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"f0__s8__6__18": {
"value": "1.1. Breytingar \u00e1 samst\u00e6\u00f0unniF\u00e9lagi\u00f0 Bergur ehf., sem var \u00ed 100% eigu Bergs-Hugins ehf., var sameina\u00f0 m\u00f3\u00f0urf\u00e9lagi s\u00ednu undir nafni Bergs-Hugins ehf. fr\u00e1 ogme\u00f0 1. jan\u00faar 2025. Jafnframt voru f\u00e9l\u00f6gin \u00deorv\u00eds ehf., og Samv\u00eds ehf. sem b\u00e6\u00f0i voru \u00ed 100% eigu V\u00edsis ehf., sameinu\u00f0m\u00f3\u00f0urf\u00e9lagi s\u00ednu undir nafni V\u00edsis ehf., fr\u00e1 og me\u00f0 1. jan\u00faar 2025.",
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"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
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},
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"value": "S\u00edldarvinnslan hf.",
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"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s8__6__6": {
"value": "S\u00edldarvinnslan hf.",
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"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s8__6__5": {
"value": "S\u00edldarvinnslan hf.",
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"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s8__6__14-1": {
"value": "(,,f\u00e9lagi\u00f0\") erog er l\u00f6gheimili \u00feess a\u00f0Samst\u00e6\u00f0u\u00e1rsreikningurinnfyrir \u00e1ri\u00f0 2025 hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem v\u00edsa\u00f0 er til \u00ed heild sinni sem ,,samst\u00e6\u00f0unnar\" og tileinstakra f\u00e9laga sem ,,samst\u00e6\u00f0uf\u00e9laga\".D\u00f3tturf\u00e9l\u00f6g sem innifalin eru \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum eru eftirtalin:Hlutdeild Hlutdeild Megin starfsemi2025 2024Bergur-Huginn ehf., Vestmannaeyjum............................................100,00% 100,00%Sj\u00e1var\u00fatvegsfyrirt\u00e6kiV\u00edsir ehf., Grindav\u00edk.........................................................................100,00% 100,00%Sj\u00e1var\u00fatvegsfyrirt\u00e6ki Sj\u00e1varm\u00e1l ehf., Grindav\u00edk (d\u00f3tturf\u00e9lag V\u00edsir ehf.).........................100,00% 100,00%Sj\u00e1var\u00fatvegsfyrirt\u00e6ki Mar Guesthouse ehf., Grindav\u00edk (d\u00f3tturf\u00e9lag V\u00edsir ehf.)...............100,00% 100,00%Rekstur gistiheimilis V\u00edsir Gmbh., \u00de\u00fdskaland (d\u00f3tturf\u00e9lag V\u00edsir ehf.)............................100,00% 100,00%Fasteignaf\u00e9lag DSFU GmbH, \u00de\u00fdskaland (d\u00f3tturf\u00e9lag V\u00edsir ehf.)..........................100,00% 100,00%S\u00f6lu-og framlei\u00f0slufyrirt\u00e6ki Pytheas Seafood P.C., Grikkland (d\u00f3tturf\u00e9lag V\u00edsir ehf.).............66,70% 66,70%S\u00f6lu-og framlei\u00f0slufyrirt\u00e6kiF\u00f3\u00f0urverksmi\u00f0jan Lax\u00e1 hf., Akureyri ..............................................67,68% 67,68%F\u00f3\u00f0urverksmi\u00f0jaFj\u00e1rfestingaf\u00e9lagi\u00f0 V\u00f6r hf., Neskaupsta\u00f0........................................60,00% 60,00%Rekstur eignarhaldsf\u00e9lagaSamst\u00e6\u00f0u\u00e1rsreikningurinn var sam\u00feykktur \u00e1 stj\u00f3rnarfundi f\u00e9lagsins \u00feann 4. mars 2026.",
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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__9": {
"value": "\u00edslenskt",
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"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s8__6__10": {
"value": "hlutaf\u00e9lag",
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"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__7": {
"value": "Hafnarbraut 6, Neskaupsta\u00f0",
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"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s8__6__11": {
"value": "Hafnarbraut 6",
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"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s8__6__12": {
"value": "Neskaupsta\u00f0",
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"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
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},
"f0__s8__6__13": {
"value": "A\u00f0alstarfsemi samst\u00e6\u00f0unnar og f\u00e9lagsins er rekstur fiskvinnslu og \u00fatger\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__21": {
"value": "2.2 Mat og \u00e1kvar\u00f0anirVi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00feurfa stj\u00f3rnendur, \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la, a\u00f0 taka \u00e1kvar\u00f0anir, meta ogdraga \u00e1lyktanir sem hafa \u00e1hrif \u00e1 eignir og skuldir \u00e1 reikningsskiladegi, uppl\u00fdsingar \u00ed sk\u00fdringum sem og tekjur og gj\u00f6ld. Vi\u00f0 mat og\u00e1lyktanir er byggt \u00e1 reynslu og \u00fdmsum \u00f6\u00f0rum \u00fe\u00e1ttum sem taldir eru vi\u00f0eigandi og mynda grundv\u00f6ll \u00feeirra \u00e1kvar\u00f0ana sem teknar eruum b\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem ekki liggur fyrir me\u00f0 \u00f6\u00f0rum h\u00e6tti. \u00de\u00f3 svo a\u00f0 mati\u00f0 s\u00e9 samkv\u00e6mt bestu vitund stj\u00f3rnendageta raunveruleg ver\u00f0m\u00e6ti \u00feeirra li\u00f0a sem \u00feannig eru metnir reynst \u00f6nnur en ni\u00f0ursta\u00f0a samkv\u00e6mt matinu.Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir um mat er a\u00f0 finna \u00ed eftirfarandi sk\u00fdringum: \u2022 \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi rekstrarfj\u00e1rmuna \u2013 uppl\u00fdsingar m\u00e1 finna \u00ed sk\u00fdringum 2.10 og 9. \u2022 Forsendur fyrir mati \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0 fiskvei\u00f0iheimilda m\u00e1 finna \u00ed sk\u00fdringum 2.9, 2.11 og 8. \u2022 Forsendur fyrir mati \u00e1 yfirver\u00f0i \u00ed hlutdeildarf\u00e9l\u00f6gum er a\u00f0 finna \u00ed sk\u00fdringu 2,3. 2,11 og 10. \u2022 Sk\u00fdringar og a\u00f0fer\u00f0afr\u00e6\u00f0i um ni\u00f0urf\u00e6rsla vi\u00f0skipakrafna m\u00e1 finna \u00ed sk\u00fdringu 14. \u2022 Forsendur fyrir mati birg\u00f0a er a\u00f0 finna \u00ed sk\u00fdringum 2.12 og 13.Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem \u00fe\u00e6r eiga s\u00e9r sta\u00f0.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__27": {
"value": "2.3 Samst\u00e6\u00f0ureikningsskila) D\u00f3tturf\u00e9l\u00f6g\u00c1rsreikningur samst\u00e6\u00f0unnar tekur til \u00e1rsreiknings m\u00f3\u00f0urf\u00e9lagsins og \u00e1rsreikninga f\u00e9laga sem eru undir stj\u00f3rn \u00feess \u00e1reikningsskiladegi, d\u00f3tturf\u00e9laga. R\u00e1\u00f0andi stj\u00f3rn \u00ed fyrirt\u00e6kjunum f\u00e6st me\u00f0 \u00fev\u00ed a\u00f0 m\u00f3\u00f0urf\u00e9lagi\u00f0 hefur vald til \u00feess a\u00f0 \u00e1kve\u00f0a fj\u00e1rm\u00e1la-og rekstrarstefnu \u00feeirra, \u00ed \u00fev\u00ed skyni a\u00f0 hafa hag af rekstri \u00feeirra. D\u00f3tturf\u00e9l\u00f6g eru \u00f6ll fyrirt\u00e6ki \u00fear sem samst\u00e6\u00f0an hefur vald til a\u00f0 r\u00e1\u00f0a fj\u00e1rhagslegri og stj\u00f3rnunarlegri stefnu, sem fylgir a\u00f0 \u00f6\u00f0ru j\u00f6fnueignarhlut me\u00f0 meira en helmingi atkv\u00e6\u00f0ar\u00e9ttar. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0 eru f\u00e6r\u00f0yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0um l\u00fdkur. Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum eru f\u00e6r\u00f0arme\u00f0 hlutdeildara\u00f0fer\u00f0 \u00ed reikningsskilin. Samst\u00e6\u00f0u\u00e1rsreikningur er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 kostna\u00f0arver\u00f0sreglu og \u00ed \u00fev\u00ed tilviki sem eignarhald \u00ed d\u00f3tturf\u00e9lagi er minna en 100%er f\u00e6r\u00f0 upp hlutdeild minnihluta \u00ed eigin f\u00e9 og rekstrarafkomu. Kaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0 sem gangvir\u00f0i tilgreindraeigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, aukkostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir, skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningufyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s semer umfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem vi\u00f0skiptavild. Markmi\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsskilanna er a\u00f0 birta einungis tekjur, gj\u00f6ld, eignir og skuldir samst\u00e6\u00f0unnar \u00fat \u00e1 vi\u00f0 og er \u00fev\u00edvi\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\u00f0samr\u00e6ma \u00feau vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar.b) Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gumHlutdeildarf\u00e9l\u00f6g eru f\u00e9l\u00f6g \u00fear sem m\u00f3\u00f0urf\u00e9lagi\u00f0 er \u00ed a\u00f0st\u00f6\u00f0u til a\u00f0 hafa veruleg \u00e1hrif \u00e1 stj\u00f3rnun \u00feeirra en hefur ekki yfirr\u00e1\u00f0 yfir.Veruleg \u00e1hrif eru til sta\u00f0ar \u00feegar f\u00e9lagi\u00f0 tekur \u00fe\u00e1tt \u00ed \u00e1kv\u00f6r\u00f0unum um fj\u00e1rm\u00e1l og rekstur hlutdeildarf\u00e9laga og er oft mi\u00f0a\u00f0 vi\u00f0 20% til50% eignarhlut og/e\u00f0a \u00e1hrif \u00e1 stj\u00f3rnun f\u00e9laganna sem teljast veruleg. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0hlutdeildara\u00f0fer\u00f0 \u00ed reikningsskilin. c) Hlutdeildara\u00f0fer\u00f0Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapi d\u00f3ttur- og hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hluturhennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. M\u00f3ttekinn ar\u00f0ur er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0ifj\u00e1rfestingarinnar. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutursamst\u00e6\u00f0unnar \u00ed tapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0arvi\u00f0skiptakr\u00f6fur, f\u00e6rir samst\u00e6\u00f0an ekki frekara tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga, gengist \u00ed \u00e1byrg\u00f0 e\u00f0a innt af hendigrei\u00f0slur fyrir h\u00f6nd d\u00f3ttur- og hlutdeildarf\u00e9lagsins. B\u00f3kf\u00e6rt ver\u00f0 fj\u00e1rfestinga \u00ed hlutdeildarf\u00e9l\u00f6gum, \u00fe.m.t. vi\u00f0skiptavild sem innifalin er\u00ed b\u00f3kf\u00e6r\u00f0a ver\u00f0inu, er pr\u00f3fa\u00f0 me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar \u00ed samr\u00e6mi vi\u00f0 a\u00f0fer\u00f0ir sem l\u00fdst er \u00ed sk\u00fdringu 2.11.2.4 Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar vegna \u00f3l\u00edkra efnislegra e\u00f0a landfr\u00e6\u00f0ilegra \u00fe\u00e1tta var\u00f0andi \u00e1h\u00e6ttu ogafkomu annarra rekstrarstarfs\u00fe\u00e1tta samst\u00e6\u00f0unnar. Rekstrarstarfs\u00fe\u00e6ttir eru skilgreindir \u00ed samr\u00e6mi vi\u00f0 innri sk\u00fdrslugj\u00f6f til forstj\u00f3rasem notu\u00f0 er \u00ed \u00e1kvar\u00f0anat\u00f6ku. Samst\u00e6\u00f0an skilgreinir starfsemina \u00ed tvo rekstrarstarfs\u00fe\u00e6tti. Frekari grein er ger\u00f0 fyrir starfs\u00fe\u00e1ttumsamst\u00e6\u00f0unnar \u00ed sk\u00fdringu 3.2.5 Skr\u00e1ning teknaTekjur samanstanda af gangvir\u00f0i vegna s\u00f6lu \u00e1 v\u00f6rum og \u00fej\u00f3nustu, a\u00f0 fr\u00e1dregnum vir\u00f0isaukaskatti og afsl\u00e6tti og eftir a\u00f0 innbyr\u00f0issala innan samst\u00e6\u00f0unnar hefur veri\u00f0 felld ni\u00f0ur.(a) Sala \u00e1 v\u00f6rum og \u00fej\u00f3nustuSamst\u00e6\u00f0an framlei\u00f0ir og selur \u00farval af sj\u00e1varafur\u00f0um, fyrst og fremst frystar, saltfisks- og ferskar afur\u00f0ir svo og mj\u00f6l og l\u00fdsi. Hlutiafur\u00f0a er seldur \u00ed gegnum umbo\u00f0ss\u00f6lufyrirt\u00e6ki sem s\u00e9r um samskipti, gefur \u00fat reikninga og s\u00e9r um innheimtu hj\u00e1 vi\u00f0skiptavinum,en \u00ed sl\u00edkum tilvikum gefur samst\u00e6\u00f0an \u00fat reikninga \u00e1 umbo\u00f0ss\u00f6lufyrirt\u00e6ki\u00f0 \u00feegar sala hefur \u00e1tt s\u00e9r sta\u00f0. Mj\u00f6l og l\u00fdsi er selt beint tilvi\u00f0skiptavina. \u00d6ll vi\u00f0skipti eru me\u00f0 hef\u00f0bundnum grei\u00f0sluskilm\u00e1lum og m\u00f6rg me\u00f0 \u00e1byrg\u00f0um \u00ed vi\u00f0skiptum. Samst\u00e6\u00f0an selur einnig \u00farval af f\u00f3\u00f0ri til fiskeldis til vi\u00f0skiptavina innanlands. Tekjur af s\u00f6lu eru f\u00e6r\u00f0ar \u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runum hefur veri\u00f0 flutt til kaupenda, sem er \u00feegar v\u00f6rurnar hafa veri\u00f0 afhentar.Afhending fer fram \u00feegar kaupandi hefur teki\u00f0 vi\u00f0 v\u00f6runum samkv\u00e6mt flutningsskilm\u00e1lum, \u00e1h\u00e6ttan \u00e1 \u00fareldingu og tapi hefur veri\u00f0flutt til hans og anna\u00f0 hvort hefur kaupandi sam\u00feykkt v\u00f6rurnar \u00ed samr\u00e6mi vi\u00f0 s\u00f6lusamninginn, sta\u00f0festingar\u00e1kv\u00e6\u00f0i hafa li\u00f0i\u00f0 e\u00f0asamst\u00e6\u00f0an hefur hlutl\u00e6gar v\u00edsbendingar um a\u00f0 \u00f6ll skilyr\u00f0i fyrir vi\u00f0urkenningu hafi veri\u00f0 fulln\u00e6gt. Reikningar eru a\u00f0 jafna\u00f0i gefnir \u00fat\u00feegar afhending hefur \u00e1tt s\u00e9r sta\u00f0 og eru \u00e1 gjalddaga vi\u00f0 \u00fatg\u00e1fu. Samst\u00e6\u00f0an f\u00e6rir ekki skuldbindingu vegna v\u00e6ntra v\u00f6ruskila \u00fearsem reynslan s\u00fdnir a\u00f0 fj\u00e1rh\u00e6\u00f0ir hafa veri\u00f0 \u00f3verulegar.2.6 Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld(a) Fj\u00e1rmunatekjurVaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning me\u00f0 a\u00f0fer\u00f0 virkra vaxta vegna allra fj\u00e1rm\u00e1lagerninga sem f\u00e6r\u00f0ir eru \u00e1 kostna\u00f0arver\u00f0i.Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til grei\u00f0slu er fastsettur. Gangvir\u00f0isbreytingar fj\u00e1rfestinga og aflei\u00f0a \u00e1 gangvir\u00f0i eru f\u00e6r\u00f0ar \u00edrekstrarreikning me\u00f0al fj\u00e1rmunatekna. (b) Fj\u00e1rmagnsgj\u00f6ld\u00d6ll fj\u00e1rmagnsgj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem \u00feau falla til.(c) Tekjur (gj\u00f6ld) af ver\u00f0br\u00e9fum og aflei\u00f0usamningumAllar hreyfingar \u00e1 ver\u00f0br\u00e9fum og aflei\u00f0usamningum \u00e1 gangvir\u00f0i sem f\u00e6r\u00f0ar eru \u00ed rekstrareikning eru taldar h\u00e9r me\u00f0. Annars vegarer \u00fea\u00f0 ar\u00f0ur, vextir og ver\u00f0breytingar \u00e1 hlutabr\u00e9fum og skuldagerningum \u00e1 gangvir\u00f0i, og hins vegar eru \u00fea\u00f0 vextir, gengismunur ogver\u00f0breytingar \u00e1 aflei\u00f0usamningum.2.7 Erlendir gjaldmi\u00f0larStarfr\u00e6kslugjaldmi\u00f0ill samst\u00e6\u00f0unnar er bandar\u00edskir dollarar (USD). Reikningsskil d\u00f3tturf\u00e9laga eru b\u00e6\u00f0i \u00ed \u00edslenskum kr\u00f3num (ISK)og evrum (EUR). Vi\u00f0skipti \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en bandar\u00edskum dollurum eru f\u00e6r\u00f0 \u00e1 gildandi gengi \u00feess dags sem vi\u00f0skiptin farafram. Fj\u00e1reignir og fj\u00e1rskuldir \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en bandar\u00edskum dollar (USD) eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 opinbert skr\u00e1\u00f0 \u00e1rslokagengi.Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning, nema \u00ed \u00feeim tilfellum \u00fear sem hann er hluti af eignf\u00e6r\u00f0umfj\u00e1rmagnskostna\u00f0i.Me\u00f0algengi \u00e1rsins \u00c1rslokagengi2025 2024 31.12.2025 31.12.2024\u00cdslensk kr\u00f3na (\u00cdSK) .........................................................................0,0078 0,0073 0,0080 0,0072Evra (EUR) .....................................................................................1,1268 1,0825 1,1757 1,0412Sterlingspund (GBP) ......................................................................1,3157 1,2789 1,3495 1,2540D\u00f6nsk kr\u00f3na (DKK) ........................................................................0,1510 0,1451 0,1574 0,1396Norsk kr\u00f3na (NOK) .........................................................................0,0962 0,0932 0,0994 0,0884Japanskt jen (JPY) .........................................................................0,0067 0,0066 0,0064 0,00642.8 TekjuskatturTekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed samst\u00e6\u00f0u\u00e1rsreikninginn. \u00datreikningur hans byggir \u00e1 afkomu fyrir skatta a\u00f0 teknu tilliti tilvaranlegs mismunar \u00e1 skattalegri afkomu og afkomu samkv\u00e6mt samst\u00e6\u00f0u\u00e1rsreikningi. Tekjuskattshlutfall 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 \u00e1rsins auklei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur af t\u00edmabundnum mismun milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00edsamst\u00e6\u00f0u\u00e1rsreikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndastvegna upphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1reikningshaldslegan 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 hafaveri\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\u00f0skattinneign er innleyst e\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp. Tekjuskattshlutfall vegna fresta\u00f0s tekjuskatts er reikna\u00f020%.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 skattalegumframt\u00ed\u00f0arhagna\u00f0i.2.9 \u00d3efnislegar eignir\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtast samst\u00e6\u00f0unni ogh\u00e6gt er a\u00f0 meta kostna\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstanda af keyptumfiskvei\u00f0iheimildum.Keyptar fiskvei\u00f0iheimildir eru f\u00e6r\u00f0ar 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.2.10 Rekstrarfj\u00e1rmunirEignir eru skr\u00e1\u00f0ar sem rekstrarfj\u00e1rmunir \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtast samst\u00e6\u00f0unni og h\u00e6gter a\u00f0 meta kostna\u00f0 vegna eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Um er a\u00f0 r\u00e6\u00f0a varanlega rekstrarfj\u00e1rmuni sem eru tilgreindir \u00e1upphaflegu kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Kostna\u00f0arver\u00f0 varanlegra rekstrarfj\u00e1rmuna samanstendur af kaupver\u00f0i og\u00f6llum beinum kostna\u00f0i vi\u00f0 a\u00f0 koma eigninni \u00ed tekjuh\u00e6ft \u00e1stand.Vi\u00f0b\u00f3tarfj\u00e1rfesting sem fellur til s\u00ed\u00f0ar er innifalin \u00ed b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar e\u00f0a f\u00e6r\u00f0 sem s\u00e9rgreind eign, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. \u00dea\u00f0gerist \u00fe\u00f3 einungis \u00feegar l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur, sem tengist fj\u00e1rfestingunni, muni \u00ed framt\u00ed\u00f0inni renna tilsamst\u00e6\u00f0unnar og a\u00f0 unnt s\u00e9 a\u00f0 meta kostna\u00f0arver\u00f0 me\u00f0 \u00f6ruggum h\u00e6tti. Vi\u00f0ger\u00f0ir og vi\u00f0hald eru gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1\u00fev\u00ed t\u00edmabili \u00feegar stofna\u00f0 er til \u00feeirra.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.L\u00f3\u00f0ir eru ekki afskrifa\u00f0ar. Afskriftir annarra eigna eru reikna\u00f0ar \u00feannig a\u00f0 mismunur \u00e1 kostna\u00f0arver\u00f0i \u00feeirra og \u00e1\u00e6tlu\u00f0u hrakvir\u00f0i erdreift l\u00ednulega \u00e1 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma eignanna. Meirih\u00e1ttar endurb\u00e6tur eru afskrifa\u00f0ar \u00e1 l\u00edft\u00edma vi\u00f0komandi eignar e\u00f0a \u00feeim t\u00edmasem l\u00ed\u00f0ur a\u00f0 n\u00e6stu meirih\u00e1ttar endurb\u00f3tum, hvort sem skemur er.Hrakvir\u00f0i eigna og n\u00fdtingart\u00edmi er endursko\u00f0a\u00f0ur \u00e1rlega og lei\u00f0r\u00e9ttur, ef vi\u00f0 \u00e1.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.2.11 Vir\u00f0isr\u00fdrnun annarra eigna en fj\u00e1reigna\u00c1 hverjum reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 annarra eigna en fj\u00e1reigna yfirfari\u00f0 me\u00f0 tilliti til v\u00edsbendinga um vir\u00f0isr\u00fdrnun. Komifram v\u00edsbending um vir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 \u00ed \u00fev\u00ed skyni a\u00f0 h\u00e6gt s\u00e9 a\u00f0 \u00e1kvar\u00f0a hversu v\u00ed\u00f0t\u00e6kvir\u00f0isr\u00fdrnun er.Endurheimtanlegt vir\u00f0i er anna\u00f0 hvort hreint s\u00f6luvir\u00f0i e\u00f0a n\u00fdtingarvir\u00f0i eignar, hvort sem h\u00e6rra er. Vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i er nota\u00f0v\u00e6nt fj\u00e1rstreymi sem f\u00e6rt hefur veri\u00f0 til n\u00favir\u00f0is me\u00f0 vaxtapr\u00f3sentu sem vi\u00f0eigandi er vi\u00f0 fj\u00e1rm\u00f6gnun sl\u00edkrar eignar a\u00f0 teknu tilliti tilskatta. \u00deegar ekki er h\u00e6gt a\u00f0 meta endurheimtanlegt vir\u00f0i einstakra eigna \u00fe\u00e1 metur samst\u00e6\u00f0an endurheimtanlegt vir\u00f0i \u00feeirrarsj\u00f3\u00f0skapandi einingar sem eignin fellur undir.S\u00e9 endurheimtanlegt vir\u00f0i eignar e\u00f0a fj\u00e1rskapandi einingar meti\u00f0 l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar l\u00e6kka\u00f0 \u00edendurheimtanlegt vir\u00f0i. Tap vegna vir\u00f0isr\u00fdrnunar er f\u00e6rt \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, \u00fe\u00f3 ekki umfram upphaflegt kostna\u00f0arver\u00f0.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki heimilt a\u00f0 bakf\u00e6ra. 2.12 Birg\u00f0irV\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. Birg\u00f0ir af rekstrarv\u00f6rum og vei\u00f0af\u00e6rum eru f\u00e6r\u00f0ar \u00e1 \u00e1\u00e6tlu\u00f0u kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu, ef vi\u00f0 \u00e1.2.13 Fj\u00e1rm\u00e1lagerningarFj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00ed upphafi \u00e1 gangvir\u00f0i. Fj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00e1 vi\u00f0skiptadegi, en \u00fea\u00f0 er dagurinn semsamst\u00e6\u00f0an skuldbindur sig til a\u00f0 kaupa e\u00f0a selja eignina. Fj\u00e1reignir eru afskr\u00e1\u00f0ar \u00feegar r\u00e9ttindi til a\u00f0 f\u00e1 sj\u00f3\u00f0streymi affj\u00e1reignunum eru \u00fatrunnin e\u00f0a hafa veri\u00f0 yfirf\u00e6r\u00f0 og samst\u00e6\u00f0an hefur yfirf\u00e6rt a\u00f0 mestu alla \u00e1h\u00e6ttu og umbun eignarhalds. Samst\u00e6\u00f0an flokkar fj\u00e1reignir s\u00ednar \u00ed eftirfarandi matsflokka: \u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i (anna\u00f0 hvort \u00ed gegnum a\u00f0ra heildarafkomu e\u00f0a \u00ed rekstrarreikning); og \u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Flokkunin byggist annars vegar \u00e1 vi\u00f0skiptal\u00edkani samst\u00e6\u00f0unnar vi\u00f0 st\u00fdringu \u00e1 fj\u00e1reignum og hins vegar \u00e1 samningsskilm\u00e1lumsj\u00f3\u00f0streymisins. Fj\u00e1reignir sem er haldi\u00f0 til a\u00f0 hagnast \u00e1 skammt\u00edmaver\u00f0breytingum eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Eignarhlutar \u00ed \u00f6\u00f0rumf\u00e9l\u00f6gum en hlutdeildarf\u00e9l\u00f6gum og d\u00f3tturf\u00e9l\u00f6gum eru metnir \u00e1 gangvir\u00f0i og er hagna\u00f0ur og tap f\u00e6rt \u00ed rekstrarreikning. Aflei\u00f0ur eruf\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1reignir sem er haldi\u00f0 til innheimtu samningsbundins sj\u00f3\u00f0streymis, \u00fear sem sj\u00f3\u00f0streymi er eing\u00f6ngu grei\u00f0slah\u00f6fu\u00f0st\u00f3ls og vaxta, eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Vaxtatekjur af \u00feessum fj\u00e1reignum eru f\u00e6r\u00f0ar me\u00f0 fj\u00e1rmagnstekjumme\u00f0 a\u00f0fer\u00f0 virkra vaxta. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1reignir a\u00f0eins \u00feegar samningsbundinn r\u00e9ttur til framt\u00ed\u00f0arsj\u00f3\u00f0streymis af fj\u00e1reigninni er ekki lengur til sta\u00f0are\u00f0a \u00feegar \u00e1h\u00e6ttan e\u00f0a \u00e1vinningurinn af fj\u00e1reigninni flyst yfir \u00e1 anna\u00f0 f\u00e9lag.Fj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al skuldir vi\u00f0 fj\u00e1rm\u00e1lastofnanir, eru upphaflega metnar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum vi\u00f0skiptakostna\u00f0i. Vi\u00f0s\u00ed\u00f0ara mat eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegarskuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar.2.14 Aflei\u00f0ur Aflei\u00f0usamningar eru upphaflega f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i og endurmetnir til gangvir\u00f0is \u00ed lok hvers uppgj\u00f6rst\u00edmabils. Gangvir\u00f0isbreytingareru f\u00e6r\u00f0ar \u00ed rekstrarreikningi. 2.15 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i, a\u00f0 teknu tilliti til gengismunar og ni\u00f0urf\u00e6rslu.Ni\u00f0urf\u00e6rslan er ekki endanleg afskrift heldur er mynda\u00f0ur m\u00f3treikningur til a\u00f0 m\u00e6ta hugsanlegu tapi sem kann a\u00f0 myndast \u00edframt\u00ed\u00f0inni.F\u00e9lagi\u00f0 metur hvort \u00e1st\u00e6\u00f0a s\u00e9 til ni\u00f0urf\u00e6rslu vegna kr\u00f6fufj\u00e1rm\u00f6gnunar. Ef um ni\u00f0urf\u00e6rslu er a\u00f0 r\u00e6\u00f0a \u00fe\u00e1 er mynda\u00f0urm\u00f3treikningur til a\u00f0 m\u00e6ta hugsanlegu tapi sem kann a\u00f0 myndast \u00ed framt\u00ed\u00f0inni.2.16 Vir\u00f0isr\u00fdrnun fj\u00e1reignaSamst\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\u00f0ukostna\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 metini\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. 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\u00f0ureftir \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 tiltapss\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 einstakavi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina s\u00e9rstaklega ef \u00feeir falla ekki undir \u00e1kve\u00f0inn flokk e\u00f0a ef v\u00edsbendingar eru um auknataps\u00e1h\u00e6ttu. \u00c1 hverjum uppgj\u00f6rsdegi er far\u00f0 yfir hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Komi fram v\u00edsbending umvir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 \u00ed \u00fev\u00ed skyni a\u00f0 h\u00e6gt s\u00e9 a\u00f0 \u00e1kvar\u00f0a hversu v\u00ed\u00f0t\u00e6k vir\u00f0isr\u00fdrnun er.V\u00edsbending um a\u00f0 vir\u00f0i fj\u00e1reignar hafi r\u00fdrna\u00f0 eru \u00fdmsar hlutl\u00e6gar v\u00edsbendingar um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem geta haft \u00e1hrif \u00e1v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar. Ef v\u00e6nt sj\u00f3\u00f0streymi fj\u00e1reignarinnar er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 hennar er f\u00e6r\u00f0 s\u00e9rt\u00e6kvir\u00f0isr\u00fdrnun \u00e1 fj\u00e1reigninni. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00e1 afskriftarreikning fj\u00e1reigna \u00ed efnahagi og gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Ef \u00e1\u00f0ur f\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 ekki lengurvi\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar h\u00e6kka\u00f0 aftur og bakf\u00e6rt \u00far rekstrarreikningi.2.17 Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 \u00ed efnahagsreikningi og sj\u00f3\u00f0streymi samanstendur af sj\u00f3\u00f0i, \u00f3bundnum bankainnst\u00e6\u00f0um, skammt\u00edmaver\u00f0br\u00e9fum tilskemmri t\u00edma en 3ja m\u00e1na\u00f0a.2.18 Skuldir vi\u00f0 l\u00e1nastofnanirLangt\u00edma- og skammt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 fr\u00e1dregnum greiddum afborgunum og eru eftirst\u00f6\u00f0var nafnver\u00f0sreikna\u00f0ar upp mi\u00f0a\u00f0 vi\u00f0 gildandi gengi e\u00f0a v\u00edsit\u00f6lu \u00ed lok t\u00edmabilsins eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vextir, gengismunur og ver\u00f0b\u00e6tur f\u00e6rast \u00edrekstarreikning me\u00f0 a\u00f0fer\u00f0 virkra vaxta. L\u00e1nt\u00f6kukostna\u00f0ur er eignf\u00e6r\u00f0ur vi\u00f0 l\u00e1nt\u00f6ku og gjaldf\u00e6r\u00f0ur eftir l\u00e1nst\u00edma, me\u00f0 a\u00f0fer\u00f0 virkravaxta.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. 12m\u00e1nu\u00f0i eftir dagsetningu reikningsskila.2.19 Vi\u00f0skiptaskuldirVi\u00f0skiptaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 teknu tilliti til gengismunar.2.20 SkuldbindingarSkuldbindingar eru f\u00e6r\u00f0ar upp \u00ed efnahagsreikningi ef l\u00edklegt \u00feykir a\u00f0 samst\u00e6\u00f0an ver\u00f0i fyrir fj\u00e1rhagslegum \u00fatgj\u00f6ldum \u00ed framt\u00ed\u00f0innivegna tiltekins atbur\u00f0ar e\u00f0a vi\u00f0skipta og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 hennar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti.Skuldbindingar vegna v\u00f6ru\u00e1byrg\u00f0a eru f\u00e6r\u00f0ar \u00e1 s\u00f6ludegi vi\u00f0komandi vara og metnar af stj\u00f3rnendum m.t.t. \u00e1\u00e6tla\u00f0s fj\u00e1r\u00fatstreymissem \u00e1byrg\u00f0irnar kunna a\u00f0 valda \u00ed framt\u00ed\u00f0inni. 2.21 LeigusamningarSamst\u00e6\u00f0an er leigutaki. Samst\u00e6\u00f0an metur hvort n\u00fdir samningar feli \u00ed s\u00e9r leigu samkv\u00e6mt skilgreiningu IFRS 16. Ef svo er, \u00fe\u00e1 eruleigusamningar f\u00e6r\u00f0ir til eignar og skuldar me\u00f0 \u00fev\u00ed a\u00f0 afvaxta leigugrei\u00f0slur me\u00f0 innri v\u00f6xtum samningsins e\u00f0a me\u00f0 v\u00f6xtum semsamst\u00e6\u00f0unni bj\u00f3\u00f0ast. Leigueignir eru eftir \u00fea\u00f0 afskrifa\u00f0ar \u00e1 \u00e1\u00e6tlu\u00f0um l\u00edft\u00edma leigunnar. Leigueignir eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i. N\u00fdtingarr\u00e9ttur eignar endurspeglar upphaflegt mat \u00e1 leiguskuldinni. Leigugrei\u00f0slum er skipt \u00e1 milli afborgunar afleiguskuldum og vaxta, me\u00f0 a\u00f0fer\u00f0 virkra vaxta. Leigur\u00e9ttindi eru eignf\u00e6r\u00f0 \u00ed efnahagsreikningi.2.22 N\u00fdir og breyttir reikningsskilasta\u00f0lar og t\u00falkun \u00e1 \u00feeimEndurb\u00e6tur sem t\u00f3ku gildi \u00feann 1. jan\u00faar 2025Samst\u00e6\u00f0an hefur innleitt al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la, (IFRS, IAS) eins og \u00feeir eru sam\u00feykktir af Evr\u00f3pusambandinu \u00ed lok \u00e1rs2025, breytingar \u00e1 \u00feeim og n\u00fdjar t\u00falkanir. Innlei\u00f0ing \u00feessara breytinga hafa ekki veruleg \u00e1hrif \u00e1 samst\u00e6\u00f0ureikninginn. Eftirfarandiendurb\u00e6tur t\u00f3ku gildi \u00feann 1. jan\u00faar 2025. \u2022 \u00cd \u00e1g\u00fast 2023 breytti IASB, IAS 21 me\u00f0 \u00fev\u00ed a\u00f0 b\u00e6ta vi\u00f0 kr\u00f6fum sem hj\u00e1lpa fyrirt\u00e6kjum a\u00f0 \u00e1kvar\u00f0a hvort gjaldmi\u00f0ill s\u00e9 skiptanlegur \u00ed annan gjaldmi\u00f0il og hva\u00f0a sta\u00f0gengi skuli nota \u00feegar svo er ekki. \u00c1\u00f0ur en \u00feessar breytingar voru ger\u00f0ar kva\u00f0 IAS 21 \u00e1 um hva\u00f0a gengi skyldi nota \u00feegar skiptanleiki vanta\u00f0i t\u00edmabundi\u00f0, en ekki hva\u00f0 skyldi gera \u00feegar skortur \u00e1 skiptanleika er ekki t\u00edmabundinn.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__22": {
"value": "2.3 Samst\u00e6\u00f0ureikningsskila) D\u00f3tturf\u00e9l\u00f6g\u00c1rsreikningur samst\u00e6\u00f0unnar tekur til \u00e1rsreiknings m\u00f3\u00f0urf\u00e9lagsins og \u00e1rsreikninga f\u00e9laga sem eru undir stj\u00f3rn \u00feess \u00e1reikningsskiladegi, d\u00f3tturf\u00e9laga. R\u00e1\u00f0andi stj\u00f3rn \u00ed fyrirt\u00e6kjunum f\u00e6st me\u00f0 \u00fev\u00ed a\u00f0 m\u00f3\u00f0urf\u00e9lagi\u00f0 hefur vald til \u00feess a\u00f0 \u00e1kve\u00f0a fj\u00e1rm\u00e1la-og rekstrarstefnu \u00feeirra, \u00ed \u00fev\u00ed skyni a\u00f0 hafa hag af rekstri \u00feeirra. D\u00f3tturf\u00e9l\u00f6g eru \u00f6ll fyrirt\u00e6ki \u00fear sem samst\u00e6\u00f0an hefur vald til a\u00f0 r\u00e1\u00f0a fj\u00e1rhagslegri og stj\u00f3rnunarlegri stefnu, sem fylgir a\u00f0 \u00f6\u00f0ru j\u00f6fnueignarhlut me\u00f0 meira en helmingi atkv\u00e6\u00f0ar\u00e9ttar. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0 eru f\u00e6r\u00f0yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0um l\u00fdkur. Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum eru f\u00e6r\u00f0arme\u00f0 hlutdeildara\u00f0fer\u00f0 \u00ed reikningsskilin. Samst\u00e6\u00f0u\u00e1rsreikningur er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 kostna\u00f0arver\u00f0sreglu og \u00ed \u00fev\u00ed tilviki sem eignarhald \u00ed d\u00f3tturf\u00e9lagi er minna en 100%er f\u00e6r\u00f0 upp hlutdeild minnihluta \u00ed eigin f\u00e9 og rekstrarafkomu. Kaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0 sem gangvir\u00f0i tilgreindraeigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, aukkostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir, skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningufyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s semer umfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem vi\u00f0skiptavild. Markmi\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsskilanna er a\u00f0 birta einungis tekjur, gj\u00f6ld, eignir og skuldir samst\u00e6\u00f0unnar \u00fat \u00e1 vi\u00f0 og er \u00fev\u00edvi\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\u00f0samr\u00e6ma \u00feau vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar.b) Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gumHlutdeildarf\u00e9l\u00f6g eru f\u00e9l\u00f6g \u00fear sem m\u00f3\u00f0urf\u00e9lagi\u00f0 er \u00ed a\u00f0st\u00f6\u00f0u til a\u00f0 hafa veruleg \u00e1hrif \u00e1 stj\u00f3rnun \u00feeirra en hefur ekki yfirr\u00e1\u00f0 yfir.Veruleg \u00e1hrif eru til sta\u00f0ar \u00feegar f\u00e9lagi\u00f0 tekur \u00fe\u00e1tt \u00ed \u00e1kv\u00f6r\u00f0unum um fj\u00e1rm\u00e1l og rekstur hlutdeildarf\u00e9laga og er oft mi\u00f0a\u00f0 vi\u00f0 20% til50% eignarhlut og/e\u00f0a \u00e1hrif \u00e1 stj\u00f3rnun f\u00e9laganna sem teljast veruleg. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0hlutdeildara\u00f0fer\u00f0 \u00ed reikningsskilin. c) Hlutdeildara\u00f0fer\u00f0Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapi d\u00f3ttur- og hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hluturhennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. M\u00f3ttekinn ar\u00f0ur er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0ifj\u00e1rfestingarinnar. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutursamst\u00e6\u00f0unnar \u00ed tapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0arvi\u00f0skiptakr\u00f6fur, f\u00e6rir samst\u00e6\u00f0an ekki frekara tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga, gengist \u00ed \u00e1byrg\u00f0 e\u00f0a innt af hendigrei\u00f0slur fyrir h\u00f6nd d\u00f3ttur- og hlutdeildarf\u00e9lagsins. B\u00f3kf\u00e6rt ver\u00f0 fj\u00e1rfestinga \u00ed hlutdeildarf\u00e9l\u00f6gum, \u00fe.m.t. vi\u00f0skiptavild sem innifalin er\u00ed b\u00f3kf\u00e6r\u00f0a ver\u00f0inu, er pr\u00f3fa\u00f0 me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar \u00ed samr\u00e6mi vi\u00f0 a\u00f0fer\u00f0ir sem l\u00fdst er \u00ed sk\u00fdringu 2.11.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__23": {
"value": "a) D\u00f3tturf\u00e9l\u00f6g\u00c1rsreikningur samst\u00e6\u00f0unnar tekur til \u00e1rsreiknings m\u00f3\u00f0urf\u00e9lagsins og \u00e1rsreikninga f\u00e9laga sem eru undir stj\u00f3rn \u00feess \u00e1reikningsskiladegi, d\u00f3tturf\u00e9laga. R\u00e1\u00f0andi stj\u00f3rn \u00ed fyrirt\u00e6kjunum f\u00e6st me\u00f0 \u00fev\u00ed a\u00f0 m\u00f3\u00f0urf\u00e9lagi\u00f0 hefur vald til \u00feess a\u00f0 \u00e1kve\u00f0a fj\u00e1rm\u00e1la-og rekstrarstefnu \u00feeirra, \u00ed \u00fev\u00ed skyni a\u00f0 hafa hag af rekstri \u00feeirra. D\u00f3tturf\u00e9l\u00f6g eru \u00f6ll fyrirt\u00e6ki \u00fear sem samst\u00e6\u00f0an hefur vald til a\u00f0 r\u00e1\u00f0a fj\u00e1rhagslegri og stj\u00f3rnunarlegri stefnu, sem fylgir a\u00f0 \u00f6\u00f0ru j\u00f6fnueignarhlut me\u00f0 meira en helmingi atkv\u00e6\u00f0ar\u00e9ttar. D\u00f3tturf\u00e9l\u00f6g eru a\u00f0 fullu hluti samst\u00e6\u00f0unnar fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0 eru f\u00e6r\u00f0yfir til samst\u00e6\u00f0unnar. \u00deau eru tekin \u00fat \u00far samst\u00e6\u00f0unni fr\u00e1 \u00feeim degi \u00feegar yfirr\u00e1\u00f0um l\u00fdkur. Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum eru f\u00e6r\u00f0arme\u00f0 hlutdeildara\u00f0fer\u00f0 \u00ed reikningsskilin. Samst\u00e6\u00f0u\u00e1rsreikningur er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 kostna\u00f0arver\u00f0sreglu og \u00ed \u00fev\u00ed tilviki sem eignarhald \u00ed d\u00f3tturf\u00e9lagi er minna en 100%er f\u00e6r\u00f0 upp hlutdeild minnihluta \u00ed eigin f\u00e9 og rekstrarafkomu. Kaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0 sem gangvir\u00f0i tilgreindraeigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0 er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, aukkostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegar eignir, skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningufyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1 gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s semer umfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 sem vi\u00f0skiptavild. Markmi\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsskilanna er a\u00f0 birta einungis tekjur, gj\u00f6ld, eignir og skuldir samst\u00e6\u00f0unnar \u00fat \u00e1 vi\u00f0 og er \u00fev\u00edvi\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\u00f0samr\u00e6ma \u00feau vi\u00f0 reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__25": {
"value": "b) Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gumHlutdeildarf\u00e9l\u00f6g eru f\u00e9l\u00f6g \u00fear sem m\u00f3\u00f0urf\u00e9lagi\u00f0 er \u00ed a\u00f0st\u00f6\u00f0u til a\u00f0 hafa veruleg \u00e1hrif \u00e1 stj\u00f3rnun \u00feeirra en hefur ekki yfirr\u00e1\u00f0 yfir.Veruleg \u00e1hrif eru til sta\u00f0ar \u00feegar f\u00e9lagi\u00f0 tekur \u00fe\u00e1tt \u00ed \u00e1kv\u00f6r\u00f0unum um fj\u00e1rm\u00e1l og rekstur hlutdeildarf\u00e9laga og er oft mi\u00f0a\u00f0 vi\u00f0 20% til50% eignarhlut og/e\u00f0a \u00e1hrif \u00e1 stj\u00f3rnun f\u00e9laganna sem teljast veruleg. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0hlutdeildara\u00f0fer\u00f0 \u00ed reikningsskilin.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__24-1": {
"value": "b) Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gumHlutdeildarf\u00e9l\u00f6g eru f\u00e9l\u00f6g \u00fear sem m\u00f3\u00f0urf\u00e9lagi\u00f0 er \u00ed a\u00f0st\u00f6\u00f0u til a\u00f0 hafa veruleg \u00e1hrif \u00e1 stj\u00f3rnun \u00feeirra en hefur ekki yfirr\u00e1\u00f0 yfir.Veruleg \u00e1hrif eru til sta\u00f0ar \u00feegar f\u00e9lagi\u00f0 tekur \u00fe\u00e1tt \u00ed \u00e1kv\u00f6r\u00f0unum um fj\u00e1rm\u00e1l og rekstur hlutdeildarf\u00e9laga og er oft mi\u00f0a\u00f0 vi\u00f0 20% til50% eignarhlut og/e\u00f0a \u00e1hrif \u00e1 stj\u00f3rnun f\u00e9laganna sem teljast veruleg. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0hlutdeildara\u00f0fer\u00f0 \u00ed reikningsskilin.c) Hlutdeildara\u00f0fer\u00f0Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum og hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 vi\u00f0 reikningsskil og eru f\u00e6r\u00f0ar \u00ed upphafi \u00e1kostna\u00f0arver\u00f0i. Hlutur samst\u00e6\u00f0unnar \u00ed hagna\u00f0i e\u00f0a tapi d\u00f3ttur- og hlutdeildarf\u00e9laga eftir kaup er f\u00e6r\u00f0ur \u00ed rekstrarreikning og hluturhennar \u00ed hreyfingum eiginfj\u00e1rreikninga er f\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9. M\u00f3ttekinn ar\u00f0ur er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0ifj\u00e1rfestingarinnar. Uppsafna\u00f0ar hreyfingar eftir yfirt\u00f6ku eru lei\u00f0r\u00e9ttar gagnvart b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1rfestingarinnar. \u00deegar hlutursamst\u00e6\u00f0unnar \u00ed tapi hlutdeildarf\u00e9lagsins er jafnmikill e\u00f0a meiri en hlutdeild hennar \u00ed hlutdeildarf\u00e9laginu, \u00fe.m.t. allar a\u00f0rar \u00f3trygg\u00f0arvi\u00f0skiptakr\u00f6fur, f\u00e6rir samst\u00e6\u00f0an ekki frekara tap nema h\u00fan hafi stofna\u00f0 til skuldbindinga, gengist \u00ed \u00e1byrg\u00f0 e\u00f0a innt af hendigrei\u00f0slur fyrir h\u00f6nd d\u00f3ttur- og hlutdeildarf\u00e9lagsins. B\u00f3kf\u00e6rt ver\u00f0 fj\u00e1rfestinga \u00ed hlutdeildarf\u00e9l\u00f6gum, \u00fe.m.t. vi\u00f0skiptavild sem innifalin er\u00ed b\u00f3kf\u00e6r\u00f0a ver\u00f0inu, er pr\u00f3fa\u00f0 me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar \u00ed samr\u00e6mi vi\u00f0 a\u00f0fer\u00f0ir sem l\u00fdst er \u00ed sk\u00fdringu 2.11.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__28": {
"value": "2.4 Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e1ttur er a\u00f0greinanlegur hluti samst\u00e6\u00f0unnar vegna \u00f3l\u00edkra efnislegra e\u00f0a landfr\u00e6\u00f0ilegra \u00fe\u00e1tta var\u00f0andi \u00e1h\u00e6ttu ogafkomu annarra rekstrarstarfs\u00fe\u00e1tta samst\u00e6\u00f0unnar. Rekstrarstarfs\u00fe\u00e6ttir eru skilgreindir \u00ed samr\u00e6mi vi\u00f0 innri sk\u00fdrslugj\u00f6f til forstj\u00f3rasem notu\u00f0 er \u00ed \u00e1kvar\u00f0anat\u00f6ku. Samst\u00e6\u00f0an skilgreinir starfsemina \u00ed tvo rekstrarstarfs\u00fe\u00e6tti. Frekari grein er ger\u00f0 fyrir starfs\u00fe\u00e1ttumsamst\u00e6\u00f0unnar \u00ed sk\u00fdringu 3.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__29": {
"value": "2.5 Skr\u00e1ning teknaTekjur samanstanda af gangvir\u00f0i vegna s\u00f6lu \u00e1 v\u00f6rum og \u00fej\u00f3nustu, a\u00f0 fr\u00e1dregnum vir\u00f0isaukaskatti og afsl\u00e6tti og eftir a\u00f0 innbyr\u00f0issala innan samst\u00e6\u00f0unnar hefur veri\u00f0 felld ni\u00f0ur.(a) Sala \u00e1 v\u00f6rum og \u00fej\u00f3nustuSamst\u00e6\u00f0an framlei\u00f0ir og selur \u00farval af sj\u00e1varafur\u00f0um, fyrst og fremst frystar, saltfisks- og ferskar afur\u00f0ir svo og mj\u00f6l og l\u00fdsi. Hlutiafur\u00f0a er seldur \u00ed gegnum umbo\u00f0ss\u00f6lufyrirt\u00e6ki sem s\u00e9r um samskipti, gefur \u00fat reikninga og s\u00e9r um innheimtu hj\u00e1 vi\u00f0skiptavinum,en \u00ed sl\u00edkum tilvikum gefur samst\u00e6\u00f0an \u00fat reikninga \u00e1 umbo\u00f0ss\u00f6lufyrirt\u00e6ki\u00f0 \u00feegar sala hefur \u00e1tt s\u00e9r sta\u00f0. Mj\u00f6l og l\u00fdsi er selt beint tilvi\u00f0skiptavina. \u00d6ll vi\u00f0skipti eru me\u00f0 hef\u00f0bundnum grei\u00f0sluskilm\u00e1lum og m\u00f6rg me\u00f0 \u00e1byrg\u00f0um \u00ed vi\u00f0skiptum. Samst\u00e6\u00f0an selur einnig \u00farval af f\u00f3\u00f0ri til fiskeldis til vi\u00f0skiptavina innanlands. Tekjur af s\u00f6lu eru f\u00e6r\u00f0ar \u00feegar yfirr\u00e1\u00f0 yfir v\u00f6runum hefur veri\u00f0 flutt til kaupenda, sem er \u00feegar v\u00f6rurnar hafa veri\u00f0 afhentar.Afhending fer fram \u00feegar kaupandi hefur teki\u00f0 vi\u00f0 v\u00f6runum samkv\u00e6mt flutningsskilm\u00e1lum, \u00e1h\u00e6ttan \u00e1 \u00fareldingu og tapi hefur veri\u00f0flutt til hans og anna\u00f0 hvort hefur kaupandi sam\u00feykkt v\u00f6rurnar \u00ed samr\u00e6mi vi\u00f0 s\u00f6lusamninginn, sta\u00f0festingar\u00e1kv\u00e6\u00f0i hafa li\u00f0i\u00f0 e\u00f0asamst\u00e6\u00f0an hefur hlutl\u00e6gar v\u00edsbendingar um a\u00f0 \u00f6ll skilyr\u00f0i fyrir vi\u00f0urkenningu hafi veri\u00f0 fulln\u00e6gt. Reikningar eru a\u00f0 jafna\u00f0i gefnir \u00fat\u00feegar afhending hefur \u00e1tt s\u00e9r sta\u00f0 og eru \u00e1 gjalddaga vi\u00f0 \u00fatg\u00e1fu. Samst\u00e6\u00f0an f\u00e6rir ekki skuldbindingu vegna v\u00e6ntra v\u00f6ruskila \u00fearsem reynslan s\u00fdnir a\u00f0 fj\u00e1rh\u00e6\u00f0ir hafa veri\u00f0 \u00f3verulegar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__34": {
"value": "(c) Tekjur (gj\u00f6ld) af ver\u00f0br\u00e9fum og aflei\u00f0usamningumAllar hreyfingar \u00e1 ver\u00f0br\u00e9fum og aflei\u00f0usamningum \u00e1 gangvir\u00f0i sem f\u00e6r\u00f0ar eru \u00ed rekstrareikning eru taldar h\u00e9r me\u00f0. Annars vegarer \u00fea\u00f0 ar\u00f0ur, vextir og ver\u00f0breytingar \u00e1 hlutabr\u00e9fum og skuldagerningum \u00e1 gangvir\u00f0i, og hins vegar eru \u00fea\u00f0 vextir, gengismunur ogver\u00f0breytingar \u00e1 aflei\u00f0usamningum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__33-1": {
"value": "(c) Tekjur (gj\u00f6ld) af ver\u00f0br\u00e9fum og aflei\u00f0usamningumAllar hreyfingar \u00e1 ver\u00f0br\u00e9fum og aflei\u00f0usamningum \u00e1 gangvir\u00f0i sem f\u00e6r\u00f0ar eru \u00ed rekstrareikning eru taldar h\u00e9r me\u00f0. Annars vegarer \u00fea\u00f0 ar\u00f0ur, vextir og ver\u00f0breytingar \u00e1 hlutabr\u00e9fum og skuldagerningum \u00e1 gangvir\u00f0i, og hins vegar eru \u00fea\u00f0 vextir, gengismunur ogver\u00f0breytingar \u00e1 aflei\u00f0usamningum.2.14 Aflei\u00f0ur Aflei\u00f0usamningar eru upphaflega f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i og endurmetnir til gangvir\u00f0is \u00ed lok hvers uppgj\u00f6rst\u00edmabils. Gangvir\u00f0isbreytingareru f\u00e6r\u00f0ar \u00ed rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__30-1": {
"value": "(a) Fj\u00e1rmunatekjurVaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning me\u00f0 a\u00f0fer\u00f0 virkra vaxta vegna allra fj\u00e1rm\u00e1lagerninga sem f\u00e6r\u00f0ir eru \u00e1 kostna\u00f0arver\u00f0i.Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til grei\u00f0slu er fastsettur. Gangvir\u00f0isbreytingar fj\u00e1rfestinga og aflei\u00f0a \u00e1 gangvir\u00f0i eru f\u00e6r\u00f0ar \u00edrekstrarreikning me\u00f0al fj\u00e1rmunatekna.(b) Fj\u00e1rmagnsgj\u00f6ld\u00d6ll fj\u00e1rmagnsgj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem \u00feau falla til.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__32": {
"value": "(b) Fj\u00e1rmagnsgj\u00f6ld\u00d6ll fj\u00e1rmagnsgj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem \u00feau falla til.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__35": {
"value": "2.7 Erlendir gjaldmi\u00f0larStarfr\u00e6kslugjaldmi\u00f0ill samst\u00e6\u00f0unnar er bandar\u00edskir dollarar (USD). Reikningsskil d\u00f3tturf\u00e9laga eru b\u00e6\u00f0i \u00ed \u00edslenskum kr\u00f3num (ISK)og evrum (EUR). Vi\u00f0skipti \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en bandar\u00edskum dollurum eru f\u00e6r\u00f0 \u00e1 gildandi gengi \u00feess dags sem vi\u00f0skiptin farafram. Fj\u00e1reignir og fj\u00e1rskuldir \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en bandar\u00edskum dollar (USD) eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 opinbert skr\u00e1\u00f0 \u00e1rslokagengi.Gengismunur sem myndast er f\u00e6r\u00f0ur \u00ed rekstrarreikning, nema \u00ed \u00feeim tilfellum \u00fear sem hann er hluti af eignf\u00e6r\u00f0umfj\u00e1rmagnskostna\u00f0i.Me\u00f0algengi \u00e1rsins \u00c1rslokagengi2025 2024 31.12.2025 31.12.2024\u00cdslensk kr\u00f3na (\u00cdSK) .........................................................................0,0078 0,0073 0,0080 0,0072Evra (EUR) .....................................................................................1,1268 1,0825 1,1757 1,0412Sterlingspund (GBP) ......................................................................1,3157 1,2789 1,3495 1,2540D\u00f6nsk kr\u00f3na (DKK) ........................................................................0,1510 0,1451 0,1574 0,1396Norsk kr\u00f3na (NOK) .........................................................................0,0962 0,0932 0,0994 0,0884Japanskt jen (JPY) .........................................................................0,0067 0,0066 0,0064 0,0064",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__38": {
"value": "2.8 TekjuskatturTekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed samst\u00e6\u00f0u\u00e1rsreikninginn. \u00datreikningur hans byggir \u00e1 afkomu fyrir skatta a\u00f0 teknu tilliti tilvaranlegs mismunar \u00e1 skattalegri afkomu og afkomu samkv\u00e6mt samst\u00e6\u00f0u\u00e1rsreikningi. Tekjuskattshlutfall 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 \u00e1rsins auklei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur af t\u00edmabundnum mismun milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00edsamst\u00e6\u00f0u\u00e1rsreikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndastvegna upphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1reikningshaldslegan 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 hafaveri\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\u00f0skattinneign er innleyst e\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp. Tekjuskattshlutfall vegna fresta\u00f0s tekjuskatts er reikna\u00f020%.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 skattalegumframt\u00ed\u00f0arhagna\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__37": {
"value": "2.8 TekjuskatturTekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed samst\u00e6\u00f0u\u00e1rsreikninginn. \u00datreikningur hans byggir \u00e1 afkomu fyrir skatta a\u00f0 teknu tilliti tilvaranlegs mismunar \u00e1 skattalegri afkomu og afkomu samkv\u00e6mt samst\u00e6\u00f0u\u00e1rsreikningi. Tekjuskattshlutfall 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 \u00e1rsins auklei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur af t\u00edmabundnum mismun milli skattver\u00f0s eigna og skulda og b\u00f3kf\u00e6r\u00f0ra fj\u00e1rh\u00e6\u00f0a \u00feeirra \u00edsamst\u00e6\u00f0u\u00e1rsreikningsskilunum er f\u00e6r\u00f0ur a\u00f0 fullu til skuldar. Fresta\u00f0ur tekjuskattur er hins vegar ekki f\u00e6r\u00f0ur ef hann myndastvegna upphaflegrar f\u00e6rslu eignar e\u00f0a skuldar \u00ed \u00f6\u00f0rum vi\u00f0skiptum en sameiningu fyrirt\u00e6kja sem hefur hvorki \u00e1hrif \u00e1reikningshaldslegan 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 hafaveri\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\u00f0skattinneign er innleyst e\u00f0a fresta\u00f0a tekjuskattskuldbindingin er ger\u00f0 upp. Tekjuskattshlutfall vegna fresta\u00f0s tekjuskatts er reikna\u00f020%.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 skattalegumframt\u00ed\u00f0arhagna\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__39": {
"value": "2.9 \u00d3efnislegar eignir\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtast samst\u00e6\u00f0unni ogh\u00e6gt er a\u00f0 meta kostna\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstanda af keyptumfiskvei\u00f0iheimildum.Keyptar fiskvei\u00f0iheimildir eru f\u00e6r\u00f0ar 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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__36": {
"value": "Me\u00f0algengi \u00e1rsins \u00c1rslokagengi2025 2024 31.12.2025 31.12.2024\u00cdslensk kr\u00f3na (\u00cdSK) .........................................................................0,0078 0,0073 0,0080 0,0072Evra (EUR) .....................................................................................1,1268 1,0825 1,1757 1,0412Sterlingspund (GBP) ......................................................................1,3157 1,2789 1,3495 1,2540D\u00f6nsk kr\u00f3na (DKK) ........................................................................0,1510 0,1451 0,1574 0,1396Norsk kr\u00f3na (NOK) .........................................................................0,0962 0,0932 0,0994 0,0884Japanskt jen (JPY) .........................................................................0,0067 0,0066 0,0064 0,0064",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__40": {
"value": "2.10 Rekstrarfj\u00e1rmunirEignir eru skr\u00e1\u00f0ar sem rekstrarfj\u00e1rmunir \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtast samst\u00e6\u00f0unni og h\u00e6gter a\u00f0 meta kostna\u00f0 vegna eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Um er a\u00f0 r\u00e6\u00f0a varanlega rekstrarfj\u00e1rmuni sem eru tilgreindir \u00e1upphaflegu kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Kostna\u00f0arver\u00f0 varanlegra rekstrarfj\u00e1rmuna samanstendur af kaupver\u00f0i og\u00f6llum beinum kostna\u00f0i vi\u00f0 a\u00f0 koma eigninni \u00ed tekjuh\u00e6ft \u00e1stand.Vi\u00f0b\u00f3tarfj\u00e1rfesting sem fellur til s\u00ed\u00f0ar er innifalin \u00ed b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar e\u00f0a f\u00e6r\u00f0 sem s\u00e9rgreind eign, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. \u00dea\u00f0gerist \u00fe\u00f3 einungis \u00feegar l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur, sem tengist fj\u00e1rfestingunni, muni \u00ed framt\u00ed\u00f0inni renna tilsamst\u00e6\u00f0unnar og a\u00f0 unnt s\u00e9 a\u00f0 meta kostna\u00f0arver\u00f0 me\u00f0 \u00f6ruggum h\u00e6tti. Vi\u00f0ger\u00f0ir og vi\u00f0hald eru gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1\u00fev\u00ed t\u00edmabili \u00feegar stofna\u00f0 er til \u00feeirra.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.L\u00f3\u00f0ir eru ekki afskrifa\u00f0ar. Afskriftir annarra eigna eru reikna\u00f0ar \u00feannig a\u00f0 mismunur \u00e1 kostna\u00f0arver\u00f0i \u00feeirra og \u00e1\u00e6tlu\u00f0u hrakvir\u00f0i erdreift l\u00ednulega \u00e1 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma eignanna. Meirih\u00e1ttar endurb\u00e6tur eru afskrifa\u00f0ar \u00e1 l\u00edft\u00edma vi\u00f0komandi eignar e\u00f0a \u00feeim t\u00edmasem l\u00ed\u00f0ur a\u00f0 n\u00e6stu meirih\u00e1ttar endurb\u00f3tum, hvort sem skemur er.Hrakvir\u00f0i eigna og n\u00fdtingart\u00edmi er endursko\u00f0a\u00f0ur \u00e1rlega og lei\u00f0r\u00e9ttur, ef vi\u00f0 \u00e1.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.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__44": {
"value": "2.11 Vir\u00f0isr\u00fdrnun annarra eigna en fj\u00e1reigna\u00c1 hverjum reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 annarra eigna en fj\u00e1reigna yfirfari\u00f0 me\u00f0 tilliti til v\u00edsbendinga um vir\u00f0isr\u00fdrnun. Komifram v\u00edsbending um vir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 \u00ed \u00fev\u00ed skyni a\u00f0 h\u00e6gt s\u00e9 a\u00f0 \u00e1kvar\u00f0a hversu v\u00ed\u00f0t\u00e6kvir\u00f0isr\u00fdrnun er.Endurheimtanlegt vir\u00f0i er anna\u00f0 hvort hreint s\u00f6luvir\u00f0i e\u00f0a n\u00fdtingarvir\u00f0i eignar, hvort sem h\u00e6rra er. Vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i er nota\u00f0v\u00e6nt fj\u00e1rstreymi sem f\u00e6rt hefur veri\u00f0 til n\u00favir\u00f0is me\u00f0 vaxtapr\u00f3sentu sem vi\u00f0eigandi er vi\u00f0 fj\u00e1rm\u00f6gnun sl\u00edkrar eignar a\u00f0 teknu tilliti tilskatta. \u00deegar ekki er h\u00e6gt a\u00f0 meta endurheimtanlegt vir\u00f0i einstakra eigna \u00fe\u00e1 metur samst\u00e6\u00f0an endurheimtanlegt vir\u00f0i \u00feeirrarsj\u00f3\u00f0skapandi einingar sem eignin fellur undir.S\u00e9 endurheimtanlegt vir\u00f0i eignar e\u00f0a fj\u00e1rskapandi einingar meti\u00f0 l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar l\u00e6kka\u00f0 \u00edendurheimtanlegt vir\u00f0i. Tap vegna vir\u00f0isr\u00fdrnunar er f\u00e6rt \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, \u00fe\u00f3 ekki umfram upphaflegt kostna\u00f0arver\u00f0.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki heimilt a\u00f0 bakf\u00e6ra.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__43-1": {
"value": "2.11 Vir\u00f0isr\u00fdrnun annarra eigna en fj\u00e1reigna\u00c1 hverjum reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 annarra eigna en fj\u00e1reigna yfirfari\u00f0 me\u00f0 tilliti til v\u00edsbendinga um vir\u00f0isr\u00fdrnun. Komifram v\u00edsbending um vir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 \u00ed \u00fev\u00ed skyni a\u00f0 h\u00e6gt s\u00e9 a\u00f0 \u00e1kvar\u00f0a hversu v\u00ed\u00f0t\u00e6kvir\u00f0isr\u00fdrnun er.Endurheimtanlegt vir\u00f0i er anna\u00f0 hvort hreint s\u00f6luvir\u00f0i e\u00f0a n\u00fdtingarvir\u00f0i eignar, hvort sem h\u00e6rra er. Vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i er nota\u00f0v\u00e6nt fj\u00e1rstreymi sem f\u00e6rt hefur veri\u00f0 til n\u00favir\u00f0is me\u00f0 vaxtapr\u00f3sentu sem vi\u00f0eigandi er vi\u00f0 fj\u00e1rm\u00f6gnun sl\u00edkrar eignar a\u00f0 teknu tilliti tilskatta. \u00deegar ekki er h\u00e6gt a\u00f0 meta endurheimtanlegt vir\u00f0i einstakra eigna \u00fe\u00e1 metur samst\u00e6\u00f0an endurheimtanlegt vir\u00f0i \u00feeirrarsj\u00f3\u00f0skapandi einingar sem eignin fellur undir.S\u00e9 endurheimtanlegt vir\u00f0i eignar e\u00f0a fj\u00e1rskapandi einingar meti\u00f0 l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar l\u00e6kka\u00f0 \u00edendurheimtanlegt vir\u00f0i. Tap vegna vir\u00f0isr\u00fdrnunar er f\u00e6rt \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, \u00fe\u00f3 ekki umfram upphaflegt kostna\u00f0arver\u00f0.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki heimilt a\u00f0 bakf\u00e6ra.2.16 Vir\u00f0isr\u00fdrnun fj\u00e1reignaSamst\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\u00f0ukostna\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 metini\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. 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\u00f0ureftir \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 tiltapss\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 einstakavi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina s\u00e9rstaklega ef \u00feeir falla ekki undir \u00e1kve\u00f0inn flokk e\u00f0a ef v\u00edsbendingar eru um auknataps\u00e1h\u00e6ttu. \u00c1 hverjum uppgj\u00f6rsdegi er far\u00f0 yfir hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Komi fram v\u00edsbending umvir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 \u00ed \u00fev\u00ed skyni a\u00f0 h\u00e6gt s\u00e9 a\u00f0 \u00e1kvar\u00f0a hversu v\u00ed\u00f0t\u00e6k vir\u00f0isr\u00fdrnun er.V\u00edsbending um a\u00f0 vir\u00f0i fj\u00e1reignar hafi r\u00fdrna\u00f0 eru \u00fdmsar hlutl\u00e6gar v\u00edsbendingar um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem geta haft \u00e1hrif \u00e1v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar. Ef v\u00e6nt sj\u00f3\u00f0streymi fj\u00e1reignarinnar er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 hennar er f\u00e6r\u00f0 s\u00e9rt\u00e6kvir\u00f0isr\u00fdrnun \u00e1 fj\u00e1reigninni. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00e1 afskriftarreikning fj\u00e1reigna \u00ed efnahagi og gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Ef \u00e1\u00f0ur f\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 ekki lengurvi\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar h\u00e6kka\u00f0 aftur og bakf\u00e6rt \u00far rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__45": {
"value": "2.12 Birg\u00f0irV\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. Birg\u00f0ir af rekstrarv\u00f6rum og vei\u00f0af\u00e6rum eru f\u00e6r\u00f0ar \u00e1 \u00e1\u00e6tlu\u00f0u kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu, ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__46": {
"value": "2.13 Fj\u00e1rm\u00e1lagerningarFj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00ed upphafi \u00e1 gangvir\u00f0i. Fj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00e1 vi\u00f0skiptadegi, en \u00fea\u00f0 er dagurinn semsamst\u00e6\u00f0an skuldbindur sig til a\u00f0 kaupa e\u00f0a selja eignina. Fj\u00e1reignir eru afskr\u00e1\u00f0ar \u00feegar r\u00e9ttindi til a\u00f0 f\u00e1 sj\u00f3\u00f0streymi affj\u00e1reignunum eru \u00fatrunnin e\u00f0a hafa veri\u00f0 yfirf\u00e6r\u00f0 og samst\u00e6\u00f0an hefur yfirf\u00e6rt a\u00f0 mestu alla \u00e1h\u00e6ttu og umbun eignarhalds. Samst\u00e6\u00f0an flokkar fj\u00e1reignir s\u00ednar \u00ed eftirfarandi matsflokka: \u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i (anna\u00f0 hvort \u00ed gegnum a\u00f0ra heildarafkomu e\u00f0a \u00ed rekstrarreikning); og \u2022 \u00fe\u00e6r sem eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Flokkunin byggist annars vegar \u00e1 vi\u00f0skiptal\u00edkani samst\u00e6\u00f0unnar vi\u00f0 st\u00fdringu \u00e1 fj\u00e1reignum og hins vegar \u00e1 samningsskilm\u00e1lumsj\u00f3\u00f0streymisins. Fj\u00e1reignir sem er haldi\u00f0 til a\u00f0 hagnast \u00e1 skammt\u00edmaver\u00f0breytingum eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Eignarhlutar \u00ed \u00f6\u00f0rumf\u00e9l\u00f6gum en hlutdeildarf\u00e9l\u00f6gum og d\u00f3tturf\u00e9l\u00f6gum eru metnir \u00e1 gangvir\u00f0i og er hagna\u00f0ur og tap f\u00e6rt \u00ed rekstrarreikning. Aflei\u00f0ur eruf\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1reignir sem er haldi\u00f0 til innheimtu samningsbundins sj\u00f3\u00f0streymis, \u00fear sem sj\u00f3\u00f0streymi er eing\u00f6ngu grei\u00f0slah\u00f6fu\u00f0st\u00f3ls og vaxta, eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Vaxtatekjur af \u00feessum fj\u00e1reignum eru f\u00e6r\u00f0ar me\u00f0 fj\u00e1rmagnstekjumme\u00f0 a\u00f0fer\u00f0 virkra vaxta. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1reignir a\u00f0eins \u00feegar samningsbundinn r\u00e9ttur til framt\u00ed\u00f0arsj\u00f3\u00f0streymis af fj\u00e1reigninni er ekki lengur til sta\u00f0are\u00f0a \u00feegar \u00e1h\u00e6ttan e\u00f0a \u00e1vinningurinn af fj\u00e1reigninni flyst yfir \u00e1 anna\u00f0 f\u00e9lag.Fj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al skuldir vi\u00f0 fj\u00e1rm\u00e1lastofnanir, eru upphaflega metnar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum vi\u00f0skiptakostna\u00f0i. Vi\u00f0s\u00ed\u00f0ara mat eru \u00fe\u00e6r f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Samst\u00e6\u00f0an afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegarskuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__48": {
"value": "2.15 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i, a\u00f0 teknu tilliti til gengismunar og ni\u00f0urf\u00e6rslu.Ni\u00f0urf\u00e6rslan er ekki endanleg afskrift heldur er mynda\u00f0ur m\u00f3treikningur til a\u00f0 m\u00e6ta hugsanlegu tapi sem kann a\u00f0 myndast \u00edframt\u00ed\u00f0inni.F\u00e9lagi\u00f0 metur hvort \u00e1st\u00e6\u00f0a s\u00e9 til ni\u00f0urf\u00e6rslu vegna kr\u00f6fufj\u00e1rm\u00f6gnunar. Ef um ni\u00f0urf\u00e6rslu er a\u00f0 r\u00e6\u00f0a \u00fe\u00e1 er mynda\u00f0urm\u00f3treikningur til a\u00f0 m\u00e6ta hugsanlegu tapi sem kann a\u00f0 myndast \u00ed framt\u00ed\u00f0inni.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__50": {
"value": "2.16 Vir\u00f0isr\u00fdrnun fj\u00e1reignaSamst\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\u00f0ukostna\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 metini\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. 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\u00f0ureftir \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 tiltapss\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 einstakavi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina s\u00e9rstaklega ef \u00feeir falla ekki undir \u00e1kve\u00f0inn flokk e\u00f0a ef v\u00edsbendingar eru um auknataps\u00e1h\u00e6ttu. \u00c1 hverjum uppgj\u00f6rsdegi er far\u00f0 yfir hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Komi fram v\u00edsbending umvir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 \u00ed \u00fev\u00ed skyni a\u00f0 h\u00e6gt s\u00e9 a\u00f0 \u00e1kvar\u00f0a hversu v\u00ed\u00f0t\u00e6k vir\u00f0isr\u00fdrnun er.V\u00edsbending um a\u00f0 vir\u00f0i fj\u00e1reignar hafi r\u00fdrna\u00f0 eru \u00fdmsar hlutl\u00e6gar v\u00edsbendingar um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem geta haft \u00e1hrif \u00e1v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar. Ef v\u00e6nt sj\u00f3\u00f0streymi fj\u00e1reignarinnar er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 hennar er f\u00e6r\u00f0 s\u00e9rt\u00e6kvir\u00f0isr\u00fdrnun \u00e1 fj\u00e1reigninni. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00e1 afskriftarreikning fj\u00e1reigna \u00ed efnahagi og gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Ef \u00e1\u00f0ur f\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 ekki lengurvi\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar h\u00e6kka\u00f0 aftur og bakf\u00e6rt \u00far rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__51": {
"value": "2.17 Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 \u00ed efnahagsreikningi og sj\u00f3\u00f0streymi samanstendur af sj\u00f3\u00f0i, \u00f3bundnum bankainnst\u00e6\u00f0um, skammt\u00edmaver\u00f0br\u00e9fum tilskemmri t\u00edma en 3ja m\u00e1na\u00f0a.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__55": {
"value": "2.21 LeigusamningarSamst\u00e6\u00f0an er leigutaki. Samst\u00e6\u00f0an metur hvort n\u00fdir samningar feli \u00ed s\u00e9r leigu samkv\u00e6mt skilgreiningu IFRS 16. Ef svo er, \u00fe\u00e1 eruleigusamningar f\u00e6r\u00f0ir til eignar og skuldar me\u00f0 \u00fev\u00ed a\u00f0 afvaxta leigugrei\u00f0slur me\u00f0 innri v\u00f6xtum samningsins e\u00f0a me\u00f0 v\u00f6xtum semsamst\u00e6\u00f0unni bj\u00f3\u00f0ast. Leigueignir eru eftir \u00fea\u00f0 afskrifa\u00f0ar \u00e1 \u00e1\u00e6tlu\u00f0um l\u00edft\u00edma leigunnar. Leigueignir eru f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i. N\u00fdtingarr\u00e9ttur eignar endurspeglar upphaflegt mat \u00e1 leiguskuldinni. Leigugrei\u00f0slum er skipt \u00e1 milli afborgunar afleiguskuldum og vaxta, me\u00f0 a\u00f0fer\u00f0 virkra vaxta. Leigur\u00e9ttindi eru eignf\u00e6r\u00f0 \u00ed efnahagsreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__54": {
"value": "2.20 SkuldbindingarSkuldbindingar eru f\u00e6r\u00f0ar upp \u00ed efnahagsreikningi ef l\u00edklegt \u00feykir a\u00f0 samst\u00e6\u00f0an ver\u00f0i fyrir fj\u00e1rhagslegum \u00fatgj\u00f6ldum \u00ed framt\u00ed\u00f0innivegna tiltekins atbur\u00f0ar e\u00f0a vi\u00f0skipta og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 hennar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti.Skuldbindingar vegna v\u00f6ru\u00e1byrg\u00f0a eru f\u00e6r\u00f0ar \u00e1 s\u00f6ludegi vi\u00f0komandi vara og metnar af stj\u00f3rnendum m.t.t. \u00e1\u00e6tla\u00f0s fj\u00e1r\u00fatstreymissem \u00e1byrg\u00f0irnar kunna a\u00f0 valda \u00ed framt\u00ed\u00f0inni.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__52": {
"value": "2.18 Skuldir vi\u00f0 l\u00e1nastofnanirLangt\u00edma- og skammt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 fr\u00e1dregnum greiddum afborgunum og eru eftirst\u00f6\u00f0var nafnver\u00f0sreikna\u00f0ar upp mi\u00f0a\u00f0 vi\u00f0 gildandi gengi e\u00f0a v\u00edsit\u00f6lu \u00ed lok t\u00edmabilsins eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vextir, gengismunur og ver\u00f0b\u00e6tur f\u00e6rast \u00edrekstarreikning me\u00f0 a\u00f0fer\u00f0 virkra vaxta. L\u00e1nt\u00f6kukostna\u00f0ur er eignf\u00e6r\u00f0ur vi\u00f0 l\u00e1nt\u00f6ku og gjaldf\u00e6r\u00f0ur eftir l\u00e1nst\u00edma, me\u00f0 a\u00f0fer\u00f0 virkravaxta.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. 12m\u00e1nu\u00f0i eftir dagsetningu reikningsskila.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__53": {
"value": "2.19 Vi\u00f0skiptaskuldirVi\u00f0skiptaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 teknu tilliti til gengismunar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__57": {
"value": "2.23 N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiNokkrar breytingar \u00e1 reikningsskilast\u00f6\u00f0lum hafa veri\u00f0 ger\u00f0ar sem hafa ekki teki\u00f0 \u00ed gildi fyrir reikningsskil 31.desember 2025 og hafaekki veri\u00f0 innleiddar fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. Mat samst\u00e6\u00f0unnar \u00e1 n\u00fdjum og breytum \u00e1 st\u00f6\u00f0lum er sett framh\u00e9r a\u00f0 ne\u00f0an.Breytingar sem gilda fyrir t\u00edmabil sem hefjast 1. jan\u00faar 2026 e\u00f0a s\u00ed\u00f0ar.\u2022 Vi\u00f0b\u00f3tarsk\u00fdringarkr\u00f6fur fyrir tiltekinna fj\u00e1rm\u00e1lagerninga me\u00f0 samningsskilm\u00e1la sem geta breytt sj\u00f3\u00f0streymi \u00feess (IFRS 9 ogIFRS 7). Stj\u00f3rnendur hafa lagt mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 9 og IFRS 7. \u00c1hrif innlei\u00f0ingarinnar \u00e1 samst\u00e6\u00f0una er ekkiveruleg.\u2022 \u00cd j\u00fal\u00ed 2024 gaf IASB \u00fat n\u00edu afmarka\u00f0ar breytingar sem hluta af reglubundnu vi\u00f0haldi \u00e1 IFRS reikningsskilast\u00f6\u00f0lum.Breytingarnar fela \u00ed s\u00e9r sk\u00fdringar, einfaldanir, lei\u00f0r\u00e9ttingar e\u00f0a breytingar til a\u00f0 b\u00e6ta samr\u00e6mi \u00ed, IFRS 1 Innlei\u00f0ing IFRS, IFRS 7Fj\u00e1rm\u00e1lagerningar, IFRS 9 Fj\u00e1rm\u00e1lagerningar, IFRS 10 Samst\u00e6\u00f0ureikningsskil og IAS 7 Sj\u00f3\u00f0streymi, \u00e1hrif innlei\u00f0ingarinnar \u00e1samst\u00e6\u00f0una eru ekki veruleg. Breytingar sem gilda fyrir t\u00edmabil sem hefjast 1. jan\u00faar 2027 e\u00f0a s\u00ed\u00f0ar.\u2022 IFRS 18 mun koma \u00ed sta\u00f0 n\u00faverandi sta\u00f0als, IAS 1 Framsetning reikningsskila, \u00fear sem n\u00fdjar kr\u00f6fur eru kynntar en markmi\u00f0i\u00f0me\u00f0 sta\u00f0linum er a\u00f0 n\u00e1 frekari samanbur\u00f0arh\u00e6fni \u00e1 fj\u00e1rhagslegrar frammist\u00f6\u00f0u samb\u00e6rilegra a\u00f0ila og veita meiri vi\u00f0eigandiuppl\u00fdsingar og gagns\u00e6i fyrir notendur. Jafnvel \u00fe\u00f3 a\u00f0 IFRS 18 hafi ekki \u00e1hrif \u00e1 f\u00e6rslu e\u00f0a mat \u00e1 li\u00f0um \u00ed reikningsskilum, er b\u00faist vi\u00f0a\u00f0 \u00e1hrif hans \u00e1 framsetningu og uppl\u00fdsingagj\u00f6f ver\u00f0i v\u00ed\u00f0t\u00e6k. \u2022 Stj\u00f3rnendur hafa lagt mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 18.\u2022 Samst\u00e6\u00f0an mun beita n\u00fdja sta\u00f0linum fr\u00e1 gildist\u00f6kudegi hans, 1. jan\u00faar 2027. Krafa er um a\u00f0 beita sta\u00f0linum afturvirkt og \u00fev\u00edver\u00f0a samanbur\u00f0aruppl\u00fdsingar fyrir reiknings\u00e1ri\u00f0 sem l\u00fdkur 31. desember 2026 endurbirtar \u00ed samr\u00e6mi vi\u00f0 IFRS 18.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__59": {
"value": "3. Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e6ttir eru skilgreindir \u00ed samr\u00e6mi vi\u00f0 e\u00f0li rekstrar og innri sk\u00fdrslugj\u00f6f samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an skilgreinir hj\u00e1 s\u00e9r tvostarfs\u00fe\u00e6tti, \u00datger\u00f0 og Landvinnslu, a\u00f0rir starfs\u00fe\u00e6ttir falla undir li\u00f0inn Anna\u00f0 .J\u00f6fnunar-\u00datger\u00f0 Landvinnsla Anna\u00f0 Eigin afli f\u00e6rslur Samtals2024Seldar v\u00f6rur ................... 145.864.235 243.028.431 35.894.361 (84.208.794) (15.827.324) 324.750.909 Hagna\u00f0ur afs\u00f6lu eigna ................... 0 332.887 46.994 0 0 379.881Kostna\u00f0arver\u00f0seldra vara .................. 53.281.635 158.038.421 31.191.776 (84.208.794) (15.827.324) 142.475.714 Laun, aflahlutir og annar starfsm.kostn. ...... 55.195.148 26.287.070 7.597.485 0 0 89.079.703Annar rekstrarkostn. ....... 2.214.542 1.755.673 5.169.383 00 9.139.598S\u00f6lutap ........................... 218.957 209.919 0 00 428.876Rekstrarhagna\u00f0urfyrir afskriftir ................34.953.953 57.070.235 (8.017.290) 0 0 84.006.899Afskriftir fastafj\u00e1rmuna ... (10.802.272) (7.996.186) (558.237) 0 0 (19.356.695)Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) (7.835.416)\u00c1hrif af rekstri hlutdeildarf\u00e9laga (715.412)Tekjuskattur ................... (11.975.879)Hagna\u00f0ur \u00e1rsins ............. 44.123.497 Fj\u00e1rfestingar ................... (5.302.884) (9.101.424) (1.443.735) 0 0 (15.848.043)Rekstrarfj\u00e1rmunir ........... 118.018.074 109.479.371 7.853.773 0 0 235.351.218 \u00d3efnislegar eignir, \u00f3skiptar 483.158.867 A\u00f0rar eignir, \u00f3skiptar ...... 341.122.053 Skuldir, \u00f3skiptar ............. (416.529.648)J\u00f6fnunar-\u00datger\u00f0 Landvinnsla Anna\u00f0 Eigin afli f\u00e6rslur Samtals2025Seldar v\u00f6rur ................... 187.731.093 270.234.039 40.399.856 (105.142.812) (15.126.127) 378.096.049 Hagna\u00f0ur afaf s\u00f6lu eigna ............... 37.053 0 239.864 0 0 276.917 Kostna\u00f0arver\u00f0seldra vara .................. 64.696.641 169.700.369 35.604.882 (105.142.812) (15.126.127) 149.732.953 Laun, aflahlutir og annar starfsm.kostn. ...... 66.180.639 30.795.771 8.185.178 0 0 105.161.588Annar rekstrarkostn. ....... 1.989.359 1.658.076 4.447.974 00 8.095.409Rekstrarhagna\u00f0urfyrir afskriftir ................54.901.507 68.079.823 (7.598.313) 0 0 115.383.016 Afskriftir fastafj\u00e1rmuna ... (12.291.754) (8.911.955) (637.856) 0 0 (21.841.565)Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) (7.072.865)\u00c1hrif af rekstri hlutdeildarf\u00e9laga (5.214.474)Tekjuskattur ................... (17.469.863)Hagna\u00f0ur \u00e1rsins ............. 63.784.249 Fj\u00e1rfestingar ................... (167.557) (1.474.921) (622.121) 0 0 (2.264.599)Rekstrarfj\u00e1rmunir ........... 109.581.812 104.344.489 6.602.115 0 0 220.528.416 \u00d3efnislegar eignir, \u00f3skiptar 522.037.627 A\u00f0rar eignir, \u00f3skiptar ...... 368.987.047 Skuldir, \u00f3skiptar ............. (376.716.563)3. Starfs\u00fe\u00e1ttayfirlit (framhald)1) \u00datger\u00f0. Til tekna hj\u00e1 \u00fatger\u00f0 teljast fyrst og fremst aflatekjur en kostna\u00f0ur \u00fatger\u00f0ar felst a\u00f0allega \u00ed rekstri fiskiskipa a\u00f0 me\u00f0t\u00f6ldumvei\u00f0arf\u00e6rum, aflahlutum sj\u00f3manna og launatengdum gj\u00f6ldum og vei\u00f0igj\u00f6ldum.2) Landvinnsla. Til tekna hj\u00e1 landvinnslu teljast fyrst og fremst seldar afur\u00f0ir en til kostna\u00f0ar eigin afli sem landa\u00f0 er \u00far skipumsamst\u00e6\u00f0unnar \u00e1samt \u00f6\u00f0ru keyptu hr\u00e1efni til landvinnslunnar svo og laun, launatengd gj\u00f6ld, kostna\u00f0ur vi\u00f0 rekstur og vi\u00f0haldframlei\u00f0slut\u00e6kja.3) A\u00f0rir starfs\u00fe\u00e6ttir. \u00d6nnur starfsemi f\u00e9laga innan samst\u00e6\u00f0unnar, sem ekki er s\u00e9rstaklega skilgreind sem \u00fatger\u00f0 e\u00f0a landvinnslafellur undir li\u00f0inn anna\u00f0. Me\u00f0tali\u00f0 \u00ed \u00feessum li\u00f0 er starfsemi F\u00f3\u00f0urverksmi\u00f0junnar Lax\u00e1r ehf. (sem framlei\u00f0ir f\u00f3\u00f0ur fyrir eldisfisk), ogPytheas \u00ed Grikklandi (sem s\u00e9r um s\u00f6lustarfssemi afur\u00f0a), \u00e1samt stj\u00f3rnunar- og rekstrarkostna\u00f0i sem ekki er heimf\u00e6r\u00f0ur \u00e1 \u00e1\u00f0urgreindastarfs\u00fe\u00e6tti.\u00c1 me\u00f0al kostna\u00f0arver\u00f0s seldra vara er gjaldf\u00e6rt vei\u00f0igjald sem samst\u00e6\u00f0an grei\u00f0ir skv. l\u00f6gum nr. 145/2018. \u00c1 \u00e1rinu 2025 namvei\u00f0igjaldi\u00f0 14.146 \u00fe\u00fas. USD (2024: 9.257 \u00fe\u00fas. USD).\u00c1 me\u00f0al kostna\u00f0arver\u00f0s seldra vara er gjaldf\u00e6r\u00f0ur orkukostna\u00f0ur samst\u00e6\u00f0unnar. \u00c1 \u00e1rinu 2025 var orkukostna\u00f0ur samst\u00e6\u00f0unnar25,6 millj\u00f3nir USD (2024: 28,2 millj\u00f3nir USD).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__61": {
"value": "4. Seldar v\u00f6rurSamst\u00e6\u00f0an selur afur\u00f0ir s\u00ednar a\u00f0 mestum hluta til Vestur- og Austur-Evr\u00f3pu. Tilteknar afur\u00f0ir eru seldar til As\u00edu og Amer\u00edku, en\u00f3verulegur hluti fer til annarra heimssv\u00e6\u00f0a. Meirihluti allra tekna \u00fatger\u00f0ar sem ekki fer \u00ed eigin vinnslu er \u00ed Vestur-Evr\u00f3pu. \u00dea\u00f0 sama \u00e1vi\u00f0 um a\u00f0rar tekjur. Landsv\u00e6\u00f0askipting greinist \u00feannig \u00e1rin 2025 og 2024.Vestur- Austur-Evr\u00f3pa Evr\u00f3pa As\u00eda Amer\u00edka Samtals2024Seldar v\u00f6rur ...............................................250.001.977 53.947.439 15.317.680 5.483.813 324.750.9092025Seldar v\u00f6rur ...............................................279.318.215 65.039.756 32.367.929 1.370.149 378.096.049",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDisaggregationOfRevenueFromContractsWithCustomersExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__60": {
"value": "4. Seldar v\u00f6rurSamst\u00e6\u00f0an selur afur\u00f0ir s\u00ednar a\u00f0 mestum hluta til Vestur- og Austur-Evr\u00f3pu. Tilteknar afur\u00f0ir eru seldar til As\u00edu og Amer\u00edku, en\u00f3verulegur hluti fer til annarra heimssv\u00e6\u00f0a. Meirihluti allra tekna \u00fatger\u00f0ar sem ekki fer \u00ed eigin vinnslu er \u00ed Vestur-Evr\u00f3pu. \u00dea\u00f0 sama \u00e1vi\u00f0 um a\u00f0rar tekjur. Landsv\u00e6\u00f0askipting greinist \u00feannig \u00e1rin 2025 og 2024.Vestur- Austur-Evr\u00f3pa Evr\u00f3pa As\u00eda Amer\u00edka Samtals2024Seldar v\u00f6rur ...............................................250.001.977 53.947.439 15.317.680 5.483.813 324.750.9092025Seldar v\u00f6rur ...............................................279.318.215 65.039.756 32.367.929 1.370.149 378.096.049",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__66-1": {
"value": "5. Laun, aflahlutir og annar starfsmannakostna\u00f0urLaun og annar starfsmannakostna\u00f0ur greinist \u00feannig: 2025 2024St\u00f6\u00f0ugildi a\u00f0 me\u00f0altali .....................................................................................................................Laun ..................................................................................................................................................646 60381.907.067 71.206.940Endurgrei\u00f0slur fr\u00e1 Vinnum\u00e1lastofnun til V\u00edsis \u00ed Grindav\u00edk ................................................................0 (1.477.252)L\u00edfeyrissj\u00f3\u00f0sgj\u00f6ld ..............................................................................................................................10.784.064 8.957.320\u00d6nnur launatengd gj\u00f6ld ....................................................................................................................7.766.488 6.629.693Annar starfsmannakostna\u00f0ur ...........................................................................................................4.703.969 3.763.002105.161.588 89.079.703Samst\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. Starfskj\u00f6r til skamms t\u00edma fela \u00ed s\u00e9r laun, b\u00f3nus, hlunnindi og launa\u00f0ar fjarvistir. Starfskj\u00f6r til skamms t\u00edma erugjaldf\u00e6r\u00f0 hj\u00e1 samst\u00e6\u00f0unni eftir \u00fev\u00ed sem hin tengda \u00fej\u00f3nusta er veitt. Samst\u00e6\u00f0an hefur ekki skilgreint eftirlaunakerfi n\u00e9 virktkaupaukakerfi.Sj\u00e1 umfj\u00f6llun \u00ed sk\u00fdringu 22 um laun og \u00fe\u00f3knanir til stj\u00f3rnar og lykilstj\u00f3rnenda.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__64-1": {
"value": "5. Laun, aflahlutir og annar starfsmannakostna\u00f0urLaun og annar starfsmannakostna\u00f0ur greinist \u00feannig: 2025 2024St\u00f6\u00f0ugildi a\u00f0 me\u00f0altali .....................................................................................................................Laun ..................................................................................................................................................646 60381.907.067 71.206.940Endurgrei\u00f0slur fr\u00e1 Vinnum\u00e1lastofnun til V\u00edsis \u00ed Grindav\u00edk ................................................................0 (1.477.252)L\u00edfeyrissj\u00f3\u00f0sgj\u00f6ld ..............................................................................................................................10.784.064 8.957.320\u00d6nnur launatengd gj\u00f6ld ....................................................................................................................7.766.488 6.629.693Annar starfsmannakostna\u00f0ur ...........................................................................................................4.703.969 3.763.002105.161.588 89.079.703Samst\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. Starfskj\u00f6r til skamms t\u00edma fela \u00ed s\u00e9r laun, b\u00f3nus, hlunnindi og launa\u00f0ar fjarvistir. Starfskj\u00f6r til skamms t\u00edma erugjaldf\u00e6r\u00f0 hj\u00e1 samst\u00e6\u00f0unni eftir \u00fev\u00ed sem hin tengda \u00fej\u00f3nusta er veitt. Samst\u00e6\u00f0an hefur ekki skilgreint eftirlaunakerfi n\u00e9 virktkaupaukakerfi.Sj\u00e1 umfj\u00f6llun \u00ed sk\u00fdringu 22 um laun og \u00fe\u00f3knanir til stj\u00f3rnar og lykilstj\u00f3rnenda.9. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir felast \u00ed varanlegum rekstrarfj\u00e1rmunum. Leigur\u00e9ttindi eru jafnframt flokku\u00f0 me\u00f0al rekstrarfj\u00e1rmuna. Varanlegirrekstrarfj\u00e1rmunir sundurli\u00f0ast \u00feannig:Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki Samtals\u00c1rslok 2024:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................50.409.095 123.449.022 63.534.007 237.392.125Vi\u00f0b\u00f3t \u00e1rsins .........................................................................2.364.300 5.339.521 8.144.222 15.848.043B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (726.983) (507.074) (111.873) (1.345.930)Flutt af fastafj\u00e1rmunum \u00ed sm\u00ed\u00f0um ..........................................2.675.668 0 0 2.675.668\u00c1hrif gengisbreytinga ............................................................ (747.972) (721.568) (897.606) (2.367.144)Afskriftir ................................................................................. (2.111.753) (10.641.215) (6.336.168) (19.089.136)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2024 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................102.315.014 193.655.920 161.658.591 457.629.525Afskrifa\u00f0 samtals ................................................................... (50.452.659) (76.737.234) (97.326.009) (224.515.900)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626\u00c1rslok 2025:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................51.862.355 116.918.686 64.332.582 233.113.626Vi\u00f0b\u00f3t \u00e1rsins .........................................................................623.803 167.557 1.473.240 2.264.599B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (1.566.117) (36.754) (11.980) (1.614.851)\u00c1hrif gengisbreytinga ............................................................1.642.888 3.689.407 880.276 6.212.571Afskriftir ................................................................................. (3.483.861) (12.208.460) (5.878.393) (21.570.714)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki SamtalsB\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2025 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................105.666.764 204.141.668 162.921.766 472.730.198Afskrifa\u00f0 samtals ................................................................... (56.587.696) (95.611.232) (102.126.041) (254.324.964)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Afskriftahlutfall \u00e1 \u00e1ri ...............................................................0-6% 4-10% 6-20%Leigur\u00e9ttindiF\u00e9l\u00f6g innan samst\u00e6\u00f0unnar hafa gert langt\u00edmaleigusamninga um leigu \u00e1 n\u00f3tah\u00f3lfum. Samingarnir eru til 25 \u00e1ra en leigutaki hefur r\u00e9tt til\u00f3t\u00edmabundinnar framlengingar \u00e1 leigu a\u00f0 tilteknum skilyr\u00f0um uppfylltum. Umsamin leigufj\u00e1rh\u00e6\u00f0 var \u00f6ll greidd \u00e1 \u00e1rinu 2019 og f\u00e6r\u00f0sem langt\u00edmakrafa. \u00c1 \u00e1rinu 2022 voru tv\u00f6 n\u00f3tah\u00f3lf tekin til vi\u00f0b\u00f3tar \u00e1 leigu og umsamin leigufj\u00e1rh\u00e6\u00f0 \u00f6ll greidd \u00ed byrjun \u00e1rs 2022.Leigur\u00e9ttindin eru afskrifu\u00f0 \u00e1 25 \u00e1rum. \u00der\u00f3un leigueignar greinist \u00feannig \u00e1 \u00e1rinu:2025 2024Leigur\u00e9ttindi \u00ed upphafi \u00e1rs .................................................................................................................2.237.592 2.593.158Afskrift leigur\u00e9ttinda og geymsluh\u00f3lfa ...............................................................................................(270.851) (267.559)\u00c1hrif gengisbreytinga ........................................................................................................................156.441 (88.007)2.123.182 2.237.592",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__62-1": {
"value": "5. Laun, aflahlutir og annar starfsmannakostna\u00f0urLaun og annar starfsmannakostna\u00f0ur greinist \u00feannig: 2025 2024St\u00f6\u00f0ugildi a\u00f0 me\u00f0altali .....................................................................................................................Laun ..................................................................................................................................................646 60381.907.067 71.206.940Endurgrei\u00f0slur fr\u00e1 Vinnum\u00e1lastofnun til V\u00edsis \u00ed Grindav\u00edk ................................................................0 (1.477.252)L\u00edfeyrissj\u00f3\u00f0sgj\u00f6ld ..............................................................................................................................10.784.064 8.957.320\u00d6nnur launatengd gj\u00f6ld ....................................................................................................................7.766.488 6.629.693Annar starfsmannakostna\u00f0ur ...........................................................................................................4.703.969 3.763.002105.161.588 89.079.703Samst\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. Starfskj\u00f6r til skamms t\u00edma fela \u00ed s\u00e9r laun, b\u00f3nus, hlunnindi og launa\u00f0ar fjarvistir. Starfskj\u00f6r til skamms t\u00edma erugjaldf\u00e6r\u00f0 hj\u00e1 samst\u00e6\u00f0unni eftir \u00fev\u00ed sem hin tengda \u00fej\u00f3nusta er veitt. Samst\u00e6\u00f0an hefur ekki skilgreint eftirlaunakerfi n\u00e9 virktkaupaukakerfi.Sj\u00e1 umfj\u00f6llun \u00ed sk\u00fdringu 22 um laun og \u00fe\u00f3knanir til stj\u00f3rnar og lykilstj\u00f3rnenda.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__68": {
"value": "Laun og annar starfsmannakostna\u00f0ur greinist \u00feannig: 2025 2024St\u00f6\u00f0ugildi a\u00f0 me\u00f0altali .....................................................................................................................Laun ..................................................................................................................................................646 60381.907.067 71.206.940Endurgrei\u00f0slur fr\u00e1 Vinnum\u00e1lastofnun til V\u00edsis \u00ed Grindav\u00edk ................................................................0 (1.477.252)L\u00edfeyrissj\u00f3\u00f0sgj\u00f6ld ..............................................................................................................................10.784.064 8.957.320\u00d6nnur launatengd gj\u00f6ld ....................................................................................................................7.766.488 6.629.693Annar starfsmannakostna\u00f0ur ...........................................................................................................4.703.969 3.763.002105.161.588 89.079.703",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__70": {
"value": "6. Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur greinist \u00feannig: 2025 2024S\u00e9rfr\u00e6\u00f0i\u00fej\u00f3nusta ..............................................................................................................................2.576.098 3.023.240Rekstur t\u00f6lvukerfis ............................................................................................................................1.411.846 1.232.288Fer\u00f0akostna\u00f0ur, f\u00e9lagsgj\u00f6ld, risna o.fl. .............................................................................................2.094.019 2.113.448Skrifstofukostna\u00f0ur ...........................................................................................................................489.062 508.278Breyting ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna ................................................................................................ (249.457) 167.909 \u00ddmis annar kostna\u00f0ur .......................................................................................................................1.773.841 2.094.4368.095.409 9.139.598",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__69": {
"value": "6. Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur greinist \u00feannig: 2025 2024S\u00e9rfr\u00e6\u00f0i\u00fej\u00f3nusta ..............................................................................................................................2.576.098 3.023.240Rekstur t\u00f6lvukerfis ............................................................................................................................1.411.846 1.232.288Fer\u00f0akostna\u00f0ur, f\u00e9lagsgj\u00f6ld, risna o.fl. .............................................................................................2.094.019 2.113.448Skrifstofukostna\u00f0ur ...........................................................................................................................489.062 508.278Breyting ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna ................................................................................................ (249.457) 167.909 \u00ddmis annar kostna\u00f0ur .......................................................................................................................1.773.841 2.094.4368.095.409 9.139.598",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__71": {
"value": "\u00de\u00f3knun til endursko\u00f0enda er f\u00e6r\u00f0 me\u00f0al annars rekstrarkostna\u00f0ar og sundurli\u00f0ast \u00feannig:Endursko\u00f0un samst\u00e6\u00f0u\u00e1rsreiknings og \u00e1rsreikninga d\u00f3tturf\u00e9laga:2025 2024Endursko\u00f0un og sta\u00f0festingarvinna fr\u00e1 endursko\u00f0endum f\u00e9lagsins.................................................493.854 503.074\u00d6nnur \u00fej\u00f3nusta fr\u00e1 endursko\u00f0endum f\u00e9lagsins.................................................................................14.504 88.750Endursko\u00f0un og \u00f6nnur \u00fej\u00f3nusta fr\u00e1 \u00f6\u00f0rum endursko\u00f0endum..........................................................111.610 143.569619.968 735.394\u00d6nnur \u00fej\u00f3nusta fr\u00e1 endursko\u00f0endum f\u00e9lagsins \u00e1 \u00e1rinu 2025 er vegna vinnu vi\u00f0 samruna f\u00e9laga og a\u00f0ra heimila \u00fej\u00f3nustu. A\u00f0keypt\u00fej\u00f3nusta fr\u00e1 \u00f6\u00f0rum endursko\u00f0endum \u00e1ri\u00f0 2025 er vegna reikningsskila\u00fej\u00f3nustu, endursko\u00f0unar erlendra d\u00f3tturf\u00e9laga,milliver\u00f0lagningar og fleira.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__72-1": {
"value": "7. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldHreinar fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) greinast \u00feannig: Skammt\u00edma- Langt\u00edma- Samtals Samtals eign / skuld eign / skuld A\u00f0rir li\u00f0ir 2025 2024Vaxtatekjur og ver\u00f0b\u00e6tur ..........................3.985.337 0 78.064 4.063.401 6.140.164Vaxtagj\u00f6ld og ver\u00f0b\u00e6tur ............................ (993.516) (13.402.576) (171.771) (14.567.863) (19.765.437)Gengismunur .............................................7.554.751 (4.735.681) 70.871 2.889.941 3.882.096Tekjur af ver\u00f0br\u00e9fumog aflei\u00f0usamningum .............................0 0 541.656 541.656 1.907.76110.546.572 (18.138.257) 518.820 (7.072.865) (7.835.416)Tekjur (gj\u00f6ld) af ver\u00f0br\u00e9fum og aflei\u00f0usamningum greinast \u00feannig: Ar\u00f0ur af hlutabr\u00e9fum .........................................................................................................................25.992 23.941Hagna\u00f0ur (tap) af gjaldmi\u00f0laskiptasamningum ................................................................................163.011 948.430Hagna\u00f0ur af vaxtaskiptasamningum ................................................................................................359.941 1.501.271Ver\u00f0breytingar ver\u00f0br\u00e9fa .................................................................................................................. (7.289) (565.881)541.655 1.907.76124.6 Ver\u00f0b\u00f3lgu\u00e1hrifH\u00e6kkun ver\u00f0b\u00f3lgu eykur kostna\u00f0 samst\u00e6\u00f0unnar, \u00fear sem st\u00f3r hluti \u00fatgjalda samst\u00e6\u00f0unnar er \u00ed \u00edslenskum kr\u00f3num. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__74": {
"value": "8. \u00d3efnislegar eignir\u00d3efnislegar eignir eru f\u00f3lgnar \u00ed fiskvei\u00f0iheimildum og greinist b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra \u00feannig: Fiskvei\u00f0i-heimildir\u00c1rslok 2024:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ................................................................................................................................................497.275.290 \u00c1hrif \u00fe\u00fd\u00f0ingarmunar ...................................................................................................................................................... (14.116.423)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................483.158.867 B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2024 greinist \u00feannig:Kostna\u00f0arver\u00f0 ...............................................................................................................................................................524.924.599 Afskrifa\u00f0 samtals ........................................................................................................................................................... (41.765.732)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................483.158.867 \u00c1rslok 2025:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ................................................................................................................................................483.158.867 \u00c1hrif \u00fe\u00fd\u00f0ingarmunar ......................................................................................................................................................38.878.760 B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................522.037.627 B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2025 greinist \u00feannig:Kostna\u00f0arver\u00f0 ...............................................................................................................................................................565.233.253 Afskrifa\u00f0 samtals ........................................................................................................................................................... (43.195.626)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................522.037.627 B\u00f3kf\u00e6rt ver\u00f0 fiskvei\u00f0iheimilda samst\u00e6\u00f0unnar hefur veri\u00f0 meti\u00f0 gagnvart endurheimtanlegu vir\u00f0i eignanna, byggt \u00e1 fyrirliggjandiuppl\u00fdsingum um hreint s\u00f6luvir\u00f0i. Jafnframt hefur veri\u00f0 framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 eignunum mi\u00f0a\u00f0 vi\u00f0 b\u00f3kf\u00e6r\u00f0a st\u00f6\u00f0u \u00feeirra \u00ed\u00e1rslok 2025. \u00cd pr\u00f3finu eru endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir metnar \u00fat fr\u00e1 forsendum um \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0ar fj\u00e1rstreymi og fj\u00e1rh\u00e6\u00f0ir f\u00e6r\u00f0ar tiln\u00favir\u00f0is me\u00f0 vi\u00f0eigandi \u00e1v\u00f6xtunarkr\u00f6fu. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er a\u00f0 engar v\u00edsbendingar hafa komi\u00f0 fram um vir\u00f0isr\u00fdrnunog er \u00fev\u00ed engin vir\u00f0isr\u00fdrnun vegna fiskvei\u00f0iheimilda f\u00e6r\u00f0 \u00ed \u00e1rsreikningnum.Samst\u00e6\u00f0an hefur yfirfari\u00f0 hvort \u00e1hrif af str\u00ed\u00f0s\u00e1t\u00f6kum \u00ed \u00dakra\u00ednu \u00e1 marka\u00f0i og sj\u00f3\u00f0streymi geti leitt til vir\u00f0isr\u00fdrnunar. Ni\u00f0ursta\u00f0an er a\u00f0svo s\u00e9 ekki.Vi\u00f0 mat \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0 fiskvei\u00f0iheimilda var stu\u00f0st vi\u00f0 eftirfarandi forsendur: Bolfisktegundir Uppsj\u00e1vartegundir2025 2024 2025 2024Nafnv\u00f6xtur tekna 2024/2025 | 2023/2024..............................31,80% (23,00%) 10,20% (27,20%)Veginn me\u00f0alv\u00f6xturtekna 2026 til 2030 | 2025 til 2029......................................2,50% 2,50% 4,97% 5,83%Framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknu tilliti til ver\u00f0lags\u00fer\u00f3unar..................2,50% 2,50% 2,50% 2,50%\u00c1v\u00f6xtunarkrafa (WACC).........................................................8,34% 8,63% 8,34% 8,63%\u00c1st\u00e6\u00f0a fyrir miklum nafnvexti \u00e1 \u00e1rinu 2025 er fyrst og fremst vegna h\u00e6kkana \u00e1 afur\u00f0aver\u00f0um og vegna \u00e1hrifa jar\u00f0hr\u00e6ringa 2024.8. \u00d3efnislegar eignir (framhald)Aflaheimildir samst\u00e6\u00f0unnar greinast \u00feannig:Hlutdeild \u00dathluta\u00f0ar \u00d3veidd \u00d3veidd\u00ed \u00fathlutun heimildir, tonn tonn tonnTegund:2025/2026 2025/2026 31.12.2025 31.12.2024Bolfiskur:\u00deorskur...................................................................................9,38% 15.014 8.478 8.709\u00ddsa.........................................................................................14,85% 9.139 5.466 5.795Ufsi.........................................................................................8,98% 4.247 4.338 5.181Karfi/gullkarfi..........................................................................7,95% 2.727 2.219 2.730Gr\u00e1l\u00fa\u00f0a..................................................................................7,02% 723 875 550Annar bolfiskur.......................................................................5.513 5.425 5.572\u00deorskur \u00ed Barentshafi (RU og NL)...........................................4,41% 0 0 0Kr\u00f3kaflamark..........................................................................1.945 1.831 1.67339.308 28.632 30.210Uppsj\u00e1varfiskur:Lo\u00f0na.....................................................................................18,49% 26.418 26.418 820S\u00edld.........................................................................................16,63% 16.283 (90) 2.226Kolmunni (deilistofn)...............................................................29,92% 50.894 55.390 83.749Norsk \u00edslensk s\u00edld (deilistofn, \u00e1\u00e6tlun)....................................21,37% 16.856 16.648 12.439Makr\u00edll (deilistofn, \u00e1\u00e6tlun)......................................................12,63% 3.755 3.931 15.611114.206 102.297 114.84547.222 36.068 36.119 Samtals aflaheimildir \u00ed \u00feorsk\u00edgildum (tonn)............................Samkv\u00e6mt 1. mgr. 3. gr. laga um stj\u00f3rn fiskvei\u00f0a nr. 116/2006 skal r\u00e1\u00f0herra a\u00f0 fengnum till\u00f6gum Hafranns\u00f3knarstofnunar \u00e1kve\u00f0ame\u00f0 regluger\u00f0 \u00feann heildarafla sem vei\u00f0a m\u00e1 \u00e1 \u00e1kve\u00f0nu t\u00edmabili \u00far nytjastofnum vi\u00f0 \u00cdsland sem nau\u00f0synlegt er tali\u00f0 a\u00f0 takmarkavei\u00f0ar \u00e1.Fiskvei\u00f0i\u00e1ri\u00f0 er fr\u00e1 1. september til 31. \u00e1g\u00fast \u00e1r hvert, innan \u00feess er \u00fathlutun og n\u00fdting \u00e1 aflaheimildum innan \u00edslenskrar l\u00f6gs\u00f6gu.Heildarafli \u00ed einstaka tegundum er \u00e1kve\u00f0inn fyrir 1. \u00e1g\u00fast \u00e1r hvert og \u00fathluta\u00f0 aflamarki \u00e1 skip 1. september. Ef upp koma n\u00fdjaruppl\u00fdsingar um stofna er r\u00e1\u00f0herra heimilt innan fiskvei\u00f0i\u00e1rsins a\u00f0 auka e\u00f0a minnka leyf\u00f0an heildarafla einstakra tegunda.\u00c1 s\u00ed\u00f0asta \u00e1ri var\u00f0 s\u00fa breyting a\u00f0 vei\u00f0it\u00edmabil \u00e1 \u00edslenskri s\u00edld var breytt og er \u00fea\u00f0 n\u00fa fr\u00e1 1. jan\u00faar til 31. desember \u00e1r hvert. Lo\u00f0nu er\u00fathluta\u00f0 \u00e1 grundvelli ni\u00f0urst\u00f6\u00f0u \u00far haust- og vetrarlei\u00f0\u00f6ngrum, en lo\u00f0nuvert\u00ed\u00f0in stendur fr\u00e1 jan\u00faar fram \u00ed mars. \u00dathlutun \u00e1 makr\u00edl 2026liggur ekki fyrir en b\u00fai\u00f0 er a\u00f0 \u00e1\u00e6tla \u00fathlutun \u00ed t\u00f6flunni h\u00e9r a\u00f0 framan.Nor\u00f0ur-\u00cdshafs\u00feorski \u00ed r\u00fassneskri og norskri l\u00f6gs\u00f6gu er \u00fathluta\u00f0 \u00e1 grundvelli samnings milli \u00cdslands, R\u00fasslands og Noregs fr\u00e1 15. ma\u00ed1999 um tiltekna \u00fe\u00e6tti \u00ed samstarfi \u00e1 svi\u00f0i sj\u00e1var\u00fatvegs \u00e1samt tv\u00edhli\u00f0a b\u00f3kunum vi\u00f0 samninginn fr\u00e1 sama degi milli \u00cdslands og Noregsannars vegar og \u00cdslands og R\u00fasslands hins vegar. \u00cdslensk skip f\u00e1 ekki \u00fathluta\u00f0a neinum heimildum \u00ed r\u00fassneskri n\u00e9 norskri l\u00f6gs\u00f6gu \u00e1ri\u00f02026 s\u00f6kum l\u00e9legrar st\u00f6\u00f0u \u00e1 \u00feorski \u00e1 \u00fev\u00ed sv\u00e6\u00f0i.Deilistofnar strandr\u00edkja \u00ed Nor\u00f0ur-Atlantshafi eru norsk-\u00edslensk s\u00edld, kolmunni og makr\u00edll og er \u00feessum deilistofnum \u00fathluta\u00f0 fyrri hlutahvers \u00e1rs. N\u00e6r vei\u00f0it\u00edmabil \u00feeirra fr\u00e1 1. jan\u00faar til 31. desember. \u00d3vissa er me\u00f0 \u00feessa stofna s\u00f6kum \u00feess a\u00f0 strandr\u00edkin hafa ekkikomi\u00f0 s\u00e9r saman um skiptingu. R\u00e1\u00f0herra \u00e1kve\u00f0ur hlutdeild \u00cdslands \u00ed \u00feessum stofnum a\u00f0 teknu tilliti til vei\u00f0ireynslu. \u00dathlutun geturdregist fram \u00e1 \u00e1ri\u00f0 en r\u00e1\u00f0herra hefur \u00fathluta\u00f0 me\u00f0 g\u00f3\u00f0um fyrirvara \u00e1\u00f0ur en vei\u00f0i \u00far vi\u00f0komandi stofnum hefst. Aflaheimildir eru mi\u00f0a\u00f0ar vi\u00f0 \u00feorsk\u00edgildi sem Matv\u00e6lar\u00e1\u00f0uneyti\u00f0 reiknar og gefur \u00fat fyrir 15. j\u00fal\u00ed \u00e1r hvert \u00e1 grundvelli 19. gr. laga nr.116/2006 um stj\u00f3rn fiskvei\u00f0a.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__73": {
"value": "8. \u00d3efnislegar eignir\u00d3efnislegar eignir eru f\u00f3lgnar \u00ed fiskvei\u00f0iheimildum og greinist b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra \u00feannig: Fiskvei\u00f0i-heimildir\u00c1rslok 2024:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ................................................................................................................................................497.275.290 \u00c1hrif \u00fe\u00fd\u00f0ingarmunar ...................................................................................................................................................... (14.116.423)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................483.158.867 B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2024 greinist \u00feannig:Kostna\u00f0arver\u00f0 ...............................................................................................................................................................524.924.599 Afskrifa\u00f0 samtals ........................................................................................................................................................... (41.765.732)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................483.158.867 \u00c1rslok 2025:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ................................................................................................................................................483.158.867 \u00c1hrif \u00fe\u00fd\u00f0ingarmunar ......................................................................................................................................................38.878.760 B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................522.037.627 B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2025 greinist \u00feannig:Kostna\u00f0arver\u00f0 ...............................................................................................................................................................565.233.253 Afskrifa\u00f0 samtals ........................................................................................................................................................... (43.195.626)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .....................................................................................................................................................522.037.627 B\u00f3kf\u00e6rt ver\u00f0 fiskvei\u00f0iheimilda samst\u00e6\u00f0unnar hefur veri\u00f0 meti\u00f0 gagnvart endurheimtanlegu vir\u00f0i eignanna, byggt \u00e1 fyrirliggjandiuppl\u00fdsingum um hreint s\u00f6luvir\u00f0i. Jafnframt hefur veri\u00f0 framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 eignunum mi\u00f0a\u00f0 vi\u00f0 b\u00f3kf\u00e6r\u00f0a st\u00f6\u00f0u \u00feeirra \u00ed\u00e1rslok 2025. \u00cd pr\u00f3finu eru endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir metnar \u00fat fr\u00e1 forsendum um \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0ar fj\u00e1rstreymi og fj\u00e1rh\u00e6\u00f0ir f\u00e6r\u00f0ar tiln\u00favir\u00f0is me\u00f0 vi\u00f0eigandi \u00e1v\u00f6xtunarkr\u00f6fu. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er a\u00f0 engar v\u00edsbendingar hafa komi\u00f0 fram um vir\u00f0isr\u00fdrnunog er \u00fev\u00ed engin vir\u00f0isr\u00fdrnun vegna fiskvei\u00f0iheimilda f\u00e6r\u00f0 \u00ed \u00e1rsreikningnum.Samst\u00e6\u00f0an hefur yfirfari\u00f0 hvort \u00e1hrif af str\u00ed\u00f0s\u00e1t\u00f6kum \u00ed \u00dakra\u00ednu \u00e1 marka\u00f0i og sj\u00f3\u00f0streymi geti leitt til vir\u00f0isr\u00fdrnunar. Ni\u00f0ursta\u00f0an er a\u00f0svo s\u00e9 ekki.Vi\u00f0 mat \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0 fiskvei\u00f0iheimilda var stu\u00f0st vi\u00f0 eftirfarandi forsendur: Bolfisktegundir Uppsj\u00e1vartegundir2025 2024 2025 2024Nafnv\u00f6xtur tekna 2024/2025 | 2023/2024..............................31,80% (23,00%) 10,20% (27,20%)Veginn me\u00f0alv\u00f6xturtekna 2026 til 2030 | 2025 til 2029......................................2,50% 2,50% 4,97% 5,83%Framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknu tilliti til ver\u00f0lags\u00fer\u00f3unar..................2,50% 2,50% 2,50% 2,50%\u00c1v\u00f6xtunarkrafa (WACC).........................................................8,34% 8,63% 8,34% 8,63%\u00c1st\u00e6\u00f0a fyrir miklum nafnvexti \u00e1 \u00e1rinu 2025 er fyrst og fremst vegna h\u00e6kkana \u00e1 afur\u00f0aver\u00f0um og vegna \u00e1hrifa jar\u00f0hr\u00e6ringa 2024.8. \u00d3efnislegar eignir (framhald)Aflaheimildir samst\u00e6\u00f0unnar greinast \u00feannig:Hlutdeild \u00dathluta\u00f0ar \u00d3veidd \u00d3veidd\u00ed \u00fathlutun heimildir, tonn tonn tonnTegund:2025/2026 2025/2026 31.12.2025 31.12.2024Bolfiskur:\u00deorskur...................................................................................9,38% 15.014 8.478 8.709\u00ddsa.........................................................................................14,85% 9.139 5.466 5.795Ufsi.........................................................................................8,98% 4.247 4.338 5.181Karfi/gullkarfi..........................................................................7,95% 2.727 2.219 2.730Gr\u00e1l\u00fa\u00f0a..................................................................................7,02% 723 875 550Annar bolfiskur.......................................................................5.513 5.425 5.572\u00deorskur \u00ed Barentshafi (RU og NL)...........................................4,41% 0 0 0Kr\u00f3kaflamark..........................................................................1.945 1.831 1.67339.308 28.632 30.210Uppsj\u00e1varfiskur:Lo\u00f0na.....................................................................................18,49% 26.418 26.418 820S\u00edld.........................................................................................16,63% 16.283 (90) 2.226Kolmunni (deilistofn)...............................................................29,92% 50.894 55.390 83.749Norsk \u00edslensk s\u00edld (deilistofn, \u00e1\u00e6tlun)....................................21,37% 16.856 16.648 12.439Makr\u00edll (deilistofn, \u00e1\u00e6tlun)......................................................12,63% 3.755 3.931 15.611114.206 102.297 114.84547.222 36.068 36.119 Samtals aflaheimildir \u00ed \u00feorsk\u00edgildum (tonn)............................Samkv\u00e6mt 1. mgr. 3. gr. laga um stj\u00f3rn fiskvei\u00f0a nr. 116/2006 skal r\u00e1\u00f0herra a\u00f0 fengnum till\u00f6gum Hafranns\u00f3knarstofnunar \u00e1kve\u00f0ame\u00f0 regluger\u00f0 \u00feann heildarafla sem vei\u00f0a m\u00e1 \u00e1 \u00e1kve\u00f0nu t\u00edmabili \u00far nytjastofnum vi\u00f0 \u00cdsland sem nau\u00f0synlegt er tali\u00f0 a\u00f0 takmarkavei\u00f0ar \u00e1.Fiskvei\u00f0i\u00e1ri\u00f0 er fr\u00e1 1. september til 31. \u00e1g\u00fast \u00e1r hvert, innan \u00feess er \u00fathlutun og n\u00fdting \u00e1 aflaheimildum innan \u00edslenskrar l\u00f6gs\u00f6gu.Heildarafli \u00ed einstaka tegundum er \u00e1kve\u00f0inn fyrir 1. \u00e1g\u00fast \u00e1r hvert og \u00fathluta\u00f0 aflamarki \u00e1 skip 1. september. Ef upp koma n\u00fdjaruppl\u00fdsingar um stofna er r\u00e1\u00f0herra heimilt innan fiskvei\u00f0i\u00e1rsins a\u00f0 auka e\u00f0a minnka leyf\u00f0an heildarafla einstakra tegunda.\u00c1 s\u00ed\u00f0asta \u00e1ri var\u00f0 s\u00fa breyting a\u00f0 vei\u00f0it\u00edmabil \u00e1 \u00edslenskri s\u00edld var breytt og er \u00fea\u00f0 n\u00fa fr\u00e1 1. jan\u00faar til 31. desember \u00e1r hvert. Lo\u00f0nu er\u00fathluta\u00f0 \u00e1 grundvelli ni\u00f0urst\u00f6\u00f0u \u00far haust- og vetrarlei\u00f0\u00f6ngrum, en lo\u00f0nuvert\u00ed\u00f0in stendur fr\u00e1 jan\u00faar fram \u00ed mars. \u00dathlutun \u00e1 makr\u00edl 2026liggur ekki fyrir en b\u00fai\u00f0 er a\u00f0 \u00e1\u00e6tla \u00fathlutun \u00ed t\u00f6flunni h\u00e9r a\u00f0 framan.Nor\u00f0ur-\u00cdshafs\u00feorski \u00ed r\u00fassneskri og norskri l\u00f6gs\u00f6gu er \u00fathluta\u00f0 \u00e1 grundvelli samnings milli \u00cdslands, R\u00fasslands og Noregs fr\u00e1 15. ma\u00ed1999 um tiltekna \u00fe\u00e6tti \u00ed samstarfi \u00e1 svi\u00f0i sj\u00e1var\u00fatvegs \u00e1samt tv\u00edhli\u00f0a b\u00f3kunum vi\u00f0 samninginn fr\u00e1 sama degi milli \u00cdslands og Noregsannars vegar og \u00cdslands og R\u00fasslands hins vegar. \u00cdslensk skip f\u00e1 ekki \u00fathluta\u00f0a neinum heimildum \u00ed r\u00fassneskri n\u00e9 norskri l\u00f6gs\u00f6gu \u00e1ri\u00f02026 s\u00f6kum l\u00e9legrar st\u00f6\u00f0u \u00e1 \u00feorski \u00e1 \u00fev\u00ed sv\u00e6\u00f0i.Deilistofnar strandr\u00edkja \u00ed Nor\u00f0ur-Atlantshafi eru norsk-\u00edslensk s\u00edld, kolmunni og makr\u00edll og er \u00feessum deilistofnum \u00fathluta\u00f0 fyrri hlutahvers \u00e1rs. N\u00e6r vei\u00f0it\u00edmabil \u00feeirra fr\u00e1 1. jan\u00faar til 31. desember. \u00d3vissa er me\u00f0 \u00feessa stofna s\u00f6kum \u00feess a\u00f0 strandr\u00edkin hafa ekkikomi\u00f0 s\u00e9r saman um skiptingu. R\u00e1\u00f0herra \u00e1kve\u00f0ur hlutdeild \u00cdslands \u00ed \u00feessum stofnum a\u00f0 teknu tilliti til vei\u00f0ireynslu. \u00dathlutun geturdregist fram \u00e1 \u00e1ri\u00f0 en r\u00e1\u00f0herra hefur \u00fathluta\u00f0 me\u00f0 g\u00f3\u00f0um fyrirvara \u00e1\u00f0ur en vei\u00f0i \u00far vi\u00f0komandi stofnum hefst. Aflaheimildir eru mi\u00f0a\u00f0ar vi\u00f0 \u00feorsk\u00edgildi sem Matv\u00e6lar\u00e1\u00f0uneyti\u00f0 reiknar og gefur \u00fat fyrir 15. j\u00fal\u00ed \u00e1r hvert \u00e1 grundvelli 19. gr. laga nr.116/2006 um stj\u00f3rn fiskvei\u00f0a.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__82-1": {
"value": "9. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir felast \u00ed varanlegum rekstrarfj\u00e1rmunum. Leigur\u00e9ttindi eru jafnframt flokku\u00f0 me\u00f0al rekstrarfj\u00e1rmuna. Varanlegirrekstrarfj\u00e1rmunir sundurli\u00f0ast \u00feannig:Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki Samtals\u00c1rslok 2024:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................50.409.095 123.449.022 63.534.007 237.392.125Vi\u00f0b\u00f3t \u00e1rsins .........................................................................2.364.300 5.339.521 8.144.222 15.848.043B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (726.983) (507.074) (111.873) (1.345.930)Flutt af fastafj\u00e1rmunum \u00ed sm\u00ed\u00f0um ..........................................2.675.668 0 0 2.675.668\u00c1hrif gengisbreytinga ............................................................ (747.972) (721.568) (897.606) (2.367.144)Afskriftir ................................................................................. (2.111.753) (10.641.215) (6.336.168) (19.089.136)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2024 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................102.315.014 193.655.920 161.658.591 457.629.525Afskrifa\u00f0 samtals ................................................................... (50.452.659) (76.737.234) (97.326.009) (224.515.900)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626\u00c1rslok 2025:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................51.862.355 116.918.686 64.332.582 233.113.626Vi\u00f0b\u00f3t \u00e1rsins .........................................................................623.803 167.557 1.473.240 2.264.599B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (1.566.117) (36.754) (11.980) (1.614.851)\u00c1hrif gengisbreytinga ............................................................1.642.888 3.689.407 880.276 6.212.571Afskriftir ................................................................................. (3.483.861) (12.208.460) (5.878.393) (21.570.714)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki SamtalsB\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2025 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................105.666.764 204.141.668 162.921.766 472.730.198Afskrifa\u00f0 samtals ................................................................... (56.587.696) (95.611.232) (102.126.041) (254.324.964)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Afskriftahlutfall \u00e1 \u00e1ri ...............................................................0-6% 4-10% 6-20%Afskriftir greinast \u00feannig: 2025 2024Afskriftir varanlegra rekstrarfj\u00e1rmuna ...............................................................................................21.570.714 19.089.136Afskriftir leigur\u00e9ttinda og geymsluh\u00f3lfa .............................................................................................270.851 267.55921.841.565 19.356.6959. Rekstrarfj\u00e1rmunir (framhald)Fasteignamat og v\u00e1tryggingaver\u00f0m\u00e6tiFasteignamat og v\u00e1tryggingamat eigna \u00ed \u00e1rslok greinist \u00feannig:Fasteigna- Fasteigna- V\u00e1trygginga- B\u00f3kf\u00e6rtmat, h\u00fas mat, l\u00f3\u00f0 mat ver\u00f0Fasteignir og l\u00f3\u00f0ir ..................................................................61.712.907 7.981.366 267.517.554 49.079.068Skip og fylgihlutir ...................................................................0 0 222.714.617 108.530.436V\u00e9lar og t\u00e6ki, eignatryggingar ..............................................0 0 371.183.511 60.795.72561.712.907 7.981.366 861.415.683 218.405.234",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__77-1": {
"value": "9. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir felast \u00ed varanlegum rekstrarfj\u00e1rmunum. Leigur\u00e9ttindi eru jafnframt flokku\u00f0 me\u00f0al rekstrarfj\u00e1rmuna. Varanlegirrekstrarfj\u00e1rmunir sundurli\u00f0ast \u00feannig:Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki Samtals\u00c1rslok 2024:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................50.409.095 123.449.022 63.534.007 237.392.125Vi\u00f0b\u00f3t \u00e1rsins .........................................................................2.364.300 5.339.521 8.144.222 15.848.043B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (726.983) (507.074) (111.873) (1.345.930)Flutt af fastafj\u00e1rmunum \u00ed sm\u00ed\u00f0um ..........................................2.675.668 0 0 2.675.668\u00c1hrif gengisbreytinga ............................................................ (747.972) (721.568) (897.606) (2.367.144)Afskriftir ................................................................................. (2.111.753) (10.641.215) (6.336.168) (19.089.136)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2024 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................102.315.014 193.655.920 161.658.591 457.629.525Afskrifa\u00f0 samtals ................................................................... (50.452.659) (76.737.234) (97.326.009) (224.515.900)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626\u00c1rslok 2025:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................51.862.355 116.918.686 64.332.582 233.113.626Vi\u00f0b\u00f3t \u00e1rsins .........................................................................623.803 167.557 1.473.240 2.264.599B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (1.566.117) (36.754) (11.980) (1.614.851)\u00c1hrif gengisbreytinga ............................................................1.642.888 3.689.407 880.276 6.212.571Afskriftir ................................................................................. (3.483.861) (12.208.460) (5.878.393) (21.570.714)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki SamtalsB\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2025 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................105.666.764 204.141.668 162.921.766 472.730.198Afskrifa\u00f0 samtals ................................................................... (56.587.696) (95.611.232) (102.126.041) (254.324.964)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Afskriftahlutfall \u00e1 \u00e1ri ...............................................................0-6% 4-10% 6-20%Leigur\u00e9ttindiF\u00e9l\u00f6g innan samst\u00e6\u00f0unnar hafa gert langt\u00edmaleigusamninga um leigu \u00e1 n\u00f3tah\u00f3lfum. Samingarnir eru til 25 \u00e1ra en leigutaki hefur r\u00e9tt til\u00f3t\u00edmabundinnar framlengingar \u00e1 leigu a\u00f0 tilteknum skilyr\u00f0um uppfylltum. Umsamin leigufj\u00e1rh\u00e6\u00f0 var \u00f6ll greidd \u00e1 \u00e1rinu 2019 og f\u00e6r\u00f0sem langt\u00edmakrafa. \u00c1 \u00e1rinu 2022 voru tv\u00f6 n\u00f3tah\u00f3lf tekin til vi\u00f0b\u00f3tar \u00e1 leigu og umsamin leigufj\u00e1rh\u00e6\u00f0 \u00f6ll greidd \u00ed byrjun \u00e1rs 2022.Leigur\u00e9ttindin eru afskrifu\u00f0 \u00e1 25 \u00e1rum. \u00der\u00f3un leigueignar greinist \u00feannig \u00e1 \u00e1rinu:2025 2024Leigur\u00e9ttindi \u00ed upphafi \u00e1rs .................................................................................................................2.237.592 2.593.158Afskrift leigur\u00e9ttinda og geymsluh\u00f3lfa ...............................................................................................(270.851) (267.559)\u00c1hrif gengisbreytinga ........................................................................................................................156.441 (88.007)2.123.182 2.237.592",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__76-1": {
"value": "9. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir felast \u00ed varanlegum rekstrarfj\u00e1rmunum. Leigur\u00e9ttindi eru jafnframt flokku\u00f0 me\u00f0al rekstrarfj\u00e1rmuna. Varanlegirrekstrarfj\u00e1rmunir sundurli\u00f0ast \u00feannig:Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki Samtals\u00c1rslok 2024:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................50.409.095 123.449.022 63.534.007 237.392.125Vi\u00f0b\u00f3t \u00e1rsins .........................................................................2.364.300 5.339.521 8.144.222 15.848.043B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (726.983) (507.074) (111.873) (1.345.930)Flutt af fastafj\u00e1rmunum \u00ed sm\u00ed\u00f0um ..........................................2.675.668 0 0 2.675.668\u00c1hrif gengisbreytinga ............................................................ (747.972) (721.568) (897.606) (2.367.144)Afskriftir ................................................................................. (2.111.753) (10.641.215) (6.336.168) (19.089.136)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2024 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................102.315.014 193.655.920 161.658.591 457.629.525Afskrifa\u00f0 samtals ................................................................... (50.452.659) (76.737.234) (97.326.009) (224.515.900)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................51.862.355 116.918.686 64.332.582 233.113.626\u00c1rslok 2025:B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rsbyrjun ........................................................51.862.355 116.918.686 64.332.582 233.113.626Vi\u00f0b\u00f3t \u00e1rsins .........................................................................623.803 167.557 1.473.240 2.264.599B\u00f3kf\u00e6rt ver\u00f0 seldra eigna ..................................................... (1.566.117) (36.754) (11.980) (1.614.851)\u00c1hrif gengisbreytinga ............................................................1.642.888 3.689.407 880.276 6.212.571Afskriftir ................................................................................. (3.483.861) (12.208.460) (5.878.393) (21.570.714)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Fasteignir Skip og Verksmi\u00f0ju-og l\u00f3\u00f0ir fylgihlutir v\u00e9lar og t\u00e6ki SamtalsB\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok 2025 greinist \u00feannig:Kostna\u00f0arver\u00f0 .......................................................................105.666.764 204.141.668 162.921.766 472.730.198Afskrifa\u00f0 samtals ................................................................... (56.587.696) (95.611.232) (102.126.041) (254.324.964)B\u00f3kf\u00e6rt ver\u00f0 \u00ed \u00e1rslok .............................................................49.079.068 108.530.436 60.795.725 218.405.234Afskriftahlutfall \u00e1 \u00e1ri ...............................................................0-6% 4-10% 6-20%Leigur\u00e9ttindiF\u00e9l\u00f6g innan samst\u00e6\u00f0unnar hafa gert langt\u00edmaleigusamninga um leigu \u00e1 n\u00f3tah\u00f3lfum. Samingarnir eru til 25 \u00e1ra en leigutaki hefur r\u00e9tt til\u00f3t\u00edmabundinnar framlengingar \u00e1 leigu a\u00f0 tilteknum skilyr\u00f0um uppfylltum. Umsamin leigufj\u00e1rh\u00e6\u00f0 var \u00f6ll greidd \u00e1 \u00e1rinu 2019 og f\u00e6r\u00f0sem langt\u00edmakrafa. \u00c1 \u00e1rinu 2022 voru tv\u00f6 n\u00f3tah\u00f3lf tekin til vi\u00f0b\u00f3tar \u00e1 leigu og umsamin leigufj\u00e1rh\u00e6\u00f0 \u00f6ll greidd \u00ed byrjun \u00e1rs 2022.Leigur\u00e9ttindin eru afskrifu\u00f0 \u00e1 25 \u00e1rum. \u00der\u00f3un leigueignar greinist \u00feannig \u00e1 \u00e1rinu:2025 2024Leigur\u00e9ttindi \u00ed upphafi \u00e1rs .................................................................................................................2.237.592 2.593.158Afskrift leigur\u00e9ttinda og geymsluh\u00f3lfa ...............................................................................................(270.851) (267.559)\u00c1hrif gengisbreytinga ........................................................................................................................156.441 (88.007)2.123.182 2.237.592",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__79-1": {
"value": "Leigur\u00e9ttindiF\u00e9l\u00f6g innan samst\u00e6\u00f0unnar hafa gert langt\u00edmaleigusamninga um leigu \u00e1 n\u00f3tah\u00f3lfum. Samingarnir eru til 25 \u00e1ra en leigutaki hefur r\u00e9tt til\u00f3t\u00edmabundinnar framlengingar \u00e1 leigu a\u00f0 tilteknum skilyr\u00f0um uppfylltum. Umsamin leigufj\u00e1rh\u00e6\u00f0 var \u00f6ll greidd \u00e1 \u00e1rinu 2019 og f\u00e6r\u00f0sem langt\u00edmakrafa. \u00c1 \u00e1rinu 2022 voru tv\u00f6 n\u00f3tah\u00f3lf tekin til vi\u00f0b\u00f3tar \u00e1 leigu og umsamin leigufj\u00e1rh\u00e6\u00f0 \u00f6ll greidd \u00ed byrjun \u00e1rs 2022.Leigur\u00e9ttindin eru afskrifu\u00f0 \u00e1 25 \u00e1rum. \u00der\u00f3un leigueignar greinist \u00feannig \u00e1 \u00e1rinu:2025 2024Leigur\u00e9ttindi \u00ed upphafi \u00e1rs .................................................................................................................2.237.592 2.593.158Afskrift leigur\u00e9ttinda og geymsluh\u00f3lfa ...............................................................................................(270.851) (267.559)\u00c1hrif gengisbreytinga ........................................................................................................................156.441 (88.007)2.123.182 2.237.59218. LeiguskuldbindingLeiguskuldbinding greinist \u00feannig: 31.12.2025 31.12.2024Leiguskuldbindingar \u00ed \u00e1rsbyrjun ........................................................................................................1.285.140 1.578.895Afborganir leiguskuldbindingu .......................................................................................................... (222.178) (198.501)\u00de\u00fd\u00f0ingarmunur .................................................................................................................................157.140 (95.254)1.220.102 1.285.140N\u00e6sta \u00e1rs afborganir leiguskuldbindinga ......................................................................................... (223.150) (202.602)Leiguskulbinding \u00ed lok \u00e1rs ................................................................................................................996.954 1.082.538\u00c1hrif leigusamninga \u00ed rekstrarreikningi greinast \u00feannig:Vaxtagj\u00f6ld \u00e1 leiguskuldir ...................................................................................................................59.268 76.563Afskrift leigur\u00e9ttinda og geymsluh\u00f3lfa ...............................................................................................270.851 267.559330.119 344.123Leiguskuldbinding greinist \u00feannig:H\u00fasaleigusamningar .........................................................................................................................1.219.427 1.276.150Lausafj\u00e1rsamningur ..........................................................................................................................675 8.9901.220.102 1.285.140Innan samst\u00e6\u00f0unnar hafa veri\u00f0 ger\u00f0ir leigusamningar um h\u00fasn\u00e6\u00f0i og lausaf\u00e9, af \u00feeim er st\u00e6rstur h\u00fasaleigusamningur umatvinnuh\u00fasn\u00e6\u00f0i \u00ed \u00de\u00fdskalandi sem rennur \u00fat \u00e1ri\u00f0 2030. Lausafj\u00e1rsamningar eru a\u00f0 jafna\u00f0i til 2-4 \u00e1ra. Leigusamningar innihalda ekkibreytilegar leigugrei\u00f0slur. N\u00e6sta \u00e1rs afborganir leiguskuldbindinga er f\u00e6r\u00f0 \u00e1 me\u00f0al annarra skammt\u00edmaskulda. Frekari uppl\u00fdsingar umgrei\u00f0slufl\u00e6\u00f0i leigusamninga er a\u00f0 finna \u00ed sk\u00fdringu 24.3.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__84-1": {
"value": "Fasteignamat og v\u00e1tryggingaver\u00f0m\u00e6tiFasteignamat og v\u00e1tryggingamat eigna \u00ed \u00e1rslok greinist \u00feannig:Fasteigna- Fasteigna- V\u00e1trygginga- B\u00f3kf\u00e6rtmat, h\u00fas mat, l\u00f3\u00f0 mat ver\u00f0Fasteignir og l\u00f3\u00f0ir ..................................................................61.712.907 7.981.366 267.517.554 49.079.068Skip og fylgihlutir ...................................................................0 0 222.714.617 108.530.436V\u00e9lar og t\u00e6ki, eignatryggingar ..............................................0 0 371.183.511 60.795.72561.712.907 7.981.366 861.415.683 218.405.23425. \u00d6nnur m\u00e1lStarfr\u00e6kslugjaldmi\u00f0illFr\u00e1 og me\u00f0 1. jan\u00faar 2026 mun starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill S\u00edldarvinnslunnar vera \u00ed evrum \u00ed sta\u00f0bandar\u00edkjadollar. Breytingin endurspeglar breytingar \u00e1 efnahagslegu umhverfi S\u00edldarvinnslunnar og samst\u00e6\u00f0u hennar, \u00fear sem tekjur,kostna\u00f0argrunnur og fj\u00e1rm\u00f6gnun tengist n\u00fa \u00ed auknum m\u00e6li evrunni. Eftir breytinguna ver\u00f0a fj\u00e1rhagslegar uppl\u00fdsingar f\u00e9lagsinsframsettar \u00ed evrum og ver\u00f0ur samanbur\u00f0art\u00f6lum breytt til samr\u00e6mis, sbr. IAS 21.H\u00e6kkun vei\u00f0igjalda\u00cd j\u00fal\u00ed 2025 sam\u00feykkti Al\u00feingi breytingar \u00e1 l\u00f6gum um vei\u00f0igjald. \u00cd desember 2025 var tilkynnt um \u00e1\u00e6tla\u00f0a fj\u00e1rh\u00e6\u00f0 vei\u00f0igjalda fyrir \u00e1ri\u00f02026 \u00e1 grundvelli lagabreytingarinnar. Breytingarnar fela \u00ed s\u00e9r verulega h\u00e6kkun vei\u00f0igjalda \u00e1 helstu tegundum sem samst\u00e6\u00f0an vei\u00f0ir,einkum botnfiski og uppsj\u00e1vartegundum.Eldur \u00ed vinnslu hlutdeildarf\u00e9lagsins Cabo Norte \u00e1 Sp\u00e1ni\u00cd lok jan\u00faar 2026 braust \u00fat eldur \u00ed vinnslu hlutdeildarf\u00e9lagsins Cabo Norte \u00e1 Sp\u00e1ni. Vinnslan gj\u00f6rey\u00f0ilag\u00f0ist en ekki var\u00f0 manntj\u00f3n.Eignin var v\u00e1trygg\u00f0 og me\u00f0 skj\u00f3tum vi\u00f0br\u00f6g\u00f0um stj\u00f3rnenda og starfsf\u00f3lks hefur tekist a\u00f0 tryggja afgrei\u00f0slu pantana til \u00feessa. M\u00e1li\u00f0 er \u00edvinnslu hj\u00e1 stj\u00f3rnendum, s\u00e9rfr\u00e6\u00f0ingum og vi\u00f0eigandi stj\u00f3rnv\u00f6ldum.Jar\u00f0hr\u00e6ringar vi\u00f0 Grindav\u00edkKvikus\u00f6fnun hefur haldi\u00f0 \u00e1fram \u00e1 Reykjanesskaga, en ekki hefur gosi\u00f0 fr\u00e1 5. \u00e1g\u00fast 2025. Vinnsla f\u00e9lagsins hefur gengi\u00f0 \u00e1n raskana.Stj\u00f3rnv\u00f6ld og s\u00e9rfr\u00e6\u00f0ingar hafa ekki l\u00fdst yfir goslokum og fylgjast stj\u00f3rnendur \u00e1fram n\u00e1i\u00f0 me\u00f0 framvindu og hafa a\u00f0ger\u00f0a\u00e1\u00e6tlanir tilsta\u00f0ar.Sameining f\u00e9laga innan samst\u00e6\u00f0uBergur-Huginn ehf. og Bergur ehf. voru sameinu\u00f0 \u00ed upphafi \u00e1rs 2025. Jafnframt voru Samv\u00eds ehf. og \u00deorv\u00eds ehf. sameinu\u00f0 V\u00edsi ehf. \u00e1sama t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__85": {
"value": "10. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gumEignarhlut- Hlutdeild \u00ed B\u00f3kf\u00e6rt ver\u00f0Eignarhlutar \u00ed hlutdeildarf\u00e9l\u00f6gum greinast \u00feannig:deild \u00ed % afkomu \u00ed lok \u00e1rsAtlantic Coast Fisheries Corp., Bandar\u00edkjunum.....................................................100,00% (122.085) 3.506.200 Haustak hf., Grindav\u00edk...........................................................................................50,00% 325.187 980.419Cabo Norte 2014 S.A. Sp\u00e1ni.................................................................................50,00% (37.127) 6.025.901 SR-V\u00e9laverkst\u00e6\u00f0i hf., Siglufir\u00f0i.............................................................................37,30% (144.266) 456.084 Arctic Fish Holding A.S., Noregi............................................................................35,89% (9.349.309) 131.330.104 Polar Pelagic A.S., Gr\u00e6nlandi...............................................................................33,00% 3.856.597 14.946.835G. Sk\u00falason v\u00e9laverkst\u00e6\u00f0i hf., Neskaupsta\u00f0........................................................24,95% 67.768 629.570Rau\u00f0a\u00feing ehf., Neskaupsta\u00f0...............................................................................24,95% 169.643 690.973Mi\u00f0h\u00fas ehf., Neskaupsta\u00f0.....................................................................................46,70% 19.118 796.966(5.214.474) 159.363.052 10. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum (framhald)Breyting \u00e1 eignarhlutum \u00ed hlutdeildarf\u00e9l\u00f6gum greinast \u00e1 eftirfarandi h\u00e1tt:2025 2024Hlutdeild 1/1 ......................................................................................................................................132.870.411 141.416.328Hrein hlutdeild \u00ed afkomu .................................................................................................................... (5.214.474) (715.412)M\u00f3ttekinn ar\u00f0ur ................................................................................................................................. (191.474) (204.104)Keypt \u00e1 \u00e1rinu ....................................................................................................................................16.624.068 0Breyting \u00e1 virkri eignarhlutdeild og a\u00f0rar breytingar .........................................................................33.725 82.430\u00c1hrif gengisbreytinga ........................................................................................................................15.240.796 (7.708.830)159.363.052 132.870.411S\u00edldarvinnslan hf. \u00e1 35,89% eignarhlut \u00ed Arctic Fish Holding AS sem skr\u00e1\u00f0 er \u00e1 Euronext marka\u00f0inn \u00ed Noregi. Eftirfarandi uppl\u00fdsingareru \u00far \u00e1rsreikningi Arctic Fish Holding AS 2025 (fj\u00e1rh\u00e6\u00f0ir \u00ed USD).31.12.2025 31.12.2024Fastafj\u00e1rmunir ...................................................................................................................................165.645.853 143.378.336Veltufj\u00e1rmunir ...................................................................................................................................158.145.942 116.846.384Langt\u00edmaskuldir ................................................................................................................................ (163.697.687) (142.501.088)Skammt\u00edmaskuldir ............................................................................................................................ (44.517.419) (25.724.468)Eigi\u00f0 f\u00e9 ..............................................................................................................................................115.576.689 91.999.164Tekjur \u00e1rsins .....................................................................................................................................100.665.673 87.576.870Hagna\u00f0ur (tap) \u00e1rsins ....................................................................................................................... (28.229.117) 2.830.752 Hlutdeild \u00ed hagna\u00f0i (tapi) \u00e1rsins (34,2% - 35,89%) ........................................................................... (9.349.309) 968.117 Hlutdeild \u00ed lok \u00e1rs (35,89%) ..............................................................................................................41.480.474 31.463.715Yfirver\u00f0 skilgreint sem vi\u00f0skiptavild ..................................................................................................89.849.630 79.572.968Eignarhluti \u00ed \u00e1rslok (35,89%) ............................................................................................................131.330.104 111.036.683\u00cd lok \u00e1rsins nam skr\u00e1\u00f0 marka\u00f0svir\u00f0i br\u00e9fa S\u00edldarvinnslunnar \u00ed Arctic Fish Holding AS USD 51.381.865 (NOK 516.832.128).\u00cd lok reiknings\u00e1rsins var framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 n\u00fdtingarvir\u00f0i vi\u00f0skiptavildar sem innbyggt er \u00ed b\u00f3kf\u00e6rt ver\u00f0 eignarhlutar \u00ed ArcticFish Holding AS. Vir\u00f0isr\u00fdrnunarpr\u00f3fi\u00f0 s\u00fdnir a\u00f0 vi\u00f0skiptavildin stendur undir b\u00f3kf\u00e6r\u00f0u ver\u00f0i. N\u00fdtingarvir\u00f0i\u00f0 byggist annars vegar \u00e1 mati\u00e1 endurheimtanlegu vir\u00f0i, \u00fear sem teki\u00f0 er tillit til ver\u00f0m\u00e6ta \u00e1 leyfum og hins vegar sj\u00f3\u00f0streymismati rekstrarins byggt \u00e1 forsendumstj\u00f3rnenda Arctic Fish Holding AS. S\u00edldarvinnslan hf. og Mowi ASA Noregi fara me\u00f0 89,71% hlutafj\u00e1r \u00ed Arctic Fish og endurspeglarvelta hlutabr\u00e9fa f\u00e9lagsins \u00e1 marka\u00f0i \u00fea\u00f0.Mat stj\u00f3rnenda S\u00edldarvinnslunar hf. er a\u00f0 ekki s\u00e9 \u00fe\u00f6rf \u00e1 a\u00f0 f\u00e6ra vir\u00f0isr\u00fdrnun vegna vi\u00f0skiptavildar sem innifalin er \u00ed ver\u00f0m\u00e6tieignarhlutans. \u00dev\u00ed er engin vir\u00f0isr\u00fdrnun gjaldf\u00e6r\u00f0 \u00e1 \u00e1rinu 2025. Vir\u00f0isr\u00fdrnunarpr\u00f3f eru ger\u00f0 a\u00f0 minnsta kosti \u00e1rlega \u00e1 vi\u00f0skiptavild.Lykilforsendur sj\u00f3\u00f0streymismatsins eru framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknu tilliti til ver\u00f0lags\u00fer\u00f3unar 2,5% og \u00e1v\u00f6xtunarkrafa (WACC) upp\u00e1 8,42%.Starfsemi Atlantic Coast Fisheries Corp. felst \u00ed 25% eignarhaldi \u00e1 F/V Holdings LLC sem er \u00fatger\u00f0arf\u00e9lag \u00ed Bandar\u00edkjunum. Af \u00feeims\u00f6kum er eignahluturinn f\u00e6r\u00f0ur sem hlutdeildarf\u00e9lag.10. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum (framhald)Eftirfarandi uppl\u00fdsingar eru samt\u00f6lur \u00far \u00f6llum hlutdeildarf\u00e9l\u00f6gum S\u00edldarvinnslunnar hf. a\u00f0 undanskildu f\u00e9laginu Arctic Fish Holding AS2025 sem fjalla\u00f0 er um h\u00e9r framan \u00ed sk\u00fdringunni. (fj\u00e1rh\u00e6\u00f0ir \u00ed USD).31.12.2025 31.12.2024Fastafj\u00e1rmunir ...................................................................................................................................51.657.859 49.519.731Veltufj\u00e1rmunir ...................................................................................................................................43.928.914 23.922.674Langt\u00edmaskuldir ................................................................................................................................ (9.477.026) (11.375.166)Skammt\u00edmaskuldir ............................................................................................................................ (23.414.373) (16.991.385)Eigi\u00f0 f\u00e9 ..............................................................................................................................................62.695.375 45.075.854Tekjur \u00e1rsins .....................................................................................................................................88.098.913 59.940.151Hagna\u00f0ur (tap) \u00e1rsins .......................................................................................................................12.746.403 (4.115.907)Hlutdeild \u00ed hagna\u00f0i (tapi) \u00e1rsins ........................................................................................................4.134.835 (1.683.529)Hlutdeild \u00ed lok \u00e1rs ..............................................................................................................................24.577.456 18.600.874Yfirver\u00f0 skilgreint sem vi\u00f0skiptavild ..................................................................................................3.455.492 3.232.854Eignarhluti \u00ed \u00e1rslok ............................................................................................................................28.032.948 21.833.728",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__86": {
"value": "11. Eignarhlutar \u00f6\u00f0rum f\u00e9l\u00f6gumEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum greinast \u00e1 eftirfarandi h\u00e1tt: 31.12.2025 31.12.2024Hampi\u00f0jan hf. ...................................................................................................................................1.534.766 1.398.139VOOT Beita ehf. ...............................................................................................................................336.455 297.973Fiskmarka\u00f0ur Austurlands ehf. .........................................................................................................118.943 118.943Lifrarsamlag Vestmannaeyja ehf. .....................................................................................................156.886 141.623Lo\u00f0nuvinnslan hf. .............................................................................................................................40.216 40.216\u00d6nnur f\u00e9l\u00f6g, \u00f3sundurli\u00f0a\u00f0 ................................................................................................................254.300 168.2062.441.566 2.165.100\u00cd sk\u00fdringu 23 er ger\u00f0 frekari grein fyrir gangvir\u00f0ismati eignanna.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__88": {
"value": "12. Skuldabr\u00e9faeignSkuldabr\u00e9faeign samst\u00e6\u00f0unnar greinist \u00feannig:31.12.2025 31.12.2024Skuldabr\u00e9faeign til lengri t\u00edma en 12 m\u00e1na\u00f0a:Sta\u00f0a \u00ed \u00e1rsbyrjun ..............................................................................................................................53.327 66.134N\u00fdtt skuldabr\u00e9f ..................................................................................................................................56.741 0Ni\u00f0urf\u00e6rsla .......................................................................................................................................0 (11.850)Gengismunur ....................................................................................................................................5.537 (957)Sta\u00f0a \u00ed \u00e1rslok ....................................................................................................................................115.605 53.327",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__87": {
"value": "12. Skuldabr\u00e9faeignSkuldabr\u00e9faeign samst\u00e6\u00f0unnar greinist \u00feannig:31.12.2025 31.12.2024Skuldabr\u00e9faeign til lengri t\u00edma en 12 m\u00e1na\u00f0a:Sta\u00f0a \u00ed \u00e1rsbyrjun ..............................................................................................................................53.327 66.134N\u00fdtt skuldabr\u00e9f ..................................................................................................................................56.741 0Ni\u00f0urf\u00e6rsla .......................................................................................................................................0 (11.850)Gengismunur ....................................................................................................................................5.537 (957)Sta\u00f0a \u00ed \u00e1rslok ....................................................................................................................................115.605 53.327",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__89": {
"value": "13. Birg\u00f0irBirg\u00f0ir greinast \u00feannig: 31.12.2025 31.12.2024Hr\u00e1efni ..............................................................................................................................................3.729.875 2.739.345Fullunnar afur\u00f0abirg\u00f0ir .....................................................................................................................42.738.228 40.304.733Rekstrarv\u00f6rur ....................................................................................................................................5.483.274 5.125.277Vei\u00f0arf\u00e6ri .........................................................................................................................................9.828.481 8.449.50361.779.858 56.618.859Fullunnar afur\u00f0abirg\u00f0ir voru a\u00f0 kostna\u00f0arver\u00f0i USD 42,7 millj\u00f3nir \u00feann 31.12.2025 samanbori\u00f0 vi\u00f0 USD 40,3 millj\u00f3nir \u00feann31.12.2024. A\u00f0 mati stj\u00f3rnenda mun skilaver\u00f0 fullunninna afur\u00f0abirg\u00f0a \u00ed lok t\u00edmabils nema allt a\u00f0 USD 57,7 millj\u00f3num \u00ed samanbur\u00f0ivi\u00f0 USD 51,6 millj\u00f3nir \u00ed lok \u00e1rs 2024.Birg\u00f0ir samst\u00e6\u00f0unnar \u00e1 reikningsskiladegi eru metnar \u00e1 kostna\u00f0arver\u00f0i/framlei\u00f0sluver\u00f0i \u00ed lok \u00e1rs 2025 og byggja m.a. \u00e1 \u00fatreikningumum framleg\u00f0 og \u00f6\u00f0rum vi\u00f0eigandi forsendum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__90": {
"value": "14. Vi\u00f0skiptakr\u00f6furVi\u00f0skiptakr\u00f6fur greinast \u00feannig: 31.12.2025 31.12.2024Almennar vi\u00f0skiptakr\u00f6fur ..................................................................................................................10.696.577 10.042.292Vi\u00f0skiptakr\u00f6fur \u00e1 tengd f\u00e9l\u00f6g, sbr. sk\u00fdring 22. ..................................................................................33.071.594 30.784.530Ni\u00f0urf\u00e6rsla vegna krafna sem kunna a\u00f0 tapast ............................................................................... (336.421) (587.199)43.431.750 40.239.623Kr\u00f6fur \u00e1 tengda a\u00f0ila eru tilgreindar me\u00f0 vi\u00f0skiptakr\u00f6fum \u00ed efnahagsreikningi en kr\u00f6furnar eru allar tilkomnar vegna reglubundinnavi\u00f0skipta. \u00c1 me\u00f0al krafna \u00e1 tengda a\u00f0ila er krafa \u00e1 s\u00f6lufyrirt\u00e6ki\u00f0 Ice Fresh Seafood ehf. \u00c1 bak vi\u00f0 kr\u00f6funa eru fj\u00f6lmargar kr\u00f6furs\u00f6lufyrirt\u00e6kisins \u00e1 a\u00f0ila \u00ed \u00fdmsum l\u00f6ndum. Samkv\u00e6mt samningi milli S\u00edldarvinnslunnar og s\u00f6lufyrirt\u00e6kisins ber S\u00edldarvinnslan\u00fatl\u00e1na\u00e1h\u00e6ttu ver\u00f0i grei\u00f0slufall hj\u00e1 endanlegum skuldara a\u00f0 kr\u00f6funni.S\u00edldarvinnslan hf. er me\u00f0 kr\u00f6fufj\u00e1rm\u00f6gnun fr\u00e1 vi\u00f0skiptabanka f\u00e9lagsins. Vi\u00f0skiptabankinn kaupir kr\u00f6fur vegna s\u00f6lu \u00e1 mj\u00f6li og l\u00fdsi.S\u00edldarvinnslan ber 5% \u00fatl\u00e1na\u00e1h\u00e6ttu af kr\u00f6fufj\u00e1rm\u00f6gnuninni. Samanl\u00f6g\u00f0 \u00e1h\u00e6tta S\u00edldarvinnunnar hf. 31.12.2025 var USD 0,6 millj\u00f3nir.Engin var\u00fa\u00f0arf\u00e6rsla er f\u00e6r\u00f0 vegna kr\u00f6fufj\u00e1rm\u00f6gnunar f\u00e9lagsins.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\u00f0aheldur 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\u00f0umvi\u00f0skiptakr\u00f6fum \u00ed efnahagsreikningi. Breytingar \u00e1 ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna greinist \u00feannig: 31.12.2025 31.12.2024Sta\u00f0a \u00ed \u00e1rsbyrjun .............................................................................................................................. (587.199) (422.383)Breyting \u00e1 ni\u00f0urf\u00e6rslu ......................................................................................................................249.457 (167.909)Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur \u00e1 \u00e1rinu ........................................................................................................ (117) 3.954 \u00c1hrif gengisbreytinga ........................................................................................................................1.438 (860)Sta\u00f0a \u00ed \u00e1rslok ....................................................................................................................................(336.421) (587.199)Samst\u00e6\u00f0an fylgir fyrirm\u00e6lum al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0alsins IFRS 9 um ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna. Vi\u00f0skiptakr\u00f6fur eru f\u00e6r\u00f0arni\u00f0ur me\u00f0 einfaldri a\u00f0fer\u00f0 og byggir mati\u00f0 \u00e1 s\u00f6gulegum g\u00f6gnum um tapreynslu \u00e1samt \u00fev\u00ed a\u00f0 horft er til efnahagslegra umhverfis\u00fe\u00e1tta\u00e1 reikningsskiladegi, og v\u00e6ntinga til framt\u00ed\u00f0ar, a\u00f0 svo miklu leyti sem \u00fea\u00f0 er heimilt samkv\u00e6mt al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum.Aldur vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rsla er eftirfarandi \u00ed \u00e1rslok, sundurli\u00f0a\u00f0 eftir d\u00f6gum fram yfir gjalddaga:Nafnver\u00f0 krafnaNi\u00f0urf\u00e6rsla31.12.2025 31.12.2024 31.12.2025 31.12.2024\u00d3gjaldfalli\u00f0 ............................................................................39.673.112 38.263.047 0 01 - 90 dagar ...........................................................................3.716.487 1.245.752 185.615 48.62990 dagar og eldra ..................................................................378.573 1.318.023 150.806 538.57043.768.171 40.826.822 336.421 587.199A\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig: 31.12.2025 31.12.2024Vir\u00f0isaukaskattur ..............................................................................................................................1.559.450 2.805.384Fyrirframgreiddur kostna\u00f0ur .............................................................................................................99.016 1.983.408Fj\u00e1rmagnstekjuskattur ......................................................................................................................843.778 1.188.657Aflei\u00f0usamningar ..............................................................................................................................173.002 588.145A\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................................................................1.862.590 826.5084.537.836 7.392.102",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__91": {
"value": "15. Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 \u00ed efnahagsreikningi og sj\u00f3\u00f0streymi samanstendur af sj\u00f3\u00f0i, \u00f3bundnum bankainnst\u00e6\u00f0um, skammt\u00edmaver\u00f0br\u00e9fum tilskemmri t\u00edma en 3ja m\u00e1na\u00f0a.31.12.2025 31.12.2024Bankainnst\u00e6\u00f0ur \u00ed USD .....................................................................................................................22.724.432 15.230.142Marka\u00f0sver\u00f0br\u00e9f \u00ed \u00edslenskum kr\u00f3num ..............................................................................................10.564.183 29.420.452Bankainnst\u00e6\u00f0ur \u00ed \u00f6\u00f0rum myntum ...................................................................................................64.028.294 57.131.621Sj\u00f3\u00f0ur ...............................................................................................................................................470 41697.317.380 101.782.631",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__94": {
"value": "Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hagna\u00f0, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinuog s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut \u00fear sem f\u00e9lagi\u00f0hefur ekki gert kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn og ekki teki\u00f0 l\u00e1n sem eru breytanleg \u00ed hlutaf\u00e9.2025 2024Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu ....................................................................................63.320.681 43.875.836Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1nu\u00f0i (fj\u00f6ldi hluta) ..................................................1.845.831.749 1.845.831.749 Hagna\u00f0ur \u00e1 \u00fatistandandi hlut af \u00e1framhaldandi starfsemi ................................................................0,0343 0,0238",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__92": {
"value": "17. Skuldir vi\u00f0 l\u00e1nastofnanirLangt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir greinast \u00feannig: 31.12.2025 31.12.2024Skuldir \u00ed USD ....................................................................................................................................79.005.397 145.869.301Skuldir \u00ed EUR ....................................................................................................................................138.661.293 93.468.705Skuldir \u00ed GBP ....................................................................................................................................4.283.379 4.235.078Skuldir \u00ed NOK ....................................................................................................................................0 9.938.778Skuldir \u00ed JPY .....................................................................................................................................0 3.189.218221.950.069 256.701.080Afborganir n\u00e6stu 12 m\u00e1na\u00f0a ........................................................................................................... (30.126.175) (9.318.620)Langt\u00edmaskuldir \u00ed \u00e1rslok ....................................................................................................................191.823.894 247.382.460Afborganir af langt\u00edmaskuldum greinast \u00feannig: Skuldir vi\u00f0l\u00e1nastofnanirAfborganir n\u00e6stu 12 m\u00e1na\u00f0a .......................................................................................................................................30.126.175 Afborganir \u00e1 \u00e1rinu 2027 ................................................................................................................................................56.526.566 Afborganir \u00e1 \u00e1rinu 2028 ................................................................................................................................................9.540.063 Afborganir \u00e1 \u00e1rinu 2029 ................................................................................................................................................9.540.063 Afborganir \u00e1 \u00e1rinu 2030 ................................................................................................................................................114.692.371 Afborganir s\u00ed\u00f0ar ...........................................................................................................................................................1.524.831 221.950.069 Langt\u00edmaskuldir samtals USD 221.950.069, koma \u00feannig fram \u00ed efnahagsreikningi: 31.12.2025Afborganir n\u00e6stu 12 m\u00e1na\u00f0a, f\u00e6r\u00f0ar me\u00f0al skammt\u00edmaskulda...................................................................................30.126.175 Afborganir me\u00f0 gjalddaga eftir eitt \u00e1r e\u00f0a s\u00ed\u00f0ar ............................................................................................................191.823.894 221.950.069 Breyting \u00e1 langt\u00edmaskuldum greinist \u00feannig: 31.12.2025 31.12.2024Langt\u00edmaskuldir \u00ed upphafi \u00e1rs ...........................................................................................................256.701.080 302.111.238Tekin langt\u00edmal\u00e1n .............................................................................................................................144.993.843 0Afborganir langt\u00edmal\u00e1na ................................................................................................................... (193.684.069) (37.784.114)Gengis- og \u00fe\u00fd\u00f0ingarmunur ...............................................................................................................13.939.215 (7.626.044)Langt\u00edmaskuldir \u00ed \u00e1rslok ....................................................................................................................221.950.069 256.701.080Hluti langt\u00edmaskulda er h\u00e1\u00f0ur s\u00e9rst\u00f6kum vi\u00f0mi\u00f0unum um eiginfj\u00e1rhlutfall og skuldsetningarhlutfall (Net debt to EBITDA ratio). Skilm\u00e1larl\u00e1nasamninga eru pr\u00f3fa\u00f0ir \u00e1rsfj\u00f3r\u00f0ungslega og st\u00f3\u00f0ustu allt t\u00edmabili\u00f0. Engar v\u00edsbendingar eru um a\u00f0 f\u00e9lagi\u00f0 standist ekki l\u00e1naskilm\u00e1lavi\u00f0 n\u00e6stu \u00fatreikninga e\u00f0a \u00ed framt\u00ed\u00f0inni. Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir greinast \u00feannig:31.12.2025 31.12.2024Skuldir \u00ed EUR .....................................................................................................................................6.733.571 17.879.1266.733.571 17.879.126",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNoncurrentAssetsHeldForSaleAndDiscontinuedOperationsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__95": {
"value": "18. LeiguskuldbindingLeiguskuldbinding greinist \u00feannig: 31.12.2025 31.12.2024Leiguskuldbindingar \u00ed \u00e1rsbyrjun ........................................................................................................1.285.140 1.578.895Afborganir leiguskuldbindingu .......................................................................................................... (222.178) (198.501)\u00de\u00fd\u00f0ingarmunur .................................................................................................................................157.140 (95.254)1.220.102 1.285.140N\u00e6sta \u00e1rs afborganir leiguskuldbindinga ......................................................................................... (223.150) (202.602)Leiguskulbinding \u00ed lok \u00e1rs ................................................................................................................996.954 1.082.538\u00c1hrif leigusamninga \u00ed rekstrarreikningi greinast \u00feannig:Vaxtagj\u00f6ld \u00e1 leiguskuldir ...................................................................................................................59.268 76.563Afskrift leigur\u00e9ttinda og geymsluh\u00f3lfa ...............................................................................................270.851 267.559330.119 344.123Leiguskuldbinding greinist \u00feannig:H\u00fasaleigusamningar .........................................................................................................................1.219.427 1.276.150Lausafj\u00e1rsamningur ..........................................................................................................................675 8.9901.220.102 1.285.140Innan samst\u00e6\u00f0unnar hafa veri\u00f0 ger\u00f0ir leigusamningar um h\u00fasn\u00e6\u00f0i og lausaf\u00e9, af \u00feeim er st\u00e6rstur h\u00fasaleigusamningur umatvinnuh\u00fasn\u00e6\u00f0i \u00ed \u00de\u00fdskalandi sem rennur \u00fat \u00e1ri\u00f0 2030. Lausafj\u00e1rsamningar eru a\u00f0 jafna\u00f0i til 2-4 \u00e1ra. Leigusamningar innihalda ekkibreytilegar leigugrei\u00f0slur. N\u00e6sta \u00e1rs afborganir leiguskuldbindinga er f\u00e6r\u00f0 \u00e1 me\u00f0al annarra skammt\u00edmaskulda. Frekari uppl\u00fdsingar umgrei\u00f0slufl\u00e6\u00f0i leigusamninga er a\u00f0 finna \u00ed sk\u00fdringu 24.3.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__93": {
"value": "18. LeiguskuldbindingLeiguskuldbinding greinist \u00feannig: 31.12.2025 31.12.2024Leiguskuldbindingar \u00ed \u00e1rsbyrjun ........................................................................................................1.285.140 1.578.895Afborganir leiguskuldbindingu .......................................................................................................... (222.178) (198.501)\u00de\u00fd\u00f0ingarmunur .................................................................................................................................157.140 (95.254)1.220.102 1.285.140N\u00e6sta \u00e1rs afborganir leiguskuldbindinga ......................................................................................... (223.150) (202.602)Leiguskulbinding \u00ed lok \u00e1rs ................................................................................................................996.954 1.082.538\u00c1hrif leigusamninga \u00ed rekstrarreikningi greinast \u00feannig:Vaxtagj\u00f6ld \u00e1 leiguskuldir ...................................................................................................................59.268 76.563Afskrift leigur\u00e9ttinda og geymsluh\u00f3lfa ...............................................................................................270.851 267.559330.119 344.123Leiguskuldbinding greinist \u00feannig:H\u00fasaleigusamningar .........................................................................................................................1.219.427 1.276.150Lausafj\u00e1rsamningur ..........................................................................................................................675 8.9901.220.102 1.285.140Innan samst\u00e6\u00f0unnar hafa veri\u00f0 ger\u00f0ir leigusamningar um h\u00fasn\u00e6\u00f0i og lausaf\u00e9, af \u00feeim er st\u00e6rstur h\u00fasaleigusamningur umatvinnuh\u00fasn\u00e6\u00f0i \u00ed \u00de\u00fdskalandi sem rennur \u00fat \u00e1ri\u00f0 2030. Lausafj\u00e1rsamningar eru a\u00f0 jafna\u00f0i til 2-4 \u00e1ra. Leigusamningar innihalda ekkibreytilegar leigugrei\u00f0slur. N\u00e6sta \u00e1rs afborganir leiguskuldbindinga er f\u00e6r\u00f0 \u00e1 me\u00f0al annarra skammt\u00edmaskulda. Frekari uppl\u00fdsingar umgrei\u00f0slufl\u00e6\u00f0i leigusamninga er a\u00f0 finna \u00ed sk\u00fdringu 24.3.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__99": {
"value": "19. TekjuskattsskuldbindingBreyting tekjuskattsskuldbindingarinnar \u00e1 \u00e1rinu 2024 greinist \u00feannig:31.12.2024Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ..............................................................................................................................103.101.333 Tekjuskattur af reglulegri starfsemi ...............................................................................................................................11.975.879 Tekjuskattur til grei\u00f0slu 2025 vegna 2024 ....................................................................................................................(12.053.169)A\u00f0rar breytingar ............................................................................................................................................................157.589 \u00c1hrif \u00fe\u00fd\u00f0ingarmunar ......................................................................................................................................................(2.962.219)100.219.413 Breyting tekjuskattsskuldbindingarinnar \u00e1 \u00e1rinu 2025 greinist \u00feannig:31.12.2025Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ..............................................................................................................................100.219.413 Tekjuskattur af reglulegri starfsemi ...............................................................................................................................17.469.863 Tekjuskattur til grei\u00f0slu 2026 vegna 2025 ....................................................................................................................(19.150.061)\u00c1hrif \u00e1 lei\u00f0r\u00e9ttingum vegna fyrri \u00e1ra ..............................................................................................................................860.836 \u00c1hrif gengisbreytinga ....................................................................................................................................................7.793.572 107.193.623 Tekjuskattsskuldbinding (-inneign) greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:31.12.2025 31.12.2024Varanlegir rekstrarfj\u00e1rmunir ..............................................................................................................26.168.845 25.847.737\u00d3efnislegar eignir .............................................................................................................................79.627.173 72.815.038A\u00f0rir li\u00f0ir ...........................................................................................................................................1.397.605 1.556.638107.193.623 100.219.41319. Tekjuskattsskuldbinding (framhald)Tekjuskattsskuldbinding svarar a\u00f0 jafna\u00f0i til \u00feess tekjuskatts sem eftir gildandi skattal\u00f6gum k\u00e6mi til grei\u00f0slu ef eignir samst\u00e6\u00f0unnarv\u00e6ru seldar e\u00f0a innleystar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i.31.12.2025 31.12.2024Tekjuskattur til grei\u00f0slu .....................................................................................................................19.150.061 12.053.169Fresta\u00f0ur tekjuskattur .......................................................................................................................107.193.623 100.219.413126.343.684 112.272.582Reikna\u00f0ur tekjuskattur samst\u00e6\u00f0unnar af hagna\u00f0i fyrir skatta (virkur tekjuskattur) er fr\u00e1brug\u00f0inn \u00feeirri fj\u00e1rh\u00e6\u00f0 sem k\u00e6mi \u00fat eftekjuskattshlutfall er nota\u00f0 til \u00fatreikningsins sem h\u00e9r greinir:20252024Fj\u00e1rh\u00e6\u00f0 % Fj\u00e1rh\u00e6\u00f0 %Hagna\u00f0ur fyrir skatta af \u00e1framhaldandi starfsemi .................81.254.112 56.099.376 Reikna\u00f0ur tekjuskattur mi\u00f0a\u00f0 vi\u00f0 20% / 21% skatthlutfall ..... (16.250.822)20,0% (11.780.869)21,0%Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga ...................................... (1.042.895)1,3% (150.237)0,3%Fr\u00e1dr\u00e1ttab\u00e6rt vegna ar\u00f0stekna og ver\u00f0b. hlutabr\u00e9fa ............5.198 0,0%5.028 0,0%\u00c1hrif \u00f3fr\u00e1ttarb\u00e6rra gj. og h\u00e6kka\u00f0s skatthl.falls \u00e1rsins ......... (181.344)0,2% (49.801)0,1% (17.469.863)21,5% (11.975.879)21,3%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__98": {
"value": "19. TekjuskattsskuldbindingBreyting tekjuskattsskuldbindingarinnar \u00e1 \u00e1rinu 2024 greinist \u00feannig:31.12.2024Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ..............................................................................................................................103.101.333 Tekjuskattur af reglulegri starfsemi ...............................................................................................................................11.975.879 Tekjuskattur til grei\u00f0slu 2025 vegna 2024 ....................................................................................................................(12.053.169)A\u00f0rar breytingar ............................................................................................................................................................157.589 \u00c1hrif \u00fe\u00fd\u00f0ingarmunar ......................................................................................................................................................(2.962.219)100.219.413 Breyting tekjuskattsskuldbindingarinnar \u00e1 \u00e1rinu 2025 greinist \u00feannig:31.12.2025Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ..............................................................................................................................100.219.413 Tekjuskattur af reglulegri starfsemi ...............................................................................................................................17.469.863 Tekjuskattur til grei\u00f0slu 2026 vegna 2025 ....................................................................................................................(19.150.061)\u00c1hrif \u00e1 lei\u00f0r\u00e9ttingum vegna fyrri \u00e1ra ..............................................................................................................................860.836 \u00c1hrif gengisbreytinga ....................................................................................................................................................7.793.572 107.193.623 Tekjuskattsskuldbinding (-inneign) greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:31.12.2025 31.12.2024Varanlegir rekstrarfj\u00e1rmunir ..............................................................................................................26.168.845 25.847.737\u00d3efnislegar eignir .............................................................................................................................79.627.173 72.815.038A\u00f0rir li\u00f0ir ...........................................................................................................................................1.397.605 1.556.638107.193.623 100.219.41319. Tekjuskattsskuldbinding (framhald)Tekjuskattsskuldbinding svarar a\u00f0 jafna\u00f0i til \u00feess tekjuskatts sem eftir gildandi skattal\u00f6gum k\u00e6mi til grei\u00f0slu ef eignir samst\u00e6\u00f0unnarv\u00e6ru seldar e\u00f0a innleystar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i.31.12.2025 31.12.2024Tekjuskattur til grei\u00f0slu .....................................................................................................................19.150.061 12.053.169Fresta\u00f0ur tekjuskattur .......................................................................................................................107.193.623 100.219.413126.343.684 112.272.582Reikna\u00f0ur tekjuskattur samst\u00e6\u00f0unnar af hagna\u00f0i fyrir skatta (virkur tekjuskattur) er fr\u00e1brug\u00f0inn \u00feeirri fj\u00e1rh\u00e6\u00f0 sem k\u00e6mi \u00fat eftekjuskattshlutfall er nota\u00f0 til \u00fatreikningsins sem h\u00e9r greinir:20252024Fj\u00e1rh\u00e6\u00f0 % Fj\u00e1rh\u00e6\u00f0 %Hagna\u00f0ur fyrir skatta af \u00e1framhaldandi starfsemi .................81.254.112 56.099.376 Reikna\u00f0ur tekjuskattur mi\u00f0a\u00f0 vi\u00f0 20% / 21% skatthlutfall ..... (16.250.822)20,0% (11.780.869)21,0%Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga ...................................... (1.042.895)1,3% (150.237)0,3%Fr\u00e1dr\u00e1ttab\u00e6rt vegna ar\u00f0stekna og ver\u00f0b. hlutabr\u00e9fa ............5.198 0,0%5.028 0,0%\u00c1hrif \u00f3fr\u00e1ttarb\u00e6rra gj. og h\u00e6kka\u00f0s skatthl.falls \u00e1rsins ......... (181.344)0,2% (49.801)0,1% (17.469.863)21,5% (11.975.879)21,3%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__97": {
"value": "19. TekjuskattsskuldbindingBreyting tekjuskattsskuldbindingarinnar \u00e1 \u00e1rinu 2024 greinist \u00feannig:31.12.2024Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ..............................................................................................................................103.101.333 Tekjuskattur af reglulegri starfsemi ...............................................................................................................................11.975.879 Tekjuskattur til grei\u00f0slu 2025 vegna 2024 ....................................................................................................................(12.053.169)A\u00f0rar breytingar ............................................................................................................................................................157.589 \u00c1hrif \u00fe\u00fd\u00f0ingarmunar ......................................................................................................................................................(2.962.219)100.219.413 Breyting tekjuskattsskuldbindingarinnar \u00e1 \u00e1rinu 2025 greinist \u00feannig:31.12.2025Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ..............................................................................................................................100.219.413 Tekjuskattur af reglulegri starfsemi ...............................................................................................................................17.469.863 Tekjuskattur til grei\u00f0slu 2026 vegna 2025 ....................................................................................................................(19.150.061)\u00c1hrif \u00e1 lei\u00f0r\u00e9ttingum vegna fyrri \u00e1ra ..............................................................................................................................860.836 \u00c1hrif gengisbreytinga ....................................................................................................................................................7.793.572 107.193.623 Tekjuskattsskuldbinding (-inneign) greinist \u00feannig \u00e1 eftirfarandi li\u00f0i:31.12.2025 31.12.2024Varanlegir rekstrarfj\u00e1rmunir ..............................................................................................................26.168.845 25.847.737\u00d3efnislegar eignir .............................................................................................................................79.627.173 72.815.038A\u00f0rir li\u00f0ir ...........................................................................................................................................1.397.605 1.556.638107.193.623 100.219.41319. Tekjuskattsskuldbinding (framhald)Tekjuskattsskuldbinding svarar a\u00f0 jafna\u00f0i til \u00feess tekjuskatts sem eftir gildandi skattal\u00f6gum k\u00e6mi til grei\u00f0slu ef eignir samst\u00e6\u00f0unnarv\u00e6ru seldar e\u00f0a innleystar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i.31.12.2025 31.12.2024Tekjuskattur til grei\u00f0slu .....................................................................................................................19.150.061 12.053.169Fresta\u00f0ur tekjuskattur .......................................................................................................................107.193.623 100.219.413126.343.684 112.272.582Reikna\u00f0ur tekjuskattur samst\u00e6\u00f0unnar af hagna\u00f0i fyrir skatta (virkur tekjuskattur) er fr\u00e1brug\u00f0inn \u00feeirri fj\u00e1rh\u00e6\u00f0 sem k\u00e6mi \u00fat eftekjuskattshlutfall er nota\u00f0 til \u00fatreikningsins sem h\u00e9r greinir:20252024Fj\u00e1rh\u00e6\u00f0 % Fj\u00e1rh\u00e6\u00f0 %Hagna\u00f0ur fyrir skatta af \u00e1framhaldandi starfsemi .................81.254.112 56.099.376 Reikna\u00f0ur tekjuskattur mi\u00f0a\u00f0 vi\u00f0 20% / 21% skatthlutfall ..... (16.250.822)20,0% (11.780.869)21,0%Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga ...................................... (1.042.895)1,3% (150.237)0,3%Fr\u00e1dr\u00e1ttab\u00e6rt vegna ar\u00f0stekna og ver\u00f0b. hlutabr\u00e9fa ............5.198 0,0%5.028 0,0%\u00c1hrif \u00f3fr\u00e1ttarb\u00e6rra gj. og h\u00e6kka\u00f0s skatthl.falls \u00e1rsins ......... (181.344)0,2% (49.801)0,1% (17.469.863)21,5% (11.975.879)21,3%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__100": {
"value": "20. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir greinast \u00feannig \u00ed lok \u00e1rs:31.12.2025 31.12.2024Innlendar vi\u00f0skiptaskuldir .................................................................................................................7.969.208 11.832.528Erlendar vi\u00f0skiptaskuldir ...................................................................................................................1.147.366 4.189.3529.116.574 16.021.880A\u00f0rar skammt\u00edmaskuldir greinast \u00feannig \u00ed lok \u00e1rs:31.12.202531.12.2024\u00d3greidd laun og launatengd gj\u00f6ld .....................................................................................................7.631.592 5.728.060Aflei\u00f0uskuld ......................................................................................................................................323.684 875.592\u00d3greiddir \u00e1fallnir vextir ......................................................................................................................748.524 1.570.156N\u00e6sta \u00e1rs afborgun leiguskuldbindinga ...........................................................................................223.150 202.602A\u00f0rar skuldir .....................................................................................................................................1.804.631 1.720.77810.731.581 10.097.188",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__102": {
"value": "21. Ve\u00f0setningar, \u00e1byrg\u00f0ir og \u00f6nnur m\u00e1l\u00c1 eignum samst\u00e6\u00f0unnar hv\u00edla \u00feingl\u00fdst ve\u00f0 og skuldbindingar til tryggingar skuldum samst\u00e6\u00f0unnar, sem voru a\u00f0 eftirst\u00f6\u00f0vum 802,7millj\u00f3nir dollara.B\u00f3kf\u00e6rtTryggingabr\u00e9f ver\u00f0 eignaSkip ...................................................................................................................................................802.705.847 108.530.436Fasteignir ..........................................................................................................................................0 49.079.068802.705.847 157.609.504\u00c1byrg\u00f0arskuldbindingar:S\u00edldarvinnslan, sem m\u00f3\u00f0urf\u00e9lag \u00ed samst\u00e6\u00f0unni, hefur gengist \u00ed \u00e1byrg\u00f0ir fyrir \u00f6llum vaxtaberandi skuldum d\u00f3tturf\u00e9lagsins, Bergs-Hugins ehf., til tryggingar \u00e1 skuldum vi\u00f0 vi\u00f0skiptabanka d\u00f3tturf\u00e9lagsins. Heildar vaxtaberandi skuldir Bergs-Hugins ehf. nema31.12.2025 USD 24,9 millj\u00f3num (2024: USD 25,1 millj\u00f3n) D\u00f3tturf\u00e9lagi\u00f0 V\u00edsir ehf. hefur gengist \u00ed \u00e1byrg\u00f0ir fyrir d\u00f3tturf\u00e9lag sitt, Pytheas Seafood \u00ed Grikklandi, til tryggingar \u00e1 skuldum vi\u00f0vi\u00f0skiptabanka d\u00f3tturf\u00e9lagsins. Fj\u00e1rh\u00e6\u00f0 \u00e1byrg\u00f0arinnar nemur EUR 4 millj\u00f3num (4,7 millj\u00f3num USD) \u00ed lok \u00e1rs 2025.V\u00edsir ehf. hefur gefi\u00f0 \u00fat banka\u00e1byrg\u00f0 a\u00f0 fj\u00e1rh\u00e6\u00f0 ISK 30 millj\u00f3nir (USD 0,2 millj\u00f3num) gagnvart fiskm\u00f6rku\u00f0unum vegna hr\u00e1efniskaupa.Rekstrarst\u00f6\u00f0vunartrygging:Samst\u00e6\u00f0an er me\u00f0 rekstrarst\u00f6\u00f0vunartryggingu sem tekur til fj\u00e1rhagslegs tj\u00f3ns sem samst\u00e6\u00f0an getur or\u00f0i\u00f0 fyrir vegnarekstrarst\u00f6\u00f0vunar. V\u00e1tryggingafj\u00e1rh\u00e6\u00f0 tryggingarinnar nemur USD 146,2 millj\u00f3num (2024: USD 148,0 millj\u00f3nir).Rekstrarst\u00f6\u00f0vunartrygging gildir ekki vegna tj\u00f3ns af v\u00f6ldum n\u00e1tt\u00faruhamfara.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__101": {
"value": "21. Ve\u00f0setningar, \u00e1byrg\u00f0ir og \u00f6nnur m\u00e1l\u00c1 eignum samst\u00e6\u00f0unnar hv\u00edla \u00feingl\u00fdst ve\u00f0 og skuldbindingar til tryggingar skuldum samst\u00e6\u00f0unnar, sem voru a\u00f0 eftirst\u00f6\u00f0vum 802,7millj\u00f3nir dollara.B\u00f3kf\u00e6rtTryggingabr\u00e9f ver\u00f0 eignaSkip ...................................................................................................................................................802.705.847 108.530.436Fasteignir ..........................................................................................................................................0 49.079.068802.705.847 157.609.504\u00c1byrg\u00f0arskuldbindingar:S\u00edldarvinnslan, sem m\u00f3\u00f0urf\u00e9lag \u00ed samst\u00e6\u00f0unni, hefur gengist \u00ed \u00e1byrg\u00f0ir fyrir \u00f6llum vaxtaberandi skuldum d\u00f3tturf\u00e9lagsins, Bergs-Hugins ehf., til tryggingar \u00e1 skuldum vi\u00f0 vi\u00f0skiptabanka d\u00f3tturf\u00e9lagsins. Heildar vaxtaberandi skuldir Bergs-Hugins ehf. nema31.12.2025 USD 24,9 millj\u00f3num (2024: USD 25,1 millj\u00f3n) D\u00f3tturf\u00e9lagi\u00f0 V\u00edsir ehf. hefur gengist \u00ed \u00e1byrg\u00f0ir fyrir d\u00f3tturf\u00e9lag sitt, Pytheas Seafood \u00ed Grikklandi, til tryggingar \u00e1 skuldum vi\u00f0vi\u00f0skiptabanka d\u00f3tturf\u00e9lagsins. Fj\u00e1rh\u00e6\u00f0 \u00e1byrg\u00f0arinnar nemur EUR 4 millj\u00f3num (4,7 millj\u00f3num USD) \u00ed lok \u00e1rs 2025.V\u00edsir ehf. hefur gefi\u00f0 \u00fat banka\u00e1byrg\u00f0 a\u00f0 fj\u00e1rh\u00e6\u00f0 ISK 30 millj\u00f3nir (USD 0,2 millj\u00f3num) gagnvart fiskm\u00f6rku\u00f0unum vegna hr\u00e1efniskaupa.Rekstrarst\u00f6\u00f0vunartrygging:Samst\u00e6\u00f0an er me\u00f0 rekstrarst\u00f6\u00f0vunartryggingu sem tekur til fj\u00e1rhagslegs tj\u00f3ns sem samst\u00e6\u00f0an getur or\u00f0i\u00f0 fyrir vegnarekstrarst\u00f6\u00f0vunar. V\u00e1tryggingafj\u00e1rh\u00e6\u00f0 tryggingarinnar nemur USD 146,2 millj\u00f3num (2024: USD 148,0 millj\u00f3nir).Rekstrarst\u00f6\u00f0vunartrygging gildir ekki vegna tj\u00f3ns af v\u00f6ldum n\u00e1tt\u00faruhamfara.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__104": {
"value": "22. Tengdir a\u00f0ilarSamst\u00e6\u00f0an er \u00ed dreif\u00f0ri eignara\u00f0ild. Tengdir a\u00f0ilar samst\u00e6\u00f0unnar eru hlutdeildarf\u00e9l\u00f6g, stj\u00f3rnir f\u00e9laga \u00ed samst\u00e6\u00f0unni, forstj\u00f3ri, n\u00e1nirfj\u00f6lskyldume\u00f0limir fyrrgreindra a\u00f0ila og a\u00f0ilar sem hafa veruleg \u00e1hrif sem st\u00f3rir hluthafar \u00ed f\u00e9laginu. Uppl\u00fdsingar var\u00f0andi tengda a\u00f0ilaeru eftirfarandi:Seldar v\u00f6rur Keyptar v\u00f6rur Vi\u00f0skipta- Vi\u00f0skipta-\u00c1ri\u00f0 2024 og \u00fej\u00f3nusta og \u00fej\u00f3nusta kr\u00f6fur skuldirHlutdeildarf\u00e9l\u00f6g......................................................................7.050.595 6.073.836 1.221.610 244.198Hluthafar f\u00e9lagsins og f\u00e9l\u00f6g \u00ed \u00feeirra eigu................................135.189.665 26.912.356 29.562.920 2.231.056142.240.260 32.986.192 30.784.530 2.475.254Seldar v\u00f6rur Keyptar v\u00f6rur Vi\u00f0skipta- Vi\u00f0skipta-\u00c1ri\u00f0 2025 og \u00fej\u00f3nusta og \u00fej\u00f3nusta kr\u00f6fur skuldirHlutdeildarf\u00e9l\u00f6g......................................................................8.600.434 7.872.424 1.354.465 608.741Hluthafar f\u00e9lagsins og f\u00e9l\u00f6g \u00ed \u00feeirra eigu................................187.477.704 23.741.318 31.717.129 235.389196.078.138 31.613.743 33.071.594 844.130Kr\u00f6fur \u00e1 tengda a\u00f0ila eru tilkomnar vegna hef\u00f0bundinna vi\u00f0skipta og eru \u00fev\u00ed tilgreindar me\u00f0al vi\u00f0skiptakrafna.\u00cd efnahagsreikningi eru vi\u00f0skiptakr\u00f6fur \u00e1 tengda a\u00f0ila f\u00e6r\u00f0ar me\u00f0al vi\u00f0skiptakrafna. Sj\u00e1 umfj\u00f6llun \u00ed sk\u00fdringu 14 um kr\u00f6fur ogni\u00f0urf\u00e6rslu vegna erlendra vi\u00f0skiptakrafna.22. Tengdir a\u00f0ilar (framhald)Laun og hlunnindi forstj\u00f3ra, lykilstj\u00f3rnenda og stj\u00f3rnar samst\u00e6\u00f0unnar greinast \u00feannig:20252024Laun og M\u00f3tframl. \u00ed Laun og M\u00f3tframl. \u00edhlunnindi l\u00edfeyrissj\u00f3\u00f0 hlunnindi l\u00edfeyrissj\u00f3\u00f0\u00deorsteinn M\u00e1r Baldvinsson, stj\u00f3rnarforma\u00f0ur........................57.957 0 52.200 0Anna Gu\u00f0mundsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...................................38.794 4.461 34.800 4.002Gu\u00f0mundur Rafnkell G\u00edslason, stj\u00f3rnarma\u00f0ur.......................38.794 5.237 34.800 4.698Baldur M\u00e1r Helgason, stj\u00f3rnarma\u00f0ur.....................................38.794 4.461 34.800 4.002Erla \u00d3sk P\u00e9tursd\u00f3ttir, stj\u00f3rnarma\u00f0ur......................................38.794 4.461 34.800 4.002Arna Brynd\u00eds Baldvins McClure, varama\u00f0ur \u00ed stj\u00f3rn...............38.794 4.461 34.800 4.002Ingi J\u00f3hann Gu\u00f0mundsson, varama\u00f0ur \u00ed stj\u00f3rn ....................19.631 2.258 17.400 2.001Gunn\u00fe\u00f3r Bj\u00f6rn Ingvason, forstj\u00f3ri...........................................607.643 87.407 555.236 80.199Axel \u00cdsaksson, fj\u00e1rm\u00e1lastj\u00f3ri...................................................362.443 51.429 324.354 46.874A\u00f0rir lykilstj\u00f3rnendur...............................................................1.337.061 192.201 1.153.199 166.7302.578.705 356.376 2.276.390 316.510\u00c1samt \u00fev\u00ed a\u00f0 vera varama\u00f0ur \u00ed stj\u00f3rn situr Arna Brynd\u00eds Baldvins McClure jafnframt \u00ed endursko\u00f0unarnefnd S\u00edldarvinnslunnar hf. auk\u00feess a\u00f0 vera \u00ed hlutastarfi hj\u00e1 S\u00edldarvinnslunni.A\u00f0rir lykilstj\u00f3rnendurnir eru a\u00f0sto\u00f0arma\u00f0ur forstj\u00f3ra S\u00edldarvinnslunnar hf., yfirma\u00f0ur br\u00e6\u00f0slu S\u00edldarvinnslunnar hf., yfirma\u00f0urfiski\u00f0juvers S\u00edldarvinnslunnar hf., yfirma\u00f0ur \u00fatger\u00f0ar S\u00edldarvinnslunnar hf., rekstrarstj\u00f3ri Bergs-Hugins ehf., rekstrarstj\u00f3riF\u00f3\u00f0urverksmi\u00f0junnar Lax\u00e1 ehf., framkv\u00e6mdastj\u00f3ri V\u00edsis ehf. A\u00f0rir lykilstj\u00f3rnendur eru sj\u00f6 \u00e1 \u00e1rinu 2025 eins og \u00e1 \u00e1rinu 2024. Launauppl\u00fdsingar \u00ed t\u00f6flu h\u00e9r a\u00f0 ofan eru umreikna\u00f0ar yfir \u00ed bandar\u00edkjadollar \u00far \u00edslenskum kr\u00f3num \u00e1 me\u00f0algengi hvors \u00e1rs um sig.Me\u00f0algengi \u00e1rsins 2025 er 128,37 en var 137,93 \u00e1 \u00e1rinu 2024.Hlutir (nafnver\u00f0 \u00ed ISK) \u00ed S\u00edldarvinnslunni hf., \u00ed beinni eigu framangreindra tengdra a\u00f0ila greinast \u00feannig \u00ed lok \u00e1rs:31.12.202531.12.2024\u00deorsteinn M\u00e1r Baldvinsson, stj\u00f3rnarforma\u00f0ur....................................................................................1.000.000 1.000.000Arna Brynd\u00eds Baldvins McClure, varama\u00f0ur \u00ed stj\u00f3rn..........................................................................32.100 32.100Baldur M\u00e1r Helgason, stj\u00f3rnarma\u00f0ur.................................................................................................17.241 17.241Gunn\u00fe\u00f3r Bj\u00f6rn Ingvason, forstj\u00f3ri......................................................................................................100.206 100.206Axel \u00cdsaksson, fj\u00e1rm\u00e1lastj\u00f3ri..............................................................................................................25.000 25.000A\u00f0rir lykilstj\u00f3rnendur..........................................................................................................................17.000 52.8621.191.547 1.227.409A\u00f0rir lykilstj\u00f3rnendurnir eru \u00feeir s\u00f6mu og a\u00f0 framan greinir.\u00deorsteinn M\u00e1r Baldvinssons er fyrrum forstj\u00f3ri Samherja hf. sem \u00e1 30,06% hlut \u00ed S\u00edldarvinnslunni hf. Gunn\u00fe\u00f3r Bj\u00f6rn Ingvason \u00e1 60%hlut \u00ed Hraunl\u00f3ni ehf. sem \u00e1 0,94% hlut \u00ed S\u00edldarvinnslunni hf. Axel \u00cdsaksson \u00e1 20% \u00ed Hraunl\u00f3ni ehf. Anna Gu\u00f0mundsd\u00f3ttir og IngiJ\u00f3hann Gu\u00f0mundsson eiga b\u00e6\u00f0i 22%, e\u00f0a 44% eignarhlut \u00ed Kj\u00e1lkanesi ehf. sem \u00e1 16,06% hlut \u00ed S\u00edldarvinnslunni hf. Gu\u00f0mundur R.G\u00edslason er framkv\u00e6mdastj\u00f3ri Samvinnuf\u00e9lags \u00fatger\u00f0armanna \u00ed Neskaupsta\u00f0 og Ol\u00edusamlags \u00fatvegsmanna \u00ed Neskaupsta\u00f0 sem eigasamtals \u00ed \u00e1rslok 10,87% hlut \u00ed f\u00e9laginu. Erla \u00d3sk \u00e1 100% eignarhlut \u00ed 55105 ehf. sem \u00e1 0,12% hlut \u00ed S\u00edldarvinnslunni hf. P\u00e9tur H.P\u00e1lsson framkv\u00e6mdastj\u00f3ri V\u00edsis ehf. \u00e1 100% eignarhlut \u00ed Brady ehf. sem \u00e1 0,98% hlut \u00ed S\u00edldarvinnslunni hf. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__103": {
"value": "22. Tengdir a\u00f0ilarSamst\u00e6\u00f0an er \u00ed dreif\u00f0ri eignara\u00f0ild. Tengdir a\u00f0ilar samst\u00e6\u00f0unnar eru hlutdeildarf\u00e9l\u00f6g, stj\u00f3rnir f\u00e9laga \u00ed samst\u00e6\u00f0unni, forstj\u00f3ri, n\u00e1nirfj\u00f6lskyldume\u00f0limir fyrrgreindra a\u00f0ila og a\u00f0ilar sem hafa veruleg \u00e1hrif sem st\u00f3rir hluthafar \u00ed f\u00e9laginu. Uppl\u00fdsingar var\u00f0andi tengda a\u00f0ilaeru eftirfarandi:Seldar v\u00f6rur Keyptar v\u00f6rur Vi\u00f0skipta- Vi\u00f0skipta-\u00c1ri\u00f0 2024 og \u00fej\u00f3nusta og \u00fej\u00f3nusta kr\u00f6fur skuldirHlutdeildarf\u00e9l\u00f6g......................................................................7.050.595 6.073.836 1.221.610 244.198Hluthafar f\u00e9lagsins og f\u00e9l\u00f6g \u00ed \u00feeirra eigu................................135.189.665 26.912.356 29.562.920 2.231.056142.240.260 32.986.192 30.784.530 2.475.254Seldar v\u00f6rur Keyptar v\u00f6rur Vi\u00f0skipta- Vi\u00f0skipta-\u00c1ri\u00f0 2025 og \u00fej\u00f3nusta og \u00fej\u00f3nusta kr\u00f6fur skuldirHlutdeildarf\u00e9l\u00f6g......................................................................8.600.434 7.872.424 1.354.465 608.741Hluthafar f\u00e9lagsins og f\u00e9l\u00f6g \u00ed \u00feeirra eigu................................187.477.704 23.741.318 31.717.129 235.389196.078.138 31.613.743 33.071.594 844.130Kr\u00f6fur \u00e1 tengda a\u00f0ila eru tilkomnar vegna hef\u00f0bundinna vi\u00f0skipta og eru \u00fev\u00ed tilgreindar me\u00f0al vi\u00f0skiptakrafna.\u00cd efnahagsreikningi eru vi\u00f0skiptakr\u00f6fur \u00e1 tengda a\u00f0ila f\u00e6r\u00f0ar me\u00f0al vi\u00f0skiptakrafna. Sj\u00e1 umfj\u00f6llun \u00ed sk\u00fdringu 14 um kr\u00f6fur ogni\u00f0urf\u00e6rslu vegna erlendra vi\u00f0skiptakrafna.22. Tengdir a\u00f0ilar (framhald)Laun og hlunnindi forstj\u00f3ra, lykilstj\u00f3rnenda og stj\u00f3rnar samst\u00e6\u00f0unnar greinast \u00feannig:20252024Laun og M\u00f3tframl. \u00ed Laun og M\u00f3tframl. \u00edhlunnindi l\u00edfeyrissj\u00f3\u00f0 hlunnindi l\u00edfeyrissj\u00f3\u00f0\u00deorsteinn M\u00e1r Baldvinsson, stj\u00f3rnarforma\u00f0ur........................57.957 0 52.200 0Anna Gu\u00f0mundsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...................................38.794 4.461 34.800 4.002Gu\u00f0mundur Rafnkell G\u00edslason, stj\u00f3rnarma\u00f0ur.......................38.794 5.237 34.800 4.698Baldur M\u00e1r Helgason, stj\u00f3rnarma\u00f0ur.....................................38.794 4.461 34.800 4.002Erla \u00d3sk P\u00e9tursd\u00f3ttir, stj\u00f3rnarma\u00f0ur......................................38.794 4.461 34.800 4.002Arna Brynd\u00eds Baldvins McClure, varama\u00f0ur \u00ed stj\u00f3rn...............38.794 4.461 34.800 4.002Ingi J\u00f3hann Gu\u00f0mundsson, varama\u00f0ur \u00ed stj\u00f3rn ....................19.631 2.258 17.400 2.001Gunn\u00fe\u00f3r Bj\u00f6rn Ingvason, forstj\u00f3ri...........................................607.643 87.407 555.236 80.199Axel \u00cdsaksson, fj\u00e1rm\u00e1lastj\u00f3ri...................................................362.443 51.429 324.354 46.874A\u00f0rir lykilstj\u00f3rnendur...............................................................1.337.061 192.201 1.153.199 166.7302.578.705 356.376 2.276.390 316.510\u00c1samt \u00fev\u00ed a\u00f0 vera varama\u00f0ur \u00ed stj\u00f3rn situr Arna Brynd\u00eds Baldvins McClure jafnframt \u00ed endursko\u00f0unarnefnd S\u00edldarvinnslunnar hf. auk\u00feess a\u00f0 vera \u00ed hlutastarfi hj\u00e1 S\u00edldarvinnslunni.A\u00f0rir lykilstj\u00f3rnendurnir eru a\u00f0sto\u00f0arma\u00f0ur forstj\u00f3ra S\u00edldarvinnslunnar hf., yfirma\u00f0ur br\u00e6\u00f0slu S\u00edldarvinnslunnar hf., yfirma\u00f0urfiski\u00f0juvers S\u00edldarvinnslunnar hf., yfirma\u00f0ur \u00fatger\u00f0ar S\u00edldarvinnslunnar hf., rekstrarstj\u00f3ri Bergs-Hugins ehf., rekstrarstj\u00f3riF\u00f3\u00f0urverksmi\u00f0junnar Lax\u00e1 ehf., framkv\u00e6mdastj\u00f3ri V\u00edsis ehf. A\u00f0rir lykilstj\u00f3rnendur eru sj\u00f6 \u00e1 \u00e1rinu 2025 eins og \u00e1 \u00e1rinu 2024. Launauppl\u00fdsingar \u00ed t\u00f6flu h\u00e9r a\u00f0 ofan eru umreikna\u00f0ar yfir \u00ed bandar\u00edkjadollar \u00far \u00edslenskum kr\u00f3num \u00e1 me\u00f0algengi hvors \u00e1rs um sig.Me\u00f0algengi \u00e1rsins 2025 er 128,37 en var 137,93 \u00e1 \u00e1rinu 2024.Hlutir (nafnver\u00f0 \u00ed ISK) \u00ed S\u00edldarvinnslunni hf., \u00ed beinni eigu framangreindra tengdra a\u00f0ila greinast \u00feannig \u00ed lok \u00e1rs:31.12.202531.12.2024\u00deorsteinn M\u00e1r Baldvinsson, stj\u00f3rnarforma\u00f0ur....................................................................................1.000.000 1.000.000Arna Brynd\u00eds Baldvins McClure, varama\u00f0ur \u00ed stj\u00f3rn..........................................................................32.100 32.100Baldur M\u00e1r Helgason, stj\u00f3rnarma\u00f0ur.................................................................................................17.241 17.241Gunn\u00fe\u00f3r Bj\u00f6rn Ingvason, forstj\u00f3ri......................................................................................................100.206 100.206Axel \u00cdsaksson, fj\u00e1rm\u00e1lastj\u00f3ri..............................................................................................................25.000 25.000A\u00f0rir lykilstj\u00f3rnendur..........................................................................................................................17.000 52.8621.191.547 1.227.409A\u00f0rir lykilstj\u00f3rnendurnir eru \u00feeir s\u00f6mu og a\u00f0 framan greinir.\u00deorsteinn M\u00e1r Baldvinssons er fyrrum forstj\u00f3ri Samherja hf. sem \u00e1 30,06% hlut \u00ed S\u00edldarvinnslunni hf. Gunn\u00fe\u00f3r Bj\u00f6rn Ingvason \u00e1 60%hlut \u00ed Hraunl\u00f3ni ehf. sem \u00e1 0,94% hlut \u00ed S\u00edldarvinnslunni hf. Axel \u00cdsaksson \u00e1 20% \u00ed Hraunl\u00f3ni ehf. Anna Gu\u00f0mundsd\u00f3ttir og IngiJ\u00f3hann Gu\u00f0mundsson eiga b\u00e6\u00f0i 22%, e\u00f0a 44% eignarhlut \u00ed Kj\u00e1lkanesi ehf. sem \u00e1 16,06% hlut \u00ed S\u00edldarvinnslunni hf. Gu\u00f0mundur R.G\u00edslason er framkv\u00e6mdastj\u00f3ri Samvinnuf\u00e9lags \u00fatger\u00f0armanna \u00ed Neskaupsta\u00f0 og Ol\u00edusamlags \u00fatvegsmanna \u00ed Neskaupsta\u00f0 sem eigasamtals \u00ed \u00e1rslok 10,87% hlut \u00ed f\u00e9laginu. Erla \u00d3sk \u00e1 100% eignarhlut \u00ed 55105 ehf. sem \u00e1 0,12% hlut \u00ed S\u00edldarvinnslunni hf. P\u00e9tur H.P\u00e1lsson framkv\u00e6mdastj\u00f3ri V\u00edsis ehf. \u00e1 100% eignarhlut \u00ed Brady ehf. sem \u00e1 0,98% hlut \u00ed S\u00edldarvinnslunni hf. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__107-1": {
"value": "23. Flokkar fj\u00e1rm\u00e1lagerningaFj\u00e1reignir og fj\u00e1rskuldir samst\u00e6\u00f0unnar eru eftirfarandi:Fj\u00e1reignir31.12.202531.12.2024Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i Skuldabr\u00e9faeign..............................................................................................................................115.605 53.327 Vi\u00f0skiptakr\u00f6fur og vi\u00f0skiptakr\u00f6fur \u00e1 tengda a\u00f0ila...........................................................................43.431.750 40.239.623 A\u00f0rar skammt\u00edmakr\u00f6fur, \u00e1n aflei\u00f0a................................................................................................4.364.834 6.803.957 Handb\u00e6rt f\u00e9....................................................................................................................................97.317.380 101.782.631Fj\u00e1reignir \u00e1 gangvir\u00f0i: Eignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum, \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning............................................2.441.566 2.165.100 Aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning...............................................................................173.002 588.145147.844.137 151.632.783B\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna og fj\u00e1rskulda \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i endurspeglar gangvir\u00f0i \u00feeirra.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__105": {
"value": "23. Flokkar fj\u00e1rm\u00e1lagerningaFj\u00e1reignir og fj\u00e1rskuldir samst\u00e6\u00f0unnar eru eftirfarandi:Fj\u00e1reignir31.12.202531.12.2024Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i Skuldabr\u00e9faeign..............................................................................................................................115.605 53.327 Vi\u00f0skiptakr\u00f6fur og vi\u00f0skiptakr\u00f6fur \u00e1 tengda a\u00f0ila...........................................................................43.431.750 40.239.623 A\u00f0rar skammt\u00edmakr\u00f6fur, \u00e1n aflei\u00f0a................................................................................................4.364.834 6.803.957 Handb\u00e6rt f\u00e9....................................................................................................................................97.317.380 101.782.631Fj\u00e1reignir \u00e1 gangvir\u00f0i: Eignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum, \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning............................................2.441.566 2.165.100 Aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning...............................................................................173.002 588.145147.844.137 151.632.783Fj\u00e1rskuldirFj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i: Vi\u00f0skiptaskuldir og skuldir vi\u00f0 tengd f\u00e9l\u00f6g......................................................................................9.960.704 18.497.134 A\u00f0rar skammt\u00edmaskuldir, a\u00f0 undanskildum aflei\u00f0um.....................................................................10.407.897 9.221.596 Langt\u00edmaskuldir..............................................................................................................................191.823.894 247.382.460Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir og n\u00e6sta \u00e1rs afborgun langt\u00edmaskulda................................36.859.746 27.197.746Fj\u00e1rskuldir \u00e1 gangvir\u00f0i: A\u00f0rar aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning......................................................................323.684 875.592249.375.925 303.174.528B\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna og fj\u00e1rskulda \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i endurspeglar gangvir\u00f0i \u00feeirra. Stigskipting gangvir\u00f0isTaflan h\u00e9r a\u00f0 ne\u00f0an s\u00fdnir fj\u00e1rm\u00e1lagerningar eignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i flokka\u00f0 eftir ver\u00f0matsa\u00f0fer\u00f0. Matsa\u00f0fer\u00f0unum er skipt \u00ed \u00ferj\u00fa stigsem endurspegla mikilv\u00e6gi \u00feeirra forsendna sem lag\u00f0ar eru til grundvallar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is eignanna. Stigin eru eftirfarandi:Stig 1: Eignir eru hlutabr\u00e9f skr\u00e1\u00f0 \u00e1 marka\u00f0i og er gangvir\u00f0i\u00f0 f\u00e6rt eftir skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i fyrir \u00feessar eignir. Stig 2: Eignir \u00ed \u00feessu \u00ferepi eru aflei\u00f0usamingar vi\u00f0 banka sem samst\u00e6\u00f0an flokkar s\u00e9rstaklega. Forsendur fyrir n\u00favir\u00f0is\u00fatreikningumbyggja \u00e1 \u00f6\u00f0rum breytum en skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i (stig 1) sem unnt er a\u00f0 afla fyrir eignir og skuldir, beint (t.d. ver\u00f0i) e\u00f0a\u00f3beint (afleidd af ver\u00f0um).Stig 3: Eignir \u00ed \u00feessu \u00ferepi eru \u00f3skr\u00e1\u00f0 hlutabr\u00e9f. Forsendur gangvir\u00f0is eigna og skulda eru ekki bygg\u00f0ar \u00e1 g\u00f6gnum sem unnt er a\u00f0afla \u00e1 marka\u00f0i, heldur me\u00f0al annars \u00e1 uppl\u00fdsingum um afkomu vi\u00f0komandi f\u00e9lags og innra vir\u00f0i \u00feess, kaup og s\u00f6lu eignarhluta o.fl. 23. Flokkar fj\u00e1rm\u00e1lagerninga (framhald)Mat \u00e1 gangvir\u00f0i 31.12.2024Stig 1 Stig 2 Stig 3 SamtalsFj\u00e1rfestingar \u00ed eignarhlutum \u00ed f\u00e9l\u00f6gum....................................1.398.139 0 766.961 2.165.100Aflei\u00f0ur, eignir........................................................................0 588.145 0 588.145Aflei\u00f0ur, skuldir.......................................................................0 875.592 0 875.592Mat \u00e1 gangvir\u00f0i 31.12.2025Stig 1 Stig 2 Stig 3 SamtalsFj\u00e1rfestingar \u00ed eignarhlutum \u00ed f\u00e9l\u00f6gum....................................1.534.766 0 906.800 2.441.566Aflei\u00f0ur, eignir........................................................................0 173.002 0 173.002Aflei\u00f0ur, skuldir.......................................................................0 323.684 0 323.684\u00c1 \u00e1rinu 2025 voru engar breytingar \u00e1 flokkun eigna vegna breyttra forsendna vi\u00f0 mat \u00e1 gangvir\u00f0i \u00feeirra. Breyting \u00e1 eignum sem falla undir stig 3:Sta\u00f0a 1.1. .......................................................................................................................................................................766.961 A\u00f0rir li\u00f0ir .........................................................................................................................................................................139.839 Sta\u00f0a 31.12 ....................................................................................................................................................................906.800 Breytingar \u00e1 gangvir\u00f0i eru f\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1 me\u00f0al gjalda e\u00f0a tekna af ver\u00f0br\u00e9fum og aflei\u00f0usamningum.* Allar breytingar \u00e1 gangvir\u00f0i voru \u00f3innleystar \u00ed lok \u00e1rsins.\u00d3skr\u00e1\u00f0 hlutabr\u00e9f \u00e1 3. stigi eru \u00f6ll metin \u00fat fr\u00e1 afkomu \u00e1rsins og innra vir\u00f0i \u00ed \u00e1rslok \u00fear sem a\u00f0rar \u00e1rei\u00f0anlegar uppl\u00fdsingar liggja ekkifyrir. \u00deessir eignarhlutir eru \u00f3verulegir, e\u00f0a 907 \u00fe\u00fas. USD \u00ed \u00e1rslok, og hvers konar breytingar \u00e1 mati \u00feeirra hefur \u00f3veruleg \u00e1hrif \u00e1rekstur og fj\u00e1rhag samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__106-1": {
"value": "Fj\u00e1reignir og fj\u00e1rskuldir samst\u00e6\u00f0unnar eru eftirfarandi:Fj\u00e1rskuldirFj\u00e1rskuldir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i: Vi\u00f0skiptaskuldir og skuldir vi\u00f0 tengd f\u00e9l\u00f6g......................................................................................9.960.704 18.497.134 A\u00f0rar skammt\u00edmaskuldir, a\u00f0 undanskildum aflei\u00f0um.....................................................................10.407.897 9.221.596 Langt\u00edmaskuldir..............................................................................................................................191.823.894 247.382.460Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir og n\u00e6sta \u00e1rs afborgun langt\u00edmaskulda................................36.859.746 27.197.746Fj\u00e1rskuldir \u00e1 gangvir\u00f0i: A\u00f0rar aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning......................................................................323.684 875.592249.375.925 303.174.528B\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna og fj\u00e1rskulda \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i endurspeglar gangvir\u00f0i \u00feeirra. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__109": {
"value": "Stigskipting gangvir\u00f0isTaflan h\u00e9r a\u00f0 ne\u00f0an s\u00fdnir fj\u00e1rm\u00e1lagerningar eignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i flokka\u00f0 eftir ver\u00f0matsa\u00f0fer\u00f0. Matsa\u00f0fer\u00f0unum er skipt \u00ed \u00ferj\u00fa stigsem endurspegla mikilv\u00e6gi \u00feeirra forsendna sem lag\u00f0ar eru til grundvallar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is eignanna. Stigin eru eftirfarandi:Stig 1: Eignir eru hlutabr\u00e9f skr\u00e1\u00f0 \u00e1 marka\u00f0i og er gangvir\u00f0i\u00f0 f\u00e6rt eftir skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i fyrir \u00feessar eignir. Stig 2: Eignir \u00ed \u00feessu \u00ferepi eru aflei\u00f0usamingar vi\u00f0 banka sem samst\u00e6\u00f0an flokkar s\u00e9rstaklega. Forsendur fyrir n\u00favir\u00f0is\u00fatreikningumbyggja \u00e1 \u00f6\u00f0rum breytum en skr\u00e1\u00f0um ver\u00f0um \u00e1 virkum marka\u00f0i (stig 1) sem unnt er a\u00f0 afla fyrir eignir og skuldir, beint (t.d. ver\u00f0i) e\u00f0a\u00f3beint (afleidd af ver\u00f0um).Stig 3: Eignir \u00ed \u00feessu \u00ferepi eru \u00f3skr\u00e1\u00f0 hlutabr\u00e9f. Forsendur gangvir\u00f0is eigna og skulda eru ekki bygg\u00f0ar \u00e1 g\u00f6gnum sem unnt er a\u00f0afla \u00e1 marka\u00f0i, heldur me\u00f0al annars \u00e1 uppl\u00fdsingum um afkomu vi\u00f0komandi f\u00e9lags og innra vir\u00f0i \u00feess, kaup og s\u00f6lu eignarhluta o.fl. 23. Flokkar fj\u00e1rm\u00e1lagerninga (framhald)Mat \u00e1 gangvir\u00f0i 31.12.2024Stig 1 Stig 2 Stig 3 SamtalsFj\u00e1rfestingar \u00ed eignarhlutum \u00ed f\u00e9l\u00f6gum....................................1.398.139 0 766.961 2.165.100Aflei\u00f0ur, eignir........................................................................0 588.145 0 588.145Aflei\u00f0ur, skuldir.......................................................................0 875.592 0 875.592Mat \u00e1 gangvir\u00f0i 31.12.2025Stig 1 Stig 2 Stig 3 SamtalsFj\u00e1rfestingar \u00ed eignarhlutum \u00ed f\u00e9l\u00f6gum....................................1.534.766 0 906.800 2.441.566Aflei\u00f0ur, eignir........................................................................0 173.002 0 173.002Aflei\u00f0ur, skuldir.......................................................................0 323.684 0 323.684\u00c1 \u00e1rinu 2025 voru engar breytingar \u00e1 flokkun eigna vegna breyttra forsendna vi\u00f0 mat \u00e1 gangvir\u00f0i \u00feeirra. Breyting \u00e1 eignum sem falla undir stig 3:Sta\u00f0a 1.1. .......................................................................................................................................................................766.961 A\u00f0rir li\u00f0ir .........................................................................................................................................................................139.839 Sta\u00f0a 31.12 ....................................................................................................................................................................906.800 Breytingar \u00e1 gangvir\u00f0i eru f\u00e6r\u00f0ar \u00ed rekstrarreikningi \u00e1 me\u00f0al gjalda e\u00f0a tekna af ver\u00f0br\u00e9fum og aflei\u00f0usamningum.* Allar breytingar \u00e1 gangvir\u00f0i voru \u00f3innleystar \u00ed lok \u00e1rsins.\u00d3skr\u00e1\u00f0 hlutabr\u00e9f \u00e1 3. stigi eru \u00f6ll metin \u00fat fr\u00e1 afkomu \u00e1rsins og innra vir\u00f0i \u00ed \u00e1rslok \u00fear sem a\u00f0rar \u00e1rei\u00f0anlegar uppl\u00fdsingar liggja ekkifyrir. \u00deessir eignarhlutir eru \u00f3verulegir, e\u00f0a 907 \u00fe\u00fas. USD \u00ed \u00e1rslok, og hvers konar breytingar \u00e1 mati \u00feeirra hefur \u00f3veruleg \u00e1hrif \u00e1rekstur og fj\u00e1rhag samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__114-1": {
"value": "24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdringStarfsemi samst\u00e6\u00f0u S\u00edldarvinnslunnar hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendragjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnarog vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring S\u00edldarvinnslunnar 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 hefur eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0uppg\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 haftneikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi.Eftirfarandi \u00e1h\u00e6ttu\u00fe\u00e6ttir fylgja fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:Marka\u00f0s\u00e1h\u00e6tta - Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6tta - Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu\u00fe\u00e6tti, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar vi\u00f0 a\u00f0 meta og st\u00fdra\u00e1h\u00e6ttunni, auk uppl\u00fdsinga um eiginfj\u00e1rst\u00fdringu hennar.24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.3 Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem\u00fe\u00e6r gjaldfalla 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 afefnahagsreikningi og er \u00fea\u00f0 stefna samst\u00e6\u00f0unnar a\u00f0 halda \u00feeirri st\u00f6\u00f0u sterkri.Handb\u00e6rt f\u00e9 \u00ed \u00e1rslok 2025 nam um 97,3 millj\u00f3num USD 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\u00e9getur \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, annarra en aflei\u00f0uskulda, og \u00f3n\u00favirt framt\u00ed\u00f0ar sj\u00f3\u00f0fl\u00e6\u00f0i vegna \u00feeirra skulda. Fj\u00e1rfl\u00e6\u00f0imi\u00f0ast vi\u00f0 kj\u00f6r l\u00e1nasamninga \u00ed \u00e1rslok.B\u00f3kf\u00e6rt Umsami\u00f0 Innan 1-2 2-5 Meira\u00c1ri\u00f0 2024ver\u00f0 sj\u00f3\u00f0streymi 1 \u00e1rs \u00e1rs \u00e1r en 5 \u00e1r\u00d3ver\u00f0trygg\u00f0 l\u00e1n.............. 256.701.080 282.681.950 24.745.763 208.029.881 45.727.565 4.178.741 Skammt\u00edmaskuldirvi\u00f0 l\u00e1nastofnanir.......... 17.879.126 18.442.625 18.442.625 0 0 0 Leiguskuldbinding........... 1.285.139 1.510.891 259.132 250.849 750.682 250.228Vi\u00f0skiptaskuldir...............16.021.880 16.021.880 16.021.880 0 0 0A\u00f0rar skammt\u00edmask........10.097.188 10.097.188 10.097.188 0 0 0Skuldir vi\u00f0 tengd f\u00e9l\u00f6g.....2.475.254 2.475.254 2.475.254 0 0 0304.459.667 331.229.788 72.041.842 208.280.730 46.478.247 4.428.969 B\u00f3kf\u00e6rt Umsami\u00f0 Innan 1-2 2-5 Meira\u00c1ri\u00f0 2025ver\u00f0 sj\u00f3\u00f0streymi 1 \u00e1rs \u00e1rs \u00e1r en 5 \u00e1r\u00d3ver\u00f0trygg\u00f0 l\u00e1n.............. 221.950.069 254.060.722 39.612.497 64.281.377 148.630.503 1.536.344 Skammt\u00edmaskuldirvi\u00f0 l\u00e1nastofnanir..........6.733.571 6.927.319 6.927.319 0 0 0Leiguskuldbinding...........1.220.102 1.359.546 272.449 271.774 815.322 0Vi\u00f0skiptaskuldir...............9.116.574 9.116.574 9.116.574 0 0 0A\u00f0rar skammt\u00edmask........10.731.581 10.731.581 10.731.581 0 0 0Skuldir vi\u00f0 tengd f\u00e9l\u00f6g.....844.130 844.130 844.130 0 0 0250.596.027 283.039.871 67.504.550 64.553.152 149.445.825 1.536.344 \u00datfl\u00e6\u00f0i vegna aflei\u00f0usamninga er s\u00fdnt sem neikv\u00e6\u00f0 st\u00e6r\u00f0, en innfl\u00e6\u00f0i sem j\u00e1kv\u00e6\u00f0.B\u00f3kf\u00e6rt Umsami\u00f0\u00c1ri\u00f0 2024ver\u00f0 sj\u00f3\u00f0streymiGjaldmi\u00f0laskiptasamningar...............................................................................................................588.145 588.145Vaxtaskiptasamningar.......................................................................................................................(875.592) (875.592)(287.447) (287.447)B\u00f3kf\u00e6rt Umsami\u00f0\u00c1ri\u00f0 2025ver\u00f0 sj\u00f3\u00f0streymiGjaldmi\u00f0laskiptasamningar...............................................................................................................173.002 173.002Vaxtaskipta- og gjaldmi\u00f0laskiptasamningar......................................................................................(323.684) (323.684)(150.682) (150.682)24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__113-1": {
"value": "24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdringStarfsemi samst\u00e6\u00f0u S\u00edldarvinnslunnar hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendragjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnarog vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring S\u00edldarvinnslunnar 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 hefur eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0uppg\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 haftneikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi.Eftirfarandi \u00e1h\u00e6ttu\u00fe\u00e6ttir fylgja fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:Marka\u00f0s\u00e1h\u00e6tta - Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6tta - Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu\u00fe\u00e6tti, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar vi\u00f0 a\u00f0 meta og st\u00fdra\u00e1h\u00e6ttunni, auk uppl\u00fdsinga um eiginfj\u00e1rst\u00fdringu hennar.24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.2 L\u00e1ns\u00e1h\u00e6ttaL\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\u00f0umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er vegna vi\u00f0skiptakrafna, vi\u00f0skiptakrafna \u00e1 tengda a\u00f0ila,kr\u00f6fufj\u00e1rm\u00f6gunnar, skuldabr\u00e9faeignar og annarra skammt\u00edmakrafna og r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi m\u00f3ta\u00f0ila.Jafnframt r\u00e6\u00f0st sta\u00f0an af st\u00f6\u00f0u erlendra a\u00f0ila sem s\u00f6lufyrirt\u00e6ki sem telst tengt f\u00e9lag selur til \u00feeirra \u00fear sem \u00fatl\u00e1na\u00e1h\u00e6tta liggur hj\u00e1samst\u00e6\u00f0unni ver\u00f0i grei\u00f0slufall. Stj\u00f3rnendur samst\u00e6\u00f0unnar fylgjast me\u00f0 innheimtu vi\u00f0skiptakrafna me\u00f0 reglubundnum h\u00e6tti og erukr\u00f6furnar 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 2.16, vi\u00f0 a\u00f0 meta vi\u00f0skiptakr\u00f6fur og hugsanlega vir\u00f0isr\u00fdrnun \u00feeirra, svo ogvi\u00f0 a\u00f0 meta ni\u00f0urf\u00e6rslu \u00fe\u00f6rf vegna kr\u00f6fufj\u00e1rm\u00f6gunar. \u00cd sk\u00fdringu 14 er a\u00f0 finna uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu\u00feeirra svo og uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 \u00fatl\u00e1na\u00e1h\u00e6ttu f\u00e9lagsins af kr\u00f6fufj\u00e1rm\u00f6gnun. \u00cd \u00e1rslok er \u00f3verulegur hluti krafna \u00ed vanskilum.S\u00f6gulegt tap krafna er afar l\u00e1gt.M\u00f6gulegt tap vegna l\u00e1ns\u00e1h\u00e6ttuMesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00ed \u00e1rslok:31.12.202531.12.2024Vi\u00f0skiptakr\u00f6fur ..................................................................................................................................10.360.156 9.455.093Vi\u00f0skiptakr\u00f6fur \u00e1 tengda a\u00f0ila ..........................................................................................................33.071.594 30.784.530Skuldabr\u00e9faeign ................................................................................................................................115.605 53.327A\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................................................................4.537.836 7.392.102Handb\u00e6rt f\u00e9 .....................................................................................................................................97.317.380 101.782.631145.402.570 149.467.683Mesta m\u00f6gulega tap samst\u00e6\u00f0unnar \u00e1 vi\u00f0skiptakr\u00f6fum skiptist me\u00f0 eftirfarandi h\u00e6tti eftir landsv\u00e6\u00f0um:31.12.202531.12.2024Vestur-Evr\u00f3pa ..................................................................................................................................27.907.298 21.514.541Austur-Evr\u00f3pa ...................................................................................................................................11.821.999 12.801.342As\u00eda .................................................................................................................................................3.462.275 4.916.108Amer\u00edka ............................................................................................................................................240.177 996.730Anna\u00f0 ...............................................................................................................................................0 10.90243.431.750 40.239.62324. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__112-1": {
"value": "24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdringStarfsemi samst\u00e6\u00f0u S\u00edldarvinnslunnar hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendragjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnarog vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring S\u00edldarvinnslunnar 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 hefur eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0uppg\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 haftneikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi.Eftirfarandi \u00e1h\u00e6ttu\u00fe\u00e6ttir fylgja fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:Marka\u00f0s\u00e1h\u00e6tta - Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6tta - Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu\u00fe\u00e6tti, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar vi\u00f0 a\u00f0 meta og st\u00fdra\u00e1h\u00e6ttunni, auk uppl\u00fdsinga um eiginfj\u00e1rst\u00fdringu hennar.24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.1 Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la og v\u00f6xtum hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0avir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. \u00d6nnur marka\u00f0s\u00e1h\u00e6tta er takm\u00f6rku\u00f0, \u00fear sem fj\u00e1rfestingar \u00ed skuldabr\u00e9fum ogeignarhlutum eru \u00f3verulegur hluti af starfsemi samst\u00e6\u00f0unnar. Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttuvi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. 24.1 a Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6ttaSt\u00e6rsti fj\u00e1rhagslegi \u00e1h\u00e6ttu\u00fe\u00e1ttur samst\u00e6\u00f0unnar er gjaldmi\u00f0la\u00e1h\u00e6tta. Gjaldmi\u00f0la\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0ierlendra gjaldmi\u00f0la og v\u00f6xtum hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. Markmi\u00f0 me\u00f0st\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.Samst\u00e6\u00f0an b\u00fdr vi\u00f0 gengis\u00e1h\u00e6ttu vegna s\u00f6lu afur\u00f0a og l\u00e1nt\u00f6ku \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en starfsr\u00e6kslugjaldmi\u00f0li einstakrasamst\u00e6\u00f0uf\u00e9laga. Helstu gjaldmi\u00f0lar sem skapa gengis\u00e1h\u00e6ttu eru \u00edslenskar kr\u00f3nur (ISK), evrur (EUR) og norskar kr\u00f3nur (NOK).Reikningsskil samst\u00e6\u00f0unnar er \u00ed bandar\u00edkjadollurum (USD). Heimsmarka\u00f0sver\u00f0 \u00e1 mj\u00f6li og l\u00fdsi r\u00e6\u00f0st \u00ed USD en einnig er ol\u00edukostna\u00f0ur\u00ed USD. B\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem h\u00e1\u00f0ar eru gengis\u00e1h\u00e6ttu greinist \u00feannig:\u00c1ri\u00f0 2024 A\u00f0rir ISK EUR GBP NOK gjaldmi\u00f0larEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum .....................2.165.100 0 0 0 0Skuldabr\u00e9faeign .........................................53.327 0 0 0 0Vi\u00f0skiptakr\u00f6fur og kr\u00f6fur \u00e1 tengd f\u00e9l\u00f6g ......5.719.624 13.276.427 4.239.644 28.768 35.617Handb\u00e6rt f\u00e9 ...............................................40.712.336 20.534.249 4.428.507 20.578.305 375.870A\u00f0rar skammt\u00edmakr\u00f6fur .............................6.613.552 778.550 0 0 0Skuldir vi\u00f0 l\u00e1nastofnanir ............................0 (111.346.632) (4.236.915) (9.938.778) (3.189.219)Leiguskuldir ...............................................0 (1.285.139) 0 0 0Vi\u00f0skipta- og skuldir vi\u00f0 tengd f\u00e9l\u00f6g .......... (9.447.461) (2.537.302) (42.822) (1.671.367) (1.765.112)A\u00f0rar skammt\u00edmaskuldir og \u00f3gr. skattar .... (19.150.433) (2.033.493) 0 (297.938) (16.298)Samtals j\u00f6fnu\u00f0ur \u00ed USD .............................26.666.044 (82.613.341) 4.388.415 8.698.990 (4.559.141)\u00c1ri\u00f0 2025 A\u00f0rir ISK EUR GBP NOK gjaldmi\u00f0larEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum .....................2.441.566 0 0 0 0Skuldabr\u00e9faeign .........................................115.605 0 0 0 0Vi\u00f0skiptakr\u00f6fur og kr\u00f6fur \u00e1 tengd f\u00e9l\u00f6g ......3.600.288 14.828.296 6.795.072 151.896 1.068.246Handb\u00e6rt f\u00e9 ...............................................27.920.681 36.630.214 9.416.225 413.916 276.284A\u00f0rar skammt\u00edmakr\u00f6fur .............................3.498.019 1.039.817 0 0 0Skuldir vi\u00f0 l\u00e1nastofnanir ............................0 (145.394.863) (4.283.379) 0 0 Vi\u00f0skipta- og skuldir vi\u00f0 tengd f\u00e9l\u00f6g .......... (6.859.505) (1.665.911) (10.110) (184.869) (536.084)Leiguskuldir ...............................................0 (996.954) 0 0 0A\u00f0rar skammt\u00edmaskuldir og \u00f3gr. skattar .... (28.091.982) (936.203) (74.756) 0 0 Samtals j\u00f6fnu\u00f0ur \u00ed USD .............................2.624.672 (96.495.605) 11.843.052 380.943 808.446L\u00e1ntaka samst\u00e6\u00f0unnar \u00ed erlendum gjaldmi\u00f0lum myndar gengis\u00e1h\u00e6ttu sem a\u00f0 hluta til er varin me\u00f0 sj\u00f3\u00f0streymi samst\u00e6\u00f0unnar.Gjaldmi\u00f0laskiptasamningar eru nota\u00f0ir til a\u00f0 verjast gengis\u00e1h\u00e6ttu samst\u00e6\u00f0unnar a\u00f0 hluta. H\u00e6tta er \u00fe\u00f3 \u00e1 a\u00f0 sl\u00edkir samningar dugi ekkitil a\u00f0 verjast allri gengis\u00e1h\u00e6ttu samst\u00e6\u00f0unnar. Markmi\u00f0 me\u00f0 st\u00fdringu gjaldmi\u00f0la\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu jafnframt \u00fev\u00ed sem \u00e1batier h\u00e1marka\u00f0ur. Opnar st\u00f6\u00f0ur gjaldeyris- og skiptasamninga um \u00e1ram\u00f3t eru f\u00e6r\u00f0ar me\u00f0al annarra skammt\u00edmakrafna og annarraskammt\u00edmaskulda en breytingar \u00e1 vir\u00f0i samninga eru f\u00e6r\u00f0ar \u00ed rekstrarreikningi me\u00f0al fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda. Verulegarsveiflur \u00ed fyrrgreindum gjaldmi\u00f0lum geta haft veruleg \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar. 24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.1 a Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6tta (framhald)Gjaldmi\u00f0laskiptasamningar \u00ed \u00e1rslok n\u00e1mu USD 173,0 \u00fe\u00fas. (2024: USD 588,1 \u00fe\u00fas. \u00ed eign) og eru f\u00e6r\u00f0ir me\u00f0al skammt\u00edmakrafna oggangvir\u00f0isbreytingar \u00e1rsins eru f\u00e6r\u00f0ar me\u00f0al fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda \u00ed rekstrarreikningi.Uppgj\u00f6rs\u00e1h\u00e6tta felst \u00ed \u00feeim eignum og skuldum samst\u00e6\u00f0unnar sem b\u00f3kf\u00e6r\u00f0ar eru \u00ed erlendum gjaldmi\u00f0lum og endurspeglast \u00edgengisli\u00f0um \u00ed rekstrarreikningi. Uppgj\u00f6rs\u00e1h\u00e6tta samst\u00e6\u00f0unnar er til komin vegna \u00feess a\u00f0 uppgj\u00f6rsmynt f\u00e9lagsins er USD, en hluti afrekstrarkostna\u00f0i er \u00ed \u00edslenskum kr\u00f3num og hluti vi\u00f0skiptakrafna, st\u00e6rsti hluti vi\u00f0skiptaskulda, auk hluta handb\u00e6rs fj\u00e1r er \u00ed \u00f6\u00f0rumerlendum myntum og \u00fev\u00ed myndast gengishagna\u00f0ur e\u00f0a gengistap og f\u00e6rist me\u00f0al fj\u00e1rmagnsli\u00f0a \u00ed fj\u00e1rhagsuppgj\u00f6ri samst\u00e6\u00f0unnar.Birg\u00f0ir samst\u00e6\u00f0unnar eru b\u00f3ka\u00f0ar \u00ed \u00feeim gjaldmi\u00f0lum sem \u00fe\u00e6r eru seldar \u00ed og hafa \u00fev\u00ed \u00e1hrif \u00e1 uppgj\u00f6rs\u00e1h\u00e6ttu. Starfr\u00e6kslugjaldmi\u00f0ill samst\u00e6\u00f0unnar er bandar\u00edkjadollar (USD). Starfr\u00e6kslugjaldmi\u00f0illinn ver\u00f0ur evra (EUR) fr\u00e1 1. jan\u00faar 2026. Tekjursamst\u00e6\u00f0unnar \u00ed evru hafa aukist s\u00ed\u00f0ustu \u00e1r me\u00f0 auknum bolfiskheimildum. A\u00f0 undanskildum launakostna\u00f0i er st\u00e6rsti gjaldali\u00f0ursamst\u00e6\u00f0unnar ol\u00edukaup, en s\u00e1 kostna\u00f0ur er tilgreindur \u00ed USD. Samst\u00e6\u00f0an hefur \u00fe\u00f3 jafnframt tekjur og gj\u00f6ld \u00ed \u00f6\u00f0rum myntum. Helst er\u00fear a\u00f0 nefna EUR, ISK, NOK, JPY og GBP. N\u00e6mnigreiningStyrking bandar\u00edkjadollar (USD) um 10% gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum \u00feann 31. desember hef\u00f0i l\u00e6kka\u00f0 og e\u00f0a h\u00e6kka\u00f0 afkomusamst\u00e6\u00f0unnar fyrir tekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur, s\u00e9rstaklega vextir, haldist \u00f3breyttarog tekur tillit til \u00e1hrifa af gjaldmi\u00f0laskiptasamningum sem voru opnir \u00ed lok \u00e1rs.2025 2024ISK .................................................................................................................................................... (4.272.795) (5.264.940)EUR ..................................................................................................................................................11.530.680 8.781.956GBP .................................................................................................................................................. (1.184.305) (438.842)NOK ..................................................................................................................................................260.106 (869.899)A\u00f0rir gjaldmi\u00f0lar ................................................................................................................................ (80.845) 455.914 6.252.841 2.664.19024.1 b Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta felst \u00ed \u00fev\u00ed \u00feegar vextir \u00e1 eignum og skuldum breytast ekki \u00e1 sama t\u00edma. Gengishreyfingar, ver\u00f0b\u00f3lga ogver\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 vegnavaxtagrei\u00f0slna af skuldum og vaxtaberandi eignum. Vaxtaform skulda og eigna samst\u00e6\u00f0unnar eru breytilegir vextir og fastir vextir \u00edmismunandi myntum. Grei\u00f0slu\u00e1h\u00e6tta vegna vaxta er \u00fer\u00ed\u00fe\u00e6tt, gengish\u00e1tta, ver\u00f0b\u00f3lgu\u00e1h\u00e6tta og h\u00e6kkun breytilegra vaxta.Langt\u00edmaskuldir samst\u00e6\u00f0unnar bera bl\u00f6ndu af f\u00f6stum og breytilegum v\u00f6xtum. \u00deegar endursko\u00f0unart\u00edmi fastvaxta l\u00e1na samst\u00e6\u00f0unnar n\u00e1lgast getur f\u00e9lagi\u00f0 s\u00e9\u00f0 hvort grei\u00f0slubyr\u00f0i h\u00e6kki og \u00fear me\u00f0 gripi\u00f0 tilr\u00e1\u00f0stafana. \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\u00f0arh\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\u00f0antakist 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\u00f0fj\u00e1rhagsskuldbindingar s\u00ednar.24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__111": {
"value": "24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdringStarfsemi samst\u00e6\u00f0u S\u00edldarvinnslunnar hefur \u00ed f\u00f6r me\u00f0 s\u00e9r margv\u00edslega fj\u00e1rhagslega \u00e1h\u00e6ttu s.s. breytingar \u00e1 gengi erlendragjaldmi\u00f0la, vaxtabreytingar, \u00e1h\u00e6ttu vegna l\u00e1nsvi\u00f0skipta og lausafj\u00e1r\u00e1h\u00e6ttu. Fyrrgreindir \u00fe\u00e6ttir geta haft \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnarog vir\u00f0i hennar. \u00c1h\u00e6ttust\u00fdring S\u00edldarvinnslunnar 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 hefur eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0uppg\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 haftneikv\u00e6\u00f0 \u00e1hrif \u00e1 samst\u00e6\u00f0una ef eftirlit og \u00f6ryggisr\u00e1\u00f0stafanir reynast vera \u00f3fulln\u00e6gjandi.Eftirfarandi \u00e1h\u00e6ttu\u00fe\u00e6ttir fylgja fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:Marka\u00f0s\u00e1h\u00e6tta - Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6tta - Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu\u00fe\u00e6tti, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar vi\u00f0 a\u00f0 meta og st\u00fdra\u00e1h\u00e6ttunni, auk uppl\u00fdsinga um eiginfj\u00e1rst\u00fdringu hennar.24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.1 Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la og v\u00f6xtum hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0avir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. \u00d6nnur marka\u00f0s\u00e1h\u00e6tta er takm\u00f6rku\u00f0, \u00fear sem fj\u00e1rfestingar \u00ed skuldabr\u00e9fum ogeignarhlutum eru \u00f3verulegur hluti af starfsemi samst\u00e6\u00f0unnar. Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttuvi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. 24.1 a Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6ttaSt\u00e6rsti fj\u00e1rhagslegi \u00e1h\u00e6ttu\u00fe\u00e1ttur samst\u00e6\u00f0unnar er gjaldmi\u00f0la\u00e1h\u00e6tta. Gjaldmi\u00f0la\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0ierlendra gjaldmi\u00f0la og v\u00f6xtum hafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. Markmi\u00f0 me\u00f0st\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.Samst\u00e6\u00f0an b\u00fdr vi\u00f0 gengis\u00e1h\u00e6ttu vegna s\u00f6lu afur\u00f0a og l\u00e1nt\u00f6ku \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en starfsr\u00e6kslugjaldmi\u00f0li einstakrasamst\u00e6\u00f0uf\u00e9laga. Helstu gjaldmi\u00f0lar sem skapa gengis\u00e1h\u00e6ttu eru \u00edslenskar kr\u00f3nur (ISK), evrur (EUR) og norskar kr\u00f3nur (NOK).Reikningsskil samst\u00e6\u00f0unnar er \u00ed bandar\u00edkjadollurum (USD). Heimsmarka\u00f0sver\u00f0 \u00e1 mj\u00f6li og l\u00fdsi r\u00e6\u00f0st \u00ed USD en einnig er ol\u00edukostna\u00f0ur\u00ed USD. B\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem h\u00e1\u00f0ar eru gengis\u00e1h\u00e6ttu greinist \u00feannig:\u00c1ri\u00f0 2024 A\u00f0rir ISK EUR GBP NOK gjaldmi\u00f0larEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum .....................2.165.100 0 0 0 0Skuldabr\u00e9faeign .........................................53.327 0 0 0 0Vi\u00f0skiptakr\u00f6fur og kr\u00f6fur \u00e1 tengd f\u00e9l\u00f6g ......5.719.624 13.276.427 4.239.644 28.768 35.617Handb\u00e6rt f\u00e9 ...............................................40.712.336 20.534.249 4.428.507 20.578.305 375.870A\u00f0rar skammt\u00edmakr\u00f6fur .............................6.613.552 778.550 0 0 0Skuldir vi\u00f0 l\u00e1nastofnanir ............................0 (111.346.632) (4.236.915) (9.938.778) (3.189.219)Leiguskuldir ...............................................0 (1.285.139) 0 0 0Vi\u00f0skipta- og skuldir vi\u00f0 tengd f\u00e9l\u00f6g .......... (9.447.461) (2.537.302) (42.822) (1.671.367) (1.765.112)A\u00f0rar skammt\u00edmaskuldir og \u00f3gr. skattar .... (19.150.433) (2.033.493) 0 (297.938) (16.298)Samtals j\u00f6fnu\u00f0ur \u00ed USD .............................26.666.044 (82.613.341) 4.388.415 8.698.990 (4.559.141)\u00c1ri\u00f0 2025 A\u00f0rir ISK EUR GBP NOK gjaldmi\u00f0larEignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum .....................2.441.566 0 0 0 0Skuldabr\u00e9faeign .........................................115.605 0 0 0 0Vi\u00f0skiptakr\u00f6fur og kr\u00f6fur \u00e1 tengd f\u00e9l\u00f6g ......3.600.288 14.828.296 6.795.072 151.896 1.068.246Handb\u00e6rt f\u00e9 ...............................................27.920.681 36.630.214 9.416.225 413.916 276.284A\u00f0rar skammt\u00edmakr\u00f6fur .............................3.498.019 1.039.817 0 0 0Skuldir vi\u00f0 l\u00e1nastofnanir ............................0 (145.394.863) (4.283.379) 0 0 Vi\u00f0skipta- og skuldir vi\u00f0 tengd f\u00e9l\u00f6g .......... (6.859.505) (1.665.911) (10.110) (184.869) (536.084)Leiguskuldir ...............................................0 (996.954) 0 0 0A\u00f0rar skammt\u00edmaskuldir og \u00f3gr. skattar .... (28.091.982) (936.203) (74.756) 0 0 Samtals j\u00f6fnu\u00f0ur \u00ed USD .............................2.624.672 (96.495.605) 11.843.052 380.943 808.446L\u00e1ntaka samst\u00e6\u00f0unnar \u00ed erlendum gjaldmi\u00f0lum myndar gengis\u00e1h\u00e6ttu sem a\u00f0 hluta til er varin me\u00f0 sj\u00f3\u00f0streymi samst\u00e6\u00f0unnar.Gjaldmi\u00f0laskiptasamningar eru nota\u00f0ir til a\u00f0 verjast gengis\u00e1h\u00e6ttu samst\u00e6\u00f0unnar a\u00f0 hluta. H\u00e6tta er \u00fe\u00f3 \u00e1 a\u00f0 sl\u00edkir samningar dugi ekkitil a\u00f0 verjast allri gengis\u00e1h\u00e6ttu samst\u00e6\u00f0unnar. Markmi\u00f0 me\u00f0 st\u00fdringu gjaldmi\u00f0la\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu jafnframt \u00fev\u00ed sem \u00e1batier h\u00e1marka\u00f0ur. Opnar st\u00f6\u00f0ur gjaldeyris- og skiptasamninga um \u00e1ram\u00f3t eru f\u00e6r\u00f0ar me\u00f0al annarra skammt\u00edmakrafna og annarraskammt\u00edmaskulda en breytingar \u00e1 vir\u00f0i samninga eru f\u00e6r\u00f0ar \u00ed rekstrarreikningi me\u00f0al fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda. Verulegarsveiflur \u00ed fyrrgreindum gjaldmi\u00f0lum geta haft veruleg \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar. 24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.1 a Gjaldmi\u00f0la- og uppgj\u00f6rs\u00e1h\u00e6tta (framhald)Gjaldmi\u00f0laskiptasamningar \u00ed \u00e1rslok n\u00e1mu USD 173,0 \u00fe\u00fas. (2024: USD 588,1 \u00fe\u00fas. \u00ed eign) og eru f\u00e6r\u00f0ir me\u00f0al skammt\u00edmakrafna oggangvir\u00f0isbreytingar \u00e1rsins eru f\u00e6r\u00f0ar me\u00f0al fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda \u00ed rekstrarreikningi.Uppgj\u00f6rs\u00e1h\u00e6tta felst \u00ed \u00feeim eignum og skuldum samst\u00e6\u00f0unnar sem b\u00f3kf\u00e6r\u00f0ar eru \u00ed erlendum gjaldmi\u00f0lum og endurspeglast \u00edgengisli\u00f0um \u00ed rekstrarreikningi. Uppgj\u00f6rs\u00e1h\u00e6tta samst\u00e6\u00f0unnar er til komin vegna \u00feess a\u00f0 uppgj\u00f6rsmynt f\u00e9lagsins er USD, en hluti afrekstrarkostna\u00f0i er \u00ed \u00edslenskum kr\u00f3num og hluti vi\u00f0skiptakrafna, st\u00e6rsti hluti vi\u00f0skiptaskulda, auk hluta handb\u00e6rs fj\u00e1r er \u00ed \u00f6\u00f0rumerlendum myntum og \u00fev\u00ed myndast gengishagna\u00f0ur e\u00f0a gengistap og f\u00e6rist me\u00f0al fj\u00e1rmagnsli\u00f0a \u00ed fj\u00e1rhagsuppgj\u00f6ri samst\u00e6\u00f0unnar.Birg\u00f0ir samst\u00e6\u00f0unnar eru b\u00f3ka\u00f0ar \u00ed \u00feeim gjaldmi\u00f0lum sem \u00fe\u00e6r eru seldar \u00ed og hafa \u00fev\u00ed \u00e1hrif \u00e1 uppgj\u00f6rs\u00e1h\u00e6ttu. Starfr\u00e6kslugjaldmi\u00f0ill samst\u00e6\u00f0unnar er bandar\u00edkjadollar (USD). Starfr\u00e6kslugjaldmi\u00f0illinn ver\u00f0ur evra (EUR) fr\u00e1 1. jan\u00faar 2026. Tekjursamst\u00e6\u00f0unnar \u00ed evru hafa aukist s\u00ed\u00f0ustu \u00e1r me\u00f0 auknum bolfiskheimildum. A\u00f0 undanskildum launakostna\u00f0i er st\u00e6rsti gjaldali\u00f0ursamst\u00e6\u00f0unnar ol\u00edukaup, en s\u00e1 kostna\u00f0ur er tilgreindur \u00ed USD. Samst\u00e6\u00f0an hefur \u00fe\u00f3 jafnframt tekjur og gj\u00f6ld \u00ed \u00f6\u00f0rum myntum. Helst er\u00fear a\u00f0 nefna EUR, ISK, NOK, JPY og GBP. N\u00e6mnigreiningStyrking bandar\u00edkjadollar (USD) um 10% gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum \u00feann 31. desember hef\u00f0i l\u00e6kka\u00f0 og e\u00f0a h\u00e6kka\u00f0 afkomusamst\u00e6\u00f0unnar fyrir tekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur, s\u00e9rstaklega vextir, haldist \u00f3breyttarog tekur tillit til \u00e1hrifa af gjaldmi\u00f0laskiptasamningum sem voru opnir \u00ed lok \u00e1rs.2025 2024ISK .................................................................................................................................................... (4.272.795) (5.264.940)EUR ..................................................................................................................................................11.530.680 8.781.956GBP .................................................................................................................................................. (1.184.305) (438.842)NOK ..................................................................................................................................................260.106 (869.899)A\u00f0rir gjaldmi\u00f0lar ................................................................................................................................ (80.845) 455.914 6.252.841 2.664.19024.1 b Vaxta- og fj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta felst \u00ed \u00fev\u00ed \u00feegar vextir \u00e1 eignum og skuldum breytast ekki \u00e1 sama t\u00edma. Gengishreyfingar, ver\u00f0b\u00f3lga ogver\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 vegnavaxtagrei\u00f0slna af skuldum og vaxtaberandi eignum. Vaxtaform skulda og eigna samst\u00e6\u00f0unnar eru breytilegir vextir og fastir vextir \u00edmismunandi myntum. Grei\u00f0slu\u00e1h\u00e6tta vegna vaxta er \u00fer\u00ed\u00fe\u00e6tt, gengish\u00e1tta, ver\u00f0b\u00f3lgu\u00e1h\u00e6tta og h\u00e6kkun breytilegra vaxta.Langt\u00edmaskuldir samst\u00e6\u00f0unnar bera bl\u00f6ndu af f\u00f6stum og breytilegum v\u00f6xtum. \u00deegar endursko\u00f0unart\u00edmi fastvaxta l\u00e1na samst\u00e6\u00f0unnar n\u00e1lgast getur f\u00e9lagi\u00f0 s\u00e9\u00f0 hvort grei\u00f0slubyr\u00f0i h\u00e6kki og \u00fear me\u00f0 gripi\u00f0 tilr\u00e1\u00f0stafana. \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\u00f0arh\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\u00f0antakist 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\u00f0fj\u00e1rhagsskuldbindingar s\u00ednar.24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.2 L\u00e1ns\u00e1h\u00e6ttaL\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\u00f0umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er vegna vi\u00f0skiptakrafna, vi\u00f0skiptakrafna \u00e1 tengda a\u00f0ila,kr\u00f6fufj\u00e1rm\u00f6gunnar, skuldabr\u00e9faeignar og annarra skammt\u00edmakrafna og r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi m\u00f3ta\u00f0ila.Jafnframt r\u00e6\u00f0st sta\u00f0an af st\u00f6\u00f0u erlendra a\u00f0ila sem s\u00f6lufyrirt\u00e6ki sem telst tengt f\u00e9lag selur til \u00feeirra \u00fear sem \u00fatl\u00e1na\u00e1h\u00e6tta liggur hj\u00e1samst\u00e6\u00f0unni ver\u00f0i grei\u00f0slufall. Stj\u00f3rnendur samst\u00e6\u00f0unnar fylgjast me\u00f0 innheimtu vi\u00f0skiptakrafna me\u00f0 reglubundnum h\u00e6tti og erukr\u00f6furnar 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 2.16, vi\u00f0 a\u00f0 meta vi\u00f0skiptakr\u00f6fur og hugsanlega vir\u00f0isr\u00fdrnun \u00feeirra, svo ogvi\u00f0 a\u00f0 meta ni\u00f0urf\u00e6rslu \u00fe\u00f6rf vegna kr\u00f6fufj\u00e1rm\u00f6gunar. \u00cd sk\u00fdringu 14 er a\u00f0 finna uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu\u00feeirra svo og uppl\u00fdsingar um fj\u00e1rh\u00e6\u00f0 \u00fatl\u00e1na\u00e1h\u00e6ttu f\u00e9lagsins af kr\u00f6fufj\u00e1rm\u00f6gnun. \u00cd \u00e1rslok er \u00f3verulegur hluti krafna \u00ed vanskilum.S\u00f6gulegt tap krafna er afar l\u00e1gt.M\u00f6gulegt tap vegna l\u00e1ns\u00e1h\u00e6ttuMesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00ed \u00e1rslok:31.12.202531.12.2024Vi\u00f0skiptakr\u00f6fur ..................................................................................................................................10.360.156 9.455.093Vi\u00f0skiptakr\u00f6fur \u00e1 tengda a\u00f0ila ..........................................................................................................33.071.594 30.784.530Skuldabr\u00e9faeign ................................................................................................................................115.605 53.327A\u00f0rar skammt\u00edmakr\u00f6fur ....................................................................................................................4.537.836 7.392.102Handb\u00e6rt f\u00e9 .....................................................................................................................................97.317.380 101.782.631145.402.570 149.467.683Mesta m\u00f6gulega tap samst\u00e6\u00f0unnar \u00e1 vi\u00f0skiptakr\u00f6fum skiptist me\u00f0 eftirfarandi h\u00e6tti eftir landsv\u00e6\u00f0um:31.12.202531.12.2024Vestur-Evr\u00f3pa ..................................................................................................................................27.907.298 21.514.541Austur-Evr\u00f3pa ...................................................................................................................................11.821.999 12.801.342As\u00eda .................................................................................................................................................3.462.275 4.916.108Amer\u00edka ............................................................................................................................................240.177 996.730Anna\u00f0 ...............................................................................................................................................0 10.90243.431.750 40.239.62324. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.3 Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem\u00fe\u00e6r gjaldfalla 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 afefnahagsreikningi og er \u00fea\u00f0 stefna samst\u00e6\u00f0unnar a\u00f0 halda \u00feeirri st\u00f6\u00f0u sterkri.Handb\u00e6rt f\u00e9 \u00ed \u00e1rslok 2025 nam um 97,3 millj\u00f3num USD 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\u00e9getur \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, annarra en aflei\u00f0uskulda, og \u00f3n\u00favirt framt\u00ed\u00f0ar sj\u00f3\u00f0fl\u00e6\u00f0i vegna \u00feeirra skulda. Fj\u00e1rfl\u00e6\u00f0imi\u00f0ast vi\u00f0 kj\u00f6r l\u00e1nasamninga \u00ed \u00e1rslok.B\u00f3kf\u00e6rt Umsami\u00f0 Innan 1-2 2-5 Meira\u00c1ri\u00f0 2024ver\u00f0 sj\u00f3\u00f0streymi 1 \u00e1rs \u00e1rs \u00e1r en 5 \u00e1r\u00d3ver\u00f0trygg\u00f0 l\u00e1n.............. 256.701.080 282.681.950 24.745.763 208.029.881 45.727.565 4.178.741 Skammt\u00edmaskuldirvi\u00f0 l\u00e1nastofnanir.......... 17.879.126 18.442.625 18.442.625 0 0 0 Leiguskuldbinding........... 1.285.139 1.510.891 259.132 250.849 750.682 250.228Vi\u00f0skiptaskuldir...............16.021.880 16.021.880 16.021.880 0 0 0A\u00f0rar skammt\u00edmask........10.097.188 10.097.188 10.097.188 0 0 0Skuldir vi\u00f0 tengd f\u00e9l\u00f6g.....2.475.254 2.475.254 2.475.254 0 0 0304.459.667 331.229.788 72.041.842 208.280.730 46.478.247 4.428.969 B\u00f3kf\u00e6rt Umsami\u00f0 Innan 1-2 2-5 Meira\u00c1ri\u00f0 2025ver\u00f0 sj\u00f3\u00f0streymi 1 \u00e1rs \u00e1rs \u00e1r en 5 \u00e1r\u00d3ver\u00f0trygg\u00f0 l\u00e1n.............. 221.950.069 254.060.722 39.612.497 64.281.377 148.630.503 1.536.344 Skammt\u00edmaskuldirvi\u00f0 l\u00e1nastofnanir..........6.733.571 6.927.319 6.927.319 0 0 0Leiguskuldbinding...........1.220.102 1.359.546 272.449 271.774 815.322 0Vi\u00f0skiptaskuldir...............9.116.574 9.116.574 9.116.574 0 0 0A\u00f0rar skammt\u00edmask........10.731.581 10.731.581 10.731.581 0 0 0Skuldir vi\u00f0 tengd f\u00e9l\u00f6g.....844.130 844.130 844.130 0 0 0250.596.027 283.039.871 67.504.550 64.553.152 149.445.825 1.536.344 \u00datfl\u00e6\u00f0i vegna aflei\u00f0usamninga er s\u00fdnt sem neikv\u00e6\u00f0 st\u00e6r\u00f0, en innfl\u00e6\u00f0i sem j\u00e1kv\u00e6\u00f0.B\u00f3kf\u00e6rt Umsami\u00f0\u00c1ri\u00f0 2024ver\u00f0 sj\u00f3\u00f0streymiGjaldmi\u00f0laskiptasamningar...............................................................................................................588.145 588.145Vaxtaskiptasamningar.......................................................................................................................(875.592) (875.592)(287.447) (287.447)B\u00f3kf\u00e6rt Umsami\u00f0\u00c1ri\u00f0 2025ver\u00f0 sj\u00f3\u00f0streymiGjaldmi\u00f0laskiptasamningar...............................................................................................................173.002 173.002Vaxtaskipta- og gjaldmi\u00f0laskiptasamningar......................................................................................(323.684) (323.684)(150.682) (150.682)24. Fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdring (framhald)24.4 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\u00e1ttaer 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.Rekstrar\u00e1h\u00e6tta myndast vi\u00f0 alla starfsemi samst\u00e6\u00f0unnar.Meirih\u00e1ttar breytingar \u00e1 stj\u00f3rnkerfi fiskvei\u00f0a g\u00e6tu fali\u00f0 \u00ed s\u00e9r \u00f3vissu og \u00e1h\u00e6ttu fyrir rekstur sj\u00e1var\u00fatvegsfyrirt\u00e6kja. Stj\u00f3rnv\u00f6ld setja l\u00f6g ogregluger\u00f0ir um stj\u00f3rnun fiskvei\u00f0a sem \u00e6tla\u00f0 er a\u00f0 stu\u00f0la a\u00f0 skynsamlegri n\u00fdtingu fiskistofna. Sl\u00edkar stj\u00f3rnvaldsa\u00f0ger\u00f0ir kynnu a\u00f0takmarka \u00fathlutun aflaheimilda en \u00fe\u00e6r eru ein af grunnforsendum fyrir rekstri sj\u00e1var\u00fatvegsfyrirt\u00e6kja. \u00deannig getur breyting \u00e1 \u00fathlutunaflaheimilda og heimildum \u00e1 framsali \u00feeirra haft \u00e1hrif \u00e1 rekstur og afkomu fyrirt\u00e6kja \u00ed sj\u00e1var\u00fatvegi og \u00fear me\u00f0 S\u00edldarvinnslunnar.Samst\u00e6\u00f0an b\u00fdr vi\u00f0 \u00e1h\u00e6ttu vegna n\u00e1tt\u00farubreytinga enda eru vei\u00f0ar og vinnsla \u00e1 fiski me\u00f0al annars h\u00e1\u00f0ar vexti og vi\u00f0gangi fiskstofnavi\u00f0 landi\u00f0, \u00e1samt deilistofnum sem n\u00fdttir eru me\u00f0 \u00f6\u00f0rum \u00fej\u00f3\u00f0um. Breytingar \u00e1 n\u00e1tt\u00farufari og a\u00f0st\u00e6\u00f0um \u00ed hafinu geta valdi\u00f0 minnkunvei\u00f0istofna, breyttri samsetningu \u00feeirra og samdr\u00e6tti \u00ed afla samst\u00e6\u00f0unnar og \u00feannig haft bein \u00e1hrif \u00e1 fj\u00e1rhagslega afkomu hennar.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\u00f0vernda or\u00f0st\u00edr samst\u00e6\u00f0unnar. Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu er me\u00f0al annars komi\u00f0 \u00e1 st\u00fdringu \u00e1 vei\u00f0um og vinnslu afla, vi\u00f0eigandia\u00f0skilna\u00f0i starfa, eftirliti me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g, starfsmenn \u00fej\u00e1lfa\u00f0ir, verkferlar skipulag\u00f0ir og skr\u00e1\u00f0ir og tryggingar keyptar\u00feegar vi\u00f0 \u00e1.24.5 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 66,1% \u00ed \u00e1rslok 2025.24.6 Ver\u00f0b\u00f3lgu\u00e1hrifH\u00e6kkun ver\u00f0b\u00f3lgu eykur kostna\u00f0 samst\u00e6\u00f0unnar, \u00fear sem st\u00f3r hluti \u00fatgjalda samst\u00e6\u00f0unnar er \u00ed \u00edslenskum kr\u00f3num. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__118": {
"value": "24.6 Ver\u00f0b\u00f3lgu\u00e1hrifH\u00e6kkun ver\u00f0b\u00f3lgu eykur kostna\u00f0 samst\u00e6\u00f0unnar, \u00fear sem st\u00f3r hluti \u00fatgjalda samst\u00e6\u00f0unnar er \u00ed \u00edslenskum kr\u00f3num. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s8__6__121": {
"value": "26. \u00c1rsfj\u00f3r\u00f0ungsyfirlit (\u00d3endursko\u00f0a\u00f0)Rekstur samst\u00e6\u00f0unnar \u00e1 \u00e1rinu 2024 greinist \u00feannig eftir \u00e1rsfj\u00f3r\u00f0ungum:4 F 3 F 2 F 1 F2024 2024 2024 2024 SamtalsSeldar v\u00f6rur................................................88.324.930 95.079.404 60.065.991 81.280.584 324.750.909 Hagna\u00f0ur af s\u00f6lu eigna..............................16.858 0 272.386 90.637 379.881 Rekstrartekjur.............................................88.341.788 95.079.404 60.338.377 81.371.221 325.130.790Kostna\u00f0arver\u00f0 seldra vara.........................35.915.230 37.100.589 31.650.592 37.809.303 142.475.714 Laun, aflahlutirannar starfsmannakostna\u00f0ur..................23.989.656 23.767.235 19.504.615 21.818.197 89.079.703 Annar rekstrarkostna\u00f0ur.............................2.270.175 1.718.627 2.613.826 2.536.970 9.139.598 S\u00f6lutap.......................................................208.945 219.931 0 0 428.876 Rekstrargj\u00f6ld..............................................62.384.006 62.806.382 53.769.033 62.164.470 241.123.891Rekstrarhagna\u00f0ur fyrir afskriftir..................25.957.782 32.273.022 6.569.344 19.206.751 84.006.899 Afskriftir fastafj\u00e1rmuna................................4.706.256 4.480.949 5.497.146 4.672.344 19.356.695 Rekstrarhagna\u00f0ur ......................................21.251.526 27.792.073 1.072.198 14.534.407 64.650.204Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)............ (652.434) (3.756.656) (1.323.133) (2.103.193) (7.835.416)\u00c1hrif af rekstri hlutdeildarf\u00e9laga.................. (327.602) 45.154 (1.986.772) 1.553.808 (715.412)Hagna\u00f0ur fyrir tekjuskatt.............................20.271.490 24.080.571 (2.237.707) 13.985.022 56.099.376Tekjuskattur................................................ (4.559.496) (5.002.861) 302.950 (2.716.472) (11.975.879)Hagna\u00f0ur t\u00edmabilsins..................................15.711.994 19.077.710 (1.934.757) 11.268.550 44.123.497Rekstur samst\u00e6\u00f0unnar \u00e1 \u00e1rinu 2025 greinist \u00feannig eftir \u00e1rsfj\u00f3r\u00f0ungum:4 F 3 F 2 F 1 F2025 2025 2025 2025 SamtalsSeldar v\u00f6rur................................................91.939.066 127.370.182 76.152.317 82.634.484 378.096.049 Hagna\u00f0ur af s\u00f6lu eigna..............................106.730 111.546 58.641 0 276.917 Rekstrartekjur.............................................92.045.796 127.481.728 76.210.958 82.634.484 378.372.966Kostna\u00f0arver\u00f0 seldra vara.........................29.893.302 48.940.438 34.900.426 35.998.787 149.732.953 Laun, aflahlutir og annar starfsmannakostna\u00f0ur......................27.576.112 31.992.978 23.565.948 22.026.550 105.161.588 Annar rekstrarkostna\u00f0ur.............................1.970.147 1.795.841 1.890.547 2.438.874 8.095.409 Rekstrargj\u00f6ld..............................................59.439.561 82.729.257 60.356.921 60.464.211 262.989.950Rekstrarhagna\u00f0ur fyrir afskriftir..................32.606.235 44.752.471 15.854.037 22.170.273 115.383.016Afskriftir fastafj\u00e1rmuna................................7.163.529 5.587.164 4.582.381 4.508.491 21.841.565 Rekstrarhagna\u00f0ur ......................................25.442.706 39.165.307 11.271.656 17.661.782 93.541.451Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)............ (1.264.914) (2.905.185) (1.547.031) (1.355.735) (7.072.865)\u00c1hrif af rekstri hlutdeildarf\u00e9laga..................315.778 3.017.240 (2.611.333) (5.936.159) (5.214.474)Hagna\u00f0ur fyrir tekjuskatt.............................24.493.570 39.277.362 7.113.292 10.369.888 81.254.112Tekjuskattur................................................ (5.256.028) (7.203.548) (1.923.449) (3.086.838) (17.469.863)Hagna\u00f0ur t\u00edmabilsins..................................19.237.542 32.073.814 5.189.843 7.283.050 63.784.249",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterimFinancialReportingExplanatory",
"language": "is",
"entity": "scheme:549300AMNBYFRNGJ9J24",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}