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"value": "1. Grundv\u00f6llur reikningsskila Bera hf. (h\u00e9r eftir Bera e\u00f0a f\u00e9lagi\u00f0, \u00e1\u00f0ur \u00d6lger\u00f0in Egill Skallagr\u00edmsson hf.) er hlutaf\u00e9lag og er megin starfsemi samst\u00e6\u00f0unnar f\u00f3lgin \u00ed framlei\u00f0slu, s\u00f6lu og marka\u00f0ssetningu \u00e1 svi\u00f0i matv\u00e6la, drykkjarvara og tengdra vara. Bera er me\u00f0 heimilisfesti \u00e1 \u00cdslandi. Skr\u00e1\u00f0 a\u00f0setur samst\u00e6\u00f0unnar er a\u00f0 Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk. \u00c1rsreikningur samst\u00e6\u00f0u Beru fyrir \u00e1ri\u00f0 2025-2026 er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la eins og \u00feeir hafa veri\u00f0 sam\u00feykktir af Evr\u00f3pusambandinu (EU) og vi\u00f0b\u00f3tarkr\u00f6fur \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006. Samst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur\u00e1 grundvelli kostna\u00f0arver\u00f0s a\u00f0 \u00fev\u00ed undanskildu a\u00f0 kaupr\u00e9ttir eru metnir \u00ed samr\u00e6mi vi\u00f0 IFRS 2 og fj\u00e1rfesting \u00ed hlutdeildarf\u00e9lagi erf\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0. Samst\u00e6\u00f0ureikningurinn hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem v\u00edsa\u00f0er til \u00ed heild sinni sem ,,samst\u00e6\u00f0unnar\" og til einstakra f\u00e9laga sem ,,samst\u00e6\u00f0uf\u00e9laga\". \u00c1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num(ISK), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru \u00ed \u00edslenskum kr\u00f3num (ISK) og \u00fe\u00fasundum kr\u00f3na, nema anna\u00f0 s\u00e9teki\u00f0 fram. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir L\u00fdsing \u00e1 reikningsskilaa\u00f0fer\u00f0um samst\u00e6\u00f0unnar er a\u00f0 finna h\u00e9r a\u00f0 ne\u00f0an sem og innan hverrar sk\u00fdringar \u00fear sem tengt er vi\u00f0 fj\u00e1rh\u00e6\u00f0ir \u00ed meginyfirlitum. Til a\u00f0 auka uppl\u00fdsingargildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversuvi\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 fyrirnotanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum. N\u00fdjir og breyttir sta\u00f0lar sem hafa ekki teki\u00f0 gildi Stj\u00f3rnendur hafa meti\u00f0 a\u00f0 \u00e1hrif n\u00fdrra, breyttra og endursko\u00f0a\u00f0ra al\u00fej\u00f3\u00f0legra reikningsskilasta\u00f0la sem hafa veri\u00f0 gefnir \u00fat og sam\u00feykktir af Al\u00fej\u00f3\u00f0lega reikningsskilar\u00e1\u00f0inu (IASB) og teknir upp af Evr\u00f3pusambandinu (EU) me\u00f0 gildist\u00f6kudag eftir 1.3.2026 hafi \u00f3veruleg \u00e1hrif \u00e1 \u00feennan samst\u00e6\u00f0u\u00e1rsreikning. Stj\u00f3rnendur hafa einnig meti\u00f0 a\u00f0 \u00feeir sta\u00f0lar sem hafa ekki enn teki\u00f0 gildi en hafa veri\u00f0 sam\u00feykktir muni ekki hafa veruleg \u00e1hrif \u00e1 framt\u00ed\u00f0arreikningsskil samst\u00e6\u00f0unnar ef undan er skilinn IFRS 18 sem tekur gildi 1. jan\u00faar 2027, en \u00e1hrif af innlei\u00f0ingu hans hafa ekki veri\u00f0 metin a\u00f0 fullu. Samst\u00e6\u00f0u\u00e1rsreikningur \u00c1rsreikningurinn n\u00e6r til Beru og d\u00f3tturf\u00e9laga \u00feess: Eignarhlutur 28.2.202628.2.2025Dan\u00f3l ehf., Fossh\u00e1lsi 17-25, 110 Reykjav\u00edk, 100%100%G7-11 Fasteignaf\u00e9lag ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Iceland Spring ehf. (51%) Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 51%51%Collab ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Collab DK ApS, R\u00e5dmandsgade 45, 2200 Kaupmannah\u00f6fn, 100%100%KK6 fasteignaf\u00e9lag ehf., K\u00f6llunarklettsvegi 6, 104 Reykjav\u00edk, 100%100%G\u00e6\u00f0abakstur ehf., Lyngh\u00e1lsi 7, 110 Reykjav\u00edk, 100%0%Kjarnav\u00f6rur hf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 100%0%Innbak ehf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 59,03%0%Nonni litli ehf., \u00deverholti 8, 270 Mosfellsb\u00e6, 66,67%0%\u00cdsb\u00fa\u00f0 Vesturb\u00e6jar ehf., Hagamel 67, 107 Reykjav\u00edk 100%0%Ankra ehf., Strandg\u00f6tu 29, 220 Hafnarfir\u00f0i. 100%0%D\u00f3tturf\u00e9l\u00f6gunum Agla Gosger\u00f0 ehf., Borg Bruggh\u00fas ehf., S\u00f3l ehf. og Kveld\u00falfur Distillery ehf. sem f\u00e9lagi\u00f0 \u00e1 100% er haldi\u00f0 utan samst\u00e6\u00f0u \u00fear sem \u00feau samanlagt hafa \u00f3verulega \u00fe\u00fd\u00f0ingu fyrir rekstur og efnahag samst\u00e6\u00f0unnar vegna sm\u00e6\u00f0ar \u00feeirra. fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3tabreytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1\u00e1vinning sinn af fj\u00e1rfestingunni. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0 eru f\u00e6r\u00f0 yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0um l\u00fdkur. Markmi\u00f0 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. Ef vi\u00f0 \u00e1 eru ger\u00f0ar lei\u00f0r\u00e9ttingar \u00e1 reikningsskilum d\u00f3tturf\u00e9laga til a\u00f0 samr\u00e6ma \u00feau vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar. Lei\u00f0r\u00e9tting \u00e1 eigin f\u00e9 \u00ed upphafi reiknings\u00e1rsins endurspeglar \u00e1hrif af lei\u00f0r\u00e9ttingarf\u00e6rslum hj\u00e1 d\u00f3tturf\u00e9lagi \u00ed samst\u00e6\u00f0unni vegna samanbur\u00f0art\u00edmabilsins sem f\u00e6r\u00f0ar voru \u00ed b\u00f3khald f\u00e9lagsins eftir birtingu samst\u00e6\u00f0ureiknings fyrir rekstrar\u00e1ri\u00f0 sem enda\u00f0i 28. febr\u00faar 2025. Vi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00e1 gildandi gengi \u00feess dags sem vi\u00f0skiptin fara fram. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. \u00de\u00fd\u00f0ingarmunur samanstendur af gengismun sem ver\u00f0ur til vegna umreiknings reikningsskila d\u00f3tturf\u00e9laga sem birta reikningsskil s\u00edn \u00ed bandar\u00edkjadollar, evrum og d\u00f6nskum kr\u00f3num er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__6": {
"value": "1. Grundv\u00f6llur reikningsskila Bera hf. (h\u00e9r eftir Bera e\u00f0a f\u00e9lagi\u00f0, \u00e1\u00f0ur \u00d6lger\u00f0in Egill Skallagr\u00edmsson hf.) er hlutaf\u00e9lag og er megin starfsemi samst\u00e6\u00f0unnar f\u00f3lgin \u00ed framlei\u00f0slu, s\u00f6lu og marka\u00f0ssetningu \u00e1 svi\u00f0i matv\u00e6la, drykkjarvara og tengdra vara. Bera er me\u00f0 heimilisfesti \u00e1 \u00cdslandi. Skr\u00e1\u00f0 a\u00f0setur samst\u00e6\u00f0unnar er a\u00f0 Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk. \u00c1rsreikningur samst\u00e6\u00f0u Beru fyrir \u00e1ri\u00f0 2025-2026 er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la eins og \u00feeir hafa veri\u00f0 sam\u00feykktir af Evr\u00f3pusambandinu (EU) og vi\u00f0b\u00f3tarkr\u00f6fur \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006. Samst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur\u00e1 grundvelli kostna\u00f0arver\u00f0s a\u00f0 \u00fev\u00ed undanskildu a\u00f0 kaupr\u00e9ttir eru metnir \u00ed samr\u00e6mi vi\u00f0 IFRS 2 og fj\u00e1rfesting \u00ed hlutdeildarf\u00e9lagi erf\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0. Samst\u00e6\u00f0ureikningurinn hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem v\u00edsa\u00f0er til \u00ed heild sinni sem ,,samst\u00e6\u00f0unnar\" og til einstakra f\u00e9laga sem ,,samst\u00e6\u00f0uf\u00e9laga\". \u00c1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num(ISK), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru \u00ed \u00edslenskum kr\u00f3num (ISK) og \u00fe\u00fasundum kr\u00f3na, nema anna\u00f0 s\u00e9teki\u00f0 fram. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir L\u00fdsing \u00e1 reikningsskilaa\u00f0fer\u00f0um samst\u00e6\u00f0unnar er a\u00f0 finna h\u00e9r a\u00f0 ne\u00f0an sem og innan hverrar sk\u00fdringar \u00fear sem tengt er vi\u00f0 fj\u00e1rh\u00e6\u00f0ir \u00ed meginyfirlitum. Til a\u00f0 auka uppl\u00fdsingargildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversuvi\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 fyrirnotanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum. N\u00fdjir og breyttir sta\u00f0lar sem hafa ekki teki\u00f0 gildi Stj\u00f3rnendur hafa meti\u00f0 a\u00f0 \u00e1hrif n\u00fdrra, breyttra og endursko\u00f0a\u00f0ra al\u00fej\u00f3\u00f0legra reikningsskilasta\u00f0la sem hafa veri\u00f0 gefnir \u00fat og sam\u00feykktir af Al\u00fej\u00f3\u00f0lega reikningsskilar\u00e1\u00f0inu (IASB) og teknir upp af Evr\u00f3pusambandinu (EU) me\u00f0 gildist\u00f6kudag eftir 1.3.2026 hafi \u00f3veruleg \u00e1hrif \u00e1 \u00feennan samst\u00e6\u00f0u\u00e1rsreikning. Stj\u00f3rnendur hafa einnig meti\u00f0 a\u00f0 \u00feeir sta\u00f0lar sem hafa ekki enn teki\u00f0 gildi en hafa veri\u00f0 sam\u00feykktir muni ekki hafa veruleg \u00e1hrif \u00e1 framt\u00ed\u00f0arreikningsskil samst\u00e6\u00f0unnar ef undan er skilinn IFRS 18 sem tekur gildi 1. jan\u00faar 2027, en \u00e1hrif af innlei\u00f0ingu hans hafa ekki veri\u00f0 metin a\u00f0 fullu. Samst\u00e6\u00f0u\u00e1rsreikningur \u00c1rsreikningurinn n\u00e6r til Beru og d\u00f3tturf\u00e9laga \u00feess: Eignarhlutur 28.2.202628.2.2025Dan\u00f3l ehf., Fossh\u00e1lsi 17-25, 110 Reykjav\u00edk, 100%100%G7-11 Fasteignaf\u00e9lag ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Iceland Spring ehf. (51%) Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 51%51%Collab ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Collab DK ApS, R\u00e5dmandsgade 45, 2200 Kaupmannah\u00f6fn, 100%100%KK6 fasteignaf\u00e9lag ehf., K\u00f6llunarklettsvegi 6, 104 Reykjav\u00edk, 100%100%G\u00e6\u00f0abakstur ehf., Lyngh\u00e1lsi 7, 110 Reykjav\u00edk, 100%0%Kjarnav\u00f6rur hf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 100%0%Innbak ehf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 59,03%0%Nonni litli ehf., \u00deverholti 8, 270 Mosfellsb\u00e6, 66,67%0%\u00cdsb\u00fa\u00f0 Vesturb\u00e6jar ehf., Hagamel 67, 107 Reykjav\u00edk 100%0%Ankra ehf., Strandg\u00f6tu 29, 220 Hafnarfir\u00f0i. 100%0%D\u00f3tturf\u00e9l\u00f6gunum Agla Gosger\u00f0 ehf., Borg Bruggh\u00fas ehf., S\u00f3l ehf. og Kveld\u00falfur Distillery ehf. sem f\u00e9lagi\u00f0 \u00e1 100% er haldi\u00f0 utan samst\u00e6\u00f0u \u00fear sem \u00feau samanlagt hafa \u00f3verulega \u00fe\u00fd\u00f0ingu fyrir rekstur og efnahag samst\u00e6\u00f0unnar vegna sm\u00e6\u00f0ar \u00feeirra. fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3tabreytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1\u00e1vinning sinn af fj\u00e1rfestingunni. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0 eru f\u00e6r\u00f0 yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0um l\u00fdkur. Markmi\u00f0 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. Ef vi\u00f0 \u00e1 eru ger\u00f0ar lei\u00f0r\u00e9ttingar \u00e1 reikningsskilum d\u00f3tturf\u00e9laga til a\u00f0 samr\u00e6ma \u00feau vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar. Lei\u00f0r\u00e9tting \u00e1 eigin f\u00e9 \u00ed upphafi reiknings\u00e1rsins endurspeglar \u00e1hrif af lei\u00f0r\u00e9ttingarf\u00e6rslum hj\u00e1 d\u00f3tturf\u00e9lagi \u00ed samst\u00e6\u00f0unni vegna samanbur\u00f0art\u00edmabilsins sem f\u00e6r\u00f0ar voru \u00ed b\u00f3khald f\u00e9lagsins eftir birtingu samst\u00e6\u00f0ureiknings fyrir rekstrar\u00e1ri\u00f0 sem enda\u00f0i 28. febr\u00faar 2025. Vi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00e1 gildandi gengi \u00feess dags sem vi\u00f0skiptin fara fram. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. \u00de\u00fd\u00f0ingarmunur samanstendur af gengismun sem ver\u00f0ur til vegna umreiknings reikningsskila d\u00f3tturf\u00e9laga sem birta reikningsskil s\u00edn \u00ed bandar\u00edkjadollar, evrum og d\u00f6nskum kr\u00f3num er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__9": {
"value": "\u00d6lger\u00f0in Egill Skallagr\u00edmsson hf.",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__8": {
"value": "\u00d6lger\u00f0in Egill Skallagr\u00edmsson hf.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__7": {
"value": "\u00d6lger\u00f0in Egill Skallagr\u00edmsson hf.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__10": {
"value": "hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__11": {
"value": "megin starfsemi samst\u00e6\u00f0unnar f\u00f3lgin \u00ed framlei\u00f0slu, s\u00f6lu og marka\u00f0ssetningu \u00e1 svi\u00f0i matv\u00e6la, drykkjarvara og tengdra vara",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__14": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__13": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__12": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__15": {
"value": "Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__24": {
"value": "2. Mat og \u00e1kvar\u00f0anirVi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la \u00feurfa stj\u00f3rnendur a\u00f0taka \u00e1kvar\u00f0anir, meta og gefa s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a ogbirtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar\u00feessu mati. Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna og skulda \u00ed \u00e1rsreikningnum er a\u00f0 finna \u00ed eftirfarandi sk\u00fdringum: - Sk\u00fdring 8, mat \u00e1 n\u00fdtingart\u00edma varanlegra rekstrarfj\u00e1rmuna og mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um varanlegra rekstrarfj\u00e1rmuna me\u00f0 \u00f3takmarka\u00f0an l\u00edft\u00edma. - Sk\u00fdring 9, mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um \u00f3efnislegra eigna me\u00f0 \u00f3takmarka\u00f0an l\u00edft\u00edma. - Sk\u00fdring 11, mat \u00e1 ni\u00f0urf\u00e6rslu birg\u00f0a. - Sk\u00fdring 12, mat \u00e1 ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna. - Sk\u00fdring 17, mat \u00e1 l\u00edft\u00edma og \u00e1v\u00f6xtunarkr\u00f6fu leigusamninga - Sk\u00fdring 18, mat \u00e1 eignum og skuldum vegna br\u00e1\u00f0abirg\u00f0a kau\u00f0ver\u00f0s\u00fatdeilingu ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__18": {
"value": "\u00c1rsreikningur samst\u00e6\u00f0u Beru fyrir \u00e1ri\u00f0 2025-2026 er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la eins og \u00feeir hafa veri\u00f0 sam\u00feykktir af Evr\u00f3pusambandinu (EU) og vi\u00f0b\u00f3tarkr\u00f6fur \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__21-1": {
"value": " Samst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur\u00e1 grundvelli kostna\u00f0arver\u00f0s a\u00f0 \u00fev\u00ed undanskildu a\u00f0 kaupr\u00e9ttir eru metnir \u00ed samr\u00e6mi vi\u00f0 IFRS 2 og fj\u00e1rfesting \u00ed hlutdeildarf\u00e9lagi erf\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0. Samst\u00e6\u00f0ureikningurinn hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem v\u00edsa\u00f0er til \u00ed heild sinni sem ,,samst\u00e6\u00f0unnar\" og til einstakra f\u00e9laga sem ,,samst\u00e6\u00f0uf\u00e9laga\". \u00c1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num(ISK), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru \u00ed \u00edslenskum kr\u00f3num (ISK) og \u00fe\u00fasundum kr\u00f3na, nema anna\u00f0 s\u00e9teki\u00f0 fram.Samst\u00e6\u00f0u\u00e1rsreikningur \u00c1rsreikningurinn n\u00e6r til Beru og d\u00f3tturf\u00e9laga \u00feess: Eignarhlutur 28.2.202628.2.2025Dan\u00f3l ehf., Fossh\u00e1lsi 17-25, 110 Reykjav\u00edk, 100%100%G7-11 Fasteignaf\u00e9lag ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Iceland Spring ehf. (51%) Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 51%51%Collab ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Collab DK ApS, R\u00e5dmandsgade 45, 2200 Kaupmannah\u00f6fn, 100%100%KK6 fasteignaf\u00e9lag ehf., K\u00f6llunarklettsvegi 6, 104 Reykjav\u00edk, 100%100%G\u00e6\u00f0abakstur ehf., Lyngh\u00e1lsi 7, 110 Reykjav\u00edk, 100%0%Kjarnav\u00f6rur hf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 100%0%Innbak ehf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 59,03%0%Nonni litli ehf., \u00deverholti 8, 270 Mosfellsb\u00e6, 66,67%0%\u00cdsb\u00fa\u00f0 Vesturb\u00e6jar ehf., Hagamel 67, 107 Reykjav\u00edk 100%0%Ankra ehf., Strandg\u00f6tu 29, 220 Hafnarfir\u00f0i. 100%0%D\u00f3tturf\u00e9l\u00f6gunum Agla Gosger\u00f0 ehf., Borg Bruggh\u00fas ehf., S\u00f3l ehf. og Kveld\u00falfur Distillery ehf. sem f\u00e9lagi\u00f0 \u00e1 100% er haldi\u00f0 utan samst\u00e6\u00f0u \u00fear sem \u00feau samanlagt hafa \u00f3verulega \u00fe\u00fd\u00f0ingu fyrir rekstur og efnahag samst\u00e6\u00f0unnar vegna sm\u00e6\u00f0ar \u00feeirra. fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3tabreytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1\u00e1vinning sinn af fj\u00e1rfestingunni. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0 eru f\u00e6r\u00f0 yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0um l\u00fdkur. Markmi\u00f0 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. Ef vi\u00f0 \u00e1 eru ger\u00f0ar lei\u00f0r\u00e9ttingar \u00e1 reikningsskilum d\u00f3tturf\u00e9laga til a\u00f0 samr\u00e6ma \u00feau vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar. Lei\u00f0r\u00e9tting \u00e1 eigin f\u00e9 \u00ed upphafi reiknings\u00e1rsins endurspeglar \u00e1hrif af lei\u00f0r\u00e9ttingarf\u00e6rslum hj\u00e1 d\u00f3tturf\u00e9lagi \u00ed samst\u00e6\u00f0unni vegna samanbur\u00f0art\u00edmabilsins sem f\u00e6r\u00f0ar voru \u00ed b\u00f3khald f\u00e9lagsins eftir birtingu samst\u00e6\u00f0ureiknings fyrir rekstrar\u00e1ri\u00f0 sem enda\u00f0i 28. febr\u00faar 2025. Vi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00e1 gildandi gengi \u00feess dags sem vi\u00f0skiptin fara fram. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. \u00de\u00fd\u00f0ingarmunur samanstendur af gengismun sem ver\u00f0ur til vegna umreiknings reikningsskila d\u00f3tturf\u00e9laga sem birta reikningsskil s\u00edn \u00ed bandar\u00edkjadollar, evrum og d\u00f6nskum kr\u00f3num er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__19": {
"value": "\u00c1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num(ISK), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru \u00ed \u00edslenskum kr\u00f3num (ISK) og \u00fe\u00fasundum kr\u00f3na, nema anna\u00f0 s\u00e9teki\u00f0 fram.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__16": {
"value": "Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir L\u00fdsing \u00e1 reikningsskilaa\u00f0fer\u00f0um samst\u00e6\u00f0unnar er a\u00f0 finna h\u00e9r a\u00f0 ne\u00f0an sem og innan hverrar sk\u00fdringar \u00fear sem tengt er vi\u00f0 fj\u00e1rh\u00e6\u00f0ir \u00ed meginyfirlitum. Til a\u00f0 auka uppl\u00fdsingargildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversuvi\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 fyrirnotanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__23": {
"value": "N\u00fdjir og breyttir sta\u00f0lar sem hafa ekki teki\u00f0 gildi Stj\u00f3rnendur hafa meti\u00f0 a\u00f0 \u00e1hrif n\u00fdrra, breyttra og endursko\u00f0a\u00f0ra al\u00fej\u00f3\u00f0legra reikningsskilasta\u00f0la sem hafa veri\u00f0 gefnir \u00fat og sam\u00feykktir af Al\u00fej\u00f3\u00f0lega reikningsskilar\u00e1\u00f0inu (IASB) og teknir upp af Evr\u00f3pusambandinu (EU) me\u00f0 gildist\u00f6kudag eftir 1.3.2026 hafi \u00f3veruleg \u00e1hrif \u00e1 \u00feennan samst\u00e6\u00f0u\u00e1rsreikning. Stj\u00f3rnendur hafa einnig meti\u00f0 a\u00f0 \u00feeir sta\u00f0lar sem hafa ekki enn teki\u00f0 gildi en hafa veri\u00f0 sam\u00feykktir muni ekki hafa veruleg \u00e1hrif \u00e1 framt\u00ed\u00f0arreikningsskil samst\u00e6\u00f0unnar ef undan er skilinn IFRS 18 sem tekur gildi 1. jan\u00faar 2027, en \u00e1hrif af innlei\u00f0ingu hans hafa ekki veri\u00f0 metin a\u00f0 fullu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__20": {
"value": "Samst\u00e6\u00f0u\u00e1rsreikningur \u00c1rsreikningurinn n\u00e6r til Beru og d\u00f3tturf\u00e9laga \u00feess: Eignarhlutur 28.2.202628.2.2025Dan\u00f3l ehf., Fossh\u00e1lsi 17-25, 110 Reykjav\u00edk, 100%100%G7-11 Fasteignaf\u00e9lag ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Iceland Spring ehf. (51%) Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 51%51%Collab ehf., Grj\u00f3th\u00e1lsi 7-11, 110 Reykjav\u00edk, 100%100%Collab DK ApS, R\u00e5dmandsgade 45, 2200 Kaupmannah\u00f6fn, 100%100%KK6 fasteignaf\u00e9lag ehf., K\u00f6llunarklettsvegi 6, 104 Reykjav\u00edk, 100%100%G\u00e6\u00f0abakstur ehf., Lyngh\u00e1lsi 7, 110 Reykjav\u00edk, 100%0%Kjarnav\u00f6rur hf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 100%0%Innbak ehf., Mi\u00f0hrauni 16, 210 Gar\u00f0ab\u00e6, 59,03%0%Nonni litli ehf., \u00deverholti 8, 270 Mosfellsb\u00e6, 66,67%0%\u00cdsb\u00fa\u00f0 Vesturb\u00e6jar ehf., Hagamel 67, 107 Reykjav\u00edk 100%0%Ankra ehf., Strandg\u00f6tu 29, 220 Hafnarfir\u00f0i. 100%0%D\u00f3tturf\u00e9l\u00f6gunum Agla Gosger\u00f0 ehf., Borg Bruggh\u00fas ehf., S\u00f3l ehf. og Kveld\u00falfur Distillery ehf. sem f\u00e9lagi\u00f0 \u00e1 100% er haldi\u00f0 utan samst\u00e6\u00f0u \u00fear sem \u00feau samanlagt hafa \u00f3verulega \u00fe\u00fd\u00f0ingu fyrir rekstur og efnahag samst\u00e6\u00f0unnar vegna sm\u00e6\u00f0ar \u00feeirra. fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3tabreytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1\u00e1vinning sinn af fj\u00e1rfestingunni. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0 eru f\u00e6r\u00f0 yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegaryfirr\u00e1\u00f0um l\u00fdkur. Markmi\u00f0 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. Ef vi\u00f0 \u00e1 eru ger\u00f0ar lei\u00f0r\u00e9ttingar \u00e1 reikningsskilum d\u00f3tturf\u00e9laga til a\u00f0 samr\u00e6ma \u00feau vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar. Lei\u00f0r\u00e9tting \u00e1 eigin f\u00e9 \u00ed upphafi reiknings\u00e1rsins endurspeglar \u00e1hrif af lei\u00f0r\u00e9ttingarf\u00e6rslum hj\u00e1 d\u00f3tturf\u00e9lagi \u00ed samst\u00e6\u00f0unni vegna samanbur\u00f0art\u00edmabilsins sem f\u00e6r\u00f0ar voru \u00ed b\u00f3khald f\u00e9lagsins eftir birtingu samst\u00e6\u00f0ureiknings fyrir rekstrar\u00e1ri\u00f0 sem enda\u00f0i 28. febr\u00faar 2025. Vi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00e1 gildandi gengi \u00feess dags sem vi\u00f0skiptin fara fram. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. \u00de\u00fd\u00f0ingarmunur samanstendur af gengismun sem ver\u00f0ur til vegna umreiknings reikningsskila d\u00f3tturf\u00e9laga sem birta reikningsskil s\u00edn \u00ed bandar\u00edkjadollar, evrum og d\u00f6nskum kr\u00f3num er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__26": {
"value": "3. Starfs\u00fe\u00e1ttayfirlit 1. mars 2025 til 1)2)3)4)Egils \u00f3\u00e1fengt Dan\u00f3l\u00datflutningur Anna\u00f05)28. febr\u00faar 2026 Egils \u00e1fengt Samtals Rekstrartekjur og a\u00f0rar tekjur 21.168.09112.526.76411.120.4062.761.9901.498.32249.075.574Rekstrarh. fyrir afskr. (EBITDA) 1.849.1042.426.384642.509(123.843)213.0995.007.253Rekstrarhagna\u00f0ur 1.246.7561.930.068563.329(167.760)151.1843.723.578Fj\u00e1rmagnsli\u00f0ir og hlutd. (1.052.354) Tekjuskattur (532.275)Hagna\u00f0ur \u00e1rsins af \u00e1framhaldandi starfsemi 2.138.949Afl\u00f6g\u00f0 starfsemi (13.078)Hagna\u00f0ur \u00e1rsins 2.125.8701. mars 2024 til 1)2)3)Egils \u00f3\u00e1fengt Dan\u00f3l\u00datflutningur 4)28. febr\u00faar 2025 Egils \u00e1fengt Anna\u00f0 5) Samtals Rekstrartekjur og a\u00f0rar tekjur 20.446.79812.115.48910.699.3922.523.13245.784.811Rekstrarh. fyrir afskr. (EBITDA) 1.717.6922.342.450703.825276.3745.040.341Rekstrarhagna\u00f0ur 1.159.9621.893.959617.754229.5853.901.260Fj\u00e1rmagnsli\u00f0ir og hlutd. (761.196)Tekjuskattur (706.703)Hagna\u00f0ur \u00e1rsins 2.433.3611) Tekjur hj\u00e1 Egils \u00e1fengt eru f\u00f3lgnar \u00ed framlei\u00f0slu, s\u00f6lu og marka\u00f0ssetningu drykkjarvara og tengdra vara hj\u00e1 vi\u00f0skiptavinum sem a\u00f0allega versla me\u00f0 \u00e1fenga drykki. 2) Tekjur hj\u00e1 Egils \u00f3\u00e1fengt eru f\u00f3lgnar \u00ed framlei\u00f0slu, s\u00f6lu og marka\u00f0ssetningu drykkjarvara og tengdra vara hj\u00e1 vi\u00f0skiptavinum sem a\u00f0allega versla me\u00f0 \u00f3\u00e1fenga drykki. 3) Tekjur hj\u00e1 Dan\u00f3l eru f\u00f3lgnar \u00ed s\u00f6lu og marka\u00f0ssetningu \u00e1 svi\u00f0i matv\u00e6la, drykkjarvara, tengdra vara og annarrar s\u00e9rv\u00f6ru. 4) Tekjur af \u00f6llum \u00fatflutningi samst\u00e6\u00f0u Beru sem er a\u00f0 st\u00e6rstum hluta Iceland Spring og Collab \u00fatflutningur. 5) Undir li\u00f0num anna\u00f0 er rekstur G\u00e6\u00f0abaksturs og samst\u00e6\u00f0u Kjarnavara sem hefur ekki veri\u00f0 skilgreint sem s\u00e9rstakir starfs\u00fe\u00e6ttir. Starfs\u00fe\u00e1ttayfirlit Rekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar vegna \u00f3l\u00edkra efnislegra e\u00f0a landfr\u00e6\u00f0ilegra \u00fe\u00e1tta var\u00f0andi \u00e1h\u00e6ttu og afkomu annarra rekstrarstarfs\u00fe\u00e1tta samst\u00e6\u00f0unnar. Rekstrarstarfs\u00fe\u00e6ttir eru skilgreindir \u00ed samr\u00e6mi vi\u00f0 innra skipulag og sk\u00fdrslugj\u00f6f til stj\u00f3rnenda sem nota\u00f0ar eru \u00ed \u00e1kvar\u00f0anat\u00f6ku. Samst\u00e6\u00f0an skilgreinir starfsemina \u00ed fimm rekstrarstarfs\u00fe\u00e6tti. Skipting sameiginlegs kostna\u00f0ar \u00e1 Egils tekjusvi\u00f0in skiptist \u00ed hlutf\u00f6llum vi\u00f0 veltu \u00e1n \u00e1fengis- og skilagjalda. Tekjuskr\u00e1ning 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. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__25": {
"value": "Rekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar vegna \u00f3l\u00edkra efnislegra e\u00f0a landfr\u00e6\u00f0ilegra \u00fe\u00e1tta var\u00f0andi \u00e1h\u00e6ttu og afkomu annarra rekstrarstarfs\u00fe\u00e1tta samst\u00e6\u00f0unnar. Rekstrarstarfs\u00fe\u00e6ttir eru skilgreindir \u00ed samr\u00e6mi vi\u00f0 innra skipulag og sk\u00fdrslugj\u00f6f til stj\u00f3rnenda sem nota\u00f0ar eru \u00ed \u00e1kvar\u00f0anat\u00f6ku. Samst\u00e6\u00f0an skilgreinir starfsemina \u00ed fimm rekstrarstarfs\u00fe\u00e6tti. Skipting sameiginlegs kostna\u00f0ar \u00e1 Egils tekjusvi\u00f0in skiptist \u00ed hlutf\u00f6llum vi\u00f0 veltu \u00e1n \u00e1fengis- og skilagjalda. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__28": {
"value": "Tekjuskr\u00e1ning 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. ",
"dimensions": {
"concept": "\u00d6LG:DisclosureOfSalesOfGoods",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__27": {
"value": "Tekjuskr\u00e1ning 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. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__34": {
"value": "4. Laun, launatengd gj\u00f6ld og tengd hlunnindi Laun, launatengd gj\u00f6ld og tengd hlunnindi eru flokku\u00f0 me\u00f0al framlei\u00f0slukostna\u00f0ar og annars rekstrarkostna\u00f0ar. 2025-20262024-2025Laun 5.144.5514.210.322L\u00edfeyrissj\u00f3\u00f0ur 670.549557.280\u00d6nnur launatengd gj\u00f6ld 515.911445.517Kostna\u00f0ur vegna kaupr\u00e9tta 72.91557.226Samtals 6.403.9275.270.346Me\u00f0alfj\u00f6ldi st\u00f6\u00f0ugilda 462404Samst\u00e6\u00f0an er skuldbundin til a\u00f0 grei\u00f0a l\u00f6gbundin og samningsbundin i\u00f0gj\u00f6ld me\u00f0 framlagi \u00ed almenna l\u00edfeyrissj\u00f3\u00f0i og s\u00e9reignarsj\u00f3\u00f0i. Samst\u00e6\u00f0an hefur engar frekari grei\u00f0sluskyldur umfram \u00feessi framl\u00f6g. Samst\u00e6\u00f0an f\u00e6rir \u00feessi i\u00f0gj\u00f6ld me\u00f0al launatengdra gjalda \u00feegar \u00feau falla til. Kaupr\u00e9ttarsamningar F\u00e9lagi\u00f0 hefur gert kaupr\u00e9ttasamninga vi\u00f0 stj\u00f3rnendur og tilteki\u00f0 lykilstarfsf\u00f3lk. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 \u00e1 samningsdegi og gjaldf\u00e6rt me\u00f0al launa og launatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1vinnsla \u00e1 s\u00e9r sta\u00f0. M\u00f3tf\u00e6rsla er \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eigin fj\u00e1r. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1 matsdegi, innlausnarver\u00f0 kaupr\u00e9tta, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa f\u00e9lagsins, gildist\u00edma samninganna og \u00e1h\u00e6ttulausa vexti. \u00cd samr\u00e6mi vi\u00f0 sam\u00feykkt a\u00f0alfundar 19. ma\u00ed 2021 \u00e1 starfskjarastefnu Beru \u00e1kva\u00f0 stj\u00f3rn \u00feann 20. \u00e1g\u00fast 2021 a\u00f0 veita stj\u00f3rnendum og tilteknu lykilstarfsf\u00f3lki f\u00e9lagsins alls 91.875.000 kaupr\u00e9tti \u00ed f\u00e9laginu. 40% af \u00feeim kaupr\u00e9ttum voru n\u00fdtanlegir \u00ed ma\u00ed 2024 \u00e1 genginu 5,98, 30% voru n\u00fdtanlegir 19. ma\u00ed 2025 \u00e1 genginu 6,46 og 30% ver\u00f0a n\u00fdtanlegir 19. ma\u00ed 2026 \u00e1 genginu 6,98. \u00deann 21. apr\u00edl 2023 t\u00f3k stj\u00f3rn \u00e1kv\u00f6r\u00f0un \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnuna a\u00f0 veita stj\u00f3rnendum og tilteknum lykilstarfsm\u00f6nnum kaupr\u00e9tti a\u00f0 samtals 59.500.000 hlutum \u00ed f\u00e9laginu, e\u00f0a sem samsvarar um 2,1% af hlutaf\u00e9 Beru. Innlausnarver\u00f0 kaupr\u00e9ttanna er 11,9 og t\u00f3k mi\u00f0 af dagslokagengi vi\u00f0 veitingu \u00feeirra. Kaupr\u00e9tturinn \u00e1vinnst \u00e1 \u00feremur \u00e1rum fr\u00e1 \u00fathlutun og er n\u00fdtanlegur \u00ed \u00e1f\u00f6ngum hinn 21. apr\u00edl \u00e1r hvert \u00e1 \u00e1runum 2026-2028. \u00cd samr\u00e6mi vi\u00f0 starfskjarastefnu Beru sem sam\u00feykkt var \u00e1 a\u00f0alfundi \u00feann 8. ma\u00ed 2025 \u00e1kva\u00f0 stj\u00f3rn bj\u00f3\u00f0a starfsm\u00f6nnum f\u00e9lagsins og eftir atvikum d\u00f3tturf\u00e9laga \u00feess kaupr\u00e9tt a\u00f0 hlutum \u00ed f\u00e9laginu. Kaupr\u00e9ttirnir n\u00e1 til allra fastr\u00e1\u00f0inna starfsmanna f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess og \u00f6\u00f0last hver kaupr\u00e9ttarhafi r\u00e9tt til a\u00f0 kaupa hluti \u00ed Beru fyrir a\u00f0 h\u00e1marki 750.000 kr\u00f3nur einu sinni \u00e1 \u00e1ri \u00ed \u00ferj\u00fa \u00e1r, fyrst \u00feann 1. september 2026, n\u00e6st \u00feann 1. september 2027 og loks \u00feann 1. september 2028, samtals fyrir allt a\u00f0 2.250.000 kr\u00f3nur. \u00c1vinnsla kaupr\u00e9ttar er bundin \u00fev\u00ed skilyr\u00f0i a\u00f0 kaupr\u00e9ttarhafi starfi fyrir f\u00e9lagi\u00f0 e\u00f0a d\u00f3tturf\u00e9lag \u00feess \u00e1 \u00e1vinnslut\u00edmabilinu. \u00c1 reikningsskiladegi endursko\u00f0ar f\u00e9lagi\u00f0 mat sitt \u00e1 \u00e1\u00e6tlu\u00f0um fj\u00f6lda kaupr\u00e9tta sem \u00e1vinnast munu \u00e1 grundvelli \u00e1vinnsluskilyr\u00f0a sem ekki teljast marka\u00f0sskilyr\u00f0i. \u00c1hrif endurmatsins, ef einhver eru, eru f\u00e6r\u00f0 \u00ed rekstrarreikning samst\u00e6\u00f0unnar me\u00f0 samsvarandi lei\u00f0r\u00e9ttingu me\u00f0al eigin fj\u00e1r. Kaupver\u00f0, a\u00f0 fr\u00e1dregnum \u00f6llum beinum vi\u00f0skiptakostna\u00f0i, er f\u00e6rt me\u00f0al hlutafj\u00e1r (nafnver\u00f0) og \u00e1 yfirver\u00f0sreikning hlutafj\u00e1r \u00feegar kaupr\u00e9ttirnir eru n\u00fdttir. \u00datistandandi kaupr\u00e9ttir \u00ed f\u00e9laginu \u00feann 28. febr\u00faar 2026 nema 113.964 \u00fe\u00fasund hlutum e\u00f0a um 4,0% hlutafj\u00e1r \u00ed f\u00e9laginu (28. febr\u00faar 2025: 97.625 \u00fe\u00fasund hlutir e\u00f0a 3,4% hlutafj\u00e1r). \u00c1 fj\u00e1rhags\u00e1rinu voru 72 millj. kr. (2024-25: 57 millj. kr.) gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi Beru vegna kaupr\u00e9ttarsamninga. Heildarkostna\u00f0ur f\u00e9lagsins vegna ofangreindra kaupr\u00e9ttarsamninga er \u00e1\u00e6tla\u00f0ur um 272 millj. kr. byggt \u00e1 reiknil\u00edkani Black-Scholes. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__32": {
"value": "4. Laun, launatengd gj\u00f6ld og tengd hlunnindi Laun, launatengd gj\u00f6ld og tengd hlunnindi eru flokku\u00f0 me\u00f0al framlei\u00f0slukostna\u00f0ar og annars rekstrarkostna\u00f0ar. 2025-20262024-2025Laun 5.144.5514.210.322L\u00edfeyrissj\u00f3\u00f0ur 670.549557.280\u00d6nnur launatengd gj\u00f6ld 515.911445.517Kostna\u00f0ur vegna kaupr\u00e9tta 72.91557.226Samtals 6.403.9275.270.346Me\u00f0alfj\u00f6ldi st\u00f6\u00f0ugilda 462404Samst\u00e6\u00f0an er skuldbundin til a\u00f0 grei\u00f0a l\u00f6gbundin og samningsbundin i\u00f0gj\u00f6ld me\u00f0 framlagi \u00ed almenna l\u00edfeyrissj\u00f3\u00f0i og s\u00e9reignarsj\u00f3\u00f0i. Samst\u00e6\u00f0an hefur engar frekari grei\u00f0sluskyldur umfram \u00feessi framl\u00f6g. Samst\u00e6\u00f0an f\u00e6rir \u00feessi i\u00f0gj\u00f6ld me\u00f0al launatengdra gjalda \u00feegar \u00feau falla til.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__31-1": {
"value": "4. Laun, launatengd gj\u00f6ld og tengd hlunnindi Laun, launatengd gj\u00f6ld og tengd hlunnindi eru flokku\u00f0 me\u00f0al framlei\u00f0slukostna\u00f0ar og annars rekstrarkostna\u00f0ar. 2025-20262024-2025Laun 5.144.5514.210.322L\u00edfeyrissj\u00f3\u00f0ur 670.549557.280\u00d6nnur launatengd gj\u00f6ld 515.911445.517Kostna\u00f0ur vegna kaupr\u00e9tta 72.91557.226Samtals 6.403.9275.270.346Me\u00f0alfj\u00f6ldi st\u00f6\u00f0ugilda 462404Samst\u00e6\u00f0an er skuldbundin til a\u00f0 grei\u00f0a l\u00f6gbundin og samningsbundin i\u00f0gj\u00f6ld me\u00f0 framlagi \u00ed almenna l\u00edfeyrissj\u00f3\u00f0i og s\u00e9reignarsj\u00f3\u00f0i. Samst\u00e6\u00f0an hefur engar frekari grei\u00f0sluskyldur umfram \u00feessi framl\u00f6g. Samst\u00e6\u00f0an f\u00e6rir \u00feessi i\u00f0gj\u00f6ld me\u00f0al launatengdra gjalda \u00feegar \u00feau falla til.5. Kostna\u00f0ur sundurli\u00f0a\u00f0ur eftir e\u00f0li 2025-20262024-2025Flokkun \u00ed rekstrarreikningi Framlei\u00f0slukostna\u00f0ur 22.034.59520.737.696Annar rekstrarkostna\u00f0ur 10.878.0189.402.348Samtals 32.912.612 30.140.044 Flokkun mi\u00f0a\u00f0 vi\u00f0 e\u00f0li V\u00f6runotkun 18.420.21117.784.910Annar framlei\u00f0slukostna\u00f0ur 1.091.720890.203Marka\u00f0s- og s\u00f6lukostna\u00f0ur 2.840.4832.579.419Laun og launatengd gj\u00f6ld 6.403.9275.270.346Afskriftir1.283.6751.139.081Annar rekstrarkostna\u00f0ur 2.872.5962.476.086Samtals 32.912.612 30.140.044 Afskriftir eru flokka\u00f0ar \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi Framlei\u00f0slukostna\u00f0ur 683.318640.503Annar rekstrarkostna\u00f0ur 600.357498.578Samtals 1.283.6751.139.081Launoglaunatengdgj\u00f6lderuflokku\u00f0\u00e1eftirfarandih\u00e1tt\u00edrekstrarreikningiFramlei\u00f0slukostna\u00f0ur 1.495.4011.089.214Annar rekstrarkostna\u00f0ur 4.908.5264.181.132Samtals 6.403.9275.270.346Framlei\u00f0slukostna\u00f0ur samanstendur af beinum og \u00f3beinum kostna\u00f0i vi\u00f0 framlei\u00f0slu \u00e1 fullunnum v\u00f6rum sem skapa tekjur \u00e1 \u00e1rinu. Innan framlei\u00f0slukostna\u00f0ar er hr\u00e1efniskostna\u00f0ur, laun og launatengd gj\u00f6ld og annar framlei\u00f0slukostna\u00f0ur sem inniheldur h\u00fasn\u00e6\u00f0iskostna\u00f0, leigu og afskriftir vegna varanlegrar rekstrarfj\u00e1rmuna sem n\u00fdttir eru \u00ed framlei\u00f0slunni. Rekstrarkostna\u00f0ur samanstendur af kostna\u00f0i vi\u00f0 dreifingu og s\u00f6lu \u00e1 fullunnum v\u00f6rum og \u00fej\u00f3nustu sem skapa tekjur \u00e1 \u00e1rinu \u00e1samt kostna\u00f0i vi\u00f0 stj\u00f3rnun og rekstur samst\u00e6\u00f0unnar. Annar rekstrarkostna\u00f0ur inniheldur laun og launatengd gj\u00f6ld, h\u00fasn\u00e6\u00f0iskostna\u00f0, leigu, afskriftir af varanlegum og \u00f3efnislegum eigum, tryggingar sem og annan skrifstofu- og stj\u00f3rnunarkostna\u00f0.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__30": {
"value": "4. Laun, launatengd gj\u00f6ld og tengd hlunnindi Laun, launatengd gj\u00f6ld og tengd hlunnindi eru flokku\u00f0 me\u00f0al framlei\u00f0slukostna\u00f0ar og annars rekstrarkostna\u00f0ar. 2025-20262024-2025Laun 5.144.5514.210.322L\u00edfeyrissj\u00f3\u00f0ur 670.549557.280\u00d6nnur launatengd gj\u00f6ld 515.911445.517Kostna\u00f0ur vegna kaupr\u00e9tta 72.91557.226Samtals 6.403.9275.270.346Me\u00f0alfj\u00f6ldi st\u00f6\u00f0ugilda 462404Samst\u00e6\u00f0an er skuldbundin til a\u00f0 grei\u00f0a l\u00f6gbundin og samningsbundin i\u00f0gj\u00f6ld me\u00f0 framlagi \u00ed almenna l\u00edfeyrissj\u00f3\u00f0i og s\u00e9reignarsj\u00f3\u00f0i. Samst\u00e6\u00f0an hefur engar frekari grei\u00f0sluskyldur umfram \u00feessi framl\u00f6g. Samst\u00e6\u00f0an f\u00e6rir \u00feessi i\u00f0gj\u00f6ld me\u00f0al launatengdra gjalda \u00feegar \u00feau falla til. Kaupr\u00e9ttarsamningar F\u00e9lagi\u00f0 hefur gert kaupr\u00e9ttasamninga vi\u00f0 stj\u00f3rnendur og tilteki\u00f0 lykilstarfsf\u00f3lk. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 \u00e1 samningsdegi og gjaldf\u00e6rt me\u00f0al launa og launatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1vinnsla \u00e1 s\u00e9r sta\u00f0. M\u00f3tf\u00e6rsla er \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eigin fj\u00e1r. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1 matsdegi, innlausnarver\u00f0 kaupr\u00e9tta, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa f\u00e9lagsins, gildist\u00edma samninganna og \u00e1h\u00e6ttulausa vexti. \u00cd samr\u00e6mi vi\u00f0 sam\u00feykkt a\u00f0alfundar 19. ma\u00ed 2021 \u00e1 starfskjarastefnu Beru \u00e1kva\u00f0 stj\u00f3rn \u00feann 20. \u00e1g\u00fast 2021 a\u00f0 veita stj\u00f3rnendum og tilteknu lykilstarfsf\u00f3lki f\u00e9lagsins alls 91.875.000 kaupr\u00e9tti \u00ed f\u00e9laginu. 40% af \u00feeim kaupr\u00e9ttum voru n\u00fdtanlegir \u00ed ma\u00ed 2024 \u00e1 genginu 5,98, 30% voru n\u00fdtanlegir 19. ma\u00ed 2025 \u00e1 genginu 6,46 og 30% ver\u00f0a n\u00fdtanlegir 19. ma\u00ed 2026 \u00e1 genginu 6,98. \u00deann 21. apr\u00edl 2023 t\u00f3k stj\u00f3rn \u00e1kv\u00f6r\u00f0un \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnuna a\u00f0 veita stj\u00f3rnendum og tilteknum lykilstarfsm\u00f6nnum kaupr\u00e9tti a\u00f0 samtals 59.500.000 hlutum \u00ed f\u00e9laginu, e\u00f0a sem samsvarar um 2,1% af hlutaf\u00e9 Beru. Innlausnarver\u00f0 kaupr\u00e9ttanna er 11,9 og t\u00f3k mi\u00f0 af dagslokagengi vi\u00f0 veitingu \u00feeirra. Kaupr\u00e9tturinn \u00e1vinnst \u00e1 \u00feremur \u00e1rum fr\u00e1 \u00fathlutun og er n\u00fdtanlegur \u00ed \u00e1f\u00f6ngum hinn 21. apr\u00edl \u00e1r hvert \u00e1 \u00e1runum 2026-2028. \u00cd samr\u00e6mi vi\u00f0 starfskjarastefnu Beru sem sam\u00feykkt var \u00e1 a\u00f0alfundi \u00feann 8. ma\u00ed 2025 \u00e1kva\u00f0 stj\u00f3rn bj\u00f3\u00f0a starfsm\u00f6nnum f\u00e9lagsins og eftir atvikum d\u00f3tturf\u00e9laga \u00feess kaupr\u00e9tt a\u00f0 hlutum \u00ed f\u00e9laginu. Kaupr\u00e9ttirnir n\u00e1 til allra fastr\u00e1\u00f0inna starfsmanna f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess og \u00f6\u00f0last hver kaupr\u00e9ttarhafi r\u00e9tt til a\u00f0 kaupa hluti \u00ed Beru fyrir a\u00f0 h\u00e1marki 750.000 kr\u00f3nur einu sinni \u00e1 \u00e1ri \u00ed \u00ferj\u00fa \u00e1r, fyrst \u00feann 1. september 2026, n\u00e6st \u00feann 1. september 2027 og loks \u00feann 1. september 2028, samtals fyrir allt a\u00f0 2.250.000 kr\u00f3nur. \u00c1vinnsla kaupr\u00e9ttar er bundin \u00fev\u00ed skilyr\u00f0i a\u00f0 kaupr\u00e9ttarhafi starfi fyrir f\u00e9lagi\u00f0 e\u00f0a d\u00f3tturf\u00e9lag \u00feess \u00e1 \u00e1vinnslut\u00edmabilinu. \u00c1 reikningsskiladegi endursko\u00f0ar f\u00e9lagi\u00f0 mat sitt \u00e1 \u00e1\u00e6tlu\u00f0um fj\u00f6lda kaupr\u00e9tta sem \u00e1vinnast munu \u00e1 grundvelli \u00e1vinnsluskilyr\u00f0a sem ekki teljast marka\u00f0sskilyr\u00f0i. \u00c1hrif endurmatsins, ef einhver eru, eru f\u00e6r\u00f0 \u00ed rekstrarreikning samst\u00e6\u00f0unnar me\u00f0 samsvarandi lei\u00f0r\u00e9ttingu me\u00f0al eigin fj\u00e1r. Kaupver\u00f0, a\u00f0 fr\u00e1dregnum \u00f6llum beinum vi\u00f0skiptakostna\u00f0i, er f\u00e6rt me\u00f0al hlutafj\u00e1r (nafnver\u00f0) og \u00e1 yfirver\u00f0sreikning hlutafj\u00e1r \u00feegar kaupr\u00e9ttirnir eru n\u00fdttir. \u00datistandandi kaupr\u00e9ttir \u00ed f\u00e9laginu \u00feann 28. febr\u00faar 2026 nema 113.964 \u00fe\u00fasund hlutum e\u00f0a um 4,0% hlutafj\u00e1r \u00ed f\u00e9laginu (28. febr\u00faar 2025: 97.625 \u00fe\u00fasund hlutir e\u00f0a 3,4% hlutafj\u00e1r). \u00c1 fj\u00e1rhags\u00e1rinu voru 72 millj. kr. (2024-25: 57 millj. kr.) gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi Beru vegna kaupr\u00e9ttarsamninga. Heildarkostna\u00f0ur f\u00e9lagsins vegna ofangreindra kaupr\u00e9ttarsamninga er \u00e1\u00e6tla\u00f0ur um 272 millj. kr. byggt \u00e1 reiknil\u00edkani Black-Scholes. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__33": {
"value": "Kaupr\u00e9ttarsamningar F\u00e9lagi\u00f0 hefur gert kaupr\u00e9ttasamninga vi\u00f0 stj\u00f3rnendur og tilteki\u00f0 lykilstarfsf\u00f3lk. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 \u00e1 samningsdegi og gjaldf\u00e6rt me\u00f0al launa og launatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1vinnsla \u00e1 s\u00e9r sta\u00f0. M\u00f3tf\u00e6rsla er \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eigin fj\u00e1r. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1 matsdegi, innlausnarver\u00f0 kaupr\u00e9tta, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa f\u00e9lagsins, gildist\u00edma samninganna og \u00e1h\u00e6ttulausa vexti. \u00cd samr\u00e6mi vi\u00f0 sam\u00feykkt a\u00f0alfundar 19. ma\u00ed 2021 \u00e1 starfskjarastefnu Beru \u00e1kva\u00f0 stj\u00f3rn \u00feann 20. \u00e1g\u00fast 2021 a\u00f0 veita stj\u00f3rnendum og tilteknu lykilstarfsf\u00f3lki f\u00e9lagsins alls 91.875.000 kaupr\u00e9tti \u00ed f\u00e9laginu. 40% af \u00feeim kaupr\u00e9ttum voru n\u00fdtanlegir \u00ed ma\u00ed 2024 \u00e1 genginu 5,98, 30% voru n\u00fdtanlegir 19. ma\u00ed 2025 \u00e1 genginu 6,46 og 30% ver\u00f0a n\u00fdtanlegir 19. ma\u00ed 2026 \u00e1 genginu 6,98. \u00deann 21. apr\u00edl 2023 t\u00f3k stj\u00f3rn \u00e1kv\u00f6r\u00f0un \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnuna a\u00f0 veita stj\u00f3rnendum og tilteknum lykilstarfsm\u00f6nnum kaupr\u00e9tti a\u00f0 samtals 59.500.000 hlutum \u00ed f\u00e9laginu, e\u00f0a sem samsvarar um 2,1% af hlutaf\u00e9 Beru. Innlausnarver\u00f0 kaupr\u00e9ttanna er 11,9 og t\u00f3k mi\u00f0 af dagslokagengi vi\u00f0 veitingu \u00feeirra. Kaupr\u00e9tturinn \u00e1vinnst \u00e1 \u00feremur \u00e1rum fr\u00e1 \u00fathlutun og er n\u00fdtanlegur \u00ed \u00e1f\u00f6ngum hinn 21. apr\u00edl \u00e1r hvert \u00e1 \u00e1runum 2026-2028. \u00cd samr\u00e6mi vi\u00f0 starfskjarastefnu Beru sem sam\u00feykkt var \u00e1 a\u00f0alfundi \u00feann 8. ma\u00ed 2025 \u00e1kva\u00f0 stj\u00f3rn bj\u00f3\u00f0a starfsm\u00f6nnum f\u00e9lagsins og eftir atvikum d\u00f3tturf\u00e9laga \u00feess kaupr\u00e9tt a\u00f0 hlutum \u00ed f\u00e9laginu. Kaupr\u00e9ttirnir n\u00e1 til allra fastr\u00e1\u00f0inna starfsmanna f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess og \u00f6\u00f0last hver kaupr\u00e9ttarhafi r\u00e9tt til a\u00f0 kaupa hluti \u00ed Beru fyrir a\u00f0 h\u00e1marki 750.000 kr\u00f3nur einu sinni \u00e1 \u00e1ri \u00ed \u00ferj\u00fa \u00e1r, fyrst \u00feann 1. september 2026, n\u00e6st \u00feann 1. september 2027 og loks \u00feann 1. september 2028, samtals fyrir allt a\u00f0 2.250.000 kr\u00f3nur. \u00c1vinnsla kaupr\u00e9ttar er bundin \u00fev\u00ed skilyr\u00f0i a\u00f0 kaupr\u00e9ttarhafi starfi fyrir f\u00e9lagi\u00f0 e\u00f0a d\u00f3tturf\u00e9lag \u00feess \u00e1 \u00e1vinnslut\u00edmabilinu. \u00c1 reikningsskiladegi endursko\u00f0ar f\u00e9lagi\u00f0 mat sitt \u00e1 \u00e1\u00e6tlu\u00f0um fj\u00f6lda kaupr\u00e9tta sem \u00e1vinnast munu \u00e1 grundvelli \u00e1vinnsluskilyr\u00f0a sem ekki teljast marka\u00f0sskilyr\u00f0i. \u00c1hrif endurmatsins, ef einhver eru, eru f\u00e6r\u00f0 \u00ed rekstrarreikning samst\u00e6\u00f0unnar me\u00f0 samsvarandi lei\u00f0r\u00e9ttingu me\u00f0al eigin fj\u00e1r. Kaupver\u00f0, a\u00f0 fr\u00e1dregnum \u00f6llum beinum vi\u00f0skiptakostna\u00f0i, er f\u00e6rt me\u00f0al hlutafj\u00e1r (nafnver\u00f0) og \u00e1 yfirver\u00f0sreikning hlutafj\u00e1r \u00feegar kaupr\u00e9ttirnir eru n\u00fdttir. \u00datistandandi kaupr\u00e9ttir \u00ed f\u00e9laginu \u00feann 28. febr\u00faar 2026 nema 113.964 \u00fe\u00fasund hlutum e\u00f0a um 4,0% hlutafj\u00e1r \u00ed f\u00e9laginu (28. febr\u00faar 2025: 97.625 \u00fe\u00fasund hlutir e\u00f0a 3,4% hlutafj\u00e1r). \u00c1 fj\u00e1rhags\u00e1rinu voru 72 millj. kr. (2024-25: 57 millj. kr.) gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi Beru vegna kaupr\u00e9ttarsamninga. Heildarkostna\u00f0ur f\u00e9lagsins vegna ofangreindra kaupr\u00e9ttarsamninga er \u00e1\u00e6tla\u00f0ur um 272 millj. kr. byggt \u00e1 reiknil\u00edkani Black-Scholes. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__29": {
"value": "Kaupr\u00e9ttarsamningar F\u00e9lagi\u00f0 hefur gert kaupr\u00e9ttasamninga vi\u00f0 stj\u00f3rnendur og tilteki\u00f0 lykilstarfsf\u00f3lk. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 \u00e1 samningsdegi og gjaldf\u00e6rt me\u00f0al launa og launatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1vinnsla \u00e1 s\u00e9r sta\u00f0. M\u00f3tf\u00e6rsla er \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eigin fj\u00e1r. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1 matsdegi, innlausnarver\u00f0 kaupr\u00e9tta, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa f\u00e9lagsins, gildist\u00edma samninganna og \u00e1h\u00e6ttulausa vexti. \u00cd samr\u00e6mi vi\u00f0 sam\u00feykkt a\u00f0alfundar 19. ma\u00ed 2021 \u00e1 starfskjarastefnu Beru \u00e1kva\u00f0 stj\u00f3rn \u00feann 20. \u00e1g\u00fast 2021 a\u00f0 veita stj\u00f3rnendum og tilteknu lykilstarfsf\u00f3lki f\u00e9lagsins alls 91.875.000 kaupr\u00e9tti \u00ed f\u00e9laginu. 40% af \u00feeim kaupr\u00e9ttum voru n\u00fdtanlegir \u00ed ma\u00ed 2024 \u00e1 genginu 5,98, 30% voru n\u00fdtanlegir 19. ma\u00ed 2025 \u00e1 genginu 6,46 og 30% ver\u00f0a n\u00fdtanlegir 19. ma\u00ed 2026 \u00e1 genginu 6,98. \u00deann 21. apr\u00edl 2023 t\u00f3k stj\u00f3rn \u00e1kv\u00f6r\u00f0un \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnuna a\u00f0 veita stj\u00f3rnendum og tilteknum lykilstarfsm\u00f6nnum kaupr\u00e9tti a\u00f0 samtals 59.500.000 hlutum \u00ed f\u00e9laginu, e\u00f0a sem samsvarar um 2,1% af hlutaf\u00e9 Beru. Innlausnarver\u00f0 kaupr\u00e9ttanna er 11,9 og t\u00f3k mi\u00f0 af dagslokagengi vi\u00f0 veitingu \u00feeirra. Kaupr\u00e9tturinn \u00e1vinnst \u00e1 \u00feremur \u00e1rum fr\u00e1 \u00fathlutun og er n\u00fdtanlegur \u00ed \u00e1f\u00f6ngum hinn 21. apr\u00edl \u00e1r hvert \u00e1 \u00e1runum 2026-2028. \u00cd samr\u00e6mi vi\u00f0 starfskjarastefnu Beru sem sam\u00feykkt var \u00e1 a\u00f0alfundi \u00feann 8. ma\u00ed 2025 \u00e1kva\u00f0 stj\u00f3rn bj\u00f3\u00f0a starfsm\u00f6nnum f\u00e9lagsins og eftir atvikum d\u00f3tturf\u00e9laga \u00feess kaupr\u00e9tt a\u00f0 hlutum \u00ed f\u00e9laginu. Kaupr\u00e9ttirnir n\u00e1 til allra fastr\u00e1\u00f0inna starfsmanna f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess og \u00f6\u00f0last hver kaupr\u00e9ttarhafi r\u00e9tt til a\u00f0 kaupa hluti \u00ed Beru fyrir a\u00f0 h\u00e1marki 750.000 kr\u00f3nur einu sinni \u00e1 \u00e1ri \u00ed \u00ferj\u00fa \u00e1r, fyrst \u00feann 1. september 2026, n\u00e6st \u00feann 1. september 2027 og loks \u00feann 1. september 2028, samtals fyrir allt a\u00f0 2.250.000 kr\u00f3nur. \u00c1vinnsla kaupr\u00e9ttar er bundin \u00fev\u00ed skilyr\u00f0i a\u00f0 kaupr\u00e9ttarhafi starfi fyrir f\u00e9lagi\u00f0 e\u00f0a d\u00f3tturf\u00e9lag \u00feess \u00e1 \u00e1vinnslut\u00edmabilinu. \u00c1 reikningsskiladegi endursko\u00f0ar f\u00e9lagi\u00f0 mat sitt \u00e1 \u00e1\u00e6tlu\u00f0um fj\u00f6lda kaupr\u00e9tta sem \u00e1vinnast munu \u00e1 grundvelli \u00e1vinnsluskilyr\u00f0a sem ekki teljast marka\u00f0sskilyr\u00f0i. \u00c1hrif endurmatsins, ef einhver eru, eru f\u00e6r\u00f0 \u00ed rekstrarreikning samst\u00e6\u00f0unnar me\u00f0 samsvarandi lei\u00f0r\u00e9ttingu me\u00f0al eigin fj\u00e1r. Kaupver\u00f0, a\u00f0 fr\u00e1dregnum \u00f6llum beinum vi\u00f0skiptakostna\u00f0i, er f\u00e6rt me\u00f0al hlutafj\u00e1r (nafnver\u00f0) og \u00e1 yfirver\u00f0sreikning hlutafj\u00e1r \u00feegar kaupr\u00e9ttirnir eru n\u00fdttir. \u00datistandandi kaupr\u00e9ttir \u00ed f\u00e9laginu \u00feann 28. febr\u00faar 2026 nema 113.964 \u00fe\u00fasund hlutum e\u00f0a um 4,0% hlutafj\u00e1r \u00ed f\u00e9laginu (28. febr\u00faar 2025: 97.625 \u00fe\u00fasund hlutir e\u00f0a 3,4% hlutafj\u00e1r). \u00c1 fj\u00e1rhags\u00e1rinu voru 72 millj. kr. (2024-25: 57 millj. kr.) gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi Beru vegna kaupr\u00e9ttarsamninga. Heildarkostna\u00f0ur f\u00e9lagsins vegna ofangreindra kaupr\u00e9ttarsamninga er \u00e1\u00e6tla\u00f0ur um 272 millj. kr. byggt \u00e1 reiknil\u00edkani Black-Scholes. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__36": {
"value": "5. Kostna\u00f0ur sundurli\u00f0a\u00f0ur eftir e\u00f0li 2025-20262024-2025Flokkun \u00ed rekstrarreikningi Framlei\u00f0slukostna\u00f0ur 22.034.59520.737.696Annar rekstrarkostna\u00f0ur 10.878.0189.402.348Samtals 32.912.612 30.140.044 Flokkun mi\u00f0a\u00f0 vi\u00f0 e\u00f0li V\u00f6runotkun 18.420.21117.784.910Annar framlei\u00f0slukostna\u00f0ur 1.091.720890.203Marka\u00f0s- og s\u00f6lukostna\u00f0ur 2.840.4832.579.419Laun og launatengd gj\u00f6ld 6.403.9275.270.346Afskriftir1.283.6751.139.081Annar rekstrarkostna\u00f0ur 2.872.5962.476.086Samtals 32.912.612 30.140.044 Afskriftir eru flokka\u00f0ar \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi Framlei\u00f0slukostna\u00f0ur 683.318640.503Annar rekstrarkostna\u00f0ur 600.357498.578Samtals 1.283.6751.139.081Launoglaunatengdgj\u00f6lderuflokku\u00f0\u00e1eftirfarandih\u00e1tt\u00edrekstrarreikningiFramlei\u00f0slukostna\u00f0ur 1.495.4011.089.214Annar rekstrarkostna\u00f0ur 4.908.5264.181.132Samtals 6.403.9275.270.346Framlei\u00f0slukostna\u00f0ur samanstendur af beinum og \u00f3beinum kostna\u00f0i vi\u00f0 framlei\u00f0slu \u00e1 fullunnum v\u00f6rum sem skapa tekjur \u00e1 \u00e1rinu. Innan framlei\u00f0slukostna\u00f0ar er hr\u00e1efniskostna\u00f0ur, laun og launatengd gj\u00f6ld og annar framlei\u00f0slukostna\u00f0ur sem inniheldur h\u00fasn\u00e6\u00f0iskostna\u00f0, leigu og afskriftir vegna varanlegrar rekstrarfj\u00e1rmuna sem n\u00fdttir eru \u00ed framlei\u00f0slunni. Rekstrarkostna\u00f0ur samanstendur af kostna\u00f0i vi\u00f0 dreifingu og s\u00f6lu \u00e1 fullunnum v\u00f6rum og \u00fej\u00f3nustu sem skapa tekjur \u00e1 \u00e1rinu \u00e1samt kostna\u00f0i vi\u00f0 stj\u00f3rnun og rekstur samst\u00e6\u00f0unnar. Annar rekstrarkostna\u00f0ur inniheldur laun og launatengd gj\u00f6ld, h\u00fasn\u00e6\u00f0iskostna\u00f0, leigu, afskriftir af varanlegum og \u00f3efnislegum eigum, tryggingar sem og annan skrifstofu- og stj\u00f3rnunarkostna\u00f0.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__35": {
"value": "5. Kostna\u00f0ur sundurli\u00f0a\u00f0ur eftir e\u00f0li 2025-20262024-2025Flokkun \u00ed rekstrarreikningi Framlei\u00f0slukostna\u00f0ur 22.034.59520.737.696Annar rekstrarkostna\u00f0ur 10.878.0189.402.348Samtals 32.912.612 30.140.044 Flokkun mi\u00f0a\u00f0 vi\u00f0 e\u00f0li V\u00f6runotkun 18.420.21117.784.910Annar framlei\u00f0slukostna\u00f0ur 1.091.720890.203Marka\u00f0s- og s\u00f6lukostna\u00f0ur 2.840.4832.579.419Laun og launatengd gj\u00f6ld 6.403.9275.270.346Afskriftir1.283.6751.139.081Annar rekstrarkostna\u00f0ur 2.872.5962.476.086Samtals 32.912.612 30.140.044 Afskriftir eru flokka\u00f0ar \u00e1 eftirfarandi h\u00e1tt \u00ed rekstrarreikningi Framlei\u00f0slukostna\u00f0ur 683.318640.503Annar rekstrarkostna\u00f0ur 600.357498.578Samtals 1.283.6751.139.081Launoglaunatengdgj\u00f6lderuflokku\u00f0\u00e1eftirfarandih\u00e1tt\u00edrekstrarreikningiFramlei\u00f0slukostna\u00f0ur 1.495.4011.089.214Annar rekstrarkostna\u00f0ur 4.908.5264.181.132Samtals 6.403.9275.270.346Framlei\u00f0slukostna\u00f0ur samanstendur af beinum og \u00f3beinum kostna\u00f0i vi\u00f0 framlei\u00f0slu \u00e1 fullunnum v\u00f6rum sem skapa tekjur \u00e1 \u00e1rinu. Innan framlei\u00f0slukostna\u00f0ar er hr\u00e1efniskostna\u00f0ur, laun og launatengd gj\u00f6ld og annar framlei\u00f0slukostna\u00f0ur sem inniheldur h\u00fasn\u00e6\u00f0iskostna\u00f0, leigu og afskriftir vegna varanlegrar rekstrarfj\u00e1rmuna sem n\u00fdttir eru \u00ed framlei\u00f0slunni. Rekstrarkostna\u00f0ur samanstendur af kostna\u00f0i vi\u00f0 dreifingu og s\u00f6lu \u00e1 fullunnum v\u00f6rum og \u00fej\u00f3nustu sem skapa tekjur \u00e1 \u00e1rinu \u00e1samt kostna\u00f0i vi\u00f0 stj\u00f3rnun og rekstur samst\u00e6\u00f0unnar. Annar rekstrarkostna\u00f0ur inniheldur laun og launatengd gj\u00f6ld, h\u00fasn\u00e6\u00f0iskostna\u00f0, leigu, afskriftir af varanlegum og \u00f3efnislegum eigum, tryggingar sem og annan skrifstofu- og stj\u00f3rnunarkostna\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__38": {
"value": "6. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld Fj\u00e1rmunatekjur2025-20262024-2025Vaxtatekjur af skuldabr\u00e9faeign 47.00861.180Vaxtatekjur af handb\u00e6ru f\u00e9 79.32073.807Vaxtatekjur af \u00f6\u00f0rum fj\u00e1reignum 37.70517.124Samtals 164.033152.111Fj\u00e1rmagnsgj\u00f6ld 2025-2026 2024-2025 Vaxtagj\u00f6ld af vaxtaberandi skuldum 1.016.692890.088Vaxtagj\u00f6ld af leigusamningum 8.2597.444\u00d6nnur vaxta- og \u00fej\u00f3nustugj\u00f6ld 136.88673.600Samtals 1.161.836971.132Vaxtatekjur og vaxtagj\u00f6ld eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 virka vexti fyrir fj\u00e1reignir og fj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. A\u00f0fer\u00f0 virkra vaxta felst \u00ed \u00fev\u00ed a\u00f0 reikna\u00f0 er endurgrei\u00f0sluvir\u00f0i fj\u00e1reignar/fj\u00e1rskulda og vaxtatekjum/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\u00e1reigna, 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/fj\u00e1rskuldarinnar \u00ed efnahagsreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__40-1": {
"value": "7. Tekjuskattur 2025-20262024-2025Tekjuskattur til grei\u00f0slu 527.277560.552Fresta\u00f0ur tekjuskattur 4.999146.151Samtals 532.276706.7032025-2026 %2024-2025%Hagna\u00f0ur fyrir skatta 2.671.2233.140.064Reikna\u00f0ur tekjuskattur 534.24520%659.41421%\u00c1hrif erlendra d\u00f3tturf\u00e9laga (8.406) -0,3%(7.983) -0,3%\u00c1hrif hlutdeildarf\u00e9laga 4.6420,2% (14.516)-0,5%Lei\u00f0r\u00e9tt vegna fyrra \u00e1rs (15.074)-0,6%69.2912,2% A\u00f0rir li\u00f0ir 16.8690,6% 4970,0% Samtals 532.27619,9%706.70323%Tekjuskattur rekstrar\u00e1rsins samanstendur af reiknu\u00f0um skatti og hreyfingum \u00e1 frestu\u00f0um skatti \u00e1 \u00e1rinu. Tekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed samst\u00e6\u00f0u\u00e1rsreikninginn. \u00datreikningur hans byggir \u00e1 afkomu fyrir skatta a\u00f0 teknu tilliti til varanlegs mismunar \u00e1 skattalegri afkomu og afkomu samkv\u00e6mt samst\u00e6\u00f0u\u00e1rsreikningi. Tekjuskattshlutfall m\u00f3\u00f0urf\u00e9lagsins er 20%. 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 t\u00edmabilsins auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri t\u00edmabila. Tekjuskattur til grei\u00f0slu er f\u00e6r\u00f0ur til skuldar \u00ed efnahagsreikningi.15. Tekjuskattsskuldbinding 2025-20262024-2025Sta\u00f0a \u00ed upphafi t\u00edmabils 2.771.3342.569.057Gjaldf\u00e6r\u00f0ur tekjuskattur 532.275706.703Vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum 231.40754.318Tekjuskattur til grei\u00f0slu (527.277)(560.552)\u00de\u00fd\u00f0ingarmunur 2.7231.807Sta\u00f0a \u00ed lok t\u00edmabils 3.010.4642.771.334Tekjuskattskuldbinding greinist \u00feannig \u00e1 eftirfarandi li\u00f0i: Varanlegir rekstrarfj\u00e1rmunir 1.558.3881.535.318\u00d3efnislegar eignir 1.607.1911.450.618Birg\u00f0ir 36.97831.315Vi\u00f0skiptakr\u00f6fur 15.160(2.500) Gengismunur (4.354) (920)Leigusamningar (2.508) (2.652) Yfirf\u00e6ranlegt skattalegt tap (200.049)(221.447)A\u00f0rir li\u00f0ir (342)(18.398)Samtals 3.010.4642.771.334Fresta\u00f0ur tekjuskattur af t\u00edmabundnum mismunum milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00ed samst\u00e6\u00f0ureikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndast vegna upphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1 reikningshaldslegan n\u00e9 skattskyldan hagna\u00f0 e\u00f0a tap. Fresta\u00f0ur tekjuskattur er \u00e1kvar\u00f0a\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 nota skatthlutf\u00f6ll sem hafa veri\u00f0 l\u00f6gleidd fyrir dagsetningu efnahagsreiknings e\u00f0a fyrir liggur a\u00f0 ver\u00f0i l\u00f6gleidd og v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar tengd frestu\u00f0 skattinneign er innleyst e\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp. Fresta\u00f0ar skattinneignir eru f\u00e6r\u00f0ar a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 unnt ver\u00f0i a\u00f0 n\u00fdta t\u00edmabundinn mismun \u00e1 m\u00f3ti skattalegum framt\u00ed\u00f0arhagna\u00f0i. Samst\u00e6\u00f0an hefur eignf\u00e6rt skatteign vegna yfirf\u00e6ranlegs skattalegs tap a\u00f0 fj\u00e1rh\u00e6\u00f0 1.000 millj. kr. sem rennur \u00fat \u00e1 t\u00edmabilinu 2027-2035. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__39": {
"value": "7. Tekjuskattur 2025-20262024-2025Tekjuskattur til grei\u00f0slu 527.277560.552Fresta\u00f0ur tekjuskattur 4.999146.151Samtals 532.276706.7032025-2026 %2024-2025%Hagna\u00f0ur fyrir skatta 2.671.2233.140.064Reikna\u00f0ur tekjuskattur 534.24520%659.41421%\u00c1hrif erlendra d\u00f3tturf\u00e9laga (8.406) -0,3%(7.983) -0,3%\u00c1hrif hlutdeildarf\u00e9laga 4.6420,2% (14.516)-0,5%Lei\u00f0r\u00e9tt vegna fyrra \u00e1rs (15.074)-0,6%69.2912,2% A\u00f0rir li\u00f0ir 16.8690,6% 4970,0% Samtals 532.27619,9%706.70323%Tekjuskattur rekstrar\u00e1rsins samanstendur af reiknu\u00f0um skatti og hreyfingum \u00e1 frestu\u00f0um skatti \u00e1 \u00e1rinu. Tekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed samst\u00e6\u00f0u\u00e1rsreikninginn. \u00datreikningur hans byggir \u00e1 afkomu fyrir skatta a\u00f0 teknu tilliti til varanlegs mismunar \u00e1 skattalegri afkomu og afkomu samkv\u00e6mt samst\u00e6\u00f0u\u00e1rsreikningi. Tekjuskattshlutfall m\u00f3\u00f0urf\u00e9lagsins er 20%. 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 t\u00edmabilsins auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri t\u00edmabila. Tekjuskattur til grei\u00f0slu er f\u00e6r\u00f0ur til skuldar \u00ed efnahagsreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__42": {
"value": "8. Varanlegir rekstrarfj\u00e1rmunir Fasteignir Vatnslind Bifrei\u00f0ar V\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki Samtals Kostna\u00f0arver\u00f0 1.3.2025 9.357.1063.422.1081.241.20010.396.20524.416.619Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 1.091.231132.763816.4872.040.481Selt \u00e1 t\u00edmabilinu (41.007)(26.897)(67.904)Kaup \u00e1 f\u00e9l\u00f6gum 1.393.48867.757763.1612.224.406\u00de\u00fd\u00f0ingarmunur (321.906)(42.621)(364.527)Kostna\u00f0arver\u00f0 28.2.2026 11.841.8253.100.2021.400.71311.906.33528.249.076Afskriftir og vir\u00f0isr\u00fdrnun 1.3.2025 2.253.5390542.8365.587.6478.384.022Afskrift t\u00edmabilsins 333.41573.347848.7621.255.524Selt \u00e1 t\u00edmabilinu (26.334)(27.121)(53.456)\u00de\u00fd\u00f0ingarmunur (10.158)(10.158)Afskriftir og vir\u00f0isr\u00fdrnun 28.2.2026 2.586.954-589.8496.399.1309.575.931B\u00f3kf\u00e6tt ver\u00f0 28.2.2026 9.254.871 3.100.202 810.864 5.507.205 18.673.144Vatnslind \u00ed eigu Iceland Spring er ekki afskrifu\u00f0 \u00fear sem h\u00fan er talin hafa \u00f3takmarka\u00f0an l\u00edft\u00edma. Vir\u00f0i lindarinnar samanstendur af efnislegri eign, sem er lindin sj\u00e1lf, og \u00f3efnislegri eign sem er r\u00e9tturinn til a\u00f0 marka\u00f0ssetja vatni\u00f0 sem lindarvatn. Ekki er unnt a\u00f0 a\u00f0skilja \u00feessa efnislegu og \u00f3efnislegu eignir \u00ed vir\u00f0i lindarinnar, og er vir\u00f0i hennar \u00ed heild sinni \u00fev\u00ed framsett \u00e1 me\u00f0al varanlegra rekstrarfj\u00e1rmuna. Vir\u00f0isr\u00fdrnunarpr\u00f3f er gert \u00e1 lindinni \u00e1rlega. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs fyrir reiknings\u00e1ri\u00f0 var ver\u00f0m\u00e6ti Iceland Spring ehf. meti\u00f0 me\u00f0 a\u00f0fer\u00f0 frj\u00e1ls sj\u00f3\u00f0streymis. Stu\u00f0st vi\u00f0 rekstrar\u00e1\u00e6tlun Iceland Spring ehf. fyrir \u00e1ri\u00f0 2026 og s\u00ed\u00f0an gert r\u00e1\u00f0 fyrir 5,8% tekjuvexti \u00e1 sp\u00e1t\u00edmanum (2024: 5%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) var 11,4% (2024: 11,8%). F\u00e9l\u00f6g innan samst\u00e6\u00f0unnar hafa gert langt\u00edmaleigusamninga um leigu \u00e1 atvinnuh\u00fasn\u00e6\u00f0i. Lok leigut\u00edma er 2029. Leigufj\u00e1rh\u00e6\u00f0 breytist m\u00e1na\u00f0arlega \u00ed samr\u00e6mi vi\u00f0 breytingu \u00e1 byggingarv\u00edsit\u00f6lu. N\u00e1nari uppl\u00fdsingar um eignf\u00e6r\u00f0an n\u00fdtingarr\u00e9tt vegna leigusamninga m\u00e1 finna \u00ed sk\u00fdringu 17. D\u00f3tturf\u00e9lagi\u00f0 M\u00fdrar fasteignaf\u00e9lag ehf. hefur veitt l\u00e1nveitendum ve\u00f0 \u00ed fasteign a\u00f0 Grj\u00f3th\u00e1lsi 7-11 til tryggingar skilv\u00edsum grei\u00f0slum vaxtaberandi l\u00e1na, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 22. Eignir eru skr\u00e1\u00f0ar sem varanlegir rekstrarfj\u00e1rmunir \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. Vi\u00f0b\u00f3tarfj\u00e1rfesting sem fellur til s\u00ed\u00f0ar er innifalin \u00ed b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar e\u00f0a f\u00e6r\u00f0 sem s\u00e9rgreind eign, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. \u00dea\u00f0 gerist \u00fe\u00f3 einungis \u00feegar l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur, sem tengist fj\u00e1rfestingunni, muni \u00ed framt\u00ed\u00f0inni renna til samst\u00e6\u00f0unnar og a\u00f0 unnt s\u00e9 a\u00f0 meta kostna\u00f0arver\u00f0 me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Vi\u00f0ger\u00f0ir og vi\u00f0hald eru gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1 \u00fev\u00ed t\u00edmabili \u00feegar stofna\u00f0 er til \u00feeirra. B\u00f3kf\u00e6rt ver\u00f0 varanlegra rekstrarfj\u00e1rmuna er yfirfari\u00f0 \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0 meta hvort v\u00edsbendingar s\u00e9u um vir\u00f0isr\u00fdrnun \u00feeirra. S\u00e9 einhver sl\u00edk v\u00edsbending til sta\u00f0ar er endurheimtanleg fj\u00e1rh\u00e6\u00f0 eignarinnar metin. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar e\u00f0a fj\u00e1rskapandi einingar er h\u00e6rra en endurheimtanleg fj\u00e1rh\u00e6\u00f0 hennar. Afskriftir eru reikna\u00f0ar \u00feannig a\u00f0 mismunur \u00e1 kostna\u00f0arver\u00f0i eignar og \u00e1\u00e6tlu\u00f0u hrakvir\u00f0i er dreift l\u00ednulega \u00e1 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma eignarinnar. Meirih\u00e1ttar endurb\u00e6tur eru afskrifa\u00f0ar \u00e1 l\u00edft\u00edma vi\u00f0komandi eignar e\u00f0a \u00feeim t\u00edma sem l\u00ed\u00f0ur a\u00f0 n\u00e6stu meirih\u00e1ttar endurb\u00f3tum, hvort sem skemur er. Hagna\u00f0ur e\u00f0a tap vegna s\u00f6lu eigna er mismunur s\u00f6luver\u00f0s og b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna \u00e1 s\u00f6ludegi og er f\u00e6rt \u00ed rekstrarreikning. 8. Varanlegir rekstrarfj\u00e1rmunir (framhald) Fasteignir Vatnslind Bifrei\u00f0ar V\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki Samtals Kostna\u00f0arver\u00f0 1.3.2024 7.568.2213.372.5911.016.1749.473.45421.430.439Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 167.093300.787939.8461.407.727Selt \u00e1 t\u00edmabilinu (75.761)(23.578)(99.339)Kaup \u00e1 KK6 1.621.7921.621.792\u00de\u00fd\u00f0ingarmunur 49.5176.48356.000Kostna\u00f0arver\u00f0 28.2.2025 9.357.1063.422.1081.241.20010.396.20524.416.619Afskriftir og vir\u00f0isr\u00fdrnun 1.3.2024 2.004.279-459.7234.871.0947.335.097Afskrift t\u00edmabilsins 249.259130.044733.2311.112.535Selt \u00e1 t\u00edmabilinu (46.931)(17.487)(64.418)\u00de\u00fd\u00f0ingarmunur 809809Afskriftir og vir\u00f0isr\u00fdrnun 28.2.2025 2.253.539-542.8365.587.6478.384.022B\u00f3kf\u00e6rt ver\u00f0 28.2.2025 7.103.5673.422.108698.3644.808.55816.032.596Mat \u00e1 l\u00edft\u00edma varanlegra rekstrarfj\u00e1rmuna og leigueigna er eftirfarandi: 28.2.2026 28.2.2025 Fasteignir 30 \u00e1r30 \u00e1rVatnslind \u00d3takmarka\u00f0ur \u00d3takmarka\u00f0ur Bifrei\u00f0ar 3-9 \u00e1r3-9 \u00e1rV\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki 3-15 \u00e1r3-15 \u00e1rLeigueignir 7 \u00e1r7 \u00e1rHrakvir\u00f0i eigna og n\u00fdtingart\u00edmi er endursko\u00f0a\u00f0 \u00e1rlega og lei\u00f0r\u00e9tt, ef vi\u00f0 \u00e1. Fasteignamat og v\u00e1tryggingaver\u00f0m\u00e6ti 28.2.2026 28.2.2025 Fasteignamat, h\u00fas 9.245.5006.227.400Fasteignamat, l\u00f3\u00f0 1.918.4901.231.250V\u00e1tryggingamat fasteigna 13.872.00011.043.050B\u00f3kf\u00e6rt ver\u00f0 9.254.8717.103.567",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__41": {
"value": "8. Varanlegir rekstrarfj\u00e1rmunir Fasteignir Vatnslind Bifrei\u00f0ar V\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki Samtals Kostna\u00f0arver\u00f0 1.3.2025 9.357.1063.422.1081.241.20010.396.20524.416.619Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 1.091.231132.763816.4872.040.481Selt \u00e1 t\u00edmabilinu (41.007)(26.897)(67.904)Kaup \u00e1 f\u00e9l\u00f6gum 1.393.48867.757763.1612.224.406\u00de\u00fd\u00f0ingarmunur (321.906)(42.621)(364.527)Kostna\u00f0arver\u00f0 28.2.2026 11.841.8253.100.2021.400.71311.906.33528.249.076Afskriftir og vir\u00f0isr\u00fdrnun 1.3.2025 2.253.5390542.8365.587.6478.384.022Afskrift t\u00edmabilsins 333.41573.347848.7621.255.524Selt \u00e1 t\u00edmabilinu (26.334)(27.121)(53.456)\u00de\u00fd\u00f0ingarmunur (10.158)(10.158)Afskriftir og vir\u00f0isr\u00fdrnun 28.2.2026 2.586.954-589.8496.399.1309.575.931B\u00f3kf\u00e6tt ver\u00f0 28.2.2026 9.254.871 3.100.202 810.864 5.507.205 18.673.144Vatnslind \u00ed eigu Iceland Spring er ekki afskrifu\u00f0 \u00fear sem h\u00fan er talin hafa \u00f3takmarka\u00f0an l\u00edft\u00edma. Vir\u00f0i lindarinnar samanstendur af efnislegri eign, sem er lindin sj\u00e1lf, og \u00f3efnislegri eign sem er r\u00e9tturinn til a\u00f0 marka\u00f0ssetja vatni\u00f0 sem lindarvatn. Ekki er unnt a\u00f0 a\u00f0skilja \u00feessa efnislegu og \u00f3efnislegu eignir \u00ed vir\u00f0i lindarinnar, og er vir\u00f0i hennar \u00ed heild sinni \u00fev\u00ed framsett \u00e1 me\u00f0al varanlegra rekstrarfj\u00e1rmuna. Vir\u00f0isr\u00fdrnunarpr\u00f3f er gert \u00e1 lindinni \u00e1rlega. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs fyrir reiknings\u00e1ri\u00f0 var ver\u00f0m\u00e6ti Iceland Spring ehf. meti\u00f0 me\u00f0 a\u00f0fer\u00f0 frj\u00e1ls sj\u00f3\u00f0streymis. Stu\u00f0st vi\u00f0 rekstrar\u00e1\u00e6tlun Iceland Spring ehf. fyrir \u00e1ri\u00f0 2026 og s\u00ed\u00f0an gert r\u00e1\u00f0 fyrir 5,8% tekjuvexti \u00e1 sp\u00e1t\u00edmanum (2024: 5%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) var 11,4% (2024: 11,8%). F\u00e9l\u00f6g innan samst\u00e6\u00f0unnar hafa gert langt\u00edmaleigusamninga um leigu \u00e1 atvinnuh\u00fasn\u00e6\u00f0i. Lok leigut\u00edma er 2029. Leigufj\u00e1rh\u00e6\u00f0 breytist m\u00e1na\u00f0arlega \u00ed samr\u00e6mi vi\u00f0 breytingu \u00e1 byggingarv\u00edsit\u00f6lu. N\u00e1nari uppl\u00fdsingar um eignf\u00e6r\u00f0an n\u00fdtingarr\u00e9tt vegna leigusamninga m\u00e1 finna \u00ed sk\u00fdringu 17. D\u00f3tturf\u00e9lagi\u00f0 M\u00fdrar fasteignaf\u00e9lag ehf. hefur veitt l\u00e1nveitendum ve\u00f0 \u00ed fasteign a\u00f0 Grj\u00f3th\u00e1lsi 7-11 til tryggingar skilv\u00edsum grei\u00f0slum vaxtaberandi l\u00e1na, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 22. Eignir eru skr\u00e1\u00f0ar sem varanlegir rekstrarfj\u00e1rmunir \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. Vi\u00f0b\u00f3tarfj\u00e1rfesting sem fellur til s\u00ed\u00f0ar er innifalin \u00ed b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar e\u00f0a f\u00e6r\u00f0 sem s\u00e9rgreind eign, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. \u00dea\u00f0 gerist \u00fe\u00f3 einungis \u00feegar l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur, sem tengist fj\u00e1rfestingunni, muni \u00ed framt\u00ed\u00f0inni renna til samst\u00e6\u00f0unnar og a\u00f0 unnt s\u00e9 a\u00f0 meta kostna\u00f0arver\u00f0 me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Vi\u00f0ger\u00f0ir og vi\u00f0hald eru gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1 \u00fev\u00ed t\u00edmabili \u00feegar stofna\u00f0 er til \u00feeirra. B\u00f3kf\u00e6rt ver\u00f0 varanlegra rekstrarfj\u00e1rmuna er yfirfari\u00f0 \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0 meta hvort v\u00edsbendingar s\u00e9u um vir\u00f0isr\u00fdrnun \u00feeirra. S\u00e9 einhver sl\u00edk v\u00edsbending til sta\u00f0ar er endurheimtanleg fj\u00e1rh\u00e6\u00f0 eignarinnar metin. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar e\u00f0a fj\u00e1rskapandi einingar er h\u00e6rra en endurheimtanleg fj\u00e1rh\u00e6\u00f0 hennar. Afskriftir eru reikna\u00f0ar \u00feannig a\u00f0 mismunur \u00e1 kostna\u00f0arver\u00f0i eignar og \u00e1\u00e6tlu\u00f0u hrakvir\u00f0i er dreift l\u00ednulega \u00e1 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma eignarinnar. Meirih\u00e1ttar endurb\u00e6tur eru afskrifa\u00f0ar \u00e1 l\u00edft\u00edma vi\u00f0komandi eignar e\u00f0a \u00feeim t\u00edma sem l\u00ed\u00f0ur a\u00f0 n\u00e6stu meirih\u00e1ttar endurb\u00f3tum, hvort sem skemur er. Hagna\u00f0ur e\u00f0a tap vegna s\u00f6lu eigna er mismunur s\u00f6luver\u00f0s og b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna \u00e1 s\u00f6ludegi og er f\u00e6rt \u00ed rekstrarreikning. 8. Varanlegir rekstrarfj\u00e1rmunir (framhald) Fasteignir Vatnslind Bifrei\u00f0ar V\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki Samtals Kostna\u00f0arver\u00f0 1.3.2024 7.568.2213.372.5911.016.1749.473.45421.430.439Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 167.093300.787939.8461.407.727Selt \u00e1 t\u00edmabilinu (75.761)(23.578)(99.339)Kaup \u00e1 KK6 1.621.7921.621.792\u00de\u00fd\u00f0ingarmunur 49.5176.48356.000Kostna\u00f0arver\u00f0 28.2.2025 9.357.1063.422.1081.241.20010.396.20524.416.619Afskriftir og vir\u00f0isr\u00fdrnun 1.3.2024 2.004.279-459.7234.871.0947.335.097Afskrift t\u00edmabilsins 249.259130.044733.2311.112.535Selt \u00e1 t\u00edmabilinu (46.931)(17.487)(64.418)\u00de\u00fd\u00f0ingarmunur 809809Afskriftir og vir\u00f0isr\u00fdrnun 28.2.2025 2.253.539-542.8365.587.6478.384.022B\u00f3kf\u00e6rt ver\u00f0 28.2.2025 7.103.5673.422.108698.3644.808.55816.032.596Mat \u00e1 l\u00edft\u00edma varanlegra rekstrarfj\u00e1rmuna og leigueigna er eftirfarandi: 28.2.2026 28.2.2025 Fasteignir 30 \u00e1r30 \u00e1rVatnslind \u00d3takmarka\u00f0ur \u00d3takmarka\u00f0ur Bifrei\u00f0ar 3-9 \u00e1r3-9 \u00e1rV\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki 3-15 \u00e1r3-15 \u00e1rLeigueignir 7 \u00e1r7 \u00e1rHrakvir\u00f0i eigna og n\u00fdtingart\u00edmi er endursko\u00f0a\u00f0 \u00e1rlega og lei\u00f0r\u00e9tt, ef vi\u00f0 \u00e1. Fasteignamat og v\u00e1tryggingaver\u00f0m\u00e6ti 28.2.2026 28.2.2025 Fasteignamat, h\u00fas 9.245.5006.227.400Fasteignamat, l\u00f3\u00f0 1.918.4901.231.250V\u00e1tryggingamat fasteigna 13.872.00011.043.050B\u00f3kf\u00e6rt ver\u00f0 9.254.8717.103.567",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__46": {
"value": "9. \u00d3efnislegar eignir Vi\u00f0skipta- Kolefnis- V\u00f6rumerki samb\u00f6nd einingar \u00ed bi\u00f0 Samtals Kostna\u00f0arver\u00f0 1.3.2024 6.111.5421.247.007-7.358.548Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu --3.6123.612Kostna\u00f0arver\u00f0 28.2.2025 6.111.5421.247.0073.6127.362.160Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 773.2418.971782.212Afskrift \u00e1 t\u00edmabili (300)(300)Kostna\u00f0arver\u00f0 28.2.2026 6.884.4831.247.00712.5838.144.072\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \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\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstanda af v\u00f6rumerkjum, vi\u00f0skiptasamb\u00f6ndum og kolefniseiningum \u00ed bi\u00f0. V\u00f6rumerki og vi\u00f0skiptasamb\u00f6nd eru f\u00e6r\u00f0 til eignar \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0 \u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. Kolefniseiningar \u00ed bi\u00f0 eru afskrifa\u00f0ar vi\u00f0 n\u00fdtingu \u00feeirra. Komi fram vir\u00f0isr\u00fdrnun er vir\u00f0isr\u00fdrnunin f\u00e6r\u00f0 \u00ed rekstrarreikning. Vi\u00f0b\u00f3t \u00e1rsins vegna kaupa \u00e1 n\u00fdjum f\u00e9l\u00f6gum er h\u00e6gt a\u00f0 sj\u00e1 \u00ed sk\u00fdringu 18. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 v\u00f6rumerkja og vi\u00f0skiptasambanda byggir \u00e1 \u00e1\u00e6tla\u00f0ri framleg\u00f0 fyrir einstaka starfs\u00fe\u00e6tti (sem teljast minnstu sj\u00f3\u00f0skapandi einingar) til framt\u00ed\u00f0ar og mi\u00f0ast framleg\u00f0arpr\u00f3sentur vi\u00f0 \u00e1\u00e6tlun stj\u00f3rnenda um framt\u00ed\u00f0arframleg\u00f0 v\u00f6rumerkjanna og vi\u00f0skiptasambandanna. \u00c1\u00e6tlun stj\u00f3rnenda var\u00f0andi v\u00f6rumerkin og vi\u00f0skiptasamb\u00f6ndin er n\u00favirt me\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu, sem er veginn me\u00f0alfj\u00e1rmagnskostna\u00f0ur f\u00e9lagsins. N\u00favir\u00f0ingin er s\u00ed\u00f0an borin saman vi\u00f0 eignagrunn til a\u00f0 meta hugsanlega r\u00fdrnun. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs var stu\u00f0st vi\u00f0 eins \u00e1rs \u00e1\u00e6tlun (2026) \u00e1 framleg\u00f0 v\u00f6ruflokkanna sem sam\u00feykkt hefur veri\u00f0 af stj\u00f3rn f\u00e9lagsins. V\u00f6xtur framleg\u00f0ar vegna v\u00f6rumerkja \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 7,5% (2026-2029 : 7,5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur er \u00e1\u00e6tla\u00f0ur 5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 5%). V\u00f6xtur framleg\u00f0ar vegna vi\u00f0skiptasambanda \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 5% (2026-2029: 5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur \u00e1\u00e6tla\u00f0ur 2,5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 2,5%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna v\u00f6rumerkja er 8,66% (2024: 9,10%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna vi\u00f0skiptasambanda er 9,47% (2024: 10,11%) N\u00e6migreining lei\u00f0ir \u00ed lj\u00f3s a\u00f0 ekki er h\u00e6tta \u00e1 vir\u00f0isr\u00fdrnun \u00fe\u00f3 helstu \u00e1hrifa\u00fe\u00e6ttir breytist nokku\u00f0. Mest n\u00e6mni er gagnvart vegnum fj\u00e1rmagnskostna\u00f0i (WACC).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__45": {
"value": "9. \u00d3efnislegar eignir Vi\u00f0skipta- Kolefnis- V\u00f6rumerki samb\u00f6nd einingar \u00ed bi\u00f0 Samtals Kostna\u00f0arver\u00f0 1.3.2024 6.111.5421.247.007-7.358.548Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu --3.6123.612Kostna\u00f0arver\u00f0 28.2.2025 6.111.5421.247.0073.6127.362.160Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 773.2418.971782.212Afskrift \u00e1 t\u00edmabili (300)(300)Kostna\u00f0arver\u00f0 28.2.2026 6.884.4831.247.00712.5838.144.072\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \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\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstanda af v\u00f6rumerkjum, vi\u00f0skiptasamb\u00f6ndum og kolefniseiningum \u00ed bi\u00f0. V\u00f6rumerki og vi\u00f0skiptasamb\u00f6nd eru f\u00e6r\u00f0 til eignar \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0 \u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. Kolefniseiningar \u00ed bi\u00f0 eru afskrifa\u00f0ar vi\u00f0 n\u00fdtingu \u00feeirra. Komi fram vir\u00f0isr\u00fdrnun er vir\u00f0isr\u00fdrnunin f\u00e6r\u00f0 \u00ed rekstrarreikning. Vi\u00f0b\u00f3t \u00e1rsins vegna kaupa \u00e1 n\u00fdjum f\u00e9l\u00f6gum er h\u00e6gt a\u00f0 sj\u00e1 \u00ed sk\u00fdringu 18. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 v\u00f6rumerkja og vi\u00f0skiptasambanda byggir \u00e1 \u00e1\u00e6tla\u00f0ri framleg\u00f0 fyrir einstaka starfs\u00fe\u00e6tti (sem teljast minnstu sj\u00f3\u00f0skapandi einingar) til framt\u00ed\u00f0ar og mi\u00f0ast framleg\u00f0arpr\u00f3sentur vi\u00f0 \u00e1\u00e6tlun stj\u00f3rnenda um framt\u00ed\u00f0arframleg\u00f0 v\u00f6rumerkjanna og vi\u00f0skiptasambandanna. \u00c1\u00e6tlun stj\u00f3rnenda var\u00f0andi v\u00f6rumerkin og vi\u00f0skiptasamb\u00f6ndin er n\u00favirt me\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu, sem er veginn me\u00f0alfj\u00e1rmagnskostna\u00f0ur f\u00e9lagsins. N\u00favir\u00f0ingin er s\u00ed\u00f0an borin saman vi\u00f0 eignagrunn til a\u00f0 meta hugsanlega r\u00fdrnun. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs var stu\u00f0st vi\u00f0 eins \u00e1rs \u00e1\u00e6tlun (2026) \u00e1 framleg\u00f0 v\u00f6ruflokkanna sem sam\u00feykkt hefur veri\u00f0 af stj\u00f3rn f\u00e9lagsins. V\u00f6xtur framleg\u00f0ar vegna v\u00f6rumerkja \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 7,5% (2026-2029 : 7,5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur er \u00e1\u00e6tla\u00f0ur 5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 5%). V\u00f6xtur framleg\u00f0ar vegna vi\u00f0skiptasambanda \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 5% (2026-2029: 5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur \u00e1\u00e6tla\u00f0ur 2,5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 2,5%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna v\u00f6rumerkja er 8,66% (2024: 9,10%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna vi\u00f0skiptasambanda er 9,47% (2024: 10,11%) N\u00e6migreining lei\u00f0ir \u00ed lj\u00f3s a\u00f0 ekki er h\u00e6tta \u00e1 vir\u00f0isr\u00fdrnun \u00fe\u00f3 helstu \u00e1hrifa\u00fe\u00e6ttir breytist nokku\u00f0. Mest n\u00e6mni er gagnvart vegnum fj\u00e1rmagnskostna\u00f0i (WACC).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__44": {
"value": "9. \u00d3efnislegar eignir Vi\u00f0skipta- Kolefnis- V\u00f6rumerki samb\u00f6nd einingar \u00ed bi\u00f0 Samtals Kostna\u00f0arver\u00f0 1.3.2024 6.111.5421.247.007-7.358.548Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu --3.6123.612Kostna\u00f0arver\u00f0 28.2.2025 6.111.5421.247.0073.6127.362.160Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 773.2418.971782.212Afskrift \u00e1 t\u00edmabili (300)(300)Kostna\u00f0arver\u00f0 28.2.2026 6.884.4831.247.00712.5838.144.072\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \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\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstanda af v\u00f6rumerkjum, vi\u00f0skiptasamb\u00f6ndum og kolefniseiningum \u00ed bi\u00f0. V\u00f6rumerki og vi\u00f0skiptasamb\u00f6nd eru f\u00e6r\u00f0 til eignar \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0 \u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. Kolefniseiningar \u00ed bi\u00f0 eru afskrifa\u00f0ar vi\u00f0 n\u00fdtingu \u00feeirra. Komi fram vir\u00f0isr\u00fdrnun er vir\u00f0isr\u00fdrnunin f\u00e6r\u00f0 \u00ed rekstrarreikning. Vi\u00f0b\u00f3t \u00e1rsins vegna kaupa \u00e1 n\u00fdjum f\u00e9l\u00f6gum er h\u00e6gt a\u00f0 sj\u00e1 \u00ed sk\u00fdringu 18. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 v\u00f6rumerkja og vi\u00f0skiptasambanda byggir \u00e1 \u00e1\u00e6tla\u00f0ri framleg\u00f0 fyrir einstaka starfs\u00fe\u00e6tti (sem teljast minnstu sj\u00f3\u00f0skapandi einingar) til framt\u00ed\u00f0ar og mi\u00f0ast framleg\u00f0arpr\u00f3sentur vi\u00f0 \u00e1\u00e6tlun stj\u00f3rnenda um framt\u00ed\u00f0arframleg\u00f0 v\u00f6rumerkjanna og vi\u00f0skiptasambandanna. \u00c1\u00e6tlun stj\u00f3rnenda var\u00f0andi v\u00f6rumerkin og vi\u00f0skiptasamb\u00f6ndin er n\u00favirt me\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu, sem er veginn me\u00f0alfj\u00e1rmagnskostna\u00f0ur f\u00e9lagsins. N\u00favir\u00f0ingin er s\u00ed\u00f0an borin saman vi\u00f0 eignagrunn til a\u00f0 meta hugsanlega r\u00fdrnun. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs var stu\u00f0st vi\u00f0 eins \u00e1rs \u00e1\u00e6tlun (2026) \u00e1 framleg\u00f0 v\u00f6ruflokkanna sem sam\u00feykkt hefur veri\u00f0 af stj\u00f3rn f\u00e9lagsins. V\u00f6xtur framleg\u00f0ar vegna v\u00f6rumerkja \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 7,5% (2026-2029 : 7,5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur er \u00e1\u00e6tla\u00f0ur 5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 5%). V\u00f6xtur framleg\u00f0ar vegna vi\u00f0skiptasambanda \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 5% (2026-2029: 5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur \u00e1\u00e6tla\u00f0ur 2,5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 2,5%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna v\u00f6rumerkja er 8,66% (2024: 9,10%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna vi\u00f0skiptasambanda er 9,47% (2024: 10,11%) N\u00e6migreining lei\u00f0ir \u00ed lj\u00f3s a\u00f0 ekki er h\u00e6tta \u00e1 vir\u00f0isr\u00fdrnun \u00fe\u00f3 helstu \u00e1hrifa\u00fe\u00e6ttir breytist nokku\u00f0. Mest n\u00e6mni er gagnvart vegnum fj\u00e1rmagnskostna\u00f0i (WACC).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__43": {
"value": "9. \u00d3efnislegar eignir Vi\u00f0skipta- Kolefnis- V\u00f6rumerki samb\u00f6nd einingar \u00ed bi\u00f0 Samtals Kostna\u00f0arver\u00f0 1.3.2024 6.111.5421.247.007-7.358.548Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu --3.6123.612Kostna\u00f0arver\u00f0 28.2.2025 6.111.5421.247.0073.6127.362.160Vi\u00f0b\u00f3t \u00e1 t\u00edmabilinu 773.2418.971782.212Afskrift \u00e1 t\u00edmabili (300)(300)Kostna\u00f0arver\u00f0 28.2.2026 6.884.4831.247.00712.5838.144.072\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \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\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstanda af v\u00f6rumerkjum, vi\u00f0skiptasamb\u00f6ndum og kolefniseiningum \u00ed bi\u00f0. V\u00f6rumerki og vi\u00f0skiptasamb\u00f6nd eru f\u00e6r\u00f0 til eignar \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0 \u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. Kolefniseiningar \u00ed bi\u00f0 eru afskrifa\u00f0ar vi\u00f0 n\u00fdtingu \u00feeirra. Komi fram vir\u00f0isr\u00fdrnun er vir\u00f0isr\u00fdrnunin f\u00e6r\u00f0 \u00ed rekstrarreikning. Vi\u00f0b\u00f3t \u00e1rsins vegna kaupa \u00e1 n\u00fdjum f\u00e9l\u00f6gum er h\u00e6gt a\u00f0 sj\u00e1 \u00ed sk\u00fdringu 18. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 v\u00f6rumerkja og vi\u00f0skiptasambanda byggir \u00e1 \u00e1\u00e6tla\u00f0ri framleg\u00f0 fyrir einstaka starfs\u00fe\u00e6tti (sem teljast minnstu sj\u00f3\u00f0skapandi einingar) til framt\u00ed\u00f0ar og mi\u00f0ast framleg\u00f0arpr\u00f3sentur vi\u00f0 \u00e1\u00e6tlun stj\u00f3rnenda um framt\u00ed\u00f0arframleg\u00f0 v\u00f6rumerkjanna og vi\u00f0skiptasambandanna. \u00c1\u00e6tlun stj\u00f3rnenda var\u00f0andi v\u00f6rumerkin og vi\u00f0skiptasamb\u00f6ndin er n\u00favirt me\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu, sem er veginn me\u00f0alfj\u00e1rmagnskostna\u00f0ur f\u00e9lagsins. N\u00favir\u00f0ingin er s\u00ed\u00f0an borin saman vi\u00f0 eignagrunn til a\u00f0 meta hugsanlega r\u00fdrnun. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs var stu\u00f0st vi\u00f0 eins \u00e1rs \u00e1\u00e6tlun (2026) \u00e1 framleg\u00f0 v\u00f6ruflokkanna sem sam\u00feykkt hefur veri\u00f0 af stj\u00f3rn f\u00e9lagsins. V\u00f6xtur framleg\u00f0ar vegna v\u00f6rumerkja \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 7,5% (2026-2029 : 7,5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur er \u00e1\u00e6tla\u00f0ur 5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 5%). V\u00f6xtur framleg\u00f0ar vegna vi\u00f0skiptasambanda \u00e1 sp\u00e1t\u00edmabilinu 2027-2030 er 5% (2026-2029: 5%) og framt\u00ed\u00f0arv\u00f6xtur framleg\u00f0ar eftir a\u00f0 sp\u00e1t\u00edmabili l\u00fdkur \u00e1\u00e6tla\u00f0ur 2,5% \u00ed vir\u00f0isr\u00fdrnunarpr\u00f3fi (2024: 2,5%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna v\u00f6rumerkja er 8,66% (2024: 9,10%). Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) vegna vi\u00f0skiptasambanda er 9,47% (2024: 10,11%) N\u00e6migreining lei\u00f0ir \u00ed lj\u00f3s a\u00f0 ekki er h\u00e6tta \u00e1 vir\u00f0isr\u00fdrnun \u00fe\u00f3 helstu \u00e1hrifa\u00fe\u00e6ttir breytist nokku\u00f0. Mest n\u00e6mni er gagnvart vegnum fj\u00e1rmagnskostna\u00f0i (WACC).",
"dimensions": {
"concept": "\u00d6LG:DescriptionOfAccountingPolicyForBrandNamesAndGoodwill",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__47": {
"value": "10. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum Eignarhlutur B\u00f3kf\u00e6rt ver\u00f0 28.2.2026 28.2.2025 28.2.2026 28.2.2025 Endurvinnslan ehf. 21,50%21,5% 468.210491.421Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum 2025-2026 2024-2025 Sta\u00f0a \u00ed \u00e1rsbyrjun 491.421422.296Hlutdeild \u00ed afkomu (21.374)9.495Lei\u00f0r\u00e9tting \u00e1 fyrri \u00e1rs afkomu (1.836) 26.008Aukning \u00e1 virkum eignarhlut \u00ed hlutdeildarf\u00e9lagi 033.623Samtals 468.210491.421Endanleg ni\u00f0ursta\u00f0a \u00e1 rekstrarni\u00f0urst\u00f6\u00f0u hlutdeildarf\u00e9lags liggur ekki fyrir vi\u00f0 birtingu \u00e1rsreikning Beru. Vegna \u00feessa er ger\u00f0 \u00e1\u00e6tlun \u00e1 \u00feeirri upph\u00e6\u00f0 vi\u00f0 birtingu auk lei\u00f0r\u00e9ttingar \u00e1 fyrri \u00e1rs hlutdeild \u00ed afkomu \u00feegar endanlegar t\u00f6lur liggja fyrir. Til hlutdeildarf\u00e9laga teljast f\u00e9l\u00f6g \u00fear sem fj\u00e1rfestir hefur veruleg \u00e1hrif \u00e1 rekstrar- og fj\u00e1rm\u00e1lastefnu. F\u00e9lag er \u00e1liti\u00f0 hafa veruleg \u00e1hrif \u00ed \u00f6\u00f0ru f\u00e9lagi ef \u00fea\u00f0 \u00e1 20% e\u00f0a meira af atkv\u00e6\u00f0isr\u00e9tti f\u00e9lagsa\u00f0ila \u00ed \u00fev\u00ed fyrirt\u00e6ki, \u00e1n \u00feess a\u00f0 teljast hafa yfirr\u00e1\u00f0. Samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 eru eignarhlutar \u00ed hlutdeildarf\u00e9l\u00f6gum f\u00e6r\u00f0ir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til hlutdeildar \u00ed rekstri og annarra breytinga \u00e1 eigin f\u00e9, og vir\u00f0isr\u00fdrnunar einstakra fj\u00e1rfestinga. Tap hlutdeildarf\u00e9laga umfram hlutdeild er a\u00f0eins gjaldf\u00e6rt hafi f\u00e9lagi\u00f0 gengist \u00ed \u00e1byrg\u00f0 e\u00f0a stofna\u00f0 til skuldbindinga fyrir \u00feeirra h\u00f6nd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__49": {
"value": "Til hlutdeildarf\u00e9laga teljast f\u00e9l\u00f6g \u00fear sem fj\u00e1rfestir hefur veruleg \u00e1hrif \u00e1 rekstrar- og fj\u00e1rm\u00e1lastefnu. F\u00e9lag er \u00e1liti\u00f0 hafa veruleg \u00e1hrif \u00ed \u00f6\u00f0ru f\u00e9lagi ef \u00fea\u00f0 \u00e1 20% e\u00f0a meira af atkv\u00e6\u00f0isr\u00e9tti f\u00e9lagsa\u00f0ila \u00ed \u00fev\u00ed fyrirt\u00e6ki, \u00e1n \u00feess a\u00f0 teljast hafa yfirr\u00e1\u00f0. Samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 eru eignarhlutar \u00ed hlutdeildarf\u00e9l\u00f6gum f\u00e6r\u00f0ir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til hlutdeildar \u00ed rekstri og annarra breytinga \u00e1 eigin f\u00e9, og vir\u00f0isr\u00fdrnunar einstakra fj\u00e1rfestinga. Tap hlutdeildarf\u00e9laga umfram hlutdeild er a\u00f0eins gjaldf\u00e6rt hafi f\u00e9lagi\u00f0 gengist \u00ed \u00e1byrg\u00f0 e\u00f0a stofna\u00f0 til skuldbindinga fyrir \u00feeirra h\u00f6nd.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__48": {
"value": "Til hlutdeildarf\u00e9laga teljast f\u00e9l\u00f6g \u00fear sem fj\u00e1rfestir hefur veruleg \u00e1hrif \u00e1 rekstrar- og fj\u00e1rm\u00e1lastefnu. F\u00e9lag er \u00e1liti\u00f0 hafa veruleg \u00e1hrif \u00ed \u00f6\u00f0ru f\u00e9lagi ef \u00fea\u00f0 \u00e1 20% e\u00f0a meira af atkv\u00e6\u00f0isr\u00e9tti f\u00e9lagsa\u00f0ila \u00ed \u00fev\u00ed fyrirt\u00e6ki, \u00e1n \u00feess a\u00f0 teljast hafa yfirr\u00e1\u00f0. Samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 eru eignarhlutar \u00ed hlutdeildarf\u00e9l\u00f6gum f\u00e6r\u00f0ir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til hlutdeildar \u00ed rekstri og annarra breytinga \u00e1 eigin f\u00e9, og vir\u00f0isr\u00fdrnunar einstakra fj\u00e1rfestinga. Tap hlutdeildarf\u00e9laga umfram hlutdeild er a\u00f0eins gjaldf\u00e6rt hafi f\u00e9lagi\u00f0 gengist \u00ed \u00e1byrg\u00f0 e\u00f0a stofna\u00f0 til skuldbindinga fyrir \u00feeirra h\u00f6nd.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__50": {
"value": "11. Birg\u00f0ir 28.2.2026 28.2.2025 Fullunnar v\u00f6rur 2.952.3702.819.827Hr\u00e1efni og umb\u00fa\u00f0ir 930.533631.777A\u00f0rar birg\u00f0ir 277.488170.133Samtals 4.160.3913.621.738Ni\u00f0urf\u00e6rsla birg\u00f0a (13.043)(21.710)Samtals birg\u00f0ir 4.147.3483.600.027V\u00e1tryggingarver\u00f0m\u00e6ti birg\u00f0a nam 3.730 millj. kr. \u00ed lok \u00e1rsins (28.02.2025: 3.372 millj. kr.). Breyting \u00e1 ni\u00f0urf\u00e6rslu birg\u00f0a er f\u00e6r\u00f0 \u00e1 me\u00f0al framlei\u00f0slukostna\u00f0ar. V\u00f6rubirg\u00f0ir og a\u00f0rar v\u00f6rur \u00ed vinnslu eru metnar \u00e1 kostna\u00f0arver\u00f0i/framlei\u00f0sluver\u00f0i e\u00f0a dagver\u00f0i, hvort sem l\u00e6gra reynist. Framlei\u00f0slukostna\u00f0ur samanstendur af hr\u00e1efniskostna\u00f0i, launakostna\u00f0i og \u00f3beinum kostna\u00f0i vegna framlei\u00f0slunnar. Dagver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um s\u00f6lukostna\u00f0i. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__51": {
"value": "V\u00f6rubirg\u00f0ir og a\u00f0rar v\u00f6rur \u00ed vinnslu eru metnar \u00e1 kostna\u00f0arver\u00f0i/framlei\u00f0sluver\u00f0i e\u00f0a dagver\u00f0i, hvort sem l\u00e6gra reynist. Framlei\u00f0slukostna\u00f0ur samanstendur af hr\u00e1efniskostna\u00f0i, launakostna\u00f0i og \u00f3beinum kostna\u00f0i vegna framlei\u00f0slunnar. Dagver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um s\u00f6lukostna\u00f0i. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__52": {
"value": "12. Vi\u00f0skiptakr\u00f6fur28.2.2026 28.2.2025 Innlendar vi\u00f0skiptakr\u00f6fur 3.974.2923.498.726Erlendar vi\u00f0skiptakr\u00f6fur 339.357142.746Samtals 4.313.6493.641.472Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna (168.773)(191.287)Samtals vi\u00f0skiptakr\u00f6fur 4.144.8763.450.185Vi\u00f0skiptakr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru vi\u00f0skiptakr\u00f6fur metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Vi\u00f0skiptakr\u00f6fur eru afskr\u00e1\u00f0ar \u00feegar r\u00e9ttindi til a\u00f0 f\u00e1 sj\u00f3\u00f0streymi af kr\u00f6funum er \u00fatrunnin e\u00f0a r\u00e9tturinn af \u00e1vinning og \u00e1h\u00e6ttu af vi\u00f0skiptakr\u00f6funum hefur veri\u00f0 yfirf\u00e6r\u00f0ur til \u00feri\u00f0ja a\u00f0ila. Vi\u00f0skiptakr\u00f6fur eru f\u00e6r\u00f0ar ni\u00f0ur til a\u00f0 m\u00e6ta almennri \u00e1h\u00e6ttu sem fylgir kr\u00f6fueign f\u00e9lagsins. H\u00e9r er ekki um endanlega afskrift a\u00f0 r\u00e6\u00f0a heldur er mynda\u00f0ur ni\u00f0urf\u00e6rslureikningur, sem m\u00e6ta \u00e1 \u00feeim kr\u00f6fum sem kunna a\u00f0 tapast og er hann dreginn fr\u00e1 eignf\u00e6r\u00f0um vi\u00f0skiptakr\u00f6fum \u00ed efnahagsreikningi. Samst\u00e6\u00f0an metur v\u00e6nt \u00fatl\u00e1natap tengt vi\u00f0skiptakr\u00f6fum s\u00ednum og \u00f6\u00f0rum eignum \u00ed skuldagerningum sem eru f\u00e6r\u00f0ir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. A\u00f0fer\u00f0afr\u00e6\u00f0in vi\u00f0 mat \u00e1 vir\u00f0isr\u00fdrnun sem beitt er fer eftir \u00fev\u00ed hvort umtalsver\u00f0 aukning hefur veri\u00f0 \u00e1 \u00fatl\u00e1na\u00e1h\u00e6ttu. A\u00f0 \u00fev\u00ed er var\u00f0ar vi\u00f0skiptakr\u00f6fur notar samst\u00e6\u00f0an \u00fe\u00e1 einf\u00f6ldu\u00f0u n\u00e1lgun sem IFRS 9 heimilar, \u00fear sem krafist er a\u00f0 samst\u00e6\u00f0an meti ni\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. 12. Vi\u00f0skiptakr\u00f6fur (framhald) F\u00e6r\u00f0 er almenn vir\u00f0isr\u00fdrnun og s\u00e9rt\u00e6k vir\u00f0isr\u00fdrnun. Vi\u00f0 mat \u00e1 almennri vir\u00f0isr\u00fdrnun er vi\u00f0skiptakr\u00f6fum samst\u00e6\u00f0unnar skipt ni\u00f0ur eftir \u00feeim fj\u00f6lda daga sem \u00fe\u00e6r eru komnar fram yfir gjalddaga. Vi\u00f0 mat \u00e1 f\u00f6stu ni\u00f0urf\u00e6rsluhlutfalli fyrir hvern flokk er horft til tapss\u00f6gu f\u00e9lagsins og lei\u00f0r\u00e9tt fyrir framt\u00ed\u00f0arv\u00e6ntingum um efnahagslega \u00fer\u00f3un ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an metur einnig einstaka vi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina s\u00e9rstaklega ef kr\u00f6fur falla ekki undir \u00e1kve\u00f0inn flokk e\u00f0a ef v\u00edsbendingar eru um aukna taps\u00e1h\u00e6ttu. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00e1 afskriftarreikning fj\u00e1reigna \u00ed efnahag og gjaldf\u00e6r\u00f0 \u00ed rekstrarreikning. Ef \u00e1\u00f0ur f\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 ekki lengur vi\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar h\u00e6kka\u00f0 aftur og bakf\u00e6rt \u00far rekstrarreikningi. 28.2.2026 \u00d3gjaldfalli\u00f0 1-90 daga 90 daga+ Samtals Vi\u00f0skiptakr\u00f6fur 4.124.502136.97752.1694.313.649Ni\u00f0urf\u00e6rsla (144.509)(4.497) (19.767)(168.773)B\u00f3kf\u00e6r\u00f0 sta\u00f0a 3.979.994132.48032.4024.144.875Hlutfall ni\u00f0urf\u00e6rslu -3,5% -3,3% -37,9% -3,9% Ni\u00f0urf\u00e6rsla \u00ed upphafi t\u00edmabils (191.287) Breyting ni\u00f0urf\u00e6rslu (9.349) Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur 31.863 Samtals ni\u00f0urf\u00e6rsla \u00ed lok \u00e1rs (168.773) 28.2.2025 \u00d3gjaldfalli\u00f0 1-90 daga90 daga+Samtals Vi\u00f0skiptakr\u00f6fur 3.411.419147.55382.5003.641.473Ni\u00f0urf\u00e6rsla (136.849)(15.747)(38.691)(191.287)B\u00f3kf\u00e6r\u00f0 sta\u00f0a 3.274.570131.80643.8093.450.187Hlutfall ni\u00f0urf\u00e6rslu -4,0% -10,7% -46,9% -5,3% Ni\u00f0urf\u00e6rsla \u00ed upphafi \u00e1rs (229.128) Breyting ni\u00f0urf\u00e6rslu (6.000) Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur 43.841 Samtals ni\u00f0urf\u00e6rsla \u00ed lok \u00e1rs (191.287)",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__53": {
"value": "13. Eigi\u00f0 f\u00e9Hlutaf\u00e9 samkv\u00e6mt sam\u00feykktum f\u00e9lagsins nemur 2.864 millj. kr. \u00feann 28.2.2026 Hver hlutur er ein kr\u00f3na a\u00f0 nafnver\u00f0i, og eitt atkv\u00e6\u00f0i fylgir hverjum hlut. Samkv\u00e6mt sam\u00feykktum Beru hf. er stj\u00f3rn f\u00e9lagsins heimilt a\u00f0 h\u00e6kka hlutaf\u00e9 f\u00e9lagsins um 140.000.000 a\u00f0 nafnver\u00f0i (gildir til 19. ma\u00ed 2026). \u00dev\u00ed til vi\u00f0b\u00f3tar er stj\u00f3rn heimilt a\u00f0 h\u00e6kka hlutaf\u00e9 um 82.749.761 a\u00f0 nafnver\u00f0i til a\u00f0 efna skuldbindingar f\u00e9lagsins samkv\u00e6mt kaupr\u00e9ttarsamningum vi\u00f0 starfsmenn (gildir til 25. ma\u00ed 2028) og 80.000.000 a\u00f0 nafnver\u00f0i til a\u00f0 efna skuldbindingar f\u00e9lagsins sem ger\u00f0ir hafa veri\u00f0 \u00e1 grundvelli kaupr\u00e9ttar\u00e1\u00e6tlunar (gildir til 8. ma\u00ed 2030). Hlutfall Fj\u00f6ldi hluta \u00fe\u00fas. Heildarhlutaf\u00e9 \u00ed \u00e1rslok 100%2.864.214Eigin hlutir \u00ed \u00e1rslok f\u00e6r\u00f0ir til l\u00e6kkunar \u00e1 eigin f\u00e9 0%317Hlutaf\u00e9 hefur veri\u00f0 greitt a\u00f0 fullu. Yfirver\u00f0sreikningur innborga\u00f0s hlutafj\u00e1r \u00c1 yfirver\u00f0sreikning innborga\u00f0s hlutafj\u00e1r var f\u00e6rt innborga\u00f0 hlutaf\u00e9 umfram nafnver\u00f0 \u00feess. L\u00f6gbundin varasj\u00f3\u00f0ur L\u00f6gbundin varasj\u00f3\u00f0ur er innifalinn \u00ed yfirver\u00f0sreikningi hlutafj\u00e1r. \u00de\u00fd\u00f0ingarmunur \u00de\u00fd\u00f0ingarmunur samanstendur af gengismun sem ver\u00f0ur til vegna umreiknings reikningsskila d\u00f3ttur- og hlutdeildarf\u00e9laga, sem birta reikningsskil s\u00edn \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslensku kr\u00f3nunni. Bundnir eiginfj\u00e1rreikningar Bundnir reikningar innan eigin fj\u00e1r greinast \u00e1 eftirfarandi h\u00e1tt: Kaup-\u00de\u00fd\u00f0ingar- Bundin r\u00e9ttir munur hlutdeild Samtals Sta\u00f0a 1.3.2025 125.92396.6233.919.8494.142.395\u00de\u00fd\u00f0ingarmunur (164.756)(164.756)\u00c1fallin kostna\u00f0ur vegna kaupr\u00e9tta 72.91572.915Innleystir kaupr\u00e9ttir (10.823)(10.823)Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga 807.910807.910Hlutdeild \u00ed afkomu d\u00f3tturf\u00e9laga (23.211)(23.211)Sta\u00f0a 28.2.2026 188.015(68.132)4.704.5484.824.430\u00c1 bundi\u00f0 eigi\u00f0 f\u00e9 er f\u00e6r\u00f0ur mismunur \u00e1 hlutdeild sem f\u00e6r\u00f0 hefur veri\u00f0 \u00ed rekstrareikning vegna d\u00f3ttur- og hlutdeildarf\u00e9laga og \u00feeirri fj\u00e1rh\u00e6\u00f0 sem nemur m\u00f3tteknum ar\u00f0i e\u00f0a \u00feeim ar\u00f0i sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta. Bundin hlutdeild er leyst upp vi\u00f0 s\u00f6lu e\u00f0a ni\u00f0urlagningu eignarhlutar \u00ed d\u00f3ttur- e\u00f0a hlutdeildarf\u00e9lagi. 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 m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut er grunnhagna\u00f0ur \u00e1 hlut a.t.t. \u00feynningar vegna \u00fatistandandi kaupr\u00e9ttarsamninga. Hagna\u00f0ur \u00e1 hlut vegna \u00e1framhaldandi starfsemi 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.155.1172.320.555*Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1n2.859.3932.806.647Hagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,75 0,82 \u00deynntur hagna\u00f0ur \u00e1 hlut vegna \u00e1framhaldandi starfsemi 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.155.1172.320.555Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1n** 2.967.5862.935.061Hagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,73 0,79 Hagna\u00f0ur \u00e1 hlut vegna hagna\u00f0ar \u00e1rsins 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.142.0392.320.555*Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1nHagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,75 0,82 \u00deynntur hagna\u00f0ur \u00e1 hlut vegna hagna\u00f0ar \u00e1rsins 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.142.0392.320.555Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1n** 2.967.5862.935.061Hagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,72 0,79 Fj\u00f6ldihluta\u00ed\u00fe\u00fasundum** Fj\u00f6ldi hluta \u00ed \u00fe\u00fasundum a.t.t. \u00fatstandandi kaupr\u00e9tta",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__55": {
"value": "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 m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__54": {
"value": "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 m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut er grunnhagna\u00f0ur \u00e1 hlut a.t.t. \u00feynningar vegna \u00fatistandandi kaupr\u00e9ttarsamninga. Hagna\u00f0ur \u00e1 hlut vegna \u00e1framhaldandi starfsemi 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.155.1172.320.555*Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1n2.859.3932.806.647Hagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,75 0,82 \u00deynntur hagna\u00f0ur \u00e1 hlut vegna \u00e1framhaldandi starfsemi 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.155.1172.320.555Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1n** 2.967.5862.935.061Hagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,73 0,79 Hagna\u00f0ur \u00e1 hlut vegna hagna\u00f0ar \u00e1rsins 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.142.0392.320.555*Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1nHagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,75 0,82 \u00deynntur hagna\u00f0ur \u00e1 hlut vegna hagna\u00f0ar \u00e1rsins 2025-2026 2024-2025 Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu 2.142.0392.320.555Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1n** 2.967.5862.935.061Hagna\u00f0ur \u00e1 \u00fatistandandi hlut 0,72 0,79 Fj\u00f6ldihluta\u00ed\u00fe\u00fasundum** Fj\u00f6ldi hluta \u00ed \u00fe\u00fasundum a.t.t. \u00fatstandandi kaupr\u00e9tta",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__56": {
"value": "14. L\u00e1n 28.2.2026 28.2.2025 Langt\u00edmaskuldir \u00ed \u00edslenskum kr\u00f3num (ISK) 12.795.7015.562.449N\u00e6sta \u00e1rs afborgun (413.495)(338.958)Samtals langt\u00edmahluti 12.382.2055.223.491V\u00edxilskuldir \u00ed \u00edslenskum kr\u00f3num (ISK) 2.467.0422.754.104Vaxtaberandi skammt\u00edmaskuldir \u00ed bandar\u00edskum dollurum (USD) 151.912278.559Samtals vaxtaberandi skammt\u00edmaskuldir 2.618.9543.032.663N\u00e6sta \u00e1rs afborganir af langt\u00edmaskuldum 413.495338.958N\u00e6sta \u00e1rs afborganir leiguskuldbindinga 50.75227.720Samtals n\u00e6sta \u00e1rs afborgun langt\u00edmaskulda og leiguskuldbindingar 464.247366.678Fj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al skuldir vi\u00f0 l\u00e1nastofnanir, eru upphaflega metnar \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. Fj\u00e1rskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegar skuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar. Hluti langt\u00edmaskulda er h\u00e1\u00f0ur s\u00e9rst\u00f6kum vi\u00f0mi\u00f0unum um eigi\u00f0 f\u00e9, framleg\u00f0 og skuldsetningarhlutfall. \u00cd lok reikningsskila\u00e1rsins st\u00f3\u00f0ust allir l\u00e1naskilm\u00e1lar l\u00e1nasamninga. L\u00e1ntaka er flokku\u00f0 me\u00f0al skammt\u00edmaskulda nema samst\u00e6\u00f0an hafi \u00f3skilyrtan r\u00e9tt til a\u00f0 fresta uppgj\u00f6ri skuldarinnar \u00ed a.m.k. 12 m\u00e1nu\u00f0i eftir dagsetningu reikningsskila. F\u00e9lagi\u00f0 gaf \u00fat v\u00edxilskuldir \u00e1 t\u00edmabilinu sem eru \u00e1 gjalddaga innan 12 m\u00e1na\u00f0a. Allar langt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir eru \u00e1 \u00f3ver\u00f0trygg\u00f0um breytilegum v\u00f6xtum. Me\u00f0alvextir skulda \u00feann 28. febr\u00faar 2026 voru 9,2% (28. febr\u00faar 2025: 9,7%). A\u00f0rar skuldir, \u00fear me\u00f0 tali\u00f0, vi\u00f0skiptaskuldir, skuldir vi\u00f0 tengda a\u00f0ila, vir\u00f0isaukaskattur og a\u00f0rar skammt\u00edmaskuldir eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i sem jafnan samsvarar nafnvir\u00f0i \u00feeirra. Breytingar \u00e1 vaxtaberandi skuldum Vegna A\u00f0rar *1.3.2025 yfirt\u00f6ku Afborganir N\u00fdjar l\u00e1nt\u00f6kur breyt. 28.2.2026 Vaxtaberandi langt\u00edmaskuldir 5.562.449709.531(476.414)7.000.13512.795.701Vaxtaberandi skammt\u00edmaskuldir 3.032.663(5.460.000) 5.057.013(10.723)2.618.954Samtals 8.595.112709.531(5.936.414) 12.057.148(10.723)15.414.654Leiguskuldbindingar 123.626119.502(33.698)6.457215.888Samtals 8.718.738829.033(5.970.112) 12.057.148(4.266) 15.630.5421.3.2024 28.2.2025 Vaxtaberandi langt\u00edmaskuldir 4.984.337170.272(601.686)1.000.0009.5265.562.449Vaxtaberandi skammt\u00edmaskuldir 2.150.147(5.560.000) 6.367.08375.4323.032.663Samtals 7.134.484170.272 (6.161.686) 7.367.08384.9588.595.111Leiguskuldbindingar 144.525(25.907)5.008123.626Samtals 7.279.009170.272(6.187.593) 7.367.08389.9668.718.737*A\u00f0rarbreytingarinnihalda\u00fe\u00fd\u00f0ingarmun,\u00e1fallnavextiogver\u00f0b\u00e6tur.Afborganir af langt\u00edmaskuldum greinast \u00feannig: 28.2.2026 28.2.2025 Afborganir innan 12 m\u00e1na\u00f0a 413.495338.958Afborganir eftir 12-24 m\u00e1nu\u00f0i 1.479.742340.179Afborganir eftir 24-36 m\u00e1nu\u00f0i 2.266.1391.404.168Afborganir eftir 36-48 m\u00e1nu\u00f0i 260.936189.920Afborganir s\u00ed\u00f0ar 8.375.3883.289.224Samtals 12.795.701 5.562.449",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__57": {
"value": "Fj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al skuldir vi\u00f0 l\u00e1nastofnanir, eru upphaflega metnar \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. Fj\u00e1rskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegar skuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar. Hluti langt\u00edmaskulda er h\u00e1\u00f0ur s\u00e9rst\u00f6kum vi\u00f0mi\u00f0unum um eigi\u00f0 f\u00e9, framleg\u00f0 og skuldsetningarhlutfall. \u00cd lok reikningsskila\u00e1rsins st\u00f3\u00f0ust allir l\u00e1naskilm\u00e1lar l\u00e1nasamninga. L\u00e1ntaka er flokku\u00f0 me\u00f0al skammt\u00edmaskulda nema samst\u00e6\u00f0an hafi \u00f3skilyrtan r\u00e9tt til a\u00f0 fresta uppgj\u00f6ri skuldarinnar \u00ed a.m.k. 12 m\u00e1nu\u00f0i eftir dagsetningu reikningsskila. F\u00e9lagi\u00f0 gaf \u00fat v\u00edxilskuldir \u00e1 t\u00edmabilinu sem eru \u00e1 gjalddaga innan 12 m\u00e1na\u00f0a. Allar langt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir eru \u00e1 \u00f3ver\u00f0trygg\u00f0um breytilegum v\u00f6xtum. Me\u00f0alvextir skulda \u00feann 28. febr\u00faar 2026 voru 9,2% (28. febr\u00faar 2025: 9,7%). A\u00f0rar skuldir, \u00fear me\u00f0 tali\u00f0, vi\u00f0skiptaskuldir, skuldir vi\u00f0 tengda a\u00f0ila, vir\u00f0isaukaskattur og a\u00f0rar skammt\u00edmaskuldir eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i sem jafnan samsvarar nafnvir\u00f0i \u00feeirra.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__60": {
"value": "15. Tekjuskattsskuldbinding 2025-20262024-2025Sta\u00f0a \u00ed upphafi t\u00edmabils 2.771.3342.569.057Gjaldf\u00e6r\u00f0ur tekjuskattur 532.275706.703Vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum 231.40754.318Tekjuskattur til grei\u00f0slu (527.277)(560.552)\u00de\u00fd\u00f0ingarmunur 2.7231.807Sta\u00f0a \u00ed lok t\u00edmabils 3.010.4642.771.334Tekjuskattskuldbinding greinist \u00feannig \u00e1 eftirfarandi li\u00f0i: Varanlegir rekstrarfj\u00e1rmunir 1.558.3881.535.318\u00d3efnislegar eignir 1.607.1911.450.618Birg\u00f0ir 36.97831.315Vi\u00f0skiptakr\u00f6fur 15.160(2.500) Gengismunur (4.354) (920)Leigusamningar (2.508) (2.652) Yfirf\u00e6ranlegt skattalegt tap (200.049)(221.447)A\u00f0rir li\u00f0ir (342)(18.398)Samtals 3.010.4642.771.334Fresta\u00f0ur tekjuskattur af t\u00edmabundnum mismunum milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00ed samst\u00e6\u00f0ureikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndast vegna upphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1 reikningshaldslegan n\u00e9 skattskyldan hagna\u00f0 e\u00f0a tap. Fresta\u00f0ur tekjuskattur er \u00e1kvar\u00f0a\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 nota skatthlutf\u00f6ll sem hafa veri\u00f0 l\u00f6gleidd fyrir dagsetningu efnahagsreiknings e\u00f0a fyrir liggur a\u00f0 ver\u00f0i l\u00f6gleidd og v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar tengd frestu\u00f0 skattinneign er innleyst e\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp. Fresta\u00f0ar skattinneignir eru f\u00e6r\u00f0ar a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 unnt ver\u00f0i a\u00f0 n\u00fdta t\u00edmabundinn mismun \u00e1 m\u00f3ti skattalegum framt\u00ed\u00f0arhagna\u00f0i. Samst\u00e6\u00f0an hefur eignf\u00e6rt skatteign vegna yfirf\u00e6ranlegs skattalegs tap a\u00f0 fj\u00e1rh\u00e6\u00f0 1.000 millj. kr. sem rennur \u00fat \u00e1 t\u00edmabilinu 2027-2035. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__59": {
"value": "15. Tekjuskattsskuldbinding 2025-20262024-2025Sta\u00f0a \u00ed upphafi t\u00edmabils 2.771.3342.569.057Gjaldf\u00e6r\u00f0ur tekjuskattur 532.275706.703Vegna kaupa \u00e1 d\u00f3tturf\u00e9l\u00f6gum 231.40754.318Tekjuskattur til grei\u00f0slu (527.277)(560.552)\u00de\u00fd\u00f0ingarmunur 2.7231.807Sta\u00f0a \u00ed lok t\u00edmabils 3.010.4642.771.334Tekjuskattskuldbinding greinist \u00feannig \u00e1 eftirfarandi li\u00f0i: Varanlegir rekstrarfj\u00e1rmunir 1.558.3881.535.318\u00d3efnislegar eignir 1.607.1911.450.618Birg\u00f0ir 36.97831.315Vi\u00f0skiptakr\u00f6fur 15.160(2.500) Gengismunur (4.354) (920)Leigusamningar (2.508) (2.652) Yfirf\u00e6ranlegt skattalegt tap (200.049)(221.447)A\u00f0rir li\u00f0ir (342)(18.398)Samtals 3.010.4642.771.334Fresta\u00f0ur tekjuskattur af t\u00edmabundnum mismunum milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00ed samst\u00e6\u00f0ureikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndast vegna upphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1 reikningshaldslegan n\u00e9 skattskyldan hagna\u00f0 e\u00f0a tap. Fresta\u00f0ur tekjuskattur er \u00e1kvar\u00f0a\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 nota skatthlutf\u00f6ll sem hafa veri\u00f0 l\u00f6gleidd fyrir dagsetningu efnahagsreiknings e\u00f0a fyrir liggur a\u00f0 ver\u00f0i l\u00f6gleidd og v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar tengd frestu\u00f0 skattinneign er innleyst e\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp. Fresta\u00f0ar skattinneignir eru f\u00e6r\u00f0ar a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 unnt ver\u00f0i a\u00f0 n\u00fdta t\u00edmabundinn mismun \u00e1 m\u00f3ti skattalegum framt\u00ed\u00f0arhagna\u00f0i. Samst\u00e6\u00f0an hefur eignf\u00e6rt skatteign vegna yfirf\u00e6ranlegs skattalegs tap a\u00f0 fj\u00e1rh\u00e6\u00f0 1.000 millj. kr. sem rennur \u00fat \u00e1 t\u00edmabilinu 2027-2035. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__63": {
"value": "16. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir 28.2.202628.2.2025Innlendar vi\u00f0skiptaskuldir 1.560.5961.455.057Erlendar vi\u00f0skiptaskuldir 1.418.671990.057Samtals 2.979.2672.445.114\u00d3greidd laun og launatengd gj\u00f6ld 931.205644.670\u00d3greiddir \u00e1fallnir vextir 83.66537.170A\u00f0rar skuldir 2.571.0321.630.858Samtals 3.585.9022.312.697Vi\u00f0skiptaskuldir og hluti annarra skammt\u00edmaskuldir eru flokka\u00f0ar sem fj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00de\u00e6r eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru sl\u00edkar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 a\u00f0fer\u00f0 virkra vaxta. Fj\u00e1rskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__62": {
"value": "16. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir 28.2.202628.2.2025Innlendar vi\u00f0skiptaskuldir 1.560.5961.455.057Erlendar vi\u00f0skiptaskuldir 1.418.671990.057Samtals 2.979.2672.445.114\u00d3greidd laun og launatengd gj\u00f6ld 931.205644.670\u00d3greiddir \u00e1fallnir vextir 83.66537.170A\u00f0rar skuldir 2.571.0321.630.858Samtals 3.585.9022.312.697Vi\u00f0skiptaskuldir og hluti annarra skammt\u00edmaskuldir eru flokka\u00f0ar sem fj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00de\u00e6r eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru sl\u00edkar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 a\u00f0fer\u00f0 virkra vaxta. Fj\u00e1rskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__61": {
"value": "Vi\u00f0skiptaskuldir og hluti annarra skammt\u00edmaskuldir eru flokka\u00f0ar sem fj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00de\u00e6r eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru sl\u00edkar fj\u00e1rskuldir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 a\u00f0fer\u00f0 virkra vaxta. Fj\u00e1rskuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__65": {
"value": "17. Leigusamningar H\u00fasaleigur\u00e9ttindi greinast \u00feannig fr\u00e1 upphafi til loka reiknings\u00e1rs: 2025-2026 2024-2025 Sta\u00f0a \u00ed upphafi t\u00edmabils 110.366131.905Yfirteki\u00f0 me\u00f0 d\u00f3tturf\u00e9l\u00f6gum 119.502-Afskriftir(33.705)(26.547)Ver\u00f0b\u00e6tur 6.4575.008Sta\u00f0a \u00ed lok t\u00edmabils 202.620110.366Leiguskuldir greinast \u00feannig fr\u00e1 upphafi til loka reiknings\u00e1rs: 2025-20262024-2025Sta\u00f0a \u00ed upphafi t\u00edmabils 123.627144.525Yfirteki\u00f0 me\u00f0 d\u00f3tturf\u00e9l\u00f6gum 119.502-Afborganir (33.698)(25.907)Ver\u00f0b\u00e6tur 6.4575.008Sta\u00f0a \u00ed lok t\u00edmabils 215.888123.627Afborganir leiguskulda 28.2.202628.2.2025Afborganir innan \u00e1rsins (flokku\u00f0 me\u00f0al skammt\u00edmaskulda) 50.75227.721Afborganir eftir 1-2 \u00e1r 51.47529.314Afborganir eftir 2-3 \u00e1r 54.77930.998Afborganir eftir 3-4 \u00e1r 25.14232.779Afborganir eftir 4-5 \u00e1r 14.5162.815Afborganir s\u00ed\u00f0ar 19.225-Samtals 215.888123.627Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymisyfirliti 2025-2026 2024-2025 Grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l leiguskulda (fj\u00e1rm\u00f6gnunarhreyfing) 33.69825.907Vaxtagrei\u00f0slur af leiguskuldum (rekstrarhreyfing) 8.2597.444Samtals grei\u00f0slur vegna leigusamninga 41.95633.351Leigugrei\u00f0slur vegna st\u00e6rsta leigusamnings samst\u00e6\u00f0unnar eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 byggingav\u00edsit\u00f6lu. Samst\u00e6\u00f0an er a\u00f0ili a\u00f0 leigusamningum \u00e1 h\u00fasn\u00e6\u00f0i sem leigt er til skamms t\u00edma, \u00feeir samningar hafa \u00f3veruleg \u00e1hrif. Vi\u00f0 upphaflega skr\u00e1ningu metur samst\u00e6\u00f0an hvort samningur teljist vera leigusamningur e\u00f0a innihaldi leigusamning. Samst\u00e6\u00f0an skr\u00e1ir n\u00fdtingarr\u00e9tt til eignar og samsvarandi leiguskuldbindingu vegna allra leigusamninga, nema skammt\u00edmaleigu (til skemmri t\u00edma en 12 m\u00e1na\u00f0a) og fyrir leigueignir me\u00f0 l\u00e1gt vir\u00f0i \u00fear sem leigugrei\u00f0slur eru f\u00e6r\u00f0ar l\u00ednulega \u00e1 me\u00f0al rekstrargjalda yfir leigut\u00edmann. Leiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0 innbygg\u00f0um v\u00f6xtum \u00ed samningi, e\u00f0a ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9. Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu. Samst\u00e6\u00f0an endurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast e\u00f0a \u00feegar breytingar eru ger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningur er skr\u00e1\u00f0ur. N\u00fdtingarr\u00e9ttur er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar. Ef leigusamningur lei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 n\u00fdtingarr\u00e9ttar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 leigueign, \u00fe\u00e1 er n\u00fdtingar\u00e9ttur afskrifa\u00f0ur \u00e1 l\u00edft\u00edma leigueignar. N\u00fdtingarr\u00e9ttur er afskrifa\u00f0ur fr\u00e1 upphafsdegi leigusamnings.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__64": {
"value": "17. Leigusamningar H\u00fasaleigur\u00e9ttindi greinast \u00feannig fr\u00e1 upphafi til loka reiknings\u00e1rs: 2025-2026 2024-2025 Sta\u00f0a \u00ed upphafi t\u00edmabils 110.366131.905Yfirteki\u00f0 me\u00f0 d\u00f3tturf\u00e9l\u00f6gum 119.502-Afskriftir(33.705)(26.547)Ver\u00f0b\u00e6tur 6.4575.008Sta\u00f0a \u00ed lok t\u00edmabils 202.620110.366Leiguskuldir greinast \u00feannig fr\u00e1 upphafi til loka reiknings\u00e1rs: 2025-20262024-2025Sta\u00f0a \u00ed upphafi t\u00edmabils 123.627144.525Yfirteki\u00f0 me\u00f0 d\u00f3tturf\u00e9l\u00f6gum 119.502-Afborganir (33.698)(25.907)Ver\u00f0b\u00e6tur 6.4575.008Sta\u00f0a \u00ed lok t\u00edmabils 215.888123.627Afborganir leiguskulda 28.2.202628.2.2025Afborganir innan \u00e1rsins (flokku\u00f0 me\u00f0al skammt\u00edmaskulda) 50.75227.721Afborganir eftir 1-2 \u00e1r 51.47529.314Afborganir eftir 2-3 \u00e1r 54.77930.998Afborganir eftir 3-4 \u00e1r 25.14232.779Afborganir eftir 4-5 \u00e1r 14.5162.815Afborganir s\u00ed\u00f0ar 19.225-Samtals 215.888123.627Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymisyfirliti 2025-2026 2024-2025 Grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l leiguskulda (fj\u00e1rm\u00f6gnunarhreyfing) 33.69825.907Vaxtagrei\u00f0slur af leiguskuldum (rekstrarhreyfing) 8.2597.444Samtals grei\u00f0slur vegna leigusamninga 41.95633.351Leigugrei\u00f0slur vegna st\u00e6rsta leigusamnings samst\u00e6\u00f0unnar eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 byggingav\u00edsit\u00f6lu. Samst\u00e6\u00f0an er a\u00f0ili a\u00f0 leigusamningum \u00e1 h\u00fasn\u00e6\u00f0i sem leigt er til skamms t\u00edma, \u00feeir samningar hafa \u00f3veruleg \u00e1hrif. Vi\u00f0 upphaflega skr\u00e1ningu metur samst\u00e6\u00f0an hvort samningur teljist vera leigusamningur e\u00f0a innihaldi leigusamning. Samst\u00e6\u00f0an skr\u00e1ir n\u00fdtingarr\u00e9tt til eignar og samsvarandi leiguskuldbindingu vegna allra leigusamninga, nema skammt\u00edmaleigu (til skemmri t\u00edma en 12 m\u00e1na\u00f0a) og fyrir leigueignir me\u00f0 l\u00e1gt vir\u00f0i \u00fear sem leigugrei\u00f0slur eru f\u00e6r\u00f0ar l\u00ednulega \u00e1 me\u00f0al rekstrargjalda yfir leigut\u00edmann. Leiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0 innbygg\u00f0um v\u00f6xtum \u00ed samningi, e\u00f0a ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9. Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu. Samst\u00e6\u00f0an endurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast e\u00f0a \u00feegar breytingar eru ger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningur er skr\u00e1\u00f0ur. N\u00fdtingarr\u00e9ttur er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar. Ef leigusamningur lei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 n\u00fdtingarr\u00e9ttar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 leigueign, \u00fe\u00e1 er n\u00fdtingar\u00e9ttur afskrifa\u00f0ur \u00e1 l\u00edft\u00edma leigueignar. N\u00fdtingarr\u00e9ttur er afskrifa\u00f0ur fr\u00e1 upphafsdegi leigusamnings.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__66-1": {
"value": "18. Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum\u00c1 reiknings\u00e1rinu keypti Bera allt hlutaf\u00e9 \u00ed f\u00e9l\u00f6gunum Kjarnav\u00f6rum ehf., G\u00e6\u00f0abakstri ehf. og Ankra ehf. Samkv\u00e6mt lei\u00f0beiningum IFRS 3 Sameining f\u00e9laga er kaupa\u00f0fer\u00f0 beitt vi\u00f0 sameiningunarnar, og munu stj\u00f3rnendur Beru greina a\u00f0greinanlegar eignir og skuldir f\u00e9laganna \u00e1samt hlutdeild minnihluta. Eignir og skuldir eru metnar \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, en kaupver\u00f0s\u00fatdeilingu var ekki loki\u00f0 vi\u00f0 sam\u00feykkt \u00feessa \u00e1rsreiknings. Bera n\u00fdtir s\u00e9r \u00e1kv\u00e6\u00f0i \u00ed IFRS 3 um br\u00e1\u00f0abirg\u00f0a kaupver\u00f0s\u00fatdeilingu sem heimilar a\u00f0 \u00fatdeiling s\u00e9 a\u00f0l\u00f6gu\u00f0 allt a\u00f0 12 m\u00e1nu\u00f0um eftir yfirt\u00f6kudag, en \u00fe\u00f3 a\u00f0eins mi\u00f0a\u00f0 vi\u00f0 uppl\u00fdsingar um a\u00f0st\u00e6\u00f0ur sem voru til sta\u00f0ar \u00e1 yfirt\u00f6kudegi. Ni\u00f0urst\u00f6\u00f0ur br\u00e1\u00f0abirg\u00f0akaupver\u00f0s\u00fatdeilingar m\u00e1 sj\u00e1 h\u00e9r a\u00f0 ne\u00f0an. Kjarnav\u00f6rur* G\u00e6\u00f0abakstur Ankra Samtals Varanlegir rekstrarfj\u00e1rmunir 351.3381.899.582-2.250.920\u00d3efnislegar eignir 6.440312768.941775.693Leigueignir 91.74527.757-119.502Langt\u00edmakr\u00f6fur 244.3362.336-246.672V\u00f6rubirg\u00f0ir 512.527151.009-663.536Vi\u00f0skiptakr\u00f6fur 305.926294.10169.889669.916A\u00f0rar skammt\u00edmakr\u00f6fur 69.39012.80829.054111.252Handb\u00e6rt f\u00e9 499.649220.403146.785866.837Eignir samtals 2.081.3512.608.3081.014.6695.704.328Vaxtaberandi skuldir -640.946-640.946Leiguskuldir 91.74527.757-119.502Tekjuskattsskuldbinding 13.74689.254128.407231.407Vi\u00f0skiptaskuldir 193.286150.57443.467387.327A\u00f0rar skammt\u00edmaskuldir 575.557341.42839.474956.459Skuldir samtals 874.3361.249.959211.3482.335.642Hreinar eignir 1.207.015 1.358.348 803.321 3.368.686\u00datlei\u00f0sla \u00e1 yfirver\u00f0i Kaupver\u00f0 4.483.8412.931.510803.3218.218.672Hlutdeild minnihluta 95.0450095.045Samtals 4.578.8862.931.510803.3218.313.717Gangvir\u00f0i hreinna eigna 1.207.0151.358.348803.3213.368.683Mismunur (vi\u00f0skiptavild) 3.371.8721.573.16204.945.034Sj\u00f3\u00f0streymi vi\u00f0 kaupin Grei\u00f0sla \u00ed handb\u00e6ru f\u00e9 (4.483.841) (2.931.510) (803.321)(8.218.672) Handb\u00e6rt f\u00e9 vi\u00f0 yfirt\u00f6ku 499.649220.403146.785866.837Hreint sj\u00f3\u00f0streymi (3.984.192) (2.711.107) (656.536)(7.351.835) *Eignir og skuldir \u00cdsb\u00fa\u00f0ar Vesturb\u00e6jar eru me\u00f0taldar \u00ed t\u00f6lum fyrir Kjarnav\u00f6rur. \u00de\u00e6r eru f\u00e6r\u00f0ar undir eignum og skuldum flokka\u00f0ar til s\u00f6lu \u00ed efnahagsreikningi. Kaup\u00e1Kjarnav\u00f6rumehf.\u00cd febr\u00faar 2025 undirrita\u00f0i Bera samkomulag um kaup \u00e1 \u00f6llu hlutaf\u00e9 \u00ed Kjarnav\u00f6rum ehf. Kaupin voru h\u00e1\u00f0 sam\u00feykki Samkeppniseftirlitsins, sem f\u00e9kkst undir lok n\u00f3vember og yfirt\u00f6kudagur mi\u00f0ast vi\u00f0 1. desember 2025. D\u00f3tturf\u00e9l\u00f6g Kjarnavara eru Nonni litli ehf. (66,67%), Innbak ehf. (59,03%) og \u00cdsb\u00fa\u00f0 Vesturb\u00e6jar ehf. (100%). Samst\u00e6\u00f0a Kjarnavara er einn st\u00e6rsti framlei\u00f0andi landsins \u00ed s\u00f3sum, sultum, grautum og smj\u00f6rl\u00edki. Bera hefur sett \u00cdsb\u00fa\u00f0 Vesturb\u00e6jar \u00ed s\u00f6luferli og er rekstur f\u00e9lagsins f\u00e6r\u00f0ur undir li\u00f0num Afl\u00f6g\u00f0 starfsemi \u00ed rekstrarreikningi , eignir \u00feess s\u00fdndar undir li\u00f0num Eignir flokka\u00f0ar til s\u00f6lu \u00ed efnahagsreikningi og skuldir flokka\u00f0ar undir li\u00f0num Skuldir sem tengjast eignum til s\u00f6lu. Kaupver\u00f0 \u00e1 Kjarnav\u00f6rum nam 4.484 millj. kr. og var greitt me\u00f0 handb\u00e6ru f\u00e9. Kaup\u00e1G\u00e6\u00f0abakstriehf.\u00cd jan\u00faar 2025 undirrita\u00f0i Bera samkomulag um kaup \u00e1 \u00f6llu hlutaf\u00e9 \u00ed G\u00e6\u00f0abakstri ehf. Kaupin voru h\u00e1\u00f0 sam\u00feykki Samkeppniseftirlitsins, sem f\u00e9kkst undir lok n\u00f3vember og yfirt\u00f6kudagur mi\u00f0ast vi\u00f0 1. desember 2025. G\u00e6\u00f0abakstur er lei\u00f0andi a\u00f0ili \u00ed brau\u00f0ger\u00f0 \u00e1 \u00cdslandi og fellur rekstur \u00feess vel a\u00f0 kjarnastyrkleika Beru \u00ed v\u00f6rumerkjauppbyggingu, en f\u00e9lagi\u00f0 \u00e1 fj\u00f6lm\u00f6rg vel \u00feekkt v\u00f6rumerki \u00e1 innanlandsmarka\u00f0i. Einnig n\u00e1st fram t\u00f6luver\u00f0 samleg\u00f0ar\u00e1hrif \u00ed s\u00f6lu, dreifingu, innkaupum og v\u00f6ru\u00fer\u00f3un. Kaupver\u00f0 \u00e1 G\u00e6\u00f0abakstri nam 2.932 millj. kr. og var greitt me\u00f0 handb\u00e6ru f\u00e9. Kaup \u00e1 Ankra ehf. Vi\u00f0 upphaf fj\u00e1rhags\u00e1rsins undirrita\u00f0i Bera samkomulag um kaup \u00e1 \u00f6llu hlutaf\u00e9 \u00ed Ankra ehf. sem hefur s\u00e9\u00f0 Beru fyrir kollageni s\u00ed\u00f0an 2019 fyrir framlei\u00f0slu \u00e1 virknidrykknum Collab. Yfirt\u00f6kudagur mi\u00f0ast vi\u00f0 1. mars 2025. Kaupver\u00f0i\u00f0 nam 803 millj. kr. og hefur veri\u00f0 greitt \u00ed handb\u00e6ru f\u00e9. \u00c1hrif \u00e1 rekstrarreikning t\u00edmabilsins Gjaldf\u00e6r\u00f0ur kostna\u00f0ur vi\u00f0 kaup \u00e1 f\u00e9l\u00f6gunum nam 33,6 millj. kr. og er f\u00e6r\u00f0ur \u00e1 me\u00f0al annars rekstrarkostna\u00f0ar \u00ed rekstrarreikningi. \u00c1hrif \u00e1 rekstrarreikning t\u00edmabilsins F\u00e9l\u00f6gin eru me\u00f0talin \u00ed rekstri samst\u00e6\u00f0unnar fr\u00e1 yfirt\u00f6kudegi \u00feeirra. \u00c1hrif \u00feeirra \u00e1 rekstrartekjur samst\u00e6\u00f0unnar n\u00e1mu 1.495 millj. kr. og \u00e1hrif \u00e1 hagna\u00f0 af \u00e1framhaldandi starfsemi 117,6 millj. kr. hagna\u00f0ur. \u00c1hrif \u00cdsb\u00fa\u00f0ar Vesturb\u00e6jar koma fram undir aflag\u00f0ri starfsemi. 19. Tengdir a\u00f0ilar Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila greinast \u00feannig: 2025-2026 2024-2025 Seldar v\u00f6rur og \u00fej\u00f3nusta 5.8079.423Keyptar v\u00f6rur og \u00fej\u00f3nusta 26.48127.228Vi\u00f0skiptakr\u00f6fur 59100Vi\u00f0skiptaskuldir 11.1075.030Tengdir a\u00f0ilar eru \u00feeir sem eiga 20% e\u00f0a meira \u00ed f\u00e9laginu, hlutdeildarf\u00e9l\u00f6g, d\u00f3tturf\u00e9l\u00f6g, stj\u00f3rnarmenn og n\u00e1nir fj\u00f6lskyldume\u00f0limir, framkv\u00e6mdastj\u00f3ri, forstj\u00f3ri \u00e1samt m\u00f6kum \u00feeirra og fj\u00e1rhagslega tengdum a\u00f0ilum. Vi\u00f0skipti milli f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru skilgreind sem tengdir a\u00f0ilar, hafa veri\u00f0 f\u00e6r\u00f0 \u00fat \u00ed samst\u00e6\u00f0ureikningsskilum og ekki tekin me\u00f0 \u00ed \u00feessari sk\u00fdringu. Laun og \u00f6nnur hlunnindi forstj\u00f3ra, lykilstj\u00f3rnenda og stj\u00f3rnar greinast \u00feannig: \u00c1rangurstengd M\u00f3tframlag \u00ed Kaupr\u00e9ttur 2025-2026 Laun Hlunnindi Hlutafj\u00e1reign laun l\u00edfeyrissj\u00f3\u00f0 a\u00f0 hlutum Bogi \u00de\u00f3r Siguroddsson, stj\u00f3rnarforma\u00f0ur 10.2601.180602.795Magn\u00fas \u00c1rnason, varaforma\u00f0ur 7.911910785Rannveig Eir Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5.870675113.109Ger\u00f0ur Huld Arinbjarnard\u00f3ttir, stj\u00f3rnarma\u00f0ur 6.370733Sigr\u00ed\u00f0ur El\u00edn Sigf\u00fasd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6.370364Andri \u00de\u00f3r Gu\u00f0mundsson, forstj\u00f3ri 58.7472.3777.88214.362118.7695.750Lykilstj\u00f3rnendur (9)* 222.11910.48229.78835.92317.40536.538*Umera\u00f0r\u00e6\u00f0a6stj\u00f3rnendurhj\u00e1Beruogframkv\u00e6mdastj\u00f3raDan\u00f3lehf.,G\u00e6\u00f0abakstursehfogKjarnavaraehfe\u00f0aalls9lykilstj\u00f3rnendur.Framkv\u00e6mdastj\u00f3rarG\u00e6\u00f0abakstursogKjarnavaravoru\u00ed3m\u00e1nu\u00f0i\u00edsamst\u00e6\u00f0uBeruhf..Sigr\u00ed\u00f0urEl\u00ednogGer\u00f0urHulderunefndarmenn\u00edendursko\u00f0unarnefnd.RannveigEirogMagn\u00faserunefndarmenn\u00edstarfskjaranefnd.\u00c1rangurstengd M\u00f3tframlag \u00ed Kaupr\u00e9ttur 2024-2025 Laun Hlunnindi Hlutafj\u00e1reign laun l\u00edfeyrissj\u00f3\u00f0 a\u00f0 hlutum Bogi \u00de\u00f3r Siguroddsson, stj\u00f3rnarforma\u00f0ur 7.711 887 602.795 Magn\u00fas \u00c1rnason, varaforma\u00f0ur 7.048 811 785 Rannveig Eir Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5.510 634 113.109 Ger\u00f0ur Huld Arinbjarnard\u00f3ttir, stj\u00f3rnarma\u00f0ur 5.936 683 Sigr\u00ed\u00f0ur El\u00edn Sigf\u00fasd\u00f3ttir, stj\u00f3rnarma\u00f0ur 4.785 550 Okt\u00f3 Einarsson, fyrrv. stj\u00f3rnarforma\u00f0ur 3.240 373 39.545 Hermann M\u00e1r \u00de\u00f3risson, fyrrv. varaforma\u00f0ur 1.815 209 Andri \u00de\u00f3r Gu\u00f0mundsson, forstj\u00f3ri 56.9242.6414.73013.256118.7698.000Lykilstj\u00f3rnendur (8)* 231.68710.27015.47535.47314.80248.575*Umera\u00f0r\u00e6\u00f0a6stj\u00f3rnendurhj\u00e1m\u00f3\u00f0urf\u00e9lagiBeru,framkv\u00e6mdastj\u00f3raDan\u00f3lehf.ogeinnfyrrverandilykilstj\u00f3rnandae\u00f0aalls\u00e1ttalykilstj\u00f3rnendur.Sigr\u00ed\u00f0urEl\u00ednogGer\u00f0urHulderunefndarmenn\u00edendursko\u00f0unarnefnd.RannveigEirogMagn\u00faserunefndarmenn\u00edstarfskjaranefnd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__67": {
"value": "19. Tengdir a\u00f0ilar Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila greinast \u00feannig: 2025-2026 2024-2025 Seldar v\u00f6rur og \u00fej\u00f3nusta 5.8079.423Keyptar v\u00f6rur og \u00fej\u00f3nusta 26.48127.228Vi\u00f0skiptakr\u00f6fur 59100Vi\u00f0skiptaskuldir 11.1075.030Tengdir a\u00f0ilar eru \u00feeir sem eiga 20% e\u00f0a meira \u00ed f\u00e9laginu, hlutdeildarf\u00e9l\u00f6g, d\u00f3tturf\u00e9l\u00f6g, stj\u00f3rnarmenn og n\u00e1nir fj\u00f6lskyldume\u00f0limir, framkv\u00e6mdastj\u00f3ri, forstj\u00f3ri \u00e1samt m\u00f6kum \u00feeirra og fj\u00e1rhagslega tengdum a\u00f0ilum. Vi\u00f0skipti milli f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru skilgreind sem tengdir a\u00f0ilar, hafa veri\u00f0 f\u00e6r\u00f0 \u00fat \u00ed samst\u00e6\u00f0ureikningsskilum og ekki tekin me\u00f0 \u00ed \u00feessari sk\u00fdringu. Laun og \u00f6nnur hlunnindi forstj\u00f3ra, lykilstj\u00f3rnenda og stj\u00f3rnar greinast \u00feannig: \u00c1rangurstengd M\u00f3tframlag \u00ed Kaupr\u00e9ttur 2025-2026 Laun Hlunnindi Hlutafj\u00e1reign laun l\u00edfeyrissj\u00f3\u00f0 a\u00f0 hlutum Bogi \u00de\u00f3r Siguroddsson, stj\u00f3rnarforma\u00f0ur 10.2601.180602.795Magn\u00fas \u00c1rnason, varaforma\u00f0ur 7.911910785Rannveig Eir Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5.870675113.109Ger\u00f0ur Huld Arinbjarnard\u00f3ttir, stj\u00f3rnarma\u00f0ur 6.370733Sigr\u00ed\u00f0ur El\u00edn Sigf\u00fasd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6.370364Andri \u00de\u00f3r Gu\u00f0mundsson, forstj\u00f3ri 58.7472.3777.88214.362118.7695.750Lykilstj\u00f3rnendur (9)* 222.11910.48229.78835.92317.40536.538*Umera\u00f0r\u00e6\u00f0a6stj\u00f3rnendurhj\u00e1Beruogframkv\u00e6mdastj\u00f3raDan\u00f3lehf.,G\u00e6\u00f0abakstursehfogKjarnavaraehfe\u00f0aalls9lykilstj\u00f3rnendur.Framkv\u00e6mdastj\u00f3rarG\u00e6\u00f0abakstursogKjarnavaravoru\u00ed3m\u00e1nu\u00f0i\u00edsamst\u00e6\u00f0uBeruhf..Sigr\u00ed\u00f0urEl\u00ednogGer\u00f0urHulderunefndarmenn\u00edendursko\u00f0unarnefnd.RannveigEirogMagn\u00faserunefndarmenn\u00edstarfskjaranefnd.\u00c1rangurstengd M\u00f3tframlag \u00ed Kaupr\u00e9ttur 2024-2025 Laun Hlunnindi Hlutafj\u00e1reign laun l\u00edfeyrissj\u00f3\u00f0 a\u00f0 hlutum Bogi \u00de\u00f3r Siguroddsson, stj\u00f3rnarforma\u00f0ur 7.711 887 602.795 Magn\u00fas \u00c1rnason, varaforma\u00f0ur 7.048 811 785 Rannveig Eir Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5.510 634 113.109 Ger\u00f0ur Huld Arinbjarnard\u00f3ttir, stj\u00f3rnarma\u00f0ur 5.936 683 Sigr\u00ed\u00f0ur El\u00edn Sigf\u00fasd\u00f3ttir, stj\u00f3rnarma\u00f0ur 4.785 550 Okt\u00f3 Einarsson, fyrrv. stj\u00f3rnarforma\u00f0ur 3.240 373 39.545 Hermann M\u00e1r \u00de\u00f3risson, fyrrv. varaforma\u00f0ur 1.815 209 Andri \u00de\u00f3r Gu\u00f0mundsson, forstj\u00f3ri 56.9242.6414.73013.256118.7698.000Lykilstj\u00f3rnendur (8)* 231.68710.27015.47535.47314.80248.575*Umera\u00f0r\u00e6\u00f0a6stj\u00f3rnendurhj\u00e1m\u00f3\u00f0urf\u00e9lagiBeru,framkv\u00e6mdastj\u00f3raDan\u00f3lehf.ogeinnfyrrverandilykilstj\u00f3rnandae\u00f0aalls\u00e1ttalykilstj\u00f3rnendur.Sigr\u00ed\u00f0urEl\u00ednogGer\u00f0urHulderunefndarmenn\u00edendursko\u00f0unarnefnd.RannveigEirogMagn\u00faserunefndarmenn\u00edstarfskjaranefnd.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__72": {
"value": "20. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring Starfsemi Beru hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendra gjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring Beru mi\u00f0ar m.a. a\u00f0 \u00fev\u00ed a\u00f0 greina, meta og st\u00fdra \u00feessum \u00e1h\u00e6ttu\u00fe\u00e1ttum. Stj\u00f3rn og forstj\u00f3ri m\u00f3\u00f0urf\u00e9lagsins hafa eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva, skilgreina og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setja vi\u00f0mi\u00f0 um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. A\u00f0fer\u00f0ir vi\u00f0 \u00e1h\u00e6ttust\u00fdringu eru yfirfarnar reglulega til a\u00f0 endurspegla breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um og starfsemi samst\u00e6\u00f0unnar. \u00dea\u00f0 getur haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi. Fj\u00e1reignir og fj\u00e1rskuldir greinast \u00e1 eftirfarandi h\u00e1tt: Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i 28.2.2026 28.2.2025 Skuldabr\u00e9f 730.795819.973Vi\u00f0skiptakr\u00f6fur 4.144.8763.450.185A\u00f0rar skammt\u00edmakr\u00f6fur 111.22143.669Handb\u00e6rt f\u00e9 2.503.6601.273.246Samtals 7.490.5525.587.073Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru sl\u00edkar fj\u00e1reignir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Fj\u00e1reignir samst\u00e6\u00f0unnar sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru skuldabr\u00e9f og langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur, kr\u00f6fur \u00e1 hlutdeildarf\u00e9lag og handb\u00e6rt f\u00e9. Fj\u00e1reignir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Fj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i 28.2.2026 28.2.2025 Vi\u00f0skiptaskuldir 2.979.2672.445.114A\u00f0rar skammt\u00edmaskuldir 3.585.9022.312.697Langt\u00edmaskuldir 12.382.2055.223.491Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir og n\u00e6sta \u00e1rs afborgun langt\u00edmaskulda 3.032.4493.371.620Leiguskuldbinding 215.888123.626Samtals 22.195.71013.476.549Gjaldmi\u00f0la\u00e1h\u00e6tta Gjaldmi\u00f0la\u00e1h\u00e6tta er talin vera fj\u00e1rhagslegur \u00e1h\u00e6ttu\u00fe\u00e1ttur \u00ed rekstri samst\u00e6\u00f0unnar. Gjaldmi\u00f0la\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar \u00ed tengslum vi\u00f0 handb\u00e6rt f\u00e9, erlend innkaup og \u00fatflutning, eignarhlut \u00ed hlutdeildarf\u00e9l\u00f6gum og gjaldmi\u00f0laskiptasamninga. Markmi\u00f0 me\u00f0 st\u00fdringu gjaldmi\u00f0la\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. B\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem h\u00e1\u00f0ar eru gengis\u00e1h\u00e6ttu greinist \u00feannig: 2025-2026 EUR DKK NOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 71.847101.67800Handb\u00e6rt f\u00e9 12.1491167046Vi\u00f0skiptaskuldir (621.598)(350.853)(114.735)(108.467)(537.602)(249.059)(114.031)(108.461)2024-2025 EUR DKKNOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 46.26161.90308.301Handb\u00e6rt f\u00e9 2.6302.5342.6470Vi\u00f0skiptaskuldir (487.756)(146.207)(74.661)(103.779)(438.864)(81.770)(72.014)(95.478)N\u00e6mnigreining Styrking kr\u00f3nunnar (ISK) um 10% gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum \u00ed lok reikningsskilat\u00edmabilsins hef\u00f0i breytt afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir. Veiking kr\u00f3nunnar hef\u00f0i haft samsvarandi \u00e1hrif \u00ed \u00f6fuga \u00e1tt. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. 2025-20262024-2025EUR 53.76043.886DKK 24.9068.177NOK 11.4037.201A\u00f0rir gjaldmi\u00f0lar 10.8469.548100.91568.81320. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald) Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6tta Vaxta\u00e1h\u00e6tta er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0streymi fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar muni sveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum. Gengishreyfingar, ver\u00f0b\u00f3lga og ver\u00f0b\u00f3lguv\u00e6ntingar kunna a\u00f0 hafa \u00e1hrif a vaxtastig og \u00fear me\u00f0 fj\u00e1rmagnsli\u00f0i samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 vaxta\u00e1h\u00e6ttu vegna vaxtagrei\u00f0slna af skuldum og vaxtaberandi eignum. Langt\u00edmaskuldir f\u00e9lagsins \u00ed \u00edslenskum kr\u00f3num bera breytilega vexti en \u00fatgefnir v\u00edxlar og vaxtaberandi skuldir \u00ed bandar\u00edkjadollar bera fasta vexti. Vaxtaberandi fj\u00e1reignir samst\u00e6\u00f0unnar bera breytilega e\u00f0a fasta vexti til skamms t\u00edma. Mi\u00f0a\u00f0 vi\u00f0 st\u00f6\u00f0u \u00ed \u00e1rslok hef\u00f0u \u00e1hrif 1% h\u00e6kkunar vaxta \u00e1 vaxtagj\u00f6ld veri\u00f0 154 millj. kr. til h\u00e6kkunar (1% l\u00e6kkun vaxta hef\u00f0i \u00f6fug \u00e1hrif) (2024: 86 millj. kr.). \u00c1h\u00e6tta var\u00f0andi endurfj\u00e1rm\u00f6gnun er alltaf til sta\u00f0ar hj\u00e1 f\u00e9l\u00f6gum sem eru fj\u00e1rm\u00f6gnu\u00f0 me\u00f0 l\u00e1nt\u00f6kum. B\u00e6\u00f0i er til sta\u00f0ar h\u00e6tta \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an n\u00e1i ekki a\u00f0 fj\u00e1rmagna sig \u00e1 samb\u00e6rilegum e\u00f0a betri kj\u00f6rum og \u00e1\u00f0ur og einnig h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0unni takist ekki a\u00f0 endurfj\u00e1rmagna l\u00e1n s\u00edn fyrir gjalddaga e\u00f0a semja um \u00e1framhaldandi fj\u00e1rm\u00f6gnun og geti \u00fev\u00ed m\u00f6gulega ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta / \u00datl\u00e1na\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 samst\u00e6\u00f0an ver\u00f0i fyrir fj\u00e1rhagslegu tapi ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed vi\u00f0skiptum getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er vegna handb\u00e6rs fj\u00e1rs, vi\u00f0skiptakrafna, krafna \u00e1 tengda a\u00f0ila, skuldabr\u00e9faeignar og annarra skammt\u00edmakrafna og r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi m\u00f3ta\u00f0ila. Stj\u00f3rnendur samst\u00e6\u00f0unnar fylgjast me\u00f0 innheimtu vi\u00f0skiptakrafna og skuldabr\u00e9faeignar me\u00f0 reglubundnum h\u00e6tti og eru \u00fe\u00e6r fj\u00e1reignir f\u00e6r\u00f0ar ni\u00f0ur ef tali\u00f0 er a\u00f0 \u00fe\u00e6r muni ekki innheimtast a\u00f0 fullu. Samst\u00e6\u00f0an beitir a\u00f0fer\u00f0um, sem tilgreindar eru \u00ed sk\u00fdringu 12, vi\u00f0 a\u00f0 meta vi\u00f0skiptakr\u00f6fur og hugsanlega vir\u00f0isr\u00fdrnun \u00feeirra. \u00cd \u00feeirri sk\u00fdringu er a\u00f0 finna uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu \u00feeirra. \u00cd \u00e1rslok er \u00f3verulegur hluti krafna \u00ed vanskilum. S\u00f6gulegt tap vi\u00f0skiptakrafna er afar l\u00e1gt. Mesta m\u00f6gulega tap vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem greinist \u00feannig: 28.2.2026 29.2.2025 Skuldabr\u00e9faeign 730.795819.973Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 4.256.0973.493.854Handb\u00e6rt f\u00e9 2.503.6601.273.246Samtals 7.490.5525.587.073Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta getur leitt til beins e\u00f0a \u00f3beins taps sem getur or\u00f0i\u00f0 vegna fj\u00f6lda \u00fe\u00e1tta \u00ed starfsemi samst\u00e6\u00f0unnar. Me\u00f0al \u00e1h\u00e6ttu\u00fe\u00e1tta er vinna starfsmanna samst\u00e6\u00f0unnar, t\u00e6kni og skipulag sem beitt er, og ytri \u00fe\u00e6ttir a\u00f0rir en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6tta. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 \u00e1h\u00e6ttu vegna ver\u00f0breytinga \u00e1 a\u00f0keyptri v\u00f6ru og \u00fej\u00f3nustu. Stj\u00f3rn og stj\u00f3rnendur samst\u00e6\u00f0unnar leitast vi\u00f0 a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap og til a\u00f0 vernda or\u00f0st\u00edr hennar. Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu er me\u00f0al annars komi\u00f0 \u00e1 vi\u00f0eigandi innra eftirliti me\u00f0 a\u00f0skilna\u00f0i starfa, eftirliti me\u00f0 vi\u00f0skiptum, \u00fej\u00e1lfun starfsmanna, eftirlit me\u00f0 fylgni vi\u00f0 l\u00f6g og reglur, skipul\u00f6g\u00f0um og skr\u00e1\u00f0um verkferlum og keyptum tryggingum \u00feegar vi\u00f0 \u00e1. Stj\u00f3rnendur framkv\u00e6ma \u00e1h\u00e6ttumat \u00e1rlega og leggja \u00fat a\u00f0ger\u00f0ir til a\u00f0 l\u00e1gmarka rekstrar\u00e1h\u00e6ttu. Eiginfj\u00e1rst\u00fdring \u00dea\u00f0 er stefna stj\u00f3rnar f\u00e9lagsins a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00ed framt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar. Eiginfj\u00e1rhlutfall samst\u00e6\u00f0unnar var um 42% \u00ed lok fj\u00e1rhags\u00e1rsins (28.2.2025: 49%). 20. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald) Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0spor samst\u00e6\u00f0unnar. Lausafj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar er sterk eins og sj\u00e1 m\u00e1 af efnahagsreikningi og er \u00fea\u00f0 stefna samst\u00e6\u00f0unnar a\u00f0 halda \u00feeirri st\u00f6\u00f0u sterkri. Handb\u00e6rt f\u00e9 28.2.2026 nam um 2.504 millj. kr. (28.2.2025: 1.273 millj. kr.) og hefur samst\u00e6\u00f0an m\u00f6guleika \u00e1 skammt\u00edmal\u00e1nal\u00ednum ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an leitast vi\u00f0 a\u00f0 eiga n\u00e6gt f\u00e9 til \u00feess a\u00f0 standa straum af afborgunum l\u00e1na. Minnki a\u00f0gangur samst\u00e6\u00f0unnar a\u00f0 lausaf\u00e9 getur \u00fea\u00f0 haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 sj\u00f3\u00f0streymi og afkomu og \u00fear me\u00f0 getu samst\u00e6\u00f0unnar til a\u00f0 standa vi\u00f0 skuldbindingar s\u00ednar. Eftirfarandi yfirlit s\u00fdnir fj\u00e1rskuldir samst\u00e6\u00f0unnar og \u00f3n\u00favirt framt\u00ed\u00f0ar sj\u00f3\u00f0fl\u00e6\u00f0i vegna \u00feeirra skulda. Fj\u00e1rfl\u00e6\u00f0i mi\u00f0ast vi\u00f0 kj\u00f6r l\u00e1nasamninga \u00ed \u00e1rslok. Umsami\u00f0 28.2.2026 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r 2-5 \u00e1r Meira en 5 \u00e1r Langt\u00edmaskuldir 12.795.70115.335.186931.2333.856.8866.774.7903.772.277Vaxtaberandi skammt\u00edmask. 2.618.9542.671.9122.671.912Leiguskuldbindingar 215.888243.27363.89358.745108.45112.184Vi\u00f0skiptaskuldir 2.979.2672.979.2672.979.267A\u00f0rar skammt\u00edmaskuldir 3.585.9023.585.9023.585.902Samtals 22.195.71224.815.53910.232.2063.915.6316.883.2413.784.461Umsami\u00f0 28.2.2025 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r2-5 \u00e1rMeira en 5 \u00e1r Langt\u00edmaskuldir 5.562.4499.734.499868.304848.4702.818.8855.198.840Vaxtaberandi skammt\u00edmask. 3.032.6633.098.5593.098.559Leiguskuldbindingar 123.627171.29332.85332.85368.44337.145Vi\u00f0skiptaskuldir 2.445.1142.445.1142.445.114A\u00f0rar skammt\u00edmaskuldir 2.312.6972.312.6972.312.697Samtals 13.476.54917.762.1628.757.526881.3232.887.3285.235.985",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__71": {
"value": "20. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring Starfsemi Beru hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendra gjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring Beru mi\u00f0ar m.a. a\u00f0 \u00fev\u00ed a\u00f0 greina, meta og st\u00fdra \u00feessum \u00e1h\u00e6ttu\u00fe\u00e1ttum. Stj\u00f3rn og forstj\u00f3ri m\u00f3\u00f0urf\u00e9lagsins hafa eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva, skilgreina og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setja vi\u00f0mi\u00f0 um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. A\u00f0fer\u00f0ir vi\u00f0 \u00e1h\u00e6ttust\u00fdringu eru yfirfarnar reglulega til a\u00f0 endurspegla breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um og starfsemi samst\u00e6\u00f0unnar. \u00dea\u00f0 getur haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi. Fj\u00e1reignir og fj\u00e1rskuldir greinast \u00e1 eftirfarandi h\u00e1tt: Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i 28.2.2026 28.2.2025 Skuldabr\u00e9f 730.795819.973Vi\u00f0skiptakr\u00f6fur 4.144.8763.450.185A\u00f0rar skammt\u00edmakr\u00f6fur 111.22143.669Handb\u00e6rt f\u00e9 2.503.6601.273.246Samtals 7.490.5525.587.073Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru sl\u00edkar fj\u00e1reignir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Fj\u00e1reignir samst\u00e6\u00f0unnar sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru skuldabr\u00e9f og langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur, kr\u00f6fur \u00e1 hlutdeildarf\u00e9lag og handb\u00e6rt f\u00e9. Fj\u00e1reignir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Fj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i 28.2.2026 28.2.2025 Vi\u00f0skiptaskuldir 2.979.2672.445.114A\u00f0rar skammt\u00edmaskuldir 3.585.9022.312.697Langt\u00edmaskuldir 12.382.2055.223.491Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir og n\u00e6sta \u00e1rs afborgun langt\u00edmaskulda 3.032.4493.371.620Leiguskuldbinding 215.888123.626Samtals 22.195.71013.476.549Gjaldmi\u00f0la\u00e1h\u00e6tta Gjaldmi\u00f0la\u00e1h\u00e6tta er talin vera fj\u00e1rhagslegur \u00e1h\u00e6ttu\u00fe\u00e1ttur \u00ed rekstri samst\u00e6\u00f0unnar. Gjaldmi\u00f0la\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar \u00ed tengslum vi\u00f0 handb\u00e6rt f\u00e9, erlend innkaup og \u00fatflutning, eignarhlut \u00ed hlutdeildarf\u00e9l\u00f6gum og gjaldmi\u00f0laskiptasamninga. Markmi\u00f0 me\u00f0 st\u00fdringu gjaldmi\u00f0la\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. B\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem h\u00e1\u00f0ar eru gengis\u00e1h\u00e6ttu greinist \u00feannig: 2025-2026 EUR DKK NOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 71.847101.67800Handb\u00e6rt f\u00e9 12.1491167046Vi\u00f0skiptaskuldir (621.598)(350.853)(114.735)(108.467)(537.602)(249.059)(114.031)(108.461)2024-2025 EUR DKKNOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 46.26161.90308.301Handb\u00e6rt f\u00e9 2.6302.5342.6470Vi\u00f0skiptaskuldir (487.756)(146.207)(74.661)(103.779)(438.864)(81.770)(72.014)(95.478)N\u00e6mnigreining Styrking kr\u00f3nunnar (ISK) um 10% gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum \u00ed lok reikningsskilat\u00edmabilsins hef\u00f0i breytt afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir. Veiking kr\u00f3nunnar hef\u00f0i haft samsvarandi \u00e1hrif \u00ed \u00f6fuga \u00e1tt. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. 2025-20262024-2025EUR 53.76043.886DKK 24.9068.177NOK 11.4037.201A\u00f0rir gjaldmi\u00f0lar 10.8469.548100.91568.81320. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald) Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6tta Vaxta\u00e1h\u00e6tta er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0streymi fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar muni sveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum. Gengishreyfingar, ver\u00f0b\u00f3lga og ver\u00f0b\u00f3lguv\u00e6ntingar kunna a\u00f0 hafa \u00e1hrif a vaxtastig og \u00fear me\u00f0 fj\u00e1rmagnsli\u00f0i samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 vaxta\u00e1h\u00e6ttu vegna vaxtagrei\u00f0slna af skuldum og vaxtaberandi eignum. Langt\u00edmaskuldir f\u00e9lagsins \u00ed \u00edslenskum kr\u00f3num bera breytilega vexti en \u00fatgefnir v\u00edxlar og vaxtaberandi skuldir \u00ed bandar\u00edkjadollar bera fasta vexti. Vaxtaberandi fj\u00e1reignir samst\u00e6\u00f0unnar bera breytilega e\u00f0a fasta vexti til skamms t\u00edma. Mi\u00f0a\u00f0 vi\u00f0 st\u00f6\u00f0u \u00ed \u00e1rslok hef\u00f0u \u00e1hrif 1% h\u00e6kkunar vaxta \u00e1 vaxtagj\u00f6ld veri\u00f0 154 millj. kr. til h\u00e6kkunar (1% l\u00e6kkun vaxta hef\u00f0i \u00f6fug \u00e1hrif) (2024: 86 millj. kr.). \u00c1h\u00e6tta var\u00f0andi endurfj\u00e1rm\u00f6gnun er alltaf til sta\u00f0ar hj\u00e1 f\u00e9l\u00f6gum sem eru fj\u00e1rm\u00f6gnu\u00f0 me\u00f0 l\u00e1nt\u00f6kum. B\u00e6\u00f0i er til sta\u00f0ar h\u00e6tta \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an n\u00e1i ekki a\u00f0 fj\u00e1rmagna sig \u00e1 samb\u00e6rilegum e\u00f0a betri kj\u00f6rum og \u00e1\u00f0ur og einnig h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0unni takist ekki a\u00f0 endurfj\u00e1rmagna l\u00e1n s\u00edn fyrir gjalddaga e\u00f0a semja um \u00e1framhaldandi fj\u00e1rm\u00f6gnun og geti \u00fev\u00ed m\u00f6gulega ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta / \u00datl\u00e1na\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 samst\u00e6\u00f0an ver\u00f0i fyrir fj\u00e1rhagslegu tapi ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed vi\u00f0skiptum getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er vegna handb\u00e6rs fj\u00e1rs, vi\u00f0skiptakrafna, krafna \u00e1 tengda a\u00f0ila, skuldabr\u00e9faeignar og annarra skammt\u00edmakrafna og r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi m\u00f3ta\u00f0ila. Stj\u00f3rnendur samst\u00e6\u00f0unnar fylgjast me\u00f0 innheimtu vi\u00f0skiptakrafna og skuldabr\u00e9faeignar me\u00f0 reglubundnum h\u00e6tti og eru \u00fe\u00e6r fj\u00e1reignir f\u00e6r\u00f0ar ni\u00f0ur ef tali\u00f0 er a\u00f0 \u00fe\u00e6r muni ekki innheimtast a\u00f0 fullu. Samst\u00e6\u00f0an beitir a\u00f0fer\u00f0um, sem tilgreindar eru \u00ed sk\u00fdringu 12, vi\u00f0 a\u00f0 meta vi\u00f0skiptakr\u00f6fur og hugsanlega vir\u00f0isr\u00fdrnun \u00feeirra. \u00cd \u00feeirri sk\u00fdringu er a\u00f0 finna uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu \u00feeirra. \u00cd \u00e1rslok er \u00f3verulegur hluti krafna \u00ed vanskilum. S\u00f6gulegt tap vi\u00f0skiptakrafna er afar l\u00e1gt. Mesta m\u00f6gulega tap vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem greinist \u00feannig: 28.2.2026 29.2.2025 Skuldabr\u00e9faeign 730.795819.973Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 4.256.0973.493.854Handb\u00e6rt f\u00e9 2.503.6601.273.246Samtals 7.490.5525.587.073Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta getur leitt til beins e\u00f0a \u00f3beins taps sem getur or\u00f0i\u00f0 vegna fj\u00f6lda \u00fe\u00e1tta \u00ed starfsemi samst\u00e6\u00f0unnar. Me\u00f0al \u00e1h\u00e6ttu\u00fe\u00e1tta er vinna starfsmanna samst\u00e6\u00f0unnar, t\u00e6kni og skipulag sem beitt er, og ytri \u00fe\u00e6ttir a\u00f0rir en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6tta. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 \u00e1h\u00e6ttu vegna ver\u00f0breytinga \u00e1 a\u00f0keyptri v\u00f6ru og \u00fej\u00f3nustu. Stj\u00f3rn og stj\u00f3rnendur samst\u00e6\u00f0unnar leitast vi\u00f0 a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap og til a\u00f0 vernda or\u00f0st\u00edr hennar. Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu er me\u00f0al annars komi\u00f0 \u00e1 vi\u00f0eigandi innra eftirliti me\u00f0 a\u00f0skilna\u00f0i starfa, eftirliti me\u00f0 vi\u00f0skiptum, \u00fej\u00e1lfun starfsmanna, eftirlit me\u00f0 fylgni vi\u00f0 l\u00f6g og reglur, skipul\u00f6g\u00f0um og skr\u00e1\u00f0um verkferlum og keyptum tryggingum \u00feegar vi\u00f0 \u00e1. Stj\u00f3rnendur framkv\u00e6ma \u00e1h\u00e6ttumat \u00e1rlega og leggja \u00fat a\u00f0ger\u00f0ir til a\u00f0 l\u00e1gmarka rekstrar\u00e1h\u00e6ttu. Eiginfj\u00e1rst\u00fdring \u00dea\u00f0 er stefna stj\u00f3rnar f\u00e9lagsins a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00ed framt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar. Eiginfj\u00e1rhlutfall samst\u00e6\u00f0unnar var um 42% \u00ed lok fj\u00e1rhags\u00e1rsins (28.2.2025: 49%). 20. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald) Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0spor samst\u00e6\u00f0unnar. Lausafj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar er sterk eins og sj\u00e1 m\u00e1 af efnahagsreikningi og er \u00fea\u00f0 stefna samst\u00e6\u00f0unnar a\u00f0 halda \u00feeirri st\u00f6\u00f0u sterkri. Handb\u00e6rt f\u00e9 28.2.2026 nam um 2.504 millj. kr. (28.2.2025: 1.273 millj. kr.) og hefur samst\u00e6\u00f0an m\u00f6guleika \u00e1 skammt\u00edmal\u00e1nal\u00ednum ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an leitast vi\u00f0 a\u00f0 eiga n\u00e6gt f\u00e9 til \u00feess a\u00f0 standa straum af afborgunum l\u00e1na. Minnki a\u00f0gangur samst\u00e6\u00f0unnar a\u00f0 lausaf\u00e9 getur \u00fea\u00f0 haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 sj\u00f3\u00f0streymi og afkomu og \u00fear me\u00f0 getu samst\u00e6\u00f0unnar til a\u00f0 standa vi\u00f0 skuldbindingar s\u00ednar. Eftirfarandi yfirlit s\u00fdnir fj\u00e1rskuldir samst\u00e6\u00f0unnar og \u00f3n\u00favirt framt\u00ed\u00f0ar sj\u00f3\u00f0fl\u00e6\u00f0i vegna \u00feeirra skulda. Fj\u00e1rfl\u00e6\u00f0i mi\u00f0ast vi\u00f0 kj\u00f6r l\u00e1nasamninga \u00ed \u00e1rslok. Umsami\u00f0 28.2.2026 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r 2-5 \u00e1r Meira en 5 \u00e1r Langt\u00edmaskuldir 12.795.70115.335.186931.2333.856.8866.774.7903.772.277Vaxtaberandi skammt\u00edmask. 2.618.9542.671.9122.671.912Leiguskuldbindingar 215.888243.27363.89358.745108.45112.184Vi\u00f0skiptaskuldir 2.979.2672.979.2672.979.267A\u00f0rar skammt\u00edmaskuldir 3.585.9023.585.9023.585.902Samtals 22.195.71224.815.53910.232.2063.915.6316.883.2413.784.461Umsami\u00f0 28.2.2025 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r2-5 \u00e1rMeira en 5 \u00e1r Langt\u00edmaskuldir 5.562.4499.734.499868.304848.4702.818.8855.198.840Vaxtaberandi skammt\u00edmask. 3.032.6633.098.5593.098.559Leiguskuldbindingar 123.627171.29332.85332.85368.44337.145Vi\u00f0skiptaskuldir 2.445.1142.445.1142.445.114A\u00f0rar skammt\u00edmaskuldir 2.312.6972.312.6972.312.697Samtals 13.476.54917.762.1628.757.526881.3232.887.3285.235.985",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__70": {
"value": "20. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring Starfsemi Beru hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendra gjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring Beru mi\u00f0ar m.a. a\u00f0 \u00fev\u00ed a\u00f0 greina, meta og st\u00fdra \u00feessum \u00e1h\u00e6ttu\u00fe\u00e1ttum. Stj\u00f3rn og forstj\u00f3ri m\u00f3\u00f0urf\u00e9lagsins hafa eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva, skilgreina og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setja vi\u00f0mi\u00f0 um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. A\u00f0fer\u00f0ir vi\u00f0 \u00e1h\u00e6ttust\u00fdringu eru yfirfarnar reglulega til a\u00f0 endurspegla breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um og starfsemi samst\u00e6\u00f0unnar. \u00dea\u00f0 getur haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi. Fj\u00e1reignir og fj\u00e1rskuldir greinast \u00e1 eftirfarandi h\u00e1tt: Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i 28.2.2026 28.2.2025 Skuldabr\u00e9f 730.795819.973Vi\u00f0skiptakr\u00f6fur 4.144.8763.450.185A\u00f0rar skammt\u00edmakr\u00f6fur 111.22143.669Handb\u00e6rt f\u00e9 2.503.6601.273.246Samtals 7.490.5525.587.073Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru sl\u00edkar fj\u00e1reignir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Fj\u00e1reignir samst\u00e6\u00f0unnar sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru skuldabr\u00e9f og langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur, kr\u00f6fur \u00e1 hlutdeildarf\u00e9lag og handb\u00e6rt f\u00e9. Fj\u00e1reignir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00ed lok reikningsskiladags. Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Fj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i 28.2.2026 28.2.2025 Vi\u00f0skiptaskuldir 2.979.2672.445.114A\u00f0rar skammt\u00edmaskuldir 3.585.9022.312.697Langt\u00edmaskuldir 12.382.2055.223.491Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir og n\u00e6sta \u00e1rs afborgun langt\u00edmaskulda 3.032.4493.371.620Leiguskuldbinding 215.888123.626Samtals 22.195.71013.476.549Gjaldmi\u00f0la\u00e1h\u00e6tta Gjaldmi\u00f0la\u00e1h\u00e6tta er talin vera fj\u00e1rhagslegur \u00e1h\u00e6ttu\u00fe\u00e1ttur \u00ed rekstri samst\u00e6\u00f0unnar. Gjaldmi\u00f0la\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar \u00ed tengslum vi\u00f0 handb\u00e6rt f\u00e9, erlend innkaup og \u00fatflutning, eignarhlut \u00ed hlutdeildarf\u00e9l\u00f6gum og gjaldmi\u00f0laskiptasamninga. Markmi\u00f0 me\u00f0 st\u00fdringu gjaldmi\u00f0la\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. B\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem h\u00e1\u00f0ar eru gengis\u00e1h\u00e6ttu greinist \u00feannig: 2025-2026 EUR DKK NOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 71.847101.67800Handb\u00e6rt f\u00e9 12.1491167046Vi\u00f0skiptaskuldir (621.598)(350.853)(114.735)(108.467)(537.602)(249.059)(114.031)(108.461)2024-2025 EUR DKKNOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 46.26161.90308.301Handb\u00e6rt f\u00e9 2.6302.5342.6470Vi\u00f0skiptaskuldir (487.756)(146.207)(74.661)(103.779)(438.864)(81.770)(72.014)(95.478)N\u00e6mnigreining Styrking kr\u00f3nunnar (ISK) um 10% gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum \u00ed lok reikningsskilat\u00edmabilsins hef\u00f0i breytt afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir. Veiking kr\u00f3nunnar hef\u00f0i haft samsvarandi \u00e1hrif \u00ed \u00f6fuga \u00e1tt. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. 2025-20262024-2025EUR 53.76043.886DKK 24.9068.177NOK 11.4037.201A\u00f0rir gjaldmi\u00f0lar 10.8469.548100.91568.81320. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald) Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6tta Vaxta\u00e1h\u00e6tta er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0streymi fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar muni sveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum. Gengishreyfingar, ver\u00f0b\u00f3lga og ver\u00f0b\u00f3lguv\u00e6ntingar kunna a\u00f0 hafa \u00e1hrif a vaxtastig og \u00fear me\u00f0 fj\u00e1rmagnsli\u00f0i samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 vaxta\u00e1h\u00e6ttu vegna vaxtagrei\u00f0slna af skuldum og vaxtaberandi eignum. Langt\u00edmaskuldir f\u00e9lagsins \u00ed \u00edslenskum kr\u00f3num bera breytilega vexti en \u00fatgefnir v\u00edxlar og vaxtaberandi skuldir \u00ed bandar\u00edkjadollar bera fasta vexti. Vaxtaberandi fj\u00e1reignir samst\u00e6\u00f0unnar bera breytilega e\u00f0a fasta vexti til skamms t\u00edma. Mi\u00f0a\u00f0 vi\u00f0 st\u00f6\u00f0u \u00ed \u00e1rslok hef\u00f0u \u00e1hrif 1% h\u00e6kkunar vaxta \u00e1 vaxtagj\u00f6ld veri\u00f0 154 millj. kr. til h\u00e6kkunar (1% l\u00e6kkun vaxta hef\u00f0i \u00f6fug \u00e1hrif) (2024: 86 millj. kr.). \u00c1h\u00e6tta var\u00f0andi endurfj\u00e1rm\u00f6gnun er alltaf til sta\u00f0ar hj\u00e1 f\u00e9l\u00f6gum sem eru fj\u00e1rm\u00f6gnu\u00f0 me\u00f0 l\u00e1nt\u00f6kum. B\u00e6\u00f0i er til sta\u00f0ar h\u00e6tta \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an n\u00e1i ekki a\u00f0 fj\u00e1rmagna sig \u00e1 samb\u00e6rilegum e\u00f0a betri kj\u00f6rum og \u00e1\u00f0ur og einnig h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0unni takist ekki a\u00f0 endurfj\u00e1rmagna l\u00e1n s\u00edn fyrir gjalddaga e\u00f0a semja um \u00e1framhaldandi fj\u00e1rm\u00f6gnun og geti \u00fev\u00ed m\u00f6gulega ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta / \u00datl\u00e1na\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 samst\u00e6\u00f0an ver\u00f0i fyrir fj\u00e1rhagslegu tapi ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed vi\u00f0skiptum getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er vegna handb\u00e6rs fj\u00e1rs, vi\u00f0skiptakrafna, krafna \u00e1 tengda a\u00f0ila, skuldabr\u00e9faeignar og annarra skammt\u00edmakrafna og r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi m\u00f3ta\u00f0ila. Stj\u00f3rnendur samst\u00e6\u00f0unnar fylgjast me\u00f0 innheimtu vi\u00f0skiptakrafna og skuldabr\u00e9faeignar me\u00f0 reglubundnum h\u00e6tti og eru \u00fe\u00e6r fj\u00e1reignir f\u00e6r\u00f0ar ni\u00f0ur ef tali\u00f0 er a\u00f0 \u00fe\u00e6r muni ekki innheimtast a\u00f0 fullu. Samst\u00e6\u00f0an beitir a\u00f0fer\u00f0um, sem tilgreindar eru \u00ed sk\u00fdringu 12, vi\u00f0 a\u00f0 meta vi\u00f0skiptakr\u00f6fur og hugsanlega vir\u00f0isr\u00fdrnun \u00feeirra. \u00cd \u00feeirri sk\u00fdringu er a\u00f0 finna uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu \u00feeirra. \u00cd \u00e1rslok er \u00f3verulegur hluti krafna \u00ed vanskilum. S\u00f6gulegt tap vi\u00f0skiptakrafna er afar l\u00e1gt. Mesta m\u00f6gulega tap vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem greinist \u00feannig: 28.2.2026 29.2.2025 Skuldabr\u00e9faeign 730.795819.973Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 4.256.0973.493.854Handb\u00e6rt f\u00e9 2.503.6601.273.246Samtals 7.490.5525.587.073Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta getur leitt til beins e\u00f0a \u00f3beins taps sem getur or\u00f0i\u00f0 vegna fj\u00f6lda \u00fe\u00e1tta \u00ed starfsemi samst\u00e6\u00f0unnar. Me\u00f0al \u00e1h\u00e6ttu\u00fe\u00e1tta er vinna starfsmanna samst\u00e6\u00f0unnar, t\u00e6kni og skipulag sem beitt er, og ytri \u00fe\u00e6ttir a\u00f0rir en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6tta. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 \u00e1h\u00e6ttu vegna ver\u00f0breytinga \u00e1 a\u00f0keyptri v\u00f6ru og \u00fej\u00f3nustu. Stj\u00f3rn og stj\u00f3rnendur samst\u00e6\u00f0unnar leitast vi\u00f0 a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap og til a\u00f0 vernda or\u00f0st\u00edr hennar. Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu er me\u00f0al annars komi\u00f0 \u00e1 vi\u00f0eigandi innra eftirliti me\u00f0 a\u00f0skilna\u00f0i starfa, eftirliti me\u00f0 vi\u00f0skiptum, \u00fej\u00e1lfun starfsmanna, eftirlit me\u00f0 fylgni vi\u00f0 l\u00f6g og reglur, skipul\u00f6g\u00f0um og skr\u00e1\u00f0um verkferlum og keyptum tryggingum \u00feegar vi\u00f0 \u00e1. Stj\u00f3rnendur framkv\u00e6ma \u00e1h\u00e6ttumat \u00e1rlega og leggja \u00fat a\u00f0ger\u00f0ir til a\u00f0 l\u00e1gmarka rekstrar\u00e1h\u00e6ttu. Eiginfj\u00e1rst\u00fdring \u00dea\u00f0 er stefna stj\u00f3rnar f\u00e9lagsins a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00ed framt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar. Eiginfj\u00e1rhlutfall samst\u00e6\u00f0unnar var um 42% \u00ed lok fj\u00e1rhags\u00e1rsins (28.2.2025: 49%). 20. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald) Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0spor samst\u00e6\u00f0unnar. Lausafj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar er sterk eins og sj\u00e1 m\u00e1 af efnahagsreikningi og er \u00fea\u00f0 stefna samst\u00e6\u00f0unnar a\u00f0 halda \u00feeirri st\u00f6\u00f0u sterkri. Handb\u00e6rt f\u00e9 28.2.2026 nam um 2.504 millj. kr. (28.2.2025: 1.273 millj. kr.) og hefur samst\u00e6\u00f0an m\u00f6guleika \u00e1 skammt\u00edmal\u00e1nal\u00ednum ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an leitast vi\u00f0 a\u00f0 eiga n\u00e6gt f\u00e9 til \u00feess a\u00f0 standa straum af afborgunum l\u00e1na. Minnki a\u00f0gangur samst\u00e6\u00f0unnar a\u00f0 lausaf\u00e9 getur \u00fea\u00f0 haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 sj\u00f3\u00f0streymi og afkomu og \u00fear me\u00f0 getu samst\u00e6\u00f0unnar til a\u00f0 standa vi\u00f0 skuldbindingar s\u00ednar. Eftirfarandi yfirlit s\u00fdnir fj\u00e1rskuldir samst\u00e6\u00f0unnar og \u00f3n\u00favirt framt\u00ed\u00f0ar sj\u00f3\u00f0fl\u00e6\u00f0i vegna \u00feeirra skulda. Fj\u00e1rfl\u00e6\u00f0i mi\u00f0ast vi\u00f0 kj\u00f6r l\u00e1nasamninga \u00ed \u00e1rslok. Umsami\u00f0 28.2.2026 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r 2-5 \u00e1r Meira en 5 \u00e1r Langt\u00edmaskuldir 12.795.70115.335.186931.2333.856.8866.774.7903.772.277Vaxtaberandi skammt\u00edmask. 2.618.9542.671.9122.671.912Leiguskuldbindingar 215.888243.27363.89358.745108.45112.184Vi\u00f0skiptaskuldir 2.979.2672.979.2672.979.267A\u00f0rar skammt\u00edmaskuldir 3.585.9023.585.9023.585.902Samtals 22.195.71224.815.53910.232.2063.915.6316.883.2413.784.461Umsami\u00f0 28.2.2025 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r2-5 \u00e1rMeira en 5 \u00e1r Langt\u00edmaskuldir 5.562.4499.734.499868.304848.4702.818.8855.198.840Vaxtaberandi skammt\u00edmask. 3.032.6633.098.5593.098.559Leiguskuldbindingar 123.627171.29332.85332.85368.44337.145Vi\u00f0skiptaskuldir 2.445.1142.445.1142.445.114A\u00f0rar skammt\u00edmaskuldir 2.312.6972.312.6972.312.697Samtals 13.476.54917.762.1628.757.526881.3232.887.3285.235.985",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__69": {
"value": "20. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring Starfsemi Beru hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendra gjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar og vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring Beru mi\u00f0ar m.a. a\u00f0 \u00fev\u00ed a\u00f0 greina, meta og st\u00fdra \u00feessum \u00e1h\u00e6ttu\u00fe\u00e1ttum. Stj\u00f3rn og forstj\u00f3ri m\u00f3\u00f0urf\u00e9lagsins hafa eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva, skilgreina og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setja vi\u00f0mi\u00f0 um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. A\u00f0fer\u00f0ir vi\u00f0 \u00e1h\u00e6ttust\u00fdringu eru yfirfarnar reglulega til a\u00f0 endurspegla breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um og starfsemi samst\u00e6\u00f0unnar. \u00dea\u00f0 getur haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__74": {
"value": "Gjaldmi\u00f0la\u00e1h\u00e6tta Gjaldmi\u00f0la\u00e1h\u00e6tta er talin vera fj\u00e1rhagslegur \u00e1h\u00e6ttu\u00fe\u00e1ttur \u00ed rekstri samst\u00e6\u00f0unnar. Gjaldmi\u00f0la\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar \u00ed tengslum vi\u00f0 handb\u00e6rt f\u00e9, erlend innkaup og \u00fatflutning, eignarhlut \u00ed hlutdeildarf\u00e9l\u00f6gum og gjaldmi\u00f0laskiptasamninga. Markmi\u00f0 me\u00f0 st\u00fdringu gjaldmi\u00f0la\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. B\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem h\u00e1\u00f0ar eru gengis\u00e1h\u00e6ttu greinist \u00feannig: 2025-2026 EUR DKK NOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 71.847101.67800Handb\u00e6rt f\u00e9 12.1491167046Vi\u00f0skiptaskuldir (621.598)(350.853)(114.735)(108.467)(537.602)(249.059)(114.031)(108.461)2024-2025 EUR DKKNOK A\u00f0rir gjaldmi\u00f0l. Vi\u00f0skiptakr\u00f6fur 46.26161.90308.301Handb\u00e6rt f\u00e9 2.6302.5342.6470Vi\u00f0skiptaskuldir (487.756)(146.207)(74.661)(103.779)(438.864)(81.770)(72.014)(95.478)N\u00e6mnigreining Styrking kr\u00f3nunnar (ISK) um 10% gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum \u00ed lok reikningsskilat\u00edmabilsins hef\u00f0i breytt afkomu samst\u00e6\u00f0unnar fyrir tekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir. Veiking kr\u00f3nunnar hef\u00f0i haft samsvarandi \u00e1hrif \u00ed \u00f6fuga \u00e1tt. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. 2025-20262024-2025EUR 53.76043.886DKK 24.9068.177NOK 11.4037.201A\u00f0rir gjaldmi\u00f0lar 10.8469.548100.91568.81320. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald) ",
"dimensions": {
"concept": "\u00d6LG:DisclosureOfCurrencyRisks",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__75": {
"value": "Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6tta Vaxta\u00e1h\u00e6tta er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0streymi fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar muni sveiflast vegna breytinga \u00e1 marka\u00f0sv\u00f6xtum. Gengishreyfingar, ver\u00f0b\u00f3lga og ver\u00f0b\u00f3lguv\u00e6ntingar kunna a\u00f0 hafa \u00e1hrif a vaxtastig og \u00fear me\u00f0 fj\u00e1rmagnsli\u00f0i samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 vaxta\u00e1h\u00e6ttu vegna vaxtagrei\u00f0slna af skuldum og vaxtaberandi eignum. Langt\u00edmaskuldir f\u00e9lagsins \u00ed \u00edslenskum kr\u00f3num bera breytilega vexti en \u00fatgefnir v\u00edxlar og vaxtaberandi skuldir \u00ed bandar\u00edkjadollar bera fasta vexti. Vaxtaberandi fj\u00e1reignir samst\u00e6\u00f0unnar bera breytilega e\u00f0a fasta vexti til skamms t\u00edma. Mi\u00f0a\u00f0 vi\u00f0 st\u00f6\u00f0u \u00ed \u00e1rslok hef\u00f0u \u00e1hrif 1% h\u00e6kkunar vaxta \u00e1 vaxtagj\u00f6ld veri\u00f0 154 millj. kr. til h\u00e6kkunar (1% l\u00e6kkun vaxta hef\u00f0i \u00f6fug \u00e1hrif) (2024: 86 millj. kr.). \u00c1h\u00e6tta var\u00f0andi endurfj\u00e1rm\u00f6gnun er alltaf til sta\u00f0ar hj\u00e1 f\u00e9l\u00f6gum sem eru fj\u00e1rm\u00f6gnu\u00f0 me\u00f0 l\u00e1nt\u00f6kum. B\u00e6\u00f0i er til sta\u00f0ar h\u00e6tta \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an n\u00e1i ekki a\u00f0 fj\u00e1rmagna sig \u00e1 samb\u00e6rilegum e\u00f0a betri kj\u00f6rum og \u00e1\u00f0ur og einnig h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0unni takist ekki a\u00f0 endurfj\u00e1rmagna l\u00e1n s\u00edn fyrir gjalddaga e\u00f0a semja um \u00e1framhaldandi fj\u00e1rm\u00f6gnun og geti \u00fev\u00ed m\u00f6gulega ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar.",
"dimensions": {
"concept": "\u00d6LG:DisclosureOfInterestRateRisks",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__73": {
"value": "Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta getur leitt til beins e\u00f0a \u00f3beins taps sem getur or\u00f0i\u00f0 vegna fj\u00f6lda \u00fe\u00e1tta \u00ed starfsemi samst\u00e6\u00f0unnar. Me\u00f0al \u00e1h\u00e6ttu\u00fe\u00e1tta er vinna starfsmanna samst\u00e6\u00f0unnar, t\u00e6kni og skipulag sem beitt er, og ytri \u00fe\u00e6ttir a\u00f0rir en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6tta. Samst\u00e6\u00f0an b\u00fdr vi\u00f0 \u00e1h\u00e6ttu vegna ver\u00f0breytinga \u00e1 a\u00f0keyptri v\u00f6ru og \u00fej\u00f3nustu. Stj\u00f3rn og stj\u00f3rnendur samst\u00e6\u00f0unnar leitast vi\u00f0 a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap og til a\u00f0 vernda or\u00f0st\u00edr hennar. Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu er me\u00f0al annars komi\u00f0 \u00e1 vi\u00f0eigandi innra eftirliti me\u00f0 a\u00f0skilna\u00f0i starfa, eftirliti me\u00f0 vi\u00f0skiptum, \u00fej\u00e1lfun starfsmanna, eftirlit me\u00f0 fylgni vi\u00f0 l\u00f6g og reglur, skipul\u00f6g\u00f0um og skr\u00e1\u00f0um verkferlum og keyptum tryggingum \u00feegar vi\u00f0 \u00e1. Stj\u00f3rnendur framkv\u00e6ma \u00e1h\u00e6ttumat \u00e1rlega og leggja \u00fat a\u00f0ger\u00f0ir til a\u00f0 l\u00e1gmarka rekstrar\u00e1h\u00e6ttu. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__76": {
"value": "L\u00e1ns\u00e1h\u00e6tta / \u00datl\u00e1na\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 samst\u00e6\u00f0an ver\u00f0i fyrir fj\u00e1rhagslegu tapi ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed vi\u00f0skiptum getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er vegna handb\u00e6rs fj\u00e1rs, vi\u00f0skiptakrafna, krafna \u00e1 tengda a\u00f0ila, skuldabr\u00e9faeignar og annarra skammt\u00edmakrafna og r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi m\u00f3ta\u00f0ila. Stj\u00f3rnendur samst\u00e6\u00f0unnar fylgjast me\u00f0 innheimtu vi\u00f0skiptakrafna og skuldabr\u00e9faeignar me\u00f0 reglubundnum h\u00e6tti og eru \u00fe\u00e6r fj\u00e1reignir f\u00e6r\u00f0ar ni\u00f0ur ef tali\u00f0 er a\u00f0 \u00fe\u00e6r muni ekki innheimtast a\u00f0 fullu. Samst\u00e6\u00f0an beitir a\u00f0fer\u00f0um, sem tilgreindar eru \u00ed sk\u00fdringu 12, vi\u00f0 a\u00f0 meta vi\u00f0skiptakr\u00f6fur og hugsanlega vir\u00f0isr\u00fdrnun \u00feeirra. \u00cd \u00feeirri sk\u00fdringu er a\u00f0 finna uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu \u00feeirra. \u00cd \u00e1rslok er \u00f3verulegur hluti krafna \u00ed vanskilum. S\u00f6gulegt tap vi\u00f0skiptakrafna er afar l\u00e1gt. Mesta m\u00f6gulega tap vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem greinist \u00feannig: 28.2.2026 29.2.2025 Skuldabr\u00e9faeign 730.795819.973Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 4.256.0973.493.854Handb\u00e6rt f\u00e9 2.503.6601.273.246Samtals 7.490.5525.587.073",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__77": {
"value": "Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0spor samst\u00e6\u00f0unnar. Lausafj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar er sterk eins og sj\u00e1 m\u00e1 af efnahagsreikningi og er \u00fea\u00f0 stefna samst\u00e6\u00f0unnar a\u00f0 halda \u00feeirri st\u00f6\u00f0u sterkri. Handb\u00e6rt f\u00e9 28.2.2026 nam um 2.504 millj. kr. (28.2.2025: 1.273 millj. kr.) og hefur samst\u00e6\u00f0an m\u00f6guleika \u00e1 skammt\u00edmal\u00e1nal\u00ednum ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an leitast vi\u00f0 a\u00f0 eiga n\u00e6gt f\u00e9 til \u00feess a\u00f0 standa straum af afborgunum l\u00e1na. Minnki a\u00f0gangur samst\u00e6\u00f0unnar a\u00f0 lausaf\u00e9 getur \u00fea\u00f0 haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 sj\u00f3\u00f0streymi og afkomu og \u00fear me\u00f0 getu samst\u00e6\u00f0unnar til a\u00f0 standa vi\u00f0 skuldbindingar s\u00ednar. Eftirfarandi yfirlit s\u00fdnir fj\u00e1rskuldir samst\u00e6\u00f0unnar og \u00f3n\u00favirt framt\u00ed\u00f0ar sj\u00f3\u00f0fl\u00e6\u00f0i vegna \u00feeirra skulda. Fj\u00e1rfl\u00e6\u00f0i mi\u00f0ast vi\u00f0 kj\u00f6r l\u00e1nasamninga \u00ed \u00e1rslok. Umsami\u00f0 28.2.2026 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r 2-5 \u00e1r Meira en 5 \u00e1r Langt\u00edmaskuldir 12.795.70115.335.186931.2333.856.8866.774.7903.772.277Vaxtaberandi skammt\u00edmask. 2.618.9542.671.9122.671.912Leiguskuldbindingar 215.888243.27363.89358.745108.45112.184Vi\u00f0skiptaskuldir 2.979.2672.979.2672.979.267A\u00f0rar skammt\u00edmaskuldir 3.585.9023.585.9023.585.902Samtals 22.195.71224.815.53910.232.2063.915.6316.883.2413.784.461Umsami\u00f0 28.2.2025 B\u00f3kf\u00e6rt ver\u00f0 sj\u00f3\u00f0streymi Innan 1 \u00e1rs 1-2 \u00e1r2-5 \u00e1rMeira en 5 \u00e1r Langt\u00edmaskuldir 5.562.4499.734.499868.304848.4702.818.8855.198.840Vaxtaberandi skammt\u00edmask. 3.032.6633.098.5593.098.559Leiguskuldbindingar 123.627171.29332.85332.85368.44337.145Vi\u00f0skiptaskuldir 2.445.1142.445.1142.445.114A\u00f0rar skammt\u00edmaskuldir 2.312.6972.312.6972.312.697Samtals 13.476.54917.762.1628.757.526881.3232.887.3285.235.985",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__78": {
"value": "21. \u00de\u00f3knun endursko\u00f0enda 2025-20262024-2025Endursko\u00f0un og sta\u00f0festingarvinna 43.26531.806\u00d6nnur \u00fej\u00f3nusta 14.5101.53557.77533.341Endursko\u00f0un og sta\u00f0festingarvinna sn\u00fdr a\u00f0 endursko\u00f0un og sta\u00f0festingarvinnu \u00e1 samst\u00e6\u00f0u\u00e1rsreikningi og \u00e1rsreikningum m\u00f3\u00f0urf\u00e9lags og d\u00f3tturf\u00e9laga.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__81": {
"value": "23. Atbur\u00f0ir eftir lok reikningsskiladags \u00deann 9. apr\u00edl 2026 skrifa\u00f0i Bera undir samkomulag um s\u00f6lu \u00e1 \u00f6llu hlutaf\u00e9 \u00ed \u00cdsb\u00fa\u00f0 Vesturb\u00e6jar ehf. Kaupin eru h\u00e1\u00f0 \u00e1rei\u00f0anleikak\u00f6nnun og sam\u00feykki Samkeppniseftirlitsins. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__80": {
"value": "22. \u00c1byrg\u00f0ir og tryggingar \u00c1byrg\u00f0arskuldbindingar F\u00e9lagi\u00f0 hefur veitt kr\u00f6fuh\u00f6fum ve\u00f0 \u00ed fasteign samst\u00e6\u00f0unnar til tryggingar skilv\u00edsum grei\u00f0slum vaxtaberandi l\u00e1na sem n\u00fa standa \u00ed 4.294 millj. kr. (2024: 3.942 millj. kr.). Fj\u00e1rh\u00e6\u00f0 tryggingabr\u00e9fs i lok \u00e1rs er 8.345 millj. kr. (2024: 7.384 millj. kr.). ",
"dimensions": {
"concept": "\u00d6LG:DescriptionOfAccountingPolicyForFinancingAndGuaranteeCommitments",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f0__s7__6__79": {
"value": "22. \u00c1byrg\u00f0ir og tryggingar \u00c1byrg\u00f0arskuldbindingar F\u00e9lagi\u00f0 hefur veitt kr\u00f6fuh\u00f6fum ve\u00f0 \u00ed fasteign samst\u00e6\u00f0unnar til tryggingar skilv\u00edsum grei\u00f0slum vaxtaberandi l\u00e1na sem n\u00fa standa \u00ed 4.294 millj. kr. (2024: 3.942 millj. kr.). Fj\u00e1rh\u00e6\u00f0 tryggingabr\u00e9fs i lok \u00e1rs er 8.345 millj. kr. (2024: 7.384 millj. kr.). Rekstrarst\u00f6\u00f0vunartrygging F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni hafa keypt rekstrarst\u00f6\u00f0vunartryggingu sem \u00e6tla\u00f0 er a\u00f0 b\u00e6ta tj\u00f3n vegna rekstrarst\u00f6\u00f0vunar \u00ed allt a\u00f0 12 m\u00e1nu\u00f0i \u00e1 grundvelli skilm\u00e1la um eignatryggingar. Samanl\u00f6g\u00f0 tryggingafj\u00e1rh\u00e6\u00f0 nemur allt a\u00f0 9.164 millj. kr. (2024: 9.164 millj. kr.). ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:5493003YDW5CUGC5PS30",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
}
}
}