![](data:image/png;base64,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)
FÍFasteignafélagslhf.
Áritun óháðs endurskoðanda
TilstjórnaroghluthafaFÍFasteignafélagsslhf.
Áritunumendurskoðunársreikningsins
Álit
Grundvöllurálits
Lykilþættirendurskoðunar
Lykilþáttur Viðbrögðíendurskoðuninni
Matfjárfestingareigna
Vísaðertilskýringa10,26og27.
Viðnutumaðstoðarverðmatssérfræðingaokkarviðaðyfirfarareiknilíkön
ogforsendursemstjórnendurbyggðuáviðútreikningasínaágangvirði
fjárfestingareignanna.Íþeirrivinnufólstmeðal
annars:
Fariðvaryfirreiknilíkanfélagsinsoglagvarmatáþaðíheild.Viðfórumyfir
oglögðummatáþæraðferðirsemstjórnendurbeitaviðmatið.
Viðyfirfórumogmátumréttmætiþeirraforsendasemliggjatilgrundvallar
matinu,enmatiðbyggirátekjuvirðieignannaogermarkaðslei gaogáætlun
umrekstrarkostnaðeignannaþvímikilvægarforsendur.
Viðskoðuðumforsendurfyrirnotaðriávöxtunarkröfu,bárumsamanvið
markaðsvextiogávöxtunarkröfuámarkaði.
Viðyfirfórumútreikninga,meðúrtökum,meðtillititilþesshvortþeirværu
réttir.Viðyfirfórumskýringuíársreikningimeðtillittilþessaðþarkæmu
framallarupplýsingarsemreikningsskilareglurkveðaá
umaðskulibirta.
Ábyrgðstjórnarogframkvæmdastjóraáársreikningnum
Ábyrgðendurskoðandaáendurskoðunársreikningsins
Viðvorumfyrstkjörinendurskoðenduráaðalfundifélagsinsþann27.nóvember2012oghöfumveriðendurskoðendurfélagsinssamfelltsíðanþá.
Við höfum endurskoðað ársreikning FÍ Fasteignafélags slhf. („félagið“) fyrir árið 2021. Ársreikningurinn hefur að geyma rekstrarreikning og yfirlit um
heildarafkomu,efnahagsreikning,eiginfjáryfirlit,sjóðstreymisyfirlit,upplýsingarummikilvægarreikningsskilaaðferðirogaðrarskýringar.
Það er álit okkar að ársreikningurinn gefi glögga mynd af fjárhagsstöðu félagsins 31. desember 2021 og afkomu þess og breytingu á handbæru fé á árinu
2021, í samræmi við alþjóðlega reikningsskilastaðla eins og þeir hafa verið staðfestir af Evrópusambandinu og viðbótarkröfur sem koma fram í
íslenskumlögumogreglum
umársreikningaskráðrafélaga.
Við endurskoðuðum í samræmi við alþjóðlega endurskoðunarstaðla. Ábyrgð okkar samkvæmt stöðlunum er lýst frekar í kaflanum Ábyrgð
endurskoðanda á endurskoðun ársreikningsins í árituninni. Við erum óháð félaginu í samræmi við gildandi siðareglur fyrir endurskoðendur. Við teljum
aðviðhöfumaflaðnægilegraogviðeigandiendurskoðunargagnatilaðbyggjaálitokkará.
Lykilþættir endurskoðunar eru þeir þættir, sem samkvæmt faglegu mati okkar, höfðu mest vægi við endurskoðun ársreikningsins. Við gefum ekki
sérstaktálitáeinstökumlykilþáttumentókumáþeimviðendurskoðunáársreikningnumíheildogviðákvörðunumálitokkaráhonum.
Bókfært verð fjárfestingareigna í árslok 2021 nam 12.909 millj. kr.
Matsbreyting ársins samkvæmt rekstrarreikningi nam 620 millj. kr.
Fjárfestingareignir eru metnar á gangvirði á reikningsskiladegi og falla allar
fjárfestingareignir undir þriðja þrep í flokkunarkerfi gangvirðismats. Matið
byggir á núvirtu sjóðsstreymi einstakra eigna. Nánar er gerð grein fyrir
reikningsskilaaðferðinnioghelstuforsendumískýringum.
Starfsemi félagsins felst í eignarhaldi, útleigu og umsýslu atvinnuhúsnæðis.
Mat á gangvirði fjárfestingareigna er lykilþáttur í endurskoðun okkar en
fjárfestingareignir eru 97,7 % af heildareignum félagsins. Þá eru allar
rekstrartekjur félagsins tengdar fjárfestingareignum og er mat á gangvirði
þeirra að verulegu leyti háð ytri aðstæðum og reynir því verulega á faglegt
matstjórnenda.
Stjórn og framkvæmdastjóri eru ábyrg fyrir gerð og glöggri framsetningu ársreikningsins í samræmi við alþjóðlega reikningsskilastaðla eins og þeirhafa
verið staðfestir af Evrópusambandinu og viðbótarkröfur sem koma fram í íslenskum lögum og reglum um ársreikninga skráðra félaga og fyrir því innra
eftirliti sem þau telja nauðsynlegt til að gera þ eim kleift að setja fram ársreikning sem er án verulegra annmarka, hvort sem er vegna sviksemi eða
mistaka.
Við gerð ársreikningsins ber stjórn og framkvæmdastjóra að leggja mat á rekstarhæfi félagsins og upplýsa, eftir því sem við á, um þætti er varða
rekstrarhæfi og miða grundvöll reikningsskilanna við áframhaldandi rekstrarhæfi, nema þau ætli annað hvort að leysa félagið upp eða hætta starfsemi
þess,eðahafaenganannanraunhæfankostenaðgeraþað.
Stjórnogframkvæmdastjóriskuluhafaeftirlitmeðgerðogframsetninguársreikningsins.
Markmið okkar eru að öðlast hæfilega vissu um hvort ársreikningurinn í heild sé án verulegra annmarka, hvort sem er vegna sviksemi eða mistaka, og
að gefa út áritun endurskoðanda sem inniheldur álit okkar. Í hæfilegri vissu felst áreiðanleiki en ekki trygging fyrir því að endurskoðun í samræmi við
alþjóðlega endurskoðunarstaðla muni alltaf leiða í ljós verulega annmarka ef þeir eru fyrir hendi. Annmarkar geta komið fram vegna sviksemi eða
mistaka og eru taldir verulegir ef þeir einir og sér eða samanlagt gætu haft áhrif á efnahagslegar ákvarðanir sem notendur ársreikningsins taka á
grundvellihans.
Álitiðerísamræmiviðskýrsluokkartilendurskoðunarnefndarogstjórnar.
Samkvæmt b estu vitund okkar og skilningi lýsum við yfir að við höfum ekki veitt neina óheimila þjónustu samkvæmt 1. mgr. 5. gr. reglugerðar
Evrópuþingsinsográðsinsnr.537/2014ogviðerumóháðfélaginuviðendurskoðunina.
Ársreikningur2021 3