____________________________________________________________________________________________
22. Tekjuskattu
Tekjuskattur í rekstrarreikningi greinist þannig: 2022 2021
135.934)( 105.477)(
Virkur tekjuskattur greinist þannig:
2022 2021
24.434.255 1.599.913
20,0% 4.886.851)( 20,0% 319.983)(
0,2%) ( 59.583 2,6%) ( 41.000
18,3%) ( 4.463.064 0,0% 0
0,5%) ( 117.500 12,1%) ( 193.220
0,7%) ( 162.411 0,0% 0
0,1% 15.771)( 1,2% 18.742)(
0,1% 21.614)( 0,0% 0
0,0% 3.024)( 0,1% 1.242)(
0,0% 11.232)( 0,0%) ( 270
0,6% 135.934)( 6,6% 105.477)(
Tekjuskattsskuldbinding greinist þannig:
2022 2021
99.002)( 4.797
0 2.087
135.934)( 105.477)(
142.689 3.191
9.154)( 3.600)(
101.401)( 99.002)(
(Tekjuskattsskuldbinding) -eign greinist þannig í árslok:
Eignir Skuldir Nettó
2022
0 354.000)( 354.000)(
0 103.036)( 103.036)(
0 27.182)( 27.182)(
0 94.841)( 94.841)(
2.217 0 2.217
464.762 0 464.762
32.293 0 32.293
21.614)( 0 21.614)(
477.658 579.059)( 101.401)(
468.729)( 468.729 0
8.929 110.330)( 101.401)(
Tekjuskattseign greinist þannig í árslok:
Eignir Skuldir Nettó
2021
0 307.322)( 307.322)(
0 132.297)( 132.297)(
0 15.457)( 15.457)(
0 74.182)( 74.182)(
3.650 0 3.650
417.549 0 417.549
9.057 0 9.057
430.256 529.258)( 99.002)(
421.245)( 421.245 0
9.011 108.013)( 99.002)(
Þýðingarmunur .................................................................................................................
Tekjuskattsskuldbinding 31. desember .............................................................................
Skýringar, frh.:
Virkur tekjuskattur ...........................................................
Áhrif af sölu á eignarhlut í Tempo ...................................
Innlausn þýðingarmunar .................................................
Óeignfært skattalegt tap .................................................
Tekjuskattur til greiðslu .....................................................................................................
Óeignfært skattalegt tap .........................................................................
Áhrif hlutdeildarfélaga .....................................................
Vörubirgðir ..............................................................................................
Yfirtekið við kaup á rekstrareiningum ................................................................................
Yfirfæranlegt skattalegt tap .....................................................................
Rekstrarfjármunir og leigðar eignir ..........................................................
Afskriftir og virðisrýrnun óefnislegar eigna .....................
Viðskiptakröfur og aðrar kröfur ...............................................................
Hagnaður fyrir tekjuskatt .................................................
Tekjuskattur ársins ............................................................................................................
Óskattskyldar tekjur ........................................................
Tekjuskattur samkvæmt gildandi skatthlutfalli ................
Óefnislegar eignir ....................................................................................
Gjaldfærður tekjuskattur í rekstrarreikningi .......................................................................
Annað .............................................................................
Viðskiptakröfur og aðrar kröfur ...............................................................
Frestaður skattalegur gengismunur ........................................................
Yfirfæranlegt skattalegt tap .....................................................................
(Tekjuskattsskuldbinding) -eign 1. janúar .........................................................................
Áhrif skatthlutfalla á erlendum skattasvæðum ................
Tekjuskatteign (-skuldbinding) ................................................................
Leiguskuldbindingar ................................................................................
Jöfnun .....................................................................................................
Leiguskuldbindingar ................................................................................
Tekjuskattseign 31. desember ................................................................
Óefnislegar eignir ....................................................................................
Tekjuskattseign 31. desember ................................................................
Jöfnun .....................................................................................................
Tekjuskatteign (-skuldbinding) ................................................................
Rekstrarfjármunir og leigðar eignir ..........................................................
Vörubirgðir ..............................................................................................
Frestaður skattalegur gengismunur ........................................................
Samstæðuársreikningur Origo hf. 2022
27
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