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"iso4217:ISK" } }, "f0__s4__4__32": { "value": "24827000000.0", "decimals": -6, "dimensions": { "concept": "KAL:ProceedsFromBorrowingsFromCreditInstitutionsClassifiedAsFinancingActivities", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__3__33": { "value": "9454000000.0", "decimals": -6, "dimensions": { "concept": "KAL:RepaymentsOfBorrowingsToCreditInstitutionsClassifiedAsFinancingActivities", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__4__33": { "value": "15528000000.0", "decimals": -6, "dimensions": { "concept": "KAL:RepaymentsOfBorrowingsToCreditInstitutionsClassifiedAsFinancingActivities", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__3__34": { "value": "8992000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__4__34": { "value": "9299000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__3__37": { "value": "-103000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__4__37": { "value": "-446000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2023-01-01T00:00:00/2024-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__3__38": { "value": "1830000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__4__38": { "value": "2277000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2023-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__3__39": { "value": "1727000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2025-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s4__4__39": { "value": "1830000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00", "unit": "iso4217:ISK" } }, "f0__s7__6__5": { "value": "Sk\u00fdringar1. Almennar uppl\u00fdsingarKaldal\u00f3n hf., h\u00e9r eftir nefnt \"f\u00e9lagi\u00f0\", er \u00edslenskt hlutaf\u00e9lag me\u00f0 starfsemi \u00ed Reykjav\u00edk. A\u00f0setur \u00feess erK\u00f6llunarklettsvegur 1, 104 Reykjav\u00edk. F\u00e9lagi\u00f0 gerir samandreginn samst\u00e6\u00f0u\u00e1rsreikningi me\u00f0 d\u00f3tturf\u00e9l\u00f6gum s\u00ednumsem v\u00edsa\u00f0 er til sem \"samst\u00e6\u00f0unnar\". Yfirlit yfir d\u00f3tturf\u00e9l\u00f6g samst\u00e6\u00f0unnar m\u00e1 finna \u00ed sk\u00fdringu 23.Hlutaf\u00e9 f\u00e9lagsins er skr\u00e1\u00f0 \u00e1 skipulegan ver\u00f0br\u00e9famarka\u00f0, a\u00f0almarka\u00f0 \u00ed Kauph\u00f6ll \u00cdslands (Nasdaq Iceland).Stj\u00f3rn f\u00e9lagsins og forstj\u00f3ri sam\u00feykktu \u00feessi reikningsskil 7. mars 2025.2 Grundv\u00f6llur reikningsskilaSamst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu. Samst\u00e6\u00f0u\u00e1rsreikningurinn er jafnframt \u00ed samr\u00e6mi vi\u00f0 l\u00f6g um \u00e1rsreikninga ogregluger\u00f0 um framsetningu og innihald \u00e1rsreikninga og samst\u00e6\u00f0ureikninga \u00fear sem vi\u00f0 \u00e1.\u00c1rsreikningurinn er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar upph\u00e6\u00f0ireru \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram. Til a\u00f0 auka uppl\u00fdsingagildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0hann birtar \u00e1 grundvelli \u00feess hversu vi\u00f0eigandi og mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingarsem metnar eru hvorki mikilv\u00e6gar n\u00e9 vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir eru settar fram \u00ed sk\u00fdringu 27.\u00c1rsreikningurinn byggir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 undanskildum fj\u00e1rfestingareignum sem f\u00e6r\u00f0ar eru \u00e1 gangvir\u00f0i.Greint er fr\u00e1 a\u00f0fer\u00f0afr\u00e6\u00f0i vi\u00f0 mat \u00e1 gangvir\u00f0i \u00ed sk\u00fdringu 27.d.3 Mat og \u00e1kvar\u00f0anirVi\u00f0 ger\u00f0 reikningsskilanna \u00feurfa stj\u00f3rnendur a\u00f0 meta \u00fdmis atri\u00f0i og gefa s\u00e9r forsendur um mat \u00e1 eignum,skuldum, tekjum og gj\u00f6ldum. \u00de\u00f3 svo mat \u00feetta s\u00e9 samkv\u00e6mt bestu vitund stj\u00f3rnenda geta raunveruleg ver\u00f0m\u00e6ti\u00feeirra li\u00f0a sem \u00feannig eru metnir reynst \u00f6nnur en ni\u00f0ursta\u00f0a samkv\u00e6mt matinu. Breytingar \u00e1 reikningshaldslegumati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0. Mats\u00f3vissa f\u00e9lagsins felst a\u00f0 langmestu leyti \u00ed \u00e1kv\u00f6r\u00f0ungangvir\u00f0is \u00e1 fj\u00e1rfestingareignum samst\u00e6\u00f0unnar. Ger\u00f0 er grein fyrir fj\u00e1rfestingareignum og matsa\u00f0fer\u00f0um \u00edsk\u00fdringu 10.4 Fj\u00e1reignir og fj\u00e1rskuldira Flokkun gangvir\u00f0isFj\u00e1reignir og fj\u00e1rskuldir eru flokka\u00f0ar \u00ed s\u00e9rstaka flokka sem segja til um hvernig meta skuli \u00fe\u00e6r eftir upphaflegaskr\u00e1ningu \u00feeirra. Um s\u00ed\u00f0ara mat hvers flokks fer sem h\u00e9r segir:\u2022 L\u00e1n og kr\u00f6fur, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i;\u2022 Fj\u00e1reignir sem tilgreindar eru \u00e1 gangvir\u00f0i gegnum rekstrarreikning, metnar \u00e1 gangvir\u00f0i;\u2022 A\u00f0rar fj\u00e1rskuldir, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.A\u00f0rar fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00fear sem \u00f3verulegur munur er \u00e1 gangvir\u00f0i\u00feeirra eigna og skulda og b\u00f3kf\u00e6r\u00f0u ver\u00f0i.b \u00derepaskipting gangvir\u00f0isGangvir\u00f0i er skipt \u00ed \u00ferj\u00e1 flokka eftir \u00fev\u00ed hvort a\u00f0fer\u00f0irnar sem eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is byggja \u00e1marka\u00f0sg\u00f6gnum e\u00f0a ekki. Marka\u00f0sg\u00f6gn endurspegla marka\u00f0suppl\u00fdsingar fr\u00e1 \u00f3h\u00e1\u00f0um a\u00f0ilum. Gangvir\u00f0i sembyggir ekki \u00e1 marka\u00f0sg\u00f6gnum byggja \u00e1 forsendum sem f\u00e9lagi\u00f0 gefur s\u00e9r. Byggt \u00e1 \u00feessum tveimur tegundumbreyta er \u00ferepaskipting gangvir\u00f0is \u00e1kv\u00f6r\u00f0u\u00f0 \u00feannig: \u2022 \u00derep 1 - Uppgefi\u00f0 ver\u00f0 \u00e1 virkum marka\u00f0i. H\u00e9r er um a\u00f0 r\u00e6\u00f0a t.d. skr\u00e1\u00f0 hlutabr\u00e9f og skuldabr\u00e9f \u00ed kauph\u00f6llum.\u2022 \u00derep 2 - H\u00e9r er ver\u00f0 byggt \u00e1 g\u00f6gnum, \u00f6\u00f0rum en uppgefnum ver\u00f0um eins og \u00ed \u00ferepi 1, sem \u00fe\u00f3 eru a\u00f0gengileg \u00e1 marka\u00f0i, anna\u00f0 hvort beint e\u00f0a \u00f3beint. G\u00f6gn sem notu\u00f0 eru vi\u00f0 gangvir\u00f0is\u00fatreikninga h\u00e9r geta veri\u00f0 t.d. LIBOR vaxtak\u00farfa og l\u00e1nsh\u00e6fismat m\u00f3ta\u00f0ila. \u2022 \u00derep 3 - H\u00e9r fellur undir gangvir\u00f0i eigna og skulda sem ekki byggir \u00e1 marka\u00f0sg\u00f6gnum. H\u00e9r er a\u00f0allega um a\u00f0 r\u00e6\u00f0a fj\u00e1rfestingareignir f\u00e9lagsins sem ver\u00f0metnar eru \u00fat fr\u00e1 g\u00f6gnum sem eru a\u00f0 verulegu leyti \u00f3a\u00f0gengileg \u00e1 marka\u00f0i.Sj\u00e1 n\u00e1nari uppl\u00fdsingar um forsendur sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is fj\u00e1rfestingareigna \u00ed sk\u00fdringu 10.5 Rekstrartekjur Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.iRekstrartekjur greinast \u00feannig: 2024 2023Fastar leigutekjur .......................................................................................................................4.2383.043Veltutengdar leigutekjur ...........................................................................................................270179A\u00f0rar tekjur ................................................................................................................................064.5083.227Bent er \u00e1 a\u00f0 samst\u00e6\u00f0a Kaldal\u00f3ns hefur veri\u00f0 \u00ed miklum fj\u00e1rfestingum undanfarin \u00e1r. Endurspegla \u00fev\u00ed leigutekjur \u00edrekstrarreikningi ekki fullt rekstrart\u00edmabil eigna sem fj\u00e1rfest hefur veri\u00f0 \u00ed. \u00deannig fj\u00e1rfesti f\u00e9lagi\u00f0 \u00ed eignum semnema yfir 10% af eignasafni inn \u00e1 fj\u00f3r\u00f0a \u00e1rsfj\u00f3r\u00f0ungi. Veltutengdar tekjur \u00e1ri\u00f0 2023 eru tengdarfer\u00f0a\u00fej\u00f3nustueignum \u00ed Vestmannaeyjum \u00e1\u00f0ur en \u00fe\u00e6r voru seldar og tekjutengdra leigutekna af h\u00f3teleign hluta\u00e1rsins. Veltutengdar leigutekjur \u00e1 \u00e1rinu eru vegna tekjutengds leigusamnings um h\u00f3teleign. A\u00f0rar tekjur eru minnieinskiptistekjur, s.s. vegna s\u00f6lu lausafj\u00e1rmuna. Leigut\u00edmi leigusamninga er a\u00f0 jafna\u00f0a \u00e1 bilinu 3-17 \u00e1r og eru \u00feeirtengdir v\u00edsit\u00f6lu neysluver\u00f0s til ver\u00f0tryggingar. Tekjuvegin me\u00f0allengd leigusamninga er 10,2 \u00e1r (2023: 10,8 \u00e1r).Sumum leigusamningum er h\u00e6gt a\u00f0 segja upp fyrir lok leigut\u00edma en v\u00e6ri mi\u00f0a\u00f0 vi\u00f0 sl\u00edka upps\u00f6gn l\u00e6kkartekjuvegin me\u00f0allengd leigusamninga \u00ed 9,7 \u00e1r (2023: 10,1 \u00e1r).Grei\u00f0slufl\u00e6\u00f0i \u00f3uppsegjanlegra leigugrei\u00f0slna samst\u00e6\u00f0unnar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lur \u00ed jan\u00faar 2025 (jan\u00faar 2024) erueftirfarandi: 2024 2023Leigugrei\u00f0slur \u00e1rsins 2025 (2024) ...........................................................................................4.8813.863Leigugrei\u00f0slur \u00e1rsins 2026 (2025) ...........................................................................................4.6573.795Leigugrei\u00f0slur \u00e1rsins 2027 (2026) ...........................................................................................4.4523.672Leigugrei\u00f0slur \u00e1rsins 2028 (2027) ...........................................................................................4.3503.529Leigugrei\u00f0slur \u00e1rsins 2029 (2028) ...........................................................................................4.1143.488S\u00ed\u00f0ar ............................................................................................................................................25.36322.05247.81740.399Veltutengdar leigutekjur eru ekki innifaldar \u00ed grei\u00f0slufl\u00e6\u00f0inu. Samtals er um 19% af \u00f3uppsegjanlegumleigugrei\u00f0slum samst\u00e6\u00f0unnar tekjur fr\u00e1 st\u00e6rsta vi\u00f0skiptavin samst\u00e6\u00f0unnar (2024: 21%). St\u00e6rsti vi\u00f0skiptavinur\u00e1rsins 2025 er 11% af \u00f3uppsegjanlegum leigugrei\u00f0slum \u00e1rsins (2024: 12%). \u00de\u00e6r leigugrei\u00f0slur eru vegnafj\u00e1rfestingareigna \u00ed verslun og \u00fej\u00f3nustu. Vi\u00f0 st\u00e6kkun eignasafns samst\u00e6\u00f0unnar er horft til \u00feess a\u00f0 minnka \u00feettav\u00e6gi.6 Rekstrargj\u00f6ld Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.ii20242023Rekstur fj\u00e1rfestingaeignaFasteignagj\u00f6ld, vatns- og fr\u00e1veitugj\u00f6ld ...................................................................................433 299 Vi\u00f0hald ........................................................................................................................................49 27 Tryggingar ..................................................................................................................................47 23 Annar rekstrarkostna\u00f0ur fj\u00e1rfestingaeigna ............................................................................35 7 Laun og launatengd gj\u00f6ld .........................................................................................................20 13 Vir\u00f0isr\u00fdrnun krafna ..................................................................................................................23 30 608 399 Skrifstofu- og stj\u00f3rnunarkostna\u00f0urLaun og launatengd gj\u00f6ld .........................................................................................................182 139 Annar skrifstofu- og stj\u00f3rnunarkostna\u00f0ur .............................................................................171 96 353 235 Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur ..........................................................................................................0 107 Hafa ber \u00ed huga a\u00f0 r\u00e9tt eins og me\u00f0 rekstrartekjur samst\u00e6\u00f0unnar endurspeglar rekstrarkostna\u00f0urfj\u00e1rfestingareigna ekki heilt rekstrart\u00edmabil fyrir st\u00f3ran hluta eignasafnsins. V\u00edsast \u00ed sk\u00fdringu og sk\u00fdrslu stj\u00f3rnar umfj\u00e1rfestingar \u00e1 \u00e1rinu. Undir gjaldali\u00f0num Annar kostna\u00f0ur \u00e1 samanbur\u00f0ar\u00e1rinu 2023 er a\u00f0 st\u00e6rstum hlutakostna\u00f0ur tilkominn vegna einskiptiskostna\u00f0ar sem f\u00e9ll til vi\u00f0 skr\u00e1ningu f\u00e9lagsins \u00e1 a\u00f0almarka\u00f0. 7 Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun ............................................................................................................................................139 104 Gjaldf\u00e6rsla vegna kaupr\u00e9ttarsamninga .................................................................................6 3 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 ...........................................................................................................24 19 Stj\u00f3rnarlaun ...............................................................................................................................21 19 \u00d6nnur launatengd gj\u00f6ld ...........................................................................................................32 20 Laun flokku\u00f0 me\u00f0al kostna\u00f0ar vegna reksturs fj\u00e1rfestingareigna ...................................... (6) (6)Eignf\u00e6r\u00f0 laun ............................................................................................................................. (35) (21)182 139 Fj\u00f6ldi \u00e1rsverka hj\u00e1 f\u00e9laginu voru 5,5 \u00e1 \u00e1rinu 2024 samanbori\u00f0 vi\u00f0 4,2 \u00e1 \u00e1rinu 2023. Launat\u00f6lur stj\u00f3rna ogundirnefnda stj\u00f3rnar eru innifalin \u00ed launum en telja ekki til \u00e1rsverka. Laun eru eignf\u00e6r\u00f0 vegna \u00fer\u00f3unar- e\u00f0afj\u00e1rfestingarverkefna \u00fear sem starfsmenn sinna verkefna- e\u00f0a framkv\u00e6mdastj\u00f3rnun sem annars yr\u00f0i eignf\u00e6r\u00f0urkostna\u00f0ur unninn af verktaka e\u00f0a a\u00f0keyptum verkefnastj\u00f3ra.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat kaupr\u00e9tti \u00ed Kaldal\u00f3ni hf. til stj\u00f3rnenda og starfsmanna. \u00cd lok \u00e1rs 2024 eru \u00fatistandandikaupr\u00e9ttir a\u00f0 21.500.000 hlutum \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnu f\u00e9lagsins sam\u00feykkt \u00e1 a\u00f0alfundi 2023. \u00c1vinnslut\u00edmikaupr\u00e9tta er \u00ferj\u00fa \u00e1r fr\u00e1 \u00fathlutun sem var \u00ed j\u00fal\u00ed 2023. N\u00fdtingart\u00edmabil eftir l\u00e1gmarks \u00e1vinnslut\u00edma er unnt a\u00f0 n\u00fdtan\u00e6stu \u00ferj\u00fa \u00e1rin eftir \u00e1vinnslu, 1/3 \u00e1 hverju \u00e1ri. N\u00fdtingarver\u00f0 er me\u00f0algengi hlutabr\u00e9fa \u00ed f\u00e9laginu s\u00ed\u00f0ustu 10vi\u00f0skiptadaga eins og \u00fea\u00f0 er skr\u00e1\u00f0 \u00e1 Nasdaq Iceland \u00ed \u00edslenskum kr\u00f3num fyrir \u00fathlutunardag. N\u00fdtingarver\u00f0 skaleinnig bera vexti, sem eru \u00e1h\u00e6ttulausir vextir, eins og \u00feeir eru skilgreindir \u00ed ver\u00f0mati \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00edsamst\u00e6\u00f0u f\u00e9lagsins, auk 3% \u00e1lags fram a\u00f0 n\u00fdtingardegi. F\u00e9laginu er heimilt a\u00f0 krefjast \u00feess a\u00f0 kaupr\u00e9ttarhafarhaldi eftir hlutum \u00fear sem starfsmenn hafa n\u00fdtt kaupr\u00e9tt samkv\u00e6mt kaupr\u00e9ttarsamningum til starfslokastarfsmanna. Forstj\u00f3ra og \u00f6\u00f0rum lykilstarfsm\u00f6nnum ber a\u00f0 halda eftir hlutum sem nema fj\u00e1rh\u00e6\u00f0 hreins hagna\u00f0araf n\u00fdttum kaupr\u00e9ttum, \u00feegar skattar og kostna\u00f0ur hefur veri\u00f0 dreginn fr\u00e1: forstj\u00f3ri 50% af hreinum hagna\u00f0i afn\u00fdttum kaupr\u00e9tti; a\u00f0rir lykilstarfsmenn 25% af hreinum hagna\u00f0i af n\u00fdttum kaupr\u00e9tti. Almennt s\u00e9\u00f0 falla kaupr\u00e9ttirni\u00f0ur fyrir \u00e1vinnslut\u00edma ef r\u00e1\u00f0ningarsambandi kaupr\u00e9ttarhafa vi\u00f0 f\u00e9lagi\u00f0 er sliti\u00f0. Eftir \u00e1vinnslut\u00edma falla kaupr\u00e9ttirekki ni\u00f0ur fyrr en n\u00fdtingart\u00edmabili l\u00fdkur. Ger\u00f0 samninga um kaupr\u00e9tti er \u00e1vallt h\u00e1\u00f0 skilyr\u00f0um laga um hlutaf\u00e9l\u00f6g nr.2/1995. Hreyfingar kaupr\u00e9ttarsamninga greinast \u00feannig:2024 2023Sta\u00f0a 1. jan\u00faar 2024 (2023) .....................................................................................................22,3 22,3 Veittir kaupr\u00e9ttir \u00e1 \u00e1rinu ...........................................................................................................0,0 0,0 Kaupr\u00e9ttir sem f\u00e9llu \u00far gildi \u00e1 \u00e1rinu ........................................................................................ (0,5)0,0 Sta\u00f0a 31. desember 2024 (2023)21,8 22,3 Kaupgengi hvers hlutar skv. kaupr\u00e9ttum reikna\u00f0 \u00feann 31.12.2024 er 15,19 kr. \u00e1 hvern hlut.F\u00e9lagi\u00f0 kaupir \u00fej\u00f3nustu af endursko\u00f0unarfyrirt\u00e6ki til a\u00f0 reikna gjaldf\u00e6rslu kaupr\u00e9tta og eru \u00feeir f\u00e6r\u00f0ir \u00ed\u00e1rsreikning skv. IFRS 2. Vegna \u00e1skriftar\u00e9ttinda sem f\u00e9lagi\u00f0 hefur selt er v\u00edsa\u00f0 til sk\u00fdringar 16a.8 \u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis2024 2023Endursko\u00f0un \u00e1 \u00e1rsreikningi og/e\u00f0a \u00e1rshlutareikning ..........................................................24 32 Reikningsskila\u00fej\u00f3nusta vegna \u00e1ranna 2023 og 2022 ............................................................1 9 \u00d6nnur vinna ...............................................................................................................................15 20 41 61 Vegna samanbur\u00f0ar milli \u00e1ra er r\u00e9tt a\u00f0 taka fram a\u00f0 vegna skr\u00e1ningar f\u00e9lagsins \u00e1 a\u00f0almarka\u00f0 \u00e1ri\u00f0 2023 var\u00e1rshlutareikningur endursko\u00f0a\u00f0ur \u00fea\u00f0 \u00e1r og \u00fev\u00ed um tv\u00e6r endursko\u00f0anir a\u00f0 r\u00e6\u00f0a.9 Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.iv2024 2023Vaxtatekjur .................................................................................................................................366 139 Vaxtagj\u00f6ld af vaxtaberandi skuldum ...................................................................................... (2.190) (1.564)Ver\u00f0b\u00e6tur af vaxtaberandi skuldum ...................................................................................... (1.089) (730)\u00d6nnur fj\u00e1rmagnsgj\u00f6ld ............................................................................................................... (33) (34)Vaxtagj\u00f6ld af leiguskuld (l\u00f3\u00f0arleiga) ....................................................................................... (52) (28) (2.998) (2.218)L\u00f3\u00f0arleiga er b\u00f3kf\u00e6r\u00f0 sem vaxtagj\u00f6ld af leiguskuld. V\u00edsa\u00f0 er til sk\u00fdringar 19 vegna sundurli\u00f0unarleiguskuldbindingar.10 Fj\u00e1rfestingareignir Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.dFj\u00e1rfestingareignir samst\u00e6\u00f0u Kaldal\u00f3ns hf. eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Samst\u00e6\u00f0an flokkar fj\u00e1rfestingaeignir s\u00ednar \u00edfimm flokka; skrifstofur, verslun og \u00fej\u00f3nustu, v\u00f6ruh\u00fas, i\u00f0na\u00f0ur og geymslur, h\u00f3tel og \u00fer\u00f3unareignir. Allarfj\u00e1rfestingareignir samst\u00e6\u00f0unnar eru sta\u00f0settar \u00e1 \u00cdslandi.Fj\u00e1rfestingareignir sundurli\u00f0ast \u00feannig: 2024 2023Fasteignir ....................................................................................................................................72.599 57.171 N\u00fdtingarr\u00e9ttur l\u00f3\u00f0arleigusamninga ........................................................................................643 414 73.242 57.585 Breyting \u00e1 fj\u00e1rfestingareignum samst\u00e6\u00f0unnar greinist \u00feannig:V\u00f6ruh\u00fas,Verslun i\u00f0na\u00f0ur og \u00der\u00f3unar-Skrifstofur og \u00fej\u00f3nusta geymslur H\u00f3tel eignir Samtals\u00c1ri\u00f0 2024Gangvir\u00f0i \u00ed byrjun \u00e1rsins ..........1.569 13.462 17.889 16.383 7.868 57.171 Endurflokkun \u00e1 t\u00edmabilinu .......1.334 1.369 3.941 0 (6.644)0 Fj\u00e1rfesting t\u00edmabilsins ..............18 402 10.125 80 993 11.617 Endurb\u00e6tur \u00e1 t\u00edmabilinu .........0 1 4 16 0 21 Endurflokka til eigin nota* ....... (202)0 0 0 0 (202)Matsbreyting t\u00edmabilsins .........266 1.055 1.833 896 (59)3.991 Gangvir\u00f0i \u00ed lok t\u00edmabils ............2.986 16.289 33.792 17.375 2.158 72.599 * Eign f\u00e6r\u00f0 til eigin nota. Eignir til eigin nota eru h\u00faseignir sem f\u00e9lagi\u00f0 notar undir skrifstofur f\u00e9lagsins.V\u00f6ruh\u00fas,Verslun i\u00f0na\u00f0ur og \u00der\u00f3unar-Skrifstofur og \u00fej\u00f3nusta geymslur H\u00f3tel eignir Samtals\u00c1ri\u00f0 2023Gangvir\u00f0i \u00ed byrjun \u00e1rsins ..........1.384 11.523 10.815 10.045 7.515 41.283 Endurflokkun \u00e1 \u00e1rinu ...............0 1.115 388 0 (1.503)0 Fj\u00e1rfesting \u00e1rsins ......................0 0 4.606 6.034 2.230 12.870 Endurb\u00e6tur \u00e1 \u00e1rinu ..................5 716 125 74 159 1.079 Selt \u00e1 \u00e1rinu ................................0 (118)0 (965) (768) (1.851)Matsbreyting \u00e1rsins ..................180 227 1.954 1.194 236 3.791 Gangvir\u00f0i \u00ed lok \u00e1rsins ................1.569 13.462 17.889 16.383 7.868 57.171 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.d\u00der\u00f3unareignir\u00der\u00f3unareignir samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. St\u00e6rsta einstaka \u00fer\u00f3unareign f\u00e9lagsins \u00ed lok \u00e1rs 2023,K\u00f6llunarklettsvegur 1, var afhent f\u00e9laginu \u00ed upphafi \u00e1rs og flokkast \u00fev\u00ed sem tekjuberandi eign. \u00der\u00f3unareignir a\u00f0Borgahellu voru afhentar \u00e1 seinni hluta \u00e1rsins og flokkast n\u00fa sem tekjuberandi eignir. \u00der\u00f3unareignir samst\u00e6\u00f0unnar samanstanda a\u00f0 mestu af fasteignum \u00ed byggingu a\u00f0 Lambhagavegi 12 og Fiskisl\u00f3\u00f0 29 \u00fear sem vir\u00f0i er meti\u00f0 jafntvi\u00f0 kostna\u00f0arver\u00f0. A\u00f0rar fj\u00e1rfestingareignir flokka\u00f0ar sem \u00fer\u00f3unareignir samanstanda a\u00f0 mestu a\u00f0 fasteignume\u00f0a byggingarreitum \u00e6tlu\u00f0um til \u00fer\u00f3unar. St\u00e6rsta einstaka l\u00f3\u00f0 f\u00e9lagsins til \u00fer\u00f3unar er \u00deorraholt 6, Gar\u00f0ab\u00e6.Mat fj\u00e1rfestingareignaVer\u00f0matsa\u00f0fer\u00f0 samst\u00e6\u00f0unnar er n\u00favirt framt\u00ed\u00f0arsj\u00f3\u00f0sfl\u00e6\u00f0i og flokkast eignir \u00ed 3 \u00ferep \u00ed flokkunarkerfigangvir\u00f0ismats. Helstu grunnforsendur sem nota\u00f0ar eru vi\u00f0 mat allra eigna eru:\u2022 Mikilv\u00e6gustu forsendur sj\u00f3\u00f0streymisins er \u00e1\u00e6tlun um leigutekjur og veginn fj\u00e1rmagnskostna\u00f0ur.\u2022 Leigutekjur eru \u00e1\u00e6tla\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gildandi leigusaminga. Vi\u00f0 mat \u00e1 leigutekjum a\u00f0 loknum leigut\u00edma er stu\u00f0st vi\u00f0 \u00e1\u00e6tla\u00f0a marka\u00f0sleigu og n\u00fdtingahlutfall upp \u00e1 97,5%. Sp\u00e1t\u00edmabil \u00e1\u00e6tla\u00f0s frj\u00e1ls sj\u00f3\u00f0streymis er 25 \u00e1r.\u2022 Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) er bygg\u00f0ur \u00e1 \u00e1v\u00f6xtunarkr\u00f6fu fyrir r\u00edkistrygg\u00f0 skuldabr\u00e9f, metnu \u00e1h\u00e6ttu\u00e1lagi fyrir fasteignamarka\u00f0inn, og s\u00e9rst\u00f6ku \u00e1h\u00e6ttu\u00e1lagi fyrir hvern leigusamning. Stu\u00f0st er vi\u00f0 v\u00e6ntingar stj\u00f3rnenda um marka\u00f0svexti vi\u00f0 \u00e1kv\u00f6r\u00f0un raun\u00e1v\u00f6xtunarkr\u00f6fu l\u00e1nsfj\u00e1r. Gert er r\u00e1\u00f0 fyrir 30% eiginfj\u00e1rhlutfalli og ekki er teki\u00f0 tillit til skattsp\u00f6runar vi\u00f0 \u00fatreikning. \u00cd matinu er mi\u00f0a\u00f0 vi\u00f0 kr\u00f6fu \u00e1 RIKS 37 sem \u00e1h\u00e6ttulausa vexti. Fr\u00e1 fyrra t\u00edmabili hefur skrifstofu- og stj\u00f3rnunarkostna\u00f0ur vegna reksturs fj\u00e1rfestingareigna veri\u00f0 endurmetinn \u00ed samr\u00e6mi vi\u00f0 r\u00e1\u00f0gj\u00f6f. \u00de\u00e1 mi\u00f0ar \u00f3vogu\u00f0 beta \u00ed \u00fatreikningum vi\u00f0 beta gildi fasteignaf\u00e9laga \u00e1 \u00cdslandi \u00e1 innlendum marka\u00f0i. \u00der\u00f3unareignir\u00der\u00f3unareignir samanstanda af fasteignum \u00ed byggingu og byggingarr\u00e9tti. Byggingarr\u00e9ttur er metinn skv. mati \u00feri\u00f0jaa\u00f0ila e\u00f0a stj\u00f3rnendnum f\u00e9lagsins sem taka mi\u00f0 af n\u00fdlegum samanbur\u00f0arh\u00e6fum vi\u00f0skiptum. Fasteignir \u00ed byggingueru metnar \u00e1 kostna\u00f0arver\u00f0i \u00fear til \u00fe\u00e6r eru fullb\u00fanar og tilb\u00fanar til \u00fatleigu, en \u00fe\u00e1 mi\u00f0ar ver\u00f0matsa\u00f0fer\u00f0 vi\u00f0 n\u00favirtframt\u00ed\u00f0arsj\u00f3\u00f0sfl\u00e6\u00f0i.Helstu forsendur einstakra flokka \u00ed lok \u00e1rs eru eftirfarandi:V\u00f6ruh\u00fas,Verslun i\u00f0na\u00f0ur og \u00der\u00f3unar-1Skrifstofurog \u00fej\u00f3nustageymslur H\u00f3tel eignir Samtals\u00c1\u00e6tla\u00f0ar leigutekjur \u00e1fermetra \u00e1 m\u00e1nu\u00f0i ...................2.700 - 4.718 1.945 - 33.669 1.459 - 3.835 3.248 - 9.478E/V1.459 - 33.669Vegi\u00f0 me\u00f0altal ..........................3.613 4.364 2.877 6.818E/V3.729Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .......................................6,53% 6,41% 6,49% 6,72%E/V6,54%Helstu forsendur einstakra flokka \u00ed vir\u00f0ismati 31. desember 2023 eru eftirfarandi:\u00c1\u00e6tla\u00f0ar leigutekjur \u00e1fermetra \u00e1 m\u00e1nu\u00f0i ...................2.577 - 4.431 1.857 - 32.136 1.393 - 3.642 5.077 - 9.079E/V1.393 - 32.136Vegi\u00f0 me\u00f0altal ..........................2.930 4.341 2.363 6.572E/V4.704Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .......................................6,49% 6,34% 6,44% 6,60%E/V6,46%1) Hafa ber \u00ed huga vi\u00f0 sko\u00f0un \u00e1 h\u00e6sta fermetraver\u00f0i \u00ed flokknum Verslun og \u00fej\u00f3nusta er a\u00f0 undirliggjandi er mj\u00f6g veltuh\u00e1 eining mi\u00f0a\u00f0 vi\u00f0 fermetra undirliggjandi eignar.N\u00e6mni gangvir\u00f0i fj\u00e1rfestingareigna fyrir \u00feessum forsendum greinist \u00feannig:20242023Breyting H\u00e6kkun L\u00e6kkun H\u00e6kkun L\u00e6kkun\u00c1\u00e6tla\u00f0ar leigutekjur ........................................+/- 2,50%2.124 (2.124)1.632 (1.632)Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .............+/- 0,50% (4.914)5.729 (3.809)4.449 Ve\u00f0setningar og \u00e1byrg\u00f0arskuldbindingar\u00cd lok \u00e1rs eru fj\u00e1rfestingareignir a\u00f0 b\u00f3kf\u00e6r\u00f0u ver\u00f0i 70.611 m.kr. (2023: 54.806 m.kr.) ve\u00f0settar til tryggingar \u00e1vaxtaberandi skuldum f\u00e9lagsins a\u00f0 fj\u00e1rh\u00e6\u00f0 42.117 m.kr. (2023: 28.024 m.kr.)\u00c1 fasteignum f\u00e9lagsins hv\u00edla innskattskva\u00f0ir a\u00f0 fj\u00e1rh\u00e6\u00f0 2.675 m.kr. (2023: 2.158 m.kr.) \u00ed lok \u00e1rsins.Vir\u00f0isaukaskattskv\u00f6\u00f0 fyrnist \u00e1 20 \u00e1rum og kemur ekki til grei\u00f0slu nema vi\u00f0komandi fasteign s\u00e9 ekki n\u00fdtt \u00edvir\u00f0isaukaskattsskyldri starfsemi.Fasteignamat og v\u00e1tryggingarver\u00f0Fasteignamat mannvirkja og l\u00f3\u00f0a nam \u00ed lok \u00e1rs samtals 45.009 m.kr. (31.12.2023: 25.163 m.kr.) \u00c1 sama t\u00edma varbrunab\u00f3tamat fasteigna f\u00e9lagsins 36.868 m.kr. (31.12.2023: 32.695 m.kr.) Samst\u00e6\u00f0an keypti \u00e1 \u00e1rinuvi\u00f0b\u00f3tartryggingar a\u00f0 fj\u00e1rh\u00e6\u00f0 3.600 m.kr. (31.12.2023: 7.357 m.kr).11 Eignir til eigin nota Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.f..Eignir til eigin nota eru h\u00faseignir sem f\u00e9lagi\u00f0 notar undir skrifstofur f\u00e9lagsins.2024 2023B\u00f3kf\u00e6rt ver\u00f0 1.1 ........................................................................................................................00Endurflokku\u00f0 fj\u00e1rfestingaeign til eigin nota ...........................................................................2020Selt \u00e1 \u00e1rinu .................................................................................................................................00B\u00f3kf\u00e6rt ver\u00f0 31.12202012 \u00c1hrif af rekstri d\u00f3tturf\u00e9laga\u00cd tilkynningu f\u00e9lagsins 30. desember 2022 var greint fr\u00e1 \u00fev\u00ed a\u00f0 gengi\u00f0 hef\u00f0i veri\u00f0 fr\u00e1 s\u00f6lu 50% eignarhlut Kaldal\u00f3ns \u00edSteinsteypunni ehf. Hluti kaupver\u00f0s var greiddur me\u00f0 fasteignum. Vi\u00f0skiptin voru \u00ed samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins a\u00f0selja eignir utan kjarnareksturs f\u00e9lagsins. \u00cd framhaldi af l\u00fakningu vi\u00f0skipta n\u00e1\u00f0i f\u00e9lagi\u00f0 og kaupandi samkomulagium endanlegt uppgj\u00f6r er bygg\u00f0i m.a. \u00e1 rekstrarni\u00f0urst\u00f6\u00f0u hins selda. \u00c1hrif endanlegs uppgj\u00f6rs vi\u00f0skiptanna er a\u00f0fullu f\u00e6rt inn \u00ed \u00e1rsreikning samst\u00e6\u00f0unnar \u00e1 \u00e1rinu 2023.13 Kr\u00f6fur Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.h.Kr\u00f6fur samst\u00e6\u00f0unnar greinast \u00feannig: 2024 2023Kr\u00f6fur samst\u00e6\u00f0unnar flokkast \u00feannig \u00ed efnahagsreikning:Langt\u00edmakr\u00f6fur ..........................................................................................................................29210Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ..........................................................................6241.0416521.251Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig:Vi\u00f0skiptakr\u00f6fur ..........................................................................................................................354178Fyrirframgreiddur kostna\u00f0ur ...................................................................................................1347A\u00f0rar skammt\u00edmakr\u00f6fur ...........................................................................................................47214\u00c1fallnir vextir .............................................................................................................................00Fj\u00e1rmagnstekjuskattur ..............................................................................................................7519Kr\u00f6fur vegna kaupsamninga ....................................................................................................7149Vir\u00f0isaukaskattsinneign ............................................................................................................64746241.041Hafa ber \u00ed huga a\u00f0 hluti af vi\u00f0skiptakr\u00f6fum er vegna veltutengdrar leigu sem koma til grei\u00f0slu eftir a\u00f0 uppgj\u00f6r fyrrim\u00e1na\u00f0ar liggja fyrir. Forvextir vegna \u00fatistandandi v\u00edxla mynda hluta af fyrirframgreiddum kostna\u00f0i. \u00de\u00e1 seldi f\u00e9lagi\u00f0fasteignir \u00e1 \u00e1rinu 2023 og eru eftirstandandi kaupsamningskr\u00f6fur vegna \u00feeirra til grei\u00f0slu \u00e1 \u00e1rinu 2024 og 2025. Samst\u00e6\u00f0an metur ni\u00f0urf\u00e6rslu \u00fat fr\u00e1 \u00e1\u00e6tla\u00f0ri vir\u00f0isr\u00fdrnum vi\u00f0skiptakrafna og annarra krafna. Ni\u00f0urf\u00e6rslan ers\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla metin ni\u00f0ur \u00e1 vi\u00f0skiptamann \u00fat fr\u00e1 alvarlegum vanskilum sem mi\u00f0ar vi\u00f0 90 daga vanskilog/e\u00f0a l\u00edkum \u00e1 vanskilum sem og vir\u00f0i trygginga. \u00c1 \u00e1rinu 2023 voru kr\u00f6fur tengdar leigustafsemi afskrifa\u00f0ar fyrir 13m.kr. \u00fe\u00e6r kr\u00f6fur fengust endurheimtar \u00e1 \u00e1rinu 2024.Vir\u00f0isr\u00fdrnun krafna greinist \u00feannig:2024 2023Sta\u00f0a 1. jan\u00faar ...........................................................................................................................130Afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu .........................................................................................013Innkomi\u00f0 \u00e1\u00f0ur afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu ...............................................................-130Gjaldf\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 \u00e1rinu ................................................................................................230Sta\u00f0a 31.desember231314 Afskrifa\u00f0ar langt\u00edmakr\u00f6fur Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.h.Samst\u00e6\u00f0an metur ni\u00f0urf\u00e6rslu langt\u00edmakrafna \u00fat fr\u00e1 \u00e1\u00e6tla\u00f0ri taps\u00e1h\u00e6ttu. Ni\u00f0urf\u00e6r\u00f0ar langt\u00edmakr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0163 mkr. tengjast s\u00f6lu \u00e1 d\u00f3tturf\u00e9lagi \u00e1 \u00e1rinu 2022. A\u00f0rar afskrifa\u00f0ar langt\u00edmakr\u00f6fur eru a\u00f0 st\u00e6rstum hlutavar\u00fa\u00f0arf\u00e6rsla \u00fear sem Reykjav\u00edkurborg rifti samningi um \u00edb\u00fa\u00f0auppbyggingu \u00e1 reit sem kenndur er vi\u00f0 Vesturbugt.Stj\u00f3rn Vesturbugtar hefur stefnt Reykjav\u00edkurborg fyrir \u00f3l\u00f6gm\u00e6ta riftun eftir s\u00f6lu Kaldal\u00f3ns \u00e1 eignarhlut. \u00der\u00e1tt fyrirni\u00f0urf\u00e6rslur mun samst\u00e6\u00f0an \u00e1fram vinna a\u00f0 \u00fev\u00ed a\u00f0 h\u00e1marka endurheimtur. V\u00edsa\u00f0 er til sk\u00fdringar 23 vegnavi\u00f0skipta me\u00f0 hlutaf\u00e9 \u00ed Vesturbugt eignarhaldsf\u00e9lagi ehf.Afskrifa\u00f0ar langt\u00edmakr\u00f6fur eru tengdar s\u00f6lu eigna utan kjarnastarfsemi f\u00e9lagins fr\u00e1 umbreytingu \u00feess sem h\u00f3fst\u00e1ri\u00f0 2021 og lauk \u00e1ri\u00f0 2023. Vir\u00f0isr\u00fdrnun krafna greinis \u00feannig:2024 2023Sta\u00f0a 1. jan\u00faar ...........................................................................................................................00Afskrifa\u00f0ar tapa\u00f0ar langt\u00edmakr\u00f6fur \u00e1 \u00e1rinu ...........................................................................2300Sta\u00f0a 31.desember 230015 Handb\u00e6rt f\u00e9 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.iiHandb\u00e6rt f\u00e9 samanstendur af \u00f3bundnum banka innst\u00e6\u00f0um.16 Eigi\u00f0 f\u00e9 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.iiia Hlutaf\u00e9Hlutaf\u00e9 f\u00e9lagsins greinist \u00feannig: 2024 2023Heildarhlutaf\u00e9 ............................................................................................................................11.196 11.128 Eigin br\u00e9f .................................................................................................................................... (338) (1)10.858 11.128 Heildarhlutaf\u00e9 m\u00f3\u00f0urf\u00e9lagsins skv. sam\u00feykktum er 11.195.684.830 (2023: 11.128.216.469). Hlutaf\u00e9\u00f0 skiptist \u00ed1.119.568.483 hluti, hver a\u00f0 nafnvir\u00f0i t\u00edu (10) kr\u00f3nur e\u00f0a margfeldi \u00feeirrar fj\u00e1rh\u00e6\u00f0ar, sem hluthafar eiga \u00ed f\u00e9laginu\u00e1 hverjum t\u00edma. Hlutaf\u00e9 f\u00e9lagsins tilheyrir allt einum flokki hlutafj\u00e1r. \u00c1 \u00e1rinu 2024 lauk m\u00f3\u00f0urf\u00e9lagi\u00f0 tveimurendurkaupa\u00e1\u00e6tlunum \u00ed samr\u00e6mi vi\u00f0 heimild hluthafafundar \u00feann 2. j\u00fal\u00ed 2024. Heildarumfang endurkaupa var3,01% af \u00fatgefnum hlutum \u00ed Kaldal\u00f3n hf. Heildarkaupver\u00f0 var kr. 613.868.947. Heilarfj\u00f6ldi hluta \u00ed eigusamst\u00e6\u00f0unnar \u00ed lok \u00e1rs er 33.750.139 hver a\u00f0 nafnvir\u00f0i t\u00edu kr\u00f3nu, e\u00f0a kr. 337.501.390 \u00ed hlutaf\u00e9.Samkv\u00e6mt sam\u00feykktum f\u00e9lagsins haf\u00f0i stj\u00f3rn heimild til a\u00f0 h\u00e6kka hlutaf\u00e9 f\u00e9lagsins um allt a\u00f0 321.050.513 n\u00fdjahluti \u00ed lok \u00e1rs. Hver hlutur er 10 kr. a\u00f0 nafnver\u00f0i. H\u00e6kkunarheimild gildir til 25. ma\u00ed 2027. Engar skuldbindingarliggja fyrir \u00ed \u00e1rslok vegna \u00fatg\u00e1fu n\u00fds hlutafj\u00e1r vegna heimildar stj\u00f3rnar skv. sam\u00feykktum.Eigin br\u00e9f\u00cd byrjun \u00e1rs \u00e1tti f\u00e9lagi\u00f0 57.489 eigin hluti sem jafngildir kr. 574.890 \u00ed hlutaf\u00e9 e\u00f0a 0,0052% af \u00fatgefnu hlutaf\u00e9, sem\u00e6tla\u00f0ir eru til endurs\u00f6lu. \u00cd lok \u00e1rs \u00e1tti samst\u00e6\u00f0an 33.750.139 hluti sem jafngildir kr. 337.501.390 \u00ed hlutaf\u00e9 e\u00f0a 3,01%af \u00fatgefnu hlutaf\u00e9.\u00c1skriftarr\u00e9ttindiSkv. grein 2.2 \u00ed sam\u00feykktum f\u00e9lagsins hefur stj\u00f3rn f\u00e9lagsins heimild til a\u00f0 gefa \u00fat n\u00fdtt hlutaf\u00e9 vegna\u00e1skriftarr\u00e9ttinda. \u00d3n\u00fdtt heimild stj\u00f3rnar er 18.000.000 hlutir.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat \u00e1skriftarr\u00e9ttindi a\u00f0 18.000.000 hlutum a\u00f0 nafnvir\u00f0i me\u00f0 gildist\u00edma 6 \u00e1r sem forstj\u00f3ri f\u00e9lagsinskeypti \u00e1ri\u00f0 2021. V\u00edsa\u00f0 er til tilkynningar fr\u00e1 13. jan\u00faar \u00fear sem forstj\u00f3ri selur \u00e1skriftarr\u00e9ttindi a\u00f0 6.000.000 hlutum,samhli\u00f0a kaupum \u00e1 1.250.000 hlutum \u00ed Kaldal\u00f3ni. \u00c1skriftargengi\u00f0 er 11,8 a\u00f0 vi\u00f0b\u00e6ttri \u00e1rlegri h\u00e6kkun. Handhafi \u00e1skriftarr\u00e9ttindanna hefur eftirfarandi heimildir til a\u00f0n\u00fdta \u00feau (1) a\u00f0 einum sj\u00f6tta (1/6 hluta) \u00e1 t\u00edmabilinu j\u00fal\u00ed 2021 til j\u00fan\u00ed 2022, (2) a\u00f0 einum sj\u00f6tta (1/6 hluta) fr\u00e1 j\u00fal\u00ed2022 og til j\u00fan\u00ed 2023, (3) a\u00f0 einum sj\u00f6tta (1/6 hluta) \u00e1 t\u00edmabilinu j\u00fal\u00ed 2023 til j\u00fan\u00ed 2024, (4) a\u00f0 einum sj\u00f6tta (1/6 hluta)j\u00fal\u00ed 2024 til j\u00fan\u00ed 2025, (5) a\u00f0 einum sj\u00f6tta (1/6 hluta) fr\u00e1 j\u00fal\u00ed 2025 til j\u00fan\u00ed 2026, (6) a\u00f0 einum sj\u00f6tta (1/6 hluta) fr\u00e1 j\u00fal\u00ed2026 til j\u00fan\u00ed 2027. \u00c1skriftarr\u00e9ttindi sem ekki eru n\u00fdtt fyrir lok vi\u00f0komandi \u00e1skriftart\u00edmabils er heimilt a\u00f0 n\u00fdta \u00e1 s\u00ed\u00f0ari\u00e1skriftart\u00edmabilum.N\u00e1nar er fjalla\u00f0 um \u00e1skriftarr\u00e9ttindin og skilm\u00e1la \u00feeirra \u00ed sam\u00feykktum f\u00e9lagsins og v\u00edsast til \u00feeirra var\u00f0andi frekariuppl\u00fdsingar.Kaupr\u00e9ttirF\u00e9lagi\u00f0 gaf \u00fat \u00e1 \u00e1rinu 2023 kaupr\u00e9tti \u00ed Kaldal\u00f3ni hf. til stj\u00f3rnenda og lykilstarfsmanna fyrir kr. 22.250.000 hlutum \u00edsamr\u00e6mi vi\u00f0 starfskjarastefnu f\u00e9lagsins sam\u00feykkt \u00e1 a\u00f0alfundi 2023. \u00cd lok \u00e1rs 2024 n\u00e1mu \u00fatgefnir kaupr\u00e9ttir21.750.000 vegna breytinga \u00e1 starfsf\u00f3lki \u00e1\u00f0ur en \u00e1vinnslut\u00edma lauk. Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 7 sem og starfskjarastefnuf\u00e9lagsins. \u00c1 \u00e1rinu voru gjaldf\u00e6r\u00f0ar 6 m.kr. vegna veittra kaupr\u00e9tta. Samtals hefur veri\u00f0 f\u00e6rt 9 m.kr. me\u00f0al eigin fj\u00e1rvegna veittra kaupr\u00e9tta.b Bundinn eiginfj\u00e1rreikningur\u00c1 bundinn eiginfj\u00e1rreikning eru f\u00e6r\u00f0ar hlutdeildartekjur d\u00f3tturf\u00e9laga a\u00f0 fr\u00e1dregnum m\u00f3tteknum ar\u00f0i sem oggjaldf\u00e6rsla v. veittra kaupr\u00e9tta.c \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er s\u00e1 hluti af eigin f\u00e9 f\u00e9lagsins sem h\u00e6gt er a\u00f0 r\u00e1\u00f0stafa til hluthafa \u00ed formi ar\u00f0s.d Yfirver\u00f0sreikningur hlutafj\u00e1r\u00c1 yfirver\u00f0sreikning hlutafj\u00e1r er f\u00e6rt yfirver\u00f0 innborga\u00f0s hlutafj\u00e1r og yfirver\u00f0 seldra eigin hluta. \u00c1 \u00e1rinu 2023 voruf\u00e6r\u00f0 \u00e1hrif \u00f6fugrar skiptingar nafnver\u00f0s hlutafj\u00e1r \u00e1 yfirver\u00f0sreikning hlutafj\u00e1r.17 Grunnhagna\u00f0ur og \u00feynntur hagna\u00f0ur \u00e1 hlut Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.ivGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0alfj\u00f6lda\u00fatistandandi hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0ur er \u00e1 hvern hlut. Hver hlutur \u00ed m\u00f3\u00f0urf\u00e9lagi er 10 kr. a\u00f0 nafnvir\u00f0i.2024 2023Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9lagi ............................................................................3.2313.161Veginn me\u00f0alfj\u00f6ldi virkra hluta \u00e1 \u00e1rinu ..................................................................................1.1071.113Grunnhagna\u00f0ur \u00ed kr\u00f3num \u00e1 hlut ............................................................................................2,92 2,84\u00deynntur hagna\u00f0ur \u00e1 hlut tekur tillit til \u00e1skriftarr\u00e9ttinda og kaupr\u00e9tta, fr\u00e1 \u00fatg\u00e1fudegi, auk skuldbindinga til \u00fatg\u00e1fuhlutafj\u00e1r tengt kaupum \u00e1 Hafnagar\u00f0i ehf. 2024 2023Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9lagi ............................................................................3.2313.161Veginn me\u00f0alfj\u00f6ldi virkra hluta \u00e1 \u00e1rinu (m.t.t. kaupr\u00e9tta og skuldbundinnar \u00fatg\u00e1fu) ......1.1481.176\u00deynntur hagna\u00f0ur \u00ed kr\u00f3num \u00e1 hlut ..........................................................................................2,81 2,6918 Tekjuskattsskuldbinding Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.vTekjuskattsskuldbinding greinist \u00feannig: 2024 2023Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun .......................................................................................4.0722.567Lei\u00f0r\u00e9ttingar ..............................................................................................................................-36\u00c1hrif samsk\u00f6ttunar ...................................................................................................................0 0\u00c1hrif fj\u00e1rfestinga \u00ed fasteignaf\u00e9l\u00f6gum \u00e1 \u00e1rinu .........................................................................1.044 750Reikna\u00f0ur tekjuskattur \u00e1rsins ..................................................................................................1.079 809Skattar til grei\u00f0slu ......................................................................................................................0 -18Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................................6.196 4.072Tekjuskattsskuldbinding greinist \u00e1 eftirfarandi li\u00f0i \u00e1rsreikningsins: 2024 2023Fj\u00e1rfestingareignir .....................................................................................................................6.670 4.589 Vi\u00f0skiptakr\u00f6fur ..........................................................................................................................(50)Yfirf\u00e6ranlegt tap ........................................................................................................................(424)(517)Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................................6.196 4.072 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.vYfirf\u00e6ranlegt tap samst\u00e6\u00f0unnar greinist \u00feannig:Skattalegt tap \u00e1rsins 2014, n\u00fdtanlegt til 20240Skattalegt tap \u00e1rsins 2015, n\u00fdtanlegt til 2025 ...............................................................................................0Skattalegt tap \u00e1rsins 2016, n\u00fdtanlegt til 2026 ...............................................................................................61Skattalegt tap \u00e1rsins 2017, n\u00fdtanlegt til 2027 ...............................................................................................52Skattalegt tap \u00e1rsins 2018, n\u00fdtanlegt til 2028 ...............................................................................................13Skattalegt tap \u00e1rsins 2019, n\u00fdtanlegt til 2029 ...............................................................................................114Skattalegt tap \u00e1rsins 2020, n\u00fdtanlegt til 2030 ...............................................................................................294Skattalegt tap \u00e1rsins 2021, n\u00fdtanlegt til 2031 ...............................................................................................177Skattalegt tap \u00e1rsins 2022, n\u00fdtanlegt til 2032 ...............................................................................................780Skattalegt tap \u00e1rsins 2023, n\u00fdtanlegt til 2033 ...............................................................................................381Skattalegt tap \u00e1rsins 2024, n\u00fdtanlegt til 2034 ...............................................................................................2512.125\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 yfirf\u00e6ranlegt tap muni n\u00fdtast gegn skattalegum hagna\u00f0i n\u00e6stu \u00e1ra a\u00f0 \u00fev\u00ed marki sem \u00fea\u00f0hefur veri\u00f0 eignf\u00e6rt \u00e1 m\u00f3ti tekjuskattsskuldbindingu.Tekjuskattur f\u00e6r\u00f0ur \u00ed rekstrarreikning greinist \u00feannig: 2024 2023Hagna\u00f0ur fyrir skatta ................................................................................................................4.311 3.970Reikna\u00f0ur tekjuskattur, 21% gildandi skatthlutfall ................................................................905 794\u00c1hrif yfirver\u00f0s d\u00f3tturf\u00e9laga ......................................................................................................174 15Virkur tekjuskattur .....................................................................................................................1.079809Virk tekjuskattspr\u00f3senta ...........................................................................................................25,0% 20,4%19 Leiguskuldbinding Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.eLeiguskuldbinding samst\u00e6\u00f0unnar greinist \u00feannig: 2024 2023LeigueignLeigueign \u00ed \u00e1rsbyrjun .................................................................................................................414 429 Fj\u00e1rfesting \u00e1rsins .......................................................................................................................158 74 Endurmat ...................................................................................................................................70 (89)Leigueign \u00ed lok \u00e1rs ......................................................................................................................643 414 LeiguskuldirLeiguskuldbinding \u00ed \u00e1rsbyrjun ..................................................................................................414 429 Fj\u00e1rfesting \u00e1rsins .......................................................................................................................158 74 Endurmat ...................................................................................................................................70 (89)Leiguskuldbinding \u00ed lok \u00e1rs .......................................................................................................643 414 Fj\u00e1rh\u00e6\u00f0ir \u00ed rekstrarreikningiVaxtagj\u00f6ld af leiguskuldum (l\u00f3\u00f0aleiga) ...................................................................................52 28 Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymiGreidd vaxtagj\u00f6ld af leiguskuldum (l\u00f3\u00f0aleiga) .......................................................................52 2820 Vaxtaberandi skuldir Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.vVaxtaberandi skuldir greinast \u00e1 eftirfarandi h\u00e1tt: 2024 2023Sta\u00f0a vaxtaberandi skulda \u00ed upphafi \u00e1rs ................................................................................29.961 19.836 Yfirteknar skuldir vi\u00f0 kaup \u00e1 f\u00e9l\u00f6gum .....................................................................................2.160 3.569 N\u00fdjar l\u00e1nt\u00f6kur ............................................................................................................................18.945 21.258 Afborgun og uppgrei\u00f0slur .......................................................................................................(10.194)(15.528)Breyting \u00e1 eignf\u00e6r\u00f0um l\u00e1nt\u00f6kukostna\u00f0i ................................................................................20 14 Ver\u00f0b\u00e6tur og forvextir \u00e1rsins ..................................................................................................1.224 812 Sta\u00f0a vaxtaberandi skulda \u00ed lok \u00e1rs ........................................................................................42.117 29.961 Skuldir vi\u00f0 l\u00e1nastofnanir flokkast \u00feannig \u00ed efnahagsreikningi:Langt\u00edmahluti, vaxtaberandi skuldir til meira en 12 m\u00e1na\u00f0a ..............................................37.748 22.665 Skammt\u00edmahluti, vaxtaberandi skuldir til skemmri t\u00edma en 12 m\u00e1na\u00f0a ...........................4.369 7.295 42.117 29.961 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.vAfborganir vaxtaberandi skulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r: 2024 2023Afborganir \u00e1rsins 2025 / 2024 .................................................................................................4.369 3.520 Afborganir \u00e1rsins 2026 /2025 ..................................................................................................4.251 3.763 Afborganir \u00e1rsins 2027 / 2026 .................................................................................................4.624 2.234 Afborganir \u00e1rsins 2028 / 2027 .................................................................................................10.304 9.318 Afborganir \u00e1rsins 2029 / 2028 .................................................................................................3.747 0 Afborganir s\u00ed\u00f0ar .........................................................................................................................14.822 3.829 42.117 22.665 Skammt\u00edmahluti vaxtaberandi skulda samanstendur af eftirfarandi \u00fe\u00e1ttum: - V\u00edxlafj\u00e1rm\u00f6gnunar sem f\u00e9lagi\u00f0 stendur fyrir.Gefnir voru \u00fat v\u00edxlarnir KALD 25 0303 og KALD 25 0602 sem eru \u00e1 gjalddaga \u00e1 \u00e1rinu 2025. Gefnir voru \u00fat skuldabr\u00e9faflokkarnir KALD 150234 og KALD 041139 GB sem eru \u00e1 gjalddaga \u00e1 \u00e1rinu 2034 og 2039. Vaxtaberandi skuldir samst\u00e6\u00f0unnar bera eftirfarandi skilm\u00e1la og endurgrei\u00f0slut\u00edma:20242023Vegnir Vegnir Gjalddagarme\u00f0alvextirSta\u00f0ame\u00f0alvextirSta\u00f0a5.5.2027 - Ver\u00f0trygg\u00f0ar skuldir .......................................20.1.20504,9% 31.629 4,2% 15.975 1.9.2024 - \u00d3ver\u00f0trygg\u00f0ar skuldir .....................................10.09.202710,4% 10.580 11,8% 14.043 L\u00e1nt\u00f6kukostna\u00f0ur ...............................................................................................(93)(58)Vaxtaberandi skuldir samtals .............................................................................42.117 29.961 Vi\u00f0 kaup \u00e1 fasteignum e\u00f0a fasteignaf\u00e9l\u00f6gum hefur samst\u00e6\u00f0an fj\u00e1rmagna\u00f0 sig me\u00f0 n\u00fdjum bankal\u00e1num e\u00f0ayfirt\u00f6ku skulda. F\u00e9lagi\u00f0 hefur veri\u00f0 a\u00f0 vinna a\u00f0 breytingu \u00e1 fj\u00e1rmagnstr\u00fakt\u00far f\u00e9lagsins. Gildandi grunnl\u00fdsingf\u00e9lagsins er \u00fatgefin \u00ed j\u00fal\u00ed 2024 vegna 30 milljar\u00f0a kr\u00f3na \u00fatg\u00e1furamma sta\u00f0fest af Fj\u00e1rm\u00e1laeftirliti Se\u00f0labanka\u00cdslands. Grunnl\u00fdsing veitir f\u00e9laginu a\u00f0gang a\u00f0 marka\u00f0sfj\u00e1rm\u00f6gnum. Megni\u00f0 af bankaskuldum f\u00e9lagsins hafa ver\u00f0if\u00e6r\u00f0ar undir almenna tryggingafyrirkomulagi\u00f0. \u00cd lok \u00e1rs voru 87% af vaxtaberandi langt\u00edmaskuldum f\u00e9lagsins inn \u00edalmenna tryggingafyrirkomulaginu (31.12.2023 : 69%). F\u00e9lagi\u00f0 hefur veri\u00f0 reglubundinn \u00fatgefandi af sex m\u00e1na\u00f0av\u00edxlum s\u00ed\u00f0an \u00ed september 2023. \u00cd febr\u00faar 2024 var gefi\u00f0 \u00fat skuldabr\u00e9fi\u00f0 KALD150234 undir \u00fatg\u00e1furammanum a\u00f0fj\u00e1rh\u00e6\u00f0 5.000 m.kr. \u00e1 4% f\u00f6stum ver\u00f0trygg\u00f0um v\u00f6xtum. F\u00e9lagi\u00f0 gaf s\u00edna fyrstu gr\u00e6nu \u00fatg\u00e1fu \u00ed n\u00f3vember me\u00f0\u00fatg\u00e1fu \u00e1 skuldabr\u00e9finu KALD 041139 GB einnig undir \u00fatg\u00e1furammanum a\u00f0 fj\u00e1rh\u00e6\u00f0 4.000 m.kr. \u00e1 3,75% f\u00f6stumver\u00f0trygg\u00f0um v\u00f6xtum. 2024 2023Langt\u00edmaskuldir fj\u00e1rmagna\u00f0ar innan tryggingarfyrirkomulags ..........................................34.317 20.642 Langt\u00edmaskuldir fj\u00e1rmagna\u00f0ar utan tryggingarfyrirkomulags ...........................................3.431 9.319 37.748 29.961 L\u00e1nasamningar innan tryggingafyrirkomlags innihalda skilm\u00e1la um eiginfj\u00e1rhlutfall, skuldahlutfall, vaxta\u00feekju og sta\u00f0setningu eigna f\u00e9lagsins. Engar v\u00edsbendingar eru um a\u00f0 f\u00e9lagi\u00f0 s\u00e9 ekki a\u00f0 uppfylla fj\u00e1rhagsskilm\u00e1la \u00ed lok \u00e1rs. 21 A\u00f0rar skammt\u00edmaskuldirA\u00f0rar skammt\u00edmaskuldir samst\u00e6\u00f0unnar greinast \u00feannig: 2024 2023Skuldir vegna kaupsamninga ...................................................................................................409 2.286 Reikna\u00f0ir \u00e1fallnir vextir langt\u00edmal\u00e1na .....................................................................................220 104 A\u00f0rar skammt\u00edmaskuldir ..........................................................................................................302 532 930 2.921 Kaldal\u00f3n er f\u00e9lag \u00ed vexti og hefur undanfarin misseri fj\u00e1rfest \u00ed frekari fasteignum til \u00fatleigu. St\u00f3r hlutiskammt\u00edmahluta er \u00fev\u00ed vegna kaupsamninga um fasteignir og \u00fear af eru um helmingur vegna kaupa \u00e1 Straumhellu28-32. A\u00f0rar skammt\u00edmaskuldir eru a\u00f0 mestu leiti skuldir sem tengjast almennum rekstri f\u00e9lagsins.22 Tengdir a\u00f0ilar Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.iEignarhlutir stj\u00f3rnarmanna og stj\u00f3rnenda \u00ed f\u00e9laginu \u00ed lok \u00e1rs greinast \u00feannig \u00ed \u00fe\u00fasundum kr\u00f3na :2024 2023\u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, stj\u00f3rnarforma\u00f0ur ..............................................................1.000 1.000 \u00c1lfhei\u00f0ur \u00c1g\u00fastsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...................................................................................12 12 Gunnar Henrik B. Gunnarsson, varama\u00f0ur \u00ed stj\u00f3rn ..............................................................13.730 17.005 P\u00e1l\u00edna Mar\u00eda Gunnlaugsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ......................................................................155 155 J\u00f3n \u00de\u00f3r Gunnarsson, forstj\u00f3ri ..................................................................................................1.000 670 H\u00f6gni Hj\u00e1lmt\u00fdr Kristj\u00e1nsson, framkv\u00e6mdastj\u00f3ri rekstrar ...................................................267 267 Eftir lok reikningsskila\u00e1rs, \u00ed jan\u00faar 2025 keypti J\u00f3n \u00de\u00f3r Gunnarsson 1.250 \u00fe\u00fasund hluti \u00ed Kaldal\u00f3ni \u00ed gegnum f\u00e9lagi\u00f0bpowell ehf.Me\u00f0 eignarhlutum a\u00f0 ofan eru taldir eignarhlutir maka og \u00f3fj\u00e1rr\u00e1\u00f0a barna \u00e1samt eignarhlutum \u00ed eigu f\u00e9laga semvi\u00f0komandi r\u00e6\u00f0ur. V\u00edsa\u00f0 er til sk\u00fdringar 16 um \u00e1skriftarr\u00e9ttindi sem forstj\u00f3ri f\u00e9lagsins, J\u00f3n \u00de\u00f3r Gunnarsson, hefur keypt. Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.iLaun, hlunnindi og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1samt \u00f6\u00f0rum launatengdum gj\u00f6ldum til stj\u00f3rnar og stj\u00f3rnendaf\u00e9lagsins vegna starfa \u00ed samst\u00e6\u00f0unni \u00e1 \u00e1rinu greinast \u00feannig:20242023Laun og M\u00f3tframlag \u00edLaun og M\u00f3tframlag \u00edhlunnindi l\u00edfeyrissj\u00f3\u00f0 hlunnindi l\u00edfeyrissj\u00f3\u00f0\u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, stj\u00f3rnarforma\u00f0ur *1 ..........7,0 0,8 6,4 0,7 \u00c1lfhei\u00f0ur \u00c1g\u00fastsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .....................................3,9 0,5 3,2 0,4 Haukur Gu\u00f0mundsson, stj\u00f3rnarma\u00f0ur ...................................3,5 0,4 2,5 0,3 Krist\u00edn Erla J\u00f3hannsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...............................0,8 0,1 3,2 0,4 Mar\u00eda Bj\u00f6rk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................3,8 0,4 2,5 0,3 P\u00e1l\u00edna Mar\u00eda Gunnlaugsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ........................2,8 0,4 0,0 0,0 Gunnar Henrik B Gunnarsson, fr\u00e1farandi stj\u00f3rnarm. ............0,0 0,0 0,7 0,1 J\u00f3n \u00de\u00f3r Gunnarsson, forstj\u00f3ri *2 ..............................................56,5 7,9 38,3 5,3 Framkv\u00e6mdastj\u00f3rar (2) *3 ........................................................51,5 7,5 33,6 4,8 *1 \u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, er forstj\u00f3ri Skel fj\u00e1rfestingaf\u00e9lags hf. st\u00e6rsta hluthafa Kaldal\u00f3ns hf.*2 Me\u00f0al launa \u00e1 \u00e1rinu 2023 og 2024 eru \u00e1rangurstengdar grei\u00f0slur \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnu.*3 \u00c1 \u00e1rinu 2024 voru tveir framkv\u00e6mdarstj\u00f3rar alls 2 \u00e1rsverk. Me\u00f0al launa \u00e1 \u00e1rinu 2023 og 2024 eru \u00e1rangurstengdar grei\u00f0slur.23. Uppbygging samst\u00e6\u00f0unnarSamst\u00e6\u00f0a Kaldal\u00f3ns hf. samanstendur af eftirfarandi f\u00e9l\u00f6gum:EignarhlutiNafn f\u00e9lagsStarfsemi f\u00e9lagsins31.12.202431.12.2023Fa\u00f0mlag ehf. Fasteignaf\u00e9lag 100% 100%L\u00f3nseyri ehf. Fasteignaf\u00e9lag 100% 100%*1Hafnagar\u00f0ur ehf. Fasteignaf\u00e9lag 100% 37,5%\u00c1rm\u00fali ehf. Fasteignaf\u00e9lag 100% 100%St\u00f3reyri ehf. Fasteignaf\u00e9lag 100% 100%Kaupangur fasteignaf\u00e9lag ehf. Fasteignaf\u00e9lag 100% 100%Koparhella ehf. Fasteignaf\u00e9lag 100% 100%Dj\u00fapi\u00f0 fasteignir ehf. Fasteignaf\u00e9lag 100% 100%*2Vesturbugt eignarhaldsf\u00e9lag ehf. Eignarhaldsf\u00e9lag 0,0% 59,5%*2Vesturbugt ehf. Fasteignaf\u00e9lag 0,0% 59,5%Vesturhraun ehf. Fasteignaf\u00e9lag 100% 100%Klettagar\u00f0ar 8-10 ehf. Fasteignaf\u00e9lag 100% 100%*3Kegsir ehf. Fasteignaf\u00e9lag 100% 100%*4K190 hf. Fasteignaf\u00e9lag 100% 0%*4Idea ehf. Fasteignaf\u00e9lag 100% 0%F\u00e9l\u00f6gunum Lantan ehf., U 14-20 ehf., Vallarbygg\u00f0 ehf., V\u00edkurhvarf 1 ehf. og VMT ehf. var sliti\u00f0 fyrir lok \u00e1rs 2023 vegna sameininga vi\u00f0 \u00f6nnur f\u00e9l\u00f6g og eru ekki s\u00fdnd \u00ed ofangreindri t\u00f6flu.*1 F\u00e9lagi\u00f0 lauk kaupum \u00e1 \u00f6llu hlutaf\u00e9 Hafnagar\u00f0s \u00e1 \u00e1rinu 2024 \u00ed samr\u00e6mi vi\u00f0 kaupsamning fr\u00e1 \u00e1rinu 2022.*2 Eignarhlutur var seldur \u00e1 \u00feri\u00f0ja \u00e1rsfj\u00f3r\u00f0ung.*3 \u00c1\u00f0ur Agros M\u00f3hella 1 ehf.*4 F\u00e9lagi\u00f0 keypti eignarhlut \u00e1 seinni helmingi \u00e1rsins 202424. Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum sem innihalda fj\u00e1rfestingareignirF\u00e9lagi\u00f0 fj\u00e1rfesti \u00ed Idea ehf. og K190 hf. \u00e1 seinni hluta \u00e1rsins 2024. Helstu fj\u00e1rfestingar hafa veri\u00f0 \u00ed fasteignaf\u00e9l\u00f6gumme\u00f0 tekjuberandi eignir. Vi\u00f0 kaup samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum leggja stj\u00f3rnendur mat \u00e1 \u00fea\u00f0 hvort um s\u00e9 a\u00f0r\u00e6\u00f0a kaup \u00e1 starfsemi e\u00f0a eign sbr. IFRS 3.2. Vi\u00f0 mati\u00f0 er teki\u00f0 tillit til \u00feeirra \u00fe\u00e1tta og umfangi ferla sem fylgjakaupunum. \u00deegar kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum flokkast sem kaup \u00e1 eign en ekki kaup \u00e1 starfsemi (Businesscombination) eru eignirnar f\u00e6r\u00f0ar inn \u00ed reikningsskil samst\u00e6\u00f0unnar \u00e1 gangvir\u00f0i \u00e1n skatt\u00e1hrifa sbr. IAS 12.15. Vi\u00f0kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum er \u00ed \u00f6llum tilfellum veri\u00f0 a\u00f0 kaupa f\u00e9l\u00f6g sem innihalda fasteignir og rekstur \u00ed kringum \u00fe\u00e6rog skilgreinir \u00fev\u00ed f\u00e9lagi\u00f0 kaupin sem kaup \u00e1 fj\u00e1rfestingareignum.Helsta eign K190 hf., sem fj\u00e1rfest var \u00ed \u00e1 \u00e1rinu, er fasteignin Klettagar\u00f0ar 19, Reykjav\u00edk.Helstu eignir Idea ehf, sem fj\u00e1rfest var \u00ed \u00e1 \u00e1rinu, eru fasteignirnar Vesturv\u00f6r 32, K\u00f3pavogi, V\u00f6luteigur 31,Mosfellsb\u00e6, V\u00edkurgata 11b, Hafnarfir\u00f0i, Gr\u00e1nuf\u00e9lagsgata 47, Akureyri og Klafasta\u00f0avegur 12, i\u00f0na\u00f0arsv\u00e6\u00f0iGrundartanga. 25. \u00c1h\u00e6ttust\u00fdringF\u00e9lagi\u00f0 stendur frammi fyrir eftirfarandi megin \u00e1h\u00e6ttum vegna fj\u00e1rm\u00e1lagerninga:- \u00datl\u00e1na\u00e1h\u00e6tta- Lausafj\u00e1r\u00e1h\u00e6tta- Marka\u00f0s\u00e1h\u00e6tta- Rekstar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreindar \u00e1h\u00e6ttur samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir til a\u00f0 meta og st\u00fdra \u00e1h\u00e6ttunni.Stj\u00f3rn og stj\u00f3rnendur Kaldal\u00f3ns leitast vi\u00f0 a\u00f0 vi\u00f0halda g\u00f3\u00f0u eftirlitsumhverfi me\u00f0 skjalfestum stefnum, reglum ogverklagsferlum. Me\u00f0 \u00feeim h\u00e6tti er trygg\u00f0 skilvirkni \u00ed starfsemi f\u00e9lagsins, \u00e1rei\u00f0anleiki uppl\u00fdsinga og hl\u00fdtni vi\u00f0 l\u00f6g. \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\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 geturekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. \u00datl\u00e1na\u00e1h\u00e6tta er l\u00e1gm\u00f6rku\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 afla bankatrygginga e\u00f0asamb\u00e6rilegra trygginga fyrir nokkurra m\u00e1na\u00f0a leigu, en almennt er mi\u00f0a\u00f0 vi\u00f0 \u00feriggja m\u00e1na\u00f0a leigu en einstakaleigusamningar me\u00f0 tryggingar andvir\u00f0i sex m\u00e1na\u00f0a leigu. \u00de\u00e1 fylgist f\u00e9lagi\u00f0 me\u00f0 \u00fer\u00f3un \u00e1 st\u00e6r\u00f0 einstakraleigjenda. F\u00e9lagi\u00f0 fylgir eftir innheimtu \u00fatistandandi vi\u00f0skiptakrafna og ferlar \u00ed kringum innheimtu leigu eruendursko\u00f0a\u00f0ir reglulega til a\u00f0 l\u00e1gmarka \u00fatistandandi vi\u00f0skiptakr\u00f6fur. \u00datistandandi vi\u00f0skiptakr\u00f6fur eru yfirfarnarreglulega af stj\u00f3rnendum og stj\u00f3rn f\u00e9lagsins. Tekjur af st\u00e6rsta vi\u00f0skiptamanni samst\u00e6\u00f0unnar \u00e1ri\u00f0 2024 var um 11% af heildartekjum, samanbori\u00f0 vi\u00f0 10% \u00e1ri\u00f02023. Me\u00f0 st\u00e6kkandi eignasafni f\u00e9lagsins gera \u00e1\u00e6tlanir stj\u00f3rnenda r\u00e1\u00f0 fyrir a\u00f0 hlutfalli\u00f0 l\u00e6kki \u00e1 komandimisserum.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0ar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna e\u00f0a annarra krafna. Ni\u00f0urf\u00e6rslantekur mi\u00f0 af aldursgreindum kr\u00f6fum einstaka vi\u00f0skiptamanna og mati stj\u00f3rnenda \u00e1 tryggingast\u00f6\u00f0usamst\u00e6\u00f0unnar vegna \u00feessa. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna var 22,8 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2024 samanbori\u00f0 vi\u00f012,6 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2023. Langt\u00edmakr\u00f6fur tengdar s\u00f6lu eigna kjarnastarfsemi f\u00e9lagsins, sem f\u00f3r fram \u00e1\u00e1runum 2021 til 2023, voru afskrifa\u00f0ar \u00e1 \u00e1rinu samtals a\u00f0 fj\u00e1rh\u00e6\u00f0 230 millj\u00f3nir kr\u00f3na.Mesta m\u00f6gulega tap samt\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt vir\u00f0i \u00feeirra:B\u00f3kf\u00e6rt ver\u00f02024 2023Langt\u00edmakr\u00f6fur ....................................................................................................................29 210 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................624 1.041 Handb\u00e6rt f\u00e9 .........................................................................................................................1.727 1.830 2.379 3.081 \u00c1byrg\u00f0irKaldal\u00f3n hefur veitt d\u00f3tturf\u00e9l\u00f6gum \u00e1byrg\u00f0ir og m\u00f3\u00f0urf\u00e9lagi\u00f0 \u00fe\u00e1 \u00e1byrg\u00f0ara\u00f0ili einstakra bankal\u00e1na d\u00f3tturf\u00e9lagsme\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e1gmarka fj\u00e1rm\u00f6gnunarkostna\u00f0 f\u00e9lagsins. Engar sl\u00edkar \u00e1byrg\u00f0ir voru \u00ed gildi \u00ed lok \u00e1rs.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat tvo skuldabr\u00e9faflokka \u00fatgefna af Kaldal\u00f3ni trygg\u00f0ir undir almenna tryggingafyrirkomulagi\u00f0sem l\u00fdst er \u00ed grunnl\u00fdsingu f\u00e9lagsins vegna 30 milljar\u00f0a \u00fatg\u00e1furamma f\u00e9lagsins og a\u00f0gengilegt er \u00e1 vefsetrif\u00e9lagsins.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\u00e6rgjaldfalla. Samst\u00e6\u00f0an fylgist me\u00f0 lausafj\u00e1rst\u00f6\u00f0u sinni me\u00f0 greiningu \u00e1 gjalddaga fj\u00e1reigna og fj\u00e1rskulda til a\u00f0 getaendurgreitt allar skuldir \u00e1 gjalddaga og vi\u00f0hefur vinnubr\u00f6g\u00f0 sem tryggja a\u00f0 til sta\u00f0ar s\u00e9 n\u00e6gjanlegt laust f\u00e9 til a\u00f0geta m\u00e6tt fyrirsj\u00e1anlegum og \u00f3fyrirs\u00e9\u00f0um grei\u00f0sluskuldbindingum. F\u00e9lagi\u00f0 hefur \u00e1 reiknings\u00e1rinu gefi\u00f0 \u00fat v\u00edxla til6 m\u00e1na\u00f0a en jafnframt sami\u00f0 um l\u00e1nal\u00ednur, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 20.Taflan 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\u00favirtar samningsbundnar grei\u00f0slur.Sta\u00f0a 31. desember 2024 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................42.117 56.410 4.708 8.299 18.174 25.229 Vi\u00f0skiptaskuldir .....930 930 43.047 57.341 4.708 8.299 18.174 25.229 Sta\u00f0a 31. desember 2023 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................29.961 30.436 6.506 6.035 13.038 4.857 Vi\u00f0skiptaskuldir .....2.921 2.921 32.882 33.357 6.506 6.035 13.038 4.382 Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta samst\u00e6\u00f0unnar er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0sfl\u00e6\u00f0i fj\u00e1rm\u00e1lagerninga munisveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum sem hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i fj\u00e1rm\u00e1lagerninganna.Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk \u00e1samt \u00fev\u00ed a\u00f0 h\u00e1marka \u00e1vinningsamst\u00e6\u00f0unnar.Marka\u00f0s\u00e1h\u00e6tta - vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru \u00ed \u00edslenskum kr\u00f3num og a\u00f0 st\u00e6rstum hluta me\u00f0 breytilegum v\u00f6xtum. Fylgst er me\u00f0vaxta\u00e1h\u00e6ttu samst\u00e6\u00f0unnar me\u00f0 tilliti til \u00e1hrifa vaxtabreytinga \u00e1 rekstur f\u00e9lagsins.2024 2023Fj\u00e1rm\u00e1lagerningar me\u00f0 fasta vextiL\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................13.647 5.304 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................1.883 1.937 Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilega vextiHandb\u00e6rt f\u00e9 ......................................................................................................................... (1.727) (1.830)L\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................17.983 10.671 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................8.697 12.107 24.953 20.947 Breyting \u00e1 me\u00f0alv\u00f6xtum \u00e1rsins um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu samst\u00e6\u00f0unnar um 249,5 millj\u00f3nirkr\u00f3na (2023: 209,5 millj\u00f3nir kr\u00f3na) fyrir tekjuskatt vegna fj\u00e1rm\u00e1lagerninga \u00e1 breytilegum v\u00f6xtum. \u00deessi greining erunnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar.Marka\u00f0s\u00e1h\u00e6tta - ver\u00f0b\u00f3lgu\u00e1h\u00e6ttaHluti vaxtaberandi skuldir eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og hefur \u00fer\u00f3un neysluv\u00edsit\u00f6lu \u00fev\u00ed \u00e1hrif \u00e1b\u00f3kf\u00e6r\u00f0a st\u00f6\u00f0u l\u00e1nanna og sj\u00f3\u00f0streymi tengt \u00feeim. Breyting \u00e1 ver\u00f0b\u00f3lgu um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0)afkomu samst\u00e6\u00f0unnar um 136,5 millj\u00f3nir kr\u00f3na (2023: 53,0 millj\u00f3nir kr\u00f3na). \u00deessi greining er unnin me\u00f0 samah\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar. Meirihluti, e\u00f0a 94% af leigutekjum f\u00e9lagsinseru ver\u00f0trygg\u00f0ar me\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og 1% me\u00f0 byggingarv\u00edsit\u00f6lu.Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er skilgreind sem fj\u00e1rhagslegt tap vegna \u00f3fulln\u00e6gjandi verkferla e\u00f0a kerfa, mistaka starfsmanna,skipulagi og ytri \u00fe\u00e1ttum \u00f6\u00f0rum en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6ttu, vegna breytinga \u00e1 l\u00f6gum og almennumvi\u00f0horfum til stj\u00f3rnunarh\u00e1tta f\u00e9laganna. Rekstrar\u00e1h\u00e6tta er til sta\u00f0ar \u00ed allri starfsemi samst\u00e6\u00f0unnar. Stefnasamst\u00e6\u00f0unnar til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap er a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti. Til a\u00f0 draga \u00farrekstrar\u00e1h\u00e6ttu er komi\u00f0 \u00e1 a\u00f0skilna\u00f0i starfa, skr\u00e1ning verkferla, eftirlit me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g. \u00c1h\u00e6ttust\u00fdring eigin fj\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,\u00e1framhaldandi vaxtar og til a\u00f0 grei\u00f0a eigendum s\u00ednum ar\u00f0 til framt\u00ed\u00f0ar.F\u00e9lagi\u00f0 getur breytt ar\u00f0grei\u00f0slustefnu sinni, endurgreitt hlutaf\u00e9, gefi\u00f0 \u00fat n\u00fdtt hlutaf\u00e9 e\u00f0a selt eignir til a\u00f0 minnkaskuldir til a\u00f0 vi\u00f0halda og lagf\u00e6ra skipulag fj\u00e1rm\u00f6gnunar.Eftirfarandi tafla s\u00fdnir fj\u00e1rm\u00f6gnun samst\u00e6\u00f0unnar og eiginfj\u00e1rhlutfall:2024 2023L\u00e1nt\u00f6kur, langt\u00edma ..............................................................................................................37.748 22.695 L\u00e1nt\u00f6kur, skammt\u00edma .........................................................................................................4.369 7.295 Fr\u00e1dregi\u00f0: Handb\u00e6rt f\u00e9 ......................................................................................................(1.727) (1.830)Skuldir nett\u00f3 .........................................................................................................................40.390 28.160 Eigi\u00f0 f\u00e9 ..................................................................................................................................25.938 23.207 Fj\u00e1rm\u00f6gnun samtals ...........................................................................................................66.328 51.367 Eiginfj\u00e1rhlutfall .....................................................................................................................34% 38%26 Skuldbindingar og atbur\u00f0ir eftir lok reikningsskiladagsEngir atbur\u00f0ir sem gefa tilefni til lei\u00f0r\u00e9ttinga \u00ed \u00e1rsreikningi samst\u00e6\u00f0unnar eftir \u00e1ri\u00f0 2024 hafa komi\u00f0 upp eftirreikningsskiladag. Kaldal\u00f3n lauk st\u00e6kkun \u00e1 skuldabr\u00e9faflokknum KALD 041139 GB me\u00f0 s\u00f6lu \u00e1 skuldabr\u00e9fum fyrir 1.800 m.kr. \u00c1\u00e1v\u00f6xtunarkr\u00f6funni 3,9%. Heildarst\u00e6r\u00f0 flokksins \u00ed kj\u00f6lfar st\u00e6kkunar er \u00fev\u00ed 5.800 m.kr.Kaldal\u00f3n seldi v\u00edxil KALD 25 0901 \u00feann 25. febr\u00faar 2025, til uppgrei\u00f0slu \u00e1 v\u00edxli KALD 25 030327 Reikningsskilaa\u00f0fer\u00f0irHelstu reikningsskilaa\u00f0fer\u00f0ir sem beitt var vi\u00f0 ger\u00f0 \u00feessara reikningsskila eru tilgreindar h\u00e9r \u00e1 eftir. \u00deessuma\u00f0fer\u00f0um var beitt \u00e1 samr\u00e6mdan h\u00e1tt \u00e1 b\u00e6\u00f0i t\u00edmabilin sem sett eru fram, nema anna\u00f0 s\u00e9 teki\u00f0 fram.27.a Samst\u00e6\u00f0ureikningsskil27.a.i D\u00f3tturf\u00e9l\u00f6gKaupa\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 semgangvir\u00f0i tilgreindra eigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0ateknar eru yfir \u00e1 vi\u00f0skiptadegi, auk kostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir og skuldirog skuldbindingar sem eru yfirteknar vi\u00f0 sameiningu fyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1ntillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem er umfram gangvir\u00f0i eignarhlutasamst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem fj\u00e1rfestingareign. Reikningsskild\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st e\u00f0a hluthafasamkomulag tryggiryfirr\u00e1\u00f0 f\u00e9lagsins \u00ed tilfelli Hafnagar\u00f0s ehf. Yfirr\u00e1\u00f0 eru skilgreind \u00ed samr\u00e6mi vi\u00f0 \u00e1kv\u00e6\u00f0i IFRS 10.Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 a\u00f0laga \u00fe\u00e6r a\u00f0fer\u00f0umsamst\u00e6\u00f0unnar. 27.a.ii Sameining d\u00f3tturf\u00e9lagaV\u00edsa\u00f0 er til sk\u00fdringar 21 vegna sameiningar d\u00f3tturf\u00e9laga \u00e1 \u00e1rinu.27.a.iii Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru rekstrareiningar sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00ed en hefur ekki yfirr\u00e1\u00f0 yfir. Fj\u00e1rfestingar \u00edhlutdeildarf\u00e9l\u00f6gum eru 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 tapi hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hlutur hennar \u00edhreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvartb\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00ed tapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meirien hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rir samst\u00e6\u00f0an ekki frekaritap nema h\u00fan hafi stofna\u00f0 til skuldbindinga e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6nd hlutdeildarf\u00e9lagsins. Samst\u00e6\u00f0an\u00f6\u00f0la\u00f0ist yfirr\u00e1\u00f0 yfir hlutdeildarf\u00e9lagi \u00e1 \u00e1rinu 2023 og er \u00fev\u00ed ekki lengur me\u00f0 hlutdeildarf\u00e9lag fr\u00e1 \u00feeim t\u00edma.27.a.iv Vi\u00f0skipti innan samst\u00e6\u00f0uVi\u00f0skipti milli f\u00e9laga \u00ed samst\u00e6\u00f0unni, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.27.a.v Yfirlit yfir heildarafkomuSamst\u00e6\u00f0an birtir eitt yfirlit yfir heildarafkomu en ekki s\u00e9rgreindan rekstrarreikning og s\u00e9rgreinda a\u00f0raheildarafkomu. Engar f\u00e6rslur voru \u00e1 a\u00f0ra heildarafkomu \u00e1 \u00e1rinu. 27.b Starfs\u00fe\u00e1ttaryfirlitRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar sem f\u00e6st vi\u00f0 a\u00f0 \u00fatvega tiltekna v\u00f6ru e\u00f0a \u00fej\u00f3nustu semer h\u00e1\u00f0 \u00f3l\u00edkum \u00fe\u00e1ttum var\u00f0andi \u00e1h\u00e6ttu og afkomu en \u00fe\u00e1 sem tengist \u00f6\u00f0rum rekstrarstarfs\u00fe\u00e1ttum samst\u00e6\u00f0unnar.Eins og er, \u00fe\u00e1 er starfsemi samst\u00e6\u00f0unnar f\u00f3lgin \u00ed a\u00f0 fj\u00e1rfesta og leigja \u00fat fasteignir. \u00de\u00e6r fasteignir eru af s\u00f6mu ger\u00f0og \u00e1 sama landssv\u00e6\u00f0i \u00feannig a\u00f0 \u00f6ll \u00e1h\u00e6tta og afkoma samst\u00e6\u00f0unnar er af sama toga. Samst\u00e6\u00f0an gerir ekkigreinarmun \u00e1 \u00e1h\u00e6ttu e\u00f0a rekstri \u00feessara fasteigna \u00ed s\u00ednum innri uppgj\u00f6rum og skilgreinir starfsemina sem einnstarfs\u00fe\u00e1tt. \u00de\u00f3 er v\u00edsa\u00f0 til sk\u00fdringar 10 vegna greiningar \u00e1 fj\u00e1rfestingareignum samst\u00e6\u00f0unnar.27.c Rekstrarreikningur27.c.i H\u00fasaleigutekjurH\u00fasaleigutekjur af fasteignum eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 undirliggjandi leigusamninga \u00e1rekstrar\u00e1rinu.27.c.ii Rekstrargj\u00f6ldRekstrargj\u00f6ld eru gjaldf\u00e6r\u00f0 \u00feegar \u00feau falla til \u00e1 reiknings\u00e1rinu.27.c.iii Matsbreyting fj\u00e1rfestingareignaBreytingar \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar undir matsbreyting fj\u00e1rfestingareigna \u00edrekstrarreikningi.Sj\u00e1 sk\u00fdringu 27.d um reikningsskilaa\u00f0fer\u00f0ir vi\u00f0 f\u00e6rslu fj\u00e1rfestingareigna.27.c.iv Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)Fj\u00e1rmunatekjur samanstanda af vaxtatekjum af kr\u00f6fum og bankainnst\u00e6\u00f0um. Vaxtatekjur eru f\u00e6r\u00f0ar \u00edrekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti og undirliggjandi samninga.Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning mi\u00f0a\u00f0vi\u00f0 virka vexti.27.c. Hlutdeild \u00ed rekstri hlutdeildarf\u00e9lagaBreytingar \u00e1 hlutdeildarf\u00e9l\u00f6gum sem f\u00e6r\u00f0 eru samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 (e: equity method) eru f\u00e6r\u00f0ar undirhlutdeild \u00ed rekstri hlutdeildarf\u00e9laga, \u00fear sem kaupsamningar kve\u00f0a ekki \u00e1 um anna\u00f0.27.c.v TekjuskatturGjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur er f\u00e6r\u00f0ur \u00edrekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00ed yfirlit um heildarafkomu, en \u00ed\u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar\u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningiannars vegar og skattver\u00f0i \u00feeirra hins vegar. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0s tekjuskatts er bygg\u00f0 \u00e1 uppgj\u00f6ri b\u00f3kf\u00e6r\u00f0s ver\u00f0seigna og skulda me\u00f0 \u00fev\u00ed a\u00f0 beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbinding erjafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00fea\u00f0 er tekjuskattur sem lag\u00f0ur er \u00e1 f\u00e9l\u00f6g af s\u00f6mu yfirv\u00f6ldum \u00e1sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skattasameiginlega.Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni.Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki.27.d Fj\u00e1rfestingareignirFj\u00e1rfestingareignir eru fasteignir e\u00f0a byggingarr\u00e9ttir sem eru \u00ed eigu samst\u00e6\u00f0unnar til a\u00f0 afla leigutekna e\u00f0a tilver\u00f0m\u00e6taaukningar e\u00f0a hvort tveggja. Fj\u00e1rfestingareignir eru ekki til nota \u00ed framlei\u00f0slu, frambo\u00f0i \u00e1 v\u00f6ru og\u00fej\u00f3nustu, eigin nota e\u00f0a til s\u00f6lu \u00ed reglubundinni starfsemi f\u00e9lagsins. Fj\u00e1rfestingareignir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed samr\u00e6mi vi\u00f0 sk\u00fdringu 10.Fj\u00e1rfestingareignir eru ekki afskrifa\u00f0ar og er \u00f6ll matsbreyting eignanna \u00f3innleyst.\u00cd upphafi eru fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar b\u00f3ka\u00f0ar \u00e1 kostna\u00f0arver\u00f0i, sem er samsett af kaupver\u00f0i og\u00f6llum beinum \u00fatgj\u00f6ldum vi\u00f0 a\u00f0 undirb\u00faa fasteignina til fyrirhuga\u00f0ra nota, \u00fear me\u00f0 tali\u00f0 kostna\u00f0ur vegna kaupa \u00e1fasteigninni. Kostna\u00f0ur sem fellur til \u00ed kj\u00f6lfar kaupa \u00e1 fj\u00e1rfestingareign \u00ed eigu samst\u00e6\u00f0unnar, sem b\u00e6tir vi\u00f0,endurn\u00fdjar e\u00f0a \u00fej\u00f3nustar fasteign, er a\u00f0eins eignf\u00e6r\u00f0ur ef hann uppfyllir almennar kr\u00f6fur um heimild tileignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. S\u00f6luhagna\u00f0ur og/e\u00f0a tap fj\u00e1rfestingareigna er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i og s\u00f6luver\u00f0i og er hann f\u00e6r\u00f0ur \u00ed rekstrarreikning.27.e LeigusamningarSamst\u00e6\u00f0an er leigutaki \u00e1 skammt\u00edmaleigusamningum sem eru \u00f3skuldbundnir og \u00fev\u00ed gjaldf\u00e6r\u00f0ir. L\u00f3\u00f0aleigusamningar er f\u00e6r\u00f0ir sem afnotaeign og leiguskuld \u00fear sem samst\u00e6\u00f0an leigir fr\u00e1 \u00feri\u00f0ja a\u00f0ila undirbyggingar og byggingarr\u00e9tti. Afnotaeign er f\u00e6r\u00f0 \u00e1 me\u00f0al fj\u00e1rfestingareigna og leiguskuldbinding me\u00f0allangt\u00edmaskulda.Afnotaeignir sem samst\u00e6\u00f0an f\u00e6rir vegna \u00feessara l\u00f3\u00f0aleigusamninga eru metnar \u00e1 gangvir\u00f0i \u00e1 hverjumreikningsskiladegi og eru ekki afskrifa\u00f0ar. Leiguskuldbinding er metin upphaflega mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0il\u00f3\u00f0aleigugrei\u00f0slna sem eru \u00f3greiddar \u00e1 upphafsdegi. L\u00f3\u00f0aleigugrei\u00f0slur eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota vaxtakj\u00f6rsamst\u00e6\u00f0unnar \u00e1 n\u00fdju l\u00e1nsf\u00e9 \u00fear sem innbygg\u00f0ir vextir liggja ekki fyrir. Mati\u00f0 er unni\u00f0 af starfsm\u00f6nnumm\u00f3\u00f0urf\u00e9lags. Eftir upphafsdag er leiguskuldbinding metin \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fevi a\u00f0 nota a\u00f0fer\u00f0virkra vaxta, l\u00f3\u00f0aleigugrei\u00f0slur eru eing\u00f6ngu vaxtagj\u00f6ld, sem f\u00e6r\u00f0 eru \u00ed rekstrarreikning, en engar afborganir eruvegna \u00feessara leiguskulda \u00fear sem \u00fe\u00e6r \u00ed e\u00f0li s\u00ednu hafa ekki endanlegan l\u00edft\u00edma. Mat afnotaeignar ogleiguskuldbindingar falla undir \u00ed \u00feri\u00f0ja \u00ferep flokkunarkerfi gagnvir\u00f0ismats og eru metnar sem sl\u00edkar.27.f Eignir til eigin notaEignir til eigin nota eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i sbr. IFRS 13 \u00fear sem eignin er tilb\u00fain til \u00fatleigu til \u00feri\u00f0ja a\u00f0ila. Sj\u00e1 n\u00e1narsk\u00fdringu 27.dKostna\u00f0ur sem fellur til vegna fj\u00e1rfestingar \u00ed eignum til eigin nota er eignf\u00e6r\u00f0ur \u00feegar hann fellur til, ef l\u00edklegt er a\u00f0framt\u00ed\u00f0arhagna\u00f0ur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og ef h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1\u00e1rei\u00f0anlegan h\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.Hagna\u00f0ur af s\u00f6lu eigna til eigin nota er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og er f\u00e6r\u00f0ur \u00edrekstrarreikning me\u00f0al annarra tekna, en tap me\u00f0al annars rekstrarkostna\u00f0ar.27.g Fj\u00e1rm\u00e1lagerningarTil fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar teljast vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur, handb\u00e6rt f\u00e9, l\u00e1nt\u00f6kur, vi\u00f0skiptaskuldirog a\u00f0rar skammt\u00edmaskuldir.Fj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. \u00deegar fj\u00e1rm\u00e1lagerningar eru ekkimetnir \u00e1 gangvir\u00f0i gegnum rekstrarreikning er allur beinn vi\u00f0skiptakostna\u00f0ur f\u00e6r\u00f0ur til h\u00e6kkunar \u00e1 vir\u00f0i \u00feeirra vi\u00f0upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Eftir upphaflega skr\u00e1ningu eru fj\u00e1rm\u00e1lagerningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti semgreinir h\u00e9r \u00e1 eftir.27.g.i Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 marka\u00f0. Sl\u00edkareignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum kostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1nog 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. 27.g.ii Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 samanstendur af lang st\u00e6rstum hluta af \u00f3bundnum bankainnst\u00e6\u00f0um og inneign \u00ed lausafj\u00e1rsj\u00f3\u00f0i.Handb\u00e6rt f\u00e9 f\u00e9lagsins er ekki ve\u00f0sett.27 Reikningsskilaa\u00f0fer\u00f0ir, framhald27.g Fj\u00e1rm\u00e1lagerningar, framhald27.g.iii Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0fr\u00e1dregnum skatta\u00e1hrifum. \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i,f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9.27.g.iv Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ast vi\u00f0 hagna\u00f0 \u00e1 veginn me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0ur er \u00e1hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut gerir r\u00e1\u00f0 fyrir \u00f6llum skuldbindingum f\u00e9lagsins vegna \u00fatg\u00e1fuhlutafj\u00e1r, \u00f3h\u00e1\u00f0 \u00fev\u00ed hvort \u00f3vissa s\u00e9 um a\u00f0 gefa \u00feurfi \u00fat n\u00fdtt hlutaf\u00e9 til a\u00f0 efna \u00fe\u00e6r skuldbindingar. Sj\u00e1 n\u00e1narsk\u00fdringu 17.27.g.v Fj\u00e1rskuldirUpphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrarskr\u00e1ningar eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1reignum og -skuldum erjafna\u00f0 saman \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um.27.h Vir\u00f0isr\u00fdrnun fj\u00e1reigna\u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9u v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign telst veravir\u00f0isr\u00fdr\u00f0 ef v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflegri f\u00e6rslufj\u00e1reignar benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0 og h\u00e6gt er a\u00f0meta vir\u00f0i eignarinnar \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annarsvegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun fj\u00e1reignatil s\u00f6lu er \u00e1kvar\u00f0a\u00f0 me\u00f0 hli\u00f0sj\u00f3n af gangvir\u00f0i \u00feeirra \u00e1 hverjum t\u00edma. Einstakar mikilv\u00e6gar fj\u00e1reignir eru pr\u00f3fa\u00f0ars\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. A\u00f0rar fj\u00e1reignir eru flokka\u00f0ar saman eftir l\u00e1ns\u00e1h\u00e6ttueinkennum og hverflokkur metinn s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. S\u00e9 v\u00edsbending um vir\u00f0isr\u00fdrnun og f\u00e6ra ber vir\u00f0isr\u00fdrnun erh\u00fan gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Ver\u00f0i atbur\u00f0ur eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0 sem ley\u00f0ir til \u00feess a\u00f0 h\u00e6gt s\u00e9 a\u00f0bakf\u00e6ra hana er h\u00fan bakf\u00e6r\u00f0 \u00ed rekstrarreikningi.27.i Skilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar f\u00e9lagsins, skv. IAS 24, eru hluthafar sem hafa veruleg \u00e1hrif \u00e1 starfsemi f\u00e9lagsins, lykilstj\u00f3rnendur ogstj\u00f3rnarmenn og fj\u00f6lskyldume\u00f0limir \u00feeirra. Vi\u00f0skipti \u00e1 milli f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru skilgreind semtengdir a\u00f0ilar, hafa veri\u00f0 f\u00e6r\u00f0 \u00fat \u00ed samst\u00e6\u00f0ureikningsskilum.27.j Skuldbindingar og a\u00f0rar skuldirA\u00f0rar skuldbindingar og a\u00f0rar skuldir eru f\u00e6r\u00f0ar \u00feegar samst\u00e6\u00f0an hefur teki\u00f0 \u00e1 sig skuldbindingu vegna li\u00f0innaatbur\u00f0a, l\u00edkur eru taldar \u00e1 a\u00f0 til grei\u00f0slu \u00feeirra komi og h\u00e6gt er a\u00f0 m\u00e6la \u00fe\u00e6r me\u00f0 \u00e1byggilegum h\u00e6tti.27 Reikningsskilaa\u00f0fer\u00f0ir, framhald27.k Breytingar \u00e1 reikningsskilaa\u00f0fer\u00f0um og framsetningu27.k.i Reikningsskilasta\u00f0lar, lagf\u00e6ringar og t\u00falkanir sem t\u00f3ku gildi 1. jan\u00faar 2024Samst\u00e6\u00f0an hefur beitt eftirfarandi sta\u00f0li og breytingum \u00ed fyrsta skipti fyrir reiknings\u00e1ri\u00f0 sem h\u00f3fst 1. Jan\u00faar 2024. IAS 1 - Flokkun skulda sem skammt\u00edmaskuldir e\u00f0a langt\u00edmaskuldir og langt\u00edmaskuldir me\u00f0 l\u00e1naskilm\u00e1lum.N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiN\u00fdr sta\u00f0all IFRS 18 - Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum (gildir fyrir t\u00edmabil sem hefjast 1. jan\u00faar 2027 e\u00f0a s\u00ed\u00f0ar). - IFRS 18 mun koma \u00ed sta\u00f0 n\u00faverandi sta\u00f0als, IAS 1 Framsetning reikningsskila, \u00fear sem n\u00fdjar kr\u00f6fur eru kynntar en markmi\u00f0i\u00f0 me\u00f0 sta\u00f0linum er a\u00f0 n\u00e1 frekari samanbur\u00f0arh\u00e6fni \u00e1 fj\u00e1rhagslegrar frammist\u00f6\u00f0u samb\u00e6rilegra a\u00f0ila og veita meiri vi\u00f0eigandi uppl\u00fdsingar og gagns\u00e6i fyrir notendur. Jafnvel \u00fe\u00f3 a\u00f0 IFRS 18 hafi ekki \u00e1hrif \u00e1 f\u00e6rslu e\u00f0a mat \u00e1 li\u00f0um \u00ed reikningsskilum, er b\u00faist vi\u00f0 a\u00f0 \u00e1hrif hans \u00e1 framsetningu og uppl\u00fdsingagj\u00f6f ver\u00f0i v\u00ed\u00f0t\u00e6k. - Stj\u00f3rnendur eru a\u00f0 leggja mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 18. - Samst\u00e6\u00f0an mun beita n\u00fdja sta\u00f0linum fr\u00e1 gildist\u00f6kudegi hans, 1. jan\u00faar 2027. Krafa er um a\u00f0 beita sta\u00f0linum afturvirkt og \u00fev\u00ed ver\u00f0a samanbur\u00f0aruppl\u00fdsingar fyrir reiknings\u00e1ri\u00f0 sem l\u00fdkur 31. desember 2026 endurbirtar \u00ed samr\u00e6mi vi\u00f0 IFRS 18.27.k.ii Innlei\u00f0ing sta\u00f0la fyrir gildist\u00f6kut\u00edma \u00feeirraSamst\u00e6\u00f0an innleiddi enga sta\u00f0la fyrir gildist\u00f6kut\u00edma \u00feeirra \u00e1 uppgj\u00f6rst\u00edmabilinu. Nokkrir al\u00fej\u00f3\u00f0legirreikningsskilasta\u00f0lar taka gildi \u00e1 fj\u00e1rhags\u00e1rinu 2024. F\u00e9lagi\u00f0 gerir ekki r\u00e1\u00f0 fyrir a\u00f0 breytingar \u00e1 \u00feeim st\u00f6\u00f0lum e\u00f0at\u00falkunum munu hafa veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar.27.l Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra f\u00e9laga \u00ed samst\u00e6\u00f0u \u00e1 gengivi\u00f0skiptadags. Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00e1 rekstrarreikning.Nafn fyrirt\u00e6kis Kaldal\u00f3n hf. L\u00f6gformleg skr\u00e1ning fyrirt\u00e6kis Hlutaf\u00e9lagSkr\u00e1ningarland fyrirt\u00e6kis \u00cdslandA\u00f0setur fyrirt\u00e6kis K\u00f6llunarklettsvegur 1A\u00f0alstarfsst\u00f6\u00f0 fyrirt\u00e6kisReykjav\u00edkLand a\u00f0alstarfsst\u00f6\u00f0var \u00cdslandL\u00fdsing \u00e1 starfssemi f\u00e9lagsinsStarfsemi f\u00e9lagsins felst \u00ed eignarhaldi, \u00fatleigu og ums\u00fdslu atvinnuh\u00fasn\u00e6\u00f0is a\u00f0allega \u00e1 h\u00f6fu\u00f0borgarsv\u00e6\u00f0inu og vi\u00f0 helstu hafnir landsins. Heiti m\u00f3\u00f0urf\u00e9lags Kaldal\u00f3n hf. Heiti endalegs m\u00f3\u00f0urf\u00e9lags Kaldal\u00f3n hf. ", "dimensions": { "concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__6": { "value": "1. Almennar uppl\u00fdsingarKaldal\u00f3n hf., h\u00e9r eftir nefnt \"f\u00e9lagi\u00f0\", er \u00edslenskt hlutaf\u00e9lag me\u00f0 starfsemi \u00ed Reykjav\u00edk. A\u00f0setur \u00feess erK\u00f6llunarklettsvegur 1, 104 Reykjav\u00edk. F\u00e9lagi\u00f0 gerir samandreginn samst\u00e6\u00f0u\u00e1rsreikningi me\u00f0 d\u00f3tturf\u00e9l\u00f6gum s\u00ednumsem v\u00edsa\u00f0 er til sem \"samst\u00e6\u00f0unnar\". Yfirlit yfir d\u00f3tturf\u00e9l\u00f6g samst\u00e6\u00f0unnar m\u00e1 finna \u00ed sk\u00fdringu 23.Hlutaf\u00e9 f\u00e9lagsins er skr\u00e1\u00f0 \u00e1 skipulegan ver\u00f0br\u00e9famarka\u00f0, a\u00f0almarka\u00f0 \u00ed Kauph\u00f6ll \u00cdslands (Nasdaq Iceland).Stj\u00f3rn f\u00e9lagsins og forstj\u00f3ri sam\u00feykktu \u00feessi reikningsskil 7. mars 2025.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__8": { "value": "2 Grundv\u00f6llur reikningsskilaSamst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu. Samst\u00e6\u00f0u\u00e1rsreikningurinn er jafnframt \u00ed samr\u00e6mi vi\u00f0 l\u00f6g um \u00e1rsreikninga ogregluger\u00f0 um framsetningu og innihald \u00e1rsreikninga og samst\u00e6\u00f0ureikninga \u00fear sem vi\u00f0 \u00e1.\u00c1rsreikningurinn er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar upph\u00e6\u00f0ireru \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram. Til a\u00f0 auka uppl\u00fdsingagildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0hann birtar \u00e1 grundvelli \u00feess hversu vi\u00f0eigandi og mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingarsem metnar eru hvorki mikilv\u00e6gar n\u00e9 vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir eru settar fram \u00ed sk\u00fdringu 27.\u00c1rsreikningurinn byggir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 undanskildum fj\u00e1rfestingareignum sem f\u00e6r\u00f0ar eru \u00e1 gangvir\u00f0i.Greint er fr\u00e1 a\u00f0fer\u00f0afr\u00e6\u00f0i vi\u00f0 mat \u00e1 gangvir\u00f0i \u00ed sk\u00fdringu 27.d.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__7": { "value": "2 Grundv\u00f6llur reikningsskilaSamst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu. Samst\u00e6\u00f0u\u00e1rsreikningurinn er jafnframt \u00ed samr\u00e6mi vi\u00f0 l\u00f6g um \u00e1rsreikninga ogregluger\u00f0 um framsetningu og innihald \u00e1rsreikninga og samst\u00e6\u00f0ureikninga \u00fear sem vi\u00f0 \u00e1.\u00c1rsreikningurinn er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar upph\u00e6\u00f0ireru \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram. Til a\u00f0 auka uppl\u00fdsingagildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0hann birtar \u00e1 grundvelli \u00feess hversu vi\u00f0eigandi og mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingarsem metnar eru hvorki mikilv\u00e6gar n\u00e9 vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir eru settar fram \u00ed sk\u00fdringu 27.\u00c1rsreikningurinn byggir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 undanskildum fj\u00e1rfestingareignum sem f\u00e6r\u00f0ar eru \u00e1 gangvir\u00f0i.Greint er fr\u00e1 a\u00f0fer\u00f0afr\u00e6\u00f0i vi\u00f0 mat \u00e1 gangvir\u00f0i \u00ed sk\u00fdringu 27.d.", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__9": { "value": "3 Mat og \u00e1kvar\u00f0anirVi\u00f0 ger\u00f0 reikningsskilanna \u00feurfa stj\u00f3rnendur a\u00f0 meta \u00fdmis atri\u00f0i og gefa s\u00e9r forsendur um mat \u00e1 eignum,skuldum, tekjum og gj\u00f6ldum. \u00de\u00f3 svo mat \u00feetta s\u00e9 samkv\u00e6mt bestu vitund stj\u00f3rnenda geta raunveruleg ver\u00f0m\u00e6ti\u00feeirra li\u00f0a sem \u00feannig eru metnir reynst \u00f6nnur en ni\u00f0ursta\u00f0a samkv\u00e6mt matinu. Breytingar \u00e1 reikningshaldslegumati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0. Mats\u00f3vissa f\u00e9lagsins felst a\u00f0 langmestu leyti \u00ed \u00e1kv\u00f6r\u00f0ungangvir\u00f0is \u00e1 fj\u00e1rfestingareignum samst\u00e6\u00f0unnar. Ger\u00f0 er grein fyrir fj\u00e1rfestingareignum og matsa\u00f0fer\u00f0um \u00edsk\u00fdringu 10.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__11": { "value": "4 Fj\u00e1reignir og fj\u00e1rskuldira Flokkun gangvir\u00f0isFj\u00e1reignir og fj\u00e1rskuldir eru flokka\u00f0ar \u00ed s\u00e9rstaka flokka sem segja til um hvernig meta skuli \u00fe\u00e6r eftir upphaflegaskr\u00e1ningu \u00feeirra. Um s\u00ed\u00f0ara mat hvers flokks fer sem h\u00e9r segir:\u2022 L\u00e1n og kr\u00f6fur, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i;\u2022 Fj\u00e1reignir sem tilgreindar eru \u00e1 gangvir\u00f0i gegnum rekstrarreikning, metnar \u00e1 gangvir\u00f0i;\u2022 A\u00f0rar fj\u00e1rskuldir, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.A\u00f0rar fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00fear sem \u00f3verulegur munur er \u00e1 gangvir\u00f0i\u00feeirra eigna og skulda og b\u00f3kf\u00e6r\u00f0u ver\u00f0i.b \u00derepaskipting gangvir\u00f0isGangvir\u00f0i er skipt \u00ed \u00ferj\u00e1 flokka eftir \u00fev\u00ed hvort a\u00f0fer\u00f0irnar sem eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is byggja \u00e1marka\u00f0sg\u00f6gnum e\u00f0a ekki. Marka\u00f0sg\u00f6gn endurspegla marka\u00f0suppl\u00fdsingar fr\u00e1 \u00f3h\u00e1\u00f0um a\u00f0ilum. Gangvir\u00f0i sembyggir ekki \u00e1 marka\u00f0sg\u00f6gnum byggja \u00e1 forsendum sem f\u00e9lagi\u00f0 gefur s\u00e9r. Byggt \u00e1 \u00feessum tveimur tegundumbreyta er \u00ferepaskipting gangvir\u00f0is \u00e1kv\u00f6r\u00f0u\u00f0 \u00feannig: \u2022 \u00derep 1 - Uppgefi\u00f0 ver\u00f0 \u00e1 virkum marka\u00f0i. H\u00e9r er um a\u00f0 r\u00e6\u00f0a t.d. skr\u00e1\u00f0 hlutabr\u00e9f og skuldabr\u00e9f \u00ed kauph\u00f6llum.\u2022 \u00derep 2 - H\u00e9r er ver\u00f0 byggt \u00e1 g\u00f6gnum, \u00f6\u00f0rum en uppgefnum ver\u00f0um eins og \u00ed \u00ferepi 1, sem \u00fe\u00f3 eru a\u00f0gengileg \u00e1 marka\u00f0i, anna\u00f0 hvort beint e\u00f0a \u00f3beint. G\u00f6gn sem notu\u00f0 eru vi\u00f0 gangvir\u00f0is\u00fatreikninga h\u00e9r geta veri\u00f0 t.d. LIBOR vaxtak\u00farfa og l\u00e1nsh\u00e6fismat m\u00f3ta\u00f0ila. \u2022 \u00derep 3 - H\u00e9r fellur undir gangvir\u00f0i eigna og skulda sem ekki byggir \u00e1 marka\u00f0sg\u00f6gnum. H\u00e9r er a\u00f0allega um a\u00f0 r\u00e6\u00f0a fj\u00e1rfestingareignir f\u00e9lagsins sem ver\u00f0metnar eru \u00fat fr\u00e1 g\u00f6gnum sem eru a\u00f0 verulegu leyti \u00f3a\u00f0gengileg \u00e1 marka\u00f0i.Sj\u00e1 n\u00e1nari uppl\u00fdsingar um forsendur sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is fj\u00e1rfestingareigna \u00ed sk\u00fdringu 10.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialLiabilitiesHeldForTradingExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__10": { "value": "4 Fj\u00e1reignir og fj\u00e1rskuldira Flokkun gangvir\u00f0isFj\u00e1reignir og fj\u00e1rskuldir eru flokka\u00f0ar \u00ed s\u00e9rstaka flokka sem segja til um hvernig meta skuli \u00fe\u00e6r eftir upphaflegaskr\u00e1ningu \u00feeirra. Um s\u00ed\u00f0ara mat hvers flokks fer sem h\u00e9r segir:\u2022 L\u00e1n og kr\u00f6fur, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i;\u2022 Fj\u00e1reignir sem tilgreindar eru \u00e1 gangvir\u00f0i gegnum rekstrarreikning, metnar \u00e1 gangvir\u00f0i;\u2022 A\u00f0rar fj\u00e1rskuldir, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.A\u00f0rar fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00fear sem \u00f3verulegur munur er \u00e1 gangvir\u00f0i\u00feeirra eigna og skulda og b\u00f3kf\u00e6r\u00f0u ver\u00f0i.b \u00derepaskipting gangvir\u00f0isGangvir\u00f0i er skipt \u00ed \u00ferj\u00e1 flokka eftir \u00fev\u00ed hvort a\u00f0fer\u00f0irnar sem eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is byggja \u00e1marka\u00f0sg\u00f6gnum e\u00f0a ekki. Marka\u00f0sg\u00f6gn endurspegla marka\u00f0suppl\u00fdsingar fr\u00e1 \u00f3h\u00e1\u00f0um a\u00f0ilum. Gangvir\u00f0i sembyggir ekki \u00e1 marka\u00f0sg\u00f6gnum byggja \u00e1 forsendum sem f\u00e9lagi\u00f0 gefur s\u00e9r. Byggt \u00e1 \u00feessum tveimur tegundumbreyta er \u00ferepaskipting gangvir\u00f0is \u00e1kv\u00f6r\u00f0u\u00f0 \u00feannig: \u2022 \u00derep 1 - Uppgefi\u00f0 ver\u00f0 \u00e1 virkum marka\u00f0i. H\u00e9r er um a\u00f0 r\u00e6\u00f0a t.d. skr\u00e1\u00f0 hlutabr\u00e9f og skuldabr\u00e9f \u00ed kauph\u00f6llum.\u2022 \u00derep 2 - H\u00e9r er ver\u00f0 byggt \u00e1 g\u00f6gnum, \u00f6\u00f0rum en uppgefnum ver\u00f0um eins og \u00ed \u00ferepi 1, sem \u00fe\u00f3 eru a\u00f0gengileg \u00e1 marka\u00f0i, anna\u00f0 hvort beint e\u00f0a \u00f3beint. G\u00f6gn sem notu\u00f0 eru vi\u00f0 gangvir\u00f0is\u00fatreikninga h\u00e9r geta veri\u00f0 t.d. LIBOR vaxtak\u00farfa og l\u00e1nsh\u00e6fismat m\u00f3ta\u00f0ila. \u2022 \u00derep 3 - H\u00e9r fellur undir gangvir\u00f0i eigna og skulda sem ekki byggir \u00e1 marka\u00f0sg\u00f6gnum. H\u00e9r er a\u00f0allega um a\u00f0 r\u00e6\u00f0a fj\u00e1rfestingareignir f\u00e9lagsins sem ver\u00f0metnar eru \u00fat fr\u00e1 g\u00f6gnum sem eru a\u00f0 verulegu leyti \u00f3a\u00f0gengileg \u00e1 marka\u00f0i.Sj\u00e1 n\u00e1nari uppl\u00fdsingar um forsendur sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is fj\u00e1rfestingareigna \u00ed sk\u00fdringu 10.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialAssetsHeldForTradingExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__12": { "value": "a Flokkun gangvir\u00f0isFj\u00e1reignir og fj\u00e1rskuldir eru flokka\u00f0ar \u00ed s\u00e9rstaka flokka sem segja til um hvernig meta skuli \u00fe\u00e6r eftir upphaflegaskr\u00e1ningu \u00feeirra. Um s\u00ed\u00f0ara mat hvers flokks fer sem h\u00e9r segir:\u2022 L\u00e1n og kr\u00f6fur, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i;\u2022 Fj\u00e1reignir sem tilgreindar eru \u00e1 gangvir\u00f0i gegnum rekstrarreikning, metnar \u00e1 gangvir\u00f0i;\u2022 A\u00f0rar fj\u00e1rskuldir, metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.A\u00f0rar fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00fear sem \u00f3verulegur munur er \u00e1 gangvir\u00f0i\u00feeirra eigna og skulda og b\u00f3kf\u00e6r\u00f0u ver\u00f0i.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__13": { "value": "b \u00derepaskipting gangvir\u00f0isGangvir\u00f0i er skipt \u00ed \u00ferj\u00e1 flokka eftir \u00fev\u00ed hvort a\u00f0fer\u00f0irnar sem eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is byggja \u00e1marka\u00f0sg\u00f6gnum e\u00f0a ekki. Marka\u00f0sg\u00f6gn endurspegla marka\u00f0suppl\u00fdsingar fr\u00e1 \u00f3h\u00e1\u00f0um a\u00f0ilum. Gangvir\u00f0i sembyggir ekki \u00e1 marka\u00f0sg\u00f6gnum byggja \u00e1 forsendum sem f\u00e9lagi\u00f0 gefur s\u00e9r. Byggt \u00e1 \u00feessum tveimur tegundumbreyta er \u00ferepaskipting gangvir\u00f0is \u00e1kv\u00f6r\u00f0u\u00f0 \u00feannig: \u2022 \u00derep 1 - Uppgefi\u00f0 ver\u00f0 \u00e1 virkum marka\u00f0i. H\u00e9r er um a\u00f0 r\u00e6\u00f0a t.d. skr\u00e1\u00f0 hlutabr\u00e9f og skuldabr\u00e9f \u00ed kauph\u00f6llum.\u2022 \u00derep 2 - H\u00e9r er ver\u00f0 byggt \u00e1 g\u00f6gnum, \u00f6\u00f0rum en uppgefnum ver\u00f0um eins og \u00ed \u00ferepi 1, sem \u00fe\u00f3 eru a\u00f0gengileg \u00e1 marka\u00f0i, anna\u00f0 hvort beint e\u00f0a \u00f3beint. G\u00f6gn sem notu\u00f0 eru vi\u00f0 gangvir\u00f0is\u00fatreikninga h\u00e9r geta veri\u00f0 t.d. LIBOR vaxtak\u00farfa og l\u00e1nsh\u00e6fismat m\u00f3ta\u00f0ila. \u2022 \u00derep 3 - H\u00e9r fellur undir gangvir\u00f0i eigna og skulda sem ekki byggir \u00e1 marka\u00f0sg\u00f6gnum. H\u00e9r er a\u00f0allega um a\u00f0 r\u00e6\u00f0a fj\u00e1rfestingareignir f\u00e9lagsins sem ver\u00f0metnar eru \u00fat fr\u00e1 g\u00f6gnum sem eru a\u00f0 verulegu leyti \u00f3a\u00f0gengileg \u00e1 marka\u00f0i.Sj\u00e1 n\u00e1nari uppl\u00fdsingar um forsendur sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is fj\u00e1rfestingareigna \u00ed sk\u00fdringu 10.", "dimensions": { "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__14": { "value": "5 Rekstrartekjur Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.iRekstrartekjur greinast \u00feannig: 2024 2023Fastar leigutekjur .......................................................................................................................4.2383.043Veltutengdar leigutekjur ...........................................................................................................270179A\u00f0rar tekjur ................................................................................................................................064.5083.227Bent er \u00e1 a\u00f0 samst\u00e6\u00f0a Kaldal\u00f3ns hefur veri\u00f0 \u00ed miklum fj\u00e1rfestingum undanfarin \u00e1r. Endurspegla \u00fev\u00ed leigutekjur \u00edrekstrarreikningi ekki fullt rekstrart\u00edmabil eigna sem fj\u00e1rfest hefur veri\u00f0 \u00ed. \u00deannig fj\u00e1rfesti f\u00e9lagi\u00f0 \u00ed eignum semnema yfir 10% af eignasafni inn \u00e1 fj\u00f3r\u00f0a \u00e1rsfj\u00f3r\u00f0ungi. Veltutengdar tekjur \u00e1ri\u00f0 2023 eru tengdarfer\u00f0a\u00fej\u00f3nustueignum \u00ed Vestmannaeyjum \u00e1\u00f0ur en \u00fe\u00e6r voru seldar og tekjutengdra leigutekna af h\u00f3teleign hluta\u00e1rsins. Veltutengdar leigutekjur \u00e1 \u00e1rinu eru vegna tekjutengds leigusamnings um h\u00f3teleign. A\u00f0rar tekjur eru minnieinskiptistekjur, s.s. vegna s\u00f6lu lausafj\u00e1rmuna. Leigut\u00edmi leigusamninga er a\u00f0 jafna\u00f0a \u00e1 bilinu 3-17 \u00e1r og eru \u00feeirtengdir v\u00edsit\u00f6lu neysluver\u00f0s til ver\u00f0tryggingar. Tekjuvegin me\u00f0allengd leigusamninga er 10,2 \u00e1r (2023: 10,8 \u00e1r).Sumum leigusamningum er h\u00e6gt a\u00f0 segja upp fyrir lok leigut\u00edma en v\u00e6ri mi\u00f0a\u00f0 vi\u00f0 sl\u00edka upps\u00f6gn l\u00e6kkartekjuvegin me\u00f0allengd leigusamninga \u00ed 9,7 \u00e1r (2023: 10,1 \u00e1r).Grei\u00f0slufl\u00e6\u00f0i \u00f3uppsegjanlegra leigugrei\u00f0slna samst\u00e6\u00f0unnar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lur \u00ed jan\u00faar 2025 (jan\u00faar 2024) erueftirfarandi: 2024 2023Leigugrei\u00f0slur \u00e1rsins 2025 (2024) ...........................................................................................4.8813.863Leigugrei\u00f0slur \u00e1rsins 2026 (2025) ...........................................................................................4.6573.795Leigugrei\u00f0slur \u00e1rsins 2027 (2026) ...........................................................................................4.4523.672Leigugrei\u00f0slur \u00e1rsins 2028 (2027) ...........................................................................................4.3503.529Leigugrei\u00f0slur \u00e1rsins 2029 (2028) ...........................................................................................4.1143.488S\u00ed\u00f0ar ............................................................................................................................................25.36322.05247.81740.399Veltutengdar leigutekjur eru ekki innifaldar \u00ed grei\u00f0slufl\u00e6\u00f0inu. Samtals er um 19% af \u00f3uppsegjanlegumleigugrei\u00f0slum samst\u00e6\u00f0unnar tekjur fr\u00e1 st\u00e6rsta vi\u00f0skiptavin samst\u00e6\u00f0unnar (2024: 21%). St\u00e6rsti vi\u00f0skiptavinur\u00e1rsins 2025 er 11% af \u00f3uppsegjanlegum leigugrei\u00f0slum \u00e1rsins (2024: 12%). \u00de\u00e6r leigugrei\u00f0slur eru vegnafj\u00e1rfestingareigna \u00ed verslun og \u00fej\u00f3nustu. Vi\u00f0 st\u00e6kkun eignasafns samst\u00e6\u00f0unnar er horft til \u00feess a\u00f0 minnka \u00feettav\u00e6gi.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__16": { "value": "6 Rekstrargj\u00f6ld Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.ii20242023Rekstur fj\u00e1rfestingaeignaFasteignagj\u00f6ld, vatns- og fr\u00e1veitugj\u00f6ld ...................................................................................433 299 Vi\u00f0hald ........................................................................................................................................49 27 Tryggingar ..................................................................................................................................47 23 Annar rekstrarkostna\u00f0ur fj\u00e1rfestingaeigna ............................................................................35 7 Laun og launatengd gj\u00f6ld .........................................................................................................20 13 Vir\u00f0isr\u00fdrnun krafna ..................................................................................................................23 30 608 399 Skrifstofu- og stj\u00f3rnunarkostna\u00f0urLaun og launatengd gj\u00f6ld .........................................................................................................182 139 Annar skrifstofu- og stj\u00f3rnunarkostna\u00f0ur .............................................................................171 96 353 235 Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur ..........................................................................................................0 107 Hafa ber \u00ed huga a\u00f0 r\u00e9tt eins og me\u00f0 rekstrartekjur samst\u00e6\u00f0unnar endurspeglar rekstrarkostna\u00f0urfj\u00e1rfestingareigna ekki heilt rekstrart\u00edmabil fyrir st\u00f3ran hluta eignasafnsins. V\u00edsast \u00ed sk\u00fdringu og sk\u00fdrslu stj\u00f3rnar umfj\u00e1rfestingar \u00e1 \u00e1rinu. Undir gjaldali\u00f0num Annar kostna\u00f0ur \u00e1 samanbur\u00f0ar\u00e1rinu 2023 er a\u00f0 st\u00e6rstum hlutakostna\u00f0ur tilkominn vegna einskiptiskostna\u00f0ar sem f\u00e9ll til vi\u00f0 skr\u00e1ningu f\u00e9lagsins \u00e1 a\u00f0almarka\u00f0.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__15": { "value": "6 Rekstrargj\u00f6ld Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.ii20242023Rekstur fj\u00e1rfestingaeignaFasteignagj\u00f6ld, vatns- og fr\u00e1veitugj\u00f6ld ...................................................................................433 299 Vi\u00f0hald ........................................................................................................................................49 27 Tryggingar ..................................................................................................................................47 23 Annar rekstrarkostna\u00f0ur fj\u00e1rfestingaeigna ............................................................................35 7 Laun og launatengd gj\u00f6ld .........................................................................................................20 13 Vir\u00f0isr\u00fdrnun krafna ..................................................................................................................23 30 608 399 Skrifstofu- og stj\u00f3rnunarkostna\u00f0urLaun og launatengd gj\u00f6ld .........................................................................................................182 139 Annar skrifstofu- og stj\u00f3rnunarkostna\u00f0ur .............................................................................171 96 353 235 Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur ..........................................................................................................0 107 Hafa ber \u00ed huga a\u00f0 r\u00e9tt eins og me\u00f0 rekstrartekjur samst\u00e6\u00f0unnar endurspeglar rekstrarkostna\u00f0urfj\u00e1rfestingareigna ekki heilt rekstrart\u00edmabil fyrir st\u00f3ran hluta eignasafnsins. V\u00edsast \u00ed sk\u00fdringu og sk\u00fdrslu stj\u00f3rnar umfj\u00e1rfestingar \u00e1 \u00e1rinu. Undir gjaldali\u00f0num Annar kostna\u00f0ur \u00e1 samanbur\u00f0ar\u00e1rinu 2023 er a\u00f0 st\u00e6rstum hlutakostna\u00f0ur tilkominn vegna einskiptiskostna\u00f0ar sem f\u00e9ll til vi\u00f0 skr\u00e1ningu f\u00e9lagsins \u00e1 a\u00f0almarka\u00f0.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__17": { "value": "7 Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun ............................................................................................................................................139 104 Gjaldf\u00e6rsla vegna kaupr\u00e9ttarsamninga .................................................................................6 3 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 ...........................................................................................................24 19 Stj\u00f3rnarlaun ...............................................................................................................................21 19 \u00d6nnur launatengd gj\u00f6ld ...........................................................................................................32 20 Laun flokku\u00f0 me\u00f0al kostna\u00f0ar vegna reksturs fj\u00e1rfestingareigna ...................................... (6) (6)Eignf\u00e6r\u00f0 laun ............................................................................................................................. (35) (21)182 139 Fj\u00f6ldi \u00e1rsverka hj\u00e1 f\u00e9laginu voru 5,5 \u00e1 \u00e1rinu 2024 samanbori\u00f0 vi\u00f0 4,2 \u00e1 \u00e1rinu 2023. Launat\u00f6lur stj\u00f3rna ogundirnefnda stj\u00f3rnar eru innifalin \u00ed launum en telja ekki til \u00e1rsverka. Laun eru eignf\u00e6r\u00f0 vegna \u00fer\u00f3unar- e\u00f0afj\u00e1rfestingarverkefna \u00fear sem starfsmenn sinna verkefna- e\u00f0a framkv\u00e6mdastj\u00f3rnun sem annars yr\u00f0i eignf\u00e6r\u00f0urkostna\u00f0ur unninn af verktaka e\u00f0a a\u00f0keyptum verkefnastj\u00f3ra.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat kaupr\u00e9tti \u00ed Kaldal\u00f3ni hf. til stj\u00f3rnenda og starfsmanna. \u00cd lok \u00e1rs 2024 eru \u00fatistandandikaupr\u00e9ttir a\u00f0 21.500.000 hlutum \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnu f\u00e9lagsins sam\u00feykkt \u00e1 a\u00f0alfundi 2023. \u00c1vinnslut\u00edmikaupr\u00e9tta er \u00ferj\u00fa \u00e1r fr\u00e1 \u00fathlutun sem var \u00ed j\u00fal\u00ed 2023. N\u00fdtingart\u00edmabil eftir l\u00e1gmarks \u00e1vinnslut\u00edma er unnt a\u00f0 n\u00fdtan\u00e6stu \u00ferj\u00fa \u00e1rin eftir \u00e1vinnslu, 1/3 \u00e1 hverju \u00e1ri. N\u00fdtingarver\u00f0 er me\u00f0algengi hlutabr\u00e9fa \u00ed f\u00e9laginu s\u00ed\u00f0ustu 10vi\u00f0skiptadaga eins og \u00fea\u00f0 er skr\u00e1\u00f0 \u00e1 Nasdaq Iceland \u00ed \u00edslenskum kr\u00f3num fyrir \u00fathlutunardag. N\u00fdtingarver\u00f0 skaleinnig bera vexti, sem eru \u00e1h\u00e6ttulausir vextir, eins og \u00feeir eru skilgreindir \u00ed ver\u00f0mati \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00edsamst\u00e6\u00f0u f\u00e9lagsins, auk 3% \u00e1lags fram a\u00f0 n\u00fdtingardegi. F\u00e9laginu er heimilt a\u00f0 krefjast \u00feess a\u00f0 kaupr\u00e9ttarhafarhaldi eftir hlutum \u00fear sem starfsmenn hafa n\u00fdtt kaupr\u00e9tt samkv\u00e6mt kaupr\u00e9ttarsamningum til starfslokastarfsmanna. Forstj\u00f3ra og \u00f6\u00f0rum lykilstarfsm\u00f6nnum ber a\u00f0 halda eftir hlutum sem nema fj\u00e1rh\u00e6\u00f0 hreins hagna\u00f0araf n\u00fdttum kaupr\u00e9ttum, \u00feegar skattar og kostna\u00f0ur hefur veri\u00f0 dreginn fr\u00e1: forstj\u00f3ri 50% af hreinum hagna\u00f0i afn\u00fdttum kaupr\u00e9tti; a\u00f0rir lykilstarfsmenn 25% af hreinum hagna\u00f0i af n\u00fdttum kaupr\u00e9tti. Almennt s\u00e9\u00f0 falla kaupr\u00e9ttirni\u00f0ur fyrir \u00e1vinnslut\u00edma ef r\u00e1\u00f0ningarsambandi kaupr\u00e9ttarhafa vi\u00f0 f\u00e9lagi\u00f0 er sliti\u00f0. Eftir \u00e1vinnslut\u00edma falla kaupr\u00e9ttirekki ni\u00f0ur fyrr en n\u00fdtingart\u00edmabili l\u00fdkur. Ger\u00f0 samninga um kaupr\u00e9tti er \u00e1vallt h\u00e1\u00f0 skilyr\u00f0um laga um hlutaf\u00e9l\u00f6g nr.2/1995. Hreyfingar kaupr\u00e9ttarsamninga greinast \u00feannig:2024 2023Sta\u00f0a 1. jan\u00faar 2024 (2023) .....................................................................................................22,3 22,3 Veittir kaupr\u00e9ttir \u00e1 \u00e1rinu ...........................................................................................................0,0 0,0 Kaupr\u00e9ttir sem f\u00e9llu \u00far gildi \u00e1 \u00e1rinu ........................................................................................ (0,5)0,0 Sta\u00f0a 31. desember 2024 (2023)21,8 22,3 Kaupgengi hvers hlutar skv. kaupr\u00e9ttum reikna\u00f0 \u00feann 31.12.2024 er 15,19 kr. \u00e1 hvern hlut.F\u00e9lagi\u00f0 kaupir \u00fej\u00f3nustu af endursko\u00f0unarfyrirt\u00e6ki til a\u00f0 reikna gjaldf\u00e6rslu kaupr\u00e9tta og eru \u00feeir f\u00e6r\u00f0ir \u00ed\u00e1rsreikning skv. IFRS 2. Vegna \u00e1skriftar\u00e9ttinda sem f\u00e9lagi\u00f0 hefur selt er v\u00edsa\u00f0 til sk\u00fdringar 16a.", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__18": { "value": "8 \u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis2024 2023Endursko\u00f0un \u00e1 \u00e1rsreikningi og/e\u00f0a \u00e1rshlutareikning ..........................................................24 32 Reikningsskila\u00fej\u00f3nusta vegna \u00e1ranna 2023 og 2022 ............................................................1 9 \u00d6nnur vinna ...............................................................................................................................15 20 41 61 Vegna samanbur\u00f0ar milli \u00e1ra er r\u00e9tt a\u00f0 taka fram a\u00f0 vegna skr\u00e1ningar f\u00e9lagsins \u00e1 a\u00f0almarka\u00f0 \u00e1ri\u00f0 2023 var\u00e1rshlutareikningur endursko\u00f0a\u00f0ur \u00fea\u00f0 \u00e1r og \u00fev\u00ed um tv\u00e6r endursko\u00f0anir a\u00f0 r\u00e6\u00f0a.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__19": { "value": "9 Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.iv2024 2023Vaxtatekjur .................................................................................................................................366 139 Vaxtagj\u00f6ld af vaxtaberandi skuldum ...................................................................................... (2.190) (1.564)Ver\u00f0b\u00e6tur af vaxtaberandi skuldum ...................................................................................... (1.089) (730)\u00d6nnur fj\u00e1rmagnsgj\u00f6ld ............................................................................................................... (33) (34)Vaxtagj\u00f6ld af leiguskuld (l\u00f3\u00f0arleiga) ....................................................................................... (52) (28) (2.998) (2.218)L\u00f3\u00f0arleiga er b\u00f3kf\u00e6r\u00f0 sem vaxtagj\u00f6ld af leiguskuld. V\u00edsa\u00f0 er til sk\u00fdringar 19 vegna sundurli\u00f0unarleiguskuldbindingar.", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__20-1": { "value": "10 Fj\u00e1rfestingareignir Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.dFj\u00e1rfestingareignir samst\u00e6\u00f0u Kaldal\u00f3ns hf. eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Samst\u00e6\u00f0an flokkar fj\u00e1rfestingaeignir s\u00ednar \u00edfimm flokka; skrifstofur, verslun og \u00fej\u00f3nustu, v\u00f6ruh\u00fas, i\u00f0na\u00f0ur og geymslur, h\u00f3tel og \u00fer\u00f3unareignir. Allarfj\u00e1rfestingareignir samst\u00e6\u00f0unnar eru sta\u00f0settar \u00e1 \u00cdslandi.Fj\u00e1rfestingareignir sundurli\u00f0ast \u00feannig: 2024 2023Fasteignir ....................................................................................................................................72.599 57.171 N\u00fdtingarr\u00e9ttur l\u00f3\u00f0arleigusamninga ........................................................................................643 414 73.242 57.585 Breyting \u00e1 fj\u00e1rfestingareignum samst\u00e6\u00f0unnar greinist \u00feannig:V\u00f6ruh\u00fas,Verslun i\u00f0na\u00f0ur og \u00der\u00f3unar-Skrifstofur og \u00fej\u00f3nusta geymslur H\u00f3tel eignir Samtals\u00c1ri\u00f0 2024Gangvir\u00f0i \u00ed byrjun \u00e1rsins ..........1.569 13.462 17.889 16.383 7.868 57.171 Endurflokkun \u00e1 t\u00edmabilinu .......1.334 1.369 3.941 0 (6.644)0 Fj\u00e1rfesting t\u00edmabilsins ..............18 402 10.125 80 993 11.617 Endurb\u00e6tur \u00e1 t\u00edmabilinu .........0 1 4 16 0 21 Endurflokka til eigin nota* ....... (202)0 0 0 0 (202)Matsbreyting t\u00edmabilsins .........266 1.055 1.833 896 (59)3.991 Gangvir\u00f0i \u00ed lok t\u00edmabils ............2.986 16.289 33.792 17.375 2.158 72.599 * Eign f\u00e6r\u00f0 til eigin nota. Eignir til eigin nota eru h\u00faseignir sem f\u00e9lagi\u00f0 notar undir skrifstofur f\u00e9lagsins.V\u00f6ruh\u00fas,Verslun i\u00f0na\u00f0ur og \u00der\u00f3unar-Skrifstofur og \u00fej\u00f3nusta geymslur H\u00f3tel eignir Samtals\u00c1ri\u00f0 2023Gangvir\u00f0i \u00ed byrjun \u00e1rsins ..........1.384 11.523 10.815 10.045 7.515 41.283 Endurflokkun \u00e1 \u00e1rinu ...............0 1.115 388 0 (1.503)0 Fj\u00e1rfesting \u00e1rsins ......................0 0 4.606 6.034 2.230 12.870 Endurb\u00e6tur \u00e1 \u00e1rinu ..................5 716 125 74 159 1.079 Selt \u00e1 \u00e1rinu ................................0 (118)0 (965) (768) (1.851)Matsbreyting \u00e1rsins ..................180 227 1.954 1.194 236 3.791 Gangvir\u00f0i \u00ed lok \u00e1rsins ................1.569 13.462 17.889 16.383 7.868 57.171 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.d\u00der\u00f3unareignir\u00der\u00f3unareignir samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. St\u00e6rsta einstaka \u00fer\u00f3unareign f\u00e9lagsins \u00ed lok \u00e1rs 2023,K\u00f6llunarklettsvegur 1, var afhent f\u00e9laginu \u00ed upphafi \u00e1rs og flokkast \u00fev\u00ed sem tekjuberandi eign. \u00der\u00f3unareignir a\u00f0Borgahellu voru afhentar \u00e1 seinni hluta \u00e1rsins og flokkast n\u00fa sem tekjuberandi eignir. \u00der\u00f3unareignir samst\u00e6\u00f0unnar samanstanda a\u00f0 mestu af fasteignum \u00ed byggingu a\u00f0 Lambhagavegi 12 og Fiskisl\u00f3\u00f0 29 \u00fear sem vir\u00f0i er meti\u00f0 jafntvi\u00f0 kostna\u00f0arver\u00f0. A\u00f0rar fj\u00e1rfestingareignir flokka\u00f0ar sem \u00fer\u00f3unareignir samanstanda a\u00f0 mestu a\u00f0 fasteignume\u00f0a byggingarreitum \u00e6tlu\u00f0um til \u00fer\u00f3unar. St\u00e6rsta einstaka l\u00f3\u00f0 f\u00e9lagsins til \u00fer\u00f3unar er \u00deorraholt 6, Gar\u00f0ab\u00e6.Mat fj\u00e1rfestingareignaVer\u00f0matsa\u00f0fer\u00f0 samst\u00e6\u00f0unnar er n\u00favirt framt\u00ed\u00f0arsj\u00f3\u00f0sfl\u00e6\u00f0i og flokkast eignir \u00ed 3 \u00ferep \u00ed flokkunarkerfigangvir\u00f0ismats. Helstu grunnforsendur sem nota\u00f0ar eru vi\u00f0 mat allra eigna eru:\u2022 Mikilv\u00e6gustu forsendur sj\u00f3\u00f0streymisins er \u00e1\u00e6tlun um leigutekjur og veginn fj\u00e1rmagnskostna\u00f0ur.\u2022 Leigutekjur eru \u00e1\u00e6tla\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gildandi leigusaminga. Vi\u00f0 mat \u00e1 leigutekjum a\u00f0 loknum leigut\u00edma er stu\u00f0st vi\u00f0 \u00e1\u00e6tla\u00f0a marka\u00f0sleigu og n\u00fdtingahlutfall upp \u00e1 97,5%. Sp\u00e1t\u00edmabil \u00e1\u00e6tla\u00f0s frj\u00e1ls sj\u00f3\u00f0streymis er 25 \u00e1r.\u2022 Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) er bygg\u00f0ur \u00e1 \u00e1v\u00f6xtunarkr\u00f6fu fyrir r\u00edkistrygg\u00f0 skuldabr\u00e9f, metnu \u00e1h\u00e6ttu\u00e1lagi fyrir fasteignamarka\u00f0inn, og s\u00e9rst\u00f6ku \u00e1h\u00e6ttu\u00e1lagi fyrir hvern leigusamning. Stu\u00f0st er vi\u00f0 v\u00e6ntingar stj\u00f3rnenda um marka\u00f0svexti vi\u00f0 \u00e1kv\u00f6r\u00f0un raun\u00e1v\u00f6xtunarkr\u00f6fu l\u00e1nsfj\u00e1r. Gert er r\u00e1\u00f0 fyrir 30% eiginfj\u00e1rhlutfalli og ekki er teki\u00f0 tillit til skattsp\u00f6runar vi\u00f0 \u00fatreikning. \u00cd matinu er mi\u00f0a\u00f0 vi\u00f0 kr\u00f6fu \u00e1 RIKS 37 sem \u00e1h\u00e6ttulausa vexti. Fr\u00e1 fyrra t\u00edmabili hefur skrifstofu- og stj\u00f3rnunarkostna\u00f0ur vegna reksturs fj\u00e1rfestingareigna veri\u00f0 endurmetinn \u00ed samr\u00e6mi vi\u00f0 r\u00e1\u00f0gj\u00f6f. \u00de\u00e1 mi\u00f0ar \u00f3vogu\u00f0 beta \u00ed \u00fatreikningum vi\u00f0 beta gildi fasteignaf\u00e9laga \u00e1 \u00cdslandi \u00e1 innlendum marka\u00f0i. \u00der\u00f3unareignir\u00der\u00f3unareignir samanstanda af fasteignum \u00ed byggingu og byggingarr\u00e9tti. Byggingarr\u00e9ttur er metinn skv. mati \u00feri\u00f0jaa\u00f0ila e\u00f0a stj\u00f3rnendnum f\u00e9lagsins sem taka mi\u00f0 af n\u00fdlegum samanbur\u00f0arh\u00e6fum vi\u00f0skiptum. Fasteignir \u00ed byggingueru metnar \u00e1 kostna\u00f0arver\u00f0i \u00fear til \u00fe\u00e6r eru fullb\u00fanar og tilb\u00fanar til \u00fatleigu, en \u00fe\u00e1 mi\u00f0ar ver\u00f0matsa\u00f0fer\u00f0 vi\u00f0 n\u00favirtframt\u00ed\u00f0arsj\u00f3\u00f0sfl\u00e6\u00f0i.Helstu forsendur einstakra flokka \u00ed lok \u00e1rs eru eftirfarandi:V\u00f6ruh\u00fas,Verslun i\u00f0na\u00f0ur og \u00der\u00f3unar-1Skrifstofurog \u00fej\u00f3nustageymslur H\u00f3tel eignir Samtals\u00c1\u00e6tla\u00f0ar leigutekjur \u00e1fermetra \u00e1 m\u00e1nu\u00f0i ...................2.700 - 4.718 1.945 - 33.669 1.459 - 3.835 3.248 - 9.478E/V1.459 - 33.669Vegi\u00f0 me\u00f0altal ..........................3.613 4.364 2.877 6.818E/V3.729Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .......................................6,53% 6,41% 6,49% 6,72%E/V6,54%Helstu forsendur einstakra flokka \u00ed vir\u00f0ismati 31. desember 2023 eru eftirfarandi:\u00c1\u00e6tla\u00f0ar leigutekjur \u00e1fermetra \u00e1 m\u00e1nu\u00f0i ...................2.577 - 4.431 1.857 - 32.136 1.393 - 3.642 5.077 - 9.079E/V1.393 - 32.136Vegi\u00f0 me\u00f0altal ..........................2.930 4.341 2.363 6.572E/V4.704Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .......................................6,49% 6,34% 6,44% 6,60%E/V6,46%1) Hafa ber \u00ed huga vi\u00f0 sko\u00f0un \u00e1 h\u00e6sta fermetraver\u00f0i \u00ed flokknum Verslun og \u00fej\u00f3nusta er a\u00f0 undirliggjandi er mj\u00f6g veltuh\u00e1 eining mi\u00f0a\u00f0 vi\u00f0 fermetra undirliggjandi eignar.N\u00e6mni gangvir\u00f0i fj\u00e1rfestingareigna fyrir \u00feessum forsendum greinist \u00feannig:20242023Breyting H\u00e6kkun L\u00e6kkun H\u00e6kkun L\u00e6kkun\u00c1\u00e6tla\u00f0ar leigutekjur ........................................+/- 2,50%2.124 (2.124)1.632 (1.632)Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .............+/- 0,50% (4.914)5.729 (3.809)4.449 Ve\u00f0setningar og \u00e1byrg\u00f0arskuldbindingar\u00cd lok \u00e1rs eru fj\u00e1rfestingareignir a\u00f0 b\u00f3kf\u00e6r\u00f0u ver\u00f0i 70.611 m.kr. (2023: 54.806 m.kr.) ve\u00f0settar til tryggingar \u00e1vaxtaberandi skuldum f\u00e9lagsins a\u00f0 fj\u00e1rh\u00e6\u00f0 42.117 m.kr. (2023: 28.024 m.kr.)\u00c1 fasteignum f\u00e9lagsins hv\u00edla innskattskva\u00f0ir a\u00f0 fj\u00e1rh\u00e6\u00f0 2.675 m.kr. (2023: 2.158 m.kr.) \u00ed lok \u00e1rsins.Vir\u00f0isaukaskattskv\u00f6\u00f0 fyrnist \u00e1 20 \u00e1rum og kemur ekki til grei\u00f0slu nema vi\u00f0komandi fasteign s\u00e9 ekki n\u00fdtt \u00edvir\u00f0isaukaskattsskyldri starfsemi.Fasteignamat og v\u00e1tryggingarver\u00f0Fasteignamat mannvirkja og l\u00f3\u00f0a nam \u00ed lok \u00e1rs samtals 45.009 m.kr. (31.12.2023: 25.163 m.kr.) \u00c1 sama t\u00edma varbrunab\u00f3tamat fasteigna f\u00e9lagsins 36.868 m.kr. (31.12.2023: 32.695 m.kr.) Samst\u00e6\u00f0an keypti \u00e1 \u00e1rinuvi\u00f0b\u00f3tartryggingar a\u00f0 fj\u00e1rh\u00e6\u00f0 3.600 m.kr. (31.12.2023: 7.357 m.kr).23. Uppbygging samst\u00e6\u00f0unnarSamst\u00e6\u00f0a Kaldal\u00f3ns hf. samanstendur af eftirfarandi f\u00e9l\u00f6gum:EignarhlutiNafn f\u00e9lagsStarfsemi f\u00e9lagsins31.12.202431.12.2023Fa\u00f0mlag ehf. Fasteignaf\u00e9lag 100% 100%L\u00f3nseyri ehf. Fasteignaf\u00e9lag 100% 100%*1Hafnagar\u00f0ur ehf. Fasteignaf\u00e9lag 100% 37,5%\u00c1rm\u00fali ehf. Fasteignaf\u00e9lag 100% 100%St\u00f3reyri ehf. Fasteignaf\u00e9lag 100% 100%Kaupangur fasteignaf\u00e9lag ehf. Fasteignaf\u00e9lag 100% 100%Koparhella ehf. Fasteignaf\u00e9lag 100% 100%Dj\u00fapi\u00f0 fasteignir ehf. Fasteignaf\u00e9lag 100% 100%*2Vesturbugt eignarhaldsf\u00e9lag ehf. Eignarhaldsf\u00e9lag 0,0% 59,5%*2Vesturbugt ehf. Fasteignaf\u00e9lag 0,0% 59,5%Vesturhraun ehf. Fasteignaf\u00e9lag 100% 100%Klettagar\u00f0ar 8-10 ehf. Fasteignaf\u00e9lag 100% 100%*3Kegsir ehf. Fasteignaf\u00e9lag 100% 100%*4K190 hf. Fasteignaf\u00e9lag 100% 0%*4Idea ehf. Fasteignaf\u00e9lag 100% 0%F\u00e9l\u00f6gunum Lantan ehf., U 14-20 ehf., Vallarbygg\u00f0 ehf., V\u00edkurhvarf 1 ehf. og VMT ehf. var sliti\u00f0 fyrir lok \u00e1rs 2023 vegna sameininga vi\u00f0 \u00f6nnur f\u00e9l\u00f6g og eru ekki s\u00fdnd \u00ed ofangreindri t\u00f6flu.*1 F\u00e9lagi\u00f0 lauk kaupum \u00e1 \u00f6llu hlutaf\u00e9 Hafnagar\u00f0s \u00e1 \u00e1rinu 2024 \u00ed samr\u00e6mi vi\u00f0 kaupsamning fr\u00e1 \u00e1rinu 2022.*2 Eignarhlutur var seldur \u00e1 \u00feri\u00f0ja \u00e1rsfj\u00f3r\u00f0ung.*3 \u00c1\u00f0ur Agros M\u00f3hella 1 ehf.*4 F\u00e9lagi\u00f0 keypti eignarhlut \u00e1 seinni helmingi \u00e1rsins 2024", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__21": { "value": "11 Eignir til eigin nota Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.f..Eignir til eigin nota eru h\u00faseignir sem f\u00e9lagi\u00f0 notar undir skrifstofur f\u00e9lagsins.2024 2023B\u00f3kf\u00e6rt ver\u00f0 1.1 ........................................................................................................................00Endurflokku\u00f0 fj\u00e1rfestingaeign til eigin nota ...........................................................................2020Selt \u00e1 \u00e1rinu .................................................................................................................................00B\u00f3kf\u00e6rt ver\u00f0 31.122020", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__22-1": { "value": "12 \u00c1hrif af rekstri d\u00f3tturf\u00e9laga\u00cd tilkynningu f\u00e9lagsins 30. desember 2022 var greint fr\u00e1 \u00fev\u00ed a\u00f0 gengi\u00f0 hef\u00f0i veri\u00f0 fr\u00e1 s\u00f6lu 50% eignarhlut Kaldal\u00f3ns \u00edSteinsteypunni ehf. Hluti kaupver\u00f0s var greiddur me\u00f0 fasteignum. Vi\u00f0skiptin voru \u00ed samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins a\u00f0selja eignir utan kjarnareksturs f\u00e9lagsins. \u00cd framhaldi af l\u00fakningu vi\u00f0skipta n\u00e1\u00f0i f\u00e9lagi\u00f0 og kaupandi samkomulagium endanlegt uppgj\u00f6r er bygg\u00f0i m.a. \u00e1 rekstrarni\u00f0urst\u00f6\u00f0u hins selda. \u00c1hrif endanlegs uppgj\u00f6rs vi\u00f0skiptanna er a\u00f0fullu f\u00e6rt inn \u00ed \u00e1rsreikning samst\u00e6\u00f0unnar \u00e1 \u00e1rinu 2023.23. Uppbygging samst\u00e6\u00f0unnarSamst\u00e6\u00f0a Kaldal\u00f3ns hf. samanstendur af eftirfarandi f\u00e9l\u00f6gum:EignarhlutiNafn f\u00e9lagsStarfsemi f\u00e9lagsins31.12.202431.12.2023Fa\u00f0mlag ehf. Fasteignaf\u00e9lag 100% 100%L\u00f3nseyri ehf. Fasteignaf\u00e9lag 100% 100%*1Hafnagar\u00f0ur ehf. Fasteignaf\u00e9lag 100% 37,5%\u00c1rm\u00fali ehf. Fasteignaf\u00e9lag 100% 100%St\u00f3reyri ehf. Fasteignaf\u00e9lag 100% 100%Kaupangur fasteignaf\u00e9lag ehf. Fasteignaf\u00e9lag 100% 100%Koparhella ehf. Fasteignaf\u00e9lag 100% 100%Dj\u00fapi\u00f0 fasteignir ehf. Fasteignaf\u00e9lag 100% 100%*2Vesturbugt eignarhaldsf\u00e9lag ehf. Eignarhaldsf\u00e9lag 0,0% 59,5%*2Vesturbugt ehf. Fasteignaf\u00e9lag 0,0% 59,5%Vesturhraun ehf. Fasteignaf\u00e9lag 100% 100%Klettagar\u00f0ar 8-10 ehf. Fasteignaf\u00e9lag 100% 100%*3Kegsir ehf. Fasteignaf\u00e9lag 100% 100%*4K190 hf. Fasteignaf\u00e9lag 100% 0%*4Idea ehf. Fasteignaf\u00e9lag 100% 0%F\u00e9l\u00f6gunum Lantan ehf., U 14-20 ehf., Vallarbygg\u00f0 ehf., V\u00edkurhvarf 1 ehf. og VMT ehf. var sliti\u00f0 fyrir lok \u00e1rs 2023 vegna sameininga vi\u00f0 \u00f6nnur f\u00e9l\u00f6g og eru ekki s\u00fdnd \u00ed ofangreindri t\u00f6flu.*1 F\u00e9lagi\u00f0 lauk kaupum \u00e1 \u00f6llu hlutaf\u00e9 Hafnagar\u00f0s \u00e1 \u00e1rinu 2024 \u00ed samr\u00e6mi vi\u00f0 kaupsamning fr\u00e1 \u00e1rinu 2022.*2 Eignarhlutur var seldur \u00e1 \u00feri\u00f0ja \u00e1rsfj\u00f3r\u00f0ung.*3 \u00c1\u00f0ur Agros M\u00f3hella 1 ehf.*4 F\u00e9lagi\u00f0 keypti eignarhlut \u00e1 seinni helmingi \u00e1rsins 202424. Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum sem innihalda fj\u00e1rfestingareignirF\u00e9lagi\u00f0 fj\u00e1rfesti \u00ed Idea ehf. og K190 hf. \u00e1 seinni hluta \u00e1rsins 2024. Helstu fj\u00e1rfestingar hafa veri\u00f0 \u00ed fasteignaf\u00e9l\u00f6gumme\u00f0 tekjuberandi eignir. Vi\u00f0 kaup samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum leggja stj\u00f3rnendur mat \u00e1 \u00fea\u00f0 hvort um s\u00e9 a\u00f0r\u00e6\u00f0a kaup \u00e1 starfsemi e\u00f0a eign sbr. IFRS 3.2. Vi\u00f0 mati\u00f0 er teki\u00f0 tillit til \u00feeirra \u00fe\u00e1tta og umfangi ferla sem fylgjakaupunum. \u00deegar kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum flokkast sem kaup \u00e1 eign en ekki kaup \u00e1 starfsemi (Businesscombination) eru eignirnar f\u00e6r\u00f0ar inn \u00ed reikningsskil samst\u00e6\u00f0unnar \u00e1 gangvir\u00f0i \u00e1n skatt\u00e1hrifa sbr. IAS 12.15. Vi\u00f0kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum er \u00ed \u00f6llum tilfellum veri\u00f0 a\u00f0 kaupa f\u00e9l\u00f6g sem innihalda fasteignir og rekstur \u00ed kringum \u00fe\u00e6rog skilgreinir \u00fev\u00ed f\u00e9lagi\u00f0 kaupin sem kaup \u00e1 fj\u00e1rfestingareignum.Helsta eign K190 hf., sem fj\u00e1rfest var \u00ed \u00e1 \u00e1rinu, er fasteignin Klettagar\u00f0ar 19, Reykjav\u00edk.Helstu eignir Idea ehf, sem fj\u00e1rfest var \u00ed \u00e1 \u00e1rinu, eru fasteignirnar Vesturv\u00f6r 32, K\u00f3pavogi, V\u00f6luteigur 31,Mosfellsb\u00e6, V\u00edkurgata 11b, Hafnarfir\u00f0i, Gr\u00e1nuf\u00e9lagsgata 47, Akureyri og Klafasta\u00f0avegur 12, i\u00f0na\u00f0arsv\u00e6\u00f0iGrundartanga.", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__23-1": { "value": "13 Kr\u00f6fur Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.h.Kr\u00f6fur samst\u00e6\u00f0unnar greinast \u00feannig: 2024 2023Kr\u00f6fur samst\u00e6\u00f0unnar flokkast \u00feannig \u00ed efnahagsreikning:Langt\u00edmakr\u00f6fur ..........................................................................................................................29210Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ..........................................................................6241.0416521.251Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig:Vi\u00f0skiptakr\u00f6fur ..........................................................................................................................354178Fyrirframgreiddur kostna\u00f0ur ...................................................................................................1347A\u00f0rar skammt\u00edmakr\u00f6fur ...........................................................................................................47214\u00c1fallnir vextir .............................................................................................................................00Fj\u00e1rmagnstekjuskattur ..............................................................................................................7519Kr\u00f6fur vegna kaupsamninga ....................................................................................................7149Vir\u00f0isaukaskattsinneign ............................................................................................................64746241.041Hafa ber \u00ed huga a\u00f0 hluti af vi\u00f0skiptakr\u00f6fum er vegna veltutengdrar leigu sem koma til grei\u00f0slu eftir a\u00f0 uppgj\u00f6r fyrrim\u00e1na\u00f0ar liggja fyrir. Forvextir vegna \u00fatistandandi v\u00edxla mynda hluta af fyrirframgreiddum kostna\u00f0i. \u00de\u00e1 seldi f\u00e9lagi\u00f0fasteignir \u00e1 \u00e1rinu 2023 og eru eftirstandandi kaupsamningskr\u00f6fur vegna \u00feeirra til grei\u00f0slu \u00e1 \u00e1rinu 2024 og 2025. Samst\u00e6\u00f0an metur ni\u00f0urf\u00e6rslu \u00fat fr\u00e1 \u00e1\u00e6tla\u00f0ri vir\u00f0isr\u00fdrnum vi\u00f0skiptakrafna og annarra krafna. Ni\u00f0urf\u00e6rslan ers\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla metin ni\u00f0ur \u00e1 vi\u00f0skiptamann \u00fat fr\u00e1 alvarlegum vanskilum sem mi\u00f0ar vi\u00f0 90 daga vanskilog/e\u00f0a l\u00edkum \u00e1 vanskilum sem og vir\u00f0i trygginga. \u00c1 \u00e1rinu 2023 voru kr\u00f6fur tengdar leigustafsemi afskrifa\u00f0ar fyrir 13m.kr. \u00fe\u00e6r kr\u00f6fur fengust endurheimtar \u00e1 \u00e1rinu 2024.Vir\u00f0isr\u00fdrnun krafna greinist \u00feannig:2024 2023Sta\u00f0a 1. jan\u00faar ...........................................................................................................................130Afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu .........................................................................................013Innkomi\u00f0 \u00e1\u00f0ur afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu ...............................................................-130Gjaldf\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 \u00e1rinu ................................................................................................230Sta\u00f0a 31.desember231314 Afskrifa\u00f0ar langt\u00edmakr\u00f6fur Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.h.Samst\u00e6\u00f0an metur ni\u00f0urf\u00e6rslu langt\u00edmakrafna \u00fat fr\u00e1 \u00e1\u00e6tla\u00f0ri taps\u00e1h\u00e6ttu. Ni\u00f0urf\u00e6r\u00f0ar langt\u00edmakr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0163 mkr. tengjast s\u00f6lu \u00e1 d\u00f3tturf\u00e9lagi \u00e1 \u00e1rinu 2022. A\u00f0rar afskrifa\u00f0ar langt\u00edmakr\u00f6fur eru a\u00f0 st\u00e6rstum hlutavar\u00fa\u00f0arf\u00e6rsla \u00fear sem Reykjav\u00edkurborg rifti samningi um \u00edb\u00fa\u00f0auppbyggingu \u00e1 reit sem kenndur er vi\u00f0 Vesturbugt.Stj\u00f3rn Vesturbugtar hefur stefnt Reykjav\u00edkurborg fyrir \u00f3l\u00f6gm\u00e6ta riftun eftir s\u00f6lu Kaldal\u00f3ns \u00e1 eignarhlut. \u00der\u00e1tt fyrirni\u00f0urf\u00e6rslur mun samst\u00e6\u00f0an \u00e1fram vinna a\u00f0 \u00fev\u00ed a\u00f0 h\u00e1marka endurheimtur. V\u00edsa\u00f0 er til sk\u00fdringar 23 vegnavi\u00f0skipta me\u00f0 hlutaf\u00e9 \u00ed Vesturbugt eignarhaldsf\u00e9lagi ehf.Afskrifa\u00f0ar langt\u00edmakr\u00f6fur eru tengdar s\u00f6lu eigna utan kjarnastarfsemi f\u00e9lagins fr\u00e1 umbreytingu \u00feess sem h\u00f3fst\u00e1ri\u00f0 2021 og lauk \u00e1ri\u00f0 2023. Vir\u00f0isr\u00fdrnun krafna greinis \u00feannig:2024 2023Sta\u00f0a 1. jan\u00faar ...........................................................................................................................00Afskrifa\u00f0ar tapa\u00f0ar langt\u00edmakr\u00f6fur \u00e1 \u00e1rinu ...........................................................................2300Sta\u00f0a 31.desember 2300", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__25": { "value": "15 Handb\u00e6rt f\u00e9 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.iiHandb\u00e6rt f\u00e9 samanstendur af \u00f3bundnum banka innst\u00e6\u00f0um.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__26": { "value": "16 Eigi\u00f0 f\u00e9 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.iiia Hlutaf\u00e9Hlutaf\u00e9 f\u00e9lagsins greinist \u00feannig: 2024 2023Heildarhlutaf\u00e9 ............................................................................................................................11.196 11.128 Eigin br\u00e9f .................................................................................................................................... (338) (1)10.858 11.128 Heildarhlutaf\u00e9 m\u00f3\u00f0urf\u00e9lagsins skv. sam\u00feykktum er 11.195.684.830 (2023: 11.128.216.469). Hlutaf\u00e9\u00f0 skiptist \u00ed1.119.568.483 hluti, hver a\u00f0 nafnvir\u00f0i t\u00edu (10) kr\u00f3nur e\u00f0a margfeldi \u00feeirrar fj\u00e1rh\u00e6\u00f0ar, sem hluthafar eiga \u00ed f\u00e9laginu\u00e1 hverjum t\u00edma. Hlutaf\u00e9 f\u00e9lagsins tilheyrir allt einum flokki hlutafj\u00e1r. \u00c1 \u00e1rinu 2024 lauk m\u00f3\u00f0urf\u00e9lagi\u00f0 tveimurendurkaupa\u00e1\u00e6tlunum \u00ed samr\u00e6mi vi\u00f0 heimild hluthafafundar \u00feann 2. j\u00fal\u00ed 2024. Heildarumfang endurkaupa var3,01% af \u00fatgefnum hlutum \u00ed Kaldal\u00f3n hf. Heildarkaupver\u00f0 var kr. 613.868.947. Heilarfj\u00f6ldi hluta \u00ed eigusamst\u00e6\u00f0unnar \u00ed lok \u00e1rs er 33.750.139 hver a\u00f0 nafnvir\u00f0i t\u00edu kr\u00f3nu, e\u00f0a kr. 337.501.390 \u00ed hlutaf\u00e9.Samkv\u00e6mt sam\u00feykktum f\u00e9lagsins haf\u00f0i stj\u00f3rn heimild til a\u00f0 h\u00e6kka hlutaf\u00e9 f\u00e9lagsins um allt a\u00f0 321.050.513 n\u00fdjahluti \u00ed lok \u00e1rs. Hver hlutur er 10 kr. a\u00f0 nafnver\u00f0i. H\u00e6kkunarheimild gildir til 25. ma\u00ed 2027. Engar skuldbindingarliggja fyrir \u00ed \u00e1rslok vegna \u00fatg\u00e1fu n\u00fds hlutafj\u00e1r vegna heimildar stj\u00f3rnar skv. sam\u00feykktum.Eigin br\u00e9f\u00cd byrjun \u00e1rs \u00e1tti f\u00e9lagi\u00f0 57.489 eigin hluti sem jafngildir kr. 574.890 \u00ed hlutaf\u00e9 e\u00f0a 0,0052% af \u00fatgefnu hlutaf\u00e9, sem\u00e6tla\u00f0ir eru til endurs\u00f6lu. \u00cd lok \u00e1rs \u00e1tti samst\u00e6\u00f0an 33.750.139 hluti sem jafngildir kr. 337.501.390 \u00ed hlutaf\u00e9 e\u00f0a 3,01%af \u00fatgefnu hlutaf\u00e9.\u00c1skriftarr\u00e9ttindiSkv. grein 2.2 \u00ed sam\u00feykktum f\u00e9lagsins hefur stj\u00f3rn f\u00e9lagsins heimild til a\u00f0 gefa \u00fat n\u00fdtt hlutaf\u00e9 vegna\u00e1skriftarr\u00e9ttinda. \u00d3n\u00fdtt heimild stj\u00f3rnar er 18.000.000 hlutir.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat \u00e1skriftarr\u00e9ttindi a\u00f0 18.000.000 hlutum a\u00f0 nafnvir\u00f0i me\u00f0 gildist\u00edma 6 \u00e1r sem forstj\u00f3ri f\u00e9lagsinskeypti \u00e1ri\u00f0 2021. V\u00edsa\u00f0 er til tilkynningar fr\u00e1 13. jan\u00faar \u00fear sem forstj\u00f3ri selur \u00e1skriftarr\u00e9ttindi a\u00f0 6.000.000 hlutum,samhli\u00f0a kaupum \u00e1 1.250.000 hlutum \u00ed Kaldal\u00f3ni. \u00c1skriftargengi\u00f0 er 11,8 a\u00f0 vi\u00f0b\u00e6ttri \u00e1rlegri h\u00e6kkun. Handhafi \u00e1skriftarr\u00e9ttindanna hefur eftirfarandi heimildir til a\u00f0n\u00fdta \u00feau (1) a\u00f0 einum sj\u00f6tta (1/6 hluta) \u00e1 t\u00edmabilinu j\u00fal\u00ed 2021 til j\u00fan\u00ed 2022, (2) a\u00f0 einum sj\u00f6tta (1/6 hluta) fr\u00e1 j\u00fal\u00ed2022 og til j\u00fan\u00ed 2023, (3) a\u00f0 einum sj\u00f6tta (1/6 hluta) \u00e1 t\u00edmabilinu j\u00fal\u00ed 2023 til j\u00fan\u00ed 2024, (4) a\u00f0 einum sj\u00f6tta (1/6 hluta)j\u00fal\u00ed 2024 til j\u00fan\u00ed 2025, (5) a\u00f0 einum sj\u00f6tta (1/6 hluta) fr\u00e1 j\u00fal\u00ed 2025 til j\u00fan\u00ed 2026, (6) a\u00f0 einum sj\u00f6tta (1/6 hluta) fr\u00e1 j\u00fal\u00ed2026 til j\u00fan\u00ed 2027. \u00c1skriftarr\u00e9ttindi sem ekki eru n\u00fdtt fyrir lok vi\u00f0komandi \u00e1skriftart\u00edmabils er heimilt a\u00f0 n\u00fdta \u00e1 s\u00ed\u00f0ari\u00e1skriftart\u00edmabilum.N\u00e1nar er fjalla\u00f0 um \u00e1skriftarr\u00e9ttindin og skilm\u00e1la \u00feeirra \u00ed sam\u00feykktum f\u00e9lagsins og v\u00edsast til \u00feeirra var\u00f0andi frekariuppl\u00fdsingar.Kaupr\u00e9ttirF\u00e9lagi\u00f0 gaf \u00fat \u00e1 \u00e1rinu 2023 kaupr\u00e9tti \u00ed Kaldal\u00f3ni hf. til stj\u00f3rnenda og lykilstarfsmanna fyrir kr. 22.250.000 hlutum \u00edsamr\u00e6mi vi\u00f0 starfskjarastefnu f\u00e9lagsins sam\u00feykkt \u00e1 a\u00f0alfundi 2023. \u00cd lok \u00e1rs 2024 n\u00e1mu \u00fatgefnir kaupr\u00e9ttir21.750.000 vegna breytinga \u00e1 starfsf\u00f3lki \u00e1\u00f0ur en \u00e1vinnslut\u00edma lauk. Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 7 sem og starfskjarastefnuf\u00e9lagsins. \u00c1 \u00e1rinu voru gjaldf\u00e6r\u00f0ar 6 m.kr. vegna veittra kaupr\u00e9tta. Samtals hefur veri\u00f0 f\u00e6rt 9 m.kr. me\u00f0al eigin fj\u00e1rvegna veittra kaupr\u00e9tta.b Bundinn eiginfj\u00e1rreikningur\u00c1 bundinn eiginfj\u00e1rreikning eru f\u00e6r\u00f0ar hlutdeildartekjur d\u00f3tturf\u00e9laga a\u00f0 fr\u00e1dregnum m\u00f3tteknum ar\u00f0i sem oggjaldf\u00e6rsla v. veittra kaupr\u00e9tta.c \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er s\u00e1 hluti af eigin f\u00e9 f\u00e9lagsins sem h\u00e6gt er a\u00f0 r\u00e1\u00f0stafa til hluthafa \u00ed formi ar\u00f0s.d Yfirver\u00f0sreikningur hlutafj\u00e1r\u00c1 yfirver\u00f0sreikning hlutafj\u00e1r er f\u00e6rt yfirver\u00f0 innborga\u00f0s hlutafj\u00e1r og yfirver\u00f0 seldra eigin hluta. \u00c1 \u00e1rinu 2023 voruf\u00e6r\u00f0 \u00e1hrif \u00f6fugrar skiptingar nafnver\u00f0s hlutafj\u00e1r \u00e1 yfirver\u00f0sreikning hlutafj\u00e1r.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__27": { "value": "17 Grunnhagna\u00f0ur og \u00feynntur hagna\u00f0ur \u00e1 hlut Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.ivGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0alfj\u00f6lda\u00fatistandandi hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0ur er \u00e1 hvern hlut. Hver hlutur \u00ed m\u00f3\u00f0urf\u00e9lagi er 10 kr. a\u00f0 nafnvir\u00f0i.2024 2023Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9lagi ............................................................................3.2313.161Veginn me\u00f0alfj\u00f6ldi virkra hluta \u00e1 \u00e1rinu ..................................................................................1.1071.113Grunnhagna\u00f0ur \u00ed kr\u00f3num \u00e1 hlut ............................................................................................2,92 2,84\u00deynntur hagna\u00f0ur \u00e1 hlut tekur tillit til \u00e1skriftarr\u00e9ttinda og kaupr\u00e9tta, fr\u00e1 \u00fatg\u00e1fudegi, auk skuldbindinga til \u00fatg\u00e1fuhlutafj\u00e1r tengt kaupum \u00e1 Hafnagar\u00f0i ehf. 2024 2023Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9lagi ............................................................................3.2313.161Veginn me\u00f0alfj\u00f6ldi virkra hluta \u00e1 \u00e1rinu (m.t.t. kaupr\u00e9tta og skuldbundinnar \u00fatg\u00e1fu) ......1.1481.176\u00deynntur hagna\u00f0ur \u00ed kr\u00f3num \u00e1 hlut ..........................................................................................2,81 2,69", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__28": { "value": "18 Tekjuskattsskuldbinding Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.vTekjuskattsskuldbinding greinist \u00feannig: 2024 2023Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun .......................................................................................4.0722.567Lei\u00f0r\u00e9ttingar ..............................................................................................................................-36\u00c1hrif samsk\u00f6ttunar ...................................................................................................................0 0\u00c1hrif fj\u00e1rfestinga \u00ed fasteignaf\u00e9l\u00f6gum \u00e1 \u00e1rinu .........................................................................1.044 750Reikna\u00f0ur tekjuskattur \u00e1rsins ..................................................................................................1.079 809Skattar til grei\u00f0slu ......................................................................................................................0 -18Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................................6.196 4.072Tekjuskattsskuldbinding greinist \u00e1 eftirfarandi li\u00f0i \u00e1rsreikningsins: 2024 2023Fj\u00e1rfestingareignir .....................................................................................................................6.670 4.589 Vi\u00f0skiptakr\u00f6fur ..........................................................................................................................(50)Yfirf\u00e6ranlegt tap ........................................................................................................................(424)(517)Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................................6.196 4.072 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.c.vYfirf\u00e6ranlegt tap samst\u00e6\u00f0unnar greinist \u00feannig:Skattalegt tap \u00e1rsins 2014, n\u00fdtanlegt til 20240Skattalegt tap \u00e1rsins 2015, n\u00fdtanlegt til 2025 ...............................................................................................0Skattalegt tap \u00e1rsins 2016, n\u00fdtanlegt til 2026 ...............................................................................................61Skattalegt tap \u00e1rsins 2017, n\u00fdtanlegt til 2027 ...............................................................................................52Skattalegt tap \u00e1rsins 2018, n\u00fdtanlegt til 2028 ...............................................................................................13Skattalegt tap \u00e1rsins 2019, n\u00fdtanlegt til 2029 ...............................................................................................114Skattalegt tap \u00e1rsins 2020, n\u00fdtanlegt til 2030 ...............................................................................................294Skattalegt tap \u00e1rsins 2021, n\u00fdtanlegt til 2031 ...............................................................................................177Skattalegt tap \u00e1rsins 2022, n\u00fdtanlegt til 2032 ...............................................................................................780Skattalegt tap \u00e1rsins 2023, n\u00fdtanlegt til 2033 ...............................................................................................381Skattalegt tap \u00e1rsins 2024, n\u00fdtanlegt til 2034 ...............................................................................................2512.125\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 yfirf\u00e6ranlegt tap muni n\u00fdtast gegn skattalegum hagna\u00f0i n\u00e6stu \u00e1ra a\u00f0 \u00fev\u00ed marki sem \u00fea\u00f0hefur veri\u00f0 eignf\u00e6rt \u00e1 m\u00f3ti tekjuskattsskuldbindingu.Tekjuskattur f\u00e6r\u00f0ur \u00ed rekstrarreikning greinist \u00feannig: 2024 2023Hagna\u00f0ur fyrir skatta ................................................................................................................4.311 3.970Reikna\u00f0ur tekjuskattur, 21% gildandi skatthlutfall ................................................................905 794\u00c1hrif yfirver\u00f0s d\u00f3tturf\u00e9laga ......................................................................................................174 15Virkur tekjuskattur .....................................................................................................................1.079809Virk tekjuskattspr\u00f3senta ...........................................................................................................25,0% 20,4%", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__29": { "value": "19 Leiguskuldbinding Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.eLeiguskuldbinding samst\u00e6\u00f0unnar greinist \u00feannig: 2024 2023LeigueignLeigueign \u00ed \u00e1rsbyrjun .................................................................................................................414 429 Fj\u00e1rfesting \u00e1rsins .......................................................................................................................158 74 Endurmat ...................................................................................................................................70 (89)Leigueign \u00ed lok \u00e1rs ......................................................................................................................643 414 LeiguskuldirLeiguskuldbinding \u00ed \u00e1rsbyrjun ..................................................................................................414 429 Fj\u00e1rfesting \u00e1rsins .......................................................................................................................158 74 Endurmat ...................................................................................................................................70 (89)Leiguskuldbinding \u00ed lok \u00e1rs .......................................................................................................643 414 Fj\u00e1rh\u00e6\u00f0ir \u00ed rekstrarreikningiVaxtagj\u00f6ld af leiguskuldum (l\u00f3\u00f0aleiga) ...................................................................................52 28 Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymiGreidd vaxtagj\u00f6ld af leiguskuldum (l\u00f3\u00f0aleiga) .......................................................................52 28", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__30-1": { "value": "20 Vaxtaberandi skuldir Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.vVaxtaberandi skuldir greinast \u00e1 eftirfarandi h\u00e1tt: 2024 2023Sta\u00f0a vaxtaberandi skulda \u00ed upphafi \u00e1rs ................................................................................29.961 19.836 Yfirteknar skuldir vi\u00f0 kaup \u00e1 f\u00e9l\u00f6gum .....................................................................................2.160 3.569 N\u00fdjar l\u00e1nt\u00f6kur ............................................................................................................................18.945 21.258 Afborgun og uppgrei\u00f0slur .......................................................................................................(10.194)(15.528)Breyting \u00e1 eignf\u00e6r\u00f0um l\u00e1nt\u00f6kukostna\u00f0i ................................................................................20 14 Ver\u00f0b\u00e6tur og forvextir \u00e1rsins ..................................................................................................1.224 812 Sta\u00f0a vaxtaberandi skulda \u00ed lok \u00e1rs ........................................................................................42.117 29.961 Skuldir vi\u00f0 l\u00e1nastofnanir flokkast \u00feannig \u00ed efnahagsreikningi:Langt\u00edmahluti, vaxtaberandi skuldir til meira en 12 m\u00e1na\u00f0a ..............................................37.748 22.665 Skammt\u00edmahluti, vaxtaberandi skuldir til skemmri t\u00edma en 12 m\u00e1na\u00f0a ...........................4.369 7.295 42.117 29.961 Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.g.vAfborganir vaxtaberandi skulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r: 2024 2023Afborganir \u00e1rsins 2025 / 2024 .................................................................................................4.369 3.520 Afborganir \u00e1rsins 2026 /2025 ..................................................................................................4.251 3.763 Afborganir \u00e1rsins 2027 / 2026 .................................................................................................4.624 2.234 Afborganir \u00e1rsins 2028 / 2027 .................................................................................................10.304 9.318 Afborganir \u00e1rsins 2029 / 2028 .................................................................................................3.747 0 Afborganir s\u00ed\u00f0ar .........................................................................................................................14.822 3.829 42.117 22.665 Skammt\u00edmahluti vaxtaberandi skulda samanstendur af eftirfarandi \u00fe\u00e1ttum: - V\u00edxlafj\u00e1rm\u00f6gnunar sem f\u00e9lagi\u00f0 stendur fyrir.Gefnir voru \u00fat v\u00edxlarnir KALD 25 0303 og KALD 25 0602 sem eru \u00e1 gjalddaga \u00e1 \u00e1rinu 2025. Gefnir voru \u00fat skuldabr\u00e9faflokkarnir KALD 150234 og KALD 041139 GB sem eru \u00e1 gjalddaga \u00e1 \u00e1rinu 2034 og 2039. Vaxtaberandi skuldir samst\u00e6\u00f0unnar bera eftirfarandi skilm\u00e1la og endurgrei\u00f0slut\u00edma:20242023Vegnir Vegnir Gjalddagarme\u00f0alvextirSta\u00f0ame\u00f0alvextirSta\u00f0a5.5.2027 - Ver\u00f0trygg\u00f0ar skuldir .......................................20.1.20504,9% 31.629 4,2% 15.975 1.9.2024 - \u00d3ver\u00f0trygg\u00f0ar skuldir .....................................10.09.202710,4% 10.580 11,8% 14.043 L\u00e1nt\u00f6kukostna\u00f0ur ...............................................................................................(93)(58)Vaxtaberandi skuldir samtals .............................................................................42.117 29.961 Vi\u00f0 kaup \u00e1 fasteignum e\u00f0a fasteignaf\u00e9l\u00f6gum hefur samst\u00e6\u00f0an fj\u00e1rmagna\u00f0 sig me\u00f0 n\u00fdjum bankal\u00e1num e\u00f0ayfirt\u00f6ku skulda. F\u00e9lagi\u00f0 hefur veri\u00f0 a\u00f0 vinna a\u00f0 breytingu \u00e1 fj\u00e1rmagnstr\u00fakt\u00far f\u00e9lagsins. Gildandi grunnl\u00fdsingf\u00e9lagsins er \u00fatgefin \u00ed j\u00fal\u00ed 2024 vegna 30 milljar\u00f0a kr\u00f3na \u00fatg\u00e1furamma sta\u00f0fest af Fj\u00e1rm\u00e1laeftirliti Se\u00f0labanka\u00cdslands. Grunnl\u00fdsing veitir f\u00e9laginu a\u00f0gang a\u00f0 marka\u00f0sfj\u00e1rm\u00f6gnum. Megni\u00f0 af bankaskuldum f\u00e9lagsins hafa ver\u00f0if\u00e6r\u00f0ar undir almenna tryggingafyrirkomulagi\u00f0. \u00cd lok \u00e1rs voru 87% af vaxtaberandi langt\u00edmaskuldum f\u00e9lagsins inn \u00edalmenna tryggingafyrirkomulaginu (31.12.2023 : 69%). F\u00e9lagi\u00f0 hefur veri\u00f0 reglubundinn \u00fatgefandi af sex m\u00e1na\u00f0av\u00edxlum s\u00ed\u00f0an \u00ed september 2023. \u00cd febr\u00faar 2024 var gefi\u00f0 \u00fat skuldabr\u00e9fi\u00f0 KALD150234 undir \u00fatg\u00e1furammanum a\u00f0fj\u00e1rh\u00e6\u00f0 5.000 m.kr. \u00e1 4% f\u00f6stum ver\u00f0trygg\u00f0um v\u00f6xtum. F\u00e9lagi\u00f0 gaf s\u00edna fyrstu gr\u00e6nu \u00fatg\u00e1fu \u00ed n\u00f3vember me\u00f0\u00fatg\u00e1fu \u00e1 skuldabr\u00e9finu KALD 041139 GB einnig undir \u00fatg\u00e1furammanum a\u00f0 fj\u00e1rh\u00e6\u00f0 4.000 m.kr. \u00e1 3,75% f\u00f6stumver\u00f0trygg\u00f0um v\u00f6xtum. 2024 2023Langt\u00edmaskuldir fj\u00e1rmagna\u00f0ar innan tryggingarfyrirkomulags ..........................................34.317 20.642 Langt\u00edmaskuldir fj\u00e1rmagna\u00f0ar utan tryggingarfyrirkomulags ...........................................3.431 9.319 37.748 29.961 L\u00e1nasamningar innan tryggingafyrirkomlags innihalda skilm\u00e1la um eiginfj\u00e1rhlutfall, skuldahlutfall, vaxta\u00feekju og sta\u00f0setningu eigna f\u00e9lagsins. Engar v\u00edsbendingar eru um a\u00f0 f\u00e9lagi\u00f0 s\u00e9 ekki a\u00f0 uppfylla fj\u00e1rhagsskilm\u00e1la \u00ed lok \u00e1rs.21 A\u00f0rar skammt\u00edmaskuldirA\u00f0rar skammt\u00edmaskuldir samst\u00e6\u00f0unnar greinast \u00feannig: 2024 2023Skuldir vegna kaupsamninga ...................................................................................................409 2.286 Reikna\u00f0ir \u00e1fallnir vextir langt\u00edmal\u00e1na .....................................................................................220 104 A\u00f0rar skammt\u00edmaskuldir ..........................................................................................................302 532 930 2.921 Kaldal\u00f3n er f\u00e9lag \u00ed vexti og hefur undanfarin misseri fj\u00e1rfest \u00ed frekari fasteignum til \u00fatleigu. St\u00f3r hlutiskammt\u00edmahluta er \u00fev\u00ed vegna kaupsamninga um fasteignir og \u00fear af eru um helmingur vegna kaupa \u00e1 Straumhellu28-32. A\u00f0rar skammt\u00edmaskuldir eru a\u00f0 mestu leiti skuldir sem tengjast almennum rekstri f\u00e9lagsins.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__32": { "value": "21 A\u00f0rar skammt\u00edmaskuldirA\u00f0rar skammt\u00edmaskuldir samst\u00e6\u00f0unnar greinast \u00feannig: 2024 2023Skuldir vegna kaupsamninga ...................................................................................................409 2.286 Reikna\u00f0ir \u00e1fallnir vextir langt\u00edmal\u00e1na .....................................................................................220 104 A\u00f0rar skammt\u00edmaskuldir ..........................................................................................................302 532 930 2.921 Kaldal\u00f3n er f\u00e9lag \u00ed vexti og hefur undanfarin misseri fj\u00e1rfest \u00ed frekari fasteignum til \u00fatleigu. St\u00f3r hlutiskammt\u00edmahluta er \u00fev\u00ed vegna kaupsamninga um fasteignir og \u00fear af eru um helmingur vegna kaupa \u00e1 Straumhellu28-32. A\u00f0rar skammt\u00edmaskuldir eru a\u00f0 mestu leiti skuldir sem tengjast almennum rekstri f\u00e9lagsins.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__33": { "value": "22 Tengdir a\u00f0ilar Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.iEignarhlutir stj\u00f3rnarmanna og stj\u00f3rnenda \u00ed f\u00e9laginu \u00ed lok \u00e1rs greinast \u00feannig \u00ed \u00fe\u00fasundum kr\u00f3na :2024 2023\u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, stj\u00f3rnarforma\u00f0ur ..............................................................1.000 1.000 \u00c1lfhei\u00f0ur \u00c1g\u00fastsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...................................................................................12 12 Gunnar Henrik B. Gunnarsson, varama\u00f0ur \u00ed stj\u00f3rn ..............................................................13.730 17.005 P\u00e1l\u00edna Mar\u00eda Gunnlaugsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ......................................................................155 155 J\u00f3n \u00de\u00f3r Gunnarsson, forstj\u00f3ri ..................................................................................................1.000 670 H\u00f6gni Hj\u00e1lmt\u00fdr Kristj\u00e1nsson, framkv\u00e6mdastj\u00f3ri rekstrar ...................................................267 267 Eftir lok reikningsskila\u00e1rs, \u00ed jan\u00faar 2025 keypti J\u00f3n \u00de\u00f3r Gunnarsson 1.250 \u00fe\u00fasund hluti \u00ed Kaldal\u00f3ni \u00ed gegnum f\u00e9lagi\u00f0bpowell ehf.Me\u00f0 eignarhlutum a\u00f0 ofan eru taldir eignarhlutir maka og \u00f3fj\u00e1rr\u00e1\u00f0a barna \u00e1samt eignarhlutum \u00ed eigu f\u00e9laga semvi\u00f0komandi r\u00e6\u00f0ur. V\u00edsa\u00f0 er til sk\u00fdringar 16 um \u00e1skriftarr\u00e9ttindi sem forstj\u00f3ri f\u00e9lagsins, J\u00f3n \u00de\u00f3r Gunnarsson, hefur keypt. Reikningsskilaa\u00f0fer\u00f0 er l\u00fdst n\u00e1nar \u00ed sk\u00fdringu 27.iLaun, hlunnindi og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1samt \u00f6\u00f0rum launatengdum gj\u00f6ldum til stj\u00f3rnar og stj\u00f3rnendaf\u00e9lagsins vegna starfa \u00ed samst\u00e6\u00f0unni \u00e1 \u00e1rinu greinast \u00feannig:20242023Laun og M\u00f3tframlag \u00edLaun og M\u00f3tframlag \u00edhlunnindi l\u00edfeyrissj\u00f3\u00f0 hlunnindi l\u00edfeyrissj\u00f3\u00f0\u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, stj\u00f3rnarforma\u00f0ur *1 ..........7,0 0,8 6,4 0,7 \u00c1lfhei\u00f0ur \u00c1g\u00fastsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .....................................3,9 0,5 3,2 0,4 Haukur Gu\u00f0mundsson, stj\u00f3rnarma\u00f0ur ...................................3,5 0,4 2,5 0,3 Krist\u00edn Erla J\u00f3hannsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...............................0,8 0,1 3,2 0,4 Mar\u00eda Bj\u00f6rk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................3,8 0,4 2,5 0,3 P\u00e1l\u00edna Mar\u00eda Gunnlaugsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ........................2,8 0,4 0,0 0,0 Gunnar Henrik B Gunnarsson, fr\u00e1farandi stj\u00f3rnarm. ............0,0 0,0 0,7 0,1 J\u00f3n \u00de\u00f3r Gunnarsson, forstj\u00f3ri *2 ..............................................56,5 7,9 38,3 5,3 Framkv\u00e6mdastj\u00f3rar (2) *3 ........................................................51,5 7,5 33,6 4,8 *1 \u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, er forstj\u00f3ri Skel fj\u00e1rfestingaf\u00e9lags hf. st\u00e6rsta hluthafa Kaldal\u00f3ns hf.*2 Me\u00f0al launa \u00e1 \u00e1rinu 2023 og 2024 eru \u00e1rangurstengdar grei\u00f0slur \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnu.*3 \u00c1 \u00e1rinu 2024 voru tveir framkv\u00e6mdarstj\u00f3rar alls 2 \u00e1rsverk. Me\u00f0al launa \u00e1 \u00e1rinu 2023 og 2024 eru \u00e1rangurstengdar grei\u00f0slur.", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__35": { "value": "23. Uppbygging samst\u00e6\u00f0unnarSamst\u00e6\u00f0a Kaldal\u00f3ns hf. samanstendur af eftirfarandi f\u00e9l\u00f6gum:EignarhlutiNafn f\u00e9lagsStarfsemi f\u00e9lagsins31.12.202431.12.2023Fa\u00f0mlag ehf. Fasteignaf\u00e9lag 100% 100%L\u00f3nseyri ehf. Fasteignaf\u00e9lag 100% 100%*1Hafnagar\u00f0ur ehf. Fasteignaf\u00e9lag 100% 37,5%\u00c1rm\u00fali ehf. Fasteignaf\u00e9lag 100% 100%St\u00f3reyri ehf. Fasteignaf\u00e9lag 100% 100%Kaupangur fasteignaf\u00e9lag ehf. Fasteignaf\u00e9lag 100% 100%Koparhella ehf. Fasteignaf\u00e9lag 100% 100%Dj\u00fapi\u00f0 fasteignir ehf. Fasteignaf\u00e9lag 100% 100%*2Vesturbugt eignarhaldsf\u00e9lag ehf. Eignarhaldsf\u00e9lag 0,0% 59,5%*2Vesturbugt ehf. Fasteignaf\u00e9lag 0,0% 59,5%Vesturhraun ehf. Fasteignaf\u00e9lag 100% 100%Klettagar\u00f0ar 8-10 ehf. Fasteignaf\u00e9lag 100% 100%*3Kegsir ehf. Fasteignaf\u00e9lag 100% 100%*4K190 hf. Fasteignaf\u00e9lag 100% 0%*4Idea ehf. Fasteignaf\u00e9lag 100% 0%F\u00e9l\u00f6gunum Lantan ehf., U 14-20 ehf., Vallarbygg\u00f0 ehf., V\u00edkurhvarf 1 ehf. og VMT ehf. var sliti\u00f0 fyrir lok \u00e1rs 2023 vegna sameininga vi\u00f0 \u00f6nnur f\u00e9l\u00f6g og eru ekki s\u00fdnd \u00ed ofangreindri t\u00f6flu.*1 F\u00e9lagi\u00f0 lauk kaupum \u00e1 \u00f6llu hlutaf\u00e9 Hafnagar\u00f0s \u00e1 \u00e1rinu 2024 \u00ed samr\u00e6mi vi\u00f0 kaupsamning fr\u00e1 \u00e1rinu 2022.*2 Eignarhlutur var seldur \u00e1 \u00feri\u00f0ja \u00e1rsfj\u00f3r\u00f0ung.*3 \u00c1\u00f0ur Agros M\u00f3hella 1 ehf.*4 F\u00e9lagi\u00f0 keypti eignarhlut \u00e1 seinni helmingi \u00e1rsins 2024", "dimensions": { "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__34": { "value": "23. Uppbygging samst\u00e6\u00f0unnarSamst\u00e6\u00f0a Kaldal\u00f3ns hf. samanstendur af eftirfarandi f\u00e9l\u00f6gum:EignarhlutiNafn f\u00e9lagsStarfsemi f\u00e9lagsins31.12.202431.12.2023Fa\u00f0mlag ehf. Fasteignaf\u00e9lag 100% 100%L\u00f3nseyri ehf. Fasteignaf\u00e9lag 100% 100%*1Hafnagar\u00f0ur ehf. Fasteignaf\u00e9lag 100% 37,5%\u00c1rm\u00fali ehf. Fasteignaf\u00e9lag 100% 100%St\u00f3reyri ehf. Fasteignaf\u00e9lag 100% 100%Kaupangur fasteignaf\u00e9lag ehf. Fasteignaf\u00e9lag 100% 100%Koparhella ehf. Fasteignaf\u00e9lag 100% 100%Dj\u00fapi\u00f0 fasteignir ehf. Fasteignaf\u00e9lag 100% 100%*2Vesturbugt eignarhaldsf\u00e9lag ehf. Eignarhaldsf\u00e9lag 0,0% 59,5%*2Vesturbugt ehf. Fasteignaf\u00e9lag 0,0% 59,5%Vesturhraun ehf. Fasteignaf\u00e9lag 100% 100%Klettagar\u00f0ar 8-10 ehf. Fasteignaf\u00e9lag 100% 100%*3Kegsir ehf. Fasteignaf\u00e9lag 100% 100%*4K190 hf. Fasteignaf\u00e9lag 100% 0%*4Idea ehf. Fasteignaf\u00e9lag 100% 0%F\u00e9l\u00f6gunum Lantan ehf., U 14-20 ehf., Vallarbygg\u00f0 ehf., V\u00edkurhvarf 1 ehf. og VMT ehf. var sliti\u00f0 fyrir lok \u00e1rs 2023 vegna sameininga vi\u00f0 \u00f6nnur f\u00e9l\u00f6g og eru ekki s\u00fdnd \u00ed ofangreindri t\u00f6flu.*1 F\u00e9lagi\u00f0 lauk kaupum \u00e1 \u00f6llu hlutaf\u00e9 Hafnagar\u00f0s \u00e1 \u00e1rinu 2024 \u00ed samr\u00e6mi vi\u00f0 kaupsamning fr\u00e1 \u00e1rinu 2022.*2 Eignarhlutur var seldur \u00e1 \u00feri\u00f0ja \u00e1rsfj\u00f3r\u00f0ung.*3 \u00c1\u00f0ur Agros M\u00f3hella 1 ehf.*4 F\u00e9lagi\u00f0 keypti eignarhlut \u00e1 seinni helmingi \u00e1rsins 2024", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__42": { "value": "25. \u00c1h\u00e6ttust\u00fdringF\u00e9lagi\u00f0 stendur frammi fyrir eftirfarandi megin \u00e1h\u00e6ttum vegna fj\u00e1rm\u00e1lagerninga:- \u00datl\u00e1na\u00e1h\u00e6tta- Lausafj\u00e1r\u00e1h\u00e6tta- Marka\u00f0s\u00e1h\u00e6tta- Rekstar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreindar \u00e1h\u00e6ttur samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir til a\u00f0 meta og st\u00fdra \u00e1h\u00e6ttunni.Stj\u00f3rn og stj\u00f3rnendur Kaldal\u00f3ns leitast vi\u00f0 a\u00f0 vi\u00f0halda g\u00f3\u00f0u eftirlitsumhverfi me\u00f0 skjalfestum stefnum, reglum ogverklagsferlum. Me\u00f0 \u00feeim h\u00e6tti er trygg\u00f0 skilvirkni \u00ed starfsemi f\u00e9lagsins, \u00e1rei\u00f0anleiki uppl\u00fdsinga og hl\u00fdtni vi\u00f0 l\u00f6g. \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\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 geturekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. \u00datl\u00e1na\u00e1h\u00e6tta er l\u00e1gm\u00f6rku\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 afla bankatrygginga e\u00f0asamb\u00e6rilegra trygginga fyrir nokkurra m\u00e1na\u00f0a leigu, en almennt er mi\u00f0a\u00f0 vi\u00f0 \u00feriggja m\u00e1na\u00f0a leigu en einstakaleigusamningar me\u00f0 tryggingar andvir\u00f0i sex m\u00e1na\u00f0a leigu. \u00de\u00e1 fylgist f\u00e9lagi\u00f0 me\u00f0 \u00fer\u00f3un \u00e1 st\u00e6r\u00f0 einstakraleigjenda. F\u00e9lagi\u00f0 fylgir eftir innheimtu \u00fatistandandi vi\u00f0skiptakrafna og ferlar \u00ed kringum innheimtu leigu eruendursko\u00f0a\u00f0ir reglulega til a\u00f0 l\u00e1gmarka \u00fatistandandi vi\u00f0skiptakr\u00f6fur. \u00datistandandi vi\u00f0skiptakr\u00f6fur eru yfirfarnarreglulega af stj\u00f3rnendum og stj\u00f3rn f\u00e9lagsins. Tekjur af st\u00e6rsta vi\u00f0skiptamanni samst\u00e6\u00f0unnar \u00e1ri\u00f0 2024 var um 11% af heildartekjum, samanbori\u00f0 vi\u00f0 10% \u00e1ri\u00f02023. Me\u00f0 st\u00e6kkandi eignasafni f\u00e9lagsins gera \u00e1\u00e6tlanir stj\u00f3rnenda r\u00e1\u00f0 fyrir a\u00f0 hlutfalli\u00f0 l\u00e6kki \u00e1 komandimisserum.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0ar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna e\u00f0a annarra krafna. Ni\u00f0urf\u00e6rslantekur mi\u00f0 af aldursgreindum kr\u00f6fum einstaka vi\u00f0skiptamanna og mati stj\u00f3rnenda \u00e1 tryggingast\u00f6\u00f0usamst\u00e6\u00f0unnar vegna \u00feessa. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna var 22,8 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2024 samanbori\u00f0 vi\u00f012,6 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2023. Langt\u00edmakr\u00f6fur tengdar s\u00f6lu eigna kjarnastarfsemi f\u00e9lagsins, sem f\u00f3r fram \u00e1\u00e1runum 2021 til 2023, voru afskrifa\u00f0ar \u00e1 \u00e1rinu samtals a\u00f0 fj\u00e1rh\u00e6\u00f0 230 millj\u00f3nir kr\u00f3na.Mesta m\u00f6gulega tap samt\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt vir\u00f0i \u00feeirra:B\u00f3kf\u00e6rt ver\u00f02024 2023Langt\u00edmakr\u00f6fur ....................................................................................................................29 210 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................624 1.041 Handb\u00e6rt f\u00e9 .........................................................................................................................1.727 1.830 2.379 3.081 \u00c1byrg\u00f0irKaldal\u00f3n hefur veitt d\u00f3tturf\u00e9l\u00f6gum \u00e1byrg\u00f0ir og m\u00f3\u00f0urf\u00e9lagi\u00f0 \u00fe\u00e1 \u00e1byrg\u00f0ara\u00f0ili einstakra bankal\u00e1na d\u00f3tturf\u00e9lagsme\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e1gmarka fj\u00e1rm\u00f6gnunarkostna\u00f0 f\u00e9lagsins. Engar sl\u00edkar \u00e1byrg\u00f0ir voru \u00ed gildi \u00ed lok \u00e1rs.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat tvo skuldabr\u00e9faflokka \u00fatgefna af Kaldal\u00f3ni trygg\u00f0ir undir almenna tryggingafyrirkomulagi\u00f0sem l\u00fdst er \u00ed grunnl\u00fdsingu f\u00e9lagsins vegna 30 milljar\u00f0a \u00fatg\u00e1furamma f\u00e9lagsins og a\u00f0gengilegt er \u00e1 vefsetrif\u00e9lagsins.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\u00e6rgjaldfalla. Samst\u00e6\u00f0an fylgist me\u00f0 lausafj\u00e1rst\u00f6\u00f0u sinni me\u00f0 greiningu \u00e1 gjalddaga fj\u00e1reigna og fj\u00e1rskulda til a\u00f0 getaendurgreitt allar skuldir \u00e1 gjalddaga og vi\u00f0hefur vinnubr\u00f6g\u00f0 sem tryggja a\u00f0 til sta\u00f0ar s\u00e9 n\u00e6gjanlegt laust f\u00e9 til a\u00f0geta m\u00e6tt fyrirsj\u00e1anlegum og \u00f3fyrirs\u00e9\u00f0um grei\u00f0sluskuldbindingum. F\u00e9lagi\u00f0 hefur \u00e1 reiknings\u00e1rinu gefi\u00f0 \u00fat v\u00edxla til6 m\u00e1na\u00f0a en jafnframt sami\u00f0 um l\u00e1nal\u00ednur, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 20.Taflan 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\u00favirtar samningsbundnar grei\u00f0slur.Sta\u00f0a 31. desember 2024 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................42.117 56.410 4.708 8.299 18.174 25.229 Vi\u00f0skiptaskuldir .....930 930 43.047 57.341 4.708 8.299 18.174 25.229 Sta\u00f0a 31. desember 2023 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................29.961 30.436 6.506 6.035 13.038 4.857 Vi\u00f0skiptaskuldir .....2.921 2.921 32.882 33.357 6.506 6.035 13.038 4.382 Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta samst\u00e6\u00f0unnar er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0sfl\u00e6\u00f0i fj\u00e1rm\u00e1lagerninga munisveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum sem hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i fj\u00e1rm\u00e1lagerninganna.Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk \u00e1samt \u00fev\u00ed a\u00f0 h\u00e1marka \u00e1vinningsamst\u00e6\u00f0unnar.Marka\u00f0s\u00e1h\u00e6tta - vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru \u00ed \u00edslenskum kr\u00f3num og a\u00f0 st\u00e6rstum hluta me\u00f0 breytilegum v\u00f6xtum. Fylgst er me\u00f0vaxta\u00e1h\u00e6ttu samst\u00e6\u00f0unnar me\u00f0 tilliti til \u00e1hrifa vaxtabreytinga \u00e1 rekstur f\u00e9lagsins.2024 2023Fj\u00e1rm\u00e1lagerningar me\u00f0 fasta vextiL\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................13.647 5.304 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................1.883 1.937 Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilega vextiHandb\u00e6rt f\u00e9 ......................................................................................................................... (1.727) (1.830)L\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................17.983 10.671 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................8.697 12.107 24.953 20.947 Breyting \u00e1 me\u00f0alv\u00f6xtum \u00e1rsins um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu samst\u00e6\u00f0unnar um 249,5 millj\u00f3nirkr\u00f3na (2023: 209,5 millj\u00f3nir kr\u00f3na) fyrir tekjuskatt vegna fj\u00e1rm\u00e1lagerninga \u00e1 breytilegum v\u00f6xtum. \u00deessi greining erunnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar.Marka\u00f0s\u00e1h\u00e6tta - ver\u00f0b\u00f3lgu\u00e1h\u00e6ttaHluti vaxtaberandi skuldir eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og hefur \u00fer\u00f3un neysluv\u00edsit\u00f6lu \u00fev\u00ed \u00e1hrif \u00e1b\u00f3kf\u00e6r\u00f0a st\u00f6\u00f0u l\u00e1nanna og sj\u00f3\u00f0streymi tengt \u00feeim. Breyting \u00e1 ver\u00f0b\u00f3lgu um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0)afkomu samst\u00e6\u00f0unnar um 136,5 millj\u00f3nir kr\u00f3na (2023: 53,0 millj\u00f3nir kr\u00f3na). \u00deessi greining er unnin me\u00f0 samah\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar. Meirihluti, e\u00f0a 94% af leigutekjum f\u00e9lagsinseru ver\u00f0trygg\u00f0ar me\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og 1% me\u00f0 byggingarv\u00edsit\u00f6lu.Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er skilgreind sem fj\u00e1rhagslegt tap vegna \u00f3fulln\u00e6gjandi verkferla e\u00f0a kerfa, mistaka starfsmanna,skipulagi og ytri \u00fe\u00e1ttum \u00f6\u00f0rum en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6ttu, vegna breytinga \u00e1 l\u00f6gum og almennumvi\u00f0horfum til stj\u00f3rnunarh\u00e1tta f\u00e9laganna. Rekstrar\u00e1h\u00e6tta er til sta\u00f0ar \u00ed allri starfsemi samst\u00e6\u00f0unnar. Stefnasamst\u00e6\u00f0unnar til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap er a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti. Til a\u00f0 draga \u00farrekstrar\u00e1h\u00e6ttu er komi\u00f0 \u00e1 a\u00f0skilna\u00f0i starfa, skr\u00e1ning verkferla, eftirlit me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g. \u00c1h\u00e6ttust\u00fdring eigin fj\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,\u00e1framhaldandi vaxtar og til a\u00f0 grei\u00f0a eigendum s\u00ednum ar\u00f0 til framt\u00ed\u00f0ar.F\u00e9lagi\u00f0 getur breytt ar\u00f0grei\u00f0slustefnu sinni, endurgreitt hlutaf\u00e9, gefi\u00f0 \u00fat n\u00fdtt hlutaf\u00e9 e\u00f0a selt eignir til a\u00f0 minnkaskuldir til a\u00f0 vi\u00f0halda og lagf\u00e6ra skipulag fj\u00e1rm\u00f6gnunar.Eftirfarandi tafla s\u00fdnir fj\u00e1rm\u00f6gnun samst\u00e6\u00f0unnar og eiginfj\u00e1rhlutfall:2024 2023L\u00e1nt\u00f6kur, langt\u00edma ..............................................................................................................37.748 22.695 L\u00e1nt\u00f6kur, skammt\u00edma .........................................................................................................4.369 7.295 Fr\u00e1dregi\u00f0: Handb\u00e6rt f\u00e9 ......................................................................................................(1.727) (1.830)Skuldir nett\u00f3 .........................................................................................................................40.390 28.160 Eigi\u00f0 f\u00e9 ..................................................................................................................................25.938 23.207 Fj\u00e1rm\u00f6gnun samtals ...........................................................................................................66.328 51.367 Eiginfj\u00e1rhlutfall .....................................................................................................................34% 38%", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__41": { "value": "25. \u00c1h\u00e6ttust\u00fdringF\u00e9lagi\u00f0 stendur frammi fyrir eftirfarandi megin \u00e1h\u00e6ttum vegna fj\u00e1rm\u00e1lagerninga:- \u00datl\u00e1na\u00e1h\u00e6tta- Lausafj\u00e1r\u00e1h\u00e6tta- Marka\u00f0s\u00e1h\u00e6tta- Rekstar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreindar \u00e1h\u00e6ttur samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir til a\u00f0 meta og st\u00fdra \u00e1h\u00e6ttunni.Stj\u00f3rn og stj\u00f3rnendur Kaldal\u00f3ns leitast vi\u00f0 a\u00f0 vi\u00f0halda g\u00f3\u00f0u eftirlitsumhverfi me\u00f0 skjalfestum stefnum, reglum ogverklagsferlum. Me\u00f0 \u00feeim h\u00e6tti er trygg\u00f0 skilvirkni \u00ed starfsemi f\u00e9lagsins, \u00e1rei\u00f0anleiki uppl\u00fdsinga og hl\u00fdtni vi\u00f0 l\u00f6g. \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\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 geturekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. \u00datl\u00e1na\u00e1h\u00e6tta er l\u00e1gm\u00f6rku\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 afla bankatrygginga e\u00f0asamb\u00e6rilegra trygginga fyrir nokkurra m\u00e1na\u00f0a leigu, en almennt er mi\u00f0a\u00f0 vi\u00f0 \u00feriggja m\u00e1na\u00f0a leigu en einstakaleigusamningar me\u00f0 tryggingar andvir\u00f0i sex m\u00e1na\u00f0a leigu. \u00de\u00e1 fylgist f\u00e9lagi\u00f0 me\u00f0 \u00fer\u00f3un \u00e1 st\u00e6r\u00f0 einstakraleigjenda. F\u00e9lagi\u00f0 fylgir eftir innheimtu \u00fatistandandi vi\u00f0skiptakrafna og ferlar \u00ed kringum innheimtu leigu eruendursko\u00f0a\u00f0ir reglulega til a\u00f0 l\u00e1gmarka \u00fatistandandi vi\u00f0skiptakr\u00f6fur. \u00datistandandi vi\u00f0skiptakr\u00f6fur eru yfirfarnarreglulega af stj\u00f3rnendum og stj\u00f3rn f\u00e9lagsins. Tekjur af st\u00e6rsta vi\u00f0skiptamanni samst\u00e6\u00f0unnar \u00e1ri\u00f0 2024 var um 11% af heildartekjum, samanbori\u00f0 vi\u00f0 10% \u00e1ri\u00f02023. Me\u00f0 st\u00e6kkandi eignasafni f\u00e9lagsins gera \u00e1\u00e6tlanir stj\u00f3rnenda r\u00e1\u00f0 fyrir a\u00f0 hlutfalli\u00f0 l\u00e6kki \u00e1 komandimisserum.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0ar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna e\u00f0a annarra krafna. Ni\u00f0urf\u00e6rslantekur mi\u00f0 af aldursgreindum kr\u00f6fum einstaka vi\u00f0skiptamanna og mati stj\u00f3rnenda \u00e1 tryggingast\u00f6\u00f0usamst\u00e6\u00f0unnar vegna \u00feessa. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna var 22,8 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2024 samanbori\u00f0 vi\u00f012,6 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2023. Langt\u00edmakr\u00f6fur tengdar s\u00f6lu eigna kjarnastarfsemi f\u00e9lagsins, sem f\u00f3r fram \u00e1\u00e1runum 2021 til 2023, voru afskrifa\u00f0ar \u00e1 \u00e1rinu samtals a\u00f0 fj\u00e1rh\u00e6\u00f0 230 millj\u00f3nir kr\u00f3na.Mesta m\u00f6gulega tap samt\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt vir\u00f0i \u00feeirra:B\u00f3kf\u00e6rt ver\u00f02024 2023Langt\u00edmakr\u00f6fur ....................................................................................................................29 210 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................624 1.041 Handb\u00e6rt f\u00e9 .........................................................................................................................1.727 1.830 2.379 3.081 \u00c1byrg\u00f0irKaldal\u00f3n hefur veitt d\u00f3tturf\u00e9l\u00f6gum \u00e1byrg\u00f0ir og m\u00f3\u00f0urf\u00e9lagi\u00f0 \u00fe\u00e1 \u00e1byrg\u00f0ara\u00f0ili einstakra bankal\u00e1na d\u00f3tturf\u00e9lagsme\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e1gmarka fj\u00e1rm\u00f6gnunarkostna\u00f0 f\u00e9lagsins. Engar sl\u00edkar \u00e1byrg\u00f0ir voru \u00ed gildi \u00ed lok \u00e1rs.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat tvo skuldabr\u00e9faflokka \u00fatgefna af Kaldal\u00f3ni trygg\u00f0ir undir almenna tryggingafyrirkomulagi\u00f0sem l\u00fdst er \u00ed grunnl\u00fdsingu f\u00e9lagsins vegna 30 milljar\u00f0a \u00fatg\u00e1furamma f\u00e9lagsins og a\u00f0gengilegt er \u00e1 vefsetrif\u00e9lagsins.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\u00e6rgjaldfalla. Samst\u00e6\u00f0an fylgist me\u00f0 lausafj\u00e1rst\u00f6\u00f0u sinni me\u00f0 greiningu \u00e1 gjalddaga fj\u00e1reigna og fj\u00e1rskulda til a\u00f0 getaendurgreitt allar skuldir \u00e1 gjalddaga og vi\u00f0hefur vinnubr\u00f6g\u00f0 sem tryggja a\u00f0 til sta\u00f0ar s\u00e9 n\u00e6gjanlegt laust f\u00e9 til a\u00f0geta m\u00e6tt fyrirsj\u00e1anlegum og \u00f3fyrirs\u00e9\u00f0um grei\u00f0sluskuldbindingum. F\u00e9lagi\u00f0 hefur \u00e1 reiknings\u00e1rinu gefi\u00f0 \u00fat v\u00edxla til6 m\u00e1na\u00f0a en jafnframt sami\u00f0 um l\u00e1nal\u00ednur, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 20.Taflan 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\u00favirtar samningsbundnar grei\u00f0slur.Sta\u00f0a 31. desember 2024 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................42.117 56.410 4.708 8.299 18.174 25.229 Vi\u00f0skiptaskuldir .....930 930 43.047 57.341 4.708 8.299 18.174 25.229 Sta\u00f0a 31. desember 2023 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................29.961 30.436 6.506 6.035 13.038 4.857 Vi\u00f0skiptaskuldir .....2.921 2.921 32.882 33.357 6.506 6.035 13.038 4.382 Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta samst\u00e6\u00f0unnar er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0sfl\u00e6\u00f0i fj\u00e1rm\u00e1lagerninga munisveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum sem hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i fj\u00e1rm\u00e1lagerninganna.Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk \u00e1samt \u00fev\u00ed a\u00f0 h\u00e1marka \u00e1vinningsamst\u00e6\u00f0unnar.Marka\u00f0s\u00e1h\u00e6tta - vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru \u00ed \u00edslenskum kr\u00f3num og a\u00f0 st\u00e6rstum hluta me\u00f0 breytilegum v\u00f6xtum. Fylgst er me\u00f0vaxta\u00e1h\u00e6ttu samst\u00e6\u00f0unnar me\u00f0 tilliti til \u00e1hrifa vaxtabreytinga \u00e1 rekstur f\u00e9lagsins.2024 2023Fj\u00e1rm\u00e1lagerningar me\u00f0 fasta vextiL\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................13.647 5.304 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................1.883 1.937 Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilega vextiHandb\u00e6rt f\u00e9 ......................................................................................................................... (1.727) (1.830)L\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................17.983 10.671 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................8.697 12.107 24.953 20.947 Breyting \u00e1 me\u00f0alv\u00f6xtum \u00e1rsins um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu samst\u00e6\u00f0unnar um 249,5 millj\u00f3nirkr\u00f3na (2023: 209,5 millj\u00f3nir kr\u00f3na) fyrir tekjuskatt vegna fj\u00e1rm\u00e1lagerninga \u00e1 breytilegum v\u00f6xtum. \u00deessi greining erunnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar.Marka\u00f0s\u00e1h\u00e6tta - ver\u00f0b\u00f3lgu\u00e1h\u00e6ttaHluti vaxtaberandi skuldir eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og hefur \u00fer\u00f3un neysluv\u00edsit\u00f6lu \u00fev\u00ed \u00e1hrif \u00e1b\u00f3kf\u00e6r\u00f0a st\u00f6\u00f0u l\u00e1nanna og sj\u00f3\u00f0streymi tengt \u00feeim. Breyting \u00e1 ver\u00f0b\u00f3lgu um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0)afkomu samst\u00e6\u00f0unnar um 136,5 millj\u00f3nir kr\u00f3na (2023: 53,0 millj\u00f3nir kr\u00f3na). \u00deessi greining er unnin me\u00f0 samah\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar. Meirihluti, e\u00f0a 94% af leigutekjum f\u00e9lagsinseru ver\u00f0trygg\u00f0ar me\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og 1% me\u00f0 byggingarv\u00edsit\u00f6lu.Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er skilgreind sem fj\u00e1rhagslegt tap vegna \u00f3fulln\u00e6gjandi verkferla e\u00f0a kerfa, mistaka starfsmanna,skipulagi og ytri \u00fe\u00e1ttum \u00f6\u00f0rum en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6ttu, vegna breytinga \u00e1 l\u00f6gum og almennumvi\u00f0horfum til stj\u00f3rnunarh\u00e1tta f\u00e9laganna. Rekstrar\u00e1h\u00e6tta er til sta\u00f0ar \u00ed allri starfsemi samst\u00e6\u00f0unnar. Stefnasamst\u00e6\u00f0unnar til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap er a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti. Til a\u00f0 draga \u00farrekstrar\u00e1h\u00e6ttu er komi\u00f0 \u00e1 a\u00f0skilna\u00f0i starfa, skr\u00e1ning verkferla, eftirlit me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g. \u00c1h\u00e6ttust\u00fdring eigin fj\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,\u00e1framhaldandi vaxtar og til a\u00f0 grei\u00f0a eigendum s\u00ednum ar\u00f0 til framt\u00ed\u00f0ar.F\u00e9lagi\u00f0 getur breytt ar\u00f0grei\u00f0slustefnu sinni, endurgreitt hlutaf\u00e9, gefi\u00f0 \u00fat n\u00fdtt hlutaf\u00e9 e\u00f0a selt eignir til a\u00f0 minnkaskuldir til a\u00f0 vi\u00f0halda og lagf\u00e6ra skipulag fj\u00e1rm\u00f6gnunar.Eftirfarandi tafla s\u00fdnir fj\u00e1rm\u00f6gnun samst\u00e6\u00f0unnar og eiginfj\u00e1rhlutfall:2024 2023L\u00e1nt\u00f6kur, langt\u00edma ..............................................................................................................37.748 22.695 L\u00e1nt\u00f6kur, skammt\u00edma .........................................................................................................4.369 7.295 Fr\u00e1dregi\u00f0: Handb\u00e6rt f\u00e9 ......................................................................................................(1.727) (1.830)Skuldir nett\u00f3 .........................................................................................................................40.390 28.160 Eigi\u00f0 f\u00e9 ..................................................................................................................................25.938 23.207 Fj\u00e1rm\u00f6gnun samtals ...........................................................................................................66.328 51.367 Eiginfj\u00e1rhlutfall .....................................................................................................................34% 38%", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__40": { "value": "25. \u00c1h\u00e6ttust\u00fdringF\u00e9lagi\u00f0 stendur frammi fyrir eftirfarandi megin \u00e1h\u00e6ttum vegna fj\u00e1rm\u00e1lagerninga:- \u00datl\u00e1na\u00e1h\u00e6tta- Lausafj\u00e1r\u00e1h\u00e6tta- Marka\u00f0s\u00e1h\u00e6tta- Rekstar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreindar \u00e1h\u00e6ttur samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir til a\u00f0 meta og st\u00fdra \u00e1h\u00e6ttunni.Stj\u00f3rn og stj\u00f3rnendur Kaldal\u00f3ns leitast vi\u00f0 a\u00f0 vi\u00f0halda g\u00f3\u00f0u eftirlitsumhverfi me\u00f0 skjalfestum stefnum, reglum ogverklagsferlum. Me\u00f0 \u00feeim h\u00e6tti er trygg\u00f0 skilvirkni \u00ed starfsemi f\u00e9lagsins, \u00e1rei\u00f0anleiki uppl\u00fdsinga og hl\u00fdtni vi\u00f0 l\u00f6g. \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\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 geturekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. \u00datl\u00e1na\u00e1h\u00e6tta er l\u00e1gm\u00f6rku\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 afla bankatrygginga e\u00f0asamb\u00e6rilegra trygginga fyrir nokkurra m\u00e1na\u00f0a leigu, en almennt er mi\u00f0a\u00f0 vi\u00f0 \u00feriggja m\u00e1na\u00f0a leigu en einstakaleigusamningar me\u00f0 tryggingar andvir\u00f0i sex m\u00e1na\u00f0a leigu. \u00de\u00e1 fylgist f\u00e9lagi\u00f0 me\u00f0 \u00fer\u00f3un \u00e1 st\u00e6r\u00f0 einstakraleigjenda. F\u00e9lagi\u00f0 fylgir eftir innheimtu \u00fatistandandi vi\u00f0skiptakrafna og ferlar \u00ed kringum innheimtu leigu eruendursko\u00f0a\u00f0ir reglulega til a\u00f0 l\u00e1gmarka \u00fatistandandi vi\u00f0skiptakr\u00f6fur. \u00datistandandi vi\u00f0skiptakr\u00f6fur eru yfirfarnarreglulega af stj\u00f3rnendum og stj\u00f3rn f\u00e9lagsins. Tekjur af st\u00e6rsta vi\u00f0skiptamanni samst\u00e6\u00f0unnar \u00e1ri\u00f0 2024 var um 11% af heildartekjum, samanbori\u00f0 vi\u00f0 10% \u00e1ri\u00f02023. Me\u00f0 st\u00e6kkandi eignasafni f\u00e9lagsins gera \u00e1\u00e6tlanir stj\u00f3rnenda r\u00e1\u00f0 fyrir a\u00f0 hlutfalli\u00f0 l\u00e6kki \u00e1 komandimisserum.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0ar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna e\u00f0a annarra krafna. Ni\u00f0urf\u00e6rslantekur mi\u00f0 af aldursgreindum kr\u00f6fum einstaka vi\u00f0skiptamanna og mati stj\u00f3rnenda \u00e1 tryggingast\u00f6\u00f0usamst\u00e6\u00f0unnar vegna \u00feessa. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna var 22,8 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2024 samanbori\u00f0 vi\u00f012,6 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2023. Langt\u00edmakr\u00f6fur tengdar s\u00f6lu eigna kjarnastarfsemi f\u00e9lagsins, sem f\u00f3r fram \u00e1\u00e1runum 2021 til 2023, voru afskrifa\u00f0ar \u00e1 \u00e1rinu samtals a\u00f0 fj\u00e1rh\u00e6\u00f0 230 millj\u00f3nir kr\u00f3na.Mesta m\u00f6gulega tap samt\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt vir\u00f0i \u00feeirra:B\u00f3kf\u00e6rt ver\u00f02024 2023Langt\u00edmakr\u00f6fur ....................................................................................................................29 210 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................624 1.041 Handb\u00e6rt f\u00e9 .........................................................................................................................1.727 1.830 2.379 3.081 \u00c1byrg\u00f0irKaldal\u00f3n hefur veitt d\u00f3tturf\u00e9l\u00f6gum \u00e1byrg\u00f0ir og m\u00f3\u00f0urf\u00e9lagi\u00f0 \u00fe\u00e1 \u00e1byrg\u00f0ara\u00f0ili einstakra bankal\u00e1na d\u00f3tturf\u00e9lagsme\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e1gmarka fj\u00e1rm\u00f6gnunarkostna\u00f0 f\u00e9lagsins. Engar sl\u00edkar \u00e1byrg\u00f0ir voru \u00ed gildi \u00ed lok \u00e1rs.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat tvo skuldabr\u00e9faflokka \u00fatgefna af Kaldal\u00f3ni trygg\u00f0ir undir almenna tryggingafyrirkomulagi\u00f0sem l\u00fdst er \u00ed grunnl\u00fdsingu f\u00e9lagsins vegna 30 milljar\u00f0a \u00fatg\u00e1furamma f\u00e9lagsins og a\u00f0gengilegt er \u00e1 vefsetrif\u00e9lagsins.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\u00e6rgjaldfalla. Samst\u00e6\u00f0an fylgist me\u00f0 lausafj\u00e1rst\u00f6\u00f0u sinni me\u00f0 greiningu \u00e1 gjalddaga fj\u00e1reigna og fj\u00e1rskulda til a\u00f0 getaendurgreitt allar skuldir \u00e1 gjalddaga og vi\u00f0hefur vinnubr\u00f6g\u00f0 sem tryggja a\u00f0 til sta\u00f0ar s\u00e9 n\u00e6gjanlegt laust f\u00e9 til a\u00f0geta m\u00e6tt fyrirsj\u00e1anlegum og \u00f3fyrirs\u00e9\u00f0um grei\u00f0sluskuldbindingum. F\u00e9lagi\u00f0 hefur \u00e1 reiknings\u00e1rinu gefi\u00f0 \u00fat v\u00edxla til6 m\u00e1na\u00f0a en jafnframt sami\u00f0 um l\u00e1nal\u00ednur, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 20.Taflan 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\u00favirtar samningsbundnar grei\u00f0slur.Sta\u00f0a 31. desember 2024 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................42.117 56.410 4.708 8.299 18.174 25.229 Vi\u00f0skiptaskuldir .....930 930 43.047 57.341 4.708 8.299 18.174 25.229 Sta\u00f0a 31. desember 2023 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................29.961 30.436 6.506 6.035 13.038 4.857 Vi\u00f0skiptaskuldir .....2.921 2.921 32.882 33.357 6.506 6.035 13.038 4.382 Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta samst\u00e6\u00f0unnar er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0sfl\u00e6\u00f0i fj\u00e1rm\u00e1lagerninga munisveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum sem hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i fj\u00e1rm\u00e1lagerninganna.Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk \u00e1samt \u00fev\u00ed a\u00f0 h\u00e1marka \u00e1vinningsamst\u00e6\u00f0unnar.Marka\u00f0s\u00e1h\u00e6tta - vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru \u00ed \u00edslenskum kr\u00f3num og a\u00f0 st\u00e6rstum hluta me\u00f0 breytilegum v\u00f6xtum. Fylgst er me\u00f0vaxta\u00e1h\u00e6ttu samst\u00e6\u00f0unnar me\u00f0 tilliti til \u00e1hrifa vaxtabreytinga \u00e1 rekstur f\u00e9lagsins.2024 2023Fj\u00e1rm\u00e1lagerningar me\u00f0 fasta vextiL\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................13.647 5.304 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................1.883 1.937 Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilega vextiHandb\u00e6rt f\u00e9 ......................................................................................................................... (1.727) (1.830)L\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................17.983 10.671 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................8.697 12.107 24.953 20.947 Breyting \u00e1 me\u00f0alv\u00f6xtum \u00e1rsins um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu samst\u00e6\u00f0unnar um 249,5 millj\u00f3nirkr\u00f3na (2023: 209,5 millj\u00f3nir kr\u00f3na) fyrir tekjuskatt vegna fj\u00e1rm\u00e1lagerninga \u00e1 breytilegum v\u00f6xtum. \u00deessi greining erunnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar.Marka\u00f0s\u00e1h\u00e6tta - ver\u00f0b\u00f3lgu\u00e1h\u00e6ttaHluti vaxtaberandi skuldir eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og hefur \u00fer\u00f3un neysluv\u00edsit\u00f6lu \u00fev\u00ed \u00e1hrif \u00e1b\u00f3kf\u00e6r\u00f0a st\u00f6\u00f0u l\u00e1nanna og sj\u00f3\u00f0streymi tengt \u00feeim. Breyting \u00e1 ver\u00f0b\u00f3lgu um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0)afkomu samst\u00e6\u00f0unnar um 136,5 millj\u00f3nir kr\u00f3na (2023: 53,0 millj\u00f3nir kr\u00f3na). \u00deessi greining er unnin me\u00f0 samah\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar. Meirihluti, e\u00f0a 94% af leigutekjum f\u00e9lagsinseru ver\u00f0trygg\u00f0ar me\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og 1% me\u00f0 byggingarv\u00edsit\u00f6lu.Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er skilgreind sem fj\u00e1rhagslegt tap vegna \u00f3fulln\u00e6gjandi verkferla e\u00f0a kerfa, mistaka starfsmanna,skipulagi og ytri \u00fe\u00e1ttum \u00f6\u00f0rum en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6ttu, vegna breytinga \u00e1 l\u00f6gum og almennumvi\u00f0horfum til stj\u00f3rnunarh\u00e1tta f\u00e9laganna. Rekstrar\u00e1h\u00e6tta er til sta\u00f0ar \u00ed allri starfsemi samst\u00e6\u00f0unnar. Stefnasamst\u00e6\u00f0unnar til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap er a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti. Til a\u00f0 draga \u00farrekstrar\u00e1h\u00e6ttu er komi\u00f0 \u00e1 a\u00f0skilna\u00f0i starfa, skr\u00e1ning verkferla, eftirlit me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g. \u00c1h\u00e6ttust\u00fdring eigin fj\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,\u00e1framhaldandi vaxtar og til a\u00f0 grei\u00f0a eigendum s\u00ednum ar\u00f0 til framt\u00ed\u00f0ar.F\u00e9lagi\u00f0 getur breytt ar\u00f0grei\u00f0slustefnu sinni, endurgreitt hlutaf\u00e9, gefi\u00f0 \u00fat n\u00fdtt hlutaf\u00e9 e\u00f0a selt eignir til a\u00f0 minnkaskuldir til a\u00f0 vi\u00f0halda og lagf\u00e6ra skipulag fj\u00e1rm\u00f6gnunar.Eftirfarandi tafla s\u00fdnir fj\u00e1rm\u00f6gnun samst\u00e6\u00f0unnar og eiginfj\u00e1rhlutfall:2024 2023L\u00e1nt\u00f6kur, langt\u00edma ..............................................................................................................37.748 22.695 L\u00e1nt\u00f6kur, skammt\u00edma .........................................................................................................4.369 7.295 Fr\u00e1dregi\u00f0: Handb\u00e6rt f\u00e9 ......................................................................................................(1.727) (1.830)Skuldir nett\u00f3 .........................................................................................................................40.390 28.160 Eigi\u00f0 f\u00e9 ..................................................................................................................................25.938 23.207 Fj\u00e1rm\u00f6gnun samtals ...........................................................................................................66.328 51.367 Eiginfj\u00e1rhlutfall .....................................................................................................................34% 38%", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__39": { "value": "25. \u00c1h\u00e6ttust\u00fdringF\u00e9lagi\u00f0 stendur frammi fyrir eftirfarandi megin \u00e1h\u00e6ttum vegna fj\u00e1rm\u00e1lagerninga:- \u00datl\u00e1na\u00e1h\u00e6tta- Lausafj\u00e1r\u00e1h\u00e6tta- Marka\u00f0s\u00e1h\u00e6tta- Rekstar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreindar \u00e1h\u00e6ttur samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir til a\u00f0 meta og st\u00fdra \u00e1h\u00e6ttunni.Stj\u00f3rn og stj\u00f3rnendur Kaldal\u00f3ns leitast vi\u00f0 a\u00f0 vi\u00f0halda g\u00f3\u00f0u eftirlitsumhverfi me\u00f0 skjalfestum stefnum, reglum ogverklagsferlum. Me\u00f0 \u00feeim h\u00e6tti er trygg\u00f0 skilvirkni \u00ed starfsemi f\u00e9lagsins, \u00e1rei\u00f0anleiki uppl\u00fdsinga og hl\u00fdtni vi\u00f0 l\u00f6g. \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\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 geturekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. \u00datl\u00e1na\u00e1h\u00e6tta er l\u00e1gm\u00f6rku\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 afla bankatrygginga e\u00f0asamb\u00e6rilegra trygginga fyrir nokkurra m\u00e1na\u00f0a leigu, en almennt er mi\u00f0a\u00f0 vi\u00f0 \u00feriggja m\u00e1na\u00f0a leigu en einstakaleigusamningar me\u00f0 tryggingar andvir\u00f0i sex m\u00e1na\u00f0a leigu. \u00de\u00e1 fylgist f\u00e9lagi\u00f0 me\u00f0 \u00fer\u00f3un \u00e1 st\u00e6r\u00f0 einstakraleigjenda. F\u00e9lagi\u00f0 fylgir eftir innheimtu \u00fatistandandi vi\u00f0skiptakrafna og ferlar \u00ed kringum innheimtu leigu eruendursko\u00f0a\u00f0ir reglulega til a\u00f0 l\u00e1gmarka \u00fatistandandi vi\u00f0skiptakr\u00f6fur. \u00datistandandi vi\u00f0skiptakr\u00f6fur eru yfirfarnarreglulega af stj\u00f3rnendum og stj\u00f3rn f\u00e9lagsins. Tekjur af st\u00e6rsta vi\u00f0skiptamanni samst\u00e6\u00f0unnar \u00e1ri\u00f0 2024 var um 11% af heildartekjum, samanbori\u00f0 vi\u00f0 10% \u00e1ri\u00f02023. Me\u00f0 st\u00e6kkandi eignasafni f\u00e9lagsins gera \u00e1\u00e6tlanir stj\u00f3rnenda r\u00e1\u00f0 fyrir a\u00f0 hlutfalli\u00f0 l\u00e6kki \u00e1 komandimisserum.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0ar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna e\u00f0a annarra krafna. Ni\u00f0urf\u00e6rslantekur mi\u00f0 af aldursgreindum kr\u00f6fum einstaka vi\u00f0skiptamanna og mati stj\u00f3rnenda \u00e1 tryggingast\u00f6\u00f0usamst\u00e6\u00f0unnar vegna \u00feessa. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna var 22,8 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2024 samanbori\u00f0 vi\u00f012,6 millj\u00f3nir kr\u00f3na \u00ed \u00e1rslok 2023. Langt\u00edmakr\u00f6fur tengdar s\u00f6lu eigna kjarnastarfsemi f\u00e9lagsins, sem f\u00f3r fram \u00e1\u00e1runum 2021 til 2023, voru afskrifa\u00f0ar \u00e1 \u00e1rinu samtals a\u00f0 fj\u00e1rh\u00e6\u00f0 230 millj\u00f3nir kr\u00f3na.Mesta m\u00f6gulega tap samt\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt vir\u00f0i \u00feeirra:B\u00f3kf\u00e6rt ver\u00f02024 2023Langt\u00edmakr\u00f6fur ....................................................................................................................29 210 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................624 1.041 Handb\u00e6rt f\u00e9 .........................................................................................................................1.727 1.830 2.379 3.081 \u00c1byrg\u00f0irKaldal\u00f3n hefur veitt d\u00f3tturf\u00e9l\u00f6gum \u00e1byrg\u00f0ir og m\u00f3\u00f0urf\u00e9lagi\u00f0 \u00fe\u00e1 \u00e1byrg\u00f0ara\u00f0ili einstakra bankal\u00e1na d\u00f3tturf\u00e9lagsme\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e1gmarka fj\u00e1rm\u00f6gnunarkostna\u00f0 f\u00e9lagsins. Engar sl\u00edkar \u00e1byrg\u00f0ir voru \u00ed gildi \u00ed lok \u00e1rs.F\u00e9lagi\u00f0 hefur gefi\u00f0 \u00fat tvo skuldabr\u00e9faflokka \u00fatgefna af Kaldal\u00f3ni trygg\u00f0ir undir almenna tryggingafyrirkomulagi\u00f0sem l\u00fdst er \u00ed grunnl\u00fdsingu f\u00e9lagsins vegna 30 milljar\u00f0a \u00fatg\u00e1furamma f\u00e9lagsins og a\u00f0gengilegt er \u00e1 vefsetrif\u00e9lagsins.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\u00e6rgjaldfalla. Samst\u00e6\u00f0an fylgist me\u00f0 lausafj\u00e1rst\u00f6\u00f0u sinni me\u00f0 greiningu \u00e1 gjalddaga fj\u00e1reigna og fj\u00e1rskulda til a\u00f0 getaendurgreitt allar skuldir \u00e1 gjalddaga og vi\u00f0hefur vinnubr\u00f6g\u00f0 sem tryggja a\u00f0 til sta\u00f0ar s\u00e9 n\u00e6gjanlegt laust f\u00e9 til a\u00f0geta m\u00e6tt fyrirsj\u00e1anlegum og \u00f3fyrirs\u00e9\u00f0um grei\u00f0sluskuldbindingum. F\u00e9lagi\u00f0 hefur \u00e1 reiknings\u00e1rinu gefi\u00f0 \u00fat v\u00edxla til6 m\u00e1na\u00f0a en jafnframt sami\u00f0 um l\u00e1nal\u00ednur, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 20.Taflan 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\u00favirtar samningsbundnar grei\u00f0slur.Sta\u00f0a 31. desember 2024 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................42.117 56.410 4.708 8.299 18.174 25.229 Vi\u00f0skiptaskuldir .....930 930 43.047 57.341 4.708 8.299 18.174 25.229 Sta\u00f0a 31. desember 2023 Sj\u00f3\u00f0streymiB\u00f3kf\u00e6rt skv. Innanver\u00f0 samningum 1 \u00e1rs 1 - 2 \u00e1r 2 - 5 \u00e1r Yfir 5 \u00e1rL\u00e1nt\u00f6kur .................29.961 30.436 6.506 6.035 13.038 4.857 Vi\u00f0skiptaskuldir .....2.921 2.921 32.882 33.357 6.506 6.035 13.038 4.382 Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta samst\u00e6\u00f0unnar er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0sfl\u00e6\u00f0i fj\u00e1rm\u00e1lagerninga munisveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum sem hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i fj\u00e1rm\u00e1lagerninganna.Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk \u00e1samt \u00fev\u00ed a\u00f0 h\u00e1marka \u00e1vinningsamst\u00e6\u00f0unnar.Marka\u00f0s\u00e1h\u00e6tta - vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru \u00ed \u00edslenskum kr\u00f3num og a\u00f0 st\u00e6rstum hluta me\u00f0 breytilegum v\u00f6xtum. Fylgst er me\u00f0vaxta\u00e1h\u00e6ttu samst\u00e6\u00f0unnar me\u00f0 tilliti til \u00e1hrifa vaxtabreytinga \u00e1 rekstur f\u00e9lagsins.2024 2023Fj\u00e1rm\u00e1lagerningar me\u00f0 fasta vextiL\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................13.647 5.304 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................1.883 1.937 Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilega vextiHandb\u00e6rt f\u00e9 ......................................................................................................................... (1.727) (1.830)L\u00e1nt\u00f6kur ver\u00f0trygg\u00f0ar ........................................................................................................17.983 10.671 L\u00e1nt\u00f6kur \u00f3ver\u00f0trygg\u00f0ar ......................................................................................................8.697 12.107 24.953 20.947 Breyting \u00e1 me\u00f0alv\u00f6xtum \u00e1rsins um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu samst\u00e6\u00f0unnar um 249,5 millj\u00f3nirkr\u00f3na (2023: 209,5 millj\u00f3nir kr\u00f3na) fyrir tekjuskatt vegna fj\u00e1rm\u00e1lagerninga \u00e1 breytilegum v\u00f6xtum. \u00deessi greining erunnin me\u00f0 sama h\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar.Marka\u00f0s\u00e1h\u00e6tta - ver\u00f0b\u00f3lgu\u00e1h\u00e6ttaHluti vaxtaberandi skuldir eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og hefur \u00fer\u00f3un neysluv\u00edsit\u00f6lu \u00fev\u00ed \u00e1hrif \u00e1b\u00f3kf\u00e6r\u00f0a st\u00f6\u00f0u l\u00e1nanna og sj\u00f3\u00f0streymi tengt \u00feeim. Breyting \u00e1 ver\u00f0b\u00f3lgu um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0)afkomu samst\u00e6\u00f0unnar um 136,5 millj\u00f3nir kr\u00f3na (2023: 53,0 millj\u00f3nir kr\u00f3na). \u00deessi greining er unnin me\u00f0 samah\u00e6tti fyrir \u00e1ri\u00f0 2023 og er mi\u00f0a\u00f0 vi\u00f0 allar a\u00f0rar forsendur \u00f3breyttar. Meirihluti, e\u00f0a 94% af leigutekjum f\u00e9lagsinseru ver\u00f0trygg\u00f0ar me\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s og 1% me\u00f0 byggingarv\u00edsit\u00f6lu.Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er skilgreind sem fj\u00e1rhagslegt tap vegna \u00f3fulln\u00e6gjandi verkferla e\u00f0a kerfa, mistaka starfsmanna,skipulagi og ytri \u00fe\u00e1ttum \u00f6\u00f0rum en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6ttu, vegna breytinga \u00e1 l\u00f6gum og almennumvi\u00f0horfum til stj\u00f3rnunarh\u00e1tta f\u00e9laganna. Rekstrar\u00e1h\u00e6tta er til sta\u00f0ar \u00ed allri starfsemi samst\u00e6\u00f0unnar. Stefnasamst\u00e6\u00f0unnar til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap er a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti. Til a\u00f0 draga \u00farrekstrar\u00e1h\u00e6ttu er komi\u00f0 \u00e1 a\u00f0skilna\u00f0i starfa, skr\u00e1ning verkferla, eftirlit me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g. \u00c1h\u00e6ttust\u00fdring eigin fj\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,\u00e1framhaldandi vaxtar og til a\u00f0 grei\u00f0a eigendum s\u00ednum ar\u00f0 til framt\u00ed\u00f0ar.F\u00e9lagi\u00f0 getur breytt ar\u00f0grei\u00f0slustefnu sinni, endurgreitt hlutaf\u00e9, gefi\u00f0 \u00fat n\u00fdtt hlutaf\u00e9 e\u00f0a selt eignir til a\u00f0 minnkaskuldir til a\u00f0 vi\u00f0halda og lagf\u00e6ra skipulag fj\u00e1rm\u00f6gnunar.Eftirfarandi tafla s\u00fdnir fj\u00e1rm\u00f6gnun samst\u00e6\u00f0unnar og eiginfj\u00e1rhlutfall:2024 2023L\u00e1nt\u00f6kur, langt\u00edma ..............................................................................................................37.748 22.695 L\u00e1nt\u00f6kur, skammt\u00edma .........................................................................................................4.369 7.295 Fr\u00e1dregi\u00f0: Handb\u00e6rt f\u00e9 ......................................................................................................(1.727) (1.830)Skuldir nett\u00f3 .........................................................................................................................40.390 28.160 Eigi\u00f0 f\u00e9 ..................................................................................................................................25.938 23.207 Fj\u00e1rm\u00f6gnun samtals ...........................................................................................................66.328 51.367 Eiginfj\u00e1rhlutfall .....................................................................................................................34% 38%", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__43": { "value": "26 Skuldbindingar og atbur\u00f0ir eftir lok reikningsskiladagsEngir atbur\u00f0ir sem gefa tilefni til lei\u00f0r\u00e9ttinga \u00ed \u00e1rsreikningi samst\u00e6\u00f0unnar eftir \u00e1ri\u00f0 2024 hafa komi\u00f0 upp eftirreikningsskiladag. Kaldal\u00f3n lauk st\u00e6kkun \u00e1 skuldabr\u00e9faflokknum KALD 041139 GB me\u00f0 s\u00f6lu \u00e1 skuldabr\u00e9fum fyrir 1.800 m.kr. \u00c1\u00e1v\u00f6xtunarkr\u00f6funni 3,9%. Heildarst\u00e6r\u00f0 flokksins \u00ed kj\u00f6lfar st\u00e6kkunar er \u00fev\u00ed 5.800 m.kr.Kaldal\u00f3n seldi v\u00edxil KALD 25 0901 \u00feann 25. febr\u00faar 2025, til uppgrei\u00f0slu \u00e1 v\u00edxli KALD 25 0303", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__44": { "value": "27 Reikningsskilaa\u00f0fer\u00f0irHelstu reikningsskilaa\u00f0fer\u00f0ir sem beitt var vi\u00f0 ger\u00f0 \u00feessara reikningsskila eru tilgreindar h\u00e9r \u00e1 eftir. \u00deessuma\u00f0fer\u00f0um var beitt \u00e1 samr\u00e6mdan h\u00e1tt \u00e1 b\u00e6\u00f0i t\u00edmabilin sem sett eru fram, nema anna\u00f0 s\u00e9 teki\u00f0 fram.27.a Samst\u00e6\u00f0ureikningsskil27.a.i D\u00f3tturf\u00e9l\u00f6gKaupa\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 semgangvir\u00f0i tilgreindra eigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0ateknar eru yfir \u00e1 vi\u00f0skiptadegi, auk kostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir og skuldirog skuldbindingar sem eru yfirteknar vi\u00f0 sameiningu fyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1ntillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem er umfram gangvir\u00f0i eignarhlutasamst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem fj\u00e1rfestingareign. Reikningsskild\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st e\u00f0a hluthafasamkomulag tryggiryfirr\u00e1\u00f0 f\u00e9lagsins \u00ed tilfelli Hafnagar\u00f0s ehf. Yfirr\u00e1\u00f0 eru skilgreind \u00ed samr\u00e6mi vi\u00f0 \u00e1kv\u00e6\u00f0i IFRS 10.Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 a\u00f0laga \u00fe\u00e6r a\u00f0fer\u00f0umsamst\u00e6\u00f0unnar. 27.a.ii Sameining d\u00f3tturf\u00e9lagaV\u00edsa\u00f0 er til sk\u00fdringar 21 vegna sameiningar d\u00f3tturf\u00e9laga \u00e1 \u00e1rinu.27.a.iii Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru rekstrareiningar sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00ed en hefur ekki yfirr\u00e1\u00f0 yfir. Fj\u00e1rfestingar \u00edhlutdeildarf\u00e9l\u00f6gum eru 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 tapi hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hlutur hennar \u00edhreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvartb\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00ed tapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meirien hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rir samst\u00e6\u00f0an ekki frekaritap nema h\u00fan hafi stofna\u00f0 til skuldbindinga e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6nd hlutdeildarf\u00e9lagsins. Samst\u00e6\u00f0an\u00f6\u00f0la\u00f0ist yfirr\u00e1\u00f0 yfir hlutdeildarf\u00e9lagi \u00e1 \u00e1rinu 2023 og er \u00fev\u00ed ekki lengur me\u00f0 hlutdeildarf\u00e9lag fr\u00e1 \u00feeim t\u00edma.27.a.iv Vi\u00f0skipti innan samst\u00e6\u00f0uVi\u00f0skipti milli f\u00e9laga \u00ed samst\u00e6\u00f0unni, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.27.a.v Yfirlit yfir heildarafkomuSamst\u00e6\u00f0an birtir eitt yfirlit yfir heildarafkomu en ekki s\u00e9rgreindan rekstrarreikning og s\u00e9rgreinda a\u00f0raheildarafkomu. Engar f\u00e6rslur voru \u00e1 a\u00f0ra heildarafkomu \u00e1 \u00e1rinu. 27.b Starfs\u00fe\u00e1ttaryfirlitRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar sem f\u00e6st vi\u00f0 a\u00f0 \u00fatvega tiltekna v\u00f6ru e\u00f0a \u00fej\u00f3nustu semer h\u00e1\u00f0 \u00f3l\u00edkum \u00fe\u00e1ttum var\u00f0andi \u00e1h\u00e6ttu og afkomu en \u00fe\u00e1 sem tengist \u00f6\u00f0rum rekstrarstarfs\u00fe\u00e1ttum samst\u00e6\u00f0unnar.Eins og er, \u00fe\u00e1 er starfsemi samst\u00e6\u00f0unnar f\u00f3lgin \u00ed a\u00f0 fj\u00e1rfesta og leigja \u00fat fasteignir. \u00de\u00e6r fasteignir eru af s\u00f6mu ger\u00f0og \u00e1 sama landssv\u00e6\u00f0i \u00feannig a\u00f0 \u00f6ll \u00e1h\u00e6tta og afkoma samst\u00e6\u00f0unnar er af sama toga. Samst\u00e6\u00f0an gerir ekkigreinarmun \u00e1 \u00e1h\u00e6ttu e\u00f0a rekstri \u00feessara fasteigna \u00ed s\u00ednum innri uppgj\u00f6rum og skilgreinir starfsemina sem einnstarfs\u00fe\u00e1tt. \u00de\u00f3 er v\u00edsa\u00f0 til sk\u00fdringar 10 vegna greiningar \u00e1 fj\u00e1rfestingareignum samst\u00e6\u00f0unnar.27.c Rekstrarreikningur27.c.i H\u00fasaleigutekjurH\u00fasaleigutekjur af fasteignum eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 undirliggjandi leigusamninga \u00e1rekstrar\u00e1rinu.27.c.ii Rekstrargj\u00f6ldRekstrargj\u00f6ld eru gjaldf\u00e6r\u00f0 \u00feegar \u00feau falla til \u00e1 reiknings\u00e1rinu.27.c.iii Matsbreyting fj\u00e1rfestingareignaBreytingar \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar undir matsbreyting fj\u00e1rfestingareigna \u00edrekstrarreikningi.Sj\u00e1 sk\u00fdringu 27.d um reikningsskilaa\u00f0fer\u00f0ir vi\u00f0 f\u00e6rslu fj\u00e1rfestingareigna.27.c.iv Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)Fj\u00e1rmunatekjur samanstanda af vaxtatekjum af kr\u00f6fum og bankainnst\u00e6\u00f0um. Vaxtatekjur eru f\u00e6r\u00f0ar \u00edrekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti og undirliggjandi samninga.Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning mi\u00f0a\u00f0vi\u00f0 virka vexti.27.c. Hlutdeild \u00ed rekstri hlutdeildarf\u00e9lagaBreytingar \u00e1 hlutdeildarf\u00e9l\u00f6gum sem f\u00e6r\u00f0 eru samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 (e: equity method) eru f\u00e6r\u00f0ar undirhlutdeild \u00ed rekstri hlutdeildarf\u00e9laga, \u00fear sem kaupsamningar kve\u00f0a ekki \u00e1 um anna\u00f0.27.c.v TekjuskatturGjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur er f\u00e6r\u00f0ur \u00edrekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00ed yfirlit um heildarafkomu, en \u00ed\u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar\u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningiannars vegar og skattver\u00f0i \u00feeirra hins vegar. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0s tekjuskatts er bygg\u00f0 \u00e1 uppgj\u00f6ri b\u00f3kf\u00e6r\u00f0s ver\u00f0seigna og skulda me\u00f0 \u00fev\u00ed a\u00f0 beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbinding erjafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00fea\u00f0 er tekjuskattur sem lag\u00f0ur er \u00e1 f\u00e9l\u00f6g af s\u00f6mu yfirv\u00f6ldum \u00e1sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skattasameiginlega.Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni.Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki.27.d Fj\u00e1rfestingareignirFj\u00e1rfestingareignir eru fasteignir e\u00f0a byggingarr\u00e9ttir sem eru \u00ed eigu samst\u00e6\u00f0unnar til a\u00f0 afla leigutekna e\u00f0a tilver\u00f0m\u00e6taaukningar e\u00f0a hvort tveggja. Fj\u00e1rfestingareignir eru ekki til nota \u00ed framlei\u00f0slu, frambo\u00f0i \u00e1 v\u00f6ru og\u00fej\u00f3nustu, eigin nota e\u00f0a til s\u00f6lu \u00ed reglubundinni starfsemi f\u00e9lagsins. Fj\u00e1rfestingareignir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed samr\u00e6mi vi\u00f0 sk\u00fdringu 10.Fj\u00e1rfestingareignir eru ekki afskrifa\u00f0ar og er \u00f6ll matsbreyting eignanna \u00f3innleyst.\u00cd upphafi eru fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar b\u00f3ka\u00f0ar \u00e1 kostna\u00f0arver\u00f0i, sem er samsett af kaupver\u00f0i og\u00f6llum beinum \u00fatgj\u00f6ldum vi\u00f0 a\u00f0 undirb\u00faa fasteignina til fyrirhuga\u00f0ra nota, \u00fear me\u00f0 tali\u00f0 kostna\u00f0ur vegna kaupa \u00e1fasteigninni. Kostna\u00f0ur sem fellur til \u00ed kj\u00f6lfar kaupa \u00e1 fj\u00e1rfestingareign \u00ed eigu samst\u00e6\u00f0unnar, sem b\u00e6tir vi\u00f0,endurn\u00fdjar e\u00f0a \u00fej\u00f3nustar fasteign, er a\u00f0eins eignf\u00e6r\u00f0ur ef hann uppfyllir almennar kr\u00f6fur um heimild tileignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. S\u00f6luhagna\u00f0ur og/e\u00f0a tap fj\u00e1rfestingareigna er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i og s\u00f6luver\u00f0i og er hann f\u00e6r\u00f0ur \u00ed rekstrarreikning.27.e LeigusamningarSamst\u00e6\u00f0an er leigutaki \u00e1 skammt\u00edmaleigusamningum sem eru \u00f3skuldbundnir og \u00fev\u00ed gjaldf\u00e6r\u00f0ir. L\u00f3\u00f0aleigusamningar er f\u00e6r\u00f0ir sem afnotaeign og leiguskuld \u00fear sem samst\u00e6\u00f0an leigir fr\u00e1 \u00feri\u00f0ja a\u00f0ila undirbyggingar og byggingarr\u00e9tti. Afnotaeign er f\u00e6r\u00f0 \u00e1 me\u00f0al fj\u00e1rfestingareigna og leiguskuldbinding me\u00f0allangt\u00edmaskulda.Afnotaeignir sem samst\u00e6\u00f0an f\u00e6rir vegna \u00feessara l\u00f3\u00f0aleigusamninga eru metnar \u00e1 gangvir\u00f0i \u00e1 hverjumreikningsskiladegi og eru ekki afskrifa\u00f0ar. Leiguskuldbinding er metin upphaflega mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0il\u00f3\u00f0aleigugrei\u00f0slna sem eru \u00f3greiddar \u00e1 upphafsdegi. L\u00f3\u00f0aleigugrei\u00f0slur eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota vaxtakj\u00f6rsamst\u00e6\u00f0unnar \u00e1 n\u00fdju l\u00e1nsf\u00e9 \u00fear sem innbygg\u00f0ir vextir liggja ekki fyrir. Mati\u00f0 er unni\u00f0 af starfsm\u00f6nnumm\u00f3\u00f0urf\u00e9lags. Eftir upphafsdag er leiguskuldbinding metin \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fevi a\u00f0 nota a\u00f0fer\u00f0virkra vaxta, l\u00f3\u00f0aleigugrei\u00f0slur eru eing\u00f6ngu vaxtagj\u00f6ld, sem f\u00e6r\u00f0 eru \u00ed rekstrarreikning, en engar afborganir eruvegna \u00feessara leiguskulda \u00fear sem \u00fe\u00e6r \u00ed e\u00f0li s\u00ednu hafa ekki endanlegan l\u00edft\u00edma. Mat afnotaeignar ogleiguskuldbindingar falla undir \u00ed \u00feri\u00f0ja \u00ferep flokkunarkerfi gagnvir\u00f0ismats og eru metnar sem sl\u00edkar.27.f Eignir til eigin notaEignir til eigin nota eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i sbr. IFRS 13 \u00fear sem eignin er tilb\u00fain til \u00fatleigu til \u00feri\u00f0ja a\u00f0ila. Sj\u00e1 n\u00e1narsk\u00fdringu 27.dKostna\u00f0ur sem fellur til vegna fj\u00e1rfestingar \u00ed eignum til eigin nota er eignf\u00e6r\u00f0ur \u00feegar hann fellur til, ef l\u00edklegt er a\u00f0framt\u00ed\u00f0arhagna\u00f0ur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og ef h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1\u00e1rei\u00f0anlegan h\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.Hagna\u00f0ur af s\u00f6lu eigna til eigin nota er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og er f\u00e6r\u00f0ur \u00edrekstrarreikning me\u00f0al annarra tekna, en tap me\u00f0al annars rekstrarkostna\u00f0ar.27.g Fj\u00e1rm\u00e1lagerningarTil fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar teljast vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur, handb\u00e6rt f\u00e9, l\u00e1nt\u00f6kur, vi\u00f0skiptaskuldirog a\u00f0rar skammt\u00edmaskuldir.Fj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. \u00deegar fj\u00e1rm\u00e1lagerningar eru ekkimetnir \u00e1 gangvir\u00f0i gegnum rekstrarreikning er allur beinn vi\u00f0skiptakostna\u00f0ur f\u00e6r\u00f0ur til h\u00e6kkunar \u00e1 vir\u00f0i \u00feeirra vi\u00f0upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Eftir upphaflega skr\u00e1ningu eru fj\u00e1rm\u00e1lagerningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti semgreinir h\u00e9r \u00e1 eftir.27.g.i Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 marka\u00f0. Sl\u00edkareignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum kostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1nog 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. 27.g.ii Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 samanstendur af lang st\u00e6rstum hluta af \u00f3bundnum bankainnst\u00e6\u00f0um og inneign \u00ed lausafj\u00e1rsj\u00f3\u00f0i.Handb\u00e6rt f\u00e9 f\u00e9lagsins er ekki ve\u00f0sett.27 Reikningsskilaa\u00f0fer\u00f0ir, framhald27.g Fj\u00e1rm\u00e1lagerningar, framhald27.g.iii Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0fr\u00e1dregnum skatta\u00e1hrifum. \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i,f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9.27.g.iv Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ast vi\u00f0 hagna\u00f0 \u00e1 veginn me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0ur er \u00e1hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut gerir r\u00e1\u00f0 fyrir \u00f6llum skuldbindingum f\u00e9lagsins vegna \u00fatg\u00e1fuhlutafj\u00e1r, \u00f3h\u00e1\u00f0 \u00fev\u00ed hvort \u00f3vissa s\u00e9 um a\u00f0 gefa \u00feurfi \u00fat n\u00fdtt hlutaf\u00e9 til a\u00f0 efna \u00fe\u00e6r skuldbindingar. Sj\u00e1 n\u00e1narsk\u00fdringu 17.27.g.v Fj\u00e1rskuldirUpphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrarskr\u00e1ningar eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1reignum og -skuldum erjafna\u00f0 saman \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um.27.h Vir\u00f0isr\u00fdrnun fj\u00e1reigna\u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9u v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign telst veravir\u00f0isr\u00fdr\u00f0 ef v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflegri f\u00e6rslufj\u00e1reignar benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0 og h\u00e6gt er a\u00f0meta vir\u00f0i eignarinnar \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annarsvegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun fj\u00e1reignatil s\u00f6lu er \u00e1kvar\u00f0a\u00f0 me\u00f0 hli\u00f0sj\u00f3n af gangvir\u00f0i \u00feeirra \u00e1 hverjum t\u00edma. Einstakar mikilv\u00e6gar fj\u00e1reignir eru pr\u00f3fa\u00f0ars\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. A\u00f0rar fj\u00e1reignir eru flokka\u00f0ar saman eftir l\u00e1ns\u00e1h\u00e6ttueinkennum og hverflokkur metinn s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. S\u00e9 v\u00edsbending um vir\u00f0isr\u00fdrnun og f\u00e6ra ber vir\u00f0isr\u00fdrnun erh\u00fan gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Ver\u00f0i atbur\u00f0ur eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0 sem ley\u00f0ir til \u00feess a\u00f0 h\u00e6gt s\u00e9 a\u00f0bakf\u00e6ra hana er h\u00fan bakf\u00e6r\u00f0 \u00ed rekstrarreikningi.27.i Skilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar f\u00e9lagsins, skv. IAS 24, eru hluthafar sem hafa veruleg \u00e1hrif \u00e1 starfsemi f\u00e9lagsins, lykilstj\u00f3rnendur ogstj\u00f3rnarmenn og fj\u00f6lskyldume\u00f0limir \u00feeirra. Vi\u00f0skipti \u00e1 milli f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru skilgreind semtengdir a\u00f0ilar, hafa veri\u00f0 f\u00e6r\u00f0 \u00fat \u00ed samst\u00e6\u00f0ureikningsskilum.27.j Skuldbindingar og a\u00f0rar skuldirA\u00f0rar skuldbindingar og a\u00f0rar skuldir eru f\u00e6r\u00f0ar \u00feegar samst\u00e6\u00f0an hefur teki\u00f0 \u00e1 sig skuldbindingu vegna li\u00f0innaatbur\u00f0a, l\u00edkur eru taldar \u00e1 a\u00f0 til grei\u00f0slu \u00feeirra komi og h\u00e6gt er a\u00f0 m\u00e6la \u00fe\u00e6r me\u00f0 \u00e1byggilegum h\u00e6tti.27 Reikningsskilaa\u00f0fer\u00f0ir, framhald27.k Breytingar \u00e1 reikningsskilaa\u00f0fer\u00f0um og framsetningu27.k.i Reikningsskilasta\u00f0lar, lagf\u00e6ringar og t\u00falkanir sem t\u00f3ku gildi 1. jan\u00faar 2024Samst\u00e6\u00f0an hefur beitt eftirfarandi sta\u00f0li og breytingum \u00ed fyrsta skipti fyrir reiknings\u00e1ri\u00f0 sem h\u00f3fst 1. Jan\u00faar 2024. IAS 1 - Flokkun skulda sem skammt\u00edmaskuldir e\u00f0a langt\u00edmaskuldir og langt\u00edmaskuldir me\u00f0 l\u00e1naskilm\u00e1lum.N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiN\u00fdr sta\u00f0all IFRS 18 - Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum (gildir fyrir t\u00edmabil sem hefjast 1. jan\u00faar 2027 e\u00f0a s\u00ed\u00f0ar). - IFRS 18 mun koma \u00ed sta\u00f0 n\u00faverandi sta\u00f0als, IAS 1 Framsetning reikningsskila, \u00fear sem n\u00fdjar kr\u00f6fur eru kynntar en markmi\u00f0i\u00f0 me\u00f0 sta\u00f0linum er a\u00f0 n\u00e1 frekari samanbur\u00f0arh\u00e6fni \u00e1 fj\u00e1rhagslegrar frammist\u00f6\u00f0u samb\u00e6rilegra a\u00f0ila og veita meiri vi\u00f0eigandi uppl\u00fdsingar og gagns\u00e6i fyrir notendur. Jafnvel \u00fe\u00f3 a\u00f0 IFRS 18 hafi ekki \u00e1hrif \u00e1 f\u00e6rslu e\u00f0a mat \u00e1 li\u00f0um \u00ed reikningsskilum, er b\u00faist vi\u00f0 a\u00f0 \u00e1hrif hans \u00e1 framsetningu og uppl\u00fdsingagj\u00f6f ver\u00f0i v\u00ed\u00f0t\u00e6k. - Stj\u00f3rnendur eru a\u00f0 leggja mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 18. - Samst\u00e6\u00f0an mun beita n\u00fdja sta\u00f0linum fr\u00e1 gildist\u00f6kudegi hans, 1. jan\u00faar 2027. Krafa er um a\u00f0 beita sta\u00f0linum afturvirkt og \u00fev\u00ed ver\u00f0a samanbur\u00f0aruppl\u00fdsingar fyrir reiknings\u00e1ri\u00f0 sem l\u00fdkur 31. desember 2026 endurbirtar \u00ed samr\u00e6mi vi\u00f0 IFRS 18.27.k.ii Innlei\u00f0ing sta\u00f0la fyrir gildist\u00f6kut\u00edma \u00feeirraSamst\u00e6\u00f0an innleiddi enga sta\u00f0la fyrir gildist\u00f6kut\u00edma \u00feeirra \u00e1 uppgj\u00f6rst\u00edmabilinu. Nokkrir al\u00fej\u00f3\u00f0legirreikningsskilasta\u00f0lar taka gildi \u00e1 fj\u00e1rhags\u00e1rinu 2024. F\u00e9lagi\u00f0 gerir ekki r\u00e1\u00f0 fyrir a\u00f0 breytingar \u00e1 \u00feeim st\u00f6\u00f0lum e\u00f0at\u00falkunum munu hafa veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar.27.l Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra f\u00e9laga \u00ed samst\u00e6\u00f0u \u00e1 gengivi\u00f0skiptadags. Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00e1 rekstrarreikning.", "dimensions": { "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__45-1": { "value": "27.a.i D\u00f3tturf\u00e9l\u00f6gKaupa\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 semgangvir\u00f0i tilgreindra eigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0ateknar eru yfir \u00e1 vi\u00f0skiptadegi, auk kostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir og skuldirog skuldbindingar sem eru yfirteknar vi\u00f0 sameiningu fyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1ntillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem er umfram gangvir\u00f0i eignarhlutasamst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem fj\u00e1rfestingareign. Reikningsskild\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st e\u00f0a hluthafasamkomulag tryggiryfirr\u00e1\u00f0 f\u00e9lagsins \u00ed tilfelli Hafnagar\u00f0s ehf. Yfirr\u00e1\u00f0 eru skilgreind \u00ed samr\u00e6mi vi\u00f0 \u00e1kv\u00e6\u00f0i IFRS 10.Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 a\u00f0laga \u00fe\u00e6r a\u00f0fer\u00f0umsamst\u00e6\u00f0unnar.27.a.ii Sameining d\u00f3tturf\u00e9lagaV\u00edsa\u00f0 er til sk\u00fdringar 21 vegna sameiningar d\u00f3tturf\u00e9laga \u00e1 \u00e1rinu.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__47-1": { "value": "27.a.iii Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru rekstrareiningar sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00ed en hefur ekki yfirr\u00e1\u00f0 yfir. Fj\u00e1rfestingar \u00edhlutdeildarf\u00e9l\u00f6gum eru 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 tapi hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hlutur hennar \u00edhreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvartb\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutur samst\u00e6\u00f0unnar \u00ed tapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meirien hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0ar vi\u00f0skiptakr\u00f6fur, f\u00e6rir samst\u00e6\u00f0an ekki frekaritap nema h\u00fan hafi stofna\u00f0 til skuldbindinga e\u00f0a innt af hendi grei\u00f0slur fyrir h\u00f6nd hlutdeildarf\u00e9lagsins. Samst\u00e6\u00f0an\u00f6\u00f0la\u00f0ist yfirr\u00e1\u00f0 yfir hlutdeildarf\u00e9lagi \u00e1 \u00e1rinu 2023 og er \u00fev\u00ed ekki lengur me\u00f0 hlutdeildarf\u00e9lag fr\u00e1 \u00feeim t\u00edma.27.c. Hlutdeild \u00ed rekstri hlutdeildarf\u00e9lagaBreytingar \u00e1 hlutdeildarf\u00e9l\u00f6gum sem f\u00e6r\u00f0 eru samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 (e: equity method) eru f\u00e6r\u00f0ar undirhlutdeild \u00ed rekstri hlutdeildarf\u00e9laga, \u00fear sem kaupsamningar kve\u00f0a ekki \u00e1 um anna\u00f0.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__48-1": { "value": "27.a.iv Vi\u00f0skipti innan samst\u00e6\u00f0uVi\u00f0skipti milli f\u00e9laga \u00ed samst\u00e6\u00f0unni, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.27.i Skilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar f\u00e9lagsins, skv. IAS 24, eru hluthafar sem hafa veruleg \u00e1hrif \u00e1 starfsemi f\u00e9lagsins, lykilstj\u00f3rnendur ogstj\u00f3rnarmenn og fj\u00f6lskyldume\u00f0limir \u00feeirra. Vi\u00f0skipti \u00e1 milli f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru skilgreind semtengdir a\u00f0ilar, hafa veri\u00f0 f\u00e6r\u00f0 \u00fat \u00ed samst\u00e6\u00f0ureikningsskilum.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTransactionsWithRelatedPartiesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__49-1": { "value": "27.a.v Yfirlit yfir heildarafkomuSamst\u00e6\u00f0an birtir eitt yfirlit yfir heildarafkomu en ekki s\u00e9rgreindan rekstrarreikning og s\u00e9rgreinda a\u00f0raheildarafkomu. Engar f\u00e6rslur voru \u00e1 a\u00f0ra heildarafkomu \u00e1 \u00e1rinu.27.k Breytingar \u00e1 reikningsskilaa\u00f0fer\u00f0um og framsetningu27.k.i Reikningsskilasta\u00f0lar, lagf\u00e6ringar og t\u00falkanir sem t\u00f3ku gildi 1. jan\u00faar 2024Samst\u00e6\u00f0an hefur beitt eftirfarandi sta\u00f0li og breytingum \u00ed fyrsta skipti fyrir reiknings\u00e1ri\u00f0 sem h\u00f3fst 1. Jan\u00faar 2024. IAS 1 - Flokkun skulda sem skammt\u00edmaskuldir e\u00f0a langt\u00edmaskuldir og langt\u00edmaskuldir me\u00f0 l\u00e1naskilm\u00e1lum.N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiN\u00fdr sta\u00f0all IFRS 18 - Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum (gildir fyrir t\u00edmabil sem hefjast 1. jan\u00faar 2027 e\u00f0a s\u00ed\u00f0ar). - IFRS 18 mun koma \u00ed sta\u00f0 n\u00faverandi sta\u00f0als, IAS 1 Framsetning reikningsskila, \u00fear sem n\u00fdjar kr\u00f6fur eru kynntar en markmi\u00f0i\u00f0 me\u00f0 sta\u00f0linum er a\u00f0 n\u00e1 frekari samanbur\u00f0arh\u00e6fni \u00e1 fj\u00e1rhagslegrar frammist\u00f6\u00f0u samb\u00e6rilegra a\u00f0ila og veita meiri vi\u00f0eigandi uppl\u00fdsingar og gagns\u00e6i fyrir notendur. Jafnvel \u00fe\u00f3 a\u00f0 IFRS 18 hafi ekki \u00e1hrif \u00e1 f\u00e6rslu e\u00f0a mat \u00e1 li\u00f0um \u00ed reikningsskilum, er b\u00faist vi\u00f0 a\u00f0 \u00e1hrif hans \u00e1 framsetningu og uppl\u00fdsingagj\u00f6f ver\u00f0i v\u00ed\u00f0t\u00e6k. - Stj\u00f3rnendur eru a\u00f0 leggja mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 18. - Samst\u00e6\u00f0an mun beita n\u00fdja sta\u00f0linum fr\u00e1 gildist\u00f6kudegi hans, 1. jan\u00faar 2027. Krafa er um a\u00f0 beita sta\u00f0linum afturvirkt og \u00fev\u00ed ver\u00f0a samanbur\u00f0aruppl\u00fdsingar fyrir reiknings\u00e1ri\u00f0 sem l\u00fdkur 31. desember 2026 endurbirtar \u00ed samr\u00e6mi vi\u00f0 IFRS 18.27.k.ii Innlei\u00f0ing sta\u00f0la fyrir gildist\u00f6kut\u00edma \u00feeirraSamst\u00e6\u00f0an innleiddi enga sta\u00f0la fyrir gildist\u00f6kut\u00edma \u00feeirra \u00e1 uppgj\u00f6rst\u00edmabilinu. Nokkrir al\u00fej\u00f3\u00f0legirreikningsskilasta\u00f0lar taka gildi \u00e1 fj\u00e1rhags\u00e1rinu 2024. F\u00e9lagi\u00f0 gerir ekki r\u00e1\u00f0 fyrir a\u00f0 breytingar \u00e1 \u00feeim st\u00f6\u00f0lum e\u00f0at\u00falkunum munu hafa veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar.", "dimensions": { "concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__50-1": { "value": "27.b Starfs\u00fe\u00e1ttaryfirlitRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar sem f\u00e6st vi\u00f0 a\u00f0 \u00fatvega tiltekna v\u00f6ru e\u00f0a \u00fej\u00f3nustu semer h\u00e1\u00f0 \u00f3l\u00edkum \u00fe\u00e1ttum var\u00f0andi \u00e1h\u00e6ttu og afkomu en \u00fe\u00e1 sem tengist \u00f6\u00f0rum rekstrarstarfs\u00fe\u00e1ttum samst\u00e6\u00f0unnar.Eins og er, \u00fe\u00e1 er starfsemi samst\u00e6\u00f0unnar f\u00f3lgin \u00ed a\u00f0 fj\u00e1rfesta og leigja \u00fat fasteignir. \u00de\u00e6r fasteignir eru af s\u00f6mu ger\u00f0og \u00e1 sama landssv\u00e6\u00f0i \u00feannig a\u00f0 \u00f6ll \u00e1h\u00e6tta og afkoma samst\u00e6\u00f0unnar er af sama toga. Samst\u00e6\u00f0an gerir ekkigreinarmun \u00e1 \u00e1h\u00e6ttu e\u00f0a rekstri \u00feessara fasteigna \u00ed s\u00ednum innri uppgj\u00f6rum og skilgreinir starfsemina sem einnstarfs\u00fe\u00e1tt. \u00de\u00f3 er v\u00edsa\u00f0 til sk\u00fdringar 10 vegna greiningar \u00e1 fj\u00e1rfestingareignum samst\u00e6\u00f0unnar.27.c.iii Matsbreyting fj\u00e1rfestingareignaBreytingar \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar undir matsbreyting fj\u00e1rfestingareigna \u00edrekstrarreikningi.Sj\u00e1 sk\u00fdringu 27.d um reikningsskilaa\u00f0fer\u00f0ir vi\u00f0 f\u00e6rslu fj\u00e1rfestingareigna.27.d Fj\u00e1rfestingareignirFj\u00e1rfestingareignir eru fasteignir e\u00f0a byggingarr\u00e9ttir sem eru \u00ed eigu samst\u00e6\u00f0unnar til a\u00f0 afla leigutekna e\u00f0a tilver\u00f0m\u00e6taaukningar e\u00f0a hvort tveggja. Fj\u00e1rfestingareignir eru ekki til nota \u00ed framlei\u00f0slu, frambo\u00f0i \u00e1 v\u00f6ru og\u00fej\u00f3nustu, eigin nota e\u00f0a til s\u00f6lu \u00ed reglubundinni starfsemi f\u00e9lagsins. Fj\u00e1rfestingareignir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed samr\u00e6mi vi\u00f0 sk\u00fdringu 10.Fj\u00e1rfestingareignir eru ekki afskrifa\u00f0ar og er \u00f6ll matsbreyting eignanna \u00f3innleyst.\u00cd upphafi eru fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar b\u00f3ka\u00f0ar \u00e1 kostna\u00f0arver\u00f0i, sem er samsett af kaupver\u00f0i og\u00f6llum beinum \u00fatgj\u00f6ldum vi\u00f0 a\u00f0 undirb\u00faa fasteignina til fyrirhuga\u00f0ra nota, \u00fear me\u00f0 tali\u00f0 kostna\u00f0ur vegna kaupa \u00e1fasteigninni. Kostna\u00f0ur sem fellur til \u00ed kj\u00f6lfar kaupa \u00e1 fj\u00e1rfestingareign \u00ed eigu samst\u00e6\u00f0unnar, sem b\u00e6tir vi\u00f0,endurn\u00fdjar e\u00f0a \u00fej\u00f3nustar fasteign, er a\u00f0eins eignf\u00e6r\u00f0ur ef hann uppfyllir almennar kr\u00f6fur um heimild tileignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. S\u00f6luhagna\u00f0ur og/e\u00f0a tap fj\u00e1rfestingareigna er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i og s\u00f6luver\u00f0i og er hann f\u00e6r\u00f0ur \u00ed rekstrarreikning.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__51": { "value": "27.c.i H\u00fasaleigutekjurH\u00fasaleigutekjur af fasteignum eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 undirliggjandi leigusamninga \u00e1rekstrar\u00e1rinu.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__52": { "value": "27.c.ii Rekstrargj\u00f6ldRekstrargj\u00f6ld eru gjaldf\u00e6r\u00f0 \u00feegar \u00feau falla til \u00e1 reiknings\u00e1rinu.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__54": { "value": "27.c.iv Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)Fj\u00e1rmunatekjur samanstanda af vaxtatekjum af kr\u00f6fum og bankainnst\u00e6\u00f0um. Vaxtatekjur eru f\u00e6r\u00f0ar \u00edrekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti og undirliggjandi samninga.Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning mi\u00f0a\u00f0vi\u00f0 virka vexti.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__56": { "value": "27.c.v TekjuskatturGjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur er f\u00e6r\u00f0ur \u00edrekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00ed yfirlit um heildarafkomu, en \u00ed\u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar\u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningiannars vegar og skattver\u00f0i \u00feeirra hins vegar. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0s tekjuskatts er bygg\u00f0 \u00e1 uppgj\u00f6ri b\u00f3kf\u00e6r\u00f0s ver\u00f0seigna og skulda me\u00f0 \u00fev\u00ed a\u00f0 beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbinding erjafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00fea\u00f0 er tekjuskattur sem lag\u00f0ur er \u00e1 f\u00e9l\u00f6g af s\u00f6mu yfirv\u00f6ldum \u00e1sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skattasameiginlega.Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni.Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__58": { "value": "27.e LeigusamningarSamst\u00e6\u00f0an er leigutaki \u00e1 skammt\u00edmaleigusamningum sem eru \u00f3skuldbundnir og \u00fev\u00ed gjaldf\u00e6r\u00f0ir. L\u00f3\u00f0aleigusamningar er f\u00e6r\u00f0ir sem afnotaeign og leiguskuld \u00fear sem samst\u00e6\u00f0an leigir fr\u00e1 \u00feri\u00f0ja a\u00f0ila undirbyggingar og byggingarr\u00e9tti. Afnotaeign er f\u00e6r\u00f0 \u00e1 me\u00f0al fj\u00e1rfestingareigna og leiguskuldbinding me\u00f0allangt\u00edmaskulda.Afnotaeignir sem samst\u00e6\u00f0an f\u00e6rir vegna \u00feessara l\u00f3\u00f0aleigusamninga eru metnar \u00e1 gangvir\u00f0i \u00e1 hverjumreikningsskiladegi og eru ekki afskrifa\u00f0ar. Leiguskuldbinding er metin upphaflega mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0il\u00f3\u00f0aleigugrei\u00f0slna sem eru \u00f3greiddar \u00e1 upphafsdegi. L\u00f3\u00f0aleigugrei\u00f0slur eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota vaxtakj\u00f6rsamst\u00e6\u00f0unnar \u00e1 n\u00fdju l\u00e1nsf\u00e9 \u00fear sem innbygg\u00f0ir vextir liggja ekki fyrir. Mati\u00f0 er unni\u00f0 af starfsm\u00f6nnumm\u00f3\u00f0urf\u00e9lags. Eftir upphafsdag er leiguskuldbinding metin \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fevi a\u00f0 nota a\u00f0fer\u00f0virkra vaxta, l\u00f3\u00f0aleigugrei\u00f0slur eru eing\u00f6ngu vaxtagj\u00f6ld, sem f\u00e6r\u00f0 eru \u00ed rekstrarreikning, en engar afborganir eruvegna \u00feessara leiguskulda \u00fear sem \u00fe\u00e6r \u00ed e\u00f0li s\u00ednu hafa ekki endanlegan l\u00edft\u00edma. Mat afnotaeignar ogleiguskuldbindingar falla undir \u00ed \u00feri\u00f0ja \u00ferep flokkunarkerfi gagnvir\u00f0ismats og eru metnar sem sl\u00edkar.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__59-1": { "value": "27.f Eignir til eigin notaEignir til eigin nota eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i sbr. IFRS 13 \u00fear sem eignin er tilb\u00fain til \u00fatleigu til \u00feri\u00f0ja a\u00f0ila. Sj\u00e1 n\u00e1narsk\u00fdringu 27.dKostna\u00f0ur sem fellur til vegna fj\u00e1rfestingar \u00ed eignum til eigin nota er eignf\u00e6r\u00f0ur \u00feegar hann fellur til, ef l\u00edklegt er a\u00f0framt\u00ed\u00f0arhagna\u00f0ur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og ef h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1\u00e1rei\u00f0anlegan h\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.Hagna\u00f0ur af s\u00f6lu eigna til eigin nota er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og er f\u00e6r\u00f0ur \u00edrekstrarreikning me\u00f0al annarra tekna, en tap me\u00f0al annars rekstrarkostna\u00f0ar.27.g.i Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 marka\u00f0. Sl\u00edkareignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum kostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1nog 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.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__60": { "value": "27.g Fj\u00e1rm\u00e1lagerningarTil fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar teljast vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur, handb\u00e6rt f\u00e9, l\u00e1nt\u00f6kur, vi\u00f0skiptaskuldirog a\u00f0rar skammt\u00edmaskuldir.Fj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. \u00deegar fj\u00e1rm\u00e1lagerningar eru ekkimetnir \u00e1 gangvir\u00f0i gegnum rekstrarreikning er allur beinn vi\u00f0skiptakostna\u00f0ur f\u00e6r\u00f0ur til h\u00e6kkunar \u00e1 vir\u00f0i \u00feeirra vi\u00f0upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Eftir upphaflega skr\u00e1ningu eru fj\u00e1rm\u00e1lagerningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti semgreinir h\u00e9r \u00e1 eftir.27.g.i Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 marka\u00f0. Sl\u00edkareignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum kostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1nog 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. 27.g.ii Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 samanstendur af lang st\u00e6rstum hluta af \u00f3bundnum bankainnst\u00e6\u00f0um og inneign \u00ed lausafj\u00e1rsj\u00f3\u00f0i.Handb\u00e6rt f\u00e9 f\u00e9lagsins er ekki ve\u00f0sett.27 Reikningsskilaa\u00f0fer\u00f0ir, framhald27.g Fj\u00e1rm\u00e1lagerningar, framhald27.g.iii Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0fr\u00e1dregnum skatta\u00e1hrifum. \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i,f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9.27.g.iv Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ast vi\u00f0 hagna\u00f0 \u00e1 veginn me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0ur er \u00e1hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut gerir r\u00e1\u00f0 fyrir \u00f6llum skuldbindingum f\u00e9lagsins vegna \u00fatg\u00e1fuhlutafj\u00e1r, \u00f3h\u00e1\u00f0 \u00fev\u00ed hvort \u00f3vissa s\u00e9 um a\u00f0 gefa \u00feurfi \u00fat n\u00fdtt hlutaf\u00e9 til a\u00f0 efna \u00fe\u00e6r skuldbindingar. Sj\u00e1 n\u00e1narsk\u00fdringu 17.27.g.v Fj\u00e1rskuldirUpphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrarskr\u00e1ningar eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1reignum og -skuldum erjafna\u00f0 saman \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__62": { "value": "27.g.ii Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 samanstendur af lang st\u00e6rstum hluta af \u00f3bundnum bankainnst\u00e6\u00f0um og inneign \u00ed lausafj\u00e1rsj\u00f3\u00f0i.Handb\u00e6rt f\u00e9 f\u00e9lagsins er ekki ve\u00f0sett.27 Reikningsskilaa\u00f0fer\u00f0ir, framhald27.g Fj\u00e1rm\u00e1lagerningar, framhald", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__63": { "value": "27.g.iii Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0fr\u00e1dregnum skatta\u00e1hrifum. \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i,f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__64": { "value": "27.g.iv Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ast vi\u00f0 hagna\u00f0 \u00e1 veginn me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0ur er \u00e1hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut gerir r\u00e1\u00f0 fyrir \u00f6llum skuldbindingum f\u00e9lagsins vegna \u00fatg\u00e1fuhlutafj\u00e1r, \u00f3h\u00e1\u00f0 \u00fev\u00ed hvort \u00f3vissa s\u00e9 um a\u00f0 gefa \u00feurfi \u00fat n\u00fdtt hlutaf\u00e9 til a\u00f0 efna \u00fe\u00e6r skuldbindingar. Sj\u00e1 n\u00e1narsk\u00fdringu 17.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__65-1": { "value": "27.g.v Fj\u00e1rskuldirUpphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrarskr\u00e1ningar eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1reignum og -skuldum erjafna\u00f0 saman \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um.27.j Skuldbindingar og a\u00f0rar skuldirA\u00f0rar skuldbindingar og a\u00f0rar skuldir eru f\u00e6r\u00f0ar \u00feegar samst\u00e6\u00f0an hefur teki\u00f0 \u00e1 sig skuldbindingu vegna li\u00f0innaatbur\u00f0a, l\u00edkur eru taldar \u00e1 a\u00f0 til grei\u00f0slu \u00feeirra komi og h\u00e6gt er a\u00f0 m\u00e6la \u00fe\u00e6r me\u00f0 \u00e1byggilegum h\u00e6tti.27 Reikningsskilaa\u00f0fer\u00f0ir, framhald", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__67": { "value": "27.h Vir\u00f0isr\u00fdrnun fj\u00e1reigna\u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9u v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign telst veravir\u00f0isr\u00fdr\u00f0 ef v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflegri f\u00e6rslufj\u00e1reignar benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0 og h\u00e6gt er a\u00f0meta vir\u00f0i eignarinnar \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annarsvegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun fj\u00e1reignatil s\u00f6lu er \u00e1kvar\u00f0a\u00f0 me\u00f0 hli\u00f0sj\u00f3n af gangvir\u00f0i \u00feeirra \u00e1 hverjum t\u00edma. Einstakar mikilv\u00e6gar fj\u00e1reignir eru pr\u00f3fa\u00f0ars\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. A\u00f0rar fj\u00e1reignir eru flokka\u00f0ar saman eftir l\u00e1ns\u00e1h\u00e6ttueinkennum og hverflokkur metinn s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. S\u00e9 v\u00edsbending um vir\u00f0isr\u00fdrnun og f\u00e6ra ber vir\u00f0isr\u00fdrnun erh\u00fan gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Ver\u00f0i atbur\u00f0ur eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0 sem ley\u00f0ir til \u00feess a\u00f0 h\u00e6gt s\u00e9 a\u00f0bakf\u00e6ra hana er h\u00fan bakf\u00e6r\u00f0 \u00ed rekstrarreikningi.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__66": { "value": "27.h Vir\u00f0isr\u00fdrnun fj\u00e1reigna\u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9u v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign telst veravir\u00f0isr\u00fdr\u00f0 ef v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflegri f\u00e6rslufj\u00e1reignar benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0 og h\u00e6gt er a\u00f0meta vir\u00f0i eignarinnar \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annarsvegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun fj\u00e1reignatil s\u00f6lu er \u00e1kvar\u00f0a\u00f0 me\u00f0 hli\u00f0sj\u00f3n af gangvir\u00f0i \u00feeirra \u00e1 hverjum t\u00edma. Einstakar mikilv\u00e6gar fj\u00e1reignir eru pr\u00f3fa\u00f0ars\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. A\u00f0rar fj\u00e1reignir eru flokka\u00f0ar saman eftir l\u00e1ns\u00e1h\u00e6ttueinkennum og hverflokkur metinn s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. S\u00e9 v\u00edsbending um vir\u00f0isr\u00fdrnun og f\u00e6ra ber vir\u00f0isr\u00fdrnun erh\u00fan gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Ver\u00f0i atbur\u00f0ur eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0 sem ley\u00f0ir til \u00feess a\u00f0 h\u00e6gt s\u00e9 a\u00f0bakf\u00e6ra hana er h\u00fan bakf\u00e6r\u00f0 \u00ed rekstrarreikningi.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__71": { "value": "27.l Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra f\u00e9laga \u00ed samst\u00e6\u00f0u \u00e1 gengivi\u00f0skiptadags. Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00e1 rekstrarreikning.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__74": { "value": "\u00cdsland", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__75": { "value": "K\u00f6llunarklettsvegur 1", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__72": { "value": "Kaldal\u00f3n hf.", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__73": { "value": "Hlutaf\u00e9lag", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__76": { "value": "Reykjav\u00edk", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__78": { "value": "Starfsemi f\u00e9lagsins felst \u00ed eignarhaldi, \u00fatleigu og ums\u00fdslu atvinnuh\u00fasn\u00e6\u00f0is a\u00f0allega \u00e1 h\u00f6fu\u00f0borgarsv\u00e6\u00f0inu og vi\u00f0 helstu hafnir landsins.", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__79": { "value": "Kaldal\u00f3n hf.", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__80": { "value": "Kaldal\u00f3n hf.", "dimensions": { "concept": "ifrs-full:NameOfUltimateParentOfGroup", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } }, "f0__s7__6__77": { "value": "\u00cdsland", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "is", "entity": "scheme:254900A1SVOQEMA2WP49", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00" } } } }