natgillin/translations-raw huggingface dataset:
the amount of consideration is highly susceptible to factors outside the entity's influence.
znesek nadomestila je močno odvisen od dejavnikov, na katere podjetje nima vpliva.
Those factors may include volatility in a market, the judgement or actions of third parties, weather conditions and a high risk of obsolescence of the promised good or service.
Ti dejavniki lahko vključujejo nestanovitnost trga, presojo ali dejanja tretjih oseb, vremenske razmere in visoko tveganje zastarelosti obljubljenega blaga ali storitve;
the uncertainty about the amount of consideration is not expected to be resolved for a long period of time.
za negotovost glede zneska nadomestila se pričakuje, da še dolgo ne bo odpravljena;
the entity's experience (or other evidence) with similar types of contracts is limited, or that experience (or other evidence) has limited predictive value.
izkušnje (ali drugi dokazi) podjetja v zvezi s podobnimi vrstami pogodb so omejene oziroma omejena je napovedna vrednost teh izkušenj (ali drugih dokazov);
the entity has a practice of either offering a broad range of price concessions or changing the payment terms and conditions of similar contracts in similar circumstances.
podjetje običajno bodisi ponudi številne možnosti za znižanje cene ali ima prakso spreminjanja plačilnih pogojev pri podobnih pogodbah v podobnih okoliščinah;
the contract has a large number and broad range of possible consideration amounts.
pogodba ima veliko število in širok nabor možnih zneskov nadomestila.
An entity shall apply paragraph B63 to account for consideration in the form of a sales-based or usage-based royalty that is promised in exchange for a licence of intellectual property.
Podjetje uporablja B63. člen za obračun nadomestila v obliki licenčnine na podlagi prodaje ali uporabe, obljubljene v zameno za licenco za uporabo intelektualne lastnine.
Reassessment of variable consideration
Ponovna ocena variabilnega nadomestila
At the end of each reporting period, an entity shall update the estimated transaction price (including updating its assessment of whether an estimate of variable consideration is constrained) to represent faithfully the circumstances present at the end of the reporting period and the changes in circumstances during the reporting period.
Ob koncu vsakega poročevalskega obdobja podjetje posodobi ocenjeno transakcijsko ceno (vključno s posodobitvijo svoje ocene o tem, ali je ocena variabilnega nadomestila omejena), da se verodostojno prikažejo okoliščine ob koncu poročevalskega obdobja in spremembe okoliščin tekom poročevalskega obdobja.
The entity shall account for changes in the transaction price in accordance with paragraphs 87–90.
Podjetje obračuna spremembe transakcijske cene v skladu s 87.–90. členom.
The existence of a significant financing component in the contract
Obstoj pomembne sestavine financiranja v pogodbi
In determining the transaction price, an entity shall adjust the promised amount of consideration for the effects of the time value of money if the timing of payments agreed to by the parties to the contract (either explicitly or implicitly) provides the customer or the entity with a significant benefit of financing the transfer of goods or services to the customer.
Pri določanju transakcijske cene podjetje prilagodi obljubljeni znesek nadomestila za učinke časovne vrednosti denarja, če časovni okvir nadomestil, za katerega so se dogovorile pogodbene stranke (eksplicitno ali implicitno), kupcu ali podjetju zagotavlja pomembno korist financiranja prenosa blaga ali storitev kupcu.
In those circumstances, the contract contains a significant financing component.
V takih okoliščinah pogodba vsebuje pomembno sestavino financiranja.
A significant financing component may exist regardless of whether the promise of financing is explicitly stated in the contract or implied by the payment terms agreed to by the parties to the contract.
Pomembna sestavina financiranja lahko obstaja ne glede na to, ali je obljuba financiranja eksplicitno navedena v pogodbi ali je implicitna v skladu s plačilnimi pogoji, za katere so se dogovorile pogodbene stranke.
The objective when adjusting the promised amount of consideration for a significant financing component is for an entity to recognise revenue at an amount that reflects the price that a customer would have paid for the promised goods or services if the customer had paid cash for those goods or services when (or as) they transfer to the customer (ie the cash selling price).
Cilj pri prilagajanju obljubljenega zneska nadomestila za pomembno sestavino financiranja je, da podjetje pripozna prihodke v znesku, ki odraža ceno, ki bi jo kupec plačal za obljubljeno blago ali storitve, če bi kupec z denarjem plačal za to blago ali storitev, ko se prenesejo (ali prenašajo) na kupca (tj. denarna prodajna cena).
An entity shall consider all relevant facts and circumstances in assessing whether a contract contains a financing component and whether that financing component is significant to the contract, including both of the following:
Podjetje pri oceni, ali pogodba vsebuje sestavino financiranja in ali je ta sestavina financiranja pomembna za pogodbo, upošteva vsa relevantna dejstva in okoliščine, vključno z obema naslednjima:
the difference, if any, between the amount of promised consideration and the cash selling price of the promised goods or services; and
morebitno razliko med zneskom obljubljenega nadomestila in denarno prodajno ceno obljubljenega blaga ali storitev ter
the combined effect of both of the following:
skupnim učinkom obojega naslednjega:
the expected length of time between when the entity transfers the promised goods or services to the customer and when the customer pays for those goods or services; and
predvidenega časa, ki preteče od takrat, ko podjetje prenese obljubljeno blago ali storitve kupcu, in takrat, ko kupec plača za to blago ali storitve, in
the prevailing interest rates in the relevant market.
prevladujočih obrestnih mer na zadevnem trgu.
Notwithstanding the assessment in paragraph 61, a contract with a customer would not have a significant financing component if any of the following factors exist:
Ne glede na oceno iz 61. člena pogodba s kupcem ne bi vsebovala pomembne sestavine financiranja, če obstaja kateri koli od naslednjih dejavnikov:
the customer paid for the goods or services in advance and the timing of the transfer of those goods or services is at the discretion of the customer.
kupec je plačal za blago ali storitve vnaprej in kupec odloča o času prenosa tega blaga ali storitev;
a substantial amount of the consideration promised by the customer is variable and the amount or timing of that consideration varies on the basis of the occurrence or non-occurrence of a future event that is not substantially within the control of the customer or the entity (for example, if the consideration is a sales-based royalty).
znaten znesek nadomestila, ki ga je obljubil kupec, je variabilen, pri čemer se znesek ali čas tega nadomestila spreminja na podlagi nastopa ali odsotnosti dogodka v prihodnosti, nad katerim kupec ali podjetje v veliki meri nimata nadzora (na primer, če je nadomestilo licenčnina na podlagi prodaje);
the difference between the promised consideration and the cash selling price of the good or service (as described in paragraph 61) arises for reasons other than the provision of finance to either the customer or the entity, and the difference between those amounts is proportional to the reason for the difference.
razlika med obljubljenim nadomestilom in denarno prodajno ceno blaga ali storitve (v skladu z opisom v 61. členu) je posledica drugih razlogov, kot so zagotavljanje financiranja kupcu ali podjetju, pri čemer je razlika med navedenima zneskoma sorazmerna z razlogom za to razliko.
For example, the payment terms might provide the entity or the customer with protection from the other party failing to adequately complete some or all of its obligations under the contract.
V skladu s plačilnimi pogoji je lahko na primer podjetje ali kupec zavarovan za primer, da druga pogodbenica ne izpolni ustrezno nekaterih ali vseh svojih obvez v skladu s pogodbo.
As a practical expedient, an entity need not adjust the promised amount of consideration for the effects of a significant financing component if the entity expects, at contract inception, that the period between when the entity transfers a promised good or service to a customer and when the customer pays for that good or service will be one year or less.
Obstaja praktična rešitev, v skladu s katero podjetju ni treba prilagoditi obljubljenega zneska nadomestila za učinke pomembne sestavine financiranja, če podjetje na začetku pogodbe pričakuje, da bo obdobje, ki preteče od takrat, ko podjetje prenese obljubljeno blago ali storitev kupcu, do takrat, ko kupec plača za to blago ali storitev, eno leto ali manj.
To meet the objective in paragraph 61 when adjusting the promised amount of consideration for a significant financing component, an entity shall use the discount rate that would be reflected in a separate financing transaction between the entity and its customer at contract inception.
Za doseganje cilja iz 61. člena podjetje pri prilagajanju obljubljenega nadomestila za pomembno sestavino financiranja uporabi diskontno mero, ki bi se odražala v ločenem poslu financiranja med podjetjem in njegovim kupcem na začetku pogodbe.
That rate would reflect the credit characteristics of the party receiving financing in the contract, as well as any collateral or security provided by the customer or the entity, including assets transferred in the contract.
Ta mera bi odražala kreditne značilnosti stranke, ki prejme financiranje v pogodbi, pa tudi morebitno zavarovanje s premoženjem ali poroštvo, ki ga zagotovi kupec ali podjetje, vključno s sredstvi, prenesenimi v pogodbi.
An entity may be able to determine that rate by identifying the rate that discounts the nominal amount of the promised consideration to the price that the customer would pay in cash for the goods or services when (or as) they transfer to the customer.
Podjetje lahko morda določi to mero z opredelitvijo mere, ki diskontira nominalni znesek obljubljenega nadomestila glede na ceno, ki bi jo kupec plačal v denarju za blago ali storitve, ko se prenesejo (ali prenašajo) kupcu.
After contract inception, an entity shall not update the discount rate for changes in interest rates or other circumstances (such as a change in the assessment of the customer's credit risk).
Po začetku pogodbe podjetje ne sme posodobiti diskontne mere zaradi spremembe obrestnih mer ali drugih okoliščin (kot je sprememba ocene kreditnega tveganja kupca).
An entity shall present the effects of financing (interest revenue or interest expense) separately from revenue from contracts with customers in the statement of comprehensive income.
Podjetje predstavi učinke financiranja (prihodke od obresti ali odhodke za obresti) ločeno od prihodkov iz pogodb s kupci v izkazu vseobsegajočega donosa.
Interest revenue or interest expense is recognised only to the extent that a contract asset (or receivable) or a contract liability is recognised in accounting for a contract with a customer.
Prihodki od obresti in odhodki za obresti se pripoznajo samo v obsegu, v katerem se sredstvo iz pogodbe (ali terjatev) ali obveznost iz pogodbe pripozna pri obračunavanju pogodbe s kupcem.
Non-cash consideration
Nedenarno nadomestilo
To determine the transaction price for contracts in which a customer promises consideration in a form other than cash, an entity shall measure the non-cash consideration (or promise of non-cash consideration) at fair value.
Za določitev transakcijske cene za pogodbe, v katerih kupec obljubi nadomestilo v nedenarni obliki, podjetje izmeri nedenarno nadomestilo (ali obljubljeno nedenarno nadomestilo) po pošteni vrednosti.
If an entity cannot reasonably estimate the fair value of the non-cash consideration, the entity shall measure the consideration indirectly by reference to the stand-alone selling price of the goods or services promised to the customer (or class of customer) in exchange for the consideration.
Če podjetje ne more razumno oceniti poštene vrednosti nedenarnega nadomestila, podjetje izmeri nadomestilo posredno s sklicevanjem na samostojno prodajno ceno blaga ali storitev, obljubljenih kupcu (ali razredu kupcev) v zameno za nadomestilo.
The fair value of the non-cash consideration may vary because of the form of the consideration (for example, a change in the price of a share to which an entity is entitled to receive from a customer).
Poštena vrednost nedenarnega nadomestila se lahko spremeni zaradi oblike nadomestila (na primer spremembe cene delnice, ki jo je podjetje upravičeno prejeti od kupca).
If the fair value of the non-cash consideration promised by a customer varies for reasons other than only the form of the consideration (for example, the fair value could vary because of the entity's performance), an entity shall apply the requirements in paragraphs 56–58.
Če se poštena vrednost nedenarnega nadomestila, ki ga je obljubil kupec, spremeni iz razlogov, ki niso povezani izključno z obliko nadomestila (poštena vrednost bi se na primer lahko spremenila zaradi izvajanja obvez podjetja), podjetje uporabi zahteve iz 56.–58. člena.
If a customer contributes goods or services (for example, materials, equipment or labour) to facilitate an entity's fulfilment of the contract, the entity shall assess whether it obtains control of those contributed goods or services.
Če kupec prispeva blago ali storitve (na primer materiale, opremo ali delo), da podjetju olajša izpolnitev pogodbe, podjetje oceni, ali pridobi obvladovanje prispevanega blaga ali storitev.
If so, the entity shall account for the contributed goods or services as non-cash consideration received from the customer.
Če je tako, podjetje obračuna prispevano blago ali storitve kot nedenarno nadomestilo, prejeto od kupca.
Consideration payable to a customer
Nadomestilo, ki se plača kupcu
Consideration payable to a customer includes cash amounts that an entity pays, or expects to pay, to the customer (or to other parties that purchase the entity's goods or services from the customer).
Nadomestilo kupcu vključuje denarne zneske, ki jih podjetje plača ali pričakuje, da jih bo plačalo, kupcu (ali drugim strankam, ki kupijo blago ali storitve podjetja od kupca).
Consideration payable to a customer also includes credit or other items (for example, a coupon or voucher) that can be applied against amounts owed to the entity (or to other parties that purchase the entity's goods or services from the customer).
Nadomestilo, ki se plača kupcu, zajema tudi dobropis ali druge postavke (na primer kupon ali bon), ki se lahko uporabijo za zneske, dolgovane podjetju (ali drugim strankam, ki kupijo blago ali storitve podjetja od kupca).
An entity shall account for consideration payable to a customer as a reduction of the transaction price and, therefore, of revenue unless the payment to the customer is in exchange for a distinct good or service (as described in paragraphs 26–30) that the customer transfers to the entity.
Podjetje obračuna nadomestilo, ki se plača kupcu, kot znižanje transakcijske cene in posledično prihodkov, razen če se plačilo kupcu opravi v zameno za ločeno blago ali storitev (kot je opisano v 26.–30. členu), ki jo kupec prenese na podjetje.
If the consideration payable to a customer includes a variable amount, an entity shall estimate the transaction price (including assessing whether the estimate of variable consideration is constrained) in accordance with paragraphs 50–58.
Če nadomestilo, ki se plača kupcu, vključuje variabilni znesek, podjetje oceni transakcijsko ceno (vključno z oceno tega, ali je ocena variabilnega nadomestila omejena) v skladu s 50.–58. členom.
If consideration payable to a customer is a payment for a distinct good or service from the customer, then an entity shall account for the purchase of the good or service in the same way that it accounts for other purchases from suppliers.
Če gre pri nadomestilu, ki se plača kupcu, za plačilo ločenega blaga ali storitve s strani kupca, potem podjetje obračuna nakup blaga ali storitve na enak način, kot obračuna druge nakupe od dobaviteljev.
If the amount of consideration payable to the customer exceeds the fair value of the distinct good or service that the entity receives from the customer, then the entity shall account for such an excess as a reduction of the transaction price.
Če nadomestilo, ki se plača kupcu, presega pošteno vrednost ločenega blaga ali storitve, ki jo podjetje prejme od kupca, potem podjetje obračuna tak presežek kot znižanje transakcijske cene.
If the entity cannot reasonably estimate the fair value of the good or service received from the customer, it shall account for all of the consideration payable to the customer as a reduction of the transaction price.
Če podjetje ne more razumno oceniti poštene vrednosti blaga ali storitve, prejete od kupca, obračuna celotno nadomestilo, ki se plača kupcu, kot znižanje transakcijske cene.
Accordingly, if consideration payable to a customer is accounted for as a reduction of the transaction price, an entity shall recognise the reduction of revenue when (or as) the later of either of the following events occurs:
V skladu s tem podjetje, če se nadomestilo, ki se plača kupcu, obračuna kot znižanje transakcijske cene, pripozna zmanjšanje prihodkov, ko nastopi (ali poteka) poznejši od naslednjih dveh dogodkov:
the entity recognises revenue for the transfer of the related goods or services to the customer; and
podjetje pripozna prihodke za prenos povezanega blaga ali storitev kupcu ali
the entity pays or promises to pay the consideration (even if the payment is conditional on a future event).
podjetje plača ali obljubi, da bo plačalo nadomestilo (tudi če je nadomestilo odvisno od dogodka v prihodnosti).
That promise might be implied by the entity's customary business practices.
Ta obljuba je lahko implicitna v skladu z običajnimi poslovnimi praksami podjetja.
Allocating the transaction price to performance obligations
Razporeditev transakcijske cene na izvršitvene obveze
The objective when allocating the transaction price is for an entity to allocate the transaction price to each performance obligation (or distinct good or service) in an amount that depicts the amount of consideration to which the entity expects to be entitled in exchange for transferring the promised goods or services to the customer.
Cilj pri razporejanju transakcijske cene je, da podjetje razporedi transakcijsko ceno na vsako izvršitveno obvezo (ali ločeno blago ali storitev) v znesku, ki prikazuje znesek nadomestila, do katerega podjetje pričakuje, da bo upravičeno v zameno za prenos obljubljenega blaga ali storitve kupcu.
To meet the allocation objective, an entity shall allocate the transaction price to each performance obligation identified in the contract on a relative stand-alone selling price basis in accordance with paragraphs 76–80, except as specified in paragraphs 81–83 (for allocating discounts) and paragraphs 84–86 (for allocating consideration that includes variable amounts).
Za izpolnitev cilja razporeditve podjetje razporedi transakcijsko ceno na vsako izvršitveno obvezo, ki je opredeljena v pogodbi, na podlagi relativne samostojne prodajne cene v skladu s 76.–80. členom, razen kot je določeno v 81.–83. členu (za razporejanje popustov) in 84.–86. členu (za razporejanje nadomestila, ki vključuje variabilne zneske).
Paragraphs 76–86 do not apply if a contract has only one performance obligation.
Če ima pogodba samo eno izvršitveno obvezo, se 76.–86. člen ne uporabljajo.
However, paragraphs 84–86 may apply if an entity promises to transfer a series of distinct goods or services identified as a single performance obligation in accordance with paragraph 22(b) and the promised consideration includes variable amounts.
Kljub temu se 84.–86. člen lahko uporabljajo, če podjetje obljubi, da bo preneslo niz ločenega blaga ali storitev, opredeljenih kot ena sama izvršitvena obveza v skladu z 22.(b) členom, in obljubljeno nadomestilo vključuje variabilne zneske.
Allocation based on stand-alone selling prices
Razporejanje na podlagi samostojnih prodajnih cen
To allocate the transaction price to each performance obligation on a relative stand-alone selling price basis, an entity shall determine the stand-alone selling price at contract inception of the distinct good or service underlying each performance obligation in the contract and allocate the transaction price in proportion to those stand-alone selling prices.
Za razporeditev transakcijske cene na vsako izvršitveno obvezo na podlagi relativne samostojne prodajne cene podjetje na začetku pogodbe določi samostojno prodajno ceno ločenega blaga ali storitve, ki je podlaga posamezne izvršitvene obveze v pogodbi, in razporedi transakcijsko ceno sorazmerno glede na zadevne samostojne prodajne cene.
The stand-alone selling price is the price at which an entity would sell a promised good or service separately to a customer.
Samostojna prodajna cena je cena, po kateri bi podjetje obljubljeno blago ali storitev ločeno prodalo kupcu.
The best evidence of a stand-alone selling price is the observable price of a good or service when the entity sells that good or service separately in similar circumstances and to similar customers.
Najboljši dokaz samostojne prodajne cene je opažena cena blaga ali storitve, ko podjetje proda zadevno blago ali storitev ločeno v podobnih okoliščinah in podobnim kupcem.
A contractually stated price or a list price for a good or service may be (but shall not be presumed to be) the stand-alone selling price of that good or service.
Cena za blago ali storitev, ki je navedena v pogodbi ali na ceniku, je lahko (vendar se ne predpostavlja, da je) samostojna prodajna cena tega blaga ali storitve.
If a stand-alone selling price is not directly observable, an entity shall estimate the stand-alone selling price at an amount that would result in the allocation of the transaction price meeting the allocation objective in paragraph 73.
Če samostojne prodajne cene ni mogoče neposredno določiti, podjetje oceni samostojno prodajno ceno na podlagi zneska, pri katerem bi razporeditev transakcijske cene izpolnila cilj razporeditve iz 73. člena.
When estimating a stand-alone selling price, an entity shall consider all information (including market conditions, entity-specific factors and information about the customer or class of customer) that is reasonably available to the entity.
Pri ocenjevanju samostojne prodajne cene podjetje upošteva vse informacije (vključno s tržnimi pogoji, dejavniki, značilnimi za podjetje, in informacijami o kupcu ali razredu kupcev), ki so mu razumno na voljo.
In doing so, an entity shall maximise the use of observable inputs and apply estimation methods consistently in similar circumstances.
Pri tem mora v čim večji meri uporabljati tržne podatke in metode ocenjevanja dosledno uporabljati v podobnih okoliščinah.
Suitable methods for estimating the stand-alone selling price of a good or service include, but are not limited to, the following:
Ustrezne metode za ocenjevanje samostojne prodajne cene blaga ali storitve med drugim vključujejo:
Adjusted market assessment approach—an entity could evaluate the market in which it sells goods or services and estimate the price that a customer in that market would be willing to pay for those goods or services.
metodo določanja na podlagi tržne prilagoditve – podjetje bi lahko ocenilo trg, na katerem prodaja blago ali storitve, ter ocenilo ceno, ki bi jo bil kupec na tem trgu pripravljen plačati za to blago ali storitve.
That approach might also include referring to prices from the entity's competitors for similar goods or services and adjusting those prices as necessary to reflect the entity's costs and margins.
Ta metoda lahko vključuje tudi sklicevanje na cene konkurentov podjetja za podobno blago ali storitve ter po potrebi prilagoditev teh cen tako, da odražajo stroške in pribitke podjetja;