Interim report
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Q3 2026 Condensed consolidated interim financial statements
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Index Eik fasteignafélag hf. Endorsement and Statement by the Board of Directors and the CEO3 Endorsement and Statement by the Board of Directors and the CEO 3 Consolidated Statement of Comprehensive Income5 Consolidated Statement of Comprehensive Income 5 Consolidated Statement of Financial Position6 Consolidated Statement of Financial Position 6 Consolidated Statement of Changes in Equity7 Consolidated Statement of Changes in Equity 7 Consolidated Statement of Cash Flows8 Consolidated Statement of Cash Flows 8 Notes to the Consolidated Financial Statements 9 Notes to the Consolidated Financial Statements 9 Q3 Condensed Consolidated Interim Financial Statement
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Endorsement and Statement by the Board of Directors and the CEO Eik fasteignafélag hf. Q3 Condensed Consolidated Interim Financial Statement3 Eik fasteignafélag hf. is an Icelandic limited liability company listed on the Iceland Stock Exchange (Nasdaq Iceland). The Group’s structure consists of the parent company, Eik fasteignafélag hf., along with subsidiaries that are 100% owned by the parent company. The Group’s operations include ownership, leasing, management and development of commercial properties, lending activities and other related operations, as well as ownership of hotel operations. The interim financial statements of Eik fasteignafélag hf. for the period 1 January to 30 September 2026 have been prepared in accordance with International Accounting Standard IAS 34, Interim Financial Reporting. The interim financial statements comprise the condensed consolidated interim financial statements of Eik fasteignafélag hf. and its subsidiaries and do not include all the information required for a complete set of annual financial statements. They should be read in conjunction with the Group’s consolidated financial statements for the year 2025, which are available at www.eik.is. Operation The Company’s operations remained strong in the first nine months of the year, with EBITDA increasing by 24.9% year-on-year to ISK 7,284 million. Adjusted for non-recurring items in 2025, the increase was 22.7%. Operating revenue increased by 19.8% to ISK 11,132 million, of which rental income accounted for ISK 9,718 million, up 21.8% year-on-year. Operating expenses increased by 11.1% year-on-year to ISK 3,848 million, of which general and administrative expenses amounted to ISK 569 million. The change in fair value of investment properties was ISK 6,121 million, and the gain on sale of investment properties was ISK 125 million. Total profit for the period was ISK 3,307 million, compared with ISK 3,804 million in the same period last year, mainly due to higher net finance costs. Net cash from operating activities was ISK 4,238 million according to the Group’s statement of cash flows, compared with ISK 3,749 million in the same period of 2025. Balance sheet and financing The Group’s total assets amounted to ISK 196,369 million at the end of the period, an increase of 7.7% since the beginning of the year. Of this, investment properties accounted for ISK 184,140 million, assets for own use for ISK 5,350 million, and cash and cash equivalents for ISK 5,246 million. The Group’s equity was ISK 54,350 million, of which outstanding share capital accounted for ISK 3,393 million. The Company’s net loan-to-value ratio was 59.3% at the end of the period. At the Company’s Annual General Meeting on 16 April 2026, it was approved to pay a dividend to shareholders for the 2025 financial year totalling ISK 3,732.7 million, to be paid in two equal instalments. The first instalment, of ISK 1,866.4 million, was paid to shareholders on 28 April 2026, and the second instalment, of the same amount, was paid on 14 October 2026. The equity position and equity ratio as of 30 September 2026 reflect the liability for the unpaid second dividend instalment. Interest-bearing debt amounted to ISK 114,558 million, an increase of 9.9% since the beginning of the year. Indexed debt accounted for 95.2% of interest-bearing debt. The Company’s weighted average indexed terms were 3.81% and weighted average non-indexed terms were 9.17% at the end of the period. In line with the Company’s 2026 issuance plan, published at the beginning of the year, the Company has held seven bond auctions and issued three new bond series totalling ISK 18,700 million at nominal value: ISK 6,700 million in EIK 120266, ISK 7,000 million in EIK 150531, and ISK 5,000 million in EIK 29 1, which has now reached its maximum size. The bond series EIK 050726 reached final maturity in July 2026 and has been repaid in full. The next final maturity of a bond series, amounting to ISK 3,600 million, is in March 2027, and it is the only bond series with final maturity next year. Portfolio So far this year, the Company has acquired two properties and sold six. In the second quarter, the Company took possession of the property at Hádegismóar 8 in Reykjavík, a specialised building of approximately 4,000 square metres let on a long-term lease to Brimborg.
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Eik fasteignafélag hf. 4 At the end of the third quarter, the Company took possession of the property at Dalvegur 6–8 in Kópavogur, approximately 3,000 square metres, and concurrently with the purchase signed a lease agreement with Kraftvélar. The acquisitions are well aligned with the Company’s strategy of increasing simplicity in its portfolio, as both properties are let under triple-net leases, i.e. all costs relating to the property, including maintenance and improvements, are borne by the tenant. The combined purchase price of the properties is just over ISK 4,000 million, and their estimated annualised EBITDA contribution is approximately ISK 310 million. The Company has sold properties for a total of ISK 1,350 million so far this year, with a gain on sale of approximately ISK 125 million, or approximately 10% above their carrying amount. These included Suðurlandsbraut 20, Fossvegur 3, Járnháls 4 and Síðumúli 25, as well as two smaller property interests. Three of the six properties sold were non- income-generating sites. The net impact of the acquisitions and sales is estimated to increase annualised EBITDA by ISK 260 million. Updated Outlook The Company has updated its outlook for the year to reflect changes in its portfolio and the October consumer price index (CPI for indexation in December). The updated outlook assumes that EBITDA for 2026 will be in the range of ISK 9,450 – 9,640 million. Statement of the Board of Directors and CEO To the best knowledge of the board and the CEO, the consolidated interim financial statements comply with the International Accounting Standard for interim financial reporting, IAS 34, as endorsed by the European Union. It is the opinion of the Board of Directors and the CEO that the interim financial statements give a true and fair view of the assets, liabilities and financial position of the Group as at 30 September 2026, as well as its financial performance and cash flow changes for the period from 1 January to 30 September 2026. The Board of Directors and the CEO of Eik fasteignafélag hf. hereby confirm the Company’s interim financial statements for the period 1 January to 30 September 2026 with their signatures. Kópavogur, 3. nóvember 2026 Stjórn Bjarni Kristján Þorvarðarson Stjórnarformaður Eyjólfur Árni Rafnsson Stjórnarmaður Gunnar Þór Gíslason Stjórnarmaður Katrín Jakobsdóttir Stjórnarmaður Ragnheiður Harðar Harðardóttir Stjórnarmaður Forstjóri Hreiðar Már Hermannsson Endorsement and Statement by the Board of Directors and the CEO Q3 Condensed Consolidated Interim Financial Statement
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Consolidated Statement of Comprehensive Income Eik fasteignafélag hf. 5 Fjárhæðir eru í milljónum króna Skýringar á blaðsíðum 13 - 19 eru órjúfanlegur hluti árshlutareikningsins 2026 2025 2026 2025 Notes 1.7.-30.9. 1.7.-30.9. 1.1.-30.9. 1.1.-30.9. 3.388 2.761 9.718 7.980 595 537 1.414 1.316 3.983 3.298 11.132 9.296 6 1.277)( 1.158)( 3.848)( 3.463)( 2.706 2.140 7.284 5.833 10 0 125 42 8 165)( 119 6.121 4.412 10 395)( 54)( 485)( 143)( 2.157 2.205 13.045 10.144 80 64 212 218 2.845)( 1.739)( 9.120)( 5.607)( 7 2.765)( 1.675)( 8.908)( 5.389)( 607)( 531 4.137 4.755 119 106)( 830)( 951)( 488)( 424 3.307 3.804 (0,14) 0,13 0,97 1,12 0,80 0,63 2,15 1,72 Basic earnings and diluted earnings ................................................................................ Total profit for the period .................................................................... Key figures per share: EBITDA ...................................................................................................................................... Gain on sale of investment properties ............................................................................. Changes in value of investment properties .................................................................... Depreciation and impairment ............................................................................................. Operating profit ................................................................................... Finance income ...................................................................................................................... Finance cost ........................................................................................................................... Net financial expense .......................................................................... Profit before income tax ...................................................................... Income tax ............................................................................................................................... Operating profit before value changes and depreciation ................. Lease income ......................................................................................................................... Other operating income ....................................................................................................... Operating expenses ............................................................................................................. Q3 Condensed Consolidated Interim Financial Statement
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Consolidated Statement of Financial Position Eik fasteignafélag hf. 6 Fjárhæðir eru í milljónum króna Skýringar á blaðsíðum 13 - 19 eru órjúfanlegur hluti árshlutareikningsins Notes 30.9.2026 31.12.2025 Assets Intangible assets ......................................................................................................... 0 351 Investment assets .......................................................................................................8 184.140 172.760 Assets for own use .....................................................................................................9 5.350 5.427 Non-current receivables ............................................................................................11 611 126 Non-current assets 190.101 178.664 Trade and other receivables .....................................................................................11 1.022 926 Cash and cash equivalents ....................................................................................... 5.246 2.769 Current assets 6.268 3.695 Total assets 196.369 182.359 Equity Share capital ................................................................................................................. 3.393 3.393 Restricted equity .......................................................................................................... 16.605 16.032 Retained earnings ....................................................................................................... 34.352 35.336 Total equity 54.350 54.761 Liabilities Interest-bearing debt ..................................................................................................12 107.833 94.391 Lease liabilities ............................................................................................................ 5.010 4.869 Deferred income tax liability ..................................................................................... 16.379 15.548 Non-current liabilities 129.222 114.808 Interest-bearing debt ..................................................................................................12 6.725 9.819 Trade and other payables .......................................................................................... 6.072 2.971 Current liabilities 12.797 12.790 Total liabilities 142.019 127.598 Total equity and liabilities 196.369 182.359 Q3 Condensed Consolidated Interim Financial Statement
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Consolidated Statement of Changes in Equity Eik fasteignafélag hf. 7 Fjárhæðir eru í milljónum króna Skýringar á blaðsíðum 13 - 19 eru órjúfanlegur hluti árshlutareikningsins Share Restricted Retained Total capital equity earnings equity 1 January to 30 June 2025 3.393 14.612 34.656 52.661 3.804 3.804 17)( 17 0 1.697)( 1.697)( 1.697)( 1.697)( 1)( 1 0 3.393 14.594 35.084 53.071 1 January to 30 June 2026 3.393 16.032 35.336 54.761 3.307 3.307 17)( 17 0 1.866)( 1.866)( 1.866)( 1.866)( 590 590)( 0 15 15 3.393 16.605 34.352 54.350 Restricted equity is specified as follows: Other Total Share Statutory Revaluation restricted restricted premium reserve reserve equity equity 1 January to 30 June 2025 Restricted equity 1.1.2025 ............................... 12.371 849 1.392 0 14.612 Depreciation of revaluation ............................ 17)( 17)( Changes in statutory reserve ........................ 1)( 1)( Restricted equity 30.6.2025 ........................... 12.371 848 1.375 0 14.594 1 January to 30 June 2026 Restricted equity 1.1.2026 ............................... 12.371 848 1.369 1.444 16.032 Depreciation of revaluation ............................ 17)( 17)( Transferred to restricted equity .................... 590 590 Restricted equity 30.6.2026 ........................... 12.371 848 1.352 2.034 16.605 Equity 1.1.2025 ................................................................................. Total profit for the period .............................................................. Depreciation of revaluation .......................................................... Dividends paid ISK 0.50 per share ............................................. Changes in statutory reserve ...................................................... Equity 30.6.2025 ............................................................................. Equity 1.1.2026 ................................................................................. Total profit for the period .............................................................. Depreciation of revaluation .......................................................... Dividends paid ISK 0.55 per share ............................................. Approved unpaid dividend ............................................................ Transferred to restricted equity ................................................. Effects of stock options ................................................................ Equity 30.6.2026 ............................................................................. Approved unpaid dividend ............................................................ Q3 Condensed Consolidated Interim Financial Statement
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Consolidated Statement of Cash Flows Eik fasteignafélag hf. 8 Fjárhæðir eru í milljónum króna Skýringar á blaðsíðum 13 - 19 eru órjúfanlegur hluti árshlutareikningsins 2026 2025 Notes 1.1.-30.9. 1.1.-30.9. Cash flows from operating activities Operating profit for the period .................................................................................. 13.045 10.144 Operating items which do not affect cash flow: Gain on sale of investment properties ............................................................. 125)( 0 Valuation changes of investment properties .................................................8 6.121)( 4.412)( Depreciation and impairment .............................................................................10 485 143 Other items ............................................................................................................. 15 0 7.299 5.875 Change in operating assets ...................................................................................... 62)( 33)( Change in operating liabilities .................................................................................. 97 13 7.334 5.855 Interest income received ........................................................................................... 147 218 Finance expenses paid .............................................................................................. 3.243)( 2.282)( Net cash from operating activities 4.238 3.791 Cash flows used in investment activities Investment in investment assets ............................................................................ 2.300)( 2.909)( Purchase price of investment assets .................................................................... 3.109)( 0 Sold investment assets ............................................................................................. 1.410 805 Investment in assets for own use ........................................................................... 67)( 24)( Sold assets for own use ............................................................................................ 10 5 Changes in non-current receivables ...................................................................... 513)( 0 Net cash used in investing activities 4.568)( 2.123)( Cash flows from financing activities Dividends paid .............................................................................................................. 1.866)( 1.697)( New long-term loans ................................................................................................... 24.569 5.955 Repayments and final payments of long-term loans .......................................... 19.895)( 5.770)( Net cash from financing activities 2.808 1.512)( Changes in cash and cash equivalents ........................................ 2.477 114 Cash and cash equivalents at beginning of year ......................... 2.769 3.594 Cash and cash equivalents at end of period ............................... 5.246 3.708 Investing and financing without payment: Sold investment assets ............................................................................................. 637 15 Other short-term receivables ................................................................................... 637)( 15)( Key figures per share 1,25 1,10Net cash from operating activities ................................................................................. Q3 Condensed Consolidated Interim Financial Statement
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Notes to the Consolidated Financial Statements 9Eik fasteignafélag hf. 1. General information 2. Basis of preparation 3. Significant accounting policies 4. Use of judgements and estimates Eik fasteignafélag hf., "the Company", is domiciled in Iceland. The Company's headquarters are at Smáratorg 3 in Kópavogur. The condensed consolidated interim financial statements of the Company for the period 1 January to 30 September 2026 comprise the interim financial statements of the Company and its subsidiaries, together referred to as the "Group". The Group's operations are ownership, rental, operations and development of business premises and ownership of hotel operations. The condensed consolidated interim financial statements of the Company are accessible at www.eik.is. The consolidated interim financial statements have been prepared in accordance with International Financial Reporting Standards (IFRSs) on Interim Financial Statements, IAS 34. The Condensed Consolidated Interim Financial Statements of Eik fasteignafélag hf. do not include all the information required for a complete set of IFRS financial statements and should be read in conjunction with theGroup’s Consolidated Financial Statements for 2025. The interim financial statements were approved by the Company's Board of Directors on 18 August 2026. In preparing the interim financial statements, the same accounting principles were applied as were used in the preparation of the consolidated financial statements for 2024. The Company's Annual Financial Statements are available on www.eik.is. and www.nasdaqomxnordic.com. The interim financial statements are prepared in Icelandic krónur (ISK), which is the Company's functional currency, and amounts are presented in ISK millions. The Company's investment properties are valued at fair value and assets for own use at revaluation, while in other respects the Interim Financial Statements are based on historical cost. The preparation of interim financial statements in accordance with International Accounting Standards requires management to make judgements, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets and liabilities, income and expense. Judgement and assumptions involving key estimate are primarily made in relation to the measurement and recognition of investment assets. Actual results may differ from these estimates. Q3 Condensed Consolidated Interim Financial Statement
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10Eik fasteignafélag hf. 5. Segment reporting Investment Offset Segments 1.1.-30.9.2026 properties Hotel entries Total 10.027 0 309)( 9.718 686 728 0 1.414 3.399)( 758)( 309 3.848)( 7.314 30)( 0 7.284 125 0 0 125 6.121 0 0 6.121 460)( 25)( 0 485)( 8.907)( 1)( 0 8.908)( 841)( 11 0 830)( 3.352 45)( 0 3.307 196.822 470 923)( 196.369 142.131 811 923)( 142.019 Segments 1.1.-30.9.2025 8.273 0 293)( 7.980 614 702 0)( 1.316 2.997)( 759)( 293 3.463)( 5.890 57)( 0 5.833 42 0 0 42 4.412 0 0 4.412 118)( 25)( 0 143)( 5.388)( 1)( 0 5.389)( 968)( 17 0 951)( 3.870 66)( 0 3.804 163.853 258 762)( 163.349 110.565 475 762)( 110.278 Income tax ............................................................................................... Profit (loss) for the period .................................................................... Assets 30.9.2026 ................................................................................... Liabilities 30.9.2026 .............................................................................. Lease income ......................................................................................... Operating income .................................................................................. EBITDA ...................................................................................................... Gain on sale of investment properties ............................................. Change in value of investment properties ....................................... Depreciation and impariment ............................................................. Net finance expenses ........................................................................... Income tax ............................................................................................... Profit (loss) for the period .................................................................... Assets 30.9.2025 ................................................................................... Liabilities 30.9.2025 .............................................................................. Operating expenses .............................................................................. EBITDA ...................................................................................................... Gain on sale of investment properties ............................................. Change in value of investment properties ....................................... Depreciation ........................................................................................... Segment reporting contains information on individual parts of the Company's operations. The Company's operations are divided into two segments which sell goods and services in different markets. Lease income ......................................................................................... Operating income .................................................................................. Operating expenses .............................................................................. Net finance expenses ........................................................................... Q3 Condensed Consolidated Interim Financial Statement
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11Eik fasteignafélag hf. 6. Operating expenses 2026 2025 Operating expenses are specified as follows: 1.1.-30.9. 1.1.-30.9. 1.538 1.257 119 105 202 21 668 628 240 257 449 466 63 70 569 659 3.848 3.463 7. Finance income and finance expenses 2026 2025 1.1.-30.9. 1.1.-30.9. Finance income and finance expenses are specified as follows: 212 218 3.325)( 2.427)( 5.561)( 3.031)( 198)( 114)( 36)( 35)( 9.120)( 5.607)( 8.908)( 5.389)( 8. Investment assets Investment assets are specified as follows: 30.9.2026 31.12.2025 167.891 142.959 0 277 2.300 4.068 4.044 927 0 15.244 1.226)( 936)( 6.121 5.352 179.130 167.891 5.010 4.869 184.140 172.760 Book value at the end of the period .............................................................................................................. Lease assets ..................................................................................................................................................... Investment properties at the end of the year ............................................................................................ Indexation ........................................................................................................................................................... Insurance ............................................................................................................................................................ Maintenance of investment properties ....................................................................................................... Operating expenses of properties ............................................................................................................... Other operating expenses of investment properties .............................................................................. Operating expenses of hotel .......................................................................................................................... Office and administrative expenses ............................................................................................................ Impairment of receivables ............................................................................................................................. Value adjustment .............................................................................................................................................. Book value at the beginning of the year ...................................................................................................... Interest expenses of lease liabilities ........................................................................................................... Other finance expenses .................................................................................................................................. Total finance expenses ................................................................................................................................... Total finance income and finance expenses ............................................................................................. Investment in current investment assets .................................................................................................. Investment in new investment assets ......................................................................................................... Sold investment assets .................................................................................................................................. Transferred from assets for own use ......................................................................................................... Acquired by purchase of subsidiary ............................................................................................................ Total operating expenses ............................................................................................................................... Interest income ................................................................................................................................................. Interest expenses ............................................................................................................................................. Property tax ........................................................................................................................................................ Q3 Condensed Consolidated Interim Financial Statement
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12Eik fasteignafélag hf. 2,87% 0,40 5,14% 0,76% 10,48% 4,85% 6,54% Sensitivity analysis Effects of changes in fair value of investment properties: 2.182 2.182)( 2.089 2.089)( 2.264 2.264)( 2.168 2.168)( 13.452 11.522)( 12.925 11.045)( The Group' investment properties are valued by management of the Company at fair value at the reporting date in accordance with the International Accounting Standard IAS 40. In measuring the assets, management has estimated discounted future cash flows that the Company can expect from current lease agreements and lease agreements the Company expects to enter into at the end of the lease period of current lease agreements. The measurement is in accordance with level 3 in the fair value hierarchy, see futher note 3, and there were no changes in classification during the year. The measurement is based on presumptions on expected utilisation ratio of the properties in the future, market rent at the end of lease periods of current agrements and operating costs of these properties. The approach and conclusions, which are used in measuring both amounts and timing of future cash flows, are revaluated on a regular basis in order to come closer to the actual fair value of the assets. Managements estimates of the development of several other factors in the future are also taken into account, such as changes in lease and capital markets. The main factors contributing to the increase in the value of investment assets are inflation, new contracts and higher market rent. The main factors contributing to a decrease in value is an increase in cost of equity and an increase in property taxes. 30.9.2026 31.12.2025 Effect on fair value Effect on fair value Increase (decrease) of lease income by 1% ................................... Increase (decrease) of rental value ratio by 1%-point .................. Decrease (increase) of rate of return by 0.5%-points ................. Weighted base average cost of capital is used as basis for valuation of the Company's investment property. Additionally,a specific addition or deduction of investment property is used, based on size, location, type and other elements that can influence the valuation. Weighted average cost of capital (WACC) for the company is 6.40% (2025: 6.37%). The future occupancy rate for the portfoliois estimated at 95% (2025: 95%). Each 1% increase in the occupancy rate for the future corresponds to an increase of just under 0.1% in WACC (2025: just under 0.1%). Risk free rate ................................................................ Unlevered Beta ............................................................ Market risk premium ................................................. Alpha premium ............................................................. Cost of equity ............................................................... Cost of debt .................................................................. Weighted base average cost of capital ................. Q3 Condensed Consolidated Interim Financial Statement
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13Eik fasteignafélag hf. 9. Assets for own use Assets for own use are specified as follows: Cost and other Total 5.672 626 6.298 23 44 67 0 78)( 78)( 5.694 592 6.286 Depreciation 487 383 870 85 49 134 0 68)( 68)( 572 364 936 Book value 5.184 243 5.427 5.122 228 5.350 10. Depreciation 2026 2025 Depreciation is specified as follows: 1.1.-30.9. 1.1.-30.9. 351 0 0 2 110 110 24 32 485 143 Intangible assets .............................................................................................................................................. Office ................................................................................................................................................................... Hotel ..................................................................................................................................................................... Company’s properties for own use are estimated on revalued historical cost at the end of the reporting period.The revalued historical cost is estimated based on same methodology as the estimate of investment properties (see Note 8). Interiors and other ............................................................................................................................................ Total depreciation ............................................................................................................................................ During the period, goodwill was impaired by ISK 351 million. The goodwill was recorded with the group's purchase of Heimshotels in 2016 and was allocated to the cash generating unit of hotel operations. In light of development of the hotel operations results, the recoverable amount of the unit was reassessed. According to the results of the impairment test, the book value of the unit was above the recoverable amount and therefore the goodwill was impaired in full. The impairment is recorded in the Consolidated Statement of Comprehensive Income for the period. InteriorsReal estate Book value at the beginning of the year ......................................................................... Book value at the end of the period ................................................................................. Total depreciation at end of the period ........................................................................... Balance at the beginning of the year ............................................................................... Additions during the period ............................................................................................... Sold during the period ......................................................................................................... Balance at the end of the period ...................................................................................... Depreciation at the beginning of the year ...................................................................... Depreciation during the period ......................................................................................... Sold during the period ......................................................................................................... Q3 Condensed Consolidated Interim Financial Statement
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14Eik fasteignafélag hf. 11. Trade receivables and other receivables Trade receivables and other receivables are specified as follows: 30.9.2026 31.12.2025 536 0 180 322 95)( 184)( 10)( 12)( 611 126 609 403 94 175 92 159 206)( 141)( 589 596 160 220 273 110 433 330 1.022 926 Provision for impairment of receivables is specified as follows: 153 179 0 122)( 63 95 216 152 Mortgage bonds ................................................................................................................................................ Provision for impairment losses .................................................................................................................. Provision at the beginning of the year ......................................................................................................... The Company's other long-term receivables are for construction loans to the lessee and lease payments due, where lease payments due are changed to long-term receivables. The Company has in general received additional insurance in addition to the receivable becoming interest bearing and in instalment process. Trade receivables are evaluated based on expected recoveries. Provision at the end of the period ................................................................................................................. Current maturities of long term receivables ............................................................................................. Provision for impairment losses .................................................................................................................. Total long-term receivables ........................................................................................................................... Trade receivables due to lease ..................................................................................................................... Trade receivables due to deferred lease payments ................................................................................ Trade receivables due to other operations ................................................................................................ Other long-term receivables .......................................................................................................................... Receivables written off during the period ................................................................................................... Expensed during the period ........................................................................................................................... Total trade receivables ................................................................................................................................... Short-term receivables from sale of investment assets ....................................................................... Other short-term receivables ........................................................................................................................ Total other short-term receivables .............................................................................................................. Total trade receivables and other short-term receivables .................................................................... Q3 Condensed Consolidated Interim Financial Statement
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15Eik fasteignafélag hf. 12. Interest bearing liabilities 30.9.2026 31.12.2025 104.210 85.098 24.737 24.765 0 9.868 19.895)( 18.677)( 5.615 3.097 115)( 40 6 19 114.558 104.210 Long-term liabilities 107.727 94.291 106 100 107.833 94.391 Short-term liabilities 6.725 9.819 6.725 9.819 114.558 104.210 13. Events after the reporting date Repayments and settlements of long-term liabilities .............................................................................. Indexation ........................................................................................................................................................... Capitalised borrowing cost, change ............................................................................................................ Other long-term liabilities, change ............................................................................................................... Interest bearing liabilities at the end of the period ................................................................................... Listed bonds and bank loans ......................................................................................................................... Other long-term liabilities ............................................................................................................................... Current maturities of liabilities ..................................................................................................................... Total interest bearing liabilities ..................................................................................................................... Acquired from purchase of subsidiary ....................................................................................................... Interest bearing liabilities at the beginning of the year ........................................................................... New borrowings ................................................................................................................................................ On 28 October 2026, the Company held a bond offering. Bonds sold amounted to nominal value of ISK 900 million in EIK 120266 and ISK 440 million in EIK 29 1. Q3 Condensed Consolidated Interim Financial Statement