One of Reykjavik Energy Group's conditions for dividends to be paid, is to have a current ratio no lower than 1. This means that the Group must have sufficient cash on hand to meet obligations for the next 12 months.

In late 2020, Reykjavik Energy Group secured a favourable refinancing to retire subordinated owners' loans, dating back to the financial crisis. The final payments of those loans were made in the first quarter of 2021. This explains the unusually strong current ratio at the end of 2020.