz\u012bjumi 1. SGS) - Nomas saist\u012bbas p\u0101rdo\u0161anas dar\u012bjumos ar sa\u0146em\u0161anu atpaka\u013c nom\u0101 (groz\u012bjumi 16. SFPS) - Finans\u0113\u0161anas l\u012bgumi ar pieg\u0101d\u0101t\u0101jiem (groz\u012bjumi 7. SGS un 7. SFPS) - Aizvietojam\u012bbas neesam\u012bba (groz\u012bjumi 21. SGS) (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (b) Konsolid\u0101cijas principi Koncerna meitas sabiedr\u012bbas, kuras Koncerns tie\u0161i vai netie\u0161i kontrol\u0113, tiek konsolid\u0113tas. Kontrole tiek pan\u0101kta, ja Koncerns ir pak\u013cauts main\u012bgajiem ien\u0101kumiem vai tam ir ties\u012bbas uz main\u012bgu atdevi no t\u0101 iesaist\u012b\u0161an\u0101s ieguld\u012bjumu sa\u0146\u0113m\u0113j\u0101, un tas sp\u0113j ietekm\u0113t \u0161os ien\u0101kumus, izmantojot savu varu p\u0101r ieguld\u012bjumu sa\u0146\u0113m\u0113ju. Koncerna meitas sabiedr\u012bbas tiek konsolid\u0113tas, s\u0101kot ar br\u012bdi, kad Koncerns ir p\u0101r\u0146\u0113mis kontroli, un konsolid\u0101cija tiek p\u0101rtraukta, kad kontrole izbeidzas. Visi Koncerna iek\u0161\u0113jie dar\u012bjumi, atlikumi un nerealiz\u0113t\u0101 pe\u013c\u0146a no dar\u012bjumiem starp Koncerna uz\u0146\u0113mumiem tiek piln\u012bb\u0101 izsl\u0113gti; nerealiz\u0113tie zaud\u0113jumi tiek ar\u012b izsl\u0113gti, ja vien dar\u012bjums nesniedz pier\u0101d\u012bjumus par nodot\u0101 akt\u012bva v\u0113rt\u012bbas samazin\u0101\u0161anos. Ja nepiecie\u0161ams, meitas uz\u0146\u0113mumu gr\u0101matved\u012bbas politika ir main\u012bta, lai nodro\u0161in\u0101tu konsekvenci ar Koncerna pie\u0146emtaj\u0101m politik\u0101m. (c) Ie\u0146\u0113mumu un izdevumu atz\u012b\u0161ana - Neto apgroz\u012bjums Ie\u0146\u0113mumus no l\u012bgumiem ar klientiem atz\u012bst, kad vai tikl\u012bdz Koncerns ir izpild\u012bjis izpildes pien\u0101kumu, nododot klientam kontroli p\u0101r apsol\u012bto preci vai pakalpojumu. Par kontroles nodo\u0161anu liecina galvenok\u0101rt risku un atl\u012bdz\u012bbas nodo\u0161ana saska\u0146\u0101 ar pieg\u0101des noteikumiem. Savus izpildes pien\u0101kumus Koncerns galvenok\u0101rt izpilda konkr\u0113t\u0101 br\u012bd\u012b. Ie\u0146\u0113mumu summas, kas atz\u012btas saist\u012bb\u0101 ar laika gait\u0101 izpild\u0101miem izpildes pien\u0101kumiem, nav b\u016btiskas. Kad vai tikl\u012bdz izpildes pien\u0101kums ir \u012bstenots, attiec\u012bgajam izpildes pien\u0101kumam iedal\u012bto dar\u012bjuma cenas summu Koncerns atz\u012bst k\u0101 ie\u0146\u0113mumus. Dar\u012bjuma cena ir atl\u012bdz\u012bbas summa, ko Koncerns cer pilnties\u012bgi sa\u0146emt apmai\u0146\u0101 pret apsol\u012bto pre\u010du vai pakalpojumu nodo\u0161anu klientam. Dar\u012bjuma cenu attiecina uz l\u012bgum\u0101 noteiktajiem izpildes pien\u0101kumiem, pamatojoties uz sol\u012bto pre\u010du vai pakalpojumu atsevi\u0161\u0137\u0101m p\u0101rdo\u0161anas cen\u0101m. Ie\u0146\u0113mumi tiek uzr\u0101d\u012bti, atskaitot netie\u0161os nodok\u013cus, piem\u0113ram, pievienot\u0101s v\u0113rt\u012bbas nodokli, soda naudas un atlaides. Ie\u0146\u0113mumi no pre\u010du un d\u0101rgmet\u0101lu p\u0101rdo\u0161anas ietver \u012bslaic\u012bgas lieto\u0161anas pre\u010du un d\u0101rgmet\u0101lu p\u0101rdo\u0161anu Koncerna fili\u0101\u013cu t\u012bkl\u0101 un interneta veikal\u0101. Par pre\u010du un d\u0101rgmet\u0101lu p\u0101rdo\u0161anu mazumtirdzniec\u012bbas klientiem ie\u0146\u0113mumi tiek atz\u012bti br\u012bd\u012b, kad ir nodota kontrole p\u0101r prec\u0113m, tas ir, kad klients ieg\u0101d\u0101jas preces mazumtirdzniec\u012bbas viet\u0101, vai tad, kad preces ir nos\u016bt\u012btas tie\u0161saistes p\u0101rdo\u0161anas gad\u012bjum\u0101. Dar\u012bjuma cenas samaksa j\u0101veic nekav\u0113joties br\u012bd\u012b, kad klients ieg\u0101d\u0101jas preces. P\u0101r\u0113jie ie\u0146\u0113mumi ietver ie\u0146\u0113mumus no lombarda pakalpojumu snieg\u0161anas - komisijas ien\u0101kumus par lombarda nodro\u0161in\u0101juma glab\u0101\u0161anu un pe\u013c\u0146u neneso\u0161u lombarda aizdevumu nodro\u0161in\u0101jumu p\u0101rdo\u0161anu. Izpildes saist\u012bbas tiek izpild\u012btas laika gait\u0101, un maks\u0101jums parasti ir j\u0101veic, atmaks\u0101jot lombardu aizdevumu vai pe\u013c\u0146u neneso\u0161iem aizdevumiem p\u0101rdodot \u0137\u012blu. - Procentu ie\u0146\u0113mumi un taml\u012bdz\u012bgi ie\u0146\u0113mumi Procentu ie\u0146\u0113mumus par par\u0101da finan\u0161u akt\u012bviem, kas nov\u0113rt\u0113ti amortiz\u0113taj\u0101 v\u0113rt\u012bb\u0101, Koncerns apr\u0113\u0137ina, piem\u0113rojot EIR (effective interest rate \u2013 efekt\u012bv\u0101 procentu likme) finan\u0161u akt\u012bvu bruto uzskaites v\u0113rt\u012bbai, iz\u0146emot akt\u012bviem ar samazin\u0101tu kred\u012btv\u0113rt\u012bbu. EIR ir likme, kas prec\u012bzi diskont\u0113 apl\u0113stos n\u0101kotnes naudas maks\u0101jumus vai ie\u0146\u0113mumus vis\u0101 paredz\u0113t\u0101 finan\u0161u instrumenta darb\u012bbas laik\u0101 vai, vajadz\u012bbas gad\u012bjum\u0101, \u012bs\u0101k\u0101 laika posm\u0101 l\u012bdz finan\u0161u akt\u012bva vai finan\u0161u saist\u012bbu neto uzskaites v\u0113rt\u012bbai. Apr\u0113\u0137in\u0101 \u0146em v\u0113r\u0101 visus finan\u0161u instrumenta l\u012bguma nosac\u012bjumus un ietver visas maksas vai papildu izmaksas, kas tie\u0161i attiecin\u0101mas uz instrumentu un ir efekt\u012bv\u0101s procentu likmes neat\u0146emama sast\u0101vda\u013ca, bet ne n\u0101kotnes kred\u012bta zaud\u0113jumus. Finan\u0161u akt\u012bva vai finan\u0161u saist\u012bbu uzskaites v\u0113rt\u012bba tiek kori\u0123\u0113ta, ja Koncerns p\u0101rskata savas maks\u0101jumu vai ie\u0146\u0113mumu apl\u0113ses. Kori\u0123\u0113t\u0101 uzskaites v\u0113rt\u012bba tiek apr\u0113\u0137in\u0101ta, pamatojoties uz s\u0101kotn\u0113jo efekt\u012bvo procentu likmi, un uzskaites v\u0113rt\u012bbas izmai\u0146as tiek uzskait\u012btas k\u0101 procentu ie\u0146\u0113mumi vai izmaksas. Kad finan\u0161u akt\u012bva v\u0113rt\u012bba samazin\u0101s, Koncerns apr\u0113\u0137ina procentu ie\u0146\u0113mumus, piem\u0113rojot faktisko procentu likmi finan\u0161u akt\u012bva neto amortiz\u0113taj\u0101m izmaks\u0101m. Ja finan\u0161u akt\u012bvu situ\u0101cija uzlabojas un vairs nav kred\u012btv\u0113rt\u012bbas samazin\u0101jums, Koncerns atgrie\u017eas pie procentu ie\u0146\u0113mumu apr\u0113\u0137in\u0101\u0161anas p\u0113c bruto principa. Par nopirktiem vai rad\u012btiem finan\u0161u akt\u012bviem ar samazin\u0101tu kred\u012btv\u0113rt\u012bbu (POCI) Koncerns apr\u0113\u0137ina procentu ie\u0146\u0113mumus, izmantojot kred\u012btu kori\u0123\u0113to EIR un piem\u0113rojot \u0161o likmi akt\u012bva amortiz\u0113taj\u0101m v\u0113rt\u012bbai. Kred\u012btu kori\u0123\u0113t\u0101 EIR ir procentu likme, kas pie s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas diskont\u0113 apl\u0113st\u0101s n\u0101kotnes naudas pl\u016bsmas (ieskaitot kred\u012btzaud\u0113jumus) ar POCI akt\u012bvu amortiz\u0113to v\u0113rt\u012bbu. Procentu ien\u0101kumus par lombarda aizdevumiem Koncerns apr\u0113\u0137ina, lombarda aizdevumu akt\u012bva bruto uzskaites v\u0113rt\u012bbai piem\u0113rojot nomin\u0101lo procentu likmi. Procentu ien\u0101kumus apr\u0113\u0137ina pe\u013c\u0146u neso\u0161o lombarda aizdevumu portfelim, un tie tiek apr\u0113\u0137in\u0101ti l\u012bdz br\u012bdim, kad lombarda aizdevums k\u013c\u016bst pe\u013c\u0146u neneso\u0161s. - Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas Finan\u0161u saist\u012bbu efekt\u012bvo procentu likmi apr\u0113\u0137ina finan\u0161u saist\u012bbu s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas br\u012bd\u012b. Apr\u0113\u0137inot procentu izdevumus, saist\u012bbu amortiz\u0113to izmaksu bruto uzskaites v\u0113rt\u012bbai piem\u0113ro efekt\u012bvo procentu likmi. Efekt\u012bvo procentu likmi p\u0101rskata, periodiski p\u0101rv\u0113rt\u0113jot main\u012bg\u0101s likmes instrumentu rad\u012bt\u0101s naudas pl\u016bsmas, lai atspogu\u013cotu tirgus procentu likmju izmai\u0146as. - Citi ie\u0146\u0113mumi Citi ie\u0146\u0113mumi tiek atz\u012bti, pamatojoties uz uzkr\u0101\u0161anas principu un kad pakalpojumi ir sniegti. - Izmaksas Izmaksas tiek atz\u012btas saska\u0146\u0101 ar uzkr\u0101\u0161anas principu period\u0101, kad t\u0101s radu\u0161\u0101s, neatkar\u012bgi no r\u0113\u0137ina apmaksas br\u012b\u017ea. (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (d) \u0100rvalstu val\u016btu p\u0101rv\u0113rt\u0113\u0161ana Visi dar\u012bjumi \u0101rvalstu val\u016bt\u0101s ir p\u0101rv\u0113rt\u0113ti funkcion\u0101laj\u0101 val\u016bt\u0101 p\u0113c val\u016btas kursa attiec\u012bg\u0101 dar\u012bjuma veik\u0161anas dien\u0101. \u0160o dar\u012bjumu veik\u0161anas un monet\u0101ro akt\u012bvu un saist\u012bbu, kas izteikti \u0101rvalstu val\u016bt\u0101s, p\u0101rr\u0113\u0137in\u0101\u0161anas rezult\u0101t\u0101 gada beig\u0101s radusies pe\u013c\u0146a vai zaud\u0113jumi tiek atspogu\u013coti attiec\u012bg\u0101 perioda pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101. P\u0101rskata datum\u0101 Latvijas Bankas noteiktie val\u016btu kursi bija:
31.12.2023
31.12.2022
1 EUR
1 EUR
USD
1.10
1.07
(e) Paties\u0101 v\u0113rt\u012bba Paties\u0101 v\u0113rt\u012bba ir cena, kuru sa\u0146emtu par akt\u012bva p\u0101rdo\u0161anu vai samaks\u0101tu par saist\u012bbu nodo\u0161anu parast\u0101 dar\u012bjum\u0101, kas nov\u0113rt\u0113\u0161anas datum\u0101 tiek nosl\u0113gts tirgus dal\u012bbnieku starp\u0101 pamata tirg\u016b vai, ja t\u0101da nav, visizdev\u012bg\u0101kaj\u0101 tirg\u016b, kuram Koncernam ir pieeja \u0161aj\u0101 datum\u0101. Saist\u012bbu paties\u0101 v\u0113rt\u012bba atspogu\u013co saist\u012bbu neizpildes risku. Kad iesp\u0113jams, Koncerns nov\u0113rt\u0113 finan\u0161u instrumenta patieso v\u0113rt\u012bbu, izmantojot akt\u012bv\u0101 tirg\u016b noteikt\u0101s finan\u0161u instrumenta cenas. Tirgus tiek uzskat\u012bts par akt\u012bvu, ja dar\u012bjumi ar akt\u012bviem vai saist\u012bb\u0101m notiek pietiekami bie\u017ei un pietiekam\u0101 apjom\u0101, lai var\u0113tu regul\u0101ri ieg\u016bt inform\u0101ciju par cen\u0101m. Ja nav pieejama akt\u012bv\u0101 tirg\u016b kot\u0113ta cena, Koncerns izmanto v\u0113rt\u0113\u0161anas metodes, kur\u0101s p\u0113c iesp\u0113jas vair\u0101k izmantoti nov\u0113rojami tirgus ievaddati, bet p\u0113c iesp\u0113jas maz\u0101k - nenov\u0113rojami ievaddati. Izv\u0113l\u0113t\u0101 v\u0113rt\u0113\u0161anas metode ietver visus faktorus, kurus tirgus dal\u012bbnieki \u0146emtu v\u0113r\u0101, nosakot dar\u012bjuma cenu. S\u0101kotn\u0113j\u0101 atz\u012b\u0161an\u0101 vislab\u0101kais finan\u0161u instrumenta paties\u0101s v\u0113rt\u012bbas pier\u0101d\u012bjums ir dar\u012bjuma cena \u2013 t.i., samaks\u0101t\u0101s vai sa\u0146emt\u0101s atl\u012bdz\u012bbas paties\u0101 v\u0113rt\u012bba. Ja Koncerns nosaka, ka paties\u0101 v\u0113rt\u012bba s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas br\u012bd\u012b at\u0161\u0137iras no dar\u012bjuma cenas un patieso v\u0113rt\u012bbu neapliecina ne identiska akt\u012bva vai saist\u012bbas kot\u0113ta cena akt\u012bv\u0101 tirg\u016b, ne v\u0113rt\u0113\u0161anas metodes, kur\u0101 izmantotie nenov\u0113rojamie ievaddati tiek uzskat\u012bti par neb\u016btiskiem attiec\u012bb\u0101 uz radu\u0161os starp\u012bbu, rezult\u0101ti, finan\u0161u instruments tiek s\u0101kotn\u0113ji nov\u0113rt\u0113ts patiesaj\u0101 v\u0113rt\u012bb\u0101, kas kori\u0123\u0113ta, lai atspogu\u013cotu starp\u012bbu starp patieso v\u0113rt\u012bbu s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas br\u012bd\u012b un dar\u012bjuma cenu. V\u0113l\u0101k \u0161\u012b starp\u012bba tiek atbilsto\u0161i atz\u012bta pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101, \u0146emot v\u0113r\u0101 instrumenta paredzamo izmanto\u0161anas laiku, bet ne v\u0113l\u0101k k\u0101 br\u012bd\u012b, kad v\u0113rt\u012bbu piln\u012bb\u0101 var pamatot ar nov\u0113rojamiem tirgus datiem vai ar\u012b dar\u012bjums ir pabeigts. Koncerns atz\u012bst izmai\u0146as starp paties\u0101s v\u0113rt\u012bbas hierarhijas l\u012bme\u0146iem t\u0101 p\u0101rskata perioda beig\u0101s, kur\u0101 notiku\u0161as izmai\u0146as. Gad\u012bjum\u0101, ja vad\u012bba uzskata, ka finan\u0161u akt\u012bvu vai saist\u012bbu paties\u0101 v\u0113rt\u012bba b\u016btiski at\u0161\u0137iras no to uzskaites v\u0113rt\u012bbas, \u0161\u0101das paties\u0101s v\u0113rt\u012bbas ir \u012bpa\u0161i atkl\u0101tas. Skat\u012bt ar\u012b 32. pielikumu. (f) Finan\u0161u akt\u012bvu un pas\u012bvu savstarp\u0113jais ieskaits Finan\u0161u akt\u012bvi un saist\u012bbas tiek ieskait\u012btas un bilanc\u0113 uzr\u0101d\u012btas neto summ\u0101, ja ir likum\u012bgi piem\u0113rojamas ties\u012bbas \u0161\u0101di uzr\u0101d\u012bt atz\u012bt\u0101s summas un ir nodoms nor\u0113\u0137in\u0101ties uz neto atz\u012bto summu pamata vai ar\u012b ir pl\u0101ns vienlaic\u012bgi nor\u0113\u0137in\u0101ties par attiec\u012bgo akt\u012bvus un saist\u012bbu. (g) Darbinieku labumi - \u012astermi\u0146a darbinieku labumi \u012astermi\u0146a darbinieku pabalsti tiek uzskait\u012bti izdevumos, kad tiek sniegts attiec\u012bgais pakalpojums. Saist\u012bbas tiek atz\u012btas par summu, ko paredz\u0113ts samaks\u0101t, ja Koncernam ir pa\u0161reiz\u0113js juridisks vai prakses rad\u012bts pien\u0101kums samaks\u0101t \u0161o summu darbinieka iepriek\u0161 sniegt\u0101 darba rezult\u0101t\u0101 un ja \u0161o pien\u0101kumu var ticami nov\u0113rt\u0113t. - Uz akcij\u0101m balst\u012bti maks\u0101jumu nol\u012bgumi \u2011Darbiniekiem pie\u0161\u0137ir\u0161anas datum\u0101 pie\u0161\u0137irto uz akcij\u0101m balst\u012btu maks\u0101jumu ar pa\u0161u kapit\u0101lu paties\u0101 v\u0113rt\u012bba parasti tiek atz\u012bta k\u0101 izdevumi, attiec\u012bgi palielinot pa\u0161u kapit\u0101lu pie\u0161\u0137ir\u0161anas perioda laik\u0101. Izdevumos atz\u012bt\u0101 summa tiek kori\u0123\u0113ta, lai atspogu\u013cotu to pie\u0161\u0137\u012brumu skaitu, attiec\u012bb\u0101 uz kuriem ir sagaid\u0101ms, ka tiks izpild\u012bti saist\u012btie darba un netirgus izpildes nosac\u012bjumi, t\u0101d\u0113j\u0101di gal\u012bgi atz\u012bt\u0101 summa pamatojas uz to pie\u0161\u0137\u012brumu skaitu, kuri atbilst attiec\u012bgajiem darba un netirgus izpildes nosac\u012bjumiem garant\u0113\u0161anas datum\u0101. Uz akcij\u0101m balst\u012btiem maks\u0101jumiem ar nosac\u012bjumiem, kas nav saist\u012bti ar ties\u012bbu pie\u0161\u0137ir\u0161anu, uz akcij\u0101m balst\u012bt\u0101 maks\u0101juma paties\u0101 v\u0113rt\u012bba pie\u0161\u0137ir\u0161anas datum\u0101 tiek nov\u0113rt\u0113ta, lai atspogu\u013cotu \u0161\u0101dus nosac\u012bjumus, un netiek veikta korekcija, lai \u0146emtu v\u0113r\u0101 at\u0161\u0137ir\u012bbas starp gaid\u012btajiem un faktiskajiem rezult\u0101tiem. (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (h) Nemateri\u0101lie ieguld\u012bjumi (ieskaitot nemateri\u0101lo v\u0113rt\u012bbu) Visi nemateri\u0101lie ieguld\u012bjumi s\u0101kotn\u0113ji tiek nov\u0113rt\u0113ti ieg\u0101des v\u0113rt\u012bb\u0101. Nemateri\u0101lie akt\u012bvi ir uzskait\u012bti to s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to amortiz\u0101ciju un v\u0113rt\u012bbas samazin\u0101jumu. Koncernam ir izstr\u0101d\u0101ta detaliz\u0113ta nemateri\u0101lo akt\u012bvu kapitaliz\u0101cijas politika, kas ietver izstr\u0101des projektu uzskaiti. Koncernam rodas programmat\u016bras un l\u012bdz\u012bgu akt\u012bvu izstr\u0101des izmaksas, kuras var tikt kapitaliz\u0113tas. Kapitaliz\u0113tie izdevumi var rasties, sa\u0146emot pakalpojumus no \u0101rienes vai izstr\u0101d\u0101jot iek\u0161\u0113ji. Kapitaliz\u0113ti tiek tikai t\u0101di akt\u012bvi, kuri ir atsevi\u0161\u0137i identific\u0113jami, Koncerns tos kontrol\u0113, ir dro\u0161i ticams, ka no to izmanto\u0161anas n\u0101kotn\u0113 Koncernam sagaid\u0101ms saimniecisks labums un kuru izmaksas p\u0101rsniedz Koncerna noteikto minim\u0101lo slieksni (EUR 150). Nemateri\u0101lo akt\u012bvu izmaksas, kas rodas projekta izp\u0113tes posm\u0101, netiek kapitaliz\u0113tas. Izmaksas p\u0113tniec\u012bbai tiek iek\u013cautas izmaks\u0101s to ra\u0161an\u0101s br\u012bd\u012b. Amortiz\u0101ciju s\u0101k uzskait\u012bt br\u012bd\u012b, kad akt\u012bvs atrodas viet\u0101 un apst\u0101k\u013cos, kas nepiecie\u0161ami, lai tas var\u0113tu darboties t\u0101, k\u0101 to paredz\u0113jusi vad\u012bba un akcept\u0113jusi atbild\u012bg\u0101 persona. Amortiz\u0101cija tiek apr\u0113\u0137in\u0101ta akt\u012bva lietder\u012bg\u0101s lieto\u0161anas laik\u0101, izmantojot line\u0101ro metodi. Saska\u0146\u0101 ar vad\u012bbas r\u012bkojumu, nemateri\u0101lie akt\u012bvi tiek amortiz\u0113ti sekojo\u0161i: gadi Patenti, licences, pre\u010du z\u012bmes un taml\u012bdz\u012bgas ties\u012bbas 3 - 5 Citi nemateri\u0101lie ieguld\u012bjumi (ieskaitot programmat\u016bras) 3 - 5 Iek\u0161\u0113ji izstr\u0101d\u0101ta programmat\u016bra 4 Nemateri\u0101lo v\u0113rt\u012bbu s\u0101kotn\u0113ji nov\u0113rt\u0113 ieg\u0101des izmaks\u0101s, kas rodas, ieg\u0101d\u0101joties meitas sabiedr\u012bbas, un t\u0101 ir nodot\u0101s atl\u012bdz\u012bbas kopsummas un nekontrol\u0113jo\u0161\u0101s l\u012bdzdal\u012bbas summas p\u0101rsniegums p\u0101r identific\u0113jamo ieg\u0101d\u0101to akt\u012bvu un p\u0101r\u0146emto saist\u012bbu neto patieso v\u0113rt\u012bbu. Ja \u0161\u012b atl\u012bdz\u012bba ir maz\u0101ka par ieg\u0101d\u0101t\u0101s meitas sabiedr\u012bbas neto akt\u012bvu patieso v\u0113rt\u012bbu, pe\u013c\u0146u nekav\u0113joties atz\u012bst pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101. Atz\u012bto nemateri\u0101lo v\u0113rt\u012bbu attiecina uz naudu ieneso\u0161aj\u0101m vien\u012bb\u0101m un to nov\u0113rt\u0113 ieg\u0101des izmaks\u0101s, atskaitot uzkr\u0101tos zaud\u0113jumus no v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s. Nemateri\u0101l\u0101s v\u0113rt\u012bbas samazin\u0101\u0161anos p\u0101rbaudes Koncerns veic vismaz reizi gad\u0101 un ikreiz, kad ir paz\u012bmes, ka nemateri\u0101l\u0101s v\u0113rt\u012bbas v\u0113rt\u012bba var\u0113tu b\u016bt samazin\u0101jusies. Jebkurus v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s izdevumus atz\u012bst k\u0101 izdevumus pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 taj\u0101 period\u0101, kur\u0101 tie ir radu\u0161ies. Ja tiek atsavin\u0101tas meitas sabiedr\u012bbas, pe\u013c\u0146a vai zaud\u0113jumi no atsavin\u0101\u0161anas ietver nemateri\u0101l\u0101s v\u0113rt\u012bbas uzskaites v\u0113rt\u012bbu, kas attiecas uz p\u0101rdoto meitas sabiedr\u012bbu. Akt\u012bvu atliku\u0161\u0101s v\u0113rt\u012bbas, lietder\u012bg\u0101s lieto\u0161anas laiks un nolietojuma metodes tiek p\u0101rskat\u012btas un, ja nepiecie\u0161ams, kori\u0123\u0113tas katru gadu. (i) Pamatl\u012bdzek\u013ci Visus pamatl\u012bdzek\u013cus s\u0101kotn\u0113ji nov\u0113rt\u0113 ieg\u0101des izmaks\u0101s. Pamatl\u012bdzek\u013ci ir uzskait\u012bti to s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to nolietojumu un v\u0113rt\u012bbas samazin\u0101jumu. Nolietojums tiek apr\u0113\u0137in\u0101ts akt\u012bva lietder\u012bg\u0101s lieto\u0161anas laik\u0101, izmantojot line\u0101ro metodi. Saska\u0146\u0101 ar vad\u012bbas r\u012bkojumu, pamatl\u012bdzek\u013ci tiek amortiz\u0113ti sekojo\u0161i: gadi \u0112kas un b\u016bves 20 P\u0101r\u0113jie pamatl\u012bdzek\u013ci un invent\u0101rs 3 - 5 Ilgtermi\u0146a ieguld\u012bjumi nom\u0101tajos pamatl\u012bdzek\u013cos 1 - 19 Lieto\u0161anas ties\u012bbas telp\u0101m 1 - 19 Lieto\u0161anas ties\u012bbas automa\u0161\u012bn\u0101m 3 - 4 Akt\u012bvu atliku\u0161\u0101s v\u0113rt\u012bbas, lietder\u012bg\u0101s lieto\u0161anas laiks un nolietojuma metodes tiek p\u0101rskat\u012btas un, ja nepiecie\u0161ams, kori\u0123\u0113tas katru gadu. Pamatl\u012bdzek\u013ca uzskaites v\u0113rt\u012bbas atz\u012b\u0161anu p\u0101rtrauc, ja tas tiek atsavin\u0101ts vai gad\u012bjum\u0101, kad no akt\u012bva turpm\u0101k\u0101s lieto\u0161anas n\u0101kotn\u0113 nav gaid\u0101mi nek\u0101di saimnieciskie labumi. Jebk\u0101da pe\u013c\u0146a vai zaud\u0113jumi, kas radu\u0161ies akt\u012bva atz\u012b\u0161anas p\u0101rtrauk\u0161anas rezult\u0101t\u0101 (ko apr\u0113\u0137ina k\u0101 starp\u012bbu starp neto ie\u0146\u0113mumiem no atsavin\u0101\u0161anas un pamatl\u012bdzek\u013ca bilances v\u0113rt\u012bbu), tiek atz\u012bta pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 taj\u0101 period\u0101, kad notikusi akt\u012bva atz\u012b\u0161anas p\u0101rtrauk\u0161ana. Nom\u0101to pamatl\u012bdzek\u013cu kapit\u0101l\u0101 remonta izmaksas tiek norakst\u012btas p\u0113c line\u0101r\u0101s metodes \u012bs\u0101kaj\u0101 no kapit\u0101lo uzlabojumu lietder\u012bg\u0101s izmanto\u0161anas laika un nomas perioda. Pamatl\u012bdzek\u013cu teko\u0161\u0101 remonta un uztur\u0113\u0161anas izmaksas tiek iek\u013cautas t\u0101 perioda pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101, kur\u0101 t\u0101s ir radu\u0161\u0101s. (j) Ieguld\u012bjumi meitas sabiedr\u012bb\u0101s Sabiedr\u012bbas atsevi\u0161\u0137ajos finan\u0161u p\u0101rskatos Finan\u0161u p\u0101rskatos ieguld\u012bjumi meitas sabiedr\u012bb\u0101s (2023. gada 31. decembr\u012b SIA ViziaFinance un UAB DelfinGroup LT) tiek uzskait\u012bti s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot v\u0113rt\u012bbas samazin\u0101jumu. Pa\u0161izmaksa atspogu\u013co atl\u012bdz\u012bbu, kas samaks\u0101ta par meitas vai asoci\u0113to uz\u0146\u0113mumu ieg\u0101di, k\u0101 ar\u012b papildu iemaksas meitas vai asoci\u0113to uz\u0146\u0113mumu pamatkapit\u0101l\u0101. V\u0113rt\u012bbas samazin\u0101\u0161an\u0101s tiek defin\u0113ta k\u0101 starp\u012bba starp ieg\u0101des v\u0113rt\u012bbu un atg\u016bstamo summu. Atg\u016bstam\u0101 v\u0113rt\u012bba ir augst\u0101k\u0101 no attiec\u012bg\u0101 akt\u012bva paties\u0101s v\u0113rt\u012bbas, atskaitot p\u0101rdo\u0161anas izmaksas, un t\u0101 lieto\u0161anas v\u0113rt\u012bbas. (l) Kr\u0101jumi Kr\u0101jumi ir nov\u0113rt\u0113ti zem\u0101kaj\u0101 no pa\u0161izmaksas un neto p\u0101rdo\u0161anas v\u0113rt\u012bbas. Kr\u0101jumi nov\u0113rt\u0113ti, izmantojot faktisko izmaksu metodi. Koncerns katr\u0101 p\u0101rskata perioda beigu datum\u0101 nov\u0113rt\u0113, vai past\u0101v objekt\u012bvi pier\u0101d\u012bjumi kr\u0101jumu v\u0113rt\u012bbas samazin\u0101jumam un izveido uzkr\u0101jumus l\u0113nas aprites un boj\u0101tiem kr\u0101jumiem. Kr\u0101jumu zudumi tiek atz\u012bti \u0161o zudumu konstat\u0113\u0161anas br\u012bd\u012b, norakstot attiec\u012bgos kr\u0101jumus p\u0101rskata perioda pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101. Kr\u0101jumi tiek nov\u0113rt\u0113ti zem\u0101kaj\u0101 no pa\u0161izmaksas vai neto p\u0101rdo\u0161anas v\u0113rt\u012bbas. (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (m) Debitoru par\u0101di Nenodro\u0161in\u0101ti aizdevumi Debitoru par\u0101dus veido aizdevumi un citi debitoru par\u0101di (citi debitori, avansi un noguld\u012bjumi), kas ir neatvasin\u0101ti finan\u0161u akt\u012bvi ar fiks\u0113tiem vai nosak\u0101miem maks\u0101jumiem. Visi aizdevumi tiek atz\u012bti, kad nauda tiek izmaks\u0101ta aizdevuma \u0146\u0113m\u0113jiem un iz\u0146emti no bilances, kad tie tiek atmaks\u0101ti. S\u0101kotn\u0113ji aizdevumi tiek nov\u0113rt\u0113ti to patiesaj\u0101 v\u0113rt\u012bb\u0101. P\u0113c tam Koncerns nov\u0113rt\u0113 pat\u0113ri\u0146a aizdevumus amortiz\u0113taj\u0101 v\u0113rt\u012bb\u0101, ja ir izpild\u012bti abi \u0161ie nosac\u012bjumi: \u25ba Finan\u0161u akt\u012bvs tiek tur\u0113ts uz\u0146\u0113m\u0113jdarb\u012bbas model\u012b ar m\u0113r\u0137i tur\u0113t finan\u0161u akt\u012bvus, lai sa\u0146emtu l\u012bgum\u0101 paredz\u0113to naudas pl\u016bsmu; \u25ba Finan\u0161u akt\u012bva l\u012bguma noteikumi noteiktos datumos rada naudas pl\u016bsmas, kas ir tikai pamatsummas un procentu maks\u0101jumi par nenomaks\u0101to pamatsummu (SPPI). Koncerns izmanto modeli v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s zaud\u0113jumu atz\u012b\u0161anai - paredzamo kred\u012btzaud\u0113jumu (ECL) modeli. Past\u0101v tr\u012bs pak\u0101pju pieeja, kuras pamat\u0101 ir finan\u0161u akt\u012bvu kred\u012bta kvalit\u0101tes izmai\u0146as kop\u0161 to s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas. Praks\u0113 \u0161ie noteikumi noz\u012bm\u0113, ka uz\u0146\u0113mumiem b\u016bs j\u0101iegr\u0101mato t\u016bl\u012bt\u0113ji zaud\u0113jumi, kas vien\u0101di ar 12 m\u0113ne\u0161u ECL, s\u0101kotn\u0113ji atz\u012bstot finan\u0161u akt\u012bvus, kuru kred\u012btv\u0113rt\u012bba nav samazin\u0101ta (vai dz\u012bves cikla ECL pirc\u0113ju un pas\u016bt\u012bt\u0101ju debitoru par\u0101diem). Ja ir iev\u0113rojami palielin\u0101jies kred\u012btrisks, v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s tiek m\u0113r\u012bta, izmantojot dz\u012bves cikla ECL, nevis 12 m\u0113ne\u0161u ECL. ECL apr\u0113\u0137ins un t\u0101 galvenie elementi ir \u0161\u0101di: \u2022 PD Saist\u012bbu neizpildes varb\u016bt\u012bba ir iesp\u0113jam\u012bbas apl\u0113se, ka noteikt\u0101 laika period\u0101 saist\u012bbas netiks pild\u012btas. Saist\u012bbu neizpilde var iest\u0101ties nov\u0113rt\u0113t\u0101 perioda konkr\u0113t\u0101 laik\u0101 tika tad, ja kred\u012bta atz\u012b\u0161ana nav tikusi p\u0101rtraukta un tas joproj\u0101m atrodas portfel\u012b. \u2022 EAD Saist\u012bbu neizpildes ekspoz\u012bcija ir ekspoz\u012bcijas apl\u0113se n\u0101kotnes saist\u012bbu nepild\u012b\u0161anas datum\u0101, \u0146emot v\u0113r\u0101 paredzam\u0101s izmai\u0146as saist\u012bbu neizpildes ekspoz\u012bcij\u0101 p\u0113c p\u0101rskata datuma, tostarp pamatsummas un procentu atmaksas, neatkar\u012bgi no t\u0101, vai t\u0101s ir iepl\u0101notas l\u012bgum\u0101 vai cit\u0101di, paredzam\u0101s izsnieg\u0161anas no paredz\u0113tajiem limitiem un uzkr\u0101tie procenti no nokav\u0113tiem maks\u0101jumiem. \u2022 LGD Zaud\u0113jumi saist\u012bbu neizpildes d\u0113\u013c ir apl\u0113se par zaud\u0113jumiem, kuri rodas gad\u012bjum\u0101, ja noteikt\u0101 laika period\u0101 notiek saist\u012bbu nepild\u012b\u0161ana. Tas veidojas k\u0101 starp\u012bba starp l\u012bgum\u0101 noteiktaj\u0101m maks\u0101jamaj\u0101m naudas pl\u016bsm\u0101m un t\u0101m, kuras aizdev\u0113jam b\u016btu j\u0101sa\u0146em, tostarp no jebk\u0101da nodro\u0161in\u0101juma realiz\u0101cijas. To parasti izsaka procentos no EAD. Gaid\u0101mos kred\u012btzaud\u0113jumus apr\u0113\u0137ina k\u0101 PD riska dar\u012bjuma ar saist\u012bbu neizpildi EAD un zaud\u0113jumu doto saist\u012bbu neizpildes LGD funkciju. \u2022 PD r\u0101d\u012bt\u0101ju apr\u0113\u0137ina, nosakot, cik lielu \u012bpatsvaru v\u0113sturiskaj\u0101 kred\u012btportfel\u012b aiz\u0146em kred\u012bti ar kav\u0113jumu virs 90 dien\u0101m vai tie, kas ir p\u0101rdoti par\u0101du ced\u0113\u0161anas dar\u012bjumos. \u2022 LGD apr\u0113\u0137ins ir balst\u012bts uz atg\u016btajiem l\u012bdzek\u013ciem par aizdevumiem, kas p\u0101rsniedz 90 dienas, vai ced\u0113tiem aizdevumiem. Atg\u016btos l\u012bdzek\u013cus diskont\u0113, izmantojot m\u0113ne\u0161a efekt\u012bvo procentu likmi EIR. 9. SFPS v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s model\u012b tiek izmantota tr\u012bs pak\u0101pju pieeja atkar\u012bb\u0101 no t\u0101, kad pras\u012bba tiek vai netiek izpild\u012bta, un, ja pras\u012bba tiek atmaks\u0101ta, vai ir noticis iev\u0113rojams kred\u012btriska pieaugums. 1. 1. posms - 12 m\u0113ne\u0161u ECL attiecas uz vis\u0101m eso\u0161aj\u0101m pras\u012bb\u0101m, kur\u0101m nav b\u016btiska kred\u012btriska riska pieauguma paz\u012bmju. ECL apr\u0113\u0137ina, izmantojot 12 m\u0113ne\u0161u PD, kas atspogu\u013co saist\u012bbu neizpildes varb\u016bt\u012bbu n\u0101kamajos 12 m\u0113ne\u0161os. Tiem akt\u012bviem, kuru atliku\u0161ais termi\u0146\u0161 ir maz\u0101ks par 12 m\u0113ne\u0161iem, tiek izmantots PD, kas atbilst atliku\u0161ajam termi\u0146am. 2. 2. posms - attiecas uz pras\u012bb\u0101m, kur\u0101m ir paz\u012bme (-es) par b\u016btisku riska pieaugumu (kav\u0113juma dienas > 30 dienas, bet maz\u0101k nek\u0101 vai vien\u0101ds ar 90 dienas). Standarts pieprasa ECL apr\u0113\u0137in\u0101\u0161anu, pamatojoties uz dz\u012bves cikla PD, kas atspogu\u013co saist\u012bbu neizpildes varb\u016bt\u012bbu finan\u0161u akt\u012bvu atliku\u0161aj\u0101 apl\u0113staj\u0101 dz\u012bves laik\u0101. Uzkr\u0101jumi \u0161aj\u0101 posm\u0101 ir liel\u0101ki, jo tiek palielin\u0101ts risks un tiek apsv\u0113rta ilg\u0101ka laika perioda ietekme sal\u012bdzin\u0101jum\u0101 ar 12 m\u0113ne\u0161iem 1. posm\u0101. 3. 3. posms - finan\u0161u akt\u012bvi tiek atz\u012bti 3. posm\u0101, kad ir objekt\u012bvi pier\u0101d\u012bjumi par aizdevuma v\u0113rt\u012bbas samazin\u0101\u0161anos (kav\u0113juma dienas > 90 dienas). L\u012bdz\u012bgi k\u0101 2. posm\u0101 ar\u012b uzkr\u0101jumi kred\u012btzaud\u0113jumiem tiek r\u0113\u0137in\u0101ti, pamatojoties uz dz\u012bves cikla ECL. Nor\u0113\u0137inu kav\u0113jums 30 vai vair\u0101k dienu laik\u0101 tiek v\u0113rt\u0113ts, pamatojoties uz t\u0101 faktisko iest\u0101\u0161anos. P\u0101r\u0113j\u0101s paaugstin\u0101t\u0101 riska paz\u012bmes un to ietekme ir j\u0101analiz\u0113 katr\u0101 gad\u012bjum\u0101 atsevi\u0161\u0137i, un klienta riska l\u012bme\u0146a izmai\u0146as j\u0101veic, balstoties uz vad\u012bbas v\u0113rt\u0113jumu. \u0160im nov\u0113rt\u0113jumam ir simetrisks raksturs, \u013caujot finan\u0161u akt\u012bvu kred\u012btriskam p\u0101riet uz 1. posmu, ja kred\u012btriska pieaugums kop\u0161 aizdevuma izsnieg\u0161anas br\u012b\u017ea ir samazin\u0101jies un vairs netiek uzskat\u012bts par b\u016btisku. (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (m) Debitoru par\u0101di (turpin\u0101jums) Saist\u012bbu neizpildi vai t\u0101s iesp\u0113jam\u012bbu n\u0101kotn\u0113 var sadal\u012bt \u0161\u0101dos notikumos: \u2022 Maks\u0101jumu sa\u0146em\u0161anas neiesp\u0113jam\u012bba. Pamatojoties uz objekt\u012bviem pier\u0101d\u012bjumiem, var pie\u0146emt, ka klients nesp\u0113s nok\u0101rtot visas finansi\u0101l\u0101s saist\u012bbas un situ\u0101ciju nevar apmierino\u0161i atrisin\u0101t. \u2022 Maks\u0101juma kav\u0113\u0161ana. L\u012bgums tiek uzskat\u012bts par t\u0101du, kur\u0101 netiek pild\u012btas saist\u012bbas, ja klients vairs nesp\u0113j vai nev\u0113las pild\u012bt maks\u0101jumu saist\u012bbas, piem\u0113ram, p\u0113c jebkura no \u0161\u0101diem gad\u012bjumiem: a) maks\u0101jumi ir nokav\u0113ti vair\u0101k nek\u0101 90 dienas; b) klients neatbild uz atg\u0101din\u0101jumiem par maks\u0101jumu un v\u0113lmi sazin\u0101ties; c) klients ir maks\u0101tnesp\u0113j\u012bgs vai miris; d) konstat\u0113ta identit\u0101tes z\u0101dz\u012bba, t.i., izmantota ne\u012bsta kred\u012bta sa\u0146\u0113m\u0113ja identit\u0101te. Koncerns nep\u0101rtraukti uzrauga visus akt\u012bvus, uz kuriem attiecas ECL, lai noteiktu, vai ir b\u016btiski palielin\u0101jies kred\u012btrisks. Ja tas palielin\u0101s, tiek veiktas atbilsto\u0161as ECL korekcijas. Ja aizdevumus nav iesp\u0113jams atg\u016bt, tie tiek norakst\u012bti un atskait\u012bti no uzkr\u0101jumiem zaud\u0113jumiem no aizdevumu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s. Tos nenoraksta, kam\u0113r nav pabeigtas visas nepiecie\u0161am\u0101s juridisk\u0101s proced\u016bras un nav noteikts piln\u012bgs zaud\u0113jumu apm\u0113rs. Koncernam ir nosl\u0113gts l\u012bgums ar tre\u0161o pusi par regul\u0101ru debitoru par\u0101du par izsniegtiem aizdevumiem ced\u0113\u0161anu. Zaud\u0113jumi no \u0161iem dar\u012bjumiem tika atz\u012bti p\u0101rskata gad\u0101 p\u0101r\u0113jo saimniecisk\u0101s darb\u012bbas izmaksu sast\u0101v\u0101. P\u0101r\u0113jo debitoru, avansa maks\u0101jumu un noguld\u012bjumu atg\u016bstam\u012bba tiek v\u0113rt\u0113ta individu\u0101li, ja ir k\u0101das paz\u012bmes, ka akt\u012bva neto uzskaites v\u0113rt\u012bba p\u0101rsniedz t\u0101 atg\u016bstamo v\u0113rt\u012bbu. Jebkur\u0161 ECL finan\u0161u akt\u012bviem, kas nav aizdevumu portfelis vai aizdevumi saist\u012btaj\u0101m sabiedr\u012bb\u0101m, nav b\u016btisks. Lombarda aizdevumi Lombarda aizdevumi ir ar \u0137\u012blu nodro\u0161in\u0101ti aizdevumi bez regresa ties\u012bb\u0101m. Ja klients neatp\u0113rk ie\u0137\u012bl\u0101to objektu, atmaks\u0101jot nodro\u0161in\u0101to aizdevumu l\u012bdz l\u012bguma termi\u0146a beig\u0101m, Koncernam ir ties\u012bbas atsavin\u0101t preces, lai segtu aizdevuma atlikumu. Lombarda aizdevumi tiek atz\u012bti, kad aiz\u0146\u0113m\u0113jiem tiek izmaks\u0101ta nauda, un to atz\u012b\u0161ana tiek p\u0101rtraukta, atmaks\u0101jot ien\u0101kumus neso\u0161us aizdevumus vai p\u0101rdodot nodro\u0161in\u0101jumu ien\u0101kumus neneso\u0161iem aizdevumiem. T\u0101 k\u0101 lombarda aizdevumi neatbilst SPPI krit\u0113rijiem, tos s\u0101kotn\u0113ji atz\u012bst un p\u0113c tam nov\u0113rt\u0113 patiesaj\u0101 v\u0113rt\u012bb\u0101. Lombarda aizdevumu portfelis tiek iedal\u012bts div\u0101s kategorij\u0101s: ien\u0101kumus neso\u0161u un ien\u0101kumus neneso\u0161u aizdevumu portfe\u013cos. Ien\u0101kumus neso\u0161o aizdevumu portfel\u012b ietilpst aizdevumi, kuru atmaksas termi\u0146\u0161 v\u0113l nav iest\u0101jies, vai aizdevumi, kas jau ir pagarin\u0101ti. Ien\u0101kumu neneso\u0161o aizdevumu portfel\u012b ietilpst aizdevumi, kuri nav atmaks\u0101ti dz\u0113\u0161anas termi\u0146\u0101 un kuru atmaksa ir atkar\u012bga no nodro\u0161in\u0101juma realiz\u0101cijas. (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (n) Nomas Koncerns k\u0101 nomnieks Koncerns piem\u0113ro vienotu atz\u012b\u0161anas un nov\u0113rt\u0113\u0161anas pieeju visiem nomas l\u012bgumiem, iz\u0146emot \u012bstermi\u0146a nomu un mazv\u0113rt\u012bgu akt\u012bvu nomu. Koncerns atz\u012bst nomas saist\u012bbas veikt nomas maks\u0101jumus un lieto\u0161anas ties\u012bbu akt\u012bvus, kas atspogu\u013co eso\u0161o akt\u012bvu lieto\u0161anas ties\u012bbas. Lieto\u0161anas ties\u012bbu akt\u012bvi Koncerns atz\u012bst lieto\u0161anas ties\u012bbu akt\u012bvus nomas s\u0101kuma datum\u0101 (t.i., dien\u0101, kad nomas pamat\u0101 eso\u0161ais akt\u012bvs ir pieejams lieto\u0161anai). Lieto\u0161anas ties\u012bbu akt\u012bvus nov\u0113rt\u0113 ieg\u0101des v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to nolietojumu un v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s zaud\u0113jumus, un kori\u0123\u0113, \u0146emot v\u0113r\u0101 nomas saist\u012bbu atk\u0101rtotu nov\u0113rt\u0113\u0161anu. Lieto\u0161anas ties\u012bbu akt\u012bvu izmaksas ietver atz\u012bto nomas saist\u012bbu summu, s\u0101kotn\u0113j\u0101s tie\u0161\u0101s izmaksas un nomas maks\u0101jumus, kas veikti ieg\u0101de dien\u0101 vai pirms t\u0101s, atskaitot visus sa\u0146emtos nomas atlaides vai l\u012bdz\u012bgus pamudin\u0101jumus. Ja vien Koncerns nav pamatoti p\u0101rliecin\u0101ts, ka nomas termi\u0146a beig\u0101s ieg\u016bst nomas akt\u012bvu, atz\u012btos lieto\u0161anas ties\u012bbu akt\u012bvus amortiz\u0113 p\u0113c line\u0101r\u0101s metodes \u012bs\u0101kaj\u0101 no akt\u012bva apl\u0113staj\u0101 lietder\u012bg\u0101s lieto\u0161anas laik\u0101 vai nomas termi\u0146\u0101. Lieto\u0161anas ties\u012bbu akt\u012bviem tiek veikta v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s p\u0101rbaude. Nomas saist\u012bbas Nomas s\u0101kuma datum\u0101 Koncerns atz\u012bst nomas saist\u012bbas, kas nov\u0113rt\u0113tas p\u0113c nomas termi\u0146\u0101 veicamo nomas maks\u0101jumu pa\u0161reiz\u0113j\u0101s v\u0113rt\u012bbas. Nomas maks\u0101jumi ietver fiks\u0113tus maks\u0101jumus (ieskaitot b\u016btiskus fiks\u0113tus maks\u0101jumus), atskaitot visus sa\u0146emam\u0101s nomas atlaides vai l\u012bdz\u012bgus pamudin\u0101jumus, main\u012bgos nomas maks\u0101jumus, kas ir atkar\u012bgi no indeksa vai likmes, un summas, kuras paredz\u0113ts samaks\u0101t saska\u0146\u0101 ar atliku\u0161\u0101s v\u0113rt\u012bbas garantij\u0101m. Nomas maks\u0101jumos ietilpst ar\u012b pirkuma opcijas izmanto\u0161anas cena, \u0161\u012bs ties\u012bbas Koncernam sapr\u0101t\u012bgi nov\u0113rt\u0113jot, un soda naudas par nomas izbeig\u0161anu, ja nomas termi\u0146\u0161 atspogu\u013co to, ka Koncerns izmantos iesp\u0113ju izbeigt l\u012bgumu. Main\u012bgos nomas maks\u0101jumus, kas nav atkar\u012bgi no indeksa vai likmes, atz\u012bst par izdevumiem taj\u0101 period\u0101, kur\u0101 notiek notikums vai nosac\u012bjums, kas izraisa maks\u0101jumu. Apr\u0113\u0137inot nomas maks\u0101jumu pa\u0161reiz\u0113jo v\u0113rt\u012bbu, Koncerns izmanto t\u0101 aiz\u0146\u0113mumu procentu likmi uz nomas s\u0101kuma dienu, ja konkr\u0113t\u0101 noma l\u012bguma procentu likme nav viegli nosak\u0101ma. P\u0113c s\u0101kuma datuma nomas saist\u012bbu summa tiek palielin\u0101ta, lai atspogu\u013cotu procentu uzkr\u0101\u0161anos, un samazin\u0101ta par veiktajiem nomas maks\u0101jumiem. Turkl\u0101t nomas saist\u012bbu uzskaites v\u0113rt\u012bba tiek p\u0101rv\u0113rt\u0113ta, ja tiek veiktas nomas termi\u0146a izmai\u0146as, p\u0113c b\u016bt\u012bbas fiks\u0113tu nomas maks\u0101jumu izmai\u0146as vai izmai\u0146as b\u0101zes akt\u012bva ieg\u0101des iesp\u0113jas nov\u0113rt\u0113jum\u0101. Koncerns nepiem\u0113ro SFPS pied\u0101v\u0101to atvieglojumu attiec\u012bb\u0101 uz COVID-19 saist\u012bt\u0101m izmai\u0146\u0101m \u012bres l\u012bgumos, bet kori\u0123\u0113 gan lieto\u0161anas ties\u012bbu akt\u012bvus, gan nomas saist\u012bbas, kad notiek nomas l\u012bgumu izmai\u0146as. \u012astermi\u0146a un mazv\u0113rt\u012bgo akt\u012bvu noma Koncerns \u012bstermi\u0146a nomas l\u012bgumiem piem\u0113ro \u012bstermi\u0146a nomas atz\u012b\u0161anas atbr\u012bvojumu (t.i., tiem nomas l\u012bgumiem, kuru nomas termi\u0146\u0161 ir 12 m\u0113ne\u0161i vai maz\u0101k no s\u0101kuma datuma un kas nesatur pirk\u0161anas iesp\u0113ju). Tas attiecas ar\u012b uz mazv\u0113rt\u012bgu akt\u012bvu atz\u012b\u0161anas atbr\u012bvojumu attiec\u012bb\u0101 uz apr\u012bkojuma nomu, kas tiek uzskat\u012bts par zemu (t.i., zem\u0101ku par 4,5 t\u016bksto\u0161iem eiro). \u012ares maks\u0101jumi par \u012bstermi\u0146a un mazv\u0113rt\u012bgu akt\u012bvu nomu tiek atz\u012bti k\u0101 izdevumi p\u0113c line\u0101r\u0101s metodes nomas termi\u0146a laik\u0101. (o) Nodok\u013ci Koncerna nodok\u013ci par periodu sast\u0101v no apr\u0113\u0137in\u0101t\u0101\u0304 uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca par p\u0101rskata periodu un atlikta\u0304 nodok\u013ca. P\u0101rskata perioda uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca saist\u012bbas par pa\u0161reiz\u0113jo un iepriek\u0161\u0113jiem periodiem nov\u0113rt\u0113 atbilsto\u0161i summai, kuru paredz\u0113ts samaks\u0101t nodok\u013cu administr\u0101cijai, atbilsto\u0161i nodok\u013cu likm\u0113m un p\u0101rskata datuma\u0304 sp\u0113ka\u0304 eso\u0161ajiem vai turpm\u0101k pie\u0146emtajiem nodok\u013cu likumiem. Uz\u0146\u0113mumu ien\u0101kuma nodokli apr\u0113\u0137ina par sadal\u012bto pe\u013c\u0146u vai izdevumiem, kas uzskat\u0101mi par nosac\u012bti sadal\u012bto pe\u013c\u0146u (20/80 no akcion\u0101riem izmaks\u0101jam\u0101s neto summas). 2023. gada\u0304 attiec\u012bba\u0304 uz nebanku kredit\u0113\u0161anas iest\u0101d\u0113m tika pie\u0146emti groz\u012bjumi Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma\u0304, kas nosaka, ka, s\u0101kot ar 2024. gadu, iest\u0101d\u0113m ir pien\u0101kums maks\u0101t nodok\u013ca piemaksu 20 procentu apm\u0113ra\u0304 no iepriek\u0161\u0113ja\u0304 gada pe\u013c\u0146as p\u0113c nodok\u013ciem, kas tiek apr\u0113\u0137in\u0101t\u0101 un samaks\u0101ta p\u0113c gada p\u0101rskata iesnieg\u0161anas. T\u0101p\u0113c papildus nodoklim, kas apr\u0113\u0137in\u0101ts par izmaks\u0101taj\u0101m dividend\u0113m, s\u0101kot no 2023.gada papildus tiek atz\u012bti izdevumi uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca piemaksai, kas apr\u0113\u0137in\u0101ta ka\u0304 20 procenti no p\u0101rskata gada\u0304 gr\u016bt\u0101s pe\u013c\u0146as p\u0113c nodok\u013ciem. P\u0101rskata gada uz\u0146\u0113mumu ien\u0101kuma nodokli no sadal\u012bt\u0101s pe\u013c\u0146as atz\u012bst br\u012bd\u012b, kad akcion\u0101rs pie\u0146\u0113mis l\u0113mumu par pe\u013c\u0146as sadali, savuk\u0101rt nodokli par nosac\u012bti sadal\u012bto pe\u013c\u0146u un nodok\u013ca piemaksu atz\u012bst pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137ina\u0304, perioda\u0304 par kuru nodokli apr\u0113\u0137ina. Atliktais nodoklis konsolid\u0113tajos finan\u0161u p\u0101rskatos rodas no meitas uz\u0146\u0113mumu nesadal\u012bt\u0101s pe\u013c\u0146as, ja ir paredzams, ka p\u0101rskat\u0101m\u0101\u0304 n\u0101kotn\u0113 attiec\u012bgo meitas uz\u0146\u0113mumu pe\u013c\u0146a tiks sadal\u012bta. Ja ir pie\u0146\u0113mums par meitas uz\u0146\u0113mumu pe\u013c\u0146as sadali, atlikta\u0304 nodok\u013ca saist\u012bbas atz\u012bst konsolid\u0113tajos finan\u0161u p\u0101rskatos, izmantojot 20 procentu likmi, kas piem\u0113rojama pe\u013c\u0146as sadalei. (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (p) Aiz\u0146\u0113mumi S\u0101kotn\u0113ji aiz\u0146\u0113mumi tiek atz\u012bti patiesaj\u0101 v\u0113rt\u012bb\u0101, kura l\u012bdzin\u0101s sa\u0146emtajiem naudas l\u012bdzek\u013ciem, atskaitot aizdevuma dar\u012bjuma izmaksas. Turpm\u0101kajos periodos aiz\u0146\u0113mumi tiek uzr\u0101d\u012bti amortiz\u0113taj\u0101 ieg\u0101des v\u0113rt\u012bb\u0101, kura tiek noteikta, izmantojot aiz\u0146\u0113muma efekt\u012bvo procentu likmi. Starp\u012bba starp sa\u0146emto naudas l\u012bdzek\u013cu apjomu, atskaitot ar aiz\u0146\u0113mumu sa\u0146em\u0161anu saist\u012bt\u0101s izmaksas, un aiz\u0146\u0113muma dz\u0113\u0161anas v\u0113rt\u012bbu, tiek pak\u0101peniski ietverta pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 aiz\u0146\u0113muma perioda laik\u0101. (q) Nauda un naudas ekvivalenti Naudas pl\u016bsmas p\u0101rskata m\u0113r\u0137iem nauda un naudas ekvivalenti sast\u0101v no naudas kas\u0113, nor\u0113\u0137inu kontu atlikumiem un noguld\u012bjumiem ar termi\u0146u l\u012bdz 90 dien\u0101m. (r) Dividen\u017eu izmaksa Dividendes, kas izmaks\u0101jamas dal\u012bbniekiem, finan\u0161u p\u0101rskatos tiek atspogu\u013cotas k\u0101 saist\u012bbas taj\u0101 period\u0101, kad dal\u012bbnieki ir apstiprin\u0101ju\u0161i dividen\u017eu izmaksu. (s) Finan\u0161u risku p\u0101rvald\u012bba (s1) Finan\u0161u risku faktori Koncerna darb\u012bba pak\u013cauj to da\u017e\u0101diem finan\u0161u riskiem: (s1.1) \u0101rvalstu val\u016btas riskam; (s1.2) kred\u012btriskam; (s1.3) operacion\u0101lajam riskam; (s1.4) tirgus riskam; (s1.5) likvidit\u0101tes riskam. Koncerna kop\u0113j\u0101 risku p\u0101rvald\u012bba v\u0113rsta uz finan\u0161u tirgus neparedzam\u012bbu un cen\u0161as mazin\u0101t t\u0101s negat\u012bvo ietekmi uz Koncerna finan\u0161u r\u0101d\u012bt\u0101jiem. Riska p\u0101rvald\u012bba ir Finan\u0161u direktora p\u0101rzi\u0146\u0101. Finan\u0161u direktors identific\u0113, nov\u0113rt\u0113 un m\u0113\u0123ina rast risin\u0101jumus, lai izvair\u012btos no finan\u0161u riskiem, cie\u0161\u0101 sadarb\u012bb\u0101 ar cit\u0101m Koncerna strukt\u016brvien\u012bb\u0101m. (s1.1) \u0100rvalstu val\u016btas risks Koncerns darbojas galvenok\u0101rt viet\u0113j\u0101 tirg\u016b un t\u0101 pak\u013caut\u012bba \u0101rvalstu val\u016btu riskam nav noz\u012bm\u012bga. (s1.2) Kred\u012btrisks Koncernam ir kred\u012btriska koncentr\u0101cija saist\u012bb\u0101 ar pamatdarb\u012bbas specifiku \u2013 nenodro\u0161in\u0101tu aizdevumu izsnieg\u0161anu, kas saist\u012bts ar paaugstin\u0101tu izsniegto kred\u012btu atg\u016bstam\u012bbas risku. Koncerna politika ir nodro\u0161in\u0101t maksim\u0101las kontroles proced\u016bras kred\u012btu izsnieg\u0161anas proces\u0101 un savlaic\u012bgai slikto debitoru par\u0101du apzin\u0101\u0161anai un uzkr\u0101jumu veido\u0161anai. Nenodro\u0161in\u0101tu aizdevumu izsnieg\u0161an\u0101 Koncerns izmanto tr\u012bs klientu identifik\u0101cijas metodes: (i) fiziskas personas identit\u0101ti apliecino\u0161u datu ieg\u016b\u0161ana no kred\u012btiest\u0101des, (ii) klienta ien\u0101kumu p\u0101rbaude, (iii) aiz\u0146\u0113m\u0113ja iepriek\u0161\u0113jo un pa\u0161reiz\u0113jo saist\u012bbu p\u0101rbaude. Koncerns sal\u012bdzina pieteikuma veidlap\u0101 sniegto inform\u0101ciju ar inform\u0101ciju, kas sa\u0146emta no \u0101r\u0113jiem avotiem. Tiem klientiem, kuri ir sekm\u012bgi pabeigu\u0161i pirmos \u010detrus kred\u012btriska parakst\u012b\u0161anas procesa posmus, Koncerns veic automatiz\u0113tu kred\u012bta p\u0101rbaudi. Koncerna Riska un datu komandai ir iev\u0113rojama pieredze ar to, k\u0101 ieg\u016bt optim\u0101lu datu kombin\u0101ciju, izmantojot alternat\u012bvus un tradicion\u0101lus datu avotus, k\u0101 ar\u012b zin\u0101\u0161anas par to, k\u0101 izmantot apkopotos datus, lai nodro\u0161in\u0101tu augstas kvalit\u0101tes kred\u012btriska parakst\u012b\u0161anu. Koncerna veikt\u0101s kred\u012btu p\u0101rbaudes ietvaros tiek apkopoti tradicion\u0101lie Kred\u012btinform\u0101cijas biroja dati un inform\u0101cija par klienta ien\u0101kumiem. Lai p\u0101rbaud\u012btu aiz\u0146\u0113m\u0113ja kred\u012btsp\u0113ju un apr\u0113\u0137in\u0101tu par\u0101da un ien\u0101kumu attiec\u012bbu, Koncerns apkopo datus no 4-5 \u0101r\u0113jiem avotiem. Lai nov\u0113rt\u0113tu katru aizdevuma pieteikumu, Koncerns ir izstr\u0101d\u0101jis line\u0101ro noteikumu strat\u0113\u0123iju, izmantojot automatiz\u0113tu kred\u012btriska parakst\u012b\u0161anas procesu. Koncerna kred\u012btriska parakst\u012b\u0161anas mode\u013cus izstr\u0101d\u0101 centraliz\u0113ta datu zin\u0101tnes komanda. Kred\u012btriska parakst\u012b\u0161anas mode\u013cus Koncerns izstr\u0101d\u0101, pamatojoties uz inform\u0101ciju, kas ieg\u016bta klienta re\u0123istr\u0101cijas, aizdevuma pieteikuma, klienta identifik\u0101cijas, kr\u0101p\u0161anas p\u0101rbaudes un kred\u012btu p\u0101rbaudes posmos. Koncerna riska grupa r\u016bp\u012bgi uzrauga apkopoto datu kvalit\u0101ti, apstiprina un p\u0101rbauda nepiecie\u0161amo datu punktu piln\u012bgumu. Komanda nodro\u0161ina, ka kred\u012btp\u0101rbaudes strat\u0113\u0123ija ir saska\u0146ota ar kred\u012btp\u0101rbaudes mode\u013ca iestat\u012bjumiem, nosaka datu pras\u012bbas katram l\u0113muma pie\u0146em\u0161anas posmam un nodro\u0161ina efekt\u012bvu datu p\u0101rvald\u012bbu. Lombarda aizdevumu nodro\u0161in\u0101jumu nov\u0113rt\u0113\u0161anu veic apm\u0101c\u012bti v\u0113rt\u0113t\u0101ji. Koncerns ir izveidojis efekt\u012bvu un lietder\u012bgu par\u0101du piedzi\u0146as procesu, un tam ir \u012bpa\u0161a komanda, kas iev\u0113ro par\u0101du piedzi\u0146as praksi, kura piln\u012bb\u0101 atbilst viet\u0113jiem noteikumiem. Koncerns ir izstr\u0101d\u0101jis regul\u0101ru ikm\u0113ne\u0161a par\u0101du ced\u0113\u0161anas procesu un nosl\u0113dzis l\u012bgumu ar tre\u0161o pusi par izsniegtajiem nenodro\u0161in\u0101tiem aizdevumiem, kuru atmaksa kav\u0113jas no 30 l\u012bdz 90 dien\u0101m, un kuriem ir savlaic\u012bgi identific\u0113tas paz\u012bmes, kas liecina, ka aizdevumiem var\u0113tu iest\u0101ties saist\u012bbu neizpilde. Par aizdevumiem, kuru atmaksa ir kav\u0113ta vair\u0101k nek\u0101 90 dienas, ir nosl\u0113gti atsevi\u0161\u0137i cesijas l\u012bgumi. Lombarda aizdevumu gad\u012bjum\u0101 nodro\u0161in\u0101jums tiek p\u0101rdots fili\u0101l\u0113s vai e-veikal\u0101 (vid\u0113jais nodro\u0161in\u0101juma realiz\u0101cijas periods ir 3 m\u0113ne\u0161i). Turpm\u0101kaj\u0101 tabul\u0101 ir uzr\u0101d\u012bts maksim\u0101lais kred\u012btrisks bilances komponentiem. Riska pamat\u0101 ir bilanc\u0113 uzr\u0101d\u012bt\u0101s neto uzskaites v\u0113rt\u012bbas. Koncerna maksim\u0101lais kred\u012btrisks ir uzr\u0101d\u012bts bruto apjom\u0101, t.i., ne\u0146emot v\u0113r\u0101 \u0137\u012blas un citus kred\u012btu nodro\u0161in\u0101jumus.
(2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums)
(s1.2) Kred\u012btrisks (turpin\u0101jums)
Maksim\u0101lais kred\u012btrisks
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Pras\u012bbas pret debitoriem par izsniegtajiem
kred\u012btiem
89 025 965
67 517 807
67 771 627
49 443 184
Citi debitori
913 637
574 646
572 419
393 459
Naudas l\u012bdzek\u013ci
5 928 570
2 369 029
4 914 794
2 000 924
(s1.3) Operacion\u0101lais risks
Operacion\u0101lais risks ir zaud\u0113jumu risks, kas rodas \u0101r\u0113ju notikumu (dabas katastrofas, noziedz\u012bgi nodar\u012bjumi, u.c.) vai iek\u0161\u0113ju faktoru (IT sist\u0113mu
darb\u012bbas p\u0101rtraukums, kr\u0101p\u0161ana, neatbilst\u012bba likumiem un iek\u0161\u0113j\u0101m proced\u016br\u0101m, citas iek\u0161\u0113j\u0101s kontroles nepiln\u012bbas) rezult\u0101t\u0101. Koncerna darb\u012bba ir
pak\u013cauta Operacion\u0101lajam riskam, kura p\u0101rvald\u012b\u0161anai ir noteiktas vair\u0101kas metodes, t.sk. lai identific\u0113tu, analiz\u0113tu, zi\u0146otu un mazin\u0101tu operacion\u0101lo
risku. T\u0101pat tiek veikts operacion\u0101l\u0101 riska pa\u0161nov\u0113rt\u0113jums, k\u0101 ar\u012b tiek nodro\u0161in\u0101ta jaunu produktu apstiprin\u0101\u0161ana sistem\u0101tisk\u0101 veid\u0101, lai nodro\u0161in\u0101tu,
ka produkti un procesi ir atbilsto\u0161i darb\u012bbas riska videi.
(s1.4) Tirgus risks
Koncerns ir pak\u013cauts tirgus riskam, kas galvenok\u0101rt saist\u012bts ar procentu likmju sv\u0101rst\u012bb\u0101m starp izsniegtajiem aizdevumiem un sa\u0146emto finans\u0113jumu un
piepras\u012bjumu p\u0113c Koncerna sniegtajiem pakalpojumiem. Koncerna finans\u0113juma izmaksu naudas pl\u016bsmas ir zin\u0101m\u0101 m\u0113r\u0101 atkar\u012bgas no izmai\u0146\u0101m tirgus
procentu likm\u0113s. Koncerns cen\u0161as ierobe\u017eot tirgus risku, pl\u0101nojot naudas pl\u016bsmas, diversific\u0113jot pied\u0101v\u0101to produktu kl\u0101stu un fiks\u0113jot kred\u012btresursu
izmaksas. Koncerns izsniedz aizdevumus ar fiks\u0113tu procentu likmi, un tam ir aiz\u0146\u0113mumi ar fiks\u0113tu un main\u012bgu likmi. 2023. gada 31. decembr\u012b vis\u0101m
oblig\u0101ciju emisij\u0101m, aiz\u0146\u0113mumiem no kred\u012btiest\u0101d\u0113m un nomas l\u012bgumiem 147 t\u016bksto\u0161u EUR apm\u0113r\u0101, kas nosl\u0113gti EUR val\u016bt\u0101, ir main\u012bga procentu
likmes da\u013ca, kura izteikta k\u0101 3 m\u0113ne\u0161u EURIBOR likme. Visas p\u0101r\u0113j\u0101s saist\u012bbas ir ar fiks\u0113tu procentu likmi. Procentu likmju tirgus risks tiek uzskat\u012bts
par zemu.
N\u0101kamaj\u0101 tabul\u0101 atspogu\u013cota ietekme uz Koncerna un Sabiedr\u012bbas pe\u013c\u0146u pirms nodok\u013ciem (12 m\u0113ne\u0161u period\u0101), mainoties procentu likm\u0113m par 100
b\u0101zes punktiem.
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
Pe\u013c\u0146a pirms uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca
+100 b\u0101zes punktu scen\u0101rijs
447 055
158 055
440 921
148 940
-100 b\u0101zes punktu scen\u0101rijs
(447 055)
(158 055)
(440 921)
(148 940)
(s.1.5) Likvidit\u0101tes risks
Koncerns iev\u0113ro piesardz\u012bbas principu likvidit\u0101tes riska vad\u012bb\u0101 un atbilsto\u0161i tam uztur pietiekamu naudas l\u012bdzek\u013cu daudzumu. Koncerna vad\u012bba p\u0101rrauga
likvidit\u0101tes rezerves un veido operat\u012bv\u0101s prognozes, pamatojoties uz paredzamaj\u0101m naudas pl\u016bsm\u0101m. Koncerna vad\u012bba regul\u0101ri veic likvidit\u0101tes anal\u012bzi
un nodro\u0161ina pietiekamu starp\u012bbu starp \u012bstermi\u0146a saist\u012bb\u0101m un akt\u012bviem. Liel\u0101k\u0101 da\u013ca no Koncerna akt\u012bviem un saist\u012bb\u0101m ir ilgtermi\u0146a. Vad\u012bba uzskata,
ka Koncerns ar pamatdarb\u012bbas aktivit\u0101t\u0113m sp\u0113s nodro\u0161in\u0101t pietiekamu likvidit\u0101tes l\u012bmeni. Finan\u0161u saist\u012bbu anal\u012bzi p\u0113c atliku\u0161ajiem faktiskajiem
termi\u0146iem skat\u012bt 33. pielikum\u0101.
(2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums)
(s2) Kapit\u0101la strukt\u016bras p\u0101rvald\u012bba
Lai nodro\u0161in\u0101tu Koncerna darb\u012bbas turpin\u0101\u0161anu, taj\u0101 pa\u0161\u0101 laik\u0101 maksim\u0101li palielinot iesaist\u012bto pu\u0161u ien\u0101kumus, tiek veikta kapit\u0101la p\u0101rvald\u012b\u0161ana,
kreditoru un pa\u0161u kapit\u0101la l\u012bdzsvara optimiz\u0101cija. Koncerna kapit\u0101la strukt\u016bra sast\u0101v no aiz\u0146\u0113mumiem no saist\u012btaj\u0101m person\u0101m, tre\u0161o personu
aizdevumiem, oblig\u0101cij\u0101m un finan\u0161u l\u012bzinga saist\u012bb\u0101m, naudas l\u012bdzek\u013ciem un pa\u0161u kapit\u0101la, kas ietver da\u013cu kapit\u0101lu un nesadal\u012bto pe\u013c\u0146u. P\u0101rskata gada
beig\u0101s koeficienti bija \u0161\u0101di:
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
40 266 544
19 113 740
40 266 544
19 113 740
Aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m
7 293 992
-
7 293 992
-
Citi aiz\u0146\u0113mumi
29 410 334
34 860 758
16 367 308
25 483 091
Nomas saist\u012bbas
3 168 456
2 918 440
2 900 867
2 918 440
Par\u0101di pieg\u0101d\u0101t\u0101jiem un darbuz\u0146\u0113m\u0113jiem, citi
2 209 367
1 598 842
2 055 466
1 495 350
kreditori un uzkr\u0101t\u0101s saist\u012bbas
Nodok\u013ci un valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas
oblig\u0101t\u0101s iemaksas
1 390 268
560 492
819 171
560 349
Bruto par\u0101di
83 738 961
59 052 272
69 703 348
49 570 970
Naudas l\u012bdzek\u013ci
(5 928 570)
(2 369 029)
(4 914 794)
(2 000 924)
Neto par\u0101di
77 810 391
56 683 243
64 788 554
47 570 046
Pa\u0161u kapit\u0101ls
21 322 113
18 105 736
14 939 916
13 844 093
Bruto par\u0101da attiec\u012bba pret pa\u0161u kapit\u0101lu
3.93
3.26
4.67
3.58
Neto par\u0101da attiec\u012bba pret pa\u0161u kapit\u0101lu
3.65
3.13
4.34
3.44
(t) Galvenie pie\u0146\u0113mumi un apl\u0113ses
Sagatavojot finan\u0161u p\u0101rskatus, vad\u012bbai ir j\u0101izdara apl\u0113ses un pie\u0146\u0113mumi, kas ietekm\u0113 p\u0101rskat\u0101 atkl\u0101to akt\u012bvu un saist\u012bbu un \u0101rpusbilances akt\u012bvu un
saist\u012bbu apjomu, ie\u0146\u0113mumu un izmaksu apm\u0113ru. Faktiskie rezult\u0101ti var at\u0161\u0137irties no \u0161\u012bm apl\u0113s\u0113m.
Pie\u0146\u0113mumi un apl\u0113ses, kuru pamat\u0101 ir \u0161ie pie\u0146\u0113mumi, tiek regul\u0101ri analiz\u0113ti, lai noteiktu, vai ir nepiecie\u0161amas izmai\u0146as. Gr\u0101matved\u012bbas apl\u0113\u0161u izmai\u0146as
tiek atz\u012btas taj\u0101 p\u0101rskata period\u0101, kad tiek main\u012btas apl\u0113ses, un visos turpm\u0101kajos periodos.
Zaud\u0113jumi no klientiem izsniegtu aizdevumu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s
Lai nov\u0113rt\u0113tu klientiem izsniegto aizdevumu kred\u012btu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s zaud\u0113jumus, ir j\u0101veic izv\u0113rt\u0113jums, jo \u012bpa\u0161i v\u0113rt\u0113jot sa\u0146emamo n\u0101kotnes
naudas pl\u016bsmu apjomus un termi\u0146us un nosakot b\u016btisku kred\u012btriska pieaugumu. \u0160\u012bs apl\u0113ses nosaka vair\u0101ki faktori, kuru izmai\u0146as var ietekm\u0113t at\u0161\u0137ir\u012bgu
zaud\u0113jumu uzkr\u0101jumu l\u012bmeni. Koncerna ECL apr\u0113\u0137ini ir sare\u017e\u0123\u012btu mode\u013cu rezult\u0101ts ar vair\u0101kiem to pamat\u0101 eso\u0161iem pie\u0146\u0113mumiem par main\u012bgo r\u0101d\u012bt\u0101ju
izv\u0113li un to savstarp\u0113jo atkar\u012bbu. ECL mode\u013cu elementos, kas tiek uzskat\u012bti par gr\u0101matved\u012bbas pie\u0146\u0113mumiem un apl\u0113s\u0113m, tiek ietverts:
\u25ba Koncerna krit\u0113riji, lai nov\u0113rt\u0113tu, vai ir b\u016btiski palielin\u0101jies kred\u012btrisks un aizdevumu attiecin\u0101\u0161ana 1. vai 2. stadijai;
\u25ba Maks\u0101tnesp\u0113jas krit\u0113riju noteik\u0161ana un aizdevumu attiecin\u0101\u0161ana uz 3. stadiju;
\u25ba ECL mode\u013cu izstr\u0101de, ieskaitot da\u017e\u0101das formulas un parametru izv\u0113le;
\u25ba uz n\u0101kotni v\u0113rstas makroekonomisk\u0101s inform\u0101cijas iek\u013cau\u0161ana ECL mode\u013cos;
\u25ba ECL korekcija par\u0101da cesijas samazin\u0101juma d\u0113\u013c;
\u25ba ECL mode\u013cu galveno parametru model\u0113\u0161ana un apr\u0113\u0137ins, tostarp saist\u012bbu neizpildes varb\u016bt\u012bba (PD), zaud\u0113jumi saist\u012bbu neizpildes d\u0113\u013c
(LGD) un saist\u012bbu neizpildes ekspoz\u012bcija (EAD).
Lai uzlabotu ECL mode\u013cus, Koncerns izmanto uz n\u0101kotni v\u0113rstu makroekonomisko inform\u0101ciju, kas balst\u0101s uz pie\u0146\u0113mumiem par da\u017e\u0101du ekonomisko
faktoru izmai\u0146\u0101m n\u0101kotn\u0113 un to, k\u0101 \u0161ie faktori ietekm\u0113s viens otru. T\u0101 k\u0101 Koncerns galvenok\u0101rt darbojas Latvij\u0101, visi Latvijas Republikas Centr\u0101l\u0101s
statistikas p\u0101rvaldes ik m\u0113nesi public\u0113tie makroekonomisko r\u0101d\u012bt\u0101ju dati tika ieg\u016bti, izl\u012bdzin\u0101ti un sal\u012bdzin\u0101ti ar Koncerna portfeli, kur\u0101 ietverti aizdevumi
ar 1-30 dienu kav\u0113jumu un aizdevumi bez kav\u0113tiem maks\u0101jumiem par katru gadu. Tas tika izmantots k\u0101 saist\u012bbu neizpildes varb\u016bt\u012bbas r\u0101d\u012bt\u0101js. R\u0101d\u012bt\u0101ji
ar visliel\u0101ko korel\u0101ciju ir algas, nodarbin\u0101to personu skaits vecum\u0101 no 15 l\u012bdz 74 gadiem. Pamatojoties uz ieg\u016btajiem datiem, tika izveidots regresijas
modelis, kas pied\u0101v\u0101 katra makroekonomisk\u0101 r\u0101d\u012bt\u0101ja koeficienta noz\u012bm\u012bgumu. Lai makroekonomisko faktoru izmantotu k\u0101 uz n\u0101kotni v\u0113rstu
makroekonomisk\u0101s inform\u0101cijas korekciju, tika izmantoti tr\u012bs ekonomiskie scen\u0101riji ar at\u0161\u0137ir\u012bg\u0101m ekonomiskaj\u0101m sek\u0101m: b\u0101zes scen\u0101rijs, kas ietver
visticam\u0101ko n\u0101kotnes ekonomikas att\u012bst\u012bbu, maz\u0101k ticams nelabv\u0113l\u012bgs scen\u0101rijs un maz\u0101k ticams optimistisks scen\u0101rijs. Turpm\u0101k ir apkopoti svar\u012bg\u0101kie
main\u012bgie.
(2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (t) Galvenie pie\u0146\u0113mumi un apl\u0113ses (turpin\u0101jums)
B\u0101zes scen\u0101rijs
Nelabv\u0113l\u012bgais
Optimistiskais
scen\u0101rijs
scen\u0101rijs
2022
Nomin\u0101l\u0101 bruto alga (gada izmai\u0146as)
9.20%
8.28%
10.12%
Nodarbin\u0101to personu skaits vecum\u0101 no 15
861.5
818.4
904.6
l\u012bdz 74 gadiem
2023
Nomin\u0101l\u0101 bruto alga (gada izmai\u0146as)
8.00%
5.20%
10.80%
Nodarbin\u0101to personu skaits vecum\u0101 no 15
877.7
868.2
887.2
l\u012bdz 74 gadiem
Pa\u0161laik, pamatojoties uz ekspertu v\u0113rt\u0113jumu, b\u0101zes scen\u0101rijam tiek pie\u0161\u0137irta 60% varb\u016bt\u012bba, nelabv\u0113l\u012bgajam scen\u0101rijam - 25% varb\u016bt\u012bba un optimistiskajam scen\u0101rijam - 15% varb\u016bt\u012bba. Ja nelabv\u0113l\u012bg\u0101 scen\u0101rija sv\u0113rums palielin\u0101tos l\u012bdz 45%, sagaid\u0101mie kred\u012btzaud\u0113jumu uzkr\u0101jumi Koncernam 2023. gada 31. decembr\u012b palielin\u0101tos par EUR 43 782 (EUR 48 397 2022 gada 31.decembr\u012b) , bet Sabiedr\u012bbai \u2013 par EUR 25 646 ( EUR 28 283 2022 gada 31.decembr\u012b). Ja b\u0101zes scen\u0101rija sv\u0113rums palielin\u0101tos l\u012bdz 100%, sagaid\u0101mie kred\u012btzaud\u0113jumu uzkr\u0101jumi Koncernam 2023. gada 31. decembr\u012b samazin\u0101tos par EUR 39 304 (EUR 40 331 2022 gada 31.decembr\u012b), bet Sabiedr\u012bbai \u2013 par EUR 23 023 (EUR 23 569 2022 gada 31.decembr\u012b). Koncerna ECL galveno parametru LGD un PD izmai\u0146u j\u016bt\u012bguma anal\u012bze. LGD r\u0101d\u012bt\u0101ja pieaugums par 500 b\u0101zes punktiem palielin\u0101tu sagaid\u0101mos kred\u012btzaud\u0113jumu uzkr\u0101jumus par EUR 473 461 (EUR 344 105 2022. gada 31. decembr\u012b) Koncernam un par EUR 328 430 EUR (EUR 196 974 2022. gada 31. decembr\u012b) Sabiedr\u012bbai. 500 b\u0101zes punktu samazin\u0101jums rad\u012btu samazin\u0101jumu par EUR 473 461 (EUR 344 105 2022. gada 31. decembr\u012b) Koncernam un par EUR 328 430 EUR (EUR 196 974 2022. gada 31. decembr\u012b) Sabiedr\u012bbai. PD r\u0101d\u012bt\u0101ja pieaugums par 1000 b\u0101zes punktiem aizdevumiem, kuriem nav pien\u0101cis apmaksas termi\u0146\u0161, palielin\u0101tu Koncerna sagaid\u0101mo kred\u012btzaud\u0113jumu uzkr\u0101jumus par EUR 325 545 (EUR 220 442 2022 gada 31.decembri) un Sabiedr\u012bbas par EUR 180 282 (EUR 123 922 2022. gada 31 decembr\u012b). 1000 b\u0101zes punktu samazin\u0101jums rad\u012btu samazin\u0101jumu Koncernam EUR 325 545 (EUR 220 442 2022. gada 31. decembr\u012b) apm\u0113r\u0101 un Sabiedr\u012bbai par EUR 180 282 (EUR 123 922 2022 gada 31.decembri). ECL mode\u013cu elementi un parametri tika p\u0101rskat\u012bti un vajadz\u012bbas gad\u012bjum\u0101 atjaunin\u0101ti. Detaliz\u0113tu kvalitat\u012bvo un kvantitat\u012bvo inform\u0101ciju par finan\u0161u akt\u012bvu v\u0113rt\u012bbas samazin\u0101\u0161anos skat\u012bt 2. pielikum\u0101 \u201cB\u016btiskas gr\u0101matved\u012bbas politikas\u201d sada\u013c\u0101 l Debitoru par\u0101di un 16. pielikum\u0101 \u201cPras\u012bbas pret debitoriem par izsniegtajiem aizdevumiem\u201d. Sava rakstura d\u0113\u013c ECL, kas rodas no pirc\u0113ju un pas\u016bt\u012bt\u0101ju debitoru par\u0101diem vai l\u012bgumu akt\u012bviem, tiek nov\u0113rt\u0113ti k\u0101 neb\u016btiski. Lombarda aizdevumu SPPI SPPI nov\u0113rt\u0113jums lombarda aizdevumiem ir \u013coti subjekt\u012bvs. Nosakot, vai SPPI krit\u0113riji ir izpild\u012bti, galven\u0101 uzman\u012bba tika piev\u0113rsta tam, ka aizdevumos nav iek\u013cautas regresa ties\u012bbas, apvienojum\u0101 ar sal\u012bdzino\u0161i augstu aizdevumu neizpildes risku un aizdevumu cenu strukt\u016bru. \u0145emot v\u0113r\u0101 to, ka ien\u0101kumi no lombarda aizdevumiem saist\u012bbu neizpildes gad\u012bjum\u0101 ir cie\u0161i saist\u012bti ar nodro\u0161in\u0101juma p\u0101rdo\u0161anu, tika secin\u0101ts, ka lombarda aizdevumi neatbilst SPPI krit\u0113rijiem, un t\u0101p\u0113c tie ir j\u0101uzskaita patiesaj\u0101 v\u0113rt\u012bb\u0101 ar atspogu\u013cojumu pe\u013c\u0146\u0101 vai zaud\u0113jumos. \u0160\u0101 riska nov\u0113rt\u0113\u0161anas un p\u0101rvald\u012bbas proced\u016bras zin\u0101m\u0101 m\u0113r\u0101 ir ierobe\u017eotas, \u0146emot v\u0113r\u0101 aizdevuma nodro\u0161in\u0101jumam izmantoto \u0137\u012blu. Lombarda aizdevumu paties\u0101 v\u0113rt\u012bba Lombardu aizdevumu paties\u0101s v\u0113rt\u012bbas noteik\u0161anai nepiecie\u0161ams izdar\u012bt spriedumu, apl\u0113\u0161ot n\u0101kotnes naudas pl\u016bsmu summu un laiku, nosakot ien\u0101kumus neso\u0161o lombarda aizdevumu patieso v\u0113rt\u012bbu, un n\u0101kotnes naudas pl\u016bsmu summu un laiku, realiz\u0113jot nodro\u0161in\u0101jumu par ien\u0101kumus neneso\u0161iem aizdevumiem. Ien\u0101kumus neso\u0161o aizdevumu paties\u0101s v\u0113rt\u012bbas mode\u013ca elementus nosaka portfe\u013ca efekt\u012bv\u0101 procentu likme un portfe\u013ca br\u012bv\u0101s naudas pl\u016bsmas. Ien\u0101kumus neneso\u0161o aizdevumu portfe\u013ca paties\u0101s v\u0113rt\u012bbas apr\u0113\u0137ini ir atkar\u012bgi no paredzam\u0101 \u0137\u012blas realiz\u0101cijas laika, t\u0101s tirgus cenas, saist\u012btaj\u0101m p\u0101rdo\u0161anas izmaks\u0101m un attiec\u012bg\u0101s diskonta likmes. Paties\u0101s v\u0113rt\u012bbas mode\u013cu elementi un parametri tiek regul\u0101ri p\u0101rskat\u012bti un vajadz\u012bbas gad\u012bjum\u0101 atjaunin\u0101ti, skat\u012bt 32. pielikum\u0101 \u201cFinan\u0161u akt\u012bvu un saist\u012bbu paties\u0101 v\u0113rt\u012bba\u201d Kr\u0101jumu neto p\u0101rdo\u0161anas v\u0113rt\u012bba Koncerna kr\u0101jumu izmaksas var b\u016bt j\u0101samazina l\u012bdz to neto p\u0101rdo\u0161anas v\u0113rt\u012bbai, ja kr\u0101jumi ir saboj\u0101ju\u0161ies, piln\u012bb\u0101 vai da\u013c\u0113ji novecoju\u0161i vai ja to p\u0101rdo\u0161anas cena ir samazin\u0101jusies. Kr\u0101jumu izmaksas var netikt atg\u016btas p\u0101rdo\u0161anas rezult\u0101t\u0101, jo palielin\u0101s kr\u0101jumu pabeig\u0161anas izmaksas vai to paredzam\u0101s p\u0101rdo\u0161anas izmaksas. Kr\u0101jumu norakst\u012b\u0161ana l\u012bdz neto p\u0101rdo\u0161anas v\u0113rt\u012bbai tiek veikta katrai poz\u012bcijai atsevi\u0161\u0137i. Koncerna neto p\u0101rdo\u0161anas v\u0113rt\u012bbas apl\u0113ses ir balst\u012btas uz ticam\u0101kajiem pieejamajiem pier\u0101d\u012bjumiem un \u0146em v\u0113r\u0101 cenas vai izmaksu sv\u0101rst\u012bbas p\u0113c perioda beig\u0101m, ja past\u0101v pier\u0101d\u012bjumi \u0161\u0101diem apst\u0101k\u013ciem perioda beig\u0101s. (2) B\u016btiskas gr\u0101matved\u012bbas politikas (turpin\u0101jums) (t) Galvenie pie\u0146\u0113mumi un apl\u0113ses (turpin\u0101jums) Noma - aiz\u0146\u0113muma sal\u012bdzin\u0101m\u0101s procentu likmes apl\u0113\u0161ana Gad\u012bjum\u0101, ja Koncerns nevar viegli noteikt nomas l\u012bgum\u0101 ietverto procentu likmi, tas nomas saist\u012bbu nov\u0113rt\u0113\u0161anai izmanto sal\u012bdzin\u0101mo aiz\u0146\u0113muma likmi (IBR). IBR ir procentu likme, kas Koncernam b\u016btu j\u0101maks\u0101, lai aiz\u0146emtos ar l\u012bdz\u012bgu termi\u0146u un ar l\u012bdz\u012bgu nodro\u0161in\u0101jumu - l\u012bdzek\u013cus, kas nepiecie\u0161ami, lai ieg\u016btu akt\u012bvu, kura v\u0113rt\u012bba ir l\u012bdz\u012bga lieto\u0161anas ties\u012bbu akt\u012bvam l\u012bdz\u012bg\u0101 ekonomisk\u0101 vid\u0113. T\u0101p\u0113c IBR atspogu\u013co to, ko Koncernam \u201cb\u016btu j\u0101maks\u0101\u201d, kas prasa apl\u0113ses gad\u012bjumos, ja nav pieejamas faktisk\u0101s likmes vai kad \u0161\u012bs likmes ir j\u0101piel\u0101go, lai atspogu\u013cotu nomas noteikumus un nosac\u012bjumus. Koncerns nov\u0113rt\u0113 IBR, izmantojot nov\u0113rojamus datus (piem\u0113ram, tirgus procentu likmes), ja tie ir pieejami, un veicot nepiecie\u0161amus, uz\u0146\u0113muma specifikai rakstur\u012bgus apr\u0113\u0137inus. Nomu uzskaites pamat\u0101 ir to l\u012bguma termi\u0146\u0161, un svar\u012bgi spriedumi izdar\u012bti netiek. (u) Saist\u012bt\u0101s puses Par saist\u012btaj\u0101m pus\u0113m tiek uzskat\u012bti Koncerna dal\u012bbnieki, valdes un padomes locek\u013ci, vi\u0146u tuvi \u0123imenes locek\u013ci un sabiedr\u012bbas, kur\u0101s min\u0113taj\u0101m person\u0101m ir kontrole vai b\u016btiska ietekme. Termins \u201csaist\u012bt\u0101s puses\u201d atbilst Eiropas Komisijas 2008.gada 3.novembra regulas (EK) Nr. 1126/2008, ar ko pie\u0146em vair\u0101kus starptautiskos gr\u0101matved\u012bbas standartus saska\u0146\u0101 ar Eiropas Parlamenta un Padomes regulu (EK) Nr. 1606/2002, pielikum\u0101 min\u0113tajam 24. SGS \u201cInform\u0101cijas atkl\u0101\u0161ana par saist\u012btaj\u0101m pus\u0113m\u201d lietotajam terminam. (v) Notikumi p\u0113c bilances datuma Finan\u0161u p\u0101rskat\u0101 tiek atspogu\u013coti t\u0101di notikumi p\u0113c p\u0101rskata gada beig\u0101m, kas sniedz papildu inform\u0101ciju par Koncerna finansi\u0101lo st\u0101vokli bilances sagatavo\u0161anas datum\u0101 (kori\u0123\u0113jo\u0161ie notikumi). Ja notikumi p\u0113c p\u0101rskata gada beig\u0101m nav kori\u0123\u0113jo\u0161i, tie tiek atspogu\u013coti finan\u0161u p\u0101rskata pielikumos tikai tad, ja tie ir b\u016btiski. (w) Iesp\u0113jam\u0101s saist\u012bbas un akt\u012bvi \u0160aj\u0101 finan\u0161u p\u0101rskat\u0101 iesp\u0113jam\u0101s saist\u012bbas nav atz\u012btas. T\u0101s k\u0101 saist\u012bbas tiek atz\u012btas tikai tad, ja iesp\u0113jam\u012bba, ka l\u012bdzek\u013ci tiks izdoti, k\u013c\u016bst pietiekami pamatota. Iesp\u0113jamie akt\u012bvi \u0161aj\u0101 finan\u0161u p\u0101rskat\u0101 netiek atz\u012bti, bet tiek atspogu\u013coti tikai tad, kad iesp\u0113jam\u012bba, ka ar dar\u012bjumu saist\u012btie ekonomiskie guvumi non\u0101ks l\u012bdz Sabiedr\u012bbai un Koncernam, ir pietiekami pamatota. (x) Pe\u013c\u0146a uz vienu akciju Pe\u013c\u0146u uz vienu akciju nosaka, dalot neto pe\u013c\u0146u vai zaud\u0113jumus, kas attiecin\u0101mi uz akcion\u0101riem, ar vid\u0113jo sv\u0113rto akciju skaitu p\u0101rskata gada laik\u0101. Mazin\u0101t\u0101 pe\u013c\u0146a uz vienu akciju tiek apr\u0113\u0137in\u0101ta, dalot uz akcion\u0101riem attiecin\u0101mo t\u012bro pe\u013c\u0146u ar vid\u0113jo sv\u0113rto apgroz\u012bb\u0101 eso\u0161o parasto akciju skaitu gada laik\u0101 plus vid\u0113jo sv\u0113rto parasto akciju skaitu, kas tiktu emit\u0113tas, konvert\u0113jot visas mazino\u0161\u0101s potenci\u0101l\u0101s parast\u0101s akcijas parastaj\u0101s akcij\u0101s. (y) Darb\u012bbas segmenti Darb\u012bbas segmenti ir uzr\u0101d\u012bti saska\u0146\u0101 ar klasifik\u0101ciju, kas izmantota iek\u0161\u0113j\u0101s atskait\u0113s galvenajam l\u0113mumu pie\u0146\u0113m\u0113jam \u2013 Koncerna valdei, kura darb\u012bbas segmentiem pie\u0161\u0137ir resursus un nov\u0113rt\u0113 Koncerna darb\u012bbas rezult\u0101tus. Vad\u012bbas vajadz\u012bb\u0101m Koncerns ir sadal\u012bts tr\u012bs darb\u012bbas segmentos, pamatojoties uz produktiem un pakalpojumiem. Koncerna segmenti ir Lombarda aizdevumu segments, Pat\u0113ri\u0146a aizdevumu segments un Citi darb\u012bbas segmenti. Citas darb\u012bbas segment\u0101 ir uzskait\u012btas grupas visp\u0101r\u0113j\u0101s administrat\u012bv\u0101s darb\u012bbas, saist\u012btiem uz\u0146\u0113mumiem sniegtie pakalpojumi un nekustamo \u012bpa\u0161umu projektu att\u012bst\u012bbas finans\u0113\u0161anas darb\u012bbas. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-9": { "value": "(a) Visp\u0101r\u012bgie principi \u0160ie Koncerna finan\u0161u p\u0101rskati ir sagatavoti, pamatojoties uz t\u0101l\u0101k min\u0113tajiem gr\u0101matved\u012bbas uzskaites un nov\u0113rt\u0113\u0161anas principiem. \u0160ie finan\u0161u p\u0101rskati ir sagatavoti saska\u0146\u0101 ar Eiropas Savien\u012bbas apstiprin\u0101tajiem SFPS Gr\u0101matved\u012bbas standartiem (SFPS). Finan\u0161u p\u0101rskati ir sagatavoti, balstoties uz s\u0101kotn\u0113jo izmaksu uzskaites metodi, iz\u0146emot lombardu aizdevumus, kas nov\u0113rt\u0113ti patiesaj\u0101 v\u0113rt\u012bb\u0101 Lai sagatavotu finan\u0161u p\u0101rskatus saska\u0146\u0101 ar SFPS, nepiecie\u0161ams izdar\u012bt b\u016btiskas apl\u0113ses un pie\u0146\u0113mumus, kas ietekm\u0113 uzr\u0101d\u012bt\u0101s akt\u012bvu un saist\u012bbu summas, k\u0101 ar\u012b atspogu\u013cojamo inform\u0101ciju par iesp\u0113jamajiem akt\u012bviem un maks\u0101jumu saist\u012bb\u0101m bilances datum\u0101, k\u0101 ar\u012b p\u0101rskata perioda ie\u0146\u0113mumus un izmaksas. Lai gan \u0161\u012bs apl\u0113ses veiktas, pamatojoties uz vad\u012bbai pieejamo inform\u0101ciju par pa\u0161reiz\u0113jiem notikumiem un darb\u012bb\u0101m, faktiskie rezult\u0101ti var b\u016bt at\u0161\u0137ir\u012bgi no izmantotaj\u0101m apl\u0113s\u0113m. B\u016btiski pie\u0146\u0113mumi un spriedumi aprakst\u012bti atbilsto\u0161ajos \u0161\u012bs finan\u0161u p\u0101rskatu pielikumu sada\u013cas punktos. \u0160is gada finan\u0161u p\u0101rskats ir sagatavots un sniedz inform\u0101ciju konsolid\u0113t\u0101 veid\u0101 un par Sabiedr\u012bbu atsevi\u0161\u0137i. Konsolid\u0101cij\u0101 ir iek\u013cautas \u0161\u0101das meitas sabiedr\u012bbas: SIA ViziaFinance (100%) un UAB DelfinGroup LT (100%) par periodu, kas nosl\u0113dz\u0101s 2023. gada 31. decembr\u012b Valde ir apstiprin\u0101jusi \u0161os atsevi\u0161\u0137os un konsolid\u0113tos finan\u0161u p\u0101rskatus public\u0113\u0161anai 2024. gada 30. apr\u012bl\u012b. Sabiedr\u012bbas akcion\u0101riem ir ties\u012bbas piepras\u012bt labojumus finan\u0161u p\u0101rskatos p\u0113c to public\u0113\u0161anas, ja nepiecie\u0161ams. Jauni standarti un interpret\u0101cijas, kas v\u0113l nav st\u0101ju\u0161ies sp\u0113k\u0101 Vair\u0101ki jauni standarti vai standartu groz\u012bjumi ir sp\u0113k\u0101 (da\u017ei no tiem v\u0113l nav apstiprin\u0101ti ES) p\u0101rskata periodiem, kas s\u0101kas p\u0113c 2023. gada 1. janv\u0101ra, un to agr\u0101ka piem\u0113ro\u0161ana ir at\u013cauta, tom\u0113r, sagatavojot \u0161os konsolid\u0113tos finan\u0161u p\u0101rskatus, Koncerns nav pirms noteikt\u0101 laika piem\u0113rojis jaunos standartus vai groz\u012btos standartus. Nav paredzams, ka turpm\u0101k uzskait\u012btie jaunie un groz\u012btie standarti b\u016btiski ietekm\u0113s Koncerna konsolid\u0113tos finan\u0161u p\u0101rskatus. - Saist\u012bbu klasifik\u0101cija \u012bstermi\u0146a vai ilgtermi\u0146a saist\u012bb\u0101s (groz\u012bjumi 1. SGS). - Ilgtermi\u0146a saist\u012bbas ar nosac\u012bjumiem (groz\u012bjumi 1. SGS) - Nomas saist\u012bbas p\u0101rdo\u0161anas dar\u012bjumos ar sa\u0146em\u0161anu atpaka\u013c nom\u0101 (groz\u012bjumi 16. SFPS) - Finans\u0113\u0161anas l\u012bgumi ar pieg\u0101d\u0101t\u0101jiem (groz\u012bjumi 7. SGS un 7. SFPS) - Aizvietojam\u012bbas neesam\u012bba (groz\u012bjumi 21. SGS) ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-303": { "value": "\u0160ie finan\u0161u p\u0101rskati ir sagatavoti saska\u0146\u0101 ar Eiropas Savien\u012bbas apstiprin\u0101tajiem SFPS Gr\u0101matved\u012bbas standartiem (SFPS). Finan\u0161u p\u0101rskati ir sagatavoti, balstoties uz s\u0101kotn\u0113jo izmaksu uzskaites metodi, iz\u0146emot lombardu aizdevumus, kas nov\u0113rt\u0113ti patiesaj\u0101 v\u0113rt\u012bb\u0101 ", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-304": { "value": "Lai sagatavotu finan\u0161u p\u0101rskatus saska\u0146\u0101 ar SFPS, nepiecie\u0161ams izdar\u012bt b\u016btiskas apl\u0113ses un pie\u0146\u0113mumus, kas ietekm\u0113 uzr\u0101d\u012bt\u0101s akt\u012bvu un saist\u012bbu summas, k\u0101 ar\u012b atspogu\u013cojamo inform\u0101ciju par iesp\u0113jamajiem akt\u012bviem un maks\u0101jumu saist\u012bb\u0101m bilances datum\u0101, k\u0101 ar\u012b p\u0101rskata perioda ie\u0146\u0113mumus un izmaksas. Lai gan \u0161\u012bs apl\u0113ses veiktas, pamatojoties uz vad\u012bbai pieejamo inform\u0101ciju par pa\u0161reiz\u0113jiem notikumiem un darb\u012bb\u0101m, faktiskie rezult\u0101ti var b\u016bt at\u0161\u0137ir\u012bgi no izmantotaj\u0101m apl\u0113s\u0113m. B\u016btiski pie\u0146\u0113mumi un spriedumi aprakst\u012bti atbilsto\u0161ajos \u0161\u012bs finan\u0161u p\u0101rskatu pielikumu sada\u013cas punktos. (t) Galvenie pie\u0146\u0113mumi un apl\u0113ses Sagatavojot finan\u0161u p\u0101rskatus, vad\u012bbai ir j\u0101izdara apl\u0113ses un pie\u0146\u0113mumi, kas ietekm\u0113 p\u0101rskat\u0101 atkl\u0101to akt\u012bvu un saist\u012bbu un \u0101rpusbilances akt\u012bvu un saist\u012bbu apjomu, ie\u0146\u0113mumu un izmaksu apm\u0113ru. Faktiskie rezult\u0101ti var at\u0161\u0137irties no \u0161\u012bm apl\u0113s\u0113m. Pie\u0146\u0113mumi un apl\u0113ses, kuru pamat\u0101 ir \u0161ie pie\u0146\u0113mumi, tiek regul\u0101ri analiz\u0113ti, lai noteiktu, vai ir nepiecie\u0161amas izmai\u0146as. Gr\u0101matved\u012bbas apl\u0113\u0161u izmai\u0146as tiek atz\u012btas taj\u0101 p\u0101rskata period\u0101, kad tiek main\u012btas apl\u0113ses, un visos turpm\u0101kajos periodos. Zaud\u0113jumi no klientiem izsniegtu aizdevumu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s Lai nov\u0113rt\u0113tu klientiem izsniegto aizdevumu kred\u012btu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s zaud\u0113jumus, ir j\u0101veic izv\u0113rt\u0113jums, jo \u012bpa\u0161i v\u0113rt\u0113jot sa\u0146emamo n\u0101kotnes naudas pl\u016bsmu apjomus un termi\u0146us un nosakot b\u016btisku kred\u012btriska pieaugumu. \u0160\u012bs apl\u0113ses nosaka vair\u0101ki faktori, kuru izmai\u0146as var ietekm\u0113t at\u0161\u0137ir\u012bgu zaud\u0113jumu uzkr\u0101jumu l\u012bmeni. Koncerna ECL apr\u0113\u0137ini ir sare\u017e\u0123\u012btu mode\u013cu rezult\u0101ts ar vair\u0101kiem to pamat\u0101 eso\u0161iem pie\u0146\u0113mumiem par main\u012bgo r\u0101d\u012bt\u0101ju izv\u0113li un to savstarp\u0113jo atkar\u012bbu. ECL mode\u013cu elementos, kas tiek uzskat\u012bti par gr\u0101matved\u012bbas pie\u0146\u0113mumiem un apl\u0113s\u0113m, tiek ietverts: \u25ba Koncerna krit\u0113riji, lai nov\u0113rt\u0113tu, vai ir b\u016btiski palielin\u0101jies kred\u012btrisks un aizdevumu attiecin\u0101\u0161ana 1. vai 2. stadijai; \u25ba Maks\u0101tnesp\u0113jas krit\u0113riju noteik\u0161ana un aizdevumu attiecin\u0101\u0161ana uz 3. stadiju; \u25ba ECL mode\u013cu izstr\u0101de, ieskaitot da\u017e\u0101das formulas un parametru izv\u0113le; \u25ba uz n\u0101kotni v\u0113rstas makroekonomisk\u0101s inform\u0101cijas iek\u013cau\u0161ana ECL mode\u013cos; \u25ba ECL korekcija par\u0101da cesijas samazin\u0101juma d\u0113\u013c; \u25ba ECL mode\u013cu galveno parametru model\u0113\u0161ana un apr\u0113\u0137ins, tostarp saist\u012bbu neizpildes varb\u016bt\u012bba (PD), zaud\u0113jumi saist\u012bbu neizpildes d\u0113\u013c (LGD) un saist\u012bbu neizpildes ekspoz\u012bcija (EAD). Lai uzlabotu ECL mode\u013cus, Koncerns izmanto uz n\u0101kotni v\u0113rstu makroekonomisko inform\u0101ciju, kas balst\u0101s uz pie\u0146\u0113mumiem par da\u017e\u0101du ekonomisko faktoru izmai\u0146\u0101m n\u0101kotn\u0113 un to, k\u0101 \u0161ie faktori ietekm\u0113s viens otru. T\u0101 k\u0101 Koncerns galvenok\u0101rt darbojas Latvij\u0101, visi Latvijas Republikas Centr\u0101l\u0101s statistikas p\u0101rvaldes ik m\u0113nesi public\u0113tie makroekonomisko r\u0101d\u012bt\u0101ju dati tika ieg\u016bti, izl\u012bdzin\u0101ti un sal\u012bdzin\u0101ti ar Koncerna portfeli, kur\u0101 ietverti aizdevumi ar 1-30 dienu kav\u0113jumu un aizdevumi bez kav\u0113tiem maks\u0101jumiem par katru gadu. Tas tika izmantots k\u0101 saist\u012bbu neizpildes varb\u016bt\u012bbas r\u0101d\u012bt\u0101js. R\u0101d\u012bt\u0101ji ar visliel\u0101ko korel\u0101ciju ir algas, nodarbin\u0101to personu skaits vecum\u0101 no 15 l\u012bdz 74 gadiem. Pamatojoties uz ieg\u016btajiem datiem, tika izveidots regresijas modelis, kas pied\u0101v\u0101 katra makroekonomisk\u0101 r\u0101d\u012bt\u0101ja koeficienta noz\u012bm\u012bgumu. Lai makroekonomisko faktoru izmantotu k\u0101 uz n\u0101kotni v\u0113rstu makroekonomisk\u0101s inform\u0101cijas korekciju, tika izmantoti tr\u012bs ekonomiskie scen\u0101riji ar at\u0161\u0137ir\u012bg\u0101m ekonomiskaj\u0101m sek\u0101m: b\u0101zes scen\u0101rijs, kas ietver visticam\u0101ko n\u0101kotnes ekonomikas att\u012bst\u012bbu, maz\u0101k ticams nelabv\u0113l\u012bgs scen\u0101rijs un maz\u0101k ticams optimistisks scen\u0101rijs. Turpm\u0101k ir apkopoti svar\u012bg\u0101kie main\u012bgie. (t) Galvenie pie\u0146\u0113mumi un apl\u0113ses (turpin\u0101jums)
B\u0101zes scen\u0101rijs
Nelabv\u0113l\u012bgais
Optimistiskais
scen\u0101rijs
scen\u0101rijs
2022
Nomin\u0101l\u0101 bruto alga (gada izmai\u0146as)
9.20%
8.28%
10.12%
Nodarbin\u0101to personu skaits vecum\u0101 no 15
861.5
818.4
904.6
l\u012bdz 74 gadiem
2023
Nomin\u0101l\u0101 bruto alga (gada izmai\u0146as)
8.00%
5.20%
10.80%
Nodarbin\u0101to personu skaits vecum\u0101 no 15
877.7
868.2
887.2
l\u012bdz 74 gadiem
Pa\u0161laik, pamatojoties uz ekspertu v\u0113rt\u0113jumu, b\u0101zes scen\u0101rijam tiek pie\u0161\u0137irta 60% varb\u016bt\u012bba, nelabv\u0113l\u012bgajam scen\u0101rijam - 25% varb\u016bt\u012bba un optimistiskajam scen\u0101rijam - 15% varb\u016bt\u012bba. Ja nelabv\u0113l\u012bg\u0101 scen\u0101rija sv\u0113rums palielin\u0101tos l\u012bdz 45%, sagaid\u0101mie kred\u012btzaud\u0113jumu uzkr\u0101jumi Koncernam 2023. gada 31. decembr\u012b palielin\u0101tos par EUR 43 782 (EUR 48 397 2022 gada 31.decembr\u012b) , bet Sabiedr\u012bbai \u2013 par EUR 25 646 ( EUR 28 283 2022 gada 31.decembr\u012b). Ja b\u0101zes scen\u0101rija sv\u0113rums palielin\u0101tos l\u012bdz 100%, sagaid\u0101mie kred\u012btzaud\u0113jumu uzkr\u0101jumi Koncernam 2023. gada 31. decembr\u012b samazin\u0101tos par EUR 39 304 (EUR 40 331 2022 gada 31.decembr\u012b), bet Sabiedr\u012bbai \u2013 par EUR 23 023 (EUR 23 569 2022 gada 31.decembr\u012b). Koncerna ECL galveno parametru LGD un PD izmai\u0146u j\u016bt\u012bguma anal\u012bze. LGD r\u0101d\u012bt\u0101ja pieaugums par 500 b\u0101zes punktiem palielin\u0101tu sagaid\u0101mos kred\u012btzaud\u0113jumu uzkr\u0101jumus par EUR 473 461 (EUR 344 105 2022. gada 31. decembr\u012b) Koncernam un par EUR 328 430 EUR (EUR 196 974 2022. gada 31. decembr\u012b) Sabiedr\u012bbai. 500 b\u0101zes punktu samazin\u0101jums rad\u012btu samazin\u0101jumu par EUR 473 461 (EUR 344 105 2022. gada 31. decembr\u012b) Koncernam un par EUR 328 430 EUR (EUR 196 974 2022. gada 31. decembr\u012b) Sabiedr\u012bbai. PD r\u0101d\u012bt\u0101ja pieaugums par 1000 b\u0101zes punktiem aizdevumiem, kuriem nav pien\u0101cis apmaksas termi\u0146\u0161, palielin\u0101tu Koncerna sagaid\u0101mo kred\u012btzaud\u0113jumu uzkr\u0101jumus par EUR 325 545 (EUR 220 442 2022 gada 31.decembri) un Sabiedr\u012bbas par EUR 180 282 (EUR 123 922 2022. gada 31 decembr\u012b). 1000 b\u0101zes punktu samazin\u0101jums rad\u012btu samazin\u0101jumu Koncernam EUR 325 545 (EUR 220 442 2022. gada 31. decembr\u012b) apm\u0113r\u0101 un Sabiedr\u012bbai par EUR 180 282 (EUR 123 922 2022 gada 31.decembri). ECL mode\u013cu elementi un parametri tika p\u0101rskat\u012bti un vajadz\u012bbas gad\u012bjum\u0101 atjaunin\u0101ti. Detaliz\u0113tu kvalitat\u012bvo un kvantitat\u012bvo inform\u0101ciju par finan\u0161u akt\u012bvu v\u0113rt\u012bbas samazin\u0101\u0161anos skat\u012bt 2. pielikum\u0101 \u201cB\u016btiskas gr\u0101matved\u012bbas politikas\u201d sada\u013c\u0101 l Debitoru par\u0101di un 16. pielikum\u0101 \u201cPras\u012bbas pret debitoriem par izsniegtajiem aizdevumiem\u201d. Sava rakstura d\u0113\u013c ECL, kas rodas no pirc\u0113ju un pas\u016bt\u012bt\u0101ju debitoru par\u0101diem vai l\u012bgumu akt\u012bviem, tiek nov\u0113rt\u0113ti k\u0101 neb\u016btiski. Lombarda aizdevumu SPPI SPPI nov\u0113rt\u0113jums lombarda aizdevumiem ir \u013coti subjekt\u012bvs. Nosakot, vai SPPI krit\u0113riji ir izpild\u012bti, galven\u0101 uzman\u012bba tika piev\u0113rsta tam, ka aizdevumos nav iek\u013cautas regresa ties\u012bbas, apvienojum\u0101 ar sal\u012bdzino\u0161i augstu aizdevumu neizpildes risku un aizdevumu cenu strukt\u016bru. \u0145emot v\u0113r\u0101 to, ka ien\u0101kumi no lombarda aizdevumiem saist\u012bbu neizpildes gad\u012bjum\u0101 ir cie\u0161i saist\u012bti ar nodro\u0161in\u0101juma p\u0101rdo\u0161anu, tika secin\u0101ts, ka lombarda aizdevumi neatbilst SPPI krit\u0113rijiem, un t\u0101p\u0113c tie ir j\u0101uzskaita patiesaj\u0101 v\u0113rt\u012bb\u0101 ar atspogu\u013cojumu pe\u013c\u0146\u0101 vai zaud\u0113jumos. \u0160\u0101 riska nov\u0113rt\u0113\u0161anas un p\u0101rvald\u012bbas proced\u016bras zin\u0101m\u0101 m\u0113r\u0101 ir ierobe\u017eotas, \u0146emot v\u0113r\u0101 aizdevuma nodro\u0161in\u0101jumam izmantoto \u0137\u012blu. Lombarda aizdevumu paties\u0101 v\u0113rt\u012bba Lombardu aizdevumu paties\u0101s v\u0113rt\u012bbas noteik\u0161anai nepiecie\u0161ams izdar\u012bt spriedumu, apl\u0113\u0161ot n\u0101kotnes naudas pl\u016bsmu summu un laiku, nosakot ien\u0101kumus neso\u0161o lombarda aizdevumu patieso v\u0113rt\u012bbu, un n\u0101kotnes naudas pl\u016bsmu summu un laiku, realiz\u0113jot nodro\u0161in\u0101jumu par ien\u0101kumus neneso\u0161iem aizdevumiem. Ien\u0101kumus neso\u0161o aizdevumu paties\u0101s v\u0113rt\u012bbas mode\u013ca elementus nosaka portfe\u013ca efekt\u012bv\u0101 procentu likme un portfe\u013ca br\u012bv\u0101s naudas pl\u016bsmas. Ien\u0101kumus neneso\u0161o aizdevumu portfe\u013ca paties\u0101s v\u0113rt\u012bbas apr\u0113\u0137ini ir atkar\u012bgi no paredzam\u0101 \u0137\u012blas realiz\u0101cijas laika, t\u0101s tirgus cenas, saist\u012btaj\u0101m p\u0101rdo\u0161anas izmaks\u0101m un attiec\u012bg\u0101s diskonta likmes. Paties\u0101s v\u0113rt\u012bbas mode\u013cu elementi un parametri tiek regul\u0101ri p\u0101rskat\u012bti un vajadz\u012bbas gad\u012bjum\u0101 atjaunin\u0101ti, skat\u012bt 32. pielikum\u0101 \u201cFinan\u0161u akt\u012bvu un saist\u012bbu paties\u0101 v\u0113rt\u012bba\u201d Kr\u0101jumu neto p\u0101rdo\u0161anas v\u0113rt\u012bba Koncerna kr\u0101jumu izmaksas var b\u016bt j\u0101samazina l\u012bdz to neto p\u0101rdo\u0161anas v\u0113rt\u012bbai, ja kr\u0101jumi ir saboj\u0101ju\u0161ies, piln\u012bb\u0101 vai da\u013c\u0113ji novecoju\u0161i vai ja to p\u0101rdo\u0161anas cena ir samazin\u0101jusies. Kr\u0101jumu izmaksas var netikt atg\u016btas p\u0101rdo\u0161anas rezult\u0101t\u0101, jo palielin\u0101s kr\u0101jumu pabeig\u0161anas izmaksas vai to paredzam\u0101s p\u0101rdo\u0161anas izmaksas. Kr\u0101jumu norakst\u012b\u0161ana l\u012bdz neto p\u0101rdo\u0161anas v\u0113rt\u012bbai tiek veikta katrai poz\u012bcijai atsevi\u0161\u0137i. Koncerna neto p\u0101rdo\u0161anas v\u0113rt\u012bbas apl\u0113ses ir balst\u012btas uz ticam\u0101kajiem pieejamajiem pier\u0101d\u012bjumiem un \u0146em v\u0113r\u0101 cenas vai izmaksu sv\u0101rst\u012bbas p\u0113c perioda beig\u0101m, ja past\u0101v pier\u0101d\u012bjumi \u0161\u0101diem apst\u0101k\u013ciem perioda beig\u0101s. (t) Galvenie pie\u0146\u0113mumi un apl\u0113ses (turpin\u0101jums) Noma - aiz\u0146\u0113muma sal\u012bdzin\u0101m\u0101s procentu likmes apl\u0113\u0161ana Gad\u012bjum\u0101, ja Koncerns nevar viegli noteikt nomas l\u012bgum\u0101 ietverto procentu likmi, tas nomas saist\u012bbu nov\u0113rt\u0113\u0161anai izmanto sal\u012bdzin\u0101mo aiz\u0146\u0113muma likmi (IBR). IBR ir procentu likme, kas Koncernam b\u016btu j\u0101maks\u0101, lai aiz\u0146emtos ar l\u012bdz\u012bgu termi\u0146u un ar l\u012bdz\u012bgu nodro\u0161in\u0101jumu - l\u012bdzek\u013cus, kas nepiecie\u0161ami, lai ieg\u016btu akt\u012bvu, kura v\u0113rt\u012bba ir l\u012bdz\u012bga lieto\u0161anas ties\u012bbu akt\u012bvam l\u012bdz\u012bg\u0101 ekonomisk\u0101 vid\u0113. T\u0101p\u0113c IBR atspogu\u013co to, ko Koncernam \u201cb\u016btu j\u0101maks\u0101\u201d, kas prasa apl\u0113ses gad\u012bjumos, ja nav pieejamas faktisk\u0101s likmes vai kad \u0161\u012bs likmes ir j\u0101piel\u0101go, lai atspogu\u013cotu nomas noteikumus un nosac\u012bjumus. Koncerns nov\u0113rt\u0113 IBR, izmantojot nov\u0113rojamus datus (piem\u0113ram, tirgus procentu likmes), ja tie ir pieejami, un veicot nepiecie\u0161amus, uz\u0146\u0113muma specifikai rakstur\u012bgus apr\u0113\u0137inus. Nomu uzskaites pamat\u0101 ir to l\u012bguma termi\u0146\u0161, un svar\u012bgi spriedumi izdar\u012bti netiek. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-305": { "value": "Valde ir apstiprin\u0101jusi \u0161os atsevi\u0161\u0137os un konsolid\u0113tos finan\u0161u p\u0101rskatus public\u0113\u0161anai 2024. gada 30. apr\u012bl\u012b. Sabiedr\u012bbas akcion\u0101riem ir ties\u012bbas piepras\u012bt labojumus finan\u0161u p\u0101rskatos p\u0113c to public\u0113\u0161anas, ja nepiecie\u0161ams.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-10": { "value": "(b) Konsolid\u0101cijas principi Koncerna meitas sabiedr\u012bbas, kuras Koncerns tie\u0161i vai netie\u0161i kontrol\u0113, tiek konsolid\u0113tas. Kontrole tiek pan\u0101kta, ja Koncerns ir pak\u013cauts main\u012bgajiem ien\u0101kumiem vai tam ir ties\u012bbas uz main\u012bgu atdevi no t\u0101 iesaist\u012b\u0161an\u0101s ieguld\u012bjumu sa\u0146\u0113m\u0113j\u0101, un tas sp\u0113j ietekm\u0113t \u0161os ien\u0101kumus, izmantojot savu varu p\u0101r ieguld\u012bjumu sa\u0146\u0113m\u0113ju. Koncerna meitas sabiedr\u012bbas tiek konsolid\u0113tas, s\u0101kot ar br\u012bdi, kad Koncerns ir p\u0101r\u0146\u0113mis kontroli, un konsolid\u0101cija tiek p\u0101rtraukta, kad kontrole izbeidzas. Visi Koncerna iek\u0161\u0113jie dar\u012bjumi, atlikumi un nerealiz\u0113t\u0101 pe\u013c\u0146a no dar\u012bjumiem starp Koncerna uz\u0146\u0113mumiem tiek piln\u012bb\u0101 izsl\u0113gti; nerealiz\u0113tie zaud\u0113jumi tiek ar\u012b izsl\u0113gti, ja vien dar\u012bjums nesniedz pier\u0101d\u012bjumus par nodot\u0101 akt\u012bva v\u0113rt\u012bbas samazin\u0101\u0161anos. Ja nepiecie\u0161ams, meitas uz\u0146\u0113mumu gr\u0101matved\u012bbas politika ir main\u012bta, lai nodro\u0161in\u0101tu konsekvenci ar Koncerna pie\u0146emtaj\u0101m politik\u0101m.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-11": { "value": "(c) Ie\u0146\u0113mumu un izdevumu atz\u012b\u0161ana - Neto apgroz\u012bjums Ie\u0146\u0113mumus no l\u012bgumiem ar klientiem atz\u012bst, kad vai tikl\u012bdz Koncerns ir izpild\u012bjis izpildes pien\u0101kumu, nododot klientam kontroli p\u0101r apsol\u012bto preci vai pakalpojumu. Par kontroles nodo\u0161anu liecina galvenok\u0101rt risku un atl\u012bdz\u012bbas nodo\u0161ana saska\u0146\u0101 ar pieg\u0101des noteikumiem. Savus izpildes pien\u0101kumus Koncerns galvenok\u0101rt izpilda konkr\u0113t\u0101 br\u012bd\u012b. Ie\u0146\u0113mumu summas, kas atz\u012btas saist\u012bb\u0101 ar laika gait\u0101 izpild\u0101miem izpildes pien\u0101kumiem, nav b\u016btiskas. Kad vai tikl\u012bdz izpildes pien\u0101kums ir \u012bstenots, attiec\u012bgajam izpildes pien\u0101kumam iedal\u012bto dar\u012bjuma cenas summu Koncerns atz\u012bst k\u0101 ie\u0146\u0113mumus. Dar\u012bjuma cena ir atl\u012bdz\u012bbas summa, ko Koncerns cer pilnties\u012bgi sa\u0146emt apmai\u0146\u0101 pret apsol\u012bto pre\u010du vai pakalpojumu nodo\u0161anu klientam. Dar\u012bjuma cenu attiecina uz l\u012bgum\u0101 noteiktajiem izpildes pien\u0101kumiem, pamatojoties uz sol\u012bto pre\u010du vai pakalpojumu atsevi\u0161\u0137\u0101m p\u0101rdo\u0161anas cen\u0101m. Ie\u0146\u0113mumi tiek uzr\u0101d\u012bti, atskaitot netie\u0161os nodok\u013cus, piem\u0113ram, pievienot\u0101s v\u0113rt\u012bbas nodokli, soda naudas un atlaides. Ie\u0146\u0113mumi no pre\u010du un d\u0101rgmet\u0101lu p\u0101rdo\u0161anas ietver \u012bslaic\u012bgas lieto\u0161anas pre\u010du un d\u0101rgmet\u0101lu p\u0101rdo\u0161anu Koncerna fili\u0101\u013cu t\u012bkl\u0101 un interneta veikal\u0101. Par pre\u010du un d\u0101rgmet\u0101lu p\u0101rdo\u0161anu mazumtirdzniec\u012bbas klientiem ie\u0146\u0113mumi tiek atz\u012bti br\u012bd\u012b, kad ir nodota kontrole p\u0101r prec\u0113m, tas ir, kad klients ieg\u0101d\u0101jas preces mazumtirdzniec\u012bbas viet\u0101, vai tad, kad preces ir nos\u016bt\u012btas tie\u0161saistes p\u0101rdo\u0161anas gad\u012bjum\u0101. Dar\u012bjuma cenas samaksa j\u0101veic nekav\u0113joties br\u012bd\u012b, kad klients ieg\u0101d\u0101jas preces. P\u0101r\u0113jie ie\u0146\u0113mumi ietver ie\u0146\u0113mumus no lombarda pakalpojumu snieg\u0161anas - komisijas ien\u0101kumus par lombarda nodro\u0161in\u0101juma glab\u0101\u0161anu un pe\u013c\u0146u neneso\u0161u lombarda aizdevumu nodro\u0161in\u0101jumu p\u0101rdo\u0161anu. Izpildes saist\u012bbas tiek izpild\u012btas laika gait\u0101, un maks\u0101jums parasti ir j\u0101veic, atmaks\u0101jot lombardu aizdevumu vai pe\u013c\u0146u neneso\u0161iem aizdevumiem p\u0101rdodot \u0137\u012blu. - Procentu ie\u0146\u0113mumi un taml\u012bdz\u012bgi ie\u0146\u0113mumi Procentu ie\u0146\u0113mumus par par\u0101da finan\u0161u akt\u012bviem, kas nov\u0113rt\u0113ti amortiz\u0113taj\u0101 v\u0113rt\u012bb\u0101, Koncerns apr\u0113\u0137ina, piem\u0113rojot EIR (effective interest rate \u2013 efekt\u012bv\u0101 procentu likme) finan\u0161u akt\u012bvu bruto uzskaites v\u0113rt\u012bbai, iz\u0146emot akt\u012bviem ar samazin\u0101tu kred\u012btv\u0113rt\u012bbu. EIR ir likme, kas prec\u012bzi diskont\u0113 apl\u0113stos n\u0101kotnes naudas maks\u0101jumus vai ie\u0146\u0113mumus vis\u0101 paredz\u0113t\u0101 finan\u0161u instrumenta darb\u012bbas laik\u0101 vai, vajadz\u012bbas gad\u012bjum\u0101, \u012bs\u0101k\u0101 laika posm\u0101 l\u012bdz finan\u0161u akt\u012bva vai finan\u0161u saist\u012bbu neto uzskaites v\u0113rt\u012bbai. Apr\u0113\u0137in\u0101 \u0146em v\u0113r\u0101 visus finan\u0161u instrumenta l\u012bguma nosac\u012bjumus un ietver visas maksas vai papildu izmaksas, kas tie\u0161i attiecin\u0101mas uz instrumentu un ir efekt\u012bv\u0101s procentu likmes neat\u0146emama sast\u0101vda\u013ca, bet ne n\u0101kotnes kred\u012bta zaud\u0113jumus. Finan\u0161u akt\u012bva vai finan\u0161u saist\u012bbu uzskaites v\u0113rt\u012bba tiek kori\u0123\u0113ta, ja Koncerns p\u0101rskata savas maks\u0101jumu vai ie\u0146\u0113mumu apl\u0113ses. Kori\u0123\u0113t\u0101 uzskaites v\u0113rt\u012bba tiek apr\u0113\u0137in\u0101ta, pamatojoties uz s\u0101kotn\u0113jo efekt\u012bvo procentu likmi, un uzskaites v\u0113rt\u012bbas izmai\u0146as tiek uzskait\u012btas k\u0101 procentu ie\u0146\u0113mumi vai izmaksas. Kad finan\u0161u akt\u012bva v\u0113rt\u012bba samazin\u0101s, Koncerns apr\u0113\u0137ina procentu ie\u0146\u0113mumus, piem\u0113rojot faktisko procentu likmi finan\u0161u akt\u012bva neto amortiz\u0113taj\u0101m izmaks\u0101m. Ja finan\u0161u akt\u012bvu situ\u0101cija uzlabojas un vairs nav kred\u012btv\u0113rt\u012bbas samazin\u0101jums, Koncerns atgrie\u017eas pie procentu ie\u0146\u0113mumu apr\u0113\u0137in\u0101\u0161anas p\u0113c bruto principa. Par nopirktiem vai rad\u012btiem finan\u0161u akt\u012bviem ar samazin\u0101tu kred\u012btv\u0113rt\u012bbu (POCI) Koncerns apr\u0113\u0137ina procentu ie\u0146\u0113mumus, izmantojot kred\u012btu kori\u0123\u0113to EIR un piem\u0113rojot \u0161o likmi akt\u012bva amortiz\u0113taj\u0101m v\u0113rt\u012bbai. Kred\u012btu kori\u0123\u0113t\u0101 EIR ir procentu likme, kas pie s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas diskont\u0113 apl\u0113st\u0101s n\u0101kotnes naudas pl\u016bsmas (ieskaitot kred\u012btzaud\u0113jumus) ar POCI akt\u012bvu amortiz\u0113to v\u0113rt\u012bbu. Procentu ien\u0101kumus par lombarda aizdevumiem Koncerns apr\u0113\u0137ina, lombarda aizdevumu akt\u012bva bruto uzskaites v\u0113rt\u012bbai piem\u0113rojot nomin\u0101lo procentu likmi. Procentu ien\u0101kumus apr\u0113\u0137ina pe\u013c\u0146u neso\u0161o lombarda aizdevumu portfelim, un tie tiek apr\u0113\u0137in\u0101ti l\u012bdz br\u012bdim, kad lombarda aizdevums k\u013c\u016bst pe\u013c\u0146u neneso\u0161s. Citi ie\u0146\u0113mumi Citi ie\u0146\u0113mumi tiek atz\u012bti, pamatojoties uz uzkr\u0101\u0161anas principu un kad pakalpojumi ir sniegti. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-12": { "value": "Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas Finan\u0161u saist\u012bbu efekt\u012bvo procentu likmi apr\u0113\u0137ina finan\u0161u saist\u012bbu s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas br\u012bd\u012b. Apr\u0113\u0137inot procentu izdevumus, saist\u012bbu amortiz\u0113to izmaksu bruto uzskaites v\u0113rt\u012bbai piem\u0113ro efekt\u012bvo procentu likmi. Efekt\u012bvo procentu likmi p\u0101rskata, periodiski p\u0101rv\u0113rt\u0113jot main\u012bg\u0101s likmes instrumentu rad\u012bt\u0101s naudas pl\u016bsmas, lai atspogu\u013cotu tirgus procentu likmju izmai\u0146as. Izmaksas Izmaksas tiek atz\u012btas saska\u0146\u0101 ar uzkr\u0101\u0161anas principu period\u0101, kad t\u0101s radu\u0161\u0101s, neatkar\u012bgi no r\u0113\u0137ina apmaksas br\u012b\u017ea.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-13": { "value": "(d) \u0100rvalstu val\u016btu p\u0101rv\u0113rt\u0113\u0161ana Visi dar\u012bjumi \u0101rvalstu val\u016bt\u0101s ir p\u0101rv\u0113rt\u0113ti funkcion\u0101laj\u0101 val\u016bt\u0101 p\u0113c val\u016btas kursa attiec\u012bg\u0101 dar\u012bjuma veik\u0161anas dien\u0101. \u0160o dar\u012bjumu veik\u0161anas un monet\u0101ro akt\u012bvu un saist\u012bbu, kas izteikti \u0101rvalstu val\u016bt\u0101s, p\u0101rr\u0113\u0137in\u0101\u0161anas rezult\u0101t\u0101 gada beig\u0101s radusies pe\u013c\u0146a vai zaud\u0113jumi tiek atspogu\u013coti attiec\u012bg\u0101 perioda pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101. P\u0101rskata datum\u0101 Latvijas Bankas noteiktie val\u016btu kursi bija:
31.12.2023
31.12.2022
1 EUR
1 EUR
USD
1.10
1.07
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-14": { "value": "(e) Paties\u0101 v\u0113rt\u012bba Paties\u0101 v\u0113rt\u012bba ir cena, kuru sa\u0146emtu par akt\u012bva p\u0101rdo\u0161anu vai samaks\u0101tu par saist\u012bbu nodo\u0161anu parast\u0101 dar\u012bjum\u0101, kas nov\u0113rt\u0113\u0161anas datum\u0101 tiek nosl\u0113gts tirgus dal\u012bbnieku starp\u0101 pamata tirg\u016b vai, ja t\u0101da nav, visizdev\u012bg\u0101kaj\u0101 tirg\u016b, kuram Koncernam ir pieeja \u0161aj\u0101 datum\u0101. Saist\u012bbu paties\u0101 v\u0113rt\u012bba atspogu\u013co saist\u012bbu neizpildes risku. Kad iesp\u0113jams, Koncerns nov\u0113rt\u0113 finan\u0161u instrumenta patieso v\u0113rt\u012bbu, izmantojot akt\u012bv\u0101 tirg\u016b noteikt\u0101s finan\u0161u instrumenta cenas. Tirgus tiek uzskat\u012bts par akt\u012bvu, ja dar\u012bjumi ar akt\u012bviem vai saist\u012bb\u0101m notiek pietiekami bie\u017ei un pietiekam\u0101 apjom\u0101, lai var\u0113tu regul\u0101ri ieg\u016bt inform\u0101ciju par cen\u0101m. Ja nav pieejama akt\u012bv\u0101 tirg\u016b kot\u0113ta cena, Koncerns izmanto v\u0113rt\u0113\u0161anas metodes, kur\u0101s p\u0113c iesp\u0113jas vair\u0101k izmantoti nov\u0113rojami tirgus ievaddati, bet p\u0113c iesp\u0113jas maz\u0101k - nenov\u0113rojami ievaddati. Izv\u0113l\u0113t\u0101 v\u0113rt\u0113\u0161anas metode ietver visus faktorus, kurus tirgus dal\u012bbnieki \u0146emtu v\u0113r\u0101, nosakot dar\u012bjuma cenu. S\u0101kotn\u0113j\u0101 atz\u012b\u0161an\u0101 vislab\u0101kais finan\u0161u instrumenta paties\u0101s v\u0113rt\u012bbas pier\u0101d\u012bjums ir dar\u012bjuma cena \u2013 t.i., samaks\u0101t\u0101s vai sa\u0146emt\u0101s atl\u012bdz\u012bbas paties\u0101 v\u0113rt\u012bba. Ja Koncerns nosaka, ka paties\u0101 v\u0113rt\u012bba s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas br\u012bd\u012b at\u0161\u0137iras no dar\u012bjuma cenas un patieso v\u0113rt\u012bbu neapliecina ne identiska akt\u012bva vai saist\u012bbas kot\u0113ta cena akt\u012bv\u0101 tirg\u016b, ne v\u0113rt\u0113\u0161anas metodes, kur\u0101 izmantotie nenov\u0113rojamie ievaddati tiek uzskat\u012bti par neb\u016btiskiem attiec\u012bb\u0101 uz radu\u0161os starp\u012bbu, rezult\u0101ti, finan\u0161u instruments tiek s\u0101kotn\u0113ji nov\u0113rt\u0113ts patiesaj\u0101 v\u0113rt\u012bb\u0101, kas kori\u0123\u0113ta, lai atspogu\u013cotu starp\u012bbu starp patieso v\u0113rt\u012bbu s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas br\u012bd\u012b un dar\u012bjuma cenu. V\u0113l\u0101k \u0161\u012b starp\u012bba tiek atbilsto\u0161i atz\u012bta pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101, \u0146emot v\u0113r\u0101 instrumenta paredzamo izmanto\u0161anas laiku, bet ne v\u0113l\u0101k k\u0101 br\u012bd\u012b, kad v\u0113rt\u012bbu piln\u012bb\u0101 var pamatot ar nov\u0113rojamiem tirgus datiem vai ar\u012b dar\u012bjums ir pabeigts. Koncerns atz\u012bst izmai\u0146as starp paties\u0101s v\u0113rt\u012bbas hierarhijas l\u012bme\u0146iem t\u0101 p\u0101rskata perioda beig\u0101s, kur\u0101 notiku\u0161as izmai\u0146as. Gad\u012bjum\u0101, ja vad\u012bba uzskata, ka finan\u0161u akt\u012bvu vai saist\u012bbu paties\u0101 v\u0113rt\u012bba b\u016btiski at\u0161\u0137iras no to uzskaites v\u0113rt\u012bbas, \u0161\u0101das paties\u0101s v\u0113rt\u012bbas ir \u012bpa\u0161i atkl\u0101tas. Skat\u012bt ar\u012b 32. pielikumu. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-15": { "value": "(f) Finan\u0161u akt\u012bvu un pas\u012bvu savstarp\u0113jais ieskaits Finan\u0161u akt\u012bvi un saist\u012bbas tiek ieskait\u012btas un bilanc\u0113 uzr\u0101d\u012btas neto summ\u0101, ja ir likum\u012bgi piem\u0113rojamas ties\u012bbas \u0161\u0101di uzr\u0101d\u012bt atz\u012bt\u0101s summas un ir nodoms nor\u0113\u0137in\u0101ties uz neto atz\u012bto summu pamata vai ar\u012b ir pl\u0101ns vienlaic\u012bgi nor\u0113\u0137in\u0101ties par attiec\u012bgo akt\u012bvus un saist\u012bbu. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-16": { "value": "(g) Darbinieku labumi - \u012astermi\u0146a darbinieku labumi \u012astermi\u0146a darbinieku pabalsti tiek uzskait\u012bti izdevumos, kad tiek sniegts attiec\u012bgais pakalpojums. Saist\u012bbas tiek atz\u012btas par summu, ko paredz\u0113ts samaks\u0101t, ja Koncernam ir pa\u0161reiz\u0113js juridisks vai prakses rad\u012bts pien\u0101kums samaks\u0101t \u0161o summu darbinieka iepriek\u0161 sniegt\u0101 darba rezult\u0101t\u0101 un ja \u0161o pien\u0101kumu var ticami nov\u0113rt\u0113t. - Uz akcij\u0101m balst\u012bti maks\u0101jumu nol\u012bgumi \u2011Darbiniekiem pie\u0161\u0137ir\u0161anas datum\u0101 pie\u0161\u0137irto uz akcij\u0101m balst\u012btu maks\u0101jumu ar pa\u0161u kapit\u0101lu paties\u0101 v\u0113rt\u012bba parasti tiek atz\u012bta k\u0101 izdevumi, attiec\u012bgi palielinot pa\u0161u kapit\u0101lu pie\u0161\u0137ir\u0161anas perioda laik\u0101. Izdevumos atz\u012bt\u0101 summa tiek kori\u0123\u0113ta, lai atspogu\u013cotu to pie\u0161\u0137\u012brumu skaitu, attiec\u012bb\u0101 uz kuriem ir sagaid\u0101ms, ka tiks izpild\u012bti saist\u012btie darba un netirgus izpildes nosac\u012bjumi, t\u0101d\u0113j\u0101di gal\u012bgi atz\u012bt\u0101 summa pamatojas uz to pie\u0161\u0137\u012brumu skaitu, kuri atbilst attiec\u012bgajiem darba un netirgus izpildes nosac\u012bjumiem garant\u0113\u0161anas datum\u0101. Uz akcij\u0101m balst\u012btiem maks\u0101jumiem ar nosac\u012bjumiem, kas nav saist\u012bti ar ties\u012bbu pie\u0161\u0137ir\u0161anu, uz akcij\u0101m balst\u012bt\u0101 maks\u0101juma paties\u0101 v\u0113rt\u012bba pie\u0161\u0137ir\u0161anas datum\u0101 tiek nov\u0113rt\u0113ta, lai atspogu\u013cotu \u0161\u0101dus nosac\u012bjumus, un netiek veikta korekcija, lai \u0146emtu v\u0113r\u0101 at\u0161\u0137ir\u012bbas starp gaid\u012btajiem un faktiskajiem rezult\u0101tiem. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-18": { "value": "(h) Nemateri\u0101lie ieguld\u012bjumi (ieskaitot nemateri\u0101lo v\u0113rt\u012bbu) Visi nemateri\u0101lie ieguld\u012bjumi s\u0101kotn\u0113ji tiek nov\u0113rt\u0113ti ieg\u0101des v\u0113rt\u012bb\u0101. Nemateri\u0101lie akt\u012bvi ir uzskait\u012bti to s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to amortiz\u0101ciju un v\u0113rt\u012bbas samazin\u0101jumu. Koncernam ir izstr\u0101d\u0101ta detaliz\u0113ta nemateri\u0101lo akt\u012bvu kapitaliz\u0101cijas politika, kas ietver izstr\u0101des projektu uzskaiti. Koncernam rodas programmat\u016bras un l\u012bdz\u012bgu akt\u012bvu izstr\u0101des izmaksas, kuras var tikt kapitaliz\u0113tas. Kapitaliz\u0113tie izdevumi var rasties, sa\u0146emot pakalpojumus no \u0101rienes vai izstr\u0101d\u0101jot iek\u0161\u0113ji. Kapitaliz\u0113ti tiek tikai t\u0101di akt\u012bvi, kuri ir atsevi\u0161\u0137i identific\u0113jami, Koncerns tos kontrol\u0113, ir dro\u0161i ticams, ka no to izmanto\u0161anas n\u0101kotn\u0113 Koncernam sagaid\u0101ms saimniecisks labums un kuru izmaksas p\u0101rsniedz Koncerna noteikto minim\u0101lo slieksni (EUR 150). Nemateri\u0101lo akt\u012bvu izmaksas, kas rodas projekta izp\u0113tes posm\u0101, netiek kapitaliz\u0113tas. Izmaksas p\u0113tniec\u012bbai tiek iek\u013cautas izmaks\u0101s to ra\u0161an\u0101s br\u012bd\u012b. Amortiz\u0101ciju s\u0101k uzskait\u012bt br\u012bd\u012b, kad akt\u012bvs atrodas viet\u0101 un apst\u0101k\u013cos, kas nepiecie\u0161ami, lai tas var\u0113tu darboties t\u0101, k\u0101 to paredz\u0113jusi vad\u012bba un akcept\u0113jusi atbild\u012bg\u0101 persona. Amortiz\u0101cija tiek apr\u0113\u0137in\u0101ta akt\u012bva lietder\u012bg\u0101s lieto\u0161anas laik\u0101, izmantojot line\u0101ro metodi. Saska\u0146\u0101 ar vad\u012bbas r\u012bkojumu, nemateri\u0101lie akt\u012bvi tiek amortiz\u0113ti sekojo\u0161i: gadi Patenti, licences, pre\u010du z\u012bmes un taml\u012bdz\u012bgas ties\u012bbas 3 - 5 Citi nemateri\u0101lie ieguld\u012bjumi (ieskaitot programmat\u016bras) 3 - 5 Iek\u0161\u0113ji izstr\u0101d\u0101ta programmat\u016bra 4 Nemateri\u0101lo v\u0113rt\u012bbu s\u0101kotn\u0113ji nov\u0113rt\u0113 ieg\u0101des izmaks\u0101s, kas rodas, ieg\u0101d\u0101joties meitas sabiedr\u012bbas, un t\u0101 ir nodot\u0101s atl\u012bdz\u012bbas kopsummas un nekontrol\u0113jo\u0161\u0101s l\u012bdzdal\u012bbas summas p\u0101rsniegums p\u0101r identific\u0113jamo ieg\u0101d\u0101to akt\u012bvu un p\u0101r\u0146emto saist\u012bbu neto patieso v\u0113rt\u012bbu. Ja \u0161\u012b atl\u012bdz\u012bba ir maz\u0101ka par ieg\u0101d\u0101t\u0101s meitas sabiedr\u012bbas neto akt\u012bvu patieso v\u0113rt\u012bbu, pe\u013c\u0146u nekav\u0113joties atz\u012bst pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101. Atz\u012bto nemateri\u0101lo v\u0113rt\u012bbu attiecina uz naudu ieneso\u0161aj\u0101m vien\u012bb\u0101m un to nov\u0113rt\u0113 ieg\u0101des izmaks\u0101s, atskaitot uzkr\u0101tos zaud\u0113jumus no v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s. Nemateri\u0101l\u0101s v\u0113rt\u012bbas samazin\u0101\u0161anos p\u0101rbaudes Koncerns veic vismaz reizi gad\u0101 un ikreiz, kad ir paz\u012bmes, ka nemateri\u0101l\u0101s v\u0113rt\u012bbas v\u0113rt\u012bba var\u0113tu b\u016bt samazin\u0101jusies. Jebkurus v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s izdevumus atz\u012bst k\u0101 izdevumus pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 taj\u0101 period\u0101, kur\u0101 tie ir radu\u0161ies. Ja tiek atsavin\u0101tas meitas sabiedr\u012bbas, pe\u013c\u0146a vai zaud\u0113jumi no atsavin\u0101\u0161anas ietver nemateri\u0101l\u0101s v\u0113rt\u012bbas uzskaites v\u0113rt\u012bbu, kas attiecas uz p\u0101rdoto meitas sabiedr\u012bbu. Akt\u012bvu atliku\u0161\u0101s v\u0113rt\u012bbas, lietder\u012bg\u0101s lieto\u0161anas laiks un nolietojuma metodes tiek p\u0101rskat\u012btas un, ja nepiecie\u0161ams, kori\u0123\u0113tas katru gadu. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-306": { "value": "Amortiz\u0101ciju s\u0101k uzskait\u012bt br\u012bd\u012b, kad akt\u012bvs atrodas viet\u0101 un apst\u0101k\u013cos, kas nepiecie\u0161ami, lai tas var\u0113tu darboties t\u0101, k\u0101 to paredz\u0113jusi vad\u012bba un akcept\u0113jusi atbild\u012bg\u0101 persona. Amortiz\u0101cija tiek apr\u0113\u0137in\u0101ta akt\u012bva lietder\u012bg\u0101s lieto\u0161anas laik\u0101, izmantojot line\u0101ro metodi. Saska\u0146\u0101 ar vad\u012bbas r\u012bkojumu, nemateri\u0101lie akt\u012bvi tiek amortiz\u0113ti sekojo\u0161i: gadi Patenti, licences, pre\u010du z\u012bmes un taml\u012bdz\u012bgas ties\u012bbas 3 - 5 Citi nemateri\u0101lie ieguld\u012bjumi (ieskaitot programmat\u016bras) 3 - 5 Iek\u0161\u0113ji izstr\u0101d\u0101ta programmat\u016bra 4 Visus pamatl\u012bdzek\u013cus s\u0101kotn\u0113ji nov\u0113rt\u0113 ieg\u0101des izmaks\u0101s. Pamatl\u012bdzek\u013ci ir uzskait\u012bti to s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to nolietojumu un v\u0113rt\u012bbas samazin\u0101jumu. Nolietojums tiek apr\u0113\u0137in\u0101ts akt\u012bva lietder\u012bg\u0101s lieto\u0161anas laik\u0101, izmantojot line\u0101ro metodi. Saska\u0146\u0101 ar vad\u012bbas r\u012bkojumu, pamatl\u012bdzek\u013ci tiek amortiz\u0113ti sekojo\u0161i: gadi \u0112kas un b\u016bves 20 P\u0101r\u0113jie pamatl\u012bdzek\u013ci un invent\u0101rs 3 - 5 Ilgtermi\u0146a ieguld\u012bjumi nom\u0101tajos pamatl\u012bdzek\u013cos 1 - 19 Lieto\u0161anas ties\u012bbas telp\u0101m 1 - 19 Lieto\u0161anas ties\u012bbas automa\u0161\u012bn\u0101m 3 - 4 ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-19": { "value": "(i) Pamatl\u012bdzek\u013ci Visus pamatl\u012bdzek\u013cus s\u0101kotn\u0113ji nov\u0113rt\u0113 ieg\u0101des izmaks\u0101s. Pamatl\u012bdzek\u013ci ir uzskait\u012bti to s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to nolietojumu un v\u0113rt\u012bbas samazin\u0101jumu. Nolietojums tiek apr\u0113\u0137in\u0101ts akt\u012bva lietder\u012bg\u0101s lieto\u0161anas laik\u0101, izmantojot line\u0101ro metodi. Saska\u0146\u0101 ar vad\u012bbas r\u012bkojumu, pamatl\u012bdzek\u013ci tiek amortiz\u0113ti sekojo\u0161i: gadi \u0112kas un b\u016bves 20 P\u0101r\u0113jie pamatl\u012bdzek\u013ci un invent\u0101rs 3 - 5 Ilgtermi\u0146a ieguld\u012bjumi nom\u0101tajos pamatl\u012bdzek\u013cos 1 - 19 Lieto\u0161anas ties\u012bbas telp\u0101m 1 - 19 Lieto\u0161anas ties\u012bbas automa\u0161\u012bn\u0101m 3 - 4 Akt\u012bvu atliku\u0161\u0101s v\u0113rt\u012bbas, lietder\u012bg\u0101s lieto\u0161anas laiks un nolietojuma metodes tiek p\u0101rskat\u012btas un, ja nepiecie\u0161ams, kori\u0123\u0113tas katru gadu. Pamatl\u012bdzek\u013ca uzskaites v\u0113rt\u012bbas atz\u012b\u0161anu p\u0101rtrauc, ja tas tiek atsavin\u0101ts vai gad\u012bjum\u0101, kad no akt\u012bva turpm\u0101k\u0101s lieto\u0161anas n\u0101kotn\u0113 nav gaid\u0101mi nek\u0101di saimnieciskie labumi. Jebk\u0101da pe\u013c\u0146a vai zaud\u0113jumi, kas radu\u0161ies akt\u012bva atz\u012b\u0161anas p\u0101rtrauk\u0161anas rezult\u0101t\u0101 (ko apr\u0113\u0137ina k\u0101 starp\u012bbu starp neto ie\u0146\u0113mumiem no atsavin\u0101\u0161anas un pamatl\u012bdzek\u013ca bilances v\u0113rt\u012bbu), tiek atz\u012bta pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 taj\u0101 period\u0101, kad notikusi akt\u012bva atz\u012b\u0161anas p\u0101rtrauk\u0161ana. Nom\u0101to pamatl\u012bdzek\u013cu kapit\u0101l\u0101 remonta izmaksas tiek norakst\u012btas p\u0113c line\u0101r\u0101s metodes \u012bs\u0101kaj\u0101 no kapit\u0101lo uzlabojumu lietder\u012bg\u0101s izmanto\u0161anas laika un nomas perioda. Pamatl\u012bdzek\u013cu teko\u0161\u0101 remonta un uztur\u0113\u0161anas izmaksas tiek iek\u013cautas t\u0101 perioda pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101, kur\u0101 t\u0101s ir radu\u0161\u0101s. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-20": { "value": "(j) Ieguld\u012bjumi meitas sabiedr\u012bb\u0101s Sabiedr\u012bbas atsevi\u0161\u0137ajos finan\u0161u p\u0101rskatos Finan\u0161u p\u0101rskatos ieguld\u012bjumi meitas sabiedr\u012bb\u0101s (2023. gada 31. decembr\u012b SIA ViziaFinance un UAB DelfinGroup LT) tiek uzskait\u012bti s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot v\u0113rt\u012bbas samazin\u0101jumu. Pa\u0161izmaksa atspogu\u013co atl\u012bdz\u012bbu, kas samaks\u0101ta par meitas vai asoci\u0113to uz\u0146\u0113mumu ieg\u0101di, k\u0101 ar\u012b papildu iemaksas meitas vai asoci\u0113to uz\u0146\u0113mumu pamatkapit\u0101l\u0101. V\u0113rt\u012bbas samazin\u0101\u0161an\u0101s tiek defin\u0113ta k\u0101 starp\u012bba starp ieg\u0101des v\u0113rt\u012bbu un atg\u016bstamo summu. Atg\u016bstam\u0101 v\u0113rt\u012bba ir augst\u0101k\u0101 no attiec\u012bg\u0101 akt\u012bva paties\u0101s v\u0113rt\u012bbas, atskaitot p\u0101rdo\u0161anas izmaksas, un t\u0101 lieto\u0161anas v\u0113rt\u012bbas. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-17": { "value": "(l) Kr\u0101jumi Kr\u0101jumi ir nov\u0113rt\u0113ti zem\u0101kaj\u0101 no pa\u0161izmaksas un neto p\u0101rdo\u0161anas v\u0113rt\u012bbas. Kr\u0101jumi nov\u0113rt\u0113ti, izmantojot faktisko izmaksu metodi. Koncerns katr\u0101 p\u0101rskata perioda beigu datum\u0101 nov\u0113rt\u0113, vai past\u0101v objekt\u012bvi pier\u0101d\u012bjumi kr\u0101jumu v\u0113rt\u012bbas samazin\u0101jumam un izveido uzkr\u0101jumus l\u0113nas aprites un boj\u0101tiem kr\u0101jumiem. Kr\u0101jumu zudumi tiek atz\u012bti \u0161o zudumu konstat\u0113\u0161anas br\u012bd\u012b, norakstot attiec\u012bgos kr\u0101jumus p\u0101rskata perioda pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101. Kr\u0101jumi tiek nov\u0113rt\u0113ti zem\u0101kaj\u0101 no pa\u0161izmaksas vai neto p\u0101rdo\u0161anas v\u0113rt\u012bbas.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-21": { "value": "(m) Debitoru par\u0101di Nenodro\u0161in\u0101ti aizdevumi Debitoru par\u0101dus veido aizdevumi un citi debitoru par\u0101di (citi debitori, avansi un noguld\u012bjumi), kas ir neatvasin\u0101ti finan\u0161u akt\u012bvi ar fiks\u0113tiem vai nosak\u0101miem maks\u0101jumiem. Visi aizdevumi tiek atz\u012bti, kad nauda tiek izmaks\u0101ta aizdevuma \u0146\u0113m\u0113jiem un iz\u0146emti no bilances, kad tie tiek atmaks\u0101ti. S\u0101kotn\u0113ji aizdevumi tiek nov\u0113rt\u0113ti to patiesaj\u0101 v\u0113rt\u012bb\u0101. P\u0113c tam Koncerns nov\u0113rt\u0113 pat\u0113ri\u0146a aizdevumus amortiz\u0113taj\u0101 v\u0113rt\u012bb\u0101, ja ir izpild\u012bti abi \u0161ie nosac\u012bjumi: \u25ba Finan\u0161u akt\u012bvs tiek tur\u0113ts uz\u0146\u0113m\u0113jdarb\u012bbas model\u012b ar m\u0113r\u0137i tur\u0113t finan\u0161u akt\u012bvus, lai sa\u0146emtu l\u012bgum\u0101 paredz\u0113to naudas pl\u016bsmu; \u25ba Finan\u0161u akt\u012bva l\u012bguma noteikumi noteiktos datumos rada naudas pl\u016bsmas, kas ir tikai pamatsummas un procentu maks\u0101jumi par nenomaks\u0101to pamatsummu (SPPI). Koncerns izmanto modeli v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s zaud\u0113jumu atz\u012b\u0161anai - paredzamo kred\u012btzaud\u0113jumu (ECL) modeli. Past\u0101v tr\u012bs pak\u0101pju pieeja, kuras pamat\u0101 ir finan\u0161u akt\u012bvu kred\u012bta kvalit\u0101tes izmai\u0146as kop\u0161 to s\u0101kotn\u0113j\u0101s atz\u012b\u0161anas. Praks\u0113 \u0161ie noteikumi noz\u012bm\u0113, ka uz\u0146\u0113mumiem b\u016bs j\u0101iegr\u0101mato t\u016bl\u012bt\u0113ji zaud\u0113jumi, kas vien\u0101di ar 12 m\u0113ne\u0161u ECL, s\u0101kotn\u0113ji atz\u012bstot finan\u0161u akt\u012bvus, kuru kred\u012btv\u0113rt\u012bba nav samazin\u0101ta (vai dz\u012bves cikla ECL pirc\u0113ju un pas\u016bt\u012bt\u0101ju debitoru par\u0101diem). Ja ir iev\u0113rojami palielin\u0101jies kred\u012btrisks, v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s tiek m\u0113r\u012bta, izmantojot dz\u012bves cikla ECL, nevis 12 m\u0113ne\u0161u ECL. ECL apr\u0113\u0137ins un t\u0101 galvenie elementi ir \u0161\u0101di: \u2022 PD Saist\u012bbu neizpildes varb\u016bt\u012bba ir iesp\u0113jam\u012bbas apl\u0113se, ka noteikt\u0101 laika period\u0101 saist\u012bbas netiks pild\u012btas. Saist\u012bbu neizpilde var iest\u0101ties nov\u0113rt\u0113t\u0101 perioda konkr\u0113t\u0101 laik\u0101 tika tad, ja kred\u012bta atz\u012b\u0161ana nav tikusi p\u0101rtraukta un tas joproj\u0101m atrodas portfel\u012b. \u2022 EAD Saist\u012bbu neizpildes ekspoz\u012bcija ir ekspoz\u012bcijas apl\u0113se n\u0101kotnes saist\u012bbu nepild\u012b\u0161anas datum\u0101, \u0146emot v\u0113r\u0101 paredzam\u0101s izmai\u0146as saist\u012bbu neizpildes ekspoz\u012bcij\u0101 p\u0113c p\u0101rskata datuma, tostarp pamatsummas un procentu atmaksas, neatkar\u012bgi no t\u0101, vai t\u0101s ir iepl\u0101notas l\u012bgum\u0101 vai cit\u0101di, paredzam\u0101s izsnieg\u0161anas no paredz\u0113tajiem limitiem un uzkr\u0101tie procenti no nokav\u0113tiem maks\u0101jumiem. \u2022 LGD Zaud\u0113jumi saist\u012bbu neizpildes d\u0113\u013c ir apl\u0113se par zaud\u0113jumiem, kuri rodas gad\u012bjum\u0101, ja noteikt\u0101 laika period\u0101 notiek saist\u012bbu nepild\u012b\u0161ana. Tas veidojas k\u0101 starp\u012bba starp l\u012bgum\u0101 noteiktaj\u0101m maks\u0101jamaj\u0101m naudas pl\u016bsm\u0101m un t\u0101m, kuras aizdev\u0113jam b\u016btu j\u0101sa\u0146em, tostarp no jebk\u0101da nodro\u0161in\u0101juma realiz\u0101cijas. To parasti izsaka procentos no EAD. Gaid\u0101mos kred\u012btzaud\u0113jumus apr\u0113\u0137ina k\u0101 PD riska dar\u012bjuma ar saist\u012bbu neizpildi EAD un zaud\u0113jumu doto saist\u012bbu neizpildes LGD funkciju. \u2022 PD r\u0101d\u012bt\u0101ju apr\u0113\u0137ina, nosakot, cik lielu \u012bpatsvaru v\u0113sturiskaj\u0101 kred\u012btportfel\u012b aiz\u0146em kred\u012bti ar kav\u0113jumu virs 90 dien\u0101m vai tie, kas ir p\u0101rdoti par\u0101du ced\u0113\u0161anas dar\u012bjumos. \u2022 LGD apr\u0113\u0137ins ir balst\u012bts uz atg\u016btajiem l\u012bdzek\u013ciem par aizdevumiem, kas p\u0101rsniedz 90 dienas, vai ced\u0113tiem aizdevumiem. Atg\u016btos l\u012bdzek\u013cus diskont\u0113, izmantojot m\u0113ne\u0161a efekt\u012bvo procentu likmi EIR. 9. SFPS v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s model\u012b tiek izmantota tr\u012bs pak\u0101pju pieeja atkar\u012bb\u0101 no t\u0101, kad pras\u012bba tiek vai netiek izpild\u012bta, un, ja pras\u012bba tiek atmaks\u0101ta, vai ir noticis iev\u0113rojams kred\u012btriska pieaugums. 1. 1. posms - 12 m\u0113ne\u0161u ECL attiecas uz vis\u0101m eso\u0161aj\u0101m pras\u012bb\u0101m, kur\u0101m nav b\u016btiska kred\u012btriska riska pieauguma paz\u012bmju. ECL apr\u0113\u0137ina, izmantojot 12 m\u0113ne\u0161u PD, kas atspogu\u013co saist\u012bbu neizpildes varb\u016bt\u012bbu n\u0101kamajos 12 m\u0113ne\u0161os. Tiem akt\u012bviem, kuru atliku\u0161ais termi\u0146\u0161 ir maz\u0101ks par 12 m\u0113ne\u0161iem, tiek izmantots PD, kas atbilst atliku\u0161ajam termi\u0146am. 2. 2. posms - attiecas uz pras\u012bb\u0101m, kur\u0101m ir paz\u012bme (-es) par b\u016btisku riska pieaugumu (kav\u0113juma dienas > 30 dienas, bet maz\u0101k nek\u0101 vai vien\u0101ds ar 90 dienas). Standarts pieprasa ECL apr\u0113\u0137in\u0101\u0161anu, pamatojoties uz dz\u012bves cikla PD, kas atspogu\u013co saist\u012bbu neizpildes varb\u016bt\u012bbu finan\u0161u akt\u012bvu atliku\u0161aj\u0101 apl\u0113staj\u0101 dz\u012bves laik\u0101. Uzkr\u0101jumi \u0161aj\u0101 posm\u0101 ir liel\u0101ki, jo tiek palielin\u0101ts risks un tiek apsv\u0113rta ilg\u0101ka laika perioda ietekme sal\u012bdzin\u0101jum\u0101 ar 12 m\u0113ne\u0161iem 1. posm\u0101. 3. 3. posms - finan\u0161u akt\u012bvi tiek atz\u012bti 3. posm\u0101, kad ir objekt\u012bvi pier\u0101d\u012bjumi par aizdevuma v\u0113rt\u012bbas samazin\u0101\u0161anos (kav\u0113juma dienas > 90 dienas). L\u012bdz\u012bgi k\u0101 2. posm\u0101 ar\u012b uzkr\u0101jumi kred\u012btzaud\u0113jumiem tiek r\u0113\u0137in\u0101ti, pamatojoties uz dz\u012bves cikla ECL. Nor\u0113\u0137inu kav\u0113jums 30 vai vair\u0101k dienu laik\u0101 tiek v\u0113rt\u0113ts, pamatojoties uz t\u0101 faktisko iest\u0101\u0161anos. P\u0101r\u0113j\u0101s paaugstin\u0101t\u0101 riska paz\u012bmes un to ietekme ir j\u0101analiz\u0113 katr\u0101 gad\u012bjum\u0101 atsevi\u0161\u0137i, un klienta riska l\u012bme\u0146a izmai\u0146as j\u0101veic, balstoties uz vad\u012bbas v\u0113rt\u0113jumu. \u0160im nov\u0113rt\u0113jumam ir simetrisks raksturs, \u013caujot finan\u0161u akt\u012bvu kred\u012btriskam p\u0101riet uz 1. posmu, ja kred\u012btriska pieaugums kop\u0161 aizdevuma izsnieg\u0161anas br\u012b\u017ea ir samazin\u0101jies un vairs netiek uzskat\u012bts par b\u016btisku. (m) Debitoru par\u0101di (turpin\u0101jums) Saist\u012bbu neizpildi vai t\u0101s iesp\u0113jam\u012bbu n\u0101kotn\u0113 var sadal\u012bt \u0161\u0101dos notikumos: \u2022 Maks\u0101jumu sa\u0146em\u0161anas neiesp\u0113jam\u012bba. Pamatojoties uz objekt\u012bviem pier\u0101d\u012bjumiem, var pie\u0146emt, ka klients nesp\u0113s nok\u0101rtot visas finansi\u0101l\u0101s saist\u012bbas un situ\u0101ciju nevar apmierino\u0161i atrisin\u0101t. \u2022 Maks\u0101juma kav\u0113\u0161ana. L\u012bgums tiek uzskat\u012bts par t\u0101du, kur\u0101 netiek pild\u012btas saist\u012bbas, ja klients vairs nesp\u0113j vai nev\u0113las pild\u012bt maks\u0101jumu saist\u012bbas, piem\u0113ram, p\u0113c jebkura no \u0161\u0101diem gad\u012bjumiem: a) maks\u0101jumi ir nokav\u0113ti vair\u0101k nek\u0101 90 dienas; b) klients neatbild uz atg\u0101din\u0101jumiem par maks\u0101jumu un v\u0113lmi sazin\u0101ties; c) klients ir maks\u0101tnesp\u0113j\u012bgs vai miris; d) konstat\u0113ta identit\u0101tes z\u0101dz\u012bba, t.i., izmantota ne\u012bsta kred\u012bta sa\u0146\u0113m\u0113ja identit\u0101te. Koncerns nep\u0101rtraukti uzrauga visus akt\u012bvus, uz kuriem attiecas ECL, lai noteiktu, vai ir b\u016btiski palielin\u0101jies kred\u012btrisks. Ja tas palielin\u0101s, tiek veiktas atbilsto\u0161as ECL korekcijas. Ja aizdevumus nav iesp\u0113jams atg\u016bt, tie tiek norakst\u012bti un atskait\u012bti no uzkr\u0101jumiem zaud\u0113jumiem no aizdevumu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s. Tos nenoraksta, kam\u0113r nav pabeigtas visas nepiecie\u0161am\u0101s juridisk\u0101s proced\u016bras un nav noteikts piln\u012bgs zaud\u0113jumu apm\u0113rs. Koncernam ir nosl\u0113gts l\u012bgums ar tre\u0161o pusi par regul\u0101ru debitoru par\u0101du par izsniegtiem aizdevumiem ced\u0113\u0161anu. Zaud\u0113jumi no \u0161iem dar\u012bjumiem tika atz\u012bti p\u0101rskata gad\u0101 p\u0101r\u0113jo saimniecisk\u0101s darb\u012bbas izmaksu sast\u0101v\u0101. P\u0101r\u0113jo debitoru, avansa maks\u0101jumu un noguld\u012bjumu atg\u016bstam\u012bba tiek v\u0113rt\u0113ta individu\u0101li, ja ir k\u0101das paz\u012bmes, ka akt\u012bva neto uzskaites v\u0113rt\u012bba p\u0101rsniedz t\u0101 atg\u016bstamo v\u0113rt\u012bbu. Jebkur\u0161 ECL finan\u0161u akt\u012bviem, kas nav aizdevumu portfelis vai aizdevumi saist\u012btaj\u0101m sabiedr\u012bb\u0101m, nav b\u016btisks. Lombarda aizdevumi Lombarda aizdevumi ir ar \u0137\u012blu nodro\u0161in\u0101ti aizdevumi bez regresa ties\u012bb\u0101m. Ja klients neatp\u0113rk ie\u0137\u012bl\u0101to objektu, atmaks\u0101jot nodro\u0161in\u0101to aizdevumu l\u012bdz l\u012bguma termi\u0146a beig\u0101m, Koncernam ir ties\u012bbas atsavin\u0101t preces, lai segtu aizdevuma atlikumu. Lombarda aizdevumi tiek atz\u012bti, kad aiz\u0146\u0113m\u0113jiem tiek izmaks\u0101ta nauda, un to atz\u012b\u0161ana tiek p\u0101rtraukta, atmaks\u0101jot ien\u0101kumus neso\u0161us aizdevumus vai p\u0101rdodot nodro\u0161in\u0101jumu ien\u0101kumus neneso\u0161iem aizdevumiem. T\u0101 k\u0101 lombarda aizdevumi neatbilst SPPI krit\u0113rijiem, tos s\u0101kotn\u0113ji atz\u012bst un p\u0113c tam nov\u0113rt\u0113 patiesaj\u0101 v\u0113rt\u012bb\u0101. Lombarda aizdevumu portfelis tiek iedal\u012bts div\u0101s kategorij\u0101s: ien\u0101kumus neso\u0161u un ien\u0101kumus neneso\u0161u aizdevumu portfe\u013cos. Ien\u0101kumus neso\u0161o aizdevumu portfel\u012b ietilpst aizdevumi, kuru atmaksas termi\u0146\u0161 v\u0113l nav iest\u0101jies, vai aizdevumi, kas jau ir pagarin\u0101ti. Ien\u0101kumu neneso\u0161o aizdevumu portfel\u012b ietilpst aizdevumi, kuri nav atmaks\u0101ti dz\u0113\u0161anas termi\u0146\u0101 un kuru atmaksa ir atkar\u012bga no nodro\u0161in\u0101juma realiz\u0101cijas. Lombarda aizdevumu SPPI SPPI nov\u0113rt\u0113jums lombarda aizdevumiem ir \u013coti subjekt\u012bvs. Nosakot, vai SPPI krit\u0113riji ir izpild\u012bti, galven\u0101 uzman\u012bba tika piev\u0113rsta tam, ka aizdevumos nav iek\u013cautas regresa ties\u012bbas, apvienojum\u0101 ar sal\u012bdzino\u0161i augstu aizdevumu neizpildes risku un aizdevumu cenu strukt\u016bru. \u0145emot v\u0113r\u0101 to, ka ien\u0101kumi no lombarda aizdevumiem saist\u012bbu neizpildes gad\u012bjum\u0101 ir cie\u0161i saist\u012bti ar nodro\u0161in\u0101juma p\u0101rdo\u0161anu, tika secin\u0101ts, ka lombarda aizdevumi neatbilst SPPI krit\u0113rijiem, un t\u0101p\u0113c tie ir j\u0101uzskaita patiesaj\u0101 v\u0113rt\u012bb\u0101 ar atspogu\u013cojumu pe\u013c\u0146\u0101 vai zaud\u0113jumos. \u0160\u0101 riska nov\u0113rt\u0113\u0161anas un p\u0101rvald\u012bbas proced\u016bras zin\u0101m\u0101 m\u0113r\u0101 ir ierobe\u017eotas, \u0146emot v\u0113r\u0101 aizdevuma nodro\u0161in\u0101jumam izmantoto \u0137\u012blu. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLoansAndReceivablesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-22": { "value": "(n) Nomas Koncerns k\u0101 nomnieks Koncerns piem\u0113ro vienotu atz\u012b\u0161anas un nov\u0113rt\u0113\u0161anas pieeju visiem nomas l\u012bgumiem, iz\u0146emot \u012bstermi\u0146a nomu un mazv\u0113rt\u012bgu akt\u012bvu nomu. Koncerns atz\u012bst nomas saist\u012bbas veikt nomas maks\u0101jumus un lieto\u0161anas ties\u012bbu akt\u012bvus, kas atspogu\u013co eso\u0161o akt\u012bvu lieto\u0161anas ties\u012bbas. Lieto\u0161anas ties\u012bbu akt\u012bvi Koncerns atz\u012bst lieto\u0161anas ties\u012bbu akt\u012bvus nomas s\u0101kuma datum\u0101 (t.i., dien\u0101, kad nomas pamat\u0101 eso\u0161ais akt\u012bvs ir pieejams lieto\u0161anai). Lieto\u0161anas ties\u012bbu akt\u012bvus nov\u0113rt\u0113 ieg\u0101des v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to nolietojumu un v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s zaud\u0113jumus, un kori\u0123\u0113, \u0146emot v\u0113r\u0101 nomas saist\u012bbu atk\u0101rtotu nov\u0113rt\u0113\u0161anu. Lieto\u0161anas ties\u012bbu akt\u012bvu izmaksas ietver atz\u012bto nomas saist\u012bbu summu, s\u0101kotn\u0113j\u0101s tie\u0161\u0101s izmaksas un nomas maks\u0101jumus, kas veikti ieg\u0101de dien\u0101 vai pirms t\u0101s, atskaitot visus sa\u0146emtos nomas atlaides vai l\u012bdz\u012bgus pamudin\u0101jumus. Ja vien Koncerns nav pamatoti p\u0101rliecin\u0101ts, ka nomas termi\u0146a beig\u0101s ieg\u016bst nomas akt\u012bvu, atz\u012btos lieto\u0161anas ties\u012bbu akt\u012bvus amortiz\u0113 p\u0113c line\u0101r\u0101s metodes \u012bs\u0101kaj\u0101 no akt\u012bva apl\u0113staj\u0101 lietder\u012bg\u0101s lieto\u0161anas laik\u0101 vai nomas termi\u0146\u0101. Lieto\u0161anas ties\u012bbu akt\u012bviem tiek veikta v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s p\u0101rbaude. Nomas saist\u012bbas Nomas s\u0101kuma datum\u0101 Koncerns atz\u012bst nomas saist\u012bbas, kas nov\u0113rt\u0113tas p\u0113c nomas termi\u0146\u0101 veicamo nomas maks\u0101jumu pa\u0161reiz\u0113j\u0101s v\u0113rt\u012bbas. Nomas maks\u0101jumi ietver fiks\u0113tus maks\u0101jumus (ieskaitot b\u016btiskus fiks\u0113tus maks\u0101jumus), atskaitot visus sa\u0146emam\u0101s nomas atlaides vai l\u012bdz\u012bgus pamudin\u0101jumus, main\u012bgos nomas maks\u0101jumus, kas ir atkar\u012bgi no indeksa vai likmes, un summas, kuras paredz\u0113ts samaks\u0101t saska\u0146\u0101 ar atliku\u0161\u0101s v\u0113rt\u012bbas garantij\u0101m. Nomas maks\u0101jumos ietilpst ar\u012b pirkuma opcijas izmanto\u0161anas cena, \u0161\u012bs ties\u012bbas Koncernam sapr\u0101t\u012bgi nov\u0113rt\u0113jot, un soda naudas par nomas izbeig\u0161anu, ja nomas termi\u0146\u0161 atspogu\u013co to, ka Koncerns izmantos iesp\u0113ju izbeigt l\u012bgumu. Main\u012bgos nomas maks\u0101jumus, kas nav atkar\u012bgi no indeksa vai likmes, atz\u012bst par izdevumiem taj\u0101 period\u0101, kur\u0101 notiek notikums vai nosac\u012bjums, kas izraisa maks\u0101jumu. Apr\u0113\u0137inot nomas maks\u0101jumu pa\u0161reiz\u0113jo v\u0113rt\u012bbu, Koncerns izmanto t\u0101 aiz\u0146\u0113mumu procentu likmi uz nomas s\u0101kuma dienu, ja konkr\u0113t\u0101 noma l\u012bguma procentu likme nav viegli nosak\u0101ma. P\u0113c s\u0101kuma datuma nomas saist\u012bbu summa tiek palielin\u0101ta, lai atspogu\u013cotu procentu uzkr\u0101\u0161anos, un samazin\u0101ta par veiktajiem nomas maks\u0101jumiem. Turkl\u0101t nomas saist\u012bbu uzskaites v\u0113rt\u012bba tiek p\u0101rv\u0113rt\u0113ta, ja tiek veiktas nomas termi\u0146a izmai\u0146as, p\u0113c b\u016bt\u012bbas fiks\u0113tu nomas maks\u0101jumu izmai\u0146as vai izmai\u0146as b\u0101zes akt\u012bva ieg\u0101des iesp\u0113jas nov\u0113rt\u0113jum\u0101. Koncerns nepiem\u0113ro SFPS pied\u0101v\u0101to atvieglojumu attiec\u012bb\u0101 uz COVID-19 saist\u012bt\u0101m izmai\u0146\u0101m \u012bres l\u012bgumos, bet kori\u0123\u0113 gan lieto\u0161anas ties\u012bbu akt\u012bvus, gan nomas saist\u012bbas, kad notiek nomas l\u012bgumu izmai\u0146as. \u012astermi\u0146a un mazv\u0113rt\u012bgo akt\u012bvu noma Koncerns \u012bstermi\u0146a nomas l\u012bgumiem piem\u0113ro \u012bstermi\u0146a nomas atz\u012b\u0161anas atbr\u012bvojumu (t.i., tiem nomas l\u012bgumiem, kuru nomas termi\u0146\u0161 ir 12 m\u0113ne\u0161i vai maz\u0101k no s\u0101kuma datuma un kas nesatur pirk\u0161anas iesp\u0113ju). Tas attiecas ar\u012b uz mazv\u0113rt\u012bgu akt\u012bvu atz\u012b\u0161anas atbr\u012bvojumu attiec\u012bb\u0101 uz apr\u012bkojuma nomu, kas tiek uzskat\u012bts par zemu (t.i., zem\u0101ku par 4,5 t\u016bksto\u0161iem eiro). \u012ares maks\u0101jumi par \u012bstermi\u0146a un mazv\u0113rt\u012bgu akt\u012bvu nomu tiek atz\u012bti k\u0101 izdevumi p\u0113c line\u0101r\u0101s metodes nomas termi\u0146a laik\u0101.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-23": { "value": "(o) Nodok\u013ci Koncerna nodok\u013ci par periodu sast\u0101v no apr\u0113\u0137in\u0101t\u0101\u0304 uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca par p\u0101rskata periodu un atlikta\u0304 nodok\u013ca. P\u0101rskata perioda uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca saist\u012bbas par pa\u0161reiz\u0113jo un iepriek\u0161\u0113jiem periodiem nov\u0113rt\u0113 atbilsto\u0161i summai, kuru paredz\u0113ts samaks\u0101t nodok\u013cu administr\u0101cijai, atbilsto\u0161i nodok\u013cu likm\u0113m un p\u0101rskata datuma\u0304 sp\u0113ka\u0304 eso\u0161ajiem vai turpm\u0101k pie\u0146emtajiem nodok\u013cu likumiem. Uz\u0146\u0113mumu ien\u0101kuma nodokli apr\u0113\u0137ina par sadal\u012bto pe\u013c\u0146u vai izdevumiem, kas uzskat\u0101mi par nosac\u012bti sadal\u012bto pe\u013c\u0146u (20/80 no akcion\u0101riem izmaks\u0101jam\u0101s neto summas). 2023. gada\u0304 attiec\u012bba\u0304 uz nebanku kredit\u0113\u0161anas iest\u0101d\u0113m tika pie\u0146emti groz\u012bjumi Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca likuma\u0304, kas nosaka, ka, s\u0101kot ar 2024. gadu, iest\u0101d\u0113m ir pien\u0101kums maks\u0101t nodok\u013ca piemaksu 20 procentu apm\u0113ra\u0304 no iepriek\u0161\u0113ja\u0304 gada pe\u013c\u0146as p\u0113c nodok\u013ciem, kas tiek apr\u0113\u0137in\u0101t\u0101 un samaks\u0101ta p\u0113c gada p\u0101rskata iesnieg\u0161anas. T\u0101p\u0113c papildus nodoklim, kas apr\u0113\u0137in\u0101ts par izmaks\u0101taj\u0101m dividend\u0113m, s\u0101kot no 2023.gada papildus tiek atz\u012bti izdevumi uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca piemaksai, kas apr\u0113\u0137in\u0101ta ka\u0304 20 procenti no p\u0101rskata gada\u0304 gr\u016bt\u0101s pe\u013c\u0146as p\u0113c nodok\u013ciem. P\u0101rskata gada uz\u0146\u0113mumu ien\u0101kuma nodokli no sadal\u012bt\u0101s pe\u013c\u0146as atz\u012bst br\u012bd\u012b, kad akcion\u0101rs pie\u0146\u0113mis l\u0113mumu par pe\u013c\u0146as sadali, savuk\u0101rt nodokli par nosac\u012bti sadal\u012bto pe\u013c\u0146u un nodok\u013ca piemaksu atz\u012bst pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137ina\u0304, perioda\u0304 par kuru nodokli apr\u0113\u0137ina. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-307": { "value": "Koncerna nodok\u013ci par periodu sast\u0101v no apr\u0113\u0137in\u0101t\u0101\u0304 uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca par p\u0101rskata periodu un atlikta\u0304 nodok\u013ca. Atliktais nodoklis konsolid\u0113tajos finan\u0161u p\u0101rskatos rodas no meitas uz\u0146\u0113mumu nesadal\u012bt\u0101s pe\u013c\u0146as, ja ir paredzams, ka p\u0101rskat\u0101m\u0101\u0304 n\u0101kotn\u0113 attiec\u012bgo meitas uz\u0146\u0113mumu pe\u013c\u0146a tiks sadal\u012bta. Ja ir pie\u0146\u0113mums par meitas uz\u0146\u0113mumu pe\u013c\u0146as sadali, atlikta\u0304 nodok\u013ca saist\u012bbas atz\u012bst konsolid\u0113tajos finan\u0161u p\u0101rskatos, izmantojot 20 procentu likmi, kas piem\u0113rojama pe\u013c\u0146as sadalei. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-24": { "value": "(p) Aiz\u0146\u0113mumi S\u0101kotn\u0113ji aiz\u0146\u0113mumi tiek atz\u012bti patiesaj\u0101 v\u0113rt\u012bb\u0101, kura l\u012bdzin\u0101s sa\u0146emtajiem naudas l\u012bdzek\u013ciem, atskaitot aizdevuma dar\u012bjuma izmaksas. Turpm\u0101kajos periodos aiz\u0146\u0113mumi tiek uzr\u0101d\u012bti amortiz\u0113taj\u0101 ieg\u0101des v\u0113rt\u012bb\u0101, kura tiek noteikta, izmantojot aiz\u0146\u0113muma efekt\u012bvo procentu likmi. Starp\u012bba starp sa\u0146emto naudas l\u012bdzek\u013cu apjomu, atskaitot ar aiz\u0146\u0113mumu sa\u0146em\u0161anu saist\u012bt\u0101s izmaksas, un aiz\u0146\u0113muma dz\u0113\u0161anas v\u0113rt\u012bbu, tiek pak\u0101peniski ietverta pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 aiz\u0146\u0113muma perioda laik\u0101.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-25": { "value": "(q) Nauda un naudas ekvivalenti Naudas pl\u016bsmas p\u0101rskata m\u0113r\u0137iem nauda un naudas ekvivalenti sast\u0101v no naudas kas\u0113, nor\u0113\u0137inu kontu atlikumiem un noguld\u012bjumiem ar termi\u0146u l\u012bdz 90 dien\u0101m.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-26": { "value": "(r) Dividen\u017eu izmaksa Dividendes, kas izmaks\u0101jamas dal\u012bbniekiem, finan\u0161u p\u0101rskatos tiek atspogu\u013cotas k\u0101 saist\u012bbas taj\u0101 period\u0101, kad dal\u012bbnieki ir apstiprin\u0101ju\u0161i dividen\u017eu izmaksu.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-27": { "value": "(s) Finan\u0161u risku p\u0101rvald\u012bba (s1) Finan\u0161u risku faktori Koncerna darb\u012bba pak\u013cauj to da\u017e\u0101diem finan\u0161u riskiem: (s1.1) \u0101rvalstu val\u016btas riskam; (s1.2) kred\u012btriskam; (s1.3) operacion\u0101lajam riskam; (s1.4) tirgus riskam; (s1.5) likvidit\u0101tes riskam. Koncerna kop\u0113j\u0101 risku p\u0101rvald\u012bba v\u0113rsta uz finan\u0161u tirgus neparedzam\u012bbu un cen\u0161as mazin\u0101t t\u0101s negat\u012bvo ietekmi uz Koncerna finan\u0161u r\u0101d\u012bt\u0101jiem. Riska p\u0101rvald\u012bba ir Finan\u0161u direktora p\u0101rzi\u0146\u0101. Finan\u0161u direktors identific\u0113, nov\u0113rt\u0113 un m\u0113\u0123ina rast risin\u0101jumus, lai izvair\u012btos no finan\u0161u riskiem, cie\u0161\u0101 sadarb\u012bb\u0101 ar cit\u0101m Koncerna strukt\u016brvien\u012bb\u0101m. (s1.1) \u0100rvalstu val\u016btas risks Koncerns darbojas galvenok\u0101rt viet\u0113j\u0101 tirg\u016b un t\u0101 pak\u013caut\u012bba \u0101rvalstu val\u016btu riskam nav noz\u012bm\u012bga. (s1.2) Kred\u012btrisks Koncernam ir kred\u012btriska koncentr\u0101cija saist\u012bb\u0101 ar pamatdarb\u012bbas specifiku \u2013 nenodro\u0161in\u0101tu aizdevumu izsnieg\u0161anu, kas saist\u012bts ar paaugstin\u0101tu izsniegto kred\u012btu atg\u016bstam\u012bbas risku. Koncerna politika ir nodro\u0161in\u0101t maksim\u0101las kontroles proced\u016bras kred\u012btu izsnieg\u0161anas proces\u0101 un savlaic\u012bgai slikto debitoru par\u0101du apzin\u0101\u0161anai un uzkr\u0101jumu veido\u0161anai. Nenodro\u0161in\u0101tu aizdevumu izsnieg\u0161an\u0101 Koncerns izmanto tr\u012bs klientu identifik\u0101cijas metodes: (i) fiziskas personas identit\u0101ti apliecino\u0161u datu ieg\u016b\u0161ana no kred\u012btiest\u0101des, (ii) klienta ien\u0101kumu p\u0101rbaude, (iii) aiz\u0146\u0113m\u0113ja iepriek\u0161\u0113jo un pa\u0161reiz\u0113jo saist\u012bbu p\u0101rbaude. Koncerns sal\u012bdzina pieteikuma veidlap\u0101 sniegto inform\u0101ciju ar inform\u0101ciju, kas sa\u0146emta no \u0101r\u0113jiem avotiem. Tiem klientiem, kuri ir sekm\u012bgi pabeigu\u0161i pirmos \u010detrus kred\u012btriska parakst\u012b\u0161anas procesa posmus, Koncerns veic automatiz\u0113tu kred\u012bta p\u0101rbaudi. Koncerna Riska un datu komandai ir iev\u0113rojama pieredze ar to, k\u0101 ieg\u016bt optim\u0101lu datu kombin\u0101ciju, izmantojot alternat\u012bvus un tradicion\u0101lus datu avotus, k\u0101 ar\u012b zin\u0101\u0161anas par to, k\u0101 izmantot apkopotos datus, lai nodro\u0161in\u0101tu augstas kvalit\u0101tes kred\u012btriska parakst\u012b\u0161anu. Koncerna veikt\u0101s kred\u012btu p\u0101rbaudes ietvaros tiek apkopoti tradicion\u0101lie Kred\u012btinform\u0101cijas biroja dati un inform\u0101cija par klienta ien\u0101kumiem. Lai p\u0101rbaud\u012btu aiz\u0146\u0113m\u0113ja kred\u012btsp\u0113ju un apr\u0113\u0137in\u0101tu par\u0101da un ien\u0101kumu attiec\u012bbu, Koncerns apkopo datus no 4-5 \u0101r\u0113jiem avotiem. Lai nov\u0113rt\u0113tu katru aizdevuma pieteikumu, Koncerns ir izstr\u0101d\u0101jis line\u0101ro noteikumu strat\u0113\u0123iju, izmantojot automatiz\u0113tu kred\u012btriska parakst\u012b\u0161anas procesu. Koncerna kred\u012btriska parakst\u012b\u0161anas mode\u013cus izstr\u0101d\u0101 centraliz\u0113ta datu zin\u0101tnes komanda. Kred\u012btriska parakst\u012b\u0161anas mode\u013cus Koncerns izstr\u0101d\u0101, pamatojoties uz inform\u0101ciju, kas ieg\u016bta klienta re\u0123istr\u0101cijas, aizdevuma pieteikuma, klienta identifik\u0101cijas, kr\u0101p\u0161anas p\u0101rbaudes un kred\u012btu p\u0101rbaudes posmos. Koncerna riska grupa r\u016bp\u012bgi uzrauga apkopoto datu kvalit\u0101ti, apstiprina un p\u0101rbauda nepiecie\u0161amo datu punktu piln\u012bgumu. Komanda nodro\u0161ina, ka kred\u012btp\u0101rbaudes strat\u0113\u0123ija ir saska\u0146ota ar kred\u012btp\u0101rbaudes mode\u013ca iestat\u012bjumiem, nosaka datu pras\u012bbas katram l\u0113muma pie\u0146em\u0161anas posmam un nodro\u0161ina efekt\u012bvu datu p\u0101rvald\u012bbu. Lombarda aizdevumu nodro\u0161in\u0101jumu nov\u0113rt\u0113\u0161anu veic apm\u0101c\u012bti v\u0113rt\u0113t\u0101ji. Koncerns ir izveidojis efekt\u012bvu un lietder\u012bgu par\u0101du piedzi\u0146as procesu, un tam ir \u012bpa\u0161a komanda, kas iev\u0113ro par\u0101du piedzi\u0146as praksi, kura piln\u012bb\u0101 atbilst viet\u0113jiem noteikumiem. Koncerns ir izstr\u0101d\u0101jis regul\u0101ru ikm\u0113ne\u0161a par\u0101du ced\u0113\u0161anas procesu un nosl\u0113dzis l\u012bgumu ar tre\u0161o pusi par izsniegtajiem nenodro\u0161in\u0101tiem aizdevumiem, kuru atmaksa kav\u0113jas no 30 l\u012bdz 90 dien\u0101m, un kuriem ir savlaic\u012bgi identific\u0113tas paz\u012bmes, kas liecina, ka aizdevumiem var\u0113tu iest\u0101ties saist\u012bbu neizpilde. Par aizdevumiem, kuru atmaksa ir kav\u0113ta vair\u0101k nek\u0101 90 dienas, ir nosl\u0113gti atsevi\u0161\u0137i cesijas l\u012bgumi. Lombarda aizdevumu gad\u012bjum\u0101 nodro\u0161in\u0101jums tiek p\u0101rdots fili\u0101l\u0113s vai e-veikal\u0101 (vid\u0113jais nodro\u0161in\u0101juma realiz\u0101cijas periods ir 3 m\u0113ne\u0161i). Turpm\u0101kaj\u0101 tabul\u0101 ir uzr\u0101d\u012bts maksim\u0101lais kred\u012btrisks bilances komponentiem. Riska pamat\u0101 ir bilanc\u0113 uzr\u0101d\u012bt\u0101s neto uzskaites v\u0113rt\u012bbas. Koncerna maksim\u0101lais kred\u012btrisks ir uzr\u0101d\u012bts bruto apjom\u0101, t.i., ne\u0146emot v\u0113r\u0101 \u0137\u012blas un citus kred\u012btu nodro\u0161in\u0101jumus. (s1.2) Kred\u012btrisks (turpin\u0101jums)
Maksim\u0101lais kred\u012btrisks
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Pras\u012bbas pret debitoriem par izsniegtajiem
kred\u012btiem
89 025 965
67 517 807
67 771 627
49 443 184
Citi debitori
913 637
574 646
572 419
393 459
Naudas l\u012bdzek\u013ci
5 928 570
2 369 029
4 914 794
2 000 924
(s1.3) Operacion\u0101lais risks Operacion\u0101lais risks ir zaud\u0113jumu risks, kas rodas \u0101r\u0113ju notikumu (dabas katastrofas, noziedz\u012bgi nodar\u012bjumi, u.c.) vai iek\u0161\u0113ju faktoru (IT sist\u0113mu darb\u012bbas p\u0101rtraukums, kr\u0101p\u0161ana, neatbilst\u012bba likumiem un iek\u0161\u0113j\u0101m proced\u016br\u0101m, citas iek\u0161\u0113j\u0101s kontroles nepiln\u012bbas) rezult\u0101t\u0101. Koncerna darb\u012bba ir pak\u013cauta Operacion\u0101lajam riskam, kura p\u0101rvald\u012b\u0161anai ir noteiktas vair\u0101kas metodes, t.sk. lai identific\u0113tu, analiz\u0113tu, zi\u0146otu un mazin\u0101tu operacion\u0101lo risku. T\u0101pat tiek veikts operacion\u0101l\u0101 riska pa\u0161nov\u0113rt\u0113jums, k\u0101 ar\u012b tiek nodro\u0161in\u0101ta jaunu produktu apstiprin\u0101\u0161ana sistem\u0101tisk\u0101 veid\u0101, lai nodro\u0161in\u0101tu, ka produkti un procesi ir atbilsto\u0161i darb\u012bbas riska videi. (s1.4) Tirgus risks Koncerns ir pak\u013cauts tirgus riskam, kas galvenok\u0101rt saist\u012bts ar procentu likmju sv\u0101rst\u012bb\u0101m starp izsniegtajiem aizdevumiem un sa\u0146emto finans\u0113jumu un piepras\u012bjumu p\u0113c Koncerna sniegtajiem pakalpojumiem. Koncerna finans\u0113juma izmaksu naudas pl\u016bsmas ir zin\u0101m\u0101 m\u0113r\u0101 atkar\u012bgas no izmai\u0146\u0101m tirgus procentu likm\u0113s. Koncerns cen\u0161as ierobe\u017eot tirgus risku, pl\u0101nojot naudas pl\u016bsmas, diversific\u0113jot pied\u0101v\u0101to produktu kl\u0101stu un fiks\u0113jot kred\u012btresursu izmaksas. Koncerns izsniedz aizdevumus ar fiks\u0113tu procentu likmi, un tam ir aiz\u0146\u0113mumi ar fiks\u0113tu un main\u012bgu likmi. 2023. gada 31. decembr\u012b vis\u0101m oblig\u0101ciju emisij\u0101m, aiz\u0146\u0113mumiem no kred\u012btiest\u0101d\u0113m un nomas l\u012bgumiem 147 t\u016bksto\u0161u EUR apm\u0113r\u0101, kas nosl\u0113gti EUR val\u016bt\u0101, ir main\u012bga procentu likmes da\u013ca, kura izteikta k\u0101 3 m\u0113ne\u0161u EURIBOR likme. Visas p\u0101r\u0113j\u0101s saist\u012bbas ir ar fiks\u0113tu procentu likmi. Procentu likmju tirgus risks tiek uzskat\u012bts par zemu. N\u0101kamaj\u0101 tabul\u0101 atspogu\u013cota ietekme uz Koncerna un Sabiedr\u012bbas pe\u013c\u0146u pirms nodok\u013ciem (12 m\u0113ne\u0161u period\u0101), mainoties procentu likm\u0113m par 100 b\u0101zes punktiem.
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
Pe\u013c\u0146a pirms uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca
+100 b\u0101zes punktu scen\u0101rijs
447 055
158 055
440 921
148 940
-100 b\u0101zes punktu scen\u0101rijs
(447 055)
(158 055)
(440 921)
(148 940)
(s.1.5) Likvidit\u0101tes risks Koncerns iev\u0113ro piesardz\u012bbas principu likvidit\u0101tes riska vad\u012bb\u0101 un atbilsto\u0161i tam uztur pietiekamu naudas l\u012bdzek\u013cu daudzumu. Koncerna vad\u012bba p\u0101rrauga likvidit\u0101tes rezerves un veido operat\u012bv\u0101s prognozes, pamatojoties uz paredzamaj\u0101m naudas pl\u016bsm\u0101m. Koncerna vad\u012bba regul\u0101ri veic likvidit\u0101tes anal\u012bzi un nodro\u0161ina pietiekamu starp\u012bbu starp \u012bstermi\u0146a saist\u012bb\u0101m un akt\u012bviem. Liel\u0101k\u0101 da\u013ca no Koncerna akt\u012bviem un saist\u012bb\u0101m ir ilgtermi\u0146a. Vad\u012bba uzskata, ka Koncerns ar pamatdarb\u012bbas aktivit\u0101t\u0113m sp\u0113s nodro\u0161in\u0101t pietiekamu likvidit\u0101tes l\u012bmeni. Finan\u0161u saist\u012bbu anal\u012bzi p\u0113c atliku\u0161ajiem faktiskajiem termi\u0146iem skat\u012bt 33. pielikum\u0101. (s2) Kapit\u0101la strukt\u016bras p\u0101rvald\u012bba Lai nodro\u0161in\u0101tu Koncerna darb\u012bbas turpin\u0101\u0161anu, taj\u0101 pa\u0161\u0101 laik\u0101 maksim\u0101li palielinot iesaist\u012bto pu\u0161u ien\u0101kumus, tiek veikta kapit\u0101la p\u0101rvald\u012b\u0161ana, kreditoru un pa\u0161u kapit\u0101la l\u012bdzsvara optimiz\u0101cija. Koncerna kapit\u0101la strukt\u016bra sast\u0101v no aiz\u0146\u0113mumiem no saist\u012btaj\u0101m person\u0101m, tre\u0161o personu aizdevumiem, oblig\u0101cij\u0101m un finan\u0161u l\u012bzinga saist\u012bb\u0101m, naudas l\u012bdzek\u013ciem un pa\u0161u kapit\u0101la, kas ietver da\u013cu kapit\u0101lu un nesadal\u012bto pe\u013c\u0146u. P\u0101rskata gada beig\u0101s koeficienti bija \u0161\u0101di:
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
40 266 544
19 113 740
40 266 544
19 113 740
Aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m
7 293 992
-
7 293 992
-
Citi aiz\u0146\u0113mumi
29 410 334
34 860 758
16 367 308
25 483 091
Nomas saist\u012bbas
3 168 456
2 918 440
2 900 867
2 918 440
Par\u0101di pieg\u0101d\u0101t\u0101jiem un darbuz\u0146\u0113m\u0113jiem, citi
2 209 367
1 598 842
2 055 466
1 495 350
kreditori un uzkr\u0101t\u0101s saist\u012bbas
Nodok\u013ci un valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas
oblig\u0101t\u0101s iemaksas
1 390 268
560 492
819 171
560 349
Bruto par\u0101di
83 738 961
59 052 272
69 703 348
49 570 970
Naudas l\u012bdzek\u013ci
(5 928 570)
(2 369 029)
(4 914 794)
(2 000 924)
Neto par\u0101di
77 810 391
56 683 243
64 788 554
47 570 046
Pa\u0161u kapit\u0101ls
21 322 113
18 105 736
14 939 916
13 844 093
Bruto par\u0101da attiec\u012bba pret pa\u0161u kapit\u0101lu
3.93
3.26
4.67
3.58
Neto par\u0101da attiec\u012bba pret pa\u0161u kapit\u0101lu
3.65
3.13
4.34
3.44
(33) Finan\u0161u saist\u012bbu anal\u012bze p\u0113c atliku\u0161ajiem l\u012bguma termi\u0146iem Tabul\u0101 uzr\u0101d\u012bts Sabiedr\u012bbas un Koncerna finan\u0161u saist\u012bbu dz\u0113\u0161anas termi\u0146u profils 31. decembr\u012b, pamatojoties uz l\u012bgum\u0101 noteiktaj\u0101m nediskont\u0113taj\u0101m atmaksas saist\u012bb\u0101m. Saist\u012bbas, kuras j\u0101atmaks\u0101 p\u0113c piepras\u012bjuma, tiek uzskat\u012btas k\u0101 atmaks\u0101jamas nekav\u0113joties. Koncerns 2023. gada 31. decembr\u012b Maz\u0101k k\u0101 3-12 1-5 Ilg\u0101k k\u0101 5 gadi Uzskaites 3 m\u0113ne\u0161i m\u0113ne\u0161i gadi Kop\u0101 v\u0113rt\u012bba Finan\u0161u saist\u012bbas Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m 909 416 14 212 652 39 239 108 - 54 361 176 40 266 544 Aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m 162 521 812 606 8 396 202 - 9 371 329 7 293 992 Citi aiz\u0146\u0113mumi 4 193 304 9 754 429 21 430 370 - 35 378 103 29 410 334 Nomas saist\u012bbas 281 241 808 782 2 010 139 886 674 3 986 836 3 168 456 Par\u0101di pieg\u0101d\u0101t\u0101jiem un darbuz\u0146\u0113m\u0113jiem 1 011 347 - - - 1 011 347 1 011 347 Kop\u0101 nediskont\u0113tas finan\u0161u saist\u012bbas 6 557 829 25 588 469 71 075 819 886 674 104 108 791 81 150 673 2022. gada 31. decembr\u012b Maz\u0101k k\u0101 3-12 1-5 Ilg\u0101k k\u0101 5 gadi Uzskaites 3 m\u0113ne\u0161i m\u0113ne\u0161i gadi Kop\u0101 v\u0113rt\u012bba Finan\u0161u saist\u012bbas Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m 311 087 16 775 016 5 401 476 - 22 487 579 19 113 740 Citi aiz\u0146\u0113mumi 4 906 939 13 104 928 20 943 662 44 378 38 999 907 34 860 758 Nomas saist\u012bbas 199 570 534 112 1 696 267 796 828 3 226 777 2 918 440 Par\u0101di pieg\u0101d\u0101t\u0101jiem un darbuz\u0146\u0113m\u0113jiem 856 429 - - - 856 429 856 429 Kop\u0101 nediskont\u0113tas finan\u0161u saist\u012bbas 6 274 025 30 414 056 28 041 405 841 206 65 570 692 57 749 367 ", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-308": { "value": "(s1.2) Kred\u012btrisks Koncernam ir kred\u012btriska koncentr\u0101cija saist\u012bb\u0101 ar pamatdarb\u012bbas specifiku \u2013 nenodro\u0161in\u0101tu aizdevumu izsnieg\u0161anu, kas saist\u012bts ar paaugstin\u0101tu izsniegto kred\u012btu atg\u016bstam\u012bbas risku. Koncerna politika ir nodro\u0161in\u0101t maksim\u0101las kontroles proced\u016bras kred\u012btu izsnieg\u0161anas proces\u0101 un savlaic\u012bgai slikto debitoru par\u0101du apzin\u0101\u0161anai un uzkr\u0101jumu veido\u0161anai. Nenodro\u0161in\u0101tu aizdevumu izsnieg\u0161an\u0101 Koncerns izmanto tr\u012bs klientu identifik\u0101cijas metodes: (i) fiziskas personas identit\u0101ti apliecino\u0161u datu ieg\u016b\u0161ana no kred\u012btiest\u0101des, (ii) klienta ien\u0101kumu p\u0101rbaude, (iii) aiz\u0146\u0113m\u0113ja iepriek\u0161\u0113jo un pa\u0161reiz\u0113jo saist\u012bbu p\u0101rbaude. Koncerns sal\u012bdzina pieteikuma veidlap\u0101 sniegto inform\u0101ciju ar inform\u0101ciju, kas sa\u0146emta no \u0101r\u0113jiem avotiem. Tiem klientiem, kuri ir sekm\u012bgi pabeigu\u0161i pirmos \u010detrus kred\u012btriska parakst\u012b\u0161anas procesa posmus, Koncerns veic automatiz\u0113tu kred\u012bta p\u0101rbaudi. Koncerna Riska un datu komandai ir iev\u0113rojama pieredze ar to, k\u0101 ieg\u016bt optim\u0101lu datu kombin\u0101ciju, izmantojot alternat\u012bvus un tradicion\u0101lus datu avotus, k\u0101 ar\u012b zin\u0101\u0161anas par to, k\u0101 izmantot apkopotos datus, lai nodro\u0161in\u0101tu augstas kvalit\u0101tes kred\u012btriska parakst\u012b\u0161anu. Koncerna veikt\u0101s kred\u012btu p\u0101rbaudes ietvaros tiek apkopoti tradicion\u0101lie Kred\u012btinform\u0101cijas biroja dati un inform\u0101cija par klienta ien\u0101kumiem. Lai p\u0101rbaud\u012btu aiz\u0146\u0113m\u0113ja kred\u012btsp\u0113ju un apr\u0113\u0137in\u0101tu par\u0101da un ien\u0101kumu attiec\u012bbu, Koncerns apkopo datus no 4-5 \u0101r\u0113jiem avotiem. Lai nov\u0113rt\u0113tu katru aizdevuma pieteikumu, Koncerns ir izstr\u0101d\u0101jis line\u0101ro noteikumu strat\u0113\u0123iju, izmantojot automatiz\u0113tu kred\u012btriska parakst\u012b\u0161anas procesu. Koncerna kred\u012btriska parakst\u012b\u0161anas mode\u013cus izstr\u0101d\u0101 centraliz\u0113ta datu zin\u0101tnes komanda. Kred\u012btriska parakst\u012b\u0161anas mode\u013cus Koncerns izstr\u0101d\u0101, pamatojoties uz inform\u0101ciju, kas ieg\u016bta klienta re\u0123istr\u0101cijas, aizdevuma pieteikuma, klienta identifik\u0101cijas, kr\u0101p\u0161anas p\u0101rbaudes un kred\u012btu p\u0101rbaudes posmos. Koncerna riska grupa r\u016bp\u012bgi uzrauga apkopoto datu kvalit\u0101ti, apstiprina un p\u0101rbauda nepiecie\u0161amo datu punktu piln\u012bgumu. Komanda nodro\u0161ina, ka kred\u012btp\u0101rbaudes strat\u0113\u0123ija ir saska\u0146ota ar kred\u012btp\u0101rbaudes mode\u013ca iestat\u012bjumiem, nosaka datu pras\u012bbas katram l\u0113muma pie\u0146em\u0161anas posmam un nodro\u0161ina efekt\u012bvu datu p\u0101rvald\u012bbu. Lombarda aizdevumu nodro\u0161in\u0101jumu nov\u0113rt\u0113\u0161anu veic apm\u0101c\u012bti v\u0113rt\u0113t\u0101ji. Koncerns ir izveidojis efekt\u012bvu un lietder\u012bgu par\u0101du piedzi\u0146as procesu, un tam ir \u012bpa\u0161a komanda, kas iev\u0113ro par\u0101du piedzi\u0146as praksi, kura piln\u012bb\u0101 atbilst viet\u0113jiem noteikumiem. Koncerns ir izstr\u0101d\u0101jis regul\u0101ru ikm\u0113ne\u0161a par\u0101du ced\u0113\u0161anas procesu un nosl\u0113dzis l\u012bgumu ar tre\u0161o pusi par izsniegtajiem nenodro\u0161in\u0101tiem aizdevumiem, kuru atmaksa kav\u0113jas no 30 l\u012bdz 90 dien\u0101m, un kuriem ir savlaic\u012bgi identific\u0113tas paz\u012bmes, kas liecina, ka aizdevumiem var\u0113tu iest\u0101ties saist\u012bbu neizpilde. Par aizdevumiem, kuru atmaksa ir kav\u0113ta vair\u0101k nek\u0101 90 dienas, ir nosl\u0113gti atsevi\u0161\u0137i cesijas l\u012bgumi. Lombarda aizdevumu gad\u012bjum\u0101 nodro\u0161in\u0101jums tiek p\u0101rdots fili\u0101l\u0113s vai e-veikal\u0101 (vid\u0113jais nodro\u0161in\u0101juma realiz\u0101cijas periods ir 3 m\u0113ne\u0161i). Turpm\u0101kaj\u0101 tabul\u0101 ir uzr\u0101d\u012bts maksim\u0101lais kred\u012btrisks bilances komponentiem. Riska pamat\u0101 ir bilanc\u0113 uzr\u0101d\u012bt\u0101s neto uzskaites v\u0113rt\u012bbas. Koncerna maksim\u0101lais kred\u012btrisks ir uzr\u0101d\u012bts bruto apjom\u0101, t.i., ne\u0146emot v\u0113r\u0101 \u0137\u012blas un citus kred\u012btu nodro\u0161in\u0101jumus. (s1.2) Kred\u012btrisks (turpin\u0101jums)
Maksim\u0101lais kred\u012btrisks
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Pras\u012bbas pret debitoriem par izsniegtajiem
kred\u012btiem
89 025 965
67 517 807
67 771 627
49 443 184
Citi debitori
913 637
574 646
572 419
393 459
Naudas l\u012bdzek\u013ci
5 928 570
2 369 029
4 914 794
2 000 924
", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-309": { "value": "(s1.4) Tirgus risks Koncerns ir pak\u013cauts tirgus riskam, kas galvenok\u0101rt saist\u012bts ar procentu likmju sv\u0101rst\u012bb\u0101m starp izsniegtajiem aizdevumiem un sa\u0146emto finans\u0113jumu un piepras\u012bjumu p\u0113c Koncerna sniegtajiem pakalpojumiem. Koncerna finans\u0113juma izmaksu naudas pl\u016bsmas ir zin\u0101m\u0101 m\u0113r\u0101 atkar\u012bgas no izmai\u0146\u0101m tirgus procentu likm\u0113s. Koncerns cen\u0161as ierobe\u017eot tirgus risku, pl\u0101nojot naudas pl\u016bsmas, diversific\u0113jot pied\u0101v\u0101to produktu kl\u0101stu un fiks\u0113jot kred\u012btresursu izmaksas. Koncerns izsniedz aizdevumus ar fiks\u0113tu procentu likmi, un tam ir aiz\u0146\u0113mumi ar fiks\u0113tu un main\u012bgu likmi. 2023. gada 31. decembr\u012b vis\u0101m oblig\u0101ciju emisij\u0101m, aiz\u0146\u0113mumiem no kred\u012btiest\u0101d\u0113m un nomas l\u012bgumiem 147 t\u016bksto\u0161u EUR apm\u0113r\u0101, kas nosl\u0113gti EUR val\u016bt\u0101, ir main\u012bga procentu likmes da\u013ca, kura izteikta k\u0101 3 m\u0113ne\u0161u EURIBOR likme. Visas p\u0101r\u0113j\u0101s saist\u012bbas ir ar fiks\u0113tu procentu likmi. Procentu likmju tirgus risks tiek uzskat\u012bts par zemu. N\u0101kamaj\u0101 tabul\u0101 atspogu\u013cota ietekme uz Koncerna un Sabiedr\u012bbas pe\u013c\u0146u pirms nodok\u013ciem (12 m\u0113ne\u0161u period\u0101), mainoties procentu likm\u0113m par 100 b\u0101zes punktiem.
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
Pe\u013c\u0146a pirms uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca
+100 b\u0101zes punktu scen\u0101rijs
447 055
158 055
440 921
148 940
-100 b\u0101zes punktu scen\u0101rijs
(447 055)
(158 055)
(440 921)
(148 940)
", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-310": { "value": "(s.1.5) Likvidit\u0101tes risks Koncerns iev\u0113ro piesardz\u012bbas principu likvidit\u0101tes riska vad\u012bb\u0101 un atbilsto\u0161i tam uztur pietiekamu naudas l\u012bdzek\u013cu daudzumu. Koncerna vad\u012bba p\u0101rrauga likvidit\u0101tes rezerves un veido operat\u012bv\u0101s prognozes, pamatojoties uz paredzamaj\u0101m naudas pl\u016bsm\u0101m. Koncerna vad\u012bba regul\u0101ri veic likvidit\u0101tes anal\u012bzi un nodro\u0161ina pietiekamu starp\u012bbu starp \u012bstermi\u0146a saist\u012bb\u0101m un akt\u012bviem. Liel\u0101k\u0101 da\u013ca no Koncerna akt\u012bviem un saist\u012bb\u0101m ir ilgtermi\u0146a. Vad\u012bba uzskata, ka Koncerns ar pamatdarb\u012bbas aktivit\u0101t\u0113m sp\u0113s nodro\u0161in\u0101t pietiekamu likvidit\u0101tes l\u012bmeni. Finan\u0161u saist\u012bbu anal\u012bzi p\u0113c atliku\u0161ajiem faktiskajiem termi\u0146iem skat\u012bt 33. pielikum\u0101. ", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-28": { "value": "Zaud\u0113jumi no klientiem izsniegtu aizdevumu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s Lai nov\u0113rt\u0113tu klientiem izsniegto aizdevumu kred\u012btu v\u0113rt\u012bbas samazin\u0101\u0161an\u0101s zaud\u0113jumus, ir j\u0101veic izv\u0113rt\u0113jums, jo \u012bpa\u0161i v\u0113rt\u0113jot sa\u0146emamo n\u0101kotnes naudas pl\u016bsmu apjomus un termi\u0146us un nosakot b\u016btisku kred\u012btriska pieaugumu. \u0160\u012bs apl\u0113ses nosaka vair\u0101ki faktori, kuru izmai\u0146as var ietekm\u0113t at\u0161\u0137ir\u012bgu zaud\u0113jumu uzkr\u0101jumu l\u012bmeni. Koncerna ECL apr\u0113\u0137ini ir sare\u017e\u0123\u012btu mode\u013cu rezult\u0101ts ar vair\u0101kiem to pamat\u0101 eso\u0161iem pie\u0146\u0113mumiem par main\u012bgo r\u0101d\u012bt\u0101ju izv\u0113li un to savstarp\u0113jo atkar\u012bbu. ECL mode\u013cu elementos, kas tiek uzskat\u012bti par gr\u0101matved\u012bbas pie\u0146\u0113mumiem un apl\u0113s\u0113m, tiek ietverts: \u25ba Koncerna krit\u0113riji, lai nov\u0113rt\u0113tu, vai ir b\u016btiski palielin\u0101jies kred\u012btrisks un aizdevumu attiecin\u0101\u0161ana 1. vai 2. stadijai; \u25ba Maks\u0101tnesp\u0113jas krit\u0113riju noteik\u0161ana un aizdevumu attiecin\u0101\u0161ana uz 3. stadiju; \u25ba ECL mode\u013cu izstr\u0101de, ieskaitot da\u017e\u0101das formulas un parametru izv\u0113le; \u25ba uz n\u0101kotni v\u0113rstas makroekonomisk\u0101s inform\u0101cijas iek\u013cau\u0161ana ECL mode\u013cos; \u25ba ECL korekcija par\u0101da cesijas samazin\u0101juma d\u0113\u013c; \u25ba ECL mode\u013cu galveno parametru model\u0113\u0161ana un apr\u0113\u0137ins, tostarp saist\u012bbu neizpildes varb\u016bt\u012bba (PD), zaud\u0113jumi saist\u012bbu neizpildes d\u0113\u013c (LGD) un saist\u012bbu neizpildes ekspoz\u012bcija (EAD). Lai uzlabotu ECL mode\u013cus, Koncerns izmanto uz n\u0101kotni v\u0113rstu makroekonomisko inform\u0101ciju, kas balst\u0101s uz pie\u0146\u0113mumiem par da\u017e\u0101du ekonomisko faktoru izmai\u0146\u0101m n\u0101kotn\u0113 un to, k\u0101 \u0161ie faktori ietekm\u0113s viens otru. T\u0101 k\u0101 Koncerns galvenok\u0101rt darbojas Latvij\u0101, visi Latvijas Republikas Centr\u0101l\u0101s statistikas p\u0101rvaldes ik m\u0113nesi public\u0113tie makroekonomisko r\u0101d\u012bt\u0101ju dati tika ieg\u016bti, izl\u012bdzin\u0101ti un sal\u012bdzin\u0101ti ar Koncerna portfeli, kur\u0101 ietverti aizdevumi ar 1-30 dienu kav\u0113jumu un aizdevumi bez kav\u0113tiem maks\u0101jumiem par katru gadu. Tas tika izmantots k\u0101 saist\u012bbu neizpildes varb\u016bt\u012bbas r\u0101d\u012bt\u0101js. R\u0101d\u012bt\u0101ji ar visliel\u0101ko korel\u0101ciju ir algas, nodarbin\u0101to personu skaits vecum\u0101 no 15 l\u012bdz 74 gadiem. Pamatojoties uz ieg\u016btajiem datiem, tika izveidots regresijas modelis, kas pied\u0101v\u0101 katra makroekonomisk\u0101 r\u0101d\u012bt\u0101ja koeficienta noz\u012bm\u012bgumu. Lai makroekonomisko faktoru izmantotu k\u0101 uz n\u0101kotni v\u0113rstu makroekonomisk\u0101s inform\u0101cijas korekciju, tika izmantoti tr\u012bs ekonomiskie scen\u0101riji ar at\u0161\u0137ir\u012bg\u0101m ekonomiskaj\u0101m sek\u0101m: b\u0101zes scen\u0101rijs, kas ietver visticam\u0101ko n\u0101kotnes ekonomikas att\u012bst\u012bbu, maz\u0101k ticams nelabv\u0113l\u012bgs scen\u0101rijs un maz\u0101k ticams optimistisks scen\u0101rijs. Turpm\u0101k ir apkopoti svar\u012bg\u0101kie main\u012bgie. (t) Galvenie pie\u0146\u0113mumi un apl\u0113ses (turpin\u0101jums)
B\u0101zes scen\u0101rijs
Nelabv\u0113l\u012bgais
Optimistiskais
scen\u0101rijs
scen\u0101rijs
2022
Nomin\u0101l\u0101 bruto alga (gada izmai\u0146as)
9.20%
8.28%
10.12%
Nodarbin\u0101to personu skaits vecum\u0101 no 15
861.5
818.4
904.6
l\u012bdz 74 gadiem
2023
Nomin\u0101l\u0101 bruto alga (gada izmai\u0146as)
8.00%
5.20%
10.80%
Nodarbin\u0101to personu skaits vecum\u0101 no 15
877.7
868.2
887.2
l\u012bdz 74 gadiem
Pa\u0161laik, pamatojoties uz ekspertu v\u0113rt\u0113jumu, b\u0101zes scen\u0101rijam tiek pie\u0161\u0137irta 60% varb\u016bt\u012bba, nelabv\u0113l\u012bgajam scen\u0101rijam - 25% varb\u016bt\u012bba un optimistiskajam scen\u0101rijam - 15% varb\u016bt\u012bba. Ja nelabv\u0113l\u012bg\u0101 scen\u0101rija sv\u0113rums palielin\u0101tos l\u012bdz 45%, sagaid\u0101mie kred\u012btzaud\u0113jumu uzkr\u0101jumi Koncernam 2023. gada 31. decembr\u012b palielin\u0101tos par EUR 43 782 (EUR 48 397 2022 gada 31.decembr\u012b) , bet Sabiedr\u012bbai \u2013 par EUR 25 646 ( EUR 28 283 2022 gada 31.decembr\u012b). Ja b\u0101zes scen\u0101rija sv\u0113rums palielin\u0101tos l\u012bdz 100%, sagaid\u0101mie kred\u012btzaud\u0113jumu uzkr\u0101jumi Koncernam 2023. gada 31. decembr\u012b samazin\u0101tos par EUR 39 304 (EUR 40 331 2022 gada 31.decembr\u012b), bet Sabiedr\u012bbai \u2013 par EUR 23 023 (EUR 23 569 2022 gada 31.decembr\u012b). Koncerna ECL galveno parametru LGD un PD izmai\u0146u j\u016bt\u012bguma anal\u012bze. LGD r\u0101d\u012bt\u0101ja pieaugums par 500 b\u0101zes punktiem palielin\u0101tu sagaid\u0101mos kred\u012btzaud\u0113jumu uzkr\u0101jumus par EUR 473 461 (EUR 344 105 2022. gada 31. decembr\u012b) Koncernam un par EUR 328 430 EUR (EUR 196 974 2022. gada 31. decembr\u012b) Sabiedr\u012bbai. 500 b\u0101zes punktu samazin\u0101jums rad\u012btu samazin\u0101jumu par EUR 473 461 (EUR 344 105 2022. gada 31. decembr\u012b) Koncernam un par EUR 328 430 EUR (EUR 196 974 2022. gada 31. decembr\u012b) Sabiedr\u012bbai. PD r\u0101d\u012bt\u0101ja pieaugums par 1000 b\u0101zes punktiem aizdevumiem, kuriem nav pien\u0101cis apmaksas termi\u0146\u0161, palielin\u0101tu Koncerna sagaid\u0101mo kred\u012btzaud\u0113jumu uzkr\u0101jumus par EUR 325 545 (EUR 220 442 2022 gada 31.decembri) un Sabiedr\u012bbas par EUR 180 282 (EUR 123 922 2022. gada 31 decembr\u012b). 1000 b\u0101zes punktu samazin\u0101jums rad\u012btu samazin\u0101jumu Koncernam EUR 325 545 (EUR 220 442 2022. gada 31. decembr\u012b) apm\u0113r\u0101 un Sabiedr\u012bbai par EUR 180 282 (EUR 123 922 2022 gada 31.decembri). ECL mode\u013cu elementi un parametri tika p\u0101rskat\u012bti un vajadz\u012bbas gad\u012bjum\u0101 atjaunin\u0101ti. Detaliz\u0113tu kvalitat\u012bvo un kvantitat\u012bvo inform\u0101ciju par finan\u0161u akt\u012bvu v\u0113rt\u012bbas samazin\u0101\u0161anos skat\u012bt 2. pielikum\u0101 \u201cB\u016btiskas gr\u0101matved\u012bbas politikas\u201d sada\u013c\u0101 l Debitoru par\u0101di un 16. pielikum\u0101 \u201cPras\u012bbas pret debitoriem par izsniegtajiem aizdevumiem\u201d. Sava rakstura d\u0113\u013c ECL, kas rodas no pirc\u0113ju un pas\u016bt\u012bt\u0101ju debitoru par\u0101diem vai l\u012bgumu akt\u012bviem, tiek nov\u0113rt\u0113ti k\u0101 neb\u016btiski. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-29": { "value": "Lombarda aizdevumu paties\u0101 v\u0113rt\u012bba Lombardu aizdevumu paties\u0101s v\u0113rt\u012bbas noteik\u0161anai nepiecie\u0161ams izdar\u012bt spriedumu, apl\u0113\u0161ot n\u0101kotnes naudas pl\u016bsmu summu un laiku, nosakot ien\u0101kumus neso\u0161o lombarda aizdevumu patieso v\u0113rt\u012bbu, un n\u0101kotnes naudas pl\u016bsmu summu un laiku, realiz\u0113jot nodro\u0161in\u0101jumu par ien\u0101kumus neneso\u0161iem aizdevumiem. Ien\u0101kumus neso\u0161o aizdevumu paties\u0101s v\u0113rt\u012bbas mode\u013ca elementus nosaka portfe\u013ca efekt\u012bv\u0101 procentu likme un portfe\u013ca br\u012bv\u0101s naudas pl\u016bsmas. Ien\u0101kumus neneso\u0161o aizdevumu portfe\u013ca paties\u0101s v\u0113rt\u012bbas apr\u0113\u0137ini ir atkar\u012bgi no paredzam\u0101 \u0137\u012blas realiz\u0101cijas laika, t\u0101s tirgus cenas, saist\u012btaj\u0101m p\u0101rdo\u0161anas izmaks\u0101m un attiec\u012bg\u0101s diskonta likmes. Paties\u0101s v\u0113rt\u012bbas mode\u013cu elementi un parametri tiek regul\u0101ri p\u0101rskat\u012bti un vajadz\u012bbas gad\u012bjum\u0101 atjaunin\u0101ti, skat\u012bt 32. pielikum\u0101 \u201cFinan\u0161u akt\u012bvu un saist\u012bbu paties\u0101 v\u0113rt\u012bba\u201d ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-30": { "value": "Kr\u0101jumu neto p\u0101rdo\u0161anas v\u0113rt\u012bba Koncerna kr\u0101jumu izmaksas var b\u016bt j\u0101samazina l\u012bdz to neto p\u0101rdo\u0161anas v\u0113rt\u012bbai, ja kr\u0101jumi ir saboj\u0101ju\u0161ies, piln\u012bb\u0101 vai da\u013c\u0113ji novecoju\u0161i vai ja to p\u0101rdo\u0161anas cena ir samazin\u0101jusies. Kr\u0101jumu izmaksas var netikt atg\u016btas p\u0101rdo\u0161anas rezult\u0101t\u0101, jo palielin\u0101s kr\u0101jumu pabeig\u0161anas izmaksas vai to paredzam\u0101s p\u0101rdo\u0161anas izmaksas. Kr\u0101jumu norakst\u012b\u0161ana l\u012bdz neto p\u0101rdo\u0161anas v\u0113rt\u012bbai tiek veikta katrai poz\u012bcijai atsevi\u0161\u0137i. Koncerna neto p\u0101rdo\u0161anas v\u0113rt\u012bbas apl\u0113ses ir balst\u012btas uz ticam\u0101kajiem pieejamajiem pier\u0101d\u012bjumiem un \u0146em v\u0113r\u0101 cenas vai izmaksu sv\u0101rst\u012bbas p\u0113c perioda beig\u0101m, ja past\u0101v pier\u0101d\u012bjumi \u0161\u0101diem apst\u0101k\u013ciem perioda beig\u0101s. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-31": { "value": "(u) Saist\u012bt\u0101s puses Par saist\u012btaj\u0101m pus\u0113m tiek uzskat\u012bti Koncerna dal\u012bbnieki, valdes un padomes locek\u013ci, vi\u0146u tuvi \u0123imenes locek\u013ci un sabiedr\u012bbas, kur\u0101s min\u0113taj\u0101m person\u0101m ir kontrole vai b\u016btiska ietekme. Termins \u201csaist\u012bt\u0101s puses\u201d atbilst Eiropas Komisijas 2008.gada 3.novembra regulas (EK) Nr. 1126/2008, ar ko pie\u0146em vair\u0101kus starptautiskos gr\u0101matved\u012bbas standartus saska\u0146\u0101 ar Eiropas Parlamenta un Padomes regulu (EK) Nr. 1606/2002, pielikum\u0101 min\u0113tajam 24. SGS \u201cInform\u0101cijas atkl\u0101\u0161ana par saist\u012btaj\u0101m pus\u0113m\u201d lietotajam terminam.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-32": { "value": "(v) Notikumi p\u0113c bilances datuma Finan\u0161u p\u0101rskat\u0101 tiek atspogu\u013coti t\u0101di notikumi p\u0113c p\u0101rskata gada beig\u0101m, kas sniedz papildu inform\u0101ciju par Koncerna finansi\u0101lo st\u0101vokli bilances sagatavo\u0161anas datum\u0101 (kori\u0123\u0113jo\u0161ie notikumi). Ja notikumi p\u0113c p\u0101rskata gada beig\u0101m nav kori\u0123\u0113jo\u0161i, tie tiek atspogu\u013coti finan\u0161u p\u0101rskata pielikumos tikai tad, ja tie ir b\u016btiski. (34) Notikumi p\u0113c p\u0101rskata perioda beig\u0101m Vad\u012bba ir izv\u0113rt\u0113jusi notikumus laik\u0101 no p\u0101rskata perioda beigu datuma l\u012bdz \u0161o finan\u0161u p\u0101rskatu sagatavo\u0161anas datumam un ir konstat\u0113jusi, ka nav biju\u0161i b\u016btiski notikumi, kurus b\u016btu nepiecie\u0161ams atz\u012bt un aprakst\u012bt \u0161ajos finan\u0161u p\u0101rskatos vai to pielikum\u0101.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-33": { "value": "(w) Iesp\u0113jam\u0101s saist\u012bbas un akt\u012bvi \u0160aj\u0101 finan\u0161u p\u0101rskat\u0101 iesp\u0113jam\u0101s saist\u012bbas nav atz\u012btas. T\u0101s k\u0101 saist\u012bbas tiek atz\u012btas tikai tad, ja iesp\u0113jam\u012bba, ka l\u012bdzek\u013ci tiks izdoti, k\u013c\u016bst pietiekami pamatota. Iesp\u0113jamie akt\u012bvi \u0161aj\u0101 finan\u0161u p\u0101rskat\u0101 netiek atz\u012bti, bet tiek atspogu\u013coti tikai tad, kad iesp\u0113jam\u012bba, ka ar dar\u012bjumu saist\u012btie ekonomiskie guvumi non\u0101ks l\u012bdz Sabiedr\u012bbai un Koncernam, ir pietiekami pamatota.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-35": { "value": "(x) Pe\u013c\u0146a uz vienu akciju Pe\u013c\u0146u uz vienu akciju nosaka, dalot neto pe\u013c\u0146u vai zaud\u0113jumus, kas attiecin\u0101mi uz akcion\u0101riem, ar vid\u0113jo sv\u0113rto akciju skaitu p\u0101rskata gada laik\u0101. Mazin\u0101t\u0101 pe\u013c\u0146a uz vienu akciju tiek apr\u0113\u0137in\u0101ta, dalot uz akcion\u0101riem attiecin\u0101mo t\u012bro pe\u013c\u0146u ar vid\u0113jo sv\u0113rto apgroz\u012bb\u0101 eso\u0161o parasto akciju skaitu gada laik\u0101 plus vid\u0113jo sv\u0113rto parasto akciju skaitu, kas tiktu emit\u0113tas, konvert\u0113jot visas mazino\u0161\u0101s potenci\u0101l\u0101s parast\u0101s akcijas parastaj\u0101s akcij\u0101s. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-34": { "value": "(y) Darb\u012bbas segmenti Darb\u012bbas segmenti ir uzr\u0101d\u012bti saska\u0146\u0101 ar klasifik\u0101ciju, kas izmantota iek\u0161\u0113j\u0101s atskait\u0113s galvenajam l\u0113mumu pie\u0146\u0113m\u0113jam \u2013 Koncerna valdei, kura darb\u012bbas segmentiem pie\u0161\u0137ir resursus un nov\u0113rt\u0113 Koncerna darb\u012bbas rezult\u0101tus. Vad\u012bbas vajadz\u012bb\u0101m Koncerns ir sadal\u012bts tr\u012bs darb\u012bbas segmentos, pamatojoties uz produktiem un pakalpojumiem. Koncerna segmenti ir Lombarda aizdevumu segments, Pat\u0113ri\u0146a aizdevumu segments un Citi darb\u012bbas segmenti. Citas darb\u012bbas segment\u0101 ir uzskait\u012btas grupas visp\u0101r\u0113j\u0101s administrat\u012bv\u0101s darb\u012bbas, saist\u012btiem uz\u0146\u0113mumiem sniegtie pakalpojumi un nekustamo \u012bpa\u0161umu projektu att\u012bst\u012bbas finans\u0113\u0161anas darb\u012bbas.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-36": { "value": "(3) Neto apgroz\u012bjums Neto apgroz\u012bjuma sadal\u012bjums pa ie\u0146\u0113mumu veidiem
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Pre\u010du realiz\u0101cija
6 608 742
4 878 377
6 666 024
4 878 377
D\u0101rgmet\u0101lu realiz\u0101cija
1 504 352
857 399
1 504 352
857 399
Citi ien\u0101kumi (aizdevumu un glab\u0101\u0161anas komisijas) finan\u0161u
instrumentiem uzskait\u012btiem patiesaj\u0101 v\u0113rt\u012bb\u0101 pe\u013c\u0146as vai
zaud\u0113jumu apr\u0113\u0137in\u0101
1 102 606
736 791
1 102 606
736 791
9 215 700
6 472 567
9 272 982
6 472 567
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-313": { "value": "Citi ien\u0101kumi (aizdevumu un glab\u0101\u0161anas komisijas) finan\u0161u instrumentiem uzskait\u012btiem patiesaj\u0101 v\u0113rt\u012bb\u0101 pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 1 102 606 736 791 1 102 606 736 791", "dimensions": { "concept": "ifrs-full:DisclosureOfFeeAndCommissionIncomeExpenseExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-37": { "value": "(4) P\u0101rdoto pre\u010du ieg\u0101des izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
P\u0101rdoto pre\u010du ieg\u0101des v\u0113rt\u012bba
4 627 420
3 384 400
4 685 900
3 384 400
P\u0101rdoto d\u0101rgmet\u0101lu ieg\u0101des v\u0113rt\u012bba
1 458 770
819 240
1 458 770
819 240
6 086 190
4 203 640
6 144 670
4 203 640
", "dimensions": { "concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-311": { "value": "
(5) Procentu ie\u0146\u0113mumi un taml\u012bdz\u012bgi ie\u0146\u0113mumi
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Procentu ie\u0146\u0113mumi no nenodro\u0161in\u0101tiem kred\u012btiem saska\u0146\u0101
ar efekt\u012bvo procentu likmes metodi
34 203 127
23 338 504
25 003 472
17 034 635
Procentu ie\u0146\u0113mumi no lombarda aizdevumiem
7 001 427
5 963 753
7 001 411
5 963 753
Citi procentu ie\u0146\u0113mumi saska\u0146\u0101 ar efekt\u012bvo procentu likmes
metodi
2 897
1 062
2 897
1 062
41 207 451
29 303 319
32 007 780
22 999 450
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-38": { "value": "(5) Procentu ie\u0146\u0113mumi un taml\u012bdz\u012bgi ie\u0146\u0113mumi
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Procentu ie\u0146\u0113mumi no nenodro\u0161in\u0101tiem kred\u012btiem saska\u0146\u0101
ar efekt\u012bvo procentu likmes metodi
34 203 127
23 338 504
25 003 472
17 034 635
Procentu ie\u0146\u0113mumi no lombarda aizdevumiem
7 001 427
5 963 753
7 001 411
5 963 753
Citi procentu ie\u0146\u0113mumi saska\u0146\u0101 ar efekt\u012bvo procentu likmes
metodi
2 897
1 062
2 897
1 062
41 207 451
29 303 319
32 007 780
22 999 450
(6) Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Procentu izmaksas par citiem aiz\u0146\u0113mumiem
4 714 235
3 099 242
3 209 660
2 335 667
Procentu izmaksas par oblig\u0101cij\u0101m
3 468 695
1 393 521
3 468 695
1 393 521
Procentu izdevumi par aiz\u0146\u0113mumiem no kred\u012btiest\u0101d\u0113m
203 528
-
203 528
-
Procentu izmaksas par telpu nomas saist\u012bb\u0101m
189 659
174 795
187 417
174 795
Procentu izmaksas par automa\u0161\u012bnu nomas saist\u012bb\u0101m
2 769
1 429
2 769
1 429
Neto zaud\u0113jumi no \u0101rvalstu val\u016btas kursu sv\u0101rst\u012bb\u0101m
83
498
83
498
8 578 969
4 669 485
7 072 152
3 905 910
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-312": { "value": "
(6) Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Procentu izmaksas par citiem aiz\u0146\u0113mumiem
4 714 235
3 099 242
3 209 660
2 335 667
Procentu izmaksas par oblig\u0101cij\u0101m
3 468 695
1 393 521
3 468 695
1 393 521
Procentu izdevumi par aiz\u0146\u0113mumiem no kred\u012btiest\u0101d\u0113m
203 528
-
203 528
-
Procentu izmaksas par telpu nomas saist\u012bb\u0101m
189 659
174 795
187 417
174 795
Procentu izmaksas par automa\u0161\u012bnu nomas saist\u012bb\u0101m
2 769
1 429
2 769
1 429
Neto zaud\u0113jumi no \u0101rvalstu val\u016btas kursu sv\u0101rst\u012bb\u0101m
83
498
83
498
8 578 969
4 669 485
7 072 152
3 905 910
(7) P\u0101rdo\u0161anas izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Darba samaksa
3 481 209
2 981 967
3 458 627
2 981 967
Rekl\u0101mas izdevumi
1 155 392
844 156
900 096
557 233
Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101tas iemaksas
812 466
699 897
812 068
699 897
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - telpas
701 764
638 960
700 984
638 960
Pamatl\u012bdzek\u013cu un nemateri\u0101lo ieguld\u012bjumu nolietojums
515 193
433 466
512 913
429 659
Saimniec\u012bbas izdevumi
496 219
395 724
470 229
389 858
Neatskait\u0101mais PVN priek\u0161nodoklis
478 725
487 146
435 358
417 052
Komun\u0101lie pakalpojumi
303 745
290 952
302 473
290 903
Transporta izmaksas
84 898
115 374
84 714
115 374
Uzkr\u0101t\u0101s saist\u012bbas neizmantotajiem atva\u013cin\u0101jumiem
24 992
37 532
23 153
37 532
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - automa\u0161\u012bnas
10 521
15 900
10 521
15 900
P\u0101r\u0113j\u0101s izmaksas
681 712
559 151
633 529
537 288
8 746 836
7 500 225
8 344 665
7 111 623
(8) Administr\u0101cijas izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Darba samaksa
4 303 052
3 445 128
4 292 832
3 444 978
Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101tas iemaksas
966 385
772 734
965 790
772 722
Banku komisijas un taml\u012bdz\u012bgi izdevumi
1 037 471
720 995
754 072
555 081
Komunik\u0101cijas izdevumi
447 600
162 754
399 715
130 437
Juridiskie un citi profesion\u0101lie pakalpojumi
222 914
83 097
219 108
76 459
Valsts nodevas, licence kredit\u0113\u0161anas pakalpojumu
snieg\u0161anai
137 419
136 981
82 319
81 776
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - telpas
94 196
93 914
93 068
93 914
Sabiedrisko attiec\u012bbu izmaksas
76 511
54 300
76 511
54 300
Rev\u012bzijas izmaksas*
66 570
68 397
54 210
54 792
Uzkr\u0101t\u0101s saist\u012bbas neizmantotajiem atva\u013cin\u0101jumiem
42 228
52 632
41 375
52 620
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - automa\u0161\u012bnas
391
1 925
391
1 925
Citas administr\u0101cijas izmaksas
332 699
180 410
321 872
172 589
7 727 436
5 773 267
7 301 263
5 491 593
* Koncerns ir sa\u0146\u0113mis gada p\u0101rskata likum\u0101 noteikt\u0101s rev\u012bzijas un finan\u0161u p\u0101rskatu tulko\u0161anas pakalpojumus. ", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-323": { "value": "(6) Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Procentu izmaksas par citiem aiz\u0146\u0113mumiem
4 714 235
3 099 242
3 209 660
2 335 667
Procentu izmaksas par oblig\u0101cij\u0101m
3 468 695
1 393 521
3 468 695
1 393 521
Procentu izdevumi par aiz\u0146\u0113mumiem no kred\u012btiest\u0101d\u0113m
203 528
-
203 528
-
Procentu izmaksas par telpu nomas saist\u012bb\u0101m
189 659
174 795
187 417
174 795
Procentu izmaksas par automa\u0161\u012bnu nomas saist\u012bb\u0101m
2 769
1 429
2 769
1 429
Neto zaud\u0113jumi no \u0101rvalstu val\u016btas kursu sv\u0101rst\u012bb\u0101m
83
498
83
498
8 578 969
4 669 485
7 072 152
3 905 910
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-39": { "value": "(7) P\u0101rdo\u0161anas izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Darba samaksa
3 481 209
2 981 967
3 458 627
2 981 967
Rekl\u0101mas izdevumi
1 155 392
844 156
900 096
557 233
Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101tas iemaksas
812 466
699 897
812 068
699 897
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - telpas
701 764
638 960
700 984
638 960
Pamatl\u012bdzek\u013cu un nemateri\u0101lo ieguld\u012bjumu nolietojums
515 193
433 466
512 913
429 659
Saimniec\u012bbas izdevumi
496 219
395 724
470 229
389 858
Neatskait\u0101mais PVN priek\u0161nodoklis
478 725
487 146
435 358
417 052
Komun\u0101lie pakalpojumi
303 745
290 952
302 473
290 903
Transporta izmaksas
84 898
115 374
84 714
115 374
Uzkr\u0101t\u0101s saist\u012bbas neizmantotajiem atva\u013cin\u0101jumiem
24 992
37 532
23 153
37 532
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - automa\u0161\u012bnas
10 521
15 900
10 521
15 900
P\u0101r\u0113j\u0101s izmaksas
681 712
559 151
633 529
537 288
8 746 836
7 500 225
8 344 665
7 111 623
", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-40": { "value": "(8) Administr\u0101cijas izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Darba samaksa
4 303 052
3 445 128
4 292 832
3 444 978
Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101tas iemaksas
966 385
772 734
965 790
772 722
Banku komisijas un taml\u012bdz\u012bgi izdevumi
1 037 471
720 995
754 072
555 081
Komunik\u0101cijas izdevumi
447 600
162 754
399 715
130 437
Juridiskie un citi profesion\u0101lie pakalpojumi
222 914
83 097
219 108
76 459
Valsts nodevas, licence kredit\u0113\u0161anas pakalpojumu
snieg\u0161anai
137 419
136 981
82 319
81 776
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - telpas
94 196
93 914
93 068
93 914
Sabiedrisko attiec\u012bbu izmaksas
76 511
54 300
76 511
54 300
Rev\u012bzijas izmaksas*
66 570
68 397
54 210
54 792
Uzkr\u0101t\u0101s saist\u012bbas neizmantotajiem atva\u013cin\u0101jumiem
42 228
52 632
41 375
52 620
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - automa\u0161\u012bnas
391
1 925
391
1 925
Citas administr\u0101cijas izmaksas
332 699
180 410
321 872
172 589
7 727 436
5 773 267
7 301 263
5 491 593
* Koncerns ir sa\u0146\u0113mis gada p\u0101rskata likum\u0101 noteikt\u0101s rev\u012bzijas un finan\u0161u p\u0101rskatu tulko\u0161anas pakalpojumus.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-324": { "value": "Rev\u012bzijas izmaksas* 66 570 68 397 54 210 54 792 * Koncerns ir sa\u0146\u0113mis gada p\u0101rskata likum\u0101 noteikt\u0101s rev\u012bzijas un finan\u0161u p\u0101rskatu tulko\u0161anas pakalpojumus.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-41": { "value": "(9) Uz\u0146\u0113mumu ien\u0101kuma nodoklis par p\u0101rskata gadu Uz\u0146\u0113mumu ien\u0101kuma nodoklis galvenok\u0101rt attiec\u0101s uz dividend\u0113m, kas izmaks\u0101tas no iepriek\u0161\u0113j\u0101 un \u0161\u012b gada pe\u013c\u0146as.
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
P\u0101rskata gada uz\u0146\u0113mumu ien\u0101kuma nodoklis
1 661 664
1 296 108
1 114 306
1 296 054
1 661 664
1 296 108
1 114 306
1 296 054
(9) Uz\u0146\u0113mumu ien\u0101kuma nodoklis par p\u0101rskata gadu (turpin\u0101jums) 2023. gada 4. ceturksn\u012b Latvij\u0101 tika ieviestas izmai\u0146as Uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca (UIN) likum\u0101, paredzot, ka UIN avanss tiek maks\u0101ts 20% apm\u0113r\u0101 no Latvijas aizdevumu oper\u0101ciju nekori\u0123\u0113t\u0101s uzskaites pe\u013c\u0146as, un samaks\u0101tais avanss ir izmantojams, lai piln\u012bb\u0101 kompens\u0113tu dividen\u017eu sadales nodokli bez termi\u0146a beigu datuma. \u0160o izmai\u0146u rezult\u0101t\u0101 ar atpaka\u013cejo\u0161u datumu tika atz\u012bti liel\u0101ki nodok\u013cu izdevumi par 2023. gadu. L\u012bdz \u0161im, Latvij\u0101 UIN bija j\u0101maks\u0101, kad tika sadal\u012bta pe\u013c\u0146a, nevis tad, kad pe\u013c\u0146a tika ieg\u016bta. Nesen\u0101s izmai\u0146as nodok\u013cu likumdo\u0161an\u0101 paredz, ka par 2023. gad\u0101 un turpm\u0101kajos periodos Latvij\u0101 g\u016bto pe\u013c\u0146u ir j\u0101veic avansa maks\u0101jums. \u0160os UIN avansa maks\u0101jumus var kompens\u0113t tikai ar n\u0101kotn\u0113 maks\u0101jamo pe\u013c\u0146as sadales nodokli. T\u0101d\u0113j\u0101di samaks\u0101t\u0101 UIN avansa summa, kuras apm\u0113rs tiek apr\u0113\u0137in\u0101ts pamatojoties uz 2023. gada pe\u013c\u0146u, lai gan parasti to var kompens\u0113t ar n\u0101kotn\u0113 maks\u0101jamo pe\u013c\u0146as sadales nodokli, tiek atskait\u012bta p\u0101rskata period\u0101, kad tiek g\u016bta pe\u013c\u0146a. Papildu UIN izdevumi par Koncerna dividen\u017eu sadali no nesadal\u012bt\u0101s pe\u013c\u0146as, kas g\u016bta saska\u0146\u0101 ar veco nodok\u013cu re\u017e\u012bmu (l\u012bdz 2018. gadam) nerad\u012bsies. 2023. gada un v\u0113l\u0101ko periodu pe\u013c\u0146as sadalei tiktu piem\u0113rota teor\u0113tiska 20% nodok\u013ca likme, un to apr\u0113\u0137in\u0101tu k\u0101 0,2/0,8 no neto sadal\u012btaj\u0101m dividend\u0113m (faktiski 25 %), bet maks\u0101jamais nodoklis no pe\u013c\u0146as sadales tiktu samazin\u0101ts par jau samaks\u0101to 2023. gada un v\u0113l\u0101ko periodu UIN avansu. \u0160ie papildu pe\u013c\u0146as sadales nodok\u013ca izdevumi par 2023. gada un v\u0113l\u0101ko periodu pe\u013c\u0146u rastos tikai tad, ja pe\u013c\u0146as sadales nodoklis p\u0101rsniegtu samaks\u0101to nodok\u013ca avansu. Efekt\u012bv\u0101s procentu likmes saska\u0146ojums. P\u0101rskata perioda uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca izdevumi par gadiem, kas nosl\u0113dz\u0101s 2023. gada 31. decembr\u012b un 2022. gada 31. decembr\u012b, at\u0161\u0137iras no teor\u0113tisk\u0101s nodok\u013ca summas, kas Koncernam rastos, ja pe\u013c\u0146a pirms nodok\u013cu nomaksas tiktu aplikta ar likum\u0101 noteikto 20% likmi:
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Pe\u013c\u0146a pirms uz\u0146\u0113mumu ien\u0101kuma nodok\u013ca
8 289 635
7 257 561
5 621 723
5 048 526
Teor\u0113tisk\u0101 nodok\u013ca summa p\u0113c 20% likmes
1 657 927
1 451 512
1 124 345
1 009 705
Nesadal\u012bt\u0101 pe\u013c\u0146a, kas apliekama ar nodokli sadales br\u012bd\u012b
-
(763 567)
-
(321 771)
Iepriek\u0161\u0113jo periodu pe\u013c\u0146as sadale
210 796
719 135
210 796
719 135
Uz\u0146\u0113muma ien\u0101kuma nodok\u013ca korekcija par 2022. gadu
(210 104)
(210 104)
Samaks\u0101tais UIN no caurpl\u016bsto\u0161aj\u0101m dividend\u0113m
-
(65 730)
-
(65 730)
Citas nodok\u013cu at\u0161\u0137ir\u012bbas
3 045
(45 242)
(10 731)
(45 285)
Uz\u0146\u0113mumu ien\u0101kuma nodoklis
1 661 664
1 296 108
1 114 306
1 296 054
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-42": { "value": "(10) Pe\u013c\u0146a un mazin\u0101t\u0101 pe\u013c\u0146a uz akciju Pe\u013c\u0146a uz akciju tiek apr\u0113\u0137in\u0101ta, dalot uz akcion\u0101riem attiecin\u0101mo neto rezult\u0101tu par gadu p\u0113c nodok\u013cu nomaksas ar vid\u0113jo sv\u0113rto emit\u0113to akciju skaitu gada laik\u0101. Mazin\u0101\u0161anas efekts, apr\u0113\u0137inot mazin\u0101to pe\u013c\u0146u par akciju, izriet no akciju opcij\u0101m, kas Koncerna darbiniekiem tika pie\u0161\u0137irtas 2022. gada 1. decembr\u012b, 2023. gada 30. j\u016bnij\u0101 un 2023. gada 31. decembr\u012b. Zem\u0101k eso\u0161aj\u0101 tabul\u0101 ir par\u0101d\u012bti dati par ien\u0101kumiem un akcij\u0101m, kas tiek izmantoti, lai apr\u0113\u0137in\u0101tu Koncerna pe\u013c\u0146u uz vienu akciju:
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Neto pe\u013c\u0146a, kas attiecin\u0101ma uz akcion\u0101riem
6 627 971
5 961 453
4 507 417
3 752 472
Vid\u0113jais sv\u0113rtais akciju skaits
45 319 911
45 319 594
45 319 911
45 319 594
Pe\u013c\u0146a uz akciju
0.146
0.132
0.099
0.083
Vid\u0113jais sv\u0113rtais akciju skaits, lai apr\u0113\u0137in\u0101tu mazin\u0101to pe\u013c\u0146u par
akciju
45 404 790
45 331 135
45 404 790
45 331 135
Mazin\u0101t\u0101 pe\u013c\u0146a uz akciju
0.146
0.132
0.099
0.083
(10) Pe\u013c\u0146a un mazin\u0101t\u0101 pe\u013c\u0146a uz akciju (turpin\u0101jums) Zem\u0101k eso\u0161aj\u0101 tabul\u0101 ir par\u0101d\u012bti dati par ien\u0101kumiem un akcij\u0101m, kas tiek izmantoti, lai apr\u0113\u0137in\u0101tu Koncerna pe\u013c\u0146u uz vienu akciju:
Izmai\u0146a
Faktiskais akciju skaits
p\u0113c dar\u012bjuma
EUR
EUR
2022
Akciju skaits gada s\u0101kum\u0101
45 319 594
Akciju skaits gada beig\u0101s
45 319 594
Vid\u0113jais sv\u0113rtais akciju skaits:
45 319 594
Vid\u0113jais sv\u0113rtais akciju opciju skaits, kas 2022. gad\u0101 pie\u0161\u0137irtas DelfinGroup
AS darbiniekiem*
11 541
Vid\u0113jais sv\u0113rtais potenci\u0101lais akciju skaits
45 331 135
2023
Akciju skaits gada s\u0101kum\u0101
45 319 594
2023.
gada 29. decembr\u012b izmantoto akciju skaits
57 911
45 377 505
Akciju skaits gada beig\u0101s
45 377 505
Vid\u0113jais sv\u0113rtais akciju skaits:
45 319 911
Vid\u0113jais sv\u0113rtais akciju opciju skaits, kas 2023. gad\u0101 pie\u0161\u0137irtas DelfinGroup
AS darbiniekiem**
27 285
Vid\u0113jais sv\u0113rtais potenci\u0101lais akciju skaits
45 404 790
* 2022. gada 1. decembr\u012b pie\u0161\u0137irto akciju skaits ir 73 968, un to paties\u0101 v\u0113rt\u012bba pie\u0161\u0137ir\u0161anas br\u012bd\u012b ir 1,258 EUR, bet opcijas izmanto\u0161anas cena ir 0,100 EUR. 2023. gada 29. decembr\u012b 57 911 no \u0161\u012bm akcij\u0101m bija izmantotas un re\u0123istr\u0113tas Komercre\u0123istr\u0101. ** 2023. gada 30. j\u016bnij\u0101 pie\u0161\u0137irto akciju skaits ir 40 196, un to paties\u0101 v\u0113rt\u012bba pie\u0161\u0137ir\u0161anas br\u012bd\u012b ir 1,168 EUR, bet opcijas izmanto\u0161anas cena ir 0,100 EUR. 2023. gada 31. decembr\u012b pie\u0161\u0137irto akciju skaits ir 44 806, un to paties\u0101 v\u0113rt\u012bba pie\u0161\u0137ir\u0161anas br\u012bd\u012b ir 1,116 EUR, bet opcijas izmanto\u0161anas cena ir 0,100 EUR.", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-325": { "value": "(11) Nemateri\u0101lie ieguld\u012bjumi Koncerns
Patenti, licences,
Iek\u0161\u0113ji izstr\u0101d\u0101ta
Citi
Avansa
Nepabeigt\u0101
Nemateri\u0101l\u0101
Kop\u0101
pre\u010du z\u012bmes un
programmat\u016bra
nemateri\u0101lie
maks\u0101jumi par
iek\u0161\u0113ji
v\u0113rt\u012bba
taml\u012bdz\u012bgas
ieguld\u012bjumi
nemateri\u0101liem
izstr\u0101d\u0101t\u0101
ties\u012bbas
ieguld\u012bjumiem
programmat\u016br
a
S\u0101kotn\u0113j\u0101 v\u0113rt\u012bba
EUR
EUR
EUR
EUR
EUR
EUR
EUR
31.12.2021
341 449
474 442
99 401
18 834
-
127 616
1 061 742
Ieg\u0101d\u0101ts
6 442
-
77 765
66 702
348 685
-
499 594
P\u0101rklasific\u0113ts
12 915
348 685
28 820
(41 735)
(348 685)
-
-
Norakst\u012bts
(11 500)
-
(1 660)
-
-
-
(13 160)
31.12.2022
349 306
823 127
204 326
43 801
-
127 616
1 548 176
Ieg\u0101d\u0101ts
-
489
459 852
337 990
486 784
-
1 285 115
P\u0101rklasific\u0113ts
-
455 106
256 747
(256 747)
(455 106)
-
-
Norakst\u012bts
(181)
-
-
-
-
-
(181)
31.12.2023
349 125
1 278 722
920 925
125 044
31 678
127 616
2 833 110
Amortiz\u0101cija
31.12.2021
277 412
97 626
48 732
-
-
-
423 770
Apr\u0113\u0137in\u0101ts par
2022.
gadu
56 488
150 043
36 093
-
-
-
242 624
Norakst\u012bts
(11 500)
-
(1 661)
-
-
-
(13 161)
31.12.2022
322 400
247 669
83 164
-
-
-
653 233
Apr\u0113\u0137in\u0101ts par
2023.
gadu
12 960
231 897
67 844
-
-
-
312 701
Norakst\u012bts
(181)
-
-
-
-
-
(181)
31.12.2023
335 179
479 566
151 008
-
-
-
965 753
Atlikus\u012b v\u0113rt\u012bba
31.12.2023.
13 946
799 156
769 917
125 044
31 678
127 616
1 867 357
Atlikus\u012b v\u0113rt\u012bba
31.12.2022.
26 906
575 458
121 162
43 801
-
127 616
894 943
Da\u013ca IT darbinieku ir iesaist\u012bti tehnisko risin\u0101jumu izstr\u0101d\u0113 AS DelfinGroup darb\u012bbas nodro\u0161in\u0101\u0161anai. Lai apmierin\u0101tu gan sabiedr\u012bbas, gan klientu vajadz\u012bbas, regul\u0101ri tiek izstr\u0101d\u0101ti jauni tehniskie risin\u0101jumi un IT sist\u0113mas, k\u0101 ar\u012b pilnveidotas eso\u0161\u0101s sist\u0113mas. T\u0101 k\u0101 IT sist\u0113mas un tehniskos risin\u0101jumus piln\u012bb\u0101 izstr\u0101d\u0101 AS DelfinGroup IT noda\u013cas darbinieki, ar tiem saist\u012btie algu un nodok\u013cu maks\u0101jumi tiek kapitaliz\u0113ti tiem IT darbiniekiem, kuri bija iesaist\u012bti sist\u0113mu izstr\u0101d\u0113. Kapitaliz\u0113to algu saraksts tiek p\u0101rskat\u012bts katru m\u0113nesi un kapitaliz\u0113t\u0101 summa tiek noteikta, pamatojoties uz veiktajiem darbiem. P\u0113c s\u0101kotn\u0113j\u0101s att\u012bst\u012bbas izdevumu atz\u012b\u0161anas par akt\u012bvu, tas tiek uzskait\u012bts s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to amortiz\u0101ciju un v\u0113rt\u012bbas samazin\u0101\u0161anos. 2023. gad\u0101 kapitaliz\u0113t\u0101s algas un ar to saist\u012btie nodok\u013ci \u0161\u0101d\u0101m sist\u0113m\u0101m bija 486 830 EUR (2022. gad\u0101 \u2013 348 685 EUR). Sist\u0113mas tiek nep\u0101rtraukti pilnveidotas un nodro\u0161ina aizdevumu izsnieg\u0161anu, kred\u012btportfe\u013ca pieaugumu un pre\u010du p\u0101rdo\u0161anu. T\u0101d\u0113j\u0101di tiek nodro\u0161in\u0101ts, ka turpm\u0101kie saimnieciskie labumi Koncern\u0101 sagaid\u0101mi ilg\u0101 laika period\u0101, pamatojot to kapitaliz\u0101ciju. Citi nemateri\u0101lie ieguld\u012bjumi sast\u0101v no \u0101rpakalpojumu sniedz\u0113ju IT programm\u0113\u0161anas pakalpojumiem, kas saist\u012bti ar tehnisko risin\u0101jumu veido\u0161anu un izstr\u0101di Koncerna darb\u012bbai, k\u0101 rezult\u0101t\u0101 n\u0101kotnes ekonomiskie ieguvumi, kas b\u016bs saist\u012bti ar \u0161iem \u0101rpakalpojumiem, ilg\u0101k\u0101 laika period\u0101 non\u0101ks Koncern\u0101, t\u0101d\u0113j\u0101di pamatojot kapitaliz\u0101ciju. ", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-314": { "value": "(11) Nemateri\u0101lie ieguld\u012bjumi Koncerns
Patenti, licences,
Iek\u0161\u0113ji izstr\u0101d\u0101ta
Citi
Avansa
Nepabeigt\u0101
Nemateri\u0101l\u0101
Kop\u0101
pre\u010du z\u012bmes un
programmat\u016bra
nemateri\u0101lie
maks\u0101jumi par
iek\u0161\u0113ji
v\u0113rt\u012bba
taml\u012bdz\u012bgas
ieguld\u012bjumi
nemateri\u0101liem
izstr\u0101d\u0101t\u0101
ties\u012bbas
ieguld\u012bjumiem
programmat\u016br
a
S\u0101kotn\u0113j\u0101 v\u0113rt\u012bba
EUR
EUR
EUR
EUR
EUR
EUR
EUR
31.12.2021
341 449
474 442
99 401
18 834
-
127 616
1 061 742
Ieg\u0101d\u0101ts
6 442
-
77 765
66 702
348 685
-
499 594
P\u0101rklasific\u0113ts
12 915
348 685
28 820
(41 735)
(348 685)
-
-
Norakst\u012bts
(11 500)
-
(1 660)
-
-
-
(13 160)
31.12.2022
349 306
823 127
204 326
43 801
-
127 616
1 548 176
Ieg\u0101d\u0101ts
-
489
459 852
337 990
486 784
-
1 285 115
P\u0101rklasific\u0113ts
-
455 106
256 747
(256 747)
(455 106)
-
-
Norakst\u012bts
(181)
-
-
-
-
-
(181)
31.12.2023
349 125
1 278 722
920 925
125 044
31 678
127 616
2 833 110
Amortiz\u0101cija
31.12.2021
277 412
97 626
48 732
-
-
-
423 770
Apr\u0113\u0137in\u0101ts par
2022.
gadu
56 488
150 043
36 093
-
-
-
242 624
Norakst\u012bts
(11 500)
-
(1 661)
-
-
-
(13 161)
31.12.2022
322 400
247 669
83 164
-
-
-
653 233
Apr\u0113\u0137in\u0101ts par
2023.
gadu
12 960
231 897
67 844
-
-
-
312 701
Norakst\u012bts
(181)
-
-
-
-
-
(181)
31.12.2023
335 179
479 566
151 008
-
-
-
965 753
Atlikus\u012b v\u0113rt\u012bba
31.12.2023.
13 946
799 156
769 917
125 044
31 678
127 616
1 867 357
Atlikus\u012b v\u0113rt\u012bba
31.12.2022.
26 906
575 458
121 162
43 801
-
127 616
894 943
Da\u013ca IT darbinieku ir iesaist\u012bti tehnisko risin\u0101jumu izstr\u0101d\u0113 AS DelfinGroup darb\u012bbas nodro\u0161in\u0101\u0161anai. Lai apmierin\u0101tu gan sabiedr\u012bbas, gan klientu
vajadz\u012bbas, regul\u0101ri tiek izstr\u0101d\u0101ti jauni tehniskie risin\u0101jumi un IT sist\u0113mas, k\u0101 ar\u012b pilnveidotas eso\u0161\u0101s sist\u0113mas. T\u0101 k\u0101 IT sist\u0113mas un tehniskos
risin\u0101jumus piln\u012bb\u0101 izstr\u0101d\u0101 AS DelfinGroup IT noda\u013cas darbinieki, ar tiem saist\u012btie algu un nodok\u013cu maks\u0101jumi tiek kapitaliz\u0113ti tiem IT darbiniekiem,
kuri bija iesaist\u012bti sist\u0113mu izstr\u0101d\u0113. Kapitaliz\u0113to algu saraksts tiek p\u0101rskat\u012bts katru m\u0113nesi un kapitaliz\u0113t\u0101 summa tiek noteikta, pamatojoties uz
veiktajiem darbiem. P\u0113c s\u0101kotn\u0113j\u0101s att\u012bst\u012bbas izdevumu atz\u012b\u0161anas par akt\u012bvu, tas tiek uzskait\u012bts s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to amortiz\u0101ciju un
v\u0113rt\u012bbas samazin\u0101\u0161anos.
2023. gad\u0101 kapitaliz\u0113t\u0101s algas un ar to saist\u012btie nodok\u013ci \u0161\u0101d\u0101m sist\u0113m\u0101m bija 486 830 EUR (2022. gad\u0101 \u2013 348 685 EUR). Sist\u0113mas tiek nep\u0101rtraukti
pilnveidotas un nodro\u0161ina aizdevumu izsnieg\u0161anu, kred\u012btportfe\u013ca pieaugumu un pre\u010du p\u0101rdo\u0161anu. T\u0101d\u0113j\u0101di tiek nodro\u0161in\u0101ts, ka turpm\u0101kie
saimnieciskie labumi Koncern\u0101 sagaid\u0101mi ilg\u0101 laika period\u0101, pamatojot to kapitaliz\u0101ciju.
Citi nemateri\u0101lie ieguld\u012bjumi sast\u0101v no \u0101rpakalpojumu sniedz\u0113ju IT programm\u0113\u0161anas pakalpojumiem, kas saist\u012bti ar tehnisko risin\u0101jumu veido\u0161anu
un izstr\u0101di Koncerna darb\u012bbai, k\u0101 rezult\u0101t\u0101 n\u0101kotnes ekonomiskie ieguvumi, kas b\u016bs saist\u012bti ar \u0161iem \u0101rpakalpojumiem, ilg\u0101k\u0101 laika period\u0101 non\u0101ks
Koncern\u0101, t\u0101d\u0113j\u0101di pamatojot kapitaliz\u0101ciju.
(12) Pamatl\u012bdzek\u013ci Koncerns Zemes \u0112kas un P\u0101r\u0113jie Ilgtermi\u0146a Lieto\u0161anas Lieto\u0161anas Kop\u0101 Kop\u0101 gabali b\u016bves pamat- ieguld\u012bjumi ties\u012bbas ties\u012bbas lieto\u0161anas l\u012bdzek\u013ci nom\u0101tajos telp\u0101m automa- ties\u012bbu pamatl\u012bdzek\u013cos \u0161\u012bn\u0101m akt\u012bvi EUR EUR EUR EUR EUR EUR EUR EUR S\u0101kotn\u0113j\u0101 v\u0113rt\u012bba 31.12.2021 99 000 74 124 1 045 989 633 547 5 062 806 292 151 5 354 957 7 207 617 Ieg\u0101d\u0101ts - 19 865 141 746 42 480 33 718 10 913 44 631 248 722 Atk\u0101rtoti nov\u0113rt\u0113ts - - - - 514 171 - 514 171 514 171 Norakst\u012bts - - (50 087) - (331 890) (42 214) (374 104) (424 191) 31.12.2022 99 000 93 989 1 137 648 676 027 5 278 805 260 850 5 539 655 7 546 319 Ieg\u0101d\u0101ts - - 261 451 179 697 800 174 46 027 846 201 1 287 349 Atk\u0101rtoti nov\u0113rt\u0113ts - - - - 332 786 - 332 786 332 786 Norakst\u012bts - - (24 331) - (380 368) - (380 368) (404 699) 31.12.2023 99 000 93 989 1 374 768 855 724 6 031 397 306 877 6 338 274 8 761 755 Amortiz\u0101cija 31.12.2021 - 3 218 839 385 446 866 2 122 778 259 609 2 382 387 3 671 856 Apr\u0113\u0137in\u0101ts par 2022. gadu - 7 393 143 628 39 821 732 874 17 825 750 699 941 541 Norakst\u012bts - - (48 557) - (204 801) (24 853) (229 654) (278 211) 31.12.2022 - 10 611 934 456 486 687 2 650 851 252 581 2 903 432 4 335 186 Apr\u0113\u0137in\u0101ts par 2023. gadu - 7 781 141 116 53 595 795 960 10 912 806 872 1 009 364 Norakst\u012bts - - (22 908) - (259 300) - (259 300) (282 208) 31.12.2023 - 18 392 1 052 664 540 282 3 187 511 263 493 3 451 004 5 062 342 Atlikus\u012b v\u0113rt\u012bba 31.12.2023. 99 000 75 597 322 104 315 442 2 843 886 43 384 2 887 270 3 699 413 Atlikus\u012b v\u0113rt\u012bba 31.12.2022. 99 000 83 378 203 192 189 340 2 627 954 8 269 2 636 223 3 211 133 Lieto\u0161anas ties\u012bbu akt\u012bvu atsavin\u0101\u0161ana ir saist\u012bta ar nomas l\u012bgumu pirmstermi\u0146a izbeig\u0161anu.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-43": { "value": "(11) Nemateri\u0101lie ieguld\u012bjumi Koncerns
Patenti, licences,
Iek\u0161\u0113ji izstr\u0101d\u0101ta
Citi
Avansa
Nepabeigt\u0101
Nemateri\u0101l\u0101
Kop\u0101
pre\u010du z\u012bmes un
programmat\u016bra
nemateri\u0101lie
maks\u0101jumi par
iek\u0161\u0113ji
v\u0113rt\u012bba
taml\u012bdz\u012bgas
ieguld\u012bjumi
nemateri\u0101liem
izstr\u0101d\u0101t\u0101
ties\u012bbas
ieguld\u012bjumiem
programmat\u016br
a
S\u0101kotn\u0113j\u0101 v\u0113rt\u012bba
EUR
EUR
EUR
EUR
EUR
EUR
EUR
31.12.2021
341 449
474 442
99 401
18 834
-
127 616
1 061 742
Ieg\u0101d\u0101ts
6 442
-
77 765
66 702
348 685
-
499 594
P\u0101rklasific\u0113ts
12 915
348 685
28 820
(41 735)
(348 685)
-
-
Norakst\u012bts
(11 500)
-
(1 660)
-
-
-
(13 160)
31.12.2022
349 306
823 127
204 326
43 801
-
127 616
1 548 176
Ieg\u0101d\u0101ts
-
489
459 852
337 990
486 784
-
1 285 115
P\u0101rklasific\u0113ts
-
455 106
256 747
(256 747)
(455 106)
-
-
Norakst\u012bts
(181)
-
-
-
-
-
(181)
31.12.2023
349 125
1 278 722
920 925
125 044
31 678
127 616
2 833 110
Amortiz\u0101cija
31.12.2021
277 412
97 626
48 732
-
-
-
423 770
Apr\u0113\u0137in\u0101ts par
2022.
gadu
56 488
150 043
36 093
-
-
-
242 624
Norakst\u012bts
(11 500)
-
(1 661)
-
-
-
(13 161)
31.12.2022
322 400
247 669
83 164
-
-
-
653 233
Apr\u0113\u0137in\u0101ts par
2023.
gadu
12 960
231 897
67 844
-
-
-
312 701
Norakst\u012bts
(181)
-
-
-
-
-
(181)
31.12.2023
335 179
479 566
151 008
-
-
-
965 753
Atlikus\u012b v\u0113rt\u012bba
31.12.2023.
13 946
799 156
769 917
125 044
31 678
127 616
1 867 357
Atlikus\u012b v\u0113rt\u012bba
31.12.2022.
26 906
575 458
121 162
43 801
-
127 616
894 943
Da\u013ca IT darbinieku ir iesaist\u012bti tehnisko risin\u0101jumu izstr\u0101d\u0113 AS DelfinGroup darb\u012bbas nodro\u0161in\u0101\u0161anai. Lai apmierin\u0101tu gan sabiedr\u012bbas, gan klientu vajadz\u012bbas, regul\u0101ri tiek izstr\u0101d\u0101ti jauni tehniskie risin\u0101jumi un IT sist\u0113mas, k\u0101 ar\u012b pilnveidotas eso\u0161\u0101s sist\u0113mas. T\u0101 k\u0101 IT sist\u0113mas un tehniskos risin\u0101jumus piln\u012bb\u0101 izstr\u0101d\u0101 AS DelfinGroup IT noda\u013cas darbinieki, ar tiem saist\u012btie algu un nodok\u013cu maks\u0101jumi tiek kapitaliz\u0113ti tiem IT darbiniekiem, kuri bija iesaist\u012bti sist\u0113mu izstr\u0101d\u0113. Kapitaliz\u0113to algu saraksts tiek p\u0101rskat\u012bts katru m\u0113nesi un kapitaliz\u0113t\u0101 summa tiek noteikta, pamatojoties uz veiktajiem darbiem. P\u0113c s\u0101kotn\u0113j\u0101s att\u012bst\u012bbas izdevumu atz\u012b\u0161anas par akt\u012bvu, tas tiek uzskait\u012bts s\u0101kotn\u0113j\u0101 v\u0113rt\u012bb\u0101, atskaitot uzkr\u0101to amortiz\u0101ciju un v\u0113rt\u012bbas samazin\u0101\u0161anos. 2023. gad\u0101 kapitaliz\u0113t\u0101s algas un ar to saist\u012btie nodok\u013ci \u0161\u0101d\u0101m sist\u0113m\u0101m bija 486 830 EUR (2022. gad\u0101 \u2013 348 685 EUR). Sist\u0113mas tiek nep\u0101rtraukti pilnveidotas un nodro\u0161ina aizdevumu izsnieg\u0161anu, kred\u012btportfe\u013ca pieaugumu un pre\u010du p\u0101rdo\u0161anu. T\u0101d\u0113j\u0101di tiek nodro\u0161in\u0101ts, ka turpm\u0101kie saimnieciskie labumi Koncern\u0101 sagaid\u0101mi ilg\u0101 laika period\u0101, pamatojot to kapitaliz\u0101ciju. Citi nemateri\u0101lie ieguld\u012bjumi sast\u0101v no \u0101rpakalpojumu sniedz\u0113ju IT programm\u0113\u0161anas pakalpojumiem, kas saist\u012bti ar tehnisko risin\u0101jumu veido\u0161anu un izstr\u0101di Koncerna darb\u012bbai, k\u0101 rezult\u0101t\u0101 n\u0101kotnes ekonomiskie ieguvumi, kas b\u016bs saist\u012bti ar \u0161iem \u0101rpakalpojumiem, ilg\u0101k\u0101 laika period\u0101 non\u0101ks Koncern\u0101, t\u0101d\u0113j\u0101di pamatojot kapitaliz\u0101ciju.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-44": { "value": "(12) Pamatl\u012bdzek\u013ci Koncerns Zemes \u0112kas un P\u0101r\u0113jie Ilgtermi\u0146a Lieto\u0161anas Lieto\u0161anas Kop\u0101 Kop\u0101 gabali b\u016bves pamat- ieguld\u012bjumi ties\u012bbas ties\u012bbas lieto\u0161anas l\u012bdzek\u013ci nom\u0101tajos telp\u0101m automa- ties\u012bbu pamatl\u012bdzek\u013cos \u0161\u012bn\u0101m akt\u012bvi EUR EUR EUR EUR EUR EUR EUR EUR S\u0101kotn\u0113j\u0101 v\u0113rt\u012bba 31.12.2021 99 000 74 124 1 045 989 633 547 5 062 806 292 151 5 354 957 7 207 617 Ieg\u0101d\u0101ts - 19 865 141 746 42 480 33 718 10 913 44 631 248 722 Atk\u0101rtoti nov\u0113rt\u0113ts - - - - 514 171 - 514 171 514 171 Norakst\u012bts - - (50 087) - (331 890) (42 214) (374 104) (424 191) 31.12.2022 99 000 93 989 1 137 648 676 027 5 278 805 260 850 5 539 655 7 546 319 Ieg\u0101d\u0101ts - - 261 451 179 697 800 174 46 027 846 201 1 287 349 Atk\u0101rtoti nov\u0113rt\u0113ts - - - - 332 786 - 332 786 332 786 Norakst\u012bts - - (24 331) - (380 368) - (380 368) (404 699) 31.12.2023 99 000 93 989 1 374 768 855 724 6 031 397 306 877 6 338 274 8 761 755 Amortiz\u0101cija 31.12.2021 - 3 218 839 385 446 866 2 122 778 259 609 2 382 387 3 671 856 Apr\u0113\u0137in\u0101ts par 2022. gadu - 7 393 143 628 39 821 732 874 17 825 750 699 941 541 Norakst\u012bts - - (48 557) - (204 801) (24 853) (229 654) (278 211) 31.12.2022 - 10 611 934 456 486 687 2 650 851 252 581 2 903 432 4 335 186 Apr\u0113\u0137in\u0101ts par 2023. gadu - 7 781 141 116 53 595 795 960 10 912 806 872 1 009 364 Norakst\u012bts - - (22 908) - (259 300) - (259 300) (282 208) 31.12.2023 - 18 392 1 052 664 540 282 3 187 511 263 493 3 451 004 5 062 342 Atlikus\u012b v\u0113rt\u012bba 31.12.2023. 99 000 75 597 322 104 315 442 2 843 886 43 384 2 887 270 3 699 413 Atlikus\u012b v\u0113rt\u012bba 31.12.2022. 99 000 83 378 203 192 189 340 2 627 954 8 269 2 636 223 3 211 133 Lieto\u0161anas ties\u012bbu akt\u012bvu atsavin\u0101\u0161ana ir saist\u012bta ar nomas l\u012bgumu pirmstermi\u0146a izbeig\u0161anu. ", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-45": { "value": "(13) Lieto\u0161anas ties\u012bbu akt\u012bvi un nomas saist\u012bbas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Ilgtermi\u0146a ieguld\u012bjumi
Lieto\u0161anas ties\u012bbu akt\u012bvi - telpas
2 866 965
2 627 954
2 597 765
2 627 954
Lieto\u0161anas ties\u012bbu akt\u012bvi - automa\u0161\u012bnas
20 305
8 269
20 305
8 269
Akt\u012bvs kop\u0101
2 887 270
2 636 223
2 618 070
2 636 223
Ilgtermi\u0146a kreditori
Nomas saist\u012bbas
2 337 138
2 353 309
2 115 875
2 353 309
\u012astermi\u0146a kreditori
Nomas saist\u012bbas
831 318
565 131
784 992
565 131
Nomas saist\u012bbas kop\u0101
3 168 456
2 918 440
2 900 867
2 918 440
(13) Lieto\u0161anas ties\u012bbu akt\u012bvi un nomas saist\u012bbas (turpin\u0101jums) Lieto\u0161anas ties\u012bbu akt\u012bvi pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Procentu maks\u0101jumi un taml\u012bdz\u012bgas izmaksas
Procentu izmaksas par telpu nomas saist\u012bb\u0101m
(189 659)
(174 795)
(187 417)
(174 795)
Procentu izdevumi par automa\u0161\u012bnu lieto\u0161anas ties\u012bb\u0101m
(2 769)
(1 429)
(2 769)
(1 429)
P\u0101rdo\u0161anas izmaksas
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - telpas
(701 764)
(638 960)
(700 984)
(638 960)
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - automa\u0161\u012bnas
(10 521)
(15 900)
(10 521)
(15 900)
Administr\u0101cijas izmaksas
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - telpas
(94 196)
(93 914)
(93 068)
(93 914)
Lieto\u0161anas ties\u012bbu akt\u012bvu nolietojums - automa\u0161\u012bnas
(391)
(1 925)
(391)
(1 925)
Lieto\u0161anas ties\u012bbu akt\u012bvi, pe\u013c\u0146as vai zaud\u0113jumu
apr\u0113\u0137in\u0101 kop\u0101
(999 300)
(926 923)
(995 150)
(926 923)
Nomas saist\u012bbas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Ilgtermi\u0146a nomas saist\u012bbas \u2013 telpas
2 317 562
2 335 493
2 096 299
2 335 493
Ilgtermi\u0146a nomas saist\u012bbas \u2013 automa\u0161\u012bnas
19 576
17 816
19 576
17 816
Ilgtermi\u0146a nomas saist\u012bbas kop\u0101
2 337 138
2 353 309
2 115 875
2 353 309
\u012astermi\u0146a nomas saist\u012bbas \u2013 telpas
809 670
548 848
763 344
548 848
\u012astermi\u0146a nomas saist\u012bbas \u2013 automa\u0161\u012bnas
21 648
16 283
21 648
16 283
\u012astermi\u0146a nomas saist\u012bbas kop\u0101
831 318
565 131
784 992
565 131
Nomas saist\u012bbas kop\u0101
3 168 456
2 918 440
2 900 867
2 918 440
Telpu nomas l\u012bgumi tiek sl\u0113gti uz termi\u0146u no viena gada l\u012bdz piecpadsmit gadiem un se\u0161iem m\u0113ne\u0161iem. L\u012bgumi par automa\u0161\u012bnu nomu tiek sl\u0113gti uz termi\u0146u no tr\u012bs gadiem l\u012bdz tr\u012bs gadiem un tr\u012bs m\u0113ne\u0161iem. Vid\u0113j\u0101 sv\u0113rt\u0101 aiz\u0146\u0113mumu likme telpu nomai 2023. gad\u0101 bija 8,16% (2022. gad\u0101 4,82%), vid\u0113j\u0101 sv\u0113rt\u0101 sal\u012bdzin\u0101m\u0101 aiz\u0146\u0113mumu likme automa\u0161\u012bnu nomai bija 6,85% (2022. gad\u0101 3,20%). Kop\u0113j\u0101 \u012bstermi\u0146a nomas un mazv\u0113rt\u012bgu akt\u012bvu nomas maks\u0101jumu summa, kas atz\u012bta par izdevumiem pe\u013c\u0146as vai zaud\u0113jumu apr\u0113\u0137in\u0101 2023. gada 31. decembr\u012b, ir EUR 3 438, bet 2022. gada 31. decembr\u012b - EUR 5 019. Kop\u0113j\u0101 izejo\u0161\u0101 naudas pl\u016bsma par nomu 2022. gada 31. decembr\u012b ir EUR 961 206 un EUR 930 389. Nomas saist\u012bbu nov\u0113rt\u0113jum\u0101 nav iek\u013cauti main\u012bgie nomas maks\u0101jumi. Lieto\u0161anas ties\u012bbu akt\u012bvi netiek nodoti apak\u0161nom\u0101. Tabul\u0101 sniegta nomas kreditoru par\u0101du termi\u0146anal\u012bze, par\u0101dot nediskont\u0113tos nomas maks\u0101jumus, kas j\u0101maks\u0101 p\u0113c p\u0101rskata perioda beigu datuma.
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Maz\u0101k par vienu gadu
1 090 023
733 682
1 023 563
733 682
Viens l\u012bdz divi gadi
819 377
643 918
750 857
643 918
Divi l\u012bdz tr\u012bs gadi
508 449
464 713
438 635
464 713
Tr\u012bs l\u012bdz \u010detri gadi
391 778
229 793
321 964
229 793
\u010cetri l\u012bdz pieci gadi
290 536
178 245
241 233
178 245
Vair\u0101k k\u0101 pieci gadi
1 169 306
976 426
886 674
976 426
Nediskont\u0113ti nomas maks\u0101jumi kop\u0101
4 269 468
3 226 777
3 662 926
3 226 777
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-315": { "value": "(14) L\u012bdzdal\u012bba radniec\u012bgo sabiedr\u012bbu kapit\u0101l\u0101 2023. gada 31. decembr\u012b Sabiedr\u012bba ir vien\u012bgais dal\u012bbnieks meitas sabiedr\u012bb\u0101s SIA ViziaFInance (100%) un UAB DelfinGroup LT (100%). a) l\u012bdzdal\u012bba Koncerna meitas sabiedr\u012bbu kapit\u0101l\u0101 Nosaukums
L\u012bdzdal\u012bbas da\u013cas Koncerna meitas
L\u012bdzdal\u012bbas da\u013ca Koncerna meitas
sabiedr\u012bb\u0101 ieg\u0101des v\u0113rt\u012bba
sabiedr\u012bbas pamatkapit\u0101l\u0101
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
%
%
ViziaFinance SIA
880 000
880 000
100
100
DelfinGroup LT UAB
100 000
-
100
-
980 000
880 000
b) inform\u0101cija par Koncerna meitas sabiedr\u012bb\u0101m
Pa\u0161u kapit\u0101ls
Nosaukums
Adrese
31.12.2023
31.12.2022
EUR
EUR
ViziaFinance SIA
Skanstes iela 50A, LV-1013 R\u012bga, Latvija
7 180 385
4 903 239
DelfinGroup LT UAB
Lvivo g. 25-701, LT-09320 Vi\u013c\u0146a, Lietuva
31 608
-
SIA ViziaFinance pamatdarb\u012bbas veids ir citi kredit\u0113\u0161anas pakalpojumi, nodarbojoties ar nenodro\u0161in\u0101to kred\u012btu izsnieg\u0161anu. Sabiedr\u012bbai ir PTAC (Pat\u0113r\u0113t\u0101ju ties\u012bbu aizsardz\u012bbas centrs) izsniegta licence pat\u0113r\u0113t\u0101ju kredit\u0113\u0161anas jom\u0101. UAB DelfinGroup LT pamatdarb\u012bba ir lombarda aizdevumu izsnieg\u0161ana un lietotu pre\u010du p\u0101rdo\u0161ana. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-46": { "value": "(14) L\u012bdzdal\u012bba radniec\u012bgo sabiedr\u012bbu kapit\u0101l\u0101 2023. gada 31. decembr\u012b Sabiedr\u012bba ir vien\u012bgais dal\u012bbnieks meitas sabiedr\u012bb\u0101s SIA ViziaFInance (100%) un UAB DelfinGroup LT (100%). a) l\u012bdzdal\u012bba Koncerna meitas sabiedr\u012bbu kapit\u0101l\u0101 Nosaukums
L\u012bdzdal\u012bbas da\u013cas Koncerna meitas
L\u012bdzdal\u012bbas da\u013ca Koncerna meitas
sabiedr\u012bb\u0101 ieg\u0101des v\u0113rt\u012bba
sabiedr\u012bbas pamatkapit\u0101l\u0101
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
%
%
ViziaFinance SIA
880 000
880 000
100
100
DelfinGroup LT UAB
100 000
-
100
-
980 000
880 000
b) inform\u0101cija par Koncerna meitas sabiedr\u012bb\u0101m
Pa\u0161u kapit\u0101ls
Nosaukums
Adrese
31.12.2023
31.12.2022
EUR
EUR
ViziaFinance SIA
Skanstes iela 50A, LV-1013 R\u012bga, Latvija
7 180 385
4 903 239
DelfinGroup LT UAB
Lvivo g. 25-701, LT-09320 Vi\u013c\u0146a, Lietuva
31 608
-
SIA ViziaFinance pamatdarb\u012bbas veids ir citi kredit\u0113\u0161anas pakalpojumi, nodarbojoties ar nenodro\u0161in\u0101to kred\u012btu izsnieg\u0161anu. Sabiedr\u012bbai ir PTAC (Pat\u0113r\u0113t\u0101ju ties\u012bbu aizsardz\u012bbas centrs) izsniegta licence pat\u0113r\u0113t\u0101ju kredit\u0113\u0161anas jom\u0101. UAB DelfinGroup LT pamatdarb\u012bba ir lombarda aizdevumu izsnieg\u0161ana un lietotu pre\u010du p\u0101rdo\u0161ana. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-47": { "value": "(15) Sabiedr\u012bbas un Koncerna preces p\u0101rdo\u0161anai
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Preces p\u0101rdo\u0161anai
1 252 773
1 640 946
1 061 494
1 640 946
Zelta izstr\u0101d\u0101jumi
2 138 109
648 834
2 138 109
648 834
3 390 882
2 289 780
3 199 603
2 289 780
2023. gad\u0101 kr\u0101jumu norakst\u012bjumi l\u012bdz neto p\u0101rdo\u0161anas v\u0113rt\u012bbai bija EUR 143 515 (2022. gad\u0101 EUR 157 872). Uzkr\u0101jums kr\u0101jumiem l\u012bdz neto p\u0101rdo\u0161anas v\u0113rt\u012bbai 2023. gada 31. decembr\u012b ir EUR 330 471 (2022. gad 31. decembr\u012b EUR 200 381). ", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-316": { "value": "2023. gad\u0101 kr\u0101jumu norakst\u012bjumi l\u012bdz neto p\u0101rdo\u0161anas v\u0113rt\u012bbai bija EUR 143 515 (2022. gad\u0101 EUR 157 872).", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-48": { "value": "(16) Pras\u012bbas pret debitoriem par izsniegtajiem kred\u012btiem a) Pras\u012bbas pret debitoriem par izsniegtajiem kred\u012btiem pa aizdevuma veidiem
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Patiesaj\u0101 v\u0113rt\u012bb\u0101 nov\u0113rt\u0113ti lombarda aizdevumi
Ilgtermi\u0146a lombarda aizdevumi
198 079
220 216
198 079
220 216
\u012astermi\u0146a lombarda aizdevumi
6 982 259
5 880 246
6 977 462
5 880 246
Lombarda aizdevumu uzkr\u0101tie procenti
261 743
221 906
261 743
221 906
Patiesaj\u0101 v\u0113rt\u012bb\u0101 nov\u0113rt\u0113ti lombarda aizdevumi, kop\u0101
7 442 081
6 322 368
7 437 284
6 322 368
Pras\u012bbas par izsniegtajiem kred\u012btiem bez \u0137\u012blas
Ilgtermi\u0146a pras\u012bbas par izsniegtajiem kred\u012btiem bez \u0137\u012blas
66 488 178
45 929 912
47 590 888
30 607 655
\u012astermi\u0146a pras\u012bbas par izsniegtajiem kred\u012btiem bez \u0137\u012blas
18 909 730
17 487 363
14 817 381
13 629 332
Uzkr\u0101tie procenti pras\u012bb\u0101m par izsniegtajiem kred\u012btiem bez \u0137\u012blas
2 989 733
2 189 607
2 154 372
1 517 281
Pras\u012bbas par izsniegtajiem kred\u012btiem bez \u0137\u012blas kop\u0101
88 387 641
65 606 882
64 562 641
45 754 268
Pras\u012bbas pret debitoriem pirms uzkr\u0101jumiem kop\u0101
95 829 722
71 929 250
71 999 925
52 076 636
ECL uzkr\u0101jumi pras\u012bb\u0101m par izsniegtajiem kred\u012btiem bez
\u0137\u012blas
(6 803 757)
(4 411 443)
(4 228 298)
(2 633 452)
Pras\u012bbas pret debitoriem par izsniegtajiem kred\u012btiem
89 025 965
67 517 807
67 771 627
49 443 184
(16) Pras\u012bbas pret debitoriem par izsniegtajiem kred\u012btiem (turpin\u0101jums) Visi aizdevumi izsniegti eiro. Vid\u0113jais sv\u0113rtais aizdevuma termi\u0146\u0161 pat\u0113ri\u0146a aizdevumiem ir 2,5 gadi (2,5 gadi 2022. gad\u0101) un lombarda aizdevumiem - viens m\u0113nesis (viens m\u0113nesis 2022. gad\u0101). Koncernam ir nosl\u0113gts l\u012bgums ar tre\u0161o pusi par debitoru par\u0101du summas pl\u0101nveida ced\u0113\u0161anu katru m\u0113nesi par par\u0101diem, kuru kav\u0113tais apmaksas termi\u0146\u0161 p\u0101rsniedz 60 dienas. Zaud\u0113jumi no \u0161iem dar\u012bjumiem tika atz\u012bti p\u0101rskata gad\u0101. Lombarda aizdevumi EUR 7 442 081 v\u0113rt\u012bb\u0101 (31.12.2022: EUR 6 322 368) ir nodro\u0161in\u0101ti ar \u0137\u012blas priek\u0161meta v\u0113rt\u012bbu un nov\u0113rt\u0113ti patiesaj\u0101 v\u0113rt\u012bb\u0101. b) Uzkr\u0101jumi pras\u012bbu par izsniegtajiem kred\u012btiem bez \u0137\u012blas v\u0113rt\u012bbas samazin\u0101jumam p\u0113c amortiz\u0113to izmaksu v\u0113rt\u012bbas Izsniegto aizdevumu bruto uzskaites v\u0113rt\u012bbas un atbilsto\u0161o paredzamo kred\u012btzaud\u0113jumu izmai\u0146u anal\u012bze attiec\u012bb\u0101 uz Sabiedr\u012bbas un Koncerna izsniegtajiem aizdevumiem gad\u0101, kas nosl\u0113dz\u0101s 2023. gada 31. decembr\u012b, ir \u0161\u0101da:
Koncerns
1. stadija
2. stadija
3. stadija
Kop\u0101
Bruto uzskaites v\u0113rt\u012bba 2022. gada 1. janv\u0101r\u012b
38 789 243
3 201 299
1 243 722
43 234 264
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
61 081 197
-
-
61 081 197
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(28 240 431)
(5 283 563)
(1 005 898)
(34 529 892)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
(14 321)
(3 091 035)
(845 492)
(3 950 848)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(732 645)
(732 645)
Uzkr\u0101to procentu ietekme
432 612
102 592
(30 398)
504 806
P\u0101rcelts uz 1. stadiju
81 425
(69 036)
(12 389)
-
P\u0101rcelts uz 2. stadiju
(11 447 758)
11 545 084
(97 326)
-
P\u0101rcelts uz 3. stadiju
(375 920)
(2 244 836)
2 620 756
-
2022.
gada 31. decembr\u012b
60 306 047
4 160 505
1 140 330
65 606 882
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
68 807 588
-
-
68 807 588
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(34 169 339)
(5 706 973)
(1 098 474)
(40 974 786)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
-
(5 194 977)
(1 286 317)
(6 481 294)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(373 851)
(373 851)
Uzkr\u0101to procentu ietekme
1 620 222
(106 676)
289 556
1 803 102
P\u0101rcelts uz 1. stadiju
432 625
(365 987)
(66 638)
-
P\u0101rcelts uz 2. stadiju
(10 680 294)
10 682 814
(2 520)
-
P\u0101rcelts uz 3. stadiju
(2 030 526)
(1 268 994)
3 299 520
-
2023.
gada 31. decembr\u012b
84 286 323
2 199 712
1 901 606
88 387 641
Koncerns
1. stadija
2. stadija
3. stadija
Kop\u0101
Paredzamie kred\u012btzaud\u0113jumi 2022. gada 1. janv\u0101r\u012b
2 088 636
724 392
733 094
3 546 122
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
4 976 832
-
-
4 976 832
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(2 140 296)
(1 825 569)
(449 555)
(4 415 420)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
(1 319)
(1 057 207)
(1 886 513)
(2 945 039)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(306 962)
(306 962)
Uzkr\u0101to procentu ietekme
16 673
9 883
(145 314)
(118 758)
P\u0101rcelts uz 1. stadiju
32 754
(50 148)
(5 157)
(22 551)
P\u0101rcelts uz 2. stadiju
(1 024 261)
3 967 651
(38 957)
2 904 433
P\u0101rcelts uz 3. stadiju
(26 442)
(757 929)
1 092 176
307 805
Ietekme uz perioda beigu ECL, ko rada izmai\u0146as
kred\u012btrisk\u0101 un ievaddatos, kas izmantoti ECL apr\u0113\u0137inos
(1 128 416)
(176 834)
1 790 231
484 981
2022.
gada 31. decembr\u012b
2 794 161
834 239
783 043
4 411 443
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
4 661 553
-
-
4 661 553
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(2 288 048)
(2 271 960)
(549 398)
(5 109 406)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
-
(4 587 126)
(1 298 384)
(5 885 510)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(339 502)
(339 502)
Uzkr\u0101to procentu ietekme
79 092
16 558
461 996
557 646
P\u0101rcelts uz 1. stadiju
30 859
(144 712)
(33 205)
(147 058)
P\u0101rcelts uz 2. stadiju
(804 730)
4 250 090
(1 258)
3 444 102
P\u0101rcelts uz 3. stadiju
(145 103)
(506 258)
1 648 829
997 468
Ietekme uz perioda beigu ECL, ko rada izmai\u0146as
(166 721)
3 264 295
1 115 447
4 213 021
kred\u012btrisk\u0101 un ievaddatos, kas izmantoti ECL apr\u0113\u0137inos
2023.
gada 31. decembr\u012b
4 161 063
855 126
1 787 568
6 803 757
c) (16) Pras\u012bbas pret debitoriem par izsniegtajiem kred\u012btiem (turpin\u0101jums) Vecuma strukt\u016bras anal\u012bze amortiz\u0113taj\u0101 izmaksu v\u0113rt\u012bb\u0101 nov\u0113rt\u0113tiem izsniegtiem kred\u012btiem bez \u0137\u012blas: Koncerns Koncerns Sabiedr\u012bba Sabiedr\u012bba 31.12.2023 31.12.2022 31.12.2023 31.12.2022 EUR EUR EUR EUR Par\u0101di, kas nep\u0101rsniedz apmaksas termi\u0146u 79 059 132 57 445 337 58 325 247 40 749 698 Kav\u0113ts no 1 \u2013 30 dien\u0101m 5 227 191 4 555 603 3 403 701 2 785 838 Kav\u0113ts no 31 \u2013 90 dien\u0101m 2 199 712 2 465 106 1 409 584 1 342 521 Kav\u0113ts no 91 \u2013 180 dien\u0101m 494 068 328 818 344 233 268 809 Kav\u0113ts no 181 \u2013 360 dien\u0101m 514 729 383 242 384 570 301 238 Kav\u0113ts virs 360 dien\u0101m 892 809 428 776 695 306 306 164 Pras\u012bbas par izsniegtajiem kred\u012btiem kop\u0101 88 387 641 65 606 882 64 562 641 45 754 268
d)
Uzkr\u0101jumi nedro\u0161iem un bezcer\u012bgiem debitoru par\u0101diem vecuma anal\u012bze:
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Par\u0101di, kas nep\u0101rsniedz apmaksas termi\u0146u
3 299 618
2 252 622
1 861 128
1 266 314
Kav\u0113ts no 1 \u2013 30 dien\u0101m
912 746
661 969
518 502
375 769
Kav\u0113ts no 31 \u2013 90 dien\u0101m
930 393
789 067
597 708
413 839
Kav\u0113ts no 91 \u2013 180 dien\u0101m
350 619
184 076
249 690
155 795
Kav\u0113ts no 181 \u2013 360 dien\u0101m
477 273
245 456
357 015
200 580
Kav\u0113ts virs 360 dien\u0101m
833 108
278 253
644 255
221 155
ECL uzkr\u0101jumi pras\u012bb\u0101m par izsniegtajiem kred\u012btiem
6 803 757
4 228 298
bez \u0137\u012blas
4 411 443
2 633 452
Uzkr\u0101jumi debitoru par\u0101diem ir noteikti, veicot kolekt\u012bvu v\u0113rt\u012bbas samazin\u0101juma apl\u0113si. ECL apr\u0113\u0137inu nol\u016bk\u0101 pras\u012bbas par izsniegtajiem kred\u012btiem
e)
bez \u0137\u012blas ir iedal\u012btas p\u0113c z\u012bmola \u2013 Banknote un VIZIA.
Kred\u012btzaud\u0113jumu izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Kred\u012btzaud\u0113jumi no izsniegtajiem kred\u012btiem bez \u0137\u012blas
9 183 958
3 552 334
5 593 866
2 458 179
Neto rezult\u0101ts no kred\u012btu ced\u0113\u0161anas
1 468 198
2 072 857
866 605
616 634
Neto rezult\u0101ts no kred\u012btu norakst\u012b\u0161anas
34 348
535 932
29 514
433 504
Kred\u012btzaud\u0113jumu izmaksas
10 686 504
6 161 123
6 489 985
3 508 317
", "dimensions": { "concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-317": { "value": "ECL uzkr\u0101jumi pras\u012bb\u0101m par izsniegtajiem kred\u012btiem bez \u0137\u012blas (6 803 757) (4 411 443) (4 228 298) (2 633 452) b) Uzkr\u0101jumi pras\u012bbu par izsniegtajiem kred\u012btiem bez \u0137\u012blas v\u0113rt\u012bbas samazin\u0101jumam p\u0113c amortiz\u0113to izmaksu v\u0113rt\u012bbas Izsniegto aizdevumu bruto uzskaites v\u0113rt\u012bbas un atbilsto\u0161o paredzamo kred\u012btzaud\u0113jumu izmai\u0146u anal\u012bze attiec\u012bb\u0101 uz Sabiedr\u012bbas un Koncerna izsniegtajiem aizdevumiem gad\u0101, kas nosl\u0113dz\u0101s 2023. gada 31. decembr\u012b, ir \u0161\u0101da:
Koncerns
1. stadija
2. stadija
3. stadija
Kop\u0101
Bruto uzskaites v\u0113rt\u012bba 2022. gada 1. janv\u0101r\u012b
38 789 243
3 201 299
1 243 722
43 234 264
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
61 081 197
-
-
61 081 197
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(28 240 431)
(5 283 563)
(1 005 898)
(34 529 892)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
(14 321)
(3 091 035)
(845 492)
(3 950 848)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(732 645)
(732 645)
Uzkr\u0101to procentu ietekme
432 612
102 592
(30 398)
504 806
P\u0101rcelts uz 1. stadiju
81 425
(69 036)
(12 389)
-
P\u0101rcelts uz 2. stadiju
(11 447 758)
11 545 084
(97 326)
-
P\u0101rcelts uz 3. stadiju
(375 920)
(2 244 836)
2 620 756
-
2022.
gada 31. decembr\u012b
60 306 047
4 160 505
1 140 330
65 606 882
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
68 807 588
-
-
68 807 588
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(34 169 339)
(5 706 973)
(1 098 474)
(40 974 786)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
-
(5 194 977)
(1 286 317)
(6 481 294)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(373 851)
(373 851)
Uzkr\u0101to procentu ietekme
1 620 222
(106 676)
289 556
1 803 102
P\u0101rcelts uz 1. stadiju
432 625
(365 987)
(66 638)
-
P\u0101rcelts uz 2. stadiju
(10 680 294)
10 682 814
(2 520)
-
P\u0101rcelts uz 3. stadiju
(2 030 526)
(1 268 994)
3 299 520
-
2023.
gada 31. decembr\u012b
84 286 323
2 199 712
1 901 606
88 387 641
Koncerns
1. stadija
2. stadija
3. stadija
Kop\u0101
Paredzamie kred\u012btzaud\u0113jumi 2022. gada 1. janv\u0101r\u012b
2 088 636
724 392
733 094
3 546 122
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
4 976 832
-
-
4 976 832
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(2 140 296)
(1 825 569)
(449 555)
(4 415 420)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
(1 319)
(1 057 207)
(1 886 513)
(2 945 039)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(306 962)
(306 962)
Uzkr\u0101to procentu ietekme
16 673
9 883
(145 314)
(118 758)
P\u0101rcelts uz 1. stadiju
32 754
(50 148)
(5 157)
(22 551)
P\u0101rcelts uz 2. stadiju
(1 024 261)
3 967 651
(38 957)
2 904 433
P\u0101rcelts uz 3. stadiju
(26 442)
(757 929)
1 092 176
307 805
Ietekme uz perioda beigu ECL, ko rada izmai\u0146as
kred\u012btrisk\u0101 un ievaddatos, kas izmantoti ECL apr\u0113\u0137inos
(1 128 416)
(176 834)
1 790 231
484 981
2022.
gada 31. decembr\u012b
2 794 161
834 239
783 043
4 411 443
Ieg\u0101d\u0101ti vai izsniegti jauni akt\u012bvi
4 661 553
-
-
4 661 553
Atmaks\u0101ti vai da\u013c\u0113ji atmaks\u0101ti akt\u012bvi
(2 288 048)
(2 271 960)
(549 398)
(5 109 406)
Akt\u012bvi, kuru atz\u012b\u0161ana p\u0101rtraukta par\u0101da ced\u0113\u0161anas d\u0113\u013c
-
(4 587 126)
(1 298 384)
(5 885 510)
Norakst\u012bti vai p\u0101rdoti akt\u012bvi
-
-
(339 502)
(339 502)
Uzkr\u0101to procentu ietekme
79 092
16 558
461 996
557 646
P\u0101rcelts uz 1. stadiju
30 859
(144 712)
(33 205)
(147 058)
P\u0101rcelts uz 2. stadiju
(804 730)
4 250 090
(1 258)
3 444 102
P\u0101rcelts uz 3. stadiju
(145 103)
(506 258)
1 648 829
997 468
Ietekme uz perioda beigu ECL, ko rada izmai\u0146as
(166 721)
3 264 295
1 115 447
4 213 021
kred\u012btrisk\u0101 un ievaddatos, kas izmantoti ECL apr\u0113\u0137inos
2023.
gada 31. decembr\u012b
4 161 063
855 126
1 787 568
6 803 757
d)
Uzkr\u0101jumi nedro\u0161iem un bezcer\u012bgiem debitoru par\u0101diem vecuma anal\u012bze:
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Par\u0101di, kas nep\u0101rsniedz apmaksas termi\u0146u
3 299 618
2 252 622
1 861 128
1 266 314
Kav\u0113ts no 1 \u2013 30 dien\u0101m
912 746
661 969
518 502
375 769
Kav\u0113ts no 31 \u2013 90 dien\u0101m
930 393
789 067
597 708
413 839
Kav\u0113ts no 91 \u2013 180 dien\u0101m
350 619
184 076
249 690
155 795
Kav\u0113ts no 181 \u2013 360 dien\u0101m
477 273
245 456
357 015
200 580
Kav\u0113ts virs 360 dien\u0101m
833 108
278 253
644 255
221 155
ECL uzkr\u0101jumi pras\u012bb\u0101m par izsniegtajiem kred\u012btiem
6 803 757
4 228 298
bez \u0137\u012blas
4 411 443
2 633 452
Uzkr\u0101jumi debitoru par\u0101diem ir noteikti, veicot kolekt\u012bvu v\u0113rt\u012bbas samazin\u0101juma apl\u0113si. ECL apr\u0113\u0137inu nol\u016bk\u0101 pras\u012bbas par izsniegtajiem kred\u012btiem
e)
bez \u0137\u012blas ir iedal\u012btas p\u0113c z\u012bmola \u2013 Banknote un VIZIA.
Kred\u012btzaud\u0113jumu izmaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Kred\u012btzaud\u0113jumi no izsniegtajiem kred\u012btiem bez \u0137\u012blas
9 183 958
3 552 334
5 593 866
2 458 179
Neto rezult\u0101ts no kred\u012btu ced\u0113\u0161anas
1 468 198
2 072 857
866 605
616 634
Neto rezult\u0101ts no kred\u012btu norakst\u012b\u0161anas
34 348
535 932
29 514
433 504
Kred\u012btzaud\u0113jumu izmaksas
10 686 504
6 161 123
6 489 985
3 508 317
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-49": { "value": "(17) Naudas l\u012bdzek\u013ci
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Naudas l\u012bdzek\u013ci bank\u0101
5 010 406
2 041 788
3 996 630
1 673 683
Termi\u0146noguld\u012bjumi
454 500
-
454 500
-
Naudas l\u012bdzek\u013ci kas\u0113
463 664
327 241
463 664
327 241
5 928 570
2 369 029
4 914 794
2 000 924
Naudas l\u012bdzek\u013ci bank\u0101s pelna procentus ar main\u012bg\u0101m procentu likm\u0113m, pamatojoties uz banku noguld\u012bjumu dienas likm\u0113m. Termi\u0146noguld\u012bjumu termi\u0146\u0161 ir l\u012bdz diviem gadiem. 2023. gada 31.decembr\u012b Koncernam bija pieejami 6 000 000 EUR (31.12.2022.: 0 EUR) neizmantotie aiz\u0146\u0113muma l\u012bdzek\u013ci. Koncerns ir ie\u0137\u012bl\u0101jis savus termi\u0146noguld\u012bjumus, lai izpild\u012btu nodro\u0161in\u0101juma pras\u012bbas. S\u012bk\u0101ku inform\u0101ciju sk. 31. pielikum\u0101. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-51": { "value": "(18) Pamatkapit\u0101ls 2021. gada 14. oktobr\u012b AS DelfinGroup veiksm\u012bgi nosl\u0113dza s\u0101kotn\u0113jo publisko pied\u0101v\u0101jumu (IPO) un 2021. gada 20. oktobr\u012b tika uzs\u0101kta Sabiedr\u012bbas akciju tirdzniec\u012bba bir\u017eas Nasdaq Riga Baltijas Ofici\u0101laj\u0101 sarakst\u0101. Kopum\u0101 investori parakst\u012bj\u0101s uz 5 319 594 jaun\u0101m akcij\u0101m, kuru nomin\u0101lv\u0113rt\u012bba ir 0.10 EUR. Piesaist\u012btie l\u012bdzek\u013ci no emit\u0113taj\u0101m akcij\u0101m bija 8 085 782 EUR, jauno akciju nomin\u0101lv\u0113rt\u012bba bija 531 959 EUR un ar s\u0101kotn\u0113jo publisko pied\u0101v\u0101jumu saist\u012bt\u0101s izmaksas sast\u0101d\u012bja 662 865 EUR, kas rezult\u0113j\u0101s akciju emisijas uzcenojum\u0101 6 890 958 EUR apm\u0113r\u0101. Akciju emisijas uzcenojums nevar tikt izmantots dividen\u017eu izmaksai. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbas re\u0123istr\u0113tais un apmaks\u0101tais pamatkapit\u0101ls ir 4 537 750,50 EUR (2022. gada 31. decembr\u012b - 4 531 959,40 EUR), kas sast\u0101v no 45 377 505 akcij\u0101m (2022. gada 31. decembr\u012b - 45 319 594) ar katras akcijas nomin\u0101lv\u0113rt\u012bbu 0.10 EUR. Visas akcijas ir piln\u012bb\u0101 apmaks\u0101tas. ", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-52": { "value": "(19) Nesadal\u012bt\u0101 pe\u013c\u0146a
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
2023
2022
2023
2022
EUR
EUR
EUR
EUR
Atlikums 1. janv\u0101r\u012b
6 589 761
6 053 065
2 328 118
4 000 403
P\u0101rskata perioda pe\u013c\u0146a
6 627 971
5 961 453
4 507 417
3 752 472
Apstiprin\u0101t\u0101s un izmaks\u0101t\u0101s dividendes:
Starpperioda dividendes par akciju: 0.0771 EUR (2022:
(3 494 140)
(2 923 115)
(3 494 140)
(2 923 115)
0.0645
EUR)
Ikgad\u0113j\u0101s dividendes 0.0552 EUR par akciju 2022.
-
(2 501 642)
-
(2 501 642)
gad\u0101
Atlikums 31. decembr\u012b
9 723 592
6 589 761
3 341 395
2 328 118
", "dimensions": { "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-318": { "value": "Apstiprin\u0101t\u0101s un izmaks\u0101t\u0101s dividendes: Starpperioda dividendes par akciju: 0.0771 EUR (2022: (3 494 140) (2 923 115) (3 494 140) (2 923 115) 0.0645 EUR) Ikgad\u0113j\u0101s dividendes 0.0552 EUR par akciju 2022. - (2 501 642) - (2 501 642) gad\u0101 ", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-50": { "value": "
(20) Uz akcij\u0101m balst\u012bti maks\u0101jumi
Akciju opciju pl\u0101ns
2021. gada septembr\u012b akcion\u0101ri apstiprin\u0101ja akciju opciju pl\u0101nu darbiniekiem un Koncerna vad\u012bbai. Programmas ietvaros var emit\u0113t kop\u0101 450 000
jaunas akcijas. 2022. gada decembr\u012b pl\u0101na ietvaros darbiniekiem tika pie\u0161\u0137irtas pirm\u0101s akciju opcijas. Saska\u0146\u0101 ar Sabiedr\u012bbas akciju opciju pl\u0101nu
m\u0101tes sabiedr\u012bbas akciju opcijas tiek pie\u0161\u0137irtas visiem Sabiedr\u012bbas darbiniekiem. Ties\u012bbas sa\u0146emt darbinieku akciju opcijas ir tiem Sabiedr\u012bbas
darbiniekiem, kuri atbilst \u0161\u0101diem nosac\u012bjumiem:
- Darbinieks sabiedr\u012bb\u0101 ir nostr\u0101d\u0101jis vismaz 12 m\u0113ne\u0161us;
- Darbinieks ir sasniedzis vad\u012bbas izvirz\u012btos individu\u0101los m\u0113r\u0137us un veicin\u0101jis kop\u0113jo biznesa m\u0113r\u0137u sasnieg\u0161anu.
Lai izmantotu akciju opcijas, to tur\u0113t\u0101jam ir j\u0101b\u016bt nodarbin\u0101tam Koncern\u0101. Izmantojot person\u0101la akciju opcijas, to tur\u0113t\u0101jiem ir ties\u012bbas par samaksu
sa\u0146emt Sabiedr\u012bbas no jauna emit\u0113t\u0101s akcijas. Sabiedr\u012bbas jaun\u0101s emisijas vienas akcijas cena ir EUR 0,10 (10 centi). Minim\u0101lais termi\u0146\u0161 darbinieku
akciju opciju tur\u0113\u0161anai no to pie\u0161\u0137ir\u0161anas l\u012bdz dienai, kad to tur\u0113t\u0101jam ir ties\u012bbas izmantot opciju, ir 12 m\u0113ne\u0161i. Opciju l\u012bgumi ir j\u0101izmanto m\u0113ne\u0161a laik\u0101
p\u0113c to garant\u0113\u0161anas datuma, un nor\u0113\u0137ini naud\u0101 nav iesp\u0113jami.
Saist\u012bb\u0101 ar attiec\u012bgo akciju opciju pl\u0101nu p\u0101rskata gad\u0101 Koncerns ir atzinis izdevumus 96 955 EUR apm\u0113r\u0101 (2022. gad\u0101: 93 058 EUR) un atc\u0113lis
izdevumus 20 201 EUR apm\u0113r\u0101 (0 EUR 2022. gad\u0101), jo ne visi darbinieki, kas tur\u0113ja akciju opcijas t\u0101s izmantoja, bet citi darbinieki 12 m\u0113ne\u0161u laik\u0101
p\u0113c opciju pie\u0161\u0137ir\u0161anas pameta Sabiedr\u012bbu un nevar\u0113ja t\u0101s izmantot. Lai gan atliku\u0161\u0101s 307 087 pl\u0101na opcijas ir apstiprin\u0101tas izmanto\u0161anai uz akcij\u0101m
balst\u012bt\u0101s sh\u0113m\u0101s n\u0101kotn\u0113, t\u0101s v\u0113l nav iek\u013cautas nol\u012bgumos, t\u0101p\u0113c \u0161aj\u0101 gad\u0101 izdevumi nav atz\u012bti.
Gada laik\u0101 notiku\u0161\u0101s izmai\u0146as opciju skait\u0101:
Atlikums 2022. gada 1. janv\u0101r\u012b
-
Pie\u0161\u0137irtas
73 968
Izmantotas
-
Atceltas
-
Atlikums 2022. gada 31. decembr\u012b
73 968
Izmantojamas 2022. gada 31. decembr\u012b
-
Pie\u0161\u0137irtas
85 002
Izmantotas
(57 911)
Atceltas
(16 057)
Atlikums 2023. gada 31. decembr\u012b
85 002
Izmantojamas 2023. gada 31. decembr\u012b
-
(20) Uz akcij\u0101m balst\u012bti maks\u0101jumi (turpin\u0101jums) Paties\u0101s v\u0113rt\u012bbas apr\u0113\u0137ini Akciju opciju paties\u0101 v\u0113rt\u012bba tiek apl\u0113sta pie\u0161\u0137ir\u0161anas datum\u0101, izmantojot Black-Scholes opciju cenu noteik\u0161anas modeli. Apl\u0113\u0161ot opciju patieso v\u0113rt\u012bbu, tiek \u0146emti v\u0113r\u0101 noteikumi un nosac\u012bjumi, uz k\u0101diem akciju opcijas tiku\u0161as pie\u0161\u0137irtas, k\u0101 ar\u012b tiek veiktas apl\u0113ses par da\u017eiem pie\u0146\u0113mumiem, lai piel\u0101gotu Black-Scholes mode\u013ca apr\u0113\u0137inus. Ja iesp\u0113jams, model\u012b k\u0101 ievaddati tiek izmantoti tirgus dati, tostarp akciju cena, paredzamais dividen\u017eu ienes\u012bgums un bezriska likme. Pie\u0161\u0137irto opciju vid\u0113j\u0101 sv\u0113rt\u0101 paties\u0101 v\u0113rt\u012bba nov\u0113rt\u0113\u0161anas datum\u0101 bija no EUR 1,1161 l\u012bdz 1,1680 (2022. gad\u0101: EUR 1,2581). N\u0101kamaj\u0101 tabul\u0101 uzskait\u012bti galvenie ievaddati, kas izmantoti paties\u0101s v\u0113rt\u012bbas apr\u0113\u0137in\u0101\u0161anai: 2023 2022 Vid\u0113j\u0101 sv\u0113rt\u0101 akciju cenas paties\u0101 v\u0113rt\u012bba 1,305 \u2013 1,365 1,468 Vid\u0113ji sv\u0113rt\u0101 opciju izmanto\u0161anas cena 0,10 0,10 Sagaid\u0101mais akciju opciju dz\u012bves ilgums (gados) 1 1 Paredzam\u0101 nepast\u0101v\u012bba (%) 23,26% - 24,59% 20,00% Dividen\u017eu ienes\u012bgums (%) 7,30% - 7,66% 8,00% Bezriska procentu likme (%) 3,00% - 3,75% 3,00% ", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-319": { "value": "(21) Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Ilgtermi\u0146a aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, kop\u0101
26 862 004
4 330 630
26 862 004
4 330 630
Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
13 330 155
14 758 261
13 330 155
14 758 261
Uzkr\u0101tie procenti
74 385
24 849
74 385
24 849
\u012astermi\u0146a aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, kop\u0101
13 404 540
14 783 110
13 404 540
14 783 110
Aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, kop\u0101
40 192 159
19 088 891
40 192 159
19 088 891
Uzkr\u0101tie procenti, kop\u0101
74 385
24 849
74 385
24 849
Aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, neto
40 266 544
19 113 740
40 266 544
19 113 740
2022. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai bija apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000850048) 5 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2021. gada 09. j\u016blij\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 5 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR. Kupona likme \u2014 9.75%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsumma (1 000 EUR par katru oblig\u0101ciju) tika atmaks\u0101ta laik\u0101 l\u012bdz 2023. gada 25. augustam. Oblig\u0101cijas nebija nodro\u0161in\u0101tas. 2022. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai bija apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000802536) 10 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2021. gada 24. novembr\u012b ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 10 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR. Kupona likme \u2014 8.00%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsumma (1 000 EUR par katru oblig\u0101ciju) tika atmaks\u0101ta laik\u0101 l\u012bdz 2023. gada 25. novembrim. Oblig\u0101cijas nebija nodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000850055) 10 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2022. gada 7. j\u016blij\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 10 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 8.75%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2024. gada 25. septembris. 2023. gada 3. j\u016blij\u0101 oblig\u0101ciju tirdzniec\u012bba uzs\u0101kta NASDAQ Baltic First North Alternative market par\u0101da v\u0113rtspap\u012bru sarakst\u0101. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000802718) 15 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2023. gada 1. august\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 15 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 9.00%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2026. gada 25. febru\u0101ris. 2023. gada 3. oktobr\u012b oblig\u0101ciju tirdzniec\u012bba uzs\u0101kta NASDAQ Baltic First North Alternative market par\u0101da v\u0113rtspap\u012bru sarakst\u0101. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000802700) 5 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2023. gada 24. j\u016blij\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 5 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 11.50%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2028. gada 25. j\u016blijs. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000860146) 15 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2023. gada 3. oktobr\u012b ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 5 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 9.00%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2028. gada 25. j\u016blijs. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. (21) Aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m (turpin\u0101jums) 2023. gada 31. decembr\u012b Koncerns ir izpild\u012bjis visos Oblig\u0101ciju emisijas nosac\u012bjumos ietvertos nosac\u012bjumus. L\u016bdzu, skat\u012bt vad\u012bbas zi\u0146ojum\u0101 aprakst\u012btos nosac\u012bjumus. Koncerns ir izstr\u0101d\u0101jis strat\u0113\u0123isku pl\u0101nu emit\u0113t jaunas oblig\u0101cijas, lai p\u0101rfinans\u0113tu pa\u0161reiz\u0113j\u0101s saist\u012bbas, kur\u0101m iest\u0101jies atmaksas termi\u0146\u0161, k\u0101 ar\u012b turpin\u0101t aizdevumu izvieto\u0161anu Mintos P2P platform\u0101. \u0160\u012b pieeja \u013caus Koncernam nok\u0101rtot neatmaks\u0101to par\u0101du, izmantojot ie\u0146\u0113mumus, kas g\u016bti, p\u0101rdodot \u0161\u012bs jaunemit\u0113t\u0101s oblig\u0101cijas un piesaistot finans\u0113jumu Mintos platform\u0101. ", "dimensions": { "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-53": { "value": "(21) Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Ilgtermi\u0146a aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, kop\u0101
26 862 004
4 330 630
26 862 004
4 330 630
Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
13 330 155
14 758 261
13 330 155
14 758 261
Uzkr\u0101tie procenti
74 385
24 849
74 385
24 849
\u012astermi\u0146a aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, kop\u0101
13 404 540
14 783 110
13 404 540
14 783 110
Aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, kop\u0101
40 192 159
19 088 891
40 192 159
19 088 891
Uzkr\u0101tie procenti, kop\u0101
74 385
24 849
74 385
24 849
Aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m, neto
40 266 544
19 113 740
40 266 544
19 113 740
2022. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai bija apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000850048) 5 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2021. gada 09. j\u016blij\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 5 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR. Kupona likme \u2014 9.75%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsumma (1 000 EUR par katru oblig\u0101ciju) tika atmaks\u0101ta laik\u0101 l\u012bdz 2023. gada 25. augustam. Oblig\u0101cijas nebija nodro\u0161in\u0101tas. 2022. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai bija apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000802536) 10 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2021. gada 24. novembr\u012b ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 10 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR. Kupona likme \u2014 8.00%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsumma (1 000 EUR par katru oblig\u0101ciju) tika atmaks\u0101ta laik\u0101 l\u012bdz 2023. gada 25. novembrim. Oblig\u0101cijas nebija nodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000850055) 10 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2022. gada 7. j\u016blij\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 10 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 8.75%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2024. gada 25. septembris. 2023. gada 3. j\u016blij\u0101 oblig\u0101ciju tirdzniec\u012bba uzs\u0101kta NASDAQ Baltic First North Alternative market par\u0101da v\u0113rtspap\u012bru sarakst\u0101. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000802718) 15 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2023. gada 1. august\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 15 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 9.00%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2026. gada 25. febru\u0101ris. 2023. gada 3. oktobr\u012b oblig\u0101ciju tirdzniec\u012bba uzs\u0101kta NASDAQ Baltic First North Alternative market par\u0101da v\u0113rtspap\u012bru sarakst\u0101. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000802700) 5 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2023. gada 24. j\u016blij\u0101 ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 5 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 11.50%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2028. gada 25. j\u016blijs. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. 2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir apgroz\u012bjum\u0101 eso\u0161as oblig\u0101cijas (ISIN LV0000860146) 15 000 000 EUR v\u0113rt\u012bb\u0101, re\u0123istr\u0113tas Latvijas Centr\u0101laj\u0101 depozit\u0101rij\u0101, emit\u0113tas sl\u0113gt\u0101 pied\u0101v\u0101jum\u0101 2023. gada 3. oktobr\u012b ar \u0161\u0101diem noteikumiem \u2014 finan\u0161u instrumentu skaits: 5 000, ar nomin\u0101lv\u0113rt\u012bbu 1 000 EUR katram. Kupona likme \u2014 3M EURIBOR + 9.00%, kupons tiek izmaks\u0101ts reizi m\u0113nes\u012b 25. datum\u0101. Pamatsummas (1 000 EUR par katru oblig\u0101ciju) dz\u0113\u0161anas beigu termi\u0146\u0161 ir 2028. gada 25. j\u016blijs. Oblig\u0101cijas ir nenodro\u0161in\u0101tas. (21) Aiz\u0146\u0113mumi pret oblig\u0101cij\u0101m (turpin\u0101jums) 2023. gada 31. decembr\u012b Koncerns ir izpild\u012bjis visos Oblig\u0101ciju emisijas nosac\u012bjumos ietvertos nosac\u012bjumus. L\u016bdzu, skat\u012bt vad\u012bbas zi\u0146ojum\u0101 aprakst\u012btos nosac\u012bjumus. Koncerns ir izstr\u0101d\u0101jis strat\u0113\u0123isku pl\u0101nu emit\u0113t jaunas oblig\u0101cijas, lai p\u0101rfinans\u0113tu pa\u0161reiz\u0113j\u0101s saist\u012bbas, kur\u0101m iest\u0101jies atmaksas termi\u0146\u0161, k\u0101 ar\u012b turpin\u0101t aizdevumu izvieto\u0161anu Mintos P2P platform\u0101. \u0160\u012b pieeja \u013caus Koncernam nok\u0101rtot neatmaks\u0101to par\u0101du, izmantojot ie\u0146\u0113mumus, kas g\u016bti, p\u0101rdodot \u0161\u012bs jaunemit\u0113t\u0101s oblig\u0101cijas un piesaistot finans\u0113jumu Mintos platform\u0101. (22) Aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Ilgtermi\u0146a aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m
6 406 925
-
6 406 925
-
Ilgtermi\u0146a aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m kop\u0101
6 406 925
-
6 406 925
-
\u012astermi\u0146a aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m
887 067
-
887 067
-
\u012astermi\u0146a aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m kop\u0101
887 067
-
887 067
-
Aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m kop\u0101
7 293 992
-
7 293 992
-
2023. gada 31. decembr\u012b Koncerna m\u0101tes sabiedr\u012bbai ir sa\u0146emti aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m ar main\u012bg\u0101m procentu likm\u0113m (b\u0101zes procentu likme 3M EURIBOR plus fiks\u0113t\u0101 likme), kuru dz\u0113\u0161anas termi\u0146i iest\u0101jas 2025. un 2026. gad\u0101. Lai nodro\u0161in\u0101tu saist\u012bbu izpildi, Koncerns ir re\u0123istr\u0113jis komerc\u0137\u012blu, skat\u012bt 31. pielikumu. 2023. gada 31. decembr\u012b Koncerns ir izpild\u012bjis aizdevumu l\u012bgumu nosac\u012bjumus. (23) Citi aiz\u0146\u0113mumi
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Citi ilgtermi\u0146a aiz\u0146\u0113mumi
14 904 405
15 004 505
5 652 280
9 641 200
Citi ilgtermi\u0146a aiz\u0146\u0113mumi kop\u0101
14 904 405
15 004 505
5 652 280
9 641 200
Citi \u012bstermi\u0146a aiz\u0146\u0113mumi
14 505 929
19 856 253
10 715 028
15 841 891
Citi \u012bstermi\u0146a aiz\u0146\u0113mumi kop\u0101
14 505 929
19 856 253
10 715 028
15 841 891
Citi aiz\u0146\u0113mumi kop\u0101
29 410 334
34 860 758
16 367 308
25 483 091
Aiz\u0146\u0113mumu summu veido aizdevumi, kas sa\u0146emti no Eiropas Savien\u012bb\u0101 re\u0123istr\u0113tas kolekt\u012bv\u0101s finans\u0113\u0161anas platformas Mintos. Vid\u0113j\u0101 sv\u0113rt\u0101 gada procentu likme 2023. gada 31. decembr\u012b ir 10,7% (31.12.2022: 12,5%). Saska\u0146\u0101 ar aizdevuma l\u012bgumu ar SIA Mintos Finance aizdevumu atmaksas termi\u0146i ir saska\u0146\u0101 ar konkr\u0113tiem aizdevuma l\u012bguma noteikumiem, ko Koncerns ir nosl\u0113dzis ar saviem klientiem. Lai nodro\u0161in\u0101tu saist\u012bbu izpildi, Koncerns ir re\u0123istr\u0113jis komerc\u0137\u012blu, skat\u012bt 31. pielikumu. 2023. gada 31. decembr\u012b Koncerns ir izpild\u012bjis aizdevumu l\u012bgumu nosac\u012bjumus. (31) Izsniegtie galvojumi, \u0137\u012blas Koncerns ir re\u0123istr\u0113jis komerc\u0137\u012blas, ie\u0137\u012bl\u0101jot savus akt\u012bvus un pras\u012bjuma ties\u012bbas par maksim\u0101lo summu 34,8 miljoni EUR k\u0101 nodro\u0161in\u0101jumu SIA Mintos Finance Nr. 20 un AS Mintos Marketplace, lai sniegtu nodro\u0161in\u0101jumu Mintos P2P platform\u0101 izvietotajiem aizdevumiem. 2023. gada 25. maij\u0101 Sabiedr\u012bba re\u0123istr\u0113ja otr\u0101s k\u0101rtas komerc\u0137\u012blu, ie\u0137\u012bl\u0101jot savus akt\u012bvus k\u0101 nodro\u0161in\u0101jumu AS Signet Bank ar maksim\u0101lo summu 1,4 miljoni EUR. Sabiedr\u012bba 2023. gada 25. septembr\u012b re\u0123istr\u0113ja otr\u0101s k\u0101rtas komerc\u0137\u012blu, ie\u0137\u012bl\u0101jot savus akt\u012bvus k\u0101 nodro\u0161in\u0101jumu AS Signet Bank ar maksim\u0101lo summu 1,883 miljoni EUR. 2023. gada 25. septembr\u012b Sabiedr\u012bba re\u0123istr\u0113ja komerc\u0137\u012blu, ie\u0137\u012bl\u0101jot savus akt\u012bvus k\u0101 nodro\u0161in\u0101jumu MULTITUDE BANK P.L.C. ar maksim\u0101lo summu 15 miljoni EUR. 2023. gada 14. decembr\u012b Sabiedr\u012bba parakst\u012bja l\u012bgumu ar MULTITUDE BANK P.L.C. par bankas kontu un atlikumu 454 500 EUR apm\u0113r\u0101 ie\u0137\u012bl\u0101\u0161anu k\u0101 nodro\u0161in\u0101juma da\u013cu. 2023. gada 31. decembr\u012b nodro\u0161in\u0101to saist\u012bbu summa ir 36 704 326 EUR (2022. gada 31. decembr\u012b: 34 860 758 EUR).", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-54": { "value": "(24) Nodok\u013ci un valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Pievienot\u0101s v\u0113rt\u012bbas nodoklis
22 950
58 835
21 681
58 748
Uz\u0146\u0113muma ien\u0101kuma nodoklis
996 770
210 796
437 643
210 796
Uz\u0146\u0113m\u0113jdarb\u012bbas riska valsts nodeva
132
126
131
125
Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101tas iemaksas
222 129
204 192
215 864
204 158
Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis
142 643
115 557
138 208
115 536
Uz\u0146\u0113muma vieglo transportl\u012bdzek\u013cu nodoklis
4 800
4 031
4 800
4 031
Dabas resursu nodoklis
665
4 887
665
4 887
Nekustam\u0101 \u012bpa\u0161uma nodoklis
179
-
179
-
Priek\u0161apmaksa
-
(37 932)
-
(37 932)
Nodok\u013ci un valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas
1 390 268
560 492
819 171
560 349
oblig\u0101t\u0101s iemaksas, kop\u0101
", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-55": { "value": "(25) Vid\u0113jais nodarbin\u0101to personu skaits
2023
2022
Vid\u0113jais Koncern\u0101 nodarbin\u0101to darbinieku skaits p\u0101rskata gad\u0101
366
329
Vid\u0113jais Sabiedr\u012bb\u0101 nodarbin\u0101to darbinieku skaits p\u0101rskata gad\u0101
361
324
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-320": { "value": "
(26) Vad\u012bbas atalgojums
31.12.2023
31.12.2022
EUR
EUR
Padomes locek\u013cu atalgojums:
\u00b7 darba samaksa
207 900
134 440
\u00b7 soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas
49 044
31 705
256 944
166 145
Valdes locek\u013cu atalgojums:
\u00b7 darba samaksa
414 579
372 681
\u00b7 soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas
97 799
87 916
512 378
460 597
", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-57": { "value": "(26) Vad\u012bbas atalgojums
31.12.2023
31.12.2022
EUR
EUR
Padomes locek\u013cu atalgojums:
\u00b7 darba samaksa
207 900
134 440
\u00b7 soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas
49 044
31 705
256 944
166 145
Valdes locek\u013cu atalgojums:
\u00b7 darba samaksa
414 579
372 681
\u00b7 soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas iemaksas
97 799
87 916
512 378
460 597
(29) Padomes un valdes locek\u013ciem piedero\u0161\u0101s akcijas a) Valdes locek\u013ciem piedero\u0161\u0101s akcijas
2023. gada 31.
2022.
gada 31.
decembr\u012b
decembr\u012b
Akcijas
Akcijas
Didzis \u0100dm\u012bdi\u0146\u0161
605 000
600 000
Aldis Umblejs
11 650
4 910
Sanita Pudnika
5 050
50
Nauris Bloks
-
n/a
* Valdes loceklis kop\u0161 08.06.2023.
b) Padomes locek\u013ciem piedero\u0161\u0101s akcijas
2023.
gada 31.
2022.
gada 31.
decembr\u012b
decembr\u012b
Akcijas
Akcijas
Agris Evertovskis (ar l\u012bdzdal\u012bbu SIA EC finance un SIA AE Consulting)
10 667 984
12 317 974
J\u0101nis Pizi\u010ds
7 916
6 666
M\u0101rti\u0146\u0161 Bi\u010devskis
2 750
-
Gatis Kokins
1 250
500
Edgars Vo\u013cskis
1 250
-
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-56": { "value": "(27) Izmai\u0146as saist\u012bb\u0101s, kas rodas no finans\u0113\u0161anas darb\u012bbas Koncerna izmai\u0146as saist\u012bb\u0101s, kas rodas no finans\u0113\u0161anas darb\u012bbas
Akciju kapit\u0101ls
Kop\u0113j\u0101s
Aiz\u0146\u0113mumi
un akciju
saist\u012bbas no
pret
Aiz\u0146\u0113mumi no
Nomas
emisijas
finans\u0113\u0161anas
Koncerns
oblig\u0101cij\u0101m
Citi aiz\u0146\u0113mumi
kred\u012btiest\u0101d\u0113m
saist\u012bbas
uzcenojums
darb\u012bbas
EUR
EUR
EUR
EUR
EUR
EUR
Uzskaites v\u0113rt\u012bba 31.12.2021.
10 838 165
18 573 636
-
3 305 197
11 422 917
44 139 915
Sa\u0146emts
8 651 455
35 565 757
-
-
-
44 217 212
Nok\u0101rtots
(500 000)
(18 782 851)
-
(930 389)
-
(20 213 240)
Jauni nomas l\u012bgumi
-
-
-
44 631
-
44 631
Nomas l\u012bgumu p\u0101rdo\u0161ana
-
-
-
(190 124)
-
(190 124)
Nomas l\u012bgumu izmai\u0146as
-
-
-
514 171
-
514 171
Procentu izdevumi
1 393 521
3 099 242
-
174 954
-
4 667 717
Procentu nor\u0113\u0137ini
(885 891)
(3 649 408)
-
-
(4 535 299)
Uzkr\u0101t\u0101s komisijas naudas
(408 359)
(194 264)
-
-
-
(602 623)
Uzkr\u0101tie procenti
24 849
248 646
-
-
-
273 495
Uzskaites v\u0113rt\u012bba
31.12.2022.
19 113 740
34 860 758
-
2 918 440
11 422 917
68 315 855
Sa\u0146emts
36 954 000
18 733 953
7 345 000
-
5 792
63 038 745
Nok\u0101rtots
(14 943 000)
(23 921 661)
-
(961 206)
-
(39 825 867)
Jauni nomas l\u012bgumi
-
-
-
846 201
-
846 201
Nomas l\u012bgumu p\u0101rdo\u0161ana
-
-
-
(157 424)
-
(157 424)
Nomas l\u012bgumu izmai\u0146as
-
-
-
332 786
-
332 786
Procentu izdevumi
3 468 695
4 714 235
203 528
189 659
-
8 576 117
Procentu nor\u0113\u0137ini
(3 105 434)
(4 919 757)
(203 528)
-
-
(8 228 719)
Uzkr\u0101t\u0101s komisijas naudas
(1 295 842)
(203 245)
(51 008)
-
-
(1 552 095)
Uzkr\u0101tie procenti
74 385
146 051
-
-
-
220 436
Uzskaites v\u0113rt\u012bba 31.12.2023.
40 266 544
29 410 334
7 293 992
3 168 456
11 428 709
91 568 035
Nomas l\u012bgumu izmai\u0146as ir galvenok\u0101rt saist\u012btas ar nomas termi\u0146a pagarin\u0101\u0161anu", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-58": { "value": "(28) Dar\u012bjumi ar saist\u012btaj\u0101m pus\u0113m P\u0101rskat\u0101 tiek uzr\u0101d\u012btas t\u0101s saist\u012bt\u0101s personas, ar kur\u0101m biju\u0161i dar\u012bjumi p\u0101rskata gad\u0101 vai sal\u012bdzin\u0101maj\u0101 period\u0101 Koncerna dar\u012bjumi
Dar\u012bjumi 2023. gad\u0101
Dar\u012bjumi 2022. gad\u0101
Akcion\u0101ri
EUR
EUR
Samaks\u0101ti procenti
51 556
24 235
Sabiedr\u012bbas vad\u012bba
Samaks\u0101ti procenti
683
-
Cit\u0101m saist\u012bt\u0101m sabiedr\u012bb\u0101m
Sa\u0146emti pakalpojumi
4 250
3 900
(28) Dar\u012bjumi ar saist\u012btaj\u0101m pus\u0113m (turpin\u0101jums) M\u0101tes sabiedr\u012bbas dar\u012bjumi
Dar\u012bjumi 2023. gad\u0101
Dar\u012bjumi 2022. gad\u0101
Akcion\u0101ri
EUR
EUR
Samaks\u0101ti procenti
51 556
24 235
Sabiedr\u012bbas vad\u012bba
Samaks\u0101ti procenti
683
-
Meitas sabiedr\u012bb\u0101m
Sa\u0146emti procenti
484 438
131 324
Sniegti pakalpojumi
6 780
12 107
P\u0101rdotas preces
186 427
591
Cit\u0101m saist\u012bt\u0101m sabiedr\u012bb\u0101m
Sa\u0146emti pakalpojumi
4 250
3 900
Aizdevumi meitas sabiedr\u012bb\u0101m
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
ViziaFinance SIA
-
-
1 299 876
4 262 780
DelfinGroup UAB
298 216
-
ECL uzkr\u0101jums meitas sabiedr\u012bb\u0101m izsniegtiem
aizdevumiem
(20 976)
(69 515)
Ilgtermi\u0146a aizdevumi saist\u012btaj\u0101m sabiedr\u012bb\u0101m, kop\u0101
-
-
1 577 116
4 193 265
ViziaFinance SIA
-
-
397 876
77 454
DelfinGroup UAB
1 095
-
\u012astermi\u0146a aizdevumi saist\u012btaj\u0101m sabiedr\u012bb\u0101m, kop\u0101
-
-
398 971
77 454
Aizdevumi saist\u012btaj\u0101m sabiedr\u012bb\u0101m, kop\u0101
-
-
1 976 087
4 270 719
Procentu likme aizdevumiem saist\u012btaj\u0101m sabiedr\u012bb\u0101m ir 13,5%. Visi aizdevumi un citas pras\u012bbas izteiktas eiro. Sabiedr\u012bbai nav kav\u0113tu par\u0101du. Saist\u012bto sabiedr\u012bbu akcion\u0101riem emit\u0113t\u0101s oblig\u0101cijas
Koncerns
Koncerns
Sabiedr\u012bba
Sabiedr\u012bba
31.12.2023
31.12.2022
31.12.2023
31.12.2022
EUR
EUR
EUR
EUR
Sabiedr\u012bbas vad\u012bba
20 000
-
20 000
-
Akcion\u0101ri
300 000
200 000
300 000
200 000
Saist\u012bto sabiedr\u012bbu akcion\u0101riem emit\u0113to oblig\u0101ciju
ilgtermi\u0146a da\u013ca kop\u0101
320 000
200 000
320 000
200 000
Akcion\u0101ri
307 000
307 000
307 000
307 000
Saist\u012bto sabiedr\u012bbu akcion\u0101riem emit\u0113to oblig\u0101ciju
\u012bstermi\u0146a da\u013ca kop\u0101
307 000
307 000
307 000
307 000
Saist\u012btaj\u0101m sabiedr\u012bb\u0101m emit\u0113t\u0101s oblig\u0101cijas kop\u0101
627 000
507 000
627 000
507 000
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-59": { "value": "(30) Segmentu inform\u0101cija Vad\u012bbas vajadz\u012bb\u0101m Koncerns ir sadal\u012bts \u010detros darb\u012bbas segmentos, pamatojoties uz \u0161\u0101diem produktiem un pakalpojumiem: Lombarda aizdevumu segments Lombarda aizdevumu izsnieg\u0161ana, lombarda priek\u0161metu p\u0101rdo\u0161ana fili\u0101l\u0113s un tie\u0161saist\u0113. Lietotu un mazlietotu pre\u010du p\u0101rdo\u0161ana No klientiem ieg\u0101d\u0101tu lietotu pre\u010du p\u0101rdo\u0161ana fili\u0101l\u0113s un tie\u0161saist\u0113. Pat\u0113ri\u0146a aizdevumu segments Pat\u0113ri\u0146a aizdevumu izsnieg\u0161ana klientiem, par\u0101du piedzi\u0146as darb\u012bbas un aizdevumu cesijas \u0101r\u0113jo par\u0101du piedzi\u0146as uz\u0146\u0113mumiem. Citu darb\u012bbu segments Aizdevumu snieg\u0161ana nekustam\u0101 \u012bpa\u0161uma att\u012bst\u012bbas projektiem, visp\u0101r\u0113jie administrat\u012bvie pakalpojumi Koncerna uz\u0146\u0113mumiem, dar\u012bjumi ar saist\u012btaj\u0101m person\u0101m. Vad\u012bba atsevi\u0161\u0137i uzrauga savu biznesa vien\u012bbu darb\u012bbas rezult\u0101tus, lai pie\u0146emtu l\u0113mumus par resursu sadali un darb\u012bbas nov\u0113rt\u0113jumu. K\u0101 paskaidrots tabul\u0101, segmenta darb\u012bbas rezult\u0101ti ir nov\u0113rt\u0113ti konsolid\u0113t\u0101 l\u012bmen\u012b. Par svar\u012bg\u0101kajiem r\u0101d\u012bt\u0101jiem vad\u012bba uzskata segmenta neto apgroz\u012bjumu, procentu ie\u0146\u0113mumiem un taml\u012bdz\u012bgiem ie\u0146\u0113mumiem, k\u0101 ar\u012b pe\u013c\u0146u pirms nodok\u013ciem. Izmaks\u0101m, kuras nav tie\u0161i attiecin\u0101mas uz konkr\u0113tu segmentu, vad\u012bbas v\u0113rt\u0113jums tiek izmantots, lai sadal\u012btu visp\u0101r\u0113j\u0101s izmaksas pa segmentiem, pamatojoties uz \u0161\u0101diem izmaksu sadal\u012bjuma virz\u012bt\u0101jiem \u2014 aizdevuma izsnieg\u0161ana, segmenta ie\u0146\u0113mumi, segmenta darbinieku skaits, segmenta darbinieku izmaksas, segmenta akt\u012bvu apjoms. (30) Segmentu inform\u0101cija (turpin\u0101jums) Pamatojoties uz pakalpojumu raksturu, Koncerna darb\u012bbu var sadal\u012bt \u0161\u0101di:
EUR
Pat\u0113ri\u0146a aizdevumi
Lombarda aizdevumi
Lietotu un mazlietotu
pre\u010du p\u0101rdo\u0161ana
Citi
Kop\u0101
2023
2022
2023
2022
2023
2022
2023
2022
2023
2022
Akt\u012bvs
90 623 040
65 716 677
9 802 525
8 385 899
4 632 912
3 053 982
2 597
1 450
105 061 074
77 158 008
Segmenta
71 448 313
49 484 402
8 518 974
7 101 708
3 770 088
2 465 174
1 586
988
83 738 961
59 052 272
saist\u012bbas
Neto
-
-
-
-
9 215 700
6 472 567
-
-
9 215 700
6 472 567
apgroz\u012bjums
Procentu
ie\u0146\u0113mumi un
34 203 127
23 338 504
7 001 427
5 963 753
-
-
2 897
1 062
41 207 451
29 303 319
taml\u012bdz\u012bgi
ie\u0146\u0113mumi
Segmenta
neto darb\u012bbas
13 447 417
9 269 254
2 462 467
1 931 082
920 370
698 270
38 350
28 440
16 868 604
11 927 046
rezult\u0101ts
Finans\u0113juma
(7 498 505)
(4 003 708)
(734 858)
(487 003)
(345 606)
(178 774)
-
-
(8 578 969)
(4 669 485)
(izmaksas)
Pe\u013c\u0146a/
(zaud\u0113jumi)
pirms
5 948 912
5 265 546
1 727 609
1 444 079
574 764
519 496
38 350
28 440
8 289 635
7 257 561
uz\u0146\u0113mumu
ien\u0101kuma
nodok\u013ca
Uz\u0146\u0113mumu
ien\u0101kuma
(1 192 464)
(939 970)
(346 300)
(258 314)
(115 212)
(92 745)
(7 688)
(5 079)
(1 661 664)
(1 296 108)
nodoklis
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-60": { "value": "(32) Finan\u0161u akt\u012bvu un saist\u012bbu paties\u0101 v\u0113rt\u012bba Koncerns izmanto \u0161\u0101du hierarhiju, lai noteiktu un atkl\u0101tu finan\u0161u instrumentu paties\u0101s v\u0113rt\u012bbas nov\u0113rt\u0113jumu: \u25ba 1. l\u012bmenis: kot\u0113tas (nekori\u0123\u0113tas) cenas akt\u012bv\u0101 tirg\u016b identiskiem akt\u012bviem vai saist\u012bb\u0101m; \u25ba 2. l\u012bmenis: citi paties\u0101s v\u0113rt\u012bbas noteik\u0161anas mode\u013ci, kas b\u016btiski ietekm\u0113 patieso v\u0113rt\u012bbu un tie\u0161i vai netie\u0161i tiek nov\u0113roti tirg\u016b; un \u25ba 3. l\u012bmenis: paties\u0101s v\u0113rt\u012bbas noteik\u0161anas mode\u013ci, kuros tiek izmantoti ievaddati, kas b\u016btiski ietekm\u0113 patieso v\u0113rt\u012bbu, bet netiek nov\u0113roti tirg\u016b. V\u0113rt\u0113\u0161anas metodes ietver neto pa\u0161reiz\u0113j\u0101s v\u0113rt\u012bbas un diskont\u0113t\u0101s naudas pl\u016bsmas mode\u013cus, sal\u012bdzin\u0101jumu ar l\u012bdz\u012bgiem instrumentiem, kuriem ir nov\u0113rojamas tirgus cenas, Black-Scholes un iesp\u0113ju l\u012bgumu cenu noteik\u0161anas mode\u013cus. V\u0113rt\u0113\u0161anas metod\u0113s izmantotie pie\u0146\u0113mumi un ievaddati ietver bezriska un etalona procentu likmes, citas pr\u0113mijas, ko izmanto diskonta likmju apl\u0113s\u0113s, un paredzam\u0101s cenu sv\u0101rst\u012bbas. V\u0113rt\u0113\u0161anas metodes tiek izmantotas, lai ieg\u016btu patieso v\u0113rt\u012bbu, kas ir cena, k\u0101du sa\u0146ems, p\u0101rdodot akt\u012bvu, vai maks\u0101s, nododot saist\u012bbu, ierindas dar\u012bjum\u0101 starp tirgus dal\u012bbniekiem nov\u0113rt\u0113\u0161anas datum\u0101. (32) Finan\u0161u akt\u012bvu un saist\u012bbu paties\u0101 v\u0113rt\u012bba (turpin\u0101jums) Sare\u017e\u0123\u012bt\u0101kiem instrumentiem Koncerns izmanto patent\u0113tus v\u0113rt\u0113\u0161anas mode\u013cus, kas parasti tiek izstr\u0101d\u0101ti, izmantojot atz\u012btus v\u0113rt\u0113\u0161anas mode\u013cus. Da\u017eus vai visus b\u016btiskos ievaddatus \u0161ajos mode\u013cos var neb\u016bt iesp\u0113jams nov\u0113rot tirg\u016b, un tos var ieg\u016bt no tirgus cen\u0101m vai likm\u0113m vai apl\u0113st, pamatojoties uz pie\u0146\u0113mumiem. Instrumentu piem\u0113ri, kas ietver noz\u012bm\u012bgus nenov\u0113rojamus ievaddatus, ir lombarda aizdevumu portfe\u013ca v\u0113rt\u0113\u0161ana. V\u0113rt\u0113\u0161anas mode\u013ciem, kuros izmanto noz\u012bm\u012bgus nenov\u0113rojamus ievaddatus, paties\u0101s v\u0113rt\u012bbas noteik\u0161anai ir nepiecie\u0161ams augst\u0101ks vad\u012bbas sprieduma un apl\u0113\u0161u l\u012bmenis. Vad\u012bbas spriedums un apl\u0113ses parasti ir nepiecie\u0161amas, lai izv\u0113l\u0113tos piem\u0113rotu v\u0113rt\u0113\u0161anas modeli, noteiktu paredzam\u0101s n\u0101kotnes naudas pl\u016bsmas no v\u0113rt\u0113jam\u0101 finan\u0161u instrumenta un izv\u0113l\u0113tos piem\u0113rotas diskonta likmes. K\u0101 iepriek\u0161 paskaidrots, paties\u0101s v\u0113rt\u012bbas atkl\u0101\u0161anai Koncerns ir noteicis akt\u012bvu un saist\u012bbu kategorijas, pamatojoties uz akt\u012bvu un saist\u012bbu raksturu, \u012bpa\u0161\u012bb\u0101m un riskiem, k\u0101 ar\u012b paties\u0101s v\u0113rt\u012bbas hierarhijas l\u012bmeni. Tabul\u0101 uzr\u0101d\u012bta ar\u012b Sabiedr\u012bbas un Koncerna finan\u0161u instrumentu uzskaites v\u0113rt\u012bba un paties\u0101s v\u0113rt\u012bbas sal\u012bdzin\u0101jums poz\u012bcij\u0101m, kuras konsolid\u0113taj\u0101 finan\u0161u p\u0101rskat\u0101 netiek uzskait\u012btas patiesaj\u0101 v\u0113rt\u012bb\u0101. Tabul\u0101 nav iek\u013cauta nefinan\u0161u akt\u012bvu un nefinan\u0161u saist\u012bbu paties\u0101 v\u0113rt\u012bba. Koncerns 2023. gada 31. decembr\u012b
Paties\u0101s v\u0113rt\u012bbas hierarhija
Paties\u0101 v\u0113rt\u012bba
Uzskaites
1. l\u012bmenis
2. l\u012bmenis
3. l\u012bmenis
kop\u0101
v\u0113rt\u012bba
Akt\u012bvi, kuriem uzr\u0101d\u012bta paties\u0101 v\u0113rt\u012bba
Naudas l\u012bdzek\u013ci
5 928 570
-
-
5 928 570
5 928 570
Pras\u012bbas pret debitoriem par izsniegtajiem
kred\u012btiem
Nenodro\u0161in\u0101ti aizdevumi
-
-
87 747 749
87 747 749
84 040 864
Citi finan\u0161u akt\u012bvi
-
-
1 148 887
1 148 887
1 148 887
Patiesaj\u0101 v\u0113rt\u012bb\u0101 uzskait\u012bti akt\u012bvi
Pras\u012bbas pret debitoriem par izsniegtajiem
kred\u012btiem
Lombarda aizdevumi
-
-
7 442 081
7 442 081
7 442 081
Saist\u012bbas, kur\u0101m uzr\u0101d\u012bta paties\u0101 v\u0113rt\u012bba
Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
-
-
41 827 132
41 827 132
40 266 544
Aiz\u0146\u0113mumi no kred\u012btiest\u0101d\u0113m
-
-
7 357 318
7 357 318
7 293 992
Citi aiz\u0146\u0113mumi
-
-
30 545 665
30 545 665
29 410 334
Par\u0101di pieg\u0101d\u0101t\u0101jiem un darbuz\u0146\u0113m\u0113jiem
-
-
1 011 347
1 011 347
1 011 347
2022. gada 31. decembr\u012b
Paties\u0101s v\u0113rt\u012bbas hierarhija
Paties\u0101 v\u0113rt\u012bba
Uzskaites
1. l\u012bmenis
2. l\u012bmenis
3. l\u012bmenis
kop\u0101
v\u0113rt\u012bba
Akt\u012bvi, kuriem uzr\u0101d\u012bta paties\u0101 v\u0113rt\u012bba
Naudas l\u012bdzek\u013ci
2 369 029
-
-
2 369 029
2 369 029
Pras\u012bbas pret debitoriem par izsniegtajiem
kred\u012btiem
Nenodro\u0161in\u0101ti aizdevumi
-
-
60 976 977
60 976 977
61 195 440
Citi finan\u0161u akt\u012bvi
-
-
875 316
875 316
875 316
Patiesaj\u0101 v\u0113rt\u012bb\u0101 uzskait\u012bti akt\u012bvi
Pras\u012bbas pret debitoriem par izsniegtajiem
kred\u012btiem
Lombarda aizdevumi
-
-
6 322 367
6 322 367
6 322 367
Saist\u012bbas, kur\u0101m uzr\u0101d\u012bta paties\u0101 v\u0113rt\u012bba
Aiz\u0146\u0113mums pret oblig\u0101cij\u0101m
-
-
19 411 077
19 411 077
19 113 740
Citi aiz\u0146\u0113mumi
-
-
33 486 167
33 486 167
34 860 758
Par\u0101di pieg\u0101d\u0101t\u0101jiem un darbuz\u0146\u0113m\u0113jiem
-
-
856 429
856 429
856 429
Saska\u0146o\u0161ana
Tabul\u0101 sniegts saska\u0146ojums starp s\u0101kuma atlikumiem un beigu atlikumiem patiesaj\u0101 v\u0113rt\u012bb\u0101 uzskait\u012btiem akt\u012bviem, kas klasific\u0113ti paties\u0101s v\u0113rt\u012bbas
hierarhijas 3. l\u012bmen\u012b.
Sabiedr\u012bba un Koncerns
2023
Koncerns
Sabiedr\u012bba
Atlikums 1. janv\u0101r\u012b
6 322 367
6 322 367
Pe\u013c\u0146a vai zaud\u0113jumi kop\u0101:
Procentu ie\u0146\u0113mumi
7 001 427
7 001 411
Citi ie\u0146\u0113mumi
1 102 606
1 102 606
Emit\u0113ts
23 380 209
23 385 006
Nok\u0101rtots
(30 364 528)
(30 374 106)
Atlikums 31. decembr\u012b
7 442 081
7 437 284
2022
Koncerns
Sabiedr\u012bba
Atlikums 1. janv\u0101r\u012b
4 059 372
4 059 372
Pe\u013c\u0146a vai zaud\u0113jumi kop\u0101:
Procentu ie\u0146\u0113mumi
5 963 753
5 963 753
Citi ie\u0146\u0113mumi
736 791
736 791
Emit\u0113ts
19 566 870
19 566 870
Nok\u0101rtots
(24 004 419)
(24 004 419)
Atlikums 31. decembr\u012b
6 322 367
6 322 367
(32) Finan\u0161u akt\u012bvu un saist\u012bbu paties\u0101 v\u0113rt\u012bba (turpin\u0101jums) Paties\u0101s v\u0113rt\u012bbas nov\u0113rt\u0113\u0161an\u0101 izmantotie nenov\u0113rojamie ievaddati Tabul\u0101 sniegta inform\u0101cija par noz\u012bm\u012bgiem nenov\u0113rojamiem ievaddatiem, kas 2023. un 2022. gada 31. decembr\u012b izmantoti, nov\u0113rt\u0113jot finan\u0161u instrumentus, kuri paties\u0101s v\u0113rt\u012bbas hierarhij\u0101 klasific\u0113ti k\u0101 3. l\u012bmenis.
Finan\u0161u
Paties\u0101
v\u0113rt\u012bba
V\u0113rt\u0113\u0161anas
B\u016btiski
Nenov\u0113rojamo
Paties\u0101s
v\u0113rt\u012bbas
instrumenta
31. decembr\u012b
pa\u0146\u0113miens
nenov\u0113rojami
ievaddatu
apl\u0113\u0161u
nov\u0113rt\u0113juma
j\u016bt\u012bgums
veids
ievaddati
diapazons
pret
nenov\u0113rojamiem
ievaddatiem
Lombarda
2023: 7 442 081
Diskont\u0113t\u0101 naudas
P\u0101rdo\u0161anas izmaksas 2023: 8% - 28%
B\u016btisks pieaugums
aizdevumi
(2022: 6 322 368)
pl\u016bsma
(2022:
12%-32%)
jebkuros no \u0161iem
Diskonta likme 2023: 9%-190%
ievaddatiem atsevi\u0161\u0137i
(2022: 6%-190%)
rad\u012btu zem\u0101ku patieso
Sagaid\u0101m\u0101 naudas 2023: (28%-33%)
v\u0113rt\u012bbu.
pl\u016bsmu atdeve (2022: 21%-34%)
Maksim\u0101lais 2023: (65%-85%)
uzcenojums (2022: 5%-85%)
Noz\u012bm\u012bgi nenov\u0113rojami ievaddati tiek ieg\u016bti \u0161\u0101di: - P\u0101rdo\u0161anas izmaksas un uzcenojums tiek ieg\u016bts no v\u0113sturiskaj\u0101m tendenc\u0113m. P\u0101rdo\u0161anas izmaksas atspogu\u013co izmaksas, kas saist\u012btas ar p\u0101r\u0146emto \u0137\u012blu p\u0101rdo\u0161anu, un ietver algas, fili\u0101\u013cu izdevumus, m\u0101rketinga un citas izmaksas. P\u0101rdo\u0161anas uzcenojuma ierobe\u017eojums nosaka ierobe\u017eojumus pe\u013c\u0146as summ\u0101m, kas tiek iekas\u0113tas no p\u0101rdo\u0161anas. - Paredzam\u0101s naudas pl\u016bsmas tiek ieg\u016btas no sabiedr\u012bbas biznesa pl\u0101na un sal\u012bdzinot v\u0113sturiskos pl\u0101notos rezult\u0101tus ar aktu\u0101lajiem rezult\u0101tiem. Nenov\u0113rojamo ievaddatu ietekme uz paties\u0101s v\u0113rt\u012bbas nov\u0113rt\u0113jumu Lai gan Koncerns uzskata, ka t\u0101 paties\u0101s v\u0113rt\u012bbas apl\u0113ses ir atbilsto\u0161as, at\u0161\u0137ir\u012bgu metodolo\u0123iju vai pie\u0146\u0113mumu izmanto\u0161ana var novest pie at\u0161\u0137ir\u012bgiem paties\u0101s v\u0113rt\u012bbas nov\u0113rt\u0113jumiem. Mainot vienu vai vair\u0101kus pie\u0146\u0113mumus, kas izmantoti attiec\u012bb\u0101 uz paties\u0101s v\u0113rt\u012bbas nov\u0113rt\u0113jumiem 3. l\u012bmen\u012b, pret pamatoti iesp\u0113jamiem alternat\u012bviem pie\u0146\u0113mumiem, rastos \u0161\u0101da ietekme.
Ietekme uz pe\u013c\u0146u vai zaud\u0113jumiem
Labv\u0113l\u012bga
(Nelabv\u0113l\u012bga)
2023.
gada 31. decembr\u012b
Lombarda aizdevumi
636 273
(721 024)
2022.
gada 31. decembr\u012b
Lombarda aizdevumi
563 382
(609 604)
Labv\u0113l\u012bg\u0101 un nelabv\u0113l\u012bg\u0101 ietekme no pamatoti iesp\u0113jamo alternat\u012bvo pie\u0146\u0113mumu izmanto\u0161anas lombarda aizdevumu nov\u0113rt\u0113\u0161anai ir apr\u0113\u0137in\u0101ta, p\u0101rkalibr\u0113jot mode\u013ca v\u0113rt\u012bbas, izmantojot nenov\u0113rojamus ievaddatus - p\u0101rdo\u0161anas izmaksas, diskonta likmi, paredzamo atdevi un maksim\u0101lo uzcenojumu. 2023. gada 31. decembr\u012b mode\u013cos izmantotie galvenie ievaddati un pie\u0146\u0113mumi ietv\u0113ra: - m\u0113ne\u0161a vid\u0113j\u0101 diskonta likme 15,1% (ar pamatoti iesp\u0113jamiem alternat\u012bviem pie\u0146\u0113mumiem 14,1% un 16,1%) (2022. gad\u0101 - attiec\u012bgi 15,9%, 14,9% un 16,9%). - kumulat\u012bv\u0101 vid\u0113j\u0101 sagaid\u0101m\u0101 atdeve 30,4% (ar pamatoti iesp\u0113jamiem alternat\u012bviem pie\u0146\u0113mumiem 28,5% un 32,4%) (2022. gad\u0101 - attiec\u012bgi 32%, 30% un 34%). - vid\u0113jais maksim\u0101lais uzcenojums 85% (ar pamatoti iesp\u0113jamiem alternat\u012bviem pie\u0146\u0113mumiem 65% un 105%) (2022. gad\u0101 attiec\u012bgi 85%, 65% un 105%) - vid\u0113j\u0101s p\u0101rdo\u0161anas izmaksas 18% (ar pamatoti iesp\u0113jamiem alternat\u012bviem pie\u0146\u0113mumiem 8% un 28%) (2022. gad\u0101 attiec\u012bgi 22%, 12% un 32%). Lombarda aizdevumu nodro\u0161in\u0101jums Koncerna izsniegtie lombarda aizdevumi ir nodro\u0161in\u0101ti ar aiz\u0146\u0113m\u0113ja \u0137\u012blu, kas ierobe\u017eo Koncerna pras\u012bjuma ties\u012bbas uz pamat\u0101 eso\u0161\u0101 nodro\u0161in\u0101juma naudas pl\u016bsmu (aizdevumi bez regresa ties\u012bb\u0101m). Turpm\u0101kaj\u0101 tabul\u0101 ir nor\u0101d\u012bti galvenie nodro\u0161in\u0101juma veidi, kas tiek tur\u0113ti pret lombarda aizdevumiem:
2023
2022
Preces
3 301 862
2 983 697
Zelts
4 140 219
3 338 670
KOP\u0100
7 442 081
6 322 367
(32) Finan\u0161u akt\u012bvu un saist\u012bbu paties\u0101 v\u0113rt\u012bba (turpin\u0101jums) Turpm\u0101kaj\u0101s tabul\u0101s lombarda aizdevumu riska dar\u012bjumi sadal\u012bti pa aizdevuma un nodro\u0161in\u0101juma v\u0113rt\u012bbas (LTV) attiec\u012bbas diapazoniem. LTV apr\u0113\u0137ina k\u0101 aizdevuma bruto summas attiec\u012bbu pret nodro\u0161in\u0101juma v\u0113rt\u012bbu. Nodro\u0161in\u0101juma v\u0113rt\u0113jum\u0101 nav iek\u013cautas jebk\u0101das korekcijas saist\u012bb\u0101 ar nodro\u0161in\u0101juma ieg\u016b\u0161anu un p\u0101rdo\u0161anu. Pre\u010du nodro\u0161in\u0101juma v\u0113rt\u012bbu nosaka p\u0113c nodro\u0161in\u0101juma v\u0113rt\u012bbas aizdevuma izsnieg\u0161anas br\u012bd\u012b. LTV r\u0101d\u012bt\u0101js
2023
2022
Preces
Maz\u0101ks par 50%
154 428
126 633
51\u201370%
1 442 159
1 557 218
71\u201390%
1 282 233
1 208 955
91\u2013100%
303 328
60 295
Liel\u0101ks par 100%
119 714
30 596
Kop\u0101
3 301 862
2 983 697
Zelta nodro\u0161in\u0101juma v\u0113rt\u012bbu nosaka, pamatojoties uz zelta tirgus cenu aizdevuma izsnieg\u0161anas dien\u0101, un aizdevuma v\u0113rt\u012bba var b\u016bt l\u012bdz 95% no zelta tirgus cenas. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } }, "fact-321": { "value": "Koncerns izmanto \u0161\u0101du hierarhiju, lai noteiktu un atkl\u0101tu finan\u0161u instrumentu paties\u0101s v\u0113rt\u012bbas nov\u0113rt\u0113jumu: \u25ba 1. l\u012bmenis: kot\u0113tas (nekori\u0123\u0113tas) cenas akt\u012bv\u0101 tirg\u016b identiskiem akt\u012bviem vai saist\u012bb\u0101m; \u25ba 2. l\u012bmenis: citi paties\u0101s v\u0113rt\u012bbas noteik\u0161anas mode\u013ci, kas b\u016btiski ietekm\u0113 patieso v\u0113rt\u012bbu un tie\u0161i vai netie\u0161i tiek nov\u0113roti tirg\u016b; un \u25ba 3. l\u012bmenis: paties\u0101s v\u0113rt\u012bbas noteik\u0161anas mode\u013ci, kuros tiek izmantoti ievaddati, kas b\u016btiski ietekm\u0113 patieso v\u0113rt\u012bbu, bet netiek nov\u0113roti tirg\u016b. V\u0113rt\u0113\u0161anas metodes ietver neto pa\u0161reiz\u0113j\u0101s v\u0113rt\u012bbas un diskont\u0113t\u0101s naudas pl\u016bsmas mode\u013cus, sal\u012bdzin\u0101jumu ar l\u012bdz\u012bgiem instrumentiem, kuriem ir nov\u0113rojamas tirgus cenas, Black-Scholes un iesp\u0113ju l\u012bgumu cenu noteik\u0161anas mode\u013cus. V\u0113rt\u0113\u0161anas metod\u0113s izmantotie pie\u0146\u0113mumi un ievaddati ietver bezriska un etalona procentu likmes, citas pr\u0113mijas, ko izmanto diskonta likmju apl\u0113s\u0113s, un paredzam\u0101s cenu sv\u0101rst\u012bbas. V\u0113rt\u0113\u0161anas metodes tiek izmantotas, lai ieg\u016btu patieso v\u0113rt\u012bbu, kas ir cena, k\u0101du sa\u0146ems, p\u0101rdodot akt\u012bvu, vai maks\u0101s, nododot saist\u012bbu, ierindas dar\u012bjum\u0101 starp tirgus dal\u012bbniekiem nov\u0113rt\u0113\u0161anas datum\u0101. Sare\u017e\u0123\u012bt\u0101kiem instrumentiem Koncerns izmanto patent\u0113tus v\u0113rt\u0113\u0161anas mode\u013cus, kas parasti tiek izstr\u0101d\u0101ti, izmantojot atz\u012btus v\u0113rt\u0113\u0161anas mode\u013cus. Da\u017eus vai visus b\u016btiskos ievaddatus \u0161ajos mode\u013cos var neb\u016bt iesp\u0113jams nov\u0113rot tirg\u016b, un tos var ieg\u016bt no tirgus cen\u0101m vai likm\u0113m vai apl\u0113st, pamatojoties uz pie\u0146\u0113mumiem. Instrumentu piem\u0113ri, kas ietver noz\u012bm\u012bgus nenov\u0113rojamus ievaddatus, ir lombarda aizdevumu portfe\u013ca v\u0113rt\u0113\u0161ana. V\u0113rt\u0113\u0161anas mode\u013ciem, kuros izmanto noz\u012bm\u012bgus nenov\u0113rojamus ievaddatus, paties\u0101s v\u0113rt\u012bbas noteik\u0161anai ir nepiecie\u0161ams augst\u0101ks vad\u012bbas sprieduma un apl\u0113\u0161u l\u012bmenis. Vad\u012bbas spriedums un apl\u0113ses parasti ir nepiecie\u0161amas, lai izv\u0113l\u0113tos piem\u0113rotu v\u0113rt\u0113\u0161anas modeli, noteiktu paredzam\u0101s n\u0101kotnes naudas pl\u016bsmas no v\u0113rt\u0113jam\u0101 finan\u0161u instrumenta un izv\u0113l\u0113tos piem\u0113rotas diskonta likmes. K\u0101 iepriek\u0161 paskaidrots, paties\u0101s v\u0113rt\u012bbas atkl\u0101\u0161anai Koncerns ir noteicis akt\u012bvu un saist\u012bbu kategorijas, pamatojoties uz akt\u012bvu un saist\u012bbu raksturu, \u012bpa\u0161\u012bb\u0101m un riskiem, k\u0101 ar\u012b paties\u0101s v\u0113rt\u012bbas hierarhijas l\u012bmeni. Tabul\u0101 uzr\u0101d\u012bta ar\u012b Sabiedr\u012bbas un Koncerna finan\u0161u instrumentu uzskaites v\u0113rt\u012bba un paties\u0101s v\u0113rt\u012bbas sal\u012bdzin\u0101jums poz\u012bcij\u0101m, kuras konsolid\u0113taj\u0101 finan\u0161u p\u0101rskat\u0101 netiek uzskait\u012btas patiesaj\u0101 v\u0113rt\u012bb\u0101. Tabul\u0101 nav iek\u013cauta nefinan\u0161u akt\u012bvu un nefinan\u0161u saist\u012bbu paties\u0101 v\u0113rt\u012bba. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "lv", "entity": "scheme:2138002PKHUJIMVMYB13", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00" } } } }