natgillin/translations-raw huggingface dataset:
providing a service of standing ready to provide goods or services (for example, unspecified updates to software that are provided on a when-and-if-available basis) or of making goods or services available for a customer to use as and when the customer decides;
zagotavljanje storitve pripravljenosti za zagotavljanje blaga ali storitev (na primer nespecificirane posodobitve programske opreme, ki se zagotovijo, ko in če so na voljo) ali zagotavljanje razpoložljivosti blaga ali storitev kupcu za uporabo, kot in ko se kupec odloči,
providing a service of arranging for another party to transfer goods or services to a customer (for example, acting as an agent of another party, as described in paragraphs B34–B38);
zagotavljanje storitve prenosa blaga ali storitev kupcu za drugo osebo (na primer tako, da deluje kot agent druge osebe v skladu z opisom v B34.–B38. členu),
granting licences (see paragraphs B52–B63B); and
podeljevanje licenc (glej B52.–B63.B člen); in
the entity's promise to transfer the good or service to the customer is separately identifiable from other promises in the contract (ie the promise to transfer the good or service is distinct within the context of the contract).
obljubo podjetja za prenos blaga ali storitve kupcu se lahko opredeli ločeno od drugih obljub v pogodbi (tj. obljuba za prenos blaga ali storitev je ločena v okviru pogodbe).
In assessing whether an entity's promises to transfer goods or services to the customer are separately identifiable in accordance with paragraph 27(b), the objective is to determine whether the nature of the promise, within the context of the contract, is to transfer each of those goods or services individually or, instead, to transfer a combined item or items to which the promised goods or services are inputs.
Pri ocenjevanju, ali se lahko obljube podjetja za prenos blaga ali storitve kupcu opredelijo ločeno v skladu s 27.(b) členom, je cilj določiti, ali je narava obljube v okviru pogodbe prenos vsake od teh postavk blaga ali storitev ločeno ali namesto tega prenos združene postavke ali postavk, za katere so obljubljeno blago ali storitve vložki.
Factors that indicate that two or more promises to transfer goods or services to a customer are not separately identifiable include, but are not limited to, the following:
Dejavniki, ki kažejo, da se dve ali več obljub podjetja za prenos blaga ali storitev kupcu ne morejo opredeliti ločeno, vključujejo, vendar niso omejeni na, naslednje:
the entity provides a significant service of integrating the goods or services with other goods or services promised in the contract into a bundle of goods or services that represent the combined output or outputs for which the customer has contracted.
podjetje zagotavlja pomembno storitev povezovanja blaga ali storitev z drugim blagom ali storitvami, obljubljenimi v pogodbi, v skupino blaga ali storitev, ki predstavljajo združen izložek ali izložke, za katere je kupec sklenil pogodbo.
A combined output or outputs might include more than one phase, element or unit.
blago ali storitve so zelo odvisne od ali tesno povezane z drugim blagom ali storitvami.
one or more of the goods or services significantly modifies or customises, or are significantly modified or customised by, one or more of the other goods or services promised in the contract.
Povedano drugače, na vsako postavko blaga ali storitev pomembno vpliva ena ali več postavk drugega blaga ali storitev v pogodbi.
the goods or services are highly interdependent or highly interrelated.
Na primer, v nekaterih primerih dve ali več postavk blaga ali storitev pomembno vplivajo druge na drugo, ker podjetje ne bi bilo sposobno izpolniti svoje obljube s posamičnim prenosom vsake postavke blaga ali storitev.
In other words, each of the goods or services is significantly affected by one or more of the other goods or services in the contract.
Če obljubljeno blago ali storitev ni ločena, podjetje združi to blago ali storitev z drugim obljubljenim blagom ali storitvami, dokler ne opredeli skupine blaga ali storitev, ki je ločena.
For example, in some cases, two or more goods or services are significantly affected by each other because the entity would not be able to fulfil its promise by transferring each of the goods or services independently.
V nekaterih primerih bi to pomenilo, da bi podjetje vse blago ali storitve, obljubljene v pogodbi, obračunalo kot eno izvršitveno obvezo.
If a promised good or service is not distinct, an entity shall combine that good or service with other promised goods or services until it identifies a bundle of goods or services that is distinct.
V Prilogi B se spremenijo B1., B34.–B38., B52.–B53. in B58. člen ter dodajo B34.A, B35.A, B35.B, B37.A, B59.A, B63.A in B63.B člen.
In some cases, that would result in the entity accounting for all the goods or services promised in a contract as a single performance obligation.
člen se izbriše.
In Appendix B, paragraphs B1, B34–B38, B52–B53 and B58 are amended and paragraphs B34A, B35A, B35B, B37A, B59A, B63A and B63B are added.
, B59. in B60.–B63. člen se niso spremenili, so se pa vključili zaradi lažjega sklicevanja.
Paragraph B57 is deleted.
Priloga B
Paragraphs B54–B56, B59 and B60–B63 have not been amended but have been included for ease of reference.
Napotki za uporabo
Appendix B
B1 Ti napotki za uporabo so urejeni glede na naslednje kategorije:
Application Guidance
licenciranje (B52.–B63.B člen),
B1 This application guidance is organised into the following categories:
Principal in agent
licensing (paragraphs B52–B63B);
B34 Kadar pri zagotavljanju blaga ali storitev kupcu sodeluje druga oseba, podjetje določi, ali je narava njegove obljube izvršitvena obveza, da bo samo zagotovilo specificirano blago ali storitev (tj. podjetje je principal), ali da bo uredilo, da bo druga oseba zagotovila to blago ali storitev (tj. podjetje je agent).
Principal versus agent considerations
Podjetje določi, ali je principal ali agent, za vsako specificirano blago ali storitev, obljubljeno kupcu.
B34 When another party is involved in providing goods or services to a customer, the entity shall determine whether the nature of its promise is a performance obligation to provide the specified goods or services itself (ie the entity is a principal) or to arrange for those goods or services to be provided by the other party (ie the entity is an agent).
Specificirano blago ali storitev je ločeno blago ali storitev (ali ločena skupina blaga ali storitev), ki se bo zagotovila kupcu (glej 27.–30. člen).
An entity determines whether it is a principal or an agent for each specified good or service promised to the customer.
Če pogodba s kupcem vsebuje več kot eno specificirano blago ali storitev, bi lahko bilo podjetje principal za nekatero specificirano blago ali storitve in agent za drugo.
A specified good or service is a distinct good or service (or a distinct bundle of goods or services) to be provided to the customer (see paragraphs 27–30).
B34A Da določi naravo svoje obljube (kot je opisana v B34. členu), podjetje:
If a contract with a customer includes more than one specified good or service, an entity could be a principal for some specified goods or services and an agent for others.
opredeli specificirano blago ali storitve, ki se bodo zagotovile kupcu (to je lahko na primer pravica do blaga ali storitve, ki jo bo zagotovila druga oseba (glej 26. člen)), in
B34A To determine the nature of its promise (as described in paragraph B34), the entity shall:
oceni, ali obvladuje (kot je opisano v 33. členu) vsako specificirano blago ali storitev, preden se ta prenese na kupca.
identify the specified goods or services to be provided to the customer (which, for example, could be a right to a good or service to be provided by another party (see paragraph 26)); and
B35 Podjetje je principal, če obvladuje specificirano blago ali storitev, preden se ta prenese na kupca.
assess whether it controls (as described in paragraph 33) each specified good or service before that good or service is transferred to the customer.
Vendar ni nujno, da podjetje obvladuje specificirano blago, če pridobi lastninsko pravico za to blago za samo kratek čas, preden se lastninska pravica prenese na kupca.
B35 An entity is a principal if it controls the specified good or service before that good or service is transferred to a customer.
Podjetje, ki je principal, lahko izpolni izvršitveno obvezo zagotoviti specificirano blago ali storitev samo ali najame drugo osebo (na primer podizvajalca), da izpolni nekatere ali vse izvršitvene obveze v njegovem imenu.
However, an entity does not necessarily control a specified good if the entity obtains legal title to that good only momentarily before legal title is transferred to a customer.
B35A Če je v zagotovitev blaga ali storitev kupcu vključena druga oseba, podjetje, ki je principal, pridobi obvladovanje česar koli od naslednjega:
An entity that is a principal may satisfy its performance obligation to provide the specified good or service itself or it may engage another party (for example, a subcontractor) to satisfy some or all of the performance obligation on its behalf.
blaga ali drugega sredstva od druge osebe, ki ga nato prenese na kupca;
B35A When another party is involved in providing goods or services to a customer, an entity that is a principal obtains control of any one of the following:
pravice do storitve, ki jo bo izvedla druga oseba, ki podjetju omogoča, da naroči tej osebi, da zagotovi storitev kupcu v imenu podjetja;
a good or another asset from the other party that it then transfers to the customer.
blaga ali storitve druge osebe, ki jo nato združi z drugim blagom ali storitvami pri zagotavljanju specificiranega blaga ali storitve kupcu.
a right to a service to be performed by the other party, which gives the entity the ability to direct that party to provide the service to the customer on the entity's behalf.
Na primer, če podjetje zagotovi pomembno storitev integracije blaga ali storitev (glej 29.(a) člen), ki jih zagotovi druga oseba, v specificirano blago ali storitev, ki jo je naročil kupec, podjetje obvladuje specificirano blago ali storitev preden se to blago ali storitev prenese na kupca.
a good or service from the other party that it then combines with other goods or services in providing the specified good or service to the customer.
To je zaradi tega, ker podjetje najprej pridobi obvladovanje vložkov za specificirano blago ali storitev (ki vključuje blago ali storitve od drugih oseb) in nato usmerja njihovo uporabo, da se ustvari združen izložek, ki je specificirano blago ali storitev.
For example, if an entity provides a significant service of integrating goods or services (see paragraph 29(a)) provided by another party into the specified good or service for which the customer has contracted, the entity controls the specified good or service before that good or service is transferred to the customer.
B35B (Medtem) ko podjetje, ki je principal, izpolni(-juje) izvršitveno obvezo, pripozna prihodke v bruto znesku nadomestila, za katerega pričakuje, da bo do njega upravičeno v zameno za preneseno specificirano blago ali storitve.
This is because the entity first obtains control of the inputs to the specified good or service (which includes goods or services from other parties) and directs their use to create the combined output that is the specified good or service.
B36 Podjetje je agent, če je njegova izvršitvena obveza urediti, da specificirano blago ali storitev zagotovi druga oseba.
B35B When (or as) an entity that is a principal satisfies a performance obligation, the entity recognises revenue in the gross amount of consideration to which it expects to be entitled in exchange for the specified good or service transferred.
Podjetje, ki je agent, ne obvladuje specificiranega blaga ali storitve, ki jo zagotovi druga oseba, preden se to specificirano blago ali storitev prenese na kupca.
B36 An entity is an agent if the entity's performance obligation is to arrange for the provision of the specified good or service by another party.
(Medtem) ko podjetje, ki je agent, izpolni(-juje) izvršitveno obvezo, pripozna prihodke v znesku opravnine ali provizije, za katero pričakuje, da bo do nje upravičeno v zameno za ureditev, da specificirano blago ali storitve zagotovi druga oseba.
An entity that is an agent does not control the specified good or service provided by another party before that good or service is transferred to the customer.
Opravnina ali provizija podjetja je lahko neto znesek nadomestila, ki ga podjetje zadrži, potem ko drugi osebi plača nadomestilo, prejeto za blago ali storitev, ki jo mora zagotoviti ta oseba.
When (or as) an entity that is an agent satisfies a performance obligation, the entity recognises revenue in the amount of any fee or commission to which it expects to be entitled in exchange for arranging for the specified goods or services to be provided by the other party.
B37 Kazalniki, da podjetje obvladuje specificirano blago ali storitev, preden se prenese na kupca (in je zato principal (glej B35. člen)), med drugim vključujejo naslednje:
An entity's fee or commission might be the net amount of consideration that the entity retains after paying the other party the consideration received in exchange for the goods or services to be provided by that party.
podjetje je primarno odgovorno za izpolnitev obljube, da bo zagotovilo specificirano blago ali storitev.
B37 Indicators that an entity controls the specified good or service before it is transferred to the customer (and is therefore a principal (see paragraph B35)) include, but are not limited to, the following:
To običajno vključuje odgovornost za sprejemljivost specificiranega blaga ali storitve (npr. primarno odgovornost za to, da blago ali storitev izpolnjuje specifikacije kupca).
the entity is primarily responsible for fulfilling the promise to provide the specified good or service.
Če je podjetje primarno odgovorno za izpolnitev obljube, da bo zagotovilo specificirano blago ali storitev, to lahko kaže, da druga oseba, ki je vključena v zagotovitev specificiranega blaga ali storitve, deluje v imenu podjetja;
This typically includes responsibility for the acceptability of the specified good or service (for example, primary responsibility for the good or service meeting customer specifications).
podjetje nosi tveganje zmanjšanja vrednosti zalog, preden je bilo specificirano blago ali storitev prenesena na kupca ali po prenosu obvladovanja na kupca (na primer, če ima kupec pravico do vračila).
If the entity is primarily responsible for fulfilling the promise to provide the specified good or service, this may indicate that the other party involved in providing the specified good or service is acting on the entity's behalf.
Na primer, če podjetje pridobi ali se zaveže, da bo pridobilo, specificirano blago ali storitev pred sklenitvijo pogodbe s kupcem, lahko to kaže na to, da je podjetje sposobno usmerjati uporabo in pridobiti bolj ali manj vse ostale koristi, ki izhajajo iz blaga ali storitve, preden se ta prenese na kupca;
the entity has inventory risk before the specified good or service has been transferred to a customer or after transfer of control to the customer (for example, if the customer has a right of return).
podjetje lahko po lastni presoji določi ceno specificiranega blaga ali storitve.
For example, if the entity obtains, or commits itself to obtain, the specified good or service before obtaining a contract with a customer, that may indicate that the entity has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the good or service before it is transferred to the customer.
Določitev cene, ki jo kupec plača za specificirano blago ali storitev, lahko kaže na to, da je podjetje sposobno usmerjati uporabo blaga ali storitve in pridobiti bolj ali manj vse ostale koristi.
the entity has discretion in establishing the price for the specified good or service.
Vendar lahko v nekaterih primerih pri določanju cen lastno presojo uporabi agent.
Establishing the price that the customer pays for the specified good or service may indicate that the entity has the ability to direct the use of that good or service and obtain substantially all of the remaining benefits.
Na primer, agent je lahko nekoliko prilagodljiv pri določanju cen, da bi ustvaril dodatne prihodke iz naslova svoje storitve urejanja, da kupcem blago ali storitve zagotovijo druge osebe.
However, an agent can have discretion in establishing prices in some cases.
B37A Kazalniki v B37. členu so lahko bolj ali manj relevantni za presojo o obvladovanju, odvisno od narave specificiranega blaga ali storitve in pogojev pogodbe.
For example, an agent may have some flexibility in setting prices in order to generate additional revenue from its service of arranging for goods or services to be provided by other parties to customers.
Poleg tega lahko drugačni kazalniki v drugačnih pogodbah zagotovijo prepričljivejše dokaze.
B37A The indicators in paragraph B37 may be more or less relevant to the assessment of control depending on the nature of the specified good or service and the terms and conditions of the contract.
B38 Če izvršitvene obveze in pogodbene pravice podjetja iz pogodbe prevzame drugo podjetje, tako da podjetje ni več obvezano izpolnjevati izvršitvene obveze za prenos specificiranega blaga ali storitev kupcu (tj. podjetje ne deluje več kot principal), podjetje ne pripozna prihodkov za to izvršitveno obvezo.
In addition, different indicators may provide more persuasive evidence in different contracts.
Namesto tega podjetje oceni, ali naj pripozna prihodke za izpolnitev izvršitvene obveze za pridobitev pogodbe za drugo osebo (tj. ali podjetje deluje kot agent).
B38 If another entity assumes the entity's performance obligations and contractual rights in the contract so that the entity is no longer obliged to satisfy the performance obligation to transfer the specified good or service to the customer (ie the entity is no longer acting as the principal), the entity shall not recognise revenue for that performance obligation.
Licenciranje
Instead, the entity shall evaluate whether to recognise revenue for satisfying a performance obligation to obtain a contract for the other party (ie whether the entity is acting as an agent).
B52 Licenca določa pravice kupca do intelektualne lastnine podjetja.
Licensing
Licence za intelektualno lastnino lahko med drugim vključujejo licence za kar koli od naslednjega:
B52 A licence establishes a customer's rights to the intellectual property of an entity.
programsko opremo in tehnologijo;
Licences of intellectual property may include, but are not limited to, licences of any of the following:
filme, glasbo in druge oblike medijev in zabavne industrije;
software and technology;
franšize; in
motion pictures, music and other forms of media and entertainment;
patente, blagovne znamke in avtorske pravice.
franchises; and
B53 Poleg obljube o podelitvi licence (ali licenc) kupcu lahko podjetje obljubi prenos drugega blaga ali storitev kupcu.
patents, trademarks and copyrights.
Te obljube so lahko izrecno navedene v pogodbi ali jih je mogoče pričakovati glede na običajne poslovne prakse podjetja, njegove objavljene politike ali konkretne navedbe (glej 24. člen).
B53 In addition to a promise to grant a licence (or licences) to a customer, an entity may also promise to transfer other goods or services to the customer.
Kadar pogodba s kupcem poleg drugega obljubljenega blaga ali storitev vključuje obljubo o podelitvi licence (ali licenc), podjetje za določanje posameznih izvršitvenih obvez v pogodbi uporablja 22.–30. člen, tako kot pri drugih vrstah pogodb.
Those promises may be explicitly stated in the contract or implied by an entity's customary business practices, published policies or specific statements (see paragraph 24).
B54 Če obljuba o podelitvi licence ni ločena od drugega blaga ali storitev, obljubljenega v pogodbi, v skladu s 26.–30. členom, podjetje obljubo o podelitvi licence in drugo obljubljeno blago ali storitve, obračuna skupaj kot eno izvršitveno obvezo.
As with other types of contracts, when a contract with a customer includes a promise to grant a licence (or licences) in addition to other promised goods or services, an entity applies paragraphs 22–30 to identify each of the performance obligations in the contract.
Primeri licenc, ki niso ločene od drugega blaga ali storitev, obljubljenih v pogodbi, vključujejo naslednje:
B54 If the promise to grant a licence is not distinct from other promised goods or services in the contract in accordance with paragraphs 26–30, an entity shall account for the promise to grant a licence and those other promised goods or services together as a single performance obligation.
licenco, ki je del opredmetenega blaga in je ključnega pomena za uporabnost blaga; in
Examples of licences that are not distinct from other goods or services promised in the contract include the following:
licenco, ki jo lahko kupec koristi le v povezavi s sorodno storitvijo (na primer spletna storitev podjetja, ki s podelitvijo licence kupcu omogoča dostop do vsebine).
a licence that forms a component of a tangible good and that is integral to the functionality of the good; and
B55 Če licenca ni ločena, podjetje uporabi 31.–38. člen za določitev, ali je izvršitvena obveza (ki vključuje obljubljeno licenco) izvršitvena obveza, ki se izpolni postopno ali ki se izpolni v določenem trenutku.
a licence that the customer can benefit from only in conjunction with a related service (such as an online service provided by the entity that enables, by granting a licence, the customer to access content).
B56 Če je obljuba o podelitvi licence ločena od drugega obljubljenega blaga ali storitev v pogodbi in je zato ločena izvršitvena obveza, mora podjetje ugotoviti, ali se licenca prenese na kupca v določenem trenutku ali postopno.
B55 If the licence is not distinct, an entity shall apply paragraphs 31–38 to determine whether the performance obligation (which includes the promised licence) is a performance obligation that is satisfied over time or satisfied at a point in time.
Pri tem mora upoštevati, ali je narava obljube, ki jo da podjetje kupcu ob izdaji licence, kupcu zagotoviti:
B56 If the promise to grant the licence is distinct from the other promised goods or services in the contract and, therefore, the promise to grant the licence is a separate performance obligation, an entity shall determine whether the licence transfers to a customer either at a point in time or over time.
pravico do dostopa do intelektualne lastnine podjetja, ki obstaja v celotnem obdobju veljavnosti licence; ali
In making this determination, an entity shall consider whether the nature of the entity's promise in granting the licence to a customer is to provide the customer with either:
pravico do uporabe intelektualne lastnine podjetja, kot obstaja v trenutku, ko se licenca podeli.
a right to access the entity's intellectual property as it exists throughout the licence period; or
Opredelitev narave obljube podjetja
a right to use the entity's intellectual property as it exists at the point in time at which the licence is granted.
B57 [črtano]
Determining the nature of the entity's promise
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:
B57 [Deleted]
pogodba zahteva oziroma kupec razumno pričakuje, da bo podjetje opravljalo dejavnosti, ki znatno vplivajo na intelektualno lastnino, do katere je kupec upravičen (glej B59. in B59.A člen);
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:
pravice iz licence kupca neposredno izpostavljajo pozitivnim ali negativnim učinkom dejavnosti podjetja, opredeljenih v B58.(a) členu; in
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 paragraphs B59 and B59A);
te dejavnosti ob izvedbi ne privedejo do prenosa blaga ali storitve na kupca (glej 25. člen).