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"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f4800": {
"value": "3599873000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f4805": {
"value": "1189328000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f4810": {
"value": "1567913000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f4815": {
"value": "3599873000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s7__6__6": {
"value": "1F\u00e9lagi\u00f0Sj\u00f3v\u00e1-Almennar tryggingar hf. (\"f\u00e9lagi\u00f0\", \"samst\u00e6\u00f0an\" e\u00f0a \"Sj\u00f3v\u00e1\") er hlutaf\u00e9lag me\u00f0 starfsst\u00f6\u00f0var s\u00ednar \u00e1\u00cdslandi og eru h\u00f6fu\u00f0st\u00f6\u00f0var \u00feess \u00ed Kringlunni 5, Reykjav\u00edk. \u00c1rsreikningur samst\u00e6\u00f0unnar hefur a\u00f0 geyma\u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, Sj\u00f3v\u00e1-Almennar l\u00edftryggingar hf. og Sj\u00f3v\u00e1 Forvarnah\u00fasi\u00f0 ehf., semv\u00edsa\u00f0 er til \u00ed heild sem samst\u00e6\u00f0unnar. A\u00f0alstarfsemi f\u00e9lagsins felst \u00ed v\u00e1tryggingarekstri ogfj\u00e1rfestingastarfsemi.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__5": {
"value": "1F\u00e9lagi\u00f0Sj\u00f3v\u00e1-Almennar tryggingar hf. (\"f\u00e9lagi\u00f0\", \"samst\u00e6\u00f0an\" e\u00f0a \"Sj\u00f3v\u00e1\") er hlutaf\u00e9lag me\u00f0 starfsst\u00f6\u00f0var s\u00ednar \u00e1\u00cdslandi og eru h\u00f6fu\u00f0st\u00f6\u00f0var \u00feess \u00ed Kringlunni 5, Reykjav\u00edk. \u00c1rsreikningur samst\u00e6\u00f0unnar hefur a\u00f0 geyma\u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, Sj\u00f3v\u00e1-Almennar l\u00edftryggingar hf. og Sj\u00f3v\u00e1 Forvarnah\u00fasi\u00f0 ehf., semv\u00edsa\u00f0 er til \u00ed heild sem samst\u00e6\u00f0unnar. A\u00f0alstarfsemi f\u00e9lagsins felst \u00ed v\u00e1tryggingarekstri ogfj\u00e1rfestingastarfsemi.2Grundv\u00f6llur reikningsskilannaa.Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt\u00c1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur sem koma fram \u00ed \u00edslenskum l\u00f6gum og reglum um\u00e1rsreikninga skr\u00e1\u00f0ra f\u00e9laga.Stj\u00f3rn Sj\u00f3v\u00e1-Almennra trygginga hf. sta\u00f0festi \u00e1rsreikninginn \u00feann 6. febr\u00faar 2025.Yfirlit um mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar er a\u00f0 finna \u00ed sk\u00fdringu 37.b.Grundv\u00f6llur matsa\u00f0fer\u00f0a\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s, a\u00f0 \u00fev\u00ed undanskildu a\u00f0 ver\u00f0br\u00e9f eru f\u00e6r\u00f0\u00e1 gangvir\u00f0i. c.Rekstrarh\u00e6fiStj\u00f3rnendur hafa lagt mat \u00e1 rekstrarh\u00e6fi samst\u00e6\u00f0unnar og telja hana hafa styrk til \u00e1framhaldandi starfsemi.Samst\u00e6\u00f0ureikningurinn hefur \u00fev\u00ed veri\u00f0 ger\u00f0ur \u00e1 grundvelli \u00e1framhaldandi starfsemi. Ni\u00f0urst\u00f6\u00f0ur athugunar\u00e1 grei\u00f0sluh\u00e6fi f\u00e9lagsins gefa til kynna a\u00f0 f\u00e9lagi\u00f0 hafi yfir a\u00f0 r\u00e1\u00f0a n\u00e6gu fj\u00e1rmagni til a\u00f0 sty\u00f0ja vi\u00f0\u00e1framhaldandi rekstur.d.Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill\u00c1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir erubirtar \u00ed \u00fe\u00fasundum nema anna\u00f0 s\u00e9 teki\u00f0 fram.3Reikningshaldslegt mat og \u00e1kvar\u00f0anirGer\u00f0 \u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir,meti og gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda,tekna og gjalda. Endanlegar fj\u00e1rh\u00e6\u00f0ir kunna a\u00f0 ver\u00f0a fr\u00e1brug\u00f0nar \u00feessu mati. Reglulega er fari\u00f0 yfir mat og forsendur. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sembreytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.Stj\u00f3rnendur hafa gefi\u00f0 s\u00e9r forsendur og lagt mat \u00e1 \u00fe\u00e1 li\u00f0i sem hafa veruleg \u00e1hrif \u00e1 reikningsskilsamst\u00e6\u00f0unnar, sj\u00e1 sk\u00fdringu 14 um gangvir\u00f0i fj\u00e1reigna og sk\u00fdringu 24 um skuldbindingu vegnav\u00e1tryggingasamninga. Einnig m\u00e1 finna n\u00e1nari umfj\u00f6llun \u00ed sk\u00fdringu 37.Mat \u00e1 gangvir\u00f0i fj\u00e1reignaGangvir\u00f0i er ver\u00f0 sem fengist vi\u00f0 s\u00f6lu eignar e\u00f0a yr\u00f0i greitt vi\u00f0 yfirf\u00e6rslu skuldar \u00ed hef\u00f0bundnum vi\u00f0skiptum\u00e1 matsdegi.Fj\u00e1reignum og fj\u00e1rskuldum er skipt \u00ed s\u00e9rstaka flokka. Flokkunin hefur \u00e1hrif \u00e1 hvernig vi\u00f0eigandifj\u00e1rm\u00e1lagerningur er metinn. \u00deeir flokkar sem fj\u00e1reignir og fj\u00e1rskuldir samst\u00e6\u00f0unnar tilheyra ogmatsgrundv\u00f6llur \u00feeirra er eftirfarandi:\u2022 Fj\u00e1reignir \u00e1 gangvir\u00f0i eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i gegnum rekstrarreikning.\u2022 Kr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 gangvir\u00f0i\u00f0 s\u00e9 ekki verulegafr\u00e1brug\u00f0i\u00f0 \u00fev\u00ed ver\u00f0i.3Reikningshaldslegt mat og \u00e1kvar\u00f0anir, frh.:Lykil\u00fe\u00e6ttir \u00ed \u00f3vissu \u00e1 matia.Endanleg fj\u00e1rh\u00e6\u00f0 tj\u00f3nab\u00f3ta Mat \u00e1 endanlegri fj\u00e1rh\u00e6\u00f0 v\u00e6nts tj\u00f3nakostna\u00f0ar samst\u00e6\u00f0unnar vegna ger\u00f0ra v\u00e1tryggingasamninga ermikilv\u00e6gasta reikningshaldslega mat samst\u00e6\u00f0unnar. Vi\u00f0 mat \u00e1 skuldbindingunni \u00fearf a\u00f0 taka tillit til margra\u00fe\u00e1tta sem h\u00e1\u00f0ir eru \u00f3vissu og hafa \u00e1hrif \u00e1 endanlegan tj\u00f3nakostna\u00f0. Me\u00f0al \u00feessara \u00f3vissu\u00fe\u00e1tta eru \u00e1\u00e6tlanirum tj\u00f3nafj\u00f6lda, fj\u00e1rh\u00e6\u00f0 me\u00f0altj\u00f3ns, ytri a\u00f0st\u00e6\u00f0ur og \u00fer\u00f3un ver\u00f0lags.b.\u00c1kv\u00f6r\u00f0un \u00e1 gangvir\u00f0i fj\u00e1rm\u00e1lagerningaVer\u00f0br\u00e9f samst\u00e6\u00f0unnar eru metin \u00e1 gangvir\u00f0i \u00ed efnahagsreikningi. Skr\u00e1\u00f0 gengi er til fyrir meirihluta \u00feessaraeigna. Mat \u00e1 gangvir\u00f0i \u00f3skr\u00e1\u00f0ra ver\u00f0br\u00e9fa byggir \u00e1 vi\u00f0urkenndum a\u00f0fer\u00f0um.Mat \u00e1 gangvir\u00f0i tekur mi\u00f0 af marka\u00f0sa\u00f0st\u00e6\u00f0um og \u00feeim uppl\u00fdsingum sem eru til sta\u00f0ar um vi\u00f0komandifj\u00e1reign \u00e1 matsdegi. \u00cd einhverjum tilfellum er byggt \u00e1 hlutl\u00e6gu mati sem getur veri\u00f0 h\u00e1\u00f0 \u00f3vissu.c.\u00c1kv\u00f6r\u00f0un vir\u00f0isr\u00fdrnunar fj\u00e1reignaNi\u00f0urf\u00e6rslu\u00fe\u00f6rf fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er metin. Mat stj\u00f3rnenda \u00e1 vir\u00f0isr\u00fdrnunbyggir \u00e1 uppl\u00fdsingum um v\u00e6nt sj\u00f3\u00f0sfl\u00e6\u00f0i af vi\u00f0komandi eign. Vi\u00f0 mat \u00e1 v\u00e6ntu sj\u00f3\u00f0sfl\u00e6\u00f0i, meta stj\u00f3rnendurfj\u00e1rhagslega st\u00f6\u00f0u m\u00f3ta\u00f0ila og v\u00e6nt vir\u00f0i undirliggjandi trygginga. Breytingar \u00e1 forsendum geta haft \u00e1hrif \u00e1b\u00f3kf\u00e6rt vir\u00f0i fj\u00e1rm\u00e1lagerninga.4Breytingar \u00e1 reikningsskilaa\u00f0fer\u00f0um og framsetninguVi\u00f0 ger\u00f0 \u00e1rsreikningsins var beitt s\u00f6mu reikningsskilaa\u00f0fer\u00f0um og \u00e1ri\u00f0 2023.5Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttayfirlit er birt eftir e\u00f0li rekstrar og byggir \u00fea\u00f0 \u00e1 skipulagi og innri uppl\u00fdsingagj\u00f6f til lykilstj\u00f3rnendasamst\u00e6\u00f0unnar. Samst\u00e6\u00f0unni er skipt upp \u00ed \u00ferj\u00e1 starfs\u00fe\u00e6tti: Ska\u00f0atryggingarekstur, l\u00edftryggingarekstur ogfj\u00e1rfestingastarfsemi.\u00c1ri\u00f0 2024Ska\u00f0a- L\u00edf- Fj\u00e1rfestinga-tryggingar tryggingar starfsemi Samst\u00e6\u00f0a Tekjur af v\u00e1tryggingasamningum ..........................30.194.5013.403.018033.597.519Tj\u00f3n \u00e1rsins ...............................................................( 23.678.423) ( 1.426.338) 0( 25.104.761)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ......( 5.875.851) ( 739.412) 0( 6.615.263)Afkoma af endurtryggingasamningum .................( 510.491) ( 83.929) 0( 594.420)129.7361.153.33901.283.075Hreinar fj\u00e1rmunatekjur ..........................................00671.116671.116Gangvir\u00f0isbreytingar fj\u00e1reigna ..............................004.802.7674.802.767Rekstrarkostna\u00f0ur af fj\u00e1rfestingastarfsemi ...........00( 393.624) ( 393.624)005.080.2585.080.258Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamninga ....................00( 1.645.026) ( 1.645.026)Rekstrarafkoma starfs\u00fe\u00e1ttar ..................................129.7361.153.3393.435.2334.718.308A\u00f0rar tekjur .......................................................................................................................................170.460Annar rekstrarkostna\u00f0ur ...................................................................................................................( 53.241)Annar fj\u00e1rmagnskostna\u00f0ur ...............................................................................................................( 67.037)Tekjuskattur .......................................................................................................................................( 527.588)Hagna\u00f0ur og heildarhagna\u00f0ur \u00e1rsins ..............................................................................................4.240.902Fj\u00e1rfestingar starfs\u00fe\u00e1ttarins ska\u00f0atrygginga eru 104 millj. kr. og afskriftir 74 millj. kr. Afskriftir leigueigna \u00e1\u00e1rinu voru 149 millj. kr.\u00c1ri\u00f0 2023Ska\u00f0a- L\u00edf- Fj\u00e1rfestinga-tryggingar tryggingar starfsemi Samst\u00e6\u00f0a Tekjur af v\u00e1tryggingasamningum ..........................28.180.1073.093.275031.273.382Tj\u00f3n \u00e1rsins ...............................................................( 22.233.753) ( 1.191.818) 0( 23.425.571)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ......( 5.431.789) ( 690.888) 0( 6.122.677)Afkoma af endurtryggingasamningum .................29.120( 59.510) 0( 30.390)543.6841.151.06001.694.744Hreinar fj\u00e1rmunatekjur ..........................................00931.142931.142Gangvir\u00f0isbreytingar fj\u00e1reigna ..............................003.868.7293.868.729Rekstrarkostna\u00f0ur af fj\u00e1rfestingastarfsemi ...........00( 299.600) ( 299.600)004.500.2714.500.271Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamninga ....................00( 893.865) ( 893.865)Rekstrarafkoma starfs\u00fe\u00e1ttar ..................................543.6841.151.0603.606.4065.301.149A\u00f0rar tekjur .......................................................................................................................................157.276Annar rekstrarkostna\u00f0ur ...................................................................................................................( 46.001)Annar fj\u00e1rmagnskostna\u00f0ur ...............................................................................................................( 68.157)Tekjuskattur .......................................................................................................................................( 718.719)Hagna\u00f0ur og heildarhagna\u00f0ur \u00e1rsins ..............................................................................................4.625.549Fj\u00e1rfestingar starfs\u00fe\u00e1ttarins ska\u00f0atrygginga eru 70 millj. kr. og afskriftir 61 millj. kr. Afskriftir leigueigna \u00e1\u00e1rinu voru 136 millj. kr.Ska\u00f0atryggingarekstur samst\u00e6\u00f0unnar greinist \u00feannig eftir v\u00e1tryggingagreinum*:\u00c1ri\u00f0 2024Sj\u00f3, flug&L\u00f6gbundnarFrj\u00e1lsarAlm. slysa ogAtvinnu-Sj\u00fakra-Eigna-farm-\u00f6kut\u00e6kja-\u00f6kut\u00e6kja-\u00c1byrg\u00f0ar-sj\u00fakra-slysa-kostna\u00f0ar-tryggingartryggingartryggingartryggingartryggingartryggingartryggingartryggingarSamtalsTekjur af v\u00e1tryggingasamningum ......................6.988.8691.055.93411.812.6225.919.9461.864.9771.366.0421.145.13140.97830.194.501Tj\u00f3n \u00e1rsins ...........................................................( 5.197.542) ( 523.009) ( 9.262.410) ( 5.391.784) ( 1.542.625) ( 866.633) ( 881.294) ( 13.127) ( 23.678.423)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ..( 1.382.335) ( 166.389) ( 2.273.113) ( 1.368.994) ( 251.343) ( 274.230) ( 151.923) ( 7.524) ( 5.875.851)Afkoma af endurtryggingasamningum .............( 190.795) ( 123.001) ( 90.667) 0( 105.399) ( 2.692) 2.0630( 510.491)Afkoma af v\u00e1tryggingasamningum218.197 243.535 186.432 ( 840.832) ( 34.389) 222.488 113.977 20.327 129.736\u00c1ri\u00f0 2023Sj\u00f3, flug&L\u00f6gbundnarFrj\u00e1lsarAlm. slysa ogAtvinnu-Sj\u00fakra-Eigna-farm-\u00f6kut\u00e6kja-\u00f6kut\u00e6kja-\u00c1byrg\u00f0ar-sj\u00fakra-slysa-kostna\u00f0ar-tryggingartryggingartryggingartryggingartryggingartryggingartryggingartryggingarSamtalsTekjur af v\u00e1tryggingasamningum ......................6.646.769943.50111.026.0145.389.4221.774.6171.230.3081.129.11740.36028.180.107Tj\u00f3n \u00e1rsins ...........................................................( 4.615.836) ( 372.277) ( 9.107.495) ( 5.006.338) ( 1.058.494) ( 996.100) ( 1.063.319) ( 13.894) ( 22.233.753)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ..( 1.272.989) ( 141.025) ( 2.148.667) ( 1.243.722) ( 236.790) ( 240.828) ( 140.804) ( 6.964) ( 5.431.789)Afkoma af endurtryggingasamningum .............312.155( 236.303) ( 59.790) 0( 73.043) ( 2.946) 89.046029.120Afkoma af v\u00e1tryggingasamningum1.070.099 193.896 ( 289.938) ( 860.639) 406.290 ( 9.566) 14.039 19.503 543.684 *Samkv\u00e6mt Solvency II.6Kostna\u00f0ur af v\u00e1tryggingasamningum og rekstrarkostna\u00f0ur2024 2023Tj\u00f3n \u00e1rsins og rekstrarkostna\u00f0ur greinist \u00feannig:Tj\u00f3n \u00e1rsins ..................................................................................................................25.104.76123.425.571Laun og launatengd gj\u00f6ld .........................................................................................3.689.0433.408.503Skrifstofu og stj\u00f3rnunarkostna\u00f0ur ............................................................................1.982.9441.815.945\u00c1g\u00f3\u00f0ahlutdeild ..........................................................................................................1.167.5811.047.130Afskriftir rekstrarfj\u00e1rmuna og leigueigna .................................................................222.559196.70132.166.88929.893.850Kostna\u00f0ur af v\u00e1tryggingasamningum, kostna\u00f0ur af fj\u00e1rfestingastarfsemi og annar rekstrarkostna\u00f0ur greinist\u00feannig \u00ed rekstrarreikningi og yfirliti yfir heildarafkomu:Kostna\u00f0ur af v\u00e1tryggingasamningumTj\u00f3n \u00e1rsins ..................................................................................................................25.104.76123.425.571Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum .........................................................6.615.2636.122.67731.720.02429.548.249Rekstrarkostna\u00f0ur af fj\u00e1rfestingastarfsemi ..............................................................393.624299.600Annar rekstrarkostna\u00f0ur ...........................................................................................53.24146.00132.166.88929.893.8507Afkoma af endurtryggingasamningum2024 2023Afkoma af endurtryggingasamningum greinist \u00feannig:Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 2.022.848) ( 1.611.511)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................................................................1.265.0221.458.317Umbo\u00f0slaun ..............................................................................................................163.405122.803Afkoma af endurtryggingasamningum samtals .......................................................( 594.420) ( 30.390)8Laun og launatengd gj\u00f6ld2024 2023Laun og launatengd gj\u00f6ld greinast \u00feannig:Laun ...........................................................................................................................2.677.4512.498.814L\u00edfeyrisi\u00f0gj\u00f6ld ............................................................................................................414.602383.591Tryggingagjald ..........................................................................................................207.195194.230Fj\u00e1rs\u00fdsluskattur ..........................................................................................................179.460168.149Kostna\u00f0ur vegna kaupr\u00e9ttarsamninga .....................................................................17.8440Annar starfsmannakostna\u00f0ur ...................................................................................192.490163.718Laun og launatengd gj\u00f6ld samtals ...........................................................................3.689.0433.408.503Me\u00f0alfj\u00f6ldi starfsmanna \u00e1 \u00e1rinu umreikna\u00f0ur \u00ed heils\u00e1rsst\u00f6rf ..................................186,6182,552% starfsmanna eru karlar og 48% konur. Konur eru 44% stj\u00f3rnenda og karlar 56%.9 Endursko\u00f0unarkostna\u00f0ur2024 2023Endursko\u00f0unarkostna\u00f0ur greinist \u00feannig:KPMG ehf. vegna endursko\u00f0unar og endursko\u00f0unartengdrar \u00fej\u00f3nustu ................27.99628.787KPMG ehf. \u00f6nnur a\u00f0keypt \u00fej\u00f3nusta ..........................................................................3.8971.797Endursko\u00f0unarkostna\u00f0ur samtals ............................................................................31.89330.584Fj\u00e1rh\u00e6\u00f0irnar h\u00e9r a\u00f0 ofan innihalda 24% vir\u00f0isaukaskatt.10Fj\u00e1rfestingatekjurHreinar fj\u00e1rmunatekjur \u00ed rekstrarreikningi samanstanda af vaxtatekjum af handb\u00e6ru f\u00e9, \u00f6\u00f0rum vaxtatekjum,ar\u00f0grei\u00f0slum og gengismun. Gangvir\u00f0isbreytingar ver\u00f0br\u00e9fa samanstanda af s\u00f6luhagna\u00f0i e\u00f0a s\u00f6lutapiver\u00f0br\u00e9fa, gangvir\u00f0isbreytingum og vaxtatekjum af ver\u00f0br\u00e9fum.Fj\u00e1rfestingatekjur greinast \u00feannig:2024 2023Vaxtatekjur ................................................................................................................259.545 181.493 Fenginn ar\u00f0ur ............................................................................................................370.288 667.212 Gengismunur .............................................................................................................41.282 82.438Hreinar fj\u00e1rmunatekjur .............................................................................................671.116 931.142 Gangvir\u00f0isbreyting ver\u00f0br\u00e9fa ...................................................................................4.802.767 3.868.729 Fj\u00e1rfestingatekjur samtals .........................................................................................5.473.883 4.799.87111Tekjuskattur2024 2023Tekjuskattur greinist \u00feannig:Tekjuskattur til grei\u00f0slu ............................................................................................535.224664.426Mismunur \u00e1 \u00e1\u00e6tlu\u00f0um og \u00e1l\u00f6g\u00f0um sk\u00f6ttum ..........................................................( 15.785) ( 9.258)Tekjuskattur vegna li\u00f0a sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 ..........................................043.751Fresta\u00f0ur tekjuskattur ...............................................................................................8.15019.799Tekjuskattur samtals ..................................................................................................527.588718.719Virkur tekjuskattur:2024 2023Hagna\u00f0ur fyrir tekjuskatt .........................................4.768.490 5.344.267Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli .......21,0% 1.001.383 20,0% 1.068.853 \u00c1hrif s\u00e9rstaks fj\u00e1rs\u00fdsluskatts .....................................0,5%25.5991,1%61.016\u00d3skattskyld gj\u00f6ld/(tekjur) tengdar hlutabr\u00e9fum .....( 10,3%) ( 490.132) ( 7,7%) ( 409.199)A\u00f0rir li\u00f0ir ...................................................................( 0,2%) ( 9.261) ( 0,0%) ( 1.952)Virkur tekjuskattur ....................................................11,1%527.588 13,4%718.71912 Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall afkomu, sem r\u00e1\u00f0stafa\u00f0 er til almennra hluthafa \u00ed f\u00e9laginu, ogvegins me\u00f0alfj\u00f6lda \u00fatistandandi almennra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkra hluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat \u00edsamr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamninga starfsmanna.2024 2023Hagna\u00f0ur- og heildarhagna\u00f0ur \u00e1rsins ......................................................................4.240.902 4.625.549 Me\u00f0alfj\u00f6ldi hluta \u00e1 \u00e1rinu fyrir grunnhagna\u00f0 ............................................................1.156.590 1.166.389 \u00c1hrif kaupr\u00e9ttarsamninga .........................................................................................3.238 0Me\u00f0alfj\u00f6ldi hluta \u00e1 \u00e1rinu fyrir \u00feynntan hagna\u00f0 .......................................................1.159.828 1.166.389 Grunnhagna\u00f0ur \u00e1 hlut ...............................................................................................3,67 3,97\u00deynntur hagna\u00f0ur \u00e1 hlut ...........................................................................................3,66 3,9713Kaupr\u00e9ttarsamningar\u00c1 a\u00f0alfundi f\u00e9lagsins \u00feann 7. mars 2024 var sam\u00feykkt a\u00f0 veita stj\u00f3rn Sj\u00f3v\u00e1 heimild til a\u00f0 sam\u00feykkjakaupr\u00e9ttar\u00e1\u00e6tlun bygg\u00f0a \u00e1 10. gr. laga um tekjuskatt nr. 90/2003 og gera \u00e1 grundvelli hennarkaupr\u00e9ttarsamninga vi\u00f0 allt starfsf\u00f3lk f\u00e9lagsins. Samkv\u00e6mt \u00e1\u00e6tluninni \u00f6\u00f0last hver kaupr\u00e9ttarhafi r\u00e9tt til a\u00f0kaupa hluti \u00ed f\u00e9laginu fyrir a\u00f0 h\u00e1marki 1.500.000 kr. einu sinni \u00e1 \u00e1ri \u00ed \u00ferj\u00fa \u00e1r, eftir birtingu n\u00edu m\u00e1na\u00f0auppgj\u00f6rs fyrir \u00e1rin 2025, 2026 og 2027. Kaupr\u00e9ttur n\u00e6r til allra fastr\u00e1\u00f0inna starfsmanna f\u00e9lagsins og ger\u00f0u180 starfsmenn kaupr\u00e9ttarsamninga sem n\u00e1 til allt a\u00f0 21,6 millj. hluta \u00e1 \u00e1ri mi\u00f0a\u00f0 vi\u00f0 100% n\u00fdtingu hluta.Kaupver\u00f0 hluta er vegi\u00f0 me\u00f0altal \u00ed vi\u00f0skiptum me\u00f0 hlutabr\u00e9f f\u00e9lagsins s\u00ed\u00f0ustu t\u00edu vi\u00f0skiptadaga fyrirsamningsdag sem var 18. september 2024 e\u00f0a kr. 37,54 hver hlutur. \u00cd rekstrarreikningi eru gjaldf\u00e6r\u00f0ar 17,8millj. kr. \u00e1 \u00e1rinu vegna kaupr\u00e9ttarsamninganna. Heildarkostna\u00f0ur f\u00e9lagsins vegna kaupr\u00e9ttarsamninganna er\u00e1\u00e6tla\u00f0ur um 118 millj. kr. byggt \u00e1 reiknil\u00edkani Black-Scholes.14Fj\u00e1reignirEftirfarandi tafla s\u00fdnir flokkun fj\u00e1reigna \u00e1samt gangvir\u00f0i \u00feeirra:2024Fj\u00e1reignir L\u00e1n og \u00e1 gangvir\u00f0i kr\u00f6fur Samtals Gangvir\u00f0iVer\u00f0br\u00e9f ....................................................................62.575.602 62.575.602 62.575.602A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtryggjendur .............1.770.8381.770.8381.770.838Handb\u00e6rt f\u00e9 ..............................................................1.567.9131.567.9131.567.913Fj\u00e1reignir samtals 31.12 ............................................62.575.6023.338.75165.914.35365.914.3532023Ver\u00f0br\u00e9f ....................................................................54.267.272 54.267.272 54.267.272A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtryggjendur .............1.851.0261.851.0261.851.026Handb\u00e6rt f\u00e9 ..............................................................3.599.8733.599.8733.599.873Fj\u00e1reignir samtals 31.12 ............................................54.267.2725.450.89959.718.17159.718.171\u00dea\u00f0 er \u00e1lit stj\u00f3rnenda samst\u00e6\u00f0unnar a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna sem flokkast sem l\u00e1n og kr\u00f6fur endurspegligangvir\u00f0i \u00feeirra.Taflan h\u00e9r \u00e1 eftir s\u00fdnir fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i eftir ver\u00f0matsa\u00f0fer\u00f0:Stig 1 Stig 2 Stig 3 Samtals2024Fj\u00e1reignir \u00e1 gangvir\u00f0i ...............................................52.304.063 7.502.222 2.769.318 62.575.602 2023Fj\u00e1reignir \u00e1 gangvir\u00f0i ...............................................42.805.791 8.334.646 3.126.835 54.267.272 Stig 1: Gangvir\u00f0i\u00f0 byggir \u00e1 skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i fyrir samskonar eignir.Stig 2: Gangvir\u00f0ismati\u00f0 byggir ekki \u00e1 skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i (stig 1) heldur \u00e1 uppl\u00fdsingum semeru sannreynanlegar fyrir eignina anna\u00f0 hvort beint (t.d. ver\u00f0) e\u00f0a \u00f3beint (t.d. afleiddar af ver\u00f0um). \u00cd stig 2eru f\u00e6r\u00f0ar fj\u00e1reignir \u00fear sem ekki er virkur marka\u00f0ur. Mati\u00f0 \u00e1 eignunum \u00e1kvar\u00f0ast af n\u00fdlegum vi\u00f0skiptum\u00f3tengdra a\u00f0ila e\u00f0a kauptilbo\u00f0um fr\u00e1 \u00f3tengdum a\u00f0ilum. Einnig er stu\u00f0st vi\u00f0 gangvir\u00f0i annarra samb\u00e6rilegrafj\u00e1reigna. Stig 3: Gangvir\u00f0ismati\u00f0 byggir \u00e1 mikilv\u00e6gum uppl\u00fdsingum \u00f6\u00f0rum en marka\u00f0suppl\u00fdsingum. Vi\u00f0 mat \u00e1fj\u00e1reignum sem falla undir stig 3 eru notu\u00f0 g\u00f6gn eins og ver\u00f0mat fr\u00e1 rekstrara\u00f0ilum fj\u00e1rfestinga- ogfagfj\u00e1rfestasj\u00f3\u00f0a, s\u00f6lur\u00e9ttur e\u00f0a ver\u00f0mat f\u00e9lagsins byggt \u00e1 afkomu e\u00f0a samanbur\u00f0i vi\u00f0 samb\u00e6rilegarfj\u00e1reignir.Breytingar sem falla undir stig 3 \u00e1 \u00e1rinu eru eftirfarandi:2024 2023Sta\u00f0a 1.1. ...................................................................................................................3.126.835 3.785.742 Keypt ..........................................................................................................................418.647 401.427 Selt .............................................................................................................................( 476.884) ( 2.706.335)Flutt \u00e1 milli stiga ........................................................................................................0 441.324 Matsbreyting .............................................................................................................( 299.280) 1.204.677 Sta\u00f0a 31.12. ...............................................................................................................2.769.318 3.126.83515 Ver\u00f0br\u00e9fVer\u00f0br\u00e9f \u00e1 gangvir\u00f0i greinast \u00feannig:2024 2023Skuldabr\u00e9f:R\u00edkistrygg\u00f0 ver\u00f0br\u00e9f ..................................................................................................20.837.96016.069.774S\u00e9rtrygg\u00f0 skuldabr\u00e9f .................................................................................................7.453.5617.045.299\u00d6nnur skuldabr\u00e9f ......................................................................................................11.722.9089.602.679Skuldabr\u00e9f samtals ....................................................................................................40.014.42932.717.752Hlutdeildarsk\u00edrteini:Skuldabr\u00e9fasj\u00f3\u00f0ir me\u00f0 r\u00edkisbr\u00e9fum ...........................................................................808.816 756.994 A\u00f0rir skuldabr\u00e9fasj\u00f3\u00f0ir ..............................................................................................1.013.571 946.835 Hlutabr\u00e9fasj\u00f3\u00f0ir .........................................................................................................618.757 642.293 A\u00f0rir sj\u00f3\u00f0ir .................................................................................................................432.722630.797Hlutdeildarsk\u00edrteini samtals ......................................................................................2.873.8662.976.918Hlutabr\u00e9f:Skr\u00e1\u00f0 \u00ed kauph\u00f6ll .........................................................................................................16.323.752 15.742.800 \u00d3skr\u00e1\u00f0 ........................................................................................................................2.250.7002.575.801Hlutabr\u00e9f samtals ......................................................................................................18.574.45318.318.601\u00d6nnur ver\u00f0br\u00e9f:Lausafj\u00e1rsj\u00f3\u00f0ir ...........................................................................................................1.112.855254.000\u00d6nnur ver\u00f0br\u00e9f samtals ............................................................................................1.112.855254.000Ver\u00f0br\u00e9f 31.12 ...........................................................................................................62.575.60254.267.27216 Fj\u00e1rfestingar me\u00f0 fj\u00e1rfestinga\u00e1h\u00e6ttu l\u00edftryggingatakaFj\u00e1rfestingar me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka eru fj\u00e1reignir \u00ed eigu samst\u00e6\u00f0unnar semv\u00e1tryggingatakar \u00ed sparna\u00f0arl\u00edftryggingum hafa vali\u00f0 og bera fj\u00e1rfestinga\u00e1h\u00e6ttu af samkv\u00e6mt skilm\u00e1lumsparna\u00f0arl\u00edftrygginga. Sparna\u00f0arl\u00edftrygging samanstendur af l\u00edftryggingu og sparna\u00f0i. I\u00f0gjaldl\u00edftryggingarinnar fer l\u00e6kkandi eftir \u00fev\u00ed sem sparna\u00f0ur eykst og fellur ni\u00f0ur \u00feegar fj\u00e1rh\u00e6\u00f0 sparna\u00f0ar ver\u00f0urh\u00e6rri en tilgreind l\u00edftryggingarfj\u00e1rh\u00e6\u00f0. Eignast\u00fdringu ver\u00f0br\u00e9fasafna sem falla undir sparna\u00f0arl\u00edftryggingu er\u00fath\u00fdst til Henderson Global Investors og \u00cdslandsbanka.2024 2023Fj\u00e1rfestingar me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka greinast \u00feannig:Sta\u00f0a \u00ed \u00e1rsbyrjun ........................................................................................................5.563.954 5.217.711 Innborgun sparna\u00f0ar ................................................................................................207.242 225.465 \u00datgrei\u00f0sla sparna\u00f0ar .................................................................................................( 951.911) ( 556.175)\u00c1v\u00f6xtun fj\u00e1rfestinga ..................................................................................................673.904676.953Sta\u00f0a \u00ed \u00e1rslok 31.12 ....................................................................................................5.493.1895.563.95417A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur greinast \u00feannig:2024 2023Kr\u00f6fur og fyrirframgreiddur kostna\u00f0ur .....................................................................903.951 868.717 \u00d3uppger\u00f0 sala \u00e1 ver\u00f0br\u00e9fum .....................................................................................552.079 713.973 Fj\u00e1rmagnstekjuskattur ...............................................................................................550.430441.353A\u00f0rar kr\u00f6fur 31.12.......................................................................................................2.006.4602.024.04318Vi\u00f0skiptavildVir\u00f0isr\u00fdrnunarpr\u00f3f fyrir fj\u00e1rskapandi einingar sem fela \u00ed s\u00e9r vi\u00f0skiptavildVi\u00f0skiptavild samst\u00e6\u00f0unnar a\u00f0 fj\u00e1rh\u00e6\u00f0 244 millj. kr. er vegna kaupa \u00e1 l\u00edftryggingarekstri hennar. \u00cd \u00e1rslok 2024 var framkv\u00e6mt \u00e1rlegt vir\u00f0ispr\u00f3f \u00e1 vi\u00f0skiptavildinni sem mi\u00f0ast vi\u00f0 sam\u00feykktar rekstrar\u00e1\u00e6tlanir og afvaxta\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi. Framt\u00ed\u00f0arvir\u00f0i er byggt \u00e1 1% raunvexti, sem mi\u00f0ast vi\u00f0 langt\u00edmamarkmi\u00f0 samst\u00e6\u00f0unnar \u00ed tengslum vi\u00f0 rekstur \u00feessarar einingar. Ni\u00f0ursta\u00f0a pr\u00f3fsins var a\u00f0 ekki v\u00e6ri \u00fe\u00f6rf \u00e1 a\u00f0 f\u00e6ra ni\u00f0ur b\u00f3kf\u00e6rt ver\u00f0 hennar.19Leigueignir og leiguskuldirSamst\u00e6\u00f0an leigir til s\u00edn h\u00fasn\u00e6\u00f0i og bifrei\u00f0ar fyrir starfsemi s\u00edna og n\u00e1 samningar allt til \u00e1rsins 2032.Samningarnir eru vi\u00f0 \u00fdmsa a\u00f0ila og eru ver\u00f0trygg\u00f0ir. Leigueignir greinast \u00feannig fr\u00e1 upphafi til lokat\u00edmabilsins:Fasteignir Bifrei\u00f0ar SamtalsLeigueignir 1.1.2023 ..........................................................................1.283.4468561.284.302Vi\u00f0b\u00e6tur vi\u00f0 leigueignir ...................................................................7.58107.581H\u00e6kkun vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna .............................103.65111103.662Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................( 135.386) ( 867) ( 136.253)Leigueignir 31.12.2023 ......................................................................1.259.29201.259.292Vi\u00f0b\u00e6tur vi\u00f0 leigueignir ...................................................................36.1157.55343.669H\u00e6kkun vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna .............................61.5921661.608Lokun \u00e1 samningum ..........................................................................( 3.885) 0( 3.885)Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................( 147.813) ( 999) ( 148.812)Leigueignir 31.12.2024 ......................................................................1.205.3016.5701.211.871Leiguskuldir greinast \u00feannig fr\u00e1 upphafi til loka t\u00edmabilsins:2024 2023Leiguskuldir 1.1. ........................................................................................................1.340.8631.341.824Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu .......................................................................................................43.6697.581Vaxtagj\u00f6ld .................................................................................................................67.03768.157Greiddar leiguskuldir .................................................................................................( 195.642) ( 180.361)Lokun \u00e1 samningum ..................................................................................................( 3.985) 0H\u00e6kkun vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna .....................................................61.608103.662Leiguskuldir 31.12. ....................................................................................................1.313.5491.340.863Afborganir innan \u00e1rs .................................................................................................142.857128.192Afborganir s\u00ed\u00f0ar ........................................................................................................1.170.691 1.212.670 Samtals .......................................................................................................................1.313.5491.340.863\u00d3n\u00favirt samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i leiguskuldar greinist \u00feannig:Minna en eitt \u00e1r .........................................................................................................204.425 187.593 Eitt til fimm \u00e1r ............................................................................................................999.549 921.436 Meira en fimm \u00e1r .......................................................................................................386.037 551.111 Samtals .......................................................................................................................1.590.010 1.660.14020Rekstrarfj\u00e1rmunirInnr\u00e9ttingar, Rekstrarfj\u00e1rmunir greinast \u00feannig: t\u00e6ki og Fasteignir bifrei\u00f0ar Samtals Heildarver\u00f0 1.1.2023 .........................................................................226.526817.4161.043.942Vi\u00f0b\u00f3t \u00e1 \u00e1rinu ...................................................................................13.72456.26469.988Selt og aflagt \u00e1 \u00e1rinu .........................................................................0( 4.973) ( 4.973)Heildarver\u00f0 31.12.2023 .....................................................................240.250868.7081.108.958Vi\u00f0b\u00f3t \u00e1 \u00e1rinu ...................................................................................2.481101.336103.816Selt og aflagt \u00e1 \u00e1rinu .........................................................................0( 27.401) ( 27.401)Heildarver\u00f0 31.12.2024 .....................................................................242.731942.6421.185.373Afskrifa\u00f0 1.1.2023 ..............................................................................71.965449.123521.088Afskrift f\u00e6r\u00f0 \u00fat ..................................................................................0( 3.481) ( 3.481)Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................5.76654.68260.448Afskrifa\u00f0 samtals 31.12.2023 ............................................................77.731500.324578.055Afskrift f\u00e6r\u00f0 \u00fat ..................................................................................0( 19.222) ( 19.222)Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................5.94667.80273.748Afskrifa\u00f0 samtals 31.12.2024 ............................................................83.677548.903632.580B\u00f3kf\u00e6rt ver\u00f0 1.1.2023 .......................................................................154.561368.293522.854B\u00f3kf\u00e6rt ver\u00f0 31.12.2023 ...................................................................162.518368.384530.902B\u00f3kf\u00e6rt ver\u00f0 31.12.2024 ...................................................................159.053393.739552.793Afskriftahlutf\u00f6ll .................................................................................2 - 4% 10 - 33%Fasteignamat fasteigna \u00ed \u00e1rslok 2024 nam 432 millj. kr. (2023: 393 millj. kr.). V\u00e1tryggingarver\u00f0m\u00e6ti fasteignanam 741 millj. kr. (2023: 716 millj. kr.). V\u00e1tryggingaver\u00f0m\u00e6ti annarra rekstrarfj\u00e1rmuna er 1.419 millj. kr.(2023: 1.399 millj. kr.).21Skatteign / (skattskuldbinding)Skatteign / (skattskuldbinding) greinist \u00feannig: 2024 2023(Skattskuldbinding) / skatteign 1.1 ...........................................................................( 36.247) 27.303Lei\u00f0r\u00e9tting \u00e1 upphafsst\u00f6\u00f0u .......................................................................................( 8.446) 0Tekjuskattur \u00e1rsins ....................................................................................................( 527.588) ( 718.719)Mismunur \u00e1 \u00e1\u00e6tlu\u00f0um og \u00e1l\u00f6g\u00f0um sk\u00f6ttum ..........................................................( 15.785) ( 9.258)Skattur til grei\u00f0slu .....................................................................................................535.224664.426Skattskuldbinding 31.12. ...........................................................................................( 52.842) ( 36.247)Skattskuldbinding greinist \u00e1 eftirtalda li\u00f0i:Rekstrarfj\u00e1rmunir ......................................................................................................( 45.861)( 44.265)Kr\u00f6fur .........................................................................................................................( 16.317)( 7.634)A\u00f0rir li\u00f0ir ....................................................................................................................9.33615.652Skattskuldbinding 31.12. ...........................................................................................( 52.842) ( 36.247)22Eigi\u00f0 f\u00e9Hlutaf\u00e9Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.156.590 \u00fe\u00fas. kr. \u00ed \u00e1rslok 2024 og var l\u00e6kka\u00f0 um21.803 \u00fe\u00fas. kr. \u00e1 \u00e1rinu. Allt hlutaf\u00e9 er greitt a\u00f0 fullu. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Yfirver\u00f0sreikningur hlutafj\u00e1rYfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r semf\u00e9lagi\u00f0 hefur selt a\u00f0 fr\u00e1dregnu yfirver\u00f0i af hlutaf\u00e9 sem f\u00e9lagi\u00f0 hefur keypt. L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed l\u00f6gbundinn varasj\u00f3\u00f0, sem ekkim\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0.Bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt l\u00f6gum um \u00e1rsreikninga skal f\u00e9lagi\u00f0 binda \u00f3innleystan hagna\u00f0 af matsbreytingum \u00e1 fj\u00e1reignumsem tilgreindar hafa veri\u00f0 \u00e1 gangvir\u00f0i gegnum rekstur og f\u00e6ra \u00e1 s\u00e9rstakan gangvir\u00f0isreikning me\u00f0al eigin fj\u00e1rsem \u00f3heimilt er a\u00f0 \u00fathluta sem ar\u00f0i, a\u00f0 teknu tilliti til skatta\u00e1hrifa eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Samkv\u00e6mt s\u00f6mu l\u00f6gumskal f\u00e9lagi\u00f0 binda hlutdeild \u00ed hagna\u00f0i d\u00f3tturf\u00e9lags umfram m\u00f3ttekinn ar\u00f0.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur hagna\u00f0ur e\u00f0a tap vegna starfsemi f\u00e9lagsins a\u00f0 fr\u00e1dregnum ar\u00f0grei\u00f0slumog framl\u00f6gum \u00ed bundi\u00f0 eigi\u00f0 f\u00e9.Ar\u00f0grei\u00f0slur Ar\u00f0grei\u00f0slur til hluthafa eru f\u00e6r\u00f0ar til l\u00e6kkunar \u00e1 eigin f\u00e9 \u00feegar \u00fe\u00e6r hafa veri\u00f0 sam\u00feykktar \u00e1 a\u00f0alfundi.Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g nr. 2/1995 m\u00e1 \u00fathluta sem ar\u00f0i hagna\u00f0i samkv\u00e6mt sam\u00feykktum\u00e1rsreikningi s\u00ed\u00f0asta \u00e1rs, yfirf\u00e6r\u00f0um hagna\u00f0i fr\u00e1 fyrri \u00e1rum og frj\u00e1lsum sj\u00f3\u00f0um. \u00c1kvar\u00f0anir um ar\u00f0grei\u00f0slurtaka \u00e1vallt mi\u00f0 af gjald\u00feolsvi\u00f0mi\u00f0um stj\u00f3rnar.\u00d3innleystmatsbreytingBundinnfj\u00e1rm\u00e1la-hlutdeildar-Bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00e1 eftirfarandi h\u00e1tt:gerningareikningur Samtals2024Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.203.175 392.325 4.595.500Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................301.197 0 301.197Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 92.108 92.108Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.504.373 484.433 4.988.8052023Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.175.856 169.205 4.345.061Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................27.319 0 27.319Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 223.120 223.120Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.203.175 392.325 4.595.50023 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skuldir greinast \u00feannig:2024 2023Vi\u00f0skiptaskuldir .........................................................................................................57.189 50.131Opinber gj\u00f6ld af i\u00f0gj\u00f6ldum ......................................................................................815.536 960.770A\u00f0rar skuldir ..............................................................................................................583.768 618.334Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir 31.12 .................................................1.456.493 1.629.23524 Skuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignirSkuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignir samst\u00e6\u00f0unnar greinast \u00feannig:20242023Hrein eign/Hrein eign/Eignir SkuldirskuldEignir SkuldirskuldV\u00e1tryggingasamningar:Ska\u00f0atryggingar ........0 40.582.680 40.582.680 0 35.578.120 35.578.120 L\u00edftryggingar ..............0 1.130.277 1.130.277 0 1.170.691 1.170.691 0 41.712.958 41.712.958 0 36.748.810 36.748.810 Endurtryggingasamningar:Ska\u00f0atryggingar ........( 1.515.588) 0 ( 1.515.588) ( 1.290.054) 0 ( 1.290.054)L\u00edftryggingar ..............( 525.339) 0 ( 525.339) ( 525.869) 0 ( 525.869)( 2.040.927) 0 ( 2.040.927) ( 1.815.922) 0 ( 1.815.922)a. Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - ska\u00f0atryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0a-Ska\u00f0atryggingarsamningasamningagrei\u00f0slur\u00d6ryggis\u00e1laghlutdeildSamtalsSkuldb. 1.1.2024 ........3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 Tekjur af v\u00e1tr. samningum ....( 30.194.501)( 30.194.501)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........24.316.339 24.316.339Mats\u00fer\u00f3un tj\u00f3nask. ... eldri \u00e1ra ..................( 848.826) ( 848.826)Breyting \u00e1 \u00ed\u00feyngjandi samningum .............( 1.666) ( 1.666)\u00c1g\u00f3\u00f0ahlutdeild .........1.167.581 1.167.581 Rekstrarkostna\u00f0ur .....427.503 4.280.767 4.708.270Breyting \u00e1 \u00f6ryggis\u00e1lagi .............212.576 212.576Kostna\u00f0ur af v\u00e1tryggingasamn. ...427.503 ( 1.666) 27.748.280 212.576 1.167.581 29.554.274\u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 29.766.998) ( 1.666) 27.748.280 212.576 1.167.581 ( 640.227)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...1.593.260 1.593.260Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....30.581.691 30.581.691Greidd tj\u00f3n ................( 20.706.148) ( 20.706.148)Greiddur rekstrark. ....( 387.317) ( 4.132.637) ( 1.094.419) ( 5.614.373)Samtals sj\u00f3\u00f0streymi...30.194.375 0 ( 24.838.785) 0 ( 1.094.419) 4.261.170 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 47.860) ( 161.783) ( 209.643)Skuldb. 31.12.2024.....3.803.880 104.307 34.186.153 1.661.438 826.904 40.582.680 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0ahlut-Ska\u00f0atryggingar samningasamningagrei\u00f0slur\u00d6ryggis\u00e1lagdeildSkuldb. 1.1.2023 ........3.316.471 104.118 25.610.662 1.241.548 664.980 30.937.778 Tekjur af v\u00e1tr. samningum ....( 28.180.107)( 28.180.107)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........22.331.033 22.331.033Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 306.448) ( 306.448)Tap af \u00ed\u00feyngjandi samningum .............1.855 1.855\u00c1g\u00f3\u00f0ahlutdeild .........1.047.130 1.047.130 Rekstrarkostna\u00f0ur .....433.708 3.950.952 4.384.659Breyting \u00e1 \u00f6ryggis\u00e1lagi .............207.314 207.314Kostna\u00f0ur af v\u00e1tryggingasamn. ...433.708 1.855 25.975.536 207.314 1.047.130 27.665.543 \u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 27.746.400) 1.855 25.975.536 207.314 1.047.130 ( 514.564)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...867.107 867.107Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....28.289.999 28.289.999 Greidd tj\u00f3n ................( 18.641.439) ( 18.641.439)Greiddur rekstrark. ....( 372.742) ( 3.845.912) ( 958.368) ( 5.177.021)Samtals sj\u00f3\u00f0streymi ..27.917.258 0 ( 22.487.350) 0 ( 958.368) 4.471.540 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 62.966) ( 120.774) ( 183.740)Skuldb. 31.12.2023.....3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.b.Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - l\u00edftryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingarsamninga \u00d6ryggis\u00e1lagsamningakostna\u00f0urgrei\u00f0slurSamtalsSkuldb. 1.1.2024 ........593.172 0 ( 385.098) 940.374 22.242 1.170.691Tekjur af v\u00e1tr. samningum ....( 3.403.018) ( 3.403.018)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.541.720 1.541.720Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 113.921) ( 113.921)Rekstrarkostna\u00f0ur .....275.253303.860 579.113Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....160.298 160.298Breyting \u00e1 \u00f6ryggis\u00e1lagi .............( 1.462) ( 1.462)Kostna\u00f0ur af v\u00e1tryggingasamn. ...435.552 0 0 1.731.660 ( 1.462) 2.165.750\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.967.467) 0 0 1.731.660 ( 1.462) ( 1.237.269)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...51.766 51.766Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.428.283 3.428.283 Greidd tj\u00f3n ................( 1.543.583) ( 1.543.583)Greiddur rekstrark. ....( 281.558) ( 308.678) ( 590.235)Samtals sj\u00f3\u00f0streymi ..3.146.726 0 0 ( 1.852.261) 0 1.294.465Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 149.375) ( 149.375)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 160.298) 160.298 0 Skuldb. 31.12.2024.....612.133 0 ( 374.175) 871.539 20.780 1.130.277\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingar samningasamningakostna\u00f0urgrei\u00f0slur\u00d6ryggis\u00e1lagSkuldb. 1.1.2023 ........556.152 0 ( 382.037) 924.841 21.787 1.120.744Tekjur af v\u00e1tr. samningum ....( 3.093.275) ( 3.093.275)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.353.359 1.353.359Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 161.997) ( 161.997)Rekstrarkostna\u00f0ur .....253.393293.684 547.077Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....143.811 143.811Breyting \u00e1 \u00f6ryggis\u00e1lagi .............456 456Kostna\u00f0ur af v\u00e1tryggingasamn. ...397.204 0 0 1.485.046 456 1.882.706\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.696.071) 0 0 1.485.046 456 ( 1.210.569)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...26.758 26.758Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.123.662 3.123.662 Greidd tj\u00f3n ................( 1.207.543) ( 1.207.543)Greiddur rekstrark. ....( 246.759) ( 288.728) ( 535.487)Samtals sj\u00f3\u00f0streymi ..2.876.902 0 0 ( 1.496.271) 0 1.380.632Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 146.873) ( 146.873)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 143.811) 143.811 0 Skuldb. 31.12.2023 ....593.172 0 ( 385.098) 940.374 22.242 1.170.691\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.Samst\u00e6\u00f0an hefur eignf\u00e6rt kostna\u00f0 vi\u00f0 \u00f6flun l\u00edftryggingasamninga og gjaldf\u00e6rir hann \u00e1 v\u00e6ntum l\u00edft\u00edmasamninganna. Kostna\u00f0ur vi\u00f0 \u00f6flun v\u00e1tryggingasamninga tilheyrir n\u00fa skuldbindingu vegna eftirst\u00e6\u00f0rarv\u00e1tryggingaverndar. Annar kostna\u00f0ur vi\u00f0 \u00f6flun samninga er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til. Eignf\u00e6r\u00f0urkostna\u00f0ur mun falla til \u00e1 eftirfarandi h\u00e1tt \u00e1 n\u00e6stu \u00e1rum:2024\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........140.326104.69572.43042.98313.740374.1752023\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........144.164110.45174.82042.55513.108385.098c.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - ska\u00f0atryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2024 .................................( 230.498) 1.446.822 73.730 1.290.054 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.416.003) ( 1.416.003)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................857.909 857.909Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................18.256 18.256Umbo\u00f0slaun ..............................................................29.347 29.34729.347 857.909 18.256 905.512 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.386.656) 857.909 18.256 ( 510.491)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....1.202.008 1.202.008M\u00f3tteknar tj\u00f3nagrei\u00f0slur .........................................( 465.983) ( 465.983)Samtals sj\u00f3\u00f0streymi ..................................................1.202.008 ( 465.983) 0 736.025 Endurtryggingaeignir 31.12.2024 .............................( 415.146) 1.838.748 91.986 1.515.588 Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur \u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023 .................................( 97.041) 676.570 33.829 613.358 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.068.950) ( 1.068.950)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................1.037.254 1.037.254Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................39.901 39.901Umbo\u00f0slaun ..............................................................20.914 20.91420.914 1.037.254 39.901 1.098.070 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.048.036) 1.037.254 39.901 29.120 Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....914.579 914.579M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 267.002) ( 267.002)Samtals sj\u00f3\u00f0streymi...................................................914.579 ( 267.002) 0 647.576 Endurtryggingaeignir 31.12.2023..............................( 230.498) 1.446.822 73.730 1.290.054 d.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - l\u00edftryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-verndargrei\u00f0slur\u00d6ryggis\u00e1lagL\u00edftryggingarSamtalsEndurtryggingaeignir 1.1.2024 .................................278.034 241.586 6.249 525.869Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 606.845) ( 606.845)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................389.814 389.814Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................( 957) ( 957)Umbo\u00f0slaun ..............................................................134.058 134.058134.058 389.814 ( 957) 522.916\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 472.787) 389.814 ( 957) ( 83.929)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....511.151 511.151M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 427.752) ( 427.752)Samtals sj\u00f3\u00f0streymi...................................................511.151 ( 427.752) 0 83.400 Endurtryggingaeignir 31.12.2024..............................316.398 203.648 5.293 525.339Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-L\u00edftryggingar*verndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023.................................284.943 139.524 0 424.467Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 542.560) ( 542.560)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................374.912 374.912Breyting \u00e1 \u00f6ryggis\u00e1lagi..............................................6.249 6.249Umbo\u00f0slaun ..............................................................101.889 101.889101.889 374.912 6.249 483.051\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 440.671) 374.912 6.249 ( 59.510)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....433.762 433.762M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 272.851) ( 272.851)Samtals sj\u00f3\u00f0streymi...................................................433.762 ( 272.851) 0 160.912 Endurtryggingaeignir 31.12.2023..............................278.034 241.586 6.249 525.869*Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt til samr\u00e6mis vi\u00f0 framsetningu \u00e1 \u00e1rinu 2024.25 Gjald\u00feolGjald\u00feol, gjald\u00feolskrafa og gjald\u00feolshlutfall \u00ed samr\u00e6mi vi\u00f0 matsreglur Solvency II \u00ed \u00e1rslok greinast \u00feannig:2024 2023Gjald\u00feol .....................................................................................................................25.886.864 23.790.950 Gjald\u00feolskrafa, (SCR) .................................................................................................15.806.124 15.290.321 Marka\u00f0s\u00e1h\u00e6tta .........................................................................................................9.551.782 9.445.722 Heilsutrygginga\u00e1h\u00e6tta .............................................................................................2.503.400 2.263.244 L\u00edftrygginga\u00e1h\u00e6tta ....................................................................................................804.133 762.523 Ska\u00f0atrygginga\u00e1h\u00e6tta ..............................................................................................10.029.605 9.110.426 M\u00f3ta\u00f0ila\u00e1h\u00e6tta .........................................................................................................1.544.444 1.695.257 Fj\u00f6l\u00fe\u00e6ttinga\u00e1hrif .......................................................................................................( 7.367.254) ( 6.998.496)Grunngjald\u00feolskrafa (Basic SCR) 31.12 .....................................................................17.066.110 16.278.675 Rekstrar\u00e1h\u00e6tta .........................................................................................................1.313.104 1.176.029 A\u00f0l\u00f6gun vegna fresta\u00f0ra skatta ................................................................................( 2.573.090) ( 2.164.383)Gjald\u00feolskrafa (SCR) ..................................................................................................15.806.124 15.290.321 Marka\u00f0s\u00e1h\u00e6tta greinist \u00feannig:Vaxta\u00e1h\u00e6tta ..............................................................................................................1.319.387 1.312.342 Hlutabr\u00e9fa\u00e1h\u00e6tta ......................................................................................................8.205.010 7.946.924 Fasteigna\u00e1h\u00e6tta ........................................................................................................138.198 132.726 Vik\u00e1h\u00e6tta ..................................................................................................................1.253.326 1.197.866 Gjaldmi\u00f0la\u00e1h\u00e6tta ......................................................................................................280.676 836.877 Sam\u00fej\u00f6ppunar\u00e1h\u00e6tta ...............................................................................................1.293.649 1.319.694 Fj\u00f6l\u00fe\u00e6ttingar\u00e1hrif .....................................................................................................( 2.938.465) ( 3.300.707)Marka\u00f0s\u00e1h\u00e6tta samtals ............................................................................................9.551.782 9.445.722 Gjald\u00feolshlutfall fyrir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu .........................................................1,64 1,56Gjald\u00feolshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu .........................................................1,42 1,40L\u00e1gmarksfj\u00e1rmagn (MCR) ..........................................................................................6.765.821 6.267.693 L\u00e1gmarksfj\u00e1rmagnshlutfall fyrir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ........................................3,83 3,80L\u00e1gmarksfj\u00e1rmagnshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ........................................3,32 3,4026 - 32 \u00c1h\u00e6ttust\u00fdring26Yfirlit\u00c1h\u00e6ttust\u00fdring er einn af grunn\u00fe\u00e1ttum \u00ed stj\u00f3rnkerfi samst\u00e6\u00f0unnar og er h\u00f6f\u00f0 til grundvallar \u00ed skipulagi og\u00e1kvar\u00f0anat\u00f6ku. Verklag og a\u00f0ger\u00f0ir hafa veri\u00f0 innleiddar til a\u00f0 greina, m\u00e6la og draga \u00far og/e\u00f0a dreifa\u00e1h\u00e6ttum sem ste\u00f0ja\u00f0 geta a\u00f0 \u00ed rekstri me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 vernda f\u00e9l\u00f6gin, vi\u00f0skiptavini og v\u00e1trygg\u00f0a.\u00c1h\u00e6ttust\u00fdring n\u00e6r yfir \u00fe\u00e1 \u00e1h\u00e6ttu\u00fe\u00e6tti sem nota\u00f0ir eru vi\u00f0 \u00fatreikning \u00e1 gjald\u00feolskr\u00f6fu. \u00cd sk\u00fdringum 27-32 erger\u00f0 grein fyrir \u00feeim \u00e1h\u00e6ttu\u00fe\u00e1ttum sem samst\u00e6\u00f0an skilgreinir \u00ed stefnu um \u00e1h\u00e6ttust\u00fdringu.Stefnur um \u00e1h\u00e6ttust\u00fdringu, \u00e1h\u00e6ttum\u00e6likvar\u00f0ar og a\u00f0fer\u00f0ir eru yfirfarnar reglulega til a\u00f0 m\u00e6ta kr\u00f6fum um\u00e1h\u00e6ttust\u00fdringu. Samkv\u00e6mt XVI. kafla laga nr. 100/2016 um v\u00e1tryggingastarfsemi \u00fearf sta\u00f0a eigin fj\u00e1r (ogannarra vi\u00f0urkenndra gjald\u00feolsli\u00f0a) a\u00f0 vera n\u00e6g til a\u00f0 m\u00e6ta gjald\u00feolskr\u00f6fu \u00fe\u00f3 f\u00e9lagi\u00f0 ver\u00f0i fyrir \u00e1f\u00f6llum.Gjald\u00feolskrafan er \u00ed kr\u00f3num og m\u00e6lir 200 \u00e1ra f\u00e9 \u00ed h\u00fafi (e. value-at-risk) yfir eitt \u00e1r, sem \u00fe\u00fd\u00f0ir a\u00f0 f\u00e9lagi\u00f0 geti a\u00f0jafna\u00f0i sta\u00f0i\u00f0 vi\u00f0 skuldbindingar s\u00ednar \u00ed 199 af 200 \u00e1rum. Jafnan er liti\u00f0 til gjald\u00feolshlutfalls \u00fear sem um er a\u00f0r\u00e6\u00f0a hlutfall gjald\u00feols og gjald\u00feolskr\u00f6fu. A\u00f0 l\u00e1gmarki skyldi \u00feetta hlutfall vera 1. Stj\u00f3rn Sj\u00f3v\u00e1 hefur settf\u00e9laginu vi\u00f0mi\u00f0 a\u00f0 gjald\u00feolshlutfall skuli vera \u00e1 bilinu 1,4-1,7.Stj\u00f3rnir f\u00e9laga samst\u00e6\u00f0unnar setja einnig fj\u00e1rfestingarstefnu f\u00e9laganna \u00fear sem markmi\u00f0 um dreifingu eignasamkv\u00e6mt eignaflokkum eru skilgreind. Eftirfylgni me\u00f0 samsetningu eignasafnsins og hl\u00edtni vi\u00f0fj\u00e1rfestingarstefnu fellur undir \u00e1h\u00e6ttust\u00fdringu og eru fr\u00e1vik fr\u00e1 stefnu v\u00f6ktu\u00f0. A\u00f0 l\u00e1gmarki \u00e1rsfj\u00f3r\u00f0ungslega er gjald\u00feolskrafa samkv\u00e6mt Solvency II reiknu\u00f0 \u00fat og a\u00f0 l\u00e1gmarki \u00e1rlega erunni\u00f0 eigi\u00f0 \u00e1h\u00e6ttu- og gjald\u00feolsmat \u00ed samvinnu vi\u00f0 stj\u00f3rn. \u00cd eigin \u00e1h\u00e6ttu- og gjald\u00feolsmati er tilgreind helsta\u00e1h\u00e6tta sem f\u00e9lagi\u00f0 stendur frammi fyrir sem er ekki hluti af sta\u00f0la\u00f0ri form\u00falu \u00fatreiknings \u00e1 gjald\u00feolskr\u00f6fumsamkv\u00e6mt Solvency II. \u00c1rlega er sk\u00fdrsla um eigi\u00f0 \u00e1h\u00e6ttu- og gjald\u00feolsmat send Fj\u00e1rm\u00e1laeftirliti Se\u00f0labanka\u00cdslands.Eftirfarandi eru helstu \u00e1h\u00e6ttu\u00fe\u00e6ttir samkv\u00e6mt stefnu um \u00e1h\u00e6ttust\u00fdringu (sj\u00e1 n\u00e1nar \u00ed sk\u00fdringum 27-32): - v\u00e1trygginga\u00e1h\u00e6tta (sk\u00fdring 27) - m\u00f3ta\u00f0ila\u00e1h\u00e6tta (sk\u00fdring 28) - lausafj\u00e1r\u00e1h\u00e6tta (sk\u00fdring 29) - marka\u00f0s\u00e1h\u00e6tta (sk\u00fdring 30) - rekstrar\u00e1h\u00e6tta (sk\u00fdring 31) - eiginfj\u00e1r\u00e1h\u00e6tta (sk\u00fdring 32)27V\u00e1trygginga\u00e1h\u00e6ttaSamst\u00e6\u00f0an hefur skilgreint v\u00e1trygginga\u00e1h\u00e6ttu sem h\u00e6ttuna \u00e1 tapi e\u00f0a \u00f3fyrirs\u00e9\u00f0ri breytingu \u00e1 vir\u00f0iv\u00e1tryggingaskuldbindinga vegna \u00f3fulln\u00e6gjandi ver\u00f0lagningar e\u00f0a mats \u00e1 skuldbindingu vegnav\u00e1tryggingasamninga. Helstu \u00e1h\u00e6ttu\u00fe\u00e6ttir v\u00e1trygginga\u00e1h\u00e6ttu eru sala v\u00e1trygginga og \u00e1h\u00e6ttumat, v\u00f6ru\u00fer\u00f3unog ver\u00f0lagning, afgrei\u00f0sla tj\u00f3na og mat \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga.\u00c1h\u00e6ttan vi\u00f0 s\u00f6lu er a\u00f0 \u00f3fulln\u00e6gjandi \u00e1h\u00e6ttumat liggi til grundvallar \u00feannig a\u00f0 ver\u00f0lagning s\u00e9 ekki \u00ed samr\u00e6mivi\u00f0 \u00e1h\u00e6ttut\u00f6ku. Einnig er h\u00e6tta \u00e1 a\u00f0 skr\u00e1\u00f0u verklagi og ver\u00f0stefnu s\u00e9 ekki fylgt, sem og a\u00f0 misr\u00e6mi s\u00e9 \u00e1 milliskilm\u00e1la og \u00feeirrar v\u00f6ru sem vi\u00f0skiptavinur telur sig vera a\u00f0 kaupa. \u00c1h\u00e6ttan vi\u00f0 v\u00f6ru\u00fer\u00f3un og ver\u00f0lagningu era\u00f0 i\u00f0gjaldaskr\u00e1 og ver\u00f0stefna endurspegli ekki v\u00e1tryggingalega \u00e1h\u00e6ttu. \u00c1h\u00e6ttan vi\u00f0 afgrei\u00f0slu tj\u00f3na er a\u00f0b\u00f3taskylda s\u00e9 ranglega \u00e1kv\u00f6r\u00f0u\u00f0 e\u00f0a rangar b\u00f3tafj\u00e1rh\u00e6\u00f0ir greiddar. \u00c1h\u00e6ttan vi\u00f0 mat \u00e1 skuldbindingumvegna v\u00e1tryggingasamninga (\u00e1\u00f0ur v\u00e1tryggingaskuld) er a\u00f0 besta mat hennar s\u00e9 \u00f3fulln\u00e6gjandi. Vi\u00f0 besta materu nota\u00f0ar a\u00f0fer\u00f0ir Solvency II.Afkoma samst\u00e6\u00f0unnar er n\u00e6m fyrir eftirfarandi \u00fe\u00e1ttum v\u00e1trygginga\u00e1h\u00e6ttu og s\u00fdnir taflan \u00e1hrif \u00e1 afkomusamst\u00e6\u00f0unnar eftir skatta.Forsendu-breytingar 2024 2023Tj\u00f3nat\u00ed\u00f0ni ...................................................................................................+/- 1%1.904.0001.795.000Me\u00f0altj\u00f3n ...................................................................................................+/- 1%204.000189.000Of-/vanmat tj\u00f3naskuldar \u00ed langt\u00edmagreinum ............................................+/- 10%2.104.0001.911.000Breyting \u00e1 samsettu hlutfalli .....................................................................+/- 1%265.000250.000\u00der\u00f3un \u00e1 v\u00e6ntum tj\u00f3nakostna\u00f0iEftirfarandi t\u00f6flur s\u00fdna \u00fer\u00f3un \u00e1 mati \u00e1 \u00f3n\u00favirtri tj\u00f3naskuld \u00e1samt upps\u00f6fnu\u00f0um grei\u00f0slum til \u00e1rsloka 2024. Skuldbindingin samanstendur af or\u00f0num, tilkynntum og \u00f3tilkynntumtj\u00f3num.\u00de\u00e6r forsendur sem eru nota\u00f0ar vi\u00f0 mat \u00e1 skuldbindingu or\u00f0inna tj\u00f3na byggja a\u00f0 hluta \u00e1 mati stj\u00f3rnenda. \u00de\u00e6r byggja me\u00f0al annars \u00e1 reynslu, a\u00f0 \u00fer\u00f3un tj\u00f3na til framt\u00ed\u00f0ar fylgisvipu\u00f0u mynstri og \u00ed fort\u00ed\u00f0inni og fyrirliggjandi uppl\u00fdsingum. \u00deetta hefur \u00ed f\u00f6r me\u00f0 s\u00e9r mat tengt m.a. me\u00f0altj\u00f3nakostna\u00f0i og \u00fer\u00f3un ver\u00f0lags fyrir hvert tj\u00f3ns\u00e1r. Almennt er \u00f3vissasem tengist kostna\u00f0i vi\u00f0 uppgj\u00f6r tj\u00f3na mest \u00ed upphafi tj\u00f3nsatbur\u00f0ar. Eftir \u00fev\u00ed sem frekari uppl\u00fdsingar um tj\u00f3nsatbur\u00f0 berast minnkar \u00f3vissan um endanlegan tj\u00f3nskostna\u00f0.Forsendur eru endursko\u00f0a\u00f0ar reglulega \u00ed \u00feeim tilgangi a\u00f0 tryggja raunh\u00e6ft og sanngjarnt mat. Sj\u00e1 n\u00e1nari umfj\u00f6llun \u00ed sk\u00fdringu 37 i.Samst\u00e6\u00f0an t\u00f3k upp a\u00f0fer\u00f0ir laga nr. 100/2016 (Solvency II) um \u00fatreikning \u00e1 besta mati skuldbindinga or\u00f0inna tj\u00f3na \u00e1ri\u00f0 2016 og birtir f\u00e9lagi\u00f0 \u00fev\u00ed einungis mat skuldbindingarinnarfr\u00e1 og me\u00f0 tj\u00f3ns\u00e1ri 2016.Skuldbinding vegna or\u00f0inna tj\u00f3na201620172018201920202021202220232024SamtalsHeildarfj\u00e1rh\u00e6\u00f0ir (millj. kr.)Mat \u00e1 endanlegum tj\u00f3nakostna\u00f0i:- \u00ed lok tj\u00f3ns\u00e1rs ...................................................................10.913 11.759 13.159 14.235 14.330 16.301 20.010 24.283 25.984 - einu \u00e1ri s\u00ed\u00f0ar ...................................................................10.498 11.431 13.603 14.358 14.530 16.296 21.755 24.003 - tveimur \u00e1rum s\u00ed\u00f0ar .........................................................11.007 11.783 13.153 13.956 14.279 15.509 21.040 - \u00feremur \u00e1rum s\u00ed\u00f0ar ..........................................................10.858 11.780 13.070 14.326 14.083 15.358 - fj\u00f3rum \u00e1rum s\u00ed\u00f0ar ...........................................................10.859 11.632 12.916 14.026 13.946 - fimm \u00e1rum s\u00ed\u00f0ar .............................................................11.027 11.675 13.072 13.865 - sex \u00e1rum s\u00ed\u00f0ar ................................................................10.975 11.593 13.010 - sj\u00f6 \u00e1rum s\u00ed\u00f0ar .................................................................10.863 11.629 - \u00e1tta \u00e1rum s\u00ed\u00f0ar ...............................................................10.894 Mat \u00e1 upps\u00f6fnu\u00f0um tj\u00f3num \u00ed \u00e1rslok 2024 ......................10.89411.62913.01013.86513.94615.35821.04024.00325.984Uppsafna\u00f0ar tj\u00f3nagrei\u00f0slur \u00ed \u00e1rslok 202410.84311.42012.42713.26212.64113.04516.11712.89410.336Tj\u00f3naskuld samtals \u00f3n\u00favirt ..............................................512095826031.3052.3134.92311.10915.64836.743\u00c1hrif n\u00favir\u00f0ingar.............................................................................................................................................................................................................................................................( 3.420)Tj\u00f3naskuld tj\u00f3ns\u00e1rs 2015 og fyrr....................................................................................................................................................................................................................................240\u00d6ryggis\u00e1lag......................................................................................................................................................................................................................................................................1.661\u00c1g\u00f3\u00f0askuld......................................................................................................................................................................................................................................................................827Vi\u00f0skiptaskuldir sem tilheyra skuldbindingu vegna or\u00f0inna tj\u00f3na..............................................................................................................................................................................623Skuldbinding vegna or\u00f0inna tj\u00f3na \u00ed \u00e1rslok 2024, ska\u00f0atryggingar..............................................................................................................................................................................36.674Skuldbinding vegna or\u00f0inna tj\u00f3na \u00ed \u00e1rslok 2024, l\u00edftryggingar....................................................................................................................................................................................892Skuldbinding vegna or\u00f0inna tj\u00f3na \u00ed \u00e1rslok 2024, samtals............................................................................................................................................................................................37.567Skuldbinding vegna or\u00f0inna tj\u00f3na - eigin hlutur2016 2017 2018 2019 2020 2021 2022 2023 2024 SamtalsTj\u00f3n, eigin hlutur (millj. kr.)Mat \u00e1 upps\u00f6fnu\u00f0um tj\u00f3num \u00ed eigin hlut \u00ed \u00e1rslok 202410.88211.54012.09213.65813.80315.23920.34323.19325.241Uppsafna\u00f0ar tj\u00f3nagrei\u00f0slur \u00ed eigin hlut \u00ed \u00e1rslok 202410.83111.33111.58313.10212.49912.92615.61012.86210.336Tj\u00f3naskuld samtals \u00f3n\u00favirt ..............................................512095095551.3042.3134.73310.33014.90534.910\u00c1hrif n\u00favir\u00f0ingar.............................................................................................................................................................................................................................................................( 3.420)Tj\u00f3naskuld tj\u00f3ns\u00e1rs 2015 og fyrr....................................................................................................................................................................................................................................234\u00d6ryggis\u00e1lag......................................................................................................................................................................................................................................................................1.569\u00c1g\u00f3\u00f0askuld......................................................................................................................................................................................................................................................................827Vi\u00f0skiptaskuldir sem tilheyra skuldbindingu vegna or\u00f0inna tj\u00f3na..............................................................................................................................................................................623Skuldbinding vegna or\u00f0inna tj\u00f3na \u00e1rslok 2024, \u00ed eigin hlut.........................................................................................................................................................................................34.744Skuldbinding vegna or\u00f0inna tj\u00f3na \u00e1rslok 2024, l\u00edftryggingar \u00ed eigin hlut...................................................................................................................................................................683Skuldbinding vegna or\u00f0inna tj\u00f3na \u00e1rslok 2024, ska\u00f0atryggingar og l\u00edftryggingar \u00ed eigin hlut..................................................................................................................................35.427\u00der\u00f3un \u00e1 \u00f3n\u00favirtri tj\u00f3naskuld vegna l\u00edftrygginga er ekki s\u00fdnd \u00ed \u00e1rsreikningi samst\u00e6\u00f0unnar enda er skuldbindingin ger\u00f0 upp a\u00f0 mestu innan 12 m\u00e1na\u00f0a.Endurtryggingar\u00e1h\u00e6ttaSamst\u00e6\u00f0an st\u00fdrir v\u00e1trygginga\u00e1h\u00e6ttu sinni me\u00f0al annars me\u00f0 ger\u00f0 endurtryggingasamninga, \u00fear sem hluti af\u00e1h\u00e6ttut\u00f6ku er f\u00e6r\u00f0ur yfir til endurtryggjenda. Endurtrygginga\u00e1h\u00e6tta felst me\u00f0al annars \u00ed \u00fev\u00ed a\u00f0endurtryggjendur grei\u00f0i ekki sinn hlut \u00ed tj\u00f3num. Oft tekur langan t\u00edma a\u00f0 gera upp tj\u00f3n. \u00c1 \u00feeim t\u00edma geturfj\u00e1rhagsleg sta\u00f0a endurtryggjenda breyst \u00e1 \u00feann h\u00e1tt a\u00f0 \u00feeir ver\u00f0i \u00f3f\u00e6rir um a\u00f0 standa vi\u00f0 skuldbindingars\u00ednar. \u00c1h\u00e6ttan vegna endurtrygginga er mildu\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 skipta eing\u00f6ngu vi\u00f0 endurtryggjendur me\u00f0matseinkunn a\u00f0 l\u00e1gmarki A- samkv\u00e6mt mati S&P. \u00de\u00e1 er skuldbindingum dreift me\u00f0 fj\u00f6lda endurtryggjenda og\u00fe\u00e1ttt\u00f6kuhlutdeild \u00ed huga. Eftirfarandi tafla s\u00fdnir skiptingu i\u00f0gjalda til endurtryggjenda \u00ed sj\u00e1lfvirkumendurtryggingasamningum mi\u00f0a\u00f0 vi\u00f0 flokkun S&P fyrir \u00e1ri\u00f0 2024 og \u00e1\u00e6tlun um skiptingu fyrir \u00e1ri\u00f0 2025.2025 2024AA+ ..................................................................................................................................0,8% 0,0%AA ...................................................................................................................................43,8% 0,0%AA- ..................................................................................................................................28,1% 71,3%A+ ....................................................................................................................................18,3% 19,3%A ......................................................................................................................................1,3% 1,3%A- .....................................................................................................................................7,7% 8,1%Samtals ............................................................................................................................100,0% 100,0%28M\u00f3ta\u00f0ila\u00e1h\u00e6ttaM\u00f3ta\u00f0ila\u00e1h\u00e6tta er h\u00e6ttan \u00e1 neikv\u00e6\u00f0um \u00e1hrifum vegna versnandi st\u00f6\u00f0u m\u00f3ta\u00f0ila og getu hans til a\u00f0 standavi\u00f0 fj\u00e1rhagslegar skuldbindingar. M\u00f3ta\u00f0ila\u00e1h\u00e6tta vegna ver\u00f0br\u00e9fa er v\u00f6ktu\u00f0 af fj\u00e1rfestingarnefnd samst\u00e6\u00f0unnar. F\u00e9lagi\u00f0 er me\u00f0fj\u00e1rfestingarstefnu sem skilgreinir \u00fe\u00e1 \u00e1h\u00e6ttu sem \u00fea\u00f0 er tilb\u00fai\u00f0 a\u00f0 taka.M\u00f3ta\u00f0ila\u00e1h\u00e6tta vegna endurtrygginga er \u00e1h\u00e6tta \u00e1 a\u00f0 fj\u00e1rhagslegur styrkur endurtryggjenda s\u00e9 ekki n\u00e6gur tila\u00f0 standa vi\u00f0 skuldbindingar. \u00c1h\u00e6tta vegna endurtryggingaverndar getur skapast ef einn einstakurtj\u00f3nsatbur\u00f0ur setur fj\u00e1rhagslegan styrkleika f\u00e9lagsins \u00ed h\u00e6ttu. Vi\u00f0 innlei\u00f0ingu IFRS 17 voru vi\u00f0skiptakr\u00f6fur af v\u00e1tryggingastarfsemi f\u00e6r\u00f0ar til l\u00e6kkunar \u00feeirri i\u00f0gjaldaskuldsem n\u00fa flokkast sem skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar. \u00de\u00e6r kr\u00f6fur sem eftir standa fallaundir IFRS 9. M\u00f3ta\u00f0ila\u00e1h\u00e6tta fj\u00e1reigna \u00e1 uppgj\u00f6rsdegi greinist \u00feannig:2024 2023Handb\u00e6rt f\u00e9 ....................................................................................................................1.567.9133.599.873Ver\u00f0br\u00e9f ..........................................................................................................................44.001.15035.948.670A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtryggjendur ..................................................................1.770.8381.851.026Fj\u00e1reignir .........................................................................................................................47.339.90141.399.570Undanskilin eru ver\u00f0br\u00e9f tengd sparna\u00f0arl\u00edftryggingasamningum \u00fear sem fj\u00e1rfestingar\u00e1h\u00e6ttan er borin afl\u00edftryggingataka.28M\u00f3ta\u00f0ila\u00e1h\u00e6tta, frh.:Samst\u00e6\u00f0anfylgirfyrirm\u00e6lum al\u00fej\u00f3\u00f0legs reikningsskilasta\u00f0als IFRS 9 um ni\u00f0urf\u00e6rslu krafna. A\u00f0rar kr\u00f6fur eruf\u00e6r\u00f0ar ni\u00f0ur me\u00f0 einfaldri a\u00f0fer\u00f0 og byggir mati\u00f0 \u00e1 s\u00f6gulegum g\u00f6gnum um tapsreynslu \u00e1samt \u00fev\u00ed a\u00f0 horft ertil efnahagslegra umhverfis\u00fe\u00e1tta \u00e1 reikningsskiladegi, og v\u00e6ntinga til framt\u00ed\u00f0ar, a\u00f0 svo miklu leyti sem \u00fea\u00f0 erheimilt samkv\u00e6mt al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum.Yfirlit um hreyfingar \u00e1 vir\u00f0isr\u00fdrnun annarra krafna \u00e1 \u00e1rinu er eftirfarandi:2024 2023Vir\u00f0isr\u00fdrnun \u00ed upphafi \u00e1rs ...............................................................................................169.587126.179Breyting \u00e1 ni\u00f0urf\u00e6rslu ...................................................................................................( 58.420)11.208Gjaldf\u00e6rsla \u00e1rsins ...........................................................................................................3.27232.200Vir\u00f0isr\u00fdrnun \u00ed lok \u00e1rs ......................................................................................................114.440 169.587Eftirfarandi tafla s\u00fdnir fj\u00e1reignir samst\u00e6\u00f0unnar eftir al\u00fej\u00f3\u00f0legu l\u00e1nsh\u00e6fismati \u00fatgefanda \u00feeirra:2024A BBBBBEkki skr\u00e1\u00f0 SamtalsHandb\u00e6rt f\u00e9 ...............................................879.590 688.323 1.567.913 Ver\u00f0br\u00e9f ......................................................30.389.220 1.215.767 12.396.162 44.001.150 A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtrygg. ........314.808 1.456.030 1.770.838Samtals .......................................................31.583.618 1.904.090 0 13.852.193 47.339.901 2023Handb\u00e6rt f\u00e9 ...............................................3.599.8733.599.873Ver\u00f0br\u00e9f ......................................................22.597.2551.775.141519.38411.056.89135.948.670A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtrygg. ........268.3361.582.6901.851.026Samtals .......................................................22.865.5915.375.014519.38412.639.58141.399.57029Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 samst\u00e6\u00f0an hafi ekki yfir tilt\u00e6kum fj\u00e1rmunum a\u00f0 r\u00e1\u00f0a e\u00f0a geti selt eignir \u00edt\u00e6ka t\u00ed\u00f0 til a\u00f0 m\u00e6ta skuldbindingum. Samst\u00e6\u00f0an flokkar lausafj\u00e1r\u00e1h\u00e6ttu \u00ed tvennt, annars vegar vegnainnst\u00e6\u00f0na sem falla til daglegs rekstrar og hins vegar \u00e1h\u00e6ttu vegna seljanleika fj\u00e1rfestingareigna.Skr\u00e1\u00f0 verklag tryggir a\u00f0 st\u00fdring lausafj\u00e1r byggi \u00e1 \u00e1\u00e6tlunum um inn- og \u00fatgrei\u00f0slur. \u00c1byrg\u00f0ara\u00f0ilarlausafj\u00e1rst\u00fdringar funda a\u00f0 jafna\u00f0i tvisvar \u00ed m\u00e1nu\u00f0i og meta lausafj\u00e1rst\u00f6\u00f0u.Stefna samst\u00e6\u00f0unnar er a\u00f0 geta au\u00f0veldlega selt eignir til a\u00f0 m\u00e6ta \u00f3v\u00e6ntri lausafj\u00e1r\u00fe\u00f6rf. Samst\u00e6\u00f0an seturs\u00e9r \u00fea\u00f0 markmi\u00f0 a\u00f0 eiga \u00ed \u00fea\u00f0 minnsta au\u00f0seljanlegar eignir fyrir um 50% af 12 m\u00e1na\u00f0a me\u00f0altali eigintj\u00f3naskuldar. \u00cd fj\u00e1rfestingastefnu er skilgreint hva\u00f0a eignir teljast au\u00f0seljanlegar. Eftirfarandi tafla s\u00fdnir n\u00favirt v\u00e6nt sj\u00f3\u00f0sfl\u00e6\u00f0i skuldbindingar vegna or\u00f0inna tj\u00f3na fyrir starfs\u00fe\u00e6ttisamst\u00e6\u00f0unnar:20240-1 \u00e1r 1-5 \u00e1r Yfir 5 \u00e1r SamtalsSka\u00f0atryggingar ................................................................17.553.71717.541.1241.579.65436.674.494 L\u00edftryggingar ......................................................................534.232338.69319.395892.319 18.087.94817.879.8161.599.04937.566.814 2023Ska\u00f0atryggingar ................................................................15.255.04115.445.7291.347.01532.047.785 L\u00edftryggingar ......................................................................604.512343.00815.097962.617 15.859.55415.788.7361.362.11133.010.401 Taflan h\u00e9r a\u00f0 ne\u00f0an s\u00fdnir v\u00e6nt uppgj\u00f6r eigna og skulda \u00ed efnahagsreikningi samst\u00e6\u00f0unnar:20240-1 \u00e1r 1-5 \u00e1r Yfir 5 \u00e1r SamtalsEignir:Handb\u00e6rt f\u00e9 ......................................................................1.567.913 1.567.913Ver\u00f0br\u00e9f .............................................................................40.309.89723.880.1493.878.74668.068.791 Endurtryggingaeignir ........................................................1.944.33293.6192.9762.040.927 A\u00f0rar kr\u00f6fur .......................................................................2.006.4602.006.460 Eignir samtals ....................................................................45.828.60223.973.7683.881.72273.684.091Skuldir:Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ..................1.456.493 1.456.493Skattar til grei\u00f0slu .............................................................535.224 535.224Skuldbinding vegna or\u00f0inna tj\u00f3na ...................................18.087.94817.879.8161.599.04937.566.814Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar ....4.146.1444.146.144L\u00edftryggingaskuld me\u00f0 fj\u00e1rfestinga\u00e1h\u00e6ttul\u00edftryggingataka .................................................................5.493.189 5.493.189Leiguskuldir .......................................................................142.857 802.872 367.819 1.313.549 Skuldir samtals ..................................................................29.861.856 18.682.689 1.966.868 50.511.412 Eignir - skuldir ...................................................................15.966.7465.291.0801.914.85423.172.67920230-1 \u00e1r 1-5 \u00e1r Yfir 5 \u00e1r SamtalsEignir:Handb\u00e6rt f\u00e9 ......................................................................3.599.873 3.599.873Ver\u00f0br\u00e9f .............................................................................34.176.97021.922.2503.732.00559.831.226 Endurtryggingaeignir ........................................................1.702.578113.3441.815.922 A\u00f0rar kr\u00f6fur .......................................................................2.024.0432.024.043 Eignir samtals ....................................................................41.503.46422.035.5953.732.00567.271.063 Skuldir:Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ..................1.629.2351.629.235Skattar til grei\u00f0slu .............................................................664.426 664.426Skuldbinding vegna or\u00f0inna tj\u00f3na ...................................15.859.55415.788.7361.362.11133.010.401Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar ....3.738.4103.738.410L\u00edftryggingaskuld me\u00f0 fj\u00e1rfestinga\u00e1h\u00e6ttul\u00edftryggingataka .................................................................5.563.9545.563.954Leiguskuldir .......................................................................128.192 700.484 512.187 1.340.863 Skuldir samtals ..................................................................27.583.77016.489.2201.874.29745.947.288Eignir - skuldir ...................................................................13.919.693 5.546.375 1.857.707 21.323.77530Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er skilgreind sem h\u00e6ttan \u00e1 tapi e\u00f0a \u00f3fyrirs\u00e9\u00f0ri breytingu \u00e1 vir\u00f0i fj\u00e1reigna, m.a. breytinga \u00e1vir\u00f0i fj\u00e1reigna vegna marka\u00f0ssveiflna. Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttuvi\u00f0 skilgreind m\u00f6rk \u00e1samt \u00fev\u00ed a\u00f0 n\u00e1 fram \u00e1s\u00e6ttanlegri \u00e1v\u00f6xtun \u00e1 fj\u00e1rfestingareignir. M\u00f6rk marka\u00f0s\u00e1h\u00e6ttu eruskilgreind \u00ed fj\u00e1rfestingastefnu og reglum um eignast\u00fdringu me\u00f0 markmi\u00f0um, l\u00e1gm\u00f6rkum og h\u00e1m\u00f6rkum \u00e1eign \u00ed einst\u00f6kum eignaflokkum. Fj\u00e1rfestingastefna og reglur um eignast\u00fdringu eru settar skv. 113. gr. laga nr.100/2016 um v\u00e1tryggingastarfsemi og afleiddum reglum og regluger\u00f0um sem gilda um fj\u00e1rfestingastarfsemiv\u00e1tryggingaf\u00e9laga hverju sinni. Reglunum er \u00e6tla\u00f0 a\u00f0 tryggja a\u00f0 fj\u00e1rfestingar f\u00e9lagsins s\u00e9u varf\u00e6rnar og\u00e1byrgar og a\u00f0 \u00e1kvar\u00f0anir um \u00fe\u00e6r s\u00e9u faglegar og samsetning eigna f\u00e9lagsins me\u00f0 \u00feeim h\u00e6tti a\u00f0 \u00f6ryggi,g\u00e6\u00f0i, seljanleiki og ar\u00f0semi \u00feeirra s\u00e9 trygg\u00f0. Undir marka\u00f0s\u00e1h\u00e6ttu fellur m.a. hlutabr\u00e9fa\u00e1h\u00e6tta,vaxta\u00e1h\u00e6tta, gjaldmi\u00f0la\u00e1h\u00e6tta og sam\u00fej\u00f6ppunar\u00e1h\u00e6tta.Hlutabr\u00e9fa\u00e1h\u00e6ttaHlutabr\u00e9fa\u00e1h\u00e6tta er h\u00e6ttan \u00e1 neikv\u00e6\u00f0um \u00e1hrifum \u00e1 fj\u00e1rhagslega st\u00f6\u00f0u samst\u00e6\u00f0unnar vegna ver\u00f0breytinga \u00e1hlutabr\u00e9fum. \u00d6ll hlutabr\u00e9f samst\u00e6\u00f0unnar eru f\u00e6r\u00f0 \u00e1 gangvir\u00f0i. \u00cd \u00e1rslok hef\u00f0i 10% l\u00e6kkun \u00e1 skr\u00e1\u00f0umhlutabr\u00e9fum leitt til 1.632 millj. kr. minni hagna\u00f0ar (2023: 1.574 millj. kr. minni hagna\u00f0ur), 10% l\u00e6kkun \u00e1\u00f3skr\u00e1\u00f0um hlutabr\u00e9fum og hlutabr\u00e9fasj\u00f3\u00f0um leitt til 287 millj. kr. minni hagna\u00f0ar (2023: 322 millj. kr. minnihagna\u00f0ur).Vaxta\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta er h\u00e6tta vegna breytinga \u00e1 vir\u00f0i skuldabr\u00e9fa vegna vaxtabreytinga. St\u00e6rsti hluti fj\u00e1reignasamst\u00e6\u00f0unnar er vaxtaberandi og/e\u00f0a n\u00e6mur fyrir breytingum \u00e1 vaxtastigi. N\u00e6migreining fyrir vaxta\u00e1h\u00e6ttus\u00fdnir hvernig breytingar \u00e1 gangvir\u00f0i ver\u00f0br\u00e9fa sveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum \u00e1reikningsskiladegi.Fylgst er me\u00f0 vaxtan\u00e6mi \u00e1 skuldabr\u00e9fasafni samst\u00e6\u00f0unnar me\u00f0 \u00fev\u00ed a\u00f0 meta \u00e1\u00e6tla\u00f0ar breytingar \u00e1 vir\u00f0ieignasafnsins mi\u00f0a\u00f0 vi\u00f0 100 punkta (1%) hli\u00f0run \u00e1 vaxtarferli og \u00f3breytt \u00e1lag skuldabr\u00e9fa.H\u00e6kkun \u00e1 vaxtaferli um 100 punkta \u00ed \u00e1rslok hef\u00f0i leitt til 938 millj. kr. minni hagna\u00f0ar fyrir skatta \u00e1 \u00e1rinu2024 (2023: 735 millj. kr. minni hagna\u00f0ur). L\u00e6kkun \u00e1 vaxtaferli um 100 punkta \u00ed \u00e1rslok hef\u00f0i leitt til 977 millj.kr. meiri hagna\u00f0ar fyrir skatta \u00e1 \u00e1rinu 2024 (2023: 767 millj. kr. meiri hagna\u00f0ur). Gjaldmi\u00f0la\u00e1h\u00e6tta\u00cd efnahagsreikningi samst\u00e6\u00f0unnar eru b\u00e6\u00f0i eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum. Gjaldmi\u00f0la\u00e1h\u00e6tta ers\u00fa \u00e1h\u00e6tta a\u00f0 breytingar \u00e1 gengi gjaldmi\u00f0ila hafi \u00f3hagst\u00e6\u00f0 \u00e1hrif \u00e1 vir\u00f0i \u00feess hluta eigna e\u00f0a skuldasamst\u00e6\u00f0unnar sem eru \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num.Flest vi\u00f0skipti samst\u00e6\u00f0unnar fara fram \u00ed kr\u00f3num, og \u00fear af lei\u00f0andi er gjaldmi\u00f0la\u00e1h\u00e6tta samst\u00e6\u00f0unnar l\u00edtil.Fj\u00e1reignir samst\u00e6\u00f0unnar eru a\u00f0 mestu \u00ed sama gjaldmi\u00f0li og skuldbindingar vegna v\u00e1tryggingasamninga.Gjaldmi\u00f0la\u00e1h\u00e6tta samst\u00e6\u00f0unnar greinist \u00feannig \u00e1 uppgj\u00f6rsdegi:A\u00f0rir2024USD EUR Gjaldmi\u00f0lar SamtalsEignirHandb\u00e6rt f\u00e9 ......................................................................189.99023.4383.020216.448Ver\u00f0br\u00e9f .............................................................................571.314204.784130.158906.256Samtals ................................................................................761.304 228.222 133.178 1.122.704 SkuldirSkuldbinding vegna v\u00e1tryggingasamninga ......................66.365 66.365Skuld vi\u00f0 endurtryggjendur ..............................................2.587 823 3.41068.951823069.775Hrein fj\u00e1rhagsleg sta\u00f0a.....................................................692.353227.399133.1781.052.930A\u00f0rir2023USD EUR Gjaldmi\u00f0lar SamtalsEignirHandb\u00e6rt f\u00e9 ......................................................................2.513.5502.5078.0492.524.106Ver\u00f0br\u00e9f .............................................................................342.040481.362823.402Endurtryggingaeignir ........................................................249249Samtals ................................................................................2.855.839483.8698.0493.347.757SkuldirSkuldbinding vegna v\u00e1tryggingasamninga ......................66.36566.365Skuldir vi\u00f0 endurtryggjendur ............................................4211.4741.89566.7861.474068.260Hrein fj\u00e1rhagsleg sta\u00f0a.....................................................2.789.053482.3958.0493.279.496Efnahagsreikningur samst\u00e6\u00f0unnar er ekki vi\u00f0kv\u00e6mur fyrir fl\u00f6kti \u00e1 gengi gjaldmi\u00f0la. N\u00e6migreining \u00e1gengis\u00e1h\u00e6ttu metur \u00e1hrif fl\u00f6kts gengis gjaldmi\u00f0la \u00e1 efnahagsli\u00f0i mi\u00f0a\u00f0 vi\u00f0 gengi vi\u00f0 lok t\u00edmabils. Gert er r\u00e1\u00f0fyrir a\u00f0 allar a\u00f0rar breytur s\u00e9u fastar. \u00c1hrifin a\u00f0 teknu tilliti til skatta \u00e1 afkomu og eigi\u00f0 f\u00e9 eru 8 mill. kr. (2023:26 millj. kr.) h\u00e6kkun/l\u00e6kkun fyrir hvert 1% stig \u00ed h\u00e6kkun/l\u00e6kkun \u00e1 gengi kr\u00f3nunnar.Sam\u00fej\u00f6ppunar\u00e1h\u00e6ttaSam\u00fej\u00f6ppunar\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 of mikil sam\u00fej\u00f6ppun s\u00e9 \u00ed v\u00e1tryggingastofni e\u00f0a eignasafni sem valdif\u00e9laginu \u00f3h\u00f3flegri \u00e1h\u00e6ttu. Sam\u00fej\u00f6ppunar\u00e1h\u00e6tta fylgir \u00feeim hluta eignasafns sem hefur sama \u00fatgefanda. Vi\u00f0\u00fatreikning \u00e1 gjald\u00feolskr\u00f6fu \u00fearf a\u00f0 taka tillit til \u00feeirrar \u00e1h\u00e6ttu sem fylgir \u00fev\u00ed a\u00f0 eignir safnsins s\u00e9u \u00ed br\u00e9fum\u00fatgefnum af einum \u00fatgefanda. Ef st\u00f3r hluti safnsins er gefinn \u00fat af einum \u00fatgefanda lei\u00f0ir \u00fea\u00f0 til aukinnargjald\u00feolskr\u00f6fu. \u00dea\u00f0 er \u00fev\u00ed hvati til \u00feess a\u00f0 dreifa eignum safnsins \u00e1 fleiri \u00fatgefendur. Krafa reiknast \u00e1 allareignir yfir \u00e1kve\u00f0nu vi\u00f0mi\u00f0i nema innst\u00e6\u00f0ur \u00ed bankastofnunum, r\u00edkistrygg\u00f0 skuldabr\u00e9f, endurtryggingaeignirog vi\u00f0skiptakr\u00f6fur. Skuldabr\u00e9f, hlutabr\u00e9f, fasteignir og eignir d\u00f3tturf\u00e9laga falla \u00fev\u00ed undir eignir me\u00f0sam\u00fej\u00f6ppunar\u00e1h\u00e6ttu. 31 Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er \u00e1h\u00e6tta vegna \u00f3fulln\u00e6gjandi e\u00f0a galla\u00f0ra kerfa, h\u00e1ttsemi starfsmanna e\u00f0a annarra innrie\u00f0a ytri \u00fe\u00e1tta sem geta leitt til fj\u00e1rhagslegs taps e\u00f0a verulegra rekstrartruflana. Rekstrar\u00e1h\u00e6tta er samsett \u00farnokkrum \u00fe\u00e1ttum, \u00fe.e. stefnum\u00f3tunar\u00e1h\u00e6ttu, \u00e1h\u00e6ttu sem skapast vegna uppl\u00fdsingakerfa e\u00f0a uppl\u00fdsingaleka,lagalegrar \u00e1h\u00e6ttu og or\u00f0spors\u00e1h\u00e6ttu. Rekstrar\u00e1h\u00e6tta n\u00e6r til allra rekstrareininga samst\u00e6\u00f0unnar.Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 verjast rekstrar\u00e1h\u00e6ttu til a\u00f0 koma \u00ed veg fyrir fj\u00e1rhagslegt tj\u00f3n og a\u00f0 or\u00f0st\u00edrf\u00e9lagsins ver\u00f0i fyrir ska\u00f0a. \u00deetta er gert me\u00f0 skilvirku stj\u00f3rnskipulagi innan f\u00e9lagsins, skr\u00e1\u00f0u verklagi,fr\u00e1vikaskr\u00e1ningum, fr\u00e6\u00f0slu og \u00fej\u00e1lfun starfsmanna og \u00f6flugu innra og ytra eftirlitskerfi. \u00de\u00e1 er f\u00e9lagi\u00f0 me\u00f0vottun samkv\u00e6mt al\u00fej\u00f3\u00f0lega sta\u00f0linum ISO 27001 um stj\u00f3rnun uppl\u00fdsinga\u00f6ryggis.32Eiginfj\u00e1r\u00e1h\u00e6ttaEiginfj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 magn og g\u00e6\u00f0i eiginfj\u00e1r s\u00e9 ekki n\u00e6gilegt til \u00feess a\u00f0 m\u00e6ta skuldbindingum og\u00f3fyrirs\u00e9\u00f0um \u00e1f\u00f6llum. \u00dea\u00f0 er stefna f\u00e9lagsins a\u00f0 vi\u00f0halda sterkum eiginfj\u00e1rgrunni til a\u00f0 stu\u00f0la a\u00f0 st\u00f6\u00f0ugleikaog fj\u00e1rhagslegum styrk til a\u00f0 m\u00e6ta kr\u00f6fum v\u00e1tryggingataka, eftirlitsa\u00f0ila og hagsmunaa\u00f0ila. Stj\u00f3rn hefur setts\u00e9r \u00feau vi\u00f0mi\u00f0 a\u00f0 gjald\u00feolshlutfall samst\u00e6\u00f0unnar s\u00e9 \u00e1 bilinu 1,4 til 1,7. Gjald\u00feolshlutfall er reikna\u00f0 \u00ed \u00fea\u00f0minnsta \u00e1rsfj\u00f3r\u00f0ungslega og eigi\u00f0 \u00e1h\u00e6ttu- og gjald\u00feolsmat framkv\u00e6mt a\u00f0 minnsta kosti \u00e1rlega \u00fear semme\u00f0al annars er lagt mat \u00e1 heildargjald\u00feols\u00fe\u00f6rf samst\u00e6\u00f0unnar. N\u00e1nar er fjalla\u00f0 um gjald\u00feol oggjald\u00feolskr\u00f6fu samst\u00e6\u00f0unnar \u00ed sk\u00fdringu 25.33SkuldbindingarM\u00f6guleg skuldbinding vegna \u00e1skriftarlofor\u00f0a tengdum fj\u00e1rfestingum er a\u00f0 h\u00e1marki 102,7 millj. kr. \u00ed \u00e1rslok2024.34Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar samst\u00e6\u00f0unnar eru d\u00f3tturf\u00e9l\u00f6g, stj\u00f3rnir m\u00f3\u00f0urf\u00e9lags og d\u00f3tturf\u00e9laga, endursko\u00f0unarnefnd,forstj\u00f3ri og lykilstj\u00f3rnendur og a\u00f0ilar \u00feeim tengdir. F\u00e9l\u00f6g \u00ed eigu stj\u00f3rnarmanna eru einnig skilgreind semtengdir a\u00f0ilar.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila voru ger\u00f0 \u00e1 samb\u00e6rilegum grundvelli og vi\u00f0skipti vi\u00f0 \u00f3tengda a\u00f0ila. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila og st\u00f6\u00f0ur \u00ed efnahagsreikningi greinast \u00feannig:2024TekjurGj\u00f6ld Eignir SkuldirTengd f\u00e9l\u00f6g .......................................................................5.635359Lykilstarfsmenn .................................................................3.478931614Stj\u00f3rn .................................................................................130.327131.24529.093Samtals ..............................................................................139.440132.17629.7063592023*TekjurGj\u00f6ld Eignir SkuldirTengd f\u00e9l\u00f6g .......................................................................7.1476.451538Lykilstarfsmenn .................................................................3.5156.121804Stj\u00f3rn .................................................................................153.24648.65544.966156Samtals ..............................................................................163.90861.22846.308156*Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt til samr\u00e6mis vi\u00f0 framsetningu \u00e1 \u00e1rinu 2024.Laun og hlunnindi stj\u00f3rnar, forstj\u00f3ra og lykilstj\u00f3rnenda samst\u00e6\u00f0unnar greinast \u00feannig:2024 2023Laun ogM\u00f3tframlag\u00edLaun ogM\u00f3tframlag\u00edhlunnindil\u00edfeyrissj\u00f3\u00f0hlunnindil\u00edfeyrissj\u00f3\u00f0Bj\u00f6rg\u00f3lfur J\u00f3hannsson, stj\u00f3rnarforma\u00f0ur Sj\u00f3v\u00e1 ..............10.5761.21610.2101.174Hildur \u00c1rnad\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 og forma\u00f0ur endursko\u00f0unarnefndar ..................................8.1809417.912910Gu\u00f0mundur \u00d6rn Gunnarsson, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 og stj\u00f3rnarforma\u00f0ur Sj\u00f3v\u00e1 L\u00edf ........................................8.5009788.210944Ingi J\u00f3hann Gu\u00f0mundsson, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 ............5.3846195.200598Ingunn Agnes Kro, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 ..........................7.8549036.500748Erna G\u00edslad\u00f3ttir, varama\u00f0ur Sj\u00f3v\u00e1 ....................................4515243750Gar\u00f0ar G\u00edslason, varama\u00f0ur Sj\u00f3v\u00e1 ....................................4515243750Hei\u00f0r\u00fan Lind Marteinsd\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 L\u00edf .....3.1163583.010346Hafd\u00eds B\u00f6\u00f0varsd\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 L\u00edf .................3.1163583.010346Gr\u00e9tar D\u00f3r Sigur\u00f0sson, varama\u00f0ur Sj\u00f3v\u00e1 L\u00edf ...................2613025329Hermann Bj\u00f6rnsson, forstj\u00f3ri ............................................59.93715.06055.43514.631Fj\u00f3rir framkv\u00e6mdastj\u00f3rar ................................................163.10538.839157.07335.692\u00cd \u00e1rslok 2024 \u00e1ttu forstj\u00f3ri og framkv\u00e6mdastj\u00f3rar f\u00e9lagsins 1.506 \u00fe\u00fas. hluti \u00ed f\u00e9laginu og hlutaf\u00e9 \u00ed Sj\u00f3v\u00e1 \u00ed eigustj\u00f3rnarmanna og tengdra f\u00e9laga voru 222.843 \u00fe\u00fas. hlutir.35D\u00f3tturf\u00e9l\u00f6g \u00ed samst\u00e6\u00f0u Hlutur Hlutur2024 2023Sj\u00f3v\u00e1-Almennar l\u00edftryggingar hf. ....................................................................................100% 100%Sj\u00f3v\u00e1 Forvarnah\u00fasi\u00f0 ehf. ................................................................................................100% 100%36Kennit\u00f6lurHelstu kennit\u00f6lur samst\u00e6\u00f0unnar eru eftirfarandi: 2024 2023Tj\u00f3nahlutfall ...................................................................................................................74,7% 74,9%Endurtryggingahlutfall ...................................................................................................1,8% 0,1%Kostna\u00f0arhlutfall ............................................................................................................19,7% 19,6%Samsett hlutfall ..............................................................................................................96,2% 94,6%Ar\u00f0semi eigin fj\u00e1r fyrir skatta .........................................................................................19,7% 23,9%Ar\u00f0semi eigin fj\u00e1r eftir skatta ........................................................................................17,5% 20,7%L\u00e1gmarksfj\u00e1rmagnshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu .............................................3,32 3,40Gjald\u00feolshlutfall fyrir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ..............................................................1,64 1,561,42 1,40Gjald\u00feolshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ..............................................................37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0irReikningsskilaa\u00f0fer\u00f0um sem er l\u00fdst h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdum h\u00e6tti fyrir \u00f6ll t\u00edmabil semkoma fram \u00ed \u00e1rsreikningnum.a. Grundv\u00f6llur samst\u00e6\u00f0u(i) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestirhefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna\u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni. Vi\u00f0 mat\u00e1 yfirr\u00e1\u00f0um er teki\u00f0 tillit til m\u00f6gulegs atkv\u00e6\u00f0isr\u00e9ttar sem \u00feegar er n\u00fdtanlegur. Reikningsskil d\u00f3tturf\u00e9laga eruinnifalin \u00ed samst\u00e6\u00f0ureikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og \u00fear til \u00feeim l\u00fdkur. Reikningsskilaa\u00f0fer\u00f0umd\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 laga \u00fe\u00e6r a\u00f0 a\u00f0fer\u00f0um samst\u00e6\u00f0unnar.(ii) Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsVi\u00f0skipti milli samst\u00e6\u00f0uf\u00e9laga, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsins. \u00d3innleyst tap er f\u00e6rt \u00fat me\u00f0 samah\u00e6tti og \u00f3innleystur hagna\u00f0ur, en a\u00f0eins a\u00f0 \u00fev\u00ed marki a\u00f0 ekkert bendi til vir\u00f0isr\u00fdrnunar.b. Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengiuppgj\u00f6rsdags. Gengismunur sem myndast vi\u00f0 yfirf\u00e6rslu \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00ed rekstrarreikning.Rekstrarkostna\u00f0ur og sala \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 gengi vi\u00f0skiptadags.c. Fj\u00e1rm\u00e1lagerningar(i) Fj\u00e1reignirSamst\u00e6\u00f0an flokkar fj\u00e1reignir \u00fat fr\u00e1 vi\u00f0skiptal\u00edkani samst\u00e6\u00f0unnar til \u00feess a\u00f0 st\u00fdra \u00feessum fj\u00e1reignum ogsamningsbundnu sj\u00f3\u00f0streymi fj\u00e1reignanna. Flokkunin er \u00e1kve\u00f0in vi\u00f0 upphaflega skr\u00e1ningu og fer eftir e\u00f0liog tilgangi fj\u00e1reignarinnar.Samst\u00e6\u00f0an flokkar fj\u00e1reignir s\u00ednar \u00ed eftirfarandi matsflokka:\u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 gangvi\u00f0i (anna\u00f0hvort \u00ed gegnum a\u00f0ra heildarafkomu e\u00f0a rekstrarreikning); og\u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.Fj\u00e1reignir sem er haldi\u00f0 til a\u00f0 hagnast \u00e1 skammt\u00edma ver\u00f0breytingum eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1reignir semer haldi\u00f0 til innheimtu samningsbundins sj\u00f3\u00f0streymis, \u00fear sem sj\u00f3\u00f0streymi er eing\u00f6ngu grei\u00f0sla h\u00f6fu\u00f0st\u00f3lsog vaxta, eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Vaxtatekjur af \u00feessum fj\u00e1reignum eru f\u00e6r\u00f0ar me\u00f0fj\u00e1rmagnstekjum me\u00f0 a\u00f0fer\u00f0 virkra vaxta. \u00d6ll ver\u00f0br\u00e9f samst\u00e6\u00f0unnar eru f\u00e6r\u00f0 \u00e1 gangvir\u00f0i gegnumrekstrarreikning.Fj\u00e1reignir eru f\u00e6r\u00f0ar \u00ed \u00e1rsreikning \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0 samningsbundnum \u00e1kv\u00e6\u00f0um vi\u00f0komandifj\u00e1rm\u00e1lagerninga. Fj\u00e1reignir eru felldar \u00fat \u00far \u00e1rsreikningi ef samningsbundinn r\u00e9ttur samst\u00e6\u00f0unnar a\u00f0sj\u00f3\u00f0streymi vegna \u00feeirra rennur \u00fat e\u00f0a ef samst\u00e6\u00f0an yfirf\u00e6rir fj\u00e1reignirnar til annars a\u00f0ila \u00e1n \u00feess a\u00f0 haldaeftir yfirr\u00e1\u00f0um e\u00f0a \u00fev\u00ed sem n\u00e6st allri \u00feeirri \u00e1h\u00e6ttu og \u00e1vinningi sem \u00ed eignarhaldi \u00e1 \u00feeim felst.B\u00f3khaldsskr\u00e1ning hef\u00f0bundinna kaupa og s\u00f6lu \u00e1 fj\u00e1reignum er ger\u00f0 \u00e1 vi\u00f0skiptadegi, \u00fe.e. \u00e1 \u00feeim degi semsamst\u00e6\u00f0an skuldbindur sig til a\u00f0 kaupa e\u00f0a selja eignina. Kr\u00f6fur eru f\u00e6r\u00f0ar \u00feann dag sem \u00fe\u00e6r ver\u00f0a til.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:c. Fj\u00e1rm\u00e1lagerningar, frh.:(ii) Fj\u00e1rskuldirFj\u00e1rskuldir eru upphaflega metnar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum vi\u00f0skiptakostna\u00f0i. Vi\u00f0 s\u00ed\u00f0ara mat eru \u00fe\u00e6rf\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegarskuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar.(iii) Mat \u00e1 gangvir\u00f0iGangvir\u00f0i er ver\u00f0 \u00e1 eign e\u00f0a skuld \u00ed venjubundnum vi\u00f0skiptum \u00e1 matsdegi. N\u00e1nar tilteki\u00f0 er gangvir\u00f0i \u00fea\u00f0ver\u00f0 sem fengist vi\u00f0 s\u00f6lu eignar e\u00f0a yr\u00f0i greitt vi\u00f0 yfirf\u00e6rslu skuldar \u00ed hef\u00f0bundnum vi\u00f0skiptum millimarka\u00f0sa\u00f0ila \u00e1 matsdegi. Samst\u00e6\u00f0an metur gangvir\u00f0i fj\u00e1rm\u00e1lagerninga samkv\u00e6mt marka\u00f0sver\u00f0i \u00e1 virkum marka\u00f0i fyrirfj\u00e1rm\u00e1lagerninginn, s\u00e9 hann fyrir hendi. Marka\u00f0ur er talinn virkur ef reglulega er fyrir hendi skr\u00e1\u00f0marka\u00f0svir\u00f0i sem endurspeglar raunveruleg og regluleg marka\u00f0svi\u00f0skipti milli \u00f3tengdra a\u00f0ila. Gangvir\u00f0ifj\u00e1reignar sem f\u00e6r\u00f0 er \u00e1 gangvir\u00f0i gegnum rekstrarreikning er \u00e1kvar\u00f0a\u00f0 \u00e1 grundvelli vi\u00f0eigandimarka\u00f0svir\u00f0is \u00ed lok vi\u00f0skiptadags ef \u00fea\u00f0 er fyrir hendi, en \u00fea\u00f0 er venjulega s\u00ed\u00f0asta skr\u00e1\u00f0a vi\u00f0skiptaver\u00f0i\u00f0.Ef marka\u00f0ur fyrir fj\u00e1rm\u00e1lagerning er ekki virkur metur samst\u00e6\u00f0an gangvir\u00f0i\u00f0 \u00e1 grundvelli matsa\u00f0fer\u00f0a, \u00fear \u00e1me\u00f0al geta veri\u00f0 n\u00fdleg vi\u00f0skipti \u00f3tengdra a\u00f0ila, tilv\u00edsun \u00ed gangvir\u00f0i samb\u00e6rilegra fj\u00e1rm\u00e1lagerninga og n\u00favirtsj\u00f3\u00f0sfl\u00e6\u00f0i. S\u00fa matsa\u00f0fer\u00f0 sem notu\u00f0 er h\u00e1markar notkun marka\u00f0suppl\u00fdsinga en takmarkar eins og h\u00e6gt erforsendur sem ekki byggjast \u00e1 marka\u00f0suppl\u00fdsingum. Mati\u00f0 byggir einnig \u00e1 \u00f6llum \u00feeim \u00fe\u00e1ttum semmarka\u00f0sa\u00f0ilar taka tillit til vi\u00f0 ver\u00f0\u00e1kvar\u00f0anir og er \u00ed samr\u00e6mi vi\u00f0 vi\u00f0urkenndar ver\u00f0matsa\u00f0fer\u00f0ir fyrirfj\u00e1rm\u00e1lagerninga. Breytur \u00ed matsa\u00f0fer\u00f0um endurspegla \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt v\u00e6ntingar \u00e1 m\u00f6rku\u00f0um og mat \u00e1\u00feeim \u00e1h\u00e6ttu\u00fe\u00e1ttum sem fj\u00e1rm\u00e1lagerningurinn felur \u00ed s\u00e9r. (iv) J\u00f6fnunFj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0 f\u00e6r\u00f0 \u00ed efnahagsreikning \u00feegar og a\u00f0eins \u00feegarlagalegur r\u00e9ttur er til sta\u00f0ar um j\u00f6fnun og fyrirhuga\u00f0 er a\u00f0 gera upp me\u00f0 j\u00f6fnun fj\u00e1reigna og fj\u00e1rskulda e\u00f0ainnleysa eignir og grei\u00f0a skuldir samt\u00edmis. Engum fj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman \u00edefnahagsreikningi.(v) Vir\u00f0isr\u00fdrnun fj\u00e1reignaFj\u00e1reignir sem ekki eru metnar \u00e1 gangvir\u00f0i gegnum rekstrarreikning eru metnar \u00e1 hverjum reikningsskiladegitil a\u00f0 kanna hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun. Fj\u00e1reign hefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6garv\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflega skr\u00e1ningu eignarinnarbenda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi af eigninni ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1reignasem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annars vegar og n\u00favirtuv\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna me\u00f0 hlutl\u00e6gum h\u00e6tti atbur\u00f0um sem or\u00f0i\u00f0 hafaeftir a\u00f0 vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. Bakf\u00e6rsla vir\u00f0isr\u00fdrnunar fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i er f\u00e6r\u00f0 \u00ed rekstrarreikning. Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0.d. Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 samanstendur af \u00f3bundnum innst\u00e6\u00f0um hj\u00e1 fj\u00e1rm\u00e1lastofnunum og au\u00f0seljanlegum fj\u00e1reignumsem eru \u00e1 gjalddaga innan \u00feriggja m\u00e1na\u00f0a fr\u00e1 kaupdegi, au\u00f0veldlega er h\u00e6gt a\u00f0 umbreyta \u00ed rei\u00f0uf\u00e9 ogh\u00e6tta \u00e1 ver\u00f0breytingum er \u00f3veruleg.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:e. A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og eru s\u00ed\u00f0an metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.f. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun. Innifalinn er kostna\u00f0ur sem rekja m\u00e1 beint til kaupa \u00e1 eigninni.Kostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstrarfj\u00e1rmuna er eignf\u00e6r\u00f0ur \u00feegar l\u00edklegt er tali\u00f0 a\u00f0\u00e1vinningur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anleganh\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.Afskriftir eru reikna\u00f0ar af afskrifanlegri fj\u00e1rh\u00e6\u00f0, sem er kostna\u00f0arver\u00f0 a\u00f0 fr\u00e1dregnu ni\u00f0urlagsver\u00f0i. Afskriftireru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0urn\u00fdtingart\u00edmi greinist \u00feannig:Fasteignir .....................................................................................................................................25 - 50 \u00e1rA\u00f0rir rekstrarfj\u00e1rmunir ................................................................................................................3 - 10 \u00e1rAfskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1.g. LeigusamningarVi\u00f0 upphaf samnings leggur samst\u00e6\u00f0an mat \u00e1 \u00fea\u00f0 hvort samningur e\u00f0a hluti hans feli \u00ed s\u00e9r leigusamning.Samningur er leigusamningur a\u00f0 hluta e\u00f0a heild ef hann felur \u00ed s\u00e9r r\u00e9tt til yfirr\u00e1\u00f0a tiltekinnar eignar \u00e1tilteknu t\u00edmabili \u00ed skiptum fyrir endurgjald.Vi\u00f0 upphaf e\u00f0a breytingu \u00e1 samningi sem felur \u00ed s\u00e9r leiguhluta \u00fathlutar samst\u00e6\u00f0an endurgjaldinu \u00e1 s\u00e9rhvernleiguhluta \u00e1 grundvelli sj\u00e1lfst\u00e6\u00f0s ver\u00f0s hvers hlutar fyrir sig. Fyrir leigusamninga um fasteignir hefursamst\u00e6\u00f0an hins vegar kosi\u00f0 a\u00f0 a\u00f0greina ekki leiguhluta fr\u00e1 \u00f6\u00f0rum hlutum samningsins og f\u00e6rir \u00fe\u00e1 sem einnleigusamning.Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leiguskuldarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0til fyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og a\u00f0 fr\u00e1dregnumleigu\u00edlvilnunum sem samst\u00e6\u00f0an hefur fengi\u00f0.Leigueignin er afskrifu\u00f0 l\u00ednulega fr\u00e1 upphafi til loka leigusamningsins, nema \u00feegar eignarhald flyst yfir tilsamst\u00e6\u00f0unnar \u00ed lok leigut\u00edmabilsins e\u00f0a ef kostna\u00f0arver\u00f0 leigueignarinnar endurspeglar a\u00f0 samst\u00e6\u00f0anmuni n\u00fdta s\u00e9r kaupr\u00e9tt \u00ed lok leigut\u00edmabilsins. \u00cd \u00feeim tilfellum er leigueignin afskrifu\u00f0 \u00e1 n\u00fdtingart\u00edmaeignarinnar, sem er \u00e1kvar\u00f0a\u00f0ur me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og notu\u00f0 er fyrir a\u00f0ra fastafj\u00e1rmuni samst\u00e6\u00f0unnar.Jafnframt er vir\u00f0i leigueignar l\u00e6kka\u00f0 reglubundi\u00f0 um sem nemur vir\u00f0isr\u00fdrnun hennar, ef einhver er, oglei\u00f0r\u00e9tt vegna endurmats leiguskuldarinnar.Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins.Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota vexti sem eru \u00edgildi l\u00e1nt\u00f6kuvaxta samst\u00e6\u00f0unnar \u00e1 samningsdegi.Samst\u00e6\u00f0an \u00e1kvar\u00f0ar vexti af n\u00fdju l\u00e1nsf\u00e9 me\u00f0 \u00fev\u00ed a\u00f0 s\u00e6kja vaxtauppl\u00fdsingar vegna \u00f3l\u00edkra fj\u00e1rm\u00f6gnunarlei\u00f0aog gerir tilteknar a\u00f0laganir til a\u00f0 endurspegla skilm\u00e1la leigusamningsins og eiginleika eignarinnar sem erleig\u00f0.Leiguskuldin er f\u00e6r\u00f0 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta. H\u00fan er endurmetin\u00feegar breyting ver\u00f0ur \u00e1 framt\u00ed\u00f0arleigugrei\u00f0slum vegna breytinga \u00e1 v\u00edsit\u00f6lu e\u00f0a v\u00f6xtum.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:h. \u00d3efnislegar eignir(i) Vi\u00f0skiptavildVi\u00f0skiptavild mynda\u00f0ist vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9lagi. Eftir upphaflega skr\u00e1ningu er vi\u00f0skiptavild metin \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun.Vir\u00f0ispr\u00f3f er framkv\u00e6mt \u00e1rlega e\u00f0a oftar ef atbur\u00f0ir e\u00f0a breytingar gefa til kynna vir\u00f0isr\u00fdrnun \u00e1 b\u00f3kf\u00e6r\u00f0uver\u00f0i vi\u00f0skiptavildar. Vi\u00f0skiptavildinni er r\u00e1\u00f0stafa\u00f0 \u00e1 yfirt\u00f6kudegi til allra sj\u00f3\u00f0skapandi einingasamst\u00e6\u00f0unnar sem \u00e6tla\u00f0 er a\u00f0 nj\u00f3ti samleg\u00f0ar af sameiningunni \u00f3h\u00e1\u00f0 \u00fev\u00ed hvort \u00f6\u00f0rum eignum e\u00f0askuldum hefur veri\u00f0 r\u00e1\u00f0stafa\u00f0 til \u00feessara eininga. Hver eining sem vi\u00f0skiptavild er r\u00e1\u00f0stafa\u00f0 til endurspeglarminnstu einingu innan samst\u00e6\u00f0unnar \u00fear sem fylgst er me\u00f0 vi\u00f0skiptavildinni sem hluta af innri stj\u00f3rnun. (ii) Vir\u00f0isr\u00fdrnun eigna sem ekki teljast fj\u00e1reignirEignir sem hafa \u00f3tilgreindan n\u00fdtingart\u00edma eru ekki afskrifa\u00f0ar en fara \u00e1rlega \u00ed vir\u00f0ispr\u00f3f. Hven\u00e6r sematbur\u00f0ir e\u00f0a breyttar a\u00f0st\u00e6\u00f0ur valda \u00fev\u00ed a\u00f0 v\u00edsbendingar eru um a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 s\u00e9 ekki enduheimtanlegtfara \u00fe\u00e6r \u00ed gegnum mat \u00e1 vir\u00f0isr\u00fdrnun. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar e\u00f0a fj\u00e1rskapandieiningar er h\u00e6rra en endurheimtanleg fj\u00e1rh\u00e6\u00f0 hennar. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 eignar e\u00f0a fj\u00e1rskapandieiningar er hreint gangvir\u00f0i \u00feeirra e\u00f0a n\u00fdtingarvir\u00f0i, hvort sem h\u00e6rra reynist. Til \u00feess a\u00f0 meta vir\u00f0isr\u00fdrnuner eignum skipt ni\u00f0ur \u00ed minnstu a\u00f0greinanlegu h\u00f3pa eigna sem mynda a\u00f0greinanlegt sj\u00f3\u00f0streymi. Eignir semekki teljast fj\u00e1reignir, a\u00f0rar en vi\u00f0skiptavild, eru metnar \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0 kanna hvortv\u00edsbendingar s\u00e9u um a\u00f0 r\u00fdrnun hafi minnka\u00f0 e\u00f0a horfi\u00f0.i. V\u00e1tryggingasamningar(i) Skilgreining tryggingasamningaSamst\u00e6\u00f0an gefur \u00fat samninga sem flytja v\u00e1tryggingalega \u00e1h\u00e6ttu fr\u00e1 vi\u00f0skiptavinum til samst\u00e6\u00f0unnar. Me\u00f0v\u00e1tryggingasamningi tekur v\u00e1tryggjandinn a\u00f0 s\u00e9r v\u00e1tryggingar\u00e1h\u00e6ttu fr\u00e1 v\u00e1tryggingataka me\u00f0 \u00fev\u00ed a\u00f0sam\u00feykkja a\u00f0 b\u00e6ta tj\u00f3n vegna \u00e1kve\u00f0ins \u00f3viss atbur\u00f0ar \u00ed framt\u00ed\u00f0inni. V\u00e1trygginga\u00e1h\u00e6tta er \u00f6ll \u00e1h\u00e6tta, \u00f6nnur en fj\u00e1rhagsleg \u00e1h\u00e6tta, sem flutt er fr\u00e1 v\u00e1tryggingataka til \u00fatgefandav\u00e1tryggingasamnings, svo sem vegna eignatj\u00f3ns, slyss, sj\u00fakd\u00f3ms e\u00f0a andl\u00e1ts.Endurtryggingasamningar eru ger\u00f0ir til a\u00f0 draga \u00far \u00e1h\u00e6ttu samst\u00e6\u00f0unnar. Endurtryggjendur bera \u00fdmist\u00e1kve\u00f0i\u00f0 hlutfall af b\u00f3tafj\u00e1rh\u00e6\u00f0um e\u00f0a alla \u00e1h\u00e6ttu umfram umsamda fj\u00e1rh\u00e6\u00f0. Samst\u00e6\u00f0an hefur ekki gefi\u00f0\u00fat neina endurtryggingasamninga til \u00feri\u00f0ja a\u00f0ila.(ii)Reikningsskilaa\u00f0fer\u00f0ir vegna v\u00e1trygginga og endurtryggingasamningaV\u00e1tryggingasamningar - flokkunV\u00e1tryggingasamningum er skipt \u00ed s\u00f6fn samninga, greinaflokka, sem bera samb\u00e6rilega \u00e1h\u00e6ttu og er st\u00fdrtsaman. Vi\u00f0 upphaf samningst\u00edma, \u00feegar v\u00e1trygginga\u00e1h\u00e6tta flyst fr\u00e1 vi\u00f0skiptavinum til samst\u00e6\u00f0unnar, erv\u00e1tryggingasamningum innan greinaflokkanna skipt \u00ed tvo h\u00f3pa: \u00ed\u00feyngjandi samninga og a\u00f0ra samninga. Er\u00fear horft til v\u00e6nts hagna\u00f0ar \u00e1 undirliggjandi v\u00e1tryggingasamningum innan hvers greinaflokks \u00e1 t\u00edmabilinu.Samst\u00e6\u00f0an metur hvort samningur g\u00e6ti or\u00f0i\u00f0 \u00ed\u00feyngjandi byggt \u00e1 \u00fev\u00ed hvort samb\u00e6rilegir samningar semf\u00e9lagi\u00f0 hefur veri\u00f0 a\u00f0ili a\u00f0 hafi or\u00f0i\u00f0 \u00ed\u00feyngjandi mi\u00f0a\u00f0 vi\u00f0 \u00fe\u00e1 ver\u00f0lagningu sem \u00ed gildi er og undirliggjandi\u00e1h\u00e6ttu. \u00de\u00e1 geta m\u00f6gulegar breytingar \u00e1 utana\u00f0komandi \u00fe\u00e1ttum svo sem breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0ume\u00f0a lagaumhverfi haft \u00fear \u00e1hrif \u00e1. S\u00e9 samningur talinn \u00ed\u00feyngjandi vi\u00f0 upphaflega skr\u00e1ningu e\u00f0a \u00e1 \u00feeim t\u00edma\u00feegar a\u00f0st\u00e6\u00f0ur benda til \u00feess a\u00f0 samningur s\u00e9 \u00ed\u00feyngjandi er v\u00e6nt tap vi\u00f0komandi samninga f\u00e6rt \u00edrekstrarreikning. \u00cd samst\u00e6\u00f0unni er einn h\u00f3pur metinn \u00ed\u00feyngjandi.Samst\u00e6\u00f0an skiptir endurtryggingasamningum me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og l\u00fdst er h\u00e9r a\u00f0 ofan.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(iii) T\u00edmamark v\u00e1tryggingasamningaSamningst\u00edmabil er \u00e1kvar\u00f0a\u00f0 sem \u00fea\u00f0 t\u00edmabil sem v\u00e1trygg\u00f0ur a\u00f0ili getur gert kr\u00f6fu \u00e1 samst\u00e6\u00f0una umgrei\u00f0slu tj\u00f3nab\u00f3ta vegna v\u00e1trygg\u00f0s atbur\u00f0ar. Fyrir endurtryggingasamninga er samningst\u00edmabili\u00f0 s\u00e1 t\u00edmisem samst\u00e6\u00f0an getur gert kr\u00f6fu \u00e1 endurtryggjendur um grei\u00f0slu tj\u00f3nab\u00f3ta vegna v\u00e1trygg\u00f0s atbur\u00f0ar.Samningst\u00edmabil endar vi\u00f0 \u00fea\u00f0 t\u00edmamark \u00feegar samst\u00e6\u00f0an getur endurver\u00f0lagt vi\u00f0komandiv\u00e1tryggingasamning byggt \u00e1 undirliggjandi \u00e1h\u00e6ttu e\u00f0a ef samningi er breytt \u00e1 t\u00edmabilinu.(iv)Reikningsskilaa\u00f0fer\u00f0ir vi\u00f0 mat \u00e1 v\u00e1tryggingaskuld - einf\u00f6ldu\u00f0 \u00fathlutunara\u00f0fer\u00f0V\u00e1trygginga- og endurtryggingasamningar samst\u00e6\u00f0unnar falla allir undir einfalda\u00f0a \u00fathlutunara\u00f0fer\u00f0 IFRS17. A\u00f0fer\u00f0in einfaldar mat v\u00e1tryggingasamninga \u00ed samanbur\u00f0i vi\u00f0 almenna l\u00edkan sta\u00f0alsins, en f\u00e9l\u00f6gum erheimilt a\u00f0 beita a\u00f0fer\u00f0inni \u00e1 safn samninga \u00fear sem tryggingavernd spannar \u00e1r e\u00f0a skemur e\u00f0a \u00feegara\u00f0fer\u00f0in lei\u00f0ir til ni\u00f0urst\u00f6\u00f0u sem er ekki verulega fr\u00e1brug\u00f0in almenna l\u00edkaninu.\u00cd t\u00f6flunni m\u00e1 sj\u00e1 \u00e1kv\u00e6\u00f0i IFRS 17 um a\u00f0fer\u00f0ina og hver reikningsskilaa\u00f0fer\u00f0 samst\u00e6\u00f0unnar er.\u00c1kv\u00e6\u00f0i IFRS 17Reikningsskilaa\u00f0fer\u00f0 samst\u00e6\u00f0uEinf\u00f6ldu\u00f0 \u00fathlutunara\u00f0fer\u00f0: A\u00f0 \u00e1kve\u00f0num skilyr\u00f0um uppfylltum Allir samningar samst\u00e6\u00f0unnar heimild til beitingarer samst\u00e6\u00f0unni heimilt a\u00f0 beita eru til 12 m\u00e1na\u00f0a e\u00f0a styttri t\u00edma a\u00f0fer\u00f0inni \u00ed sta\u00f0 almennrar a\u00f0fer\u00f0arog falla \u00fev\u00ed sj\u00e1lfkrafa undir IFRS 17.einfalda \u00fathlutunara\u00f0fer\u00f0.Kostna\u00f0ur vi\u00f0 \u00f6flun \u00dear sem samningar eru \u00ed gildi \u00ed 12 Samst\u00e6\u00f0an eignf\u00e6rir kostna\u00f0 vi\u00f0 v\u00e1tryggingasamningam\u00e1nu\u00f0i e\u00f0a skemur m\u00e1 anna\u00f0hvort \u00f6flun l\u00edftryggingasamninga og gjaldf\u00e6ra kostna\u00f0 vi\u00f0 \u00f6flun dreifir kostna\u00f0i yfir v\u00e6ntan samninga \u00feegar hann fellur til e\u00f0a me\u00f0all\u00edft\u00edma \u00feeirra. Kostna\u00f0ur eignf\u00e6ra og f\u00e6ra til gjalda \u00e1 vi\u00f0 \u00f6flun samninga tilheyrir v\u00e6ntum l\u00edft\u00edma samninga.skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar. Annar kostna\u00f0ur vi\u00f0 \u00f6flun samninga er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til.Skuldbinding vegna eftirst\u00e6\u00f0rar \u00deegar ekki er til sta\u00f0ar verulegur Allir samningar samst\u00e6\u00f0unnar v\u00e1tryggingaverndarfj\u00e1rm\u00f6gnunar\u00fe\u00e1ttur \u00ed tengslum vi\u00f0 eru til 12 m\u00e1na\u00f0a e\u00f0a skemur og skuldbindingu vegna eftirst\u00e6\u00f0rar \u00fev\u00ed eru \u00feeir ekki n\u00favirtir.v\u00e1tryggingaverndar e\u00f0a \u00feegar t\u00edmabil \u00fej\u00f3nustu og gjalddagar vegna \u00feeirrar \u00fej\u00f3nustu er innan 12 m\u00e1na\u00f0a t\u00edmabils \u00fearf ekki a\u00f0 n\u00favir\u00f0a skuldbindinguna.Skuldbinding vegna or\u00f0inna tj\u00f3na\u00dear sem b\u00faist er vi\u00f0 a\u00f0 tj\u00f3nab\u00e6tur \u00cd samr\u00e6mi vi\u00f0 reglur Solvency II s\u00e9u greiddar innan \u00e1rs er ekki \u00fe\u00f6rf \u00e1 hefur samst\u00e6\u00f0an n\u00favirt a\u00f0 n\u00favir\u00f0a skuldbindinguna. Ef tj\u00f3naskuld samst\u00e6\u00f0unnar og t\u00edmalengd grei\u00f0slufl\u00e6\u00f0is tj\u00f3nab\u00f3ta beitir \u00feeirri a\u00f0fer\u00f0 \u00e1fram.er til lengri t\u00edma en eins \u00e1rs \u00fearf a\u00f0 n\u00favir\u00f0a skuldbindinguna.Fj\u00e1rmagnsli\u00f0ir Heimilt er a\u00f0 a\u00f0greina hluta af Breyting \u00e1 skuldbindingu vegna v\u00e1tryggingasamningahreyfingum \u00e1 skuldbindingu vegna or\u00f0inna tj\u00f3na sem stafar af or\u00f0inna tj\u00f3na sem stafa af breytingum \u00e1 v\u00f6xtum til breytingum \u00e1 v\u00f6xtum til n\u00favir\u00f0ingarn\u00favir\u00f0ingar er f\u00e6r\u00f0ur \u00ed og s\u00fdna \u00e1 me\u00f0al annarrar rekstrarreikning undir heildarafkomu.fj\u00e1rmagnsli\u00f0i v\u00e1tryggingasamninga.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(v) Upphafleg skr\u00e1ningSamst\u00e6\u00f0an f\u00e6rir \u00fatgefna v\u00e1tryggingasamninga \u00ed reikningsskilin vi\u00f0 upphaf \u00feess t\u00edmabils semv\u00e1tryggingavernd n\u00e6r yfir e\u00f0a \u00feegar a\u00f0st\u00e6\u00f0ur benda til \u00feess a\u00f0 samningurinn s\u00e9 \u00ed\u00feyngjandi. (vi) S\u00ed\u00f0ara matSkuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1trtyggingaverndar \u00ed lok hvers reikningsskilat\u00edmabils samanstendur afskuldbindingu \u00ed upphafi t\u00edmabils a\u00f0 vi\u00f0b\u00e6ttum m\u00f3tteknum tekjum vegna v\u00e1tryggingasamninga a\u00f0fr\u00e1dregnum \u00feeim tekjum sem samst\u00e6\u00f0an f\u00e6rir \u00ed rekstrarreikning vegna veittrar v\u00e1tryggingaverndar \u00e1t\u00edmabilinu.\u00c1 uppgj\u00f6rsdegi metur samst\u00e6\u00f0an hvort a\u00f0 skuldbinding vegna or\u00f0inna tj\u00f3na s\u00e9 n\u00e6gjanleg me\u00f0 \u00fev\u00ed a\u00f0 metav\u00e6ntar tj\u00f3nagrei\u00f0slur. Mat samst\u00e6\u00f0unnar innifelur \u00e1 \u00f3hlutdr\u00e6gan h\u00e1tt allar uppl\u00fdsingar sem samst\u00e6\u00f0anhefur a\u00f0gang a\u00f0 e\u00f0a getur afla\u00f0 s\u00e9r \u00e1n \u00f3h\u00f3flegs kostna\u00f0ar e\u00f0a fyrirhafnar um t\u00edmasetningu og \u00f3vissu umframt\u00ed\u00f0arfj\u00e1rfl\u00e6\u00f0i v\u00e1tryggingasamninga. Mati\u00f0 felur \u00ed s\u00e9r besta mat samst\u00e6\u00f0unnar \u00e1 reikningsskiladegia\u00f0laga\u00f0 fyrir innri kostna\u00f0i, n\u00favir\u00f0ingu sem og framt\u00ed\u00f0arkostna\u00f0i vegna uppgj\u00f6rs tj\u00f3na. A\u00f0fer\u00f0in er \u00fev\u00ed s\u00fasama og samkv\u00e6mt Solvency II.(vii)Breytingar og afskr\u00e1ning v\u00e1tryggingasamninga\u00deegar samningi er breytt en breytingin felur ekki \u00ed s\u00e9r a\u00f0 afskr\u00e1 beri samninginn, f\u00e6rir samst\u00e6\u00f0an fj\u00e1rh\u00e6\u00f0irvegna breytingarinnar sem a\u00f0l\u00f6gun \u00e1 skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar.V\u00e1tryggingasamningur er afskr\u00e1\u00f0ur ef samningi er breytt \u00feannig a\u00f0 breytingin felur \u00ed s\u00e9r a\u00f0 beita beriannarri matsa\u00f0fer\u00f0 vi\u00f0 mat \u00e1 samningnum e\u00f0a hluta samningsins beri a\u00f0 meta \u00ed samr\u00e6mi vi\u00f0 a\u00f0ra sta\u00f0la,samningst\u00edmi breytist verulega e\u00f0a ef breytingin felur \u00ed s\u00e9r a\u00f0 flokka beri samninginn \u00e1 annan h\u00e1tt en gertvar vi\u00f0 upphaflega skr\u00e1ningu. \u00cd sl\u00edkum tilfellum afskr\u00e1ir samst\u00e6\u00f0an upphaflega samninginn og f\u00e6rir breyttasamninginn sem n\u00fdjan samning.V\u00e1tryggingasamningur er afskr\u00e1\u00f0ur ef r\u00e9ttindi og skyldur tengdar honum eru ekki lengur til sta\u00f0ar \u00fear semsamningi hefur veri\u00f0 sagt upp e\u00f0a hann er \u00fatrunninn.(viii)Skuldbinding vegna v\u00e1tryggingasamningaSkuldbindingu vegna v\u00e1tryggingasamninga er skipt \u00ed skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarog skuldbindingu vegna or\u00f0inna tj\u00f3na.Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar samanstendur af innborgu\u00f0um tekjum vegnav\u00e1tryggingaverndar sem tilheyrir s\u00ed\u00f0ari t\u00edmabilum, eignf\u00e6r\u00f0um kostna\u00f0i vi\u00f0 \u00f6flun samninga, skuldbindinguvegna \u00ed\u00feyngjandi samninga og vi\u00f0skiptaskuldum sem tilheyra eftirst\u00e6\u00f0ri v\u00e1tryggingavernd.Skuldbinding vegna or\u00f0inna tj\u00f3na samanstendur af besta mati samst\u00e6\u00f0unnar \u00e1 v\u00e6ntu gildi e\u00f0a me\u00f0altali \u00e1n\u00favirtu grei\u00f0slufl\u00e6\u00f0i skuldbindingarinnar og \u00f6ryggis\u00e1lagi vegna \u00feeirrar \u00f3vissu sem mati\u00f0 felur \u00ed s\u00e9r. Me\u00f0\u00f6ryggis\u00e1laginu er skuldbindingin f\u00e6r\u00f0 innan \u00e6skilegs \u00f6ryggisbils. \u00datreikningur \u00e1 \u00f6ryggis\u00e1laginu byggir \u00e1t\u00f6lfr\u00e6\u00f0ilegum a\u00f0fer\u00f0um (VaR) og er ni\u00f0ursta\u00f0an birt sem \u00f6ryggisbil \u00ed samr\u00e6mi vi\u00f0 sk\u00fdringu nr. 24.Skuldbindingin samanstendur auk \u00feess af \u00e1g\u00f3\u00f0ahlutdeild og vi\u00f0skiptaskuldum sem tilheyra or\u00f0num tj\u00f3num. Samst\u00e6\u00f0an mi\u00f0ar vi\u00f0 vaxtak\u00farfu EIOPA vi\u00f0 n\u00favir\u00f0ingu tj\u00f3naskuldar enda hefur \u00edtarleg greining og r\u00fdni fari\u00f0fram \u00e1 k\u00farfunum \u00e1\u00f0ur en \u00fe\u00e6r eru birtar.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(ix)Fj\u00e1rfestingar \u00fear sem fj\u00e1rfestingar\u00e1h\u00e6tta er borin af l\u00edftryggingatakaFj\u00e1rfestingar me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka eru fj\u00e1reignir \u00ed eigu samst\u00e6\u00f0unnar semv\u00e1tryggingatakar \u00ed s\u00f6fnunarl\u00edftryggingum hafa vali\u00f0 og bera fj\u00e1rfestingar\u00e1h\u00e6ttu af samkv\u00e6mt skilm\u00e1lums\u00f6fnunarl\u00edftrygginga. L\u00edftryggingaskuld me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka er skuldbindingsamst\u00e6\u00f0unnar gagnvart umr\u00e6ddum l\u00edftryggingat\u00f6kum a\u00f0 s\u00f6mu fj\u00e1rh\u00e6\u00f0.j. Eigi\u00f0f\u00e9(i) Hlutaf\u00e9\u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eiginf\u00e9.k. SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar tali\u00f0 er a\u00f0 samst\u00e6\u00f0an beri lagalega e\u00f0a \u00e6tla\u00f0a skuldbindingu vegna li\u00f0innaatbur\u00f0a, l\u00edklegt er tali\u00f0 a\u00f0 til grei\u00f0slu komi og h\u00e6gt er a\u00f0 meta hana \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Skuldbindingareru metnar mi\u00f0a\u00f0 vi\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi, sem er n\u00favirt me\u00f0 v\u00f6xtum fyrir skatta, \u00fear sem vextirnirendurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0i peninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir einst\u00f6kumskuldbindingum.l. Afkoma af v\u00e1tryggingasamningum(i) Tekjur af v\u00e1tryggingasamningumTekjur af v\u00e1tryggingasamningum eru tekjur vegna veittrar v\u00e1tryggingaverndar \u00e1 \u00e1rinu. Samst\u00e6\u00f0an f\u00e6rir tiltekna i\u00f0gj\u00f6ld hlutfallslega yfir \u00fea\u00f0 t\u00edmabil sem v\u00e1tryggingavernd n\u00e6r til. Ef v\u00e1trygginga\u00e1h\u00e6tta felur \u00ed s\u00e9r a\u00f0kostna\u00f0ur vegna \u00e1kve\u00f0inna v\u00e1tryggingasamninga er verulega fr\u00e1brug\u00f0in hlutfallslegri tekjuf\u00e6rslu eru tekjurf\u00e6r\u00f0ar til samr\u00e6mis vi\u00f0 v\u00e6ntan kostna\u00f0 af v\u00e1tryggingarsamningum me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 jafna samantekjum \u00e1 m\u00f3ti gj\u00f6ldum.(ii) Kostna\u00f0ur af v\u00e1tryggingasamningumKostna\u00f0ur af v\u00e1tryggingasamningum samanstendur af tj\u00f3num \u00e1rsins \u00e1samt rekstrarkostna\u00f0i afv\u00e1tryggingasamningum.Tj\u00f3nlausir vi\u00f0skiptavinir samst\u00e6\u00f0unnar sem eru \u00ed Stofni f\u00e1 hluta i\u00f0gjalda sinna endurgreidd \u00e1rlega.Endurgrei\u00f0slan (\u00e1g\u00f3\u00f0ahlutdeild) er tilgreind sem kostna\u00f0ur af v\u00e1tryggingasamningum.Tj\u00f3n \u00e1rsins \u00ed rekstrarreikningi samanstanda af greiddum tj\u00f3num \u00e1 \u00e1rinu \u00e1samt breytingu \u00e1 tj\u00f3naskuld. (iii) Afkoma af endurtryggingasamningumAfkoma af endurtryggingasamningum samanstendur af hluta endurtryggjenda \u00ed tekjum afv\u00e1tryggingasamningum, hluta endurtryggjenda \u00ed tj\u00f3num, umbo\u00f0slaunum og \u00f6\u00f0rum tekjum fr\u00e1endurtryggjendum.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:m. Tekjur og gj\u00f6ld affj\u00e1rfestingum(i) Vaxtatekjur og vaxtagj\u00f6ldVaxtatekjur og vaxtagj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti. Me\u00f0al vaxtatekna eru aff\u00f6ll,yfirver\u00f0 og annar mismunur sem er \u00e1 upphaflegu b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1rm\u00e1lagerninga og fj\u00e1rh\u00e6\u00f0a \u00e1 gjalddagami\u00f0a\u00f0 vi\u00f0 virka vexti.Vaxtatekjur og vaxtagj\u00f6ld \u00ed rekstrarreikningi innifela vexti af fj\u00e1reignum og fj\u00e1rskuldum sem metin eru \u00e1afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 a\u00f0fer\u00f0 virkra vaxta og vexti af handb\u00e6ru f\u00e9.(ii) Ar\u00f0stekjurAr\u00f0stekjur af fj\u00e1reignum \u00e1 gangvir\u00f0i gegnum rekstrarreikning eru f\u00e6r\u00f0ar \u00ed rekstrarreikning og yfirlit yfirheildarafkomu \u00feegar r\u00e9ttur samst\u00e6\u00f0unnar til a\u00f0 taka vi\u00f0 grei\u00f0slum er sta\u00f0festur, l\u00edklegt er a\u00f0 efnahagslegur\u00e1vinningur sem tengist ar\u00f0inum renni til samst\u00e6\u00f0unnar, og upph\u00e6\u00f0 ar\u00f0sins er h\u00e6gt a\u00f0 m\u00e6la me\u00f0\u00e1rei\u00f0anlegum h\u00e6tti. (iii) Gangvir\u00f0isbreytingar fj\u00e1reignaGangvir\u00f0isbreytingar ver\u00f0br\u00e9fa samanstanda af s\u00f6luhagna\u00f0i e\u00f0a s\u00f6lutapi ver\u00f0br\u00e9fa, gangvir\u00f0isbreytingumog vaxtatekjum af ver\u00f0br\u00e9fum sem f\u00e6r\u00f0 eru \u00e1 gangvir\u00f0i.(iv) GengismunurGengismunur samanstendur af breytingum eigna og skulda \u00ed erlendum gjaldmi\u00f0lum. Nett\u00f3 gengismunur erf\u00e6r\u00f0ur \u00ed rekstrarreikning og yfirlit yfir heildarafkomu me\u00f0 fj\u00e1rmunatekjum.n. Rekstrarkostna\u00f0urRekstrarkostna\u00f0ur samanstendur af launakostna\u00f0i, \u00e1g\u00f3\u00f0ahlutdeild, marka\u00f0skostna\u00f0i,uppl\u00fdsingat\u00e6knikostna\u00f0i, skrifstofu- og stj\u00f3rnunarkostna\u00f0i, kostna\u00f0i vi\u00f0 rekstur h\u00fasn\u00e6\u00f0is, afskriftumrekstrarfj\u00e1rmuna, afskriftum leigueigna og \u00f6\u00f0rum kostna\u00f0i.Rekstrarkostna\u00f0i samst\u00e6\u00f0unnar er skipt \u00e1 kostna\u00f0 af v\u00e1tryggingastarfsemi, kostna\u00f0 af fj\u00e1rfestingastarfsemiog annan rekstrarkostna\u00f0. Skiptingin er bygg\u00f0 \u00e1 mati stj\u00f3rnenda hverju sinni.o. Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamningaFj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasaminga eru t\u00e6knilegar vaxta- og gengisbreytingar tj\u00f3naskuldar, \u00fe.e. breyting \u00e1tj\u00f3naskuld eldri \u00e1ra sem rekja m\u00e1 til breytinga \u00e1 hagr\u00e6num \u00fe\u00e1ttum, \u00fe.e. gengi gjaldmi\u00f0la, vaxta ogv\u00f6xtunar. Um er a\u00f0 r\u00e6\u00f0a mat \u00e1 \u00feeirri fj\u00e1rhagslegu \u00e1h\u00e6ttu sem fylgir mati \u00e1 tj\u00f3naskuld.p. TekjuskatturTekjuskattur af afkomu \u00e1rsins samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskatturer f\u00e6r\u00f0ur \u00ed rekstrarreikning nema a\u00f0 \u00fev\u00ed marki sem hann var\u00f0ar li\u00f0i sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00edyfirlit um heildarafkomu, en \u00ed \u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskyldshagna\u00f0ar \u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0sluvegna fyrri \u00e1ra.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:p. Tekjuskattur, frh:Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna\u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0urtekjuskattur er ekki f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna vegna upphaflegrar skr\u00e1ningar eigna e\u00f0a skuldasem hafa ekki \u00e1hrif \u00e1 reikningshaldslega e\u00f0a skattalega afkomu.Fresta\u00f0ur tekjuskattur er metinn me\u00f0 \u00fev\u00ed skatthlutfalli sem b\u00faist er vi\u00f0 a\u00f0 ver\u00f0i lagt \u00e1 t\u00edmabundna mismuni\u00feegar \u00feeir sn\u00faast vi\u00f0, byggt \u00e1 l\u00f6gum sem \u00f6\u00f0last hafa gildi me\u00f0 formlegum h\u00e6tti e\u00f0a \u00ed reynd \u00e1 uppgj\u00f6rsdegi.Skatteign og tekjuskattskuldbindingu er jafna\u00f0 saman \u00feegar til sta\u00f0ar er lagalegur r\u00e9ttur til a\u00f0 jafna samantekjuskattsskuld og skatteign og \u00feegar skattarnir munu ver\u00f0a lag\u00f0ir \u00e1 af s\u00f6mu skattyfirv\u00f6ldum \u00e1 samafyrirt\u00e6ki, e\u00f0a \u00e1 fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega. Skatteign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i til r\u00e1\u00f0st\u00f6funar \u00edframt\u00ed\u00f0inni, sem unnt ver\u00f0ur a\u00f0 n\u00fdta eignina \u00e1 m\u00f3ti. Skatteign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki.r. Hagna\u00f0ur \u00e1 hlutSamst\u00e6\u00f0an birtir \u00ed \u00e1rsreikningnum grunnhagna\u00f0 \u00e1 hlut og \u00feynntan hagna\u00f0 \u00e1 hlut fyrir almenna hluti \u00edf\u00e9laginu. Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall afkomu, sem r\u00e1\u00f0stafa\u00f0 er til almennra hluthafa \u00edf\u00e9laginu, og vegins me\u00f0alfj\u00f6lda \u00fatistandandi almennra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0urme\u00f0 \u00fev\u00ed a\u00f0 lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkra hluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0gefa \u00fat \u00ed samr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamninga starfsmanna.s. Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttur er hluti samst\u00e6\u00f0unnar sem f\u00e6st vi\u00f0 vi\u00f0skipti og er f\u00e6r um a\u00f0 afla tekna og stofna til gjalda a\u00f0me\u00f0t\u00f6ldum tekjum og gj\u00f6ldum vegna vi\u00f0skipta vi\u00f0 a\u00f0ra hluta samst\u00e6\u00f0unnar.t. N\u00fdir reikningsskilasta\u00f0lar sem hafa ekki teki\u00f0 gildiSamst\u00e6\u00f0an hefur beitt s\u00f6mu reikningsskilaa\u00f0fer\u00f0um \u00e1 \u00e1runum 2024 og 2023.Nokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda fyrir fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2024 og heimilter a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. Samst\u00e6\u00f0an hefur ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrirgildist\u00edma vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__16": {
"value": "2Grundv\u00f6llur reikningsskilannaa.Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt\u00c1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur sem koma fram \u00ed \u00edslenskum l\u00f6gum og reglum um\u00e1rsreikninga skr\u00e1\u00f0ra f\u00e9laga.Stj\u00f3rn Sj\u00f3v\u00e1-Almennra trygginga hf. sta\u00f0festi \u00e1rsreikninginn \u00feann 6. febr\u00faar 2025.Yfirlit um mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar er a\u00f0 finna \u00ed sk\u00fdringu 37.b.Grundv\u00f6llur matsa\u00f0fer\u00f0a\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s, a\u00f0 \u00fev\u00ed undanskildu a\u00f0 ver\u00f0br\u00e9f eru f\u00e6r\u00f0\u00e1 gangvir\u00f0i. c.Rekstrarh\u00e6fiStj\u00f3rnendur hafa lagt mat \u00e1 rekstrarh\u00e6fi samst\u00e6\u00f0unnar og telja hana hafa styrk til \u00e1framhaldandi starfsemi.Samst\u00e6\u00f0ureikningurinn hefur \u00fev\u00ed veri\u00f0 ger\u00f0ur \u00e1 grundvelli \u00e1framhaldandi starfsemi. Ni\u00f0urst\u00f6\u00f0ur athugunar\u00e1 grei\u00f0sluh\u00e6fi f\u00e9lagsins gefa til kynna a\u00f0 f\u00e9lagi\u00f0 hafi yfir a\u00f0 r\u00e1\u00f0a n\u00e6gu fj\u00e1rmagni til a\u00f0 sty\u00f0ja vi\u00f0\u00e1framhaldandi rekstur.d.Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill\u00c1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir erubirtar \u00ed \u00fe\u00fasundum nema anna\u00f0 s\u00e9 teki\u00f0 fram.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__17": {
"value": "a.Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt\u00c1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur sem koma fram \u00ed \u00edslenskum l\u00f6gum og reglum um\u00e1rsreikninga skr\u00e1\u00f0ra f\u00e9laga.Stj\u00f3rn Sj\u00f3v\u00e1-Almennra trygginga hf. sta\u00f0festi \u00e1rsreikninginn \u00feann 6. febr\u00faar 2025.Yfirlit um mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar er a\u00f0 finna \u00ed sk\u00fdringu 37.b.Grundv\u00f6llur matsa\u00f0fer\u00f0a\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s, a\u00f0 \u00fev\u00ed undanskildu a\u00f0 ver\u00f0br\u00e9f eru f\u00e6r\u00f0\u00e1 gangvir\u00f0i. c.Rekstrarh\u00e6fiStj\u00f3rnendur hafa lagt mat \u00e1 rekstrarh\u00e6fi samst\u00e6\u00f0unnar og telja hana hafa styrk til \u00e1framhaldandi starfsemi.Samst\u00e6\u00f0ureikningurinn hefur \u00fev\u00ed veri\u00f0 ger\u00f0ur \u00e1 grundvelli \u00e1framhaldandi starfsemi. Ni\u00f0urst\u00f6\u00f0ur athugunar\u00e1 grei\u00f0sluh\u00e6fi f\u00e9lagsins gefa til kynna a\u00f0 f\u00e9lagi\u00f0 hafi yfir a\u00f0 r\u00e1\u00f0a n\u00e6gu fj\u00e1rmagni til a\u00f0 sty\u00f0ja vi\u00f0\u00e1framhaldandi rekstur.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__18": {
"value": "d.Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill\u00c1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir erubirtar \u00ed \u00fe\u00fasundum nema anna\u00f0 s\u00e9 teki\u00f0 fram.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__19": {
"value": "3Reikningshaldslegt mat og \u00e1kvar\u00f0anirGer\u00f0 \u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir,meti og gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda,tekna og gjalda. Endanlegar fj\u00e1rh\u00e6\u00f0ir kunna a\u00f0 ver\u00f0a fr\u00e1brug\u00f0nar \u00feessu mati. Reglulega er fari\u00f0 yfir mat og forsendur. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sembreytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.Stj\u00f3rnendur hafa gefi\u00f0 s\u00e9r forsendur og lagt mat \u00e1 \u00fe\u00e1 li\u00f0i sem hafa veruleg \u00e1hrif \u00e1 reikningsskilsamst\u00e6\u00f0unnar, sj\u00e1 sk\u00fdringu 14 um gangvir\u00f0i fj\u00e1reigna og sk\u00fdringu 24 um skuldbindingu vegnav\u00e1tryggingasamninga. Einnig m\u00e1 finna n\u00e1nari umfj\u00f6llun \u00ed sk\u00fdringu 37.Mat \u00e1 gangvir\u00f0i fj\u00e1reignaGangvir\u00f0i er ver\u00f0 sem fengist vi\u00f0 s\u00f6lu eignar e\u00f0a yr\u00f0i greitt vi\u00f0 yfirf\u00e6rslu skuldar \u00ed hef\u00f0bundnum vi\u00f0skiptum\u00e1 matsdegi.Fj\u00e1reignum og fj\u00e1rskuldum er skipt \u00ed s\u00e9rstaka flokka. Flokkunin hefur \u00e1hrif \u00e1 hvernig vi\u00f0eigandifj\u00e1rm\u00e1lagerningur er metinn. \u00deeir flokkar sem fj\u00e1reignir og fj\u00e1rskuldir samst\u00e6\u00f0unnar tilheyra ogmatsgrundv\u00f6llur \u00feeirra er eftirfarandi:\u2022 Fj\u00e1reignir \u00e1 gangvir\u00f0i eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i gegnum rekstrarreikning.\u2022 Kr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 gangvir\u00f0i\u00f0 s\u00e9 ekki verulegafr\u00e1brug\u00f0i\u00f0 \u00fev\u00ed ver\u00f0i.3Reikningshaldslegt mat og \u00e1kvar\u00f0anir, frh.:Lykil\u00fe\u00e6ttir \u00ed \u00f3vissu \u00e1 matia.Endanleg fj\u00e1rh\u00e6\u00f0 tj\u00f3nab\u00f3ta Mat \u00e1 endanlegri fj\u00e1rh\u00e6\u00f0 v\u00e6nts tj\u00f3nakostna\u00f0ar samst\u00e6\u00f0unnar vegna ger\u00f0ra v\u00e1tryggingasamninga ermikilv\u00e6gasta reikningshaldslega mat samst\u00e6\u00f0unnar. Vi\u00f0 mat \u00e1 skuldbindingunni \u00fearf a\u00f0 taka tillit til margra\u00fe\u00e1tta sem h\u00e1\u00f0ir eru \u00f3vissu og hafa \u00e1hrif \u00e1 endanlegan tj\u00f3nakostna\u00f0. Me\u00f0al \u00feessara \u00f3vissu\u00fe\u00e1tta eru \u00e1\u00e6tlanirum tj\u00f3nafj\u00f6lda, fj\u00e1rh\u00e6\u00f0 me\u00f0altj\u00f3ns, ytri a\u00f0st\u00e6\u00f0ur og \u00fer\u00f3un ver\u00f0lags.b.\u00c1kv\u00f6r\u00f0un \u00e1 gangvir\u00f0i fj\u00e1rm\u00e1lagerningaVer\u00f0br\u00e9f samst\u00e6\u00f0unnar eru metin \u00e1 gangvir\u00f0i \u00ed efnahagsreikningi. Skr\u00e1\u00f0 gengi er til fyrir meirihluta \u00feessaraeigna. Mat \u00e1 gangvir\u00f0i \u00f3skr\u00e1\u00f0ra ver\u00f0br\u00e9fa byggir \u00e1 vi\u00f0urkenndum a\u00f0fer\u00f0um.Mat \u00e1 gangvir\u00f0i tekur mi\u00f0 af marka\u00f0sa\u00f0st\u00e6\u00f0um og \u00feeim uppl\u00fdsingum sem eru til sta\u00f0ar um vi\u00f0komandifj\u00e1reign \u00e1 matsdegi. \u00cd einhverjum tilfellum er byggt \u00e1 hlutl\u00e6gu mati sem getur veri\u00f0 h\u00e1\u00f0 \u00f3vissu.c.\u00c1kv\u00f6r\u00f0un vir\u00f0isr\u00fdrnunar fj\u00e1reignaNi\u00f0urf\u00e6rslu\u00fe\u00f6rf fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er metin. Mat stj\u00f3rnenda \u00e1 vir\u00f0isr\u00fdrnunbyggir \u00e1 uppl\u00fdsingum um v\u00e6nt sj\u00f3\u00f0sfl\u00e6\u00f0i af vi\u00f0komandi eign. Vi\u00f0 mat \u00e1 v\u00e6ntu sj\u00f3\u00f0sfl\u00e6\u00f0i, meta stj\u00f3rnendurfj\u00e1rhagslega st\u00f6\u00f0u m\u00f3ta\u00f0ila og v\u00e6nt vir\u00f0i undirliggjandi trygginga. Breytingar \u00e1 forsendum geta haft \u00e1hrif \u00e1b\u00f3kf\u00e6rt vir\u00f0i fj\u00e1rm\u00e1lagerninga.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__15": {
"value": "Sj\u00f3v\u00e1-Almennar tryggingar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__14": {
"value": "Sj\u00f3v\u00e1-Almennar tryggingar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__7": {
"value": "Sj\u00f3v\u00e1-Almennar tryggingar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__9": {
"value": "hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__12": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__10": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__8": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__11": {
"value": "Kringlunni 5, Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__13": {
"value": "A\u00f0alstarfsemi f\u00e9lagsins felst \u00ed v\u00e1tryggingarekstri ogfj\u00e1rfestingastarfsemi",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__20": {
"value": "4Breytingar \u00e1 reikningsskilaa\u00f0fer\u00f0um og framsetninguVi\u00f0 ger\u00f0 \u00e1rsreikningsins var beitt s\u00f6mu reikningsskilaa\u00f0fer\u00f0um og \u00e1ri\u00f0 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__21": {
"value": "5Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttayfirlit er birt eftir e\u00f0li rekstrar og byggir \u00fea\u00f0 \u00e1 skipulagi og innri uppl\u00fdsingagj\u00f6f til lykilstj\u00f3rnendasamst\u00e6\u00f0unnar. Samst\u00e6\u00f0unni er skipt upp \u00ed \u00ferj\u00e1 starfs\u00fe\u00e6tti: Ska\u00f0atryggingarekstur, l\u00edftryggingarekstur ogfj\u00e1rfestingastarfsemi.\u00c1ri\u00f0 2024Ska\u00f0a- L\u00edf- Fj\u00e1rfestinga-tryggingar tryggingar starfsemi Samst\u00e6\u00f0a Tekjur af v\u00e1tryggingasamningum ..........................30.194.5013.403.018033.597.519Tj\u00f3n \u00e1rsins ...............................................................( 23.678.423) ( 1.426.338) 0( 25.104.761)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ......( 5.875.851) ( 739.412) 0( 6.615.263)Afkoma af endurtryggingasamningum .................( 510.491) ( 83.929) 0( 594.420)129.7361.153.33901.283.075Hreinar fj\u00e1rmunatekjur ..........................................00671.116671.116Gangvir\u00f0isbreytingar fj\u00e1reigna ..............................004.802.7674.802.767Rekstrarkostna\u00f0ur af fj\u00e1rfestingastarfsemi ...........00( 393.624) ( 393.624)005.080.2585.080.258Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamninga ....................00( 1.645.026) ( 1.645.026)Rekstrarafkoma starfs\u00fe\u00e1ttar ..................................129.7361.153.3393.435.2334.718.308A\u00f0rar tekjur .......................................................................................................................................170.460Annar rekstrarkostna\u00f0ur ...................................................................................................................( 53.241)Annar fj\u00e1rmagnskostna\u00f0ur ...............................................................................................................( 67.037)Tekjuskattur .......................................................................................................................................( 527.588)Hagna\u00f0ur og heildarhagna\u00f0ur \u00e1rsins ..............................................................................................4.240.902Fj\u00e1rfestingar starfs\u00fe\u00e1ttarins ska\u00f0atrygginga eru 104 millj. kr. og afskriftir 74 millj. kr. Afskriftir leigueigna \u00e1\u00e1rinu voru 149 millj. kr.\u00c1ri\u00f0 2023Ska\u00f0a- L\u00edf- Fj\u00e1rfestinga-tryggingar tryggingar starfsemi Samst\u00e6\u00f0a Tekjur af v\u00e1tryggingasamningum ..........................28.180.1073.093.275031.273.382Tj\u00f3n \u00e1rsins ...............................................................( 22.233.753) ( 1.191.818) 0( 23.425.571)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ......( 5.431.789) ( 690.888) 0( 6.122.677)Afkoma af endurtryggingasamningum .................29.120( 59.510) 0( 30.390)543.6841.151.06001.694.744Hreinar fj\u00e1rmunatekjur ..........................................00931.142931.142Gangvir\u00f0isbreytingar fj\u00e1reigna ..............................003.868.7293.868.729Rekstrarkostna\u00f0ur af fj\u00e1rfestingastarfsemi ...........00( 299.600) ( 299.600)004.500.2714.500.271Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamninga ....................00( 893.865) ( 893.865)Rekstrarafkoma starfs\u00fe\u00e1ttar ..................................543.6841.151.0603.606.4065.301.149A\u00f0rar tekjur .......................................................................................................................................157.276Annar rekstrarkostna\u00f0ur ...................................................................................................................( 46.001)Annar fj\u00e1rmagnskostna\u00f0ur ...............................................................................................................( 68.157)Tekjuskattur .......................................................................................................................................( 718.719)Hagna\u00f0ur og heildarhagna\u00f0ur \u00e1rsins ..............................................................................................4.625.549Fj\u00e1rfestingar starfs\u00fe\u00e1ttarins ska\u00f0atrygginga eru 70 millj. kr. og afskriftir 61 millj. kr. Afskriftir leigueigna \u00e1\u00e1rinu voru 136 millj. kr.Ska\u00f0atryggingarekstur samst\u00e6\u00f0unnar greinist \u00feannig eftir v\u00e1tryggingagreinum*:\u00c1ri\u00f0 2024Sj\u00f3, flug&L\u00f6gbundnarFrj\u00e1lsarAlm. slysa ogAtvinnu-Sj\u00fakra-Eigna-farm-\u00f6kut\u00e6kja-\u00f6kut\u00e6kja-\u00c1byrg\u00f0ar-sj\u00fakra-slysa-kostna\u00f0ar-tryggingartryggingartryggingartryggingartryggingartryggingartryggingartryggingarSamtalsTekjur af v\u00e1tryggingasamningum ......................6.988.8691.055.93411.812.6225.919.9461.864.9771.366.0421.145.13140.97830.194.501Tj\u00f3n \u00e1rsins ...........................................................( 5.197.542) ( 523.009) ( 9.262.410) ( 5.391.784) ( 1.542.625) ( 866.633) ( 881.294) ( 13.127) ( 23.678.423)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ..( 1.382.335) ( 166.389) ( 2.273.113) ( 1.368.994) ( 251.343) ( 274.230) ( 151.923) ( 7.524) ( 5.875.851)Afkoma af endurtryggingasamningum .............( 190.795) ( 123.001) ( 90.667) 0( 105.399) ( 2.692) 2.0630( 510.491)Afkoma af v\u00e1tryggingasamningum218.197 243.535 186.432 ( 840.832) ( 34.389) 222.488 113.977 20.327 129.736\u00c1ri\u00f0 2023Sj\u00f3, flug&L\u00f6gbundnarFrj\u00e1lsarAlm. slysa ogAtvinnu-Sj\u00fakra-Eigna-farm-\u00f6kut\u00e6kja-\u00f6kut\u00e6kja-\u00c1byrg\u00f0ar-sj\u00fakra-slysa-kostna\u00f0ar-tryggingartryggingartryggingartryggingartryggingartryggingartryggingartryggingarSamtalsTekjur af v\u00e1tryggingasamningum ......................6.646.769943.50111.026.0145.389.4221.774.6171.230.3081.129.11740.36028.180.107Tj\u00f3n \u00e1rsins ...........................................................( 4.615.836) ( 372.277) ( 9.107.495) ( 5.006.338) ( 1.058.494) ( 996.100) ( 1.063.319) ( 13.894) ( 22.233.753)Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum ..( 1.272.989) ( 141.025) ( 2.148.667) ( 1.243.722) ( 236.790) ( 240.828) ( 140.804) ( 6.964) ( 5.431.789)Afkoma af endurtryggingasamningum .............312.155( 236.303) ( 59.790) 0( 73.043) ( 2.946) 89.046029.120Afkoma af v\u00e1tryggingasamningum1.070.099 193.896 ( 289.938) ( 860.639) 406.290 ( 9.566) 14.039 19.503 543.684 *Samkv\u00e6mt Solvency II.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__23": {
"value": "6Kostna\u00f0ur af v\u00e1tryggingasamningum og rekstrarkostna\u00f0ur2024 2023Tj\u00f3n \u00e1rsins og rekstrarkostna\u00f0ur greinist \u00feannig:Tj\u00f3n \u00e1rsins ..................................................................................................................25.104.76123.425.571Laun og launatengd gj\u00f6ld .........................................................................................3.689.0433.408.503Skrifstofu og stj\u00f3rnunarkostna\u00f0ur ............................................................................1.982.9441.815.945\u00c1g\u00f3\u00f0ahlutdeild ..........................................................................................................1.167.5811.047.130Afskriftir rekstrarfj\u00e1rmuna og leigueigna .................................................................222.559196.70132.166.88929.893.850Kostna\u00f0ur af v\u00e1tryggingasamningum, kostna\u00f0ur af fj\u00e1rfestingastarfsemi og annar rekstrarkostna\u00f0ur greinist\u00feannig \u00ed rekstrarreikningi og yfirliti yfir heildarafkomu:Kostna\u00f0ur af v\u00e1tryggingasamningumTj\u00f3n \u00e1rsins ..................................................................................................................25.104.76123.425.571Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum .........................................................6.615.2636.122.67731.720.02429.548.249Rekstrarkostna\u00f0ur af fj\u00e1rfestingastarfsemi ..............................................................393.624299.600Annar rekstrarkostna\u00f0ur ...........................................................................................53.24146.00132.166.88929.893.850",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__22": {
"value": "6Kostna\u00f0ur af v\u00e1tryggingasamningum og rekstrarkostna\u00f0ur2024 2023Tj\u00f3n \u00e1rsins og rekstrarkostna\u00f0ur greinist \u00feannig:Tj\u00f3n \u00e1rsins ..................................................................................................................25.104.76123.425.571Laun og launatengd gj\u00f6ld .........................................................................................3.689.0433.408.503Skrifstofu og stj\u00f3rnunarkostna\u00f0ur ............................................................................1.982.9441.815.945\u00c1g\u00f3\u00f0ahlutdeild ..........................................................................................................1.167.5811.047.130Afskriftir rekstrarfj\u00e1rmuna og leigueigna .................................................................222.559196.70132.166.88929.893.850Kostna\u00f0ur af v\u00e1tryggingasamningum, kostna\u00f0ur af fj\u00e1rfestingastarfsemi og annar rekstrarkostna\u00f0ur greinist\u00feannig \u00ed rekstrarreikningi og yfirliti yfir heildarafkomu:Kostna\u00f0ur af v\u00e1tryggingasamningumTj\u00f3n \u00e1rsins ..................................................................................................................25.104.76123.425.571Rekstrarkostna\u00f0ur af v\u00e1tryggingasamningum .........................................................6.615.2636.122.67731.720.02429.548.249Rekstrarkostna\u00f0ur af fj\u00e1rfestingastarfsemi ..............................................................393.624299.600Annar rekstrarkostna\u00f0ur ...........................................................................................53.24146.00132.166.88929.893.850",
"dimensions": {
"concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__24-1": {
"value": "7Afkoma af endurtryggingasamningum2024 2023Afkoma af endurtryggingasamningum greinist \u00feannig:Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 2.022.848) ( 1.611.511)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................................................................1.265.0221.458.317Umbo\u00f0slaun ..............................................................................................................163.405122.803Afkoma af endurtryggingasamningum samtals .......................................................( 594.420) ( 30.390)24 Skuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignirSkuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignir samst\u00e6\u00f0unnar greinast \u00feannig:20242023Hrein eign/Hrein eign/Eignir SkuldirskuldEignir SkuldirskuldV\u00e1tryggingasamningar:Ska\u00f0atryggingar ........0 40.582.680 40.582.680 0 35.578.120 35.578.120 L\u00edftryggingar ..............0 1.130.277 1.130.277 0 1.170.691 1.170.691 0 41.712.958 41.712.958 0 36.748.810 36.748.810 Endurtryggingasamningar:Ska\u00f0atryggingar ........( 1.515.588) 0 ( 1.515.588) ( 1.290.054) 0 ( 1.290.054)L\u00edftryggingar ..............( 525.339) 0 ( 525.339) ( 525.869) 0 ( 525.869)( 2.040.927) 0 ( 2.040.927) ( 1.815.922) 0 ( 1.815.922)a. Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - ska\u00f0atryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0a-Ska\u00f0atryggingarsamningasamningagrei\u00f0slur\u00d6ryggis\u00e1laghlutdeildSamtalsSkuldb. 1.1.2024 ........3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 Tekjur af v\u00e1tr. samningum ....( 30.194.501)( 30.194.501)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........24.316.339 24.316.339Mats\u00fer\u00f3un tj\u00f3nask. ... eldri \u00e1ra ..................( 848.826) ( 848.826)Breyting \u00e1 \u00ed\u00feyngjandi samningum .............( 1.666) ( 1.666)\u00c1g\u00f3\u00f0ahlutdeild .........1.167.581 1.167.581 Rekstrarkostna\u00f0ur .....427.503 4.280.767 4.708.270Breyting \u00e1 \u00f6ryggis\u00e1lagi .............212.576 212.576Kostna\u00f0ur af v\u00e1tryggingasamn. ...427.503 ( 1.666) 27.748.280 212.576 1.167.581 29.554.274\u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 29.766.998) ( 1.666) 27.748.280 212.576 1.167.581 ( 640.227)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...1.593.260 1.593.260Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....30.581.691 30.581.691Greidd tj\u00f3n ................( 20.706.148) ( 20.706.148)Greiddur rekstrark. ....( 387.317) ( 4.132.637) ( 1.094.419) ( 5.614.373)Samtals sj\u00f3\u00f0streymi...30.194.375 0 ( 24.838.785) 0 ( 1.094.419) 4.261.170 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 47.860) ( 161.783) ( 209.643)Skuldb. 31.12.2024.....3.803.880 104.307 34.186.153 1.661.438 826.904 40.582.680 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0ahlut-Ska\u00f0atryggingar samningasamningagrei\u00f0slur\u00d6ryggis\u00e1lagdeildSkuldb. 1.1.2023 ........3.316.471 104.118 25.610.662 1.241.548 664.980 30.937.778 Tekjur af v\u00e1tr. samningum ....( 28.180.107)( 28.180.107)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........22.331.033 22.331.033Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 306.448) ( 306.448)Tap af \u00ed\u00feyngjandi samningum .............1.855 1.855\u00c1g\u00f3\u00f0ahlutdeild .........1.047.130 1.047.130 Rekstrarkostna\u00f0ur .....433.708 3.950.952 4.384.659Breyting \u00e1 \u00f6ryggis\u00e1lagi .............207.314 207.314Kostna\u00f0ur af v\u00e1tryggingasamn. ...433.708 1.855 25.975.536 207.314 1.047.130 27.665.543 \u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 27.746.400) 1.855 25.975.536 207.314 1.047.130 ( 514.564)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...867.107 867.107Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....28.289.999 28.289.999 Greidd tj\u00f3n ................( 18.641.439) ( 18.641.439)Greiddur rekstrark. ....( 372.742) ( 3.845.912) ( 958.368) ( 5.177.021)Samtals sj\u00f3\u00f0streymi ..27.917.258 0 ( 22.487.350) 0 ( 958.368) 4.471.540 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 62.966) ( 120.774) ( 183.740)Skuldb. 31.12.2023.....3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.b.Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - l\u00edftryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingarsamninga \u00d6ryggis\u00e1lagsamningakostna\u00f0urgrei\u00f0slurSamtalsSkuldb. 1.1.2024 ........593.172 0 ( 385.098) 940.374 22.242 1.170.691Tekjur af v\u00e1tr. samningum ....( 3.403.018) ( 3.403.018)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.541.720 1.541.720Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 113.921) ( 113.921)Rekstrarkostna\u00f0ur .....275.253303.860 579.113Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....160.298 160.298Breyting \u00e1 \u00f6ryggis\u00e1lagi .............( 1.462) ( 1.462)Kostna\u00f0ur af v\u00e1tryggingasamn. ...435.552 0 0 1.731.660 ( 1.462) 2.165.750\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.967.467) 0 0 1.731.660 ( 1.462) ( 1.237.269)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...51.766 51.766Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.428.283 3.428.283 Greidd tj\u00f3n ................( 1.543.583) ( 1.543.583)Greiddur rekstrark. ....( 281.558) ( 308.678) ( 590.235)Samtals sj\u00f3\u00f0streymi ..3.146.726 0 0 ( 1.852.261) 0 1.294.465Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 149.375) ( 149.375)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 160.298) 160.298 0 Skuldb. 31.12.2024.....612.133 0 ( 374.175) 871.539 20.780 1.130.277\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingar samningasamningakostna\u00f0urgrei\u00f0slur\u00d6ryggis\u00e1lagSkuldb. 1.1.2023 ........556.152 0 ( 382.037) 924.841 21.787 1.120.744Tekjur af v\u00e1tr. samningum ....( 3.093.275) ( 3.093.275)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.353.359 1.353.359Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 161.997) ( 161.997)Rekstrarkostna\u00f0ur .....253.393293.684 547.077Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....143.811 143.811Breyting \u00e1 \u00f6ryggis\u00e1lagi .............456 456Kostna\u00f0ur af v\u00e1tryggingasamn. ...397.204 0 0 1.485.046 456 1.882.706\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.696.071) 0 0 1.485.046 456 ( 1.210.569)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...26.758 26.758Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.123.662 3.123.662 Greidd tj\u00f3n ................( 1.207.543) ( 1.207.543)Greiddur rekstrark. ....( 246.759) ( 288.728) ( 535.487)Samtals sj\u00f3\u00f0streymi ..2.876.902 0 0 ( 1.496.271) 0 1.380.632Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 146.873) ( 146.873)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 143.811) 143.811 0 Skuldb. 31.12.2023 ....593.172 0 ( 385.098) 940.374 22.242 1.170.691\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.Samst\u00e6\u00f0an hefur eignf\u00e6rt kostna\u00f0 vi\u00f0 \u00f6flun l\u00edftryggingasamninga og gjaldf\u00e6rir hann \u00e1 v\u00e6ntum l\u00edft\u00edmasamninganna. Kostna\u00f0ur vi\u00f0 \u00f6flun v\u00e1tryggingasamninga tilheyrir n\u00fa skuldbindingu vegna eftirst\u00e6\u00f0rarv\u00e1tryggingaverndar. Annar kostna\u00f0ur vi\u00f0 \u00f6flun samninga er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til. Eignf\u00e6r\u00f0urkostna\u00f0ur mun falla til \u00e1 eftirfarandi h\u00e1tt \u00e1 n\u00e6stu \u00e1rum:2024\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........140.326104.69572.43042.98313.740374.1752023\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........144.164110.45174.82042.55513.108385.098c.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - ska\u00f0atryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2024 .................................( 230.498) 1.446.822 73.730 1.290.054 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.416.003) ( 1.416.003)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................857.909 857.909Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................18.256 18.256Umbo\u00f0slaun ..............................................................29.347 29.34729.347 857.909 18.256 905.512 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.386.656) 857.909 18.256 ( 510.491)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....1.202.008 1.202.008M\u00f3tteknar tj\u00f3nagrei\u00f0slur .........................................( 465.983) ( 465.983)Samtals sj\u00f3\u00f0streymi ..................................................1.202.008 ( 465.983) 0 736.025 Endurtryggingaeignir 31.12.2024 .............................( 415.146) 1.838.748 91.986 1.515.588 Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur \u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023 .................................( 97.041) 676.570 33.829 613.358 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.068.950) ( 1.068.950)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................1.037.254 1.037.254Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................39.901 39.901Umbo\u00f0slaun ..............................................................20.914 20.91420.914 1.037.254 39.901 1.098.070 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.048.036) 1.037.254 39.901 29.120 Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....914.579 914.579M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 267.002) ( 267.002)Samtals sj\u00f3\u00f0streymi...................................................914.579 ( 267.002) 0 647.576 Endurtryggingaeignir 31.12.2023..............................( 230.498) 1.446.822 73.730 1.290.054 d.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - l\u00edftryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-verndargrei\u00f0slur\u00d6ryggis\u00e1lagL\u00edftryggingarSamtalsEndurtryggingaeignir 1.1.2024 .................................278.034 241.586 6.249 525.869Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 606.845) ( 606.845)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................389.814 389.814Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................( 957) ( 957)Umbo\u00f0slaun ..............................................................134.058 134.058134.058 389.814 ( 957) 522.916\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 472.787) 389.814 ( 957) ( 83.929)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....511.151 511.151M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 427.752) ( 427.752)Samtals sj\u00f3\u00f0streymi...................................................511.151 ( 427.752) 0 83.400 Endurtryggingaeignir 31.12.2024..............................316.398 203.648 5.293 525.339Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-L\u00edftryggingar*verndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023.................................284.943 139.524 0 424.467Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 542.560) ( 542.560)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................374.912 374.912Breyting \u00e1 \u00f6ryggis\u00e1lagi..............................................6.249 6.249Umbo\u00f0slaun ..............................................................101.889 101.889101.889 374.912 6.249 483.051\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 440.671) 374.912 6.249 ( 59.510)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....433.762 433.762M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 272.851) ( 272.851)Samtals sj\u00f3\u00f0streymi...................................................433.762 ( 272.851) 0 160.912 Endurtryggingaeignir 31.12.2023..............................278.034 241.586 6.249 525.869*Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt til samr\u00e6mis vi\u00f0 framsetningu \u00e1 \u00e1rinu 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReinsuranceExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__26": {
"value": "8Laun og launatengd gj\u00f6ld2024 2023Laun og launatengd gj\u00f6ld greinast \u00feannig:Laun ...........................................................................................................................2.677.4512.498.814L\u00edfeyrisi\u00f0gj\u00f6ld ............................................................................................................414.602383.591Tryggingagjald ..........................................................................................................207.195194.230Fj\u00e1rs\u00fdsluskattur ..........................................................................................................179.460168.149Kostna\u00f0ur vegna kaupr\u00e9ttarsamninga .....................................................................17.8440Annar starfsmannakostna\u00f0ur ...................................................................................192.490163.718Laun og launatengd gj\u00f6ld samtals ...........................................................................3.689.0433.408.503Me\u00f0alfj\u00f6ldi starfsmanna \u00e1 \u00e1rinu umreikna\u00f0ur \u00ed heils\u00e1rsst\u00f6rf ..................................186,6182,552% starfsmanna eru karlar og 48% konur. Konur eru 44% stj\u00f3rnenda og karlar 56%.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__25": {
"value": "8Laun og launatengd gj\u00f6ld2024 2023Laun og launatengd gj\u00f6ld greinast \u00feannig:Laun ...........................................................................................................................2.677.4512.498.814L\u00edfeyrisi\u00f0gj\u00f6ld ............................................................................................................414.602383.591Tryggingagjald ..........................................................................................................207.195194.230Fj\u00e1rs\u00fdsluskattur ..........................................................................................................179.460168.149Kostna\u00f0ur vegna kaupr\u00e9ttarsamninga .....................................................................17.8440Annar starfsmannakostna\u00f0ur ...................................................................................192.490163.718Laun og launatengd gj\u00f6ld samtals ...........................................................................3.689.0433.408.503Me\u00f0alfj\u00f6ldi starfsmanna \u00e1 \u00e1rinu umreikna\u00f0ur \u00ed heils\u00e1rsst\u00f6rf ..................................186,6182,552% starfsmanna eru karlar og 48% konur. Konur eru 44% stj\u00f3rnenda og karlar 56%.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__27": {
"value": "9 Endursko\u00f0unarkostna\u00f0ur2024 2023Endursko\u00f0unarkostna\u00f0ur greinist \u00feannig:KPMG ehf. vegna endursko\u00f0unar og endursko\u00f0unartengdrar \u00fej\u00f3nustu ................27.99628.787KPMG ehf. \u00f6nnur a\u00f0keypt \u00fej\u00f3nusta ..........................................................................3.8971.797Endursko\u00f0unarkostna\u00f0ur samtals ............................................................................31.89330.584Fj\u00e1rh\u00e6\u00f0irnar h\u00e9r a\u00f0 ofan innihalda 24% vir\u00f0isaukaskatt.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__29": {
"value": "10Fj\u00e1rfestingatekjurHreinar fj\u00e1rmunatekjur \u00ed rekstrarreikningi samanstanda af vaxtatekjum af handb\u00e6ru f\u00e9, \u00f6\u00f0rum vaxtatekjum,ar\u00f0grei\u00f0slum og gengismun. Gangvir\u00f0isbreytingar ver\u00f0br\u00e9fa samanstanda af s\u00f6luhagna\u00f0i e\u00f0a s\u00f6lutapiver\u00f0br\u00e9fa, gangvir\u00f0isbreytingum og vaxtatekjum af ver\u00f0br\u00e9fum.Fj\u00e1rfestingatekjur greinast \u00feannig:2024 2023Vaxtatekjur ................................................................................................................259.545 181.493 Fenginn ar\u00f0ur ............................................................................................................370.288 667.212 Gengismunur .............................................................................................................41.282 82.438Hreinar fj\u00e1rmunatekjur .............................................................................................671.116 931.142 Gangvir\u00f0isbreyting ver\u00f0br\u00e9fa ...................................................................................4.802.767 3.868.729 Fj\u00e1rfestingatekjur samtals .........................................................................................5.473.883 4.799.871",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__28": {
"value": "10Fj\u00e1rfestingatekjurHreinar fj\u00e1rmunatekjur \u00ed rekstrarreikningi samanstanda af vaxtatekjum af handb\u00e6ru f\u00e9, \u00f6\u00f0rum vaxtatekjum,ar\u00f0grei\u00f0slum og gengismun. Gangvir\u00f0isbreytingar ver\u00f0br\u00e9fa samanstanda af s\u00f6luhagna\u00f0i e\u00f0a s\u00f6lutapiver\u00f0br\u00e9fa, gangvir\u00f0isbreytingum og vaxtatekjum af ver\u00f0br\u00e9fum.Fj\u00e1rfestingatekjur greinast \u00feannig:2024 2023Vaxtatekjur ................................................................................................................259.545 181.493 Fenginn ar\u00f0ur ............................................................................................................370.288 667.212 Gengismunur .............................................................................................................41.282 82.438Hreinar fj\u00e1rmunatekjur .............................................................................................671.116 931.142 Gangvir\u00f0isbreyting ver\u00f0br\u00e9fa ...................................................................................4.802.767 3.868.729 Fj\u00e1rfestingatekjur samtals .........................................................................................5.473.883 4.799.871",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__31": {
"value": "11Tekjuskattur2024 2023Tekjuskattur greinist \u00feannig:Tekjuskattur til grei\u00f0slu ............................................................................................535.224664.426Mismunur \u00e1 \u00e1\u00e6tlu\u00f0um og \u00e1l\u00f6g\u00f0um sk\u00f6ttum ..........................................................( 15.785) ( 9.258)Tekjuskattur vegna li\u00f0a sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 ..........................................043.751Fresta\u00f0ur tekjuskattur ...............................................................................................8.15019.799Tekjuskattur samtals ..................................................................................................527.588718.719Virkur tekjuskattur:2024 2023Hagna\u00f0ur fyrir tekjuskatt .........................................4.768.490 5.344.267Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli .......21,0% 1.001.383 20,0% 1.068.853 \u00c1hrif s\u00e9rstaks fj\u00e1rs\u00fdsluskatts .....................................0,5%25.5991,1%61.016\u00d3skattskyld gj\u00f6ld/(tekjur) tengdar hlutabr\u00e9fum .....( 10,3%) ( 490.132) ( 7,7%) ( 409.199)A\u00f0rir li\u00f0ir ...................................................................( 0,2%) ( 9.261) ( 0,0%) ( 1.952)Virkur tekjuskattur ....................................................11,1%527.588 13,4%718.71912 Hagna\u00f0ur \u00e1 hlut",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__30-1": {
"value": "11Tekjuskattur2024 2023Tekjuskattur greinist \u00feannig:Tekjuskattur til grei\u00f0slu ............................................................................................535.224664.426Mismunur \u00e1 \u00e1\u00e6tlu\u00f0um og \u00e1l\u00f6g\u00f0um sk\u00f6ttum ..........................................................( 15.785) ( 9.258)Tekjuskattur vegna li\u00f0a sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 ..........................................043.751Fresta\u00f0ur tekjuskattur ...............................................................................................8.15019.799Tekjuskattur samtals ..................................................................................................527.588718.719Virkur tekjuskattur:2024 2023Hagna\u00f0ur fyrir tekjuskatt .........................................4.768.490 5.344.267Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli .......21,0% 1.001.383 20,0% 1.068.853 \u00c1hrif s\u00e9rstaks fj\u00e1rs\u00fdsluskatts .....................................0,5%25.5991,1%61.016\u00d3skattskyld gj\u00f6ld/(tekjur) tengdar hlutabr\u00e9fum .....( 10,3%) ( 490.132) ( 7,7%) ( 409.199)A\u00f0rir li\u00f0ir ...................................................................( 0,2%) ( 9.261) ( 0,0%) ( 1.952)Virkur tekjuskattur ....................................................11,1%527.588 13,4%718.71912 Hagna\u00f0ur \u00e1 hlut21Skatteign / (skattskuldbinding)Skatteign / (skattskuldbinding) greinist \u00feannig: 2024 2023(Skattskuldbinding) / skatteign 1.1 ...........................................................................( 36.247) 27.303Lei\u00f0r\u00e9tting \u00e1 upphafsst\u00f6\u00f0u .......................................................................................( 8.446) 0Tekjuskattur \u00e1rsins ....................................................................................................( 527.588) ( 718.719)Mismunur \u00e1 \u00e1\u00e6tlu\u00f0um og \u00e1l\u00f6g\u00f0um sk\u00f6ttum ..........................................................( 15.785) ( 9.258)Skattur til grei\u00f0slu .....................................................................................................535.224664.426Skattskuldbinding 31.12. ...........................................................................................( 52.842) ( 36.247)Skattskuldbinding greinist \u00e1 eftirtalda li\u00f0i:Rekstrarfj\u00e1rmunir ......................................................................................................( 45.861)( 44.265)Kr\u00f6fur .........................................................................................................................( 16.317)( 7.634)A\u00f0rir li\u00f0ir ....................................................................................................................9.33615.652Skattskuldbinding 31.12. ...........................................................................................( 52.842) ( 36.247)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__32": {
"value": "Virkur tekjuskattur:2024 2023Hagna\u00f0ur fyrir tekjuskatt .........................................4.768.490 5.344.267Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli .......21,0% 1.001.383 20,0% 1.068.853 \u00c1hrif s\u00e9rstaks fj\u00e1rs\u00fdsluskatts .....................................0,5%25.5991,1%61.016\u00d3skattskyld gj\u00f6ld/(tekjur) tengdar hlutabr\u00e9fum .....( 10,3%) ( 490.132) ( 7,7%) ( 409.199)A\u00f0rir li\u00f0ir ...................................................................( 0,2%) ( 9.261) ( 0,0%) ( 1.952)Virkur tekjuskattur ....................................................11,1%527.588 13,4%718.71912 Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall afkomu, sem r\u00e1\u00f0stafa\u00f0 er til almennra hluthafa \u00ed f\u00e9laginu, ogvegins me\u00f0alfj\u00f6lda \u00fatistandandi almennra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkra hluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat \u00edsamr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamninga starfsmanna.2024 2023Hagna\u00f0ur- og heildarhagna\u00f0ur \u00e1rsins ......................................................................4.240.902 4.625.549 Me\u00f0alfj\u00f6ldi hluta \u00e1 \u00e1rinu fyrir grunnhagna\u00f0 ............................................................1.156.590 1.166.389 \u00c1hrif kaupr\u00e9ttarsamninga .........................................................................................3.238 0Me\u00f0alfj\u00f6ldi hluta \u00e1 \u00e1rinu fyrir \u00feynntan hagna\u00f0 .......................................................1.159.828 1.166.389 Grunnhagna\u00f0ur \u00e1 hlut ...............................................................................................3,67 3,97\u00deynntur hagna\u00f0ur \u00e1 hlut ...........................................................................................3,66 3,97",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__33": {
"value": "13Kaupr\u00e9ttarsamningar\u00c1 a\u00f0alfundi f\u00e9lagsins \u00feann 7. mars 2024 var sam\u00feykkt a\u00f0 veita stj\u00f3rn Sj\u00f3v\u00e1 heimild til a\u00f0 sam\u00feykkjakaupr\u00e9ttar\u00e1\u00e6tlun bygg\u00f0a \u00e1 10. gr. laga um tekjuskatt nr. 90/2003 og gera \u00e1 grundvelli hennarkaupr\u00e9ttarsamninga vi\u00f0 allt starfsf\u00f3lk f\u00e9lagsins. Samkv\u00e6mt \u00e1\u00e6tluninni \u00f6\u00f0last hver kaupr\u00e9ttarhafi r\u00e9tt til a\u00f0kaupa hluti \u00ed f\u00e9laginu fyrir a\u00f0 h\u00e1marki 1.500.000 kr. einu sinni \u00e1 \u00e1ri \u00ed \u00ferj\u00fa \u00e1r, eftir birtingu n\u00edu m\u00e1na\u00f0auppgj\u00f6rs fyrir \u00e1rin 2025, 2026 og 2027. Kaupr\u00e9ttur n\u00e6r til allra fastr\u00e1\u00f0inna starfsmanna f\u00e9lagsins og ger\u00f0u180 starfsmenn kaupr\u00e9ttarsamninga sem n\u00e1 til allt a\u00f0 21,6 millj. hluta \u00e1 \u00e1ri mi\u00f0a\u00f0 vi\u00f0 100% n\u00fdtingu hluta.Kaupver\u00f0 hluta er vegi\u00f0 me\u00f0altal \u00ed vi\u00f0skiptum me\u00f0 hlutabr\u00e9f f\u00e9lagsins s\u00ed\u00f0ustu t\u00edu vi\u00f0skiptadaga fyrirsamningsdag sem var 18. september 2024 e\u00f0a kr. 37,54 hver hlutur. \u00cd rekstrarreikningi eru gjaldf\u00e6r\u00f0ar 17,8millj. kr. \u00e1 \u00e1rinu vegna kaupr\u00e9ttarsamninganna. Heildarkostna\u00f0ur f\u00e9lagsins vegna kaupr\u00e9ttarsamninganna er\u00e1\u00e6tla\u00f0ur um 118 millj. kr. byggt \u00e1 reiknil\u00edkani Black-Scholes.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__34": {
"value": "14Fj\u00e1reignirEftirfarandi tafla s\u00fdnir flokkun fj\u00e1reigna \u00e1samt gangvir\u00f0i \u00feeirra:2024Fj\u00e1reignir L\u00e1n og \u00e1 gangvir\u00f0i kr\u00f6fur Samtals Gangvir\u00f0iVer\u00f0br\u00e9f ....................................................................62.575.602 62.575.602 62.575.602A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtryggjendur .............1.770.8381.770.8381.770.838Handb\u00e6rt f\u00e9 ..............................................................1.567.9131.567.9131.567.913Fj\u00e1reignir samtals 31.12 ............................................62.575.6023.338.75165.914.35365.914.3532023Ver\u00f0br\u00e9f ....................................................................54.267.272 54.267.272 54.267.272A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtryggjendur .............1.851.0261.851.0261.851.026Handb\u00e6rt f\u00e9 ..............................................................3.599.8733.599.8733.599.873Fj\u00e1reignir samtals 31.12 ............................................54.267.2725.450.89959.718.17159.718.171\u00dea\u00f0 er \u00e1lit stj\u00f3rnenda samst\u00e6\u00f0unnar a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna sem flokkast sem l\u00e1n og kr\u00f6fur endurspegligangvir\u00f0i \u00feeirra.Taflan h\u00e9r \u00e1 eftir s\u00fdnir fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i eftir ver\u00f0matsa\u00f0fer\u00f0:Stig 1 Stig 2 Stig 3 Samtals2024Fj\u00e1reignir \u00e1 gangvir\u00f0i ...............................................52.304.063 7.502.222 2.769.318 62.575.602 2023Fj\u00e1reignir \u00e1 gangvir\u00f0i ...............................................42.805.791 8.334.646 3.126.835 54.267.272 Stig 1: Gangvir\u00f0i\u00f0 byggir \u00e1 skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i fyrir samskonar eignir.Stig 2: Gangvir\u00f0ismati\u00f0 byggir ekki \u00e1 skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i (stig 1) heldur \u00e1 uppl\u00fdsingum semeru sannreynanlegar fyrir eignina anna\u00f0 hvort beint (t.d. ver\u00f0) e\u00f0a \u00f3beint (t.d. afleiddar af ver\u00f0um). \u00cd stig 2eru f\u00e6r\u00f0ar fj\u00e1reignir \u00fear sem ekki er virkur marka\u00f0ur. Mati\u00f0 \u00e1 eignunum \u00e1kvar\u00f0ast af n\u00fdlegum vi\u00f0skiptum\u00f3tengdra a\u00f0ila e\u00f0a kauptilbo\u00f0um fr\u00e1 \u00f3tengdum a\u00f0ilum. Einnig er stu\u00f0st vi\u00f0 gangvir\u00f0i annarra samb\u00e6rilegrafj\u00e1reigna. Stig 3: Gangvir\u00f0ismati\u00f0 byggir \u00e1 mikilv\u00e6gum uppl\u00fdsingum \u00f6\u00f0rum en marka\u00f0suppl\u00fdsingum. Vi\u00f0 mat \u00e1fj\u00e1reignum sem falla undir stig 3 eru notu\u00f0 g\u00f6gn eins og ver\u00f0mat fr\u00e1 rekstrara\u00f0ilum fj\u00e1rfestinga- ogfagfj\u00e1rfestasj\u00f3\u00f0a, s\u00f6lur\u00e9ttur e\u00f0a ver\u00f0mat f\u00e9lagsins byggt \u00e1 afkomu e\u00f0a samanbur\u00f0i vi\u00f0 samb\u00e6rilegarfj\u00e1reignir.Breytingar sem falla undir stig 3 \u00e1 \u00e1rinu eru eftirfarandi:2024 2023Sta\u00f0a 1.1. ...................................................................................................................3.126.835 3.785.742 Keypt ..........................................................................................................................418.647 401.427 Selt .............................................................................................................................( 476.884) ( 2.706.335)Flutt \u00e1 milli stiga ........................................................................................................0 441.324 Matsbreyting .............................................................................................................( 299.280) 1.204.677 Sta\u00f0a 31.12. ...............................................................................................................2.769.318 3.126.835",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__36": {
"value": "16 Fj\u00e1rfestingar me\u00f0 fj\u00e1rfestinga\u00e1h\u00e6ttu l\u00edftryggingatakaFj\u00e1rfestingar me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka eru fj\u00e1reignir \u00ed eigu samst\u00e6\u00f0unnar semv\u00e1tryggingatakar \u00ed sparna\u00f0arl\u00edftryggingum hafa vali\u00f0 og bera fj\u00e1rfestinga\u00e1h\u00e6ttu af samkv\u00e6mt skilm\u00e1lumsparna\u00f0arl\u00edftrygginga. Sparna\u00f0arl\u00edftrygging samanstendur af l\u00edftryggingu og sparna\u00f0i. I\u00f0gjaldl\u00edftryggingarinnar fer l\u00e6kkandi eftir \u00fev\u00ed sem sparna\u00f0ur eykst og fellur ni\u00f0ur \u00feegar fj\u00e1rh\u00e6\u00f0 sparna\u00f0ar ver\u00f0urh\u00e6rri en tilgreind l\u00edftryggingarfj\u00e1rh\u00e6\u00f0. Eignast\u00fdringu ver\u00f0br\u00e9fasafna sem falla undir sparna\u00f0arl\u00edftryggingu er\u00fath\u00fdst til Henderson Global Investors og \u00cdslandsbanka.2024 2023Fj\u00e1rfestingar me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka greinast \u00feannig:Sta\u00f0a \u00ed \u00e1rsbyrjun ........................................................................................................5.563.954 5.217.711 Innborgun sparna\u00f0ar ................................................................................................207.242 225.465 \u00datgrei\u00f0sla sparna\u00f0ar .................................................................................................( 951.911) ( 556.175)\u00c1v\u00f6xtun fj\u00e1rfestinga ..................................................................................................673.904676.953Sta\u00f0a \u00ed \u00e1rslok 31.12 ....................................................................................................5.493.1895.563.954",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__35": {
"value": "15 Ver\u00f0br\u00e9fVer\u00f0br\u00e9f \u00e1 gangvir\u00f0i greinast \u00feannig:2024 2023Skuldabr\u00e9f:R\u00edkistrygg\u00f0 ver\u00f0br\u00e9f ..................................................................................................20.837.96016.069.774S\u00e9rtrygg\u00f0 skuldabr\u00e9f .................................................................................................7.453.5617.045.299\u00d6nnur skuldabr\u00e9f ......................................................................................................11.722.9089.602.679Skuldabr\u00e9f samtals ....................................................................................................40.014.42932.717.752Hlutdeildarsk\u00edrteini:Skuldabr\u00e9fasj\u00f3\u00f0ir me\u00f0 r\u00edkisbr\u00e9fum ...........................................................................808.816 756.994 A\u00f0rir skuldabr\u00e9fasj\u00f3\u00f0ir ..............................................................................................1.013.571 946.835 Hlutabr\u00e9fasj\u00f3\u00f0ir .........................................................................................................618.757 642.293 A\u00f0rir sj\u00f3\u00f0ir .................................................................................................................432.722630.797Hlutdeildarsk\u00edrteini samtals ......................................................................................2.873.8662.976.918Hlutabr\u00e9f:Skr\u00e1\u00f0 \u00ed kauph\u00f6ll .........................................................................................................16.323.752 15.742.800 \u00d3skr\u00e1\u00f0 ........................................................................................................................2.250.7002.575.801Hlutabr\u00e9f samtals ......................................................................................................18.574.45318.318.601\u00d6nnur ver\u00f0br\u00e9f:Lausafj\u00e1rsj\u00f3\u00f0ir ...........................................................................................................1.112.855254.000\u00d6nnur ver\u00f0br\u00e9f samtals ............................................................................................1.112.855254.000Ver\u00f0br\u00e9f 31.12 ...........................................................................................................62.575.60254.267.272",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__37": {
"value": "17A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur greinast \u00feannig:2024 2023Kr\u00f6fur og fyrirframgreiddur kostna\u00f0ur .....................................................................903.951 868.717 \u00d3uppger\u00f0 sala \u00e1 ver\u00f0br\u00e9fum .....................................................................................552.079 713.973 Fj\u00e1rmagnstekjuskattur ...............................................................................................550.430441.353A\u00f0rar kr\u00f6fur 31.12.......................................................................................................2.006.4602.024.043",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__39": {
"value": "18Vi\u00f0skiptavildVir\u00f0isr\u00fdrnunarpr\u00f3f fyrir fj\u00e1rskapandi einingar sem fela \u00ed s\u00e9r vi\u00f0skiptavildVi\u00f0skiptavild samst\u00e6\u00f0unnar a\u00f0 fj\u00e1rh\u00e6\u00f0 244 millj. kr. er vegna kaupa \u00e1 l\u00edftryggingarekstri hennar. \u00cd \u00e1rslok 2024 var framkv\u00e6mt \u00e1rlegt vir\u00f0ispr\u00f3f \u00e1 vi\u00f0skiptavildinni sem mi\u00f0ast vi\u00f0 sam\u00feykktar rekstrar\u00e1\u00e6tlanir og afvaxta\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi. Framt\u00ed\u00f0arvir\u00f0i er byggt \u00e1 1% raunvexti, sem mi\u00f0ast vi\u00f0 langt\u00edmamarkmi\u00f0 samst\u00e6\u00f0unnar \u00ed tengslum vi\u00f0 rekstur \u00feessarar einingar. Ni\u00f0ursta\u00f0a pr\u00f3fsins var a\u00f0 ekki v\u00e6ri \u00fe\u00f6rf \u00e1 a\u00f0 f\u00e6ra ni\u00f0ur b\u00f3kf\u00e6rt ver\u00f0 hennar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__38": {
"value": "18Vi\u00f0skiptavildVir\u00f0isr\u00fdrnunarpr\u00f3f fyrir fj\u00e1rskapandi einingar sem fela \u00ed s\u00e9r vi\u00f0skiptavildVi\u00f0skiptavild samst\u00e6\u00f0unnar a\u00f0 fj\u00e1rh\u00e6\u00f0 244 millj. kr. er vegna kaupa \u00e1 l\u00edftryggingarekstri hennar. \u00cd \u00e1rslok 2024 var framkv\u00e6mt \u00e1rlegt vir\u00f0ispr\u00f3f \u00e1 vi\u00f0skiptavildinni sem mi\u00f0ast vi\u00f0 sam\u00feykktar rekstrar\u00e1\u00e6tlanir og afvaxta\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi. Framt\u00ed\u00f0arvir\u00f0i er byggt \u00e1 1% raunvexti, sem mi\u00f0ast vi\u00f0 langt\u00edmamarkmi\u00f0 samst\u00e6\u00f0unnar \u00ed tengslum vi\u00f0 rekstur \u00feessarar einingar. Ni\u00f0ursta\u00f0a pr\u00f3fsins var a\u00f0 ekki v\u00e6ri \u00fe\u00f6rf \u00e1 a\u00f0 f\u00e6ra ni\u00f0ur b\u00f3kf\u00e6rt ver\u00f0 hennar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__40": {
"value": "19Leigueignir og leiguskuldirSamst\u00e6\u00f0an leigir til s\u00edn h\u00fasn\u00e6\u00f0i og bifrei\u00f0ar fyrir starfsemi s\u00edna og n\u00e1 samningar allt til \u00e1rsins 2032.Samningarnir eru vi\u00f0 \u00fdmsa a\u00f0ila og eru ver\u00f0trygg\u00f0ir. Leigueignir greinast \u00feannig fr\u00e1 upphafi til lokat\u00edmabilsins:Fasteignir Bifrei\u00f0ar SamtalsLeigueignir 1.1.2023 ..........................................................................1.283.4468561.284.302Vi\u00f0b\u00e6tur vi\u00f0 leigueignir ...................................................................7.58107.581H\u00e6kkun vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna .............................103.65111103.662Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................( 135.386) ( 867) ( 136.253)Leigueignir 31.12.2023 ......................................................................1.259.29201.259.292Vi\u00f0b\u00e6tur vi\u00f0 leigueignir ...................................................................36.1157.55343.669H\u00e6kkun vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna .............................61.5921661.608Lokun \u00e1 samningum ..........................................................................( 3.885) 0( 3.885)Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................( 147.813) ( 999) ( 148.812)Leigueignir 31.12.2024 ......................................................................1.205.3016.5701.211.871Leiguskuldir greinast \u00feannig fr\u00e1 upphafi til loka t\u00edmabilsins:2024 2023Leiguskuldir 1.1. ........................................................................................................1.340.8631.341.824Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu .......................................................................................................43.6697.581Vaxtagj\u00f6ld .................................................................................................................67.03768.157Greiddar leiguskuldir .................................................................................................( 195.642) ( 180.361)Lokun \u00e1 samningum ..................................................................................................( 3.985) 0H\u00e6kkun vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna .....................................................61.608103.662Leiguskuldir 31.12. ....................................................................................................1.313.5491.340.863Afborganir innan \u00e1rs .................................................................................................142.857128.192Afborganir s\u00ed\u00f0ar ........................................................................................................1.170.691 1.212.670 Samtals .......................................................................................................................1.313.5491.340.863\u00d3n\u00favirt samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i leiguskuldar greinist \u00feannig:Minna en eitt \u00e1r .........................................................................................................204.425 187.593 Eitt til fimm \u00e1r ............................................................................................................999.549 921.436 Meira en fimm \u00e1r .......................................................................................................386.037 551.111 Samtals .......................................................................................................................1.590.010 1.660.140",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__41": {
"value": "20Rekstrarfj\u00e1rmunirInnr\u00e9ttingar, Rekstrarfj\u00e1rmunir greinast \u00feannig: t\u00e6ki og Fasteignir bifrei\u00f0ar Samtals Heildarver\u00f0 1.1.2023 .........................................................................226.526817.4161.043.942Vi\u00f0b\u00f3t \u00e1 \u00e1rinu ...................................................................................13.72456.26469.988Selt og aflagt \u00e1 \u00e1rinu .........................................................................0( 4.973) ( 4.973)Heildarver\u00f0 31.12.2023 .....................................................................240.250868.7081.108.958Vi\u00f0b\u00f3t \u00e1 \u00e1rinu ...................................................................................2.481101.336103.816Selt og aflagt \u00e1 \u00e1rinu .........................................................................0( 27.401) ( 27.401)Heildarver\u00f0 31.12.2024 .....................................................................242.731942.6421.185.373Afskrifa\u00f0 1.1.2023 ..............................................................................71.965449.123521.088Afskrift f\u00e6r\u00f0 \u00fat ..................................................................................0( 3.481) ( 3.481)Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................5.76654.68260.448Afskrifa\u00f0 samtals 31.12.2023 ............................................................77.731500.324578.055Afskrift f\u00e6r\u00f0 \u00fat ..................................................................................0( 19.222) ( 19.222)Afskrifa\u00f0 \u00e1 \u00e1rinu ................................................................................5.94667.80273.748Afskrifa\u00f0 samtals 31.12.2024 ............................................................83.677548.903632.580B\u00f3kf\u00e6rt ver\u00f0 1.1.2023 .......................................................................154.561368.293522.854B\u00f3kf\u00e6rt ver\u00f0 31.12.2023 ...................................................................162.518368.384530.902B\u00f3kf\u00e6rt ver\u00f0 31.12.2024 ...................................................................159.053393.739552.793Afskriftahlutf\u00f6ll .................................................................................2 - 4% 10 - 33%Fasteignamat fasteigna \u00ed \u00e1rslok 2024 nam 432 millj. kr. (2023: 393 millj. kr.). V\u00e1tryggingarver\u00f0m\u00e6ti fasteignanam 741 millj. kr. (2023: 716 millj. kr.). V\u00e1tryggingaver\u00f0m\u00e6ti annarra rekstrarfj\u00e1rmuna er 1.419 millj. kr.(2023: 1.399 millj. kr.).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__43": {
"value": "21Skatteign / (skattskuldbinding)Skatteign / (skattskuldbinding) greinist \u00feannig: 2024 2023(Skattskuldbinding) / skatteign 1.1 ...........................................................................( 36.247) 27.303Lei\u00f0r\u00e9tting \u00e1 upphafsst\u00f6\u00f0u .......................................................................................( 8.446) 0Tekjuskattur \u00e1rsins ....................................................................................................( 527.588) ( 718.719)Mismunur \u00e1 \u00e1\u00e6tlu\u00f0um og \u00e1l\u00f6g\u00f0um sk\u00f6ttum ..........................................................( 15.785) ( 9.258)Skattur til grei\u00f0slu .....................................................................................................535.224664.426Skattskuldbinding 31.12. ...........................................................................................( 52.842) ( 36.247)Skattskuldbinding greinist \u00e1 eftirtalda li\u00f0i:Rekstrarfj\u00e1rmunir ......................................................................................................( 45.861)( 44.265)Kr\u00f6fur .........................................................................................................................( 16.317)( 7.634)A\u00f0rir li\u00f0ir ....................................................................................................................9.33615.652Skattskuldbinding 31.12. ...........................................................................................( 52.842) ( 36.247)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__46": {
"value": "22Eigi\u00f0 f\u00e9Hlutaf\u00e9Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.156.590 \u00fe\u00fas. kr. \u00ed \u00e1rslok 2024 og var l\u00e6kka\u00f0 um21.803 \u00fe\u00fas. kr. \u00e1 \u00e1rinu. Allt hlutaf\u00e9 er greitt a\u00f0 fullu. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Yfirver\u00f0sreikningur hlutafj\u00e1rYfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r semf\u00e9lagi\u00f0 hefur selt a\u00f0 fr\u00e1dregnu yfirver\u00f0i af hlutaf\u00e9 sem f\u00e9lagi\u00f0 hefur keypt. L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed l\u00f6gbundinn varasj\u00f3\u00f0, sem ekkim\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0.Bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt l\u00f6gum um \u00e1rsreikninga skal f\u00e9lagi\u00f0 binda \u00f3innleystan hagna\u00f0 af matsbreytingum \u00e1 fj\u00e1reignumsem tilgreindar hafa veri\u00f0 \u00e1 gangvir\u00f0i gegnum rekstur og f\u00e6ra \u00e1 s\u00e9rstakan gangvir\u00f0isreikning me\u00f0al eigin fj\u00e1rsem \u00f3heimilt er a\u00f0 \u00fathluta sem ar\u00f0i, a\u00f0 teknu tilliti til skatta\u00e1hrifa eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Samkv\u00e6mt s\u00f6mu l\u00f6gumskal f\u00e9lagi\u00f0 binda hlutdeild \u00ed hagna\u00f0i d\u00f3tturf\u00e9lags umfram m\u00f3ttekinn ar\u00f0.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur hagna\u00f0ur e\u00f0a tap vegna starfsemi f\u00e9lagsins a\u00f0 fr\u00e1dregnum ar\u00f0grei\u00f0slumog framl\u00f6gum \u00ed bundi\u00f0 eigi\u00f0 f\u00e9.Ar\u00f0grei\u00f0slur Ar\u00f0grei\u00f0slur til hluthafa eru f\u00e6r\u00f0ar til l\u00e6kkunar \u00e1 eigin f\u00e9 \u00feegar \u00fe\u00e6r hafa veri\u00f0 sam\u00feykktar \u00e1 a\u00f0alfundi.Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g nr. 2/1995 m\u00e1 \u00fathluta sem ar\u00f0i hagna\u00f0i samkv\u00e6mt sam\u00feykktum\u00e1rsreikningi s\u00ed\u00f0asta \u00e1rs, yfirf\u00e6r\u00f0um hagna\u00f0i fr\u00e1 fyrri \u00e1rum og frj\u00e1lsum sj\u00f3\u00f0um. \u00c1kvar\u00f0anir um ar\u00f0grei\u00f0slurtaka \u00e1vallt mi\u00f0 af gjald\u00feolsvi\u00f0mi\u00f0um stj\u00f3rnar.\u00d3innleystmatsbreytingBundinnfj\u00e1rm\u00e1la-hlutdeildar-Bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00e1 eftirfarandi h\u00e1tt:gerningareikningur Samtals2024Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.203.175 392.325 4.595.500Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................301.197 0 301.197Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 92.108 92.108Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.504.373 484.433 4.988.8052023Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.175.856 169.205 4.345.061Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................27.319 0 27.319Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 223.120 223.120Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.203.175 392.325 4.595.500",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__45": {
"value": "22Eigi\u00f0 f\u00e9Hlutaf\u00e9Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.156.590 \u00fe\u00fas. kr. \u00ed \u00e1rslok 2024 og var l\u00e6kka\u00f0 um21.803 \u00fe\u00fas. kr. \u00e1 \u00e1rinu. Allt hlutaf\u00e9 er greitt a\u00f0 fullu. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Yfirver\u00f0sreikningur hlutafj\u00e1rYfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r semf\u00e9lagi\u00f0 hefur selt a\u00f0 fr\u00e1dregnu yfirver\u00f0i af hlutaf\u00e9 sem f\u00e9lagi\u00f0 hefur keypt. L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed l\u00f6gbundinn varasj\u00f3\u00f0, sem ekkim\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0.Bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt l\u00f6gum um \u00e1rsreikninga skal f\u00e9lagi\u00f0 binda \u00f3innleystan hagna\u00f0 af matsbreytingum \u00e1 fj\u00e1reignumsem tilgreindar hafa veri\u00f0 \u00e1 gangvir\u00f0i gegnum rekstur og f\u00e6ra \u00e1 s\u00e9rstakan gangvir\u00f0isreikning me\u00f0al eigin fj\u00e1rsem \u00f3heimilt er a\u00f0 \u00fathluta sem ar\u00f0i, a\u00f0 teknu tilliti til skatta\u00e1hrifa eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Samkv\u00e6mt s\u00f6mu l\u00f6gumskal f\u00e9lagi\u00f0 binda hlutdeild \u00ed hagna\u00f0i d\u00f3tturf\u00e9lags umfram m\u00f3ttekinn ar\u00f0.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur hagna\u00f0ur e\u00f0a tap vegna starfsemi f\u00e9lagsins a\u00f0 fr\u00e1dregnum ar\u00f0grei\u00f0slumog framl\u00f6gum \u00ed bundi\u00f0 eigi\u00f0 f\u00e9.Ar\u00f0grei\u00f0slur Ar\u00f0grei\u00f0slur til hluthafa eru f\u00e6r\u00f0ar til l\u00e6kkunar \u00e1 eigin f\u00e9 \u00feegar \u00fe\u00e6r hafa veri\u00f0 sam\u00feykktar \u00e1 a\u00f0alfundi.Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g nr. 2/1995 m\u00e1 \u00fathluta sem ar\u00f0i hagna\u00f0i samkv\u00e6mt sam\u00feykktum\u00e1rsreikningi s\u00ed\u00f0asta \u00e1rs, yfirf\u00e6r\u00f0um hagna\u00f0i fr\u00e1 fyrri \u00e1rum og frj\u00e1lsum sj\u00f3\u00f0um. \u00c1kvar\u00f0anir um ar\u00f0grei\u00f0slurtaka \u00e1vallt mi\u00f0 af gjald\u00feolsvi\u00f0mi\u00f0um stj\u00f3rnar.\u00d3innleystmatsbreytingBundinnfj\u00e1rm\u00e1la-hlutdeildar-Bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00e1 eftirfarandi h\u00e1tt:gerningareikningur Samtals2024Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.203.175 392.325 4.595.500Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................301.197 0 301.197Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 92.108 92.108Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.504.373 484.433 4.988.8052023Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.175.856 169.205 4.345.061Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................27.319 0 27.319Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 223.120 223.120Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.203.175 392.325 4.595.500",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__44": {
"value": "22Eigi\u00f0 f\u00e9Hlutaf\u00e9Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.156.590 \u00fe\u00fas. kr. \u00ed \u00e1rslok 2024 og var l\u00e6kka\u00f0 um21.803 \u00fe\u00fas. kr. \u00e1 \u00e1rinu. Allt hlutaf\u00e9 er greitt a\u00f0 fullu. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Yfirver\u00f0sreikningur hlutafj\u00e1rYfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r semf\u00e9lagi\u00f0 hefur selt a\u00f0 fr\u00e1dregnu yfirver\u00f0i af hlutaf\u00e9 sem f\u00e9lagi\u00f0 hefur keypt. L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed l\u00f6gbundinn varasj\u00f3\u00f0, sem ekkim\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0.Bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt l\u00f6gum um \u00e1rsreikninga skal f\u00e9lagi\u00f0 binda \u00f3innleystan hagna\u00f0 af matsbreytingum \u00e1 fj\u00e1reignumsem tilgreindar hafa veri\u00f0 \u00e1 gangvir\u00f0i gegnum rekstur og f\u00e6ra \u00e1 s\u00e9rstakan gangvir\u00f0isreikning me\u00f0al eigin fj\u00e1rsem \u00f3heimilt er a\u00f0 \u00fathluta sem ar\u00f0i, a\u00f0 teknu tilliti til skatta\u00e1hrifa eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Samkv\u00e6mt s\u00f6mu l\u00f6gumskal f\u00e9lagi\u00f0 binda hlutdeild \u00ed hagna\u00f0i d\u00f3tturf\u00e9lags umfram m\u00f3ttekinn ar\u00f0.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur hagna\u00f0ur e\u00f0a tap vegna starfsemi f\u00e9lagsins a\u00f0 fr\u00e1dregnum ar\u00f0grei\u00f0slumog framl\u00f6gum \u00ed bundi\u00f0 eigi\u00f0 f\u00e9.Ar\u00f0grei\u00f0slur Ar\u00f0grei\u00f0slur til hluthafa eru f\u00e6r\u00f0ar til l\u00e6kkunar \u00e1 eigin f\u00e9 \u00feegar \u00fe\u00e6r hafa veri\u00f0 sam\u00feykktar \u00e1 a\u00f0alfundi.Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g nr. 2/1995 m\u00e1 \u00fathluta sem ar\u00f0i hagna\u00f0i samkv\u00e6mt sam\u00feykktum\u00e1rsreikningi s\u00ed\u00f0asta \u00e1rs, yfirf\u00e6r\u00f0um hagna\u00f0i fr\u00e1 fyrri \u00e1rum og frj\u00e1lsum sj\u00f3\u00f0um. \u00c1kvar\u00f0anir um ar\u00f0grei\u00f0slurtaka \u00e1vallt mi\u00f0 af gjald\u00feolsvi\u00f0mi\u00f0um stj\u00f3rnar.\u00d3innleystmatsbreytingBundinnfj\u00e1rm\u00e1la-hlutdeildar-Bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00e1 eftirfarandi h\u00e1tt:gerningareikningur Samtals2024Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.203.175 392.325 4.595.500Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................301.197 0 301.197Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 92.108 92.108Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.504.373 484.433 4.988.8052023Sta\u00f0a \u00ed upphafi \u00e1rs ............................................................................4.175.856 169.205 4.345.061Breyting \u00e1 \u00f3innleystri matsbreytingu fj\u00e1rm\u00e1lagerninga ..................27.319 0 27.319Breyting \u00e1 bundnum eiginfj\u00e1rreikningi d\u00f3tturf\u00e9laga ......................0 223.120 223.120Sta\u00f0a \u00ed lok \u00e1rs ....................................................................................4.203.175 392.325 4.595.500",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__47": {
"value": "23 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skuldir greinast \u00feannig:2024 2023Vi\u00f0skiptaskuldir .........................................................................................................57.189 50.131Opinber gj\u00f6ld af i\u00f0gj\u00f6ldum ......................................................................................815.536 960.770A\u00f0rar skuldir ..............................................................................................................583.768 618.334Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir 31.12 .................................................1.456.493 1.629.235",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__49": {
"value": "24 Skuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignirSkuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignir samst\u00e6\u00f0unnar greinast \u00feannig:20242023Hrein eign/Hrein eign/Eignir SkuldirskuldEignir SkuldirskuldV\u00e1tryggingasamningar:Ska\u00f0atryggingar ........0 40.582.680 40.582.680 0 35.578.120 35.578.120 L\u00edftryggingar ..............0 1.130.277 1.130.277 0 1.170.691 1.170.691 0 41.712.958 41.712.958 0 36.748.810 36.748.810 Endurtryggingasamningar:Ska\u00f0atryggingar ........( 1.515.588) 0 ( 1.515.588) ( 1.290.054) 0 ( 1.290.054)L\u00edftryggingar ..............( 525.339) 0 ( 525.339) ( 525.869) 0 ( 525.869)( 2.040.927) 0 ( 2.040.927) ( 1.815.922) 0 ( 1.815.922)a. Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - ska\u00f0atryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0a-Ska\u00f0atryggingarsamningasamningagrei\u00f0slur\u00d6ryggis\u00e1laghlutdeildSamtalsSkuldb. 1.1.2024 ........3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 Tekjur af v\u00e1tr. samningum ....( 30.194.501)( 30.194.501)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........24.316.339 24.316.339Mats\u00fer\u00f3un tj\u00f3nask. ... eldri \u00e1ra ..................( 848.826) ( 848.826)Breyting \u00e1 \u00ed\u00feyngjandi samningum .............( 1.666) ( 1.666)\u00c1g\u00f3\u00f0ahlutdeild .........1.167.581 1.167.581 Rekstrarkostna\u00f0ur .....427.503 4.280.767 4.708.270Breyting \u00e1 \u00f6ryggis\u00e1lagi .............212.576 212.576Kostna\u00f0ur af v\u00e1tryggingasamn. ...427.503 ( 1.666) 27.748.280 212.576 1.167.581 29.554.274\u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 29.766.998) ( 1.666) 27.748.280 212.576 1.167.581 ( 640.227)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...1.593.260 1.593.260Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....30.581.691 30.581.691Greidd tj\u00f3n ................( 20.706.148) ( 20.706.148)Greiddur rekstrark. ....( 387.317) ( 4.132.637) ( 1.094.419) ( 5.614.373)Samtals sj\u00f3\u00f0streymi...30.194.375 0 ( 24.838.785) 0 ( 1.094.419) 4.261.170 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 47.860) ( 161.783) ( 209.643)Skuldb. 31.12.2024.....3.803.880 104.307 34.186.153 1.661.438 826.904 40.582.680 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0ahlut-Ska\u00f0atryggingar samningasamningagrei\u00f0slur\u00d6ryggis\u00e1lagdeildSkuldb. 1.1.2023 ........3.316.471 104.118 25.610.662 1.241.548 664.980 30.937.778 Tekjur af v\u00e1tr. samningum ....( 28.180.107)( 28.180.107)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........22.331.033 22.331.033Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 306.448) ( 306.448)Tap af \u00ed\u00feyngjandi samningum .............1.855 1.855\u00c1g\u00f3\u00f0ahlutdeild .........1.047.130 1.047.130 Rekstrarkostna\u00f0ur .....433.708 3.950.952 4.384.659Breyting \u00e1 \u00f6ryggis\u00e1lagi .............207.314 207.314Kostna\u00f0ur af v\u00e1tryggingasamn. ...433.708 1.855 25.975.536 207.314 1.047.130 27.665.543 \u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 27.746.400) 1.855 25.975.536 207.314 1.047.130 ( 514.564)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...867.107 867.107Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....28.289.999 28.289.999 Greidd tj\u00f3n ................( 18.641.439) ( 18.641.439)Greiddur rekstrark. ....( 372.742) ( 3.845.912) ( 958.368) ( 5.177.021)Samtals sj\u00f3\u00f0streymi ..27.917.258 0 ( 22.487.350) 0 ( 958.368) 4.471.540 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 62.966) ( 120.774) ( 183.740)Skuldb. 31.12.2023.....3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.b.Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - l\u00edftryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingarsamninga \u00d6ryggis\u00e1lagsamningakostna\u00f0urgrei\u00f0slurSamtalsSkuldb. 1.1.2024 ........593.172 0 ( 385.098) 940.374 22.242 1.170.691Tekjur af v\u00e1tr. samningum ....( 3.403.018) ( 3.403.018)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.541.720 1.541.720Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 113.921) ( 113.921)Rekstrarkostna\u00f0ur .....275.253303.860 579.113Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....160.298 160.298Breyting \u00e1 \u00f6ryggis\u00e1lagi .............( 1.462) ( 1.462)Kostna\u00f0ur af v\u00e1tryggingasamn. ...435.552 0 0 1.731.660 ( 1.462) 2.165.750\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.967.467) 0 0 1.731.660 ( 1.462) ( 1.237.269)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...51.766 51.766Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.428.283 3.428.283 Greidd tj\u00f3n ................( 1.543.583) ( 1.543.583)Greiddur rekstrark. ....( 281.558) ( 308.678) ( 590.235)Samtals sj\u00f3\u00f0streymi ..3.146.726 0 0 ( 1.852.261) 0 1.294.465Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 149.375) ( 149.375)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 160.298) 160.298 0 Skuldb. 31.12.2024.....612.133 0 ( 374.175) 871.539 20.780 1.130.277\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingar samningasamningakostna\u00f0urgrei\u00f0slur\u00d6ryggis\u00e1lagSkuldb. 1.1.2023 ........556.152 0 ( 382.037) 924.841 21.787 1.120.744Tekjur af v\u00e1tr. samningum ....( 3.093.275) ( 3.093.275)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.353.359 1.353.359Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 161.997) ( 161.997)Rekstrarkostna\u00f0ur .....253.393293.684 547.077Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....143.811 143.811Breyting \u00e1 \u00f6ryggis\u00e1lagi .............456 456Kostna\u00f0ur af v\u00e1tryggingasamn. ...397.204 0 0 1.485.046 456 1.882.706\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.696.071) 0 0 1.485.046 456 ( 1.210.569)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...26.758 26.758Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.123.662 3.123.662 Greidd tj\u00f3n ................( 1.207.543) ( 1.207.543)Greiddur rekstrark. ....( 246.759) ( 288.728) ( 535.487)Samtals sj\u00f3\u00f0streymi ..2.876.902 0 0 ( 1.496.271) 0 1.380.632Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 146.873) ( 146.873)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 143.811) 143.811 0 Skuldb. 31.12.2023 ....593.172 0 ( 385.098) 940.374 22.242 1.170.691\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.Samst\u00e6\u00f0an hefur eignf\u00e6rt kostna\u00f0 vi\u00f0 \u00f6flun l\u00edftryggingasamninga og gjaldf\u00e6rir hann \u00e1 v\u00e6ntum l\u00edft\u00edmasamninganna. Kostna\u00f0ur vi\u00f0 \u00f6flun v\u00e1tryggingasamninga tilheyrir n\u00fa skuldbindingu vegna eftirst\u00e6\u00f0rarv\u00e1tryggingaverndar. Annar kostna\u00f0ur vi\u00f0 \u00f6flun samninga er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til. Eignf\u00e6r\u00f0urkostna\u00f0ur mun falla til \u00e1 eftirfarandi h\u00e1tt \u00e1 n\u00e6stu \u00e1rum:2024\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........140.326104.69572.43042.98313.740374.1752023\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........144.164110.45174.82042.55513.108385.098c.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - ska\u00f0atryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2024 .................................( 230.498) 1.446.822 73.730 1.290.054 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.416.003) ( 1.416.003)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................857.909 857.909Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................18.256 18.256Umbo\u00f0slaun ..............................................................29.347 29.34729.347 857.909 18.256 905.512 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.386.656) 857.909 18.256 ( 510.491)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....1.202.008 1.202.008M\u00f3tteknar tj\u00f3nagrei\u00f0slur .........................................( 465.983) ( 465.983)Samtals sj\u00f3\u00f0streymi ..................................................1.202.008 ( 465.983) 0 736.025 Endurtryggingaeignir 31.12.2024 .............................( 415.146) 1.838.748 91.986 1.515.588 Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur \u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023 .................................( 97.041) 676.570 33.829 613.358 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.068.950) ( 1.068.950)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................1.037.254 1.037.254Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................39.901 39.901Umbo\u00f0slaun ..............................................................20.914 20.91420.914 1.037.254 39.901 1.098.070 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.048.036) 1.037.254 39.901 29.120 Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....914.579 914.579M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 267.002) ( 267.002)Samtals sj\u00f3\u00f0streymi...................................................914.579 ( 267.002) 0 647.576 Endurtryggingaeignir 31.12.2023..............................( 230.498) 1.446.822 73.730 1.290.054 d.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - l\u00edftryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-verndargrei\u00f0slur\u00d6ryggis\u00e1lagL\u00edftryggingarSamtalsEndurtryggingaeignir 1.1.2024 .................................278.034 241.586 6.249 525.869Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 606.845) ( 606.845)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................389.814 389.814Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................( 957) ( 957)Umbo\u00f0slaun ..............................................................134.058 134.058134.058 389.814 ( 957) 522.916\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 472.787) 389.814 ( 957) ( 83.929)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....511.151 511.151M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 427.752) ( 427.752)Samtals sj\u00f3\u00f0streymi...................................................511.151 ( 427.752) 0 83.400 Endurtryggingaeignir 31.12.2024..............................316.398 203.648 5.293 525.339Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-L\u00edftryggingar*verndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023.................................284.943 139.524 0 424.467Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 542.560) ( 542.560)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................374.912 374.912Breyting \u00e1 \u00f6ryggis\u00e1lagi..............................................6.249 6.249Umbo\u00f0slaun ..............................................................101.889 101.889101.889 374.912 6.249 483.051\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 440.671) 374.912 6.249 ( 59.510)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....433.762 433.762M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 272.851) ( 272.851)Samtals sj\u00f3\u00f0streymi...................................................433.762 ( 272.851) 0 160.912 Endurtryggingaeignir 31.12.2023..............................278.034 241.586 6.249 525.869*Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt til samr\u00e6mis vi\u00f0 framsetningu \u00e1 \u00e1rinu 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfProvisionsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__48": {
"value": "24 Skuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignirSkuldbinding vegna v\u00e1tryggingasamninga og endurtryggingaeignir samst\u00e6\u00f0unnar greinast \u00feannig:20242023Hrein eign/Hrein eign/Eignir SkuldirskuldEignir SkuldirskuldV\u00e1tryggingasamningar:Ska\u00f0atryggingar ........0 40.582.680 40.582.680 0 35.578.120 35.578.120 L\u00edftryggingar ..............0 1.130.277 1.130.277 0 1.170.691 1.170.691 0 41.712.958 41.712.958 0 36.748.810 36.748.810 Endurtryggingasamningar:Ska\u00f0atryggingar ........( 1.515.588) 0 ( 1.515.588) ( 1.290.054) 0 ( 1.290.054)L\u00edftryggingar ..............( 525.339) 0 ( 525.339) ( 525.869) 0 ( 525.869)( 2.040.927) 0 ( 2.040.927) ( 1.815.922) 0 ( 1.815.922)a. Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - ska\u00f0atryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0a-Ska\u00f0atryggingarsamningasamningagrei\u00f0slur\u00d6ryggis\u00e1laghlutdeildSamtalsSkuldb. 1.1.2024 ........3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 Tekjur af v\u00e1tr. samningum ....( 30.194.501)( 30.194.501)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........24.316.339 24.316.339Mats\u00fer\u00f3un tj\u00f3nask. ... eldri \u00e1ra ..................( 848.826) ( 848.826)Breyting \u00e1 \u00ed\u00feyngjandi samningum .............( 1.666) ( 1.666)\u00c1g\u00f3\u00f0ahlutdeild .........1.167.581 1.167.581 Rekstrarkostna\u00f0ur .....427.503 4.280.767 4.708.270Breyting \u00e1 \u00f6ryggis\u00e1lagi .............212.576 212.576Kostna\u00f0ur af v\u00e1tryggingasamn. ...427.503 ( 1.666) 27.748.280 212.576 1.167.581 29.554.274\u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 29.766.998) ( 1.666) 27.748.280 212.576 1.167.581 ( 640.227)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...1.593.260 1.593.260Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....30.581.691 30.581.691Greidd tj\u00f3n ................( 20.706.148) ( 20.706.148)Greiddur rekstrark. ....( 387.317) ( 4.132.637) ( 1.094.419) ( 5.614.373)Samtals sj\u00f3\u00f0streymi...30.194.375 0 ( 24.838.785) 0 ( 1.094.419) 4.261.170 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 47.860) ( 161.783) ( 209.643)Skuldb. 31.12.2024.....3.803.880 104.307 34.186.153 1.661.438 826.904 40.582.680 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarSkuldbinding vegna or\u00f0inna tj\u00f3naSkuldbindingSkuldbindingvegnaN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandiv\u00e6ntar tj\u00f3na-\u00c1g\u00f3\u00f0ahlut-Ska\u00f0atryggingar samningasamningagrei\u00f0slur\u00d6ryggis\u00e1lagdeildSkuldb. 1.1.2023 ........3.316.471 104.118 25.610.662 1.241.548 664.980 30.937.778 Tekjur af v\u00e1tr. samningum ....( 28.180.107)( 28.180.107)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........22.331.033 22.331.033Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 306.448) ( 306.448)Tap af \u00ed\u00feyngjandi samningum .............1.855 1.855\u00c1g\u00f3\u00f0ahlutdeild .........1.047.130 1.047.130 Rekstrarkostna\u00f0ur .....433.708 3.950.952 4.384.659Breyting \u00e1 \u00f6ryggis\u00e1lagi .............207.314 207.314Kostna\u00f0ur af v\u00e1tryggingasamn. ...433.708 1.855 25.975.536 207.314 1.047.130 27.665.543 \u00c1hrif \u00e1 afkomu af v\u00e1tryggingasamn. ...( 27.746.400) 1.855 25.975.536 207.314 1.047.130 ( 514.564)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...867.107 867.107Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....28.289.999 28.289.999 Greidd tj\u00f3n ................( 18.641.439) ( 18.641.439)Greiddur rekstrark. ....( 372.742) ( 3.845.912) ( 958.368) ( 5.177.021)Samtals sj\u00f3\u00f0streymi ..27.917.258 0 ( 22.487.350) 0 ( 958.368) 4.471.540 Millif\u00e6rt \u00e1 a\u00f0ra efnahagsli\u00f0i ............( 62.966) ( 120.774) ( 183.740)Skuldb. 31.12.2023.....3.424.363 105.973 29.845.181 1.448.862 753.742 35.578.120 \u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.b.Sundurli\u00f0un \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga og breyting innan \u00e1rsins - l\u00edftryggingarSkuldbinding vegna v\u00e1tryggingasamninga greinist \u00feannig:Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingarsamninga \u00d6ryggis\u00e1lagsamningakostna\u00f0urgrei\u00f0slurSamtalsSkuldb. 1.1.2024 ........593.172 0 ( 385.098) 940.374 22.242 1.170.691Tekjur af v\u00e1tr. samningum ....( 3.403.018) ( 3.403.018)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.541.720 1.541.720Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 113.921) ( 113.921)Rekstrarkostna\u00f0ur .....275.253303.860 579.113Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....160.298 160.298Breyting \u00e1 \u00f6ryggis\u00e1lagi .............( 1.462) ( 1.462)Kostna\u00f0ur af v\u00e1tryggingasamn. ...435.552 0 0 1.731.660 ( 1.462) 2.165.750\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.967.467) 0 0 1.731.660 ( 1.462) ( 1.237.269)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...51.766 51.766Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.428.283 3.428.283 Greidd tj\u00f3n ................( 1.543.583) ( 1.543.583)Greiddur rekstrark. ....( 281.558) ( 308.678) ( 590.235)Samtals sj\u00f3\u00f0streymi ..3.146.726 0 0 ( 1.852.261) 0 1.294.465Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 149.375) ( 149.375)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 160.298) 160.298 0 Skuldb. 31.12.2024.....612.133 0 ( 374.175) 871.539 20.780 1.130.277\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2024 samsvarar 65% \u00f6ryggisbili.Skuldbinding vegna eftirst\u00e6\u00f0rar Skuldbinding vegna or\u00f0inna v\u00e1tryggingaverndartj\u00f3naSkuldbindingSkuldbindingvegnaEignf\u00e6r\u00f0urN\u00favirtar\u00e1n \u00ed\u00feyngjandi\u00ed\u00feyngjandis\u00f6lu-v\u00e6ntar tj\u00f3na-L\u00edftryggingar samningasamningakostna\u00f0urgrei\u00f0slur\u00d6ryggis\u00e1lagSkuldb. 1.1.2023 ........556.152 0 ( 382.037) 924.841 21.787 1.120.744Tekjur af v\u00e1tr. samningum ....( 3.093.275) ( 3.093.275)Tj\u00f3n l\u00ed\u00f0andi \u00e1rs ..........1.353.359 1.353.359Mats\u00fer\u00f3un tj\u00f3nask. eldri \u00e1ra ..................( 161.997) ( 161.997)Rekstrarkostna\u00f0ur .....253.393293.684 547.077Gjaldf\u00e6r\u00f0ur s\u00f6luk. ....143.811 143.811Breyting \u00e1 \u00f6ryggis\u00e1lagi .............456 456Kostna\u00f0ur af v\u00e1tryggingasamn. ...397.204 0 0 1.485.046 456 1.882.706\u00c1hrif \u00e1 afk. af v\u00e1tryggingasamn. ...( 2.696.071) 0 0 1.485.046 456 ( 1.210.569)Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamn. ...26.758 26.758Sj\u00f3\u00f0streymi v\u00e1trygginga- samningaInnborga\u00f0ar tekjur ....3.123.662 3.123.662 Greidd tj\u00f3n ................( 1.207.543) ( 1.207.543)Greiddur rekstrark. ....( 246.759) ( 288.728) ( 535.487)Samtals sj\u00f3\u00f0streymi ..2.876.902 0 0 ( 1.496.271) 0 1.380.632Eignf\u00e6r\u00f0ur s\u00f6lukostna\u00f0ur .........( 146.873) ( 146.873)\u00dathlutun gjaldf. s\u00f6lukostna\u00f0ar .........( 143.811) 143.811 0 Skuldb. 31.12.2023 ....593.172 0 ( 385.098) 940.374 22.242 1.170.691\u00d6ryggis\u00e1lagi\u00f0 \u00ed lok \u00e1rs 2023 samsvarar 65% \u00f6ryggisbili.Samst\u00e6\u00f0an hefur eignf\u00e6rt kostna\u00f0 vi\u00f0 \u00f6flun l\u00edftryggingasamninga og gjaldf\u00e6rir hann \u00e1 v\u00e6ntum l\u00edft\u00edmasamninganna. Kostna\u00f0ur vi\u00f0 \u00f6flun v\u00e1tryggingasamninga tilheyrir n\u00fa skuldbindingu vegna eftirst\u00e6\u00f0rarv\u00e1tryggingaverndar. Annar kostna\u00f0ur vi\u00f0 \u00f6flun samninga er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til. Eignf\u00e6r\u00f0urkostna\u00f0ur mun falla til \u00e1 eftirfarandi h\u00e1tt \u00e1 n\u00e6stu \u00e1rum:2024\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........140.326104.69572.43042.98313.740374.1752023\u00c1r 1 \u00c1r 2 \u00c1r 3 \u00c1r 4 \u00c1r 5 SamtalsS\u00f6lukostna\u00f0ur ...........144.164110.45174.82042.55513.108385.098c.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - ska\u00f0atryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2024 .................................( 230.498) 1.446.822 73.730 1.290.054 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.416.003) ( 1.416.003)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................857.909 857.909Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................18.256 18.256Umbo\u00f0slaun ..............................................................29.347 29.34729.347 857.909 18.256 905.512 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.386.656) 857.909 18.256 ( 510.491)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....1.202.008 1.202.008M\u00f3tteknar tj\u00f3nagrei\u00f0slur .........................................( 465.983) ( 465.983)Samtals sj\u00f3\u00f0streymi ..................................................1.202.008 ( 465.983) 0 736.025 Endurtryggingaeignir 31.12.2024 .............................( 415.146) 1.838.748 91.986 1.515.588 Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-Ska\u00f0atryggingarverndargrei\u00f0slur \u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023 .................................( 97.041) 676.570 33.829 613.358 Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum .........................................( 1.068.950) ( 1.068.950)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins .....................1.037.254 1.037.254Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................39.901 39.901Umbo\u00f0slaun ..............................................................20.914 20.91420.914 1.037.254 39.901 1.098.070 \u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 1.048.036) 1.037.254 39.901 29.120 Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....914.579 914.579M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 267.002) ( 267.002)Samtals sj\u00f3\u00f0streymi...................................................914.579 ( 267.002) 0 647.576 Endurtryggingaeignir 31.12.2023..............................( 230.498) 1.446.822 73.730 1.290.054 d.Sundurli\u00f0un \u00e1 endurtryggingaeignum og breyting innan \u00e1rsins - l\u00edftryggingarEndurtryggingaeignir greinast \u00feannig:Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-verndargrei\u00f0slur\u00d6ryggis\u00e1lagL\u00edftryggingarSamtalsEndurtryggingaeignir 1.1.2024 .................................278.034 241.586 6.249 525.869Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 606.845) ( 606.845)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................389.814 389.814Breyting \u00e1 \u00f6ryggis\u00e1lagi .............................................( 957) ( 957)Umbo\u00f0slaun ..............................................................134.058 134.058134.058 389.814 ( 957) 522.916\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 472.787) 389.814 ( 957) ( 83.929)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....511.151 511.151M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 427.752) ( 427.752)Samtals sj\u00f3\u00f0streymi...................................................511.151 ( 427.752) 0 83.400 Endurtryggingaeignir 31.12.2024..............................316.398 203.648 5.293 525.339Endurtryggingaeignir vegna or\u00f0inna tj\u00f3naEignir vegnaeftirst\u00e6\u00f0rarv\u00e1trygginga-V\u00e6ntar tj\u00f3na-L\u00edftryggingar*verndargrei\u00f0slur\u00d6ryggis\u00e1lagSamtalsEndurtryggingaeignir 1.1.2023.................................284.943 139.524 0 424.467Hluti endurtryggjenda \u00ed tekjum af v\u00e1tryggingasamningum ....................................( 542.560) ( 542.560)Hluti endurtryggjenda \u00ed tj\u00f3num \u00e1rsins......................374.912 374.912Breyting \u00e1 \u00f6ryggis\u00e1lagi..............................................6.249 6.249Umbo\u00f0slaun ..............................................................101.889 101.889101.889 374.912 6.249 483.051\u00c1hrif \u00e1 afkomu af endurtryggingasamningum.........( 440.671) 374.912 6.249 ( 59.510)Sj\u00f3\u00f0streymi endurtryggingasamningaGreidd hlutd. \u00ed tekjum og m\u00f3ttekin umbo\u00f0slaun ....433.762 433.762M\u00f3tteknar tj\u00f3nagrei\u00f0slur..........................................( 272.851) ( 272.851)Samtals sj\u00f3\u00f0streymi...................................................433.762 ( 272.851) 0 160.912 Endurtryggingaeignir 31.12.2023..............................278.034 241.586 6.249 525.869*Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt til samr\u00e6mis vi\u00f0 framsetningu \u00e1 \u00e1rinu 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__51": {
"value": "25 Gjald\u00feolGjald\u00feol, gjald\u00feolskrafa og gjald\u00feolshlutfall \u00ed samr\u00e6mi vi\u00f0 matsreglur Solvency II \u00ed \u00e1rslok greinast \u00feannig:2024 2023Gjald\u00feol .....................................................................................................................25.886.864 23.790.950 Gjald\u00feolskrafa, (SCR) .................................................................................................15.806.124 15.290.321 Marka\u00f0s\u00e1h\u00e6tta .........................................................................................................9.551.782 9.445.722 Heilsutrygginga\u00e1h\u00e6tta .............................................................................................2.503.400 2.263.244 L\u00edftrygginga\u00e1h\u00e6tta ....................................................................................................804.133 762.523 Ska\u00f0atrygginga\u00e1h\u00e6tta ..............................................................................................10.029.605 9.110.426 M\u00f3ta\u00f0ila\u00e1h\u00e6tta .........................................................................................................1.544.444 1.695.257 Fj\u00f6l\u00fe\u00e6ttinga\u00e1hrif .......................................................................................................( 7.367.254) ( 6.998.496)Grunngjald\u00feolskrafa (Basic SCR) 31.12 .....................................................................17.066.110 16.278.675 Rekstrar\u00e1h\u00e6tta .........................................................................................................1.313.104 1.176.029 A\u00f0l\u00f6gun vegna fresta\u00f0ra skatta ................................................................................( 2.573.090) ( 2.164.383)Gjald\u00feolskrafa (SCR) ..................................................................................................15.806.124 15.290.321 Marka\u00f0s\u00e1h\u00e6tta greinist \u00feannig:Vaxta\u00e1h\u00e6tta ..............................................................................................................1.319.387 1.312.342 Hlutabr\u00e9fa\u00e1h\u00e6tta ......................................................................................................8.205.010 7.946.924 Fasteigna\u00e1h\u00e6tta ........................................................................................................138.198 132.726 Vik\u00e1h\u00e6tta ..................................................................................................................1.253.326 1.197.866 Gjaldmi\u00f0la\u00e1h\u00e6tta ......................................................................................................280.676 836.877 Sam\u00fej\u00f6ppunar\u00e1h\u00e6tta ...............................................................................................1.293.649 1.319.694 Fj\u00f6l\u00fe\u00e6ttingar\u00e1hrif .....................................................................................................( 2.938.465) ( 3.300.707)Marka\u00f0s\u00e1h\u00e6tta samtals ............................................................................................9.551.782 9.445.722 Gjald\u00feolshlutfall fyrir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu .........................................................1,64 1,56Gjald\u00feolshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu .........................................................1,42 1,40L\u00e1gmarksfj\u00e1rmagn (MCR) ..........................................................................................6.765.821 6.267.693 L\u00e1gmarksfj\u00e1rmagnshlutfall fyrir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ........................................3,83 3,80L\u00e1gmarksfj\u00e1rmagnshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ........................................3,32 3,4026 - 32 \u00c1h\u00e6ttust\u00fdring",
"dimensions": {
"concept": "SJ\u00d3:DisclosureOfSolvency",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__52-1": {
"value": "26Yfirlit\u00c1h\u00e6ttust\u00fdring er einn af grunn\u00fe\u00e1ttum \u00ed stj\u00f3rnkerfi samst\u00e6\u00f0unnar og er h\u00f6f\u00f0 til grundvallar \u00ed skipulagi og\u00e1kvar\u00f0anat\u00f6ku. Verklag og a\u00f0ger\u00f0ir hafa veri\u00f0 innleiddar til a\u00f0 greina, m\u00e6la og draga \u00far og/e\u00f0a dreifa\u00e1h\u00e6ttum sem ste\u00f0ja\u00f0 geta a\u00f0 \u00ed rekstri me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 vernda f\u00e9l\u00f6gin, vi\u00f0skiptavini og v\u00e1trygg\u00f0a.\u00c1h\u00e6ttust\u00fdring n\u00e6r yfir \u00fe\u00e1 \u00e1h\u00e6ttu\u00fe\u00e6tti sem nota\u00f0ir eru vi\u00f0 \u00fatreikning \u00e1 gjald\u00feolskr\u00f6fu. \u00cd sk\u00fdringum 27-32 erger\u00f0 grein fyrir \u00feeim \u00e1h\u00e6ttu\u00fe\u00e1ttum sem samst\u00e6\u00f0an skilgreinir \u00ed stefnu um \u00e1h\u00e6ttust\u00fdringu.Stefnur um \u00e1h\u00e6ttust\u00fdringu, \u00e1h\u00e6ttum\u00e6likvar\u00f0ar og a\u00f0fer\u00f0ir eru yfirfarnar reglulega til a\u00f0 m\u00e6ta kr\u00f6fum um\u00e1h\u00e6ttust\u00fdringu. Samkv\u00e6mt XVI. kafla laga nr. 100/2016 um v\u00e1tryggingastarfsemi \u00fearf sta\u00f0a eigin fj\u00e1r (ogannarra vi\u00f0urkenndra gjald\u00feolsli\u00f0a) a\u00f0 vera n\u00e6g til a\u00f0 m\u00e6ta gjald\u00feolskr\u00f6fu \u00fe\u00f3 f\u00e9lagi\u00f0 ver\u00f0i fyrir \u00e1f\u00f6llum.Gjald\u00feolskrafan er \u00ed kr\u00f3num og m\u00e6lir 200 \u00e1ra f\u00e9 \u00ed h\u00fafi (e. value-at-risk) yfir eitt \u00e1r, sem \u00fe\u00fd\u00f0ir a\u00f0 f\u00e9lagi\u00f0 geti a\u00f0jafna\u00f0i sta\u00f0i\u00f0 vi\u00f0 skuldbindingar s\u00ednar \u00ed 199 af 200 \u00e1rum. Jafnan er liti\u00f0 til gjald\u00feolshlutfalls \u00fear sem um er a\u00f0r\u00e6\u00f0a hlutfall gjald\u00feols og gjald\u00feolskr\u00f6fu. A\u00f0 l\u00e1gmarki skyldi \u00feetta hlutfall vera 1. Stj\u00f3rn Sj\u00f3v\u00e1 hefur settf\u00e9laginu vi\u00f0mi\u00f0 a\u00f0 gjald\u00feolshlutfall skuli vera \u00e1 bilinu 1,4-1,7.Stj\u00f3rnir f\u00e9laga samst\u00e6\u00f0unnar setja einnig fj\u00e1rfestingarstefnu f\u00e9laganna \u00fear sem markmi\u00f0 um dreifingu eignasamkv\u00e6mt eignaflokkum eru skilgreind. Eftirfylgni me\u00f0 samsetningu eignasafnsins og hl\u00edtni vi\u00f0fj\u00e1rfestingarstefnu fellur undir \u00e1h\u00e6ttust\u00fdringu og eru fr\u00e1vik fr\u00e1 stefnu v\u00f6ktu\u00f0. A\u00f0 l\u00e1gmarki \u00e1rsfj\u00f3r\u00f0ungslega er gjald\u00feolskrafa samkv\u00e6mt Solvency II reiknu\u00f0 \u00fat og a\u00f0 l\u00e1gmarki \u00e1rlega erunni\u00f0 eigi\u00f0 \u00e1h\u00e6ttu- og gjald\u00feolsmat \u00ed samvinnu vi\u00f0 stj\u00f3rn. \u00cd eigin \u00e1h\u00e6ttu- og gjald\u00feolsmati er tilgreind helsta\u00e1h\u00e6tta sem f\u00e9lagi\u00f0 stendur frammi fyrir sem er ekki hluti af sta\u00f0la\u00f0ri form\u00falu \u00fatreiknings \u00e1 gjald\u00feolskr\u00f6fumsamkv\u00e6mt Solvency II. \u00c1rlega er sk\u00fdrsla um eigi\u00f0 \u00e1h\u00e6ttu- og gjald\u00feolsmat send Fj\u00e1rm\u00e1laeftirliti Se\u00f0labanka\u00cdslands.Eftirfarandi eru helstu \u00e1h\u00e6ttu\u00fe\u00e6ttir samkv\u00e6mt stefnu um \u00e1h\u00e6ttust\u00fdringu (sj\u00e1 n\u00e1nar \u00ed sk\u00fdringum 27-32): - v\u00e1trygginga\u00e1h\u00e6tta (sk\u00fdring 27) - m\u00f3ta\u00f0ila\u00e1h\u00e6tta (sk\u00fdring 28) - lausafj\u00e1r\u00e1h\u00e6tta (sk\u00fdring 29) - marka\u00f0s\u00e1h\u00e6tta (sk\u00fdring 30) - rekstrar\u00e1h\u00e6tta (sk\u00fdring 31) - eiginfj\u00e1r\u00e1h\u00e6tta (sk\u00fdring 32)28M\u00f3ta\u00f0ila\u00e1h\u00e6ttaM\u00f3ta\u00f0ila\u00e1h\u00e6tta er h\u00e6ttan \u00e1 neikv\u00e6\u00f0um \u00e1hrifum vegna versnandi st\u00f6\u00f0u m\u00f3ta\u00f0ila og getu hans til a\u00f0 standavi\u00f0 fj\u00e1rhagslegar skuldbindingar. M\u00f3ta\u00f0ila\u00e1h\u00e6tta vegna ver\u00f0br\u00e9fa er v\u00f6ktu\u00f0 af fj\u00e1rfestingarnefnd samst\u00e6\u00f0unnar. F\u00e9lagi\u00f0 er me\u00f0fj\u00e1rfestingarstefnu sem skilgreinir \u00fe\u00e1 \u00e1h\u00e6ttu sem \u00fea\u00f0 er tilb\u00fai\u00f0 a\u00f0 taka.M\u00f3ta\u00f0ila\u00e1h\u00e6tta vegna endurtrygginga er \u00e1h\u00e6tta \u00e1 a\u00f0 fj\u00e1rhagslegur styrkur endurtryggjenda s\u00e9 ekki n\u00e6gur tila\u00f0 standa vi\u00f0 skuldbindingar. \u00c1h\u00e6tta vegna endurtryggingaverndar getur skapast ef einn einstakurtj\u00f3nsatbur\u00f0ur setur fj\u00e1rhagslegan styrkleika f\u00e9lagsins \u00ed h\u00e6ttu. Vi\u00f0 innlei\u00f0ingu IFRS 17 voru vi\u00f0skiptakr\u00f6fur af v\u00e1tryggingastarfsemi f\u00e6r\u00f0ar til l\u00e6kkunar \u00feeirri i\u00f0gjaldaskuldsem n\u00fa flokkast sem skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar. \u00de\u00e6r kr\u00f6fur sem eftir standa fallaundir IFRS 9. M\u00f3ta\u00f0ila\u00e1h\u00e6tta fj\u00e1reigna \u00e1 uppgj\u00f6rsdegi greinist \u00feannig:2024 2023Handb\u00e6rt f\u00e9 ....................................................................................................................1.567.9133.599.873Ver\u00f0br\u00e9f ..........................................................................................................................44.001.15035.948.670A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtryggjendur ..................................................................1.770.8381.851.026Fj\u00e1reignir .........................................................................................................................47.339.90141.399.570Undanskilin eru ver\u00f0br\u00e9f tengd sparna\u00f0arl\u00edftryggingasamningum \u00fear sem fj\u00e1rfestingar\u00e1h\u00e6ttan er borin afl\u00edftryggingataka.28M\u00f3ta\u00f0ila\u00e1h\u00e6tta, frh.:Samst\u00e6\u00f0anfylgirfyrirm\u00e6lum al\u00fej\u00f3\u00f0legs reikningsskilasta\u00f0als IFRS 9 um ni\u00f0urf\u00e6rslu krafna. A\u00f0rar kr\u00f6fur eruf\u00e6r\u00f0ar ni\u00f0ur me\u00f0 einfaldri a\u00f0fer\u00f0 og byggir mati\u00f0 \u00e1 s\u00f6gulegum g\u00f6gnum um tapsreynslu \u00e1samt \u00fev\u00ed a\u00f0 horft ertil efnahagslegra umhverfis\u00fe\u00e1tta \u00e1 reikningsskiladegi, og v\u00e6ntinga til framt\u00ed\u00f0ar, a\u00f0 svo miklu leyti sem \u00fea\u00f0 erheimilt samkv\u00e6mt al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum.Yfirlit um hreyfingar \u00e1 vir\u00f0isr\u00fdrnun annarra krafna \u00e1 \u00e1rinu er eftirfarandi:2024 2023Vir\u00f0isr\u00fdrnun \u00ed upphafi \u00e1rs ...............................................................................................169.587126.179Breyting \u00e1 ni\u00f0urf\u00e6rslu ...................................................................................................( 58.420)11.208Gjaldf\u00e6rsla \u00e1rsins ...........................................................................................................3.27232.200Vir\u00f0isr\u00fdrnun \u00ed lok \u00e1rs ......................................................................................................114.440 169.587Eftirfarandi tafla s\u00fdnir fj\u00e1reignir samst\u00e6\u00f0unnar eftir al\u00fej\u00f3\u00f0legu l\u00e1nsh\u00e6fismati \u00fatgefanda \u00feeirra:2024A BBBBBEkki skr\u00e1\u00f0 SamtalsHandb\u00e6rt f\u00e9 ...............................................879.590 688.323 1.567.913 Ver\u00f0br\u00e9f ......................................................30.389.220 1.215.767 12.396.162 44.001.150 A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtrygg. ........314.808 1.456.030 1.770.838Samtals .......................................................31.583.618 1.904.090 0 13.852.193 47.339.901 2023Handb\u00e6rt f\u00e9 ...............................................3.599.8733.599.873Ver\u00f0br\u00e9f ......................................................22.597.2551.775.141519.38411.056.89135.948.670A\u00f0rar kr\u00f6fur og kr\u00f6fur \u00e1 endurtrygg. ........268.3361.582.6901.851.026Samtals .......................................................22.865.5915.375.014519.38412.639.58141.399.57032Eiginfj\u00e1r\u00e1h\u00e6ttaEiginfj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 magn og g\u00e6\u00f0i eiginfj\u00e1r s\u00e9 ekki n\u00e6gilegt til \u00feess a\u00f0 m\u00e6ta skuldbindingum og\u00f3fyrirs\u00e9\u00f0um \u00e1f\u00f6llum. \u00dea\u00f0 er stefna f\u00e9lagsins a\u00f0 vi\u00f0halda sterkum eiginfj\u00e1rgrunni til a\u00f0 stu\u00f0la a\u00f0 st\u00f6\u00f0ugleikaog fj\u00e1rhagslegum styrk til a\u00f0 m\u00e6ta kr\u00f6fum v\u00e1tryggingataka, eftirlitsa\u00f0ila og hagsmunaa\u00f0ila. Stj\u00f3rn hefur setts\u00e9r \u00feau vi\u00f0mi\u00f0 a\u00f0 gjald\u00feolshlutfall samst\u00e6\u00f0unnar s\u00e9 \u00e1 bilinu 1,4 til 1,7. Gjald\u00feolshlutfall er reikna\u00f0 \u00ed \u00fea\u00f0minnsta \u00e1rsfj\u00f3r\u00f0ungslega og eigi\u00f0 \u00e1h\u00e6ttu- og gjald\u00feolsmat framkv\u00e6mt a\u00f0 minnsta kosti \u00e1rlega \u00fear semme\u00f0al annars er lagt mat \u00e1 heildargjald\u00feols\u00fe\u00f6rf samst\u00e6\u00f0unnar. N\u00e1nar er fjalla\u00f0 um gjald\u00feol oggjald\u00feolskr\u00f6fu samst\u00e6\u00f0unnar \u00ed sk\u00fdringu 25.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__53": {
"value": "27V\u00e1trygginga\u00e1h\u00e6ttaSamst\u00e6\u00f0an hefur skilgreint v\u00e1trygginga\u00e1h\u00e6ttu sem h\u00e6ttuna \u00e1 tapi e\u00f0a \u00f3fyrirs\u00e9\u00f0ri breytingu \u00e1 vir\u00f0iv\u00e1tryggingaskuldbindinga vegna \u00f3fulln\u00e6gjandi ver\u00f0lagningar e\u00f0a mats \u00e1 skuldbindingu vegnav\u00e1tryggingasamninga. Helstu \u00e1h\u00e6ttu\u00fe\u00e6ttir v\u00e1trygginga\u00e1h\u00e6ttu eru sala v\u00e1trygginga og \u00e1h\u00e6ttumat, v\u00f6ru\u00fer\u00f3unog ver\u00f0lagning, afgrei\u00f0sla tj\u00f3na og mat \u00e1 skuldbindingu vegna v\u00e1tryggingasamninga.\u00c1h\u00e6ttan vi\u00f0 s\u00f6lu er a\u00f0 \u00f3fulln\u00e6gjandi \u00e1h\u00e6ttumat liggi til grundvallar \u00feannig a\u00f0 ver\u00f0lagning s\u00e9 ekki \u00ed samr\u00e6mivi\u00f0 \u00e1h\u00e6ttut\u00f6ku. Einnig er h\u00e6tta \u00e1 a\u00f0 skr\u00e1\u00f0u verklagi og ver\u00f0stefnu s\u00e9 ekki fylgt, sem og a\u00f0 misr\u00e6mi s\u00e9 \u00e1 milliskilm\u00e1la og \u00feeirrar v\u00f6ru sem vi\u00f0skiptavinur telur sig vera a\u00f0 kaupa. \u00c1h\u00e6ttan vi\u00f0 v\u00f6ru\u00fer\u00f3un og ver\u00f0lagningu era\u00f0 i\u00f0gjaldaskr\u00e1 og ver\u00f0stefna endurspegli ekki v\u00e1tryggingalega \u00e1h\u00e6ttu. \u00c1h\u00e6ttan vi\u00f0 afgrei\u00f0slu tj\u00f3na er a\u00f0b\u00f3taskylda s\u00e9 ranglega \u00e1kv\u00f6r\u00f0u\u00f0 e\u00f0a rangar b\u00f3tafj\u00e1rh\u00e6\u00f0ir greiddar. \u00c1h\u00e6ttan vi\u00f0 mat \u00e1 skuldbindingumvegna v\u00e1tryggingasamninga (\u00e1\u00f0ur v\u00e1tryggingaskuld) er a\u00f0 besta mat hennar s\u00e9 \u00f3fulln\u00e6gjandi. Vi\u00f0 besta materu nota\u00f0ar a\u00f0fer\u00f0ir Solvency II.Afkoma samst\u00e6\u00f0unnar er n\u00e6m fyrir eftirfarandi \u00fe\u00e1ttum v\u00e1trygginga\u00e1h\u00e6ttu og s\u00fdnir taflan \u00e1hrif \u00e1 afkomusamst\u00e6\u00f0unnar eftir skatta.Forsendu-breytingar 2024 2023Tj\u00f3nat\u00ed\u00f0ni ...................................................................................................+/- 1%1.904.0001.795.000Me\u00f0altj\u00f3n ...................................................................................................+/- 1%204.000189.000Of-/vanmat tj\u00f3naskuldar \u00ed langt\u00edmagreinum ............................................+/- 10%2.104.0001.911.000Breyting \u00e1 samsettu hlutfalli .....................................................................+/- 1%265.000250.000\u00der\u00f3un \u00e1 v\u00e6ntum tj\u00f3nakostna\u00f0iEftirfarandi t\u00f6flur s\u00fdna \u00fer\u00f3un \u00e1 mati \u00e1 \u00f3n\u00favirtri tj\u00f3naskuld \u00e1samt upps\u00f6fnu\u00f0um grei\u00f0slum til \u00e1rsloka 2024. Skuldbindingin samanstendur af or\u00f0num, tilkynntum og \u00f3tilkynntumtj\u00f3num.\u00de\u00e6r forsendur sem eru nota\u00f0ar vi\u00f0 mat \u00e1 skuldbindingu or\u00f0inna tj\u00f3na byggja a\u00f0 hluta \u00e1 mati stj\u00f3rnenda. \u00de\u00e6r byggja me\u00f0al annars \u00e1 reynslu, a\u00f0 \u00fer\u00f3un tj\u00f3na til framt\u00ed\u00f0ar fylgisvipu\u00f0u mynstri og \u00ed fort\u00ed\u00f0inni og fyrirliggjandi uppl\u00fdsingum. \u00deetta hefur \u00ed f\u00f6r me\u00f0 s\u00e9r mat tengt m.a. me\u00f0altj\u00f3nakostna\u00f0i og \u00fer\u00f3un ver\u00f0lags fyrir hvert tj\u00f3ns\u00e1r. Almennt er \u00f3vissasem tengist kostna\u00f0i vi\u00f0 uppgj\u00f6r tj\u00f3na mest \u00ed upphafi tj\u00f3nsatbur\u00f0ar. Eftir \u00fev\u00ed sem frekari uppl\u00fdsingar um tj\u00f3nsatbur\u00f0 berast minnkar \u00f3vissan um endanlegan tj\u00f3nskostna\u00f0.Forsendur eru endursko\u00f0a\u00f0ar reglulega \u00ed \u00feeim tilgangi a\u00f0 tryggja raunh\u00e6ft og sanngjarnt mat. Sj\u00e1 n\u00e1nari umfj\u00f6llun \u00ed sk\u00fdringu 37 i.Samst\u00e6\u00f0an t\u00f3k upp a\u00f0fer\u00f0ir laga nr. 100/2016 (Solvency II) um \u00fatreikning \u00e1 besta mati skuldbindinga or\u00f0inna tj\u00f3na \u00e1ri\u00f0 2016 og birtir f\u00e9lagi\u00f0 \u00fev\u00ed einungis mat skuldbindingarinnarfr\u00e1 og me\u00f0 tj\u00f3ns\u00e1ri 2016.Skuldbinding vegna or\u00f0inna tj\u00f3na201620172018201920202021202220232024SamtalsHeildarfj\u00e1rh\u00e6\u00f0ir (millj. kr.)Mat \u00e1 endanlegum tj\u00f3nakostna\u00f0i:- \u00ed lok tj\u00f3ns\u00e1rs ...................................................................10.913 11.759 13.159 14.235 14.330 16.301 20.010 24.283 25.984 - einu \u00e1ri s\u00ed\u00f0ar ...................................................................10.498 11.431 13.603 14.358 14.530 16.296 21.755 24.003 - tveimur \u00e1rum s\u00ed\u00f0ar .........................................................11.007 11.783 13.153 13.956 14.279 15.509 21.040 - \u00feremur \u00e1rum s\u00ed\u00f0ar ..........................................................10.858 11.780 13.070 14.326 14.083 15.358 - fj\u00f3rum \u00e1rum s\u00ed\u00f0ar ...........................................................10.859 11.632 12.916 14.026 13.946 - fimm \u00e1rum s\u00ed\u00f0ar .............................................................11.027 11.675 13.072 13.865 - sex \u00e1rum s\u00ed\u00f0ar ................................................................10.975 11.593 13.010 - sj\u00f6 \u00e1rum s\u00ed\u00f0ar .................................................................10.863 11.629 - \u00e1tta \u00e1rum s\u00ed\u00f0ar ...............................................................10.894 Mat \u00e1 upps\u00f6fnu\u00f0um tj\u00f3num \u00ed \u00e1rslok 2024 ......................10.89411.62913.01013.86513.94615.35821.04024.00325.984Uppsafna\u00f0ar tj\u00f3nagrei\u00f0slur \u00ed \u00e1rslok 202410.84311.42012.42713.26212.64113.04516.11712.89410.336Tj\u00f3naskuld samtals \u00f3n\u00favirt ..............................................512095826031.3052.3134.92311.10915.64836.743\u00c1hrif n\u00favir\u00f0ingar.............................................................................................................................................................................................................................................................( 3.420)Tj\u00f3naskuld tj\u00f3ns\u00e1rs 2015 og fyrr....................................................................................................................................................................................................................................240\u00d6ryggis\u00e1lag......................................................................................................................................................................................................................................................................1.661\u00c1g\u00f3\u00f0askuld......................................................................................................................................................................................................................................................................827Vi\u00f0skiptaskuldir sem tilheyra skuldbindingu vegna or\u00f0inna tj\u00f3na..............................................................................................................................................................................623Skuldbinding vegna or\u00f0inna tj\u00f3na \u00ed \u00e1rslok 2024, ska\u00f0atryggingar..............................................................................................................................................................................36.674Skuldbinding vegna or\u00f0inna tj\u00f3na \u00ed \u00e1rslok 2024, l\u00edftryggingar....................................................................................................................................................................................892Skuldbinding vegna or\u00f0inna tj\u00f3na \u00ed \u00e1rslok 2024, samtals............................................................................................................................................................................................37.567Skuldbinding vegna or\u00f0inna tj\u00f3na - eigin hlutur2016 2017 2018 2019 2020 2021 2022 2023 2024 SamtalsTj\u00f3n, eigin hlutur (millj. kr.)Mat \u00e1 upps\u00f6fnu\u00f0um tj\u00f3num \u00ed eigin hlut \u00ed \u00e1rslok 202410.88211.54012.09213.65813.80315.23920.34323.19325.241Uppsafna\u00f0ar tj\u00f3nagrei\u00f0slur \u00ed eigin hlut \u00ed \u00e1rslok 202410.83111.33111.58313.10212.49912.92615.61012.86210.336Tj\u00f3naskuld samtals \u00f3n\u00favirt ..............................................512095095551.3042.3134.73310.33014.90534.910\u00c1hrif n\u00favir\u00f0ingar.............................................................................................................................................................................................................................................................( 3.420)Tj\u00f3naskuld tj\u00f3ns\u00e1rs 2015 og fyrr....................................................................................................................................................................................................................................234\u00d6ryggis\u00e1lag......................................................................................................................................................................................................................................................................1.569\u00c1g\u00f3\u00f0askuld......................................................................................................................................................................................................................................................................827Vi\u00f0skiptaskuldir sem tilheyra skuldbindingu vegna or\u00f0inna tj\u00f3na..............................................................................................................................................................................623Skuldbinding vegna or\u00f0inna tj\u00f3na \u00e1rslok 2024, \u00ed eigin hlut.........................................................................................................................................................................................34.744Skuldbinding vegna or\u00f0inna tj\u00f3na \u00e1rslok 2024, l\u00edftryggingar \u00ed eigin hlut...................................................................................................................................................................683Skuldbinding vegna or\u00f0inna tj\u00f3na \u00e1rslok 2024, ska\u00f0atryggingar og l\u00edftryggingar \u00ed eigin hlut..................................................................................................................................35.427\u00der\u00f3un \u00e1 \u00f3n\u00favirtri tj\u00f3naskuld vegna l\u00edftrygginga er ekki s\u00fdnd \u00ed \u00e1rsreikningi samst\u00e6\u00f0unnar enda er skuldbindingin ger\u00f0 upp a\u00f0 mestu innan 12 m\u00e1na\u00f0a.Endurtryggingar\u00e1h\u00e6ttaSamst\u00e6\u00f0an st\u00fdrir v\u00e1trygginga\u00e1h\u00e6ttu sinni me\u00f0al annars me\u00f0 ger\u00f0 endurtryggingasamninga, \u00fear sem hluti af\u00e1h\u00e6ttut\u00f6ku er f\u00e6r\u00f0ur yfir til endurtryggjenda. Endurtrygginga\u00e1h\u00e6tta felst me\u00f0al annars \u00ed \u00fev\u00ed a\u00f0endurtryggjendur grei\u00f0i ekki sinn hlut \u00ed tj\u00f3num. Oft tekur langan t\u00edma a\u00f0 gera upp tj\u00f3n. \u00c1 \u00feeim t\u00edma geturfj\u00e1rhagsleg sta\u00f0a endurtryggjenda breyst \u00e1 \u00feann h\u00e1tt a\u00f0 \u00feeir ver\u00f0i \u00f3f\u00e6rir um a\u00f0 standa vi\u00f0 skuldbindingars\u00ednar. \u00c1h\u00e6ttan vegna endurtrygginga er mildu\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 skipta eing\u00f6ngu vi\u00f0 endurtryggjendur me\u00f0matseinkunn a\u00f0 l\u00e1gmarki A- samkv\u00e6mt mati S&P. \u00de\u00e1 er skuldbindingum dreift me\u00f0 fj\u00f6lda endurtryggjenda og\u00fe\u00e1ttt\u00f6kuhlutdeild \u00ed huga. Eftirfarandi tafla s\u00fdnir skiptingu i\u00f0gjalda til endurtryggjenda \u00ed sj\u00e1lfvirkumendurtryggingasamningum mi\u00f0a\u00f0 vi\u00f0 flokkun S&P fyrir \u00e1ri\u00f0 2024 og \u00e1\u00e6tlun um skiptingu fyrir \u00e1ri\u00f0 2025.2025 2024AA+ ..................................................................................................................................0,8% 0,0%AA ...................................................................................................................................43,8% 0,0%AA- ..................................................................................................................................28,1% 71,3%A+ ....................................................................................................................................18,3% 19,3%A ......................................................................................................................................1,3% 1,3%A- .....................................................................................................................................7,7% 8,1%Samtals ............................................................................................................................100,0% 100,0%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInsuranceRiskExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__55": {
"value": "29Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 samst\u00e6\u00f0an hafi ekki yfir tilt\u00e6kum fj\u00e1rmunum a\u00f0 r\u00e1\u00f0a e\u00f0a geti selt eignir \u00edt\u00e6ka t\u00ed\u00f0 til a\u00f0 m\u00e6ta skuldbindingum. Samst\u00e6\u00f0an flokkar lausafj\u00e1r\u00e1h\u00e6ttu \u00ed tvennt, annars vegar vegnainnst\u00e6\u00f0na sem falla til daglegs rekstrar og hins vegar \u00e1h\u00e6ttu vegna seljanleika fj\u00e1rfestingareigna.Skr\u00e1\u00f0 verklag tryggir a\u00f0 st\u00fdring lausafj\u00e1r byggi \u00e1 \u00e1\u00e6tlunum um inn- og \u00fatgrei\u00f0slur. \u00c1byrg\u00f0ara\u00f0ilarlausafj\u00e1rst\u00fdringar funda a\u00f0 jafna\u00f0i tvisvar \u00ed m\u00e1nu\u00f0i og meta lausafj\u00e1rst\u00f6\u00f0u.Stefna samst\u00e6\u00f0unnar er a\u00f0 geta au\u00f0veldlega selt eignir til a\u00f0 m\u00e6ta \u00f3v\u00e6ntri lausafj\u00e1r\u00fe\u00f6rf. Samst\u00e6\u00f0an seturs\u00e9r \u00fea\u00f0 markmi\u00f0 a\u00f0 eiga \u00ed \u00fea\u00f0 minnsta au\u00f0seljanlegar eignir fyrir um 50% af 12 m\u00e1na\u00f0a me\u00f0altali eigintj\u00f3naskuldar. \u00cd fj\u00e1rfestingastefnu er skilgreint hva\u00f0a eignir teljast au\u00f0seljanlegar. Eftirfarandi tafla s\u00fdnir n\u00favirt v\u00e6nt sj\u00f3\u00f0sfl\u00e6\u00f0i skuldbindingar vegna or\u00f0inna tj\u00f3na fyrir starfs\u00fe\u00e6ttisamst\u00e6\u00f0unnar:20240-1 \u00e1r 1-5 \u00e1r Yfir 5 \u00e1r SamtalsSka\u00f0atryggingar ................................................................17.553.71717.541.1241.579.65436.674.494 L\u00edftryggingar ......................................................................534.232338.69319.395892.319 18.087.94817.879.8161.599.04937.566.814 2023Ska\u00f0atryggingar ................................................................15.255.04115.445.7291.347.01532.047.785 L\u00edftryggingar ......................................................................604.512343.00815.097962.617 15.859.55415.788.7361.362.11133.010.401 Taflan h\u00e9r a\u00f0 ne\u00f0an s\u00fdnir v\u00e6nt uppgj\u00f6r eigna og skulda \u00ed efnahagsreikningi samst\u00e6\u00f0unnar:20240-1 \u00e1r 1-5 \u00e1r Yfir 5 \u00e1r SamtalsEignir:Handb\u00e6rt f\u00e9 ......................................................................1.567.913 1.567.913Ver\u00f0br\u00e9f .............................................................................40.309.89723.880.1493.878.74668.068.791 Endurtryggingaeignir ........................................................1.944.33293.6192.9762.040.927 A\u00f0rar kr\u00f6fur .......................................................................2.006.4602.006.460 Eignir samtals ....................................................................45.828.60223.973.7683.881.72273.684.091Skuldir:Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ..................1.456.493 1.456.493Skattar til grei\u00f0slu .............................................................535.224 535.224Skuldbinding vegna or\u00f0inna tj\u00f3na ...................................18.087.94817.879.8161.599.04937.566.814Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar ....4.146.1444.146.144L\u00edftryggingaskuld me\u00f0 fj\u00e1rfestinga\u00e1h\u00e6ttul\u00edftryggingataka .................................................................5.493.189 5.493.189Leiguskuldir .......................................................................142.857 802.872 367.819 1.313.549 Skuldir samtals ..................................................................29.861.856 18.682.689 1.966.868 50.511.412 Eignir - skuldir ...................................................................15.966.7465.291.0801.914.85423.172.67920230-1 \u00e1r 1-5 \u00e1r Yfir 5 \u00e1r SamtalsEignir:Handb\u00e6rt f\u00e9 ......................................................................3.599.873 3.599.873Ver\u00f0br\u00e9f .............................................................................34.176.97021.922.2503.732.00559.831.226 Endurtryggingaeignir ........................................................1.702.578113.3441.815.922 A\u00f0rar kr\u00f6fur .......................................................................2.024.0432.024.043 Eignir samtals ....................................................................41.503.46422.035.5953.732.00567.271.063 Skuldir:Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ..................1.629.2351.629.235Skattar til grei\u00f0slu .............................................................664.426 664.426Skuldbinding vegna or\u00f0inna tj\u00f3na ...................................15.859.55415.788.7361.362.11133.010.401Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar ....3.738.4103.738.410L\u00edftryggingaskuld me\u00f0 fj\u00e1rfestinga\u00e1h\u00e6ttul\u00edftryggingataka .................................................................5.563.9545.563.954Leiguskuldir .......................................................................128.192 700.484 512.187 1.340.863 Skuldir samtals ..................................................................27.583.77016.489.2201.874.29745.947.288Eignir - skuldir ...................................................................13.919.693 5.546.375 1.857.707 21.323.775",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__56": {
"value": "30Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er skilgreind sem h\u00e6ttan \u00e1 tapi e\u00f0a \u00f3fyrirs\u00e9\u00f0ri breytingu \u00e1 vir\u00f0i fj\u00e1reigna, m.a. breytinga \u00e1vir\u00f0i fj\u00e1reigna vegna marka\u00f0ssveiflna. Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttuvi\u00f0 skilgreind m\u00f6rk \u00e1samt \u00fev\u00ed a\u00f0 n\u00e1 fram \u00e1s\u00e6ttanlegri \u00e1v\u00f6xtun \u00e1 fj\u00e1rfestingareignir. M\u00f6rk marka\u00f0s\u00e1h\u00e6ttu eruskilgreind \u00ed fj\u00e1rfestingastefnu og reglum um eignast\u00fdringu me\u00f0 markmi\u00f0um, l\u00e1gm\u00f6rkum og h\u00e1m\u00f6rkum \u00e1eign \u00ed einst\u00f6kum eignaflokkum. Fj\u00e1rfestingastefna og reglur um eignast\u00fdringu eru settar skv. 113. gr. laga nr.100/2016 um v\u00e1tryggingastarfsemi og afleiddum reglum og regluger\u00f0um sem gilda um fj\u00e1rfestingastarfsemiv\u00e1tryggingaf\u00e9laga hverju sinni. Reglunum er \u00e6tla\u00f0 a\u00f0 tryggja a\u00f0 fj\u00e1rfestingar f\u00e9lagsins s\u00e9u varf\u00e6rnar og\u00e1byrgar og a\u00f0 \u00e1kvar\u00f0anir um \u00fe\u00e6r s\u00e9u faglegar og samsetning eigna f\u00e9lagsins me\u00f0 \u00feeim h\u00e6tti a\u00f0 \u00f6ryggi,g\u00e6\u00f0i, seljanleiki og ar\u00f0semi \u00feeirra s\u00e9 trygg\u00f0. Undir marka\u00f0s\u00e1h\u00e6ttu fellur m.a. hlutabr\u00e9fa\u00e1h\u00e6tta,vaxta\u00e1h\u00e6tta, gjaldmi\u00f0la\u00e1h\u00e6tta og sam\u00fej\u00f6ppunar\u00e1h\u00e6tta.Hlutabr\u00e9fa\u00e1h\u00e6ttaHlutabr\u00e9fa\u00e1h\u00e6tta er h\u00e6ttan \u00e1 neikv\u00e6\u00f0um \u00e1hrifum \u00e1 fj\u00e1rhagslega st\u00f6\u00f0u samst\u00e6\u00f0unnar vegna ver\u00f0breytinga \u00e1hlutabr\u00e9fum. \u00d6ll hlutabr\u00e9f samst\u00e6\u00f0unnar eru f\u00e6r\u00f0 \u00e1 gangvir\u00f0i. \u00cd \u00e1rslok hef\u00f0i 10% l\u00e6kkun \u00e1 skr\u00e1\u00f0umhlutabr\u00e9fum leitt til 1.632 millj. kr. minni hagna\u00f0ar (2023: 1.574 millj. kr. minni hagna\u00f0ur), 10% l\u00e6kkun \u00e1\u00f3skr\u00e1\u00f0um hlutabr\u00e9fum og hlutabr\u00e9fasj\u00f3\u00f0um leitt til 287 millj. kr. minni hagna\u00f0ar (2023: 322 millj. kr. minnihagna\u00f0ur).Vaxta\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta er h\u00e6tta vegna breytinga \u00e1 vir\u00f0i skuldabr\u00e9fa vegna vaxtabreytinga. St\u00e6rsti hluti fj\u00e1reignasamst\u00e6\u00f0unnar er vaxtaberandi og/e\u00f0a n\u00e6mur fyrir breytingum \u00e1 vaxtastigi. N\u00e6migreining fyrir vaxta\u00e1h\u00e6ttus\u00fdnir hvernig breytingar \u00e1 gangvir\u00f0i ver\u00f0br\u00e9fa sveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum \u00e1reikningsskiladegi.Fylgst er me\u00f0 vaxtan\u00e6mi \u00e1 skuldabr\u00e9fasafni samst\u00e6\u00f0unnar me\u00f0 \u00fev\u00ed a\u00f0 meta \u00e1\u00e6tla\u00f0ar breytingar \u00e1 vir\u00f0ieignasafnsins mi\u00f0a\u00f0 vi\u00f0 100 punkta (1%) hli\u00f0run \u00e1 vaxtarferli og \u00f3breytt \u00e1lag skuldabr\u00e9fa.H\u00e6kkun \u00e1 vaxtaferli um 100 punkta \u00ed \u00e1rslok hef\u00f0i leitt til 938 millj. kr. minni hagna\u00f0ar fyrir skatta \u00e1 \u00e1rinu2024 (2023: 735 millj. kr. minni hagna\u00f0ur). L\u00e6kkun \u00e1 vaxtaferli um 100 punkta \u00ed \u00e1rslok hef\u00f0i leitt til 977 millj.kr. meiri hagna\u00f0ar fyrir skatta \u00e1 \u00e1rinu 2024 (2023: 767 millj. kr. meiri hagna\u00f0ur). Gjaldmi\u00f0la\u00e1h\u00e6tta\u00cd efnahagsreikningi samst\u00e6\u00f0unnar eru b\u00e6\u00f0i eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum. Gjaldmi\u00f0la\u00e1h\u00e6tta ers\u00fa \u00e1h\u00e6tta a\u00f0 breytingar \u00e1 gengi gjaldmi\u00f0ila hafi \u00f3hagst\u00e6\u00f0 \u00e1hrif \u00e1 vir\u00f0i \u00feess hluta eigna e\u00f0a skuldasamst\u00e6\u00f0unnar sem eru \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num.Flest vi\u00f0skipti samst\u00e6\u00f0unnar fara fram \u00ed kr\u00f3num, og \u00fear af lei\u00f0andi er gjaldmi\u00f0la\u00e1h\u00e6tta samst\u00e6\u00f0unnar l\u00edtil.Fj\u00e1reignir samst\u00e6\u00f0unnar eru a\u00f0 mestu \u00ed sama gjaldmi\u00f0li og skuldbindingar vegna v\u00e1tryggingasamninga.Gjaldmi\u00f0la\u00e1h\u00e6tta samst\u00e6\u00f0unnar greinist \u00feannig \u00e1 uppgj\u00f6rsdegi:A\u00f0rir2024USD EUR Gjaldmi\u00f0lar SamtalsEignirHandb\u00e6rt f\u00e9 ......................................................................189.99023.4383.020216.448Ver\u00f0br\u00e9f .............................................................................571.314204.784130.158906.256Samtals ................................................................................761.304 228.222 133.178 1.122.704 SkuldirSkuldbinding vegna v\u00e1tryggingasamninga ......................66.365 66.365Skuld vi\u00f0 endurtryggjendur ..............................................2.587 823 3.41068.951823069.775Hrein fj\u00e1rhagsleg sta\u00f0a.....................................................692.353227.399133.1781.052.930A\u00f0rir2023USD EUR Gjaldmi\u00f0lar SamtalsEignirHandb\u00e6rt f\u00e9 ......................................................................2.513.5502.5078.0492.524.106Ver\u00f0br\u00e9f .............................................................................342.040481.362823.402Endurtryggingaeignir ........................................................249249Samtals ................................................................................2.855.839483.8698.0493.347.757SkuldirSkuldbinding vegna v\u00e1tryggingasamninga ......................66.36566.365Skuldir vi\u00f0 endurtryggjendur ............................................4211.4741.89566.7861.474068.260Hrein fj\u00e1rhagsleg sta\u00f0a.....................................................2.789.053482.3958.0493.279.496Efnahagsreikningur samst\u00e6\u00f0unnar er ekki vi\u00f0kv\u00e6mur fyrir fl\u00f6kti \u00e1 gengi gjaldmi\u00f0la. N\u00e6migreining \u00e1gengis\u00e1h\u00e6ttu metur \u00e1hrif fl\u00f6kts gengis gjaldmi\u00f0la \u00e1 efnahagsli\u00f0i mi\u00f0a\u00f0 vi\u00f0 gengi vi\u00f0 lok t\u00edmabils. Gert er r\u00e1\u00f0fyrir a\u00f0 allar a\u00f0rar breytur s\u00e9u fastar. \u00c1hrifin a\u00f0 teknu tilliti til skatta \u00e1 afkomu og eigi\u00f0 f\u00e9 eru 8 mill. kr. (2023:26 millj. kr.) h\u00e6kkun/l\u00e6kkun fyrir hvert 1% stig \u00ed h\u00e6kkun/l\u00e6kkun \u00e1 gengi kr\u00f3nunnar.Sam\u00fej\u00f6ppunar\u00e1h\u00e6ttaSam\u00fej\u00f6ppunar\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 of mikil sam\u00fej\u00f6ppun s\u00e9 \u00ed v\u00e1tryggingastofni e\u00f0a eignasafni sem valdif\u00e9laginu \u00f3h\u00f3flegri \u00e1h\u00e6ttu. Sam\u00fej\u00f6ppunar\u00e1h\u00e6tta fylgir \u00feeim hluta eignasafns sem hefur sama \u00fatgefanda. Vi\u00f0\u00fatreikning \u00e1 gjald\u00feolskr\u00f6fu \u00fearf a\u00f0 taka tillit til \u00feeirrar \u00e1h\u00e6ttu sem fylgir \u00fev\u00ed a\u00f0 eignir safnsins s\u00e9u \u00ed br\u00e9fum\u00fatgefnum af einum \u00fatgefanda. Ef st\u00f3r hluti safnsins er gefinn \u00fat af einum \u00fatgefanda lei\u00f0ir \u00fea\u00f0 til aukinnargjald\u00feolskr\u00f6fu. \u00dea\u00f0 er \u00fev\u00ed hvati til \u00feess a\u00f0 dreifa eignum safnsins \u00e1 fleiri \u00fatgefendur. Krafa reiknast \u00e1 allareignir yfir \u00e1kve\u00f0nu vi\u00f0mi\u00f0i nema innst\u00e6\u00f0ur \u00ed bankastofnunum, r\u00edkistrygg\u00f0 skuldabr\u00e9f, endurtryggingaeignirog vi\u00f0skiptakr\u00f6fur. Skuldabr\u00e9f, hlutabr\u00e9f, fasteignir og eignir d\u00f3tturf\u00e9laga falla \u00fev\u00ed undir eignir me\u00f0sam\u00fej\u00f6ppunar\u00e1h\u00e6ttu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__57": {
"value": "31 Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er \u00e1h\u00e6tta vegna \u00f3fulln\u00e6gjandi e\u00f0a galla\u00f0ra kerfa, h\u00e1ttsemi starfsmanna e\u00f0a annarra innrie\u00f0a ytri \u00fe\u00e1tta sem geta leitt til fj\u00e1rhagslegs taps e\u00f0a verulegra rekstrartruflana. Rekstrar\u00e1h\u00e6tta er samsett \u00farnokkrum \u00fe\u00e1ttum, \u00fe.e. stefnum\u00f3tunar\u00e1h\u00e6ttu, \u00e1h\u00e6ttu sem skapast vegna uppl\u00fdsingakerfa e\u00f0a uppl\u00fdsingaleka,lagalegrar \u00e1h\u00e6ttu og or\u00f0spors\u00e1h\u00e6ttu. Rekstrar\u00e1h\u00e6tta n\u00e6r til allra rekstrareininga samst\u00e6\u00f0unnar.Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 verjast rekstrar\u00e1h\u00e6ttu til a\u00f0 koma \u00ed veg fyrir fj\u00e1rhagslegt tj\u00f3n og a\u00f0 or\u00f0st\u00edrf\u00e9lagsins ver\u00f0i fyrir ska\u00f0a. \u00deetta er gert me\u00f0 skilvirku stj\u00f3rnskipulagi innan f\u00e9lagsins, skr\u00e1\u00f0u verklagi,fr\u00e1vikaskr\u00e1ningum, fr\u00e6\u00f0slu og \u00fej\u00e1lfun starfsmanna og \u00f6flugu innra og ytra eftirlitskerfi. \u00de\u00e1 er f\u00e9lagi\u00f0 me\u00f0vottun samkv\u00e6mt al\u00fej\u00f3\u00f0lega sta\u00f0linum ISO 27001 um stj\u00f3rnun uppl\u00fdsinga\u00f6ryggis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__59-1": {
"value": "33SkuldbindingarM\u00f6guleg skuldbinding vegna \u00e1skriftarlofor\u00f0a tengdum fj\u00e1rfestingum er a\u00f0 h\u00e1marki 102,7 millj. kr. \u00ed \u00e1rslok2024.k. SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar tali\u00f0 er a\u00f0 samst\u00e6\u00f0an beri lagalega e\u00f0a \u00e6tla\u00f0a skuldbindingu vegna li\u00f0innaatbur\u00f0a, l\u00edklegt er tali\u00f0 a\u00f0 til grei\u00f0slu komi og h\u00e6gt er a\u00f0 meta hana \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Skuldbindingareru metnar mi\u00f0a\u00f0 vi\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi, sem er n\u00favirt me\u00f0 v\u00f6xtum fyrir skatta, \u00fear sem vextirnirendurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0i peninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir einst\u00f6kumskuldbindingum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__61": {
"value": "34Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar samst\u00e6\u00f0unnar eru d\u00f3tturf\u00e9l\u00f6g, stj\u00f3rnir m\u00f3\u00f0urf\u00e9lags og d\u00f3tturf\u00e9laga, endursko\u00f0unarnefnd,forstj\u00f3ri og lykilstj\u00f3rnendur og a\u00f0ilar \u00feeim tengdir. F\u00e9l\u00f6g \u00ed eigu stj\u00f3rnarmanna eru einnig skilgreind semtengdir a\u00f0ilar.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila voru ger\u00f0 \u00e1 samb\u00e6rilegum grundvelli og vi\u00f0skipti vi\u00f0 \u00f3tengda a\u00f0ila. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila og st\u00f6\u00f0ur \u00ed efnahagsreikningi greinast \u00feannig:2024TekjurGj\u00f6ld Eignir SkuldirTengd f\u00e9l\u00f6g .......................................................................5.635359Lykilstarfsmenn .................................................................3.478931614Stj\u00f3rn .................................................................................130.327131.24529.093Samtals ..............................................................................139.440132.17629.7063592023*TekjurGj\u00f6ld Eignir SkuldirTengd f\u00e9l\u00f6g .......................................................................7.1476.451538Lykilstarfsmenn .................................................................3.5156.121804Stj\u00f3rn .................................................................................153.24648.65544.966156Samtals ..............................................................................163.90861.22846.308156*Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt til samr\u00e6mis vi\u00f0 framsetningu \u00e1 \u00e1rinu 2024.Laun og hlunnindi stj\u00f3rnar, forstj\u00f3ra og lykilstj\u00f3rnenda samst\u00e6\u00f0unnar greinast \u00feannig:2024 2023Laun ogM\u00f3tframlag\u00edLaun ogM\u00f3tframlag\u00edhlunnindil\u00edfeyrissj\u00f3\u00f0hlunnindil\u00edfeyrissj\u00f3\u00f0Bj\u00f6rg\u00f3lfur J\u00f3hannsson, stj\u00f3rnarforma\u00f0ur Sj\u00f3v\u00e1 ..............10.5761.21610.2101.174Hildur \u00c1rnad\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 og forma\u00f0ur endursko\u00f0unarnefndar ..................................8.1809417.912910Gu\u00f0mundur \u00d6rn Gunnarsson, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 og stj\u00f3rnarforma\u00f0ur Sj\u00f3v\u00e1 L\u00edf ........................................8.5009788.210944Ingi J\u00f3hann Gu\u00f0mundsson, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 ............5.3846195.200598Ingunn Agnes Kro, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 ..........................7.8549036.500748Erna G\u00edslad\u00f3ttir, varama\u00f0ur Sj\u00f3v\u00e1 ....................................4515243750Gar\u00f0ar G\u00edslason, varama\u00f0ur Sj\u00f3v\u00e1 ....................................4515243750Hei\u00f0r\u00fan Lind Marteinsd\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 L\u00edf .....3.1163583.010346Hafd\u00eds B\u00f6\u00f0varsd\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 L\u00edf .................3.1163583.010346Gr\u00e9tar D\u00f3r Sigur\u00f0sson, varama\u00f0ur Sj\u00f3v\u00e1 L\u00edf ...................2613025329Hermann Bj\u00f6rnsson, forstj\u00f3ri ............................................59.93715.06055.43514.631Fj\u00f3rir framkv\u00e6mdastj\u00f3rar ................................................163.10538.839157.07335.692\u00cd \u00e1rslok 2024 \u00e1ttu forstj\u00f3ri og framkv\u00e6mdastj\u00f3rar f\u00e9lagsins 1.506 \u00fe\u00fas. hluti \u00ed f\u00e9laginu og hlutaf\u00e9 \u00ed Sj\u00f3v\u00e1 \u00ed eigustj\u00f3rnarmanna og tengdra f\u00e9laga voru 222.843 \u00fe\u00fas. hlutir.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__60": {
"value": "34Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar samst\u00e6\u00f0unnar eru d\u00f3tturf\u00e9l\u00f6g, stj\u00f3rnir m\u00f3\u00f0urf\u00e9lags og d\u00f3tturf\u00e9laga, endursko\u00f0unarnefnd,forstj\u00f3ri og lykilstj\u00f3rnendur og a\u00f0ilar \u00feeim tengdir. F\u00e9l\u00f6g \u00ed eigu stj\u00f3rnarmanna eru einnig skilgreind semtengdir a\u00f0ilar.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila voru ger\u00f0 \u00e1 samb\u00e6rilegum grundvelli og vi\u00f0skipti vi\u00f0 \u00f3tengda a\u00f0ila. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila og st\u00f6\u00f0ur \u00ed efnahagsreikningi greinast \u00feannig:2024TekjurGj\u00f6ld Eignir SkuldirTengd f\u00e9l\u00f6g .......................................................................5.635359Lykilstarfsmenn .................................................................3.478931614Stj\u00f3rn .................................................................................130.327131.24529.093Samtals ..............................................................................139.440132.17629.7063592023*TekjurGj\u00f6ld Eignir SkuldirTengd f\u00e9l\u00f6g .......................................................................7.1476.451538Lykilstarfsmenn .................................................................3.5156.121804Stj\u00f3rn .................................................................................153.24648.65544.966156Samtals ..............................................................................163.90861.22846.308156*Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt til samr\u00e6mis vi\u00f0 framsetningu \u00e1 \u00e1rinu 2024.Laun og hlunnindi stj\u00f3rnar, forstj\u00f3ra og lykilstj\u00f3rnenda samst\u00e6\u00f0unnar greinast \u00feannig:2024 2023Laun ogM\u00f3tframlag\u00edLaun ogM\u00f3tframlag\u00edhlunnindil\u00edfeyrissj\u00f3\u00f0hlunnindil\u00edfeyrissj\u00f3\u00f0Bj\u00f6rg\u00f3lfur J\u00f3hannsson, stj\u00f3rnarforma\u00f0ur Sj\u00f3v\u00e1 ..............10.5761.21610.2101.174Hildur \u00c1rnad\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 og forma\u00f0ur endursko\u00f0unarnefndar ..................................8.1809417.912910Gu\u00f0mundur \u00d6rn Gunnarsson, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 og stj\u00f3rnarforma\u00f0ur Sj\u00f3v\u00e1 L\u00edf ........................................8.5009788.210944Ingi J\u00f3hann Gu\u00f0mundsson, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 ............5.3846195.200598Ingunn Agnes Kro, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 ..........................7.8549036.500748Erna G\u00edslad\u00f3ttir, varama\u00f0ur Sj\u00f3v\u00e1 ....................................4515243750Gar\u00f0ar G\u00edslason, varama\u00f0ur Sj\u00f3v\u00e1 ....................................4515243750Hei\u00f0r\u00fan Lind Marteinsd\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 L\u00edf .....3.1163583.010346Hafd\u00eds B\u00f6\u00f0varsd\u00f3ttir, stj\u00f3rnarma\u00f0ur Sj\u00f3v\u00e1 L\u00edf .................3.1163583.010346Gr\u00e9tar D\u00f3r Sigur\u00f0sson, varama\u00f0ur Sj\u00f3v\u00e1 L\u00edf ...................2613025329Hermann Bj\u00f6rnsson, forstj\u00f3ri ............................................59.93715.06055.43514.631Fj\u00f3rir framkv\u00e6mdastj\u00f3rar ................................................163.10538.839157.07335.692\u00cd \u00e1rslok 2024 \u00e1ttu forstj\u00f3ri og framkv\u00e6mdastj\u00f3rar f\u00e9lagsins 1.506 \u00fe\u00fas. hluti \u00ed f\u00e9laginu og hlutaf\u00e9 \u00ed Sj\u00f3v\u00e1 \u00ed eigustj\u00f3rnarmanna og tengdra f\u00e9laga voru 222.843 \u00fe\u00fas. hlutir.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__62": {
"value": "35D\u00f3tturf\u00e9l\u00f6g \u00ed samst\u00e6\u00f0u Hlutur Hlutur2024 2023Sj\u00f3v\u00e1-Almennar l\u00edftryggingar hf. ....................................................................................100% 100%Sj\u00f3v\u00e1 Forvarnah\u00fasi\u00f0 ehf. ................................................................................................100% 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__63": {
"value": "36Kennit\u00f6lurHelstu kennit\u00f6lur samst\u00e6\u00f0unnar eru eftirfarandi: 2024 2023Tj\u00f3nahlutfall ...................................................................................................................74,7% 74,9%Endurtryggingahlutfall ...................................................................................................1,8% 0,1%Kostna\u00f0arhlutfall ............................................................................................................19,7% 19,6%Samsett hlutfall ..............................................................................................................96,2% 94,6%Ar\u00f0semi eigin fj\u00e1r fyrir skatta .........................................................................................19,7% 23,9%Ar\u00f0semi eigin fj\u00e1r eftir skatta ........................................................................................17,5% 20,7%L\u00e1gmarksfj\u00e1rmagnshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu .............................................3,32 3,40Gjald\u00feolshlutfall fyrir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ..............................................................1,64 1,561,42 1,40Gjald\u00feolshlutfall eftir fyrirhuga\u00f0a ar\u00f0grei\u00f0slu ..............................................................",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__64": {
"value": "37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0irReikningsskilaa\u00f0fer\u00f0um sem er l\u00fdst h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdum h\u00e6tti fyrir \u00f6ll t\u00edmabil semkoma fram \u00ed \u00e1rsreikningnum.a. Grundv\u00f6llur samst\u00e6\u00f0u(i) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestirhefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna\u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni. Vi\u00f0 mat\u00e1 yfirr\u00e1\u00f0um er teki\u00f0 tillit til m\u00f6gulegs atkv\u00e6\u00f0isr\u00e9ttar sem \u00feegar er n\u00fdtanlegur. Reikningsskil d\u00f3tturf\u00e9laga eruinnifalin \u00ed samst\u00e6\u00f0ureikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og \u00fear til \u00feeim l\u00fdkur. Reikningsskilaa\u00f0fer\u00f0umd\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 laga \u00fe\u00e6r a\u00f0 a\u00f0fer\u00f0um samst\u00e6\u00f0unnar.(ii) Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsVi\u00f0skipti milli samst\u00e6\u00f0uf\u00e9laga, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsins. \u00d3innleyst tap er f\u00e6rt \u00fat me\u00f0 samah\u00e6tti og \u00f3innleystur hagna\u00f0ur, en a\u00f0eins a\u00f0 \u00fev\u00ed marki a\u00f0 ekkert bendi til vir\u00f0isr\u00fdrnunar.b. Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengiuppgj\u00f6rsdags. Gengismunur sem myndast vi\u00f0 yfirf\u00e6rslu \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00ed rekstrarreikning.Rekstrarkostna\u00f0ur og sala \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 gengi vi\u00f0skiptadags.c. Fj\u00e1rm\u00e1lagerningar(i) Fj\u00e1reignirSamst\u00e6\u00f0an flokkar fj\u00e1reignir \u00fat fr\u00e1 vi\u00f0skiptal\u00edkani samst\u00e6\u00f0unnar til \u00feess a\u00f0 st\u00fdra \u00feessum fj\u00e1reignum ogsamningsbundnu sj\u00f3\u00f0streymi fj\u00e1reignanna. Flokkunin er \u00e1kve\u00f0in vi\u00f0 upphaflega skr\u00e1ningu og fer eftir e\u00f0liog tilgangi fj\u00e1reignarinnar.Samst\u00e6\u00f0an flokkar fj\u00e1reignir s\u00ednar \u00ed eftirfarandi matsflokka:\u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 gangvi\u00f0i (anna\u00f0hvort \u00ed gegnum a\u00f0ra heildarafkomu e\u00f0a rekstrarreikning); og\u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.Fj\u00e1reignir sem er haldi\u00f0 til a\u00f0 hagnast \u00e1 skammt\u00edma ver\u00f0breytingum eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1reignir semer haldi\u00f0 til innheimtu samningsbundins sj\u00f3\u00f0streymis, \u00fear sem sj\u00f3\u00f0streymi er eing\u00f6ngu grei\u00f0sla h\u00f6fu\u00f0st\u00f3lsog vaxta, eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Vaxtatekjur af \u00feessum fj\u00e1reignum eru f\u00e6r\u00f0ar me\u00f0fj\u00e1rmagnstekjum me\u00f0 a\u00f0fer\u00f0 virkra vaxta. \u00d6ll ver\u00f0br\u00e9f samst\u00e6\u00f0unnar eru f\u00e6r\u00f0 \u00e1 gangvir\u00f0i gegnumrekstrarreikning.Fj\u00e1reignir eru f\u00e6r\u00f0ar \u00ed \u00e1rsreikning \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0 samningsbundnum \u00e1kv\u00e6\u00f0um vi\u00f0komandifj\u00e1rm\u00e1lagerninga. Fj\u00e1reignir eru felldar \u00fat \u00far \u00e1rsreikningi ef samningsbundinn r\u00e9ttur samst\u00e6\u00f0unnar a\u00f0sj\u00f3\u00f0streymi vegna \u00feeirra rennur \u00fat e\u00f0a ef samst\u00e6\u00f0an yfirf\u00e6rir fj\u00e1reignirnar til annars a\u00f0ila \u00e1n \u00feess a\u00f0 haldaeftir yfirr\u00e1\u00f0um e\u00f0a \u00fev\u00ed sem n\u00e6st allri \u00feeirri \u00e1h\u00e6ttu og \u00e1vinningi sem \u00ed eignarhaldi \u00e1 \u00feeim felst.B\u00f3khaldsskr\u00e1ning hef\u00f0bundinna kaupa og s\u00f6lu \u00e1 fj\u00e1reignum er ger\u00f0 \u00e1 vi\u00f0skiptadegi, \u00fe.e. \u00e1 \u00feeim degi semsamst\u00e6\u00f0an skuldbindur sig til a\u00f0 kaupa e\u00f0a selja eignina. Kr\u00f6fur eru f\u00e6r\u00f0ar \u00feann dag sem \u00fe\u00e6r ver\u00f0a til.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:c. Fj\u00e1rm\u00e1lagerningar, frh.:(ii) Fj\u00e1rskuldirFj\u00e1rskuldir eru upphaflega metnar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum vi\u00f0skiptakostna\u00f0i. Vi\u00f0 s\u00ed\u00f0ara mat eru \u00fe\u00e6rf\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegarskuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar.(iii) Mat \u00e1 gangvir\u00f0iGangvir\u00f0i er ver\u00f0 \u00e1 eign e\u00f0a skuld \u00ed venjubundnum vi\u00f0skiptum \u00e1 matsdegi. N\u00e1nar tilteki\u00f0 er gangvir\u00f0i \u00fea\u00f0ver\u00f0 sem fengist vi\u00f0 s\u00f6lu eignar e\u00f0a yr\u00f0i greitt vi\u00f0 yfirf\u00e6rslu skuldar \u00ed hef\u00f0bundnum vi\u00f0skiptum millimarka\u00f0sa\u00f0ila \u00e1 matsdegi. Samst\u00e6\u00f0an metur gangvir\u00f0i fj\u00e1rm\u00e1lagerninga samkv\u00e6mt marka\u00f0sver\u00f0i \u00e1 virkum marka\u00f0i fyrirfj\u00e1rm\u00e1lagerninginn, s\u00e9 hann fyrir hendi. Marka\u00f0ur er talinn virkur ef reglulega er fyrir hendi skr\u00e1\u00f0marka\u00f0svir\u00f0i sem endurspeglar raunveruleg og regluleg marka\u00f0svi\u00f0skipti milli \u00f3tengdra a\u00f0ila. Gangvir\u00f0ifj\u00e1reignar sem f\u00e6r\u00f0 er \u00e1 gangvir\u00f0i gegnum rekstrarreikning er \u00e1kvar\u00f0a\u00f0 \u00e1 grundvelli vi\u00f0eigandimarka\u00f0svir\u00f0is \u00ed lok vi\u00f0skiptadags ef \u00fea\u00f0 er fyrir hendi, en \u00fea\u00f0 er venjulega s\u00ed\u00f0asta skr\u00e1\u00f0a vi\u00f0skiptaver\u00f0i\u00f0.Ef marka\u00f0ur fyrir fj\u00e1rm\u00e1lagerning er ekki virkur metur samst\u00e6\u00f0an gangvir\u00f0i\u00f0 \u00e1 grundvelli matsa\u00f0fer\u00f0a, \u00fear \u00e1me\u00f0al geta veri\u00f0 n\u00fdleg vi\u00f0skipti \u00f3tengdra a\u00f0ila, tilv\u00edsun \u00ed gangvir\u00f0i samb\u00e6rilegra fj\u00e1rm\u00e1lagerninga og n\u00favirtsj\u00f3\u00f0sfl\u00e6\u00f0i. S\u00fa matsa\u00f0fer\u00f0 sem notu\u00f0 er h\u00e1markar notkun marka\u00f0suppl\u00fdsinga en takmarkar eins og h\u00e6gt erforsendur sem ekki byggjast \u00e1 marka\u00f0suppl\u00fdsingum. Mati\u00f0 byggir einnig \u00e1 \u00f6llum \u00feeim \u00fe\u00e1ttum semmarka\u00f0sa\u00f0ilar taka tillit til vi\u00f0 ver\u00f0\u00e1kvar\u00f0anir og er \u00ed samr\u00e6mi vi\u00f0 vi\u00f0urkenndar ver\u00f0matsa\u00f0fer\u00f0ir fyrirfj\u00e1rm\u00e1lagerninga. Breytur \u00ed matsa\u00f0fer\u00f0um endurspegla \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt v\u00e6ntingar \u00e1 m\u00f6rku\u00f0um og mat \u00e1\u00feeim \u00e1h\u00e6ttu\u00fe\u00e1ttum sem fj\u00e1rm\u00e1lagerningurinn felur \u00ed s\u00e9r. (iv) J\u00f6fnunFj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0 f\u00e6r\u00f0 \u00ed efnahagsreikning \u00feegar og a\u00f0eins \u00feegarlagalegur r\u00e9ttur er til sta\u00f0ar um j\u00f6fnun og fyrirhuga\u00f0 er a\u00f0 gera upp me\u00f0 j\u00f6fnun fj\u00e1reigna og fj\u00e1rskulda e\u00f0ainnleysa eignir og grei\u00f0a skuldir samt\u00edmis. Engum fj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman \u00edefnahagsreikningi.(v) Vir\u00f0isr\u00fdrnun fj\u00e1reignaFj\u00e1reignir sem ekki eru metnar \u00e1 gangvir\u00f0i gegnum rekstrarreikning eru metnar \u00e1 hverjum reikningsskiladegitil a\u00f0 kanna hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun. Fj\u00e1reign hefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6garv\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflega skr\u00e1ningu eignarinnarbenda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi af eigninni ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1reignasem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annars vegar og n\u00favirtuv\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna me\u00f0 hlutl\u00e6gum h\u00e6tti atbur\u00f0um sem or\u00f0i\u00f0 hafaeftir a\u00f0 vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. Bakf\u00e6rsla vir\u00f0isr\u00fdrnunar fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i er f\u00e6r\u00f0 \u00ed rekstrarreikning. Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0.d. Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 samanstendur af \u00f3bundnum innst\u00e6\u00f0um hj\u00e1 fj\u00e1rm\u00e1lastofnunum og au\u00f0seljanlegum fj\u00e1reignumsem eru \u00e1 gjalddaga innan \u00feriggja m\u00e1na\u00f0a fr\u00e1 kaupdegi, au\u00f0veldlega er h\u00e6gt a\u00f0 umbreyta \u00ed rei\u00f0uf\u00e9 ogh\u00e6tta \u00e1 ver\u00f0breytingum er \u00f3veruleg.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:e. A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og eru s\u00ed\u00f0an metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.f. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun. Innifalinn er kostna\u00f0ur sem rekja m\u00e1 beint til kaupa \u00e1 eigninni.Kostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstrarfj\u00e1rmuna er eignf\u00e6r\u00f0ur \u00feegar l\u00edklegt er tali\u00f0 a\u00f0\u00e1vinningur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anleganh\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.Afskriftir eru reikna\u00f0ar af afskrifanlegri fj\u00e1rh\u00e6\u00f0, sem er kostna\u00f0arver\u00f0 a\u00f0 fr\u00e1dregnu ni\u00f0urlagsver\u00f0i. Afskriftireru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0urn\u00fdtingart\u00edmi greinist \u00feannig:Fasteignir .....................................................................................................................................25 - 50 \u00e1rA\u00f0rir rekstrarfj\u00e1rmunir ................................................................................................................3 - 10 \u00e1rAfskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1.g. LeigusamningarVi\u00f0 upphaf samnings leggur samst\u00e6\u00f0an mat \u00e1 \u00fea\u00f0 hvort samningur e\u00f0a hluti hans feli \u00ed s\u00e9r leigusamning.Samningur er leigusamningur a\u00f0 hluta e\u00f0a heild ef hann felur \u00ed s\u00e9r r\u00e9tt til yfirr\u00e1\u00f0a tiltekinnar eignar \u00e1tilteknu t\u00edmabili \u00ed skiptum fyrir endurgjald.Vi\u00f0 upphaf e\u00f0a breytingu \u00e1 samningi sem felur \u00ed s\u00e9r leiguhluta \u00fathlutar samst\u00e6\u00f0an endurgjaldinu \u00e1 s\u00e9rhvernleiguhluta \u00e1 grundvelli sj\u00e1lfst\u00e6\u00f0s ver\u00f0s hvers hlutar fyrir sig. Fyrir leigusamninga um fasteignir hefursamst\u00e6\u00f0an hins vegar kosi\u00f0 a\u00f0 a\u00f0greina ekki leiguhluta fr\u00e1 \u00f6\u00f0rum hlutum samningsins og f\u00e6rir \u00fe\u00e1 sem einnleigusamning.Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leiguskuldarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0til fyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og a\u00f0 fr\u00e1dregnumleigu\u00edlvilnunum sem samst\u00e6\u00f0an hefur fengi\u00f0.Leigueignin er afskrifu\u00f0 l\u00ednulega fr\u00e1 upphafi til loka leigusamningsins, nema \u00feegar eignarhald flyst yfir tilsamst\u00e6\u00f0unnar \u00ed lok leigut\u00edmabilsins e\u00f0a ef kostna\u00f0arver\u00f0 leigueignarinnar endurspeglar a\u00f0 samst\u00e6\u00f0anmuni n\u00fdta s\u00e9r kaupr\u00e9tt \u00ed lok leigut\u00edmabilsins. \u00cd \u00feeim tilfellum er leigueignin afskrifu\u00f0 \u00e1 n\u00fdtingart\u00edmaeignarinnar, sem er \u00e1kvar\u00f0a\u00f0ur me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og notu\u00f0 er fyrir a\u00f0ra fastafj\u00e1rmuni samst\u00e6\u00f0unnar.Jafnframt er vir\u00f0i leigueignar l\u00e6kka\u00f0 reglubundi\u00f0 um sem nemur vir\u00f0isr\u00fdrnun hennar, ef einhver er, oglei\u00f0r\u00e9tt vegna endurmats leiguskuldarinnar.Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins.Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota vexti sem eru \u00edgildi l\u00e1nt\u00f6kuvaxta samst\u00e6\u00f0unnar \u00e1 samningsdegi.Samst\u00e6\u00f0an \u00e1kvar\u00f0ar vexti af n\u00fdju l\u00e1nsf\u00e9 me\u00f0 \u00fev\u00ed a\u00f0 s\u00e6kja vaxtauppl\u00fdsingar vegna \u00f3l\u00edkra fj\u00e1rm\u00f6gnunarlei\u00f0aog gerir tilteknar a\u00f0laganir til a\u00f0 endurspegla skilm\u00e1la leigusamningsins og eiginleika eignarinnar sem erleig\u00f0.Leiguskuldin er f\u00e6r\u00f0 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta. H\u00fan er endurmetin\u00feegar breyting ver\u00f0ur \u00e1 framt\u00ed\u00f0arleigugrei\u00f0slum vegna breytinga \u00e1 v\u00edsit\u00f6lu e\u00f0a v\u00f6xtum.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:h. \u00d3efnislegar eignir(i) Vi\u00f0skiptavildVi\u00f0skiptavild mynda\u00f0ist vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9lagi. Eftir upphaflega skr\u00e1ningu er vi\u00f0skiptavild metin \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun.Vir\u00f0ispr\u00f3f er framkv\u00e6mt \u00e1rlega e\u00f0a oftar ef atbur\u00f0ir e\u00f0a breytingar gefa til kynna vir\u00f0isr\u00fdrnun \u00e1 b\u00f3kf\u00e6r\u00f0uver\u00f0i vi\u00f0skiptavildar. Vi\u00f0skiptavildinni er r\u00e1\u00f0stafa\u00f0 \u00e1 yfirt\u00f6kudegi til allra sj\u00f3\u00f0skapandi einingasamst\u00e6\u00f0unnar sem \u00e6tla\u00f0 er a\u00f0 nj\u00f3ti samleg\u00f0ar af sameiningunni \u00f3h\u00e1\u00f0 \u00fev\u00ed hvort \u00f6\u00f0rum eignum e\u00f0askuldum hefur veri\u00f0 r\u00e1\u00f0stafa\u00f0 til \u00feessara eininga. Hver eining sem vi\u00f0skiptavild er r\u00e1\u00f0stafa\u00f0 til endurspeglarminnstu einingu innan samst\u00e6\u00f0unnar \u00fear sem fylgst er me\u00f0 vi\u00f0skiptavildinni sem hluta af innri stj\u00f3rnun. (ii) Vir\u00f0isr\u00fdrnun eigna sem ekki teljast fj\u00e1reignirEignir sem hafa \u00f3tilgreindan n\u00fdtingart\u00edma eru ekki afskrifa\u00f0ar en fara \u00e1rlega \u00ed vir\u00f0ispr\u00f3f. Hven\u00e6r sematbur\u00f0ir e\u00f0a breyttar a\u00f0st\u00e6\u00f0ur valda \u00fev\u00ed a\u00f0 v\u00edsbendingar eru um a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 s\u00e9 ekki enduheimtanlegtfara \u00fe\u00e6r \u00ed gegnum mat \u00e1 vir\u00f0isr\u00fdrnun. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar e\u00f0a fj\u00e1rskapandieiningar er h\u00e6rra en endurheimtanleg fj\u00e1rh\u00e6\u00f0 hennar. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 eignar e\u00f0a fj\u00e1rskapandieiningar er hreint gangvir\u00f0i \u00feeirra e\u00f0a n\u00fdtingarvir\u00f0i, hvort sem h\u00e6rra reynist. Til \u00feess a\u00f0 meta vir\u00f0isr\u00fdrnuner eignum skipt ni\u00f0ur \u00ed minnstu a\u00f0greinanlegu h\u00f3pa eigna sem mynda a\u00f0greinanlegt sj\u00f3\u00f0streymi. Eignir semekki teljast fj\u00e1reignir, a\u00f0rar en vi\u00f0skiptavild, eru metnar \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0 kanna hvortv\u00edsbendingar s\u00e9u um a\u00f0 r\u00fdrnun hafi minnka\u00f0 e\u00f0a horfi\u00f0.i. V\u00e1tryggingasamningar(i) Skilgreining tryggingasamningaSamst\u00e6\u00f0an gefur \u00fat samninga sem flytja v\u00e1tryggingalega \u00e1h\u00e6ttu fr\u00e1 vi\u00f0skiptavinum til samst\u00e6\u00f0unnar. Me\u00f0v\u00e1tryggingasamningi tekur v\u00e1tryggjandinn a\u00f0 s\u00e9r v\u00e1tryggingar\u00e1h\u00e6ttu fr\u00e1 v\u00e1tryggingataka me\u00f0 \u00fev\u00ed a\u00f0sam\u00feykkja a\u00f0 b\u00e6ta tj\u00f3n vegna \u00e1kve\u00f0ins \u00f3viss atbur\u00f0ar \u00ed framt\u00ed\u00f0inni. V\u00e1trygginga\u00e1h\u00e6tta er \u00f6ll \u00e1h\u00e6tta, \u00f6nnur en fj\u00e1rhagsleg \u00e1h\u00e6tta, sem flutt er fr\u00e1 v\u00e1tryggingataka til \u00fatgefandav\u00e1tryggingasamnings, svo sem vegna eignatj\u00f3ns, slyss, sj\u00fakd\u00f3ms e\u00f0a andl\u00e1ts.Endurtryggingasamningar eru ger\u00f0ir til a\u00f0 draga \u00far \u00e1h\u00e6ttu samst\u00e6\u00f0unnar. Endurtryggjendur bera \u00fdmist\u00e1kve\u00f0i\u00f0 hlutfall af b\u00f3tafj\u00e1rh\u00e6\u00f0um e\u00f0a alla \u00e1h\u00e6ttu umfram umsamda fj\u00e1rh\u00e6\u00f0. Samst\u00e6\u00f0an hefur ekki gefi\u00f0\u00fat neina endurtryggingasamninga til \u00feri\u00f0ja a\u00f0ila.(ii)Reikningsskilaa\u00f0fer\u00f0ir vegna v\u00e1trygginga og endurtryggingasamningaV\u00e1tryggingasamningar - flokkunV\u00e1tryggingasamningum er skipt \u00ed s\u00f6fn samninga, greinaflokka, sem bera samb\u00e6rilega \u00e1h\u00e6ttu og er st\u00fdrtsaman. Vi\u00f0 upphaf samningst\u00edma, \u00feegar v\u00e1trygginga\u00e1h\u00e6tta flyst fr\u00e1 vi\u00f0skiptavinum til samst\u00e6\u00f0unnar, erv\u00e1tryggingasamningum innan greinaflokkanna skipt \u00ed tvo h\u00f3pa: \u00ed\u00feyngjandi samninga og a\u00f0ra samninga. Er\u00fear horft til v\u00e6nts hagna\u00f0ar \u00e1 undirliggjandi v\u00e1tryggingasamningum innan hvers greinaflokks \u00e1 t\u00edmabilinu.Samst\u00e6\u00f0an metur hvort samningur g\u00e6ti or\u00f0i\u00f0 \u00ed\u00feyngjandi byggt \u00e1 \u00fev\u00ed hvort samb\u00e6rilegir samningar semf\u00e9lagi\u00f0 hefur veri\u00f0 a\u00f0ili a\u00f0 hafi or\u00f0i\u00f0 \u00ed\u00feyngjandi mi\u00f0a\u00f0 vi\u00f0 \u00fe\u00e1 ver\u00f0lagningu sem \u00ed gildi er og undirliggjandi\u00e1h\u00e6ttu. \u00de\u00e1 geta m\u00f6gulegar breytingar \u00e1 utana\u00f0komandi \u00fe\u00e1ttum svo sem breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0ume\u00f0a lagaumhverfi haft \u00fear \u00e1hrif \u00e1. S\u00e9 samningur talinn \u00ed\u00feyngjandi vi\u00f0 upphaflega skr\u00e1ningu e\u00f0a \u00e1 \u00feeim t\u00edma\u00feegar a\u00f0st\u00e6\u00f0ur benda til \u00feess a\u00f0 samningur s\u00e9 \u00ed\u00feyngjandi er v\u00e6nt tap vi\u00f0komandi samninga f\u00e6rt \u00edrekstrarreikning. \u00cd samst\u00e6\u00f0unni er einn h\u00f3pur metinn \u00ed\u00feyngjandi.Samst\u00e6\u00f0an skiptir endurtryggingasamningum me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og l\u00fdst er h\u00e9r a\u00f0 ofan.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(iii) T\u00edmamark v\u00e1tryggingasamningaSamningst\u00edmabil er \u00e1kvar\u00f0a\u00f0 sem \u00fea\u00f0 t\u00edmabil sem v\u00e1trygg\u00f0ur a\u00f0ili getur gert kr\u00f6fu \u00e1 samst\u00e6\u00f0una umgrei\u00f0slu tj\u00f3nab\u00f3ta vegna v\u00e1trygg\u00f0s atbur\u00f0ar. Fyrir endurtryggingasamninga er samningst\u00edmabili\u00f0 s\u00e1 t\u00edmisem samst\u00e6\u00f0an getur gert kr\u00f6fu \u00e1 endurtryggjendur um grei\u00f0slu tj\u00f3nab\u00f3ta vegna v\u00e1trygg\u00f0s atbur\u00f0ar.Samningst\u00edmabil endar vi\u00f0 \u00fea\u00f0 t\u00edmamark \u00feegar samst\u00e6\u00f0an getur endurver\u00f0lagt vi\u00f0komandiv\u00e1tryggingasamning byggt \u00e1 undirliggjandi \u00e1h\u00e6ttu e\u00f0a ef samningi er breytt \u00e1 t\u00edmabilinu.(iv)Reikningsskilaa\u00f0fer\u00f0ir vi\u00f0 mat \u00e1 v\u00e1tryggingaskuld - einf\u00f6ldu\u00f0 \u00fathlutunara\u00f0fer\u00f0V\u00e1trygginga- og endurtryggingasamningar samst\u00e6\u00f0unnar falla allir undir einfalda\u00f0a \u00fathlutunara\u00f0fer\u00f0 IFRS17. A\u00f0fer\u00f0in einfaldar mat v\u00e1tryggingasamninga \u00ed samanbur\u00f0i vi\u00f0 almenna l\u00edkan sta\u00f0alsins, en f\u00e9l\u00f6gum erheimilt a\u00f0 beita a\u00f0fer\u00f0inni \u00e1 safn samninga \u00fear sem tryggingavernd spannar \u00e1r e\u00f0a skemur e\u00f0a \u00feegara\u00f0fer\u00f0in lei\u00f0ir til ni\u00f0urst\u00f6\u00f0u sem er ekki verulega fr\u00e1brug\u00f0in almenna l\u00edkaninu.\u00cd t\u00f6flunni m\u00e1 sj\u00e1 \u00e1kv\u00e6\u00f0i IFRS 17 um a\u00f0fer\u00f0ina og hver reikningsskilaa\u00f0fer\u00f0 samst\u00e6\u00f0unnar er.\u00c1kv\u00e6\u00f0i IFRS 17Reikningsskilaa\u00f0fer\u00f0 samst\u00e6\u00f0uEinf\u00f6ldu\u00f0 \u00fathlutunara\u00f0fer\u00f0: A\u00f0 \u00e1kve\u00f0num skilyr\u00f0um uppfylltum Allir samningar samst\u00e6\u00f0unnar heimild til beitingarer samst\u00e6\u00f0unni heimilt a\u00f0 beita eru til 12 m\u00e1na\u00f0a e\u00f0a styttri t\u00edma a\u00f0fer\u00f0inni \u00ed sta\u00f0 almennrar a\u00f0fer\u00f0arog falla \u00fev\u00ed sj\u00e1lfkrafa undir IFRS 17.einfalda \u00fathlutunara\u00f0fer\u00f0.Kostna\u00f0ur vi\u00f0 \u00f6flun \u00dear sem samningar eru \u00ed gildi \u00ed 12 Samst\u00e6\u00f0an eignf\u00e6rir kostna\u00f0 vi\u00f0 v\u00e1tryggingasamningam\u00e1nu\u00f0i e\u00f0a skemur m\u00e1 anna\u00f0hvort \u00f6flun l\u00edftryggingasamninga og gjaldf\u00e6ra kostna\u00f0 vi\u00f0 \u00f6flun dreifir kostna\u00f0i yfir v\u00e6ntan samninga \u00feegar hann fellur til e\u00f0a me\u00f0all\u00edft\u00edma \u00feeirra. Kostna\u00f0ur eignf\u00e6ra og f\u00e6ra til gjalda \u00e1 vi\u00f0 \u00f6flun samninga tilheyrir v\u00e6ntum l\u00edft\u00edma samninga.skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar. Annar kostna\u00f0ur vi\u00f0 \u00f6flun samninga er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til.Skuldbinding vegna eftirst\u00e6\u00f0rar \u00deegar ekki er til sta\u00f0ar verulegur Allir samningar samst\u00e6\u00f0unnar v\u00e1tryggingaverndarfj\u00e1rm\u00f6gnunar\u00fe\u00e1ttur \u00ed tengslum vi\u00f0 eru til 12 m\u00e1na\u00f0a e\u00f0a skemur og skuldbindingu vegna eftirst\u00e6\u00f0rar \u00fev\u00ed eru \u00feeir ekki n\u00favirtir.v\u00e1tryggingaverndar e\u00f0a \u00feegar t\u00edmabil \u00fej\u00f3nustu og gjalddagar vegna \u00feeirrar \u00fej\u00f3nustu er innan 12 m\u00e1na\u00f0a t\u00edmabils \u00fearf ekki a\u00f0 n\u00favir\u00f0a skuldbindinguna.Skuldbinding vegna or\u00f0inna tj\u00f3na\u00dear sem b\u00faist er vi\u00f0 a\u00f0 tj\u00f3nab\u00e6tur \u00cd samr\u00e6mi vi\u00f0 reglur Solvency II s\u00e9u greiddar innan \u00e1rs er ekki \u00fe\u00f6rf \u00e1 hefur samst\u00e6\u00f0an n\u00favirt a\u00f0 n\u00favir\u00f0a skuldbindinguna. Ef tj\u00f3naskuld samst\u00e6\u00f0unnar og t\u00edmalengd grei\u00f0slufl\u00e6\u00f0is tj\u00f3nab\u00f3ta beitir \u00feeirri a\u00f0fer\u00f0 \u00e1fram.er til lengri t\u00edma en eins \u00e1rs \u00fearf a\u00f0 n\u00favir\u00f0a skuldbindinguna.Fj\u00e1rmagnsli\u00f0ir Heimilt er a\u00f0 a\u00f0greina hluta af Breyting \u00e1 skuldbindingu vegna v\u00e1tryggingasamningahreyfingum \u00e1 skuldbindingu vegna or\u00f0inna tj\u00f3na sem stafar af or\u00f0inna tj\u00f3na sem stafa af breytingum \u00e1 v\u00f6xtum til breytingum \u00e1 v\u00f6xtum til n\u00favir\u00f0ingarn\u00favir\u00f0ingar er f\u00e6r\u00f0ur \u00ed og s\u00fdna \u00e1 me\u00f0al annarrar rekstrarreikning undir heildarafkomu.fj\u00e1rmagnsli\u00f0i v\u00e1tryggingasamninga.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(v) Upphafleg skr\u00e1ningSamst\u00e6\u00f0an f\u00e6rir \u00fatgefna v\u00e1tryggingasamninga \u00ed reikningsskilin vi\u00f0 upphaf \u00feess t\u00edmabils semv\u00e1tryggingavernd n\u00e6r yfir e\u00f0a \u00feegar a\u00f0st\u00e6\u00f0ur benda til \u00feess a\u00f0 samningurinn s\u00e9 \u00ed\u00feyngjandi. (vi) S\u00ed\u00f0ara matSkuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1trtyggingaverndar \u00ed lok hvers reikningsskilat\u00edmabils samanstendur afskuldbindingu \u00ed upphafi t\u00edmabils a\u00f0 vi\u00f0b\u00e6ttum m\u00f3tteknum tekjum vegna v\u00e1tryggingasamninga a\u00f0fr\u00e1dregnum \u00feeim tekjum sem samst\u00e6\u00f0an f\u00e6rir \u00ed rekstrarreikning vegna veittrar v\u00e1tryggingaverndar \u00e1t\u00edmabilinu.\u00c1 uppgj\u00f6rsdegi metur samst\u00e6\u00f0an hvort a\u00f0 skuldbinding vegna or\u00f0inna tj\u00f3na s\u00e9 n\u00e6gjanleg me\u00f0 \u00fev\u00ed a\u00f0 metav\u00e6ntar tj\u00f3nagrei\u00f0slur. Mat samst\u00e6\u00f0unnar innifelur \u00e1 \u00f3hlutdr\u00e6gan h\u00e1tt allar uppl\u00fdsingar sem samst\u00e6\u00f0anhefur a\u00f0gang a\u00f0 e\u00f0a getur afla\u00f0 s\u00e9r \u00e1n \u00f3h\u00f3flegs kostna\u00f0ar e\u00f0a fyrirhafnar um t\u00edmasetningu og \u00f3vissu umframt\u00ed\u00f0arfj\u00e1rfl\u00e6\u00f0i v\u00e1tryggingasamninga. Mati\u00f0 felur \u00ed s\u00e9r besta mat samst\u00e6\u00f0unnar \u00e1 reikningsskiladegia\u00f0laga\u00f0 fyrir innri kostna\u00f0i, n\u00favir\u00f0ingu sem og framt\u00ed\u00f0arkostna\u00f0i vegna uppgj\u00f6rs tj\u00f3na. A\u00f0fer\u00f0in er \u00fev\u00ed s\u00fasama og samkv\u00e6mt Solvency II.(vii)Breytingar og afskr\u00e1ning v\u00e1tryggingasamninga\u00deegar samningi er breytt en breytingin felur ekki \u00ed s\u00e9r a\u00f0 afskr\u00e1 beri samninginn, f\u00e6rir samst\u00e6\u00f0an fj\u00e1rh\u00e6\u00f0irvegna breytingarinnar sem a\u00f0l\u00f6gun \u00e1 skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar.V\u00e1tryggingasamningur er afskr\u00e1\u00f0ur ef samningi er breytt \u00feannig a\u00f0 breytingin felur \u00ed s\u00e9r a\u00f0 beita beriannarri matsa\u00f0fer\u00f0 vi\u00f0 mat \u00e1 samningnum e\u00f0a hluta samningsins beri a\u00f0 meta \u00ed samr\u00e6mi vi\u00f0 a\u00f0ra sta\u00f0la,samningst\u00edmi breytist verulega e\u00f0a ef breytingin felur \u00ed s\u00e9r a\u00f0 flokka beri samninginn \u00e1 annan h\u00e1tt en gertvar vi\u00f0 upphaflega skr\u00e1ningu. \u00cd sl\u00edkum tilfellum afskr\u00e1ir samst\u00e6\u00f0an upphaflega samninginn og f\u00e6rir breyttasamninginn sem n\u00fdjan samning.V\u00e1tryggingasamningur er afskr\u00e1\u00f0ur ef r\u00e9ttindi og skyldur tengdar honum eru ekki lengur til sta\u00f0ar \u00fear semsamningi hefur veri\u00f0 sagt upp e\u00f0a hann er \u00fatrunninn.(viii)Skuldbinding vegna v\u00e1tryggingasamningaSkuldbindingu vegna v\u00e1tryggingasamninga er skipt \u00ed skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarog skuldbindingu vegna or\u00f0inna tj\u00f3na.Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar samanstendur af innborgu\u00f0um tekjum vegnav\u00e1tryggingaverndar sem tilheyrir s\u00ed\u00f0ari t\u00edmabilum, eignf\u00e6r\u00f0um kostna\u00f0i vi\u00f0 \u00f6flun samninga, skuldbindinguvegna \u00ed\u00feyngjandi samninga og vi\u00f0skiptaskuldum sem tilheyra eftirst\u00e6\u00f0ri v\u00e1tryggingavernd.Skuldbinding vegna or\u00f0inna tj\u00f3na samanstendur af besta mati samst\u00e6\u00f0unnar \u00e1 v\u00e6ntu gildi e\u00f0a me\u00f0altali \u00e1n\u00favirtu grei\u00f0slufl\u00e6\u00f0i skuldbindingarinnar og \u00f6ryggis\u00e1lagi vegna \u00feeirrar \u00f3vissu sem mati\u00f0 felur \u00ed s\u00e9r. Me\u00f0\u00f6ryggis\u00e1laginu er skuldbindingin f\u00e6r\u00f0 innan \u00e6skilegs \u00f6ryggisbils. \u00datreikningur \u00e1 \u00f6ryggis\u00e1laginu byggir \u00e1t\u00f6lfr\u00e6\u00f0ilegum a\u00f0fer\u00f0um (VaR) og er ni\u00f0ursta\u00f0an birt sem \u00f6ryggisbil \u00ed samr\u00e6mi vi\u00f0 sk\u00fdringu nr. 24.Skuldbindingin samanstendur auk \u00feess af \u00e1g\u00f3\u00f0ahlutdeild og vi\u00f0skiptaskuldum sem tilheyra or\u00f0num tj\u00f3num. Samst\u00e6\u00f0an mi\u00f0ar vi\u00f0 vaxtak\u00farfu EIOPA vi\u00f0 n\u00favir\u00f0ingu tj\u00f3naskuldar enda hefur \u00edtarleg greining og r\u00fdni fari\u00f0fram \u00e1 k\u00farfunum \u00e1\u00f0ur en \u00fe\u00e6r eru birtar.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(ix)Fj\u00e1rfestingar \u00fear sem fj\u00e1rfestingar\u00e1h\u00e6tta er borin af l\u00edftryggingatakaFj\u00e1rfestingar me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka eru fj\u00e1reignir \u00ed eigu samst\u00e6\u00f0unnar semv\u00e1tryggingatakar \u00ed s\u00f6fnunarl\u00edftryggingum hafa vali\u00f0 og bera fj\u00e1rfestingar\u00e1h\u00e6ttu af samkv\u00e6mt skilm\u00e1lums\u00f6fnunarl\u00edftrygginga. L\u00edftryggingaskuld me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka er skuldbindingsamst\u00e6\u00f0unnar gagnvart umr\u00e6ddum l\u00edftryggingat\u00f6kum a\u00f0 s\u00f6mu fj\u00e1rh\u00e6\u00f0.j. Eigi\u00f0f\u00e9(i) Hlutaf\u00e9\u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eiginf\u00e9.k. SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar tali\u00f0 er a\u00f0 samst\u00e6\u00f0an beri lagalega e\u00f0a \u00e6tla\u00f0a skuldbindingu vegna li\u00f0innaatbur\u00f0a, l\u00edklegt er tali\u00f0 a\u00f0 til grei\u00f0slu komi og h\u00e6gt er a\u00f0 meta hana \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Skuldbindingareru metnar mi\u00f0a\u00f0 vi\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi, sem er n\u00favirt me\u00f0 v\u00f6xtum fyrir skatta, \u00fear sem vextirnirendurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0i peninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir einst\u00f6kumskuldbindingum.l. Afkoma af v\u00e1tryggingasamningum(i) Tekjur af v\u00e1tryggingasamningumTekjur af v\u00e1tryggingasamningum eru tekjur vegna veittrar v\u00e1tryggingaverndar \u00e1 \u00e1rinu. Samst\u00e6\u00f0an f\u00e6rir tiltekna i\u00f0gj\u00f6ld hlutfallslega yfir \u00fea\u00f0 t\u00edmabil sem v\u00e1tryggingavernd n\u00e6r til. Ef v\u00e1trygginga\u00e1h\u00e6tta felur \u00ed s\u00e9r a\u00f0kostna\u00f0ur vegna \u00e1kve\u00f0inna v\u00e1tryggingasamninga er verulega fr\u00e1brug\u00f0in hlutfallslegri tekjuf\u00e6rslu eru tekjurf\u00e6r\u00f0ar til samr\u00e6mis vi\u00f0 v\u00e6ntan kostna\u00f0 af v\u00e1tryggingarsamningum me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 jafna samantekjum \u00e1 m\u00f3ti gj\u00f6ldum.(ii) Kostna\u00f0ur af v\u00e1tryggingasamningumKostna\u00f0ur af v\u00e1tryggingasamningum samanstendur af tj\u00f3num \u00e1rsins \u00e1samt rekstrarkostna\u00f0i afv\u00e1tryggingasamningum.Tj\u00f3nlausir vi\u00f0skiptavinir samst\u00e6\u00f0unnar sem eru \u00ed Stofni f\u00e1 hluta i\u00f0gjalda sinna endurgreidd \u00e1rlega.Endurgrei\u00f0slan (\u00e1g\u00f3\u00f0ahlutdeild) er tilgreind sem kostna\u00f0ur af v\u00e1tryggingasamningum.Tj\u00f3n \u00e1rsins \u00ed rekstrarreikningi samanstanda af greiddum tj\u00f3num \u00e1 \u00e1rinu \u00e1samt breytingu \u00e1 tj\u00f3naskuld. (iii) Afkoma af endurtryggingasamningumAfkoma af endurtryggingasamningum samanstendur af hluta endurtryggjenda \u00ed tekjum afv\u00e1tryggingasamningum, hluta endurtryggjenda \u00ed tj\u00f3num, umbo\u00f0slaunum og \u00f6\u00f0rum tekjum fr\u00e1endurtryggjendum.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:m. Tekjur og gj\u00f6ld affj\u00e1rfestingum(i) Vaxtatekjur og vaxtagj\u00f6ldVaxtatekjur og vaxtagj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti. Me\u00f0al vaxtatekna eru aff\u00f6ll,yfirver\u00f0 og annar mismunur sem er \u00e1 upphaflegu b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1rm\u00e1lagerninga og fj\u00e1rh\u00e6\u00f0a \u00e1 gjalddagami\u00f0a\u00f0 vi\u00f0 virka vexti.Vaxtatekjur og vaxtagj\u00f6ld \u00ed rekstrarreikningi innifela vexti af fj\u00e1reignum og fj\u00e1rskuldum sem metin eru \u00e1afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 a\u00f0fer\u00f0 virkra vaxta og vexti af handb\u00e6ru f\u00e9.(ii) Ar\u00f0stekjurAr\u00f0stekjur af fj\u00e1reignum \u00e1 gangvir\u00f0i gegnum rekstrarreikning eru f\u00e6r\u00f0ar \u00ed rekstrarreikning og yfirlit yfirheildarafkomu \u00feegar r\u00e9ttur samst\u00e6\u00f0unnar til a\u00f0 taka vi\u00f0 grei\u00f0slum er sta\u00f0festur, l\u00edklegt er a\u00f0 efnahagslegur\u00e1vinningur sem tengist ar\u00f0inum renni til samst\u00e6\u00f0unnar, og upph\u00e6\u00f0 ar\u00f0sins er h\u00e6gt a\u00f0 m\u00e6la me\u00f0\u00e1rei\u00f0anlegum h\u00e6tti. (iii) Gangvir\u00f0isbreytingar fj\u00e1reignaGangvir\u00f0isbreytingar ver\u00f0br\u00e9fa samanstanda af s\u00f6luhagna\u00f0i e\u00f0a s\u00f6lutapi ver\u00f0br\u00e9fa, gangvir\u00f0isbreytingumog vaxtatekjum af ver\u00f0br\u00e9fum sem f\u00e6r\u00f0 eru \u00e1 gangvir\u00f0i.(iv) GengismunurGengismunur samanstendur af breytingum eigna og skulda \u00ed erlendum gjaldmi\u00f0lum. Nett\u00f3 gengismunur erf\u00e6r\u00f0ur \u00ed rekstrarreikning og yfirlit yfir heildarafkomu me\u00f0 fj\u00e1rmunatekjum.n. Rekstrarkostna\u00f0urRekstrarkostna\u00f0ur samanstendur af launakostna\u00f0i, \u00e1g\u00f3\u00f0ahlutdeild, marka\u00f0skostna\u00f0i,uppl\u00fdsingat\u00e6knikostna\u00f0i, skrifstofu- og stj\u00f3rnunarkostna\u00f0i, kostna\u00f0i vi\u00f0 rekstur h\u00fasn\u00e6\u00f0is, afskriftumrekstrarfj\u00e1rmuna, afskriftum leigueigna og \u00f6\u00f0rum kostna\u00f0i.Rekstrarkostna\u00f0i samst\u00e6\u00f0unnar er skipt \u00e1 kostna\u00f0 af v\u00e1tryggingastarfsemi, kostna\u00f0 af fj\u00e1rfestingastarfsemiog annan rekstrarkostna\u00f0. Skiptingin er bygg\u00f0 \u00e1 mati stj\u00f3rnenda hverju sinni.o. Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamningaFj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasaminga eru t\u00e6knilegar vaxta- og gengisbreytingar tj\u00f3naskuldar, \u00fe.e. breyting \u00e1tj\u00f3naskuld eldri \u00e1ra sem rekja m\u00e1 til breytinga \u00e1 hagr\u00e6num \u00fe\u00e1ttum, \u00fe.e. gengi gjaldmi\u00f0la, vaxta ogv\u00f6xtunar. Um er a\u00f0 r\u00e6\u00f0a mat \u00e1 \u00feeirri fj\u00e1rhagslegu \u00e1h\u00e6ttu sem fylgir mati \u00e1 tj\u00f3naskuld.p. TekjuskatturTekjuskattur af afkomu \u00e1rsins samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskatturer f\u00e6r\u00f0ur \u00ed rekstrarreikning nema a\u00f0 \u00fev\u00ed marki sem hann var\u00f0ar li\u00f0i sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00edyfirlit um heildarafkomu, en \u00ed \u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskyldshagna\u00f0ar \u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0sluvegna fyrri \u00e1ra.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:p. Tekjuskattur, frh:Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna\u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0urtekjuskattur er ekki f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna vegna upphaflegrar skr\u00e1ningar eigna e\u00f0a skuldasem hafa ekki \u00e1hrif \u00e1 reikningshaldslega e\u00f0a skattalega afkomu.Fresta\u00f0ur tekjuskattur er metinn me\u00f0 \u00fev\u00ed skatthlutfalli sem b\u00faist er vi\u00f0 a\u00f0 ver\u00f0i lagt \u00e1 t\u00edmabundna mismuni\u00feegar \u00feeir sn\u00faast vi\u00f0, byggt \u00e1 l\u00f6gum sem \u00f6\u00f0last hafa gildi me\u00f0 formlegum h\u00e6tti e\u00f0a \u00ed reynd \u00e1 uppgj\u00f6rsdegi.Skatteign og tekjuskattskuldbindingu er jafna\u00f0 saman \u00feegar til sta\u00f0ar er lagalegur r\u00e9ttur til a\u00f0 jafna samantekjuskattsskuld og skatteign og \u00feegar skattarnir munu ver\u00f0a lag\u00f0ir \u00e1 af s\u00f6mu skattyfirv\u00f6ldum \u00e1 samafyrirt\u00e6ki, e\u00f0a \u00e1 fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega. Skatteign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i til r\u00e1\u00f0st\u00f6funar \u00edframt\u00ed\u00f0inni, sem unnt ver\u00f0ur a\u00f0 n\u00fdta eignina \u00e1 m\u00f3ti. Skatteign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki.r. Hagna\u00f0ur \u00e1 hlutSamst\u00e6\u00f0an birtir \u00ed \u00e1rsreikningnum grunnhagna\u00f0 \u00e1 hlut og \u00feynntan hagna\u00f0 \u00e1 hlut fyrir almenna hluti \u00edf\u00e9laginu. Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall afkomu, sem r\u00e1\u00f0stafa\u00f0 er til almennra hluthafa \u00edf\u00e9laginu, og vegins me\u00f0alfj\u00f6lda \u00fatistandandi almennra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0urme\u00f0 \u00fev\u00ed a\u00f0 lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkra hluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0gefa \u00fat \u00ed samr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamninga starfsmanna.s. Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttur er hluti samst\u00e6\u00f0unnar sem f\u00e6st vi\u00f0 vi\u00f0skipti og er f\u00e6r um a\u00f0 afla tekna og stofna til gjalda a\u00f0me\u00f0t\u00f6ldum tekjum og gj\u00f6ldum vegna vi\u00f0skipta vi\u00f0 a\u00f0ra hluta samst\u00e6\u00f0unnar.t. N\u00fdir reikningsskilasta\u00f0lar sem hafa ekki teki\u00f0 gildiSamst\u00e6\u00f0an hefur beitt s\u00f6mu reikningsskilaa\u00f0fer\u00f0um \u00e1 \u00e1runum 2024 og 2023.Nokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda fyrir fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2024 og heimilter a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. Samst\u00e6\u00f0an hefur ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrirgildist\u00edma vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__65": {
"value": "a. Grundv\u00f6llur samst\u00e6\u00f0u(i) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestirhefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna\u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni. Vi\u00f0 mat\u00e1 yfirr\u00e1\u00f0um er teki\u00f0 tillit til m\u00f6gulegs atkv\u00e6\u00f0isr\u00e9ttar sem \u00feegar er n\u00fdtanlegur. Reikningsskil d\u00f3tturf\u00e9laga eruinnifalin \u00ed samst\u00e6\u00f0ureikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og \u00fear til \u00feeim l\u00fdkur. Reikningsskilaa\u00f0fer\u00f0umd\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 laga \u00fe\u00e6r a\u00f0 a\u00f0fer\u00f0um samst\u00e6\u00f0unnar.(ii) Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsVi\u00f0skipti milli samst\u00e6\u00f0uf\u00e9laga, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsins. \u00d3innleyst tap er f\u00e6rt \u00fat me\u00f0 samah\u00e6tti og \u00f3innleystur hagna\u00f0ur, en a\u00f0eins a\u00f0 \u00fev\u00ed marki a\u00f0 ekkert bendi til vir\u00f0isr\u00fdrnunar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__66": {
"value": "b. Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengiuppgj\u00f6rsdags. Gengismunur sem myndast vi\u00f0 yfirf\u00e6rslu \u00ed \u00edslenskar kr\u00f3nur er f\u00e6r\u00f0ur \u00ed rekstrarreikning.Rekstrarkostna\u00f0ur og sala \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 gengi vi\u00f0skiptadags.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__67": {
"value": "c. Fj\u00e1rm\u00e1lagerningar(i) Fj\u00e1reignirSamst\u00e6\u00f0an flokkar fj\u00e1reignir \u00fat fr\u00e1 vi\u00f0skiptal\u00edkani samst\u00e6\u00f0unnar til \u00feess a\u00f0 st\u00fdra \u00feessum fj\u00e1reignum ogsamningsbundnu sj\u00f3\u00f0streymi fj\u00e1reignanna. Flokkunin er \u00e1kve\u00f0in vi\u00f0 upphaflega skr\u00e1ningu og fer eftir e\u00f0liog tilgangi fj\u00e1reignarinnar.Samst\u00e6\u00f0an flokkar fj\u00e1reignir s\u00ednar \u00ed eftirfarandi matsflokka:\u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 gangvi\u00f0i (anna\u00f0hvort \u00ed gegnum a\u00f0ra heildarafkomu e\u00f0a rekstrarreikning); og\u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.Fj\u00e1reignir sem er haldi\u00f0 til a\u00f0 hagnast \u00e1 skammt\u00edma ver\u00f0breytingum eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1reignir semer haldi\u00f0 til innheimtu samningsbundins sj\u00f3\u00f0streymis, \u00fear sem sj\u00f3\u00f0streymi er eing\u00f6ngu grei\u00f0sla h\u00f6fu\u00f0st\u00f3lsog vaxta, eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Vaxtatekjur af \u00feessum fj\u00e1reignum eru f\u00e6r\u00f0ar me\u00f0fj\u00e1rmagnstekjum me\u00f0 a\u00f0fer\u00f0 virkra vaxta. \u00d6ll ver\u00f0br\u00e9f samst\u00e6\u00f0unnar eru f\u00e6r\u00f0 \u00e1 gangvir\u00f0i gegnumrekstrarreikning.Fj\u00e1reignir eru f\u00e6r\u00f0ar \u00ed \u00e1rsreikning \u00feegar samst\u00e6\u00f0an gerist a\u00f0ili a\u00f0 samningsbundnum \u00e1kv\u00e6\u00f0um vi\u00f0komandifj\u00e1rm\u00e1lagerninga. Fj\u00e1reignir eru felldar \u00fat \u00far \u00e1rsreikningi ef samningsbundinn r\u00e9ttur samst\u00e6\u00f0unnar a\u00f0sj\u00f3\u00f0streymi vegna \u00feeirra rennur \u00fat e\u00f0a ef samst\u00e6\u00f0an yfirf\u00e6rir fj\u00e1reignirnar til annars a\u00f0ila \u00e1n \u00feess a\u00f0 haldaeftir yfirr\u00e1\u00f0um e\u00f0a \u00fev\u00ed sem n\u00e6st allri \u00feeirri \u00e1h\u00e6ttu og \u00e1vinningi sem \u00ed eignarhaldi \u00e1 \u00feeim felst.B\u00f3khaldsskr\u00e1ning hef\u00f0bundinna kaupa og s\u00f6lu \u00e1 fj\u00e1reignum er ger\u00f0 \u00e1 vi\u00f0skiptadegi, \u00fe.e. \u00e1 \u00feeim degi semsamst\u00e6\u00f0an skuldbindur sig til a\u00f0 kaupa e\u00f0a selja eignina. Kr\u00f6fur eru f\u00e6r\u00f0ar \u00feann dag sem \u00fe\u00e6r ver\u00f0a til.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:c. Fj\u00e1rm\u00e1lagerningar, frh.:(ii) Fj\u00e1rskuldirFj\u00e1rskuldir eru upphaflega metnar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum vi\u00f0skiptakostna\u00f0i. Vi\u00f0 s\u00ed\u00f0ara mat eru \u00fe\u00e6rf\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegarskuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar.(iii) Mat \u00e1 gangvir\u00f0iGangvir\u00f0i er ver\u00f0 \u00e1 eign e\u00f0a skuld \u00ed venjubundnum vi\u00f0skiptum \u00e1 matsdegi. N\u00e1nar tilteki\u00f0 er gangvir\u00f0i \u00fea\u00f0ver\u00f0 sem fengist vi\u00f0 s\u00f6lu eignar e\u00f0a yr\u00f0i greitt vi\u00f0 yfirf\u00e6rslu skuldar \u00ed hef\u00f0bundnum vi\u00f0skiptum millimarka\u00f0sa\u00f0ila \u00e1 matsdegi. Samst\u00e6\u00f0an metur gangvir\u00f0i fj\u00e1rm\u00e1lagerninga samkv\u00e6mt marka\u00f0sver\u00f0i \u00e1 virkum marka\u00f0i fyrirfj\u00e1rm\u00e1lagerninginn, s\u00e9 hann fyrir hendi. Marka\u00f0ur er talinn virkur ef reglulega er fyrir hendi skr\u00e1\u00f0marka\u00f0svir\u00f0i sem endurspeglar raunveruleg og regluleg marka\u00f0svi\u00f0skipti milli \u00f3tengdra a\u00f0ila. Gangvir\u00f0ifj\u00e1reignar sem f\u00e6r\u00f0 er \u00e1 gangvir\u00f0i gegnum rekstrarreikning er \u00e1kvar\u00f0a\u00f0 \u00e1 grundvelli vi\u00f0eigandimarka\u00f0svir\u00f0is \u00ed lok vi\u00f0skiptadags ef \u00fea\u00f0 er fyrir hendi, en \u00fea\u00f0 er venjulega s\u00ed\u00f0asta skr\u00e1\u00f0a vi\u00f0skiptaver\u00f0i\u00f0.Ef marka\u00f0ur fyrir fj\u00e1rm\u00e1lagerning er ekki virkur metur samst\u00e6\u00f0an gangvir\u00f0i\u00f0 \u00e1 grundvelli matsa\u00f0fer\u00f0a, \u00fear \u00e1me\u00f0al geta veri\u00f0 n\u00fdleg vi\u00f0skipti \u00f3tengdra a\u00f0ila, tilv\u00edsun \u00ed gangvir\u00f0i samb\u00e6rilegra fj\u00e1rm\u00e1lagerninga og n\u00favirtsj\u00f3\u00f0sfl\u00e6\u00f0i. S\u00fa matsa\u00f0fer\u00f0 sem notu\u00f0 er h\u00e1markar notkun marka\u00f0suppl\u00fdsinga en takmarkar eins og h\u00e6gt erforsendur sem ekki byggjast \u00e1 marka\u00f0suppl\u00fdsingum. Mati\u00f0 byggir einnig \u00e1 \u00f6llum \u00feeim \u00fe\u00e1ttum semmarka\u00f0sa\u00f0ilar taka tillit til vi\u00f0 ver\u00f0\u00e1kvar\u00f0anir og er \u00ed samr\u00e6mi vi\u00f0 vi\u00f0urkenndar ver\u00f0matsa\u00f0fer\u00f0ir fyrirfj\u00e1rm\u00e1lagerninga. Breytur \u00ed matsa\u00f0fer\u00f0um endurspegla \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt v\u00e6ntingar \u00e1 m\u00f6rku\u00f0um og mat \u00e1\u00feeim \u00e1h\u00e6ttu\u00fe\u00e1ttum sem fj\u00e1rm\u00e1lagerningurinn felur \u00ed s\u00e9r. (iv) J\u00f6fnunFj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0 f\u00e6r\u00f0 \u00ed efnahagsreikning \u00feegar og a\u00f0eins \u00feegarlagalegur r\u00e9ttur er til sta\u00f0ar um j\u00f6fnun og fyrirhuga\u00f0 er a\u00f0 gera upp me\u00f0 j\u00f6fnun fj\u00e1reigna og fj\u00e1rskulda e\u00f0ainnleysa eignir og grei\u00f0a skuldir samt\u00edmis. Engum fj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman \u00edefnahagsreikningi.(v) Vir\u00f0isr\u00fdrnun fj\u00e1reignaFj\u00e1reignir sem ekki eru metnar \u00e1 gangvir\u00f0i gegnum rekstrarreikning eru metnar \u00e1 hverjum reikningsskiladegitil a\u00f0 kanna hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun. Fj\u00e1reign hefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6garv\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflega skr\u00e1ningu eignarinnarbenda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi af eigninni ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1reignasem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annars vegar og n\u00favirtuv\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna me\u00f0 hlutl\u00e6gum h\u00e6tti atbur\u00f0um sem or\u00f0i\u00f0 hafaeftir a\u00f0 vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. Bakf\u00e6rsla vir\u00f0isr\u00fdrnunar fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i er f\u00e6r\u00f0 \u00ed rekstrarreikning. Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__68": {
"value": "d. Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 samanstendur af \u00f3bundnum innst\u00e6\u00f0um hj\u00e1 fj\u00e1rm\u00e1lastofnunum og au\u00f0seljanlegum fj\u00e1reignumsem eru \u00e1 gjalddaga innan \u00feriggja m\u00e1na\u00f0a fr\u00e1 kaupdegi, au\u00f0veldlega er h\u00e6gt a\u00f0 umbreyta \u00ed rei\u00f0uf\u00e9 ogh\u00e6tta \u00e1 ver\u00f0breytingum er \u00f3veruleg.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__69": {
"value": "e. A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og eru s\u00ed\u00f0an metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__70": {
"value": "f. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun. Innifalinn er kostna\u00f0ur sem rekja m\u00e1 beint til kaupa \u00e1 eigninni.Kostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstrarfj\u00e1rmuna er eignf\u00e6r\u00f0ur \u00feegar l\u00edklegt er tali\u00f0 a\u00f0\u00e1vinningur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anleganh\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.Afskriftir eru reikna\u00f0ar af afskrifanlegri fj\u00e1rh\u00e6\u00f0, sem er kostna\u00f0arver\u00f0 a\u00f0 fr\u00e1dregnu ni\u00f0urlagsver\u00f0i. Afskriftireru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0urn\u00fdtingart\u00edmi greinist \u00feannig:Fasteignir .....................................................................................................................................25 - 50 \u00e1rA\u00f0rir rekstrarfj\u00e1rmunir ................................................................................................................3 - 10 \u00e1rAfskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__71": {
"value": "g. LeigusamningarVi\u00f0 upphaf samnings leggur samst\u00e6\u00f0an mat \u00e1 \u00fea\u00f0 hvort samningur e\u00f0a hluti hans feli \u00ed s\u00e9r leigusamning.Samningur er leigusamningur a\u00f0 hluta e\u00f0a heild ef hann felur \u00ed s\u00e9r r\u00e9tt til yfirr\u00e1\u00f0a tiltekinnar eignar \u00e1tilteknu t\u00edmabili \u00ed skiptum fyrir endurgjald.Vi\u00f0 upphaf e\u00f0a breytingu \u00e1 samningi sem felur \u00ed s\u00e9r leiguhluta \u00fathlutar samst\u00e6\u00f0an endurgjaldinu \u00e1 s\u00e9rhvernleiguhluta \u00e1 grundvelli sj\u00e1lfst\u00e6\u00f0s ver\u00f0s hvers hlutar fyrir sig. Fyrir leigusamninga um fasteignir hefursamst\u00e6\u00f0an hins vegar kosi\u00f0 a\u00f0 a\u00f0greina ekki leiguhluta fr\u00e1 \u00f6\u00f0rum hlutum samningsins og f\u00e6rir \u00fe\u00e1 sem einnleigusamning.Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leiguskuldarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0til fyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og a\u00f0 fr\u00e1dregnumleigu\u00edlvilnunum sem samst\u00e6\u00f0an hefur fengi\u00f0.Leigueignin er afskrifu\u00f0 l\u00ednulega fr\u00e1 upphafi til loka leigusamningsins, nema \u00feegar eignarhald flyst yfir tilsamst\u00e6\u00f0unnar \u00ed lok leigut\u00edmabilsins e\u00f0a ef kostna\u00f0arver\u00f0 leigueignarinnar endurspeglar a\u00f0 samst\u00e6\u00f0anmuni n\u00fdta s\u00e9r kaupr\u00e9tt \u00ed lok leigut\u00edmabilsins. \u00cd \u00feeim tilfellum er leigueignin afskrifu\u00f0 \u00e1 n\u00fdtingart\u00edmaeignarinnar, sem er \u00e1kvar\u00f0a\u00f0ur me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og notu\u00f0 er fyrir a\u00f0ra fastafj\u00e1rmuni samst\u00e6\u00f0unnar.Jafnframt er vir\u00f0i leigueignar l\u00e6kka\u00f0 reglubundi\u00f0 um sem nemur vir\u00f0isr\u00fdrnun hennar, ef einhver er, oglei\u00f0r\u00e9tt vegna endurmats leiguskuldarinnar.Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins.Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota vexti sem eru \u00edgildi l\u00e1nt\u00f6kuvaxta samst\u00e6\u00f0unnar \u00e1 samningsdegi.Samst\u00e6\u00f0an \u00e1kvar\u00f0ar vexti af n\u00fdju l\u00e1nsf\u00e9 me\u00f0 \u00fev\u00ed a\u00f0 s\u00e6kja vaxtauppl\u00fdsingar vegna \u00f3l\u00edkra fj\u00e1rm\u00f6gnunarlei\u00f0aog gerir tilteknar a\u00f0laganir til a\u00f0 endurspegla skilm\u00e1la leigusamningsins og eiginleika eignarinnar sem erleig\u00f0.Leiguskuldin er f\u00e6r\u00f0 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta. H\u00fan er endurmetin\u00feegar breyting ver\u00f0ur \u00e1 framt\u00ed\u00f0arleigugrei\u00f0slum vegna breytinga \u00e1 v\u00edsit\u00f6lu e\u00f0a v\u00f6xtum.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__72": {
"value": "h. \u00d3efnislegar eignir",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__73": {
"value": "(i) Vi\u00f0skiptavildVi\u00f0skiptavild mynda\u00f0ist vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9lagi. Eftir upphaflega skr\u00e1ningu er vi\u00f0skiptavild metin \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun.Vir\u00f0ispr\u00f3f er framkv\u00e6mt \u00e1rlega e\u00f0a oftar ef atbur\u00f0ir e\u00f0a breytingar gefa til kynna vir\u00f0isr\u00fdrnun \u00e1 b\u00f3kf\u00e6r\u00f0uver\u00f0i vi\u00f0skiptavildar. Vi\u00f0skiptavildinni er r\u00e1\u00f0stafa\u00f0 \u00e1 yfirt\u00f6kudegi til allra sj\u00f3\u00f0skapandi einingasamst\u00e6\u00f0unnar sem \u00e6tla\u00f0 er a\u00f0 nj\u00f3ti samleg\u00f0ar af sameiningunni \u00f3h\u00e1\u00f0 \u00fev\u00ed hvort \u00f6\u00f0rum eignum e\u00f0askuldum hefur veri\u00f0 r\u00e1\u00f0stafa\u00f0 til \u00feessara eininga. Hver eining sem vi\u00f0skiptavild er r\u00e1\u00f0stafa\u00f0 til endurspeglarminnstu einingu innan samst\u00e6\u00f0unnar \u00fear sem fylgst er me\u00f0 vi\u00f0skiptavildinni sem hluta af innri stj\u00f3rnun.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__74": {
"value": "(ii) Vir\u00f0isr\u00fdrnun eigna sem ekki teljast fj\u00e1reignirEignir sem hafa \u00f3tilgreindan n\u00fdtingart\u00edma eru ekki afskrifa\u00f0ar en fara \u00e1rlega \u00ed vir\u00f0ispr\u00f3f. Hven\u00e6r sematbur\u00f0ir e\u00f0a breyttar a\u00f0st\u00e6\u00f0ur valda \u00fev\u00ed a\u00f0 v\u00edsbendingar eru um a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 s\u00e9 ekki enduheimtanlegtfara \u00fe\u00e6r \u00ed gegnum mat \u00e1 vir\u00f0isr\u00fdrnun. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar e\u00f0a fj\u00e1rskapandieiningar er h\u00e6rra en endurheimtanleg fj\u00e1rh\u00e6\u00f0 hennar. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 eignar e\u00f0a fj\u00e1rskapandieiningar er hreint gangvir\u00f0i \u00feeirra e\u00f0a n\u00fdtingarvir\u00f0i, hvort sem h\u00e6rra reynist. Til \u00feess a\u00f0 meta vir\u00f0isr\u00fdrnuner eignum skipt ni\u00f0ur \u00ed minnstu a\u00f0greinanlegu h\u00f3pa eigna sem mynda a\u00f0greinanlegt sj\u00f3\u00f0streymi. Eignir semekki teljast fj\u00e1reignir, a\u00f0rar en vi\u00f0skiptavild, eru metnar \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0 kanna hvortv\u00edsbendingar s\u00e9u um a\u00f0 r\u00fdrnun hafi minnka\u00f0 e\u00f0a horfi\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__75": {
"value": "i. V\u00e1tryggingasamningar(i) Skilgreining tryggingasamningaSamst\u00e6\u00f0an gefur \u00fat samninga sem flytja v\u00e1tryggingalega \u00e1h\u00e6ttu fr\u00e1 vi\u00f0skiptavinum til samst\u00e6\u00f0unnar. Me\u00f0v\u00e1tryggingasamningi tekur v\u00e1tryggjandinn a\u00f0 s\u00e9r v\u00e1tryggingar\u00e1h\u00e6ttu fr\u00e1 v\u00e1tryggingataka me\u00f0 \u00fev\u00ed a\u00f0sam\u00feykkja a\u00f0 b\u00e6ta tj\u00f3n vegna \u00e1kve\u00f0ins \u00f3viss atbur\u00f0ar \u00ed framt\u00ed\u00f0inni. V\u00e1trygginga\u00e1h\u00e6tta er \u00f6ll \u00e1h\u00e6tta, \u00f6nnur en fj\u00e1rhagsleg \u00e1h\u00e6tta, sem flutt er fr\u00e1 v\u00e1tryggingataka til \u00fatgefandav\u00e1tryggingasamnings, svo sem vegna eignatj\u00f3ns, slyss, sj\u00fakd\u00f3ms e\u00f0a andl\u00e1ts.Endurtryggingasamningar eru ger\u00f0ir til a\u00f0 draga \u00far \u00e1h\u00e6ttu samst\u00e6\u00f0unnar. Endurtryggjendur bera \u00fdmist\u00e1kve\u00f0i\u00f0 hlutfall af b\u00f3tafj\u00e1rh\u00e6\u00f0um e\u00f0a alla \u00e1h\u00e6ttu umfram umsamda fj\u00e1rh\u00e6\u00f0. Samst\u00e6\u00f0an hefur ekki gefi\u00f0\u00fat neina endurtryggingasamninga til \u00feri\u00f0ja a\u00f0ila.(ii)Reikningsskilaa\u00f0fer\u00f0ir vegna v\u00e1trygginga og endurtryggingasamningaV\u00e1tryggingasamningar - flokkunV\u00e1tryggingasamningum er skipt \u00ed s\u00f6fn samninga, greinaflokka, sem bera samb\u00e6rilega \u00e1h\u00e6ttu og er st\u00fdrtsaman. Vi\u00f0 upphaf samningst\u00edma, \u00feegar v\u00e1trygginga\u00e1h\u00e6tta flyst fr\u00e1 vi\u00f0skiptavinum til samst\u00e6\u00f0unnar, erv\u00e1tryggingasamningum innan greinaflokkanna skipt \u00ed tvo h\u00f3pa: \u00ed\u00feyngjandi samninga og a\u00f0ra samninga. Er\u00fear horft til v\u00e6nts hagna\u00f0ar \u00e1 undirliggjandi v\u00e1tryggingasamningum innan hvers greinaflokks \u00e1 t\u00edmabilinu.Samst\u00e6\u00f0an metur hvort samningur g\u00e6ti or\u00f0i\u00f0 \u00ed\u00feyngjandi byggt \u00e1 \u00fev\u00ed hvort samb\u00e6rilegir samningar semf\u00e9lagi\u00f0 hefur veri\u00f0 a\u00f0ili a\u00f0 hafi or\u00f0i\u00f0 \u00ed\u00feyngjandi mi\u00f0a\u00f0 vi\u00f0 \u00fe\u00e1 ver\u00f0lagningu sem \u00ed gildi er og undirliggjandi\u00e1h\u00e6ttu. \u00de\u00e1 geta m\u00f6gulegar breytingar \u00e1 utana\u00f0komandi \u00fe\u00e1ttum svo sem breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0ume\u00f0a lagaumhverfi haft \u00fear \u00e1hrif \u00e1. S\u00e9 samningur talinn \u00ed\u00feyngjandi vi\u00f0 upphaflega skr\u00e1ningu e\u00f0a \u00e1 \u00feeim t\u00edma\u00feegar a\u00f0st\u00e6\u00f0ur benda til \u00feess a\u00f0 samningur s\u00e9 \u00ed\u00feyngjandi er v\u00e6nt tap vi\u00f0komandi samninga f\u00e6rt \u00edrekstrarreikning. \u00cd samst\u00e6\u00f0unni er einn h\u00f3pur metinn \u00ed\u00feyngjandi.Samst\u00e6\u00f0an skiptir endurtryggingasamningum me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og l\u00fdst er h\u00e9r a\u00f0 ofan.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(iii) T\u00edmamark v\u00e1tryggingasamningaSamningst\u00edmabil er \u00e1kvar\u00f0a\u00f0 sem \u00fea\u00f0 t\u00edmabil sem v\u00e1trygg\u00f0ur a\u00f0ili getur gert kr\u00f6fu \u00e1 samst\u00e6\u00f0una umgrei\u00f0slu tj\u00f3nab\u00f3ta vegna v\u00e1trygg\u00f0s atbur\u00f0ar. Fyrir endurtryggingasamninga er samningst\u00edmabili\u00f0 s\u00e1 t\u00edmisem samst\u00e6\u00f0an getur gert kr\u00f6fu \u00e1 endurtryggjendur um grei\u00f0slu tj\u00f3nab\u00f3ta vegna v\u00e1trygg\u00f0s atbur\u00f0ar.Samningst\u00edmabil endar vi\u00f0 \u00fea\u00f0 t\u00edmamark \u00feegar samst\u00e6\u00f0an getur endurver\u00f0lagt vi\u00f0komandiv\u00e1tryggingasamning byggt \u00e1 undirliggjandi \u00e1h\u00e6ttu e\u00f0a ef samningi er breytt \u00e1 t\u00edmabilinu.(iv)Reikningsskilaa\u00f0fer\u00f0ir vi\u00f0 mat \u00e1 v\u00e1tryggingaskuld - einf\u00f6ldu\u00f0 \u00fathlutunara\u00f0fer\u00f0V\u00e1trygginga- og endurtryggingasamningar samst\u00e6\u00f0unnar falla allir undir einfalda\u00f0a \u00fathlutunara\u00f0fer\u00f0 IFRS17. A\u00f0fer\u00f0in einfaldar mat v\u00e1tryggingasamninga \u00ed samanbur\u00f0i vi\u00f0 almenna l\u00edkan sta\u00f0alsins, en f\u00e9l\u00f6gum erheimilt a\u00f0 beita a\u00f0fer\u00f0inni \u00e1 safn samninga \u00fear sem tryggingavernd spannar \u00e1r e\u00f0a skemur e\u00f0a \u00feegara\u00f0fer\u00f0in lei\u00f0ir til ni\u00f0urst\u00f6\u00f0u sem er ekki verulega fr\u00e1brug\u00f0in almenna l\u00edkaninu.\u00cd t\u00f6flunni m\u00e1 sj\u00e1 \u00e1kv\u00e6\u00f0i IFRS 17 um a\u00f0fer\u00f0ina og hver reikningsskilaa\u00f0fer\u00f0 samst\u00e6\u00f0unnar er.\u00c1kv\u00e6\u00f0i IFRS 17Reikningsskilaa\u00f0fer\u00f0 samst\u00e6\u00f0uEinf\u00f6ldu\u00f0 \u00fathlutunara\u00f0fer\u00f0: A\u00f0 \u00e1kve\u00f0num skilyr\u00f0um uppfylltum Allir samningar samst\u00e6\u00f0unnar heimild til beitingarer samst\u00e6\u00f0unni heimilt a\u00f0 beita eru til 12 m\u00e1na\u00f0a e\u00f0a styttri t\u00edma a\u00f0fer\u00f0inni \u00ed sta\u00f0 almennrar a\u00f0fer\u00f0arog falla \u00fev\u00ed sj\u00e1lfkrafa undir IFRS 17.einfalda \u00fathlutunara\u00f0fer\u00f0.Kostna\u00f0ur vi\u00f0 \u00f6flun \u00dear sem samningar eru \u00ed gildi \u00ed 12 Samst\u00e6\u00f0an eignf\u00e6rir kostna\u00f0 vi\u00f0 v\u00e1tryggingasamningam\u00e1nu\u00f0i e\u00f0a skemur m\u00e1 anna\u00f0hvort \u00f6flun l\u00edftryggingasamninga og gjaldf\u00e6ra kostna\u00f0 vi\u00f0 \u00f6flun dreifir kostna\u00f0i yfir v\u00e6ntan samninga \u00feegar hann fellur til e\u00f0a me\u00f0all\u00edft\u00edma \u00feeirra. Kostna\u00f0ur eignf\u00e6ra og f\u00e6ra til gjalda \u00e1 vi\u00f0 \u00f6flun samninga tilheyrir v\u00e6ntum l\u00edft\u00edma samninga.skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar. Annar kostna\u00f0ur vi\u00f0 \u00f6flun samninga er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til.Skuldbinding vegna eftirst\u00e6\u00f0rar \u00deegar ekki er til sta\u00f0ar verulegur Allir samningar samst\u00e6\u00f0unnar v\u00e1tryggingaverndarfj\u00e1rm\u00f6gnunar\u00fe\u00e1ttur \u00ed tengslum vi\u00f0 eru til 12 m\u00e1na\u00f0a e\u00f0a skemur og skuldbindingu vegna eftirst\u00e6\u00f0rar \u00fev\u00ed eru \u00feeir ekki n\u00favirtir.v\u00e1tryggingaverndar e\u00f0a \u00feegar t\u00edmabil \u00fej\u00f3nustu og gjalddagar vegna \u00feeirrar \u00fej\u00f3nustu er innan 12 m\u00e1na\u00f0a t\u00edmabils \u00fearf ekki a\u00f0 n\u00favir\u00f0a skuldbindinguna.Skuldbinding vegna or\u00f0inna tj\u00f3na\u00dear sem b\u00faist er vi\u00f0 a\u00f0 tj\u00f3nab\u00e6tur \u00cd samr\u00e6mi vi\u00f0 reglur Solvency II s\u00e9u greiddar innan \u00e1rs er ekki \u00fe\u00f6rf \u00e1 hefur samst\u00e6\u00f0an n\u00favirt a\u00f0 n\u00favir\u00f0a skuldbindinguna. Ef tj\u00f3naskuld samst\u00e6\u00f0unnar og t\u00edmalengd grei\u00f0slufl\u00e6\u00f0is tj\u00f3nab\u00f3ta beitir \u00feeirri a\u00f0fer\u00f0 \u00e1fram.er til lengri t\u00edma en eins \u00e1rs \u00fearf a\u00f0 n\u00favir\u00f0a skuldbindinguna.Fj\u00e1rmagnsli\u00f0ir Heimilt er a\u00f0 a\u00f0greina hluta af Breyting \u00e1 skuldbindingu vegna v\u00e1tryggingasamningahreyfingum \u00e1 skuldbindingu vegna or\u00f0inna tj\u00f3na sem stafar af or\u00f0inna tj\u00f3na sem stafa af breytingum \u00e1 v\u00f6xtum til breytingum \u00e1 v\u00f6xtum til n\u00favir\u00f0ingarn\u00favir\u00f0ingar er f\u00e6r\u00f0ur \u00ed og s\u00fdna \u00e1 me\u00f0al annarrar rekstrarreikning undir heildarafkomu.fj\u00e1rmagnsli\u00f0i v\u00e1tryggingasamninga.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(v) Upphafleg skr\u00e1ningSamst\u00e6\u00f0an f\u00e6rir \u00fatgefna v\u00e1tryggingasamninga \u00ed reikningsskilin vi\u00f0 upphaf \u00feess t\u00edmabils semv\u00e1tryggingavernd n\u00e6r yfir e\u00f0a \u00feegar a\u00f0st\u00e6\u00f0ur benda til \u00feess a\u00f0 samningurinn s\u00e9 \u00ed\u00feyngjandi. (vi) S\u00ed\u00f0ara matSkuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1trtyggingaverndar \u00ed lok hvers reikningsskilat\u00edmabils samanstendur afskuldbindingu \u00ed upphafi t\u00edmabils a\u00f0 vi\u00f0b\u00e6ttum m\u00f3tteknum tekjum vegna v\u00e1tryggingasamninga a\u00f0fr\u00e1dregnum \u00feeim tekjum sem samst\u00e6\u00f0an f\u00e6rir \u00ed rekstrarreikning vegna veittrar v\u00e1tryggingaverndar \u00e1t\u00edmabilinu.\u00c1 uppgj\u00f6rsdegi metur samst\u00e6\u00f0an hvort a\u00f0 skuldbinding vegna or\u00f0inna tj\u00f3na s\u00e9 n\u00e6gjanleg me\u00f0 \u00fev\u00ed a\u00f0 metav\u00e6ntar tj\u00f3nagrei\u00f0slur. Mat samst\u00e6\u00f0unnar innifelur \u00e1 \u00f3hlutdr\u00e6gan h\u00e1tt allar uppl\u00fdsingar sem samst\u00e6\u00f0anhefur a\u00f0gang a\u00f0 e\u00f0a getur afla\u00f0 s\u00e9r \u00e1n \u00f3h\u00f3flegs kostna\u00f0ar e\u00f0a fyrirhafnar um t\u00edmasetningu og \u00f3vissu umframt\u00ed\u00f0arfj\u00e1rfl\u00e6\u00f0i v\u00e1tryggingasamninga. Mati\u00f0 felur \u00ed s\u00e9r besta mat samst\u00e6\u00f0unnar \u00e1 reikningsskiladegia\u00f0laga\u00f0 fyrir innri kostna\u00f0i, n\u00favir\u00f0ingu sem og framt\u00ed\u00f0arkostna\u00f0i vegna uppgj\u00f6rs tj\u00f3na. A\u00f0fer\u00f0in er \u00fev\u00ed s\u00fasama og samkv\u00e6mt Solvency II.(vii)Breytingar og afskr\u00e1ning v\u00e1tryggingasamninga\u00deegar samningi er breytt en breytingin felur ekki \u00ed s\u00e9r a\u00f0 afskr\u00e1 beri samninginn, f\u00e6rir samst\u00e6\u00f0an fj\u00e1rh\u00e6\u00f0irvegna breytingarinnar sem a\u00f0l\u00f6gun \u00e1 skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar.V\u00e1tryggingasamningur er afskr\u00e1\u00f0ur ef samningi er breytt \u00feannig a\u00f0 breytingin felur \u00ed s\u00e9r a\u00f0 beita beriannarri matsa\u00f0fer\u00f0 vi\u00f0 mat \u00e1 samningnum e\u00f0a hluta samningsins beri a\u00f0 meta \u00ed samr\u00e6mi vi\u00f0 a\u00f0ra sta\u00f0la,samningst\u00edmi breytist verulega e\u00f0a ef breytingin felur \u00ed s\u00e9r a\u00f0 flokka beri samninginn \u00e1 annan h\u00e1tt en gertvar vi\u00f0 upphaflega skr\u00e1ningu. \u00cd sl\u00edkum tilfellum afskr\u00e1ir samst\u00e6\u00f0an upphaflega samninginn og f\u00e6rir breyttasamninginn sem n\u00fdjan samning.V\u00e1tryggingasamningur er afskr\u00e1\u00f0ur ef r\u00e9ttindi og skyldur tengdar honum eru ekki lengur til sta\u00f0ar \u00fear semsamningi hefur veri\u00f0 sagt upp e\u00f0a hann er \u00fatrunninn.(viii)Skuldbinding vegna v\u00e1tryggingasamningaSkuldbindingu vegna v\u00e1tryggingasamninga er skipt \u00ed skuldbindingu vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndarog skuldbindingu vegna or\u00f0inna tj\u00f3na.Skuldbinding vegna eftirst\u00e6\u00f0rar v\u00e1tryggingaverndar samanstendur af innborgu\u00f0um tekjum vegnav\u00e1tryggingaverndar sem tilheyrir s\u00ed\u00f0ari t\u00edmabilum, eignf\u00e6r\u00f0um kostna\u00f0i vi\u00f0 \u00f6flun samninga, skuldbindinguvegna \u00ed\u00feyngjandi samninga og vi\u00f0skiptaskuldum sem tilheyra eftirst\u00e6\u00f0ri v\u00e1tryggingavernd.Skuldbinding vegna or\u00f0inna tj\u00f3na samanstendur af besta mati samst\u00e6\u00f0unnar \u00e1 v\u00e6ntu gildi e\u00f0a me\u00f0altali \u00e1n\u00favirtu grei\u00f0slufl\u00e6\u00f0i skuldbindingarinnar og \u00f6ryggis\u00e1lagi vegna \u00feeirrar \u00f3vissu sem mati\u00f0 felur \u00ed s\u00e9r. Me\u00f0\u00f6ryggis\u00e1laginu er skuldbindingin f\u00e6r\u00f0 innan \u00e6skilegs \u00f6ryggisbils. \u00datreikningur \u00e1 \u00f6ryggis\u00e1laginu byggir \u00e1t\u00f6lfr\u00e6\u00f0ilegum a\u00f0fer\u00f0um (VaR) og er ni\u00f0ursta\u00f0an birt sem \u00f6ryggisbil \u00ed samr\u00e6mi vi\u00f0 sk\u00fdringu nr. 24.Skuldbindingin samanstendur auk \u00feess af \u00e1g\u00f3\u00f0ahlutdeild og vi\u00f0skiptaskuldum sem tilheyra or\u00f0num tj\u00f3num. Samst\u00e6\u00f0an mi\u00f0ar vi\u00f0 vaxtak\u00farfu EIOPA vi\u00f0 n\u00favir\u00f0ingu tj\u00f3naskuldar enda hefur \u00edtarleg greining og r\u00fdni fari\u00f0fram \u00e1 k\u00farfunum \u00e1\u00f0ur en \u00fe\u00e6r eru birtar.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:i. V\u00e1tryggingasamningar, frh.:(ix)Fj\u00e1rfestingar \u00fear sem fj\u00e1rfestingar\u00e1h\u00e6tta er borin af l\u00edftryggingatakaFj\u00e1rfestingar me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka eru fj\u00e1reignir \u00ed eigu samst\u00e6\u00f0unnar semv\u00e1tryggingatakar \u00ed s\u00f6fnunarl\u00edftryggingum hafa vali\u00f0 og bera fj\u00e1rfestingar\u00e1h\u00e6ttu af samkv\u00e6mt skilm\u00e1lums\u00f6fnunarl\u00edftrygginga. L\u00edftryggingaskuld me\u00f0 fj\u00e1rfestingar\u00e1h\u00e6ttu l\u00edftryggingataka er skuldbindingsamst\u00e6\u00f0unnar gagnvart umr\u00e6ddum l\u00edftryggingat\u00f6kum a\u00f0 s\u00f6mu fj\u00e1rh\u00e6\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInsuranceContracts",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__76": {
"value": "j. Eigi\u00f0f\u00e9(i) Hlutaf\u00e9\u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eiginf\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__78": {
"value": "l. Afkoma af v\u00e1tryggingasamningum(i) Tekjur af v\u00e1tryggingasamningumTekjur af v\u00e1tryggingasamningum eru tekjur vegna veittrar v\u00e1tryggingaverndar \u00e1 \u00e1rinu. Samst\u00e6\u00f0an f\u00e6rir tiltekna i\u00f0gj\u00f6ld hlutfallslega yfir \u00fea\u00f0 t\u00edmabil sem v\u00e1tryggingavernd n\u00e6r til. Ef v\u00e1trygginga\u00e1h\u00e6tta felur \u00ed s\u00e9r a\u00f0kostna\u00f0ur vegna \u00e1kve\u00f0inna v\u00e1tryggingasamninga er verulega fr\u00e1brug\u00f0in hlutfallslegri tekjuf\u00e6rslu eru tekjurf\u00e6r\u00f0ar til samr\u00e6mis vi\u00f0 v\u00e6ntan kostna\u00f0 af v\u00e1tryggingarsamningum me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 jafna samantekjum \u00e1 m\u00f3ti gj\u00f6ldum.(ii) Kostna\u00f0ur af v\u00e1tryggingasamningumKostna\u00f0ur af v\u00e1tryggingasamningum samanstendur af tj\u00f3num \u00e1rsins \u00e1samt rekstrarkostna\u00f0i afv\u00e1tryggingasamningum.Tj\u00f3nlausir vi\u00f0skiptavinir samst\u00e6\u00f0unnar sem eru \u00ed Stofni f\u00e1 hluta i\u00f0gjalda sinna endurgreidd \u00e1rlega.Endurgrei\u00f0slan (\u00e1g\u00f3\u00f0ahlutdeild) er tilgreind sem kostna\u00f0ur af v\u00e1tryggingasamningum.Tj\u00f3n \u00e1rsins \u00ed rekstrarreikningi samanstanda af greiddum tj\u00f3num \u00e1 \u00e1rinu \u00e1samt breytingu \u00e1 tj\u00f3naskuld. (iii) Afkoma af endurtryggingasamningumAfkoma af endurtryggingasamningum samanstendur af hluta endurtryggjenda \u00ed tekjum afv\u00e1tryggingasamningum, hluta endurtryggjenda \u00ed tj\u00f3num, umbo\u00f0slaunum og \u00f6\u00f0rum tekjum fr\u00e1endurtryggjendum.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__79": {
"value": "m. Tekjur og gj\u00f6ld affj\u00e1rfestingum(i) Vaxtatekjur og vaxtagj\u00f6ldVaxtatekjur og vaxtagj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti. Me\u00f0al vaxtatekna eru aff\u00f6ll,yfirver\u00f0 og annar mismunur sem er \u00e1 upphaflegu b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1rm\u00e1lagerninga og fj\u00e1rh\u00e6\u00f0a \u00e1 gjalddagami\u00f0a\u00f0 vi\u00f0 virka vexti.Vaxtatekjur og vaxtagj\u00f6ld \u00ed rekstrarreikningi innifela vexti af fj\u00e1reignum og fj\u00e1rskuldum sem metin eru \u00e1afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 a\u00f0fer\u00f0 virkra vaxta og vexti af handb\u00e6ru f\u00e9.(ii) Ar\u00f0stekjurAr\u00f0stekjur af fj\u00e1reignum \u00e1 gangvir\u00f0i gegnum rekstrarreikning eru f\u00e6r\u00f0ar \u00ed rekstrarreikning og yfirlit yfirheildarafkomu \u00feegar r\u00e9ttur samst\u00e6\u00f0unnar til a\u00f0 taka vi\u00f0 grei\u00f0slum er sta\u00f0festur, l\u00edklegt er a\u00f0 efnahagslegur\u00e1vinningur sem tengist ar\u00f0inum renni til samst\u00e6\u00f0unnar, og upph\u00e6\u00f0 ar\u00f0sins er h\u00e6gt a\u00f0 m\u00e6la me\u00f0\u00e1rei\u00f0anlegum h\u00e6tti. (iii) Gangvir\u00f0isbreytingar fj\u00e1reignaGangvir\u00f0isbreytingar ver\u00f0br\u00e9fa samanstanda af s\u00f6luhagna\u00f0i e\u00f0a s\u00f6lutapi ver\u00f0br\u00e9fa, gangvir\u00f0isbreytingumog vaxtatekjum af ver\u00f0br\u00e9fum sem f\u00e6r\u00f0 eru \u00e1 gangvir\u00f0i.(iv) GengismunurGengismunur samanstendur af breytingum eigna og skulda \u00ed erlendum gjaldmi\u00f0lum. Nett\u00f3 gengismunur erf\u00e6r\u00f0ur \u00ed rekstrarreikning og yfirlit yfir heildarafkomu me\u00f0 fj\u00e1rmunatekjum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__80": {
"value": "n. Rekstrarkostna\u00f0urRekstrarkostna\u00f0ur samanstendur af launakostna\u00f0i, \u00e1g\u00f3\u00f0ahlutdeild, marka\u00f0skostna\u00f0i,uppl\u00fdsingat\u00e6knikostna\u00f0i, skrifstofu- og stj\u00f3rnunarkostna\u00f0i, kostna\u00f0i vi\u00f0 rekstur h\u00fasn\u00e6\u00f0is, afskriftumrekstrarfj\u00e1rmuna, afskriftum leigueigna og \u00f6\u00f0rum kostna\u00f0i.Rekstrarkostna\u00f0i samst\u00e6\u00f0unnar er skipt \u00e1 kostna\u00f0 af v\u00e1tryggingastarfsemi, kostna\u00f0 af fj\u00e1rfestingastarfsemiog annan rekstrarkostna\u00f0. Skiptingin er bygg\u00f0 \u00e1 mati stj\u00f3rnenda hverju sinni.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__81": {
"value": "o. Fj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasamningaFj\u00e1rmagnsli\u00f0ir v\u00e1tryggingasaminga eru t\u00e6knilegar vaxta- og gengisbreytingar tj\u00f3naskuldar, \u00fe.e. breyting \u00e1tj\u00f3naskuld eldri \u00e1ra sem rekja m\u00e1 til breytinga \u00e1 hagr\u00e6num \u00fe\u00e1ttum, \u00fe.e. gengi gjaldmi\u00f0la, vaxta ogv\u00f6xtunar. Um er a\u00f0 r\u00e6\u00f0a mat \u00e1 \u00feeirri fj\u00e1rhagslegu \u00e1h\u00e6ttu sem fylgir mati \u00e1 tj\u00f3naskuld.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__82": {
"value": "p. TekjuskatturTekjuskattur af afkomu \u00e1rsins samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskatturer f\u00e6r\u00f0ur \u00ed rekstrarreikning nema a\u00f0 \u00fev\u00ed marki sem hann var\u00f0ar li\u00f0i sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00edyfirlit um heildarafkomu, en \u00ed \u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskyldshagna\u00f0ar \u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0sluvegna fyrri \u00e1ra.37 Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:p. Tekjuskattur, frh:Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna\u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0urtekjuskattur er ekki f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna vegna upphaflegrar skr\u00e1ningar eigna e\u00f0a skuldasem hafa ekki \u00e1hrif \u00e1 reikningshaldslega e\u00f0a skattalega afkomu.Fresta\u00f0ur tekjuskattur er metinn me\u00f0 \u00fev\u00ed skatthlutfalli sem b\u00faist er vi\u00f0 a\u00f0 ver\u00f0i lagt \u00e1 t\u00edmabundna mismuni\u00feegar \u00feeir sn\u00faast vi\u00f0, byggt \u00e1 l\u00f6gum sem \u00f6\u00f0last hafa gildi me\u00f0 formlegum h\u00e6tti e\u00f0a \u00ed reynd \u00e1 uppgj\u00f6rsdegi.Skatteign og tekjuskattskuldbindingu er jafna\u00f0 saman \u00feegar til sta\u00f0ar er lagalegur r\u00e9ttur til a\u00f0 jafna samantekjuskattsskuld og skatteign og \u00feegar skattarnir munu ver\u00f0a lag\u00f0ir \u00e1 af s\u00f6mu skattyfirv\u00f6ldum \u00e1 samafyrirt\u00e6ki, e\u00f0a \u00e1 fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega. Skatteign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i til r\u00e1\u00f0st\u00f6funar \u00edframt\u00ed\u00f0inni, sem unnt ver\u00f0ur a\u00f0 n\u00fdta eignina \u00e1 m\u00f3ti. Skatteign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__83": {
"value": "r. Hagna\u00f0ur \u00e1 hlutSamst\u00e6\u00f0an birtir \u00ed \u00e1rsreikningnum grunnhagna\u00f0 \u00e1 hlut og \u00feynntan hagna\u00f0 \u00e1 hlut fyrir almenna hluti \u00edf\u00e9laginu. Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall afkomu, sem r\u00e1\u00f0stafa\u00f0 er til almennra hluthafa \u00edf\u00e9laginu, og vegins me\u00f0alfj\u00f6lda \u00fatistandandi almennra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0urme\u00f0 \u00fev\u00ed a\u00f0 lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkra hluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0gefa \u00fat \u00ed samr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamninga starfsmanna.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__84": {
"value": "s. Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttur er hluti samst\u00e6\u00f0unnar sem f\u00e6st vi\u00f0 vi\u00f0skipti og er f\u00e6r um a\u00f0 afla tekna og stofna til gjalda a\u00f0me\u00f0t\u00f6ldum tekjum og gj\u00f6ldum vegna vi\u00f0skipta vi\u00f0 a\u00f0ra hluta samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__85": {
"value": "t. N\u00fdir reikningsskilasta\u00f0lar sem hafa ekki teki\u00f0 gildiSamst\u00e6\u00f0an hefur beitt s\u00f6mu reikningsskilaa\u00f0fer\u00f0um \u00e1 \u00e1runum 2024 og 2023.Nokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda fyrir fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2024 og heimilter a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. Samst\u00e6\u00f0an hefur ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrirgildist\u00edma vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "is",
"entity": "scheme:213800R3IXBON2LBEI63",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}