natgillin/translations-raw huggingface dataset:
B18 The supplier's right or obligation to substitute the asset for repairs and maintenance, if the asset is not operating properly or if a technical upgrade becomes available does not preclude the customer from having the right to use an identified asset.
Smjernice za zasebne komponente najma navedene su u točki B.32.
B19 If the customer cannot readily determine whether the supplier has a substantive substitution right, the customer shall presume that any substitution right is not substantive.
Utvrđena imovina
Portions of assets
B.13.
B20 A capacity portion of an asset is an identified asset if it is physically distinct (for example, a floor of a building).
Imovina se obično utvrđuje tako da se izričito navede u ugovoru.
A capacity or other portion of an asset that is not physically distinct (for example, a capacity portion of a fibre optic cable) is not an identified asset, unless it represents substantially all of the capacity of the asset and thereby provides the customer with the right to obtain substantially all of the economic benefits from use of the asset.
No imovina se može utvrditi i neizravnim određivanjem u vrijeme stavljanja imovine na raspolaganje kupcu na uporabu.
Right to obtain economic benefits from use
Materijalna prava zamjene B.14.
B21 To control the use of an identified asset, a customer is required to have the right to obtain substantially all of the economic benefits from use of the asset throughout the period of use (for example, by having exclusive use of the asset throughout that period).
Čak i ako je riječ o imovini koja je određena, kupac nema pravo na uporabu utvrđene imovine ako dobavljač tijekom cijelog razdoblja uporabe ima materijalno pravo na zamjenu imovine.
A customer can obtain economic benefits from use of an asset directly or indirectlyin many ways, such as by using, holding or sub-leasing the asset.
Pravo dobavljača na zamjenu imovine smatra se materijalnim samo ako su ispunjena oba sljedeća uvjeta:
The economic benefits from use of an asset include its primary output and by-products (including potential cash flows derived from these items), and other economic benefits from using the asset that could be realised from a commercial transaction with a third party.
dobavljač ima stvarnu mogućnost zamjene alternativne imovine tijekom cijelog razdoblja uporabe (primjerice, kupac ne može spriječiti dobavljača da zamijeni imovinu te je alternativna imovina dobavljaču izravno dostupna ili je dobavljač može pribaviti u razumnom razdoblju); i
B22 When assessing the right to obtain substantially all of the economic benefits from use of an asset, an entity shall consider the economic benefits that result from use of the asset within the defined scope of a customer's right to use the asset (see paragraph B30).
dobavljač bi iskorištavanjem svojeg prava na zamjenu imovine ostvario gospodarsku korist (točnije, očekuje se da će gospodarske koristi povezane sa zamjenom imovine premašivati troškove povezane s njezinom zamjenom).
For example:
B.15.
if a contract limits the use of a motor vehicle to only one particular territory during the period of use, an entity shall consider only the economic benefits from use of the motor vehicle within that territory, and not beyond.
Ako dobavljač ima pravo ili obvezu zamjene imovine samo na određeni datum ili nakon njega ili po nastanku određenog događaja, dobavljačevo pravo na zamjenu ne smatra se materijalnim jer dobavljač nema stvarnu mogućnost zamjene alternativne imovine tijekom cijelog razdoblja uporabe.
if a contract specifies that a customer can drive a motor vehicle only up to a particular number of miles during the period of use, an entity shall consider only the economic benefits from use of the motor vehicle for the permitted mileage, and not beyond.
B.16.
B23 If a contract requires a customer to pay the supplier or another party a portion of the cash flows derived from use of an asset as consideration, those cash flows paid as consideration shall be considered to be part of the economic benefits that the customer obtains from use of the asset.
Svoju ocjenu u pogledu toga može li se dobavljačevo pravo zamjene smatrati materijalnim subjekt temelji na činjenicama i okolnostima pri sklapanju ugovora i ne uzima u obzir buduće događaje koji se pri sklapanju ugovora ne smatraju vjerojatnim.
For example, if the customer is required to pay the supplier a percentage of sales from use of retail space as consideration for that use, that requirement does not prevent the customer from having the right to obtain substantially all of the economic benefits from use of the retail space.
Primjeri budućih događaja koji se pri sklapanju ugovora ne bi smatrali vjerojatnim te stoga ne bi bili uključeni u ocjenu među ostalim uključuju sljedeće:
This is because the cash flows arising from those sales are considered to be economic benefits that the customer obtains from use of the retail space, a portion of which it then pays to the supplier as consideration for the right to use that space.
pristanak budućeg kupca da za uporabu imovine plati više od tržišne stope;
Right to direct the use
uvođenje nove tehnologije koja pri sklapanju ugovora nije u velikoj mjeri razvijena;
B24 A customer has the right to direct the use of an identified asset throughout the period of use only if either:
znatna razlika između uporabe imovine od strane kupca ili uspješnosti imovine i uporabe ili uspješnosti koja se pri sklapanju ugovara smatrala vjerojatnom; i
the customer has the right to direct how and for what purpose the asset is used throughout the period of use (as described in paragraphs B25–B30); or
znatna razlika između tržišne cijene imovine tijekom razdoblja uporabe i tržišne cijene koja se pri sklapanju ugovara smatrala vjerojatnom.
the relevant decisions about how and for what purpose the asset is used are predetermined and:
B.17.
the customer has the right to operate the asset (or to direct others to operate the asset in a manner that it determines) throughout the period of use, without the supplier having the right to change those operating instructions; or
Ako se imovina nalazi u prostorima kupca ili drugdje, troškovi povezani sa zamjenom općenito su viši nego kada se nalaze u prostorima dobavljača te je stoga vjerojatnije da će premašivati koristi povezane sa zamjenom imovine.
the customer designed the asset (or specific aspects of the asset) in a way that predetermines how and for what purpose the asset will be used throughout the period of use.
B.18.
How and for what purpose the asset is used
Pravo ili obveza dobavljača na zamjenu imovine radi popravaka i održavanja, u slučaju da imovina ne funkcionira pravilno ili da tehničko ažuriranje postane dostupno, ne znači da kupac nema pravo na uporabu utvrđene imovine.
B25 A customer has the right to direct how and for what purpose the asset is used if, within the scope of its right of use defined in the contract, it can change how and for what purpose the asset is used throughout the period of use.
B.19.
In making this assessment, an entity considers the decision-making rights that are most relevant to changing how and for what purpose the asset is used throughout the period of use.
Ako kupac ne može izravno utvrditi ima li dobavljač materijalno pravo zamjene, kupac je dužan pretpostaviti da prava zamjene nisu materijalna.
Decision-making rights are relevant when they affect the economic benefits to be derived from use.
Dijelovi imovine
The decision-making rights that are most relevant are likely to be different for different contracts, depending on the nature of the asset and the terms and conditions of the contract.
B.20.
B26 Examples of decision-making rights that, depending on the circumstances, grant the right to change how and for what purpose the asset is used, within the defined scope of the customer's right of use, include:
Dio kapaciteta imovine smatra se utvrđenom imovinom ako je fizički samostalan (primjerice, kat zgrade).
rights to change the type of output that is produced by the asset (for example, to decide whether to use a shipping container to transport goods or for storage, or to decide upon the mix of products sold from retail space);
Dio kapaciteta ili drugi dio imovine koji nije fizički samostalan (primjerice, dio kapaciteta optičkoga kabla) ne smatra se utvrđenom imovinom osim ako ne predstavlja gotovo sav kapacitet imovine i time kupcu osigurava pravo stjecanja gotovo svih gospodarskih koristi od uporabe imovine.
rights to change when the output is produced (for example, to decide when an item of machinery or a power plant will be used);
Pravo stjecanja gospodarskih koristi od uporabe
rights to change where the output is produced (for example, to decide upon the destination of a truck or a ship, or to decide where an item of equipment is used); and
B.21.
rights to change whether the output is produced, and the quantity of that output (for example, to decide whether to produce energy from a power plant and how much energy to produce from that power plant).
Kako bi imao nadzor nad uporabom utvrđene imovine, kupac mora imati pravo stjecanja gotovo svih gospodarskih koristi od uporabe imovine tijekom cijelog razdoblja uporabe (primjerice, ako ima isključivo pravo uporabe imovine tijekom tog cijelog razdoblja).
B27 Examples of decision-making rights that do not grant the right to change how and for what purpose the asset is used include rights that are limited to operating or maintaining the asset.
Kupac može steći gospodarske koristi od uporabe imovine izravno ili neizravno na razne načine, primjerice uporabom ili držanjem imovine ili njezinim davanjem u podnajam.
Such rights can be held by the customer or the supplier.
Gospodarske koristi od uporabe imovine uključuju njezin glavni proizvod i nusproizvode (uključujući potencijalne novčane tokove koji iz njih proizlaze) i druge gospodarske koristi od uporabe imovine koje bi se mogle ostvariti na temelju komercijalne transakcije s trećom stranom.
Although rights such as those to operate or maintain an asset are often essential to the efficient use of an asset, they are not rights to direct how and for what purpose the asset is used and are often dependent on the decisions about how and for what purpose the asset is used.
B.22.
However, rights to operate an asset may grant the customer the right to direct the use of the asset if the relevant decisions about how and for what purpose the asset is used are predetermined (see paragraph B24(b)(i)).
Pri procjeni prava na stjecanje gotovo svih gospodarskih koristi od uporabe imovine subjekt je dužan uzeti u obzir gospodarske koristi koje proizlaze iz uporabe imovine u okviru definiranog opsega prava kupca na uporabu imovine (vidjeti točku B.30.).
Decisions determined during and before the period of use
Na primjer:
B28 The relevant decisions about how and for what purpose the asset is used can be predetermined in a number of ways.
ako je na temelju ugovora uporaba motornog vozila tijekom razdoblja uporabe ograničena samo na utvrđeno područje, subjekt je dužan uzeti u obzir samo gospodarske koristi koje proizlaze iz uporabe motornog vozila unutar tog područja, a ne drugdje.
For example, the relevant decisions can be predetermined by the design of the asset or by contractual restrictions on the use of the asset.
ako je ugovorom utvrđeno da tijekom razdoblja uporabe kupac može voziti motorno vozilo samo do određenog broja kilometara, subjekt je dužan uzeti u obzir samo gospodarske koristi koje proizlaze iz uporabe motornog vozila u okviru dozvoljenog broja prijeđenih kilometara i ne iznad tog broja kilometara.
B29 In assessing whether a customer has the right to direct the use of an asset, an entity shall consider only rights to make decisions about the use of the asset during the period of use, unless the customer designed the asset (or specific aspects of the asset) as described in paragraph B24(b)(ii).
B.23.
Consequently, unless the conditions in paragraph B24(b)(ii) exist, an entity shall not consider decisions that are predetermined before the period of use.
Ako je kupac na temelju ugovora dobavljaču ili drugoj osobi dužan platiti dio novčanih tokova koji proizlaze iz uporabe imovine kao naknadu, ti novčani tokovi plaćeni kao naknada smatraju se dijelom gospodarskih koristi koje kupac stječe uporabom imovine.
For example, if a customer is able only to specify the output of an asset before the period of use, the customer does not have the right to direct the use of that asset.
Primjerice, ako kupac dobavljaču kao naknadu za uporabu maloprodajnog prostora mora platiti postotak od prihoda od prodaje na tom prostoru, taj zahtjev ne znači da kupac nema pravo na stjecanje gotovo svih gospodarskih koristi od uporabe maloprodajnog prostora.
The ability to specify the output in a contract before the period of use, without any other decision-making rights relating to the use of the asset, gives a customer the same rights as any customer that purchases goods or services.
To je zato što se za novčane tokove koji proizlaze iz te prodaje smatra da su gospodarske koristi koje kupac stječe uporabom maloprodajnog prostora, čiji dio zatim plaća dobavljaču kao naknadu za pravo uporabe tog prostora.
Protective rights
Pravo na usmjeravanje uporabe
B30 A contract may include terms and conditions designed to protect the supplier's interest in the asset or other assets, to protect its personnel, or to ensure the supplier's compliance with laws or regulations.
B.24.
These are examples of protective rights.
Kupac ima pravo usmjeravati uporabu utvrđene imovine tijekom cijelog razdoblja uporabe samo u sljedećim slučajevima:
For example, a contract may (i) specify the maximum amount of use of an asset or limit where or when the customer can use the asset, (ii) require a customer to follow particular operating practices, or (iii) require a customer to inform the supplier of changes in how an asset will be used.
ako kupac tijekom cijelog razdoblja uporabe ima pravo usmjeravati način i svrhu uporabe imovine (kako je opisano u točkama B.25. – B.30.); ili
B31 The following flowchart may assist entities in making the assessment of whether a contract is, or contains, a lease.
i. kupac tijekom cijelog razdoblja uporabe ima pravo upravljati imovinom (ili usmjeravati druge da upravljaju imovinom na način koji on utvrdi) a da dobavljač pritom nema pravo izmijeniti te upute za upravljanje; ili
Did the customer design the asset in a way that predetermines how and for what purpose the asset will be used throughout the period of use?
Način i svrha uporabe imovine B.25.
Consider paragraph B24(b)(ii).
Kupac ima pravo usmjeravati način i svrhu uporabe imovine ako, u okviru opsega svojeg prava na uporabu definiranog u ugovoru, može izmijeniti način i svrhu uporabe imovine tijekom cijelog razdoblja uporabe.
No No
Subjekt pri toj procjeni uzima u obzir prava odlučivanja koja su najrelevantnija za izmjenu načina i svrhe uporabe imovine tijekom cijelog razdoblja uporabe.
Does the customer have the right to operate the asset throughout the period of use, without the supplier having the right to change those operating instructions?
Prava odlučivanja relevantna su ako utječu na gospodarske koristi koje će proizići iz uporabe.
Consider paragraph B24(b)(i).
Najrelevantnija prava odlučivanja vjerojatno će se razlikovati u različitim ugovorima, ovisno o vrsti imovine i ugovornim uvjetima.
Neither; how and for what purpose the asset will be used is predetermined
B.26.
Does the customer, the supplier, or neither party, have the right to direct how and for what purpose the asset is used throughout the period of use?
Primjeri prava odlučivanja koja, ovisno o okolnostima, omogućuju pravo izmjene načina i svrhe uporabe imovine, u okviru definiranog opsega prava kupca na uporabu, uključuju sljedeće:
Consider paragraphs B25-B30.
prava na izmjenu vrste proizvoda koji se proizvodi s pomoću imovine (na primjer, pravo odlučivanja o tome hoće li se spremnik upotrebljavati za prijevoz robe ili za skladištenje ili o mješavini proizvoda koji se prodaju na maloprodajnom prostoru);
Does the customer have the right to obtain substantially all of the economic benefits from use of the asset throughout the period of use?
prava na izmjenu vremena proizvodnje (na primjer, pravo odlučivanja o tome kada će se upotrebljavati određeni stroj ili elektrana);
Consider paragraphs B21-B23.
prava na izmjenu mjesta proizvodnje (na primjer, pravo odlučivanja o odredištu kamiona ili broda ili o mjestu uporabe određenog elementa opreme); i
Is there an identified asset?
prava na izmjenu odluke o tome hoće li se proizvoditi i u kojoj količini (na primjer, pravo odlučivanja o tome hoće li se u elektrani proizvoditi električna energija i koliko će se električne energije proizvesti u toj elektrani).
Separating components of a contract (paragraphs 12–17)
Primjeri prava odlučivanja koja ne omogućuju pravo izmjene načina i svrhe uporabe imovine uključuju prava koja su ograničena na upravljanje imovinom ili njezino održavanje.
B32 The right to use an underlying asset is a separate lease component if both:
Ta prava može imati kupac ili dobavljač.
the lessee can benefit from use of the underlying asset either on its own or together with other resources that are readily available to the lessee.
Iako su prava kao što su pravo na upravljanje imovinom ili njezino održavanje često bitna za učinkovitu uporabu imovine, to nisu prava koja omogućuju usmjeravanje načina i svrhe uporabe imovine i često ovise o odlukama o načinu i svrsi uporabe imovine.
Readily available resources are goods or services that are sold or leased separately (by the lessor or other suppliers) or resources that the lessee has already obtained (from the lessor or from other transactions or events); and
No prava na upravljanje imovinom mogu kupcu omogućiti pravo na usmjeravanje uporabe imovine ako su relevantne odluke o načinu i svrsi uporabe imovine unaprijed utvrđene (vidjeti točku B.24. podtočku (b) alineju i.).
the underlying asset is neither highly dependent on, nor highly interrelated with, the other underlying assets in the contract.
Odluke utvrđene tijekom i prije razdoblja uporabe
For example, the fact that a lessee could decide not to lease the underlying asset without significantly affecting its rights to use other underlying assets in the contract might indicate that the underlying asset is not highly dependent on, or highly interrelated with, those other underlying assets.
B.28.
B33 A contract may include an amount payable by the lessee for activities and costs that do not transfer a good or service to the lessee.
Relevantne odluke o načinu i svrsi uporabe imovine mogu se unaprijed utvrditi na razne načine.
For example, a lessor may include in the total amount payable a charge for administrative tasks, or other costs it incurs associated with the lease, that do not transfer a good or service to the lessee.
Na primjer, relevantne se odluke mogu unaprijed utvrdili strukturiranjem imovine ili ugovornim ograničenjima uporabe imovine.
Such amounts payable do not give rise to a separate component of the contract, but are considered to be part of the total consideration that is allocated to the separately identified components of the contract.
B.29.
Lease term (paragraphs 18–21)
Kada procjenjuje ima li kupac pravo na usmjeravanje uporabe imovine, subjekt uzima u obzir samo prava odlučivanja o uporabi imovine tijekom razdoblja uporabe, osim ako je kupac strukturirao imovinu (ili određene aspekte imovine) kako je opisano u točki B.24. podtočki (b) alineji ii.
B34 In determining the lease term and assessing the length of the non-cancellable period of a lease, an entity shall apply the definition of a contract and determine the period for which the contract is enforceable.
Posljedično, osim ako su ispunjeni uvjeti iz točke B.24. podtočke (b) alineje ii., subjekt ne uzima u obzir odluke koje su utvrđene prije razdoblja uporabe.
A lease is no longer enforceable when the lessee and the lessor each has the right to terminate the lease without permission from the other party with no more than an insignificant penalty.
Na primjer, ako kupac može utvrditi proizvod imovine samo prije razdoblja uporabe, kupac nema pravo na usmjeravanje uporabe te imovine.
B35 If only a lessee has the right to terminate a lease, that right is considered to be an option to terminate the lease available to the lessee that an entity considers when determining the lease term.
Na temelju mogućnosti utvrđivanja proizvoda u okviru ugovora prije razdoblja uporabe, bez drugih prava odlučivanja povezanih s uporabom imovine, kupac ima ista prava kao bilo koji kupac koji kupuje robu ili usluge.
If only a lessor has the right to terminate a lease, the non-cancellable period of the lease includes the period covered by the option to terminate the lease.
Zaštitna prava
B36 The lease term begins at the commencement date and includes any rent-free periods provided to the lessee by the lessor.
B.30.
B37 At the commencement date, an entity assesses whether the lessee is reasonably certain to exercise an option to extend the lease or to purchase the underlying asset, or not to exercise an option to terminate the lease.
Ugovor može uključivati uvjete čija je svrha zaštititi udio dobavljača u imovini ili drugoj imovini, zaštititi njegovo osoblje ili osigurati da dobavljač poštuje zakone ili propise.
The entity considers all relevant facts and circumstances that create an economic incentive for the lessee to exercise, or not to exercise, the option, including any expected changes in facts and circumstances from the commencement date until the exercise date of the option.
Slijede primjeri zaštitnih prava.
Examples of factors to consider include, but are not limited to:
Na primjer, u ugovoru se može i. utvrditi najveća količina uporabe imovine ili ograničiti gdje i kada kupac može upotrebljavati imovinu, ii. zahtijevati od kupca da slijedi određenu poslovnu praksu ili iii. zahtijevati od kupca da obavijesti dobavljača o izmjeni načina uporabe imovine.
contractual terms and conditions for the optional periods compared with market rates, such as:
Zaštitnim se pravima obično utvrđuje opseg prava kupca na uporabu, ali ona sama po sebi ne znače da kupac nema pravo na usmjeravanje uporabe imovine.
the amount of payments for the lease in any optional period;
B.31.
the amount of any variable payments for the lease or other contingent payments, such as payments resulting from termination penalties and residual value guarantees; and
Je li kupac strukturirao imovinu tako da su način i svrha uporabe imovine tijekom cijelog razdoblja uporabe unaprijed utvrđeni?
the terms and conditions of any options that are exercisable after initial optional periods (for example, a purchase option that is exercisable at the end of an extension period at a rate that is currently below market rates).
Ima li kupac pravo na upravljanje imovinom tijekom cijelog razdoblja uporabe, pri čemu dobavljač nema pravo izmijeniti te upute za upravljanje?
significant leasehold improvements undertaken (or expected to be undertaken) over the term of the contract that are expected to have significant economic benefit for the lessee when the option to extend or terminate the lease, or to purchase the underlying asset, becomes exercisable;
Vidi točku B24 podtočku (b) alineju i.
costs relating to the termination of the lease, such as negotiation costs, relocation costs, costs of identifying another underlying asset suitable for the lessee's needs, costs of integrating a new asset into the lessee's operations, or termination penalties and similar costs, including costs associated with returning the underlying asset in a contractually specified condition or to a contractually specified location;
Nijedan od njih; način i svrha uporabe imovine unaprijed su utvrđeni
the importance of that underlying asset to the lessee's operations, considering, for example, whether the underlying asset is a specialised asset, the location of the underlying asset and the availability of suitable alternatives; and
Imaju li kupac ili dobavljač pravo na usmjeravanje načina i svrhe uporabe imovine tijekom cijelog razdoblja uporabe ili ta prava nema ni jedna strana?
conditionality associated with exercising the option (ie when the option can be exercised only if one or more conditions are met), and the likelihood that those conditions will exist.
Vidi točke B25-B30.