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},
"f1__s7__6__17": {
"value": "Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt\u00c1rsreikningur er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir afEvr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fur \u00ed \u00edslenskum l\u00f6gum, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Uppl\u00fdsingar um mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir f\u00e9lagsins eru \u00ed sk\u00fdringu 25.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__18": {
"value": "Starfr\u00e6kslu- og framsetningargjaldmi\u00f0ill\u00c1rsreikningurinn er birtur \u00ed bandar\u00edkjadollurum (USD), sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir erubirtar \u00ed bandar\u00edkjadollurum (USD), nema anna\u00f0 s\u00e9 teki\u00f0 fram.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__19": {
"value": "Mat og \u00e1kvar\u00f0anirGer\u00f0 \u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, metiog gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna oggjalda. 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\u00edt\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir \u00ed\u00e1rsreikningnum er a\u00f0 finna \u00ed sk\u00fdringu 10 um mat \u00e1 endurheimtanlegu vir\u00f0i aflaheimilda, \u00ed sk\u00fdringu 11 umn\u00fdtingart\u00edma varanlegra rekstrarfj\u00e1rmuna og \u00ed sk\u00fdringu 12 um eignarhluti \u00ed d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum ogf\u00e9l\u00f6gum \u00ed samrekstri.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__13": {
"value": "\u00cdsf\u00e9lag hf.",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__12": {
"value": "\u00cdsf\u00e9lag hf.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__5": {
"value": "\u00cdsf\u00e9lag hf.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__7": {
"value": "hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__6": {
"value": "Tangag\u00f6tu 1, Vestmannaeyjum",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__8": {
"value": "Tangag\u00f6tu 1, Vestmannaeyjum",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__9": {
"value": "Tangag\u00f6tu 1, Vestmannaeyjum",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__10": {
"value": "er sj\u00e1var\u00fatvegsfyrirt\u00e6ki, en starfs\u00fe\u00e6ttir f\u00e9lagsins eru \u00fatger\u00f0 og vinnsla",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__20": {
"value": "3. Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e6ttirStarfs\u00fe\u00e1ttauppl\u00fdsingar eru birtar eftir e\u00f0li rekstrar og byggja \u00e1 rekstrarstarfs\u00fe\u00e1ttum og innri uppl\u00fdsingagj\u00f6f f\u00e9lagsins.F\u00e9lagi\u00f0 skiptist \u00ed tvo starfs\u00fe\u00e6tti, \u00fatger\u00f0 og vinnsla. \u00datger\u00f0Til tekna hj\u00e1 \u00fatger\u00f0 telst sala \u00fatger\u00f0ar \u00e1 sj\u00e1varafur\u00f0um sem og kv\u00f3taleiga. \u00cd \u00feeim tilfellum \u00fear sem skip f\u00e9lagsins aflahr\u00e1efnis til eigin vinnslu er aflaver\u00f0m\u00e6ti\u00f0 tekjuf\u00e6rt hj\u00e1 \u00fatger\u00f0arsvi\u00f0i vi\u00f0 l\u00f6ndun afla. Innri vi\u00f0skipti vegna l\u00f6ndunarafla af skipum f\u00e9lagsins til vinnslu eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreikningsins. Kostna\u00f0ur samanstendur a\u00f0allega af rekstriskipa, s.s. launum og launatengdum gj\u00f6ldum sj\u00f3manna, vi\u00f0haldi, vei\u00f0arf\u00e6rum, vei\u00f0igj\u00f6ldum, ol\u00edu ogstj\u00f3rnunarkostna\u00f0i.VinnslaTil tekna hj\u00e1 vinnslu telst sala \u00e1 sj\u00e1varafur\u00f0um, en kostna\u00f0ur samanstendur a\u00f0allega af kostna\u00f0i vegna eigin aflasem landa\u00f0 er \u00far skipum f\u00e9lagsins, \u00f6\u00f0rum hr\u00e1efniskostna\u00f0i, launum og launatengdum gj\u00f6ldum, \u00e1samt kostna\u00f0i vi\u00f0rekstur og vi\u00f0hald h\u00fasn\u00e6\u00f0is, v\u00e9la og t\u00e6kja.J\u00f6fnunar-\u00datger\u00f0 Vinnsla f\u00e6rslur Samtals2024Rekstrartekjur ............................................................91.999.837 118.276.698 39.180.800)( 171.09Kostna\u00f0arver\u00f0 seldra vara .........................................77.018.474)( 91.770.799)( 39.180.800 129.608.473)( Framleg\u00f0 ..................................................................14.981.363 26.505.899 0 41.487.262 A\u00f0rar tekjur ...............................................................2.533.589 1.383.016 3.916.605 \u00datflutnings- og dreifingarkostna\u00f0ur ...........................1.023.919)( 4.260.467)( 5.284.386)( Annar rekstrarkostna\u00f0ur ............................................4.052.628)( 3.777.923)( 7.830.550)( Rekstrarhagna\u00f0ur ...................................................12.438.405 19.850.525 0 32.288.930 Hrein fj\u00e1rmagnsgj\u00f6ld .................................................6.177.909)( \u00c1hrif d\u00f3ttur- og hlutdeildarf\u00e9laga ...............................4.427.072)( Hagna\u00f0ur fyrir tekjuskatt ...........................................21.683.949 Tekjuskattur ..............................................................5.565.546)( Hagna\u00f0ur \u00e1rsins ......................................................16.118.402 Afskriftir rekstrarfj\u00e1rmuna .........................................8.889.325 7.015.830 15.905.155 Fj\u00e1rfesting \u00ed rekstrarfj\u00e1rmunum .................................26.081.105 15.800.457 41.881.562 Rekstrarfj\u00e1rmunir .......................................................99.671.532 68.851.926 168.523.459 2023Rekstrartekjur ............................................................95.521.152 174.651.428 76.156.210)( 194.01Kostna\u00f0arver\u00f0 seldra vara .........................................70.109.178)( 131.136.267)( 76.156.210 125.089.235)( Framleg\u00f0 ..................................................................25.411.973 43.515.161 0 68.927.134 A\u00f0rar tekjur ...............................................................165.794 481.702 647.496 \u00datflutnings- og dreifingarkostna\u00f0ur ...........................( 931.925)4.201.622)( 5.133.547)( Annar rekstrarkostna\u00f0ur ............................................3.216.785)( 3.978.362)( 7.195.147)( Rekstrarhagna\u00f0ur ...................................................21.429.057 35.816.879 0 57.245.937 Hrein fj\u00e1rmagnsgj\u00f6ld .................................................10.400.308)( \u00c1hrif d\u00f3ttur- og hlutdeildarf\u00e9laga ...............................1.512.701 Hagna\u00f0ur fyrir tekjuskatt ...........................................48.358.329 Tekjuskattur ..............................................................9.709.557)( Hagna\u00f0ur \u00e1rsins ......................................................38.648.772 Afskriftir rekstrarfj\u00e1rmuna .........................................7.848.155 5.599.756 13.447.911 Fj\u00e1rfesting \u00ed rekstrarfj\u00e1rmunum .................................2.391.050 15.289.177 17.680.227 Rekstrarfj\u00e1rmunir .......................................................82.640.898 60.016.246 142.657.144 Landsv\u00e6\u00f0askipting2024 2023Rekstrartekjur sundurli\u00f0ast \u00e1 eftirfarandi h\u00e1tt \u00e1 landsv\u00e6\u00f0i:Evr\u00f3pa .........................................................................................................................158.202.269 172.418.211 As\u00eda .............................................................................................................................4.892.230 16.630.223 Amer\u00edka ......................................................................................................................7.691.850 4.697.485 Anna\u00f0 .........................................................................................................................309.385 270.451 Rekstartekjur samtals .................................................................................................171.095.735 194.016.369 Seldar v\u00f6rur eru rekstrartekjur af samningum vi\u00f0 vi\u00f0skiptavini og falla undir gildissvi\u00f0 IFRS 15, Tekjur af samningumvi\u00f0 vi\u00f0skiptavini. A\u00f0rar tekjur f\u00e9lagsins eru seldar v\u00f6rur, \u00fatseld \u00fej\u00f3nusta og s\u00f6luhagna\u00f0ur rekstrarfj\u00e1rmuna ogaflaheimilda.A\u00f0rar rekstrartekjurA\u00f0rar rekstrartekjur greinast \u00feannig: 2024 2023S\u00f6luhagna\u00f0ur aflahlutdeildar .......................................................................................2.259.752 0 S\u00f6luhagna\u00f0ur rekstrarfj\u00e1rmuna ...................................................................................47.250 91.933 Seldar v\u00f6rur og \u00fej\u00f3nusta .............................................................................................1.609.603 555.563 A\u00f0rar tekjur samtals ....................................................................................................3.916.605 647.496",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__22": {
"value": "4. Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun ............................................................................................................................45.802.499 43.565.905 L\u00edfeyrisi\u00f0gj\u00f6ld .............................................................................................................5.875.492 4.901.531 \u00d6nnur launatengd gj\u00f6ld og starfsmannatengdur kostna\u00f0ur ........................................6.055.767 5.549.881 Laun og launatengd gj\u00f6ld samtals ..............................................................................57.733.759 54.017.316 Laun og launatengd gj\u00f6ld skiptast \u00feannig \u00e1 rekstrarli\u00f0i:Kostna\u00f0arver\u00f0 seldra vara ...........................................................................................52.952.436 50.316.052 Annar rekstrarkostna\u00f0ur .............................................................................................4.781.323 3.701.264 Laun og launatengd gj\u00f6ld samtals ..............................................................................57.733.759 54.017.316 \u00c1rsverk .......................................................................................................................356 335",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__21": {
"value": "4. Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2024 2023Laun ............................................................................................................................45.802.499 43.565.905 L\u00edfeyrisi\u00f0gj\u00f6ld .............................................................................................................5.875.492 4.901.531 \u00d6nnur launatengd gj\u00f6ld og starfsmannatengdur kostna\u00f0ur ........................................6.055.767 5.549.881 Laun og launatengd gj\u00f6ld samtals ..............................................................................57.733.759 54.017.316 Laun og launatengd gj\u00f6ld skiptast \u00feannig \u00e1 rekstrarli\u00f0i:Kostna\u00f0arver\u00f0 seldra vara ...........................................................................................52.952.436 50.316.052 Annar rekstrarkostna\u00f0ur .............................................................................................4.781.323 3.701.264 Laun og launatengd gj\u00f6ld samtals ..............................................................................57.733.759 54.017.316 \u00c1rsverk .......................................................................................................................356 335",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__23": {
"value": "5. \u00de\u00f3knanir til endursko\u00f0enda\u00de\u00f3knanir til endursko\u00f0enda f\u00e9lagsins greinast \u00feannig:2024 2023Endursko\u00f0un \u00e1rsreiknings ..........................................................................................108.867 150.227 K\u00f6nnun \u00e1rshlutareiknings ...........................................................................................15.189 46.450 \u00d6nnur \u00fej\u00f3nusta ...........................................................................................................40.725 101.481 Samtals .......................................................................................................................164.781 298.158",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__24": {
"value": "6. Tegundarskipting rekstrarkostna\u00f0ar 2024 2023Rekstrarkostna\u00f0ur greinist \u00feannig eftir tegundum:Kostna\u00f0arver\u00f0 seldra vara ...........................................................................................60.750.882 60.931.488 Laun og launatengd gj\u00f6ld ............................................................................................57.733.759 54.017.316 \u00datflutnings- og dreifingarkostna\u00f0ur ............................................................................5.284.386 5.133.547 Annar kostna\u00f0ur .........................................................................................................3.049.227 3.887.666 Afskriftir ......................................................................................................................15.905.155 13.447.911 Rekstrarkostna\u00f0ur samtals .........................................................................................142.723.409 137.417.928",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__27": {
"value": "7. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:2024 2023Vaxtatekjur skammt\u00edmakrafna og handb\u00e6rs fj\u00e1r .........................................................2.022.366 1.788.446 Vaxtatekjur langt\u00edmakrafna ..........................................................................................854.182 642.979 Ar\u00f0ur af hlutabr\u00e9faeign ...............................................................................................51.750 34.794 Fj\u00e1rmunatekjur samtals ...............................................................................................2.928.298 2.466.220 Vaxtagj\u00f6ld og ver\u00f0b\u00e6tur vaxtaberandi skulda .............................................................8.727.115)( 5.421.911)( \u00d6nnur vaxtagj\u00f6ld .........................................................................................................167.162)( 262.756)( Gangvir\u00f0isbreyting fj\u00e1rfestinga \u00e1 gangvir\u00f0i .................................................................885.481)( 1.357.759)( Gangvir\u00f0isbreyting aflei\u00f0na ........................................................................................733.613)( 6.018.219)( Fj\u00e1rmagnsgj\u00f6ld samtals ..............................................................................................10.513.370)( 13.060.646)( Hreinn gengismunur ...................................................................................................1.407.163 194.118 Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld samtals ................................................................6.177.909) (",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__26": {
"value": "7. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:2024 2023Vaxtatekjur skammt\u00edmakrafna og handb\u00e6rs fj\u00e1r .........................................................2.022.366 1.788.446 Vaxtatekjur langt\u00edmakrafna ..........................................................................................854.182 642.979 Ar\u00f0ur af hlutabr\u00e9faeign ...............................................................................................51.750 34.794 Fj\u00e1rmunatekjur samtals ...............................................................................................2.928.298 2.466.220 Vaxtagj\u00f6ld og ver\u00f0b\u00e6tur vaxtaberandi skulda .............................................................8.727.115)( 5.421.911)( \u00d6nnur vaxtagj\u00f6ld .........................................................................................................167.162)( 262.756)( Gangvir\u00f0isbreyting fj\u00e1rfestinga \u00e1 gangvir\u00f0i .................................................................885.481)( 1.357.759)( Gangvir\u00f0isbreyting aflei\u00f0na ........................................................................................733.613)( 6.018.219)( Fj\u00e1rmagnsgj\u00f6ld samtals ..............................................................................................10.513.370)( 13.060.646)( Hreinn gengismunur ...................................................................................................1.407.163 194.118 Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld samtals ................................................................6.177.909) (",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__25": {
"value": "7. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:2024 2023Vaxtatekjur skammt\u00edmakrafna og handb\u00e6rs fj\u00e1r .........................................................2.022.366 1.788.446 Vaxtatekjur langt\u00edmakrafna ..........................................................................................854.182 642.979 Ar\u00f0ur af hlutabr\u00e9faeign ...............................................................................................51.750 34.794 Fj\u00e1rmunatekjur samtals ...............................................................................................2.928.298 2.466.220 Vaxtagj\u00f6ld og ver\u00f0b\u00e6tur vaxtaberandi skulda .............................................................8.727.115)( 5.421.911)( \u00d6nnur vaxtagj\u00f6ld .........................................................................................................167.162)( 262.756)( Gangvir\u00f0isbreyting fj\u00e1rfestinga \u00e1 gangvir\u00f0i .................................................................885.481)( 1.357.759)( Gangvir\u00f0isbreyting aflei\u00f0na ........................................................................................733.613)( 6.018.219)( Fj\u00e1rmagnsgj\u00f6ld samtals ..............................................................................................10.513.370)( 13.060.646)( Hreinn gengismunur ...................................................................................................1.407.163 194.118 Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld samtals ................................................................6.177.909) (",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__28": {
"value": "8. AfskriftirAfskriftir greinast \u00feannig:2024 2023Afskriftir rekstrarfj\u00e1rmuna, sbr. sk\u00fdringu 11 ................................................................15.814.641 13.365.538 Afskriftir leigueignar, sbr. sk\u00fdringu 11 ........................................................................90.514 82.373 Afskriftir f\u00e6r\u00f0ar \u00ed rekstrarreikning ...............................................................................15.905.155 13.447.911 Afskriftir skiptast \u00feannig \u00feannig eftir rekstrarli\u00f0um:Kostna\u00f0arver\u00f0 seldra vara ...........................................................................................15.424.067 13.003.414 Annar rekstrarkostna\u00f0ur .............................................................................................481.088 444.497 Afskriftir f\u00e6r\u00f0ar \u00ed rekstrarreikning ...............................................................................15.905.155 13.447.911",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__30": {
"value": "9. TekjuskatturTekjuskattshlutfall f\u00e9lagins \u00e1 \u00e1rinu 2024 er 21% (2023: 20%). Tekjuskattur \u00ed rekstrarreikningi greinist \u00feannig:2024 2023Fresta\u00f0ur tekjuskattur .................................................................................................174.218)( 2.825.238)( Tekjuskattur til grei\u00f0slu ...............................................................................................5.739.764 14.035.549 \u00c1hrif samruna .............................................................................................................0 1.500.754)( 5.565.546 9.709.557 Virkt tekjuskattshlutfall f\u00e9lagsins greinist \u00feannig: 20242023Hagna\u00f0ur fyrir skatta .................................................21.683.949 48.358.329 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli ...........4.553.629 21,0% 9.671.666 20,0% Tekjuf\u00e6r\u00f0ur ar\u00f0ur ......................................................10.868)( 0,1%)( 6.959)( ( 0,0%)Matsbreyting hlutabr\u00e9fa ............................................185.951 0,9% 271.552 0,6% Hlutdeild \u00ed afkomu d\u00f3ttur- og hlutdeildarf\u00e9laga .........929.685 4,3% 302.540)( ( 0,6%)\u00c1hrif gengismunar tekjuskattsskuldbindingar ............29.119)( 0,1%)( 241.762 0,5% A\u00f0rir li\u00f0ir ....................................................................63.732)( 0,3%)( 165.924)( ( 0,3%)Tekjuskattur samkv\u00e6mt rekstrarreikningi .................5.565.546 25,7% 9.709.557 20,1%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__29": {
"value": "9. TekjuskatturTekjuskattshlutfall f\u00e9lagins \u00e1 \u00e1rinu 2024 er 21% (2023: 20%). Tekjuskattur \u00ed rekstrarreikningi greinist \u00feannig:2024 2023Fresta\u00f0ur tekjuskattur .................................................................................................174.218)( 2.825.238)( Tekjuskattur til grei\u00f0slu ...............................................................................................5.739.764 14.035.549 \u00c1hrif samruna .............................................................................................................0 1.500.754)( 5.565.546 9.709.557 Virkt tekjuskattshlutfall f\u00e9lagsins greinist \u00feannig: 20242023Hagna\u00f0ur fyrir skatta .................................................21.683.949 48.358.329 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli ...........4.553.629 21,0% 9.671.666 20,0% Tekjuf\u00e6r\u00f0ur ar\u00f0ur ......................................................10.868)( 0,1%)( 6.959)( ( 0,0%)Matsbreyting hlutabr\u00e9fa ............................................185.951 0,9% 271.552 0,6% Hlutdeild \u00ed afkomu d\u00f3ttur- og hlutdeildarf\u00e9laga .........929.685 4,3% 302.540)( ( 0,6%)\u00c1hrif gengismunar tekjuskattsskuldbindingar ............29.119)( 0,1%)( 241.762 0,5% A\u00f0rir li\u00f0ir ....................................................................63.732)( 0,3%)( 165.924)( ( 0,3%)Tekjuskattur samkv\u00e6mt rekstrarreikningi .................5.565.546 25,7% 9.709.557 20,1%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__31": {
"value": "10. AflaheimildirKeyptar aflaheimildir greinast \u00feannig: 2024 2023B\u00f3kf\u00e6rt ver\u00f0 aflaheimilda 1.1. ...................................................................................399.566.468 127.505.652 Yfirteki\u00f0 vi\u00f0 samruna ..................................................................................................0 267.659.731 Keypt \u00e1 \u00e1rinu ...............................................................................................................0 4.401.086 Selt \u00e1 \u00e1rinu ..................................................................................................................1.591.223)( 0 B\u00f3kf\u00e6rt ver\u00f0 aflaheimilda 31.12 .................................................................................397.975.246 399.566.468 Keyptar aflaheimildir eru f\u00e6r\u00f0ar til eignar \u00ed efnahagsreikningi \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0\u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. Aflaheimildir tilheyrastarfs\u00fe\u00e6ttinum \u00fatger\u00f0 og er vir\u00f0isr\u00fdrnunarpr\u00f3f framkv\u00e6mt \u00e1 \u00fatger\u00f0, sem telst sj\u00f3\u00f0skapandi eining.Lagt er mat \u00e1 endurheimtanlega fj\u00e1rh\u00e6\u00f0 fiskvei\u00f0iheimilda \u00fatfr\u00e1 \u00e1\u00e6tlu\u00f0u s\u00f6luver\u00f0i a\u00f0 fr\u00e1dregnum s\u00f6lukostna\u00f0i.Endurheimtanleg fj\u00e1rh\u00e6\u00f0 byggir \u00e1 \u00fathlutu\u00f0u magni samkv\u00e6mt Fiskistofu fyrir fiskvei\u00f0it\u00edmabili\u00f0 sem h\u00f3fst 1.september 2024 og \u00e1\u00e6tlu\u00f0u vi\u00f0mi\u00f0unarver\u00f0i vi\u00f0komandi tegunda \u00e1 grundvelli n\u00fdlegra vi\u00f0skipta me\u00f0 aflahlutdeild\u00feessara tegunda. Stj\u00f3rnendur telja a\u00f0 vi\u00f0skipti me\u00f0 aflahlutdeild vi\u00f0komandi tegunda s\u00e9u reglubundin og \u00ed n\u00e6gilegumagni til a\u00f0 ver\u00f0uppl\u00fdsingar s\u00e9u \u00e1rei\u00f0anlegar og uppfylli kr\u00f6fur al\u00fej\u00f3\u00f0legra reikningsskilasta\u00f0la um virkan marka\u00f0.Meti\u00f0 endurheimtanlegt vir\u00f0i aflaheimilda f\u00e9lagsins er verulega umfram b\u00f3kf\u00e6rt ver\u00f0. Stj\u00f3rnendur telja a\u00f0 raunh\u00e6farbreytingar \u00e1 vi\u00f0mi\u00f0unarver\u00f0um myndu ekki lei\u00f0a til \u00feess a\u00f0 endurheimtanlegt vir\u00f0i aflaheimilda f\u00e9lagsins yr\u00f0i l\u00e6graen b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra. Hlutdeild \u00dathluta\u00f0arAflaheimildir f\u00e9lagsins greinast \u00feannig: \u00ed \u00fathlutun heimildir1.9.2024 tonnTegund:\u00deorskur ......................................................................................................................6,16% 10.339 \u00ddsa .............................................................................................................................6,58% 3.943 Ufsi ............................................................................................................................7,56% 4.006 Gullkarfi ......................................................................................................................5,72% 2.267 Gr\u00e1l\u00fa\u00f0a .......................................................................................................................7,37% 648 R\u00e6kja ..........................................................................................................................14,68% 631 Skarkoli .......................................................................................................................3,32% 228 Langl\u00fara ......................................................................................................................29,96% 385 Dj\u00fapkarfi .....................................................................................................................5,03% 181 S\u00edld .............................................................................................................................14,13% 10.217 Norsk-\u00edslensk s\u00edld ........................................................................................................20,15% 11.611 Lo\u00f0na .........................................................................................................................19,99% - Makr\u00edll* .......................................................................................................................13,04% 14.551 Kolmunni ....................................................................................................................5,20% 15.919 A\u00f0rar kv\u00f3tabundnar tegundir ......................................................................................565 Samtals aflaheimildir ...................................................................................................75.490 Kr\u00f3kaflahlutdeild f\u00e9lagsins greinist \u00feannig:\u00deorskur ......................................................................................................................0,44% 742 \u00ddsa .............................................................................................................................0,26% 155 Ufsi ............................................................................................................................0,11% 58 Keila ............................................................................................................................0,32% 15 A\u00f0rar tegundir .............................................................................................................28 Samtals aflaheimildir ...................................................................................................998 *\u00dathlutun fyrra t\u00edmabils 31.12.2023\u00dathlutun aflaheimilda fer fram \u00e1rlega \u00ed samr\u00e6mi vi\u00f0 \u00e1kv\u00e6\u00f0i laga um stj\u00f3rn fiskvei\u00f0a nr. 116/2006. Matv\u00e6lar\u00e1\u00f0herra\u00e1kve\u00f0ur me\u00f0 regluger\u00f0, a\u00f0 fengnum till\u00f6gum fr\u00e1 Hafranns\u00f3knarstofnun, \u00feann heildarafla sem vei\u00f0a m\u00e1 \u00farnytjastofnum \u00ed \u00edslenskri fiskvei\u00f0il\u00f6gs\u00f6gu sem nau\u00f0synlegt er a\u00f0 takmarka vei\u00f0ar \u00e1.F\u00e9laginu var \u00fathluta\u00f0 fyrir \u00e1ri\u00f0 2024 aflaheimildum sem nema 540 tonnum af \u00feorski \u00ed norskri l\u00f6gs\u00f6gu. Einnig \u00e1f\u00e9lagi\u00f0 27,25% aflahlutdeild \u00ed humri sem ekki er \u00fathluta\u00f0, \u00fear sem vei\u00f0ar eru ekki leyf\u00f0ar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__32": {
"value": "11. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir og afskriftir greinast \u00feannig:Fasteignir Fiskiskip \u00c1h\u00f6ldog l\u00f3\u00f0ir og b\u00fana\u00f0ur og t\u00e6ki SamtalsKostna\u00f0arver\u00f0Heildarver\u00f0 1.1.2023 .................................................61.667.620 89.986.111 74.007.237 225.660.968 Yfirteki\u00f0 \u00ed samruna ....................................................1.204.483 36.024.897 2.227.383 39.456.763 Endurmat leigueignar ................................................561.193 0 0 561.193 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu ........................................................3.603.773 2.391.050 11.685.848 17.680.671 Selt og ni\u00f0urlagt ........................................................0 962.552)( 423.057)( 1.385.610)( Heildarver\u00f0 31.12.2023 .............................................67.037.070 127.439.505 87.497.411 281.973.986 Endurmat leigueignar ................................................223.126 0 0 223.126 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu ........................................................5.251.884 26.081.105 10.548.573 41.881.562 Selt og ni\u00f0urlagt ........................................................0 267.441)( 174.412)( Heildarver\u00f0 31.12.2024 .............................................72.512.080 153.253.169 97.871.571 323.636.820 AfskriftirAfskrifa\u00f0 1.1.2023 .....................................................31.228.368 37.941.728 57.901.518 127.071.615 Afskriftir \u00e1rsins ..........................................................2.022.110 7.685.171 3.740.629 13.447.911 Selt og ni\u00f0urlagt ........................................................0 828.292)( 374.391)( Afskrifa\u00f0 alls 31.12.2023 ...........................................33.250.479 44.798.607 61.267.756 139.316.842 Afskriftir \u00e1rsins ..........................................................2.190.897 8.783.839 4.930.420 15.905.155 Selt og ni\u00f0urlagt ........................................................0 810)( 107.826)( Afskrifa\u00f0 alls 31.12.2024 ...........................................35.441.375 53.581.637 66.090.350 155.113.362 B\u00f3kf\u00e6rt ver\u00f01.1.2023 ....................................................................30.439.252 52.044.382 16.105.719 98.589.353 31.12.2023 ................................................................33.786.591 82.640.898 26.229.654 142.657.144 31.12.2024 ................................................................37.070.705 99.671.532 31.781.221 168.523.459 Afskriftahlutf\u00f6ll ..........................................................0-4% 5-10% 8-20%Togarinn Sigurbj\u00f6rg sem var sm\u00ed\u00f0a\u00f0ur \u00ed Tyrklandi var afhentur f\u00e9laginu \u00ed j\u00fal\u00ed 2024 og var kominn \u00ed rekstur \u00e1 \u00feri\u00f0ja\u00e1rfj\u00f3r\u00f0ungi 2024.F\u00e9lagi\u00f0 er sem leigutaki a\u00f0ili a\u00f0 leigusamningum vegna l\u00f3\u00f0a. Leigueignir eru f\u00e6r\u00f0ar sem fasteignir og l\u00f3\u00f0ir og namb\u00f3kf\u00e6rt ver\u00f0 \u00feeirra 1.950 \u00fe\u00fasund USD \u00ed \u00e1rslok (2023: 1.817 \u00fe\u00fasund USD).F\u00e9lagi\u00f0 keypti uppsj\u00e1varskipi\u00f0 Pathway \u00ed apr\u00edl 2024, sem er sm\u00ed\u00f0a\u00f0 2017 \u00ed Danm\u00f6rku og er 78 metra langt og 15,5metra breitt. Skipi\u00f0 ver\u00f0ur afhent f\u00e9laginu \u00ed ma\u00ed 2025. F\u00e9lagi\u00f0 hefur greitt vegna kaupanna DKK 37,5 millj\u00f3nir inn \u00e1v\u00f6rslureikning. Grei\u00f0slur vegna kaupanna eru f\u00e6r\u00f0ar sem fiskiskip og b\u00fana\u00f0ur.V\u00e1tryggingar og mat eignaV\u00e1tryggingarmat og fasteignamat rekstrarfj\u00e1rmuna f\u00e9lagsins \u00ed \u00e1rslok n\u00e1mu eftirfarandi fj\u00e1rh\u00e6\u00f0um:V\u00e1trygginga- B\u00f3kf\u00e6rtFasteignamatmatver\u00f0Fasteignir ...........................................................................................31.259.070 170.575.847 37.070.705 Fiskiskip og b\u00fana\u00f0ur ..........................................................................- 175.623.393 99.671.532 Rekstrarfj\u00e1rmunir f\u00e9lagsins eru ve\u00f0settir fyrir vaxtaberandi skuldum, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 24.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__35": {
"value": "12. Eignarhlutar \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstriEignarhlutir \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstri greinast \u00feannig:D\u00f3tturf\u00e9l\u00f6g greinast \u00feannig:Eignarhlutur A\u00f0seturB\u00f3kf\u00e6rt ver\u00f02024 2023Fiskmarka\u00f0ur \u00de\u00f3rshafnar ehf. ..................................100%\u00cdsland541.433 498.124 J\u00f6rvi fasteignir ehf. ...................................................100%\u00cdsland1.383.580 1.406.294 Primex ehf. ................................................................100%\u00cdsland5.794.406 4.762.388 Arctic Seafood ltd. .....................................................100%England1.976.579 2.911.813 IVM2 ehf. ..................................................................100%\u00cdsland1.042 0 Ocean Ecofarm ehf. ..................................................51%\u00cdsland4.686.156 0 14.383.196 9.578.618 Hlutdeildarf\u00e9l\u00f6g og f\u00e9l\u00f6g \u00ed sameiginlegri eigu greinast \u00feannig:Eignarhlutur A\u00f0seturB\u00f3kf\u00e6rt ver\u00f02024 2023Lundey fj\u00e1rfestingarf\u00e9lag ehf. ...................................50%\u00cdsland8.153.145 7.182.715 Horney ehf. ...............................................................50%\u00cdsland358.141 0 Ocean Ecofarm ehf. ..................................................- \u00cdsland0 2.259.195 Iceland Pelagic ehf. ..................................................33%\u00cdsland1.118.906 1.471.289 Pelagic Greenland A/S ..............................................33%Gr\u00e6nland0 2.006.846 Austur Holding AS .....................................................29%Noregur66.944.338 76.178.312 \u00d6nnur f\u00e9l\u00f6g ...............................................................1.204.213 1.088.063 77.778.743 90.186.420 Samtals d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6g og f\u00e9l\u00f6g \u00ed sameiginlegri eigu ...................................92.161.939 99.765.039 \u00c1 \u00e1rinu var hlutafj\u00e1raukning \u00ed Ocean Ecofarm ehf. og eftir \u00fe\u00e1 hlutafj\u00e1raukningu telst f\u00e9lagi\u00f0 vera d\u00f3tturf\u00e9lag.Me\u00f0 hli\u00f0sj\u00f3n af mikilv\u00e6gi uppl\u00fdsinga fyrir lesanda \u00e1rsreikningsins gerir f\u00e9lagi\u00f0 ekki samst\u00e6\u00f0u\u00e1rsreikning enda telurf\u00e9lagi\u00f0 a\u00f0 d\u00f3tturf\u00e9l\u00f6gin hafi \u00f3veruleg \u00e1hrif \u00e1 reikningsskilin b\u00e6\u00f0i ein og s\u00e9r og sem heild.F\u00e9lagi\u00f0 fer me\u00f0 sameiginleg yfirr\u00e1\u00f0 me\u00f0 me\u00f0fj\u00e1rfestum s\u00ednum yfir Lundey fj\u00e1rfestingarf\u00e9lagi ehf. og Horney ehf.Eignarhlutirnir eru flokka\u00f0ir sem f\u00e9l\u00f6g \u00ed samrekstri (e. joint venture) og eru f\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.\u00cdsf\u00e9lag hf. \u00e1 29,3% \u00ed Austur Holding AS. Tilgangur Austur Holding er a\u00f0 eiga 55,29% eignarhlut \u00ed norskafiskeldisfyrirt\u00e6kinu Kaldvik AS og fer f\u00e9lagi\u00f0 me\u00f0 meirihluta atkv\u00e6\u00f0a \u00ed Kaldvik. F\u00e9lagi\u00f0 er a\u00f0 fullu fj\u00e1rmagna\u00f0 me\u00f0eigin f\u00e9. Eignarhluturinn er b\u00f3kf\u00e6r\u00f0ur \u00e1 USD 66 millj. e\u00f0a \u00edgildi NOK 38 \u00e1 hlut \u00ed Kaldvik og er f\u00e6r\u00f0ur samkv\u00e6mthlutdeildara\u00f0fer\u00f0. Hlutabr\u00e9f Kaldvik AS eru skr\u00e1\u00f0 \u00e1 Euronext og First North. Marka\u00f0sgengi Kaldvik AS var \u00ed \u00e1rslok 2024 NOK 28,6 perhlut. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 marka\u00f0sver\u00f0 f\u00e9lagsins endurspegli ekki raunvir\u00f0i f\u00e9lagsins \u00fear sem um er a\u00f0 r\u00e6\u00f0a\u00f3skilvirkan marka\u00f0, l\u00edtil velta og frambo\u00f0 \u00e1 br\u00e9fum mj\u00f6g takmarka\u00f0 \u00fear sem eignarhald Kaldvik er \u00fer\u00f6ngt. F\u00e9lagi\u00f0framkv\u00e6mdi vir\u00f0isr\u00fdrnunarpr\u00f3f vegna v\u00edsbendinga um m\u00f6gulega vir\u00f0isr\u00fdrnun vegna mismunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0 ogver\u00f0 \u00e1 marka\u00f0i \u00ed \u00e1rslok 2024 en mismunurinn nam USD 17 millj\u00f3num. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er a\u00f0b\u00f3kf\u00e6rt ver\u00f0 stendur undir vir\u00f0i eignarinnar. Mat stj\u00f3rnenda \u00cdsf\u00e9lags er \u00fev\u00ed a\u00f0 ekki s\u00e9 \u00fe\u00f6rf \u00e1 a\u00f0 f\u00e6ra vir\u00f0isr\u00fdrnunvegna eignarhlutans. Vir\u00f0isr\u00fdrnunarpr\u00f3fi\u00f0 byggir \u00e1 v\u00e6ntu n\u00favirtu sj\u00f3\u00f0streymi Kaldvik AS. Helstu forsendurvir\u00f0isr\u00fdrnunarpr\u00f3fsins eru \u00e1\u00e6tlanir um rekstur Kaldvikur, vegin \u00e1v\u00f6xtunarkrafa 9,66% og framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknutilliti til ver\u00f0lags\u00fer\u00f3unar 2,5%.Breyting eignarhluta \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstri greinist \u00feannig:2024 2023Sta\u00f0a 1.1. ....................................................................................................................99.765.039 12.350.646 Keypt \u00e1 \u00e1rinu ...............................................................................................................3.182.027 74.301.476 Yfirteki\u00f0 vi\u00f0 samruna ..................................................................................................0 7.418.286 Hlutdeild \u00ed afkomu .......................................................................................................4.427.072)( 1.512.701 M\u00f3ttekinn ar\u00f0ur ..........................................................................................................2.085.675)( 844.579)( \u00de\u00fd\u00f0ingarmunur ...........................................................................................................4.350.450)( 2.658.306 Endurflokka\u00f0 ...............................................................................................................78.071 2.368.203 Sta\u00f0a 31.12 .................................................................................................................92.161.939 99.765.039",
"dimensions": {
"concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__34": {
"value": "12. Eignarhlutar \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstriEignarhlutir \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstri greinast \u00feannig:D\u00f3tturf\u00e9l\u00f6g greinast \u00feannig:Eignarhlutur A\u00f0seturB\u00f3kf\u00e6rt ver\u00f02024 2023Fiskmarka\u00f0ur \u00de\u00f3rshafnar ehf. ..................................100%\u00cdsland541.433 498.124 J\u00f6rvi fasteignir ehf. ...................................................100%\u00cdsland1.383.580 1.406.294 Primex ehf. ................................................................100%\u00cdsland5.794.406 4.762.388 Arctic Seafood ltd. .....................................................100%England1.976.579 2.911.813 IVM2 ehf. ..................................................................100%\u00cdsland1.042 0 Ocean Ecofarm ehf. ..................................................51%\u00cdsland4.686.156 0 14.383.196 9.578.618 Hlutdeildarf\u00e9l\u00f6g og f\u00e9l\u00f6g \u00ed sameiginlegri eigu greinast \u00feannig:Eignarhlutur A\u00f0seturB\u00f3kf\u00e6rt ver\u00f02024 2023Lundey fj\u00e1rfestingarf\u00e9lag ehf. ...................................50%\u00cdsland8.153.145 7.182.715 Horney ehf. ...............................................................50%\u00cdsland358.141 0 Ocean Ecofarm ehf. ..................................................- \u00cdsland0 2.259.195 Iceland Pelagic ehf. ..................................................33%\u00cdsland1.118.906 1.471.289 Pelagic Greenland A/S ..............................................33%Gr\u00e6nland0 2.006.846 Austur Holding AS .....................................................29%Noregur66.944.338 76.178.312 \u00d6nnur f\u00e9l\u00f6g ...............................................................1.204.213 1.088.063 77.778.743 90.186.420 Samtals d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6g og f\u00e9l\u00f6g \u00ed sameiginlegri eigu ...................................92.161.939 99.765.039 \u00c1 \u00e1rinu var hlutafj\u00e1raukning \u00ed Ocean Ecofarm ehf. og eftir \u00fe\u00e1 hlutafj\u00e1raukningu telst f\u00e9lagi\u00f0 vera d\u00f3tturf\u00e9lag.Me\u00f0 hli\u00f0sj\u00f3n af mikilv\u00e6gi uppl\u00fdsinga fyrir lesanda \u00e1rsreikningsins gerir f\u00e9lagi\u00f0 ekki samst\u00e6\u00f0u\u00e1rsreikning enda telurf\u00e9lagi\u00f0 a\u00f0 d\u00f3tturf\u00e9l\u00f6gin hafi \u00f3veruleg \u00e1hrif \u00e1 reikningsskilin b\u00e6\u00f0i ein og s\u00e9r og sem heild.F\u00e9lagi\u00f0 fer me\u00f0 sameiginleg yfirr\u00e1\u00f0 me\u00f0 me\u00f0fj\u00e1rfestum s\u00ednum yfir Lundey fj\u00e1rfestingarf\u00e9lagi ehf. og Horney ehf.Eignarhlutirnir eru flokka\u00f0ir sem f\u00e9l\u00f6g \u00ed samrekstri (e. joint venture) og eru f\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.\u00cdsf\u00e9lag hf. \u00e1 29,3% \u00ed Austur Holding AS. Tilgangur Austur Holding er a\u00f0 eiga 55,29% eignarhlut \u00ed norskafiskeldisfyrirt\u00e6kinu Kaldvik AS og fer f\u00e9lagi\u00f0 me\u00f0 meirihluta atkv\u00e6\u00f0a \u00ed Kaldvik. F\u00e9lagi\u00f0 er a\u00f0 fullu fj\u00e1rmagna\u00f0 me\u00f0eigin f\u00e9. Eignarhluturinn er b\u00f3kf\u00e6r\u00f0ur \u00e1 USD 66 millj. e\u00f0a \u00edgildi NOK 38 \u00e1 hlut \u00ed Kaldvik og er f\u00e6r\u00f0ur samkv\u00e6mthlutdeildara\u00f0fer\u00f0. Hlutabr\u00e9f Kaldvik AS eru skr\u00e1\u00f0 \u00e1 Euronext og First North. Marka\u00f0sgengi Kaldvik AS var \u00ed \u00e1rslok 2024 NOK 28,6 perhlut. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 marka\u00f0sver\u00f0 f\u00e9lagsins endurspegli ekki raunvir\u00f0i f\u00e9lagsins \u00fear sem um er a\u00f0 r\u00e6\u00f0a\u00f3skilvirkan marka\u00f0, l\u00edtil velta og frambo\u00f0 \u00e1 br\u00e9fum mj\u00f6g takmarka\u00f0 \u00fear sem eignarhald Kaldvik er \u00fer\u00f6ngt. F\u00e9lagi\u00f0framkv\u00e6mdi vir\u00f0isr\u00fdrnunarpr\u00f3f vegna v\u00edsbendinga um m\u00f6gulega vir\u00f0isr\u00fdrnun vegna mismunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0 ogver\u00f0 \u00e1 marka\u00f0i \u00ed \u00e1rslok 2024 en mismunurinn nam USD 17 millj\u00f3num. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er a\u00f0b\u00f3kf\u00e6rt ver\u00f0 stendur undir vir\u00f0i eignarinnar. Mat stj\u00f3rnenda \u00cdsf\u00e9lags er \u00fev\u00ed a\u00f0 ekki s\u00e9 \u00fe\u00f6rf \u00e1 a\u00f0 f\u00e6ra vir\u00f0isr\u00fdrnunvegna eignarhlutans. Vir\u00f0isr\u00fdrnunarpr\u00f3fi\u00f0 byggir \u00e1 v\u00e6ntu n\u00favirtu sj\u00f3\u00f0streymi Kaldvik AS. Helstu forsendurvir\u00f0isr\u00fdrnunarpr\u00f3fsins eru \u00e1\u00e6tlanir um rekstur Kaldvikur, vegin \u00e1v\u00f6xtunarkrafa 9,66% og framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknutilliti til ver\u00f0lags\u00fer\u00f3unar 2,5%.Breyting eignarhluta \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstri greinist \u00feannig:2024 2023Sta\u00f0a 1.1. ....................................................................................................................99.765.039 12.350.646 Keypt \u00e1 \u00e1rinu ...............................................................................................................3.182.027 74.301.476 Yfirteki\u00f0 vi\u00f0 samruna ..................................................................................................0 7.418.286 Hlutdeild \u00ed afkomu .......................................................................................................4.427.072)( 1.512.701 M\u00f3ttekinn ar\u00f0ur ..........................................................................................................2.085.675)( 844.579)( \u00de\u00fd\u00f0ingarmunur ...........................................................................................................4.350.450)( 2.658.306 Endurflokka\u00f0 ...............................................................................................................78.071 2.368.203 Sta\u00f0a 31.12 .................................................................................................................92.161.939 99.765.039",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__33": {
"value": "12. Eignarhlutar \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstriEignarhlutir \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstri greinast \u00feannig:D\u00f3tturf\u00e9l\u00f6g greinast \u00feannig:Eignarhlutur A\u00f0seturB\u00f3kf\u00e6rt ver\u00f02024 2023Fiskmarka\u00f0ur \u00de\u00f3rshafnar ehf. ..................................100%\u00cdsland541.433 498.124 J\u00f6rvi fasteignir ehf. ...................................................100%\u00cdsland1.383.580 1.406.294 Primex ehf. ................................................................100%\u00cdsland5.794.406 4.762.388 Arctic Seafood ltd. .....................................................100%England1.976.579 2.911.813 IVM2 ehf. ..................................................................100%\u00cdsland1.042 0 Ocean Ecofarm ehf. ..................................................51%\u00cdsland4.686.156 0 14.383.196 9.578.618 Hlutdeildarf\u00e9l\u00f6g og f\u00e9l\u00f6g \u00ed sameiginlegri eigu greinast \u00feannig:Eignarhlutur A\u00f0seturB\u00f3kf\u00e6rt ver\u00f02024 2023Lundey fj\u00e1rfestingarf\u00e9lag ehf. ...................................50%\u00cdsland8.153.145 7.182.715 Horney ehf. ...............................................................50%\u00cdsland358.141 0 Ocean Ecofarm ehf. ..................................................- \u00cdsland0 2.259.195 Iceland Pelagic ehf. ..................................................33%\u00cdsland1.118.906 1.471.289 Pelagic Greenland A/S ..............................................33%Gr\u00e6nland0 2.006.846 Austur Holding AS .....................................................29%Noregur66.944.338 76.178.312 \u00d6nnur f\u00e9l\u00f6g ...............................................................1.204.213 1.088.063 77.778.743 90.186.420 Samtals d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6g og f\u00e9l\u00f6g \u00ed sameiginlegri eigu ...................................92.161.939 99.765.039 \u00c1 \u00e1rinu var hlutafj\u00e1raukning \u00ed Ocean Ecofarm ehf. og eftir \u00fe\u00e1 hlutafj\u00e1raukningu telst f\u00e9lagi\u00f0 vera d\u00f3tturf\u00e9lag.Me\u00f0 hli\u00f0sj\u00f3n af mikilv\u00e6gi uppl\u00fdsinga fyrir lesanda \u00e1rsreikningsins gerir f\u00e9lagi\u00f0 ekki samst\u00e6\u00f0u\u00e1rsreikning enda telurf\u00e9lagi\u00f0 a\u00f0 d\u00f3tturf\u00e9l\u00f6gin hafi \u00f3veruleg \u00e1hrif \u00e1 reikningsskilin b\u00e6\u00f0i ein og s\u00e9r og sem heild.F\u00e9lagi\u00f0 fer me\u00f0 sameiginleg yfirr\u00e1\u00f0 me\u00f0 me\u00f0fj\u00e1rfestum s\u00ednum yfir Lundey fj\u00e1rfestingarf\u00e9lagi ehf. og Horney ehf.Eignarhlutirnir eru flokka\u00f0ir sem f\u00e9l\u00f6g \u00ed samrekstri (e. joint venture) og eru f\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.\u00cdsf\u00e9lag hf. \u00e1 29,3% \u00ed Austur Holding AS. Tilgangur Austur Holding er a\u00f0 eiga 55,29% eignarhlut \u00ed norskafiskeldisfyrirt\u00e6kinu Kaldvik AS og fer f\u00e9lagi\u00f0 me\u00f0 meirihluta atkv\u00e6\u00f0a \u00ed Kaldvik. F\u00e9lagi\u00f0 er a\u00f0 fullu fj\u00e1rmagna\u00f0 me\u00f0eigin f\u00e9. Eignarhluturinn er b\u00f3kf\u00e6r\u00f0ur \u00e1 USD 66 millj. e\u00f0a \u00edgildi NOK 38 \u00e1 hlut \u00ed Kaldvik og er f\u00e6r\u00f0ur samkv\u00e6mthlutdeildara\u00f0fer\u00f0. Hlutabr\u00e9f Kaldvik AS eru skr\u00e1\u00f0 \u00e1 Euronext og First North. Marka\u00f0sgengi Kaldvik AS var \u00ed \u00e1rslok 2024 NOK 28,6 perhlut. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 marka\u00f0sver\u00f0 f\u00e9lagsins endurspegli ekki raunvir\u00f0i f\u00e9lagsins \u00fear sem um er a\u00f0 r\u00e6\u00f0a\u00f3skilvirkan marka\u00f0, l\u00edtil velta og frambo\u00f0 \u00e1 br\u00e9fum mj\u00f6g takmarka\u00f0 \u00fear sem eignarhald Kaldvik er \u00fer\u00f6ngt. F\u00e9lagi\u00f0framkv\u00e6mdi vir\u00f0isr\u00fdrnunarpr\u00f3f vegna v\u00edsbendinga um m\u00f6gulega vir\u00f0isr\u00fdrnun vegna mismunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0 ogver\u00f0 \u00e1 marka\u00f0i \u00ed \u00e1rslok 2024 en mismunurinn nam USD 17 millj\u00f3num. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fsins er a\u00f0b\u00f3kf\u00e6rt ver\u00f0 stendur undir vir\u00f0i eignarinnar. Mat stj\u00f3rnenda \u00cdsf\u00e9lags er \u00fev\u00ed a\u00f0 ekki s\u00e9 \u00fe\u00f6rf \u00e1 a\u00f0 f\u00e6ra vir\u00f0isr\u00fdrnunvegna eignarhlutans. Vir\u00f0isr\u00fdrnunarpr\u00f3fi\u00f0 byggir \u00e1 v\u00e6ntu n\u00favirtu sj\u00f3\u00f0streymi Kaldvik AS. Helstu forsendurvir\u00f0isr\u00fdrnunarpr\u00f3fsins eru \u00e1\u00e6tlanir um rekstur Kaldvikur, vegin \u00e1v\u00f6xtunarkrafa 9,66% og framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknutilliti til ver\u00f0lags\u00fer\u00f3unar 2,5%.Breyting eignarhluta \u00ed d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed samrekstri greinist \u00feannig:2024 2023Sta\u00f0a 1.1. ....................................................................................................................99.765.039 12.350.646 Keypt \u00e1 \u00e1rinu ...............................................................................................................3.182.027 74.301.476 Yfirteki\u00f0 vi\u00f0 samruna ..................................................................................................0 7.418.286 Hlutdeild \u00ed afkomu .......................................................................................................4.427.072)( 1.512.701 M\u00f3ttekinn ar\u00f0ur ..........................................................................................................2.085.675)( 844.579)( \u00de\u00fd\u00f0ingarmunur ...........................................................................................................4.350.450)( 2.658.306 Endurflokka\u00f0 ...............................................................................................................78.071 2.368.203 Sta\u00f0a 31.12 .................................................................................................................92.161.939 99.765.039",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__11": {
"value": "Iceland",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__36": {
"value": "13. Fj\u00e1rfestingar \u00e1 gangvir\u00f0iF\u00e9lagi\u00f0 f\u00e6rir eignarhluta \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum \u00e1 gangvir\u00f0i um rekstrarreikning. Aflei\u00f0usamningar skiptast \u00ed skammt\u00edma-og langt\u00edmahluta \u00e1 eigna- e\u00f0a skuldahli\u00f0 efnahagsreiknings eftir st\u00f6\u00f0u \u00feeirra og eftirst\u00e6\u00f0um l\u00edft\u00edma \u00e1reikningsskiladegi. Hlutbr\u00e9faaflei\u00f0a er f\u00e6r\u00f0 me\u00f0al skammt\u00edmaskulda.Fj\u00e1rfestingar \u00e1 stigi 1 eru hlutabr\u00e9f \u00ed skr\u00e1\u00f0um f\u00e9l\u00f6gum sem eru f\u00e6r\u00f0 mi\u00f0a\u00f0 vi\u00f0 skr\u00e1\u00f0 marka\u00f0svir\u00f0i \u00e1reikningsskiladegi. Fj\u00e1rfestingar \u00e1 stigi 2 eru aflei\u00f0usamningar \u00fear sem gangvir\u00f0i er meti\u00f0 me\u00f0 hli\u00f0sj\u00f3n af ver\u00f0i fr\u00e1mi\u00f0lara. Fj\u00e1rfestingar \u00e1 stigi 3 eru hlutabr\u00e9f \u00ed \u00f3skr\u00e1\u00f0um f\u00e9l\u00f6gum og sem f\u00e6r\u00f0 eru mi\u00f0a\u00f0 vi\u00f0 s\u00ed\u00f0ustu \u00feekktu vi\u00f0skiptime\u00f0 br\u00e9f \u00ed vi\u00f0komandi f\u00e9lagi, innra vir\u00f0i e\u00f0a \u00e1 kostna\u00f0arver\u00f0i ef a\u00f0rar \u00e1rei\u00f0anlegar uppl\u00fdsingar liggja ekki fyrir.20242023Eignir Skuldir Eignir SkuldirStig 1 .........................................................................8.275.711 0 9.322.004 0 Stig 2 .........................................................................79.849 4.833.530 72.342 4.092.409 Stig 3 .........................................................................5.074.089 0 2.222.864 0 Samtals .....................................................................13.429.649 4.833.530 11.617.210 4.092.409 Flokkun fj\u00e1rfestinga \u00e1 gangvir\u00f0i \u00ed efnahagsreikningi:2024 2023Fj\u00e1rfestingar \u00e1 gangvir\u00f0i ..............................................................................................13.429.649 11.617.210 A\u00f0rar skammt\u00edmaskuldir .............................................................................................4.833.530)( 4.092.409)( Breyting fj\u00e1rfestinga \u00e1 gangvir\u00f0i \u00e1 stigi 3 greinist \u00feannig:2024 2023Sta\u00f0a 1.1. ....................................................................................................................2.222.864 1.304.540 Yfirteki\u00f0 vi\u00f0 samruna ..................................................................................................0 789.106 Keypt \u00e1 \u00e1rinu ...............................................................................................................3.432.176 2.494.424 Endurflokka\u00f0 \u00e1 hlutdeildarf\u00e9l\u00f6g ..................................................................................0 2.368.203)( Selt \u00e1 \u00e1rinu ..................................................................................................................741.764)( 0 Gangvir\u00f0isbreytingar ...................................................................................................160.812 2.997 Sta\u00f0a 31.12. ...............................................................................................................5.074.089 2.222.864",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__37": {
"value": "14. Birg\u00f0irBirg\u00f0ir greinast \u00feannig:2024 2023Afur\u00f0abirg\u00f0ir ...............................................................................................................27.929.034 50.772.486 Vei\u00f0arf\u00e6ra- og rekstrarv\u00f6rubirg\u00f0ir ..............................................................................10.429.204 10.542.716 Birg\u00f0ir samtals ............................................................................................................38.358.237 61.315.202 Birg\u00f0ir f\u00e9lagsins eru ekki ve\u00f0settar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__39": {
"value": "16. Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 f\u00e9lagsins samanstendur af \u00f3bundnum bankainnst\u00e6\u00f0umBankainnst\u00e6\u00f0ur greinast \u00feannig: 2024 2023Bankainnst\u00e6\u00f0ur \u00ed USD ................................................................................................8.634.980 5.476.438 Bankainnst\u00e6\u00f0ur \u00ed ISK ..................................................................................................6.682.114 25.952.196 Bankainnst\u00e6\u00f0ur \u00ed \u00f6\u00f0rum myntum ..............................................................................20.827.058 12.634.070 36.144.151 44.062.704",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__38": {
"value": "15. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur greinast \u00feannig: 2024 2023Nafnver\u00f0 vi\u00f0skiptakrafna ............................................................................................15.396.880 23.985.396 Ni\u00f0urf\u00e6rsla vegna krafna sem kunna a\u00f0 tapast ..........................................................221.847)( 221.847)( 15.175.033 23.763.549 A\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig:Vir\u00f0isaukaskattur .........................................................................................................2.132.580 2.311.175 Fyrirframgreiddur kostna\u00f0ur .......................................................................................616.091 590.652 Fj\u00e1rmagnstekjuskattur ................................................................................................448.448 343.983 A\u00f0rar kr\u00f6fur .................................................................................................................0 3.442.439 3.197.119 6.688.248 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals ....................................................18.372.152 30.451.798 Sj\u00e1 sk\u00fdringu 23 um fj\u00e1rhagslega \u00e1h\u00e6ttu \u00ed tengslum vi\u00f0 umfj\u00f6llun um v\u00e6nt \u00fatl\u00e1natap vi\u00f0skiptakrafna.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__40": {
"value": "17. Eigi\u00f0 f\u00e9Hlutaf\u00e9Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er kr. 818.612.313 \u00ed \u00e1rslok 2024. \u00datistandandi hlutir \u00ed \u00e1rslokeru kr. 817.840.422 og eru \u00feeir allir greiddir (\u00e1rslok 2023: kr. 818.340.422). Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nuhlut \u00ed m\u00f3\u00f0urf\u00e9laginu. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s \u00ed hlutfalli vi\u00f0 eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun.2024 2023\u00datistandandi hlutir 1.1. ...............................................................................................818.340.422 531.355.290 \u00datgefi\u00f0 vegna samruna ..............................................................................................0 243.215.104 Seld eigin br\u00e9f vi\u00f0 skr\u00e1ningu .......................................................................................0 43.770.028 Keypt eigin br\u00e9f .........................................................................................................500.000)( 0 \u00datistandandi hlutir 31.12. ...........................................................................................817.840.422 818.340.422Ar\u00f0ur\u00c1 a\u00f0alfundi f\u00e9lags 17. apr\u00edl 2024 var sam\u00feykkt a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0 \u00e1 \u00e1rinu 2024 a\u00f0 fj\u00e1rh\u00e6\u00f0 2.100 millj. ISK e\u00f0a2,568 ISK \u00e1 hlut (2023: 15 millj. USD e\u00f0a 0,019 USD \u00e1 hlut). Ar\u00f0urinn var greiddur hluth\u00f6fum 30. apr\u00edl 2024.L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i. \u00cd \u00e1rslok var hlutfallvarasj\u00f3\u00f0s af hlutaf\u00e9 25%.\u00de\u00fd\u00f0ingarmunur\u00de\u00fd\u00f0ingarmunur er gengismunur sem er tilkominn vegna \u00feess a\u00f0 d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g \u00cdsf\u00e9lags hf. eru me\u00f0 a\u00f0rastarfr\u00e6kslumynt en m\u00f3\u00f0urf\u00e9lagi\u00f0.Bundinn hlutdeildarreikningurBundinn hlutdeildarreikningur samanstendur af hlutdeildartekjum af d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum umframm\u00f3tteknar ar\u00f0grei\u00f0slur \u00ed samr\u00e6mi vi\u00f0 5. mgr. 41. gr. laga nr. 3/2006 um \u00e1rsreikninga.\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 og ar\u00f0ur\u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur \u00f3bundinn hagna\u00f0ur f\u00e9lagsins a\u00f0 fr\u00e1dregnum \u00fatborgu\u00f0um ar\u00f0i. Stj\u00f3rn f\u00e9lagsinsleggur til a\u00f0 greiddur ver\u00f0i \u00fat ar\u00f0ur af fj\u00e1rh\u00e6\u00f0 ISK 2.100 millj. vegna rekstrar\u00e1rsins 2024, sem samsvarar ISK 2,568 \u00e1hlut",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__41": {
"value": "Hlutaf\u00e9Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er kr. 818.612.313 \u00ed \u00e1rslok 2024. \u00datistandandi hlutir \u00ed \u00e1rslokeru kr. 817.840.422 og eru \u00feeir allir greiddir (\u00e1rslok 2023: kr. 818.340.422). Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nuhlut \u00ed m\u00f3\u00f0urf\u00e9laginu. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s \u00ed hlutfalli vi\u00f0 eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun.2024 2023\u00datistandandi hlutir 1.1. ...............................................................................................818.340.422 531.355.290 \u00datgefi\u00f0 vegna samruna ..............................................................................................0 243.215.104 Seld eigin br\u00e9f vi\u00f0 skr\u00e1ningu .......................................................................................0 43.770.028 Keypt eigin br\u00e9f .........................................................................................................500.000)( 0 \u00datistandandi hlutir 31.12. ...........................................................................................817.840.422 818.340.422",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__44": {
"value": "18. Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hagna\u00f0, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0altals virkshlutafj\u00e1r \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami oggrunnhagna\u00f0ur \u00e1 hlut, \u00fear sem f\u00e9lagi\u00f0 hefur ekki gert kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn og ekki teki\u00f0 l\u00e1n sem erubreytanleg \u00ed hlutaf\u00e9.Grunnhagna\u00f0ur og \u00feynntur hagna\u00f0ur \u00e1 hlut 2024 2023Hagna\u00f0ur \u00e1rsins ..........................................................................................................16.118.402 38.648.772Vegi\u00f0 me\u00f0altal hlutabr\u00e9fa\u00datistandandi hlutaf\u00e9 \u00ed upphafi \u00e1rs ...............................................................................818.340.422 531.355.290\u00c1hrif breytinga \u00e1 hlutaf\u00e9 .............................................................................................393.151)( 137.866.372Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta ..............................................................................817.947.271 669.221.662Hagna\u00f0ur \u00e1 \u00fatistandandi hlut (USD per hlut) ...............................................................0,020 0,058",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__14-1": {
"value": "Stj\u00f3rn f\u00e9lagsinsleggur til a\u00f0 greiddur ver\u00f0i \u00fat ar\u00f0ur af fj\u00e1rh\u00e6\u00f0 ISK 2.100 millj. vegna rekstrar\u00e1rsins 2024,Ar\u00f0ur\u00c1 a\u00f0alfundi f\u00e9lags 17. apr\u00edl 2024 var sam\u00feykkt a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0 \u00e1 \u00e1rinu 2024 a\u00f0 fj\u00e1rh\u00e6\u00f0 2.100 millj. ISK e\u00f0a2,568 ISK \u00e1 hlut (2023: 15 millj. USD e\u00f0a 0,019 USD \u00e1 hlut). Ar\u00f0urinn var greiddur hluth\u00f6fum 30. apr\u00edl 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__43": {
"value": "L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i. \u00cd \u00e1rslok var hlutfallvarasj\u00f3\u00f0s af hlutaf\u00e9 25%.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__46": {
"value": "19. Vaxtaberandi skuldirVaxtaberandi langt\u00edmaskuldir greinast \u00feannig:2024 2023Skuldir \u00ed USD ..............................................................................................................66.425.000 71.941.667 Skuldir \u00ed JPY ...............................................................................................................9.195.580 11.005.315 Skuldir \u00ed EUR ..............................................................................................................49.312.274 57.798.483 Leiguskuldbindingar \u00ed ISK ............................................................................................1.949.383 1.819.213 Vaxtaberandi skuldir samtals ......................................................................................126.882.237 142.564.678N\u00e6sta \u00e1rs afborganir vaxtaberandi langt\u00edmaskulda .....................................................14.816.268)( 17.888.533)( Vaxtaberandi langt\u00edmaskuldir samtals .........................................................................112.065.968 124.676.145Skip f\u00e9lagsins f\u00e9lagsins eru ve\u00f0sett fyrir langt\u00edmaskuldum.Afborganir af vaxtaberandi langt\u00edmaskuldum f\u00e9lagsins greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:2024 2023Afborganir 2024 ..........................................................................................................0 17.888.533 Afborganir 2025 ..........................................................................................................14.816.268 9.372.723 Afborganir 2026 ..........................................................................................................30.866.926 31.719.653 Afborganir 2027 ..........................................................................................................79.407.006 81.960.026 Afborganir s\u00ed\u00f0ar .........................................................................................................1.792.037 1.623.743 126.882.237 142.564.678Vegnir me\u00f0alvextir vaxtaberandi skulda ......................................................................6,48% 5,56%Sem hluti af l\u00e1nasamningum eru \u00e1kv\u00e6\u00f0i um fj\u00e1rhagslegar kva\u00f0ir sem f\u00e9lagi\u00f0 \u00fearf a\u00f0 uppfylla, a\u00f0 \u00f6\u00f0rum kosti erl\u00e1nveitandum heimilt a\u00f0 gjaldfella vi\u00f0komandi l\u00e1n. \u00c1 reikningsskiladegi uppfyllir f\u00e9lagi\u00f0 allar fj\u00e1rhagslegar kva\u00f0ir \u00edsamr\u00e6mi vi\u00f0 l\u00e1nasamninga. \u00c1 \u00e1rinu hefur f\u00e9lagi\u00f0 greitt aukalega inn \u00e1 l\u00e1n USD 0,4 millj\u00f3nir.\u00cd jan\u00faar 2025 var f\u00e9lagi\u00f0 endurfj\u00e1rmagna\u00f0 me\u00f0 sambankal\u00e1ni a\u00f0 fj\u00e1rh\u00e6\u00f0 EUR 220 millj\u00f3nir. Fj\u00e1rm\u00f6gnunin er til fimm\u00e1ra og skiptist \u00ed tvo hluta, annars vegar \u00ed EUR 150 millj\u00f3na afborgunarl\u00e1n me\u00f0 25 \u00e1ra afborgunarferli og hins vegarjafngildi EUR 70 millj\u00f3na fj\u00f6lmynta \u00e1dr\u00e1ttarl\u00e1n. Afborgunarhlutinn var n\u00fdttur til a\u00f0 endurfj\u00e1rmagna \u00f6ll vaxtaberandi l\u00e1nf\u00e9lagsins og \u00e1dr\u00e1ttarhlutanum er \u00e6tla\u00f0 a\u00f0 tryggja l\u00e1nsfj\u00e1rm\u00f6gnun \u00ed framt\u00ed\u00f0inni. L\u00e1nveitendur eru Co\u00f6peratieveRabobank U.A., DNB Bank ASA, Nordea Bank ABP, \u00cdslandsbanki hf. og Landsbankinn hf.Breyting \u00e1 vaxtaberandi skuldum og leiguskuldum greinist \u00feannig:20232024Vaxtab. Leigu- Vaxtab. Leigu-skuldir skuldir Samtals skuldir skuldir SamtalsSta\u00f0a 1.1. ...................140.745.465 1.819.213 142.564.678 51.348.096 1.103.072 52.451.168 Tekin vaxtab. l\u00e1n .........0 0 0 67.012.098 0 67.012.098 N\u00fdir leigusamningar ....0 0 0 0 324.647 324.647 Afborganir ...................12.028.436)( 52.448)( 12.080.884)( 8.298.863)( 48.868)( 8.347.731)( Gengism. og ver\u00f0b. ....3.784.175)( 182.618 3.601.557)( 425.635 287.458 713.093 Yfirteki\u00f0 \u00ed samruna ......0 0 0 30.258.499 152.904 30.411.403 Sta\u00f0a 31.12. ................124.932.854 1.949.383 126.882.237 140.745.465 1.819.213 142.564.678",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__45": {
"value": "19. Vaxtaberandi skuldirVaxtaberandi langt\u00edmaskuldir greinast \u00feannig:2024 2023Skuldir \u00ed USD ..............................................................................................................66.425.000 71.941.667 Skuldir \u00ed JPY ...............................................................................................................9.195.580 11.005.315 Skuldir \u00ed EUR ..............................................................................................................49.312.274 57.798.483 Leiguskuldbindingar \u00ed ISK ............................................................................................1.949.383 1.819.213 Vaxtaberandi skuldir samtals ......................................................................................126.882.237 142.564.678N\u00e6sta \u00e1rs afborganir vaxtaberandi langt\u00edmaskulda .....................................................14.816.268)( 17.888.533)( Vaxtaberandi langt\u00edmaskuldir samtals .........................................................................112.065.968 124.676.145Skip f\u00e9lagsins f\u00e9lagsins eru ve\u00f0sett fyrir langt\u00edmaskuldum.Afborganir af vaxtaberandi langt\u00edmaskuldum f\u00e9lagsins greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:2024 2023Afborganir 2024 ..........................................................................................................0 17.888.533 Afborganir 2025 ..........................................................................................................14.816.268 9.372.723 Afborganir 2026 ..........................................................................................................30.866.926 31.719.653 Afborganir 2027 ..........................................................................................................79.407.006 81.960.026 Afborganir s\u00ed\u00f0ar .........................................................................................................1.792.037 1.623.743 126.882.237 142.564.678Vegnir me\u00f0alvextir vaxtaberandi skulda ......................................................................6,48% 5,56%Sem hluti af l\u00e1nasamningum eru \u00e1kv\u00e6\u00f0i um fj\u00e1rhagslegar kva\u00f0ir sem f\u00e9lagi\u00f0 \u00fearf a\u00f0 uppfylla, a\u00f0 \u00f6\u00f0rum kosti erl\u00e1nveitandum heimilt a\u00f0 gjaldfella vi\u00f0komandi l\u00e1n. \u00c1 reikningsskiladegi uppfyllir f\u00e9lagi\u00f0 allar fj\u00e1rhagslegar kva\u00f0ir \u00edsamr\u00e6mi vi\u00f0 l\u00e1nasamninga. \u00c1 \u00e1rinu hefur f\u00e9lagi\u00f0 greitt aukalega inn \u00e1 l\u00e1n USD 0,4 millj\u00f3nir.\u00cd jan\u00faar 2025 var f\u00e9lagi\u00f0 endurfj\u00e1rmagna\u00f0 me\u00f0 sambankal\u00e1ni a\u00f0 fj\u00e1rh\u00e6\u00f0 EUR 220 millj\u00f3nir. Fj\u00e1rm\u00f6gnunin er til fimm\u00e1ra og skiptist \u00ed tvo hluta, annars vegar \u00ed EUR 150 millj\u00f3na afborgunarl\u00e1n me\u00f0 25 \u00e1ra afborgunarferli og hins vegarjafngildi EUR 70 millj\u00f3na fj\u00f6lmynta \u00e1dr\u00e1ttarl\u00e1n. Afborgunarhlutinn var n\u00fdttur til a\u00f0 endurfj\u00e1rmagna \u00f6ll vaxtaberandi l\u00e1nf\u00e9lagsins og \u00e1dr\u00e1ttarhlutanum er \u00e6tla\u00f0 a\u00f0 tryggja l\u00e1nsfj\u00e1rm\u00f6gnun \u00ed framt\u00ed\u00f0inni. L\u00e1nveitendur eru Co\u00f6peratieveRabobank U.A., DNB Bank ASA, Nordea Bank ABP, \u00cdslandsbanki hf. og Landsbankinn hf.Breyting \u00e1 vaxtaberandi skuldum og leiguskuldum greinist \u00feannig:20232024Vaxtab. Leigu- Vaxtab. Leigu-skuldir skuldir Samtals skuldir skuldir SamtalsSta\u00f0a 1.1. ...................140.745.465 1.819.213 142.564.678 51.348.096 1.103.072 52.451.168 Tekin vaxtab. l\u00e1n .........0 0 0 67.012.098 0 67.012.098 N\u00fdir leigusamningar ....0 0 0 0 324.647 324.647 Afborganir ...................12.028.436)( 52.448)( 12.080.884)( 8.298.863)( 48.868)( 8.347.731)( Gengism. og ver\u00f0b. ....3.784.175)( 182.618 3.601.557)( 425.635 287.458 713.093 Yfirteki\u00f0 \u00ed samruna ......0 0 0 30.258.499 152.904 30.411.403 Sta\u00f0a 31.12. ................124.932.854 1.949.383 126.882.237 140.745.465 1.819.213 142.564.678",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__47": {
"value": "20. TekjuskattsskuldbindingTekjuskattsskuldbinding greinist \u00feannig:2024 2023Tekjuskattsskuldbinding 1.1. ......................................................................................76.617.001 31.742.315 Yfirteki\u00f0 vi\u00f0 samruna ..................................................................................................0 47.782.701 Tekjuskattur f\u00e6r\u00f0ur \u00ed rekstrarreikning .........................................................................5.565.546 9.709.557 Tekjuskattur til grei\u00f0slu ...............................................................................................5.739.764)( 14.035.549)( \u00c1hrif samruna \u00e1 tekjuskatt til grei\u00f0slu .........................................................................0 1.500.754 A\u00f0rir li\u00f0ir .....................................................................................................................112.644 82.776)( Tekjuskattsskuldbinding 31.12. ..................................................................................76.555.427\ue67b76.617.001Tekjuskattsskuldbinding skiptist \u00feannig \u00e1 li\u00f0i reikningsskilanna:2024 2023Rekstrarfj\u00e1rmunir ........................................................................................................15.541.456 15.823.060\u00d3efnislegar eignir .......................................................................................................61.258.341 60.778.259A\u00f0rir li\u00f0ir .....................................................................................................................244.370)( 15.682Tekjuskattsskuldbinding 31.12. ..................................................................................76.555.427 76.617.001\u00c1 \u00e1rinu 2024 h\u00e6kka\u00f0i tekjuskattshlutfall f\u00e9lagsins t\u00edmabundi\u00f0 \u00ed 21%, en l\u00e6kkar \u00e1 \u00e1rinu 2025 \u00ed 20%.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__48": {
"value": "21. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig:2024 2023Vi\u00f0skiptaskuldir ...........................................................................................................8.248.861 8.597.097Aflei\u00f0usamningur ........................................................................................................4.833.530 4.092.409\u00d3greiddir launali\u00f0ir ......................................................................................................4.461.712 3.059.706\u00c1fallnir vextir ...............................................................................................................612.173 1.259.347Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ..............................................................18.156.276 17.008.559",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__49": {
"value": "22. Tengdir a\u00f0ilarTengdir a\u00f0ilar eru \u00feeir a\u00f0ilar sem hafa umtalsver\u00f0 \u00e1hrif \u00e1 f\u00e9lagi\u00f0, beint e\u00f0a \u00f3beint. \u00c1 me\u00f0al tengdra a\u00f0ila f\u00e9lagsinseru hluthafar me\u00f0 veruleg \u00e1hrif, stj\u00f3rnarmenn, lykilstarfsmenn og a\u00f0ilar tengdir \u00feeim sem og a\u00f0ilar sem er stj\u00f3rna\u00f0af e\u00f0a eru verulega h\u00e1\u00f0ir f\u00e9laginu, s.s. d\u00f3ttur-, hlutdeildarf\u00e9l\u00f6g og samrekstur (sk\u00fdring 12). Vi\u00f0skipti vi\u00f0 tengda a\u00f0ilahafa veri\u00f0 ger\u00f0 \u00e1 samb\u00e6rilegum grundvelli og vi\u00f0skipti vi\u00f0 \u00f3tengda a\u00f0ila.\u00c1 me\u00f0al krafna eru skuldabr\u00e9fal\u00e1n til annarra tengdra a\u00f0ila a\u00f0 fj\u00e1rh\u00e6\u00f0 6.044 \u00fe\u00fasund USD (\u00e1rslok 2023: 8.484 \u00fe\u00fasundUSD). Vaxtatekjur eru vegna \u00feeirra l\u00e1na. A\u00f0rar kr\u00f6fur og skuldir er vegna vi\u00f0skipta milli f\u00e9lagsins og tengdra a\u00f0ila. Uppl\u00fdsingar var\u00f0andi tengda a\u00f0ila eru eftirfarandi:Vi\u00f0skipti vi\u00f0 tengd f\u00e9l\u00f6g \u00e1ri\u00f0 2024:Keyptar v\u00f6rur Seldar v\u00f6rurog \u00fej\u00f3nusta og \u00fej\u00f3nusta Vaxtatekjur Kr\u00f6fur SkuldirD\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g ...................1.228.734 99.408.428 256.020 11.006.743 314.393A\u00f0rir ......................................................61.530 4.154 238.719 191.139 10.453Samtals ................................................1.290.264 99.412.582 494.739 11.197.882 324.847Vi\u00f0skipti vi\u00f0 tengd f\u00e9l\u00f6g \u00e1ri\u00f0 2023:Keyptar v\u00f6rur Seldar v\u00f6rurog \u00fej\u00f3nusta og \u00fej\u00f3nusta Vaxtatekjur Kr\u00f6fur SkuldirD\u00f3ttur- og hlutdeildarf\u00e9l\u00f6g ...................2.533.159 78.928.311 248.693 15.881.666 352.716A\u00f0rir ......................................................328.720 550.878 137.026 213.171 30.786Samtals ................................................2.861.880 79.479.190 385.719 16.094.837 383.50320242023Laun og M\u00f3tframlag \u00ed Laun og M\u00f3tframlag \u00ed hlunnindil\u00edfeyrissj\u00f3\u00f0hlunnindil\u00edfeyrissj\u00f3\u00f0Einar Sigur\u00f0sson, stj\u00f3rnarforma\u00f0ur ...........................240.873 32.518 226.001 30.510Gu\u00f0bj\u00f6rg Matth\u00edasd\u00f3ttir, stj\u00f3rnarma\u00f0ur ....................21.750 0 32.613 0Gunnar Sigvaldason, stj\u00f3rnarma\u00f0ur ..........................21.750 0 10.871 0Steinunn H. Marteinsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ................21.750 2.501 10.871 1.250Sigr\u00ed\u00f0ur Vala Halld\u00f3rsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ................15.298 1.759 0 0Gunnlaugur S. Gunnlaugsson, fv. stj\u00f3rnarform. ........14.500 1.668 65.227 7.501Sigurbj\u00f6rn Magn\u00fasson, fv. stj\u00f3rnarma\u00f0ur .................0 0 21.742 2.500Stef\u00e1n B. Fri\u00f0riksson, forstj\u00f3ri ...................................346.916 43.627 348.671 43.611A\u00f0rir lykilstj\u00f3rnendur .................................................703.842 90.029 457.716 59.1251.386.680 172.102 1.173.712 144.498A\u00f0rir lykilstj\u00f3rnendur eru \u00d3lafur H. Marteinsson, a\u00f0sto\u00f0arforstj\u00f3ri, Unnar M. P\u00e9tursson, fj\u00e1rm\u00e1lastj\u00f3ri og \u00d6rvar G.Arnarson, framkv\u00e6mdastj\u00f3ri vi\u00f0skipta\u00fer\u00f3unar. Launauppl\u00fdsingar \u00ed t\u00f6flu h\u00e9r a\u00f0 ofan eru umreikna\u00f0ar yfir \u00ed USD \u00far ISK \u00e1 me\u00f0algengi hvors \u00e1rs um sig, sem er137,93 fyrir \u00e1ri\u00f0 2024 og 137,98 fyrir \u00e1ri\u00f0 2023.Einar Sigur\u00f0sson \u00e1 22,12% \u00ed Fram ehf. og Gu\u00f0bj\u00f6rg Matth\u00edasd\u00f3ttir \u00e1 11,29% \u00ed Fram ehf. Fram ehf. \u00e1 \u00cdVfj\u00e1rfestingaf\u00e9lag ehf. 100%. \u00cdV fj\u00e1rfestingaf\u00e9lag ehf. \u00e1 402.201.538 hluti \u00ed f\u00e9laginu e\u00f0a 49.13%. Gu\u00f0bj\u00f6rgMatth\u00edasd\u00f3ttir \u00e1 43.623 hluti \u00ed f\u00e9laginu e\u00f0a 0,01%. Einar Sigur\u00f0sson \u00e1 33,33% hlut \u00ed MKE ehf. sem \u00e1 2.111.493 hluti\u00ed f\u00e9laginu e\u00f0a 0,26%. Gunnar Sigvaldason \u00e1 51.827.700 hluti \u00ed f\u00e9laginu e\u00f0a 6,33%. Stef\u00e1n B. Fri\u00f0riksson \u00e1 74.074hluti \u00ed f\u00e9laginu e\u00f0a 0,01%, jafnframt \u00e1 hann 50% hlut \u00ed Guddunefi ehf. sem \u00e1 1.080.000 hluti \u00ed f\u00e9laginu e\u00f0a 0,13%.\u00d3lafur H. Marteinsson \u00e1 26,11% hlut \u00ed Marteini Haraldssyni ehf. sem \u00e1 93.494.071 hlut \u00ed f\u00e9laginu e\u00f0a 11,42%.Unnar M. P\u00e9tursson \u00e1 100% hlut \u00ed Karlsbergi ehf. sem \u00e1 6.575.074 hluti \u00ed f\u00e9laginu e\u00f0a 0,80%. \u00d6rvar G. Arnarson \u00e13.703 hluti \u00ed f\u00e9laginu, jafnframt \u00e1 hann 100% hlut \u00ed L21 ehf. sem \u00e1 540.000 hluti \u00ed f\u00e9laginu e\u00f0a 0,07%. Sigr\u00ed\u00f0ur ValaHalld\u00f3rsd\u00f3ttir \u00e1 3.800 hluti \u00ed f\u00e9laginu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__51": {
"value": "23. Fj\u00e1rhagsleg \u00e1h\u00e6ttaF\u00e9lagi\u00f0 st\u00fdrir fj\u00e1rmagni s\u00ednu \u00feannig a\u00f0 \u00fea\u00f0 vi\u00f0haldi rekstrarh\u00e6fi s\u00ednu \u00e1 sama t\u00edma og \u00fea\u00f0 h\u00e1markar ar\u00f0semi hluthafame\u00f0 sem bestu jafnv\u00e6gi \u00e1 milli skulda og eigin fj\u00e1r. Stj\u00f3rnendur f\u00e9lagsins fylgjast me\u00f0 og greina fj\u00e1rhagslega \u00e1h\u00e6ttu \u00ed rekstri. A\u00f0fer\u00f0ir vegna \u00e1h\u00e6ttust\u00fdringar eruyfirfarnar reglulega til a\u00f0 greina breytingar \u00e1 marka\u00f0i og starfsemi f\u00e9lagsins. Eftirfarandi \u00e1h\u00e6ttur hafa veri\u00f0 greindarvegna fj\u00e1rm\u00e1lagerninga. - Marka\u00f0s\u00e1h\u00e6tta - \u00datl\u00e1na\u00e1h\u00e6tta - Lausafj\u00e1r\u00e1h\u00e6tta - Rekstrar\u00e1h\u00e6ttaH\u00e9r \u00e1 eftir eru veittar uppl\u00fdsingar um ofangreinda \u00e1h\u00e6ttu\u00fe\u00e6tti \u00e1samt stefnu, markmi\u00f0um og a\u00f0fer\u00f0 f\u00e9lagsins til a\u00f0l\u00e1gmarka og st\u00fdra \u00e1h\u00e6ttunni.Marka\u00f0s\u00e1h\u00e6ttaHelstu \u00e1h\u00e6ttu\u00fe\u00e6ttir f\u00e9lagsins eru breytingar \u00e1 gengi gjaldmi\u00f0la, vaxtabreytingar og \u00e1hrif sl\u00edkra breytinga \u00e1 afkomuf\u00e9lagsins. Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00edsem \u00e1bati er h\u00e1marka\u00f0ur. Gjaldmi\u00f0la\u00e1h\u00e6ttaHluti af fj\u00e1reignum og fj\u00e1rskuldum f\u00e9lagsins er \u00ed erlendum gjaldmi\u00f0li, og ber f\u00e9lagi\u00f0 \u00e1h\u00e6ttu vegna breytinga \u00e1 gengivi\u00f0komandi gjaldmi\u00f0la gagnvart bandar\u00edkjadollar (USD). F\u00e9lagi\u00f0 reynir a\u00f0 l\u00e1gmarka gjaldmi\u00f0la\u00e1h\u00e6ttu \u00ed gegnum eftirlitme\u00f0 gengis\u00fer\u00f3un og me\u00f0 vi\u00f0eigandi samsetningu fj\u00e1reigna og fj\u00e1rskulda \u00ed helstu vi\u00f0skiptamyntum. \u00cd \u00e1rslok voruengir gjaldmi\u00f0laskiptasamningar \u00fatistandandi. H\u00e9r a\u00f0 ne\u00f0an eru tekjur f\u00e9lagsins \u00e1 \u00e1rinu eftir gjaldmi\u00f0lum:2024 Hlutfall 2024 2023 Hlutfall 2023USD ...........................................................................58.397.51334,1% 68.686.68335,4% EUR ...........................................................................42.986.51025,1% 44.028.13022,7% GBP ...........................................................................35.126.21720,5% 23.778.73812,3% NOK ..........................................................................21.923.86012,8% 43.372.29722,4% ISK .............................................................................10.334.8636,0% 10.114.1185,2% A\u00f0rir gjaldmi\u00f0lar ........................................................2.326.7731,4% 4.036.4042,1% 171.095.735 194.016.369H\u00e9r a\u00f0 ne\u00f0an eru tilgreindir \u00feeir gjaldmi\u00f0lar sem mest \u00e1hrif hafa \u00e1 afkomu f\u00e9lagsins. Gengi \u00feeirra og sta\u00f0a mi\u00f0astvi\u00f0 lokagengi \u00e1rsins.Me\u00f0altals- 2024gengi \u00e1rsinsGengi \u00e1rslok Eignir Skuldir Hrein sta\u00f0aEUR ......................................................1,0825 1,0412 5.148.374 ( 871.659) 4.276.715 ISK ........................................................0,0073 0,0072 8.189.517 ( 16.407.300) ( 8.217.784)JPY .......................................................0,0066 0,0064 0 ( 11.349) ( 11.349)NOK ......................................................0,0931 0,0884 4.923.541 ( 4.915.757) 7.783 A\u00f0rar myntir .........................................4.812.530 ( 363) 4.812.167 23.073.962 ( 22.206.429) 867.533Me\u00f0altals- 2023gengi \u00e1rsinsGengi \u00e1rslok Eignir Skuldir Hrein sta\u00f0aEUR ......................................................1,0809 1,1050 8.403.940 ( 2.661.804) 5.742.136 ISK ........................................................0,0072 0,0073 9.509.286 ( 21.812.918) ( 12.303.632)JPY .......................................................0,0071 0,0071 1.962.812 ( 13.252) 1.949.560 NOK ......................................................0,0947 0,0983 6.337.230 ( 4.439.245) 1.897.985 A\u00f0rar myntir .........................................8.407.137 ( 122.095) 8.285.042 34.620.406 ( 29.049.315) 5.571.091 \u00cd t\u00f6flunni h\u00e9r a\u00f0 ne\u00f0an er s\u00fdnt hver \u00e1hrif af 5% og 10% h\u00e6kkun \u00e1 gengi starfr\u00e6kslugjaldmi\u00f0ils f\u00e9lagsins gagnvartvi\u00f0komandi myntum hef\u00f0i \u00e1 afkomu og eigi\u00f0 f\u00e9 mi\u00f0a\u00f0 vi\u00f0 st\u00f6\u00f0u eigna og skulda \u00ed vi\u00f0komandi mynt \u00e1reikningsskiladegi. \u00cd t\u00f6flu h\u00e9r a\u00f0 framan m\u00e1 sj\u00e1 st\u00f6\u00f0u eigna og skulda \u00ed erlendum myntum sem n\u00e6mnigreiningintekur til. N\u00e6mnigreiningin mi\u00f0ast vi\u00f0 a\u00f0 allar a\u00f0rar breytur en \u00fe\u00e6r sem eru h\u00e9r til sko\u00f0unar s\u00e9u fastar.N\u00e6mnigreiningin tekur til \u00feeirra gjaldmi\u00f0la sem innifela mesta gengis\u00e1h\u00e6ttu. Greiningin tekur tillit til skatta\u00e1hrifa ogvar unnin me\u00f0 sama h\u00e6tti fyrir samanbur\u00f0art\u00edmabili\u00f0. \u00c1hrif \u00e1 afkomu og eigi\u00f0 f\u00e9 eru \u00feau s\u00f6mu \u00fear semmatsbreyting undirliggjandi fj\u00e1rm\u00e1lagerninga \u00ed erlendri mynt er ekki \u00ed neinum tilvikum f\u00e6r\u00f0 beint \u00e1 eigi\u00f0 f\u00e9. J\u00e1kv\u00e6\u00f0fj\u00e1rh\u00e6\u00f0 merkir h\u00e6kkun \u00e1 hagna\u00f0i og eigin f\u00e9. L\u00e6kkun \u00e1 gengi vi\u00f0komandi starfr\u00e6kslugjaldmi\u00f0ils gagnvartne\u00f0angreindum gjaldmi\u00f0lum hef\u00f0i haft s\u00f6mu \u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt. 2024 2023\u00c1hrif \u00e1 afkomu og eigi\u00f0 f\u00e9: 5% 10% 5% 10%EUR ...........................................................................168.930 337.861 229.685 459.371 ISK .............................................................................( 324.602) ( 649.205) ( 492.145) ( 984.291)JPY ............................................................................( 448) ( 897) 77.982 155.965 NOK ..........................................................................307 615 75.919 151.839 A\u00f0rar myntir ..............................................................190.081 380.161 331.402 662.803 34.268 68.535 222.844 445.687 Vaxta\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0streymi fj\u00e1rm\u00e1lagerninga muni sveiflast vegnabreytinga \u00e1 marka\u00f0sv\u00f6xtum. Vaxta\u00e1h\u00e6tta myndast \u00fear sem a\u00f0 hluti fj\u00e1reigna og fj\u00e1rskulda f\u00e9lagsins ber breytilegavexti. \u00c1h\u00e6ttunni eru stj\u00f3rna\u00f0 me\u00f0 eftirliti me\u00f0 vaxta\u00fer\u00f3un og vaxtaskiptasamningum.Allar vaxtaberandi skuldir f\u00e9lagsins bera breytilega vexti. Bankainnst\u00e6\u00f0ur og hluti af skuldabr\u00e9faeign bera breytilegavexti.Fj\u00e1reignir/ fj\u00e1rskuldir me\u00f0 breytilega vexti2024 2023Langt\u00edmakr\u00f6fur ...........................................................................................................5.876.738 12.071.521 Handb\u00e6rt f\u00e9 ................................................................................................................36.144.151 44.062.704 Vaxtaberandi skuldir ....................................................................................................( 126.882.237) ( 142.564.678)Skuldbinding \u00ed aflei\u00f0um ..............................................................................................11.610.395 ( 11.977.658)Aflei\u00f0ueign .................................................................................................................8.954.369 10.530.326 Hrein sta\u00f0a .................................................................................................................( 64.296.583) ( 87.877.785)\u00cd t\u00f6flunni h\u00e9r a\u00f0 ne\u00f0an er s\u00fdnt hver \u00e1hrif af 50 og 100 punkta h\u00e6kkun vaxta hef\u00f0i \u00e1 afkomu og eigi\u00f0 f\u00e9 \u00e1reikningsskiladegi. N\u00e6mnigreiningin tekur til \u00feeirra vaxtaberandi eigna og skulda sem bera breytilega vexti og mi\u00f0asth\u00fan vi\u00f0 a\u00f0 allar a\u00f0rar breytur en \u00fe\u00e6r sem eru h\u00e9r til sko\u00f0unar s\u00e9u fastar. N\u00e6mnigreiningin endurspeglar \u00feau \u00e1hrifsem koma fram \u00ed rekstrarreikningi og eigin f\u00e9 me\u00f0 skatta\u00e1hrifum. 2023202450 pkt 100 pkt 50 pkt 100 pkt\u00c1hrif \u00e1 afkomu og eigi\u00f0 f\u00e9 .........................................( 253.972) ( 507.943) ( 351.511) ( 703.022)Gangvir\u00f0iF\u00e9lagi\u00f0 f\u00e6rir eignarhluta \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum og framvirka samninga um kaup \u00e1 hlutabr\u00e9f \u00e1 gangvir\u00f0i umrekstrarreikning. Vaxtaskiptasamningar eru f\u00e6r\u00f0ir a\u00f0 hluta sem \u00e1h\u00e6ttuvarnir \u00e1 me\u00f0al annarrar heildarafkomu sem oga\u00f0 hluta \u00e1 gangvir\u00f0i um rekstur. Uppl\u00fdsingar um gangvir\u00f0ismat eigna og aflei\u00f0usamninga \u00e1 gangvir\u00f0i er a\u00f0 finna \u00edsk\u00fdringu 13.F\u00e9lagi\u00f0 hefur gert samninga um framvirk kaup \u00e1 hlutabr\u00e9fum \u00ed f\u00e9l\u00f6gum. \u00c1hrif samninganna eru f\u00e6r\u00f0 me\u00f0algangvir\u00f0isbreytinga aflei\u00f0na \u00ed rekstrarreikning. Heildarskuldbinding \u00ed samningunum eru NOK 131,4 millj. \u00ed \u00e1rslok2024.\u00datl\u00e1na\u00e1h\u00e6tta\u00cd \u00fatl\u00e1na\u00e1h\u00e6ttu felst \u00e1h\u00e6ttan \u00e1 a\u00f0 m\u00f3ta\u00f0ilar f\u00e9lagsins geti ekki sta\u00f0i\u00f0 vi\u00f0 skuldbindingar s\u00ednar, sem lei\u00f0ir til \u00feess a\u00f0f\u00e9lagi\u00f0 tapar \u00e1 fj\u00e1rm\u00e1lagerningum s\u00ednum. Stj\u00f3rnendur fylgjast reglulega me\u00f0 \u00fer\u00f3un \u00feeirra eigna sem tengjast\u00fatl\u00e1na\u00e1h\u00e6ttu og hafa sett \u00fatl\u00e1nareglur hva\u00f0 var\u00f0ar sam\u00feykki og gjaldfresti n\u00fdrra vi\u00f0skiptavina og fara fram \u00e1grei\u00f0slufallstryggingu til a\u00f0 l\u00e1gmarka l\u00e1ns\u00e1h\u00e6ttu. \u00de\u00e6r \u00fatl\u00e1nareglur eru yfirfarnar reglulega til a\u00f0 endurspegla breyttara\u00f0st\u00e6\u00f0ur m\u00f3ta\u00f0ila.H\u00e1marks\u00fatl\u00e1na\u00e1h\u00e6tta er s\u00fa b\u00f3kf\u00e6r\u00f0a sta\u00f0a sem er sundurli\u00f0u\u00f0 h\u00e9r a\u00f0 ne\u00f0an:2024 2023Langt\u00edmakr\u00f6fur ...........................................................................................................13.101.763 14.949.943 Vi\u00f0skiptakr\u00f6fur ............................................................................................................15.396.880 23.985.396 A\u00f0rar skammt\u00edmakr\u00f6fur (\u00e1n fyrirframgrei\u00f0slna) ..........................................................2.581.028 6.097.597 Handb\u00e6rt f\u00e9 ................................................................................................................36.144.151 44.062.704 67.223.822 89.095.640 Ni\u00f0urf\u00e6rsla vegna langt\u00edmakrafna er metin s\u00e9rstaklega fyrir hvern a\u00f0ila, enda g\u00f3\u00f0 \u00feekking og a\u00f0gengi a\u00f0uppl\u00fdsingum um fj\u00e1rhagslega st\u00f6\u00f0u vi\u00f0komandi a\u00f0ila. Ni\u00f0urf\u00e6rslan er 225 \u00fe\u00fasund USD \u00ed \u00e1rslok 2024 (2023: 0USD).Um 87% (2023: 68%) af vi\u00f0skiptakr\u00f6fum f\u00e9lagsins eru vegna s\u00f6lu \u00e1 sj\u00e1varafur\u00f0um til 10 st\u00e6rstu vi\u00f0skiptavinanna. \u00cdlj\u00f3si \u00feess a\u00f0 langst\u00e6rstur hluti vi\u00f0skiptakrafna er \u00e1 f\u00e1a a\u00f0ila, meta stj\u00f3rnendur ni\u00f0urf\u00e6rslu s\u00e9rstaklega fyrir hvernvi\u00f0skiptamann. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna nam 222 \u00fe\u00fasund USD \u00ed \u00e1rslok 2024 (2023: 222 \u00fe\u00fasund USD).Ekki er f\u00e6r\u00f0 ni\u00f0urf\u00e6rsla vegna \u00fatl\u00e1na\u00e1h\u00e6ttu tengdri handb\u00e6ru f\u00e9 \u00fear sem um er a\u00f0 r\u00e6\u00f0a bankainnst\u00e6\u00f0ur hj\u00e1traustum fj\u00e1rm\u00e1lastofnunum \u00fear sem \u00fatl\u00e1na\u00e1h\u00e6tta er talin \u00f3veruleg. \u00de\u00e1 er ekki f\u00e6r\u00f0 ni\u00f0urf\u00e6rsla vegna annarraskammt\u00edmakrafna \u00fear sem \u00fatl\u00e1na\u00e1h\u00e6tta er talin takm\u00f6rku\u00f0.Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er s\u00fa \u00e1h\u00e6tta sem felst \u00ed \u00fev\u00ed tapi sem f\u00e9lagi\u00f0 g\u00e6ti or\u00f0i\u00f0 fyrir vegna \u00feess a\u00f0 \u00fea\u00f0 getur ekki sta\u00f0i\u00f0 vi\u00f0skuldbindingar s\u00ednar innan tilskilinna gjaldfresta. Stj\u00f3rnendur fylgjast me\u00f0 lausafj\u00e1rst\u00f6\u00f0u me\u00f0 greiningu \u00e1 gjalddagafj\u00e1reigna og skulda til a\u00f0 tryggja a\u00f0 f\u00e9lagi\u00f0 geti endurgreitt allar skuldir \u00e1 gjalddaga. Reglulega er fylgst me\u00f0 st\u00f6\u00f0ulausafj\u00e1r, \u00fer\u00f3un sem or\u00f0i\u00f0 hefur og hva\u00f0a \u00e1hrif sta\u00f0a marka\u00f0a og framt\u00ed\u00f0arhorfur geta haft \u00e1 f\u00e9lagi\u00f0. Handb\u00e6rt f\u00e9 f\u00e9lagsins nam 36,1 millj\u00f3n USD \u00ed \u00e1rslok 2024 (2023: 44,1 millj\u00f3n USD) og veltufj\u00e1rhlutfall f\u00e9lagsins var2,46 \u00ed \u00e1rslok 2024 (2023: 2,88). Samningsbundnar afborganir af fj\u00e1rskuldum a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum eru eftirfarandi:Samnings- bundi\u00f0 Skuldir 2024 B\u00f3kf\u00e6rt ver\u00f0sj\u00f3\u00f0streymiInnan \u00e1rs 1-2 \u00e1r2-5 \u00e1r Meira en 5 \u00e1rVaxtaberandi skuldir ..124.932.854 140.365.157 22.230.529 36.570.524 81.564.105 - Leiguskuldir ..............1.949.383 3.379.429 141.122 141.122 423.367 2.673.818Vi\u00f0s. og a\u00f0rar skt.sk .18.156.276 18.156.276 18.156.276 - - 145.038.513 161.900.863 40.527.927 36.711.646 81.987.472 2.673.818Samnings- bundi\u00f0 Skuldir 2023 B\u00f3kf\u00e6rt ver\u00f0sj\u00f3\u00f0streymiInnan \u00e1rs 1-2 \u00e1r2-5 \u00e1r Meira en 5 \u00e1rVaxtaberandi skuldir ..140.745.465 161.730.916 25.338.796 15.660.001 120.732.119 0Leiguskuldir ..............1.819.213 3.165.994 129.813 129.813 389.439 2.516.929Vi\u00f0s. og a\u00f0rar skt.sk .17.008.559 17.008.559 17.008.559 - - 159.573.237 181.905.469 42.477.168 15.789.814 121.121.558 2.516.929Rekstrar\u00e1h\u00e6ttaF\u00e9lagi\u00f0 getur or\u00f0i\u00f0 fyrir beinu e\u00f0a \u00f3beinu tapi vegna \u00fdmissa \u00fe\u00e1tta \u00ed starfsemi f\u00e9lagsins vegna rekstrar\u00e1h\u00e6ttu. F\u00e9laginu ber a\u00f0 hl\u00edta l\u00f6gum og regluger\u00f0um var\u00f0andi fiskvei\u00f0istj\u00f3rnunarkerfi\u00f0, vei\u00f0igj\u00f6ld, skatta og tolla og geta\u00e1kvar\u00f0anir stj\u00f3rnvalda \u00ed \u00feessum efnum hverju sinni, s.s. vegna n\u00e1tt\u00farubreytinga e\u00f0a lagabreytinga haft neikv\u00e6\u00f0 \u00e1hrif\u00e1 rekstur, afkomu og efnahag f\u00e9lagsins. Loftslagsbreytingar geta raska\u00f0 vistkerfi sj\u00e1var og haft \u00e1hrif \u00e1 \u00fatbrei\u00f0slu, heimasv\u00e6\u00f0i og samsetningu fisktegunda \u00e1\u00cdslandsmi\u00f0um. Sl\u00edkar breytingar geta haft neikv\u00e6\u00f0 \u00e1hrif \u00e1 afkomu f\u00e9lagsins. F\u00e9lagi\u00f0 leitast eftir a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti til a\u00f0 koma \u00ed veg fyrir fj\u00e1rhagslegt tap og til a\u00f0vernda or\u00f0spor \u00feess. Til \u00feess a\u00f0 l\u00e1gmarka og draga \u00far rekstrar\u00e1h\u00e6ttu \u00fe\u00e1 leggur f\u00e9lagi\u00f0 \u00e1herslu \u00e1 skilvirka st\u00fdringu \u00e1vei\u00f0um og vinnslu afla, \u00fej\u00e1lfun og uppl\u00fdsingagj\u00f6f til starfsmanna, eftirliti me\u00f0 vi\u00f0skiptum og breytingum \u00ed laga- ogregluger\u00f0arumhverfi f\u00e9lagsins auk \u00feess a\u00f0 \u00e1hersla er l\u00f6g\u00f0 \u00e1 fylgni vi\u00f0 l\u00f6g og reglur og verkferla.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__52": {
"value": "Marka\u00f0s\u00e1h\u00e6ttaHelstu \u00e1h\u00e6ttu\u00fe\u00e6ttir f\u00e9lagsins eru breytingar \u00e1 gengi gjaldmi\u00f0la, vaxtabreytingar og \u00e1hrif sl\u00edkra breytinga \u00e1 afkomuf\u00e9lagsins. Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00edsem \u00e1bati er h\u00e1marka\u00f0ur. Gjaldmi\u00f0la\u00e1h\u00e6ttaHluti af fj\u00e1reignum og fj\u00e1rskuldum f\u00e9lagsins er \u00ed erlendum gjaldmi\u00f0li, og ber f\u00e9lagi\u00f0 \u00e1h\u00e6ttu vegna breytinga \u00e1 gengivi\u00f0komandi gjaldmi\u00f0la gagnvart bandar\u00edkjadollar (USD). F\u00e9lagi\u00f0 reynir a\u00f0 l\u00e1gmarka gjaldmi\u00f0la\u00e1h\u00e6ttu \u00ed gegnum eftirlitme\u00f0 gengis\u00fer\u00f3un og me\u00f0 vi\u00f0eigandi samsetningu fj\u00e1reigna og fj\u00e1rskulda \u00ed helstu vi\u00f0skiptamyntum. \u00cd \u00e1rslok voruengir gjaldmi\u00f0laskiptasamningar \u00fatistandandi. H\u00e9r a\u00f0 ne\u00f0an eru tekjur f\u00e9lagsins \u00e1 \u00e1rinu eftir gjaldmi\u00f0lum:2024 Hlutfall 2024 2023 Hlutfall 2023USD ...........................................................................58.397.51334,1% 68.686.68335,4% EUR ...........................................................................42.986.51025,1% 44.028.13022,7% GBP ...........................................................................35.126.21720,5% 23.778.73812,3% NOK ..........................................................................21.923.86012,8% 43.372.29722,4% ISK .............................................................................10.334.8636,0% 10.114.1185,2% A\u00f0rir gjaldmi\u00f0lar ........................................................2.326.7731,4% 4.036.4042,1% 171.095.735 194.016.369H\u00e9r a\u00f0 ne\u00f0an eru tilgreindir \u00feeir gjaldmi\u00f0lar sem mest \u00e1hrif hafa \u00e1 afkomu f\u00e9lagsins. Gengi \u00feeirra og sta\u00f0a mi\u00f0astvi\u00f0 lokagengi \u00e1rsins.Me\u00f0altals- 2024gengi \u00e1rsinsGengi \u00e1rslok Eignir Skuldir Hrein sta\u00f0aEUR ......................................................1,0825 1,0412 5.148.374 ( 871.659) 4.276.715 ISK ........................................................0,0073 0,0072 8.189.517 ( 16.407.300) ( 8.217.784)JPY .......................................................0,0066 0,0064 0 ( 11.349) ( 11.349)NOK ......................................................0,0931 0,0884 4.923.541 ( 4.915.757) 7.783 A\u00f0rar myntir .........................................4.812.530 ( 363) 4.812.167 23.073.962 ( 22.206.429) 867.533Me\u00f0altals- 2023gengi \u00e1rsinsGengi \u00e1rslok Eignir Skuldir Hrein sta\u00f0aEUR ......................................................1,0809 1,1050 8.403.940 ( 2.661.804) 5.742.136 ISK ........................................................0,0072 0,0073 9.509.286 ( 21.812.918) ( 12.303.632)JPY .......................................................0,0071 0,0071 1.962.812 ( 13.252) 1.949.560 NOK ......................................................0,0947 0,0983 6.337.230 ( 4.439.245) 1.897.985 A\u00f0rar myntir .........................................8.407.137 ( 122.095) 8.285.042 34.620.406 ( 29.049.315) 5.571.091 \u00cd t\u00f6flunni h\u00e9r a\u00f0 ne\u00f0an er s\u00fdnt hver \u00e1hrif af 5% og 10% h\u00e6kkun \u00e1 gengi starfr\u00e6kslugjaldmi\u00f0ils f\u00e9lagsins gagnvartvi\u00f0komandi myntum hef\u00f0i \u00e1 afkomu og eigi\u00f0 f\u00e9 mi\u00f0a\u00f0 vi\u00f0 st\u00f6\u00f0u eigna og skulda \u00ed vi\u00f0komandi mynt \u00e1reikningsskiladegi. \u00cd t\u00f6flu h\u00e9r a\u00f0 framan m\u00e1 sj\u00e1 st\u00f6\u00f0u eigna og skulda \u00ed erlendum myntum sem n\u00e6mnigreiningintekur til. N\u00e6mnigreiningin mi\u00f0ast vi\u00f0 a\u00f0 allar a\u00f0rar breytur en \u00fe\u00e6r sem eru h\u00e9r til sko\u00f0unar s\u00e9u fastar.N\u00e6mnigreiningin tekur til \u00feeirra gjaldmi\u00f0la sem innifela mesta gengis\u00e1h\u00e6ttu. Greiningin tekur tillit til skatta\u00e1hrifa ogvar unnin me\u00f0 sama h\u00e6tti fyrir samanbur\u00f0art\u00edmabili\u00f0. \u00c1hrif \u00e1 afkomu og eigi\u00f0 f\u00e9 eru \u00feau s\u00f6mu \u00fear semmatsbreyting undirliggjandi fj\u00e1rm\u00e1lagerninga \u00ed erlendri mynt er ekki \u00ed neinum tilvikum f\u00e6r\u00f0 beint \u00e1 eigi\u00f0 f\u00e9. J\u00e1kv\u00e6\u00f0fj\u00e1rh\u00e6\u00f0 merkir h\u00e6kkun \u00e1 hagna\u00f0i og eigin f\u00e9. L\u00e6kkun \u00e1 gengi vi\u00f0komandi starfr\u00e6kslugjaldmi\u00f0ils gagnvartne\u00f0angreindum gjaldmi\u00f0lum hef\u00f0i haft s\u00f6mu \u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt. 2024 2023\u00c1hrif \u00e1 afkomu og eigi\u00f0 f\u00e9: 5% 10% 5% 10%EUR ...........................................................................168.930 337.861 229.685 459.371 ISK .............................................................................( 324.602) ( 649.205) ( 492.145) ( 984.291)JPY ............................................................................( 448) ( 897) 77.982 155.965 NOK ..........................................................................307 615 75.919 151.839 A\u00f0rar myntir ..............................................................190.081 380.161 331.402 662.803 34.268 68.535 222.844 445.687 Vaxta\u00e1h\u00e6ttaVaxta\u00e1h\u00e6tta er \u00e1h\u00e6ttan af \u00fev\u00ed a\u00f0 gangvir\u00f0i e\u00f0a framt\u00ed\u00f0ar sj\u00f3\u00f0streymi fj\u00e1rm\u00e1lagerninga muni sveiflast vegnabreytinga \u00e1 marka\u00f0sv\u00f6xtum. Vaxta\u00e1h\u00e6tta myndast \u00fear sem a\u00f0 hluti fj\u00e1reigna og fj\u00e1rskulda f\u00e9lagsins ber breytilegavexti. \u00c1h\u00e6ttunni eru stj\u00f3rna\u00f0 me\u00f0 eftirliti me\u00f0 vaxta\u00fer\u00f3un og vaxtaskiptasamningum.Allar vaxtaberandi skuldir f\u00e9lagsins bera breytilega vexti. Bankainnst\u00e6\u00f0ur og hluti af skuldabr\u00e9faeign bera breytilegavexti.Fj\u00e1reignir/ fj\u00e1rskuldir me\u00f0 breytilega vexti2024 2023Langt\u00edmakr\u00f6fur ...........................................................................................................5.876.738 12.071.521 Handb\u00e6rt f\u00e9 ................................................................................................................36.144.151 44.062.704 Vaxtaberandi skuldir ....................................................................................................( 126.882.237) ( 142.564.678)Skuldbinding \u00ed aflei\u00f0um ..............................................................................................11.610.395 ( 11.977.658)Aflei\u00f0ueign .................................................................................................................8.954.369 10.530.326 Hrein sta\u00f0a .................................................................................................................( 64.296.583) ( 87.877.785)\u00cd t\u00f6flunni h\u00e9r a\u00f0 ne\u00f0an er s\u00fdnt hver \u00e1hrif af 50 og 100 punkta h\u00e6kkun vaxta hef\u00f0i \u00e1 afkomu og eigi\u00f0 f\u00e9 \u00e1reikningsskiladegi. N\u00e6mnigreiningin tekur til \u00feeirra vaxtaberandi eigna og skulda sem bera breytilega vexti og mi\u00f0asth\u00fan vi\u00f0 a\u00f0 allar a\u00f0rar breytur en \u00fe\u00e6r sem eru h\u00e9r til sko\u00f0unar s\u00e9u fastar. N\u00e6mnigreiningin endurspeglar \u00feau \u00e1hrifsem koma fram \u00ed rekstrarreikningi og eigin f\u00e9 me\u00f0 skatta\u00e1hrifum. 2023202450 pkt 100 pkt 50 pkt 100 pkt\u00c1hrif \u00e1 afkomu og eigi\u00f0 f\u00e9 .........................................( 253.972) ( 507.943) ( 351.511) ( 703.022)Gangvir\u00f0iF\u00e9lagi\u00f0 f\u00e6rir eignarhluta \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum og framvirka samninga um kaup \u00e1 hlutabr\u00e9f \u00e1 gangvir\u00f0i umrekstrarreikning. Vaxtaskiptasamningar eru f\u00e6r\u00f0ir a\u00f0 hluta sem \u00e1h\u00e6ttuvarnir \u00e1 me\u00f0al annarrar heildarafkomu sem oga\u00f0 hluta \u00e1 gangvir\u00f0i um rekstur. Uppl\u00fdsingar um gangvir\u00f0ismat eigna og aflei\u00f0usamninga \u00e1 gangvir\u00f0i er a\u00f0 finna \u00edsk\u00fdringu 13.F\u00e9lagi\u00f0 hefur gert samninga um framvirk kaup \u00e1 hlutabr\u00e9fum \u00ed f\u00e9l\u00f6gum. \u00c1hrif samninganna eru f\u00e6r\u00f0 me\u00f0algangvir\u00f0isbreytinga aflei\u00f0na \u00ed rekstrarreikning. Heildarskuldbinding \u00ed samningunum eru NOK 131,4 millj. \u00ed \u00e1rslok2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__50": {
"value": "20242023Laun og M\u00f3tframlag \u00ed Laun og M\u00f3tframlag \u00ed hlunnindil\u00edfeyrissj\u00f3\u00f0hlunnindil\u00edfeyrissj\u00f3\u00f0Einar Sigur\u00f0sson, stj\u00f3rnarforma\u00f0ur ...........................240.873 32.518 226.001 30.510Gu\u00f0bj\u00f6rg Matth\u00edasd\u00f3ttir, stj\u00f3rnarma\u00f0ur ....................21.750 0 32.613 0Gunnar Sigvaldason, stj\u00f3rnarma\u00f0ur ..........................21.750 0 10.871 0Steinunn H. Marteinsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ................21.750 2.501 10.871 1.250Sigr\u00ed\u00f0ur Vala Halld\u00f3rsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ................15.298 1.759 0 0Gunnlaugur S. Gunnlaugsson, fv. stj\u00f3rnarform. ........14.500 1.668 65.227 7.501Sigurbj\u00f6rn Magn\u00fasson, fv. stj\u00f3rnarma\u00f0ur .................0 0 21.742 2.500Stef\u00e1n B. Fri\u00f0riksson, forstj\u00f3ri ...................................346.916 43.627 348.671 43.611A\u00f0rir lykilstj\u00f3rnendur .................................................703.842 90.029 457.716 59.1251.386.680 172.102 1.173.712 144.498A\u00f0rir lykilstj\u00f3rnendur eru \u00d3lafur H. Marteinsson, a\u00f0sto\u00f0arforstj\u00f3ri, Unnar M. P\u00e9tursson, fj\u00e1rm\u00e1lastj\u00f3ri og \u00d6rvar G.Arnarson, framkv\u00e6mdastj\u00f3ri vi\u00f0skipta\u00fer\u00f3unar. Launauppl\u00fdsingar \u00ed t\u00f6flu h\u00e9r a\u00f0 ofan eru umreikna\u00f0ar yfir \u00ed USD \u00far ISK \u00e1 me\u00f0algengi hvors \u00e1rs um sig, sem er137,93 fyrir \u00e1ri\u00f0 2024 og 137,98 fyrir \u00e1ri\u00f0 2023.Einar Sigur\u00f0sson \u00e1 22,12% \u00ed Fram ehf. og Gu\u00f0bj\u00f6rg Matth\u00edasd\u00f3ttir \u00e1 11,29% \u00ed Fram ehf. Fram ehf. \u00e1 \u00cdVfj\u00e1rfestingaf\u00e9lag ehf. 100%. \u00cdV fj\u00e1rfestingaf\u00e9lag ehf. \u00e1 402.201.538 hluti \u00ed f\u00e9laginu e\u00f0a 49.13%. Gu\u00f0bj\u00f6rgMatth\u00edasd\u00f3ttir \u00e1 43.623 hluti \u00ed f\u00e9laginu e\u00f0a 0,01%. Einar Sigur\u00f0sson \u00e1 33,33% hlut \u00ed MKE ehf. sem \u00e1 2.111.493 hluti\u00ed f\u00e9laginu e\u00f0a 0,26%. Gunnar Sigvaldason \u00e1 51.827.700 hluti \u00ed f\u00e9laginu e\u00f0a 6,33%. Stef\u00e1n B. Fri\u00f0riksson \u00e1 74.074hluti \u00ed f\u00e9laginu e\u00f0a 0,01%, jafnframt \u00e1 hann 50% hlut \u00ed Guddunefi ehf. sem \u00e1 1.080.000 hluti \u00ed f\u00e9laginu e\u00f0a 0,13%.\u00d3lafur H. Marteinsson \u00e1 26,11% hlut \u00ed Marteini Haraldssyni ehf. sem \u00e1 93.494.071 hlut \u00ed f\u00e9laginu e\u00f0a 11,42%.Unnar M. P\u00e9tursson \u00e1 100% hlut \u00ed Karlsbergi ehf. sem \u00e1 6.575.074 hluti \u00ed f\u00e9laginu e\u00f0a 0,80%. \u00d6rvar G. Arnarson \u00e13.703 hluti \u00ed f\u00e9laginu, jafnframt \u00e1 hann 100% hlut \u00ed L21 ehf. sem \u00e1 540.000 hluti \u00ed f\u00e9laginu e\u00f0a 0,07%. Sigr\u00ed\u00f0ur ValaHalld\u00f3rsd\u00f3ttir \u00e1 3.800 hluti \u00ed f\u00e9laginu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__53": {
"value": "\u00datl\u00e1na\u00e1h\u00e6tta\u00cd \u00fatl\u00e1na\u00e1h\u00e6ttu felst \u00e1h\u00e6ttan \u00e1 a\u00f0 m\u00f3ta\u00f0ilar f\u00e9lagsins geti ekki sta\u00f0i\u00f0 vi\u00f0 skuldbindingar s\u00ednar, sem lei\u00f0ir til \u00feess a\u00f0f\u00e9lagi\u00f0 tapar \u00e1 fj\u00e1rm\u00e1lagerningum s\u00ednum. Stj\u00f3rnendur fylgjast reglulega me\u00f0 \u00fer\u00f3un \u00feeirra eigna sem tengjast\u00fatl\u00e1na\u00e1h\u00e6ttu og hafa sett \u00fatl\u00e1nareglur hva\u00f0 var\u00f0ar sam\u00feykki og gjaldfresti n\u00fdrra vi\u00f0skiptavina og fara fram \u00e1grei\u00f0slufallstryggingu til a\u00f0 l\u00e1gmarka l\u00e1ns\u00e1h\u00e6ttu. \u00de\u00e6r \u00fatl\u00e1nareglur eru yfirfarnar reglulega til a\u00f0 endurspegla breyttara\u00f0st\u00e6\u00f0ur m\u00f3ta\u00f0ila.H\u00e1marks\u00fatl\u00e1na\u00e1h\u00e6tta er s\u00fa b\u00f3kf\u00e6r\u00f0a sta\u00f0a sem er sundurli\u00f0u\u00f0 h\u00e9r a\u00f0 ne\u00f0an:2024 2023Langt\u00edmakr\u00f6fur ...........................................................................................................13.101.763 14.949.943 Vi\u00f0skiptakr\u00f6fur ............................................................................................................15.396.880 23.985.396 A\u00f0rar skammt\u00edmakr\u00f6fur (\u00e1n fyrirframgrei\u00f0slna) ..........................................................2.581.028 6.097.597 Handb\u00e6rt f\u00e9 ................................................................................................................36.144.151 44.062.704 67.223.822 89.095.640 Ni\u00f0urf\u00e6rsla vegna langt\u00edmakrafna er metin s\u00e9rstaklega fyrir hvern a\u00f0ila, enda g\u00f3\u00f0 \u00feekking og a\u00f0gengi a\u00f0uppl\u00fdsingum um fj\u00e1rhagslega st\u00f6\u00f0u vi\u00f0komandi a\u00f0ila. Ni\u00f0urf\u00e6rslan er 225 \u00fe\u00fasund USD \u00ed \u00e1rslok 2024 (2023: 0USD).Um 87% (2023: 68%) af vi\u00f0skiptakr\u00f6fum f\u00e9lagsins eru vegna s\u00f6lu \u00e1 sj\u00e1varafur\u00f0um til 10 st\u00e6rstu vi\u00f0skiptavinanna. \u00cdlj\u00f3si \u00feess a\u00f0 langst\u00e6rstur hluti vi\u00f0skiptakrafna er \u00e1 f\u00e1a a\u00f0ila, meta stj\u00f3rnendur ni\u00f0urf\u00e6rslu s\u00e9rstaklega fyrir hvernvi\u00f0skiptamann. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna nam 222 \u00fe\u00fasund USD \u00ed \u00e1rslok 2024 (2023: 222 \u00fe\u00fasund USD).Ekki er f\u00e6r\u00f0 ni\u00f0urf\u00e6rsla vegna \u00fatl\u00e1na\u00e1h\u00e6ttu tengdri handb\u00e6ru f\u00e9 \u00fear sem um er a\u00f0 r\u00e6\u00f0a bankainnst\u00e6\u00f0ur hj\u00e1traustum fj\u00e1rm\u00e1lastofnunum \u00fear sem \u00fatl\u00e1na\u00e1h\u00e6tta er talin \u00f3veruleg. \u00de\u00e1 er ekki f\u00e6r\u00f0 ni\u00f0urf\u00e6rsla vegna annarraskammt\u00edmakrafna \u00fear sem \u00fatl\u00e1na\u00e1h\u00e6tta er talin takm\u00f6rku\u00f0.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__54": {
"value": "Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er s\u00fa \u00e1h\u00e6tta sem felst \u00ed \u00fev\u00ed tapi sem f\u00e9lagi\u00f0 g\u00e6ti or\u00f0i\u00f0 fyrir vegna \u00feess a\u00f0 \u00fea\u00f0 getur ekki sta\u00f0i\u00f0 vi\u00f0skuldbindingar s\u00ednar innan tilskilinna gjaldfresta. Stj\u00f3rnendur fylgjast me\u00f0 lausafj\u00e1rst\u00f6\u00f0u me\u00f0 greiningu \u00e1 gjalddagafj\u00e1reigna og skulda til a\u00f0 tryggja a\u00f0 f\u00e9lagi\u00f0 geti endurgreitt allar skuldir \u00e1 gjalddaga. Reglulega er fylgst me\u00f0 st\u00f6\u00f0ulausafj\u00e1r, \u00fer\u00f3un sem or\u00f0i\u00f0 hefur og hva\u00f0a \u00e1hrif sta\u00f0a marka\u00f0a og framt\u00ed\u00f0arhorfur geta haft \u00e1 f\u00e9lagi\u00f0. Handb\u00e6rt f\u00e9 f\u00e9lagsins nam 36,1 millj\u00f3n USD \u00ed \u00e1rslok 2024 (2023: 44,1 millj\u00f3n USD) og veltufj\u00e1rhlutfall f\u00e9lagsins var2,46 \u00ed \u00e1rslok 2024 (2023: 2,88). Samningsbundnar afborganir af fj\u00e1rskuldum a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum eru eftirfarandi:Samnings- bundi\u00f0 Skuldir 2024 B\u00f3kf\u00e6rt ver\u00f0sj\u00f3\u00f0streymiInnan \u00e1rs 1-2 \u00e1r2-5 \u00e1r Meira en 5 \u00e1rVaxtaberandi skuldir ..124.932.854 140.365.157 22.230.529 36.570.524 81.564.105 - Leiguskuldir ..............1.949.383 3.379.429 141.122 141.122 423.367 2.673.818Vi\u00f0s. og a\u00f0rar skt.sk .18.156.276 18.156.276 18.156.276 - - 145.038.513 161.900.863 40.527.927 36.711.646 81.987.472 2.673.818Samnings- bundi\u00f0 Skuldir 2023 B\u00f3kf\u00e6rt ver\u00f0sj\u00f3\u00f0streymiInnan \u00e1rs 1-2 \u00e1r2-5 \u00e1r Meira en 5 \u00e1rVaxtaberandi skuldir ..140.745.465 161.730.916 25.338.796 15.660.001 120.732.119 0Leiguskuldir ..............1.819.213 3.165.994 129.813 129.813 389.439 2.516.929Vi\u00f0s. og a\u00f0rar skt.sk .17.008.559 17.008.559 17.008.559 - - 159.573.237 181.905.469 42.477.168 15.789.814 121.121.558 2.516.929",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__55": {
"value": "24. \u00c1byrg\u00f0ir og ve\u00f0setningar\u00c1 eignum f\u00e9lagsins hv\u00edla \u00feingl\u00fdst ve\u00f0 og skuldbindingar til tryggingar skuldum \u00feess. F\u00e9lagi\u00f0 hefur lagt a\u00f0 ve\u00f0i skipog aflaheimildir me\u00f0 b\u00f3kf\u00e6rt vir\u00f0i a\u00f0 andvir\u00f0i 498 millj. USD.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialGuaranteesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__56": {
"value": "25. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0irReikningsskilaa\u00f0fer\u00f0um sem l\u00fdst er h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samb\u00e6rilegum h\u00e6tti \u00e1 \u00f6llum \u00feeim t\u00edmabilumsem birt eru \u00ed \u00e1rsreikningnum.Eignarhlutar \u00ed d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum og samrekstriD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem m\u00f3\u00f0urf\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0 yfir. Yfirr\u00e1\u00f0 eru til sta\u00f0ar \u00feegar fyrirt\u00e6ki\u00f0 hefurvald til a\u00f0 stj\u00f3rna fj\u00e1rhags- og rekstrarstefnu f\u00e9lags \u00ed \u00feeim tilgangi a\u00f0 hagnast \u00e1 starfsemi \u00feess. Vi\u00f0 mat \u00e1yfirr\u00e1\u00f0um er teki\u00f0 tillit til hugsanlegs atkv\u00e6\u00f0isr\u00e9ttar sem er n\u00fdtanlegur e\u00f0a breytanlegur. Teki\u00f0 er tillit til afkomuog efnahags d\u00f3tturf\u00e9laga og eru \u00feau f\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.Til hlutdeildarf\u00e9laga teljast f\u00e9l\u00f6g \u00fear sem fj\u00e1rfestir hefur veruleg \u00e1hrif \u00e1 rekstrar- og fj\u00e1rm\u00e1lastefnu, \u00e1n \u00feess a\u00f0teljast hafa yfirr\u00e1\u00f0. F\u00e9lag \u00ed sameiginlegri eigu (e. joint venture) er tegund af samrekstri \u00fear sem eigendur sem farame\u00f0 sameiginleg yfirr\u00e1\u00f0 og nj\u00f3ta r\u00e9ttinda af hreinum eignum starfseminnar. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gum ogsamrekstri sem flokkast sem f\u00e9l\u00f6g \u00ed sameiginlegri eigu eru f\u00e6r\u00f0ar samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.Samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 eru eignarhlutar \u00ed hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed sameiginlegri eigu f\u00e6r\u00f0ir \u00e1kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til hlutdeildar \u00ed rekstri og annarra breytinga \u00e1 eigin f\u00e9, og vir\u00f0isr\u00fdrnunar einstakrafj\u00e1rfestinga. Tap hlutdeildarf\u00e9laga og f\u00e9laga i sameiginlegri eigu umfram fj\u00e1rfestingu er a\u00f0eins gjaldf\u00e6rt hafif\u00e9lagi\u00f0 gengist \u00ed \u00e1byrg\u00f0 e\u00f0a stofna\u00f0 til skuldbindinga fyrir \u00feeirra h\u00f6nd.Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed \u00f6\u00f0rum myntum en USD eru umreiknu\u00f0 yfir \u00ed USD \u00e1 gengi vi\u00f0skiptadags. Gengismunur sem myndastvi\u00f0 grei\u00f0slu skulda og innheimtu krafna er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Peningalegar eignir og skuldir \u00ed erlendri mynteru umreikna\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi myntar \u00ed \u00e1rslok og er \u00e1fallinn gengismunur f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00e1 me\u00f0alfj\u00e1rmagnsli\u00f0a. Gengismunur af erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur nett\u00f3 \u00ed rekstrarreikningi. Eignir og skuldir d\u00f3tturf\u00e9laga sem gera upp \u00ed \u00f6\u00f0rum gjaldmi\u00f0li en bandar\u00edkjadollar eru umreikna\u00f0ar yfir \u00edbandar\u00edkjadollar \u00e1 uppgj\u00f6rsdegi. Tekjur og gj\u00f6ld vegna sl\u00edkra f\u00e9laga eru umreiknu\u00f0 \u00e1 me\u00f0algengi \u00e1rsins.Gengismunur sem myndast vi\u00f0 sl\u00edkan umreikning yfir \u00ed bandar\u00edkjadollar er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 \u00ed yfirliti umheildarafkomu, \u00fe\u00fd\u00f0ingarmun. \u00deegar d\u00f3tturf\u00e9l\u00f6g sem gera upp \u00ed annarri mynt en bandar\u00edkjadollar eru seld, a\u00f0 hlutae\u00f0a \u00f6llu leyti, er \u00fe\u00fd\u00f0ingarmunur sem \u00e1\u00f0ur hefur veri\u00f0 f\u00e6r\u00f0ur \u00ed yfirliti um heildarafkomu f\u00e6r\u00f0ur \u00ed rekstrarreikning.Skr\u00e1ning teknaTekjur eru skr\u00e1\u00f0ar mi\u00f0a\u00f0 vi\u00f0 \u00fe\u00e1 \u00fe\u00f3knun sem f\u00e9lagi\u00f0 v\u00e6ntir a\u00f0 eiga r\u00e9tt \u00e1 vegna vi\u00f0skiptanna. F\u00e9lagi\u00f0 skr\u00e1ir tekjur\u00feegar a\u00f0 yfirr\u00e1\u00f0 v\u00f6runnar hafa f\u00e6rst til vi\u00f0skiptavinar.Sala sj\u00e1varafur\u00f0aF\u00e9lagi\u00f0 selur fyrst og fremst frosnar sj\u00e1varafur\u00f0ir og mj\u00f6l og l\u00fdsi \u00e1 erlenda marka\u00f0i. Tekjuskr\u00e1ning f\u00e9lagsinsendurspeglar \u00fea\u00f0 gagngjald sem f\u00e9lagi\u00f0 v\u00e6ntir a\u00f0 f\u00e1 vegna s\u00f6lu \u00e1 v\u00f6ru og \u00fej\u00f3nustu til vi\u00f0skiptavinar. Afur\u00f0irnareru \u00fdmist unnar og seldar beint til kaupanda e\u00f0a seldar \u00ed gegnum umbo\u00f0ss\u00f6lu. Sala er skr\u00e1\u00f0 \u00feegar f\u00e9lagi\u00f0 hefuruppfyllt samningsskyldur s\u00ednar, sem er almennt vi\u00f0 afhendingu v\u00f6ru til kaupanda e\u00f0a flutningsa\u00f0ila. Sala er s\u00fdnd \u00edrekstrarreikningi a\u00f0 teknu tilliti til afsl\u00e1tta. V\u00f6rusala f\u00e9lagsins er almennt seld gegn gjaldfresti og krafa f\u00e6r\u00f0 uppvi\u00f0 afhendingu v\u00f6ru. Gjaldfrestur er breytilegur eftir kaupendum og afur\u00f0aflokkum, en er a\u00f0 me\u00f0altali 33 dagar \u00e1\u00e1rinu 2024 (2023: 45 dagar). F\u00e9lagi\u00f0 f\u00e6rir ekki upp skuldbindingu vegna v\u00f6ruskila \u00fear sem sl\u00edkar upph\u00e6\u00f0ir hafas\u00f6gulega veri\u00f0 \u00f3verulegar.Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjurFj\u00e1rmunatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum, hagna\u00f0i af fj\u00e1rm\u00e1lagerningum, hreinumgengishagna\u00f0i og ar\u00f0stekjum og eru f\u00e6r\u00f0ar \u00feegar l\u00edklegt \u00feykir a\u00f0 f\u00e9lagi\u00f0 muni hafa hagr\u00e6nan \u00e1vinning af \u00feeim ogunnt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 teknanna me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Vaxtatekjur eru f\u00e6r\u00f0ar eftir \u00fev\u00ed sem \u00fe\u00e6r falla tilmi\u00f0a\u00f0 vi\u00f0 virka vexti. Virkir vextir eru s\u00fa \u00e1v\u00f6xtunarkrafa sem n\u00favir\u00f0ir \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi e\u00f0a tekjur yfir \u00e1\u00e6tla\u00f0anl\u00edft\u00edma fj\u00e1rmuna \u00feannig a\u00f0 \u00fea\u00f0 jafngildi b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1reignarinnar. Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00e1\u00feeim degi sem ar\u00f0ur er greiddurFj\u00e1rmagnsgj\u00f6ldFj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af fj\u00e1rskuldum, tapi af fj\u00e1rm\u00e1lagerningum og vir\u00f0isr\u00fdrnun fj\u00e1reigna.Fj\u00e1rmagnsgj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem \u00feau falla til. Skr\u00e1ning gjaldaGj\u00f6ld sem stofna\u00f0 er til vi\u00f0 \u00f6flun tekna \u00e1 t\u00edmabilinu eru f\u00e6r\u00f0 sem rekstrarkostna\u00f0ur. Gj\u00f6ld sem stofna\u00f0 er til \u00e1reiknings\u00e1rinu en var\u00f0a s\u00ed\u00f0ari reiknings\u00e1r eru f\u00e6r\u00f0 til eignar \u00ed efnahagsreikningi sem fyrirframgreiddur kostna\u00f0ur.Gj\u00f6ld sem var\u00f0a reiknings\u00e1ri\u00f0 en koma til grei\u00f0slu s\u00ed\u00f0ar, eru f\u00e6r\u00f0 til skuldar sem \u00e1fallinn kostna\u00f0ur \u00edefnahagsreikningi.TekjuskatturTekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed \u00e1rsreikninginn. \u00datreikningur hans byggir \u00e1 afkomu fyrir skatta a\u00f0 teknu tillititil varanlegs mismunar \u00e1 skattalegri afkomu og afkomu samkv\u00e6mt \u00e1rsreikningi. Tekjuskattshlutfall 2024 er 21%.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar\u00e1rsins auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnumannars vegar og skattver\u00f0i \u00feeirra hins vegar. Mismunurinn stafar af \u00fev\u00ed a\u00f0 tekjuskattstofn f\u00e9lagsins er mi\u00f0a\u00f0urvi\u00f0 a\u00f0rar forsendur en reikningsskil \u00feess. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna t\u00edmabundins mismunar semver\u00f0ur til vi\u00f0 upphaflega skr\u00e1ningu.Tekjuskattseign er metin \u00e1 reikningskiladegi og er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00fan n\u00fdtist \u00e1 m\u00f3tiskattskyldum hagna\u00f0i \u00ed framt\u00ed\u00f0inni.Rekstrarfj\u00e1rmunirEignir eru skr\u00e1\u00f0ar me\u00f0al rekstrarfj\u00e1rmuna \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtastf\u00e9laginu og h\u00e6gt er a\u00f0 meta kostna\u00f0 vegna eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Varanlegir rekstrarfj\u00e1rmunir eruupphaflega skr\u00e1\u00f0ir \u00e1 kostna\u00f0arver\u00f0i. Kostna\u00f0arver\u00f0 rekstrarfj\u00e1rmuna samanstendur af kaupver\u00f0i og \u00f6llum beinumkostna\u00f0i vi\u00f0 a\u00f0 koma eigninni \u00ed tekjuh\u00e6ft \u00e1stand.Rekstrarfj\u00e1rmunir eru afskrifa\u00f0ir l\u00ednulega \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma \u00feeirra, a\u00f0 teknu tilliti til v\u00e6nts hrakvir\u00f0is.Hagna\u00f0ur e\u00f0a tap vegna s\u00f6lu eigna er mismunur s\u00f6luver\u00f0s og b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna \u00e1 s\u00f6ludegi og er f\u00e6r\u00f0ur \u00edrekstrarreikning vi\u00f0 s\u00f6lu.\u00d3efnislegar eignir\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtastf\u00e9laginu og h\u00e6gt er a\u00f0 meta kostna\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstandaaf varanlegum fiskvei\u00f0iheimildum sem eru ekki afskrifa\u00f0ar.Keyptar aflaheimildir eru f\u00e6r\u00f0ar til eignar \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0 \u00f3takmarka\u00f0an n\u00fdtingart\u00edmaog eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega.Vir\u00f0isr\u00fdrnun eigna annarra en fj\u00e1reigna\u00c1 reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 eigna meti\u00f0 me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Komi fram v\u00edsbending umvir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 til a\u00f0 unnt s\u00e9 a\u00f0 \u00e1kvar\u00f0a upph\u00e6\u00f0 vir\u00f0isr\u00fdrnunar (efeinhver er). Endurheimtanlegt vir\u00f0i er anna\u00f0 hvort hreint s\u00f6luvir\u00f0i e\u00f0a n\u00fdtingarvir\u00f0i eignar, hvort sem h\u00e6rra er. Vi\u00f0 mat \u00e1n\u00fdtingarvir\u00f0i aflaheimilda er notast vi\u00f0 hreint s\u00f6luvir\u00f0i. \u00deegar ekki er h\u00e6gt a\u00f0 meta endurheimtanlegt vir\u00f0ieinstakra eigna \u00fe\u00e1 metur f\u00e9lagi\u00f0 endurheimtanlegt vir\u00f0i \u00feeirrar sj\u00f3\u00f0skapandi einingar sem eignin fellur undir.S\u00e9 endurheimtanlegt vir\u00f0i eignar e\u00f0a fj\u00e1rskapandi einingar meti\u00f0 l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 er b\u00f3kf\u00e6rt ver\u00f0eignarinnar l\u00e6kka\u00f0 \u00ed endurheimtanlegt vir\u00f0i. Vir\u00f0isr\u00fdrnun sj\u00f3\u00f0skapandi eininga er fyrst f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 tengdrivi\u00f0skiptavild, en s\u00ed\u00f0an til hlutfallslegrar l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annarra eigna einingarinnar. Tap vegnavir\u00f0isr\u00fdrnunar er f\u00e6rt \u00ed rekstrarreikning.Ef \u00e1\u00f0ur f\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 ekki lengur vi\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar h\u00e6kka\u00f0 aftur, \u00fe\u00f3 ekki umfram upphaflegtkostna\u00f0arver\u00f0 e\u00f0a afskrifa\u00f0 kostna\u00f0arver\u00f0 s\u00e9 um eign me\u00f0 takmarka\u00f0an l\u00edft\u00edma a\u00f0 r\u00e6\u00f0a. Vir\u00f0isr\u00fdrnunvi\u00f0skiptavildar er ekki heimilt a\u00f0 bakf\u00e6ra. Birg\u00f0irBirg\u00f0ir eru metnar \u00e1 kostna\u00f0arver\u00f0i/framlei\u00f0sluver\u00f0i e\u00f0a dagver\u00f0i, hvort sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0 birg\u00f0asamanstendur af kostna\u00f0i vi\u00f0 \u00f6flun \u00feeirra \u00e1samt \u00f6\u00f0rum kostna\u00f0i sem fellur til vi\u00f0 a\u00f0 koma birg\u00f0unum \u00ed s\u00f6luh\u00e6ft\u00e1stand. Framlei\u00f0slukostna\u00f0ur samanstendur af hr\u00e1efnikostna\u00f0i, launakostna\u00f0i og \u00f3beinum kostna\u00f0i vegnaframlei\u00f0slunnar. Dagver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum kostna\u00f0i vi\u00f0 a\u00f0 lj\u00faka vi\u00f0framlei\u00f0slu vara og \u00e1\u00e6tlu\u00f0um s\u00f6lukostna\u00f0i. Birg\u00f0ir af rekstrarv\u00f6rum og vei\u00f0arf\u00e6rum eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0ia\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu, ef vi\u00f0 \u00e1.Fj\u00e1rm\u00e1lagerningarFj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00feegar samningsbundin r\u00e9ttur e\u00f0a skylda til grei\u00f0slu myndast hj\u00e1 f\u00e9laginu.Fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu. Vi\u00f0skiptakostna\u00f0ur sem rekja m\u00e1 beint tilkaupa e\u00f0a \u00fatg\u00e1fu fj\u00e1reigna e\u00f0a fj\u00e1rskulda sem ekki eru f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning er b\u00e6tt vi\u00f0 e\u00f0adreginn fr\u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vi\u00f0skiptakostna\u00f0ur vegna fj\u00e1reigna e\u00f0afj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning er f\u00e6r\u00f0ur strax \u00ed rekstrarreikning.Fj\u00e1reignirTil fj\u00e1reigna teljast fj\u00e1rfestingar \u00ed skuldabr\u00e9fum og hlutabr\u00e9fum, handb\u00e6rt f\u00e9, vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur.Fj\u00e1reignum er skipt \u00ed \u00ferj\u00e1 flokka; fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i, fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnumrekstrarreikning e\u00f0a fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum a\u00f0ra heildarafkomu. Flokkun \u00feeirra fer eftir e\u00f0li ogvi\u00f0skiptal\u00edkani f\u00e9lagsins fyrir vi\u00f0komandi fj\u00e1reignir.Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reign sem er skuldagerningur og \u00e1\u00e6tla\u00f0 er a\u00f0 eiga til gjalddaga og samningsbundnar grei\u00f0slur \u00e1 settumgjaldd\u00f6gum samanstanda einungis af afborgunum af h\u00f6fu\u00f0st\u00f3l og v\u00f6xtum, skal skr\u00e1 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0inema gerningurinn s\u00e9 skilgreindur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 gangvir\u00f0isheimildina.Sl\u00edkar eignir eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflegaskr\u00e1ningu eru sl\u00edkar fj\u00e1reignir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun.Fj\u00e1reignir f\u00e9lagsins sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru kr\u00f6fur \u00e1 tengda a\u00f0ila (\u00fe.m.t. skuldabr\u00e9faeign),vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur og handb\u00e6rt f\u00e9.Fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningEignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum \u00fear sem f\u00e9lagi\u00f0 hefur ekki yfirr\u00e1\u00f0 e\u00f0a veruleg \u00e1hrif eru metnir \u00e1 gangvir\u00f0i \u00ed gegnumrekstrarreikning. Fj\u00e1reignir \u00e1 gangvir\u00f0i um a\u00f0ra heildarafkomuF\u00e9lagi\u00f0 \u00e1 engar fj\u00e1reignir sem falla \u00ed \u00feennan flokk.Virkir vextirVaxtatekjur af fj\u00e1reignum \u00f6\u00f0rum en \u00feeim sem metnar eru \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru f\u00e6r\u00f0ar mi\u00f0a\u00f0vi\u00f0 virka vexti nema fyrir skammt\u00edmakr\u00f6fur \u00feegar \u00e1hrif afv\u00f6xtunar eru \u00f3veruleg.Virkir vextir er s\u00fa \u00e1v\u00f6xtunarkrafa sem n\u00favir\u00f0ir \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi yfir \u00e1\u00e6tla\u00f0an l\u00edft\u00edma fj\u00e1rm\u00e1lagernings, e\u00f0a yfirstyttra t\u00edmabil ef vi\u00f0 \u00e1, \u00feannig a\u00f0 \u00fea\u00f0 jafngildi b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1reignarinnar vi\u00f0 upphaflega skr\u00e1ningu.Vir\u00f0isr\u00fdrnun fj\u00e1reignaFj\u00e1reignir f\u00e9lagsins sem falla undir gildissvi\u00f0 vir\u00f0isr\u00fdrnunarl\u00edkans IFRS 9 eru kr\u00f6fur \u00e1 tengda a\u00f0ila, vi\u00f0skiptakr\u00f6furog handb\u00e6rt f\u00e9. F\u00e9lagi\u00f0 beitir s\u00e9rt\u00e6ku mati \u00e1 vir\u00f0isr\u00fdrnun krafna, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 23 undir li\u00f0num\u00fatl\u00e1na\u00e1h\u00e6tta. F\u00e9lagi\u00f0 metur v\u00e6nt \u00fatl\u00e1natap s\u00e9rstaklega fyrir hvern vi\u00f0skiptamann, og \u00e1 hverjum reikningsskiladegi er kanna\u00f0hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign hefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6garv\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir, sem hafa or\u00f0i\u00f0, hafa \u00e1hrif \u00e1 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnarog h\u00e6gt er a\u00f0 meta vir\u00f0isr\u00fdrnun me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. F\u00e9lagi\u00f0 f\u00e6rir s\u00e9rt\u00e6ka ni\u00f0urf\u00e6rslu fyrir fj\u00e1reignir \u00fearsem hlutl\u00e6g v\u00edsbending er um vir\u00f0isr\u00fdrnun.Breytingar \u00e1 vir\u00f0isr\u00fdrnunarframlagi fj\u00e1reigna \u00ed afskriftareikningi eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili semmati\u00f0 fer fram. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef unnt er a\u00f0 tengja bakf\u00e6rsluna me\u00f0 hlutl\u00e6gum h\u00e6tti vi\u00f0 atbur\u00f0 sem \u00e1tthefur s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0. Afskr\u00e1ning fj\u00e1reignaF\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1reignir \u00feegar samningsbundinn r\u00e9ttur til framt\u00ed\u00f0arsj\u00f3\u00f0streymis af fj\u00e1reigninni er ekki lengur tilsta\u00f0ar e\u00f0a \u00feegar \u00e1h\u00e6tta og \u00e1vinningur af fj\u00e1reigninni flyst yfir \u00e1 annars a\u00f0ila. Fj\u00e1rskuldir og eiginfj\u00e1rgerningarEiginfj\u00e1rgerningur er hvers konar samningur sem felur \u00ed s\u00e9r eftirst\u00e6\u00f0a hagsmuni \u00ed eignum f\u00e9lags eftir a\u00f0 allarskuldir hans hafa veri\u00f0 dregnar fr\u00e1. Eiginfj\u00e1rgerningar \u00fatgefnir af f\u00e9laginu eru skr\u00e1\u00f0ir \u00e1 kostna\u00f0arver\u00f0i a\u00f0fr\u00e1dregnum beinum kostna\u00f0i vi\u00f0 \u00fatg\u00e1fu \u00feeirra. Kaup \u00e1 eigin hlutum eru f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 heildarhlutaf\u00e9. Enginn hagna\u00f0ur e\u00f0a tap eru f\u00e6r\u00f0 \u00ed rekstrarreikningvegna kaupa, s\u00f6lu e\u00f0a \u00fatg\u00e1fu \u00e1 eigin hlutum.Fj\u00e1rskuldir eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti.F\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegar skuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar. Hagna\u00f0ur e\u00f0a tapvegna afskr\u00e1ningar eru f\u00e6r\u00f0 \u00ed rekstrarreikning. Aflei\u00f0usamningarAflei\u00f0usamningur er fj\u00e1rm\u00e1lagerningur e\u00f0a annar samningur \u00fear sem ver\u00f0m\u00e6ti breytist til samr\u00e6mis vi\u00f0breytingar \u00e1 undirliggjandi breytum, svo sem v\u00f6xtum. Aflei\u00f0ur eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning,nema \u00ed \u00feeim tilfellum sem \u00fe\u00e6r eru skilgreindar sem virk \u00e1h\u00e6ttuv\u00f6rn \u00ed \u00e1h\u00e6ttuvarnarreikningsskilum en \u00ed \u00feeimtilfellum eru gangvir\u00f0isbreytingar vegna opinna samninga f\u00e6r\u00f0ar um eigi\u00f0 f\u00e9. F\u00e9lagi\u00f0 hefur gertvaxtaskiptasamninga og framvirka samninga sem flokkast sem aflei\u00f0ur. Gangvir\u00f0isbreyting aflei\u00f0usamninga erf\u00e6r\u00f0 me\u00f0al fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda \u00ed rekstrarreikningi.Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 f\u00e9lagsins samanstendur af sj\u00f3\u00f0i og \u00f3bundnum bankainnst\u00e6\u00f0um.Langt\u00edmaskuldirLangt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 fr\u00e1dregnum afborgunum af h\u00f6fu\u00f0st\u00f3l og eru eftirst\u00f6\u00f0var nafnver\u00f0sreikna\u00f0ar upp mi\u00f0a\u00f0 vi\u00f0 gildandi gengi e\u00f0a v\u00edsit\u00f6lu \u00ed \u00e1rslok eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vextir f\u00e6rast \u00ed rekstrarreikning me\u00f0a\u00f0fer\u00f0 virkra vaxta. L\u00e1nt\u00f6kukostna\u00f0ur er eignf\u00e6r\u00f0ur er hann fellur til og gjaldf\u00e6r\u00f0ur \u00e1 l\u00e1nst\u00edma me\u00f0 a\u00f0fer\u00f0 virkravaxta.Vi\u00f0skiptaskuldirVi\u00f0skiptaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 teknu tilliti til \u00e1fallins kostna\u00f0ar.SkuldbindingarSkuldbindingar eru f\u00e6r\u00f0ar upp \u00ed efnahagsreikningi ef l\u00edklegt \u00feykir a\u00f0 f\u00e9lagi\u00f0 ver\u00f0i fyrir fj\u00e1rhagslegum \u00fatgj\u00f6ldum \u00edframt\u00ed\u00f0inni vegna tiltekins atbur\u00f0ar e\u00f0a vi\u00f0skipta og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 hennar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti.LeigusamningarVi\u00f0 upphaflega skr\u00e1ningu metur f\u00e9lagi\u00f0 hvort samningur teljist vera leigusamningur e\u00f0a innihaldi leigusamning.F\u00e9lagi\u00f0 skr\u00e1ir n\u00fdtingarr\u00e9tt til eignar (leigueign) og samsvarandi leiguskuldbindingu vegna allra leigusamninga,nema skammt\u00edmaleigu (til skemmri t\u00edma en 12 m\u00e1na\u00f0a) og fyrir leigueignir me\u00f0 l\u00e1gt vir\u00f0i \u00fear sem leigugrei\u00f0slureru f\u00e6r\u00f0ar l\u00ednulega \u00e1 me\u00f0al rekstrargjalda yfir leigut\u00edmann. Leiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0innbygg\u00f0um v\u00f6xtum \u00ed samningi, e\u00f0a ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9.Leiguskuldbinding samanstendur af f\u00f6stum grei\u00f0slum a\u00f0 fr\u00e1dregnum leiguhv\u00f6tum, breytilegum grei\u00f0slum vegnav\u00edsit\u00f6lu, v\u00e6ntu hrakvir\u00f0i og kaupr\u00e9ttum \u00e1 leigueignum ef l\u00edklegt er tali\u00f0 a\u00f0 \u00feeir ver\u00f0i n\u00fdttir.Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu. F\u00e9lagi\u00f0endurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast vegna v\u00edsit\u00f6lutengingar e\u00f0a\u00feegar breytingar eru ger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningur er skr\u00e1\u00f0ur.Leigueign er afskrifu\u00f0 \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a hinnar leig\u00f0u eignar. Efleigusamningur lei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 leigueignar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 hinu leig\u00f0a, \u00fe\u00e1 erleigueign afskrifu\u00f0 \u00e1 l\u00edft\u00edma hins leig\u00f0a. Leigueign er afskrifu\u00f0 fr\u00e1 upphafsdegi leigusamnings.Breytilegar leigugrei\u00f0slur sem eru ekki v\u00edsit\u00f6lutengdar eru ekki hluti af leiguskuldbindingu e\u00f0a n\u00fdtingarr\u00e9tti eignar,heldur gjaldf\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem \u00fe\u00e6r falla til.F\u00e9lagi\u00f0 n\u00fdtir s\u00e9r heimild IFRS 16 til \u00feess a\u00f0 skilja ekki samningsbundnar grei\u00f0slur vegna \u00fej\u00f3nustu\u00fe\u00e1ttar (e\u00f0a a\u00f0rargrei\u00f0slur sem ekki teljast til leigu) fr\u00e1 leigugrei\u00f0slum vi\u00f0 mat \u00e1 leiguskuldbindingu og n\u00fdtingarr\u00e9tti.Starfs\u00fe\u00e1ttayfirlitF\u00e9lagi\u00f0 greinir tvo starfs\u00fe\u00e6tti samanber sk\u00fdringu 3. Rekstrarafkoma hvers starfs\u00fe\u00e1ttar samanstendur afrekstrarli\u00f0um sem tengja m\u00e1 beint vi\u00f0 vi\u00f0komandi starfs\u00fe\u00e1tt og \u00fe\u00e1 li\u00f0i sem h\u00e6gt er a\u00f0 skipta milli starfs\u00fe\u00e1ttame\u00f0 r\u00f6kr\u00e6num h\u00e6tti. \u00d3skiptir li\u00f0ir samanstanda fyrst og fremst af tekjum af fj\u00e1reignum og kostna\u00f0i affj\u00e1rskuldum f\u00e9lagsins. F\u00e9lagi\u00f0 skiptir ekki upp eignum og skuldum eftir starfs\u00fe\u00e1ttum.Breytingar \u00e1 reikningsskilast\u00f6\u00f0lumNokkrar breytingar \u00e1 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum gilda um fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2024 og erheimilt er a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. F\u00e9lagi\u00f0 hefur hins vegar ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0lafyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. \u00c1hrif \u00feessara breytinga eru \u00e1\u00e6tlu\u00f0 \u00f3veruleg \u00e1 reikningsskilf\u00e9lagsins, utan IFRS 18 sem fjallar um framsetningu og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum, sem mun breytaframsetningu reikningsskilanna. \u00c1hrif sta\u00f0alsins hafa ekki veri\u00f0 metin.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__58": {
"value": "Eignarhlutar \u00ed d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum og samrekstriD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem m\u00f3\u00f0urf\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0 yfir. Yfirr\u00e1\u00f0 eru til sta\u00f0ar \u00feegar fyrirt\u00e6ki\u00f0 hefurvald til a\u00f0 stj\u00f3rna fj\u00e1rhags- og rekstrarstefnu f\u00e9lags \u00ed \u00feeim tilgangi a\u00f0 hagnast \u00e1 starfsemi \u00feess. Vi\u00f0 mat \u00e1yfirr\u00e1\u00f0um er teki\u00f0 tillit til hugsanlegs atkv\u00e6\u00f0isr\u00e9ttar sem er n\u00fdtanlegur e\u00f0a breytanlegur. Teki\u00f0 er tillit til afkomuog efnahags d\u00f3tturf\u00e9laga og eru \u00feau f\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.Til hlutdeildarf\u00e9laga teljast f\u00e9l\u00f6g \u00fear sem fj\u00e1rfestir hefur veruleg \u00e1hrif \u00e1 rekstrar- og fj\u00e1rm\u00e1lastefnu, \u00e1n \u00feess a\u00f0teljast hafa yfirr\u00e1\u00f0. F\u00e9lag \u00ed sameiginlegri eigu (e. joint venture) er tegund af samrekstri \u00fear sem eigendur sem farame\u00f0 sameiginleg yfirr\u00e1\u00f0 og nj\u00f3ta r\u00e9ttinda af hreinum eignum starfseminnar. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gum ogsamrekstri sem flokkast sem f\u00e9l\u00f6g \u00ed sameiginlegri eigu eru f\u00e6r\u00f0ar samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.Samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 eru eignarhlutar \u00ed hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed sameiginlegri eigu f\u00e6r\u00f0ir \u00e1kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til hlutdeildar \u00ed rekstri og annarra breytinga \u00e1 eigin f\u00e9, og vir\u00f0isr\u00fdrnunar einstakrafj\u00e1rfestinga. Tap hlutdeildarf\u00e9laga og f\u00e9laga i sameiginlegri eigu umfram fj\u00e1rfestingu er a\u00f0eins gjaldf\u00e6rt hafif\u00e9lagi\u00f0 gengist \u00ed \u00e1byrg\u00f0 e\u00f0a stofna\u00f0 til skuldbindinga fyrir \u00feeirra h\u00f6nd.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__57": {
"value": "Eignarhlutar \u00ed d\u00f3ttur- og hlutdeildarf\u00e9l\u00f6gum og samrekstriD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem m\u00f3\u00f0urf\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0 yfir. Yfirr\u00e1\u00f0 eru til sta\u00f0ar \u00feegar fyrirt\u00e6ki\u00f0 hefurvald til a\u00f0 stj\u00f3rna fj\u00e1rhags- og rekstrarstefnu f\u00e9lags \u00ed \u00feeim tilgangi a\u00f0 hagnast \u00e1 starfsemi \u00feess. Vi\u00f0 mat \u00e1yfirr\u00e1\u00f0um er teki\u00f0 tillit til hugsanlegs atkv\u00e6\u00f0isr\u00e9ttar sem er n\u00fdtanlegur e\u00f0a breytanlegur. Teki\u00f0 er tillit til afkomuog efnahags d\u00f3tturf\u00e9laga og eru \u00feau f\u00e6r\u00f0 samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.Til hlutdeildarf\u00e9laga teljast f\u00e9l\u00f6g \u00fear sem fj\u00e1rfestir hefur veruleg \u00e1hrif \u00e1 rekstrar- og fj\u00e1rm\u00e1lastefnu, \u00e1n \u00feess a\u00f0teljast hafa yfirr\u00e1\u00f0. F\u00e9lag \u00ed sameiginlegri eigu (e. joint venture) er tegund af samrekstri \u00fear sem eigendur sem farame\u00f0 sameiginleg yfirr\u00e1\u00f0 og nj\u00f3ta r\u00e9ttinda af hreinum eignum starfseminnar. Fj\u00e1rfestingar \u00ed hlutdeildarf\u00e9l\u00f6gum ogsamrekstri sem flokkast sem f\u00e9l\u00f6g \u00ed sameiginlegri eigu eru f\u00e6r\u00f0ar samkv\u00e6mt hlutdeildara\u00f0fer\u00f0.Samkv\u00e6mt hlutdeildara\u00f0fer\u00f0 eru eignarhlutar \u00ed hlutdeildarf\u00e9l\u00f6gum og f\u00e9l\u00f6gum \u00ed sameiginlegri eigu f\u00e6r\u00f0ir \u00e1kostna\u00f0arver\u00f0i a\u00f0 teknu tilliti til hlutdeildar \u00ed rekstri og annarra breytinga \u00e1 eigin f\u00e9, og vir\u00f0isr\u00fdrnunar einstakrafj\u00e1rfestinga. Tap hlutdeildarf\u00e9laga og f\u00e9laga i sameiginlegri eigu umfram fj\u00e1rfestingu er a\u00f0eins gjaldf\u00e6rt hafif\u00e9lagi\u00f0 gengist \u00ed \u00e1byrg\u00f0 e\u00f0a stofna\u00f0 til skuldbindinga fyrir \u00feeirra h\u00f6nd.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__59": {
"value": "Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed \u00f6\u00f0rum myntum en USD eru umreiknu\u00f0 yfir \u00ed USD \u00e1 gengi vi\u00f0skiptadags. Gengismunur sem myndastvi\u00f0 grei\u00f0slu skulda og innheimtu krafna er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Peningalegar eignir og skuldir \u00ed erlendri mynteru umreikna\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi myntar \u00ed \u00e1rslok og er \u00e1fallinn gengismunur f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00e1 me\u00f0alfj\u00e1rmagnsli\u00f0a. Gengismunur af erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur nett\u00f3 \u00ed rekstrarreikningi. Eignir og skuldir d\u00f3tturf\u00e9laga sem gera upp \u00ed \u00f6\u00f0rum gjaldmi\u00f0li en bandar\u00edkjadollar eru umreikna\u00f0ar yfir \u00edbandar\u00edkjadollar \u00e1 uppgj\u00f6rsdegi. Tekjur og gj\u00f6ld vegna sl\u00edkra f\u00e9laga eru umreiknu\u00f0 \u00e1 me\u00f0algengi \u00e1rsins.Gengismunur sem myndast vi\u00f0 sl\u00edkan umreikning yfir \u00ed bandar\u00edkjadollar er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 \u00ed yfirliti umheildarafkomu, \u00fe\u00fd\u00f0ingarmun. \u00deegar d\u00f3tturf\u00e9l\u00f6g sem gera upp \u00ed annarri mynt en bandar\u00edkjadollar eru seld, a\u00f0 hlutae\u00f0a \u00f6llu leyti, er \u00fe\u00fd\u00f0ingarmunur sem \u00e1\u00f0ur hefur veri\u00f0 f\u00e6r\u00f0ur \u00ed yfirliti um heildarafkomu f\u00e6r\u00f0ur \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__60-1": {
"value": "Skr\u00e1ning teknaTekjur eru skr\u00e1\u00f0ar mi\u00f0a\u00f0 vi\u00f0 \u00fe\u00e1 \u00fe\u00f3knun sem f\u00e9lagi\u00f0 v\u00e6ntir a\u00f0 eiga r\u00e9tt \u00e1 vegna vi\u00f0skiptanna. F\u00e9lagi\u00f0 skr\u00e1ir tekjur\u00feegar a\u00f0 yfirr\u00e1\u00f0 v\u00f6runnar hafa f\u00e6rst til vi\u00f0skiptavinar.Sala sj\u00e1varafur\u00f0aF\u00e9lagi\u00f0 selur fyrst og fremst frosnar sj\u00e1varafur\u00f0ir og mj\u00f6l og l\u00fdsi \u00e1 erlenda marka\u00f0i. Tekjuskr\u00e1ning f\u00e9lagsinsendurspeglar \u00fea\u00f0 gagngjald sem f\u00e9lagi\u00f0 v\u00e6ntir a\u00f0 f\u00e1 vegna s\u00f6lu \u00e1 v\u00f6ru og \u00fej\u00f3nustu til vi\u00f0skiptavinar. Afur\u00f0irnareru \u00fdmist unnar og seldar beint til kaupanda e\u00f0a seldar \u00ed gegnum umbo\u00f0ss\u00f6lu. Sala er skr\u00e1\u00f0 \u00feegar f\u00e9lagi\u00f0 hefuruppfyllt samningsskyldur s\u00ednar, sem er almennt vi\u00f0 afhendingu v\u00f6ru til kaupanda e\u00f0a flutningsa\u00f0ila. Sala er s\u00fdnd \u00edrekstrarreikningi a\u00f0 teknu tilliti til afsl\u00e1tta. V\u00f6rusala f\u00e9lagsins er almennt seld gegn gjaldfresti og krafa f\u00e6r\u00f0 uppvi\u00f0 afhendingu v\u00f6ru. Gjaldfrestur er breytilegur eftir kaupendum og afur\u00f0aflokkum, en er a\u00f0 me\u00f0altali 33 dagar \u00e1\u00e1rinu 2024 (2023: 45 dagar). F\u00e9lagi\u00f0 f\u00e6rir ekki upp skuldbindingu vegna v\u00f6ruskila \u00fear sem sl\u00edkar upph\u00e6\u00f0ir hafas\u00f6gulega veri\u00f0 \u00f3verulegar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__62": {
"value": "Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjurFj\u00e1rmunatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum, hagna\u00f0i af fj\u00e1rm\u00e1lagerningum, hreinumgengishagna\u00f0i og ar\u00f0stekjum og eru f\u00e6r\u00f0ar \u00feegar l\u00edklegt \u00feykir a\u00f0 f\u00e9lagi\u00f0 muni hafa hagr\u00e6nan \u00e1vinning af \u00feeim ogunnt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 teknanna me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Vaxtatekjur eru f\u00e6r\u00f0ar eftir \u00fev\u00ed sem \u00fe\u00e6r falla tilmi\u00f0a\u00f0 vi\u00f0 virka vexti. Virkir vextir eru s\u00fa \u00e1v\u00f6xtunarkrafa sem n\u00favir\u00f0ir \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi e\u00f0a tekjur yfir \u00e1\u00e6tla\u00f0anl\u00edft\u00edma fj\u00e1rmuna \u00feannig a\u00f0 \u00fea\u00f0 jafngildi b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1reignarinnar. Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00e1\u00feeim degi sem ar\u00f0ur er greiddurFj\u00e1rmagnsgj\u00f6ldFj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af fj\u00e1rskuldum, tapi af fj\u00e1rm\u00e1lagerningum og vir\u00f0isr\u00fdrnun fj\u00e1reigna.Fj\u00e1rmagnsgj\u00f6ld eru f\u00e6r\u00f0 \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem \u00feau falla til.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__63": {
"value": "Skr\u00e1ning gjaldaGj\u00f6ld sem stofna\u00f0 er til vi\u00f0 \u00f6flun tekna \u00e1 t\u00edmabilinu eru f\u00e6r\u00f0 sem rekstrarkostna\u00f0ur. Gj\u00f6ld sem stofna\u00f0 er til \u00e1reiknings\u00e1rinu en var\u00f0a s\u00ed\u00f0ari reiknings\u00e1r eru f\u00e6r\u00f0 til eignar \u00ed efnahagsreikningi sem fyrirframgreiddur kostna\u00f0ur.Gj\u00f6ld sem var\u00f0a reiknings\u00e1ri\u00f0 en koma til grei\u00f0slu s\u00ed\u00f0ar, eru f\u00e6r\u00f0 til skuldar sem \u00e1fallinn kostna\u00f0ur \u00edefnahagsreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__64": {
"value": "TekjuskatturTekjuskattur er reikna\u00f0ur og f\u00e6r\u00f0ur \u00ed \u00e1rsreikninginn. \u00datreikningur hans byggir \u00e1 afkomu fyrir skatta a\u00f0 teknu tillititil varanlegs mismunar \u00e1 skattalegri afkomu og afkomu samkv\u00e6mt \u00e1rsreikningi. Tekjuskattshlutfall 2024 er 21%.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar\u00e1rsins auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnumannars vegar og skattver\u00f0i \u00feeirra hins vegar. Mismunurinn stafar af \u00fev\u00ed a\u00f0 tekjuskattstofn f\u00e9lagsins er mi\u00f0a\u00f0urvi\u00f0 a\u00f0rar forsendur en reikningsskil \u00feess. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna t\u00edmabundins mismunar semver\u00f0ur til vi\u00f0 upphaflega skr\u00e1ningu.Tekjuskattseign er metin \u00e1 reikningskiladegi og er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00fan n\u00fdtist \u00e1 m\u00f3tiskattskyldum hagna\u00f0i \u00ed framt\u00ed\u00f0inni.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__65": {
"value": "Rekstrarfj\u00e1rmunirEignir eru skr\u00e1\u00f0ar me\u00f0al rekstrarfj\u00e1rmuna \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtastf\u00e9laginu og h\u00e6gt er a\u00f0 meta kostna\u00f0 vegna eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Varanlegir rekstrarfj\u00e1rmunir eruupphaflega skr\u00e1\u00f0ir \u00e1 kostna\u00f0arver\u00f0i. Kostna\u00f0arver\u00f0 rekstrarfj\u00e1rmuna samanstendur af kaupver\u00f0i og \u00f6llum beinumkostna\u00f0i vi\u00f0 a\u00f0 koma eigninni \u00ed tekjuh\u00e6ft \u00e1stand.Rekstrarfj\u00e1rmunir eru afskrifa\u00f0ir l\u00ednulega \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma \u00feeirra, a\u00f0 teknu tilliti til v\u00e6nts hrakvir\u00f0is.Hagna\u00f0ur e\u00f0a tap vegna s\u00f6lu eigna er mismunur s\u00f6luver\u00f0s og b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna \u00e1 s\u00f6ludegi og er f\u00e6r\u00f0ur \u00edrekstrarreikning vi\u00f0 s\u00f6lu.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__66": {
"value": "\u00d3efnislegar eignir\u00d3efnislegar eignir eru einungis eignf\u00e6r\u00f0ar \u00feegar l\u00edklegt er a\u00f0 hagr\u00e6nn \u00e1vinningur tengdur eigninni muni n\u00fdtastf\u00e9laginu og h\u00e6gt er a\u00f0 meta kostna\u00f0arver\u00f0 eignarinnar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. \u00d3efnislegar eignir samanstandaaf varanlegum fiskvei\u00f0iheimildum sem eru ekki afskrifa\u00f0ar.Keyptar aflaheimildir eru f\u00e6r\u00f0ar til eignar \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0 \u00f3takmarka\u00f0an n\u00fdtingart\u00edmaog eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__67": {
"value": "Vir\u00f0isr\u00fdrnun eigna annarra en fj\u00e1reigna\u00c1 reikningsskiladegi er b\u00f3kf\u00e6rt ver\u00f0 eigna meti\u00f0 me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Komi fram v\u00edsbending umvir\u00f0isr\u00fdrnun er endurheimtanlegt vir\u00f0i eignarinnar meti\u00f0 til a\u00f0 unnt s\u00e9 a\u00f0 \u00e1kvar\u00f0a upph\u00e6\u00f0 vir\u00f0isr\u00fdrnunar (efeinhver er). Endurheimtanlegt vir\u00f0i er anna\u00f0 hvort hreint s\u00f6luvir\u00f0i e\u00f0a n\u00fdtingarvir\u00f0i eignar, hvort sem h\u00e6rra er. Vi\u00f0 mat \u00e1n\u00fdtingarvir\u00f0i aflaheimilda er notast vi\u00f0 hreint s\u00f6luvir\u00f0i. \u00deegar ekki er h\u00e6gt a\u00f0 meta endurheimtanlegt vir\u00f0ieinstakra eigna \u00fe\u00e1 metur f\u00e9lagi\u00f0 endurheimtanlegt vir\u00f0i \u00feeirrar sj\u00f3\u00f0skapandi einingar sem eignin fellur undir.S\u00e9 endurheimtanlegt vir\u00f0i eignar e\u00f0a fj\u00e1rskapandi einingar meti\u00f0 l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 er b\u00f3kf\u00e6rt ver\u00f0eignarinnar l\u00e6kka\u00f0 \u00ed endurheimtanlegt vir\u00f0i. Vir\u00f0isr\u00fdrnun sj\u00f3\u00f0skapandi eininga er fyrst f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 tengdrivi\u00f0skiptavild, en s\u00ed\u00f0an til hlutfallslegrar l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annarra eigna einingarinnar. Tap vegnavir\u00f0isr\u00fdrnunar er f\u00e6rt \u00ed rekstrarreikning.Ef \u00e1\u00f0ur f\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 ekki lengur vi\u00f0 er b\u00f3kf\u00e6rt ver\u00f0 eignarinnar h\u00e6kka\u00f0 aftur, \u00fe\u00f3 ekki umfram upphaflegtkostna\u00f0arver\u00f0 e\u00f0a afskrifa\u00f0 kostna\u00f0arver\u00f0 s\u00e9 um eign me\u00f0 takmarka\u00f0an l\u00edft\u00edma a\u00f0 r\u00e6\u00f0a. Vir\u00f0isr\u00fdrnunvi\u00f0skiptavildar er ekki heimilt a\u00f0 bakf\u00e6ra.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__68": {
"value": "Birg\u00f0irBirg\u00f0ir eru metnar \u00e1 kostna\u00f0arver\u00f0i/framlei\u00f0sluver\u00f0i e\u00f0a dagver\u00f0i, hvort sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0 birg\u00f0asamanstendur af kostna\u00f0i vi\u00f0 \u00f6flun \u00feeirra \u00e1samt \u00f6\u00f0rum kostna\u00f0i sem fellur til vi\u00f0 a\u00f0 koma birg\u00f0unum \u00ed s\u00f6luh\u00e6ft\u00e1stand. Framlei\u00f0slukostna\u00f0ur samanstendur af hr\u00e1efnikostna\u00f0i, launakostna\u00f0i og \u00f3beinum kostna\u00f0i vegnaframlei\u00f0slunnar. Dagver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum kostna\u00f0i vi\u00f0 a\u00f0 lj\u00faka vi\u00f0framlei\u00f0slu vara og \u00e1\u00e6tlu\u00f0um s\u00f6lukostna\u00f0i. Birg\u00f0ir af rekstrarv\u00f6rum og vei\u00f0arf\u00e6rum eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0ia\u00f0 teknu tilliti til ni\u00f0urf\u00e6rslu, ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__69": {
"value": "Fj\u00e1rm\u00e1lagerningarFj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00feegar samningsbundin r\u00e9ttur e\u00f0a skylda til grei\u00f0slu myndast hj\u00e1 f\u00e9laginu.Fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu. Vi\u00f0skiptakostna\u00f0ur sem rekja m\u00e1 beint tilkaupa e\u00f0a \u00fatg\u00e1fu fj\u00e1reigna e\u00f0a fj\u00e1rskulda sem ekki eru f\u00e6r\u00f0 \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning er b\u00e6tt vi\u00f0 e\u00f0adreginn fr\u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vi\u00f0skiptakostna\u00f0ur vegna fj\u00e1reigna e\u00f0afj\u00e1rskulda \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning er f\u00e6r\u00f0ur strax \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__70-1": {
"value": "Fj\u00e1reignirTil fj\u00e1reigna teljast fj\u00e1rfestingar \u00ed skuldabr\u00e9fum og hlutabr\u00e9fum, handb\u00e6rt f\u00e9, vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur.Fj\u00e1reignum er skipt \u00ed \u00ferj\u00e1 flokka; fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i, fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnumrekstrarreikning e\u00f0a fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum a\u00f0ra heildarafkomu. Flokkun \u00feeirra fer eftir e\u00f0li ogvi\u00f0skiptal\u00edkani f\u00e9lagsins fyrir vi\u00f0komandi fj\u00e1reignir.Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reign sem er skuldagerningur og \u00e1\u00e6tla\u00f0 er a\u00f0 eiga til gjalddaga og samningsbundnar grei\u00f0slur \u00e1 settumgjaldd\u00f6gum samanstanda einungis af afborgunum af h\u00f6fu\u00f0st\u00f3l og v\u00f6xtum, skal skr\u00e1 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0inema gerningurinn s\u00e9 skilgreindur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 gangvir\u00f0isheimildina.Sl\u00edkar eignir eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflegaskr\u00e1ningu eru sl\u00edkar fj\u00e1reignir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun.Fj\u00e1reignir f\u00e9lagsins sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru kr\u00f6fur \u00e1 tengda a\u00f0ila (\u00fe.m.t. skuldabr\u00e9faeign),vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur og handb\u00e6rt f\u00e9.Fj\u00e1reignir \u00e1 gangvir\u00f0i um a\u00f0ra heildarafkomuF\u00e9lagi\u00f0 \u00e1 engar fj\u00e1reignir sem falla \u00ed \u00feennan flokk.Afskr\u00e1ning fj\u00e1reignaF\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1reignir \u00feegar samningsbundinn r\u00e9ttur til framt\u00ed\u00f0arsj\u00f3\u00f0streymis af fj\u00e1reigninni er ekki lengur tilsta\u00f0ar e\u00f0a \u00feegar \u00e1h\u00e6tta og \u00e1vinningur af fj\u00e1reigninni flyst yfir \u00e1 annars a\u00f0ila.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__72": {
"value": "Fj\u00e1reignir \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningEignarhlutar \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum \u00fear sem f\u00e9lagi\u00f0 hefur ekki yfirr\u00e1\u00f0 e\u00f0a veruleg \u00e1hrif eru metnir \u00e1 gangvir\u00f0i \u00ed gegnumrekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__74": {
"value": "Virkir vextirVaxtatekjur af fj\u00e1reignum \u00f6\u00f0rum en \u00feeim sem metnar eru \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning eru f\u00e6r\u00f0ar mi\u00f0a\u00f0vi\u00f0 virka vexti nema fyrir skammt\u00edmakr\u00f6fur \u00feegar \u00e1hrif afv\u00f6xtunar eru \u00f3veruleg.Virkir vextir er s\u00fa \u00e1v\u00f6xtunarkrafa sem n\u00favir\u00f0ir \u00e1\u00e6tla\u00f0 sj\u00f3\u00f0streymi yfir \u00e1\u00e6tla\u00f0an l\u00edft\u00edma fj\u00e1rm\u00e1lagernings, e\u00f0a yfirstyttra t\u00edmabil ef vi\u00f0 \u00e1, \u00feannig a\u00f0 \u00fea\u00f0 jafngildi b\u00f3kf\u00e6r\u00f0ri fj\u00e1rh\u00e6\u00f0 fj\u00e1reignarinnar vi\u00f0 upphaflega skr\u00e1ningu.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__75": {
"value": "Vir\u00f0isr\u00fdrnun fj\u00e1reignaFj\u00e1reignir f\u00e9lagsins sem falla undir gildissvi\u00f0 vir\u00f0isr\u00fdrnunarl\u00edkans IFRS 9 eru kr\u00f6fur \u00e1 tengda a\u00f0ila, vi\u00f0skiptakr\u00f6furog handb\u00e6rt f\u00e9. F\u00e9lagi\u00f0 beitir s\u00e9rt\u00e6ku mati \u00e1 vir\u00f0isr\u00fdrnun krafna, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 23 undir li\u00f0num\u00fatl\u00e1na\u00e1h\u00e6tta. F\u00e9lagi\u00f0 metur v\u00e6nt \u00fatl\u00e1natap s\u00e9rstaklega fyrir hvern vi\u00f0skiptamann, og \u00e1 hverjum reikningsskiladegi er kanna\u00f0hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign hefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6garv\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir, sem hafa or\u00f0i\u00f0, hafa \u00e1hrif \u00e1 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnarog h\u00e6gt er a\u00f0 meta vir\u00f0isr\u00fdrnun me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. F\u00e9lagi\u00f0 f\u00e6rir s\u00e9rt\u00e6ka ni\u00f0urf\u00e6rslu fyrir fj\u00e1reignir \u00fearsem hlutl\u00e6g v\u00edsbending er um vir\u00f0isr\u00fdrnun.Breytingar \u00e1 vir\u00f0isr\u00fdrnunarframlagi fj\u00e1reigna \u00ed afskriftareikningi eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili semmati\u00f0 fer fram. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef unnt er a\u00f0 tengja bakf\u00e6rsluna me\u00f0 hlutl\u00e6gum h\u00e6tti vi\u00f0 atbur\u00f0 sem \u00e1tthefur s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__77": {
"value": "Fj\u00e1rskuldir og eiginfj\u00e1rgerningarEiginfj\u00e1rgerningur er hvers konar samningur sem felur \u00ed s\u00e9r eftirst\u00e6\u00f0a hagsmuni \u00ed eignum f\u00e9lags eftir a\u00f0 allarskuldir hans hafa veri\u00f0 dregnar fr\u00e1. Eiginfj\u00e1rgerningar \u00fatgefnir af f\u00e9laginu eru skr\u00e1\u00f0ir \u00e1 kostna\u00f0arver\u00f0i a\u00f0fr\u00e1dregnum beinum kostna\u00f0i vi\u00f0 \u00fatg\u00e1fu \u00feeirra. Kaup \u00e1 eigin hlutum eru f\u00e6r\u00f0 til l\u00e6kkunar \u00e1 heildarhlutaf\u00e9. Enginn hagna\u00f0ur e\u00f0a tap eru f\u00e6r\u00f0 \u00ed rekstrarreikningvegna kaupa, s\u00f6lu e\u00f0a \u00fatg\u00e1fu \u00e1 eigin hlutum.Fj\u00e1rskuldir eru metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti.F\u00e9lagi\u00f0 afskr\u00e1ir fj\u00e1rskuldir eing\u00f6ngu \u00feegar skuldbinding vegna \u00feeirra er ekki lengur til sta\u00f0ar. Hagna\u00f0ur e\u00f0a tapvegna afskr\u00e1ningar eru f\u00e6r\u00f0 \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__78": {
"value": "Aflei\u00f0usamningarAflei\u00f0usamningur er fj\u00e1rm\u00e1lagerningur e\u00f0a annar samningur \u00fear sem ver\u00f0m\u00e6ti breytist til samr\u00e6mis vi\u00f0breytingar \u00e1 undirliggjandi breytum, svo sem v\u00f6xtum. Aflei\u00f0ur eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning,nema \u00ed \u00feeim tilfellum sem \u00fe\u00e6r eru skilgreindar sem virk \u00e1h\u00e6ttuv\u00f6rn \u00ed \u00e1h\u00e6ttuvarnarreikningsskilum en \u00ed \u00feeimtilfellum eru gangvir\u00f0isbreytingar vegna opinna samninga f\u00e6r\u00f0ar um eigi\u00f0 f\u00e9. F\u00e9lagi\u00f0 hefur gertvaxtaskiptasamninga og framvirka samninga sem flokkast sem aflei\u00f0ur. Gangvir\u00f0isbreyting aflei\u00f0usamninga erf\u00e6r\u00f0 me\u00f0al fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda \u00ed rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__79": {
"value": "Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 f\u00e9lagsins samanstendur af sj\u00f3\u00f0i og \u00f3bundnum bankainnst\u00e6\u00f0um.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRestrictedCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__81": {
"value": "Langt\u00edmaskuldirLangt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 fr\u00e1dregnum afborgunum af h\u00f6fu\u00f0st\u00f3l og eru eftirst\u00f6\u00f0var nafnver\u00f0sreikna\u00f0ar upp mi\u00f0a\u00f0 vi\u00f0 gildandi gengi e\u00f0a v\u00edsit\u00f6lu \u00ed \u00e1rslok eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vextir f\u00e6rast \u00ed rekstrarreikning me\u00f0a\u00f0fer\u00f0 virkra vaxta. L\u00e1nt\u00f6kukostna\u00f0ur er eignf\u00e6r\u00f0ur er hann fellur til og gjaldf\u00e6r\u00f0ur \u00e1 l\u00e1nst\u00edma me\u00f0 a\u00f0fer\u00f0 virkravaxta.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__80": {
"value": "Langt\u00edmaskuldirLangt\u00edmaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 fr\u00e1dregnum afborgunum af h\u00f6fu\u00f0st\u00f3l og eru eftirst\u00f6\u00f0var nafnver\u00f0sreikna\u00f0ar upp mi\u00f0a\u00f0 vi\u00f0 gildandi gengi e\u00f0a v\u00edsit\u00f6lu \u00ed \u00e1rslok eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vextir f\u00e6rast \u00ed rekstrarreikning me\u00f0a\u00f0fer\u00f0 virkra vaxta. L\u00e1nt\u00f6kukostna\u00f0ur er eignf\u00e6r\u00f0ur er hann fellur til og gjaldf\u00e6r\u00f0ur \u00e1 l\u00e1nst\u00edma me\u00f0 a\u00f0fer\u00f0 virkravaxta.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__82": {
"value": "Vi\u00f0skiptaskuldirVi\u00f0skiptaskuldir eru f\u00e6r\u00f0ar \u00e1 nafnver\u00f0i a\u00f0 teknu tilliti til \u00e1fallins kostna\u00f0ar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__83": {
"value": "SkuldbindingarSkuldbindingar eru f\u00e6r\u00f0ar upp \u00ed efnahagsreikningi ef l\u00edklegt \u00feykir a\u00f0 f\u00e9lagi\u00f0 ver\u00f0i fyrir fj\u00e1rhagslegum \u00fatgj\u00f6ldum \u00edframt\u00ed\u00f0inni vegna tiltekins atbur\u00f0ar e\u00f0a vi\u00f0skipta og h\u00e6gt er a\u00f0 meta fj\u00e1rh\u00e6\u00f0 hennar me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__84": {
"value": "LeigusamningarVi\u00f0 upphaflega skr\u00e1ningu metur f\u00e9lagi\u00f0 hvort samningur teljist vera leigusamningur e\u00f0a innihaldi leigusamning.F\u00e9lagi\u00f0 skr\u00e1ir n\u00fdtingarr\u00e9tt til eignar (leigueign) og samsvarandi leiguskuldbindingu vegna allra leigusamninga,nema skammt\u00edmaleigu (til skemmri t\u00edma en 12 m\u00e1na\u00f0a) og fyrir leigueignir me\u00f0 l\u00e1gt vir\u00f0i \u00fear sem leigugrei\u00f0slureru f\u00e6r\u00f0ar l\u00ednulega \u00e1 me\u00f0al rekstrargjalda yfir leigut\u00edmann. Leiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0innbygg\u00f0um v\u00f6xtum \u00ed samningi, e\u00f0a ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9.Leiguskuldbinding samanstendur af f\u00f6stum grei\u00f0slum a\u00f0 fr\u00e1dregnum leiguhv\u00f6tum, breytilegum grei\u00f0slum vegnav\u00edsit\u00f6lu, v\u00e6ntu hrakvir\u00f0i og kaupr\u00e9ttum \u00e1 leigueignum ef l\u00edklegt er tali\u00f0 a\u00f0 \u00feeir ver\u00f0i n\u00fdttir.Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu. F\u00e9lagi\u00f0endurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast vegna v\u00edsit\u00f6lutengingar e\u00f0a\u00feegar breytingar eru ger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningur er skr\u00e1\u00f0ur.Leigueign er afskrifu\u00f0 \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a hinnar leig\u00f0u eignar. Efleigusamningur lei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 leigueignar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 hinu leig\u00f0a, \u00fe\u00e1 erleigueign afskrifu\u00f0 \u00e1 l\u00edft\u00edma hins leig\u00f0a. Leigueign er afskrifu\u00f0 fr\u00e1 upphafsdegi leigusamnings.Breytilegar leigugrei\u00f0slur sem eru ekki v\u00edsit\u00f6lutengdar eru ekki hluti af leiguskuldbindingu e\u00f0a n\u00fdtingarr\u00e9tti eignar,heldur gjaldf\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem \u00fe\u00e6r falla til.F\u00e9lagi\u00f0 n\u00fdtir s\u00e9r heimild IFRS 16 til \u00feess a\u00f0 skilja ekki samningsbundnar grei\u00f0slur vegna \u00fej\u00f3nustu\u00fe\u00e1ttar (e\u00f0a a\u00f0rargrei\u00f0slur sem ekki teljast til leigu) fr\u00e1 leigugrei\u00f0slum vi\u00f0 mat \u00e1 leiguskuldbindingu og n\u00fdtingarr\u00e9tti.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__85": {
"value": "Starfs\u00fe\u00e1ttayfirlitF\u00e9lagi\u00f0 greinir tvo starfs\u00fe\u00e6tti samanber sk\u00fdringu 3. Rekstrarafkoma hvers starfs\u00fe\u00e1ttar samanstendur afrekstrarli\u00f0um sem tengja m\u00e1 beint vi\u00f0 vi\u00f0komandi starfs\u00fe\u00e1tt og \u00fe\u00e1 li\u00f0i sem h\u00e6gt er a\u00f0 skipta milli starfs\u00fe\u00e1ttame\u00f0 r\u00f6kr\u00e6num h\u00e6tti. \u00d3skiptir li\u00f0ir samanstanda fyrst og fremst af tekjum af fj\u00e1reignum og kostna\u00f0i affj\u00e1rskuldum f\u00e9lagsins. F\u00e9lagi\u00f0 skiptir ekki upp eignum og skuldum eftir starfs\u00fe\u00e1ttum.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s7__6__86": {
"value": "Breytingar \u00e1 reikningsskilast\u00f6\u00f0lumNokkrar breytingar \u00e1 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum gilda um fj\u00e1rhags\u00e1r sem hefjast eftir 1. jan\u00faar 2024 og erheimilt er a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. F\u00e9lagi\u00f0 hefur hins vegar ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0lafyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. \u00c1hrif \u00feessara breytinga eru \u00e1\u00e6tlu\u00f0 \u00f3veruleg \u00e1 reikningsskilf\u00e9lagsins, utan IFRS 18 sem fjallar um framsetningu og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum, sem mun breytaframsetningu reikningsskilanna. \u00c1hrif sta\u00f0alsins hafa ekki veri\u00f0 metin.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:549300R7Z508ZEW03R28",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}