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"period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__4__37": { "value": "879000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__3__38": { "value": "-7000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__4__38": { "value": "2000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__3__39": { "value": "2158000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__4__39": { "value": "1277000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2024-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__3__40": { "value": "964000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2026-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s6__4__40": { "value": "2158000000.0", "decimals": -6, "dimensions": { "concept": "ifrs-full:CashAndCashEquivalents", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00", "unit": "iso4217:EUR" } }, "f0__s9__6__15": { "value": "1. F\u00e9lagi\u00f0Reitir fasteignaf\u00e9lag hf. (\u201ef\u00e9lagi\u00f0\u201d) kt. 711208-0700 er \u00edslenskt hlutaf\u00e9lag. H\u00f6fu\u00f0st\u00f6\u00f0var f\u00e9lagsins eru \u00ed Kringlunni 4-12, 103 Reykjav\u00edk.Samst\u00e6\u00f0u\u00e1rsreikningur f\u00e9lagsins fyrir \u00e1ri\u00f0 2025 (\u201esamst\u00e6\u00f0u\u00e1rsreikningurinn\u201d e\u00f0a \u201e\u00e1rsreikningurinn\u201d) hefur a\u00f0 geyma \u00e1rsreikningf\u00e9lagsins og d\u00f3tturf\u00e9laga \u00feess, sem eru Reitir atvinnuh\u00fasn\u00e6\u00f0i ehf., Reitir - \u00fer\u00f3un ehf., Nor\u00f0ursl\u00f3\u00f0 4 ehf., Reitir \u00fej\u00f3nusta ehf., H176Reykjav\u00edk ehf., Kringlureitur ehf., Reitir AH 1 ehf., Reitir AH 2 ehf. og Reitir AH 3 ehf. sem v\u00edsa\u00f0 er til \u00ed heild sem samst\u00e6\u00f0unnar og tileinstakra f\u00e9laga sem samst\u00e6\u00f0uf\u00e9laga e\u00f0a d\u00f3tturf\u00e9laga.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__16": { "value": "2.Grundv\u00f6llur reikningsskilannaa. Yfirl\u00fdsing um a\u00f0 al\u00fej\u00f3\u00f0legum reikningsskilast\u00f6\u00f0lum s\u00e9 fylgt\u00c1rsreikningurinn 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.\u00c1rsreikningur samst\u00e6\u00f0unnar er jafnframt \u00ed samr\u00e6mi vi\u00f0 vi\u00f0b\u00f3tarkr\u00f6fur \u00ed l\u00f6gum um \u00e1rsreikninga og regluger\u00f0 um framsetningu oginnihald \u00e1rsreikninga og samst\u00e6\u00f0ureikninga eftir \u00fev\u00ed sem vi\u00f0 \u00e1.Stj\u00f3rn f\u00e9lagsins sta\u00f0festi samst\u00e6\u00f0u\u00e1rsreikninginn 16. febr\u00faar 2026.", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__17": { "value": "b. Grundv\u00f6llur matsa\u00f0fer\u00f0aSamst\u00e6\u00f0u\u00e1rsreikningurinn er ger\u00f0ur \u00e1 grundvelli kostna\u00f0arver\u00f0s a\u00f0 \u00fev\u00ed undanskildu a\u00f0 fj\u00e1rfestingareignir eru metnar \u00e1 gangvir\u00f0i.Fjalla\u00f0 er um a\u00f0fer\u00f0ir vi\u00f0 mat \u00e1 gangvir\u00f0i \u00ed sk\u00fdringum 9 Fj\u00e1rfestingareignir og 23c Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir.c. Starfr\u00e6kslugjaldmi\u00f0ill og framsetningargjaldmi\u00f0ill\u00c1rsreikningurinn 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.d. Mat og \u00e1kvar\u00f0anirGer\u00f0 samst\u00e6\u00f0u\u00e1rsreiknings \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la krefst \u00feess a\u00f0 stj\u00f3rnendur taki \u00e1kvar\u00f0anir, meti og gefi s\u00e9rforsendur sem hafa \u00e1hrif \u00e1 beitingu reikningsskilaa\u00f0fer\u00f0a og birtar fj\u00e1rh\u00e6\u00f0ir eigna, skulda, tekna og gjalda. Endanlegar ni\u00f0urst\u00f6\u00f0urkunna a\u00f0 ver\u00f0a fr\u00e1brug\u00f0nar \u00feessu mati.Mat og forsendur \u00feess eru \u00ed st\u00f6\u00f0ugri endursko\u00f0un. Breytingar \u00e1 reikningshaldslegu mati eru f\u00e6r\u00f0ar \u00e1 \u00fev\u00ed t\u00edmabili sem breytingin \u00e1 s\u00e9rsta\u00f0 og \u00feeim framt\u00ed\u00f0art\u00edmabilum sem breytingarnar hafa \u00e1hrif \u00e1.Uppl\u00fdsingar um mikilv\u00e6gar \u00e1kvar\u00f0anir \u00fear sem reikningshaldslegt mat hefur mest \u00e1hrif \u00e1 skr\u00e1\u00f0ar fj\u00e1rh\u00e6\u00f0ir eigna og skulda er a\u00f0 finna\u00ed sk\u00fdringu 9 Fj\u00e1rfestingareignir og sk\u00fdringu 16 Tekjuskattur.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. Raunverulegts\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:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__18": { "value": "3. \u00c1kv\u00f6r\u00f0un gangvir\u00f0isNokkrar reikningsskilaa\u00f0fer\u00f0ir samst\u00e6\u00f0unnar og sk\u00fdringar krefjast \u00e1kv\u00f6r\u00f0unar \u00e1 gangvir\u00f0i. \u00deetta gildir um fj\u00e1rfestingareignir, fj\u00e1reignirog fj\u00e1rskuldir.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\u00f0unumum gangvir\u00f0i, \u00fe.m.t. \u00e1kv\u00f6r\u00f0unum vegna matsa\u00f0fer\u00f0a sem falla undir \u00feri\u00f0ja \u00ferep gangvir\u00f0ismats.Stj\u00f3rnendur fara reglulega yfir mikilv\u00e6gar forsendur sem eru \u00f3greinanlegar \u00e1 marka\u00f0i. Ef uppl\u00fdsingar fr\u00e1 \u00feri\u00f0ja a\u00f0ila, l\u00edkt og ver\u00f0 fr\u00e1mi\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\u00f0ua\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.\u00derepaflokkun IFRS 13 um gangvir\u00f0i er eftirfarandi: \u2022 \u00ferep 1: skr\u00e1\u00f0 ver\u00f0 (\u00f3breytt) \u00e1 virkum marka\u00f0i fyrir samskonar eignir og skuldir\u2022 \u00ferep 2: a\u00f0rar forsendur en skr\u00e1\u00f0 ver\u00f0 samkv\u00e6mt 1. \u00ferepi, sem h\u00e6gt er a\u00f0 greina fyrir eignina e\u00f0a skuldina, \u00fdmist beint (\u00fe.e. ver\u00f0) e\u00f0a \u00f3beint (\u00fe.e. afleiddar af ver\u00f0i)\u2022 \u00ferep 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)3. \u00c1kv\u00f6r\u00f0un gangvir\u00f0is, frh.:\u00deegar \u00e1kv\u00f6r\u00f0un gangvir\u00f0is eignar e\u00f0a skuldar byggir \u00e1 forsendum sem falla undir mismunandi \u00ferep samkv\u00e6mt \u00ferepaflokkunsta\u00f0lanna, er gangvir\u00f0i\u00f0 allt flokka\u00f0 \u00e1 sama \u00ferepi og mikilv\u00e6gustu forsendur matsins.Samst\u00e6\u00f0an f\u00e6rir eignir milli \u00ferepa \u00ed \u00ferepaflokkuninni \u00ed lok \u00feess reikningst\u00edmabils sem breytingin \u00e1tti s\u00e9r sta\u00f0. N\u00e1nari uppl\u00fdsingar umforsendur sem nota\u00f0ar eru vi\u00f0 \u00e1kv\u00f6r\u00f0un gangvir\u00f0is er a\u00f0 finna \u00ed sk\u00fdringu 9 Fj\u00e1rfestingareignir.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__19": { "value": "4. Starfs\u00fe\u00e1ttayfirlitStarfs\u00fe\u00e1ttayfirlit veitir uppl\u00fdsingar um einstaka \u00fe\u00e6tti \u00ed rekstri f\u00e9lagsins. Yfirliti\u00f0 er lagt fyrir framkv\u00e6mdarstj\u00f3rn f\u00e9lagsins en endanleg\u00e1byrg\u00f0 er hj\u00e1 forstj\u00f3ra. Starfsemin skiptist \u00ed fimm starfs\u00fe\u00e6tti eftir eignum, r\u00e1\u00f0andi starfsemi \u00ed vi\u00f0komandi eign r\u00e6\u00f0ur flokkuninni. Eftirtaldir starfs\u00fe\u00e6ttir hafa veri\u00f0 skilgreindir af f\u00e9laginu: skrifstofur, verslun, h\u00f3tel, i\u00f0na\u00f0ur og anna\u00f0, og \u00fer\u00f3un.2025 I\u00f0na\u00f0urSkrifstofur Verslun H\u00f3tel og anna\u00f0 \u00der\u00f3un Anna\u00f0 J\u00f6fnun SamtalsLeigutekjur .................................... 6.170 6.401 2.671 2.859 66 1.099 1.051) ( 18.2Rekstrarkostna\u00f0urfj\u00e1rfestingareigna ......................... 1.769) ( 2.059) ( 488) ( 506) ( 115) ( 40) ( 0 4.977) ( Hreinar leigutekjur .........................4.401 4.342 2.183 2.353 49) ( 1.059 1.051) ( Stj\u00f3rnunarkostna\u00f0ur ....................365) ( 355) ( 142) ( 151) ( 13) ( 1.151) ( 1.051 1.126) ( Rekstrarhagna\u00f0ur fyrirmatsbreytingu \u2026.............................4.036 3.987 2.041 2.202 62) ( 92) ( 0 12.112Matsbreyting fj\u00e1rfestingareigna \u2026..................1.136 3.725 2.456 1.652 2.644 0 0 11.613Rekstrarhagna\u00f0ur \u2026......................5.172 7.712 4.497 3.854 2.582 92) ( 0 23.7Hrein fj\u00e1rmagnsgj\u00f6ld .......................................................................................................................................................................9.657) ( Tekjuskattur ......................................................................................................................................................................................2.985) ( Hagna\u00f0ur \u2026........................................................................................................................................................................................11.083\u00d6nnur heildarafkomaEndurmat fasteigna ..........................................................................................................................................................................27) ( Tekjuskattur ......................................................................................................................................................................................6\u00d6nnur heildarafkoma samtals21) ( Heildarhagna\u00f0ur \u2026.............................................................................................................................................................................11.062Sta\u00f0a 31. desember 2025:Fj\u00e1rfestingareignir \u2026.......................75.395 77.026 33.695 39.171 20.010 245.2974. Starfs\u00fe\u00e1ttayfirlit, frh.:2024 I\u00f0na\u00f0ur ogSkrifstofur Verslun H\u00f3tel anna\u00f0 \u00der\u00f3un Anna\u00f0 J\u00f6fnun SamtalsLeigutekjur .................................... 5.640 5.892 2.420 2.392 74 959 935) ( 16.442Rekstrarkostna\u00f0urfj\u00e1rfestingareigna ......................... 1.679) ( 1.734) ( 471) ( 433) ( 115) ( 3) ( 0 4.435) ( Hreinar leigutekjur .........................3.961 4.158 1.949 1.959 41) ( 956 935) ( Stj\u00f3rnunarkostna\u00f0ur ....................349) ( 331) ( 137) ( 135) ( 18) ( 1.000) ( 935 1.035) ( Rekstrarhagna\u00f0ur fyrirmatsbreytingu\u2026..............................3.612 3.827 1.812 1.824 59) ( 44) ( 0 Matsbreyting fj\u00e1rfestingareigna \u2026..................5.115 5.345 2.521 3.951 868 0 0 17.800Rekstrarhagna\u00f0ur \u2026.......................8.727 9.172 4.333 5.775 809 44) ( 0 28.772Hrein fj\u00e1rmagnsgj\u00f6ld .......................................................................................................................................................................9.213) ( Tekjuskattur ......................................................................................................................................................................................4.293) ( Hagna\u00f0ur \u2026........................................................................................................................................................................................15.266\u00d6nnur heildarafkomaEndurmat fasteigna ..........................................................................................................................................................................36Tekjuskattur ......................................................................................................................................................................................7) ( \u00d6nnur heildarafkoma samtals29Heildarhagna\u00f0ur \u2026.............................................................................................................................................................................15.295Sta\u00f0a 31. desember 2024:Fj\u00e1rfestingareignir \u2026.......................69.102 72.152 29.223 34.881 14.548 219.906", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__20-1": { "value": "5.LeigusamningarSamst\u00e6\u00f0an hefur gert leigusamninga vegna fj\u00e1rfestingareigna sinna. Leigusamningar eru a\u00f0 jafna\u00f0i tengdir v\u00edsit\u00f6lu neysluver\u00f0s enl\u00edtill hluti \u00feeirra er tengdir byggingarv\u00edsit\u00f6lu e\u00f0a veltu vi\u00f0komandi leigutaka. Leigut\u00edmi \u00ed upphafi samninga er a\u00f0 jafna\u00f0i fr\u00e1 3 til 15\u00e1rum. Veginn me\u00f0alleigut\u00edmi er 7,3 \u00e1r (2024: 5,9 \u00e1r). Sumum leigusamningum er h\u00e6gt a\u00f0 segja upp fyrir lok leigut\u00edma. \u00d3uppsegjanlegar l\u00e1gmarksleigugrei\u00f0slur leigusamninga greinast \u00feannig:2025 2024Innan eins \u00e1rs .............................................................................................................................................18.448 16.519Eftir eitt \u00e1r og innan fimm \u00e1ra ...................................................................................................................57.663 44.227Eftir meira en fimm \u00e1r ................................................................................................................................71.308 41.311\u00d3uppsegjanlegar l\u00e1gmarksleigugrei\u00f0slur leigusamninga alls .................................................................147.419 102.057\u00c1\u00e6tla\u00f0ar heildartekjur ...............................................................................................................................19.302 17.318\u00c1\u00e6tla\u00f0ar tekjur af r\u00fdmum \u00ed \u00fer\u00f3un og endurb\u00f3tum .................................................................................638) ( ( \u00c1\u00e6tla\u00f0ar tekjur af \u00f3\u00fatleig\u00f0um r\u00fdmum ......................................................................................................449) ( ( 18.215 16.442Virkt n\u00fdtingarhlutfall ...................................................................................................................................97,6% 98,3%Heildarn\u00fdtingarhlutfall ................................................................................................................................94,3% 94,9%Um 8,4% (2024: 8,7%) af leigutekjum samst\u00e6\u00f0unnar eru tekjur fr\u00e1 st\u00e6rsta vi\u00f0skiptavini hennar. St\u00e6rsti hluti tekna \u00feessvi\u00f0skiptavinar er \u00ed starfs\u00fe\u00e6ttinum Verslun, \u00f3breytt fr\u00e1 fyrra \u00e1ri.17.LeiguskuldbindingSamst\u00e6\u00f0an f\u00e6rir eignir og skuldir vegna l\u00f3\u00f0aleigusamninga sem samst\u00e6\u00f0an leigir fr\u00e1 \u00feri\u00f0ja a\u00f0ila undir byggingar og byggingarr\u00e9tti.Afnotar\u00e9ttur \u00e1 eignunum er f\u00e6r\u00f0ur \u00e1 me\u00f0al fastafj\u00e1rmuna og leiguskuldbinding me\u00f0al langt\u00edmaskulda \u00ed efnahagsreikningi. Leigueignir sem samst\u00e6\u00f0an f\u00e6rir vegna \u00feessara leigusamninga eru metnar \u00e1 gangvir\u00f0i \u00e1 hverjum reikningsskiladegi. Leiguskuldireru metnar upphaflega mi\u00f0a\u00f0 vi\u00f0 n\u00favir\u00f0i leigugrei\u00f0sla sem eru \u00f3greiddar \u00e1 upphafsdegi. Leigugrei\u00f0slur eru n\u00favirtar me\u00f0 \u00fev\u00ed a\u00f0 notainnbygg\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\u00f0nota vaxtakj\u00f6r samst\u00e6\u00f0unnar \u00e1 n\u00fdju l\u00e1nsf\u00e9. Mati\u00f0 er unni\u00f0 af starfsm\u00f6nnum m\u00f3\u00f0urf\u00e9lags. Eftir upphafsdag eru leiguskuldir metnar\u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i me\u00f0 \u00fevi a\u00f0 nota a\u00f0fer\u00f0 virkra vaxta, leigugrei\u00f0slur eru eing\u00f6ngu vaxtagj\u00f6ld, sem f\u00e6r\u00f0 eru \u00edrekstrarreikning, en engar afborganir eru vegna \u00feessara leiguskulda. Mat afnotar\u00e9ttar og leiguskuldar falla undir \u00ed \u00feri\u00f0ja \u00ferepflokkunarkerfi gagnvir\u00f0ismats og eru metnar sem sl\u00edkar.Leigueignir og leiguskuldir greinast \u00feannig:20252024Leigu- Leigu-LeigueignirskuldbindinLeigueignir skuldbindinSta\u00f0a 1. jan\u00faar .......................................................................................6.489 6.489) ( 5.987 5.987) ( N\u00fdjar eignir ............................................................................................70 70) ( 92 92) ( Seldar eignir ..........................................................................................1) ( 1 0 0Breyting vegna endurmats ...................................................................337 337) ( 410 ( Sta\u00f0a 31. desember ..............................................................................6.896 6.896) ( 6.489 ( 2025 2024Vaxtagj\u00f6ld af leiguskuld, gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi 307 280Greidd vaxtagj\u00f6ld af leiguskuld \u00ed sj\u00f3\u00f0streymi 307 280", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__22-1": { "value": "6.Rekstrarkostna\u00f0ur fj\u00e1rfestingareignaRekstrarkostna\u00f0ur fj\u00e1rfestingareigna greinist \u00feannig:2025 2024Fasteignagj\u00f6ld ............................................................................................................................................2.687 2.471Vi\u00f0hald og endurb\u00e6tur ............................................................................................................................1.127 1.129V\u00e1tryggingar ...............................................................................................................................................344 278Vir\u00f0isr\u00fdrnun krafna .....................................................................................................................................116 52Annar rekstrarkostna\u00f0ur fj\u00e1rfestingareigna ..............................................................................................703 505Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna alls ..................................................................................................4.977 4.435Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna sem ekki myndu\u00f0u leigutekjur \u00e1 \u00e1rinu er \u00f3verulegur.7.Stj\u00f3rnunarkostna\u00f0urStj\u00f3rnunarkostna\u00f0ur greinist \u00feannig:2025 2024Laun og launatengd gj\u00f6ld .........................................................................................................................831 651Annar stj\u00f3rnunarkostna\u00f0ur ........................................................................................................................295 384Stj\u00f3rnunarkostna\u00f0ur alls ............................................................................................................................1.126 1.035Laun og launatengd gj\u00f6ld greinast \u00feannig:Laun ............................................................................................................................................................798 641M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 .............................................................................................................................109 87\u00d6nnur launatengd gj\u00f6ld ............................................................................................................................67 52Kostna\u00f0ur vegna kaupr\u00e9tta .......................................................................................................................32 6Greidd laun og launatengd gj\u00f6ld alls .......................................................................................................1.006 786Eignf\u00e6r\u00f0 laun .............................................................................................................................................156) ( ( Gjaldf\u00e6rt sem einskiptiskostna\u00f0ur ............................................................................................................19) ( ( 175) ( 135) ( Laun og launatengd gj\u00f6ld alls ...................................................................................................................831 6517.Stj\u00f3rnunarkostna\u00f0ur, frh.:2025 2024St\u00f6\u00f0ugildi \u00ed \u00e1rslok .......................................................................................................................................37 31\u00c1rsverk a\u00f0 me\u00f0altali \u00e1 \u00e1rinu ......................................................................................................................32,7 26,4Uppl\u00fdsingar um laun og hlunnindi stj\u00f3rnar og stj\u00f3rnenda er a\u00f0 finna \u00ed sk\u00fdringu 20 Tengdir a\u00f0ilar.", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__21-1": { "value": "6.Rekstrarkostna\u00f0ur fj\u00e1rfestingareignaRekstrarkostna\u00f0ur fj\u00e1rfestingareigna greinist \u00feannig:2025 2024Fasteignagj\u00f6ld ............................................................................................................................................2.687 2.471Vi\u00f0hald og endurb\u00e6tur ............................................................................................................................1.127 1.129V\u00e1tryggingar ...............................................................................................................................................344 278Vir\u00f0isr\u00fdrnun krafna .....................................................................................................................................116 52Annar rekstrarkostna\u00f0ur fj\u00e1rfestingareigna ..............................................................................................703 505Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna alls ..................................................................................................4.977 4.435Rekstrarkostna\u00f0ur fj\u00e1rfestingareigna sem ekki myndu\u00f0u leigutekjur \u00e1 \u00e1rinu er \u00f3verulegur.9.Fj\u00e1rfestingareignirFj\u00e1rfestingareignir eru flokka\u00f0ar \u00ed undirflokka samkv\u00e6mt skilgreiningu f\u00e9lagsins. Fj\u00e1rfestingareignir greinast \u00feannig:I\u00f0na\u00f0ur \u00der\u00f3unar-2025 Skrifstofur Verslanir H\u00f3tel og anna\u00f0 eignir SamtalsB\u00f3kf\u00e6rt ver\u00f0 1.1 ............................... 69.102 72.152 29.223 34.881 14.548 219.906Endurflokka\u00f0 ................................... 2.393 2.393) ( Kaup \u00e1rsins ...................................... 890 712 1.990 2.457 6.049Vi\u00f0b\u00e6tur \u00e1rsins ............................... 2.031 497 26 95 5.826 8.475Selt \u00e1 \u00e1rinu ....................................... 61) ( 685) ( 746) ( Matsbreyting \u00e1rsins ......................... 1.040 3.665 2.456 1.738 2.714 11.613B\u00f3kf\u00e6rt ver\u00f0 31.12 ..........................75.395 77.026 33.695 39.171 20.010 245.2972024B\u00f3kf\u00e6rt ver\u00f0 1.1 ............................... 62.131 61.823 26.702 24.711 8.615 183.982Endurflokka\u00f0 ................................... 2.143) ( 2.143 0Kaup \u00e1rsins ...................................... 1.460 2.697 5.163 247 9.567Vi\u00f0b\u00e6tur \u00e1rsins ............................... 2.610 2.232 958 2.757 8.557Matsbreyting \u00e1rsins ......................... 5.044 5.400 2.521 4.049 786 17.800B\u00f3kf\u00e6rt ver\u00f0 31.12 ..........................69.102 72.152 29.223 34.881 14.548 219.906Fj\u00e1rfestingareignir sundurli\u00f0ast \u00feannig: 2025 2024Fasteignir ....................................................................................................................................................225.287 205.358\u00der\u00f3unareignir ..............................................................................................................................................20.010 14.548245.297 219.906N\u00fdtingar\u00e9ttur l\u00f3\u00f0aleigusamninga, sj\u00e1 n\u00e1nar \u00ed sk\u00fdringu 17 ........................................................................6.897 6.490Fj\u00e1rfestingareignir samtals .........................................................................................................................252.194 226.396Fasteignamat og brunab\u00f3tamatFasteignamat fasteigna og l\u00f3\u00f0a ................................................................................................................161.695 164.278Brunab\u00f3tamat fasteigna ............................................................................................................................272.479 230.2249.Fj\u00e1rfestingareignir, frh.:\u00der\u00f3unareignir\u00der\u00f3unareignir samst\u00e6\u00f0unnar samanstanda af ver\u00f0m\u00e6tum byggingarheimildum, \u00fear sem unni\u00f0 er a\u00f0 uppbyggingu b\u00e6\u00f0iatvinnuh\u00fasn\u00e6\u00f0is og \u00edb\u00fa\u00f0a, auk framkv\u00e6mda \u00ed \u00edb\u00fa\u00f0a- og atvinnuh\u00fasn\u00e6\u00f0isverkefnum. \u00cd \u00e1rslok 2025 nam ver\u00f0m\u00e6ti \u00fer\u00f3unareigna20.010 millj. kr. (2024: 14.548 millj. kr.) sem skipist svo:2025 2024Byggingar\u00e9ttur \u00edb\u00fa\u00f0a .................................................................................................................................6.099 4.052Byggingar\u00e9ttur atvinnuh\u00fasn\u00e6\u00f0is ..............................................................................................................3.532 3.064Framkv\u00e6mdaverkefni ................................................................................................................................9.947 7.044Anna\u00f0 .........................................................................................................................................................432 38820.010 14.548Ve\u00f0setningar og \u00e1byrg\u00f0arskuldbindingar\u00c1 fasteignum samst\u00e6\u00f0unnar hv\u00edla \u00feingl\u00fdst ve\u00f0 og skuldbindingar til tryggingar skuldum hennar a\u00f0 fj\u00e1rh\u00e6\u00f0 143.552 millj. kr. \u00ed \u00e1rslok(2024: 128.840 millj. kr.). Leigutekjur \u00e1 \u00e1rsgrunni a\u00f0 fj\u00e1rh\u00e6\u00f0 197 millj. kr. (2024: 189 millj. kr.) eru ve\u00f0settar \u00e1 m\u00f3ti skuldum f\u00e9lagsins. Eignarhlutir \u00ed Reitum atvinnuh\u00fasn\u00e6\u00f0i ehf., Reitum - \u00fer\u00f3un ehf., Nor\u00f0ursl\u00f3\u00f0 4 ehf., Reitir AH 1 ehf., Reitir AH 2 ehf. og Reitir AH 3ehf., eru ve\u00f0settir til tryggingar skuldum undir tryggingafyrirkomulagi samst\u00e6\u00f0unnar a\u00f0 fj\u00e1rh\u00e6\u00f0 144.175 millj. kr. (2024: 129.062millj. kr.). N\u00e1nar er fjalla\u00f0 um tryggingarfyrirkomulagi\u00f0 \u00ed sk\u00fdringu 15.\u00c1 fasteignum samst\u00e6\u00f0unnar hv\u00edla innskattskva\u00f0ir vegna vir\u00f0isaukaskatts a\u00f0 fj\u00e1rh\u00e6\u00f0 9.507 millj. kr. \u00ed \u00e1rslok 2025 (2024: 7.545 millj.kr.). Kva\u00f0irnar fyrnast \u00e1 20 \u00e1rum og koma ekki til grei\u00f0slu nema vi\u00f0komandi fasteign s\u00e9 tekin \u00far frj\u00e1lsri skr\u00e1ningu.Mat fj\u00e1rfestingareignaVi\u00f0 \u00e1kv\u00f6r\u00f0un \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna 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 kann a\u00f0 ver\u00f0a fr\u00e1brug\u00f0i\u00f0 \u00feessu mati. Fj\u00e1rfestingareignir samst\u00e6\u00f0unnar eru metnar \u00e1 gangvir\u00f0i \u00e1 reikningsskiladegi \u00ed samr\u00e6mi vi\u00f0 al\u00fej\u00f3\u00f0legan reikningsskilasta\u00f0al IAS 40Fj\u00e1rfestingareignir og al\u00fej\u00f3\u00f0legan reikningsskilasta\u00f0al IFRS 13 Mat \u00e1 gangvir\u00f0i. Allar fj\u00e1rfestingareignir samst\u00e6\u00f0unnar falla undir \u00feri\u00f0ja\u00ferep \u00ed flokkunarkerfi gangvir\u00f0ismats og eru metnar sem sl\u00edkar.Vi\u00f0 mat \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna er stu\u00f0st vi\u00f0 n\u00favirt sj\u00f3\u00f0streymi einstakra eigna. Sj\u00f3\u00f0streymi\u00f0 \u00e1kvar\u00f0ast af almennumvi\u00f0urkenndum matsa\u00f0fer\u00f0um svo sem al\u00fej\u00f3\u00f0legum matsst\u00f6\u00f0lum IVS no. 1 Market Value Basis of Valuation. Mati\u00f0 er unni\u00f0 afstarfsm\u00f6nnum m\u00f3\u00f0urf\u00e9lagsins. Beitt er s\u00f6mu a\u00f0fer\u00f0arfr\u00e6\u00f0i og \u00e1ri\u00f0 \u00e1\u00f0ur. Vi\u00f0 mat \u00e1 gangvir\u00f0i fj\u00e1rfestingareignar eru innr\u00e9ttingar, t\u00e6ki, h\u00fasg\u00f6gn o.s.frv. innifalin \u00ed ver\u00f0m\u00e6ti fj\u00e1rfestingareignarinnar. Gangvir\u00f0ifj\u00e1rfestingareignarinnar endurspeglar ekki m\u00f6gulegan \u00e1vinning af framt\u00ed\u00f0arvi\u00f0b\u00f3tarfj\u00e1rfestingu \u00ed eigninni sem g\u00e6ti breytt vir\u00f0ihennar. Matsl\u00edkani\u00f0 er byggt \u00e1 \u00e1\u00e6tlu\u00f0u frj\u00e1lsu sj\u00f3\u00f0streymi \u00e1 f\u00f6stu ver\u00f0lagi yfir 30 \u00e1ra sp\u00e1t\u00edmabil a\u00f0 vi\u00f0b\u00e6ttu hrakvir\u00f0i \u00ed lok sp\u00e1t\u00edmans.Nota\u00f0ar eru forsendur sem endurspegla marka\u00f0sa\u00f0st\u00e6\u00f0ur \u00e1 reikningsskiladegi. Sj\u00f3\u00f0streymi fj\u00e1rfestingareigna er \u00e1\u00e6tla\u00f0 \u00fat fr\u00e1v\u00e6ntu tekjufl\u00e6\u00f0i leigutekna a\u00f0 fr\u00e1dregnum \u00e1\u00e6tlu\u00f0um kostna\u00f0i. Mikilv\u00e6gustu forsendur matsl\u00edkansins eru \u00e1\u00e6tlun um leigutekjur ogveginn fj\u00e1rmagnskostna\u00f0ur (WACC).Leigutekjur eru \u00e1\u00e6tla\u00f0ar \u00fat fr\u00e1 gildandi leigusamningum \u00fat leigut\u00edmann. Vi\u00f0 mat \u00e1 leigutekjum a\u00f0 loknum leigut\u00edma er \u00e1\u00e6tlu\u00f0marka\u00f0sleiga, n\u00fdtingarhlutfall eignanna, afsl\u00e6ttir og tapa\u00f0ar kr\u00f6fur. Forsendur um marka\u00f0sleigu koma fr\u00e1 stj\u00f3rnendum f\u00e9lagsins ogutana\u00f0komandi r\u00e1\u00f0gj\u00f6fum. N\u00fdtingarhlutfall er \u00e1\u00e6tla\u00f0 fyrir hverja eign og er \u00e1\u00e6tla\u00f0 97,0% til framt\u00ed\u00f0ar (2024: 97,1%). Allur vi\u00f0eigandi kostna\u00f0ur, s.s. fj\u00e1rfestingar, vi\u00f0haldskostna\u00f0ur, fasteignagj\u00f6ld, tryggingar og annar rekstrarkostna\u00f0ur er dreginn fr\u00e1\u00e1\u00e6tlu\u00f0um leigutekjum. Fasteignagj\u00f6ld eru metin \u00fat fr\u00e1 fasteignamati \u00e1rsins 2026 og \u00e1\u00e6tlu\u00f0um \u00e1l\u00f6gum. 9.Fj\u00e1rfestingareignir, frh.:Vir\u00f0i hverrar fj\u00e1rfestingareignar er reikna\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a frj\u00e1lst sj\u00f3\u00f0streymi me\u00f0 stu\u00f0li (afv\u00f6xtunarstu\u00f0li) sem endurspeglarv\u00e6ntan veginn fj\u00e1rmagnskostna\u00f0 (WACC) og t\u00edmavir\u00f0i sj\u00f3\u00f0streymisins. Stu\u00f0st er vi\u00f0 uppl\u00fdsingar af marka\u00f0i vi\u00f0 \u00e1kv\u00f6r\u00f0unraun\u00e1v\u00f6xtunarkr\u00f6fu eigin fj\u00e1r. \u00c1v\u00f6xtunarkrafan tekur mi\u00f0 af \u00e1v\u00f6xtunarkr\u00f6fu fyrir r\u00edkistrygg\u00f0 skuldabr\u00e9f \u00e1 marka\u00f0i \u00e1 reikningsskiladegi,\u00e1h\u00e6ttu\u00e1lagi fyrir fasteignamarka\u00f0inn og s\u00e9rst\u00f6ku \u00e1h\u00e6ttu\u00e1lagi fyrir hverja fasteign. Stu\u00f0st er vi\u00f0 v\u00e6ntingar stj\u00f3rnenda ummarka\u00f0svexti einstakra eigna vi\u00f0 \u00e1kv\u00f6r\u00f0un raun\u00e1v\u00f6xtunarkr\u00f6fu l\u00e1nsfj\u00e1r. Gert er r\u00e1\u00f0 fyrir 35% eiginfj\u00e1rhlutfalli (2024: 35%) og ekki erteki\u00f0 tillit til skattsp\u00f6runar vi\u00f0 \u00fatreikning \u00e1 vegnum fj\u00e1rmagnskostna\u00f0i.Mikilv\u00e6gustu forsendur vir\u00f0isl\u00edkansins eru:I\u00f0na\u00f0ur \u00der\u00f3unar-2025SkrifstofurVerslanir H\u00f3tel og anna\u00f0 eignir SamtalsB\u00f3kf\u00e6rt ver\u00f0 31.12 ..........................75.395 77.026 33.695 39.171 20.010 245.2972\u00c1\u00e6tla\u00f0ar leigutekjur pr. mpr. m\u00e1nu\u00f0 (kr.) .................................2.505 - 5.200 1.690 - 9.900 3.450 - 6.450 1.350 - 3.900 - Vegi\u00f0 me\u00f0altal \u00e1\u00e6tla\u00f0ra2 leigutekna pr. mpr. m\u00e1nu\u00f0 (kr.) .................................3.647 4.016 4.736 2.991 - 3.743Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) ........................................... 6,3% - 7,4% 6,3% - 7,7% 6,9% - 7,2% 6,6% - 7,4%- Vegi\u00f0 me\u00f0altal ................................ 6,6% 6,7% 6,9% 6,8%6,7%2024B\u00f3kf\u00e6rt ver\u00f0 31.12 ..........................69.102 72.152 29.223 34.881 14.548 219.9062\u00c1\u00e6tla\u00f0ar leigutekjur pr. mpr. m\u00e1nu\u00f0 (kr.) .................................1.795 - 4.600 1.590 - 9.385 3.410 - 6.190 1.500 - 3.595 - Vegi\u00f0 me\u00f0altal \u00e1\u00e6tla\u00f0ra2 leigutekna pr. mpr. m\u00e1nu\u00f0 (kr.) .................................3.335 3.717 4.317 2.740 - 3.439Veginn fj\u00e1rmagnskostna\u00f0ur (WACC) ........................................... 6,2% - 7,5% 6,2% - 7,5% 6,7% - 7,0% 6,5% - 7,3%- Vegi\u00f0 me\u00f0altal ................................ 6,5% 6,6% 6,7% 6,7%6,6%N\u00e6mi fj\u00e1rfestingareigna fyrir breytingum \u00ed mikilv\u00e6gustu forsendum er sem h\u00e9r segir:\u00c1hrif \u00e1 gangvir\u00f0i\u00c1hrif \u00e1 gangvir\u00f0i20252024Breyting H\u00e6kkun L\u00e6kkun H\u00e6kkun L\u00e6kkunVeginn fj\u00e1rmagnskostna\u00f0ur (WACC) ........................-/+ \u00bd% 17.542 15.150) ( 16.182 13.923) ( Marka\u00f0sleiga ..............................................................+/- 5% 9.872 9.872) ( 9.739 9.739) ( Breytingar \u00e1 gangvir\u00f0i fj\u00e1rfestingareigna eru f\u00e6r\u00f0ar undir li\u00f0num matsbreyting fj\u00e1rfestingareigna \u00ed rekstrarreikningi. H\u00e6kkun \u00e1 matifj\u00e1rfestingareigna nam 11.613 millj. kr. \u00e1 \u00e1rinu 2025 samanbori\u00f0 vi\u00f0 17.800 millj. kr. \u00e1ri\u00f0 \u00e1\u00f0ur. Helstu \u00e1hrifa\u00fe\u00e6ttir \u00e1 mat \u00e1rsins eruh\u00e6kkun ver\u00f0lags, h\u00e6kkandi vaxtastig og breyting \u00e1 metnum framt\u00ed\u00f0arleigutekjum.", "dimensions": { "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__24": { "value": "7.Stj\u00f3rnunarkostna\u00f0urStj\u00f3rnunarkostna\u00f0ur greinist \u00feannig:2025 2024Laun og launatengd gj\u00f6ld .........................................................................................................................831 651Annar stj\u00f3rnunarkostna\u00f0ur ........................................................................................................................295 384Stj\u00f3rnunarkostna\u00f0ur alls ............................................................................................................................1.126 1.035Laun og launatengd gj\u00f6ld greinast \u00feannig:Laun ............................................................................................................................................................798 641M\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 .............................................................................................................................109 87\u00d6nnur launatengd gj\u00f6ld ............................................................................................................................67 52Kostna\u00f0ur vegna kaupr\u00e9tta .......................................................................................................................32 6Greidd laun og launatengd gj\u00f6ld alls .......................................................................................................1.006 786Eignf\u00e6r\u00f0 laun .............................................................................................................................................156) ( ( Gjaldf\u00e6rt sem einskiptiskostna\u00f0ur ............................................................................................................19) ( ( 175) ( 135) ( Laun og launatengd gj\u00f6ld alls ...................................................................................................................831 6517.Stj\u00f3rnunarkostna\u00f0ur, frh.:2025 2024St\u00f6\u00f0ugildi \u00ed \u00e1rslok .......................................................................................................................................37 31\u00c1rsverk a\u00f0 me\u00f0altali \u00e1 \u00e1rinu ......................................................................................................................32,7 26,4Uppl\u00fdsingar um laun og hlunnindi stj\u00f3rnar og stj\u00f3rnenda er a\u00f0 finna \u00ed sk\u00fdringu 20 Tengdir a\u00f0ilar.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralAndAdministrativeExpenseExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__26": { "value": "8.Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur greinast \u00feannig:Vaxtatekjur af bankainnst\u00e6\u00f0um ...............................................................................................................184 1684.545)Vaxtatekjur af l\u00e1num og kr\u00f6fum ................................................................................................................94 134 Fj\u00e1rmunatekjur alls .....................................................................................................................................278 302Fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:Vaxtagj\u00f6ld af vaxtaberandi skuldum ........................................................................................................ ( 4.883) ( Ver\u00f0b\u00e6tur af vaxtaberandi skuldum ........................................................................................................ ( 307) ( Greiddir vextir af leiguskuldbindingu ........................................................................................................ ( 200) ( \u00d6nnur fj\u00e1rmagnsgj\u00f6ld ................................................................................................................................ ( 9.935) (Fj\u00e1rmagnsgj\u00f6ld alls .................................................................................................................................... ( 9.657) ( Hrein fj\u00e1rmagnsgj\u00f6ld .................................................................................................................................. ( (", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__25": { "value": "8.Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur greinast \u00feannig:Vaxtatekjur af bankainnst\u00e6\u00f0um ...............................................................................................................184 1684.545)Vaxtatekjur af l\u00e1num og kr\u00f6fum ................................................................................................................94 134 Fj\u00e1rmunatekjur alls .....................................................................................................................................278 302Fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:Vaxtagj\u00f6ld af vaxtaberandi skuldum ........................................................................................................ ( 4.883) ( Ver\u00f0b\u00e6tur af vaxtaberandi skuldum ........................................................................................................ ( 307) ( Greiddir vextir af leiguskuldbindingu ........................................................................................................ ( 200) ( \u00d6nnur fj\u00e1rmagnsgj\u00f6ld ................................................................................................................................ ( 9.935) (Fj\u00e1rmagnsgj\u00f6ld alls .................................................................................................................................... ( 9.657) ( Hrein fj\u00e1rmagnsgj\u00f6ld .................................................................................................................................. ( (", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__27": { "value": "Vaxtatekjur af bankainnst\u00e6\u00f0um ...............................................................................................................184 1684.545)Vaxtatekjur af l\u00e1num og kr\u00f6fum ................................................................................................................94 134 Fj\u00e1rmunatekjur alls .....................................................................................................................................278 302Fj\u00e1rmagnsgj\u00f6ld greinast \u00feannig:Vaxtagj\u00f6ld af vaxtaberandi skuldum ........................................................................................................ ( 4.883) ( Ver\u00f0b\u00e6tur af vaxtaberandi skuldum ........................................................................................................ ( 307) ( Greiddir vextir af leiguskuldbindingu ........................................................................................................ ( 200) ( \u00d6nnur fj\u00e1rmagnsgj\u00f6ld ................................................................................................................................ ( 9.935) (Fj\u00e1rmagnsgj\u00f6ld alls .................................................................................................................................... ( 9.657) ( Hrein fj\u00e1rmagnsgj\u00f6ld .................................................................................................................................. ( (", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__31": { "value": "10.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig:2025 2024Vi\u00f0skiptakr\u00f6fur ............................................................................................................................................581 1.469Vir\u00f0isaukaskattseign ...................................................................................................................................141 591Fj\u00e1rmagnstekjuskattur ................................................................................................................................50 50A\u00f0rar skammt\u00edmakr\u00f6fur .............................................................................................................................1.374 243Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals ................................................................................2.146 2.35310.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur, frh.:Vir\u00f0isr\u00fdrnun krafna greinist \u00feannig: 2025 2024Sta\u00f0a 1. jan\u00faar ............................................................................................................................................142 113\u00c1hrif kaupa \u00e1 f\u00e9lagi ....................................................................................................................................0 2Afskrifa\u00f0ar tapa\u00f0ar kr\u00f6fur \u00e1 \u00e1rinu .............................................................................................................22) ( ( Gjaldf\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 \u00e1rinu ...................................................................................................................116 52Sta\u00f0a 31. desember ...................................................................................................................................236 142", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__30": { "value": "10.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig:2025 2024Vi\u00f0skiptakr\u00f6fur ............................................................................................................................................581 1.469Vir\u00f0isaukaskattseign ...................................................................................................................................141 591Fj\u00e1rmagnstekjuskattur ................................................................................................................................50 50A\u00f0rar skammt\u00edmakr\u00f6fur .............................................................................................................................1.374 243Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals ................................................................................2.146 2.35310.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur, frh.:Vir\u00f0isr\u00fdrnun krafna greinist \u00feannig: 2025 2024Sta\u00f0a 1. jan\u00faar ............................................................................................................................................142 113\u00c1hrif kaupa \u00e1 f\u00e9lagi ....................................................................................................................................0 2Afskrifa\u00f0ar tapa\u00f0ar kr\u00f6fur \u00e1 \u00e1rinu .............................................................................................................22) ( ( Gjaldf\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 \u00e1rinu ...................................................................................................................116 52Sta\u00f0a 31. desember ...................................................................................................................................236 142", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__29": { "value": "10.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furVi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur greinast \u00feannig:2025 2024Vi\u00f0skiptakr\u00f6fur ............................................................................................................................................581 1.469Vir\u00f0isaukaskattseign ...................................................................................................................................141 591Fj\u00e1rmagnstekjuskattur ................................................................................................................................50 50A\u00f0rar skammt\u00edmakr\u00f6fur .............................................................................................................................1.374 243Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur samtals ................................................................................2.146 2.35310.Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur, frh.:Vir\u00f0isr\u00fdrnun krafna greinist \u00feannig: 2025 2024Sta\u00f0a 1. jan\u00faar ............................................................................................................................................142 113\u00c1hrif kaupa \u00e1 f\u00e9lagi ....................................................................................................................................0 2Afskrifa\u00f0ar tapa\u00f0ar kr\u00f6fur \u00e1 \u00e1rinu .............................................................................................................22) ( ( Gjaldf\u00e6r\u00f0 vir\u00f0isr\u00fdrnun \u00e1 \u00e1rinu ...................................................................................................................116 52Sta\u00f0a 31. desember ...................................................................................................................................236 142", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__32": { "value": "11.Bundi\u00f0 f\u00e9Bundi\u00f0 f\u00e9 eru bundnar bankainnst\u00e6\u00f0ur til tryggingar vaxtaberandi skuldum samst\u00e6\u00f0unnar. Samst\u00e6\u00f0an hefur gert samkomulag vi\u00f0l\u00e1nveitendur \u00fear sem leigutekjur vi\u00f0komandi fasteigna fara inn \u00e1 ve\u00f0settan bankareikning. Samst\u00e6\u00f0an getur nota\u00f0 f\u00e9\u00f0 til grei\u00f0slukostna\u00f0ar vegna \u00feeirra fasteigna svo sem fasteignagjalda, v\u00e1trygginga, vi\u00f0halds og stj\u00f3rnunarkostna\u00f0ar auk afborgana ogvaxtagrei\u00f0slna vi\u00f0komandi l\u00e1na.", "dimensions": { "concept": "ifrs-full:DisclosureOfRestrictedCashAndCashEquivalentsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__33": { "value": "12.Handb\u00e6rt f\u00e9\u00d3bundnar bankainnst\u00e6\u00f0ur og eign \u00ed lausafj\u00e1rsj\u00f3\u00f0um teljast til handb\u00e6rs fj\u00e1r.", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__34": { "value": "Eigi\u00f0 f\u00e9Hlutaf\u00e9Heildarhlutaf\u00e9 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 samkv\u00e6mt sam\u00feykktum f\u00e9lagsins er 697 millj. kr., allt a\u00f0 fullu greitt. Hver hlutur er ein kr\u00f3na a\u00f0 nafnver\u00f0i. Eitt atkv\u00e6\u00f0ifylgir hverjum hlut \u00ed f\u00e9laginu.\u00cd upphafi \u00e1rsins var skr\u00e1\u00f0 heildarhlutaf\u00e9 f\u00e9lagsins 712 millj. kr. \u00deann 14. ma\u00ed 2025 var hlutaf\u00e9 f\u00e9lagsins l\u00e6kka\u00f0 me\u00f0 ni\u00f0urf\u00e6rslu \u00e1eigin br\u00e9fum a\u00f0 nafnver\u00f0i 15 millj. kr. \u00ed samr\u00e6mi vi\u00f0 \u00e1kv\u00f6r\u00f0un a\u00f0alfundar 2. apr\u00edl 2025 og nam heildarhlutaf\u00e9 a\u00f0 \u00fev\u00ed loknu 697 millj.kr. \u00c1 \u00e1rinu keypti f\u00e9lagi\u00f0 eigin hlutabr\u00e9f \u00ed samr\u00e6mi vi\u00f0 heimild \u00ed sam\u00feykktum. \u00c1 \u00e1rinu voru \u00ed gildi \u00ferj\u00e1r endurkaupa\u00e1\u00e6tlanir og st\u00f3\u00f0u \u00fe\u00e6rfr\u00e1 lokum jan\u00faar til upphafs n\u00f3vember. \u00cd \u00feessum \u00e1\u00e6tlunum keypti f\u00e9lagi\u00f0 eigin br\u00e9f samtals a\u00f0 nafnver\u00f0i 16 millj. kr. fyrir samtals1.851 millj. kr. Voru endurkaupa\u00e1\u00e6tlanirnar framkv\u00e6mdar \u00ed samr\u00e6mi vi\u00f0 \u00e1kvar\u00f0anir stj\u00f3rnar teknar \u00e1 grundvelli heimildarhluthafafunda, \u00e1kv\u00e6\u00f0i hlutaf\u00e9lagalaga nr. 2/1995, 5. gr. regluger\u00f0ar Evr\u00f3pu\u00feingsins og -r\u00e1\u00f0sins (ESB) um marka\u00f0ssvik nr.596/2014, sem og framselda regluger\u00f0 framkv\u00e6mdastj\u00f3rnarinnar 2016/1052, samanber l\u00f6g um a\u00f0ger\u00f0ir gegn marka\u00f0ssvikum nr.60/2023. \u00cd \u00e1rslok \u00e1tti f\u00e9lagi\u00f0 eigin hlutabr\u00e9f a\u00f0 nafnvir\u00f0i 12 millj. kr.Yfirver\u00f0sreikningur innborga\u00f0s hlutafj\u00e1rYfirver\u00f0sreikningur innborga\u00f0s hlutafj\u00e1r s\u00fdnir \u00fea\u00f0 sem hluthafar f\u00e9lagsins hafa greitt umfram nafnver\u00f0 hlutafj\u00e1r sem f\u00e9lagi\u00f0 hefurselt.L\u00f6gbundinn varasj\u00f3\u00f0ur\u00cd samr\u00e6mi vi\u00f0 l\u00f6g um hlutaf\u00e9l\u00f6g skal leggja \u00ed varasj\u00f3\u00f0 tilteki\u00f0 hlutfall af hagna\u00f0i hvers \u00e1rs \u00fear til sj\u00f3\u00f0urinn svarar til 25% af nafnver\u00f0ihlutafj\u00e1r.EndurmatsreikningurEndurmat fasteigna f\u00e9lagsins til eigin nota er gert \u00e1rlega og f\u00e6rt \u00e1 endurmatsreikning. Endurmati\u00f0 er leyst upp til jafns vi\u00f0 \u00e1rlegarafskriftir \u00feess \u00ed rekstrarreikningi. Upplausn endurmats er f\u00e6r\u00f0 \u00e1 \u00f3r\u00e1\u00f0stafa\u00f0 eigi\u00f0 f\u00e9.Bundinn hlutdeildarreikningurSamkv\u00e6mt l\u00f6gum nr. 3/2006 ber f\u00e9l\u00f6gum a\u00f0 f\u00e6ra hlutdeild \u00ed afkomu d\u00f3ttur- e\u00f0a hlutdeildarf\u00e9laga, sem f\u00e6r\u00f0 er \u00ed rekstrarreikningog er umfram m\u00f3ttekinn ar\u00f0 e\u00f0a \u00feann ar\u00f0 sem \u00e1kve\u00f0i\u00f0 hefur veri\u00f0 a\u00f0 \u00fathluta, \u00e1 bundinn hlutdeildarreikning me\u00f0al eigin fj\u00e1r. 13.Eigi\u00f0 f\u00e9, frh.:Bundinn hlutdeildarreikningur, frh.:Bundi\u00f0 eigi\u00f0 f\u00e9 sundurli\u00f0ast \u00feannig:Bundinnhlutdeildar- Bundi\u00f0L\u00f6gbundinn Endurmats- reikningur eig\u00f0 f\u00e9varasj\u00f3\u00f0ur reikningur d\u00f3tturf\u00e9laga samtalsBundi\u00f0 eigi\u00f0 f\u00e9 1. jan\u00faar 2024 ............................................................451 101 3.6164.168Endurmat \u00e1rsins ....................................................................................29 29Innleyst af bundnu eigi\u00f0 f\u00e9 ...................................................................3.616) ( ( 3.616)F\u00e6rt \u00e1 bundi\u00f0 eigi\u00f0 f\u00e9 .......................................................................... 16.54116.541Bundi\u00f0 eigi\u00f0 f\u00e9 31. desember 2024 ....................................................451 130 16.541 17.122Bundi\u00f0 eigi\u00f0 f\u00e9 1. jan\u00faar 2025 ............................................................451 130 16.54117.122Lei\u00f0r\u00e9tting 1.1.2025 ..............................................................................272) ( 272) ( Endurmat \u00e1rsins ....................................................................................21) ( 21) ( Innleyst af bundnu eigi\u00f0 f\u00e9 ...................................................................5) ( 16.541) ( 16.546) ( F\u00e6rt \u00e1 bundi\u00f0 eigi\u00f0 f\u00e9 .......................................................................... 10.21610.216Bundi\u00f0 eigi\u00f0 f\u00e9 31. desember 2025 ....................................................174 109 10.216 10.499\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 ogmillif\u00e6rslum \u00e1 m\u00f3ti \u00f6\u00f0rum eiginfj\u00e1rli\u00f0um.Eiginfj\u00e1rst\u00fdringStefna stj\u00f3rnar f\u00e9lagsins er 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 ogtakast \u00e1 vi\u00f0 \u00f3vissu \u00ed ytra umhverfi. Engar breytingar ur\u00f0u \u00e1 stefnu um eiginfj\u00e1rst\u00fdringu samst\u00e6\u00f0unnar \u00e1 \u00e1rinu.Eiginfj\u00e1rst\u00fdring samst\u00e6\u00f0unnar mi\u00f0ar a\u00f0 \u00fev\u00ed a\u00f0 l\u00edta til hlutfalls l\u00e1na af eignum, sem reikna\u00f0 er sem hlutfall vaxtaberandi skulda afve\u00f0t\u00e6kum fj\u00e1rfestingareignum og kr\u00f6fur um sj\u00f3\u00f0streymi samkv\u00e6mt l\u00e1nasamningum. Til lengri t\u00edma er markmi\u00f0 f\u00e9lagsins a\u00f0framangreint hlutfall s\u00e9 60-65%, en \u00fea\u00f0 var 59% \u00ed \u00e1rslok 2025F\u00e9laginu og d\u00f3tturf\u00e9l\u00f6gum \u00feess ber ekki a\u00f0 fylgja ytri reglum um l\u00e1gmarks eiginfj\u00e1rst\u00f6\u00f0u.", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__35": { "value": "Ar\u00f0ur\u00c1 a\u00f0alfundi f\u00e9lagsins \u00feann 2. apr\u00edl 2025, var sam\u00feykkt ar\u00f0grei\u00f0sla til hluthafa vegna rekstrar\u00e1rsins 2024,Ar\u00f0grei\u00f0sla a\u00f0 fj\u00e1rh\u00e6\u00f0 2,2 kr. \u00e1 hlut e\u00f0a 1.533 millj. kr., sem sam\u00feykkt var \u00e1 a\u00f0alfundi 2. apr\u00edl 2025, var greidd 30. apr\u00edl 2025.Seinni hluti sam\u00feykktrar ar\u00f0grei\u00f0slu a\u00f0 fj\u00e1rh\u00e6\u00f0 1,5 kr. \u00e1 hlut e\u00f0a 1.033 millj. kr., sem sam\u00feykkt var \u00e1 a\u00f0alfundi 2. apr\u00edl 2025, vargreidd 30. september 2025.Stj\u00f3rn f\u00e9lagsins leggur til a\u00f0 greiddur ver\u00f0i ar\u00f0ur a\u00f0 fj\u00e1rh\u00e6\u00f0 3,9 kr. fyrir hverja kr\u00f3nu nafnver\u00f0s \u00fatistandandi hlutafj\u00e1r \u00ed f\u00e9laginuvegna rekstrar\u00e1rsins 2025. Greiddar ver\u00f0a 2,3 kr. \u00e1 hlut \u00ed apr\u00edlm\u00e1nu\u00f0i og 1,6 kr. \u00e1 hlut \u00ed lok september. N\u00e1nari uppl\u00fdsingar m\u00e1 finna \u00edendanlegri till\u00f6gu stj\u00f3rnar til a\u00f0alfundar sem birt ver\u00f0ur samhli\u00f0a bo\u00f0un fundarins", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__36": { "value": "Kaupr\u00e9ttasamningar\u00c1 hluthafafundi f\u00e9lagsins \u00ed okt\u00f3ber 2024 var sam\u00feykkt kaupr\u00e9ttar\u00e1\u00e6tlun fyrir stj\u00f3rnendur og a\u00f0ra lykilstarfsmenn samst\u00e6\u00f0unnar.Heildarfj\u00f6ldi hluta sem heimilt er a\u00f0 veita kaupr\u00e9tt a\u00f0 \u00e1 grundvelli kaupr\u00e9ttar\u00e1\u00e6tlunarinnar er 9.000.000 sem svarar til t\u00e6plega1,3% af heildarhlutaf\u00e9 f\u00e9lagsins. Samkv\u00e6mt kaupr\u00e9ttar\u00e1\u00e6tluninni er mi\u00f0a\u00f0 vi\u00f0 a\u00f0 forstj\u00f3ra f\u00e9lagsins ver\u00f0i veittur kaupr\u00e9ttur a\u00f0 allt a\u00f01.800.000 hlutum og framkv\u00e6mdastj\u00f3rum \u00e1 allt a\u00f0 750.000 hlutum. Heimilt ver\u00f0ur a\u00f0 veita lykilstarfsm\u00f6nnum innan samst\u00e6\u00f0uf\u00e9lagsins kaupr\u00e9tti, \u00e1 bilinu 100.000 til 500.000 hluti til hvers og eins.13.Eigi\u00f0 f\u00e9, frh.:Kaupr\u00e9ttasamningar, frh.:Samkv\u00e6mt kerfinu er forstj\u00f3ra, framkv\u00e6mdastj\u00f3rum og \u00f6\u00f0rum stj\u00f3rnendum skylt a\u00f0 halda eftir \u00e1kve\u00f0num fj\u00f6lda hluta \u00ed sinni eigu tilstarfsloka. \u00deannig ber kaupr\u00e9ttarh\u00f6fum a\u00f0 halda eftir hlutum sem nema fj\u00e1rh\u00e6\u00f0 hreins hagna\u00f0ar af n\u00fdttum kaupr\u00e9ttum, \u00feegarskattur hefur veri\u00f0 dreginn fr\u00e1, \u00fear til eftirfarandi vir\u00f0i hlutafj\u00e1reignar \u00ed f\u00e9laginu jafngildir sex sinnum m\u00e1na\u00f0arlaunum vi\u00f0komandi.Stj\u00f3rn f\u00e9lagsins getur a\u00f0 till\u00f6gu starfskjaranefndar f\u00e9lagsins vi\u00f0 s\u00e9rstakar einstaklingsbundnar a\u00f0st\u00e6\u00f0ur viki\u00f0 fr\u00e1 \u00feessari kr\u00f6fu.Almennt skal kaupr\u00e9ttur h\u00e1\u00f0ur \u00fev\u00ed a\u00f0 kaupr\u00e9ttarhafi s\u00e9 starfandi hj\u00e1 f\u00e9laginu vi\u00f0 n\u00fdtingu.Samkv\u00e6mt kaupr\u00e9ttunum skal n\u00fdtingarver\u00f0 lei\u00f0r\u00e9tt, til l\u00e6kkunar, fyrir ar\u00f0grei\u00f0slum og lei\u00f0r\u00e9tt, til h\u00e6kkunar, me\u00f0 5,5% \u00e1rlegumv\u00f6xtum fr\u00e1 \u00fathlutunardegi og fram a\u00f0 fyrsta m\u00f6gulega n\u00fdtingardegi fyrir hvert n\u00fdtingart\u00edmabil. \u00c1vinnsludagur er \u00feremur \u00e1rum fr\u00e1\u00fathlutun og hefst \u00fe\u00e1 n\u00fdtingart\u00edmabil, sem er \u00e1 fyrstu t\u00edu bankad\u00f6gum \u00ed kj\u00f6lfar birtingar \u00e1rs- e\u00f0a \u00e1rshlutauppgj\u00f6rs f\u00e9lagsins \u00e1 t\u00f3lfm\u00e1na\u00f0a t\u00edmabili.Heildarfj\u00f6ldi \u00fatistandandi kaupr\u00e9tta er 6.200.000, \u00fearf af eru 5.550.000 \u00fathluta\u00f0ir til forstj\u00f3ra og framkv\u00e6mdastj\u00f3rnar. Gangvir\u00f0ikaupr\u00e9ttanna hefur veri\u00f0 meti\u00f0 me\u00f0 Black-Scholes ver\u00f0matsa\u00f0fer\u00f0inni \u00fear sem horft er til gengis hlutabr\u00e9fa \u00e1 \u00fatg\u00e1fudegi,\u00e1h\u00e6ttulausra vaxta, fl\u00f6kts \u00ed hlutabr\u00e9faver\u00f0i, l\u00edft\u00edma kaupr\u00e9ttanna og skilyr\u00f0a \u00ed kaupr\u00e9ttarsamningnum var\u00f0andi seljanleika.Heildarkostna\u00f0ur f\u00e9lagsins vegna \u00fatistandandi kaupr\u00e9tta er \u00e1\u00e6tla\u00f0ur um 122 millj. kr. \u00e1 \u00e1vinnslut\u00edmanum, \u00fear af var gjaldf\u00e6rt 32 millj.kr. \u00e1 \u00e1rinu 2025 (2024: 6 millj. kr.).Eftirfarandi kaupr\u00e9ttarsamningar eru \u00ed gildi \u00ed \u00e1rslokFj\u00f6ldi N\u00fdtingarver\u00f0hluta \u00ed \u00e1rslok(\u00ed \u00fe\u00fas.) N\u00fdtingar\u00e1r (kr.)\u00datgefnir 2024 (6.550.000) ...........................................................................................5.3502027- 202896,3\u00datgefnir 2025 (850.00) .................................................................................................8502028- 2029124,76.20020252024Vegi\u00f0 Vegi\u00f0N\u00fdtingarver\u00f0 N\u00fdtingarver\u00f0Fj\u00f6ldi hluta \u00ed \u00e1rslok Fj\u00f6ldi hluta \u00ed \u00e1rslok\u00datistandandi \u00ed upphafi \u00e1rs ....................................................................6.55096,300Veittir kaupr\u00e9ttir .....................................................................................850124,76.55094,1N\u00fdttir kaupt\u00e9ttir ......................................................................................236) ( 95,60F\u00e9llu ni\u00f0ur .............................................................................................964) ( 0\u00datistandandi \u00ed \u00e1rslok .............................................................................6.200 100,19 6.550 94,90\u00cd \u00e1rslok voru engir kaupr\u00e9ttarsamningar \u00fatistandandi sem m\u00e1tti n\u00fdta. N\u00e6sta n\u00fdtingart\u00edmabil er \u00ed okt\u00f3ber 2027", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__37": { "value": "14.Hagna\u00f0ur \u00e1 hlutGrunnhagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu og veginn me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu ogs\u00fdnir hver hagna\u00f0urinn er \u00e1 hverja kr\u00f3nu hlutafj\u00e1r. \u00deynntur hagna\u00f0ur \u00e1 hlut mi\u00f0ar vi\u00f0 hagna\u00f0 sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00edm\u00f3\u00f0urf\u00e9laginu og veginn me\u00f0alfj\u00f6lda virkra hluta a\u00f0 teknu tilliti til \u00feynningar\u00e1hrifa v\u00e6ntra \u00fatgefinna hluta vegna kaupr\u00e9ttastarfsmanna.2025 2024Hagna\u00f0ur \u00e1rsins til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu ...........................................................................................11.083 15.266Hlutaf\u00e9 \u00ed \u00e1rsbyrjun ......................................................................................................................................701 722\u00c1hrif endurkaupa \u00e1 eigin br\u00e9fum ..............................................................................................................9) ( ( Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta ............................................................................................................692 706\u00c1hrif \u00fatistandandi kaupr\u00e9tta ......................................................................................................................1 0Vegi\u00f0 me\u00f0altal \u00fatistandandi hluta \u00e1 \u00e1rinu fyrir \u00feynntan hagna\u00f0 ............................................................693 706Grunnhagna\u00f0ur hagna\u00f0ur \u00ed kr\u00f3num \u00e1 hlut ..............................................................................................16,0 21,6\u00deynntur hagna\u00f0ur \u00ed kr\u00f3num \u00e1 hlut ............................................................................................................16,0 21,6", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__38": { "value": "15.Vaxtaberandi skuldirVaxtaberandi skuldir f\u00e9lagsins falla a\u00f0 st\u00f3rum hluta undir tryggingafyrirkomulag sem sett var upp \u00e1ri\u00f0 2014. \u00cdtryggingafyrirkomulaginu felst a\u00f0 f\u00e9lagi\u00f0 hefur sett tilteknar eignir s\u00ednar a\u00f0 ve\u00f0i fyrir \u00feeim skuldbindingum sem heyra undirtryggingafyrirkomulagi\u00f0 \u00e1 hverjum t\u00edma. Er \u00fear um a\u00f0 r\u00e6\u00f0a n\u00e6r allar n\u00faverandi fasteignir \u00ed eigu d\u00f3tturf\u00e9laga f\u00e9lagsins, hlutabr\u00e9f semf\u00e9lagi\u00f0 \u00e1 \u00ed tilteknum d\u00f3tturf\u00e9l\u00f6gum, kr\u00f6fur f\u00e9lagsins \u00e1 hendur d\u00f3tturf\u00e9l\u00f6gum og eignir \u00e1 tilteknum innl\u00e1nsreikningum ogv\u00f6rslureikningum. Tryggingafyrirkomulagi\u00f0 eykur \u00e1 sveigjanleika f\u00e9lagsins til \u00feess a\u00f0 haga fj\u00e1rm\u00f6gnun eins og \u00fea\u00f0 telur hagkv\u00e6mast\u00e1 hverjum t\u00edma. \u00cd \u00e1rslok 2014 gaf f\u00e9lagi\u00f0 \u00ed fyrsta sinn \u00fat skuldabr\u00e9f undir svok\u00f6llu\u00f0um \u00fatg\u00e1furamma. \u00cd upphafi var heimilt a\u00f0 gefa \u00fat skuldabr\u00e9f fyrirallt a\u00f0 70.000 millj. kr. a\u00f0 nafnvir\u00f0i. \u00cd desember 2020 var heimildin h\u00e6kku\u00f0 \u00ed 100.000 millj. kr. og \u00ed ma\u00ed 2023 var heimildin h\u00e6kku\u00f0\u00ed 130,000 millj. kr. \u00cd \u00e1rslok 2025 nam nafnver\u00f0 \u00fatg\u00e1fu a\u00f0 fr\u00e1dregnum uppgreiddum skuldabr\u00e9faflokkum undir rammanum 114.545millj. kr. \u00datg\u00e1fa \u00e1rsins 2025 nam 8.800 millj. kr. a\u00f0 nafnvir\u00f0i en fyrirhuga\u00f0 er a\u00f0 halda \u00e1fram \u00fatg\u00e1fu undir \u00fatg\u00e1furammanum \u00e1n\u00e6stu \u00e1rum.\u00cd \u00e1rslok 2025 uppfyllti samst\u00e6\u00f0an allar kva\u00f0ir \u00ed l\u00e1nasamningum vi\u00f0 l\u00e1nveitendur s\u00edna.Samningsbundin \u00e1kv\u00e6\u00f0i vaxtaberandi skulda samst\u00e6\u00f0unnar, sem f\u00e6r\u00f0ar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti, erutil umfj\u00f6llunar \u00ed \u00feessari sk\u00fdringu. N\u00e1nari umfj\u00f6llun um vaxtaberandi skuldir samst\u00e6\u00f0unnar er a\u00f0 finna \u00ed sk\u00fdringu 19 Lausafj\u00e1r\u00e1h\u00e6tta.Langt\u00edmaskuldir 2025 2024Vaxtaberandi skuldir vi\u00f0 l\u00e1nastofnanir, innan tryggingarfyrirkomulags ..................................................17.120 9.897Skuldabr\u00e9fa\u00fatg\u00e1fa, innan tryggingarfyrirkomulags ..................................................................................127.060 119.171Skuldabr\u00e9fa\u00fatg\u00e1fa, utan tryggingarfyrirkomulags ....................................................................................588 693Vaxtaberandi skuldir alls \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar .........................................................................................144.768 129.761N\u00e6sta \u00e1rs afborganir langt\u00edmal\u00e1na ...........................................................................................................11.456) ( ( Eignf\u00e6r\u00f0ur l\u00e1nt\u00f6kukostna\u00f0ur ....................................................................................................................1.216) ( ( Vaxtaberandi langt\u00edmaskuldir alls ..............................................................................................................132.096 123.031Skammt\u00edmaskuldirN\u00e6sta \u00e1rs afborganir langt\u00edmaskulda .......................................................................................................11.456 5.80911.456 5.809Vaxtaberandi skuldir alls ............................................................................................................................143.552 128.84015.Vaxtaberandi skuldir, frh.:Sundurli\u00f0un langt\u00edmaskuldaEftirfarandi eru uppl\u00fdsingar um v\u00e6ntar afborganir vaxtaberandi skulda:Eftir- Vegnir Loka- Eftir- st\u00f6\u00f0varst\u00f6\u00f0varInnan tryggingafyrirkomulags vextirgjalddagiVer\u00f0trygg\u00f0ar skuldir .............................................................................5,8% 20266.155 6.111Ver\u00f0trygg\u00f0ar skuldir .............................................................................5,0% 20273.787 3.780Ver\u00f0trygg\u00f0ar skuldir .............................................................................5,0% 20285.946 0Ver\u00f0trygg\u00f0ar skuldir .............................................................................4,5% 2047711 0\u00d3ver\u00f0trygg\u00f0ar skuldir ...........................................................................10,3% 2044517 0Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................1,3% 20278.068 8.087Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................1,2% 20284.461 4.468Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................2,7% 202914.819 14.898Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................3,5% 20319.769 9.765Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................2,4% 203211.395 11.428Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................4,0% 20348.629 8.613Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................3,9% 203512.444 5.605Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................2,3% 203710.795 8.579Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................3,8% 204446.679 46.608Skuldabr\u00e9fa\u00fatg\u00e1fa, \u00f3ver\u00f0trygg\u00f0 ..........................................................9,5% 20250 1.120144.175 129.062Eftir- Vegnir Loka- Eftir- st\u00f6\u00f0varst\u00f6\u00f0varUtan tryggingafyrirkomulags vextirgjalddagiSkuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................8,6%20274 6Skuldabr\u00e9fa\u00fatg\u00e1fa, ver\u00f0trygg\u00f0 ............................................................5,1% 2029589 693593 699Vaxtaberandi langt\u00edmaskuldir alls \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar ...........................................................................144.768 129.761Afborganir vaxtaberandi langt\u00edmaskulda greinast \u00feannig \u00e1 n\u00e6stu \u00e1r: 2025 2024Afborganir 2025 ........................................................................................................................................0 5.809Afborganir 2026 ........................................................................................................................................11.456 10.517Afborganir 2027 .........................................................................................................................................15.611 14.522Afborganir 2028 ........................................................................................................................................14.316 8.114Afborganir 2029 ........................................................................................................................................17.689 16.714Afborganir 2030 ........................................................................................................................................3.993 3.505Afborganir s\u00ed\u00f0ar ..........................................................................................................................................81.703 70.580Vaxtaberandi skuldir alls \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar .........................................................................................144.768 129.761Breyting vaxtaberandi skulda \u00e1n l\u00e1nt\u00f6kukostna\u00f0ar \u00e1 \u00e1rinu greinist \u00feannig:Vaxtaberandi skuldir 1. jan\u00faar ....................................................................................................................129.761 109.054N\u00fd l\u00e1ntaka ...................................................................................................................................................15.031 26.012Yfirteknar skuldir vegna kaupa \u00e1 fj\u00e1rfestingareignum ..............................................................................1.238 949Afborganir ...................................................................................................................................................6.145) ( ( Ver\u00f0b\u00e6tur ..................................................................................................................................................4.883 5.260Vaxtaberandi skuldir 31. desember ...........................................................................................................144.768 129.761Uppl\u00fdsingar um mismun gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0s vir\u00f0ist fj\u00e1rskulda m\u00e1 finna \u00ed sk\u00fdringu 19 St\u00fdring fj\u00e1rhagslegrar \u00e1h\u00e6ttu.", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__39": { "value": "16.TekjuskatturVirkur tekjuskattur samst\u00e6\u00f0unnar \u00e1 \u00e1rinu var 21,2% ( 2024: (21,9%). Tekjuskattur \u00ed rekstrarreikningi greinist \u00feannig: 2025 2024Hagna\u00f0ur fyrir tekjuskatt .................................................................................................14.041 19.595Tekjuskattur samkv\u00e6mt gildandi skatthlutfalli .....................................20,0% 2.808) ( 21,0% ( \u00c1hrif af breyttu skatthlutfalli ..................................................................0,0% 0 1,0%) ( 196L\u00e6kkun (h\u00e6kkun) \u00e1 \u00f3eignf\u00e6r\u00f0ri skatteign ..........................................0,9% 128) ( 1,9% 381) ( Anna\u00f0 ....................................................................................................0,3% 43) ( 0,0% Virkur tekjuskattur .................................................................................21,2% 2.979) ( 21,9% 4.300) ( TekjuskattsskuldbindingTekjuskattsskuldbinding greinist \u00feannig: 2025 2024Tekjuskattsskuldbinding 1. jan\u00faar .............................................................................................................21.103 16.815Tekjuskattur \u00e1rsins ......................................................................................................................................2.979 4.300Kaup \u00e1 f\u00e9l\u00f6gum ..........................................................................................................................................0 4Skattur til grei\u00f0slu .......................................................................................................................................12) ( ( Tekjuskattsskuldbinding 31. desember .....................................................................................................24.070 21.103Tekjuskattsskuldbinding f\u00e9lagsins greinist \u00feannig \u00ed \u00e1rslok:2025 Eignir Skuldir Nett\u00f3Fj\u00e1rfestingareignir ............................................................................................................0 24.405 24.405Vi\u00f0skiptakr\u00f6fur .................................................................................................................45) ( 0 ( Yfirf\u00e6ranlegt skattalegt tap .............................................................................................1.950) ( 0 ( Ni\u00f0urf\u00e6rsla tekjuskattseignar .........................................................................................1.660 0 1.660Tekjuskattsskuldbinding 31. desember ...........................................................................335) ( 24.405 J\u00f6fnun ..............................................................................................................................335 335) ( Tekjuskattsskuldbinding 31. desember ...........................................................................0 24.070 24.0702024 Eignir Skuldir Nett\u00f3Fj\u00e1rfestingareignir ............................................................................................................0 21.823 21.823Vi\u00f0skiptakr\u00f6fur .................................................................................................................25) ( 0 ( Yfirf\u00e6ranlegt skattalegt tap .............................................................................................2.212) ( 0 ( Ni\u00f0urf\u00e6rsla tekjuskattseignar .........................................................................................1.517 0 1.517Tekjuskattsskuldbinding 31. desember ...........................................................................720) ( 21.823 J\u00f6fnun ..............................................................................................................................720 720) ( 0Tekjuskattsskuldbinding 31. desember ...........................................................................0 21.103 21.103Tekjuskattseign 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\u00fdtaframt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni. Tekjuskattseignin myndast a\u00f0 mestu af skattalegu tapi fyrri \u00e1ra sem myndast af t\u00edmamismun \u00e1vir\u00f0isbreytingu \u00ed \u00e1rsreikningi og skattalegum afskriftum fj\u00e1rfestingareigna samkv\u00e6mt skattal\u00f6gum. Tekjuskattseign a\u00f0 fj\u00e1rh\u00e6\u00f0 1.660 millj. kr. er ekki f\u00e6r\u00f0 til eignar vegna \u00f3vissu um n\u00fdtingu hennar.F\u00e9lagi\u00f0 mun ekki grei\u00f0a tekjuskatt \u00e1 \u00e1rinu 2026 vegna yfirf\u00e6ranlegs skattalegs taps. Yfirf\u00e6ranlegt skattalegt tap \u00ed \u00e1rslok 2025 nemur9.747 millj. kr. (2024: 11.063 millj. kr.). Yfirf\u00e6ranlegt skattalegt tap er n\u00fdtanlegt \u00e1 m\u00f3ti skattskyldum hagna\u00f0i n\u00e6stu 10 \u00e1ra sem h\u00e9rsegir:16.Tekjuskattur, frh.:Tekjuskattsskuldbinding, frh.: 2025 2024Skattalegt tap vegna 2015, n\u00fdtanlegt til 2025 .........................................................................................0 461Skattalegt tap vegna 2016, n\u00fdtanlegt til 2026 .........................................................................................1 1Skattalegt tap vegna 2018, n\u00fdtanlegt til 2028 .........................................................................................271 191Skattalegt tap vegna 2019, n\u00fdtanlegt til 2029 .........................................................................................906 906Skattalegt tap vegna 2020, n\u00fdtanlegt til 2030 .......................................................................................1.505 1.511Skattalegt tap vegna 2021, n\u00fdtanlegt til 2031 ..........................................................................................464 1.526Skattalegt tap vegna 2022, n\u00fdtanlegt til 2032 ........................................................................................2.154 2.842Skattalegt tap vegna 2023, n\u00fdtanlegt til 2033 ........................................................................................1.651 1.611Skattalegt tap vegna 2024, n\u00fdtanlegt til 2034 .......................................................................................2.080 2.013Skattalegt tap vegna 2025, n\u00fdtanlegt til 2025 ........................................................................................715 0Yfirf\u00e6ranlegt skattalegt tap alls .................................................................................................................9.747 11.062\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 eignf\u00e6rt skattalegt tap a\u00f0 fj\u00e1rh\u00e6\u00f0 1.970 millj. kr. muni n\u00fdtast \u00e1 m\u00f3ti skattalegum hagna\u00f0i n\u00e6stu \u00e1ra.", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__43": { "value": "18.Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2025 2024Vi\u00f0skiptaskuldir ...........................................................................................................................................1.248 1.242\u00d3greiddir \u00e1fallnir vextir ..............................................................................................................................410 349\u00d3greiddur vir\u00f0isaukaskattur ......................................................................................................................286 355\u00d3greitt kaupver\u00f0 fj\u00e1rfestingareignar .........................................................................................................76 82Fyrirframinnheimtar tekjur .........................................................................................................................155 141A\u00f0rar skammt\u00edmaskuldir ............................................................................................................................269 339Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir alls ......................................................................................2.444 2.508", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__42": { "value": "18.Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2025 2024Vi\u00f0skiptaskuldir ...........................................................................................................................................1.248 1.242\u00d3greiddir \u00e1fallnir vextir ..............................................................................................................................410 349\u00d3greiddur vir\u00f0isaukaskattur ......................................................................................................................286 355\u00d3greitt kaupver\u00f0 fj\u00e1rfestingareignar .........................................................................................................76 82Fyrirframinnheimtar tekjur .........................................................................................................................155 141A\u00f0rar skammt\u00edmaskuldir ............................................................................................................................269 339Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir alls ......................................................................................2.444 2.508", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__41": { "value": "18.Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldirVi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir greinast \u00feannig: 2025 2024Vi\u00f0skiptaskuldir ...........................................................................................................................................1.248 1.242\u00d3greiddir \u00e1fallnir vextir ..............................................................................................................................410 349\u00d3greiddur vir\u00f0isaukaskattur ......................................................................................................................286 355\u00d3greitt kaupver\u00f0 fj\u00e1rfestingareignar .........................................................................................................76 82Fyrirframinnheimtar tekjur .........................................................................................................................155 141A\u00f0rar skammt\u00edmaskuldir ............................................................................................................................269 339Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir alls ......................................................................................2.444 2.508", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__44": { "value": "19.St\u00fdring fj\u00e1rhagslegrar \u00e1h\u00e6ttuYfirlitEftirfarandi \u00e1h\u00e6tta fylgir fj\u00e1rm\u00e1lagerningum samst\u00e6\u00f0unnar auk rekstrar\u00e1h\u00e6ttu:\u2022 l\u00e1ns\u00e1h\u00e6tta\u2022 lausafj\u00e1r\u00e1h\u00e6tta\u2022 marka\u00f0s\u00e1h\u00e6ttaH\u00e9r eru veittar uppl\u00fdsingar um framangreinda \u00e1h\u00e6ttu, markmi\u00f0, stefnu og a\u00f0fer\u00f0ir samst\u00e6\u00f0unnar vi\u00f0 a\u00f0 meta og st\u00fdra \u00e1h\u00e6ttunni.Markmi\u00f0 samst\u00e6\u00f0unnar me\u00f0 \u00e1h\u00e6ttust\u00fdringu er a\u00f0 uppg\u00f6tva og greina \u00e1h\u00e6ttu sem h\u00fan b\u00fdr vi\u00f0, setja vi\u00f0mi\u00f0 um \u00e1h\u00e6ttut\u00f6ku oghafa eftirlit me\u00f0 henni. Stj\u00f3rn f\u00e9lagsins hefur sett \u00e1h\u00e6ttustefnu \u00ed \u00fev\u00ed skyni a\u00f0 tryggja j\u00e1kv\u00e6\u00f0a rekstrarafkomu og st\u00f6\u00f0uleika hj\u00e1f\u00e9laginu. \u00c1h\u00e6ttust\u00fdring og a\u00f0fer\u00f0ir eru yfirfarnar reglulega til a\u00f0 endurspegla breytingar \u00e1 marka\u00f0sa\u00f0st\u00e6\u00f0um og starfsemi samst\u00e6\u00f0unnar.Me\u00f0 \u00fej\u00e1lfun starfsmanna og starfsreglum stefnir samst\u00e6\u00f0an a\u00f0 \u00f6gu\u00f0u eftirliti \u00fear sem allir starfsmenn eru me\u00f0vita\u00f0ir um hlutverk sittog skyldur.", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__45": { "value": "L\u00e1ns\u00e1h\u00e6ttaL\u00e1ns\u00e1h\u00e6tta er h\u00e6ttan \u00e1 fj\u00e1rhagslegu tapi samst\u00e6\u00f0unnar ef vi\u00f0skiptama\u00f0ur e\u00f0a m\u00f3ta\u00f0ili \u00ed fj\u00e1rm\u00e1lagerningi getur ekki sta\u00f0i\u00f0 vi\u00f0umsamdar skuldbindingar s\u00ednar. Samst\u00e6\u00f0an hefur sett \u00fatl\u00e1nareglur \u00fear sem allir n\u00fdir vi\u00f0skiptamenn eru metnir \u00e1\u00f0ur en \u00feeim erveittur gjaldfrestur. Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6furL\u00e1ns\u00e1h\u00e6tta samst\u00e6\u00f0unnar r\u00e6\u00f0st einkum af fj\u00e1rhagsst\u00f6\u00f0u og starfsemi einstakra vi\u00f0skiptamanna. Um 22% (2024: 27%) afleigutekjum samst\u00e6\u00f0unnar eru vegna leigutekna fr\u00e1 fimm st\u00e6rstu leigut\u00f6kum hennar.L\u00e1ns\u00e1h\u00e6tta er l\u00e1gm\u00f6rku\u00f0 me\u00f0 \u00fev\u00ed a\u00f0 afla bankatrygginga fyrir nokkurra m\u00e1na\u00f0a leigu. F\u00e9lagi\u00f0 kannar fj\u00e1rhagsst\u00f6\u00f0u n\u00fdrravi\u00f0skiptavina \u00e1\u00f0ur en stofna\u00f0 er til vi\u00f0skipta. \u00datistandandi vi\u00f0skiptakr\u00f6fur eru yfirfarnar reglulega. Mesta m\u00f6gulega tapsamst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra.Flestir vi\u00f0skiptamenn samst\u00e6\u00f0unnar hafa \u00e1tt \u00ed \u00e1ral\u00f6ngum vi\u00f0skiptum vi\u00f0 hana og tapa\u00f0ar vi\u00f0skiptakr\u00f6fur hafa veri\u00f0 \u00f3verulegar \u00edhlutfalli af veltu. Vi\u00f0 st\u00fdringu l\u00e1ns\u00e1h\u00e6ttu vegna vi\u00f0skiptamanna er einkum horft til aldurs krafna og fj\u00e1rhagsst\u00f6\u00f0u einstakravi\u00f0skiptamanna.Samst\u00e6\u00f0an myndar ni\u00f0urf\u00e6rslu vegna \u00e1\u00e6tla\u00f0rar vir\u00f0isr\u00fdrnunar vi\u00f0skiptakrafna og annarra krafna. Ni\u00f0urf\u00e6rslan er \u00ed meginatri\u00f0ums\u00e9rst\u00f6k ni\u00f0urf\u00e6rsla vegna einstakra vi\u00f0skiptamanna og almenn ni\u00f0urf\u00e6rsla me\u00f0 tilliti til aldurs krafna, sem ekki hefur veri\u00f0 tengdeinst\u00f6kum vi\u00f0skiptam\u00f6nnum. Almenn ni\u00f0urf\u00e6rsla er \u00e1kve\u00f0in me\u00f0 tilliti til innheimtus\u00f6gu samb\u00e6rilegra krafna. \u00c1byrg\u00f0ir\u00dea\u00f0 er stefna m\u00f3\u00f0urf\u00e9lagsins a\u00f0 veita a\u00f0eins d\u00f3tturf\u00e9l\u00f6gum \u00e1byrg\u00f0ir. \u00cd tengslum vi\u00f0 tryggingafyrirkomulag samst\u00e6\u00f0unnar hafaeignir d\u00f3tturf\u00e9laga veri\u00f0 ve\u00f0settar til tryggingar skuldum m\u00f3\u00f0urf\u00e9lagsins a\u00f0 fj\u00e1rh\u00e6\u00f0 129.062 millj. kr. (2024: 129.062 millj. kr.).Jafnframt hafa d\u00f3tturf\u00e9l\u00f6gin gengist \u00ed \u00e1byrg\u00f0 fyrir skuldum m\u00f3\u00f0urf\u00e9lagsins a\u00f0 s\u00f6mu fj\u00e1rh\u00e6\u00f0.Mesta m\u00f6gulega tap samst\u00e6\u00f0unnar vegna fj\u00e1reigna er b\u00f3kf\u00e6rt ver\u00f0 \u00feeirra. B\u00f3kf\u00e6rt ver\u00f0Sk\u00fdr. 2025 2024Vi\u00f0skiptakr\u00f6fur og a\u00f0rar skammt\u00edmakr\u00f6fur ...................................................................10 2.146 2.353Bundi\u00f0 f\u00e9 .........................................................................................................................11 203 179Handb\u00e6rt f\u00e9 ....................................................................................................................12 964 2.1583.313 4.69019.St\u00fdring fj\u00e1rhagslegrar \u00e1h\u00e6ttu, frh.:L\u00e1ns\u00e1h\u00e6tta frh.:Vir\u00f0isr\u00fdrnunAldur langt\u00edma og skammt\u00edma krafna var eftirfarandi \u00ed \u00e1rslok:Nafnver\u00f0 Nafnver\u00f0kr\u00f6fu Ni\u00f0urf\u00e6rsla kr\u00f6fu Ni\u00f0urf\u00e6rsla2025 2025 2024 2024\u00d3gjaldfalli\u00f0 ............................................................................................1.837 88) ( 1.959 ( Gjaldfalli\u00f0 innan 30 daga .....................................................................258 14) ( 313 12) ( Gjaldfalli\u00f0 fyrir 31 - 120 d\u00f6gum ............................................................104 15) ( 162 16) ( Gjaldfalli\u00f0 fyrir meira en 120 d\u00f6gum ..................................................203 139) ( 78 49) ( 2.402 256) ( 2.512", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__46": { "value": "Lausafj\u00e1r\u00e1h\u00e6ttaLausafj\u00e1r\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 samst\u00e6\u00f0an geti ekki sta\u00f0i\u00f0 vi\u00f0 fj\u00e1rhagsskuldbindingar s\u00ednar eftir \u00fev\u00ed sem \u00fe\u00e6r gjaldfalla. Markmi\u00f0samst\u00e6\u00f0unnar er a\u00f0 st\u00fdra lausaf\u00e9 \u00feannig a\u00f0 tryggt s\u00e9 a\u00f0 h\u00fan hafi alltaf handb\u00e6rt laust f\u00e9 til a\u00f0 m\u00e6ta skuldbindingum s\u00ednum eftir\u00fev\u00ed sem \u00fe\u00e6r gjaldfalla og for\u00f0ast \u00feannig a\u00f0 ska\u00f0a or\u00f0spor samst\u00e6\u00f0unnar.Helsta lausafj\u00e1r\u00e1h\u00e6tta samst\u00e6\u00f0unnar er endurfj\u00e1rm\u00f6gnunar\u00e1h\u00e6tta. Stefna samst\u00e6\u00f0unnar er a\u00f0 hafa jafnan afborgunarferil \u00e1skuldum samst\u00e6\u00f0unnar til a\u00f0 l\u00e1gmarka lausafj\u00e1r\u00e1h\u00e6ttuna.Til a\u00f0 draga frekar \u00far endurfj\u00e1rm\u00f6gnunar\u00e1h\u00e6ttunni stefnir samst\u00e6\u00f0an a\u00f0 \u00fev\u00ed a\u00f0 hafa l\u00e1nt\u00f6kusafn sitt sem fj\u00f6lbreytilegast en vi\u00f0 \u00fea\u00f0skapast meiri sveigjanleiki \u00ed endurfj\u00e1rm\u00f6gnun. Samst\u00e6\u00f0an hefur gefi\u00f0 \u00fat skuldabr\u00e9f sem skr\u00e1\u00f0 eru \u00e1 A\u00f0almarka\u00f0 Nasdaq Iceland. \u00cd\u00e1rslok voru skuldabr\u00e9f \u00ed dreif\u00f0ri eigu fj\u00e1rfesta 88,2% (2024: 92,4%) af vaxtaberandi skuldum samst\u00e6\u00f0unnar og 11,8% (2024: 7,6%)skuldir vi\u00f0 l\u00e1nastofnanir.Samningsbundnar afborganir af fj\u00e1rskuldum, a\u00f0 me\u00f0t\u00f6ldum \u00e1\u00e6tlu\u00f0um vaxtagrei\u00f0slum, mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu og gildandi vaxtakj\u00f6r \u00ed\u00e1rslok greinast \u00feannig:2025 B\u00f3kf\u00e6rt Umsami\u00f0 Innan 1 - 2 2 - 5 Meira enver\u00f0 sj\u00f3\u00f0streymi 1 \u00e1rs \u00e1r \u00e1r 5 \u00e1rFj\u00e1rskuldir:Vaxtaberandi skuldir ........................ 143.552 176.327 16.088 19.621 45.417 95.201Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ......................... 2.444 2.444 2.444145.996 178.771 18.532 19.621 45.417 95.2012024 B\u00f3kf\u00e6rt Umsami\u00f0 Innan 1 - 2 2 - 5 Meira enver\u00f0 sj\u00f3\u00f0streymi 1 \u00e1rs \u00e1r \u00e1r 5 \u00e1rFj\u00e1rskuldir:Vaxtaberandi skuldir ........................ 128.840 162.389 9.937 14.455 48.470 89.527Vi\u00f0skiptaskuldir og a\u00f0rar skammt\u00edmaskuldir ......................... 2.508 2.508 2.508131.348 164.897 12.445 14.455 48.470 89.527", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__47-1": { "value": "Marka\u00f0s\u00e1h\u00e6ttaMarka\u00f0s\u00e1h\u00e6tta er h\u00e6ttan \u00e1 \u00fev\u00ed a\u00f0 breytingar \u00e1 marka\u00f0sver\u00f0i erlendra gjaldmi\u00f0la, marka\u00f0sv\u00f6xtum og gengi hlutabr\u00e9fa hafi \u00e1hrif \u00e1afkomu samst\u00e6\u00f0unnar e\u00f0a vir\u00f0i fj\u00e1rfestinga hennar \u00ed fj\u00e1rm\u00e1lagerningum. Markmi\u00f0 me\u00f0 st\u00fdringu marka\u00f0s\u00e1h\u00e6ttu er a\u00f0 st\u00fdra ogtakmarka \u00e1h\u00e6ttu vi\u00f0 skilgreind m\u00f6rk jafnframt \u00fev\u00ed sem \u00e1bati er h\u00e1marka\u00f0ur. 19.St\u00fdring fj\u00e1rhagslegrar \u00e1h\u00e6ttu, frh.:Marka\u00f0s\u00e1h\u00e6tta, frh.:Vaxtaberandi skuldir samst\u00e6\u00f0unnar eru b\u00e6\u00f0i me\u00f0 breytilegum og f\u00f6stum v\u00f6xtum. Vaxtaberandi fj\u00e1rm\u00e1lagerningar me\u00f0 breytilegumv\u00f6xtum greinast \u00feannig: B\u00f3kf\u00e6rt ver\u00f0Fj\u00e1rm\u00e1lagerningar me\u00f0 f\u00f6stum v\u00f6xtum 2025 2024Fj\u00e1rskuldir me\u00f0 f\u00f6stum v\u00f6xtum ver\u00f0trygg\u00f0ir ............................................................................................127.652) ( ( Fj\u00e1rskuldir me\u00f0 f\u00f6stum v\u00f6xtum \u00f3ver\u00f0trygg\u00f0ir .........................................................................................517) ( ( 128.169) ( ( Fj\u00e1rm\u00e1lagerningar me\u00f0 breytilegum v\u00f6xtumFj\u00e1reignir me\u00f0 breytilega vexti ..................................................................................................................1.167 2.337Fj\u00e1rskuldir me\u00f0 breytilega vexti .................................................................................................................16.599) ( ( 15.432) ( ( Breyting \u00e1 v\u00f6xtum \u00e1 uppgj\u00f6rsdegi um 100 punkta hef\u00f0i h\u00e6kka\u00f0 (l\u00e6kka\u00f0) afkomu um 154 millj. kr. (2024: 76 millj. kr.) fyrir tekjuskatt.\u00deessi greining byggir \u00e1 \u00fev\u00ed a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar. Greiningin er unnin me\u00f0 sama h\u00e6tti og \u00e1ri\u00f0 2024. Fj\u00e1rskuldirsamst\u00e6\u00f0unnar eru a\u00f0 \u00f6\u00f0ru leyti me\u00f0 ver\u00f0trygg\u00f0um f\u00f6stum v\u00f6xtum og eru ekki f\u00e6r\u00f0ar \u00e1 gangvir\u00f0i \u00ed gegnum rekstrarreikning.Ver\u00f0b\u00f3lgu\u00e1h\u00e6ttaVaxtaberandi skuldir a\u00f0 fj\u00e1rh\u00e6\u00f0 144.251 millj. kr. (2024: 128.641 millj. kr.) eru ver\u00f0trygg\u00f0ar mi\u00f0a\u00f0 vi\u00f0 v\u00edsit\u00f6lu neysluver\u00f0s. Aukning(minnkun) ver\u00f0b\u00f3lgu um eitt pr\u00f3sentustig \u00ed \u00e1rslok 2025 hef\u00f0i (l\u00e6kka\u00f0) h\u00e6kka\u00f0 afkomu f\u00e9lagsins um 1.443 millj. kr. (2024: 1.286 millj.kr.) fyrir tekjuskatt. Greiningin byggir \u00e1 \u00fev\u00ed a\u00f0 allar a\u00f0rar breytur haldist \u00f3breyttar.Samanbur\u00f0ur \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0iEftirfarandi tafla s\u00fdnir samanbur\u00f0 \u00e1 gangvir\u00f0i og b\u00f3kf\u00e6r\u00f0u ver\u00f0i fj\u00e1reigna og fj\u00e1rskulda \u00ed efnahagsreikningi. Ekki eru birtaruppl\u00fdsingar um gangvir\u00f0i ef \u00fea\u00f0 er jafnt b\u00f3kf\u00e6r\u00f0u vir\u00f0i.20252024B\u00f3kf\u00e6rt B\u00f3kf\u00e6rtver\u00f0 Gangvir\u00f0i ver\u00f0 Gangvir\u00f0iVaxtaberandi skuldir .............................................................................144.768 140.634 129.761 123.975Gangvir\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 \u00e1uppgj\u00f6rsdegi.Rekstrar\u00e1h\u00e6ttaRekstrar\u00e1h\u00e6tta er h\u00e6ttan \u00e1 beinu e\u00f0a \u00f3beinu tapi sem getur or\u00f0i\u00f0 vegna fj\u00f6lda \u00fe\u00e1tta \u00ed starfsemi samst\u00e6\u00f0unnar, vinnu starfsmannahennar, 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 ogalmennum vi\u00f0horfum 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\u00edrhennar jafnframt \u00fev\u00ed a\u00f0 starfsreglur takmarki ekki frumkv\u00e6\u00f0i og sk\u00f6punarg\u00e1fu starfsmanna. 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:DisclosureOfMarketRiskExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__49": { "value": "20.Tengdir a\u00f0ilarSkilgreining tengdra a\u00f0ilaHluthafar sem hafa veruleg \u00e1hrif \u00e1 starfsemi f\u00e9lagsins og d\u00f3tturf\u00e9l\u00f6g \u00feess, stj\u00f3rnarmenn, forstj\u00f3ri og framkv\u00e6mdastj\u00f3rar og n\u00e1nirfj\u00f6lskyldume\u00f0limir \u00feeirra, \u00e1samt f\u00e9l\u00f6gum sem \u00feeir r\u00e1\u00f0a yfir, teljast til tengdra a\u00f0ila. Vi\u00f0skipti vi\u00f0 stj\u00f3rn og stj\u00f3rnendurLaun, hlunnindi og m\u00f3tframlag \u00ed l\u00edfeyrissj\u00f3\u00f0 stj\u00f3rnar og stj\u00f3rnendur vegna starfa fyrir samst\u00e6\u00f0una og eignahlutir greinast \u00feannig:Laun og M\u00f3tframlag \u00c1rangurs- Eignahlutur Kaupr\u00e9ttur11Fyrir \u00e1ri\u00f0 2025 hlunnindi \u00ed l\u00edfeyrissj\u00f3\u00f0 tengd laun\u00ed \u00e1rsloka\u00f0 hlutumStj\u00f3rn\u00de\u00f3rarinn V. \u00de\u00f3rarinsson, stj\u00f3rnarforma\u00f0ur ...............11,6 1,3 761Kristinn Albertsson, stj\u00f3rnarma\u00f0ur ............................7,4 0,8 63El\u00edn \u00c1rnad\u00f3ttir, stj\u00f3rnarma\u00f0ur ...................................6,7 0,8 208Anna Krist\u00edn P\u00e1lsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ......................6,1 0,8 0Gu\u00f0mundur Ingi J\u00f3nsson, stj\u00f3rnarma\u00f0ur ................5,0 0,6 36.507Gu\u00f0mundur Kristj\u00e1n J\u00f3nsson, fv. Stj\u00f3rnarma\u00f0ur .....1,9 0,0 - Lykilstj\u00f3rnendurGu\u00f0ni A\u00f0alsteinsson, forstj\u00f3ri ....................................55,0 8,5 12,5 1.800Framkv\u00e6mdastj\u00f3rn ....................................................173,2 28,1 25,6 251 3.750266,9 40,9 38,1 37.790 5.550Fyrir \u00e1ri\u00f0 2024Stj\u00f3rn\u00de\u00f3rarinn V. \u00de\u00f3rarinsson, stj\u00f3rnarforma\u00f0ur ...............11,2 1,3 500Gu\u00f0mundur Kristj\u00e1n J\u00f3nsson, stj\u00f3rnarma\u00f0ur ..........7,5 1,0 0Kristinn Albertsson, stj\u00f3rnarma\u00f0ur ............................7,1 0,8 63El\u00edn \u00c1rnad\u00f3ttir, stj\u00f3rnarma\u00f0ur ...................................6,7 0,8 79Anna Krist\u00edn P\u00e1lsd\u00f3ttir, stj\u00f3rnarma\u00f0ur ......................5,2 0,7 0Gr\u00e9ta Mar\u00eda Gr\u00e9tarsd\u00f3ttir, fv. stj\u00f3rnarma\u00f0ur ............1,1 0,1 - Lykilstj\u00f3rnendurGu\u00f0ni A\u00f0alsteinsson, forstj\u00f3ri fr\u00e1 1. apr\u00edl ...................36,0 6,0 10,0 1.800Gu\u00f0j\u00f3n Au\u00f0unsson, forstj\u00f3ri til 31. mars ...................52,0 7,0 0,0 - Framkv\u00e6mdastj\u00f3rn ....................................................174,0 29,0 26,0 558 3.750300,8 46,7 36,0 1.200 5.5501Me\u00f0 eignahlutum a\u00f0 ofan eru taldir eignahlutir fj\u00e1rhagslega tengdra a\u00f0ila. Eignahlutir og kaupr\u00e9ttir \u00ed t\u00f6flunum eru settir fram \u00ed\u00fe\u00fasundum hluta fyrir \u00fe\u00e1 stj\u00f3rnarmenn og stj\u00f3rnendur sem tengdir voru f\u00e9laginu \u00ed \u00e1rslok.\u00d6nnur vi\u00f0skipti vi\u00f0 tengda a\u00f0ila er \u00f3verulegur \u00fe\u00e1ttur \u00ed starfsemi samst\u00e6\u00f0unnar. Ver\u00f0lagning \u00ed sl\u00edkum vi\u00f0skiptum er samb\u00e6rileg og \u00ed\u00f6\u00f0rum vi\u00f0skiptum hennar.", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__50": { "value": "21.D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g voru n\u00edu \u00ed lok \u00e1rsins og eru eftirtalin:EignarhluturA\u00f0setur31.12.202531.12.2024Reitir atvinnuh\u00fasn\u00e6\u00f0i ehf. ..............................................................................................\u00cdsland 100% 100%Reitir - \u00fer\u00f3un ehf. ...........................................................................................................\u00cdsland 100% 100%Nor\u00f0ursl\u00f3\u00f0 4 ehf. ...........................................................................................................\u00cdsland 100% 100%Reitir \u00fej\u00f3nusta ehf. ..........................................................................................................\u00cdsland100% 100%H176 Reykjav\u00edk ehf. ..........................................................................................................\u00cdsland 100%100%Kringlureitur ehf. .............................................................................................................\u00cdsland 100% 100%Reitir AH 1 ehf. .................................................................................................................\u00cdsland 100% 100%Reitir AH 2 ehf. ...............................................................................................................\u00cdsland 100% 100%Reitir AH 3 ehf. ...............................................................................................................\u00cdsland 100% -", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__51": { "value": "22.\u00de\u00f3knun til endursko\u00f0enda\u00de\u00f3knun til endursko\u00f0enda f\u00e9lagsins \u00e1 \u00e1rinu 2025 nam 13 millj. kr. (2024: 20 millj. kr.) \u00fear af 12 millj. kr. (2024: 13 millj.kr.) vegnaendursko\u00f0unar og k\u00f6nnunar og 1 millj. kr. (2024: 7 millj. kr.) vegna annarrar \u00fej\u00f3nustu.", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__52": { "value": "Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0irReikningsskilaa\u00f0fer\u00f0um sem er l\u00fdst h\u00e9r \u00e1 eftir hefur veri\u00f0 beitt me\u00f0 samr\u00e6mdum h\u00e6tti fyrir \u00f6ll t\u00edmabil 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\u00e9vi\u00f0eigandi fyrir notanda reikningsskilanna eru ekki birtar \u00ed sk\u00fdringum.a. Grundv\u00f6llur samst\u00e6\u00f0u(i) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfirfj\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\u00eda\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\u00f0laga\u00fe\u00e6r a\u00f0fer\u00f0um samst\u00e6\u00f0unnar.(ii) Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsVi\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 erufelld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins. b. Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengi vi\u00f0skiptadags. Peningalegareignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi uppgj\u00f6rsdags. A\u00f0rar eignir og skuldir sem eru \u00ed erlendri mynteru f\u00e6r\u00f0ar \u00e1 gengi \u00feess dags er gangvir\u00f0i var \u00e1kve\u00f0i\u00f0. Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00edrekstrarreikning.c. Fj\u00e1rfestingareignirFj\u00e1rfestingareignir eru fasteignir (l\u00f3\u00f0ir e\u00f0a h\u00faseignir) sem eru \u00ed eigu samst\u00e6\u00f0unnar til a\u00f0 afla leigutekna e\u00f0a til ver\u00f0m\u00e6taaukningare\u00f0a hvort tveggja. 23.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:c. Fj\u00e1rfestingareignir, frh.:\u00cd upphafi eru fj\u00e1rfestingareignir b\u00f3ka\u00f0ar \u00e1 kostna\u00f0arver\u00f0i sem er sett saman af kaupver\u00f0i og \u00f6llum beinum \u00fatgj\u00f6ldum sem stafa afundirb\u00faningi fasteignarinnar til fyrirhuga\u00f0ra nota, \u00fe.\u00e1.m. kostna\u00f0ur sem tilkominn er vegna kaupa \u00e1 fasteigninni. Kostna\u00f0ur, semfellur til \u00ed kj\u00f6lfar kaupa \u00e1 fj\u00e1rfestingareign, sem b\u00e6tir vi\u00f0, endurn\u00fdjar, e\u00f0a \u00fej\u00f3nustar fasteign, er a\u00f0eins eignf\u00e6r\u00f0ur ef hann uppfylliralmennar kr\u00f6fur um heimild til eignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00feegar til hans erstofna\u00f0. Samkv\u00e6mt \u00feessu er kostna\u00f0ur sem fellur til vegna vi\u00f0ger\u00f0a og vi\u00f0halds fasteigna ekki innifalinn \u00ed b\u00f3kf\u00e6r\u00f0u vir\u00f0ifj\u00e1rfestingareigna heldur er hann gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0. Hinsvegar er kostna\u00f0ur sem fellur til vi\u00f0verulegar endurb\u00e6tur \u00e1 fasteigninni, eignf\u00e6r\u00f0ur \u00e1 fj\u00e1rfestingareignina \u00e1 \u00feeim t\u00edma sem kostna\u00f0urinn fellur til, a\u00f0 \u00fev\u00ed gefnu a\u00f0 hannuppfylli kr\u00f6fur um heimild til eignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. \u00c1 sama t\u00edma er b\u00f3kf\u00e6rt vir\u00f0i \u00feess sem var endurn\u00fdja\u00f0afskrifa\u00f0. Ef erfitt reynist a\u00f0 meta hversu miki\u00f0 beri a\u00f0 afskrifa vegna endurn\u00fdjunar \u00e1 fj\u00e1rfestingareigninni, \u00fe\u00e1 ber f\u00e9laginu fyrst a\u00f0b\u00e6ta n\u00fdju fj\u00e1rfestingunni ofan \u00e1 ver\u00f0m\u00e6ti fj\u00e1rfestingareignarinnar og \u00ed framhaldi af \u00fev\u00ed a\u00f0 endurmeta gangvir\u00f0ifj\u00e1rfestingareignarinnar a\u00f0 teknu tilliti til vi\u00f0b\u00f3tarinnar, en \u00e1n \u00feess hlutar sem var endurn\u00fdja\u00f0ur. Eftir a\u00f0 kaup fj\u00e1rfestingareigna hafa veri\u00f0 b\u00f3kf\u00e6r\u00f0 \u00fe\u00e1 sty\u00f0st samst\u00e6\u00f0an vi\u00f0 vir\u00f0isl\u00edkan sem metur fj\u00e1rfestingareignir \u00e1 gangvir\u00f0i \u00e1reikningsskiladegi og eru breytingar \u00e1 gagnvir\u00f0i fj\u00e1rfestingareigna f\u00e6r\u00f0ar undir li\u00f0num matsbreyting fj\u00e1rfestingareigna \u00edrekstrarreikningi. Uppl\u00fdsingar um a\u00f0fer\u00f0ir og mikilv\u00e6gar forsendur sem samst\u00e6\u00f0an notar vi\u00f0 a\u00f0 \u00e1kvar\u00f0a gangvir\u00f0i fj\u00e1rfestingareignaer a\u00f0 finna \u00ed sk\u00fdringu 9. S\u00f6luhagna\u00f0ur (-tap) fj\u00e1rfestingareigna er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i og s\u00f6luver\u00f0i a\u00f0 teknu tilliti til s\u00f6lukostna\u00f0ar og er mismunurinnf\u00e6r\u00f0ur \u00ed rekstrarreikning undir li\u00f0num matsbreyting fj\u00e1rfestingareigna.d. Fj\u00e1rm\u00e1lagerningarTil 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\u00f0rarskammt\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\u00f0igegnum 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. Eftirupphaflega skr\u00e1ningu eru fj\u00e1rm\u00e1lagerningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti sem greinir h\u00e9r \u00e1 eftir.(i) Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6furL\u00e1n og kr\u00f6fur eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0analegum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00edupphafi 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 \u00e1afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. L\u00e1n og kr\u00f6fur samanstanda af handb\u00e6ru f\u00e9,bundnu f\u00e9 og vi\u00f0skiptakr\u00f6fum og \u00f6\u00f0rum skammt\u00edmakr\u00f6fum. (ii) Fj\u00e1rskuldirUpphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrar skr\u00e1ningar erufj\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\u00f0jafna 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.(iii) Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9 a\u00f0 fr\u00e1dregnumskatta\u00e1hrifum. \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. \u00deegar eigin hlutir eruseldir er eigi\u00f0 f\u00e9 h\u00e6kka\u00f0.e. Vir\u00f0isr\u00fdrnun fj\u00e1reigna\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\u00f0ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0, eftir upphaflega f\u00e6rslu fj\u00e1reignar, benda til \u00feessa\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.Hlutl\u00e6gar v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna geta t.d. veri\u00f0 vanskil e\u00f0a vanr\u00e6ksla skuldunautar, skuldbreyting \u00e1 kr\u00f6fumsamst\u00e6\u00f0unnar \u00e1 skilm\u00e1lum sem samst\u00e6\u00f0an undir \u00f6\u00f0rum kringumst\u00e6\u00f0um t\u00e6ki ekki til greina, v\u00edsbendingar um yfirvofandi gjald\u00ferotskuldunautar e\u00f0a \u00fatgefanda, \u00f3hagst\u00e6\u00f0ar breytingar \u00e1 grei\u00f0slugetu l\u00e1ntakenda e\u00f0a \u00fatgefenda innan samst\u00e6\u00f0unnar ogefnahagslegar a\u00f0st\u00e6\u00f0ur sem lei\u00f0a til vanskila.Samst\u00e6\u00f0an metur h\u00e6ttu \u00e1 vir\u00f0isr\u00fdrnun krafna b\u00e6\u00f0i \u00e1 grundvelli einstakra krafna og \u00e1 grundvelli flokkunar krafna me\u00f0 tilliti til\u00e1h\u00e6ttueinkenna. H\u00e6tta \u00e1 vir\u00f0isr\u00fdrnun allra verulegra krafna er metin s\u00e9rstaklega. \u00de\u00e6r kr\u00f6fur sem ekki hafa or\u00f0i\u00f0 fyrir vir\u00f0isr\u00fdrnuneru metnar sem heild og mat lagt \u00e1 hvort einhver vir\u00f0isr\u00fdrnun hafi or\u00f0i\u00f0. Vi\u00f0 mat \u00e1 kr\u00f6fum eru flokka\u00f0ar saman kr\u00f6fur sem hafa l\u00edk\u00e1h\u00e6ttueinkenni. \u00deegar lagt er mat \u00e1 vir\u00f0isr\u00fdrnun kr\u00f6fuflokka er stu\u00f0st vi\u00f0 s\u00f6guleg g\u00f6gn um l\u00edkur \u00e1 grei\u00f0slufalli, innheimtut\u00edma ogfj\u00e1rh\u00e6\u00f0 tapa\u00f0ra krafna, \u00e1samt mati stj\u00f3rnenda \u00e1 efnahagslegum forsendum og \u00fev\u00ed hvort a\u00f0 l\u00edkur \u00e1 t\u00f6pu\u00f0um kr\u00f6fum s\u00e9u meiri e\u00f0aminni en s\u00f6guleg g\u00f6gn bendi til. Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er reikna\u00f0ur mismunur \u00e1 millib\u00f3kf\u00e6r\u00f0s vir\u00f0is og n\u00favir\u00f0is \u00e1\u00e6tla\u00f0s fj\u00e1rstreymis afvaxta\u00f0 mi\u00f0a\u00f0 vi\u00f0 upprunalega virka vexti eignarinnar. \u00d6ll vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00edrekstrarreikning og ni\u00f0urf\u00e6rsla er f\u00e6r\u00f0 vegna l\u00e1na og krafna. Ef atbur\u00f0ur sem \u00e1tt hefur s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0 (t.d.endurgrei\u00f0sla skuldunautar) ver\u00f0ur til \u00feess a\u00f0 vir\u00f0isr\u00fdrnun l\u00e6kki \u00fe\u00e1 er l\u00e6kkunin \u00e1 vir\u00f0isr\u00fdrnun f\u00e6r\u00f0 \u00ed rekstrarreikning.f. SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0unni ber lagaleg e\u00f0a \u00e6tlu\u00f0 skylda til a\u00f0 gera upp skuldbindinguna, vegna li\u00f0inna atbur\u00f0a ogl\u00edklegt er a\u00f0 kostna\u00f0ur, sem h\u00e6gt er a\u00f0 meta me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti, lendi \u00e1 henni. Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a\u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi me\u00f0 v\u00f6xtum fyrir skatta sem s\u00fdna n\u00faverandi mat marka\u00f0sa\u00f0ila \u00e1 t\u00edmavir\u00f0i peninga og \u00e1h\u00e6ttuna semtengist skuldbindingunni.g. TekjurLeigutekjur af fasteignum eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 leigusamninga \u00e1 leigut\u00edmanum. Leiguhvatar sem samst\u00e6\u00f0anveitir eru f\u00e6r\u00f0ir l\u00ednulega sem \u00f3a\u00f0skiljanlegur hluti heildarleigutekna.h. Rekstrarkostna\u00f0ur fj\u00e1rfestingareignaRekstrarkostna\u00f0ur fj\u00e1rfestingareigna er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til og innifelur me\u00f0al annars fasteignagj\u00f6ld, v\u00e1tryggingar ogvi\u00f0hald.i. Hlunnindi starfsmannaSamst\u00e6\u00f0an grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. Samst\u00e6\u00f0an ber enga \u00e1byrg\u00f0 \u00e1skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa og launatengdra gjalda eftir \u00fev\u00ed sem \u00feau falla til.Gangvir\u00f0i kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn er meti\u00f0 \u00e1 samningsdegi og ver\u00f0ur gjaldf\u00e6rt me\u00f0al launa og launatengdra gjalda \u00e1\u00fev\u00ed t\u00edmabili sem starfsmennirnir \u00e1vinna s\u00e9r kaupr\u00e9tti. M\u00f3tf\u00e6rsla er f\u00e6r\u00f0 \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eiginfj\u00e1r. \u00c1rleg gjaldf\u00e6rsla er lei\u00f0r\u00e9ttme\u00f0 tilliti til fj\u00f6lda kaupr\u00e9tta sem v\u00e6nst er a\u00f0 \u00e1vinnast. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes-a\u00f0fer\u00f0inni. Vi\u00f0mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1 matsdegi, gengi \u00ed kaupr\u00e9ttarsamningum, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa, gildist\u00edmasamninganna, v\u00e6ntar ar\u00f0grei\u00f0slur og \u00e1h\u00e6ttulausa vexti.j. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur samanstanda af vaxtatekjum, \u00fe.m.t. af bankainnst\u00e6\u00f0um og kr\u00f6fum, og hreinum gengishagna\u00f0i af erlendumgjaldmi\u00f0lum. 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\u00f6ku og hreinu gengistapi af erlendum gjaldmi\u00f0lum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur\u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti.Hagna\u00f0i og tapi vegna gengisbreytinga erlendra gjaldmi\u00f0la er jafna\u00f0 saman.k. TekjuskatturTekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og tekjuskattsskuldbindingu. Tekjuskattur er f\u00e6r\u00f0ur \u00ed rekstrarreikning nema hannvar\u00f0i li\u00f0i sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00e1 a\u00f0ra heildarafkomu en \u00fe\u00e1 er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00feessa li\u00f0i. Tekjuskattur tilgrei\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\u00f0a vi\u00f0 n\u00fagildandiskatthlutfall \u00e1 uppgj\u00f6rsdegi.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundins mismunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignaog skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna fj\u00e1rfestinga \u00edd\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\u00f0beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Tekjuskattseignum og tekjuskattsskuldbindingum er jafna\u00f0 saman \u00feegar lagalegur r\u00e9tturer til \u00feess. \u00deetta \u00e1 vi\u00f0 um tekjuskatt sem lag\u00f0ur \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0muni grei\u00f0a skatta sameiginlega.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\u00fdtaframt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni.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 erreikna\u00f0ur sem hlutfall hagna\u00f0ar sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu, og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynnturhagna\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\u00e1narsk\u00fdringu 14 Hagna\u00f0ur \u00e1 hlut.m. Starfs\u00fe\u00e1ttayfirlitStarfsemi samst\u00e6\u00f0urnnar skiptist \u00ed fimm starfs\u00fe\u00e6tti sem er rekstur fasteigna \u00e1 mismunandi tegund fasteigna.", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__53": { "value": "a. Grundv\u00f6llur samst\u00e6\u00f0u(i) D\u00f3tturf\u00e9l\u00f6gD\u00f3tturf\u00e9l\u00f6g eru \u00feau f\u00e9l\u00f6g \u00fear sem samst\u00e6\u00f0an fer me\u00f0 yfirr\u00e1\u00f0. Yfirr\u00e1\u00f0 grundvallast af \u00fev\u00ed hvort fj\u00e1rfestir hefur \u00e1kv\u00f6r\u00f0unarvald yfirfj\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\u00eda\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\u00f0laga\u00fe\u00e6r a\u00f0fer\u00f0um samst\u00e6\u00f0unnar.(ii) Vi\u00f0skipti felld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsVi\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 erufelld \u00fat vi\u00f0 ger\u00f0 samst\u00e6\u00f0u\u00e1rsreikningsins.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__54": { "value": "b. Erlendir gjaldmi\u00f0larVi\u00f0skipti \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0 \u00ed starfr\u00e6kslugjaldmi\u00f0la einstakra samst\u00e6\u00f0uf\u00e9laga \u00e1 gengi vi\u00f0skiptadags. Peningalegareignir og skuldir \u00ed erlendum gjaldmi\u00f0lum eru f\u00e6r\u00f0ar mi\u00f0a\u00f0 vi\u00f0 gengi uppgj\u00f6rsdags. A\u00f0rar eignir og skuldir sem eru \u00ed erlendri mynteru f\u00e6r\u00f0ar \u00e1 gengi \u00feess dags er gangvir\u00f0i var \u00e1kve\u00f0i\u00f0. Gengismunur vegna vi\u00f0skipta \u00ed erlendum gjaldmi\u00f0lum er f\u00e6r\u00f0ur \u00edrekstrarreikning.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__55": { "value": "c. Fj\u00e1rfestingareignirFj\u00e1rfestingareignir eru fasteignir (l\u00f3\u00f0ir e\u00f0a h\u00faseignir) sem eru \u00ed eigu samst\u00e6\u00f0unnar til a\u00f0 afla leigutekna e\u00f0a til ver\u00f0m\u00e6taaukningare\u00f0a hvort tveggja. 23.Mikilv\u00e6gar reikningsskilaa\u00f0fer\u00f0ir, frh.:c. Fj\u00e1rfestingareignir, frh.:\u00cd upphafi eru fj\u00e1rfestingareignir b\u00f3ka\u00f0ar \u00e1 kostna\u00f0arver\u00f0i sem er sett saman af kaupver\u00f0i og \u00f6llum beinum \u00fatgj\u00f6ldum sem stafa afundirb\u00faningi fasteignarinnar til fyrirhuga\u00f0ra nota, \u00fe.\u00e1.m. kostna\u00f0ur sem tilkominn er vegna kaupa \u00e1 fasteigninni. Kostna\u00f0ur, semfellur til \u00ed kj\u00f6lfar kaupa \u00e1 fj\u00e1rfestingareign, sem b\u00e6tir vi\u00f0, endurn\u00fdjar, e\u00f0a \u00fej\u00f3nustar fasteign, er a\u00f0eins eignf\u00e6r\u00f0ur ef hann uppfylliralmennar kr\u00f6fur um heimild til eignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. Allur annar kostna\u00f0ur er gjaldf\u00e6r\u00f0ur \u00feegar til hans erstofna\u00f0. Samkv\u00e6mt \u00feessu er kostna\u00f0ur sem fellur til vegna vi\u00f0ger\u00f0a og vi\u00f0halds fasteigna ekki innifalinn \u00ed b\u00f3kf\u00e6r\u00f0u vir\u00f0ifj\u00e1rfestingareigna heldur er hann gjaldf\u00e6r\u00f0ur \u00ed rekstrarreikningi \u00feegar til hans er stofna\u00f0. Hinsvegar er kostna\u00f0ur sem fellur til vi\u00f0verulegar endurb\u00e6tur \u00e1 fasteigninni, eignf\u00e6r\u00f0ur \u00e1 fj\u00e1rfestingareignina \u00e1 \u00feeim t\u00edma sem kostna\u00f0urinn fellur til, a\u00f0 \u00fev\u00ed gefnu a\u00f0 hannuppfylli kr\u00f6fur um heimild til eignf\u00e6rslu samkv\u00e6mt reikningsskilareglum. \u00c1 sama t\u00edma er b\u00f3kf\u00e6rt vir\u00f0i \u00feess sem var endurn\u00fdja\u00f0afskrifa\u00f0. Ef erfitt reynist a\u00f0 meta hversu miki\u00f0 beri a\u00f0 afskrifa vegna endurn\u00fdjunar \u00e1 fj\u00e1rfestingareigninni, \u00fe\u00e1 ber f\u00e9laginu fyrst a\u00f0b\u00e6ta n\u00fdju fj\u00e1rfestingunni ofan \u00e1 ver\u00f0m\u00e6ti fj\u00e1rfestingareignarinnar og \u00ed framhaldi af \u00fev\u00ed a\u00f0 endurmeta gangvir\u00f0ifj\u00e1rfestingareignarinnar a\u00f0 teknu tilliti til vi\u00f0b\u00f3tarinnar, en \u00e1n \u00feess hlutar sem var endurn\u00fdja\u00f0ur. Eftir a\u00f0 kaup fj\u00e1rfestingareigna hafa veri\u00f0 b\u00f3kf\u00e6r\u00f0 \u00fe\u00e1 sty\u00f0st samst\u00e6\u00f0an vi\u00f0 vir\u00f0isl\u00edkan sem metur fj\u00e1rfestingareignir \u00e1 gangvir\u00f0i \u00e1reikningsskiladegi og eru breytingar \u00e1 gagnvir\u00f0i fj\u00e1rfestingareigna f\u00e6r\u00f0ar undir li\u00f0num matsbreyting fj\u00e1rfestingareigna \u00edrekstrarreikningi. Uppl\u00fdsingar um a\u00f0fer\u00f0ir og mikilv\u00e6gar forsendur sem samst\u00e6\u00f0an notar vi\u00f0 a\u00f0 \u00e1kvar\u00f0a gangvir\u00f0i fj\u00e1rfestingareignaer a\u00f0 finna \u00ed sk\u00fdringu 9. S\u00f6luhagna\u00f0ur (-tap) fj\u00e1rfestingareigna er mismunur \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i og s\u00f6luver\u00f0i a\u00f0 teknu tilliti til s\u00f6lukostna\u00f0ar og er mismunurinnf\u00e6r\u00f0ur \u00ed rekstrarreikning undir li\u00f0num matsbreyting fj\u00e1rfestingareigna.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__56": { "value": "d. Fj\u00e1rm\u00e1lagerningarTil 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\u00f0rarskammt\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\u00f0igegnum 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. Eftirupphaflega skr\u00e1ningu eru fj\u00e1rm\u00e1lagerningar f\u00e6r\u00f0ir me\u00f0 \u00feeim h\u00e6tti sem greinir h\u00e9r \u00e1 eftir.(i) Vi\u00f0skiptakr\u00f6fur og a\u00f0rar kr\u00f6furL\u00e1n og kr\u00f6fur eru fj\u00e1reignir me\u00f0 f\u00f6stum e\u00f0a \u00e1kvar\u00f0analegum grei\u00f0slum sem ekki eru skr\u00e1\u00f0ar \u00e1 virkum marka\u00f0i. Sl\u00edkar eignir eru \u00edupphafi 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 \u00e1afskrifu\u00f0u kostna\u00f0arver\u00f0i mi\u00f0a\u00f0 vi\u00f0 virka vexti a\u00f0 fr\u00e1dreginni vir\u00f0isr\u00fdrnun \u00feegar vi\u00f0 \u00e1. L\u00e1n og kr\u00f6fur samanstanda af handb\u00e6ru f\u00e9,bundnu f\u00e9 og vi\u00f0skiptakr\u00f6fum og \u00f6\u00f0rum skammt\u00edmakr\u00f6fum. (ii) Fj\u00e1rskuldirUpphaflega eru fj\u00e1rskuldir skr\u00e1\u00f0ar \u00e1 gangvir\u00f0i a\u00f0 vi\u00f0b\u00e6ttum beinum vi\u00f0skiptakostna\u00f0i. \u00cd kj\u00f6lfar upphaflegrar skr\u00e1ningar erufj\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\u00f0jafna 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.(iii) Hlutaf\u00e9Hlutaf\u00e9 er flokka\u00f0 sem eigi\u00f0 f\u00e9. Beinn kostna\u00f0ur vegna \u00fatg\u00e1fu hlutafj\u00e1r er f\u00e6r\u00f0ur til l\u00e6kkunar \u00e1 eigin f\u00e9 a\u00f0 fr\u00e1dregnumskatta\u00e1hrifum. \u00deegar samst\u00e6\u00f0an kaupir eigin hluti er kaupver\u00f0i\u00f0, a\u00f0 me\u00f0t\u00f6ldum beinum kostna\u00f0i, f\u00e6rt til l\u00e6kkunar \u00e1 eigin f\u00e9. \u00deegar eigin hlutir eruseldir er eigi\u00f0 f\u00e9 h\u00e6kka\u00f0.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__58": { "value": "e. Vir\u00f0isr\u00fdrnun fj\u00e1reigna\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\u00f0ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0, eftir upphaflega f\u00e6rslu fj\u00e1reignar, benda til \u00feessa\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.Hlutl\u00e6gar v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna geta t.d. veri\u00f0 vanskil e\u00f0a vanr\u00e6ksla skuldunautar, skuldbreyting \u00e1 kr\u00f6fumsamst\u00e6\u00f0unnar \u00e1 skilm\u00e1lum sem samst\u00e6\u00f0an undir \u00f6\u00f0rum kringumst\u00e6\u00f0um t\u00e6ki ekki til greina, v\u00edsbendingar um yfirvofandi gjald\u00ferotskuldunautar e\u00f0a \u00fatgefanda, \u00f3hagst\u00e6\u00f0ar breytingar \u00e1 grei\u00f0slugetu l\u00e1ntakenda e\u00f0a \u00fatgefenda innan samst\u00e6\u00f0unnar ogefnahagslegar a\u00f0st\u00e6\u00f0ur sem lei\u00f0a til vanskila.Samst\u00e6\u00f0an metur h\u00e6ttu \u00e1 vir\u00f0isr\u00fdrnun krafna b\u00e6\u00f0i \u00e1 grundvelli einstakra krafna og \u00e1 grundvelli flokkunar krafna me\u00f0 tilliti til\u00e1h\u00e6ttueinkenna. H\u00e6tta \u00e1 vir\u00f0isr\u00fdrnun allra verulegra krafna er metin s\u00e9rstaklega. \u00de\u00e6r kr\u00f6fur sem ekki hafa or\u00f0i\u00f0 fyrir vir\u00f0isr\u00fdrnuneru metnar sem heild og mat lagt \u00e1 hvort einhver vir\u00f0isr\u00fdrnun hafi or\u00f0i\u00f0. Vi\u00f0 mat \u00e1 kr\u00f6fum eru flokka\u00f0ar saman kr\u00f6fur sem hafa l\u00edk\u00e1h\u00e6ttueinkenni. \u00deegar lagt er mat \u00e1 vir\u00f0isr\u00fdrnun kr\u00f6fuflokka er stu\u00f0st vi\u00f0 s\u00f6guleg g\u00f6gn um l\u00edkur \u00e1 grei\u00f0slufalli, innheimtut\u00edma ogfj\u00e1rh\u00e6\u00f0 tapa\u00f0ra krafna, \u00e1samt mati stj\u00f3rnenda \u00e1 efnahagslegum forsendum og \u00fev\u00ed hvort a\u00f0 l\u00edkur \u00e1 t\u00f6pu\u00f0um kr\u00f6fum s\u00e9u meiri e\u00f0aminni en s\u00f6guleg g\u00f6gn bendi til. Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er reikna\u00f0ur mismunur \u00e1 millib\u00f3kf\u00e6r\u00f0s vir\u00f0is og n\u00favir\u00f0is \u00e1\u00e6tla\u00f0s fj\u00e1rstreymis afvaxta\u00f0 mi\u00f0a\u00f0 vi\u00f0 upprunalega virka vexti eignarinnar. \u00d6ll vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00edrekstrarreikning og ni\u00f0urf\u00e6rsla er f\u00e6r\u00f0 vegna l\u00e1na og krafna. Ef atbur\u00f0ur sem \u00e1tt hefur s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0 (t.d.endurgrei\u00f0sla skuldunautar) ver\u00f0ur til \u00feess a\u00f0 vir\u00f0isr\u00fdrnun l\u00e6kki \u00fe\u00e1 er l\u00e6kkunin \u00e1 vir\u00f0isr\u00fdrnun f\u00e6r\u00f0 \u00ed rekstrarreikning.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__57": { "value": "e. Vir\u00f0isr\u00fdrnun fj\u00e1reigna\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\u00f0ef hlutl\u00e6gar v\u00edsbendingar eru um a\u00f0 einn e\u00f0a fleiri atbur\u00f0ir sem \u00e1tt hafa s\u00e9r sta\u00f0, eftir upphaflega f\u00e6rslu fj\u00e1reignar, benda til \u00feessa\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.Hlutl\u00e6gar v\u00edsbendingar um vir\u00f0isr\u00fdrnun fj\u00e1reigna geta t.d. veri\u00f0 vanskil e\u00f0a vanr\u00e6ksla skuldunautar, skuldbreyting \u00e1 kr\u00f6fumsamst\u00e6\u00f0unnar \u00e1 skilm\u00e1lum sem samst\u00e6\u00f0an undir \u00f6\u00f0rum kringumst\u00e6\u00f0um t\u00e6ki ekki til greina, v\u00edsbendingar um yfirvofandi gjald\u00ferotskuldunautar e\u00f0a \u00fatgefanda, \u00f3hagst\u00e6\u00f0ar breytingar \u00e1 grei\u00f0slugetu l\u00e1ntakenda e\u00f0a \u00fatgefenda innan samst\u00e6\u00f0unnar ogefnahagslegar a\u00f0st\u00e6\u00f0ur sem lei\u00f0a til vanskila.Samst\u00e6\u00f0an metur h\u00e6ttu \u00e1 vir\u00f0isr\u00fdrnun krafna b\u00e6\u00f0i \u00e1 grundvelli einstakra krafna og \u00e1 grundvelli flokkunar krafna me\u00f0 tilliti til\u00e1h\u00e6ttueinkenna. H\u00e6tta \u00e1 vir\u00f0isr\u00fdrnun allra verulegra krafna er metin s\u00e9rstaklega. \u00de\u00e6r kr\u00f6fur sem ekki hafa or\u00f0i\u00f0 fyrir vir\u00f0isr\u00fdrnuneru metnar sem heild og mat lagt \u00e1 hvort einhver vir\u00f0isr\u00fdrnun hafi or\u00f0i\u00f0. Vi\u00f0 mat \u00e1 kr\u00f6fum eru flokka\u00f0ar saman kr\u00f6fur sem hafa l\u00edk\u00e1h\u00e6ttueinkenni. \u00deegar lagt er mat \u00e1 vir\u00f0isr\u00fdrnun kr\u00f6fuflokka er stu\u00f0st vi\u00f0 s\u00f6guleg g\u00f6gn um l\u00edkur \u00e1 grei\u00f0slufalli, innheimtut\u00edma ogfj\u00e1rh\u00e6\u00f0 tapa\u00f0ra krafna, \u00e1samt mati stj\u00f3rnenda \u00e1 efnahagslegum forsendum og \u00fev\u00ed hvort a\u00f0 l\u00edkur \u00e1 t\u00f6pu\u00f0um kr\u00f6fum s\u00e9u meiri e\u00f0aminni en s\u00f6guleg g\u00f6gn bendi til. Vir\u00f0isr\u00fdrnun fj\u00e1reigna sem metnar eru \u00e1 afskrifu\u00f0u kostna\u00f0arver\u00f0i er reikna\u00f0ur mismunur \u00e1 millib\u00f3kf\u00e6r\u00f0s vir\u00f0is og n\u00favir\u00f0is \u00e1\u00e6tla\u00f0s fj\u00e1rstreymis afvaxta\u00f0 mi\u00f0a\u00f0 vi\u00f0 upprunalega virka vexti eignarinnar. \u00d6ll vir\u00f0isr\u00fdrnun er f\u00e6r\u00f0 \u00edrekstrarreikning og ni\u00f0urf\u00e6rsla er f\u00e6r\u00f0 vegna l\u00e1na og krafna. Ef atbur\u00f0ur sem \u00e1tt hefur s\u00e9r sta\u00f0 eftir a\u00f0 vir\u00f0isr\u00fdrnun var f\u00e6r\u00f0 (t.d.endurgrei\u00f0sla skuldunautar) ver\u00f0ur til \u00feess a\u00f0 vir\u00f0isr\u00fdrnun l\u00e6kki \u00fe\u00e1 er l\u00e6kkunin \u00e1 vir\u00f0isr\u00fdrnun f\u00e6r\u00f0 \u00ed rekstrarreikning.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__59": { "value": "f. SkuldbindingarSkuldbinding er f\u00e6r\u00f0 \u00feegar samst\u00e6\u00f0unni ber lagaleg e\u00f0a \u00e6tlu\u00f0 skylda til a\u00f0 gera upp skuldbindinguna, vegna li\u00f0inna atbur\u00f0a ogl\u00edklegt er a\u00f0 kostna\u00f0ur, sem h\u00e6gt er a\u00f0 meta me\u00f0 \u00e1rei\u00f0anlegum h\u00e6tti, lendi \u00e1 henni. Skuldbindingar eru metnar me\u00f0 \u00fev\u00ed a\u00f0 n\u00favir\u00f0a\u00e1\u00e6tla\u00f0 framt\u00ed\u00f0arsj\u00f3\u00f0streymi me\u00f0 v\u00f6xtum fyrir skatta sem s\u00fdna n\u00faverandi mat marka\u00f0sa\u00f0ila \u00e1 t\u00edmavir\u00f0i peninga og \u00e1h\u00e6ttuna semtengist skuldbindingunni.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__60": { "value": "g. TekjurLeigutekjur af fasteignum eru f\u00e6r\u00f0ar \u00ed rekstrarreikning \u00ed samr\u00e6mi vi\u00f0 leigusamninga \u00e1 leigut\u00edmanum. Leiguhvatar sem samst\u00e6\u00f0anveitir eru f\u00e6r\u00f0ir l\u00ednulega sem \u00f3a\u00f0skiljanlegur hluti heildarleigutekna.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__61": { "value": "h. Rekstrarkostna\u00f0ur fj\u00e1rfestingareignaRekstrarkostna\u00f0ur fj\u00e1rfestingareigna er gjaldf\u00e6r\u00f0ur \u00feegar hann fellur til og innifelur me\u00f0al annars fasteignagj\u00f6ld, v\u00e1tryggingar ogvi\u00f0hald.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__62": { "value": "i. Hlunnindi starfsmannaSamst\u00e6\u00f0an grei\u00f0ir i\u00f0gj\u00f6ld vegna starfsmanna sinna til sj\u00e1lfst\u00e6\u00f0ra i\u00f0gjaldatengdra l\u00edfeyrissj\u00f3\u00f0a. Samst\u00e6\u00f0an ber enga \u00e1byrg\u00f0 \u00e1skuldbindingum sj\u00f3\u00f0anna. I\u00f0gj\u00f6ldin eru gjaldf\u00e6r\u00f0 \u00ed rekstrarreikningi me\u00f0al launa og launatengdra gjalda eftir \u00fev\u00ed sem \u00feau falla til.Gangvir\u00f0i kaupr\u00e9ttarsamninga vi\u00f0 starfsmenn er meti\u00f0 \u00e1 samningsdegi og ver\u00f0ur gjaldf\u00e6rt me\u00f0al launa og launatengdra gjalda \u00e1\u00fev\u00ed t\u00edmabili sem starfsmennirnir \u00e1vinna s\u00e9r kaupr\u00e9tti. M\u00f3tf\u00e6rsla er f\u00e6r\u00f0 \u00e1 s\u00e9rstakan li\u00f0 me\u00f0al eiginfj\u00e1r. \u00c1rleg gjaldf\u00e6rsla er lei\u00f0r\u00e9ttme\u00f0 tilliti til fj\u00f6lda kaupr\u00e9tta sem v\u00e6nst er a\u00f0 \u00e1vinnast. Gangvir\u00f0i kaupr\u00e9ttarsamninga er meti\u00f0 me\u00f0 Black-Scholes-a\u00f0fer\u00f0inni. Vi\u00f0mati\u00f0 eru nota\u00f0ar forsendur um gengi hlutabr\u00e9fa \u00e1 matsdegi, gengi \u00ed kaupr\u00e9ttarsamningum, v\u00e6nt fl\u00f6kt \u00e1 gengi hlutabr\u00e9fa, gildist\u00edmasamninganna, v\u00e6ntar ar\u00f0grei\u00f0slur og \u00e1h\u00e6ttulausa vexti.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__63": { "value": "j. Fj\u00e1rmunatekjur og fj\u00e1rmagnsgj\u00f6ldFj\u00e1rmunatekjur samanstanda af vaxtatekjum, \u00fe.m.t. af bankainnst\u00e6\u00f0um og kr\u00f6fum, og hreinum gengishagna\u00f0i af erlendumgjaldmi\u00f0lum. 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\u00f6ku og hreinu gengistapi af erlendum gjaldmi\u00f0lum. L\u00e1nt\u00f6kukostna\u00f0ur er f\u00e6r\u00f0ur\u00ed rekstrarreikning mi\u00f0a\u00f0 vi\u00f0 virka vexti.Hagna\u00f0i og tapi vegna gengisbreytinga erlendra gjaldmi\u00f0la er jafna\u00f0 saman.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinanceIncomeAndCostsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__64": { "value": "k. TekjuskatturTekjuskattur samanstendur af tekjuskatti til grei\u00f0slu og tekjuskattsskuldbindingu. Tekjuskattur er f\u00e6r\u00f0ur \u00ed rekstrarreikning nema hannvar\u00f0i li\u00f0i sem eru f\u00e6r\u00f0ir beint \u00e1 eigi\u00f0 f\u00e9 e\u00f0a \u00e1 a\u00f0ra heildarafkomu en \u00fe\u00e1 er tekjuskatturinn f\u00e6r\u00f0ur \u00e1 \u00feessa li\u00f0i. Tekjuskattur tilgrei\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\u00f0a vi\u00f0 n\u00fagildandiskatthlutfall \u00e1 uppgj\u00f6rsdegi.Fresta\u00f0ur tekjuskattur er f\u00e6r\u00f0ur me\u00f0 notkun efnahagsreikningsa\u00f0fer\u00f0arinnar vegna t\u00edmabundins mismunar \u00e1 b\u00f3kf\u00e6r\u00f0u ver\u00f0i eignaog skulda \u00ed \u00e1rsreikningnum annars vegar og skattver\u00f0i \u00feeirra hins vegar. Fresta\u00f0ur tekjuskattur er ekki f\u00e6r\u00f0ur vegna fj\u00e1rfestinga \u00edd\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\u00f0beita gildandi skatthlutfalli \u00e1 uppgj\u00f6rsdegi. Tekjuskattseignum og tekjuskattsskuldbindingum er jafna\u00f0 saman \u00feegar lagalegur r\u00e9tturer til \u00feess. \u00deetta \u00e1 vi\u00f0 um tekjuskatt sem lag\u00f0ur \u00e1 sama fyrirt\u00e6ki e\u00f0a mismunandi fyrirt\u00e6ki sem eru samsk\u00f6ttu\u00f0 og gert er r\u00e1\u00f0 fyrir a\u00f0muni grei\u00f0a skatta sameiginlega.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\u00fdtaframt\u00ed\u00f0arhagna\u00f0 \u00e1 m\u00f3ti eigninni.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__65": { "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 erreikna\u00f0ur sem hlutfall hagna\u00f0ar sem r\u00e1\u00f0stafa\u00f0 er til hluthafa \u00ed m\u00f3\u00f0urf\u00e9laginu, og vegins me\u00f0alfj\u00f6lda virkra hluta \u00e1 \u00e1rinu. \u00deynnturhagna\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\u00e1narsk\u00fdringu 14 Hagna\u00f0ur \u00e1 hlut.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__66": { "value": "m. Starfs\u00fe\u00e1ttayfirlitStarfsemi samst\u00e6\u00f0urnnar skiptist \u00ed fimm starfs\u00fe\u00e6tti sem er rekstur fasteigna \u00e1 mismunandi tegund fasteigna.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "f0__s9__6__67": { "value": "24.N\u00fdir IFRS reikningsskilasta\u00f0lar e\u00f0a breytingar \u00e1 \u00feeimSamst\u00e6\u00f0an hefur innleitt al\u00fej\u00f3\u00f0lega reikningsskilasta\u00f0la eins og \u00feeir eru sam\u00feykktir af Evr\u00f3pusambandinu, breytingar \u00e1 \u00feeim ogn\u00fdjar t\u00falkanir sem gilda fyrir reikningsskilat\u00edmabil sem h\u00f3fust 1. jan\u00faar 2025 e\u00f0a s\u00ed\u00f0ar. Eftirfarandi endurb\u00e6tur t\u00f3ku gildi 1. jan\u00faar2025:Sta\u00f0allL\u00fdsing- IAS 21 \u00c1hrif gengisbreytinga erlendra gjaldmi\u00f0la Lei\u00f0beiningar var\u00f0andi mat \u00e1 skiptanleigka gjaldmi\u00f0la ogskiptigengi\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 innlei\u00f0ing ofangreindra endurb\u00f3ta \u00e1 st\u00f6\u00f0lum hafi ekki haft veruleg \u00e1hrif \u00e1 samst\u00e6\u00f0u\u00e1rsreikninginn.Samst\u00e6\u00f0an hefur ekki innleitt eftirfarandi n\u00fdja e\u00f0a endurb\u00e6tta sta\u00f0la sem hafa veri\u00f0 gefnir \u00fat en ekki teki\u00f0 gildi fyrir reiknings\u00e1ri\u00f02025:Sta\u00f0allGildistaka:- IFRS 18 Framsetning og sk\u00fdringar \u00ed reikningsskilum 1. jan\u00faar 2027- IFRS 19 D\u00f3tturf\u00e9l\u00f6g \u00e1n almanna\u00e1byrg\u00f0ar: Sk\u00fdringar1. jan\u00faar 2027\u00dea\u00f0 er mat stj\u00f3rnenda a\u00f0 innlei\u00f0ing \u00e1 IFRS 18 muni hafa \u00e1hrif \u00e1 framsetningu uppl\u00fdsinga \u00ed reikningsskilunum \u00e1n \u00feess a\u00f0 hafa \u00e1hrif \u00e1reikningshaldslegt mat. Unni\u00f0 er a\u00f0 undirb\u00faningi innlei\u00f0ingar sta\u00f0alsins en endanleg \u00e1hrif liggja ekki fyrir. Evr\u00f3pusambandi\u00f0 hefurekki sta\u00f0fest innlei\u00f0ingu \u00e1 IFRS 18 og IFRS 19 a\u00f0 svo st\u00f6ddu, en b\u00faist er vi\u00f0 sta\u00f0festingu \u00e1 IFRS 18 \u00e1 fyrsta \u00e1rsfj\u00f3r\u00f0ungi \u00e1rsins 2026.\u00de\u00e1 er \u00fea\u00f0 jafnframt mat stj\u00f3rnenda a\u00f0 innlei\u00f0ing annarra sta\u00f0la e\u00f0a endurb\u00f3ta \u00e1 st\u00f6\u00f0lum \u00ed \u00fatg\u00e1fu sem ekki hafa teki\u00f0 gildi munihafa engin e\u00f0a \u00f3veruleg \u00e1hrif \u00e1 reikningsskilin.", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory", "language": "is", "entity": "scheme:967600GFEYNJK2W4G048", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }