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"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2026-03-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f1__s4__4__49": {
"value": "2299000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f1__s7__6__5-1": {
"value": "1. F\u00e9lagi\u00f0Hagar hf. (\u201ef\u00e9lagi\u00f0\u201c) er \u00edslenskt hlutaf\u00e9lag og er l\u00f6gheimili \u00feess a\u00f0 Holtavegi 10, Reykjav\u00edk.Samst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins fyrir reiknings\u00e1ri\u00f0 1. mars 2025 til 28. febr\u00faar 2026 hefur a\u00f0 geyma\u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem v\u00edsa\u00f0 er til \u00ed heild sinni sem \u201esamst\u00e6\u00f0unnar\u201c og til einstakraf\u00e9laga sem \u201esamst\u00e6\u00f0uf\u00e9laga\". A\u00f0alstarfsemi f\u00e9lagsins er rekstur sm\u00e1s\u00f6luverslana og tengdra v\u00f6ruh\u00fasa,\u00e1samt s\u00f6lu \u00e1 eldsneyti.d.Grundv\u00f6llur matsa\u00f0fer\u00f0aSamst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s, a\u00f0 \u00fev\u00ed undanskildu a\u00f0 aflei\u00f0usamningarog fj\u00e1rfestingarfasteignir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1rfestingarfasteignir sem eru \u00ed \u00fatleigu innansamst\u00e6\u00f0unnar eru endurflokka\u00f0ar sem rekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi og matsbreyting \u00feeirraf\u00e6r\u00f0 \u00e1 s\u00e9rstakan endurmatsreikning \u00e1 me\u00f0al eigin fj\u00e1r. \u00dear sem vi\u00f0 \u00e1 eru frekari uppl\u00fdsingar um forsendurgangvir\u00f0is eigna e\u00f0a skulda \u00ed sk\u00fdringum um vi\u00f0komandi eignir og skuldir. A\u00f0 svo miklu leyti sem h\u00e6gt er,notar samst\u00e6\u00f0an marka\u00f0suppl\u00fdsingar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is en liggi sl\u00edkar uppl\u00fdsingar ekki fyrir er byggt\u00e1 mati stj\u00f3rnenda.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__15": {
"value": "a. Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt\u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeirhafa veri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu. \u00c1rsreikningurinn er jafnframt \u00ed samr\u00e6mi vi\u00f0 vi\u00f0eigandi \u00e1kv\u00e6\u00f0ilaga um \u00e1rsreikninga nr. 3/2006.Stj\u00f3rn f\u00e9lagsins sta\u00f0festi \u00e1rsreikninginn 29. apr\u00edl 2026.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__16": {
"value": "b.Rekstrarh\u00e6fiStj\u00f3rnendur hafa meti\u00f0 rekstrarh\u00e6fi samst\u00e6\u00f0unnar. \u00dea\u00f0 er mat \u00feeirra a\u00f0 \u00e1framhaldandi rekstur hennar s\u00e9trygg\u00f0ur og a\u00f0 fj\u00e1rhagsleg sta\u00f0a samst\u00e6\u00f0u Haga hf. s\u00e9 sterk og a\u00f0 f\u00e9lagi\u00f0 s\u00e9 vel \u00ed stakk b\u00fai\u00f0 a\u00f0 takast \u00e1vi\u00f0 \u00fe\u00e6r a\u00f0st\u00e6\u00f0ur sem upp geta komi\u00f0 \u00ed \u00edslensku efnahagsl\u00edfi.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__18": {
"value": "c.Starfr\u00e6kslu- og framsetningargjaldmi\u00f0illSamst\u00e6\u00f0u\u00e1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allarfj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed millj\u00f3num kr\u00f3na.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__17-1": {
"value": "c.Starfr\u00e6kslu- og framsetningargjaldmi\u00f0illSamst\u00e6\u00f0u\u00e1rsreikningurinn er birtur \u00ed \u00edslenskum kr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allarfj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed millj\u00f3num kr\u00f3na.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0irReikningsskilaa\u00f0fer\u00f0um sem er l\u00fdst h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdum h\u00e6tti fyrir \u00f6ll t\u00edmabil semkoma fram \u00ed \u00e1rsreikningnum og af \u00f6llum f\u00e9l\u00f6gum \u00ed samst\u00e6\u00f0unni. \u00deeir reikningsskilasta\u00f0lar sem t\u00f3ku gildi 1.jan\u00faar 2025 hafa ekki veruleg \u00e1hrif \u00e1 reikningsskil f\u00e9lagsins, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 33s.Til a\u00f0 auka uppl\u00fdsingagildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversu vi\u00f0eigandiog mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingar sem metnar eru hvorki mikilv\u00e6gar n\u00e9vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum. a.Grundv\u00f6llur samst\u00e6\u00f0uD\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestirhefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna\u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni.Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og \u00fear til \u00feeiml\u00fdkur. Uppl\u00fdsingar um d\u00f3tturf\u00e9l\u00f6g er a\u00f0 finna \u00ed sk\u00fdringu 30.Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsVi\u00f0skipti milli f\u00e9laga innan samst\u00e6\u00f0unnar, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndasthafa \u00ed vi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0unnar.Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gumKaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0sem gangvir\u00f0i tilgreindra eigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, auk kostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegareignir og skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningu fyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem erumfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 semvi\u00f0skiptavild. b. Skilgreining \u00e1 lykilkennit\u00f6lum og hugt\u00f6kumEBITDA ........................Rekstrarhagna\u00f0ur fyrir afskriftir, matsbreytingar, fj\u00e1rmagnsli\u00f0i, \u00e1hrifhlutdeildarf\u00e9laga og tekjuskatt.EBITDA hlutfall ...........EBITDA sem hlutfall af v\u00f6rus\u00f6lu.EBIT .............................Rekstrarhagna\u00f0ur fyrir fj\u00e1rmagnsli\u00f0i, \u00e1hrif hlutdeildarf\u00e9laga og tekjuskatt.\u00c1v\u00f6xtunarkrafa ..........Vegi\u00f0 me\u00f0altal reikna\u00f0ra vaxta af l\u00e1nsf\u00e9 og eigin f\u00e9.c.Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lumVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0li \u00e1 gengi vi\u00f0skiptadags. Peningalegar eignirog skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00e1 uppgj\u00f6rsdegi. A\u00f0rar eignir og skuldir, semmetnar eru \u00e1 gangvir\u00f0i \u00ed erlendri mynt, eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed gengi sem var \u00ed gildi \u00feegar gangvir\u00f0i \u00feeirra var\u00e1kvar\u00f0a\u00f0.Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Gengismunur \u00e1innkaupum \u00e1 v\u00f6rum til endurs\u00f6lu er b\u00f3kf\u00e6r\u00f0ur me\u00f0al kostna\u00f0arver\u00f0s seldra vara. Samst\u00e6\u00f0an notargengisskr\u00e1ningu Se\u00f0labanka \u00cdslands eins og gengi\u00f0 er skr\u00e1\u00f0 \u00e1 hverjum t\u00edma vi\u00f0 umreikning. 33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:d.TekjurSeldar v\u00f6rurTekjur af s\u00f6lu \u00e1 v\u00f6rum eru metnar \u00e1 gangvir\u00f0i grei\u00f0slunnar sem er m\u00f3ttekin e\u00f0a er innheimtanleg, a\u00f0fr\u00e1dregnum afsl\u00e1ttum og endurgrei\u00f0slum. Tekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar verulegur hluti \u00e1h\u00e6ttuog \u00e1vinnings af eignarhaldi flyst til kaupanda, l\u00edklegt er a\u00f0 endurgjaldi\u00f0 ver\u00f0i innheimt og unnt er a\u00f0 metakostna\u00f0 vegna s\u00f6lunnar og m\u00f6guleg skil \u00e1 v\u00f6rum og fj\u00e1rh\u00e6\u00f0 teknanna me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Tekjursamst\u00e6\u00f0unnar samanstanda a\u00f0allega af sta\u00f0grei\u00f0slus\u00f6lu \u00ed verslunum og sta\u00f0grei\u00f0slus\u00f6lu \u00e1 bens\u00ednst\u00f6\u00f0vum.Sala \u00ed verslunum og v\u00f6ruh\u00fasumTekjur samst\u00e6\u00f0unnar eru af sta\u00f0grei\u00f0slus\u00f6lu \u00ed verslunum og v\u00f6ruh\u00fasum, \u00fear sem greitt er a\u00f0allega me\u00f0rei\u00f0uf\u00e9, grei\u00f0slukorti, inneignan\u00f3tu e\u00f0a gjafabr\u00e9fi, og s\u00f6lu me\u00f0 grei\u00f0slufresti til vi\u00f0skiptamanna. \u00c1hrif afreglum um skil \u00e1 v\u00f6rum eru \u00f3veruleg \u00e1 tekjur f\u00e9lagsins og er ekki f\u00e6r\u00f0 var\u00fa\u00f0arf\u00e6rsla vegna \u00feess \u00edreikningsskil f\u00e9lagsins. Hagar l\u00fata almennum l\u00f6gum um \u00e1byrg\u00f0ir vegna seldra vara, m.a. vegna galla\u00f0ravara, og er ekki f\u00e6r\u00f0 var\u00fa\u00f0arf\u00e6rsla vegna \u00feeirra \u00ed reikningsskil f\u00e9lagsins.Sala \u00e1 eldsneytiTekjur samst\u00e6\u00f0unnar eru af sta\u00f0grei\u00f0slus\u00f6lu eldsneytis \u00e1 bens\u00ednst\u00f6\u00f0vum og s\u00f6lu eldsneytis til st\u00f3rnotenda,\u00fear sem greitt er a\u00f0allega me\u00f0 grei\u00f0slukorti, rei\u00f0uf\u00e9, inneignarn\u00f3tu e\u00f0a gjafabr\u00e9fi, og s\u00f6lu me\u00f0 grei\u00f0slufrestitil vi\u00f0skiptamanna. \u00c1hrif af reglum um skil \u00e1 v\u00f6rum eru \u00f3veruleg \u00e1 tekjur f\u00e9lagsins og er ekki f\u00e6r\u00f0var\u00fa\u00f0arf\u00e6rsla vegna \u00feess \u00ed reikningsskil samst\u00e6\u00f0unnar. D\u00f3tturf\u00e9lagi\u00f0 Ol\u00eds ehf. sem rekur bens\u00ednst\u00f6\u00f0varl\u00fdtur almennum l\u00f6gum um \u00e1byrg\u00f0ir vegna seldra vara, m.a. vegna galla\u00f0ra vara, og er ekki f\u00e6r\u00f0var\u00fa\u00f0arf\u00e6rsla vegna \u00feeirra \u00ed reikningsskil f\u00e9lagsins.Veitt \u00fej\u00f3nusta/a\u00f0rar tekjurTekjur af veittri \u00fej\u00f3nustu eru f\u00e6r\u00f0ar \u00ed rekstrarreikning samkv\u00e6mt samningi \u00feegar \u00fej\u00f3nustan hefur veri\u00f0veitt. A\u00f0rar rekstrartekjur samst\u00e6\u00f0unnar eru leigutekjur fasteigna, a\u00f0st\u00f6\u00f0uleiga, hagna\u00f0ur af s\u00f6lu eigna o.fl.e.Hlunnindi starfsmannaFraml\u00f6g \u00ed i\u00f0gjaldatengda l\u00edfeyrissj\u00f3\u00f0iSamst\u00e6\u00f0an grei\u00f0ir f\u00f6st i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a.Samst\u00e6\u00f0an ber enga \u00e1byrg\u00f0 \u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0allauna og launatengdra gjalda eftir \u00fev\u00ed sem \u00feau falla til.f.Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum og gengishagna\u00f0i af erlendum gjaldmi\u00f0lum.Vaxtatekjur eru f\u00e6r\u00f0ar eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum, bakf\u00e6rslu n\u00favir\u00f0ingar \u00e1 skuldbindingum,vir\u00f0isr\u00fdrnun fj\u00e1reigna og gengistapi af erlendum gjaldmi\u00f0lum. Samst\u00e6\u00f0an eignf\u00e6rir ekki vaxtagj\u00f6ld afl\u00e1num.Hagna\u00f0i og tapi vegna gengisbreytinga erlendra gjaldmi\u00f0la er jafna\u00f0 saman og f\u00e6rt sem anna\u00f0 hvortfj\u00e1rmunatekjur e\u00f0a fj\u00e1rmagnsgj\u00f6ld sem fer eftir hvort gengismunahreyfingar skila s\u00e9r \u00ed hagna\u00f0i e\u00f0a tapi.g.TekjuskatturTekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur er f\u00e6r\u00f0ur \u00edrekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9, en \u00fe\u00e1 er tekjuskatturinnf\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskyldshagna\u00f0ar \u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0sluvegna fyrri \u00e1ra.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:g.Tekjuskattur frh.:Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna\u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0urtekjuskattur er ekki f\u00e6r\u00f0ur vegna skattalegs t\u00edmabundins mismunar sem er tilkominn vegna upphaflegrarskr\u00e1ningar \u00e1 vi\u00f0skiptavild. \u00datreikningur \u00e1 frestu\u00f0um skatti byggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnirmismunir koma til me\u00f0 a\u00f0 sn\u00faast vi\u00f0, mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi. Skatteign ogtekjuskattsskuldbindingu er jafna\u00f0 saman \u00feegar til sta\u00f0ar er lagalegur r\u00e9ttur til a\u00f0 jafna saman tekjuskatti tilgrei\u00f0slu og skatteign.Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i tilr\u00e1\u00f0st\u00f6funar \u00ed framt\u00ed\u00f0inni sem unnt ver\u00f0ur a\u00f0 n\u00fdta eignina \u00e1 m\u00f3ti. Skatteignin er metin \u00e1 hverjumuppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er l\u00edklegt a\u00f0 h\u00fan n\u00fdtist ekki.h.Hagna\u00f0ur \u00e1 hlut\u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu.Hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 deila hagna\u00f0i \u00e1rsins, sem \u00fathluta\u00f0 er til hluthafa m\u00f3\u00f0urf\u00e9lagsins,me\u00f0 vegnu me\u00f0altali \u00fatistandandi hlutafj\u00e1r yfir \u00e1ri\u00f0. \u00deynntur hagna\u00f0ur \u00e1 hlut er \u00e1kvar\u00f0a\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0lei\u00f0r\u00e9tta fj\u00f6lda virkra hluta fyrir m\u00f6gulegri \u00feynningu vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat vegna kaupr\u00e9ttastarfsmanna.i.Rekstrarfj\u00e1rmunirF\u00e6rsla og matRekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0unni eru f\u00e6r\u00f0ir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun a\u00f0 undanskildum fj\u00e1rfestingarfasteignum sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnar. \u00de\u00e6r eruendurflokka\u00f0ar sem rekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi og matsbreyting \u00feeirra f\u00e6r\u00f0 \u00e1 s\u00e9rstakanendurmatsreikning \u00e1 me\u00f0al eigin fj\u00e1r. Kostna\u00f0arver\u00f0 samanstendur af beinum kostna\u00f0i sem fellur til vi\u00f0kaupin. Keyptur hugb\u00fana\u00f0ur sem er nau\u00f0synlegur til a\u00f0 unnt s\u00e9 a\u00f0 n\u00fdta v\u00e9lb\u00fana\u00f0 er eignf\u00e6r\u00f0ur sem hluti af\u00feeim t\u00e6kjab\u00fana\u00f0i.\u00deegar rekstrarfj\u00e1rmunir eru samsettir \u00far einingum me\u00f0 \u00f3l\u00edkan n\u00fdtingart\u00edma eru einingarnar a\u00f0greindar ogafskrifa\u00f0ar mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingart\u00edmann.Hagna\u00f0ur e\u00f0a tap af s\u00f6lu rekstrarfj\u00e1rmuna er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og ers\u00f6luhagna\u00f0ur f\u00e6r\u00f0ur \u00ed rekstrarreikning me\u00f0al annarra rekstrartekna og s\u00f6lutap f\u00e6rt me\u00f0al annarsrekstrarkostna\u00f0ar.Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstrarfj\u00e1rmuna er f\u00e6r\u00f0ur til eignar ef l\u00edklegt er tali\u00f0 a\u00f0\u00e1vinningur sem felst \u00ed eigninni muni renna til f\u00e9lagsins og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.AfskriftirAfskriftir eru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna og f\u00e6r\u00f0ar \u00edrekstrarreikning. Land og l\u00f3\u00f0ir eru ekki afskrifa\u00f0ar.\u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fasteignir .................................................................................................................................................20-50 \u00e1r\u00c1h\u00f6ld og innr\u00e9ttingar .............................................................................................................................3-17 \u00e1rAfskriftara\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum uppgj\u00f6rsdegi.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:j.Fj\u00e1rfestingarfasteignirF\u00e6rsla og matSamst\u00e6\u00f0an leigir \u00fat fasteignir e\u00f0a hluta fasteigna me\u00f0 tilheyrandi innr\u00e9ttingum og t\u00e6kjum til lengri e\u00f0askemmri t\u00edma \u00feegar sl\u00edk notkun \u00e1 h\u00fasn\u00e6\u00f0i er hagkv\u00e6m e\u00f0a fellur vel a\u00f0 \u00f6\u00f0rum rekstri hennar. Fasteignir tilleigu geta veri\u00f0 n\u00fdjar e\u00f0a veri\u00f0 endurflokka\u00f0ar af fastafj\u00e1rmunum til eigin nota. Endurflokkun \u00e1 s\u00e9r sta\u00f0 yfir\u00e1 fj\u00e1rfestingarfasteignir \u00feegar leiga hefur veri\u00f0 sam\u00feykkt og er f\u00e6r\u00f0 til baka ef eignirnar eru aftur teknar tileigin nota. Fj\u00e1rfestingarfasteignir f\u00e9lagsins eru b\u00f3kf\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi. Matsbreytingfj\u00e1rfestingarfasteigna er f\u00e6r\u00f0 \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem matsbreytingin \u00e1 s\u00e9r sta\u00f0.Fj\u00e1rfestingarfasteignir eru ekki afskrifa\u00f0ar. Gangvir\u00f0isbreytingar eru s\u00e9rgreindar \u00ed rekstrarreikningi enleigutekjur f\u00e6r\u00f0ar sem a\u00f0rar rekstrartekjur. Fj\u00e1rfestingarfasteignir sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnareru endurflokka\u00f0ar sem rekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi og matsbreyting \u00feeirra f\u00e6r\u00f0 \u00e1 s\u00e9rstakanendurmatsreikning \u00e1 me\u00f0al eigin fj\u00e1r. Endurflokkun af e\u00f0a \u00e1 fastafj\u00e1rmuni til eigin nota er \u00e1 b\u00f3kf\u00e6r\u00f0ukostna\u00f0arver\u00f0i \u00e1 \u00feeim t\u00edma. D\u00f3tturf\u00e9lag Haga \u00ed F\u00e6reyjum s\u00e9r um rekstur \u00feriggja verslunarkjarna \u00ed F\u00e6reyjum og er me\u00f0 langt\u00edmaleigusamninga vi\u00f0 eigendur \u00feeirra. F\u00e9lagi\u00f0 \u00e1framleigir r\u00fdmin til verslunar- og \u00fej\u00f3nustufyrirt\u00e6kja en vegna\u00feeirra myndast leigueign sem f\u00e6r\u00f0 er me\u00f0al fj\u00e1rfestingarfasteigna sbr. sk\u00fdringu 16 og eru \u00fe\u00e6r metnar \u00e1gangvir\u00f0i \u00e1 hverjum reikningsskiladegi. Hagna\u00f0ur e\u00f0a tap af s\u00f6lu fj\u00e1rfestingarfasteigna er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og ers\u00f6luhagna\u00f0ur f\u00e6r\u00f0ur \u00ed rekstrarreikning me\u00f0al annarra rekstrartekna og s\u00f6lutap f\u00e6rt me\u00f0al annarsrekstrarkostna\u00f0ar.Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta fj\u00e1rfestingarfasteigna er f\u00e6r\u00f0ur til eignar ef l\u00edklegt er tali\u00f0 a\u00f0\u00e1vinningur sem felst \u00ed eigninni muni renna til f\u00e9lagsins og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:k.\u00d3efnislegar eignirVi\u00f0skiptavildVi\u00f0skiptavild ver\u00f0ur til vi\u00f0 yfirt\u00f6ku \u00e1 rekstrareiningum og kaupum \u00e1 d\u00f3tturf\u00e9l\u00f6gum og er f\u00e6r\u00f0 \u00e1 me\u00f0al\u00f3efnislegra eigna.Vi\u00f0skiptavild er mismunur \u00e1 kostna\u00f0i vi\u00f0 yfirt\u00f6ku e\u00f0a kaupum f\u00e9lags og gangvir\u00f0i yfirtekinna eigna, skuldaog \u00f3vissra skulda. S\u00ed\u00f0ara matVi\u00f0skiptavild er f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 eignar e\u00f0a fj\u00e1rskapandi einingar er hreint gangvir\u00f0i \u00feeirra e\u00f0a n\u00fdtingarvir\u00f0i, hvortsem h\u00e6rra reynist. N\u00fdtingarvir\u00f0i er \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi, sem er n\u00favirt me\u00f0 v\u00f6xtum fyrir skatta, \u00fearsem vextirnir endurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0i peninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir eigninni.Fj\u00e1rskapandi eining er minnsti a\u00f0greinanlegi h\u00f3pur eigna sem myndar sj\u00f3\u00f0streymi sem er a\u00f0 mestu leyti\u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum e\u00f0a h\u00f3pum eigna. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs \u00fe\u00e1 er vi\u00f0skiptavild sem ver\u00f0ur tilvi\u00f0 samruna f\u00e6r\u00f0 \u00e1 fj\u00e1rskapandi einingar sem v\u00e6nst er a\u00f0 muni hagnast af samleg\u00f0ar\u00e1hrifum samrunans.Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar e\u00f0a fj\u00e1rskapandi einingar er h\u00e6rra en endurheimtanlegfj\u00e1rh\u00e6\u00f0 hennar. Fj\u00e1rskapandi eining er minnsti a\u00f0greinanlegi h\u00f3pur eigna sem myndar sj\u00f3\u00f0streymi sem era\u00f0 mestu leyti \u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum e\u00f0a h\u00f3pi eigna. Vir\u00f0isr\u00fdrnun fj\u00e1rskapandi eininga er fyrst f\u00e6r\u00f0 till\u00e6kkunar \u00e1 tilheyrandi vi\u00f0skiptavild, en s\u00ed\u00f0an til hlutfallslegrar l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annarra eigna semtilheyra einingunni. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun annarra eigna er yfirfarin \u00e1 hverjum uppgj\u00f6rsdegitil a\u00f0 meta hvort v\u00edsbending er um a\u00f0 dregi\u00f0 hafi \u00far vir\u00f0isr\u00fdrnun eignarinnar. Vir\u00f0isr\u00fdrnun annarra eigna erbakf\u00e6r\u00f0 ef breyting hefur \u00e1tt s\u00e9r sta\u00f0 \u00e1 mati sem nota\u00f0 var vi\u00f0 \u00fatreikning \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0.Vir\u00f0isr\u00fdrnun er einungis bakf\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem nemur \u00e1\u00f0ur f\u00e6r\u00f0ri vir\u00f0isr\u00fdrnun, a\u00f0 fr\u00e1dregnum afskriftumsem hef\u00f0u veri\u00f0 f\u00e6r\u00f0ar ef engin vir\u00f0isr\u00fdrnun hef\u00f0i or\u00f0i\u00f0.A\u00f0rar \u00f3efnislegar eignirA\u00f0rar \u00f3efnislegar eignir, \u00fe.e. hugb\u00fana\u00f0ur, leigur\u00e9ttindi og langt\u00edmakostna\u00f0ur me\u00f0 takmarka\u00f0an l\u00edft\u00edma, eruf\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun.Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur sem fellur til s\u00ed\u00f0ar er a\u00f0eins eignf\u00e6r\u00f0ur ef hann eykur v\u00e6ntan framt\u00ed\u00f0ar\u00e1vinning \u00feeirrar eignarsem hann tengist. Allur annar kostna\u00f0ur, a\u00f0 me\u00f0t\u00f6ldum \u00feeim sem myndar vi\u00f0skiptavild og v\u00f6rumerki innanfyrirt\u00e6kisins, er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar hann fellur til.AfskriftirAfskriftir \u00f3efnislegra eigna, annarra en vi\u00f0skiptavildar, eru f\u00e6r\u00f0ar l\u00ednulega \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0\u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma \u00feeirra. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Hugb\u00fana\u00f0ur ............................................................................................................................................5-12 \u00e1rLeigur\u00e9ttindi og langt\u00edmakostna\u00f0ur ......................................................................................................10-15 \u00e1rl.Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem f\u00e9lagi\u00f0 hefur veruleg \u00e1hrif \u00e1 fj\u00e1rhags- og rekstrarstefnu, en ekkiyfirr\u00e1\u00f0. \u00c1rsreikningurinn inniheldur hlutdeild f\u00e9lagsins \u00ed hagna\u00f0i e\u00f0a tapi hlutdeildarf\u00e9laga fr\u00e1 upphafi \u00e1hrifatil loka \u00feeirra. Ver\u00f0i hlutdeild f\u00e9lagsins \u00ed tapi meiri en b\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9lagsins er b\u00f3kf\u00e6r\u00f0a ver\u00f0i\u00f0f\u00e6rt \u00ed n\u00fall og f\u00e6rslu frekara taps h\u00e6tt, nema f\u00e9lagi\u00f0 hafi gengist \u00ed \u00e1byrg\u00f0ir fyrir hlutdeildarf\u00e9lagi\u00f0 e\u00f0afj\u00e1rmagna\u00f0 \u00fea\u00f0. Eignarhlutir \u00ed hludeildarf\u00e9l\u00f6gum eru eignf\u00e6r\u00f0ir \u00e1 ver\u00f0i sem svarar til hlutdeildar f\u00e9lagsins \u00ed b\u00f3kf\u00e6r\u00f0u eigin f\u00e9\u00feeirra.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:m.\u00d6nnur f\u00e9l\u00f6gEignahlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum, \u00fear sem f\u00e9lagi\u00f0 \u00e1 minna en 20% hlutafj\u00e1r, eru f\u00e6r\u00f0ir \u00e1 kostna\u00f0arver\u00f0i sem tali\u00f0er a\u00f0 endurspegli gangvir\u00f0i. Ar\u00f0ur fr\u00e1 \u00feessum f\u00e9l\u00f6gum er f\u00e6r\u00f0ur til tekna me\u00f0al fj\u00e1rmagnstekna \u00feegarhonum er \u00fathluta\u00f0.n.V\u00f6rubirg\u00f0irV\u00f6rubirg\u00f0ir eru metnar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a hreinu s\u00f6luvir\u00f0i, hvoru sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0birg\u00f0a byggir \u00e1 fyrst inn - fyrst \u00fat reglunni og innifelur kostna\u00f0 sem fellur til vi\u00f0 a\u00f0 afla birg\u00f0anna og koma\u00feeim \u00e1 \u00feann sta\u00f0 og \u00ed \u00fea\u00f0 \u00e1stand sem \u00fe\u00e6r eru \u00ed \u00e1 uppgj\u00f6rsdegi. Gangvir\u00f0i birg\u00f0a sem yfirteknar eru vi\u00f0 samruna er \u00e1kvar\u00f0a\u00f0 \u00fat fr\u00e1 v\u00e6ntu s\u00f6luvir\u00f0i \u00ed e\u00f0lilegum vi\u00f0skiptum a\u00f0fr\u00e1t\u00f6ldum s\u00f6lukostna\u00f0i og e\u00f0lilegri \u00e1lagningu vi\u00f0 a\u00f0 selja birg\u00f0irnar.Hreint s\u00f6luver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um kostna\u00f0i vi\u00f0 a\u00f0 seljav\u00f6ru.o. Fj\u00e1rm\u00e1lagerningarFj\u00e1reignirSkuldabr\u00e9f, vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0analegum grei\u00f0slum semeru ekki skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llumtengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0imi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. Peningamarka\u00f0sinnl\u00e1n, sj\u00f3\u00f0ur og \u00f3bundnar bankainnst\u00e6\u00f0ur teljast til handb\u00e6rs fj\u00e1r.Vir\u00f0isr\u00fdrnun fj\u00e1reigna \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna sem ekkieru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1reign telst vera vir\u00f0isr\u00fdr\u00f0 ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiriatbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0urvar tali\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirraannars vegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar.Fj\u00e1rskuldirFj\u00e1rskuldir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflegaskr\u00e1ningu eru l\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti.Fj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0 s\u00fdnd \u00ed efnahagsreikningi \u00feegar lagalegur r\u00e9tturer til sta\u00f0ar um j\u00f6fnun og fyrirhuga\u00f0 er a\u00f0 gera upp me\u00f0 j\u00f6fnun fj\u00e1reigna og fj\u00e1rskulda e\u00f0a innleysa eigninaog grei\u00f0a skuldina \u00e1 sama t\u00edma.Aflei\u00f0urAflei\u00f0usamningar eru upphaflega f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i og endurmetnir til gangvir\u00f0is \u00ed lok hversuppgj\u00f6rst\u00edmabils. Gangvir\u00f0isbreytingar eru f\u00e6r\u00f0ar \u00ed rekstrarreikning.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:p.LeigusamningarVi\u00f0 upphaf samnings leggur samst\u00e6\u00f0an mat \u00e1 \u00fea\u00f0 hvort samningur e\u00f0a hluti hans feli \u00ed s\u00e9r leigusamning.Samningur er leigusamningur a\u00f0 hluta e\u00f0a heild ef hann felur \u00ed s\u00e9r r\u00e9tt til yfirr\u00e1\u00f0a tiltekinnar eignar \u00e1 tilteknut\u00edmabili \u00ed skiptum fyrir endurgjald. Vi\u00f0 mat \u00e1 \u00fev\u00ed hvort leigusamningur felur \u00ed s\u00e9r yfirr\u00e1\u00f0 tiltekinnar eignarnotar samst\u00e6\u00f0an skilgreiningu leigusamnings \u00ed IFRS 16.Samst\u00e6\u00f0an sem leigutakiAllir leigusamningar samst\u00e6\u00f0unnar eru um fasteignir og \u00fe\u00e1 hefur samst\u00e6\u00f0an kosi\u00f0 a\u00f0 a\u00f0greina ekkileiguhluta fr\u00e1 \u00f6\u00f0rum hlutum samningsins og f\u00e6rir \u00fe\u00e1 sem einn leigusamning.Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leigueignarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0 tilfyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0s kostna\u00f0ar vi\u00f0 a\u00f0taka ni\u00f0ur og fjarl\u00e6gja eignina, e\u00f0a til \u00feess a\u00f0 f\u00e6ra eignina e\u00f0a umhverfi hennar \u00ed samt horf a\u00f0 loknumleigusamningi, og a\u00f0 fr\u00e1dregnum leigu\u00edvilnunum sem samst\u00e6\u00f0an hefur fengi\u00f0.Leigueignin er afskrifu\u00f0 l\u00ednulega fr\u00e1 upphafi til loka leigusamningsins, nema \u00feegar eignarhald flyst yfir tilsamst\u00e6\u00f0unnar \u00ed lok leigut\u00edmabilsins e\u00f0a ef kostna\u00f0arver\u00f0 leigueignarinnar endurspeglar a\u00f0 samst\u00e6\u00f0anmuni n\u00fdta s\u00e9r kaupr\u00e9tt \u00ed lok leigut\u00edmabilsins. \u00cd \u00feeim tilfellum er leigueignin afskrifu\u00f0 \u00e1 n\u00fdtingart\u00edmaeignarinnar, sem er \u00e1kvar\u00f0a\u00f0ur me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og notu\u00f0 er fyrir a\u00f0ra fastafj\u00e1rmuni samst\u00e6\u00f0unnar.Jafnframt er vir\u00f0i leigueignar l\u00e6kka\u00f0 reglubundi\u00f0 um sem nemur vir\u00f0isr\u00fdrnun hennar, ef einhver er, oglei\u00f0r\u00e9tt vegna endurmats leiguskuldarinnar.Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins.Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota innbygg\u00f0a vexti leigusamningsins, s\u00e9u \u00feeir tilt\u00e6kir, en annarsnotar samst\u00e6\u00f0an \u00fe\u00e1 vexti sem h\u00fan f\u00e6r af n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar samst\u00e6\u00f0an vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 tiln\u00favir\u00f0ingar.Leigugrei\u00f0slur sem eru innifaldar \u00ed \u00e1kv\u00f6r\u00f0un fj\u00e1rh\u00e6\u00f0ar leiguskuldar fela \u00ed s\u00e9r fastar leigugrei\u00f0slur ogbreytilegar leigugrei\u00f0slur tengdar v\u00edsit\u00f6lu.Leiguskuldin er f\u00e6r\u00f0 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta. H\u00fan er endurmetin\u00feegar breyting ver\u00f0ur \u00e1 framt\u00ed\u00f0arleigugrei\u00f0slum vegna breytinga \u00e1 v\u00edsit\u00f6lu e\u00f0a v\u00f6xtum, ef breyting ver\u00f0ur \u00e1mati samst\u00e6\u00f0unnar \u00e1 fj\u00e1rh\u00e6\u00f0 sem h\u00fan v\u00e6ntir a\u00f0 ver\u00f0i greidd samkv\u00e6mt hrakvir\u00f0istryggingu, efsamst\u00e6\u00f0an breytir mati s\u00ednu \u00e1 \u00fev\u00ed hvort h\u00fan muni n\u00fdta kaupr\u00e9ttar\u00e1kv\u00e6\u00f0i, heimildir til framlengingar e\u00f0auppsagnar leigusamnings e\u00f0a \u00feegar breyting ver\u00f0ur \u00e1 fj\u00e1rh\u00e6\u00f0 leigugrei\u00f0slu sem er \u00ed e\u00f0li s\u00ednu f\u00f6st.\u00deegar leiguskuldin er endurmetin me\u00f0 \u00feessum h\u00e6tti er samsvarandi lei\u00f0r\u00e9tting ger\u00f0 \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0ileigueignarinnar, e\u00f0a lei\u00f0r\u00e9tting f\u00e6r\u00f0 \u00ed rekstrarreikning samst\u00e6\u00f0unnar ef b\u00f3kf\u00e6rt vir\u00f0i leigueignarinnarhefur veri\u00f0 f\u00e6rt ni\u00f0ur \u00ed n\u00fall.Leigueignir eru s\u00e9rgreindar \u00ed efnahagsreikningi me\u00f0al fastafj\u00e1rmuna. Leiguskuldir eru s\u00e9rgreindar \u00edefnahagsreikningi og skipt \u00ed langt\u00edma- og skammt\u00edmahluta skulda. Afskriftir af leigueignum eru \u00edrekstrarreikningi undir afskriftum og vaxtagj\u00f6ld af leiguskuldum eru \u00ed rekstrarreikningi undirfj\u00e1rmagnsgj\u00f6ldum. Samst\u00e6\u00f0an sem leigusaliSamst\u00e6\u00f0an leigir fasteignir og f\u00e6rir leigugrei\u00f0slur vegna rekstrarleigusamninga l\u00ednulega yfir leigut\u00edmabili\u00f0me\u00f0al annarra tekna \u00ed rekstrarreikningi.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:q.Hlutaf\u00e9Almennt hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vi\u00f0 \u00fatg\u00e1fu hlutafj\u00e1r, a\u00f0 fr\u00e1dregnum skatta\u00e1hrifum, og beinnkostna\u00f0ur vi\u00f0 \u00fatg\u00e1fu kaupr\u00e9ttarsamninga er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9.Kaup \u00e1 eigin hlutum\u00deegar eigin hlutir eru keyptir er fj\u00e1rh\u00e6\u00f0 kaupver\u00f0sins, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i a\u00f0 fr\u00e1dregnumskatta\u00e1hrifum, f\u00e6r\u00f0 sem l\u00e6kkun \u00e1 eigin f\u00e9. \u00deegar eigin hlutir eru seldir e\u00f0a gefnir \u00fat aftur er fj\u00e1rh\u00e6\u00f0s\u00f6luver\u00f0sins f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9. Hagna\u00f0i e\u00f0a tapi sem fellur til vi\u00f0 s\u00f6luna er b\u00e6tt vi\u00f0 e\u00f0a dregi\u00f0 fr\u00e1yfirver\u00f0sreikningi hlutafj\u00e1r. \u00c1 reikningskila\u00e1rinu 2022/2023 var yfirver\u00f0sreikningur f\u00e6r\u00f0ur ni\u00f0ur \u00ed 0 eftirvi\u00f0skipti samst\u00e6\u00f0unnar me\u00f0 eigin hluti og \u00fev\u00ed er hagna\u00f0ur sem fellur til vi\u00f0 s\u00f6lu \u00e1 eigin hlutum f\u00e6r\u00f0ur \u00e1\u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 upp a\u00f0 \u00fev\u00ed marki sem \u00e1\u00f0ur var f\u00e6rt til l\u00e6kkunar. r.SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0an ber lagalega e\u00f0a \u00e6tla\u00f0a skyldu vegna li\u00f0inna atbur\u00f0a og l\u00edklegt era\u00f0 kostna\u00f0ur, sem h\u00e6gt er a\u00f0 meta me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti, lendi \u00e1 henni vi\u00f0 a\u00f0 gera upp skuldbindinguna.Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi me\u00f0 v\u00f6xtum fyrir tekjuskatt sems\u00fdna n\u00faverandi marka\u00f0smat t\u00edmavir\u00f0is peninga og \u00e1h\u00e6ttuna sem tengist skuldbindingunni.s. N\u00fdir reikningsskilasta\u00f0lar og t\u00falkanirEndurb\u00e6tur sem t\u00f3ku gildi \u00feann 1. jan\u00faar 2025:Samst\u00e6\u00f0an hefur innleitt al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la, (IFRS, IAS) eins og \u00feeir eru sam\u00feykktir afEvr\u00f3pusambandinu \u00ed lok \u00e1rs 2025, breytingar \u00e1 \u00feeim og n\u00fdjar t\u00falkanir. Innlei\u00f0ing \u00feessara breytinga hafa ekkiveruleg \u00e1hrif \u00e1 samst\u00e6\u00f0ureikninginn. Eftirfarandi endurb\u00e6tur t\u00f3ku gildi \u00feann 1. jan\u00faar 2025:Breyting \u00e1 IAS 21 .............................Lei\u00f0beiningar um mat \u00e1 skiptanleika gjaldmi\u00f0la og skiptagengiNokkrar breytingar \u00e1 reikningsskilast\u00f6\u00f0lum hafa veri\u00f0 ger\u00f0ar sem hafa ekki teki\u00f0 gildi fyrir reikningsskil 31.desember 2025 og hafa ekki veri\u00f0 innleidd fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. Samst\u00e6\u00f0an hefurekki innleitt n\u00fdja e\u00f0a endurb\u00e6tta sta\u00f0la sem hafa veri\u00f0 gefnir \u00fat en ekki teki\u00f0 gildi. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0innlei\u00f0ing \u00feeirra muni ekki hafa veruleg \u00e1hrif \u00e1 samst\u00e6\u00f0u\u00e1rsreikninginn. IFRS 18 mun koma \u00ed sta\u00f0 n\u00faverandi sta\u00f0als, IAS 1 Framsetning reikningsskila, \u00fear sem n\u00fdjar kr\u00f6fur erukynntar en markmi\u00f0i\u00f0 me\u00f0 sta\u00f0linum er a\u00f0 n\u00e1 frekari samanbur\u00f0arh\u00e6fni \u00e1 fj\u00e1rhagslegrar frammist\u00f6\u00f0usamb\u00e6rilegra a\u00f0ila og veita meiri vi\u00f0eigandi uppl\u00fdsingar og gagns\u00e6i fyrir notendur. Jafnvel \u00fe\u00f3 a\u00f0 IFRS 18hafi ekki \u00e1hrif \u00e1 f\u00e6rslu e\u00f0a mat \u00e1 li\u00f0um \u00ed reikningsskilum, er b\u00faist vi\u00f0 a\u00f0 \u00e1hrif hans \u00e1 framsetningu oguppl\u00fdsingagj\u00f6f ver\u00f0i v\u00ed\u00f0t\u00e6k. Stj\u00f3rnendur eru a\u00f0 leggja mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 18.Samst\u00e6\u00f0an mun beita n\u00fdja sta\u00f0linum fr\u00e1 gildist\u00f6kudegi hans, 1. jan\u00faar 2027. Krafa er um a\u00f0 beita sta\u00f0linumafturvirkt og \u00fev\u00ed ver\u00f0a samanbur\u00f0aruppl\u00fdsingar fyrir reiknings\u00e1ri\u00f0 sem l\u00fdkur 28. febr\u00faar 2026 endurbirtar \u00edsamr\u00e6mi vi\u00f0 IFRS 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__20": {
"value": "3.Mat og \u00e1kvar\u00f0anirGer\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki\u00e1kvar\u00f0anir, meti og gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ireigna, skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\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 um mat er a\u00f0 finna \u00ed eftirfarandi sk\u00fdringum:Sk\u00fdring 33i .....................................Mat \u00e1 \u00e1\u00e6tlu\u00f0um n\u00fdtingart\u00edma rekstrarfj\u00e1rmuna Sk\u00fdring 14 og 33i ...........................Mat \u00e1 gangvir\u00f0i endurmetinna fasteignaSk\u00fdring 15 og 33j ............................Mat \u00e1 gangvir\u00f0i \u00e1 fj\u00e1rfestingarfasteignumSk\u00fdring 16 og 33k .........................Mat \u00e1 vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar og annarra \u00f3efnislegra eignaSk\u00fdring 33p ....................................\u00c1kv\u00f6r\u00f0un leigut\u00edma og mat \u00e1 n\u00favir\u00f0ingarv\u00f6xtum",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__14": {
"value": "Hagar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__13": {
"value": "Hagar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__6": {
"value": "Hagar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__8": {
"value": "hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__10": {
"value": "Holtavegi 10, Reykjav\u00edk.",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__12": {
"value": "A\u00f0alstarfsemi f\u00e9lagsins er rekstur sm\u00e1s\u00f6luverslana og tengdra v\u00f6ruh\u00fasa,\u00e1samt s\u00f6lu \u00e1 eldsneyti.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__21": {
"value": "4.Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e6ttir samst\u00e6\u00f0unnar eru \u00fer\u00edr en \u00feeir eru verslanir og v\u00f6ruh\u00fas \u00e1 \u00cdslandi, verslanir og v\u00f6ruh\u00fas \u00edF\u00e6reyjum og Ol\u00eds. Starfs\u00fe\u00e6ttir eru \u00e1kvar\u00f0a\u00f0ir af stj\u00f3rnendum f\u00e9lagsins sem yfirfara reglulega starfs\u00fe\u00e6ttisamst\u00e6\u00f0unnar til a\u00f0 \u00e1kvar\u00f0a hvernig eignum hennar er skipt \u00e1 starfs\u00fe\u00e6tti og til a\u00f0 meta frammist\u00f6\u00f0u\u00feeirra. Starfsemi verslana og v\u00f6ruh\u00fasa, b\u00e6\u00f0i \u00e1 \u00cdslandi og \u00ed F\u00e6reyjum, er a\u00f0 lang st\u00e6rstum hluta \u00edsm\u00e1s\u00f6lurekstri dagv\u00f6ru. Starfsemi Ol\u00eds er a\u00f0 st\u00e6rstum hluta \u00ed s\u00f6lu eldsneytis og \u00fej\u00f3nustu sem \u00fev\u00ed tengist,auk s\u00f6lu skyndibita og \u00fdmissa nau\u00f0synjavara. Ol\u00eds rekur \u00fej\u00f3nustust\u00f6\u00f0var v\u00ed\u00f0svegar um landi\u00f0 undirv\u00f6rumerki Ol\u00eds en rekur auk \u00feess fj\u00f6ldan allan af \u00d3B sj\u00e1lfsafgrei\u00f0slust\u00f6\u00f0vum.Starfs\u00fe\u00e1ttur verslana og v\u00f6ruh\u00fasa \u00e1 \u00cdslandi felur \u00ed s\u00e9r starfsemi B\u00f3nus, Hagkaups, A\u00f0fanga, Banana,St\u00f3rkaups, Noron, Eldum r\u00e9tt og m\u00f3\u00f0urf\u00e9lags. Starfsemi Haga Wine B.V. \u00ed Hollandi fellur einnig h\u00e9r undir envegna sm\u00e6\u00f0ar starfseminnar og einkenna hennar er ekki um s\u00e9rstakan starfs\u00fe\u00e1tt a\u00f0 r\u00e6\u00f0a, \u00fer\u00e1tt fyriranna\u00f0 landsv\u00e6\u00f0i. Stj\u00f3rnendur hafa lagt mat \u00e1 sm\u00e1s\u00f6luverslun \u00e1 \u00cdslandi, eftir mismunandi tegundumverslana, og l\u00edta svo \u00e1 a\u00f0 h\u00fan byggist \u00e1 samb\u00e6rilegum efnahagslegum einkennum, v\u00f6rum, vi\u00f0skiptavinumog birgjum. Heilds\u00f6lurekstur dagv\u00f6ru og sm\u00e1s\u00f6lurekstur s\u00e9rv\u00f6ru er \u00f3verulegur og undir \u00feeim tekju-,hagna\u00f0ar- og eignam\u00f6rkum sem hafa ber til vi\u00f0mi\u00f0unar vi\u00f0 ger\u00f0 starfs\u00fe\u00e1ttayfirlits. Starfs\u00fe\u00e1ttur verslana og v\u00f6ruh\u00fasa \u00ed F\u00e6reyjum inniheldur alla starfsemi SMS samst\u00e6\u00f0unnar sem einkumsamanstendur af rekstri dagv\u00f6ruverslana B\u00f3nus, Miklagar\u00f0s og Mylnunar en einnig rekstri veitingasta\u00f0a,s\u00e9rv\u00f6ruverslana, kj\u00f6tvinnslu og brau\u00f0- og k\u00f6kuger\u00f0ar. Rekstur SMS samst\u00e6\u00f0unnar, utan sm\u00e1s\u00f6luverslunarme\u00f0 dagv\u00f6ru, er \u00f3verulegur \u00ed samhengi vi\u00f0 tekju-, hagna\u00f0ar- og eignam\u00f6rk samst\u00e6\u00f0u Haga sem hafa bertil vi\u00f0mi\u00f0unar vi\u00f0 ger\u00f0 starfs\u00fe\u00e1ttayfirlits og er \u00fev\u00ed liti\u00f0 \u00e1 starfsemi SMS samst\u00e6\u00f0unnar sem einn starfs\u00fe\u00e1tt.4.Starfs\u00fe\u00e1ttayfirlit, frh.:Verslanir Verslanir Rekstrar\u00e1ri\u00f0 2025/26og og v\u00f6ruh\u00fas - v\u00f6ruh\u00fas - J\u00f6fnunar-\u00cdslandOl\u00edsF\u00e6reyjarf\u00e6rslurSamtalsV\u00f6rusala .........................................................136.055 45.998 14.990 0 197.043 V\u00f6rusala innan samst\u00e6\u00f0u ............................801 106 ( 907)0 A\u00f0rar rekstrartekjur .......................................479 189 623 0 1.291 A\u00f0rar rekstrartekjur innan samst\u00e6\u00f0u ..........299 3 ( 302)0 Heildartekjur starfs\u00fe\u00e1tta .........................137.634 46.296 15.613 ( 1.209)198.334 Heildarrekstrargj\u00f6ld starfs\u00fe\u00e1tta ...................( 125.725)( 42.127)( 13.562)1.209 ( 180.205)Rekstrarhagna\u00f0ur (EBITDA) .....................11.909 4.169 2.051 0 18.129 Afskriftir starfs\u00fe\u00e1tta ......................................( 4.397)( 1.165)( 716)0 ( 6.278)Matsbreyting starfs\u00fe\u00e1tta ..............................54 1 ( 465)0 ( 410)\u00c1hrif hlutdeildarf\u00e9laga ...................................859 347 ( 1)0 1.205 Rekstrarafkoma starfs\u00fe\u00e1tta ....................8.425 3.352 869 0 12.646 Hrein fj\u00e1rmagnsgj\u00f6ld .....................................( 2.545)( 550)( 502)0 ( 3.597)Tekjuskattur ...........................................................................................................................................( 1.655)Hagna\u00f0ur \u00e1rsins .......................................................................................................................7.394 28. febr\u00faar 2026Eignir samtals ........................................... 74.262 23.045 17.939 0 115.246 Skuldir samtals .........................................51.943 8.196 12.328 0 72.467 Fj\u00e1rfestingar starfs\u00fe\u00e1tta (nett\u00f3) ..................2.512 1.497 1.569 0 5.578 Rekstrar\u00e1ri\u00f0 2024/25V\u00f6rusala .........................................................126.751 50.124 3.467 0 180.342 V\u00f6rusala innan samst\u00e6\u00f0u ............................757 114 0 ( 871)0 A\u00f0rar rekstrartekjur .......................................451 302 183 0 936 A\u00f0rar rekstrartekjur innan samst\u00e6\u00f0u ..........281 4 0 ( 285)0 Heildartekjur starfs\u00fe\u00e1tta .........................128.240 50.544 3.650 (1.156)181.278 Heildarrekstrargj\u00f6ld starfs\u00fe\u00e1tta ...................( 117.719)( 46.850)( 3.127)1.156 ( 166.540)Rekstrarhagna\u00f0ur (EBITDA) .....................10.521 3.694 523 0 14.738 Afskriftir starfs\u00fe\u00e1tta ......................................( 3.986)( 1.187)( 178)0 ( 5.351)Matsbreyting starfs\u00fe\u00e1tta ..............................129 ( 9)922 0 1.042 \u00c1hrif hlutdeildarf\u00e9laga ...................................699 282 0 0 981 Rekstrarafkoma starfs\u00fe\u00e1tta .....................7.363 2.780 1.267 0 11.410 Hrein fj\u00e1rmagnsgj\u00f6ld .....................................( 2.365)( 493)( 130)0 ( 2.988)Tekjuskattur ...........................................................................................................................................( 1.392)Hagna\u00f0ur \u00e1rsins ......................................................................................................................7.030 28. febr\u00faar 2025Eignir samtals* ......................................... 65.255 22.746 17.531 0 105.532 Skuldir samtals* .......................................46.022 9.216 11.805 0 67.043 Fj\u00e1rfestingar starfs\u00fe\u00e1tta (nett\u00f3) ..................2.650 862 621 0 4.133 *Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefur veri\u00f0 breytt. Sj\u00e1 sk\u00fdringu 16.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__11": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__9": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__7": {
"value": "\u00cdslandi",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__22": {
"value": "5.V\u00f6rusalaV\u00f6rusala greinist \u00feannig:2025/26 2024/25Dagvara ......................................................................................................................141.315122.459S\u00e9rvara .......................................................................................................................18.66016.056Eldsneyti .....................................................................................................................37.06841.827V\u00f6rusala samtals .......................................................................................................197.043180.342V\u00f6rusala \u00e1 \u00cdslandi greinist \u00feannig:Dagvara ......................................................................................................................127.459119.203S\u00e9rvara .......................................................................................................................17.41715.798Eldsneyti .....................................................................................................................37.06841.827V\u00f6rusala samtals .......................................................................................................181.944176.828V\u00f6rusala \u00ed F\u00e6reyjum greinist \u00feannig:Dagvara ......................................................................................................................13.7473.211S\u00e9rvara .......................................................................................................................694178V\u00f6rusala samtals .......................................................................................................14.4413.389V\u00f6rusala \u00e1 \u00f6\u00f0rum landssv\u00e6\u00f0um greinist \u00feannig:Dagvara ......................................................................................................................10945S\u00e9rvara .......................................................................................................................54980V\u00f6rusala samtals .......................................................................................................658125",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__23": {
"value": "6.A\u00f0rar rekstrartekjurA\u00f0rar rekstrartekjur greinast \u00feannig:2025/26 2024/25A\u00f0st\u00f6\u00f0u- og h\u00fasaleigutekjur ....................................................................................1.001696\u00ddmsar a\u00f0rar rekstrartekjur .......................................................................................290240A\u00f0rar rekstrartekjur samtals .....................................................................................1.291936",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__24": {
"value": "7.Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:2025/26 2024/25Laun ............................................................................................................................18.351 15.287 M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 ............................................................................................2.126 1.773 \u00d6nnur launatengd gj\u00f6ld ............................................................................................1.494 1.343 \u00c1fallinn kostna\u00f0ur vegna kaupr\u00e9ttarsamninga, sbr. sk\u00fdringu 23 .........................102 48 Laun og launatengd gj\u00f6ld samtals ...........................................................................22.073 18.451 Fj\u00f6ldi \u00e1rsverka ...........................................................................................................1.876 1.581 Fj\u00f6ldi starfsmanna \u00ed \u00e1rslok ........................................................................................3.494 3.508 Kynjahlutfall starfsmanna \u00ed % - fj\u00f6ldi \u00e1rsverka (karlar/konur) ...............................52/4854/46Greint er fr\u00e1 launum stj\u00f3rnar og lykilstj\u00f3rnenda \u00ed sk\u00fdringu 29.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__25": {
"value": "8.Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur greinist \u00feannig:2025/26 2024/25Rekstrarkostna\u00f0ur fasteigna ....................................................................................4.335 3.272 S\u00f6lu- og marka\u00f0skostna\u00f0ur .....................................................................................1.758 1.385 Skrifstofu- og stj\u00f3rnunarkostna\u00f0ur .........................................................................3.317 2.910 Annar rekstrarkostna\u00f0ur ...........................................................................................803 1.284 Annar rekstrarkostna\u00f0ur samtals ............................................................................10.213 8.851",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__26": {
"value": "9.\u00de\u00f3knun til endursko\u00f0enda\u00de\u00f3knun til endursko\u00f0enda vegna endursko\u00f0unar \u00e1 samst\u00e6\u00f0u\u00e1rsreikningi og \u00e1rsreikningum d\u00f3tturf\u00e9laga greinist \u00feannig:2025/26 2024/25Endursko\u00f0un og k\u00f6nnun ...........................................................................................63 47 \u00d6nnur \u00fej\u00f3nusta ..........................................................................................................1 1 Samtals \u00fe\u00f3knun til endursko\u00f0enda samst\u00e6\u00f0unnar ..............................................64 48",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__27": {
"value": "10.AfskriftirAfskriftir greinast \u00feannig:2025/26 2024/25Afskrift rekstrarfj\u00e1rmuna, sj\u00e1 sk\u00fdringu 14 ...............................................................3.066 2.650 Afskrift \u00f3efnislegra eigna, sj\u00e1 sk\u00fdringu 16 ..............................................................630 475 Afskrift leigueigna, sj\u00e1 sk\u00fdringu 17 ..........................................................................2.406 2.067 Hlutdeild \u00ed afskriftum Ol\u00edudreifingar ehf. .................................................................176 159 Afskriftir samtals .......................................................................................................6.278 5.351",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__28": {
"value": "11.Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:2025/26 2024/25Vaxtatekjur af innst\u00e6\u00f0um og kr\u00f6fum ......................................................................342282Gengishagna\u00f0ur ........................................................................................................010Fj\u00e1rmunatekjur samtals .............................................................................................342292Vaxtagj\u00f6ld og ver\u00f0b\u00e6tur .......................................................................................... ( 2.319) ( 2.086)Vaxtagj\u00f6ld leiguskuldar, sj\u00e1 sk\u00fdringu 25 ................................................................. ( 1.577) ( 1.194)Gengistap ................................................................................................................... ( 43)0Fj\u00e1rmagnsgj\u00f6ld samtals ............................................................................................ ( 3.939) ( 3.280)Hrein fj\u00e1rmagnsgj\u00f6ld ................................................................................................. ( 3.597) ( 2.988)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__29": {
"value": "12.TekjuskatturTekjuskattur \u00ed rekstrarreikningi greinist \u00feannig:2025/26 2024/25Tekjuskattur til grei\u00f0slu .....................................................................1.730 1.444 Breyting tekjuskattsskuldbindingar ..................................................( 75)( 52)Tekjuskattur f\u00e6r\u00f0ur \u00ed rekstrarreikning .............................................1.655 1.392 Virkur tekjuskattur greinist \u00feannig:Hagna\u00f0ur \u00e1rsins .................................................................................7.394 7.030 Tekjuskattur \u00e1rsins .............................................................................1.655 1.392 Hagna\u00f0ur fyrir tekjuskatt ...................................................................9.049 8.422 Tekjuskattur mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall ...........20,0% 1.810 21,0% 1.769 \u00c1hrif annars skatthlutfalls \u00ed F\u00e6reyjum ......................( 0,9%)( 15)( 0,4%)( 6)\u00d3fr\u00e1dr\u00e1ttarb\u00e6r kostna\u00f0ur .........................................1,7% 154 0,5% 41 \u00d3skattskyldar tekjur ...................................................( 1,4%)( 126)( 5,5%)( 460)A\u00f0rar breytingar .........................................................( 1,9%)( 168)0,6% 48 Virkur tekjuskattur ......................................................17,5% 1.655 19,6% 1.392",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__30": {
"value": "13.Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0alfj\u00f6ldavirkra hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0alfj\u00f6lda virkra hluta a\u00f0 teknu tilliti til\u00feynningar\u00e1hrifa v\u00e6ntra \u00fatgefinna hluta vegna kaupr\u00e9tta starfsmanna.2025/26 2024/25Hagna\u00f0ur \u00e1rsins til hluthafa m\u00f3\u00f0urf\u00e9lagsins .........................................................7.390 7.030 Vegi\u00f0 me\u00f0altal \u00fatistandandi hlutafj\u00e1r:Hlutaf\u00e9 \u00ed \u00e1rsbyrjun .....................................................................................................1.106 1.106 \u00c1hrif endurkaupa og \u00f3gildingar \u00e1 eigin br\u00e9fum ......................................................( 12)0 \u00c1hrif afhendingar \u00e1 eigin br\u00e9fum vegna samruna ..................................................0 ( 19)Veginn me\u00f0alfj\u00f6ldi \u00fatistandandi hluta ....................................................................1.094 1.087 \u00c1hrif kaupr\u00e9ttasamninga ..........................................................................................151 29 Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta \u00e1 \u00e1rinu fyrir \u00feynntan hagna\u00f0 ..........................1.245 1.116 Grunnhagna\u00f0ur \u00e1 hlut ...............................................................................................6,75 6,47 \u00deynntur hagna\u00f0ur \u00e1 hlut ...........................................................................................5,94 6,30",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__31": {
"value": "14.Rekstrarfj\u00e1rmunirEndurmetnar A\u00f0rar \u00c1h\u00f6ld og Rekstrarfj\u00e1rmunir greinast \u00feannig:fasteignir fasteignir innr\u00e9ttingar SamtalsKostna\u00f0arver\u00f0 e\u00f0a matsvir\u00f0iSta\u00f0a 1.3.2024 ...........................................................8.452 6.926 25.462 40.840 Endurmat \u00e1 \u00e1rinu ........................................................4.596 0 0 4.596 Fj\u00e1rfesting \u00e1 \u00e1rinu .......................................................144 1.574 2.111 3.829 Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................0 6.477 4.716 11.193 Selt og aflagt ..............................................................0 ( 264)( 252)( 516)\u00de\u00fd\u00f0ingarmunur ...........................................................0 ( 6)( 7)( 13)Sta\u00f0a 28.2.2025 .........................................................13.192 14.707 32.030 59.929 Endurflokka\u00f0 ...............................................................0 1.688 ( 3.557)( 1.869)Endurmat \u00e1 \u00e1rinu ........................................................616 0 0 616 Fj\u00e1rfesting \u00e1 \u00e1rinu .......................................................130 1.677 3.111 4.918 Selt og aflagt ..............................................................( 21)( 10)( 332)( 363)\u00de\u00fd\u00f0ingarmunur ...........................................................0 ( 125)( 85)( 210)Sta\u00f0a 28.2.2026 .........................................................13.917 17.937 31.167 63.021 AfskriftirSta\u00f0a 1.3.2024 ...........................................................953 1.089 16.262 18.304 Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................0 465 3.016 3.481 Afskriftir .....................................................................172 223 2.255 2.650 Selt og aflagt ..............................................................0 3)( 126)( 129)( \u00de\u00fd\u00f0ingarmunur ...........................................................0 5)( 4)( 9)( Sta\u00f0a 28.2.2025 .........................................................1.125 1.769 21.403 24.297 Endurflokka\u00f0 ...............................................................0 1.986 ( 3.858)( 1.872)Afskriftir .....................................................................278 305 2.483 3.066 Selt og aflagt ..............................................................0 ( 6)( 236)( 242)\u00de\u00fd\u00f0ingarmunur ...........................................................0 ( 9)( 55)( 64)Sta\u00f0a 28.2.2026 .........................................................1.403 4.045 19.737 25.185 B\u00f3kf\u00e6rt ver\u00f0Sta\u00f0a 1.3.2024 ...........................................................7.499 5.837 9.199 22.535 Sta\u00f0a 28.2.2025 .........................................................12.067 12.938 10.627 35.632 Sta\u00f0a 28.2.2026 .........................................................12.514 13.892 11.430 37.836 14.Rekstrarfj\u00e1rmunir, frh.:Endurmat fasteignaFj\u00e1rfestingarfasteignir sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnar eru endurflokka\u00f0ar sem rekstrarfj\u00e1rmunir \u00edsamst\u00e6\u00f0u\u00e1rsreikningi og tilheyra flokki endurmetinna fasteigna h\u00e9r a\u00f0 framan. Matsbreyting \u00feeirra er f\u00e6r\u00f0 \u00e1s\u00e9rstakan endurmatsreikning \u00e1 me\u00f0al eigin fj\u00e1r. Sj\u00e1 uppl\u00fdsingar um gangvir\u00f0ismat \u00feeirra \u00ed sk\u00fdringu 15.Fasteignamat og v\u00e1tryggingaver\u00f0V\u00e1tryggingaver\u00f0, fasteignamat og b\u00f3kf\u00e6rt ver\u00f0 fasteigna og l\u00f3\u00f0a \u00ed lok reiknings\u00e1rs nam eftirfarandifj\u00e1rh\u00e6\u00f0um:28.2.2026 28.2.2025Fasteignamat .............................................................................................................10.85510.324V\u00e1tryggingaver\u00f0 fasteigna .......................................................................................26.75225.870B\u00f3kf\u00e6rt ver\u00f0 fasteigna .............................................................................................26.40625.005V\u00e1tryggingaver\u00f0 innr\u00e9ttinga og \u00e1halda ...................................................................29.16632.715B\u00f3kf\u00e6rt ver\u00f0 innr\u00e9ttinga og \u00e1halda .........................................................................11.43010.627Ve\u00f0setningar\u00c1 fasteignum og fj\u00e1rfestingarfasteignum samst\u00e6\u00f0unnar, sem eru \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i 21.288 millj. kr., hv\u00edla\u00feingl\u00fdst ve\u00f0 og skuldbindingar a\u00f0 fj\u00e1rh\u00e6\u00f0 29.348 millj. kr. til tryggingar \u00e1 skuldum samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__32": {
"value": "15.Fj\u00e1rfestingarfasteignir FasteignirFj\u00e1rfestingarfasteignir greinast \u00feannig:Fasteignir \u00ed rekstrarleigu SamtalsB\u00f3kf\u00e6rt ver\u00f0 1.3.2024 .......................................................................4.672 0 4.672 Fj\u00e1rfesting \u00e1 \u00e1rinu ..............................................................................51 0 51 Selt \u00e1 \u00e1rinu ..........................................................................................( 5)0 ( 5)Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ................................................0 3.689 3.689 Gangvir\u00f0isbreyting .............................................................................120 922 1.042 Sta\u00f0a 28.2.2025 .................................................................................4.838 4.611 9.449 Fj\u00e1rfesting \u00e1 \u00e1rinu ..............................................................................67 0 67 Selt \u00e1 \u00e1rinu ..........................................................................................0 ( 3)( 3)Breytingar \u00e1 leigusamningum ............................................................0 89 89 Gangvir\u00f0isbreyting .............................................................................55 ( 465)( 410)\u00de\u00fd\u00f0ingarmunur ...................................................................................( 75)( 75)Sta\u00f0a 28.2.2026 .................................................................................4.960 4.157 9.117 Fasteignamat og v\u00e1tryggingaver\u00f0V\u00e1tryggingaver\u00f0, fasteignamat og b\u00f3kf\u00e6rt ver\u00f0 fj\u00e1rfestingarfasteigna og l\u00f3\u00f0a \u00ed lok reiknings\u00e1rs nameftirfarandi fj\u00e1rh\u00e6\u00f0um:28.2.2026 28.2.2025Fasteignamat fj\u00e1rfestingarfasteigna .......................................................................2.8432.710V\u00e1tryggingaver\u00f0 fj\u00e1rfestingarfasteigna ..................................................................4.3633.982B\u00f3kf\u00e6rt ver\u00f0 fj\u00e1rfestingarfasteigna ........................................................................9.1179.449Fj\u00e1rh\u00e6\u00f0ir f\u00e6r\u00f0ar \u00ed rekstrarreikning vegna fj\u00e1rfestingarfasteigna:2025/26 2024/25Leigutekjur .................................................................................................................907 483 Beinn rekstrarkostna\u00f0ur tengdur leigueignum \u00ed \u00fatleigu .........................................154 98 Beinn rekstrarkostna\u00f0ur tengdur leigueignum sem ekki eru \u00ed \u00fatleigu ..................2 5 15.Fj\u00e1rfestingarfasteignir, frh.:Fj\u00e1rfestingarfasteignir eru \u00fdmist \u00ed skammt\u00edma- e\u00f0a langt\u00edmaleigu. Framt\u00ed\u00f0arleigugrei\u00f0slur leigusamninga erua\u00f0 l\u00e1gmarki sem h\u00e9r segir:28.2.2026 28.2.2025Innan eins \u00e1rs .............................................................................................................874 896 Eftir eitt til fimm \u00e1r .....................................................................................................3.405 3.380 Eftir meira en fimm \u00e1r ................................................................................................4.231 5.066 Leigusamningar samtals ...........................................................................................8.510 9.342 \u00c1kv\u00f6r\u00f0un gangvir\u00f0is fj\u00e1rfestingarfasteigna Gangvir\u00f0ism\u00f6t f\u00e9lagsins \u00ed \u00e1rslok 2025/2026 og 2024/2025 voru unnin me\u00f0 a\u00f0sto\u00f0 \u00f3h\u00e1\u00f0ra s\u00e9rfr\u00e6\u00f0inga. Vi\u00f0mat \u00e1 fj\u00e1rfestingarfasteignum er stu\u00f0st vi\u00f0 n\u00favirt framt\u00ed\u00f0arsj\u00f3\u00f0streymi einstakra eigna. Sj\u00f3\u00f0streymisl\u00edkani\u00f0byggir \u00e1 frj\u00e1lsu sj\u00f3\u00f0streymi til samst\u00e6\u00f0unnar sem n\u00favirt er me\u00f0 veginni \u00e1v\u00f6xtunarkr\u00f6fu hverrar eignar(WACC). \u00c1v\u00f6xtunarkrafa eigin fj\u00e1r er metin \u00fat fr\u00e1 CAPM l\u00edkaninu (Capital Asset Pricing Model) \u00fear sembyggt er \u00e1 \u00e1h\u00e6ttulausum ver\u00f0trygg\u00f0um v\u00f6xtum a\u00f0 vi\u00f0b\u00e6ttu \u00e1lagi til a\u00f0 m\u00e6ta \u00feeirri \u00e1h\u00e6ttu sem fylgirundirliggjandi rekstri. L\u00e1nsfj\u00e1rvextir byggja \u00e1 \u00e1\u00e6tlu\u00f0um vaxtakj\u00f6rum sem bj\u00f3\u00f0ast \u00e1 marka\u00f0i vi\u00f0endurfj\u00e1rm\u00f6gnun eignanna. \u00c1\u00e6tla\u00f0 sj\u00f3\u00f0sfl\u00e6\u00f0i tekur mi\u00f0 af leigutekjum af fyrirliggjandi leigusamningum og v\u00e6ntri \u00fer\u00f3un \u00feeirra. Lagt ermat \u00e1 s\u00e9rhvern leigusamning og tillit teki\u00f0 til \u00feeirra \u00e1h\u00e6ttu\u00fe\u00e1tta sem m\u00e1li skipta. Fr\u00e1 \u00e1\u00e6tlu\u00f0um leigutekjumer dreginn \u00e1\u00e6tla\u00f0ur rekstrarkostna\u00f0ur. Me\u00f0 \u00feessum h\u00e6tti er hver eign f\u00e9lagsins metin sem sj\u00e1lfst\u00e6\u00f0eining. Forsendur vir\u00f0isl\u00edkansins byggja \u00e1 reynslut\u00f6lum \u00far rekstri f\u00e9lagsins \u00e1samt sp\u00e1 um \u00fer\u00f3un lykil\u00fe\u00e1tta tilframt\u00ed\u00f0ar. Ni\u00f0ursta\u00f0a matsins fyrir fasteignir \u00ed eigu samst\u00e6\u00f0unnar \u00ed \u00e1rslok 2025/26 var h\u00e6kkun \u00e1 matifj\u00e1rfestingarfasteigna a\u00f0 fj\u00e1rh\u00e6\u00f0 671,6 millj. kr. (2024/25: 418,9 millj.kr.). Fj\u00e1rh\u00e6\u00f0 sem f\u00e6r\u00f0 er \u00edrekstrarreikning nemur 55,3 millj. kr. en fj\u00e1rfestingarfasteignir sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnar eruendurflokka\u00f0ar sem rekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi og matsbreyting \u00feeirra f\u00e6r\u00f0 \u00e1 s\u00e9rstakanendurmatsreikning \u00e1 me\u00f0al eigin fj\u00e1r. Sj\u00e1 einnig umfj\u00f6llun \u00ed sk\u00fdringu 14.Ni\u00f0ursta\u00f0a matsins fyrir fasteignir \u00ed rekstrarleigu \u00ed \u00e1rslok 2025/26 var l\u00e6kkun \u00e1 mati fj\u00e1rfestingarfasteignaa\u00f0 fj\u00e1rh\u00e6\u00f0 465 millj.kr. (2024/25: h\u00e6kkun um 922 millj.kr.).FasteignirFasteignir \u00ed rekstrarleiguHelstu forsendur gangvir\u00f0ismats:28.2.2026 28.2.2025 28.2.2026 28.2.2025Skuldsetningarhlutfall ................................................65%65%--Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .......................6,64-7,39%6,51-7,26%4,94-5,29%4,65-4,85%N\u00fdtingarhlutfall ...........................................................90,0-99%90,0-95,0%95,0-99,0%95,0-99,0%N\u00e6mnigreining gangvir\u00f0ismats fasteigna \u00ed \u00e1rslok 2025/26Gangvir\u00f0ismat fj\u00e1rfestingarfasteigna fellur undir stig \u00ferj\u00fa \u00ed gangvir\u00f0isl\u00edkani al\u00fej\u00f3\u00f0legra reikningsskilasta\u00f0laenda byggir \u00fea\u00f0 a\u00f0 verulegu leyti \u00e1 \u00f6\u00f0rum uppl\u00fdsingum en marka\u00f0suppl\u00fdsingum. V\u00e6ri lykilforsendumgangvir\u00f0ismatsins breytt, \u00fe.e. forsendum um fj\u00e1rmagnskostna\u00f0 og leiguver\u00f0, yr\u00f0u breytingar \u00e1 gangvir\u00f0isem f\u00e6rt er \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 eftirfarandi t\u00f6flu: H\u00e6kkun L\u00e6kkunH\u00e6kkun / (l\u00e6kkun) marka\u00f0sleigu pr. m2 um 100 kr. .............................................585 585)( (H\u00e6kkun) / l\u00e6kkun \u00e1 vegnum fj\u00e1rmagnskostna\u00f0i um 0,1%-stig ........................278)( 286",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__34": {
"value": "16. \u00d3efnislegar eignir Langt\u00edma-\u00d3efnislegar eignir greinast \u00feannig:Vi\u00f0skiptavild Hugb\u00fana\u00f0ur kostna\u00f0ur SamtalsKostna\u00f0arver\u00f0Sta\u00f0a 1.3.2024 ...........................................................11.836 2.925 189 14.950 Vi\u00f0skiptavild vegna SMS ...........................................2.410 0 0 2.410 Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................0 12 0 12 Fj\u00e1rfesting \u00e1 \u00e1rinu .......................................................0 823 0 823 Selt og aflagt ..............................................................0 0 0 0 \u00de\u00fd\u00f0ingarmunur ...........................................................0 ( 4)0 ( 4)Sta\u00f0a 28.2.2025 .........................................................14.246 3.756 189 18.191 Vi\u00f0skiptavild vegna SMS ...........................................496 0 0 496 Uppf\u00e6r\u00f0 sta\u00f0a 28.2.2025 .........................................14.742 3.756 189 18.687 Endurflokka\u00f0 ...............................................................0 77 0 77 Fj\u00e1rfesting \u00e1 \u00e1rinu .......................................................0 757 0 757 Selt og aflagt ..............................................................0 ( 45)0 ( 45)\u00de\u00fd\u00f0ingarmunur ...........................................................( 57)0 0 ( 57)Sta\u00f0a 28.2.2026 .........................................................14.685 4.545 189 19.419 Afskriftir og vir\u00f0isr\u00fdrnunSta\u00f0a 1.3.2024 ...........................................................746 1.179 189 2.114 Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................0 3 0 3 Afskriftir ......................................................................0 475 0 475 Selt og aflagt ..............................................................0 0 0 0 \u00de\u00fd\u00f0ingarmunur ...........................................................0 ( 3)0 ( 3)Sta\u00f0a 28.2.2025 .........................................................746 1.654 189 2.589 Endurflokka\u00f0 ...............................................................0 76 0 76 Afskriftir ......................................................................0 630 0 630 Selt og aflagt ..............................................................0 ( 44)0 ( 44)\u00de\u00fd\u00f0ingarmunur ...........................................................0 0 0 0 Sta\u00f0a 28.2.2026 .........................................................746 2.316 189 3.251 B\u00f3kf\u00e6rt ver\u00f0Sta\u00f0a 1.3.2024 ...........................................................11.090 1.746 0 12.836 Sta\u00f0a 28.2.2025 .........................................................13.995 2.102 0 16.097 Sta\u00f0a 28.2.2026 .........................................................13.938 2.229 0 16.167 Vir\u00f0isr\u00fdrnunarpr\u00f3fVi\u00f0skiptavild sem ver\u00f0ur til vi\u00f0 yfirt\u00f6ku \u00e1 rekstrareiningum e\u00f0a kaupum \u00e1 d\u00f3tturf\u00e9l\u00f6gum er ekki afskrifu\u00f0heldur er gert vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega til a\u00f0 kanna hvort vir\u00f0isr\u00fdrnun s\u00e9 til sta\u00f0ar.Vi\u00f0skiptavild sem myndast vi\u00f0 yfirt\u00f6kur e\u00f0a kaup er \u00fatdeilt \u00e1 flokk eigna sem eru skilgreindar semfj\u00e1rskapandi einingar af stj\u00f3rnendum samst\u00e6\u00f0unnar. Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir fyrir tekjuskapandieiningar eru bygg\u00f0ar \u00e1 n\u00fdtingarvir\u00f0i.Vi\u00f0skiptavild vegna kaupa \u00e1 SMS nam 2.849 millj. kr. \u00ed \u00e1rslok. Engar breytingar ur\u00f0u \u00e1 \u00fathlutun yfirver\u00f0s ogvi\u00f0skiptavildar \u00e1 \u00e1rinu 2025/26 vegna kaupanna \u00e1 SMS \u00e1 s\u00ed\u00f0asta rekstrar\u00e1ri. Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefurhins vegar veri\u00f0 breytt til a\u00f0 endurspegla gangvir\u00f0i kaupver\u00f0s SMS \u00e1 yfirt\u00f6kudegi vegna uppl\u00fdsinga semkomu fram innan \u00e1rs fr\u00e1 kaupum. Skuldbinding a\u00f0 fj\u00e1rh\u00e6\u00f0 496 millj. kr. var f\u00e6r\u00f0 me\u00f0al langt\u00edmaskulda en \u00ed\u00e1rslok 28.2.2026 flokkast h\u00fan me\u00f0al annarra skammt\u00edmaskulda. Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 starfs\u00fe\u00e6tti:28.2.2026 28.2.2025Verslanir og v\u00f6ruh\u00fas \u00e1 \u00cdslandi (B\u00f3nus, Bananar og Eldum r\u00e9tt) ............................8.853 8.853 Verslanir og v\u00f6ruh\u00fas \u00ed F\u00e6reyjum (SMS) ..................................................................2.849 2.906 Ol\u00eds ..............................................................................................................................2.236 2.236 Vi\u00f0skiptavild samtals ................................................................................................ 13.938 13.995 16.\u00d3efnislegar eignir, frh.:Vir\u00f0isr\u00fdrnunarpr\u00f3fN\u00fdtingarvir\u00f0i byggir \u00e1 nokkrum meginforsendum sem innihalda mat stj\u00f3rnenda \u00e1 framt\u00ed\u00f0arhorfumvi\u00f0komandi fj\u00e1rskapandi einingar \u00fear sem stu\u00f0st er vi\u00f0 s\u00f6guleg ytri og innri g\u00f6gn. Vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i erstu\u00f0st vi\u00f0 v\u00e6nt fj\u00e1rstreymi sem f\u00e6rt hefur veri\u00f0 til n\u00favir\u00f0is. Fj\u00e1rstreymi var \u00e1\u00e6tla\u00f0 me\u00f0 hli\u00f0sj\u00f3n affj\u00e1rh\u00e6\u00f0um \u00ed sam\u00feykktum rekstrar\u00e1\u00e6tlunum \u00e1rsins 2026/27 og n\u00e6stu fimm \u00e1ra \u00e1samt f\u00f6stumframt\u00ed\u00f0arnafnvexti eftir sp\u00e1t\u00edmabili\u00f0 sem stj\u00f3rnendur telja a\u00f0 endurspegli reynslu fyrri \u00e1ra, framt\u00ed\u00f0ar\u00fer\u00f3unog sp\u00e1r greiningara\u00f0ila um ver\u00f0b\u00f3lgu og hagv\u00f6xt n\u00e6stu \u00e1rin. V\u00e6nt fj\u00e1rstreymi er f\u00e6rt til n\u00favir\u00f0is me\u00f0vegnum fj\u00e1rmagnskostna\u00f0i (WACC) vi\u00f0komandi fj\u00e1rskapandi einingar. \u00c1v\u00f6xtunarkrafan byggir \u00e1\u00e1h\u00e6ttulausum v\u00f6xtum a\u00f0 vi\u00f0b\u00e6ttu \u00e1lagi \u00e1 samsetningu fj\u00e1rm\u00f6gnunar fyrir hverja fj\u00e1rskapandi einingu \u00fearsem byggt er \u00e1 ytri- og innri g\u00f6gnum. Forsendur eru eftirfarandi:28.2.2026 28.2.2025Framt\u00ed\u00f0arv\u00f6xtur .........................................................................................................2,0-4,0%2,0-4,0%Tekjuv\u00f6xtur n\u00e6stu 5 \u00e1ra ........................................................................................... -10,5-10%2,5-13,0%EBITDA hlutfall n\u00e6stu 5 \u00e1ra .....................................................................................4,6-12,7%4,5-15,5%Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .......................................................................6,6-11,2%10,2-11,2%Skuldsetningarhlutfall ...............................................................................................35,8-39,2%35,5-45,3%\u00c1h\u00e6ttulausir vextir ....................................................................................................2,53-6,53%6,63%Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir allra fj\u00e1rskapandi eininga var meti\u00f0 h\u00e6rra en eignagrunnur og \u00fev\u00ed enginvir\u00f0isr\u00fdrnun f\u00e6r\u00f0 hj\u00e1 samst\u00e6\u00f0unni. \u00c1 sp\u00e1t\u00edmabilinu er gert r\u00e1\u00f0 fyrir tekjusamdr\u00e6tti hj\u00e1 starfs\u00fe\u00e6tti Ol\u00eds \u00e1fyrsta \u00e1ri vegna breytinga \u00e1 eldsneytisgj\u00f6ldum, sem sk\u00fdrir neikv\u00e6\u00f0an tekjuv\u00f6xt (-10,5%) \u00ed t\u00f6flu h\u00e9r a\u00f0 ofan.Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs vi\u00f0skiptavildar ver\u00f0a stj\u00f3rnendur a\u00f0 meta \u00e1kve\u00f0nar forsendur semnota\u00f0ar eru \u00ed \u00e1rlegu vir\u00f0isr\u00fdrnunarpr\u00f3fi. Sl\u00edkt mat felur alltaf \u00ed s\u00e9r \u00e1kve\u00f0na \u00f3vissu sem getur haft veruleg\u00e1hrif \u00e1 \u00fatkomu pr\u00f3fanna ef forsendur reynast rangar. Fj\u00e1rskapandi einingar samst\u00e6\u00f0unnar eru misvi\u00f0kv\u00e6mar fyrir breytingum \u00e1 meginforsendum vir\u00f0isr\u00fdrnunarpr\u00f3fsins og myndu raunh\u00e6far breytingar \u00e1lykilforsendum samt sem \u00e1\u00f0ur ekki lei\u00f0a til vir\u00f0isr\u00fdrnunar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__33": {
"value": "16. \u00d3efnislegar eignir Langt\u00edma-\u00d3efnislegar eignir greinast \u00feannig:Vi\u00f0skiptavild Hugb\u00fana\u00f0ur kostna\u00f0ur SamtalsKostna\u00f0arver\u00f0Sta\u00f0a 1.3.2024 ...........................................................11.836 2.925 189 14.950 Vi\u00f0skiptavild vegna SMS ...........................................2.410 0 0 2.410 Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................0 12 0 12 Fj\u00e1rfesting \u00e1 \u00e1rinu .......................................................0 823 0 823 Selt og aflagt ..............................................................0 0 0 0 \u00de\u00fd\u00f0ingarmunur ...........................................................0 ( 4)0 ( 4)Sta\u00f0a 28.2.2025 .........................................................14.246 3.756 189 18.191 Vi\u00f0skiptavild vegna SMS ...........................................496 0 0 496 Uppf\u00e6r\u00f0 sta\u00f0a 28.2.2025 .........................................14.742 3.756 189 18.687 Endurflokka\u00f0 ...............................................................0 77 0 77 Fj\u00e1rfesting \u00e1 \u00e1rinu .......................................................0 757 0 757 Selt og aflagt ..............................................................0 ( 45)0 ( 45)\u00de\u00fd\u00f0ingarmunur ...........................................................( 57)0 0 ( 57)Sta\u00f0a 28.2.2026 .........................................................14.685 4.545 189 19.419 Afskriftir og vir\u00f0isr\u00fdrnunSta\u00f0a 1.3.2024 ...........................................................746 1.179 189 2.114 Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................0 3 0 3 Afskriftir ......................................................................0 475 0 475 Selt og aflagt ..............................................................0 0 0 0 \u00de\u00fd\u00f0ingarmunur ...........................................................0 ( 3)0 ( 3)Sta\u00f0a 28.2.2025 .........................................................746 1.654 189 2.589 Endurflokka\u00f0 ...............................................................0 76 0 76 Afskriftir ......................................................................0 630 0 630 Selt og aflagt ..............................................................0 ( 44)0 ( 44)\u00de\u00fd\u00f0ingarmunur ...........................................................0 0 0 0 Sta\u00f0a 28.2.2026 .........................................................746 2.316 189 3.251 B\u00f3kf\u00e6rt ver\u00f0Sta\u00f0a 1.3.2024 ...........................................................11.090 1.746 0 12.836 Sta\u00f0a 28.2.2025 .........................................................13.995 2.102 0 16.097 Sta\u00f0a 28.2.2026 .........................................................13.938 2.229 0 16.167 Vir\u00f0isr\u00fdrnunarpr\u00f3fVi\u00f0skiptavild sem ver\u00f0ur til vi\u00f0 yfirt\u00f6ku \u00e1 rekstrareiningum e\u00f0a kaupum \u00e1 d\u00f3tturf\u00e9l\u00f6gum er ekki afskrifu\u00f0heldur er gert vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega til a\u00f0 kanna hvort vir\u00f0isr\u00fdrnun s\u00e9 til sta\u00f0ar.Vi\u00f0skiptavild sem myndast vi\u00f0 yfirt\u00f6kur e\u00f0a kaup er \u00fatdeilt \u00e1 flokk eigna sem eru skilgreindar semfj\u00e1rskapandi einingar af stj\u00f3rnendum samst\u00e6\u00f0unnar. Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir fyrir tekjuskapandieiningar eru bygg\u00f0ar \u00e1 n\u00fdtingarvir\u00f0i.Vi\u00f0skiptavild vegna kaupa \u00e1 SMS nam 2.849 millj. kr. \u00ed \u00e1rslok. Engar breytingar ur\u00f0u \u00e1 \u00fathlutun yfirver\u00f0s ogvi\u00f0skiptavildar \u00e1 \u00e1rinu 2025/26 vegna kaupanna \u00e1 SMS \u00e1 s\u00ed\u00f0asta rekstrar\u00e1ri. Samanbur\u00f0arfj\u00e1rh\u00e6\u00f0um hefurhins vegar veri\u00f0 breytt til a\u00f0 endurspegla gangvir\u00f0i kaupver\u00f0s SMS \u00e1 yfirt\u00f6kudegi vegna uppl\u00fdsinga semkomu fram innan \u00e1rs fr\u00e1 kaupum. Skuldbinding a\u00f0 fj\u00e1rh\u00e6\u00f0 496 millj. kr. var f\u00e6r\u00f0 me\u00f0al langt\u00edmaskulda en \u00ed\u00e1rslok 28.2.2026 flokkast h\u00fan me\u00f0al annarra skammt\u00edmaskulda. Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 starfs\u00fe\u00e6tti:28.2.2026 28.2.2025Verslanir og v\u00f6ruh\u00fas \u00e1 \u00cdslandi (B\u00f3nus, Bananar og Eldum r\u00e9tt) ............................8.853 8.853 Verslanir og v\u00f6ruh\u00fas \u00ed F\u00e6reyjum (SMS) ..................................................................2.849 2.906 Ol\u00eds ..............................................................................................................................2.236 2.236 Vi\u00f0skiptavild samtals ................................................................................................ 13.938 13.995 16.\u00d3efnislegar eignir, frh.:Vir\u00f0isr\u00fdrnunarpr\u00f3fN\u00fdtingarvir\u00f0i byggir \u00e1 nokkrum meginforsendum sem innihalda mat stj\u00f3rnenda \u00e1 framt\u00ed\u00f0arhorfumvi\u00f0komandi fj\u00e1rskapandi einingar \u00fear sem stu\u00f0st er vi\u00f0 s\u00f6guleg ytri og innri g\u00f6gn. Vi\u00f0 mat \u00e1 n\u00fdtingarvir\u00f0i erstu\u00f0st vi\u00f0 v\u00e6nt fj\u00e1rstreymi sem f\u00e6rt hefur veri\u00f0 til n\u00favir\u00f0is. Fj\u00e1rstreymi var \u00e1\u00e6tla\u00f0 me\u00f0 hli\u00f0sj\u00f3n affj\u00e1rh\u00e6\u00f0um \u00ed sam\u00feykktum rekstrar\u00e1\u00e6tlunum \u00e1rsins 2026/27 og n\u00e6stu fimm \u00e1ra \u00e1samt f\u00f6stumframt\u00ed\u00f0arnafnvexti eftir sp\u00e1t\u00edmabili\u00f0 sem stj\u00f3rnendur telja a\u00f0 endurspegli reynslu fyrri \u00e1ra, framt\u00ed\u00f0ar\u00fer\u00f3unog sp\u00e1r greiningara\u00f0ila um ver\u00f0b\u00f3lgu og hagv\u00f6xt n\u00e6stu \u00e1rin. V\u00e6nt fj\u00e1rstreymi er f\u00e6rt til n\u00favir\u00f0is me\u00f0vegnum fj\u00e1rmagnskostna\u00f0i (WACC) vi\u00f0komandi fj\u00e1rskapandi einingar. \u00c1v\u00f6xtunarkrafan byggir \u00e1\u00e1h\u00e6ttulausum v\u00f6xtum a\u00f0 vi\u00f0b\u00e6ttu \u00e1lagi \u00e1 samsetningu fj\u00e1rm\u00f6gnunar fyrir hverja fj\u00e1rskapandi einingu \u00fearsem byggt er \u00e1 ytri- og innri g\u00f6gnum. Forsendur eru eftirfarandi:28.2.2026 28.2.2025Framt\u00ed\u00f0arv\u00f6xtur .........................................................................................................2,0-4,0%2,0-4,0%Tekjuv\u00f6xtur n\u00e6stu 5 \u00e1ra ........................................................................................... -10,5-10%2,5-13,0%EBITDA hlutfall n\u00e6stu 5 \u00e1ra .....................................................................................4,6-12,7%4,5-15,5%Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) .......................................................................6,6-11,2%10,2-11,2%Skuldsetningarhlutfall ...............................................................................................35,8-39,2%35,5-45,3%\u00c1h\u00e6ttulausir vextir ....................................................................................................2,53-6,53%6,63%Endurheimtanlegar fj\u00e1rh\u00e6\u00f0ir allra fj\u00e1rskapandi eininga var meti\u00f0 h\u00e6rra en eignagrunnur og \u00fev\u00ed enginvir\u00f0isr\u00fdrnun f\u00e6r\u00f0 hj\u00e1 samst\u00e6\u00f0unni. \u00c1 sp\u00e1t\u00edmabilinu er gert r\u00e1\u00f0 fyrir tekjusamdr\u00e6tti hj\u00e1 starfs\u00fe\u00e6tti Ol\u00eds \u00e1fyrsta \u00e1ri vegna breytinga \u00e1 eldsneytisgj\u00f6ldum, sem sk\u00fdrir neikv\u00e6\u00f0an tekjuv\u00f6xt (-10,5%) \u00ed t\u00f6flu h\u00e9r a\u00f0 ofan.Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs vi\u00f0skiptavildar ver\u00f0a stj\u00f3rnendur a\u00f0 meta \u00e1kve\u00f0nar forsendur semnota\u00f0ar eru \u00ed \u00e1rlegu vir\u00f0isr\u00fdrnunarpr\u00f3fi. Sl\u00edkt mat felur alltaf \u00ed s\u00e9r \u00e1kve\u00f0na \u00f3vissu sem getur haft veruleg\u00e1hrif \u00e1 \u00fatkomu pr\u00f3fanna ef forsendur reynast rangar. Fj\u00e1rskapandi einingar samst\u00e6\u00f0unnar eru misvi\u00f0kv\u00e6mar fyrir breytingum \u00e1 meginforsendum vir\u00f0isr\u00fdrnunarpr\u00f3fsins og myndu raunh\u00e6far breytingar \u00e1lykilforsendum samt sem \u00e1\u00f0ur ekki lei\u00f0a til vir\u00f0isr\u00fdrnunar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__35-1": {
"value": "17.LeigueignirLeigueignir og leiguskuldir samst\u00e6\u00f0unnar sem leigutaka eru eing\u00f6ngu vegna h\u00fasn\u00e6\u00f0is. Leigueignir ogleiguskuldir vegna l\u00f3\u00f0aleigusamninga eru ekki f\u00e6r\u00f0ar. Uppl\u00fdsingar um leiguskuldir m\u00e1 finna \u00ed sk\u00fdringu 25,uppl\u00fdsingar um grei\u00f0slufl\u00e6\u00f0i \u00ed sk\u00fdringu 28c og reikningsskilaa\u00f0fer\u00f0ir \u00ed sk\u00fdringu 33p. D\u00f3tturf\u00e9lag Haga \u00ed F\u00e6reyjum s\u00e9r um rekstur \u00feriggja verslunarkjarna \u00ed F\u00e6reyjum og er me\u00f0 langt\u00edmaleigusamninga vi\u00f0 eigendur \u00feeirra. F\u00e9lagi\u00f0 \u00e1framleigir r\u00fdmin til verslunar- og \u00fej\u00f3nustufyrirt\u00e6kja en vegna\u00feeirra myndast leigueign sem f\u00e6r\u00f0 er me\u00f0al fj\u00e1rfestingarfasteigna sbr. sk\u00fdringu 15 og eru \u00fe\u00e6r metnar \u00e1gangvir\u00f0i \u00e1 hverjum reikningsskiladegi. Leigueignir greinast \u00feannig:28.2.2026 28.2.2025Leigueignir 1. mars ....................................................................................................14.645 11.252 N\u00fdir leigusamningar ..................................................................................................4.852 0 Yirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................................................................0 2.539 Breytingar \u00e1 leigusamningum ...................................................................................2.080 2.447 Ver\u00f0b\u00e6tur ..................................................................................................................706 599 Afskriftir ......................................................................................................................( 2.406)( 2.067)\u00de\u00fd\u00f0ingarmunur ..........................................................................................................( 37)( 125)Leigueignir samtals ...................................................................................................19.840 14.64525.LeiguskuldirLeigueignir og leiguskuldir samst\u00e6\u00f0unnar sem leigutaka eru eing\u00f6ngu vegna h\u00fasn\u00e6\u00f0is. Leigueignir ogleiguskuldir vegna l\u00f3\u00f0aleigusamninga eru ekki f\u00e6r\u00f0ar. Uppl\u00fdsingar um leigueignir m\u00e1 finna \u00ed sk\u00fdringu 17,uppl\u00fdsingar um grei\u00f0slufl\u00e6\u00f0i \u00ed sk\u00fdringu 28c og reikningsskilaa\u00f0fer\u00f0ir \u00ed sk\u00fdringu 33p. Leiguskuldir greinast \u00feannig:28.2.202628.2.2025Leiguskuldir 1. mars ...................................................................................................19.577 12.239 N\u00fdir samningar ..........................................................................................................4.852 0 Yirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................................................................0 6.227 Breytingar \u00e1 leigusamningum ...................................................................................2.169 2.447 Afborgunar\u00fe\u00e1ttur leigugrei\u00f0slna ..............................................................................( 2.252)( 1.810)Ver\u00f0b\u00e6tur ..................................................................................................................706 599 \u00de\u00fd\u00f0ingarmunur ..........................................................................................................( 98)( 125)Leiguskuldir, \u00fe.m.t. n\u00e6sta \u00e1rs afborgun .................................................................24.954 19.577 N\u00e6sta \u00e1rs afborganir leiguskulda ............................................................................( 3.932)( 3.630)Leiguskuldir til langt\u00edma samtals ..............................................................................21.022 15.947 Afborganir leiguskulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:Afborganir innan \u00e1rs ..................................................................................................3.932 3.630 Afborganir eftir 1 til 2 \u00e1r ............................................................................................3.417 2.849 Afborganir eftir 2 til 3 \u00e1r ...........................................................................................2.902 2.261 Afborganir eftir 3 til 4 \u00e1r ...........................................................................................2.600 1.843 Afborganir eftir 4 til 5 \u00e1r ...........................................................................................2.297 1.646 Afborganir s\u00ed\u00f0ar .........................................................................................................9.806 7.348 Samtals .......................................................................................................................24.954 19.577 \u00c1hrif leigusamninga \u00ed rekstrarreikningi greinast \u00feannig:2025/262024/25Vaxtagj\u00f6ld \u00e1 leiguskuldir ...........................................................................................1.577 1.194 Afskrift leigueignar ....................................................................................................2.406 2.067 Veltutengdar leigugrei\u00f0slur sem tengjast ekki leigusamningum sem f\u00e6r\u00f0ir eru samkv\u00e6mt IFRS 16 n\u00e1mu 343millj. kr. (2024/25: 334 millj. kr.) og eru f\u00e6r\u00f0ar sem hluti af rekstrarkostna\u00f0i fasteigna \u00ed sk\u00fdringu 8. \u00c1hrif leigusamninga \u00ed sj\u00f3\u00f0streymi greinast \u00feannig:Greitt vegna leigusamninga, afborganir og vextir ..................................................2.252 1.810",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__36": {
"value": "18.Hlutdeildarf\u00e9l\u00f6gEignarhlutir samst\u00e6\u00f0unnar \u00ed hlutdeildarf\u00e9l\u00f6gum greinast \u00feannig:Eignarhlutur28.2.2026 28.2.2025Klasi ehf., RVK ....................................................................................33%5.568 4.722 Ol\u00edudreifing ehf., RVK .........................................................................40%1.099 1.034 Dj\u00fas ehf., RVK .....................................................................................49%172 180 EBK ehf., RVK .....................................................................................25%193 178 EAK ehf., RVK .....................................................................................33%189 174 Fj\u00f6lver ehf., RVK .................................................................................33%13 11 Abena \u00cdsland ehf., RVK ......................................................................45%9 9 Sp/f Oman\u00e1, F\u00e6reyjar ........................................................................50%0 0 P/F Burn Fitness, F\u00e6reyjar ................................................................50%0 0 P/F Burn Finans, F\u00e6reyjar .................................................................50%22 24 Eignarhlutir samtals ...................................................................................................7.265 6.332 Breyting \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i hlutdeildarf\u00e9laga \u00e1 \u00e1rinu greinist \u00feannig:B\u00f3kf\u00e6rt ver\u00f0 1. mars .................................................................................................6.332 5.517 Yirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi ........................................................................0 24 Hlutdeild \u00ed afkomu .....................................................................................................1.205 981 Ar\u00f0ur ...........................................................................................................................( 272)( 190)Eignarhlutur samtals .................................................................................................7.265 6.332 Eignarhlutur \u00ed Klasa ehf. Hagar eru eigandi a\u00f0 33,3% hlut \u00ed Klasa ehf., Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk. Eignarhlutur Haga \u00ed Klasa er1/3 af \u00fatgefnu hlutaf\u00e9, l\u00edkt og eignarhlutur Heima hf. og KLS eignarhaldsf\u00e9lags ehf. Reikningsskil Klasa ehf.eru ger\u00f0 \u00ed samr\u00e6mi vi\u00f0 l\u00f6g um \u00e1rsreikninga og settar reikningsskilareglur og samkv\u00e6mt \u00e1rsreikningi Klasafyrir reiknings\u00e1ri\u00f0 sem lauk 31. desember 2025 greinast helstu fj\u00e1rh\u00e6\u00f0ir \u00feannig:31.12.2025Tekjur (100%) ......................................................................................................................................620 Hagna\u00f0ur (100%) ................................................................................................................................2.539 Fastafj\u00e1rmunir .....................................................................................................................................23.759 Veltufj\u00e1rmunir .....................................................................................................................................1.195 Langt\u00edmaskuldir ..................................................................................................................................( 4.645)Skammt\u00edmaskuldir ..............................................................................................................................( 2.079)Eigi\u00f0 f\u00e9 (100%) ....................................................................................................................................18.230 Hlutdeild \u00ed eigin f\u00e9 ..............................................................................................................................6.077 Fresta\u00f0ur s\u00f6luhagna\u00f0ur ....................................................................................................................( 509)Eignarhlutur \u00ed \u00e1rslok (33,3%) .............................................................................................................5.568 Eignarhlutur \u00ed Ol\u00edudreifingu ehf.Samst\u00e6\u00f0an er eigandi a\u00f0 40% hlut \u00ed Ol\u00edudreifingu ehf. sem annast birg\u00f0ahald og dreifingu eldsneytis fyrird\u00f3tturf\u00e9lag samst\u00e6\u00f0unnar, Ol\u00eds ehf. Me\u00f0 v\u00edsan til hluthafasamkomulags \u00ed Ol\u00edudreifingu ehf. og til a\u00f0 gefasem gleggstar uppl\u00fdsingar um skiptingu rekstrarkostna\u00f0ar \u00e1 einstaka gjaldali\u00f0i er hlutdeild samst\u00e6\u00f0unnar \u00edrekstrarkostna\u00f0i Ol\u00edudreifingar ehf. f\u00e6r\u00f0 \u00e1 gjaldali\u00f0i, eins og s\u00f6lu- og dreifingarkostna\u00f0, afskriftir ogfj\u00e1rmagnskostna\u00f0 \u00ed rekstrarreikningi samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__37": {
"value": "19.A\u00f0rar langt\u00edmaeignirA\u00f0rar langt\u00edmaeignir greinast \u00feannig:28.2.2026 28.2.2025Eignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum ....................................................................................4838Skuldabr\u00e9faeign ........................................................................................................108 179 A\u00f0rar langt\u00edmaeignir samtals ....................................................................................156217",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__38": {
"value": "20.V\u00f6rubirg\u00f0irV\u00f6rubirg\u00f0ir greinast \u00feannig:28.2.2026 28.2.2025 Dagvara .....................................................................................................................7.5557.603 S\u00e9rvara ......................................................................................................................3.0762.868 Eldsneyti ....................................................................................................................2.8443.190 V\u00f6rur \u00ed flutningi .........................................................................................................918313 V\u00f6rubirg\u00f0ir samtals ..................................................................................................14.393 13.974 Ni\u00f0urf\u00e6rsla birg\u00f0a \u00ed lok reiknings\u00e1rs .......................................................................442 424 V\u00e1tryggingaver\u00f0 birg\u00f0a ............................................................................................14.740 11.653 Hluti eldsneytisbirg\u00f0a samst\u00e6\u00f0unnar eru \u00ed geymslur\u00fdmi \u00ed birg\u00f0ast\u00f6\u00f0 Ol\u00edudreifingar ehf., sem erhlutdeildarf\u00e9lag samst\u00e6\u00f0unnar. \u00deessar eldsneytisbirg\u00f0ir eru v\u00e1trygg\u00f0ar me\u00f0 birg\u00f0atryggingu Ol\u00edudreifingar.Allar v\u00f6rubirg\u00f0ir samst\u00e6\u00f0unnar eru ve\u00f0settar vegna vaxtaberandi skulda.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__39": {
"value": "21.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig:28.2.2026 28.2.2025 Vi\u00f0skiptakr\u00f6fur .........................................................................................................4.8835.722Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna ....................................................................................( 229)( 258)Gjaldmi\u00f0laskiptasamningur .....................................................................................0 131 A\u00f0rar skammt\u00edmakr\u00f6fur ...........................................................................................605560Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ...........................................................5.259 6.155 Grei\u00f0slukortakr\u00f6fur ..................................................................................................1.338 732 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals .............................................6.597 6.887 Allar vi\u00f0skiptakr\u00f6fur samst\u00e6\u00f0unnar eru ve\u00f0settar vegna vaxtaberandi skulda.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__40": {
"value": "22.Handb\u00e6rt f\u00e9Handb\u00e6rt f\u00e9 greinist \u00feannig:28.2.2026 28.2.2025\u00d3bundnar bankainnst\u00e6\u00f0ur .......................................................................................1.478 1.865 Sj\u00f3\u00f0ur .........................................................................................................................9784Peningamarka\u00f0sinnl\u00e1n ..............................................................................................2.300350Handb\u00e6rt f\u00e9 samtals ................................................................................................3.8752.299",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__43": {
"value": "23.Eigi\u00f0 f\u00e9Hlutaf\u00e928.2.2026 28.2.2025Hlutaf\u00e9 \u00ed \u00e1rsbyrjun .....................................................................................................1.106 1.106 Eigin br\u00e9f \u00ed \u00e1rsbyrjun ................................................................................................( 8)( 22)\u00datistandandi hlutir \u00ed \u00e1rsbyrjun ..................................................................................1.0981.084Endurkaup \u00e1 eigin br\u00e9fum ........................................................................................( 9)0 Afhending \u00e1 eigin br\u00e9fum vegna samruna ..............................................................0 14 \u00datistandandi hlutir \u00ed \u00e1rslok ........................................................................................1.0891.098Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.106 millj. kr. \u00ed upphafi og lok reiknings\u00e1rsins. Eittatkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s \u00ed hlutfalli vi\u00f0eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun sem sam\u00feykkt er \u00e1 a\u00f0alfundi f\u00e9lagsins. Eigin hlutir \u00ed upphafi \u00e1rs n\u00e1mu 8,1 millj. kr.a\u00f0 nafnver\u00f0i. \u00c1 \u00e1rinu keypti f\u00e9lagi\u00f0 9,9 millj\u00f3n eigin hluti \u00ed \u00feremur endurkaupa\u00e1\u00e6tlunum fyrir samtals 1.072millj. kr. Samtals 156.164 eigin hlutir voru afhentir vegna uppgj\u00f6rs kaupr\u00e9ttarsamninga og \u00e1tti f\u00e9lagi\u00f0 \u00fev\u00ed17,8 millj. kr. eigin hluti a\u00f0 nafnver\u00f0i \u00ed \u00e1rslok.\u00c1 a\u00f0alfundi Haga sem haldinn var \u00feann 27. ma\u00ed 2025 var sam\u00feykkt a\u00f0 heimila f\u00e9laginu a\u00f0 kaupa \u00e1 n\u00e6stu 18m\u00e1nu\u00f0um allt a\u00f0 10% af heildarhlutaf\u00e9 \u00ed \u00feeim tilgangi a\u00f0 koma \u00e1 vi\u00f0skiptavakt me\u00f0 hluti \u00ed f\u00e9laginu og/e\u00f0a tila\u00f0 setja upp formlega endurkaupa\u00e1\u00e6tlun. L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 10% af hagna\u00f0i \u00e1rsins og allt a\u00f0 25% af nafnver\u00f0ihlutafj\u00e1r \u00ed varasj\u00f3\u00f0i sem m\u00e1 ekki nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. EndurmatsreikningurEndurmat fasteigna f\u00e9lagsins sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnar og flokkast \u00fev\u00ed ekki semfj\u00e1rfestingarfasteignir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi Haga er f\u00e6rt \u00e1 endurmatsreikning. Endurmati\u00f0 er leyst upp tiljafns vi\u00f0 \u00e1rlegar afskriftir \u00feess \u00ed rekstrarreikningi. Upplausn endurmats er f\u00e6r\u00f0 \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.Bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt l\u00f6gum nr. 3/2006 ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed afkomu d\u00f3ttur- og hlutdeildarf\u00e9laga, sem f\u00e6r\u00f0er \u00ed rekstrarreikning og er umfram m\u00f3ttekinn ar\u00f0 e\u00f0a \u00feann ar\u00f0 sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta, \u00e1 bundinnhlutdeildarreikning me\u00f0al eigin fj\u00e1r. \u00c1 bundinn eiginfj\u00e1rreikning er jafnframt f\u00e6r\u00f0ur \u00e1fallinn kostna\u00f0ur vegnakaupr\u00e9ttarsamninga og \u00fe\u00fd\u00f0ingarmunur sem samanstendur af gengismun sem ver\u00f0ur til vegna umreikningsreikningsskila erlends d\u00f3tturf\u00e9lags \u00ed \u00edslenskar kr\u00f3nur.Ar\u00f0grei\u00f0slurStj\u00f3rn Haga mun leggja til \u00e1 a\u00f0alfundi f\u00e9lagsins \u00feann 21. ma\u00ed 2026 a\u00f0 greiddur ver\u00f0i ar\u00f0ur til hluthafa \u00e1 \u00e1rinu2026 sem nemur 50,0% af hagna\u00f0i \u00e1rsins eftir skatta, \u00e1n \u00e1hrifa af matsbreytingum og afkomuhlutdeildarf\u00e9laga. Ar\u00f0grei\u00f0slutillagan nemur samtals 3.300 millj. kr. (2025: 2.504 millj. kr.) e\u00f0a um 3,03 kr.ar\u00f0ur \u00e1 hlut \u00fatistandandi hlutafj\u00e1r (2025: 2,28 kr. \u00e1 hlut).Kaupr\u00e9ttarsamningarHj\u00e1 H\u00f6gum hf. eru \u00ed gildi tv\u00f6 kaupr\u00e9ttarkerfi til handa lykilstarfsf\u00f3lki \u00ed f\u00e9laginu sem sam\u00feykkt hafa veri\u00f0 afa\u00f0alfundi, fyrst \u00feann 3. j\u00fan\u00ed 2021 og s\u00ed\u00f0ar \u00feann 30. \u00e1g\u00fast 2024. \u00cd \u00e1rslok nam heildarfj\u00f6ldi \u00fatistandandikaupr\u00e9tta sem Hagar hafa veitt starfsm\u00f6nnum s\u00ednum, samkv\u00e6mt kaupr\u00e9ttarkerfunum tveimur, samtals25.635.717 hlutum e\u00f0a um 2,3% hlutafj\u00e1r \u00ed f\u00e9laginu (2024/25: 27.524.861 e\u00f0a 2,5% hlutafj\u00e1r). Ekki vorugefnir \u00fat n\u00fdir kaupr\u00e9ttir \u00e1 rekstrar\u00e1rinu 2025/26. \u00c1fallinn og gjaldf\u00e6r\u00f0ur kostna\u00f0ur vegnakaupr\u00e9ttarsamninga \u00e1 \u00e1rinu nemur 101,5 millj. kr. (2024/25: 47,8 millj. kr.) Afhentir voru 156.164 eigin hlutir \u00e1\u00e1rinu vegna uppgj\u00f6rs kaupr\u00e9ttarsamninga.N\u00fdting kaupr\u00e9ttar er h\u00e1\u00f0 \u00fev\u00ed a\u00f0 starfsma\u00f0ur vinni hj\u00e1 f\u00e9laginu \u00e1 \u00e1vinnslut\u00edmabili en a\u00f0 \u00f6\u00f0rum kosti fellurkaupr\u00e9ttur ni\u00f0ur. N\u00fdtingarvir\u00f0i kaupr\u00e9tta er lei\u00f0r\u00e9tt me\u00f0 5,5% \u00e1rlegum v\u00f6xtum (til h\u00e6kkunar) og fyrirar\u00f0grei\u00f0slum (til l\u00e6kkunar). Heildarkostna\u00f0ur kaupr\u00e9ttakerfisins er metinn me\u00f0 reiknil\u00edkani Black&Scholesog er \u00e1\u00e6tla\u00f0ur um 255 millj. kr. yfir l\u00edft\u00edma samninganna.23.Eigi\u00f0 f\u00e9, frh.:Kaupr\u00e9ttarsamningar, frh.:Til a\u00f0 uppfylla skuldbindingar vegna kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn mun f\u00e9lagi\u00f0 gefa \u00fat n\u00fdtt hlutaf\u00e9e\u00f0a afhenda eigin br\u00e9f. Kaupr\u00e9ttarhafar geta vali\u00f0 a\u00f0 n\u00fdta kaupr\u00e9tt sinn me\u00f0 skuldaj\u00f6fnu\u00f0i. F\u00e9lagi\u00f0 hefurhvorki lagalegar skuldbindingar n\u00e9 \u00e1\u00e6tlanir um a\u00f0 gera kaupr\u00e9ttarsamninga upp me\u00f0 endurkaupum e\u00f0auppgj\u00f6ri me\u00f0 peningalegri grei\u00f0slu.Hreyfingar \u00e1 kaupr\u00e9ttum \u00e1 \u00e1rinu greinast \u00feannig:28.2.202528.2.2026Fj\u00f6ldi Vegi\u00f0 me\u00f0al- Fj\u00f6ldi Vegi\u00f0 me\u00f0al-hluta (\u00ed \u00fe\u00fas.)ver\u00f0 samn.hluta (\u00ed \u00fe\u00fas.)ver\u00f0 samn.\u00datistandandi kaupr\u00e9ttir \u00ed upphafi \u00e1rs .........................27.525 78,3 11.806 65,5 Veittir kaupr\u00e9ttir ...........................................................0 -16.569 85,7 N\u00fdttir kaupr\u00e9ttir ...........................................................( 648)63,1 ( 850)63,3 Ni\u00f0urfallnir kaupr\u00e9ttir ..................................................( 1.241)-0 -\u00datistandandi kaupr\u00e9ttir \u00ed lok \u00e1rs .................................25.636 80,7 27.525 78,3 Eftirfarandi kaupr\u00e9ttarsamningar eru \u00ed gildi \u00ed \u00e1rslok:Fj\u00f6ldi N\u00fdtingar- Kaupgengi \u00e1hluta (\u00ed \u00fe\u00fas.) \u00e1rhlut (kr.)\u00datgefnir 2021/22, j\u00fan\u00ed ........................................................................8.158 2024-2760,4 \u00datgefnir 2023/24, jan\u00faar ...................................................................1.686 2027-203078,5 \u00datgefnir 2024/25, \u00e1g\u00fast ....................................................................12.550 202780,0 \u00datgefnir 2024/25, n\u00f3vember ............................................................2.842 202796,0 \u00datgefnir 2024/25, febr\u00faar .................................................................400 2028104,0 25.636",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__42": {
"value": "23.Eigi\u00f0 f\u00e9Hlutaf\u00e928.2.2026 28.2.2025Hlutaf\u00e9 \u00ed \u00e1rsbyrjun .....................................................................................................1.106 1.106 Eigin br\u00e9f \u00ed \u00e1rsbyrjun ................................................................................................( 8)( 22)\u00datistandandi hlutir \u00ed \u00e1rsbyrjun ..................................................................................1.0981.084Endurkaup \u00e1 eigin br\u00e9fum ........................................................................................( 9)0 Afhending \u00e1 eigin br\u00e9fum vegna samruna ..............................................................0 14 \u00datistandandi hlutir \u00ed \u00e1rslok ........................................................................................1.0891.098Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.106 millj. kr. \u00ed upphafi og lok reiknings\u00e1rsins. Eittatkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s \u00ed hlutfalli vi\u00f0eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun sem sam\u00feykkt er \u00e1 a\u00f0alfundi f\u00e9lagsins. Eigin hlutir \u00ed upphafi \u00e1rs n\u00e1mu 8,1 millj. kr.a\u00f0 nafnver\u00f0i. \u00c1 \u00e1rinu keypti f\u00e9lagi\u00f0 9,9 millj\u00f3n eigin hluti \u00ed \u00feremur endurkaupa\u00e1\u00e6tlunum fyrir samtals 1.072millj. kr. Samtals 156.164 eigin hlutir voru afhentir vegna uppgj\u00f6rs kaupr\u00e9ttarsamninga og \u00e1tti f\u00e9lagi\u00f0 \u00fev\u00ed17,8 millj. kr. eigin hluti a\u00f0 nafnver\u00f0i \u00ed \u00e1rslok.\u00c1 a\u00f0alfundi Haga sem haldinn var \u00feann 27. ma\u00ed 2025 var sam\u00feykkt a\u00f0 heimila f\u00e9laginu a\u00f0 kaupa \u00e1 n\u00e6stu 18m\u00e1nu\u00f0um allt a\u00f0 10% af heildarhlutaf\u00e9 \u00ed \u00feeim tilgangi a\u00f0 koma \u00e1 vi\u00f0skiptavakt me\u00f0 hluti \u00ed f\u00e9laginu og/e\u00f0a tila\u00f0 setja upp formlega endurkaupa\u00e1\u00e6tlun. L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 10% af hagna\u00f0i \u00e1rsins og allt a\u00f0 25% af nafnver\u00f0ihlutafj\u00e1r \u00ed varasj\u00f3\u00f0i sem m\u00e1 ekki nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. EndurmatsreikningurEndurmat fasteigna f\u00e9lagsins sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnar og flokkast \u00fev\u00ed ekki semfj\u00e1rfestingarfasteignir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi Haga er f\u00e6rt \u00e1 endurmatsreikning. Endurmati\u00f0 er leyst upp tiljafns vi\u00f0 \u00e1rlegar afskriftir \u00feess \u00ed rekstrarreikningi. Upplausn endurmats er f\u00e6r\u00f0 \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.Bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt l\u00f6gum nr. 3/2006 ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed afkomu d\u00f3ttur- og hlutdeildarf\u00e9laga, sem f\u00e6r\u00f0er \u00ed rekstrarreikning og er umfram m\u00f3ttekinn ar\u00f0 e\u00f0a \u00feann ar\u00f0 sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta, \u00e1 bundinnhlutdeildarreikning me\u00f0al eigin fj\u00e1r. \u00c1 bundinn eiginfj\u00e1rreikning er jafnframt f\u00e6r\u00f0ur \u00e1fallinn kostna\u00f0ur vegnakaupr\u00e9ttarsamninga og \u00fe\u00fd\u00f0ingarmunur sem samanstendur af gengismun sem ver\u00f0ur til vegna umreikningsreikningsskila erlends d\u00f3tturf\u00e9lags \u00ed \u00edslenskar kr\u00f3nur.Ar\u00f0grei\u00f0slurStj\u00f3rn Haga mun leggja til \u00e1 a\u00f0alfundi f\u00e9lagsins \u00feann 21. ma\u00ed 2026 a\u00f0 greiddur ver\u00f0i ar\u00f0ur til hluthafa \u00e1 \u00e1rinu2026 sem nemur 50,0% af hagna\u00f0i \u00e1rsins eftir skatta, \u00e1n \u00e1hrifa af matsbreytingum og afkomuhlutdeildarf\u00e9laga. Ar\u00f0grei\u00f0slutillagan nemur samtals 3.300 millj. kr. (2025: 2.504 millj. kr.) e\u00f0a um 3,03 kr.ar\u00f0ur \u00e1 hlut \u00fatistandandi hlutafj\u00e1r (2025: 2,28 kr. \u00e1 hlut).Kaupr\u00e9ttarsamningarHj\u00e1 H\u00f6gum hf. eru \u00ed gildi tv\u00f6 kaupr\u00e9ttarkerfi til handa lykilstarfsf\u00f3lki \u00ed f\u00e9laginu sem sam\u00feykkt hafa veri\u00f0 afa\u00f0alfundi, fyrst \u00feann 3. j\u00fan\u00ed 2021 og s\u00ed\u00f0ar \u00feann 30. \u00e1g\u00fast 2024. \u00cd \u00e1rslok nam heildarfj\u00f6ldi \u00fatistandandikaupr\u00e9tta sem Hagar hafa veitt starfsm\u00f6nnum s\u00ednum, samkv\u00e6mt kaupr\u00e9ttarkerfunum tveimur, samtals25.635.717 hlutum e\u00f0a um 2,3% hlutafj\u00e1r \u00ed f\u00e9laginu (2024/25: 27.524.861 e\u00f0a 2,5% hlutafj\u00e1r). Ekki vorugefnir \u00fat n\u00fdir kaupr\u00e9ttir \u00e1 rekstrar\u00e1rinu 2025/26. \u00c1fallinn og gjaldf\u00e6r\u00f0ur kostna\u00f0ur vegnakaupr\u00e9ttarsamninga \u00e1 \u00e1rinu nemur 101,5 millj. kr. (2024/25: 47,8 millj. kr.) Afhentir voru 156.164 eigin hlutir \u00e1\u00e1rinu vegna uppgj\u00f6rs kaupr\u00e9ttarsamninga.N\u00fdting kaupr\u00e9ttar er h\u00e1\u00f0 \u00fev\u00ed a\u00f0 starfsma\u00f0ur vinni hj\u00e1 f\u00e9laginu \u00e1 \u00e1vinnslut\u00edmabili en a\u00f0 \u00f6\u00f0rum kosti fellurkaupr\u00e9ttur ni\u00f0ur. N\u00fdtingarvir\u00f0i kaupr\u00e9tta er lei\u00f0r\u00e9tt me\u00f0 5,5% \u00e1rlegum v\u00f6xtum (til h\u00e6kkunar) og fyrirar\u00f0grei\u00f0slum (til l\u00e6kkunar). Heildarkostna\u00f0ur kaupr\u00e9ttakerfisins er metinn me\u00f0 reiknil\u00edkani Black&Scholesog er \u00e1\u00e6tla\u00f0ur um 255 millj. kr. yfir l\u00edft\u00edma samninganna.23.Eigi\u00f0 f\u00e9, frh.:Kaupr\u00e9ttarsamningar, frh.:Til a\u00f0 uppfylla skuldbindingar vegna kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn mun f\u00e9lagi\u00f0 gefa \u00fat n\u00fdtt hlutaf\u00e9e\u00f0a afhenda eigin br\u00e9f. Kaupr\u00e9ttarhafar geta vali\u00f0 a\u00f0 n\u00fdta kaupr\u00e9tt sinn me\u00f0 skuldaj\u00f6fnu\u00f0i. F\u00e9lagi\u00f0 hefurhvorki lagalegar skuldbindingar n\u00e9 \u00e1\u00e6tlanir um a\u00f0 gera kaupr\u00e9ttarsamninga upp me\u00f0 endurkaupum e\u00f0auppgj\u00f6ri me\u00f0 peningalegri grei\u00f0slu.Hreyfingar \u00e1 kaupr\u00e9ttum \u00e1 \u00e1rinu greinast \u00feannig:28.2.202528.2.2026Fj\u00f6ldi Vegi\u00f0 me\u00f0al- Fj\u00f6ldi Vegi\u00f0 me\u00f0al-hluta (\u00ed \u00fe\u00fas.)ver\u00f0 samn.hluta (\u00ed \u00fe\u00fas.)ver\u00f0 samn.\u00datistandandi kaupr\u00e9ttir \u00ed upphafi \u00e1rs .........................27.525 78,3 11.806 65,5 Veittir kaupr\u00e9ttir ...........................................................0 -16.569 85,7 N\u00fdttir kaupr\u00e9ttir ...........................................................( 648)63,1 ( 850)63,3 Ni\u00f0urfallnir kaupr\u00e9ttir ..................................................( 1.241)-0 -\u00datistandandi kaupr\u00e9ttir \u00ed lok \u00e1rs .................................25.636 80,7 27.525 78,3 Eftirfarandi kaupr\u00e9ttarsamningar eru \u00ed gildi \u00ed \u00e1rslok:Fj\u00f6ldi N\u00fdtingar- Kaupgengi \u00e1hluta (\u00ed \u00fe\u00fas.) \u00e1rhlut (kr.)\u00datgefnir 2021/22, j\u00fan\u00ed ........................................................................8.158 2024-2760,4 \u00datgefnir 2023/24, jan\u00faar ...................................................................1.686 2027-203078,5 \u00datgefnir 2024/25, \u00e1g\u00fast ....................................................................12.550 202780,0 \u00datgefnir 2024/25, n\u00f3vember ............................................................2.842 202796,0 \u00datgefnir 2024/25, febr\u00faar .................................................................400 2028104,0 25.636",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__41-1": {
"value": "23.Eigi\u00f0 f\u00e9Hlutaf\u00e928.2.2026 28.2.2025Hlutaf\u00e9 \u00ed \u00e1rsbyrjun .....................................................................................................1.106 1.106 Eigin br\u00e9f \u00ed \u00e1rsbyrjun ................................................................................................( 8)( 22)\u00datistandandi hlutir \u00ed \u00e1rsbyrjun ..................................................................................1.0981.084Endurkaup \u00e1 eigin br\u00e9fum ........................................................................................( 9)0 Afhending \u00e1 eigin br\u00e9fum vegna samruna ..............................................................0 14 \u00datistandandi hlutir \u00ed \u00e1rslok ........................................................................................1.0891.098Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.106 millj. kr. \u00ed upphafi og lok reiknings\u00e1rsins. Eittatkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed f\u00e9laginu. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s \u00ed hlutfalli vi\u00f0eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun sem sam\u00feykkt er \u00e1 a\u00f0alfundi f\u00e9lagsins. Eigin hlutir \u00ed upphafi \u00e1rs n\u00e1mu 8,1 millj. kr.a\u00f0 nafnver\u00f0i. \u00c1 \u00e1rinu keypti f\u00e9lagi\u00f0 9,9 millj\u00f3n eigin hluti \u00ed \u00feremur endurkaupa\u00e1\u00e6tlunum fyrir samtals 1.072millj. kr. Samtals 156.164 eigin hlutir voru afhentir vegna uppgj\u00f6rs kaupr\u00e9ttarsamninga og \u00e1tti f\u00e9lagi\u00f0 \u00fev\u00ed17,8 millj. kr. eigin hluti a\u00f0 nafnver\u00f0i \u00ed \u00e1rslok.\u00c1 a\u00f0alfundi Haga sem haldinn var \u00feann 27. ma\u00ed 2025 var sam\u00feykkt a\u00f0 heimila f\u00e9laginu a\u00f0 kaupa \u00e1 n\u00e6stu 18m\u00e1nu\u00f0um allt a\u00f0 10% af heildarhlutaf\u00e9 \u00ed \u00feeim tilgangi a\u00f0 koma \u00e1 vi\u00f0skiptavakt me\u00f0 hluti \u00ed f\u00e9laginu og/e\u00f0a tila\u00f0 setja upp formlega endurkaupa\u00e1\u00e6tlun. L\u00f6gbundinn varasj\u00f3\u00f0urSamkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 10% af hagna\u00f0i \u00e1rsins og allt a\u00f0 25% af nafnver\u00f0ihlutafj\u00e1r \u00ed varasj\u00f3\u00f0i sem m\u00e1 ekki nota til a\u00f0 grei\u00f0a hluth\u00f6fum ar\u00f0. EndurmatsreikningurEndurmat fasteigna f\u00e9lagsins sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnar og flokkast \u00fev\u00ed ekki semfj\u00e1rfestingarfasteignir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi Haga er f\u00e6rt \u00e1 endurmatsreikning. Endurmati\u00f0 er leyst upp tiljafns vi\u00f0 \u00e1rlegar afskriftir \u00feess \u00ed rekstrarreikningi. Upplausn endurmats er f\u00e6r\u00f0 \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.Bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt l\u00f6gum nr. 3/2006 ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed afkomu d\u00f3ttur- og hlutdeildarf\u00e9laga, sem f\u00e6r\u00f0er \u00ed rekstrarreikning og er umfram m\u00f3ttekinn ar\u00f0 e\u00f0a \u00feann ar\u00f0 sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta, \u00e1 bundinnhlutdeildarreikning me\u00f0al eigin fj\u00e1r. \u00c1 bundinn eiginfj\u00e1rreikning er jafnframt f\u00e6r\u00f0ur \u00e1fallinn kostna\u00f0ur vegnakaupr\u00e9ttarsamninga og \u00fe\u00fd\u00f0ingarmunur sem samanstendur af gengismun sem ver\u00f0ur til vegna umreikningsreikningsskila erlends d\u00f3tturf\u00e9lags \u00ed \u00edslenskar kr\u00f3nur.Ar\u00f0grei\u00f0slurStj\u00f3rn Haga mun leggja til \u00e1 a\u00f0alfundi f\u00e9lagsins \u00feann 21. ma\u00ed 2026 a\u00f0 greiddur ver\u00f0i ar\u00f0ur til hluthafa \u00e1 \u00e1rinu2026 sem nemur 50,0% af hagna\u00f0i \u00e1rsins eftir skatta, \u00e1n \u00e1hrifa af matsbreytingum og afkomuhlutdeildarf\u00e9laga. Ar\u00f0grei\u00f0slutillagan nemur samtals 3.300 millj. kr. (2025: 2.504 millj. kr.) e\u00f0a um 3,03 kr.ar\u00f0ur \u00e1 hlut \u00fatistandandi hlutafj\u00e1r (2025: 2,28 kr. \u00e1 hlut).Kaupr\u00e9ttarsamningarHj\u00e1 H\u00f6gum hf. eru \u00ed gildi tv\u00f6 kaupr\u00e9ttarkerfi til handa lykilstarfsf\u00f3lki \u00ed f\u00e9laginu sem sam\u00feykkt hafa veri\u00f0 afa\u00f0alfundi, fyrst \u00feann 3. j\u00fan\u00ed 2021 og s\u00ed\u00f0ar \u00feann 30. \u00e1g\u00fast 2024. \u00cd \u00e1rslok nam heildarfj\u00f6ldi \u00fatistandandikaupr\u00e9tta sem Hagar hafa veitt starfsm\u00f6nnum s\u00ednum, samkv\u00e6mt kaupr\u00e9ttarkerfunum tveimur, samtals25.635.717 hlutum e\u00f0a um 2,3% hlutafj\u00e1r \u00ed f\u00e9laginu (2024/25: 27.524.861 e\u00f0a 2,5% hlutafj\u00e1r). Ekki vorugefnir \u00fat n\u00fdir kaupr\u00e9ttir \u00e1 rekstrar\u00e1rinu 2025/26. \u00c1fallinn og gjaldf\u00e6r\u00f0ur kostna\u00f0ur vegnakaupr\u00e9ttarsamninga \u00e1 \u00e1rinu nemur 101,5 millj. kr. (2024/25: 47,8 millj. kr.) Afhentir voru 156.164 eigin hlutir \u00e1\u00e1rinu vegna uppgj\u00f6rs kaupr\u00e9ttarsamninga.N\u00fdting kaupr\u00e9ttar er h\u00e1\u00f0 \u00fev\u00ed a\u00f0 starfsma\u00f0ur vinni hj\u00e1 f\u00e9laginu \u00e1 \u00e1vinnslut\u00edmabili en a\u00f0 \u00f6\u00f0rum kosti fellurkaupr\u00e9ttur ni\u00f0ur. N\u00fdtingarvir\u00f0i kaupr\u00e9tta er lei\u00f0r\u00e9tt me\u00f0 5,5% \u00e1rlegum v\u00f6xtum (til h\u00e6kkunar) og fyrirar\u00f0grei\u00f0slum (til l\u00e6kkunar). Heildarkostna\u00f0ur kaupr\u00e9ttakerfisins er metinn me\u00f0 reiknil\u00edkani Black&Scholesog er \u00e1\u00e6tla\u00f0ur um 255 millj. kr. yfir l\u00edft\u00edma samninganna.23.Eigi\u00f0 f\u00e9, frh.:Kaupr\u00e9ttarsamningar, frh.:Til a\u00f0 uppfylla skuldbindingar vegna kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn mun f\u00e9lagi\u00f0 gefa \u00fat n\u00fdtt hlutaf\u00e9e\u00f0a afhenda eigin br\u00e9f. Kaupr\u00e9ttarhafar geta vali\u00f0 a\u00f0 n\u00fdta kaupr\u00e9tt sinn me\u00f0 skuldaj\u00f6fnu\u00f0i. F\u00e9lagi\u00f0 hefurhvorki lagalegar skuldbindingar n\u00e9 \u00e1\u00e6tlanir um a\u00f0 gera kaupr\u00e9ttarsamninga upp me\u00f0 endurkaupum e\u00f0auppgj\u00f6ri me\u00f0 peningalegri grei\u00f0slu.Hreyfingar \u00e1 kaupr\u00e9ttum \u00e1 \u00e1rinu greinast \u00feannig:28.2.202528.2.2026Fj\u00f6ldi Vegi\u00f0 me\u00f0al- Fj\u00f6ldi Vegi\u00f0 me\u00f0al-hluta (\u00ed \u00fe\u00fas.)ver\u00f0 samn.hluta (\u00ed \u00fe\u00fas.)ver\u00f0 samn.\u00datistandandi kaupr\u00e9ttir \u00ed upphafi \u00e1rs .........................27.525 78,3 11.806 65,5 Veittir kaupr\u00e9ttir ...........................................................0 -16.569 85,7 N\u00fdttir kaupr\u00e9ttir ...........................................................( 648)63,1 ( 850)63,3 Ni\u00f0urfallnir kaupr\u00e9ttir ..................................................( 1.241)-0 -\u00datistandandi kaupr\u00e9ttir \u00ed lok \u00e1rs .................................25.636 80,7 27.525 78,3 Eftirfarandi kaupr\u00e9ttarsamningar eru \u00ed gildi \u00ed \u00e1rslok:Fj\u00f6ldi N\u00fdtingar- Kaupgengi \u00e1hluta (\u00ed \u00fe\u00fas.) \u00e1rhlut (kr.)\u00datgefnir 2021/22, j\u00fan\u00ed ........................................................................8.158 2024-2760,4 \u00datgefnir 2023/24, jan\u00faar ...................................................................1.686 2027-203078,5 \u00datgefnir 2024/25, \u00e1g\u00fast ....................................................................12.550 202780,0 \u00datgefnir 2024/25, n\u00f3vember ............................................................2.842 202796,0 \u00datgefnir 2024/25, febr\u00faar .................................................................400 2028104,0 25.636q.Hlutaf\u00e9Almennt hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vi\u00f0 \u00fatg\u00e1fu hlutafj\u00e1r, a\u00f0 fr\u00e1dregnum skatta\u00e1hrifum, og beinnkostna\u00f0ur vi\u00f0 \u00fatg\u00e1fu kaupr\u00e9ttarsamninga er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9.Kaup \u00e1 eigin hlutum\u00deegar eigin hlutir eru keyptir er fj\u00e1rh\u00e6\u00f0 kaupver\u00f0sins, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i a\u00f0 fr\u00e1dregnumskatta\u00e1hrifum, f\u00e6r\u00f0 sem l\u00e6kkun \u00e1 eigin f\u00e9. \u00deegar eigin hlutir eru seldir e\u00f0a gefnir \u00fat aftur er fj\u00e1rh\u00e6\u00f0s\u00f6luver\u00f0sins f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9. Hagna\u00f0i e\u00f0a tapi sem fellur til vi\u00f0 s\u00f6luna er b\u00e6tt vi\u00f0 e\u00f0a dregi\u00f0 fr\u00e1yfirver\u00f0sreikningi hlutafj\u00e1r. \u00c1 reikningskila\u00e1rinu 2022/2023 var yfirver\u00f0sreikningur f\u00e6r\u00f0ur ni\u00f0ur \u00ed 0 eftirvi\u00f0skipti samst\u00e6\u00f0unnar me\u00f0 eigin hluti og \u00fev\u00ed er hagna\u00f0ur sem fellur til vi\u00f0 s\u00f6lu \u00e1 eigin hlutum f\u00e6r\u00f0ur \u00e1\u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 upp a\u00f0 \u00fev\u00ed marki sem \u00e1\u00f0ur var f\u00e6rt til l\u00e6kkunar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__44": {
"value": "24.Vaxtaberandi skuldirVaxtaberandi skuldir greinast \u00feannig:Vegi\u00f0 me\u00f0altal vaxtaEftirst\u00f6\u00f0var Eftirst\u00f6\u00f0var 28.2.2026 28.2.202528.2.202628.2.2025Langt\u00edmaskuldir \u00ed ISK, \u00f3ver\u00f0trygg\u00f0ar ......................8,51%9,03%7.763 7.983 Langt\u00edmaskuldir \u00ed ISK, ver\u00f0trygg\u00f0ar ........................2,80%2,80%6.189 6.134 Langt\u00edmaskuldir \u00ed DKK, \u00f3ver\u00f0trygg\u00f0ar .....................4,16%4,41%4.081 3.649 Skammt\u00edmaskuldir \u00ed DKK, \u00f3ver\u00f0trygg\u00f0ar ................4,27%4,77%3.841 3.907 V\u00edxilskuldir \u00ed ISK .........................................................7,77%8,64%1.240 1.440 L\u00e1nal\u00edna \u00ed DKK ............................................................4,25%4,55%277 302 Vaxtaberandi skuldir, \u00fe.m.t. n\u00e6sta \u00e1rs afborgun ..................................................23.391 23.415 N\u00e6sta \u00e1rs afborganir vaxtaberandi skulda ...........................................................( 9.040)( 6.278)Langt\u00edmaskuldir samtals ..........................................................................................14.351 17.137 Afborganir vaxtaberandi skulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:Afborganir innan \u00e1rs ..................................................................................................9.040 6.278 Afborganir eftir 1 til 2 \u00e1r ............................................................................................2.287 3.665 Afborganir eftir 2 til 3 \u00e1r ...........................................................................................729 2.245 Afborganir eftir 3 til 4 \u00e1r ...........................................................................................5.888 686 Afborganir eftir 4 til 5 \u00e1r ...........................................................................................503 5.594 Afborganir s\u00ed\u00f0ar .........................................................................................................4.944 4.947 Samtals .......................................................................................................................23.391 23.415 24.Vaxtaberandi skuldir, frh.:Breyting vaxtaberandi skulda \u00e1 \u00e1rinu greinist \u00feannig:28.2.2026 28.2.2025Vaxtaberandi skuldir 1. mars ....................................................................................23.415 17.104 N\u00fd l\u00e1ntaka langt\u00edmal\u00e1na ............................................................................................694 3.169 N\u00fd l\u00e1ntaka skammt\u00edmal\u00e1na ......................................................................................0 3.890 Yfirteki\u00f0 vegna kaupa \u00e1 d\u00f3tturf\u00e9lagi .......................................................................0 3.597 Afborganir \u00e1rsins .......................................................................................................( 820)( 3.020)Breyting \u00e1 v\u00edxilskuldum .............................................................................................( 200)( 1.440)Breyting \u00e1 l\u00e1nal\u00ednu .....................................................................................................( 20)( 231)Ver\u00f0b\u00e6tur ..................................................................................................................309 280 Gengismunur ..............................................................................................................( 66)17 \u00c1fallnir vextir sem b\u00e6tast vi\u00f0 h\u00f6fu\u00f0st\u00f3l ..................................................................149 52 \u00de\u00fd\u00f0ingarmunur ..........................................................................................................( 70)( 3)Vaxtaberandi skuldir samtals ..................................................................................23.391 23.415 Gangvir\u00f0i fj\u00e1rskulda er jafnt b\u00f3kf\u00e6r\u00f0u vir\u00f0i \u00feeirra.Stj\u00f3rn Haga hf. sam\u00feykkti \u00feann 23. n\u00f3vember 2022 \u00fatg\u00e1furamma um \u00fatg\u00e1fu skuldabr\u00e9fa og v\u00edxla a\u00f0fj\u00e1rh\u00e6\u00f0 10.000 millj. kr. Undanfari\u00f0 hefur samst\u00e6\u00f0an n\u00fdtt s\u00e9r skammt\u00edmafj\u00e1rm\u00f6gnun \u00ed formi v\u00edxla\u00fatg\u00e1fu, \u00edsamr\u00e6mi vi\u00f0 \u00fatg\u00e1furammann, auk \u00fatg\u00e1fu skuldabr\u00e9fa. L\u00e1naskilm\u00e1lar\u00cd l\u00e1naskilm\u00e1lum f\u00e9lagins eru kva\u00f0ir um eftirfarandi fj\u00e1rhagsleg skilyr\u00f0i sem f\u00e9lagi\u00f0 \u00fearf a\u00f0 uppfylla tvisvarsinnum \u00e1 \u00e1ri, e\u00f0a strax \u00ed kj\u00f6lfar birtingu \u00e1rsreiknings og h\u00e1lfs\u00e1rsuppgj\u00f6rs. Ne\u00f0angreind skilyr\u00f0i st\u00f3\u00f0ustpr\u00f3fun \u00ed lok rekstrar\u00e1rs. Engar v\u00edsbendingar eru um a\u00f0 f\u00e9lagi\u00f0 muni ekki standast l\u00e1nskilm\u00e1la eftir lokreikningsskiladags.Ver\u00f0trygg\u00f0 \u00d3ver\u00f0trygg\u00f0 \u00d3ver\u00f0trygg\u00f0 Fj\u00e1rhagslegir skilm\u00e1lar langt\u00edmaskuldal\u00e1n ISKl\u00e1n ISKl\u00e1n DKKB\u00f3kf\u00e6rt ver\u00f0 28.02.2026 .................................................................6.189 4.560 205 Eiginfj\u00e1rhlutfall a\u00f0 l\u00e1gmarki ..............................................................25%25%25%Vaxta\u00feekja, ekki l\u00e6gri en .................................................................2,0--",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__46": {
"value": "26.TekjuskattsskuldbindingTekjuskattsskuldbinding greinist \u00feannig \u00e1 einstaka li\u00f0i:28.2.2026 28.2.2025Rekstrarfj\u00e1rmunir og \u00f3efnislegar eignir ...................................................................( 4.213)( 4.123)Leigueignir ..................................................................................................................( 3.549)( 2.455)Birg\u00f0ir .........................................................................................................................( 49)( 49)Vi\u00f0skipta- og a\u00f0rar skammt\u00edmakr\u00f6fur .....................................................................( 18)( 18)Leiguskuldir ................................................................................................................3.861 2.710 Gengismunur ..............................................................................................................5 ( 4)Yfirf\u00e6ranlegt tap .......................................................................................................38 46 A\u00f0rir li\u00f0ir .....................................................................................................................7 10 Tekjuskattsskuldbinding samtals .............................................................................( 3.918)( 3.883)26.Tekjuskattsskuldbinding, frh:Tekjuskattur til grei\u00f0slu greinist \u00feannig:28.2.2026 28.2.2025Tekjuskattur \u00e1rsins til grei\u00f0slu .................................................................................1.730 1.444 Fyrirframgreiddir skattar ..........................................................................................( 244)( 202)Tekjuskattur \u00e1rsins til grei\u00f0slu samtals ...................................................................1.486 1.242",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__47": {
"value": "27.Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir28.2.2026 28.2.2025Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig:Tekjuskattur til grei\u00f0slu ...........................................................................................1.486 1.242 Vi\u00f0skiptaskuldir ........................................................................................................14.944 14.977 A\u00f0rar skammt\u00edmaskuldir ..........................................................................................3.774 3.453 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir samtals ...........................................20.204 19.672",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__48": {
"value": "a.YfirlitEftirfarandi \u00e1h\u00e6ttur fylgja fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:\u2022 L\u00e1ns\u00e1h\u00e6tta\u2022 Lausafj\u00e1r\u00e1h\u00e6tta\u2022 Marka\u00f0s\u00e1h\u00e6tta \u2022 Rekstrar\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreindar \u00e1h\u00e6ttur, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir f\u00e9lagsins vi\u00f0 a\u00f0 metaog draga \u00far \u00e1h\u00e6ttunni, auk uppl\u00fdsinga um eiginfj\u00e1rst\u00fdringu \u00feess. Jafnframt eru veittar t\u00f6lulegar uppl\u00fdsingarv\u00ed\u00f0ar \u00ed \u00e1rsreikningnum.Stj\u00f3rn f\u00e9lagsins ber \u00e1byrg\u00f0 \u00e1 innlei\u00f0ingu og eftirliti me\u00f0 fj\u00e1rm\u00e1lalegri \u00e1h\u00e6ttu samst\u00e6\u00f0unnar.Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setjavi\u00f0mi\u00f0 um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. \u00de\u00e1 er markmi\u00f0i\u00f0 enn fremur a\u00f0 st\u00fdra \u00e1h\u00e6ttu \u00e1 skilvirkanh\u00e1tt og mi\u00f0ast \u00e1h\u00e6ttust\u00fdring vi\u00f0 a\u00f0 \u00e1h\u00e6tta s\u00e9 \u00ed samr\u00e6mi vi\u00f0 \u00e1h\u00e6ttuvilja og stefnu f\u00e9lagsins og er \u00feannigstu\u00f0la\u00f0 a\u00f0 auknum st\u00f6\u00f0ugleika og langt\u00edma ar\u00f0semi. \u00c1h\u00e6ttust\u00fdring samst\u00e6\u00f0unnar og a\u00f0fer\u00f0ir eru yfirfarnarreglulega til a\u00f0 greina breytingar \u00e1 marka\u00f0i og starfsemi samst\u00e6\u00f0unnar. Me\u00f0 starfsmanna\u00fej\u00e1lfun ogstarfsreglum stefnir samst\u00e6\u00f0an a\u00f0 \u00f6gu\u00f0u eftirliti \u00fear sem allir starfsmenn eru me\u00f0vita\u00f0ir um hlutverk sitt ogskyldur.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__49": {
"value": "b.L\u00e1ns\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningigetur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta f\u00e9lagsins er einkum vegna vi\u00f0skiptakrafnaog annarra krafna.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6furL\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar r\u00e6\u00f0st einkum af aldri vi\u00f0skiptakrafna, fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakravi\u00f0skiptavina, auk st\u00f6\u00f0u \u00feeirra atvinnugreina sem st\u00e6rstu vi\u00f0skiptavinir samst\u00e6\u00f0unnar starfa \u00ed. A\u00f0 bakivi\u00f0skiptakrafna samst\u00e6\u00f0unnar stendur fj\u00f6lmennur h\u00f3pur vi\u00f0skiptavina sem er dreif\u00f0ur me\u00f0al einstaklingaog fyrirt\u00e6kja \u00ed einst\u00f6kum atvinnugreinum, sj\u00e1var\u00fatvegur \u00fear st\u00e6rstur. A\u00f0 mati samst\u00e6\u00f0unnar stendur h\u00fanekki frammi fyrir verulegri l\u00e1ns\u00e1h\u00e6ttu vegna vi\u00f0skiptavina \u00e1 sm\u00e1s\u00f6lustigi. Samst\u00e6\u00f0an myndar hins vegarni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna og annarra krafna. Ni\u00f0urf\u00e6rslan er \u00edmeginatri\u00f0um s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna og sameiginleg ni\u00f0urf\u00e6rsla me\u00f0 tilliti tilaldurs krafna, sem ekki hefur veri\u00f0 tengd einst\u00f6kum vi\u00f0skiptam\u00f6nnum. Sameiginlega ni\u00f0urf\u00e6rslan er\u00e1kve\u00f0in me\u00f0 tilliti til innheimtus\u00f6gu samb\u00e6rilegra krafna. Um 36,2% (2024/25: 24,5%) af st\u00f6\u00f0uvi\u00f0skiptakrafna \u00feann 28. febr\u00faar 2026 er vegna 30 st\u00e6rstu vi\u00f0skiptavina samst\u00e6\u00f0unnar. \u00dear af nam sta\u00f0ast\u00e6rsta vi\u00f0skiptavinar 3,5% (2024/25: 2,5%).28.St\u00fdring fj\u00e1rm\u00e1lalegrar \u00e1h\u00e6ttu, frh.:b.L\u00e1ns\u00e1h\u00e6tta, frh.:F\u00e9lagi\u00f0 hefur sett s\u00e9r reglur um l\u00e1nsvi\u00f0skipti, \u00fear sem leitast er vi\u00f0 a\u00f0 l\u00e1gmarka \u00e1h\u00e6ttu \u00fear sem horft er tilfj\u00e1rhagsst\u00f6\u00f0u, l\u00e1nsh\u00e6fismats og starfsemi einstakra vi\u00f0skiptavina auk st\u00f6\u00f0u atvinnugreina st\u00e6rstuvi\u00f0skiptavina. Allir vi\u00f0skiptavinir f\u00e9lagsins sem eru \u00ed l\u00e1nsvi\u00f0skiptum eru me\u00f0 l\u00e1nam\u00f6rk \u00e1 vi\u00f0skiptareikningisem \u00feeir geta ekki fari\u00f0 yfir. Auk \u00feess er algengt a\u00f0 fari\u00f0 s\u00e9 fram \u00e1 tryggingar gegn l\u00e1nsvi\u00f0skiptum.M\u00f6gulegt tap vegna l\u00e1ns\u00e1h\u00e6ttuMesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00e1reikningsskiladegi:Sk\u00fdring28.2.2026 28.2.2025Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur .....................................215.2596.024Grei\u00f0slukortakr\u00f6fur ............................................................................211.338732Mesta m\u00f6gulega tap vegna vi\u00f0skiptakrafna ...................................6.5976.756Handb\u00e6rt f\u00e9 .......................................................................................223.8752.299Mesta m\u00f6gulega tap vegna fj\u00e1reigna ...............................................10.4729.055Allar vi\u00f0skiptakr\u00f6fur samst\u00e6\u00f0unnar eru ve\u00f0settar vegna vaxtaberandi skulda.Aldursgreining vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslaAldur vi\u00f0skiptakrafna, ni\u00f0urf\u00e6rsla og ni\u00f0urf\u00e6rsluhlutfall var eftirfarandi \u00ed \u00e1rslok:28. febr\u00faar 2026B\u00f3kf\u00e6rtNi\u00f0urf\u00e6rslu-Nafnver\u00f0 Ni\u00f0urf\u00e6rsla ver\u00f0hlutfall\u00d3gjaldfalli\u00f0 ..................................................................3.735 ( 92)3.643 2,5%Gjaldfalli\u00f0 innan 30 daga ...........................................822 ( 35)787 4,3%Gjaldfalli\u00f0 fyrir 31-120 d\u00f6gum ...................................181 ( 26)155 14,4%Gjaldfalli\u00f0 fyrir meira en 120 d\u00f6gum .........................145 ( 76)69 52,4%Vi\u00f0skiptakr\u00f6fur samtals .............................................4.883 ( 229)4.654 4,7%28. febr\u00faar 2025\u00d3gjaldfalli\u00f0 ..................................................................4.174 ( 80)4.094 1,9%Gjaldfalli\u00f0 innan 30 daga ...........................................1.191 ( 36)1.155 3,0%Gjaldfalli\u00f0 fyrir 31-120 d\u00f6gum ...................................175 ( 31)144 17,7%Gjaldfalli\u00f0 fyrir meira en 120 d\u00f6gum .........................182 ( 111)71 61,0%Vi\u00f0skiptakr\u00f6fur samtals .............................................5.722 ( 258)5.464 4,5%Auk ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna eru til sta\u00f0ar grei\u00f0slutryggingar fr\u00e1 vi\u00f0skiptam\u00f6nnum sem nema um 1,2% afnafnver\u00f0i vi\u00f0skiptakrafna (2024/25: 1,0%).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__50": {
"value": "c.Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00edsem \u00fe\u00e6r gjaldfalla. Samst\u00e6\u00f0an veitir vi\u00f0skiptam\u00f6nnum s\u00ednum grei\u00f0slufrest til a\u00f0 fj\u00e1rmagna kaup s\u00edn, t.d.me\u00f0 reikningsvi\u00f0skiptum og m\u00f3tt\u00f6ku grei\u00f0slukorta, en \u00fearf a\u00f0 grei\u00f0a skammt\u00edmaskuldbindingar s\u00ednargagnvart birgjum og \u00f6\u00f0rum kr\u00f6fuh\u00f6fum innan tiltekins grei\u00f0slufrests. Af \u00feeim s\u00f6kum fylgir hennilausafj\u00e1r\u00e1h\u00e6tta.28.St\u00fdring fj\u00e1rm\u00e1lalegrar \u00e1h\u00e6ttu, frh.:c.Lausafj\u00e1r\u00e1h\u00e6tta, frh.:Til \u00feess a\u00f0 m\u00e6ta skammt\u00edmasveiflum \u00ed rekstri samst\u00e6\u00f0unnar og standa vi\u00f0 skuldbindingar s\u00ednar gagnvartbirgjum og \u00f6\u00f0rum kr\u00f6fuh\u00f6fum hefur samst\u00e6\u00f0an veltufj\u00e1rm\u00f6gnun hj\u00e1 vi\u00f0skiptabanka s\u00ednum, \u00ed \u00edslenskumkr\u00f3num og d\u00f6nskum kr\u00f3num. F\u00e9lagi\u00f0 er einnig virkur \u00fatgefandi 6 m\u00e1na\u00f0a v\u00edxlaflokka sem skr\u00e1\u00f0ir hafa veri\u00f0 \u00edKauph\u00f6ll og eykur \u00fea\u00f0 enn frekar lausafj\u00e1rst\u00f6\u00f0u f\u00e9lagsins til skamms t\u00edma. Veltufj\u00e1rm\u00f6gnun er samst\u00e6\u00f0unnimj\u00f6g mikilv\u00e6g, s\u00e9rstaklega fyrir j\u00f3lavert\u00ed\u00f0ina \u00feegar t\u00edmabundin birg\u00f0as\u00f6fnun \u00e1 s\u00e9r sta\u00f0. Markmi\u00f0samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 h\u00fan hafi \u00e1vallt n\u00e6gt lausaf\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednumeftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla, hvort heldur sem er vi\u00f0 venjulegar e\u00f0a \u00f3venjulegar a\u00f0st\u00e6\u00f0ur, og for\u00f0ast \u00feanniga\u00f0 samst\u00e6\u00f0an ver\u00f0i fyrir \u00f3\u00e1s\u00e6ttanlegu tapi e\u00f0a a\u00f0 or\u00f0spor \u00feess ska\u00f0ist. \u00de\u00e1 er uppgj\u00f6r \u00e1 f\u00e6rsluhir\u00f0ingukreditkorta daglegt (T+1).Samningsbundnar grei\u00f0slur vegna fj\u00e1rskulda, \u00fear me\u00f0 taldar v\u00e6ntanlegar vaxtagrei\u00f0slur, greinast \u00feannig:Samnings-B\u00f3kf\u00e6rt bundi\u00f0Eftir meira28. febr\u00faar 2026ver\u00f0 sj\u00f3\u00f0sfl\u00e6\u00f0i Innan \u00e1rsEftir 1-5 \u00e1r en 5 \u00e1r\u00d3ver\u00f0trygg\u00f0ar vaxtaberandi skuldir .17.202 20.577 5.357 9.043 6.177 Ver\u00f0trygg\u00f0ar vaxtaberandi skuldir ....6.189 7.213 422 6.791 0 Leiguskuldir .........................................24.954 36.051 4.068 13.945 18.038 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ............................18.718 18.718 18.718 0 0 67.063 82.559 28.565 29.779 24.215 28. febr\u00faar 2025\u00d3ver\u00f0trygg\u00f0ar vaxtaberandi skuldir .17.281 21.514 6.768 7.647 7.099 Ver\u00f0trygg\u00f0ar vaxtaberandi skuldir ....6.134 6.868 417 6.451 0 Leiguskuldir .........................................19.577 28.354 3.502 10.711 14.141 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ............................18.430 18.430 18.430 0 0 61.422 75.166 29.117 24.809 21.240 Til vi\u00f0b\u00f3tar vi\u00f0 samningsbundi\u00f0 sj\u00f3\u00f0sfl\u00e6\u00f0i \u00fe\u00e1 nemur tekjuskattur til grei\u00f0slu 1.486 millj. kr. (2024/25: 1.242millj. kr.).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__51": {
"value": "d.Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 ver\u00f0sveiflum \u00e1 fj\u00e1rm\u00e1lam\u00f6rku\u00f0um sem hafa sl\u00e6m \u00e1hrif \u00e1 afkomusamst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rm\u00e1lagerninga, s.s. breyting \u00e1 gengi gjaldmi\u00f0la, v\u00f6xtum e\u00f0a ol\u00eduver\u00f0i. Markmi\u00f0me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra og takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati erh\u00e1marka\u00f0ur. Gjaldmi\u00f0la\u00e1h\u00e6tta vegna fj\u00e1rm\u00e1lagerningaSamst\u00e6\u00f0an b\u00fdr vi\u00f0 gengis\u00e1h\u00e6ttu vegna innkaupa og l\u00e1nt\u00f6ku \u00ed \u00f6\u00f0rum gjaldmi\u00f0li en \u00edslenskum kr\u00f3num (ISK).\u00deeir gjaldmi\u00f0lar sem einkum skapa gengis\u00e1h\u00e6ttu eru evra (EUR), danskar kr\u00f3nur (DKK) og Bandar\u00edkjadollar(USD).\u00cd eldsneytishluta samst\u00e6\u00f0unnar er leitast vi\u00f0 a\u00f0 hlutleysa \u00e1h\u00e6ttuna me\u00f0 notkun gjaldmi\u00f0laskiptasamninga.28.St\u00fdring fj\u00e1rm\u00e1lalegrar \u00e1h\u00e6ttu, frh.:d.Marka\u00f0s\u00e1h\u00e6tta, frh.:Tapsh\u00e6tta vegna gjaldmi\u00f0la\u00e1h\u00e6ttuEignir og skuldir \u00ed erlendri mynt voru \u00ed \u00e1rslok sem h\u00e9r segir:A\u00f0rar28. febr\u00faar 2026USD EUR DKK myntir SamtalsVi\u00f0skiptakr\u00f6fur ...................................903913421.048Handb\u00e6rt f\u00e9 .......................................3406048394Vaxtaberandi skuldir ..........................008.19908.199Vi\u00f0skiptaskuldir ..................................( 71)( 656)( 135)( 127)( 989)\u00c1h\u00e6tta \u00ed efnahagsreikningi ...............1.172 ( 641)8.198 ( 77)8.652 28. febr\u00faar 2025Vi\u00f0skiptakr\u00f6fur ...................................1.157 5 164 34 1.360 Handb\u00e6rt f\u00e9 .......................................688 71 119 7 885 Vaxtaberandi skuldir ..........................0 0 7.858 0 7.858 Vi\u00f0skiptaskuldir ..................................( 848)( 525)( 90)( 100)( 1.563)\u00c1h\u00e6tta \u00ed efnahagsreikningi ...............997 ( 449)8.051 ( 59)8.540 N\u00e6mnigreining10% veiking \u00edslensku kr\u00f3nunnar gagnvart erlendum gjaldmi\u00f0lum \u00ed febr\u00faarlok hef\u00f0i auki\u00f0 (minnka\u00f0) eigi\u00f0 f\u00e9og afkomu eftir tekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir:28.2.202628.2.2025USD .............................................................................................................................94 79 EUR .............................................................................................................................( 51)( 35)DKK .............................................................................................................................656 636 A\u00f0rar myntir ...............................................................................................................( 6)( 5)Samtals .......................................................................................................................693 675 10% styrking kr\u00f3nunnar gagnvart \u00feessum gjaldmi\u00f0lum hef\u00f0i haft s\u00f6mu \u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt.Gjaldmi\u00f0la\u00e1h\u00e6tta vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9lagiSamst\u00e6\u00f0an b\u00fdr vi\u00f0 gengis\u00e1h\u00e6ttu vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum \u00fear sem starfr\u00e6kslugjaldmi\u00f0ill er annaren hj\u00e1 m\u00f3\u00f0urf\u00e9laginu. Gengismunur sem ver\u00f0ur til vegna umreiknings reikningsskila erlenda d\u00f3tturf\u00e9lagsinsP/F SMS \u00ed F\u00e6reyjum myndar \u00fe\u00fd\u00f0ingarmun sem f\u00e6r\u00f0ur er beint \u00e1 eigi\u00f0 f\u00e9, \u00fear sem starfr\u00e6kslugjaldmi\u00f0illSMS er d\u00f6nsk kr\u00f3na. 28.2.202628.2.2025Eignahlutur \u00ed P/F SMS \u00ed F\u00e6reyjum - fj\u00e1rfesting \u00ed DKK ............................................7.692 7.262 N\u00e6mnigreining10% veiking \u00edslensku kr\u00f3nunnar gagnvart d\u00f6nsku kr\u00f3nunni \u00ed febr\u00faarlok hef\u00f0i h\u00e6kka\u00f0 \u00fe\u00fd\u00f0ingarmun (e.heildarhagna\u00f0) samst\u00e6\u00f0unnar fyrir tekjuskatt um 13,5 millj. kr. (2024/25: 0,8 millj. kr.), a\u00f0 \u00fev\u00ed gefnu a\u00f0 allara\u00f0rar breytur haldist \u00f3breyttar. 10% styrking \u00edslensku kr\u00f3nunnar gagnvart d\u00f6nsku kr\u00f3nunni hef\u00f0i haft s\u00f6mu\u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt.Vaxta\u00e1h\u00e6ttaSamst\u00e6\u00f0an b\u00fdr vi\u00f0 vaxta\u00e1h\u00e6ttu vegna vaxtaberandi skulda samst\u00e6\u00f0unnar. \u00cd lok rekstrar\u00e1rs b\u00e1ru um57,0% af langt\u00edmal\u00e1num samst\u00e6\u00f0unnar breytilega vexti (2024/25: 56,7%), e\u00f0a a\u00f0 fj\u00e1rh\u00e6\u00f0 10.284 millj. kr.(2024/25: 10.072 millj. kr.), og felst \u00e1h\u00e6tta samst\u00e6\u00f0unnar \u00ed m\u00f6gulegri h\u00e6kkun vaxta, sem leitt getur tilaukins fj\u00e1rmagnskostna\u00f0ar og neikv\u00e6\u00f0ra \u00e1hrifa \u00e1 sj\u00f3\u00f0streymi.N\u00e6mnigreiningBreyting \u00ed v\u00f6xtum skulda me\u00f0 breytilega vexti um 1% \u00ed lok reiknings\u00e1rs myndu h\u00e6kka (l\u00e6kka) eigi\u00f0 f\u00e9 ogafkomu um 82 millj. kr. (2024/25: 80 millj. kr.) eftir tekjuskatt.28.St\u00fdring fj\u00e1rm\u00e1lalegrar \u00e1h\u00e6ttu, frh.:d.Marka\u00f0s\u00e1h\u00e6tta, frh.:Gangvir\u00f0i\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 ekki s\u00e9 verulegur munur \u00e1 b\u00f3kf\u00e6r\u00f0u vir\u00f0i fj\u00e1reigna og fj\u00e1rskulda og gangvir\u00f0i\u00feeirra \u00ed reikningsskilunum.Ol\u00eduver\u00f0s\u00e1h\u00e6ttaBreyting \u00e1 heimsmarka\u00f0sver\u00f0i \u00e1 ol\u00edu getur haft mikil \u00e1hrif \u00e1 rekstur samst\u00e6\u00f0unnar, \u00fe\u00e1 s\u00e9r \u00ed lagi hj\u00e1d\u00f3tturf\u00e9laginu Ol\u00eds. \u00c1h\u00e6ttan myndast fr\u00e1 \u00feeim t\u00edma sem innkaup \u00e1 ol\u00edu eiga s\u00e9r sta\u00f0 og \u00fear til h\u00fan er seld tilvi\u00f0skiptavinar. Mismunur \u00e1 innkaups- og s\u00f6luver\u00f0i getur haft bein \u00e1hrif \u00e1 framleg\u00f0 f\u00e9lagsins. \u00de\u00e1 getur h\u00e1ttver\u00f0 \u00e1 ol\u00edu \u00ed einhverjum tilfellum dregi\u00f0 \u00far eftirspurn og \u00feannig haft \u00e1hrif \u00e1 afkomu f\u00e9lagsins. St\u00fdringol\u00eduver\u00f0s\u00e1h\u00e6ttu felur \u00ed s\u00e9r a\u00f0 draga \u00far afkomusveiflum og verjast \u00f3hagst\u00e6\u00f0ri \u00fer\u00f3un me\u00f0 samningum vi\u00f0st\u00e6rstu vi\u00f0skiptavini f\u00e9lagsins. \u00de\u00e1 er leitast vi\u00f0 a\u00f0 st\u00fdra birg\u00f0um eftir a\u00f0st\u00e6\u00f0um \u00e1 hverjum t\u00edma og \u00feannigdraga \u00far \u00feeim \u00e1hrifum sem ver\u00f0sveiflur geta valdi\u00f0. Ekki hefur veri\u00f0 notast vi\u00f0 aflei\u00f0usamninga til a\u00f0 verjast\u00f3hagst\u00e6\u00f0ri \u00fer\u00f3un ol\u00eduver\u00f0s.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__52": {
"value": "e.Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er h\u00e6ttan \u00e1 beinu e\u00f0a \u00f3beinu tapi e\u00f0a tj\u00f3ni af v\u00f6ldum margra \u00fe\u00e1tta \u00ed starfseminni en \u00fear berhelst a\u00f0 nefna ranga vi\u00f0skiptastefnu, vinnu starfsf\u00f3lks, t\u00e6kni, \u00f3fulln\u00e6gjandi e\u00f0a galla\u00f0a innri ferla e\u00f0a ytriatbur\u00f0a.Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu hefur veri\u00f0 gripi\u00f0 til \u00fdmissa r\u00e1\u00f0stafana. \u00dear ber helst a\u00f0 nefna vinnu vi\u00f0stefnum\u00f3tun og \u00edtarlega greiningu \u00e1 rekstrar- og samkeppnisumhverfi Haga, l\u00f6g\u00f0 er \u00e1hersla \u00e1 g\u00f3\u00f0starfsskilyr\u00f0i og samkeppnish\u00e6f laun, \u00e1hersla er \u00e1 kostna\u00f0argreiningar, \u00e1\u00e6tlanager\u00f0, fr\u00e1vikagreiningar oguppgj\u00f6r. Innleiddir hafa veri\u00f0 verkferlar \u00e1 m\u00f6rgum svi\u00f0um starfseminnar \u00e1samt \u00fev\u00ed a\u00f0 ger\u00f0ar hafa veri\u00f0umtalsver\u00f0ar breytingar til hins betra \u00ed rekstri uppl\u00fdsingat\u00e6kni \u00ed samst\u00e6\u00f0unni, me\u00f0 traustari rekstrigrunnkerfa, b\u00e6ttum og skjalfestum verkferlum og fram\u00fer\u00f3un \u00ed stafr\u00e6num lausnum. Unni\u00f0 hefur veri\u00f0markvisst a\u00f0 net\u00f6ryggism\u00e1lum og hefur veri\u00f0 gripi\u00f0 til \u00fdmissa a\u00f0ger\u00f0a \u00ed \u00fev\u00ed samhengi.\u00dea\u00f0 er stefna stj\u00f3rnar a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 vi\u00f0halda trausti fj\u00e1rfesta, l\u00e1nastofnanaog annarra marka\u00f0sa\u00f0ila \u00e1samt \u00fev\u00ed a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00ed framt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar. Stj\u00f3rn Haga hf.hefur marka\u00f0 f\u00e9laginu \u00fe\u00e1 stefnu a\u00f0 skila til hluthafa sinna, beint e\u00f0a \u00f3beint, \u00feeim ver\u00f0m\u00e6tum sem skapast \u00edrekstrinum \u00e1 hverju \u00e1ri, umfram nau\u00f0synlegar fj\u00e1rfestingar til vaxtar og vi\u00f0halds f\u00e9lagsins.Stefna stj\u00f3rnar f\u00e9lagsins er a\u00f0 grei\u00f0a hluth\u00f6fum \u00feess \u00e1rlegan ar\u00f0, sem nemi a\u00f0 l\u00e1gmarki 50% hagna\u00f0ars\u00ed\u00f0asta rekstrar\u00e1rs eftir skatta, \u00e1n \u00e1hrifa matsbreytinga og afkomu hlutdeildarf\u00e9laga. Forsendur fj\u00e1rh\u00e6\u00f0arar\u00f0grei\u00f0slu er a\u00f0 f\u00e9lagi\u00f0 vi\u00f0haldi fj\u00e1rhagslegum styrk s\u00ednum og a\u00f0 ar\u00f0grei\u00f0slan taki mi\u00f0 af handb\u00e6ru f\u00e9 fr\u00e1rekstri. A\u00f0 auki mun f\u00e9lagi\u00f0, ef t\u00e6kif\u00e6ri gefast, kaupa eigin br\u00e9f samkv\u00e6mt formlegri endurkaupa\u00e1\u00e6tlun.\u00de\u00e1 er markmi\u00f0 stj\u00f3rnar Haga a\u00f0 eiginfj\u00e1rhlutfall f\u00e9lagsins s\u00e9 um 35%.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__54": {
"value": "29.Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar f\u00e9lagsins eru st\u00f3rir hluthafar \u00ed f\u00e9laginu, hlutdeildarf\u00e9l\u00f6g \u00feess, lykilstj\u00f3rnendur ogstj\u00f3rnarmenn. Vi\u00f0skipti \u00e1 milli f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru skilgreind sem tengdir a\u00f0ilar, hafaveri\u00f0 f\u00e6r\u00f0 \u00fat \u00ed samst\u00e6\u00f0ureikningsskilum og eru ekki hluti af \u00feessari sk\u00fdringu. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ilaVi\u00f0skipti vi\u00f0 tengda a\u00f0ila eru vi\u00f0 hlutdeildarf\u00e9l\u00f6g og greinast \u00feannig:2025/26 2024/25Seldar v\u00f6rur og \u00fej\u00f3nusta ..........................................................................................269 511 Keyptar v\u00f6rur og \u00fej\u00f3nusta ........................................................................................( 2.286)( 2.310)Vi\u00f0skiptakr\u00f6fur \u00ed lok rekstrar\u00e1rs ...............................................................................108 148 Vi\u00f0skiptaskuldir \u00ed lok rekstrar\u00e1rs ..............................................................................( 200)( 298)29.Tengdir a\u00f0ilar, frh:Stj\u00f3rn og lykilstj\u00f3rnendurLaun, hlunnindi og \u00e1rangurstengd laun stj\u00f3rnar og lykilstj\u00f3rnenda, kaupr\u00e9ttir og eignarhlutur \u00ed \u00e1rslok a\u00f0nafnver\u00f0i greinast \u00feannig:2025/26\u00c1rangurs-Kaupr\u00e9ttur EignahluturLaun Hlunnindi tengd laun(fj\u00f6ldi hluta) \u00ed \u00e1rslok*Eir\u00edkur S. J\u00f3hannsson, stj\u00f3rnarform. .11,0 0,0 0,0 0,0 90,0 Eva Brynd\u00eds Helgad\u00f3ttir, varaform. ...8,5 0,0 0,0 0,0 0,0 Einar \u00d6rn Einarsson, me\u00f0stj. ..............4,6 0,0 0,0 0,0 0,0 Jens\u00edna K. B\u00f6\u00f0varsd\u00f3ttir, me\u00f0stj. ......7,2 0,0 0,0 0,0 0,1 Sigr\u00ed\u00f0ur Olgeirsd\u00f3ttir, me\u00f0stj. ............6,2 0,0 0,0 0,0 0,0 Dav\u00ed\u00f0 Har\u00f0arson, fv. me\u00f0stj. ..............1,5 0,0 0,0 0,0 -Finnur Oddsson, forstj\u00f3ri ....................63,2 3,9 20,0 2,8 0,3 Lykilstj\u00f3rnendur** ...............................279,1 21,9 67,0 15,0 0,4 Eva Brynd\u00eds og Sigr\u00ed\u00f0ur eru nefndarmenn \u00ed endursko\u00f0unarnefnd. Jens\u00edna, Einar \u00d6rn og Eir\u00edkur erunefndarmenn \u00ed starfskjaranefnd.*Nafnver\u00f0 hluta \u00ed millj\u00f3num, \u00ed beinni eigu stj\u00f3rnenda e\u00f0a a\u00f0ilum tengdum \u00feeim. **Lykilstj\u00f3rnendur eru: Magn\u00fas Magn\u00fasson, a\u00f0sto\u00f0arforstj\u00f3ri og framkv\u00e6mdastj\u00f3ri stefnum\u00f3tunar ogrekstrar Haga, Gu\u00f0r\u00fan Eva Gunnarsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri fj\u00e1rm\u00e1lasvi\u00f0s Haga, Ei\u00f0ur Ei\u00f0sson,framkv\u00e6mdastj\u00f3ri stafr\u00e6nnar \u00fer\u00f3unar og uppl\u00fdsingat\u00e6kni Haga, Bj\u00f6rgvin V\u00edkingsson, framkv\u00e6mdastj\u00f3riB\u00f3nus, Sigur\u00f0ur Reynaldsson, framkv\u00e6mdastj\u00f3ri Hagkaups, Ingunn Svala Leifsd\u00f3ttir, framkv\u00e6mdastj\u00f3riOl\u00eds, L\u00e1rus \u00d3skarsson, framkv\u00e6mdastj\u00f3ri A\u00f0fanga og J\u00f3hanna \u00de. J\u00f3nsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri Banana.2024/25\u00c1rangurs- Kaupr\u00e9ttur EignahluturLaun Hlunnindi tengd laun (fj\u00f6ldi hluta) \u00ed \u00e1rslok*Eir\u00edkur S. J\u00f3hannsson, stj\u00f3rnarform. .9,4 0,0 0,0 0,0 90,0 Eva Brynd\u00eds Helgad\u00f3ttir, varaform. ...8,1 0,0 0,0 0,0 0,0 Dav\u00ed\u00f0 Har\u00f0arson, me\u00f0stj. ...................7,0 0,0 0,0 0,0 0,4 Jens\u00edna K. B\u00f6\u00f0varsd\u00f3ttir, me\u00f0stj. ......6,9 0,0 0,0 0,0 0,1 Sigr\u00ed\u00f0ur Olgeirsd\u00f3ttir, me\u00f0stj. ............5,8 0,0 0,0 0,0 0,0 Finnur Oddsson, forstj\u00f3ri ....................61,6 4,2 20,0 2,8 0,3 Lykilstj\u00f3rnendur** ...............................263,3 21,8 59,5 15,0 0,4 Eva Brynd\u00eds og Sigr\u00ed\u00f0ur eru nefndarmenn \u00ed endursko\u00f0unarnefnd. Jens\u00edna, Dav\u00ed\u00f0 og Eir\u00edkur eru nefndarmenn \u00ed starfskjaranefnd.*Nafnver\u00f0 hluta \u00ed millj\u00f3num, \u00ed beinni eigu stj\u00f3rnenda e\u00f0a a\u00f0ilum tengdum \u00feeim. **Lykilstj\u00f3rnendur eru: Magn\u00fas Magn\u00fasson, a\u00f0sto\u00f0arforstj\u00f3ri og framkv\u00e6mdastj\u00f3ri stefnum\u00f3tunar ogrekstrar Haga, Gu\u00f0r\u00fan Eva Gunnarsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri fj\u00e1rm\u00e1lasvi\u00f0s Haga, Ei\u00f0ur Ei\u00f0sson,framkv\u00e6mdastj\u00f3ri stafr\u00e6nnar \u00fer\u00f3unar og uppl\u00fdsingat\u00e6kni Haga, Bj\u00f6rgvin V\u00edkingsson, framkv\u00e6mdastj\u00f3riB\u00f3nus, Sigur\u00f0ur Reynaldsson, framkv\u00e6mdastj\u00f3ri Hagkaups, Ingunn Svala Leifsd\u00f3ttir, framkv\u00e6mdastj\u00f3riOl\u00eds, L\u00e1rus \u00d3skarsson, framkv\u00e6mdastj\u00f3ri A\u00f0fanga og J\u00f3hanna \u00de. J\u00f3nsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri Banana.2025/26 2024/25Kynjahlutfall lykilstj\u00f3rnenda \u00ed % - fj\u00f6ldi \u00e1rsverka (karlar/konur) ............................62/3862/38",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__53": {
"value": "29.Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaTengdir a\u00f0ilar f\u00e9lagsins eru st\u00f3rir hluthafar \u00ed f\u00e9laginu, hlutdeildarf\u00e9l\u00f6g \u00feess, lykilstj\u00f3rnendur ogstj\u00f3rnarmenn. Vi\u00f0skipti \u00e1 milli f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru skilgreind sem tengdir a\u00f0ilar, hafaveri\u00f0 f\u00e6r\u00f0 \u00fat \u00ed samst\u00e6\u00f0ureikningsskilum og eru ekki hluti af \u00feessari sk\u00fdringu. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ilaVi\u00f0skipti vi\u00f0 tengda a\u00f0ila eru vi\u00f0 hlutdeildarf\u00e9l\u00f6g og greinast \u00feannig:2025/26 2024/25Seldar v\u00f6rur og \u00fej\u00f3nusta ..........................................................................................269 511 Keyptar v\u00f6rur og \u00fej\u00f3nusta ........................................................................................( 2.286)( 2.310)Vi\u00f0skiptakr\u00f6fur \u00ed lok rekstrar\u00e1rs ...............................................................................108 148 Vi\u00f0skiptaskuldir \u00ed lok rekstrar\u00e1rs ..............................................................................( 200)( 298)29.Tengdir a\u00f0ilar, frh:Stj\u00f3rn og lykilstj\u00f3rnendurLaun, hlunnindi og \u00e1rangurstengd laun stj\u00f3rnar og lykilstj\u00f3rnenda, kaupr\u00e9ttir og eignarhlutur \u00ed \u00e1rslok a\u00f0nafnver\u00f0i greinast \u00feannig:2025/26\u00c1rangurs-Kaupr\u00e9ttur EignahluturLaun Hlunnindi tengd laun(fj\u00f6ldi hluta) \u00ed \u00e1rslok*Eir\u00edkur S. J\u00f3hannsson, stj\u00f3rnarform. .11,0 0,0 0,0 0,0 90,0 Eva Brynd\u00eds Helgad\u00f3ttir, varaform. ...8,5 0,0 0,0 0,0 0,0 Einar \u00d6rn Einarsson, me\u00f0stj. ..............4,6 0,0 0,0 0,0 0,0 Jens\u00edna K. B\u00f6\u00f0varsd\u00f3ttir, me\u00f0stj. ......7,2 0,0 0,0 0,0 0,1 Sigr\u00ed\u00f0ur Olgeirsd\u00f3ttir, me\u00f0stj. ............6,2 0,0 0,0 0,0 0,0 Dav\u00ed\u00f0 Har\u00f0arson, fv. me\u00f0stj. ..............1,5 0,0 0,0 0,0 -Finnur Oddsson, forstj\u00f3ri ....................63,2 3,9 20,0 2,8 0,3 Lykilstj\u00f3rnendur** ...............................279,1 21,9 67,0 15,0 0,4 Eva Brynd\u00eds og Sigr\u00ed\u00f0ur eru nefndarmenn \u00ed endursko\u00f0unarnefnd. Jens\u00edna, Einar \u00d6rn og Eir\u00edkur erunefndarmenn \u00ed starfskjaranefnd.*Nafnver\u00f0 hluta \u00ed millj\u00f3num, \u00ed beinni eigu stj\u00f3rnenda e\u00f0a a\u00f0ilum tengdum \u00feeim. **Lykilstj\u00f3rnendur eru: Magn\u00fas Magn\u00fasson, a\u00f0sto\u00f0arforstj\u00f3ri og framkv\u00e6mdastj\u00f3ri stefnum\u00f3tunar ogrekstrar Haga, Gu\u00f0r\u00fan Eva Gunnarsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri fj\u00e1rm\u00e1lasvi\u00f0s Haga, Ei\u00f0ur Ei\u00f0sson,framkv\u00e6mdastj\u00f3ri stafr\u00e6nnar \u00fer\u00f3unar og uppl\u00fdsingat\u00e6kni Haga, Bj\u00f6rgvin V\u00edkingsson, framkv\u00e6mdastj\u00f3riB\u00f3nus, Sigur\u00f0ur Reynaldsson, framkv\u00e6mdastj\u00f3ri Hagkaups, Ingunn Svala Leifsd\u00f3ttir, framkv\u00e6mdastj\u00f3riOl\u00eds, L\u00e1rus \u00d3skarsson, framkv\u00e6mdastj\u00f3ri A\u00f0fanga og J\u00f3hanna \u00de. J\u00f3nsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri Banana.2024/25\u00c1rangurs- Kaupr\u00e9ttur EignahluturLaun Hlunnindi tengd laun (fj\u00f6ldi hluta) \u00ed \u00e1rslok*Eir\u00edkur S. J\u00f3hannsson, stj\u00f3rnarform. .9,4 0,0 0,0 0,0 90,0 Eva Brynd\u00eds Helgad\u00f3ttir, varaform. ...8,1 0,0 0,0 0,0 0,0 Dav\u00ed\u00f0 Har\u00f0arson, me\u00f0stj. ...................7,0 0,0 0,0 0,0 0,4 Jens\u00edna K. B\u00f6\u00f0varsd\u00f3ttir, me\u00f0stj. ......6,9 0,0 0,0 0,0 0,1 Sigr\u00ed\u00f0ur Olgeirsd\u00f3ttir, me\u00f0stj. ............5,8 0,0 0,0 0,0 0,0 Finnur Oddsson, forstj\u00f3ri ....................61,6 4,2 20,0 2,8 0,3 Lykilstj\u00f3rnendur** ...............................263,3 21,8 59,5 15,0 0,4 Eva Brynd\u00eds og Sigr\u00ed\u00f0ur eru nefndarmenn \u00ed endursko\u00f0unarnefnd. Jens\u00edna, Dav\u00ed\u00f0 og Eir\u00edkur eru nefndarmenn \u00ed starfskjaranefnd.*Nafnver\u00f0 hluta \u00ed millj\u00f3num, \u00ed beinni eigu stj\u00f3rnenda e\u00f0a a\u00f0ilum tengdum \u00feeim. **Lykilstj\u00f3rnendur eru: Magn\u00fas Magn\u00fasson, a\u00f0sto\u00f0arforstj\u00f3ri og framkv\u00e6mdastj\u00f3ri stefnum\u00f3tunar ogrekstrar Haga, Gu\u00f0r\u00fan Eva Gunnarsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri fj\u00e1rm\u00e1lasvi\u00f0s Haga, Ei\u00f0ur Ei\u00f0sson,framkv\u00e6mdastj\u00f3ri stafr\u00e6nnar \u00fer\u00f3unar og uppl\u00fdsingat\u00e6kni Haga, Bj\u00f6rgvin V\u00edkingsson, framkv\u00e6mdastj\u00f3riB\u00f3nus, Sigur\u00f0ur Reynaldsson, framkv\u00e6mdastj\u00f3ri Hagkaups, Ingunn Svala Leifsd\u00f3ttir, framkv\u00e6mdastj\u00f3riOl\u00eds, L\u00e1rus \u00d3skarsson, framkv\u00e6mdastj\u00f3ri A\u00f0fanga og J\u00f3hanna \u00de. J\u00f3nsd\u00f3ttir, framkv\u00e6mdastj\u00f3ri Banana.2025/26 2024/25Kynjahlutfall lykilstj\u00f3rnenda \u00ed % - fj\u00f6ldi \u00e1rsverka (karlar/konur) ............................62/3862/38",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__55": {
"value": "30.D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g Haga hf. voru \u00e1tta \u00ed upphafi og \u00ed lok reiknings\u00e1rs. D\u00f3tturf\u00e9l\u00f6gin eru eftirfarandi: EignarhluturSta\u00f0setning28.2.202628.2.2025Hagar verslanir ehf. ...........................................................................\u00cdsland100%100%Ol\u00eds ehf. ...............................................................................................\u00cdsland100%100%Bananar ehf. ......................................................................................\u00cdsland100%100%Noron ehf. ..........................................................................................\u00cdsland100%100%St\u00f3rkaup ehf. .....................................................................................\u00cdsland100%100%Eldum r\u00e9tt ehf. ..................................................................................\u00cdsland100%100%Hagar Wine B.V. ................................................................................Holland100%100%P/F SMS ..............................................................................................F\u00e6reyjar100%100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__56-1": {
"value": "31.\u00d6nnur m\u00e1lMe\u00f0 br\u00e9fi, dagsett 20. mars 2025, tilkynnti Samkeppniseftirliti\u00f0 H\u00f6gum um \u00e1kv\u00f6r\u00f0un s\u00edna um a\u00f0 hefjaranns\u00f3kn sem mi\u00f0ar a\u00f0 \u00fev\u00ed a\u00f0 ganga \u00far skugga um hvort skilyr\u00f0um s\u00e1ttar sem Hagar ger\u00f0u vi\u00f0Samkeppniseftirliti\u00f0 \u00e1ri\u00f0 2018, \u00ed tilefni af kaupum f\u00e9lagsins \u00e1 Ol\u00eds, hafi veri\u00f0 fylgt. Samkeppniseftirliti\u00f0 \u00f3ska\u00f0ime\u00f0 br\u00e9finu eftir n\u00e1nari uppl\u00fdsingum og g\u00f6gnum fr\u00e1 f\u00e9laginu. Hagar munu m\u00f3tm\u00e6la \u00fev\u00ed a\u00f0 verklagi vi\u00f0innlei\u00f0ingu s\u00e1ttarskilyr\u00f0a hafi veri\u00f0 \u00e1b\u00f3tavant en r\u00edk \u00e1hersla hefur veri\u00f0 l\u00f6g\u00f0 \u00e1 r\u00e9tta innlei\u00f0ingu s\u00e1ttarinnarfr\u00e1 samruna Haga og Ol\u00eds \u00ed lok \u00e1rs 2018. \u00d3vissa er um m\u00f6gulega ni\u00f0urst\u00f6\u00f0u ranns\u00f3knarinnar \u00e1 \u00feessaristundu.32.Kennit\u00f6lurHelstu kennit\u00f6lur samst\u00e6\u00f0unnar eru eftirfarandi:2025/26 2024/25Rekstur:1.3.-28.2. 1.3.-28.2.Rekstrarhagna\u00f0arhlutfall (rekstrarhagna\u00f0ur fyrir afskriftir / v\u00f6rusala) ................9,2%8,2%Launahlutfall (laun og launatengd gj\u00f6ld / v\u00f6rusala) ...............................................11,2%10,2%Kostna\u00f0arhlutfall (annar rekstrarkostna\u00f0ur / v\u00f6rusala) .........................................5,2%4,9%Veltuhra\u00f0i birg\u00f0a (kostna\u00f0arver\u00f0 seldra vara / me\u00f0albirg\u00f0asta\u00f0a) .....................10,4 10,3 Innheimtut\u00edmi vi\u00f0skiptakrafna \u00ed d\u00f6gum ..................................................................9,6 10,2 Efnahagur: 28.2.2026 28.2.2025Veltufj\u00e1rhlutfall (veltufj\u00e1rmunir / skammt\u00edmaskuldir) .............................................0,750,78Lausafj\u00e1rhlutfall ((veltufj\u00e1rmunir-birg\u00f0ir) / skammt\u00edmaskuldir) ............................0,320,31Skuldsetning (nett\u00f3 vaxtaberandi skuldir / rekstrarhagna\u00f0ur fyrir afskriftir) ......2,52,8Eiginfj\u00e1rhlutfall (eigi\u00f0 f\u00e9 / heildareignir) ...................................................................37,1% 36,5%Innra vir\u00f0i hlutafj\u00e1r (eigi\u00f0 f\u00e9 / hlutaf\u00e9) .....................................................................39,3135,08b. Skilgreining \u00e1 lykilkennit\u00f6lum og hugt\u00f6kumEBITDA ........................Rekstrarhagna\u00f0ur fyrir afskriftir, matsbreytingar, fj\u00e1rmagnsli\u00f0i, \u00e1hrifhlutdeildarf\u00e9laga og tekjuskatt.EBITDA hlutfall ...........EBITDA sem hlutfall af v\u00f6rus\u00f6lu.EBIT .............................Rekstrarhagna\u00f0ur fyrir fj\u00e1rmagnsli\u00f0i, \u00e1hrif hlutdeildarf\u00e9laga og tekjuskatt.\u00c1v\u00f6xtunarkrafa ..........Vegi\u00f0 me\u00f0altal reikna\u00f0ra vaxta af l\u00e1nsf\u00e9 og eigin f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__59": {
"value": "a.Grundv\u00f6llur samst\u00e6\u00f0uD\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestirhefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna\u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni.Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og \u00fear til \u00feeiml\u00fdkur. Uppl\u00fdsingar um d\u00f3tturf\u00e9l\u00f6g er a\u00f0 finna \u00ed sk\u00fdringu 30.Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureikningsVi\u00f0skipti milli f\u00e9laga innan samst\u00e6\u00f0unnar, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndasthafa \u00ed vi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0unnar.Kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gumKaupa\u00f0fer\u00f0 \u00ed reikningshaldi er notu\u00f0 vi\u00f0 f\u00e6rslu kaupa samst\u00e6\u00f0unnar \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Kaupver\u00f0 er meti\u00f0sem gangvir\u00f0i tilgreindra eigna sem l\u00e1tnar eru af hendi, \u00fatgefinna eiginfj\u00e1rgerninga og skulda sem stofna\u00f0er til e\u00f0a teknar eru yfir \u00e1 vi\u00f0skiptadegi, auk kostna\u00f0ar sem rekja m\u00e1 beint til yfirt\u00f6kunnar. A\u00f0greinanlegareignir og skuldir og skuldbindingar sem eru yfirteknar vi\u00f0 sameiningu fyrirt\u00e6kja eru metnar \u00ed upphafi \u00e1gangvir\u00f0i \u00e1 yfirt\u00f6kudegi, \u00e1n tillits til hversu mikil hlutdeild minnihluta er. S\u00fa fj\u00e1rh\u00e6\u00f0 kaupver\u00f0s sem erumfram gangvir\u00f0i eignarhluta samst\u00e6\u00f0unnar \u00ed yfirteknum a\u00f0greinanlegum hreinum eignum er skr\u00e1\u00f0 semvi\u00f0skiptavild.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__61": {
"value": "c.Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lumVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0li \u00e1 gengi vi\u00f0skiptadags. Peningalegar eignirog skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi \u00e1 uppgj\u00f6rsdegi. A\u00f0rar eignir og skuldir, semmetnar eru \u00e1 gangvir\u00f0i \u00ed erlendri mynt, eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed gengi sem var \u00ed gildi \u00feegar gangvir\u00f0i \u00feeirra var\u00e1kvar\u00f0a\u00f0.Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00ed rekstrarreikning. Gengismunur \u00e1innkaupum \u00e1 v\u00f6rum til endurs\u00f6lu er b\u00f3kf\u00e6r\u00f0ur me\u00f0al kostna\u00f0arver\u00f0s seldra vara. Samst\u00e6\u00f0an notargengisskr\u00e1ningu Se\u00f0labanka \u00cdslands eins og gengi\u00f0 er skr\u00e1\u00f0 \u00e1 hverjum t\u00edma vi\u00f0 umreikning. 33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__62": {
"value": "d.TekjurSeldar v\u00f6rurTekjur af s\u00f6lu \u00e1 v\u00f6rum eru metnar \u00e1 gangvir\u00f0i grei\u00f0slunnar sem er m\u00f3ttekin e\u00f0a er innheimtanleg, a\u00f0fr\u00e1dregnum afsl\u00e1ttum og endurgrei\u00f0slum. Tekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00feegar verulegur hluti \u00e1h\u00e6ttuog \u00e1vinnings af eignarhaldi flyst til kaupanda, l\u00edklegt er a\u00f0 endurgjaldi\u00f0 ver\u00f0i innheimt og unnt er a\u00f0 metakostna\u00f0 vegna s\u00f6lunnar og m\u00f6guleg skil \u00e1 v\u00f6rum og fj\u00e1rh\u00e6\u00f0 teknanna me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Tekjursamst\u00e6\u00f0unnar samanstanda a\u00f0allega af sta\u00f0grei\u00f0slus\u00f6lu \u00ed verslunum og sta\u00f0grei\u00f0slus\u00f6lu \u00e1 bens\u00ednst\u00f6\u00f0vum.Sala \u00ed verslunum og v\u00f6ruh\u00fasumTekjur samst\u00e6\u00f0unnar eru af sta\u00f0grei\u00f0slus\u00f6lu \u00ed verslunum og v\u00f6ruh\u00fasum, \u00fear sem greitt er a\u00f0allega me\u00f0rei\u00f0uf\u00e9, grei\u00f0slukorti, inneignan\u00f3tu e\u00f0a gjafabr\u00e9fi, og s\u00f6lu me\u00f0 grei\u00f0slufresti til vi\u00f0skiptamanna. \u00c1hrif afreglum um skil \u00e1 v\u00f6rum eru \u00f3veruleg \u00e1 tekjur f\u00e9lagsins og er ekki f\u00e6r\u00f0 var\u00fa\u00f0arf\u00e6rsla vegna \u00feess \u00edreikningsskil f\u00e9lagsins. Hagar l\u00fata almennum l\u00f6gum um \u00e1byrg\u00f0ir vegna seldra vara, m.a. vegna galla\u00f0ravara, og er ekki f\u00e6r\u00f0 var\u00fa\u00f0arf\u00e6rsla vegna \u00feeirra \u00ed reikningsskil f\u00e9lagsins.Sala \u00e1 eldsneytiTekjur samst\u00e6\u00f0unnar eru af sta\u00f0grei\u00f0slus\u00f6lu eldsneytis \u00e1 bens\u00ednst\u00f6\u00f0vum og s\u00f6lu eldsneytis til st\u00f3rnotenda,\u00fear sem greitt er a\u00f0allega me\u00f0 grei\u00f0slukorti, rei\u00f0uf\u00e9, inneignarn\u00f3tu e\u00f0a gjafabr\u00e9fi, og s\u00f6lu me\u00f0 grei\u00f0slufrestitil vi\u00f0skiptamanna. \u00c1hrif af reglum um skil \u00e1 v\u00f6rum eru \u00f3veruleg \u00e1 tekjur f\u00e9lagsins og er ekki f\u00e6r\u00f0var\u00fa\u00f0arf\u00e6rsla vegna \u00feess \u00ed reikningsskil samst\u00e6\u00f0unnar. D\u00f3tturf\u00e9lagi\u00f0 Ol\u00eds ehf. sem rekur bens\u00ednst\u00f6\u00f0varl\u00fdtur almennum l\u00f6gum um \u00e1byrg\u00f0ir vegna seldra vara, m.a. vegna galla\u00f0ra vara, og er ekki f\u00e6r\u00f0var\u00fa\u00f0arf\u00e6rsla vegna \u00feeirra \u00ed reikningsskil f\u00e9lagsins.Veitt \u00fej\u00f3nusta/a\u00f0rar tekjurTekjur af veittri \u00fej\u00f3nustu eru f\u00e6r\u00f0ar \u00ed rekstrarreikning samkv\u00e6mt samningi \u00feegar \u00fej\u00f3nustan hefur veri\u00f0veitt. A\u00f0rar rekstrartekjur samst\u00e6\u00f0unnar eru leigutekjur fasteigna, a\u00f0st\u00f6\u00f0uleiga, hagna\u00f0ur af s\u00f6lu eigna o.fl.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__63": {
"value": "e.Hlunnindi starfsmannaFraml\u00f6g \u00ed i\u00f0gjaldatengda l\u00edfeyrissj\u00f3\u00f0iSamst\u00e6\u00f0an grei\u00f0ir f\u00f6st i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a.Samst\u00e6\u00f0an ber enga \u00e1byrg\u00f0 \u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0allauna og launatengdra gjalda eftir \u00fev\u00ed sem \u00feau falla til.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__64": {
"value": "f.Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum og gengishagna\u00f0i af erlendum gjaldmi\u00f0lum.Vaxtatekjur eru f\u00e6r\u00f0ar eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum, bakf\u00e6rslu n\u00favir\u00f0ingar \u00e1 skuldbindingum,vir\u00f0isr\u00fdrnun fj\u00e1reigna og gengistapi af erlendum gjaldmi\u00f0lum. Samst\u00e6\u00f0an eignf\u00e6rir ekki vaxtagj\u00f6ld afl\u00e1num.Hagna\u00f0i og tapi vegna gengisbreytinga erlendra gjaldmi\u00f0la er jafna\u00f0 saman og f\u00e6rt sem anna\u00f0 hvortfj\u00e1rmunatekjur e\u00f0a fj\u00e1rmagnsgj\u00f6ld sem fer eftir hvort gengismunahreyfingar skila s\u00e9r \u00ed hagna\u00f0i e\u00f0a tapi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInterestIncomeAndExpenseExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__65": {
"value": "g.TekjuskatturTekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur er f\u00e6r\u00f0ur \u00edrekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9, en \u00fe\u00e1 er tekjuskatturinnf\u00e6r\u00f0ur \u00e1 eigi\u00f0 f\u00e9.Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskyldshagna\u00f0ar \u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0sluvegna fyrri \u00e1ra.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:g.Tekjuskattur frh.:Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna\u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0urtekjuskattur er ekki f\u00e6r\u00f0ur vegna skattalegs t\u00edmabundins mismunar sem er tilkominn vegna upphaflegrarskr\u00e1ningar \u00e1 vi\u00f0skiptavild. \u00datreikningur \u00e1 frestu\u00f0um skatti byggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnirmismunir koma til me\u00f0 a\u00f0 sn\u00faast vi\u00f0, mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi. Skatteign ogtekjuskattsskuldbindingu er jafna\u00f0 saman \u00feegar til sta\u00f0ar er lagalegur r\u00e9ttur til a\u00f0 jafna saman tekjuskatti tilgrei\u00f0slu og skatteign.Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er tali\u00f0 a\u00f0 skattskyldur hagna\u00f0ur ver\u00f0i tilr\u00e1\u00f0st\u00f6funar \u00ed framt\u00ed\u00f0inni sem unnt ver\u00f0ur a\u00f0 n\u00fdta eignina \u00e1 m\u00f3ti. Skatteignin er metin \u00e1 hverjumuppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er l\u00edklegt a\u00f0 h\u00fan n\u00fdtist ekki.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__66": {
"value": "h.Hagna\u00f0ur \u00e1 hlut\u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu.Hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 deila hagna\u00f0i \u00e1rsins, sem \u00fathluta\u00f0 er til hluthafa m\u00f3\u00f0urf\u00e9lagsins,me\u00f0 vegnu me\u00f0altali \u00fatistandandi hlutafj\u00e1r yfir \u00e1ri\u00f0. \u00deynntur hagna\u00f0ur \u00e1 hlut er \u00e1kvar\u00f0a\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0lei\u00f0r\u00e9tta fj\u00f6lda virkra hluta fyrir m\u00f6gulegri \u00feynningu vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat vegna kaupr\u00e9ttastarfsmanna.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__67": {
"value": "i.Rekstrarfj\u00e1rmunirF\u00e6rsla og matRekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0unni eru f\u00e6r\u00f0ir \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun a\u00f0 undanskildum fj\u00e1rfestingarfasteignum sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnar. \u00de\u00e6r eruendurflokka\u00f0ar sem rekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi og matsbreyting \u00feeirra f\u00e6r\u00f0 \u00e1 s\u00e9rstakanendurmatsreikning \u00e1 me\u00f0al eigin fj\u00e1r. Kostna\u00f0arver\u00f0 samanstendur af beinum kostna\u00f0i sem fellur til vi\u00f0kaupin. Keyptur hugb\u00fana\u00f0ur sem er nau\u00f0synlegur til a\u00f0 unnt s\u00e9 a\u00f0 n\u00fdta v\u00e9lb\u00fana\u00f0 er eignf\u00e6r\u00f0ur sem hluti af\u00feeim t\u00e6kjab\u00fana\u00f0i.\u00deegar rekstrarfj\u00e1rmunir eru samsettir \u00far einingum me\u00f0 \u00f3l\u00edkan n\u00fdtingart\u00edma eru einingarnar a\u00f0greindar ogafskrifa\u00f0ar mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingart\u00edmann.Hagna\u00f0ur e\u00f0a tap af s\u00f6lu rekstrarfj\u00e1rmuna er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og ers\u00f6luhagna\u00f0ur f\u00e6r\u00f0ur \u00ed rekstrarreikning me\u00f0al annarra rekstrartekna og s\u00f6lutap f\u00e6rt me\u00f0al annarsrekstrarkostna\u00f0ar.Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstrarfj\u00e1rmuna er f\u00e6r\u00f0ur til eignar ef l\u00edklegt er tali\u00f0 a\u00f0\u00e1vinningur sem felst \u00ed eigninni muni renna til f\u00e9lagsins og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.AfskriftirAfskriftir eru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna og f\u00e6r\u00f0ar \u00edrekstrarreikning. Land og l\u00f3\u00f0ir eru ekki afskrifa\u00f0ar.\u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fasteignir .................................................................................................................................................20-50 \u00e1r\u00c1h\u00f6ld og innr\u00e9ttingar .............................................................................................................................3-17 \u00e1rAfskriftara\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum uppgj\u00f6rsdegi.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__68": {
"value": "j.Fj\u00e1rfestingarfasteignirF\u00e6rsla og matSamst\u00e6\u00f0an leigir \u00fat fasteignir e\u00f0a hluta fasteigna me\u00f0 tilheyrandi innr\u00e9ttingum og t\u00e6kjum til lengri e\u00f0askemmri t\u00edma \u00feegar sl\u00edk notkun \u00e1 h\u00fasn\u00e6\u00f0i er hagkv\u00e6m e\u00f0a fellur vel a\u00f0 \u00f6\u00f0rum rekstri hennar. Fasteignir tilleigu geta veri\u00f0 n\u00fdjar e\u00f0a veri\u00f0 endurflokka\u00f0ar af fastafj\u00e1rmunum til eigin nota. Endurflokkun \u00e1 s\u00e9r sta\u00f0 yfir\u00e1 fj\u00e1rfestingarfasteignir \u00feegar leiga hefur veri\u00f0 sam\u00feykkt og er f\u00e6r\u00f0 til baka ef eignirnar eru aftur teknar tileigin nota. Fj\u00e1rfestingarfasteignir f\u00e9lagsins eru b\u00f3kf\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi. Matsbreytingfj\u00e1rfestingarfasteigna er f\u00e6r\u00f0 \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem matsbreytingin \u00e1 s\u00e9r sta\u00f0.Fj\u00e1rfestingarfasteignir eru ekki afskrifa\u00f0ar. Gangvir\u00f0isbreytingar eru s\u00e9rgreindar \u00ed rekstrarreikningi enleigutekjur f\u00e6r\u00f0ar sem a\u00f0rar rekstrartekjur. Fj\u00e1rfestingarfasteignir sem eru \u00ed \u00fatleigu innan samst\u00e6\u00f0unnareru endurflokka\u00f0ar sem rekstrarfj\u00e1rmunir \u00ed samst\u00e6\u00f0u\u00e1rsreikningi og matsbreyting \u00feeirra f\u00e6r\u00f0 \u00e1 s\u00e9rstakanendurmatsreikning \u00e1 me\u00f0al eigin fj\u00e1r. Endurflokkun af e\u00f0a \u00e1 fastafj\u00e1rmuni til eigin nota er \u00e1 b\u00f3kf\u00e6r\u00f0ukostna\u00f0arver\u00f0i \u00e1 \u00feeim t\u00edma. D\u00f3tturf\u00e9lag Haga \u00ed F\u00e6reyjum s\u00e9r um rekstur \u00feriggja verslunarkjarna \u00ed F\u00e6reyjum og er me\u00f0 langt\u00edmaleigusamninga vi\u00f0 eigendur \u00feeirra. F\u00e9lagi\u00f0 \u00e1framleigir r\u00fdmin til verslunar- og \u00fej\u00f3nustufyrirt\u00e6kja en vegna\u00feeirra myndast leigueign sem f\u00e6r\u00f0 er me\u00f0al fj\u00e1rfestingarfasteigna sbr. sk\u00fdringu 16 og eru \u00fe\u00e6r metnar \u00e1gangvir\u00f0i \u00e1 hverjum reikningsskiladegi. Hagna\u00f0ur e\u00f0a tap af s\u00f6lu fj\u00e1rfestingarfasteigna er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og ers\u00f6luhagna\u00f0ur f\u00e6r\u00f0ur \u00ed rekstrarreikning me\u00f0al annarra rekstrartekna og s\u00f6lutap f\u00e6rt me\u00f0al annarsrekstrarkostna\u00f0ar.Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta fj\u00e1rfestingarfasteigna er f\u00e6r\u00f0ur til eignar ef l\u00edklegt er tali\u00f0 a\u00f0\u00e1vinningur sem felst \u00ed eigninni muni renna til f\u00e9lagsins og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt.Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__69": {
"value": "k.\u00d3efnislegar eignirVi\u00f0skiptavildVi\u00f0skiptavild ver\u00f0ur til vi\u00f0 yfirt\u00f6ku \u00e1 rekstrareiningum og kaupum \u00e1 d\u00f3tturf\u00e9l\u00f6gum og er f\u00e6r\u00f0 \u00e1 me\u00f0al\u00f3efnislegra eigna.Vi\u00f0skiptavild er mismunur \u00e1 kostna\u00f0i vi\u00f0 yfirt\u00f6ku e\u00f0a kaupum f\u00e9lags og gangvir\u00f0i yfirtekinna eigna, skuldaog \u00f3vissra skulda. S\u00ed\u00f0ara matVi\u00f0skiptavild er f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun. Endurheimtanleg fj\u00e1rh\u00e6\u00f0 eignar e\u00f0a fj\u00e1rskapandi einingar er hreint gangvir\u00f0i \u00feeirra e\u00f0a n\u00fdtingarvir\u00f0i, hvortsem h\u00e6rra reynist. N\u00fdtingarvir\u00f0i er \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi, sem er n\u00favirt me\u00f0 v\u00f6xtum fyrir skatta, \u00fearsem vextirnir endurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0i peninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir eigninni.Fj\u00e1rskapandi eining er minnsti a\u00f0greinanlegi h\u00f3pur eigna sem myndar sj\u00f3\u00f0streymi sem er a\u00f0 mestu leyti\u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum e\u00f0a h\u00f3pum eigna. Vi\u00f0 framkv\u00e6md vir\u00f0isr\u00fdrnunarpr\u00f3fs \u00fe\u00e1 er vi\u00f0skiptavild sem ver\u00f0ur tilvi\u00f0 samruna f\u00e6r\u00f0 \u00e1 fj\u00e1rskapandi einingar sem v\u00e6nst er a\u00f0 muni hagnast af samleg\u00f0ar\u00e1hrifum samrunans.Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00feegar b\u00f3kf\u00e6rt ver\u00f0 eignar e\u00f0a fj\u00e1rskapandi einingar er h\u00e6rra en endurheimtanlegfj\u00e1rh\u00e6\u00f0 hennar. Fj\u00e1rskapandi eining er minnsti a\u00f0greinanlegi h\u00f3pur eigna sem myndar sj\u00f3\u00f0streymi sem era\u00f0 mestu leyti \u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum e\u00f0a h\u00f3pi eigna. Vir\u00f0isr\u00fdrnun fj\u00e1rskapandi eininga er fyrst f\u00e6r\u00f0 till\u00e6kkunar \u00e1 tilheyrandi vi\u00f0skiptavild, en s\u00ed\u00f0an til hlutfallslegrar l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annarra eigna semtilheyra einingunni. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun annarra eigna er yfirfarin \u00e1 hverjum uppgj\u00f6rsdegitil a\u00f0 meta hvort v\u00edsbending er um a\u00f0 dregi\u00f0 hafi \u00far vir\u00f0isr\u00fdrnun eignarinnar. Vir\u00f0isr\u00fdrnun annarra eigna erbakf\u00e6r\u00f0 ef breyting hefur \u00e1tt s\u00e9r sta\u00f0 \u00e1 mati sem nota\u00f0 var vi\u00f0 \u00fatreikning \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0.Vir\u00f0isr\u00fdrnun er einungis bakf\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem nemur \u00e1\u00f0ur f\u00e6r\u00f0ri vir\u00f0isr\u00fdrnun, a\u00f0 fr\u00e1dregnum afskriftumsem hef\u00f0u veri\u00f0 f\u00e6r\u00f0ar ef engin vir\u00f0isr\u00fdrnun hef\u00f0i or\u00f0i\u00f0.A\u00f0rar \u00f3efnislegar eignirA\u00f0rar \u00f3efnislegar eignir, \u00fe.e. hugb\u00fana\u00f0ur, leigur\u00e9ttindi og langt\u00edmakostna\u00f0ur me\u00f0 takmarka\u00f0an l\u00edft\u00edma, eruf\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun.Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur sem fellur til s\u00ed\u00f0ar er a\u00f0eins eignf\u00e6r\u00f0ur ef hann eykur v\u00e6ntan framt\u00ed\u00f0ar\u00e1vinning \u00feeirrar eignarsem hann tengist. Allur annar kostna\u00f0ur, a\u00f0 me\u00f0t\u00f6ldum \u00feeim sem myndar vi\u00f0skiptavild og v\u00f6rumerki innanfyrirt\u00e6kisins, er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar hann fellur til.AfskriftirAfskriftir \u00f3efnislegra eigna, annarra en vi\u00f0skiptavildar, eru f\u00e6r\u00f0ar l\u00ednulega \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0\u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma \u00feeirra. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Hugb\u00fana\u00f0ur ............................................................................................................................................5-12 \u00e1rLeigur\u00e9ttindi og langt\u00edmakostna\u00f0ur ......................................................................................................10-15 \u00e1r",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__70": {
"value": "l.Hlutdeildarf\u00e9l\u00f6gHlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem f\u00e9lagi\u00f0 hefur veruleg \u00e1hrif \u00e1 fj\u00e1rhags- og rekstrarstefnu, en ekkiyfirr\u00e1\u00f0. \u00c1rsreikningurinn inniheldur hlutdeild f\u00e9lagsins \u00ed hagna\u00f0i e\u00f0a tapi hlutdeildarf\u00e9laga fr\u00e1 upphafi \u00e1hrifatil loka \u00feeirra. Ver\u00f0i hlutdeild f\u00e9lagsins \u00ed tapi meiri en b\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9lagsins er b\u00f3kf\u00e6r\u00f0a ver\u00f0i\u00f0f\u00e6rt \u00ed n\u00fall og f\u00e6rslu frekara taps h\u00e6tt, nema f\u00e9lagi\u00f0 hafi gengist \u00ed \u00e1byrg\u00f0ir fyrir hlutdeildarf\u00e9lagi\u00f0 e\u00f0afj\u00e1rmagna\u00f0 \u00fea\u00f0. Eignarhlutir \u00ed hludeildarf\u00e9l\u00f6gum eru eignf\u00e6r\u00f0ir \u00e1 ver\u00f0i sem svarar til hlutdeildar f\u00e9lagsins \u00ed b\u00f3kf\u00e6r\u00f0u eigin f\u00e9\u00feeirra.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__71": {
"value": "m.\u00d6nnur f\u00e9l\u00f6gEignahlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum, \u00fear sem f\u00e9lagi\u00f0 \u00e1 minna en 20% hlutafj\u00e1r, eru f\u00e6r\u00f0ir \u00e1 kostna\u00f0arver\u00f0i sem tali\u00f0er a\u00f0 endurspegli gangvir\u00f0i. Ar\u00f0ur fr\u00e1 \u00feessum f\u00e9l\u00f6gum er f\u00e6r\u00f0ur til tekna me\u00f0al fj\u00e1rmagnstekna \u00feegarhonum er \u00fathluta\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__72": {
"value": "n.V\u00f6rubirg\u00f0irV\u00f6rubirg\u00f0ir eru metnar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a hreinu s\u00f6luvir\u00f0i, hvoru sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0birg\u00f0a byggir \u00e1 fyrst inn - fyrst \u00fat reglunni og innifelur kostna\u00f0 sem fellur til vi\u00f0 a\u00f0 afla birg\u00f0anna og koma\u00feeim \u00e1 \u00feann sta\u00f0 og \u00ed \u00fea\u00f0 \u00e1stand sem \u00fe\u00e6r eru \u00ed \u00e1 uppgj\u00f6rsdegi. Gangvir\u00f0i birg\u00f0a sem yfirteknar eru vi\u00f0 samruna er \u00e1kvar\u00f0a\u00f0 \u00fat fr\u00e1 v\u00e6ntu s\u00f6luvir\u00f0i \u00ed e\u00f0lilegum vi\u00f0skiptum a\u00f0fr\u00e1t\u00f6ldum s\u00f6lukostna\u00f0i og e\u00f0lilegri \u00e1lagningu vi\u00f0 a\u00f0 selja birg\u00f0irnar.Hreint s\u00f6luver\u00f0 er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00ed venjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um kostna\u00f0i vi\u00f0 a\u00f0 seljav\u00f6ru.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__73": {
"value": "o. Fj\u00e1rm\u00e1lagerningarFj\u00e1reignirSkuldabr\u00e9f, vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0analegum grei\u00f0slum semeru ekki skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llumtengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0imi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. Peningamarka\u00f0sinnl\u00e1n, sj\u00f3\u00f0ur og \u00f3bundnar bankainnst\u00e6\u00f0ur teljast til handb\u00e6rs fj\u00e1r.Vir\u00f0isr\u00fdrnun fj\u00e1reigna \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna sem ekkieru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i. Fj\u00e1reign telst vera vir\u00f0isr\u00fdr\u00f0 ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiriatbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0urvar tali\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirraannars vegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar.Fj\u00e1rskuldirFj\u00e1rskuldir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflegaskr\u00e1ningu eru l\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti.Fj\u00e1reignum og fj\u00e1rskuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0 s\u00fdnd \u00ed efnahagsreikningi \u00feegar lagalegur r\u00e9tturer til sta\u00f0ar um j\u00f6fnun og fyrirhuga\u00f0 er a\u00f0 gera upp me\u00f0 j\u00f6fnun fj\u00e1reigna og fj\u00e1rskulda e\u00f0a innleysa eigninaog grei\u00f0a skuldina \u00e1 sama t\u00edma.Aflei\u00f0urAflei\u00f0usamningar eru upphaflega f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i og endurmetnir til gangvir\u00f0is \u00ed lok hversuppgj\u00f6rst\u00edmabils. Gangvir\u00f0isbreytingar eru f\u00e6r\u00f0ar \u00ed rekstrarreikning.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__74": {
"value": "p.LeigusamningarVi\u00f0 upphaf samnings leggur samst\u00e6\u00f0an mat \u00e1 \u00fea\u00f0 hvort samningur e\u00f0a hluti hans feli \u00ed s\u00e9r leigusamning.Samningur er leigusamningur a\u00f0 hluta e\u00f0a heild ef hann felur \u00ed s\u00e9r r\u00e9tt til yfirr\u00e1\u00f0a tiltekinnar eignar \u00e1 tilteknut\u00edmabili \u00ed skiptum fyrir endurgjald. Vi\u00f0 mat \u00e1 \u00fev\u00ed hvort leigusamningur felur \u00ed s\u00e9r yfirr\u00e1\u00f0 tiltekinnar eignarnotar samst\u00e6\u00f0an skilgreiningu leigusamnings \u00ed IFRS 16.Samst\u00e6\u00f0an sem leigutakiAllir leigusamningar samst\u00e6\u00f0unnar eru um fasteignir og \u00fe\u00e1 hefur samst\u00e6\u00f0an kosi\u00f0 a\u00f0 a\u00f0greina ekkileiguhluta fr\u00e1 \u00f6\u00f0rum hlutum samningsins og f\u00e6rir \u00fe\u00e1 sem einn leigusamning.Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leigueignarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0 tilfyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0s kostna\u00f0ar vi\u00f0 a\u00f0taka ni\u00f0ur og fjarl\u00e6gja eignina, e\u00f0a til \u00feess a\u00f0 f\u00e6ra eignina e\u00f0a umhverfi hennar \u00ed samt horf a\u00f0 loknumleigusamningi, og a\u00f0 fr\u00e1dregnum leigu\u00edvilnunum sem samst\u00e6\u00f0an hefur fengi\u00f0.Leigueignin er afskrifu\u00f0 l\u00ednulega fr\u00e1 upphafi til loka leigusamningsins, nema \u00feegar eignarhald flyst yfir tilsamst\u00e6\u00f0unnar \u00ed lok leigut\u00edmabilsins e\u00f0a ef kostna\u00f0arver\u00f0 leigueignarinnar endurspeglar a\u00f0 samst\u00e6\u00f0anmuni n\u00fdta s\u00e9r kaupr\u00e9tt \u00ed lok leigut\u00edmabilsins. \u00cd \u00feeim tilfellum er leigueignin afskrifu\u00f0 \u00e1 n\u00fdtingart\u00edmaeignarinnar, sem er \u00e1kvar\u00f0a\u00f0ur me\u00f0 s\u00f6mu a\u00f0fer\u00f0 og notu\u00f0 er fyrir a\u00f0ra fastafj\u00e1rmuni samst\u00e6\u00f0unnar.Jafnframt er vir\u00f0i leigueignar l\u00e6kka\u00f0 reglubundi\u00f0 um sem nemur vir\u00f0isr\u00fdrnun hennar, ef einhver er, oglei\u00f0r\u00e9tt vegna endurmats leiguskuldarinnar.Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins.Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota innbygg\u00f0a vexti leigusamningsins, s\u00e9u \u00feeir tilt\u00e6kir, en annarsnotar samst\u00e6\u00f0an \u00fe\u00e1 vexti sem h\u00fan f\u00e6r af n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar samst\u00e6\u00f0an vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 tiln\u00favir\u00f0ingar.Leigugrei\u00f0slur sem eru innifaldar \u00ed \u00e1kv\u00f6r\u00f0un fj\u00e1rh\u00e6\u00f0ar leiguskuldar fela \u00ed s\u00e9r fastar leigugrei\u00f0slur ogbreytilegar leigugrei\u00f0slur tengdar v\u00edsit\u00f6lu.Leiguskuldin er f\u00e6r\u00f0 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta. H\u00fan er endurmetin\u00feegar breyting ver\u00f0ur \u00e1 framt\u00ed\u00f0arleigugrei\u00f0slum vegna breytinga \u00e1 v\u00edsit\u00f6lu e\u00f0a v\u00f6xtum, ef breyting ver\u00f0ur \u00e1mati samst\u00e6\u00f0unnar \u00e1 fj\u00e1rh\u00e6\u00f0 sem h\u00fan v\u00e6ntir a\u00f0 ver\u00f0i greidd samkv\u00e6mt hrakvir\u00f0istryggingu, efsamst\u00e6\u00f0an breytir mati s\u00ednu \u00e1 \u00fev\u00ed hvort h\u00fan muni n\u00fdta kaupr\u00e9ttar\u00e1kv\u00e6\u00f0i, heimildir til framlengingar e\u00f0auppsagnar leigusamnings e\u00f0a \u00feegar breyting ver\u00f0ur \u00e1 fj\u00e1rh\u00e6\u00f0 leigugrei\u00f0slu sem er \u00ed e\u00f0li s\u00ednu f\u00f6st.\u00deegar leiguskuldin er endurmetin me\u00f0 \u00feessum h\u00e6tti er samsvarandi lei\u00f0r\u00e9tting ger\u00f0 \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0ileigueignarinnar, e\u00f0a lei\u00f0r\u00e9tting f\u00e6r\u00f0 \u00ed rekstrarreikning samst\u00e6\u00f0unnar ef b\u00f3kf\u00e6rt vir\u00f0i leigueignarinnarhefur veri\u00f0 f\u00e6rt ni\u00f0ur \u00ed n\u00fall.Leigueignir eru s\u00e9rgreindar \u00ed efnahagsreikningi me\u00f0al fastafj\u00e1rmuna. Leiguskuldir eru s\u00e9rgreindar \u00edefnahagsreikningi og skipt \u00ed langt\u00edma- og skammt\u00edmahluta skulda. Afskriftir af leigueignum eru \u00edrekstrarreikningi undir afskriftum og vaxtagj\u00f6ld af leiguskuldum eru \u00ed rekstrarreikningi undirfj\u00e1rmagnsgj\u00f6ldum. Samst\u00e6\u00f0an sem leigusaliSamst\u00e6\u00f0an leigir fasteignir og f\u00e6rir leigugrei\u00f0slur vegna rekstrarleigusamninga l\u00ednulega yfir leigut\u00edmabili\u00f0me\u00f0al annarra tekna \u00ed rekstrarreikningi.33.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__76": {
"value": "r.SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0an ber lagalega e\u00f0a \u00e6tla\u00f0a skyldu vegna li\u00f0inna atbur\u00f0a og l\u00edklegt era\u00f0 kostna\u00f0ur, sem h\u00e6gt er a\u00f0 meta me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti, lendi \u00e1 henni vi\u00f0 a\u00f0 gera upp skuldbindinguna.Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi me\u00f0 v\u00f6xtum fyrir tekjuskatt sems\u00fdna n\u00faverandi marka\u00f0smat t\u00edmavir\u00f0is peninga og \u00e1h\u00e6ttuna sem tengist skuldbindingunni.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
},
"f1__s7__6__77": {
"value": "s. N\u00fdir reikningsskilasta\u00f0lar og t\u00falkanirEndurb\u00e6tur sem t\u00f3ku gildi \u00feann 1. jan\u00faar 2025:Samst\u00e6\u00f0an hefur innleitt al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la, (IFRS, IAS) eins og \u00feeir eru sam\u00feykktir afEvr\u00f3pusambandinu \u00ed lok \u00e1rs 2025, breytingar \u00e1 \u00feeim og n\u00fdjar t\u00falkanir. Innlei\u00f0ing \u00feessara breytinga hafa ekkiveruleg \u00e1hrif \u00e1 samst\u00e6\u00f0ureikninginn. Eftirfarandi endurb\u00e6tur t\u00f3ku gildi \u00feann 1. jan\u00faar 2025:Breyting \u00e1 IAS 21 .............................Lei\u00f0beiningar um mat \u00e1 skiptanleika gjaldmi\u00f0la og skiptagengiNokkrar breytingar \u00e1 reikningsskilast\u00f6\u00f0lum hafa veri\u00f0 ger\u00f0ar sem hafa ekki teki\u00f0 gildi fyrir reikningsskil 31.desember 2025 og hafa ekki veri\u00f0 innleidd fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. Samst\u00e6\u00f0an hefurekki innleitt n\u00fdja e\u00f0a endurb\u00e6tta sta\u00f0la sem hafa veri\u00f0 gefnir \u00fat en ekki teki\u00f0 gildi. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0innlei\u00f0ing \u00feeirra muni ekki hafa veruleg \u00e1hrif \u00e1 samst\u00e6\u00f0u\u00e1rsreikninginn. IFRS 18 mun koma \u00ed sta\u00f0 n\u00faverandi sta\u00f0als, IAS 1 Framsetning reikningsskila, \u00fear sem n\u00fdjar kr\u00f6fur erukynntar en markmi\u00f0i\u00f0 me\u00f0 sta\u00f0linum er a\u00f0 n\u00e1 frekari samanbur\u00f0arh\u00e6fni \u00e1 fj\u00e1rhagslegrar frammist\u00f6\u00f0usamb\u00e6rilegra a\u00f0ila og veita meiri vi\u00f0eigandi uppl\u00fdsingar og gagns\u00e6i fyrir notendur. Jafnvel \u00fe\u00f3 a\u00f0 IFRS 18hafi ekki \u00e1hrif \u00e1 f\u00e6rslu e\u00f0a mat \u00e1 li\u00f0um \u00ed reikningsskilum, er b\u00faist vi\u00f0 a\u00f0 \u00e1hrif hans \u00e1 framsetningu oguppl\u00fdsingagj\u00f6f ver\u00f0i v\u00ed\u00f0t\u00e6k. Stj\u00f3rnendur eru a\u00f0 leggja mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 18.Samst\u00e6\u00f0an mun beita n\u00fdja sta\u00f0linum fr\u00e1 gildist\u00f6kudegi hans, 1. jan\u00faar 2027. Krafa er um a\u00f0 beita sta\u00f0linumafturvirkt og \u00fev\u00ed ver\u00f0a samanbur\u00f0aruppl\u00fdsingar fyrir reiknings\u00e1ri\u00f0 sem l\u00fdkur 28. febr\u00faar 2026 endurbirtar \u00edsamr\u00e6mi vi\u00f0 IFRS 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:635400TICHH43JJTNP54",
"period": "2025-03-01T00:00:00/2026-03-01T00:00:00"
}
}
}
}