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"concept": "BRI:PurchaseOfOtherPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__19": {
"value": "2276000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__19": {
"value": "6268000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromSalesOfPropertyPlantAndEquipmentClassifiedAsInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__20": {
"value": "-15346000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAdvancesAndLoansMadeToRelatedParties",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__20": {
"value": "-16274000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAdvancesAndLoansMadeToRelatedParties",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__21": {
"value": "21624000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__21": {
"value": "7871000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsReceivedClassifiedAsInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__22": {
"value": "2667000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__22": {
"value": "3963000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsUsedInObtainingControlOfSubsidiariesOrOtherBusinessesClassifiedAsInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__23": {
"value": "24876000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__23": {
"value": "-39476000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInInvestingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__26": {
"value": "19768000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__26": {
"value": "25621000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__27": {
"value": "2360000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromCurrentBorrowings",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__27": {
"value": "611000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromCurrentBorrowings",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__28": {
"value": "48826000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:ProceedsFromNoncurrentBorrowings",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__29": {
"value": "42671000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__29": {
"value": "12445000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfNoncurrentBorrowings",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__30": {
"value": "-60079000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__30": {
"value": "11371000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__33": {
"value": "21871000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__33": {
"value": "17148000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__34": {
"value": "-2539000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__34": {
"value": "809000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__35": {
"value": "52135000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__35": {
"value": "34178000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__3__36": {
"value": "71467000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2026-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s6__4__36": {
"value": "52135000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:EUR"
}
},
"f0__s10__6__7": {
"value": "1. F\u00e9lagi\u00f0Brim hf. (\u201cF\u00e9lagi\u00f0\u201d) er \u00edslenskt hlutaf\u00e9lag. H\u00f6fu\u00f0st\u00f6\u00f0var f\u00e9lagsins eru a\u00f0 Nor\u00f0urgar\u00f0i 1, \u00d6rfirisey \u00ed Reykjav\u00edk.Samst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins fyrir \u00e1ri\u00f0 2025 hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess,sem v\u00edsa\u00f0 er til \u00ed heild sem \"samst\u00e6\u00f0unnar\" og til einstakra f\u00e9laga sem \"samst\u00e6\u00f0uf\u00e9laga\" og hlutdeildsamst\u00e6\u00f0unnar \u00ed hlutdeildarf\u00e9l\u00f6gum.Brim hf. og d\u00f3tturf\u00e9l\u00f6g gera \u00fat \u00e1tta fiskiskip og vinnur fiskafur\u00f0ir \u00e1 sj\u00f3, \u00ed Reykjav\u00edk, Akranesi og Vopnafir\u00f0i ogselja afur\u00f0irnar v\u00ed\u00f0a um heim. Me\u00f0 reynslumiklu og h\u00e6fu starfsf\u00f3lki er l\u00f6g\u00f0 \u00e1hersla \u00e1 \u00e1byrga umgengniau\u00f0linda til sj\u00f3s og lands og g\u00e6\u00f0i afur\u00f0a.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__18": {
"value": "2. Grundv\u00f6llur reikningsskilannaa.Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgtSamst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafaveri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fum \u00ed l\u00f6gum um \u00e1rsreikninga \u00fear sem vi\u00f0 \u00e1.Stj\u00f3rn f\u00e9lagsins sta\u00f0festi og heimila\u00f0i birtingu \u00e1rsreikningsins \u00feann 26. febr\u00faar 2026.b. Grundv\u00f6llur matsa\u00f0fer\u00f0aSamst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s, a\u00f0 \u00fev\u00ed undanskildu a\u00f0 aflei\u00f0usamningar ogeignarhlutir \u00ed skr\u00e1\u00f0um f\u00e9l\u00f6gum eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i.c.Starfr\u00e6kslu- og framsetningargjaldmi\u00f0illSamst\u00e6\u00f0u\u00e1rsreikningurinn er birtur \u00ed evrum, sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed\u00fe\u00fasundum evra, nema anna\u00f0 s\u00e9 teki\u00f0 fram.d. 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\u00f0ir eigna,skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00edt\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir \u00ed\u00e1rsreikningnum, er a\u00f0 finna \u00ed sk\u00fdringu 14 um mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um aflaheimilda.e. \u00c1kv\u00f6r\u00f0un gangvir\u00f0isHluti af reikningsskilaa\u00f0fer\u00f0um og sk\u00fdringum samst\u00e6\u00f0unnar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i, b\u00e6\u00f0i vegnafj\u00e1rm\u00e1lagerninga og annarra eigna og skulda.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\u00edkaruppl\u00fdsingar ekki fyrir er byggt \u00e1 mati stj\u00f3rnenda. Ef uppl\u00fdsingar fr\u00e1 \u00feri\u00f0ja a\u00f0ila, l\u00edkt og ver\u00f0 fr\u00e1 mi\u00f0lurum e\u00f0aver\u00f0mats\u00fej\u00f3nustu, eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is \u00fe\u00e1 n\u00fdta stj\u00f3rnendur uppl\u00fdsingarnar til a\u00f0 sty\u00f0ja \u00fe\u00e1ni\u00f0urst\u00f6\u00f0u a\u00f0 mati\u00f0 uppfylli kr\u00f6fur al\u00fej\u00f3\u00f0legra reikningsskilasta\u00f0la (IFRS), \u00fear \u00e1 me\u00f0al \u00fea\u00f0 stig sem sl\u00edkt matmyndi falla undir.Gangvir\u00f0i\u00f0 er flokka\u00f0 \u00ed mismunandi stig eftir stigskiptu kerfi \u00e1 grundvelli \u00feeirra forsenda sem nota\u00f0ar eru vi\u00f0mati\u00f0 samkv\u00e6mt eftirfarandi flokkum:Stig 1: skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir.Stig 2: a\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt 1. stigi sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina,\u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleidd af ver\u00f0i).Stig 3: forsendur sem nota\u00f0ar eru vi\u00f0 mat eignar e\u00f0a skuldar eru ekki bygg\u00f0ar \u00e1 f\u00e1anlegummarka\u00f0suppl\u00fdsingum (\u00f3greinanlegar uppl\u00fdsingar).N\u00e1nari uppl\u00fdsingar um forsendurnar sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is er a\u00f0 finna \u00ed sk\u00fdringu 14\u00f3efnislegar eignir.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__19": {
"value": "a.Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgtSamst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafaveri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu og vi\u00f0b\u00f3tarkr\u00f6fum \u00ed l\u00f6gum um \u00e1rsreikninga \u00fear sem vi\u00f0 \u00e1.Stj\u00f3rn f\u00e9lagsins sta\u00f0festi og heimila\u00f0i birtingu \u00e1rsreikningsins \u00feann 26. febr\u00faar 2026.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__20": {
"value": "d. 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\u00f0ir eigna,skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 vera fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00edt\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir \u00ed\u00e1rsreikningnum, er a\u00f0 finna \u00ed sk\u00fdringu 14 um mat \u00e1 endurheimtanlegum fj\u00e1rh\u00e6\u00f0um aflaheimilda.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__21": {
"value": "e. \u00c1kv\u00f6r\u00f0un gangvir\u00f0isHluti af reikningsskilaa\u00f0fer\u00f0um og sk\u00fdringum samst\u00e6\u00f0unnar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i, b\u00e6\u00f0i vegnafj\u00e1rm\u00e1lagerninga og annarra eigna og skulda.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\u00edkaruppl\u00fdsingar ekki fyrir er byggt \u00e1 mati stj\u00f3rnenda. Ef uppl\u00fdsingar fr\u00e1 \u00feri\u00f0ja a\u00f0ila, l\u00edkt og ver\u00f0 fr\u00e1 mi\u00f0lurum e\u00f0aver\u00f0mats\u00fej\u00f3nustu, eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is \u00fe\u00e1 n\u00fdta stj\u00f3rnendur uppl\u00fdsingarnar til a\u00f0 sty\u00f0ja \u00fe\u00e1ni\u00f0urst\u00f6\u00f0u a\u00f0 mati\u00f0 uppfylli kr\u00f6fur al\u00fej\u00f3\u00f0legra reikningsskilasta\u00f0la (IFRS), \u00fear \u00e1 me\u00f0al \u00fea\u00f0 stig sem sl\u00edkt matmyndi falla undir.Gangvir\u00f0i\u00f0 er flokka\u00f0 \u00ed mismunandi stig eftir stigskiptu kerfi \u00e1 grundvelli \u00feeirra forsenda sem nota\u00f0ar eru vi\u00f0mati\u00f0 samkv\u00e6mt eftirfarandi flokkum:Stig 1: skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir.Stig 2: a\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt 1. stigi sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina,\u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleidd af ver\u00f0i).Stig 3: forsendur sem nota\u00f0ar eru vi\u00f0 mat eignar e\u00f0a skuldar eru ekki bygg\u00f0ar \u00e1 f\u00e1anlegummarka\u00f0suppl\u00fdsingum (\u00f3greinanlegar uppl\u00fdsingar).N\u00e1nari uppl\u00fdsingar um forsendurnar sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is er a\u00f0 finna \u00ed sk\u00fdringu 14\u00f3efnislegar eignir.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__9": {
"value": "Brim hf.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__8": {
"value": "Brim hf.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__16": {
"value": "Brim",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__10": {
"value": "\u00edslenskt",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__11": {
"value": "hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__13": {
"value": "Nor\u00f0urgar\u00f0i 1, \u00d6rfirisey \u00ed Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__14": {
"value": "Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__15": {
"value": "Brim hf. og d\u00f3tturf\u00e9l\u00f6g gera \u00fat \u00e1tta fiskiskip og vinnur fiskafur\u00f0ir \u00e1 sj\u00f3, \u00ed Reykjav\u00edk, Akranesi og Vopnafir\u00f0i ogselja afur\u00f0irnar v\u00ed\u00f0a um heim. Me\u00f0 reynslumiklu og h\u00e6fu starfsf\u00f3lki er l\u00f6g\u00f0 \u00e1hersla \u00e1 \u00e1byrga umgengniau\u00f0linda til sj\u00f3s og lands og g\u00e6\u00f0i afur\u00f0a.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__22": {
"value": "3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0irReikningsskilaa\u00f0fer\u00f0um sem l\u00fdst er h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdum h\u00e6tti fyrir \u00f6ll t\u00edmabil semkoma fram \u00ed \u00e1rsreikningnum af \u00f6llum f\u00e9l\u00f6gum \u00ed samst\u00e6\u00f0unni. a. Grundv\u00f6llur samst\u00e6\u00f0u(i) Sameining fyrirt\u00e6kjaSamst\u00e6\u00f0an f\u00e6rir sameiningu fyrirt\u00e6kja me\u00f0 \u00fev\u00ed a\u00f0 nota kaupa\u00f0fer\u00f0ina \u00feegar yfirr\u00e1\u00f0 flytjast til hennar (sj\u00e1 a ii).Endurgjald fyrir yfirt\u00f6ku er a\u00f0 jafna\u00f0i meti\u00f0 \u00e1 gangvir\u00f0i eins og keyptar hreinar a\u00f0greinanlegar eignir.Vi\u00f0skiptavild sem ver\u00f0ur til er vir\u00f0ispr\u00f3fu\u00f0 \u00e1rlega. Allur hagna\u00f0ur af hagst\u00e6\u00f0um kaupum er f\u00e6r\u00f0ur \u00edrekstrarreikning \u00feegar \u00ed sta\u00f0. Vi\u00f0skiptakostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til nema hann tengist \u00fatg\u00e1fuskuldabr\u00e9fa e\u00f0a hlutabr\u00e9fa.(ii) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0 \u00feegar h\u00fan ber\u00e1h\u00e6ttu e\u00f0a hefur \u00e1vinning af breytilegri ar\u00f0semi af hlutdeild sinni \u00ed f\u00e9laginu og getur haft \u00e1hrif \u00e1 ar\u00f0seminavegna yfirr\u00e1\u00f0a sinna. Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0ureikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 myndastog \u00fear til \u00feeim l\u00fdkur.(iii) Tap \u00e1 yfirr\u00e1\u00f0um\u00deegar yfirr\u00e1\u00f0 samst\u00e6\u00f0unnar \u00ed d\u00f3tturf\u00e9lagi tapast eru eignir og skuldir d\u00f3tturf\u00e9lagsins f\u00e6r\u00f0ar \u00fat \u00farsamst\u00e6\u00f0ureikningnum \u00e1samt hlutdeild annarra eigenda \u00feess og \u00f6\u00f0rum li\u00f0um eigin fj\u00e1r. Allur tengdurhagna\u00f0ur e\u00f0a tap er f\u00e6rt \u00ed rekstrarreikning. Eignarhlutur sem haldi\u00f0 er eftir er metinn \u00e1 gangvir\u00f0i \u00e1 \u00feeim degisem yfirr\u00e1\u00f0 t\u00f6pu\u00f0ust.(iv) Hlutdeild \u00ed hlutdeildarf\u00e9l\u00f6gumEignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ir me\u00f0 hlutdeildara\u00f0fer\u00f0. Hlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g semsamst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00e1 fj\u00e1rhags- og rekstrarstefnu, en ekki yfirr\u00e1\u00f0. Hlutdeildarf\u00e9l\u00f6g eru upphaflegaf\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i. Eftir upphaflega skr\u00e1ningu er hlutdeild samst\u00e6\u00f0unnar \u00ed afkomu og heildarafkomuhlutdeildarf\u00e9laga f\u00e6r\u00f0 \u00ed samst\u00e6\u00f0ureikninginn \u00fear til verulegum \u00e1hrifum e\u00f0a sameiginlegum yfirr\u00e1\u00f0um l\u00fdkur.(v) 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 myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0unnar. \u00d3innleystur hagna\u00f0ur sem hefurmyndast \u00ed vi\u00f0skiptum vi\u00f0 hlutdeildarf\u00e9l\u00f6g er f\u00e6r\u00f0ur til l\u00e6kkunar \u00ed samr\u00e6mi vi\u00f0 eignarhlut samst\u00e6\u00f0unnar \u00edf\u00e9l\u00f6gunum. \u00d3innleyst tap er f\u00e6rt \u00fat me\u00f0 sama h\u00e6tti og \u00f3innleystur hagna\u00f0ur, en a\u00f0eins a\u00f0 \u00fev\u00ed marki a\u00f0 ekkertbendi til vir\u00f0isr\u00fdrnunar.b. TekjurTekjuskr\u00e1ning samst\u00e6\u00f0unnar endurspeglar \u00fea\u00f0 gagngjald sem samst\u00e6\u00f0an v\u00e6ntir a\u00f0 f\u00e1 vegna s\u00f6lu \u00e1 v\u00f6ru og\u00fej\u00f3nustu til vi\u00f0skiptavinar. Tekjur samst\u00e6\u00f0unnar af samningum vi\u00f0 vi\u00f0skiptavini (IFRS 15) samanstanda af s\u00f6lu \u00e1 sj\u00e1varafur\u00f0um. Tekjureru skr\u00e1\u00f0ar \u00e1 \u00feeim t\u00edmapunkti sem yfirr\u00e1\u00f0 yfir v\u00f6runni flytjast til vi\u00f0skiptavinar. Flutningur \u00e1 yfirr\u00e1\u00f0um yfir hinuselda tekur mi\u00f0 af flutningsskilm\u00e1lum og er \u00fdmist vi\u00f0 afhendingu v\u00f6ru til flutningsa\u00f0ila e\u00f0a vi\u00f0skiptavinar.Samst\u00e6\u00f0an f\u00e6rir ekki skuldbindingu vegna v\u00e6ntra v\u00f6ruskila \u00fear sem reynslan s\u00fdnir a\u00f0 upph\u00e6\u00f0ir hafa veri\u00f0\u00f3verulegar.c. Gj\u00f6ld(i) Kostna\u00f0arver\u00f0 seldra varaKostna\u00f0arver\u00f0 seldra vara samanstendur af kostna\u00f0i vi\u00f0 \u00fatger\u00f0 og framlei\u00f0slu, \u00fear me\u00f0 t\u00f6ldum launakostna\u00f0i,vei\u00f0igj\u00f6ldum og afskriftum.c. Gj\u00f6ld frh.(ii) Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur samanstendur af s\u00f6lukostna\u00f0i, \u00fej\u00f3nustu vi\u00f0 vi\u00f0skiptavini, skrifstofu- ogstj\u00f3rnunarkostna\u00f0i og \u00fdmsum \u00f6\u00f0rum kostna\u00f0i, \u00fear me\u00f0 t\u00f6ldum launakostna\u00f0i og afskriftum vegna annarra entekjuskapandi eininga samst\u00e6\u00f0unnar.d.Fj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1reignatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum, ar\u00f0stekjum og hagna\u00f0i af \u00e1h\u00e6ttuvarnagerningumsem eru f\u00e6r\u00f0ir \u00ed rekstrarreikning. Vaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0virka vexti. Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00e1 \u00feeim degi sem ar\u00f0s\u00fathlutun er sam\u00feykkt.Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum, bakf\u00e6rslu n\u00favir\u00f0ingar skuldbindinga, tapi af\u00e1h\u00e6ttuvarnargerningum sem f\u00e6rt er \u00ed rekstrarreikning og vir\u00f0isr\u00fdrnun fj\u00e1reigna. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00edrekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti.Fj\u00e1rmagnskostna\u00f0ur sem stafar beint af kaupum e\u00f0a byggingu eigna sem uppfylla skilyr\u00f0i um eignf\u00e6rslu, ereignf\u00e6r\u00f0ur sem hluti af eigninni fram a\u00f0 \u00feeim t\u00edma \u00feegar eign er tilb\u00fain til notkunar. Eignf\u00e6rsluh\u00e6f eign ereign sem tekur talsver\u00f0an t\u00edma a\u00f0 koma \u00ed noth\u00e6ft \u00e1stand.Gengismunur af erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur nett\u00f3.e.Tekjuskattur Gjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur erf\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann var\u00f0ar li\u00f0i sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00ed yfirlit umheildarafkomu, en \u00fe\u00e1 er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.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\u00f0slu vegnafyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur 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\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegnat\u00edmabundinna mismuna vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum svo framarlega sem tali\u00f0 er a\u00f0 m\u00f3\u00f0urf\u00e9lagi\u00f0 getist\u00fdrt \u00fev\u00ed hven\u00e6r t\u00edmabundni mismunurinn sn\u00faist vi\u00f0 og tali\u00f0 er l\u00edklegt a\u00f0 hann muni ekki sn\u00faast vi\u00f0 \u00edfyrirsj\u00e1anlegri framt\u00ed\u00f0. Tekjuskattsskuldbinding er ekki f\u00e6r\u00f0 vegna vi\u00f0skiptavildar. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0stekjuskatts byggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnir mismunir koma til me\u00f0 a\u00f0sn\u00faast vi\u00f0, mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi.Tekjuskattseignum og tekjuskattsskuldbindingum er jafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00feau var\u00f0atekjuskatt sem lag\u00f0ur er \u00e1 af s\u00f6mu yfirv\u00f6ldum \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega.Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3tieigninni. Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtistekki.f. Hagna\u00f0ur \u00e1 hlut\u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu.Grunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hlutfall hagna\u00f0ar, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu, og veginsme\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkrahluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat \u00ed samr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamningastarfsmanna. \u00dear sem engir kaupr\u00e9ttarsamningar hafa veri\u00f0 ger\u00f0ir vi\u00f0 starfsmenn og ekki hafa veri\u00f0 gefin \u00fatbreytanleg skuldabr\u00e9f er ekki um a\u00f0 r\u00e6\u00f0a neina \u00feynningu \u00e1 hagna\u00f0i \u00e1 hlut.g. Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttur er eining innan samst\u00e6\u00f0unnar sem me\u00f0 starfsemi sinni getur afla\u00f0 tekna og stofna\u00f0 til \u00fatgjalda,\u00fear \u00e1 me\u00f0al tekjur og gj\u00f6ld vegna vi\u00f0skipta vi\u00f0 a\u00f0ra starfs\u00fe\u00e6tti samst\u00e6\u00f0unnar. Vi\u00f0 \u00e1kv\u00f6r\u00f0un forstj\u00f3ra um\u00fathlutun au\u00f0linda til starfs\u00fe\u00e1tta og til a\u00f0 meta \u00e1rangur er afkoma \u00feeirra starfs\u00fe\u00e1tta, sem tilt\u00e6karfj\u00e1rhagsuppl\u00fdsingar liggja fyrir um, yfirfarin reglulega.3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.g. Starfs\u00fe\u00e1ttayfirlit frh.Rekstrarafkoma starfs\u00fe\u00e1tta, eignir og skuldir \u00feeirra samanstanda af li\u00f0um sem tengja m\u00e1 beint vi\u00f0 hvernstarfs\u00fe\u00e1tt og \u00fe\u00e1 li\u00f0i sem h\u00e6gt er a\u00f0 skipta milli starfs\u00fe\u00e1tta \u00e1 r\u00f6kr\u00e6nan h\u00e1tt. \u00d3skiptir li\u00f0ir samanstandamestmegnis af tekjum af eignum og kostna\u00f0i af vaxtaberandi skuldum.Fj\u00e1rfestingar starfs\u00fe\u00e1tta er heildarkostna\u00f0ur vi\u00f0 kaup rekstrarfj\u00e1rmuna og \u00f3efnislegra eigna annarra envi\u00f0skiptavildar.Ver\u00f0lag \u00e1 v\u00f6rum og \u00fej\u00f3nustu milli starfs\u00fe\u00e1tta er \u00e1kve\u00f0i\u00f0 eins og um \u00f3skylda a\u00f0ila s\u00e9 a\u00f0 r\u00e6\u00f0a.h. Erlendir gjaldmi\u00f0lar(i) Vi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lumVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags. A\u00f0rareignir og skuldir sem f\u00e6r\u00f0ar eru \u00e1 gangvir\u00f0i \u00ed erlendri mynt eru f\u00e6r\u00f0ar \u00e1 gengi \u00feess dags er gangvir\u00f0i var\u00e1kve\u00f0i\u00f0. Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00ed rekstrarreikning. (ii) Erlend d\u00f3tturf\u00e9l\u00f6gEignir og skuldir erlendrar starfsemi eru umreikna\u00f0ar \u00ed evrur mi\u00f0a\u00f0 vi\u00f0 gengi uppgj\u00f6rsdags. Tekjur og gj\u00f6lderlendrar starfsemi eru umreiknu\u00f0 \u00ed evrur \u00e1 me\u00f0algengi \u00e1rsins. Gengismunur sem myndast vi\u00f0 yfirf\u00e6rslu \u00edevrur er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 \u00ed yfirliti um heildarafkomu. \u00deegar erlend starfsemi er seld, a\u00f0 hluta til e\u00f0a \u00f6lluleyti, er tengdur gengismunur fluttur \u00ed rekstrarreikning.i. Fj\u00e1rm\u00e1lagerningar(i) Fj\u00e1rm\u00e1lagerningar a\u00f0rir en aflei\u00f0urTil fj\u00e1rm\u00e1lagerninga sem ekki eru aflei\u00f0usamningar teljast fj\u00e1rfestingar \u00ed hlutabr\u00e9fum og skuldabr\u00e9fum,vi\u00f0skiptakr\u00f6fur, a\u00f0rar kr\u00f6fur, handb\u00e6rt f\u00e9, l\u00e1nt\u00f6kur, vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir.Fj\u00e1rm\u00e1lagerningar sem ekki eru aflei\u00f0usamningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald.\u00deegar fj\u00e1rm\u00e1lagerningar eru ekki metnir \u00e1 gangvir\u00f0i gegnum rekstrarreikning, er allur beinn vi\u00f0skiptakostna\u00f0urf\u00e6r\u00f0ur til h\u00e6kkunar \u00e1 vir\u00f0i \u00feeirra vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Eftir upphaflega skr\u00e1ningu erufj\u00e1rm\u00e1lagerningar sem ekki eru aflei\u00f0usamningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti sem greinir h\u00e9r \u00e1 eftir.Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reign sem \u00e1\u00e6tla\u00f0 er a\u00f0 eiga til gjalddaga og samningsbundnar grei\u00f0slur \u00e1 settum gjaldd\u00f6gum samanstandaeinungis af afborgunum af h\u00f6fu\u00f0st\u00f3l og v\u00f6xtum, skal skr\u00e1 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i nema gerningurinn s\u00e9skilgreindur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 gangvir\u00f0isheimildina. Sl\u00edkar eignir eruupphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu erusl\u00edkar fj\u00e1reignir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Fj\u00e1reignirsamst\u00e6\u00f0unnar sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rarskammt\u00edmakr\u00f6fur, kr\u00f6fur \u00e1 tengda a\u00f0ila og handb\u00e6rt f\u00e9.Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningFj\u00e1reignir samst\u00e6\u00f0unnar \u00e1 gangvir\u00f0i um rekstrarreikning eru eignarhlutar \u00ed \u00f3skr\u00e1\u00f0um f\u00e9l\u00f6gum.Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum um a\u00f0ra heildarafkomuFj\u00e1reignir samst\u00e6\u00f0unnar \u00e1 gangvir\u00f0i um a\u00f0ra heildarafkomu eru eignarhlutar \u00ed skr\u00e1\u00f0um f\u00e9l\u00f6gum.Handb\u00e6rt f\u00e9Til handb\u00e6rs fj\u00e1r teljast \u00f3bundnar bankainnst\u00e6\u00f0ur.(ii) Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0fr\u00e1dregnum skatta\u00e1hrifum.Kaup \u00e1 eigin hlutum\u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9.\u00deegar eigin hlutir eru seldir er eigi\u00f0 f\u00e9 h\u00e6kka\u00f0.3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.j.Rekstrarfj\u00e1rmunir(i) F\u00e6rsla og matRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i, a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun.Kostna\u00f0arver\u00f0i\u00f0 innifelur beinan kostna\u00f0 sem fellur til vi\u00f0 kaupin.\u00deegar rekstrarfj\u00e1rmunir eru samsettir \u00far einingum me\u00f0 mismunandi n\u00fdtingart\u00edma eru einingarnar a\u00f0greindar ogafskrifa\u00f0ar mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingart\u00edmann.Hagna\u00f0ur af s\u00f6lu rekstrarfj\u00e1rmuna, sem er mismunur \u00e1 s\u00f6luandvir\u00f0i \u00feeirra og b\u00f3kf\u00e6r\u00f0u ver\u00f0i, er f\u00e6r\u00f0ur \u00edrekstrarreikning me\u00f0al annarra tekna, en tap af s\u00f6lu me\u00f0al annarra gjalda.Fj\u00e1rmagnskostna\u00f0ur er eignf\u00e6r\u00f0ur \u00e1 byggingart\u00edma vegna rekstrarfj\u00e1rmuna \u00ed sm\u00ed\u00f0um mi\u00f0a\u00f0 vi\u00f0 vegname\u00f0alvexti alls l\u00e1nsfj\u00e1r.(ii) Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstrarfj\u00e1rmuna er eignf\u00e6r\u00f0ur \u00feegar l\u00edklegt er tali\u00f0 a\u00f0 \u00e1vinningursem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. B\u00f3kf\u00e6rtver\u00f0 hlutarins sem er endurn\u00fdja\u00f0ur er gjaldf\u00e6rt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegartil hans er stofna\u00f0.(iii)AfskriftirAfskriftir eru reikna\u00f0ar af afskrifanlegri fj\u00e1rh\u00e6\u00f0, sem er kostna\u00f0arver\u00f0 a\u00f0 fr\u00e1dregnu ni\u00f0urlagsver\u00f0i. Afskriftireru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmigreinist \u00feannig:Fasteignir .......................................................................................................................................15-25 \u00e1rFiskiskip og b\u00fana\u00f0ur .....................................................................................................................15-20 \u00e1rV\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki ......................................................................................................................5-8 \u00e1rAfskriftara\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1.k. \u00d3efnislegar eignir(i) AflaheimildirKeyptar aflaheimildir eru f\u00e6r\u00f0ar til eignar \u00ed efnahagsreikningi \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0\u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. (ii) Vi\u00f0skiptavildVi\u00f0skiptavild myndast vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Vi\u00f0skiptavild er mismunurinn \u00e1 kostna\u00f0i vi\u00f0 yfirt\u00f6kuna oggangvir\u00f0i yfirtekinna eigna, skulda og \u00f3vissra skulda. \u00deegar neikv\u00e6\u00f0 vi\u00f0skiptavild myndast er h\u00fan tekjuf\u00e6r\u00f0strax \u00ed rekstrarreikningi.S\u00ed\u00f0ara matVi\u00f0skiptavild er f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun.(iii) A\u00f0rar \u00f3efnislegar eignirA\u00f0rar \u00f3efnislegar eignir sem eru keyptar e\u00f0a f\u00e6r\u00f0ar upp vi\u00f0 kaup \u00ed samst\u00e6\u00f0u vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum og erume\u00f0 takmarka\u00f0an n\u00fdtingart\u00edma eru eignf\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun \u00fear sem vi\u00f0 \u00e1.(iv) Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur sem fellur til s\u00ed\u00f0ar er einungis eignf\u00e6r\u00f0ur ef hann eykur \u00e1vinning sem felst \u00ed eigninni semkostna\u00f0urinn var\u00f0ar. Annar kostna\u00f0ur, \u00fear \u00e1 me\u00f0al vegna vi\u00f0skiptavildar og v\u00f6rumerkja sem myndast hafainnan samst\u00e6\u00f0urinnar, er f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00feegar til hans er stofna\u00f0.(v) Afskriftir \u00f3efnislegra eignaAfskriftir \u00f3efnislegra eigna, annarra en vei\u00f0iheimilda og vi\u00f0skiptavildar, eru f\u00e6r\u00f0ar l\u00ednulega \u00ed rekstrarreikningmi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma \u00feeirra. Afskriftart\u00edmi hefst \u00feegar eignirnar eru tilb\u00fanar til notkunar. \u00c1\u00e6tla\u00f0urn\u00fdtingart\u00edmi greinist \u00feannig:Vi\u00f0skiptasamb\u00f6nd .........................................................................................................................10 \u00e1r3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.l. Leigusamningar(i) Mat \u00e1 leigusamningiVi\u00f0 upphaflega skr\u00e1ningu metur samst\u00e6\u00f0an hvort samningur teljist vera leigusamningur e\u00f0a innihaldileigusamning. Samst\u00e6\u00f0an skr\u00e1ir n\u00fdtingarr\u00e9tt til eignar og samsvarandi leiguskuldbindingu vegna allraleigusamninga, nema skammt\u00edmaleigu (til skemmri t\u00edma en 12 m\u00e1na\u00f0a) og fyrir leigueignir me\u00f0 l\u00e1gt vir\u00f0i \u00fearsem leigugrei\u00f0slur eru f\u00e6r\u00f0ar l\u00ednulega \u00e1 me\u00f0al rekstrargjalda yfir leigut\u00edmann. (ii) LeiguskuldLeiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0innbygg\u00f0um v\u00f6xtum \u00ed samningi, e\u00f0a ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9.Leiguskuldbinding samanstendur af f\u00f6stum grei\u00f0slum a\u00f0 fr\u00e1dregnum leiguhv\u00f6tum, breytilegum grei\u00f0slumvegna v\u00edsit\u00f6lu, v\u00e6ntu hrakvir\u00f0i og kaupr\u00e9ttum \u00e1 leigueignum ef l\u00edklegt er tali\u00f0 a\u00f0 \u00feeir ver\u00f0i n\u00fdttir.Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu.Samst\u00e6\u00f0an endurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast vegnav\u00edsit\u00f6lutengingar e\u00f0a \u00feegar breytingar eru ger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningurer skr\u00e1\u00f0ur.(iii) LeigueignN\u00fdtingarr\u00e9ttur vegna leigueigna er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar.Ef leigusamningur lei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 n\u00fdtingarr\u00e9ttar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 leigueign, \u00fe\u00e1 ern\u00fdtingar\u00e9ttur afskrifa\u00f0ur \u00e1 l\u00edft\u00edma leigueignar. N\u00fdtingarr\u00e9ttur af leigueignum er afskrifa\u00f0ur fr\u00e1 upphafsdegileigusamnings.m. Birg\u00f0irAfur\u00f0ir eru metnar til eignar \u00e1 \u00e1\u00e6tlu\u00f0u me\u00f0alframlei\u00f0sluver\u00f0i, sem samanstendur af beinum og \u00f3beinumframlei\u00f0slukostna\u00f0i e\u00f0a hreinu s\u00f6luvir\u00f0i, hvoru sem l\u00e6gra reynist. Hreint s\u00f6luvir\u00f0i er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00edvenjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um kostna\u00f0i vi\u00f0 a\u00f0 lj\u00faka vi\u00f0 og selja v\u00f6ru. Rekstrarv\u00f6rubirg\u00f0ireru metnar \u00e1 innkaupsver\u00f0i.n. Vir\u00f0isr\u00fdrnun(i) Fj\u00e1reignirVir\u00f0isr\u00fdrnunarl\u00edkan IFRS 9 byggir \u00e1 v\u00e6ntu \u00fatl\u00e1natapi. Fj\u00e1reignir samst\u00e6\u00f0unnar sem falla undir gildissvi\u00f0vir\u00f0isr\u00fdrnunarl\u00edkansins eru langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur (a\u00f0 undanskildumfyrirframgrei\u00f0slum og afdr\u00e1ttarsk\u00f6ttum), kr\u00f6fur \u00e1 tengda a\u00f0ila og handb\u00e6rt f\u00e9.Vi\u00f0 mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur beitir samst\u00e6\u00f0an einfalda\u00f0ri n\u00e1lgun. S\u00fa n\u00e1lgun krefst \u00feess a\u00f0samst\u00e6\u00f0an meti ni\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. Vi\u00f0skiptakr\u00f6fumsamst\u00e6\u00f0unnar er skipt ni\u00f0ur \u00ed flokka eftir \u00feeim fj\u00f6lda daga sem \u00fe\u00e6r eru komnar fram yfir gjalddaga. Vi\u00f0 mat \u00e1f\u00f6stu ni\u00f0urf\u00e6rsluhlutfalli fyrir hvern flokk er horft til s\u00f6gulegrar tapss\u00f6gu f\u00e9lagsins, lei\u00f0r\u00e9ttri fyrirframt\u00ed\u00f0arv\u00e6ntingum um efnahagslega \u00fer\u00f3un ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an framkv\u00e6mir framangreint mat ni\u00f0ur \u00e1einstaka vi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina ef reynsla s\u00fdnir verulega fr\u00e1brug\u00f0i\u00f0 tapsmynstur fyrir \u00e1kve\u00f0navi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina. \u00cd einhverjum tilfellum getur \u00fea\u00f0 leitt til fr\u00e1viks fr\u00e1 metnu hlutfalli ni\u00f0ur \u00e1h\u00f3pa fyrir einstaka vi\u00f0skiptamenn. Sj\u00e1 n\u00e1nari umfj\u00f6llun um mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur \u00edsk\u00fdringu 19. \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reignhefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir, sem hafa or\u00f0i\u00f0, hafa \u00e1hrif \u00e1v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar og h\u00e6gt er a\u00f0 meta vir\u00f0isr\u00fdrnun me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Samst\u00e6\u00f0anf\u00e6rir s\u00e9rt\u00e6ka ni\u00f0urf\u00e6rslu fyrir fj\u00e1reignir \u00fear sem hlutl\u00e6g v\u00edsbending er um vir\u00f0isr\u00fdrnun.Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6gan h\u00e1tt atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. 3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.(ii) A\u00f0rar eignirB\u00f3kf\u00e6rt ver\u00f0 annarra eigna samst\u00e6\u00f0unnar, a\u00f0 undanskildum birg\u00f0um, er yfirfari\u00f0 \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0meta hvort v\u00edsbendingar s\u00e9u um vir\u00f0isr\u00fdrnun \u00feeirra. S\u00e9 einhver sl\u00edk v\u00edsbending til sta\u00f0ar er endurheimtanlegfj\u00e1rh\u00e6\u00f0 eignarinnar metin. Vir\u00f0isr\u00fdrnunarpr\u00f3f eru ger\u00f0 a\u00f0 minnsta kosti \u00e1rlega \u00e1 vi\u00f0skiptavild, aflaheimildumog \u00f3efnislegum eignum me\u00f0 \u00f3tilgreindan l\u00edft\u00edma.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.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 er a\u00f0mestu leyti \u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum e\u00f0a h\u00f3pum eigna. Vir\u00f0isr\u00fdrnun fj\u00e1rskapandi eininga er fyrst f\u00e6r\u00f0 til l\u00e6kkunar \u00e1tilheyrandi vi\u00f0skiptavild, en s\u00ed\u00f0an til hlutfallslegrar l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annarra eigna sem tilheyraeiningunni. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun fyrri t\u00edmabila vegna annarra eigna er metin \u00e1 hverjumuppgj\u00f6rsdegi til a\u00f0 kanna hvort v\u00edsbendingar s\u00e9u um a\u00f0 r\u00fdrnunin hafi minnka\u00f0 e\u00f0a horfi\u00f0. S\u00fa vir\u00f0isr\u00fdrnun erbakf\u00e6r\u00f0 ef breyting hefur or\u00f0i\u00f0 \u00e1 mati sem nota\u00f0 var vi\u00f0 \u00fatreikning \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0. Vir\u00f0isr\u00fdrnuner einungis bakf\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 eignar s\u00e9 ekki umfram \u00fea\u00f0 sem veri\u00f0 hef\u00f0i ef enginvir\u00f0isr\u00fdrnun hef\u00f0i veri\u00f0 f\u00e6r\u00f0.o. Hlunnindi starfsmannaFraml\u00f6g \u00ed r\u00e9ttindatengda l\u00edfeyrissj\u00f3\u00f0iSamst\u00e6\u00f0an grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. Samst\u00e6\u00f0anber enga \u00e1byrg\u00f0 \u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa oglaunatengdra gjalda eftir \u00fev\u00ed sem \u00feau falla til.p. SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0an ber lagalega e\u00f0a \u00e6tla\u00f0a skuldbindingu vegna li\u00f0inna atbur\u00f0a, ef l\u00edklegter a\u00f0 komi til grei\u00f0slu og h\u00e6gt er a\u00f0 meta hana \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi me\u00f0 v\u00f6xtum fyrir skatta sem endurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0ipeninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir einst\u00f6kum skuldbindingum.q. N\u00fdir og breyttir reikningsskilasta\u00f0lar og t\u00falkanir \u00e1 \u00feeimSamst\u00e6\u00f0an hefur innleitt breytingar og endurb\u00e6tur \u00e1 reikningsskilast\u00f6\u00f0um sem gilda fyrir reikningst\u00edmabil semh\u00f3fst 1. jan\u00faar 2025. \u00c1hrif af innlei\u00f0ingu \u00feeirra voru \u00f3veruleg \u00e1 samst\u00e6\u00f0u\u00e1rsreikninginn. Samst\u00e6\u00f0an hefurekki innleitt n\u00fdja e\u00f0a endurb\u00e6tta sta\u00f0la sem hafa veri\u00f0 gefnir \u00fat en ekki teki\u00f0 gildi. Me\u00f0al n\u00fdrra sta\u00f0la er sta\u00f0allIFRS 18 Framsetning og sk\u00fdringar \u00ed reikningsskilum. \u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 innlei\u00f0ing \u00e1 IFRS 18 muni hafa\u00e1hrif \u00e1 framsetningu uppl\u00fdsinga \u00ed reikningsskilunum \u00e1n \u00feess a\u00f0 hafa \u00e1hrif \u00e1 reikningshaldslegt mat og afkomusamst\u00e6\u00f0unnar. Endanleg \u00e1hrif af innlei\u00f0ingu sta\u00f0alsins liggja ekki fyrir.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__23": {
"value": "a. Grundv\u00f6llur samst\u00e6\u00f0u(i) Sameining fyrirt\u00e6kjaSamst\u00e6\u00f0an f\u00e6rir sameiningu fyrirt\u00e6kja me\u00f0 \u00fev\u00ed a\u00f0 nota kaupa\u00f0fer\u00f0ina \u00feegar yfirr\u00e1\u00f0 flytjast til hennar (sj\u00e1 a ii).Endurgjald fyrir yfirt\u00f6ku er a\u00f0 jafna\u00f0i meti\u00f0 \u00e1 gangvir\u00f0i eins og keyptar hreinar a\u00f0greinanlegar eignir.Vi\u00f0skiptavild sem ver\u00f0ur til er vir\u00f0ispr\u00f3fu\u00f0 \u00e1rlega. Allur hagna\u00f0ur af hagst\u00e6\u00f0um kaupum er f\u00e6r\u00f0ur \u00edrekstrarreikning \u00feegar \u00ed sta\u00f0. Vi\u00f0skiptakostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til nema hann tengist \u00fatg\u00e1fuskuldabr\u00e9fa e\u00f0a hlutabr\u00e9fa.(ii) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0 \u00feegar h\u00fan ber\u00e1h\u00e6ttu e\u00f0a hefur \u00e1vinning af breytilegri ar\u00f0semi af hlutdeild sinni \u00ed f\u00e9laginu og getur haft \u00e1hrif \u00e1 ar\u00f0seminavegna yfirr\u00e1\u00f0a sinna. Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0ureikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 myndastog \u00fear til \u00feeim l\u00fdkur.(iii) Tap \u00e1 yfirr\u00e1\u00f0um\u00deegar yfirr\u00e1\u00f0 samst\u00e6\u00f0unnar \u00ed d\u00f3tturf\u00e9lagi tapast eru eignir og skuldir d\u00f3tturf\u00e9lagsins f\u00e6r\u00f0ar \u00fat \u00farsamst\u00e6\u00f0ureikningnum \u00e1samt hlutdeild annarra eigenda \u00feess og \u00f6\u00f0rum li\u00f0um eigin fj\u00e1r. Allur tengdurhagna\u00f0ur e\u00f0a tap er f\u00e6rt \u00ed rekstrarreikning. Eignarhlutur sem haldi\u00f0 er eftir er metinn \u00e1 gangvir\u00f0i \u00e1 \u00feeim degisem yfirr\u00e1\u00f0 t\u00f6pu\u00f0ust.(iv) Hlutdeild \u00ed hlutdeildarf\u00e9l\u00f6gumEignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum eru f\u00e6r\u00f0ir me\u00f0 hlutdeildara\u00f0fer\u00f0. Hlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g semsamst\u00e6\u00f0an hefur veruleg \u00e1hrif \u00e1 fj\u00e1rhags- og rekstrarstefnu, en ekki yfirr\u00e1\u00f0. Hlutdeildarf\u00e9l\u00f6g eru upphaflegaf\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i. Eftir upphaflega skr\u00e1ningu er hlutdeild samst\u00e6\u00f0unnar \u00ed afkomu og heildarafkomuhlutdeildarf\u00e9laga f\u00e6r\u00f0 \u00ed samst\u00e6\u00f0ureikninginn \u00fear til verulegum \u00e1hrifum e\u00f0a sameiginlegum yfirr\u00e1\u00f0um l\u00fdkur.(v) 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 myndast hafa \u00edvi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 \u00e1rsreiknings samst\u00e6\u00f0unnar. \u00d3innleystur hagna\u00f0ur sem hefurmyndast \u00ed vi\u00f0skiptum vi\u00f0 hlutdeildarf\u00e9l\u00f6g er f\u00e6r\u00f0ur til l\u00e6kkunar \u00ed samr\u00e6mi vi\u00f0 eignarhlut samst\u00e6\u00f0unnar \u00edf\u00e9l\u00f6gunum. \u00d3innleyst tap er f\u00e6rt \u00fat me\u00f0 sama h\u00e6tti og \u00f3innleystur hagna\u00f0ur, en a\u00f0eins a\u00f0 \u00fev\u00ed marki a\u00f0 ekkertbendi til vir\u00f0isr\u00fdrnunar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__24": {
"value": "b. TekjurTekjuskr\u00e1ning samst\u00e6\u00f0unnar endurspeglar \u00fea\u00f0 gagngjald sem samst\u00e6\u00f0an v\u00e6ntir a\u00f0 f\u00e1 vegna s\u00f6lu \u00e1 v\u00f6ru og\u00fej\u00f3nustu til vi\u00f0skiptavinar. Tekjur samst\u00e6\u00f0unnar af samningum vi\u00f0 vi\u00f0skiptavini (IFRS 15) samanstanda af s\u00f6lu \u00e1 sj\u00e1varafur\u00f0um. Tekjureru skr\u00e1\u00f0ar \u00e1 \u00feeim t\u00edmapunkti sem yfirr\u00e1\u00f0 yfir v\u00f6runni flytjast til vi\u00f0skiptavinar. Flutningur \u00e1 yfirr\u00e1\u00f0um yfir hinuselda tekur mi\u00f0 af flutningsskilm\u00e1lum og er \u00fdmist vi\u00f0 afhendingu v\u00f6ru til flutningsa\u00f0ila e\u00f0a vi\u00f0skiptavinar.Samst\u00e6\u00f0an f\u00e6rir ekki skuldbindingu vegna v\u00e6ntra v\u00f6ruskila \u00fear sem reynslan s\u00fdnir a\u00f0 upph\u00e6\u00f0ir hafa veri\u00f0\u00f3verulegar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__25": {
"value": "c. Gj\u00f6ld(i) Kostna\u00f0arver\u00f0 seldra varaKostna\u00f0arver\u00f0 seldra vara samanstendur af kostna\u00f0i vi\u00f0 \u00fatger\u00f0 og framlei\u00f0slu, \u00fear me\u00f0 t\u00f6ldum launakostna\u00f0i,vei\u00f0igj\u00f6ldum og afskriftum.c. Gj\u00f6ld frh.(ii) Annar rekstrarkostna\u00f0urAnnar rekstrarkostna\u00f0ur samanstendur af s\u00f6lukostna\u00f0i, \u00fej\u00f3nustu vi\u00f0 vi\u00f0skiptavini, skrifstofu- ogstj\u00f3rnunarkostna\u00f0i og \u00fdmsum \u00f6\u00f0rum kostna\u00f0i, \u00fear me\u00f0 t\u00f6ldum launakostna\u00f0i og afskriftum vegna annarra entekjuskapandi eininga samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__26": {
"value": "d.Fj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1reignatekjur samanstanda af vaxtatekjum af fj\u00e1rfestingum, ar\u00f0stekjum og hagna\u00f0i af \u00e1h\u00e6ttuvarnagerningumsem eru f\u00e6r\u00f0ir \u00ed rekstrarreikning. Vaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0virka vexti. Ar\u00f0stekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00e1 \u00feeim degi sem ar\u00f0s\u00fathlutun er sam\u00feykkt.Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum, bakf\u00e6rslu n\u00favir\u00f0ingar skuldbindinga, tapi af\u00e1h\u00e6ttuvarnargerningum sem f\u00e6rt er \u00ed rekstrarreikning og vir\u00f0isr\u00fdrnun fj\u00e1reigna. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00edrekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti.Fj\u00e1rmagnskostna\u00f0ur sem stafar beint af kaupum e\u00f0a byggingu eigna sem uppfylla skilyr\u00f0i um eignf\u00e6rslu, ereignf\u00e6r\u00f0ur sem hluti af eigninni fram a\u00f0 \u00feeim t\u00edma \u00feegar eign er tilb\u00fain til notkunar. Eignf\u00e6rsluh\u00e6f eign ereign sem tekur talsver\u00f0an t\u00edma a\u00f0 koma \u00ed noth\u00e6ft \u00e1stand.Gengismunur af erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur nett\u00f3.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__27": {
"value": "e.Tekjuskattur Gjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur erf\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann var\u00f0ar li\u00f0i sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00ed yfirlit umheildarafkomu, en \u00fe\u00e1 er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i.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\u00f0slu vegnafyrri \u00e1ra.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur 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\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegnat\u00edmabundinna mismuna vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum svo framarlega sem tali\u00f0 er a\u00f0 m\u00f3\u00f0urf\u00e9lagi\u00f0 getist\u00fdrt \u00fev\u00ed hven\u00e6r t\u00edmabundni mismunurinn sn\u00faist vi\u00f0 og tali\u00f0 er l\u00edklegt a\u00f0 hann muni ekki sn\u00faast vi\u00f0 \u00edfyrirsj\u00e1anlegri framt\u00ed\u00f0. Tekjuskattsskuldbinding er ekki f\u00e6r\u00f0 vegna vi\u00f0skiptavildar. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0stekjuskatts byggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnir mismunir koma til me\u00f0 a\u00f0sn\u00faast vi\u00f0, mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 uppgj\u00f6rsdegi.Tekjuskattseignum og tekjuskattsskuldbindingum er jafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00feau var\u00f0atekjuskatt sem lag\u00f0ur er \u00e1 af s\u00f6mu yfirv\u00f6ldum \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega.Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3tieigninni. Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtistekki.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__28": {
"value": "f. Hagna\u00f0ur \u00e1 hlut\u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu.Grunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hlutfall hagna\u00f0ar, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu, og veginsme\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er reikna\u00f0ur me\u00f0 \u00fev\u00ed a\u00f0 lei\u00f0r\u00e9tta me\u00f0alfj\u00f6lda virkrahluta vegna m\u00f6gulegrar \u00feynningar vegna hluta sem g\u00e6ti \u00feurft a\u00f0 gefa \u00fat \u00ed samr\u00e6mi vi\u00f0 kaupr\u00e9ttarsamningastarfsmanna. \u00dear sem engir kaupr\u00e9ttarsamningar hafa veri\u00f0 ger\u00f0ir vi\u00f0 starfsmenn og ekki hafa veri\u00f0 gefin \u00fatbreytanleg skuldabr\u00e9f er ekki um a\u00f0 r\u00e6\u00f0a neina \u00feynningu \u00e1 hagna\u00f0i \u00e1 hlut.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__29": {
"value": "g. Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttur er eining innan samst\u00e6\u00f0unnar sem me\u00f0 starfsemi sinni getur afla\u00f0 tekna og stofna\u00f0 til \u00fatgjalda,\u00fear \u00e1 me\u00f0al tekjur og gj\u00f6ld vegna vi\u00f0skipta vi\u00f0 a\u00f0ra starfs\u00fe\u00e6tti samst\u00e6\u00f0unnar. Vi\u00f0 \u00e1kv\u00f6r\u00f0un forstj\u00f3ra um\u00fathlutun au\u00f0linda til starfs\u00fe\u00e1tta og til a\u00f0 meta \u00e1rangur er afkoma \u00feeirra starfs\u00fe\u00e1tta, sem tilt\u00e6karfj\u00e1rhagsuppl\u00fdsingar liggja fyrir um, yfirfarin reglulega.3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.g. Starfs\u00fe\u00e1ttayfirlit frh.Rekstrarafkoma starfs\u00fe\u00e1tta, eignir og skuldir \u00feeirra samanstanda af li\u00f0um sem tengja m\u00e1 beint vi\u00f0 hvernstarfs\u00fe\u00e1tt og \u00fe\u00e1 li\u00f0i sem h\u00e6gt er a\u00f0 skipta milli starfs\u00fe\u00e1tta \u00e1 r\u00f6kr\u00e6nan h\u00e1tt. \u00d3skiptir li\u00f0ir samanstandamestmegnis af tekjum af eignum og kostna\u00f0i af vaxtaberandi skuldum.Fj\u00e1rfestingar starfs\u00fe\u00e1tta er heildarkostna\u00f0ur vi\u00f0 kaup rekstrarfj\u00e1rmuna og \u00f3efnislegra eigna annarra envi\u00f0skiptavildar.Ver\u00f0lag \u00e1 v\u00f6rum og \u00fej\u00f3nustu milli starfs\u00fe\u00e1tta er \u00e1kve\u00f0i\u00f0 eins og um \u00f3skylda a\u00f0ila s\u00e9 a\u00f0 r\u00e6\u00f0a.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__30": {
"value": "h. Erlendir gjaldmi\u00f0lar(i) Vi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lumVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengivi\u00f0skiptadags. Peningalegar eignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar \u00e1 gengi uppgj\u00f6rsdags. A\u00f0rareignir og skuldir sem f\u00e6r\u00f0ar eru \u00e1 gangvir\u00f0i \u00ed erlendri mynt eru f\u00e6r\u00f0ar \u00e1 gengi \u00feess dags er gangvir\u00f0i var\u00e1kve\u00f0i\u00f0. Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00ed rekstrarreikning. (ii) Erlend d\u00f3tturf\u00e9l\u00f6gEignir og skuldir erlendrar starfsemi eru umreikna\u00f0ar \u00ed evrur mi\u00f0a\u00f0 vi\u00f0 gengi uppgj\u00f6rsdags. Tekjur og gj\u00f6lderlendrar starfsemi eru umreiknu\u00f0 \u00ed evrur \u00e1 me\u00f0algengi \u00e1rsins. Gengismunur sem myndast vi\u00f0 yfirf\u00e6rslu \u00edevrur er f\u00e6r\u00f0ur \u00e1 s\u00e9rstakan li\u00f0 \u00ed yfirliti um heildarafkomu. \u00deegar erlend starfsemi er seld, a\u00f0 hluta til e\u00f0a \u00f6lluleyti, er tengdur gengismunur fluttur \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__31": {
"value": "i. Fj\u00e1rm\u00e1lagerningar(i) Fj\u00e1rm\u00e1lagerningar a\u00f0rir en aflei\u00f0urTil fj\u00e1rm\u00e1lagerninga sem ekki eru aflei\u00f0usamningar teljast fj\u00e1rfestingar \u00ed hlutabr\u00e9fum og skuldabr\u00e9fum,vi\u00f0skiptakr\u00f6fur, a\u00f0rar kr\u00f6fur, handb\u00e6rt f\u00e9, l\u00e1nt\u00f6kur, vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir.Fj\u00e1rm\u00e1lagerningar sem ekki eru aflei\u00f0usamningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald.\u00deegar fj\u00e1rm\u00e1lagerningar eru ekki metnir \u00e1 gangvir\u00f0i gegnum rekstrarreikning, er allur beinn vi\u00f0skiptakostna\u00f0urf\u00e6r\u00f0ur til h\u00e6kkunar \u00e1 vir\u00f0i \u00feeirra vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Eftir upphaflega skr\u00e1ningu erufj\u00e1rm\u00e1lagerningar sem ekki eru aflei\u00f0usamningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti sem greinir h\u00e9r \u00e1 eftir.Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0iFj\u00e1reign sem \u00e1\u00e6tla\u00f0 er a\u00f0 eiga til gjalddaga og samningsbundnar grei\u00f0slur \u00e1 settum gjaldd\u00f6gum samanstandaeinungis af afborgunum af h\u00f6fu\u00f0st\u00f3l og v\u00f6xtum, skal skr\u00e1 \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i nema gerningurinn s\u00e9skilgreindur \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 gangvir\u00f0isheimildina. Sl\u00edkar eignir eruupphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu erusl\u00edkar fj\u00e1reignir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun. Fj\u00e1reignirsamst\u00e6\u00f0unnar sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rarskammt\u00edmakr\u00f6fur, kr\u00f6fur \u00e1 tengda a\u00f0ila og handb\u00e6rt f\u00e9.Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikningFj\u00e1reignir samst\u00e6\u00f0unnar \u00e1 gangvir\u00f0i um rekstrarreikning eru eignarhlutar \u00ed \u00f3skr\u00e1\u00f0um f\u00e9l\u00f6gum.Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum um a\u00f0ra heildarafkomuFj\u00e1reignir samst\u00e6\u00f0unnar \u00e1 gangvir\u00f0i um a\u00f0ra heildarafkomu eru eignarhlutar \u00ed skr\u00e1\u00f0um f\u00e9l\u00f6gum.Handb\u00e6rt f\u00e9Til handb\u00e6rs fj\u00e1r teljast \u00f3bundnar bankainnst\u00e6\u00f0ur.(ii) Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0fr\u00e1dregnum skatta\u00e1hrifum.Kaup \u00e1 eigin hlutum\u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9.\u00deegar eigin hlutir eru seldir er eigi\u00f0 f\u00e9 h\u00e6kka\u00f0.3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__32": {
"value": "j.Rekstrarfj\u00e1rmunir(i) F\u00e6rsla og matRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i, a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum og vir\u00f0isr\u00fdrnun.Kostna\u00f0arver\u00f0i\u00f0 innifelur beinan kostna\u00f0 sem fellur til vi\u00f0 kaupin.\u00deegar rekstrarfj\u00e1rmunir eru samsettir \u00far einingum me\u00f0 mismunandi n\u00fdtingart\u00edma eru einingarnar a\u00f0greindar ogafskrifa\u00f0ar mi\u00f0a\u00f0 vi\u00f0 n\u00fdtingart\u00edmann.Hagna\u00f0ur af s\u00f6lu rekstrarfj\u00e1rmuna, sem er mismunur \u00e1 s\u00f6luandvir\u00f0i \u00feeirra og b\u00f3kf\u00e6r\u00f0u ver\u00f0i, er f\u00e6r\u00f0ur \u00edrekstrarreikning me\u00f0al annarra tekna, en tap af s\u00f6lu me\u00f0al annarra gjalda.Fj\u00e1rmagnskostna\u00f0ur er eignf\u00e6r\u00f0ur \u00e1 byggingart\u00edma vegna rekstrarfj\u00e1rmuna \u00ed sm\u00ed\u00f0um mi\u00f0a\u00f0 vi\u00f0 vegname\u00f0alvexti alls l\u00e1nsfj\u00e1r.(ii) Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur vi\u00f0 a\u00f0 endurn\u00fdja einstaka hluta rekstrarfj\u00e1rmuna er eignf\u00e6r\u00f0ur \u00feegar l\u00edklegt er tali\u00f0 a\u00f0 \u00e1vinningursem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. B\u00f3kf\u00e6rtver\u00f0 hlutarins sem er endurn\u00fdja\u00f0ur er gjaldf\u00e6rt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegartil hans er stofna\u00f0.(iii)AfskriftirAfskriftir eru reikna\u00f0ar af afskrifanlegri fj\u00e1rh\u00e6\u00f0, sem er kostna\u00f0arver\u00f0 a\u00f0 fr\u00e1dregnu ni\u00f0urlagsver\u00f0i. Afskriftireru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmigreinist \u00feannig:Fasteignir .......................................................................................................................................15-25 \u00e1rFiskiskip og b\u00fana\u00f0ur .....................................................................................................................15-20 \u00e1rV\u00e9lar, \u00e1h\u00f6ld og t\u00e6ki ......................................................................................................................5-8 \u00e1rAfskriftara\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__33": {
"value": "k. \u00d3efnislegar eignir(i) AflaheimildirKeyptar aflaheimildir eru f\u00e6r\u00f0ar til eignar \u00ed efnahagsreikningi \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0\u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. (ii) Vi\u00f0skiptavildVi\u00f0skiptavild myndast vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Vi\u00f0skiptavild er mismunurinn \u00e1 kostna\u00f0i vi\u00f0 yfirt\u00f6kuna oggangvir\u00f0i yfirtekinna eigna, skulda og \u00f3vissra skulda. \u00deegar neikv\u00e6\u00f0 vi\u00f0skiptavild myndast er h\u00fan tekjuf\u00e6r\u00f0strax \u00ed rekstrarreikningi.S\u00ed\u00f0ara matVi\u00f0skiptavild er f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun.(iii) A\u00f0rar \u00f3efnislegar eignirA\u00f0rar \u00f3efnislegar eignir sem eru keyptar e\u00f0a f\u00e6r\u00f0ar upp vi\u00f0 kaup \u00ed samst\u00e6\u00f0u vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum og erume\u00f0 takmarka\u00f0an n\u00fdtingart\u00edma eru eignf\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum upps\u00f6fnu\u00f0um afskriftum ogvir\u00f0isr\u00fdrnun \u00fear sem vi\u00f0 \u00e1.(iv) Kostna\u00f0ur sem fellur til s\u00ed\u00f0arKostna\u00f0ur sem fellur til s\u00ed\u00f0ar er einungis eignf\u00e6r\u00f0ur ef hann eykur \u00e1vinning sem felst \u00ed eigninni semkostna\u00f0urinn var\u00f0ar. Annar kostna\u00f0ur, \u00fear \u00e1 me\u00f0al vegna vi\u00f0skiptavildar og v\u00f6rumerkja sem myndast hafainnan samst\u00e6\u00f0urinnar, er f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00feegar til hans er stofna\u00f0.(v) Afskriftir \u00f3efnislegra eignaAfskriftir \u00f3efnislegra eigna, annarra en vei\u00f0iheimilda og vi\u00f0skiptavildar, eru f\u00e6r\u00f0ar l\u00ednulega \u00ed rekstrarreikningmi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma \u00feeirra. Afskriftart\u00edmi hefst \u00feegar eignirnar eru tilb\u00fanar til notkunar. \u00c1\u00e6tla\u00f0urn\u00fdtingart\u00edmi greinist \u00feannig:Vi\u00f0skiptasamb\u00f6nd .........................................................................................................................10 \u00e1r3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__34": {
"value": "(i) AflaheimildirKeyptar aflaheimildir eru f\u00e6r\u00f0ar til eignar \u00ed efnahagsreikningi \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0\u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__35": {
"value": "(ii) Vi\u00f0skiptavildVi\u00f0skiptavild myndast vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum. Vi\u00f0skiptavild er mismunurinn \u00e1 kostna\u00f0i vi\u00f0 yfirt\u00f6kuna oggangvir\u00f0i yfirtekinna eigna, skulda og \u00f3vissra skulda. \u00deegar neikv\u00e6\u00f0 vi\u00f0skiptavild myndast er h\u00fan tekjuf\u00e6r\u00f0strax \u00ed rekstrarreikningi.S\u00ed\u00f0ara matVi\u00f0skiptavild er f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dreginni uppsafna\u00f0ri vir\u00f0isr\u00fdrnun.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__36": {
"value": "l. Leigusamningar(i) Mat \u00e1 leigusamningiVi\u00f0 upphaflega skr\u00e1ningu metur samst\u00e6\u00f0an hvort samningur teljist vera leigusamningur e\u00f0a innihaldileigusamning. Samst\u00e6\u00f0an skr\u00e1ir n\u00fdtingarr\u00e9tt til eignar og samsvarandi leiguskuldbindingu vegna allraleigusamninga, nema skammt\u00edmaleigu (til skemmri t\u00edma en 12 m\u00e1na\u00f0a) og fyrir leigueignir me\u00f0 l\u00e1gt vir\u00f0i \u00fearsem leigugrei\u00f0slur eru f\u00e6r\u00f0ar l\u00ednulega \u00e1 me\u00f0al rekstrargjalda yfir leigut\u00edmann. (ii) LeiguskuldLeiguskuldbinding er upphaflega metin \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0arleigugrei\u00f0slna. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0innbygg\u00f0um v\u00f6xtum \u00ed samningi, e\u00f0a ef \u00feeir eru ekki a\u00f0gengilegir, me\u00f0 v\u00f6xtum af vi\u00f0b\u00f3tarl\u00e1nsf\u00e9.Leiguskuldbinding samanstendur af f\u00f6stum grei\u00f0slum a\u00f0 fr\u00e1dregnum leiguhv\u00f6tum, breytilegum grei\u00f0slumvegna v\u00edsit\u00f6lu, v\u00e6ntu hrakvir\u00f0i og kaupr\u00e9ttum \u00e1 leigueignum ef l\u00edklegt er tali\u00f0 a\u00f0 \u00feeir ver\u00f0i n\u00fdttir.Leigugrei\u00f0slur skiptast \u00ed vaxtagj\u00f6ld og grei\u00f0slur af h\u00f6fu\u00f0st\u00f3l sem koma til l\u00e6kkunar \u00e1 leiguskuldbindingu.Samst\u00e6\u00f0an endurmetur leiguskuldbindingu ef leigut\u00edmabil breytist, ef leigugrei\u00f0slur breytast vegnav\u00edsit\u00f6lutengingar e\u00f0a \u00feegar breytingar eru ger\u00f0ar \u00e1 leigusamningi sem ekki lei\u00f0a til \u00feess a\u00f0 n\u00fdr leigusamningurer skr\u00e1\u00f0ur.(iii) LeigueignN\u00fdtingarr\u00e9ttur vegna leigueigna er afskrifa\u00f0ur \u00e1 \u00fev\u00ed sem styttra reynist af l\u00edft\u00edma leigusamnings e\u00f0a leigueignar.Ef leigusamningur lei\u00f0ir til eigendaskipta e\u00f0a ef b\u00f3kf\u00e6rt ver\u00f0 n\u00fdtingarr\u00e9ttar felur \u00ed s\u00e9r kaupr\u00e9tt \u00e1 leigueign, \u00fe\u00e1 ern\u00fdtingar\u00e9ttur afskrifa\u00f0ur \u00e1 l\u00edft\u00edma leigueignar. N\u00fdtingarr\u00e9ttur af leigueignum er afskrifa\u00f0ur fr\u00e1 upphafsdegileigusamnings.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__37": {
"value": "m. Birg\u00f0irAfur\u00f0ir eru metnar til eignar \u00e1 \u00e1\u00e6tlu\u00f0u me\u00f0alframlei\u00f0sluver\u00f0i, sem samanstendur af beinum og \u00f3beinumframlei\u00f0slukostna\u00f0i e\u00f0a hreinu s\u00f6luvir\u00f0i, hvoru sem l\u00e6gra reynist. Hreint s\u00f6luvir\u00f0i er \u00e1\u00e6tla\u00f0 s\u00f6luver\u00f0 \u00edvenjulegum vi\u00f0skiptum a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um kostna\u00f0i vi\u00f0 a\u00f0 lj\u00faka vi\u00f0 og selja v\u00f6ru. Rekstrarv\u00f6rubirg\u00f0ireru metnar \u00e1 innkaupsver\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__38": {
"value": "n. Vir\u00f0isr\u00fdrnun(i) Fj\u00e1reignirVir\u00f0isr\u00fdrnunarl\u00edkan IFRS 9 byggir \u00e1 v\u00e6ntu \u00fatl\u00e1natapi. Fj\u00e1reignir samst\u00e6\u00f0unnar sem falla undir gildissvi\u00f0vir\u00f0isr\u00fdrnunarl\u00edkansins eru langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur (a\u00f0 undanskildumfyrirframgrei\u00f0slum og afdr\u00e1ttarsk\u00f6ttum), kr\u00f6fur \u00e1 tengda a\u00f0ila og handb\u00e6rt f\u00e9.Vi\u00f0 mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur beitir samst\u00e6\u00f0an einfalda\u00f0ri n\u00e1lgun. S\u00fa n\u00e1lgun krefst \u00feess a\u00f0samst\u00e6\u00f0an meti ni\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. Vi\u00f0skiptakr\u00f6fumsamst\u00e6\u00f0unnar er skipt ni\u00f0ur \u00ed flokka eftir \u00feeim fj\u00f6lda daga sem \u00fe\u00e6r eru komnar fram yfir gjalddaga. Vi\u00f0 mat \u00e1f\u00f6stu ni\u00f0urf\u00e6rsluhlutfalli fyrir hvern flokk er horft til s\u00f6gulegrar tapss\u00f6gu f\u00e9lagsins, lei\u00f0r\u00e9ttri fyrirframt\u00ed\u00f0arv\u00e6ntingum um efnahagslega \u00fer\u00f3un ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an framkv\u00e6mir framangreint mat ni\u00f0ur \u00e1einstaka vi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina ef reynsla s\u00fdnir verulega fr\u00e1brug\u00f0i\u00f0 tapsmynstur fyrir \u00e1kve\u00f0navi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina. \u00cd einhverjum tilfellum getur \u00fea\u00f0 leitt til fr\u00e1viks fr\u00e1 metnu hlutfalli ni\u00f0ur \u00e1h\u00f3pa fyrir einstaka vi\u00f0skiptamenn. Sj\u00e1 n\u00e1nari umfj\u00f6llun um mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur \u00edsk\u00fdringu 19. \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reignhefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir, sem hafa or\u00f0i\u00f0, hafa \u00e1hrif \u00e1v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar og h\u00e6gt er a\u00f0 meta vir\u00f0isr\u00fdrnun me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Samst\u00e6\u00f0anf\u00e6rir s\u00e9rt\u00e6ka ni\u00f0urf\u00e6rslu fyrir fj\u00e1reignir \u00fear sem hlutl\u00e6g v\u00edsbending er um vir\u00f0isr\u00fdrnun.Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6gan h\u00e1tt atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. 3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.(ii) A\u00f0rar eignirB\u00f3kf\u00e6rt ver\u00f0 annarra eigna samst\u00e6\u00f0unnar, a\u00f0 undanskildum birg\u00f0um, er yfirfari\u00f0 \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0meta hvort v\u00edsbendingar s\u00e9u um vir\u00f0isr\u00fdrnun \u00feeirra. S\u00e9 einhver sl\u00edk v\u00edsbending til sta\u00f0ar er endurheimtanlegfj\u00e1rh\u00e6\u00f0 eignarinnar metin. Vir\u00f0isr\u00fdrnunarpr\u00f3f eru ger\u00f0 a\u00f0 minnsta kosti \u00e1rlega \u00e1 vi\u00f0skiptavild, aflaheimildumog \u00f3efnislegum eignum me\u00f0 \u00f3tilgreindan l\u00edft\u00edma.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.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 er a\u00f0mestu leyti \u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum e\u00f0a h\u00f3pum eigna. Vir\u00f0isr\u00fdrnun fj\u00e1rskapandi eininga er fyrst f\u00e6r\u00f0 til l\u00e6kkunar \u00e1tilheyrandi vi\u00f0skiptavild, en s\u00ed\u00f0an til hlutfallslegrar l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annarra eigna sem tilheyraeiningunni. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun fyrri t\u00edmabila vegna annarra eigna er metin \u00e1 hverjumuppgj\u00f6rsdegi til a\u00f0 kanna hvort v\u00edsbendingar s\u00e9u um a\u00f0 r\u00fdrnunin hafi minnka\u00f0 e\u00f0a horfi\u00f0. S\u00fa vir\u00f0isr\u00fdrnun erbakf\u00e6r\u00f0 ef breyting hefur or\u00f0i\u00f0 \u00e1 mati sem nota\u00f0 var vi\u00f0 \u00fatreikning \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0. Vir\u00f0isr\u00fdrnuner einungis bakf\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 eignar s\u00e9 ekki umfram \u00fea\u00f0 sem veri\u00f0 hef\u00f0i ef enginvir\u00f0isr\u00fdrnun hef\u00f0i veri\u00f0 f\u00e6r\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__39": {
"value": "(i) Fj\u00e1reignirVir\u00f0isr\u00fdrnunarl\u00edkan IFRS 9 byggir \u00e1 v\u00e6ntu \u00fatl\u00e1natapi. Fj\u00e1reignir samst\u00e6\u00f0unnar sem falla undir gildissvi\u00f0vir\u00f0isr\u00fdrnunarl\u00edkansins eru langt\u00edmakr\u00f6fur, vi\u00f0skiptakr\u00f6fur, a\u00f0rar skammt\u00edmakr\u00f6fur (a\u00f0 undanskildumfyrirframgrei\u00f0slum og afdr\u00e1ttarsk\u00f6ttum), kr\u00f6fur \u00e1 tengda a\u00f0ila og handb\u00e6rt f\u00e9.Vi\u00f0 mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur beitir samst\u00e6\u00f0an einfalda\u00f0ri n\u00e1lgun. S\u00fa n\u00e1lgun krefst \u00feess a\u00f0samst\u00e6\u00f0an meti ni\u00f0urf\u00e6rslu sem er j\u00f6fn v\u00e6ntu \u00fatl\u00e1natapi \u00e1 l\u00edft\u00edma vi\u00f0skiptakrafnanna. Vi\u00f0skiptakr\u00f6fumsamst\u00e6\u00f0unnar er skipt ni\u00f0ur \u00ed flokka eftir \u00feeim fj\u00f6lda daga sem \u00fe\u00e6r eru komnar fram yfir gjalddaga. Vi\u00f0 mat \u00e1f\u00f6stu ni\u00f0urf\u00e6rsluhlutfalli fyrir hvern flokk er horft til s\u00f6gulegrar tapss\u00f6gu f\u00e9lagsins, lei\u00f0r\u00e9ttri fyrirframt\u00ed\u00f0arv\u00e6ntingum um efnahagslega \u00fer\u00f3un ef \u00fe\u00f6rf er \u00e1. Samst\u00e6\u00f0an framkv\u00e6mir framangreint mat ni\u00f0ur \u00e1einstaka vi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina ef reynsla s\u00fdnir verulega fr\u00e1brug\u00f0i\u00f0 tapsmynstur fyrir \u00e1kve\u00f0navi\u00f0skiptavini e\u00f0a h\u00f3pa vi\u00f0skiptavina. \u00cd einhverjum tilfellum getur \u00fea\u00f0 leitt til fr\u00e1viks fr\u00e1 metnu hlutfalli ni\u00f0ur \u00e1h\u00f3pa fyrir einstaka vi\u00f0skiptamenn. Sj\u00e1 n\u00e1nari umfj\u00f6llun um mat \u00e1 v\u00e6ntu \u00fatl\u00e1natapi fyrir vi\u00f0skiptakr\u00f6fur \u00edsk\u00fdringu 19. \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9 hlutl\u00e6g v\u00edsbending um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reignhefur r\u00fdrna\u00f0 \u00ed vir\u00f0i ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir, sem hafa or\u00f0i\u00f0, hafa \u00e1hrif \u00e1v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar og h\u00e6gt er a\u00f0 meta vir\u00f0isr\u00fdrnun me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti. Samst\u00e6\u00f0anf\u00e6rir s\u00e9rt\u00e6ka ni\u00f0urf\u00e6rslu fyrir fj\u00e1reignir \u00fear sem hlutl\u00e6g v\u00edsbending er um vir\u00f0isr\u00fdrnun.Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6gan h\u00e1tt atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. 3. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__40": {
"value": "(ii) A\u00f0rar eignirB\u00f3kf\u00e6rt ver\u00f0 annarra eigna samst\u00e6\u00f0unnar, a\u00f0 undanskildum birg\u00f0um, er yfirfari\u00f0 \u00e1 hverjum uppgj\u00f6rsdegi til a\u00f0meta hvort v\u00edsbendingar s\u00e9u um vir\u00f0isr\u00fdrnun \u00feeirra. S\u00e9 einhver sl\u00edk v\u00edsbending til sta\u00f0ar er endurheimtanlegfj\u00e1rh\u00e6\u00f0 eignarinnar metin. Vir\u00f0isr\u00fdrnunarpr\u00f3f eru ger\u00f0 a\u00f0 minnsta kosti \u00e1rlega \u00e1 vi\u00f0skiptavild, aflaheimildumog \u00f3efnislegum eignum me\u00f0 \u00f3tilgreindan l\u00edft\u00edma.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.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 er a\u00f0mestu leyti \u00f3h\u00e1\u00f0 \u00f6\u00f0rum eignum e\u00f0a h\u00f3pum eigna. Vir\u00f0isr\u00fdrnun fj\u00e1rskapandi eininga er fyrst f\u00e6r\u00f0 til l\u00e6kkunar \u00e1tilheyrandi vi\u00f0skiptavild, en s\u00ed\u00f0an til hlutfallslegrar l\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i annarra eigna sem tilheyraeiningunni. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi.Vir\u00f0isr\u00fdrnun vi\u00f0skiptavildar er ekki bakf\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun fyrri t\u00edmabila vegna annarra eigna er metin \u00e1 hverjumuppgj\u00f6rsdegi til a\u00f0 kanna hvort v\u00edsbendingar s\u00e9u um a\u00f0 r\u00fdrnunin hafi minnka\u00f0 e\u00f0a horfi\u00f0. S\u00fa vir\u00f0isr\u00fdrnun erbakf\u00e6r\u00f0 ef breyting hefur or\u00f0i\u00f0 \u00e1 mati sem nota\u00f0 var vi\u00f0 \u00fatreikning \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0. Vir\u00f0isr\u00fdrnuner einungis bakf\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 eignar s\u00e9 ekki umfram \u00fea\u00f0 sem veri\u00f0 hef\u00f0i ef enginvir\u00f0isr\u00fdrnun hef\u00f0i veri\u00f0 f\u00e6r\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__41": {
"value": "o. Hlunnindi starfsmannaFraml\u00f6g \u00ed r\u00e9ttindatengda l\u00edfeyrissj\u00f3\u00f0iSamst\u00e6\u00f0an grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. Samst\u00e6\u00f0anber enga \u00e1byrg\u00f0 \u00e1 skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa oglaunatengdra gjalda eftir \u00fev\u00ed sem \u00feau falla til.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__42": {
"value": "p. SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0an ber lagalega e\u00f0a \u00e6tla\u00f0a skuldbindingu vegna li\u00f0inna atbur\u00f0a, ef l\u00edklegter a\u00f0 komi til grei\u00f0slu og h\u00e6gt er a\u00f0 meta hana \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi me\u00f0 v\u00f6xtum fyrir skatta sem endurspegla mat marka\u00f0arins \u00e1 t\u00edmavir\u00f0ipeninga hverju sinni og \u00fe\u00e1 \u00e1h\u00e6ttu sem fylgir einst\u00f6kum skuldbindingum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__44": {
"value": "4. Starfs\u00fe\u00e1ttayfirlitRekstrarstarfs\u00fe\u00e6ttirStarfs\u00fe\u00e1ttauppl\u00fdsingar eru birtar eftir e\u00f0li rekstrar og byggja \u00e1 skipulagi og innri uppl\u00fdsingagj\u00f6f samst\u00e6\u00f0unnar.Samst\u00e6\u00f0an skiptist \u00ed fj\u00f3ra starfs\u00fe\u00e6tti, eftir \u00fatger\u00f0ar\u00fe\u00e1ttum og e\u00f0li starfseminnar. Starfs\u00fe\u00e6ttirnir eru; Botnfisksvi\u00f0,Uppsj\u00e1varsvi\u00f0, S\u00f6luf\u00e9l\u00f6g \u00ed As\u00edu og anna\u00f0 sem eru starfsemi d\u00f3tturf\u00e9laga annarra en \u00feeirra sem falla undir a\u00f0rastarfs\u00fe\u00e6tti samst\u00e6\u00f0unnar.Botnfisk- Uppsj\u00e1var- S\u00f6luf\u00e9l\u00f6g \u00ed J\u00f6fnunar-svi\u00f0 svi\u00f0 As\u00edu Anna\u00f0 f\u00e6rslur Samtals2025Seldar v\u00f6rur .............................191.700 104.630 132.285 17.922 (36.869) 409.668 Kostna\u00f0arver\u00f0 ..........................(147.757) (64.556) (128.760) (16.044) 36.869 (320.248)Vergur hagna\u00f0ur ......................43.943 40.074 3.525 1.878 89.420 A\u00f0rar rekstrartekjur ..................713 713 \u00datflutningskostna\u00f0ur ................ (3.647) (1.726) (698) (6.071)Annar rekstrarkostna\u00f0ur .......... (5.054) (4.963) (1.076) (1.844) (12.944)Rekstrarhagna\u00f0ur .............35.955 33.385 2.449 (664) 71.118 Fj\u00e1rmagnsli\u00f0ir ..........................(17.572)\u00c1hrif hlutdeildarf\u00e9laga .............. 17.017 Hagna\u00f0ur fyrir tekjuskatt ..........70.563 Tekjuskattur ............................. (10.562)Hagna\u00f0ur \u00e1rsins .................60.001 Rekstrarfj\u00e1rmunir .....................142.947 63.950 247 28.868 236.012 \u00d3efnislegar eignir .....................313.651 72.326 10.814 3.799 400.590 \u00d3skiptar eignir ..........................361.068 Eignir samtals ..........................997.670 \u00d3skiptar skuldir ........................476.354 Afskriftir rekstrarfj\u00e1rmuna .........12.428 6.353 24 1.414 20.219 Fj\u00e1rf. \u00ed rekstrarfj\u00e1rmunum ........544 8.769 2 2.387 11.702 2024Seldar v\u00f6rur .............................170.774 98.026 126.926 19.645 (26.006) 389.365 Kostna\u00f0arver\u00f0 ..........................(138.542) (70.693) (124.214) (16.265) 26.006 (323.708)Vergur hagna\u00f0ur ......................32.232 27.333 2.712 3.380 65.657 A\u00f0rar rekstrartekjur ..................3.400 3.400 \u00datflutningskostna\u00f0ur ................ (4.206) (2.099) (1.129) (7.435)Annar rekstrarkostna\u00f0ur ......... (5.145) (4.943) (1.060) (1.234) (12.382)Rekstrarhagna\u00f0ur ................26.281 20.291 1.652 1.017 49.241 Fj\u00e1rmagnsli\u00f0ir ..........................(17.583)\u00c1hrif hlutdeildarf\u00e9laga .............. 14.452 Hagna\u00f0ur fyrir tekjuskatt ..........46.110 Tekjuskattur ............................. (5.595)Hagna\u00f0ur \u00e1rsins ..............40.515 Rekstrarfj\u00e1rmunir .....................155.751 61.437 268 28.606 246.062 \u00d3efnislegar eignir .....................313.651 72.326 12.109 3.799 401.885 \u00d3skiptar eignir ..........................348.026 Eignir samtals ..........................995.973 \u00d3skiptar skuldir ........................507.054 Afskriftir rekstrarfj\u00e1rmuna .........12.090 6.195 37 1.147 19.469 Fj\u00e1rf. \u00ed rekstrarfj\u00e1rmunum ........55.664 3.213 5 7.044 65.926 Landsv\u00e6\u00f0askiptingEvr\u00f3pa As\u00eda Amer\u00edka Samtals2024Seldar v\u00f6rur ........................................................................258.585 126.852 24.231 409.668 2023Seldar v\u00f6rur ........................................................................242.229 125.443 21.693 389.365 Ofangreindar tekjur eru af samningum vi\u00f0 vi\u00f0skiptavini. Reikningsskilaa\u00f0fer\u00f0ir vegna tekjuskr\u00e1ningar eru \u00ed sk\u00fdringu3b.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__45": {
"value": "5. A\u00f0rar rekstrartekjurA\u00f0rar rekstrartekjur greinast \u00feannig: 2025 2024S\u00f6luhagna\u00f0ur rekstrarfj\u00e1rmuna .........................................................................................713 3.400 A\u00f0rar tekjur samtals ...........................................................................................................713 3.400",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__46": {
"value": "6. Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:Laun ...................................................................................................................................82.344 72.163 L\u00edfeyrisi\u00f0gj\u00f6ld .....................................................................................................................10.625 8.999 \u00d6nnur launatengd gj\u00f6ld .....................................................................................................7.351 6.402 Laun og launatengd gj\u00f6ld samtals .....................................................................................100.320 87.564 Laun og launatengd gj\u00f6ld skiptast \u00feannig \u00e1 rekstrarli\u00f0i:Kostna\u00f0arver\u00f0 seldra vara ................................................................................................95.675 82.991 Annar rekstrarkostna\u00f0ur ....................................................................................................4.645 4.573 Laun og launatengd gj\u00f6ld samtals .....................................................................................100.320 87.564 \u00c1rsverk ...............................................................................................................................655 661",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__47-1": {
"value": "7. Vei\u00f0igjaldSamst\u00e6\u00f0an grei\u00f0ir vei\u00f0igjald skv. l\u00f6gum nr. 145/2018 um vei\u00f0igjald. \u00c1 \u00e1rinu 2025 nam gjaldf\u00e6rt vei\u00f0igjald 11.130\u00fe\u00fas. evrur (2024: 7.846 \u00fe\u00fas. evrur). Vei\u00f0igjaldi\u00f0 er gjaldf\u00e6rt me\u00f0al kostna\u00f0arver\u00f0s seldra vara \u00ed rekstrarreikningi.Vi\u00f0skiptavildVi\u00f0skiptavild greinist \u00feannig:Vi\u00f0skiptavild 1.1. ................................................................................................................15.909 16.397 \u00de\u00fd\u00f0ingarmunur ...................................................................................................................(1.295) (488)Vi\u00f0skiptavild 31.12. ............................................................................................................14.614 15.909 Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar:Vi\u00f0skiptavild Vignis G. J\u00f3nssonar ehf. ..............................................................................3.798 3.798 Vi\u00f0skiptavild vegna s\u00f6luf\u00e9laga \u00ed As\u00edu ................................................................................10.816 12.111 Vi\u00f0skiptavild samtals .........................................................................................................14.614 15.909 \u00cd \u00e1rslok 2025 var framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f vegna Vignis G. J\u00f3nssonar ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu. \u00cd pr\u00f3finu eruendurheimtanlegar fj\u00e1rh\u00e6\u00f0ir metnar \u00e1 \u00feann h\u00e1tt a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi. \u00c1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymibyggir \u00e1 \u00e1\u00e6tlunum f\u00e9laganna til n\u00e6stu fimm \u00e1ra, \u00fear sem v\u00e6ntingar um hagna\u00f0 og v\u00f6xt efnahags, \u00e1samt\u00e1v\u00f6xtunarkr\u00f6fu voru me\u00f0al helstu breyta \u00ed matinu. Rekstrar\u00e1\u00e6tlanir byggja \u00e1 raunt\u00f6lum og framt\u00ed\u00f0arv\u00e6ntingumstj\u00f3rnenda. Stu\u00f0st var vi\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu eftir skatta til a\u00f0 n\u00favir\u00f0a framt\u00ed\u00f0arfj\u00e1rfl\u00e6\u00f0i eftir skatta. \u00c1v\u00f6xtunarkrafantekur tillit til \u00feeirrar \u00e1h\u00e6ttu sem felst \u00ed starfsemi f\u00e9laganna. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fs vegna eignarhluta \u00ed VigniG. J\u00f3nssyni ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu var a\u00f0 endurheimtanlegt ver\u00f0 var h\u00e6rra en b\u00f3kf\u00e6rt ver\u00f0 og engin vir\u00f0isr\u00fdrnun\u00fev\u00ed f\u00e6r\u00f0. Helstu forsendur \u00ed pr\u00f3funum voru eftirfarandi:Vignir G. J\u00f3nsson ehf.2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,5% 6,1% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................2,5% 2,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................9,2% 9,2% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.S\u00f6luf\u00e9l\u00f6g \u00ed As\u00edu2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,0% 5,0% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................1,5% 1,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................8,8% 8,9% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.30. Loftslags\u00e1h\u00e6ttaE\u00f0lis- og efnafr\u00e6\u00f0ilegar breytingar \u00ed hafinu (h\u00e6kkun sj\u00e1varyfirbor\u00f0s, s\u00farnun sj\u00e1var, hl\u00fdnun sj\u00e1var og breyttirstraumar) og afleiddar l\u00edffr\u00e6\u00f0ilegar breytingar eru mikilv\u00e6gar raun\u00e1h\u00e6ttur loftslagsbreytinga. Auknar kr\u00f6fur ogregluverk eru mikilv\u00e6gar umbreytingar\u00e1h\u00e6ttur. Skert a\u00f0gengi a\u00f0 endurn\u00fdjanlegri orku raunger\u00f0ist sem \u00e1h\u00e6tta \u00e1\u00e1runum 2021-2024. S\u00fa sta\u00f0a snerist vi\u00f0 \u00e1 \u00e1rinu 2025 og er \u00ed dag n\u00e6gt frambo\u00f0 af endurn\u00fdjanlegri orku \u00e1 \u00cdslandi \u00edkj\u00f6lfar verulegs samdr\u00e1ttar \u00ed raforkunotkun gagnavera og annarra st\u00f3rnotenda \u00e1 \u00e1rinu 2025. Flutningskostna\u00f0urraforku er \u00ed dag veigamesta \u00e1h\u00e6ttan tengt raforkunotkun Brims. Stefna Brims og markmi\u00f0 \u00ed loftslagsm\u00e1lum taka mi\u00f0 af ofangreindum \u00e1h\u00e6ttu\u00fe\u00e1ttum. \u00cd stefnunni er l\u00f6g\u00f0 \u00e1hersla \u00e1 1)N\u00fdtingu au\u00f0linda af \u00e1byrg\u00f0, 2) L\u00e1gm\u00f6rkun \u00fatbl\u00e1sturs, 3) Kolefnishlutleysi til lengri t\u00edma, 4) Hr\u00e1efnan\u00fdtingu, 5)Langt\u00edma fj\u00e1rfestingar, 6) Sam\u00fe\u00e6tta vir\u00f0iske\u00f0ju, 7) \u00d6flugt samf\u00e9lag og 8) Gagnadrifnar \u00e1kvar\u00f0anir. F\u00e9lagi\u00f0 leggur\u00e1herslu \u00e1 gott utanumhald loftslags\u00e1hrifa sinna og mi\u00f0lar \u00feeim \u00ed \u00e1rssk\u00fdrslu, auk \u00feess sem mikilv\u00e6gustuloftslags\u00e1hrifum er mi\u00f0la\u00f0 samhli\u00f0a \u00e1rsfj\u00f3r\u00f0ungslegum rekstrarni\u00f0urst\u00f6\u00f0um. F\u00e9lagi\u00f0 tekur \u00fe\u00e1tt \u00ed umr\u00e6\u00f0u me\u00f0vi\u00f0skiptavinum, v\u00edsinda- og h\u00e1sk\u00f3lasamf\u00e9laginu og stj\u00f3rnv\u00f6ldum um skynsamlegar r\u00e1\u00f0stafanir til a\u00f0 takast \u00e1 vi\u00f0loftslagsbreytingar og \u00e1hrif \u00feeirra. Fj\u00e1rfestingar og innra starf f\u00e9lagsins mi\u00f0a a\u00f0 \u00fev\u00ed a\u00f0 draga \u00far loftslags\u00e1hrifum og loftslagstengdri \u00e1h\u00e6ttu. L\u00f6g\u00f0 er\u00e1hersla \u00e1 vernd vistkerfa, n\u00fdtingu endurn\u00fdjanlegrar orku eins og skynsamlegt er og uppbygginguhringr\u00e1sarhagkerfisins me\u00f0 samstarfi og l\u00e1gm\u00f6rkun s\u00f3unar. Brim hefur veri\u00f0 brautry\u00f0jandi \u00ed orkuskiptum \u00e1 \u00cdslandi.F\u00e9lagi\u00f0 fj\u00e1rfesti t.d. \u00ed rafskautak\u00f6tlum vegna fiskmj\u00f6lsframlei\u00f0slu \u00e1ri\u00f0 2010, en neyddist \u00e1 \u00e1rinu 2023 til a\u00f0 fj\u00e1rfesta \u00edol\u00edukn\u00fanum lj\u00f3sav\u00e9lum til a\u00f0 tryggja rekstrar\u00f6ryggi fiskmj\u00f6lsframlei\u00f0slu. Frekari fj\u00e1rfestingar sem draga \u00far loftslags\u00e1h\u00e6ttu og f\u00e6ra f\u00e9lagi\u00f0 n\u00e6r markmi\u00f0i um kolefnishlutleysi til lengri t\u00edmaeru fyrirhuga\u00f0ar hj\u00e1 Brimi, m.a. me\u00f0 rafv\u00e6\u00f0ingu flutninga- og framlei\u00f0slut\u00e6kja sem leysa ol\u00edukn\u00fain t\u00e6ki af h\u00f3lmi.F\u00e9lagi\u00f0 kallar eftir sk\u00fdrri stefnum\u00f6rkun stj\u00f3rnvalda \u00ed \u00fe\u00e1 veru a\u00f0 endurn\u00fdjanleg orka ver\u00f0i raunverulegur ogfyrirsj\u00e1anlegur valkostur fyrir framlei\u00f0slufyrirt\u00e6ki sem vinna \u00far endurn\u00fdjanlegum au\u00f0lindum sj\u00e1var og lands. \u00cd \u00fev\u00edsamhengi er mikilv\u00e6gt a\u00f0 flutningskostna\u00f0ur raforku komi ekki \u00ed veg fyrir a\u00f0 aukin notkun raforku s\u00e9 fj\u00e1rhagslegaf\u00fdsileg.34. Kennit\u00f6lurHelstu kennit\u00f6lur samst\u00e6\u00f0unnar:2025 2024Veltufj\u00e1rhlutfall - veltufj\u00e1rmunir/skammt\u00edmaskuldir ............................................................0,95 1,61 Lausafj\u00e1rhlutfall - kvikir veltufj\u00e1rmunir/ skammt\u00edmaskuldir ................................................0,57 1,01 Eiginfj\u00e1rhlutfall - eigi\u00f0 f\u00e9/heildarfj\u00e1rmagn ..........................................................................0,52 0,49 Ar\u00f0semi eigin fj\u00e1r ...............................................................................................................12,6%8,9%36. \u00d6nnur m\u00e1lF\u00e9lagi\u00f0 hefur keypt rekstrarst\u00f6\u00f0vunartryggingu hj\u00e1 tryggingaf\u00e9lagi sem \u00e6tla\u00f0 er a\u00f0 b\u00e6ta tj\u00f3n vegnarekstrarst\u00f6\u00f0vunar \u00ed allt a\u00f0 \u00e1tj\u00e1n m\u00e1nu\u00f0i af v\u00f6ldum bruna. \u00deann 23. september var tilkynnt um kauptilbo\u00f0 f\u00e9lagsins \u00ed allt hlutaf\u00e9 L\u00fdsis hf. Kaupver\u00f0i\u00f0 nemur 24,7 millj\u00f6r\u00f0umkr\u00f3na e\u00f0a 173 millj\u00f3num evra mi\u00f0a\u00f0 vi\u00f0 gengi \u00feegar samkomulagi\u00f0 var tilkynnt. Vinna vi\u00f0 ger\u00f0 \u00e1rei\u00f0anleikak\u00f6nnunstendur yfir, en kaupin voru ger\u00f0 me\u00f0 fyrirvara um ni\u00f0urst\u00f6\u00f0u \u00e1rei\u00f0anleikak\u00f6nnunar, sam\u00feykki stj\u00f3rna f\u00e9laganna,hluthafafundar kaupanda og sam\u00feykki Samkeppniseftirlitsins. ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__48": {
"value": "8. AfskriftirAfskriftir greinast \u00feannig:Afskriftir rekstrarfj\u00e1rmuna ...................................................................................................20.219 19.469 Afskriftir og ni\u00f0urf\u00e6rsla f\u00e6r\u00f0ar \u00ed rekstrarreikning ..............................................................20.219 19.469 Afskriftir og ni\u00f0urf\u00e6rsla skiptast \u00feannig \u00feannig eftir rekstrarli\u00f0um:Kostna\u00f0arver\u00f0 seldra vara ................................................................................................19.170 18.499 Annar rekstrarkostna\u00f0ur ....................................................................................................1.049 970 Afskriftir og ni\u00f0urf\u00e6rsla f\u00e6r\u00f0ar \u00ed rekstrarreikning ..............................................................20.219 19.469",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__50": {
"value": "10. \u00de\u00f3knanir til endursko\u00f0enda\u00de\u00f3knanir til endursko\u00f0enda greinast \u00feannig:Endursko\u00f0un \u00e1rsreiknings .................................................................................................259 233 K\u00f6nnun \u00e1rshlutareikninga ..................................................................................................39 37 \u00d6nnur vinna .......................................................................................................................70 12 368 282",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__51": {
"value": "11. Fj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:Vaxtatekjur skammt\u00edmakrafna og handb\u00e6rs fj\u00e1r ..............................................................1.260 1.567 Vaxtatekjur langt\u00edmakrafna ................................................................................................1.436 2.439 Gangvir\u00f0isbreyting eignarhluta ..........................................................................................6 5 Fj\u00e1reignatekjur samtals ......................................................................................................2.702 4.011 Vaxtagj\u00f6ld ..........................................................................................................................(18.054) (23.178)Fj\u00e1rmagnsgj\u00f6ld samtals .....................................................................................................(18.054) (23.178)Gengishagna\u00f0ur gjaldmi\u00f0la ...............................................................................................(2.220) 1.584 Fj\u00e1reignatekjur og fj\u00e1rmagnsgj\u00f6ld samtals .......................................................................(17.572) (17.583)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__54-1": {
"value": "12. TekjuskatturVirkt tekjuskattshlutfall samst\u00e6\u00f0unnar \u00e1 \u00e1rinu var 15,0% (2024: 12,1%). Tekjuskattur \u00ed rekstrarreikningi greinist\u00feannig:2025 2024Skattar til grei\u00f0sluSkattar \u00e1rsins .....................................................................................................................12.014 7.622 Fresta\u00f0ir skattarT\u00edmabundnir mismunir .......................................................................................................(1.452) (2.027)Gjaldf\u00e6r\u00f0ur tekjuskattur \u00ed rekstrarreikningi .......................................................................10.562 5.595 Virkur tekjuskattur greinist \u00feannig:2025 2024Hagna\u00f0ur \u00e1rsins .........................................................................................60.001 40.515 Tekjuskattur ................................................................................................10.562 5.595 Hagna\u00f0ur \u00e1n tekjuskatts .............................................................................70.563 46.110 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli ..................20,0% 14.113 21,0% 9.683 \u00c1hrif gengismunar og hlutdeildarf\u00e9laga .............................5,7%)( (4.002) 9,0%)( (4.136)\u00c1hrif skatthlutfalla \u00e1 erlendu skattsv\u00e6\u00f0i ............................0,6% 423 0,1%)( A\u00f0rir li\u00f0ir ..............................................................................0,0% 28 0,2% 109 Virkur tekjuskattur ...............................................................15,0% 10.562 12,1% 5.59523. TekjuskattsskuldbindingTekjuskattsskuldbinding greinist \u00feannig:Tekjuskattsskuldbinding 1.1 ..............................................................................................72.538 73.453 Gengismunur .....................................................................................................................(389) 1.112 Tekjuskattur f\u00e6r\u00f0ur \u00ed rekstrarreikning ...............................................................................10.561 5.595 Tekjuskattur til grei\u00f0slu ......................................................................................................(12.014) (7.622)Tekjuskattsskuldbinding 31.12. .........................................................................................70.696 72.538 Tekjuskattsskuldbinding greinist \u00feannig \u00ed \u00e1rslok:Rekstrarfj\u00e1rmunir ...............................................................................................................23.260 19.637 \u00d3efnislegar eignir ...............................................................................................................48.210 50.857 Erlent hlutdeildarf\u00e9lag ........................................................................................................6.755 6.156 Birg\u00f0ir .................................................................................................................................123 (30)Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ......................................................................168 245 Vaxtaberandi skuldir ..........................................................................................................(350) 987 Yfirf\u00e6ranlegt tap ................................................................................................................(7.470) (5.314)Tekjuskattsskuldbinding 31.12. .........................................................................................70.696 72.538",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__53": {
"value": "12. TekjuskatturVirkt tekjuskattshlutfall samst\u00e6\u00f0unnar \u00e1 \u00e1rinu var 15,0% (2024: 12,1%). Tekjuskattur \u00ed rekstrarreikningi greinist\u00feannig:2025 2024Skattar til grei\u00f0sluSkattar \u00e1rsins .....................................................................................................................12.014 7.622 Fresta\u00f0ir skattarT\u00edmabundnir mismunir .......................................................................................................(1.452) (2.027)Gjaldf\u00e6r\u00f0ur tekjuskattur \u00ed rekstrarreikningi .......................................................................10.562 5.595 Virkur tekjuskattur greinist \u00feannig:2025 2024Hagna\u00f0ur \u00e1rsins .........................................................................................60.001 40.515 Tekjuskattur ................................................................................................10.562 5.595 Hagna\u00f0ur \u00e1n tekjuskatts .............................................................................70.563 46.110 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli ..................20,0% 14.113 21,0% 9.683 \u00c1hrif gengismunar og hlutdeildarf\u00e9laga .............................5,7%)( (4.002) 9,0%)( (4.136)\u00c1hrif skatthlutfalla \u00e1 erlendu skattsv\u00e6\u00f0i ............................0,6% 423 0,1%)( A\u00f0rir li\u00f0ir ..............................................................................0,0% 28 0,2% 109 Virkur tekjuskattur ...............................................................15,0% 10.562 12,1% 5.595",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__52": {
"value": "12. TekjuskatturVirkt tekjuskattshlutfall samst\u00e6\u00f0unnar \u00e1 \u00e1rinu var 15,0% (2024: 12,1%). Tekjuskattur \u00ed rekstrarreikningi greinist\u00feannig:2025 2024Skattar til grei\u00f0sluSkattar \u00e1rsins .....................................................................................................................12.014 7.622 Fresta\u00f0ir skattarT\u00edmabundnir mismunir .......................................................................................................(1.452) (2.027)Gjaldf\u00e6r\u00f0ur tekjuskattur \u00ed rekstrarreikningi .......................................................................10.562 5.595 Virkur tekjuskattur greinist \u00feannig:2025 2024Hagna\u00f0ur \u00e1rsins .........................................................................................60.001 40.515 Tekjuskattur ................................................................................................10.562 5.595 Hagna\u00f0ur \u00e1n tekjuskatts .............................................................................70.563 46.110 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli ..................20,0% 14.113 21,0% 9.683 \u00c1hrif gengismunar og hlutdeildarf\u00e9laga .............................5,7%)( (4.002) 9,0%)( (4.136)\u00c1hrif skatthlutfalla \u00e1 erlendu skattsv\u00e6\u00f0i ............................0,6% 423 0,1%)( A\u00f0rir li\u00f0ir ..............................................................................0,0% 28 0,2% 109 Virkur tekjuskattur ...............................................................15,0% 10.562 12,1% 5.595",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__49": {
"value": "9. Annar rekstrarkostna\u00f0ur 2025 2024Annar rekstrarkostna\u00f0ur greinist \u00feannig: Laun og launatengd gj\u00f6ld ..................................................................................................4.645 4.573 Annar stj\u00f3rnunarkostna\u00f0ur ................................................................................................5.696 5.630 Marka\u00f0skostna\u00f0ur .............................................................................................................647 724 Vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafna ..............................................................................................24 35 Annar kostna\u00f0ur .................................................................................................................1.932 1.420 Annar rekstrarkostna\u00f0ur samtals .......................................................................................12.944 12.382",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__55": {
"value": "13. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir og afskriftir greinast \u00feannig:Fiskiskip \u00c1h\u00f6ldFasteignir og b\u00fana\u00f0ur og t\u00e6ki SamtalsKostna\u00f0arver\u00f0Heildarver\u00f0 1.1.2024 ..........................................................85.894 188.483 150.114 424.491 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu .................................................................5.679 56.046 4.201 65.926 Selt og ni\u00f0urlagt .................................................................. (20.699) (1.180) (21.879)Heildarver\u00f0 31.12.2024 ......................................................91.573 223.830 153.135 468.538 Millif\u00e6rt milli flokka .............................................................(286) 286 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu .................................................................1.991 3.790 5.921 11.702 Selt og ni\u00f0urlagt ..................................................................(190) (10.977) (160) (11.327)Heildarver\u00f0 31.12.2025 ......................................................93.088 216.643 159.182 468.913 AfskriftirAfskrifa\u00f0 1.1.2024 ..............................................................46.552 67.363 108.369 222.284 Afskriftir \u00e1rsins ....................................................................2.961 9.966 6.542 19.469 Selt og ni\u00f0urlagt .................................................................. (18.479) (798) (19.277)Afskrifa\u00f0 alls 31.12.2024 ....................................................49.513 58.850 114.113 222.476 Millif\u00e6rt milli flokka .............................................................90 (90)Afskriftir \u00e1rsins ....................................................................2.957 11.154 6.108 20.219 Selt og ni\u00f0urlagt ..................................................................(44) (9.654) (96) (9.794)Afskrifa\u00f0 alls 31.12.2025 ....................................................52.516 60.350 120.035 232.901 B\u00f3kf\u00e6rt ver\u00f01.1.2024 ..............................................................................39.342 121.120 41.745 202.207 31.12.2024 ..........................................................................42.060 164.980 39.022 246.062 31.12.2025 ..........................................................................40.572 156.293 39.147 236.012 Afskriftahlutf\u00f6ll ....................................................................4 - 6% 6 - 10% 12 - 33%Afskriftir skiptast \u00feannig eftir rekstrarli\u00f0um:2025 2024Kostna\u00f0arver\u00f0 seldra vara ................................................................................................19.170 18.493 Annar rekstrarkostna\u00f0ur ....................................................................................................1.049 976 Afskriftir samkv\u00e6mt rekstrarreikningi ................................................................................20.219 19.469 V\u00e1tryggingar og mat eignaV\u00e1tryggingarver\u00f0 og fasteignamat rekstrarfj\u00e1rmuna samst\u00e6\u00f0unnar \u00ed \u00e1rslok n\u00e1mu eftirfarandi fj\u00e1rh\u00e6\u00f0um:Fasteignamat fasteigna og l\u00f3\u00f0a ........................................................................................81.791 76.120 Brunab\u00f3tamat fasteigna og l\u00f3\u00f0a .......................................................................................153.469 147.646 V\u00e1tryggingarver\u00f0 skipa og b\u00fana\u00f0ar ..................................................................................285.792 287.297 V\u00e1tryggingarver\u00f0 \u00e1halda og t\u00e6kja .....................................................................................195.023 190.161 V\u00e1tryggingarver\u00f0 afur\u00f0a ....................................................................................................82.682 66.587 Ve\u00f0skuldir\u00c1 eignum samst\u00e6\u00f0unnar hv\u00edla \u00feingl\u00fdst ve\u00f0skuldabr\u00e9f og tryggingabr\u00e9f til tryggingar skuldum. Ver\u00f0m\u00e6ti \u00feessaratrygginga greinast \u00feannig:Fiskiskip og b\u00fana\u00f0ur ..........................................................................................................443.000 443.000 Tryggingabr\u00e9f, fasteignir og afur\u00f0ir ...................................................................................7.289 7.591 Samtals ..............................................................................................................................450.289 450.591",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__56": {
"value": "14. \u00d3efnislegar eignir\u00d3efnislegar eignir greinast \u00feannig: 2025 2024Vi\u00f0skiptavild .......................................................................................................................14.614 15.909 Aflaheimildir ........................................................................................................................385.976 385.976 \u00d3efnislegar eignir 31.12 .....................................................................................................400.590 401.885 Vi\u00f0skiptavildVi\u00f0skiptavild greinist \u00feannig:Vi\u00f0skiptavild 1.1. ................................................................................................................15.909 16.397 \u00de\u00fd\u00f0ingarmunur ...................................................................................................................(1.295) (488)Vi\u00f0skiptavild 31.12. ............................................................................................................14.614 15.909 Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar:Vi\u00f0skiptavild Vignis G. J\u00f3nssonar ehf. ..............................................................................3.798 3.798 Vi\u00f0skiptavild vegna s\u00f6luf\u00e9laga \u00ed As\u00edu ................................................................................10.816 12.111 Vi\u00f0skiptavild samtals .........................................................................................................14.614 15.909 \u00cd \u00e1rslok 2025 var framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f vegna Vignis G. J\u00f3nssonar ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu. \u00cd pr\u00f3finu eruendurheimtanlegar fj\u00e1rh\u00e6\u00f0ir metnar \u00e1 \u00feann h\u00e1tt a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi. \u00c1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymibyggir \u00e1 \u00e1\u00e6tlunum f\u00e9laganna til n\u00e6stu fimm \u00e1ra, \u00fear sem v\u00e6ntingar um hagna\u00f0 og v\u00f6xt efnahags, \u00e1samt\u00e1v\u00f6xtunarkr\u00f6fu voru me\u00f0al helstu breyta \u00ed matinu. Rekstrar\u00e1\u00e6tlanir byggja \u00e1 raunt\u00f6lum og framt\u00ed\u00f0arv\u00e6ntingumstj\u00f3rnenda. Stu\u00f0st var vi\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu eftir skatta til a\u00f0 n\u00favir\u00f0a framt\u00ed\u00f0arfj\u00e1rfl\u00e6\u00f0i eftir skatta. \u00c1v\u00f6xtunarkrafantekur tillit til \u00feeirrar \u00e1h\u00e6ttu sem felst \u00ed starfsemi f\u00e9laganna. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fs vegna eignarhluta \u00ed VigniG. J\u00f3nssyni ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu var a\u00f0 endurheimtanlegt ver\u00f0 var h\u00e6rra en b\u00f3kf\u00e6rt ver\u00f0 og engin vir\u00f0isr\u00fdrnun\u00fev\u00ed f\u00e6r\u00f0. Helstu forsendur \u00ed pr\u00f3funum voru eftirfarandi:Vignir G. J\u00f3nsson ehf.2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,5% 6,1% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................2,5% 2,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................9,2% 9,2% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.S\u00f6luf\u00e9l\u00f6g \u00ed As\u00edu2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,0% 5,0% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................1,5% 1,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................8,8% 8,9% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.AflaheimildirKeyptar aflaheimildir greinast \u00feannig: 2025 2024Aflaheimildir 1.1. ................................................................................................................385.976 385.976 Aflaheimildir 31.12. ............................................................................................................385.976 385.976 Aflaheimildir botnfisksvi\u00f0s .................................................................................................289.502 289.502 Aflaheimildir uppsj\u00e1varsvi\u00f0s ..............................................................................................96.474 96.474 Aflaheimildir 31.12. ............................................................................................................385.976 385.976 Keyptar aflaheimildir eru f\u00e6r\u00f0ar til eignar \u00ed efnahagsreikningi \u00e1 kostna\u00f0arver\u00f0i sem \u00f3efnislegar eignir me\u00f0\u00f3takmarka\u00f0an n\u00fdtingart\u00edma og eru ger\u00f0 \u00e1 \u00feeim vir\u00f0isr\u00fdrnunarpr\u00f3f a\u00f0 minnsta kosti \u00e1rlega. Vir\u00f0isr\u00fdrnunarpr\u00f3fiaflaheimilda er skipt \u00e1 rekstrarstarfs\u00fe\u00e6tti f\u00e9lagsins sem eru botnfisksvi\u00f0 og uppsj\u00e1varsvi\u00f0. Rekstrarstarfs\u00fe\u00e6ttirnireru sj\u00e1lfst\u00e6\u00f0ar fj\u00e1rskapandi einingar. Meti\u00f0 endurheimtanlegt vir\u00f0i aflaheimilda f\u00e9lagsins er verulega umfram b\u00f3kf\u00e6rt ver\u00f0. Stj\u00f3rnendur telja a\u00f0raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki lei\u00f0a til \u00feess a\u00f0 endurheimtanlegt vir\u00f0i aflaheimilda f\u00e9lagsins yr\u00f0il\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra. Vi\u00f0 mat \u00e1 hugsanlegri vir\u00f0isr\u00fdrnun aflaheimilda var endurheimtanleg fj\u00e1rh\u00e6\u00f0 hverrar fj\u00e1rskapandi einingar metinme\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi mi\u00f0a\u00f0 vi\u00f0 \u00e1framhaldandi n\u00fdtingu eininganna. \u00c1\u00e6tla\u00f0 fj\u00e1rstreymibyggir \u00e1 sp\u00e1 um rekstrarafkomu starfs\u00fe\u00e1tta til n\u00e6stu fimm \u00e1ra.Stu\u00f0st var vi\u00f0 eftirfarandi forsendur vi\u00f0 mat \u00e1 endurheimtanlegri fj\u00e1rh\u00e6\u00f0:Botnfisksvi\u00f0Uppsj\u00e1varsvi\u00f02025 2024 2025 2024Nafnv\u00f6xtur tekna 2025/2026 / 2024/2025 ..........................13,7% 8,0% 19,4% 41,0% )( Veginn me\u00f0alv\u00f6xtur tekna 2026 til 2030 / 2025 til 2029 ....................................0,9% 3,1% 0,3% 3,5% Framt\u00ed\u00f0arv\u00f6xtur a\u00f0 teknu tilliti til ver\u00f0lags\u00fer\u00f3unar .............2,5% 2,5% 2,5% 2,5% \u00c1v\u00f6xtunarkrafa, WACC ......................................................8,2% 8,2% 8,2% 8,2% Vi\u00f0 mat \u00e1 rekstrarafkomu n\u00e6stu fimm \u00e1ra er vei\u00f0igjald \u00e1\u00e6tla\u00f0. Erfitt er fyrir stj\u00f3rnendur f\u00e9lagsins a\u00f0 metavei\u00f0igjald til framt\u00ed\u00f0ar. Vir\u00f0isr\u00fdrnunarpr\u00f3fi\u00f0 byggir \u00e1 \u00feeirri forsendu a\u00f0 gjaldi\u00f0 s\u00e9 reikna\u00f0 mi\u00f0a\u00f0 vi\u00f0 rekstrar\u00e1\u00e6tlanirf\u00e9lagsins eftir reiknigrunni \u00ed l\u00f6gum um vei\u00f0igjald sem sam\u00feykkt voru \u00e1 Al\u00feingi \u00ed desember 2018, \u00e1samt s\u00ed\u00f0aribreytingum \u00ed \u00e1rslok 2025, sem lagt er til grundvallar vi\u00f0 \u00e1kv\u00f6r\u00f0un vei\u00f0igjalds \u00e1 greinina \u00ed heild sinni. Hlutdeild \u00dathluta\u00f0ar \u00d3veidd \u00d3veiddAflaheimildir f\u00e9lagsins greinast \u00feannig: \u00ed \u00fathlutun heimildir tonn tonn2025 tonn 31.12.2025 31.12.2024Tegund:\u00deorskur ...............................................................................7,9% 12.719 7.716 8.026 \u00deorskur \u00ed norskri l\u00f6gs\u00f6gu ....................................................35,9% 0 0 0 \u00deorskur \u00ed r\u00fassneskri l\u00f6gs\u00f6gu ..............................................45,9% 0 0 0 \u00ddsa ......................................................................................9,0% 5.525 4.495 3.627 Ufsi ......................................................................................20,0% 9.459 8.852 11.180 Gullkarfi ...............................................................................27,3% 9.374 7.411 6.844 Dj\u00fapkarfi ..............................................................................28,8% 683 834 909 Gr\u00e1l\u00fa\u00f0a ...............................................................................12,6% 1.294 789 1.095 Gulllax .................................................................................40,2% 2.960 3.372 3.765 \u00cdslensk sumargotss\u00edld .........................................................11,1% 10.856 13 407 Norsk \u00edslensk vorgotss\u00edld ...................................................14,1% 11.125 10.803 8.349 Lo\u00f0na ..................................................................................18,0% 25.716 25.716 798 Kolmunni .............................................................................20,9% 35.606 38.072 57.344 Makr\u00edll .................................................................................20,3% 6.044 5.908 5.907 A\u00f0rar kv\u00f3tabundnar tegundir ..............................................1.158 848 935 Samtals aflaheimildir \u00ed \u00feorsk\u00edgildum ...................................45.566 36.078 34.435 Aflaheimildir frh.:\u00dathlutun aflaheimilda \u00ed \u00edslenskri fiskvei\u00f0il\u00f6gs\u00f6gu fer fram \u00e1rlega og byggir \u00e1 \u00e1kv\u00e6\u00f0um laga um stj\u00f3rn fiskvei\u00f0a.Matv\u00e6lar\u00e1\u00f0herra \u00e1kve\u00f0ur me\u00f0 regluger\u00f0 \u00feann heildarafla sem vei\u00f0a m\u00e1 \u00far \u00feeim einst\u00f6ku nytjastofnum semnau\u00f0synlegt er tali\u00f0 a\u00f0 takmarka vei\u00f0ar \u00e1.Botnfiskheimildir mi\u00f0ast almennt vi\u00f0 \u00fathlutun \u00ed september 2025. Engin \u00fathlutun er til \u00edslenskra skipa til vei\u00f0a \u00edBarentshafi fyrir \u00e1ri\u00f0 2026 \u00fear sem heildar\u00fathlutun \u00fear er undir \u00feeim m\u00f6rkum sem \u00feurfa a\u00f0 vera til \u00feess a\u00f0 \u00edslenskskip f\u00e1i \u00fear aflaheimildir. Vegna str\u00ed\u00f0sins \u00ed \u00dakra\u00ednu hafa \u00edslensk skip ekki fengi\u00f0 \u00fathluta\u00f0 heimildum \u00ed r\u00fassneskril\u00f6gs\u00f6gu s\u00ed\u00f0an \u00e1ri\u00f0 2021.Heimildir \u00ed \u00edslenskri sumargotss\u00edld mi\u00f0ast vi\u00f0 \u00fathlutun \u00ed j\u00fan\u00ed 2025. Heimildir \u00ed kolmunna byggja \u00e1 \u00fathlutun \u00ed jan\u00faar ogheimildir \u00ed norsk-\u00edslenskri vorgotss\u00edld og makr\u00edl byggja \u00e1 \u00e1\u00e6tla\u00f0ri \u00fathlutun.\u00datreikningur \u00e1 \u00feorsk\u00edgildum mi\u00f0ast vi\u00f0 margfeldisstu\u00f0la sem gefnir eru \u00fat af matv\u00e6lar\u00e1\u00f0uneytinu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__57-1": {
"value": "\u00d3efnislegar eignir greinast \u00feannig: 2025 2024Vi\u00f0skiptavild .......................................................................................................................14.614 15.909 Aflaheimildir ........................................................................................................................385.976 385.976 \u00d3efnislegar eignir 31.12 .....................................................................................................400.590 401.885Vi\u00f0skiptavildVi\u00f0skiptavild greinist \u00feannig:Vi\u00f0skiptavild 1.1. ................................................................................................................15.909 16.397 \u00de\u00fd\u00f0ingarmunur ...................................................................................................................(1.295) (488)Vi\u00f0skiptavild 31.12. ............................................................................................................14.614 15.909 Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar:Vi\u00f0skiptavild Vignis G. J\u00f3nssonar ehf. ..............................................................................3.798 3.798 Vi\u00f0skiptavild vegna s\u00f6luf\u00e9laga \u00ed As\u00edu ................................................................................10.816 12.111 Vi\u00f0skiptavild samtals .........................................................................................................14.614 15.909 \u00cd \u00e1rslok 2025 var framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f vegna Vignis G. J\u00f3nssonar ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu. \u00cd pr\u00f3finu eruendurheimtanlegar fj\u00e1rh\u00e6\u00f0ir metnar \u00e1 \u00feann h\u00e1tt a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi. \u00c1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymibyggir \u00e1 \u00e1\u00e6tlunum f\u00e9laganna til n\u00e6stu fimm \u00e1ra, \u00fear sem v\u00e6ntingar um hagna\u00f0 og v\u00f6xt efnahags, \u00e1samt\u00e1v\u00f6xtunarkr\u00f6fu voru me\u00f0al helstu breyta \u00ed matinu. Rekstrar\u00e1\u00e6tlanir byggja \u00e1 raunt\u00f6lum og framt\u00ed\u00f0arv\u00e6ntingumstj\u00f3rnenda. Stu\u00f0st var vi\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu eftir skatta til a\u00f0 n\u00favir\u00f0a framt\u00ed\u00f0arfj\u00e1rfl\u00e6\u00f0i eftir skatta. \u00c1v\u00f6xtunarkrafantekur tillit til \u00feeirrar \u00e1h\u00e6ttu sem felst \u00ed starfsemi f\u00e9laganna. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fs vegna eignarhluta \u00ed VigniG. J\u00f3nssyni ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu var a\u00f0 endurheimtanlegt ver\u00f0 var h\u00e6rra en b\u00f3kf\u00e6rt ver\u00f0 og engin vir\u00f0isr\u00fdrnun\u00fev\u00ed f\u00e6r\u00f0. Helstu forsendur \u00ed pr\u00f3funum voru eftirfarandi:Vignir G. J\u00f3nsson ehf.2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,5% 6,1% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................2,5% 2,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................9,2% 9,2% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.S\u00f6luf\u00e9l\u00f6g \u00ed As\u00edu2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,0% 5,0% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................1,5% 1,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................8,8% 8,9% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__58": {
"value": "Vi\u00f0skiptavildVi\u00f0skiptavild greinist \u00feannig:Vi\u00f0skiptavild 1.1. ................................................................................................................15.909 16.397 \u00de\u00fd\u00f0ingarmunur ...................................................................................................................(1.295) (488)Vi\u00f0skiptavild 31.12. ............................................................................................................14.614 15.909 Vi\u00f0skiptavild greinist \u00feannig ni\u00f0ur \u00e1 fj\u00e1rskapandi einingar:Vi\u00f0skiptavild Vignis G. J\u00f3nssonar ehf. ..............................................................................3.798 3.798 Vi\u00f0skiptavild vegna s\u00f6luf\u00e9laga \u00ed As\u00edu ................................................................................10.816 12.111 Vi\u00f0skiptavild samtals .........................................................................................................14.614 15.909 \u00cd \u00e1rslok 2025 var framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f vegna Vignis G. J\u00f3nssonar ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu. \u00cd pr\u00f3finu eruendurheimtanlegar fj\u00e1rh\u00e6\u00f0ir metnar \u00e1 \u00feann h\u00e1tt a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymi. \u00c1\u00e6tla\u00f0 framt\u00ed\u00f0arfj\u00e1rstreymibyggir \u00e1 \u00e1\u00e6tlunum f\u00e9laganna til n\u00e6stu fimm \u00e1ra, \u00fear sem v\u00e6ntingar um hagna\u00f0 og v\u00f6xt efnahags, \u00e1samt\u00e1v\u00f6xtunarkr\u00f6fu voru me\u00f0al helstu breyta \u00ed matinu. Rekstrar\u00e1\u00e6tlanir byggja \u00e1 raunt\u00f6lum og framt\u00ed\u00f0arv\u00e6ntingumstj\u00f3rnenda. Stu\u00f0st var vi\u00f0 \u00e1v\u00f6xtunarkr\u00f6fu eftir skatta til a\u00f0 n\u00favir\u00f0a framt\u00ed\u00f0arfj\u00e1rfl\u00e6\u00f0i eftir skatta. \u00c1v\u00f6xtunarkrafantekur tillit til \u00feeirrar \u00e1h\u00e6ttu sem felst \u00ed starfsemi f\u00e9laganna. Ni\u00f0ursta\u00f0a vir\u00f0isr\u00fdrnunarpr\u00f3fs vegna eignarhluta \u00ed VigniG. J\u00f3nssyni ehf. og s\u00f6luf\u00e9laga \u00ed As\u00edu var a\u00f0 endurheimtanlegt ver\u00f0 var h\u00e6rra en b\u00f3kf\u00e6rt ver\u00f0 og engin vir\u00f0isr\u00fdrnun\u00fev\u00ed f\u00e6r\u00f0. Helstu forsendur \u00ed pr\u00f3funum voru eftirfarandi:Vignir G. J\u00f3nsson ehf.2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,5% 6,1% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................2,5% 2,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................9,2% 9,2% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.S\u00f6luf\u00e9l\u00f6g \u00ed As\u00edu2025 2024Me\u00f0alv\u00f6xtur tekna til fimm \u00e1ra............................................................................................7,0% 5,0% Framt\u00ed\u00f0arv\u00f6xtur...................................................................................................................1,5% 1,5% \u00c1v\u00f6xtunarkrafa....................................................................................................................8,8% 8,9% Stj\u00f3rnendur telja a\u00f0 raunh\u00e6far breytingar \u00ed lykilforsendum myndu ekki hafa \u00e1hrif \u00e1 b\u00f3kf\u00e6rt vir\u00f0i vi\u00f0skiptavildarinnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__62": {
"value": "15. Hlutdeildarf\u00e9l\u00f6gEignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum greinast \u00feannig:20252024Hlutdeild HlutdeildEignarhlutur \u00ed afkomu B\u00f3kf\u00e6rt ver\u00f0 Eignarhlutur \u00ed afkomu B\u00f3kf\u00e6rt ver\u00f0Deris S.A., S\u00edle .........................20% 2.683 21.104 20% 1.327 26.184 Gu\u00f0r\u00fan \u00deorkelsd\u00f3ttir ehf. .........50% 0 6 50% (9) 6 Iceland Pelagic ehf. .................33% 1.083 3.079 33% (125) 2.386 Laugafiskur ehf. .......................33% 723 3.679 33% (589) 3.659 Marine Collagen ehf. ................25% 0 0 25% (614) 0 Melnes ehf. ..............................43% 140 7.156 43% 251 7.299 Polar Seafood Denmark A/S ...50% 11.760 103.799 50% 8.122 96.242 Stika umhverfislausnir ehf. ......25% 27 1.090 25% 49 397 StorMar ehf ..............................25% 140 411 25% (184) 286 \u00de\u00f3rsberg ehf. ...........................48% 461 3.678 48% 6.224 14.307 17.017 144.002 14.452 150.766",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__63-1": {
"value": "16. Langt\u00edmakr\u00f6fur \u00e1 tengda a\u00f0ila20252024Langt\u00edmakr\u00f6fur \u00e1 tengda a\u00f0ila greinast \u00feannig:Langt\u00edmakr\u00f6fur \u00e1 tengda a\u00f0ila 1.1. ....................................................................................6.567 19.495 Afborganir og skuldajafnanir ..............................................................................................(6.567) (12.917)Gengismunur ..................................................................................................................... (11)Langt\u00edmakr\u00f6fur \u00e1 tengda a\u00f0ila 31.12. ................................................................................ 6.567Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig \u00ed \u00e1rslok:Nafnver\u00f0 vi\u00f0skiptakrafna ...................................................................................................32.237 28.551 Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna sem kunna a\u00f0 tapast ............................................................(851) (870)A\u00f0rar skammt\u00edmakr\u00f6fur .....................................................................................................3.184 3.108 Fyrirframgrei\u00f0slur ...............................................................................................................753 951 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals ..........................................................35.323 31.740 Ni\u00f0urf\u00e6rsla hefur veri\u00f0 reiknu\u00f0 vegna krafna sem kunna a\u00f0 tapast. Ni\u00f0urf\u00e6rslan byggir \u00e1 mati stj\u00f3rnenda ogreynslu fyrri \u00e1ra og tekur mi\u00f0 af marka\u00f0sa\u00f0st\u00e6\u00f0um \u00e1 reikningsskiladegi. \u00dea\u00f0 er \u00e1lit stj\u00f3rnenda samst\u00e6\u00f0unnar a\u00f0b\u00f3kf\u00e6rt ver\u00f0 vi\u00f0skiptakrafna og annarra skammt\u00edmakrafna endurspegli gangvir\u00f0i \u00feeirra. Fjalla\u00f0 er um l\u00e1ns\u00e1h\u00e6ttu,gengis\u00e1h\u00e6ttu og vir\u00f0isr\u00fdrnun (ni\u00f0urf\u00e6rslu) vi\u00f0skiptakrafna og annarra krafna samst\u00e6\u00f0unnar \u00ed sk\u00fdringum 25-28.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__65": {
"value": "18. Birg\u00f0irBirg\u00f0ir \u00ed \u00e1rslok greinast \u00feannig:Afur\u00f0abirg\u00f0ir ......................................................................................................................71.947 57.762 Rekstrarv\u00f6rubirg\u00f0ir ............................................................................................................6.910 7.565 Birg\u00f0ir samtals ...................................................................................................................78.857 65.327 19.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__67": {
"value": "20. Eigi\u00f0 f\u00e9(i) Hlutaf\u00e9Heildarhlutaf\u00e9 f\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess er 1.956 millj. kr. \u00ed \u00e1rslok. F\u00e9lagi\u00f0 \u00e1 eigin hlutabr\u00e9f a\u00f0nafnver\u00f0i 31 millj. kr. sem f\u00e6r\u00f0 eru til l\u00e6kkunar \u00e1 eigin f\u00e9. \u00datistandandi hlutir \u00ed \u00e1rslok eru 1.925 millj. kr. og eru \u00feeirallir greiddir. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed m\u00f3\u00f0urf\u00e9laginu. Eigendur hluta \u00ed f\u00e9laginu eiga r\u00e9tt til ar\u00f0s\u00ed hlutfalli vi\u00f0 eign s\u00edna vi\u00f0 ar\u00f0s\u00fathlutun.(ii) Yfirver\u00f0sreikningur hlutafj\u00e1rYfirver\u00f0sreikningur hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r sem f\u00e9lagi\u00f0hefur selt. (iii) L\u00f6gbundinn varasj\u00f3\u00f0urF\u00e9laginu er skylt a\u00f0 leggja minnst t\u00edu pr\u00f3sent \u00feess hagna\u00f0ar, sem ekki fer til \u00feess a\u00f0 jafna hugsanlegt tap fyrri \u00e1rauns hann nemur t\u00edu pr\u00f3sent hlutafj\u00e1rins. \u00deegar \u00fev\u00ed marki hefur veri\u00f0 n\u00e1\u00f0 skulu framl\u00f6g vera minnst fimm pr\u00f3sent\u00fear til sj\u00f3\u00f0urinn nemur einum fj\u00f3r\u00f0a hluta hlutafj\u00e1rins. Heimilt er a\u00f0 nota varasj\u00f3\u00f0 til a\u00f0 jafna tap sem ekki er unnta\u00f0 jafna me\u00f0 f\u00e6rslu \u00far \u00f6\u00f0rum sj\u00f3\u00f0um. \u00deegar varasj\u00f3\u00f0ur nemur meiru en einum fj\u00f3r\u00f0a hluta hlutafj\u00e1rins er heimilta\u00f0 nota fj\u00e1rh\u00e6\u00f0 \u00fe\u00e1 sem umfram er til \u00feess a\u00f0 h\u00e6kka hlutaf\u00e9\u00f0 e\u00f0a, s\u00e9 fyrirm\u00e6la 53. gr. laga nr. 2/1995 umhlutaf\u00e9l\u00f6g g\u00e6tt, til annarra \u00fearfa. L\u00f6gbundinn varasj\u00f3\u00f0ur er me\u00f0talinn \u00ed yfirver\u00f0sreikningi hlutafj\u00e1r.(iv) \u00de\u00fd\u00f0ingarmunur\u00c1 \u00fe\u00fd\u00f0ingarmun er f\u00e6r\u00f0ur allur gengismunur sem ver\u00f0ur til vegna umreiknings reikningsskila erlendra d\u00f3ttur- oghlutdeildarf\u00e9laga sem eru a\u00f0skiljanlegur hluti af rekstri f\u00e9lagsins.(v) Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9Samkv\u00e6mt 41. gr. \u00e1rsreikningalaga ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed rekstri d\u00f3tturf\u00e9laga umfram \u00fev\u00ed sem nemurm\u00f3tteknum ar\u00f0i e\u00f0a \u00feeim ar\u00f0i sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta \u00e1 bundinn reikning me\u00f0al eigin fj\u00e1r. \u00c1 anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 eru einnig f\u00e6r\u00f0ar \u00e1h\u00e6ttuvarnir vegna vaxta af langt\u00edmaskuldum samst\u00e6\u00f0unnar. Anna\u00f0 bundi\u00f0 eigi\u00f0 f\u00e9 greinist \u00feannig:\u00c1h\u00e6ttuvarnir Gangvir\u00f0is- Bundinnvegna langt\u00edma- breyting hlutdeildar-skulda eignarhluta reikningur SamtalsSta\u00f0a 1.1. 2025 ..................................................................2 (490) 74.909 74.421 Breyting \u00e1 \u00e1rinu ...................................................................60 (728) 13.903 13.235 Sta\u00f0a 31.12.2025 ...............................................................62 (1.218) 88.812 87.656 (vi) Ar\u00f0urA\u00f0alfundur sam\u00feykkti till\u00f6gu stj\u00f3rnar um a\u00f0 greiddur yr\u00f0i 1,5 kr. ar\u00f0ur af hverjum hlut \u00fatistandandi hlutafj\u00e1r \u00e1 \u00e1rinu2025 vegna rekstrar\u00e1rsins 2024, og voru 2.888 millj. kr. (19,8 millj. evra) greiddar \u00ed ar\u00f0 til hluthafa \u00ed apr\u00edl 2025.Stj\u00f3rn f\u00e9lagsins leggur til a\u00f0 \u00e1 \u00e1rinu 2026 ver\u00f0i vegna rekstrar\u00e1rsins 2025 greiddur 2,1 kr. ar\u00f0ur af hverjum hlut\u00fatistandandi hlutafj\u00e1r til hluthafa, \u00ed samr\u00e6mi vi\u00f0 ar\u00f0grei\u00f0slustefnu f\u00e9lagsins, e\u00f0a 4.043 millj. kr. (um 27,5 millj. evra\u00e1 lokagengi \u00e1rsins 2025). Ar\u00f0grei\u00f0slan samsvarar 2,9% af marka\u00f0svir\u00f0i hlutafj\u00e1r \u00ed lok \u00e1rs 2025. Tillaga umgrei\u00f0slu ar\u00f0s \u00fearf sam\u00feykki a\u00f0alfundar.Greiddur ar\u00f0ur \u00e1 hlut hefur veri\u00f0 me\u00f0 eftirfarandi h\u00e6tti:2025 2024Greiddur ar\u00f0ur \u00e1 hlut (ISK) ................................................................................................1,50 2,00",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__64": {
"value": "17. A\u00f0rar fj\u00e1rfestingar2025 2024A\u00f0rar fj\u00e1rfestingar greinast \u00feannig:Eignarhlutar \u00ed skr\u00e1\u00f0um f\u00e9l\u00f6gum \u00e1 gangvir\u00f0i ......................................................................11.564 12.291 Eignarhlutir \u00ed \u00f6\u00f0rum f\u00e9l\u00f6gum ..............................................................................................3.909 1.942 Langt\u00edmakr\u00f6fur ...................................................................................................................1.351 1.455 A\u00f0rar fj\u00e1rfestingar samtals .................................................................................................16.824 15.688",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentsOtherThanInvestmentsAccountedForUsingEquityMethodExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__68-1": {
"value": "(vi) Ar\u00f0urA\u00f0alfundur sam\u00feykkti till\u00f6gu stj\u00f3rnar um a\u00f0 greiddur yr\u00f0i 1,5 kr. ar\u00f0ur af hverjum hlut \u00fatistandandi hlutafj\u00e1r \u00e1 \u00e1rinu2025 vegna rekstrar\u00e1rsins 2024, og voru 2.888 millj. kr. (19,8 millj. evra) greiddar \u00ed ar\u00f0 til hluthafa \u00ed apr\u00edl 2025.Stj\u00f3rn f\u00e9lagsins leggur til a\u00f0 \u00e1 \u00e1rinu 2026 ver\u00f0i vegna rekstrar\u00e1rsins 2025 greiddur 2,1 kr. ar\u00f0ur af hverjum hlut\u00fatistandandi hlutafj\u00e1r til hluthafa, \u00ed samr\u00e6mi vi\u00f0 ar\u00f0grei\u00f0slustefnu f\u00e9lagsins, e\u00f0a 4.043 millj. kr. (um 27,5 millj. evra\u00e1 lokagengi \u00e1rsins 2025). Ar\u00f0grei\u00f0slan samsvarar 2,9% af marka\u00f0svir\u00f0i hlutafj\u00e1r \u00ed lok \u00e1rs 2025. Tillaga umgrei\u00f0slu ar\u00f0s \u00fearf sam\u00feykki a\u00f0alfundar.Greiddur ar\u00f0ur \u00e1 hlut hefur veri\u00f0 me\u00f0 eftirfarandi h\u00e6tti:2025 2024Greiddur ar\u00f0ur \u00e1 hlut (ISK) ................................................................................................1,50 2,0031. Eiginfj\u00e1rst\u00fdring\u00dea\u00f0 er stefna stj\u00f3rnar f\u00e9lagsins a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00edframt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar. Langt\u00edmamarkmi\u00f0 stj\u00f3rnar f\u00e9lagsins er a\u00f0 grei\u00f0a helming hagna\u00f0ar \u00fat \u00ed ar\u00f0.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__71": {
"value": "21. Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut er mi\u00f0a\u00f0ur vi\u00f0 hagna\u00f0 \u00e1rsins og vegins me\u00f0altals virks hlutafj\u00e1r \u00e1 \u00e1rinu og s\u00fdnir hverhagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut, \u00fear semf\u00e9lagi\u00f0 hefur ekki gert kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn og ekki teki\u00f0 l\u00e1n sem eru breytanleg \u00ed hlutaf\u00e9.Grunnhagna\u00f0ur og \u00feynntur hagna\u00f0ur \u00e1 hlutHagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu .....................................................................60.001 40.515 Vegi\u00f0 me\u00f0altal hlutabr\u00e9faVegi\u00f0 me\u00f0altal \u00fatistandandi hluta s\u00ed\u00f0ustu 12 m\u00e1nu\u00f0i (\u00fe\u00fasund ISK) ................................1.925.447 1.925.447 Hagna\u00f0ur \u00e1 \u00fatistandandi hlut .............................................................................................0,031 0,021",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__72": {
"value": "22. Vaxtaberandi skuldir\u00cd \u00feessari sk\u00fdringu eru uppl\u00fdsingar um samningsbundin \u00e1kv\u00e6\u00f0i vaxtaberandi skulda samst\u00e6\u00f0unnar, sem f\u00e6r\u00f0ar eru\u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. Uppl\u00fdsingar um lausafj\u00e1r\u00e1h\u00e6ttu og marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 finna \u00ed sk\u00fdringum 27-28. 2025 2024Langt\u00edmaskuldirLangt\u00edmaskuldir me\u00f0 ve\u00f0i ..................................................................................................311.243 354.073 Skuldabr\u00e9fa\u00fatg\u00e1fa ..............................................................................................................33.604 32.688 Leiguskuld ..........................................................................................................................1.247 1.352 N\u00e6sta \u00e1rs afborganir .........................................................................................................(151.914) (62.549)Vaxtaberandi langt\u00edmaskuldir samtals ...............................................................................194.180 325.564 Skammt\u00edmaskuldirN\u00e6sta \u00e1rs afborganir .........................................................................................................151.914 62.549 Skammt\u00edmal\u00e1nal\u00ednur ..........................................................................................................14.170 13.486 Vaxtaberandi skammt\u00edmaskuldir samtals ..........................................................................166.084 76.035 Vaxtaberandi skuldir samtals .............................................................................................360.264 401.599 Skilm\u00e1lar vaxtaberandi langt\u00edmaskulda 2025 2024GjalddagarEftirst\u00f6\u00f0varSkuldir \u00ed EUR ..............................................................................................2026-2030 344.048 385.629 Skuldir \u00ed JPY ...............................................................................................2026-2030 2.046 2.484 N\u00e6sta \u00e1rs afborganir ..................................................................................(151.914) (62.549)194.180 325.564 Afborganir langt\u00edmal\u00e1na greinast \u00feannig \u00e1 n\u00e6stu \u00e1r:\u00c1ri\u00f0 2025 ............................................................................................................................- 62.549 \u00c1ri\u00f0 2026 ............................................................................................................................151.914 133.416 \u00c1ri\u00f0 2027 ............................................................................................................................9.389 9.265 \u00c1ri\u00f0 2028 ............................................................................................................................181.077 180.946 \u00c1ri\u00f0 2029 ............................................................................................................................579 664 \u00c1ri\u00f0 2030 ............................................................................................................................2.275 1.273 S\u00ed\u00f0ar ...................................................................................................................................860 - Vaxtaberandi langt\u00edmaskuldir samtals, \u00fe.m.t. n\u00e6sta \u00e1rs afborgun .................................346.094 388.113 Breyting vaxtaberandi skulda greinist \u00feannig:Vaxtaberandi langt\u00edmaskuldir \u00ed upphafi \u00e1rs .......................................................................388.113 351.778 Tekin langt\u00edmal\u00e1n ...............................................................................................................2.533 48.826 Afborganir langt\u00edmal\u00e1na .....................................................................................................(45.188) (12.445)Gengismunur .....................................................................................................................636 (46)Vaxtaberandi langt\u00edmaskuldir \u00ed lok \u00e1rs ...............................................................................346.094 388.113",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__69": {
"value": "1.5",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f0__s10__7__70": {
"value": "2.0",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DividendsRecognisedAsDistributionsToOwnersPerShare",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:EUR/xbrli:shares"
}
},
"f0__s10__6__74": {
"value": "24. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig:Vi\u00f0skiptaskuldir .................................................................................................................23.683 16.751 A\u00f0rar skammt\u00edmaskuldir ....................................................................................................6.174 6.863 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir samtals .......................................................29.857 23.614 \u00c1h\u00e6ttust\u00fdring",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__75-1": {
"value": "25. YfirlitEftirfarandi \u00e1h\u00e6ttu\u00fe\u00e6ttir fylgja fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar:L\u00e1ns\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6ttaLoftslags\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu\u00fe\u00e6tti, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar vi\u00f0 a\u00f0 metaog st\u00fdra \u00e1h\u00e6ttunni, auk uppl\u00fdsinga um eiginfj\u00e1rst\u00fdringu hennar. A\u00f0 auki eru veittar t\u00f6lulegar uppl\u00fdsingar v\u00ed\u00f0a \u00ed\u00e1rsreikningnum.Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva, skilgreina og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setjavi\u00f0mi\u00f0 um \u00e1h\u00e6ttut\u00f6ku og hafa eftirlit me\u00f0 henni. A\u00f0fer\u00f0ir vi\u00f0 \u00e1h\u00e6ttust\u00fdringu eru yfirfarnar reglulega til a\u00f0endurspegla breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um og starfsemi samst\u00e6\u00f0unnar. Me\u00f0 reglulegu samr\u00e1\u00f0i ogverklagsreglum stefnir samst\u00e6\u00f0an a\u00f0 \u00f6gu\u00f0u eftirliti, \u00fear sem allir starfsmenn eru me\u00f0vita\u00f0ir um hlutverk sitt ogskyldur.Stj\u00f3rn m\u00f3\u00f0urf\u00e9lagsins hefur eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Stj\u00f3rnin hefur fali\u00f0 forstj\u00f3ra m\u00f3\u00f0urf\u00e9lagsinsumsj\u00f3n me\u00f0 daglegri \u00e1h\u00e6ttust\u00fdringu f\u00e9lagsins.29. Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er h\u00e6ttan \u00e1 beinu e\u00f0a \u00f3beinu tapi sem getur or\u00f0i\u00f0 vegna fj\u00f6lda \u00fe\u00e1tta \u00ed starfsemi samst\u00e6\u00f0unnar.Me\u00f0al \u00e1h\u00e6ttu\u00fe\u00e1tta er vinna starfsmanna samst\u00e6\u00f0unnar, t\u00e6kni og skipulag sem beitt er, og ytri \u00fe\u00e6ttir a\u00f0rir en l\u00e1ns-,marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6tta. Rekstrar\u00e1h\u00e6tta myndast vi\u00f0 alla starfsemi samst\u00e6\u00f0unnar.Hluti af rekstrar\u00e1h\u00e6ttu \u00edslenskra sj\u00e1var\u00fatvegsfyrirt\u00e6kja er s\u00fa \u00e1h\u00e6tta, a\u00f0 stj\u00f3rnv\u00f6ld breyti leikreglum \u00ed sj\u00e1var\u00fatvegime\u00f0 \u00feeim h\u00e6tti a\u00f0 starfsemi samst\u00e6\u00f0unnar ver\u00f0i \u00f3hagkv\u00e6mari en ella.Samst\u00e6\u00f0an b\u00fdr vi\u00f0 \u00e1h\u00e6ttu vegna n\u00e1tt\u00farusveiflna. Vei\u00f0ar og vinnsla \u00e1 fiski eru me\u00f0al annars h\u00e1\u00f0ar vexti ogvi\u00f0gangi fiskistofna vi\u00f0 landi\u00f0. Breytingar \u00e1 n\u00e1tt\u00farufari og a\u00f0st\u00e6\u00f0um \u00ed hafinu geta valdi\u00f0 minnkun vei\u00f0istofna,breyttri samsetningu \u00feeirra og samdr\u00e6tti \u00ed afla samst\u00e6\u00f0unnar og \u00feannig haft bein \u00e1hrif \u00e1 fj\u00e1rhagslega afkomuhennar.Samst\u00e6\u00f0an leitast vi\u00f0 a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap og til a\u00f0 verndaor\u00f0st\u00edr hennar.Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu er me\u00f0al annars komi\u00f0 \u00e1 st\u00fdringu \u00e1 vei\u00f0um og vinnslu afla. Einnig vi\u00f0eigandia\u00f0skilna\u00f0i starfa, eftirliti me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g. Starfsmenn eru \u00fej\u00e1lfa\u00f0ir, verkferlar skipulag\u00f0ir og skr\u00e1\u00f0irog keyptar tryggingar \u00feegar vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__76": {
"value": "26. 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\u00e1lagerningi geturekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar. L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar er einkum vegna langt\u00edmakrafna ogvi\u00f0skiptakrafna.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6furL\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Um 44% (2024:42%) af tekjum samst\u00e6\u00f0unnar eru vegna s\u00f6lu \u00e1 v\u00f6rum til fimm st\u00e6rstu vi\u00f0skiptamanna hennar.Stj\u00f3rnendur fylgjast me\u00f0 innheimtu vi\u00f0skiptakrafna \u00e1 reglubundinn h\u00e1tt. Stj\u00f3rnendur meta innheimtanleikakrafnanna og eru kr\u00f6furnar f\u00e6r\u00f0ar ni\u00f0ur ef l\u00edklegt er tali\u00f0 a\u00f0 \u00fe\u00e6r muni ekki innheimtast.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna, annarra krafna og fj\u00e1rfestinga.Aldursgreining vi\u00f0skiptakrafna er yfirfarin og myndu\u00f0 ni\u00f0urf\u00e6rsla vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar \u00feeirra.Ni\u00f0urf\u00e6rslan er reiknu\u00f0 hlutfallslega mi\u00f0a\u00f0 vi\u00f0 aldur vi\u00f0skiptakrafna. Lagt er mat \u00e1 \u00e1h\u00e6ttukr\u00f6fur og ef \u00e1st\u00e6\u00f0a \u00feykirtil er f\u00e6r\u00f0 s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla. Reikningsskilaa\u00f0fer\u00f0ir fyrir vir\u00f0isr\u00fdrnun fj\u00e1reigna er a\u00f0 finna \u00ed sk\u00fdringu 3n(i). N\u00e1naril\u00fdsingu \u00e1 ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna m\u00e1 finna ne\u00f0ar \u00ed \u00feessari sk\u00fdringu. Samst\u00e6\u00f0an f\u00e6rir ekki ni\u00f0urf\u00e6rslu vegnalangt\u00edmakrafna sem taldar eru nema \u00f3verulegum fj\u00e1rh\u00e6\u00f0um og kr\u00f6fum \u00e1 tengda a\u00f0ila \u00fear sem \u00fatl\u00e1na\u00e1h\u00e6tta er talinl\u00edtil og \u00e1\u00e6tlu\u00f0 ni\u00f0urf\u00e6rsla myndi ver\u00f0a \u00f3veruleg.\u00c1byrg\u00f0irM\u00f3\u00f0urf\u00e9lagi\u00f0 hefur gengist \u00ed \u00e1byrg\u00f0ir fyrir \u00ferj\u00fa d\u00f3tturf\u00e9l\u00f6g s\u00edn. \u00c1byrg\u00f0irnar eru vegna Icelandic Japan KK, S\u00f3lborguehf. og Vignis G. J\u00f3nssonar ehf., samtals a\u00f0 fj\u00e1rh\u00e6\u00f0 61.897 \u00fe\u00fas. evrur \u00ed \u00e1rslok.M\u00f6gulegt tap vegna l\u00e1ns\u00e1h\u00e6ttuMesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00ed \u00e1rslok:2025 2024Langt\u00edmakr\u00f6fur \u00e1 tengda a\u00f0ila ...........................................................................................0 6.567 A\u00f0rar fj\u00e1rfestingar ..............................................................................................................16.824 15.688 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur .......................................................................35.323 31.740 Kr\u00f6fur \u00e1 tengda a\u00f0ila .........................................................................................................14.595 25.803 Handb\u00e6rt f\u00e9 .......................................................................................................................71.467 52.135 138.209 131.933 Mesta m\u00f6gulega tap samst\u00e6\u00f0unnar \u00e1 vi\u00f0skiptakr\u00f6fum skiptist me\u00f0 eftirfarandi h\u00e6tti eftir landsv\u00e6\u00f0um:2025 2024Evr\u00f3pa ...............................................................................................................................17.798 15.215 As\u00eda ....................................................................................................................................12.700 11.773 Amer\u00edka ..............................................................................................................................1.739 1.564 32.237 28.552 Vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafnaSamst\u00e6\u00f0an metur ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna \u00fat fr\u00e1 l\u00edkum \u00e1 \u00fev\u00ed a\u00f0 vanefndir ver\u00f0i einhvern t\u00edmann \u00e1 l\u00edft\u00edmavi\u00f0skiptakrafnanna. Vi\u00f0skiptakr\u00f6fum er skipt \u00ed aldursflokka og ni\u00f0urf\u00e6rsla \u00e1\u00e6tlu\u00f0 fyrir hvern aldursflokk sem byggir\u00e1 reynslu fyrri \u00e1ra, mati stj\u00f3rnenda og framt\u00ed\u00f0arhorfum \u00ed efnahagsumhverfi vi\u00f0skiptavina. \u00dea\u00f0 er \u00e1lit stj\u00f3rnendasamst\u00e6\u00f0unnar a\u00f0 b\u00f3kf\u00e6rt ver\u00f0 vi\u00f0skiptakrafna og annarra skammt\u00edmakrafna endurspegli gangvir\u00f0i \u00feeirra. Samst\u00e6\u00f0an \u00e1l\u00edtur a\u00f0 hlutl\u00e6gar v\u00edsbendingar um vir\u00f0isr\u00fdrnun krafna s\u00e9u til sta\u00f0ar ef uppl\u00fdsingar innansamst\u00e6\u00f0unnar e\u00f0a fr\u00e1 utana\u00f0komandi a\u00f0ilum benda til \u00feess a\u00f0 skuldari s\u00e9 \u00ed grei\u00f0sluerfi\u00f0leikum e\u00f0a ef krafa erkomin meira en 90 daga framyfir gjalddaga.Vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafnaAldur vi\u00f0skiptakrafna var eftirfarandi \u00ed \u00e1rslok:Nafnver\u00f0 kr\u00f6fuNi\u00f0urf\u00e6rsla2025 2024 2025 2024\u00d3gjaldfalli\u00f0 ..........................................................................27.535 22.861 Gjaldfalli\u00f0 innan 30 daga ....................................................3.379 4.968 168 Gjaldfalli\u00f0 fyrir 31-120 d\u00f6gum ............................................791 116 318 96 Gjaldfalli\u00f0 fyrir meira en 120 d\u00f6gum ..................................532 606 532 606 32.237 28.551 850 870 Vir\u00f0isr\u00fdrnun vi\u00f0skiptakrafna greinist \u00feannig:Sta\u00f0a 1.1. ...........................................................................................................................870 832 Breyting vir\u00f0isr\u00fdrnunar \u00e1 \u00e1rinu ...........................................................................................24 35 F\u00e6rt \u00fat \u00e1 \u00e1rinu ....................................................................................................................(24) (35)Gengismunur .....................................................................................................................(20) 38 Sta\u00f0a 31.12. .......................................................................................................................850 870",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__77": {
"value": "27. Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6rgjaldfalla. Markmi\u00f0 samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf n\u00e6gt laust f\u00e9 til a\u00f0m\u00e6ta skuldbindingum s\u00ednum eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0spor samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an hefur sami\u00f0 um yfirdr\u00e1ttarheimildir og hefur a\u00f0gang a\u00f0 l\u00e1nal\u00ednum hj\u00e1 vi\u00f0skiptab\u00f6nkum. \u00d3n\u00fdttarheimildir n\u00e1mu 35.000 \u00fe\u00fas. evrum \u00ed \u00e1rslok. Samningsbundnar afborganir af fj\u00e1rskuldum, sem ekki eru aflei\u00f0ur, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum,greinast \u00feannig:B\u00f3kf\u00e6rt Umsami\u00f0 Innan 1-2 2-5 Meiraver\u00f0 sj\u00f3\u00f0streymi 1 \u00e1rs \u00e1rs \u00e1r en 5 \u00e1r2025Ve\u00f0trygg\u00f0 l\u00e1n ...........................312.626 337.395 130.766 198.809 7.027 793 Skuldabr\u00e9fa\u00fatg\u00e1fa ....................33.467 33.983 33.983 Skammt\u00edmaskuldir ...................14.170 14.170 14.170 360.263 385.548 178.919 198.809 7.027 793 2024Ve\u00f0trygg\u00f0 l\u00e1n ...........................354.073 402.958 81.082 134.757 185.818 1.301 Skuldabr\u00e9fa\u00fatg\u00e1fa ....................32.688 33.940 626 33.314 Skammt\u00edmaskuldir ...................13.486 13.486 13.486 400.247 450.384 95.194 168.071 185.818 1.301",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__78": {
"value": "28. Marka\u00f0s\u00e1h\u00e6ttaGjaldmi\u00f0la\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la, v\u00f6xtum og gengi hlutabr\u00e9fahafi \u00e1hrif \u00e1 afkomu samst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. Markmi\u00f0 me\u00f0 st\u00fdringugjaldmi\u00f0la\u00e1h\u00e6ttu er a\u00f0 takmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk, jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur.Samst\u00e6\u00f0an b\u00fdr vi\u00f0 gengis\u00e1h\u00e6ttu vegna s\u00f6lu afur\u00f0a og l\u00e1nt\u00f6ku \u00ed \u00f6\u00f0rum gjaldmi\u00f0lum en starfsr\u00e6kslugjaldmi\u00f0lieinstakra samst\u00e6\u00f0uf\u00e9laga. Helstu gjaldmi\u00f0lar sem skapa gengis\u00e1h\u00e6ttu eru \u00edslensk kr\u00f3na (ISK), breskt pund(GBP), jap\u00f6nsk jen (JPY) og bandar\u00edskur dollar (USD).Stj\u00f3rn f\u00e9lagsins hefur sett s\u00e9r stefnu um \u00e1h\u00e6ttust\u00fdringu sem hefur \u00fea\u00f0 a\u00f0 meginmarkmi\u00f0i a\u00f0 l\u00e1gmarka gengis- ogvaxta\u00e1h\u00e6ttu og leitast \u00feannig vi\u00f0 a\u00f0 for\u00f0ast neikv\u00e6\u00f0 \u00e1hrif gengissveiflna og stu\u00f0la a\u00f0 st\u00f6\u00f0ugleika \u00ed rekstri.L\u00e1ntaka samst\u00e6\u00f0unnar \u00ed erlendum gjaldmi\u00f0lum myndar gengis\u00e1h\u00e6ttu sem a\u00f0 hluta til er varin me\u00f0 sj\u00f3\u00f0streymisamst\u00e6\u00f0unnar.Gjaldmi\u00f0laskiptasamningar eru nota\u00f0ir til a\u00f0 verjast gengis\u00e1h\u00e6ttu a\u00f0 hluta. \u00cd \u00e1rslok voru samningar a\u00f0 fj\u00e1rh\u00e6\u00f0 534\u00fe\u00fas. evrur \u00fatistandandi.\u00c1h\u00e6tta samst\u00e6\u00f0unnar vegna erlendra gjaldmi\u00f0la var sem h\u00e9r segir:A\u00f0rar USD JPY GBP ISK myntir2025Vi\u00f0skiptakr\u00f6fur ..............................................10.548 4.594 7.321 1.537 4.072 Handb\u00e6rt f\u00e9 ..................................................26.563 2.548 467 1.218 26.198 Skuldir vi\u00f0 l\u00e1nastofnanir ............................... (1.829)Vi\u00f0skiptaskuldir .............................................(10.635) (2.147) (140) (14.575) (274)\u00c1h\u00e6tta \u00ed efnahagsreikningi ..........................26.476 3.166 7.648 (11.820) 29.996 2024Vi\u00f0skiptakr\u00f6fur ..............................................11.775 4.906 4.852 1.140 139 Handb\u00e6rt f\u00e9 ..................................................10.556 3.947 2.426 3.442 15.029 Skuldir vi\u00f0 l\u00e1nastofnanir ............................... (2.267) Vi\u00f0skiptaskuldir .............................................(5.894) (1.056) (12.959) (481)\u00c1h\u00e6tta \u00ed efnahagsreikningi ..........................16.437 5.530 7.278 (8.377) 14.687 N\u00e6mnigreining10% styrking evru gagnvart eftirt\u00f6ldum gjaldmi\u00f0lum 31. desember mundi hafa l\u00e6kka\u00f0 afkomu samst\u00e6\u00f0unnar fyrirtekjuskatt um eftirfarandi fj\u00e1rh\u00e6\u00f0ir. Greiningin byggir \u00e1 a\u00f0 allar a\u00f0rar breytur, s\u00e9rstaklega vextir, haldist \u00f3breyttar. 2025 2024USD ....................................................................................................................................(2.407) (1.494)JPY .....................................................................................................................................(288) (503)GBP ....................................................................................................................................(695) (662)ISK ......................................................................................................................................1.075 762 A\u00f0rar myntir ........................................................................................................................(2.727) (1.335)(5.042) (3.232)Gengi helstu gjaldmi\u00f0la \u00e1 \u00e1rinu gagnvart evru var sem h\u00e9r segir:Me\u00f0algengi\u00c1rslokagengi2025 2024 2025 2024USD ....................................................................................0,887 0,923 0,851 0,960 JPY .....................................................................................0,006 0,006 0,005 0,006 GBP ....................................................................................1,168 1,181 1,148 1,204 ISK ......................................................................................0,007 0,007 0,007 0,007 Vaxta\u00e1h\u00e6ttaL\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru allar me\u00f0 breytilegum v\u00f6xtum. Vaxtaskiptasamningar eru nota\u00f0ir til a\u00f0 verjastvaxta\u00e1h\u00e6ttu a\u00f0 hluta. Vaxtaberandi fj\u00e1rm\u00e1lagerningar samst\u00e6\u00f0unnar \u00ed \u00e1rslok greinast \u00feannig:2025 2024Fj\u00e1rskuldir me\u00f0 breytilega vexti .........................................................................................326.297 368.911 Fj\u00e1rskuldir me\u00f0 fasta vexti .................................................................................................33.967 32.688 360.264 401.599 Breyting \u00e1 v\u00f6xtum \u00e1 uppgj\u00f6rsdegi um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu um 3.263 \u00fe\u00fas. evra. (2024: 3.689\u00fe\u00fas. evra) fyrir tekjuskatt. \u00datreikningurinn mi\u00f0ast vi\u00f0 rekstrar\u00e1hrif \u00e1 \u00e1rsgrundvelli. \u00deessi greining byggir \u00e1 \u00fev\u00ed a\u00f0allar a\u00f0rar breytur, s\u00e9rstaklega gengi erlendra gjaldmi\u00f0la, haldist \u00f3breyttar. Greiningin er unnin me\u00f0 sama h\u00e6tti og\u00e1ri\u00f0 2024.\u00d6nnur marka\u00f0sver\u00f0s\u00e1h\u00e6tta\u00d6nnur marka\u00f0sver\u00f0s\u00e1h\u00e6tta er takm\u00f6rku\u00f0, \u00fear sem fj\u00e1rfestingar \u00ed skuldabr\u00e9fum og eignarhlutum eru \u00f3verulegurhluti af starfsemi samst\u00e6\u00f0unnar. Gangvir\u00f0i\u00d3verulegur munur er \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1reigna og fj\u00e1rskulda.\u00c1h\u00e6ttuvarnarreikningsskilSamst\u00e6\u00f0an skilgreinir vaxtaskiptasamninga sem sj\u00f3\u00f0streymisvarnir vegna vaxta\u00e1h\u00e6ttu. \u00cd upphafi\u00e1h\u00e6ttuvarnarsambands skjalar samst\u00e6\u00f0an \u00e1h\u00e6ttuvarnarsambandi\u00f0 milli \u00e1h\u00e6ttuvarnar og \u00e1h\u00e6ttuvar\u00f0a li\u00f0arins,\u00e1samt markmi\u00f0um me\u00f0 \u00e1h\u00e6ttust\u00fdringu. Samst\u00e6\u00f0an metur og skjalar auk \u00feess skilvirkni \u00e1h\u00e6ttuvarnarsambandinsme\u00f0 tilliti til krafna IFRS 9, b\u00e6\u00f0i \u00ed upphafi \u00e1h\u00e6ttuvarnarsambands og \u00e1 s\u00ed\u00f0ari reikningsskilad\u00f6gum.Ef \u00e1h\u00e6ttuvarnarsamband uppfyllir ekki lengur kr\u00f6fur um skilvirkni h\u00e6ttir samst\u00e6\u00f0an beitingu\u00e1h\u00e6ttuvarnarreikingsskila fr\u00e1 \u00feeim t\u00edma. Upps\u00f6fnu\u00f0 sta\u00f0a vegna \u00e1h\u00e6ttuvarna \u00e1 eigi\u00f0 f\u00e9 er \u00fe\u00e1 umflokku\u00f0 \u00edrekstrarreikning.S\u00e1 hluti gangvir\u00f0isbreytingar \u00e1h\u00e6ttuvarna sem er skilvirkur \u00ed \u00e1h\u00e6ttuvarnarsambandinu er f\u00e6r\u00f0ur yfir a\u00f0raheildarafkomu \u00ed rekstrarreikningi. \u00d6ll \u00f3skilvirkni \u00ed \u00e1h\u00e6ttuvarnarsambandinu er f\u00e6r\u00f0 strax \u00ed rekstrarreikning.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__82": {
"value": "32. Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaHlutdeildarf\u00e9l\u00f6g (sk\u00fdring 15), hluthafar me\u00f0 veruleg \u00e1hrif, f\u00e9l\u00f6g \u00ed \u00feeirra eigu, stj\u00f3rnarmenn og stj\u00f3rnendur \u00e1samtm\u00f6kum \u00feeirra og \u00f3fj\u00e1rr\u00e1\u00f0a b\u00f6rnum teljast vera tengdir a\u00f0ilar samst\u00e6\u00f0unnar. Vi\u00f0skipti milli samst\u00e6\u00f0uf\u00e9laga erufelld ni\u00f0ur vi\u00f0 ger\u00f0 samst\u00e6\u00f0ureiknings.Vi\u00f0skipti vi\u00f0 stj\u00f3rnendurLaun og hlunnindi til stj\u00f3rnenda f\u00e9lagsins vegna starfa fyrir f\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni greinast \u00feannig:20252024Laun og M\u00f3tframlag Laun og M\u00f3tframlaghlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0Kristj\u00e1n \u00de. Dav\u00ed\u00f0sson, stj\u00f3rnarforma\u00f0ur ............................74 10 69 9Anna G. Sverrisd\u00f3ttir, stj\u00f3rnarma\u00f0ur ..................................73 0 58 0Hj\u00e1lmar Kristj\u00e1nsson, stj\u00f3rnarma\u00f0ur ..................................32 4 29 4Kristr\u00fan Heimisd\u00f3ttir, stj\u00f3rnarma\u00f0ur ...................................68 9 61 8Magn\u00fas G\u00fastafsson, stj\u00f3rnarma\u00f0ur ...................................47 0 47 0Gunnar \u00de\u00f3r \u00c1sgeirsson, nefndarma\u00f0ur .............................18 4 28 4Gu\u00f0mundur Kristj\u00e1nsson, forstj\u00f3ri ......................................434 80 392 72Lykilstj\u00f3rnendur * ................................................................1.427 180 1.333 161* Um er a\u00f0 r\u00e6\u00f0a tvo lykilstj\u00f3rnendur hj\u00e1 m\u00f3\u00f0urf\u00e9laginu (Framkv\u00e6mdastj\u00f3ra fj\u00e1rm\u00e1lasvi\u00f0s og Framkv\u00e6mdastj\u00f3ra n\u00fdsk\u00f6punar ogloftlagsm\u00e1la) og fj\u00f3ra framkv\u00e6mdastj\u00f3ra hj\u00e1 d\u00f3tturf\u00e9l\u00f6gum.Auk ofangreindra launagrei\u00f0slna til stj\u00f3rnarmanna keypti f\u00e9lagi\u00f0 r\u00e1\u00f0gj\u00f6f af f\u00e9lagi Kristj\u00e1ns \u00de. Dav\u00ed\u00f0ssonar,Vi\u00f0skipta\u00fer\u00f3un ehf. fyrir 100 \u00fe\u00fas. evrur. \u00cd \u00e1rslok 2025 er Gu\u00f0mundur Kristj\u00e1nsson forstj\u00f3ri f\u00e9lagsins eigandi allshlutafj\u00e1r \u00ed \u00datger\u00f0arf\u00e9lagi Reykjav\u00edkur hf. Hj\u00e1lmar Kristj\u00e1nsson stj\u00f3rnarma\u00f0ur \u00ed f\u00e9laginu er hluthafi \u00ed KG Fiskverkunehf. og Stekkjars\u00f6lum ehf. sem alls eiga 114,5 millj. hluta \u00ed f\u00e9laginu. F\u00e9lag \u00ed eigu Kristj\u00e1ns \u00de. Dav\u00ed\u00f0ssonarVi\u00f0skipta\u00fer\u00f3un ehf. \u00e1 39 \u00fe\u00fas. hluti \u00ed \u00e1rslok, auk \u00feess \u00e1 hann \u00f3beint hlutaf\u00e9 \u00ed gegnum eignarhald \u00e1 f\u00e9laginu ISDERehf. Magn\u00fas G\u00fastafsson stj\u00f3rnarma\u00f0ur \u00ed f\u00e9laginu \u00e1 hluti a\u00f0 nafnver\u00f0i 82 \u00fe\u00fas. kr. \u00ed \u00e1rslok.Vi\u00f0skipti vi\u00f0 tengda a\u00f0ilaHluthafi me\u00f0 veruleg \u00e1hrif \u00ed \u00e1rslok 2025 er \u00datger\u00f0arf\u00e9lag Reykjav\u00edkur hf. (\u00daR). Brim hf. hefur veitt einu tengduf\u00e9lagi, Arctic Prime Fisheries l\u00e1nveitingu (sj\u00e1 sk\u00fdringu 16). Auk \u00feessa \u00e1tti samst\u00e6\u00f0an \u00ed ne\u00f0angreindum vi\u00f0skiptumvi\u00f0 \u00daR og tengd f\u00e9l\u00f6g \u00e1 \u00e1rinu:2025 2024Vi\u00f0skipti vi\u00f0 hluthafaSala til \u00daR og tengdra f\u00e9laga .............................................................................................120 150 Innkaup fr\u00e1 \u00daR og tengdum f\u00e9l\u00f6gum ................................................................................19.728 22.464 Vaxtatekjur fr\u00e1 tengdu f\u00e9lagi ..............................................................................................1.436 2.052 Vi\u00f0skipti vi\u00f0 hlutdeildarf\u00e9l\u00f6gSala til hlutdeildarf\u00e9laga .....................................................................................................99.903 83.926 Innkaup fr\u00e1 hlutdeildarf\u00e9l\u00f6gum ..........................................................................................4.023 2.627 Vi\u00f0skipti samst\u00e6\u00f0unnar vi\u00f0 hluthafa voru eins og um vi\u00f0skipti \u00f3tengdra a\u00f0ila v\u00e6ri a\u00f0 r\u00e6\u00f0a. Sala Brims tilhlutdeildarf\u00e9laga er a\u00f0 st\u00e6rstum hluta til f\u00e9lagsins Iceland Pelagic ehf., en m\u00f3\u00f0urf\u00e9lagi\u00f0 \u00e1 33% eignarhlut \u00ed f\u00e9laginu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__83": {
"value": "33. D\u00f3tturf\u00e9l\u00f6g\u00cd \u00e1rslok voru d\u00f3tturf\u00e9l\u00f6g m\u00f3\u00f0urf\u00e9lagsins \u00ferett\u00e1n. D\u00f3tturf\u00e9l\u00f6g samst\u00e6\u00f0unnar eru eftirfarandi:Land StarfsemiBrei\u00f0in ehf ...........................................................................\u00cdslandEignarhaldsf\u00e9lag100%Fiskvinnnslan Kambur ehf ..................................................\u00cdslandFiskvinnsla100%Gj\u00f6rvi ehf. ...........................................................................\u00cdsland\u00dej\u00f3nustuf\u00e9lag100%Grandi Limitada ..................................................................S\u00edleEignarhaldsf\u00e9lag100%Grunnur ehf. .......................................................................\u00cdsland\u00datger\u00f0100%Icelandic Japan KK .............................................................JapanSala sj\u00e1varafur\u00f0a100%Icelandic Hong Kong Ltd. ...................................................Hong KongSala sj\u00e1varafur\u00f0a100%Icelandic China Trading Co. Ltd. ........................................K\u00ednaSala sj\u00e1varafur\u00f0a100%S-13 Holding ApS ...............................................................Danm\u00f6rkEignarhaldsf\u00e9lag100%Seafood Services ehf. ........................................................\u00cdsland \u00dej\u00f3nustuf\u00e9lagS\u00f3lborg ehf .........................................................................\u00cdsland\u00datger\u00f0 frystitogara100%Stapav\u00edk ehf. .......................................................................\u00cdsland\u00datger\u00f0100%Vignir G. J\u00f3nsson ehf. ........................................................\u00cdslandFramlei\u00f0sla og sala 100%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
},
"f0__s10__6__85": {
"value": "35.Sj\u00f3\u00f0streymisyfirlitVeltuf\u00e9 fr\u00e1 rekstri greinist \u00feannig:Hagna\u00f0ur \u00e1rsins .................................................................................................................60.001 40.515 Rekstrarli\u00f0ir sem hafa ekki \u00e1hrif \u00e1 fj\u00e1rstreymi:Afskriftir ..............................................................................................................................20.219 19.469 Gengismunur langt\u00edmal\u00e1na ................................................................................................ 416 S\u00f6luhagna\u00f0ur rekstrarfj\u00e1rmuna .........................................................................................(728) (3.400)\u00c1hrif hlutdeildarf\u00e9laga ........................................................................................................(17.017) (14.452)Tekjuskattur .......................................................................................................................10.562 5.595 Veltuf\u00e9 fr\u00e1 rekstri ................................................................................................................73.037 48.143",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
"language": "is",
"entity": "scheme:635400YXSJKSF3H3CB31",
"period": "2025-01-01T00:00:00/2026-01-01T00:00:00"
}
}
}
}