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"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3947": {
"value": "4157000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3950": {
"value": "6031000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3955": {
"value": "465000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3958": {
"value": "-1592000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3965": {
"value": "3139000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3968": {
"value": "4731000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3972": {
"value": "3604000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f3975": {
"value": "3139000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s7__6__6": {
"value": "1.F\u00e9lagi\u00f0SKEL fj\u00e1rfestingaf\u00e9lag hf. (\u201ef\u00e9lagi\u00f0\u201c) er \u00edslenskt hlutaf\u00e9lag me\u00f0 l\u00f6gheimili \u00e1 \u00cdslandi. Skr\u00e1\u00f0 heimilisfang er Bjargargata1, 102 Reykjav\u00edk. Tilgangur f\u00e9lagsins er a\u00f0 starfa sem fj\u00e1rfestingaf\u00e9lag, \u00fe.e. a\u00f0 \u00e1vaxta f\u00e9 sem hluthafar hafa bundi\u00f0 \u00ed starfseminni me\u00f0fj\u00e1rfestingum.Stj\u00f3rn SKEL fj\u00e1rfestingaf\u00e9lags hf. sam\u00feykkti \u00e1rsreikninginn 6. febr\u00faar 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__5": {
"value": "1.F\u00e9lagi\u00f0SKEL fj\u00e1rfestingaf\u00e9lag hf. (\u201ef\u00e9lagi\u00f0\u201c) er \u00edslenskt hlutaf\u00e9lag me\u00f0 l\u00f6gheimili \u00e1 \u00cdslandi. Skr\u00e1\u00f0 heimilisfang er Bjargargata1, 102 Reykjav\u00edk. Tilgangur f\u00e9lagsins er a\u00f0 starfa sem fj\u00e1rfestingaf\u00e9lag, \u00fe.e. a\u00f0 \u00e1vaxta f\u00e9 sem hluthafar hafa bundi\u00f0 \u00ed starfseminni me\u00f0fj\u00e1rfestingum.Stj\u00f3rn SKEL fj\u00e1rfestingaf\u00e9lags hf. sam\u00feykkti \u00e1rsreikninginn 6. febr\u00faar 2025.2.Samantekt \u00e1 mikilv\u00e6gum reikningsskilaa\u00f0fer\u00f0umHelstu reikningsskilaa\u00f0fer\u00f0ir sem nota\u00f0ar eru vi\u00f0 ger\u00f0 \u00feessa \u00e1rsreiknings eru settar fram h\u00e9r a\u00f0 ne\u00f0an. \u00deeim hefurveri\u00f0 beitt fyrir \u00f6ll \u00e1r sem s\u00fdnd eru, nema anna\u00f0 s\u00e9 teki\u00f0 fram. 2.1Grundv\u00f6llur reikningsskilanna\u00c1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur um uppl\u00fdsingar samkv\u00e6mt l\u00f6gum og reglum um \u00e1rsreikningaf\u00e9laga me\u00f0 skr\u00e1\u00f0 hlutabr\u00e9f. Reikningsskil f\u00e9lagsins byggja \u00e1 gangvir\u00f0i \u00ed gegnum rekstur.Ger\u00f0 \u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti oggefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda.Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabilisem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.2.2Framsetningar- og starfr\u00e6kslugjaldmi\u00f0ill\u00c1rsreikningurinn er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num (ISK), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Fj\u00e1rh\u00e6\u00f0ir erubirtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram.2.3 Fj\u00e1rm\u00e1lagerningar(a) FlokkunEignirSafni fj\u00e1reigna er st\u00fdrt og afkoma metin \u00e1 gangvir\u00f0isgrunni. F\u00e9lagi\u00f0 einbeitir s\u00e9r fyrst og fremst a\u00f0gangvir\u00f0isuppl\u00fdsingum og notar \u00fe\u00e6r uppl\u00fdsingar til a\u00f0 meta afkomu eignanna og taka \u00e1kvar\u00f0anir. F\u00e9lagi\u00f0 tilgreinirengin hlutabr\u00e9f \u00e1 gangvir\u00f0i \u00ed gegnum a\u00f0ra heildarafkomu. Skuldabr\u00e9faeignir f\u00e9lagsins eru a\u00f0 st\u00e6rstum hluta seljanlegar og skr\u00e1\u00f0ar \u00e1 ver\u00f0br\u00e9fam\u00f6rku\u00f0um og geta veri\u00f0keyptar og seldar eftir a\u00f0st\u00e6\u00f0um hverju sinni. \u00de\u00e6r eru keyptar \u00ed \u00feeim tilgangi a\u00f0 \u00e1vaxta lausaf\u00e9 og n\u00fdta t\u00e6kif\u00e6risem skapast geta \u00e1 marka\u00f0i frekar en a\u00f0 innheimta samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i. \u00dear af lei\u00f0andi eru fj\u00e1rfestingar \u00edskuldabr\u00e9fum metnar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning.Aflei\u00f0usamningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning. (b) Skr\u00e1ning, afskr\u00e1ning og matKaup og sala fj\u00e1rfestinga eru f\u00e6r\u00f0 \u00e1 vi\u00f0skiptadegi \u2013 dagsetningin sem f\u00e9lagi\u00f0 skuldbindur sig til a\u00f0 kaupa e\u00f0a seljafj\u00e1rfestinguna. Fj\u00e1reignir, fj\u00e1rskuldir og aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru upphaflega f\u00e6r\u00f0ar \u00e1gangvir\u00f0i. Vi\u00f0skiptakostna\u00f0ur er gjaldf\u00e6r\u00f0ur um lei\u00f0 og til hans er stofna\u00f0.Fj\u00e1reignir eru afskr\u00e1\u00f0ar \u00feegar r\u00e9ttur til a\u00f0 taka \u00e1 m\u00f3ti sj\u00f3\u00f0streymi \u00far fj\u00e1reignunum er li\u00f0inn e\u00f0a hefur veri\u00f0 flutturog f\u00e9lagi\u00f0 hefur flutt fr\u00e1 s\u00e9r \u00ed meginatri\u00f0um alla \u00e1h\u00e6ttu og \u00e1vinning af eignarhaldinu.Eftir upphaflega skr\u00e1ningu eru allar fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning metnar \u00e1 gangvir\u00f0i. Hagna\u00f0ur ogtap sem stafar af breytingum \u00e1 gangvir\u00f0i fj\u00e1reigna e\u00f0a fj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru settarfram \u00ed yfirliti yfir heildarafkomu undir li\u00f0num Gangvir\u00f0isbreytingar fj\u00e1reigna \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1hrifin koma fram.(c) Gangvir\u00f0ismatGangvir\u00f0i er \u00fea\u00f0 ver\u00f0 sem fengist fyrir a\u00f0 selja eign e\u00f0a aflei\u00f0ur \u00ed skipulegum vi\u00f0skiptum milli marka\u00f0sa\u00f0ila \u00e1matsdegi. Gangvir\u00f0i fj\u00e1reigna sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum marka\u00f0i er \u00e1kvar\u00f0a\u00f0 me\u00f0 matsa\u00f0fer\u00f0um. Sj\u00e1 n\u00e1nariumfj\u00f6llun um gangvir\u00f0ismat og matsa\u00f0fer\u00f0ir \u00ed sk\u00fdringu 3.2. (d) Tilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisinsTilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisins telst hafa \u00e1tt s\u00e9r sta\u00f0 \u00ed upphafi reikningsskilat\u00edmabilsins.(e) Fj\u00e1rfestingafasteignirVi\u00f0 \u00e1kv\u00f6r\u00f0un \u00e1 gangvir\u00f0i fj\u00e1rfestingafasteigna er byggt \u00e1 forsendum sem h\u00e1\u00f0ar eru mati stj\u00f3rnenda \u00e1 \u00fer\u00f3un \u00fdmissa\u00fe\u00e1tta \u00ed framt\u00ed\u00f0inni. Raunverulegt s\u00f6luver\u00f0 kann a\u00f0 ver\u00f0a fr\u00e1brug\u00f0i\u00f0 \u00feessu mati. Fj\u00e1rfestingafasteignir f\u00e9lagsins eru metnar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0legareikningsskilasta\u00f0la IAS 40 og IFRS 13. Allar fj\u00e1rfestingaeignir eru \u00ed \u00ferepi 2 \u00ed \u00ferepaflokkun sta\u00f0alsins. Gangvir\u00f0i fj\u00e1rfestingafasteigna er unni\u00f0 af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila og byggir \u00e1 marka\u00f0sver\u00f0sver\u00f0mati. Gangvir\u00f0i\u00f0 erbyggt \u00e1 gangvir\u00f0i samb\u00e6rilegra eigna (marka\u00f0sver\u00f0sn\u00e1lgun). Vir\u00f0ismat fr\u00e1 \u00f6\u00f0rum s\u00e9rfr\u00e6\u00f0ingi og n\u00fdjastafasteignamat var einnig nota\u00f0 til a\u00f0 sty\u00f0ja vi\u00f0 mat fj\u00e1rfestingafasteignanna. Vir\u00f0ismatsa\u00f0fer\u00f0in byggir \u00e1 mati, \u00fear sem horft er til s\u00f6luver\u00f0s samb\u00e6rilegra eigna. (f) A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og eru s\u00ed\u00f0an metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00d6nnur kr\u00f6fusta\u00f0aer geymd til innheimtu. \u00c1 hverjum uppgj\u00f6rsdegi skal f\u00e9lagi\u00f0 meta framlag \u00ed afskriftarreikning \u00e1 fj\u00e1rh\u00e6\u00f0 sem jafngilda v\u00e6ntanlegu \u00fatl\u00e1natapi\u00fat l\u00edft\u00edma kr\u00f6funnar ef \u00fatl\u00e1na\u00e1h\u00e6tta hefur aukist verulega fr\u00e1 upphaflegri skr\u00e1ningu. Hafi \u00fatl\u00e1na\u00e1h\u00e6ttan ekki aukistverulega \u00e1 uppgj\u00f6rsdegi fr\u00e1 upphaflegri skr\u00e1ningu skal framlagi\u00f0 jafngilda 12 m\u00e1na\u00f0a v\u00e6ntu \u00fatl\u00e1natapi. Verulegirfj\u00e1rhagserfi\u00f0leikar gagna\u00f0ila, l\u00edkur \u00e1 a\u00f0 m\u00f3ta\u00f0ili fari \u00ed gjald\u00ferot e\u00f0a fj\u00e1rhagslega endurskipulagningu og vanskil \u00e1grei\u00f0slum eru allt taldar vera v\u00edsbendingar um m\u00f6guleg \u00fatl\u00e1nat\u00f6p. Ef \u00fatl\u00e1na\u00e1h\u00e6ttan eykst a\u00f0 \u00fev\u00ed marki a\u00f0 f\u00e6ra \u00fearfkr\u00f6fu ni\u00f0ur \u00fe\u00e1 reiknast vaxtatekjur mi\u00f0a\u00f0 vi\u00f0 br\u00fatt\u00f3 b\u00f3kf\u00e6rt ver\u00f0 lei\u00f0r\u00e9tt fyrir ni\u00f0urf\u00e6rslu. Veruleg aukning \u00e1\u00fatl\u00e1na\u00e1h\u00e6ttu er skilgreind af stj\u00f3rnendum sem hvers kyns krafa sem er komin meira en 30 d\u00f6gum fram yfirgjalddaga. S\u00e9rhver krafa sem er komin meira en 90 d\u00f6gum eftir gjalddaga er var\u00fa\u00f0arf\u00e6r\u00f0.(g) J\u00f6fnun fj\u00e1rm\u00e1lagerningaFj\u00e1reignum og -skuldum er jafna\u00f0 saman og samanl\u00f6g\u00f0 fj\u00e1rh\u00e6\u00f0 f\u00e6r\u00f0 \u00ed efnahagsreikning \u00feegar lagalegur r\u00e9ttur tila\u00f0 jafna fj\u00e1rh\u00e6\u00f0unum er fyrir hendi og \u00e6tlunin er a\u00f0 gera upp vi\u00f0skiptin \u00e1 j\u00f6fnu\u00f0um grunni (net basis) e\u00f0a innleysaeignina og gera upp skuldina samt\u00edmis. Skuldaj\u00f6fnunarr\u00e9tturinn m\u00e1 ekki vera h\u00e1\u00f0ur atbur\u00f0um \u00ed framt\u00ed\u00f0inni og ver\u00f0ura\u00f0 vera til sta\u00f0ar \u00ed venjulegum rekstri og ef um vanskil e\u00f0a gjald\u00ferot f\u00e9lagsins e\u00f0a gagna\u00f0ila er a\u00f0 r\u00e6\u00f0a.(h) Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 n\u00e6r yfir innl\u00e1n \u00ed banka og a\u00f0rar skammt\u00edmafj\u00e1rfestingar \u00e1 virkum marka\u00f0i me\u00f0 gjalddaga innan \u00feriggja m\u00e1na\u00f0a e\u00f0a skemur.(i) Vaxtatekjur og vextir af fj\u00e1reignum f\u00e6r\u00f0um \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningVextir eru f\u00e6r\u00f0ir me\u00f0 a\u00f0fer\u00f0 virkra vaxta. Til vaxtatekna teljast vextir af handb\u00e6ru f\u00e9. Vextir af fj\u00e1reignum \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning innihalda vexti af skuldabr\u00e9fum.2.4 Ar\u00f0stekjurAr\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til grei\u00f0slu er sta\u00f0festur, l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur tengdur ar\u00f0inum renni til f\u00e9lagsins og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 ar\u00f0sins me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti.2.5 Vi\u00f0skiptakostna\u00f0urVi\u00f0skiptakostna\u00f0ur er kostna\u00f0ur sem fellur til vi\u00f0 a\u00f0 afla fj\u00e1reigna e\u00f0a fj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnumrekstrarreikning. \u00deau fela \u00ed s\u00e9r gj\u00f6ld og \u00fe\u00f3knanir sem greiddar eru til r\u00e1\u00f0gjafa, mi\u00f0lara og s\u00f6lua\u00f0ila.Vi\u00f0skiptakostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning sem kostna\u00f0ur \u00feegar til hans stofnast.2.6 Ve\u00f0Rei\u00f0uf\u00e9 sem f\u00e9lagi\u00f0 leggur fram a\u00f0 ve\u00f0i er flokka\u00f0 sem handb\u00e6rt f\u00e9 og tilgreint sem ve\u00f0sett rei\u00f0uf\u00e9 \u00ed sk\u00fdringu 12. 2.7 Skuldbindingar utan efnahagsF\u00e9lagi\u00f0 hefur gert samninga me\u00f0 s\u00f6lur\u00e9ttum \u00fear sem krafa getur myndast \u00e1 SKEL a\u00f0 kaupa eignir af m\u00f3ta\u00f0ilas\u00ednum. Skuldbindingunum er haldi\u00f0 utan efnahags \u00fear sem \u00f3v\u00edst er a\u00f0 til \u00feeirra komi. Einnig hefur f\u00e9lagi\u00f0 gengist \u00ed\u00e1byrg\u00f0 vegna leigu \u00e1 h\u00fasn\u00e6\u00f0i eins d\u00f3tturf\u00e9lags. Heildarfj\u00e1rh\u00e6\u00f0 skuldbindinga utan efnahags er a\u00f0 finna \u00ed sk\u00fdringu3.1.2.2.8 Starfs\u00fe\u00e6ttirStj\u00f3rnendur skilgreina f\u00e9lagi\u00f0 sem einn starfs\u00fe\u00e1tt og birtir f\u00e9lagi\u00f0 \u00fev\u00ed ekki starfs\u00fe\u00e1ttayfirlit.2.9 Starfskj\u00f6r og kaupr\u00e9ttarsamningarF\u00e9lagi\u00f0 grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. F\u00e9lagi\u00f0 ber enga \u00e1byrg\u00f0\u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa og launatengdra gjalda eftir \u00fev\u00edsem \u00feau falla til.Gangvir\u00f0i kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn er meti\u00f0 \u00e1 samningsdegi og ver\u00f0ur gjaldf\u00e6rt me\u00f0al launa oglaunatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem starfsmennirnir \u00e1vinna s\u00e9r kaupr\u00e9tti. M\u00f3tf\u00e6rsla er f\u00e6r\u00f0 \u00e1 s\u00e9rstakan li\u00f0 me\u00f0aleigin fj\u00e1r. \u00c1rleg gjaldf\u00e6rsla er lei\u00f0r\u00e9tt me\u00f0 tilliti til fj\u00f6lda kaupr\u00e9tta sem v\u00e6nst er a\u00f0 \u00e1vinnast. Gangvir\u00f0ikaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1matsdegi, gengi \u00ed kaupr\u00e9ttarsamningum, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa, gildist\u00edma samninganna, v\u00e6ntar ar\u00f0grei\u00f0slurog \u00e1h\u00e6ttulausa vexti (byggt \u00e1 r\u00edkisver\u00f0br\u00e9fum).3. Fj\u00e1rhagsleg \u00e1h\u00e6tta3.1 Fj\u00e1rhagslegir \u00e1h\u00e6ttu\u00fe\u00e6ttirStarfsemi f\u00e9lagsins er \u00fatsett fyrir margv\u00edslegri fj\u00e1rhags\u00e1h\u00e6ttu: marka\u00f0s\u00e1h\u00e6ttu (\u00fear \u00e1 me\u00f0al ver\u00f0\u00e1h\u00e6ttu,gjaldeyris\u00e1h\u00e6ttu og vaxta\u00e1h\u00e6ttu), lausafj\u00e1r\u00e1h\u00e6ttu og \u00fatl\u00e1na\u00e1h\u00e6ttu. Stj\u00f3rn og stj\u00f3rnendur SKEL leitast vi\u00f0 a\u00f0 vi\u00f0halda g\u00f3\u00f0u eftirlitsumhverfi me\u00f0 skjalfestum stefnum, reglum ogverklagsferlum. Me\u00f0 \u00feeim h\u00e6tti er trygg\u00f0 skilvirkni \u00ed starfsemi f\u00e9lagsins, \u00e1rei\u00f0anleiki uppl\u00fdsinga og hl\u00edtni vi\u00f0 l\u00f6g.Forstj\u00f3ri og fj\u00e1rm\u00e1lastj\u00f3ri bera \u00e1byrg\u00f0 \u00e1 greiningu og mati \u00e1 fj\u00e1rhagslegum og rekstrarlegum \u00e1h\u00e6ttum f\u00e9lagsins.\u00deeir taka ennfremur virkan \u00fe\u00e1tt \u00ed m\u00f3tun \u00e1h\u00e6ttustefnu og \u00e1h\u00e6ttuvilja f\u00e9lagsins. Hj\u00e1 f\u00e9laginu starfar ekki s\u00e9rstakur\u00e1h\u00e6ttustj\u00f3ri. \u00de\u00e1 eru m\u00e1na\u00f0arlegir fundir haldnir me\u00f0 stj\u00f3rn \u00fear sem stj\u00f3rn er uppl\u00fdst um helstu \u00e1h\u00e6ttu\u00fe\u00e6tti \u00edrekstri f\u00e9lagsins hverju sinni. Stj\u00f3rn og stj\u00f3rnendur geta me\u00f0 \u00feeim h\u00e6tti brug\u00f0ist t\u00edmanlega vi\u00f0 \u00e1h\u00e6ttum sem ste\u00f0jaa\u00f0. Endursko\u00f0unarnefnd hefur eftirlit me\u00f0 \u00fev\u00ed a\u00f0 \u00e1h\u00e6ttustj\u00f3rnun s\u00e9 \u00ed samr\u00e6mi vi\u00f0 stefnur f\u00e9lagsins og a\u00f0eftirlitsa\u00f0ger\u00f0ir taki \u00e1 \u00e1h\u00e6ttum \u00ed starfseminni. \u00c1h\u00e6ttust\u00fdring er yfirfarin \u00e1rlega me\u00f0 tilliti til breytinga \u00ed helstu\u00e1h\u00e6ttu\u00fe\u00e1ttum \u00ed starfsemi f\u00e9lagsins.F\u00e9lagi\u00f0 er einnig \u00f3vari\u00f0 fyrir rekstrar\u00e1h\u00e6ttu eins og v\u00f6rslu\u00e1h\u00e6ttu. V\u00f6rslu\u00e1h\u00e6tta er h\u00e6ttan \u00e1 tapi ver\u00f0br\u00e9fa \u00ed v\u00f6rslusem stafar af gjald\u00feroti e\u00f0a vanr\u00e6kslu v\u00f6rslua\u00f0ila. \u00der\u00e1tt fyrir a\u00f0 vi\u00f0eigandi lagarammi s\u00e9 til sta\u00f0ar sem \u00fatilokarh\u00e6ttu \u00e1 a\u00f0 ver\u00f0br\u00e9f sem v\u00f6rslua\u00f0ili hefur \u00ed v\u00f6rslu tapist, \u00fe\u00e1 g\u00e6ti geta f\u00e9lagsins til a\u00f0 flytja ver\u00f0br\u00e9f skerstt\u00edmabundi\u00f0.Allar fj\u00e1rfestingar \u00ed ver\u00f0br\u00e9fum hafa \u00ed f\u00f6r me\u00f0 s\u00e9r \u00e1h\u00e6ttu \u00e1 fj\u00e1rmagnstapi. H\u00e1markstap fj\u00e1rmagns \u00e1 keyptumvalr\u00e9ttum, langt\u00edma hluta- og skuldabr\u00e9fum takmarkast vi\u00f0 gangvir\u00f0i \u00feeirra. \u00c1 samningsbundnum kaupr\u00e9ttum,stuttum framt\u00ed\u00f0arst\u00f6\u00f0um og \u00e1 skortseldum hlutabr\u00e9fum og skuldum getur h\u00e1markstap veri\u00f0 \u00f3takmarka\u00f0.H\u00e1markstap \u00e1 samningsbundnum s\u00f6lur\u00e9ttum, l\u00f6ngum framt\u00ed\u00f0arsamningum og framvirkum gjaldmi\u00f0lasamningum ertakmarka\u00f0 vi\u00f0 \u00e1\u00e6tlu\u00f0 samningsver\u00f0m\u00e6ti.Notkun f\u00e9lagsins \u00e1 skuldsetningu og l\u00e1nt\u00f6kum getur auki\u00f0 hversu \u00fatsett f\u00e9lagi\u00f0 er fyrir \u00feessari \u00e1h\u00e6ttu, sem afturgetur auki\u00f0 hugsanlega \u00e1v\u00f6xtun sem f\u00e9lagi\u00f0 getur n\u00e1\u00f0. Forstj\u00f3ri og fj\u00e1rm\u00e1lastj\u00f3ri f\u00e9lagsins st\u00fdra \u00feessum\u00e1h\u00e6ttuskuldbindingum \u00e1 einst\u00f6kum ver\u00f0br\u00e9fum.F\u00e9lagi\u00f0 notar mismunandi a\u00f0fer\u00f0ir til a\u00f0 m\u00e6la og st\u00fdra hinum \u00fdmsu tegundum \u00e1h\u00e6ttu sem \u00fea\u00f0 er \u00fatsett fyrir;\u00feessar a\u00f0fer\u00f0ir eru \u00fatsk\u00fdr\u00f0ar \u00ed sk\u00fdringu 3.1.1.-3.1.3.3.1.1 Marka\u00f0s\u00e1h\u00e6tta(a) Ver\u00f0\u00e1h\u00e6ttaF\u00e9lagi\u00f0 er berskjalda\u00f0 fyrir ver\u00f0\u00e1h\u00e6ttu hlutabr\u00e9fa og fj\u00e1rfestingaeigna. \u00deetta stafar af fj\u00e1rfestingum \u00fear sem ver\u00f0 er\u00f3v\u00edst \u00ed framt\u00ed\u00f0inni. \u00dear sem fj\u00e1rm\u00e1lagerningar, til d\u00e6mis hlutabr\u00e9f, eru \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num,mun ver\u00f0i\u00f0 einnig sveiflast vegna breytinga \u00e1 gengi gjaldmi\u00f0la. \u00cd b-li\u00f0 \u201eGjaldeyris\u00e1h\u00e6tta\u201c h\u00e9r a\u00f0 ne\u00f0an er tilgreinthvernig \u00feessum \u00fe\u00e6tti ver\u00f0\u00e1h\u00e6ttu er st\u00fdrt og hvernig h\u00fan er m\u00e6ld. Stefna f\u00e9lagsins er a\u00f0 st\u00fdra ver\u00f0\u00e1h\u00e6ttu me\u00f0dreifingu og vali \u00e1 ver\u00f0br\u00e9fum og \u00f6\u00f0rum fj\u00e1rm\u00e1lagerningum innan \u00e1kve\u00f0inna marka sem stj\u00f3rn f\u00e9lagsins setur.Gangvir\u00f0i hlutabr\u00e9fa, skuldabr\u00e9fa og fj\u00e1rfestingafasteigna sem \u00fatsett eru fyrir ver\u00f0\u00e1h\u00e6ttu \u00feann 31. desember eru:Gangvir\u00f0i31.12.2024 31.12.2023Skr\u00e1\u00f0 hlutabr\u00e9f..................................................................................................9.583 9.105 \u00d3skr\u00e1\u00f0 hlutabr\u00e9f................................................................................................32.822 27.114 Fj\u00e1rfestingafasteignir..........................................................................................10.929 6.107 Skr\u00e1\u00f0 skuldabr\u00e9f................................................................................................1.086 2.838 54.419 45.165 F\u00e9lagi\u00f0 var \u00ed heildina \u00fatsett fyrir ver\u00f0\u00e1h\u00e6ttu \u00e1 eftirfarandi eignum:31.12.2024 31.12.2023Hlutabr\u00e9f...........................................................................................................42.405 36.219 Fj\u00e1rfestingafasteignir..........................................................................................10.929 6.107 Skuldabr\u00e9f.........................................................................................................1.086 2.838 54.419 45.165 F\u00e9lagi\u00f0 st\u00fdrir einnig \u00e1h\u00e6ttu sinni fyrir ver\u00f0\u00e1h\u00e6ttu me\u00f0 \u00fev\u00ed a\u00f0 flokka fj\u00e1rfestingasafni\u00f0 eftir starfsemi. Stefnaf\u00e9lagsins er a\u00f0 dreifa fj\u00e1rfestingaeignum \u00e1 milli flokka og takmarka \u00feannig \u00e1h\u00e6ttu f\u00e9lagsins af einst\u00f6kum flokki.Taflan h\u00e9r a\u00f0 ne\u00f0an er yfirlit yfir helstu flokka starfsemi innan hlutabr\u00e9fasafnsins (\u00fear me\u00f0 tali\u00f0 hlutabr\u00e9f \u00e1 stigi 1, 2og 3), a\u00f0 fr\u00e1dregnum skortseldum ver\u00f0br\u00e9fum.31.12.2024 31.12.2023Flokkun fj\u00e1rfestingaNeytendamarka\u00f0ur.............................................................................................29% 34%Fyrirt\u00e6kjamarka\u00f0ur............................................................................................26% 23%Fasteignir..........................................................................................................29% 23%Fj\u00e1rm\u00e1lamarka\u00f0ur..............................................................................................6% 10%Innvi\u00f0ir.............................................................................................................6% 7%Anna\u00f0...............................................................................................................3% 3%100% 100%(b) Gjaldeyris\u00e1h\u00e6ttaF\u00e9lagi\u00f0 starfar \u00e1 al\u00fej\u00f3\u00f0avettvangi og \u00e1 b\u00e6\u00f0i handb\u00e6rt f\u00e9 og ver\u00f0br\u00e9f \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num,starfr\u00e6kslugjaldmi\u00f0linum. Gjaldeyris\u00e1h\u00e6tta, eins og h\u00fan er skilgreind \u00ed IFRS 7, myndast \u00fear sem ver\u00f0m\u00e6tiframt\u00ed\u00f0arvi\u00f0skipta me\u00f0 eignir og skuldir sveiflast vegna breytinga \u00e1 erlendum gjaldmi\u00f0lum. Stj\u00f3rnendur hafa eftirlitme\u00f0 gjaldeyrisj\u00f6fnu\u00f0i f\u00e9lagsins og er hann s\u00fdndur \u00ed t\u00f6flunni h\u00e9r a\u00f0 ne\u00f0an.F\u00e9lagi\u00f0 \u00e1 \u00ed gjaldeyrisvarnarvi\u00f0skiptum \u00ed \u00feeim tilgangi a\u00f0 st\u00fdra gjaldeyrisj\u00f6fnu\u00f0i og \u00fear me\u00f0 gjaldeyris\u00e1h\u00e6ttu.\u00deegar f\u00e9lagi\u00f0 m\u00f3tar s\u00e9r s\u00fdn \u00e1 framt\u00ed\u00f0arstefnu erlendra gjaldmi\u00f0la og hugsanleg \u00e1hrif \u00feeirra \u00e1 f\u00e9lagi\u00f0 er teki\u00f0 tillit tilsamsetningu eignasafnsins. F\u00e9lagi\u00f0 getur einnig or\u00f0i\u00f0 fyrir \u00f3beinum \u00e1hrifum af \u00e1hrifum gengisbreytinga \u00e1 tekjurtiltekinna fyrirt\u00e6kja sem f\u00e9lagi\u00f0 fj\u00e1rfestir \u00ed, jafnvel \u00fe\u00f3tt ver\u00f0br\u00e9f \u00feeirra fyrirt\u00e6kja s\u00e9u \u00ed kr\u00f3num. Af \u00feeirri \u00e1st\u00e6\u00f0ugetur n\u00e6mnigreiningin h\u00e9r a\u00f0 ne\u00f0an ekki endilega gefi\u00f0 til kynna heildar\u00e1hrif vegna framt\u00ed\u00f0arbreytinga \u00e1 gengigjaldmi\u00f0la.Yfirlit yfir gjaldeyris\u00e1h\u00e6ttuT\u00f6flurnar fyrir ne\u00f0an s\u00fdna samantekna gjaldeyris\u00e1h\u00e6ttu f\u00e9lagsins 31. desember 2024 og 31. desember 2023. Fj\u00e1rh\u00e6\u00f0ir utan efnahagsreiknings s\u00fdna nafnver\u00f0sfj\u00e1rh\u00e6\u00f0ir aflei\u00f0usamninga f\u00e9lagsins.31. desember 2024EUR USD SEK DKKEignirHandb\u00e6rt f\u00e9..............................................................206 4 3 1 Ver\u00f0br\u00e9f....................................................................775 0 0 474 Kr\u00f6fur.......................................................................1.020 0 0 494 Framvirkir samningar .................................................46 0 0 0 2.046 4 3 969 SkuldirSkuldir......................................................................0 0 0 0 Hrein sta\u00f0a \u00ed efnahagsreikningi....................................2.046 4 3 969 Hrein gjaldeyrissta\u00f0a..................................................2.092 4 3 969 31. desember 2023EUR USD SEK DKKEignirHandb\u00e6rt f\u00e9..............................................................24 34 0 2 Ver\u00f0br\u00e9f....................................................................872 0 1.008 0 Framvirkir samningar .................................................0 24 0 0 896 58 1.009 2 SkuldirSkuldir......................................................................0 0 712 0Hrein sta\u00f0a \u00ed efnahagsreikningi....................................896 58 297 2Hrein gjaldeyrissta\u00f0a..................................................896 58 297 2F\u00e9lagi\u00f0 nota\u00f0i eftirfarandi me\u00f0algengi erlendra gjaldmi\u00f0la fyrir t\u00edmabili\u00f0 sem \u00e1rsreikningurinn n\u00e6r til31.12.2024 31.12.2023 Breyting %DKK/ISK........................................................................................20,018 20,016 0,0%SEK/ISK........................................................................................13,066 13,004 0,5%USD/ISK........................................................................................137,93 137,98 0,0%EUR/ISK........................................................................................149,31 149,14 0,1%\u00cd samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins fylgist fj\u00e1rm\u00e1lastj\u00f3ri me\u00f0 gjaldeyris\u00e1h\u00e6ttu f\u00e9lagsins daglega.Taflan h\u00e9r a\u00f0 ne\u00f0an s\u00fdnir n\u00e6mni eigna og skulda f\u00e9lagsins fyrir breytingum \u00e1 gjaldeyrishreyfingum \u00feann 31.desember 2024 eftir skatta. Greiningin byggir \u00e1 \u00feeim forsendum a\u00f0 vi\u00f0komandi gengi kr\u00f3nunnar hafih\u00e6kka\u00f0/l\u00e6kka\u00f0 um 10%, me\u00f0 \u00f6llum \u00f6\u00f0rum breytum \u00f3breyttum. 3.1.1 Marka\u00f0s\u00e1h\u00e6tta, frhM\u00f6guleg \u00c1hrif \u00e1 vir\u00f0iGjaldmi\u00f0illgengisbr.2024D\u00f6nsk kr\u00f3na (DKK)................................................................................................+/- 10% 77Evra (EUR)............................................................................................................+/- 10% 165(c) Vaxta\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta stafar af \u00e1hrifum sveiflna \u00e1 v\u00f6xtum \u00e1 marka\u00f0i \u00e1 gangvir\u00f0i fj\u00e1reigna og fj\u00e1rskulda ogframt\u00ed\u00f0arsj\u00f3\u00f0streymi. F\u00e9lagi\u00f0 \u00e1 ver\u00f0br\u00e9f me\u00f0 f\u00f6stum v\u00f6xtum sem \u00fatsetja \u00fea\u00f0 fyrir gangvir\u00f0is\u00e1h\u00e6ttu vaxta. F\u00e9lagi\u00f0 \u00e1einnig skuldir og rei\u00f0uf\u00e9 me\u00f0 breytilegum v\u00f6xtum \u00ed \u00edslenskum kr\u00f3num sem \u00fatsetja f\u00e9lagi\u00f0 fyrir vaxta\u00e1h\u00e6ttusj\u00f3\u00f0streymis. Sundurli\u00f0un vaxtaberandi eigna og skulda eftir \u00fev\u00ed sem fyrr er endurver\u00f0lagning vaxta e\u00f0a gjalddagi:31.12.2024Fj\u00e1reignirAllt a\u00f0 1 1-3 3-121-5 \u00e1r Samtalsm\u00e1nu\u00f0urm\u00e1nu\u00f0ir m\u00e1nu\u00f0irHandb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r.............3.604 3.604R\u00edkisskuldabr\u00e9f...........................................1.086 1.086Fyrirt\u00e6kjaskuldabr\u00e9f...................................385 1.558 1.943Fj\u00e1reignir a\u00f0 undanskildum aflei\u00f0um 3.604 0 385 2.644 6.634 Aflei\u00f0usamningar........................................622 622Fj\u00e1reignir samtals4.226 0 385 2.644 7.255 Fj\u00e1rskuldirSkuldir vi\u00f0 l\u00e1nastofnanir..............................2.973 7.720 10.694Skuldir vi\u00f0 tengda a\u00f0ila...............................2.551 2.551Fj\u00e1rskuldir a\u00f0 undanskildum aflei\u00f0um 2.973 10.272 0 0 13.245 Aflei\u00f0usamningar........................................576 576 Fj\u00e1rskuldir samtals3.549 10.272 0 0 13.821 Heildarendurver\u00f0lagningarbil vaxta677 ( 10.272) 385 2.644 ( 6.565)31.12.2023Fj\u00e1reignirAllt a\u00f0 1 1-3 3-121-5 \u00e1r Samtalsm\u00e1nu\u00f0urm\u00e1nu\u00f0ir m\u00e1nu\u00f0irHandb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r.............3.139 3.139R\u00edkisskuldabr\u00e9f...........................................1.497 1.027 2.524Fyrirt\u00e6kjaskuldabr\u00e9f...................................29 959 300 1.289Fj\u00e1reignir a\u00f0 undanskildum aflei\u00f0um 3.139 29 2.456 1.327 6.951 Aflei\u00f0usamningar........................................335 545 880Fj\u00e1reignir samtals3.139 29 2.791 1.872 7.831 Fj\u00e1rskuldirSkuldir vi\u00f0 l\u00e1nastofnanir..............................2.292 6.167 8.459Skuldir vi\u00f0 tengda a\u00f0ila...............................1.465 1.465Fj\u00e1rskuldir a\u00f0 undanskildum aflei\u00f0um 2.292 7.632 0 0 9.924 Aflei\u00f0usamningar........................................940 940 Fj\u00e1rskuldir samtals3.232 7.632 0 0 10.864 Heildarendurver\u00f0lagningarbil vaxta( 93) ( 7.603) 2.791 1.872 ( 3.033)3.1.2 Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er \u00e1h\u00e6ttan a\u00f0 f\u00e9lagi\u00f0 hafi ekki n\u00e6gjanlegt laust f\u00e9 til a\u00f0 gera upp skuldbindingar s\u00ednar \u00feegar \u00fe\u00e6rfalla \u00e1 gjalddaga e\u00f0a geti a\u00f0eins gert \u00fea\u00f0 \u00e1 kj\u00f6rum sem eru verulega \u00f3hagst\u00e6\u00f0.F\u00e9lagi\u00f0 fj\u00e1rfestir \u00ed aflei\u00f0usamningum og skuldabr\u00e9fum og \u00f3skr\u00e1\u00f0um hlutabr\u00e9fafj\u00e1rfestingum sem ekki er versla\u00f0 me\u00f0\u00e1 virkum marka\u00f0i. \u00dear af lei\u00f0andi geta komi\u00f0 upp \u00fe\u00e6r a\u00f0st\u00e6\u00f0ur a\u00f0 f\u00e9lagi\u00f0 geti ekki losa\u00f0 um \u00feessar fj\u00e1rfestingars\u00ednar hratt og n\u00e1l\u00e6gt gangvir\u00f0i \u00feeirra til \u00feess a\u00f0 uppfylla lausafj\u00e1r\u00fe\u00f6rf s\u00edna e\u00f0a breg\u00f0ast vi\u00f0 s\u00e9rst\u00f6kum atbur\u00f0umeins og r\u00fdrnun \u00e1 l\u00e1nsh\u00e6fi \u00fatgefanda. F\u00e9lagi\u00f0 hefur einnig gengist \u00ed \u00e1byrg\u00f0 fyrir l\u00e1num og leigusamningum hj\u00e1 f\u00e9l\u00f6gum \u00ed eignasafni s\u00ednu. Heildarfj\u00e1rh\u00e6\u00f0m\u00f6gulegra skuldbindinga vegna \u00e1byrg\u00f0a er 1.394 m.kr. \u00ed \u00e1rslok 2024.\u00cd \u00e1rslok 2024 eru handb\u00e6rt f\u00e9 og r\u00edkisskuldabr\u00e9f 143% af skammt\u00edmaskuldum f\u00e9lagsins. \u00cd samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins er fylgst me\u00f0 lausafj\u00e1r\u00e1h\u00e6ttu daglega.Samningsbundnar afborganir af fj\u00e1rskuldum, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum, greinast \u00feannig:31. desember 2024Umsami\u00f0 B\u00f3kf\u00e6rt sj\u00f3\u00f0-ver\u00f0 streymi Innan \u00e1rs 1-2 \u00e1r2-5 \u00e1r Meira en 5 \u00e1rFj\u00e1rskuldir sem ekki eru aflei\u00f0urVaxtaberandi skuldir ...............14.836 18.216 3.437 7.142 7.637 0 Vi\u00f0skiptaskuldir og a\u00f0rarskammt\u00edmaskuldir ...................226 226 226 15.063 18.443 3.664 7.142 7.637 0 31. desember 2023Umsami\u00f0 B\u00f3kf\u00e6rt sj\u00f3\u00f0-ver\u00f0 streymi Innan \u00e1rs 1-2 \u00e1rMeira en 5 \u00e1r2-5 \u00e1r Fj\u00e1rskuldir sem ekki eru aflei\u00f0urVaxtaberandi skuldir ...............9.963 11.298 3.392 2.373 4.118 1.415 Vi\u00f0skiptaskuldir og a\u00f0rarskammt\u00edmaskuldir ...................294 294 294 10.257 11.592 3.686 2.373 4.118 1.4153.1.3 \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi ef m\u00f3ta\u00f0ili f\u00e9lagsins stendur ekki vi\u00f0 umsamdar skuldbindingar s\u00ednar.F\u00e9lagi\u00f0 stundar ekki umfangsmikla \u00fatl\u00e1nastarfsemi og l\u00e1nar a\u00f0allega til m\u00f3ta\u00f0ila sem eru \u00ed eigu f\u00e9lagsins, f\u00e9lagi\u00f0\u00feekkir vel og hefur a\u00f0komu a\u00f0 stj\u00f3rn. Mesta m\u00f6gulega tap f\u00e9lagsins vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra sem var eftirfarandi \u00ed \u00e1rslok: 2024 2023Handb\u00e6rt f\u00e9 .........................................................................................................3.604 3.139 L\u00e1n og kr\u00f6fur \u00e1 tengda a\u00f0ila ..................................................................................1.919 845 Skammt\u00edmakr\u00f6fur .................................................................................................605 570 6.128 4.554 \u00c1ri\u00f0 2024 voru kr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0 5,3 m.kr. afskrifa\u00f0ar. F\u00e6r\u00f0 er var\u00fa\u00f0arni\u00f0urf\u00e6rsla krafna a\u00f0 fj\u00e1rh\u00e6\u00f0 68 m.kr. sem er vegna einnar kr\u00f6fu. 3.2 Gangvir\u00f0ismatGangvir\u00f0i fj\u00e1reigna og skulda sem versla\u00f0 er me\u00f0 \u00e1 virkum m\u00f6rku\u00f0um mi\u00f0ast vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 vi\u00f0 lokunvi\u00f0skipta \u00e1 lokadegi \u00e1rsins. F\u00e9lagi\u00f0 notar s\u00ed\u00f0asta marka\u00f0sver\u00f0 fyrir b\u00e6\u00f0i fj\u00e1reignir og fj\u00e1rskuldir. Ef umtalsver\u00f0hreyfing \u00e1 gangvir\u00f0i ver\u00f0ur eftir lokun vi\u00f0skipta fram a\u00f0 mi\u00f0n\u00e6tti \u00e1 lokadegi \u00e1rsins, ver\u00f0ur matsa\u00f0fer\u00f0um beitt til a\u00f0\u00e1kvar\u00f0a gangvir\u00f0i.Fj\u00e1rfestingafasteignir f\u00e9lagsins voru metnar af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila og bygg\u00f0i ver\u00f0mati\u00f0 \u00e1 n\u00fdlegum vi\u00f0skiptaver\u00f0um me\u00f0 samb\u00e6rilegar eignir. Gangvir\u00f0i fj\u00e1reigna og skulda sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum marka\u00f0i er \u00e1kvar\u00f0a\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 notaver\u00f0matsa\u00f0fer\u00f0ir. F\u00e9lagi\u00f0 notar margv\u00edslegar a\u00f0fer\u00f0ir og gefur s\u00e9r forsendur sem byggja \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um.Ver\u00f0matsa\u00f0fer\u00f0ir sem nota\u00f0ar eru fyrir \u00f3sta\u00f0la\u00f0a fj\u00e1rm\u00e1lagerninga eins og valr\u00e9tti, gjaldeyrisskiptasamninga oga\u00f0rar aflei\u00f0ur, fela \u00ed s\u00e9r notkun \u00e1 samb\u00e6rilegum n\u00fdlegum vi\u00f0skiptum \u00e1 armslengdar grundvelli, tilv\u00edsun \u00ed a\u00f0ragerninga sem eru \u00ed meginatri\u00f0um eins, greining \u00e1 n\u00favirtu sj\u00f3\u00f0streymi, ver\u00f0lagningarl\u00edk\u00f6num valr\u00e9tta og \u00f6\u00f0rumver\u00f0matsa\u00f0fer\u00f0um sem almennt eru nota\u00f0ar af marka\u00f0sa\u00f0ilum me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 n\u00fdta marka\u00f0suppl\u00fdsingarsem mest og treysta eins l\u00edti\u00f0 og m\u00f6gulegt er \u00e1 s\u00e9rt\u00e6kar uppl\u00fdsingar.Ver\u00f0matsl\u00edk\u00f6n eru alltaf mat e\u00f0a n\u00e1lgun \u00e1 ver\u00f0m\u00e6ti sem ekki er h\u00e6gt a\u00f0 \u00e1kvar\u00f0a me\u00f0 vissu og matsa\u00f0fer\u00f0ir semnota\u00f0ar eru endurspegla kannski ekki a\u00f0 fullu alla \u00fe\u00e6tti sem skipta m\u00e1li fyrir st\u00f6\u00f0una sem f\u00e9lagi\u00f0 tekur. Ver\u00f0mat er\u00fev\u00ed lei\u00f0r\u00e9tt, \u00fear sem vi\u00f0 \u00e1, til a\u00f0 taka tillit til vi\u00f0b\u00f3tar\u00fe\u00e1tta, \u00fear \u00e1 me\u00f0al lausafj\u00e1r\u00e1h\u00e6ttu og m\u00f3ta\u00f0ila\u00e1h\u00e6ttu.F\u00e9lagi\u00f0 notar \u00ferepaskiptingu til \u00feess a\u00f0 sk\u00fdra mismunandi flokka vi\u00f0 mati \u00e1 gangvir\u00f0i. \u00derepin eru skilgreind \u00e1eftirfarandi h\u00e1tt:\u00derep 1: Skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir.Fj\u00e1rfestingar \u00fear sem ver\u00f0m\u00e6ti mi\u00f0ast vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 \u00e1 virkum m\u00f6rku\u00f0um og eru \u00fev\u00ed flokku\u00f0 \u00ed 1. stig, eruskr\u00e1\u00f0 hlutabr\u00e9f og r\u00edkisskuldabr\u00e9f. F\u00e9lagi\u00f0 a\u00f0lagar ekki skr\u00e1\u00f0 ver\u00f0 fyrir \u00feessa gerninga.\u00derep 2: A\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt fyrsta \u00ferepi sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina,\u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleidd af ver\u00f0i).Fj\u00e1rm\u00e1lagerningar sem \u00e1tt er \u00ed vi\u00f0skiptum me\u00f0 \u00e1 m\u00f6rku\u00f0um sem ekki eru taldir vera virkir en eru metnir \u00e1 grundvelliskr\u00e1\u00f0s marka\u00f0sver\u00f0s, tilbo\u00f0a s\u00f6lua\u00f0ila e\u00f0a annarra ver\u00f0matsa\u00f0fer\u00f0a sem stutt er af sj\u00e1anlegum breytum eruflokka\u00f0ir \u00ed 2. \u00ferep. \u00dear sem 2. stigs fj\u00e1rfestingar innihalda st\u00f6\u00f0ur sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum m\u00f6rku\u00f0umog/e\u00f0a eru h\u00e1\u00f0ar yfirf\u00e6rslutakm\u00f6rkunum, getur ver\u00f0mat veri\u00f0 a\u00f0laga\u00f0 til a\u00f0 endurspegla \u00f3seljanleika og/e\u00f0a\u00f3framseljanleika, sem eru almennt bygg\u00f0ar \u00e1 tilt\u00e6kum marka\u00f0suppl\u00fdsingum.\u00derep 3: Forsendur sem nota\u00f0ar eru vi\u00f0 mat eignar e\u00f0a skuldar eru ekki bygg\u00f0ar \u00e1 f\u00e1anlegum marka\u00f0suppl\u00fdsingum(\u00f3greinanlegar uppl\u00fdsingar).Fj\u00e1rfestingar sem flokkast innan 3. stigs hafa umtalsver\u00f0ar \u00f3greinanlegar breytur, \u00fear sem vi\u00f0skipti me\u00f0 \u00feau eru f\u00e1t\u00ed\u00f0. \u00deri\u00f0ja stigs gerningarnir innihalda hlutabr\u00e9f fyrirt\u00e6kja og fj\u00e1rfestingaeigna. \u00dear sem sj\u00e1anleg ver\u00f0 eru ekki tilt\u00e6k fyrir \u00feessi ver\u00f0br\u00e9f hefur f\u00e9lagi\u00f0 nota\u00f0 matsa\u00f0fer\u00f0ir til a\u00f0 f\u00e1 fram gangvir\u00f0i.Eftirfarandi tafla s\u00fdnir fj\u00e1rfestingaeignir f\u00e9lagsins eftir flokkum metnar \u00e1 gangvir\u00f0i 31. desember 2024.Eignir \u00derep 1 \u00derep 2 \u00derep 3 SamtalsEignarhlutir \u00ed f\u00e9l\u00f6gum:Fyrirt\u00e6kjamarka\u00f0ur....................................................0 0 13.012 13.012 Neytendamarka\u00f0ur.....................................................775 0 15.651 16.426 Fj\u00e1rm\u00e1lamarka\u00f0ur......................................................3.390 0 0 3.390 Fasteignir..................................................................4.619 0 191 4.810 Innvi\u00f0ir.....................................................................0 0 3.355 3.355 Anna\u00f0.......................................................................845 0 567 1.411 Skuldabr\u00e9f:R\u00edkisskuldabr\u00e9f...........................................................1.086 0 0 1.086 Fj\u00e1rfestingafasteignir......................................................0 10.294 635 10.929 10.715 10.294 33.410 54.419 Eftirfarandi tafla s\u00fdnir eignir f\u00e9lagsins eftir flokkum metnar \u00e1 gangvir\u00f0i 31. desember 2023.Eignir \u00derep 1 \u00derep 2 \u00derep 3 SamtalsEignarhlutir \u00ed f\u00e9l\u00f6gum:Fyrirt\u00e6kjamarka\u00f0ur....................................................34 0 9.740 9.774 Neytendamarka\u00f0ur.....................................................872 0 13.628 14.501 Fj\u00e1rm\u00e1lamarka\u00f0ur......................................................4.252 0 211 4.463 Fasteignir..................................................................3.085 0 451 3.535 Innvi\u00f0ir.....................................................................0 0 2.839 2.839 Anna\u00f0.......................................................................862 0 225 1.087 Skuldabr\u00e9f: 0 Skuldabr\u00e9f fyrirt\u00e6kja..................................................291 0 44 335 R\u00edkisskuldabr\u00e9f...........................................................2.524 0 0 2.524 Fj\u00e1rfestingafasteignir......................................................0 0 6.107 6.107 11.920 0 33.245 45.165 Ver\u00f0mat 3. stigs eigna er endursko\u00f0a\u00f0 \u00e1 sex m\u00e1na\u00f0a fresti e\u00f0a oftar ef \u00feurfa \u00feykir. Meti\u00f0 er hversu vi\u00f0eigandibreytur ver\u00f0matsl\u00edkansins eru, sem og matsni\u00f0ursta\u00f0an me\u00f0 \u00fdmsum matsa\u00f0fer\u00f0um og a\u00f0fer\u00f0um sem almennt eruvi\u00f0urkenndar sem sta\u00f0la\u00f0ar. Vi\u00f0 val \u00e1 heppilegasta ver\u00f0matsl\u00edkaninu er haft \u00ed huga ni\u00f0urst\u00f6\u00f0ur hva\u00f0a l\u00edkans hafa \u00edgegnum t\u00ed\u00f0ina veri\u00f0 best \u00ed takt vi\u00f0 raunveruleg marka\u00f0svi\u00f0skipti.Vi\u00f0 mat \u00e1 gangvir\u00f0i st\u00e6rstu \u00f3skr\u00e1\u00f0u f\u00e9laganna \u00ed eigu SKEL er stu\u00f0st vi\u00f0 sj\u00f3\u00f0streymisgreiningu (e. Discounted CashFlow, DCF) og b\u00e6\u00f0i nota\u00f0 frj\u00e1lst fj\u00e1rstreymi til fyrirt\u00e6kis (e. Free Cash Flow to Firm, FCFF) og ar\u00f0grei\u00f0slul\u00edkan (e.Dividend Discount Model, DDM). Gangvir\u00f0ismati\u00f0 er byggt \u00e1 rekstrar\u00e1\u00e6tlun stj\u00f3rnenda hvers f\u00e9lags. Sp\u00e1st\u00e6r\u00f0ir erumargar hverjar bygg\u00f0ar \u00e1 raunbreytingu undirliggjandi st\u00e6r\u00f0a og \u00ed kj\u00f6lfari\u00f0 er innbyggt ver\u00f0b\u00f3lgu\u00e1lag \u00e1h\u00e6ttulausravaxta nota\u00f0 sem mat \u00e1 framt\u00ed\u00f0arver\u00f0b\u00f3lgu \u00ed fj\u00e1rstreymi, s\u00e9rst\u00f6ku fyrirt\u00e6kja\u00e1lagi b\u00e6tt vi\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu eigin fj\u00e1rsem tekur m.a. mi\u00f0 af seljanleika f\u00e9laganna, \u00f3vissu um framgang rekstrar\u00e1\u00e6tlana og \u00fdmsum \u00f3vissu\u00fe\u00e1ttum \u00edrekstrarumhverfi f\u00e9laganna. Sj\u00e1 helstu forsendur ver\u00f0mata \u00ed t\u00f6flu fyrir ne\u00f0an. Ver\u00f0m\u00f6t \u00f3skr\u00e1\u00f0ra eigna eruframkv\u00e6mdar af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila sem eru s\u00e9rfr\u00e6\u00f0ingar \u00ed ver\u00f0m\u00f6tum fyrirt\u00e6kja. \u00cd \u00feeim tilfellum \u00feegar h\u00e6gt er a\u00f0 finna n\u00fdlegt vi\u00f0skiptaver\u00f0 \u00ed vi\u00f0skiptum vi\u00f0 \u00f3tengda a\u00f0ila \u00fe\u00e1 er mi\u00f0a\u00f0 vi\u00f0 sl\u00edkt ver\u00f0frekar en ni\u00f0urst\u00f6\u00f0ur ver\u00f0mata.Styrk\u00e1sOrkanSamst\u00e6\u00f0aSamst\u00e6\u00f0aLyfjavalGallon Framleg\u00f0/Tekjur9.766 5.362 3.816 609 Dr\u00f6g 2024* EBITDA2.649 2.272 139 294 EBIT2.365 1.682 ( 11)133 Framleg\u00f0/ Tekjur10.484 5.731 4.625 629 EBITDA2.869 2.438 274 303 \u00c1\u00e6tlun 2025*\ue603EBIT2.294 1.730 221 163 Fj\u00e1rfestingar988 993 74 60 WACC n/a 14,1% 14,0% 12,0%Vir\u00f0ismat\ue603Rekstrarvir\u00f0i (EV) n/a 14.408 2.892 2.195 Vir\u00f0i hlutafj\u00e1r n/a 10.669 2.373 3.355 Rekstrarvir\u00f0i (EV)23.020 14.408 2.892 2.195 B\u00f3kf\u00e6rt vir\u00f0i Vir\u00f0i hlutafj\u00e1r20.456 10.669 2.373 3.355 SKELEignarhlutur SKEL %63,4% 100% 81,2% 100%Vir\u00f0i hlutafj\u00e1r SKEL12.969 10.669 1.927 3.355 EV/EBITDA 20248,7x 6,3x 20,8x 7,5xEV/EBITDA 2025S8,0x 5,9x 10,6x 7,2xVer\u00f0lagning\ue603EV/EBIT 20249,7x 8,6x n/a 16,5xEV/EBIT 2025S10,0x 8,3x 13,1x 13,5x*T\u00f6lur er \u00e1n \u00e1hrifa IFRS 16 Afstemming \u00e1 breytingum \u00e1 gangvir\u00f0i eigna31.12.2024Skr\u00e1\u00f0 Fj\u00e1rfestinga \u00d3skr\u00e1\u00f0 Aflei\u00f0u- ver\u00f0br\u00e9ffasteignirver\u00f0br\u00e9fsamningar SamtalsSta\u00f0a 31.12.2023.......................................11.920 6.107 27.114 24 45.165 Gangvir\u00f0isbreyting f\u00e6r\u00f0 \u00ed rekstrarreikning.....2.168 389 4.940 22 7.520 Vi\u00f0b\u00e6tur....................................................2.138 4.893 1.029 0 8.059 Sala...........................................................( 5.557) ( 460) ( 308) 0 ( 6.324)Sta\u00f0a 31. desember 2024............................10.669 10.929 32.776 46 54.420 31.12.2023Skr\u00e1\u00f0 Fj\u00e1rfestinga \u00d3skr\u00e1\u00f0 Aflei\u00f0u- ver\u00f0br\u00e9ffasteignirver\u00f0br\u00e9fsamningarSamtalsSta\u00f0a 31.12.2022.......................................7.037 690 23.150 ( 13) 30.864 Endurflokkun 1.1.2023................................201 0 ( 201) 0 0 Gangvir\u00f0isbreyting f\u00e6r\u00f0 \u00ed rekstrarreikning.....772 ( 2) 5.218 ( 48) 5.939 Vi\u00f0b\u00e6tur....................................................6.372 5.420 3.739 0 15.532 Sala...........................................................( 2.463) 0 ( 4.792) 0 ( 7.255)Aflei\u00f0usamningur f\u00e6r\u00f0ur me\u00f0al skulda.........0 0 0 84 84 Sta\u00f0a 31. desember 2023............................11.920 6.107 27.114 24 45.165 \u00c1hrif \u00f3greinanlegra forsendna \u00e1 3 \u00fereps gangvir\u00f0ismatF\u00e9lagi\u00f0 telur gangvir\u00f0ism\u00f6tin vera vi\u00f0eigandi n\u00e1lgun \u00e1 gangvir\u00f0i eignanna en breytingar \u00e1 forsendum e\u00f0amatsa\u00f0fer\u00f0um getur haft veruleg \u00e1hrif \u00e1 ni\u00f0urst\u00f6\u00f0ur ver\u00f0matanna. Breyting upp \u00e1 10% \u00e1 ver\u00f0m\u00f6tum myndi hafaeftirfarandi \u00e1hrif \u00e1 hagna\u00f0 fyrir skatta:+10% -10%Fj\u00e1rfestingafasteignir..............................................................................................1.093 ( 1.093)Hlutabr\u00e9f..............................................................................................................3.278 ( 3.278)Skuldabr\u00e9f.............................................................................................................5 ( 5)4.375 ( 4.375)4. Mikilv\u00e6gar forsendur reikningshaldlegs matsFlutningur \u00e1 milli \u00ferepaF\u00e9lagi\u00f0 metur \u00ed lok hvers uppgj\u00f6rst\u00edmabils hvort fj\u00e1reignir og fj\u00e1rskuldir sem metnar eru \u00e1 gangvir\u00f0i hafi f\u00e6rst \u00e1 milli\u00ferepa \u00ed \u00ferepaskiptingunni me\u00f0 \u00fev\u00ed a\u00f0 yfirfara flokkunina. \u00c1 \u00e1runum 2024 og 2023 voru fj\u00e1rfestingafasteignir \u00edStefnisvogi f\u00e6r\u00f0ar \u00far \u00ferepi 3 \u00ed \u00ferep 2. Stj\u00f3rnendur gera \u00e1\u00e6tlanir og gefa s\u00e9r forsendur um framt\u00ed\u00f0ina. Mati\u00f0 sem af \u00feessu lei\u00f0ir mun sjaldan jafngildan\u00e1kv\u00e6mlega raunverulegum ni\u00f0urst\u00f6\u00f0um. \u00c1\u00e6tlanir og forsendur sem eru s\u00e9rstaklega vi\u00f0kv\u00e6mar fyrir breytingumog geta valdi\u00f0 verulegri lei\u00f0r\u00e9ttingu \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda eru \u00fatlistu\u00f0 h\u00e9r a\u00f0 ne\u00f0an.(a) Gangvir\u00f0i ver\u00f0br\u00e9fa sem ekki eru skr\u00e1\u00f0 \u00e1 virkum marka\u00f0iGangvir\u00f0i ver\u00f0br\u00e9fa sem ekki eru skr\u00e1\u00f0 \u00e1 virkum marka\u00f0i getur veri\u00f0 \u00e1kvar\u00f0a\u00f0 af f\u00e9laginu me\u00f0 \u00fev\u00ed a\u00f0 nota \u00feekktarver\u00f0matsa\u00f0fer\u00f0ir. \u00dear sem engin marka\u00f0sg\u00f6gn eru tilt\u00e6k getur f\u00e9lagi\u00f0 meti\u00f0 st\u00f6\u00f0ur me\u00f0 eigin l\u00edk\u00f6num, sem erubygg\u00f0 \u00e1 ver\u00f0matsa\u00f0fer\u00f0um og a\u00f0fer\u00f0um sem almennt eru vi\u00f0urkenndar sem sta\u00f0la\u00f0ar \u00ed greininni. L\u00edk\u00f6nin semnotu\u00f0 eru til a\u00f0 \u00e1kvar\u00f0a gangvir\u00f0i eru yfirfarin og endursko\u00f0u\u00f0 reglulega af starfsf\u00f3lki hj\u00e1 SKEL fj\u00e1rfestingaf\u00e9lagi.L\u00edk\u00f6nin sem notu\u00f0 eru fyrir skuldabr\u00e9f eru bygg\u00f0 \u00e1 hreinu n\u00favir\u00f0i \u00e1\u00e6tla\u00f0s framt\u00ed\u00f0arsj\u00f3\u00f0streymis, lei\u00f0r\u00e9tt eftir \u00fev\u00edsem vi\u00f0 \u00e1 fyrir lausafj\u00e1rst\u00f6\u00f0u og l\u00e1nsfj\u00e1r- og marka\u00f0s\u00e1h\u00e6ttu\u00fe\u00e1ttum.L\u00edk\u00f6nin nota greinanleg g\u00f6gn, a\u00f0 \u00fev\u00ed marki sem unnt er. Stj\u00f3rnendur \u00feurfa \u00fe\u00f3 a\u00f0 beita mati fyrir breytur sem ekkieru greinanlegar \u00e1 marka\u00f0i. Breytingar \u00e1 forsendum um \u00feessa \u00fe\u00e6tti g\u00e6tu haft \u00e1hrif \u00e1 skr\u00e1\u00f0 gangvir\u00f0ifj\u00e1rm\u00e1lagerninga. N\u00e6mni fyrir \u00f3greinanlegum g\u00f6gnum byggist \u00e1 v\u00e6ntingum stj\u00f3rnenda um m\u00f6gulegar breytingar \u00e1\u00feessum g\u00f6gnum, a\u00f0 teknu tilliti til s\u00f6gulegra sveiflna og mats \u00e1 framt\u00ed\u00f0arhreyfingum \u00e1 marka\u00f0i.\u00c1kv\u00f6r\u00f0un um hva\u00f0 teljist \u201egreinanlegt\u201c krefst verulegs mats f\u00e9lagsins. F\u00e9lagi\u00f0 l\u00edtur svo \u00e1 a\u00f0 greinanleg g\u00f6gn s\u00e9umarka\u00f0sg\u00f6gn sem eru a\u00f0gengileg, dreift reglulega e\u00f0a uppf\u00e6r\u00f0, \u00e1rei\u00f0anleg og sannreynanleg, ekki s\u00e9reign og veittaf \u00f3h\u00e1\u00f0um a\u00f0ilum sem taka virkan \u00fe\u00e1tt \u00ed vi\u00f0komandi marka\u00f0i.(b) Starfr\u00e6kslugjaldmi\u00f0illStj\u00f3rnin telur \u00edslensku kr\u00f3nuna vera \u00feann gjaldmi\u00f0il sem best s\u00fdnir efnahagsleg \u00e1hrif undirliggjandi vi\u00f0skipta,atbur\u00f0a og a\u00f0st\u00e6\u00f0na. Kr\u00f3nan er gjaldmi\u00f0illinn sem f\u00e9lagi\u00f0 m\u00e6lir frammist\u00f6\u00f0u s\u00edna \u00ed og tilkynnir um afkomu s\u00edna.5. Rekstrartekjur og -kostna\u00f0ur af fj\u00e1rfestingafasteignum2024 2023Leigutekjur ...........................................................................................................229 34Fasteignagj\u00f6ld ......................................................................................................21 7Tryggingar ...........................................................................................................7 0A\u00f0keypt \u00fej\u00f3nusta ..................................................................................................9 0Annar rekstrarkostna\u00f0ur ........................................................................................7 1Rekstrarkostna\u00f0ur fj\u00e1rfestingafasteigna samtals .......................................................44 96. A\u00f0rar rekstrartekjurA\u00f0rar rekstrartekjur greinast \u00feannig: 2024 2023Laun greidd til SKEL vegna stj\u00f3rnarsetu ..................................................................46 56A\u00f0rar tekjur ..........................................................................................................5 73A\u00f0rar rekstrartekjur samtals ...................................................................................51 1287. Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur greinist \u00feannig: 2024 2023A\u00f0keypt l\u00f6gfr\u00e6\u00f0ia\u00f0sto\u00f0 og \u00f6nnur \u00fej\u00f3nusta .............................................................114 114Skrifstofu- og stj\u00f3rnunarkostna\u00f0ur .........................................................................79 61Skr\u00e1ningarkostna\u00f0ur og annar tengdur kostna\u00f0ur ....................................................48 47Uppl\u00fdsingat\u00e6kni ...................................................................................................18 32H\u00fasn\u00e6\u00f0iskostna\u00f0ur ..............................................................................................16 42Afskriftir ...............................................................................................................11 8Annar kostna\u00f0ur ...................................................................................................12 0Annar rekstrarkostna\u00f0ur samtals ............................................................................299 3058. Fj\u00e1rmunatekjur2024 2023Vaxtatekjur af handb\u00e6ru f\u00e9 ..................................................................................191 200 Vextir af kr\u00f6fum og skuldabr\u00e9fum ...........................................................................148 138 Ar\u00f0stekjur ............................................................................................................581 167 Gengismunur ........................................................................................................45 122 966 6279. Fj\u00e1rmagnsgj\u00f6ld2024 2023Vaxtagj\u00f6ld ............................................................................................................1.079 463Var\u00fa\u00f0arni\u00f0urf\u00e6rsla l\u00e1nveitinga ...............................................................................0 681.079 53110. Eignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum reksturEignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstur sundurli\u00f0ast \u00feannig:31.12.2024 31.12.2023Gangvir\u00f0i Gangvir\u00f0iR\u00edkisskuldabr\u00e9f f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningRIKB 24 0415 ...................................................................................................0 1.497 RIKS 26 0216 ...................................................................................................1.086 1.027 1.086 2.524 Skr\u00e1\u00f0 ver\u00f0br\u00e9f f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningKaldal\u00f3n hf. (2024: 15,28%) ..............................................................................4.619 3.000 Skagi hf. (2024: 8,23%) ....................................................................................3.390 2.681 \u00d6nnur skr\u00e1\u00f0 ver\u00f0br\u00e9f f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning ..........................1.574 3.715 9.583 9.396 A\u00f0rar \u00f3skr\u00e1\u00f0ar fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningStyrk\u00e1s hf. (63,4%) ...........................................................................................12.969 9.697 Orkan IS ehf. (100%) ........................................................................................10.669 9.173 Gallon ehf. (100%) ...........................................................................................3.355 2.839 Lyfjaval ehf. (81,2%) .......................................................................................1.927 2.368 Stork ehf. (100%), innifelur INNO (50%) ............................................................1.126 0 \u00d6nnur \u00f3skr\u00e1\u00f0 f\u00e9l\u00f6g ............................................................................................2.776 3.061 32.822 27.138 10. Eignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstur, frh.31.12.2024 31.12.2023Fj\u00e1rfestingafasteignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning\u00cdb\u00fa\u00f0arh\u00fasn\u00e6\u00f0i .................................................................................................10.294 4.968 Atvinnuh\u00fasn\u00e6\u00f0i ................................................................................................635 1.139 10.929 6.107 Heildareignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstur54.419 45.165 Breytingar \u00e1 gangvir\u00f0i fj\u00e1reigna og fj\u00e1rfestingafasteigna:2024 2023Innleyst ...............................................................................................................( 14) 736 \u00d3innleyst .............................................................................................................7.534 5.204 7.520 5.939 Eftirfarandi fj\u00e1rfestingaeignir eru n\u00fdttar sem trygging vegna ve\u00f0l\u00e1na a\u00f0 fj\u00e1rh\u00e6\u00f0 10.370 m.kr. \u00ed \u00e1rslok 2024:Eignir Marka\u00f0sver\u00f0Fasteignir ..................................................................................................................................10.744 Kaldal\u00f3n hf. ...............................................................................................................................4.619 V\u00e1tryggingaf\u00e9lag \u00cdslands hf. .......................................................................................................3.390 A\u00f0rar skr\u00e1\u00f0ar eignir ...................................................................................................................453 19.206 L\u00fdsing \u00e1 \u00f3skr\u00e1\u00f0um f\u00e9l\u00f6gum \u00ed eignasafniOrkan IS ehf. er fyrirt\u00e6ki \u00e1 neytendamarka\u00f0i. Orkan rekur 73 eldsneytisst\u00f6\u00f0var auk \u00feess a\u00f0 selja vetni, metan ogbj\u00f3\u00f0a rafhle\u00f0slu. Orkan \u00e1 a\u00f0 fullu L\u00f6\u00f0ur ehf. Orkan \u00e1 eignarhlut \u00ed Heimkaup (71%), Bl\u00e6 ehf., \u00e1\u00f0ur \u00cdslenskaVetnisf\u00e9lagi\u00f0, (50%) og Straumlind ehf. (34%). L\u00f6\u00f0ur ehf. rekur 12 b\u00edla\u00fevottast\u00f6\u00f0var, 9 \u00e1 h\u00f6fu\u00f0borgarsv\u00e6\u00f0inu, eina \u00e1 Akureyri, eina \u00ed Vestmannaeyjum og eina \u00edReykjanesb\u00e6. Allar st\u00f6\u00f0varnar eru reknar undir eigin v\u00f6rumerki. Heimkaup ehf. rekur heimkaup.is \u00e1samt verslunum undir merkjunum Pr\u00eds, 10-11, Extra og Orkunnar. Auk \u00feess a\u00f0eiga eignarhlut \u00ed Sbarro. \u00cd lok \u00e1rs 2024 var hlutur f\u00e9lagsins \u00ed Brau\u00f0 og co. seldur til SKEL.Lyfjaval ehf. rekur 7 ap\u00f3tek undir eigin v\u00f6rumerki sem og netverslun me\u00f0 lyf og tengdar v\u00f6rur. Styrk\u00e1s hf. var stofna\u00f0 2023 sem m\u00f3\u00f0urf\u00e9lag utan um 100% eignarhluti \u00ed Skeljungi ehf. og Kletti s\u00f6lu og \u00fej\u00f3nustuehf. \u00c1 \u00e1rinu b\u00e6ttist svo 100% hlutur \u00ed St\u00f3lpa vi\u00f0 Styrk\u00e1s. Skeljungur sinnir s\u00f6lu og \u00fej\u00f3nustu vi\u00f0 fyrirt\u00e6ki me\u00f0 eldsneyti, efnav\u00f6ru og \u00e1bur\u00f0. F\u00e9lagi\u00f0 sinnir hluta af \u00fej\u00f3nustusinni \u00ed gegnum eftirfarandi d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g Barkur ehf. (67%), EAK ehf. (33%), Fj\u00f6lver ehf. (33%) ogEcomar ehf. (67%). Klettur er lei\u00f0andi \u00ed s\u00f6lu og \u00fej\u00f3nustu vinnuv\u00e9la, aflv\u00e9la, rafst\u00f6\u00f0va, lyftara, rafgeyma, hle\u00f0slukrana, hj\u00f3lbar\u00f0a,v\u00f6ruflutninga- og h\u00f3pfer\u00f0ab\u00edla. Klettur er umbo\u00f0sa\u00f0ili fyrir Caterpillar (CAT) og Scania \u00e1 \u00cdslandi og er me\u00f0 6starfsst\u00f6\u00f0var \u00e1 \u00cdslandi.St\u00f3lpi starfar \u00e1 svi\u00f0i eignaums\u00fdslu og leigustarfsemi. F\u00e9lagi\u00f0 er lei\u00f0andi \u00ed g\u00e1ma- og h\u00faseiningalausnum fyriratvinnul\u00edfi\u00f0 og einstaklinga, g\u00e1mavi\u00f0ger\u00f0um og tj\u00f3na\u00fej\u00f3nustu fyrir tryggingaf\u00e9l\u00f6g.Gallon ehf. \u00e1 og rekur orkuinnvi\u00f0i, \u00fe.e. sex birg\u00f0ast\u00f6\u00f0var \u00ed Reykjav\u00edk, \u00e1 Akureyri, Eskifir\u00f0i, Rey\u00f0arfir\u00f0i og \u00edVestmannaeyjum. Birg\u00f0atankar f\u00e9lagsins eru 36 og geymslur\u00fdmi fyrir um 90m l\u00edtra af eldsneyti. Gallon ehf. \u00e1 25%eignarhlut \u00ed EBK ehf. 11. Framvirkir samningarFramvirkir samningar eru skuldbinding til a\u00f0 kaupa e\u00f0a selja fj\u00e1rm\u00e1lagerning \u00ed framt\u00ed\u00f0inni \u00e1 \u00e1kve\u00f0nu ver\u00f0i. Eftirfarandi eru st\u00f6\u00f0ur undirliggjandi eignar og skuldar framvirkra samninga \u00ed lok \u00e1rs:Eign20242023Skuldabr\u00e9faaflei\u00f0ur ...............................................................................................0 545 S\u00f6lur\u00e9ttarsamningur ..............................................................................................0 335 Gjaldeyrisaflei\u00f0ur ..................................................................................................622 0 622 880 SkuldSkuldabr\u00e9faaflei\u00f0ur ...............................................................................................0 521 S\u00f6lur\u00e9ttarsamningur ..............................................................................................0 419 Gjaldeyrisaflei\u00f0ur ..................................................................................................576 0 576 940 Gangvir\u00f0i opinna framvirkra samninga \u00ed \u00e1rslok .........................................................46 ( 60)12. Handb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r2024 2023Handb\u00e6rt f\u00e9 \u00e1 bankareikningum ............................................................................3.371 2.975 Ve\u00f0sett handb\u00e6rt f\u00e9 .............................................................................................233 164 3.604 3.13913. Eigi\u00f0 f\u00e9Hlutaf\u00e9:Hlutaf\u00e9 f\u00e9lagsins nam \u00ed \u00e1rslok 1.878 m.kr. samkv\u00e6mt sam\u00feykktum \u00feess (2023: 1.936 m.kr.). Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Yfirver\u00f0sreikningur eigin fj\u00e1r:Yfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r sem f\u00e9lagi\u00f0 hefur selt. L\u00f6gbundinn varasj\u00f3\u00f0ur:Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i, sem ekki m\u00e1 nota til a\u00f0grei\u00f0a hluth\u00f6fum ar\u00f0. Vi\u00f0 f\u00e6rslu \u00ed l\u00f6gbundinn varasj\u00f3\u00f0 skal r\u00e1\u00f0stafa 10% af hagna\u00f0i \u00e1rsins \u00fear til 10% af nafnver\u00f0ihlutafj\u00e1r er n\u00e1\u00f0 og eftir \u00fea\u00f0 5% af hagna\u00f0i \u00e1rsins \u00fear til 25% af nafnvir\u00f0i hlutafj\u00e1r er n\u00e1\u00f0. Eftir \u00fea\u00f0 er ekki krafistfrekari f\u00e6rslu \u00ed l\u00f6gbundinn varasj\u00f3\u00f0.Bundinn gangvir\u00f0isreikningur:F\u00e6ra skal s\u00f6mu fj\u00e1rh\u00e6\u00f0 vegna matsbreytingar \u00e1 fj\u00e1reignum tilgreindum \u00e1 gangvir\u00f0i af \u00f3r\u00e1\u00f0st\u00f6fu\u00f0u eigin f\u00e9 \u00e1gangvir\u00f0isreikning \u00e1 me\u00f0al eigin fj\u00e1r sem \u00f3heimilt er a\u00f0 \u00fathluta ar\u00f0i af a\u00f0 teknu tilliti til skatt\u00e1hrifa eftir \u00fev\u00ed sem vi\u00f0\u00e1. Leysa skal gangvir\u00f0isreikning upp til jafns vi\u00f0 framkomnar breytingar \u00e1 vi\u00f0komandi eign e\u00f0a skuldbindingu \u00feegarh\u00fan er seld e\u00f0a innleyst e\u00f0a forsendur fyrir matsbreytingu eru ekki fyrir hendi.Varasj\u00f3\u00f0ur kaupr\u00e9tta:\u00c1\u00e6tla\u00f0ur kostna\u00f0ur vegna kaupr\u00e9ttarsamninga er gjaldf\u00e6r\u00f0ur yfir \u00e1vinnslut\u00edmabil kaupr\u00e9ttanna, me\u00f0 m\u00f3tf\u00e6rslu \u00e1 varasj\u00f3\u00f0 \u00e1 me\u00f0al eigin fj\u00e1r. Vi\u00f0 n\u00fdtingu e\u00f0a ni\u00f0urfellingu kaupr\u00e9tta er varasj\u00f3\u00f0ur endurflokka\u00f0ur \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9:\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 s\u00fdnir uppsafna\u00f0an hagna\u00f0 f\u00e9lagsins a\u00f0 fr\u00e1dregnu framlagi \u00ed l\u00f6gbundinn varasj\u00f3\u00f0 ogar\u00f0grei\u00f0slum. \u00d3r\u00e1\u00f0st\u00f6fu\u00f0u eigin f\u00e9 er unnt a\u00f0 r\u00e1\u00f0stafa til hluthafa \u00ed formi ar\u00f0grei\u00f0slna.Ar\u00f0ur: F\u00e9lagi\u00f0 greiddi \u00e1ri\u00f0 2024 ar\u00f0 vegna 2023 a\u00f0 fj\u00e1rh\u00e6\u00f0 750 m.kr (0,39 kr \u00e1 hlut). Tillaga er ger\u00f0 til grei\u00f0slu ar\u00f0s vegnafj\u00e1rhags\u00e1rsins sem enda\u00f0i 31. desember 2024 a\u00f0 fj\u00e1rh\u00e6\u00f0 6.000 m.kr (3,19 kr \u00e1 hvern \u00fatistandandi hlut) og ver\u00f0urtillagan l\u00f6g\u00f0 fram til sam\u00feykktar \u00e1 a\u00f0alfundi f\u00e9lagsins \u00feann 6.mars 2025.14. Hagna\u00f0ur \u00e1 hlut\u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu.Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall afkomu, sem r\u00e1\u00f0stafa\u00f0 er til almennra hluthafa \u00ed f\u00e9laginu, og veginsme\u00f0alfj\u00f6lda \u00fatistandandi almennra hluta \u00e1 \u00e1rinu. 2024 2023Hagna\u00f0ur \u00e1rsins ...................................................................................................6.754 5.410 Vegi\u00f0 me\u00f0altal \u00fatistandandi hlutaHlutaf\u00e9 \u00ed \u00e1rsbyrjun ................................................................................................1.878 1.936 \u00c1hrif endurkaupa eigin br\u00e9fa ..................................................................................0 ( 13)Vegi\u00f0 me\u00f0altal fj\u00f6lda hluta \u00e1 \u00e1rinu .........................................................................1.878 1.923 Grunnhagna\u00f0ur \u00e1 hlut ..........................................................................................3,60 2,81\u00deynnt vegi\u00f0 me\u00f0altal \u00fatistandandi hlutaHlutir 1. jan\u00faar .....................................................................................................1.878 1.936 \u00c1hrif endurkaupa eigin br\u00e9fa ..................................................................................0 13)( \u00c1hrif kaupr\u00e9ttarsamninga ......................................................................................70 0 \u00deynntur veginn me\u00f0alfj\u00f6ldi \u00fatistandandi hluta ..........................................................1.948 1.923 \u00deynntur hagna\u00f0ur \u00e1 hlut ........................................................................................3,47 2,8115. Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun ....................................................................................................................379 293 Gjaldf\u00e6rsla vegna kaupr\u00e9ttasamninga ....................................................................114 113 Gjaldf\u00e6r\u00f0 keypt starfsr\u00e9ttindi .................................................................................60 60 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 .........................................................................................67 61 \u00d6nnur laun og launatengd gj\u00f6ld .............................................................................88 69 Laun og launatengd gj\u00f6ld samtals ..........................................................................708 596 Me\u00f0alfj\u00f6ldi starfsmanna umreikna\u00f0 \u00ed heils\u00e1rsst\u00f6rf .....................................................6,8 6,5 7 6 St\u00f6\u00f0ugildi \u00ed \u00e1rslok .................................................................................................\u00deann 7. apr\u00edl 2022 var tveimur stj\u00f3rnendum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarins eiga \u00fe\u00e1r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0 7%f\u00f6stum \u00e1rsv\u00f6xtum fr\u00e1 \u00fathlutunardegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegi fyrir hvert n\u00fdtingart\u00edmabil.N\u00fdtingarver\u00f0 \u00feann 7.4.2022 var 16,4280 \u00e1 hlut.\u00deann 20. n\u00f3vember 2024 var tveimur starfsm\u00f6nnum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarinseiga \u00fe\u00e1 r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0\u00e1rlegum v\u00f6xtum sem nema 3% ofan \u00e1 \u00e1h\u00e6ttulausa vexti fr\u00e1 \u00fatg\u00e1fudegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegifyrir hvert n\u00fdtingart\u00edmabil. N\u00fdtingarver\u00f0 \u00feann 20.11.2024 var 16,956 \u00e1 hlut.Kaupr\u00e9ttinum fylgja hvorki r\u00e9ttur til ar\u00f0sgrei\u00f0slna n\u00e9 atkv\u00e6\u00f0i og var ver\u00f0m\u00e6ti kaupr\u00e9ttarins reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 nota Black-Scholes ver\u00f0matsl\u00edkani\u00f0 og marka\u00f0svexti og fl\u00f6kt \u00e1 \u00fatg\u00e1fudegi. \u00c1 \u00e1rinu voru 114 m.kr. gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi vegna kaupr\u00e9ttanna.Hreyfing kaupr\u00e9ttarsamninga greinast \u00feannig:Hlutir(\u00ed \u00fe\u00fasundum)Sta\u00f0a 1. jan\u00faar 2024 .................................................................................................................96.802Veittir kaupr\u00e9ttir \u00e1 \u00e1rinu .............................................................................................................10.801Sta\u00f0a 31. desember 2024 ...........................................................................................................107.603Forsendur sem nota\u00f0ar eru vi\u00f0 mat \u00e1 gangvir\u00f0i \u00e1 veitingardegi kaupr\u00e9tta2022 2024Gangvir\u00f0i \u00e1 undirritunardegi (m.kr.) ........................................................................338 31,9Hlutabr\u00e9faver\u00f0 \u00e1 undirritunardegi ...........................................................................17,1 16,7Samningsver\u00f0 .......................................................................................................16,4 17,0V\u00e6nt fl\u00f6kt ............................................................................................................22% 23%V\u00e6ntur l\u00edft\u00edmi .......................................................................................................3-6 \u00e1r 3-6 \u00e1r\u00c1h\u00e6ttulausir vextir ................................................................................................5,1% 7,2%\u00c1vinnslut\u00edmabil \u00ed \u00e1rum ...........................................................................................3 3Uppreikna\u00f0 samningsver\u00f0 kaupr\u00e9tta \u00ed \u00e1rslok 2024 m.t.t. ar\u00f0grei\u00f0slna ........................19,0 17,216. \u00de\u00f3knun til endursko\u00f0enda\u00de\u00f3knanir til endursko\u00f0anda f\u00e9lagsins me\u00f0 vsk greinast \u00feannig:2024 2023Endursko\u00f0un \u00e1rsreiknings ......................................................................................14 14 \u00d6nnur \u00fej\u00f3nusta ....................................................................................................4 3 \u00de\u00f3knanir samtals ..................................................................................................18 1717. TekjuskatturGjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur til grei\u00f0sluog fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9e\u00f0a me\u00f0al annarrar heildarafkomu \u00ed yfirliti um heildarafkomu.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar\u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 efnahagsskuldbindingara\u00f0fer\u00f0inni vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0uver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. \u00datreikningur \u00e1 frestu\u00f0um skattibyggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnir mismunir koma til me\u00f0 a\u00f0 sn\u00faast vi\u00f0,mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbindingu er jafna\u00f0 saman ef til sta\u00f0ar er lagalegheimild til a\u00f0 jafna tekjuskatt til grei\u00f0slu \u00e1 m\u00f3ti skatteign og \u00fe\u00e6r heyra undir s\u00f6mu skattyfirv\u00f6ld. Skatteign er f\u00e6r\u00f0 vegna yfirf\u00e6ranlegs skattalegs taps, skatta\u00edvilnana og fr\u00e1dr\u00e1ttarb\u00e6rra t\u00edmabundinna mismuna a\u00f0\u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i til r\u00e1\u00f0st\u00f6funar \u00ed framt\u00ed\u00f0inni sem unnt ver\u00f0ur a\u00f0 n\u00fdtaeignina \u00e1 m\u00f3ti. Skatteignin er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er l\u00edklegt a\u00f0 h\u00fann\u00fdtist ekki.Gjaldf\u00e6r\u00f0ur tekjuskattur \u00ed rekstrarreikningi greinist \u00feannig:2024Hagna\u00f0ur fyrir tekjuskatt .......................................................................................6.635 Tekjuskattur mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall ............................................................21,00% 1.393 \u00d3skattskyldar tekjur vegna gangvir\u00f0isbreytinga ........................................................22,19%) ( 1.472)( A\u00f0rir li\u00f0ir ..............................................................................................................0,60%) ( 40)( Tekjuskattur \u00ed rekstrarreikningi ...............................................................................1,79%) ( 119)( 2023Hagna\u00f0ur fyrir tekjuskatt .......................................................................................5.288 Tekjuskattur mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall ............................................................20,00% 1.058 \u00d3skattskyldar tekjur vegna gangvir\u00f0isbreytinga ........................................................21,85%) ( 1.155)( A\u00f0rir li\u00f0ir ..............................................................................................................0,46%) ( 24)( Tekjuskattur \u00ed rekstrarreikningi ...............................................................................2,31%) ( 122)( 18. TekjuskattsskuldbindingTekjuskattsskuldbinding greinist \u00feannig:31.12.2024 31.12.2023 Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ........................................................................1.892 2.014 Tekjuskattur \u00e1rsins ................................................................................................119)( 122)( Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................1.773 1.892 Tekjuskattskuldbinding skiptist \u00feannig \u00e1 einstaka li\u00f0i:Fj\u00e1rfestingafasteignir og rekstrarfj\u00e1rmunir ...............................................................1.746 782 Frestun s\u00f6luhagna\u00f0ar um tvenn \u00e1ram\u00f3t ..................................................................61 1.117 Framvirkir samningar ............................................................................................12 17 Frestun gengismunar ............................................................................................14 18 A\u00f0rir li\u00f0ir ..............................................................................................................60)( 42)( Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................1.773 1.892 F\u00e9lagi\u00f0 hefur fresta\u00f0 skattlagningu s\u00f6luhagna\u00f0ar \u00e1ri\u00f0 2022. Fresta\u00f0ur s\u00f6luhagna\u00f0ur fr\u00e1 \u00e1rinu 2022 nemur 5.586millj.kr.\u00c1 \u00e1rinu 2023 fj\u00e1rfesti f\u00e9lagi\u00f0 \u00ed 55 \u00edb\u00fa\u00f0um \u00ed Stefnisvogi og \u00e1ri\u00f0 2024 fj\u00e1rfesti f\u00e9lagi\u00f0 \u00ed 50 \u00edb\u00fa\u00f0um til vi\u00f0b\u00f3tar \u00edStefnisvogi og var stofnver\u00f0 \u00feeirra f\u00e6rt ni\u00f0ur \u00e1 m\u00f3ti \u00e1\u00f0ur frestu\u00f0um s\u00f6luhagna\u00f0i.Tekjuskattur l\u00f6ga\u00f0ila h\u00e6kka\u00f0i t\u00edmabundi\u00f0 \u00ed 21% \u00e1ri\u00f0 2024 vegna tekna \u00feess \u00e1rs. Tekjuskattsskuldbinding f\u00e9lagsinser reiknu\u00f0 mi\u00f0a\u00f0 vi\u00f0 20% tekjuskattsshlutfall \u00fear sem allir li\u00f0ir tekjuskattskuldbindingar eru til lengri t\u00edma en eins\u00e1rs. 19. Fasteignamat og v\u00e1tryggingarver\u00f0V\u00e1tryggingarver\u00f0 fj\u00e1rfestingafasteigna nam \u00ed lok \u00e1rs 2024 samtals 7.605 m.kr. (2023: 3.534 m.kr.). Fasteignamatfj\u00e1rfestingafasteigna nam \u00ed lok \u00e1rs 2024 samtals 8.808 m.kr. (2023: 4.609 m.kr.). 20. Skammt\u00edmakr\u00f6furSkammt\u00edmakr\u00f6fur greinast \u00feannig:2024 2023Nafnver\u00f0 vi\u00f0skiptakrafna .......................................................................................20 36 Kr\u00f6fur \u00e1 hi\u00f0 opinbera ............................................................................................71 59 N\u00e6sta \u00e1rs afborgun langt\u00edmakrafna ........................................................................385 385 A\u00f0rar kr\u00f6fur .........................................................................................................107 40 Fyrirframgreiddur kostna\u00f0ur ..................................................................................22 50 A\u00f0rar skammt\u00edmakr\u00f6fur \u00ed lok \u00e1rsins .........................................................................605 570 H\u00e6gt er a\u00f0 finna frekari uppl\u00fdsingar um l\u00e1ns- og gengis\u00e1h\u00e6ttu og vir\u00f0isr\u00fdrnun (ni\u00f0urf\u00e6rslu) vi\u00f0skiptakrafna \u00edsk\u00fdringu um \u00e1h\u00e6ttust\u00fdringu (sk\u00fdring 3.3).21. Vaxtaberandi skuldir\u00deessi sk\u00fdring veitir uppl\u00fdsingar um samningsbundin l\u00e1nskj\u00f6r af l\u00e1nt\u00f6kum f\u00e9lagsins, sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i. Sk\u00fdring um \u00e1h\u00e6ttust\u00fdringu (sk\u00fdring 3) inniheldur frekari uppl\u00fdsingar um vaxta\u00e1h\u00e6ttu,gjaldmi\u00f0lagengis\u00e1h\u00e6ttu og lausafj\u00e1r\u00e1h\u00e6ttu.2024 2023Sta\u00f0a vaxtaberandi skulda 1.1. ...............................................................................8.442 2.515 L\u00e1ntaka \u00e1 \u00e1rinu .....................................................................................................4.112 6.198 Afborganir vaxtaberandi l\u00e1na .................................................................................( 269) ( 272)Breytingar tengdar fj\u00e1rm\u00f6gnunarhreyfingum ...........................................................3.843 5.927 Sta\u00f0a vaxtaberandi skulda 31.12. ...........................................................................12.285 8.442 Langt\u00edmaskuldir2024 2023Ver\u00f0trygg\u00f0 langt\u00edmal\u00e1n ISK vegna fj\u00e1rfestingafasteigna ............................................3.791 3.674 \u00d3ver\u00f0trygg\u00f0 langt\u00edmal\u00e1n ISK vegna fj\u00e1rfestingafasteigna ..........................................3.606 0 Samtals langt\u00edmaskuldir vegna fj\u00e1rfestingafasteigna .................................................7.397 3.674 \u00d3ver\u00f0trygg\u00f0 langt\u00edmal\u00e1n ISK .................................................................................1.915 1.764 Vaxtaberandi langt\u00edmaskuldir me\u00f0 n\u00e6sta \u00e1rs afborgunum ........................................9.311 5.438 N\u00e6sta \u00e1rs afborgun ..............................................................................................( 158) ( 147)Vaxtaberandi langt\u00edmaskuldir .................................................................................9.154 5.291 Skammt\u00edmaskuldirN\u00e6sta \u00e1rs afborgun langt\u00edmaskulda ........................................................................158 147 Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir ........................................................................2.973 2.292 Skammt\u00edmaskuldir \u00ed erlendum gjaldmi\u00f0lum ..............................................................0 712 Vaxtaberandi skammt\u00edmaskuldir ............................................................................3.131 3.151 Vaxtaberandi skuldir samtals ..................................................................................12.285 8.442 Skilm\u00e1lar vaxtaberandi skulda2024Lokagjalddagar Me\u00f0alvextir B\u00f3kf\u00e6rt ver\u00f0 Skuldir \u00ed \u00edslenskum kr\u00f3num:\u00d3ver\u00f0tr. langt\u00edmal\u00e1n .........................................................................2026 10,9% 5.521Ver\u00f0tr. langt\u00edmal\u00e1n ...........................................................................2027-28 5,4% 3.791\u00d3ver\u00f0tr. skammt\u00edmal\u00e1n .....................................................................2025 10,3% 2.973Vaxtaberandi skuldir samtals .......................................................................................................12.28521. Vaxtaberandi skuldir, frh.Afborganir langt\u00edmaskulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:2024 20232024 ....................................................................................................................0 147 2025 ....................................................................................................................158 1.911 2026 ....................................................................................................................5.694 147 2027 ....................................................................................................................409 147 2028 ....................................................................................................................3.050 147 S\u00ed\u00f0ar ...................................................................................................................0 2.938 Langt\u00edmaskuldir samtals, \u00fe.m.t. n\u00e6sta \u00e1rs afborganir ...............................................9.311 5.43822. A\u00f0rar skammt\u00edmaskuldirA\u00f0rar skammt\u00edmaskuldir greinast \u00feannig:2024 2023\u00d3greiddar launaskuldbindingar ...............................................................................150 98Vi\u00f0skiptaskuldir .....................................................................................................43 85Skuld vi\u00f0 r\u00edkissj\u00f3\u00f0 .................................................................................................25 14\u00ddmsar skammt\u00edmaskuldir .......................................................................................8 97A\u00f0rar skammt\u00edmaskuldir samtals ............................................................................226 29423. Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaSt\u00f3rir hluthafar, d\u00f3tturf\u00e9l\u00f6g, hlutdeildarf\u00e9l\u00f6g, stj\u00f3rnarmenn og lykilstj\u00f3rnendur auk f\u00e9laga \u00ed meirihlutaeigu \u00feessaraa\u00f0ila teljast vera tengdir a\u00f0ilar f\u00e9lagsins. Skilyr\u00f0i og skilm\u00e1lar vi\u00f0skiptanna voru samb\u00e6rileg og vi\u00f0 \u00f3tengda a\u00f0ila.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila 2024 2023Keyptar v\u00f6rur og \u00fej\u00f3nusta af tengdum f\u00e9l\u00f6gum .......................................................29 45Seldar v\u00f6rur og \u00fej\u00f3nusta til tengdra f\u00e9laga ..............................................................327 286Kr\u00f6fur \u00ed lok \u00e1rsins \u00e1 tengd f\u00e9l\u00f6g ..............................................................................131 33Vi\u00f0skiptaskuldir \u00ed lok \u00e1rsins vi\u00f0 tengd f\u00e9l\u00f6g ..............................................................53 40Langt\u00edmaskuldir \u00ed lok \u00e1rsins vi\u00f0 d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g ........................................2.499 1.465Skuldabr\u00e9f \u00fatgefin af d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum ..................................................1.788 812Laun stj\u00f3rnarStj\u00f3rnar- M\u00f3tframlag Fj\u00f6ldi hluta \u00ed2024laun \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1rslokBirna \u00d3sk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................................4 1- Gu\u00f0ni Rafn Eir\u00edksson, stj\u00f3rnarma\u00f0ur ...................................................5 1168J\u00f3n \u00c1sgeir J\u00f3hannesson, stj\u00f3rnarforma\u00f0ur ..........................................10 1279Nanna Bj\u00f6rk \u00c1sgr\u00edmsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...........................................5 1268Sigur\u00f0ur Kristinn Egilsson, varaforma\u00f0ur .............................................8 1- Samtals ...........................................................................................32 5Stj\u00f3rnar- M\u00f3tframlag Fj\u00f6ldi hluta \u00ed2023laun \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1rslokBirna \u00d3sk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................................4 1- Gu\u00f0bj\u00f6rg Hei\u00f0a Gu\u00f0mundsd\u00f3ttir, fv. stj\u00f3rnarma\u00f0ur .............................1 0- Gu\u00f0ni Rafn Eir\u00edksson, stj\u00f3rnarma\u00f0ur ...................................................5 1158J\u00f3n \u00c1sgeir J\u00f3hannesson, stj\u00f3rnarforma\u00f0ur ..........................................10 1251Nanna Bj\u00f6rk \u00c1sgr\u00edmsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...........................................5 1252Sigur\u00f0ur Kristinn Egilsson, varaforma\u00f0ur .............................................8 1- \u00de\u00f3rarinn Arnar S\u00e6varsson, fv. stj\u00f3rnarma\u00f0ur ......................................1 0- Samtals ...........................................................................................34 5Laun og hlunnindi framkv\u00e6mdastj\u00f3rnarForstj\u00f3ri f\u00e9lagsins, \u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, var me\u00f0 94 m.kr. \u00ed f\u00f6st laun og hlunnindi \u00e1 \u00e1rinu 2024 (2023: 78 m.kr.). Einskiptis- og \u00e1rangurstengdar grei\u00f0slur \u00e1 \u00e1rinu n\u00e1mu 41 m.kr. (2023: 90 m.kr.) og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 var 20 m.kr. (2023: 25,4 m.kr.) Forstj\u00f3ri \u00e1tti kaupr\u00e9tti a\u00f0 64 millj\u00f3num hluta \u00ed \u00e1rslok.24. \u00d6nnur m\u00e1lAthugun ESA\u00deann 14. okt\u00f3ber 2024 ger\u00f0i Eftirlitsstofnun EFTA (\u201eESA\u201c) athugun hj\u00e1 SKEL \u00e1 grundvelli \u00e1kv\u00f6r\u00f0unar ESA umathugun \u00e1 starfsemi Lyfjavals ehf. SKEL var lagalega skylt a\u00f0 gangast vi\u00f0 athuguninni sem framkv\u00e6md var \u00e1grundvelli \u00e1kv\u00f6r\u00f0unar Eftirlitsstofnunar EFTA (\u201eESA\u201c) \u00ed samr\u00e6mi vi\u00f0 4. mgr. 20. gr. II. kafla b\u00f3kunar 4 vi\u00f0 samningEFTA r\u00edkjanna um stofnun eftirlitsstofnunar og d\u00f3mt\u00f3ls. D\u00f3msni\u00f0ursta\u00f0a \u00ed m\u00e1li Marine Supply \u00deann 19. n\u00f3vember 2021 var kve\u00f0inn upp h\u00e9ra\u00f0sd\u00f3mur \u00ed Troms\u00f6 \u00ed Noregi \u00fear sem fallist var \u00e1 kr\u00f6fu Marine SupplyAS um sameiginlega b\u00f3taskyldu fyrrum stj\u00f3rnenda, P/F Magn og SKEL og f\u00e9laganna sj\u00e1lfra vegna meintra brota \u00e1tr\u00fana\u00f0aryfirl\u00fdsingu. D\u00f3minum var \u00e1fr\u00fdja\u00f0 til \u00e1fr\u00fdjunard\u00f3mst\u00f3ls sem v\u00edsa\u00f0i m\u00e1linu fr\u00e1 og sendi \u00fea\u00f0 aftur tilh\u00e9ra\u00f0sd\u00f3ms til l\u00f6gm\u00e6trar m\u00e1lsme\u00f0fer\u00f0ar. \u00cd jan\u00faar 2024 var kve\u00f0inn upp d\u00f3mur um a\u00f0 fyrrum stj\u00f3rnendur, P/FMagn og SKEL skyldi grei\u00f0a Marine Supply AS 2.660.132 NOK. Ni\u00f0urst\u00f6\u00f0u h\u00e9ra\u00f0sd\u00f3ms var \u00e1fr\u00fdja\u00f0 og \u00feann 24.jan\u00faar 2025 kva\u00f0 \u00e1fr\u00fdjunard\u00f3mst\u00f3ll upp d\u00f3m \u00fear sem komist var a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u a\u00f0 stefndu skyldu grei\u00f0aMarine Supply 910.000 NOK, auk vaxta. Stj\u00f3rnendatrygging n\u00e6r til kostna\u00f0ar SKEL vegna m\u00e1lsins og helmingsd\u00e6mdra b\u00f3ta til stofnanda. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfNotesAndOtherExplanatoryInformationExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__16": {
"value": "2.Samantekt \u00e1 mikilv\u00e6gum reikningsskilaa\u00f0fer\u00f0umHelstu reikningsskilaa\u00f0fer\u00f0ir sem nota\u00f0ar eru vi\u00f0 ger\u00f0 \u00feessa \u00e1rsreiknings eru settar fram h\u00e9r a\u00f0 ne\u00f0an. \u00deeim hefurveri\u00f0 beitt fyrir \u00f6ll \u00e1r sem s\u00fdnd eru, nema anna\u00f0 s\u00e9 teki\u00f0 fram. 2.1Grundv\u00f6llur reikningsskilanna\u00c1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur um uppl\u00fdsingar samkv\u00e6mt l\u00f6gum og reglum um \u00e1rsreikningaf\u00e9laga me\u00f0 skr\u00e1\u00f0 hlutabr\u00e9f. Reikningsskil f\u00e9lagsins byggja \u00e1 gangvir\u00f0i \u00ed gegnum rekstur.Ger\u00f0 \u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti oggefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda.Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabilisem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.2.2Framsetningar- og starfr\u00e6kslugjaldmi\u00f0ill\u00c1rsreikningurinn er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num (ISK), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Fj\u00e1rh\u00e6\u00f0ir erubirtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram.2.3 Fj\u00e1rm\u00e1lagerningar(a) FlokkunEignirSafni fj\u00e1reigna er st\u00fdrt og afkoma metin \u00e1 gangvir\u00f0isgrunni. F\u00e9lagi\u00f0 einbeitir s\u00e9r fyrst og fremst a\u00f0gangvir\u00f0isuppl\u00fdsingum og notar \u00fe\u00e6r uppl\u00fdsingar til a\u00f0 meta afkomu eignanna og taka \u00e1kvar\u00f0anir. F\u00e9lagi\u00f0 tilgreinirengin hlutabr\u00e9f \u00e1 gangvir\u00f0i \u00ed gegnum a\u00f0ra heildarafkomu. Skuldabr\u00e9faeignir f\u00e9lagsins eru a\u00f0 st\u00e6rstum hluta seljanlegar og skr\u00e1\u00f0ar \u00e1 ver\u00f0br\u00e9fam\u00f6rku\u00f0um og geta veri\u00f0keyptar og seldar eftir a\u00f0st\u00e6\u00f0um hverju sinni. \u00de\u00e6r eru keyptar \u00ed \u00feeim tilgangi a\u00f0 \u00e1vaxta lausaf\u00e9 og n\u00fdta t\u00e6kif\u00e6risem skapast geta \u00e1 marka\u00f0i frekar en a\u00f0 innheimta samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i. \u00dear af lei\u00f0andi eru fj\u00e1rfestingar \u00edskuldabr\u00e9fum metnar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning.Aflei\u00f0usamningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning. (b) Skr\u00e1ning, afskr\u00e1ning og matKaup og sala fj\u00e1rfestinga eru f\u00e6r\u00f0 \u00e1 vi\u00f0skiptadegi \u2013 dagsetningin sem f\u00e9lagi\u00f0 skuldbindur sig til a\u00f0 kaupa e\u00f0a seljafj\u00e1rfestinguna. Fj\u00e1reignir, fj\u00e1rskuldir og aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru upphaflega f\u00e6r\u00f0ar \u00e1gangvir\u00f0i. Vi\u00f0skiptakostna\u00f0ur er gjaldf\u00e6r\u00f0ur um lei\u00f0 og til hans er stofna\u00f0.Fj\u00e1reignir eru afskr\u00e1\u00f0ar \u00feegar r\u00e9ttur til a\u00f0 taka \u00e1 m\u00f3ti sj\u00f3\u00f0streymi \u00far fj\u00e1reignunum er li\u00f0inn e\u00f0a hefur veri\u00f0 flutturog f\u00e9lagi\u00f0 hefur flutt fr\u00e1 s\u00e9r \u00ed meginatri\u00f0um alla \u00e1h\u00e6ttu og \u00e1vinning af eignarhaldinu.Eftir upphaflega skr\u00e1ningu eru allar fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning metnar \u00e1 gangvir\u00f0i. Hagna\u00f0ur ogtap sem stafar af breytingum \u00e1 gangvir\u00f0i fj\u00e1reigna e\u00f0a fj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru settarfram \u00ed yfirliti yfir heildarafkomu undir li\u00f0num Gangvir\u00f0isbreytingar fj\u00e1reigna \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1hrifin koma fram.(c) Gangvir\u00f0ismatGangvir\u00f0i er \u00fea\u00f0 ver\u00f0 sem fengist fyrir a\u00f0 selja eign e\u00f0a aflei\u00f0ur \u00ed skipulegum vi\u00f0skiptum milli marka\u00f0sa\u00f0ila \u00e1matsdegi. Gangvir\u00f0i fj\u00e1reigna sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum marka\u00f0i er \u00e1kvar\u00f0a\u00f0 me\u00f0 matsa\u00f0fer\u00f0um. Sj\u00e1 n\u00e1nariumfj\u00f6llun um gangvir\u00f0ismat og matsa\u00f0fer\u00f0ir \u00ed sk\u00fdringu 3.2. (d) Tilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisinsTilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisins telst hafa \u00e1tt s\u00e9r sta\u00f0 \u00ed upphafi reikningsskilat\u00edmabilsins.(e) Fj\u00e1rfestingafasteignirVi\u00f0 \u00e1kv\u00f6r\u00f0un \u00e1 gangvir\u00f0i fj\u00e1rfestingafasteigna er byggt \u00e1 forsendum sem h\u00e1\u00f0ar eru mati stj\u00f3rnenda \u00e1 \u00fer\u00f3un \u00fdmissa\u00fe\u00e1tta \u00ed framt\u00ed\u00f0inni. Raunverulegt s\u00f6luver\u00f0 kann a\u00f0 ver\u00f0a fr\u00e1brug\u00f0i\u00f0 \u00feessu mati. Fj\u00e1rfestingafasteignir f\u00e9lagsins eru metnar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0legareikningsskilasta\u00f0la IAS 40 og IFRS 13. Allar fj\u00e1rfestingaeignir eru \u00ed \u00ferepi 2 \u00ed \u00ferepaflokkun sta\u00f0alsins. Gangvir\u00f0i fj\u00e1rfestingafasteigna er unni\u00f0 af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila og byggir \u00e1 marka\u00f0sver\u00f0sver\u00f0mati. Gangvir\u00f0i\u00f0 erbyggt \u00e1 gangvir\u00f0i samb\u00e6rilegra eigna (marka\u00f0sver\u00f0sn\u00e1lgun). Vir\u00f0ismat fr\u00e1 \u00f6\u00f0rum s\u00e9rfr\u00e6\u00f0ingi og n\u00fdjastafasteignamat var einnig nota\u00f0 til a\u00f0 sty\u00f0ja vi\u00f0 mat fj\u00e1rfestingafasteignanna. Vir\u00f0ismatsa\u00f0fer\u00f0in byggir \u00e1 mati, \u00fear sem horft er til s\u00f6luver\u00f0s samb\u00e6rilegra eigna. (f) A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og eru s\u00ed\u00f0an metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00d6nnur kr\u00f6fusta\u00f0aer geymd til innheimtu. \u00c1 hverjum uppgj\u00f6rsdegi skal f\u00e9lagi\u00f0 meta framlag \u00ed afskriftarreikning \u00e1 fj\u00e1rh\u00e6\u00f0 sem jafngilda v\u00e6ntanlegu \u00fatl\u00e1natapi\u00fat l\u00edft\u00edma kr\u00f6funnar ef \u00fatl\u00e1na\u00e1h\u00e6tta hefur aukist verulega fr\u00e1 upphaflegri skr\u00e1ningu. Hafi \u00fatl\u00e1na\u00e1h\u00e6ttan ekki aukistverulega \u00e1 uppgj\u00f6rsdegi fr\u00e1 upphaflegri skr\u00e1ningu skal framlagi\u00f0 jafngilda 12 m\u00e1na\u00f0a v\u00e6ntu \u00fatl\u00e1natapi. Verulegirfj\u00e1rhagserfi\u00f0leikar gagna\u00f0ila, l\u00edkur \u00e1 a\u00f0 m\u00f3ta\u00f0ili fari \u00ed gjald\u00ferot e\u00f0a fj\u00e1rhagslega endurskipulagningu og vanskil \u00e1grei\u00f0slum eru allt taldar vera v\u00edsbendingar um m\u00f6guleg \u00fatl\u00e1nat\u00f6p. Ef \u00fatl\u00e1na\u00e1h\u00e6ttan eykst a\u00f0 \u00fev\u00ed marki a\u00f0 f\u00e6ra \u00fearfkr\u00f6fu ni\u00f0ur \u00fe\u00e1 reiknast vaxtatekjur mi\u00f0a\u00f0 vi\u00f0 br\u00fatt\u00f3 b\u00f3kf\u00e6rt ver\u00f0 lei\u00f0r\u00e9tt fyrir ni\u00f0urf\u00e6rslu. Veruleg aukning \u00e1\u00fatl\u00e1na\u00e1h\u00e6ttu er skilgreind af stj\u00f3rnendum sem hvers kyns krafa sem er komin meira en 30 d\u00f6gum fram yfirgjalddaga. S\u00e9rhver krafa sem er komin meira en 90 d\u00f6gum eftir gjalddaga er var\u00fa\u00f0arf\u00e6r\u00f0.(g) J\u00f6fnun fj\u00e1rm\u00e1lagerningaFj\u00e1reignum og -skuldum er jafna\u00f0 saman og samanl\u00f6g\u00f0 fj\u00e1rh\u00e6\u00f0 f\u00e6r\u00f0 \u00ed efnahagsreikning \u00feegar lagalegur r\u00e9ttur tila\u00f0 jafna fj\u00e1rh\u00e6\u00f0unum er fyrir hendi og \u00e6tlunin er a\u00f0 gera upp vi\u00f0skiptin \u00e1 j\u00f6fnu\u00f0um grunni (net basis) e\u00f0a innleysaeignina og gera upp skuldina samt\u00edmis. Skuldaj\u00f6fnunarr\u00e9tturinn m\u00e1 ekki vera h\u00e1\u00f0ur atbur\u00f0um \u00ed framt\u00ed\u00f0inni og ver\u00f0ura\u00f0 vera til sta\u00f0ar \u00ed venjulegum rekstri og ef um vanskil e\u00f0a gjald\u00ferot f\u00e9lagsins e\u00f0a gagna\u00f0ila er a\u00f0 r\u00e6\u00f0a.(h) Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 n\u00e6r yfir innl\u00e1n \u00ed banka og a\u00f0rar skammt\u00edmafj\u00e1rfestingar \u00e1 virkum marka\u00f0i me\u00f0 gjalddaga innan \u00feriggja m\u00e1na\u00f0a e\u00f0a skemur.(i) Vaxtatekjur og vextir af fj\u00e1reignum f\u00e6r\u00f0um \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningVextir eru f\u00e6r\u00f0ir me\u00f0 a\u00f0fer\u00f0 virkra vaxta. Til vaxtatekna teljast vextir af handb\u00e6ru f\u00e9. Vextir af fj\u00e1reignum \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning innihalda vexti af skuldabr\u00e9fum.2.4 Ar\u00f0stekjurAr\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til grei\u00f0slu er sta\u00f0festur, l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur tengdur ar\u00f0inum renni til f\u00e9lagsins og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 ar\u00f0sins me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti.2.5 Vi\u00f0skiptakostna\u00f0urVi\u00f0skiptakostna\u00f0ur er kostna\u00f0ur sem fellur til vi\u00f0 a\u00f0 afla fj\u00e1reigna e\u00f0a fj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnumrekstrarreikning. \u00deau fela \u00ed s\u00e9r gj\u00f6ld og \u00fe\u00f3knanir sem greiddar eru til r\u00e1\u00f0gjafa, mi\u00f0lara og s\u00f6lua\u00f0ila.Vi\u00f0skiptakostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning sem kostna\u00f0ur \u00feegar til hans stofnast.2.6 Ve\u00f0Rei\u00f0uf\u00e9 sem f\u00e9lagi\u00f0 leggur fram a\u00f0 ve\u00f0i er flokka\u00f0 sem handb\u00e6rt f\u00e9 og tilgreint sem ve\u00f0sett rei\u00f0uf\u00e9 \u00ed sk\u00fdringu 12. 2.7 Skuldbindingar utan efnahagsF\u00e9lagi\u00f0 hefur gert samninga me\u00f0 s\u00f6lur\u00e9ttum \u00fear sem krafa getur myndast \u00e1 SKEL a\u00f0 kaupa eignir af m\u00f3ta\u00f0ilas\u00ednum. Skuldbindingunum er haldi\u00f0 utan efnahags \u00fear sem \u00f3v\u00edst er a\u00f0 til \u00feeirra komi. Einnig hefur f\u00e9lagi\u00f0 gengist \u00ed\u00e1byrg\u00f0 vegna leigu \u00e1 h\u00fasn\u00e6\u00f0i eins d\u00f3tturf\u00e9lags. Heildarfj\u00e1rh\u00e6\u00f0 skuldbindinga utan efnahags er a\u00f0 finna \u00ed sk\u00fdringu3.1.2.2.8 Starfs\u00fe\u00e6ttirStj\u00f3rnendur skilgreina f\u00e9lagi\u00f0 sem einn starfs\u00fe\u00e1tt og birtir f\u00e9lagi\u00f0 \u00fev\u00ed ekki starfs\u00fe\u00e1ttayfirlit.2.9 Starfskj\u00f6r og kaupr\u00e9ttarsamningarF\u00e9lagi\u00f0 grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. F\u00e9lagi\u00f0 ber enga \u00e1byrg\u00f0\u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa og launatengdra gjalda eftir \u00fev\u00edsem \u00feau falla til.Gangvir\u00f0i kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn er meti\u00f0 \u00e1 samningsdegi og ver\u00f0ur gjaldf\u00e6rt me\u00f0al launa oglaunatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem starfsmennirnir \u00e1vinna s\u00e9r kaupr\u00e9tti. M\u00f3tf\u00e6rsla er f\u00e6r\u00f0 \u00e1 s\u00e9rstakan li\u00f0 me\u00f0aleigin fj\u00e1r. \u00c1rleg gjaldf\u00e6rsla er lei\u00f0r\u00e9tt me\u00f0 tilliti til fj\u00f6lda kaupr\u00e9tta sem v\u00e6nst er a\u00f0 \u00e1vinnast. Gangvir\u00f0ikaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1matsdegi, gengi \u00ed kaupr\u00e9ttarsamningum, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa, gildist\u00edma samninganna, v\u00e6ntar ar\u00f0grei\u00f0slurog \u00e1h\u00e6ttulausa vexti (byggt \u00e1 r\u00edkisver\u00f0br\u00e9fum).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__18": {
"value": "2.1Grundv\u00f6llur reikningsskilanna\u00c1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur um uppl\u00fdsingar samkv\u00e6mt l\u00f6gum og reglum um \u00e1rsreikningaf\u00e9laga me\u00f0 skr\u00e1\u00f0 hlutabr\u00e9f. Reikningsskil f\u00e9lagsins byggja \u00e1 gangvir\u00f0i \u00ed gegnum rekstur.Ger\u00f0 \u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti oggefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda.Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabilisem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__17": {
"value": "2.1Grundv\u00f6llur reikningsskilanna\u00c1rsreikningur f\u00e9lagsins er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur um uppl\u00fdsingar samkv\u00e6mt l\u00f6gum og reglum um \u00e1rsreikningaf\u00e9laga me\u00f0 skr\u00e1\u00f0 hlutabr\u00e9f. Reikningsskil f\u00e9lagsins byggja \u00e1 gangvir\u00f0i \u00ed gegnum rekstur.Ger\u00f0 \u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti oggefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda.Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabilisem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__19": {
"value": "2.2Framsetningar- og starfr\u00e6kslugjaldmi\u00f0ill\u00c1rsreikningurinn er ger\u00f0ur og birtur \u00ed \u00edslenskum kr\u00f3num (ISK), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Fj\u00e1rh\u00e6\u00f0ir erubirtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__21": {
"value": "2.3 Fj\u00e1rm\u00e1lagerningar(a) FlokkunEignirSafni fj\u00e1reigna er st\u00fdrt og afkoma metin \u00e1 gangvir\u00f0isgrunni. F\u00e9lagi\u00f0 einbeitir s\u00e9r fyrst og fremst a\u00f0gangvir\u00f0isuppl\u00fdsingum og notar \u00fe\u00e6r uppl\u00fdsingar til a\u00f0 meta afkomu eignanna og taka \u00e1kvar\u00f0anir. F\u00e9lagi\u00f0 tilgreinirengin hlutabr\u00e9f \u00e1 gangvir\u00f0i \u00ed gegnum a\u00f0ra heildarafkomu. Skuldabr\u00e9faeignir f\u00e9lagsins eru a\u00f0 st\u00e6rstum hluta seljanlegar og skr\u00e1\u00f0ar \u00e1 ver\u00f0br\u00e9fam\u00f6rku\u00f0um og geta veri\u00f0keyptar og seldar eftir a\u00f0st\u00e6\u00f0um hverju sinni. \u00de\u00e6r eru keyptar \u00ed \u00feeim tilgangi a\u00f0 \u00e1vaxta lausaf\u00e9 og n\u00fdta t\u00e6kif\u00e6risem skapast geta \u00e1 marka\u00f0i frekar en a\u00f0 innheimta samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i. \u00dear af lei\u00f0andi eru fj\u00e1rfestingar \u00edskuldabr\u00e9fum metnar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning.Aflei\u00f0usamningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning. (b) Skr\u00e1ning, afskr\u00e1ning og matKaup og sala fj\u00e1rfestinga eru f\u00e6r\u00f0 \u00e1 vi\u00f0skiptadegi \u2013 dagsetningin sem f\u00e9lagi\u00f0 skuldbindur sig til a\u00f0 kaupa e\u00f0a seljafj\u00e1rfestinguna. Fj\u00e1reignir, fj\u00e1rskuldir og aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru upphaflega f\u00e6r\u00f0ar \u00e1gangvir\u00f0i. Vi\u00f0skiptakostna\u00f0ur er gjaldf\u00e6r\u00f0ur um lei\u00f0 og til hans er stofna\u00f0.Fj\u00e1reignir eru afskr\u00e1\u00f0ar \u00feegar r\u00e9ttur til a\u00f0 taka \u00e1 m\u00f3ti sj\u00f3\u00f0streymi \u00far fj\u00e1reignunum er li\u00f0inn e\u00f0a hefur veri\u00f0 flutturog f\u00e9lagi\u00f0 hefur flutt fr\u00e1 s\u00e9r \u00ed meginatri\u00f0um alla \u00e1h\u00e6ttu og \u00e1vinning af eignarhaldinu.Eftir upphaflega skr\u00e1ningu eru allar fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning metnar \u00e1 gangvir\u00f0i. Hagna\u00f0ur ogtap sem stafar af breytingum \u00e1 gangvir\u00f0i fj\u00e1reigna e\u00f0a fj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru settarfram \u00ed yfirliti yfir heildarafkomu undir li\u00f0num Gangvir\u00f0isbreytingar fj\u00e1reigna \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1hrifin koma fram.(c) Gangvir\u00f0ismatGangvir\u00f0i er \u00fea\u00f0 ver\u00f0 sem fengist fyrir a\u00f0 selja eign e\u00f0a aflei\u00f0ur \u00ed skipulegum vi\u00f0skiptum milli marka\u00f0sa\u00f0ila \u00e1matsdegi. Gangvir\u00f0i fj\u00e1reigna sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum marka\u00f0i er \u00e1kvar\u00f0a\u00f0 me\u00f0 matsa\u00f0fer\u00f0um. Sj\u00e1 n\u00e1nariumfj\u00f6llun um gangvir\u00f0ismat og matsa\u00f0fer\u00f0ir \u00ed sk\u00fdringu 3.2. (d) Tilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisinsTilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisins telst hafa \u00e1tt s\u00e9r sta\u00f0 \u00ed upphafi reikningsskilat\u00edmabilsins.(e) Fj\u00e1rfestingafasteignirVi\u00f0 \u00e1kv\u00f6r\u00f0un \u00e1 gangvir\u00f0i fj\u00e1rfestingafasteigna er byggt \u00e1 forsendum sem h\u00e1\u00f0ar eru mati stj\u00f3rnenda \u00e1 \u00fer\u00f3un \u00fdmissa\u00fe\u00e1tta \u00ed framt\u00ed\u00f0inni. Raunverulegt s\u00f6luver\u00f0 kann a\u00f0 ver\u00f0a fr\u00e1brug\u00f0i\u00f0 \u00feessu mati. Fj\u00e1rfestingafasteignir f\u00e9lagsins eru metnar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0legareikningsskilasta\u00f0la IAS 40 og IFRS 13. Allar fj\u00e1rfestingaeignir eru \u00ed \u00ferepi 2 \u00ed \u00ferepaflokkun sta\u00f0alsins. Gangvir\u00f0i fj\u00e1rfestingafasteigna er unni\u00f0 af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila og byggir \u00e1 marka\u00f0sver\u00f0sver\u00f0mati. Gangvir\u00f0i\u00f0 erbyggt \u00e1 gangvir\u00f0i samb\u00e6rilegra eigna (marka\u00f0sver\u00f0sn\u00e1lgun). Vir\u00f0ismat fr\u00e1 \u00f6\u00f0rum s\u00e9rfr\u00e6\u00f0ingi og n\u00fdjastafasteignamat var einnig nota\u00f0 til a\u00f0 sty\u00f0ja vi\u00f0 mat fj\u00e1rfestingafasteignanna. Vir\u00f0ismatsa\u00f0fer\u00f0in byggir \u00e1 mati, \u00fear sem horft er til s\u00f6luver\u00f0s samb\u00e6rilegra eigna. (f) A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og eru s\u00ed\u00f0an metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00d6nnur kr\u00f6fusta\u00f0aer geymd til innheimtu. \u00c1 hverjum uppgj\u00f6rsdegi skal f\u00e9lagi\u00f0 meta framlag \u00ed afskriftarreikning \u00e1 fj\u00e1rh\u00e6\u00f0 sem jafngilda v\u00e6ntanlegu \u00fatl\u00e1natapi\u00fat l\u00edft\u00edma kr\u00f6funnar ef \u00fatl\u00e1na\u00e1h\u00e6tta hefur aukist verulega fr\u00e1 upphaflegri skr\u00e1ningu. Hafi \u00fatl\u00e1na\u00e1h\u00e6ttan ekki aukistverulega \u00e1 uppgj\u00f6rsdegi fr\u00e1 upphaflegri skr\u00e1ningu skal framlagi\u00f0 jafngilda 12 m\u00e1na\u00f0a v\u00e6ntu \u00fatl\u00e1natapi. Verulegirfj\u00e1rhagserfi\u00f0leikar gagna\u00f0ila, l\u00edkur \u00e1 a\u00f0 m\u00f3ta\u00f0ili fari \u00ed gjald\u00ferot e\u00f0a fj\u00e1rhagslega endurskipulagningu og vanskil \u00e1grei\u00f0slum eru allt taldar vera v\u00edsbendingar um m\u00f6guleg \u00fatl\u00e1nat\u00f6p. Ef \u00fatl\u00e1na\u00e1h\u00e6ttan eykst a\u00f0 \u00fev\u00ed marki a\u00f0 f\u00e6ra \u00fearfkr\u00f6fu ni\u00f0ur \u00fe\u00e1 reiknast vaxtatekjur mi\u00f0a\u00f0 vi\u00f0 br\u00fatt\u00f3 b\u00f3kf\u00e6rt ver\u00f0 lei\u00f0r\u00e9tt fyrir ni\u00f0urf\u00e6rslu. Veruleg aukning \u00e1\u00fatl\u00e1na\u00e1h\u00e6ttu er skilgreind af stj\u00f3rnendum sem hvers kyns krafa sem er komin meira en 30 d\u00f6gum fram yfirgjalddaga. S\u00e9rhver krafa sem er komin meira en 90 d\u00f6gum eftir gjalddaga er var\u00fa\u00f0arf\u00e6r\u00f0.(g) J\u00f6fnun fj\u00e1rm\u00e1lagerningaFj\u00e1reignum og -skuldum er jafna\u00f0 saman og samanl\u00f6g\u00f0 fj\u00e1rh\u00e6\u00f0 f\u00e6r\u00f0 \u00ed efnahagsreikning \u00feegar lagalegur r\u00e9ttur tila\u00f0 jafna fj\u00e1rh\u00e6\u00f0unum er fyrir hendi og \u00e6tlunin er a\u00f0 gera upp vi\u00f0skiptin \u00e1 j\u00f6fnu\u00f0um grunni (net basis) e\u00f0a innleysaeignina og gera upp skuldina samt\u00edmis. Skuldaj\u00f6fnunarr\u00e9tturinn m\u00e1 ekki vera h\u00e1\u00f0ur atbur\u00f0um \u00ed framt\u00ed\u00f0inni og ver\u00f0ura\u00f0 vera til sta\u00f0ar \u00ed venjulegum rekstri og ef um vanskil e\u00f0a gjald\u00ferot f\u00e9lagsins e\u00f0a gagna\u00f0ila er a\u00f0 r\u00e6\u00f0a.(h) Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 n\u00e6r yfir innl\u00e1n \u00ed banka og a\u00f0rar skammt\u00edmafj\u00e1rfestingar \u00e1 virkum marka\u00f0i me\u00f0 gjalddaga innan \u00feriggja m\u00e1na\u00f0a e\u00f0a skemur.(i) Vaxtatekjur og vextir af fj\u00e1reignum f\u00e6r\u00f0um \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningVextir eru f\u00e6r\u00f0ir me\u00f0 a\u00f0fer\u00f0 virkra vaxta. Til vaxtatekna teljast vextir af handb\u00e6ru f\u00e9. Vextir af fj\u00e1reignum \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning innihalda vexti af skuldabr\u00e9fum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__20": {
"value": "2.3 Fj\u00e1rm\u00e1lagerningar(a) FlokkunEignirSafni fj\u00e1reigna er st\u00fdrt og afkoma metin \u00e1 gangvir\u00f0isgrunni. F\u00e9lagi\u00f0 einbeitir s\u00e9r fyrst og fremst a\u00f0gangvir\u00f0isuppl\u00fdsingum og notar \u00fe\u00e6r uppl\u00fdsingar til a\u00f0 meta afkomu eignanna og taka \u00e1kvar\u00f0anir. F\u00e9lagi\u00f0 tilgreinirengin hlutabr\u00e9f \u00e1 gangvir\u00f0i \u00ed gegnum a\u00f0ra heildarafkomu. Skuldabr\u00e9faeignir f\u00e9lagsins eru a\u00f0 st\u00e6rstum hluta seljanlegar og skr\u00e1\u00f0ar \u00e1 ver\u00f0br\u00e9fam\u00f6rku\u00f0um og geta veri\u00f0keyptar og seldar eftir a\u00f0st\u00e6\u00f0um hverju sinni. \u00de\u00e6r eru keyptar \u00ed \u00feeim tilgangi a\u00f0 \u00e1vaxta lausaf\u00e9 og n\u00fdta t\u00e6kif\u00e6risem skapast geta \u00e1 marka\u00f0i frekar en a\u00f0 innheimta samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i. \u00dear af lei\u00f0andi eru fj\u00e1rfestingar \u00edskuldabr\u00e9fum metnar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning.Aflei\u00f0usamningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning. (b) Skr\u00e1ning, afskr\u00e1ning og matKaup og sala fj\u00e1rfestinga eru f\u00e6r\u00f0 \u00e1 vi\u00f0skiptadegi \u2013 dagsetningin sem f\u00e9lagi\u00f0 skuldbindur sig til a\u00f0 kaupa e\u00f0a seljafj\u00e1rfestinguna. Fj\u00e1reignir, fj\u00e1rskuldir og aflei\u00f0ur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru upphaflega f\u00e6r\u00f0ar \u00e1gangvir\u00f0i. Vi\u00f0skiptakostna\u00f0ur er gjaldf\u00e6r\u00f0ur um lei\u00f0 og til hans er stofna\u00f0.Fj\u00e1reignir eru afskr\u00e1\u00f0ar \u00feegar r\u00e9ttur til a\u00f0 taka \u00e1 m\u00f3ti sj\u00f3\u00f0streymi \u00far fj\u00e1reignunum er li\u00f0inn e\u00f0a hefur veri\u00f0 flutturog f\u00e9lagi\u00f0 hefur flutt fr\u00e1 s\u00e9r \u00ed meginatri\u00f0um alla \u00e1h\u00e6ttu og \u00e1vinning af eignarhaldinu.Eftir upphaflega skr\u00e1ningu eru allar fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning metnar \u00e1 gangvir\u00f0i. Hagna\u00f0ur ogtap sem stafar af breytingum \u00e1 gangvir\u00f0i fj\u00e1reigna e\u00f0a fj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru settarfram \u00ed yfirliti yfir heildarafkomu undir li\u00f0num Gangvir\u00f0isbreytingar fj\u00e1reigna \u00e1 \u00fev\u00ed t\u00edmabili sem \u00e1hrifin koma fram.(c) Gangvir\u00f0ismatGangvir\u00f0i er \u00fea\u00f0 ver\u00f0 sem fengist fyrir a\u00f0 selja eign e\u00f0a aflei\u00f0ur \u00ed skipulegum vi\u00f0skiptum milli marka\u00f0sa\u00f0ila \u00e1matsdegi. Gangvir\u00f0i fj\u00e1reigna sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum marka\u00f0i er \u00e1kvar\u00f0a\u00f0 me\u00f0 matsa\u00f0fer\u00f0um. Sj\u00e1 n\u00e1nariumfj\u00f6llun um gangvir\u00f0ismat og matsa\u00f0fer\u00f0ir \u00ed sk\u00fdringu 3.2. (d) Tilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisinsTilf\u00e6rslur \u00e1 milli stiga gangvir\u00f0isstigveldisins telst hafa \u00e1tt s\u00e9r sta\u00f0 \u00ed upphafi reikningsskilat\u00edmabilsins.(e) Fj\u00e1rfestingafasteignirVi\u00f0 \u00e1kv\u00f6r\u00f0un \u00e1 gangvir\u00f0i fj\u00e1rfestingafasteigna er byggt \u00e1 forsendum sem h\u00e1\u00f0ar eru mati stj\u00f3rnenda \u00e1 \u00fer\u00f3un \u00fdmissa\u00fe\u00e1tta \u00ed framt\u00ed\u00f0inni. Raunverulegt s\u00f6luver\u00f0 kann a\u00f0 ver\u00f0a fr\u00e1brug\u00f0i\u00f0 \u00feessu mati. Fj\u00e1rfestingafasteignir f\u00e9lagsins eru metnar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0legareikningsskilasta\u00f0la IAS 40 og IFRS 13. Allar fj\u00e1rfestingaeignir eru \u00ed \u00ferepi 2 \u00ed \u00ferepaflokkun sta\u00f0alsins. Gangvir\u00f0i fj\u00e1rfestingafasteigna er unni\u00f0 af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila og byggir \u00e1 marka\u00f0sver\u00f0sver\u00f0mati. Gangvir\u00f0i\u00f0 erbyggt \u00e1 gangvir\u00f0i samb\u00e6rilegra eigna (marka\u00f0sver\u00f0sn\u00e1lgun). Vir\u00f0ismat fr\u00e1 \u00f6\u00f0rum s\u00e9rfr\u00e6\u00f0ingi og n\u00fdjastafasteignamat var einnig nota\u00f0 til a\u00f0 sty\u00f0ja vi\u00f0 mat fj\u00e1rfestingafasteignanna. Vir\u00f0ismatsa\u00f0fer\u00f0in byggir \u00e1 mati, \u00fear sem horft er til s\u00f6luver\u00f0s samb\u00e6rilegra eigna. (f) A\u00f0rar kr\u00f6furA\u00f0rar kr\u00f6fur eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i og eru s\u00ed\u00f0an metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. \u00d6nnur kr\u00f6fusta\u00f0aer geymd til innheimtu. \u00c1 hverjum uppgj\u00f6rsdegi skal f\u00e9lagi\u00f0 meta framlag \u00ed afskriftarreikning \u00e1 fj\u00e1rh\u00e6\u00f0 sem jafngilda v\u00e6ntanlegu \u00fatl\u00e1natapi\u00fat l\u00edft\u00edma kr\u00f6funnar ef \u00fatl\u00e1na\u00e1h\u00e6tta hefur aukist verulega fr\u00e1 upphaflegri skr\u00e1ningu. Hafi \u00fatl\u00e1na\u00e1h\u00e6ttan ekki aukistverulega \u00e1 uppgj\u00f6rsdegi fr\u00e1 upphaflegri skr\u00e1ningu skal framlagi\u00f0 jafngilda 12 m\u00e1na\u00f0a v\u00e6ntu \u00fatl\u00e1natapi. Verulegirfj\u00e1rhagserfi\u00f0leikar gagna\u00f0ila, l\u00edkur \u00e1 a\u00f0 m\u00f3ta\u00f0ili fari \u00ed gjald\u00ferot e\u00f0a fj\u00e1rhagslega endurskipulagningu og vanskil \u00e1grei\u00f0slum eru allt taldar vera v\u00edsbendingar um m\u00f6guleg \u00fatl\u00e1nat\u00f6p. Ef \u00fatl\u00e1na\u00e1h\u00e6ttan eykst a\u00f0 \u00fev\u00ed marki a\u00f0 f\u00e6ra \u00fearfkr\u00f6fu ni\u00f0ur \u00fe\u00e1 reiknast vaxtatekjur mi\u00f0a\u00f0 vi\u00f0 br\u00fatt\u00f3 b\u00f3kf\u00e6rt ver\u00f0 lei\u00f0r\u00e9tt fyrir ni\u00f0urf\u00e6rslu. Veruleg aukning \u00e1\u00fatl\u00e1na\u00e1h\u00e6ttu er skilgreind af stj\u00f3rnendum sem hvers kyns krafa sem er komin meira en 30 d\u00f6gum fram yfirgjalddaga. S\u00e9rhver krafa sem er komin meira en 90 d\u00f6gum eftir gjalddaga er var\u00fa\u00f0arf\u00e6r\u00f0.(g) J\u00f6fnun fj\u00e1rm\u00e1lagerningaFj\u00e1reignum og -skuldum er jafna\u00f0 saman og samanl\u00f6g\u00f0 fj\u00e1rh\u00e6\u00f0 f\u00e6r\u00f0 \u00ed efnahagsreikning \u00feegar lagalegur r\u00e9ttur tila\u00f0 jafna fj\u00e1rh\u00e6\u00f0unum er fyrir hendi og \u00e6tlunin er a\u00f0 gera upp vi\u00f0skiptin \u00e1 j\u00f6fnu\u00f0um grunni (net basis) e\u00f0a innleysaeignina og gera upp skuldina samt\u00edmis. Skuldaj\u00f6fnunarr\u00e9tturinn m\u00e1 ekki vera h\u00e1\u00f0ur atbur\u00f0um \u00ed framt\u00ed\u00f0inni og ver\u00f0ura\u00f0 vera til sta\u00f0ar \u00ed venjulegum rekstri og ef um vanskil e\u00f0a gjald\u00ferot f\u00e9lagsins e\u00f0a gagna\u00f0ila er a\u00f0 r\u00e6\u00f0a.(h) Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 n\u00e6r yfir innl\u00e1n \u00ed banka og a\u00f0rar skammt\u00edmafj\u00e1rfestingar \u00e1 virkum marka\u00f0i me\u00f0 gjalddaga innan \u00feriggja m\u00e1na\u00f0a e\u00f0a skemur.(i) Vaxtatekjur og vextir af fj\u00e1reignum f\u00e6r\u00f0um \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningVextir eru f\u00e6r\u00f0ir me\u00f0 a\u00f0fer\u00f0 virkra vaxta. Til vaxtatekna teljast vextir af handb\u00e6ru f\u00e9. Vextir af fj\u00e1reignum \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning innihalda vexti af skuldabr\u00e9fum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__9": {
"value": "SKEL fj\u00e1rfestingaf\u00e9lag hf",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__8": {
"value": "SKEL fj\u00e1rfestingaf\u00e9lag hf",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__7": {
"value": "SKEL fj\u00e1rfestingaf\u00e9lag hf",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__10": {
"value": "hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__13": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__12": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__11": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__14": {
"value": "Bjargargata1, 102 Reykjav\u00edk.",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__15": {
"value": "Tilgangur f\u00e9lagsins er a\u00f0 starfa sem fj\u00e1rfestingaf\u00e9lag, \u00fe.e. a\u00f0 \u00e1vaxta f\u00e9 sem hluthafar hafa bundi\u00f0 \u00ed starfseminni me\u00f0fj\u00e1rfestingum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__22": {
"value": "2.4 Ar\u00f0stekjurAr\u00f0stekjur eru f\u00e6r\u00f0ar \u00feegar r\u00e9ttur til grei\u00f0slu er sta\u00f0festur, l\u00edklegt er a\u00f0 efnahagslegur \u00e1vinningur tengdur ar\u00f0inum renni til f\u00e9lagsins og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 ar\u00f0sins me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__23": {
"value": "2.5 Vi\u00f0skiptakostna\u00f0urVi\u00f0skiptakostna\u00f0ur er kostna\u00f0ur sem fellur til vi\u00f0 a\u00f0 afla fj\u00e1reigna e\u00f0a fj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnumrekstrarreikning. \u00deau fela \u00ed s\u00e9r gj\u00f6ld og \u00fe\u00f3knanir sem greiddar eru til r\u00e1\u00f0gjafa, mi\u00f0lara og s\u00f6lua\u00f0ila.Vi\u00f0skiptakostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning sem kostna\u00f0ur \u00feegar til hans stofnast.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__25": {
"value": "2.6 Ve\u00f0Rei\u00f0uf\u00e9 sem f\u00e9lagi\u00f0 leggur fram a\u00f0 ve\u00f0i er flokka\u00f0 sem handb\u00e6rt f\u00e9 og tilgreint sem ve\u00f0sett rei\u00f0uf\u00e9 \u00ed sk\u00fdringu 12.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCollateralExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__24": {
"value": "2.6 Ve\u00f0Rei\u00f0uf\u00e9 sem f\u00e9lagi\u00f0 leggur fram a\u00f0 ve\u00f0i er flokka\u00f0 sem handb\u00e6rt f\u00e9 og tilgreint sem ve\u00f0sett rei\u00f0uf\u00e9 \u00ed sk\u00fdringu 12.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__26": {
"value": "2.7 Skuldbindingar utan efnahagsF\u00e9lagi\u00f0 hefur gert samninga me\u00f0 s\u00f6lur\u00e9ttum \u00fear sem krafa getur myndast \u00e1 SKEL a\u00f0 kaupa eignir af m\u00f3ta\u00f0ilas\u00ednum. Skuldbindingunum er haldi\u00f0 utan efnahags \u00fear sem \u00f3v\u00edst er a\u00f0 til \u00feeirra komi. Einnig hefur f\u00e9lagi\u00f0 gengist \u00ed\u00e1byrg\u00f0 vegna leigu \u00e1 h\u00fasn\u00e6\u00f0i eins d\u00f3tturf\u00e9lags. Heildarfj\u00e1rh\u00e6\u00f0 skuldbindinga utan efnahags er a\u00f0 finna \u00ed sk\u00fdringu3.1.2.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__27": {
"value": "2.8 Starfs\u00fe\u00e6ttirStj\u00f3rnendur skilgreina f\u00e9lagi\u00f0 sem einn starfs\u00fe\u00e1tt og birtir f\u00e9lagi\u00f0 \u00fev\u00ed ekki starfs\u00fe\u00e1ttayfirlit.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__29": {
"value": "2.9 Starfskj\u00f6r og kaupr\u00e9ttarsamningarF\u00e9lagi\u00f0 grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. F\u00e9lagi\u00f0 ber enga \u00e1byrg\u00f0\u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa og launatengdra gjalda eftir \u00fev\u00edsem \u00feau falla til.Gangvir\u00f0i kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn er meti\u00f0 \u00e1 samningsdegi og ver\u00f0ur gjaldf\u00e6rt me\u00f0al launa oglaunatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem starfsmennirnir \u00e1vinna s\u00e9r kaupr\u00e9tti. M\u00f3tf\u00e6rsla er f\u00e6r\u00f0 \u00e1 s\u00e9rstakan li\u00f0 me\u00f0aleigin fj\u00e1r. \u00c1rleg gjaldf\u00e6rsla er lei\u00f0r\u00e9tt me\u00f0 tilliti til fj\u00f6lda kaupr\u00e9tta sem v\u00e6nst er a\u00f0 \u00e1vinnast. Gangvir\u00f0ikaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1matsdegi, gengi \u00ed kaupr\u00e9ttarsamningum, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa, gildist\u00edma samninganna, v\u00e6ntar ar\u00f0grei\u00f0slurog \u00e1h\u00e6ttulausa vexti (byggt \u00e1 r\u00edkisver\u00f0br\u00e9fum).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__28": {
"value": "2.9 Starfskj\u00f6r og kaupr\u00e9ttarsamningarF\u00e9lagi\u00f0 grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. F\u00e9lagi\u00f0 ber enga \u00e1byrg\u00f0\u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa og launatengdra gjalda eftir \u00fev\u00edsem \u00feau falla til.Gangvir\u00f0i kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn er meti\u00f0 \u00e1 samningsdegi og ver\u00f0ur gjaldf\u00e6rt me\u00f0al launa oglaunatengdra gjalda \u00e1 \u00fev\u00ed t\u00edmabili sem starfsmennirnir \u00e1vinna s\u00e9r kaupr\u00e9tti. M\u00f3tf\u00e6rsla er f\u00e6r\u00f0 \u00e1 s\u00e9rstakan li\u00f0 me\u00f0aleigin fj\u00e1r. \u00c1rleg gjaldf\u00e6rsla er lei\u00f0r\u00e9tt me\u00f0 tilliti til fj\u00f6lda kaupr\u00e9tta sem v\u00e6nst er a\u00f0 \u00e1vinnast. Gangvir\u00f0ikaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes a\u00f0fer\u00f0inni. Vi\u00f0 mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1matsdegi, gengi \u00ed kaupr\u00e9ttarsamningum, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa, gildist\u00edma samninganna, v\u00e6ntar ar\u00f0grei\u00f0slurog \u00e1h\u00e6ttulausa vexti (byggt \u00e1 r\u00edkisver\u00f0br\u00e9fum).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__30": {
"value": "3. Fj\u00e1rhagsleg \u00e1h\u00e6tta3.1 Fj\u00e1rhagslegir \u00e1h\u00e6ttu\u00fe\u00e6ttirStarfsemi f\u00e9lagsins er \u00fatsett fyrir margv\u00edslegri fj\u00e1rhags\u00e1h\u00e6ttu: marka\u00f0s\u00e1h\u00e6ttu (\u00fear \u00e1 me\u00f0al ver\u00f0\u00e1h\u00e6ttu,gjaldeyris\u00e1h\u00e6ttu og vaxta\u00e1h\u00e6ttu), lausafj\u00e1r\u00e1h\u00e6ttu og \u00fatl\u00e1na\u00e1h\u00e6ttu. Stj\u00f3rn og stj\u00f3rnendur SKEL leitast vi\u00f0 a\u00f0 vi\u00f0halda g\u00f3\u00f0u eftirlitsumhverfi me\u00f0 skjalfestum stefnum, reglum ogverklagsferlum. Me\u00f0 \u00feeim h\u00e6tti er trygg\u00f0 skilvirkni \u00ed starfsemi f\u00e9lagsins, \u00e1rei\u00f0anleiki uppl\u00fdsinga og hl\u00edtni vi\u00f0 l\u00f6g.Forstj\u00f3ri og fj\u00e1rm\u00e1lastj\u00f3ri bera \u00e1byrg\u00f0 \u00e1 greiningu og mati \u00e1 fj\u00e1rhagslegum og rekstrarlegum \u00e1h\u00e6ttum f\u00e9lagsins.\u00deeir taka ennfremur virkan \u00fe\u00e1tt \u00ed m\u00f3tun \u00e1h\u00e6ttustefnu og \u00e1h\u00e6ttuvilja f\u00e9lagsins. Hj\u00e1 f\u00e9laginu starfar ekki s\u00e9rstakur\u00e1h\u00e6ttustj\u00f3ri. \u00de\u00e1 eru m\u00e1na\u00f0arlegir fundir haldnir me\u00f0 stj\u00f3rn \u00fear sem stj\u00f3rn er uppl\u00fdst um helstu \u00e1h\u00e6ttu\u00fe\u00e6tti \u00edrekstri f\u00e9lagsins hverju sinni. Stj\u00f3rn og stj\u00f3rnendur geta me\u00f0 \u00feeim h\u00e6tti brug\u00f0ist t\u00edmanlega vi\u00f0 \u00e1h\u00e6ttum sem ste\u00f0jaa\u00f0. Endursko\u00f0unarnefnd hefur eftirlit me\u00f0 \u00fev\u00ed a\u00f0 \u00e1h\u00e6ttustj\u00f3rnun s\u00e9 \u00ed samr\u00e6mi vi\u00f0 stefnur f\u00e9lagsins og a\u00f0eftirlitsa\u00f0ger\u00f0ir taki \u00e1 \u00e1h\u00e6ttum \u00ed starfseminni. \u00c1h\u00e6ttust\u00fdring er yfirfarin \u00e1rlega me\u00f0 tilliti til breytinga \u00ed helstu\u00e1h\u00e6ttu\u00fe\u00e1ttum \u00ed starfsemi f\u00e9lagsins.F\u00e9lagi\u00f0 er einnig \u00f3vari\u00f0 fyrir rekstrar\u00e1h\u00e6ttu eins og v\u00f6rslu\u00e1h\u00e6ttu. V\u00f6rslu\u00e1h\u00e6tta er h\u00e6ttan \u00e1 tapi ver\u00f0br\u00e9fa \u00ed v\u00f6rslusem stafar af gjald\u00feroti e\u00f0a vanr\u00e6kslu v\u00f6rslua\u00f0ila. \u00der\u00e1tt fyrir a\u00f0 vi\u00f0eigandi lagarammi s\u00e9 til sta\u00f0ar sem \u00fatilokarh\u00e6ttu \u00e1 a\u00f0 ver\u00f0br\u00e9f sem v\u00f6rslua\u00f0ili hefur \u00ed v\u00f6rslu tapist, \u00fe\u00e1 g\u00e6ti geta f\u00e9lagsins til a\u00f0 flytja ver\u00f0br\u00e9f skerstt\u00edmabundi\u00f0.Allar fj\u00e1rfestingar \u00ed ver\u00f0br\u00e9fum hafa \u00ed f\u00f6r me\u00f0 s\u00e9r \u00e1h\u00e6ttu \u00e1 fj\u00e1rmagnstapi. H\u00e1markstap fj\u00e1rmagns \u00e1 keyptumvalr\u00e9ttum, langt\u00edma hluta- og skuldabr\u00e9fum takmarkast vi\u00f0 gangvir\u00f0i \u00feeirra. \u00c1 samningsbundnum kaupr\u00e9ttum,stuttum framt\u00ed\u00f0arst\u00f6\u00f0um og \u00e1 skortseldum hlutabr\u00e9fum og skuldum getur h\u00e1markstap veri\u00f0 \u00f3takmarka\u00f0.H\u00e1markstap \u00e1 samningsbundnum s\u00f6lur\u00e9ttum, l\u00f6ngum framt\u00ed\u00f0arsamningum og framvirkum gjaldmi\u00f0lasamningum ertakmarka\u00f0 vi\u00f0 \u00e1\u00e6tlu\u00f0 samningsver\u00f0m\u00e6ti.Notkun f\u00e9lagsins \u00e1 skuldsetningu og l\u00e1nt\u00f6kum getur auki\u00f0 hversu \u00fatsett f\u00e9lagi\u00f0 er fyrir \u00feessari \u00e1h\u00e6ttu, sem afturgetur auki\u00f0 hugsanlega \u00e1v\u00f6xtun sem f\u00e9lagi\u00f0 getur n\u00e1\u00f0. Forstj\u00f3ri og fj\u00e1rm\u00e1lastj\u00f3ri f\u00e9lagsins st\u00fdra \u00feessum\u00e1h\u00e6ttuskuldbindingum \u00e1 einst\u00f6kum ver\u00f0br\u00e9fum.F\u00e9lagi\u00f0 notar mismunandi a\u00f0fer\u00f0ir til a\u00f0 m\u00e6la og st\u00fdra hinum \u00fdmsu tegundum \u00e1h\u00e6ttu sem \u00fea\u00f0 er \u00fatsett fyrir;\u00feessar a\u00f0fer\u00f0ir eru \u00fatsk\u00fdr\u00f0ar \u00ed sk\u00fdringu 3.1.1.-3.1.3.3.1.1 Marka\u00f0s\u00e1h\u00e6tta(a) Ver\u00f0\u00e1h\u00e6ttaF\u00e9lagi\u00f0 er berskjalda\u00f0 fyrir ver\u00f0\u00e1h\u00e6ttu hlutabr\u00e9fa og fj\u00e1rfestingaeigna. \u00deetta stafar af fj\u00e1rfestingum \u00fear sem ver\u00f0 er\u00f3v\u00edst \u00ed framt\u00ed\u00f0inni. \u00dear sem fj\u00e1rm\u00e1lagerningar, til d\u00e6mis hlutabr\u00e9f, eru \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num,mun ver\u00f0i\u00f0 einnig sveiflast vegna breytinga \u00e1 gengi gjaldmi\u00f0la. \u00cd b-li\u00f0 \u201eGjaldeyris\u00e1h\u00e6tta\u201c h\u00e9r a\u00f0 ne\u00f0an er tilgreinthvernig \u00feessum \u00fe\u00e6tti ver\u00f0\u00e1h\u00e6ttu er st\u00fdrt og hvernig h\u00fan er m\u00e6ld. Stefna f\u00e9lagsins er a\u00f0 st\u00fdra ver\u00f0\u00e1h\u00e6ttu me\u00f0dreifingu og vali \u00e1 ver\u00f0br\u00e9fum og \u00f6\u00f0rum fj\u00e1rm\u00e1lagerningum innan \u00e1kve\u00f0inna marka sem stj\u00f3rn f\u00e9lagsins setur.Gangvir\u00f0i hlutabr\u00e9fa, skuldabr\u00e9fa og fj\u00e1rfestingafasteigna sem \u00fatsett eru fyrir ver\u00f0\u00e1h\u00e6ttu \u00feann 31. desember eru:Gangvir\u00f0i31.12.2024 31.12.2023Skr\u00e1\u00f0 hlutabr\u00e9f..................................................................................................9.583 9.105 \u00d3skr\u00e1\u00f0 hlutabr\u00e9f................................................................................................32.822 27.114 Fj\u00e1rfestingafasteignir..........................................................................................10.929 6.107 Skr\u00e1\u00f0 skuldabr\u00e9f................................................................................................1.086 2.838 54.419 45.165 F\u00e9lagi\u00f0 var \u00ed heildina \u00fatsett fyrir ver\u00f0\u00e1h\u00e6ttu \u00e1 eftirfarandi eignum:31.12.2024 31.12.2023Hlutabr\u00e9f...........................................................................................................42.405 36.219 Fj\u00e1rfestingafasteignir..........................................................................................10.929 6.107 Skuldabr\u00e9f.........................................................................................................1.086 2.838 54.419 45.165 F\u00e9lagi\u00f0 st\u00fdrir einnig \u00e1h\u00e6ttu sinni fyrir ver\u00f0\u00e1h\u00e6ttu me\u00f0 \u00fev\u00ed a\u00f0 flokka fj\u00e1rfestingasafni\u00f0 eftir starfsemi. Stefnaf\u00e9lagsins er a\u00f0 dreifa fj\u00e1rfestingaeignum \u00e1 milli flokka og takmarka \u00feannig \u00e1h\u00e6ttu f\u00e9lagsins af einst\u00f6kum flokki.Taflan h\u00e9r a\u00f0 ne\u00f0an er yfirlit yfir helstu flokka starfsemi innan hlutabr\u00e9fasafnsins (\u00fear me\u00f0 tali\u00f0 hlutabr\u00e9f \u00e1 stigi 1, 2og 3), a\u00f0 fr\u00e1dregnum skortseldum ver\u00f0br\u00e9fum.31.12.2024 31.12.2023Flokkun fj\u00e1rfestingaNeytendamarka\u00f0ur.............................................................................................29% 34%Fyrirt\u00e6kjamarka\u00f0ur............................................................................................26% 23%Fasteignir..........................................................................................................29% 23%Fj\u00e1rm\u00e1lamarka\u00f0ur..............................................................................................6% 10%Innvi\u00f0ir.............................................................................................................6% 7%Anna\u00f0...............................................................................................................3% 3%100% 100%(b) Gjaldeyris\u00e1h\u00e6ttaF\u00e9lagi\u00f0 starfar \u00e1 al\u00fej\u00f3\u00f0avettvangi og \u00e1 b\u00e6\u00f0i handb\u00e6rt f\u00e9 og ver\u00f0br\u00e9f \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num,starfr\u00e6kslugjaldmi\u00f0linum. Gjaldeyris\u00e1h\u00e6tta, eins og h\u00fan er skilgreind \u00ed IFRS 7, myndast \u00fear sem ver\u00f0m\u00e6tiframt\u00ed\u00f0arvi\u00f0skipta me\u00f0 eignir og skuldir sveiflast vegna breytinga \u00e1 erlendum gjaldmi\u00f0lum. Stj\u00f3rnendur hafa eftirlitme\u00f0 gjaldeyrisj\u00f6fnu\u00f0i f\u00e9lagsins og er hann s\u00fdndur \u00ed t\u00f6flunni h\u00e9r a\u00f0 ne\u00f0an.F\u00e9lagi\u00f0 \u00e1 \u00ed gjaldeyrisvarnarvi\u00f0skiptum \u00ed \u00feeim tilgangi a\u00f0 st\u00fdra gjaldeyrisj\u00f6fnu\u00f0i og \u00fear me\u00f0 gjaldeyris\u00e1h\u00e6ttu.\u00deegar f\u00e9lagi\u00f0 m\u00f3tar s\u00e9r s\u00fdn \u00e1 framt\u00ed\u00f0arstefnu erlendra gjaldmi\u00f0la og hugsanleg \u00e1hrif \u00feeirra \u00e1 f\u00e9lagi\u00f0 er teki\u00f0 tillit tilsamsetningu eignasafnsins. F\u00e9lagi\u00f0 getur einnig or\u00f0i\u00f0 fyrir \u00f3beinum \u00e1hrifum af \u00e1hrifum gengisbreytinga \u00e1 tekjurtiltekinna fyrirt\u00e6kja sem f\u00e9lagi\u00f0 fj\u00e1rfestir \u00ed, jafnvel \u00fe\u00f3tt ver\u00f0br\u00e9f \u00feeirra fyrirt\u00e6kja s\u00e9u \u00ed kr\u00f3num. Af \u00feeirri \u00e1st\u00e6\u00f0ugetur n\u00e6mnigreiningin h\u00e9r a\u00f0 ne\u00f0an ekki endilega gefi\u00f0 til kynna heildar\u00e1hrif vegna framt\u00ed\u00f0arbreytinga \u00e1 gengigjaldmi\u00f0la.Yfirlit yfir gjaldeyris\u00e1h\u00e6ttuT\u00f6flurnar fyrir ne\u00f0an s\u00fdna samantekna gjaldeyris\u00e1h\u00e6ttu f\u00e9lagsins 31. desember 2024 og 31. desember 2023. Fj\u00e1rh\u00e6\u00f0ir utan efnahagsreiknings s\u00fdna nafnver\u00f0sfj\u00e1rh\u00e6\u00f0ir aflei\u00f0usamninga f\u00e9lagsins.31. desember 2024EUR USD SEK DKKEignirHandb\u00e6rt f\u00e9..............................................................206 4 3 1 Ver\u00f0br\u00e9f....................................................................775 0 0 474 Kr\u00f6fur.......................................................................1.020 0 0 494 Framvirkir samningar .................................................46 0 0 0 2.046 4 3 969 SkuldirSkuldir......................................................................0 0 0 0 Hrein sta\u00f0a \u00ed efnahagsreikningi....................................2.046 4 3 969 Hrein gjaldeyrissta\u00f0a..................................................2.092 4 3 969 31. desember 2023EUR USD SEK DKKEignirHandb\u00e6rt f\u00e9..............................................................24 34 0 2 Ver\u00f0br\u00e9f....................................................................872 0 1.008 0 Framvirkir samningar .................................................0 24 0 0 896 58 1.009 2 SkuldirSkuldir......................................................................0 0 712 0Hrein sta\u00f0a \u00ed efnahagsreikningi....................................896 58 297 2Hrein gjaldeyrissta\u00f0a..................................................896 58 297 2F\u00e9lagi\u00f0 nota\u00f0i eftirfarandi me\u00f0algengi erlendra gjaldmi\u00f0la fyrir t\u00edmabili\u00f0 sem \u00e1rsreikningurinn n\u00e6r til31.12.2024 31.12.2023 Breyting %DKK/ISK........................................................................................20,018 20,016 0,0%SEK/ISK........................................................................................13,066 13,004 0,5%USD/ISK........................................................................................137,93 137,98 0,0%EUR/ISK........................................................................................149,31 149,14 0,1%\u00cd samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins fylgist fj\u00e1rm\u00e1lastj\u00f3ri me\u00f0 gjaldeyris\u00e1h\u00e6ttu f\u00e9lagsins daglega.Taflan h\u00e9r a\u00f0 ne\u00f0an s\u00fdnir n\u00e6mni eigna og skulda f\u00e9lagsins fyrir breytingum \u00e1 gjaldeyrishreyfingum \u00feann 31.desember 2024 eftir skatta. Greiningin byggir \u00e1 \u00feeim forsendum a\u00f0 vi\u00f0komandi gengi kr\u00f3nunnar hafih\u00e6kka\u00f0/l\u00e6kka\u00f0 um 10%, me\u00f0 \u00f6llum \u00f6\u00f0rum breytum \u00f3breyttum. 3.1.1 Marka\u00f0s\u00e1h\u00e6tta, frhM\u00f6guleg \u00c1hrif \u00e1 vir\u00f0iGjaldmi\u00f0illgengisbr.2024D\u00f6nsk kr\u00f3na (DKK)................................................................................................+/- 10% 77Evra (EUR)............................................................................................................+/- 10% 165(c) Vaxta\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta stafar af \u00e1hrifum sveiflna \u00e1 v\u00f6xtum \u00e1 marka\u00f0i \u00e1 gangvir\u00f0i fj\u00e1reigna og fj\u00e1rskulda ogframt\u00ed\u00f0arsj\u00f3\u00f0streymi. F\u00e9lagi\u00f0 \u00e1 ver\u00f0br\u00e9f me\u00f0 f\u00f6stum v\u00f6xtum sem \u00fatsetja \u00fea\u00f0 fyrir gangvir\u00f0is\u00e1h\u00e6ttu vaxta. F\u00e9lagi\u00f0 \u00e1einnig skuldir og rei\u00f0uf\u00e9 me\u00f0 breytilegum v\u00f6xtum \u00ed \u00edslenskum kr\u00f3num sem \u00fatsetja f\u00e9lagi\u00f0 fyrir vaxta\u00e1h\u00e6ttusj\u00f3\u00f0streymis. Sundurli\u00f0un vaxtaberandi eigna og skulda eftir \u00fev\u00ed sem fyrr er endurver\u00f0lagning vaxta e\u00f0a gjalddagi:31.12.2024Fj\u00e1reignirAllt a\u00f0 1 1-3 3-121-5 \u00e1r Samtalsm\u00e1nu\u00f0urm\u00e1nu\u00f0ir m\u00e1nu\u00f0irHandb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r.............3.604 3.604R\u00edkisskuldabr\u00e9f...........................................1.086 1.086Fyrirt\u00e6kjaskuldabr\u00e9f...................................385 1.558 1.943Fj\u00e1reignir a\u00f0 undanskildum aflei\u00f0um 3.604 0 385 2.644 6.634 Aflei\u00f0usamningar........................................622 622Fj\u00e1reignir samtals4.226 0 385 2.644 7.255 Fj\u00e1rskuldirSkuldir vi\u00f0 l\u00e1nastofnanir..............................2.973 7.720 10.694Skuldir vi\u00f0 tengda a\u00f0ila...............................2.551 2.551Fj\u00e1rskuldir a\u00f0 undanskildum aflei\u00f0um 2.973 10.272 0 0 13.245 Aflei\u00f0usamningar........................................576 576 Fj\u00e1rskuldir samtals3.549 10.272 0 0 13.821 Heildarendurver\u00f0lagningarbil vaxta677 ( 10.272) 385 2.644 ( 6.565)31.12.2023Fj\u00e1reignirAllt a\u00f0 1 1-3 3-121-5 \u00e1r Samtalsm\u00e1nu\u00f0urm\u00e1nu\u00f0ir m\u00e1nu\u00f0irHandb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r.............3.139 3.139R\u00edkisskuldabr\u00e9f...........................................1.497 1.027 2.524Fyrirt\u00e6kjaskuldabr\u00e9f...................................29 959 300 1.289Fj\u00e1reignir a\u00f0 undanskildum aflei\u00f0um 3.139 29 2.456 1.327 6.951 Aflei\u00f0usamningar........................................335 545 880Fj\u00e1reignir samtals3.139 29 2.791 1.872 7.831 Fj\u00e1rskuldirSkuldir vi\u00f0 l\u00e1nastofnanir..............................2.292 6.167 8.459Skuldir vi\u00f0 tengda a\u00f0ila...............................1.465 1.465Fj\u00e1rskuldir a\u00f0 undanskildum aflei\u00f0um 2.292 7.632 0 0 9.924 Aflei\u00f0usamningar........................................940 940 Fj\u00e1rskuldir samtals3.232 7.632 0 0 10.864 Heildarendurver\u00f0lagningarbil vaxta( 93) ( 7.603) 2.791 1.872 ( 3.033)3.1.2 Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er \u00e1h\u00e6ttan a\u00f0 f\u00e9lagi\u00f0 hafi ekki n\u00e6gjanlegt laust f\u00e9 til a\u00f0 gera upp skuldbindingar s\u00ednar \u00feegar \u00fe\u00e6rfalla \u00e1 gjalddaga e\u00f0a geti a\u00f0eins gert \u00fea\u00f0 \u00e1 kj\u00f6rum sem eru verulega \u00f3hagst\u00e6\u00f0.F\u00e9lagi\u00f0 fj\u00e1rfestir \u00ed aflei\u00f0usamningum og skuldabr\u00e9fum og \u00f3skr\u00e1\u00f0um hlutabr\u00e9fafj\u00e1rfestingum sem ekki er versla\u00f0 me\u00f0\u00e1 virkum marka\u00f0i. \u00dear af lei\u00f0andi geta komi\u00f0 upp \u00fe\u00e6r a\u00f0st\u00e6\u00f0ur a\u00f0 f\u00e9lagi\u00f0 geti ekki losa\u00f0 um \u00feessar fj\u00e1rfestingars\u00ednar hratt og n\u00e1l\u00e6gt gangvir\u00f0i \u00feeirra til \u00feess a\u00f0 uppfylla lausafj\u00e1r\u00fe\u00f6rf s\u00edna e\u00f0a breg\u00f0ast vi\u00f0 s\u00e9rst\u00f6kum atbur\u00f0umeins og r\u00fdrnun \u00e1 l\u00e1nsh\u00e6fi \u00fatgefanda. F\u00e9lagi\u00f0 hefur einnig gengist \u00ed \u00e1byrg\u00f0 fyrir l\u00e1num og leigusamningum hj\u00e1 f\u00e9l\u00f6gum \u00ed eignasafni s\u00ednu. Heildarfj\u00e1rh\u00e6\u00f0m\u00f6gulegra skuldbindinga vegna \u00e1byrg\u00f0a er 1.394 m.kr. \u00ed \u00e1rslok 2024.\u00cd \u00e1rslok 2024 eru handb\u00e6rt f\u00e9 og r\u00edkisskuldabr\u00e9f 143% af skammt\u00edmaskuldum f\u00e9lagsins. \u00cd samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins er fylgst me\u00f0 lausafj\u00e1r\u00e1h\u00e6ttu daglega.Samningsbundnar afborganir af fj\u00e1rskuldum, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum, greinast \u00feannig:31. desember 2024Umsami\u00f0 B\u00f3kf\u00e6rt sj\u00f3\u00f0-ver\u00f0 streymi Innan \u00e1rs 1-2 \u00e1r2-5 \u00e1r Meira en 5 \u00e1rFj\u00e1rskuldir sem ekki eru aflei\u00f0urVaxtaberandi skuldir ...............14.836 18.216 3.437 7.142 7.637 0 Vi\u00f0skiptaskuldir og a\u00f0rarskammt\u00edmaskuldir ...................226 226 226 15.063 18.443 3.664 7.142 7.637 0 31. desember 2023Umsami\u00f0 B\u00f3kf\u00e6rt sj\u00f3\u00f0-ver\u00f0 streymi Innan \u00e1rs 1-2 \u00e1rMeira en 5 \u00e1r2-5 \u00e1r Fj\u00e1rskuldir sem ekki eru aflei\u00f0urVaxtaberandi skuldir ...............9.963 11.298 3.392 2.373 4.118 1.415 Vi\u00f0skiptaskuldir og a\u00f0rarskammt\u00edmaskuldir ...................294 294 294 10.257 11.592 3.686 2.373 4.118 1.4153.1.3 \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi ef m\u00f3ta\u00f0ili f\u00e9lagsins stendur ekki vi\u00f0 umsamdar skuldbindingar s\u00ednar.F\u00e9lagi\u00f0 stundar ekki umfangsmikla \u00fatl\u00e1nastarfsemi og l\u00e1nar a\u00f0allega til m\u00f3ta\u00f0ila sem eru \u00ed eigu f\u00e9lagsins, f\u00e9lagi\u00f0\u00feekkir vel og hefur a\u00f0komu a\u00f0 stj\u00f3rn. Mesta m\u00f6gulega tap f\u00e9lagsins vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra sem var eftirfarandi \u00ed \u00e1rslok: 2024 2023Handb\u00e6rt f\u00e9 .........................................................................................................3.604 3.139 L\u00e1n og kr\u00f6fur \u00e1 tengda a\u00f0ila ..................................................................................1.919 845 Skammt\u00edmakr\u00f6fur .................................................................................................605 570 6.128 4.554 \u00c1ri\u00f0 2024 voru kr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0 5,3 m.kr. afskrifa\u00f0ar. F\u00e6r\u00f0 er var\u00fa\u00f0arni\u00f0urf\u00e6rsla krafna a\u00f0 fj\u00e1rh\u00e6\u00f0 68 m.kr. sem er vegna einnar kr\u00f6fu. 3.2 Gangvir\u00f0ismatGangvir\u00f0i fj\u00e1reigna og skulda sem versla\u00f0 er me\u00f0 \u00e1 virkum m\u00f6rku\u00f0um mi\u00f0ast vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 vi\u00f0 lokunvi\u00f0skipta \u00e1 lokadegi \u00e1rsins. F\u00e9lagi\u00f0 notar s\u00ed\u00f0asta marka\u00f0sver\u00f0 fyrir b\u00e6\u00f0i fj\u00e1reignir og fj\u00e1rskuldir. Ef umtalsver\u00f0hreyfing \u00e1 gangvir\u00f0i ver\u00f0ur eftir lokun vi\u00f0skipta fram a\u00f0 mi\u00f0n\u00e6tti \u00e1 lokadegi \u00e1rsins, ver\u00f0ur matsa\u00f0fer\u00f0um beitt til a\u00f0\u00e1kvar\u00f0a gangvir\u00f0i.Fj\u00e1rfestingafasteignir f\u00e9lagsins voru metnar af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila og bygg\u00f0i ver\u00f0mati\u00f0 \u00e1 n\u00fdlegum vi\u00f0skiptaver\u00f0um me\u00f0 samb\u00e6rilegar eignir. Gangvir\u00f0i fj\u00e1reigna og skulda sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum marka\u00f0i er \u00e1kvar\u00f0a\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 notaver\u00f0matsa\u00f0fer\u00f0ir. F\u00e9lagi\u00f0 notar margv\u00edslegar a\u00f0fer\u00f0ir og gefur s\u00e9r forsendur sem byggja \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um.Ver\u00f0matsa\u00f0fer\u00f0ir sem nota\u00f0ar eru fyrir \u00f3sta\u00f0la\u00f0a fj\u00e1rm\u00e1lagerninga eins og valr\u00e9tti, gjaldeyrisskiptasamninga oga\u00f0rar aflei\u00f0ur, fela \u00ed s\u00e9r notkun \u00e1 samb\u00e6rilegum n\u00fdlegum vi\u00f0skiptum \u00e1 armslengdar grundvelli, tilv\u00edsun \u00ed a\u00f0ragerninga sem eru \u00ed meginatri\u00f0um eins, greining \u00e1 n\u00favirtu sj\u00f3\u00f0streymi, ver\u00f0lagningarl\u00edk\u00f6num valr\u00e9tta og \u00f6\u00f0rumver\u00f0matsa\u00f0fer\u00f0um sem almennt eru nota\u00f0ar af marka\u00f0sa\u00f0ilum me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 n\u00fdta marka\u00f0suppl\u00fdsingarsem mest og treysta eins l\u00edti\u00f0 og m\u00f6gulegt er \u00e1 s\u00e9rt\u00e6kar uppl\u00fdsingar.Ver\u00f0matsl\u00edk\u00f6n eru alltaf mat e\u00f0a n\u00e1lgun \u00e1 ver\u00f0m\u00e6ti sem ekki er h\u00e6gt a\u00f0 \u00e1kvar\u00f0a me\u00f0 vissu og matsa\u00f0fer\u00f0ir semnota\u00f0ar eru endurspegla kannski ekki a\u00f0 fullu alla \u00fe\u00e6tti sem skipta m\u00e1li fyrir st\u00f6\u00f0una sem f\u00e9lagi\u00f0 tekur. Ver\u00f0mat er\u00fev\u00ed lei\u00f0r\u00e9tt, \u00fear sem vi\u00f0 \u00e1, til a\u00f0 taka tillit til vi\u00f0b\u00f3tar\u00fe\u00e1tta, \u00fear \u00e1 me\u00f0al lausafj\u00e1r\u00e1h\u00e6ttu og m\u00f3ta\u00f0ila\u00e1h\u00e6ttu.F\u00e9lagi\u00f0 notar \u00ferepaskiptingu til \u00feess a\u00f0 sk\u00fdra mismunandi flokka vi\u00f0 mati \u00e1 gangvir\u00f0i. \u00derepin eru skilgreind \u00e1eftirfarandi h\u00e1tt:\u00derep 1: Skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir.Fj\u00e1rfestingar \u00fear sem ver\u00f0m\u00e6ti mi\u00f0ast vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 \u00e1 virkum m\u00f6rku\u00f0um og eru \u00fev\u00ed flokku\u00f0 \u00ed 1. stig, eruskr\u00e1\u00f0 hlutabr\u00e9f og r\u00edkisskuldabr\u00e9f. F\u00e9lagi\u00f0 a\u00f0lagar ekki skr\u00e1\u00f0 ver\u00f0 fyrir \u00feessa gerninga.\u00derep 2: A\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt fyrsta \u00ferepi sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina,\u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleidd af ver\u00f0i).Fj\u00e1rm\u00e1lagerningar sem \u00e1tt er \u00ed vi\u00f0skiptum me\u00f0 \u00e1 m\u00f6rku\u00f0um sem ekki eru taldir vera virkir en eru metnir \u00e1 grundvelliskr\u00e1\u00f0s marka\u00f0sver\u00f0s, tilbo\u00f0a s\u00f6lua\u00f0ila e\u00f0a annarra ver\u00f0matsa\u00f0fer\u00f0a sem stutt er af sj\u00e1anlegum breytum eruflokka\u00f0ir \u00ed 2. \u00ferep. \u00dear sem 2. stigs fj\u00e1rfestingar innihalda st\u00f6\u00f0ur sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum m\u00f6rku\u00f0umog/e\u00f0a eru h\u00e1\u00f0ar yfirf\u00e6rslutakm\u00f6rkunum, getur ver\u00f0mat veri\u00f0 a\u00f0laga\u00f0 til a\u00f0 endurspegla \u00f3seljanleika og/e\u00f0a\u00f3framseljanleika, sem eru almennt bygg\u00f0ar \u00e1 tilt\u00e6kum marka\u00f0suppl\u00fdsingum.\u00derep 3: Forsendur sem nota\u00f0ar eru vi\u00f0 mat eignar e\u00f0a skuldar eru ekki bygg\u00f0ar \u00e1 f\u00e1anlegum marka\u00f0suppl\u00fdsingum(\u00f3greinanlegar uppl\u00fdsingar).Fj\u00e1rfestingar sem flokkast innan 3. stigs hafa umtalsver\u00f0ar \u00f3greinanlegar breytur, \u00fear sem vi\u00f0skipti me\u00f0 \u00feau eru f\u00e1t\u00ed\u00f0. \u00deri\u00f0ja stigs gerningarnir innihalda hlutabr\u00e9f fyrirt\u00e6kja og fj\u00e1rfestingaeigna. \u00dear sem sj\u00e1anleg ver\u00f0 eru ekki tilt\u00e6k fyrir \u00feessi ver\u00f0br\u00e9f hefur f\u00e9lagi\u00f0 nota\u00f0 matsa\u00f0fer\u00f0ir til a\u00f0 f\u00e1 fram gangvir\u00f0i.Eftirfarandi tafla s\u00fdnir fj\u00e1rfestingaeignir f\u00e9lagsins eftir flokkum metnar \u00e1 gangvir\u00f0i 31. desember 2024.Eignir \u00derep 1 \u00derep 2 \u00derep 3 SamtalsEignarhlutir \u00ed f\u00e9l\u00f6gum:Fyrirt\u00e6kjamarka\u00f0ur....................................................0 0 13.012 13.012 Neytendamarka\u00f0ur.....................................................775 0 15.651 16.426 Fj\u00e1rm\u00e1lamarka\u00f0ur......................................................3.390 0 0 3.390 Fasteignir..................................................................4.619 0 191 4.810 Innvi\u00f0ir.....................................................................0 0 3.355 3.355 Anna\u00f0.......................................................................845 0 567 1.411 Skuldabr\u00e9f:R\u00edkisskuldabr\u00e9f...........................................................1.086 0 0 1.086 Fj\u00e1rfestingafasteignir......................................................0 10.294 635 10.929 10.715 10.294 33.410 54.419 Eftirfarandi tafla s\u00fdnir eignir f\u00e9lagsins eftir flokkum metnar \u00e1 gangvir\u00f0i 31. desember 2023.Eignir \u00derep 1 \u00derep 2 \u00derep 3 SamtalsEignarhlutir \u00ed f\u00e9l\u00f6gum:Fyrirt\u00e6kjamarka\u00f0ur....................................................34 0 9.740 9.774 Neytendamarka\u00f0ur.....................................................872 0 13.628 14.501 Fj\u00e1rm\u00e1lamarka\u00f0ur......................................................4.252 0 211 4.463 Fasteignir..................................................................3.085 0 451 3.535 Innvi\u00f0ir.....................................................................0 0 2.839 2.839 Anna\u00f0.......................................................................862 0 225 1.087 Skuldabr\u00e9f: 0 Skuldabr\u00e9f fyrirt\u00e6kja..................................................291 0 44 335 R\u00edkisskuldabr\u00e9f...........................................................2.524 0 0 2.524 Fj\u00e1rfestingafasteignir......................................................0 0 6.107 6.107 11.920 0 33.245 45.165 Ver\u00f0mat 3. stigs eigna er endursko\u00f0a\u00f0 \u00e1 sex m\u00e1na\u00f0a fresti e\u00f0a oftar ef \u00feurfa \u00feykir. Meti\u00f0 er hversu vi\u00f0eigandibreytur ver\u00f0matsl\u00edkansins eru, sem og matsni\u00f0ursta\u00f0an me\u00f0 \u00fdmsum matsa\u00f0fer\u00f0um og a\u00f0fer\u00f0um sem almennt eruvi\u00f0urkenndar sem sta\u00f0la\u00f0ar. Vi\u00f0 val \u00e1 heppilegasta ver\u00f0matsl\u00edkaninu er haft \u00ed huga ni\u00f0urst\u00f6\u00f0ur hva\u00f0a l\u00edkans hafa \u00edgegnum t\u00ed\u00f0ina veri\u00f0 best \u00ed takt vi\u00f0 raunveruleg marka\u00f0svi\u00f0skipti.Vi\u00f0 mat \u00e1 gangvir\u00f0i st\u00e6rstu \u00f3skr\u00e1\u00f0u f\u00e9laganna \u00ed eigu SKEL er stu\u00f0st vi\u00f0 sj\u00f3\u00f0streymisgreiningu (e. Discounted CashFlow, DCF) og b\u00e6\u00f0i nota\u00f0 frj\u00e1lst fj\u00e1rstreymi til fyrirt\u00e6kis (e. Free Cash Flow to Firm, FCFF) og ar\u00f0grei\u00f0slul\u00edkan (e.Dividend Discount Model, DDM). Gangvir\u00f0ismati\u00f0 er byggt \u00e1 rekstrar\u00e1\u00e6tlun stj\u00f3rnenda hvers f\u00e9lags. Sp\u00e1st\u00e6r\u00f0ir erumargar hverjar bygg\u00f0ar \u00e1 raunbreytingu undirliggjandi st\u00e6r\u00f0a og \u00ed kj\u00f6lfari\u00f0 er innbyggt ver\u00f0b\u00f3lgu\u00e1lag \u00e1h\u00e6ttulausravaxta nota\u00f0 sem mat \u00e1 framt\u00ed\u00f0arver\u00f0b\u00f3lgu \u00ed fj\u00e1rstreymi, s\u00e9rst\u00f6ku fyrirt\u00e6kja\u00e1lagi b\u00e6tt vi\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu eigin fj\u00e1rsem tekur m.a. mi\u00f0 af seljanleika f\u00e9laganna, \u00f3vissu um framgang rekstrar\u00e1\u00e6tlana og \u00fdmsum \u00f3vissu\u00fe\u00e1ttum \u00edrekstrarumhverfi f\u00e9laganna. Sj\u00e1 helstu forsendur ver\u00f0mata \u00ed t\u00f6flu fyrir ne\u00f0an. Ver\u00f0m\u00f6t \u00f3skr\u00e1\u00f0ra eigna eruframkv\u00e6mdar af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila sem eru s\u00e9rfr\u00e6\u00f0ingar \u00ed ver\u00f0m\u00f6tum fyrirt\u00e6kja. \u00cd \u00feeim tilfellum \u00feegar h\u00e6gt er a\u00f0 finna n\u00fdlegt vi\u00f0skiptaver\u00f0 \u00ed vi\u00f0skiptum vi\u00f0 \u00f3tengda a\u00f0ila \u00fe\u00e1 er mi\u00f0a\u00f0 vi\u00f0 sl\u00edkt ver\u00f0frekar en ni\u00f0urst\u00f6\u00f0ur ver\u00f0mata.Styrk\u00e1sOrkanSamst\u00e6\u00f0aSamst\u00e6\u00f0aLyfjavalGallon Framleg\u00f0/Tekjur9.766 5.362 3.816 609 Dr\u00f6g 2024* EBITDA2.649 2.272 139 294 EBIT2.365 1.682 ( 11)133 Framleg\u00f0/ Tekjur10.484 5.731 4.625 629 EBITDA2.869 2.438 274 303 \u00c1\u00e6tlun 2025*\ue603EBIT2.294 1.730 221 163 Fj\u00e1rfestingar988 993 74 60 WACC n/a 14,1% 14,0% 12,0%Vir\u00f0ismat\ue603Rekstrarvir\u00f0i (EV) n/a 14.408 2.892 2.195 Vir\u00f0i hlutafj\u00e1r n/a 10.669 2.373 3.355 Rekstrarvir\u00f0i (EV)23.020 14.408 2.892 2.195 B\u00f3kf\u00e6rt vir\u00f0i Vir\u00f0i hlutafj\u00e1r20.456 10.669 2.373 3.355 SKELEignarhlutur SKEL %63,4% 100% 81,2% 100%Vir\u00f0i hlutafj\u00e1r SKEL12.969 10.669 1.927 3.355 EV/EBITDA 20248,7x 6,3x 20,8x 7,5xEV/EBITDA 2025S8,0x 5,9x 10,6x 7,2xVer\u00f0lagning\ue603EV/EBIT 20249,7x 8,6x n/a 16,5xEV/EBIT 2025S10,0x 8,3x 13,1x 13,5x*T\u00f6lur er \u00e1n \u00e1hrifa IFRS 16 Afstemming \u00e1 breytingum \u00e1 gangvir\u00f0i eigna31.12.2024Skr\u00e1\u00f0 Fj\u00e1rfestinga \u00d3skr\u00e1\u00f0 Aflei\u00f0u- ver\u00f0br\u00e9ffasteignirver\u00f0br\u00e9fsamningar SamtalsSta\u00f0a 31.12.2023.......................................11.920 6.107 27.114 24 45.165 Gangvir\u00f0isbreyting f\u00e6r\u00f0 \u00ed rekstrarreikning.....2.168 389 4.940 22 7.520 Vi\u00f0b\u00e6tur....................................................2.138 4.893 1.029 0 8.059 Sala...........................................................( 5.557) ( 460) ( 308) 0 ( 6.324)Sta\u00f0a 31. desember 2024............................10.669 10.929 32.776 46 54.420 31.12.2023Skr\u00e1\u00f0 Fj\u00e1rfestinga \u00d3skr\u00e1\u00f0 Aflei\u00f0u- ver\u00f0br\u00e9ffasteignirver\u00f0br\u00e9fsamningarSamtalsSta\u00f0a 31.12.2022.......................................7.037 690 23.150 ( 13) 30.864 Endurflokkun 1.1.2023................................201 0 ( 201) 0 0 Gangvir\u00f0isbreyting f\u00e6r\u00f0 \u00ed rekstrarreikning.....772 ( 2) 5.218 ( 48) 5.939 Vi\u00f0b\u00e6tur....................................................6.372 5.420 3.739 0 15.532 Sala...........................................................( 2.463) 0 ( 4.792) 0 ( 7.255)Aflei\u00f0usamningur f\u00e6r\u00f0ur me\u00f0al skulda.........0 0 0 84 84 Sta\u00f0a 31. desember 2023............................11.920 6.107 27.114 24 45.165 \u00c1hrif \u00f3greinanlegra forsendna \u00e1 3 \u00fereps gangvir\u00f0ismatF\u00e9lagi\u00f0 telur gangvir\u00f0ism\u00f6tin vera vi\u00f0eigandi n\u00e1lgun \u00e1 gangvir\u00f0i eignanna en breytingar \u00e1 forsendum e\u00f0amatsa\u00f0fer\u00f0um getur haft veruleg \u00e1hrif \u00e1 ni\u00f0urst\u00f6\u00f0ur ver\u00f0matanna. Breyting upp \u00e1 10% \u00e1 ver\u00f0m\u00f6tum myndi hafaeftirfarandi \u00e1hrif \u00e1 hagna\u00f0 fyrir skatta:+10% -10%Fj\u00e1rfestingafasteignir..............................................................................................1.093 ( 1.093)Hlutabr\u00e9f..............................................................................................................3.278 ( 3.278)Skuldabr\u00e9f.............................................................................................................5 ( 5)4.375 ( 4.375)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__31": {
"value": "3.1.1 Marka\u00f0s\u00e1h\u00e6tta(a) Ver\u00f0\u00e1h\u00e6ttaF\u00e9lagi\u00f0 er berskjalda\u00f0 fyrir ver\u00f0\u00e1h\u00e6ttu hlutabr\u00e9fa og fj\u00e1rfestingaeigna. \u00deetta stafar af fj\u00e1rfestingum \u00fear sem ver\u00f0 er\u00f3v\u00edst \u00ed framt\u00ed\u00f0inni. \u00dear sem fj\u00e1rm\u00e1lagerningar, til d\u00e6mis hlutabr\u00e9f, eru \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num,mun ver\u00f0i\u00f0 einnig sveiflast vegna breytinga \u00e1 gengi gjaldmi\u00f0la. \u00cd b-li\u00f0 \u201eGjaldeyris\u00e1h\u00e6tta\u201c h\u00e9r a\u00f0 ne\u00f0an er tilgreinthvernig \u00feessum \u00fe\u00e6tti ver\u00f0\u00e1h\u00e6ttu er st\u00fdrt og hvernig h\u00fan er m\u00e6ld. Stefna f\u00e9lagsins er a\u00f0 st\u00fdra ver\u00f0\u00e1h\u00e6ttu me\u00f0dreifingu og vali \u00e1 ver\u00f0br\u00e9fum og \u00f6\u00f0rum fj\u00e1rm\u00e1lagerningum innan \u00e1kve\u00f0inna marka sem stj\u00f3rn f\u00e9lagsins setur.Gangvir\u00f0i hlutabr\u00e9fa, skuldabr\u00e9fa og fj\u00e1rfestingafasteigna sem \u00fatsett eru fyrir ver\u00f0\u00e1h\u00e6ttu \u00feann 31. desember eru:Gangvir\u00f0i31.12.2024 31.12.2023Skr\u00e1\u00f0 hlutabr\u00e9f..................................................................................................9.583 9.105 \u00d3skr\u00e1\u00f0 hlutabr\u00e9f................................................................................................32.822 27.114 Fj\u00e1rfestingafasteignir..........................................................................................10.929 6.107 Skr\u00e1\u00f0 skuldabr\u00e9f................................................................................................1.086 2.838 54.419 45.165 F\u00e9lagi\u00f0 var \u00ed heildina \u00fatsett fyrir ver\u00f0\u00e1h\u00e6ttu \u00e1 eftirfarandi eignum:31.12.2024 31.12.2023Hlutabr\u00e9f...........................................................................................................42.405 36.219 Fj\u00e1rfestingafasteignir..........................................................................................10.929 6.107 Skuldabr\u00e9f.........................................................................................................1.086 2.838 54.419 45.165 F\u00e9lagi\u00f0 st\u00fdrir einnig \u00e1h\u00e6ttu sinni fyrir ver\u00f0\u00e1h\u00e6ttu me\u00f0 \u00fev\u00ed a\u00f0 flokka fj\u00e1rfestingasafni\u00f0 eftir starfsemi. Stefnaf\u00e9lagsins er a\u00f0 dreifa fj\u00e1rfestingaeignum \u00e1 milli flokka og takmarka \u00feannig \u00e1h\u00e6ttu f\u00e9lagsins af einst\u00f6kum flokki.Taflan h\u00e9r a\u00f0 ne\u00f0an er yfirlit yfir helstu flokka starfsemi innan hlutabr\u00e9fasafnsins (\u00fear me\u00f0 tali\u00f0 hlutabr\u00e9f \u00e1 stigi 1, 2og 3), a\u00f0 fr\u00e1dregnum skortseldum ver\u00f0br\u00e9fum.31.12.2024 31.12.2023Flokkun fj\u00e1rfestingaNeytendamarka\u00f0ur.............................................................................................29% 34%Fyrirt\u00e6kjamarka\u00f0ur............................................................................................26% 23%Fasteignir..........................................................................................................29% 23%Fj\u00e1rm\u00e1lamarka\u00f0ur..............................................................................................6% 10%Innvi\u00f0ir.............................................................................................................6% 7%Anna\u00f0...............................................................................................................3% 3%100% 100%(b) Gjaldeyris\u00e1h\u00e6ttaF\u00e9lagi\u00f0 starfar \u00e1 al\u00fej\u00f3\u00f0avettvangi og \u00e1 b\u00e6\u00f0i handb\u00e6rt f\u00e9 og ver\u00f0br\u00e9f \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en \u00edslenskum kr\u00f3num,starfr\u00e6kslugjaldmi\u00f0linum. Gjaldeyris\u00e1h\u00e6tta, eins og h\u00fan er skilgreind \u00ed IFRS 7, myndast \u00fear sem ver\u00f0m\u00e6tiframt\u00ed\u00f0arvi\u00f0skipta me\u00f0 eignir og skuldir sveiflast vegna breytinga \u00e1 erlendum gjaldmi\u00f0lum. Stj\u00f3rnendur hafa eftirlitme\u00f0 gjaldeyrisj\u00f6fnu\u00f0i f\u00e9lagsins og er hann s\u00fdndur \u00ed t\u00f6flunni h\u00e9r a\u00f0 ne\u00f0an.F\u00e9lagi\u00f0 \u00e1 \u00ed gjaldeyrisvarnarvi\u00f0skiptum \u00ed \u00feeim tilgangi a\u00f0 st\u00fdra gjaldeyrisj\u00f6fnu\u00f0i og \u00fear me\u00f0 gjaldeyris\u00e1h\u00e6ttu.\u00deegar f\u00e9lagi\u00f0 m\u00f3tar s\u00e9r s\u00fdn \u00e1 framt\u00ed\u00f0arstefnu erlendra gjaldmi\u00f0la og hugsanleg \u00e1hrif \u00feeirra \u00e1 f\u00e9lagi\u00f0 er teki\u00f0 tillit tilsamsetningu eignasafnsins. F\u00e9lagi\u00f0 getur einnig or\u00f0i\u00f0 fyrir \u00f3beinum \u00e1hrifum af \u00e1hrifum gengisbreytinga \u00e1 tekjurtiltekinna fyrirt\u00e6kja sem f\u00e9lagi\u00f0 fj\u00e1rfestir \u00ed, jafnvel \u00fe\u00f3tt ver\u00f0br\u00e9f \u00feeirra fyrirt\u00e6kja s\u00e9u \u00ed kr\u00f3num. Af \u00feeirri \u00e1st\u00e6\u00f0ugetur n\u00e6mnigreiningin h\u00e9r a\u00f0 ne\u00f0an ekki endilega gefi\u00f0 til kynna heildar\u00e1hrif vegna framt\u00ed\u00f0arbreytinga \u00e1 gengigjaldmi\u00f0la.Yfirlit yfir gjaldeyris\u00e1h\u00e6ttuT\u00f6flurnar fyrir ne\u00f0an s\u00fdna samantekna gjaldeyris\u00e1h\u00e6ttu f\u00e9lagsins 31. desember 2024 og 31. desember 2023. Fj\u00e1rh\u00e6\u00f0ir utan efnahagsreiknings s\u00fdna nafnver\u00f0sfj\u00e1rh\u00e6\u00f0ir aflei\u00f0usamninga f\u00e9lagsins.31. desember 2024EUR USD SEK DKKEignirHandb\u00e6rt f\u00e9..............................................................206 4 3 1 Ver\u00f0br\u00e9f....................................................................775 0 0 474 Kr\u00f6fur.......................................................................1.020 0 0 494 Framvirkir samningar .................................................46 0 0 0 2.046 4 3 969 SkuldirSkuldir......................................................................0 0 0 0 Hrein sta\u00f0a \u00ed efnahagsreikningi....................................2.046 4 3 969 Hrein gjaldeyrissta\u00f0a..................................................2.092 4 3 969 31. desember 2023EUR USD SEK DKKEignirHandb\u00e6rt f\u00e9..............................................................24 34 0 2 Ver\u00f0br\u00e9f....................................................................872 0 1.008 0 Framvirkir samningar .................................................0 24 0 0 896 58 1.009 2 SkuldirSkuldir......................................................................0 0 712 0Hrein sta\u00f0a \u00ed efnahagsreikningi....................................896 58 297 2Hrein gjaldeyrissta\u00f0a..................................................896 58 297 2F\u00e9lagi\u00f0 nota\u00f0i eftirfarandi me\u00f0algengi erlendra gjaldmi\u00f0la fyrir t\u00edmabili\u00f0 sem \u00e1rsreikningurinn n\u00e6r til31.12.2024 31.12.2023 Breyting %DKK/ISK........................................................................................20,018 20,016 0,0%SEK/ISK........................................................................................13,066 13,004 0,5%USD/ISK........................................................................................137,93 137,98 0,0%EUR/ISK........................................................................................149,31 149,14 0,1%\u00cd samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins fylgist fj\u00e1rm\u00e1lastj\u00f3ri me\u00f0 gjaldeyris\u00e1h\u00e6ttu f\u00e9lagsins daglega.Taflan h\u00e9r a\u00f0 ne\u00f0an s\u00fdnir n\u00e6mni eigna og skulda f\u00e9lagsins fyrir breytingum \u00e1 gjaldeyrishreyfingum \u00feann 31.desember 2024 eftir skatta. Greiningin byggir \u00e1 \u00feeim forsendum a\u00f0 vi\u00f0komandi gengi kr\u00f3nunnar hafih\u00e6kka\u00f0/l\u00e6kka\u00f0 um 10%, me\u00f0 \u00f6llum \u00f6\u00f0rum breytum \u00f3breyttum. 3.1.1 Marka\u00f0s\u00e1h\u00e6tta, frhM\u00f6guleg \u00c1hrif \u00e1 vir\u00f0iGjaldmi\u00f0illgengisbr.2024D\u00f6nsk kr\u00f3na (DKK)................................................................................................+/- 10% 77Evra (EUR)............................................................................................................+/- 10% 165(c) Vaxta\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta stafar af \u00e1hrifum sveiflna \u00e1 v\u00f6xtum \u00e1 marka\u00f0i \u00e1 gangvir\u00f0i fj\u00e1reigna og fj\u00e1rskulda ogframt\u00ed\u00f0arsj\u00f3\u00f0streymi. F\u00e9lagi\u00f0 \u00e1 ver\u00f0br\u00e9f me\u00f0 f\u00f6stum v\u00f6xtum sem \u00fatsetja \u00fea\u00f0 fyrir gangvir\u00f0is\u00e1h\u00e6ttu vaxta. F\u00e9lagi\u00f0 \u00e1einnig skuldir og rei\u00f0uf\u00e9 me\u00f0 breytilegum v\u00f6xtum \u00ed \u00edslenskum kr\u00f3num sem \u00fatsetja f\u00e9lagi\u00f0 fyrir vaxta\u00e1h\u00e6ttusj\u00f3\u00f0streymis. Sundurli\u00f0un vaxtaberandi eigna og skulda eftir \u00fev\u00ed sem fyrr er endurver\u00f0lagning vaxta e\u00f0a gjalddagi:31.12.2024Fj\u00e1reignirAllt a\u00f0 1 1-3 3-121-5 \u00e1r Samtalsm\u00e1nu\u00f0urm\u00e1nu\u00f0ir m\u00e1nu\u00f0irHandb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r.............3.604 3.604R\u00edkisskuldabr\u00e9f...........................................1.086 1.086Fyrirt\u00e6kjaskuldabr\u00e9f...................................385 1.558 1.943Fj\u00e1reignir a\u00f0 undanskildum aflei\u00f0um 3.604 0 385 2.644 6.634 Aflei\u00f0usamningar........................................622 622Fj\u00e1reignir samtals4.226 0 385 2.644 7.255 Fj\u00e1rskuldirSkuldir vi\u00f0 l\u00e1nastofnanir..............................2.973 7.720 10.694Skuldir vi\u00f0 tengda a\u00f0ila...............................2.551 2.551Fj\u00e1rskuldir a\u00f0 undanskildum aflei\u00f0um 2.973 10.272 0 0 13.245 Aflei\u00f0usamningar........................................576 576 Fj\u00e1rskuldir samtals3.549 10.272 0 0 13.821 Heildarendurver\u00f0lagningarbil vaxta677 ( 10.272) 385 2.644 ( 6.565)31.12.2023Fj\u00e1reignirAllt a\u00f0 1 1-3 3-121-5 \u00e1r Samtalsm\u00e1nu\u00f0urm\u00e1nu\u00f0ir m\u00e1nu\u00f0irHandb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r.............3.139 3.139R\u00edkisskuldabr\u00e9f...........................................1.497 1.027 2.524Fyrirt\u00e6kjaskuldabr\u00e9f...................................29 959 300 1.289Fj\u00e1reignir a\u00f0 undanskildum aflei\u00f0um 3.139 29 2.456 1.327 6.951 Aflei\u00f0usamningar........................................335 545 880Fj\u00e1reignir samtals3.139 29 2.791 1.872 7.831 Fj\u00e1rskuldirSkuldir vi\u00f0 l\u00e1nastofnanir..............................2.292 6.167 8.459Skuldir vi\u00f0 tengda a\u00f0ila...............................1.465 1.465Fj\u00e1rskuldir a\u00f0 undanskildum aflei\u00f0um 2.292 7.632 0 0 9.924 Aflei\u00f0usamningar........................................940 940 Fj\u00e1rskuldir samtals3.232 7.632 0 0 10.864 Heildarendurver\u00f0lagningarbil vaxta( 93) ( 7.603) 2.791 1.872 ( 3.033)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__32": {
"value": "3.1.2 Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er \u00e1h\u00e6ttan a\u00f0 f\u00e9lagi\u00f0 hafi ekki n\u00e6gjanlegt laust f\u00e9 til a\u00f0 gera upp skuldbindingar s\u00ednar \u00feegar \u00fe\u00e6rfalla \u00e1 gjalddaga e\u00f0a geti a\u00f0eins gert \u00fea\u00f0 \u00e1 kj\u00f6rum sem eru verulega \u00f3hagst\u00e6\u00f0.F\u00e9lagi\u00f0 fj\u00e1rfestir \u00ed aflei\u00f0usamningum og skuldabr\u00e9fum og \u00f3skr\u00e1\u00f0um hlutabr\u00e9fafj\u00e1rfestingum sem ekki er versla\u00f0 me\u00f0\u00e1 virkum marka\u00f0i. \u00dear af lei\u00f0andi geta komi\u00f0 upp \u00fe\u00e6r a\u00f0st\u00e6\u00f0ur a\u00f0 f\u00e9lagi\u00f0 geti ekki losa\u00f0 um \u00feessar fj\u00e1rfestingars\u00ednar hratt og n\u00e1l\u00e6gt gangvir\u00f0i \u00feeirra til \u00feess a\u00f0 uppfylla lausafj\u00e1r\u00fe\u00f6rf s\u00edna e\u00f0a breg\u00f0ast vi\u00f0 s\u00e9rst\u00f6kum atbur\u00f0umeins og r\u00fdrnun \u00e1 l\u00e1nsh\u00e6fi \u00fatgefanda. F\u00e9lagi\u00f0 hefur einnig gengist \u00ed \u00e1byrg\u00f0 fyrir l\u00e1num og leigusamningum hj\u00e1 f\u00e9l\u00f6gum \u00ed eignasafni s\u00ednu. Heildarfj\u00e1rh\u00e6\u00f0m\u00f6gulegra skuldbindinga vegna \u00e1byrg\u00f0a er 1.394 m.kr. \u00ed \u00e1rslok 2024.\u00cd \u00e1rslok 2024 eru handb\u00e6rt f\u00e9 og r\u00edkisskuldabr\u00e9f 143% af skammt\u00edmaskuldum f\u00e9lagsins. \u00cd samr\u00e6mi vi\u00f0 stefnu f\u00e9lagsins er fylgst me\u00f0 lausafj\u00e1r\u00e1h\u00e6ttu daglega.Samningsbundnar afborganir af fj\u00e1rskuldum, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum, greinast \u00feannig:31. desember 2024Umsami\u00f0 B\u00f3kf\u00e6rt sj\u00f3\u00f0-ver\u00f0 streymi Innan \u00e1rs 1-2 \u00e1r2-5 \u00e1r Meira en 5 \u00e1rFj\u00e1rskuldir sem ekki eru aflei\u00f0urVaxtaberandi skuldir ...............14.836 18.216 3.437 7.142 7.637 0 Vi\u00f0skiptaskuldir og a\u00f0rarskammt\u00edmaskuldir ...................226 226 226 15.063 18.443 3.664 7.142 7.637 0 31. desember 2023Umsami\u00f0 B\u00f3kf\u00e6rt sj\u00f3\u00f0-ver\u00f0 streymi Innan \u00e1rs 1-2 \u00e1rMeira en 5 \u00e1r2-5 \u00e1r Fj\u00e1rskuldir sem ekki eru aflei\u00f0urVaxtaberandi skuldir ...............9.963 11.298 3.392 2.373 4.118 1.415 Vi\u00f0skiptaskuldir og a\u00f0rarskammt\u00edmaskuldir ...................294 294 294 10.257 11.592 3.686 2.373 4.118 1.415",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__33": {
"value": "3.1.3 \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi ef m\u00f3ta\u00f0ili f\u00e9lagsins stendur ekki vi\u00f0 umsamdar skuldbindingar s\u00ednar.F\u00e9lagi\u00f0 stundar ekki umfangsmikla \u00fatl\u00e1nastarfsemi og l\u00e1nar a\u00f0allega til m\u00f3ta\u00f0ila sem eru \u00ed eigu f\u00e9lagsins, f\u00e9lagi\u00f0\u00feekkir vel og hefur a\u00f0komu a\u00f0 stj\u00f3rn. Mesta m\u00f6gulega tap f\u00e9lagsins vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra sem var eftirfarandi \u00ed \u00e1rslok: 2024 2023Handb\u00e6rt f\u00e9 .........................................................................................................3.604 3.139 L\u00e1n og kr\u00f6fur \u00e1 tengda a\u00f0ila ..................................................................................1.919 845 Skammt\u00edmakr\u00f6fur .................................................................................................605 570 6.128 4.554 \u00c1ri\u00f0 2024 voru kr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0 5,3 m.kr. afskrifa\u00f0ar. F\u00e6r\u00f0 er var\u00fa\u00f0arni\u00f0urf\u00e6rsla krafna a\u00f0 fj\u00e1rh\u00e6\u00f0 68 m.kr. sem er vegna einnar kr\u00f6fu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__34": {
"value": "3.2 Gangvir\u00f0ismatGangvir\u00f0i fj\u00e1reigna og skulda sem versla\u00f0 er me\u00f0 \u00e1 virkum m\u00f6rku\u00f0um mi\u00f0ast vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 vi\u00f0 lokunvi\u00f0skipta \u00e1 lokadegi \u00e1rsins. F\u00e9lagi\u00f0 notar s\u00ed\u00f0asta marka\u00f0sver\u00f0 fyrir b\u00e6\u00f0i fj\u00e1reignir og fj\u00e1rskuldir. Ef umtalsver\u00f0hreyfing \u00e1 gangvir\u00f0i ver\u00f0ur eftir lokun vi\u00f0skipta fram a\u00f0 mi\u00f0n\u00e6tti \u00e1 lokadegi \u00e1rsins, ver\u00f0ur matsa\u00f0fer\u00f0um beitt til a\u00f0\u00e1kvar\u00f0a gangvir\u00f0i.Fj\u00e1rfestingafasteignir f\u00e9lagsins voru metnar af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila og bygg\u00f0i ver\u00f0mati\u00f0 \u00e1 n\u00fdlegum vi\u00f0skiptaver\u00f0um me\u00f0 samb\u00e6rilegar eignir. Gangvir\u00f0i fj\u00e1reigna og skulda sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum marka\u00f0i er \u00e1kvar\u00f0a\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 notaver\u00f0matsa\u00f0fer\u00f0ir. F\u00e9lagi\u00f0 notar margv\u00edslegar a\u00f0fer\u00f0ir og gefur s\u00e9r forsendur sem byggja \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um.Ver\u00f0matsa\u00f0fer\u00f0ir sem nota\u00f0ar eru fyrir \u00f3sta\u00f0la\u00f0a fj\u00e1rm\u00e1lagerninga eins og valr\u00e9tti, gjaldeyrisskiptasamninga oga\u00f0rar aflei\u00f0ur, fela \u00ed s\u00e9r notkun \u00e1 samb\u00e6rilegum n\u00fdlegum vi\u00f0skiptum \u00e1 armslengdar grundvelli, tilv\u00edsun \u00ed a\u00f0ragerninga sem eru \u00ed meginatri\u00f0um eins, greining \u00e1 n\u00favirtu sj\u00f3\u00f0streymi, ver\u00f0lagningarl\u00edk\u00f6num valr\u00e9tta og \u00f6\u00f0rumver\u00f0matsa\u00f0fer\u00f0um sem almennt eru nota\u00f0ar af marka\u00f0sa\u00f0ilum me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 n\u00fdta marka\u00f0suppl\u00fdsingarsem mest og treysta eins l\u00edti\u00f0 og m\u00f6gulegt er \u00e1 s\u00e9rt\u00e6kar uppl\u00fdsingar.Ver\u00f0matsl\u00edk\u00f6n eru alltaf mat e\u00f0a n\u00e1lgun \u00e1 ver\u00f0m\u00e6ti sem ekki er h\u00e6gt a\u00f0 \u00e1kvar\u00f0a me\u00f0 vissu og matsa\u00f0fer\u00f0ir semnota\u00f0ar eru endurspegla kannski ekki a\u00f0 fullu alla \u00fe\u00e6tti sem skipta m\u00e1li fyrir st\u00f6\u00f0una sem f\u00e9lagi\u00f0 tekur. Ver\u00f0mat er\u00fev\u00ed lei\u00f0r\u00e9tt, \u00fear sem vi\u00f0 \u00e1, til a\u00f0 taka tillit til vi\u00f0b\u00f3tar\u00fe\u00e1tta, \u00fear \u00e1 me\u00f0al lausafj\u00e1r\u00e1h\u00e6ttu og m\u00f3ta\u00f0ila\u00e1h\u00e6ttu.F\u00e9lagi\u00f0 notar \u00ferepaskiptingu til \u00feess a\u00f0 sk\u00fdra mismunandi flokka vi\u00f0 mati \u00e1 gangvir\u00f0i. \u00derepin eru skilgreind \u00e1eftirfarandi h\u00e1tt:\u00derep 1: Skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir.Fj\u00e1rfestingar \u00fear sem ver\u00f0m\u00e6ti mi\u00f0ast vi\u00f0 skr\u00e1\u00f0 marka\u00f0sver\u00f0 \u00e1 virkum m\u00f6rku\u00f0um og eru \u00fev\u00ed flokku\u00f0 \u00ed 1. stig, eruskr\u00e1\u00f0 hlutabr\u00e9f og r\u00edkisskuldabr\u00e9f. F\u00e9lagi\u00f0 a\u00f0lagar ekki skr\u00e1\u00f0 ver\u00f0 fyrir \u00feessa gerninga.\u00derep 2: A\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt fyrsta \u00ferepi sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina,\u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleidd af ver\u00f0i).Fj\u00e1rm\u00e1lagerningar sem \u00e1tt er \u00ed vi\u00f0skiptum me\u00f0 \u00e1 m\u00f6rku\u00f0um sem ekki eru taldir vera virkir en eru metnir \u00e1 grundvelliskr\u00e1\u00f0s marka\u00f0sver\u00f0s, tilbo\u00f0a s\u00f6lua\u00f0ila e\u00f0a annarra ver\u00f0matsa\u00f0fer\u00f0a sem stutt er af sj\u00e1anlegum breytum eruflokka\u00f0ir \u00ed 2. \u00ferep. \u00dear sem 2. stigs fj\u00e1rfestingar innihalda st\u00f6\u00f0ur sem ekki er versla\u00f0 me\u00f0 \u00e1 virkum m\u00f6rku\u00f0umog/e\u00f0a eru h\u00e1\u00f0ar yfirf\u00e6rslutakm\u00f6rkunum, getur ver\u00f0mat veri\u00f0 a\u00f0laga\u00f0 til a\u00f0 endurspegla \u00f3seljanleika og/e\u00f0a\u00f3framseljanleika, sem eru almennt bygg\u00f0ar \u00e1 tilt\u00e6kum marka\u00f0suppl\u00fdsingum.\u00derep 3: Forsendur sem nota\u00f0ar eru vi\u00f0 mat eignar e\u00f0a skuldar eru ekki bygg\u00f0ar \u00e1 f\u00e1anlegum marka\u00f0suppl\u00fdsingum(\u00f3greinanlegar uppl\u00fdsingar).Fj\u00e1rfestingar sem flokkast innan 3. stigs hafa umtalsver\u00f0ar \u00f3greinanlegar breytur, \u00fear sem vi\u00f0skipti me\u00f0 \u00feau eru f\u00e1t\u00ed\u00f0. \u00deri\u00f0ja stigs gerningarnir innihalda hlutabr\u00e9f fyrirt\u00e6kja og fj\u00e1rfestingaeigna. \u00dear sem sj\u00e1anleg ver\u00f0 eru ekki tilt\u00e6k fyrir \u00feessi ver\u00f0br\u00e9f hefur f\u00e9lagi\u00f0 nota\u00f0 matsa\u00f0fer\u00f0ir til a\u00f0 f\u00e1 fram gangvir\u00f0i.Eftirfarandi tafla s\u00fdnir fj\u00e1rfestingaeignir f\u00e9lagsins eftir flokkum metnar \u00e1 gangvir\u00f0i 31. desember 2024.Eignir \u00derep 1 \u00derep 2 \u00derep 3 SamtalsEignarhlutir \u00ed f\u00e9l\u00f6gum:Fyrirt\u00e6kjamarka\u00f0ur....................................................0 0 13.012 13.012 Neytendamarka\u00f0ur.....................................................775 0 15.651 16.426 Fj\u00e1rm\u00e1lamarka\u00f0ur......................................................3.390 0 0 3.390 Fasteignir..................................................................4.619 0 191 4.810 Innvi\u00f0ir.....................................................................0 0 3.355 3.355 Anna\u00f0.......................................................................845 0 567 1.411 Skuldabr\u00e9f:R\u00edkisskuldabr\u00e9f...........................................................1.086 0 0 1.086 Fj\u00e1rfestingafasteignir......................................................0 10.294 635 10.929 10.715 10.294 33.410 54.419 Eftirfarandi tafla s\u00fdnir eignir f\u00e9lagsins eftir flokkum metnar \u00e1 gangvir\u00f0i 31. desember 2023.Eignir \u00derep 1 \u00derep 2 \u00derep 3 SamtalsEignarhlutir \u00ed f\u00e9l\u00f6gum:Fyrirt\u00e6kjamarka\u00f0ur....................................................34 0 9.740 9.774 Neytendamarka\u00f0ur.....................................................872 0 13.628 14.501 Fj\u00e1rm\u00e1lamarka\u00f0ur......................................................4.252 0 211 4.463 Fasteignir..................................................................3.085 0 451 3.535 Innvi\u00f0ir.....................................................................0 0 2.839 2.839 Anna\u00f0.......................................................................862 0 225 1.087 Skuldabr\u00e9f: 0 Skuldabr\u00e9f fyrirt\u00e6kja..................................................291 0 44 335 R\u00edkisskuldabr\u00e9f...........................................................2.524 0 0 2.524 Fj\u00e1rfestingafasteignir......................................................0 0 6.107 6.107 11.920 0 33.245 45.165 Ver\u00f0mat 3. stigs eigna er endursko\u00f0a\u00f0 \u00e1 sex m\u00e1na\u00f0a fresti e\u00f0a oftar ef \u00feurfa \u00feykir. Meti\u00f0 er hversu vi\u00f0eigandibreytur ver\u00f0matsl\u00edkansins eru, sem og matsni\u00f0ursta\u00f0an me\u00f0 \u00fdmsum matsa\u00f0fer\u00f0um og a\u00f0fer\u00f0um sem almennt eruvi\u00f0urkenndar sem sta\u00f0la\u00f0ar. Vi\u00f0 val \u00e1 heppilegasta ver\u00f0matsl\u00edkaninu er haft \u00ed huga ni\u00f0urst\u00f6\u00f0ur hva\u00f0a l\u00edkans hafa \u00edgegnum t\u00ed\u00f0ina veri\u00f0 best \u00ed takt vi\u00f0 raunveruleg marka\u00f0svi\u00f0skipti.Vi\u00f0 mat \u00e1 gangvir\u00f0i st\u00e6rstu \u00f3skr\u00e1\u00f0u f\u00e9laganna \u00ed eigu SKEL er stu\u00f0st vi\u00f0 sj\u00f3\u00f0streymisgreiningu (e. Discounted CashFlow, DCF) og b\u00e6\u00f0i nota\u00f0 frj\u00e1lst fj\u00e1rstreymi til fyrirt\u00e6kis (e. Free Cash Flow to Firm, FCFF) og ar\u00f0grei\u00f0slul\u00edkan (e.Dividend Discount Model, DDM). Gangvir\u00f0ismati\u00f0 er byggt \u00e1 rekstrar\u00e1\u00e6tlun stj\u00f3rnenda hvers f\u00e9lags. Sp\u00e1st\u00e6r\u00f0ir erumargar hverjar bygg\u00f0ar \u00e1 raunbreytingu undirliggjandi st\u00e6r\u00f0a og \u00ed kj\u00f6lfari\u00f0 er innbyggt ver\u00f0b\u00f3lgu\u00e1lag \u00e1h\u00e6ttulausravaxta nota\u00f0 sem mat \u00e1 framt\u00ed\u00f0arver\u00f0b\u00f3lgu \u00ed fj\u00e1rstreymi, s\u00e9rst\u00f6ku fyrirt\u00e6kja\u00e1lagi b\u00e6tt vi\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu eigin fj\u00e1rsem tekur m.a. mi\u00f0 af seljanleika f\u00e9laganna, \u00f3vissu um framgang rekstrar\u00e1\u00e6tlana og \u00fdmsum \u00f3vissu\u00fe\u00e1ttum \u00edrekstrarumhverfi f\u00e9laganna. Sj\u00e1 helstu forsendur ver\u00f0mata \u00ed t\u00f6flu fyrir ne\u00f0an. Ver\u00f0m\u00f6t \u00f3skr\u00e1\u00f0ra eigna eruframkv\u00e6mdar af \u00f3h\u00e1\u00f0um \u00feri\u00f0ja a\u00f0ila sem eru s\u00e9rfr\u00e6\u00f0ingar \u00ed ver\u00f0m\u00f6tum fyrirt\u00e6kja. \u00cd \u00feeim tilfellum \u00feegar h\u00e6gt er a\u00f0 finna n\u00fdlegt vi\u00f0skiptaver\u00f0 \u00ed vi\u00f0skiptum vi\u00f0 \u00f3tengda a\u00f0ila \u00fe\u00e1 er mi\u00f0a\u00f0 vi\u00f0 sl\u00edkt ver\u00f0frekar en ni\u00f0urst\u00f6\u00f0ur ver\u00f0mata.Styrk\u00e1sOrkanSamst\u00e6\u00f0aSamst\u00e6\u00f0aLyfjavalGallon Framleg\u00f0/Tekjur9.766 5.362 3.816 609 Dr\u00f6g 2024* EBITDA2.649 2.272 139 294 EBIT2.365 1.682 ( 11)133 Framleg\u00f0/ Tekjur10.484 5.731 4.625 629 EBITDA2.869 2.438 274 303 \u00c1\u00e6tlun 2025*\ue603EBIT2.294 1.730 221 163 Fj\u00e1rfestingar988 993 74 60 WACC n/a 14,1% 14,0% 12,0%Vir\u00f0ismat\ue603Rekstrarvir\u00f0i (EV) n/a 14.408 2.892 2.195 Vir\u00f0i hlutafj\u00e1r n/a 10.669 2.373 3.355 Rekstrarvir\u00f0i (EV)23.020 14.408 2.892 2.195 B\u00f3kf\u00e6rt vir\u00f0i Vir\u00f0i hlutafj\u00e1r20.456 10.669 2.373 3.355 SKELEignarhlutur SKEL %63,4% 100% 81,2% 100%Vir\u00f0i hlutafj\u00e1r SKEL12.969 10.669 1.927 3.355 EV/EBITDA 20248,7x 6,3x 20,8x 7,5xEV/EBITDA 2025S8,0x 5,9x 10,6x 7,2xVer\u00f0lagning\ue603EV/EBIT 20249,7x 8,6x n/a 16,5xEV/EBIT 2025S10,0x 8,3x 13,1x 13,5x*T\u00f6lur er \u00e1n \u00e1hrifa IFRS 16 Afstemming \u00e1 breytingum \u00e1 gangvir\u00f0i eigna31.12.2024Skr\u00e1\u00f0 Fj\u00e1rfestinga \u00d3skr\u00e1\u00f0 Aflei\u00f0u- ver\u00f0br\u00e9ffasteignirver\u00f0br\u00e9fsamningar SamtalsSta\u00f0a 31.12.2023.......................................11.920 6.107 27.114 24 45.165 Gangvir\u00f0isbreyting f\u00e6r\u00f0 \u00ed rekstrarreikning.....2.168 389 4.940 22 7.520 Vi\u00f0b\u00e6tur....................................................2.138 4.893 1.029 0 8.059 Sala...........................................................( 5.557) ( 460) ( 308) 0 ( 6.324)Sta\u00f0a 31. desember 2024............................10.669 10.929 32.776 46 54.420 31.12.2023Skr\u00e1\u00f0 Fj\u00e1rfestinga \u00d3skr\u00e1\u00f0 Aflei\u00f0u- ver\u00f0br\u00e9ffasteignirver\u00f0br\u00e9fsamningarSamtalsSta\u00f0a 31.12.2022.......................................7.037 690 23.150 ( 13) 30.864 Endurflokkun 1.1.2023................................201 0 ( 201) 0 0 Gangvir\u00f0isbreyting f\u00e6r\u00f0 \u00ed rekstrarreikning.....772 ( 2) 5.218 ( 48) 5.939 Vi\u00f0b\u00e6tur....................................................6.372 5.420 3.739 0 15.532 Sala...........................................................( 2.463) 0 ( 4.792) 0 ( 7.255)Aflei\u00f0usamningur f\u00e6r\u00f0ur me\u00f0al skulda.........0 0 0 84 84 Sta\u00f0a 31. desember 2023............................11.920 6.107 27.114 24 45.165 \u00c1hrif \u00f3greinanlegra forsendna \u00e1 3 \u00fereps gangvir\u00f0ismatF\u00e9lagi\u00f0 telur gangvir\u00f0ism\u00f6tin vera vi\u00f0eigandi n\u00e1lgun \u00e1 gangvir\u00f0i eignanna en breytingar \u00e1 forsendum e\u00f0amatsa\u00f0fer\u00f0um getur haft veruleg \u00e1hrif \u00e1 ni\u00f0urst\u00f6\u00f0ur ver\u00f0matanna. Breyting upp \u00e1 10% \u00e1 ver\u00f0m\u00f6tum myndi hafaeftirfarandi \u00e1hrif \u00e1 hagna\u00f0 fyrir skatta:+10% -10%Fj\u00e1rfestingafasteignir..............................................................................................1.093 ( 1.093)Hlutabr\u00e9f..............................................................................................................3.278 ( 3.278)Skuldabr\u00e9f.............................................................................................................5 ( 5)4.375 ( 4.375)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__35": {
"value": "4. Mikilv\u00e6gar forsendur reikningshaldlegs matsFlutningur \u00e1 milli \u00ferepaF\u00e9lagi\u00f0 metur \u00ed lok hvers uppgj\u00f6rst\u00edmabils hvort fj\u00e1reignir og fj\u00e1rskuldir sem metnar eru \u00e1 gangvir\u00f0i hafi f\u00e6rst \u00e1 milli\u00ferepa \u00ed \u00ferepaskiptingunni me\u00f0 \u00fev\u00ed a\u00f0 yfirfara flokkunina. \u00c1 \u00e1runum 2024 og 2023 voru fj\u00e1rfestingafasteignir \u00edStefnisvogi f\u00e6r\u00f0ar \u00far \u00ferepi 3 \u00ed \u00ferep 2. Stj\u00f3rnendur gera \u00e1\u00e6tlanir og gefa s\u00e9r forsendur um framt\u00ed\u00f0ina. Mati\u00f0 sem af \u00feessu lei\u00f0ir mun sjaldan jafngildan\u00e1kv\u00e6mlega raunverulegum ni\u00f0urst\u00f6\u00f0um. \u00c1\u00e6tlanir og forsendur sem eru s\u00e9rstaklega vi\u00f0kv\u00e6mar fyrir breytingumog geta valdi\u00f0 verulegri lei\u00f0r\u00e9ttingu \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda eru \u00fatlistu\u00f0 h\u00e9r a\u00f0 ne\u00f0an.(a) Gangvir\u00f0i ver\u00f0br\u00e9fa sem ekki eru skr\u00e1\u00f0 \u00e1 virkum marka\u00f0iGangvir\u00f0i ver\u00f0br\u00e9fa sem ekki eru skr\u00e1\u00f0 \u00e1 virkum marka\u00f0i getur veri\u00f0 \u00e1kvar\u00f0a\u00f0 af f\u00e9laginu me\u00f0 \u00fev\u00ed a\u00f0 nota \u00feekktarver\u00f0matsa\u00f0fer\u00f0ir. \u00dear sem engin marka\u00f0sg\u00f6gn eru tilt\u00e6k getur f\u00e9lagi\u00f0 meti\u00f0 st\u00f6\u00f0ur me\u00f0 eigin l\u00edk\u00f6num, sem erubygg\u00f0 \u00e1 ver\u00f0matsa\u00f0fer\u00f0um og a\u00f0fer\u00f0um sem almennt eru vi\u00f0urkenndar sem sta\u00f0la\u00f0ar \u00ed greininni. L\u00edk\u00f6nin semnotu\u00f0 eru til a\u00f0 \u00e1kvar\u00f0a gangvir\u00f0i eru yfirfarin og endursko\u00f0u\u00f0 reglulega af starfsf\u00f3lki hj\u00e1 SKEL fj\u00e1rfestingaf\u00e9lagi.L\u00edk\u00f6nin sem notu\u00f0 eru fyrir skuldabr\u00e9f eru bygg\u00f0 \u00e1 hreinu n\u00favir\u00f0i \u00e1\u00e6tla\u00f0s framt\u00ed\u00f0arsj\u00f3\u00f0streymis, lei\u00f0r\u00e9tt eftir \u00fev\u00edsem vi\u00f0 \u00e1 fyrir lausafj\u00e1rst\u00f6\u00f0u og l\u00e1nsfj\u00e1r- og marka\u00f0s\u00e1h\u00e6ttu\u00fe\u00e1ttum.L\u00edk\u00f6nin nota greinanleg g\u00f6gn, a\u00f0 \u00fev\u00ed marki sem unnt er. Stj\u00f3rnendur \u00feurfa \u00fe\u00f3 a\u00f0 beita mati fyrir breytur sem ekkieru greinanlegar \u00e1 marka\u00f0i. Breytingar \u00e1 forsendum um \u00feessa \u00fe\u00e6tti g\u00e6tu haft \u00e1hrif \u00e1 skr\u00e1\u00f0 gangvir\u00f0ifj\u00e1rm\u00e1lagerninga. N\u00e6mni fyrir \u00f3greinanlegum g\u00f6gnum byggist \u00e1 v\u00e6ntingum stj\u00f3rnenda um m\u00f6gulegar breytingar \u00e1\u00feessum g\u00f6gnum, a\u00f0 teknu tilliti til s\u00f6gulegra sveiflna og mats \u00e1 framt\u00ed\u00f0arhreyfingum \u00e1 marka\u00f0i.\u00c1kv\u00f6r\u00f0un um hva\u00f0 teljist \u201egreinanlegt\u201c krefst verulegs mats f\u00e9lagsins. F\u00e9lagi\u00f0 l\u00edtur svo \u00e1 a\u00f0 greinanleg g\u00f6gn s\u00e9umarka\u00f0sg\u00f6gn sem eru a\u00f0gengileg, dreift reglulega e\u00f0a uppf\u00e6r\u00f0, \u00e1rei\u00f0anleg og sannreynanleg, ekki s\u00e9reign og veittaf \u00f3h\u00e1\u00f0um a\u00f0ilum sem taka virkan \u00fe\u00e1tt \u00ed vi\u00f0komandi marka\u00f0i.(b) Starfr\u00e6kslugjaldmi\u00f0illStj\u00f3rnin telur \u00edslensku kr\u00f3nuna vera \u00feann gjaldmi\u00f0il sem best s\u00fdnir efnahagsleg \u00e1hrif undirliggjandi vi\u00f0skipta,atbur\u00f0a og a\u00f0st\u00e6\u00f0na. Kr\u00f3nan er gjaldmi\u00f0illinn sem f\u00e9lagi\u00f0 m\u00e6lir frammist\u00f6\u00f0u s\u00edna \u00ed og tilkynnir um afkomu s\u00edna.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__36-1": {
"value": "5. Rekstrartekjur og -kostna\u00f0ur af fj\u00e1rfestingafasteignum2024 2023Leigutekjur ...........................................................................................................229 34Fasteignagj\u00f6ld ......................................................................................................21 7Tryggingar ...........................................................................................................7 0A\u00f0keypt \u00fej\u00f3nusta ..................................................................................................9 0Annar rekstrarkostna\u00f0ur ........................................................................................7 1Rekstrarkostna\u00f0ur fj\u00e1rfestingafasteigna samtals .......................................................44 96. A\u00f0rar rekstrartekjurA\u00f0rar rekstrartekjur greinast \u00feannig: 2024 2023Laun greidd til SKEL vegna stj\u00f3rnarsetu ..................................................................46 56A\u00f0rar tekjur ..........................................................................................................5 73A\u00f0rar rekstrartekjur samtals ...................................................................................51 128",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__37-1": {
"value": "5. Rekstrartekjur og -kostna\u00f0ur af fj\u00e1rfestingafasteignum2024 2023Leigutekjur ...........................................................................................................229 34Fasteignagj\u00f6ld ......................................................................................................21 7Tryggingar ...........................................................................................................7 0A\u00f0keypt \u00fej\u00f3nusta ..................................................................................................9 0Annar rekstrarkostna\u00f0ur ........................................................................................7 1Rekstrarkostna\u00f0ur fj\u00e1rfestingafasteigna samtals .......................................................44 97. Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur greinist \u00feannig: 2024 2023A\u00f0keypt l\u00f6gfr\u00e6\u00f0ia\u00f0sto\u00f0 og \u00f6nnur \u00fej\u00f3nusta .............................................................114 114Skrifstofu- og stj\u00f3rnunarkostna\u00f0ur .........................................................................79 61Skr\u00e1ningarkostna\u00f0ur og annar tengdur kostna\u00f0ur ....................................................48 47Uppl\u00fdsingat\u00e6kni ...................................................................................................18 32H\u00fasn\u00e6\u00f0iskostna\u00f0ur ..............................................................................................16 42Afskriftir ...............................................................................................................11 8Annar kostna\u00f0ur ...................................................................................................12 0Annar rekstrarkostna\u00f0ur samtals ............................................................................299 305",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__42": {
"value": "10. Eignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum reksturEignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstur sundurli\u00f0ast \u00feannig:31.12.2024 31.12.2023Gangvir\u00f0i Gangvir\u00f0iR\u00edkisskuldabr\u00e9f f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningRIKB 24 0415 ...................................................................................................0 1.497 RIKS 26 0216 ...................................................................................................1.086 1.027 1.086 2.524 Skr\u00e1\u00f0 ver\u00f0br\u00e9f f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningKaldal\u00f3n hf. (2024: 15,28%) ..............................................................................4.619 3.000 Skagi hf. (2024: 8,23%) ....................................................................................3.390 2.681 \u00d6nnur skr\u00e1\u00f0 ver\u00f0br\u00e9f f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning ..........................1.574 3.715 9.583 9.396 A\u00f0rar \u00f3skr\u00e1\u00f0ar fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningStyrk\u00e1s hf. (63,4%) ...........................................................................................12.969 9.697 Orkan IS ehf. (100%) ........................................................................................10.669 9.173 Gallon ehf. (100%) ...........................................................................................3.355 2.839 Lyfjaval ehf. (81,2%) .......................................................................................1.927 2.368 Stork ehf. (100%), innifelur INNO (50%) ............................................................1.126 0 \u00d6nnur \u00f3skr\u00e1\u00f0 f\u00e9l\u00f6g ............................................................................................2.776 3.061 32.822 27.138 10. Eignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstur, frh.31.12.2024 31.12.2023Fj\u00e1rfestingafasteignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning\u00cdb\u00fa\u00f0arh\u00fasn\u00e6\u00f0i .................................................................................................10.294 4.968 Atvinnuh\u00fasn\u00e6\u00f0i ................................................................................................635 1.139 10.929 6.107 Heildareignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstur54.419 45.165 Breytingar \u00e1 gangvir\u00f0i fj\u00e1reigna og fj\u00e1rfestingafasteigna:2024 2023Innleyst ...............................................................................................................( 14) 736 \u00d3innleyst .............................................................................................................7.534 5.204 7.520 5.939 Eftirfarandi fj\u00e1rfestingaeignir eru n\u00fdttar sem trygging vegna ve\u00f0l\u00e1na a\u00f0 fj\u00e1rh\u00e6\u00f0 10.370 m.kr. \u00ed \u00e1rslok 2024:Eignir Marka\u00f0sver\u00f0Fasteignir ..................................................................................................................................10.744 Kaldal\u00f3n hf. ...............................................................................................................................4.619 V\u00e1tryggingaf\u00e9lag \u00cdslands hf. .......................................................................................................3.390 A\u00f0rar skr\u00e1\u00f0ar eignir ...................................................................................................................453 19.206 L\u00fdsing \u00e1 \u00f3skr\u00e1\u00f0um f\u00e9l\u00f6gum \u00ed eignasafniOrkan IS ehf. er fyrirt\u00e6ki \u00e1 neytendamarka\u00f0i. Orkan rekur 73 eldsneytisst\u00f6\u00f0var auk \u00feess a\u00f0 selja vetni, metan ogbj\u00f3\u00f0a rafhle\u00f0slu. Orkan \u00e1 a\u00f0 fullu L\u00f6\u00f0ur ehf. Orkan \u00e1 eignarhlut \u00ed Heimkaup (71%), Bl\u00e6 ehf., \u00e1\u00f0ur \u00cdslenskaVetnisf\u00e9lagi\u00f0, (50%) og Straumlind ehf. (34%). L\u00f6\u00f0ur ehf. rekur 12 b\u00edla\u00fevottast\u00f6\u00f0var, 9 \u00e1 h\u00f6fu\u00f0borgarsv\u00e6\u00f0inu, eina \u00e1 Akureyri, eina \u00ed Vestmannaeyjum og eina \u00edReykjanesb\u00e6. Allar st\u00f6\u00f0varnar eru reknar undir eigin v\u00f6rumerki. Heimkaup ehf. rekur heimkaup.is \u00e1samt verslunum undir merkjunum Pr\u00eds, 10-11, Extra og Orkunnar. Auk \u00feess a\u00f0eiga eignarhlut \u00ed Sbarro. \u00cd lok \u00e1rs 2024 var hlutur f\u00e9lagsins \u00ed Brau\u00f0 og co. seldur til SKEL.Lyfjaval ehf. rekur 7 ap\u00f3tek undir eigin v\u00f6rumerki sem og netverslun me\u00f0 lyf og tengdar v\u00f6rur. Styrk\u00e1s hf. var stofna\u00f0 2023 sem m\u00f3\u00f0urf\u00e9lag utan um 100% eignarhluti \u00ed Skeljungi ehf. og Kletti s\u00f6lu og \u00fej\u00f3nustuehf. \u00c1 \u00e1rinu b\u00e6ttist svo 100% hlutur \u00ed St\u00f3lpa vi\u00f0 Styrk\u00e1s. Skeljungur sinnir s\u00f6lu og \u00fej\u00f3nustu vi\u00f0 fyrirt\u00e6ki me\u00f0 eldsneyti, efnav\u00f6ru og \u00e1bur\u00f0. F\u00e9lagi\u00f0 sinnir hluta af \u00fej\u00f3nustusinni \u00ed gegnum eftirfarandi d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g Barkur ehf. (67%), EAK ehf. (33%), Fj\u00f6lver ehf. (33%) ogEcomar ehf. (67%). Klettur er lei\u00f0andi \u00ed s\u00f6lu og \u00fej\u00f3nustu vinnuv\u00e9la, aflv\u00e9la, rafst\u00f6\u00f0va, lyftara, rafgeyma, hle\u00f0slukrana, hj\u00f3lbar\u00f0a,v\u00f6ruflutninga- og h\u00f3pfer\u00f0ab\u00edla. Klettur er umbo\u00f0sa\u00f0ili fyrir Caterpillar (CAT) og Scania \u00e1 \u00cdslandi og er me\u00f0 6starfsst\u00f6\u00f0var \u00e1 \u00cdslandi.St\u00f3lpi starfar \u00e1 svi\u00f0i eignaums\u00fdslu og leigustarfsemi. F\u00e9lagi\u00f0 er lei\u00f0andi \u00ed g\u00e1ma- og h\u00faseiningalausnum fyriratvinnul\u00edfi\u00f0 og einstaklinga, g\u00e1mavi\u00f0ger\u00f0um og tj\u00f3na\u00fej\u00f3nustu fyrir tryggingaf\u00e9l\u00f6g.Gallon ehf. \u00e1 og rekur orkuinnvi\u00f0i, \u00fe.e. sex birg\u00f0ast\u00f6\u00f0var \u00ed Reykjav\u00edk, \u00e1 Akureyri, Eskifir\u00f0i, Rey\u00f0arfir\u00f0i og \u00edVestmannaeyjum. Birg\u00f0atankar f\u00e9lagsins eru 36 og geymslur\u00fdmi fyrir um 90m l\u00edtra af eldsneyti. Gallon ehf. \u00e1 25%eignarhlut \u00ed EBK ehf.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsDesignatedAtFairValueThroughProfitOrLossExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__40": {
"value": "8. Fj\u00e1rmunatekjur2024 2023Vaxtatekjur af handb\u00e6ru f\u00e9 ..................................................................................191 200 Vextir af kr\u00f6fum og skuldabr\u00e9fum ...........................................................................148 138 Ar\u00f0stekjur ............................................................................................................581 167 Gengismunur ........................................................................................................45 122 966 627",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__41": {
"value": "9. Fj\u00e1rmagnsgj\u00f6ld2024 2023Vaxtagj\u00f6ld ............................................................................................................1.079 463Var\u00fa\u00f0arni\u00f0urf\u00e6rsla l\u00e1nveitinga ...............................................................................0 681.079 531",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__43": {
"value": "11. Framvirkir samningarFramvirkir samningar eru skuldbinding til a\u00f0 kaupa e\u00f0a selja fj\u00e1rm\u00e1lagerning \u00ed framt\u00ed\u00f0inni \u00e1 \u00e1kve\u00f0nu ver\u00f0i. Eftirfarandi eru st\u00f6\u00f0ur undirliggjandi eignar og skuldar framvirkra samninga \u00ed lok \u00e1rs:Eign20242023Skuldabr\u00e9faaflei\u00f0ur ...............................................................................................0 545 S\u00f6lur\u00e9ttarsamningur ..............................................................................................0 335 Gjaldeyrisaflei\u00f0ur ..................................................................................................622 0 622 880 SkuldSkuldabr\u00e9faaflei\u00f0ur ...............................................................................................0 521 S\u00f6lur\u00e9ttarsamningur ..............................................................................................0 419 Gjaldeyrisaflei\u00f0ur ..................................................................................................576 0 576 940 Gangvir\u00f0i opinna framvirkra samninga \u00ed \u00e1rslok .........................................................46 ( 60)",
"dimensions": {
"concept": "SKE:DisclosureOfForwardsAgreements",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__44": {
"value": "12. Handb\u00e6rt f\u00e9 og \u00edgildi handb\u00e6rs fj\u00e1r2024 2023Handb\u00e6rt f\u00e9 \u00e1 bankareikningum ............................................................................3.371 2.975 Ve\u00f0sett handb\u00e6rt f\u00e9 .............................................................................................233 164 3.604 3.139",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__46": {
"value": "13. Eigi\u00f0 f\u00e9Hlutaf\u00e9:Hlutaf\u00e9 f\u00e9lagsins nam \u00ed \u00e1rslok 1.878 m.kr. samkv\u00e6mt sam\u00feykktum \u00feess (2023: 1.936 m.kr.). Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Yfirver\u00f0sreikningur eigin fj\u00e1r:Yfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r sem f\u00e9lagi\u00f0 hefur selt. L\u00f6gbundinn varasj\u00f3\u00f0ur:Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i, sem ekki m\u00e1 nota til a\u00f0grei\u00f0a hluth\u00f6fum ar\u00f0. Vi\u00f0 f\u00e6rslu \u00ed l\u00f6gbundinn varasj\u00f3\u00f0 skal r\u00e1\u00f0stafa 10% af hagna\u00f0i \u00e1rsins \u00fear til 10% af nafnver\u00f0ihlutafj\u00e1r er n\u00e1\u00f0 og eftir \u00fea\u00f0 5% af hagna\u00f0i \u00e1rsins \u00fear til 25% af nafnvir\u00f0i hlutafj\u00e1r er n\u00e1\u00f0. Eftir \u00fea\u00f0 er ekki krafistfrekari f\u00e6rslu \u00ed l\u00f6gbundinn varasj\u00f3\u00f0.Bundinn gangvir\u00f0isreikningur:F\u00e6ra skal s\u00f6mu fj\u00e1rh\u00e6\u00f0 vegna matsbreytingar \u00e1 fj\u00e1reignum tilgreindum \u00e1 gangvir\u00f0i af \u00f3r\u00e1\u00f0st\u00f6fu\u00f0u eigin f\u00e9 \u00e1gangvir\u00f0isreikning \u00e1 me\u00f0al eigin fj\u00e1r sem \u00f3heimilt er a\u00f0 \u00fathluta ar\u00f0i af a\u00f0 teknu tilliti til skatt\u00e1hrifa eftir \u00fev\u00ed sem vi\u00f0\u00e1. Leysa skal gangvir\u00f0isreikning upp til jafns vi\u00f0 framkomnar breytingar \u00e1 vi\u00f0komandi eign e\u00f0a skuldbindingu \u00feegarh\u00fan er seld e\u00f0a innleyst e\u00f0a forsendur fyrir matsbreytingu eru ekki fyrir hendi.Varasj\u00f3\u00f0ur kaupr\u00e9tta:\u00c1\u00e6tla\u00f0ur kostna\u00f0ur vegna kaupr\u00e9ttarsamninga er gjaldf\u00e6r\u00f0ur yfir \u00e1vinnslut\u00edmabil kaupr\u00e9ttanna, me\u00f0 m\u00f3tf\u00e6rslu \u00e1 varasj\u00f3\u00f0 \u00e1 me\u00f0al eigin fj\u00e1r. Vi\u00f0 n\u00fdtingu e\u00f0a ni\u00f0urfellingu kaupr\u00e9tta er varasj\u00f3\u00f0ur endurflokka\u00f0ur \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9:\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 s\u00fdnir uppsafna\u00f0an hagna\u00f0 f\u00e9lagsins a\u00f0 fr\u00e1dregnu framlagi \u00ed l\u00f6gbundinn varasj\u00f3\u00f0 ogar\u00f0grei\u00f0slum. \u00d3r\u00e1\u00f0st\u00f6fu\u00f0u eigin f\u00e9 er unnt a\u00f0 r\u00e1\u00f0stafa til hluthafa \u00ed formi ar\u00f0grei\u00f0slna.Ar\u00f0ur: F\u00e9lagi\u00f0 greiddi \u00e1ri\u00f0 2024 ar\u00f0 vegna 2023 a\u00f0 fj\u00e1rh\u00e6\u00f0 750 m.kr (0,39 kr \u00e1 hlut). Tillaga er ger\u00f0 til grei\u00f0slu ar\u00f0s vegnafj\u00e1rhags\u00e1rsins sem enda\u00f0i 31. desember 2024 a\u00f0 fj\u00e1rh\u00e6\u00f0 6.000 m.kr (3,19 kr \u00e1 hvern \u00fatistandandi hlut) og ver\u00f0urtillagan l\u00f6g\u00f0 fram til sam\u00feykktar \u00e1 a\u00f0alfundi f\u00e9lagsins \u00feann 6.mars 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__45": {
"value": "13. Eigi\u00f0 f\u00e9Hlutaf\u00e9:Hlutaf\u00e9 f\u00e9lagsins nam \u00ed \u00e1rslok 1.878 m.kr. samkv\u00e6mt sam\u00feykktum \u00feess (2023: 1.936 m.kr.). Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Yfirver\u00f0sreikningur eigin fj\u00e1r:Yfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r sem f\u00e9lagi\u00f0 hefur selt. L\u00f6gbundinn varasj\u00f3\u00f0ur:Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i, sem ekki m\u00e1 nota til a\u00f0grei\u00f0a hluth\u00f6fum ar\u00f0. Vi\u00f0 f\u00e6rslu \u00ed l\u00f6gbundinn varasj\u00f3\u00f0 skal r\u00e1\u00f0stafa 10% af hagna\u00f0i \u00e1rsins \u00fear til 10% af nafnver\u00f0ihlutafj\u00e1r er n\u00e1\u00f0 og eftir \u00fea\u00f0 5% af hagna\u00f0i \u00e1rsins \u00fear til 25% af nafnvir\u00f0i hlutafj\u00e1r er n\u00e1\u00f0. Eftir \u00fea\u00f0 er ekki krafistfrekari f\u00e6rslu \u00ed l\u00f6gbundinn varasj\u00f3\u00f0.Bundinn gangvir\u00f0isreikningur:F\u00e6ra skal s\u00f6mu fj\u00e1rh\u00e6\u00f0 vegna matsbreytingar \u00e1 fj\u00e1reignum tilgreindum \u00e1 gangvir\u00f0i af \u00f3r\u00e1\u00f0st\u00f6fu\u00f0u eigin f\u00e9 \u00e1gangvir\u00f0isreikning \u00e1 me\u00f0al eigin fj\u00e1r sem \u00f3heimilt er a\u00f0 \u00fathluta ar\u00f0i af a\u00f0 teknu tilliti til skatt\u00e1hrifa eftir \u00fev\u00ed sem vi\u00f0\u00e1. Leysa skal gangvir\u00f0isreikning upp til jafns vi\u00f0 framkomnar breytingar \u00e1 vi\u00f0komandi eign e\u00f0a skuldbindingu \u00feegarh\u00fan er seld e\u00f0a innleyst e\u00f0a forsendur fyrir matsbreytingu eru ekki fyrir hendi.Varasj\u00f3\u00f0ur kaupr\u00e9tta:\u00c1\u00e6tla\u00f0ur kostna\u00f0ur vegna kaupr\u00e9ttarsamninga er gjaldf\u00e6r\u00f0ur yfir \u00e1vinnslut\u00edmabil kaupr\u00e9ttanna, me\u00f0 m\u00f3tf\u00e6rslu \u00e1 varasj\u00f3\u00f0 \u00e1 me\u00f0al eigin fj\u00e1r. Vi\u00f0 n\u00fdtingu e\u00f0a ni\u00f0urfellingu kaupr\u00e9tta er varasj\u00f3\u00f0ur endurflokka\u00f0ur \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9:\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 s\u00fdnir uppsafna\u00f0an hagna\u00f0 f\u00e9lagsins a\u00f0 fr\u00e1dregnu framlagi \u00ed l\u00f6gbundinn varasj\u00f3\u00f0 ogar\u00f0grei\u00f0slum. \u00d3r\u00e1\u00f0st\u00f6fu\u00f0u eigin f\u00e9 er unnt a\u00f0 r\u00e1\u00f0stafa til hluthafa \u00ed formi ar\u00f0grei\u00f0slna.Ar\u00f0ur: F\u00e9lagi\u00f0 greiddi \u00e1ri\u00f0 2024 ar\u00f0 vegna 2023 a\u00f0 fj\u00e1rh\u00e6\u00f0 750 m.kr (0,39 kr \u00e1 hlut). Tillaga er ger\u00f0 til grei\u00f0slu ar\u00f0s vegnafj\u00e1rhags\u00e1rsins sem enda\u00f0i 31. desember 2024 a\u00f0 fj\u00e1rh\u00e6\u00f0 6.000 m.kr (3,19 kr \u00e1 hvern \u00fatistandandi hlut) og ver\u00f0urtillagan l\u00f6g\u00f0 fram til sam\u00feykktar \u00e1 a\u00f0alfundi f\u00e9lagsins \u00feann 6.mars 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__47": {
"value": "14. Hagna\u00f0ur \u00e1 hlut\u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu.Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall afkomu, sem r\u00e1\u00f0stafa\u00f0 er til almennra hluthafa \u00ed f\u00e9laginu, og veginsme\u00f0alfj\u00f6lda \u00fatistandandi almennra hluta \u00e1 \u00e1rinu. 2024 2023Hagna\u00f0ur \u00e1rsins ...................................................................................................6.754 5.410 Vegi\u00f0 me\u00f0altal \u00fatistandandi hlutaHlutaf\u00e9 \u00ed \u00e1rsbyrjun ................................................................................................1.878 1.936 \u00c1hrif endurkaupa eigin br\u00e9fa ..................................................................................0 ( 13)Vegi\u00f0 me\u00f0altal fj\u00f6lda hluta \u00e1 \u00e1rinu .........................................................................1.878 1.923 Grunnhagna\u00f0ur \u00e1 hlut ..........................................................................................3,60 2,81\u00deynnt vegi\u00f0 me\u00f0altal \u00fatistandandi hlutaHlutir 1. jan\u00faar .....................................................................................................1.878 1.936 \u00c1hrif endurkaupa eigin br\u00e9fa ..................................................................................0 13)( \u00c1hrif kaupr\u00e9ttarsamninga ......................................................................................70 0 \u00deynntur veginn me\u00f0alfj\u00f6ldi \u00fatistandandi hluta ..........................................................1.948 1.923 \u00deynntur hagna\u00f0ur \u00e1 hlut ........................................................................................3,47 2,81",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__49": {
"value": "15. Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun ....................................................................................................................379 293 Gjaldf\u00e6rsla vegna kaupr\u00e9ttasamninga ....................................................................114 113 Gjaldf\u00e6r\u00f0 keypt starfsr\u00e9ttindi .................................................................................60 60 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 .........................................................................................67 61 \u00d6nnur laun og launatengd gj\u00f6ld .............................................................................88 69 Laun og launatengd gj\u00f6ld samtals ..........................................................................708 596 Me\u00f0alfj\u00f6ldi starfsmanna umreikna\u00f0 \u00ed heils\u00e1rsst\u00f6rf .....................................................6,8 6,5 7 6 St\u00f6\u00f0ugildi \u00ed \u00e1rslok .................................................................................................\u00deann 7. apr\u00edl 2022 var tveimur stj\u00f3rnendum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarins eiga \u00fe\u00e1r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0 7%f\u00f6stum \u00e1rsv\u00f6xtum fr\u00e1 \u00fathlutunardegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegi fyrir hvert n\u00fdtingart\u00edmabil.N\u00fdtingarver\u00f0 \u00feann 7.4.2022 var 16,4280 \u00e1 hlut.\u00deann 20. n\u00f3vember 2024 var tveimur starfsm\u00f6nnum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarinseiga \u00fe\u00e1 r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0\u00e1rlegum v\u00f6xtum sem nema 3% ofan \u00e1 \u00e1h\u00e6ttulausa vexti fr\u00e1 \u00fatg\u00e1fudegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegifyrir hvert n\u00fdtingart\u00edmabil. N\u00fdtingarver\u00f0 \u00feann 20.11.2024 var 16,956 \u00e1 hlut.Kaupr\u00e9ttinum fylgja hvorki r\u00e9ttur til ar\u00f0sgrei\u00f0slna n\u00e9 atkv\u00e6\u00f0i og var ver\u00f0m\u00e6ti kaupr\u00e9ttarins reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 nota Black-Scholes ver\u00f0matsl\u00edkani\u00f0 og marka\u00f0svexti og fl\u00f6kt \u00e1 \u00fatg\u00e1fudegi. \u00c1 \u00e1rinu voru 114 m.kr. gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi vegna kaupr\u00e9ttanna.Hreyfing kaupr\u00e9ttarsamninga greinast \u00feannig:Hlutir(\u00ed \u00fe\u00fasundum)Sta\u00f0a 1. jan\u00faar 2024 .................................................................................................................96.802Veittir kaupr\u00e9ttir \u00e1 \u00e1rinu .............................................................................................................10.801Sta\u00f0a 31. desember 2024 ...........................................................................................................107.603Forsendur sem nota\u00f0ar eru vi\u00f0 mat \u00e1 gangvir\u00f0i \u00e1 veitingardegi kaupr\u00e9tta2022 2024Gangvir\u00f0i \u00e1 undirritunardegi (m.kr.) ........................................................................338 31,9Hlutabr\u00e9faver\u00f0 \u00e1 undirritunardegi ...........................................................................17,1 16,7Samningsver\u00f0 .......................................................................................................16,4 17,0V\u00e6nt fl\u00f6kt ............................................................................................................22% 23%V\u00e6ntur l\u00edft\u00edmi .......................................................................................................3-6 \u00e1r 3-6 \u00e1r\u00c1h\u00e6ttulausir vextir ................................................................................................5,1% 7,2%\u00c1vinnslut\u00edmabil \u00ed \u00e1rum ...........................................................................................3 3Uppreikna\u00f0 samningsver\u00f0 kaupr\u00e9tta \u00ed \u00e1rslok 2024 m.t.t. ar\u00f0grei\u00f0slna ........................19,0 17,2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__48": {
"value": "15. Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun ....................................................................................................................379 293 Gjaldf\u00e6rsla vegna kaupr\u00e9ttasamninga ....................................................................114 113 Gjaldf\u00e6r\u00f0 keypt starfsr\u00e9ttindi .................................................................................60 60 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 .........................................................................................67 61 \u00d6nnur laun og launatengd gj\u00f6ld .............................................................................88 69 Laun og launatengd gj\u00f6ld samtals ..........................................................................708 596 Me\u00f0alfj\u00f6ldi starfsmanna umreikna\u00f0 \u00ed heils\u00e1rsst\u00f6rf .....................................................6,8 6,5 7 6 St\u00f6\u00f0ugildi \u00ed \u00e1rslok .................................................................................................\u00deann 7. apr\u00edl 2022 var tveimur stj\u00f3rnendum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarins eiga \u00fe\u00e1r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0 7%f\u00f6stum \u00e1rsv\u00f6xtum fr\u00e1 \u00fathlutunardegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegi fyrir hvert n\u00fdtingart\u00edmabil.N\u00fdtingarver\u00f0 \u00feann 7.4.2022 var 16,4280 \u00e1 hlut.\u00deann 20. n\u00f3vember 2024 var tveimur starfsm\u00f6nnum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarinseiga \u00fe\u00e1 r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0\u00e1rlegum v\u00f6xtum sem nema 3% ofan \u00e1 \u00e1h\u00e6ttulausa vexti fr\u00e1 \u00fatg\u00e1fudegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegifyrir hvert n\u00fdtingart\u00edmabil. N\u00fdtingarver\u00f0 \u00feann 20.11.2024 var 16,956 \u00e1 hlut.Kaupr\u00e9ttinum fylgja hvorki r\u00e9ttur til ar\u00f0sgrei\u00f0slna n\u00e9 atkv\u00e6\u00f0i og var ver\u00f0m\u00e6ti kaupr\u00e9ttarins reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 nota Black-Scholes ver\u00f0matsl\u00edkani\u00f0 og marka\u00f0svexti og fl\u00f6kt \u00e1 \u00fatg\u00e1fudegi. \u00c1 \u00e1rinu voru 114 m.kr. gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi vegna kaupr\u00e9ttanna.Hreyfing kaupr\u00e9ttarsamninga greinast \u00feannig:Hlutir(\u00ed \u00fe\u00fasundum)Sta\u00f0a 1. jan\u00faar 2024 .................................................................................................................96.802Veittir kaupr\u00e9ttir \u00e1 \u00e1rinu .............................................................................................................10.801Sta\u00f0a 31. desember 2024 ...........................................................................................................107.603Forsendur sem nota\u00f0ar eru vi\u00f0 mat \u00e1 gangvir\u00f0i \u00e1 veitingardegi kaupr\u00e9tta2022 2024Gangvir\u00f0i \u00e1 undirritunardegi (m.kr.) ........................................................................338 31,9Hlutabr\u00e9faver\u00f0 \u00e1 undirritunardegi ...........................................................................17,1 16,7Samningsver\u00f0 .......................................................................................................16,4 17,0V\u00e6nt fl\u00f6kt ............................................................................................................22% 23%V\u00e6ntur l\u00edft\u00edmi .......................................................................................................3-6 \u00e1r 3-6 \u00e1r\u00c1h\u00e6ttulausir vextir ................................................................................................5,1% 7,2%\u00c1vinnslut\u00edmabil \u00ed \u00e1rum ...........................................................................................3 3Uppreikna\u00f0 samningsver\u00f0 kaupr\u00e9tta \u00ed \u00e1rslok 2024 m.t.t. ar\u00f0grei\u00f0slna ........................19,0 17,2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__50": {
"value": "\u00deann 7. apr\u00edl 2022 var tveimur stj\u00f3rnendum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarins eiga \u00fe\u00e1r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0 7%f\u00f6stum \u00e1rsv\u00f6xtum fr\u00e1 \u00fathlutunardegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegi fyrir hvert n\u00fdtingart\u00edmabil.N\u00fdtingarver\u00f0 \u00feann 7.4.2022 var 16,4280 \u00e1 hlut.\u00deann 20. n\u00f3vember 2024 var tveimur starfsm\u00f6nnum veittur kaupr\u00e9ttur a\u00f0 hlutum \u00ed f\u00e9laginu. Eigendur kaupr\u00e9ttarinseiga \u00fe\u00e1 r\u00e9tt \u00e1 a\u00f0 kaupa hluti \u00ed f\u00e9laginu \u00e1 marka\u00f0svir\u00f0i \u00feess dags sem r\u00e9tturinn var veittur lei\u00f0r\u00e9tt (til h\u00e6kkunar) me\u00f0\u00e1rlegum v\u00f6xtum sem nema 3% ofan \u00e1 \u00e1h\u00e6ttulausa vexti fr\u00e1 \u00fatg\u00e1fudegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegifyrir hvert n\u00fdtingart\u00edmabil. N\u00fdtingarver\u00f0 \u00feann 20.11.2024 var 16,956 \u00e1 hlut.Kaupr\u00e9ttinum fylgja hvorki r\u00e9ttur til ar\u00f0sgrei\u00f0slna n\u00e9 atkv\u00e6\u00f0i og var ver\u00f0m\u00e6ti kaupr\u00e9ttarins reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 nota Black-Scholes ver\u00f0matsl\u00edkani\u00f0 og marka\u00f0svexti og fl\u00f6kt \u00e1 \u00fatg\u00e1fudegi. \u00c1 \u00e1rinu voru 114 m.kr. gjaldf\u00e6r\u00f0ar \u00ed rekstrarreikningi vegna kaupr\u00e9ttanna.Hreyfing kaupr\u00e9ttarsamninga greinast \u00feannig:Hlutir(\u00ed \u00fe\u00fasundum)Sta\u00f0a 1. jan\u00faar 2024 .................................................................................................................96.802Veittir kaupr\u00e9ttir \u00e1 \u00e1rinu .............................................................................................................10.801Sta\u00f0a 31. desember 2024 ...........................................................................................................107.603Forsendur sem nota\u00f0ar eru vi\u00f0 mat \u00e1 gangvir\u00f0i \u00e1 veitingardegi kaupr\u00e9tta2022 2024Gangvir\u00f0i \u00e1 undirritunardegi (m.kr.) ........................................................................338 31,9Hlutabr\u00e9faver\u00f0 \u00e1 undirritunardegi ...........................................................................17,1 16,7Samningsver\u00f0 .......................................................................................................16,4 17,0V\u00e6nt fl\u00f6kt ............................................................................................................22% 23%V\u00e6ntur l\u00edft\u00edmi .......................................................................................................3-6 \u00e1r 3-6 \u00e1r\u00c1h\u00e6ttulausir vextir ................................................................................................5,1% 7,2%\u00c1vinnslut\u00edmabil \u00ed \u00e1rum ...........................................................................................3 3Uppreikna\u00f0 samningsver\u00f0 kaupr\u00e9tta \u00ed \u00e1rslok 2024 m.t.t. ar\u00f0grei\u00f0slna ........................19,0 17,2",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__51": {
"value": "16. \u00de\u00f3knun til endursko\u00f0enda\u00de\u00f3knanir til endursko\u00f0anda f\u00e9lagsins me\u00f0 vsk greinast \u00feannig:2024 2023Endursko\u00f0un \u00e1rsreiknings ......................................................................................14 14 \u00d6nnur \u00fej\u00f3nusta ....................................................................................................4 3 \u00de\u00f3knanir samtals ..................................................................................................18 17",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__52": {
"value": "17. TekjuskatturGjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur til grei\u00f0sluog fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9e\u00f0a me\u00f0al annarrar heildarafkomu \u00ed yfirliti um heildarafkomu.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar\u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 efnahagsskuldbindingara\u00f0fer\u00f0inni vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0uver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. \u00datreikningur \u00e1 frestu\u00f0um skattibyggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnir mismunir koma til me\u00f0 a\u00f0 sn\u00faast vi\u00f0,mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbindingu er jafna\u00f0 saman ef til sta\u00f0ar er lagalegheimild til a\u00f0 jafna tekjuskatt til grei\u00f0slu \u00e1 m\u00f3ti skatteign og \u00fe\u00e6r heyra undir s\u00f6mu skattyfirv\u00f6ld. Skatteign er f\u00e6r\u00f0 vegna yfirf\u00e6ranlegs skattalegs taps, skatta\u00edvilnana og fr\u00e1dr\u00e1ttarb\u00e6rra t\u00edmabundinna mismuna a\u00f0\u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i til r\u00e1\u00f0st\u00f6funar \u00ed framt\u00ed\u00f0inni sem unnt ver\u00f0ur a\u00f0 n\u00fdtaeignina \u00e1 m\u00f3ti. Skatteignin er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er l\u00edklegt a\u00f0 h\u00fann\u00fdtist ekki.Gjaldf\u00e6r\u00f0ur tekjuskattur \u00ed rekstrarreikningi greinist \u00feannig:2024Hagna\u00f0ur fyrir tekjuskatt .......................................................................................6.635 Tekjuskattur mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall ............................................................21,00% 1.393 \u00d3skattskyldar tekjur vegna gangvir\u00f0isbreytinga ........................................................22,19%) ( 1.472)( A\u00f0rir li\u00f0ir ..............................................................................................................0,60%) ( 40)( Tekjuskattur \u00ed rekstrarreikningi ...............................................................................1,79%) ( 119)( 2023Hagna\u00f0ur fyrir tekjuskatt .......................................................................................5.288 Tekjuskattur mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall ............................................................20,00% 1.058 \u00d3skattskyldar tekjur vegna gangvir\u00f0isbreytinga ........................................................21,85%) ( 1.155)( A\u00f0rir li\u00f0ir ..............................................................................................................0,46%) ( 24)( Tekjuskattur \u00ed rekstrarreikningi ...............................................................................2,31%) ( 122)( ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__53": {
"value": "18. TekjuskattsskuldbindingTekjuskattsskuldbinding greinist \u00feannig:31.12.2024 31.12.2023 Tekjuskattsskuldbinding \u00ed \u00e1rsbyrjun ........................................................................1.892 2.014 Tekjuskattur \u00e1rsins ................................................................................................119)( 122)( Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................1.773 1.892 Tekjuskattskuldbinding skiptist \u00feannig \u00e1 einstaka li\u00f0i:Fj\u00e1rfestingafasteignir og rekstrarfj\u00e1rmunir ...............................................................1.746 782 Frestun s\u00f6luhagna\u00f0ar um tvenn \u00e1ram\u00f3t ..................................................................61 1.117 Framvirkir samningar ............................................................................................12 17 Frestun gengismunar ............................................................................................14 18 A\u00f0rir li\u00f0ir ..............................................................................................................60)( 42)( Tekjuskattsskuldbinding \u00ed \u00e1rslok .............................................................................1.773 1.892 F\u00e9lagi\u00f0 hefur fresta\u00f0 skattlagningu s\u00f6luhagna\u00f0ar \u00e1ri\u00f0 2022. Fresta\u00f0ur s\u00f6luhagna\u00f0ur fr\u00e1 \u00e1rinu 2022 nemur 5.586millj.kr.\u00c1 \u00e1rinu 2023 fj\u00e1rfesti f\u00e9lagi\u00f0 \u00ed 55 \u00edb\u00fa\u00f0um \u00ed Stefnisvogi og \u00e1ri\u00f0 2024 fj\u00e1rfesti f\u00e9lagi\u00f0 \u00ed 50 \u00edb\u00fa\u00f0um til vi\u00f0b\u00f3tar \u00edStefnisvogi og var stofnver\u00f0 \u00feeirra f\u00e6rt ni\u00f0ur \u00e1 m\u00f3ti \u00e1\u00f0ur frestu\u00f0um s\u00f6luhagna\u00f0i.Tekjuskattur l\u00f6ga\u00f0ila h\u00e6kka\u00f0i t\u00edmabundi\u00f0 \u00ed 21% \u00e1ri\u00f0 2024 vegna tekna \u00feess \u00e1rs. Tekjuskattsskuldbinding f\u00e9lagsinser reiknu\u00f0 mi\u00f0a\u00f0 vi\u00f0 20% tekjuskattsshlutfall \u00fear sem allir li\u00f0ir tekjuskattskuldbindingar eru til lengri t\u00edma en eins\u00e1rs.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__54": {
"value": "19. Fasteignamat og v\u00e1tryggingarver\u00f0V\u00e1tryggingarver\u00f0 fj\u00e1rfestingafasteigna nam \u00ed lok \u00e1rs 2024 samtals 7.605 m.kr. (2023: 3.534 m.kr.). Fasteignamatfj\u00e1rfestingafasteigna nam \u00ed lok \u00e1rs 2024 samtals 8.808 m.kr. (2023: 4.609 m.kr.).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__56": {
"value": "21. Vaxtaberandi skuldir\u00deessi sk\u00fdring veitir uppl\u00fdsingar um samningsbundin l\u00e1nskj\u00f6r af l\u00e1nt\u00f6kum f\u00e9lagsins, sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0ukostna\u00f0arver\u00f0i. Sk\u00fdring um \u00e1h\u00e6ttust\u00fdringu (sk\u00fdring 3) inniheldur frekari uppl\u00fdsingar um vaxta\u00e1h\u00e6ttu,gjaldmi\u00f0lagengis\u00e1h\u00e6ttu og lausafj\u00e1r\u00e1h\u00e6ttu.2024 2023Sta\u00f0a vaxtaberandi skulda 1.1. ...............................................................................8.442 2.515 L\u00e1ntaka \u00e1 \u00e1rinu .....................................................................................................4.112 6.198 Afborganir vaxtaberandi l\u00e1na .................................................................................( 269) ( 272)Breytingar tengdar fj\u00e1rm\u00f6gnunarhreyfingum ...........................................................3.843 5.927 Sta\u00f0a vaxtaberandi skulda 31.12. ...........................................................................12.285 8.442 Langt\u00edmaskuldir2024 2023Ver\u00f0trygg\u00f0 langt\u00edmal\u00e1n ISK vegna fj\u00e1rfestingafasteigna ............................................3.791 3.674 \u00d3ver\u00f0trygg\u00f0 langt\u00edmal\u00e1n ISK vegna fj\u00e1rfestingafasteigna ..........................................3.606 0 Samtals langt\u00edmaskuldir vegna fj\u00e1rfestingafasteigna .................................................7.397 3.674 \u00d3ver\u00f0trygg\u00f0 langt\u00edmal\u00e1n ISK .................................................................................1.915 1.764 Vaxtaberandi langt\u00edmaskuldir me\u00f0 n\u00e6sta \u00e1rs afborgunum ........................................9.311 5.438 N\u00e6sta \u00e1rs afborgun ..............................................................................................( 158) ( 147)Vaxtaberandi langt\u00edmaskuldir .................................................................................9.154 5.291 Skammt\u00edmaskuldirN\u00e6sta \u00e1rs afborgun langt\u00edmaskulda ........................................................................158 147 Skammt\u00edmaskuldir vi\u00f0 l\u00e1nastofnanir ........................................................................2.973 2.292 Skammt\u00edmaskuldir \u00ed erlendum gjaldmi\u00f0lum ..............................................................0 712 Vaxtaberandi skammt\u00edmaskuldir ............................................................................3.131 3.151 Vaxtaberandi skuldir samtals ..................................................................................12.285 8.442 Skilm\u00e1lar vaxtaberandi skulda2024Lokagjalddagar Me\u00f0alvextir B\u00f3kf\u00e6rt ver\u00f0 Skuldir \u00ed \u00edslenskum kr\u00f3num:\u00d3ver\u00f0tr. langt\u00edmal\u00e1n .........................................................................2026 10,9% 5.521Ver\u00f0tr. langt\u00edmal\u00e1n ...........................................................................2027-28 5,4% 3.791\u00d3ver\u00f0tr. skammt\u00edmal\u00e1n .....................................................................2025 10,3% 2.973Vaxtaberandi skuldir samtals .......................................................................................................12.28521. Vaxtaberandi skuldir, frh.Afborganir langt\u00edmaskulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:2024 20232024 ....................................................................................................................0 147 2025 ....................................................................................................................158 1.911 2026 ....................................................................................................................5.694 147 2027 ....................................................................................................................409 147 2028 ....................................................................................................................3.050 147 S\u00ed\u00f0ar ...................................................................................................................0 2.938 Langt\u00edmaskuldir samtals, \u00fe.m.t. n\u00e6sta \u00e1rs afborganir ...............................................9.311 5.438",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLoansAndAdvancesToBanksExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__55": {
"value": "20. Skammt\u00edmakr\u00f6furSkammt\u00edmakr\u00f6fur greinast \u00feannig:2024 2023Nafnver\u00f0 vi\u00f0skiptakrafna .......................................................................................20 36 Kr\u00f6fur \u00e1 hi\u00f0 opinbera ............................................................................................71 59 N\u00e6sta \u00e1rs afborgun langt\u00edmakrafna ........................................................................385 385 A\u00f0rar kr\u00f6fur .........................................................................................................107 40 Fyrirframgreiddur kostna\u00f0ur ..................................................................................22 50 A\u00f0rar skammt\u00edmakr\u00f6fur \u00ed lok \u00e1rsins .........................................................................605 570 H\u00e6gt er a\u00f0 finna frekari uppl\u00fdsingar um l\u00e1ns- og gengis\u00e1h\u00e6ttu og vir\u00f0isr\u00fdrnun (ni\u00f0urf\u00e6rslu) vi\u00f0skiptakrafna \u00edsk\u00fdringu um \u00e1h\u00e6ttust\u00fdringu (sk\u00fdring 3.3).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__59": {
"value": "23. Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaSt\u00f3rir hluthafar, d\u00f3tturf\u00e9l\u00f6g, hlutdeildarf\u00e9l\u00f6g, stj\u00f3rnarmenn og lykilstj\u00f3rnendur auk f\u00e9laga \u00ed meirihlutaeigu \u00feessaraa\u00f0ila teljast vera tengdir a\u00f0ilar f\u00e9lagsins. Skilyr\u00f0i og skilm\u00e1lar vi\u00f0skiptanna voru samb\u00e6rileg og vi\u00f0 \u00f3tengda a\u00f0ila.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila 2024 2023Keyptar v\u00f6rur og \u00fej\u00f3nusta af tengdum f\u00e9l\u00f6gum .......................................................29 45Seldar v\u00f6rur og \u00fej\u00f3nusta til tengdra f\u00e9laga ..............................................................327 286Kr\u00f6fur \u00ed lok \u00e1rsins \u00e1 tengd f\u00e9l\u00f6g ..............................................................................131 33Vi\u00f0skiptaskuldir \u00ed lok \u00e1rsins vi\u00f0 tengd f\u00e9l\u00f6g ..............................................................53 40Langt\u00edmaskuldir \u00ed lok \u00e1rsins vi\u00f0 d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g ........................................2.499 1.465Skuldabr\u00e9f \u00fatgefin af d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum ..................................................1.788 812Laun stj\u00f3rnarStj\u00f3rnar- M\u00f3tframlag Fj\u00f6ldi hluta \u00ed2024laun \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1rslokBirna \u00d3sk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................................4 1- Gu\u00f0ni Rafn Eir\u00edksson, stj\u00f3rnarma\u00f0ur ...................................................5 1168J\u00f3n \u00c1sgeir J\u00f3hannesson, stj\u00f3rnarforma\u00f0ur ..........................................10 1279Nanna Bj\u00f6rk \u00c1sgr\u00edmsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...........................................5 1268Sigur\u00f0ur Kristinn Egilsson, varaforma\u00f0ur .............................................8 1- Samtals ...........................................................................................32 5Stj\u00f3rnar- M\u00f3tframlag Fj\u00f6ldi hluta \u00ed2023laun \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1rslokBirna \u00d3sk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................................4 1- Gu\u00f0bj\u00f6rg Hei\u00f0a Gu\u00f0mundsd\u00f3ttir, fv. stj\u00f3rnarma\u00f0ur .............................1 0- Gu\u00f0ni Rafn Eir\u00edksson, stj\u00f3rnarma\u00f0ur ...................................................5 1158J\u00f3n \u00c1sgeir J\u00f3hannesson, stj\u00f3rnarforma\u00f0ur ..........................................10 1251Nanna Bj\u00f6rk \u00c1sgr\u00edmsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...........................................5 1252Sigur\u00f0ur Kristinn Egilsson, varaforma\u00f0ur .............................................8 1- \u00de\u00f3rarinn Arnar S\u00e6varsson, fv. stj\u00f3rnarma\u00f0ur ......................................1 0- Samtals ...........................................................................................34 5Laun og hlunnindi framkv\u00e6mdastj\u00f3rnarForstj\u00f3ri f\u00e9lagsins, \u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, var me\u00f0 94 m.kr. \u00ed f\u00f6st laun og hlunnindi \u00e1 \u00e1rinu 2024 (2023: 78 m.kr.). Einskiptis- og \u00e1rangurstengdar grei\u00f0slur \u00e1 \u00e1rinu n\u00e1mu 41 m.kr. (2023: 90 m.kr.) og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 var 20 m.kr. (2023: 25,4 m.kr.) Forstj\u00f3ri \u00e1tti kaupr\u00e9tti a\u00f0 64 millj\u00f3num hluta \u00ed \u00e1rslok.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__58": {
"value": "23. Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaSt\u00f3rir hluthafar, d\u00f3tturf\u00e9l\u00f6g, hlutdeildarf\u00e9l\u00f6g, stj\u00f3rnarmenn og lykilstj\u00f3rnendur auk f\u00e9laga \u00ed meirihlutaeigu \u00feessaraa\u00f0ila teljast vera tengdir a\u00f0ilar f\u00e9lagsins. Skilyr\u00f0i og skilm\u00e1lar vi\u00f0skiptanna voru samb\u00e6rileg og vi\u00f0 \u00f3tengda a\u00f0ila.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila 2024 2023Keyptar v\u00f6rur og \u00fej\u00f3nusta af tengdum f\u00e9l\u00f6gum .......................................................29 45Seldar v\u00f6rur og \u00fej\u00f3nusta til tengdra f\u00e9laga ..............................................................327 286Kr\u00f6fur \u00ed lok \u00e1rsins \u00e1 tengd f\u00e9l\u00f6g ..............................................................................131 33Vi\u00f0skiptaskuldir \u00ed lok \u00e1rsins vi\u00f0 tengd f\u00e9l\u00f6g ..............................................................53 40Langt\u00edmaskuldir \u00ed lok \u00e1rsins vi\u00f0 d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g ........................................2.499 1.465Skuldabr\u00e9f \u00fatgefin af d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum ..................................................1.788 812Laun stj\u00f3rnarStj\u00f3rnar- M\u00f3tframlag Fj\u00f6ldi hluta \u00ed2024laun \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1rslokBirna \u00d3sk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................................4 1- Gu\u00f0ni Rafn Eir\u00edksson, stj\u00f3rnarma\u00f0ur ...................................................5 1168J\u00f3n \u00c1sgeir J\u00f3hannesson, stj\u00f3rnarforma\u00f0ur ..........................................10 1279Nanna Bj\u00f6rk \u00c1sgr\u00edmsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...........................................5 1268Sigur\u00f0ur Kristinn Egilsson, varaforma\u00f0ur .............................................8 1- Samtals ...........................................................................................32 5Stj\u00f3rnar- M\u00f3tframlag Fj\u00f6ldi hluta \u00ed2023laun \u00ed l\u00edfeyrissj\u00f3\u00f0 \u00e1rslokBirna \u00d3sk Einarsd\u00f3ttir, stj\u00f3rnarma\u00f0ur .................................................4 1- Gu\u00f0bj\u00f6rg Hei\u00f0a Gu\u00f0mundsd\u00f3ttir, fv. stj\u00f3rnarma\u00f0ur .............................1 0- Gu\u00f0ni Rafn Eir\u00edksson, stj\u00f3rnarma\u00f0ur ...................................................5 1158J\u00f3n \u00c1sgeir J\u00f3hannesson, stj\u00f3rnarforma\u00f0ur ..........................................10 1251Nanna Bj\u00f6rk \u00c1sgr\u00edmsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...........................................5 1252Sigur\u00f0ur Kristinn Egilsson, varaforma\u00f0ur .............................................8 1- \u00de\u00f3rarinn Arnar S\u00e6varsson, fv. stj\u00f3rnarma\u00f0ur ......................................1 0- Samtals ...........................................................................................34 5Laun og hlunnindi framkv\u00e6mdastj\u00f3rnarForstj\u00f3ri f\u00e9lagsins, \u00c1sgeir Helgi Reykfj\u00f6r\u00f0 Gylfason, var me\u00f0 94 m.kr. \u00ed f\u00f6st laun og hlunnindi \u00e1 \u00e1rinu 2024 (2023: 78 m.kr.). Einskiptis- og \u00e1rangurstengdar grei\u00f0slur \u00e1 \u00e1rinu n\u00e1mu 41 m.kr. (2023: 90 m.kr.) og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 var 20 m.kr. (2023: 25,4 m.kr.) Forstj\u00f3ri \u00e1tti kaupr\u00e9tti a\u00f0 64 millj\u00f3num hluta \u00ed \u00e1rslok.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__57": {
"value": "22. A\u00f0rar skammt\u00edmaskuldirA\u00f0rar skammt\u00edmaskuldir greinast \u00feannig:2024 2023\u00d3greiddar launaskuldbindingar ...............................................................................150 98Vi\u00f0skiptaskuldir .....................................................................................................43 85Skuld vi\u00f0 r\u00edkissj\u00f3\u00f0 .................................................................................................25 14\u00ddmsar skammt\u00edmaskuldir .......................................................................................8 97A\u00f0rar skammt\u00edmaskuldir samtals ............................................................................226 294",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s7__6__60": {
"value": "24. \u00d6nnur m\u00e1lAthugun ESA\u00deann 14. okt\u00f3ber 2024 ger\u00f0i Eftirlitsstofnun EFTA (\u201eESA\u201c) athugun hj\u00e1 SKEL \u00e1 grundvelli \u00e1kv\u00f6r\u00f0unar ESA umathugun \u00e1 starfsemi Lyfjavals ehf. SKEL var lagalega skylt a\u00f0 gangast vi\u00f0 athuguninni sem framkv\u00e6md var \u00e1grundvelli \u00e1kv\u00f6r\u00f0unar Eftirlitsstofnunar EFTA (\u201eESA\u201c) \u00ed samr\u00e6mi vi\u00f0 4. mgr. 20. gr. II. kafla b\u00f3kunar 4 vi\u00f0 samningEFTA r\u00edkjanna um stofnun eftirlitsstofnunar og d\u00f3mt\u00f3ls. D\u00f3msni\u00f0ursta\u00f0a \u00ed m\u00e1li Marine Supply \u00deann 19. n\u00f3vember 2021 var kve\u00f0inn upp h\u00e9ra\u00f0sd\u00f3mur \u00ed Troms\u00f6 \u00ed Noregi \u00fear sem fallist var \u00e1 kr\u00f6fu Marine SupplyAS um sameiginlega b\u00f3taskyldu fyrrum stj\u00f3rnenda, P/F Magn og SKEL og f\u00e9laganna sj\u00e1lfra vegna meintra brota \u00e1tr\u00fana\u00f0aryfirl\u00fdsingu. D\u00f3minum var \u00e1fr\u00fdja\u00f0 til \u00e1fr\u00fdjunard\u00f3mst\u00f3ls sem v\u00edsa\u00f0i m\u00e1linu fr\u00e1 og sendi \u00fea\u00f0 aftur tilh\u00e9ra\u00f0sd\u00f3ms til l\u00f6gm\u00e6trar m\u00e1lsme\u00f0fer\u00f0ar. \u00cd jan\u00faar 2024 var kve\u00f0inn upp d\u00f3mur um a\u00f0 fyrrum stj\u00f3rnendur, P/FMagn og SKEL skyldi grei\u00f0a Marine Supply AS 2.660.132 NOK. Ni\u00f0urst\u00f6\u00f0u h\u00e9ra\u00f0sd\u00f3ms var \u00e1fr\u00fdja\u00f0 og \u00feann 24.jan\u00faar 2025 kva\u00f0 \u00e1fr\u00fdjunard\u00f3mst\u00f3ll upp d\u00f3m \u00fear sem komist var a\u00f0 \u00feeirri ni\u00f0urst\u00f6\u00f0u a\u00f0 stefndu skyldu grei\u00f0aMarine Supply 910.000 NOK, auk vaxta. Stj\u00f3rnendatrygging n\u00e6r til kostna\u00f0ar SKEL vegna m\u00e1lsins og helmingsd\u00e6mdra b\u00f3ta til stofnanda. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:549300HQOKYY8SFBUW85",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}