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"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s4__4__38": {
"value": "1802000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00/2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s4__3__39": {
"value": "3171000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s4__4__39": {
"value": "1369000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2023-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s4__3__40": {
"value": "3780000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2025-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s4__4__40": {
"value": "3171000000.0",
"decimals": -6,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00",
"unit": "iso4217:ISK"
}
},
"s6__6__6": {
"value": "1. Almennar uppl\u00fdsingar Heimar hf., (\u201ef\u00e9lagi\u00f0\u201c) kt. 630109-1080, er me\u00f0 a\u00f0setur a\u00f0 Hagasm\u00e1ra 1 \u00ed K\u00f3pavogi. Samst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins fyrir \u00e1ri\u00f0 2024 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.). \u00deann 29. ma\u00ed 2024 sam\u00feykkti hluthafafundur f\u00e9lagsins a\u00f0 nafnabreyta f\u00e9laginu, en \u00e1\u00f0ur h\u00e9t f\u00e9lagi\u00f0 Reginn hf.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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 29. Stj\u00f3rn f\u00e9lagsins sta\u00f0festi \u00e1rsreikninginn me\u00f0 undirritun sinni \u00feann 13. febr\u00faar 2025. 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 10 - um mat fj\u00e1rfestingareigna. Sk\u00fdring 18 - 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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 29. Stj\u00f3rn f\u00e9lagsins sta\u00f0festi \u00e1rsreikninginn me\u00f0 undirritun sinni \u00feann 13. febr\u00faar 2025.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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 10 - um mat fj\u00e1rfestingareigna. Sk\u00fdring 18 - 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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. Sk\u00fdringar 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 2024 voru engar endurflokkanir \u00e1 milli stiga (2023: 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 10 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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. Sk\u00fdringar 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 2024 voru engar endurflokkanir \u00e1 milli stiga (2023: 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 10 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. 2024 2023 B\u00f3kf\u00e6rt B\u00f3kf\u00e6rt ver\u00f0 Gangvir\u00f0i ver\u00f0 Gangvir\u00f0i Vaxtaberandi skuldir 118.019 112.243 116.351 110.126 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__14": {
"value": "4. Rekstrartekjur Rekstrartekjur greinast \u00feannig: 2024 2023 Rekstrartekjur af fastleigusamningum 13.206 12.302 Leigutekjur af veltutengdum samningum 934 813 Dreif\u00f0ar leigutekjur ( 89) ( 89) Leigutekjur samtals 14.051 13.026 Tekjur vegna rekstrar \u00ed fasteignum 786 751 Rekstrartekjur samtals 14.837 13.777 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 5,4 \u00e1r (2023: 5,7 \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 440 m.kr. (2023: 529 m.kr.). Koma 88 m.kr. (2023: 89 m.kr.) til l\u00e6kkunar \u00e1 tekjum \u00e1 n\u00e6stu 12 m\u00e1nu\u00f0um og 352 m.kr. (2023: 440 m.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 2024 (\u00ed \u00e1rslok 2023). Ekki er teki\u00f0 tillit til veltutengdra leigusamninga. 2024 2023 Leigugrei\u00f0slur 2024 12.089 Leigugrei\u00f0slur 2025 12.371 10.830 Leigugrei\u00f0slur 2026 11.002 9.938 Leigugrei\u00f0slur 2027 9.121 7.681 Leigugrei\u00f0slur 2028 7.640 6.144 Leigugrei\u00f0slur 2029 6.491 5.405 Eftir meira en 5 \u00e1r 32.650 27.030 \u00d3uppsegjanlegar leigugrei\u00f0slur samtals 79.275 79.118 Um 14% af leigutekjum samst\u00e6\u00f0unnar 2024 (2023:14%) komu fr\u00e1 st\u00e6rsta leigutakanum Reykjav\u00edkurborg, annar st\u00e6rsti leigutaki f\u00e9lagsins er \u00edslenska r\u00edki\u00f0 me\u00f0 um 9% af heildartekjum (2023:10%). ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__15": {
"value": "5. Rekstrarkostna\u00f0ur Rekstrarkostna\u00f0ur greinist \u00feannig: 2024 2023 Fasteignagj\u00f6ld, vatns- og fr\u00e1veitugj\u00f6ld 1.777 1.756 Tryggingar 221 196 Vi\u00f0hald og endurb\u00e6tur 446 494 Orkukostna\u00f0ur og sorphir\u00f0a 152 145 Afskriftir og ni\u00f0urf\u00e6rsla krafna 77 34 Laun og launatengd gj\u00f6ld 1.397 1.327 Annar rekstrarkostna\u00f0ur 713 417 Rekstrarkostna\u00f0ur samtals 4.783 4.369 Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna sem ekki myndu\u00f0u leigutekjur \u00e1 \u00e1rinu er \u00f3verulegur. Me\u00f0tali\u00f0 \u00ed \u00f6\u00f0rum rekstrarkostna\u00f0ur er kostna\u00f0ur sem f\u00e9ll til vegna yfirt\u00f6kutilbo\u00f0s \u00ed Eik fasteignaf\u00e9lag hf. a\u00f0 fj\u00e1rh\u00e6\u00f0 100 m.kr.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__16-1": {
"value": "Laun og launatengd gj\u00f6ld Laun og launatengd gj\u00f6ld greinast \u00feannig: 2024 2023 Laun 1.141 1.075 L\u00edfeyrisi\u00f0gj\u00f6ld 161 155 \u00d6nnur launatengd gj\u00f6ld 95 97 Laun og launatengd gj\u00f6ld samtals 1.397 1.327 Laun og launatengd gj\u00f6ld greinast \u00feannig \u00e1 rekstrarli\u00f0i: Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna 587 503 Rekstur \u00ed fasteignum 308 273 Stj\u00f3rnunarkostna\u00f0ur 502 551 Laun og launatengd gj\u00f6ld samtals 1.397 1.327Laun, 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: 2024 2023 Laun og M\u00f3tframlag Laun og M\u00f3tframlag \u00ed hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 hlunnindi l\u00edfeyrissj\u00f3\u00f0 T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur 10,9 1,3 10,3 1,2 Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur 5,9 0,8 5,4 0,6 Benedikt Olgeirsson, stj\u00f3rnarma\u00f0ur 9,1 1,0 8,1 0,9 Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5,9 0,8 5,4 0,7 Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6,4 0,9 6,2 0,8 Anna \u00de\u00f3r\u00f0ard\u00f3ttir, form. endursko\u00f0unarnefndar 2,1 0,3 2,1 0,3 Gu\u00f0finna S. Bjarnad\u00f3ttir, form. tilnefningarnefndar 1,2 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 0,7 0,1 Helgi S. Gunnarsson, fv. forstj\u00f3ri 0,0 0,0 62,4 9,6 Halld\u00f3r B. \u00deorbergsson forstj\u00f3ri 77,9 17,2 51,6 11,8 \u00c6\u00f0stu stj\u00f3rnendur 210,1 34,3 188,2 33,3 Alls 330,9 57,0 342,3 59,5 \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, Bj\u00f6rn Ey\u00fe\u00f3r Benediktsson, Dagbj\u00f6rt Erla Einarsd\u00f3ttir, P\u00e1ll V. Bjarnason. Tveir framkv\u00e6mdastj\u00f3rar l\u00e9tu af st\u00f6rfum \u00e1 \u00e1rinu 2024, \u00fe\u00e6r R\u00f3sa Gu\u00f0mundsd\u00f3ttir og Sunna H. Sigmarsd\u00f3ttir. Kostna\u00f0ur vi\u00f0 starfslok framkv\u00e6mdastj\u00f3ra eru a\u00f0 fullu gjaldf\u00e6r\u00f0 \u00e1 \u00e1rinu 2024. Benedikt Olgeirsson \u00fe\u00e1\u00f0i laun fr\u00e1 Heimum \u00e1 \u00e1rinu 2024 vegna stj\u00f3rnarsetu \u00ed Klasa ehf. fyrir h\u00f6nd Heima. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Heimum n\u00e1mu 6,4 m.kr. og m\u00f3tframlag \u00ed l\u00edfeyrisj\u00f3\u00f0 nam 0,7 m.kr. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Klasa ehf., hlutdeildarf\u00e9lags Heima hf., n\u00e1mu 2,6 m.kr. og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 nam 0,3 m.kr. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila 2024 2023 Fj\u00e1rfesting \u00ed hlutdeildarf\u00e9lagi 0 890 Fj\u00e1rfestingareign keypt af hlutdeildarf\u00e9lagi 213 504 Fasteign leig\u00f0 af hlutdeildarf\u00e9lagi 11 0\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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__17": {
"value": "\u00c1rsverk 67 66 St\u00f6\u00f0ugildi \u00ed lok \u00e1rs 69 67",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__18": {
"value": "7. \u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis \u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis greinist \u00feannig: 2024 2023 Endursko\u00f0un \u00e1rsreikninga 17 16 K\u00f6nnun \u00e1rshlutareikninga 5 5 \u00d6nnur vinna 10 6 \u00de\u00f3knun til endursko\u00f0unarfyrirt\u00e6kis 32 27",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__23": {
"value": "8. Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2024 2023 Vaxtatekjur 280 250 Fj\u00e1rmunatekjur samtals 280 250Vaxtagj\u00f6ld vaxtaberandi skulda ( 4.678) ( 4.081) Eignf\u00e6r\u00f0ir vextir 238 135 L\u00e1nt\u00f6kukostna\u00f0ur ( 35) ( 29) Vextir af leiguskuld ( 167) ( 168) Ver\u00f0b\u00e6tur ( 4.982) ( 7.672) Fj\u00e1rmagnsgj\u00f6ld samtals ( 9.624) ( 11.816) Hrein fj\u00e1rmagnsgj\u00f6ld ( 9.344) ( 11.566) 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 tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 ver\u00f0trygg\u00f0ri fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__19": {
"value": "8. Fj\u00e1rmunatekjur og (fj\u00e1rmagnsgj\u00f6ld) Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2024 2023 Vaxtatekjur 280 250 Fj\u00e1rmunatekjur samtals 280 250Vaxtagj\u00f6ld vaxtaberandi skulda ( 4.678) ( 4.081) Eignf\u00e6r\u00f0ir vextir 238 135 L\u00e1nt\u00f6kukostna\u00f0ur ( 35) ( 29) Vextir af leiguskuld ( 167) ( 168) Ver\u00f0b\u00e6tur ( 4.982) ( 7.672) Fj\u00e1rmagnsgj\u00f6ld samtals ( 9.624) ( 11.816) Hrein fj\u00e1rmagnsgj\u00f6ld ( 9.344) ( 11.566) 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 tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 ver\u00f0trygg\u00f0ri fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__24": {
"value": "Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2024 2023 Vaxtatekjur 280 250 Fj\u00e1rmunatekjur samtals 280 250",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__20": {
"value": "Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig: 2024 2023 Vaxtatekjur 280 250 Fj\u00e1rmunatekjur samtals 280 250",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__22": {
"value": "Vaxtagj\u00f6ld vaxtaberandi skulda ( 4.678) ( 4.081) Eignf\u00e6r\u00f0ir vextir 238 135 L\u00e1nt\u00f6kukostna\u00f0ur ( 35) ( 29) Vextir af leiguskuld ( 167) ( 168) Ver\u00f0b\u00e6tur ( 4.982) ( 7.672) Fj\u00e1rmagnsgj\u00f6ld samtals ( 9.624) ( 11.816) Hrein fj\u00e1rmagnsgj\u00f6ld ( 9.344) ( 11.566) 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 tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 ver\u00f0trygg\u00f0ri fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__21": {
"value": "Vaxtagj\u00f6ld vaxtaberandi skulda ( 4.678) ( 4.081) Eignf\u00e6r\u00f0ir vextir 238 135 L\u00e1nt\u00f6kukostna\u00f0ur ( 35) ( 29) Vextir af leiguskuld ( 167) ( 168) Ver\u00f0b\u00e6tur ( 4.982) ( 7.672) Fj\u00e1rmagnsgj\u00f6ld samtals ( 9.624) ( 11.816) Hrein fj\u00e1rmagnsgj\u00f6ld ( 9.344) ( 11.566) 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 tekur mi\u00f0 af me\u00f0alkj\u00f6rum \u00e1 ver\u00f0trygg\u00f0ri fj\u00e1rm\u00f6gnun f\u00e9lagsins \u00e1 hverjum t\u00edma.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__26-1": {
"value": "9. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum Klasi ehf. eignarhlutur 33,3% Klasi ehf. Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk, er fasteigna\u00fer\u00f3unarf\u00e9lag en Heimar hf. og Hagar hf. eignu\u00f0ust \u00feri\u00f0jungshlut hvort \u00ed f\u00e9laginu \u00e1 \u00e1rinu 2022 og KLS eignarhaldsf\u00e9lag ehf. heldur \u00e1 \u00feri\u00f0jungshlut. T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur Heima 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 31.12.2024 voru 18.809 m.kr. og eiginfj\u00e1rhlutfall 83%. Sm\u00e1rabygg\u00f0 ehf. eignarhlutur 20,6% Grunnur I ehf. sameina\u00f0ist d\u00f3tturf\u00e9lagi s\u00ednu Sm\u00e1rabygg\u00f0 ehf., Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk \u00feann 1.1.2024. F\u00e9lagi\u00f0 heldur \u00e1 fasteignum og l\u00f3\u00f0um \u00ed Sm\u00e1rabygg\u00f0 \u00ed K\u00f3pavogi. Heildareignir Sm\u00e1rabygg\u00f0ar ehf. samkv\u00e6mt dr\u00f6gum a\u00f0 \u00e1rsreikningi \u00feann 31.12.2024 voru 2.196 m.kr. og eiginfj\u00e1rhlutfall 72%. Eignarhlutur \u00ed hlutdeildarf\u00e9l\u00f6gum greinist \u00feannig: 2024 2023 B\u00f3kf\u00e6rt ver\u00f0 1.1 5.031 4.552 \u00c1hrif hlutdeildarf\u00e9laga 889 581 Ar\u00f0grei\u00f0sla fr\u00e1 hlutdeildarf\u00e9lagi ( 362) ( 103) B\u00f3kf\u00e6rt ver\u00f0 31.12. 5.558 5.03126. F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0u Heima hf. voru 12 \u00ed lok \u00e1rs 2024: Eignarhlutur 2024 2023 Sm\u00e1ralind ehf. (\u00e1\u00f0ur Eignarhaldsf\u00e9lagi\u00f0 Sm\u00e1ralind ehf.) 100% 100% *Rekstrarf\u00e9lag Sm\u00e1ralindar ehf. 100% *RA 18 ehf. 100% Knatth\u00f6llin ehf. 100% 100% Kvikmyndah\u00f6llin ehf. 100% 100% Heimar atvinnuh\u00fasn\u00e6\u00f0i ehf. 100% 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% Heimar skrifstofusetur ehf. 100% 100% S\u00f3lt\u00fan fasteign ehf. 99,95% 99,95% CCI fasteignir ehf. 100% 100% Dvergsh\u00f6f\u00f0i 4 ehf. 100% 100% * \u00c1 \u00e1rinu voru f\u00e9l\u00f6gin sameinu\u00f0 inn \u00ed Sm\u00e1ralind ehf. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__25-1": {
"value": "9. Eignarhlutir \u00ed hlutdeildarf\u00e9l\u00f6gum Klasi ehf. eignarhlutur 33,3% Klasi ehf. Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk, er fasteigna\u00fer\u00f3unarf\u00e9lag en Heimar hf. og Hagar hf. eignu\u00f0ust \u00feri\u00f0jungshlut hvort \u00ed f\u00e9laginu \u00e1 \u00e1rinu 2022 og KLS eignarhaldsf\u00e9lag ehf. heldur \u00e1 \u00feri\u00f0jungshlut. T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur Heima 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 31.12.2024 voru 18.809 m.kr. og eiginfj\u00e1rhlutfall 83%. Sm\u00e1rabygg\u00f0 ehf. eignarhlutur 20,6% Grunnur I ehf. sameina\u00f0ist d\u00f3tturf\u00e9lagi s\u00ednu Sm\u00e1rabygg\u00f0 ehf., Su\u00f0urlandsbraut 4, 108 Reykjav\u00edk \u00feann 1.1.2024. F\u00e9lagi\u00f0 heldur \u00e1 fasteignum og l\u00f3\u00f0um \u00ed Sm\u00e1rabygg\u00f0 \u00ed K\u00f3pavogi. Heildareignir Sm\u00e1rabygg\u00f0ar ehf. samkv\u00e6mt dr\u00f6gum a\u00f0 \u00e1rsreikningi \u00feann 31.12.2024 voru 2.196 m.kr. og eiginfj\u00e1rhlutfall 72%. Eignarhlutur \u00ed hlutdeildarf\u00e9l\u00f6gum greinist \u00feannig: 2024 2023 B\u00f3kf\u00e6rt ver\u00f0 1.1 5.031 4.552 \u00c1hrif hlutdeildarf\u00e9laga 889 581 Ar\u00f0grei\u00f0sla fr\u00e1 hlutdeildarf\u00e9lagi ( 362) ( 103) B\u00f3kf\u00e6rt ver\u00f0 31.12. 5.558 5.031Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila 2024 2023 Fj\u00e1rfesting \u00ed hlutdeildarf\u00e9lagi 0 890 Fj\u00e1rfestingareign keypt af hlutdeildarf\u00e9lagi 213 504 Fasteign leig\u00f0 af hlutdeildarf\u00e9lagi 11 0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__27": {
"value": "10. 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 (2023: 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% (2023: 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 (2023: 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 hlutdeild \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 8.152 m.kr. (2023: 6.518 m.kr.). Helstu \u00e1hrifa\u00fe\u00e6ttir \u00e1 mati\u00f0 eru ver\u00f0lagsbreytingar, \u00fer\u00f3un leiguver\u00f0a og h\u00e6kkun \u00e1v\u00f6xtunarkr\u00f6fu. \u00c1 \u00e1rinu flutti f\u00e9lagi\u00f0 \u00ed n\u00fdjar skrifstofur innan Sm\u00e1ralindar, og samhli\u00f0a var skrifstofa f\u00e9lagsins endurflokku\u00f0 af fj\u00e1rfestingareignum yfir \u00e1 eignir til eigin nota. Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 11: Sundurli\u00f0un fj\u00e1rfestingareigna 2024: Fj\u00e1rfestingar- eignir \u00ed eigu Leigu- samst\u00e6\u00f0unnar eignir Samtals B\u00f3kf\u00e6rt ver\u00f0 Sta\u00f0a 1.1.2024 179.446 3.291 182.737 Fj\u00e1rfesting \u00e1 t\u00edmabilinu 3.743 0 3.743 Endurflokkun (412) 0 (412) Selt \u00e1 t\u00edmabilinu (3.234) 0 (3.234) Breyting vegna endurmats leiguskulda 0 152 152 Matsbreyting t\u00edmabilsins 8.347 (195) 8.152 S\u00f6luhagna\u00f0ur/-tap 289 0 289 Sta\u00f0a 31.12.2024 188.180 3.247 191.427 Sundurli\u00f0un fj\u00e1rfestingareigna 2023: B\u00f3kf\u00e6rt ver\u00f0 Sta\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 N\u00e1nar er ger\u00f0 grein fyrir leigueignum og- skuldum \u00ed sk\u00fdringu 17. Sundurli\u00f0un fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar 2024: I\u00f0na\u00f0ar- Heilsa, og menntun Verslunar- Skrifstofu- geymslu- og \u00der\u00f3unar- h\u00fasn\u00e6\u00f0i h\u00fasn\u00e6\u00f0i h\u00fasn\u00e6\u00f0i H\u00f3tel af\u00fereying eignir Samtals B\u00f3kf\u00e6rt ver\u00f0 Sta\u00f0a 1.1. 55.901 63.680 14.303 19.032 23.299 3.231 179.446 Keypt \u00e1 \u00e1rinu 265 0 0 0 0 0 265 Endurflokkun ( 412) 0 0 0 0 0 ( 412) Fj\u00e1rfesting \u00e1 \u00e1rinu 2.067 586 74 98 425 229 3.478 Selt \u00e1 \u00e1rinu 0 ( 701) ( 2.533) 0 0 0 ( 3.234) Matsbreyting \u00e1rsins 2.975 1.823 2.150 366 1.055 ( 23) 8.347 S\u00f6luhagna\u00f0ur/-tap 0 72 218 0 0 0 289 Sta\u00f0a 31.12 60.797 65.459 14.211 19.496 24.779 3.437 188.180 Helstu forsendur \u00ed vir\u00f0isl\u00edkaninu 2024: \u00c1\u00e6tla\u00f0ar leigutekjur \u00e1 1.270-1.240-3.140-1.500-3.900 1.680-6.270 fermetra \u00e1 m\u00e1n. \u00ed kr. 17.120 7.010 7.200 \u00c1\u00e6tlu\u00f0 me\u00f0alleiga 3.617 3.734 2.460 5.633 3.306 3.609 fermetra \u00e1 m\u00e1n. \u00ed kr. Veginn fj\u00e1rmagnskostna\u00f0ur \u00e1n 6.2%-8,7% 6,0%-8,7% 6,0%-7,4% 6,7%-7,4% 6,2%-6,9% skattsp\u00f6runar(WACC) Vegi\u00f0 me\u00f0altal 6,41% 6,36% 6,86% 6,86% 6,27% 6,46% Sundurli\u00f0un fj\u00e1rfestingareigna \u00ed eigu samst\u00e6\u00f0unnar 2023: I\u00f0na\u00f0ar- Heilsa, og menntun Verslunar- Skrifstofu- geymslu- og \u00der\u00f3unar- h\u00fasn\u00e6\u00f0i h\u00fasn\u00e6\u00f0i h\u00fasn\u00e6\u00f0i H\u00f3tel af\u00fereying eignir Samtals B\u00f3kf\u00e6rt ver\u00f0 Sta\u00f0a 1.1. 52.848 61.333 13.736 17.505 22.636 2.367 170.425 Keypt \u00e1 \u00e1rinu 0 0 0 0 0 504 504 Fj\u00e1rfesting \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 1.220-1.230-2.980-1.410-3.380 1.600-5.960 fermetra \u00e1 m\u00e1n \u00ed kr. 15.610 6.670 6480 \u00c1\u00e6tlu\u00f0 me\u00f0alleiga 3.365 3.504 2.246 5.355 3.096 3.374 fermetra \u00e1 m\u00e1n. \u00ed kr. Veginn 6,6%-fj\u00e1rmagnskostna\u00f0ur \u00e1n 6.2%-7,1% 5,9%-8,5% 5,9%-7,2% 6,1%-6,7% 7,1% skattsp\u00f6runar(WACC) Vegi\u00f0 me\u00f0altal 6,38% 6,29% 6,74% 6,67% 6,20% 6,38% 2024 2023 H\u00e6kkun L\u00e6kkun H\u00e6kkun L\u00e6kkun N\u00e6mnisgreining gangvir\u00f0is: H\u00e6kkun (l\u00e6kkun) leigutekna um 5% 11.945 ( 11.945) 11.137 ( 11.137) L\u00e6kkun (h\u00e6kkun) \u00e1 \u00e1v\u00f6xtunarkr\u00f6fu um 0,5%-stig 12.801 ( 11.544) 11.846 ( 10.681) Ve\u00f0setningar og \u00e1byrg\u00f0arskuldbindingar \u00cd \u00e1rslok eru fj\u00e1rfestingareignir a\u00f0 b\u00f3kf\u00e6r\u00f0u vir\u00f0i 183.047 m.kr. (2023: 173.227 m.kr.) ve\u00f0settar til tryggingar \u00e1 skuldum f\u00e9lagsins a\u00f0 fj\u00e1rh\u00e6\u00f0 118.019 m.kr. (2023: 116.351 m.kr.). \u00c1 fasteignum f\u00e9lagsins hv\u00edla innskattskva\u00f0ir a\u00f0 fj\u00e1rh\u00e6\u00f0 6.301 m.kr. \u00ed \u00e1rslok 2024 (2023: 5.982 m.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 110.078 m.kr. (2023: 107.148 m.kr.). \u00c1 sama t\u00edma var brunab\u00f3tamat fasteigna f\u00e9lagsins 165.745 m.kr. (2023: 163.399 m.kr.). Samst\u00e6\u00f0an hefur keypt vi\u00f0b\u00f3tartryggingar a\u00f0 fj\u00e1rh\u00e6\u00f0 19.705 m.kr. (2023: 25.034 m.kr.). Frekari umfj\u00f6llun um reikningshaldslega me\u00f0fer\u00f0 fj\u00e1rfestingareigna er \u00ed sk\u00fdringu 29.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__28": {
"value": "11. Eignir til eigin nota Eignir til eigin nota eru h\u00faseignir, bifrei\u00f0ar og b\u00fana\u00f0ur sem tengjast ekki \u00fatleigu einstakra eigna. \u00c1 \u00e1rinu flutti f\u00e9lagi\u00f0 \u00ed n\u00fdjar skrifstofur innan Sm\u00e1ralindar, og samhli\u00f0a var skrifstofa f\u00e9lagsins endurflokku\u00f0 af fj\u00e1rfestingareignum yfir \u00e1 eignir til eigin nota. Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 10: 2024 2023 B\u00f3kf\u00e6rt ver\u00f0 1.1. 294 246 Endurflokkun 412 0 Keypt \u00e1 \u00e1rinu 115 96 Selt \u00e1 \u00e1rinu (12) (13) Afskrift \u00e1rsins (57) (35) B\u00f3kf\u00e6rt ver\u00f0 31.12 752 294",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__29": {
"value": "12. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig: 2024 2023 Vi\u00f0skiptakr\u00f6fur 638 684 Leigudreifing, sj\u00e1 n\u00e1nar sk\u00fdr. 4 88 89 \u00d3innheimt s\u00f6luver\u00f0 0 5 A\u00f0rar skammt\u00edmakr\u00f6fur 202 322 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals 927 1.101 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 21. Vi\u00f0skiptakr\u00f6fur vegna annarrar \u00fej\u00f3nustu eru \u00f3verulegar.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__30": {
"value": "13. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__34": {
"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 1.809.546.970 kr. \u00ed \u00e1rslok 2024 og er a\u00f0 fullu greitt. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed m\u00f3\u00f0urf\u00e9laginu. Stj\u00f3rn f\u00e9lagsins virkja\u00f0i \u00feann 16. september 2024 endurkaupa\u00e1\u00e6tlun um kaup \u00e1 eigin br\u00e9fum sem byggir \u00e1 heimild fr\u00e1 a\u00f0alfundi 12. mars 2024. \u00cd kj\u00f6lfar hennar voru virkja\u00f0ar tv\u00e6r endurkaupa\u00e1\u00e6tlanir til vi\u00f0b\u00f3tar, \u00fe.e. \u00feann 16. okt\u00f3ber og 20. n\u00f3vember 2024, sem komu til framkv\u00e6mda hver \u00e1 eftir annarri. Endurkaupum lauk 19. desember 2024. F\u00e9lagi\u00f0 fj\u00e1rfesti \u00ed, og \u00e1 \u00ed lok \u00e1rs, samtals 45.645.833 hluti sem nemur 2,52% af heildarhlutaf\u00e9 f\u00e9lagsins og var heildarfj\u00e1rfesting 1.500 m.kr. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__31": {
"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 1.809.546.970 kr. \u00ed \u00e1rslok 2024 og er a\u00f0 fullu greitt. Eitt atkv\u00e6\u00f0i fylgir hverjum einnar kr\u00f3nu hlut \u00ed m\u00f3\u00f0urf\u00e9laginu. Stj\u00f3rn f\u00e9lagsins virkja\u00f0i \u00feann 16. september 2024 endurkaupa\u00e1\u00e6tlun um kaup \u00e1 eigin br\u00e9fum sem byggir \u00e1 heimild fr\u00e1 a\u00f0alfundi 12. mars 2024. \u00cd kj\u00f6lfar hennar voru virkja\u00f0ar tv\u00e6r endurkaupa\u00e1\u00e6tlanir til vi\u00f0b\u00f3tar, \u00fe.e. \u00feann 16. okt\u00f3ber og 20. n\u00f3vember 2024, sem komu til framkv\u00e6mda hver \u00e1 eftir annarri. Endurkaupum lauk 19. desember 2024. F\u00e9lagi\u00f0 fj\u00e1rfesti \u00ed, og \u00e1 \u00ed lok \u00e1rs, samtals 45.645.833 hluti sem nemur 2,52% af heildarhlutaf\u00e9 f\u00e9lagsins og var heildarfj\u00e1rfesting 1.500 m.kr. 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\u00f0ur reikningur samtals Sta\u00f0a 1.1.2024 457 15.643 16.100 Breytingar \u00e1 \u00e1rinu 0 (1.453) (1.453) Sta\u00f0a 31.12.2024 457 14.190 14.647Bundinn 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 \u00f6\u00f0rum 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 20. j\u00fan\u00ed 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__33": {
"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\u00f0ur reikningur samtals Sta\u00f0a 1.1.2024 457 15.643 16.100 Breytingar \u00e1 \u00e1rinu 0 (1.453) (1.453) Sta\u00f0a 31.12.2024 457 14.190 14.647",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__32": {
"value": "Ar\u00f0grei\u00f0slustefna Heima 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, vaxtarhorfa 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 12. mars 2024 var sam\u00feykkt a\u00f0 ekki yr\u00f0i greiddur \u00fat ar\u00f0ur \u00e1 \u00e1rinu 2024. Tillaga stj\u00f3rnar er a\u00f0 greiddur ver\u00f0i ar\u00f0ur a\u00f0 fj\u00e1rh\u00e6\u00f0 750 m.kr. \u00e1 \u00e1rinu 2025 og \u00e1framhaldandi heimild til endurkaupa eigin br\u00e9fa allt a\u00f0 10% af hlutaf\u00e9 til a\u00f0 framfylgja ar\u00f0grei\u00f0slustefnu.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDividendsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__35": {
"value": "\u00cd september 2024 veitti f\u00e9lagi\u00f0 stj\u00f3rnendum og lykilstarfsm\u00f6nnum kaupr\u00e9tti \u00e1 allt a\u00f0 19.250.000 hlutum \u00ed samr\u00e6mi vi\u00f0 starfskjarastefnu f\u00e9lagsins sem sam\u00feykkt var \u00e1 hluthafafundi 30. \u00e1g\u00fast 2024. Samkv\u00e6mt kaupr\u00e9ttar\u00e1\u00e6tluninni mun forstj\u00f3ri eiga a\u00f0 h\u00e1marki r\u00e9tt \u00e1 kaupr\u00e9ttum sem nema 6.000.000 hlutum, hver framkv\u00e6mdastj\u00f3ri a\u00f0 h\u00e1marki 2.500.000 hluta og a\u00f0rir stj\u00f3rnendur samtals a\u00f0 h\u00e1marki 4.500.000 hluta. \u00c1vinnslut\u00edmi kaupr\u00e9tta er \u00ferj\u00fa \u00e1r fr\u00e1 \u00fathlutun. Kaupr\u00e9ttir eru innleysanlegir \u00e1 12 m\u00e1na\u00f0a t\u00edmabili eftir a\u00f0 fullum \u00feremur \u00e1rum er n\u00e1\u00f0 fr\u00e1 ger\u00f0 kaupr\u00e9ttarsamnings. N\u00fdtingarver\u00f0 er vegi\u00f0 me\u00f0alver\u00f0 \u00ed vi\u00f0skiptum me\u00f0 hlutabr\u00e9f f\u00e9lagsins tuttugu heila vi\u00f0skiptadaga fyrir ger\u00f0 hvers kaupr\u00e9ttarsamnings, eins og \u00fea\u00f0 er skr\u00e1\u00f0 \u00e1 Nasdaq Iceland \u00ed \u00edslenskum kr\u00f3num fyrir \u00fathlutunardag a\u00f0 vi\u00f0b\u00e6ttum 5,5% \u00e1rlegum v\u00f6xtum \u00e1 t\u00edmabilinu fr\u00e1 ger\u00f0 kaupr\u00e9ttarsamnings og fram til n\u00fdtingardags. Almennt falla kaupr\u00e9ttir ni\u00f0ur ef r\u00e1\u00f0ningarsambandi kaupr\u00e9ttarhafa vi\u00f0 f\u00e9lagi\u00f0 er sliti\u00f0 fyrir lok \u00e1vinnslut\u00edma. \u00der\u00e1tt fyrir starfslok skal kaupr\u00e9ttur haldast ef kaupr\u00e9ttarhafi andast e\u00f0a h\u00e6ttir st\u00f6rfum vegna heilsubrests. Kaupr\u00e9ttarh\u00f6fum ber a\u00f0 halda eftir hlutum sem nema fj\u00e1rh\u00e6\u00f0 hreins hagna\u00f0ar af n\u00fdttum kaupr\u00e9ttum, \u00feegar skattur hefur veri\u00f0 dreginn fr\u00e1, \u00fear til eftirfarandi fj\u00e1rh\u00e6\u00f0arvi\u00f0mi\u00f0unum er n\u00e1\u00f0, m\u00e6lt \u00ed vir\u00f0i hlutafj\u00e1reignar \u00ed f\u00e9laginu sem margfeldi af grunn\u00e1rslaunum: sex (6) sinnum m\u00e1na\u00f0arlaun. \u00datgefnir kaupr\u00e9ttir hafa veri\u00f0 metnir me\u00f0 Black Scholes ver\u00f0matsa\u00f0fer\u00f0 og er heildarkostna\u00f0ur \u00feeirra metinn 89 m.kr. sem gjaldf\u00e6rist \u00e1 \u00e1vinnslut\u00edmabilinu, \u00fe.e. \u00e1 \u00feremur \u00e1rum fr\u00e1 \u00fathlutun \u00ed september 2024. Gjaldf\u00e6rsla \u00e1rsins nam 10 m.kr. og f\u00e6rt til gjalda og \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9. Hreyfing \u00e1 t\u00edmabilinu: 31.12.2024 Vegi\u00f0 Fj\u00f6ldi hluta me\u00f0altal (\u00ed \u00fe\u00fas.) samnings* \u00datistandandi \u00ed upphafi t\u00edmabils 0 \u00datgefi\u00f0 \u00e1 t\u00edmabilinu 19.250 26,7 \u00datistandandi \u00ed lok t\u00edmabils 19.250 26,7 *N\u00fdtingarver\u00f0 \u00ed \u00fatgefnum samningum er \u00e1 bilinu 26,66 til 26,88 og vegi\u00f0 me\u00f0altal 26,7. Reikna\u00f0 me\u00f0altals n\u00fdtingarver\u00f0 mun h\u00e6kka \u00feegar kemur a\u00f0 innlausn sem nemur 5,5% \u00e1rlegum v\u00f6xtum. Ef allir \u00fatistandandi kaupr\u00e9ttir v\u00e6ri n\u00fdttir myndu \u00feeir nema um 1,06% af heildarhlutaf\u00e9. Til a\u00f0 uppfylla skuldbindingar vegna kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn mun f\u00e9lagi\u00f0 gefa \u00fat n\u00fdtt hlutaf\u00e9.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__36": {
"value": "15. 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. 2024 2023 Hagna\u00f0ur \u00e1rsins 8.233 3.818 Hlutaf\u00e9 \u00ed \u00e1rsbyrjun 1.809 1.809 \u00c1hrif endurkaupa \u00e1 eigin br\u00e9fum ( 7) 0 Vegi\u00f0 me\u00f0altal fj\u00f6lda hluta \u00e1 \u00e1rinu 1.802 1.809 Hagna\u00f0ur \u00e1 hlut 4,57 2,11 \u00deynntur hagna\u00f0ur \u00e1 hlut tekur tillit til kaupr\u00e9tta, fr\u00e1 \u00fatg\u00e1fudegi. 2024 2023 Hagna\u00f0ur \u00e1rsins 8.233 3.818 Hlutaf\u00e9 \u00ed \u00e1rsbyrjun 1.809 1.809 \u00c1hrif endurkaupa \u00e1 eigin br\u00e9fum ( 7) 0 \u00c1hrif kaupr\u00e9tta 3 0 Vegi\u00f0 me\u00f0altal fj\u00f6lda hluta \u00e1 \u00e1rinu 1.805 1.809 \u00deynntur hagna\u00f0ur \u00e1 hlut 4,56 2,11",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__38": {
"value": "16. 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. 2024 2023 Gr\u00e6nar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 40.542 37.442 Gr\u00e6n bankal\u00e1n 6.574 8.570 Gr\u00e6nar vaxtaberandi skuldir 47.116 46.012 A\u00f0rar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 45.419 44.823 A\u00f0rar skuldir vi\u00f0 l\u00e1nastofnanir 25.484 25.516 A\u00f0rar vaxtaberandi skuldir 70.903 70.339 Vaxtaberandi skuldir \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar 118.019 116.351 Skuld- (eign-) f\u00e6r\u00f0ur l\u00e1nt\u00f6kukostna\u00f0ur ( 332) ( 29) N\u00e6sta \u00e1rs afborgun vaxtaberandi skulda ( 5.330) ( 3.771) Vaxtaberandi skuldir samtals, langt\u00edmahluti 112.358 112.551 Tafla yfir skilm\u00e1la og endurgrei\u00f0slut\u00edma vaxtaberandi skulda: Vegnir Vegnir Loka vextir B\u00f3kf\u00e6rt vextir B\u00f3kf\u00e6rt gjalddagi 2024 ver\u00f0 2024 2023 ver\u00f0 2023 Ver\u00f0trygg\u00f0ar skuldir 2026 4,88% 12.913 4,13% 12.848 Ver\u00f0trygg\u00f0ar skuldir 2027 3,95% 16.723 2,55% 18.682 Ver\u00f0trygg\u00f0ar skuldir 2029 1,03% 3.324 1,03% 3.288 Ver\u00f0trygg\u00f0ar skuldir 2030 2,06% 12.595 2,06% 12.497 Ver\u00f0trygg\u00f0ar skuldir 2037 3,04% 8.427 3,04% 8.224 Ver\u00f0trygg\u00f0ar skuldir 2040 3,55% 6.643 3,55% 6.467 Ver\u00f0trygg\u00f0ar skuldir 2047 3,68% 8.552 3,68% 8.526 Ver\u00f0trygg\u00f0ar skuldir 2048 3,60% 20.948 3,60% 20.511 Ver\u00f0trygg\u00f0ar skuldir 2050 2,50% 17.077 2,50% 14.424 Alls 3,33% 107.201 3,03% 105.467 \u00d3ver\u00f0trygg\u00f0ar skuldir \u00d3ver\u00f0trygg\u00f0ar skuldir 2025 9,74% 1.240 9,74% 1.240 \u00d3ver\u00f0trygg\u00f0ar skuldir 2029 10,35% 9.579 11,10% 9.644 Alls 10,28% 10.819 10,94% 10.884 Vaxtaberandi skuldir samtals 118.019 116.351 Afborganir vaxtaberandi langt\u00edmaskulda greinast \u00feannig n\u00e6stu \u00e1r: 2024 2023 Afborgun 2024 3.771 Afborgun 2025 5.330 5.181 Afborgun 2026 15.908 15.227 Afborgun 2027 18.033 18.906 Afborgun 2028 2.881 10.521 Afborgun 2029 13.256 5.423 Afborganir s\u00ed\u00f0ar 62.611 57.322 Langt\u00edma vaxtaberandi skuldir samtals, \u00fe.m.t. n\u00e6sta \u00e1rs afborgun 118.019 116.351 L\u00e1nasamningar innan samst\u00e6\u00f0unnar innihalda skilm\u00e1la um fj\u00e1rhagslegan styrk. Einna helst skilm\u00e1la um eiginfj\u00e1rhlutf\u00f6ll og skuldahlutf\u00f6ll og uppfyllir samst\u00e6\u00f0an alla gildandi skilm\u00e1la \u00ed \u00e1rslok 2024. Tekin voru n\u00fd l\u00e1n fyrir 2,1 ma.kr. (2023: 7,6 ma.kr.) \u00ed formi gr\u00e6nna skuldabr\u00e9fa. F\u00e9lagi\u00f0 greiddi \u00e1 m\u00f3ti inn \u00e1 l\u00e1n fyrir 2,0 ma.kr. (2023: 4,4 ma.kr.) L\u00e1nasamningar vaxtaberandi skulda a\u00f0 fj\u00e1rh\u00e6\u00f0 41.850 m.kr. innihalda \u00e1kv\u00e6\u00f0i sem heimila uppgrei\u00f0slu \u00e1 \u00e1rinu 2025. Heimar 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 47.116 m.kr. (2023: 46.012 m.kr.). 2024 2023 Vaxtaberandi skuldir 1. jan\u00faar 116.351 109.081 N\u00fd l\u00e1ntaka 2.381 7.580 Afborganir og uppgrei\u00f0slur langt\u00edmal\u00e1na (5.695) (7.983) Ver\u00f0b\u00e6tur 4.982 7.672 Vaxtaberandi skuldir 31. desember 118.019 116.351",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__37": {
"value": "16. 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. 2024 2023 Gr\u00e6nar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 40.542 37.442 Gr\u00e6n bankal\u00e1n 6.574 8.570 Gr\u00e6nar vaxtaberandi skuldir 47.116 46.012 A\u00f0rar skuldabr\u00e9fa\u00fatg\u00e1fur \u00e1 marka\u00f0i 45.419 44.823 A\u00f0rar skuldir vi\u00f0 l\u00e1nastofnanir 25.484 25.516 A\u00f0rar vaxtaberandi skuldir 70.903 70.339 Vaxtaberandi skuldir \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar 118.019 116.351 Skuld- (eign-) f\u00e6r\u00f0ur l\u00e1nt\u00f6kukostna\u00f0ur ( 332) ( 29) N\u00e6sta \u00e1rs afborgun vaxtaberandi skulda ( 5.330) ( 3.771) Vaxtaberandi skuldir samtals, langt\u00edmahluti 112.358 112.551 Tafla yfir skilm\u00e1la og endurgrei\u00f0slut\u00edma vaxtaberandi skulda: Vegnir Vegnir Loka vextir B\u00f3kf\u00e6rt vextir B\u00f3kf\u00e6rt gjalddagi 2024 ver\u00f0 2024 2023 ver\u00f0 2023 Ver\u00f0trygg\u00f0ar skuldir 2026 4,88% 12.913 4,13% 12.848 Ver\u00f0trygg\u00f0ar skuldir 2027 3,95% 16.723 2,55% 18.682 Ver\u00f0trygg\u00f0ar skuldir 2029 1,03% 3.324 1,03% 3.288 Ver\u00f0trygg\u00f0ar skuldir 2030 2,06% 12.595 2,06% 12.497 Ver\u00f0trygg\u00f0ar skuldir 2037 3,04% 8.427 3,04% 8.224 Ver\u00f0trygg\u00f0ar skuldir 2040 3,55% 6.643 3,55% 6.467 Ver\u00f0trygg\u00f0ar skuldir 2047 3,68% 8.552 3,68% 8.526 Ver\u00f0trygg\u00f0ar skuldir 2048 3,60% 20.948 3,60% 20.511 Ver\u00f0trygg\u00f0ar skuldir 2050 2,50% 17.077 2,50% 14.424 Alls 3,33% 107.201 3,03% 105.467 \u00d3ver\u00f0trygg\u00f0ar skuldir \u00d3ver\u00f0trygg\u00f0ar skuldir 2025 9,74% 1.240 9,74% 1.240 \u00d3ver\u00f0trygg\u00f0ar skuldir 2029 10,35% 9.579 11,10% 9.644 Alls 10,28% 10.819 10,94% 10.884 Vaxtaberandi skuldir samtals 118.019 116.351 Afborganir vaxtaberandi langt\u00edmaskulda greinast \u00feannig n\u00e6stu \u00e1r: 2024 2023 Afborgun 2024 3.771 Afborgun 2025 5.330 5.181 Afborgun 2026 15.908 15.227 Afborgun 2027 18.033 18.906 Afborgun 2028 2.881 10.521 Afborgun 2029 13.256 5.423 Afborganir s\u00ed\u00f0ar 62.611 57.322 Langt\u00edma vaxtaberandi skuldir samtals, \u00fe.m.t. n\u00e6sta \u00e1rs afborgun 118.019 116.351 L\u00e1nasamningar innan samst\u00e6\u00f0unnar innihalda skilm\u00e1la um fj\u00e1rhagslegan styrk. Einna helst skilm\u00e1la um eiginfj\u00e1rhlutf\u00f6ll og skuldahlutf\u00f6ll og uppfyllir samst\u00e6\u00f0an alla gildandi skilm\u00e1la \u00ed \u00e1rslok 2024. Tekin voru n\u00fd l\u00e1n fyrir 2,1 ma.kr. (2023: 7,6 ma.kr.) \u00ed formi gr\u00e6nna skuldabr\u00e9fa. F\u00e9lagi\u00f0 greiddi \u00e1 m\u00f3ti inn \u00e1 l\u00e1n fyrir 2,0 ma.kr. (2023: 4,4 ma.kr.) L\u00e1nasamningar vaxtaberandi skulda a\u00f0 fj\u00e1rh\u00e6\u00f0 41.850 m.kr. innihalda \u00e1kv\u00e6\u00f0i sem heimila uppgrei\u00f0slu \u00e1 \u00e1rinu 2025. Heimar 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 47.116 m.kr. (2023: 46.012 m.kr.). 2024 2023 Vaxtaberandi skuldir 1. jan\u00faar 116.351 109.081 N\u00fd l\u00e1ntaka 2.381 7.580 Afborganir og uppgrei\u00f0slur langt\u00edmal\u00e1na (5.695) (7.983) Ver\u00f0b\u00e6tur 4.982 7.672 Vaxtaberandi skuldir 31. desember 118.019 116.351",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__39": {
"value": "17. 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 10 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 2024 2023 Sta\u00f0a 1.1. 3.291 3.314 Breyting vegna endurmats leiguskulda 152 157 Matsbreyting t\u00edmabilsins ( 195) ( 180) Sta\u00f0a 31.12. 3.247 3.291 Leiguskuldir Sta\u00f0a 1.1. 3.291 3.314 Endurmat vegna v\u00edsit\u00f6lubindingar leigugrei\u00f0slna 152 157 Afborganir leiguskulda ( 195) ( 180) Langt\u00edmahluti leiguskulda sta\u00f0a 31.12 3.247 3.291 N\u00e6sta \u00e1rs afborgun leiguskulda ( 207) ( 186) Sta\u00f0a 31.12. a\u00f0 fr\u00e1dreginni n\u00e6sta \u00e1rs afborgun 3.040 3.105 Fj\u00e1rh\u00e6\u00f0ir \u00ed rekstrarreikningi 2024 2023 Matsbreyting ( 195) ( 180) Vaxtagj\u00f6ld af leiguskuldum ( 167) ( 168) Fj\u00e1rh\u00e6\u00f0ir \u00ed rekstrarreikningi samtals ( 362) ( 348) Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymi 2024 2023 Greidd vaxtagj\u00f6ld af leiguskuldum ( 167) ( 168) Afborganir leiguskulda ( 195) ( 180) Fj\u00e1rh\u00e6\u00f0ir \u00ed sj\u00f3\u00f0streymi samtals ( 362) ( 348) Leiguskuldir Afborganir leiguskulda vegna bygginga greinast \u00feannig n\u00e6stu \u00e1r 2024 2023 Afborgun 2024 186 Afborgun 2025 207 122 Afborgun 2026 44 22 Hrein fj\u00e1rfesting \u00ed leigusamningum 251 330",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__40": {
"value": "18. Tekjuskattur Tekjuskattur f\u00e6r\u00f0ur \u00ed rekstrarreikning greinist \u00feannig: 2024 2023 Hagna\u00f0ur fyrir tekjuskatt 9.983 4.821 Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli 21,0% 2.097 20,0% 964 \u00c1hrif skattalegra lei\u00f0r\u00e9ttinga -3,5% ( 346) 0,8% 39 Virkur tekjuskattur 17,5% 1.751 20,8% 1.004 Tekjuskattsskuldbinding greinist \u00feannig: 2024 2023 Tekjuskattsskuldbinding 1.1 13.910 12.907 Tekjuskattur \u00e1rsins 1.751 1.004 Tekjuskattsskuldbinding 31.12 15.661 13.910 Tekjuskattsskuldbinding skiptist \u00feannig: Fj\u00e1rfestingareignir og eignir til eigin nota 17.352 15.760 Vi\u00f0skiptakr\u00f6fur ( 18) ( 18) Leiguskuldbinding ( 608) ( 621) Leigueignir 649 658 Skuldabr\u00e9f ( 10) 0 Yfirf\u00e6ranlegt skattalegt tap ( 1.705) ( 1.869) Tekjuskattsskuldbinding 31.12 15.661 13.910 Yfirf\u00e6ranlegt skattalegt tap \u00ed \u00e1rslok greinist \u00feannig: 2024 2023 Skattalegt tap \u00e1rsins 2014 n\u00fdtanlegt til \u00e1rsloka 2024 0 58 Skattalegt tap \u00e1rsins 2015 n\u00fdtanlegt til \u00e1rsloka 2025 0 0 Skattalegt tap \u00e1rsins 2016 n\u00fdtanlegt til \u00e1rsloka 2026 0 462 Skattalegt tap \u00e1rsins 2017 n\u00fdtanlegt til \u00e1rsloka 2027 0 99 Skattalegt tap \u00e1rsins 2018 n\u00fdtanlegt til \u00e1rsloka 2028 637 1.121 Skattalegt tap \u00e1rsins 2019 n\u00fdtanlegt til \u00e1rsloka 2029 1.124 1.182 Skattalegt tap \u00e1rsins 2020 n\u00fdtanlegt til \u00e1rsloka 2030 1.831 1.868 Skattalegt tap \u00e1rsins 2021 n\u00fdtanlegt til \u00e1rsloka 2031 525 557 Skattalegt tap \u00e1rsins 2022 n\u00fdtanlegt til \u00e1rsloka 2032 1.319 1.424 Skattalegt tap \u00e1rsins 2023 n\u00fdtanlegt til \u00e1rsloka 2033 3.281 2.780 Skattalegt tap \u00e1rsins 2024 n\u00fdtanlegt til \u00e1rsloka 2034 0 0 Yfirf\u00e6ranlegt skattalegt tap samtals 8.718 9.551 Skattalegt tap fyrri \u00e1ra myndast a\u00f0 st\u00e6rstum hluta vegna \u00feess a\u00f0 samkv\u00e6mt skattal\u00f6gum er matsbreyting fj\u00e1rfestingaeigna ekki skilgreind sem tekjur og a\u00f0 heimilt er a\u00f0 afskrifa fj\u00e1rfestingareignir skattalega. Skattalegt tap mynda\u00f0ist ekki \u00e1 \u00e1rinu 2024 vegna s\u00f6luhagna\u00f0ar fj\u00e1rfestingareigna. 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 2024 muni n\u00fdtast \u00e1 m\u00f3ti skattalegum hagna\u00f0i n\u00e6stu \u00e1ra.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__41": {
"value": "Tekjuskattsskuldbinding greinist \u00feannig: 2024 2023 Tekjuskattsskuldbinding 1.1 13.910 12.907 Tekjuskattur \u00e1rsins 1.751 1.004 Tekjuskattsskuldbinding 31.12 15.661 13.910 Tekjuskattsskuldbinding skiptist \u00feannig: Fj\u00e1rfestingareignir og eignir til eigin nota 17.352 15.760 Vi\u00f0skiptakr\u00f6fur ( 18) ( 18) Leiguskuldbinding ( 608) ( 621) Leigueignir 649 658 Skuldabr\u00e9f ( 10) 0 Yfirf\u00e6ranlegt skattalegt tap ( 1.705) ( 1.869) Tekjuskattsskuldbinding 31.12 15.661 13.910 Yfirf\u00e6ranlegt skattalegt tap \u00ed \u00e1rslok greinist \u00feannig: 2024 2023 Skattalegt tap \u00e1rsins 2014 n\u00fdtanlegt til \u00e1rsloka 2024 0 58 Skattalegt tap \u00e1rsins 2015 n\u00fdtanlegt til \u00e1rsloka 2025 0 0 Skattalegt tap \u00e1rsins 2016 n\u00fdtanlegt til \u00e1rsloka 2026 0 462 Skattalegt tap \u00e1rsins 2017 n\u00fdtanlegt til \u00e1rsloka 2027 0 99 Skattalegt tap \u00e1rsins 2018 n\u00fdtanlegt til \u00e1rsloka 2028 637 1.121 Skattalegt tap \u00e1rsins 2019 n\u00fdtanlegt til \u00e1rsloka 2029 1.124 1.182 Skattalegt tap \u00e1rsins 2020 n\u00fdtanlegt til \u00e1rsloka 2030 1.831 1.868 Skattalegt tap \u00e1rsins 2021 n\u00fdtanlegt til \u00e1rsloka 2031 525 557 Skattalegt tap \u00e1rsins 2022 n\u00fdtanlegt til \u00e1rsloka 2032 1.319 1.424 Skattalegt tap \u00e1rsins 2023 n\u00fdtanlegt til \u00e1rsloka 2033 3.281 2.780 Skattalegt tap \u00e1rsins 2024 n\u00fdtanlegt til \u00e1rsloka 2034 0 0 Yfirf\u00e6ranlegt skattalegt tap samtals 8.718 9.551 Skattalegt tap fyrri \u00e1ra myndast a\u00f0 st\u00e6rstum hluta vegna \u00feess a\u00f0 samkv\u00e6mt skattal\u00f6gum er matsbreyting fj\u00e1rfestingaeigna ekki skilgreind sem tekjur og a\u00f0 heimilt er a\u00f0 afskrifa fj\u00e1rfestingareignir skattalega. Skattalegt tap mynda\u00f0ist ekki \u00e1 \u00e1rinu 2024 vegna s\u00f6luhagna\u00f0ar fj\u00e1rfestingareigna. 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 2024 muni n\u00fdtast \u00e1 m\u00f3ti skattalegum hagna\u00f0i n\u00e6stu \u00e1ra.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__42": {
"value": "19. Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2024 2023 Vi\u00f0skiptaskuldir 561 574 \u00c1fallnir \u00f3greiddir vextir 531 511 A\u00f0rar skammt\u00edmaskuldir 653 479 Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir samtals 1.746 1.564",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__43-1": {
"value": "20. 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 Heima 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 Heimar, sem sta\u00f0fest var af stj\u00f3rn \u00feann 20. j\u00fan\u00ed 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.21. 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 89 m.kr. \u00ed \u00e1rslok (2023: 78 m.kr.). \u00c1 \u00e1rinu voru afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0 15 m.kr. (2023: 3 m.kr.). H\u00e1marks l\u00e1ns\u00e1h\u00e6tta fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00ed \u00e1rslok: Sk\u00fdring 2024 2023 Leigudreifing 4 352 440 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 12 927 1.101 Skuldabr\u00e9faeign og langt\u00edmakr\u00f6fur 67 92 Handb\u00e6rt f\u00e9 13 3.780 3.171 Mesta m\u00f6gulega tap samtals 5.126 4.803 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 2024 2024 2023 2023 \u00d3gjaldfalli\u00f0 582 14 544 14 Gjaldfalli\u00f0 0 - 30 dagar 5 5 113 21 Gjaldfalli\u00f0 31 - 180 dagar 64 19 89 39 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum 76 51 16 4 Samtals 727 89 762 78 F\u00e9lagi\u00f0 telur \u00f3verulega taps\u00e1h\u00e6ttu vera \u00ed \u00f6\u00f0rum skammt\u00edmakr\u00f6fum.22. 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 m.kr. \u00ed \u00e1rslok 2024 (2023: 4.700 m.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 Eftir Eftir Eftir meira aflei\u00f0ur ver\u00f0 sj\u00f3\u00f0sfl\u00e6\u00f0i Innan \u00e1rs 1-2 \u00e1r 2-5 \u00e1r en 5 \u00e1r 2024 Vaxtaberandi skuldir 118.019 151.788 9.957 41.236 35.189 65.406 Leiguskuldir af byggingum* 251 258 214 44 0 0 Vi\u00f0skiptaskuldir 561 561 561 0 0 0 A\u00f0rar skammt\u00edmaskuldir 653 653 653 0 0 0 Samtals 119.485 153.347 11.368 41.384 35.189 65.406 2023 Vaxtaberandi 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 0 0 0 A\u00f0rar skammt\u00edmaskuldir 479 479 479 0 0 0 Samtals 117.734 152.959 9.401 28.351 42.077 73.130 *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 2024 var 152 m.kr. (2023: 151 m.kr.)Vaxtaberandi skuldir a\u00f0 fj\u00e1rh\u00e6\u00f0 107,2 ma.kr. (2023: 105,5 ma.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 2024 hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu f\u00e9lagsins um 1.072 m.kr. (2023: 1.055 m.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 2023. Leigutekjur f\u00e9lagsins sem eru ver\u00f0trygg\u00f0ar \u00ed samningum mynda um 94% (2023: 94%) af leigutekjum f\u00e9lagsins.24. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__44": {
"value": "21. 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 89 m.kr. \u00ed \u00e1rslok (2023: 78 m.kr.). \u00c1 \u00e1rinu voru afskrifa\u00f0ar vi\u00f0skiptakr\u00f6fur a\u00f0 fj\u00e1rh\u00e6\u00f0 15 m.kr. (2023: 3 m.kr.). H\u00e1marks l\u00e1ns\u00e1h\u00e6tta fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra, sem var eftirfarandi \u00ed \u00e1rslok: Sk\u00fdring 2024 2023 Leigudreifing 4 352 440 Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur 12 927 1.101 Skuldabr\u00e9faeign og langt\u00edmakr\u00f6fur 67 92 Handb\u00e6rt f\u00e9 13 3.780 3.171 Mesta m\u00f6gulega tap samtals 5.126 4.803 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 2024 2024 2023 2023 \u00d3gjaldfalli\u00f0 582 14 544 14 Gjaldfalli\u00f0 0 - 30 dagar 5 5 113 21 Gjaldfalli\u00f0 31 - 180 dagar 64 19 89 39 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum 76 51 16 4 Samtals 727 89 762 78 F\u00e9lagi\u00f0 telur \u00f3verulega taps\u00e1h\u00e6ttu vera \u00ed \u00f6\u00f0rum skammt\u00edmakr\u00f6fum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__46": {
"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 2024 2024 2023 2023 \u00d3gjaldfalli\u00f0 582 14 544 14 Gjaldfalli\u00f0 0 - 30 dagar 5 5 113 21 Gjaldfalli\u00f0 31 - 180 dagar 64 19 89 39 Gjaldfalli\u00f0 fyrir meira en 180 d\u00f6gum 76 51 16 4 Samtals 727 89 762 78 F\u00e9lagi\u00f0 telur \u00f3verulega taps\u00e1h\u00e6ttu vera \u00ed \u00f6\u00f0rum skammt\u00edmakr\u00f6fum.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__47": {
"value": "22. 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 m.kr. \u00ed \u00e1rslok 2024 (2023: 4.700 m.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 Eftir Eftir Eftir meira aflei\u00f0ur ver\u00f0 sj\u00f3\u00f0sfl\u00e6\u00f0i Innan \u00e1rs 1-2 \u00e1r 2-5 \u00e1r en 5 \u00e1r 2024 Vaxtaberandi skuldir 118.019 151.788 9.957 41.236 35.189 65.406 Leiguskuldir af byggingum* 251 258 214 44 0 0 Vi\u00f0skiptaskuldir 561 561 561 0 0 0 A\u00f0rar skammt\u00edmaskuldir 653 653 653 0 0 0 Samtals 119.485 153.347 11.368 41.384 35.189 65.406 2023 Vaxtaberandi 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 0 0 0 A\u00f0rar skammt\u00edmaskuldir 479 479 479 0 0 0 Samtals 117.734 152.959 9.401 28.351 42.077 73.130 *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 2024 var 152 m.kr. (2023: 151 m.kr.)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__49": {
"value": "23. 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 2024 2023 Fj\u00e1rskuldir ver\u00f0trygg\u00f0ar ( 84.721) ( 81.026) Fj\u00e1rskuldir \u00f3ver\u00f0trygg\u00f0ar ( 1.240) ( 1.240) Samtals ( 85.961) ( 82.266) Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilega vexti Handb\u00e6rt f\u00e9 3.780 3.171 Fj\u00e1rskuldir ver\u00f0trygg\u00f0ar ( 22.479) ( 24.441) Fj\u00e1rskuldir \u00f3ver\u00f0trygg\u00f0ar ( 9.579) ( 9.644) Samtals ( 28.278) ( 30.915) N\u00e6migreining 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\u00e6migreining 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 282 m.kr. (2023: 309 m.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 2023. Ver\u00f0b\u00f3lgu\u00e1h\u00e6tta Vaxtaberandi skuldir a\u00f0 fj\u00e1rh\u00e6\u00f0 107,2 ma.kr. (2023: 105,5 ma.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 2024 hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu f\u00e9lagsins um 1.072 m.kr. (2023: 1.055 m.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 2023. Leigutekjur f\u00e9lagsins sem eru ver\u00f0trygg\u00f0ar \u00ed samningum mynda um 94% (2023: 94%) 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. 2024 2023 B\u00f3kf\u00e6rt B\u00f3kf\u00e6rt ver\u00f0 Gangvir\u00f0i ver\u00f0 Gangvir\u00f0i Vaxtaberandi skuldir 118.019 112.243 116.351 110.126 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__52": {
"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. 2024 2023 B\u00f3kf\u00e6rt B\u00f3kf\u00e6rt ver\u00f0 Gangvir\u00f0i ver\u00f0 Gangvir\u00f0i Vaxtaberandi skuldir 118.019 112.243 116.351 110.126 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__55": {
"value": "25. 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. 2024 2023 T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur (100% eign \u00ed Siglu ehf.) 65.000 65.000 Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, me\u00f0stj\u00f3rnandi 327 327 Benedikt Olgeirsson, me\u00f0stj\u00f3rnandi 207 207 Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, me\u00f0stj\u00f3rnandi 84 84 Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur stj\u00f3rnar 18 18 Halld\u00f3r Benjam\u00edn \u00deorbergsson, forstj\u00f3ri (100% eign \u00ed Optio ehf.) 3.000 3.000 Dagbj\u00f6rt Erla Einarsd\u00f3ttir, framkv.stj\u00f3ri innri rekstrar og yfirl\u00f6gfr\u00e6\u00f0ingur 250 250 P\u00e1ll V. Bjarnason, framkv.stj\u00f3ri fj\u00e1rfestinga 174 174 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: 2024 2023 Laun og M\u00f3tframlag Laun og M\u00f3tframlag \u00ed hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 hlunnindi l\u00edfeyrissj\u00f3\u00f0 T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur 10,9 1,3 10,3 1,2 Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur 5,9 0,8 5,4 0,6 Benedikt Olgeirsson, stj\u00f3rnarma\u00f0ur 9,1 1,0 8,1 0,9 Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5,9 0,8 5,4 0,7 Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6,4 0,9 6,2 0,8 Anna \u00de\u00f3r\u00f0ard\u00f3ttir, form. endursko\u00f0unarnefndar 2,1 0,3 2,1 0,3 Gu\u00f0finna S. Bjarnad\u00f3ttir, form. tilnefningarnefndar 1,2 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 0,7 0,1 Helgi S. Gunnarsson, fv. forstj\u00f3ri 0,0 0,0 62,4 9,6 Halld\u00f3r B. \u00deorbergsson forstj\u00f3ri 77,9 17,2 51,6 11,8 \u00c6\u00f0stu stj\u00f3rnendur 210,1 34,3 188,2 33,3 Alls 330,9 57,0 342,3 59,5 \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, Bj\u00f6rn Ey\u00fe\u00f3r Benediktsson, Dagbj\u00f6rt Erla Einarsd\u00f3ttir, P\u00e1ll V. Bjarnason. Tveir framkv\u00e6mdastj\u00f3rar l\u00e9tu af st\u00f6rfum \u00e1 \u00e1rinu 2024, \u00fe\u00e6r R\u00f3sa Gu\u00f0mundsd\u00f3ttir og Sunna H. Sigmarsd\u00f3ttir. Kostna\u00f0ur vi\u00f0 starfslok framkv\u00e6mdastj\u00f3ra eru a\u00f0 fullu gjaldf\u00e6r\u00f0 \u00e1 \u00e1rinu 2024. Benedikt Olgeirsson \u00fe\u00e1\u00f0i laun fr\u00e1 Heimum \u00e1 \u00e1rinu 2024 vegna stj\u00f3rnarsetu \u00ed Klasa ehf. fyrir h\u00f6nd Heima. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Heimum n\u00e1mu 6,4 m.kr. og m\u00f3tframlag \u00ed l\u00edfeyrisj\u00f3\u00f0 nam 0,7 m.kr. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Klasa ehf., hlutdeildarf\u00e9lags Heima hf., n\u00e1mu 2,6 m.kr. og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 nam 0,3 m.kr. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila 2024 2023 Fj\u00e1rfesting \u00ed hlutdeildarf\u00e9lagi 0 890 Fj\u00e1rfestingareign keypt af hlutdeildarf\u00e9lagi 213 504 Fasteign leig\u00f0 af hlutdeildarf\u00e9lagi 11 0\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. Heildargrei\u00f0slur voru 25,3 m.kr. \u00e1 \u00e1rinu 2024 (2023: 62,1 m.kr.). Forstj\u00f3ri og fimm \u00e6\u00f0stu stj\u00f3rnendur f\u00e9lagsins voru \u00fe\u00e1tttakendur \u00ed hvatakerfi \u00e1 \u00e1rinu 2024. Grei\u00f0slur vegna hvatakerfis til forstj\u00f3ra voru 5,7 m.kr. (2023: 16,3 m.kr) og til fimm \u00e6\u00f0stu stj\u00f3rnenda 19,6 m.kr (2023: 45,8 m.kr). Ger\u00f0 var breyting \u00e1 grei\u00f0slufyrirkomulagi kerfisins \u00e1 \u00e1rinu 2022 sem gert var upp \u00e1 \u00e1rinu 2023. \u00c1\u00f0ur var gert r\u00e1\u00f0 fyrir a\u00f0 grei\u00f0slur v\u00e6ru greiddar \u00fearn\u00e6sta rekstrar\u00e1r \u00feess vi\u00f0mi\u00f0unar\u00e1rs sem grei\u00f0slan n\u00e1\u00f0i til. Hvata grei\u00f0slur \u00e1 \u00e1rinu 2023 n\u00e1\u00f0u \u00fev\u00ed til tveggja vi\u00f0mi\u00f0unar\u00e1ra, 2021 og 2022.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__54": {
"value": "25. 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. 2024 2023 T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur (100% eign \u00ed Siglu ehf.) 65.000 65.000 Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, me\u00f0stj\u00f3rnandi 327 327 Benedikt Olgeirsson, me\u00f0stj\u00f3rnandi 207 207 Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, me\u00f0stj\u00f3rnandi 84 84 Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur stj\u00f3rnar 18 18 Halld\u00f3r Benjam\u00edn \u00deorbergsson, forstj\u00f3ri (100% eign \u00ed Optio ehf.) 3.000 3.000 Dagbj\u00f6rt Erla Einarsd\u00f3ttir, framkv.stj\u00f3ri innri rekstrar og yfirl\u00f6gfr\u00e6\u00f0ingur 250 250 P\u00e1ll V. Bjarnason, framkv.stj\u00f3ri fj\u00e1rfestinga 174 174 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: 2024 2023 Laun og M\u00f3tframlag Laun og M\u00f3tframlag \u00ed hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 hlunnindi l\u00edfeyrissj\u00f3\u00f0 T\u00f3mas Kristj\u00e1nsson, stj\u00f3rnarforma\u00f0ur 10,9 1,3 10,3 1,2 Brynd\u00eds Hrafnkelsd\u00f3ttir, varaforma\u00f0ur 5,9 0,8 5,4 0,6 Benedikt Olgeirsson, stj\u00f3rnarma\u00f0ur 9,1 1,0 8,1 0,9 Gu\u00f0r\u00fan Tinna \u00d3lafsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 5,9 0,8 5,4 0,7 Hei\u00f0r\u00fan Emil\u00eda J\u00f3nsd\u00f3ttir, stj\u00f3rnarma\u00f0ur 6,4 0,9 6,2 0,8 Anna \u00de\u00f3r\u00f0ard\u00f3ttir, form. endursko\u00f0unarnefndar 2,1 0,3 2,1 0,3 Gu\u00f0finna S. Bjarnad\u00f3ttir, form. tilnefningarnefndar 1,2 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 0,7 0,1 Helgi S. Gunnarsson, fv. forstj\u00f3ri 0,0 0,0 62,4 9,6 Halld\u00f3r B. \u00deorbergsson forstj\u00f3ri 77,9 17,2 51,6 11,8 \u00c6\u00f0stu stj\u00f3rnendur 210,1 34,3 188,2 33,3 Alls 330,9 57,0 342,3 59,5 \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, Bj\u00f6rn Ey\u00fe\u00f3r Benediktsson, Dagbj\u00f6rt Erla Einarsd\u00f3ttir, P\u00e1ll V. Bjarnason. Tveir framkv\u00e6mdastj\u00f3rar l\u00e9tu af st\u00f6rfum \u00e1 \u00e1rinu 2024, \u00fe\u00e6r R\u00f3sa Gu\u00f0mundsd\u00f3ttir og Sunna H. Sigmarsd\u00f3ttir. Kostna\u00f0ur vi\u00f0 starfslok framkv\u00e6mdastj\u00f3ra eru a\u00f0 fullu gjaldf\u00e6r\u00f0 \u00e1 \u00e1rinu 2024. Benedikt Olgeirsson \u00fe\u00e1\u00f0i laun fr\u00e1 Heimum \u00e1 \u00e1rinu 2024 vegna stj\u00f3rnarsetu \u00ed Klasa ehf. fyrir h\u00f6nd Heima. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Heimum n\u00e1mu 6,4 m.kr. og m\u00f3tframlag \u00ed l\u00edfeyrisj\u00f3\u00f0 nam 0,7 m.kr. Laun og hlunnindi Benedikts vegna stj\u00f3rnarsetu \u00ed Klasa ehf., hlutdeildarf\u00e9lags Heima hf., n\u00e1mu 2,6 m.kr. og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 nam 0,3 m.kr. Vi\u00f0skipti vi\u00f0 tengda a\u00f0ila 2024 2023 Fj\u00e1rfesting \u00ed hlutdeildarf\u00e9lagi 0 890 Fj\u00e1rfestingareign keypt af hlutdeildarf\u00e9lagi 213 504 Fasteign leig\u00f0 af hlutdeildarf\u00e9lagi 11 0\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. Heildargrei\u00f0slur voru 25,3 m.kr. \u00e1 \u00e1rinu 2024 (2023: 62,1 m.kr.). Forstj\u00f3ri og fimm \u00e6\u00f0stu stj\u00f3rnendur f\u00e9lagsins voru \u00fe\u00e1tttakendur \u00ed hvatakerfi \u00e1 \u00e1rinu 2024. Grei\u00f0slur vegna hvatakerfis til forstj\u00f3ra voru 5,7 m.kr. (2023: 16,3 m.kr) og til fimm \u00e6\u00f0stu stj\u00f3rnenda 19,6 m.kr (2023: 45,8 m.kr). Ger\u00f0 var breyting \u00e1 grei\u00f0slufyrirkomulagi kerfisins \u00e1 \u00e1rinu 2022 sem gert var upp \u00e1 \u00e1rinu 2023. \u00c1\u00f0ur var gert r\u00e1\u00f0 fyrir a\u00f0 grei\u00f0slur v\u00e6ru greiddar \u00fearn\u00e6sta rekstrar\u00e1r \u00feess vi\u00f0mi\u00f0unar\u00e1rs sem grei\u00f0slan n\u00e1\u00f0i til. Hvata grei\u00f0slur \u00e1 \u00e1rinu 2023 n\u00e1\u00f0u \u00fev\u00ed til tveggja vi\u00f0mi\u00f0unar\u00e1ra, 2021 og 2022.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__58": {
"value": "26. F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0unni F\u00e9l\u00f6g \u00ed samst\u00e6\u00f0u Heima hf. voru 12 \u00ed lok \u00e1rs 2024: Eignarhlutur 2024 2023 Sm\u00e1ralind ehf. (\u00e1\u00f0ur Eignarhaldsf\u00e9lagi\u00f0 Sm\u00e1ralind ehf.) 100% 100% *Rekstrarf\u00e9lag Sm\u00e1ralindar ehf. 100% *RA 18 ehf. 100% Knatth\u00f6llin ehf. 100% 100% Kvikmyndah\u00f6llin ehf. 100% 100% Heimar atvinnuh\u00fasn\u00e6\u00f0i ehf. 100% 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% Heimar skrifstofusetur ehf. 100% 100% S\u00f3lt\u00fan fasteign ehf. 99,95% 99,95% CCI fasteignir ehf. 100% 100% Dvergsh\u00f6f\u00f0i 4 ehf. 100% 100% * \u00c1 \u00e1rinu voru f\u00e9l\u00f6gin sameinu\u00f0 inn \u00ed Sm\u00e1ralind ehf. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__60": {
"value": "27. 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 2024.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__61": {
"value": "28. \u00d6nnur m\u00e1l Samkomulagi um helstu skilm\u00e1la um kaup \u00e1 \u00f6llu hlutaf\u00e9 Gr\u00f3sku ehf. og Gr\u00f3\u00f0urh\u00fassins ehf. \u00deann 12. desember 2024 tilkynntu Heimar um samkomulag vi\u00f0 hluthafa Gr\u00f3sku ehf. um a\u00f0 hefja einkavi\u00f0r\u00e6\u00f0ur um m\u00f6guleg kaup Heima \u00e1 \u00f6llu hlutaf\u00e9 \u00ed Gr\u00f3sku ehf. \u00deann 6. febr\u00faar 2025 var gengi\u00f0 fr\u00e1 samkomulagi um helstu skilm\u00e1la um kaup \u00e1 \u00f6llu hlutaf\u00e9 \u00ed Gr\u00f3sku ehf. og Gr\u00f3\u00f0urh\u00fassins ehf. Gr\u00f3ska ehf. \u00e1 2 a\u00f0 st\u00e6r\u00f0 \u00e1samt 6.200 mfasteignina Gr\u00f3sku a\u00f0 Bjargarg\u00f6tu 1, 102 Reykjav\u00edk, sem er um 18.600 m2b\u00edlakjallara me\u00f0 205 st\u00e6\u00f0um, samtals 24.800 m. Gr\u00f3\u00f0urh\u00fasi\u00f0 rekur sprotasetur og vinnur\u00fdmi \u00ed fasteigninni. Heildarvir\u00f0i vi\u00f0skiptanna er meti\u00f0 \u00e1 13.850 m.kr. og innifelur \u00fea\u00f0 vir\u00f0i fasteignarinnar og Gr\u00f3\u00f0urh\u00fassins. Vi\u00f0skiptin munu fela \u00ed s\u00e9r yfirt\u00f6ku \u00e1 skuldabr\u00e9faflokknum GROSKA 29 GB. Flokkurinn er ver\u00f0trygg\u00f0ur og ber 1,20% vexti. Gangvir\u00f0i skuldabr\u00e9faflokksins \u00e1 vaxtakj\u00f6rum Heima er 4 ma.kr. Fyrirhuga\u00f0 er a\u00f0 kaupver\u00f0i\u00f0 muni grei\u00f0ast a\u00f0 \u00f6llu leyti me\u00f0 \u00fatg\u00e1fu og afhendingu 258 millj\u00f3n n\u00fdrra hluta \u00ed Heimum, sem samsvarar 12,76% af \u00fatistandandi hlutum eftir hlutafj\u00e1raukningu.. Stj\u00f3rnendur Heima \u00e1\u00e6tla a\u00f0 \u00e1hrif kaupanna \u00e1 EBITDA f\u00e9lagsins \u00e1 \u00e1rsgrundvelli ver\u00f0i 780 m.kr. \u00ed kj\u00f6lfar vi\u00f0skipta. Samkomulagi\u00f0 er h\u00e1\u00f0 \u00fdmsum fyrirv\u00f6rum, m.a. sam\u00feykki hluthafafundar, ni\u00f0urst\u00f6\u00f0u \u00e1rei\u00f0anleikakannana, endanlega skjalager\u00f0 og sam\u00feykki Samkeppniseftirlitsins. \u00c1 a\u00f0alfundi Heima, sem haldinn ver\u00f0ur 11. mars n\u00e6stkomandi, er fyrirhuga\u00f0 a\u00f0 leggja fram till\u00f6gu um a\u00f0 veita stj\u00f3rn heimild til \u00fatg\u00e1fu n\u00fds hlutafj\u00e1r \u00ed Heimum til \u00feess a\u00f0 standa vi\u00f0 uppgj\u00f6r \u00e1 fyrirhugu\u00f0um vi\u00f0skiptum. Frekari grein ver\u00f0ur ger\u00f0 fyrir vi\u00f0skiptunum \u00e1 s\u00ed\u00f0ari stigum eftir \u00fev\u00ed sem tilefni er til og samr\u00e6mi vi\u00f0 l\u00f6gbundna uppl\u00fdsingagj\u00f6f f\u00e9lagsins. D\u00f3msm\u00e1l Tv\u00f6 d\u00f3msm\u00e1l eru \u00ed gangi milli Heimar atvinnuh\u00fasn\u00e6\u00f0i ehf. (\u00e1\u00f0ur RA 5 ehf.) og FF11 ehf. M\u00e1lin voru h\u00f6f\u00f0u\u00f0 af h\u00e1lfu FF11 ehf., me\u00f0eiganda Heima atvinnuh\u00fasn\u00e6\u00f0is 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 m.kr., m.a. vegna meintra tapa\u00f0ra leigutekna og sameignarkostna\u00f0ar, auk kr\u00f6fu um vi\u00f0urkenningu \u00e1 ska\u00f0ab\u00f3taskyldu. Heimar atvinnuh\u00fasn\u00e6\u00f0i 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 Heima atvinnuh\u00fasn\u00e6\u00f0is ehf. nema um 18,9 m.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 hafa Heimar atvinnuh\u00fasn\u00e6\u00f0i ehf. fari\u00f0 fram \u00e1 yfirmat. \u00c1 \u00feessum t\u00edmapunkti er ekki h\u00e6gt a\u00f0 segja til um hvort m\u00e1lin muni hafa fj\u00e1rhagsleg \u00e1hrif \u00e1 f\u00e9lagi\u00f0",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAdditionalInformationExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__62": {
"value": "29. 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 2024 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 29 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 10. 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 29 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 tekur tillit til skuldbindinga f\u00e9lagsins vegna \u00fatg\u00e1fu hlutafj\u00e1r \u00ed tengslum vi\u00f0 \u00fatgefna kaupr\u00e9tti til starfsmanna. Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 15. m. Starfs\u00fe\u00e1ttayfirlit Starfs\u00fe\u00e1ttur er a\u00f0greinanleg eining innan samst\u00e6\u00f0u sem veitir \u00e1kve\u00f0na v\u00f6ru e\u00f0a \u00fej\u00f3nustu og hefur s\u00e9rt\u00e6ka eiginleika hva\u00f0 var\u00f0ar \u00e1h\u00e6ttu og afkomu, \u00f3l\u00edka \u00f6\u00f0rum rekstrar\u00fe\u00e1ttum samst\u00e6\u00f0unnar. Starfsemi samst\u00e6\u00f0unnar felst \u00ed fj\u00e1rfestingu \u00ed fasteignum og \u00fatleigu \u00feeirra. Ekki er ger\u00f0ur greinarmunur \u00e1 rekstrarlegri afkomu e\u00f0a \u00e1h\u00e6ttu einstakra fasteigna \u00ed uppgj\u00f6ri samst\u00e6\u00f0unnar \u00fear sem fasteignirnar heyra undir sama a\u00f0ila sem fer me\u00f0 \u00e1kvar\u00f0anat\u00f6ku um rekstur (enska. CODM), tilheyra sama landsv\u00e6\u00f0i og hafa ekki sj\u00e1lfst\u00e6\u00f0an fj\u00e1rhag. Starfsemin er \u00fev\u00ed skilgreind sem einn starfs\u00fe\u00e1ttur \u00ed heild sinni. \u00cd \u00e1rsreikningi 2023 voru starfs\u00fe\u00e6ttir samst\u00e6\u00f0unnar skilgreindir me\u00f0 \u00f6\u00f0rum h\u00e6tti og til samr\u00e6mis vi\u00f0 \u00fe\u00e1gildandi skipurit. Samhli\u00f0a skipulagsbreytingum og n\u00fdju skipuriti voru starfs\u00fe\u00e6ttir yfirfarnir og endurskilgreindir til samr\u00e6mis vi\u00f0 reikningsskilareglur. N\u00e1nari uppl\u00fdsingar um fj\u00e1rfestingareignir samst\u00e6\u00f0unnar er a\u00f0 finna \u00ed sk\u00fdringu 10. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__63": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__64": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__65": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__66": {
"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 29 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 10. 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__68": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__69": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__70": {
"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 29 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__71": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__72": {
"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 29 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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__73": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__74": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__76": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__77": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__78": {
"value": "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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__79": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__80": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__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:DescriptionOfAccountingPolicyForFinanceCostsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__81": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__83": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__84": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__85": {
"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 tekur tillit til skuldbindinga f\u00e9lagsins vegna \u00fatg\u00e1fu hlutafj\u00e1r \u00ed tengslum vi\u00f0 \u00fatgefna kaupr\u00e9tti til starfsmanna. Sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 15.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__86": {
"value": "m. Starfs\u00fe\u00e1ttayfirlit Starfs\u00fe\u00e1ttur er a\u00f0greinanleg eining innan samst\u00e6\u00f0u sem veitir \u00e1kve\u00f0na v\u00f6ru e\u00f0a \u00fej\u00f3nustu og hefur s\u00e9rt\u00e6ka eiginleika hva\u00f0 var\u00f0ar \u00e1h\u00e6ttu og afkomu, \u00f3l\u00edka \u00f6\u00f0rum rekstrar\u00fe\u00e1ttum samst\u00e6\u00f0unnar. Starfsemi samst\u00e6\u00f0unnar felst \u00ed fj\u00e1rfestingu \u00ed fasteignum og \u00fatleigu \u00feeirra. Ekki er ger\u00f0ur greinarmunur \u00e1 rekstrarlegri afkomu e\u00f0a \u00e1h\u00e6ttu einstakra fasteigna \u00ed uppgj\u00f6ri samst\u00e6\u00f0unnar \u00fear sem fasteignirnar heyra undir sama a\u00f0ila sem fer me\u00f0 \u00e1kvar\u00f0anat\u00f6ku um rekstur (enska. CODM), tilheyra sama landsv\u00e6\u00f0i og hafa ekki sj\u00e1lfst\u00e6\u00f0an fj\u00e1rhag. Starfsemin er \u00fev\u00ed skilgreind sem einn starfs\u00fe\u00e1ttur \u00ed heild sinni. \u00cd \u00e1rsreikningi 2023 voru starfs\u00fe\u00e6ttir samst\u00e6\u00f0unnar skilgreindir me\u00f0 \u00f6\u00f0rum h\u00e6tti og til samr\u00e6mis vi\u00f0 \u00fe\u00e1gildandi skipurit. Samhli\u00f0a skipulagsbreytingum og n\u00fdju skipuriti voru starfs\u00fe\u00e6ttir yfirfarnir og endurskilgreindir til samr\u00e6mis vi\u00f0 reikningsskilareglur. N\u00e1nari uppl\u00fdsingar um fj\u00e1rfestingareignir samst\u00e6\u00f0unnar er a\u00f0 finna \u00ed sk\u00fdringu 10.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__87": {
"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": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__90": {
"value": "30. 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 2025 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 Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum (IFRS 8) \u2022 Flokkun og mat fj\u00e1rm\u00e1lagerninga (Breytingar \u00e1 IFSR 9 og IFRS 7) \u2022 Skortur \u00e1 skiptanleika gjaldmi\u00f0la (Breytingar \u00e1 IAS 21)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__89": {
"value": "30. 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 2025 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 Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum (IFRS 8) \u2022 Flokkun og mat fj\u00e1rm\u00e1lagerninga (Breytingar \u00e1 IFSR 9 og IFRS 7) \u2022 Skortur \u00e1 skiptanleika gjaldmi\u00f0la (Breytingar \u00e1 IAS 21)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__88": {
"value": "30. 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 2025 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 Framsetning og uppl\u00fdsingagj\u00f6f \u00ed reikningsskilum (IFRS 8) \u2022 Flokkun og mat fj\u00e1rm\u00e1lagerninga (Breytingar \u00e1 IFSR 9 og IFRS 7) \u2022 Skortur \u00e1 skiptanleika gjaldmi\u00f0la (Breytingar \u00e1 IAS 21)",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__93": {
"value": "Heimar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfUltimateParentOfGroup",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__92": {
"value": "Heimar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfParentEntity",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__91": {
"value": "Heimar hf.",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__95": {
"value": "Hlutaf\u00e9lag",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
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"value": "\u00cdsland",
"dimensions": {
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"language": "is",
"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__96": {
"value": "\u00cdsland",
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"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__94": {
"value": "\u00cdsland",
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"concept": "ifrs-full:DomicileOfEntity",
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"entity": "scheme:9676000V0KP4AUXNSZ66",
"period": "2024-01-01T00:00:00/2025-01-01T00:00:00"
}
},
"s6__6__98": {
"value": "Hagasm\u00e1ri 1, 201 K\u00f3pavogur",
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}
},
"s6__6__99": {
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"entity": "scheme:9676000V0KP4AUXNSZ66",
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}
}
}
}