natgillin/translations-raw huggingface dataset:
Although the payment schedule in a contract specifies the timing and amount of consideration that is payable by a customer, the payment schedule might not necessarily provide evidence of the entity's right to payment for performance completed to date.
Čeprav časovni razpored plačil v pogodbi določa čas in znesek nadomestila, ki ga plača kupec, časovni razpored plačil ni nujno dokaz o pravici podjetja do plačila za do tistega trenutka izpolnjeni del obveze.
This is because, for example, the contract could specify that the consideration received from the customer is refundable for reasons other than the entity failing to perform as promised in the contract.
Razlog je, da bi lahko na primer pogodba določala, da je nadomestilo, prejeto od kupca, vračljivo iz drugih razlogov, kot je neizpolnjevanje obljubljenega v pogodbi s strani podjetja.
Methods for measuring progress towards complete satisfaction of a performance obligation
Metode za merjenje napredka v smeri popolne izpolnitve izvršitvene obveze
B14 Methods that can be used to measure an entity's progress towards complete satisfaction of a performance obligation satisfied over time in accordance with paragraphs 35–37 include the following:
B14 Metode, ki se lahko uporabijo za merjenje postopnega napredka podjetja v smeri popolne izpolnitve izvršitvene obveze v skladu s 35.–37. členom, vključujejo naslednje:
output methods (see paragraphs B15–B17); and
metode izložkov (glej B15.–B17. člen); in
input methods (see paragraphs B18–B19).
metode vložkov (glej B18.–B19. člen);
Output methods
Metode izložkov
B15 Output methods recognise revenue on the basis of direct measurements of the value to the customer of the goods or services transferred to date relative to the remaining goods or services promised under the contract.
B15 Metode izložkov pripoznavajo prihodke na podlagi neposrednih meritev vrednosti za kupca, ki jo imajo blago ali storitve, prenesene do datuma meritve, glede na preostalo blago ali storitve, obljubljene v okviru pogodbe.
Output methods include methods such as surveys of performance completed to date, appraisals of results achieved, milestones reached, time elapsed and units produced or units delivered.
Metode izložkov vključujejo metode, kot so raziskave izpolnjenosti obvez do določenega trenutka, ocene dobljenih rezultatov, doseženi mejniki, pretekel čas in proizvedene enote ali dostavljene enote oz. opravljene storitve.
When an entity evaluates whether to apply an output method to measure its progress, the entity shall consider whether the output selected would faithfully depict the entity's performance towards complete satisfaction of the performance obligation.
Ko podjetje ocenjuje, ali naj uporablja metodo izložkov za merjenje svojega napredka, upošteva, ali bi izbrani rezultati točno prikazali, kako podjetje izvaja izvršitveno obvezo v smeri popolne izpolnitve.
An output method would not provide a faithful depiction of the entity's performance if the output selected would fail to measure some of the goods or services for which control has transferred to the customer.
Metoda izložkov ne bi zagotovila točnega prikaza izvajanja obvez podjetja, če proizvedeno blago oz. opravljene storitve, izbrane za meritve, ne bi zajemale blaga ali storitev, za katere je bilo obvladovanje preneseno na kupca.
For example, output methods based on units produced or units delivered would not faithfully depict an entity's performance in satisfying a performance obligation if, at the end of the reporting period, the entity's performance has produced work in progress or finished goods controlled by the customer that are not included in the measurement of the output.
Na primer, metode izložkov, ki temeljijo na proizvedenih ali dostavljenih enotah ali opravljenih storitvah, ne bi točno prikazale, kako podjetje izpolnjuje izvršitveno obvezo, če podjetje ob koncu poročevalskega obdobja še ne bi dokončalo blaga ali je proizvedlo blago, ki ga obvladuje kupec ter ki ni vključeno v merjenje proizvedenega blaga oz. opravljenih storitev.
B16 As a practical expedient, if an entity has a right to consideration from a customer in an amount that corresponds directly with the value to the customer of the entity's performance completed to date (for example, a service contract in which an entity bills a fixed amount for each hour of service provided), the entity may recognise revenue in the amount to which the entity has a right to invoice.
B16 Če je podjetje upravičeno do nadomestila kupca v znesku, ki neposredno ustreza vrednosti do tistega trenutka izpolnjenega dela obveze podjetja (na primer, pogodba o opravljanju storitev, v skladu s katero podjetje zaračuna fiksni znesek za vsako uro opravljanja storitev), lahko podjetje pripozna prihodke v znesku, ki ga je upravičeno zaračunati.
B17 The disadvantages of output methods are that the outputs used to measure progress may not be directly observable and the information required to apply them may not be available to an entity without undue cost.
B17 Slabosti metod izložkov so, da proizvedenega blaga ali opravljenih storitev, ki se uporabijo za merjenje napredka, morda ni mogoče opazovati neposredno, poleg tega informacije, ki so potrebne za uporabo teh metod morda niso na voljo podjetju brez nepotrebnih stroškov.
Therefore, an input method may be necessary.
Zato bo morda potrebna metoda vložkov.
Input methods
Metoda vložkov
B18 Input methods recognise revenue on the basis of the entity's efforts or inputs to the satisfaction of a performance obligation (for example, resources consumed, labour hours expended, costs incurred, time elapsed or machine hours used) relative to the total expected inputs to the satisfaction of that performance obligation.
B18 Metode vložkov pripoznajo prihodke na podlagi prizadevanj ali vložkov podjetja za izpolnitev izvršitvene obveze (na primer porabljena sredstva, število delovnih ur, nastali stroški, pretekel čas ali število delovnih ur stroja) glede na skupne pričakovane vložke za izpolnitev zadevne izvršitvene obveze.
If the entity's efforts or inputs are expended evenly throughout the performance period, it may be appropriate for the entity to recognise revenue on a straight-line basis.
Če so prizadevanja ali vložki podjetja enakomerno razporejeni skozi obdobje izvajanja, je za podjetje morda primerno, da prihodke pripozna po metodi enakomernega časovnega amortiziranja.
B19 A shortcoming of input methods is that there may not be a direct relationship between an entity's inputs and the transfer of control of goods or services to a customer.
B19 Pomanjkljivost metode vložkov je, da morda ni neposredne povezave med vložki subjekta in prenosom obvladovanja blaga ali storitve na kupca.
Therefore, an entity shall exclude from an input method the effects of any inputs that, in accordance with the objective of measuring progress in paragraph 39, do not depict the entity's performance in transferring control of goods or services to the customer.
Zato mora subjekt iz metode vložkov izključiti učinke vsakega vložka, ki v skladu s ciljem merjenja napredka v 39. členu, ne prikazuje, kako podjetje izvaja prenos obvladovanja blaga ali storitve na kupca.
For instance, when using a cost-based input method, an adjustment to the measure of progress may be required in the following circumstances:
Na primer, pri uporabi metode vložkov na podlagi stroškov je morda treba prilagoditi merjenje napredka v naslednjih okoliščinah:
When a cost incurred does not contribute to an entity's progress in satisfying the performance obligation.
kadar nastali stroški ne prispevajo k napredku podjetja pri izpolnjevanju izvršitvene obveze.
For example, an entity would not recognise revenue on the basis of costs incurred that are attributable to significant inefficiencies in the entity's performance that were not reflected in the price of the contract (for example, the costs of unexpected amounts of wasted materials, labour or other resources that were incurred to satisfy the performance obligation).
Na primer, podjetje ne bi pripoznalo prihodkov na podlagi nastalih stroškov, ki se pripisujejo precejšni neučinkovitosti pri izvajanju obvez podjetja, ki ni bila upoštevana v ceni pogodbe (na primer stroški nepričakovane količine potrošenega materiala, dela ali drugih virov, ki so nastali pri izpolnjevanju izvršitvene obveze);
When a cost incurred is not proportionate to the entity's progress in satisfying the performance obligation.
kadar nastali stroški niso sorazmerni z napredkom podjetja pri izpolnjevanju izvršitvene obveze.
In those circumstances, the best depiction of the entity's performance may be to adjust the input method to recognise revenue only to the extent of that cost incurred.
V teh okoliščinah je lahko najboljši prikaz, kako podjetje izvaja obveze, prilagoditev metode vložkov, tako da se prihodki pripoznavajo samo v višini nastalih stroškov.
For example, a faithful depiction of an entity's performance might be to recognise revenue at an amount equal to the cost of a good used to satisfy a performance obligation if the entity expects at contract inception that all of the following conditions would be met:
Na primer, točen prikaz, kako podjetje izvaja obveze, bi lahko bil pripoznanje prihodkov v znesku, ki je enak stroškom blaga, ki se porabi za izpolnitev izvršitvene obveze, če podjetje na začetku pogodbe pričakuje, da bodo izpolnjeni vsi naslednji pogoji:
the good is not distinct;
blago ni ločeno;
the customer is expected to obtain control of the good significantly before receiving services related to the good;
kupec naj bi pridobil obvladovanje blaga bistveno prej, kot bo prejel storitve, povezane z blagom;
the cost of the transferred good is significant relative to the total expected costs to completely satisfy the performance obligation; and
stroški prenesenega blaga so precejšnji v primerjavi s skupnimi pričakovanimi stroški za celotno izpolnitev izvršitvene obveze; ter
the entity procures the good from a third party and is not significantly involved in designing and manufacturing the good (but the entity is acting as a principal in accordance with paragraphs B34–B38).
podjetje nabavi blago pri tretji stranki in nima pomembnejše vloge pri oblikovanju in proizvodnji blaga (vendar podjetje deluje kot principal v skladu z B34.–B38. členom).
Sale with a right of return
Prodaja s pravico do vračila
B20 In some contracts, an entity transfers control of a product to a customer and also grants the customer the right to return the product for various reasons (such as dissatisfaction with the product) and receive any combination of the following:
B20 V nekaterih pogodbah podjetje prenese obvladovanje blaga na kupca in mu da pravico, da vrne proizvod iz različnih razlogov (kot je nezadovoljstvo s proizvodom) in prejme katero koli kombinacijo naslednjega:
a full or partial refund of any consideration paid;
popolnega ali delnega vračila plačanega nadomestila;
a credit that can be applied against amounts owed, or that will be owed, to the entity; and
dobropisa, ki se lahko uporabi za plačilo zneskov, ki jih kupec dolguje ali jih bo dolgoval podjetju; ter
another product in exchange.
zamenjave z drugim proizvodom.
B21 To account for the transfer of products with a right of return (and for some services that are provided subject to a refund), an entity shall recognise all of the following:
B21 Pri obračunavanju prenosa proizvoda s pravico do vračila (in nekaterih storitev, ki se zagotavljajo z možnostjo vračila plačila) podjetje pripozna vse od naslednjega:
revenue for the transferred products in the amount of consideration to which the entity expects to be entitled (therefore, revenue would not be recognised for the products expected to be returned);
prihodke za prenesene proizvode v znesku nadomestila, za katerega podjetje meni, da bo do njega upravičeno (torej prihodki ne bi bili pripoznani za proizvode, za katere se pričakuje, da bodo vrnjeni);
a refund liability; and
obveznost povračila; ter
an asset (and corresponding adjustment to cost of sales) for its right to recover products from customers on settling the refund liability.
sredstvo (in ustrezno prilagoditev stroškov prodaje) za njegovo pravico do prejema proizvoda od kupca ob poravnavi obveznosti povračila.
B22 An entity's promise to stand ready to accept a returned product during the return period shall not be accounted for as a performance obligation in addition to the obligation to provide a refund.
B22 Obljuba podjetja, da je pripravljeno sprejeti vrnjeni proizvod v obdobju, v katerem je možno vračilo, se ne obračuna posebej kot izvršitvena obveza poleg obveze za plačilo vračila.
B23 An entity shall apply the requirements in paragraphs 47–72 (including the requirements for constraining estimates of variable consideration in paragraphs 56–58) to determine the amount of consideration to which the entity expects to be entitled (ie excluding the products expected to be returned).
B23 Podjetje uporablja zahteve iz 47.–72. člena (vključno z zahtevami glede omejevanja ocen variabilnih nadomestil iz 56.–58. člena) za določitev zneska nadomestila, za katerega pričakuje, da bo do njega upravičeno (tj. ne upošteva proizvodov, za katere se pričakuje, da bodo vrnjeni).
For any amounts received (or receivable) for which an entity does not expect to be entitled, the entity shall not recognise revenue when it transfers products to customers but shall recognise those amounts received (or receivable) as a refund liability.
Za vsak prejet znesek (ali terjatev), za katerega podjetje ne pričakuje, da bo do njega upravičeno, podjetje ne pripozna prihodkov, ko prenese proizvode na kupca, ampak prejete zneske (ali terjatve) pripozna kot obveznost povračila.
Subsequently, at the end of each reporting period, the entity shall update its assessment of amounts for which it expects to be entitled in exchange for the transferred products and make a corresponding change to the transaction price and, therefore, in the amount of revenue recognised.
Zato podjetje ob koncu vsakega poročevalskega obdobja dopolni svojo oceno zneskov, za katere pričakuje, da bo do njih upravičeno v zamenjavo za prenesene proizvode, ter ustrezno spremeni ceno posla in s tem znesek pripoznanih prihodkov.
B24 An entity shall update the measurement of the refund liability at the end of each reporting period for changes in expectations about the amount of refunds.
B24 Podjetje dopolni merjenje obveznosti povračila ob koncu vsakega poročevalskega obdobja s spremembami pričakovanj glede zneska povračil.
An entity shall recognise corresponding adjustments as revenue (or reductions of revenue).
Podjetje pripozna ustrezne prilagoditve kot prihodke (ali znižanja prihodkov).
B25 An asset recognised for an entity's right to recover products from a customer on settling a refund liability shall initially be measured by reference to the former carrying amount of the product (for example, inventory) less any expected costs to recover those products (including potential decreases in the value to the entity of returned products).
B25 Sredstvo, pripoznano v zvezi s pravico podjetja do prejema proizvodov nazaj od kupcev po poravnavi obveznosti povračila, se na začetku meri po prejšnji knjigovodski vrednosti proizvoda (na primer zalog), od katere se odštejejo vsi pričakovani stroški za vrnitev teh proizvodov (vključno z morebitnim zmanjšanjem vrednosti vrnjenih proizvodov za podjetje).
At the end of each reporting period, an entity shall update the measurement of the asset arising from changes in expectations about products to be returned.
Ob koncu vsakega poročevalskega obdobja podjetje dopolni merjenje sredstva na podlagi sprememb pričakovanj glede tega, kateri proizvod bo vrnjen.
An entity shall present the asset separately from the refund liability.
Podjetje sredstvo predstavi ločeno od obveznosti povračila.
B26 Exchanges by customers of one product for another of the same type, quality, condition and price (for example, one colour or size for another) are not considered returns for the purposes of applying this Standard.
B26 Če kupec zamenja proizvod za drug proizvod iste vrste, kakovosti, cene in v enakem stanju (na primer proizvod določene barve ali velikosti za drugo barvo ali velikost), se to za namene uporabe tega standarda ne šteje kot vračilo.
B27 Contracts in which a customer may return a defective product in exchange for a functioning product shall be evaluated in accordance with the guidance on warranties in paragraphs B28–B33.
B27 Pogodbe, pri katerih lahko kupec vrne okvarjen proizvod v zameno za delujoč proizvod, se ocenijo v skladu z napotki o jamstvih iz B28.– B33. člena.
B28 It is common for an entity to provide (in accordance with the contract, the law or the entity's customary business practices) a warranty in connection with the sale of a product (whether a good or service).
B28 Podjetje navadno pri prodaji proizvoda (blaga ali storitve) zanj da jamstvo (v skladu s pogodbo, zakonom ali običajno poslovno prakso podjetja).
The nature of a warranty can vary significantly across industries and contracts.
Narava jamstva se lahko precej razlikuje glede na panogo in vrsto pogodbe.
Some warranties provide a customer with assurance that the related product will function as the parties intended because it complies with agreed-upon specifications.
Nekatera jamstva kupcu jamčijo, da bo zadevni proizvod deloval, kot bi moral, ker izpolnjuje dogovorjene specifikacije.
Other warranties provide the customer with a service in addition to the assurance that the product complies with agreed-upon specifications.
Druga jamstva kupcu poleg jamčenja, da proizvod izpolnjuje dogovorjene specifikacije, zagotavljajo tudi storitev.
B29 If a customer has the option to purchase a warranty separately (for example, because the warranty is priced or negotiated separately), the warranty is a distinct service because the entity promises to provide the service to the customer in addition to the product that has the functionality described in the contract.
B29 Če ima kupec možnost ločeno kupiti jamstvo (na primer, ker se cena ali pogoji jamstva določijo ločeno), je jamstvo ločena storitev, ker podjetje obljubi, da bo kupcu poleg proizvoda, ki se lahko uporablja, kot je opisano v pogodbi, zagotovilo storitev.
In those circumstances, an entity shall account for the promised warranty as a performance obligation in accordance with paragraphs 22–30 and allocate a portion of the transaction price to that performance obligation in accordance with paragraphs 73–86.
V teh okoliščinah podjetje obračuna obljubljeno jamstvo kot izvršitveno obvezo v skladu z 22.–30. členom ter del transakcijske cene pripiše izvršitveni obvezi v skladu s 73.–86. členom.
B30 If a customer does not have the option to purchase a warranty separately, an entity shall account for the warranty in accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets unless the promised warranty, or a part of the promised warranty, provides the customer with a service in addition to the assurance that the product complies with agreed-upon specifications.
B30 Če kupec nima možnosti za ločen nakup jamstva, jamstvo obračuna v skladu z MRS 37 – Rezervacije, pogojne obveznosti in pogojna sredstva, razen če obljubljeno jamstvo ali del obljubljenega jamstva kupcu poleg jamčenja, da je proizvod v skladu z dogovorjenimi specifikacijami, zagotavlja storitev.
B31 In assessing whether a warranty provides a customer with a service in addition to the assurance that the product complies with agreed-upon specifications, an entity shall consider factors such as:
B31 Pri ocenjevanju, ali jamstvo naročniku poleg jamčenja, da proizvod izpolnjuje dogovorjene specifikacije, zagotavlja storitev, podjetje upošteva dejavnike, kot so:
Whether the warranty is required by law—if the entity is required by law to provide a warranty, the existence of that law indicates that the promised warranty is not a performance obligation because such requirements typically exist to protect customers from the risk of purchasing defective products.
ali se jamstvo zahteva v skladu z zakonodajo – če zakon zahteva, da podjetje zagotovi jamstvo, obstoj tega zakona pomeni, da obljubljeno jamstvo ni izvršitvena obveza, ker takšne zahteve navadno obstajajo za zaščito kupcev pred tveganji nakupa okvarjenih proizvodov;
The length of the warranty coverage period—the longer the coverage period, the more likely it is that the promised warranty is a performance obligation because it is more likely to provide a service in addition to the assurance that the product complies with agreed-upon specifications.
obdobje, ki ga zajema jamstvo – daljše kot je obdobje kritja, večja je verjetnost, da je obljubljeno jamstvo izvršitvena obveza, saj je večja verjetnost, da bo podjetje, poleg zagotavljanja, da je proizvod skladen z dogovorjenimi specifikacijami, moralo opraviti storitev;
The nature of the tasks that the entity promises to perform—if it is necessary for an entity to perform specified tasks to provide the assurance that a product complies with agreed-upon specifications (for example, a return shipping service for a defective product), then those tasks likely do not give rise to a performance obligation.
narava nalog, ki jih podjetje obljublja – če mora podjetje opraviti določene naloge za zagotovitev, da proizvod izpolnjuje dogovorjene specifikacije (na primer, storitev pošiljanja okvarjenih proizvodov nazaj), takšne naloge verjetno ne povzročijo izvršitvene obveze.
B32 If a warranty, or a part of a warranty, provides a customer with a service in addition to the assurance that the product complies with agreed-upon specifications, the promised service is a performance obligation.
B32 Če jamstvo ali del jamstva kupcu poleg jamčenja, da je proizvod v skladu z dogovorjenimi specifikacijami, zagotavlja storitev, je obljubljena storitev izvršitvena obveza.
Therefore, an entity shall allocate the transaction price to the product and the service.
Zato podjetje razporedi transakcijsko ceno na proizvod in storitev.
If an entity promises both an assurance-type warranty and a service-type warranty but cannot reasonably account for them separately, the entity shall account for both of the warranties together as a single performance obligation.
Če podjetje obljubi tako jamstvo glede proizvoda kot jamstvo glede storitve, vendar ju ne more obračunati ločeno, podjetje obe jamstvi obračuna skupaj kot eno izvršitveno obvezo.
B33 A law that requires an entity to pay compensation if its products cause harm or damage does not give rise to a performance obligation.
B33 Zakon, ki zahteva da mora podjetje plačati odškodnino, če njegov proizvod povzroči škodo, ne povzroči izvršitvene obveze.
For example, a manufacturer might sell products in a jurisdiction in which the law holds the manufacturer liable for any damages (for example, to personal property) that might be caused by a consumer using a product for its intended purpose.
Na primer, proizvajalec lahko prodaja proizvode v jurisdikciji, v kateri je po zakonu odgovoren za vsako škodo (na primer na osebnem premoženju), ki jo lahko povzroči kupec pri uporabi proizvoda za njegov predviden namen.
Similarly, an entity's promise to indemnify the customer for liabilities and damages arising from claims of patent, copyright, trademark or other infringement by the entity's products does not give rise to a performance obligation.
Podobno, obljuba podjetja, da poplača kupcu obveznosti in odškodnine, ki izhajajo iz zahtevkov v zvezi s patentom, avtorskimi pravicami, blagovno znamko ali drugih kršitev, ki jih predstavlja proizvod podjetja, ne povzroči izvršitvene obveze.
The entity shall account for such obligations in accordance with IAS 37.
Podjetje takšno obveznost obračuna v skladu z MRS 37.
Principal versus agent considerations
Principal in agent