natgillin/translations-raw huggingface dataset:
The intellectual property will change (and thus affect the entity's assessment of when the customer controls the licence) when the entity continues to be involved with its intellectual property and the entity undertakes activities that significantly affect the intellectual property to which the customer has rights.
Intelektualna lastnina se bo spremenila (in tako vplivala na oceno podjetja, kdaj kupec razpolaga z licenco), če je podjetje še naprej vpleteno v svoje pravice intelektualne lastnine in izvaja dejavnosti, ki znatno vplivajo na pravice intelektualne lastnine, do katerih je kupec upravičen.
In these cases, the licence provides the customer with a right to access the entity's intellectual property (see paragraph B58).
V teh primerih daje licenca kupcu pravico do dostopa do intelektualne lastnine podjetja (glej B58. člen).
In contrast, a customer can direct the use of, and obtain substantially all of the remaining benefits from, the licence at the point in time at which the licence is granted if the intellectual property to which the customer has rights will not change (see paragraph B61).
Nasprotno lahko kupec usmerja uporabo licence in pridobi vse preostale koristi, ki izhajajo iz licence, v trenutku, ko se licenca podeli, če se intelektualna lastnina, do katere je kupec upravičen, ne bo spremenila (glej B61. člen).
In those cases, any activities undertaken by the entity merely change its own asset (ie the underlying intellectual property), which may affect the entity's ability to provide future licences; however, those activities would not affect the determination of what the licence provides or what the customer controls.
V teh primerih dejavnosti, ki jih izvaja podjetje, zgolj spremenijo njegovo sredstvo (tj. zadevno intelektualno lastnino), kar lahko vpliva na sposobnost podjetja, da zagotovi prihodnje licence; vendar te dejavnosti ne bi vplivale na določitev, kaj licenca zagotavlja ali s čim kupec razpolaga.
B58 The nature of an entity's promise in granting a licence is a promise to provide a right to access the entity's intellectual property if all of the following criteria are met:
B58 Narava obljube podjetja pri podelitvi licence je obljuba, da se bo zagotovila pravica dostopa do intelektualne lastnine podjetja, če so izpolnjeni vsi spodnji pogoji:
the contract requires, or the customer reasonably expects, that the entity will undertake activities that significantly affect the intellectual property to which the customer has rights (see paragraph B59);
pogodba zahteva oziroma kupec razumno pričakuje, da bo podjetje opravljalo dejavnosti, ki znatno vplivajo na intelektualno lastnino, do katere je kupec upravičen (glej B59. člen);
the rights granted by the licence directly expose the customer to any positive or negative effects of the entity's activities identified in paragraph B58(a); and
pravice iz licence kupca neposredno izpostavljajo pozitivnim ali negativnim učinkom dejavnosti podjetja, opredeljenih v B58.(a) členu; in
those activities do not result in the transfer of a good or a service to the customer as those activities occur (see paragraph 25).
te dejavnosti ob izvedbi ne privedejo do prenosa blaga ali storitve na kupca (glej 25. člen).
B59 Factors that may indicate that a customer could reasonably expect that an entity will undertake activities that significantly affect the intellectual property include the entity's customary business practices, published policies or specific statements.
B59 Dejavniki, ki lahko nakazujejo, da bi lahko kupec razumno pričakoval, da bo podjetje izvedlo dejavnosti, ki znatno vplivajo na intelektualno lastnino, vključujejo običajne poslovne prakse podjetja, njegove objavljene politike ali konkretne navedbe.
Although not determinative, the existence of a shared economic interest (for example, a sales-based royalty) between the entity and the customer related to the intellectual property to which the customer has rights may also indicate that the customer could reasonably expect that the entity will undertake such activities.
Čeprav ni odločujoč, lahko obstoj skupnega gospodarskega interesa (na primer licenčnina na podlagi prodaje) pri podjetju in kupcu v zvezi z intelektualno lastnino, do katere ima kupec pravico, nakazuje tudi, da lahko kupec razumno pričakuje, da bo podjetje izvedlo takšne dejavnosti.
B60 If the criteria in paragraph B58 are met, an entity shall account for the promise to grant a licence as a performance obligation satisfied over time because the customer will simultaneously receive and consume the benefit from the entity's performance of providing access to its intellectual property as the performance occurs (see paragraph 35(a)).
B60 Če so izpolnjena merila iz B58. člena, mora podjetje obljubo o podelitvi licence obračunati kot izvršitveno obvezo, ki se izpolni postopno, ker bo kupec istočasno prejel in izkoristil korist, ki izhaja iz dostopa do intelektualne lastnine, ki mu ga omogoča podjetje, med samim dostopom (glej 35.(a) člen).
An entity shall apply paragraphs 39–45 to select an appropriate method to measure its progress towards complete satisfaction of that performance obligation to provide access.
Podjetje uporabi 39.–45. člen za izbor ustrezne metode za merjenje svojega napredka v smeri popolne izpolnitve te izvršitvene obveze za zagotovitev dostopa.
B61 If the criteria in paragraph B58 are not met, the nature of an entity's promise is to provide a right to use the entity's intellectual property as that intellectual property exists (in terms of form and functionality) at the point in time at which the licence is granted to the customer.
B61 Če merila iz B58. člena niso izpolnjena, je narava obljube podjetja zagotoviti pravico do uporabe intelektualne lastnine podjetja, saj ta intelektualna lastnina obstaja (po obliki in funkcionalnosti) v trenutku, ko se licenca podeli kupcu.
This means that the customer can direct the use of, and obtain substantially all of the remaining benefits from, the licence at the point in time at which the licence transfers.
To pomeni, da lahko kupec usmerja uporabo licence in pridobi vse ostale koristi, ki izhajajo iz licence, v trenutku, ko se licenca prenese.
An entity shall account for the promise to provide a right to use the entity's intellectual property as a performance obligation satisfied at a point in time.
Podjetje obljubo o zagotovitvi pravice do uporabe njegove intelektualne lastnine obračunava kot izvršitveno obvezo, izpolnjeno v določenem trenutku.
An entity shall apply paragraph 38 to determine the point in time at which the licence transfers to the customer.
Podjetje uporabi 38. člen za določitev trenutka, ko se licenca prenese na kupca.
However, revenue cannot be recognised for a licence that provides a right to use the entity's intellectual property before the beginning of the period during which the customer is able to use and benefit from the licence.
Vendar prihodkov ni mogoče pripoznati za licenco, ki zagotavlja pravico do uporabe intelektualne lastnine podjetja pred začetkom obdobja, v katerem lahko kupec uporablja licenco in je deležen njenih koristi.
For example, if a software licence period begins before an entity provides (or otherwise makes available) to the customer a code that enables the customer to immediately use the software, the entity would not recognise revenue before that code has been provided (or otherwise made available).
Na primer, če se obdobje veljavnosti licence za programsko opremo začne, preden podjetje temu kupcu zagotovi (ali kako drugače da na voljo) kodo, ki mu omogoča takojšnjo uporabo programske opreme, podjetje prihodkov ne bi pripoznalo, dokler ne zagotovi kode (ali jo kako drugače da na voljo).
B62 An entity shall disregard the following factors when determining whether a licence provides a right to access the entity's intellectual property or a right to use the entity's intellectual property:
B62 Podjetje pri določanju, ali licenca kupcu daje pravico do dostopa do intelektualne lastnine podjetja ali pravico do njene uporabe, ne upošteva naslednjega:
Restrictions of time, geographical region or use—those restrictions define the attributes of the promised licence, rather than define whether the entity satisfies its performance obligation at a point in time or over time.
časovnih omejitev, geografskih omejitev in omejitev uporabe – te omejitve opredeljujejo lastnosti obljubljene licence, ne določajo pa, ali podjetje izpolni svojo izvršitveno obvezo v določenem trenutku ali postopno;
Guarantees provided by the entity that it has a valid patent to intellectual property and that it will defend that patent from unauthorised use—a promise to defend a patent right is not a performance obligation because the act of defending a patent protects the value of the entity's intellectual property assets and provides assurance to the customer that the licence transferred meets the specifications of the licence promised in the contract.
poroštev, s katerimi podjetje zagotovi, da ima veljaven patent za intelektualno lastnino ter da bo varovalo ta patent pred nepooblaščeno uporabo – obljuba o varovanju patentne pravice ni izvršitvena obveza, ker dejanje varovanja patenta ščiti vrednost intelektualne lastnine podjetja in kupcu zagotavlja jamstvo, da prenesena licenca izpolnjuje specifikacije licence, ki je bila obljubljena v pogodbi.
Sales-based or usage-based royalties
Licenčnine na podlagi prodaje ali uporabe
B63 Notwithstanding the requirements in paragraphs 56–59, an entity shall recognise revenue for a sales-based or usage-based royalty promised in exchange for a licence of intellectual property only when (or as) the later of the following events occurs:
B63 Ne glede na zahteve iz 56.–59. člena podjetje pripozna prihodke za licenčnino na podlagi prodaje ali uporabe, obljubljeno v zamenjavo za licenco za intelektualno lastnino samo, če (ali ko) se zgodi poznejši od naslednjih dogodkov:
the subsequent sale or usage occurs; and
naknadna prodaja ali uporaba; in
the performance obligation to which some or all of the sales-based or usage-based royalty has been allocated has been satisfied (or partially satisfied).
izvršitvena obveza, na katero je bil razporejen del ali celotna licenčnina na podlagi prodaje ali uporabe, je izpolnjena (ali delno izpolnjena).
Repurchase agreements
Pogodbe o ponovnem nakupu
B64 A repurchase agreement is a contract in which an entity sells an asset and also promises or has the option (either in the same contract or in another contract) to repurchase the asset.
B64 Pogodba o ponovnem nakupu je pogodba, v kateri podjetje proda sredstvo in tudi obljubi ali ima možnost (v isti pogodbi ali v drugi pogodbi), da ponovno odkupi sredstvo.
The repurchased asset may be the asset that was originally sold to the customer, an asset that is substantially the same as that asset, or another asset of which the asset that was originally sold is a component.
Ponovno kupljeno sredstvo je lahko sredstvo, ki je bilo prvotno prodano kupcu, sredstvo, ki je v osnovi isto kot sredstvo, ali drugo sredstvo, katerega del je sredstvo, ki je bilo prvotno prodano.
B65 Repurchase agreements generally come in three forms:
B65 Pogodba o ponovnem nakupu ima na splošno tri oblike:
an entity's obligation to repurchase the asset (a forward);
obveza podjetja do ponovnega nakupa sredstva (nestandardizirana terminska pogodba);
an entity's right to repurchase the asset (a call option); and
pravica podjetja do ponovnega nakupa sredstva (nakupna opcija); in
an entity's obligation to repurchase the asset at the customer's request (a put option).
obveza podjetja do odkupa sredstva na zahtevo kupca (prodajna opcija).
A forward or a call option
Nestandardizirana terminska pogodba ali nakupna opcija
B66 If an entity has an obligation or a right to repurchase the asset (a forward or a call option), a customer does not obtain control of the asset because the customer is limited in its ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset even though the customer may have physical possession of the asset.
B66 Če ima podjetje obvezo ali pravico do ponovnega nakupa sredstva (nestandardizirana terminska pogodba ali nakupna opcija), kupec ne pridobi obvladovanja sredstva, ker je omejen pri usmerjanju uporabe sredstva in pridobitvi vseh preostalih koristi, ki izhajajo iz sredstva, četudi ima sredstvo morda fizično v posesti.
Consequently, the entity shall account for the contract as either of the following:
Zato podjetje pogodbo obračuna kot eno od naslednjega:
a lease in accordance with IAS 17 Leases if the entity can or must repurchase the asset for an amount that is less than the original selling price of the asset; or
najem v skladu z MRS 17 – Najemi, če podjetje lahko ali pa mora ponovno kupiti sredstvo za znesek, ki je nižji od prvotne prodajne cene sredstva; ali
a financing arrangement in accordance with paragraph B68 if the entity can or must repurchase the asset for an amount that is equal to or more than the original selling price of the asset.
ureditev financiranja v skladu z B68. členom, če podjetje lahko ali pa mora ponovno kupiti sredstvo za znesek, ki je enak ali višji od prvotne prodajne cene sredstva.
B67 When comparing the repurchase price with the selling price, an entity shall consider the time value of money.
B67 Pri primerjavi cene pri ponovnem nakupu s prodajno ceno podjetje upošteva časovno vrednost denarja.
B68 If the repurchase agreement is a financing arrangement, the entity shall continue to recognise the asset and also recognise a financial liability for any consideration received from the customer.
B68 Če je pogodba o ponovnem nakupu ureditev financiranja, podjetje še naprej pripoznava sredstvo ter pripoznava tudi finančno obveznost za vsako nadomestilo, ki ga prejme od kupca.
The entity shall recognise the difference between the amount of consideration received from the customer and the amount of consideration to be paid to the customer as interest and, if applicable, as processing or holding costs (for example, insurance).
Podjetje pripozna razliko med zneskom nadomestila, ki ga prejme od kupca, in zneskom nadomestila, ki ga mora plačati kupcu, kot obresti ter, če je to potrebno, stroške obdelave ali skladiščenja (na primer za zavarovanje).
B69 If the option lapses unexercised, an entity shall derecognise the liability and recognise revenue.
B69 Če opcija poteče in ostane neizvršena, podjetje odpravi pripoznanje obveznosti in pripozna prihodke.
A put option
Prodajna opcija
B70 If an entity has an obligation to repurchase the asset at the customer's request (a put option) at a price that is lower than the original selling price of the asset, the entity shall consider at contract inception whether the customer has a significant economic incentive to exercise that right.
B70 Če ima podjetje obvezo za ponovni nakup sredstva na zahtevo kupca (prodajna opcija) po ceni, ki je nižja od prvotne prodajne cene sredstva, na začetku pogodbe preuči, ali ima kupec pomembno gospodarsko spodbudo za uveljavljanje te pravice.
The customer's exercising of that right results in the customer effectively paying the entity consideration for the right to use a specified asset for a period of time.
Če kupec to pravico uveljavi, to povzroči, da dejansko plača nadomestilo podjetju za pravico do uporabe določenega sredstva za določen čas.
Therefore, if the customer has a significant economic incentive to exercise that right, the entity shall account for the agreement as a lease in accordance with IAS 17.
Če ima kupec precejšnjo gospodarsko spodbudo za uveljavljanje te pravice, podjetje pogodbo obračuna kot najem v skladu z MRS 17.
B71 To determine whether a customer has a significant economic incentive to exercise its right, an entity shall consider various factors, including the relationship of the repurchase price to the expected market value of the asset at the date of the repurchase and the amount of time until the right expires.
B71 Da ugotovi, ali ima kupec precejšnjo gospodarsko spodbudo za uveljavljanje svoje pravice, podjetje preuči različne dejavnike, vključno z razmerjem med ceno pri ponovnem nakupu in pričakovano tržno vrednostjo sredstva na dan ponovnega nakupa ter časom do izteka pravice.
For example, if the repurchase price is expected to significantly exceed the market value of the asset, this may indicate that the customer has a significant economic incentive to exercise the put option.
Na primer, če se pričakuje, da bo cena pri ponovnem nakupu precej presegla tržno vrednost sredstva, to lahko pomeni, da ima kupec precejšnjo gospodarsko spodbudo za izvršitev prodajne opcije.
B72 If the customer does not have a significant economic incentive to exercise its right at a price that is lower than the original selling price of the asset, the entity shall account for the agreement as if it were the sale of a product with a right of return as described in paragraphs B20–B27.
B72 Če kupec nima precejšnje gospodarske spodbude za izvršitev svoje pravice po ceni, ki je nižja od prvotne prodajne cene sredstva, podjetje obračuna pogodbo, kot če bi šlo za prodajo proizvoda s pravico do vračila, kot je opisano v B20.–B27. členu.
B73 If the repurchase price of the asset is equal to or greater than the original selling price and is more than the expected market value of the asset, the contract is in effect a financing arrangement and, therefore, shall be accounted for as described in paragraph B68.
B73 Če je cena ponovnega nakupa sredstva enaka ali višja od prvotne prodajne cene in presega pričakovano tržno vrednost sredstva, je pogodba dejansko ureditev financiranja ter se zato obračuna, kot je opisano B68. členu.
B74 If the repurchase price of the asset is equal to or greater than the original selling price and is less than or equal to the expected market value of the asset, and the customer does not have a significant economic incentive to exercise its right, then the entity shall account for the agreement as if it were the sale of a product with a right of return as described in paragraphs B20–B27.
B74 Če je cena ponovnega nakupa sredstva enaka ali višja od prvotne prodajne cene in je nižja ali enaka pričakovani tržni vrednosti sredstva in kupec nima precejšnje gospodarske spodbude za izvršitev svoje pravice, podjetje pogodbo obračuna, kot če bi šlo za prodajo proizvoda s pravico do vračila, kot je opisano v B20.–B27. členu.
B75 When comparing the repurchase price with the selling price, an entity shall consider the time value of money.
B75 Pri primerjavi cene pri ponovnem nakupu s prodajno ceno podjetje upošteva časovno vrednost denarja.
B76 If the option lapses unexercised, an entity shall derecognise the liability and recognise revenue.
B76 Če opcija poteče in ostane neizvršena, podjetje odpravi pripoznanje obveznosti in pripozna prihodke.
Consignment arrangements
Dogovor o konsignaciji
B77 When an entity delivers a product to another party (such as a dealer or a distributor) for sale to end customers, the entity shall evaluate whether that other party has obtained control of the product at that point in time.
B77 Ko podjetje izroči proizvod drugi stranki (kot je trgovec ali distributer) za namen prodaje končnim kupcem, podjetje oceni, ali je druga stranka v trenutku dostave pridobila obvladovanje proizvoda.
A product that has been delivered to another party may be held in a consignment arrangement if that other party has not obtained control of the product.
Proizvod, ki se dostavi drugi stranki, je lahko predmet dogovora o konsignaciji, če ta druga stranka ni pridobila obvladovanja proizvoda.
Accordingly, an entity shall not recognise revenue upon delivery of a product to another party if the delivered product is held on consignment.
V skladu s tem podjetje ne pripozna prihodkov ob izročitvi proizvoda drugi stranki, če je proizvod v konsignaciji.
B78 Indicators that an arrangement is a consignment arrangement include, but are not limited to, the following:
B78 Da je pogodba dogovor o konsignaciji, med drugim nakazuje tudi naslednje:
the product is controlled by the entity until a specified event occurs, such as the sale of the product to a customer of the dealer or until a specified period expires;
podjetje obvladuje proizvod, dokler ne nastopi določen dogodek, kot je prodaja proizvoda trgovčevemu kupcu ali iztek določenega obdobja;
the entity is able to require the return of the product or transfer the product to a third party (such as another dealer); and
podjetje lahko zahteva vračilo proizvoda ali prenos proizvoda na tretjo stranko (kot je drug trgovec); in
the dealer does not have an unconditional obligation to pay for the product (although it might be required to pay a deposit).
trgovec ni brezpogojno obvezan plačati za proizvod (čeprav mora morda plačati polog).
Bill-and-hold arrangements
Dogovori po načelu zaračunaj in zadrži
B79 A bill-and-hold arrangement is a contract under which an entity bills a customer for a product but the entity retains physical possession of the product until it is transferred to the customer at a point in time in the future.
B79 Dogovor po načelu zaračunaj in zadrži je pogodba, po kateri podjetje kupcu zaračuna proizvod, vendar ga ohrani v fizični posesti, dokler se ne prenese na kupca v določenem trenutku v prihodnosti.
For example, a customer may request an entity to enter into such a contract because of the customer's lack of available space for the product or because of delays in the customer's production schedules.
Kupec lahko na primer zahteva, da podjetje sklene takšno pogodbo, ker kupec nima dovolj razpoložljivega prostora za skladiščenje proizvoda ali zaradi zamud v proizvodnji na strani kupca.
B80 An entity shall determine when it has satisfied its performance obligation to transfer a product by evaluating when a customer obtains control of that product (see paragraph 38).
B80 Podjetje določi, kdaj izpolni svojo izvršitveno obvezo glede prenosa proizvoda, tako, da oceni, kdaj kupec prevzame obvladovanje tega proizvoda (glej 38. člen).
For some contracts, control is transferred either when the product is delivered to the customer's site or when the product is shipped, depending on the terms of the contract (including delivery and shipping terms).
Pri nekaterih pogodbah se obvladovanje prenese, ko se proizvod dostavi v prostore kupca ali ko se odpremi, odvisno od pogodbenih pogojev (vključno s pogoji dostave in odpreme).
However, for some contracts, a customer may obtain control of a product even though that product remains in an entity's physical possession.
Vendar lahko kupec pri nekaterih pogodbah pridobi obvladovanje proizvoda, čeprav ostane proizvod fizično v posesti podjetja.
In that case, the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the product even though it has decided not to exercise its right to take physical possession of that product.
V tem primeru ima kupec možnost, da usmerja uporabo proizvoda in pridobi vse ostale koristi, ki izhajajo iz proizvoda, čeprav se odloči, da ne bo uveljavljal svoje pravice do fizičnega posedovanja proizvoda.
Consequently, the entity does not control the product.
Zato podjetje ne obvladuje proizvoda.
Instead, the entity provides custodial services to the customer over the customer's asset.
Namesto tega podjetje zagotavlja skrbniške storitve kupcu za sredstvo kupca.
B81 In addition to applying the requirements in paragraph 38, for a customer to have obtained control of a product in a bill-and-hold arrangement, all of the following criteria must be met:
B81 Poleg izvajanja zahtev iz 38. člena kupec pridobi obvladovanje proizvoda z dogovorom po načelu zaračunaj in zadrži, če so izpolnjena vsa naslednja merila:
the reason for the bill-and-hold arrangement must be substantive (for example, the customer has requested the arrangement);
razlog za dogovor po načelu zaračunaj in zadrži mora biti utemeljen (na primer kupec je zahteval dogovor);
the product must be identified separately as belonging to the customer;
proizvod je treba ločeno opredeliti, kot da pripada kupcu;
the product currently must be ready for physical transfer to the customer; and
proizvod mora biti tekoče pripravljen za fizični prenos kupcu; in
the entity cannot have the ability to use the product or to direct it to another customer.
podjetje ne more imeti možnosti, da bi uporabilo proizvod ali ga posredovalo drugemu kupcu.