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"f7099": {
"value": "1369000000",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f7103": {
"value": "3034000000",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2022-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f7120": {
"value": "3171000000",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"f7124": {
"value": "1369000000",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s6_notes__6__6": {
"value": "1. Almennar uppl\u00fdsingar Reginn hf., \u201ef\u00e9lagi\u00f0\u201c, er me\u00f0 a\u00f0setur a\u00f0 Hagasm\u00e1ra 1 \u00ed K\u00f3pavogi. Samst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins fyrir \u00e1ri\u00f0 2023 hefur a\u00f0 geyma \u00e1rsreikning f\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem v\u00edsa\u00f0 er til \u00ed heild sem \u201esamst\u00e6\u00f0unnar\u201c og til einstakra f\u00e9laga sem \u201esamst\u00e6\u00f0uf\u00e9laga\u201c. F\u00e9lagi\u00f0 er almenningshlutaf\u00e9lag og skr\u00e1\u00f0 \u00ed Kauph\u00f6ll \u00cdslands (NASDAQ Iceland hf.).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__7": {
"value": "2. Grundv\u00f6llur reikningsskilanna a. Yfirl\u00fdsing um samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la \u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu, auk vi\u00f0b\u00f3tarkrafna \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006. Samantekt \u00e1 mikilv\u00e6gum reikningsskilaa\u00f0fer\u00f0um er \u00ed sk\u00fdringu 31. Stj\u00f3rn f\u00e9lagsins sta\u00f0festi \u00e1rsreikninginn me\u00f0 undirritun sinni \u00feann 14. febr\u00faar 2024. b. Rekstrarh\u00e6fi Stj\u00f3rnendur hafa meti\u00f0 rekstrarh\u00e6fi samst\u00e6\u00f0unnar. \u00dea\u00f0 er mat \u00feeirra a\u00f0 \u00e1framhaldandi rekstur hennar s\u00e9 trygg\u00f0ur og h\u00fan vel \u00ed stakk b\u00fain til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum \u00ed fyrirsj\u00e1anlegri framt\u00ed\u00f0. \u00c1rsreikningurinn er \u00fev\u00ed settur fram mi\u00f0a\u00f0 vi\u00f0 \u00e1framhaldandi starfsemi. c. Grundv\u00f6llur matsa\u00f0fer\u00f0a Samst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s, a\u00f0 \u00fev\u00ed undanskildu a\u00f0 fj\u00e1rfestingareignir f\u00e9lagsins eru metnar \u00e1 gangvir\u00f0i. d. Framsetningar- og starfr\u00e6kslugjaldmi\u00f0ill \u00c1rsreikningur f\u00e9lagsins er birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram. e. Mat stj\u00f3rnenda \u00ed reikningsskilum Ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti og gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 ver\u00f0a fr\u00e1brug\u00f0nar \u00feessu mati. Mat og forsendur \u00feess eru endursko\u00f0a\u00f0ar reglulega. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1. Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna er a\u00f0 finna \u00ed eftirfarandi sk\u00fdringum: Sk\u00fdring 11 - um mat fj\u00e1rfestingareigna. Sk\u00fdring 19 - um n\u00fdtingu \u00e1 yfirf\u00e6ranlegu skattalegu tapi. Vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is er byggt \u00e1 forsendum sem h\u00e1\u00f0ar eru mati stj\u00f3rnenda \u00e1 \u00fer\u00f3un \u00fdmissa \u00fe\u00e1tta \u00ed framt\u00ed\u00f0inni. Raunverulegt s\u00f6luver\u00f0 eigna og uppgrei\u00f0sluver\u00f0m\u00e6ti skulda kann a\u00f0 ver\u00f0a fr\u00e1brug\u00f0i\u00f0 \u00feessu mati.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__8": {
"value": "a. Yfirl\u00fdsing um samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la \u00c1rsreikningur samst\u00e6\u00f0unnar er ger\u00f0ur \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS) eins og \u00feeir hafa veri\u00f0 sta\u00f0festir af Evr\u00f3pusambandinu, auk vi\u00f0b\u00f3tarkrafna \u00ed l\u00f6gum um \u00e1rsreikninga nr. 3/2006. Samantekt \u00e1 mikilv\u00e6gum reikningsskilaa\u00f0fer\u00f0um er \u00ed sk\u00fdringu 31. Stj\u00f3rn f\u00e9lagsins sta\u00f0festi \u00e1rsreikninginn me\u00f0 undirritun sinni \u00feann 14. febr\u00faar 2024.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__9": {
"value": "b. Rekstrarh\u00e6fi Stj\u00f3rnendur hafa meti\u00f0 rekstrarh\u00e6fi samst\u00e6\u00f0unnar. \u00dea\u00f0 er mat \u00feeirra a\u00f0 \u00e1framhaldandi rekstur hennar s\u00e9 trygg\u00f0ur og h\u00fan vel \u00ed stakk b\u00fain til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum \u00ed fyrirsj\u00e1anlegri framt\u00ed\u00f0. \u00c1rsreikningurinn er \u00fev\u00ed settur fram mi\u00f0a\u00f0 vi\u00f0 \u00e1framhaldandi starfsemi.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__10": {
"value": "d. Framsetningar- og starfr\u00e6kslugjaldmi\u00f0ill \u00c1rsreikningur f\u00e9lagsins er birtur \u00ed \u00edslenskum kr\u00f3num, sem er starfr\u00e6kslugjaldmi\u00f0ill f\u00e9lagsins. Allar fj\u00e1rh\u00e6\u00f0ir eru birtar \u00ed millj\u00f3num kr\u00f3na nema anna\u00f0 s\u00e9 teki\u00f0 fram.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__11": {
"value": "e. Mat stj\u00f3rnenda \u00ed reikningsskilum Ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti og gefi s\u00e9r forsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0ur kunna a\u00f0 ver\u00f0a fr\u00e1brug\u00f0nar \u00feessu mati. Mat og forsendur \u00feess eru endursko\u00f0a\u00f0ar reglulega. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9r sta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1. Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningsskilaa\u00f0fer\u00f0ir hafa mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna er a\u00f0 finna \u00ed eftirfarandi sk\u00fdringum: Sk\u00fdring 11 - um mat fj\u00e1rfestingareigna. Sk\u00fdring 19 - um n\u00fdtingu \u00e1 yfirf\u00e6ranlegu skattalegu tapi. Vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is er byggt \u00e1 forsendum sem h\u00e1\u00f0ar eru mati stj\u00f3rnenda \u00e1 \u00fer\u00f3un \u00fdmissa \u00fe\u00e1tta \u00ed framt\u00ed\u00f0inni. Raunverulegt s\u00f6luver\u00f0 eigna og uppgrei\u00f0sluver\u00f0m\u00e6ti skulda kann a\u00f0 ver\u00f0a fr\u00e1brug\u00f0i\u00f0 \u00feessu mati.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__13-1": {
"value": "3. \u00c1kv\u00f6r\u00f0un gangvir\u00f0is Nokkrar reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar og sk\u00fdringar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i. \u00deetta gildir um fj\u00e1reignir, fj\u00e1rskuldir og a\u00f0rar eignir og skuldir. F\u00e9lagi\u00f0 hefur komi\u00f0 upp ferli vegna \u00e1kv\u00f6r\u00f0unar gangvir\u00f0is. \u00cd \u00fev\u00ed felst a\u00f0 stj\u00f3rnendur bera \u00e1byrg\u00f0 \u00e1 \u00f6llum mikilv\u00e6gum \u00e1kv\u00f6r\u00f0unum um gangvir\u00f0i, \u00fe.m.t. \u00e1kvar\u00f0anir vegna matsa\u00f0fer\u00f0a sem falla undir 3. stig gangvir\u00f0ismats. Stj\u00f3rnendur fara reglulega yfir mikilv\u00e6gar forsendur vi\u00f0 mat eigna og skulda sem eru bygg\u00f0ar \u00e1 g\u00f6gnum sem ekki er h\u00e6gt a\u00f0 afla \u00e1 marka\u00f0i. Ef uppl\u00fdsingar fr\u00e1 \u00feri\u00f0ja a\u00f0ila, l\u00edkt og ver\u00f0 fr\u00e1 mi\u00f0lurum e\u00f0a ver\u00f0mats\u00fej\u00f3nustu, eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is \u00fe\u00e1 n\u00fdta stj\u00f3rnendur uppl\u00fdsingarnar til a\u00f0 sty\u00f0ja \u00fe\u00e1 ni\u00f0urst\u00f6\u00f0u a\u00f0 mati\u00f0 uppfylli kr\u00f6fur um al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS), \u00fear \u00e1 me\u00f0al \u00fea\u00f0 \u00ferep sem sl\u00edkt mat myndi falla undir. Gangvir\u00f0i\u00f0 er flokka\u00f0 samkv\u00e6mt al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0linum IFRS 13 um gangvir\u00f0i \u00ed stigaskipt kerfi \u00e1 grundvelli \u00feeirra forsendna sem nota\u00f0ar eru vi\u00f0 mati\u00f0 samkv\u00e6mt eftirfarandi skilgreiningum: \u2212 Stig 1: skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir. \u2212 Stig 2: a\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt 1. stigi sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina, \u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleidd af ver\u00f0i). \u2212 Stig 3: forsendur sem nota\u00f0ar eru vi\u00f0 mat eignar e\u00f0a skuldar eru ekki bygg\u00f0ar \u00e1 f\u00e1anlegum marka\u00f0suppl\u00fdsingum (\u00f3greinanlegar uppl\u00fdsingar). Stj\u00f3rnendur meta \u00ed lok hvers \u00e1rs hvort eignir og skuldir sem reglulega eru metnar til gangvir\u00f0is hafi f\u00e6rst milli stiga. \u00c1 \u00e1rinu 2023 voru engar endurflokkanir \u00e1 milli stiga (2022: engar endurflokkanir \u00e1 milli stiga). N\u00e1nari uppl\u00fdsingar um forsendur sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is er a\u00f0 finna \u00ed sk\u00fdringu 11 um fj\u00e1rfestingareignir.Breytingar \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar undir li\u00f0num matsbreyting fj\u00e1rfestingareigna \u00ed rekstrarreikningi. Fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar eru ekki afskrifa\u00f0ar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__12-1": {
"value": "3. \u00c1kv\u00f6r\u00f0un gangvir\u00f0is Nokkrar reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar og sk\u00fdringar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i. \u00deetta gildir um fj\u00e1reignir, fj\u00e1rskuldir og a\u00f0rar eignir og skuldir. F\u00e9lagi\u00f0 hefur komi\u00f0 upp ferli vegna \u00e1kv\u00f6r\u00f0unar gangvir\u00f0is. \u00cd \u00fev\u00ed felst a\u00f0 stj\u00f3rnendur bera \u00e1byrg\u00f0 \u00e1 \u00f6llum mikilv\u00e6gum \u00e1kv\u00f6r\u00f0unum um gangvir\u00f0i, \u00fe.m.t. \u00e1kvar\u00f0anir vegna matsa\u00f0fer\u00f0a sem falla undir 3. stig gangvir\u00f0ismats. Stj\u00f3rnendur fara reglulega yfir mikilv\u00e6gar forsendur vi\u00f0 mat eigna og skulda sem eru bygg\u00f0ar \u00e1 g\u00f6gnum sem ekki er h\u00e6gt a\u00f0 afla \u00e1 marka\u00f0i. Ef uppl\u00fdsingar fr\u00e1 \u00feri\u00f0ja a\u00f0ila, l\u00edkt og ver\u00f0 fr\u00e1 mi\u00f0lurum e\u00f0a ver\u00f0mats\u00fej\u00f3nustu, eru nota\u00f0ar vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is \u00fe\u00e1 n\u00fdta stj\u00f3rnendur uppl\u00fdsingarnar til a\u00f0 sty\u00f0ja \u00fe\u00e1 ni\u00f0urst\u00f6\u00f0u a\u00f0 mati\u00f0 uppfylli kr\u00f6fur um al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la (IFRS), \u00fear \u00e1 me\u00f0al \u00fea\u00f0 \u00ferep sem sl\u00edkt mat myndi falla undir. Gangvir\u00f0i\u00f0 er flokka\u00f0 samkv\u00e6mt al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0linum IFRS 13 um gangvir\u00f0i \u00ed stigaskipt kerfi \u00e1 grundvelli \u00feeirra forsendna sem nota\u00f0ar eru vi\u00f0 mati\u00f0 samkv\u00e6mt eftirfarandi skilgreiningum: \u2212 Stig 1: skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir. \u2212 Stig 2: a\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt 1. stigi sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina, \u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleidd af ver\u00f0i). \u2212 Stig 3: forsendur sem nota\u00f0ar eru vi\u00f0 mat eignar e\u00f0a skuldar eru ekki bygg\u00f0ar \u00e1 f\u00e1anlegum marka\u00f0suppl\u00fdsingum (\u00f3greinanlegar uppl\u00fdsingar). Stj\u00f3rnendur meta \u00ed lok hvers \u00e1rs hvort eignir og skuldir sem reglulega eru metnar til gangvir\u00f0is hafi f\u00e6rst milli stiga. \u00c1 \u00e1rinu 2023 voru engar endurflokkanir \u00e1 milli stiga (2022: engar endurflokkanir \u00e1 milli stiga). N\u00e1nari uppl\u00fdsingar um forsendur sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is er a\u00f0 finna \u00ed sk\u00fdringu 11 um fj\u00e1rfestingareignir.Samanbur\u00f0ur \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u vir\u00f0i Eftirfarandi tafla s\u00fdnir samanbur\u00f0 \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1reigna og fj\u00e1rskulda \u00ed efnahagsreikningi. Ekki eru birtar uppl\u00fdsingar um gangvir\u00f0i ef \u00fea\u00f0 er jafnt b\u00f3kf\u00e6r\u00f0u ver\u00f0i. 20232022B\u00f3kf\u00e6rt B\u00f3kf\u00e6rt ver\u00f0Gangvir\u00f0i ver\u00f0Vaxtaberandi skuldir 116.351 110.126 109.081 108.065 Gangvir\u00f0i fj\u00e1reigna og fj\u00e1rskulda er reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a framt\u00ed\u00f0argrei\u00f0slur h\u00f6fu\u00f0st\u00f3ls og vaxta me\u00f0 marka\u00f0sv\u00f6xtum \u00e1 uppgj\u00f6rsdegi. Mi\u00f0a\u00f0 er vi\u00f0 marka\u00f0svexti eins og \u00feeir eru \u00ed lok \u00e1rs.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__15": {
"value": "4. Starfs\u00fe\u00e1ttayfirlit Starfs\u00fe\u00e1ttayfirlit veitir uppl\u00fdsingar um einstaka \u00fe\u00e6tti \u00ed rekstri f\u00e9lagsins. Starfsemi skiptist \u00ed \u00ferj\u00e1 \u00fe\u00e6tti sem byggja \u00e1 skipuriti f\u00e9lagsins. Starfs\u00fe\u00e6ttirnir skiptist eftir eignum og r\u00e6\u00f0ur r\u00e1\u00f0andi starfsemi \u00ed eigninni flokkuninni. Anna\u00f0 eru \u00fe\u00f3knunartekjur vegna hlutdeildar d\u00f3tturf\u00e9laga \u00ed yfirstj\u00f3rn. Fj\u00e1rmunatekjur og \u2013 gj\u00f6ld, hlutdeild \u00ed hagna\u00f0i hlutdeildarf\u00e9laga og tekjuskatt er ekki \u00fathluta\u00f0 \u00e1 starfs\u00fe\u00e6tti \u00fear sem \u00feessir li\u00f0ir eru hluti af rekstri samst\u00e6\u00f0unnar. Yfirliti\u00f0 er lagt fyrir framkv\u00e6mdastj\u00f3rn f\u00e9lagsins en endanleg \u00e1byrg\u00f0 er hj\u00e1 forstj\u00f3ra. Starfs\u00fe\u00e6ttir: \u2212 Verslun og \u00fej\u00f3nusta: Starfsemi sem tengist verslun og af\u00fereyingu \u00e1samt \u00fdmiss konar \u00fej\u00f3nustustarfsemi. \u2212 Opinberir a\u00f0ilar: \u00datleiga til opinberra a\u00f0ila og rekstur \u00ed fasteignum \u00fear sem \u00fea\u00f0 \u00e1 vi\u00f0. \u2212 Atvinnuh\u00fasn\u00e6\u00f0i og almennur marka\u00f0ur: Skrifstofuh\u00fasn\u00e6\u00f0i \u00ed eignasafni f\u00e9lagsins sem ekki er leigt \u00fat til opinberra a\u00f0ila, skrifstofusetur, allt i\u00f0na\u00f0ar-, geymslu- og lagerh\u00fasn\u00e6\u00f0i, auk h\u00f3tela f\u00e9lagsins. Starfs\u00fe\u00e1ttayfirlit 2023 Verslun og Opinberir Atvinnu- Samtals \u00fej\u00f3nustaa\u00f0ilarh\u00fasn\u00e6\u00f0iAnna\u00f0 J\u00f6fnun2023Leigutekjur 3.986 3.758 5.282 0 0 13.026 Rekstur \u00ed fasteignum 426 325 0 324 ( 324) 751 Rekstrartekjur 4.412 4.083 5.282 324 ( 324) 13.777 Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna ( 871) ( 612) ( 1.130) 0 0 ( 2.613)Rekstur \u00ed fasteignum ( 663) ( 369) 0 0 0 ( 1.032)Stj\u00f3rnunarkostna\u00f0ur ( 99) ( 94) ( 132) ( 723) 324 ( 723)Rekstrarkostna\u00f0ur ( 1.633) ( 1.075) ( 1.262) ( 723) 324 ( 4.369)Rekstrarhagna\u00f0ur fyrirmatsbreytingu 2.779 3.008 4.021 ( 399) 0 9.408 Matsbreytingfj\u00e1rfestingareigna 1.123 1.240 4.155 0 0 6.518 S\u00f6luhagna\u00f0urfj\u00e1rfestingareigna 0 ( 91) 5 0 0 ( 85)Afskriftir eigna til eigin nota ( 35) ( 35)Rekstrarhagna\u00f0ur 3.902 4.157 8.181 ( 399) ( 35) 15.806 Hrein fj\u00e1rmagnsgj\u00f6ld ( 11.566)Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga 581 Hagna\u00f0ur fyrir tekjuskatt 4.821 Tekjuskattur ( 1.004)Hagna\u00f0ur og heildarafkoma \u00e1rsins 3.818 Sta\u00f0a 31. desember 2023Fj\u00e1rfestingareignir \u00ed eigusamst\u00e6\u00f0unnar 60.458 48.846 70.142 0 0 179.446 Starfs\u00fe\u00e1ttayfirlit 2022 Verslun og Opinberir Atvinnu- Samtals \u00fej\u00f3nustaa\u00f0ilarh\u00fasn\u00e6\u00f0iAnna\u00f0 J\u00f6fnun2022Leigutekjur 3.517 3.535 4.456 11.508 Rekstur \u00ed fasteignum 398 289 2 283 ( 283) 689 Rekstrartekjur 3.915 3.824 4.458 283 ( 283) 12.197 Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna ( 898) ( 488) ( 939) ( 2.325)Rekstur \u00ed fasteignum ( 534) ( 345) 0 ( 879)Stj\u00f3rnunarkostna\u00f0ur ( 87) ( 87) ( 109) ( 626) 283 ( 626)Rekstrarkostna\u00f0ur ( 1.519) ( 920) ( 1.048) ( 626) 283 ( 3.829)Rekstrarhagna\u00f0ur fyrirmatsbreytingu 2.396 2.904 3.410 ( 343) 0 8.368 Matsbreytingfj\u00e1rfestingareigna 1.945 1.242 2.805 0 0 5.993 S\u00f6luhagna\u00f0urfj\u00e1rfestingareigna 2 71 53 0 0 126 Afskriftir eigna til eigin nota -21 ( 21)Rekstrarhagna\u00f0ur 4.343 4.217 6.268 ( 343) ( 21) 14.466 Hrein fj\u00e1rmagnsgj\u00f6ld ( 10.970)Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga 205 Hagna\u00f0ur fyrir tekjuskatt 3.701 Tekjuskattur ( 787)Hagna\u00f0ur og heildarafkoma \u00e1rsins 2.914 Sta\u00f0a 31. desember 2022Fj\u00e1rfestingareignir \u00ed eigusamst\u00e6\u00f0unnar 56.695 47.135 66.595 0 0 170.425",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__14-1": {
"value": "4. Starfs\u00fe\u00e1ttayfirlit Starfs\u00fe\u00e1ttayfirlit veitir uppl\u00fdsingar um einstaka \u00fe\u00e6tti \u00ed rekstri f\u00e9lagsins. Starfsemi skiptist \u00ed \u00ferj\u00e1 \u00fe\u00e6tti sem byggja \u00e1 skipuriti f\u00e9lagsins. Starfs\u00fe\u00e6ttirnir skiptist eftir eignum og r\u00e6\u00f0ur r\u00e1\u00f0andi starfsemi \u00ed eigninni flokkuninni. Anna\u00f0 eru \u00fe\u00f3knunartekjur vegna hlutdeildar d\u00f3tturf\u00e9laga \u00ed yfirstj\u00f3rn. Fj\u00e1rmunatekjur og \u2013 gj\u00f6ld, hlutdeild \u00ed hagna\u00f0i hlutdeildarf\u00e9laga og tekjuskatt er ekki \u00fathluta\u00f0 \u00e1 starfs\u00fe\u00e6tti \u00fear sem \u00feessir li\u00f0ir eru hluti af rekstri samst\u00e6\u00f0unnar. Yfirliti\u00f0 er lagt fyrir framkv\u00e6mdastj\u00f3rn f\u00e9lagsins en endanleg \u00e1byrg\u00f0 er hj\u00e1 forstj\u00f3ra. Starfs\u00fe\u00e6ttir: \u2212 Verslun og \u00fej\u00f3nusta: Starfsemi sem tengist verslun og af\u00fereyingu \u00e1samt \u00fdmiss konar \u00fej\u00f3nustustarfsemi. \u2212 Opinberir a\u00f0ilar: \u00datleiga til opinberra a\u00f0ila og rekstur \u00ed fasteignum \u00fear sem \u00fea\u00f0 \u00e1 vi\u00f0. \u2212 Atvinnuh\u00fasn\u00e6\u00f0i og almennur marka\u00f0ur: Skrifstofuh\u00fasn\u00e6\u00f0i \u00ed eignasafni f\u00e9lagsins sem ekki er leigt \u00fat til opinberra a\u00f0ila, skrifstofusetur, allt i\u00f0na\u00f0ar-, geymslu- og lagerh\u00fasn\u00e6\u00f0i, auk h\u00f3tela f\u00e9lagsins. Starfs\u00fe\u00e1ttayfirlit 2023 Verslun og Opinberir Atvinnu- Samtals \u00fej\u00f3nustaa\u00f0ilarh\u00fasn\u00e6\u00f0iAnna\u00f0 J\u00f6fnun2023Leigutekjur 3.986 3.758 5.282 0 0 13.026 Rekstur \u00ed fasteignum 426 325 0 324 ( 324) 751 Rekstrartekjur 4.412 4.083 5.282 324 ( 324) 13.777 Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna ( 871) ( 612) ( 1.130) 0 0 ( 2.613)Rekstur \u00ed fasteignum ( 663) ( 369) 0 0 0 ( 1.032)Stj\u00f3rnunarkostna\u00f0ur ( 99) ( 94) ( 132) ( 723) 324 ( 723)Rekstrarkostna\u00f0ur ( 1.633) ( 1.075) ( 1.262) ( 723) 324 ( 4.369)Rekstrarhagna\u00f0ur fyrirmatsbreytingu 2.779 3.008 4.021 ( 399) 0 9.408 Matsbreytingfj\u00e1rfestingareigna 1.123 1.240 4.155 0 0 6.518 S\u00f6luhagna\u00f0urfj\u00e1rfestingareigna 0 ( 91) 5 0 0 ( 85)Afskriftir eigna til eigin nota ( 35) ( 35)Rekstrarhagna\u00f0ur 3.902 4.157 8.181 ( 399) ( 35) 15.806 Hrein fj\u00e1rmagnsgj\u00f6ld ( 11.566)Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga 581 Hagna\u00f0ur fyrir tekjuskatt 4.821 Tekjuskattur ( 1.004)Hagna\u00f0ur og heildarafkoma \u00e1rsins 3.818 Sta\u00f0a 31. desember 2023Fj\u00e1rfestingareignir \u00ed eigusamst\u00e6\u00f0unnar 60.458 48.846 70.142 0 0 179.446 Starfs\u00fe\u00e1ttayfirlit 2022 Verslun og Opinberir Atvinnu- Samtals \u00fej\u00f3nustaa\u00f0ilarh\u00fasn\u00e6\u00f0iAnna\u00f0 J\u00f6fnun2022Leigutekjur 3.517 3.535 4.456 11.508 Rekstur \u00ed fasteignum 398 289 2 283 ( 283) 689 Rekstrartekjur 3.915 3.824 4.458 283 ( 283) 12.197 Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna ( 898) ( 488) ( 939) ( 2.325)Rekstur \u00ed fasteignum ( 534) ( 345) 0 ( 879)Stj\u00f3rnunarkostna\u00f0ur ( 87) ( 87) ( 109) ( 626) 283 ( 626)Rekstrarkostna\u00f0ur ( 1.519) ( 920) ( 1.048) ( 626) 283 ( 3.829)Rekstrarhagna\u00f0ur fyrirmatsbreytingu 2.396 2.904 3.410 ( 343) 0 8.368 Matsbreytingfj\u00e1rfestingareigna 1.945 1.242 2.805 0 0 5.993 S\u00f6luhagna\u00f0urfj\u00e1rfestingareigna 2 71 53 0 0 126 Afskriftir eigna til eigin nota -21 ( 21)Rekstrarhagna\u00f0ur 4.343 4.217 6.268 ( 343) ( 21) 14.466 Hrein fj\u00e1rmagnsgj\u00f6ld ( 10.970)Hlutdeild \u00ed afkomu hlutdeildarf\u00e9laga 205 Hagna\u00f0ur fyrir tekjuskatt 3.701 Tekjuskattur ( 787)Hagna\u00f0ur og heildarafkoma \u00e1rsins 2.914 Sta\u00f0a 31. desember 2022Fj\u00e1rfestingareignir \u00ed eigusamst\u00e6\u00f0unnar 56.695 47.135 66.595 0 0 170.425m. Starfs\u00fe\u00e1ttayfirlit Uppl\u00fdsingagj\u00f6f til stj\u00f3rnenda f\u00e9lagsins byggir \u00e1 \u00feremur starfs\u00fe\u00e1ttum \u00ed samr\u00e6mi vi\u00f0 skipurit f\u00e9lagsins.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__16": {
"value": "5. Rekstrartekjur Rekstrartekjur greinast \u00feannig: 2023 2022Rekstrartekjur af fastleigusamningum 12.302 10.831 Leigutekjur af veltutengdum samningum 813 781 Dreif\u00f0ar leigutekjur 89)( 105)( Leigutekjur samtals 13.026 11.508 Tekjur vegna rekstrar \u00ed fasteignum 751 689 Rekstrartekjur samtals 13.777 12.197 Lengd leigusamninga sem f\u00e9lagi\u00f0 hefur gert vi\u00f0 leigutaka eru allt a\u00f0 30 \u00e1r og eru \u00feeir flestir tengdir v\u00edsit\u00f6lu neysluver\u00f0s e\u00f0a byggingav\u00edsit\u00f6lu. Veginn me\u00f0alleigut\u00edmi er 6 \u00e1r (2022: 6 \u00e1r). Til a\u00f0 m\u00e6ta \u00e1hrifum af COVID-19 \u00e1 leigutaka f\u00e9lagsins voru ger\u00f0ar breytingar \u00e1 grei\u00f0slufyrirkomulagi hluta leigusamninga. Samkv\u00e6mt IFRS 16.87 ber a\u00f0 l\u00edta svo \u00e1 a\u00f0 \u00fe\u00e1 s\u00e9 um n\u00fdjan leigusamning a\u00f0 r\u00e6\u00f0a. \u00c1hrif breytinganna dreifast \u00fev\u00ed \u00e1 leigut\u00edma samningsins. Upps\u00f6fnu\u00f0 dreif\u00f0 leiga \u00ed lok \u00e1rs er 529 millj. kr. (2022: 618 millj .kr.). Koma 89 millj. kr. (2022: 93 millj.kr.) til l\u00e6kkunar \u00e1 tekjum \u00e1 n\u00e6stu 12 m\u00e1nu\u00f0um og 440 millj. kr. (2022: 525 millj. kr.) til l\u00e6kkunar tekna s\u00ed\u00f0ar. Eftirfarandi er greining \u00e1 \u00f3uppsegjanlegum leigugrei\u00f0slum samst\u00e6\u00f0unnar \u00ed \u00e1rslok mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lur \u00ed \u00e1rslok 2023 (\u00ed \u00e1rslok 2022). Ekki er teki\u00f0 tillit til veltutengdra leigusamninga. 2023 2022Leigugrei\u00f0slur 2023 10.702 Leigugrei\u00f0slur 2024 12.089 9.710 Leigugrei\u00f0slur 2025 10.830 8.982 Leigugrei\u00f0slur 2026 9.938 8.292 Leigugrei\u00f0slur 2027 7.681 6.534 Leigugrei\u00f0slur 2028 6.144 5.456 Eftir meira en 5 \u00e1r 32.435 27.390 79.117 77.066 Um 14% af leigutekjum samst\u00e6\u00f0unnar 2023 (2022:15%) komu fr\u00e1 st\u00e6rsta leigutakanum Reykjav\u00edkurborg, annar st\u00e6rsti leigutaki f\u00e9lagsins er \u00edslenska r\u00edki\u00f0 me\u00f0 um 10% af heildartekjum (2022:11%). Reykjav\u00edkurborg og \u00edslenska r\u00edki\u00f0 flokkast undir starfs\u00fe\u00e1ttinn samstarfsverkefni vi\u00f0 opinbera a\u00f0ila.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__17": {
"value": "6. Rekstrarkostna\u00f0ur Rekstrarkostna\u00f0ur greinist \u00feannig: 2023 2022Fasteignagj\u00f6ld, vatns- og fr\u00e1veitugj\u00f6ld 1.756 1.613 Tryggingar 196 168 Vi\u00f0hald og endurb\u00e6tur 494 404 Orkukostna\u00f0ur og sorphir\u00f0a 145 145 Afskriftir og ni\u00f0urf\u00e6rsla krafna 34 43 Laun og launatengd gj\u00f6ld 1.327 1.057 Annar rekstrarkostna\u00f0ur 417 399 Rekstrarkostna\u00f0ur samtals 4.369 3.829 Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna sem ekki myndu\u00f0u leigutekjur \u00e1 \u00e1rinu er \u00f3verulegur.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__18-1": {
"value": "Laun og launatengd gj\u00f6ld Laun og launatengd gj\u00f6ld greinast \u00feannig: 2023 2022Laun 1.075 860 L\u00edfeyrisi\u00f0gj\u00f6ld 155 117 \u00d6nnur launatengd gj\u00f6ld 97 80 Laun og launatengd gj\u00f6ld samtals 1.327 1.057 Laun og launatengd gj\u00f6ld greinast \u00feannig \u00e1 rekstrarli\u00f0i:Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna 503 416 Rekstur \u00ed fasteignum 273 237 Stj\u00f3rnunarkostna\u00f0ur 551 404 Laun og launatengd gj\u00f6ld samtals 1.327 1.057Laun, hlunnindi og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 til stj\u00f3rnar og stj\u00f3rnenda f\u00e9lagsins vegna starfa \u00ed samst\u00e6\u00f0unni \u00e1 \u00e1rinu greinast \u00feannig: 20232022Laun og M\u00f3tframlag Laun og M\u00f3tframlag hlunnindi\u00ed l\u00edfeyrissj\u00f3\u00f0hlunnind\u00ed l\u00edfeyrissj\u00f3\u00f0T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur 10,3 1,2 9,8 0,8Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur 5,4 0,6 5,1 0,4Benedikt Olgeirsson, stj\u00f3rnarma\u00f0ur 8,1 0,9 4,6 0,4Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5,4 0,7 5,1 0,4Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6,2 0,8 5,8 0,6Anna \u00de\u00f3r\u00f0ard\u00f3ttir, form. endursko\u00f0unarnefndar 2,1 0,3 1,5 0,2Gu\u00f0finna S. Bjarnad\u00f3ttir, form. tilnefningarnefndar 1,1 0,1 1,1 0,1\u00cdna Bj\u00f6rk Hannesd\u00f3ttir, tilnefningarnefnd 0,7 0,1 0,7 0,1\u00c1rni Gunnarsson, tilnefningarnefnd 0,7 0,1 0,6 0,0Albert \u00de\u00f3r J\u00f3nsson, fv. stj\u00f3rnarma\u00f0ur 0,0 0,0 1,1 0,1Hj\u00f6rd\u00eds Vilhj\u00e1lmsd\u00f3ttir, fv.form. endursko\u00f0unarnefndar0,0 0,0 0,4 0,0Sigurj\u00f3n P\u00e1lsson, fv. tilnefningarnefnd 0,0 0,0 0,1 0,0Helgi S. Gunnarsson, fv. forstj\u00f3ri 62,4 9,6 51,4 7,3Halld\u00f3r B. \u00deorbergsson forstj\u00f3ri 51,6 11,8 0 0\u00c6\u00f0stu stj\u00f3rnendur (fimm a\u00f0ilar) 188,2 35,1 147,5 24,7Alls 342,3 61,4 235,0 35,1\u00c6\u00f0stu stj\u00f3rnendur eru \u00feeir a\u00f0ilar sem mynda framkv\u00e6mdastj\u00f3rn f\u00e9lagsins a\u00f0 forstj\u00f3ra fr\u00e1t\u00f6ldum: Baldur M\u00e1r Helgason, Dagbj\u00f6rt Erla Einarsd\u00f3ttir, P\u00e1ll V. Bjarnason, R\u00f3sa Gu\u00f0mundsd\u00f3ttir og Sunna H. Sigmarsd\u00f3ttir. V\u00edsa\u00f0 er \u00ed sk\u00fdringu 10 var\u00f0andi vi\u00f0skipti vi\u00f0 tengda a\u00f0ila vegna kaupa \u00e1 eignahlut \u00ed Klasa ehf. Benedikt Olgeirsson \u00fe\u00e1\u00f0i laun fr\u00e1 Reginn \u00e1 \u00e1rinu 2023 vegna stj\u00f3rnarsetu \u00ed Klasa ehf. fyrir h\u00f6nd Regins. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Regin n\u00e1mu 6,1 millj.kr. og m\u00f3tframlag \u00ed l\u00edfeyrisj\u00f3\u00f0 nam 0,7 millj.kr. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Klasa ehf. n\u00e1mu 2,0 millj.kr. m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 nam 0,2 millj.kr. \u00d6nnur vi\u00f0skipti vi\u00f0 tengda a\u00f0ila eru \u00f3veruleg. Ver\u00f0lagning \u00ed sl\u00edkum vi\u00f0skiptum er samb\u00e6rileg og \u00ed \u00f6\u00f0rum vi\u00f0skiptum samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__19": {
"value": "\u00c1rsverk 66 58St\u00f6\u00f0ugildi \u00ed lok \u00e1rs 67 62",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__20": {
"value": "8. \u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis \u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis greinist \u00feannig: 2023 2022Endursko\u00f0un \u00e1rsreikninga 16 20K\u00f6nnun \u00e1rshlutareikninga 5 2\u00d6nnur sta\u00f0festingarvinna 6 5\u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis 27 27",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__25": {
"value": "9. Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2023 2022Vaxtatekjur 250 112Fj\u00e1rmunatekjur samtals 250 112Vaxtagj\u00f6ld ( 4.081) ( 3.330)Eignf\u00e6r\u00f0ir vextir 135 395 L\u00e1nt\u00f6kukostna\u00f0ur ( 29) ( 27)Vextir af leiguskuld ( 168) ( 167)Ver\u00f0b\u00e6tur ( 7.672) ( 7.953)Fj\u00e1rmagnsgj\u00f6ld samtals ( 11.816) ( 11.082)Hrein fj\u00e1rmagnsgj\u00f6ld ( 11.566) ( 10.970)Eignf\u00e6r\u00f0ir vextir eru vegna eigna sem eru \u00ed byggingu e\u00f0a unni\u00f0 er a\u00f0 verulegum endurb\u00f3tum \u00e1 og eru ekki \u00ed \u00fatleigu. Vaxta\u00fatreikningur mi\u00f0ar vi\u00f0 3,5% (2022: 3,5%) VTR me\u00f0alvexti og tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__21": {
"value": "9. Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2023 2022Vaxtatekjur 250 112Fj\u00e1rmunatekjur samtals 250 112Vaxtagj\u00f6ld ( 4.081) ( 3.330)Eignf\u00e6r\u00f0ir vextir 135 395 L\u00e1nt\u00f6kukostna\u00f0ur ( 29) ( 27)Vextir af leiguskuld ( 168) ( 167)Ver\u00f0b\u00e6tur ( 7.672) ( 7.953)Fj\u00e1rmagnsgj\u00f6ld samtals ( 11.816) ( 11.082)Hrein fj\u00e1rmagnsgj\u00f6ld ( 11.566) ( 10.970)Eignf\u00e6r\u00f0ir vextir eru vegna eigna sem eru \u00ed byggingu e\u00f0a unni\u00f0 er a\u00f0 verulegum endurb\u00f3tum \u00e1 og eru ekki \u00ed \u00fatleigu. Vaxta\u00fatreikningur mi\u00f0ar vi\u00f0 3,5% (2022: 3,5%) VTR me\u00f0alvexti og tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__26": {
"value": "Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2023 2022Vaxtatekjur 250 112Fj\u00e1rmunatekjur samtals 250 112",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__22": {
"value": "Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2023 2022Vaxtatekjur 250 112Fj\u00e1rmunatekjur samtals 250 112",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__24": {
"value": "Vaxtagj\u00f6ld ( 4.081) ( 3.330)Eignf\u00e6r\u00f0ir vextir 135 395 L\u00e1nt\u00f6kukostna\u00f0ur ( 29) ( 27)Vextir af leiguskuld ( 168) ( 167)Ver\u00f0b\u00e6tur ( 7.672) ( 7.953)Fj\u00e1rmagnsgj\u00f6ld samtals ( 11.816) ( 11.082)Hrein fj\u00e1rmagnsgj\u00f6ld ( 11.566) ( 10.970)Eignf\u00e6r\u00f0ir vextir eru vegna eigna sem eru \u00ed byggingu e\u00f0a unni\u00f0 er a\u00f0 verulegum endurb\u00f3tum \u00e1 og eru ekki \u00ed \u00fatleigu. Vaxta\u00fatreikningur mi\u00f0ar vi\u00f0 3,5% (2022: 3,5%) VTR me\u00f0alvexti og tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__23": {
"value": "Vaxtagj\u00f6ld ( 4.081) ( 3.330)Eignf\u00e6r\u00f0ir vextir 135 395 L\u00e1nt\u00f6kukostna\u00f0ur ( 29) ( 27)Vextir af leiguskuld ( 168) ( 167)Ver\u00f0b\u00e6tur ( 7.672) ( 7.953)Fj\u00e1rmagnsgj\u00f6ld samtals ( 11.816) ( 11.082)Hrein fj\u00e1rmagnsgj\u00f6ld ( 11.566) ( 10.970)Eignf\u00e6r\u00f0ir vextir eru vegna eigna sem eru \u00ed byggingu e\u00f0a unni\u00f0 er a\u00f0 verulegum endurb\u00f3tum \u00e1 og eru ekki \u00ed \u00fatleigu. Vaxta\u00fatreikningur mi\u00f0ar vi\u00f0 3,5% (2022: 3,5%) VTR me\u00f0alvexti og tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__28-1": {
"value": "10. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum Klasi ehf. eignarhlutur 33,3% Klasi ehf. Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk, er fasteigna\u00fer\u00f3unarf\u00e9lag en Reginn og Hagar hf. eignu\u00f0ust \u00feri\u00f0jungshlut hvort \u00ed f\u00e9laginu \u00e1 \u00e1rinu 2022 og KLS eignarhaldsf\u00e9lag ehf. heldur \u00e1 \u00feri\u00f0jungshlut. Hluti kaupver\u00f0s eignarhlutar Regins \u00ed Klasa ehf. var \u00f3greitt \u00ed lok \u00e1rs 2022 og f\u00e6rt sem a\u00f0rar langt\u00edmaskuldir a\u00f0 fj\u00e1rh\u00e6\u00f0 890 millj.kr. \u00ed efnahagsreikningi \u00ed \u00e1rslok 2022. Kaupver\u00f0i\u00f0 var greitt a\u00f0 fullu \u00e1 \u00e1rinu 2023. T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur Regins hf., er jafnframt annar a\u00f0aleigandi KLS eignarhaldsf\u00e9lags ehf. og situr \u00ed stj\u00f3rn Klasa ehf. Heildareignir Klasa ehf. samkv\u00e6mt dr\u00f6gum a\u00f0 \u00e1rsreikningi \u00feann 31.12.2023 voru 15.610 millj.kr. og eiginfj\u00e1rhlutfall 87%. Grunnur I ehf. eignarhlutur 20,6% Grunnur I ehf. Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk, heldur \u00e1 fasteignum og l\u00f3\u00f0um \u00ed Sm\u00e1rabygg\u00f0 \u00ed K\u00f3pavogi. Heildareignir Grunns I ehf. samkv\u00e6mt dr\u00f6gum a\u00f0 \u00e1rsreikningi \u00feann 31.12.2023 voru 2.384 millj.kr. og eiginfj\u00e1rhlutfall 88%. Eignarhlutur \u00ed hlutdeildarf\u00e9l\u00f6gum greinist \u00feannig: 2023 2022B\u00f3kf\u00e6rt ver\u00f0 1.1 4.552 0 Endurflokka\u00f0 sem eignarhlutur \u00ed hlutdeildarf\u00e9lagi 0 631 \u00c1hrif hlutdeildarf\u00e9laga 581 205 Fj\u00e1rfesting \u00ed Klasa ehf. 0 3.912 Ar\u00f0grei\u00f0sla fr\u00e1 Grunni I ehf. ( 103) ( 196)B\u00f3kf\u00e6rt ver\u00f0 31.12. 5.031 4.55227. F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0u Regins hf. voru 14 \u00ed lok \u00e1rs 2023: Eignarhlutur2023 2022Eignarhaldsf\u00e9lagi\u00f0 Sm\u00e1ralind ehf. 100% 100% Sm\u00e1ralind ehf. 100% 100%Knatth\u00f6llin ehf. 100% 100%Kvikmyndah\u00f6llin ehf. 100% 100%RA 5 ehf. 100% 100%Reginn atvinnuh\u00fasn\u00e6\u00f0i ehf. sameina\u00f0 RA5 ehf. 2023 100%HTO ehf. sameina\u00f0 RA5 ehf. 2023 100%FM h\u00fas ehf. 100% 100% Hafnarsl\u00f3\u00f0 ehf. 100% 100% H\u00f6r\u00f0uvellir ehf. 100% 100% Reykir fasteignaf\u00e9lag ehf. 100% 100%Reginn skrifstofusetur ehf. 100% 100%RA 18 ehf. 100% 100%S\u00f3lt\u00fan fasteign ehf. 99,95% 99,95%CCI fasteignir ehf. 100% 100%Dvergsh\u00f6f\u00f0i 4 ehf. 100% 100%M\u00f3\u00f0urf\u00e9lag er \u00ed \u00e1byrg\u00f0um fyrir hluta af skuldum d\u00f3tturf\u00e9laga. Hluti af eignum d\u00f3tturf\u00e9laga eru ve\u00f0settar fyrir skuldum m\u00f3\u00f0urf\u00e9lags. D\u00f3tturf\u00e9l\u00f6g f\u00e9lagsins eru \u00f6ll me\u00f0 l\u00f6gheimili \u00ed Hagasm\u00e1ra 1, K\u00f3pavogi.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__27": {
"value": "10. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum Klasi ehf. eignarhlutur 33,3% Klasi ehf. Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk, er fasteigna\u00fer\u00f3unarf\u00e9lag en Reginn og Hagar hf. eignu\u00f0ust \u00feri\u00f0jungshlut hvort \u00ed f\u00e9laginu \u00e1 \u00e1rinu 2022 og KLS eignarhaldsf\u00e9lag ehf. heldur \u00e1 \u00feri\u00f0jungshlut. Hluti kaupver\u00f0s eignarhlutar Regins \u00ed Klasa ehf. var \u00f3greitt \u00ed lok \u00e1rs 2022 og f\u00e6rt sem a\u00f0rar langt\u00edmaskuldir a\u00f0 fj\u00e1rh\u00e6\u00f0 890 millj.kr. \u00ed efnahagsreikningi \u00ed \u00e1rslok 2022. Kaupver\u00f0i\u00f0 var greitt a\u00f0 fullu \u00e1 \u00e1rinu 2023. T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur Regins hf., er jafnframt annar a\u00f0aleigandi KLS eignarhaldsf\u00e9lags ehf. og situr \u00ed stj\u00f3rn Klasa ehf. Heildareignir Klasa ehf. samkv\u00e6mt dr\u00f6gum a\u00f0 \u00e1rsreikningi \u00feann 31.12.2023 voru 15.610 millj.kr. og eiginfj\u00e1rhlutfall 87%. Grunnur I ehf. eignarhlutur 20,6% Grunnur I ehf. Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk, heldur \u00e1 fasteignum og l\u00f3\u00f0um \u00ed Sm\u00e1rabygg\u00f0 \u00ed K\u00f3pavogi. Heildareignir Grunns I ehf. samkv\u00e6mt dr\u00f6gum a\u00f0 \u00e1rsreikningi \u00feann 31.12.2023 voru 2.384 millj.kr. og eiginfj\u00e1rhlutfall 88%. Eignarhlutur \u00ed hlutdeildarf\u00e9l\u00f6gum greinist \u00feannig: 2023 2022B\u00f3kf\u00e6rt ver\u00f0 1.1 4.552 0 Endurflokka\u00f0 sem eignarhlutur \u00ed hlutdeildarf\u00e9lagi 0 631 \u00c1hrif hlutdeildarf\u00e9laga 581 205 Fj\u00e1rfesting \u00ed Klasa ehf. 0 3.912 Ar\u00f0grei\u00f0sla fr\u00e1 Grunni I ehf. ( 103) ( 196)B\u00f3kf\u00e6rt ver\u00f0 31.12. 5.031 4.552",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__29": {
"value": "11. Fj\u00e1rfestingareignir \u00c1kv\u00f6r\u00f0un gangvir\u00f0is Fj\u00e1rfestingareignir samst\u00e6\u00f0unnar eru metnar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0legu reikningsskilasta\u00f0lana IAS 40 Fj\u00e1rfestingareignir og IFRS 13 Mat \u00e1 gangvir\u00f0i, \u00fer\u00f3unareignir sem ekki er unnt a\u00f0 \u00e1\u00e6tla gangvir\u00f0i me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i. Allar fj\u00e1rfestingareignir falla undir stig 3 \u00ed flokkunarkerfi gangvir\u00f0smats, sem felur \u00ed s\u00e9r a\u00f0 mati\u00f0 byggir ekki \u00e1 f\u00e1anlegum marka\u00f0suppl\u00fdsingum. Engar breytingar eru \u00ed flokkun eigna milli stiga \u00e1 \u00e1rinu. Mat \u00e1 fj\u00e1rfestingareignum er unni\u00f0 af starfsm\u00f6nnum m\u00f3\u00f0urf\u00e9lagsins og er byggt \u00e1 s\u00f6mu matsa\u00f0fer\u00f0 og \u00e1ri\u00f0 \u00e1\u00f0ur. Innifali\u00f0 \u00ed mati \u00e1 fj\u00e1rfestingareignum eru innr\u00e9ttingar og a\u00f0rir fylgihlutir sem nau\u00f0synlegir eru til a\u00f0 tryggja tekjufl\u00e6\u00f0i eignanna. Byggt er \u00e1 forsendum vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is fj\u00e1rfestingareigna sem h\u00e1\u00f0ar eru mati stj\u00f3rnenda og \u00fev\u00ed kann raunverulegt s\u00f6luver\u00f0 a\u00f0 vera fr\u00e1brug\u00f0i\u00f0 matinu. Flokkun eigna er endursko\u00f0u\u00f0 mi\u00f0a\u00f0 vi\u00f0 notkun. Vi\u00f0 mat \u00e1 fj\u00e1rfestingareignum er stu\u00f0st vi\u00f0 n\u00favirt framt\u00ed\u00f0ar sj\u00f3\u00f0sfl\u00e6\u00f0i einstakra eigna. Sj\u00f3\u00f0streymisl\u00edkani\u00f0 byggir \u00e1 frj\u00e1lsu sj\u00f3\u00f0streymi til samst\u00e6\u00f0unnar sem er n\u00favirt me\u00f0 veginni \u00e1v\u00f6xtunarkr\u00f6fu fj\u00e1rmagns \u00e1 marka\u00f0i (WACC). Sj\u00f3\u00f0sfl\u00e6\u00f0is\u00e1\u00e6tlun \u00ed l\u00edkaninu er til 30 \u00e1ra (2022: 30 \u00e1ra). \u00c1v\u00f6xtunarkrafa eigin fj\u00e1r er metin \u00fat fr\u00e1 CAPM (Capital Asset Pricing Model) l\u00edkaninu \u00fear sem byggt er \u00e1 \u00e1h\u00e6ttulausum ver\u00f0trygg\u00f0um v\u00f6xtum. Sem vi\u00f0mi\u00f0un \u00e1 \u00e1h\u00e6ttulausum v\u00f6xtum er byggt \u00e1 3 m\u00e1na\u00f0a me\u00f0altali \u00e1v\u00f6xtunarkr\u00f6fu langs ver\u00f0trygg\u00f0s r\u00edkistrygg\u00f0s skuldabr\u00e9fs. Til vi\u00f0b\u00f3tar \u00e1h\u00e6ttulausum v\u00f6xtum kemur \u00e1lag til a\u00f0 m\u00e6ta \u00feeirri \u00e1h\u00e6ttu sem fylgir undirliggjandi rekstri f\u00e9lagsins \u00e1 hverjum t\u00edma. Vextir \u00e1 l\u00e1nsfj\u00e1rmagn eru metnir me\u00f0 hli\u00f0sj\u00f3n af almennum vaxtakj\u00f6rum sem bj\u00f3\u00f0ast \u00e1 marka\u00f0i. Gert er r\u00e1\u00f0 fyrir skuldsetningarhlutfallinu 65% (2022:65%) til framt\u00ed\u00f0ar. \u00c1\u00e6tla\u00f0 sj\u00f3\u00f0sfl\u00e6\u00f0i tekur mi\u00f0 af leigutekjum af fyrirliggjandi leigusamningum og v\u00e6ntri \u00fer\u00f3un \u00feeirra. Lagt er mat \u00e1 s\u00e9rhvern leigusamning og tillit teki\u00f0 til \u00feeirra \u00e1h\u00e6ttu\u00fe\u00e1tta sem m\u00e1li skipta, s.s. g\u00e6\u00f0a og t\u00edmalengdar n\u00fagildandi leigusamninga og \u00feeirrar marka\u00f0sleigu sem tali\u00f0 er a\u00f0 muni taka vi\u00f0 \u00feegar samningi l\u00fdkur. N\u00fdtingarhlutfall er \u00e1\u00e6tla\u00f0 97,5% eftir a\u00f0 leigusamningi l\u00fdkur (2022: 97,5%). \u00c1 m\u00f3ti \u00e1\u00e6tlu\u00f0um leigutekjum er dreginn fr\u00e1 rekstrarkostna\u00f0ur s.s. fasteignagj\u00f6ld, tryggingar, vi\u00f0hald og rekstur \u00ed fasteignum \u00fear sem \u00fea\u00f0 \u00e1 vi\u00f0 \u00e1samt hlutdeildar \u00ed stj\u00f3rnunarkostna\u00f0i. Me\u00f0 \u00feessum h\u00e6tti er hver eign f\u00e9lagsins metin sem sj\u00e1lfst\u00e6\u00f0 eining. Forsendur vir\u00f0isl\u00edkansins byggja \u00e1 reynslut\u00f6lum \u00far rekstri f\u00e9lagsins \u00e1samt sp\u00e1 um \u00fer\u00f3un lykil\u00fe\u00e1tta til framt\u00ed\u00f0ar. Ni\u00f0ursta\u00f0a matsins var h\u00e6kkun \u00e1 mati fj\u00e1rfestingareigna a\u00f0 fj\u00e1rh\u00e6\u00f0 6.518 millj. kr. (2022: 5.993 millj. kr.). Helstu \u00e1hrifa\u00fe\u00e6ttir \u00e1 mati\u00f0 eru ver\u00f0lagsbreytingar og h\u00e6kkun \u00e1v\u00f6xtunarkr\u00f6fu. Sundurli\u00f0un fj\u00e1rfestingareigna 2023: Fj\u00e1rfestingar-eignir \u00ed eigu Leigu- samst\u00e6\u00f0unnareignirSamtalsB\u00f3kf\u00e6rt ver\u00f0Sta\u00f0a 1.1.2023 170.425 3.314 173.739 Fj\u00e1rfesting \u00e1 t\u00edmabilinu 4.513 0 4.513 Selt \u00e1 t\u00edmabilinu ( 2.105) 0 ( 2.105)Breyting vegna endurmats leiguskulda 0 157 157 Matsbreyting t\u00edmabilsins 6.698 ( 180) 6.518 S\u00f6luhagna\u00f0ur/-tap ( 85)0 ( 85)Sta\u00f0a 31.12.2023 179.446 3.291 182.737 Sundurli\u00f0un fj\u00e1rfestingareigna 2022:B\u00f3kf\u00e6rt ver\u00f0Sta\u00f0a 1.1.2022 157.819 3.323 161.142 Endurflokka\u00f0 sem eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum ( 642) 0 642) ( Fj\u00e1rfesting \u00e1 t\u00edmabilinu 12.143 0 12.143 Selt \u00e1 t\u00edmabilinu ( 5.172) 0 5.172) ( Breyting vegna endurmats leiguskulda 0 149 149 Matsbreyting t\u00edmabilsins 6.151 158) ( 5.993 S\u00f6luhagna\u00f0ur/-tap 126 0 126 Sta\u00f0a 31.12.2022 170.425 3.314 173.739 N\u00e1nar er ger\u00f0 grein fyrir leigueignum og- skuldum \u00ed sk\u00fdringu 18. Sundurli\u00f0un fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar 2023:I\u00f0na\u00f0ar-og Heilsa,Verslunar- Skrifstofu-geymslu- menntun og \u00der\u00f3unar- h\u00fasn\u00e6\u00f0ih\u00fasn\u00e6\u00f0ih\u00fasn\u00e6\u00f0iH\u00f3telaf\u00fereyingeignirSamtalsB\u00f3kf\u00e6rt ver\u00f0Sta\u00f0a 1.1. 52.848 61.333 13.736 17.505 22.636 2.367 170.425 Fj\u00e1rfesting \u00e1 \u00e1rinu 0 0 0 0 0 504 504 Endurb\u00e6tur \u00e1 \u00e1rinu 2.037 673 28 104 489 678 4.009 Selt \u00e1 \u00e1rinu ( 295) ( 1.286) ( 524) 0 0 0 ( 2.105)Matsbreyting \u00e1rsins 1.311 2.981 1.036 1.423 265 ( 318) 6.698 S\u00f6luhagna\u00f0ur/-tap 0 ( 21) 27 0 ( 91) 0 ( 85)Sta\u00f0a 31.12 55.901 63.680 14.303 19.032 23.299 3.231 179.446 Helstu forsendur \u00ed vir\u00f0isl\u00edkaninu 2023:\u00c1\u00e6tla\u00f0ar leigutekjur \u00e1 fermetra \u00e1 m\u00e1n. \u00ed kr.1.220-15.6101.230-6.670 1.410-3.380 2.980-6480 1.600-5.960\u00c1\u00e6tlu\u00f0 me\u00f0alleiga \u00e1 leigu-fermetra \u00e1 m\u00e1n. \u00ed kr.3.365 3.504 2.246 5.355 3.096 3.374Veginn fj\u00e1rmagnskostna\u00f0ur \u00e1n skattsp\u00f6runar(WACC)6.2%-7,1% 5,9%-8,5% 5,9%-7,2% 6,6%-7,1% 6,1%-6,7%Vegi\u00f0 me\u00f0altal 6,38% 6,29% 6,74% 6,67% 6,20% 6,38%Sundurli\u00f0un fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar 2022:Verslunar- I\u00f0na\u00f0ar-og Heilsa,h\u00fasn\u00e6\u00f0iSkrifstofu- geymslu- H\u00f3telmenntun og \u00der\u00f3unar- SamtalsB\u00f3kf\u00e6rt ver\u00f0Sta\u00f0a 1.1. 46.596 59.150 13.491 11.343 22.328 4.911 157.819 Endurflokkun 4.024 0 0 0 0 ( 4.666) ( 642)Fj\u00e1rfesting \u00e1 \u00e1rinu 335 191 454 5.004 0 1.724 7.707 Endurb\u00e6tur \u00e1 \u00e1rinu 625 2.003 158 81 225 1.345 4.436 Selt \u00e1 \u00e1rinu ( 385) ( 1.851) ( 1.091) 5 ( 288) ( 1.562) ( 5.172)Matsbreyting \u00e1rsins 1.651 1.742 770 1.078 295 616 6.151 S\u00f6luhagna\u00f0ur/-tap 2 98 ( 45) ( 5) 76 0 126 Sta\u00f0a 31.12 52.848 61.333 13.736 17.505 22.636 2.367 170.425 Helstu forsendur \u00ed vir\u00f0isl\u00edkaninu 2022:\u00c1\u00e6tla\u00f0ar leigutekjur \u00e1 fermetra \u00e1 m\u00e1n. \u00ed kr.1.150-14.8001.150-6.200 1.300-3.150 2.770-6.360 1.500-5.540\u00c1\u00e6tlu\u00f0 me\u00f0alleiga \u00e1 leigu- fermetra \u00e1 m\u00e1n. \u00ed kr.3.110 3.213 1.946 4.501 2.888 3.020Veginn fj\u00e1rmagnskostna\u00f0ur \u00e1n skattsp\u00f6runar(WACC)5,7%-7,1% 5,6%-8,3% 5,8%-7,6% 6,3%-7,1% 5,6%-6,5%Vegi\u00f0 me\u00f0altal 6,09% 6,03% 6,54% 6,44% 5,82% 6,09%20232022H\u00e6kkun L\u00e6kkun H\u00e6kkun L\u00e6kkunN\u00e6mnisgreining gangvir\u00f0is:H\u00e6kkun (l\u00e6kkun) leigutekna um 5% 11.137 ( 11.137) 10.617 ( 10.617)L\u00e6kkun (h\u00e6kkun) \u00e1 \u00e1v\u00f6xtunarkr\u00f6fu um 0,5%-stig 11.846 ( 10.681) 11.411 ( 10.268)Ve\u00f0setningar og \u00e1byrg\u00f0arskuldbindingar \u00cd \u00e1rslok eru fj\u00e1rfestingareignir a\u00f0 b\u00f3kf\u00e6r\u00f0u vir\u00f0i 173.227 millj. kr. (2022: 166.907 millj. kr.) ve\u00f0settar til tryggingar \u00e1 skuldum f\u00e9lagsins a\u00f0 fj\u00e1rh\u00e6\u00f0 116.351 millj. kr. (2022: 109.081 millj.kr.). \u00c1 fasteignum f\u00e9lagsins hv\u00edla innskattskva\u00f0ir a\u00f0 fj\u00e1rh\u00e6\u00f0 5.982 millj.kr. \u00ed \u00e1rslok 2023 (2022: 5.992 millj.kr.). Vir\u00f0isaukaskattskv\u00f6\u00f0 fyrnist \u00e1 20 \u00e1rum og kemur ekki til grei\u00f0slu nema vi\u00f0komandi fasteign s\u00e9 ekki n\u00fdtt \u00ed vir\u00f0isaukaskattsskyldri starfsemi. Fasteignamat og v\u00e1tryggingarver\u00f0 Fasteignamat mannvirkja og l\u00f3\u00f0a nam \u00ed \u00e1rslok samtals 107.148 millj. kr. (2022: 105.563 millj. kr.). \u00c1 sama t\u00edma var brunab\u00f3tamat fasteigna f\u00e9lagsins 163.399 millj. kr. (2022: 147.746 millj. kr.). Samst\u00e6\u00f0an hefur keypt vi\u00f0b\u00f3tartryggingar a\u00f0 fj\u00e1rh\u00e6\u00f0 25.034 millj. kr. (2022: 24.902 millj. kr.). Frekari umfj\u00f6llun um reikningshaldslega me\u00f0fer\u00f0 fj\u00e1rfestingareigna er \u00ed sk\u00fdringu 31.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__30": {
"value": "12. Eignir til eigin nota Eignir til eigin nota eru h\u00faseignir, bifrei\u00f0ar og b\u00fana\u00f0ur sem tengjast ekki \u00fatleigu einstakra eigna: 2023 2022B\u00f3kf\u00e6rt ver\u00f0 1.1. 246 224 Keypt \u00e1 \u00e1rinu 96 86 Selt \u00e1 \u00e1rinu 13) ( 43) ( Afskrift \u00e1rsins 35) ( 21) ( B\u00f3kf\u00e6rt ver\u00f0 31.12 294 246",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__31": {
"value": "13. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig: 2023 2022Vi\u00f0skiptakr\u00f6fur 684 592 Leigudreifing, sj\u00e1 n\u00e1nar sk\u00fdr. 5 89 93 \u00d3innheimt s\u00f6luver\u00f0 5 103 A\u00f0rar skammt\u00edmakr\u00f6fur 322 117 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals 1.101 905 Fjalla\u00f0 er um l\u00e1ns\u00e1h\u00e6ttu og vir\u00f0isr\u00fdrnun (ni\u00f0urf\u00e6rslu) vi\u00f0skiptakrafna og annarra krafna samst\u00e6\u00f0unnar \u00ed sk\u00fdringu 22. Vi\u00f0skiptakr\u00f6fur vegna annarrar \u00fej\u00f3nustu eru \u00f3verulegar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__32": {
"value": "14. Handb\u00e6rt f\u00e9 Handb\u00e6rt f\u00e9 samanstendur af sj\u00f3\u00f0i og bankainnst\u00e6\u00f0um.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__36": {
"value": "Heildarhlutaf\u00e9 f\u00e9lagsins sem s\u00fdnt er \u00ed \u00e1rsreikningi samst\u00e6\u00f0unnar er heildarnafnver\u00f0 almennra hluta sem eru \u00fatgefnir af m\u00f3\u00f0urf\u00e9laginu og eru \u00fatistandandi \u00e1 reikningsskiladegi. Heildarhlutaf\u00e9 m\u00f3\u00f0urf\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess var 1.809 millj. kr. \u00ed \u00e1rslok 2023 og er a\u00f0 fullu greitt. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed m\u00f3\u00f0urf\u00e9laginu. \u00c1 a\u00f0alfundi Regins hf. \u00feann 7. mars 2023 var sam\u00feykkt a\u00f0 l\u00e6kka hlutaf\u00e9 f\u00e9lagsins um 13.605.127 kr. a\u00f0 nafnvir\u00f0i. L\u00e6kkunin t\u00f3k til eigin hluta f\u00e9lagsins sem f\u00e9lagi\u00f0 haf\u00f0i eignast me\u00f0 kaupum \u00ed samr\u00e6mi vi\u00f0 endurkaupa\u00e1\u00e6tlanir stj\u00f3rnar \u00e1 \u00e1rinu 2022. Engar h\u00f6mlur eru lag\u00f0ar \u00e1 r\u00e9tt hluthafa til s\u00f6lu \u00e1 hlutum s\u00ednum. Um eigendaskipti og framkv\u00e6md \u00feeirra fer eftir gildandi l\u00f6gum um rafr\u00e6na eignaskr\u00e1ningu ver\u00f0br\u00e9fa og reglna sem settar eru \u00e1 grundvelli \u00feeirra. \u00c1 hluthafafundum fylgir eitt atkv\u00e6\u00f0i hverri einni kr\u00f3nu \u00ed hlutaf\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__33": {
"value": "Heildarhlutaf\u00e9 f\u00e9lagsins sem s\u00fdnt er \u00ed \u00e1rsreikningi samst\u00e6\u00f0unnar er heildarnafnver\u00f0 almennra hluta sem eru \u00fatgefnir af m\u00f3\u00f0urf\u00e9laginu og eru \u00fatistandandi \u00e1 reikningsskiladegi. Heildarhlutaf\u00e9 m\u00f3\u00f0urf\u00e9lagsins samkv\u00e6mt sam\u00feykktum \u00feess var 1.809 millj. kr. \u00ed \u00e1rslok 2023 og er a\u00f0 fullu greitt. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed m\u00f3\u00f0urf\u00e9laginu. \u00c1 a\u00f0alfundi Regins hf. \u00feann 7. mars 2023 var sam\u00feykkt a\u00f0 l\u00e6kka hlutaf\u00e9 f\u00e9lagsins um 13.605.127 kr. a\u00f0 nafnvir\u00f0i. L\u00e6kkunin t\u00f3k til eigin hluta f\u00e9lagsins sem f\u00e9lagi\u00f0 haf\u00f0i eignast me\u00f0 kaupum \u00ed samr\u00e6mi vi\u00f0 endurkaupa\u00e1\u00e6tlanir stj\u00f3rnar \u00e1 \u00e1rinu 2022. Engar h\u00f6mlur eru lag\u00f0ar \u00e1 r\u00e9tt hluthafa til s\u00f6lu \u00e1 hlutum s\u00ednum. Um eigendaskipti og framkv\u00e6md \u00feeirra fer eftir gildandi l\u00f6gum um rafr\u00e6na eignaskr\u00e1ningu ver\u00f0br\u00e9fa og reglna sem settar eru \u00e1 grundvelli \u00feeirra. \u00c1 hluthafafundum fylgir eitt atkv\u00e6\u00f0i hverri einni kr\u00f3nu \u00ed hlutaf\u00e9. Varasj\u00f3\u00f0ur Yfirver\u00f0sreikningur innborga\u00f0s hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r sem f\u00e9lagi\u00f0 hefur selt. L\u00f6gbundinn varasj\u00f3\u00f0ur er stofna\u00f0ur \u00ed samr\u00e6mi vi\u00f0 l\u00f6g um hlutaf\u00e9l\u00f6g nr. 2/1995 sem kve\u00f0a \u00e1 um a\u00f0 minnst 10% af hagna\u00f0i f\u00e9lagsins, sem er ekki r\u00e1\u00f0stafa\u00f0 til l\u00e6kkunar \u00e1 tapi fyrri \u00e1ra e\u00f0a lagt \u00ed a\u00f0ra sj\u00f3\u00f0i \u00ed samr\u00e6mi vi\u00f0 l\u00f6g, skuli leggja \u00ed varasj\u00f3\u00f0 \u00fear til vir\u00f0i sj\u00f3\u00f0sins nemur 10% af hlutaf\u00e9 \u00ed f\u00e9laginu. \u00deegar \u00feeim m\u00f6rkum hefur veri\u00f0 n\u00e1\u00f0 skal framlag \u00ed varasj\u00f3\u00f0 vera minnst 5% \u00fear til vir\u00f0i hans nemur fj\u00f3r\u00f0ungi af hlutaf\u00e9 \u00ed f\u00e9laginu. Varasj\u00f3\u00f0ir greinast \u00feannig: L\u00f6gbundinn Yfirver\u00f0s Varasj\u00f3\u00f0ur varasj\u00f3\u00f0urreikningursamtalsSta\u00f0a 1.1.2023 457 15.643 16.100Breytingar \u00e1 \u00e1rinu0 0 0Sta\u00f0a 31.12.2023 457 15.643 16.100Bundinn hlutdeildarreikningur Bundinn hlutdeildarreikningur me\u00f0al eigin fj\u00e1r inniheldur hlutdeild \u00ed hagna\u00f0i d\u00f3tturf\u00e9laga fr\u00e1 \u00e1rsbyrjun 2016 sem er umfram \u00fathluta\u00f0an ar\u00f0 fr\u00e1 vi\u00f0komandi f\u00e9l\u00f6gum \u00e1 undirritunardegi. \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 \u00d3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9 er uppsafna\u00f0ur \u00f3r\u00e1\u00f0stafa\u00f0ur hagna\u00f0ur og \u00f3jafna\u00f0 tap samst\u00e6\u00f0unnar a\u00f0 fr\u00e1dregnum ar\u00f0grei\u00f0slum og millif\u00e6rslum \u00e1 m\u00f3ti \u00f6r\u00f0um eiginfj\u00e1rli\u00f0um. Eiginfj\u00e1rst\u00fdring \u00dea\u00f0 er stefna stj\u00f3rnar f\u00e9lagsins a\u00f0 eiginfj\u00e1rsta\u00f0a samst\u00e6\u00f0unnar s\u00e9 sterk til a\u00f0 sty\u00f0ja vi\u00f0 st\u00f6\u00f0ugleika \u00ed framt\u00ed\u00f0ar\u00fer\u00f3un starfseminnar og til a\u00f0 takast \u00e1 vi\u00f0 \u00f3vissu \u00ed ytra umhverfi. F\u00e9lagi\u00f0 hyggst halda raun\u00e1v\u00f6xtun eiginfj\u00e1r a\u00f0 jafna\u00f0i yfir 9%. F\u00e9lagi\u00f0 hyggst halda skuldsetningu f\u00e9lagins sem hlutfalli af fj\u00e1rfestingaeignum undir 65%. Fj\u00e1rfestingarstefna f\u00e9lagsins var sam\u00feykkt \u00e1 stj\u00f3rnarfundi 31. jan\u00faar 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__35": {
"value": "Yfirver\u00f0sreikningur innborga\u00f0s hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r sem f\u00e9lagi\u00f0 hefur selt. L\u00f6gbundinn varasj\u00f3\u00f0ur er stofna\u00f0ur \u00ed samr\u00e6mi vi\u00f0 l\u00f6g um hlutaf\u00e9l\u00f6g nr. 2/1995 sem kve\u00f0a \u00e1 um a\u00f0 minnst 10% af hagna\u00f0i f\u00e9lagsins, sem er ekki r\u00e1\u00f0stafa\u00f0 til l\u00e6kkunar \u00e1 tapi fyrri \u00e1ra e\u00f0a lagt \u00ed a\u00f0ra sj\u00f3\u00f0i \u00ed samr\u00e6mi vi\u00f0 l\u00f6g, skuli leggja \u00ed varasj\u00f3\u00f0 \u00fear til vir\u00f0i sj\u00f3\u00f0sins nemur 10% af hlutaf\u00e9 \u00ed f\u00e9laginu. \u00deegar \u00feeim m\u00f6rkum hefur veri\u00f0 n\u00e1\u00f0 skal framlag \u00ed varasj\u00f3\u00f0 vera minnst 5% \u00fear til vir\u00f0i hans nemur fj\u00f3r\u00f0ungi af hlutaf\u00e9 \u00ed f\u00e9laginu. Varasj\u00f3\u00f0ir greinast \u00feannig: L\u00f6gbundinn Yfirver\u00f0s Varasj\u00f3\u00f0ur varasj\u00f3\u00f0urreikningursamtalsSta\u00f0a 1.1.2023 457 15.643 16.100Breytingar \u00e1 \u00e1rinu0 0 0Sta\u00f0a 31.12.2023 457 15.643 16.100",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__34": {
"value": "Ar\u00f0grei\u00f0slustefna Regins hf. felur \u00ed s\u00e9r a\u00f0 grei\u00f0a til hluthafa fj\u00e1rh\u00e6\u00f0 sem nemur um 1/3 hluta hagna\u00f0ar n\u00e6stli\u00f0ins rekstrar\u00e1rs anna\u00f0 hvort \u00ed formi ar\u00f0grei\u00f0slna e\u00f0a me\u00f0 kaupum \u00e1 eigin br\u00e9fum og l\u00e6kkun \u00e1 hlutaf\u00e9. \u00cd ar\u00f0grei\u00f0slustefnu f\u00e9lagsins er tilteki\u00f0 a\u00f0 taka eigi tillit til \u00e1h\u00e6ttu \u00ed ytra umhverfi og \u00feess a\u00f0 f\u00e9lagi\u00f0 vi\u00f0haldi til framt\u00ed\u00f0ar traustri eigin- og lausafj\u00e1rst\u00f6\u00f0u. \u00c1 a\u00f0alfundi f\u00e9lagsins 7. mars 2023 var sam\u00feykkt a\u00f0 ekki yr\u00f0i greiddur \u00fat ar\u00f0ur \u00e1 \u00e1rinu 2023 og var hagna\u00f0ur af rekstri \u00e1rsins 2022 fluttur til n\u00e6sta reiknings\u00e1rs. Samkv\u00e6mt n\u00fagildandi ar\u00f0grei\u00f0slustefnu dags. 5. apr\u00edl 2022 skal vi\u00f0 \u00e1kv\u00f6r\u00f0un um fj\u00e1rh\u00e6\u00f0 ar\u00f0grei\u00f0slu l\u00edta til \u00feess a\u00f0 f\u00e9lagi\u00f0 vi\u00f0haldi sterkri fj\u00e1rhagsst\u00f6\u00f0u og teki\u00f0 s\u00e9 mi\u00f0 af \u00e1h\u00e6ttu \u00ed innra og ytra umhverfi og a\u00f0 f\u00e9lagi\u00f0 vilhaldi til framt\u00ed\u00f0ar traustri eigin-og lausafj\u00e1rst\u00f6\u00f0u. Me\u00f0 hli\u00f0sj\u00f3n um markmi\u00f0um f\u00e9lagsins um v\u00f6xt og \u00ed \u00fev\u00ed skyni a\u00f0 vi\u00f0halda traustri fj\u00e1rhagsst\u00f6\u00f0u er l\u00f6g\u00f0 fram s\u00fa tillaga a\u00f0 ekki ver\u00f0i greiddur \u00fat ar\u00f0ur og afkoma \u00e1rsins ver\u00f0i f\u00e6r\u00f0 \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__37": {
"value": "16. Hagna\u00f0ur \u00e1 hlut Grunnhagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu og s\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut, \u00fear sem ekki hafa veri\u00f0 gefnir \u00fat kaupr\u00e9ttir til starfsmanna n\u00e9 annarra og f\u00e9lagi\u00f0 hefur ekki teki\u00f0 l\u00e1n sem er breytanlegt \u00ed hlutaf\u00e9. 2023 2022Hagna\u00f0ur \u00e1rsins 3.818 2.914 Hlutaf\u00e9 \u00ed \u00e1rsbyrjun 1.809 1.823 \u00c1hrif endurkaupa \u00e1 eigin br\u00e9fum 0 ( 14)Vegi\u00f0 me\u00f0altal fj\u00f6lda hluta \u00e1 \u00e1rinu 1.809 1.813 Grunnhagna\u00f0ur og \u00feynntur hagna\u00f0ur \u00e1 hlut 2,11 1,61",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__39": {
"value": "17. Vaxtaberandi skuldir \u00cd \u00feessari sk\u00fdringu eru uppl\u00fdsingar um samningsbundin \u00e1kv\u00e6\u00f0i vaxtaberandi skulda f\u00e9lagsins, sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. 2023 2022Gr\u00e6nar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 37.442 32.661 Gr\u00e6n bankal\u00e1n 8.570 8.388 Gr\u00e6nar vaxtaberandi skuldir 46.012 41.049 A\u00f0rar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 44.823 42.846 A\u00f0rar skuldir vi\u00f0 l\u00e1nastofnanir 25.516 25.186 A\u00f0rar vaxtaberandi skuldir 70.339 68.032 Vaxtaberandi skuldir \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar 116.351 109.081 Skuld- (eign-) f\u00e6r\u00f0ur l\u00e1nt\u00f6kukostna\u00f0ur ( 29) 7 N\u00e6sta \u00e1rs afborgun vaxtaberandi skulda ( 3.771) 7.826) ( Vaxtaberandi skuldir samtals, langt\u00edmahluti 112.551 101.262 Tafla yfir skilm\u00e1la og endurgrei\u00f0slut\u00edma vaxtaberandi skulda: Loka Vegnir B\u00f3kf\u00e6rt Vegnir B\u00f3kf\u00e6rt gjalddagivextir ver\u00f0 2023vextir ver\u00f0 2022Ver\u00f0trygg\u00f0ar skuldir 2026 4,13% 12.848 3,43% 12.338 Ver\u00f0trygg\u00f0ar skuldir 2027 2,55% 18.682 2,06% 18.053 Ver\u00f0trygg\u00f0ar skuldir 2029 1,03% 3.288 1,06% 3.151 Ver\u00f0trygg\u00f0ar skuldir 2030 2,06% 12.497 2,06% 12.012 Ver\u00f0trygg\u00f0ar skuldir 2037 3,04% 8.224 3,04% 7.776 Ver\u00f0trygg\u00f0ar skuldir 2040 3,55% 6.467 Ver\u00f0trygg\u00f0ar skuldir 2047 3,68% 8.526 3,68% 8.230 Ver\u00f0trygg\u00f0ar skuldir 2048 3,60% 20.511 3,60% 19.453 Ver\u00f0trygg\u00f0ar skuldir 2050 2,50% 14.424 2,50% 13.703 Alls 3,03% 105.467 2,80% 94.716 \u00d3ver\u00f0trygg\u00f0ar skuldir 2023 3,10% 4.380 \u00d3ver\u00f0trygg\u00f0ar skuldir 2025 9,74% 1.240 7,75% 9.985 \u00d3ver\u00f0trygg\u00f0ar skuldir 2028 11,10% 9.644 Alls 10,94% 10.884 7,75% 14.365 Vaxtaberandi skuldir samtals 116.351 109.081 Afborganir vaxtaberandi langt\u00edmaskulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r: 2023 2022Afborgun 2023 7.826 Afborgun 2024 3.771 3.530 Afborgun 2025 5.181 12.319 Afborgun 2026 15.227 10.977 Afborgun 2027 18.906 19.627 Afborgun 2028 10.521 2.003 Afborganir s\u00ed\u00f0ar 62.745 52.799 Langt\u00edma vaxtaberandi skuldir samtals, \u00fe.m.t. n\u00e6sta \u00e1rs afborgun 116.351 109.081 L\u00e1nasamningar innan samst\u00e6\u00f0unnar innihalda skilm\u00e1la um fj\u00e1rhagslegan styrk og uppfyllir samst\u00e6\u00f0an alla gildandi skilm\u00e1la \u00ed \u00e1rslok 2023. Tekin voru n\u00fd l\u00e1n fyrir 7,6 ma.kr. (2022: 15 ma.kr.) \u00ed formi gr\u00e6nna skuldabr\u00e9fa. F\u00e9lagi\u00f0 greiddi \u00e1 m\u00f3ti upp l\u00e1n fyrir 4,4 ma.kr. (2022: 8 ma.kr.) L\u00e1nasamningar vaxtaberandi skulda a\u00f0 fj\u00e1rh\u00e6\u00f0 42.611 millj.kr. innihalda \u00e1kv\u00e6\u00f0i sem heimila uppgrei\u00f0slu \u00e1 \u00e1rinu 2024. Reginn hf. hefur skr\u00e1\u00f0 \u00e1 a\u00f0almarka\u00f0i Nasdaq Iceland hf., 120 ma.kr. skuldabr\u00e9faramma \u00fear sem heimilt er a\u00f0 gefa \u00fat skuldabr\u00e9f og v\u00edxla me\u00f0 mismunandi eiginleika. F\u00e9lagi\u00f0 er einnig me\u00f0 umgj\u00f6r\u00f0 utan um gr\u00e6na fj\u00e1rm\u00f6gnun. \u00cd lok \u00e1rs var gr\u00e6n fj\u00e1rm\u00f6gnun 46.012 millj.kr. (2022: 41.094 millj.kr.). 2023 2022Vaxtaberandi skuldir 1. jan\u00faar 109.081 96.039 N\u00fd l\u00e1ntaka 7.580 14.990 Afborganir og uppgrei\u00f0slur langt\u00edmal\u00e1na 7.983) ( 9.900) ( Breyting \u00e1 l\u00e1nt\u00f6kukostna\u00f0i 0 1) ( Ver\u00f0b\u00e6tur 7.672 7.953 Vaxtaberandi skuldir 31. desember 116.351 109.081 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__38": {
"value": "17. Vaxtaberandi skuldir \u00cd \u00feessari sk\u00fdringu eru uppl\u00fdsingar um samningsbundin \u00e1kv\u00e6\u00f0i vaxtaberandi skulda f\u00e9lagsins, sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i. 2023 2022Gr\u00e6nar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 37.442 32.661 Gr\u00e6n bankal\u00e1n 8.570 8.388 Gr\u00e6nar vaxtaberandi skuldir 46.012 41.049 A\u00f0rar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 44.823 42.846 A\u00f0rar skuldir vi\u00f0 l\u00e1nastofnanir 25.516 25.186 A\u00f0rar vaxtaberandi skuldir 70.339 68.032 Vaxtaberandi skuldir \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar 116.351 109.081 Skuld- (eign-) f\u00e6r\u00f0ur l\u00e1nt\u00f6kukostna\u00f0ur ( 29) 7 N\u00e6sta \u00e1rs afborgun vaxtaberandi skulda ( 3.771) 7.826) ( Vaxtaberandi skuldir samtals, langt\u00edmahluti 112.551 101.262 Tafla yfir skilm\u00e1la og endurgrei\u00f0slut\u00edma vaxtaberandi skulda: Loka Vegnir B\u00f3kf\u00e6rt Vegnir B\u00f3kf\u00e6rt gjalddagivextir ver\u00f0 2023vextir ver\u00f0 2022Ver\u00f0trygg\u00f0ar skuldir 2026 4,13% 12.848 3,43% 12.338 Ver\u00f0trygg\u00f0ar skuldir 2027 2,55% 18.682 2,06% 18.053 Ver\u00f0trygg\u00f0ar skuldir 2029 1,03% 3.288 1,06% 3.151 Ver\u00f0trygg\u00f0ar skuldir 2030 2,06% 12.497 2,06% 12.012 Ver\u00f0trygg\u00f0ar skuldir 2037 3,04% 8.224 3,04% 7.776 Ver\u00f0trygg\u00f0ar skuldir 2040 3,55% 6.467 Ver\u00f0trygg\u00f0ar skuldir 2047 3,68% 8.526 3,68% 8.230 Ver\u00f0trygg\u00f0ar skuldir 2048 3,60% 20.511 3,60% 19.453 Ver\u00f0trygg\u00f0ar skuldir 2050 2,50% 14.424 2,50% 13.703 Alls 3,03% 105.467 2,80% 94.716 \u00d3ver\u00f0trygg\u00f0ar skuldir 2023 3,10% 4.380 \u00d3ver\u00f0trygg\u00f0ar skuldir 2025 9,74% 1.240 7,75% 9.985 \u00d3ver\u00f0trygg\u00f0ar skuldir 2028 11,10% 9.644 Alls 10,94% 10.884 7,75% 14.365 Vaxtaberandi skuldir samtals 116.351 109.081 Afborganir vaxtaberandi langt\u00edmaskulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r: 2023 2022Afborgun 2023 7.826 Afborgun 2024 3.771 3.530 Afborgun 2025 5.181 12.319 Afborgun 2026 15.227 10.977 Afborgun 2027 18.906 19.627 Afborgun 2028 10.521 2.003 Afborganir s\u00ed\u00f0ar 62.745 52.799 Langt\u00edma vaxtaberandi skuldir samtals, \u00fe.m.t. n\u00e6sta \u00e1rs afborgun 116.351 109.081 L\u00e1nasamningar innan samst\u00e6\u00f0unnar innihalda skilm\u00e1la um fj\u00e1rhagslegan styrk og uppfyllir samst\u00e6\u00f0an alla gildandi skilm\u00e1la \u00ed \u00e1rslok 2023. Tekin voru n\u00fd l\u00e1n fyrir 7,6 ma.kr. (2022: 15 ma.kr.) \u00ed formi gr\u00e6nna skuldabr\u00e9fa. F\u00e9lagi\u00f0 greiddi \u00e1 m\u00f3ti upp l\u00e1n fyrir 4,4 ma.kr. (2022: 8 ma.kr.) L\u00e1nasamningar vaxtaberandi skulda a\u00f0 fj\u00e1rh\u00e6\u00f0 42.611 millj.kr. innihalda \u00e1kv\u00e6\u00f0i sem heimila uppgrei\u00f0slu \u00e1 \u00e1rinu 2024. Reginn hf. hefur skr\u00e1\u00f0 \u00e1 a\u00f0almarka\u00f0i Nasdaq Iceland hf., 120 ma.kr. skuldabr\u00e9faramma \u00fear sem heimilt er a\u00f0 gefa \u00fat skuldabr\u00e9f og v\u00edxla me\u00f0 mismunandi eiginleika. F\u00e9lagi\u00f0 er einnig me\u00f0 umgj\u00f6r\u00f0 utan um gr\u00e6na fj\u00e1rm\u00f6gnun. \u00cd lok \u00e1rs var gr\u00e6n fj\u00e1rm\u00f6gnun 46.012 millj.kr. (2022: 41.094 millj.kr.). 2023 2022Vaxtaberandi skuldir 1. jan\u00faar 109.081 96.039 N\u00fd l\u00e1ntaka 7.580 14.990 Afborganir og uppgrei\u00f0slur langt\u00edmal\u00e1na 7.983) ( 9.900) ( Breyting \u00e1 l\u00e1nt\u00f6kukostna\u00f0i 0 1) ( Ver\u00f0b\u00e6tur 7.672 7.953 Vaxtaberandi skuldir 31. desember 116.351 109.081 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__40": {
"value": "18. Leigusamningar Leigueignir og leiguskuldir eru vegna leigusamninga sem samst\u00e6\u00f0an leigir fr\u00e1 \u00feri\u00f0ja a\u00f0ila um l\u00f3\u00f0ir undir byggingar samst\u00e6\u00f0unnar og byggingar. Leigusamningar um byggingar eru ver\u00f0trygg\u00f0ir. Leigueignir sem samst\u00e6\u00f0an f\u00e6rir vegna \u00feessara leigusamninga eru f\u00e6r\u00f0ar sem fj\u00e1rfestingareignir samanber sk\u00fdringu 11 og eru \u00fe\u00e6r metnar \u00e1 gangvir\u00f0i \u00e1 hverjum reikningsskiladegi. Leiguskuldir eru metnar upphaflega mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0i leigugrei\u00f0slna sem eru \u00f3greiddar \u00e1 upphafsdegi. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota innbygg\u00f0a vexti \u00ed leigunni ef unnt er a\u00f0 \u00e1kvar\u00f0a \u00fe\u00e1 vexti me\u00f0 au\u00f0veldum h\u00e6tti. Ef svo er ekki, eru leigugrei\u00f0slur n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota vaxtakj\u00f6r samst\u00e6\u00f0unnar \u00e1 n\u00fdju l\u00e1nsf\u00e9. Eftir upphafsdag eru leiguskuldir metnar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fev\u00ed a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta, \u00fear sem leigugrei\u00f0slum er skipt upp \u00ed vaxtagj\u00f6ld, sem eru f\u00e6r\u00f0 \u00ed rekstrarreikning, og afborganir leiguskulda, sem eru f\u00e6r\u00f0ar til l\u00e6kkunar \u00e1 leiguskuldum \u00ed efnahagsreikning. Leigueignir og leiguskuldir greinast \u00feannig: Leigueignir 2023 2022Sta\u00f0a 1.1. 3.314 3.323 Breyting vegna endurmats leiguskulda 157 149 Matsbreyting t\u00edmabilsins 180) ( 158) ( Sta\u00f0a 31.12. 3.291 3.314 LeiguskuldirSta\u00f0a 1.1. 3.314 3.323 Endurmat vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna 157 149 Afborganir leiguskulda 180) ( 159) ( Langt\u00edmahluti leiguskulda sta\u00f0a 31.12 3.291 3.314 N\u00e6sta \u00e1rs afborgun leiguskulda 186) ( 173) ( Sta\u00f0a 31.12. a\u00f0 fr\u00e1dreginni n\u00e6sta \u00e1rs afborgun 3.105 3.141 Fj\u00e1rh\u00e6\u00f0ir \u00ed rekstrarreikningi 2023 2022Matsbreyting 180) ( 159) ( Vaxtagj\u00f6ld af leiguskuldum 168) ( 167) ( Fj\u00e1rh\u00e6\u00f0ir \u00ed rekstrarreikningi samtals 348) ( 326) ( Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymi 2023 2022Greidd vaxtagj\u00f6ld af leiguskuldum 168) ( 167) ( Afborganir leiguskulda 180) ( 159) ( Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymi samtals 348) ( 326) ( LeiguskuldirAfborganir leiguskulda vegna bygginga greinast \u00feannig n\u00e6stu \u00e1r 2023 2022Afborgun 2023 173Afborgun 2024 186 174Afborgun 2025 122 114Afborgun 2026 22 21Hrein fj\u00e1rfesting \u00ed leigusamningum 330 482",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__41": {
"value": "19. Tekjuskattur Tekjuskattur f\u00e6r\u00f0ur \u00ed rekstrarreikning greinist \u00feannig: 2023 2022Hagna\u00f0ur fyrir tekjuskatt 4.821 3.701 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli 20,0% 964 20,0% 740 \u00c1hrif skattalegra lei\u00f0r\u00e9ttinga 0,8% 39 1,3% 46 Virkur tekjuskattur 20,8% 1.004 21,3% 787 Tekjuskattsskuldbinding greinist \u00feannig: 2023 2022Tekjuskattsskuldbinding 1.1 12.907 12.120 Tekjuskattur \u00e1rsins 1.004 787 Tekjuskattsskuldbinding 31.12 13.910 12.907 Tekjuskattsskuldbinding skiptist \u00feannig:Fj\u00e1rfestingareignir og eignir til eigin nota 15.760 14.245 Vi\u00f0skiptakr\u00f6fur 18) ( 19) ( Leiguskuldbinding 621) ( 663) ( Leigueignir 658 663 Yfirf\u00e6ranlegt skattalegt tap 1.869) ( 1.319) ( Tekjuskattsskuldbinding 31.12 13.910 12.907 Yfirf\u00e6ranlegt skattalegt tap \u00ed \u00e1rslok greinist \u00feannig: 2023 2022Skattalegt tap \u00e1rsins 2013 n\u00fdtanlegt til \u00e1rsloka 2023 102Skattalegt tap \u00e1rsins 2014 n\u00fdtanlegt til \u00e1rsloka 202458 58 Skattalegt tap \u00e1rsins 2015 n\u00fdtanlegt til \u00e1rsloka 20250 0 Skattalegt tap \u00e1rsins 2016 n\u00fdtanlegt til \u00e1rsloka 2026 462 472 Skattalegt tap \u00e1rsins 2017 n\u00fdtanlegt til \u00e1rsloka 2027 99 99 Skattalegt tap \u00e1rsins 2018 n\u00fdtanlegt til \u00e1rsloka 2028 1.121 1.122 Skattalegt tap \u00e1rsins 2019 n\u00fdtanlegt til \u00e1rsloka 2029 1.182 1.182 Skattalegt tap \u00e1rsins 2020 n\u00fdtanlegt til \u00e1rsloka 2030 1.868 1.868 Skattalegt tap \u00e1rsins 2021 n\u00fdtanlegt til \u00e1rsloka 2031 557 541 Skattalegt tap \u00e1rsins 2022 n\u00fdtanlegt til \u00e1rsloka 2032 1.424 1.424 Skattalegt tap \u00e1rsins 2023 n\u00fdtanlegt til \u00e1rsloka 2033 2.780 0 Yfirf\u00e6ranlegt skattalegt tap samtals 9.551 6.868 Skattalegt tap \u00e1rsins 2023 myndast a\u00f0 st\u00e6rstum hluta vegna \u00feess a\u00f0 samkv\u00e6mt skattal\u00f6gum er 6.728 millj.kr. matsbreyting fj\u00e1rfestingaeigna ekki skilgreind sem tekjur og a\u00f0 heimilt er a\u00f0 afskrifa fj\u00e1rfestingareignir skattalega um 1.775 millj. kr. \u00c1 m\u00f3ti kemur h\u00e6rri s\u00f6luhagna\u00f0ur fj\u00e1rfestingareigna 870 millj.kr. Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni. \u00dea\u00f0 er mat stj\u00f3rnenda, byggt er \u00e1 rekstrar\u00e1\u00e6tlunum til n\u00e6stu \u00e1ra, a\u00f0 skattalegt tap f\u00e9lagsins \u00ed \u00e1rslok 2023 muni n\u00fdtast \u00e1 m\u00f3ti skattalegum hagna\u00f0i n\u00e6stu \u00e1ra.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__42": {
"value": "Tekjuskattsskuldbinding greinist \u00feannig: 2023 2022Tekjuskattsskuldbinding 1.1 12.907 12.120 Tekjuskattur \u00e1rsins 1.004 787 Tekjuskattsskuldbinding 31.12 13.910 12.907 Tekjuskattsskuldbinding skiptist \u00feannig:Fj\u00e1rfestingareignir og eignir til eigin nota 15.760 14.245 Vi\u00f0skiptakr\u00f6fur 18) ( 19) ( Leiguskuldbinding 621) ( 663) ( Leigueignir 658 663 Yfirf\u00e6ranlegt skattalegt tap 1.869) ( 1.319) ( Tekjuskattsskuldbinding 31.12 13.910 12.907 Yfirf\u00e6ranlegt skattalegt tap \u00ed \u00e1rslok greinist \u00feannig: 2023 2022Skattalegt tap \u00e1rsins 2013 n\u00fdtanlegt til \u00e1rsloka 2023 102Skattalegt tap \u00e1rsins 2014 n\u00fdtanlegt til \u00e1rsloka 202458 58 Skattalegt tap \u00e1rsins 2015 n\u00fdtanlegt til \u00e1rsloka 20250 0 Skattalegt tap \u00e1rsins 2016 n\u00fdtanlegt til \u00e1rsloka 2026 462 472 Skattalegt tap \u00e1rsins 2017 n\u00fdtanlegt til \u00e1rsloka 2027 99 99 Skattalegt tap \u00e1rsins 2018 n\u00fdtanlegt til \u00e1rsloka 2028 1.121 1.122 Skattalegt tap \u00e1rsins 2019 n\u00fdtanlegt til \u00e1rsloka 2029 1.182 1.182 Skattalegt tap \u00e1rsins 2020 n\u00fdtanlegt til \u00e1rsloka 2030 1.868 1.868 Skattalegt tap \u00e1rsins 2021 n\u00fdtanlegt til \u00e1rsloka 2031 557 541 Skattalegt tap \u00e1rsins 2022 n\u00fdtanlegt til \u00e1rsloka 2032 1.424 1.424 Skattalegt tap \u00e1rsins 2023 n\u00fdtanlegt til \u00e1rsloka 2033 2.780 0 Yfirf\u00e6ranlegt skattalegt tap samtals 9.551 6.868 Skattalegt tap \u00e1rsins 2023 myndast a\u00f0 st\u00e6rstum hluta vegna \u00feess a\u00f0 samkv\u00e6mt skattal\u00f6gum er 6.728 millj.kr. matsbreyting fj\u00e1rfestingaeigna ekki skilgreind sem tekjur og a\u00f0 heimilt er a\u00f0 afskrifa fj\u00e1rfestingareignir skattalega um 1.775 millj. kr. \u00c1 m\u00f3ti kemur h\u00e6rri s\u00f6luhagna\u00f0ur fj\u00e1rfestingareigna 870 millj.kr. Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni. \u00dea\u00f0 er mat stj\u00f3rnenda, byggt er \u00e1 rekstrar\u00e1\u00e6tlunum til n\u00e6stu \u00e1ra, a\u00f0 skattalegt tap f\u00e9lagsins \u00ed \u00e1rslok 2023 muni n\u00fdtast \u00e1 m\u00f3ti skattalegum hagna\u00f0i n\u00e6stu \u00e1ra.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__43": {
"value": "20. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2023 2022Vi\u00f0skiptaskuldir 574 412 \u00c1fallnir \u00f3greiddir vextir 511 397 A\u00f0rar skammt\u00edmaskuldir 479 369 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir samtals 1.564 1.178",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__44-1": {
"value": "21. St\u00fdring fj\u00e1rhagslegrar \u00e1h\u00e6ttu Yfirlit Eftirfarandi \u00e1h\u00e6ttur fylgja fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar: \u2212 L\u00e1ns\u00e1h\u00e6tta \u2212 Lausafj\u00e1r\u00e1h\u00e6tta \u2212 Marka\u00f0s\u00e1h\u00e6tta \u2212 Rekstrar\u00e1h\u00e6tta H\u00e9r eru veittar uppl\u00fdsingar um \u00e1h\u00e6ttur, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar vi\u00f0 a\u00f0 meta og st\u00fdra \u00e1h\u00e6ttum. Stj\u00f3rn Regins hf. ber \u00e1byrg\u00f0 \u00e1 a\u00f0 innlei\u00f0a og hafa eftirlit me\u00f0 \u00e1h\u00e6ttust\u00fdringu samst\u00e6\u00f0unnar. Stj\u00f3rnin hefur fali\u00f0 forstj\u00f3ra f\u00e9lagsins umsj\u00f3n me\u00f0 daglegri \u00e1h\u00e6ttust\u00fdringu. \u00cd \u00e1h\u00e6ttustefna Regins, sem sta\u00f0fest var af stj\u00f3rn \u00feann 31.1.2024, eru sett fram m\u00f6rk e\u00f0a skilyr\u00f0i fyrir helstu \u00e1hrifa\u00fe\u00e6tti er var\u00f0a leigustarfsemi, fj\u00e1rfestingar og fj\u00e1rm\u00e1l. Markmi\u00f0 me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva og greina \u00e1h\u00e6ttur, setja vi\u00f0mi\u00f0 um \u00e1h\u00e6ttur og hafa eftirlit me\u00f0 \u00feeim. Me\u00f0 \u00fej\u00e1lfun starfsmanna, starfsreglum og vel skilgreindum ferlum stefnir samst\u00e6\u00f0an a\u00f0 \u00f6gu\u00f0u eftirliti \u00fear sem allir starfsmenn eru me\u00f0vita\u00f0ir um hlutverk sitt og skyldur.22. L\u00e1ns\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar e\u00f0a a\u00f0 tryggingar vi\u00f0skiptamanna n\u00e6gja ekki til a\u00f0 m\u00e6ta skuldbindingum \u00feeirra. Tryggingar eru a\u00f0allega \u00ed formi tryggingarfj\u00e1r og banka\u00e1byrg\u00f0a. Yfirleitt er mi\u00f0a\u00f0 vi\u00f0 3 m\u00e1na\u00f0a leigu. L\u00e1ns\u00e1h\u00e6tta er einkum vegna vi\u00f0skiptakrafna og handb\u00e6rs fj\u00e1r. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Ef vi\u00f0skiptavinir standa ekki vi\u00f0 skuldbindingar s\u00ednar er samningum rift e\u00f0a krafist frekari trygginga. Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur hafa veri\u00f0 \u00f3verulegar \u00ed hlutfalli af veltu. Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna, annarra krafna og fj\u00e1rfestinga. Ni\u00f0urf\u00e6rslan er \u00ed meginatri\u00f0um s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna og almenn ni\u00f0urf\u00e6rsla me\u00f0 tilliti til aldurs krafna (eldri en eins m\u00e1na\u00f0ar), sem ekki hefur veri\u00f0 tengd einst\u00f6kum vi\u00f0skiptam\u00f6nnum. Vi\u00f0skiptakrafa er afskrifu\u00f0 \u00feegar ni\u00f0ursta\u00f0a liggur fyrir um innheimtanleika hennar. \u00dear til er f\u00e6r\u00f0 ni\u00f0urf\u00e6rsla til var\u00fa\u00f0ar sem er \u00e1kve\u00f0in \u00fat fr\u00e1 vanskilal\u00edkum og innheimtus\u00f6gu samb\u00e6rilegra krafna. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna var 78 millj.kr. \u00ed \u00e1rslok (2022: 97 millj. kr.). \u00c1 \u00e1rinu voru afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0 34 millj.kr. (2022: 43 millj.kr.). H\u00e1marks l\u00e1ns\u00e1h\u00e6tta fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00ed \u00e1rslok: Sk\u00fdr. 2023 2022Leigudrefing 5 440 525 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 13 1.101 905 Skuldabr\u00e9faeign og langt\u00edmakr\u00f6fur 92 0 Handb\u00e6rt f\u00e9 14 3.171 1.369 Mesta m\u00f6gulega tap samtals 4.803 2.799 Aldursgreining vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu var eftirfarandi \u00ed \u00e1rslok: Br\u00fatt\u00f3 sta\u00f0a Ni\u00f0urf\u00e6rsla Br\u00fatt\u00f3 sta\u00f0a Ni\u00f0urf\u00e6rsla 2023202320222022\u00d3gjaldfalli\u00f0 544 14 397 44 Gjaldfalli\u00f0 0-30 dagar 113 21 24 3 Gjaldfalli\u00f0 31 - 180 dagar 89 39 116 27 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum 16 4 153 24 Samtals 762 78 689 97 F\u00e9lagi\u00f0 telur enga taps\u00e1h\u00e6ttu vera \u00ed \u00f6\u00f0rum skammt\u00edmakr\u00f6fum.23. Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar, sem ver\u00f0a ger\u00f0ar upp me\u00f0 handb\u00e6ru f\u00e9 e\u00f0a \u00f6\u00f0rum fj\u00e1reignum, eftir \u00fev\u00ed sem \u00fe\u00e6r falla til. Samst\u00e6\u00f0an fylgist me\u00f0 lausafj\u00e1rst\u00f6\u00f0u sinni me\u00f0 greiningu \u00e1 gjalddaga fj\u00e1reigna og fj\u00e1rskulda til a\u00f0 geta endurgreitt allar skuldir \u00e1 gjalddaga og vi\u00f0hefur vinnubr\u00f6g\u00f0 sem tryggja a\u00f0 til sta\u00f0ar s\u00e9 n\u00e6gjanlegt laust f\u00e9 til a\u00f0 geta m\u00e6tt fyrirsj\u00e1anlegum og \u00f3fyrirs\u00e9\u00f0um grei\u00f0sluskuldbindingum. Samst\u00e6\u00f0an hefur sami\u00f0 um skammt\u00edmal\u00e1n og voru \u00f3n\u00fdttar l\u00e1nsheimildir 4.700 millj.kr. \u00ed \u00e1rslok 2023 (2022: 4.700 millj.kr.). Samningsbundnar grei\u00f0slur vegna fj\u00e1rskulda, \u00fear me\u00f0 taldar v\u00e6ntar vaxtagrei\u00f0slur greinast \u00feannig: Samnings- Fj\u00e1rskuldir sem ekki eru B\u00f3kf\u00e6rt bundi\u00f0 aflei\u00f0ur ver\u00f0sj\u00f3\u00f0sfl\u00e6\u00f0i2023Vaxtaberandi skuldir 116.351 151.562 8.152 28.203 42.077 73.130 Leiguskuldir af byggingum*330 344 196 148 0 0 Vi\u00f0skiptaskuldir 574 574 574 A\u00f0rar langt\u00edmaskuldir 0 0 0 A\u00f0rar skammt\u00edmaskuldir 479 479 479 Samtals 117.734 152.959 9.401 28.351 42.077 73.130 2022Vaxtaberandi skuldir 109.081 138.340 11.287 22.074 38.171 66.808 Leiguskuldir af byggingum*482 511 190 300 21 0 Vi\u00f0skiptaskuldir 412 412 412 A\u00f0rar langt\u00edmaskuldir 890 890 890 A\u00f0rar skammt\u00edmaskuldir 369 369 369 Samtals 111.234 140.522 12.258 23.264 38.192 66.808 *F\u00e9lagi\u00f0 er me\u00f0 l\u00f3\u00f0arleigusamninga undir fj\u00e1rfestingareignir \u00ed eigu f\u00e9lagsins. L\u00edtur f\u00e9lagi\u00f0 \u00e1 a\u00f0 l\u00f3\u00f0arleigusamningarnir gildi \u00e1 l\u00edft\u00edma eignanna og \u00fev\u00ed lok \u00feeirra \u00f3viss. L\u00f3\u00f0arleiga \u00e1 \u00e1rinu 2023 var 151 millj. kr. (2022: 144 millj.kr.)Vaxtaberandi skuldir a\u00f0 fj\u00e1rh\u00e6\u00f0 105,5 millj.kr. (2022: 94.716 millj.kr.) eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s. Aukning (minnkun) ver\u00f0b\u00f3lgu um eitt pr\u00f3sentustig \u00ed \u00e1rslok 2023 hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu f\u00e9lagsins um 1.055 millj.kr. (2022: 947 millj.kr.) fyrir tekjuskatt. Greiningin byggir \u00e1 \u00fev\u00ed a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. Greiningin er unnin me\u00f0 sama h\u00e6tti og \u00e1ri\u00f0 2022. Leigutekjur f\u00e9lagsins sem eru ver\u00f0trygg\u00f0ar \u00ed samningum mynda um 94% (2022: 93%) af leigutekjum f\u00e9lagsins.25. Rekstrar\u00e1h\u00e6tta Rekstrar\u00e1h\u00e6tta er h\u00e6ttan \u00e1 beinu e\u00f0a \u00f3beinu tapi sem getur or\u00f0i\u00f0 vegna fj\u00f6lda \u00fe\u00e1tta \u00ed starfsemi samst\u00e6\u00f0unnar, vinnu starfsmanna hennar, t\u00e6kni og skipulagi, og ytri \u00fe\u00e1ttum \u00f6\u00f0rum en l\u00e1ns-, marka\u00f0s- og lausafj\u00e1r\u00e1h\u00e6ttu, svo sem vegna breytinga \u00e1 l\u00f6gum og almennra vi\u00f0horfa til stj\u00f3rnunarh\u00e1tta fyrirt\u00e6kja. Rekstrar\u00e1h\u00e6tta myndast vi\u00f0 alla starfsemi samst\u00e6\u00f0unnar. \u00dea\u00f0 er stefna samst\u00e6\u00f0unnar a\u00f0 st\u00fdra rekstrar\u00e1h\u00e6ttu me\u00f0 hagkv\u00e6mum h\u00e6tti til a\u00f0 for\u00f0ast fj\u00e1rhagslegt tap og til a\u00f0 vernda or\u00f0st\u00edr hennar. Til a\u00f0 draga \u00far rekstrar\u00e1h\u00e6ttu er me\u00f0al annars komi\u00f0 \u00e1 vi\u00f0eigandi a\u00f0skilna\u00f0i starfa, haft eftirlit me\u00f0 vi\u00f0skiptum og fylgni vi\u00f0 l\u00f6g, unni\u00f0 reglulegt mat \u00e1 \u00e1h\u00e6ttu, starfsmenn \u00fej\u00e1lfa\u00f0ir, verkferlar skipulag\u00f0ir og skr\u00e1\u00f0ir og keyptar tryggingar \u00feegar vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__45": {
"value": "22. L\u00e1ns\u00e1h\u00e6tta L\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0 umsamdar skuldbindingar s\u00ednar e\u00f0a a\u00f0 tryggingar vi\u00f0skiptamanna n\u00e6gja ekki til a\u00f0 m\u00e6ta skuldbindingum \u00feeirra. Tryggingar eru a\u00f0allega \u00ed formi tryggingarfj\u00e1r og banka\u00e1byrg\u00f0a. Yfirleitt er mi\u00f0a\u00f0 vi\u00f0 3 m\u00e1na\u00f0a leigu. L\u00e1ns\u00e1h\u00e6tta er einkum vegna vi\u00f0skiptakrafna og handb\u00e6rs fj\u00e1r. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur L\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Ef vi\u00f0skiptavinir standa ekki vi\u00f0 skuldbindingar s\u00ednar er samningum rift e\u00f0a krafist frekari trygginga. Tapa\u00f0ar vi\u00f0skiptakr\u00f6fur hafa veri\u00f0 \u00f3verulegar \u00ed hlutfalli af veltu. Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna, annarra krafna og fj\u00e1rfestinga. Ni\u00f0urf\u00e6rslan er \u00ed meginatri\u00f0um s\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna og almenn ni\u00f0urf\u00e6rsla me\u00f0 tilliti til aldurs krafna (eldri en eins m\u00e1na\u00f0ar), sem ekki hefur veri\u00f0 tengd einst\u00f6kum vi\u00f0skiptam\u00f6nnum. Vi\u00f0skiptakrafa er afskrifu\u00f0 \u00feegar ni\u00f0ursta\u00f0a liggur fyrir um innheimtanleika hennar. \u00dear til er f\u00e6r\u00f0 ni\u00f0urf\u00e6rsla til var\u00fa\u00f0ar sem er \u00e1kve\u00f0in \u00fat fr\u00e1 vanskilal\u00edkum og innheimtus\u00f6gu samb\u00e6rilegra krafna. Ni\u00f0urf\u00e6rsla vi\u00f0skiptakrafna var 78 millj.kr. \u00ed \u00e1rslok (2022: 97 millj. kr.). \u00c1 \u00e1rinu voru afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0 34 millj.kr. (2022: 43 millj.kr.). H\u00e1marks l\u00e1ns\u00e1h\u00e6tta fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00ed \u00e1rslok: Sk\u00fdr. 2023 2022Leigudrefing 5 440 525 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 13 1.101 905 Skuldabr\u00e9faeign og langt\u00edmakr\u00f6fur 92 0 Handb\u00e6rt f\u00e9 14 3.171 1.369 Mesta m\u00f6gulega tap samtals 4.803 2.799 Aldursgreining vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu var eftirfarandi \u00ed \u00e1rslok: Br\u00fatt\u00f3 sta\u00f0a Ni\u00f0urf\u00e6rsla Br\u00fatt\u00f3 sta\u00f0a Ni\u00f0urf\u00e6rsla 2023202320222022\u00d3gjaldfalli\u00f0 544 14 397 44 Gjaldfalli\u00f0 0-30 dagar 113 21 24 3 Gjaldfalli\u00f0 31 - 180 dagar 89 39 116 27 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum 16 4 153 24 Samtals 762 78 689 97 F\u00e9lagi\u00f0 telur enga taps\u00e1h\u00e6ttu vera \u00ed \u00f6\u00f0rum skammt\u00edmakr\u00f6fum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__47": {
"value": "Aldursgreining vi\u00f0skiptakrafna og ni\u00f0urf\u00e6rslu var eftirfarandi \u00ed \u00e1rslok: Br\u00fatt\u00f3 sta\u00f0a Ni\u00f0urf\u00e6rsla Br\u00fatt\u00f3 sta\u00f0a Ni\u00f0urf\u00e6rsla 2023202320222022\u00d3gjaldfalli\u00f0 544 14 397 44 Gjaldfalli\u00f0 0-30 dagar 113 21 24 3 Gjaldfalli\u00f0 31 - 180 dagar 89 39 116 27 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum 16 4 153 24 Samtals 762 78 689 97 F\u00e9lagi\u00f0 telur enga taps\u00e1h\u00e6ttu vera \u00ed \u00f6\u00f0rum skammt\u00edmakr\u00f6fum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__48": {
"value": "23. Lausafj\u00e1r\u00e1h\u00e6tta Lausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar, sem ver\u00f0a ger\u00f0ar upp me\u00f0 handb\u00e6ru f\u00e9 e\u00f0a \u00f6\u00f0rum fj\u00e1reignum, eftir \u00fev\u00ed sem \u00fe\u00e6r falla til. Samst\u00e6\u00f0an fylgist me\u00f0 lausafj\u00e1rst\u00f6\u00f0u sinni me\u00f0 greiningu \u00e1 gjalddaga fj\u00e1reigna og fj\u00e1rskulda til a\u00f0 geta endurgreitt allar skuldir \u00e1 gjalddaga og vi\u00f0hefur vinnubr\u00f6g\u00f0 sem tryggja a\u00f0 til sta\u00f0ar s\u00e9 n\u00e6gjanlegt laust f\u00e9 til a\u00f0 geta m\u00e6tt fyrirsj\u00e1anlegum og \u00f3fyrirs\u00e9\u00f0um grei\u00f0sluskuldbindingum. Samst\u00e6\u00f0an hefur sami\u00f0 um skammt\u00edmal\u00e1n og voru \u00f3n\u00fdttar l\u00e1nsheimildir 4.700 millj.kr. \u00ed \u00e1rslok 2023 (2022: 4.700 millj.kr.). Samningsbundnar grei\u00f0slur vegna fj\u00e1rskulda, \u00fear me\u00f0 taldar v\u00e6ntar vaxtagrei\u00f0slur greinast \u00feannig: Samnings- Fj\u00e1rskuldir sem ekki eru B\u00f3kf\u00e6rt bundi\u00f0 aflei\u00f0ur ver\u00f0sj\u00f3\u00f0sfl\u00e6\u00f0i2023Vaxtaberandi skuldir 116.351 151.562 8.152 28.203 42.077 73.130 Leiguskuldir af byggingum*330 344 196 148 0 0 Vi\u00f0skiptaskuldir 574 574 574 A\u00f0rar langt\u00edmaskuldir 0 0 0 A\u00f0rar skammt\u00edmaskuldir 479 479 479 Samtals 117.734 152.959 9.401 28.351 42.077 73.130 2022Vaxtaberandi skuldir 109.081 138.340 11.287 22.074 38.171 66.808 Leiguskuldir af byggingum*482 511 190 300 21 0 Vi\u00f0skiptaskuldir 412 412 412 A\u00f0rar langt\u00edmaskuldir 890 890 890 A\u00f0rar skammt\u00edmaskuldir 369 369 369 Samtals 111.234 140.522 12.258 23.264 38.192 66.808 *F\u00e9lagi\u00f0 er me\u00f0 l\u00f3\u00f0arleigusamninga undir fj\u00e1rfestingareignir \u00ed eigu f\u00e9lagsins. L\u00edtur f\u00e9lagi\u00f0 \u00e1 a\u00f0 l\u00f3\u00f0arleigusamningarnir gildi \u00e1 l\u00edft\u00edma eignanna og \u00fev\u00ed lok \u00feeirra \u00f3viss. L\u00f3\u00f0arleiga \u00e1 \u00e1rinu 2023 var 151 millj. kr. (2022: 144 millj.kr.)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__50": {
"value": "24. Marka\u00f0s\u00e1h\u00e6tta Vaxta\u00e1h\u00e6tta L\u00e1nt\u00f6kur samst\u00e6\u00f0unnar eru \u00ed \u00edslenskum kr\u00f3num og a\u00f0 st\u00e6rstum hluta me\u00f0 f\u00f6stum v\u00f6xtum. Fylgst er me\u00f0 vaxta\u00e1h\u00e6ttu samst\u00e6\u00f0unnar me\u00f0 tilliti til \u00e1hrifa vaxtabreytinga \u00e1 rekstur f\u00e9lagsins. Vaxtaberandi fj\u00e1rm\u00e1lagerningar samst\u00e6\u00f0unnar greinast me\u00f0 eftirfarandi h\u00e6tti \u00ed \u00e1rslok: Fj\u00e1rm\u00e1lagerningar me\u00f0 fasta vexti 2023 2022Fj\u00e1rskuldir ver\u00f0trygg\u00f0ar 81.026) ( 71.127) ( Fj\u00e1rskuldir \u00f3ver\u00f0trygg\u00f0ar1.240) ( 4.380) ( Samtals 82.266) ( 75.507) ( Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilega vextiHandb\u00e6rt f\u00e9 3.171 1.369 Fj\u00e1rskuldir ver\u00f0trygg\u00f0ar 24.441) ( 23.589) ( Fj\u00e1rskuldir \u00f3ver\u00f0trygg\u00f0ar 9.644) ( 9.985) ( Samtals 30.915) ( 32.205) ( N\u00e6misgreining gangvir\u00f0is fj\u00e1rm\u00e1lagerninga me\u00f0 fasta vexti Fj\u00e1rm\u00e1lagerningar samst\u00e6\u00f0unnar me\u00f0 fasta vexti eru ekki f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i gegnum rekstrarreikning. \u00dev\u00ed hafa vaxtabreytingar \u00e1 uppgj\u00f6rsdegi ekki \u00e1hrif \u00e1 rekstrarreikning f\u00e9lagsins. N\u00e6misgreining sj\u00f3\u00f0streymis fj\u00e1rm\u00e1lagerninga me\u00f0 breytilega vexti Breyting \u00e1 me\u00f0alv\u00f6xtum \u00e1rsins um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu um 309 millj.kr. (2022: 322 millj.kr.) fyrir tekjuskatt. \u00deessi greining byggir \u00e1 a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. Greiningin er unnin me\u00f0 sama h\u00e6tti og \u00e1ri\u00f0 2022. Ver\u00f0b\u00f3lgu\u00e1h\u00e6tta Vaxtaberandi skuldir a\u00f0 fj\u00e1rh\u00e6\u00f0 105,5 millj.kr. (2022: 94.716 millj.kr.) eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s. Aukning (minnkun) ver\u00f0b\u00f3lgu um eitt pr\u00f3sentustig \u00ed \u00e1rslok 2023 hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu f\u00e9lagsins um 1.055 millj.kr. (2022: 947 millj.kr.) fyrir tekjuskatt. Greiningin byggir \u00e1 \u00fev\u00ed a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. Greiningin er unnin me\u00f0 sama h\u00e6tti og \u00e1ri\u00f0 2022. Leigutekjur f\u00e9lagsins sem eru ver\u00f0trygg\u00f0ar \u00ed samningum mynda um 94% (2022: 93%) af leigutekjum f\u00e9lagsins. Gangvir\u00f0i Samanbur\u00f0ur \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u vir\u00f0i Eftirfarandi tafla s\u00fdnir samanbur\u00f0 \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1reigna og fj\u00e1rskulda \u00ed efnahagsreikningi. Ekki eru birtar uppl\u00fdsingar um gangvir\u00f0i ef \u00fea\u00f0 er jafnt b\u00f3kf\u00e6r\u00f0u ver\u00f0i. 20232022B\u00f3kf\u00e6rt B\u00f3kf\u00e6rt ver\u00f0Gangvir\u00f0i ver\u00f0Vaxtaberandi skuldir 116.351 110.126 109.081 108.065 Gangvir\u00f0i fj\u00e1reigna og fj\u00e1rskulda er reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a framt\u00ed\u00f0argrei\u00f0slur h\u00f6fu\u00f0st\u00f3ls og vaxta me\u00f0 marka\u00f0sv\u00f6xtum \u00e1 uppgj\u00f6rsdegi. Mi\u00f0a\u00f0 er vi\u00f0 marka\u00f0svexti eins og \u00feeir eru \u00ed lok \u00e1rs.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__53": {
"value": "Samanbur\u00f0ur \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u vir\u00f0i Eftirfarandi tafla s\u00fdnir samanbur\u00f0 \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1reigna og fj\u00e1rskulda \u00ed efnahagsreikningi. Ekki eru birtar uppl\u00fdsingar um gangvir\u00f0i ef \u00fea\u00f0 er jafnt b\u00f3kf\u00e6r\u00f0u ver\u00f0i. 20232022B\u00f3kf\u00e6rt B\u00f3kf\u00e6rt ver\u00f0Gangvir\u00f0i ver\u00f0Vaxtaberandi skuldir 116.351 110.126 109.081 108.065 Gangvir\u00f0i fj\u00e1reigna og fj\u00e1rskulda er reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a framt\u00ed\u00f0argrei\u00f0slur h\u00f6fu\u00f0st\u00f3ls og vaxta me\u00f0 marka\u00f0sv\u00f6xtum \u00e1 uppgj\u00f6rsdegi. Mi\u00f0a\u00f0 er vi\u00f0 marka\u00f0svexti eins og \u00feeir eru \u00ed lok \u00e1rs.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__56": {
"value": "26. Tengdir a\u00f0ilar Skilgreining tengdra a\u00f0ila Hlutdeildarf\u00e9l\u00f6g, hluthafar sem hafa veruleg \u00e1hrif \u00e1 starfsemi f\u00e9lagsins, d\u00f3tturf\u00e9laga og hlutdeildarf\u00e9laga stj\u00f3rnarmenn, forstj\u00f3ri og n\u00e1nir fj\u00f6lskyldume\u00f0limir \u00feeirra, og f\u00e9l\u00f6g sem \u00feeir r\u00e1\u00f0a yfir, teljast til tengdra a\u00f0ila. Eignarhlutir stj\u00f3rnarmanna og stj\u00f3rnenda \u00ed f\u00e9laginu \u00ed \u00e1rslok greinast \u00feannig: Nafnver\u00f0shlutur \u00ed \u00fe\u00fas.kr.2023 2022T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur (100% eign \u00ed Siglu ehf.) 65.000 61.701 Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, me\u00f0stj\u00f3rnandi 327 0 Benedikt Olgeirsson, me\u00f0stj\u00f3rnandi 207 0 Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, me\u00f0stj\u00f3rnandi 84 0 Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur stj\u00f3rnar 18 18 Halld\u00f3r Benjam\u00edn \u00deorbergsson, forstj\u00f3ri (100% eign \u00ed Optio ehf.) 3.000 0 Helgi S. Gunnarsson, fyrrum forstj\u00f3ri (100% eign \u00ed B38 ehf.) 1.824 1.657 Dagbj\u00f6rt Erla Einarsd\u00f3ttir, yfirl\u00f6gfr\u00e6\u00f0ingur 250 0 P\u00e1ll V. Bjarnason, framkv.stj\u00f3ri atvinnuh\u00fasn\u00e6\u00f0is 174 0 Sunna H. Sigmarsd\u00f3ttir, framkv.stj\u00f3ri sj\u00e1lfb\u00e6rni og reksturs \u00ed fasteignum 122 0 R\u00f3sa Gu\u00f0mundsd\u00f3ttir, framkv.stj\u00f3ri fj\u00e1rm\u00e1la 81 0 Me\u00f0 eignarhlutum a\u00f0 ofan eru taldir eignarhlutir maka og \u00f3fj\u00e1rr\u00e1\u00f0a barna \u00e1samt eignarhlutum \u00ed eigu f\u00e9laga sem vi\u00f0komandi r\u00e6\u00f0ur. Laun, hlunnindi og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 til stj\u00f3rnar og stj\u00f3rnenda f\u00e9lagsins vegna starfa \u00ed samst\u00e6\u00f0unni \u00e1 \u00e1rinu greinast \u00feannig: 20232022Laun og M\u00f3tframlag Laun og M\u00f3tframlag hlunnindi\u00ed l\u00edfeyrissj\u00f3\u00f0hlunnind\u00ed l\u00edfeyrissj\u00f3\u00f0T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur 10,3 1,2 9,8 0,8Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur 5,4 0,6 5,1 0,4Benedikt Olgeirsson, stj\u00f3rnarma\u00f0ur 8,1 0,9 4,6 0,4Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5,4 0,7 5,1 0,4Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6,2 0,8 5,8 0,6Anna \u00de\u00f3r\u00f0ard\u00f3ttir, form. endursko\u00f0unarnefndar 2,1 0,3 1,5 0,2Gu\u00f0finna S. Bjarnad\u00f3ttir, form. tilnefningarnefndar 1,1 0,1 1,1 0,1\u00cdna Bj\u00f6rk Hannesd\u00f3ttir, tilnefningarnefnd 0,7 0,1 0,7 0,1\u00c1rni Gunnarsson, tilnefningarnefnd 0,7 0,1 0,6 0,0Albert \u00de\u00f3r J\u00f3nsson, fv. stj\u00f3rnarma\u00f0ur 0,0 0,0 1,1 0,1Hj\u00f6rd\u00eds Vilhj\u00e1lmsd\u00f3ttir, fv.form. endursko\u00f0unarnefndar0,0 0,0 0,4 0,0Sigurj\u00f3n P\u00e1lsson, fv. tilnefningarnefnd 0,0 0,0 0,1 0,0Helgi S. Gunnarsson, fv. forstj\u00f3ri 62,4 9,6 51,4 7,3Halld\u00f3r B. \u00deorbergsson forstj\u00f3ri 51,6 11,8 0 0\u00c6\u00f0stu stj\u00f3rnendur (fimm a\u00f0ilar) 188,2 35,1 147,5 24,7Alls 342,3 61,4 235,0 35,1\u00c6\u00f0stu stj\u00f3rnendur eru \u00feeir a\u00f0ilar sem mynda framkv\u00e6mdastj\u00f3rn f\u00e9lagsins a\u00f0 forstj\u00f3ra fr\u00e1t\u00f6ldum: Baldur M\u00e1r Helgason, Dagbj\u00f6rt Erla Einarsd\u00f3ttir, P\u00e1ll V. Bjarnason, R\u00f3sa Gu\u00f0mundsd\u00f3ttir og Sunna H. Sigmarsd\u00f3ttir. V\u00edsa\u00f0 er \u00ed sk\u00fdringu 10 var\u00f0andi vi\u00f0skipti vi\u00f0 tengda a\u00f0ila vegna kaupa \u00e1 eignahlut \u00ed Klasa ehf. Benedikt Olgeirsson \u00fe\u00e1\u00f0i laun fr\u00e1 Reginn \u00e1 \u00e1rinu 2023 vegna stj\u00f3rnarsetu \u00ed Klasa ehf. fyrir h\u00f6nd Regins. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Regin n\u00e1mu 6,1 millj.kr. og m\u00f3tframlag \u00ed l\u00edfeyrisj\u00f3\u00f0 nam 0,7 millj.kr. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Klasa ehf. n\u00e1mu 2,0 millj.kr. m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 nam 0,2 millj.kr. \u00d6nnur vi\u00f0skipti vi\u00f0 tengda a\u00f0ila eru \u00f3veruleg. Ver\u00f0lagning \u00ed sl\u00edkum vi\u00f0skiptum er samb\u00e6rileg og \u00ed \u00f6\u00f0rum vi\u00f0skiptum samst\u00e6\u00f0unnar. Stj\u00f3rn f\u00e9lagsins hefur sam\u00feykkt hvatakerfi sem gildir fyrir \u00e6\u00f0stu stj\u00f3rnendur f\u00e9lagsins. Getur \u00e1vinningur lykilstj\u00f3rnenda a\u00f0 mestu or\u00f0i\u00f0 \u00edgildi \u00feriggja m\u00e1na\u00f0a launa. Ger\u00f0 var breyting \u00e1 grei\u00f0slufyrirkomulagi kerfisins \u00e1 \u00e1rinu 2022, \u00feannig a\u00f0 frestunar\u00e1kv\u00e6\u00f0i voru felld \u00fat og grei\u00f0slur vegna hvatakerfis skyldu greiddar \u00fat fyrir 1. apr\u00edl \u00e1 komandi rekstrar\u00e1ri vi\u00f0mi\u00f0unar\u00e1rs. \u00c1\u00f0ur var gert r\u00e1\u00f0 fyrir a\u00f0 grei\u00f0slur v\u00e6ru greiddar fyrir 1. apr\u00edl \u00fearn\u00e6sta rekstrar\u00e1rs \u00feess vi\u00f0mi\u00f0unar\u00e1rs sem grei\u00f0slan n\u00e1\u00f0i til. Hvatagrei\u00f0slur \u00e1 \u00e1rinu 2023 n\u00e1\u00f0u \u00fev\u00ed til tveggja vi\u00f0mi\u00f0unar\u00e1ra, 2021 og 2022. Heildargrei\u00f0slur voru 62,1 millj. kr. \u00e1 \u00e1rinu 2023 (2022: 20,2 millj.kr.). Forstj\u00f3ri og fimm \u00e6\u00f0stu stj\u00f3rnendur f\u00e9lagsins voru \u00fe\u00e1tttakendur \u00ed hvatakerfi \u00e1 \u00e1rinu 2023. Grei\u00f0slur vegna hvatakerfis til fyrrverandi forstj\u00f3ra voru 16,3 millj.kr. (2022: 5,2 millj.kr) og til fimm \u00e6\u00f0stu stj\u00f3rnenda 45,8 millj.kr (2022: 15 millj.kr).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__55": {
"value": "26. Tengdir a\u00f0ilar Skilgreining tengdra a\u00f0ila Hlutdeildarf\u00e9l\u00f6g, hluthafar sem hafa veruleg \u00e1hrif \u00e1 starfsemi f\u00e9lagsins, d\u00f3tturf\u00e9laga og hlutdeildarf\u00e9laga stj\u00f3rnarmenn, forstj\u00f3ri og n\u00e1nir fj\u00f6lskyldume\u00f0limir \u00feeirra, og f\u00e9l\u00f6g sem \u00feeir r\u00e1\u00f0a yfir, teljast til tengdra a\u00f0ila. Eignarhlutir stj\u00f3rnarmanna og stj\u00f3rnenda \u00ed f\u00e9laginu \u00ed \u00e1rslok greinast \u00feannig: Nafnver\u00f0shlutur \u00ed \u00fe\u00fas.kr.2023 2022T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur (100% eign \u00ed Siglu ehf.) 65.000 61.701 Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, me\u00f0stj\u00f3rnandi 327 0 Benedikt Olgeirsson, me\u00f0stj\u00f3rnandi 207 0 Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, me\u00f0stj\u00f3rnandi 84 0 Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur stj\u00f3rnar 18 18 Halld\u00f3r Benjam\u00edn \u00deorbergsson, forstj\u00f3ri (100% eign \u00ed Optio ehf.) 3.000 0 Helgi S. Gunnarsson, fyrrum forstj\u00f3ri (100% eign \u00ed B38 ehf.) 1.824 1.657 Dagbj\u00f6rt Erla Einarsd\u00f3ttir, yfirl\u00f6gfr\u00e6\u00f0ingur 250 0 P\u00e1ll V. Bjarnason, framkv.stj\u00f3ri atvinnuh\u00fasn\u00e6\u00f0is 174 0 Sunna H. Sigmarsd\u00f3ttir, framkv.stj\u00f3ri sj\u00e1lfb\u00e6rni og reksturs \u00ed fasteignum 122 0 R\u00f3sa Gu\u00f0mundsd\u00f3ttir, framkv.stj\u00f3ri fj\u00e1rm\u00e1la 81 0 Me\u00f0 eignarhlutum a\u00f0 ofan eru taldir eignarhlutir maka og \u00f3fj\u00e1rr\u00e1\u00f0a barna \u00e1samt eignarhlutum \u00ed eigu f\u00e9laga sem vi\u00f0komandi r\u00e6\u00f0ur. Laun, hlunnindi og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 til stj\u00f3rnar og stj\u00f3rnenda f\u00e9lagsins vegna starfa \u00ed samst\u00e6\u00f0unni \u00e1 \u00e1rinu greinast \u00feannig: 20232022Laun og M\u00f3tframlag Laun og M\u00f3tframlag hlunnindi\u00ed l\u00edfeyrissj\u00f3\u00f0hlunnind\u00ed l\u00edfeyrissj\u00f3\u00f0T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur 10,3 1,2 9,8 0,8Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur 5,4 0,6 5,1 0,4Benedikt Olgeirsson, stj\u00f3rnarma\u00f0ur 8,1 0,9 4,6 0,4Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5,4 0,7 5,1 0,4Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6,2 0,8 5,8 0,6Anna \u00de\u00f3r\u00f0ard\u00f3ttir, form. endursko\u00f0unarnefndar 2,1 0,3 1,5 0,2Gu\u00f0finna S. Bjarnad\u00f3ttir, form. tilnefningarnefndar 1,1 0,1 1,1 0,1\u00cdna Bj\u00f6rk Hannesd\u00f3ttir, tilnefningarnefnd 0,7 0,1 0,7 0,1\u00c1rni Gunnarsson, tilnefningarnefnd 0,7 0,1 0,6 0,0Albert \u00de\u00f3r J\u00f3nsson, fv. stj\u00f3rnarma\u00f0ur 0,0 0,0 1,1 0,1Hj\u00f6rd\u00eds Vilhj\u00e1lmsd\u00f3ttir, fv.form. endursko\u00f0unarnefndar0,0 0,0 0,4 0,0Sigurj\u00f3n P\u00e1lsson, fv. tilnefningarnefnd 0,0 0,0 0,1 0,0Helgi S. Gunnarsson, fv. forstj\u00f3ri 62,4 9,6 51,4 7,3Halld\u00f3r B. \u00deorbergsson forstj\u00f3ri 51,6 11,8 0 0\u00c6\u00f0stu stj\u00f3rnendur (fimm a\u00f0ilar) 188,2 35,1 147,5 24,7Alls 342,3 61,4 235,0 35,1\u00c6\u00f0stu stj\u00f3rnendur eru \u00feeir a\u00f0ilar sem mynda framkv\u00e6mdastj\u00f3rn f\u00e9lagsins a\u00f0 forstj\u00f3ra fr\u00e1t\u00f6ldum: Baldur M\u00e1r Helgason, Dagbj\u00f6rt Erla Einarsd\u00f3ttir, P\u00e1ll V. Bjarnason, R\u00f3sa Gu\u00f0mundsd\u00f3ttir og Sunna H. Sigmarsd\u00f3ttir. V\u00edsa\u00f0 er \u00ed sk\u00fdringu 10 var\u00f0andi vi\u00f0skipti vi\u00f0 tengda a\u00f0ila vegna kaupa \u00e1 eignahlut \u00ed Klasa ehf. Benedikt Olgeirsson \u00fe\u00e1\u00f0i laun fr\u00e1 Reginn \u00e1 \u00e1rinu 2023 vegna stj\u00f3rnarsetu \u00ed Klasa ehf. fyrir h\u00f6nd Regins. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Regin n\u00e1mu 6,1 millj.kr. og m\u00f3tframlag \u00ed l\u00edfeyrisj\u00f3\u00f0 nam 0,7 millj.kr. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Klasa ehf. n\u00e1mu 2,0 millj.kr. m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 nam 0,2 millj.kr. \u00d6nnur vi\u00f0skipti vi\u00f0 tengda a\u00f0ila eru \u00f3veruleg. Ver\u00f0lagning \u00ed sl\u00edkum vi\u00f0skiptum er samb\u00e6rileg og \u00ed \u00f6\u00f0rum vi\u00f0skiptum samst\u00e6\u00f0unnar. Stj\u00f3rn f\u00e9lagsins hefur sam\u00feykkt hvatakerfi sem gildir fyrir \u00e6\u00f0stu stj\u00f3rnendur f\u00e9lagsins. Getur \u00e1vinningur lykilstj\u00f3rnenda a\u00f0 mestu or\u00f0i\u00f0 \u00edgildi \u00feriggja m\u00e1na\u00f0a launa. Ger\u00f0 var breyting \u00e1 grei\u00f0slufyrirkomulagi kerfisins \u00e1 \u00e1rinu 2022, \u00feannig a\u00f0 frestunar\u00e1kv\u00e6\u00f0i voru felld \u00fat og grei\u00f0slur vegna hvatakerfis skyldu greiddar \u00fat fyrir 1. apr\u00edl \u00e1 komandi rekstrar\u00e1ri vi\u00f0mi\u00f0unar\u00e1rs. \u00c1\u00f0ur var gert r\u00e1\u00f0 fyrir a\u00f0 grei\u00f0slur v\u00e6ru greiddar fyrir 1. apr\u00edl \u00fearn\u00e6sta rekstrar\u00e1rs \u00feess vi\u00f0mi\u00f0unar\u00e1rs sem grei\u00f0slan n\u00e1\u00f0i til. Hvatagrei\u00f0slur \u00e1 \u00e1rinu 2023 n\u00e1\u00f0u \u00fev\u00ed til tveggja vi\u00f0mi\u00f0unar\u00e1ra, 2021 og 2022. Heildargrei\u00f0slur voru 62,1 millj. kr. \u00e1 \u00e1rinu 2023 (2022: 20,2 millj.kr.). Forstj\u00f3ri og fimm \u00e6\u00f0stu stj\u00f3rnendur f\u00e9lagsins voru \u00fe\u00e1tttakendur \u00ed hvatakerfi \u00e1 \u00e1rinu 2023. Grei\u00f0slur vegna hvatakerfis til fyrrverandi forstj\u00f3ra voru 16,3 millj.kr. (2022: 5,2 millj.kr) og til fimm \u00e6\u00f0stu stj\u00f3rnenda 45,8 millj.kr (2022: 15 millj.kr).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__58": {
"value": "27. F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0u Regins hf. voru 14 \u00ed lok \u00e1rs 2023: Eignarhlutur2023 2022Eignarhaldsf\u00e9lagi\u00f0 Sm\u00e1ralind ehf. 100% 100% Sm\u00e1ralind ehf. 100% 100%Knatth\u00f6llin ehf. 100% 100%Kvikmyndah\u00f6llin ehf. 100% 100%RA 5 ehf. 100% 100%Reginn atvinnuh\u00fasn\u00e6\u00f0i ehf. sameina\u00f0 RA5 ehf. 2023 100%HTO ehf. sameina\u00f0 RA5 ehf. 2023 100%FM h\u00fas ehf. 100% 100% Hafnarsl\u00f3\u00f0 ehf. 100% 100% H\u00f6r\u00f0uvellir ehf. 100% 100% Reykir fasteignaf\u00e9lag ehf. 100% 100%Reginn skrifstofusetur ehf. 100% 100%RA 18 ehf. 100% 100%S\u00f3lt\u00fan fasteign ehf. 99,95% 99,95%CCI fasteignir ehf. 100% 100%Dvergsh\u00f6f\u00f0i 4 ehf. 100% 100%M\u00f3\u00f0urf\u00e9lag er \u00ed \u00e1byrg\u00f0um fyrir hluta af skuldum d\u00f3tturf\u00e9laga. Hluti af eignum d\u00f3tturf\u00e9laga eru ve\u00f0settar fyrir skuldum m\u00f3\u00f0urf\u00e9lags. D\u00f3tturf\u00e9l\u00f6g f\u00e9lagsins eru \u00f6ll me\u00f0 l\u00f6gheimili \u00ed Hagasm\u00e1ra 1, K\u00f3pavogi.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__60-1": {
"value": "28. Skuldbindingar utan efnahagsreiknings Reginn hf. er a\u00f0ili a\u00f0 uppbyggingu \u00e1 sv\u00e6\u00f0i sunnan Sm\u00e1ralindar (Sm\u00e1rabygg\u00f0) sem unni\u00f0 er a\u00f0 undir merkjum fasteigna\u00fer\u00f3unarf\u00e9laganna Grunnur I ehf. og d\u00f3tturf\u00e9lags \u00feess Sm\u00e1rabygg\u00f0ar ehf. Eignarhlutur Regins hf. \u00ed Grunni I ehf. 20,6% er \u00ed gegn um d\u00f3tturf\u00e9lagi\u00f0 CCI fasteignir ehf. Sv\u00e6\u00f0i\u00f0 samanstendur a\u00f0 mestu af \u00edb\u00fa\u00f0abygg\u00f0 sem hefur veri\u00f0 selt \u00e1 almennum marka\u00f0i. Auk \u00feess er veri\u00f0 a\u00f0 leggja lokah\u00f6nd \u00e1 byggingu 2atvinnuh\u00fasn\u00e6\u00f0is \u00e1 jar\u00f0h\u00e6\u00f0um vi\u00f0 Sunnu- og Silfursm\u00e1ra alls um 1.820 m. D\u00f3tturf\u00e9lag Regins hf. Eignarhaldsf\u00e9lagi\u00f0 Sm\u00e1ralind ehf. er skuldbundi\u00f0 til a\u00f0 kaupa \u00feetta atvinnuh\u00fasn\u00e6\u00f0i og nema eftirst\u00f6\u00f0var kaupver\u00f0s um 200 millj.kr. sem eru til grei\u00f0slu \u00e1 \u00e1rinu 2024.g. Skuldbindingar Skuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0unni ber lagaleg e\u00f0a \u00e6tlu\u00f0 skylda vegna li\u00f0inna atbur\u00f0a og l\u00edklegt er a\u00f0 kostna\u00f0ur, sem h\u00e6gt er a\u00f0 meta me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti, lendi \u00e1 henni vi\u00f0 a\u00f0 gera upp skuldbindinguna. Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0sstreymi me\u00f0 v\u00f6xtum fyrir skatta sem s\u00fdna n\u00faverandi mat marka\u00f0sa\u00f0ila \u00e1 t\u00edmavir\u00f0i peninga og \u00e1h\u00e6ttuna sem tengist skuldbindingunni.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__61": {
"value": "29. Atbur\u00f0ir eftir reikningsskiladag Engir atbur\u00f0ir hafa \u00e1tt s\u00e9r sta\u00f0 eftir reikningsskiladag sem krefjast myndu lagf\u00e6ringa e\u00f0a breytinga \u00e1 \u00e1rsreikningi 2023.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__62": {
"value": "30. \u00d6nnur m\u00e1l Valfrj\u00e1lst yfirt\u00f6kutilbo\u00f0 \u00ed Eik fasteignaf\u00e9lag hf. \u00deann 8. j\u00fan\u00ed 2023 tilkynnti Reginn um \u00e1kv\u00f6r\u00f0un stj\u00f3rnar f\u00e9lagsins um a\u00f0 lagt yr\u00f0i fram valfrj\u00e1lst yfirt\u00f6kutilbo\u00f0 \u00ed allt hlutaf\u00e9 Eikar fasteignaf\u00e9lags hf. (Eik) me\u00f0 \u00fdmsum fyrirv\u00f6rum me\u00f0al annars sam\u00feykkis hlutahafafundar um h\u00e6kkun hlutafj\u00e1r Regins hf. til a\u00f0 efna uppgj\u00f6r \u00e1 valfrj\u00e1lsu yfirt\u00f6kutilbo\u00f0i \u00ed Eik og sam\u00feykki Samkeppniseftirlitsins. Hlutafj\u00e1raukning var sam\u00feykkt \u00e1 hluthafafundi Regins \u00feann 12. okt\u00f3ber 2023. \u00deann 10. j\u00fal\u00ed 2023 birti Reginn opinbert tilbo\u00f0syfirlit vegna valfrj\u00e1ls yfirt\u00f6kutilbo\u00f0s \u00ed hlutaf\u00e9 Eikar. Ranns\u00f3kn Samkeppniseftirlitsins \u00e1 samkeppnislegum \u00e1hrifum samrunans er yfirstandandi. \u00deann 7. febr\u00faar 2024 b\u00e1rust Regin frumni\u00f0urst\u00f6\u00f0ur Samkeppniseftirlitsins og hefur tilbo\u00f0sfrestur til hluthafa Eikar veri\u00f0 framlengdur til 15. apr\u00edl 2024. Reginn hefur frest til 21. febr\u00faar nk. til a\u00f0 skila inn athugasemdum og mun leitast eftir \u00fev\u00ed a\u00f0 n\u00e1 s\u00e1ttum vi\u00f0 Samkeppniseftirliti\u00f0 um \u00fatf\u00e6rslu vi\u00f0skiptanna. Saga Regins er \u00f6\u00f0rum \u00fer\u00e6\u00f0i saga fars\u00e6llar endurskipulagningar fj\u00f6lbreyttra fasteignasafna. Reginn hefur fr\u00e1 \u00f6ndver\u00f0u einsett s\u00e9r a\u00f0 vera lei\u00f0andi \u00ed m\u00f3tun og rekstri fasteigna auk \u00feess a\u00f0 stu\u00f0la a\u00f0 velfer\u00f0 samf\u00e9lags, b\u00e6ttum l\u00edfsg\u00e6\u00f0um og umhverfi \u00edb\u00faa. F\u00e9lagi\u00f0 hefur vaxi\u00f0 \u00f6rt undanfarin \u00e1r me\u00f0 kaupum \u00e1 fj\u00f6lbreyttum fasteignum og fasteignas\u00f6fnum og er n\u00fa n\u00e6stst\u00e6rsta skr\u00e1\u00f0a fasteignaf\u00e9lag landsins. \u00c1 \u00feeim r\u00famu 11 \u00e1rum sem li\u00f0in eru fr\u00e1 skr\u00e1ningu Regins hefur f\u00e9lagi\u00f0 keypt alls n\u00edu eignas\u00f6fn og 155 fasteignir, alls um 267 \u00fe\u00fas. 2m. Fr\u00e1 \u00e1rinu 2015 hefur veri\u00f0 unni\u00f0 markvist a\u00f0 \u00fev\u00ed a\u00f0 vinna \u00far \u00feessum eignas\u00f6fnum \u00ed takt vi\u00f0 stefnumarkmi\u00f0 f\u00e9lagsins, \u00fe.e. a\u00f0 styrkja skilgreind kjarnasv\u00e6\u00f0i. Seldar hafa veri\u00f0 \u00far safninu alls 85 fasteignir sem telja um 247 \u00fe\u00fas. m. Mikil reynsla er \u00fev\u00ed fyrir hendi hj\u00e1 Regin vi\u00f0 a\u00f0 taka vi\u00f0 eignas\u00f6fnum, vinna \u00far \u00feeim og strauml\u00ednulaga a\u00f0 stefnumarkmi\u00f0um f\u00e9lagsins. S\u00e9 liti\u00f0 til \u00fer\u00f3unar Regins undanfarinn \u00e1ratug er tilbo\u00f0 til hluthafa Eikar e\u00f0lilegt n\u00e6sta skref \u00ed fars\u00e6lum vaxtaferli f\u00e9lagsins enda hafa kaup og strauml\u00ednul\u00f6gun fasteignasafna veri\u00f0 meginstef \u00ed \u00fer\u00f3un Regins \u00e1 umli\u00f0num \u00e1rum. St\u00e6rstur hluti eignasafns Eikar fellur vel a\u00f0 stefnu\u00e1herslum Regins. Gert er r\u00e1\u00f0 fyrir a\u00f0 eignir sem ekki falla \u00fear undir ver\u00f0a annars vegar seldar fr\u00e1 f\u00e9laginu auk \u00feess a\u00f0 sk\u00fdr farvegur ver\u00f0i marka\u00f0ur fyrir \u00fe\u00e6r eignir sem teljast til \u00fer\u00f3unareigna me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 h\u00e1marka ver\u00f0m\u00e6ti fyrir hluthafa. \u00dea\u00f0 felur me\u00f0al annars \u00ed s\u00e9r a\u00f0 \u00e1kve\u00f0nar eignir ver\u00f0a seldar auk \u00feess a\u00f0 meirihluti \u00feeirra eigna sem teljast til \u00fer\u00f3unareigna ver\u00f0i seldar \u00e1 marka\u00f0i en minnihluti \u00fer\u00f3a\u00f0ar \u00ed samstarfi vi\u00f0 s\u00e9rh\u00e6f\u00f0an a\u00f0ila me\u00f0 \u00fea\u00f0 a\u00f0 markmi\u00f0i a\u00f0 h\u00e1marka ver\u00f0m\u00e6ti fyrir hluthafa. Langt\u00edmamarkmi\u00f0 sameina\u00f0s f\u00e9lags ver\u00f0ur a\u00f0 yfir 40% leigutekna komi fr\u00e1 opinberum a\u00f0ilum og skr\u00e1\u00f0um f\u00e9l\u00f6gum. S\u00e9rst\u00f6k \u00e1hersla ver\u00f0ur l\u00f6g\u00f0 \u00e1 \u00fatleigu st\u00f3rra eininga til opinberra a\u00f0ila og skr\u00e1\u00f0ra fyrirt\u00e6kja til a\u00f0 l\u00e1gmarka m\u00f3ta\u00f0ila\u00e1h\u00e6ttu. Vi\u00f0skiptin eru talin geta leyst \u00far l\u00e6\u00f0ingi hagr\u00e6\u00f0ingarm\u00f6guleika sem metnir eru \u00e1 bilinu 300-500 m.kr. \u00e1 \u00e1rsgrundvelli, \u00e1n vi\u00f0skipta- og einskiptiskostna\u00f0ar, sem skapar auki\u00f0 vir\u00f0i fyrir hluthafa. Tali\u00f0 er a\u00f0 vir\u00f0i eigna undir gr\u00e6num fj\u00e1rhagsramma Regins g\u00e6ti r\u00edflega tv\u00f6faldast \u00e1 n\u00e6stu fimm \u00e1rum \u00ed kj\u00f6lfar vi\u00f0skipta. Gera m\u00e1 r\u00e1\u00f0 fyrir \u00fev\u00ed a\u00f0 til ver\u00f0i \u00e1litlegur fj\u00e1rfestingarkostur fyrir \u00fe\u00e1 sem vilja taka st\u00f6\u00f0u me\u00f0 \u00edslensku efnahagsl\u00edfi og fj\u00e1rfesta \u00ed f\u00e9lagi me\u00f0 bl\u00f6ndu af ver\u00f0trygg\u00f0u og veltutengdu fj\u00e1rfl\u00e6\u00f0i. N\u00e1nari uppl\u00fdsingar um tilbo\u00f0i\u00f0 m\u00e1 finna h\u00e9r: https://www.reginn.is/fjarfestavefur/upplysingar/eik-tilbod/ D\u00f3msm\u00e1l Tv\u00f6 d\u00f3msm\u00e1l eru \u00ed gangi milli d\u00f3tturf\u00e9lags Regins, RA 5 ehf. og FF11 ehf. M\u00e1lin voru h\u00f6f\u00f0u\u00f0 af h\u00e1lfu FF11 ehf., me\u00f0eiganda RA 5 ehf. a\u00f0 fasteigninni Mi\u00f0hraun 4 \u00ed Gar\u00f0ab\u00e6 og sn\u00faa a\u00f0 uppgj\u00f6ri sameigenda vegna bruna fasteignarinnar \u00feann 5. apr\u00edl 2018. Fj\u00e1rkr\u00f6fur FF11 ehf. nema samtals \u00ed b\u00e1\u00f0um d\u00f3msm\u00e1lunum um 360 millj.kr m.a. vegna meintra tapa\u00f0ra leigutekna og sameignarkostna\u00f0ar, auk kr\u00f6fu um vi\u00f0urkenningu \u00e1 ska\u00f0ab\u00f3taskyldu. RA 5 ehf. telur skilyr\u00f0i ska\u00f0ab\u00f3taskyldu ekki fyrir hendi, fj\u00e1rkr\u00f6fum er hafna\u00f0 og \u00f6llum m\u00e1ls\u00e1st\u00e6\u00f0um m\u00f3tm\u00e6lt. Gagnkr\u00f6fur RA 5 ehf. nema um 18,9 millj.kr. Greinarger\u00f0um hefur veri\u00f0 skila\u00f0 \u00ed b\u00e1\u00f0um m\u00e1lum. Matsger\u00f0a hefur veri\u00f0 afla\u00f0 af h\u00e1lfu FF11 ehf. og hefur RA 5 ehf. fari\u00f0 fram \u00e1 yfirmat. \u00c1 \u00feessum t\u00edmapunkti er ekki h\u00e6gt a\u00f0 segja til um hvort m\u00e1li\u00f0 muni hafa fj\u00e1rhagsleg \u00e1hrif \u00e1 f\u00e9lagi\u00f0.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__63": {
"value": "31. Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir Reikningsskilaa\u00f0fer\u00f0um sem er l\u00fdst h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdum h\u00e6tti fyrir \u00f6ll t\u00edmabil sem koma fram \u00ed \u00e1rsreikningnum af \u00f6llum f\u00e9l\u00f6gum \u00ed samst\u00e6\u00f0unni. Til a\u00f0 auka uppl\u00fdsingagildi \u00e1rsreikningsins eru sk\u00fdringar vi\u00f0 hann birtar \u00e1 grundvelli \u00feess hversu vi\u00f0eigandi og mikilv\u00e6gar \u00fe\u00e6r eru fyrir lesandann. \u00dea\u00f0 \u00fe\u00fd\u00f0ir a\u00f0 uppl\u00fdsingar sem metnar eru hvorki mikilv\u00e6gar n\u00e9 vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum. \u00deeir reikningsskilasta\u00f0lar sem t\u00f3ku gildi 1. jan\u00faar 2023 hafa ekki veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar. a. Grundv\u00f6llur samst\u00e6\u00f0u i. D\u00f3tturf\u00e9l\u00f6g D\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni. Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og \u00fear til \u00feeim l\u00fdkur. Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 a\u00f0laga \u00fe\u00e6r a\u00f0fer\u00f0um samst\u00e6\u00f0unnar. ii. Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings Vi\u00f0skipti milli samst\u00e6\u00f0uf\u00e9laga, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00ed vi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins. b. Hlutdeildarf\u00e9l\u00f6g Hlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem f\u00e9lagi\u00f0 hefur veruleg \u00e1hrif \u00e1 en ekki yfirr\u00e1\u00f0 yfir rekstrar- og fj\u00e1rhagsstefnu f\u00e9lags. Veruleg \u00e1hrif eru alla jafna til sta\u00f0ar \u00feegar f\u00e9lagi\u00f0 r\u00e6\u00f0ur yfir 20-50% atkv\u00e6\u00f0isr\u00e9ttar \u00ed \u00f6\u00f0ru f\u00e9lagi. Hlutdeildarf\u00e9l\u00f6g eru f\u00e6r\u00f0 \u00ed \u00e1rsreikning f\u00e9lagsins me\u00f0 hlutdeildara\u00f0fer\u00f0 og er eignarhluturinn upphaflega f\u00e6r\u00f0ur \u00e1 kostna\u00f0arver\u00f0i a\u00f0 vi\u00f0b\u00e6ttum vi\u00f0skiptakostna\u00f0i. \u00c1rsreikningur f\u00e9lagsins inniheldur hlutdeild \u00ed hagna\u00f0i e\u00f0a tapi og annarri heildarafkomu hlutdeildarf\u00e9laga, eftir a\u00f0 reikningsskilaa\u00f0fer\u00f0ir hlutdeildarf\u00e9lagsins hafa veri\u00f0 samr\u00e6mdar reikningsskilaa\u00f0fer\u00f0um f\u00e9lagsins. Hlutdeildara\u00f0fer\u00f0inni er beitt fr\u00e1 \u00fev\u00ed a\u00f0 veruleg \u00e1hrif n\u00e1st og \u00fear til \u00feeim l\u00fdkur. Ver\u00f0i hlutdeild f\u00e9lagsins \u00ed tapi meiri en b\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9lagsins, a\u00f0 me\u00f0t\u00f6ldum langt\u00edmafj\u00e1rfestingum, er b\u00f3kf\u00e6r\u00f0a ver\u00f0i\u00f0 f\u00e6rt \u00ed n\u00fall og f\u00e6rslu frekara taps er h\u00e6tt nema f\u00e9lagi\u00f0 hafi gengist \u00ed \u00e1byrg\u00f0ir fyrir \u00feessi f\u00e9l\u00f6g e\u00f0a innt af hendi grei\u00f0slur vegna \u00feeirra. c. Fj\u00e1rfestingareignir Fj\u00e1rfestingareignir skiptast upp \u00ed fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar og leigueignir. Um reikningshaldslega me\u00f0fer\u00f0 leigueigna er fjalla\u00f0 \u00ed sk\u00fdringu 31 n. Fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar eru fasteignir (land og h\u00faseignir) sem eru \u00ed eigu f\u00e9lagsins til a\u00f0 afla leigutekna e\u00f0a til ver\u00f0m\u00e6taaukningar e\u00f0a hvort tveggja. Fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar \u00e1 gangver\u00f0i samanber sk\u00fdringu 11. Breytingar \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar undir li\u00f0num matsbreyting fj\u00e1rfestingareigna \u00ed rekstrarreikningi. Fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar eru ekki afskrifa\u00f0ar. \u00cd upphafi eru fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar b\u00f3ka\u00f0ar \u00e1 kostna\u00f0arver\u00f0i, sem er samsett af kaupver\u00f0i og \u00f6llum beinum \u00fatgj\u00f6ldum vi\u00f0 a\u00f0 undirb\u00faa fasteignina til fyrirhuga\u00f0ra nota, \u00fear me\u00f0 tali\u00f0 kostna\u00f0ur vegna kaupa \u00e1 fasteigninni. Kostna\u00f0ur sem fellur til \u00ed kj\u00f6lfar kaupa \u00e1 fj\u00e1rfestingareign \u00ed eigu samst\u00e6\u00f0unnar, sem b\u00e6tir vi\u00f0, endurn\u00fdjar e\u00f0a \u00fej\u00f3nustar fasteign, er a\u00f0eins eignf\u00e6r\u00f0ur ef hann uppfyllir almennar kr\u00f6fur um heimild til eignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. Vaxtagj\u00f6ld af l\u00e1nsf\u00e9 sem n\u00fdtt er til fj\u00e1rm\u00f6gnunar \u00e1 kostna\u00f0arver\u00f0i fj\u00e1rfestingareigna \u00ed byggingu eru eignf\u00e6r\u00f0 \u00e1 framkv\u00e6mdart\u00edma. \u00der\u00f3unareignir sem ekki er unnt a\u00f0 \u00e1\u00e6tla gangvir\u00f0i me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i. S\u00f6luhagna\u00f0ur (-tap) fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i og s\u00f6luver\u00f0i a\u00f0 teknu tilliti til s\u00f6lukostna\u00f0ar. d. Eignir til eigin nota Eignir til eigin nota eru f\u00e6r\u00f0ar til eignar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum og vir\u00f0isr\u00fdrnun. Kostna\u00f0ur sem fellur til vegna fj\u00e1rfestingar \u00ed eignum til eigin nota er eignf\u00e6r\u00f0ur \u00feegar hann fellur til, ef l\u00edklegt er a\u00f0 framt\u00ed\u00f0arhagna\u00f0ur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og ef h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0. Hagna\u00f0ur af s\u00f6lu eigna til eigin nota er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og er f\u00e6r\u00f0ur \u00ed rekstrarreikning me\u00f0al annarra tekna, en tap me\u00f0al annars rekstrarkostna\u00f0ar. Afskriftir eru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi er 5-10 \u00e1r. Afskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1. e. Fj\u00e1rm\u00e1lagerningar Til fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar teljast vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur, handb\u00e6rt f\u00e9, l\u00e1nt\u00f6kur, vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir. Fj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. \u00deegar fj\u00e1rm\u00e1lagerningar eru ekki metnir \u00e1 gangvir\u00f0i gegnum rekstrarreikning er allur beinn vi\u00f0skiptakostna\u00f0ur f\u00e6r\u00f0ur til h\u00e6kkunar \u00e1 vir\u00f0i \u00feeirra vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Eftir upphaflega skr\u00e1ningu eru fj\u00e1rm\u00e1lagerningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti sem greinir h\u00e9r \u00e1 eftir. i. Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0anlegum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. ii. Fj\u00e1rskuldir Upphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrar skr\u00e1ningar eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1reignum og -skuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0in er s\u00fdnd \u00ed efnahagsreikningi \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um og fyrir\u00e6tlanir samst\u00e6\u00f0unnar eru anna\u00f0 hvort a\u00f0 gera samningana upp nett\u00f3 e\u00f0a \u00e1 sama t\u00edma. \u00cd sk\u00fdringu 31 j. er ger\u00f0 grein fyrir reikningsskilaa\u00f0fer\u00f0um vegna fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda. iii. Hlutaf\u00e9 Almennt hlutaf\u00e9 Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0 fr\u00e1dregnum skatta\u00e1hrifum. Kaup \u00e1 eigin hlutum \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9. f. Vir\u00f0isr\u00fdrnun Fj\u00e1reignir \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9u hlutl\u00e6gar v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign telst vera vir\u00f0isr\u00fdr\u00f0 ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflegri f\u00e6rslu fj\u00e1reignar benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0 og h\u00e6gt er a\u00f0 meta vir\u00f0i eignarinnar \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annars vegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun fj\u00e1reigna til s\u00f6lu er \u00e1kvar\u00f0a\u00f0 me\u00f0 hli\u00f0sj\u00f3n af gangvir\u00f0i \u00feeirra \u00e1 hverjum t\u00edma. Einstakar mikilv\u00e6gar fj\u00e1reignir eru pr\u00f3fa\u00f0ar s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. A\u00f0rar fj\u00e1reignir eru flokka\u00f0ar saman eftir l\u00e1ns\u00e1h\u00e6ttueinkennum og hver flokkur metinn s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6gan h\u00e1tt atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1rfestinga til gjalddaga er bakf\u00e6r\u00f0 \u00ed rekstrarreikningi. g. Skuldbindingar Skuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0unni ber lagaleg e\u00f0a \u00e6tlu\u00f0 skylda vegna li\u00f0inna atbur\u00f0a og l\u00edklegt er a\u00f0 kostna\u00f0ur, sem h\u00e6gt er a\u00f0 meta me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti, lendi \u00e1 henni vi\u00f0 a\u00f0 gera upp skuldbindinguna. Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a \u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0sstreymi me\u00f0 v\u00f6xtum fyrir skatta sem s\u00fdna n\u00faverandi mat marka\u00f0sa\u00f0ila \u00e1 t\u00edmavir\u00f0i peninga og \u00e1h\u00e6ttuna sem tengist skuldbindingunni. h. Tekjur i. Leigutekjur Leigutekjur af fasteignum eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 leigusamninga \u00e1 leigut\u00edmanum. ii. Rekstur \u00ed fasteignum Tekjur af \u00fej\u00f3nustu vi\u00f0 leigutaka eru f\u00e6r\u00f0ar \u00feegar \u00fej\u00f3nustan er veitt. i. Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til og innifelur me\u00f0al annars fasteignagj\u00f6ld, v\u00e1tryggingar og vi\u00f0hald. j. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld Fj\u00e1rmunatekjur samanstanda af vaxtatekjum af kr\u00f6fum og bankainnst\u00e6\u00f0um. Vaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti. k. Tekjuskattur Gjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur er f\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00ed yfirlit um heildarafkomu, en \u00ed \u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i. Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar \u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra. Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0s tekjuskatts er bygg\u00f0 \u00e1 \u00e1\u00e6tla\u00f0ri innlausn e\u00f0a uppgj\u00f6ri b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna og skulda me\u00f0 \u00fev\u00ed a\u00f0 beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbinding er jafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00fea\u00f0 er tekjuskattur sem lag\u00f0ur er \u00e1 f\u00e9l\u00f6g af s\u00f6mu yfirv\u00f6ldum \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega. Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni. Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki. l. Hagna\u00f0ur \u00e1 hlut \u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu. Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall hagna\u00f0ar, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa m\u00f3\u00f0urf\u00e9lagsins, og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut, \u00fear sem ekki hafa veri\u00f0 gefnir \u00fat kaupr\u00e9ttir til starfsmanna n\u00e9 annarra og f\u00e9lagi\u00f0 hefur ekki teki\u00f0 l\u00e1n sem er breytanlegt \u00ed hlutaf\u00e9. m. Starfs\u00fe\u00e1ttayfirlit Uppl\u00fdsingagj\u00f6f til stj\u00f3rnenda f\u00e9lagsins byggir \u00e1 \u00feremur starfs\u00fe\u00e1ttum \u00ed samr\u00e6mi vi\u00f0 skipurit f\u00e9lagsins. n. Leigusamningar Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leiguskuldarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0 til fyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0s kostna\u00f0ar vi\u00f0 a\u00f0 taka ni\u00f0ur og fjarl\u00e6gja eignina, e\u00f0a til \u00feess a\u00f0 f\u00e6ra eignina e\u00f0a umhverfi hennar \u00ed samt horf a\u00f0 loknum leigusamningi, og a\u00f0 fr\u00e1dregnum leigu\u00edvilnunum sem samst\u00e6\u00f0an hefur fengi\u00f0. Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins. Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota innbygg\u00f0a vexti leigusamningsins, s\u00e9u \u00feeir tilt\u00e6kir, en annars notar samst\u00e6\u00f0an \u00fe\u00e1 vexti sem h\u00fan f\u00e6r af n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar samst\u00e6\u00f0an vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 til n\u00favir\u00f0ingar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__64": {
"value": "i. D\u00f3tturf\u00e9l\u00f6g D\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfir fj\u00e1rfestingunni, ber \u00e1h\u00e6ttu e\u00f0a hefur r\u00e9ttinn til a\u00f0 nj\u00f3ta breytilegs \u00e1vinnings vegna \u00fe\u00e1ttt\u00f6ku \u00ed fj\u00e1rfestingunni og getur me\u00f0 \u00e1kv\u00f6r\u00f0unarvaldi haft \u00e1hrif \u00e1 \u00e1vinning sinn af fj\u00e1rfestingunni. Reikningsskil d\u00f3tturf\u00e9laga eru innifalin \u00ed samst\u00e6\u00f0u\u00e1rsreikningnum fr\u00e1 \u00fev\u00ed a\u00f0 yfirr\u00e1\u00f0 n\u00e1st og \u00fear til \u00feeim l\u00fdkur. Reikningsskilaa\u00f0fer\u00f0um d\u00f3tturf\u00e9laga hefur veri\u00f0 breytt \u00feegar nau\u00f0synlegt hefur veri\u00f0 a\u00f0 a\u00f0laga \u00fe\u00e6r a\u00f0fer\u00f0um samst\u00e6\u00f0unnar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__65": {
"value": "Vi\u00f0skipti milli samst\u00e6\u00f0uf\u00e9laga, st\u00f6\u00f0ur milli \u00feeirra og \u00f3innleystar tekjur og gj\u00f6ld sem myndast hafa \u00ed vi\u00f0skiptum milli f\u00e9laganna eru felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__66": {
"value": "b. Hlutdeildarf\u00e9l\u00f6g Hlutdeildarf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem f\u00e9lagi\u00f0 hefur veruleg \u00e1hrif \u00e1 en ekki yfirr\u00e1\u00f0 yfir rekstrar- og fj\u00e1rhagsstefnu f\u00e9lags. Veruleg \u00e1hrif eru alla jafna til sta\u00f0ar \u00feegar f\u00e9lagi\u00f0 r\u00e6\u00f0ur yfir 20-50% atkv\u00e6\u00f0isr\u00e9ttar \u00ed \u00f6\u00f0ru f\u00e9lagi. Hlutdeildarf\u00e9l\u00f6g eru f\u00e6r\u00f0 \u00ed \u00e1rsreikning f\u00e9lagsins me\u00f0 hlutdeildara\u00f0fer\u00f0 og er eignarhluturinn upphaflega f\u00e6r\u00f0ur \u00e1 kostna\u00f0arver\u00f0i a\u00f0 vi\u00f0b\u00e6ttum vi\u00f0skiptakostna\u00f0i. \u00c1rsreikningur f\u00e9lagsins inniheldur hlutdeild \u00ed hagna\u00f0i e\u00f0a tapi og annarri heildarafkomu hlutdeildarf\u00e9laga, eftir a\u00f0 reikningsskilaa\u00f0fer\u00f0ir hlutdeildarf\u00e9lagsins hafa veri\u00f0 samr\u00e6mdar reikningsskilaa\u00f0fer\u00f0um f\u00e9lagsins. Hlutdeildara\u00f0fer\u00f0inni er beitt fr\u00e1 \u00fev\u00ed a\u00f0 veruleg \u00e1hrif n\u00e1st og \u00fear til \u00feeim l\u00fdkur. Ver\u00f0i hlutdeild f\u00e9lagsins \u00ed tapi meiri en b\u00f3kf\u00e6rt ver\u00f0 hlutdeildarf\u00e9lagsins, a\u00f0 me\u00f0t\u00f6ldum langt\u00edmafj\u00e1rfestingum, er b\u00f3kf\u00e6r\u00f0a ver\u00f0i\u00f0 f\u00e6rt \u00ed n\u00fall og f\u00e6rslu frekara taps er h\u00e6tt nema f\u00e9lagi\u00f0 hafi gengist \u00ed \u00e1byrg\u00f0ir fyrir \u00feessi f\u00e9l\u00f6g e\u00f0a innt af hendi grei\u00f0slur vegna \u00feeirra.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__67": {
"value": "c. Fj\u00e1rfestingareignir Fj\u00e1rfestingareignir skiptast upp \u00ed fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar og leigueignir. Um reikningshaldslega me\u00f0fer\u00f0 leigueigna er fjalla\u00f0 \u00ed sk\u00fdringu 31 n. Fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar eru fasteignir (land og h\u00faseignir) sem eru \u00ed eigu f\u00e9lagsins til a\u00f0 afla leigutekna e\u00f0a til ver\u00f0m\u00e6taaukningar e\u00f0a hvort tveggja. Fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar \u00e1 gangver\u00f0i samanber sk\u00fdringu 11. Breytingar \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar eru f\u00e6r\u00f0ar undir li\u00f0num matsbreyting fj\u00e1rfestingareigna \u00ed rekstrarreikningi. Fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar eru ekki afskrifa\u00f0ar. \u00cd upphafi eru fj\u00e1rfestingareignir \u00ed eigu samst\u00e6\u00f0unnar b\u00f3ka\u00f0ar \u00e1 kostna\u00f0arver\u00f0i, sem er samsett af kaupver\u00f0i og \u00f6llum beinum \u00fatgj\u00f6ldum vi\u00f0 a\u00f0 undirb\u00faa fasteignina til fyrirhuga\u00f0ra nota, \u00fear me\u00f0 tali\u00f0 kostna\u00f0ur vegna kaupa \u00e1 fasteigninni. Kostna\u00f0ur sem fellur til \u00ed kj\u00f6lfar kaupa \u00e1 fj\u00e1rfestingareign \u00ed eigu samst\u00e6\u00f0unnar, sem b\u00e6tir vi\u00f0, endurn\u00fdjar e\u00f0a \u00fej\u00f3nustar fasteign, er a\u00f0eins eignf\u00e6r\u00f0ur ef hann uppfyllir almennar kr\u00f6fur um heimild til eignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. Vaxtagj\u00f6ld af l\u00e1nsf\u00e9 sem n\u00fdtt er til fj\u00e1rm\u00f6gnunar \u00e1 kostna\u00f0arver\u00f0i fj\u00e1rfestingareigna \u00ed byggingu eru eignf\u00e6r\u00f0 \u00e1 framkv\u00e6mdart\u00edma. \u00der\u00f3unareignir sem ekki er unnt a\u00f0 \u00e1\u00e6tla gangvir\u00f0i me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti eru f\u00e6r\u00f0ar \u00e1 kostna\u00f0arver\u00f0i. S\u00f6luhagna\u00f0ur (-tap) fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i og s\u00f6luver\u00f0i a\u00f0 teknu tilliti til s\u00f6lukostna\u00f0ar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__69": {
"value": "d. Eignir til eigin nota Eignir til eigin nota eru f\u00e6r\u00f0ar til eignar \u00e1 kostna\u00f0arver\u00f0i a\u00f0 fr\u00e1dregnum afskriftum og vir\u00f0isr\u00fdrnun. Kostna\u00f0ur sem fellur til vegna fj\u00e1rfestingar \u00ed eignum til eigin nota er eignf\u00e6r\u00f0ur \u00feegar hann fellur til, ef l\u00edklegt er a\u00f0 framt\u00ed\u00f0arhagna\u00f0ur sem felst \u00ed eigninni muni renna til samst\u00e6\u00f0unnar og ef h\u00e6gt er a\u00f0 meta kostna\u00f0inn \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0. Hagna\u00f0ur af s\u00f6lu eigna til eigin nota er munurinn \u00e1 s\u00f6luver\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignarinnar og er f\u00e6r\u00f0ur \u00ed rekstrarreikning me\u00f0al annarra tekna, en tap me\u00f0al annars rekstrarkostna\u00f0ar. Afskriftir eru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi er 5-10 \u00e1r. Afskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__70": {
"value": "Afskriftir eru reikna\u00f0ar l\u00ednulega mi\u00f0a\u00f0 vi\u00f0 \u00e1\u00e6tla\u00f0an n\u00fdtingart\u00edma einstakra hluta rekstrarfj\u00e1rmuna. \u00c1\u00e6tla\u00f0ur n\u00fdtingart\u00edmi er 5-10 \u00e1r. Afskriftaa\u00f0fer\u00f0ir, n\u00fdtingart\u00edmi og ni\u00f0urlagsver\u00f0 eru endurmetin \u00e1 hverjum uppgj\u00f6rsdegi og breytt ef vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__71": {
"value": "e. Fj\u00e1rm\u00e1lagerningar Til fj\u00e1rm\u00e1lagerninga samst\u00e6\u00f0unnar teljast vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6fur, handb\u00e6rt f\u00e9, l\u00e1nt\u00f6kur, vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir. Fj\u00e1rm\u00e1lagerningar eru f\u00e6r\u00f0ir \u00e1 gangvir\u00f0i vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. \u00deegar fj\u00e1rm\u00e1lagerningar eru ekki metnir \u00e1 gangvir\u00f0i gegnum rekstrarreikning er allur beinn vi\u00f0skiptakostna\u00f0ur f\u00e6r\u00f0ur til h\u00e6kkunar \u00e1 vir\u00f0i \u00feeirra vi\u00f0 upphaflega skr\u00e1ningu \u00ed b\u00f3khald. Eftir upphaflega skr\u00e1ningu eru fj\u00e1rm\u00e1lagerningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti sem greinir h\u00e9r \u00e1 eftir. i. Fj\u00e1reignir f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0anlegum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. ii. Fj\u00e1rskuldir Upphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrar skr\u00e1ningar eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1reignum og -skuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0in er s\u00fdnd \u00ed efnahagsreikningi \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um og fyrir\u00e6tlanir samst\u00e6\u00f0unnar eru anna\u00f0 hvort a\u00f0 gera samningana upp nett\u00f3 e\u00f0a \u00e1 sama t\u00edma. \u00cd sk\u00fdringu 31 j. er ger\u00f0 grein fyrir reikningsskilaa\u00f0fer\u00f0um vegna fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda. iii. Hlutaf\u00e9 Almennt hlutaf\u00e9 Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0 fr\u00e1dregnum skatta\u00e1hrifum. Kaup \u00e1 eigin hlutum \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__72": {
"value": "Fj\u00e1reignir \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0anlegum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00ed upphafi f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum \u00f6llum tengdum vi\u00f0skiptakostna\u00f0i. Eftir upphaflega skr\u00e1ningu eru l\u00e1n og kr\u00f6fur f\u00e6r\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__73": {
"value": "Upphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrar skr\u00e1ningar eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1reignum og -skuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0in er s\u00fdnd \u00ed efnahagsreikningi \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um og fyrir\u00e6tlanir samst\u00e6\u00f0unnar eru anna\u00f0 hvort a\u00f0 gera samningana upp nett\u00f3 e\u00f0a \u00e1 sama t\u00edma. \u00cd sk\u00fdringu 31 j. er ger\u00f0 grein fyrir reikningsskilaa\u00f0fer\u00f0um vegna fj\u00e1rmunatekna og fj\u00e1rmagnsgjalda.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__74": {
"value": "Fj\u00e1reignum og -skuldum er jafna\u00f0 saman og nett\u00f3 fj\u00e1rh\u00e6\u00f0in er s\u00fdnd \u00ed efnahagsreikningi \u00feegar samst\u00e6\u00f0an hefur lagalegan r\u00e9tt til a\u00f0 jafna saman fj\u00e1rh\u00e6\u00f0um og fyrir\u00e6tlanir samst\u00e6\u00f0unnar eru anna\u00f0 hvort a\u00f0 gera samningana upp nett\u00f3 e\u00f0a \u00e1 sama t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForOffsettingOfFinancialInstrumentsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__76": {
"value": "Almennt hlutaf\u00e9 Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0 fr\u00e1dregnum skatta\u00e1hrifum. Kaup \u00e1 eigin hlutum \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__75": {
"value": "Almennt hlutaf\u00e9 Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9, a\u00f0 fr\u00e1dregnum skatta\u00e1hrifum. Kaup \u00e1 eigin hlutum \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. Sala \u00e1 eigin hlutum er f\u00e6r\u00f0 til h\u00e6kkunar \u00e1 eigin f\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__77": {
"value": "f. Vir\u00f0isr\u00fdrnun Fj\u00e1reignir \u00c1 hverjum uppgj\u00f6rsdegi er kanna\u00f0 hvort til sta\u00f0ar s\u00e9u hlutl\u00e6gar v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna. Fj\u00e1reign telst vera vir\u00f0isr\u00fdr\u00f0 ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0 eftir upphaflegri f\u00e6rslu fj\u00e1reignar benda til \u00feess a\u00f0 v\u00e6nt framt\u00ed\u00f0arsj\u00f3\u00f0streymi eignarinnar ver\u00f0i l\u00e6gra en \u00e1\u00f0ur var tali\u00f0 og h\u00e6gt er a\u00f0 meta vir\u00f0i eignarinnar \u00e1 \u00e1rei\u00f0anlegan h\u00e1tt. Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er mismunurinn \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i \u00feeirra annars vegar og n\u00favirtu v\u00e6ntu framt\u00ed\u00f0arsj\u00f3\u00f0streymi, mi\u00f0a\u00f0 vi\u00f0 upphaflega virka vexti, hins vegar. Vir\u00f0isr\u00fdrnun fj\u00e1reigna til s\u00f6lu er \u00e1kvar\u00f0a\u00f0 me\u00f0 hli\u00f0sj\u00f3n af gangvir\u00f0i \u00feeirra \u00e1 hverjum t\u00edma. Einstakar mikilv\u00e6gar fj\u00e1reignir eru pr\u00f3fa\u00f0ar s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. A\u00f0rar fj\u00e1reignir eru flokka\u00f0ar saman eftir l\u00e1ns\u00e1h\u00e6ttueinkennum og hver flokkur metinn s\u00e9rstaklega me\u00f0 tilliti til vir\u00f0isr\u00fdrnunar. Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6gan h\u00e1tt atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1rfestinga til gjalddaga er bakf\u00e6r\u00f0 \u00ed rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__78": {
"value": "Vir\u00f0isr\u00fdrnun er gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi. Vir\u00f0isr\u00fdrnun er bakf\u00e6r\u00f0 ef h\u00e6gt er a\u00f0 tengja bakf\u00e6rsluna \u00e1 hlutl\u00e6gan h\u00e1tt atbur\u00f0i sem \u00e1tti s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnunin var f\u00e6r\u00f0. Vir\u00f0isr\u00fdrnun fj\u00e1rfestinga til gjalddaga er bakf\u00e6r\u00f0 \u00ed rekstrarreikningi.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__80": {
"value": "h. Tekjur i. Leigutekjur Leigutekjur af fasteignum eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 leigusamninga \u00e1 leigut\u00edmanum. ii. Rekstur \u00ed fasteignum Tekjur af \u00fej\u00f3nustu vi\u00f0 leigutaka eru f\u00e6r\u00f0ar \u00feegar \u00fej\u00f3nustan er veitt.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__81": {
"value": "i. Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til og innifelur me\u00f0al annars fasteignagj\u00f6ld, v\u00e1tryggingar og vi\u00f0hald.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__83": {
"value": "j. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld Fj\u00e1rmunatekjur samanstanda af vaxtatekjum af kr\u00f6fum og bankainnst\u00e6\u00f0um. Vaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__82": {
"value": "j. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld Fj\u00e1rmunatekjur samanstanda af vaxtatekjum af kr\u00f6fum og bankainnst\u00e6\u00f0um. Vaxtatekjur eru f\u00e6r\u00f0ar \u00ed rekstrarreikning eftir \u00fev\u00ed sem \u00fe\u00e6r falla til mi\u00f0a\u00f0 vi\u00f0 virka vexti. Fj\u00e1rmagnsgj\u00f6ld samanstanda af vaxtakostna\u00f0i af l\u00e1nt\u00f6kum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur \u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__84": {
"value": "k. Tekjuskattur Gjaldf\u00e6r\u00f0ur tekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og frestu\u00f0um tekjuskatti. Tekjuskattur er f\u00e6r\u00f0ur \u00ed rekstrarreikning nema \u00feegar hann tengist li\u00f0um sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00ed yfirlit um heildarafkomu, en \u00ed \u00feeim tilvikum er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00fe\u00e1 li\u00f0i. Tekjuskattur til grei\u00f0slu er tekjuskattur sem \u00e1\u00e6tla\u00f0 er a\u00f0 komi til grei\u00f0slu \u00e1 n\u00e6sta \u00e1ri vegna skattskylds hagna\u00f0ar \u00e1rsins, mi\u00f0a\u00f0 vi\u00f0 gildandi skatthlutfall \u00e1 uppgj\u00f6rsdegi, auk lei\u00f0r\u00e9ttinga \u00e1 tekjuskatti til grei\u00f0slu vegna fyrri \u00e1ra. Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0s tekjuskatts er bygg\u00f0 \u00e1 \u00e1\u00e6tla\u00f0ri innlausn e\u00f0a uppgj\u00f6ri b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna og skulda me\u00f0 \u00fev\u00ed a\u00f0 beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbinding er jafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00fea\u00f0 er tekjuskattur sem lag\u00f0ur er \u00e1 f\u00e9l\u00f6g af s\u00f6mu yfirv\u00f6ldum \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega. Tekjuskattseign er einungis f\u00e6r\u00f0 a\u00f0 \u00fev\u00ed marki sem l\u00edklegt er a\u00f0 h\u00e6gt s\u00e9 a\u00f0 n\u00fdta framt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni. Tekjuskattseign er metin \u00e1 hverjum uppgj\u00f6rsdegi og l\u00e6kku\u00f0 a\u00f0 \u00fev\u00ed marki sem tali\u00f0 er a\u00f0 h\u00fan n\u00fdtist ekki.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__85": {
"value": "Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundinna mismuna \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eigna og skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna fj\u00e1rfestinga \u00ed d\u00f3tturf\u00e9l\u00f6gum. Fj\u00e1rh\u00e6\u00f0 fresta\u00f0s tekjuskatts er bygg\u00f0 \u00e1 \u00e1\u00e6tla\u00f0ri innlausn e\u00f0a uppgj\u00f6ri b\u00f3kf\u00e6r\u00f0s ver\u00f0s eigna og skulda me\u00f0 \u00fev\u00ed a\u00f0 beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Skatteign og tekjuskattsskuldbinding er jafna\u00f0 saman \u00feegar lagalegur r\u00e9ttur er til \u00feess, \u00fea\u00f0 er tekjuskattur sem lag\u00f0ur er \u00e1 f\u00e9l\u00f6g af s\u00f6mu yfirv\u00f6ldum \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0 muni grei\u00f0a skatta sameiginlega.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__86": {
"value": "l. Hagna\u00f0ur \u00e1 hlut \u00cd \u00e1rsreikningnum er s\u00fdndur grunnhagna\u00f0ur \u00e1 hlut og \u00feynntur hagna\u00f0ur \u00e1 hlut fyrir almenna hluti \u00ed f\u00e9laginu. Grunnhagna\u00f0ur \u00e1 hlut er reikna\u00f0ur sem hlutfall hagna\u00f0ar, sem r\u00e1\u00f0stafa\u00f0 er til hluthafa m\u00f3\u00f0urf\u00e9lagsins, og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynntur hagna\u00f0ur \u00e1 hlut er hinn sami og grunnhagna\u00f0ur \u00e1 hlut, \u00fear sem ekki hafa veri\u00f0 gefnir \u00fat kaupr\u00e9ttir til starfsmanna n\u00e9 annarra og f\u00e9lagi\u00f0 hefur ekki teki\u00f0 l\u00e1n sem er breytanlegt \u00ed hlutaf\u00e9.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__88": {
"value": "n. Leigusamningar Samst\u00e6\u00f0an f\u00e6rir leigueign og leiguskuld vi\u00f0 upphaf leigusamnings. Leigueignin er upphaflega f\u00e6r\u00f0 \u00e1 kostna\u00f0arver\u00f0i, sem er upphafleg fj\u00e1rh\u00e6\u00f0 leiguskuldarinnar a\u00f0 teknu tilliti til leigugrei\u00f0slna sem hafa falli\u00f0 til fyrir e\u00f0a \u00e1 upphafsdegi samningsins, beins kostna\u00f0ar vi\u00f0 \u00f6flun leigueignarinnar og \u00e1\u00e6tla\u00f0s kostna\u00f0ar vi\u00f0 a\u00f0 taka ni\u00f0ur og fjarl\u00e6gja eignina, e\u00f0a til \u00feess a\u00f0 f\u00e6ra eignina e\u00f0a umhverfi hennar \u00ed samt horf a\u00f0 loknum leigusamningi, og a\u00f0 fr\u00e1dregnum leigu\u00edvilnunum sem samst\u00e6\u00f0an hefur fengi\u00f0. Leiguskuld er upphaflega f\u00e6r\u00f0 vi\u00f0 n\u00favir\u00f0i \u00f3greiddra leigugrei\u00f0slna \u00e1 upphafsdegi leigusamningsins. Grei\u00f0slurnar eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 nota innbygg\u00f0a vexti leigusamningsins, s\u00e9u \u00feeir tilt\u00e6kir, en annars notar samst\u00e6\u00f0an \u00fe\u00e1 vexti sem h\u00fan f\u00e6r af n\u00fdju l\u00e1nsf\u00e9. A\u00f0 jafna\u00f0i notar samst\u00e6\u00f0an vexti \u00e1 n\u00fdju l\u00e1nsf\u00e9 til n\u00favir\u00f0ingar.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__91": {
"value": "32. N\u00fdir reikningsskilasta\u00f0lar og t\u00falkanir \u00e1 \u00feeim sem hafa ekki veri\u00f0 innleiddir Nokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda um fj\u00e1rhags\u00e1r sem hefjast 1. jan\u00faar 2024 e\u00f0a s\u00ed\u00f0ar og er heimilt er a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. Samst\u00e6\u00f0an hefur hins vegar ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. Ekki er b\u00faist vi\u00f0 a\u00f0 eftirfarandi breytingar \u00e1 st\u00f6\u00f0lum og t\u00falkunum muni hafa veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar. \u2022 Flokkun skulda sem skammt\u00edma- og langt\u00edmaskuldir og langt\u00edmaskuldir me\u00f0 fj\u00e1rhagsskilyr\u00f0um (breytingar \u00e1 IAS 1) \u2022 Samningar um birgjafj\u00e1rm\u00f6gnun (Breytingar \u00e1 IAS 7 og IFRS 7) \u2022 Leiguskuldbindingar \u00ed samningum um s\u00f6lu og endurleigu (Breytingar \u00e1 IFRS 16) \u2022 Skortur \u00e1 skiptanleika gjaldmi\u00f0la (Breytingar \u00e1 IAS 21)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__90": {
"value": "32. N\u00fdir reikningsskilasta\u00f0lar og t\u00falkanir \u00e1 \u00feeim sem hafa ekki veri\u00f0 innleiddir Nokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda um fj\u00e1rhags\u00e1r sem hefjast 1. jan\u00faar 2024 e\u00f0a s\u00ed\u00f0ar og er heimilt er a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. Samst\u00e6\u00f0an hefur hins vegar ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. Ekki er b\u00faist vi\u00f0 a\u00f0 eftirfarandi breytingar \u00e1 st\u00f6\u00f0lum og t\u00falkunum muni hafa veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar. \u2022 Flokkun skulda sem skammt\u00edma- og langt\u00edmaskuldir og langt\u00edmaskuldir me\u00f0 fj\u00e1rhagsskilyr\u00f0um (breytingar \u00e1 IAS 1) \u2022 Samningar um birgjafj\u00e1rm\u00f6gnun (Breytingar \u00e1 IAS 7 og IFRS 7) \u2022 Leiguskuldbindingar \u00ed samningum um s\u00f6lu og endurleigu (Breytingar \u00e1 IFRS 16) \u2022 Skortur \u00e1 skiptanleika gjaldmi\u00f0la (Breytingar \u00e1 IAS 21)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__89": {
"value": "32. N\u00fdir reikningsskilasta\u00f0lar og t\u00falkanir \u00e1 \u00feeim sem hafa ekki veri\u00f0 innleiddir Nokkrir n\u00fdir al\u00fej\u00f3\u00f0legir reikningsskilasta\u00f0lar gilda um fj\u00e1rhags\u00e1r sem hefjast 1. jan\u00faar 2024 e\u00f0a s\u00ed\u00f0ar og er heimilt er a\u00f0 beita fyrir gildist\u00f6ku \u00feeirra. Samst\u00e6\u00f0an hefur hins vegar ekki innleitt n\u00fdja e\u00f0a breytta reikningsskilasta\u00f0la fyrir gildist\u00edma vi\u00f0 ger\u00f0 \u00feessara reikningsskila. Ekki er b\u00faist vi\u00f0 a\u00f0 eftirfarandi breytingar \u00e1 st\u00f6\u00f0lum og t\u00falkunum muni hafa veruleg \u00e1hrif \u00e1 reikningsskil samst\u00e6\u00f0unnar. \u2022 Flokkun skulda sem skammt\u00edma- og langt\u00edmaskuldir og langt\u00edmaskuldir me\u00f0 fj\u00e1rhagsskilyr\u00f0um (breytingar \u00e1 IAS 1) \u2022 Samningar um birgjafj\u00e1rm\u00f6gnun (Breytingar \u00e1 IAS 7 og IFRS 7) \u2022 Leiguskuldbindingar \u00ed samningum um s\u00f6lu og endurleigu (Breytingar \u00e1 IFRS 16) \u2022 Skortur \u00e1 skiptanleika gjaldmi\u00f0la (Breytingar \u00e1 IAS 21)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__94": {
"value": "Reginn hf.",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__93": {
"value": "Reginn hf.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__92": {
"value": "Reginn hf.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__96": {
"value": "Hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__98": {
"value": "\u00cdsland",
"dimensions": {
"concept": "ifrs-full:PrincipalPlaceOfBusiness",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__97": {
"value": "\u00cdsland",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__95": {
"value": "\u00cdsland",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__99": {
"value": "Hagasm\u00e1ri 1, 201 K\u00f3pavogur",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
},
"s6_notes__6__100": {
"value": "Grunn\u00fe\u00e6ttir vi\u00f0skiptal\u00edkans f\u00e9lagsins eru \u00ed \u00fatleigu atvinnuh\u00fasn\u00e6\u00f0is til f\u00e9laga og stofnana (B2B)",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00"
}
}
}
}