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"decimals": -3,
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"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
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}
},
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"decimals": -3,
"dimensions": {
"concept": "NOV:IncreaseDecreaseThroughProfitOfSubsidiariesInExcessOfDividendReceived",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
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"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
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"f1__s5__4__18": {
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"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
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},
"f1__s5__5__18": {
"value": "-80692000.0",
"decimals": -3,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:ISK"
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},
"f1__s5__6__18": {
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"concept": "ifrs-full:IncreaseDecreaseThroughTransferToStatutoryReserve",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
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}
},
"f1__s5__2__19": {
"value": "107596000.0",
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"dimensions": {
"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
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}
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"f1__s5__3__19": {
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"decimals": -3,
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"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:SharePremiumMember",
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}
},
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"decimals": -3,
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"concept": "ifrs-full:PurchaseOfTreasuryShares",
"entity": "scheme:64886J4FR973Q12HGS61",
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"entity": "scheme:64886J4FR973Q12HGS61",
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"entity": "scheme:64886J4FR973Q12HGS61",
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"period": "2025-01-01T00:00:00",
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"f1__s8__6__5": {
"value": "1. Reikningsskilaa\u00f0fer\u00f0ir1.1 F\u00e9lagi\u00f0Nova Kl\u00fabburinn hf. (\u201ef\u00e9lagi\u00f0\u201c) er skr\u00e1\u00f0 f\u00e9lag og me\u00f0 a\u00f0setur \u00e1 \u00cdslandi. Skrifstofur og h\u00f6fu\u00f0st\u00f6\u00f0var f\u00e9lagsins eru a\u00f0 L\u00e1gm\u00fala 9\u00ed Reykjav\u00edk. Samst\u00e6\u00f0u\u00e1rsreikningur \u00feessi samanstendur af \u00e1rsreikningi Nova Kl\u00fabbsins hf. og d\u00f3tturf\u00e9laga \u00feess, Nova hf. ogNL9 ehf., saman nefnt \u201esamst\u00e6\u00f0an\u201c. Nova hf. er \u00edslenskt fjarskiptaf\u00e9lag sem er \u00ed 100% eigu f\u00e9laga \u00ed samst\u00e6\u00f0u Nova kl\u00fabbsinshf. NL9 ehf. er 100% \u00ed eigu Nova Kl\u00fabbsins hf. og hefur \u00feann eina tilgang a\u00f0 eiga 2 hluti \u00ed Nova hf.Meginstarfsemi samst\u00e6\u00f0unnar er rekstur fjarskipta\u00fej\u00f3nustu og skyld starfsemi.\u00c1rsreikningurinn var sam\u00feykktur af stj\u00f3rn f\u00e9lagsins \u00feann 27. febr\u00faar 2025.1.2 Grundv\u00f6llur reikningsskila\u00c1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir afEvr\u00f3pusambandinu. \u00c1rsreikningurinn er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s a\u00f0 undanskildum leigueignum ogleiguskuldbindingum sem eru metnar \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0argrei\u00f0slna \u00ed samr\u00e6mi vi\u00f0 IFRS 16. \u00c1rsreikningurinn er birtur \u00ed \u00edslenskumkr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru n\u00e1munda\u00f0ar a\u00f0 n\u00e6sta \u00fe\u00fasundi nema anna\u00f0 s\u00e9 teki\u00f0 fram.Grundv\u00f6llur reikningsskilanna er s\u00e1 sami og \u00e1 fyrra \u00e1ri.1.3 Mikilv\u00e6g atri\u00f0i tengd matsli\u00f0umVi\u00f0 ger\u00f0 \u00e1rsreiknings ber stj\u00f3rnendum, \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la, a\u00f0 gefa s\u00e9r forsendur, \u00e1\u00e6tla og draga\u00e1lyktanir sem hafa \u00e1hrif \u00e1 eignir og skuldir \u00e1 uppgj\u00f6rsdegi, uppl\u00fdsingar \u00ed athugasemdum og tekjur og gj\u00f6ld. \u00deetta mat og\u00e1lyktanir tengdar \u00feeim er byggt \u00e1 reynslu og \u00fdmsum \u00f6\u00f0rum \u00fe\u00e1ttum sem taldir eru vi\u00f0eigandi og mynda grundv\u00f6ll \u00feeirra\u00e1kvar\u00f0ana sem teknar eru um b\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem ekki liggur fyrir me\u00f0 \u00f6\u00f0rum h\u00e6tti. Jafnvel \u00fe\u00f3tt \u00e1\u00e6tlanir s\u00e9usamkv\u00e6mt bestu vitund stj\u00f3rnenda getur raunvir\u00f0i \u00feeirra hluta sem \u00e1\u00e6tla\u00f0 er me\u00f0 \u00feessum h\u00e6tti reynst anna\u00f0 en ni\u00f0ursta\u00f0ansamkv\u00e6mt matinu. Uppl\u00fdsingar er var\u00f0a mikilv\u00e6gar \u00e1lyktanir og forsendur er a\u00f0 finna \u00ed sk\u00fdringum 1.9 og 7 er var\u00f0arvi\u00f0skiptavild, \u00ed sk\u00fdringum 1.5 og 10 er var\u00f0ar n\u00fdtingarr\u00e9tt leigueigna og leiguskuldbindingar. Breytingar \u00e1 matsli\u00f0um eru f\u00e6r\u00f0ar\u00e1 \u00fev\u00ed t\u00edmabili sem \u00feeim er breytt.1.4 Erlendir gjaldmi\u00f0larVi\u00f0 ger\u00f0 reikningsskila einstakra f\u00e9laga eru vi\u00f0skipti \u00ed \u00f6\u00f0rum gjaldmi\u00f0li en starfr\u00e6kslugjaldmi\u00f0li vi\u00f0komandi f\u00e9lags (erlendirgjaldmi\u00f0lar) f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 gengi vi\u00f0skiptadags. \u00c1 hverjum reikningsskiladegi eru peningalegar eignir og skuldir\u00ed erlendum gjaldmi\u00f0li umreikna\u00f0ar \u00e1 gengi \u00feess dags. \u00d3peningalegir li\u00f0ir sem f\u00e6r\u00f0ir eru \u00e1 gangvir\u00f0i og tilgreindir \u00ed erlendrimynt eru umreikna\u00f0ar \u00e1 gengi \u00feess dags sem gangvir\u00f0i \u00feeirra var \u00e1kvar\u00f0a\u00f0. \u00d3peningalegir li\u00f0ir sem f\u00e6r\u00f0ir eru \u00e1kostna\u00f0arver\u00f0i \u00ed erlendum gjaldmi\u00f0li eru ekki umreikna\u00f0ir \u00e1 n\u00fd. Gengismunur er f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00feegar hann fellur til.1.5 LeigusamningarSamst\u00e6\u00f0an f\u00e6rir leigueignir og -skuldir \u00ed samr\u00e6mi vi\u00f0 IFRS 16 fyrir leigusamninga. Samst\u00e6\u00f0an f\u00e6rir leigueignir og -skuldirfyrir leigusamninga sem tengjast skrifstofuh\u00fasn\u00e6\u00f0i, bifrei\u00f0um og a\u00f0st\u00f6\u00f0uleigusamningum um fjarskiptab\u00fana\u00f0. Leigueignir og -skuldir eru a\u00f0greindar \u00ed efnahagsreikningi f\u00e9lagsins. Leigueignir og -skuldir eru upphaflega f\u00e6r\u00f0ar til b\u00f3kar \u00e1 upphafsdegisamnings, sem n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna, a\u00f0 teknu tilliti til beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0skostna\u00f0ar vi\u00f0 a\u00f0 taka ni\u00f0ur og fjarl\u00e6gja eignina a\u00f0 loknum leigusamningi og a\u00f0 fr\u00e1dregnum leigu\u00edvilnunum sem f\u00e9lagi\u00f0 hefurfengi\u00f0.1.6 Innlausn tekna(i) FjarskiptiTekjur samanstanda \u00ed meginatri\u00f0um af fars\u00edma- og net\u00fej\u00f3nustu.\u00c1skriftartekjur eru tekjuf\u00e6r\u00f0ar \u00e1 vi\u00f0komandi \u00e1skriftart\u00edmabili en tekjur vegna notkunar eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem notkun \u00e1s\u00e9r sta\u00f0. Rekstrartekjur eru f\u00e6r\u00f0ar \u00ed samr\u00e6mi vi\u00f0 \u00fe\u00e1 \u00e1skriftarsamninga sem til sta\u00f0ar eru og afsl\u00e6ttir tengdir veltu og/e\u00f0anotkun f\u00e6r\u00f0ir til l\u00e6kkunar \u00e1 tekjum innan hvers \u00e1skriftart\u00edmabils.(ii) V\u00f6rusalaTekjur af v\u00f6rus\u00f6lu eru f\u00e6r\u00f0ar \u00feegar yfirr\u00e1\u00f0 v\u00f6ru hefur flust til kaupanda, en \u00fea\u00f0 er \u00feegar vi\u00f0skiptavinur hefur m\u00f3tteki\u00f0 v\u00f6runaog engar \u00f3uppfylltar skuldbindingar eru til sta\u00f0ar sem g\u00e6tu haft \u00e1hrif \u00e1 hvort vi\u00f0skiptavinur sam\u00feykkir v\u00f6runa.N\u00e1nari uppl\u00fdsingar var\u00f0andi s\u00f6lutekjur af samningum vi\u00f0 vi\u00f0skiptavini m\u00e1 sj\u00e1 \u00ed sk\u00fdringu 2.1.7 Grei\u00f0sluskilm\u00e1lar, skilar\u00e9ttur og \u00e1byrg\u00f0irGrei\u00f0sluskilm\u00e1larV\u00f6rusala og fyrirframgreitt gagnamagn koma til grei\u00f0slu vi\u00f0 afhendingu \u00e1 v\u00f6runni. \u00c1skriftar\u00fej\u00f3nusta kemur til grei\u00f0slu \u00e1eindaga vi\u00f0eigandi \u00fatgefins reiknings.\u00c1byrg\u00f0arskilm\u00e1lar\u00c1byrg\u00f0arskilm\u00e1lar gilda fyrir seld t\u00e6ki og b\u00fana\u00f0. \u00c1byrg\u00f0 seljanda gildir \u00ed 24 m\u00e1nu\u00f0i fr\u00e1 kaupdegi. \u00c1byrg\u00f0 tekur til galla ogbilana sem fram kunna a\u00f0 koma \u00ed t\u00e6kinu \u00e1 tilgreindum \u00e1byrg\u00f0art\u00edma. Byggt \u00e1 mati fyrri \u00e1ra eru engar var\u00fa\u00f0arf\u00e6rslur f\u00e6r\u00f0ar \u00edrekstrarreikning vegna \u00e1byrg\u00f0a.Vi\u00f0skiptaskilm\u00e1larAlmennir vi\u00f0skiptaskilm\u00e1lar gilda fyrir seld t\u00e6ki og b\u00fana\u00f0. Hi\u00f0 selda er eign seljanda \u00fear til t\u00e6ki\u00f0 hefur veri\u00f0 greitt a\u00f0 fullu.Ra\u00f0grei\u00f0slusamningar, reikningsvi\u00f0skipti e\u00f0a \u00f6nnur l\u00e1naform afnema ekki eignarr\u00e9tt seljanda fyrr en full grei\u00f0sla hefur borist.S\u00e9 kaupsamningi rift ver\u00f0ur s\u00fa s\u00edmnotkun (afsl\u00e1ttur \u00ed \u00e1skrift/inneign \u00ed frelsi) sem vi\u00f0skiptavinur hefur fengi\u00f0, reikna\u00f0ur inn \u00eduppgj\u00f6ri\u00f0. Skil \u00e1 keyptum t\u00e6kjum eru a\u00f0eins m\u00f6guleg ef t\u00e6ki\u00f0 er enn \u00ed upprunalegum umb\u00fa\u00f0um og \u00ed upprunalegu \u00e1standi.1.8 Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)Vaxtatekjur eru f\u00e6r\u00f0ar yfir t\u00edmabili\u00f0 sem \u00fe\u00e6r myndast, me\u00f0 hli\u00f0sj\u00f3n af \u00fatistandandi h\u00f6fu\u00f0st\u00f3l og vi\u00f0eigandi v\u00f6xtum.Allur fj\u00e1rmagnskostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem hann fellur til, a\u00f0 undanskildum eignf\u00e6r\u00f0uml\u00e1nt\u00f6kukostna\u00f0i. Eignf\u00e6r\u00f0ur l\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur undir b\u00f3kf\u00e6r\u00f0u vir\u00f0i vi\u00f0komandi skuldar.1.9 Vi\u00f0skiptavildVi\u00f0skiptavild sem myndast vi\u00f0 yfirt\u00f6ku rekstrar er f\u00e6r\u00f0 til eignar \u00feann dag sem f\u00e9lagi\u00f0 n\u00e6r yfirr\u00e1\u00f0um \u00ed keyptu f\u00e9lagi (\u00e1kaupdegi). Vi\u00f0skiptavild er mismunur \u00e1 kaupver\u00f0i d\u00f3tturf\u00e9lags og hlutdeildar \u00ed hreinni eign \u00feess eftir a\u00f0 eignir og skuldir hafaveri\u00f0 metnar til gangvir\u00f0is \u00e1 kaupdegi.Fj\u00e1rskapandi eining sem innifelur vi\u00f0skiptavild er vir\u00f0ispr\u00f3fu\u00f0 \u00e1rlega, e\u00f0a oftar ef v\u00edsbendingar eru til sta\u00f0ar um a\u00f0 eininginkunni a\u00f0 vera vir\u00f0isr\u00fdr\u00f0. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 ef endurheimtanlegt vir\u00f0i fj\u00e1rskapandi einingarinnar er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0.1.10 Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Afskriftir eru reikna\u00f0ar sem fasturhundra\u00f0shluti mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fjarskiptab\u00fana\u00f0ur .............................................................................................................................................2-7 \u00e1r\u00c1h\u00f6ld og t\u00e6ki ....................................................................................................................................................3-10 \u00e1rBifrei\u00f0ar ............................................................................................................................................................5 \u00e1rAfskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum reikningsskiladegi og lei\u00f0r\u00e9tt ef vi\u00f0 \u00e1.1.11 \u00d3efnislegar eignir (a\u00f0rar en vi\u00f0skiptavild)A\u00f0rar \u00f3efnislegar eignir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Afskriftir eru reikna\u00f0ar sem fastur hundra\u00f0shlutimi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma fyrir utan a\u00f0 vi\u00f0skiptasamb\u00f6nd eru afskrifu\u00f0 mi\u00f0a\u00f0 vi\u00f0 meti\u00f0 me\u00f0altal eftirst\u00e6\u00f0rar hlutdeildarvegna n\u00faverandi vi\u00f0skiptavina. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fjarskiptaleyfi ....................................................................................................................................................10 \u00e1rA\u00f0rar \u00f3efnislegar eignir .....................................................................................................................................2 - 5 \u00e1rAfskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum reikningsskiladegi og lei\u00f0r\u00e9tt ef vi\u00f0 \u00e1.1.12 SamreksturSamrekstur er gagnkv\u00e6mt fyrirkomulag \u00fear sem tveir e\u00f0a fleiri a\u00f0ilar hafa sameiginlega stj\u00f3rn bundnir af samning. Samreksturer h\u00e6gt a\u00f0 flokka sem sameiginlegt verkefni e\u00f0a sameiginlega rekstur.F\u00e9lagi\u00f0 er \u00ed samrekstri me\u00f0 S\u00fdn hf. sem flokka\u00f0 er sem sameiginlegur rekstur. Sameiginlegi reksturinn sn\u00fdr a\u00f0 Sendaf\u00e9laginuehf. \u00fear sem hvort a\u00f0ili \u00e1 50% hluta. Nova hf. f\u00e6rir eignir sem \u00fea\u00f0 \u00e1 \u00e1samt kostna\u00f0i og skuldum sem til falla, sem og sinn hlut \u00edrekstrarhagna\u00f0i, \u00ed \u00e1rsreikning sinn samkv\u00e6mt vi\u00f0eigandi reikningsskilasta\u00f0li, IFRS.1.13 Fresta\u00f0ur tekjuskatturFresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annarsvegar og skattver\u00f0i \u00feeirra hins vegar.\u00datreikningur tekjuskattsinneignar byggist \u00e1 yfirf\u00e6ranlegu tapi og fr\u00e1dr\u00e1ttarb\u00e6rum t\u00edmabundnum mismunum, a\u00f0 \u00fev\u00ed marki semtali\u00f0 s\u00e9 l\u00edklegt a\u00f0 h\u00fan n\u00fdtist til fr\u00e1dr\u00e1ttar skattalegum hagna\u00f0i \u00ed framt\u00ed\u00f0inni. Tekjuskattsinneign er endurmetin \u00e1 hverjumreikningsskiladegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem ekki er lengur tali\u00f0 l\u00edklegt a\u00f0 h\u00fan n\u00fdtist \u00e1 m\u00f3ti skattskyldum hagna\u00f0i \u00edframt\u00ed\u00f0inni.\u00datreikningur \u00e1 frestu\u00f0um skatti byggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnir mismunir koma til me\u00f0a\u00f0 sn\u00faast vi\u00f0, mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 reikningsskiladegi.1.14 Birg\u00f0irBirg\u00f0ir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a s\u00f6luver\u00f0i, hvort sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0 byggir \u00e1 \u201efyrst inn- fyrst \u00fat\u201c reglunnivi\u00f0 birg\u00f0amat og tekur til kostna\u00f0ar vi\u00f0 kaup birg\u00f0anna og vi\u00f0 a\u00f0 koma \u00feeim \u00e1 n\u00faverandi sta\u00f0 og \u00ed n\u00faverandi \u00e1stand. Birg\u00f0ir \u00ed\u00e1rslok samanstanda af notendab\u00fana\u00f0i til s\u00f6lu. Teki\u00f0 er tillit til \u00fareltra og galla\u00f0ra vara me\u00f0 vi\u00f0unandi h\u00e6tti og namheildarni\u00f0urf\u00e6rsla vegna \u00feess 39,3 mkr. \u00ed \u00e1rslok (2023: 38,9 mkr.).1.15 Samst\u00e6\u00f0aD\u00f3tturf\u00e9l\u00f6g eru \u00f6ll f\u00e9l\u00f6g \u00fear sem f\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 eru til sta\u00f0ar ef f\u00e9lagi\u00f0 ber \u00e1h\u00e6ttu og r\u00e9ttinn til a\u00f0 nj\u00f3tabreytilegs \u00e1vinnings af \u00fe\u00e1ttt\u00f6ku sinni \u00ed f\u00e9laginu og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinninginn af fj\u00e1rfestingunni.Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 \u00ed \u00e1rsreikning.Hlutdeildara\u00f0fer\u00f0 er notu\u00f0 vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum hj\u00e1 f\u00e9laginu. Samkv\u00e6mt henni er kaupver\u00f0 d\u00f3tturf\u00e9lags meti\u00f0 semmarka\u00f0svir\u00f0i undirliggjandi eigna, \u00fatgefinna eiginfj\u00e1rgj\u00f6rninga, yfirtekinna skulda og skuldbindinga \u00e1 kaupdegi a\u00f0 vi\u00f0b\u00e6ttumkostna\u00f0i vi\u00f0 kaupin. A\u00f0greinanlegar eignir, skuldir og skuldbindingar vi\u00f0 kaup eru upphaflega metnar \u00e1 marka\u00f0svir\u00f0i \u00e1kaupdegi, \u00f3h\u00e1\u00f0 hlutdeild minnihluta.Innan samst\u00e6\u00f0u st\u00f6\u00f0ur, vi\u00f0skipti og hagna\u00f0ur af \u00feeim milli fyrirt\u00e6kja innan samst\u00e6\u00f0unnar eru felld ni\u00f0ur. \u00d3innleist tap ereinnig fellt ni\u00f0ur nema vi\u00f0skiptin gefi til kynna ver\u00f0r\u00fdrnun \u00e1 vi\u00f0komandi eign. Reikningsskilum d\u00f3tturf\u00e9lags hefur veri\u00f0 breytt\u00fear sem \u00fe\u00f6rf krefur til a\u00f0 tryggja samr\u00e6mi vi\u00f0 stefnur sem samst\u00e6\u00f0an hefur sam\u00feykkt.Hlutdeildarf\u00e9l\u00f6g eru \u00f6ll f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif en ekki yfirr\u00e1\u00f0 e\u00f0a sameiginlega stj\u00f3rn. Almennt \u00e1 \u00feettavi\u00f0 \u00fear sem samst\u00e6\u00f0an hefur 20% - 50% atkv\u00e6\u00f0isr\u00e9ttar. Fj\u00e1rfesting \u00ed hlutdeildarf\u00e9l\u00f6gum er f\u00e6r\u00f0 me\u00f0 hlutdeildara\u00f0fer\u00f0, eftira\u00f0 hafa upphaflega veri\u00f0 f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i.1.16 Fj\u00e1rm\u00e1lagerningarFj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00ed efnahagsreikning f\u00e9lagsins \u00feegar \u00fea\u00f0 ver\u00f0ur a\u00f0ili a\u00f0 samningsbundnum skilm\u00e1lumgerningsins.Fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Vi\u00f0 upphaflega skr\u00e1ningu ervi\u00f0skiptakostna\u00f0i sem beintengdur er kaupum e\u00f0a \u00fatg\u00e1fu fj\u00e1reigna og fj\u00e1rskulda (fyrir utan fj\u00e1reignir \u00e1 gangvir\u00f0i gegnumrekstur) b\u00e6tt vi\u00f0 e\u00f0a hann dreginn fr\u00e1 gangvir\u00f0i fj\u00e1reignarinnar e\u00f0a fj\u00e1rskuldarinnar, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vi\u00f0skiptakostna\u00f0ursem er beintengdur fj\u00e1reignum e\u00f0a fj\u00e1rskuldum sem f\u00e6r\u00f0ar eru \u00e1 gangvir\u00f0i gegnum rekstur er strax f\u00e6r\u00f0ur \u00ed rekstrarreikning.(i) Flokkun fj\u00e1reignaSkuldagerningar f\u00e9lagsins eru f\u00e6r\u00f0ir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00fev\u00ed \u00feeim er haldi\u00f0 \u00ed vi\u00f0skiptal\u00edkani sem hefur \u00fea\u00f0 a\u00f0 markmi\u00f0ia\u00f0 innheimta samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i og samkv\u00e6mt samningsskilm\u00e1lum samanstendur gei\u00f0slufl\u00e6\u00f0i af fj\u00e1reigninnieing\u00f6ngu af v\u00f6xtum og afborgunum af \u00fatistandandi h\u00f6fu\u00f0st\u00f3l \u00e1 tilgreindum dagsetningum.(ii) Vir\u00f0isr\u00fdrnun fj\u00e1reignaNi\u00f0urf\u00e6rsla er f\u00e6r\u00f0 vegna vi\u00f0skiptakrafna og annarra krafna til a\u00f0 m\u00e6ta \u00feeirri l\u00e1ns\u00e1h\u00e6ttu sem \u00feessir gerningar bera.Ni\u00f0urf\u00e6rslan felur ekki \u00ed s\u00e9r endanlega afskrift en er dregin fr\u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i vi\u00f0komandi efnahagsli\u00f0ar. N\u00e1nari uppl\u00fdsingarum ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna er a\u00f0 finna \u00ed sk\u00fdringu 14.(iii) Fj\u00e1rskuldirFj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al langt\u00edmal\u00e1n, eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum beinum vi\u00f0skiptakostna\u00f0i. Eftirupphaflega skr\u00e1ningu eru fj\u00e1rskuldir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00ed samr\u00e6mi vi\u00f0 a\u00f0fer\u00f0 virkra vaxta.1.17 Handb\u00e6rt f\u00e9 og \u00edgildi \u00feessHandb\u00e6rt f\u00e9 innifelur rei\u00f0uf\u00e9, inneignir \u00ed b\u00f6nkum og a\u00f0rar skammt\u00edmafj\u00e1rfestingar sem au\u00f0velt er a\u00f0 skipta \u00ed rei\u00f0uf\u00e9 og erume\u00f0 bindit\u00edma allt a\u00f0 \u00ferem m\u00e1nu\u00f0um. Yfirdr\u00e1ttur \u00ed banka er s\u00fdndur \u00ed l\u00e1nt\u00f6ku me\u00f0al skammt\u00edmaskulda \u00ed efnahagsreikningi.1.18 Breyting \u00e1 samanbur\u00f0arfj\u00e1rh\u00e6\u00f0umT\u00e6knikostna\u00f0ur vegna reksturs skrifstofu og verslana sem \u00e1\u00f0ur var flokka\u00f0ur undir kostna\u00f0arver\u00f0i seldra vara er n\u00fa flokka\u00f0ursem annar kostna\u00f0ur.\u00c1\u00f0ur birt 2023 Breyting 2023Kostna\u00f0arver\u00f0 seldra vara .........................................................................6.391.174(148.427)6.242.747Annar kostna\u00f0ur ........................................................................................827.280148.427 975.707Samtals 7.218.454 0 7.218.4541.19 Beiting n\u00fdrra og endursko\u00f0a\u00f0ra reikningsskilasta\u00f0laN\u00fdir reikningsskilasta\u00f0lar og breytingar \u00e1 st\u00f6\u00f0lumSamst\u00e6\u00f0an hefur beitt eftirfarandi st\u00f6\u00f0lum og breytingum \u00ed fyrsta skipti fyrir reiknings\u00e1ri\u00f0 sem h\u00f3fst 1. jan\u00faar 2024. \u25cf IAS 1 - Flokkun skulda sem skammt\u00edmaskuldir e\u00f0a langt\u00edmaskuldir og langt\u00edmaskuldir me\u00f0 l\u00e1naskilm\u00e1lum.\u25cf Breytingar \u00e1 IFRS 16 \u2013 breyting \u00e1 me\u00f0fer\u00f0 \u00e1 leiguskuld \u00ed gj\u00f6rningi er innifelur s\u00f6lu eigna samhli\u00f0a leigu \u00e1 s\u00f6mu eign (e. saleand Leaseback). \u25cf Breyting \u00e1 IAS 7 og IFRS 7 - Fj\u00e1rm\u00f6gnunarsamningar (factoring). Samst\u00e6\u00f0an hefur b\u00e6tt vi\u00f0 sk\u00fdringum samhli\u00f0ainnlei\u00f0ingu \u00e1 ofangreindum breytingum \u00ed IAS 7 og IFRS 7.Breytingar \u00e1 ofangreindum st\u00f6\u00f0lum h\u00f6f\u00f0u \u00f3veruleg \u00e1hrif \u00e1 reikningsskil f\u00e9lagsins.N\u00fdir reikningssta\u00f0lar og t\u00falkanir sem ekki hafa teki\u00f0 gildiNokkrar breytingar \u00e1 reikningsskilast\u00f6\u00f0lum hafa veri\u00f0 ger\u00f0ar sem hafa ekki teki\u00f0 \u00ed gildi fyrir reikningsskil 31.desember 2024 oghafa ekki veri\u00f0 innleitt fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. Helstu breytingar sem skipta munu m\u00e1li fyrir reikningsskilsamst\u00e6\u00f0unnar var\u00f0a n\u00fdja reikningsskilasta\u00f0al IFRS 18 - Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum (gildir fyrir t\u00edmabilsem hefjast 1. jan\u00faar 2027 e\u00f0a s\u00ed\u00f0ar).\u25cf IFRS 18 mun koma \u00ed sta\u00f0 n\u00faverandi sta\u00f0als, IAS 1 Framsetning reikningsskila, \u00fear sem n\u00fdjar kr\u00f6fur eru kynntar enmarkmi\u00f0i\u00f0 me\u00f0 sta\u00f0linum er a\u00f0 n\u00e1 frekari samanbur\u00f0arh\u00e6fni \u00e1 fj\u00e1rhagslegrar frammist\u00f6\u00f0u samb\u00e6rilegra a\u00f0ila og veita meirivi\u00f0eigandi uppl\u00fdsingar og gagns\u00e6i fyrir notendur. Jafnvel \u00fe\u00f3 a\u00f0 IFRS 18 hafi ekki \u00e1hrif \u00e1 f\u00e6rslu e\u00f0a mat \u00e1 li\u00f0um \u00edreikningsskilum, er b\u00faist vi\u00f0 a\u00f0 \u00e1hrif hans \u00e1 framsetningu og uppl\u00fdsingagj\u00f6f ver\u00f0i v\u00ed\u00f0t\u00e6k.\u25cf Stj\u00f3rnendur eru a\u00f0 leggja mat \u00e1 hugsanleg \u00e1hrif innlei\u00f0ingar \u00e1 IFRS 18.\u25cf Samst\u00e6\u00f0an mun beita n\u00fdja sta\u00f0linum fr\u00e1 gildist\u00f6kudegi hans, 1. jan\u00faar 2027. Krafa er um a\u00f0 beita sta\u00f0linum afturvirkt og\u00fev\u00ed ver\u00f0a samanbur\u00f0aruppl\u00fdsingar fyrir reiknings\u00e1ri\u00f0 sem l\u00fdkur 31. desember 2026 endurbirtar \u00ed samr\u00e6mi vi\u00f0 IFRS 18.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__15": {
"value": "1.2 Grundv\u00f6llur reikningsskila\u00c1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir afEvr\u00f3pusambandinu. \u00c1rsreikningurinn er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s a\u00f0 undanskildum leigueignum ogleiguskuldbindingum sem eru metnar \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0argrei\u00f0slna \u00ed samr\u00e6mi vi\u00f0 IFRS 16. \u00c1rsreikningurinn er birtur \u00ed \u00edslenskumkr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru n\u00e1munda\u00f0ar a\u00f0 n\u00e6sta \u00fe\u00fasundi nema anna\u00f0 s\u00e9 teki\u00f0 fram.Grundv\u00f6llur reikningsskilanna er s\u00e1 sami og \u00e1 fyrra \u00e1ri.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__14": {
"value": "1.2 Grundv\u00f6llur reikningsskila\u00c1rsreikningurinn er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir afEvr\u00f3pusambandinu. \u00c1rsreikningurinn er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s a\u00f0 undanskildum leigueignum ogleiguskuldbindingum sem eru metnar \u00e1 n\u00favir\u00f0i framt\u00ed\u00f0argrei\u00f0slna \u00ed samr\u00e6mi vi\u00f0 IFRS 16. \u00c1rsreikningurinn er birtur \u00ed \u00edslenskumkr\u00f3num sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru n\u00e1munda\u00f0ar a\u00f0 n\u00e6sta \u00fe\u00fasundi nema anna\u00f0 s\u00e9 teki\u00f0 fram.Grundv\u00f6llur reikningsskilanna er s\u00e1 sami og \u00e1 fyrra \u00e1ri.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__16": {
"value": "1.3 Mikilv\u00e6g atri\u00f0i tengd matsli\u00f0umVi\u00f0 ger\u00f0 \u00e1rsreiknings ber stj\u00f3rnendum, \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la, a\u00f0 gefa s\u00e9r forsendur, \u00e1\u00e6tla og draga\u00e1lyktanir sem hafa \u00e1hrif \u00e1 eignir og skuldir \u00e1 uppgj\u00f6rsdegi, uppl\u00fdsingar \u00ed athugasemdum og tekjur og gj\u00f6ld. \u00deetta mat og\u00e1lyktanir tengdar \u00feeim er byggt \u00e1 reynslu og \u00fdmsum \u00f6\u00f0rum \u00fe\u00e1ttum sem taldir eru vi\u00f0eigandi og mynda grundv\u00f6ll \u00feeirra\u00e1kvar\u00f0ana sem teknar eru um b\u00f3kf\u00e6rt ver\u00f0 eigna og skulda sem ekki liggur fyrir me\u00f0 \u00f6\u00f0rum h\u00e6tti. Jafnvel \u00fe\u00f3tt \u00e1\u00e6tlanir s\u00e9usamkv\u00e6mt bestu vitund stj\u00f3rnenda getur raunvir\u00f0i \u00feeirra hluta sem \u00e1\u00e6tla\u00f0 er me\u00f0 \u00feessum h\u00e6tti reynst anna\u00f0 en ni\u00f0ursta\u00f0ansamkv\u00e6mt matinu. Uppl\u00fdsingar er var\u00f0a mikilv\u00e6gar \u00e1lyktanir og forsendur er a\u00f0 finna \u00ed sk\u00fdringum 1.9 og 7 er var\u00f0arvi\u00f0skiptavild, \u00ed sk\u00fdringum 1.5 og 10 er var\u00f0ar n\u00fdtingarr\u00e9tt leigueigna og leiguskuldbindingar. Breytingar \u00e1 matsli\u00f0um eru f\u00e6r\u00f0ar\u00e1 \u00fev\u00ed t\u00edmabili sem \u00feeim er breytt.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__18": {
"value": "1.4 Erlendir gjaldmi\u00f0larVi\u00f0 ger\u00f0 reikningsskila einstakra f\u00e9laga eru vi\u00f0skipti \u00ed \u00f6\u00f0rum gjaldmi\u00f0li en starfr\u00e6kslugjaldmi\u00f0li vi\u00f0komandi f\u00e9lags (erlendirgjaldmi\u00f0lar) f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 gengi vi\u00f0skiptadags. \u00c1 hverjum reikningsskiladegi eru peningalegar eignir og skuldir\u00ed erlendum gjaldmi\u00f0li umreikna\u00f0ar \u00e1 gengi \u00feess dags. \u00d3peningalegir li\u00f0ir sem f\u00e6r\u00f0ir eru \u00e1 gangvir\u00f0i og tilgreindir \u00ed erlendrimynt eru umreikna\u00f0ar \u00e1 gengi \u00feess dags sem gangvir\u00f0i \u00feeirra var \u00e1kvar\u00f0a\u00f0. \u00d3peningalegir li\u00f0ir sem f\u00e6r\u00f0ir eru \u00e1kostna\u00f0arver\u00f0i \u00ed erlendum gjaldmi\u00f0li eru ekki umreikna\u00f0ir \u00e1 n\u00fd. Gengismunur er f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00feegar hann fellur til.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__17": {
"value": "1.4 Erlendir gjaldmi\u00f0larVi\u00f0 ger\u00f0 reikningsskila einstakra f\u00e9laga eru vi\u00f0skipti \u00ed \u00f6\u00f0rum gjaldmi\u00f0li en starfr\u00e6kslugjaldmi\u00f0li vi\u00f0komandi f\u00e9lags (erlendirgjaldmi\u00f0lar) f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0il \u00e1 gengi vi\u00f0skiptadags. \u00c1 hverjum reikningsskiladegi eru peningalegar eignir og skuldir\u00ed erlendum gjaldmi\u00f0li umreikna\u00f0ar \u00e1 gengi \u00feess dags. \u00d3peningalegir li\u00f0ir sem f\u00e6r\u00f0ir eru \u00e1 gangvir\u00f0i og tilgreindir \u00ed erlendrimynt eru umreikna\u00f0ar \u00e1 gengi \u00feess dags sem gangvir\u00f0i \u00feeirra var \u00e1kvar\u00f0a\u00f0. \u00d3peningalegir li\u00f0ir sem f\u00e6r\u00f0ir eru \u00e1kostna\u00f0arver\u00f0i \u00ed erlendum gjaldmi\u00f0li eru ekki umreikna\u00f0ir \u00e1 n\u00fd. Gengismunur er f\u00e6r\u00f0ur \u00ed rekstrarreikning \u00feegar hann fellur til.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__19": {
"value": "1.5 LeigusamningarSamst\u00e6\u00f0an f\u00e6rir leigueignir og -skuldir \u00ed samr\u00e6mi vi\u00f0 IFRS 16 fyrir leigusamninga. Samst\u00e6\u00f0an f\u00e6rir leigueignir og -skuldirfyrir leigusamninga sem tengjast skrifstofuh\u00fasn\u00e6\u00f0i, bifrei\u00f0um og a\u00f0st\u00f6\u00f0uleigusamningum um fjarskiptab\u00fana\u00f0. Leigueignir og -skuldir eru a\u00f0greindar \u00ed efnahagsreikningi f\u00e9lagsins. Leigueignir og -skuldir eru upphaflega f\u00e6r\u00f0ar til b\u00f3kar \u00e1 upphafsdegisamnings, sem n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna, a\u00f0 teknu tilliti til beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0skostna\u00f0ar vi\u00f0 a\u00f0 taka ni\u00f0ur og fjarl\u00e6gja eignina a\u00f0 loknum leigusamningi og a\u00f0 fr\u00e1dregnum leigu\u00edvilnunum sem f\u00e9lagi\u00f0 hefurfengi\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__20": {
"value": "1.6 Innlausn tekna(i) FjarskiptiTekjur samanstanda \u00ed meginatri\u00f0um af fars\u00edma- og net\u00fej\u00f3nustu.\u00c1skriftartekjur eru tekjuf\u00e6r\u00f0ar \u00e1 vi\u00f0komandi \u00e1skriftart\u00edmabili en tekjur vegna notkunar eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem notkun \u00e1s\u00e9r sta\u00f0. Rekstrartekjur eru f\u00e6r\u00f0ar \u00ed samr\u00e6mi vi\u00f0 \u00fe\u00e1 \u00e1skriftarsamninga sem til sta\u00f0ar eru og afsl\u00e6ttir tengdir veltu og/e\u00f0anotkun f\u00e6r\u00f0ir til l\u00e6kkunar \u00e1 tekjum innan hvers \u00e1skriftart\u00edmabils.(ii) V\u00f6rusalaTekjur af v\u00f6rus\u00f6lu eru f\u00e6r\u00f0ar \u00feegar yfirr\u00e1\u00f0 v\u00f6ru hefur flust til kaupanda, en \u00fea\u00f0 er \u00feegar vi\u00f0skiptavinur hefur m\u00f3tteki\u00f0 v\u00f6runaog engar \u00f3uppfylltar skuldbindingar eru til sta\u00f0ar sem g\u00e6tu haft \u00e1hrif \u00e1 hvort vi\u00f0skiptavinur sam\u00feykkir v\u00f6runa.N\u00e1nari uppl\u00fdsingar var\u00f0andi s\u00f6lutekjur af samningum vi\u00f0 vi\u00f0skiptavini m\u00e1 sj\u00e1 \u00ed sk\u00fdringu 2.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__13": {
"value": "Nova Kl\u00fabburinn",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__7": {
"value": "Nova Kl\u00fabburinn",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__9": {
"value": "hf.",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__6": {
"value": "L\u00e1gm\u00fala 9\u00ed Reykjav\u00edk.",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__8": {
"value": "Reykjav\u00edk",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__11": {
"value": "\u00edslenskt",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__10": {
"value": "\u00edslenskt",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__12": {
"value": "Meginstarfsemi samst\u00e6\u00f0unnar er rekstur fjarskipta\u00fej\u00f3nustu og skyld starfsemi",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__21": {
"value": "1.7 Grei\u00f0sluskilm\u00e1lar, skilar\u00e9ttur og \u00e1byrg\u00f0irGrei\u00f0sluskilm\u00e1larV\u00f6rusala og fyrirframgreitt gagnamagn koma til grei\u00f0slu vi\u00f0 afhendingu \u00e1 v\u00f6runni. \u00c1skriftar\u00fej\u00f3nusta kemur til grei\u00f0slu \u00e1eindaga vi\u00f0eigandi \u00fatgefins reiknings.\u00c1byrg\u00f0arskilm\u00e1lar\u00c1byrg\u00f0arskilm\u00e1lar gilda fyrir seld t\u00e6ki og b\u00fana\u00f0. \u00c1byrg\u00f0 seljanda gildir \u00ed 24 m\u00e1nu\u00f0i fr\u00e1 kaupdegi. \u00c1byrg\u00f0 tekur til galla ogbilana sem fram kunna a\u00f0 koma \u00ed t\u00e6kinu \u00e1 tilgreindum \u00e1byrg\u00f0art\u00edma. Byggt \u00e1 mati fyrri \u00e1ra eru engar var\u00fa\u00f0arf\u00e6rslur f\u00e6r\u00f0ar \u00edrekstrarreikning vegna \u00e1byrg\u00f0a.Vi\u00f0skiptaskilm\u00e1larAlmennir vi\u00f0skiptaskilm\u00e1lar gilda fyrir seld t\u00e6ki og b\u00fana\u00f0. Hi\u00f0 selda er eign seljanda \u00fear til t\u00e6ki\u00f0 hefur veri\u00f0 greitt a\u00f0 fullu.Ra\u00f0grei\u00f0slusamningar, reikningsvi\u00f0skipti e\u00f0a \u00f6nnur l\u00e1naform afnema ekki eignarr\u00e9tt seljanda fyrr en full grei\u00f0sla hefur borist.S\u00e9 kaupsamningi rift ver\u00f0ur s\u00fa s\u00edmnotkun (afsl\u00e1ttur \u00ed \u00e1skrift/inneign \u00ed frelsi) sem vi\u00f0skiptavinur hefur fengi\u00f0, reikna\u00f0ur inn \u00eduppgj\u00f6ri\u00f0. Skil \u00e1 keyptum t\u00e6kjum eru a\u00f0eins m\u00f6guleg ef t\u00e6ki\u00f0 er enn \u00ed upprunalegum umb\u00fa\u00f0um og \u00ed upprunalegu \u00e1standi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForWarrantsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__22": {
"value": "1.8 Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)Vaxtatekjur eru f\u00e6r\u00f0ar yfir t\u00edmabili\u00f0 sem \u00fe\u00e6r myndast, me\u00f0 hli\u00f0sj\u00f3n af \u00fatistandandi h\u00f6fu\u00f0st\u00f3l og vi\u00f0eigandi v\u00f6xtum.Allur fj\u00e1rmagnskostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikning \u00e1 \u00fev\u00ed t\u00edmabili sem hann fellur til, a\u00f0 undanskildum eignf\u00e6r\u00f0uml\u00e1nt\u00f6kukostna\u00f0i. Eignf\u00e6r\u00f0ur l\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur undir b\u00f3kf\u00e6r\u00f0u vir\u00f0i vi\u00f0komandi skuldar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__23": {
"value": "1.9 Vi\u00f0skiptavildVi\u00f0skiptavild sem myndast vi\u00f0 yfirt\u00f6ku rekstrar er f\u00e6r\u00f0 til eignar \u00feann dag sem f\u00e9lagi\u00f0 n\u00e6r yfirr\u00e1\u00f0um \u00ed keyptu f\u00e9lagi (\u00e1kaupdegi). Vi\u00f0skiptavild er mismunur \u00e1 kaupver\u00f0i d\u00f3tturf\u00e9lags og hlutdeildar \u00ed hreinni eign \u00feess eftir a\u00f0 eignir og skuldir hafaveri\u00f0 metnar til gangvir\u00f0is \u00e1 kaupdegi.Fj\u00e1rskapandi eining sem innifelur vi\u00f0skiptavild er vir\u00f0ispr\u00f3fu\u00f0 \u00e1rlega, e\u00f0a oftar ef v\u00edsbendingar eru til sta\u00f0ar um a\u00f0 eininginkunni a\u00f0 vera vir\u00f0isr\u00fdr\u00f0. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 ef endurheimtanlegt vir\u00f0i fj\u00e1rskapandi einingarinnar er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__24": {
"value": "1.10 Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir eru f\u00e6r\u00f0ir til eignar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Afskriftir eru reikna\u00f0ar sem fasturhundra\u00f0shluti mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fjarskiptab\u00fana\u00f0ur .............................................................................................................................................2-7 \u00e1r\u00c1h\u00f6ld og t\u00e6ki ....................................................................................................................................................3-10 \u00e1rBifrei\u00f0ar ............................................................................................................................................................5 \u00e1rAfskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum reikningsskiladegi og lei\u00f0r\u00e9tt ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__25": {
"value": "1.11 \u00d3efnislegar eignir (a\u00f0rar en vi\u00f0skiptavild)A\u00f0rar \u00f3efnislegar eignir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum. Afskriftir eru reikna\u00f0ar sem fastur hundra\u00f0shlutimi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma fyrir utan a\u00f0 vi\u00f0skiptasamb\u00f6nd eru afskrifu\u00f0 mi\u00f0a\u00f0 vi\u00f0 meti\u00f0 me\u00f0altal eftirst\u00e6\u00f0rar hlutdeildarvegna n\u00faverandi vi\u00f0skiptavina. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi greinist \u00feannig:Fjarskiptaleyfi ....................................................................................................................................................10 \u00e1rA\u00f0rar \u00f3efnislegar eignir .....................................................................................................................................2 - 5 \u00e1rAfskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum reikningsskiladegi og lei\u00f0r\u00e9tt ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__26": {
"value": "1.12 SamreksturSamrekstur er gagnkv\u00e6mt fyrirkomulag \u00fear sem tveir e\u00f0a fleiri a\u00f0ilar hafa sameiginlega stj\u00f3rn bundnir af samning. Samreksturer h\u00e6gt a\u00f0 flokka sem sameiginlegt verkefni e\u00f0a sameiginlega rekstur.F\u00e9lagi\u00f0 er \u00ed samrekstri me\u00f0 S\u00fdn hf. sem flokka\u00f0 er sem sameiginlegur rekstur. Sameiginlegi reksturinn sn\u00fdr a\u00f0 Sendaf\u00e9laginuehf. \u00fear sem hvort a\u00f0ili \u00e1 50% hluta. Nova hf. f\u00e6rir eignir sem \u00fea\u00f0 \u00e1 \u00e1samt kostna\u00f0i og skuldum sem til falla, sem og sinn hlut \u00edrekstrarhagna\u00f0i, \u00ed \u00e1rsreikning sinn samkv\u00e6mt vi\u00f0eigandi reikningsskilasta\u00f0li, IFRS.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__27": {
"value": "1.13 Fresta\u00f0ur tekjuskatturFresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annarsvegar og skattver\u00f0i \u00feeirra hins vegar.\u00datreikningur tekjuskattsinneignar byggist \u00e1 yfirf\u00e6ranlegu tapi og fr\u00e1dr\u00e1ttarb\u00e6rum t\u00edmabundnum mismunum, a\u00f0 \u00fev\u00ed marki semtali\u00f0 s\u00e9 l\u00edklegt a\u00f0 h\u00fan n\u00fdtist til fr\u00e1dr\u00e1ttar skattalegum hagna\u00f0i \u00ed framt\u00ed\u00f0inni. Tekjuskattsinneign er endurmetin \u00e1 hverjumreikningsskiladegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem ekki er lengur tali\u00f0 l\u00edklegt a\u00f0 h\u00fan n\u00fdtist \u00e1 m\u00f3ti skattskyldum hagna\u00f0i \u00edframt\u00ed\u00f0inni.\u00datreikningur \u00e1 frestu\u00f0um skatti byggir \u00e1 \u00fev\u00ed skatthlutfalli sem v\u00e6nst er a\u00f0 ver\u00f0i \u00ed gildi \u00feegar t\u00edmabundnir mismunir koma til me\u00f0a\u00f0 sn\u00faast vi\u00f0, mi\u00f0a\u00f0 vi\u00f0 gildandi l\u00f6g \u00e1 reikningsskiladegi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__28": {
"value": "1.14 Birg\u00f0irBirg\u00f0ir eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i e\u00f0a s\u00f6luver\u00f0i, hvort sem l\u00e6gra reynist. Kostna\u00f0arver\u00f0 byggir \u00e1 \u201efyrst inn- fyrst \u00fat\u201c reglunnivi\u00f0 birg\u00f0amat og tekur til kostna\u00f0ar vi\u00f0 kaup birg\u00f0anna og vi\u00f0 a\u00f0 koma \u00feeim \u00e1 n\u00faverandi sta\u00f0 og \u00ed n\u00faverandi \u00e1stand. Birg\u00f0ir \u00ed\u00e1rslok samanstanda af notendab\u00fana\u00f0i til s\u00f6lu. Teki\u00f0 er tillit til \u00fareltra og galla\u00f0ra vara me\u00f0 vi\u00f0unandi h\u00e6tti og namheildarni\u00f0urf\u00e6rsla vegna \u00feess 39,3 mkr. \u00ed \u00e1rslok (2023: 38,9 mkr.).",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__29": {
"value": "1.15 Samst\u00e6\u00f0aD\u00f3tturf\u00e9l\u00f6g eru \u00f6ll f\u00e9l\u00f6g \u00fear sem f\u00e9lagi\u00f0 fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 eru til sta\u00f0ar ef f\u00e9lagi\u00f0 ber \u00e1h\u00e6ttu og r\u00e9ttinn til a\u00f0 nj\u00f3tabreytilegs \u00e1vinnings af \u00fe\u00e1ttt\u00f6ku sinni \u00ed f\u00e9laginu og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinninginn af fj\u00e1rfestingunni.Fj\u00e1rfestingar \u00ed d\u00f3tturf\u00e9l\u00f6gum eru f\u00e6r\u00f0ar me\u00f0 hlutdeildara\u00f0fer\u00f0 \u00ed \u00e1rsreikning.Hlutdeildara\u00f0fer\u00f0 er notu\u00f0 vi\u00f0 kaup \u00e1 d\u00f3tturf\u00e9l\u00f6gum hj\u00e1 f\u00e9laginu. Samkv\u00e6mt henni er kaupver\u00f0 d\u00f3tturf\u00e9lags meti\u00f0 semmarka\u00f0svir\u00f0i undirliggjandi eigna, \u00fatgefinna eiginfj\u00e1rgj\u00f6rninga, yfirtekinna skulda og skuldbindinga \u00e1 kaupdegi a\u00f0 vi\u00f0b\u00e6ttumkostna\u00f0i vi\u00f0 kaupin. A\u00f0greinanlegar eignir, skuldir og skuldbindingar vi\u00f0 kaup eru upphaflega metnar \u00e1 marka\u00f0svir\u00f0i \u00e1kaupdegi, \u00f3h\u00e1\u00f0 hlutdeild minnihluta.Innan samst\u00e6\u00f0u st\u00f6\u00f0ur, vi\u00f0skipti og hagna\u00f0ur af \u00feeim milli fyrirt\u00e6kja innan samst\u00e6\u00f0unnar eru felld ni\u00f0ur. \u00d3innleist tap ereinnig fellt ni\u00f0ur nema vi\u00f0skiptin gefi til kynna ver\u00f0r\u00fdrnun \u00e1 vi\u00f0komandi eign. Reikningsskilum d\u00f3tturf\u00e9lags hefur veri\u00f0 breytt\u00fear sem \u00fe\u00f6rf krefur til a\u00f0 tryggja samr\u00e6mi vi\u00f0 stefnur sem samst\u00e6\u00f0an hefur sam\u00feykkt.Hlutdeildarf\u00e9l\u00f6g eru \u00f6ll f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an hefur veruleg \u00e1hrif en ekki yfirr\u00e1\u00f0 e\u00f0a sameiginlega stj\u00f3rn. Almennt \u00e1 \u00feettavi\u00f0 \u00fear sem samst\u00e6\u00f0an hefur 20% - 50% atkv\u00e6\u00f0isr\u00e9ttar. Fj\u00e1rfesting \u00ed hlutdeildarf\u00e9l\u00f6gum er f\u00e6r\u00f0 me\u00f0 hlutdeildara\u00f0fer\u00f0, eftira\u00f0 hafa upphaflega veri\u00f0 f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__30": {
"value": "1.16 Fj\u00e1rm\u00e1lagerningarFj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00ed efnahagsreikning f\u00e9lagsins \u00feegar \u00fea\u00f0 ver\u00f0ur a\u00f0ili a\u00f0 samningsbundnum skilm\u00e1lumgerningsins.Fj\u00e1reignir og fj\u00e1rskuldir eru f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Vi\u00f0 upphaflega skr\u00e1ningu ervi\u00f0skiptakostna\u00f0i sem beintengdur er kaupum e\u00f0a \u00fatg\u00e1fu fj\u00e1reigna og fj\u00e1rskulda (fyrir utan fj\u00e1reignir \u00e1 gangvir\u00f0i gegnumrekstur) b\u00e6tt vi\u00f0 e\u00f0a hann dreginn fr\u00e1 gangvir\u00f0i fj\u00e1reignarinnar e\u00f0a fj\u00e1rskuldarinnar, eftir \u00fev\u00ed sem vi\u00f0 \u00e1. Vi\u00f0skiptakostna\u00f0ursem er beintengdur fj\u00e1reignum e\u00f0a fj\u00e1rskuldum sem f\u00e6r\u00f0ar eru \u00e1 gangvir\u00f0i gegnum rekstur er strax f\u00e6r\u00f0ur \u00ed rekstrarreikning.(i) Flokkun fj\u00e1reignaSkuldagerningar f\u00e9lagsins eru f\u00e6r\u00f0ir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00fev\u00ed \u00feeim er haldi\u00f0 \u00ed vi\u00f0skiptal\u00edkani sem hefur \u00fea\u00f0 a\u00f0 markmi\u00f0ia\u00f0 innheimta samningsbundi\u00f0 grei\u00f0slufl\u00e6\u00f0i og samkv\u00e6mt samningsskilm\u00e1lum samanstendur gei\u00f0slufl\u00e6\u00f0i af fj\u00e1reigninnieing\u00f6ngu af v\u00f6xtum og afborgunum af \u00fatistandandi h\u00f6fu\u00f0st\u00f3l \u00e1 tilgreindum dagsetningum.(ii) Vir\u00f0isr\u00fdrnun fj\u00e1reignaNi\u00f0urf\u00e6rsla er f\u00e6r\u00f0 vegna vi\u00f0skiptakrafna og annarra krafna til a\u00f0 m\u00e6ta \u00feeirri l\u00e1ns\u00e1h\u00e6ttu sem \u00feessir gerningar bera.Ni\u00f0urf\u00e6rslan felur ekki \u00ed s\u00e9r endanlega afskrift en er dregin fr\u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i vi\u00f0komandi efnahagsli\u00f0ar. N\u00e1nari uppl\u00fdsingarum ni\u00f0urf\u00e6rslu vi\u00f0skiptakrafna er a\u00f0 finna \u00ed sk\u00fdringu 14.(iii) Fj\u00e1rskuldirFj\u00e1rskuldir, \u00fear \u00e1 me\u00f0al langt\u00edmal\u00e1n, eru upphaflega f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 fr\u00e1dregnum beinum vi\u00f0skiptakostna\u00f0i. Eftirupphaflega skr\u00e1ningu eru fj\u00e1rskuldir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i \u00ed samr\u00e6mi vi\u00f0 a\u00f0fer\u00f0 virkra vaxta.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__31": {
"value": "1.17 Handb\u00e6rt f\u00e9 og \u00edgildi \u00feessHandb\u00e6rt f\u00e9 innifelur rei\u00f0uf\u00e9, inneignir \u00ed b\u00f6nkum og a\u00f0rar skammt\u00edmafj\u00e1rfestingar sem au\u00f0velt er a\u00f0 skipta \u00ed rei\u00f0uf\u00e9 og erume\u00f0 bindit\u00edma allt a\u00f0 \u00ferem m\u00e1nu\u00f0um. Yfirdr\u00e1ttur \u00ed banka er s\u00fdndur \u00ed l\u00e1nt\u00f6ku me\u00f0al skammt\u00edmaskulda \u00ed efnahagsreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__32": {
"value": "2. S\u00f6lutekjur af samningum vi\u00f0 vi\u00f0skiptavini\u00cd samr\u00e6mi vi\u00f0 innri uppl\u00fdsingagj\u00f6f er f\u00e9lagi\u00f0 skilgreint sem einn starfs\u00fe\u00e1ttur me\u00f0 fj\u00f3rum megin tekjustraumum: FlakkNet,FastNet, V\u00f6rusala og A\u00f0rar s\u00f6lutekjur. FlakkNet:Tekjur af \u00fej\u00f3nustu sem n\u00fdtir fjarskiptasenda. \u00dear me\u00f0 tali\u00f0 tekjur fyrir gagnanotkungegnum fars\u00edma og netb\u00fana\u00f0. Einnig reikitekjur, samtengitekjur og a\u00f0rar tengdartekjur. Framangreindar tekjur eru tekjuf\u00e6r\u00f0ar yfir vi\u00f0eigandi \u00e1skriftart\u00edmabili e\u00f0a \u00e1 \u00fev\u00edt\u00edmabili sem notkun \u00e1 s\u00e9r sta\u00f0.FastNet:Tekjur af \u00fej\u00f3nustu sem n\u00fdtir fastanet. \u00dear me\u00f0 tali\u00f0 tekjur fyrir lj\u00f3slei\u00f0aratengingar oga\u00f0rar gagnatengingar yfir fastanet. Einnig a\u00f0gangsgjald, leiga \u00e1 b\u00fana\u00f0i og a\u00f0rartengdar tekjur. Framangreindar tekjur eru tekjuf\u00e6r\u00f0ar yfir vi\u00f0eigandi \u00e1skriftart\u00edmabilie\u00f0a \u00e1 \u00fev\u00ed t\u00edmabili sem notkun \u00e1 s\u00e9r sta\u00f0.V\u00f6rusala:Tekjur af s\u00f6lu \u00e1 s\u00edmt\u00e6kjum, netb\u00fana\u00f0i, aukahlutum og \u00f6\u00f0rum b\u00fana\u00f0i. V\u00f6rusala ertekjuf\u00e6r\u00f0 \u00e1 \u00feeim t\u00edmapunkti \u00feegar yfirr\u00e1\u00f0 yfir v\u00f6ru f\u00e6rast yfir til vi\u00f0skiptavinar.A\u00f0rar s\u00f6lutekjur:Tekjur af annarri fjarskiptatengdri \u00fej\u00f3nustu sem fellur ekki undir ofangreinda flokka.Svo sem fastl\u00ednu\u00fej\u00f3nusta, samrekstur, endursala \u00e1 \u00fej\u00f3nustu o.fl. \u00deessar tekjur erutekjuf\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem notkun \u00e1 s\u00e9r sta\u00f0.FlakkNet FastNet V\u00f6rusala A\u00f0rar s\u00f6lut. Samtals2024\u00c1 t\u00edmapunkti ....................................... 0 0 1.850.921 0 1.850.921 Yfir t\u00edmabil .......................................... 6.460.889 3.896.780 0 993.335 11.351.004 Tekjur samtals ................................... 6.460.889 3.896.780 1.850.921 993.335 13.201.925 FlakkNet FastNet V\u00f6rusala A\u00f0rar s\u00f6lut. Samtals2023\u00c1 t\u00edmapunkti ....................................... 0 1.985.467 0 1.985.467 Yfir t\u00edmabil .......................................... 6.176.738 3.557.042 0 1.118.291 10.852.071 Tekjur samtals ................................... 6.176.738 3.557.042 1.985.467 1.118.291 12.837.538 Enginn einn vi\u00f0skiptavinur keypti v\u00f6rur e\u00f0a \u00fej\u00f3nustu af Nova fyrir meira en 10% af tekjum f\u00e9lagins \u00e1 \u00e1rinu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__33": {
"value": "3. Laun og launatengd gj\u00f6ldLaun og launatengd gj\u00f6ld greinast \u00feannig:20242023Laun.......................................................................................................................................1.772.512 1.671.382 L\u00edfeyrisi\u00f0gj\u00f6ld.........................................................................................................................236.804 223.822 \u00c1falli\u00f0 orlof, h\u00e6kkun (l\u00e6kkun)................................................................................................14.589 (19.244)Eignf\u00e6r\u00f0 laun.........................................................................................................................(242.832) (259.237)\u00d6nnur launatengd gj\u00f6ld..........................................................................................................249.792 179.025 Laun og launatengd gj\u00f6ld samtals..........................................................................................2.030.863 1.795.748 Me\u00f0alfj\u00f6ldi st\u00f6\u00f0ugilda.............................................................................................................157 151 Sj\u00e1 n\u00e1nar um laun og \u00f6nnur hlunnindi stj\u00f3rnarmanna og stj\u00f3rnenda \u00ed sk\u00fdringu 23.Eignf\u00e6r\u00f0ur launakostna\u00f0ur a\u00f0 fj\u00e1rh\u00e6\u00f0 242,8 mkr. skiptist \u00e1 rekstrarfj\u00e1rmuni og \u00f3efnislegar eignir og er innifalinn \u00ed vi\u00f0b\u00f3tum \u00e1\u00e1rinu. (2023: 259,2 mkr.) Sj\u00e1 sk\u00fdringar 8 og 9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__34": {
"value": "4. AfskriftirAfskriftir greinast \u00feannig:20242023Afskriftir \u00f3efnislegra eigna......................................................................................................457.555 487.710 Afskriftir rekstrarfj\u00e1rmuna.......................................................................................................1.488.888 1.398.885 Afskriftir n\u00fdtingar\u00e9ttar leigueigna............................................................................................319.951 265.566 2.266.394 2.152.161",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__35": {
"value": "5. Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld)Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) greinast \u00feannig:20242023Vaxtatekjur.............................................................................................................................89.738 87.872 Vaxtagj\u00f6ld leiguskuldbindinga................................................................................................(465.220) (411.848)Vaxtagj\u00f6ld annarra skulda......................................................................................................(76.549) (68.904)Ver\u00f0b\u00e6tur annarra skulda......................................................................................................(150.653) (221.569)Vaxtagj\u00f6ld langt\u00edmal\u00e1na.........................................................................................................(228.166) (318.051)\u00d6nnur fj\u00e1rmagnsgj\u00f6ld.............................................................................................................(9.362) (3.325)Fj\u00e1rmagnsgj\u00f6ld samtals(929.950) (1.023.697)Gengismunur..........................................................................................................................1.171 (7.011)Fj\u00e1rmunatekjur (fj\u00e1rmagnsgj\u00f6ld) samtals(839.041) (942.836)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__36": {
"value": "6. TekjuskatturAfstemming \u00e1 virku tekjuskatthlutfalli:20242023Fj\u00e1rh\u00e6\u00f0 % Fj\u00e1rh\u00e6\u00f0 %Hagna\u00f0ur fyrir tekjuskatt ................................................1.022.530 883.550 Tekjuskattur mi\u00f0a\u00f0 vi\u00f0 21% (2023: 20%) ......................(214.731)21,0%(176.709)20,0%A\u00f0rir li\u00f0ir ........................................................................(879)-0,1%1.381 0,2%Tekjuskattur \u00e1lagning vegna fyrra \u00e1rs ............................0 0,0%20.599 2,3%Gjaldf\u00e6r\u00f0ur tekjuskattur ................................................(215.610)21,1%(154.730)17,5%",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__37": {
"value": "7. Vi\u00f0skiptavild\u00cd lok \u00e1rs er framkv\u00e6mt vir\u00f0isr\u00fdrnunarpr\u00f3f \u00e1 vi\u00f0skiptavild.Fj\u00e1rskapandi eining, Nova hf., sem innifelur vi\u00f0skiptavild er vir\u00f0ispr\u00f3fu\u00f0 \u00e1rlega, e\u00f0a oftar ef v\u00edsbendingar eru til sta\u00f0ar um a\u00f0einingin kunni a\u00f0 vera vir\u00f0isr\u00fdr\u00f0. Fj\u00e1rstreymi er \u00e1\u00e6tla\u00f0 \u00fat fr\u00e1 sam\u00feykktum \u00e1\u00e6tlunum komandi \u00e1rs og varf\u00e6rnum lengri t\u00edmasp\u00e1m \u00fatb\u00fanum af stj\u00f3rnendum. Langt\u00edmav\u00f6xtur er metin af stj\u00f3rnendum \u00fat fr\u00e1 s\u00f6gulegri \u00fer\u00f3un \u00e1samt varf\u00e6rnum v\u00e6ntingumum framt\u00ed\u00f0ar\u00fer\u00f3un marka\u00f0ar og efnahagsumhverfis. Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) byggir \u00e1 l\u00e1nsfj\u00e1rv\u00f6xtum sem bj\u00f3\u00f0astsamst\u00e6\u00f0unni og \u00e1v\u00f6xtunarkr\u00f6fu eiginfj\u00e1r \u00ed samhengi vi\u00f0 hlutfall skulda og eiginfj\u00e1r. Vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 ef endurheimtanlegtvir\u00f0i fj\u00e1rskapandi einingarinnar er l\u00e6gra en b\u00f3kf\u00e6rt ver\u00f0. Endurheimtanlegt vir\u00f0i er reikna\u00f0 n\u00fdtingarvir\u00f0i \u00e1 grundvellisam\u00feykktrar rekstrar- og sj\u00f3\u00f0streymis\u00e1\u00e6tlunar.N\u00fdtingarvir\u00f0i var byggt \u00e1 eftirfarandi lykilforsendum:2024 2023Langt\u00edmav\u00f6xtur.......................................................................................................................2,5% 2,5%Tekjuv\u00f6xtur, vegi\u00f0 me\u00f0altal (CAGR '25-'29/'24-'28)...............................................................3,8% 3,6%\u00c1\u00e6tla\u00f0ur EBITDA v\u00f6xtur (CAGR '25-'29/'24-'28)....................................................................4,1% 3,2%Veginn fj\u00e1rmagnskostna\u00f0ur (WACC).....................................................................................11,3% 11,5%Skuldsetning...........................................................................................................................58,0% 50,0%Skuldavextir............................................................................................................................8,6% 8,3%A\u00f0 mati stj\u00f3rnenda munu raunh\u00e6far breytingar, \u00e1 \u00feeim lykilforsendum sem endurheimtanlegt vir\u00f0i byggir \u00e1, ekki lei\u00f0a til \u00feessa\u00f0 b\u00f3kf\u00e6rt ver\u00f0 vi\u00f0skiptavildar, l\u00edkt og \u00fea\u00f0 er tilgreint \u00ed \u00e1rsreikningnum, s\u00e9 h\u00e6rra en endurheimtanlegt vir\u00f0i.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__38": {
"value": "8. \u00d3efnislegar eignir\u00d3efnislegar eignir greinast \u00feannig: A\u00f0rarVi\u00f0skiptavild Fjarskiptaleyfi \u00f3efnisl. eignir SamtalsKostna\u00f0arver\u00f0Heildarver\u00f0 1.1.2023 .....................................................10.048.985 111.716 4.886.086 15.046.787 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu ............................................................0 185.000 304.816 489.816 Heildarver\u00f0 31.12.2023 ..................................................10.048.985 296.716 5.190.902 15.536.603 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu ............................................................87.500 0 244.085 331.585 Heildarver\u00f0 31.12.2024 ..................................................10.136.485 296.716 5.434.987 15.868.188 AfskriftirAfksrifa\u00f0 samtals 1.1.2023 ............................................0 98.510 3.262.016 3.360.526 Afskrift \u00e1rsins .................................................................0 14.580 473.130 487.710 Afskrifa\u00f0 samtals 31.12.2023 ........................................0 113.090 3.735.146 3.848.236 Afskrift \u00e1rsins .................................................................0 27.359 430.196 457.555 Afskrifa\u00f0 samtals 31.12.2024 ........................................0 140.449 4.165.342 4.305.791 B\u00f3kf\u00e6rt ver\u00f031.12.2023 .....................................................................10.048.985 183.626 1.455.756 11.688.367 31.12.2024 .....................................................................10.136.485 156.267 1.269.645 11.562.397 Afskriftarhlutf\u00f6ll ..............................................................0% 10% 20-50%Sj\u00e1 sk\u00fdringu 7 var\u00f0andi Vi\u00f0skiptavild. A\u00f0rar \u00f3efnislegar eignir samanstanda af v\u00f6rumerki, vi\u00f0skiptavinatengslum, vefs\u00ed\u00f0u, appiog \u00fej\u00f3nustukerfum. Hluti vi\u00f0b\u00f3ta \u00e1 \u00e1rinu er eignf\u00e6r\u00f0ur launakostna\u00f0ur vi\u00f0 \u00fer\u00f3un (sj\u00e1 sk\u00fdringu 3) og er afskrifa\u00f0ur \u00e1 5 \u00e1rum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__39": {
"value": "9. Rekstrarfj\u00e1rmunirRekstrarfj\u00e1rmunir greinast \u00feannig:Fjarskipta- \u00c1h\u00f6ld ogb\u00fana\u00f0ur t\u00e6ki Bifrei\u00f0ar SamtalsKostna\u00f0arver\u00f0Heildarver\u00f0 1.1.2023 .....................................................10.939.978 1.674.924 6.900 12.621.802 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu ............................................................1.145.324 421.040 0 1.566.364 Heildarver\u00f0 31.12.2023 ..................................................12.085.302 2.095.964 6.900 14.188.166 Vi\u00f0b\u00e6tur \u00e1 \u00e1rinu ............................................................1.018.052 373.222 6.387 1.397.661 Heildarver\u00f0 31.12.2024 ..................................................13.103.354 2.469.186 13.287 15.585.827 AfskriftirAfskrifa\u00f0 samtals 1.1.2023 ............................................7.265.831 1.487.096 6.208 8.759.135 Afskrift \u00e1rsins .................................................................1.059.843 339.042 0 1.398.885 Afskrifa\u00f0 samtals 31.12.2023 ........................................8.325.674 1.826.138 6.208 10.158.020 Afskrift \u00e1rsins .................................................................1.178.482 309.837 569 1.488.888 Afskrifa\u00f0 samtals 31.12.2024 ........................................9.504.156 2.135.975 6.777 11.646.908 B\u00f3kf\u00e6rt ver\u00f031.12.2023 .....................................................................3.759.628 269.826 692 4.030.146 31.12.2024 .....................................................................3.599.198 333.211 6.510 3.938.919 Afskriftarhlutf\u00f6ll ..............................................................14-50% 10-33% 20%V\u00e1tryggingarver\u00f0m\u00e6ti rekstrarfj\u00e1rmuna var kr. 7.181 millj\u00f3nir \u00ed lok \u00e1rsins 2024 (2023: 6.655 millj\u00f3nir).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__40": {
"value": "10. Leigueignir og leiguskuldbindingarSamst\u00e6\u00f0an f\u00e6rir leigueignir og -skuldir fyrir leigusamninga sem tengjast skrifstofuh\u00fasn\u00e6\u00f0i, bifrei\u00f0um oga\u00f0st\u00f6\u00f0uleigusamningum um fjarskiptab\u00fana\u00f0. Leigueignir og -skuldir eru a\u00f0greindar \u00ed efnahagsreikningi samst\u00e6\u00f0unnar.Leigueignir og -skuldir eru upphaflega f\u00e6r\u00f0ar til b\u00f3kar \u00e1 upphafsdegi samnings, sem n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna. F\u00e9lagi\u00f0notast vi\u00f0 innri vaxtakj\u00f6r til n\u00favir\u00f0ingar, a\u00f0 teknu tilliti til e\u00f0lis undirliggjandi eignar og t\u00edmalengd leigusamnings. N\u00fagildandivegnir me\u00f0altals n\u00favir\u00f0ingarvextir eru 6,6% fyrir leiguskuldbindingar.T\u00edmalengd leigusamninga byggir \u00e1 samningsbundnum r\u00e9ttindum, a\u00f0 teknu tilliti til mats stj\u00f3rnenda um framlengingu \u00fear semsl\u00edk \u00e1kv\u00e6\u00f0i eru til sta\u00f0ar. Gj\u00f6ld vegna breytilegra leigugrei\u00f0slna, leigusamninga a\u00f0 l\u00e1gum ver\u00f0m\u00e6tum ogskammt\u00edmaleigusamninga nema 4,7 millj\u00f3num kr\u00f3na og eru gjaldf\u00e6r\u00f0ar me\u00f0 \u00f6\u00f0rum rekstrarkostna\u00f0i. Leigusamningar eruflestir ver\u00f0trygg\u00f0ir og allir \u00ed \u00edslenskum kr\u00f3num.Leigueignir og skuldbindingar greinast \u00feannig:Fasteignir Fjarskipta- A\u00f0st\u00f6\u00f0urLeigueignir og bifrei\u00f0ar b\u00fana\u00f0ur fjarskiptas. SamtalsLeigueignir 1.1.2023.......................................................355.197 755.852 2.948.776 4.059.825 Endurflokkun...................................................................(308.914) 308.914 0 Vi\u00f0b\u00e6tur leigueignir........................................................21.006 0 0 21.006 Afskriftir \u00e1rsins................................................................(112.124) (52.119) (101.323) (265.566)\u00c1hrif endurmats leigusamninga......................................31.293 35.580 409.499 476.372 Leigueignir 31.12.2023...................................................295.372 430.399 3.565.866 4.291.639 Leigueignir 1.1.2024.......................................................295.372 430.399 3.565.866 4.291.637 Vi\u00f0b\u00e6tur leigueignir........................................................75.945 213.482 0 289.427 Afskriftir \u00e1rsins................................................................(121.737) (89.202) (109.012) (319.951)\u00c1hrif endurmats leigusamninga......................................30.026 81.766 280.832 392.624 Leigueignir 31.12.2024...................................................279.607 636.445 3.737.686 4.653.738 LeiguskuldbindingarLeiguskuldbindingar 1.1.2023.........................................400.121 795.577 5.023.464 6.219.162 Endurflokkun...................................................................(337.928)337.928 0 Vi\u00f0b\u00e6tur leigueignir........................................................21.006 0 0 21.006 Grei\u00f0slur \u00e1rsins..............................................................(111.798) (39.735) (42.748) (194.281)\u00c1hrif endurmats leiguskuldbindinga................................31.293 35.580 409.499 476.372 Leiguskuldbindingar 31.12.2023.....................................340.622 453.494 5.728.143 6.522.259 Leiguskuldbindingar 1.1.2024.........................................340.622 453.494 5.728.143 6.522.259 Vi\u00f0b\u00e6tur leigueignir........................................................75.945 213.482 0 289.427 Grei\u00f0slur \u00e1rsins..............................................................(132.299) (71.807) (50.621) (254.727)\u00c1hrif endurmats leiguskuldbindinga................................30.026 81.766 280.832 392.624 Leiguskuldbindingar 31.12.2024.....................................314.294 676.935 5.958.354 6.949.583 Fasteignir Fjarskipta- A\u00f0st\u00f6\u00f0urLeigugrei\u00f0slur 2024 og bifrei\u00f0ar b\u00fana\u00f0ur fjarskiptas. SamtalsSamtals leigugrei\u00f0slur 2024............................................157.642 151.142 411.163 719.947 Sem sundurli\u00f0ast \u00feannig;Vaxtagj\u00f6ld (sk\u00fdring 5)..................................................25.343 79.335 360.542 465.220 Afborganir...................................................................132.299 71.807 50.621 254.727 Leigugrei\u00f0slur 2023Samtals leigugrei\u00f0slur 2023............................................138.760 103.160 364.209 606.129 Sem sundurli\u00f0ast \u00feannig;Vaxtagj\u00f6ld (sk\u00fdring 5)..................................................26.962 63.425 321.461 411.848 Afborganir...................................................................111.798 39.735 42.748 194.281 Leiguskuldbindingar greinast \u00e1 eftirfarandi h\u00e1tt \u00e1 efnahagsreikning:31.12.2024 31.12.2023Langt\u00edmaskuldir......................................................................................................................6.690.624 6.328.508 Skammt\u00edmaskuldir..................................................................................................................258.959 193.751 6.949.583 6.522.259 Grei\u00f0slur leiguskuldbindinga greinast \u00e1Afborganir Afborganireftirfarandi h\u00e1tt:Leigugrei\u00f0sla Vaxtagj\u00f6ld31.12.2024 31.12.2023Til grei\u00f0slu n\u00e6stu 12 m\u00e1nu\u00f0i, skammt\u00edmaskuldir...........714.422 455.463 258.959 193.751 Til grei\u00f0slu \u00e1rin 2026 / 2025............................................705.137 438.919 266.218 198.079 Til grei\u00f0slu \u00e1rin 2027 / 2026............................................629.536 423.481 206.055 195.968 Til grei\u00f0slu \u00e1rin 2028 / 2027............................................589.090 413.150 175.940 144.208 Til grei\u00f0slu \u00e1rin 2029 / 2028............................................582.391 403.367 179.024 116.185 Til grei\u00f0slu \u00e1rin 2030 / 2029 og s\u00ed\u00f0ar..............................14.296.978 8.433.590 5.863.388 5.674.068 17.517.552 10.567.969 6.949.583 6.522.259 \u00c1hrif leiguskuldbindinga \u00e1 rekstrarreikning greinast \u00feannig:2024 2023Afskriftir (leigueignir)..............................................................................................................319.951 265.566 Vaxtagj\u00f6ld (leiguskuldbindingar).............................................................................................465.220 411.848 785.171 677.414 Samtals leigugrei\u00f0slur............................................................................................................(719.947) (606.129)Gj\u00f6ld vegna leiguskuldbindinga umfram grei\u00f0slur..................................................................65.225 71.285 EBITDA lei\u00f0r\u00e9tt fyrir leigugrei\u00f0slum (fyrir \u00e1hrif IFRS 16) greinist \u00feannig:2024 2023EBITDA samkv\u00e6mt rekstrarreikning......................................................................................4.127.964 3.978.547 Samtals leigugrei\u00f0slur............................................................................................................(719.947) (606.129)EBITDAaL (EBITDA a\u00f0 fr\u00e1dregnum leigugrei\u00f0slum)..............................................................3.408.017 3.372.417",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentAssetsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__41": {
"value": "11. A\u00f0rar langt\u00edmaskuldirHluti grei\u00f0slu \u00e1 endurleigu samst\u00e6\u00f0unnar vegna s\u00f6lu \u00e1 \u00f3virkum fjarskiptainnvi\u00f0um \u00ed lok \u00e1rs 2021 er flokka\u00f0 semfj\u00e1rm\u00f6gnunar\u00fe\u00e1ttur me\u00f0al annarra langt\u00edmaskulda. Fj\u00e1rh\u00e6\u00f0 fj\u00e1rm\u00f6gnunar\u00fe\u00e1ttarins er reiknu\u00f0 sem n\u00favir\u00f0i framt\u00ed\u00f0argrei\u00f0slnaog er ver\u00f0trygg\u00f0 me\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s. N\u00favir\u00f0is\u00fatreikningar mi\u00f0ast vi\u00f0 2,35% raunvexti.A\u00f0rar langt\u00edmaskuldir greinast \u00e1 eftirfarandi h\u00e1tt \u00e1 efnahagsreikning:31.12.2024 31.12.2023A\u00f0rar langt\u00edmaskuldir 01.01...................................................................................................3.013.741 2.838.866 Grei\u00f0slur \u00e1rsins......................................................................................................................(53.958) (46.695)Ver\u00f0b\u00e6tur og a\u00f0rar breytingar...............................................................................................150.653 221.570 A\u00f0rar langt\u00edmaskuldir 31.12...................................................................................................3.110.436 3.013.741 A\u00f0rar langt\u00edmaskuldir greinast \u00e1 eftirfarandi h\u00e1tt \u00e1 efnahagsreikning: 31.12.2024 31.12.2023Langt\u00edmaskuldir......................................................................................................................3.056.650 2.963.728 Skammt\u00edmaskuldir..................................................................................................................53.786 50.013 3.110.436 3.013.741 Grei\u00f0slur annarra langt\u00edmaskulda greinast \u00e1Afborganir Afborganireftirfarandi h\u00e1tt:SamtalsVaxtagj\u00f6ld31.12.2024 31.12.2023Til grei\u00f0slu n\u00e6stu 12 m\u00e1nu\u00f0i, skammt\u00edmaskuldir...........126.899 73.113 53.786 50.013 Til grei\u00f0slu \u00e1ri\u00f0 2026 / 2025............................................126.902 71.850 55.052 51.190 Til grei\u00f0slu \u00e1ri\u00f0 2027 / 2026............................................126.905 70.558 56.348 52.395 Til grei\u00f0slu \u00e1ri\u00f0 2028 / 2027............................................126.909 69.235 57.674 53.629 Til grei\u00f0slu \u00e1ri\u00f0 2029 / 2028............................................126.913 67.880 59.032 54.891 Til grei\u00f0slu \u00e1ri\u00f0 2030 / 2029 og s\u00ed\u00f0ar..............................4.054.501 1.225.957 2.828.544 2.751.623 4.689.029 1.578.593 3.110.436 3.013.741 \u00c1hrif annarra langt\u00edmaskulda \u00e1 rekstrarreikning greinast \u00feannig:2024 2023Ver\u00f0b\u00e6tur..............................................................................................................................150.653 221.569 Vaxtagj\u00f6ld..............................................................................................................................76.549 68.904 227.202 290.473 Skammt\u00edmaskuldir leiguskuldbindinga og annarra langt\u00edmask. greinast \u00feannig:31.12.2024 31.12.2023Leiguskuldbindingar (sk\u00fdring 10)............................................................................................258.959 193.751 A\u00f0rar langt\u00edmaskuldir.............................................................................................................53.786 50.013 312.745 243.764",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherNoncurrentLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__42": {
"value": "12. SamreksturSendaf\u00e9lagi\u00f0 ehf., sem flokkast sem samrekstrarf\u00e9lag, var stofna\u00f0 af Nova hf. og S\u00fdn hf. \u00ed tengslum vi\u00f0 rekstur senda vegna\u00fer\u00e1\u00f0lausra fjarskipta. Hvort f\u00e9lag er eigandi a\u00f0 50% hlutafj\u00e1r.Hlutdeild f\u00e9lagsins \u00ed samrekstri er f\u00e6r\u00f0 \u00ed reikningsskilin samkv\u00e6mt l\u00ednu-fyrir-l\u00ednu a\u00f0fer\u00f0.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__43": {
"value": "13. V\u00f6rubirg\u00f0irV\u00f6rubirg\u00f0ir \u00ed \u00e1rslok greinast \u00feannig:14. Vi\u00f0skiptakr\u00f6fur31.12.2024 31.12.2023V\u00f6rubirg\u00f0ir.............................................................................................................................448.912 444.217 Var\u00fa\u00f0arni\u00f0urf\u00e6rsla................................................................................................................(39.340) (38.911)409.572 405.306",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__45": {
"value": "15. Handb\u00e6rt f\u00e9 og \u00edgildi \u00feessHandb\u00e6rt f\u00e9 f\u00e9lagsins samanstendur af bankainnst\u00e6\u00f0um og sj\u00f3\u00f0i.31.12.2024 31.12.2023Bankainnst\u00e6\u00f0ur \u00ed ISK ...........................................................................................................982.775 465.660 Bankainnst\u00e6\u00f0ur \u00ed EUR ..........................................................................................................48.328 30.970 Bankainnst\u00e6\u00f0ur \u00ed USD ..........................................................................................................41 41 Sj\u00f3\u00f0ur ....................................................................................................................................289 289 1.031.433 496.960",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__44": {
"value": "V\u00f6rubirg\u00f0ir \u00ed \u00e1rslok greinast \u00feannig:14. Vi\u00f0skiptakr\u00f6fur31.12.2024 31.12.2023V\u00f6rubirg\u00f0ir.............................................................................................................................448.912 444.217 Var\u00fa\u00f0arni\u00f0urf\u00e6rsla................................................................................................................(39.340) (38.911)409.572 405.306Samst\u00e6\u00f0an f\u00e6rir vi\u00f0skiptakr\u00f6fur ni\u00f0ur mi\u00f0a\u00f0 vi\u00f0 v\u00e6nt \u00fatl\u00e1natap \u00e1 l\u00edft\u00edma. V\u00e6nt \u00fatl\u00e1natap \u00e1 l\u00edft\u00edma er meti\u00f0 \u00fatl\u00e1natap semkemur til af \u00f6llum m\u00f6gulegum vanskilaatbur\u00f0um \u00e1 v\u00e6ntum l\u00edft\u00edma fj\u00e1reignar. V\u00e6nt \u00fatl\u00e1natap \u00feessara fj\u00e1reigna er meti\u00f0 me\u00f0ni\u00f0urf\u00e6rsluflokkum sem byggja \u00e1 s\u00f6gulegri tapreynslu f\u00e9lagsins, a\u00f0 teknu tilliti til s\u00e9rgreindra \u00fe\u00e1tta tengdum vi\u00f0komandiskuldara, almennu efnahags\u00e1standi og mati \u00e1 b\u00e6\u00f0i n\u00faverandi a\u00f0st\u00e6\u00f0um \u00e1 reikningsskiladegi og sp\u00e1 um framt\u00ed\u00f0ar\u00fer\u00f3un.Samst\u00e6\u00f0an telur eftirfarandi vera vanskilaatbur\u00f0i vi\u00f0 innri st\u00fdringu \u00fatl\u00e1na\u00e1h\u00e6ttu \u00fear e\u00f0 s\u00f6guleg reynsla bendir til a\u00f0 kr\u00f6fursem anna\u00f0hvort eftirfarandi skilyr\u00f0a \u00e1 vi\u00f0 um s\u00e9u almennt ekki endurheimtanlegar: (1) Innri e\u00f0a ytri uppl\u00fdsingar benda til \u00feessa\u00f0 \u00f3l\u00edklegt s\u00e9 a\u00f0 skuldarinn grei\u00f0i s\u00ednum l\u00e1nadrottnum, \u00fear me\u00f0 tali\u00f0 f\u00e9laginu, a\u00f0 fullu (\u00e1n \u00feess a\u00f0 teki\u00f0 s\u00e9 tillit til ve\u00f0tryggingaf\u00e9lagsins), og (2) \u00deegar fj\u00e1reign er komin meira en 90 daga yfir gjalddaga, nema skynsamlegar og r\u00f6kstuddar uppl\u00fdsingarbendi til \u00feess a\u00f0 vi\u00f0eigandi s\u00e9 a\u00f0 mi\u00f0a vi\u00f0 fleiri vanskiladaga.\u00cd eftirfarandi t\u00f6flu kemur \u00e1h\u00e6ttusni\u00f0 vi\u00f0skiptakrafna fram mi\u00f0a\u00f0 vi\u00f0 ni\u00f0urf\u00e6rsluflokka samst\u00e6\u00f0unnar.31. desember 2024V\u00e6nt\u00fatl\u00e1nataps Br\u00fatt\u00f3 Dagar \u00ed vanskilum hlutfall b\u00f3kf\u00e6rt ver\u00f0 Ni\u00f0urf\u00e6rsla B\u00f3kf\u00e6rt ver\u00f0Ekki gjaldfalli\u00f0 ................................................................0-2%1.150.583 ( 11.396) 1.139.186 <30 ................................................................................30%23.244 ( 5.624) 17.620 31-60 .............................................................................60%11.462 ( 5.546) 5.916 61-90 .............................................................................60%7.191 ( 3.480) 3.712 91-120 ...........................................................................90%28.181 ( 20.454) 7.727 Samtals .........................................................................1.220.661 ( 46.500) 1.174.161 31. desember 2023V\u00e6nt\u00fatl\u00e1nataps Br\u00fatt\u00f3 Dagar \u00ed vanskilum hlutfall b\u00f3kf\u00e6rt ver\u00f0 Ni\u00f0urf\u00e6rsla B\u00f3kf\u00e6rt ver\u00f0Ekki gjaldfalli\u00f0 ................................................................0-2%1.115.564 ( 15.345) 1.100.221 <30 ................................................................................30%13.440 ( 3.252) 10.188 31-60 .............................................................................60%6.249 ( 3.024) 3.225 61-90 .............................................................................60%3.993 ( 1.932) 2.061 91-120 ...........................................................................90%32.305 ( 23.447) 8.858 Samtals .........................................................................1.171.552 ( 47.000) 1.124.554 Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur hafa veri\u00f0 \u00f3verulegar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__46": {
"value": "16. Langt\u00edmal\u00e1n Langt\u00edmal\u00e1n greinast \u00feannig:31.12.2024 31.12.2023Langt\u00edmal\u00e1n fr\u00e1 fj\u00e1rm\u00e1lastofnunum .......................................................................................1.995.000 2.094.750 N\u00e6sta \u00e1rs afborgun langt\u00edmal\u00e1na fr\u00e1 fj\u00e1rm\u00e1lastofnunum ......................................................(105.000) (99.750)Samtals langt\u00edmal\u00e1n fr\u00e1 fj\u00e1rm\u00e1lastofnunum ...........................................................................1.890.000 1.995.000 Afborganir langt\u00edmal\u00e1na \u00ed lok \u00e1rs 2024 eru sem h\u00e9r segir:Afb. og vextir Vaxtagj\u00f6ld2024 2023Til grei\u00f0slu n\u00e6stu 12 m\u00e1nu\u00f0i, skammt\u00edmaskuldir...........312.847 207.847 105.000 99.750 Til grei\u00f0slu \u00e1rin 2026 / 2025............................................301.612 196.612 105.000 105.000 Til grei\u00f0slu \u00e1rin 2027 / 2026............................................290.379 185.379 105.000 105.000 Til grei\u00f0slu \u00e1rin 2028 / 2027............................................1.769.880 89.880 1.680.000 105.000 Til grei\u00f0slu \u00e1rin 2029 / 2028 og s\u00ed\u00f0ar..............................0 0 0 1.680.000 Langt\u00edmal\u00e1n samtals.......................................................2.674.718 679.718 1.995.000 2.094.750 \u00cd lok \u00e1rsins 2023 endurfj\u00e1rmagna\u00f0i samst\u00e6\u00f0an langt\u00edmal\u00e1n s\u00edn fr\u00e1 fj\u00e1rm\u00e1lastofnunum me\u00f0 n\u00fdjum langt\u00edma l\u00e1nasamning me\u00f0breytilegum v\u00f6xtum. L\u00e1nasamningur samst\u00e6\u00f0unnar innifelur \u00e1kve\u00f0na fj\u00e1rhagslega skilm\u00e1la. Skilm\u00e1larnir eru m\u00e6ldir \u00e1rlega, \u00edlok \u00e1rs 2024 voru \u00feeir allir uppfylltir og ekkert bendir til annars en \u00feeir ver\u00f0i \u00e1fram uppfylltir \u00ed n\u00e6stu m\u00e6lingu.L\u00e1nasamningurinn er \u00ed \u00edslenskum kr\u00f3num og er \u00f3ver\u00f0trygg\u00f0ur.Hreyfingar \u00e1 langt\u00edmal\u00e1num greinast \u00feannig;2024 2023Langt\u00edmal\u00e1n 01.01..................................................................................................................2.094.750 2.433.593 N\u00fdjir l\u00e1nasamningar................................................................................................................0 2.100.000 Afborganir \u00e1rsins....................................................................................................................(105.000) (2.482.593)A\u00f0rar breytingar.....................................................................................................................5.250 43.750 Langt\u00edmal\u00e1n 31.12..................................................................................................................1.995.000 2.094.750 Langt\u00edmal\u00e1n greinast \u00e1 eftirfarandi h\u00e1tt \u00e1 efnahagsreikning:31.12.2024 31.12.2023Langt\u00edmaskuldir......................................................................................................................1.890.000 1.995.000 Skammt\u00edmaskuldir..................................................................................................................105.000 99.750 1.995.000 2.094.750 F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni eiga \u00f6ll hlutabr\u00e9fin \u00ed Nova hf. Hlutabr\u00e9fin eru ve\u00f0sett til tryggingar grei\u00f0slum langt\u00edmal\u00e1ns.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__47": {
"value": "17. Frestu\u00f0 tekjuskattsinneign og (tekjuskattsskuldbinding)F\u00e9lagi\u00f0 er samskatta\u00f0 me\u00f0 d\u00f3tturf\u00e9lagi s\u00ednu Nova hf. fr\u00e1 1. jan\u00faar 2019. Yfirf\u00e6ranlegt skattalegt tap hj\u00e1 m\u00f3\u00f0urf\u00e9laginu a\u00f0fj\u00e1rh\u00e6\u00f0 kr. 231,4 m.kr. sem mynda\u00f0ist fyrir 1. jan\u00faar 2019 er ekki f\u00e6rt sem tekjuskattsinneign. 20242023Tekjuskattsinneign 1.1. ..........................................................................................................475.656 377.736 Reikna\u00f0ur tekjuskattur (sj\u00e1 sk\u00fdringu 6) .................................................................................(215.610) (175.329)Tekjuskattur til grei\u00f0slu .........................................................................................................291.351 274.988 A\u00f0rar breytingar ....................................................................................................................(663) (1.739)Tekjuskattsinneign 31.12. ......................................................................................................550.734 475.656 Fresta\u00f0ur tekjuskattur greinist \u00feannig \u00e1 einstaka li\u00f0i:31.12.2024 31.12.2023Rekstrarfj\u00e1rmunir ...................................................................................................................(510.768) (555.193)Leigueignir og leiguskuldbindingar ........................................................................................459.169 446.124 A\u00f0rar langt\u00edmaskuldir ............................................................................................................622.087 602.748 Vi\u00f0skiptakr\u00f6fur ......................................................................................................................(5.752) (5.029)A\u00f0rir li\u00f0ir ................................................................................................................................(14.002) (12.994)Tekjuskattsinneign samtals ...................................................................................................550.734 475.656",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__48": {
"value": "18. Eigi\u00f0 f\u00e9Hlutaf\u00e9\u00datgefnir hlutir \u00ed lok \u00e1rs nema 3.683.966 \u00fe\u00fas.kr.. Eitt atkv\u00e6\u00f0i fylgir hverjum hlut \u00ed f\u00e9laginu. Allt hlutaf\u00e9 hefur veri\u00f0 innborga\u00f0. \u00cdsamr\u00e6mi vi\u00f0 heimild a\u00f0alfundar f\u00e9lagins \u00feann 21. mars 2024 h\u00f3f f\u00e9lagi\u00f0 endurkaup \u00e1 eigin hlutum \u00ed \u00f6\u00f0rum \u00e1rsfj\u00f3r\u00f0ungi. Fr\u00e120. apr\u00edl 2024 hefur f\u00e9lagi\u00f0 keypt samtals 96.786 \u00fe\u00fasund hluti a\u00f0 nafnver\u00f0i \u00e1 me\u00f0algenginu 3,88 kr. fyrir alls 375,7 m.kr. semnemur 2,6% af \u00fatistandandi hutaf\u00e9 f\u00e9lagsins.Varasj\u00f3\u00f0irVarasj\u00f3\u00f0ir samanstanda af bundnum eiginfj\u00e1rreikningi vegna hlutdeildar \u00ed afkomu hlutdeildarf\u00e9laga og l\u00f6gbundnum varasj\u00f3\u00f0i.Samkv\u00e6mt \u00edslenskum \u00e1rsreikningal\u00f6gum fr\u00e1 \u00e1rinu 2016 ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed rekstri d\u00f3tturf\u00e9laga og hlutdeildarf\u00e9lagaumfram \u00fev\u00ed sem nemur m\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.Samkv\u00e6mt l\u00f6gum um hlutaf\u00e9l\u00f6g skal f\u00e9lagi\u00f0 binda 25% af nafnver\u00f0i hlutafj\u00e1r \u00ed varasj\u00f3\u00f0i sem m\u00e1 ekki nota til a\u00f0 grei\u00f0ahluth\u00f6fum ar\u00f0.Varasj\u00f3\u00f0ir greinast \u00feannig:Bundinn hlutd.- L\u00f6gbundinnreikningur varasj\u00f3\u00f0ur Samtals2023Sta\u00f0a 1. jan\u00faar 2023......................................................924.833 258.804 1.183.637 Ar\u00f0ur fr\u00e1 d\u00f3tturf\u00e9lagi.......................................................umfram hagna\u00f0...........................................................102.170 102.170 Framlag \u00ed l\u00f6gbundinn varasj\u00f3\u00f0........................................72.882 72.882 Sta\u00f0a 31. desember 2023...............................................1.027.003 331.686 1.358.689 2024Sta\u00f0a 1 jan\u00faar 2024.......................................................1.027.003 331.686 1.358.689 Hlutdeild \u00ed hagna\u00f0i d\u00f3tturf\u00e9lagsumfram m\u00f3ttekinn ar\u00f0.................................................109.679 109.679 Framlag \u00ed l\u00f6gbundinn varasj\u00f3\u00f0........................................80.692 80.692 Sta\u00f0a 31. desember 2024...............................................1.136.682 412.378 1.549.060",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__49": {
"value": "19. A\u00f0rar fj\u00e1reignirA\u00f0rar fj\u00e1reignir sundurli\u00f0ast \u00feannig \u00ed lok \u00e1rs;\u00c1hrif \u00e1 B\u00f3kf\u00e6rtEignarhlutur Flokkun rekstur ver\u00f0Hi\u00f0 \u00cdslenska N\u00fameraflutningsf\u00e9lag ehf. (H\u00cdN) ................20%Anna\u00f00 2.596 Heildarfj\u00e1rfesting \u00ed \u00f6\u00f0rum fj\u00e1rfestingum2.596",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__50": {
"value": "20. \u00de\u00f3knun til endursko\u00f0enda\u00de\u00f3knun endursko\u00f0enda vegna endursko\u00f0unar \u00e1rsreiknings f\u00e9lagsins og d\u00f3tturf\u00e9lags \u00feess, og vegna annarrar \u00fej\u00f3nustusundurli\u00f0ast \u00feannig:2024 2023\u00de\u00f3knun til endursko\u00f0endaEndursko\u00f0un \u00e1rsreiknings .....................................................................................................17.229 18.507 \u00d6nnur \u00fej\u00f3nusta ......................................................................................................................1.121 1.380 18.350 19.887",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__51": {
"value": "21. Fj\u00e1rm\u00e1lagerningar og fj\u00e1rhagsleg \u00e1h\u00e6ttust\u00fdringEiginfj\u00e1rst\u00fdringEiginfj\u00e1rst\u00fdring samst\u00e6\u00f0unnar mi\u00f0ast vi\u00f0 a\u00f0 tryggja a\u00f0 rekstrarh\u00e6fi s\u00e9 ekki \u00f3gna\u00f0 \u00e1 sama t\u00edma og leitast er eftir a\u00f0 h\u00e1marka\u00e1v\u00f6xtun hluthafa me\u00f0 sem hagkv\u00e6mustu samsetningu skulda og eiginfj\u00e1r. Heildarstefnum\u00f6rkun samst\u00e6\u00f0unnar er \u00f3breytt fr\u00e1fyrra \u00e1ri.Flokkun fj\u00e1rm\u00e1lagerninga31.12.2024 31.12.2023Fj\u00e1reignirHandb\u00e6rt f\u00e9 og bankainnst\u00e6\u00f0ur ...........................................................................................1.031.433 496.960 Vi\u00f0skiptakr\u00f6fur ......................................................................................................................1.174.161 1.124.554 Kr\u00f6fur \u00e1 tengda a\u00f0ila .............................................................................................................142.728 174.063 A\u00f0rar kr\u00f6fur ...........................................................................................................................351.591 480.490 A\u00f0rar fj\u00e1reignir .......................................................................................................................2.596 2.596 2.702.509 2.278.663 Fj\u00e1rskuldir Vi\u00f0skiptaskuldir .....................................................................................................................( 795.493) ( 812.840)Vaxtaberandi langt\u00edmaskuldir ................................................................................................( 1.995.000) ( 2.094.750)Fj\u00e1rm\u00f6gnunar \u00fe\u00e1ttur vegna s\u00f6lu \u00f3virkra fjarskiptainnvi\u00f0a (sj\u00e1 sk\u00fdringu 11) ...........................( 3.110.436) ( 3.013.741)Skuld vi\u00f0 tengda a\u00f0ila ...........................................................................................................( 145.430) ( 177.069)A\u00f0rar skuldir ..........................................................................................................................( 773.969) ( 932.852)( 6.820.328) ( 7.031.252)Allir fj\u00e1rm\u00e1lagerningar eru reikna\u00f0ir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i.Markmi\u00f0 fj\u00e1rhagslegrar \u00e1h\u00e6ttust\u00fdringarFj\u00e1rst\u00fdring samst\u00e6\u00f0unnar fylgist me\u00f0 og st\u00fdrir fj\u00e1rhagslegri \u00e1h\u00e6ttu sem tengist starfsemi f\u00e9lagsins me\u00f0 innri \u00e1h\u00e6ttusk\u00fdrslum\u00fear sem \u00e1h\u00e6ttusni\u00f0 og umfang \u00e1h\u00e6ttu eru greind. \u00deessar \u00e1h\u00e6ttur innifela marka\u00f0s\u00e1h\u00e6ttu, \u00fatl\u00e1na\u00e1h\u00e6ttu og lausafj\u00e1r\u00e1h\u00e6ttu.Marka\u00f0s\u00e1h\u00e6ttaVaxta\u00e1h\u00e6ttaSamst\u00e6\u00f0an stendur frammi fyrir vaxta\u00e1h\u00e6ttu vegna \u00feess a\u00f0 \u00fea\u00f0 tekur b\u00e6\u00f0i l\u00e1n \u00e1 f\u00f6stum og breytilegum v\u00f6xtum. F\u00e9lagi\u00f0 st\u00fdrir\u00feeirri \u00e1h\u00e6ttu me\u00f0 \u00fev\u00ed a\u00f0 vi\u00f0halda vi\u00f0eigandi samsetningu \u00e1 l\u00e1num \u00e1 annars vegar f\u00f6stum og hins vegar breytilegum v\u00f6xtum.N\u00e1nari uppl\u00fdsingar um vaxta\u00e1h\u00e6ttu f\u00e9lagsins vegna fj\u00e1reigna og fj\u00e1rskulda er a\u00f0 finna \u00ed kafla um lausafj\u00e1rh\u00e6ttu \u00ed \u00feessarisk\u00fdringu.Eftirfarandi n\u00e6mnigreining var \u00e1kv\u00f6r\u00f0u\u00f0 mi\u00f0a\u00f0 vi\u00f0 \u00e1hrif vaxtabreytinga \u00e1 skuldir \u00e1 breytilegum v\u00f6xtum. Greiningin byggir \u00e1\u00feeirri forsendu a\u00f0 skuldir \u00ed lok reikningsskilat\u00edmabilsins hef\u00f0u veri\u00f0 \u00fatistandandi allt \u00e1ri\u00f0. Jafnframt er gert r\u00e1\u00f0 fyrir \u00fev\u00ed a\u00f0 allara\u00f0rar breytur, fyrir utan vi\u00f0eigandi vexti, v\u00e6ru fastar. 100pkt. h\u00e6kkun vaxta myndi hafa neikv\u00e6\u00f0 \u00e1hrif \u00e1 rekstrarreikning ogeigi\u00f0 f\u00e9 um 15,8 m.kr. a\u00f0 teknu tilliti til tekjuskatts\u00e1hrifa. 100 pkt. l\u00e6kkun vaxta myndi hafa s\u00f6mu \u00e1hrif en \u00ed gagnst\u00e6\u00f0a \u00e1tt.Ver\u00f0tryggingar\u00e1h\u00e6ttaF\u00e9lagi\u00f0 stendur frammi fyrir ver\u00f0tryggingar\u00e1h\u00e6ttu vegna \u00feess \u00fea\u00f0 tekur l\u00e1n e\u00f0a gengst undir skuldbindingu \u00fear sem grei\u00f0sluraf \u00feeim samningum eru tengdar vi\u00f0 breytingu \u00e1 v\u00edsit\u00f6lu neysluver\u00f0s e\u00f0a \u00f6\u00f0rum v\u00edsit\u00f6lum \u00fatgefnum af Hagstofu \u00cdslands. \u00cd lok\u00e1rs er f\u00e9lagi\u00f0 me\u00f0 ver\u00f0tryggingar\u00e1h\u00e6ttu \u00ed leiguskuldbindingum s\u00ednum og \u00f6\u00f0rum langt\u00edmaskuldum. H\u00e6kkun \u00e1 v\u00edsit\u00f6luneysluver\u00f0s um 1% mun hafa neikv\u00e6\u00f0 \u00e1hrif \u00e1 rekstur og eigi\u00f0 f\u00e9 um 31,1 m.kr. L\u00e6kkun um 1% mun hafa s\u00f6mu \u00e1hrif \u00ed \u00f6fuga\u00e1tt.Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta felst \u00ed h\u00e6ttunni \u00e1 a\u00f0 f\u00e9lagi\u00f0 lendi \u00ed vandr\u00e6\u00f0um me\u00f0 a\u00f0 standa skil \u00e1 skuldbindingum s\u00ednum. F\u00e9lagi\u00f0 st\u00fdrirlausafj\u00e1r\u00e1h\u00e6ttu sinni me\u00f0 \u00fev\u00ed a\u00f0 eiga fulln\u00e6gjandi varasj\u00f3\u00f0i, a\u00f0gang a\u00f0 l\u00e1nal\u00ednum, me\u00f0 st\u00f6\u00f0ugri sko\u00f0un \u00e1 \u00e1\u00e6tlu\u00f0usj\u00f3\u00f0streymi og raunverulegu sj\u00f3\u00f0streymi og me\u00f0 \u00fev\u00ed a\u00f0 hafa jafnv\u00e6gi milli fj\u00e1reigna og fj\u00e1rskulda hva\u00f0 var\u00f0ar gjalddaga.Eftirst\u00f6\u00f0vagreining \u00e1 fj\u00e1rskuldum f\u00e9lagsins kemur fram \u00ed eftirfarandi t\u00f6flum. T\u00f6flunar s\u00fdna \u00f3n\u00favirt framt\u00ed\u00f0arsj\u00f3\u00f0streymifj\u00e1rskulda og v\u00e6ntar vaxtagrei\u00f0slur mi\u00f0a\u00f0 vi\u00f0 fyrsta dag sem samst\u00e6\u00f0unni g\u00e6ti veri\u00f0 gert a\u00f0 grei\u00f0a.31. desember 2024Samnings- Vegi\u00f0 me\u00f0altal Eftir meira en bundi\u00f0 sj\u00f3\u00f0s- Innan 1 \u00e1rs2-3 \u00e1rvirkra vaxta3 \u00e1rstreymiSkammt\u00edmaskuldir ............................. 1.953.761 1.953.761 0 0 Leiguskuldbindingar ........................... 5,82 - 10,37% 17.517.552 714.422 1.334.672 15.468.458 A\u00f0rar langt\u00edmaskuldir ......................... 2,35% 4.689.029 126.899 253.807 4.308.323 L\u00e1n \u00e1 breytilegum v\u00f6xtum .................. 10,70% 2.674.718 312.847 591.991 1.769.880 26.835.060 3.107.929 2.180.471 21.546.660 Framt\u00ed\u00f0arsj\u00f3\u00f0streymi fj\u00e1rskulda og v\u00e6ntar vaxtagrei\u00f0slur \u00ed ne\u00f0angreindri t\u00f6flu eru bygg\u00f0ar \u00e1 st\u00f6\u00f0u l\u00e1na og skulda \u00ed \u00e1rslok2023.31. desember 2023Samnings- Vegi\u00f0 me\u00f0altal Eftir meira en bundi\u00f0 sj\u00f3\u00f0s- Innan 1 \u00e1rs 2-3 \u00e1rvirkra vaxta3 \u00e1rstreymiSkammt\u00edmaskuldir ............................. 2.084.947 2.084.947 0 0 Leiguskuldbindingar ........................... 5,82 - 10,37% 16.832.937 594.803 1.161.301 15.076.833 A\u00f0rar langt\u00edmaskuldir ......................... 2,35% 4.591.188 120.964 241.927 4.228.297 L\u00e1n \u00e1 breytilegum v\u00f6xtum .................. 10,95% 3.019.800 329.201 623.910 2.066.689 26.528.872 3.129.915 2.027.138 21.371.819 Gangvir\u00f0i fj\u00e1rm\u00e1lagerningaEftirfarandi tafla s\u00fdnir heildar b\u00f3kf\u00e6rt ver\u00f0 vaxtaberandi skulda \u00ed efnahagsreikningi f\u00e9lagsins \u00ed samanbur\u00f0i vi\u00f0 gangvir\u00f0i \u00feeirra.Gangvir\u00f0i, sem \u00e1kvar\u00f0a\u00f0 er vegna sk\u00fdringa, er reikna\u00f0 mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0i framt\u00ed\u00f0argrei\u00f0slna h\u00f6fu\u00f0st\u00f3ls og vaxta, n\u00favirt mi\u00f0a\u00f0vi\u00f0 marka\u00f0svexti \u00e1 reikningsskiladegi. B\u00f3kf\u00e6rt ver\u00f0 allra annarra fj\u00e1reigna og fj\u00e1rskulda er tali\u00f0 vera n\u00e1l\u00e6gt gangvir\u00f0i.20242023B\u00f3kf\u00e6rt ver\u00f0Gangvir\u00f0iB\u00f3kf\u00e6rt ver\u00f0 Gangvir\u00f0iVaxtaberandi skuldir ......................................................1.995.000 1.995.000 2.094.750 2.094.750 \u00datl\u00e1na\u00e1h\u00e6tta\u00datl\u00e1na\u00e1h\u00e6tta er h\u00e6ttan \u00e1 a\u00f0 m\u00f3ta\u00f0ili standi ekki vi\u00f0 samningsbundnar skyldur s\u00ednar og \u00fea\u00f0 lei\u00f0i til fj\u00e1rhagslegs taps fyrirf\u00e9lagi\u00f0. \u00datl\u00e1na\u00e1h\u00e6tta f\u00e9lagsins kemur einkum til vegna vi\u00f0skiptakrafna. \u00datl\u00e1na\u00e1h\u00e6ttu er st\u00fdrt me\u00f0 m\u00e1na\u00f0arlegum greiningum\u00e1 vanskilum vi\u00f0skiptavina og me\u00f0 athugun \u00e1 l\u00e1nsh\u00e6fismati n\u00fdrra vi\u00f0skiptavina. Uppl\u00fdsingar um a\u00f0fer\u00f0ir f\u00e9lagsins vi\u00f0 mat \u00e1v\u00e6ntu \u00fatl\u00e1natapi er a\u00f0 finna \u00ed sk\u00fdringu 14.H\u00e1marks\u00fatl\u00e1na\u00e1h\u00e6tta f\u00e9lagsins er b\u00f3kf\u00e6rt ver\u00f0 fj\u00e1reigna sem greint er fr\u00e1 a\u00f0 framan, samanber \u201eFlokkun fj\u00e1rm\u00e1lagerninga\u201c.Gjaldmi\u00f0lagengis\u00e1h\u00e6ttaF\u00e9lagi\u00f0 \u00e1 \u00ed vi\u00f0skiptum \u00ed erlendum gjaldmi\u00f0lum sem hefur \u00ed f\u00f6r me\u00f0 s\u00e9r gjaldmi\u00f0lagengis\u00e1h\u00e6ttu. B\u00f3kf\u00e6rt ver\u00f0 peningalegraeigna og skulda f\u00e9lagsins \u00ed erlendri mynt \u00ed lok reikningsskilat\u00edmabilsins er sem h\u00e9r segir:Hrein gjaldmi\u00f0lasta\u00f0a2024 2023Evra .......................................................................................................................................85.584 138.651 Bandar\u00edkjadollar ....................................................................................................................16.259 11.351 A\u00f0rir gjaldmi\u00f0lar ....................................................................................................................(4.363)24.916 97.479 174.918 Eftirfarandi tafla s\u00fdnir hva\u00f0a \u00e1hrif 10% styrking vi\u00f0eigandi erlends gjaldmi\u00f0ils gagnvart \u00edslenskri kr\u00f3nu myndi hafa \u00e1rekstrarreikning og eigi\u00f0 f\u00e9. \u00de\u00e6r eignir og skuldir \u00ed erlendri mynt sem fram koma \u00ed n\u00e6mnigreiningunni eru einkumskammt\u00edmaskuldir og kr\u00f6fur. Greiningin byggir \u00e1 \u00feeirri forsendu a\u00f0 fj\u00e1rh\u00e6\u00f0ir \u00e1 reikningsskiladegi v\u00e6ru \u00fatistandandi allt \u00e1ri\u00f0.Greiningin mi\u00f0ar vi\u00f0 a\u00f0 allar a\u00f0rar breytur en vi\u00f0eigandi gjaldmi\u00f0lagengi s\u00e9u \u00f3breyttar. N\u00e6mnigreiningin tekur ekki tillit tilskattalegra \u00e1hrifa. J\u00e1kv\u00e6\u00f0 fj\u00e1rh\u00e6\u00f0 merkir h\u00e6kkun hagna\u00f0ar og annars eiginfj\u00e1r. L\u00e6kkun \u00e1 gengi vi\u00f0eigandi erlendsgjaldmi\u00f0ils myndi hafa \u00f6fug \u00e1hrif \u00e1 rekstrarreikning og eigi\u00f0 f\u00e9.\u00c1hrif \u00e1 rekstur og eigi\u00f0 f\u00e92024 2023Evra .......................................................................................................................................(8.558) (13.865)Bandar\u00edkjadollar ....................................................................................................................(1.626) (1.135)A\u00f0rir gjaldmi\u00f0lar ....................................................................................................................436 (2.492)(9.748) (17.492)Rekstrar\u00e1h\u00e6ttaSamst\u00e6\u00f0an b\u00fdr vi\u00f0 \u00fdmis konar rekstrar\u00e1h\u00e6ttu, m.a. vegna lagasetningar. \u00cd l\u00f6gum um fjarskipti nr. 70/2022 er heimildFjarskiptastofu og r\u00e1\u00f0herra til a\u00f0 setja skilyr\u00f0i er tengjast fjarskiptaleyfum og \u00f6ryggi \u00feeirra. Samst\u00e6\u00f0an er me\u00f0vitu\u00f0 um \u00fe\u00e1\u00e1h\u00e6ttu sem kann a\u00f0 felast \u00ed \u00feessum heimildum og hefur skipulagt \u00e1\u00e6tlanir \u00ed tengslum vi\u00f0 \u00fea\u00f0.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__52": {
"value": "22. Hagna\u00f0ur \u00e1 hlutHagna\u00f0ur \u00e1 hlut er hagna\u00f0ur og heildarafkoma \u00e1 t\u00edmabilinu deilt me\u00f0 veginni me\u00f0alst\u00f6\u00f0u hlutafj\u00e1r \u00e1 t\u00edmabilinu. \u00deynnturhagna\u00f0ur \u00e1 hlut er s\u00e1 sami og hagna\u00f0ur \u00e1 hlut \u00fear sem engir kaupr\u00e9ttir eru til sta\u00f0ar n\u00e9 breytanlegar skuldir.Hagna\u00f0ur \u00e1 hlut reiknast \u00feannig:2024 2023Hagna\u00f0ur og heildarafkoma ..................................................................................................806.920 728.820 Sta\u00f0a hlutafj\u00e1r \u00ed upphafi t\u00edmabils ...........................................................................................3.694.777 3.817.277 Sta\u00f0a hlutafj\u00e1r \u00ed lok t\u00edmabils ..................................................................................................3.587.181 3.694.777 Vegin me\u00f0alsta\u00f0a hlutafj\u00e1r \u00e1 t\u00edmabilinu .................................................................................3.650.413 3.778.849 0,221 0,193",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__53": {
"value": "23. Tengdir a\u00f0ilarTengdir a\u00f0ilar f\u00e9lagsins er m\u00f3\u00f0urf\u00e9lag, hluthafar me\u00f0 veruleg \u00e1hrif, f\u00e9lag \u00ed samrekstri, stj\u00f3rnarmenn og stj\u00f3rnendur. Vi\u00f0skiptivi\u00f0 tengda a\u00f0ila eru \u00f3veruleg og afmarkast vi\u00f0 fjarskipta\u00fej\u00f3nustu. Vi\u00f0skiptin eru ver\u00f0l\u00f6g\u00f0 \u00e1 armslengdargrundvelli.31.12.2024 31.12.2023Sta\u00f0a vi\u00f0skiptakrafna \u00e1 tengda a\u00f0ila \u00ed lok \u00e1rsA\u00f0ili tengdur m\u00f3\u00f0urf\u00e9lagi, samrekstur ...................................................................................142.728 174.063 Sta\u00f0a vi\u00f0skiptaskulda vi\u00f0 tengda a\u00f0ila \u00ed lok \u00e1rsA\u00f0ili tengdur m\u00f3\u00f0urf\u00e9lagi, samrekstur ...................................................................................145.430 177.069 23. Tengdir a\u00f0ilar (frh.)Laun og \u00f6nnur hlunnindi stj\u00f3rnarmanna og stj\u00f3rnenda greinast \u00feannig:\u00d6nnur \u00d6nnur Fj\u00f6ldi hlutaGrunnlaun hlunnindi Grunnlaun hlunnindi \u00ed \u00e1rslok (\u00fe\u00fas)2024 2024 2023 2023 2024Sigr\u00ed\u00f0ur Olgeirsd\u00f3ttir, stj\u00f3rnarform. .......9.332 1.157 6.300 755 473 J\u00f3hannes \u00deorst., me\u00f0stj\u00f3rnandi ............5.234 0 3.150 0 0 Magn\u00fas \u00c1rnason, me\u00f0stj\u00f3rnandi ...........4.310 631 7.222 1.660 2.617 Hrund Rud\u00f3lfsd., me\u00f0stj\u00f3rnandi ............5.190 750 4.150 651 10.262 J\u00f3n \u00d3. Birgisson, me\u00f0stj\u00f3rnandi ...........5.234 652 4.758 663 0 Margr\u00e9t B. Tryggvad\u00f3ttir, forstj\u00f3ri ..........40.964 21.308 39.759 19.013 105.155 Framkv\u00e6mdastj\u00f3rn ...............................96.181 44.027 87.452 42.646 43.506 \u00d6nnur hlunnindi innihalda framlag launagrei\u00f0enda \u00ed l\u00edfeyrissj\u00f3\u00f0i, grei\u00f0slur vegna hvatakerfis og bifrei\u00f0ahlunnindi.Framkv\u00e6mdastj\u00f3rn innifelur \u00de\u00f3rhall J\u00f3hannsson CFO, \u00deur\u00ed\u00f0i Bj\u00f6rg Gu\u00f0nad\u00f3ttir CSO, \u00d3laf Magn\u00fasson CTO og Ren\u00f6tuBl\u00f6ndal COO, h\u00f3f st\u00f6rf \u00ed febr\u00faar. Til vi\u00f0b\u00f3tar ofangreindu f\u00e9kk J\u00f3n \u00d3ttar Birgisson, me\u00f0stj\u00f3rnandi, greidda \u00fe\u00f3knun \u00e1 \u00e1rinuvegna r\u00e1\u00f0gjafar\u00fej\u00f3nustu sem nemur 3,75 m.kr.Fj\u00f6ldi hluta \u00ed \u00e1rslok 2024 samanstendur af hlutum \u00ed beinu e\u00f0a \u00f3beinu eignarhaldi, me\u00f0lima stj\u00f3rnar og framkv\u00e6mdastj\u00f3rnar,e\u00f0a a\u00f0ilum \u00feeim tengdum, starfandi \u00ed \u00e1rslok.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__54": {
"value": "24. M\u00e1larekstur\u00deann 18. mars 2024 var gengi\u00f0 fr\u00e1 samkomulagi um fullna\u00f0aruppgj\u00f6r \u00ed m\u00e1li seljenda S\u00edmaf\u00e9lagsins ehf. gegn Nova hf. og laukm\u00e1linu \u00feann dag me\u00f0 ni\u00f0urfellingu \u00feess \u00ed h\u00e9ra\u00f0sd\u00f3mi, \u00e1n kostna\u00f0ar. \u00cd samr\u00e6mi vi\u00f0 efni samkomulagsins greiddi Nova tilseljenda S\u00edmaf\u00e9lagsins eingrei\u00f0slu a\u00f0 fj\u00e1rh\u00e6\u00f0 87,5 m.kr. \u00feann 25. mars 2024 til fullna\u00f0aruppgj\u00f6rs \u00e1 \u00f6llum kr\u00f6fum \u00feeirra, \u00fe.m.t.vaxta- og m\u00e1lskostna\u00f0arkr\u00f6fum. Fj\u00e1rh\u00e6\u00f0in er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i vi\u00f0skiptavildar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__55": {
"value": "25. Atbur\u00f0ir eftir reikningsskiladagEftir lok reikningsskiladags hefur f\u00e9lagi\u00f0 keypt vi\u00f0b\u00f3tar eigin hluti a\u00f0 nafnver\u00f0i 20,2 m.kr \u00e1 me\u00f0algenginu 4,3 kr. fyrir alls 86,9m.kr. sem er \u00ed samr\u00e6mi vi\u00f0 heimild a\u00f0alfundar um endurkaup fr\u00e1 21. mars 2024. Nema heildarkaup eigin br\u00e9fa \u00fe\u00e1 samtals116,9 millj\u00f3n hlutum a\u00f0 nafnver\u00f0i \u00e1 me\u00f0algenginu 4,21 fyrir alls 462,6 m.kr. sem nemur samtals 3,18% af \u00fatistandandi hlutaf\u00e9f\u00e9lagsins.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"f1__s8__6__56": {
"value": "26. Skilgreining \u00e1 lykilhugt\u00f6kumEBITDA .............................................. Rekstrarhagna\u00f0ur fyrir afskriftir, fj\u00e1rmagnsli\u00f0i og tekjuskatt.EBITDA hlutfall .................................. Framleg\u00f0arhlutfall rekstrar - EBITDA deilt me\u00f0 rekstrartekjumEBITDAaL ..........................................EBITDA lei\u00f0r\u00e9tt fyrir h\u00f6fu\u00f0st\u00f3ls og vaxtagrei\u00f0slum leiguskuldbindinga (EBITDA fyrir\u00e1hrif IFRS 16)EBIT ................................................... Rekstrarhagna\u00f0ur fyrir fj\u00e1rmagnsli\u00f0i og tekjuskatt.CAPEX ..............................................Fj\u00e1rfestingar (Capital expenditure), f\u00e9 nota\u00f0 til a\u00f0 kaupa, uppf\u00e6ra, og vi\u00f0haldafastafj\u00e1rmunum svosem fjarskiptab\u00fana\u00f0i, o.sv.frv.Eiginfj\u00e1rhlutfall ................................... Eigi\u00f0 f\u00e9 sem hlutfall af heildar eignum.Hagna\u00f0ur \u00e1 hlut .................................Hagna\u00f0ur deilt me\u00f0 vegnu me\u00f0altali \u00fatistandandi hlutafj\u00e1r \u00e1 t\u00edmabilinu.IFRS .................................................. Al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar (International Financial Reporting Standards)",
"dimensions": {
"concept": "ifrs-full:DescriptionOfOtherAccountingPoliciesRelevantToUnderstandingOfFinancialStatements",
"language": "is",
"entity": "scheme:64886J4FR973Q12HGS61",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
}
}
}