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"value": "1. Almennar uppl\u00fdsingarMeginstarfsemi samst\u00e6\u00f0unnar er framlei\u00f0sla og sala \u00e1 vei\u00f0arf\u00e6rum, \u00edhlutum \u00feeirra og ofurk\u00f6\u00f0lum. M\u00f3\u00f0urf\u00e9lagi\u00f0, Hampi\u00f0jan hf., erhlutaf\u00e9lag og starfar \u00e1 grundvelli laga nr. 2/1995 um hlutaf\u00e9l\u00f6g.Hampi\u00f0jan hf., \u201ef\u00e9lagi\u00f0\u201c, er me\u00f0 heimilisfesti \u00e1 \u00cdslandi a\u00f0 Skarfag\u00f6r\u00f0um 4 \u00ed Reykjav\u00edk. Samst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins fyrir \u00e1ri\u00f0 2025hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem v\u00edsa\u00f0 er til \u00ed heild sem \u201esamst\u00e6\u00f0unnar\u201c og til einstakra f\u00e9laga sem\u201esamst\u00e6\u00f0uf\u00e9laga\u201c. Lista yfir d\u00f3tturf\u00e9l\u00f6g er a\u00f0 finna \u00ed sk\u00fdringu 30.F\u00e9lagi\u00f0 er almenningshlutaf\u00e9lag og skr\u00e1\u00f0 \u00ed Kauph\u00f6ll \u00cdslands (NASDAQ Iceland hf.).Stj\u00f3rn f\u00e9lagsins sam\u00feykkti \u00feessi reikningsskil 5. mars 2026.27. \u00d6nnur m\u00e1l\u00deann 21. mars 2025 var sam\u00feykkt \u00e1 a\u00f0alfundi f\u00e9lagsins a\u00f0 grei\u00f0a ar\u00f0 1,1 kr. \u00e1 hlut. Ar\u00f0urinn var a\u00f0 fj\u00e1rh\u00e6\u00f0 4.772 \u00fe\u00fasund evra vargreiddur \u00e1 \u00e1rinu.",
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"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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"value": "2. Reikningsskilaa\u00f0fer\u00f0irHelstu reikningsskilaa\u00f0fer\u00f0ir sem beitt var vi\u00f0 ger\u00f0 \u00feessara reikningsskila eru tilgreindar h\u00e9r \u00e1 eftir. \u00deessum a\u00f0fer\u00f0um var beitt \u00e1samr\u00e6mdan h\u00e1tt \u00e1 b\u00e6\u00f0i \u00e1rin sem sett eru fram, nema anna\u00f0 s\u00e9 teki\u00f0 fram. 2.1 Grundv\u00f6llur reikningsskila\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir afEvr\u00f3pusambandinu, auk vi\u00f0b\u00f3tarkrafna \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006.\u00c1rsreikningurinn er ger\u00f0ur samkv\u00e6mt kostna\u00f0arver\u00f0sa\u00f0fer\u00f0 a\u00f0 \u00fev\u00ed undanskildu a\u00f0 eignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum eru ger\u00f0ir upp \u00e1gangvir\u00f0i. \u00c1rsreikningurinn er birtur \u00ed evrum, sem er starfr\u00e6kslugjaldmi\u00f0ill m\u00f3\u00f0urf\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru \u00ed \u00fe\u00fasundum evra nemaanna\u00f0 s\u00e9 teki\u00f0 fram.Ger\u00f0 \u00e1rsreikninga \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 nota\u00f0ar s\u00e9u tilteknar a\u00f0fer\u00f0ir vi\u00f0 reikningshaldslegtmat. N\u00e1nar er greint fr\u00e1 \u00feeim a\u00f0fer\u00f0um \u00ed sk\u00fdringu nr. 4.2.1.1 Beiting n\u00fdrra og endursko\u00f0a\u00f0ra reikningsskilasta\u00f0laN\u00fdir reikningsskilasta\u00f0lar og breytingar \u00e1 st\u00f6\u00f0lumReikningsskilasta\u00f0lar, breytingar \u00e1 reikningsskilast\u00f6\u00f0lum og t\u00falkanir sem t\u00f3ku gildi fyrir reikningsskilat\u00edmabil sem hefjast 1. jan\u00faar 2025h\u00f6f\u00f0u \u00f3veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar. N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiNokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda fyrir fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2025 og heimilt er a\u00f0 beita fyrir gildist\u00f6ku\u00feeirra. Samst\u00e6\u00f0an hefur ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00e1rsreikningsins.i) IFRS 18 Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilumIFRS 18 mun koma \u00ed sta\u00f0 IAS 1 Framsetning reikningsskila og gildir fyrir \u00e1rsreikninga fyrir reikningsskilat\u00edmabil sem hefjast 1. jan\u00faar2027 e\u00f0a s\u00ed\u00f0ar. Me\u00f0 n\u00fdja sta\u00f0linum eru settar fram n\u00fdjar lykilkr\u00f6fur:*F\u00e9l\u00f6gum ber a\u00f0 flokka allar tekjur og gj\u00f6ld \u00ed fimm flokka \u00ed rekstrarreikningi, \u00fe.e. rekstur, fj\u00e1rfestingar, fj\u00e1rm\u00f6gnun, aflag\u00f0a starfsemi ogtekjuskatt. F\u00e9l\u00f6g \u00feurfa jafnframt a\u00f0 birta rekstrarafkomu sem skilgreinda millisamt\u00f6lu. Afkoma f\u00e9laga mun ekki breytast.*Afkomum\u00e6likvar\u00f0ar sem skilgreindir eru af stj\u00f3rnendum (e. MPM) eru settir fram \u00ed einni sk\u00fdringu \u00ed reikningsskilunum.*Auknar lei\u00f0beiningar um flokkun uppl\u00fdsinga \u00ed reikningsskilum eru veittar.\u00dev\u00ed til vi\u00f0b\u00f3tar, ber n\u00fa a\u00f0 nota rekstrarafkomu sem upphafsfj\u00e1rh\u00e6\u00f0 \u00ed sj\u00f3\u00f0streymisyfirliti, \u00feegar rekstrarhreyfingar eru settar fram me\u00f0\u00f3beinni a\u00f0fer\u00f0.Samst\u00e6\u00f0an er enn a\u00f0 meta \u00e1hrif n\u00fdja sta\u00f0alsins, einkum me\u00f0 tilliti til framsetningar rekstrarreiknings samst\u00e6\u00f0unnar,sj\u00f3\u00f0streymisyfirlits og vi\u00f0b\u00f3taruppl\u00fdsinga tengdar afkomum\u00e6likv\u00f6r\u00f0um stj\u00f3rnenda. Samst\u00e6\u00f0an er einnig a\u00f0 meta \u00e1hrifin af \u00fev\u00ed hverniguppl\u00fdsingar eru flokka\u00f0ar \u00ed reikningsskilum, \u00fear me\u00f0 tali\u00f0 vegna li\u00f0a sem n\u00fa eru flokka\u00f0ir sem \"anna\u00f0\". ii) A\u00f0rir reikningsskilasta\u00f0larEkki er b\u00faist vi\u00f0 a\u00f0 eftirfarandi n\u00fdir og breyttir reikningsskilasta\u00f0lar hafi veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar.- Flokkun og mat fj\u00e1rm\u00e1lagerninga (Breytingar \u00e1 IFRS 9 og IFRS 7); og- Samningar um n\u00e1tt\u00faruh\u00e1\u00f0a raforku (Breytingar \u00e1 IFRS 9 og IFRS 7)2.1.2 Skilgreining \u00e1 kennit\u00f6lum og hugt\u00f6kumEBITDARekstrarhagna\u00f0ur fyrir afskriftir, fj\u00e1rmagnsli\u00f0i og skatta. \u00c1hrif af rekstri hlutdeildarf\u00e9laga er ekki hluti af \u00fatreikningum \u00e1 EBITDA.Eiginfj\u00e1rhlutfallEigi\u00f0 f\u00e9 sem hlutfall af heildareignum.Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hagna\u00f0, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinuog s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r.\u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut \u00fear sem f\u00e9lagi\u00f0 hefur ekki gert kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn ogekki teki\u00f0 l\u00e1n sem eru breytanleg \u00ed hlutaf\u00e9.\u00c1v\u00f6xtunarkrafa (WACC) Vegi\u00f0 me\u00f0altal reikna\u00f0ra vaxta af l\u00e1nsf\u00e9 og eigin f\u00e9.2.2 Samst\u00e6\u00f0ureikningsskil(a) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0 \u00feegar h\u00fan hefur \u00e1kv\u00f6r\u00f0unarvald yfirfj\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. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0 eruf\u00e6r\u00f0 yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0um l\u00fdkur.Kaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0 sem gangvir\u00f0i tilgreindraeigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, aukkostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir og skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningufyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem erumfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem vi\u00f0skiptavild. Vi\u00f0skipti \u00e1 milli fyrirt\u00e6kja, innbyr\u00f0is st\u00f6\u00f0ur og \u00e1\u00e6tla\u00f0ur \u00f3innleystur hagna\u00f0ur af f\u00e6rslum \u00e1 milli fyrirt\u00e6kja samst\u00e6\u00f0unnar eru felldarni\u00f0ur \u00ed samst\u00e6\u00f0ureikningsskilunum. Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt, \u00fear sem \u00fe\u00f6rf er \u00e1, til a\u00f0 tryggja samr\u00e6mivi\u00f0 a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar.(b) Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru rekstrareiningar sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00ed en hefur ekki yfirr\u00e1\u00f0 yfir. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gumeru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1 kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapihlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hlutur hennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 a\u00f0ra heildarafkomu. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00edtapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rirsamst\u00e6\u00f0an ekki frekari tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6nd hlutdeildarf\u00e9lagsins.(c) Hlutdeildara\u00f0fer\u00f0Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapi d\u00f3ttur- og hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hluturhennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. M\u00f3ttekinn ar\u00f0ur er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1rfestingarinnar.Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00ed tapihlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rirsamst\u00e6\u00f0an ekki frekara tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga, gengist \u00ed \u00e1byrg\u00f0 e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6ndhlutdeildarf\u00e9lagsins.2.3 Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar vegna \u00f3l\u00edkra efnislegra e\u00f0a landfr\u00e6\u00f0ilegra \u00fe\u00e1tta sem eru m\u00f3ta\u00f0ir afst\u00fdringu og eftirliti stj\u00f3rnenda samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an skilgreinir starfsemina \u00ed sex rekstrar\u00fe\u00e6tti.2.4 Umreikningur \u00e1 erlendum gjaldmi\u00f0lum(a) Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill\u00cd reikningsskilum fyrirt\u00e6kja innan samst\u00e6\u00f0unnar eru li\u00f0ir f\u00e6r\u00f0ir \u00ed gjaldmi\u00f0li \u00feess efnahagslega umhverfis sem \u00feau starfa \u00ed(starfr\u00e6kslugjaldmi\u00f0illinn). Samst\u00e6\u00f0ureikningsskilin eru sett fram \u00ed \u00fe\u00fasundum evra, sem er b\u00e6\u00f0i starfr\u00e6kslugjaldmi\u00f0ill ogframsetningargjaldmi\u00f0ill f\u00e9lagsins.(b) Vi\u00f0skipti og st\u00f6\u00f0urVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0li eru umreiknu\u00f0 yfir \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 \u00fev\u00ed gengi sem er \u00ed gildi \u00e1 vi\u00f0skiptadeginum. Hagna\u00f0ur e\u00f0atap, sem stafa af uppgj\u00f6ri sl\u00edkra vi\u00f0skipta og af umreikningi \u00e1 gengi peningalegra eigna og skulda \u00ed erlendri mynt \u00ed lok \u00e1rsins, eru f\u00e6r\u00f0 \u00edrekstrarreikning.(c) F\u00e9l\u00f6g samst\u00e6\u00f0unnarAfkoma og efnahagur f\u00e9laga samst\u00e6\u00f0unnar \u00fear sem starfr\u00e6kslugjaldmi\u00f0ill er annar en framsetningargjaldmi\u00f0ilinn, eru umreiknu\u00f0 \u00edframsetningargjaldmi\u00f0ilinn me\u00f0 eftirfarandi h\u00e6tti: (i) eignir og skuldir efnahagsreiknings eru umreikna\u00f0ar \u00e1 gengi \u00ed lok \u00e1rsins(ii) li\u00f0ir rekstrarreiknings eru umreikna\u00f0ir \u00e1 me\u00f0algengi \u00e1rsins(iii) allar breytingar \u00e1 gengi sem af \u00feessu lei\u00f0a eru f\u00e6r\u00f0ar sem s\u00e9rgreindur li\u00f0ur me\u00f0al eigin fj\u00e1r2.5 Varanlegir rekstrarfj\u00e1rmunirTil fasteigna teljast fyrst og fremst verksmi\u00f0jur, netaverkst\u00e6\u00f0i og skrifstofur. Varanlegir rekstrarfj\u00e1rmunir eru tilgreindir \u00e1 upphaflegukostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Upphaflegt kostna\u00f0arver\u00f0 felur \u00ed s\u00e9r kostna\u00f0 sem rekja m\u00e1 beint til kaupa \u00e1 vi\u00f0komandieignum.Vi\u00f0b\u00f3tarfj\u00e1rfesting sem fellur til s\u00ed\u00f0ar er innifalin \u00ed b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar e\u00f0a f\u00e6r\u00f0 sem s\u00e9rgreind eign, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. \u00dea\u00f0gerist \u00fe\u00f3 einungis \u00feegar l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur, sem tengist fj\u00e1rfestingunni, muni \u00ed framt\u00ed\u00f0inni renna til samst\u00e6\u00f0unnarog a\u00f0 unnt s\u00e9 a\u00f0 meta kostna\u00f0arver\u00f0 me\u00f0 \u00f6ruggum h\u00e6tti. Vi\u00f0ger\u00f0ir og vi\u00f0hald eru gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1 \u00fev\u00ed t\u00edmabili \u00feegarstofna\u00f0 er til \u00feeirra.Land er ekki afskrifa\u00f0. Afskriftir annarra eigna eru reikna\u00f0ar \u00feannig a\u00f0 mismunur \u00e1 kostna\u00f0arver\u00f0i \u00feeirra og \u00e1\u00e6tlu\u00f0u hrakvir\u00f0i er dreiftl\u00ednulega \u00e1 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma eignanna, sem er eftirfarandi:V\u00e9lar og \u00f6nnur framlei\u00f0slut\u00e6ki ..................................................................................................................12-15 \u00e1rBifrei\u00f0ar ......................................................................................................................................................5-10 \u00e1rFasteignir ...................................................................................................................................................25-67 \u00e1rSkrifstofub\u00fana\u00f0ur, \u00e1h\u00f6ld og \u00fer\u00f3unarkostna\u00f0ur .........................................................................................3-5 \u00e1rEinkaleyfi ....................................................................................................................................................5-20 \u00e1rHugb\u00fana\u00f0ur ...............................................................................................................................................2-7 \u00e1rMeirih\u00e1ttar endurb\u00e6tur eru afskrifa\u00f0ar \u00e1 l\u00edft\u00edma vi\u00f0komandi eignar e\u00f0a \u00feeim t\u00edma sem l\u00ed\u00f0ur a\u00f0 n\u00e6stu meirih\u00e1ttar endurb\u00f3tum, hvortsem skemur er.Hrakvir\u00f0i eigna og n\u00fdtingart\u00edmi eru endursko\u00f0a\u00f0 \u00e1rlega og lei\u00f0r\u00e9tt, ef vi\u00f0 \u00e1.S\u00f6luhagna\u00f0ur og -tap reiknast sem mismunur s\u00f6luver\u00f0s a\u00f0 fr\u00e1dregnum kostna\u00f0i vi\u00f0 s\u00f6luna og b\u00f3kf\u00e6r\u00f0s ver\u00f0s seldra eigna \u00e1s\u00f6ludegi. S\u00f6luhagna\u00f0ur og -tap er f\u00e6rt \u00ed rekstrarreikning. \u00deegar endurmetnar eignir eru seldar eru fj\u00e1rh\u00e6\u00f0ir sem eru innifaldar \u00ed \u00f6\u00f0rumvarasj\u00f3\u00f0um og \u00feeim tengjast, f\u00e6r\u00f0ar yfir \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.2.6 \u00d3efnislegar eignir (a) Vi\u00f0skiptavildVi\u00f0skiptavild endurspeglar \u00fe\u00e1 fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem er umfram gangvir\u00f0i hluta samst\u00e6\u00f0unnar \u00ed hreinum a\u00f0greinanlegum eignumyfirtekins d\u00f3tturf\u00e9lags \u00e1 yfirt\u00f6kudegi. Vi\u00f0skiptavild vegna samruna og kaupa d\u00f3tturf\u00e9laga er hluti af \u00f3efnislegum eignumsamst\u00e6\u00f0unnar. Vi\u00f0skiptavild er metin \u00e1rlega a\u00f0 teknu tilliti til vir\u00f0isr\u00fdrnunar og er b\u00f3kf\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnu upps\u00f6fnu\u00f0uvir\u00f0isr\u00fdrnunartapi.Vi\u00f0skiptavild er skipt \u00e1 fj\u00e1rskapandi einingar \u00ed \u00fev\u00ed skyni a\u00f0 meta hana me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar, bygg\u00f0 \u00e1vir\u00f0isr\u00fdrnunarpr\u00f3fum \u00ed samr\u00e6mi vi\u00f0 IAS-sta\u00f0al 36, er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.(b) EinkaleyfiEinkaleyfi er tilkomi\u00f0 vegna kaupa \u00e1 \u00fatgefnum einkaleyfum og ums\u00f3knum \u00e1 \u00f6\u00f0rum einkaleyfum er tengjast framlei\u00f0sluv\u00f6rumsamst\u00e6\u00f0unnar. Einkaleyfin eru f\u00e6r\u00f0 \u00e1 kaupver\u00f0i e\u00f0a \u00e1\u00e6tlu\u00f0u kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum. (c) Hugb\u00fana\u00f0urHugb\u00fana\u00f0arleyfi sem hafa veri\u00f0 keypt eru eignf\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00feann kostna\u00f0 sem stofna\u00f0 var til vi\u00f0 a\u00f0 kaupa og koma \u00ed notkun \u00feessumtiltekna hugb\u00fana\u00f0i. Hugb\u00fana\u00f0ur er f\u00e6r\u00f0ur \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum.2.7 Vir\u00f0isr\u00fdrnun eignaEignir sem hafa \u00f3skilgreindan l\u00edft\u00edma og eru ekki afskrifa\u00f0ar \u00e1 kerfisbundinn h\u00e1tt eru metnar \u00e1rlega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Eignirsem eru afskrifa\u00f0ar eru sko\u00f0a\u00f0ar me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar \u00feegar breytingar \u00e1 umhverfi e\u00f0a atbur\u00f0ir benda til \u00feess a\u00f0 b\u00f3kf\u00e6rt ver\u00f0\u00feeirra s\u00e9 l\u00e6gra en endurheimtanlegt vir\u00f0i \u00feeirra. S\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla er f\u00e6r\u00f0 ef endurheimtanlegt vir\u00f0i \u00feeirra, sem er h\u00e6rra af nett\u00f3s\u00f6luver\u00f0i af fr\u00e1dregnum s\u00f6lukostna\u00f0i og notkunarvir\u00f0i, er l\u00e6gra en kostna\u00f0arver\u00f0 \u00feeirra a\u00f0 fr\u00e1dregnum afskriftum. \u00cdvir\u00f0isr\u00fdrnunarpr\u00f3fi eru eignir flokka\u00f0ar eins og m\u00f6gulegt er svo h\u00e6gt s\u00e9 a\u00f0 m\u00e6la \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi \u00feeirra.2.8 Fj\u00e1rfestingarEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum en d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum eru flokka\u00f0ir sem Eignahlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum. Eignahlutir \u00ed \u00f6\u00f0rumf\u00e9l\u00f6gum eru f\u00e6r\u00f0ir \u00e1 marka\u00f0svir\u00f0i m.v. matsdag \u00ed efnahagsreikningi, liggi \u00fea\u00f0 fyrir. Kaup og sala fj\u00e1rfestinga er f\u00e6r\u00f0 \u00e1 vi\u00f0skiptadegi - \u00feann dag sem samst\u00e6\u00f0an skuldbindur sig til a\u00f0 kaupa e\u00f0a selja eignina.2.9 Birg\u00f0ir Hr\u00e1efni eru metin \u00e1 innkaupsver\u00f0i. Kostna\u00f0arver\u00f0 vara \u00ed framlei\u00f0slu og fullunninna vara samanstendur af beinum launa- ogefniskostna\u00f0i \u00e1samt \u00f6\u00f0rum kostna\u00f0i sem beint e\u00f0a \u00f3beint tengist framlei\u00f0slu varanna. Kostna\u00f0arver\u00f0 er \u00e1kvar\u00f0a\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 nota\"fyrst inn-, fyrst \u00fat\" a\u00f0fer\u00f0ina (FIFO-a\u00f0fer\u00f0ina). Birg\u00f0ir samanstanda af netum, k\u00f6\u00f0lum, j\u00e1rnav\u00f6rum, vei\u00f0arf\u00e6rum, v\u00f6rum \u00ed vinnslu oghr\u00e1efnum til neta, ka\u00f0la og hleraframlei\u00f0slu. Ni\u00f0urf\u00e6rsla er f\u00e6r\u00f0 \u00e1 m\u00f3ti v\u00f6rum sem hreyfast h\u00e6gt.2.10 Vi\u00f0skiptakr\u00f6furVi\u00f0skiptakr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 fr\u00e1dreginni ni\u00f0urf\u00e6rslu til a\u00f0 m\u00e6ta \u00feeim kr\u00f6fum sem kunna a\u00f0 tapast. Ni\u00f0urf\u00e6rslan er bygg\u00f0\u00e1 mati \u00e1 taps\u00e1h\u00e6ttu gagnvart einst\u00f6kum kr\u00f6fum auk \u00feess sem \u00e1\u00e6tla\u00f0 tap \u00e1 l\u00edft\u00edma kr\u00f6funnar er f\u00e6rt vi\u00f0 upphaflega skr\u00e1ningu hennar.Kr\u00f6fur sem eru endanlega tapa\u00f0ar eru f\u00e6r\u00f0ar \u00fat \u00far b\u00f3kum samst\u00e6\u00f0unnar.2.11 Handb\u00e6rt f\u00e9 og \u00edgildi \u00feessHandb\u00e6rt f\u00e9 innifelur rei\u00f0uf\u00e9, inneignir \u00ed b\u00f6nkum og a\u00f0rar skammt\u00edmafj\u00e1rfestingar sem au\u00f0velt er a\u00f0 skipta \u00ed rei\u00f0uf\u00e9 og eru me\u00f0bindit\u00edma allt a\u00f0 \u00ferem m\u00e1nu\u00f0um. Yfirdr\u00e1ttur \u00ed banka er s\u00fdndur \u00ed l\u00e1nt\u00f6ku me\u00f0al skammt\u00edmaskulda \u00ed efnahagsreikningi.2.12 Hlutaf\u00e9Almennir hlutir eru flokka\u00f0ir sem eigi\u00f0 f\u00e9.Ef eitthvert f\u00e9lag samst\u00e6\u00f0unnar kaupir eigi\u00f0 hlutaf\u00e9 f\u00e9lagsins (eigin hlutabr\u00e9f) er endurgjaldi\u00f0 sem greitt er, a\u00f0 me\u00f0t\u00f6ldum \u00f6llumvi\u00f0b\u00f3tarkostna\u00f0i sem rekja m\u00e1 beint til kaupanna (a\u00f0 fr\u00e1dregnum tekjusk\u00f6ttum), dregi\u00f0 fr\u00e1 eigin f\u00e9 \u00fear til hlutirnir eru afskrifa\u00f0ir,endur\u00fatgefnir e\u00f0a \u00feeim r\u00e1\u00f0stafa\u00f0. \u00deegar sl\u00edkir hlutir eru s\u00ed\u00f0an seldir e\u00f0a endur\u00fatgefnir er hvers kyns endurgjald sem m\u00f3tteki\u00f0 er, a\u00f0fr\u00e1dregnum \u00f6llum vi\u00f0b\u00f3tarkostna\u00f0i vi\u00f0 vi\u00f0skiptin sem m\u00e1 rekja beint til kaupanna og tengdra \u00e1hrifa vegna tekjuskatta, innifali\u00f0 \u00ed eiginf\u00e9.2.13 L\u00e1nt\u00f6kurL\u00e1ntaka er f\u00e6r\u00f0 \u00ed upphafi \u00e1 gangvir\u00f0i en vi\u00f0 s\u00ed\u00f0ara mat \u00e1 afskrifu\u00f0 kostna\u00f0arver\u00f0i. L\u00e1nt\u00f6kukostna\u00f0ur sem telst hluti af v\u00f6xtum l\u00e1nsinser f\u00e6r\u00f0ur \u00e1 l\u00e1nst\u00edma me\u00f0 a\u00f0fer\u00f0 virkra vaxta en annar l\u00e1nt\u00f6kukostna\u00f0ur er gjaldf\u00e6r\u00f0ur um lei\u00f0 og hann fellur til.L\u00e1n eru flokku\u00f0 me\u00f0al skammt\u00edmaskulda ef \u00feau gjaldfalla innan 12 m\u00e1na\u00f0a annars eru \u00feau flokku\u00f0 me\u00f0al langt\u00edmaskulda.2.14 Fresta\u00f0ur tekjuskatturFresta\u00f0ur tekjuskattur af t\u00edmabundnum mismunum milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00edsamst\u00e6\u00f0ureikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndast vegnaupphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1 reikningshaldslegan n\u00e9skattskyldan hagna\u00f0 e\u00f0a tap. Fresta\u00f0ur tekjuskattur er \u00e1kvar\u00f0a\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 nota skatthlutf\u00f6ll sem hafa veri\u00f0 l\u00f6gleidd fyrirdagsetningu efnahagsreiknings e\u00f0a fyrir liggur a\u00f0 ver\u00f0i l\u00f6gleidd og v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar tengd frestu\u00f0 skattinneign er innleyste\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp.Fresta\u00f0ur tekjuskattur vegna t\u00edmabundinna mismuna sem stafa af fj\u00e1rfestingum \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum er f\u00e6r\u00f0ur nema\u00feegar samst\u00e6\u00f0an stj\u00f3rnar \u00fev\u00ed hven\u00e6r t\u00edmabundni mismunurinn er bakf\u00e6r\u00f0ur og l\u00edklegt er a\u00f0 t\u00edmabundni mismunurinn muni ekkisn\u00faast vi\u00f0 \u00ed fyrirsj\u00e1anlegri framt\u00ed\u00f0.Fresta\u00f0ar skattinneignir eru f\u00e6r\u00f0ar a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 unnt ver\u00f0i a\u00f0 n\u00fdta t\u00edmabundna mismuni \u00e1 m\u00f3ti skattalegumframt\u00ed\u00f0arhagna\u00f0i.2.15 Starfsmannasamningar\u00c1g\u00f3\u00f0ahlutir og b\u00f3nusgrei\u00f0slurUndir vissum kringumst\u00e6\u00f0um er f\u00e6r\u00f0 skuldbinding vegna lykilstarfsmanna vegna \u00e1unninna r\u00e9ttinda til \u00e1g\u00f3\u00f0ahluta. Til \u00feess a\u00f0 svo s\u00e9\u00fearf \u00e1kv\u00f6r\u00f0un um grei\u00f0slu a\u00f0 liggja fyrir \u00e1\u00f0ur en reikningsskilin eru gefin \u00fat.2.16 A\u00f0rar skuldbindingarA\u00f0rar skuldbindingar eru f\u00e6r\u00f0ar \u00feegar samst\u00e6\u00f0an hefur teki\u00f0 \u00e1 sig skuldbindingu vegna li\u00f0inna atbur\u00f0a, l\u00edkur eru taldar \u00e1 a\u00f0 tilgrei\u00f0slu \u00feeirra komi og h\u00e6gt er a\u00f0 m\u00e6la \u00fe\u00e6r me\u00f0 \u00e1byggilegum h\u00e6tti. Samst\u00e6\u00f0an veitir \u00e1byrg\u00f0 \u00e1 vissum v\u00f6rum og skuldbindur sig til\u00feess a\u00f0 gera vi\u00f0 v\u00f6rur sem vinna ekki me\u00f0 e\u00f0lilegum h\u00e6tti.2.17 Innlausn teknaTekjur samanstanda af gangvir\u00f0i vegna s\u00f6lu \u00e1 v\u00f6rum og \u00fej\u00f3nustu, a\u00f0 fr\u00e1dregnum vir\u00f0isaukaskatti og afsl\u00e6tti og eftir a\u00f0 innbyr\u00f0is salainnan samst\u00e6\u00f0unnar hefur veri\u00f0 felld ni\u00f0ur.(a) Sala \u00e1 v\u00f6ru og \u00fej\u00f3nustuSamst\u00e6\u00f0an framlei\u00f0ir og selur \u00farval af v\u00f6rum \u00ed sm\u00e1s\u00f6lu og heilds\u00f6lu. Tekjur af s\u00f6lu eru f\u00e6r\u00f0ar \u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runum hefur veri\u00f0flutt til kaupenda, sem er \u00feegar v\u00f6rurnar hafa veri\u00f0 afhentar. Afhending fer fram \u00feegar kaupandi hefur teki\u00f0 vi\u00f0 v\u00f6runum, \u00e1h\u00e6ttan \u00e1\u00fareldingu og tapi hefur veri\u00f0 flutt til hans og anna\u00f0hvort hefur kaupandi sam\u00feykkt v\u00f6rurnar \u00ed samr\u00e6mi vi\u00f0 s\u00f6lusamninginn,sta\u00f0festingar\u00e1kv\u00e6\u00f0i hafa li\u00f0i\u00f0 e\u00f0a samst\u00e6\u00f0an hefur hlutl\u00e6gar v\u00edsbendingar um a\u00f0 \u00f6ll skilyr\u00f0i fyrir vi\u00f0urkenningu hafi veri\u00f0 fulln\u00e6gt. Grei\u00f0slur fyrir s\u00f6lu \u00e1 v\u00f6ru og \u00fej\u00f3nustu eru samkv\u00e6mt venjulegum vi\u00f0skiptaskilm\u00e1lum. Tekjur af s\u00f6lu heildarkerfa e\u00f0a heildarlausna munu vera f\u00e6r\u00f0ar yfir t\u00edmabil byggt \u00e1 \u00fev\u00ed a\u00f0 f\u00e9lagi\u00f0 hafi ekki \u00f6nnur not af \u00feeim, sem ogframkv\u00e6manlegan r\u00e9tt til grei\u00f0slu. Tekjur eru f\u00e6r\u00f0ar samkv\u00e6mt \u00e1fangaa\u00f0fer\u00f0 \u00e1 grundvelli mats \u00e1 hlutfalli \u00e1fallins kostna\u00f0ar og\u00e1\u00e6tla\u00f0s heildarkostna\u00f0ar, en a\u00f0 mati f\u00e9lagsins l\u00fdsir s\u00fa a\u00f0fer\u00f0 best f\u00e6rslu yfirr\u00e1\u00f0a til vi\u00f0skiptavinarins. V\u00e6nt tap af samningi skal f\u00e6rtstrax. Allir \u00fe\u00e6ttir heildarlausna og heildarkerfa hafa \u00e1\u00feekka framleg\u00f0.Samst\u00e6\u00f0an selur \u00fej\u00f3nustu sem felst \u00ed ger\u00f0 n\u00fdrra vei\u00f0arf\u00e6ra og vi\u00f0ger\u00f0um \u00e1 eldri vei\u00f0arf\u00e6rum. Tekjur af veittri \u00fej\u00f3nustu eru f\u00e6r\u00f0ar\u00feegar kaupandi \u00fej\u00f3nustunnar hefur teki\u00f0 vi\u00f0 n\u00fdjum e\u00f0a vi\u00f0ger\u00f0um vei\u00f0arf\u00e6rum e\u00f0a \u00feegar vei\u00f0arf\u00e6rin eru komin \u00e1 geymslusta\u00f0\u00feeirra. (b) Ar\u00f0stekjurAr\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til a\u00f0 taka \u00e1 m\u00f3ti grei\u00f0slu er fastsettur.2.18 Leigusamningar(a) Mat \u00e1 leigusamningiF\u00e9l\u00f6g innan samst\u00e6\u00f0unnar f\u00e6ra upp alla verulega leigusamninga \u00ed samr\u00e6mi sta\u00f0al um leigusamninga (IFRS 16). Samst\u00e6\u00f0an skr\u00e1irn\u00fdtingarr\u00e9tt til eignar og samsvarandi leiguskuldbindingu vegna allra leigusamninga, nema skammt\u00edmaleigu (innan vi\u00f0 12 m\u00e1nu\u00f0i).F\u00e9lagi\u00f0 f\u00e6rir upp leiguskuld sem er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0sluraf h\u00f6fu\u00f0st\u00f3l. N\u00fdtingarr\u00e9ttur jafnframt f\u00e6r\u00f0ur upp og er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar. (b) LeiguskuldLeiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0 innbygg\u00f0um v\u00f6xtum \u00edsamningi e\u00f0a, ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9. Leiguskuldbinding samanstendur af f\u00f6stum grei\u00f0slum a\u00f0fr\u00e1dregnum leiguhv\u00f6tum, breytilegum grei\u00f0slum vegna v\u00edsit\u00f6lu, v\u00e6ntu hrakvir\u00f0i og kaupr\u00e9ttum \u00e1 leigueignum ef l\u00edklegt er tali\u00f0 a\u00f0 \u00feeirver\u00f0i n\u00fdttir. Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu. Samst\u00e6\u00f0anendurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast vegna v\u00edsit\u00f6lutengingar e\u00f0a \u00feegar breytingar eruger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningur er skr\u00e1\u00f0ur. Leiguskuldbindingar eru f\u00e6r\u00f0ar me\u00f0al langt\u00edmaskuldaen fj\u00e1rh\u00e6\u00f0 \u00feeirra er a\u00f0 finna \u00ed sk\u00fdringu nr. 20.(c) LeigueignirN\u00fdtingarr\u00e9ttur vegna leigueigna er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar. Ef leigusamningurlei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 n\u00fdtingarr\u00e9ttar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 leigueign, \u00fe\u00e1 er n\u00fdtingarr\u00e9ttur afskrifa\u00f0ur \u00e1 l\u00edft\u00edmaleigueignar. N\u00fdtingarr\u00e9ttur af leigueignum er afskrifa\u00f0ur fr\u00e1 upphafsdegi leigusamnings. Leigueignir eru f\u00e6r\u00f0ar me\u00f0al fasteigna ogt\u00e6kja \u00ed varanlegum rekstrarfj\u00e1rmunum sem finna m\u00e1 \u00ed sk\u00fdringu 12. 2.19 \u00dathlutun ar\u00f0s\u00dathlutun ar\u00f0s til hluthafa f\u00e9lagsins er f\u00e6r\u00f0 sem skuld \u00ed reikningsskil samst\u00e6\u00f0unnar \u00e1 \u00fev\u00ed t\u00edmabili sem hluthafar f\u00e9lagsins sam\u00feykkjaar\u00f0grei\u00f0slurnar.2.20 Fj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1reignatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum, ar\u00f0stekjum og hagna\u00f0i af \u00e1h\u00e6ttuvarnagerningum sem eru f\u00e6r\u00f0ir \u00edrekstrarreikning. Vaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti. Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00edrekstrarreikning \u00e1 \u00feeim degi sem ar\u00f0s\u00fathlutun er sam\u00feykkt.Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum, bakf\u00e6rslu n\u00favir\u00f0ingar skuldbindinga, tapi af \u00e1h\u00e6ttuvarnargerningum semf\u00e6rt er \u00ed rekstrarreikning og vir\u00f0isr\u00fdrnun fj\u00e1reigna.2.21 Vir\u00f0isr\u00fdrnun fj\u00e1reignaVir\u00f0isr\u00fdrnunarl\u00edkan IFRS 9 byggir \u00e1 v\u00e6ntu \u00fatl\u00e1natapi sem er breyting fr\u00e1 fyrri sta\u00f0li IAS 39 sem a\u00f0eins ger\u00f0i kr\u00f6fu um a\u00f0 \u00fatl\u00e1natap yr\u00f0if\u00e6rt vegna li\u00f0inna atbur\u00f0a. Fj\u00e1reignir samst\u00e6\u00f0unnar sem falla undir gildissvi\u00f0 vir\u00f0isr\u00fdrnunarl\u00edkansins eru langt\u00edmakr\u00f6fur,vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur (a\u00f0 undanskildum fyrirframgrei\u00f0slum og afdr\u00e1ttarsk\u00f6ttum), kr\u00f6fur \u00e1 tengda a\u00f0ila og handb\u00e6rtf\u00e9.Vi\u00f0 mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur beitir samst\u00e6\u00f0an einfalda\u00f0ri n\u00e1lgun. S\u00fa n\u00e1lgun krefst \u00feess a\u00f0 samst\u00e6\u00f0an metini\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. Samst\u00e6\u00f0an metur ni\u00f0urf\u00e6rslu\u00fe\u00f6rf \u00e1 hverri vi\u00f0skiptakr\u00f6fu fyrirsig.Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.2.22 Fj\u00e1reignirSkuldabr\u00e9f, vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0analegum grei\u00f0slum sem eru ekki skr\u00e1\u00f0ar \u00e1 virkummarka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu erul\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. Marka\u00f0sver\u00f0br\u00e9f, sj\u00f3\u00f0ur og \u00f3bundnar bankainnst\u00e6\u00f0ur teljast til handb\u00e6rs fj\u00e1r.Fj\u00e1reignir \u00e1 gangvir\u00f0i eru metnar mi\u00f0a\u00f0 vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 og breytingar \u00e1 vir\u00f0i fara \u00ed gegnum a\u00f0ra heildarafkomu. 2.23 Fj\u00e1rskuldirFj\u00e1rskuldir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1n ogkr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti.Fj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0 s\u00fdnd \u00ed efnahagsreikningi \u00feegar lagalegur r\u00e9ttur er til sta\u00f0ar um j\u00f6fnun ogfyrirhuga\u00f0 er a\u00f0 gera upp me\u00f0 j\u00f6fnun fj\u00e1reigna og fj\u00e1rskulda e\u00f0a innleysa eignina og grei\u00f0a skuldina \u00e1 sama t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__17": {
"value": "2.1 Grundv\u00f6llur reikningsskila\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir afEvr\u00f3pusambandinu, auk vi\u00f0b\u00f3tarkrafna \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006.\u00c1rsreikningurinn er ger\u00f0ur samkv\u00e6mt kostna\u00f0arver\u00f0sa\u00f0fer\u00f0 a\u00f0 \u00fev\u00ed undanskildu a\u00f0 eignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum eru ger\u00f0ir upp \u00e1gangvir\u00f0i. \u00c1rsreikningurinn er birtur \u00ed evrum, sem er starfr\u00e6kslugjaldmi\u00f0ill m\u00f3\u00f0urf\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru \u00ed \u00fe\u00fasundum evra nemaanna\u00f0 s\u00e9 teki\u00f0 fram.Ger\u00f0 \u00e1rsreikninga \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 nota\u00f0ar s\u00e9u tilteknar a\u00f0fer\u00f0ir vi\u00f0 reikningshaldslegtmat. N\u00e1nar er greint fr\u00e1 \u00feeim a\u00f0fer\u00f0um \u00ed sk\u00fdringu nr. 4.2.1.1 Beiting n\u00fdrra og endursko\u00f0a\u00f0ra reikningsskilasta\u00f0laN\u00fdir reikningsskilasta\u00f0lar og breytingar \u00e1 st\u00f6\u00f0lumReikningsskilasta\u00f0lar, breytingar \u00e1 reikningsskilast\u00f6\u00f0lum og t\u00falkanir sem t\u00f3ku gildi fyrir reikningsskilat\u00edmabil sem hefjast 1. jan\u00faar 2025h\u00f6f\u00f0u \u00f3veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar. N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiNokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda fyrir fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2025 og heimilt er a\u00f0 beita fyrir gildist\u00f6ku\u00feeirra. Samst\u00e6\u00f0an hefur ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00e1rsreikningsins.i) IFRS 18 Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilumIFRS 18 mun koma \u00ed sta\u00f0 IAS 1 Framsetning reikningsskila og gildir fyrir \u00e1rsreikninga fyrir reikningsskilat\u00edmabil sem hefjast 1. jan\u00faar2027 e\u00f0a s\u00ed\u00f0ar. Me\u00f0 n\u00fdja sta\u00f0linum eru settar fram n\u00fdjar lykilkr\u00f6fur:*F\u00e9l\u00f6gum ber a\u00f0 flokka allar tekjur og gj\u00f6ld \u00ed fimm flokka \u00ed rekstrarreikningi, \u00fe.e. rekstur, fj\u00e1rfestingar, fj\u00e1rm\u00f6gnun, aflag\u00f0a starfsemi ogtekjuskatt. F\u00e9l\u00f6g \u00feurfa jafnframt a\u00f0 birta rekstrarafkomu sem skilgreinda millisamt\u00f6lu. Afkoma f\u00e9laga mun ekki breytast.*Afkomum\u00e6likvar\u00f0ar sem skilgreindir eru af stj\u00f3rnendum (e. MPM) eru settir fram \u00ed einni sk\u00fdringu \u00ed reikningsskilunum.*Auknar lei\u00f0beiningar um flokkun uppl\u00fdsinga \u00ed reikningsskilum eru veittar.\u00dev\u00ed til vi\u00f0b\u00f3tar, ber n\u00fa a\u00f0 nota rekstrarafkomu sem upphafsfj\u00e1rh\u00e6\u00f0 \u00ed sj\u00f3\u00f0streymisyfirliti, \u00feegar rekstrarhreyfingar eru settar fram me\u00f0\u00f3beinni a\u00f0fer\u00f0.Samst\u00e6\u00f0an er enn a\u00f0 meta \u00e1hrif n\u00fdja sta\u00f0alsins, einkum me\u00f0 tilliti til framsetningar rekstrarreiknings samst\u00e6\u00f0unnar,sj\u00f3\u00f0streymisyfirlits og vi\u00f0b\u00f3taruppl\u00fdsinga tengdar afkomum\u00e6likv\u00f6r\u00f0um stj\u00f3rnenda. Samst\u00e6\u00f0an er einnig a\u00f0 meta \u00e1hrifin af \u00fev\u00ed hverniguppl\u00fdsingar eru flokka\u00f0ar \u00ed reikningsskilum, \u00fear me\u00f0 tali\u00f0 vegna li\u00f0a sem n\u00fa eru flokka\u00f0ir sem \"anna\u00f0\". ii) A\u00f0rir reikningsskilasta\u00f0larEkki er b\u00faist vi\u00f0 a\u00f0 eftirfarandi n\u00fdir og breyttir reikningsskilasta\u00f0lar hafi veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar.- Flokkun og mat fj\u00e1rm\u00e1lagerninga (Breytingar \u00e1 IFRS 9 og IFRS 7); og- Samningar um n\u00e1tt\u00faruh\u00e1\u00f0a raforku (Breytingar \u00e1 IFRS 9 og IFRS 7)2.1.2 Skilgreining \u00e1 kennit\u00f6lum og hugt\u00f6kumEBITDARekstrarhagna\u00f0ur fyrir afskriftir, fj\u00e1rmagnsli\u00f0i og skatta. \u00c1hrif af rekstri hlutdeildarf\u00e9laga er ekki hluti af \u00fatreikningum \u00e1 EBITDA.Eiginfj\u00e1rhlutfallEigi\u00f0 f\u00e9 sem hlutfall af heildareignum.Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hagna\u00f0, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinuog s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r.\u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut \u00fear sem f\u00e9lagi\u00f0 hefur ekki gert kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn ogekki teki\u00f0 l\u00e1n sem eru breytanleg \u00ed hlutaf\u00e9.\u00c1v\u00f6xtunarkrafa (WACC) Vegi\u00f0 me\u00f0altal reikna\u00f0ra vaxta af l\u00e1nsf\u00e9 og eigin f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__16": {
"value": "2.1 Grundv\u00f6llur reikningsskila\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir afEvr\u00f3pusambandinu, auk vi\u00f0b\u00f3tarkrafna \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006.\u00c1rsreikningurinn er ger\u00f0ur samkv\u00e6mt kostna\u00f0arver\u00f0sa\u00f0fer\u00f0 a\u00f0 \u00fev\u00ed undanskildu a\u00f0 eignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum eru ger\u00f0ir upp \u00e1gangvir\u00f0i. \u00c1rsreikningurinn er birtur \u00ed evrum, sem er starfr\u00e6kslugjaldmi\u00f0ill m\u00f3\u00f0urf\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru \u00ed \u00fe\u00fasundum evra nemaanna\u00f0 s\u00e9 teki\u00f0 fram.Ger\u00f0 \u00e1rsreikninga \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 nota\u00f0ar s\u00e9u tilteknar a\u00f0fer\u00f0ir vi\u00f0 reikningshaldslegtmat. N\u00e1nar er greint fr\u00e1 \u00feeim a\u00f0fer\u00f0um \u00ed sk\u00fdringu nr. 4.2.1.1 Beiting n\u00fdrra og endursko\u00f0a\u00f0ra reikningsskilasta\u00f0laN\u00fdir reikningsskilasta\u00f0lar og breytingar \u00e1 st\u00f6\u00f0lumReikningsskilasta\u00f0lar, breytingar \u00e1 reikningsskilast\u00f6\u00f0lum og t\u00falkanir sem t\u00f3ku gildi fyrir reikningsskilat\u00edmabil sem hefjast 1. jan\u00faar 2025h\u00f6f\u00f0u \u00f3veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar. N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiNokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda fyrir fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2025 og heimilt er a\u00f0 beita fyrir gildist\u00f6ku\u00feeirra. Samst\u00e6\u00f0an hefur ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00e1rsreikningsins.i) IFRS 18 Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilumIFRS 18 mun koma \u00ed sta\u00f0 IAS 1 Framsetning reikningsskila og gildir fyrir \u00e1rsreikninga fyrir reikningsskilat\u00edmabil sem hefjast 1. jan\u00faar2027 e\u00f0a s\u00ed\u00f0ar. Me\u00f0 n\u00fdja sta\u00f0linum eru settar fram n\u00fdjar lykilkr\u00f6fur:*F\u00e9l\u00f6gum ber a\u00f0 flokka allar tekjur og gj\u00f6ld \u00ed fimm flokka \u00ed rekstrarreikningi, \u00fe.e. rekstur, fj\u00e1rfestingar, fj\u00e1rm\u00f6gnun, aflag\u00f0a starfsemi ogtekjuskatt. F\u00e9l\u00f6g \u00feurfa jafnframt a\u00f0 birta rekstrarafkomu sem skilgreinda millisamt\u00f6lu. Afkoma f\u00e9laga mun ekki breytast.*Afkomum\u00e6likvar\u00f0ar sem skilgreindir eru af stj\u00f3rnendum (e. MPM) eru settir fram \u00ed einni sk\u00fdringu \u00ed reikningsskilunum.*Auknar lei\u00f0beiningar um flokkun uppl\u00fdsinga \u00ed reikningsskilum eru veittar.\u00dev\u00ed til vi\u00f0b\u00f3tar, ber n\u00fa a\u00f0 nota rekstrarafkomu sem upphafsfj\u00e1rh\u00e6\u00f0 \u00ed sj\u00f3\u00f0streymisyfirliti, \u00feegar rekstrarhreyfingar eru settar fram me\u00f0\u00f3beinni a\u00f0fer\u00f0.Samst\u00e6\u00f0an er enn a\u00f0 meta \u00e1hrif n\u00fdja sta\u00f0alsins, einkum me\u00f0 tilliti til framsetningar rekstrarreiknings samst\u00e6\u00f0unnar,sj\u00f3\u00f0streymisyfirlits og vi\u00f0b\u00f3taruppl\u00fdsinga tengdar afkomum\u00e6likv\u00f6r\u00f0um stj\u00f3rnenda. Samst\u00e6\u00f0an er einnig a\u00f0 meta \u00e1hrifin af \u00fev\u00ed hverniguppl\u00fdsingar eru flokka\u00f0ar \u00ed reikningsskilum, \u00fear me\u00f0 tali\u00f0 vegna li\u00f0a sem n\u00fa eru flokka\u00f0ir sem \"anna\u00f0\". ii) A\u00f0rir reikningsskilasta\u00f0larEkki er b\u00faist vi\u00f0 a\u00f0 eftirfarandi n\u00fdir og breyttir reikningsskilasta\u00f0lar hafi veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar.- Flokkun og mat fj\u00e1rm\u00e1lagerninga (Breytingar \u00e1 IFRS 9 og IFRS 7); og- Samningar um n\u00e1tt\u00faruh\u00e1\u00f0a raforku (Breytingar \u00e1 IFRS 9 og IFRS 7)2.1.2 Skilgreining \u00e1 kennit\u00f6lum og hugt\u00f6kumEBITDARekstrarhagna\u00f0ur fyrir afskriftir, fj\u00e1rmagnsli\u00f0i og skatta. \u00c1hrif af rekstri hlutdeildarf\u00e9laga er ekki hluti af \u00fatreikningum \u00e1 EBITDA.Eiginfj\u00e1rhlutfallEigi\u00f0 f\u00e9 sem hlutfall af heildareignum.Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hagna\u00f0, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinuog s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r.\u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut \u00fear sem f\u00e9lagi\u00f0 hefur ekki gert kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn ogekki teki\u00f0 l\u00e1n sem eru breytanleg \u00ed hlutaf\u00e9.\u00c1v\u00f6xtunarkrafa (WACC) Vegi\u00f0 me\u00f0altal reikna\u00f0ra vaxta af l\u00e1nsf\u00e9 og eigin f\u00e9.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__11": {
"value": "Meginstarfsemi samst\u00e6\u00f0unnar er framlei\u00f0sla og sala \u00e1 vei\u00f0arf\u00e6rum, \u00edhlutum \u00feeirra og ofurk\u00f6\u00f0lum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__5": {
"value": "Hampi\u00f0jan hf",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__12": {
"value": "Hampi\u00f0jan hf",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__13": {
"value": "Hampi\u00f0jan hf",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__7": {
"value": "hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__6": {
"value": "\u00cdslandi a\u00f0 Skarfag\u00f6r\u00f0um 4 \u00ed Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__8": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__9": {
"value": "Skarfag\u00f6r\u00f0um 4 \u00ed Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__10": {
"value": "Skarfag\u00f6r\u00f0um 4 \u00ed Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__18": {
"value": "2.2 Samst\u00e6\u00f0ureikningsskil(a) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0 \u00feegar h\u00fan hefur \u00e1kv\u00f6r\u00f0unarvald yfirfj\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. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0 eruf\u00e6r\u00f0 yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0um l\u00fdkur.Kaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0 sem gangvir\u00f0i tilgreindraeigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, aukkostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir og skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningufyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem erumfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem vi\u00f0skiptavild. Vi\u00f0skipti \u00e1 milli fyrirt\u00e6kja, innbyr\u00f0is st\u00f6\u00f0ur og \u00e1\u00e6tla\u00f0ur \u00f3innleystur hagna\u00f0ur af f\u00e6rslum \u00e1 milli fyrirt\u00e6kja samst\u00e6\u00f0unnar eru felldarni\u00f0ur \u00ed samst\u00e6\u00f0ureikningsskilunum. Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt, \u00fear sem \u00fe\u00f6rf er \u00e1, til a\u00f0 tryggja samr\u00e6mivi\u00f0 a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar.(b) Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru rekstrareiningar sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00ed en hefur ekki yfirr\u00e1\u00f0 yfir. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gumeru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1 kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapihlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hlutur hennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 a\u00f0ra heildarafkomu. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00edtapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rirsamst\u00e6\u00f0an ekki frekari tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6nd hlutdeildarf\u00e9lagsins.(c) Hlutdeildara\u00f0fer\u00f0Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapi d\u00f3ttur- og hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hluturhennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. M\u00f3ttekinn ar\u00f0ur er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1rfestingarinnar.Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00ed tapihlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rirsamst\u00e6\u00f0an ekki frekara tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga, gengist \u00ed \u00e1byrg\u00f0 e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6ndhlutdeildarf\u00e9lagsins.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__19": {
"value": "a) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0 \u00feegar h\u00fan hefur \u00e1kv\u00f6r\u00f0unarvald yfirfj\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. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0 eruf\u00e6r\u00f0 yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0um l\u00fdkur.Kaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0 sem gangvir\u00f0i tilgreindraeigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, aukkostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir og skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningufyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem erumfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem vi\u00f0skiptavild. Vi\u00f0skipti \u00e1 milli fyrirt\u00e6kja, innbyr\u00f0is st\u00f6\u00f0ur og \u00e1\u00e6tla\u00f0ur \u00f3innleystur hagna\u00f0ur af f\u00e6rslum \u00e1 milli fyrirt\u00e6kja samst\u00e6\u00f0unnar eru felldarni\u00f0ur \u00ed samst\u00e6\u00f0ureikningsskilunum. Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt, \u00fear sem \u00fe\u00f6rf er \u00e1, til a\u00f0 tryggja samr\u00e6mivi\u00f0 a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__20": {
"value": "b) Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru rekstrareiningar sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00ed en hefur ekki yfirr\u00e1\u00f0 yfir. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gumeru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1 kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapihlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hlutur hennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 a\u00f0ra heildarafkomu. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00edtapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rirsamst\u00e6\u00f0an ekki frekari tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6nd hlutdeildarf\u00e9lagsins.(c) Hlutdeildara\u00f0fer\u00f0Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapi d\u00f3ttur- og hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hluturhennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. M\u00f3ttekinn ar\u00f0ur er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1rfestingarinnar.Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00ed tapihlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rirsamst\u00e6\u00f0an ekki frekara tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga, gengist \u00ed \u00e1byrg\u00f0 e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6ndhlutdeildarf\u00e9lagsins.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__21": {
"value": "2.3 Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar vegna \u00f3l\u00edkra efnislegra e\u00f0a landfr\u00e6\u00f0ilegra \u00fe\u00e1tta sem eru m\u00f3ta\u00f0ir afst\u00fdringu og eftirliti stj\u00f3rnenda samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an skilgreinir starfsemina \u00ed sex rekstrar\u00fe\u00e6tti.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__22": {
"value": "2.4 Umreikningur \u00e1 erlendum gjaldmi\u00f0lum(a) Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill\u00cd reikningsskilum fyrirt\u00e6kja innan samst\u00e6\u00f0unnar eru li\u00f0ir f\u00e6r\u00f0ir \u00ed gjaldmi\u00f0li \u00feess efnahagslega umhverfis sem \u00feau starfa \u00ed(starfr\u00e6kslugjaldmi\u00f0illinn). Samst\u00e6\u00f0ureikningsskilin eru sett fram \u00ed \u00fe\u00fasundum evra, sem er b\u00e6\u00f0i starfr\u00e6kslugjaldmi\u00f0ill ogframsetningargjaldmi\u00f0ill f\u00e9lagsins.(b) Vi\u00f0skipti og st\u00f6\u00f0urVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0li eru umreiknu\u00f0 yfir \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 \u00fev\u00ed gengi sem er \u00ed gildi \u00e1 vi\u00f0skiptadeginum. Hagna\u00f0ur e\u00f0atap, sem stafa af uppgj\u00f6ri sl\u00edkra vi\u00f0skipta og af umreikningi \u00e1 gengi peningalegra eigna og skulda \u00ed erlendri mynt \u00ed lok \u00e1rsins, eru f\u00e6r\u00f0 \u00edrekstrarreikning.(c) F\u00e9l\u00f6g samst\u00e6\u00f0unnarAfkoma og efnahagur f\u00e9laga samst\u00e6\u00f0unnar \u00fear sem starfr\u00e6kslugjaldmi\u00f0ill er annar en framsetningargjaldmi\u00f0ilinn, eru umreiknu\u00f0 \u00edframsetningargjaldmi\u00f0ilinn me\u00f0 eftirfarandi h\u00e6tti: (i) eignir og skuldir efnahagsreiknings eru umreikna\u00f0ar \u00e1 gengi \u00ed lok \u00e1rsins(ii) li\u00f0ir rekstrarreiknings eru umreikna\u00f0ir \u00e1 me\u00f0algengi \u00e1rsins(iii) allar breytingar \u00e1 gengi sem af \u00feessu lei\u00f0a eru f\u00e6r\u00f0ar sem s\u00e9rgreindur li\u00f0ur me\u00f0al eigin fj\u00e1r",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__25": {
"value": "2.5 Varanlegir rekstrarfj\u00e1rmunirTil fasteigna teljast fyrst og fremst verksmi\u00f0jur, netaverkst\u00e6\u00f0i og skrifstofur. Varanlegir rekstrarfj\u00e1rmunir eru tilgreindir \u00e1 upphaflegukostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Upphaflegt kostna\u00f0arver\u00f0 felur \u00ed s\u00e9r kostna\u00f0 sem rekja m\u00e1 beint til kaupa \u00e1 vi\u00f0komandieignum.Vi\u00f0b\u00f3tarfj\u00e1rfesting sem fellur til s\u00ed\u00f0ar er innifalin \u00ed b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar e\u00f0a f\u00e6r\u00f0 sem s\u00e9rgreind eign, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. \u00dea\u00f0gerist \u00fe\u00f3 einungis \u00feegar l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur, sem tengist fj\u00e1rfestingunni, muni \u00ed framt\u00ed\u00f0inni renna til samst\u00e6\u00f0unnarog a\u00f0 unnt s\u00e9 a\u00f0 meta kostna\u00f0arver\u00f0 me\u00f0 \u00f6ruggum h\u00e6tti. Vi\u00f0ger\u00f0ir og vi\u00f0hald eru gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1 \u00fev\u00ed t\u00edmabili \u00feegarstofna\u00f0 er til \u00feeirra.Land er ekki afskrifa\u00f0. Afskriftir annarra eigna eru reikna\u00f0ar \u00feannig a\u00f0 mismunur \u00e1 kostna\u00f0arver\u00f0i \u00feeirra og \u00e1\u00e6tlu\u00f0u hrakvir\u00f0i er dreiftl\u00ednulega \u00e1 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma eignanna, sem er eftirfarandi:V\u00e9lar og \u00f6nnur framlei\u00f0slut\u00e6ki ..................................................................................................................12-15 \u00e1rBifrei\u00f0ar ......................................................................................................................................................5-10 \u00e1rFasteignir ...................................................................................................................................................25-67 \u00e1rSkrifstofub\u00fana\u00f0ur, \u00e1h\u00f6ld og \u00fer\u00f3unarkostna\u00f0ur .........................................................................................3-5 \u00e1rEinkaleyfi ....................................................................................................................................................5-20 \u00e1rHugb\u00fana\u00f0ur ...............................................................................................................................................2-7 \u00e1rMeirih\u00e1ttar endurb\u00e6tur eru afskrifa\u00f0ar \u00e1 l\u00edft\u00edma vi\u00f0komandi eignar e\u00f0a \u00feeim t\u00edma sem l\u00ed\u00f0ur a\u00f0 n\u00e6stu meirih\u00e1ttar endurb\u00f3tum, hvortsem skemur er.Hrakvir\u00f0i eigna og n\u00fdtingart\u00edmi eru endursko\u00f0a\u00f0 \u00e1rlega og lei\u00f0r\u00e9tt, ef vi\u00f0 \u00e1.S\u00f6luhagna\u00f0ur og -tap reiknast sem mismunur s\u00f6luver\u00f0s a\u00f0 fr\u00e1dregnum kostna\u00f0i vi\u00f0 s\u00f6luna og b\u00f3kf\u00e6r\u00f0s ver\u00f0s seldra eigna \u00e1s\u00f6ludegi. S\u00f6luhagna\u00f0ur og -tap er f\u00e6rt \u00ed rekstrarreikning. \u00deegar endurmetnar eignir eru seldar eru fj\u00e1rh\u00e6\u00f0ir sem eru innifaldar \u00ed \u00f6\u00f0rumvarasj\u00f3\u00f0um og \u00feeim tengjast, f\u00e6r\u00f0ar yfir \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__24": {
"value": "2.5 Varanlegir rekstrarfj\u00e1rmunirTil fasteigna teljast fyrst og fremst verksmi\u00f0jur, netaverkst\u00e6\u00f0i og skrifstofur. Varanlegir rekstrarfj\u00e1rmunir eru tilgreindir \u00e1 upphaflegukostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Upphaflegt kostna\u00f0arver\u00f0 felur \u00ed s\u00e9r kostna\u00f0 sem rekja m\u00e1 beint til kaupa \u00e1 vi\u00f0komandieignum.Vi\u00f0b\u00f3tarfj\u00e1rfesting sem fellur til s\u00ed\u00f0ar er innifalin \u00ed b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar e\u00f0a f\u00e6r\u00f0 sem s\u00e9rgreind eign, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. \u00dea\u00f0gerist \u00fe\u00f3 einungis \u00feegar l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur, sem tengist fj\u00e1rfestingunni, muni \u00ed framt\u00ed\u00f0inni renna til samst\u00e6\u00f0unnarog a\u00f0 unnt s\u00e9 a\u00f0 meta kostna\u00f0arver\u00f0 me\u00f0 \u00f6ruggum h\u00e6tti. Vi\u00f0ger\u00f0ir og vi\u00f0hald eru gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1 \u00fev\u00ed t\u00edmabili \u00feegarstofna\u00f0 er til \u00feeirra.Land er ekki afskrifa\u00f0. Afskriftir annarra eigna eru reikna\u00f0ar \u00feannig a\u00f0 mismunur \u00e1 kostna\u00f0arver\u00f0i \u00feeirra og \u00e1\u00e6tlu\u00f0u hrakvir\u00f0i er dreiftl\u00ednulega \u00e1 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma eignanna, sem er eftirfarandi:V\u00e9lar og \u00f6nnur framlei\u00f0slut\u00e6ki ..................................................................................................................12-15 \u00e1rBifrei\u00f0ar ......................................................................................................................................................5-10 \u00e1rFasteignir ...................................................................................................................................................25-67 \u00e1rSkrifstofub\u00fana\u00f0ur, \u00e1h\u00f6ld og \u00fer\u00f3unarkostna\u00f0ur .........................................................................................3-5 \u00e1rEinkaleyfi ....................................................................................................................................................5-20 \u00e1rHugb\u00fana\u00f0ur ...............................................................................................................................................2-7 \u00e1rMeirih\u00e1ttar endurb\u00e6tur eru afskrifa\u00f0ar \u00e1 l\u00edft\u00edma vi\u00f0komandi eignar e\u00f0a \u00feeim t\u00edma sem l\u00ed\u00f0ur a\u00f0 n\u00e6stu meirih\u00e1ttar endurb\u00f3tum, hvortsem skemur er.Hrakvir\u00f0i eigna og n\u00fdtingart\u00edmi eru endursko\u00f0a\u00f0 \u00e1rlega og lei\u00f0r\u00e9tt, ef vi\u00f0 \u00e1.S\u00f6luhagna\u00f0ur og -tap reiknast sem mismunur s\u00f6luver\u00f0s a\u00f0 fr\u00e1dregnum kostna\u00f0i vi\u00f0 s\u00f6luna og b\u00f3kf\u00e6r\u00f0s ver\u00f0s seldra eigna \u00e1s\u00f6ludegi. S\u00f6luhagna\u00f0ur og -tap er f\u00e6rt \u00ed rekstrarreikning. \u00deegar endurmetnar eignir eru seldar eru fj\u00e1rh\u00e6\u00f0ir sem eru innifaldar \u00ed \u00f6\u00f0rumvarasj\u00f3\u00f0um og \u00feeim tengjast, f\u00e6r\u00f0ar yfir \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__23": {
"value": "(b) Vi\u00f0skipti og st\u00f6\u00f0urVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0li eru umreiknu\u00f0 yfir \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 \u00fev\u00ed gengi sem er \u00ed gildi \u00e1 vi\u00f0skiptadeginum. Hagna\u00f0ur e\u00f0atap, sem stafa af uppgj\u00f6ri sl\u00edkra vi\u00f0skipta og af umreikningi \u00e1 gengi peningalegra eigna og skulda \u00ed erlendri mynt \u00ed lok \u00e1rsins, eru f\u00e6r\u00f0 \u00edrekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__26": {
"value": "2.6 \u00d3efnislegar eignir (a) Vi\u00f0skiptavildVi\u00f0skiptavild endurspeglar \u00fe\u00e1 fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem er umfram gangvir\u00f0i hluta samst\u00e6\u00f0unnar \u00ed hreinum a\u00f0greinanlegum eignumyfirtekins d\u00f3tturf\u00e9lags \u00e1 yfirt\u00f6kudegi. Vi\u00f0skiptavild vegna samruna og kaupa d\u00f3tturf\u00e9laga er hluti af \u00f3efnislegum eignumsamst\u00e6\u00f0unnar. Vi\u00f0skiptavild er metin \u00e1rlega a\u00f0 teknu tilliti til vir\u00f0isr\u00fdrnunar og er b\u00f3kf\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnu upps\u00f6fnu\u00f0uvir\u00f0isr\u00fdrnunartapi.Vi\u00f0skiptavild er skipt \u00e1 fj\u00e1rskapandi einingar \u00ed \u00fev\u00ed skyni a\u00f0 meta hana me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar, bygg\u00f0 \u00e1vir\u00f0isr\u00fdrnunarpr\u00f3fum \u00ed samr\u00e6mi vi\u00f0 IAS-sta\u00f0al 36, er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.(b) EinkaleyfiEinkaleyfi er tilkomi\u00f0 vegna kaupa \u00e1 \u00fatgefnum einkaleyfum og ums\u00f3knum \u00e1 \u00f6\u00f0rum einkaleyfum er tengjast framlei\u00f0sluv\u00f6rumsamst\u00e6\u00f0unnar. Einkaleyfin eru f\u00e6r\u00f0 \u00e1 kaupver\u00f0i e\u00f0a \u00e1\u00e6tlu\u00f0u kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum. (c) Hugb\u00fana\u00f0urHugb\u00fana\u00f0arleyfi sem hafa veri\u00f0 keypt eru eignf\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00feann kostna\u00f0 sem stofna\u00f0 var til vi\u00f0 a\u00f0 kaupa og koma \u00ed notkun \u00feessumtiltekna hugb\u00fana\u00f0i. Hugb\u00fana\u00f0ur er f\u00e6r\u00f0ur \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__27": {
"value": "(a) Vi\u00f0skiptavildVi\u00f0skiptavild endurspeglar \u00fe\u00e1 fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem er umfram gangvir\u00f0i hluta samst\u00e6\u00f0unnar \u00ed hreinum a\u00f0greinanlegum eignumyfirtekins d\u00f3tturf\u00e9lags \u00e1 yfirt\u00f6kudegi. Vi\u00f0skiptavild vegna samruna og kaupa d\u00f3tturf\u00e9laga er hluti af \u00f3efnislegum eignumsamst\u00e6\u00f0unnar. Vi\u00f0skiptavild er metin \u00e1rlega a\u00f0 teknu tilliti til vir\u00f0isr\u00fdrnunar og er b\u00f3kf\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnu upps\u00f6fnu\u00f0uvir\u00f0isr\u00fdrnunartapi.Vi\u00f0skiptavild er skipt \u00e1 fj\u00e1rskapandi einingar \u00ed \u00fev\u00ed skyni a\u00f0 meta hana me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar, bygg\u00f0 \u00e1vir\u00f0isr\u00fdrnunarpr\u00f3fum \u00ed samr\u00e6mi vi\u00f0 IAS-sta\u00f0al 36, er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__28-1": {
"value": "(b) EinkaleyfiEinkaleyfi er tilkomi\u00f0 vegna kaupa \u00e1 \u00fatgefnum einkaleyfum og ums\u00f3knum \u00e1 \u00f6\u00f0rum einkaleyfum er tengjast framlei\u00f0sluv\u00f6rumsamst\u00e6\u00f0unnar. Einkaleyfin eru f\u00e6r\u00f0 \u00e1 kaupver\u00f0i e\u00f0a \u00e1\u00e6tlu\u00f0u kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum.(c) Hugb\u00fana\u00f0urHugb\u00fana\u00f0arleyfi sem hafa veri\u00f0 keypt eru eignf\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00feann kostna\u00f0 sem stofna\u00f0 var til vi\u00f0 a\u00f0 kaupa og koma \u00ed notkun \u00feessumtiltekna hugb\u00fana\u00f0i. Hugb\u00fana\u00f0ur er f\u00e6r\u00f0ur \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__30": {
"value": "2.7 Vir\u00f0isr\u00fdrnun eignaEignir sem hafa \u00f3skilgreindan l\u00edft\u00edma og eru ekki afskrifa\u00f0ar \u00e1 kerfisbundinn h\u00e1tt eru metnar \u00e1rlega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Eignirsem eru afskrifa\u00f0ar eru sko\u00f0a\u00f0ar me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar \u00feegar breytingar \u00e1 umhverfi e\u00f0a atbur\u00f0ir benda til \u00feess a\u00f0 b\u00f3kf\u00e6rt ver\u00f0\u00feeirra s\u00e9 l\u00e6gra en endurheimtanlegt vir\u00f0i \u00feeirra. S\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla er f\u00e6r\u00f0 ef endurheimtanlegt vir\u00f0i \u00feeirra, sem er h\u00e6rra af nett\u00f3s\u00f6luver\u00f0i af fr\u00e1dregnum s\u00f6lukostna\u00f0i og notkunarvir\u00f0i, er l\u00e6gra en kostna\u00f0arver\u00f0 \u00feeirra a\u00f0 fr\u00e1dregnum afskriftum. \u00cdvir\u00f0isr\u00fdrnunarpr\u00f3fi eru eignir flokka\u00f0ar eins og m\u00f6gulegt er svo h\u00e6gt s\u00e9 a\u00f0 m\u00e6la \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi \u00feeirra.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__31": {
"value": "2.8 Fj\u00e1rfestingarEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum en d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum eru flokka\u00f0ir sem Eignahlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum. Eignahlutir \u00ed \u00f6\u00f0rumf\u00e9l\u00f6gum eru f\u00e6r\u00f0ir \u00e1 marka\u00f0svir\u00f0i m.v. matsdag \u00ed efnahagsreikningi, liggi \u00fea\u00f0 fyrir.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__33": {
"value": "2.10 Vi\u00f0skiptakr\u00f6furVi\u00f0skiptakr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 fr\u00e1dreginni ni\u00f0urf\u00e6rslu til a\u00f0 m\u00e6ta \u00feeim kr\u00f6fum sem kunna a\u00f0 tapast. Ni\u00f0urf\u00e6rslan er bygg\u00f0\u00e1 mati \u00e1 taps\u00e1h\u00e6ttu gagnvart einst\u00f6kum kr\u00f6fum auk \u00feess sem \u00e1\u00e6tla\u00f0 tap \u00e1 l\u00edft\u00edma kr\u00f6funnar er f\u00e6rt vi\u00f0 upphaflega skr\u00e1ningu hennar.Kr\u00f6fur sem eru endanlega tapa\u00f0ar eru f\u00e6r\u00f0ar \u00fat \u00far b\u00f3kum samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__34": {
"value": "2.11 Handb\u00e6rt f\u00e9 og \u00edgildi \u00feessHandb\u00e6rt f\u00e9 innifelur rei\u00f0uf\u00e9, inneignir \u00ed b\u00f6nkum og a\u00f0rar skammt\u00edmafj\u00e1rfestingar sem au\u00f0velt er a\u00f0 skipta \u00ed rei\u00f0uf\u00e9 og eru me\u00f0bindit\u00edma allt a\u00f0 \u00ferem m\u00e1nu\u00f0um. Yfirdr\u00e1ttur \u00ed banka er s\u00fdndur \u00ed l\u00e1nt\u00f6ku me\u00f0al skammt\u00edmaskulda \u00ed efnahagsreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__35-1": {
"value": "2.12 Hlutaf\u00e9Almennir hlutir eru flokka\u00f0ir sem eigi\u00f0 f\u00e9.Ef eitthvert f\u00e9lag samst\u00e6\u00f0unnar kaupir eigi\u00f0 hlutaf\u00e9 f\u00e9lagsins (eigin hlutabr\u00e9f) er endurgjaldi\u00f0 sem greitt er, a\u00f0 me\u00f0t\u00f6ldum \u00f6llumvi\u00f0b\u00f3tarkostna\u00f0i sem rekja m\u00e1 beint til kaupanna (a\u00f0 fr\u00e1dregnum tekjusk\u00f6ttum), dregi\u00f0 fr\u00e1 eigin f\u00e9 \u00fear til hlutirnir eru afskrifa\u00f0ir,endur\u00fatgefnir e\u00f0a \u00feeim r\u00e1\u00f0stafa\u00f0. \u00deegar sl\u00edkir hlutir eru s\u00ed\u00f0an seldir e\u00f0a endur\u00fatgefnir er hvers kyns endurgjald sem m\u00f3tteki\u00f0 er, a\u00f0fr\u00e1dregnum \u00f6llum vi\u00f0b\u00f3tarkostna\u00f0i vi\u00f0 vi\u00f0skiptin sem m\u00e1 rekja beint til kaupanna og tengdra \u00e1hrifa vegna tekjuskatta, innifali\u00f0 \u00ed eiginf\u00e9.29. Matsbreytingar og a\u00f0rir varasj\u00f3\u00f0irMatsbr. L\u00f6gbundinn \u00de\u00fd\u00f0ingar-fj\u00e1r.eigna varasj\u00f3\u00f0ur munur SamtalsSta\u00f0a 1. jan\u00faar 2024 .................................................................................1.918 1.384 (3.776) (474)\u00de\u00fd\u00f0ingarmunur \u00e1rsins 2024 ....................................................................... (3.536) (3.536)Matsbreyting fj\u00e1rfestingareigna \u00e1rsins 2024 .............................................. (141) 0 (141)Sta\u00f0a 31. desember 2024 .........................................................................1.777 1.384 (7.312) (4.151)Sta\u00f0a 1. jan\u00faar 2025 .................................................................................1.777 1.384 (7.312) (4.151)\u00de\u00fd\u00f0ingarmunur \u00e1rsins 2025 ....................................................................... (6.303) (6.303)Matsbreyting fj\u00e1rfestingareigna \u00e1rsins 2025 ..............................................64 0 64 Sta\u00f0a 31. desember 2025 .........................................................................1.841 1.384 (13.615) (10.390)Matsbreyting fj\u00e1rfestingareignaEignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum eru f\u00e6r\u00f0ir \u00e1 marka\u00f0svir\u00f0i m.v. matsdag \u00ed efnahagsreikningi, liggi \u00fea\u00f0 fyrir. Liggi marka\u00f0svir\u00f0i ekki fyrir \u00fe\u00e1er notast vi\u00f0 kostna\u00f0arver\u00f0 a\u00f0 fr\u00e1dreginni ni\u00f0urf\u00e6rslu vegna vir\u00f0isr\u00fdrnunar.L\u00f6gbundinn varasj\u00f3\u00f0urF\u00e6rt er \u00ed l\u00f6gbundinn varasj\u00f3\u00f0 samkv\u00e6mt \u00edslenskum hlutaf\u00e9lagal\u00f6gum. Ekki er heimilt a\u00f0 grei\u00f0a l\u00f6gbundinn varasj\u00f3\u00f0 til hluthafa \u00ed formiar\u00f0s. Samkv\u00e6mt hlutaf\u00e9lagal\u00f6gum skal leggja \u00ed varasj\u00f3\u00f0inn \u00fear til hann hefur n\u00e1\u00f0 25% af hlutaf\u00e9.\u00de\u00fd\u00f0ingarmunur\u00c1 \u00fe\u00fd\u00f0ingarmun er f\u00e6r\u00f0ur allur gengismunur sem ver\u00f0ur til vegna umreiknings reikningsskila f\u00e9laga innan samst\u00e6\u00f0unar sem era\u00f0skiljanlegur hluti af rekstri m\u00f3\u00f0urf\u00e9lagsins.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__32": {
"value": "Kaup og sala fj\u00e1rfestinga er f\u00e6r\u00f0 \u00e1 vi\u00f0skiptadegi - \u00feann dag sem samst\u00e6\u00f0an skuldbindur sig til a\u00f0 kaupa e\u00f0a selja eignina.2.9 Birg\u00f0ir Hr\u00e1efni eru metin \u00e1 innkaupsver\u00f0i. Kostna\u00f0arver\u00f0 vara \u00ed framlei\u00f0slu og fullunninna vara samanstendur af beinum launa- ogefniskostna\u00f0i \u00e1samt \u00f6\u00f0rum kostna\u00f0i sem beint e\u00f0a \u00f3beint tengist framlei\u00f0slu varanna. Kostna\u00f0arver\u00f0 er \u00e1kvar\u00f0a\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 nota\"fyrst inn-, fyrst \u00fat\" a\u00f0fer\u00f0ina (FIFO-a\u00f0fer\u00f0ina). Birg\u00f0ir samanstanda af netum, k\u00f6\u00f0lum, j\u00e1rnav\u00f6rum, vei\u00f0arf\u00e6rum, v\u00f6rum \u00ed vinnslu oghr\u00e1efnum til neta, ka\u00f0la og hleraframlei\u00f0slu. Ni\u00f0urf\u00e6rsla er f\u00e6r\u00f0 \u00e1 m\u00f3ti v\u00f6rum sem hreyfast h\u00e6gt.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__36": {
"value": "2.13 L\u00e1nt\u00f6kurL\u00e1ntaka er f\u00e6r\u00f0 \u00ed upphafi \u00e1 gangvir\u00f0i en vi\u00f0 s\u00ed\u00f0ara mat \u00e1 afskrifu\u00f0 kostna\u00f0arver\u00f0i. L\u00e1nt\u00f6kukostna\u00f0ur sem telst hluti af v\u00f6xtum l\u00e1nsinser f\u00e6r\u00f0ur \u00e1 l\u00e1nst\u00edma me\u00f0 a\u00f0fer\u00f0 virkra vaxta en annar l\u00e1nt\u00f6kukostna\u00f0ur er gjaldf\u00e6r\u00f0ur um lei\u00f0 og hann fellur til.L\u00e1n eru flokku\u00f0 me\u00f0al skammt\u00edmaskulda ef \u00feau gjaldfalla innan 12 m\u00e1na\u00f0a annars eru \u00feau flokku\u00f0 me\u00f0al langt\u00edmaskulda.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__37": {
"value": "2.14 Fresta\u00f0ur tekjuskatturFresta\u00f0ur tekjuskattur af t\u00edmabundnum mismunum milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00edsamst\u00e6\u00f0ureikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndast vegnaupphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1 reikningshaldslegan n\u00e9skattskyldan hagna\u00f0 e\u00f0a tap. Fresta\u00f0ur tekjuskattur er \u00e1kvar\u00f0a\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 nota skatthlutf\u00f6ll sem hafa veri\u00f0 l\u00f6gleidd fyrirdagsetningu efnahagsreiknings e\u00f0a fyrir liggur a\u00f0 ver\u00f0i l\u00f6gleidd og v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar tengd frestu\u00f0 skattinneign er innleyste\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp.Fresta\u00f0ur tekjuskattur vegna t\u00edmabundinna mismuna sem stafa af fj\u00e1rfestingum \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum er f\u00e6r\u00f0ur nema\u00feegar samst\u00e6\u00f0an stj\u00f3rnar \u00fev\u00ed hven\u00e6r t\u00edmabundni mismunurinn er bakf\u00e6r\u00f0ur og l\u00edklegt er a\u00f0 t\u00edmabundni mismunurinn muni ekkisn\u00faast vi\u00f0 \u00ed fyrirsj\u00e1anlegri framt\u00ed\u00f0.Fresta\u00f0ar skattinneignir eru f\u00e6r\u00f0ar a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 unnt ver\u00f0i a\u00f0 n\u00fdta t\u00edmabundna mismuni \u00e1 m\u00f3ti skattalegumframt\u00ed\u00f0arhagna\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__38": {
"value": "2.15 Starfsmannasamningar\u00c1g\u00f3\u00f0ahlutir og b\u00f3nusgrei\u00f0slurUndir vissum kringumst\u00e6\u00f0um er f\u00e6r\u00f0 skuldbinding vegna lykilstarfsmanna vegna \u00e1unninna r\u00e9ttinda til \u00e1g\u00f3\u00f0ahluta. Til \u00feess a\u00f0 svo s\u00e9\u00fearf \u00e1kv\u00f6r\u00f0un um grei\u00f0slu a\u00f0 liggja fyrir \u00e1\u00f0ur en reikningsskilin eru gefin \u00fat.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__39": {
"value": "2.16 A\u00f0rar skuldbindingarA\u00f0rar skuldbindingar eru f\u00e6r\u00f0ar \u00feegar samst\u00e6\u00f0an hefur teki\u00f0 \u00e1 sig skuldbindingu vegna li\u00f0inna atbur\u00f0a, l\u00edkur eru taldar \u00e1 a\u00f0 tilgrei\u00f0slu \u00feeirra komi og h\u00e6gt er a\u00f0 m\u00e6la \u00fe\u00e6r me\u00f0 \u00e1byggilegum h\u00e6tti. Samst\u00e6\u00f0an veitir \u00e1byrg\u00f0 \u00e1 vissum v\u00f6rum og skuldbindur sig til\u00feess a\u00f0 gera vi\u00f0 v\u00f6rur sem vinna ekki me\u00f0 e\u00f0lilegum h\u00e6tti.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__40": {
"value": "2.17 Innlausn teknaTekjur samanstanda af gangvir\u00f0i vegna s\u00f6lu \u00e1 v\u00f6rum og \u00fej\u00f3nustu, a\u00f0 fr\u00e1dregnum vir\u00f0isaukaskatti og afsl\u00e6tti og eftir a\u00f0 innbyr\u00f0is salainnan samst\u00e6\u00f0unnar hefur veri\u00f0 felld ni\u00f0ur.(a) Sala \u00e1 v\u00f6ru og \u00fej\u00f3nustuSamst\u00e6\u00f0an framlei\u00f0ir og selur \u00farval af v\u00f6rum \u00ed sm\u00e1s\u00f6lu og heilds\u00f6lu. Tekjur af s\u00f6lu eru f\u00e6r\u00f0ar \u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runum hefur veri\u00f0flutt til kaupenda, sem er \u00feegar v\u00f6rurnar hafa veri\u00f0 afhentar. Afhending fer fram \u00feegar kaupandi hefur teki\u00f0 vi\u00f0 v\u00f6runum, \u00e1h\u00e6ttan \u00e1\u00fareldingu og tapi hefur veri\u00f0 flutt til hans og anna\u00f0hvort hefur kaupandi sam\u00feykkt v\u00f6rurnar \u00ed samr\u00e6mi vi\u00f0 s\u00f6lusamninginn,sta\u00f0festingar\u00e1kv\u00e6\u00f0i hafa li\u00f0i\u00f0 e\u00f0a samst\u00e6\u00f0an hefur hlutl\u00e6gar v\u00edsbendingar um a\u00f0 \u00f6ll skilyr\u00f0i fyrir vi\u00f0urkenningu hafi veri\u00f0 fulln\u00e6gt. Grei\u00f0slur fyrir s\u00f6lu \u00e1 v\u00f6ru og \u00fej\u00f3nustu eru samkv\u00e6mt venjulegum vi\u00f0skiptaskilm\u00e1lum. Tekjur af s\u00f6lu heildarkerfa e\u00f0a heildarlausna munu vera f\u00e6r\u00f0ar yfir t\u00edmabil byggt \u00e1 \u00fev\u00ed a\u00f0 f\u00e9lagi\u00f0 hafi ekki \u00f6nnur not af \u00feeim, sem ogframkv\u00e6manlegan r\u00e9tt til grei\u00f0slu. Tekjur eru f\u00e6r\u00f0ar samkv\u00e6mt \u00e1fangaa\u00f0fer\u00f0 \u00e1 grundvelli mats \u00e1 hlutfalli \u00e1fallins kostna\u00f0ar og\u00e1\u00e6tla\u00f0s heildarkostna\u00f0ar, en a\u00f0 mati f\u00e9lagsins l\u00fdsir s\u00fa a\u00f0fer\u00f0 best f\u00e6rslu yfirr\u00e1\u00f0a til vi\u00f0skiptavinarins. V\u00e6nt tap af samningi skal f\u00e6rtstrax. Allir \u00fe\u00e6ttir heildarlausna og heildarkerfa hafa \u00e1\u00feekka framleg\u00f0.Samst\u00e6\u00f0an selur \u00fej\u00f3nustu sem felst \u00ed ger\u00f0 n\u00fdrra vei\u00f0arf\u00e6ra og vi\u00f0ger\u00f0um \u00e1 eldri vei\u00f0arf\u00e6rum. Tekjur af veittri \u00fej\u00f3nustu eru f\u00e6r\u00f0ar\u00feegar kaupandi \u00fej\u00f3nustunnar hefur teki\u00f0 vi\u00f0 n\u00fdjum e\u00f0a vi\u00f0ger\u00f0um vei\u00f0arf\u00e6rum e\u00f0a \u00feegar vei\u00f0arf\u00e6rin eru komin \u00e1 geymslusta\u00f0\u00feeirra. (b) Ar\u00f0stekjurAr\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til a\u00f0 taka \u00e1 m\u00f3ti grei\u00f0slu er fastsettur.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__42": {
"value": "2.18 Leigusamningar(a) Mat \u00e1 leigusamningiF\u00e9l\u00f6g innan samst\u00e6\u00f0unnar f\u00e6ra upp alla verulega leigusamninga \u00ed samr\u00e6mi sta\u00f0al um leigusamninga (IFRS 16). Samst\u00e6\u00f0an skr\u00e1irn\u00fdtingarr\u00e9tt til eignar og samsvarandi leiguskuldbindingu vegna allra leigusamninga, nema skammt\u00edmaleigu (innan vi\u00f0 12 m\u00e1nu\u00f0i).F\u00e9lagi\u00f0 f\u00e6rir upp leiguskuld sem er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0sluraf h\u00f6fu\u00f0st\u00f3l. N\u00fdtingarr\u00e9ttur jafnframt f\u00e6r\u00f0ur upp og er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar. (b) LeiguskuldLeiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0 innbygg\u00f0um v\u00f6xtum \u00edsamningi e\u00f0a, ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9. Leiguskuldbinding samanstendur af f\u00f6stum grei\u00f0slum a\u00f0fr\u00e1dregnum leiguhv\u00f6tum, breytilegum grei\u00f0slum vegna v\u00edsit\u00f6lu, v\u00e6ntu hrakvir\u00f0i og kaupr\u00e9ttum \u00e1 leigueignum ef l\u00edklegt er tali\u00f0 a\u00f0 \u00feeirver\u00f0i n\u00fdttir. Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu. Samst\u00e6\u00f0anendurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast vegna v\u00edsit\u00f6lutengingar e\u00f0a \u00feegar breytingar eruger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningur er skr\u00e1\u00f0ur. Leiguskuldbindingar eru f\u00e6r\u00f0ar me\u00f0al langt\u00edmaskuldaen fj\u00e1rh\u00e6\u00f0 \u00feeirra er a\u00f0 finna \u00ed sk\u00fdringu nr. 20.(c) LeigueignirN\u00fdtingarr\u00e9ttur vegna leigueigna er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar. Ef leigusamningurlei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 n\u00fdtingarr\u00e9ttar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 leigueign, \u00fe\u00e1 er n\u00fdtingarr\u00e9ttur afskrifa\u00f0ur \u00e1 l\u00edft\u00edmaleigueignar. N\u00fdtingarr\u00e9ttur af leigueignum er afskrifa\u00f0ur fr\u00e1 upphafsdegi leigusamnings. Leigueignir eru f\u00e6r\u00f0ar me\u00f0al fasteigna ogt\u00e6kja \u00ed varanlegum rekstrarfj\u00e1rmunum sem finna m\u00e1 \u00ed sk\u00fdringu 12.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__43": {
"value": "2.19 \u00dathlutun ar\u00f0s\u00dathlutun ar\u00f0s til hluthafa f\u00e9lagsins er f\u00e6r\u00f0 sem skuld \u00ed reikningsskil samst\u00e6\u00f0unnar \u00e1 \u00fev\u00ed t\u00edmabili sem hluthafar f\u00e9lagsins sam\u00feykkjaar\u00f0grei\u00f0slurnar.2.20 Fj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1reignatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum, ar\u00f0stekjum og hagna\u00f0i af \u00e1h\u00e6ttuvarnagerningum sem eru f\u00e6r\u00f0ir \u00edrekstrarreikning. Vaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti. Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00edrekstrarreikning \u00e1 \u00feeim degi sem ar\u00f0s\u00fathlutun er sam\u00feykkt.Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum, bakf\u00e6rslu n\u00favir\u00f0ingar skuldbindinga, tapi af \u00e1h\u00e6ttuvarnargerningum semf\u00e6rt er \u00ed rekstrarreikning og vir\u00f0isr\u00fdrnun fj\u00e1reigna.2.21 Vir\u00f0isr\u00fdrnun fj\u00e1reignaVir\u00f0isr\u00fdrnunarl\u00edkan IFRS 9 byggir \u00e1 v\u00e6ntu \u00fatl\u00e1natapi sem er breyting fr\u00e1 fyrri sta\u00f0li IAS 39 sem a\u00f0eins ger\u00f0i kr\u00f6fu um a\u00f0 \u00fatl\u00e1natap yr\u00f0if\u00e6rt vegna li\u00f0inna atbur\u00f0a. Fj\u00e1reignir samst\u00e6\u00f0unnar sem falla undir gildissvi\u00f0 vir\u00f0isr\u00fdrnunarl\u00edkansins eru langt\u00edmakr\u00f6fur,vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur (a\u00f0 undanskildum fyrirframgrei\u00f0slum og afdr\u00e1ttarsk\u00f6ttum), kr\u00f6fur \u00e1 tengda a\u00f0ila og handb\u00e6rtf\u00e9.Vi\u00f0 mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur beitir samst\u00e6\u00f0an einfalda\u00f0ri n\u00e1lgun. S\u00fa n\u00e1lgun krefst \u00feess a\u00f0 samst\u00e6\u00f0an metini\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. Samst\u00e6\u00f0an metur ni\u00f0urf\u00e6rslu\u00fe\u00f6rf \u00e1 hverri vi\u00f0skiptakr\u00f6fu fyrirsig.Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.2.22 Fj\u00e1reignirSkuldabr\u00e9f, vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0analegum grei\u00f0slum sem eru ekki skr\u00e1\u00f0ar \u00e1 virkummarka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu erul\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. Marka\u00f0sver\u00f0br\u00e9f, sj\u00f3\u00f0ur og \u00f3bundnar bankainnst\u00e6\u00f0ur teljast til handb\u00e6rs fj\u00e1r.Fj\u00e1reignir \u00e1 gangvir\u00f0i eru metnar mi\u00f0a\u00f0 vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 og breytingar \u00e1 vir\u00f0i fara \u00ed gegnum a\u00f0ra heildarafkomu. 2.23 Fj\u00e1rskuldirFj\u00e1rskuldir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1n ogkr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti.Fj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0 s\u00fdnd \u00ed efnahagsreikningi \u00feegar lagalegur r\u00e9ttur er til sta\u00f0ar um j\u00f6fnun ogfyrirhuga\u00f0 er a\u00f0 gera upp me\u00f0 j\u00f6fnun fj\u00e1reigna og fj\u00e1rskulda e\u00f0a innleysa eignina og grei\u00f0a skuldina \u00e1 sama t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__41": {
"value": "(b) Ar\u00f0stekjurAr\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til a\u00f0 taka \u00e1 m\u00f3ti grei\u00f0slu er fastsettur.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__44": {
"value": "3. Fj\u00e1rhagsleg \u00e1h\u00e6ttustj\u00f3rnunSamst\u00e6\u00f0an starfar \u00ed umhverfi me\u00f0 \u00fdmiss konar fj\u00e1rhags\u00e1h\u00e6ttu, \u00fear me\u00f0 tali\u00f0 l\u00e1ns\u00e1h\u00e6ttu, lausafj\u00e1r\u00e1h\u00e6ttu og marka\u00f0s\u00e1h\u00e6ttu.Heildar\u00e1\u00e6tlun samst\u00e6\u00f0unnar um \u00e1h\u00e6ttustj\u00f3rnun beinist fyrst og fremst a\u00f0 \u00f3fyrirs\u00e9\u00f0ri heg\u00f0un fj\u00e1rm\u00e1lamarka\u00f0a og me\u00f0 henni er reynta\u00f0 draga sem mest \u00far hugsanlegum neikv\u00e6\u00f0um \u00e1hrifum \u00e1 rekstrar\u00e1rangur samst\u00e6\u00f0unnar.Stj\u00f3rn m\u00f3\u00f0urf\u00e9lagsins ber \u00e1byrg\u00f0 \u00e1 a\u00f0 innlei\u00f0a og hafa eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Stj\u00f3rnin hefur fali\u00f0 forstj\u00f3ram\u00f3\u00f0urf\u00e9lagsins umsj\u00f3n me\u00f0 daglegri \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar.(a) L\u00e1ns\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er einkum vegna vi\u00f0skiptakrafna.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6furL\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Margir vi\u00f0skiptamenn samst\u00e6\u00f0unnar hafa \u00e1tt \u00ed \u00e1ral\u00f6ngum vi\u00f0skiptum vi\u00f0 hana og tapa\u00f0ar vi\u00f0skiptakr\u00f6fur hafa veri\u00f0 \u00f3verulegar \u00edhlutfalli af veltu. Vi\u00f0 st\u00fdringu l\u00e1ns\u00e1h\u00e6ttu vegna vi\u00f0skiptamanna er einkum horft til aldurs krafna og fj\u00e1rhagsst\u00f6\u00f0u einstakravi\u00f0skiptamanna.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna, annarra krafna og fj\u00e1rfestinga. Ni\u00f0urf\u00e6rslan er \u00edmeginatri\u00f0um s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna.\u00c1byrg\u00f0ir\u00dea\u00f0 er stefna samst\u00e6\u00f0unnar a\u00f0 veita a\u00f0eins d\u00f3tturf\u00e9l\u00f6gum e\u00f0a m\u00f3\u00f0urf\u00e9lagi \u00e1byrg\u00f0ir. \u00deann 31. desember 2025 voru engarumtalsver\u00f0ar \u00e1byrg\u00f0ir \u00ed gildi.Mesta m\u00f6gulegt tap vegna l\u00e1ns\u00e1h\u00e6ttu \u00e1n tillits til ve\u00f0aEftirfarandi tafla s\u00fdnir mesta m\u00f6gulega tap vegna l\u00e1ns\u00e1h\u00e6ttu \u00e1n tillits til ve\u00f0a \u00feann 31. desember 2025 og 2024. Fyrir efnahagsli\u00f0i ermesta m\u00f6gulega tapi\u00f0 byggt \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignanna \u00e1 uppgj\u00f6rsdegi.Mesta m\u00f6gulega tapL\u00e1ns\u00e1h\u00e6tta tengd efnahagsli\u00f0um2025 2024 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ...............................................................................................71.937 66.620 Skuldabr\u00e9f og langt\u00edmakr\u00f6fur ....................................................................................................................3.366 1.595 Handb\u00e6rt f\u00e9 ...............................................................................................................................................26.395 41.429 Samtals mesta m\u00f6gulega tap vegna l\u00e1ns\u00e1h\u00e6ttu101.698 109.644 Vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafnaAldur vi\u00f0skiptakrafna var eftirfarandi \u00ed \u00e1rslokNafnver\u00f0 kr\u00f6fuNi\u00f0urf\u00e6rsla2025 2024 2025 2024 \u00d3gjaldfalli\u00f0 .................................................................................................27.960 31.895 14 113 Gjaldfalli\u00f0 innan 30 daga ...........................................................................10.902 11.525 0 0 Gjaldfalli\u00f0 fyrir 31 -120 ..............................................................................13.294 13.868 384 282 Gjaldfalli\u00f0 fyrir meira en 120 d\u00f6gum .........................................................7.400 5.117 733 852 59.555 62.405 1.130 1.247 Mesta m\u00f6gulega tap samst\u00e6\u00f0unnar \u00e1 vi\u00f0skiptakr\u00f6fum skiptist me\u00f0 eftirfarandi h\u00e6tti eftir landsv\u00e6\u00f0um:2025 2024 Evr\u00f3pa ........................................................................................................................................................37.968 42.515 As\u00eda ............................................................................................................................................................8.538 6.974 A\u00f0rar heims\u00e1lfur .........................................................................................................................................11.920 11.668 58.425 61.158 3. Fj\u00e1rhagsleg \u00e1h\u00e6ttustj\u00f3rnun frh. (b) Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem\u00fe\u00e6r gjaldfalla.T\u00f6flurnar h\u00e9r a\u00f0 ne\u00f0an greinir skuldir samst\u00e6\u00f0unnar \u00ed flokka eftir gjaldd\u00f6gum \u00feeirra. Upph\u00e6\u00f0ir \u00ed t\u00f6flunni eru \u00f3n\u00favirtarsamningsbundnar grei\u00f0slur. Sta\u00f0a 31. desember 2025Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur (\u00fe.m.t. leiguskuldbindingar) ........ 211.414 250.396 78.688 31.600 46.800 93.308 Vi\u00f0skiptaskuldir .......................................... 54.972 54.972 54.972 0 0 0 266.386 305.368 133.660 31.600 46.800 93.308 Sta\u00f0a 31. desember 2024Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur (\u00fe.m.t. leiguskuldbindingar) ........ 178.641 201.661 64.112 17.666 33.075 86.808 Vi\u00f0skiptaskuldir .......................................... 45.345 45.345 45.345 0 0 0 223.986 247.006 109.457 17.666 33.075 86.808 3. Fj\u00e1rhagsleg \u00e1h\u00e6ttustj\u00f3rnun frh. c) Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00ed marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la, vaxta og gengi hlutabr\u00e9fa hafi \u00e1hrif \u00e1 afkomusamst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum.Gengis\u00e1h\u00e6ttaSamst\u00e6\u00f0an b\u00fdr vi\u00f0 gengis\u00e1h\u00e6ttu vegna eigna, skulda og vi\u00f0skipta \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en starfr\u00e6kslugjaldmi\u00f0lum einstakrasamst\u00e6\u00f0uf\u00e9laga. Helstu starfr\u00e6kslugjaldmi\u00f0lar einstakra samst\u00e6\u00f0uf\u00e9laga eru danskar kr\u00f3nur (DKK), evrur (EUR), norsk kr\u00f3na (NOK),bandar\u00edskur dollari (USD), sterlingspund (GBP), indversk r\u00fap\u00eda (INR) og \u00edslenskar kr\u00f3nur (ISK). \u00deeir gjaldmi\u00f0lar sem einkum skapagengis\u00e1h\u00e6ttu eru ISK, GBP, NOK, INR og USD. Samst\u00e6\u00f0an metur \u00fea\u00f0 sem svo a\u00f0 til a\u00f0 hafa \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar \u00feyrfti verulegar gengissveiflur. Rekstur Hampi\u00f0junnar \u00e1\u00cdslandi, b\u00e6\u00f0i tekjur og gj\u00f6ld, eru a\u00f0 einhverju leyti \u00ed \u00edslenskum kr\u00f3num, en gengis\u00e1hrif jafnast a\u00f0 verulegu leyti \u00fat. Hj\u00e1 Hampi\u00f0junni hf.eru \u00fea\u00f0 fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum sem skapa gengis\u00e1h\u00e6ttu, gengismunur af \u00feeim er f\u00e6r\u00f0ur undir a\u00f0ra heildarafkomu, sj\u00e1eiginfj\u00e1ryfirlit. \u00c1h\u00e6tta samst\u00e6\u00f0unnar vegna erlendra gjaldmi\u00f0la var sem h\u00e9r segir:Sta\u00f0a 31. desember 2025A\u00f0rarDKK NOK USD GBP INR myntirVi\u00f0skiptakr\u00f6fur ........................................... 13.028 7.780 7.368 2.971 1.360 6.370 A\u00f0rar kr\u00f6fur ................................................ 565 2.726 289 597 1.507 540 Handb\u00e6rt f\u00e9 ............................................... 1.062 4.930 4.387 4.020 171 2.725 Vi\u00f0skiptaskuldir .......................................... 5.141 8.965 2.252 1.698 1.658 4.909 A\u00f0rar skuldir .............................................. 2.377 7.628 659 648 3.184 2.273 Skuldir vi\u00f0 l\u00e1nastofnanir ............................ 13.397 43.727 933 3.241 4.599 16.880 35.570 75.755 15.889 13.175 12.477 33.696 Sta\u00f0a 31. desember 2024A\u00f0rarDKK NOK USD GBP INR myntirVi\u00f0skiptakr\u00f6fur ........................................... 13.507 7.878 5.491 3.634 0 6.843 A\u00f0rar kr\u00f6fur ................................................ 717 2.159 546 688 0 1.121 Handb\u00e6rt f\u00e9 ............................................... 604 6.643 3.393 1.986 0 22.707 Vi\u00f0skiptaskuldir .......................................... 4.150 6.593 2.420 1.316 0 4.389 A\u00f0rar skuldir .............................................. 28.977 19.787 724 3.778 0 2.224 Skuldir vi\u00f0 l\u00e1nastofnanir ............................ 14.465 46.421 1.454 3.381 0 18.416 62.419 89.481 14.029 14.783 0 55.699 N\u00e6mnigreining10% styrking evru gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum 31. desember mundi hafa l\u00e6kka\u00f0 afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt umeftirfarandi fj\u00e1rh\u00e6\u00f0ir. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur, s\u00e9rstaklega vextir, haldist \u00f3breyttar. 2025 2024 DKK ............................................................................................................................................................ (3.557) (6.242)NOK ............................................................................................................................................................ (7.576) (8.948)USD ............................................................................................................................................................ (1.589) (1.403)GBP ............................................................................................................................................................ (1.317) (1.478)INR ............................................................................................................................................................. (1.248) (0)A\u00f0rar myntir ................................................................................................................................................ (3.370) (5.570) (12.721) (16.593)Gengi helstu gjaldmi\u00f0la \u00e1 \u00e1rinu gagnvart evru var sem h\u00e9r segirMe\u00f0algengi\u00c1rslokagengi2025 2024 2025 2024DKK ............................................................................................................0,134 0,134 0,134 0,134 NOK ...........................................................................................................0,085 0,086 0,085 0,085 USD ............................................................................................................0,887 0,924 0,851 0,960 GBP ............................................................................................................1,168 1,181 1,148 1,204 INR .............................................................................................................0,010 0,011 0,009 0,011 Vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru a\u00f0 st\u00e6rstum hluta me\u00f0 breytilegum v\u00f6xtum. H\u00e6kkun \u00e1 v\u00f6xtum \u00e1 uppgj\u00f6rsdegi um eitt pr\u00f3sentustig \u00e1\u00e1rinu 2025 hef\u00f0i l\u00e6kka\u00f0 afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt um 2.093 \u00fe\u00fasund evrur. \u00c1ri\u00f0 2024 hef\u00f0i l\u00e6kkunin or\u00f0i\u00f0 1.760 \u00fe\u00fasundevrur. \u00datreikningurinn mi\u00f0ast vi\u00f0 rekstrar\u00e1hrif \u00e1 \u00e1rsgrundvelli. \u00deessi greining byggir \u00e1 \u00fev\u00ed a\u00f0 allar a\u00f0rar breytur, s\u00e9rstaklega gengigjaldmi\u00f0la, haldist \u00f3breyttar. 3.1 \u00c1h\u00e6ttust\u00fdring eiginfj\u00e1rSamst\u00e6\u00f0an st\u00fdrir fj\u00e1rm\u00f6gnun sinni me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 vi\u00f0halda getu hennar til \u00e1framhaldandi reksturs til a\u00f0 grei\u00f0a eigendums\u00ednum ar\u00f0.F\u00e9lagi\u00f0 getur breytt ar\u00f0grei\u00f0slustefnu, endurgreitt hlutaf\u00e9, gefi\u00f0 \u00fat n\u00fdtt hlutaf\u00e9 e\u00f0a selt eignir til a\u00f0 minnka skuldir til a\u00f0 vi\u00f0halda e\u00f0alagf\u00e6ra skipulag fj\u00e1rm\u00f6gnunar.Eftirfarandi tafla s\u00fdnir fj\u00e1rm\u00f6gnun samst\u00e6\u00f0unnar og eiginfj\u00e1rhlutfall:2025 2024 L\u00e1nt\u00f6kur, langt\u00edma .....................................................................................................................................141.014 127.610 L\u00e1nt\u00f6kur, skammt\u00edma ................................................................................................................................70.400 51.031 Fr\u00e1dregi\u00f0: Handb\u00e6rt f\u00e9 ............................................................................................................................. (26.395) (41.429)Skuldir nett\u00f3 ...............................................................................................................................................185.019 137.212 Eigi\u00f0 f\u00e9 .......................................................................................................................................................270.288 273.230 Fj\u00e1rm\u00f6gnun samtals ..................................................................................................................................455.307 410.442 Eiginfj\u00e1rhlutfall ...........................................................................................................................................49,4% 53,6%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__45": {
"value": "(a) L\u00e1ns\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er einkum vegna vi\u00f0skiptakrafna.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6furL\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Margir vi\u00f0skiptamenn samst\u00e6\u00f0unnar hafa \u00e1tt \u00ed \u00e1ral\u00f6ngum vi\u00f0skiptum vi\u00f0 hana og tapa\u00f0ar vi\u00f0skiptakr\u00f6fur hafa veri\u00f0 \u00f3verulegar \u00edhlutfalli af veltu. Vi\u00f0 st\u00fdringu l\u00e1ns\u00e1h\u00e6ttu vegna vi\u00f0skiptamanna er einkum horft til aldurs krafna og fj\u00e1rhagsst\u00f6\u00f0u einstakravi\u00f0skiptamanna.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna, annarra krafna og fj\u00e1rfestinga. Ni\u00f0urf\u00e6rslan er \u00edmeginatri\u00f0um s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna.\u00c1byrg\u00f0ir\u00dea\u00f0 er stefna samst\u00e6\u00f0unnar a\u00f0 veita a\u00f0eins d\u00f3tturf\u00e9l\u00f6gum e\u00f0a m\u00f3\u00f0urf\u00e9lagi \u00e1byrg\u00f0ir. \u00deann 31. desember 2025 voru engarumtalsver\u00f0ar \u00e1byrg\u00f0ir \u00ed gildi.Mesta m\u00f6gulegt tap vegna l\u00e1ns\u00e1h\u00e6ttu \u00e1n tillits til ve\u00f0aEftirfarandi tafla s\u00fdnir mesta m\u00f6gulega tap vegna l\u00e1ns\u00e1h\u00e6ttu \u00e1n tillits til ve\u00f0a \u00feann 31. desember 2025 og 2024. Fyrir efnahagsli\u00f0i ermesta m\u00f6gulega tapi\u00f0 byggt \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignanna \u00e1 uppgj\u00f6rsdegi.Mesta m\u00f6gulega tapL\u00e1ns\u00e1h\u00e6tta tengd efnahagsli\u00f0um2025 2024 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ...............................................................................................71.937 66.620 Skuldabr\u00e9f og langt\u00edmakr\u00f6fur ....................................................................................................................3.366 1.595 Handb\u00e6rt f\u00e9 ...............................................................................................................................................26.395 41.429 Samtals mesta m\u00f6gulega tap vegna l\u00e1ns\u00e1h\u00e6ttu101.698 109.644 Vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafnaAldur vi\u00f0skiptakrafna var eftirfarandi \u00ed \u00e1rslokNafnver\u00f0 kr\u00f6fuNi\u00f0urf\u00e6rsla2025 2024 2025 2024 \u00d3gjaldfalli\u00f0 .................................................................................................27.960 31.895 14 113 Gjaldfalli\u00f0 innan 30 daga ...........................................................................10.902 11.525 0 0 Gjaldfalli\u00f0 fyrir 31 -120 ..............................................................................13.294 13.868 384 282 Gjaldfalli\u00f0 fyrir meira en 120 d\u00f6gum .........................................................7.400 5.117 733 852 59.555 62.405 1.130 1.247 Mesta m\u00f6gulega tap samst\u00e6\u00f0unnar \u00e1 vi\u00f0skiptakr\u00f6fum skiptist me\u00f0 eftirfarandi h\u00e6tti eftir landsv\u00e6\u00f0um:2025 2024 Evr\u00f3pa ........................................................................................................................................................37.968 42.515 As\u00eda ............................................................................................................................................................8.538 6.974 A\u00f0rar heims\u00e1lfur .........................................................................................................................................11.920 11.668 58.425 61.158 3. Fj\u00e1rhagsleg \u00e1h\u00e6ttustj\u00f3rnun frh.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__46": {
"value": "b) Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem\u00fe\u00e6r gjaldfalla.T\u00f6flurnar h\u00e9r a\u00f0 ne\u00f0an greinir skuldir samst\u00e6\u00f0unnar \u00ed flokka eftir gjaldd\u00f6gum \u00feeirra. Upph\u00e6\u00f0ir \u00ed t\u00f6flunni eru \u00f3n\u00favirtarsamningsbundnar grei\u00f0slur. Sta\u00f0a 31. desember 2025Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur (\u00fe.m.t. leiguskuldbindingar) ........ 211.414 250.396 78.688 31.600 46.800 93.308 Vi\u00f0skiptaskuldir .......................................... 54.972 54.972 54.972 0 0 0 266.386 305.368 133.660 31.600 46.800 93.308 Sta\u00f0a 31. desember 2024Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur (\u00fe.m.t. leiguskuldbindingar) ........ 178.641 201.661 64.112 17.666 33.075 86.808 Vi\u00f0skiptaskuldir .......................................... 45.345 45.345 45.345 0 0 0 223.986 247.006 109.457 17.666 33.075 86.808 3. Fj\u00e1rhagsleg \u00e1h\u00e6ttustj\u00f3rnun frh.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__47": {
"value": "c) Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00ed marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la, vaxta og gengi hlutabr\u00e9fa hafi \u00e1hrif \u00e1 afkomusamst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum.Gengis\u00e1h\u00e6ttaSamst\u00e6\u00f0an b\u00fdr vi\u00f0 gengis\u00e1h\u00e6ttu vegna eigna, skulda og vi\u00f0skipta \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en starfr\u00e6kslugjaldmi\u00f0lum einstakrasamst\u00e6\u00f0uf\u00e9laga. Helstu starfr\u00e6kslugjaldmi\u00f0lar einstakra samst\u00e6\u00f0uf\u00e9laga eru danskar kr\u00f3nur (DKK), evrur (EUR), norsk kr\u00f3na (NOK),bandar\u00edskur dollari (USD), sterlingspund (GBP), indversk r\u00fap\u00eda (INR) og \u00edslenskar kr\u00f3nur (ISK). \u00deeir gjaldmi\u00f0lar sem einkum skapagengis\u00e1h\u00e6ttu eru ISK, GBP, NOK, INR og USD. Samst\u00e6\u00f0an metur \u00fea\u00f0 sem svo a\u00f0 til a\u00f0 hafa \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar \u00feyrfti verulegar gengissveiflur. Rekstur Hampi\u00f0junnar \u00e1\u00cdslandi, b\u00e6\u00f0i tekjur og gj\u00f6ld, eru a\u00f0 einhverju leyti \u00ed \u00edslenskum kr\u00f3num, en gengis\u00e1hrif jafnast a\u00f0 verulegu leyti \u00fat. Hj\u00e1 Hampi\u00f0junni hf.eru \u00fea\u00f0 fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum sem skapa gengis\u00e1h\u00e6ttu, gengismunur af \u00feeim er f\u00e6r\u00f0ur undir a\u00f0ra heildarafkomu, sj\u00e1eiginfj\u00e1ryfirlit. \u00c1h\u00e6tta samst\u00e6\u00f0unnar vegna erlendra gjaldmi\u00f0la var sem h\u00e9r segir:Sta\u00f0a 31. desember 2025A\u00f0rarDKK NOK USD GBP INR myntirVi\u00f0skiptakr\u00f6fur ........................................... 13.028 7.780 7.368 2.971 1.360 6.370 A\u00f0rar kr\u00f6fur ................................................ 565 2.726 289 597 1.507 540 Handb\u00e6rt f\u00e9 ............................................... 1.062 4.930 4.387 4.020 171 2.725 Vi\u00f0skiptaskuldir .......................................... 5.141 8.965 2.252 1.698 1.658 4.909 A\u00f0rar skuldir .............................................. 2.377 7.628 659 648 3.184 2.273 Skuldir vi\u00f0 l\u00e1nastofnanir ............................ 13.397 43.727 933 3.241 4.599 16.880 35.570 75.755 15.889 13.175 12.477 33.696 Sta\u00f0a 31. desember 2024A\u00f0rarDKK NOK USD GBP INR myntirVi\u00f0skiptakr\u00f6fur ........................................... 13.507 7.878 5.491 3.634 0 6.843 A\u00f0rar kr\u00f6fur ................................................ 717 2.159 546 688 0 1.121 Handb\u00e6rt f\u00e9 ............................................... 604 6.643 3.393 1.986 0 22.707 Vi\u00f0skiptaskuldir .......................................... 4.150 6.593 2.420 1.316 0 4.389 A\u00f0rar skuldir .............................................. 28.977 19.787 724 3.778 0 2.224 Skuldir vi\u00f0 l\u00e1nastofnanir ............................ 14.465 46.421 1.454 3.381 0 18.416 62.419 89.481 14.029 14.783 0 55.699 N\u00e6mnigreining10% styrking evru gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum 31. desember mundi hafa l\u00e6kka\u00f0 afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt umeftirfarandi fj\u00e1rh\u00e6\u00f0ir. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur, s\u00e9rstaklega vextir, haldist \u00f3breyttar. 2025 2024 DKK ............................................................................................................................................................ (3.557) (6.242)NOK ............................................................................................................................................................ (7.576) (8.948)USD ............................................................................................................................................................ (1.589) (1.403)GBP ............................................................................................................................................................ (1.317) (1.478)INR ............................................................................................................................................................. (1.248) (0)A\u00f0rar myntir ................................................................................................................................................ (3.370) (5.570) (12.721) (16.593)Gengi helstu gjaldmi\u00f0la \u00e1 \u00e1rinu gagnvart evru var sem h\u00e9r segirMe\u00f0algengi\u00c1rslokagengi2025 2024 2025 2024DKK ............................................................................................................0,134 0,134 0,134 0,134 NOK ...........................................................................................................0,085 0,086 0,085 0,085 USD ............................................................................................................0,887 0,924 0,851 0,960 GBP ............................................................................................................1,168 1,181 1,148 1,204 INR .............................................................................................................0,010 0,011 0,009 0,011 Vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru a\u00f0 st\u00e6rstum hluta me\u00f0 breytilegum v\u00f6xtum. H\u00e6kkun \u00e1 v\u00f6xtum \u00e1 uppgj\u00f6rsdegi um eitt pr\u00f3sentustig \u00e1\u00e1rinu 2025 hef\u00f0i l\u00e6kka\u00f0 afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt um 2.093 \u00fe\u00fasund evrur. \u00c1ri\u00f0 2024 hef\u00f0i l\u00e6kkunin or\u00f0i\u00f0 1.760 \u00fe\u00fasundevrur. \u00datreikningurinn mi\u00f0ast vi\u00f0 rekstrar\u00e1hrif \u00e1 \u00e1rsgrundvelli. \u00deessi greining byggir \u00e1 \u00fev\u00ed a\u00f0 allar a\u00f0rar breytur, s\u00e9rstaklega gengigjaldmi\u00f0la, haldist \u00f3breyttar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__48": {
"value": "4. Mikilv\u00e6g atri\u00f0i sem var\u00f0a reikningshaldslegt matSkr\u00e1ning eigna og skulda me\u00f0 tilliti til n\u00e6sta fj\u00e1rhags\u00e1rs er bygg\u00f0 \u00e1 mati samst\u00e6\u00f0unnar. Fari\u00f0 er yfir sl\u00edkt mat me\u00f0 hli\u00f0sj\u00f3n af reynsluog \u00f6\u00f0rum \u00fe\u00e1ttum svo sem framt\u00ed\u00f0arv\u00e6ntingum sem taldar eru e\u00f0lilegar mi\u00f0a\u00f0 vi\u00f0 a\u00f0st\u00e6\u00f0ur. Sl\u00edkt reikningshaldslegt mat er sjaldann\u00e1kv\u00e6mlega \u00ed samr\u00e6mi vi\u00f0 raunverulega ni\u00f0urst\u00f6\u00f0u.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9rsta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir sem tengjast reikninghaldslegu mati m\u00e1 me\u00f0al annars finna \u00ed sk\u00fdringu 13 um vir\u00f0isr\u00fdrnunarpr\u00f3fvegna vi\u00f0skiptavildar samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__49": {
"value": "5. Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e6ttirRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar vegna \u00f3l\u00edkra efnislegra e\u00f0a landfr\u00e6\u00f0ilegra \u00fe\u00e1tta sem eru m\u00f3ta\u00f0ir afst\u00fdringu og eftirliti stj\u00f3rnenda samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an skilgreinir starfsemina \u00ed sex starfs\u00fe\u00e6tti.Starfs\u00fe\u00e1ttur 1.Starfsemi Hampi\u00f0junnar sem er yfirstj\u00f3rn samst\u00e6\u00f0unnar, endursala og fj\u00e1rfestingar. Starfsemi framlei\u00f0slufyrirt\u00e6kjanna Hampidjan Baltic \u00ed Lith\u00e1en og Kohinoor Ropes Pvt. Ltd. \u00ed Indlandi \u00fear sem framleidd eru net, ka\u00f0lar og ofurt\u00f3g.Starfs\u00fe\u00e1ttur 2.Starfsemi vei\u00f0arf\u00e6raf\u00e9lagana \u00ed Swan Net Gundry \u00e1 \u00cdrlandi og tengdra f\u00e9laga \u00e1samt Jackson Trawls og Jackson Offshore Supply \u00ed Skotlandi.Starfs\u00fe\u00e1ttur 3.Starfsemi vei\u00f0arf\u00e6raf\u00e9lagsins Cosmos Trawl og d\u00f3tturf\u00e9lagsins Strandby Net.Starfs\u00fe\u00e1ttur 4.Starfsemi vei\u00f0arf\u00e6raf\u00e9laganna Hampidjan New Zealand, Hampidjan Canada, Hampidjan USA og d\u00f3tturf\u00e9lagsins Swan Net USA, Hampidjan Australia, International Rope Braid Ltd., Hampi\u00f0jan \u00cdsland, M\u00f8renot Island, Eldi Aqua Iceland ehf., Hampidjan Poland, Voot, Fasteignaf\u00e9lagsins Mi\u00f0h\u00fasa, Hampidjan TorNet og Eldi Protection AS.Starfs\u00fe\u00e1ttur 5.Starfsemi vei\u00f0arf\u00e6raf\u00e9lagsins P/F Von og d\u00f3tturf\u00e9laganna P/F V\u00f3nin, V\u00f3nin Refa, Qalut Vonin, V\u00f3nin Lithuania, V\u00f3nin Canada, V\u00f3nin \u00cdsland, Volu Ventis og Vonin Scotland.Starfs\u00fe\u00e1ttur 6.Starfsemi eignarhaldsf\u00e9lagsins M\u00f8renot Holding AS og fiskeldis\u00fej\u00f3nustuf\u00e9laganna M\u00f8renot Aquaculture AS, M\u00f8renot Denmark, Poldan Nets, M\u00f8renot Mediterranean, M\u00f8renot Baltic, M\u00f8renot Canadal, UAB Baltic Sea Steel \u00e1samt starfsemi vei\u00f0arf\u00e6raf\u00e9laganna M\u00f8renot Fishery AS, M\u00f8renot China, China Trading. Starfsemi fasteignaf\u00e9laganna M\u00f8renot Eiendom I \u00e1samt starfsemi Hampidjan Advant AS.5. Starfs\u00fe\u00e1ttayfirlit, framhaldStarfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Milli- 2025 (1) (2) (3) (4) (5) (6) vi\u00f0skipti SamtalsRekstrartekjur ....................... 79.704 24.264 22.993 84.362 86.302 122.479 (60.368) 359.736 Beinn framl.kostn ................. (59.535) (17.716) (18.610) (65.170) (65.317) (95.114) 58.438 (263.024)20.169 6.548 4.383 19.192 20.985 27.365 96.712 Rekstrarkostna\u00f0ur ................ (16.780) (4.432) (2.095) (12.464) (13.528) (25.063) 1.930 (72.432)Rekstrarhagna\u00f0ur (-tap) 3.389 2.116 2.288 6.728 7.457 2.302 24.280 Sem hlutfall af rekstrartekjum 4% 9% 10% 8% 9% 2% 7%Fj\u00e1rmunat. (fj\u00e1rmagnsgj.) ..... (5.492) (5) (267) (2.466) (1.542) (3.288) (13.060)Hlutdeildarafkoma ................ 79 0 0 0 27 0 106 Tekjuskattur .......................... 147 (456) (445) (631) (1.444) 335 (2.494)Afl\u00f6g\u00f0 starfsemi e. skatta .... 0 0 0 0 0 (2.861) (2.861)Hagna\u00f0ur (tap) \u00e1rsins (1.877) 1.655 1.576 3.631 4.498 (3.512) 5.971 Afskriftir fastafj\u00e1rmuna ......... 2.799 514 712 2.206 3.303 5.794 15.328 Kaup/sala fastafj\u00e1rmuna ...... (7.391) (188) (524) (1.392) (7.545) (5.012) (22.052)EBITDA ................................ 6.187 2.630 3.000 8.935 10.759 8.097 39.608 Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Milli- 2024* (1) (2) (3) (4) (5) (6) vi\u00f0skipti SamtalsRekstrartekjur ....................... 45.680 24.916 20.064 80.642 88.572 104.252 (53.119) 311.007 Beinn framl.kostn ................. (37.375) (18.290) (15.788) (61.431) (64.792) (81.004) 51.772 (226.908)8.305 6.626 4.276 19.211 23.780 23.247 84.098 Rekstrarkostna\u00f0ur ................ (8.563) (4.374) (2.038) (11.068) (13.848) (21.948) 1.347 (60.492)Rekstrarhagna\u00f0ur (-tap) (258) 2.252 2.238 8.143 9.932 1.299 23.606 Sem hlutfall af rekstrartekjum -1% 9% 11% 10% 11% 1% 8%Fj\u00e1rmunat. (fj\u00e1rmagnsgj.) ..... (1.821) 174 (227) (1.758) (1.542) (1.460) (6.634)Hlutdeildarafkoma ................ 211 0 0 0 22 0 233 Tekjuskattur .......................... 654 (448) (446) (1.092) (1.797) 195 (2.934)Afl\u00f6g\u00f0 starfsemi e. skatta .... 0 0 0 0 0 (258) (258)Hagna\u00f0ur (tap) \u00e1rsins (1.214) 1.978 1.565 5.293 6.615 (224) 14.013 Afskriftir fastafj\u00e1rmuna ......... 2.133 546 667 1.958 3.078 5.610 13.992 Kaup/sala fastafj\u00e1rmuna ...... (2.150) (917) (2.806) (812) (10.545) (4.941) (22.171)EBITDA ................................ 1.875 2.799 2.905 10.101 13.010 6.908 37.598 Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Starfs\u00fe. Milli- (1) (2) (3) (4) (5) (6) vi\u00f0skipti Samtals31/12 2025Fastafj\u00e1rmunir ...................... 110.169 15.387 15.393 39.465 87.591 77.866 (35.587) 310.284 Veltufj\u00e1rmunir ....................... 50.366 16.890 10.136 65.940 50.499 70.349 (26.990) 237.190 Langt\u00edmaskuldir .................... 89.370 756 6.778 28.350 21.820 37.144 (35.587) 148.631 Skammt\u00edmaskuldir ............... 52.840 2.327 5.151 30.217 27.706 37.303 (26.990) 128.555 31/12 2024Fastafj\u00e1rmunir ...................... 71.608 15.885 15.603 36.756 83.001 82.478 (30.628) 274.703 Veltufj\u00e1rmunir ....................... 52.973 17.546 9.556 70.178 52.395 62.160 (30.024) 234.784 Langt\u00edmaskuldir .................... 66.871 720 7.568 29.083 22.225 39.656 (30.628) 135.495 Skammt\u00edmaskuldir ............... 37.950 3.121 4.638 31.948 26.221 26.908 (30.024) 100.762 Landsv\u00e6\u00f0askipting tekna 2025 2024Evr\u00f3pa .................................. 275.490 254.434 Nor\u00f0ur Amer\u00edka .................... 27.544 29.960 Afr\u00edka .................................... 110 0 As\u00eda ...................................... 26.837 3.274 Su\u00f0ur Amer\u00edka ..................... 5.865 3.184 Eyja\u00e1lfa ................................. 23.890 20.156 359.736 311.007",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__51": {
"value": "7. Laun og launatengd gj\u00f6ldStarfsmannam\u00e1l 2025 2024*Laun og launatengd gj\u00f6ld sundurli\u00f0ast \u00feannig:Laun ..............................................................................................................................................................86.884 78.655 Launatengd gj\u00f6ld og annar starfsmannakostna\u00f0ur .......................................................................................12.582 12.349 99.466 91.004 Me\u00f0alfj\u00f6ldi starfsmanna \u00e1 \u00e1rinu ...................................................................................................................2.645 1.941 Me\u00f0alstarfsmannafj\u00f6ldinn skiptist \u00feannig milli kynja a\u00f0 1.755 eru karlkyns (66%) og 890 eru kvenkyns (34%).F\u00e9lagi\u00f0 hefur ekki gert neina samninga vi\u00f0 starfsmenn e\u00f0a stj\u00f3rnendur um l\u00edfeyris- e\u00f0a eftirlaunagrei\u00f0slur.Laun og launatengd gj\u00f6ld skiptast \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi 2025 2024*Framlei\u00f0slukostna\u00f0ur ..................................................................................................................................66.086 59.936 Annar rekstrarkostna\u00f0ur ..............................................................................................................................33.380 31.068 99.466 91.004",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__52": {
"value": "8. Rekstrarkostna\u00f0ur 2025 2024*Keyptar v\u00f6rur og \u00fej\u00f3nusta ............................................................................................................................34.346 25.567 Einskiptiskostna\u00f0ur vegna kaupa \u00e1 Kohinoor ...............................................................................................535 0 Laun og launatengd gj\u00f6ld .............................................................................................................................33.380 31.068 Afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur ............................................................................................................................ (117) 34 Afskriftir varanlegra rekstrarfj\u00e1rmuna ...........................................................................................................4.288 3.823 72.432 60.492 \u00de\u00f3knun endursko\u00f0enda fyrir endursko\u00f0un \u00e1rsreikninga var 675 \u00fe\u00fas. evrur (2024: 543 \u00fe\u00fas. evrur) og \u00fe\u00f3knun fyrir a\u00f0ra \u00fej\u00f3nustu var 180\u00fe\u00fas. evrur (2024: 195 \u00fe\u00fas. evrur).1.1. - 31.12 1.1. - 31.12",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__53": {
"value": "8. Rekstrarkostna\u00f0ur 2025 2024*Keyptar v\u00f6rur og \u00fej\u00f3nusta ............................................................................................................................34.346 25.567 Einskiptiskostna\u00f0ur vegna kaupa \u00e1 Kohinoor ...............................................................................................535 0 Laun og launatengd gj\u00f6ld .............................................................................................................................33.380 31.068 Afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur ............................................................................................................................ (117) 34 Afskriftir varanlegra rekstrarfj\u00e1rmuna ...........................................................................................................4.288 3.823 72.432 60.492 \u00de\u00f3knun endursko\u00f0enda fyrir endursko\u00f0un \u00e1rsreikninga var 675 \u00fe\u00fas. evrur (2024: 543 \u00fe\u00fas. evrur) og \u00fe\u00f3knun fyrir a\u00f0ra \u00fej\u00f3nustu var 180\u00fe\u00fas. evrur (2024: 195 \u00fe\u00fas. evrur).1.1. - 31.12 1.1. - 31.12",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__50": {
"value": "6. Beinn framlei\u00f0slukostna\u00f0ur2025 2024*Hr\u00e1efni alls ....................................................................................................................................................184.929 156.804 Framlei\u00f0slulaun .............................................................................................................................................66.636 59.936 Afskriftir .......................................................................................................................................................11.040 10.169 Anna\u00f0 ............................................................................................................................................................418 0 263.024 226.909",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__54": {
"value": "9. Fj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ld2025 2024*Fj\u00e1reignatekjurVaxtatekjur ..................................................................................................................................................1.541 4.687 Fenginn ar\u00f0ur ..............................................................................................................................................27 35 1.568 4.722 Fj\u00e1rmagnsgj\u00f6ldVaxtagj\u00f6ld ................................................................................................................................................... (12.710) (13.469) (12.710) (13.469)Gengismunur ............................................................................................................................................... (1.918) 2.113 Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) nett\u00f3 ....................................................................................................... (13.060) (6.634)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__55": {
"value": "10. Tekjuskattur2025 2024*Tekjuskattur til grei\u00f0slu ................................................................................................................................1.241 2.511 Fresta\u00f0ur tekjuskattur ..................................................................................................................................1.253 423 2.494 2.934 Reikna\u00f0ur tekjuskattur af hagna\u00f0i samst\u00e6\u00f0unnar fyrir skatta (virkur tekjuskattur) er fr\u00e1brug\u00f0inn \u00feeirri fj\u00e1rh\u00e6\u00f0 sem k\u00e6mi \u00fat eftekjuskattshlutfall er nota\u00f0 til \u00fatreikningsins sem h\u00e9r greinir:Hagna\u00f0ur fyrir skatta, skv. rekstrarreikningi ...................................................................................................11.326 17.205 Reikna\u00f0ur tekjuskattur me\u00f0 tekjuskattshlutfalli vi\u00f0komandi lands ..................................................................2.724 3.512 \u00d3skattskyldar tekjur, s\u00f6luhagna\u00f0ur fj\u00e1rfestingareigna og hagna\u00f0ur hlutdeildarf\u00e9laga .................................... (27) (54)Varanlegir mismunir ...................................................................................................................................... (203) (524)Tekjuskattur skv. rekstrarreikningi .................................................................................................................2.494 2.934 Virkur tekjuskattur2025 2024*Hagna\u00f0ur fyrir skatta ....................................................................................................................................11.326 17.205 Gjaldf\u00e6r\u00f0ur tekjuskattur ............................................................................................................................... (2.494) (2.934)Hagna\u00f0ur \u00e1rsins eftir skatta .........................................................................................................................8.832 14.271 Virkt tekjuskattshlutfall .................................................................................................................................22% 17%F\u00e9lagi\u00f0 er me\u00f0 starfsemi \u00ed m\u00f6rgum l\u00f6ndum \u00fear sem reglur um tekjuskatt eru mismunandi og skatthlutf\u00f6ll einnig.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__56": {
"value": "11. Hagna\u00f0ur \u00e1 hlutHagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 deila \u00feeim hagna\u00f0i sem skipta m\u00e1 \u00e1 hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu me\u00f0 vegnu me\u00f0altali almennrahluta sem gefnir eru \u00fat \u00e1 \u00e1rinu, a\u00f0 undanskildum almennum hlutum sem f\u00e9lagi\u00f0 hefur keypt og heldur sem eigin hlutum.2025 2024*Hagna\u00f0ur af \u00e1framhaldandi starfsemi eftir skatta (\u00fe\u00fasundir evra) ..................................................................8.832 14.271 Hagna\u00f0ur \u00e1 \u00e1rinu (\u00fe\u00fasundir evra) ..................................................................................................................5.971 14.013 Veginn me\u00f0alfj\u00f6ldi \u00fatistandandi hluta (\u00ed \u00fe\u00fasundum) .......................................................................................626.336 625.545 Grunnhagna\u00f0ur og \u00feynntur hagna\u00f0ur \u00e1 hlut (EUR \u00e1 hlut) af \u00e1framhaldandi starfsemi ...................................1,41 2,28 Grunnhagna\u00f0ur og \u00feynntur hagna\u00f0ur \u00e1 hlut (EUR \u00e1 hlut) me\u00f0 aflag\u00f0ri starfsemi .........................................0,95 2,24 Heildarfj\u00f6ldi hluta nemur 636 millj\u00f3num, \u00fear af eru eigin hlutir 9,4 millj\u00f3n, hver a\u00f0 nafnver\u00f0i 1 ISK l\u00edkt og \u00e1 fyrra \u00e1ri. Breytingar \u00e1rsins2025 \u00e1 \u00fatistandandi hlutaf\u00e9 nam um 1 millj\u00f3n hluta.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__58": {
"value": "12. Varanlegir rekstrarfj\u00e1rmunirV\u00e9lar, \u00e1h\u00f6ld og Fasteignir t\u00e6ki Samtals Sta\u00f0a 1. jan\u00faar 2024Kostna\u00f0arver\u00f0 ....................................................................................................................171.191 116.332 287.523 Uppsafna\u00f0ar afskriftir ........................................................................................................ (48.651) (69.301) (117.952)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rsins .....................................................................................................122.540 47.031 169.571 Hreyfingar \u00e1ri\u00f0 2024B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2024 ............................................................................................122.540 47.031 169.571 N\u00fdir leigusamningar ............................................................................................................222 123 345 Gengismunur ...................................................................................................................... (864) 434 (430)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum ..............................................................................3.535 472 4.007 Vi\u00f0b\u00e6tur .............................................................................................................................15.326 7.949 23.275 Kaupver\u00f0s\u00fatdeiling .............................................................................................................438 0 438 Selt og aflagt ...................................................................................................................... (903) (2.560) (3.463)Afskriftir .............................................................................................................................. (6.751) (6.245) (12.996)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2024 .................................................................................................133.543 47.204 180.747 Sta\u00f0a 1. jan\u00faar 2025Kostna\u00f0arver\u00f0 ....................................................................................................................184.631 119.941 304.572 Uppsafna\u00f0ar afskriftir ......................................................................................................... (51.088) (72.737) (123.825)B\u00f3kf\u00e6rt ver\u00f0 .......................................................................................................................133.543 47.204 180.747 Hreyfingar \u00e1ri\u00f0 2025B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2025 ............................................................................................133.543 47.204 180.747 N\u00fdir leigusamningar ............................................................................................................260 704 964 Gengismunur ......................................................................................................................1.824 (3.285) (1.461)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum ..............................................................................3.466 4.044 7.510 Vi\u00f0b\u00e6tur .............................................................................................................................16.481 9.177 25.658 Selt og aflagt ...................................................................................................................... (4.375) (991) (5.366)Afskriftir .............................................................................................................................. (6.982) (6.974) (13.956)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2025 .................................................................................................144.217 49.879 194.096 Sta\u00f0a 31. desember 2025Kostna\u00f0arver\u00f0 ....................................................................................................................199.246 129.045 328.291 Uppsafna\u00f0ar afskriftir ......................................................................................................... (55.029) (79.166) (134.195)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rsins .....................................................................................................144.217 49.879 194.096 Afskriftir varanlegra rekstrarfj\u00e1rmuna greinast \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi:1.1. - 31.12 1.1.-31.122025 2024*Framlei\u00f0slukostna\u00f0ur ..................................................................................................................................10.490 9.768 Annar rekstrarkostna\u00f0ur ..............................................................................................................................3.466 3.228 13.956 12.996 Me\u00f0al fasteigna eru leigueignir a\u00f0 fj\u00e1rh\u00e6\u00f0 29.613 \u00fe\u00fas. evrur (2024: 27.968 \u00fe\u00fas. evrur) og me\u00f0al v\u00e9la \u00e1halda og t\u00e6kja eru leigueignir a\u00f0 fj\u00e1rh\u00e6\u00f0 5.693 \u00fe\u00fas. evrur (2024: 5.152 \u00fe\u00fas. evrur).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__57": {
"value": "12. Varanlegir rekstrarfj\u00e1rmunirV\u00e9lar, \u00e1h\u00f6ld og Fasteignir t\u00e6ki Samtals Sta\u00f0a 1. jan\u00faar 2024Kostna\u00f0arver\u00f0 ....................................................................................................................171.191 116.332 287.523 Uppsafna\u00f0ar afskriftir ........................................................................................................ (48.651) (69.301) (117.952)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rsins .....................................................................................................122.540 47.031 169.571 Hreyfingar \u00e1ri\u00f0 2024B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2024 ............................................................................................122.540 47.031 169.571 N\u00fdir leigusamningar ............................................................................................................222 123 345 Gengismunur ...................................................................................................................... (864) 434 (430)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum ..............................................................................3.535 472 4.007 Vi\u00f0b\u00e6tur .............................................................................................................................15.326 7.949 23.275 Kaupver\u00f0s\u00fatdeiling .............................................................................................................438 0 438 Selt og aflagt ...................................................................................................................... (903) (2.560) (3.463)Afskriftir .............................................................................................................................. (6.751) (6.245) (12.996)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2024 .................................................................................................133.543 47.204 180.747 Sta\u00f0a 1. jan\u00faar 2025Kostna\u00f0arver\u00f0 ....................................................................................................................184.631 119.941 304.572 Uppsafna\u00f0ar afskriftir ......................................................................................................... (51.088) (72.737) (123.825)B\u00f3kf\u00e6rt ver\u00f0 .......................................................................................................................133.543 47.204 180.747 Hreyfingar \u00e1ri\u00f0 2025B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2025 ............................................................................................133.543 47.204 180.747 N\u00fdir leigusamningar ............................................................................................................260 704 964 Gengismunur ......................................................................................................................1.824 (3.285) (1.461)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum ..............................................................................3.466 4.044 7.510 Vi\u00f0b\u00e6tur .............................................................................................................................16.481 9.177 25.658 Selt og aflagt ...................................................................................................................... (4.375) (991) (5.366)Afskriftir .............................................................................................................................. (6.982) (6.974) (13.956)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2025 .................................................................................................144.217 49.879 194.096 Sta\u00f0a 31. desember 2025Kostna\u00f0arver\u00f0 ....................................................................................................................199.246 129.045 328.291 Uppsafna\u00f0ar afskriftir ......................................................................................................... (55.029) (79.166) (134.195)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rsins .....................................................................................................144.217 49.879 194.096 Afskriftir varanlegra rekstrarfj\u00e1rmuna greinast \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi:1.1. - 31.12 1.1.-31.122025 2024*Framlei\u00f0slukostna\u00f0ur ..................................................................................................................................10.490 9.768 Annar rekstrarkostna\u00f0ur ..............................................................................................................................3.466 3.228 13.956 12.996 Me\u00f0al fasteigna eru leigueignir a\u00f0 fj\u00e1rh\u00e6\u00f0 29.613 \u00fe\u00fas. evrur (2024: 27.968 \u00fe\u00fas. evrur) og me\u00f0al v\u00e9la \u00e1halda og t\u00e6kja eru leigueignir a\u00f0 fj\u00e1rh\u00e6\u00f0 5.693 \u00fe\u00fas. evrur (2024: 5.152 \u00fe\u00fas. evrur).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__60": {
"value": "13. \u00d3efnislegar eignirVi\u00f0skipta- A\u00f0rar vild Einkaleyfi \u00f3efnislegar Samtals Sta\u00f0a 1. jan\u00faar 2024Kostna\u00f0arver\u00f0 ...........................................................................................62.720 1.114 24.499 88.333 Uppsafna\u00f0ar afskriftir ............................................................................... (351) (1.086) (10.042) (11.479)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs ................................................................................62.369 28 14.457 76.854 Hreyfingar \u00e1ri\u00f0 2024B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2024 ..................................................................62.369 28 14.457 76.854 Gengismunur ............................................................................................. (541) 0 (539) (1.080)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum .....................................................8.943 0 33 8.976 Vi\u00f0b\u00e6tur ..................................................................................................239 158 3.002 3.399 Kaupver\u00f0s\u00fatdeiling ....................................................................................3.044 0 (3.482) (438)Selt og aflagt .............................................................................................0 0 (104) (104)Afskriftir .....................................................................................................0 (25) (971) (996)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2024 .......................................................................74.054 161 12.396 86.611 Sta\u00f0a 1. jan\u00faar 2025Kostna\u00f0arver\u00f0 ...........................................................................................74.822 1.272 23.052 99.146 Uppsafna\u00f0ar afskriftir ................................................................................ (768) (1.111) (10.656) (12.535)B\u00f3kf\u00e6rt ver\u00f0 ..............................................................................................74.054 161 12.396 86.611 Hreyfingar \u00e1ri\u00f0 2025B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2025 ..................................................................74.054 161 12.396 86.611 Gengismunur ............................................................................................. (2.954) 0 (329) (3.282)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum .....................................................19.808 0 232 20.040 Vi\u00f0b\u00e6tur ...................................................................................................0 242 2.962 3.204 Kaupver\u00f0s\u00fatdeiling .................................................................................... (2.554) 0 2.554 (0)Selt og aflagt .............................................................................................0 0 (104) (104)Afskriftir .....................................................................................................0 (9) (1.363) (1.372)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2025 .......................................................................88.354 394 16.348 105.097 Sta\u00f0a 31. desember 2025Kostna\u00f0arver\u00f0 ...........................................................................................88.740 1.514 28.265 118.519 Uppsafna\u00f0ar afskriftir ................................................................................ (386) (1.120) (11.916) (13.422)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2025 .......................................................................88.354 394 16.348 105.097 Afskriftir \u00f3efnislegra eigna greinast \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi:1.1. - 31.12 1.1.-31.122025 2024 Framlei\u00f0slukostna\u00f0ur .................................................................................................................................... 550 401 Annar rekstrarkostna\u00f0ur ................................................................................................................................ 822 595 1.372 996 13. \u00d3efnislegar eignir frh.Vir\u00f0isr\u00fdrnunarpr\u00f3f vegna vi\u00f0skiptavildar:Vir\u00f0isr\u00fdrnunarpr\u00f3f er framkv\u00e6mt a.m.k. einu sinni \u00e1 \u00e1ri nema ef v\u00edsbendingar um vir\u00f0isr\u00fdrnun s\u00e9u til sta\u00f0ar. Vi\u00f0skiptavild er skipt \u00e1fj\u00e1rskapandi einingar samst\u00e6\u00f0unnar (CGU) og er skilgreind me\u00f0 sama h\u00e6tti og starfs\u00fe\u00e6ttir f\u00e9lagsins sbr. sk\u00fdringu nr. 5. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 fj\u00e1rskapandi rekstrareininga er \u00e1kv\u00f6r\u00f0u\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00fatreikning \u00e1 notkunarvir\u00f0i. Teki\u00f0 er tillit til skilgreiningar \u00e1hinni fj\u00e1rskapandi einingu sem vi\u00f0skiptavildinni fylgir vi\u00f0 mat \u00e1 vir\u00f0isr\u00fdrnun hennar og undirliggjandi fastafj\u00e1rmuna og veltufj\u00e1rmuna.\u00datreikningar byggja \u00e1 \u00e1\u00e6tlu\u00f0u fj\u00e1rstreymi fyrir n\u00e6stu 5 \u00e1r, \u00e1samt eil\u00edf\u00f0arvir\u00f0i \u00fat fr\u00e1 \u00feeim t\u00edma. Ger\u00f0 er vegin nafnver\u00f0skrafa \u00e1 fj\u00e1rfl\u00e6\u00f0i enum er a\u00f0 r\u00e6\u00f0a \u00e1v\u00f6xtunarkr\u00f6fu sem til samr\u00e6mis vi\u00f0 uppruna fj\u00e1rstreymisins, er gert mi\u00f0a\u00f0 vi\u00f0 mynd \u00feess fj\u00e1rstreymis sem um r\u00e6\u00f0ir.\u00c1\u00e6tlu\u00f0 framleg\u00f0 er eins og stj\u00f3rnendur hafa \u00e1kvar\u00f0a\u00f0 hana mi\u00f0a\u00f0 vi\u00f0 fyrri \u00e1rangur og v\u00e6ntingar \u00feeirra um marka\u00f0s\u00fer\u00f3un.Afv\u00f6xtunarstu\u00f0larnir endurspegla s\u00e9rstaka \u00e1h\u00e6ttu sem tengist tengdum starfs\u00fe\u00e1ttum.Kaupver\u00f0s\u00fatdeiling:Gengi\u00f0 var fr\u00e1 kaupum Kohinoor Ropes Pvt. Ltd. \u00ed byrjun febr\u00faar 2025 en samst\u00e6\u00f0an hefur 12 m\u00e1nu\u00f0i fr\u00e1 yfirt\u00f6kudegi til a\u00f0 ganga fr\u00e1kaupver\u00f0s\u00fatdeilingu vegna kaupanna en \u00feeirri vinnu var ekki loki\u00f0 \u00ed lok reikningsskilat\u00edmabilsins. Kohinoor Ropes Pvt. Ltd. er hluti afstarfs\u00fe\u00e6tti 1.Loki\u00f0 var vi\u00f0 kaupver\u00f0s\u00fatdeilingu \u00e1 Eldi Protection (\u00e1\u00f0ur FiiZK Protection) \u00e1 t\u00edmabilinu, yfirver\u00f0i a\u00f0 fj\u00e1rh\u00e6\u00f0 2.554 \u00fe\u00fasund EUR var \u00fatdeilt\u00e1 vi\u00f0skiptasamb\u00f6nd. Eftir kaupver\u00f0s\u00fatdeilinguna stendur eftir af yfirver\u00f0i vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 6.383 \u00fe\u00fasund EUR vegna kaupaf\u00e9lgsins \u00e1 Eldi Protection fr\u00e1 \u00fev\u00ed \u00ed september 2024. \u00datreikningar \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0 leiddi ekki til vir\u00f0isr\u00fdrnunartaps \u00e1 \u00e1runum 2025 og 2024.Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar sem eru starfs\u00fe\u00e6ttir eins og \u00feeir eru skilgreindir \u00ed sk\u00fdringu 5.B\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildar skipt ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar2025 2024 Starfs\u00fe\u00e1ttur 1 ..............................................................................................................................................25.099 9.493 Starfs\u00fe\u00e1ttur 2 ...............................................................................................................................................5.643 5.820 Starfs\u00fe\u00e1ttur 3 ..............................................................................................................................................1.591 1.593 Starfs\u00fe\u00e1ttur 4 ..............................................................................................................................................16.300 15.339 Starfs\u00fe\u00e1ttur 5 ...............................................................................................................................................22.114 22.123 Starfs\u00fe\u00e1ttur 6 ...............................................................................................................................................17.607 19.686 Samtals .......................................................................................................................................................88.354 74.054 Fj\u00e1rskapandi einingar, starfs\u00fe\u00e6ttirForsendur \u00c1r 1 2 3 4 5 6 Me\u00f0alv\u00f6xtur tekna til 5 \u00e1ra .......2025 6,1% 2,6% 2,2% 3,9% 2,9% 7,8%5,9%Me\u00f0alv\u00f6xtur tekna til 5 \u00e1ra .......2024 8,6% 2,4% 5,4% -0,9% 5,1%Framt\u00ed\u00f0arv\u00f6xtur ....................... 2025 2,2% 2,4% 1,5% 2,8% 2,0% 2,5%2,5%Framt\u00ed\u00f0arv\u00f6xtur ....................... 2024 2,5% 2,5% 2,5% 2,5% 2,5%\u00c1v\u00f6xtunarkrafa ........................ 2025 9,9% 10,5% 9,3% 11,5% 10,0% 10,5%10,0%\u00c1v\u00f6xtunarkrafa ........................ 2024 8,8% 10,2% 8,4% 11,1% 9,3%Fj\u00e1rh\u00e6\u00f0ir h\u00e9r a\u00f0 ofan eru me\u00f0altalst\u00f6lur fyrir \u00fe\u00e6r fj\u00e1rskapandi einingar (CGU) sem undir vi\u00f0komandi starfs\u00fe\u00e6tti.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__59": {
"value": "13. \u00d3efnislegar eignirVi\u00f0skipta- A\u00f0rar vild Einkaleyfi \u00f3efnislegar Samtals Sta\u00f0a 1. jan\u00faar 2024Kostna\u00f0arver\u00f0 ...........................................................................................62.720 1.114 24.499 88.333 Uppsafna\u00f0ar afskriftir ............................................................................... (351) (1.086) (10.042) (11.479)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs ................................................................................62.369 28 14.457 76.854 Hreyfingar \u00e1ri\u00f0 2024B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2024 ..................................................................62.369 28 14.457 76.854 Gengismunur ............................................................................................. (541) 0 (539) (1.080)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum .....................................................8.943 0 33 8.976 Vi\u00f0b\u00e6tur ..................................................................................................239 158 3.002 3.399 Kaupver\u00f0s\u00fatdeiling ....................................................................................3.044 0 (3.482) (438)Selt og aflagt .............................................................................................0 0 (104) (104)Afskriftir .....................................................................................................0 (25) (971) (996)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2024 .......................................................................74.054 161 12.396 86.611 Sta\u00f0a 1. jan\u00faar 2025Kostna\u00f0arver\u00f0 ...........................................................................................74.822 1.272 23.052 99.146 Uppsafna\u00f0ar afskriftir ................................................................................ (768) (1.111) (10.656) (12.535)B\u00f3kf\u00e6rt ver\u00f0 ..............................................................................................74.054 161 12.396 86.611 Hreyfingar \u00e1ri\u00f0 2025B\u00f3kf\u00e6rt ver\u00f0 \u00ed byrjun \u00e1rs 2025 ..................................................................74.054 161 12.396 86.611 Gengismunur ............................................................................................. (2.954) 0 (329) (3.282)Vi\u00f0b\u00e6tur vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum .....................................................19.808 0 232 20.040 Vi\u00f0b\u00e6tur ...................................................................................................0 242 2.962 3.204 Kaupver\u00f0s\u00fatdeiling .................................................................................... (2.554) 0 2.554 (0)Selt og aflagt .............................................................................................0 0 (104) (104)Afskriftir .....................................................................................................0 (9) (1.363) (1.372)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2025 .......................................................................88.354 394 16.348 105.097 Sta\u00f0a 31. desember 2025Kostna\u00f0arver\u00f0 ...........................................................................................88.740 1.514 28.265 118.519 Uppsafna\u00f0ar afskriftir ................................................................................ (386) (1.120) (11.916) (13.422)B\u00f3kf\u00e6rt ver\u00f0 \u00ed lok \u00e1rs 2025 .......................................................................88.354 394 16.348 105.097 Afskriftir \u00f3efnislegra eigna greinast \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi:1.1. - 31.12 1.1.-31.122025 2024 Framlei\u00f0slukostna\u00f0ur .................................................................................................................................... 550 401 Annar rekstrarkostna\u00f0ur ................................................................................................................................ 822 595 1.372 996 13. \u00d3efnislegar eignir frh.Vir\u00f0isr\u00fdrnunarpr\u00f3f vegna vi\u00f0skiptavildar:Vir\u00f0isr\u00fdrnunarpr\u00f3f er framkv\u00e6mt a.m.k. einu sinni \u00e1 \u00e1ri nema ef v\u00edsbendingar um vir\u00f0isr\u00fdrnun s\u00e9u til sta\u00f0ar. Vi\u00f0skiptavild er skipt \u00e1fj\u00e1rskapandi einingar samst\u00e6\u00f0unnar (CGU) og er skilgreind me\u00f0 sama h\u00e6tti og starfs\u00fe\u00e6ttir f\u00e9lagsins sbr. sk\u00fdringu nr. 5. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 fj\u00e1rskapandi rekstrareininga er \u00e1kv\u00f6r\u00f0u\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00fatreikning \u00e1 notkunarvir\u00f0i. Teki\u00f0 er tillit til skilgreiningar \u00e1hinni fj\u00e1rskapandi einingu sem vi\u00f0skiptavildinni fylgir vi\u00f0 mat \u00e1 vir\u00f0isr\u00fdrnun hennar og undirliggjandi fastafj\u00e1rmuna og veltufj\u00e1rmuna.\u00datreikningar byggja \u00e1 \u00e1\u00e6tlu\u00f0u fj\u00e1rstreymi fyrir n\u00e6stu 5 \u00e1r, \u00e1samt eil\u00edf\u00f0arvir\u00f0i \u00fat fr\u00e1 \u00feeim t\u00edma. Ger\u00f0 er vegin nafnver\u00f0skrafa \u00e1 fj\u00e1rfl\u00e6\u00f0i enum er a\u00f0 r\u00e6\u00f0a \u00e1v\u00f6xtunarkr\u00f6fu sem til samr\u00e6mis vi\u00f0 uppruna fj\u00e1rstreymisins, er gert mi\u00f0a\u00f0 vi\u00f0 mynd \u00feess fj\u00e1rstreymis sem um r\u00e6\u00f0ir.\u00c1\u00e6tlu\u00f0 framleg\u00f0 er eins og stj\u00f3rnendur hafa \u00e1kvar\u00f0a\u00f0 hana mi\u00f0a\u00f0 vi\u00f0 fyrri \u00e1rangur og v\u00e6ntingar \u00feeirra um marka\u00f0s\u00fer\u00f3un.Afv\u00f6xtunarstu\u00f0larnir endurspegla s\u00e9rstaka \u00e1h\u00e6ttu sem tengist tengdum starfs\u00fe\u00e1ttum.Kaupver\u00f0s\u00fatdeiling:Gengi\u00f0 var fr\u00e1 kaupum Kohinoor Ropes Pvt. Ltd. \u00ed byrjun febr\u00faar 2025 en samst\u00e6\u00f0an hefur 12 m\u00e1nu\u00f0i fr\u00e1 yfirt\u00f6kudegi til a\u00f0 ganga fr\u00e1kaupver\u00f0s\u00fatdeilingu vegna kaupanna en \u00feeirri vinnu var ekki loki\u00f0 \u00ed lok reikningsskilat\u00edmabilsins. Kohinoor Ropes Pvt. Ltd. er hluti afstarfs\u00fe\u00e6tti 1.Loki\u00f0 var vi\u00f0 kaupver\u00f0s\u00fatdeilingu \u00e1 Eldi Protection (\u00e1\u00f0ur FiiZK Protection) \u00e1 t\u00edmabilinu, yfirver\u00f0i a\u00f0 fj\u00e1rh\u00e6\u00f0 2.554 \u00fe\u00fasund EUR var \u00fatdeilt\u00e1 vi\u00f0skiptasamb\u00f6nd. Eftir kaupver\u00f0s\u00fatdeilinguna stendur eftir af yfirver\u00f0i vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 6.383 \u00fe\u00fasund EUR vegna kaupaf\u00e9lgsins \u00e1 Eldi Protection fr\u00e1 \u00fev\u00ed \u00ed september 2024. \u00datreikningar \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0 leiddi ekki til vir\u00f0isr\u00fdrnunartaps \u00e1 \u00e1runum 2025 og 2024.Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar sem eru starfs\u00fe\u00e6ttir eins og \u00feeir eru skilgreindir \u00ed sk\u00fdringu 5.B\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildar skipt ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar2025 2024 Starfs\u00fe\u00e1ttur 1 ..............................................................................................................................................25.099 9.493 Starfs\u00fe\u00e1ttur 2 ...............................................................................................................................................5.643 5.820 Starfs\u00fe\u00e1ttur 3 ..............................................................................................................................................1.591 1.593 Starfs\u00fe\u00e1ttur 4 ..............................................................................................................................................16.300 15.339 Starfs\u00fe\u00e1ttur 5 ...............................................................................................................................................22.114 22.123 Starfs\u00fe\u00e1ttur 6 ...............................................................................................................................................17.607 19.686 Samtals .......................................................................................................................................................88.354 74.054 Fj\u00e1rskapandi einingar, starfs\u00fe\u00e6ttirForsendur \u00c1r 1 2 3 4 5 6 Me\u00f0alv\u00f6xtur tekna til 5 \u00e1ra .......2025 6,1% 2,6% 2,2% 3,9% 2,9% 7,8%5,9%Me\u00f0alv\u00f6xtur tekna til 5 \u00e1ra .......2024 8,6% 2,4% 5,4% -0,9% 5,1%Framt\u00ed\u00f0arv\u00f6xtur ....................... 2025 2,2% 2,4% 1,5% 2,8% 2,0% 2,5%2,5%Framt\u00ed\u00f0arv\u00f6xtur ....................... 2024 2,5% 2,5% 2,5% 2,5% 2,5%\u00c1v\u00f6xtunarkrafa ........................ 2025 9,9% 10,5% 9,3% 11,5% 10,0% 10,5%10,0%\u00c1v\u00f6xtunarkrafa ........................ 2024 8,8% 10,2% 8,4% 11,1% 9,3%Fj\u00e1rh\u00e6\u00f0ir h\u00e9r a\u00f0 ofan eru me\u00f0altalst\u00f6lur fyrir \u00fe\u00e6r fj\u00e1rskapandi einingar (CGU) sem undir vi\u00f0komandi starfs\u00fe\u00e6tti.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__61": {
"value": "Vir\u00f0isr\u00fdrnunarpr\u00f3f vegna vi\u00f0skiptavildar:Vir\u00f0isr\u00fdrnunarpr\u00f3f er framkv\u00e6mt a.m.k. einu sinni \u00e1 \u00e1ri nema ef v\u00edsbendingar um vir\u00f0isr\u00fdrnun s\u00e9u til sta\u00f0ar. Vi\u00f0skiptavild er skipt \u00e1fj\u00e1rskapandi einingar samst\u00e6\u00f0unnar (CGU) og er skilgreind me\u00f0 sama h\u00e6tti og starfs\u00fe\u00e6ttir f\u00e9lagsins sbr. sk\u00fdringu nr. 5. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 fj\u00e1rskapandi rekstrareininga er \u00e1kv\u00f6r\u00f0u\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00fatreikning \u00e1 notkunarvir\u00f0i. Teki\u00f0 er tillit til skilgreiningar \u00e1hinni fj\u00e1rskapandi einingu sem vi\u00f0skiptavildinni fylgir vi\u00f0 mat \u00e1 vir\u00f0isr\u00fdrnun hennar og undirliggjandi fastafj\u00e1rmuna og veltufj\u00e1rmuna.\u00datreikningar byggja \u00e1 \u00e1\u00e6tlu\u00f0u fj\u00e1rstreymi fyrir n\u00e6stu 5 \u00e1r, \u00e1samt eil\u00edf\u00f0arvir\u00f0i \u00fat fr\u00e1 \u00feeim t\u00edma. Ger\u00f0 er vegin nafnver\u00f0skrafa \u00e1 fj\u00e1rfl\u00e6\u00f0i enum er a\u00f0 r\u00e6\u00f0a \u00e1v\u00f6xtunarkr\u00f6fu sem til samr\u00e6mis vi\u00f0 uppruna fj\u00e1rstreymisins, er gert mi\u00f0a\u00f0 vi\u00f0 mynd \u00feess fj\u00e1rstreymis sem um r\u00e6\u00f0ir.\u00c1\u00e6tlu\u00f0 framleg\u00f0 er eins og stj\u00f3rnendur hafa \u00e1kvar\u00f0a\u00f0 hana mi\u00f0a\u00f0 vi\u00f0 fyrri \u00e1rangur og v\u00e6ntingar \u00feeirra um marka\u00f0s\u00fer\u00f3un.Afv\u00f6xtunarstu\u00f0larnir endurspegla s\u00e9rstaka \u00e1h\u00e6ttu sem tengist tengdum starfs\u00fe\u00e1ttum.Kaupver\u00f0s\u00fatdeiling:Gengi\u00f0 var fr\u00e1 kaupum Kohinoor Ropes Pvt. Ltd. \u00ed byrjun febr\u00faar 2025 en samst\u00e6\u00f0an hefur 12 m\u00e1nu\u00f0i fr\u00e1 yfirt\u00f6kudegi til a\u00f0 ganga fr\u00e1kaupver\u00f0s\u00fatdeilingu vegna kaupanna en \u00feeirri vinnu var ekki loki\u00f0 \u00ed lok reikningsskilat\u00edmabilsins. Kohinoor Ropes Pvt. Ltd. er hluti afstarfs\u00fe\u00e6tti 1.Loki\u00f0 var vi\u00f0 kaupver\u00f0s\u00fatdeilingu \u00e1 Eldi Protection (\u00e1\u00f0ur FiiZK Protection) \u00e1 t\u00edmabilinu, yfirver\u00f0i a\u00f0 fj\u00e1rh\u00e6\u00f0 2.554 \u00fe\u00fasund EUR var \u00fatdeilt\u00e1 vi\u00f0skiptasamb\u00f6nd. Eftir kaupver\u00f0s\u00fatdeilinguna stendur eftir af yfirver\u00f0i vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 6.383 \u00fe\u00fasund EUR vegna kaupaf\u00e9lgsins \u00e1 Eldi Protection fr\u00e1 \u00fev\u00ed \u00ed september 2024. \u00datreikningar \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0 leiddi ekki til vir\u00f0isr\u00fdrnunartaps \u00e1 \u00e1runum 2025 og 2024.Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar sem eru starfs\u00fe\u00e6ttir eins og \u00feeir eru skilgreindir \u00ed sk\u00fdringu 5.B\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildar skipt ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar2025 2024 Starfs\u00fe\u00e1ttur 1 ..............................................................................................................................................25.099 9.493 Starfs\u00fe\u00e1ttur 2 ...............................................................................................................................................5.643 5.820 Starfs\u00fe\u00e1ttur 3 ..............................................................................................................................................1.591 1.593 Starfs\u00fe\u00e1ttur 4 ..............................................................................................................................................16.300 15.339 Starfs\u00fe\u00e1ttur 5 ...............................................................................................................................................22.114 22.123 Starfs\u00fe\u00e1ttur 6 ...............................................................................................................................................17.607 19.686 Samtals .......................................................................................................................................................88.354 74.054 Fj\u00e1rskapandi einingar, starfs\u00fe\u00e6ttirForsendur \u00c1r 1 2 3 4 5 6 Me\u00f0alv\u00f6xtur tekna til 5 \u00e1ra .......2025 6,1% 2,6% 2,2% 3,9% 2,9% 7,8%5,9%Me\u00f0alv\u00f6xtur tekna til 5 \u00e1ra .......2024 8,6% 2,4% 5,4% -0,9% 5,1%Framt\u00ed\u00f0arv\u00f6xtur ....................... 2025 2,2% 2,4% 1,5% 2,8% 2,0% 2,5%2,5%Framt\u00ed\u00f0arv\u00f6xtur ....................... 2024 2,5% 2,5% 2,5% 2,5% 2,5%\u00c1v\u00f6xtunarkrafa ........................ 2025 9,9% 10,5% 9,3% 11,5% 10,0% 10,5%10,0%\u00c1v\u00f6xtunarkrafa ........................ 2024 8,8% 10,2% 8,4% 11,1% 9,3%Fj\u00e1rh\u00e6\u00f0ir h\u00e9r a\u00f0 ofan eru me\u00f0altalst\u00f6lur fyrir \u00fe\u00e6r fj\u00e1rskapandi einingar (CGU) sem undir vi\u00f0komandi starfs\u00fe\u00e6tti.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__62-1": {
"value": "14. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gumHampi\u00f0jan \u00e1 45% hlut \u00ed hlutdeildarf\u00e9laginu Sp/f S\u00edlnet \u00ed F\u00e6reyjum. Jafnframt \u00e1 d\u00f3tturf\u00e9lagi\u00f0 P/F Von 44% eignarhlut \u00ed P/F Trolverksta\u00f0i\u00f0Bergi\u00f0.20252024Hlutdeild B\u00f3kf\u00e6rt Hlutdeild B\u00f3kf\u00e6rt Eignarhluti \u00ed hagna\u00f0i ver\u00f0 Eignarhluti \u00ed hagna\u00f0i ver\u00f0 Sp/f S\u00edlnet .....................................................45,00% 79 1.299 45,00% 211 1.221 P/F Trolverksta\u00f0i\u00f0 Bergi\u00f0 .............................44,40% 27 454 44,40% 22 427 106 1.753 233 1.64830. Yfirlit yfir f\u00e9l\u00f6g \u00ed samst\u00e6\u00f0uEignarhluti Eignarhluti\u00ed eigu \u00ed eiguNafn f\u00e9lagsSta\u00f0setning StarfsemiHampidjan Baltic UAB ........................................................Lith\u00e1en Ka\u00f0la- og netaframlei\u00f0slaHampidjan Australia Ltd .....................................................\u00c1stral\u00eda Vei\u00f0arf\u00e6rager\u00f0International Rope Braid Ltd, df. Hamp-Australia Ltd. .........\u00c1stral\u00eda Ka\u00f0laframlei\u00f0sla 100%Hampidjan New Zealand Ltd ..............................................N\u00fdja Sj\u00e1land Vei\u00f0arf\u00e6rager\u00f0Hampidjan Canada Ltd .......................................................Kanada Vei\u00f0arf\u00e6rager\u00f0Hampidjan USA Inc ............................................................Bandar\u00edkin Eignarhaldsf\u00e9lagSwan Net USA, d\u00f3tturf\u00e9lag Hampidjan USA Inc .................Bandar\u00edkin Vei\u00f0arf\u00e6rager\u00f0Cosmos Trawl A/S .............................................................Danm\u00f6rk Vei\u00f0arf\u00e6rager\u00f0Strandby Net A/S, d\u00f3tturf\u00e9lag Cosmos Trawl A/S ...............Danm\u00f6rk Vei\u00f0arf\u00e6rager\u00f0Swan Net Gundry Ltd (SNG) ..............................................\u00cdrland Vei\u00f0arf\u00e6rager\u00f0Coastal Cages, d\u00f3tturf. SNG ..............................................\u00cdrland Fiskeldisb\u00fana\u00f0urHampi\u00f0jan \u00cdsland ehf ..........................................................\u00cdsland Vei\u00f0arf\u00e6rager\u00f0Hampidjan Russia Ltd ........................................................R\u00fassland S\u00f6luf\u00e9lagVoot ehf. .............................................................................\u00cdsland S\u00f6luf\u00e9lagFasteignaf\u00e9lagi\u00f0 Mi\u00f0h\u00fas ehf ...............................................\u00cdsland Fasteignaf\u00e9lagHampidjan TorNet SA ........................................................Sp\u00e1nn Vei\u00f0arf\u00e6rager\u00f0P/F Von ..............................................................................F\u00e6reyjar Eignarhaldsf\u00e9lagP/F V\u00f3nin, d\u00f3tturf\u00e9lag P/F Von ...........................................F\u00e6reyjar Vei\u00f0arf\u00e6rager\u00f0 100%Vonin Canada Ltd, d\u00f3tturf\u00e9lag P/F V\u00f3nin ...........................Kanada Vei\u00f0arf\u00e6rager\u00f0Qalut Vonin, d\u00f3tturf\u00e9lag P/F V\u00f3nin .....................................Gr\u00e6nland Vei\u00f0arf\u00e6rager\u00f0V\u00f3nin \u00cdsland ehf, d\u00f3tturf\u00e9lag P/F V\u00f3nin ..............................\u00cdsland S\u00f6luf\u00e9lagVolu Ventis ApS, d\u00f3tturf\u00e9lag P/F V\u00f3nin ..............................Danm\u00f6rk V\u00f6ru\u00fer\u00f3unV\u00f3nin Refa AS, d\u00f3tturf\u00e9lag P/F Von ...................................Noregur Vei\u00f0arf\u00e6rager\u00f0Heroy Terminal AS, d\u00f3tturf\u00e9lag V\u00f3nin Refa AS ..................Noregur Fasteignaf\u00e9lagUAB V\u00f3nin Lithuania, d\u00f3tturf\u00e9lag P/F Von ..........................Lith\u00e1en Vei\u00f0arf\u00e6rager\u00f0Vonin UK, d\u00f3tturf\u00e9lag P/F Von ...........................................Skotland Fiskeldisb\u00fana\u00f0urVonin Scotland, d\u00f3tturf\u00e9lag P/F Von ...................................Skotland Fiskeldisb\u00fana\u00f0urJackson Trawls Ltd .............................................................Skotland Vei\u00f0arf\u00e6rager\u00f0Jackson Offshore Supply Ltd ..............................................Skotland S\u00f6luf\u00e9lagHampi\u00f0jan Offshore ehf. ....................................................\u00cdsland S\u00f6luf\u00e9lagM\u00f8renot Holding AS ...........................................................Noregur Eignarhaldsf\u00e9lagM\u00f8renot Fishery AS, d\u00f3tturf. M\u00f8renot Holding AS ..............Noregur Vei\u00f0arf\u00e6rager\u00f0M\u00f8renot Aquaculture AS, d\u00f3tturf. M\u00f8renot Holding AS ......Noregur Fiskeldisb\u00fana\u00f0urHampidjan Advant AS, d\u00f3tturf. M\u00f8renot Holding AS ...........Noregur S\u00f6luf\u00e9lagM\u00f8renot Eiendom I AS, d\u00f3tturf. M\u00f8renot Fishery ...............Noregur Fasteignaf\u00e9lagUAB Baltic Sea Steel, d\u00f3tturf. M\u00f8renot Fishery ..................Lith\u00e1en Hleraframlei\u00f0andi 100%M\u00f8renot Denmark AS, d\u00f3tturf. M\u00f8renot Aquaculture ..........Danm\u00f6rk Afl\u00f6g\u00f0 starfsemiPoldan Nets, d\u00f3tturf\u00e9lag M\u00f8renot Denmark AS ..................P\u00f3lland Afl\u00f6g\u00f0 starfsemiM\u00f8renot Baltic, d\u00f3tturf. M\u00f8renot Aquaculture .....................Lith\u00e1en Fiskeldisb\u00fana\u00f0urM\u00f8renot China, d\u00f3tturf. M\u00f8renot Fishery AS ......................K\u00edna Ka\u00f0la- og \u00f6nglaframlei\u00f0slaM\u00f8renot China Trading, d\u00f3tturf. M\u00f8renot Fishery ...............K\u00edna Innkaupaf\u00e9lagMorenot Korea Co. Ltd., d\u00f3tturf. M\u00f8renot Fishery ...............S K\u00f3rea S\u00f6luf\u00e9lagM\u00f8renot Canada, d\u00f3tturf. M\u00f8renot Aquaculture ..................Kanada Fiskeldisb\u00fana\u00f0urM\u00f8renot Mediterranean, d\u00f3tturf. M\u00f8renot Aquaculture .......Sp\u00e1nn Fiskeldisb\u00fana\u00f0urMorenot \u00cdsland ehf., d\u00f3tturf. Hampi\u00f0junar \u00cdsland ehf. .........\u00cdsland S\u00f6luf\u00e9lagEldi Protection AS ..............................................................Noregur Fiskeldisb\u00fana\u00f0ur 100%Eldi Aqua Iceland ehf. .......................................................\u00cdsland Fiskeldisb\u00fana\u00f0ur 100%Kohinoor Ropes Pvt. Ltd. ...................................................Indland Ka\u00f0la- og netaframlei\u00f0slaBK Global SHA, d\u00f3tturf\u00e9lag Kohinoor Ropes .....................Indland Ka\u00f0la- og netaframlei\u00f0slaHampidjan Poland ..............................................................P\u00f3lland S\u00f6luf\u00e9lagHlutdeild minnihluta \u00ed eigin f\u00e9 d\u00f3tturf\u00e9laga \u00ed lok t\u00edmabilsins er 15,9 millj\u00f3nir evra. Af \u00feeirri fj\u00e1rh\u00e6\u00f0 er hluti minnihluta \u00ed Swan Net GundryLtd. 6,6 millj\u00f3nir evra. A\u00f0rir hlutar minnihluta eru \u00ed Cosmos Trawl A/S, P/F Von, Voot ehf., Fasteignaf\u00e9laginu Mi\u00f0h\u00fas ehf., Jackson TrawlsLtd., Jackson Offshore Supply Ltd. og Kohinoor Ropes Pvt. Ltd. Swan Net Gundry Ltd. \u00e1 \u00cdrlandi er eina f\u00e9lagi\u00f0 innan samst\u00e6\u00f0unnar sem telst vera me\u00f0 minnihluta sem er verulegur fyrir samst\u00e6\u00f0una.Uppl\u00fdsingar um efnahag og rekstur f\u00e9lagsins koma fram \u00ed sk\u00fdringu nr. 5 um starfs\u00fe\u00e6tti, starfs\u00fe\u00e1ttur 2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__63": {
"value": "15 Eignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gumEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum greinast \u00feannig:Hampi\u00f0jan \u00e1 hlutabr\u00e9f a\u00f0 nafnver\u00f0i kr. 3 millj\u00f3nir \u00ed S\u00edldarvinnslunni hf. Vir\u00f0i \u00feessara hlutabr\u00e9fa er f\u00e6rt upp \u00ed marka\u00f0svir\u00f0i \u00ed\u00e1rsreikningnum \u00ed gegnum a\u00f0ra heildarafkomu vegna \u00feess a\u00f0 hlutabr\u00e9f S\u00edldarvinnslunnar hf. eru skr\u00e1\u00f0 \u00e1 a\u00f0almarka\u00f0 Kauphallarinnar,Nasdaq Iceland. A\u00f0rar fj\u00e1rfestingareignir eru f\u00e6r\u00f0ar \u00e1 upphaflegu kaupver\u00f0i. 2025 2024 S\u00edldarvinnslan hf ............................................................................................................................................ 2.017 1.953 \u00d6nnur f\u00e9l\u00f6g ....................................................................................................................................................202 217 2.219 2.170",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__64": {
"value": "16. Birg\u00f0irBirg\u00f0ir greinast \u00feannig \u00ed lok \u00e1rs:2025 2024 Net, ka\u00f0lar, j\u00e1rnavara, vei\u00f0arf\u00e6ri og a\u00f0rar afur\u00f0ir ..........................................................................................130.014 121.400 V\u00f6rur \u00ed vinnslu ................................................................................................................................................4.923 4.139 Hr\u00e1efni fyrir hlera, neta- og ka\u00f0laframlei\u00f0slu ..................................................................................................3.481 1.196 138.418 126.735 Birg\u00f0ir eru f\u00e6r\u00f0ar ni\u00f0ur vegna aldurs um 3,8 millj\u00f3n evrur \u00ed efnahagsreikningi samst\u00e6\u00f0unnar. \u00c1ri\u00f0 \u00e1\u00f0ur voru birg\u00f0ir f\u00e6r\u00f0ar ni\u00f0ur um 3,4millj\u00f3n evrur.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__65": {
"value": "17. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur greinast \u00feannig \u00ed lok \u00e1rs:2025 2024 Vi\u00f0skiptakr\u00f6fur ...............................................................................................................................................59.555 62.405 Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna ........................................................................................................................... (1.130) (1.247)Vi\u00f0skiptakr\u00f6fur nett\u00f3 \u00ed lok t\u00edmabils ................................................................................................................. 58.425 61.158 Skuldabr\u00e9f og a\u00f0rar kr\u00f6fur ............................................................................................................................. 16.878 7.057 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur \u00ed lok t\u00edmabils ..................................................................................................75.303 68.215 \u00dear af langt\u00edmakr\u00f6fur ..................................................................................................................................... (3.366) (1.595)71.937 66.620 Vi\u00f0skiptakr\u00f6fur eru f\u00e6r\u00f0ar ni\u00f0ur um 1.130 \u00fe\u00fasund evrur \u00ed efnahagsreikningi samst\u00e6\u00f0unnar og greinist ni\u00f0urf\u00e6rslureikningurinn \u00e1eftirfarandi h\u00e1tt:2025 2024 Ni\u00f0urf\u00e6rsla \u00ed byrjun \u00e1rs ................................................................................................................................. 1.247 1.537 Endanlega tapa\u00f0ar kr\u00f6fur \u00e1 \u00e1rinu ...................................................................................................................0 (324)Breyting ni\u00f0urf\u00e6rslu \u00e1 \u00e1rinu ........................................................................................................................... (117) 34 1.130 1.247",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__67": {
"value": "18. Handb\u00e6rt f\u00e9 2025 2024 Handb\u00e6rt f\u00e9 \u00ed banka sem rei\u00f0uf\u00e9 og a\u00f0rar skammt\u00edmafj\u00e1rfestingar .............................................................26.395 41.429 26.395 41.429",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__66": {
"value": "18. Handb\u00e6rt f\u00e9 2025 2024 Handb\u00e6rt f\u00e9 \u00ed banka sem rei\u00f0uf\u00e9 og a\u00f0rar skammt\u00edmafj\u00e1rfestingar .............................................................26.395 41.429 26.395 41.429",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndBankBalancesAtCentralBanksExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__68": {
"value": "19. Afl\u00f6g\u00f0 starfssemi\u00c1 t\u00edmabilinu var tekin \u00e1kv\u00f6r\u00f0un \u00ed kj\u00f6lfar hagr\u00e6\u00f0ingaa\u00f0ger\u00f0a sem fari\u00f0 var \u00ed samhli\u00f0a kaupunum \u00e1 Kohinoor a\u00f0 leggja ni\u00f0urframlei\u00f0slueiningar \u00ed Poldan Net og M\u00f8renot Denmark sem eru a\u00f0 fullu \u00ed eigu M\u00f8renot sem Hampi\u00f0jan hf. \u00e1 a\u00f0 fullu. \u00c1hrifin af rekstrif\u00e9laganna \u00e1 me\u00f0an veri\u00f0 er a\u00f0 ganga endanlega fr\u00e1 lokun og uppgj\u00f6r samninga eru s\u00fdnd h\u00e9r a\u00f0 ne\u00f0an. Uppgj\u00f6r \u00e1 aflag\u00f0ri starfsemi ers\u00fdnd s\u00e9rstaklega \u00ed rekstri \u00e1samt samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um \u00ed rekstri \u00ed samr\u00e6mi vi\u00f0 \u00e1kv\u00e6\u00f0i reikningsskilasta\u00f0alins IFRS 5 um eignir til s\u00f6luog aflag\u00f0a starfsemi. \u00c1hrif \u00e1 eignir og skuldir eru jafnframt dregin saman \u00ed efnhagsreikningi \u00ed samr\u00e6mi vi\u00f0 IFRS 5.Afkoma af aflag\u00f0ri starfsemi eftir tekjuskatt1.1. - 31.12 1.1. - 31.122025 2024 Hreint (tap) af aflag\u00f0ri starfssemi ................................................................................................................. (3.341) (258)Tekjuskattur .................................................................................................................................................480 0 Afkoma af aflag\u00f0ri starfsemi eftir tekjuskatt ............................................................................................ (2.861) (258)Afkoma af aflag\u00f0ri starfssemiPoldan Net ................................................................................................................................................... (879) (64)M\u00f8renot Denmark ........................................................................................................................................ (1.982) (193)Afkoma af aflag\u00f0ri starfsemi eftir tekjuskatt ............................................................................................ (2.861) (258)Rekstrarreikningur aflag\u00f0rar starfssemi.1.1. - 31.12 1.1. - 31.122025 2024 Sala .............................................................................................................................................................8.734 7.820 Beinn framlei\u00f0slukostna\u00f0ur ..........................................................................................................................(6.327) (4.650)Framleg\u00f02.406 3.171 Rekstrarkostna\u00f0ur .......................................................................................................................................(4.937) (3.414)Rekstrarhagna\u00f0ur (2.531) (243)Fj\u00e1reignatekjur .............................................................................................................................................26 47 Fj\u00e1rmagnsgj\u00f6ld ............................................................................................................................................(54) (62)\u00c1hrif af rekstri hlutdeildarf\u00e9laga ....................................................................................................................(782) 0 (810) (15)Hagna\u00f0ur fyrir skatta(3.341) (258)Tekjuskattur .................................................................................................................................................480 0 Afkoma af aflag\u00f0ri starfsemi(2.861) (258)Eignir af aflag\u00f0ri starfssemi \u00ed lok t\u00edmabils2025 M\u00f8renot Denmark ...............................................................................................................................................................440 Afl\u00f6g\u00f0 starfsemi heildareignir .........................................................................................................................................440 A\u00f0eins eru tilgreindar eignir sem eru til s\u00f6lu af aflag\u00f0ri starfsemi en um er a\u00f0 r\u00e6\u00f0a fasteign \u00ed eigu Poldan Net sem er \u00ed s\u00f6luferli og ermetin af \u00fev\u00ed sem l\u00e6gra reynist, gangvir\u00f0i e\u00f0a b\u00f3kf\u00e6r\u00f0u vir\u00f0i.Framlei\u00f0sla Poldan Net var f\u00e6r\u00f0 til Indlands \u00e1samt \u00fev\u00ed a\u00f0 hluti af eignum f\u00e9lagsins f\u00f3r yfir \u00ed a\u00f0st\u00f6\u00f0u Hampi\u00f0junnar Baltic. Sama \u00e1 vi\u00f0 umstarfsemi M\u00f8renot Denmark, sem er m\u00f3\u00f0urf\u00e9lag Poldan, en hluti af hagr\u00e6\u00f0ingaa\u00f0ger\u00f0um f\u00e9lagsins var a\u00f0 leggja ni\u00f0ur starfsemina \u00fearog f\u00e6ra hana yfir \u00e1 a\u00f0rar starfsst\u00f6\u00f0var f\u00e9lagsins. \u00c1kv\u00f6r\u00f0unin \u00ed Danm\u00f6rku leiddi m.a. til a\u00f0 \u00feess a\u00f0 grei\u00f0a \u00feurfti upp leigusamning semf\u00e9lagi\u00f0 haf\u00f0i gert \u00e1samt \u00fev\u00ed a\u00f0 gera starfslokasamninga vi\u00f0 starfsmenn \u00e1 \u00feessum starfsst\u00f6\u00f0vum. Ekki er b\u00faist vi\u00f0 a\u00f0 \u00fea\u00f0 falli \u00e1samst\u00e6\u00f0una frekari kostna\u00f0ur vegna lokunar \u00feessara f\u00e9laga en kemur fram \u00ed \u00e1rsreikningi 2025.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscontinuedOperationsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__69": {
"value": "20. L\u00e1nt\u00f6kurL\u00e1nt\u00f6kur eru trygg\u00f0ar me\u00f0 l\u00f3\u00f0um, fasteignum og birg\u00f0um \u00ed eigu samst\u00e6\u00f0unnar. Eignir sem keyptar hafa veri\u00f0 me\u00f0 kaupleigu eruve\u00f0settar me\u00f0 vi\u00f0komandi eignum til tryggingar eftirst\u00f6\u00f0vum skulda.Langt\u00edmaskuldir greinast \u00feannig eftir gengistryggingar\u00e1kv\u00e6\u00f0um:2025 2025 2024 2024 Hlutfall Sta\u00f0a Hlutfall Sta\u00f0aISK ..............................................................................................................0,0% 20 0,0% 0 EUR ............................................................................................................ 60,5% 93.007 49,6% 69.646 USD ............................................................................................................ 2,2% 3.358 3,3% 4.697 AUS ............................................................................................................ 0,4% 640 0,6% 781 NZD ............................................................................................................ 0,9% 1.433 1,0% 1.381 DKK ............................................................................................................ 7,3% 11.140 9,7% 13.598 NOK ............................................................................................................ 26,4% 40.519 33,6% 47.233 GBP ............................................................................................................ 2,1% 3.241 1,7% 2.369 Anna\u00f0 ......................................................................................................... 0,2% 259 0,6% 796 100% 153.617 100% 140.501 Samningsbundnar 12. m\u00e1na\u00f0a afborganir af langt\u00edmaskuldum samst\u00e6\u00f0unnar \u00ed lok \u00e1rsins samkv\u00e6mt l\u00e1nasamningum fr\u00e1 l\u00e1nastofnunum,greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:2025 2024 \u00c1ri\u00f0 2026 / 2025 ..........................................................................................................................................12.603 12.891 \u00c1ri\u00f0 2027 / 2026 ..........................................................................................................................................25.361 15.495 \u00c1ri\u00f0 2028 / 2027 ..........................................................................................................................................20.181 20.691 \u00c1ri\u00f0 2029 / 2028 ..........................................................................................................................................10.803 8.978 S\u00ed\u00f0ar ............................................................................................................................................................84.669 82.446 153.617 140.501 Skuldir vi\u00f0 l\u00e1nastofnanir koma \u00feannig fram \u00ed efnahagsreikningi:Langt\u00edmaskuldir:2025 2024 Vaxtaberandi langt\u00edmaskuldir .......................................................................................................................125.132 108.888 Leiguskuldbinding, IFRS 16 .........................................................................................................................28.485 31.613 N\u00e6sta \u00e1rs afborganir ...................................................................................................................................(12.603) (12.891)141.014 127.610 Skammt\u00edmaskuldir: 2025 2024 N\u00e6sta \u00e1rs afborganir langt\u00edmaskulda ..........................................................................................................12.603 12.891 Vaxtaberandi skammt\u00edmaskuldir ..................................................................................................................57.797 38.140 70.400 51.031 Breyting \u00e1 vaxtaberandi langt\u00edmaskulda greinist \u00feannig: 2025 2024 Vaxtaberandi langt\u00edmaskuldir \u00ed upphafi \u00e1rs ..................................................................................................140.501 130.724 Vaxtaberandi langt\u00edmaskuldir vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi \u00e1 \u00e1rinu ................................................................4.518 3.426 Tekin langt\u00edmal\u00e1n ........................................................................................................................................80.991 18.459 Afborganir langt\u00edmal\u00e1na ...............................................................................................................................(68.814) (10.238)Gengismunur ...............................................................................................................................................(3.579) (1.870)Vaxtaberandi langt\u00edmaskuldir \u00ed lok \u00e1rs .........................................................................................................153.617 140.501 Hluti langt\u00edmaskulda er h\u00e1\u00f0ur s\u00e9rst\u00f6kum vi\u00f0mi\u00f0unum um eigi\u00f0 f\u00e9, framleg\u00f0 og skuldsetningarhlutfall. \u00cd lok \u00e1rsins st\u00f3\u00f0ust allir skilm\u00e1larl\u00e1nasamninga.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__71": {
"value": "21. Fresta\u00f0ur tekjuskatturFrestu\u00f0 tekjuskattsskuldbinding nett\u00f3 greinist \u00feannig \u00e1 eftirfarandi li\u00f0i: 2025 2024 Tekjuskattskuldbinding \u00ed \u00e1rsbyrjun .................................................................................................................5.953 7.035 Tekjuskattur \u00e1 \u00e1rinu ....................................................................................................................................... 2.494 2.934 Tekjuskattur til grei\u00f0slu .................................................................................................................................. (1.241) (2.511)Tekjuskattur f\u00e6r\u00f0ur yfir eigi\u00f0 f\u00e9 ..................................................................................................................... (3.342) (1.027)Tekjuskattskuldbinding \u00ed lok \u00e1rsins ................................................................................................................ 3.864 5.953 Frestu\u00f0 tekjuskattsskuldbinding greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:2025 2024 Varanlegir rekstrarfj\u00e1rmunir ........................................................................................................................... 10.790 10.369 A\u00f0rir efnahagsli\u00f0ir ..........................................................................................................................................529 (177)Yfirf\u00e6ranlegt skattalegt tap ............................................................................................................................ (3.702) (2.307)7.617 7.885 Frestu\u00f0 tekjuskattsinneign greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:22. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir2025 2024 \u00ddmsir efnahagsli\u00f0ir ........................................................................................................................................ 1.444 583 Yfirf\u00e6ranlegt skattalegt tap ............................................................................................................................2.309 1.349 3.753 1.932 3.864 5.953",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__70": {
"value": "21. Fresta\u00f0ur tekjuskatturFrestu\u00f0 tekjuskattsskuldbinding nett\u00f3 greinist \u00feannig \u00e1 eftirfarandi li\u00f0i: 2025 2024 Tekjuskattskuldbinding \u00ed \u00e1rsbyrjun .................................................................................................................5.953 7.035 Tekjuskattur \u00e1 \u00e1rinu ....................................................................................................................................... 2.494 2.934 Tekjuskattur til grei\u00f0slu .................................................................................................................................. (1.241) (2.511)Tekjuskattur f\u00e6r\u00f0ur yfir eigi\u00f0 f\u00e9 ..................................................................................................................... (3.342) (1.027)Tekjuskattskuldbinding \u00ed lok \u00e1rsins ................................................................................................................ 3.864 5.953 Frestu\u00f0 tekjuskattsskuldbinding greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:2025 2024 Varanlegir rekstrarfj\u00e1rmunir ........................................................................................................................... 10.790 10.369 A\u00f0rir efnahagsli\u00f0ir ..........................................................................................................................................529 (177)Yfirf\u00e6ranlegt skattalegt tap ............................................................................................................................ (3.702) (2.307)7.617 7.885 Frestu\u00f0 tekjuskattsinneign greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:22. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir2025 2024 \u00ddmsir efnahagsli\u00f0ir ........................................................................................................................................ 1.444 583 Yfirf\u00e6ranlegt skattalegt tap ............................................................................................................................2.309 1.349 3.753 1.932 3.864 5.953",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__73": {
"value": "Frestu\u00f0 tekjuskattsinneign greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:22. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir2025 2024 \u00ddmsir efnahagsli\u00f0ir ........................................................................................................................................ 1.444 583 Yfirf\u00e6ranlegt skattalegt tap ............................................................................................................................2.309 1.349 3.753 1.932 3.864 5.953Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig:2025 2024 Vi\u00f0skiptaskuldir ............................................................................................................................................. 54.972 45.345 A\u00f0rar skammt\u00edmaskuldir ................................................................................................................................1.473 1.385 56.445 46.730",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__72": {
"value": "Frestu\u00f0 tekjuskattsinneign greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:22. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir2025 2024 \u00ddmsir efnahagsli\u00f0ir ........................................................................................................................................ 1.444 583 Yfirf\u00e6ranlegt skattalegt tap ............................................................................................................................2.309 1.349 3.753 1.932 3.864 5.953Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig:2025 2024 Vi\u00f0skiptaskuldir ............................................................................................................................................. 54.972 45.345 A\u00f0rar skammt\u00edmaskuldir ................................................................................................................................1.473 1.385 56.445 46.730",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__74": {
"value": "23. Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ila:Hlutdeildarf\u00e9l\u00f6g, hluthafar me\u00f0 veruleg \u00e1hrif, stj\u00f3rnarmenn og stj\u00f3rnendur teljast vera tengdir a\u00f0ilar samst\u00e6\u00f0unnar. Vi\u00f0skipti millisamst\u00e6\u00f0uf\u00e9laga eru felld ni\u00f0ur vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsVi\u00f0skipti vi\u00f0 tengda a\u00f0ila:Vi\u00f0skipti samst\u00e6\u00f0unnar vi\u00f0 hluthafa og a\u00f0ra tengda a\u00f0ila voru eins og um vi\u00f0skipti \u00f3tengdra a\u00f0ila v\u00e6ri a\u00f0 r\u00e6\u00f0a. Umfang sl\u00edkra vi\u00f0skiptavoru \u00f3veruleg \u00e1 \u00e1rinu l\u00edkt og \u00e1 fyrra \u00e1ri.Vi\u00f0skipti vi\u00f0 stj\u00f3rnendur:Laun og hlunnindi til stj\u00f3rnar og lykilstj\u00f3rnenda f\u00e9lagsins vegna starfa fyrir f\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni \u00feeirra \u00ed f\u00e9laginu greinast \u00feannig:Laun og A\u00f0rar Fj\u00f6ldi hluta Heildargr. hlunnindigrei\u00f0slur\u00ed \u00e1rslok*fyrra \u00e1rsHj\u00f6rtur Erlendsson, forstj\u00f3ri \u2026...............................................................................................................................656 424 760 963 Vilhj\u00e1lmur Vilhj\u00e1lmsson, stj\u00f3rnarforma\u00f0ur ..........................................................................................................94 8.387 86 Kristj\u00e1n Loftsson, stj\u00f3rnarma\u00f0ur.............................................................................................................................29 233.063 25 Au\u00f0ur Krist\u00edn \u00c1rnad\u00f3ttir, stj\u00f3rnarma\u00f0ur ..................................................................................................................29 0 25 Loftur Bjarni G\u00edslason \u2026.......................................................................................29 4 20 Sigr\u00fan \u00deorleifsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ........................................................................................................................37 39 34 26 Lykilstj\u00f3rnendur (24 \u00e1ri\u00f0 2024) ................................................................................................................................5.103 1.142 603 5.667 Samtals\u2026...................................................................................................................................................................5.976 1.565 242.857 6.820 * Me\u00f0 eignarhlutum a\u00f0 ofan eru taldir eignarhlutir fj\u00e1rhagslega tengdra a\u00f0ila. Hlutir eru a\u00f0 nafnver\u00f0i \u00ed \u00fe\u00fasundum ISK.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__75": {
"value": "24. V\u00e1tryggingarSamst\u00e6\u00f0an hefur keypt rekstrarst\u00f6\u00f0vunartryggingar sem \u00e6tla\u00f0 er a\u00f0 b\u00e6ta tj\u00f3n vegna rekstrarst\u00f6\u00f0vunar \u00ed allt a\u00f0 12 m\u00e1nu\u00f0i \u00e1 grundvelliskilm\u00e1la um eignatryggingar en fj\u00e1rh\u00e6\u00f0inn nemur allt a\u00f0 135 millj\u00f3num evra. V\u00e1tryggingarver\u00f0m\u00e6ti fasteigna samst\u00e6\u00f0unnar nemur 225millj\u00f3num evra. V\u00e1tryggingarver\u00f0m\u00e6ti framlei\u00f0sluv\u00e9la og -t\u00e6kja, hug- og skrifstofub\u00fana\u00f0ar og v\u00f6rubirg\u00f0a nemur 226 millj\u00f3num evra.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInsuranceContractsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__77": {
"value": "25. Kaup \u00e1 Kohinoor Ropes Pvt. Ltd. og \u00f6\u00f0rum d\u00f3tturf\u00e9l\u00f6gum\u00cd byrjun febr\u00faar 2025 var gengi\u00f0 fr\u00e1 kaupum \u00e1 indverska f\u00e9laginu Kohinoor Ropes Pvt. Ltd., sem er st\u00e6rsti framlei\u00f0andi neta og ka\u00f0la \u00e1Indlandi. Starfsmenn fyrirt\u00e6kisins eru r\u00famlega 700 og starfsst\u00f6\u00f0varnar eru \u00ferj\u00e1r, tv\u00e6r neta- og ka\u00f0laverksmi\u00f0jur \u00ed Selu og netaverkst\u00e6\u00f0i\u00ed Jalna. F\u00e9lagi\u00f0 er einnig me\u00f0 skrifstofu \u00ed Aurangabad. \u00cd heild ver\u00f0a starfsmenn samst\u00e6\u00f0u Hampi\u00f0junnar um 2.700 eftir kaupin. EigendurKohinoor munu eiga \u00e1fram 24,9% hlut \u00ed fyrirt\u00e6kinu en \u00fea\u00f0 hefur veri\u00f0 n\u00e1inn samstarfsa\u00f0ili samst\u00e6\u00f0u Hampi\u00f0junnar um \u00e1rabil. Veri\u00f0 era\u00f0 sta\u00f0festa forsendur fyrir uppgj\u00f6ri og kaupver\u00f0i\u00f0 ver\u00f0ur s\u00ed\u00f0an a\u00f0laga\u00f0 a\u00f0 ni\u00f0urst\u00f6\u00f0u \u00feeirrar sko\u00f0unar. Einnig eru \u00ed samningnum umkaupin tv\u00f6 rekstrarafkomuvi\u00f0mi\u00f0 sem geta skila\u00f0 seljendum aukagrei\u00f0slum ef \u00feau n\u00e1st. Ef EBITDA sem nemur 4,45 millj\u00f3num evran\u00e6st \u00e1 rekstrar\u00e1rinu 2024/2025 \u00fe\u00e1 kemur til vi\u00f0b\u00f3targrei\u00f0sla a\u00f0 fj\u00e1rh\u00e6\u00f0 2,07 millj\u00f3n evra til seljenda. Samsvarandi markmi\u00f0 fyrirrekstrar\u00e1ri\u00f0 2025/2026 nemur 5,52 millj\u00f3n evrum og vi\u00f0b\u00f3targrei\u00f0slan er einnig 2,07 millj\u00f3n evrur.Kaupver\u00f0i\u00f0 var a\u00f0 greitt me\u00f0 handb\u00e6ru f\u00e9.Kaupver\u00f075,1% eignarhlutur Hampi\u00f0junar hf. greiddur me\u00f0 peningum ..............................................................................................21.947 Eignir og skuldir keyptar, \u00e1 gangvir\u00f0i Gangvir\u00f0iVaranlegir rekstrarfj\u00e1rmunir .................................................................................................................................................7.510 \u00d3efnislegar eignir ................................................................................................................................................................232 A\u00f0rar fj\u00e1reignir ....................................................................................................................................................................209 V\u00f6rubirg\u00f0ir ..........................................................................................................................................................................5.158 Vi\u00f0skiptakr\u00f6fur ....................................................................................................................................................................2.989 Handb\u00e6rt f\u00e9 ........................................................................................................................................................................129 Langt\u00edmaskuldir .................................................................................................................................................................. (4.518)Skammt\u00edmaskuldir .............................................................................................................................................................. (2.102)Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir ................................................................................................................................... (5.905)Nett\u00f3 eignir keyptar 5.065 Hlutdeild minnihluta (1.261)Vi\u00f0skiptavild, mismunur \u00e1 kaupver\u00f0i og gangvir\u00f0i eigna og skulda 18.144 Eignir keyptar 21.947 Mat eigna \u00e1 kaupdegi var byggt \u00e1 b\u00f3kf\u00e6r\u00f0u vir\u00f0i eignanna \u00feann 11. febr\u00faar 2025. Yfirver\u00f0i\u00f0 er tilkomi\u00f0 vegna tekjuh\u00e6fis eignanna ogm\u00f6guleika \u00e1 samleg\u00f0 milli f\u00e9laganna tveggja. Vegna vi\u00f0skiptanna er vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 18.144 \u00fe\u00fasund evra f\u00e6r\u00f0 \u00ed samst\u00e6\u00f0unni.\u00datdeilingu \u00e1 yfirver\u00f0i var ekki loki\u00f0 \u00feann 31. desember 2025, en f\u00e9lagi\u00f0 hefur heimild til a\u00f0 taka allt a\u00f0 12 m\u00e1nu\u00f0i \u00ed kaupver\u00f0s\u00fatdeilinguog mun s\u00fa \u00fatdeiling koma inn \u00ed uppgj\u00f6r f\u00e9lagsins fyrir 1. \u00e1rsfj\u00f3r\u00f0ung \u00e1rsins 2026.\u00cd \u00e1rsreikninginn koma \u00e1 t\u00edmbilinu s\u00f6lutekjur fr\u00e1 f\u00e9laginu a\u00f0 fj\u00e1rh\u00e6\u00f0 um 29,5 millj\u00f3nir evra, EBITDA a\u00f0 fj\u00e1rh\u00e6\u00f0 5,4 millj\u00f3nir evra oghagna\u00f0ur a\u00f0 fj\u00e1rh\u00e6\u00f0 um 3,0 millj\u00f3nir evra. Uppl\u00fdsingar um efnahag og rekstur f\u00e9lagsins eru \u00ed sk\u00fdringu nr. 5 um starfs\u00fe\u00e6tti. Ef Kohinoor Ropes Pvt. Ltd. hef\u00f0i veri\u00f0 hluti af samst\u00e6\u00f0unni allt \u00e1ri\u00f0 2025 \u00fe\u00e1 hef\u00f0u tekjur aukist um 2,7 millj\u00f3nir evra og hagna\u00f0url\u00e6kka\u00f0 um t\u00e6par 100 \u00fe\u00fasund evra. Kaup \u00e1 \u00f6\u00f0rum d\u00f3tturf\u00e9l\u00f6gum \u00e1 \u00e1rinuAuk kaupa f\u00e9lagsins \u00e1 Kohinoor Ropes Pvt. sem geti\u00f0 er um h\u00e9r a\u00f0 ofan fj\u00e1rfesti d\u00f3tturf\u00e9lag Hampi\u00f0junnar, Hampi\u00f0jan Australia, \u00edf\u00e9laginu International Rope Braid (IRB). IRB kom inn \u00ed samst\u00e6\u00f0ureikning Hampi\u00f0junnar fr\u00e1 1. \u00e1g\u00fast. \u00ed gegnum Hampi\u00f0juna \u00ed \u00c1stral\u00edu. Kaupver\u00f0 \u00e1 d\u00f3tturf\u00e9l\u00f6gum skv. sj\u00f3\u00f0steymi samst\u00e6\u00f0uKohinoor Ropes Pvt. .......................................................................................................................................................... (21.947)International Rope Braid (IRB) ............................................................................................................................................ (1.735)Kaupver\u00f0 \u00e1 d\u00f3tturf\u00e9l\u00f6gum \u00ed sj\u00f3\u00f0streymi .............................................................................................................................. (23.682)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__76": {
"value": "25. Kaup \u00e1 Kohinoor Ropes Pvt. Ltd. og \u00f6\u00f0rum d\u00f3tturf\u00e9l\u00f6gum\u00cd byrjun febr\u00faar 2025 var gengi\u00f0 fr\u00e1 kaupum \u00e1 indverska f\u00e9laginu Kohinoor Ropes Pvt. Ltd., sem er st\u00e6rsti framlei\u00f0andi neta og ka\u00f0la \u00e1Indlandi. Starfsmenn fyrirt\u00e6kisins eru r\u00famlega 700 og starfsst\u00f6\u00f0varnar eru \u00ferj\u00e1r, tv\u00e6r neta- og ka\u00f0laverksmi\u00f0jur \u00ed Selu og netaverkst\u00e6\u00f0i\u00ed Jalna. F\u00e9lagi\u00f0 er einnig me\u00f0 skrifstofu \u00ed Aurangabad. \u00cd heild ver\u00f0a starfsmenn samst\u00e6\u00f0u Hampi\u00f0junnar um 2.700 eftir kaupin. EigendurKohinoor munu eiga \u00e1fram 24,9% hlut \u00ed fyrirt\u00e6kinu en \u00fea\u00f0 hefur veri\u00f0 n\u00e1inn samstarfsa\u00f0ili samst\u00e6\u00f0u Hampi\u00f0junnar um \u00e1rabil. Veri\u00f0 era\u00f0 sta\u00f0festa forsendur fyrir uppgj\u00f6ri og kaupver\u00f0i\u00f0 ver\u00f0ur s\u00ed\u00f0an a\u00f0laga\u00f0 a\u00f0 ni\u00f0urst\u00f6\u00f0u \u00feeirrar sko\u00f0unar. Einnig eru \u00ed samningnum umkaupin tv\u00f6 rekstrarafkomuvi\u00f0mi\u00f0 sem geta skila\u00f0 seljendum aukagrei\u00f0slum ef \u00feau n\u00e1st. Ef EBITDA sem nemur 4,45 millj\u00f3num evran\u00e6st \u00e1 rekstrar\u00e1rinu 2024/2025 \u00fe\u00e1 kemur til vi\u00f0b\u00f3targrei\u00f0sla a\u00f0 fj\u00e1rh\u00e6\u00f0 2,07 millj\u00f3n evra til seljenda. Samsvarandi markmi\u00f0 fyrirrekstrar\u00e1ri\u00f0 2025/2026 nemur 5,52 millj\u00f3n evrum og vi\u00f0b\u00f3targrei\u00f0slan er einnig 2,07 millj\u00f3n evrur.Kaupver\u00f0i\u00f0 var a\u00f0 greitt me\u00f0 handb\u00e6ru f\u00e9.Kaupver\u00f075,1% eignarhlutur Hampi\u00f0junar hf. greiddur me\u00f0 peningum ..............................................................................................21.947 Eignir og skuldir keyptar, \u00e1 gangvir\u00f0i Gangvir\u00f0iVaranlegir rekstrarfj\u00e1rmunir .................................................................................................................................................7.510 \u00d3efnislegar eignir ................................................................................................................................................................232 A\u00f0rar fj\u00e1reignir ....................................................................................................................................................................209 V\u00f6rubirg\u00f0ir ..........................................................................................................................................................................5.158 Vi\u00f0skiptakr\u00f6fur ....................................................................................................................................................................2.989 Handb\u00e6rt f\u00e9 ........................................................................................................................................................................129 Langt\u00edmaskuldir .................................................................................................................................................................. (4.518)Skammt\u00edmaskuldir .............................................................................................................................................................. (2.102)Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir ................................................................................................................................... (5.905)Nett\u00f3 eignir keyptar 5.065 Hlutdeild minnihluta (1.261)Vi\u00f0skiptavild, mismunur \u00e1 kaupver\u00f0i og gangvir\u00f0i eigna og skulda 18.144 Eignir keyptar 21.947 Mat eigna \u00e1 kaupdegi var byggt \u00e1 b\u00f3kf\u00e6r\u00f0u vir\u00f0i eignanna \u00feann 11. febr\u00faar 2025. Yfirver\u00f0i\u00f0 er tilkomi\u00f0 vegna tekjuh\u00e6fis eignanna ogm\u00f6guleika \u00e1 samleg\u00f0 milli f\u00e9laganna tveggja. Vegna vi\u00f0skiptanna er vi\u00f0skiptavild a\u00f0 fj\u00e1rh\u00e6\u00f0 18.144 \u00fe\u00fasund evra f\u00e6r\u00f0 \u00ed samst\u00e6\u00f0unni.\u00datdeilingu \u00e1 yfirver\u00f0i var ekki loki\u00f0 \u00feann 31. desember 2025, en f\u00e9lagi\u00f0 hefur heimild til a\u00f0 taka allt a\u00f0 12 m\u00e1nu\u00f0i \u00ed kaupver\u00f0s\u00fatdeilinguog mun s\u00fa \u00fatdeiling koma inn \u00ed uppgj\u00f6r f\u00e9lagsins fyrir 1. \u00e1rsfj\u00f3r\u00f0ung \u00e1rsins 2026.\u00cd \u00e1rsreikninginn koma \u00e1 t\u00edmbilinu s\u00f6lutekjur fr\u00e1 f\u00e9laginu a\u00f0 fj\u00e1rh\u00e6\u00f0 um 29,5 millj\u00f3nir evra, EBITDA a\u00f0 fj\u00e1rh\u00e6\u00f0 5,4 millj\u00f3nir evra oghagna\u00f0ur a\u00f0 fj\u00e1rh\u00e6\u00f0 um 3,0 millj\u00f3nir evra. Uppl\u00fdsingar um efnahag og rekstur f\u00e9lagsins eru \u00ed sk\u00fdringu nr. 5 um starfs\u00fe\u00e6tti. Ef Kohinoor Ropes Pvt. Ltd. hef\u00f0i veri\u00f0 hluti af samst\u00e6\u00f0unni allt \u00e1ri\u00f0 2025 \u00fe\u00e1 hef\u00f0u tekjur aukist um 2,7 millj\u00f3nir evra og hagna\u00f0url\u00e6kka\u00f0 um t\u00e6par 100 \u00fe\u00fasund evra. Kaup \u00e1 \u00f6\u00f0rum d\u00f3tturf\u00e9l\u00f6gum \u00e1 \u00e1rinuAuk kaupa f\u00e9lagsins \u00e1 Kohinoor Ropes Pvt. sem geti\u00f0 er um h\u00e9r a\u00f0 ofan fj\u00e1rfesti d\u00f3tturf\u00e9lag Hampi\u00f0junnar, Hampi\u00f0jan Australia, \u00edf\u00e9laginu International Rope Braid (IRB). IRB kom inn \u00ed samst\u00e6\u00f0ureikning Hampi\u00f0junnar fr\u00e1 1. \u00e1g\u00fast. \u00ed gegnum Hampi\u00f0juna \u00ed \u00c1stral\u00edu. Kaupver\u00f0 \u00e1 d\u00f3tturf\u00e9l\u00f6gum skv. sj\u00f3\u00f0steymi samst\u00e6\u00f0uKohinoor Ropes Pvt. .......................................................................................................................................................... (21.947)International Rope Braid (IRB) ............................................................................................................................................ (1.735)Kaupver\u00f0 \u00e1 d\u00f3tturf\u00e9l\u00f6gum \u00ed sj\u00f3\u00f0streymi .............................................................................................................................. (23.682)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__78": {
"value": "26. \u00c1rshlutayfirlit (\u00f3endursko\u00f0a\u00f0)Rekstur samst\u00e6\u00f0unnar greinist \u00feannig \u00e1 \u00e1rshluta:okt.-des. j\u00fal.-sept. apr.-j\u00fan. jan-mars okt. - des. j\u00fal. -sept.2025 2025 2025 2025 2024 2024Rekstrartekjur ...............................................82.092 92.865 95.932 88.847 78.975 74.980 Rekstrargj\u00f6ld \u00e1n afskrifta .............................. (75.502) (84.080) (82.988) (77.558) (70.345) (65.989)Rekstrarhagna\u00f0ur \u00e1n afskrifta (EBITDA) 6.590 8.785 12.944 11.289 8.630 8.992 Afskriftir ....................................................... (3.276) (4.049) (3.867) (4.137) (3.316) (3.703)Rekstrarhagna\u00f0ur (EBIT) 3.314 4.736 9.077 7.152 5.314 5.289 Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) .............. (1.984) (2.892) (4.308) (3.768) 71 (3.221)Hagna\u00f0ur fyrir skatta 1.330 1.844 4.769 3.384 5.385 2.067 Tekjuskattur .................................................. (949) (375) (742) (428) (631) (562)Afl\u00f6g\u00f0 starfsemi eftir skatta .......................... (595) (457) (1.688) (121) 0 (404)Hagna\u00f0ur \u00e1rshluta (214) 1.012 2.339 2.835 4.754 1.101 *Fj\u00e1rh\u00e6\u00f0ir \u00ed \u00e1rshlutayfirlitum eru \u00f3endursko\u00f0a\u00f0ar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterimFinancialReportingExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__80": {
"value": "28. Flokkar fj\u00e1rm\u00e1lagerningaFj\u00e1reignir og fj\u00e1rskuldir samst\u00e6\u00f0unnar eru eftirfarandiFj\u00e1reignirFj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i2025 2024*Skuldabr\u00e9f og langt\u00edmakr\u00f6fur .........................................................................................................................3.366 1.595 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur .................................................................................................... 71.937 66.620 Handb\u00e6rt f\u00e9 .................................................................................................................................................. 26.395 41.429 101.698 109.644 Fj\u00e1reignir \u00e1 gangvir\u00f0iEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum ..........................................................................................................................2.219 2.170 103.917 111.814 Fj\u00e1rskuldirFj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i2025 2024*Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ..................................................................................................56.445 46.730 Vaxtaberandi langt\u00edmaskuldir .........................................................................................................................125.132 108.888 Vaxtaberandi skammt\u00edmaskuldir ...................................................................................................................57.797 38.140 239.374 193.758 Engar fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og allar fj\u00e1reignir sem eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i eru f\u00e6r\u00f0ar \u00e1 1. stigi gangvir\u00f0is \u00ed samr\u00e6mi vi\u00f0al\u00fej\u00f3\u00f0lega reikingsskilasta\u00f0alinn IFRS 13. Gangvir\u00f0i eignahluta \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum eru f\u00e6r\u00f0 upp m.v. skr\u00e1\u00f0 ver\u00f0 \u00e1 virkum marka\u00f0i ogbreytingar fara \u00ed gegnum a\u00f0ra heildarafkomu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__82": {
"value": "30. Yfirlit yfir f\u00e9l\u00f6g \u00ed samst\u00e6\u00f0uEignarhluti Eignarhluti\u00ed eigu \u00ed eiguNafn f\u00e9lagsSta\u00f0setning StarfsemiHampidjan Baltic UAB ........................................................Lith\u00e1en Ka\u00f0la- og netaframlei\u00f0slaHampidjan Australia Ltd .....................................................\u00c1stral\u00eda Vei\u00f0arf\u00e6rager\u00f0International Rope Braid Ltd, df. Hamp-Australia Ltd. .........\u00c1stral\u00eda Ka\u00f0laframlei\u00f0sla 100%Hampidjan New Zealand Ltd ..............................................N\u00fdja Sj\u00e1land Vei\u00f0arf\u00e6rager\u00f0Hampidjan Canada Ltd .......................................................Kanada Vei\u00f0arf\u00e6rager\u00f0Hampidjan USA Inc ............................................................Bandar\u00edkin Eignarhaldsf\u00e9lagSwan Net USA, d\u00f3tturf\u00e9lag Hampidjan USA Inc .................Bandar\u00edkin Vei\u00f0arf\u00e6rager\u00f0Cosmos Trawl A/S .............................................................Danm\u00f6rk Vei\u00f0arf\u00e6rager\u00f0Strandby Net A/S, d\u00f3tturf\u00e9lag Cosmos Trawl A/S ...............Danm\u00f6rk Vei\u00f0arf\u00e6rager\u00f0Swan Net Gundry Ltd (SNG) ..............................................\u00cdrland Vei\u00f0arf\u00e6rager\u00f0Coastal Cages, d\u00f3tturf. SNG ..............................................\u00cdrland Fiskeldisb\u00fana\u00f0urHampi\u00f0jan \u00cdsland ehf ..........................................................\u00cdsland Vei\u00f0arf\u00e6rager\u00f0Hampidjan Russia Ltd ........................................................R\u00fassland S\u00f6luf\u00e9lagVoot ehf. .............................................................................\u00cdsland S\u00f6luf\u00e9lagFasteignaf\u00e9lagi\u00f0 Mi\u00f0h\u00fas ehf ...............................................\u00cdsland Fasteignaf\u00e9lagHampidjan TorNet SA ........................................................Sp\u00e1nn Vei\u00f0arf\u00e6rager\u00f0P/F Von ..............................................................................F\u00e6reyjar Eignarhaldsf\u00e9lagP/F V\u00f3nin, d\u00f3tturf\u00e9lag P/F Von ...........................................F\u00e6reyjar Vei\u00f0arf\u00e6rager\u00f0 100%Vonin Canada Ltd, d\u00f3tturf\u00e9lag P/F V\u00f3nin ...........................Kanada Vei\u00f0arf\u00e6rager\u00f0Qalut Vonin, d\u00f3tturf\u00e9lag P/F V\u00f3nin .....................................Gr\u00e6nland Vei\u00f0arf\u00e6rager\u00f0V\u00f3nin \u00cdsland ehf, d\u00f3tturf\u00e9lag P/F V\u00f3nin ..............................\u00cdsland S\u00f6luf\u00e9lagVolu Ventis ApS, d\u00f3tturf\u00e9lag P/F V\u00f3nin ..............................Danm\u00f6rk V\u00f6ru\u00fer\u00f3unV\u00f3nin Refa AS, d\u00f3tturf\u00e9lag P/F Von ...................................Noregur Vei\u00f0arf\u00e6rager\u00f0Heroy Terminal AS, d\u00f3tturf\u00e9lag V\u00f3nin Refa AS ..................Noregur Fasteignaf\u00e9lagUAB V\u00f3nin Lithuania, d\u00f3tturf\u00e9lag P/F Von ..........................Lith\u00e1en Vei\u00f0arf\u00e6rager\u00f0Vonin UK, d\u00f3tturf\u00e9lag P/F Von ...........................................Skotland Fiskeldisb\u00fana\u00f0urVonin Scotland, d\u00f3tturf\u00e9lag P/F Von ...................................Skotland Fiskeldisb\u00fana\u00f0urJackson Trawls Ltd .............................................................Skotland Vei\u00f0arf\u00e6rager\u00f0Jackson Offshore Supply Ltd ..............................................Skotland S\u00f6luf\u00e9lagHampi\u00f0jan Offshore ehf. ....................................................\u00cdsland S\u00f6luf\u00e9lagM\u00f8renot Holding AS ...........................................................Noregur Eignarhaldsf\u00e9lagM\u00f8renot Fishery AS, d\u00f3tturf. M\u00f8renot Holding AS ..............Noregur Vei\u00f0arf\u00e6rager\u00f0M\u00f8renot Aquaculture AS, d\u00f3tturf. M\u00f8renot Holding AS ......Noregur Fiskeldisb\u00fana\u00f0urHampidjan Advant AS, d\u00f3tturf. M\u00f8renot Holding AS ...........Noregur S\u00f6luf\u00e9lagM\u00f8renot Eiendom I AS, d\u00f3tturf. M\u00f8renot Fishery ...............Noregur Fasteignaf\u00e9lagUAB Baltic Sea Steel, d\u00f3tturf. M\u00f8renot Fishery ..................Lith\u00e1en Hleraframlei\u00f0andi 100%M\u00f8renot Denmark AS, d\u00f3tturf. M\u00f8renot Aquaculture ..........Danm\u00f6rk Afl\u00f6g\u00f0 starfsemiPoldan Nets, d\u00f3tturf\u00e9lag M\u00f8renot Denmark AS ..................P\u00f3lland Afl\u00f6g\u00f0 starfsemiM\u00f8renot Baltic, d\u00f3tturf. M\u00f8renot Aquaculture .....................Lith\u00e1en Fiskeldisb\u00fana\u00f0urM\u00f8renot China, d\u00f3tturf. M\u00f8renot Fishery AS ......................K\u00edna Ka\u00f0la- og \u00f6nglaframlei\u00f0slaM\u00f8renot China Trading, d\u00f3tturf. M\u00f8renot Fishery ...............K\u00edna Innkaupaf\u00e9lagMorenot Korea Co. Ltd., d\u00f3tturf. M\u00f8renot Fishery ...............S K\u00f3rea S\u00f6luf\u00e9lagM\u00f8renot Canada, d\u00f3tturf. M\u00f8renot Aquaculture ..................Kanada Fiskeldisb\u00fana\u00f0urM\u00f8renot Mediterranean, d\u00f3tturf. M\u00f8renot Aquaculture .......Sp\u00e1nn Fiskeldisb\u00fana\u00f0urMorenot \u00cdsland ehf., d\u00f3tturf. Hampi\u00f0junar \u00cdsland ehf. .........\u00cdsland S\u00f6luf\u00e9lagEldi Protection AS ..............................................................Noregur Fiskeldisb\u00fana\u00f0ur 100%Eldi Aqua Iceland ehf. .......................................................\u00cdsland Fiskeldisb\u00fana\u00f0ur 100%Kohinoor Ropes Pvt. Ltd. ...................................................Indland Ka\u00f0la- og netaframlei\u00f0slaBK Global SHA, d\u00f3tturf\u00e9lag Kohinoor Ropes .....................Indland Ka\u00f0la- og netaframlei\u00f0slaHampidjan Poland ..............................................................P\u00f3lland S\u00f6luf\u00e9lagHlutdeild minnihluta \u00ed eigin f\u00e9 d\u00f3tturf\u00e9laga \u00ed lok t\u00edmabilsins er 15,9 millj\u00f3nir evra. Af \u00feeirri fj\u00e1rh\u00e6\u00f0 er hluti minnihluta \u00ed Swan Net GundryLtd. 6,6 millj\u00f3nir evra. A\u00f0rir hlutar minnihluta eru \u00ed Cosmos Trawl A/S, P/F Von, Voot ehf., Fasteignaf\u00e9laginu Mi\u00f0h\u00fas ehf., Jackson TrawlsLtd., Jackson Offshore Supply Ltd. og Kohinoor Ropes Pvt. Ltd. Swan Net Gundry Ltd. \u00e1 \u00cdrlandi er eina f\u00e9lagi\u00f0 innan samst\u00e6\u00f0unnar sem telst vera me\u00f0 minnihluta sem er verulegur fyrir samst\u00e6\u00f0una.Uppl\u00fdsingar um efnahag og rekstur f\u00e9lagsins koma fram \u00ed sk\u00fdringu nr. 5 um starfs\u00fe\u00e6tti, starfs\u00fe\u00e1ttur 2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCompositionOfGroupExplanatory",
"language": "is",
"entity": "scheme:25490002T5TRM5T6US82",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}