natgillin/translations-raw huggingface dataset:
IFRIC 15 is an interpretation that provides clarification and guidance on when revenue from the construction of real estate should be recognised in the accounts, in particular, whether a construction agreement is within the scope of IAS 11 Construction Contracts or IAS 18 Revenue.
OPMSRP 15 pojasnjuje in daje napotke glede tega, kdaj je treba prihodek od izgradnje nepremičnine pripoznati v računovodskih izkazih in zlasti, ali dogovor o izgradnji spada na področje uporabe mednarodnega računovodskega standarda (MRS) 11 (Pogodbe o gradbenih delih) ali MRS 18 (Prihodki).
The consultation with the Technical Expert Group (TEG) of the European Financial Reporting Advisory Group (EFRAG) confirms that IFRIC 15 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 15 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 Commission that it is well-balanced and objective.
V skladu s Sklepom Komisije št. 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], je Svetovalna skupina za presojo mnenj o računovodskih standardih preučila mnenje EFRAG o potrditvi in svetovala Komisiji, da je mnenje dobro uravnoteženo in objektivno.
In the Annex to Regulation (EC) No 1126/2008, International Financial Reporting Interpretations Committee’s (IFRIC) Interpretation 15 Agreements for the Construction of Real Estate is inserted as set out in the Annex to this Regulation.
V Prilogo k Uredbi (ES) št. 1126/2008 se vstavi Pojasnilo 15 Odbora za pojasnjevanje mednarodnih standardov računovodskega poročanja (OPMSRP), Dogovori o izgradnji nepremičnin, kakor je navedeno v Prilogi k tej uredbi.
Each company shall apply IFRIC 15, 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 2009.
Posamezne družbe začnejo uporabljati Pojasnilo OPMSRP 15, ki je navedeno v Prilogi k tej uredbi, najpozneje z začetnim datumom svojega prvega finančnega leta, ki se začne po 31. decembru 2009.
IFRIC 15
OPMSRP 15
IFRIC Interpretation 15 Agreements for the Construction of Real Estate
Pojasnilo OPMSRP 15, Dogovori o izgradnji nepremičnin
IFRIC INTERPRETATION 15
POJASNILO OPMSRP 15
Agreements for the Construction of Real Estate
Dogovori o izgradnji nepremičnin
REFERENCES
SKLICEVANJA
IAS 1 Presentation of Financial Statements (as revised in 2007)
MRS 1 Predstavljanje računovodskih izkazov (popravljen 2007)
IFRIC 12 Service Concession Arrangements
OPMSRP 12 Dogovori o koncesiji storitev
IFRIC 13 Customer Loyalty Programmes
OPMSRP 13 Programi zvestobe kupcev
1 In the real estate industry, entities that undertake the construction of real estate, directly or through subcontractors, may enter into agreements with one or more buyers before construction is complete.
1 V nepremičninski dejavnosti lahko podjetja, ki se lotijo gradnje nepremičnin, neposredno ali prek podizvajalcev sklenejo dogovore z enim ali več kupci že pred dokončanjem gradnje.
Such agreements take diverse forms.
Ti dogovori se pojavljajo v različnih oblikah.
2 For example, entities that undertake the construction of residential real estate may start to market individual units (apartments or houses) ‘off plan’, i.e. while construction is still in progress, or even before it has begun.
2 Podjetja, ki se na primer lotijo gradnje stanovanjskih nepremičnin, lahko začnejo s trženjem posameznih stanovanjskih enot (stanovanj, hiš) pred dokončanjem gradnje, tj. med potekom gradnje ali celo pred njenim začetkom.
Each buyer enters into an agreement with the entity to acquire a specified unit when it is ready for occupation.
Vsak kupec s podjetjem sklene dogovor, da bo kupil določeno stanovanjsko enoto, ko bo ta pripravljena za vselitev.
Typically, the buyer pays a deposit to the entity that is refundable only if the entity fails to deliver the completed unit in accordance with the contracted terms.
Kupec podjetju navadno plača predujem, ki ga slednje vrne samo v primeru, da mu dokončane stanovanjske enote ne uspe predati v skladu s pogodbenimi določili.
The balance of the purchase price is generally paid to the entity only on contractual completion, when the buyer obtains possession of the unit.
Preostanek nakupne cene se podjetju navadno plača le ob izpolnitvi pogodbe, tj. ko stanovanjska enota preide v last kupca.
3 Entities that undertake the construction of commercial or industrial real estate may enter into an agreement with a single buyer.
3 Podjetja, ki se lotijo gradnje komercialnih ali industrijskih nepremičnin, lahko dogovor sklenejo z enim samim kupcem.
The buyer may be required to make progress payments between the time of the initial agreement and contractual completion.
Od kupca se lahko zahteva, da v času med sklenitvijo začetnega dogovora in izpolnitvijo pogodbe izvrši postopna plačila.
Construction may take place on land the buyer owns or leases before construction begins.
Gradnja lahko poteka na zemljišču, ki je v lasti kupca ali ga kupec dobi v zakup pred začetkom gradnje.
4 This Interpretation applies to the accounting for revenue and associated expenses by entities that undertake the construction of real estate directly or through subcontractors.
4 Pojasnilo se uporablja za obračunavanje prihodkov in z njimi povezanih odhodkov podjetij, ki se lotijo gradnje nepremičnin neposredno ali prek podizvajalcev.
5 Agreements in the scope of this Interpretation are agreements for the construction of real estate.
5 Dogovori, ki sodijo na področje uporabe tega pojasnila, so dogovori o izgradnji nepremičnin.
In addition to the construction of real estate, such agreements may include the delivery of other goods or services.
Poleg izgradnje nepremičnin lahko taki dogovori vključujejo tudi zagotavljanje drugih proizvodov ali storitev.
6 The Interpretation addresses two issues:
6 Pojasnilo obravnava dve vprašanji:
Is the agreement within the scope of IAS 11 or IAS 18?
ali dogovor sodi na področje uporabe MRS 11 ali MRS 18?
When should revenue from the construction of real estate be recognised?
kdaj je treba pripoznati prihodke od izgradnje nepremičnin?
7 The following discussion assumes that the entity has previously analysed the agreement for the construction of real estate and any related agreements and concluded that it will retain neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the constructed real estate to an extent that would preclude recognition of some or all of the consideration as revenue.
7 Spodnja razprava predpostavlja, da je podjetje predhodno analiziralo dogovor o izgradnji nepremičnin in vse s tem povezane dogovore ter sklenilo, da ne bo obdržalo niti toliko sodelovanja pri poslovodenju, kot se ga navadno povezuje z lastništvom, niti tolikšnega dejanskega obvladovanja zgrajenih nepremičnin, ki bi izključevalo pripoznanje dela ali celotnega plačila kot prihodka.
If recognition of some of the consideration as revenue is precluded, the following discussion applies only to the part of the agreement for which revenue will be recognised.
Če je pripoznanje dela ali celotnega plačila kot prihodka izključeno, se spodnja razprava nanaša samo na del dogovora, za katerega bo prihodek pripoznan.
8 Within a single agreement, an entity may contract to deliver goods or services in addition to the construction of real estate (e.g. a sale of land or provision of property management services).
8 Podjetje lahko v okviru posameznega dogovora sklene pogodbo, da bo proizvode ali storitve zagotovilo poleg izgradnje nepremičnine (npr. prodaja zemljišča ali zagotavljanje storitev upravljanja z zemljiščem).
In accordance with paragraph 13 of IAS 18, such an agreement may need to be split into separately identifiable components including one for the construction of real estate.
V skladu s 13. členom MRS 18 se lahko tak dogovor po potrebi razdeli na ločeno opredeljive sestavine, vključno s tisto o izgradnji nepremičnin.
The fair value of the total consideration received or receivable for the agreement shall be allocated to each component.
Poštena vrednost skupnega prejetega plačila ali terjatve, ki izhaja iz dogovora, se pripozna za vsako sestavino.
If separate components are identified, the entity applies paragraphs 10-12 of this Interpretation to the component for the construction of real estate in order to determine whether that component is within the scope of IAS 11 or IAS 18.
Če so ugotovljene ločene sestavine, podjetje uporabi 10–12. člen tega pojasnila za sestavino, ki se nanaša na izgradnjo nepremičnin, da določi, ali ta sestavina sodi na področje uporabe MRS 11 ali MRS 18.
The segmenting criteria of IAS 11 then apply to any component of the agreement that is determined to be a construction contract.
Merila za razčlenjevanje iz MRS 11 se nato uporabijo za vsako sestavino dogovora, za katero se ugotovi, da je pogodba o gradbenih delih.
9 The following discussion refers to an agreement for the construction of real estate but it also applies to a component for the construction of real estate identified within an agreement that includes other components.
9 Spodnja razprava se nanaša na dogovor o izgradnji nepremičnin, vendar se hkrati nanaša tudi na sestavino izgradnje nepremičnin, ugotovljeno v okviru dogovora, ki vključuje tudi druge sestavine.
Determining whether the agreement is within the scope of IAS 11 or IAS 18
Ugotavljanje, ali dogovor sodi na področje uporabe MRS 11 ali MRS 18
10 Determining whether an agreement for the construction of real estate is within the scope of IAS 11 or IAS 18 depends on the terms of the agreement and all the surrounding facts and circumstances.
10 Ugotavljanje, ali dogovor o izgradnji nepremičnin sodi na področje uporabe MRS 11 ali MRS 18, je odvisno od določb dogovora ter vseh s tem povezanih dejstev in okoliščin.
Such a determination requires judgement with respect to each agreement.
Pri tovrstnem ugotavljanju je treba presojo opraviti ločeno za vsak dogovor.
11 IAS 11 applies when the agreement meets the definition of a construction contract set out in paragraph 3 of IAS 11: ‘a contract specifically negotiated for the construction of an asset or a combination of assets …’ An agreement for the construction of real estate meets the definition of a construction contract when the buyer is able to specify the major structural elements of the design of the real estate before construction begins and/or specify major structural changes once construction is in progress (whether or not it exercises that ability).
11 MRS 11 se uporablja, kadar dogovor ustreza opredelitvi pogodbe o gradbenih delih, določeni v 3. členu MRS 11: „pogodba, ki je sklenjena posebej za gradnjo kakega sredstva ali združek sredstev …“. Dogovor o izgradnji nepremičnin ustreza opredelitvi pogodbe o gradbenih delih, kadar lahko kupec pred začetkom gradnje določi glavne konstrukcijske elemente načrta nepremičnine in/ali določi glavne konstrukcijske spremembe, potem ko se je gradnja že začela (ne glede na to, ali to lahko stori).
When IAS 11 applies, the construction contract also includes any contracts or components for the rendering of services that are directly related to the construction of the real estate in accordance with paragraph 5(a) of IAS 11 and paragraph 4 of IAS 18.
Kadar se uporablja MRS 11, pogodba o gradbenih delih vključuje tudi kakršne koli pogodbe ali sestavine opravljanja storitev, ki so neposredno povezane z gradnjo nepremičnin v skladu s 5.(a) členom MRS 11 in 4. členom MRS 18.
12 In contrast, an agreement for the construction of real estate in which buyers have only limited ability to influence the design of the real estate, e.g. to select a design from a range of options specified by the entity, or to specify only minor variations to the basic design, is an agreement for the sale of goods within the scope of IAS 18.
12 Nasprotno pa dogovor o izgradnji nepremičnin, pri katerem lahko kupci samo v omejenem obsegu vplivajo na načrt nepremičnin, npr. izbira načrta na podlagi palete možnosti, ki jih je določilo podjetje, ali določijo le manjša odstopanja od osnovnega načrta, predstavlja dogovor o prodaji proizvodov, ki sodi na področje uporabe MRS 18.
Accounting for revenue from the construction of real estate
Obračunavanje prihodkov od izgradnje nepremičnin
The agreement is a construction contract
Dogovor je pogodba o gradbenih delih
13 When the agreement is within the scope of IAS 11 and its outcome can be estimated reliably, the entity shall recognise revenue by reference to the stage of completion of the contract activity in accordance with IAS 11.
13 Kadar dogovor sodi na področje uporabe MRS 11 in je mogoče njegov izid zanesljivo oceniti, podjetje pripozna prihodke glede na stopnjo dokončanosti pogodbene dejavnosti v skladu z MRS 11.
14 The agreement may not meet the definition of a construction contract and therefore be within the scope of IAS 18.
14 Vendar je mogoče, da dogovor ne ustreza opredelitvi pogodbe o gradbenih delih in zato sodi na področje uporabe MRS 18.
In this case, the entity shall determine whether the agreement is for the rendering of services or for the sale of goods.
V tem primeru podjetje določi, ali gre pri dogovoru za opravljanje storitev ali za prodajo proizvodov.
The agreement is an agreement for the rendering of services
Dogovor je dogovor o opravljanju storitev
15 If the entity is not required to acquire and supply construction materials, the agreement may be only an agreement for the rendering of services in accordance with IAS 18.
15 Če podjetju ni treba priskrbeti in dostaviti gradbenega materiala, gre lahko samo za dogovor o opravljanju storitev v skladu z MRS 18.
In this case, if the criteria in paragraph 20 of IAS 18 are met, IAS 18 requires revenue to be recognised by reference to the stage of completion of the transaction using the percentage of completion method.
Če so v tem primeru izpolnjena merila iz 20. člena MRS 18, je treba v skladu z MRS 18 prihodke pripoznati glede na stopnjo dokončanosti posla, in sicer po metodi odstotka dokončanosti del.
The requirements of IAS 11 are generally applicable to the recognition of revenue and the associated expenses for such a transaction (IAS 18 paragraph 21).
Zahteve MRS 11 se na splošno uporabljajo za pripoznavanje prihodkov in z njimi povezanih odhodkov, ki nastanejo pri takem poslu (21. člen MRS 18).
The agreement is an agreement for the sale of goods
Dogovor je dogovor o prodaji proizvodov
16 If the entity is required to provide services together with construction materials in order to perform its contractual obligation to deliver the real estate to the buyer, the agreement is an agreement for the sale of goods and the criteria for recognition of revenue set out in paragraph 14 of IAS 18 apply.
16 Če mora podjetje poleg storitev zagotoviti tudi gradbeni material, da bi tako izpolnilo pogodbeno obvezo, ki mu nalaga predajo nepremičnine kupcu, gre za dogovor o prodaji proizvodov, kar pomeni, da se uporabljajo merila za pripoznavanje prihodkov, določena v 14. členu MRS 18.
17 The entity may transfer to the buyer control and the significant risks and rewards of ownership of the work in progress in its current state as construction progresses.
17 Podjetje lahko med potekom gradnje na kupca prenese obvladovanje ter pomembna tveganja in koristi lastništva nedokončane proizvodnje.
In this case, if all the criteria in paragraph 14 of IAS 18 are met continuously as construction progresses, the entity shall recognise revenue by reference to the stage of completion using the percentage of completion method.
Če so v tem primeru med potekom gradnje ves čas izpolnjena vsa merila iz 14. člena MRS 18, podjetje pripozna prihodke glede na stopnjo dokončanosti, in sicer po metodi odstotka dokončanosti del.
The requirements of IAS 11 are generally applicable to the recognition of revenue and the associated expenses for such a transaction.
Zahteve iz MRS 11 se na splošno uporabljajo za pripoznavanje prihodkov in z njimi povezanih odhodkov, ki nastanejo pri takem poslu.
18 The entity may transfer to the buyer control and the significant risks and rewards of ownership of the real estate in its entirety at a single time (e.g. at completion, upon or after delivery).
18 Podjetje lahko na kupca hkrati in v celoti prenese obvladovanje ter pomembna tveganja in koristi lastništva nepremičnine (npr. ob dokončanju, ob predaji ali po njej).
In this case, the entity shall recognise revenue only when all the criteria in paragraph 14 of IAS 18 are satisfied.
V tem primeru podjetje pripozna prihodke samo, kadar so izpolnjena vsa merila iz 14. člena MRS 18.
19 When the entity is required to perform further work on real estate already delivered to the buyer, it shall recognise a liability and an expense in accordance with paragraph 19 of IAS 18.
19 Kadar mora podjetje na nepremičnini, predani kupcu, opraviti dodatna dela, pripozna obveznost in odhodek v skladu z 19. členom MRS 18.
The liability shall be measured in accordance with IAS 37.
Obveznost se izmeri v skladu z MRS 37.
When the entity is required to deliver further goods or services that are separately identifiable from the real estate already delivered to the buyer, it would have identified the remaining goods or services as a separate component of the sale, in accordance with paragraph 8 of this Interpretation.
Kadar mora podjetje zagotoviti dodatne proizvode ali storitve, ki jih je mogoče opredeliti ločeno od nepremičnin, ki so že bile predane kupcu, opredeli preostale proizvode ali storitve kot ločeno sestavino prodaje v skladu z 8. členom tega pojasnila.
Disclosures
Razkrivanje
20 When an entity recognises revenue using the percentage of completion method for agreements that meet all the criteria in paragraph 14 of IAS 18 continuously as construction progresses (see paragraph 17 of the Interpretation), it shall disclose:
20 Kadar pri dogovorih, ki med potekom gradnje ves čas izpolnjujejo vsa merila iz 14. člena MRS 18 (glej 17. člen pojasnila), podjetje pripozna prihodke po metodi odstotka dokončanosti del, mora razkriti:
how it determines which agreements meet all the criteria in paragraph 14 of IAS 18 continuously as construction progresses;
kako ugotovi, kateri dogovori med potekom gradnje vas čas izpolnjujejo vsa merila iz 14. člena MRS 18;
the amount of revenue arising from such agreements in the period; and
znesek prihodkov, ki med obdobjem izidejo iz takih dogovorov; in
the methods used to determine the stage of completion of agreements in progress.
metode, uporabljene za določanje stopnje dokončanosti del po še neizpolnjenih dogovorih.
21 For the agreements described in paragraph 20 that are in progress at the reporting date, the entity shall also disclose:
21 Pri dogovorih, opisanih v 20. členu, ki na dan poročanja še niso bili izpolnjeni, podjetje razkrije tudi:
the aggregate amount of costs incurred and recognised profits (less recognised losses) to date; and
agregatni znesek nastalih stroškov in pripoznanih dobičkov (manj pripoznane izgube) do določenega dneva; in
the amount of advances received.
znesek prejetih predujmov.
AMENDMENTS TO THE APPENDIX TO IAS 18
SPREMEMBE PRILOGE K MRS 18
22-23 [Amendment not applicable to bare, numbered Standards]
22–23 (Sprememba ne velja za osnovne, oštevilčene standarde)
If an entity applies the Interpretation for a period beginning before 1 January 2009, it shall disclose that fact.
Če podjetje uporabi pojasnilo za obdobje, ki se začne pred 1. januarjem 2009, mora to razkriti.
25 Changes in accounting policy shall be accounted for retrospectively in accordance with IAS 8.
25 Spremembe računovodskih usmeritev je treba v skladu z MRS 8 obračunati za nazaj.
24 An entity shall apply this Interpretation for annual periods beginning on or after 1 January 2009.
24 Podjetje uporabi pojasnilo za letna obračunska obdobja, ki se začnejo 1. januarja 2009 ali pozneje.
Commission Regulation (EC) No 637/2009
Uredba Komisije (ES) št. 637/2009
establishing implementing rules as to the suitability of the denominations of varieties of agricultural plant species and vegetable species
o oblikovanju pravil za izvajanje glede primernosti poimenovanja sort poljščin in zelenjadnic
Having regard to Council Directive 2002/53/EC of 13 June 2002 on the common catalogue of varieties of agricultural plant species [1] and in particular Article 9(6) thereof,
ob upoštevanju Direktive Sveta 2002/53/ES z dne 13. junija 2002 o skupnem katalogu sort poljščin [1] in zlasti člena 9(6) Direktive,
Commission Regulation (EC) No 930/2000 of 4 May 2000 establishing implementing rules as to the suitability of the denominations of varieties of agricultural plant species and vegetable species [3] has been substantially amended several times [4].
Uredba Komisije (ES) št. 930/2000 z dne 4. maja 2000 o oblikovanju pravil za izvajanje glede primernosti poimenovanja sort poljščin in zelenjadnic [3] je bila večkrat [4] bistveno spremenjena.
Directives 2002/53/EC and 2002/55/EC have laid down general rules in relation to the suitability of variety denominations, by means of a reference to Article 63 of Council Regulation (EC) No 2100/94 of 27 July 1994 on Community plant variety rights [5].
Direktivi 2002/53/ES in 2002/55/ES sta določili splošna pravila v zvezi s primernostjo imen sort s sklicevanjem na člen 63 Uredbe Sveta (ES) št. 2100/94 z dne 27. julija 1994 o žlahtniteljskih pravicah v Skupnosti [5].
For the purposes of the application of Directives 2002/53/EC and 2002/55/EC, it is appropriate to establish detailed rules for the application of the criteria set out in Article 63 of Regulation (EC) No 2100/94, in particular in respect of the impediments for the designation of a variety denomination as specified in paragraphs 3 and 4 thereof.
Za uporabo direktiv 2002/53/ES in 2002/55/ES je primerno, da se pripravijo podrobna pravila za uporabo meril, ki jih določa člen 63 Uredbe (ES) št. 2100/94, še zlasti glede ovir pri oznakah za ime sorte, kot to določata odstavka 3 in 4 navedenega člena.
In a first phase, such detailed rules should be limited to the following impediments:
V prvi fazi naj bi se ta pravila omejila na naslednje ovire:
use precluded by the prior right of a third party,
uporabo, ki jo izključuje prednostna pravica tretje osebe,
difficulties as regards recognition or reproduction,
težave v zvezi s prepoznavanjem ali reproduciranjem,
denominations which are identical or may be confused with a variety denomination of another variety,
poimenovanja, ki so identična imenu kakšne druge sorte, ali jih z njim lahko zamenjamo,
denominations which are identical or may be confused with other designations,
poimenovanja, ki so identična drugim označbam, ali jih z njimi lahko zamenjamo,
misleading or causing confusion concerning the characteristics of the variety or other features.
zavajanje ali povzročanje zmede glede značilnosti sorte ali drugih lastnosti.
The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Seeds and Propagating Material for Agriculture, Horticulture and Forestry,
Ukrepi, predvideni s to uredbo, so v skladu z mnenjem Stalnega odbora za semenski material za poljedelstvo, vrtnarstvo in gozdarstvo –