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},
"f1__s7__6__15": {
"value": "2. Grundv\u00f6llur reikningsskilanna 2.1. Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt \u00c1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu. Auk \u00feess hefur samst\u00e6\u00f0an beitt \u00e1kv\u00e6\u00f0um laga nr. 3/2006 um \u00e1rsreikninga \u00feegar ekki er kve\u00f0i\u00f0 \u00e1 um tiltekin atri\u00f0i \u00ed al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum og vi\u00f0b\u00f3tarkr\u00f6fur \u00e1rsreikningalaga um uppl\u00fdsingagj\u00f6f. Samantekt \u00e1 mikilv\u00e6gum reikningsskilaa\u00f0fer\u00f0um er a\u00f0 finna \u00ed sk\u00fdringu 34. H\u00e6gt er a\u00f0 n\u00e1lgast \u00e1rsreikninginn \u00e1 vef f\u00e9lagsins, www. siminn.is og \u00e1 vef Kauphallar \u00cdslands: www.nasdaqomxnordic.com. Stj\u00f3rn og forstj\u00f3ri f\u00e9lagsins sam\u00feykktu \u00e1rsreikninginn og heimilu\u00f0u birtingu hans \u00e1 stj\u00f3rnarfundi \u00feann 17. febr\u00faar 2026. 2.2. Grundv\u00f6llur matsa\u00f0fer\u00f0a Samst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur samkv\u00e6mt kostna\u00f0arver\u00f0sa\u00f0fer\u00f0. 2.3. Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill \u00c1rsreikningurinn er ger\u00f0ur \u00ed \u00edslenskum kr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins og eru fj\u00e1rh\u00e6\u00f0ir birtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram. 2.4. Mat og \u00e1kvar\u00f0anir Ger\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti og gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 ver\u00f0a fr\u00e1brug\u00f0nar \u00feessu mati. Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1. Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna og skulda \u00ed \u00e1rsreikningnum er a\u00f0 finna \u00ed sk\u00fdringu 15 um mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um fj\u00e1rskapandi eininga sem innihalda vi\u00f0skiptavild.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__16": {
"value": "2.1. Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt \u00c1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu. Auk \u00feess hefur samst\u00e6\u00f0an beitt \u00e1kv\u00e6\u00f0um laga nr. 3/2006 um \u00e1rsreikninga \u00feegar ekki er kve\u00f0i\u00f0 \u00e1 um tiltekin atri\u00f0i \u00ed al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum og vi\u00f0b\u00f3tarkr\u00f6fur \u00e1rsreikningalaga um uppl\u00fdsingagj\u00f6f. Samantekt \u00e1 mikilv\u00e6gum reikningsskilaa\u00f0fer\u00f0um er a\u00f0 finna \u00ed sk\u00fdringu 34. H\u00e6gt er a\u00f0 n\u00e1lgast \u00e1rsreikninginn \u00e1 vef f\u00e9lagsins, www. siminn.is og \u00e1 vef Kauphallar \u00cdslands: www.nasdaqomxnordic.com. Stj\u00f3rn og forstj\u00f3ri f\u00e9lagsins sam\u00feykktu \u00e1rsreikninginn og heimilu\u00f0u birtingu hans \u00e1 stj\u00f3rnarfundi \u00feann 17. febr\u00faar 2026. ",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__17": {
"value": "2.3. Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill \u00c1rsreikningurinn er ger\u00f0ur \u00ed \u00edslenskum kr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins og eru fj\u00e1rh\u00e6\u00f0ir birtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__18": {
"value": "2.4. Mat og \u00e1kvar\u00f0anir Ger\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti og gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 ver\u00f0a fr\u00e1brug\u00f0nar \u00feessu mati. Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1. Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna og skulda \u00ed \u00e1rsreikningnum er a\u00f0 finna \u00ed sk\u00fdringu 15 um mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um fj\u00e1rskapandi eininga sem innihalda vi\u00f0skiptavild.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__19": {
"value": "3. Breytingar \u00e1 reikningsskilaa\u00f0fer\u00f0um Vi\u00f0 ger\u00f0 \u00e1rsreikningsins er beitt s\u00f6mu reikningsskilaa\u00f0fer\u00f0um og vi\u00f0 ger\u00f0 \u00e1rsreiknings f\u00e9lagsins fyrir \u00e1ri\u00f0 2024. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__20": {
"value": "4. Starfs\u00fe\u00e1ttayfirlit Yfirlit um starfs\u00fe\u00e6tti veitir uppl\u00fdsingar um einstaka \u00fe\u00e6tti \u00ed rekstri f\u00e9lagsins og er sett fram me\u00f0 sama h\u00e6tti og regluleg sk\u00fdrslugj\u00f6f til stj\u00f3rnar f\u00e9lagsins. Starfsemi f\u00e9lagsins skiptist \u00ed sex starfs\u00fe\u00e6tti sem selja v\u00f6rur og \u00fej\u00f3nustu \u00e1 mismunandi m\u00f6rku\u00f0um. Starfs\u00fe\u00e6ttirnir eru: Starfs\u00fe\u00e1ttur L\u00fdsing Fars\u00edma\u00fej\u00f3nusta: ............................... Fars\u00edma\u00fej\u00f3nusta innanlands og erlendis, hvort sem er hef\u00f0bundin GSM \u00fej\u00f3nusta, gervihnatta\u00fej\u00f3nusta e\u00f0a \u00f6nnur fars\u00edma\u00fej\u00f3nusta. Gagnaflutningur: ................................ Gagnaflutnings\u00fej\u00f3nusta,\u00fe.m.t.xDSL\u00fej\u00f3nusta,GPON,Internet,IPnet,heimtaugarog a\u00f0gangsnet. Sj\u00f3nvarps\u00fej\u00f3nusta: ............................ Dreifing \u00e1 sj\u00f3nvarpsefni, \u00e1skriftir og notkun \u00e1 mi\u00f0lum f\u00e9lagsins. Augl\u00fdsingami\u00f0lun ............................... Augl\u00fdsingatekjur \u00ed umhverfismi\u00f0lun og sj\u00f3nvarpi. V\u00f6rusala: ............................................ Sala \u00e1 fjarskiptab\u00fana\u00f0i og fylgihlutum. Anna\u00f0: ............................................... Fj\u00e1rt\u00e6kni og \u00f6nnur starfsemi sem fellur ekki undir a\u00f0ra starfs\u00fe\u00e6tti. Starfs\u00fe\u00e6ttir 2025 Fars\u00edma- Gagna- Sj\u00f3nvarps- Augl\u00fdsinga- V\u00f6rusala \u00fej\u00f3nusta flutningur \u00fej\u00f3nusta mi\u00f0lun b\u00fana\u00f0ar Anna\u00f0 Samtals Rekstrartekjur .................................... 6.974 8.246 7.075 2.574 1.636 2.262 28.767 \u00d3skipt rekstrargj\u00f6ld ................................................................................................................................................................ ( 21.807) Rekstrarhagna\u00f0ur fyrir afskriftir, fj\u00e1rmagnsli\u00f0i og skatta (EBITDA) ........................................................................................ 6.960 Afskriftir .................................................................................................................................................................................. ( 3.823) Hrein fj\u00e1rmagnsgj\u00f6ld .............................................................................................................................................................. ( 1.061) Tekjuskattur ........................................................................................................................................................................... ( 485) Hagna\u00f0ur \u00e1rsins ............................................................................................................................................................. 1.591 Fj\u00e1rfestingar ...........................................................................................................................................................................( 2.951) \u00d3skiptar eignir 31.12.2025 ..................................................................................................................................................... 44.322 \u00d3skiptar skuldir 31.12.2025 .................................................................................................................................................... 27.221 Starfs\u00fe\u00e6ttir 2024 Fars\u00edma- Gagna- Sj\u00f3nvarps- Augl\u00fdsinga- V\u00f6rusala \u00fej\u00f3nusta flutningur \u00fej\u00f3nusta* mi\u00f0lun b\u00fana\u00f0ar Anna\u00f0* Samtals Rekstrartekjur .................................... 6.858 8.277 7.168 2.069 1.734 1.726 27.832 \u00d3skipt rekstrargj\u00f6ld ................................................................................................................................................................ ( 20.685) Rekstrarhagna\u00f0ur fyrir afskriftir, fj\u00e1rmagnsli\u00f0i og skatta (EBITDA) ........................................................................................ 7.147 Afskriftir .................................................................................................................................................................................. ( 4.272) Hrein fj\u00e1rmagnsgj\u00f6ld .............................................................................................................................................................. ( 1.113) Tekjuskattur ........................................................................................................................................................................... ( 381) Hagna\u00f0ur \u00e1rsins ............................................................................................................................................................. 1.381 Fj\u00e1rfestingar ...........................................................................................................................................................................( 3.673) \u00d3skiptar eignir 31.12.2024 ..................................................................................................................................................... 41.182 \u00d3skiptar skuldir 31.12.2024 .................................................................................................................................................... 23.066 * Breyting hefur veri\u00f0 ger\u00f0 \u00e1 starfs\u00fe\u00e1ttayfirliti f\u00e9lagsins. Augl\u00fdsingami\u00f0lun er s\u00fdnd sem starfs\u00fe\u00e1ttur en var \u00e1\u00f0ur undir starfs\u00fe\u00e6ttinum Sj\u00f3nvarps\u00fej\u00f3nusta og tekjur Billboard voru undir starfs\u00fe\u00e6ttinum Anna\u00f0. Samanbur\u00f0art\u00f6lum hefur veri\u00f0 breytt til samr\u00e6mis.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__21": {
"value": "5. Sala Seld \u00fej\u00f3nusta og v\u00f6rur greinast \u00feannig: 2025 2024 Sala \u00e1 \u00fej\u00f3nustu ............................................................................................................................................... 23.692 23.286 Augl\u00fdsingasala ................................................................................................................................................ 2.525 2.009 V\u00f6rusala .......................................................................................................................................................... 1.781 1.894 27.998 27.189 Enginn einstakur vi\u00f0skiptavinur er me\u00f0 meira en 10% af s\u00f6lu f\u00e9lagsins. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__22": {
"value": "6. Kostna\u00f0arver\u00f0 s\u00f6lu Kostna\u00f0arver\u00f0 s\u00f6lu greinist \u00feannig: Laun og launatengd gj\u00f6ld ................................................................................................................................ 1.633 1.357 Kostna\u00f0arver\u00f0 seldrar \u00fej\u00f3nustu ...................................................................................................................... 11.119 10.711 Samtengigj\u00f6ld .................................................................................................................................................. 606 641 Kostna\u00f0arver\u00f0 seldra vara ............................................................................................................................... 1.595 1.674 Eignf\u00e6r\u00f0 vinna ................................................................................................................................................. ( 291) ( 192) Afskriftir ........................................................................................................................................................... 2.626 3.137 17.288 17.328 Kostna\u00f0arver\u00f0 seldrar \u00fej\u00f3nustu samanstendur af: efniskostna\u00f0i, \u00fej\u00f3nustusamningum, leyfisgj\u00f6ldum, a\u00f0keyptri \u00fej\u00f3nustu og fjarskiptakostna\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCostOfSalesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__23": {
"value": "7. Rekstrarkostna\u00f0ur Rekstrarkostna\u00f0ur greinist \u00feannig: Laun og launatengd gj\u00f6ld ................................................................................................................................ 3.761 3.681 Marka\u00f0s- og s\u00f6lukostna\u00f0ur ............................................................................................................................. 711 635 H\u00fasn\u00e6\u00f0is- og bifrei\u00f0akostna\u00f0ur ...................................................................................................................... 232 234 T\u00f6lvu- og hugb\u00fana\u00f0arkostna\u00f0ur ..................................................................................................................... 1.108 1.014 Skrifstofu- og stj\u00f3rnunarkostna\u00f0ur .................................................................................................................. 872 930 Afskriftir ........................................................................................................................................................... 1.197 1.135 7.881 7.629",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__24": {
"value": "8. Laun og launatengd gj\u00f6ld Laun og launatengd gj\u00f6ld greinast \u00feannig: Laun ................................................................................................................................................................. 4.430 4.142 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0i ................................................................................................................................. 581 538 \u00d6nnur launatengd gj\u00f6ld ................................................................................................................................... 383 358 5.394 5.038 \u00c1rsverk ............................................................................................................................................................. 319 311 66% starfsmanna f\u00e9lagsins eru karlar (2024: 67%) og 34% konur (2024: 33%). Laun og launatengd gj\u00f6ld skiptast \u00feannig \u00e1 li\u00f0i \u00e1rsreiknings: Kostna\u00f0arver\u00f0 s\u00f6lu .......................................................................................................................................... 1.633 1.357 Rekstrarkostna\u00f0ur ........................................................................................................................................... 3.761 3.681 5.394 5.038 A\u00f0 auki er kostna\u00f0ur vegna kaupr\u00e9tta starfsmanna f\u00e6r\u00f0ur \u00e1 rekstrarkostna\u00f0, samtals 32 m.kr. (2024: 59 m.kr.) ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__25": {
"value": "Laun ................................................................................................................................................................. 4.430 4.142 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0i ................................................................................................................................. 581 538 \u00d6nnur launatengd gj\u00f6ld ................................................................................................................................... 383 358 5.394 5.038 \u00c1rsverk ............................................................................................................................................................. 319 311 66% starfsmanna f\u00e9lagsins eru karlar (2024: 67%) og 34% konur (2024: 33%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__26": {
"value": "9. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2025 2024 Fj\u00e1rmunatekjur Vaxtatekjur af bankainnist\u00e6\u00f0um og kr\u00f6fum .................................................................................................. 266 284 Vaxtatekjur af \u00fatl\u00e1num ................................................................................................................................... 685 448 S\u00f6luhagna\u00f0ur af eignarhlutum og fenginn ar\u00f0ur ............................................................................................ 73490 2 1.041 Fj\u00e1rmagnsgj\u00f6ld Vaxtagj\u00f6ld ....................................................................................................................................................... ( 1.648) ( 1.488) Vaxtagj\u00f6ld vegna leiguskuldbindinga .............................................................................................................. ( 165) ( 113) Ni\u00f0urf\u00e6rsla \u00fatl\u00e1na .......................................................................................................................................... ( 138) ( 190) \u00d6nnur fj\u00e1rmagnsgj\u00f6ld ..................................................................................................................................... ( 94) ( 50) ( 2.045) ( 1.841) Gengismunur .................................................................................................................................................. ( 57) ( 6) Hrein fj\u00e1rmagnsgj\u00f6ld ...................................................................................................................................... ( 1.061) ( 1.113)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__27": {
"value": "9. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2025 2024 Fj\u00e1rmunatekjur Vaxtatekjur af bankainnist\u00e6\u00f0um og kr\u00f6fum .................................................................................................. 266 284 Vaxtatekjur af \u00fatl\u00e1num ................................................................................................................................... 685 448 S\u00f6luhagna\u00f0ur af eignarhlutum og fenginn ar\u00f0ur ............................................................................................ 73490 2 1.041 Fj\u00e1rmagnsgj\u00f6ld Vaxtagj\u00f6ld ....................................................................................................................................................... ( 1.648) ( 1.488) Vaxtagj\u00f6ld vegna leiguskuldbindinga .............................................................................................................. ( 165) ( 113) Ni\u00f0urf\u00e6rsla \u00fatl\u00e1na .......................................................................................................................................... ( 138) ( 190) \u00d6nnur fj\u00e1rmagnsgj\u00f6ld ..................................................................................................................................... ( 94) ( 50) ( 2.045) ( 1.841) Gengismunur .................................................................................................................................................. ( 57) ( 6) Hrein fj\u00e1rmagnsgj\u00f6ld ...................................................................................................................................... ( 1.061) ( 1.113)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__28": {
"value": "9. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2025 2024 Fj\u00e1rmunatekjur Vaxtatekjur af bankainnist\u00e6\u00f0um og kr\u00f6fum .................................................................................................. 266 284 Vaxtatekjur af \u00fatl\u00e1num ................................................................................................................................... 685 448 S\u00f6luhagna\u00f0ur af eignarhlutum og fenginn ar\u00f0ur ............................................................................................ 73490 2 1.041 Fj\u00e1rmagnsgj\u00f6ld Vaxtagj\u00f6ld ....................................................................................................................................................... ( 1.648) ( 1.488) Vaxtagj\u00f6ld vegna leiguskuldbindinga .............................................................................................................. ( 165) ( 113) Ni\u00f0urf\u00e6rsla \u00fatl\u00e1na .......................................................................................................................................... ( 138) ( 190) \u00d6nnur fj\u00e1rmagnsgj\u00f6ld ..................................................................................................................................... ( 94) ( 50) ( 2.045) ( 1.841) Gengismunur .................................................................................................................................................. ( 57) ( 6) Hrein fj\u00e1rmagnsgj\u00f6ld ...................................................................................................................................... ( 1.061) ( 1.113)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__29": {
"value": "10. Skattar Tekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed \u00e1rsreikninginn. Tekjuskattur vegna \u00e1rsins 2025 til grei\u00f0slu \u00e1 \u00e1rinu 2026 nemur 542 m.kr. Greining \u00e1 virku skatthlutfalli: 2025 2024 Hagna\u00f0ur fyrir skatta .......................................................................................... 2.076 1.762 Skatthlutfall ........................................................................................................ 20,0% ( 415) 21,0% ( 370) \u00d3fr\u00e1dr\u00e1ttarb\u00e6r kostna\u00f0ur .................................................................................. 4,2% ( 88) 0,7% ( 12) \u00d3skattskyldar tekjur ........................................................................................... (0,9%) 18 0,0% 0 A\u00f0rar breytingar ................................................................................................. 0,0% 0 (0,1%) 1 Skattur samkv\u00e6mt rekstrarreikningi .................................................................. 23,4% ( 485) 21,6% ( 381)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__30": {
"value": "Tekjuskattur vegna \u00e1rsins 2025 til grei\u00f0slu \u00e1 \u00e1rinu 2026 nemur 542 m.kr. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__31": {
"value": "11. Hagna\u00f0ur \u00e1 hlut Grunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hagna\u00f0, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed f\u00e9laginu og vegins me\u00f0altals hlutafj\u00e1r \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\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\u00f0altals virkra hluta a\u00f0 teknu tilliti til \u00feynningar\u00e1hrifa v\u00e6ntra \u00fatgefinna hluta vegna kaupr\u00e9tta starfsmanna. 2025 2024 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu ................................................................................................. 1.591 1.381 Hlutaf\u00e9 \u00ed \u00e1rsbyrjun .......................................................................................................................................... 2.483 2.517 \u00c1hrif keyptra eigin br\u00e9fa ................................................................................................................................. ( 76) ( 58) \u00c1hrif s\u00f6lu \u00e1 eigin br\u00e9fum ................................................................................................................................ 5 84 Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta .................................................................................................................. 2.412 2.543 \u00c1hrif kaupr\u00e9ttarsamninga ............................................................................................................................... 18 0 Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta fyrir \u00feynntan hagna\u00f0 ............................................................................... 2.430 2.543 Hagna\u00f0ur \u00e1 hlut .............................................................................................................................................. 0,66 0,54 \u00deynntur hagna\u00f0ur \u00e1 hlut ................................................................................................................................. 0,65 0,54",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__32": {
"value": "12. Kaupr\u00e9ttarsamningar S\u00edminn hf. er me\u00f0 kaupr\u00e9ttar\u00e1\u00e6tlun fyrir stj\u00f3rnendur og \u00e1kve\u00f0na lykilstarfsmenn bygg\u00f0a \u00e1 sam\u00feykkt a\u00f0alfundar 2023. Kaupr\u00e9tturinn nemur samtals 75.000.000 hlutum \u00ed f\u00e9laginu. Kaupr\u00e9tturinn \u00e1vinnst \u00e1 \u00feremur \u00e1rum fr\u00e1 \u00fathlutun. Kaupver\u00f0 r\u00e6\u00f0st af me\u00f0alver\u00f0i hlutabr\u00e9fa f\u00e9lagsins 10 daga fyrir undirritun kaupr\u00e9ttarsamnings. Vi\u00f0 grunnver\u00f0 b\u00e6tast vextir sem skulu samsvara st\u00fdriv\u00f6xtum Se\u00f0labanka \u00cdslands \u00e1 t\u00edmabilinu fr\u00e1 dagsetningu kaupr\u00e9ttarsamnings fram til n\u00fdtingardags, a\u00f0 l\u00e1gmarki 4% \u00e1 \u00e1ri. S\u00edminn hf. er auk \u00feess me\u00f0 kaupr\u00e9ttar\u00e1\u00e6tlun fyrir starfsmenn f\u00e9lagsins bygg\u00f0a \u00e1 sam\u00feykkt a\u00f0alfundar 2023. Starfsmenn hafa r\u00e9tt til a\u00f0 kaupa hlutabr\u00e9f fyrir allt a\u00f0 1,5 m.kr. \u00e1 \u00e1ri \u00ed samr\u00e6mi vi\u00f0 10. grein laga nr. 90/2003 um tekjuskatt og r\u00e6\u00f0st ver\u00f0i\u00f0 af me\u00f0alver\u00f0i hlutabr\u00e9fa f\u00e9lagsins 10 daga fyrir undirritun kaupr\u00e9ttarsamnings. Kaupr\u00e9ttur n\u00e6r til allra fastr\u00e1\u00f0inna starfsmanna f\u00e9lagsins. \u00cd rekstrarreikningi eru gjaldf\u00e6r\u00f0ar 32 m.kr. vegna kaupr\u00e9ttarsamninga. Heildarkostna\u00f0ur f\u00e9lagsins vegna kaupr\u00e9ttarsamninga \u00e1 n\u00e6stu 3 \u00e1rum er \u00e1\u00e6tla\u00f0ur um 56 m.kr. byggt \u00e1 reiknil\u00edkani Black-Scholes. Eftirfarandi kaupr\u00e9ttarsamningar eru \u00ed gildi \u00ed \u00e1rslok. Fj\u00f6ldi N\u00fdtingar- Kaupver\u00f0 hluta \u00e1r \u00e1 hlut \u00datgefnir 2023 - stj\u00f3rnendur og lykilstarfsmenn ....................................................................... 28 2026 - 2029 13,18 \u00datgefnir 2024 - stj\u00f3rnendur og lykilstarfsmenn ....................................................................... 23 2028 - 2030 13,18 \u00datgefnir 2025 - stj\u00f3rnendur og lykilstarfsmenn ....................................................................... 17 2029 - 2031 14,01 \u00datgefnir 2023 - starfsmenn ...................................................................................................... 26 2026 10,58 \u00datgefnir 2024 - starfsmenn ...................................................................................................... 5 2026 9,75 \u00datgefnir 2025 - starfsmenn ...................................................................................................... 3 2026 13,29 102",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__34": {
"value": "13. Rekstrarfj\u00e1rmunir Rekstrarfj\u00e1rmunir og afskriftir greinast \u00feannig: Fjarskipta- og T\u00e6ki, augl\u00fdsinga Fasteignir b\u00fana\u00f0ur b\u00fana\u00f0ur og l\u00f3\u00f0ir og bifrei\u00f0ar Samtals Kostna\u00f0arver\u00f0 Heildarver\u00f0 1.1.2024 .......................................................................................... 9.207 282 828 10.317 Kaup \u00e1 \u00e1rinu ....................................................................................................... 1.069 0 77 1.146 Kaup \u00e1 f\u00e9lagi ....................................................................................................... 1.040 0 145 1.185 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 2.071) 0 ( 59) ( 2.130) Heildarver\u00f0 31.12.2024 ...................................................................................... 9.245 282 ( 333)991 10.518 Kaup \u00e1 \u00e1rinu ....................................................................................................... 1.146 2 88 1.236 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 275) ( 141) ( 68) ( 484) Heildarver\u00f0 31.12.2025 ...................................................................................... 10.116 143 1.011 11.270 Afskriftir og vir\u00f0isr\u00fdrnun Afskrifa\u00f0 1.1.2024 .............................................................................................. 7.142 16 607 7.765 Afskriftir .............................................................................................................. 860 0 91 951 Kaup \u00e1 f\u00e9lagi ....................................................................................................... 342 0 29 371 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 2.071) 0 ( 41) ( 2.112) Afskrifa\u00f0 alls 31.12.2024 .................................................................................... 6.273 16 686 6.975 Afskriftir .............................................................................................................. 975 1 97 1.073 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 275) ( 8) ( 50) Afskrifa\u00f0 alls 31.12.2025 .................................................................................... 6.973 9 733 7.715 B\u00f3kf\u00e6rt ver\u00f0 B\u00f3kf\u00e6rt ver\u00f0 1.1.2024 ........................................................................................ 2.065 266 221 2.552 B\u00f3kf\u00e6rt ver\u00f0 31.12.2024 .................................................................................... 2.972 266 305 3.543 B\u00f3kf\u00e6rt ver\u00f0 31.12.2025 .................................................................................... 3.143 134 278 3.555 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__33": {
"value": "13. Rekstrarfj\u00e1rmunir Rekstrarfj\u00e1rmunir og afskriftir greinast \u00feannig: Fjarskipta- og T\u00e6ki, augl\u00fdsinga Fasteignir b\u00fana\u00f0ur b\u00fana\u00f0ur og l\u00f3\u00f0ir og bifrei\u00f0ar Samtals Kostna\u00f0arver\u00f0 Heildarver\u00f0 1.1.2024 .......................................................................................... 9.207 282 828 10.317 Kaup \u00e1 \u00e1rinu ....................................................................................................... 1.069 0 77 1.146 Kaup \u00e1 f\u00e9lagi ....................................................................................................... 1.040 0 145 1.185 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 2.071) 0 ( 59) ( 2.130) Heildarver\u00f0 31.12.2024 ...................................................................................... 9.245 282 ( 333)991 10.518 Kaup \u00e1 \u00e1rinu ....................................................................................................... 1.146 2 88 1.236 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 275) ( 141) ( 68) ( 484) Heildarver\u00f0 31.12.2025 ...................................................................................... 10.116 143 1.011 11.270 Afskriftir og vir\u00f0isr\u00fdrnun Afskrifa\u00f0 1.1.2024 .............................................................................................. 7.142 16 607 7.765 Afskriftir .............................................................................................................. 860 0 91 951 Kaup \u00e1 f\u00e9lagi ....................................................................................................... 342 0 29 371 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 2.071) 0 ( 41) ( 2.112) Afskrifa\u00f0 alls 31.12.2024 .................................................................................... 6.273 16 686 6.975 Afskriftir .............................................................................................................. 975 1 97 1.073 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... ( 275) ( 8) ( 50) Afskrifa\u00f0 alls 31.12.2025 .................................................................................... 6.973 9 733 7.715 B\u00f3kf\u00e6rt ver\u00f0 B\u00f3kf\u00e6rt ver\u00f0 1.1.2024 ........................................................................................ 2.065 266 221 2.552 B\u00f3kf\u00e6rt ver\u00f0 31.12.2024 .................................................................................... 2.972 266 305 3.543 B\u00f3kf\u00e6rt ver\u00f0 31.12.2025 .................................................................................... 3.143 134 278 3.555 Fasteignamat h\u00faseigna og l\u00f3\u00f0a samst\u00e6\u00f0unnar nam 238 m.kr. (2024: 319 m.kr.) og brunab\u00f3tamat 329 m.kr. (2024: 529 m.kr.). B\u00fana\u00f0ur f\u00e9lagsins er trygg\u00f0ur fyrir 6.225 m.kr. (2024: 5.943 m.kr.). Afskriftir rekstrarfj\u00e1rmuna, leigueigna og \u00f3efnislegra eigna skiptast \u00feannig \u00e1 rekstrarli\u00f0i: 2025 2024 Kostna\u00f0arver\u00f0 seldrar \u00fej\u00f3nustu ..................................................................................................................... 2.626 3.137 Annar rekstrarkostna\u00f0ur ................................................................................................................................ 1.197 1.135 Samtals .......................................................................................................................................................... 3.823 4.272 N\u00fdtingart\u00edmi greinist \u00e1 eftirfarandi h\u00e1tt: Fjarskiptab\u00fana\u00f0ur .................................................................................................................................................................. 3 - 10 \u00e1r Fasteignir ............................................................................................................................................................................... 3 - 10 \u00e1r T\u00e6ki, b\u00fana\u00f0ur og bifrei\u00f0ar .................................................................................................................................................... 3 - 10 \u00e1r",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__35-1": {
"value": "14. Leigueignir F\u00e9lagi\u00f0 leigir fasteignir, a\u00f0st\u00f6\u00f0u og bifrei\u00f0ar. \u00deessir leigusamningar eru a\u00f0 jafna\u00f0i til 5 - 15 \u00e1ra, me\u00f0 m\u00f6guleika \u00e1 endurn\u00fdjun \u00ed lok leigut\u00edmans. Flestir leigusamningar innifela vi\u00f0b\u00f3tar leigugrei\u00f0slur sem eru bygg\u00f0ar \u00e1 breytingu \u00e1 tilteknum v\u00edsit\u00f6lum. Leigueignir greinast \u00e1 eftirfarandi h\u00e1tt: Fjarskipta- Fasteignir b\u00fana\u00f0ur og l\u00f3\u00f0ir Bifrei\u00f0ar Samtals Kostna\u00f0arver\u00f0 Heildarver\u00f0 1.1.2024 .......................................................................................... 240 1.439 53 1.732 N\u00fdir samningar ................................................................................................... 0 1.506 21 1.527 Lokun \u00e1 samningum ........................................................................................... ( 64) ( 48) ( 18) ( 130) Ver\u00f0b\u00e6tur af leiguskuldbindingu ....................................................................... 0 46 1 47 Heildarver\u00f0 31.12.2024 ...................................................................................... 176 2.943 57 3.176 N\u00fdir samningar ................................................................................................... 0 314 39 353 Lokun \u00e1 samningum ........................................................................................... 0 ( 14) ( 46) ( 60) Ver\u00f0b\u00e6tur af leiguskuldbindingu ....................................................................... 0 75 0 75 Heildarver\u00f0 31.12.2025 ...................................................................................... 176 3.318 50 3.544 Afskriftir Afskrifa\u00f0 1.1.2024 .............................................................................................. 28 944 28 1.000 Afskriftir .............................................................................................................. 22 348 22 392 Afskriftir f\u00e6r\u00f0ar \u00fat .............................................................................................. ( 14) ( 31) ( 15) ( 60) Afskrifa\u00f0 alls 31.12.2024 .................................................................................... 36 1.261 35 1.332 Afskriftir .............................................................................................................. 16 382 19 417 Afskriftir f\u00e6r\u00f0ar \u00fat .............................................................................................. 0 ( 11) ( 37) ( 48) Afskrifa\u00f0 alls 31.12.2025 .................................................................................... 52 1.632 17 1.701 B\u00f3kf\u00e6rt ver\u00f0 1.1.2024 ........................................................................................ 212 495 25 732 B\u00f3kf\u00e6rt ver\u00f0 31.12.2024 .................................................................................... 140 1.682 22 1.844 B\u00f3kf\u00e6rt ver\u00f0 31.12.2025 .................................................................................... 124 1.686 33 1.84324. Leiguskuldbindingar Hreyfingar \u00e1 leiguskuldbindingum greinast \u00e1 eftirfarandi h\u00e1tt: Fjarskipta- Fasteignir b\u00fana\u00f0ur og l\u00f3\u00f0ir Bifrei\u00f0ar Samtals Leiguskuldbindingar 1.1.2024............................................................................... 218 535 26 779 Leigugrei\u00f0slur....................................................................................................... ( 26) ( 426) ( 23) ( 475) Greiddir vextir...................................................................................................... 8 103 2 113 N\u00fdir samningar..................................................................................................... 0 1.506 21 1.527 Lokun \u00e1 samningum............................................................................................. ( 52) ( 12) ( 5) ( 69) Ver\u00f0b\u00e6tur af leiguskuldbindingu......................................................................... 0 46 1 47 Leiguskuldbindingar 31.12.2024........................................................................... 148 1.752 22 1.922 Leigugrei\u00f0slur....................................................................................................... ( 21) ( 492) ( 22) ( 535) Greiddir vextir...................................................................................................... 8 155 2 165 N\u00fdir samningar..................................................................................................... 0 314 39 353 Lokun \u00e1 samningum............................................................................................. 0 ( 3) ( 8) ( 11) Ver\u00f0b\u00e6tur af leiguskuldbindingu......................................................................... 0 75 0 75 Leiguskuldbindingar 31.12.2025........................................................................... 135 1.801 33 1.969 Leiguskuldbinding greinast \u00e1 eftirfarandi h\u00e1tt: 2025 2024 Til grei\u00f0slu 2026 / 2025.................................................................................................................................... 396 351 Til grei\u00f0slu 2027 / 2026.................................................................................................................................... 361 362 Til grei\u00f0slu 2028 / 2027.................................................................................................................................... 357 330 Til grei\u00f0slu 2029 / 2028.................................................................................................................................... 121 314 Til grei\u00f0slu 2030 / 2029.................................................................................................................................... 115 93 Afborganir s\u00ed\u00f0ar................................................................................................................................................ 619 472 Heildarleiguskuldbinding a\u00f0 me\u00f0t\u00f6ldum n\u00e6sta \u00e1rs afborgunum..................................................................... 1.969 1.922 Leigugrei\u00f0slur: Fjarskipta- Fasteignir 2025 b\u00fana\u00f0ur og l\u00f3\u00f0ir Bifrei\u00f0ar Samtals Leigugrei\u00f0slur....................................................................................................... 21 492 22 535 \u00dear af: Vaxtagj\u00f6ld ( sj\u00e1 sk\u00fdringu 9)................................................................................... 8 155 2 165 Afborgun h\u00f6fu\u00f0st\u00f3ls............................................................................................. 13 337 20 370 2024 Leigugrei\u00f0slur....................................................................................................... 26 426 23 475 \u00dear af: Vaxtagj\u00f6ld ( sj\u00e1 sk\u00fdringu 9)................................................................................... 8 103 2 113 Afborgun h\u00f6fu\u00f0st\u00f3ls............................................................................................. 18 319 21 358 Leiguskuldbindingar er flokka\u00f0ar \u00e1 eftirfarandi h\u00e1tt \u00ed efnahagsreikningi: 2025 2024 Langt\u00edmaskuldir................................................................................................................................................ 1.573 1.571 Skammt\u00edmaskuldir............................................................................................................................................ 396 351 1.969 1.922 Afborgun Afborgun \u00d3n\u00favirtar grei\u00f0slur af leiguskuldbindingum: Leigu- Vaxta- h\u00f6fu\u00f0st\u00f3ls h\u00f6fu\u00f0st\u00f3ls grei\u00f0slur grei\u00f0slur 2025 2024 Til grei\u00f0slu 2026 / 2025........................................................................................ 541 144 397 351 Til grei\u00f0slu 2027 / 2026........................................................................................ 471 111 360 362 Til grei\u00f0slu 2028 / 2027........................................................................................ 435 79 356 330 Til grei\u00f0slu 2029 / 2028........................................................................................ 180 59 121 314 Til grei\u00f0slu 2030 / 2029........................................................................................ 164 49 115 93 Afborganir s\u00ed\u00f0ar.................................................................................................... 750 130 620 472 2.541 572 1.969 1.922 \u00c1hrif leigusamninga \u00ed rekstrarreikningi eru eftirfarandi: 2025 2024 Afskriftir leigueigna.......................................................................................................................................... 417 392 Vaxtagj\u00f6ld leigusamninga................................................................................................................................. 165 113 582 505 Leigugrei\u00f0slur................................................................................................................................................... ( 535) ( 475) Tekjur (kostna\u00f0ur) vegna leigusamnninga umfram leigugrei\u00f0slur................................................................... 47 30 EBITDA lei\u00f0r\u00e9tt fyrir leigugrei\u00f0slum (fyrir IFRS 16) er eftirfarandi: EBITDA samkv\u00e6mt rekstrarreikningi................................................................................................................ 6.960 7.147 Leigugrei\u00f0slur................................................................................................................................................... ( 535) ( 475) EBITDAaL (EBITDA eftir leigugrei\u00f0slur)............................................................................................................. 6.425 6.672 Framlengingar\u00e1kv\u00e6\u00f0i Flestir leigusamningar f\u00e9lagsins um fasteignir fela \u00ed s\u00e9r framlengingarheimildir sem \u00fev\u00ed er heimilt a\u00f0 n\u00fdta allt a\u00f0 einu \u00e1ri fyrir lok \u00f3uppsegjanlegs leigut\u00edmabils. F\u00e9lagi\u00f0 leggur mat \u00e1 \u00fea\u00f0 vi\u00f0 upphaf leigusamnings hvort \u00fea\u00f0 s\u00e9 tali\u00f0 nokku\u00f0 l\u00edklegt a\u00f0 \u00fea\u00f0 muni n\u00fdta heimildir til framlenginga. Ef verulegar breytingar ver\u00f0a \u00e1 a\u00f0st\u00e6\u00f0um sem eru \u00e1 valdi f\u00e9lagsins, mun \u00fea\u00f0 endurmeta hvort framlengingarheimildir ver\u00f0i n\u00fdttar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__36": {
"value": "15. \u00d3efnislegar eignir \u00d3efnislegar eignir og afskriftir greinast \u00feannig: Vi\u00f0skipta- Hug- A\u00f0rar vild b\u00fana\u00f0ur eignir Samtals Kostna\u00f0arver\u00f0 Heildarver\u00f0 1.1.2024 .......................................................................................... 38.558 4.776 9.054 52.388 Kaup \u00e1 \u00e1rinu ....................................................................................................... 0 700 1.262 1.962 Kaup \u00e1 f\u00e9lagi ....................................................................................................... 4.944 4 1.220 6.168 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... 0 ( 76) ( 1.082) ( 1.158) Heildarver\u00f0 31.12.2024 ...................................................................................... 43.502 5.404 10.454 59.360 Endurflokka\u00f0 ...................................................................................................... ( 340) 0 340 0 Kaup \u00e1 \u00e1rinu ....................................................................................................... 0 798 2.338 3.136 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... 0 ( 1) ( 5.138) ( 5.139) Heildarver\u00f0 31.12.2025 ...................................................................................... 43.162 6.201 7.994 57.357 Vi\u00f0skipta- Hug- A\u00f0rar vild b\u00fana\u00f0ur eignir Samtals Afskriftir og vir\u00f0isr\u00fdrnun Afskrifa\u00f0 1.1.2024 .............................................................................................. 23.683 2.810 4.848 31.341 Afskriftir .............................................................................................................. 0 634 2.295 2.929 Kaup \u00e1 f\u00e9lagi ....................................................................................................... 0 1 5 6 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... 0 ( 77) ( 1.082) ( 1.159) Afskrifa\u00f0 alls 31.12.2024 .................................................................................... 23.683 3.368 6.066 33.117 Afskriftir .............................................................................................................. 0 661 1.672 2.333 Selt og ni\u00f0urlagt \u00e1 \u00e1rinu ..................................................................................... 0 ( 3) ( 5.138) ( 5.141) Afskrifa\u00f0 alls 31.12.2025 .................................................................................... 23.683 4.026 2.600 30.309 B\u00f3kf\u00e6rt ver\u00f0 B\u00f3kf\u00e6rt ver\u00f0 1.1.2024 ........................................................................................ 14.875 1.966 4.206 21.047 B\u00f3kf\u00e6rt ver\u00f0 31.12.2024 .................................................................................... 19.819 2.036 4.388 26.243 B\u00f3kf\u00e6rt ver\u00f0 31.12.2025 .................................................................................... 19.479 2.175 5.394 27.048 N\u00fdtingart\u00edmi greinist \u00e1 eftirfarandi h\u00e1tt: Hugb\u00fana\u00f0ur ........................................................................................................................................................................... 2 - 14 \u00e1r A\u00f0rar eignir ............................................................................................................................................................................ 2 - 15 \u00e1r A\u00f0rar eignir samanstanda af v\u00f6rumerki f\u00e9lagsins, s\u00fdningarr\u00e9tti, t\u00ed\u00f0nigj\u00f6ldum og \u00f6\u00f0rum \u00f3efnislegum eignum. V\u00f6rumerki f\u00e9lagsins er ve\u00f0sett vegna l\u00e1nt\u00f6ku f\u00e9lagsins. 15.1. \u00c1rlegt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00cd lok reiknings\u00e1rs var framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 vi\u00f0skiptavild f\u00e9lagsins. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs var endurheimtanlegt vir\u00f0i meti\u00f0 \u00fat fr\u00e1 n\u00fdtingarvir\u00f0i \u00feeirra fj\u00e1rskapandi eininga sem vi\u00f0skiptavildin tilheyrir. Vi\u00f0skiptavild sem myndast hefur vi\u00f0 kaup hefur veri\u00f0 \u00fatdeilt ni\u00f0ur \u00e1 vi\u00f0eigandi d\u00f3tturf\u00e9l\u00f6g sem skilgreind eru sem minnstu a\u00f0greinanlegu fj\u00e1rskapandi einingar af stj\u00f3rnendum samst\u00e6\u00f0unnar. Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar: 2025 2024 Vi\u00f0skiptavild S\u00edmans hf. .................................................................................................................................. 14.875 14.875 Vi\u00f0skiptavild Billboard ehf. ............................................................................................................................. 3.459 3.459 Vi\u00f0skiptavild Noona Iceland ehf. .................................................................................................................... 1.145 1.485 V\u00f6rumerki undir \u00f6\u00f0rum eignum .................................................................................................................... 1.589 1.589 Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir fyrir fj\u00e1rskapandi einingar eru bygg\u00f0ar \u00e1 n\u00fdtingarvir\u00f0i. Vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i er stu\u00f0st vi\u00f0 v\u00e6nt fj\u00e1rstreymi sem f\u00e6rt hefur veri\u00f0 til n\u00favir\u00f0is. Fj\u00e1rstreymi var \u00e1\u00e6tla\u00f0 me\u00f0 hli\u00f0sj\u00f3n a\u00f0 fj\u00e1rh\u00e6\u00f0um \u00ed sam\u00feykktum rekstrar\u00e1\u00e6tlunum n\u00e6stu fimm \u00e1ra \u00e1samt f\u00f6stum framt\u00ed\u00f0arnafnvexti eftir sp\u00e1t\u00edmabili\u00f0 sem stj\u00f3rnendur telja a\u00f0 endurspegli reynslu fyrri \u00e1ra, framt\u00ed\u00f0ar\u00fer\u00f3un \u00ed fjarskiptum og uppl\u00fdsingat\u00e6kni og a\u00f0rar ytri uppl\u00fdsingar. V\u00e6nt fj\u00e1rstreymi er f\u00e6rt til n\u00favir\u00f0is me\u00f0 vegnum fj\u00e1rmagnskostna\u00f0i (WACC) vi\u00f0komandi fj\u00e1rskapandi einingar. \u00c1v\u00f6xtunarkrafan byggir \u00e1 \u00e1h\u00e6ttulausum v\u00f6xtum a\u00f0 vi\u00f0b\u00e6ttu \u00e1lagi \u00e1 samsetningu fj\u00e1rm\u00f6gnunar fyrir hverja fj\u00e1rskapandi einingu \u00fear sem byggt er \u00e1 ytri og innri g\u00f6gnum. Vi\u00f0 mat \u00e1 vir\u00f0i v\u00f6rumerkja er byggt \u00e1 v\u00e6ntu framt\u00ed\u00f0arfj\u00e1rstreymi mi\u00f0a\u00f0 vi\u00f0 gefnar forsendur um endingart\u00edma og a\u00f0 teknu tilliti til hugsanlegra skatta\u00e1hrifa. \u00c1v\u00f6xtunarkrafan mi\u00f0ar vi\u00f0 \u00e1h\u00e6ttulausa vexti a\u00f0 vi\u00f0b\u00e6ttu \u00e1lagi vegna s\u00e9rstakrar og v\u00e6ntrar \u00e1h\u00e6ttu vi\u00f0 vi\u00f0komandi v\u00f6rumerki. N\u00fdtingarvir\u00f0i byggir \u00e1 nokkrum meginforsendum sem innhalda mat stj\u00f3rnenda \u00e1 framt\u00ed\u00f0arhorfum vi\u00f0komandi fj\u00e1rskapandi einingar \u00fear sem stu\u00f0st er vi\u00f0 s\u00f6guleg g\u00f6gn, ytri sem og innri. Forsendurnar eru eftirfarandi: 2025 2024 S\u00edminn hf. Langt\u00edmav\u00f6xtur ............................................................................................................................................... 2,0% 2,0% Vegi\u00f0 me\u00f0altal tekjuvaxtar \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 .................................................................. 2,2% 2,2% EBITDA me\u00f0alv\u00f6xtur \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 ............................................................................ 0,7% 0,4% WACC .............................................................................................................................................................. 9,7% 10,6% Skuldsetningarhlutfall ..................................................................................................................................... 59,9% 60,7% Vextir ............................................................................................................................................................. 6,6% 7,4% Billboard ehf. Langt\u00edmav\u00f6xtur ............................................................................................................................................... 2,0% 2,0% Vegi\u00f0 me\u00f0altal tekjuvaxtar \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 .................................................................. 3,3% 3,7% EBITDA me\u00f0alv\u00f6xtur \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 ............................................................................ 4,0% 4,2% WACC .............................................................................................................................................................. 12,1% 14,5% Skuldsetningarhlutfall ..................................................................................................................................... 49,1% 33,5% Vextir ............................................................................................................................................................. 6,6% 7,4% Noona Iceland ehf. Langt\u00edmav\u00f6xtur ............................................................................................................................................... 2,5% - Vegi\u00f0 me\u00f0altal tekjuvaxtar \u00e1 t\u00edmabilinu 2021-2025 / 2020-2024 .................................................................. 13,7% - EBITDA me\u00f0alv\u00f6xtur \u00e1 t\u00edmabilinu 2021-2025 / 2020-2024 ............................................................................ 21,4% - WACC .............................................................................................................................................................. 14,7% - Vextir ............................................................................................................................................................. 6,6% - Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir allra fj\u00e1rskapandi eininga var meti\u00f0 h\u00e6rra en eignagrunnur og \u00fev\u00ed engin vir\u00f0isr\u00fdrnun f\u00e6r\u00f0 hj\u00e1 f\u00e9laginu. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs vi\u00f0skiptavildar ver\u00f0a stj\u00f3rnendur a\u00f0 meta \u00e1kve\u00f0nar forsendur sem nota\u00f0ar eru \u00ed \u00e1rlegu vir\u00f0isr\u00fdrnunarpr\u00f3fi. Sl\u00edkt mat felur alltaf \u00ed s\u00e9r \u00e1kve\u00f0na \u00f3vissu sem getur haft veruleg \u00e1hrif \u00e1 \u00fatkomu pr\u00f3fanna ef forsendur reynast rangar. Fj\u00e1rskapandi einingar f\u00e9lagsins eru ekki vi\u00f0kv\u00e6mar fyrir breytingum \u00e1 meginforsendum vir\u00f0isr\u00fdrnunarpr\u00f3fsins og myndu raunh\u00e6far breytingar \u00e1 lykilforsendum ekki lei\u00f0a til vir\u00f0isr\u00fdrnunar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__37": {
"value": "15.1. \u00c1rlegt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00cd lok reiknings\u00e1rs var framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 vi\u00f0skiptavild f\u00e9lagsins. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs var endurheimtanlegt vir\u00f0i meti\u00f0 \u00fat fr\u00e1 n\u00fdtingarvir\u00f0i \u00feeirra fj\u00e1rskapandi eininga sem vi\u00f0skiptavildin tilheyrir. Vi\u00f0skiptavild sem myndast hefur vi\u00f0 kaup hefur veri\u00f0 \u00fatdeilt ni\u00f0ur \u00e1 vi\u00f0eigandi d\u00f3tturf\u00e9l\u00f6g sem skilgreind eru sem minnstu a\u00f0greinanlegu fj\u00e1rskapandi einingar af stj\u00f3rnendum samst\u00e6\u00f0unnar. Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar: 2025 2024 Vi\u00f0skiptavild S\u00edmans hf. .................................................................................................................................. 14.875 14.875 Vi\u00f0skiptavild Billboard ehf. ............................................................................................................................. 3.459 3.459 Vi\u00f0skiptavild Noona Iceland ehf. .................................................................................................................... 1.145 1.485 V\u00f6rumerki undir \u00f6\u00f0rum eignum .................................................................................................................... 1.589 1.589 Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir fyrir fj\u00e1rskapandi einingar eru bygg\u00f0ar \u00e1 n\u00fdtingarvir\u00f0i. Vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i er stu\u00f0st vi\u00f0 v\u00e6nt fj\u00e1rstreymi sem f\u00e6rt hefur veri\u00f0 til n\u00favir\u00f0is. Fj\u00e1rstreymi var \u00e1\u00e6tla\u00f0 me\u00f0 hli\u00f0sj\u00f3n a\u00f0 fj\u00e1rh\u00e6\u00f0um \u00ed sam\u00feykktum rekstrar\u00e1\u00e6tlunum n\u00e6stu fimm \u00e1ra \u00e1samt f\u00f6stum framt\u00ed\u00f0arnafnvexti eftir sp\u00e1t\u00edmabili\u00f0 sem stj\u00f3rnendur telja a\u00f0 endurspegli reynslu fyrri \u00e1ra, framt\u00ed\u00f0ar\u00fer\u00f3un \u00ed fjarskiptum og uppl\u00fdsingat\u00e6kni og a\u00f0rar ytri uppl\u00fdsingar. V\u00e6nt fj\u00e1rstreymi er f\u00e6rt til n\u00favir\u00f0is me\u00f0 vegnum fj\u00e1rmagnskostna\u00f0i (WACC) vi\u00f0komandi fj\u00e1rskapandi einingar. \u00c1v\u00f6xtunarkrafan byggir \u00e1 \u00e1h\u00e6ttulausum v\u00f6xtum a\u00f0 vi\u00f0b\u00e6ttu \u00e1lagi \u00e1 samsetningu fj\u00e1rm\u00f6gnunar fyrir hverja fj\u00e1rskapandi einingu \u00fear sem byggt er \u00e1 ytri og innri g\u00f6gnum. Vi\u00f0 mat \u00e1 vir\u00f0i v\u00f6rumerkja er byggt \u00e1 v\u00e6ntu framt\u00ed\u00f0arfj\u00e1rstreymi mi\u00f0a\u00f0 vi\u00f0 gefnar forsendur um endingart\u00edma og a\u00f0 teknu tilliti til hugsanlegra skatta\u00e1hrifa. \u00c1v\u00f6xtunarkrafan mi\u00f0ar vi\u00f0 \u00e1h\u00e6ttulausa vexti a\u00f0 vi\u00f0b\u00e6ttu \u00e1lagi vegna s\u00e9rstakrar og v\u00e6ntrar \u00e1h\u00e6ttu vi\u00f0 vi\u00f0komandi v\u00f6rumerki. N\u00fdtingarvir\u00f0i byggir \u00e1 nokkrum meginforsendum sem innhalda mat stj\u00f3rnenda \u00e1 framt\u00ed\u00f0arhorfum vi\u00f0komandi fj\u00e1rskapandi einingar \u00fear sem stu\u00f0st er vi\u00f0 s\u00f6guleg g\u00f6gn, ytri sem og innri. Forsendurnar eru eftirfarandi: 2025 2024 S\u00edminn hf. Langt\u00edmav\u00f6xtur ............................................................................................................................................... 2,0% 2,0% Vegi\u00f0 me\u00f0altal tekjuvaxtar \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 .................................................................. 2,2% 2,2% EBITDA me\u00f0alv\u00f6xtur \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 ............................................................................ 0,7% 0,4% WACC .............................................................................................................................................................. 9,7% 10,6% Skuldsetningarhlutfall ..................................................................................................................................... 59,9% 60,7% Vextir ............................................................................................................................................................. 6,6% 7,4% Billboard ehf. Langt\u00edmav\u00f6xtur ............................................................................................................................................... 2,0% 2,0% Vegi\u00f0 me\u00f0altal tekjuvaxtar \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 .................................................................. 3,3% 3,7% EBITDA me\u00f0alv\u00f6xtur \u00e1 t\u00edmabilinu 2026-2030 / 2025-2029 ............................................................................ 4,0% 4,2% WACC .............................................................................................................................................................. 12,1% 14,5% Skuldsetningarhlutfall ..................................................................................................................................... 49,1% 33,5% Vextir ............................................................................................................................................................. 6,6% 7,4% Noona Iceland ehf. Langt\u00edmav\u00f6xtur ............................................................................................................................................... 2,5% - Vegi\u00f0 me\u00f0altal tekjuvaxtar \u00e1 t\u00edmabilinu 2021-2025 / 2020-2024 .................................................................. 13,7% - EBITDA me\u00f0alv\u00f6xtur \u00e1 t\u00edmabilinu 2021-2025 / 2020-2024 ............................................................................ 21,4% - WACC .............................................................................................................................................................. 14,7% - Vextir ............................................................................................................................................................. 6,6% - Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir allra fj\u00e1rskapandi eininga var meti\u00f0 h\u00e6rra en eignagrunnur og \u00fev\u00ed engin vir\u00f0isr\u00fdrnun f\u00e6r\u00f0 hj\u00e1 f\u00e9laginu. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs vi\u00f0skiptavildar ver\u00f0a stj\u00f3rnendur a\u00f0 meta \u00e1kve\u00f0nar forsendur sem nota\u00f0ar eru \u00ed \u00e1rlegu vir\u00f0isr\u00fdrnunarpr\u00f3fi. Sl\u00edkt mat felur alltaf \u00ed s\u00e9r \u00e1kve\u00f0na \u00f3vissu sem getur haft veruleg \u00e1hrif \u00e1 \u00fatkomu pr\u00f3fanna ef forsendur reynast rangar. Fj\u00e1rskapandi einingar f\u00e9lagsins eru ekki vi\u00f0kv\u00e6mar fyrir breytingum \u00e1 meginforsendum vir\u00f0isr\u00fdrnunarpr\u00f3fsins og myndu raunh\u00e6far breytingar \u00e1 lykilforsendum ekki lei\u00f0a til vir\u00f0isr\u00fdrnunar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__40": {
"value": "18. Birg\u00f0ir Birg\u00f0ir greinast \u00feannig: V\u00f6rur til endurs\u00f6lu og rekstrarv\u00f6rubirg\u00f0ir ..................................................................................................... 724 710 Sj\u00f3nvarpsefni til s\u00fdningar ................................................................................................................................ 826 629 Birg\u00f0ir samtals ................................................................................................................................................ 1.550 1.339 V\u00f6runotkun vegna v\u00f6rus\u00f6lu \u00e1rsins nam 1.595 m.kr. (2024: 1.673 m.kr.). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__41-1": {
"value": "19. Vi\u00f0skiptakr\u00f6fur Vi\u00f0skiptakr\u00f6fur greinast \u00feannig: Vi\u00f0skiptakr\u00f6fur ................................................................................................................................................ 2.653 2.617 Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna ............................................................................................................................ ( 115) ( 114) Vi\u00f0skiptakr\u00f6fur samtals .................................................................................................................................. 2.538 2.503 Breyting \u00e1 ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna greinist \u00feannig: Sta\u00f0a \u00ed \u00e1rsbyrjun .............................................................................................................................................. ( 114) ( 78) Breyting \u00e1 ni\u00f0urf\u00e6rslu vegna krafna sem kunna a\u00f0 tapast ............................................................................. ( 49) ( 73) Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu ....................................................................................................................... 48 37 Sta\u00f0a \u00ed lok \u00e1rs .................................................................................................................................................. ( 115) ( 114) Ni\u00f0urf\u00e6rsla hefur veri\u00f0 reiknu\u00f0 vegna krafna sem kunna a\u00f0 tapast. Ni\u00f0urf\u00e6rslan er bygg\u00f0 \u00e1 mati stj\u00f3rnenda og reynslu fyrri \u00e1ra. L\u00e1ns\u00e1h\u00e6tta vegna vi\u00f0skiptavina er l\u00edtil \u00fear sem vi\u00f0skiptamenn f\u00e9lagsins eru margir og \u00f3tengdir. N\u00e1nar er fjalla\u00f0 um \u00e1h\u00e6ttu vegna vi\u00f0skiptakrafna \u00ed sk\u00fdringu 28.21. A\u00f0rar skammt\u00edmakr\u00f6fur A\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig: 2025 2024 Fyrirframgreiddur kostna\u00f0ur .......................................................................................................................... 724 701 A\u00f0rar skammt\u00edmakr\u00f6fur ................................................................................................................................. 1.009 332 A\u00f0rar skammt\u00edmakr\u00f6fur samtals .................................................................................................................... 1.733 1.033",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__38-1": {
"value": "16. D\u00f3tturf\u00e9l\u00f6g Sta\u00f0setning Eignarhlutur D\u00f3tturf\u00e9l\u00f6g eru eftirfarandi: starfsemi 2025 2024 Rad\u00ed\u00f3mi\u00f0un ehf. ....................................................................................................................... \u00cdsland 100% 100% S\u00edminn Pay ehf. ......................................................................................................................... \u00cdsland 100% 100% Billboard ehf. ............................................................................................................................ \u00cdsland 100% 100% BBI ehf. ..................................................................................................................................... \u00cdsland 100% 100% Noona Iceland ehf. .................................................................................................................... \u00cdsland 100% 100%22. Eigi\u00f0 f\u00e9 22.1. Hlutaf\u00e9 \u00datgefnir hlutir \u00ed lok \u00e1rsins eru alls 2.475 m.kr. og er nafnver\u00f0 hvers hlutar ein \u00edslensk kr\u00f3na. \u00c1 \u00e1rinu var hlutaf\u00e9 f\u00e9lagsins l\u00e6kka\u00f0 \u00far 2.650 m.kr. ni\u00f0ur \u00ed 2.475 m.kr. Eitt atkv\u00e6\u00f0i fylgir hverri kr\u00f3nu nafnver\u00f0s. Allir \u00fatgefnir hlutir eru greiddir a\u00f0 fullu. F\u00e9lagi\u00f0 \u00e1 eigin hluti a\u00f0 nafnver\u00f0i 144 m.kr. sem f\u00e6r\u00f0ir eru til l\u00e6kkunar \u00e1 eigin f\u00e9 (2024: 167 m.kr.). Samkv\u00e6mt gildandi endurkaupa\u00e1\u00e6tlun keypti f\u00e9lagi\u00f0 eigin br\u00e9f \u00e1 \u00e1rinu me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e6kka eigi\u00f0 f\u00e9 f\u00e9lagsins. 22.2. Yfirver\u00f0 Yfirver\u00f0 er munurinn \u00e1 grei\u00f0slum \u00ed kr\u00f3num sem f\u00e9lagi\u00f0 f\u00e9kk vi\u00f0 kaup, s\u00f6lu og \u00fatg\u00e1fu \u00e1 hlutaf\u00e9 og nafnver\u00f0i \u00fatgefinna hluta. 22.3. L\u00f6gbundinn varasj\u00f3\u00f0ur Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i, sem ekki m\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. \u00de\u00fd\u00f0ingar- 22.4. Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 munur \u00ed Bundinn Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00feannig: d\u00f3ttur- hlutdeildar- f\u00e9l\u00f6gum reikningur Samtals Sta\u00f0a 1.1. 2024 ........................................................................................................................ 454 116 570 Breyting \u00e1rsins ......................................................................................................................... 258 258 Sta\u00f0a 31.12.2024 ..................................................................................................................... 454 374 828 Sta\u00f0a 1.1. 2025 ........................................................................................................................ 454 374 828 Breyting \u00e1rsins ......................................................................................................................... 562 562 Sta\u00f0a 31.12.2025 ..................................................................................................................... 454 936 1.39022.5. \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur \u00f3r\u00e1\u00f0stafa\u00f0ur hagna\u00f0ur a\u00f0 fr\u00e1dregnu \u00f3j\u00f6fnu\u00f0u tapi samst\u00e6\u00f0unnar fr\u00e1 stofnun m\u00f3\u00f0urf\u00e9lagsins, a\u00f0 fr\u00e1dregnum ar\u00f0grei\u00f0slum og millif\u00e6rslum til og fr\u00e1 \u00f6\u00f0rum eiginfj\u00e1rli\u00f0um. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__39": {
"value": "17. A\u00f0rar eignir A\u00f0rar eignir greinast \u00feannig: 2025 2024 Fj\u00e1rfesting \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum ........................................................................................................................... 57 8 Sj\u00f3nvarpsefni til s\u00fdningar ................................................................................................................................ 468 522 \u00datl\u00e1n til meira en 12 m\u00e1na\u00f0a ......................................................................................................................... 346 108 A\u00f0rar eignir samtals ........................................................................................................................................ 871 638 17.1. \u00d6nnur f\u00e9l\u00f6g \u00cd \u00e1rslok \u00e1tti f\u00e9lagi\u00f0 hlutabr\u00e9f \u00ed tveimur erlendum f\u00e9l\u00f6gum og tveimur innlendum f\u00e9l\u00f6gum \u00fear sem eignarhlutir voru l\u00e6gri en 20%. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__42": {
"value": "20. \u00datl\u00e1n \u00datl\u00e1n f\u00e9lagsins samanstanda af \u00fatl\u00e1num d\u00f3tturf\u00e9lags S\u00edmans hf., S\u00edmans Pay ehf. Eing\u00f6ngu er um a\u00f0 r\u00e6\u00f0a \u00fatl\u00e1n til einstaklinga \u00e1 bilinu 1-36 m\u00e1nu\u00f0ir. Br\u00fatt\u00f3 F\u00e6rt me\u00f0al Skamm- b\u00f3kf\u00e6rt langt\u00edma- V\u00e6nt t\u00edmahluti \u00datl\u00e1n 31.12.2025: vir\u00f0i krafna \u00fatl\u00e1natap \u00fatl\u00e1na \u00datl\u00e1n fastar grei\u00f0slur 1-36 m\u00e1n ........................................................................... 1.599 ( 345) ( 74) 1.180 Kreditkort, sveigjanlegar grei\u00f0slur ....................................................................... 3.158 0 ( 134) 3.024 4.757 ( 345) ( 208) 4.204 \u00datl\u00e1n 31.12.2024: \u00datl\u00e1n fastar grei\u00f0slur 1-36 m\u00e1n ........................................................................... 678 ( 108) ( 40) 530 Kreditkort, sveigjanlegar grei\u00f0slur ....................................................................... 2.807 0 ( 133) 2.674 3.485 ( 108) ( 173) 3.204 N\u00e1nari uppl\u00fdsingar um \u00fatl\u00e1n m\u00e1 finna \u00ed sk\u00fdringu 28.5 um \u00e1h\u00e6ttust\u00fdringu. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToCustomersExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__46": {
"value": "22. Eigi\u00f0 f\u00e9 22.1. Hlutaf\u00e9 \u00datgefnir hlutir \u00ed lok \u00e1rsins eru alls 2.475 m.kr. og er nafnver\u00f0 hvers hlutar ein \u00edslensk kr\u00f3na. \u00c1 \u00e1rinu var hlutaf\u00e9 f\u00e9lagsins l\u00e6kka\u00f0 \u00far 2.650 m.kr. ni\u00f0ur \u00ed 2.475 m.kr. Eitt atkv\u00e6\u00f0i fylgir hverri kr\u00f3nu nafnver\u00f0s. Allir \u00fatgefnir hlutir eru greiddir a\u00f0 fullu. F\u00e9lagi\u00f0 \u00e1 eigin hluti a\u00f0 nafnver\u00f0i 144 m.kr. sem f\u00e6r\u00f0ir eru til l\u00e6kkunar \u00e1 eigin f\u00e9 (2024: 167 m.kr.). Samkv\u00e6mt gildandi endurkaupa\u00e1\u00e6tlun keypti f\u00e9lagi\u00f0 eigin br\u00e9f \u00e1 \u00e1rinu me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e6kka eigi\u00f0 f\u00e9 f\u00e9lagsins. 22.2. Yfirver\u00f0 Yfirver\u00f0 er munurinn \u00e1 grei\u00f0slum \u00ed kr\u00f3num sem f\u00e9lagi\u00f0 f\u00e9kk vi\u00f0 kaup, s\u00f6lu og \u00fatg\u00e1fu \u00e1 hlutaf\u00e9 og nafnver\u00f0i \u00fatgefinna hluta. 22.3. L\u00f6gbundinn varasj\u00f3\u00f0ur Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i, sem ekki m\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. \u00de\u00fd\u00f0ingar- 22.4. Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 munur \u00ed Bundinn Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00feannig: d\u00f3ttur- hlutdeildar- f\u00e9l\u00f6gum reikningur Samtals Sta\u00f0a 1.1. 2024 ........................................................................................................................ 454 116 570 Breyting \u00e1rsins ......................................................................................................................... 258 258 Sta\u00f0a 31.12.2024 ..................................................................................................................... 454 374 828 Sta\u00f0a 1.1. 2025 ........................................................................................................................ 454 374 828 Breyting \u00e1rsins ......................................................................................................................... 562 562 Sta\u00f0a 31.12.2025 ..................................................................................................................... 454 936 1.39022.5. \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur \u00f3r\u00e1\u00f0stafa\u00f0ur hagna\u00f0ur a\u00f0 fr\u00e1dregnu \u00f3j\u00f6fnu\u00f0u tapi samst\u00e6\u00f0unnar fr\u00e1 stofnun m\u00f3\u00f0urf\u00e9lagsins, a\u00f0 fr\u00e1dregnum ar\u00f0grei\u00f0slum og millif\u00e6rslum til og fr\u00e1 \u00f6\u00f0rum eiginfj\u00e1rli\u00f0um. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__47": {
"value": "22.1. Hlutaf\u00e9 \u00datgefnir hlutir \u00ed lok \u00e1rsins eru alls 2.475 m.kr. og er nafnver\u00f0 hvers hlutar ein \u00edslensk kr\u00f3na. \u00c1 \u00e1rinu var hlutaf\u00e9 f\u00e9lagsins l\u00e6kka\u00f0 \u00far 2.650 m.kr. ni\u00f0ur \u00ed 2.475 m.kr. Eitt atkv\u00e6\u00f0i fylgir hverri kr\u00f3nu nafnver\u00f0s. Allir \u00fatgefnir hlutir eru greiddir a\u00f0 fullu. F\u00e9lagi\u00f0 \u00e1 eigin hluti a\u00f0 nafnver\u00f0i 144 m.kr. sem f\u00e6r\u00f0ir eru til l\u00e6kkunar \u00e1 eigin f\u00e9 (2024: 167 m.kr.). Samkv\u00e6mt gildandi endurkaupa\u00e1\u00e6tlun keypti f\u00e9lagi\u00f0 eigin br\u00e9f \u00e1 \u00e1rinu me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 l\u00e6kka eigi\u00f0 f\u00e9 f\u00e9lagsins. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__48": {
"value": "22.3. L\u00f6gbundinn varasj\u00f3\u00f0ur Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i, sem ekki m\u00e1 nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. \u00de\u00fd\u00f0ingar- 22.4. Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 munur \u00ed Bundinn Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00feannig: d\u00f3ttur- hlutdeildar- f\u00e9l\u00f6gum reikningur Samtals Sta\u00f0a 1.1. 2024 ........................................................................................................................ 454 116 570 Breyting \u00e1rsins ......................................................................................................................... 258 258 Sta\u00f0a 31.12.2024 ..................................................................................................................... 454 374 828 Sta\u00f0a 1.1. 2025 ........................................................................................................................ 454 374 828 Breyting \u00e1rsins ......................................................................................................................... 562 562 Sta\u00f0a 31.12.2025 ..................................................................................................................... 454 936 1.390",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__49": {
"value": "23. Vaxtaberandi skuldir 2025 2024 L\u00e1n f\u00e9lagsins greinast \u00e1 eftirfarandi h\u00e1tt: Me\u00f0alvextir Eftirst\u00f6\u00f0var Me\u00f0alvextir Eftirst\u00f6\u00f0var Skuldir \u00ed ISK, \u00f3ver\u00f0trygg\u00f0ar ................................................................................. 9,70% 16.200 13.179 L\u00e1nt\u00f6kukostna\u00f0ur ............................................................................................... ( 73) ( 17) N\u00e6sta \u00e1rs afborganir ........................................................................................... ( 3.000) ( 429) 13.127 12.733 Hreyfingar \u00e1 vaxtaberandi skuldum greinast \u00e1 eftirfarandi h\u00e1tt: 2025 2024 Sta\u00f0a \u00ed \u00e1rsbyrjun............................................................................................................................................... 13.162 7.470 Kaup \u00e1 d\u00f3tturf\u00e9lagi........................................................................................................................................... 0 138 Afborganir........................................................................................................................................................ ( 11.679) ( 460) Dreifing l\u00e1nt\u00f6kukostna\u00f0ar................................................................................................................................ ( 56) 14 Tekin n\u00fd langt\u00edmal\u00e1n........................................................................................................................................ 14.700 6.000 16.127 13.162 Afborganir vaxtaberandi skulda greinast \u00feannig: Til grei\u00f0slu 2026 / 2025.................................................................................................................................... 3.000 429 Til grei\u00f0slu 2027 / 2026.................................................................................................................................... 0 12.750 Til grei\u00f0slu 2028 / 2027.................................................................................................................................... 1.200 0 Til grei\u00f0slu 2029 / 2028.................................................................................................................................... 11.927 0 Heildarl\u00e1n a\u00f0 me\u00f0t\u00f6ldum n\u00e6sta \u00e1rs afborgunum............................................................................................ 16.127 13.179 \u00cd l\u00e1naskilm\u00e1lum eru kva\u00f0ir um \u00e1kve\u00f0in fj\u00e1rm\u00e1lahlutf\u00f6ll sem eru uppfyllt. Skuldir f\u00e9lagsins eru trygg\u00f0ar me\u00f0 ve\u00f0i \u00ed v\u00f6rumerki f\u00e9lagsins. L\u00e1n f\u00e9lagsins sem eru til grei\u00f0slu \u00e1ri\u00f0 2029 eru me\u00f0 framlengingarheimild til \u00e1rsins 2033.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__53": {
"value": "27. A\u00f0rar skammt\u00edmaskuldir A\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: \u00c1fallinn kostna\u00f0ur .......................................................................................................................................... 664 587 \u00d3greidd laun og launatengd gj\u00f6ld ................................................................................................................... 203 217 \u00d3greiddur vir\u00f0isaukaskattur ........................................................................................................................... 355 393 A\u00f0rar skammt\u00edmaskuldir samtals ................................................................................................................... 1.223 1.197",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__51": {
"value": "25. Tekjuskattsskuldbinding Hreyfingar \u00e1 tekjuskattsskuldbindingu greinast \u00e1 eftirfarandi h\u00e1tt: 2025 2024 Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun.................................................................................................................. 686 232 Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum...................................................................................................................................... 0 336 Tekjuskattur t\u00edmabilsins.................................................................................................................................... 485 381 Skattar til grei\u00f0slu............................................................................................................................................. ( 542) ( 255) Lei\u00f0r\u00e9tting fr\u00e1 fyrra \u00e1ri..................................................................................................................................... 0 ( 8) Tekjuskattsskuldbinding samtals...................................................................................................................... 629 686 Fresta\u00f0ur skattur skiptist \u00feannig \u00e1 einstaka li\u00f0i efnahagsreikningsins: Rekstrarfj\u00e1rmunir............................................................................................................................................. ( 150) ( 174) \u00d3efnislegar eignir............................................................................................................................................. ( 517) ( 550) Skammt\u00edmakr\u00f6fur............................................................................................................................................. ( 23) ( 22) Leig\u00f0ar eignir.................................................................................................................................................... ( 369) ( 368) Leiguskuldbindingar.......................................................................................................................................... 394 384 Gengismunur.................................................................................................................................................... 8 3 Skattalegt tap................................................................................................................................................... 28 41 ( 629) ( 686) \u00c1 \u00e1rinu 2025 l\u00e6kkar tekjuskattshlutfall f\u00e9lagsins \u00far 21% \u00ed 20%. \u00c1hrif \u00feess \u00e1 tekjuskattsskuldbindingu f\u00e9lagsins eru metin \u00f3veruleg og \u00fev\u00ed ekki f\u00e6r\u00f0 \u00ed \u00e1rsreikninginn.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__52": {
"value": "26. Vi\u00f0skiptaskuldir Vi\u00f0skiptaskuldir greinast \u00feannig: 2025 2024 Vi\u00f0skiptaskuldir .............................................................................................................................................. 3.374 3.190 \u00c1fallinn kostna\u00f0ur .......................................................................................................................................... 1.222 570 Vi\u00f0skiptaskuldir samtals ................................................................................................................................. 4.596 3.760 Vi\u00f0skiptaskuldir sem koma til grei\u00f0slu eftir 12 m\u00e1nu\u00f0i e\u00f0a meira falla undir vi\u00f0skiptaskuldir me\u00f0al langt\u00edmaskulda. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__54": {
"value": "28. \u00c1h\u00e6ttust\u00fdring 28.1. St\u00fdring fj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttu F\u00e9lagi\u00f0 st\u00fdrir fj\u00e1rhagssamsetningu \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 f\u00e9l\u00f6g samst\u00e6\u00f0unnar s\u00e9u rekstrarh\u00e6f, me\u00f0 \u00fea\u00f0 markmi\u00f0 a\u00f0 h\u00e1marka hagna\u00f0 hluthafa me\u00f0 \u00fev\u00ed a\u00f0 finna bestu samsetningu eigin fj\u00e1r \u00e1 m\u00f3ti skuldum. Stefna f\u00e9lagsins er \u00f3breytt fr\u00e1 fyrra \u00e1ri. Fj\u00e1rhagssamsetning f\u00e9lagsins samanstendur af l\u00e1num sem n\u00e1nar eru upplistu\u00f0 \u00ed sk\u00fdringu n\u00famer 23, skammt\u00edmal\u00e1num og eigin f\u00e9 sem samanstendur af \u00fatgefnu hlutaf\u00e9, varasj\u00f3\u00f0um og \u00f3r\u00e1\u00f0st\u00f6fu\u00f0u eigin f\u00e9. 28.2. St\u00fdring fj\u00e1rhagslegrar \u00e1h\u00e6ttu Starfsemi f\u00e9lagsins hefur \u00fea\u00f0 \u00ed f\u00f6r me\u00f0 s\u00e9r a\u00f0 rekstur, eignir, skuldir og eigi\u00f0 f\u00e9 eru undirorpin fj\u00e1rhagslegri \u00e1h\u00e6ttu. S\u00fa \u00e1h\u00e6tta samanstendur me\u00f0al annars af marka\u00f0s\u00e1h\u00e6ttu, mestmegnis tengdri gengi gjaldmi\u00f0la og vaxtastigi, l\u00e1ns\u00e1h\u00e6ttu og lausafj\u00e1r\u00e1h\u00e6ttu. Fj\u00e1rst\u00fdring S\u00edmans veitir f\u00e9l\u00f6gum innan samst\u00e6\u00f0unnar mi\u00f0l\u00e6ga fj\u00e1rm\u00e1la\u00fej\u00f3nustu svo sem vegna fj\u00e1rm\u00f6gnunar, gjaldeyriskaupa, vaxtast\u00fdringar og \u00e1h\u00e6ttumats. Starfsemi fj\u00e1rst\u00fdringar er haga\u00f0 innan ramma fj\u00e1rst\u00fdringarstefnu S\u00edmans sem er endursko\u00f0u\u00f0 reglulega af stj\u00f3rn f\u00e9lagsins. F\u00e9lagi\u00f0 tekur ekki st\u00f6\u00f0u \u00ed fj\u00e1rm\u00e1lagerningum, \u00fear me\u00f0 tali\u00f0 afleiddum fj\u00e1rm\u00e1lagerningum, bygg\u00f0a \u00e1 sp\u00e1kaupmennsku. 28.3. Vaxta\u00e1h\u00e6tta Vaxta\u00e1h\u00e6tta er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0arsj\u00f3\u00f0sfl\u00e6\u00f0i fj\u00e1rm\u00e1lagerninga muni sveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum. Breytingar \u00e1 marka\u00f0sv\u00f6xtum hafa \u00e1hrif \u00e1 vaxtatekjur og vaxtagj\u00f6ld \u00ed rekstrarreikningi. \u00datl\u00e1nasafn f\u00e9lagsins samanstendur af l\u00e1num \u00ed ISK me\u00f0 breytilegum v\u00f6xtum. Vaxtaberandi fj\u00e1rskuldir f\u00e9lagsins eru h\u00e6rri en vaxtaberandi fj\u00e1reignir, en vaxta\u00e1h\u00e6ttan er vegna breytilegra vaxta. \u00c1h\u00e6ttan liggur \u00fev\u00ed \u00ed a\u00f0 m\u00f6guleg h\u00e6kkun \u00e1 v\u00f6xtum lei\u00f0i til h\u00e6kkunar \u00e1 fj\u00e1rmagnsli\u00f0um. N\u00e6mnigreining \u00e1 breytingum \u00e1 v\u00f6xtum var ger\u00f0 mi\u00f0a\u00f0 vi\u00f0 st\u00f6\u00f0u \u00e1 fj\u00e1reignum og fj\u00e1rskuldum \u00ed lok \u00e1rsins. N\u00e6mnigreiningin gerir r\u00e1\u00f0 fyrir a\u00f0 fj\u00e1rh\u00e6\u00f0 fj\u00e1rskulda me\u00f0 breytilega vexti \u00ed lok \u00e1rs s\u00e9 eins allt \u00e1ri\u00f0. Mi\u00f0a\u00f0 vi\u00f0 100 punkta h\u00e6kkun \u00e1 marka\u00f0sv\u00f6xtum og a\u00f0 allar a\u00f0rar forsendur s\u00e9u \u00f3breyttar \u00fe\u00e1 breytist afkoma og eigi\u00f0 f\u00e9 um 122 m.kr. eftir skatta. (2024: 97 m.kr.). Fj\u00e1reignir og fj\u00e1rskuldir f\u00e9lagsins me\u00f0 fasta vexti eru ekki f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og \u00fev\u00ed ekki n\u00e6mar fyrir breytingum \u00e1 v\u00f6xtum. 28.4. Gjaldmi\u00f0la\u00e1h\u00e6tta F\u00e9lagi\u00f0 ber st\u00e6rstu gjaldmi\u00f0la\u00e1h\u00e6ttu gagnvart EUR og USD. Hluti af fj\u00e1rfestingum f\u00e9lagsins er \u00ed erlendri mynt \u00e1samt rekstrargj\u00f6ldum. A\u00f0 minna marki hefur gengi\u00f0 \u00e1hrif \u00e1 rekstrartekjur f\u00e9lagsins. \u00cd \u00e1rslok 2025 voru engin af langt\u00edmal\u00e1num f\u00e9lagsins \u00ed erlendum gjaldmi\u00f0lum, eins og \u00ed \u00e1rslok 2024. Gengi helstu gjaldmi\u00f0la \u00e1 \u00e1rinu m\u00e1 sj\u00e1 i eftirfarandi t\u00f6flu: Me\u00f0algengi \u00c1rslokagengi 2025 2024 2025 2024 EUR ..................................................................................................................... 144,6 149,3 147,2 143,9 USD ..................................................................................................................... 128,4 137,9 125,2 138,2 Eignir og skuldir f\u00e9lagsins \u00ed erlendri mynt mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok \u00e1rs m\u00e1 sj\u00e1 \u00ed eftirfarandi t\u00f6flu: Eignir Skuldir 2025 2024 2025 2024 EUR ..................................................................................................................... 177 169 1.653 320 USD ..................................................................................................................... 67 35 466 371 A\u00f0rir gjaldmi\u00f0lar ................................................................................................. 3 5 2 11 247 209 2.121 702 Efnahagsreikningur f\u00e9lagsins er ekki vi\u00f0kv\u00e6mur gagnvart fl\u00f6kti \u00e1 gengi gjaldmi\u00f0la. N\u00e6mnigreining \u00e1 gengis\u00e1h\u00e6ttu metur \u00e1hrif fl\u00f6kts gengis gjaldmi\u00f0la \u00e1 \u00fatistandandi fj\u00e1rmagnsli\u00f0i mi\u00f0a\u00f0 vi\u00f0 gengi vi\u00f0 lok n\u00faverandi t\u00edmabils. Gert er r\u00e1\u00f0 fyrir a\u00f0 allar a\u00f0rar breytur s\u00e9u fastar. \u00c1hrifin a\u00f0 teknu tilliti til skatta \u00e1 afkomu og eigi\u00f0 f\u00e9 eru 15 m.kr. (2024: 4 m.kr) h\u00e6kkun/l\u00e6kkun fyrir hvert 1% \u00ed h\u00e6kkun/l\u00e6kkun \u00e1 gengi kr\u00f3nunnar. 28.5. L\u00e1ns\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi f\u00e9lagsins ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. \u00c1h\u00e6tta f\u00e9lagsins gagnvart l\u00e1ns\u00e1h\u00e6ttu er takm\u00f6rku\u00f0 vi\u00f0 fj\u00e1rhagslegar eignir lista\u00f0ar \u00e1 efnahagsreikningi auk vissra \u00e1byrg\u00f0a. F\u00e9lagi\u00f0 fylgist reglulega me\u00f0 \u00fer\u00f3un \u00feeirra eigna sem tengjast \u00fatl\u00e1na\u00e1h\u00e6ttu. Vi\u00f0skiptakr\u00f6fur f\u00e9lagsins eru \u00e1 hendur fj\u00f6ldam\u00f6rgum vi\u00f0skiptavinum sem dreifast \u00e1 margar starfsgreinar og landssv\u00e6\u00f0i. Vi\u00f0skiptakr\u00f6fur eru \u00fev\u00ed ekki h\u00e1\u00f0ar f\u00e1um st\u00f3rum vi\u00f0skiptavinum. H\u00e1marks\u00fatl\u00e1na\u00e1h\u00e6tta greinist \u00feannig: Mesta m\u00f6gulega tap 2025 2024 Langt\u00edmakr\u00f6fur ................................................................................................................................................. 346 108 Vi\u00f0skiptakr\u00f6fur ................................................................................................................................................. 2.653 2.617 \u00datl\u00e1n ................................................................................................................................................................. 4.663 3.425 A\u00f0rar skammt\u00edmakr\u00f6fur ................................................................................................................................... 1.733 1.033 Handb\u00e6rt f\u00e9 ...................................................................................................................................................... 980 835 10.375 8.018 Vi\u00f0skiptakr\u00f6fur: Meirihluti vi\u00f0skiptakrafna f\u00e9lagsins eru til grei\u00f0slu innan 90 daga. Myndu\u00f0 er ni\u00f0urf\u00e6rsla vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna og annarra krafna. Ni\u00f0urf\u00e6rslan er \u00ed meginatri\u00f0um s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna og sameiginleg ni\u00f0urf\u00e6rsla me\u00f0 tilliti til aldurs krafna, sem ekki hefur veri\u00f0 tengd einst\u00f6kum vi\u00f0skiptam\u00f6nnum. Sameiginlega ni\u00f0urf\u00e6rslan er \u00e1kve\u00f0in me\u00f0 tilliti til innheimtus\u00f6gu samb\u00e6rilegra krafna. Eftirfarandi tafla s\u00fdnir aldursdreifingu vi\u00f0skiptakrafna sem komnar eru \u00e1 gjalddaga a\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu: Nafnver\u00f0 kr\u00f6fu Ni\u00f0urf\u00e6rsla 2025 2024 2025 2024 \u00d3gjaldfalli\u00f0 ......................................................................................................... 1.319 1.295 37 36 Gjaldfalli\u00f0 innan 30 daga .................................................................................... 1.139 1.182 16 20 Gjaldfalli\u00f0 fyrir 31-60 d\u00f6gum .............................................................................. 85 54 11 9 Gjaldfalli\u00f0 fyrir 61-180 d\u00f6gum ............................................................................ 70 42 21 19 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum .................................................................. 40 44 30 30 2.653 2.617 115 114 L\u00e1ns\u00e1h\u00e6tta vegna vi\u00f0skiptavina er l\u00edtil \u00fear sem a\u00f0 vi\u00f0skiptamenn f\u00e9lagsins eru margir og \u00f3tengdir. \u00dev\u00ed telja stj\u00f3rnendur f\u00e9lagsins ekki \u00fe\u00f6rf \u00e1 frekari var\u00fa\u00f0arf\u00e6rslum umfram hef\u00f0bundnar ni\u00f0urf\u00e6rslur. Undir rekstrarkostna\u00f0i voru gjaldf\u00e6r\u00f0ar 49 m.kr. vegna ni\u00f0urf\u00e6rslu krafna \u00e1 \u00e1rinu 2025 (2024: 72 m.kr.). Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 19. \u00datl\u00e1n: L\u00e1nsh\u00e6fism\u00f3del S\u00edmans Pay er \u00fer\u00f3a\u00f0 og vi\u00f0haldi\u00f0 \u00ed samstarfi vi\u00f0 CreditInfo. M\u00f3deli\u00f0 er st\u00f6\u00f0ugt \u00ed \u00fer\u00f3un og \u00edtrun me\u00f0 s\u00e9rfr\u00e6\u00f0ingum CreditInfo og utana\u00f0komandi s\u00e9rfr\u00e6\u00f0ingum \u00ed \u00fatl\u00e1naeftirliti og innheimtu. \u00deegar vi\u00f0skiptavinir s\u00e6kja um l\u00e1nal\u00ednu hj\u00e1 S\u00edmanum Pay er l\u00e1nsh\u00e6fi \u00feeirra meti\u00f0 \u00fat fr\u00e1 vi\u00f0eigandi g\u00f6gnum, \u00fear \u00e1 me\u00f0al launatekjum, vanskilas\u00f6gu og l\u00e1nsh\u00e6fiseinkunn CreditInfo. F\u00e9lagi\u00f0 notar vir\u00f0isr\u00fdrnunarl\u00edkan vi\u00f0 mat \u00e1 v\u00e6ntri \u00fatl\u00e1na\u00e1h\u00e6ttu sem er \u00ed samr\u00e6mi vi\u00f0 kr\u00f6fur IFRS 9. F\u00e9lagi\u00f0 framkv\u00e6mir \u00e1h\u00e6ttumat til a\u00f0 meta l\u00edkur \u00e1 vanefndum vi\u00f0skiptavina. Einstaklingar eru flokka\u00f0ir fr\u00e1 A1 til E3, \u00fear sem A1 reiknast me\u00f0 minnstu og E3 me\u00f0 mestu l\u00edkur \u00e1 vanefndum. Engar tryggingar eru \u00e1 bakvi\u00f0 l\u00e1nin. \u00datl\u00e1n \u00fear sem ekki m\u00e6list markt\u00e6k aukning \u00e1 \u00fatl\u00e1na\u00e1h\u00e6ttu falla undir stig 1. \u00datl\u00e1n \u00fear sem m\u00e6list markt\u00e6k aukning \u00e1 \u00fatl\u00e1na\u00e1h\u00e6ttu fr\u00e1 upphaflegri skr\u00e1ningu falla undir stig 2. \u00datl\u00e1n sem eru \u00ed vanefndum af h\u00e1lfu l\u00e1ntaka falla undir stig 3. 28.5. L\u00e1ns\u00e1h\u00e6tta, frh.: 31. desember 2025 \u00datl\u00e1n til einstaklinga: Stig 1 Stig 2 Stig 3 Samtals Einkunn A ........................................................................................................... 2.824 43 6 2.873 Einkunn B ............................................................................................................ 1.211 50 9 1.270 Einkunn C ............................................................................................................ 183 10 4 197 Einkunn D ........................................................................................................... 119 24 13 156 Einkunn E ............................................................................................................ 58 26 177 261 Br\u00fatt\u00f3 sta\u00f0a ........................................................................................................ 4.395 153 209 4.757 V\u00e6nt \u00fatl\u00e1natap ................................................................................................... ( 80) ( 16) ( 112) ( 208) B\u00f3kf\u00e6r\u00f0 sta\u00f0a .................................................................................................... 4.315 137 97 4.549 31. desember 2024 \u00datl\u00e1n til einstaklinga: Stig 1 Stig 2 Stig 3 Samtals Einkunn A ........................................................................................................... 1.925 17 13 1.955 Einkunn B ............................................................................................................ 1.002 14 13 1.029 Einkunn C ............................................................................................................ 136 5 3 144 Einkunn D ........................................................................................................... 102 13 16 131 Einkunn E ............................................................................................................ 47 24 155 226 Br\u00fatt\u00f3 sta\u00f0a ........................................................................................................ 3.212 73 200 3.485 V\u00e6nt \u00fatl\u00e1natap ................................................................................................... ( 64) ( 9) ( 100) ( 173) B\u00f3kf\u00e6r\u00f0 sta\u00f0a .................................................................................................... 3.148 64 100 3.31228.6. Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er \u00e1h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 f\u00e9lagi\u00f0 lendi \u00ed erfi\u00f0leikum vi\u00f0 a\u00f0 m\u00e6ta fj\u00e1rhagslegum skuldbindingum s\u00ednum \u00ed n\u00e1inni framt\u00ed\u00f0. F\u00e9lagi\u00f0 m\u00e6tir \u00feessari \u00e1h\u00e6ttu me\u00f0 \u00fev\u00ed a\u00f0 gera \u00e1\u00e6tlanir um grei\u00f0slur og tryggja n\u00e6gjanlega varasj\u00f3\u00f0i. Eftirfarandi tafla greinir skuldbindingar f\u00e9lagsins eftir gjaldd\u00f6gum \u00feeirra. Taflan mi\u00f0ar vi\u00f0 \u00f3n\u00favirtar grei\u00f0slur og a\u00f0 greitt s\u00e9 \u00e1 fyrsta samningsbundna grei\u00f0sludegi. Vegi\u00f0 me\u00f0altal flj\u00f3tandi vaxta \u00ed lok \u00e1rs er 8,96% (2024: 10,23%). B\u00f3kf. ver\u00f0 Innan \u00e1rs 1-2 \u00e1r 2-5 \u00e1r > 5 \u00e1r Samtals 31. desember 2025 Langt\u00edmal\u00e1n ............................................................. 16.127 4.308 3.508 12.539 20.355 Leiguskuldbindingar ................................................. 1.969 541 471 780 749 2.541 Vi\u00f0skiptaskuldir ....................................................... 6.553 5.819 734 6.553 Skammt\u00edmal\u00e1n ......................................................... 1.401 1.457 1.457 26.050 12.125 4.713 13.319 749 30.906 31. desember 2024 Langt\u00edmal\u00e1n ............................................................. 13.162 3.370 11.380 14.750 Leiguskuldbindingar ................................................. 1.922 508 486 937 596 2.527 Vi\u00f0skiptaskuldir ....................................................... 4.957 4.957 4.957 Skuldir vi\u00f0 l\u00e1nastofnanir .......................................... 2.084 2.282 2.282 22.125 11.117 11.866 937 596 24.51628.7. Gangvir\u00f0i \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 ekki s\u00e9 verulegur munur \u00e1 b\u00f3kf\u00e6r\u00f0u vir\u00f0i fj\u00e1reigna og fj\u00e1rskulda og gangvir\u00f0i \u00feeirra \u00ed reikningsskilunum. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__55": {
"value": "28.5. L\u00e1ns\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi f\u00e9lagsins ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. \u00c1h\u00e6tta f\u00e9lagsins gagnvart l\u00e1ns\u00e1h\u00e6ttu er takm\u00f6rku\u00f0 vi\u00f0 fj\u00e1rhagslegar eignir lista\u00f0ar \u00e1 efnahagsreikningi auk vissra \u00e1byrg\u00f0a. F\u00e9lagi\u00f0 fylgist reglulega me\u00f0 \u00fer\u00f3un \u00feeirra eigna sem tengjast \u00fatl\u00e1na\u00e1h\u00e6ttu. Vi\u00f0skiptakr\u00f6fur f\u00e9lagsins eru \u00e1 hendur fj\u00f6ldam\u00f6rgum vi\u00f0skiptavinum sem dreifast \u00e1 margar starfsgreinar og landssv\u00e6\u00f0i. Vi\u00f0skiptakr\u00f6fur eru \u00fev\u00ed ekki h\u00e1\u00f0ar f\u00e1um st\u00f3rum vi\u00f0skiptavinum. H\u00e1marks\u00fatl\u00e1na\u00e1h\u00e6tta greinist \u00feannig: Mesta m\u00f6gulega tap 2025 2024 Langt\u00edmakr\u00f6fur ................................................................................................................................................. 346 108 Vi\u00f0skiptakr\u00f6fur ................................................................................................................................................. 2.653 2.617 \u00datl\u00e1n ................................................................................................................................................................. 4.663 3.425 A\u00f0rar skammt\u00edmakr\u00f6fur ................................................................................................................................... 1.733 1.033 Handb\u00e6rt f\u00e9 ...................................................................................................................................................... 980 835 10.375 8.018 Vi\u00f0skiptakr\u00f6fur: Meirihluti vi\u00f0skiptakrafna f\u00e9lagsins eru til grei\u00f0slu innan 90 daga. Myndu\u00f0 er ni\u00f0urf\u00e6rsla vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna og annarra krafna. Ni\u00f0urf\u00e6rslan er \u00ed meginatri\u00f0um s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna og sameiginleg ni\u00f0urf\u00e6rsla me\u00f0 tilliti til aldurs krafna, sem ekki hefur veri\u00f0 tengd einst\u00f6kum vi\u00f0skiptam\u00f6nnum. Sameiginlega ni\u00f0urf\u00e6rslan er \u00e1kve\u00f0in me\u00f0 tilliti til innheimtus\u00f6gu samb\u00e6rilegra krafna. Eftirfarandi tafla s\u00fdnir aldursdreifingu vi\u00f0skiptakrafna sem komnar eru \u00e1 gjalddaga a\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu: Nafnver\u00f0 kr\u00f6fu Ni\u00f0urf\u00e6rsla 2025 2024 2025 2024 \u00d3gjaldfalli\u00f0 ......................................................................................................... 1.319 1.295 37 36 Gjaldfalli\u00f0 innan 30 daga .................................................................................... 1.139 1.182 16 20 Gjaldfalli\u00f0 fyrir 31-60 d\u00f6gum .............................................................................. 85 54 11 9 Gjaldfalli\u00f0 fyrir 61-180 d\u00f6gum ............................................................................ 70 42 21 19 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum .................................................................. 40 44 30 30 2.653 2.617 115 114 L\u00e1ns\u00e1h\u00e6tta vegna vi\u00f0skiptavina er l\u00edtil \u00fear sem a\u00f0 vi\u00f0skiptamenn f\u00e9lagsins eru margir og \u00f3tengdir. \u00dev\u00ed telja stj\u00f3rnendur f\u00e9lagsins ekki \u00fe\u00f6rf \u00e1 frekari var\u00fa\u00f0arf\u00e6rslum umfram hef\u00f0bundnar ni\u00f0urf\u00e6rslur. Undir rekstrarkostna\u00f0i voru gjaldf\u00e6r\u00f0ar 49 m.kr. vegna ni\u00f0urf\u00e6rslu krafna \u00e1 \u00e1rinu 2025 (2024: 72 m.kr.). Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 19. \u00datl\u00e1n: L\u00e1nsh\u00e6fism\u00f3del S\u00edmans Pay er \u00fer\u00f3a\u00f0 og vi\u00f0haldi\u00f0 \u00ed samstarfi vi\u00f0 CreditInfo. M\u00f3deli\u00f0 er st\u00f6\u00f0ugt \u00ed \u00fer\u00f3un og \u00edtrun me\u00f0 s\u00e9rfr\u00e6\u00f0ingum CreditInfo og utana\u00f0komandi s\u00e9rfr\u00e6\u00f0ingum \u00ed \u00fatl\u00e1naeftirliti og innheimtu. \u00deegar vi\u00f0skiptavinir s\u00e6kja um l\u00e1nal\u00ednu hj\u00e1 S\u00edmanum Pay er l\u00e1nsh\u00e6fi \u00feeirra meti\u00f0 \u00fat fr\u00e1 vi\u00f0eigandi g\u00f6gnum, \u00fear \u00e1 me\u00f0al launatekjum, vanskilas\u00f6gu og l\u00e1nsh\u00e6fiseinkunn CreditInfo. F\u00e9lagi\u00f0 notar vir\u00f0isr\u00fdrnunarl\u00edkan vi\u00f0 mat \u00e1 v\u00e6ntri \u00fatl\u00e1na\u00e1h\u00e6ttu sem er \u00ed samr\u00e6mi vi\u00f0 kr\u00f6fur IFRS 9. F\u00e9lagi\u00f0 framkv\u00e6mir \u00e1h\u00e6ttumat til a\u00f0 meta l\u00edkur \u00e1 vanefndum vi\u00f0skiptavina. Einstaklingar eru flokka\u00f0ir fr\u00e1 A1 til E3, \u00fear sem A1 reiknast me\u00f0 minnstu og E3 me\u00f0 mestu l\u00edkur \u00e1 vanefndum. Engar tryggingar eru \u00e1 bakvi\u00f0 l\u00e1nin. \u00datl\u00e1n \u00fear sem ekki m\u00e6list markt\u00e6k aukning \u00e1 \u00fatl\u00e1na\u00e1h\u00e6ttu falla undir stig 1. \u00datl\u00e1n \u00fear sem m\u00e6list markt\u00e6k aukning \u00e1 \u00fatl\u00e1na\u00e1h\u00e6ttu fr\u00e1 upphaflegri skr\u00e1ningu falla undir stig 2. \u00datl\u00e1n sem eru \u00ed vanefndum af h\u00e1lfu l\u00e1ntaka falla undir stig 3. 28.5. L\u00e1ns\u00e1h\u00e6tta, frh.: 31. desember 2025 \u00datl\u00e1n til einstaklinga: Stig 1 Stig 2 Stig 3 Samtals Einkunn A ........................................................................................................... 2.824 43 6 2.873 Einkunn B ............................................................................................................ 1.211 50 9 1.270 Einkunn C ............................................................................................................ 183 10 4 197 Einkunn D ........................................................................................................... 119 24 13 156 Einkunn E ............................................................................................................ 58 26 177 261 Br\u00fatt\u00f3 sta\u00f0a ........................................................................................................ 4.395 153 209 4.757 V\u00e6nt \u00fatl\u00e1natap ................................................................................................... ( 80) ( 16) ( 112) ( 208) B\u00f3kf\u00e6r\u00f0 sta\u00f0a .................................................................................................... 4.315 137 97 4.549 31. desember 2024 \u00datl\u00e1n til einstaklinga: Stig 1 Stig 2 Stig 3 Samtals Einkunn A ........................................................................................................... 1.925 17 13 1.955 Einkunn B ............................................................................................................ 1.002 14 13 1.029 Einkunn C ............................................................................................................ 136 5 3 144 Einkunn D ........................................................................................................... 102 13 16 131 Einkunn E ............................................................................................................ 47 24 155 226 Br\u00fatt\u00f3 sta\u00f0a ........................................................................................................ 3.212 73 200 3.485 V\u00e6nt \u00fatl\u00e1natap ................................................................................................... ( 64) ( 9) ( 100) ( 173) B\u00f3kf\u00e6r\u00f0 sta\u00f0a .................................................................................................... 3.148 64 100 3.312",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__56": {
"value": "28.6. Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er \u00e1h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 f\u00e9lagi\u00f0 lendi \u00ed erfi\u00f0leikum vi\u00f0 a\u00f0 m\u00e6ta fj\u00e1rhagslegum skuldbindingum s\u00ednum \u00ed n\u00e1inni framt\u00ed\u00f0. F\u00e9lagi\u00f0 m\u00e6tir \u00feessari \u00e1h\u00e6ttu me\u00f0 \u00fev\u00ed a\u00f0 gera \u00e1\u00e6tlanir um grei\u00f0slur og tryggja n\u00e6gjanlega varasj\u00f3\u00f0i. Eftirfarandi tafla greinir skuldbindingar f\u00e9lagsins eftir gjaldd\u00f6gum \u00feeirra. Taflan mi\u00f0ar vi\u00f0 \u00f3n\u00favirtar grei\u00f0slur og a\u00f0 greitt s\u00e9 \u00e1 fyrsta samningsbundna grei\u00f0sludegi. Vegi\u00f0 me\u00f0altal flj\u00f3tandi vaxta \u00ed lok \u00e1rs er 8,96% (2024: 10,23%). B\u00f3kf. ver\u00f0 Innan \u00e1rs 1-2 \u00e1r 2-5 \u00e1r > 5 \u00e1r Samtals 31. desember 2025 Langt\u00edmal\u00e1n ............................................................. 16.127 4.308 3.508 12.539 20.355 Leiguskuldbindingar ................................................. 1.969 541 471 780 749 2.541 Vi\u00f0skiptaskuldir ....................................................... 6.553 5.819 734 6.553 Skammt\u00edmal\u00e1n ......................................................... 1.401 1.457 1.457 26.050 12.125 4.713 13.319 749 30.906 31. desember 2024 Langt\u00edmal\u00e1n ............................................................. 13.162 3.370 11.380 14.750 Leiguskuldbindingar ................................................. 1.922 508 486 937 596 2.527 Vi\u00f0skiptaskuldir ....................................................... 4.957 4.957 4.957 Skuldir vi\u00f0 l\u00e1nastofnanir .......................................... 2.084 2.282 2.282 22.125 11.117 11.866 937 596 24.516",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__57": {
"value": "28.7. Gangvir\u00f0i \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 ekki s\u00e9 verulegur munur \u00e1 b\u00f3kf\u00e6r\u00f0u vir\u00f0i fj\u00e1reigna og fj\u00e1rskulda og gangvir\u00f0i \u00feeirra \u00ed reikningsskilunum. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__58-1": {
"value": "29. \u00c1byrg\u00f0ir og \u00f6nnur m\u00e1l F\u00e9lagi\u00f0 hefur lagt eignir a\u00f0 ve\u00f0i til a\u00f0 tryggja skuldbindingar vegna l\u00e1na, tryggingabr\u00e9fi\u00f0 er a\u00f0 fj\u00e1rh\u00e6\u00f0 21,6 ma.kr. (2024: 14 ma.kr.) \u00ed \u00e1rslok.34.12. Skuldbindingar Skuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0an ber lagalega e\u00f0a l\u00edklega grei\u00f0sluskyldu vegna li\u00f0inna atbur\u00f0a og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 hennar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Fj\u00e1rh\u00e6\u00f0 skuldbindingar er bygg\u00f0 \u00e1 besta m\u00f6gulega mati \u00e1 skuldinni sem er fyrirliggjandi \u00e1 reikningsskiladegi. Ef skuldbindingin er metin \u00fat fr\u00e1 \u00e1\u00e6tlu\u00f0u framt\u00ed\u00f0arsj\u00f3\u00f0streymi er skuldbinding f\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 n\u00favirt \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi. \u00deegar vir\u00f0i skuldbindingarinnar er endurheimtanlegt fr\u00e1 \u00feri\u00f0ja a\u00f0ila er fj\u00e1rh\u00e6\u00f0 hennar f\u00e6r\u00f0 til eignar. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__59": {
"value": "30. M\u00e1larekstur Fj\u00e1rm\u00e1laeftirlitsnefnd Se\u00f0labanka \u00cdslands komst a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u a\u00f0 sekta S\u00edmann um 76,5 m.kr. \u00e1 grundvelli \u00feess a\u00f0 stofnunin taldi a\u00f0 S\u00edminn hef\u00f0i ekki birt \u00e6tla\u00f0ar innherjauppl\u00fdsingar e\u00f0a teki\u00f0 \u00e1kv\u00f6r\u00f0un um frestun \u00e1 birtingu \u00e1 \u00e6tlu\u00f0um innherjauppl\u00fdsingum \u00feann 31. \u00e1g\u00fast 2021 \u00ed tengslum vi\u00f0 s\u00f6lu \u00e1 d\u00f3tturf\u00e9laginu M\u00edlu ehf. S\u00edminn \u00e1fr\u00fdja\u00f0i m\u00e1linu til H\u00e9ra\u00f0sd\u00f3ms Reykjav\u00edkur til a\u00f0 f\u00e1 \u00e1kv\u00f6r\u00f0uninni hnekkt en H\u00e9ra\u00f0sd\u00f3mur s\u00fdkna\u00f0i Se\u00f0labankann. S\u00edminn \u00e1fr\u00fdja\u00f0i d\u00f3minum til Landsr\u00e9ttar og s\u00fdkna\u00f0i Landsr\u00e9ttur Se\u00f0labankann me\u00f0 d\u00f3mi uppkve\u00f0num \u00feann 12. febr\u00faar 2026. F\u00e9lagi\u00f0 er a\u00f0 meta hvort s\u00f3st ver\u00f0i eftir \u00e1fr\u00fdjunarleyfi til H\u00e6star\u00e9ttar. F\u00e9lagi\u00f0 hefur greitt fj\u00e1rh\u00e6\u00f0ina en ekki gjaldf\u00e6rt \u00ed rekstri. S\u00edmanum barst andm\u00e6laskjal fr\u00e1 Samkeppniseftirlitinu \u00ed tengslum vi\u00f0 kaupin \u00e1 Noona Iceland. Frumsko\u00f0un Samkeppniseftirlitsins er a\u00f0 broti\u00f0 hafi veri\u00f0 gegn \u00e1kv\u00e6\u00f0um samkeppnislaga \u00ed tengslum vi\u00f0 uppl\u00fdsingagj\u00f6f gagnvart Samkeppniseftirlitinu vi\u00f0 me\u00f0fer\u00f0 samrunam\u00e1lsins hj\u00e1 Samkeppniseftirlitsins \u00e1 kaupunum. Einnig eru ger\u00f0ar athugasemdir vi\u00f0 hugsanlega framkv\u00e6md samrunans \u00e1\u00f0ur en ranns\u00f3kn eftirlitsins lauk. S\u00edminn hefur svari\u00f0 andm\u00e6laskjalinu og hefur sett fram sj\u00f3narmi\u00f0 f\u00e9lagsins. \u00der\u00e1tt fyrir a\u00f0 \u00f3vissa s\u00e9 um ni\u00f0urst\u00f6\u00f0u \u00feessara m\u00e1la er \u00fea\u00f0 mat stj\u00f3rnenda a\u00f0 ekki komi til verulegra fj\u00e1r\u00fatl\u00e1ta vegna \u00feeirra. F\u00e9lagi\u00f0 hefur ekki f\u00e6rt neinn kostna\u00f0 \u00ed reikningsskil s\u00edn vegna m\u00f6gulegra b\u00f3ta \u00ed framangreindum m\u00e1lum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfClaimsAndBenefitsPaidExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__60": {
"value": "31. Tengdir a\u00f0ilar Hluthafar sem hafa veruleg \u00e1hrif \u00e1 starfsemi samst\u00e6\u00f0unnar, stj\u00f3rnendur og stj\u00f3rnarmenn og n\u00e1nir fj\u00f6lskyldume\u00f0limir \u00feeirra og f\u00e9l\u00f6g sem \u00feeir r\u00e1\u00f0a yfir teljast til tengdra a\u00f0ila. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila eru \u00f3veruleg. Vi\u00f0skiptum milli f\u00e9laga sem innifalin eru \u00ed samst\u00e6\u00f0ureikningi hefur veri\u00f0 eytt \u00fat \u00ed samst\u00e6\u00f0ureikningi f\u00e9lagsins. Laun og hlunnindi til stj\u00f3rnar og stj\u00f3rnenda f\u00e9lagsins vegna starfa fyrir f\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni og eignarhlutir \u00ed f\u00e9laginu greinast \u00feannig: Fyrir \u00e1ri\u00f0 2025 Laun og Kaupaukar M\u00f3tframlag Fj\u00f6ldi hluta hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 beinn/\u00f3beinn Laun og hlunnindi stj\u00f3rnar og framkv\u00e6mdastj\u00f3rnar J\u00f3n Sigur\u00f0sson, forma\u00f0ur .................................................................................... 12,1 1,4 461,2 Sigr\u00fan Ragna \u00d3lafsd\u00f3ttir, varaforma\u00f0ur ............................................................. 8,0 1,1 0,2 Arnar \u00de\u00f3r M\u00e1sson, stj\u00f3rnarma\u00f0ur ....................................................................... 7,6 0,9 0,0 Bjarni \u00deorvar\u00f0arson, stj\u00f3rnarma\u00f0ur .................................................................... 6,7 0,9 0,0 Valger\u00f0ur Halld\u00f3rsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ............................................................. 7,6 0,9 0,0 Mar\u00eda Bj\u00f6rk Einarsd\u00f3ttir, forstj\u00f3ri ....................................................................... 57,0 2,2 7,4 0,0 Framkv\u00e6mdastj\u00f3rar* .......................................................................................... 149,2 20,4 26,6 0,4 Starfslokalaun ** ................................................................................................. 86,8 11,7 0,0 335,0 22,6 50,9 461,8 *Framkv\u00e6mdastj\u00f3rar hj\u00e1 m\u00f3\u00f0urf\u00e9lagi yfir \u00e1ri\u00f0, samtals 7 a\u00f0ilar \u00ed 5 st\u00f6\u00f0ugildum. **Greidd laun og hlunnindi tengd starfslokum forstj\u00f3ra og fj\u00f6gurra framkv\u00e6mdastj\u00f3ra. Fyrir \u00e1ri\u00f0 2024 Laun og Kaupaukar M\u00f3tframlag Fj\u00f6ldi hluta hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 beinn/\u00f3beinn Laun og hlunnindi stj\u00f3rnar og framkv\u00e6mdastj\u00f3rnar J\u00f3n Sigur\u00f0sson, forma\u00f0ur .................................................................................... 11,7 1,3 461,2 Sigr\u00fan Ragna \u00d3lafsd\u00f3ttir, varaforma\u00f0ur ............................................................. 7,6 1,0 0,2 Arnar \u00de\u00f3r M\u00e1sson, stj\u00f3rnarma\u00f0ur ....................................................................... 7,2 0,8 0,0 Bjarni \u00deorvar\u00f0arson, stj\u00f3rnarma\u00f0ur .................................................................... 6,5 0,9 0,0 Valger\u00f0ur Halld\u00f3rsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ............................................................. 4,9 0,6 0,0 Bj\u00f6rk Vi\u00f0arsd\u00f3ttir, fyrrverandi stj\u00f3rnarma\u00f0ur .................................................... 1,2 0,1 0,0 Mar\u00eda Bj\u00f6rk Einarsd\u00f3ttir, forstj\u00f3ri ....................................................................... 18,2 2,3 0,0 Orri Hauksson, fyrrverandi forstj\u00f3ri* .................................................................. 44,3 11,6 7,5 16,7 Framkv\u00e6mdastj\u00f3rar** ........................................................................................ 165,0 40,6 26,3 11,7 Starfslokalaun *** ............................................................................................... 160,2 21,2 0,0 426,8 52,2 62,0 489,8 *Innifelur laun fr\u00e1farandi forstj\u00f3ra \u00ed 8 m\u00e1nu\u00f0i \u00e1rsins. Fj\u00f6ldi hluta mi\u00f0ast vi\u00f0 eign vi\u00f0 starfslok. **Framkv\u00e6mdastj\u00f3rar hj\u00e1 m\u00f3\u00f0urf\u00e9lagi yfir \u00e1ri\u00f0, samtals 7 a\u00f0ilar \u00ed 5 st\u00f6\u00f0ugildum. ***Greidd laun og hlunnindi tengd starfslokum forstj\u00f3ra og tveggja framkv\u00e6mdastj\u00f3ra. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__61": {
"value": "Fyrir \u00e1ri\u00f0 2025 Laun og Kaupaukar M\u00f3tframlag Fj\u00f6ldi hluta hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 beinn/\u00f3beinn Laun og hlunnindi stj\u00f3rnar og framkv\u00e6mdastj\u00f3rnar J\u00f3n Sigur\u00f0sson, forma\u00f0ur .................................................................................... 12,1 1,4 461,2 Sigr\u00fan Ragna \u00d3lafsd\u00f3ttir, varaforma\u00f0ur ............................................................. 8,0 1,1 0,2 Arnar \u00de\u00f3r M\u00e1sson, stj\u00f3rnarma\u00f0ur ....................................................................... 7,6 0,9 0,0 Bjarni \u00deorvar\u00f0arson, stj\u00f3rnarma\u00f0ur .................................................................... 6,7 0,9 0,0 Valger\u00f0ur Halld\u00f3rsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ............................................................. 7,6 0,9 0,0 Mar\u00eda Bj\u00f6rk Einarsd\u00f3ttir, forstj\u00f3ri ....................................................................... 57,0 2,2 7,4 0,0 Framkv\u00e6mdastj\u00f3rar* .......................................................................................... 149,2 20,4 26,6 0,4 Starfslokalaun ** ................................................................................................. 86,8 11,7 0,0 335,0 22,6 50,9 461,8 *Framkv\u00e6mdastj\u00f3rar hj\u00e1 m\u00f3\u00f0urf\u00e9lagi yfir \u00e1ri\u00f0, samtals 7 a\u00f0ilar \u00ed 5 st\u00f6\u00f0ugildum. **Greidd laun og hlunnindi tengd starfslokum forstj\u00f3ra og fj\u00f6gurra framkv\u00e6mdastj\u00f3ra. Fyrir \u00e1ri\u00f0 2024 Laun og Kaupaukar M\u00f3tframlag Fj\u00f6ldi hluta hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 beinn/\u00f3beinn Laun og hlunnindi stj\u00f3rnar og framkv\u00e6mdastj\u00f3rnar J\u00f3n Sigur\u00f0sson, forma\u00f0ur .................................................................................... 11,7 1,3 461,2 Sigr\u00fan Ragna \u00d3lafsd\u00f3ttir, varaforma\u00f0ur ............................................................. 7,6 1,0 0,2 Arnar \u00de\u00f3r M\u00e1sson, stj\u00f3rnarma\u00f0ur ....................................................................... 7,2 0,8 0,0 Bjarni \u00deorvar\u00f0arson, stj\u00f3rnarma\u00f0ur .................................................................... 6,5 0,9 0,0 Valger\u00f0ur Halld\u00f3rsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ............................................................. 4,9 0,6 0,0 Bj\u00f6rk Vi\u00f0arsd\u00f3ttir, fyrrverandi stj\u00f3rnarma\u00f0ur .................................................... 1,2 0,1 0,0 Mar\u00eda Bj\u00f6rk Einarsd\u00f3ttir, forstj\u00f3ri ....................................................................... 18,2 2,3 0,0 Orri Hauksson, fyrrverandi forstj\u00f3ri* .................................................................. 44,3 11,6 7,5 16,7 Framkv\u00e6mdastj\u00f3rar** ........................................................................................ 165,0 40,6 26,3 11,7 Starfslokalaun *** ............................................................................................... 160,2 21,2 0,0 426,8 52,2 62,0 489,8 *Innifelur laun fr\u00e1farandi forstj\u00f3ra \u00ed 8 m\u00e1nu\u00f0i \u00e1rsins. Fj\u00f6ldi hluta mi\u00f0ast vi\u00f0 eign vi\u00f0 starfslok. **Framkv\u00e6mdastj\u00f3rar hj\u00e1 m\u00f3\u00f0urf\u00e9lagi yfir \u00e1ri\u00f0, samtals 7 a\u00f0ilar \u00ed 5 st\u00f6\u00f0ugildum. ***Greidd laun og hlunnindi tengd starfslokum forstj\u00f3ra og tveggja framkv\u00e6mdastj\u00f3ra. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__63": {
"value": "33. Atbur\u00f0ir eftir reikningsskiladag Engir atbur\u00f0ir hafa \u00e1tt s\u00e9r sta\u00f0 eftir lok reikningsskiladags sem h\u00f6f\u00f0u \u00e1hrif \u00e1 \u00e1rsreikninginn.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__64": {
"value": "34. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir Reikningsskilaa\u00f0fer\u00f0um sem er l\u00fdst h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdum h\u00e6tti fyrir \u00f6ll t\u00edmabil sem koma fram \u00ed \u00e1rsreikningnum af \u00f6llum f\u00e9l\u00f6gum \u00ed samst\u00e6\u00f0unni. \u00deeir reikningsskilasta\u00f0lar sem t\u00f3ku gildi 1. jan\u00faar 2025 hafa ekki veruleg \u00e1hrif \u00e1 reikningsskil f\u00e9lagsins. Til a\u00f0 auka uppl\u00fdsingagildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversu vi\u00f0eigandi og mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingar sem metnar eru hvorki mikilv\u00e6gar n\u00e9 vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum. 34.1. Samst\u00e6\u00f0a \u00c1rsreikningur samst\u00e6\u00f0unnar tekur til \u00e1rsreiknings m\u00f3\u00f0urf\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess. D\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni. Rekstrarni\u00f0ursta\u00f0a keyptra e\u00f0a seldra d\u00f3tturf\u00e9laga er me\u00f0talin \u00ed samst\u00e6\u00f0urekstrarreikningi fr\u00e1 og me\u00f0 kaupdegi e\u00f0a fram a\u00f0 s\u00f6ludegi eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Ef vi\u00f0 \u00e1 eru ger\u00f0ar lei\u00f0r\u00e9ttingar \u00e1 reikningsskilum d\u00f3tturf\u00e9laga til samr\u00e6mis vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar. Me\u00f0al markmi\u00f0a samst\u00e6\u00f0ureikningsskilanna er a\u00f0 birta einungis tekjur, gj\u00f6ld, eignir og skuldir samst\u00e6\u00f0unnar \u00fat \u00e1 vi\u00f0 og er \u00fev\u00ed vi\u00f0skiptum innan hennar eytt \u00fat vi\u00f0 ger\u00f0 reikningsskilanna. 34.2. Sameining f\u00e9laga Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum eru f\u00e6r\u00f0 samkv\u00e6mt kaupa\u00f0fer\u00f0 en \u00ed henni felst a\u00f0 eignir, skuldir og eiginfj\u00e1rgerningar \u00fatgefnir af samst\u00e6\u00f0unni, sem l\u00e1tin eru \u00ed skiptum fyrir yfirr\u00e1\u00f0 \u00ed keyptu f\u00e9lagi, eru metnar til gangvir\u00f0is \u00e1 kaupdegi. Vi\u00f0skiptakostna\u00f0ur tengdur kaupunum er f\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00e1 \u00fev\u00ed t\u00edmabili sem hann fellur til. Ef kaupin fela \u00ed s\u00e9r \u00f3vissa grei\u00f0slu er eignin e\u00f0a skuldin sem tengist kaupunum metin \u00e1 gangvir\u00f0i \u00e1 kaupdegi og hluti kaupver\u00f0sins sem er umfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed eignum, skuldum og \u00f3vissum skuldum f\u00e9laga \u00e1 kaupdegi er f\u00e6r\u00f0ur sem vi\u00f0skiptavild. S\u00ed\u00f0ari breytingar \u00e1 gangvir\u00f0i sl\u00edkra eigna og skulda eru f\u00e6r\u00f0ar til j\u00f6fnunar \u00e1 kostna\u00f0i tengdum kaupunum \u00fear sem \u00fe\u00e6r uppfylla skilyr\u00f0i um lei\u00f0r\u00e9ttingu \u00e1 t\u00edmabilinu (sj\u00e1 h\u00e9r a\u00f0 ne\u00f0an). Allar a\u00f0rar s\u00ed\u00f0ari breytingar \u00e1 gangvir\u00f0i \u00f3vissra eigna og skulda eru f\u00e6r\u00f0ar \u00ed samr\u00e6mi vi\u00f0 vi\u00f0eigandi IFRS sta\u00f0al. Matst\u00edmabili\u00f0 er fr\u00e1 kaupdegi til \u00feess dags er f\u00e9lagi\u00f0 hefur fengi\u00f0 fulln\u00e6gjandi uppl\u00fdsingar um a\u00f0st\u00e6\u00f0ur \u00e1 kaupdegi, a\u00f0 h\u00e1marki 1 \u00e1r. 34.3. Vi\u00f0skiptavild Vi\u00f0skiptavild sem myndast vi\u00f0 sameiningu er f\u00e6r\u00f0 til eignar \u00feann dag sem f\u00e9lagi\u00f0 n\u00e6r yfirr\u00e1\u00f0um \u00ed keyptu f\u00e9lagi (\u00e1 kaupdegi). Vi\u00f0skiptavild er mismunur \u00e1 kaupver\u00f0i d\u00f3tturf\u00e9lags og hlutdeildar \u00ed hreinni eign \u00feess eftir a\u00f0 eignir og skuldir hafa veri\u00f0 metnar til gangvir\u00f0is \u00e1 kaupdegi. Vi\u00f0skiptavildin er f\u00e6r\u00f0 \u00ed starfsr\u00e6kslugjaldmi\u00f0li keyptu einingarinnar og uppreiknu\u00f0 mi\u00f0a\u00f0 vi\u00f0 uppgj\u00f6rsgengi \u00ed lok uppgj\u00f6rst\u00edmabils. Vi\u00f0skiptavild er ekki afskrifu\u00f0 heldur metin \u00e1rlega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar e\u00f0a oftar ef v\u00edsbending um vir\u00f0isr\u00fdrnun er til sta\u00f0ar. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs er vi\u00f0skiptavildinni skipt ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar. \u00de\u00e6r fj\u00e1rskapandi einingar sem vi\u00f0skiptavildinni hefur veri\u00f0 \u00fathluta\u00f0 \u00e1 eru pr\u00f3fa\u00f0ar me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar og ef b\u00f3kf\u00e6rt ver\u00f0 er h\u00e6rra en vir\u00f0i \u00feeirra hefur vir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0. Hafi vir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0 er vi\u00f0skiptavild fyrst f\u00e6r\u00f0 ni\u00f0ur og s\u00ed\u00f0ar a\u00f0rar eignir sem tilheyra vi\u00f0komandi fj\u00e1rskapandi einingu. \u00d3heimilt er a\u00f0 bakf\u00e6ra \u00e1\u00f0ur f\u00e6r\u00f0a vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar \u00e1 s\u00ed\u00f0ari t\u00edmabilum. Vi\u00f0 s\u00f6lu \u00e1 d\u00f3tturf\u00e9lagi er fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptavildar, sem rekja m\u00e1 til \u00feess, reiknu\u00f0 inn \u00ed s\u00f6luhagna\u00f0 e\u00f0a s\u00f6lutap sem birt er \u00ed rekstrarreikningi. 34.4. Tekjur Tekjur af s\u00f6lu \u00e1 v\u00f6rum og \u00fej\u00f3nustu eru metnar \u00e1 gangvir\u00f0i grei\u00f0slunnar sem er m\u00f3ttekin e\u00f0a er innheimtanleg, a\u00f0 fr\u00e1dregnum afsl\u00e1ttum og endurgrei\u00f0slum. Tekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar f\u00e9lagi\u00f0 hefur uppfyllt samningsskyldu s\u00edna sem er yfirleitt vi\u00f0 afhendingu, l\u00edklegt er a\u00f0 endurgjaldi\u00f0 ver\u00f0i innheimt og unnt er a\u00f0 meta kostna\u00f0 vegna s\u00f6lunnar og m\u00f6guleg skil \u00e1 v\u00f6rum \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Megintekjuflokkar f\u00e9lagsins eru eftirfarandi: samtengingar- og reikitekjur, m\u00e1na\u00f0argj\u00f6ld, stofngj\u00f6ld, l\u00ednuleigur, \u00fatseld vinna, augl\u00fdsingar \u00ed sj\u00f3nvarpi og notendab\u00fana\u00f0ur. M\u00e1na\u00f0argj\u00f6ld eru tekjuf\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00e1skriftart\u00edmabil en tekjur vegna umfer\u00f0ar eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 raunverulega notkun vi\u00f0skiptavina. Tekjum vegna fyrirframgreiddrar \u00fej\u00f3nustu er fresta\u00f0 \u00fear til vi\u00f0skiptavinur n\u00fdtir \u00fe\u00e1 \u00fej\u00f3nustu sem hann hefur greitt fyrir. Tekjur af v\u00f6rus\u00f6lu eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar verulegur hluti \u00e1h\u00e6ttu og eignarhalds flyst til kaupanda. Augl\u00fdsingatekjur \u00ed sj\u00f3nvarpi eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar augl\u00fdsingar eru birtar. Tekjuf\u00e6rsla \u00feeirra er ger\u00f0 vi\u00f0 fyrstu s\u00fdningu \u00fer\u00e1tt fyrir a\u00f0 sama augl\u00fdsing geti veri\u00f0 birt oftar en einu sinni vegna endurs\u00fdninga \u00e1 sj\u00f3nvarps\u00fe\u00e1ttum. Sama regla gildir um kostun einstakra sj\u00f3nvarps\u00fe\u00e1tta. Tekjur af veittri \u00fej\u00f3nustu eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed hlutfalli vi\u00f0 st\u00f6\u00f0u verks \u00e1 uppgj\u00f6rsdegi. Sta\u00f0a verks er metin me\u00f0 hli\u00f0sj\u00f3n af vinnu sem loki\u00f0 er. 34.5. Erlendir gjaldmi\u00f0lar \u00c1rsreikningar f\u00e9laga innan samst\u00e6\u00f0unnar eru ger\u00f0ir \u00ed \u00feeim gjaldmi\u00f0li sem st\u00e6rstur hluti starfseminnar heyrir undir, \u00fe.e. starfsr\u00e6kslugjaldmi\u00f0li. Vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0u eru \u00e1rsreikningar erlendra d\u00f3tturf\u00e9laga umreikna\u00f0ir \u00ed \u00edslenskar kr\u00f3nur sem er starfsr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill m\u00f3\u00f0urf\u00e9lagsins. Vi\u00f0 ger\u00f0 reikningsskila hvers f\u00e9lags innan samst\u00e6\u00f0unnar eru vi\u00f0skipti \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en starfsr\u00e6kslugjaldmi\u00f0li f\u00e6r\u00f0 \u00e1 gengi hvers vi\u00f0skiptadags. Peningalegar eignir og skuldir eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 skr\u00e1\u00f0 gengi \u00e1 reikningsskiladegi. Efnislegar eignir og skuldir metnar \u00e1 kostna\u00f0arver\u00f0i eru f\u00e6r\u00f0ar \u00e1 upphaflegu skr\u00e1\u00f0u gengi. Vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings eru eignir og skuldir erlendra f\u00e9laga umreikna\u00f0ar \u00e1 skr\u00e1\u00f0u gengi reikningsskiladags. Tekjur og gj\u00f6ld eru umreiknu\u00f0 \u00e1 me\u00f0algengi \u00e1rsins. Vi\u00f0 s\u00f6lu erlendrar rekstrareiningar er uppsafna\u00f0ur gengismunur tengdur rekstrareiningunni \u00ed samst\u00e6\u00f0unni f\u00e6r\u00f0ur af eigin f\u00e9 \u00ed rekstrarreikning. \u00de\u00fd\u00f0ingarmunur sem b\u00fai\u00f0 var a\u00f0 r\u00e1\u00f0stafa til minnihluta er bakf\u00e6r\u00f0ur en ekki gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikning. Vi\u00f0skiptavild og gangvir\u00f0isbreytingar vegna kaupa \u00e1 erlendri starfsemi eru f\u00e6r\u00f0ar \u00e1 skr\u00e1\u00f0u gengi reikningsskiladags. 34.6. Skattam\u00e1l Gjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur til grei\u00f0slu 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 auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra. Skattskyldur hagna\u00f0ur getur veri\u00f0 annar en reikningshaldslegur hagna\u00f0ur. Reikna\u00f0ur tekjuskattur mi\u00f0ast vi\u00f0 gildandi skatthlutfall \u00e1 reikningsskiladegi \u00e1 hverju skattasv\u00e6\u00f0i. Fresta\u00f0ur tekjuskattur Fresta\u00f0ur tekjuskattur stafar af t\u00edmabundnum mismuni efnahagsli\u00f0a \u00ed skattuppgj\u00f6ri annars vegar og \u00e1rsreikningi hins vegar \u00fear sem tekjuskattstofn f\u00e9lagsins er mi\u00f0a\u00f0ur vi\u00f0 a\u00f0rar forsendur en reikningsskil \u00feess. Tekjuskattsskuldbinding er uppreiknu\u00f0 fyrir allan t\u00edmabundinn mismun. Tekjuskattseign er uppreiknu\u00f0 a\u00f0 \u00fev\u00ed marki sem meti\u00f0 er a\u00f0 n\u00fdtist \u00e1 m\u00f3ti skattskyldum hagna\u00f0i \u00ed framt\u00ed\u00f0inni. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna vi\u00f0skiptavildar sem ekki er skattalega fr\u00e1dr\u00e1ttarb\u00e6r. Fresta\u00f0ur tekjuskattur mi\u00f0ast vi\u00f0 gildandi skatthlutfall \u00e1 reikningsskiladegi. Tekjuskattseign og tekjuskattsskuldbindingu er jafna\u00f0 saman innan samst\u00e6\u00f0unnar \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00feau var\u00f0a tekjuskatt sem lag\u00f0ur er \u00e1 af s\u00f6mu yfirv\u00f6ldum \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega. Skattar t\u00edmabilsins Fresta\u00f0ur skattur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi nema \u00feegar hann tengist li\u00f0um me\u00f0al eigin fj\u00e1r en \u00fe\u00e1 er hann f\u00e6r\u00f0ur me\u00f0al eigin fj\u00e1r. 34.7. Hagna\u00f0ur \u00e1 hlut \u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu. Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall hagna\u00f0ar, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu, og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkra hluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat \u00ed samr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamninga starfsmanna. 34.8. Rekstrarfj\u00e1rmunir Eignir eru skr\u00e1\u00f0ar me\u00f0al rekstrarfj\u00e1rmuna \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtast samst\u00e6\u00f0unni og h\u00e6gt er a\u00f0 meta kostna\u00f0 vegna eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Rekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir \u00e1 upphaflegu kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun. Afskriftir eru f\u00e6r\u00f0ar \u00e1 kerfisbundinn h\u00e1tt \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma eignarinnar a\u00f0 teknu tilliti til v\u00e6nts hrakvir\u00f0is. Afskriftara\u00f0fer\u00f0, \u00e1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi og hrakvir\u00f0i er endurmeti\u00f0 a\u00f0 minnsta kosti \u00e1rlega. Hagna\u00f0ur e\u00f0a tap vegna s\u00f6lu rekstrarfj\u00e1rmuna er mismunur s\u00f6luver\u00f0s og b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna \u00e1 s\u00f6ludegi og er f\u00e6rt \u00ed rekstrarreikning. 34.9. \u00d3efnislegar eignir Keyptar \u00f3efnislegar eignir \u00d3efnislegar eignir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun. Afskriftir eru f\u00e6r\u00f0ar \u00e1 kerfisbundinn h\u00e1tt \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma eignarinnar. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi er endurmetinn \u00ed lok hvers reikningsskilat\u00edmabils. \u00d3efnislegar eignir sem myndast vi\u00f0 sameiningu f\u00e9laga \u00d3efnislegar eignir sem myndast \u00ed reikningsskilum vi\u00f0 sameiningu f\u00e9laga eru a\u00f0eins f\u00e6r\u00f0ar ef \u00fe\u00e6r eru a\u00f0greinanlegar fr\u00e1 vi\u00f0skiptavild. Vi\u00f0 upphaflega skr\u00e1ningu eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i \u00e1 kaupdegi en vi\u00f0 s\u00ed\u00f0ara mat eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun. 34.10. Vir\u00f0isr\u00fdrnun af \u00f6\u00f0rum eignum en vi\u00f0skiptavild \u00c1 reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 efnislegra og \u00f3efnislegra eigna yfirfari\u00f0 \u00ed \u00feeim tilgangi a\u00f0 kanna hvort v\u00edsbending s\u00e9 um vir\u00f0isr\u00fdrnun. S\u00e9 sl\u00edk v\u00edsbending til sta\u00f0ar er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0. Endurheimtanlegt vir\u00f0i fj\u00e1rskapandi einingar sem eignin fellur undir er meti\u00f0 \u00feegar ekki er h\u00e6gt a\u00f0 meta endurheimtanlegt vir\u00f0i einstakra eigna. \u00d3efnislegar eignir sem hafa \u00f3endanlegan l\u00edft\u00edma eru yfirfarnar \u00ed \u00feeim tilgangi a\u00f0 kanna hvort v\u00edsbending s\u00e9 um vir\u00f0isr\u00fdrnun. Endurheimtanlegt vir\u00f0i er anna\u00f0 hvort gangvir\u00f0i a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um s\u00f6lukostna\u00f0i e\u00f0a n\u00fdtingarvir\u00f0i eignar, hvort sem h\u00e6rra reynist. N\u00fdtingarvir\u00f0i er \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi sem er n\u00favirt me\u00f0 v\u00f6xtum fyrir skatta \u00fear sem vextirnir endurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0i peninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir eigninni. S\u00e9 endurheimtanlegt vir\u00f0i eignar meti\u00f0 l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 er vir\u00f0i hennar f\u00e6rt ni\u00f0ur \u00ed endurheimtanlegt vir\u00f0i. Tap vegna vir\u00f0isr\u00fdrnunar er f\u00e6rt \u00ed rekstrarreikning en hafi eignin veri\u00f0 endurmetin kemur vir\u00f0isr\u00fdrnunin fyrst til l\u00e6kkunar \u00e1 \u00e1\u00f0ur f\u00e6r\u00f0u endurmati. Ef tap vegna vir\u00f0isr\u00fdrnunar sn\u00fdst vi\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar h\u00e6kka\u00f0 aftur en \u00fe\u00f3 aldrei umfram b\u00f3kf\u00e6rt ver\u00f0 fyrir vir\u00f0isr\u00fdrnun a\u00f0 teknu tilliti til afskrifta. Bakf\u00e6rsla vir\u00f0isr\u00fdrnunar f\u00e6rist \u00ed rekstrarreikning nema vi\u00f0komandi eign hafi \u00e1\u00f0ur veri\u00f0 endurmetin, en \u00fe\u00e1 er h\u00e6kkunin f\u00e6r\u00f0 sem endurmatsh\u00e6kkun. 34.11. Birg\u00f0ir Birg\u00f0ir eru metnar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a s\u00f6luver\u00f0i hvort sem l\u00e6gra reynist, a\u00f0 teknu tilliti til \u00fareltra og galla\u00f0ra vara. Kostna\u00f0arver\u00f0 birg\u00f0a samanstendur af kostna\u00f0i vi\u00f0 \u00f6flun \u00feeirra \u00e1samt \u00f6\u00f0rum kostna\u00f0i sem fellur til vi\u00f0 a\u00f0 koma birg\u00f0unum \u00ed s\u00f6luh\u00e6ft \u00e1stand. S\u00f6luver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um s\u00f6lukostna\u00f0i. 34.12. Skuldbindingar Skuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0an ber lagalega e\u00f0a l\u00edklega grei\u00f0sluskyldu vegna li\u00f0inna atbur\u00f0a og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 hennar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Fj\u00e1rh\u00e6\u00f0 skuldbindingar er bygg\u00f0 \u00e1 besta m\u00f6gulega mati \u00e1 skuldinni sem er fyrirliggjandi \u00e1 reikningsskiladegi. Ef skuldbindingin er metin \u00fat fr\u00e1 \u00e1\u00e6tlu\u00f0u framt\u00ed\u00f0arsj\u00f3\u00f0streymi er skuldbinding f\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 n\u00favirt \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi. \u00deegar vir\u00f0i skuldbindingarinnar er endurheimtanlegt fr\u00e1 \u00feri\u00f0ja a\u00f0ila er fj\u00e1rh\u00e6\u00f0 hennar f\u00e6r\u00f0 til eignar. 34.13. Fj\u00e1reignir Fj\u00e1reignir eru flokka\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Flokkunin er \u00e1kve\u00f0in vi\u00f0 upphaflega skr\u00e1ningu og fer eftir e\u00f0li og tilgangi fj\u00e1reignarinnar. \u00d6ll almenn vi\u00f0skipti me\u00f0 fj\u00e1reignir eru skr\u00e1\u00f0 \u00e1 vi\u00f0skiptadegi. Me\u00f0 almennum vi\u00f0skiptum er \u00e1tt vi\u00f0 kaup og s\u00f6lu fj\u00e1reigna sem grundvallast af samningi e\u00f0a marka\u00f0svenjum um afhendingu e\u00f0a m\u00f3tt\u00f6ku fj\u00e1reigna innan tiltekins t\u00edma. Vaxtatekjur eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 virka vexti fyrir alla fj\u00e1rm\u00e1lagerninga. A\u00f0fer\u00f0 virkra vaxta felst \u00ed \u00fev\u00ed a\u00f0 reikna\u00f0 er endurgrei\u00f0sluvir\u00f0i fj\u00e1reignar e\u00f0a fj\u00e1rskuldar og vaxtatekjum og vaxtagj\u00f6ldum jafna\u00f0 \u00e1 l\u00edft\u00edmanum. Virkir vextir er s\u00fa \u00e1v\u00f6xtunarkrafa sem n\u00favir\u00f0ir \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi e\u00f0a tekjur yfir \u00e1\u00e6tla\u00f0an l\u00edft\u00edma fj\u00e1rm\u00e1lagernings, e\u00f0a yfir styttra t\u00edmabil ef vi\u00f0 \u00e1, \u00feannig a\u00f0 \u00fea\u00f0 jafngildi b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1reignarinnar e\u00f0a fj\u00e1rskuldarinnar \u00ed efnahagsreikningi. Vaxtatekjur eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 virka vexti fyrir alla fj\u00e1rm\u00e1lagerninga a\u00f0ra en \u00fe\u00e1 sem skilgreindir eru sem fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning. Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0anlegum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i, nema gerningurinn s\u00e9 skilgreindur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 gangvir\u00f0isheimildina. Eftir upphaflega skr\u00e1ningu eru fj\u00e1reignir 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. Fj\u00e1reignir samanstanda af handb\u00e6ru f\u00e9, ver\u00f0br\u00e9faeign, samningum, \u00fatl\u00e1num, vi\u00f0skiptakr\u00f6fum og \u00f6\u00f0rum kr\u00f6fum. Vir\u00f0isr\u00fdrnun fj\u00e1reigna \u00c1 reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna meti\u00f0 \u00ed \u00feeim tilgangi a\u00f0 kanna hvort v\u00edsbending s\u00e9 um vir\u00f0isr\u00fdrnun. Vir\u00f0isr\u00fdrnun hefur or\u00f0i\u00f0 ef v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0. Ef vir\u00f0isr\u00fdrnun \u00e1 ekki lengur vi\u00f0 er h\u00fan bakf\u00e6r\u00f0 \u00ed rekstrarreikningi, \u00fe\u00f3 aldrei umfram b\u00f3kf\u00e6rt ver\u00f0 fyrir vir\u00f0isr\u00fdrnun a\u00f0 teknu tilliti til afskrifta. \u00c1kve\u00f0in tegund fj\u00e1reigna eins og vi\u00f0skiptakr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu. Ni\u00f0urf\u00e6rslan er ekki endanleg afskrift heldur er mynda\u00f0ur m\u00f3treikningur til a\u00f0 m\u00e6ta hugsanlegu tapi sem kann a\u00f0 myndast \u00ed framt\u00ed\u00f0inni. Eignasafn fj\u00e1reigna er meti\u00f0 til vir\u00f0isr\u00fdrnunar ef einstakar eignir eru \u00feess e\u00f0lis a\u00f0 \u00fe\u00e6r ver\u00f0i ekki metnar hver fyrir sig. Afskr\u00e1ning fj\u00e1reigna F\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1reignir a\u00f0eins \u00feegar samningsbundinn r\u00e9ttur til framt\u00ed\u00f0arsj\u00f3\u00f0streymis af fj\u00e1reigninni er ekki lengur til sta\u00f0ar e\u00f0a \u00feegar \u00e1h\u00e6ttan e\u00f0a \u00e1vinningurinn af fj\u00e1reigninni flyst yfir \u00e1 anna\u00f0 f\u00e9lag. 34.14. Fj\u00e1rskuldir Fj\u00e1rskuldir Fj\u00e1rskuldir eru flokka\u00f0ar sem a\u00f0rar fj\u00e1rskuldir. A\u00f0rar fj\u00e1rskuldir A\u00f0rar fj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al skuldir vi\u00f0 fj\u00e1rm\u00e1lastofnanir, vi\u00f0skiptaskuldir og a\u00f0rar fj\u00e1rskuldir eru upphaflega skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum vi\u00f0skiptakostna\u00f0i. Vi\u00f0 s\u00ed\u00f0ara mat eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 a\u00f0fer\u00f0 virkra vaxta. Afskr\u00e1ning fj\u00e1rskulda F\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegar skuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar. Hagna\u00f0ur e\u00f0a tap vegna afskr\u00e1ningar er f\u00e6rt \u00ed rekstrarreikning. 34.15. Leigusamningar Vi\u00f0 upphaf samnings leggur f\u00e9lagi\u00f0 mat \u00e1 \u00fea\u00f0 hvort samningur e\u00f0a hluti hans feli \u00ed s\u00e9r leigusamning. Samningur er leigusamningur a\u00f0 hluta e\u00f0a heild ef hann felur \u00ed s\u00e9r afnotar\u00e9tt yfir eign \u00e1 tilteknu t\u00edmabili \u00ed skiptum fyrir endurgjald. Vi\u00f0 mat \u00e1 \u00fev\u00ed hvort leigusamningur felur \u00ed s\u00e9r afnotar\u00e9tt yfir eign notar f\u00e9lagi\u00f0 skilgreiningu leigusamnings \u00ed IFRS 16. 34.15.1. F\u00e9lagi\u00f0 sem leigutaki Vi\u00f0 upphaf e\u00f0a breytingu \u00e1 samningi sem felur \u00ed s\u00e9r leiguhluta \u00fathlutar f\u00e9lagi\u00f0 endurgjaldinu \u00e1 s\u00e9rhvern leiguhluta \u00e1 grundvelli sj\u00e1lfst\u00e6\u00f0s ver\u00f0s hvers hlutar fyrir sig. Fyrir leigusamninga um fasteignir hefur f\u00e9lagi\u00f0 hins vegar kosi\u00f0 a\u00f0 a\u00f0greina ekki leiguhluta fr\u00e1 \u00f6\u00f0rum hlutum samningsins og f\u00e6rir \u00fe\u00e1 sem einn leigusamning. F\u00e9lagi\u00f0 f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leiguskuldarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0 til fyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0s kostna\u00f0ar vi\u00f0 a\u00f0 taka ni\u00f0ur og fjarl\u00e6gja eignina, e\u00f0a til \u00feess a\u00f0 f\u00e6ra eignina e\u00f0a umhverfi hennar \u00ed samt horf a\u00f0 loknum leigusamningi, og a\u00f0 fr\u00e1dregnum leigu\u00edlvilnunum sem f\u00e9lagi\u00f0 hefur fengi\u00f0. Leigueignin er afskrifu\u00f0 l\u00ednulega fr\u00e1 upphafi til loka leigusamningsins, nema \u00feegar eignarhald flyst yfir til f\u00e9lagsins \u00ed lok leigut\u00edmabilsins e\u00f0a ef kostna\u00f0arver\u00f0 leigueignarinnar endurspeglar a\u00f0 f\u00e9lagi\u00f0 muni n\u00fdta s\u00e9r kaupr\u00e9tt \u00ed lok leigut\u00edmabilsins. \u00cd \u00feeim tilfellum er leigueignin afskrifu\u00f0 \u00e1 n\u00fdtingart\u00edma eignarinnar, sem er \u00e1kvar\u00f0a\u00f0ur me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og notu\u00f0 er fyrir a\u00f0ra fastafj\u00e1rmuni f\u00e9lagsins. Jafnframt er vir\u00f0i leigueignar l\u00e6kka\u00f0 reglubundi\u00f0 um sem nemur vir\u00f0isr\u00fdrnun hennar, ef einhver er, og lei\u00f0r\u00e9tt vegna endurmats leiguskuldarinnar. Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins. Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota innbygg\u00f0a vexti leigusamningsins, s\u00e9u \u00feeir tilt\u00e6kir, en annars notar f\u00e9lagi\u00f0 \u00fe\u00e1 vexti sem \u00fea\u00f0 f\u00e6r af n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar f\u00e9lagi\u00f0 vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 til n\u00favir\u00f0ingar. F\u00e9lagi\u00f0 \u00e1kvar\u00f0ar vexti af n\u00fdju l\u00e1nsf\u00e9 me\u00f0 \u00fev\u00ed a\u00f0 s\u00e6kja vaxtauppl\u00fdsingar vegna \u00f3l\u00edkra fj\u00e1rm\u00f6gnunarlei\u00f0a og gerir tilteknar a\u00f0laganir til a\u00f0 endurspegla skilm\u00e1la leigusamningsins og eiginleika eignarinnar sem er leig\u00f0. Leigugrei\u00f0slur sem eru innfaldar \u00ed \u00e1kv\u00f6r\u00f0un fj\u00e1rh\u00e6\u00f0ar leiguskuldar fela \u00ed s\u00e9r eftirfarandi: \u2013 Fastar grei\u00f0slur, \u00fear me\u00f0 taldar leigugrei\u00f0slur sem eru samkv\u00e6mt e\u00f0li s\u00ednu fastar; \u2013 Breytilegar leigugrei\u00f0slur tengdar v\u00f6xtum e\u00f0a v\u00edsit\u00f6lu, upphaflega \u00e1\u00e6tla\u00f0ar mi\u00f0a\u00f0 vi\u00f0 vexti e\u00f0a v\u00edsit\u00f6lu \u00e1 upphafsdegi; \u2013 Fj\u00e1rh\u00e6\u00f0ir sem gert er r\u00e1\u00f0 fyrir a\u00f0 \u00feurfi a\u00f0 grei\u00f0a samkv\u00e6mt hrakvir\u00f0istryggingu; og \u2013 Kaupver\u00f0 samkv\u00e6mt kaupr\u00e9ttar\u00e1kv\u00e6\u00f0i \u00ed leigusamningi \u00feegar f\u00e9lagi\u00f0 telur nokku\u00f0 v\u00edst a\u00f0 \u00fea\u00f0 muni n\u00fdta kaupr\u00e9ttinn, leigugrei\u00f0slur \u00e1 valkv\u00e6\u00f0um framlengingart\u00edmabilum ef f\u00e9lagi\u00f0 er nokku\u00f0 viss um a\u00f0 \u00fea\u00f0 muni n\u00fdta framlengingarheimildir og grei\u00f0slur vegna uppsagnar leigusamnings fyrir lok leigut\u00edmans, nema f\u00e9lagi\u00f0 s\u00e9 nokku\u00f0 viss um a\u00f0 n\u00fdta ekki uppsagnarheimildir. Leiguskuldin er f\u00e6r\u00f0 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta. H\u00fan er endurmetin \u00feegar breyting ver\u00f0ur \u00e1 framt\u00ed\u00f0arleigugrei\u00f0slum vegna breytinga \u00e1 v\u00edsit\u00f6lu e\u00f0a v\u00f6xtum, ef breyting ver\u00f0ur \u00e1 mati f\u00e9lagsins \u00e1 fj\u00e1rh\u00e6\u00f0 sem \u00fea\u00f0 v\u00e6ntir a\u00f0 ver\u00f0i greidd samkv\u00e6mt hrakvir\u00f0istryggingu, ef f\u00e9lagi\u00f0 breytir mati s\u00ednu \u00e1 \u00fev\u00ed hvort \u00fea\u00f0 muni n\u00fdta kaupr\u00e9ttar\u00e1kv\u00e6\u00f0i, heimildir til framlengingar e\u00f0a uppsagnar leigusamnings e\u00f0a \u00feegar breyting ver\u00f0ur \u00e1 fj\u00e1rh\u00e6\u00f0 leigugrei\u00f0slu sem er \u00ed e\u00f0li s\u00ednu f\u00f6st. \u00deegar leiguskuldin er endurmetin me\u00f0 \u00feessum h\u00e6tti er samsvarandi lei\u00f0r\u00e9tting ger\u00f0 \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i leigueignarinnar e\u00f0a lei\u00f0r\u00e9tting f\u00e6r\u00f0 \u00ed rekstrarreikning f\u00e9lagsins ef b\u00f3kf\u00e6rt vir\u00f0i leigueignarinnar hefur veri\u00f0 f\u00e6rt ni\u00f0ur \u00ed n\u00fall. Skammt\u00edmaleigusamningar og leigusamningar um l\u00e1gvir\u00f0iseignir F\u00e9lagi\u00f0 k\u00fds a\u00f0 f\u00e6ra ekki leigueignir og leiguskuldir vegna leigusamninga um l\u00e1gvir\u00f0iseignir og skammt\u00edmaleigusamninga. F\u00e9lagi\u00f0 gjaldf\u00e6rir leigugrei\u00f0slur vegna \u00feessara leigusamninga l\u00ednulega \u00e1 leigut\u00edma. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__65": {
"value": "34.1. Samst\u00e6\u00f0a \u00c1rsreikningur samst\u00e6\u00f0unnar tekur til \u00e1rsreiknings m\u00f3\u00f0urf\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess. D\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni. Rekstrarni\u00f0ursta\u00f0a keyptra e\u00f0a seldra d\u00f3tturf\u00e9laga er me\u00f0talin \u00ed samst\u00e6\u00f0urekstrarreikningi fr\u00e1 og me\u00f0 kaupdegi e\u00f0a fram a\u00f0 s\u00f6ludegi eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Ef vi\u00f0 \u00e1 eru ger\u00f0ar lei\u00f0r\u00e9ttingar \u00e1 reikningsskilum d\u00f3tturf\u00e9laga til samr\u00e6mis vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar. Me\u00f0al markmi\u00f0a samst\u00e6\u00f0ureikningsskilanna er a\u00f0 birta einungis tekjur, gj\u00f6ld, eignir og skuldir samst\u00e6\u00f0unnar \u00fat \u00e1 vi\u00f0 og er \u00fev\u00ed vi\u00f0skiptum innan hennar eytt \u00fat vi\u00f0 ger\u00f0 reikningsskilanna.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__62": {
"value": "32. \u00de\u00f3knun til endursko\u00f0enda \u00de\u00f3knun til endursko\u00f0enda samst\u00e6\u00f0unnar sundurli\u00f0ast \u00feannig: 2025 2024 Endursko\u00f0un \u00e1rsreiknings ................................................................................................................................. 24 21 \u00d6nnur leyf\u00f0 \u00fej\u00f3nusta, \u00e1rei\u00f0anleikak\u00f6nnun, skatta\u00fej\u00f3nusta og \u00f6nnur sta\u00f0festingarvinna ............................... 13 9 \u00de\u00f3knun til endursko\u00f0enda samst\u00e6\u00f0unnar samtals .......................................................................................... 37 30",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__66": {
"value": "34.2. Sameining f\u00e9laga Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum eru f\u00e6r\u00f0 samkv\u00e6mt kaupa\u00f0fer\u00f0 en \u00ed henni felst a\u00f0 eignir, skuldir og eiginfj\u00e1rgerningar \u00fatgefnir af samst\u00e6\u00f0unni, sem l\u00e1tin eru \u00ed skiptum fyrir yfirr\u00e1\u00f0 \u00ed keyptu f\u00e9lagi, eru metnar til gangvir\u00f0is \u00e1 kaupdegi. Vi\u00f0skiptakostna\u00f0ur tengdur kaupunum er f\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00e1 \u00fev\u00ed t\u00edmabili sem hann fellur til. Ef kaupin fela \u00ed s\u00e9r \u00f3vissa grei\u00f0slu er eignin e\u00f0a skuldin sem tengist kaupunum metin \u00e1 gangvir\u00f0i \u00e1 kaupdegi og hluti kaupver\u00f0sins sem er umfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed eignum, skuldum og \u00f3vissum skuldum f\u00e9laga \u00e1 kaupdegi er f\u00e6r\u00f0ur sem vi\u00f0skiptavild. S\u00ed\u00f0ari breytingar \u00e1 gangvir\u00f0i sl\u00edkra eigna og skulda eru f\u00e6r\u00f0ar til j\u00f6fnunar \u00e1 kostna\u00f0i tengdum kaupunum \u00fear sem \u00fe\u00e6r uppfylla skilyr\u00f0i um lei\u00f0r\u00e9ttingu \u00e1 t\u00edmabilinu (sj\u00e1 h\u00e9r a\u00f0 ne\u00f0an). Allar a\u00f0rar s\u00ed\u00f0ari breytingar \u00e1 gangvir\u00f0i \u00f3vissra eigna og skulda eru f\u00e6r\u00f0ar \u00ed samr\u00e6mi vi\u00f0 vi\u00f0eigandi IFRS sta\u00f0al. Matst\u00edmabili\u00f0 er fr\u00e1 kaupdegi til \u00feess dags er f\u00e9lagi\u00f0 hefur fengi\u00f0 fulln\u00e6gjandi uppl\u00fdsingar um a\u00f0st\u00e6\u00f0ur \u00e1 kaupdegi, a\u00f0 h\u00e1marki 1 \u00e1r. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__67": {
"value": "34.3. Vi\u00f0skiptavild Vi\u00f0skiptavild sem myndast vi\u00f0 sameiningu er f\u00e6r\u00f0 til eignar \u00feann dag sem f\u00e9lagi\u00f0 n\u00e6r yfirr\u00e1\u00f0um \u00ed keyptu f\u00e9lagi (\u00e1 kaupdegi). Vi\u00f0skiptavild er mismunur \u00e1 kaupver\u00f0i d\u00f3tturf\u00e9lags og hlutdeildar \u00ed hreinni eign \u00feess eftir a\u00f0 eignir og skuldir hafa veri\u00f0 metnar til gangvir\u00f0is \u00e1 kaupdegi. Vi\u00f0skiptavildin er f\u00e6r\u00f0 \u00ed starfsr\u00e6kslugjaldmi\u00f0li keyptu einingarinnar og uppreiknu\u00f0 mi\u00f0a\u00f0 vi\u00f0 uppgj\u00f6rsgengi \u00ed lok uppgj\u00f6rst\u00edmabils. Vi\u00f0skiptavild er ekki afskrifu\u00f0 heldur metin \u00e1rlega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar e\u00f0a oftar ef v\u00edsbending um vir\u00f0isr\u00fdrnun er til sta\u00f0ar. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs er vi\u00f0skiptavildinni skipt ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar. \u00de\u00e6r fj\u00e1rskapandi einingar sem vi\u00f0skiptavildinni hefur veri\u00f0 \u00fathluta\u00f0 \u00e1 eru pr\u00f3fa\u00f0ar me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar og ef b\u00f3kf\u00e6rt ver\u00f0 er h\u00e6rra en vir\u00f0i \u00feeirra hefur vir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0. Hafi vir\u00f0isr\u00fdrnun \u00e1tt s\u00e9r sta\u00f0 er vi\u00f0skiptavild fyrst f\u00e6r\u00f0 ni\u00f0ur og s\u00ed\u00f0ar a\u00f0rar eignir sem tilheyra vi\u00f0komandi fj\u00e1rskapandi einingu. \u00d3heimilt er a\u00f0 bakf\u00e6ra \u00e1\u00f0ur f\u00e6r\u00f0a vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar \u00e1 s\u00ed\u00f0ari t\u00edmabilum. Vi\u00f0 s\u00f6lu \u00e1 d\u00f3tturf\u00e9lagi er fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptavildar, sem rekja m\u00e1 til \u00feess, reiknu\u00f0 inn \u00ed s\u00f6luhagna\u00f0 e\u00f0a s\u00f6lutap sem birt er \u00ed rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__68": {
"value": "34.4. Tekjur Tekjur af s\u00f6lu \u00e1 v\u00f6rum og \u00fej\u00f3nustu eru metnar \u00e1 gangvir\u00f0i grei\u00f0slunnar sem er m\u00f3ttekin e\u00f0a er innheimtanleg, a\u00f0 fr\u00e1dregnum afsl\u00e1ttum og endurgrei\u00f0slum. Tekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar f\u00e9lagi\u00f0 hefur uppfyllt samningsskyldu s\u00edna sem er yfirleitt vi\u00f0 afhendingu, l\u00edklegt er a\u00f0 endurgjaldi\u00f0 ver\u00f0i innheimt og unnt er a\u00f0 meta kostna\u00f0 vegna s\u00f6lunnar og m\u00f6guleg skil \u00e1 v\u00f6rum \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Megintekjuflokkar f\u00e9lagsins eru eftirfarandi: samtengingar- og reikitekjur, m\u00e1na\u00f0argj\u00f6ld, stofngj\u00f6ld, l\u00ednuleigur, \u00fatseld vinna, augl\u00fdsingar \u00ed sj\u00f3nvarpi og notendab\u00fana\u00f0ur. M\u00e1na\u00f0argj\u00f6ld eru tekjuf\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00e1skriftart\u00edmabil en tekjur vegna umfer\u00f0ar eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 raunverulega notkun vi\u00f0skiptavina. Tekjum vegna fyrirframgreiddrar \u00fej\u00f3nustu er fresta\u00f0 \u00fear til vi\u00f0skiptavinur n\u00fdtir \u00fe\u00e1 \u00fej\u00f3nustu sem hann hefur greitt fyrir. Tekjur af v\u00f6rus\u00f6lu eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar verulegur hluti \u00e1h\u00e6ttu og eignarhalds flyst til kaupanda. Augl\u00fdsingatekjur \u00ed sj\u00f3nvarpi eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar augl\u00fdsingar eru birtar. Tekjuf\u00e6rsla \u00feeirra er ger\u00f0 vi\u00f0 fyrstu s\u00fdningu \u00fer\u00e1tt fyrir a\u00f0 sama augl\u00fdsing geti veri\u00f0 birt oftar en einu sinni vegna endurs\u00fdninga \u00e1 sj\u00f3nvarps\u00fe\u00e1ttum. Sama regla gildir um kostun einstakra sj\u00f3nvarps\u00fe\u00e1tta. Tekjur af veittri \u00fej\u00f3nustu eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed hlutfalli vi\u00f0 st\u00f6\u00f0u verks \u00e1 uppgj\u00f6rsdegi. Sta\u00f0a verks er metin me\u00f0 hli\u00f0sj\u00f3n af vinnu sem loki\u00f0 er.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__69": {
"value": "34.5. Erlendir gjaldmi\u00f0lar \u00c1rsreikningar f\u00e9laga innan samst\u00e6\u00f0unnar eru ger\u00f0ir \u00ed \u00feeim gjaldmi\u00f0li sem st\u00e6rstur hluti starfseminnar heyrir undir, \u00fe.e. starfsr\u00e6kslugjaldmi\u00f0li. Vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0u eru \u00e1rsreikningar erlendra d\u00f3tturf\u00e9laga umreikna\u00f0ir \u00ed \u00edslenskar kr\u00f3nur sem er starfsr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill m\u00f3\u00f0urf\u00e9lagsins. Vi\u00f0 ger\u00f0 reikningsskila hvers f\u00e9lags innan samst\u00e6\u00f0unnar eru vi\u00f0skipti \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en starfsr\u00e6kslugjaldmi\u00f0li f\u00e6r\u00f0 \u00e1 gengi hvers vi\u00f0skiptadags. Peningalegar eignir og skuldir eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 skr\u00e1\u00f0 gengi \u00e1 reikningsskiladegi. Efnislegar eignir og skuldir metnar \u00e1 kostna\u00f0arver\u00f0i eru f\u00e6r\u00f0ar \u00e1 upphaflegu skr\u00e1\u00f0u gengi. Vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings eru eignir og skuldir erlendra f\u00e9laga umreikna\u00f0ar \u00e1 skr\u00e1\u00f0u gengi reikningsskiladags. Tekjur og gj\u00f6ld eru umreiknu\u00f0 \u00e1 me\u00f0algengi \u00e1rsins. Vi\u00f0 s\u00f6lu erlendrar rekstrareiningar er uppsafna\u00f0ur gengismunur tengdur rekstrareiningunni \u00ed samst\u00e6\u00f0unni f\u00e6r\u00f0ur af eigin f\u00e9 \u00ed rekstrarreikning. \u00de\u00fd\u00f0ingarmunur sem b\u00fai\u00f0 var a\u00f0 r\u00e1\u00f0stafa til minnihluta er bakf\u00e6r\u00f0ur en ekki gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikning. Vi\u00f0skiptavild og gangvir\u00f0isbreytingar vegna kaupa \u00e1 erlendri starfsemi eru f\u00e6r\u00f0ar \u00e1 skr\u00e1\u00f0u gengi reikningsskiladags. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__70": {
"value": "34.6. Skattam\u00e1l Gjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur til grei\u00f0slu 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 auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra. Skattskyldur hagna\u00f0ur getur veri\u00f0 annar en reikningshaldslegur hagna\u00f0ur. Reikna\u00f0ur tekjuskattur mi\u00f0ast vi\u00f0 gildandi skatthlutfall \u00e1 reikningsskiladegi \u00e1 hverju skattasv\u00e6\u00f0i. Fresta\u00f0ur tekjuskattur Fresta\u00f0ur tekjuskattur stafar af t\u00edmabundnum mismuni efnahagsli\u00f0a \u00ed skattuppgj\u00f6ri annars vegar og \u00e1rsreikningi hins vegar \u00fear sem tekjuskattstofn f\u00e9lagsins er mi\u00f0a\u00f0ur vi\u00f0 a\u00f0rar forsendur en reikningsskil \u00feess. Tekjuskattsskuldbinding er uppreiknu\u00f0 fyrir allan t\u00edmabundinn mismun. Tekjuskattseign er uppreiknu\u00f0 a\u00f0 \u00fev\u00ed marki sem meti\u00f0 er a\u00f0 n\u00fdtist \u00e1 m\u00f3ti skattskyldum hagna\u00f0i \u00ed framt\u00ed\u00f0inni. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna vi\u00f0skiptavildar sem ekki er skattalega fr\u00e1dr\u00e1ttarb\u00e6r. Fresta\u00f0ur tekjuskattur mi\u00f0ast vi\u00f0 gildandi skatthlutfall \u00e1 reikningsskiladegi. Tekjuskattseign og tekjuskattsskuldbindingu er jafna\u00f0 saman innan samst\u00e6\u00f0unnar \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00feau var\u00f0a tekjuskatt sem lag\u00f0ur er \u00e1 af s\u00f6mu yfirv\u00f6ldum \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega. Skattar t\u00edmabilsins Fresta\u00f0ur skattur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi nema \u00feegar hann tengist li\u00f0um me\u00f0al eigin fj\u00e1r en \u00fe\u00e1 er hann f\u00e6r\u00f0ur me\u00f0al eigin fj\u00e1r.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__71": {
"value": "34.7. Hagna\u00f0ur \u00e1 hlut \u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu. Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall hagna\u00f0ar, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu, og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkra hluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat \u00ed samr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamninga starfsmanna. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__73": {
"value": "34.8. Rekstrarfj\u00e1rmunir Eignir eru skr\u00e1\u00f0ar me\u00f0al rekstrarfj\u00e1rmuna \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtast samst\u00e6\u00f0unni og h\u00e6gt er a\u00f0 meta kostna\u00f0 vegna eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Rekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir \u00e1 upphaflegu kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun. Afskriftir eru f\u00e6r\u00f0ar \u00e1 kerfisbundinn h\u00e1tt \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma eignarinnar a\u00f0 teknu tilliti til v\u00e6nts hrakvir\u00f0is. Afskriftara\u00f0fer\u00f0, \u00e1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi og hrakvir\u00f0i er endurmeti\u00f0 a\u00f0 minnsta kosti \u00e1rlega. Hagna\u00f0ur e\u00f0a tap vegna s\u00f6lu rekstrarfj\u00e1rmuna er mismunur s\u00f6luver\u00f0s og b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna \u00e1 s\u00f6ludegi og er f\u00e6rt \u00ed rekstrarreikning. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__72": {
"value": "34.8. Rekstrarfj\u00e1rmunir Eignir eru skr\u00e1\u00f0ar me\u00f0al rekstrarfj\u00e1rmuna \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtast samst\u00e6\u00f0unni og h\u00e6gt er a\u00f0 meta kostna\u00f0 vegna eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Rekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir \u00e1 upphaflegu kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun. Afskriftir eru f\u00e6r\u00f0ar \u00e1 kerfisbundinn h\u00e1tt \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma eignarinnar a\u00f0 teknu tilliti til v\u00e6nts hrakvir\u00f0is. Afskriftara\u00f0fer\u00f0, \u00e1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi og hrakvir\u00f0i er endurmeti\u00f0 a\u00f0 minnsta kosti \u00e1rlega. Hagna\u00f0ur e\u00f0a tap vegna s\u00f6lu rekstrarfj\u00e1rmuna er mismunur s\u00f6luver\u00f0s og b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna \u00e1 s\u00f6ludegi og er f\u00e6rt \u00ed rekstrarreikning. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__74": {
"value": "34.9. \u00d3efnislegar eignir Keyptar \u00f3efnislegar eignir \u00d3efnislegar eignir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun. Afskriftir eru f\u00e6r\u00f0ar \u00e1 kerfisbundinn h\u00e1tt \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma eignarinnar. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi er endurmetinn \u00ed lok hvers reikningsskilat\u00edmabils. \u00d3efnislegar eignir sem myndast vi\u00f0 sameiningu f\u00e9laga \u00d3efnislegar eignir sem myndast \u00ed reikningsskilum vi\u00f0 sameiningu f\u00e9laga eru a\u00f0eins f\u00e6r\u00f0ar ef \u00fe\u00e6r eru a\u00f0greinanlegar fr\u00e1 vi\u00f0skiptavild. Vi\u00f0 upphaflega skr\u00e1ningu eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i \u00e1 kaupdegi en vi\u00f0 s\u00ed\u00f0ara mat eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__75": {
"value": "34.11. Birg\u00f0ir Birg\u00f0ir eru metnar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a s\u00f6luver\u00f0i hvort sem l\u00e6gra reynist, a\u00f0 teknu tilliti til \u00fareltra og galla\u00f0ra vara. Kostna\u00f0arver\u00f0 birg\u00f0a samanstendur af kostna\u00f0i vi\u00f0 \u00f6flun \u00feeirra \u00e1samt \u00f6\u00f0rum kostna\u00f0i sem fellur til vi\u00f0 a\u00f0 koma birg\u00f0unum \u00ed s\u00f6luh\u00e6ft \u00e1stand. S\u00f6luver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um s\u00f6lukostna\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__77": {
"value": "34.13. Fj\u00e1reignir Fj\u00e1reignir eru flokka\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Flokkunin er \u00e1kve\u00f0in vi\u00f0 upphaflega skr\u00e1ningu og fer eftir e\u00f0li og tilgangi fj\u00e1reignarinnar. \u00d6ll almenn vi\u00f0skipti me\u00f0 fj\u00e1reignir eru skr\u00e1\u00f0 \u00e1 vi\u00f0skiptadegi. Me\u00f0 almennum vi\u00f0skiptum er \u00e1tt vi\u00f0 kaup og s\u00f6lu fj\u00e1reigna sem grundvallast af samningi e\u00f0a marka\u00f0svenjum um afhendingu e\u00f0a m\u00f3tt\u00f6ku fj\u00e1reigna innan tiltekins t\u00edma. Vaxtatekjur eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 virka vexti fyrir alla fj\u00e1rm\u00e1lagerninga. A\u00f0fer\u00f0 virkra vaxta felst \u00ed \u00fev\u00ed a\u00f0 reikna\u00f0 er endurgrei\u00f0sluvir\u00f0i fj\u00e1reignar e\u00f0a fj\u00e1rskuldar og vaxtatekjum og vaxtagj\u00f6ldum jafna\u00f0 \u00e1 l\u00edft\u00edmanum. Virkir vextir er s\u00fa \u00e1v\u00f6xtunarkrafa sem n\u00favir\u00f0ir \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi e\u00f0a tekjur yfir \u00e1\u00e6tla\u00f0an l\u00edft\u00edma fj\u00e1rm\u00e1lagernings, e\u00f0a yfir styttra t\u00edmabil ef vi\u00f0 \u00e1, \u00feannig a\u00f0 \u00fea\u00f0 jafngildi b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1reignarinnar e\u00f0a fj\u00e1rskuldarinnar \u00ed efnahagsreikningi. Vaxtatekjur eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 virka vexti fyrir alla fj\u00e1rm\u00e1lagerninga a\u00f0ra en \u00fe\u00e1 sem skilgreindir eru sem fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning. Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0anlegum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i, nema gerningurinn s\u00e9 skilgreindur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 gangvir\u00f0isheimildina. Eftir upphaflega skr\u00e1ningu eru fj\u00e1reignir 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. Fj\u00e1reignir samanstanda af handb\u00e6ru f\u00e9, ver\u00f0br\u00e9faeign, samningum, \u00fatl\u00e1num, vi\u00f0skiptakr\u00f6fum og \u00f6\u00f0rum kr\u00f6fum. Vir\u00f0isr\u00fdrnun fj\u00e1reigna \u00c1 reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna meti\u00f0 \u00ed \u00feeim tilgangi a\u00f0 kanna hvort v\u00edsbending s\u00e9 um vir\u00f0isr\u00fdrnun. Vir\u00f0isr\u00fdrnun hefur or\u00f0i\u00f0 ef v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0. Ef vir\u00f0isr\u00fdrnun \u00e1 ekki lengur vi\u00f0 er h\u00fan bakf\u00e6r\u00f0 \u00ed rekstrarreikningi, \u00fe\u00f3 aldrei umfram b\u00f3kf\u00e6rt ver\u00f0 fyrir vir\u00f0isr\u00fdrnun a\u00f0 teknu tilliti til afskrifta. \u00c1kve\u00f0in tegund fj\u00e1reigna eins og vi\u00f0skiptakr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu. Ni\u00f0urf\u00e6rslan er ekki endanleg afskrift heldur er mynda\u00f0ur m\u00f3treikningur til a\u00f0 m\u00e6ta hugsanlegu tapi sem kann a\u00f0 myndast \u00ed framt\u00ed\u00f0inni. Eignasafn fj\u00e1reigna er meti\u00f0 til vir\u00f0isr\u00fdrnunar ef einstakar eignir eru \u00feess e\u00f0lis a\u00f0 \u00fe\u00e6r ver\u00f0i ekki metnar hver fyrir sig. Afskr\u00e1ning fj\u00e1reigna F\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1reignir a\u00f0eins \u00feegar samningsbundinn r\u00e9ttur til framt\u00ed\u00f0arsj\u00f3\u00f0streymis af fj\u00e1reigninni er ekki lengur til sta\u00f0ar e\u00f0a \u00feegar \u00e1h\u00e6ttan e\u00f0a \u00e1vinningurinn af fj\u00e1reigninni flyst yfir \u00e1 anna\u00f0 f\u00e9lag.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__78": {
"value": "34.14. Fj\u00e1rskuldir Fj\u00e1rskuldir Fj\u00e1rskuldir eru flokka\u00f0ar sem a\u00f0rar fj\u00e1rskuldir. A\u00f0rar fj\u00e1rskuldir A\u00f0rar fj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al skuldir vi\u00f0 fj\u00e1rm\u00e1lastofnanir, vi\u00f0skiptaskuldir og a\u00f0rar fj\u00e1rskuldir eru upphaflega skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum vi\u00f0skiptakostna\u00f0i. Vi\u00f0 s\u00ed\u00f0ara mat eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 a\u00f0fer\u00f0 virkra vaxta. Afskr\u00e1ning fj\u00e1rskulda F\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegar skuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar. Hagna\u00f0ur e\u00f0a tap vegna afskr\u00e1ningar er f\u00e6rt \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__79": {
"value": "34.15. Leigusamningar Vi\u00f0 upphaf samnings leggur f\u00e9lagi\u00f0 mat \u00e1 \u00fea\u00f0 hvort samningur e\u00f0a hluti hans feli \u00ed s\u00e9r leigusamning. Samningur er leigusamningur a\u00f0 hluta e\u00f0a heild ef hann felur \u00ed s\u00e9r afnotar\u00e9tt yfir eign \u00e1 tilteknu t\u00edmabili \u00ed skiptum fyrir endurgjald. Vi\u00f0 mat \u00e1 \u00fev\u00ed hvort leigusamningur felur \u00ed s\u00e9r afnotar\u00e9tt yfir eign notar f\u00e9lagi\u00f0 skilgreiningu leigusamnings \u00ed IFRS 16. 34.15.1. F\u00e9lagi\u00f0 sem leigutaki Vi\u00f0 upphaf e\u00f0a breytingu \u00e1 samningi sem felur \u00ed s\u00e9r leiguhluta \u00fathlutar f\u00e9lagi\u00f0 endurgjaldinu \u00e1 s\u00e9rhvern leiguhluta \u00e1 grundvelli sj\u00e1lfst\u00e6\u00f0s ver\u00f0s hvers hlutar fyrir sig. Fyrir leigusamninga um fasteignir hefur f\u00e9lagi\u00f0 hins vegar kosi\u00f0 a\u00f0 a\u00f0greina ekki leiguhluta fr\u00e1 \u00f6\u00f0rum hlutum samningsins og f\u00e6rir \u00fe\u00e1 sem einn leigusamning. F\u00e9lagi\u00f0 f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leiguskuldarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0 til fyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0s kostna\u00f0ar vi\u00f0 a\u00f0 taka ni\u00f0ur og fjarl\u00e6gja eignina, e\u00f0a til \u00feess a\u00f0 f\u00e6ra eignina e\u00f0a umhverfi hennar \u00ed samt horf a\u00f0 loknum leigusamningi, og a\u00f0 fr\u00e1dregnum leigu\u00edlvilnunum sem f\u00e9lagi\u00f0 hefur fengi\u00f0. Leigueignin er afskrifu\u00f0 l\u00ednulega fr\u00e1 upphafi til loka leigusamningsins, nema \u00feegar eignarhald flyst yfir til f\u00e9lagsins \u00ed lok leigut\u00edmabilsins e\u00f0a ef kostna\u00f0arver\u00f0 leigueignarinnar endurspeglar a\u00f0 f\u00e9lagi\u00f0 muni n\u00fdta s\u00e9r kaupr\u00e9tt \u00ed lok leigut\u00edmabilsins. \u00cd \u00feeim tilfellum er leigueignin afskrifu\u00f0 \u00e1 n\u00fdtingart\u00edma eignarinnar, sem er \u00e1kvar\u00f0a\u00f0ur me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og notu\u00f0 er fyrir a\u00f0ra fastafj\u00e1rmuni f\u00e9lagsins. Jafnframt er vir\u00f0i leigueignar l\u00e6kka\u00f0 reglubundi\u00f0 um sem nemur vir\u00f0isr\u00fdrnun hennar, ef einhver er, og lei\u00f0r\u00e9tt vegna endurmats leiguskuldarinnar. Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins. Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota innbygg\u00f0a vexti leigusamningsins, s\u00e9u \u00feeir tilt\u00e6kir, en annars notar f\u00e9lagi\u00f0 \u00fe\u00e1 vexti sem \u00fea\u00f0 f\u00e6r af n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar f\u00e9lagi\u00f0 vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 til n\u00favir\u00f0ingar. F\u00e9lagi\u00f0 \u00e1kvar\u00f0ar vexti af n\u00fdju l\u00e1nsf\u00e9 me\u00f0 \u00fev\u00ed a\u00f0 s\u00e6kja vaxtauppl\u00fdsingar vegna \u00f3l\u00edkra fj\u00e1rm\u00f6gnunarlei\u00f0a og gerir tilteknar a\u00f0laganir til a\u00f0 endurspegla skilm\u00e1la leigusamningsins og eiginleika eignarinnar sem er leig\u00f0. Leigugrei\u00f0slur sem eru innfaldar \u00ed \u00e1kv\u00f6r\u00f0un fj\u00e1rh\u00e6\u00f0ar leiguskuldar fela \u00ed s\u00e9r eftirfarandi: \u2013 Fastar grei\u00f0slur, \u00fear me\u00f0 taldar leigugrei\u00f0slur sem eru samkv\u00e6mt e\u00f0li s\u00ednu fastar; \u2013 Breytilegar leigugrei\u00f0slur tengdar v\u00f6xtum e\u00f0a v\u00edsit\u00f6lu, upphaflega \u00e1\u00e6tla\u00f0ar mi\u00f0a\u00f0 vi\u00f0 vexti e\u00f0a v\u00edsit\u00f6lu \u00e1 upphafsdegi; \u2013 Fj\u00e1rh\u00e6\u00f0ir sem gert er r\u00e1\u00f0 fyrir a\u00f0 \u00feurfi a\u00f0 grei\u00f0a samkv\u00e6mt hrakvir\u00f0istryggingu; og \u2013 Kaupver\u00f0 samkv\u00e6mt kaupr\u00e9ttar\u00e1kv\u00e6\u00f0i \u00ed leigusamningi \u00feegar f\u00e9lagi\u00f0 telur nokku\u00f0 v\u00edst a\u00f0 \u00fea\u00f0 muni n\u00fdta kaupr\u00e9ttinn, leigugrei\u00f0slur \u00e1 valkv\u00e6\u00f0um framlengingart\u00edmabilum ef f\u00e9lagi\u00f0 er nokku\u00f0 viss um a\u00f0 \u00fea\u00f0 muni n\u00fdta framlengingarheimildir og grei\u00f0slur vegna uppsagnar leigusamnings fyrir lok leigut\u00edmans, nema f\u00e9lagi\u00f0 s\u00e9 nokku\u00f0 viss um a\u00f0 n\u00fdta ekki uppsagnarheimildir. Leiguskuldin er f\u00e6r\u00f0 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta. H\u00fan er endurmetin \u00feegar breyting ver\u00f0ur \u00e1 framt\u00ed\u00f0arleigugrei\u00f0slum vegna breytinga \u00e1 v\u00edsit\u00f6lu e\u00f0a v\u00f6xtum, ef breyting ver\u00f0ur \u00e1 mati f\u00e9lagsins \u00e1 fj\u00e1rh\u00e6\u00f0 sem \u00fea\u00f0 v\u00e6ntir a\u00f0 ver\u00f0i greidd samkv\u00e6mt hrakvir\u00f0istryggingu, ef f\u00e9lagi\u00f0 breytir mati s\u00ednu \u00e1 \u00fev\u00ed hvort \u00fea\u00f0 muni n\u00fdta kaupr\u00e9ttar\u00e1kv\u00e6\u00f0i, heimildir til framlengingar e\u00f0a uppsagnar leigusamnings e\u00f0a \u00feegar breyting ver\u00f0ur \u00e1 fj\u00e1rh\u00e6\u00f0 leigugrei\u00f0slu sem er \u00ed e\u00f0li s\u00ednu f\u00f6st. \u00deegar leiguskuldin er endurmetin me\u00f0 \u00feessum h\u00e6tti er samsvarandi lei\u00f0r\u00e9tting ger\u00f0 \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i leigueignarinnar e\u00f0a lei\u00f0r\u00e9tting f\u00e6r\u00f0 \u00ed rekstrarreikning f\u00e9lagsins ef b\u00f3kf\u00e6rt vir\u00f0i leigueignarinnar hefur veri\u00f0 f\u00e6rt ni\u00f0ur \u00ed n\u00fall. Skammt\u00edmaleigusamningar og leigusamningar um l\u00e1gvir\u00f0iseignir F\u00e9lagi\u00f0 k\u00fds a\u00f0 f\u00e6ra ekki leigueignir og leiguskuldir vegna leigusamninga um l\u00e1gvir\u00f0iseignir og skammt\u00edmaleigusamninga. F\u00e9lagi\u00f0 gjaldf\u00e6rir leigugrei\u00f0slur vegna \u00feessara leigusamninga l\u00ednulega \u00e1 leigut\u00edma. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f1__s7__6__80": {
"value": "35. N\u00fdir reikningsskilasta\u00f0lar sem ekki hafa teki\u00f0 gildi Nokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda fyrir fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2025 og heimilt er a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. Samst\u00e6\u00f0an hefur ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrir gildist\u00edma vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins. A. IFRS 18 Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum IFRS 18 mun koma \u00ed sta\u00f0 IAS 1 Framsetning reikningsskila og gildir fyrir \u00e1rsreikninga fyrir reikningsskilat\u00edmabil sem hefjast 1. jan\u00faar 2027 e\u00f0a s\u00ed\u00f0ar. Me\u00f0 n\u00fdja sta\u00f0linum eru settar fram n\u00fdjar lykilkr\u00f6fur: *F\u00e9l\u00f6gum ber a\u00f0 flokka allar tekjur og gj\u00f6ld \u00ed fimm flokka \u00ed rekstrarreikningi, \u00fe.e. rekstur, fj\u00e1rfestingar, fj\u00e1rm\u00f6gnun, aflag\u00f0a starfsemi og tekjuskatt. F\u00e9l\u00f6g \u00feurfa jafnframt a\u00f0 birta rekstrarafkomu sem skilgreinda millisamt\u00f6lu. Afkoma f\u00e9laga mun ekki breytast. *Afkomum\u00e6likvar\u00f0ar sem skilgreindir eru af stj\u00f3rnendum (e. MPM) eru settir fram \u00ed einni sk\u00fdringu \u00ed reikningsskilunum. *Auknar lei\u00f0beiningar um flokkun uppl\u00fdsinga \u00ed reikningsskilum eru veittar. \u00dev\u00ed til vi\u00f0b\u00f3tar, ber n\u00fa a\u00f0 nota rekstrarafkomu sem upphafsfj\u00e1rh\u00e6\u00f0 \u00ed sj\u00f3\u00f0streymisyfirliti, \u00feegar rekstrarhreyfingar eru settar fram me\u00f0 \u00f3beinni a\u00f0fer\u00f0. Samst\u00e6\u00f0an er enn a\u00f0 meta \u00e1hrif n\u00fdja sta\u00f0alsins, einkum me\u00f0 tilliti til framsetningar rekstrarreiknings samst\u00e6\u00f0unnar, sj\u00f3\u00f0streymisyfirlits og vi\u00f0b\u00f3taruppl\u00fdsinga tengdar afkomum\u00e6likv\u00f6r\u00f0um stj\u00f3rnenda. Samst\u00e6\u00f0an er einnig a\u00f0 meta \u00e1hrifin af \u00fev\u00ed hvernig uppl\u00fdsingar eru flokka\u00f0ar \u00ed reikningsskilum, \u00fear me\u00f0 tali\u00f0 vegna li\u00f0a sem n\u00fa eru flokka\u00f0ir sem \"anna\u00f0\". B. A\u00f0rir reikningsskilasta\u00f0lar Ekki er b\u00faist vi\u00f0 a\u00f0 eftirfarandi n\u00fdir og breyttir reikningsskilasta\u00f0lar hafi veruleg \u00e1hrif \u00e1 reikningsskil f\u00e9lagsins. \u2013 Flokkun og mat fj\u00e1rm\u00e1lagerninga (Breytingar \u00e1 IFRS 9 og IFRS 7); og \u2013 Samningar um n\u00e1tt\u00faruh\u00e1\u00f0a raforku (Breytingar \u00e1 IFRS 9 og IFRS 7) ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "is",
"entity": "scheme:254900X9GQZM6UGXYF10",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}