natgillin/translations-raw huggingface dataset:
Each company shall apply IFRIC 13, as set out in the Annex to this Regulation, at the latest as from the commencement date of its first financial year starting after 31 December 2008.
Posamezne družbe začnejo spremembo OPMSRP 13 uporabljati, kakor je navedeno v Prilogi k tej uredbi, najpozneje z začetkom svojega prvega finančnega leta po 31. decembru 2008.
‘IFRIC Interpretation 13 customer loyalty programmes’
„Pojasnilo OPMSRP 13 – Programi nagrajevanja zvestobe strank“
Further information can be obtained from the IASB at www.iasb.org
Nadaljnje informacije je mogoče dobiti pri IASB na spletni strani http://www.iasb.org
IFRIC INTERPRETATION 13
POJASNILO 13 OPMSRP
Customer Loyalty Programmes
Programi zvestobe kupcev
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
MRS 37 Rezervacije, pogojne obveznosti in pogojna sredstva
1 Customer loyalty programmes are used by entities to provide customers with incentives to buy their goods or services.
1 Podjetja uporabljajo programe zvestobe kupcev za spodbujanje kupcev k nakupu svojega blaga ali storitev.
If a customer buys goods or services, the entity grants the customer award credits (often described as ‘points’).
Če kupec nabavi blago ali storitve, prejme od podjetja nagradne dobropise (pogosto imenovane „točke“).
The customer can redeem the award credits for awards such as free or discounted goods or services.
Kupec lahko nagradne dobropise unovči za nagrade v obliki brezplačnega blaga ali storitev ali blaga ali storitev po znižani ceni.
2 The programmes operate in a variety of ways.
2 Programi delujejo na različne načine.
Customers may be required to accumulate a specified minimum number or value of award credits before they are able to redeem them.
Od kupcev se lahko zahteva, da pred unovčitvijo nagradnih dobropisov zberejo določeno minimalno število ali vrednost le-teh.
Award credits may be linked to individual purchases or groups of purchases, or to continued custom over a specified period.
Nagradni dobropisi so lahko vezani na posamezne nakupe ali skupine nakupov, ali na redno nakupovanje v določenem obdobju.
The entity may operate the customer loyalty programme itself or participate in a programme operated by a third party.
Podjetje lahko programe zvestobe kupcev izvaja samo ali sodeluje v programu, ki ga izvaja tretja stranka.
The awards offered may include goods or services supplied by the entity itself and/or rights to claim goods or services from a third party.
Ponujene nagrade so lahko v obliki blaga ali storitev podjetja samega in/ali pravic do blaga ali storitev tretje stranke.
3 This Interpretation applies to customer loyalty award credits that:
3 To pojasnilo se nanaša na nagradne dobropise za zvestobo kupcev, ki
an entity grants to its customers as part of a sales transaction, i.e. a sale of goods, rendering of services or use by a customer of entity assets; and
jih podjetje da svojim kupcem v sklopu prodajnega posla, tj. prodaje blaga, opravljanja storitev ali možnosti, da kupec uporablja sredstva podjetja; in
subject to meeting any further qualifying conditions, the customers can redeem in the future for free or discounted goods or services.
jih lahko kupci v prihodnosti unovčijo bodisi za brezplačno blago ali storitve bodisi za blago ali storitve po znižani ceni, če izpolnjujejo morebitne dodatne pogoje.
The Interpretation addresses accounting by the entity that grants award credits to its customers.
Pojasnilo obravnava način obračunavanja v podjetju, ki svojim kupcem daje nagradne dobropise.
4 The issues addressed in this Interpretation are:
4 To pojasnilo obravnava naslednja vprašanja:
whether the entity’s obligation to provide free or discounted goods or services (‘awards’) in the future should be recognised and measured by:
ali naj podjetje svojo obvezo, da v prihodnosti zagotovi brezplačno blago ali storitve ali blago ali storitve po znižani ceni („nagrade“), pripozna in meri tako, da:
allocating some of the consideration received or receivable from the sales transaction to the award credits and deferring the recognition of revenue (applying paragraph 13 of IAS 18); or
del prejemka ali terjatve iz prodajnega posla pripiše nagradnim dobropisom in odloži pripoznavanje prihodka (kot določa 13. člen MRS 18); ali
providing for the estimated future costs of supplying the awards (applying paragraph 19 of IAS 18); and
oceni prihodnje stroške zagotovitve nagrad (kot določa 19. člen MRS 18); in
if consideration is allocated to the award credits:
če se prejemek pripiše nagradnim dobropisom:
how much should be allocated to them;
koliko jim ga je treba pripisati;
when revenue should be recognised; and
kdaj je treba pripoznati prihodek; in
if a third party supplies the awards, how revenue should be measured.
kako je treba meriti prihodek, če nagrade zagotovi tretja stranka.
CONSENSUS
MNENJE
5 An entity shall apply paragraph 13 of IAS 18 and account for award credits as a separately identifiable component of the sales transaction(s) in which they are granted (the ‘initial sale’).
5 Podjetje uporabi 13. člen MRS 18 in nagradne dobropise obračuna kot ločeno ugotovljive sestavine prodajnega posla, v sklopu katerega se taki dobropisi dajejo („začetna prodaja“).
The fair value of the consideration received or receivable in respect of the initial sale shall be allocated between the award credits and the other components of the sale.
Poštena vrednost prejemka ali terjatve iz začetne prodaje se razporedi med nagradne dobropise in druge sestavine prodaje.
6 The consideration allocated to the award credits shall be measured by reference to their fair value, i.e. the amount for which the award credits could be sold separately.
6 Prejemek, pripisan nagradnim dobropisom, se meri na podlagi njihove poštene vrednosti, tj. zneska, po katerem bi se nagradni dobropisi prodajali ločeno.
7 If the entity supplies the awards itself, it shall recognise the consideration allocated to award credits as revenue when award credits are redeemed and it fulfils its obligations to supply awards.
7 Če podjetje sámo zagotovi nagrade, pripozna prejemek, pripisan nagradnim dobropisom, kot prihodek, ko se unovčijo nagradni dobropisi in ko podjetje izpolni svoje obveze glede zagotovitve nagrad.
The amount of revenue recognised shall be based on the number of award credits that have been redeemed in exchange for awards, relative to the total number expected to be redeemed.
Višina pripoznanega prihodka temelji na temu, kolikšno je število nagradnih dobropisov, ki so bili unovčeni in zamenjani za nagrade, glede na skupno število nagradnih dobropisov, za katere se pričakuje, da bodo unovčeni.
8 If a third party supplies the awards, the entity shall assess whether it is collecting the consideration allocated to the award credits on its own account (ie as the principal in the transaction) or on behalf of the third party (ie as an agent for the third party).
8 Če nagrade zagotovi tretja stranka, podjetje oceni, ali prejemke, pripisane nagradnim dobropisom, zbira za svoj račun (tj. kot naročnik posla) ali v imenu tretje stranke (tj. kot posrednik za tretjo stranko).
If the entity is collecting the consideration on behalf of the third party, it shall:
Če podjetje zbira prejemke v imenu tretje stranke:
measure its revenue as the net amount retained on its own account, i.e. the difference between the consideration allocated to the award credits and the amount payable to the third party for supplying the awards; and
meri svoj prihodek v višini čistega zneska, ki ga zadrži za svoj račun, tj. razlike med prejemkom, pripisanim nagradnim dobropisom, in plačilom tretji stranki za zagotovitev nagrad; in
recognise this net amount as revenue when the third party becomes obliged to supply the awards and entitled to receive consideration for doing so.
pripozna čisti znesek kot prihodek, ko je tretja stranka dolžna zagotoviti nagrade in ko v zameno pridobi pravico do pripadajočega prejemka.
These events may occur as soon as the award credits are granted.
To se lahko zgodi takoj po odobritvi nagradnih dobropisov.
Alternatively, if the customer can choose to claim awards from either the entity or a third party, these events may occur only when the customer chooses to claim awards from the third party.
Če lahko kupec izbira med nagradami, ki jih ponujata bodisi podjetje bodisi tretja stranka, pa se to zgodi samo v primeru, da se stranka odloči za nagrade tretje stranke.
If the entity is collecting the consideration on its own account, it shall measure its revenue as the gross consideration allocated to the award credits and recognise the revenue when it fulfils its obligations in respect of the awards.
Če podjetje zbira prejemke za svoj račun, meri prihodek v višini kosmatega prejemka, pripisanega nagradnim dobropisom, prihodek pa pripozna, ko izpolni svoje obveze glede zagotovitve nagrad.
9 If at any time the unavoidable costs of meeting the obligations to supply the awards are expected to exceed the consideration received and receivable for them (ie the consideration allocated to the award credits at the time of the initial sale that has not yet been recognised as revenue plus any further consideration receivable when the customer redeems the award credits), the entity has onerous contracts.
9 Če je pričakovati, da bodo neizogibni stroški izpolnjevanja obvez glede zagotovitve nagrad kadarkoli presegli prejemke in terjatve v zvezi z njimi (tj. prejemke, pripisane nagradnim dobropisom v trenutku začetne prodaje, ki še niso bili pripoznani kot prihodek, in morebitne dodatne prejemke, ki nastanejo, ko kupec unovči nagradne dobropise), so pogodbe podjetja kočljive.
A liability shall be recognised for the excess in accordance with IAS 37.
V skladu z MRS 37 se presežek pripozna kot obveznost.
The need to recognise such a liability could arise if the expected costs of supplying awards increase, for example if the entity revises its expectations about the number of award credits that will be redeemed.
Tako obveznost bi bilo treba pripoznati, če se povečajo pričakovani stroški zagotovitve nagrad, ko podjetje na primer spremeni svoja pričakovanja o številu nagradnih dobropisov, ki bodo unovčeni.
10 An entity shall apply this Interpretation for annual periods beginning on or after 1 July 2008.
10 Podjetje uporablja to pojasnilo za letna obračunska obdobja, ki se začnejo 1. julija 2008 ali pozneje.
If an entity applies the Interpretation for a period beginning before 1 July 2008, it shall disclose that fact.
Če podjetje uporablja to pojasnilo za obdobja, ki se začnejo pred 1. julijem 2008, mora to razkriti.
11 Changes in accounting policy shall be accounted for in accordance with IAS 8.
11 Spremembe računovodskih usmeritev se obravnavajo v skladu z MRS 8.
Application guidance
Napotki za uporabo
This appendix is an integral part of the Interpretation.
Ta priloga je sestavni del pojasnila.
Measuring the fair value of award credits
Merjene poštene vrednosti nagradnih dobropisov
Paragraph 6 of the consensus requires the consideration allocated to award credits to be measured by reference to their fair value, i.e. the amount for which the award credits could be sold separately.
člen mnenja zahteva, da se prejemek, pripisan nagradnim dobropisom, meri na podlagi njihove poštene vrednosti, tj. zneska, po katerem bi se nagradni dobropisi prodajali ločeno.
If the fair value is not directly observable, it must be estimated.
Če poštena vrednost ni neposredno ugotovljiva, jo je treba oceniti.
An entity may estimate the fair value of award credits by reference to the fair value of the awards for which they could be redeemed.
Podjetje lahko oceni pošteno vrednost nagradnih dobropisov na podlagi poštene vrednosti nagrad, za katere jih je mogoče unovčiti.
The fair value of these awards would be reduced to take into account:
Poštena vrednost nagrad se zniža tako, da se upošteva:
the fair value of awards that would be offered to customers who have not earned award credits from an initial sale; and
poštena vrednost nagrad, ponujenih kupcem, ki niso upravičeni do nagradnih dobropisov iz začetne prodaje; in
the proportion of award credits that are not expected to be redeemed by customers.
delež nagradnih dobropisov, za katere se pričakuje, da jih kupci ne bodo unovčili.
If customers can choose from a range of different awards, the fair value of the award credits will reflect the fair values of the range of available awards, weighted in proportion to the frequency with which each award is expected to be selected.
Če lahko kupci izbirajo med več različnimi nagradami, bo poštena vrednost nagradnih dobropisov odražala poštene vrednosti košarice razpoložljivih nagrad, tehtanih v sorazmerju s pričakovano pogostnostjo izbire posamezne nagrade.
In some circumstances, other estimation techniques may be available.
V nekaterih okoliščinah se lahko uporabljajo druge metode ocenjevanja.
For example, if a third party will supply the awards and the entity pays the third party for each award credit it grants, it could estimate the fair value of the award credits by reference to the amount it pays the third party, adding a reasonable profit margin.
Če nagrade na primer zagotovi tretja stranka, ki ji podjetje plača za vsak dani nagradni dobropis, lahko podjetje oceni pošteno vrednost nagradnih dobropisov na podlagi zneska, ki ga plača tretji stranki, k čemur doda razumno stopnjo dobička.
Judgement is required to select and apply the estimation technique that satisfies the requirements of paragraph 6 of the consensus and is most appropriate in the circumstances.
Metodo ocenjevanja, ki ustreza zahtevam iz 6. člena mnenja in je v določenih okoliščinah najprimernejša, je treba izbrati in uporabljati s presojo.
IFRIC 13
OPMSRP 13
Commission Regulation (EC) No 1263/2008
Uredba Komisije (ES) št. 1263/2008
amending Regulation (EC) No 1126/2008 adopting certain international accounting standards in accordance with Regulation (EC) No 1606/2002 of the European Parliament and of the Council as regards International Financial Reporting Interpretation Committee's (IFRIC) Interpretation 14
o spremembi Uredbe (ES) št. 1126/2008 o sprejetju nekaterih mednarodnih računovodskih standardov v skladu z Uredbo (ES) št. 1606/2002 Evropskega parlamenta in Sveta, kar zadeva pojasnilo 14 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP)
On 5 July 2007, the International Financial Reporting Interpretations Committee (IFRIC) published IFRIC Interpretation 14 IAS 19 — The Limit on a defined benefit Asset, Minimum Funding Requirements and their Interaction, hereinafter ‘IFRIC 14’.
Dne 5. julija 2007 je Odbor za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) objavil pojasnilo 14 OPMSRP na podlagi MRS 19 – Omejitev sredstva za določeni zaslužek, zahteve glede minimalnega financiranja in njihove medsebojne povezanosti, v nadaljnjem besedilu: „OPMSRP 14“.
IFRIC 14 clarifies provisions of International Accounting Standard (IAS) 19 regarding the measurement of a defined benefit asset within the context of post-retirement defined benefit plans, when a minimum funding requirement exists.
OPMSRP 14 pojasnjuje določbe mednarodnega računovodskega standarda (MRS) 19 v zvezi z merjenjem sredstva za določeni zaslužek v okviru programov z določenimi zaslužki za obdobje po upokojitvi, če obstaja zahteva glede minimalnega financiranja.
A defined benefit asset is a surplus of the fair value of the plan assets over the present value of the defined benefit obligation.
Sredstvo za določeni zaslužek je presežek, ki nastane, kadar poštena vrednost sredstev programa presega sedanjo vrednost obveze za določeni zaslužek.
IAS 19 limits its measurement to the present value of economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan, which can be affected by minimum funding requirements.
MRS 19 omejuje njegovo merjenje na sedanjo vrednost vseh gospodarskih koristi, razpoložljivih v obliki vračila denarja iz programa ali zmanjšanja prihodnjih prispevkov v program, na katere lahko vplivajo zahteve glede minimalnega financiranja.
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 14 meets the technical criteria for adoption set out in Article 3(2) of Regulation (EC) No 1606/2002.
Posvetovanje s skupino tehničnih strokovnjakov Evropske svetovalne skupine za računovodsko poročanje (EFRAG) potrjuje, da OPMSRP 14 izpolnjuje tehnična merila za sprejetje, določena v členu 3(2) Uredbe (ES) št. 1606/2002.
In accordance with Commission Decision 2006/505/EC of 14 July 2006 setting up a Standards Advice Review Group to advise the Commission on the objectivity and neutrality of the European Financial Reporting Advisory Group's (EFRAG’s) opinions [3], the Standards Advice Review Group considered EFRAG's opinion on endorsement and advised the European Commission that it is well-balanced and objective.
Svetovalna skupine za presojo mnenj o računovodskih standardih je v skladu s Sklepom Komisije 2006/505/ES z dne 14. julija 2006 o ustanovitvi Svetovalne skupine za presojo mnenj o računovodskih standardih, ki bo svetovala Komisiji glede objektivnosti in nevtralnosti mnenj Evropske svetovalne skupine za računovodsko poročanje (EFRAG) [3], preučila mnenje EFRAG o potrditvi in svetovala Evropski komisiji, da je dobro uravnoteženo in objektivno.
In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Interpretations Committee's (IFRIC) Interpretation 14 IAS 19 — The Limit on a defined benefit Asset, Minimum Funding Requirements and their Interaction is inserted as set out in the Annex to this Regulation.
V Prilogo k Uredbi (ES) št. 1126/2008 se vstavi pojasnilo 14 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP) na podlagi MRS 19 – Omejitev sredstva za določeni zaslužek, zahteve glede minimalnega financiranja in njihove medsebojne povezanosti, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply IFRIC 14, as set out in the Annex to this Regulation, at the latest, as from the commencement date of its first financial year starting after 31 December 2008.
Posamezna družba začne uporabljati OPMSRP 14, kakor je navedeno v Prilogi k tej uredbi, najpozneje z začetkom svojega prvega finančnega leta po 31. decembru 2008.
IFRIC Interpretation 14 IAS 19 — The Limit on a defined benefit Asset, Minimum Funding Requirements and their Interaction
„Pojasnilo OPMSRP 14 MRS 19 – Omejitev sredstva za določeni zaslužek, zahteve glede minimalnega financiranja in njihove medsebojne povezanosti“
IFRIC INTERPRETATION 14
POJASNILO 14 OPMSRP
IAS 19 — The Limit on a Defined Benefit Asset, Minimum Funding Requirements and their Interaction
MRS 19 – Omejitev sredstva določenega zaslužka, minimalne zahteve financiranja in njihove medsebojne povezanosti
1 Paragraph 58 of IAS 19 limits the measurement of a defined benefit asset to ‘the present value of economic benefits available in the form of refunds from the plan or reductions in future contributions to the plan’ plus unrecognised gains and losses.
1 58. člen MRS 19 omejuje merjenje sredstva določenega zaslužka na „sedanjo vrednost vseh gospodarskih koristi, razpoložljivih v obliki vračila denarja iz programa ali zmanjšanja prispevkov v program v prihodnosti“ in nepripoznane dobičke in izgube.
Questions have arisen about when refunds or reductions in future contributions should be regarded as available, particularly when a minimum funding requirement exists.
Pojavljajo se vprašanja, kdaj se vračila denarja ali zmanjšanja prispevkov v prihodnosti štejejo za razpoložljiva, kar zlasti velja v primeru zahteve glede minimalnega financiranja.
2 Minimum funding requirements exist in many countries to improve the security of the post-employment benefit promise made to members of an employee benefit plan.
2 Zahteva glede minimalnega financiranja obstaja v številnih državah, njen namen pa je izboljšati zanesljivost zagotovil, danih članom programa zaslužkov zaposlencev v zvezi s pozaposlitvenimi zaslužki.
Such requirements normally stipulate a minimum amount or level of contributions that must be made to a plan over a given period.
Take zahteve navadno določajo najnižji znesek ali raven prispevkov, ki jih je treba vplačati v program v danem obdobju.
Therefore, a minimum funding requirement may limit the ability of the entity to reduce future contributions.
Zahteva glede minimalnega financiranja lahko tako omeji možnosti podjetja za zmanjšanje prispevkov v prihodnosti.
3 Further, the limit on the measurement of a defined benefit asset may cause a minimum funding requirement to be onerous.
3 Omejitev merjenja sredstva določenega zaslužka lahko tudi privede do kočljivosti zahteve glede minimalnega financiranja.
Normally, a requirement to make contributions to a plan would not affect the measurement of the defined benefit asset or liability.
Zahteva za vplačilo prispevkov v program ponavadi ne vpliva na merjenje sredstva ali obveznosti določenega zaslužka.
This is because the contributions, once paid, will become plan assets and so the additional net liability is nil.
Temu je tako, ker prispevki po vplačilu postanejo sredstva programa, kar pomeni, da dodatna čista obveznost znaša nič.
However, a minimum funding requirement may give rise to a liability if the required contributions will not be available to the entity once they have been paid.
Zahteva glede minimalnega financiranja pa bi lahko vseeno privedla do nastanka obveznosti, če zahtevani prispevki podjetju ne bi bili na voljo po vplačilu.
4 This Interpretation applies to all post-employment defined benefits and other long-term employee defined benefits.
4 Pojasnilo se uporablja za vse določene pozaposlitvene zaslužke in druge dolgoročne določene zaslužke zaposlencev.
5 For the purpose of this Interpretation, minimum funding requirements are any requirements to fund a post-employment or other long-term defined benefit plan.
5 Za potrebe tega pojasnila pomenijo zahteve glede minimalnega financiranja vse zahteve glede financiranja pozaposlitvenih ali drugih dolgoročnih programov z določenimi zaslužki.
6 The issues addressed in this Interpretation are:
6 To pojasnilo obravnava naslednja vprašanja:
when refunds or reductions in future contributions should be regarded as available in accordance with paragraph 58 of IAS 19;
kdaj se vračila denarja ali zmanjšanja prispevkov v prihodnosti štejejo za razpoložljiva v skladu z 58. členom MRS 19;
how a minimum funding requirement might affect the availability of reductions in future contributions;
kako bi lahko zahteva glede minimalnega financiranja vplivala na razpoložljivost zmanjšanja prispevkov v prihodnosti;
when a minimum funding requirement might give rise to a liability.
kdaj bi lahko zahteva glede minimalnega financiranja privedla do nastanka obveznosti.
Availability of a refund or reduction in future contributions
Razpoložljivost vračila denarja ali zmanjšanje prispevkov v prihodnosti
7 An entity shall determine the availability of a refund or a reduction in future contributions in accordance with the terms and conditions of the plan and any statutory requirements in the jurisdiction of the plan.
7 Podjetje določi razpoložljivost vračila denarja ali zmanjšanje prispevkov v prihodnosti v skladu s pogoji programa in zakonskimi predpisi, ki se nanašajo na program.
8 An economic benefit, in the form of a refund or a reduction in future contributions, is available if the entity can realise it at some point during the life of the plan or when the plan liabilities are settled.
8 Razpoložljivost gospodarske koristi v obliki vračila denarja ali zmanjšanja prispevkov v prihodnosti je mogoča, če jo lahko podjetje uresniči v času trajanja programa ali ob poravnavi obveznosti programa.
In particular, such an economic benefit may be available even if it is not realisable immediately at the balance sheet date.
Takšna gospodarska korist je lahko razpoložljiva tudi, če ni uresničljiva takoj na datum bilance stanja.
9 The economic benefit available does not depend on how the entity intends to use the surplus.
9 Razpoložljiva gospodarska korist ni odvisna od tega, kako namerava podjetje uporabiti presežek.