natgillin/translations-raw huggingface dataset:
IAS 11 Construction Contracts, IAS 18 Revenue, IFRIC 13 Customer Loyalty Programmes, IFRIC 15 Agreements for the Construction of Real Estate and IFRIC 18 Transfers of Assets from Customers and SIC-31 Revenue — Barter Transactions Involving Advertising Services are replaced in accordance with IFRS 15 as set out in the Annex to this Regulation.
MRS 11 Pogodbe o gradbenih delih, MRS 18 Prihodki, OPMSRP 13 Programi nagrajevanja zvestobe strank, OPMSRP 15 Dogovori o izgradnji nepremičnin in OPMSRP 18 Prenosi sredstev od odjemalcev ter SOP-31 Prihodki – transakcije neposredne zamenjave, ki vključujejo storitve oglaševanja se nadomestijo v skladu z MSRP 15, kot je določeno v Prilogi k tej uredbi.
Each company shall apply the amendments referred to in Article 1(1), at the latest, as from the commencement date of its first financial year starting on or after 1 January 2018.
Podjetja začnejo uporabljati spremembe iz člena 1(1) najpozneje z začetkom prvega poslovnega leta, ki se začne 1. januarja 2018 ali pozneje.
International Financial Reporting Standard 15
Mednarodni standard računovodskega poročanja 15
Revenue from Contracts with Customers
Prihodki iz pogodb s kupci
The objective of this Standard is to establish the principles that an entity shall apply to report useful information to users of financial statements about the nature, amount, timing and uncertainty of revenue and cash flows arising from a contract with a customer.
Cilj tega standarda je določiti načela, ki jih mora podjetje uporabljati za poročanje koristnih informacij uporabnikom računovodskih izkazov o naravi, znesku, časovnem okviru in negotovosti prihodkov in denarnih tokov, ki izhajajo iz pogodbe s kupcem.
To meet the objective in paragraph 1, the core principle of this Standard is that an entity shall recognise revenue to depict the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services.
Za doseganje cilja iz 1. člena je osnovno načelo v tem standardu, da podjetje pripoznava prihodke, da bi prikazalo prenos obljubljenega blaga ali storitev kupcu, in sicer v znesku, ki odraža pričakovano nadomestilo, do katerega bo podjetje upravičeno v zameno za to blago ali storitve.
An entity shall consider the terms of the contract and all relevant facts and circumstances when applying this Standard.
Pri uporabi tega standarda podjetje upošteva pogoje iz pogodbe ter vsa ustrezna dejstva in okoliščine.
An entity shall apply this Standard, including the use of any practical expedients, consistently to contracts with similar characteristics and in similar circumstances.
Podjetje ta standard, vključno z uporabo kakršnih koli praktičnih rešitev, dosledno uporablja za pogodbe s podobnimi značilnostmi in v podobnih okoliščinah.
This Standard specifies the accounting for an individual contract with a customer.
Ta standard določa obračunavanje posamezne pogodbe s kupcem.
However, as a practical expedient, an entity may apply this Standard to a portfolio of contracts (or performance obligations) with similar characteristics if the entity reasonably expects that the effects on the financial statements of applying this Standard to the portfolio would not differ materially from applying this Standard to the individual contracts (or performance obligations) within that portfolio.
Vendar se lahko podjetje odloči za praktično rešitev, v skladu s katero ta standard uporabi za portfelj pogodb (ali izvršitvene obveze) s podobnimi značilnostmi, če razumno pričakuje, da se učinki na računovodske izkaze zaradi uporabe tega standarda za portfelj ne bi pomembno razlikovali od uporabe tega standarda za posamezne pogodbe (ali izvršitvene obveze) v tem portfelju.
When accounting for a portfolio, an entity shall use estimates and assumptions that reflect the size and composition of the portfolio.
Pri obračunavanju portfelja podjetje uporabi ocene in predpostavke, ki odražajo velikost in sestavo portfelja.
An entity shall apply this Standard to all contracts with customers, except the following:
Podjetje ta standard uporablja za vse pogodbe s kupci, razen za naslednje:
lease contracts within the scope of IAS 17 Leases;
najemne pogodbe, ki spadajo na področje uporabe MRS 17 – Najemi,
insurance contracts within the scope of IFRS 4 Insurance Contracts;
zavarovalne pogodbe, ki spadajo na področje uporabe MSRP 4 – Zavarovalne pogodbe,
financial instruments and other contractual rights or obligations within the scope of IFRS 9 Financial Instruments, IFRS 10 Consolidated Financial Statements, IFRS 11 Joint Arrangements, IAS 27 Separate Financial Statements and IAS 28 Investments in Associates and Joint Ventures; and
finančne instrumente in druge pogodbene pravice ali obveze, ki spadajo na področje uporabe MSRP 9 – Finančni instrumenti, MSRP 10 – Konsolidirani računovodski izkazi, MSRP 11 – Skupni aranžmaji, MRS 27 – Ločeni računovodski izkazi in MRS 28 – Finančne naložbe v pridružena podjetja in skupne podvige, ter
non-monetary exchanges between entities in the same line of business to facilitate sales to customers or potential customers.
nedenarne menjalne posle med podjetji, ki izvajajo enako dejavnost, za olajšanje prodaje kupcem ali potencialnim kupcem.
For example, this Standard would not apply to a contract between two oil companies that agree to an exchange of oil to fulfil demand from their customers in different specified locations on a timely basis.
Ta standard se na primer ne bi uporabljal za pogodbo med dvema naftnima družbama, ki se dogovorita za izmenjavo nafte, da bi pravočasno zadostili povpraševanju njunih kupcev na različnih določenih lokacijah.
An entity shall apply this Standard to a contract (other than a contract listed in paragraph 5) only if the counterparty to the contract is a customer.
Podjetje uporablja ta standard za pogodbo (razen za pogodbo, navedeno v 5. členu) samo, če je nasprotna stranka v pogodbi kupec.
A customer is a party that has contracted with an entity to obtain goods or services that are an output of the entity's ordinary activities in exchange for consideration.
Kupec je stranka, ki je s podjetjem sklenila pogodbo za pridobitev blaga ali storitev, ki so rezultat rednega poslovanja podjetja, v zameno za nadomestilo.
A counterparty to the contract would not be a customer if, for example, the counterparty has contracted with the entity to participate in an activity or process in which the parties to the contract share in the risks and benefits that result from the activity or process (such as developing an asset in a collaboration arrangement) rather than to obtain the output of the entity's ordinary activities.
Nasprotna stranka v pogodbi ne bi bila kupec, če je na primer nasprotna stranka s podjetjem sklenila pogodbo za sodelovanje pri dejavnosti ali postopku, v katerem pogodbene stranke delijo tveganja in koristi, ki izhajajo iz te dejavnosti ali postopka (kot je razvoj sredstva na podlagi dogovora o sodelovanju), in ne za pridobitev rezultata rednega poslovanja podjetja.
A contract with a customer may be partially within the scope of this Standard and partially within the scope of other Standards listed in paragraph 5.
Pogodba s kupcem lahko delno spada na področje uporabe tega standarda in delno na področje uporabe drugih standardov, navedenih v 5. členu.
If the other Standards specify how to separate and/or initially measure one or more parts of the contract, then an entity shall first apply the separation and/or measurement requirements in those Standards.
Če drugi standardi določajo, kako ločiti in/ali na začetku meriti enega ali več delov pogodbe, podjetje najprej uporabi zahteve glede ločevanja in/ali merjenja v teh standardih.
An entity shall exclude from the transaction price the amount of the part (or parts) of the contract that are initially measured in accordance with other Standards and shall apply paragraphs 73–86 to allocate the amount of the transaction price that remains (if any) to each performance obligation within the scope of this Standard and to any other parts of the contract identified by paragraph 7(b).
Podjetje iz transakcijske cene izključi znesek dela (ali delov) pogodbe, ki se na začetku meri v skladu z drugimi standardi, ter uporabi 73.–86. člen za razporeditev (morebitnega) preostalega zneska transakcijske cene na vsako izvršitveno obvezo, ki spada na področje uporabe tega standarda, in na vse druge dele pogodbe, opredeljene v 7.(b) členu.
If the other Standards do not specify how to separate and/or initially measure one or more parts of the contract, then the entity shall apply this Standard to separate and/or initially measure the part (or parts) of the contract.
Če drugi standardi ne določajo, kako ločiti in/ali na začetku meriti enega ali več delov pogodbe, potem podjetje za ločevanje in/ali začetno merjenje dela (ali delov) pogodbe uporabi ta standard.
This Standard specifies the accounting for the incremental costs of obtaining a contract with a customer and for the costs incurred to fulfil a contract with a customer if those costs are not within the scope of another Standard (see paragraphs 91–104).
Ta standard določa obračunavanje dodatnih stroškov za pridobitev pogodbe s kupcem in stroškov, ki so nastali v zvezi z izpolnitvijo pogodbe s kupcem, če ti stroški ne spadajo na področje uporabe drugega standarda (glej 91.–104. člen).
An entity shall apply those paragraphs only to the costs incurred that relate to a contract with a customer (or part of that contract) that is within the scope of this Standard.
Podjetje uporablja te člene samo za stroške, ki so nastali v zvezi s pogodbo s kupcem (ali delom te pogodbe), ki spada na področje uporabe tega standarda.
Identifying the contract
Opredelitev pogodbe
An entity shall account for a contract with a customer that is within the scope of this Standard only when all of the following criteria are met:
Podjetje obračuna pogodbo s kupcem, ki spada na področje uporabe tega standarda, samo če so izpolnjena vsa naslednja merila:
the parties to the contract have approved the contract (in writing, orally or in accordance with other customary business practices) and are committed to perform their respective obligations;
pogodbene stranke so odobrile pogodbo (pisno, ustno ali v skladu z drugimi običajnimi poslovnimi praksami) in so zavezane k izpolnitvi svojih obvez,
the entity can identify each party's rights regarding the goods or services to be transferred;
podjetje lahko opredeli pravice vsake stranke v zvezi z blagom ali storitvami, ki bodo prenesene,
the entity can identify the payment terms for the goods or services to be transferred;
podjetje lahko opredeli plačilne pogoje za blago ali storitve, ki bodo prenesene,
the contract has commercial substance (ie the risk, timing or amount of the entity's future cash flows is expected to change as a result of the contract); and
pogodba ima komercialno vsebino (tj. pričakuje se, da bo zaradi pogodbe prišlo do spremembe tveganja, časovnega okvira ali zneska denarnih tokov podjetja v prihodnosti) in
it is probable that the entity will collect the consideration to which it will be entitled in exchange for the goods or services that will be transferred to the customer.
verjetno je, da bo podjetje prejelo nadomestilo, do katerega bo imelo pravico v zameno za blago ali storitve, ki bodo prenesene kupcu.
In evaluating whether collectability of an amount of consideration is probable, an entity shall consider only the customer's ability and intention to pay that amount of consideration when it is due.
Pri ocenjevanju, ali je unovčljivost zneska nadomestila verjetna, podjetje upošteva samo kupčevo sposobnost in namen, da plača ta znesek nadomestila do roka.
The amount of consideration to which the entity will be entitled may be less than the price stated in the contract if the consideration is variable because the entity may offer the customer a price concession (see paragraph 52).
Znesek nadomestila, do katerega bo podjetje upravičeno, je lahko nižji od cene, navedene v pogodbi, če je nadomestilo variabilno, ker lahko podjetje kupcu ponudi znižano ceno (glej 52. člen).
A contract is an agreement between two or more parties that creates enforceable rights and obligations.
Pogodba je dogovor med dvema ali več strankami, ki ustvarja izvršljive pravice in obveze.
Enforceability of the rights and obligations in a contract is a matter of law.
Izvršljivost pravic in obvez iz pogodbe je pravno vprašanje.
Contracts can be written, oral or implied by an entity's customary business practices.
Pogodbe so lahko pisne, ustne ali implicitne v skladu z običajnimi poslovnimi praksami podjetja.
The practices and processes for establishing contracts with customers vary across legal jurisdictions, industries and entities.
Prakse in postopki za sklepanje pogodb s kupci se med jurisdikcijami, panogami in podjetji razlikujejo.
In addition, they may vary within an entity (for example, they may depend on the class of customer or the nature of the promised goods or services).
Poleg tega se lahko razlikujejo znotraj podjetja (lahko so na primer odvisne od razreda kupca ali narave obljubljenega blaga ali storitev).
An entity shall consider those practices and processes in determining whether and when an agreement with a customer creates enforceable rights and obligations.
Podjetje upošteva te prakse in postopke pri ugotavljanju, ali ter kdaj dogovor s kupcem ustvarja izvršljive pravice in obveze.
Some contracts with customers may have no fixed duration and can be terminated or modified by either party at any time.
Nekatere pogodbe s kupci niso sklenjene za točno določeno obdobje in katera koli stranka jih lahko kadar koli odpove ali spremeni.
Other contracts may automatically renew on a periodic basis that is specified in the contract.
Druge pogodbe se redno avtomatsko podaljšujejo v skladu s pogodbenimi določbami.
An entity shall apply this Standard to the duration of the contract (ie the contractual period) in which the parties to the contract have present enforceable rights and obligations.
Podjetje ta standard uporablja za obdobje trajanja pogodbe (tj. pogodbeno obdobje), v katerem za pogodbene stranke veljajo izvršljive pravice in obveze.
For the purpose of applying this Standard, a contract does not exist if each party to the contract has the unilateral enforceable right to terminate a wholly unperformed contract without compensating the other party (or parties).
Za namen uporabe tega standarda pogodba ne obstaja, če ima vsaka pogodbena stranka enostransko izvršljivo pravico do odpovedi v celoti neizpolnjene pogodbe brez nadomestila drugi stranki (ali strankam).
A contract is wholly unperformed if both of the following criteria are met:
Pogodba je v celoti neizpolnjena, če sta izpolnjeni naslednji dve merili:
the entity has not yet transferred any promised goods or services to the customer; and
podjetje kupcu še ni preneslo nobenega obljubljenega blaga ali storitev ter
the entity has not yet received, and is not yet entitled to receive, any consideration in exchange for promised goods or services.
podjetje še ni prejelo in še ni upravičeno do prejema kakršnega koli nadomestila v zameno za obljubljeno blago ali storitve.
If a contract with a customer meets the criteria in paragraph 9 at contract inception, an entity shall not reassess those criteria unless there is an indication of a significant change in facts and circumstances.
Če pogodba s kupcem izpolnjuje merila iz 9. člena od začetka pogodbe, podjetje ne oceni ponovno teh meril, razen če obstajajo znaki, da je prišlo do bistvene spremembe dejstev in okoliščin.
For example, if a customer's ability to pay the consideration deteriorates significantly, an entity would reassess whether it is probable that the entity will collect the consideration to which the entity will be entitled in exchange for the remaining goods or services that will be transferred to the customer.
Na primer, če se nadomestilna sposobnost kupca pomembno poslabša, bi podjetje ponovno ocenilo, ali je verjetno, da bo podjetje prejelo nadomestilo, do katerega bo imelo pravico v zameno za preostalo blago ali storitve, ki bodo preneseni kupcu.
If a contract with a customer does not meet the criteria in paragraph 9, an entity shall continue to assess the contract to determine whether the criteria in paragraph 9 are subsequently met.
Če pogodba s kupcem ne izpolnjuje meril iz 9. člena, podjetje nadaljuje z ocenjevanjem pogodbe, da bi ugotovilo, ali so bila merila iz 9. člena izpolnjena naknadno.
When a contract with a customer does not meet the criteria in paragraph 9 and an entity receives consideration from the customer, the entity shall recognise the consideration received as revenue only when either of the following events has occurred:
Če pogodba s kupcem ne izpolnjuje meril iz 9. člena in podjetje od kupca prejme nadomestilo, podjetje pripozna prejeto nadomestilo kot prihodek samo v primeru enega od naslednjih dogodkov:
the entity has no remaining obligations to transfer goods or services to the customer and all, or substantially all, of the consideration promised by the customer has been received by the entity and is non-refundable; or
podjetje nima več nobenih obvez za prenos blaga ali storitev kupcu, pri čemer je podjetje prejelo celotno ali skoraj celotno nadomestilo, ki ga je obljubil kupec, in to ni vračljivo, ali
the contract has been terminated and the consideration received from the customer is non-refundable.
pogodba je bila odpovedana, pri čemer nadomestilo, prejeto od kupca, ni vračljivo.
An entity shall recognise the consideration received from a customer as a liability until one of the events in paragraph 15 occurs or until the criteria in paragraph 9 are subsequently met (see paragraph 14).
Podjetje pripozna nadomestilo, prejeto od kupca, kot obveznost, dokler ne pride do enega od dogodkov iz 15. člena ali dokler niso merila iz 9. člena naknadno izpolnjena (glej 14. člen).
Depending on the facts and circumstances relating to the contract, the liability recognised represents the entity's obligation to either transfer goods or services in the future or refund the consideration received.
Glede na dejstva in okoliščine v zvezi s pogodbo predstavlja pripoznana obveznost obvezo podjetja, da bodisi prenese blago ali storitve v prihodnosti bodisi vrne prejeto nadomestilo.
In either case, the liability shall be measured at the amount of consideration received from the customer.
V obeh primerih se obveznost meri kot znesek nadomestila, prejetega od kupca.
Combination of contracts
Združevanje pogodb
An entity shall combine two or more contracts entered into at or near the same time with the same customer (or related parties of the customer) and account for the contracts as a single contract if one or more of the following criteria are met:
Podjetje združi dve ali več pogodb, ki jih je sklenilo ob istem ali skoraj istem času z istim kupcem (ali povezanimi strankami kupca), in pogodbe obračuna kot eno pogodbo, če je izpolnjeno eno ali več od naslednjih meril:
the contracts are negotiated as a package with a single commercial objective;
pogodbe se sklenejo v paketu z enim samim komercialnim ciljem,
the amount of consideration to be paid in one contract depends on the price or performance of the other contract; or
znesek za nadomestilo v okviru ene pogodbe je odvisen od cene ali izvajanja druge pogodbe ali
the goods or services promised in the contracts (or some goods or services promised in each of the contracts) are a single performance obligation in accordance with paragraphs 22–30.
blago ali storitve, obljubljene v pogodbah (ali določeno blago ali storitve, obljubljene v vsaki od pogodb), se štejejo kot ena izvršitvena obveza v skladu z 22.–30. členom.
Contract modifications
Spremembe pogodbe
A contract modification is a change in the scope or price (or both) of a contract that is approved by the parties to the contract.
Sprememba pogodbe pomeni spremembo obsega ali cene (ali obojega) pogodbe, ki jo odobrijo zadevne pogodbene stranke.
In some industries and jurisdictions, a contract modification may be described as a change order, a variation or an amendment.
V nekaterih panogah in jurisdikcijah se lahko sprememba pogodbe opiše kot naročilo spremembe, različica ali dopolnilo.
A contract modification exists when the parties to a contract approve a modification that either creates new or changes existing enforceable rights and obligations of the parties to the contract.
Do spremembe pogodbe pride, če pogodbene stranke odobrijo spremembo, ki bodisi ustvarja nove bodisi spreminja obstoječe izvršljive pravice in obveze pogodbenih strank.
A contract modification could be approved in writing, by oral agreement or implied by customary business practices.
Sprememba pogodbe se lahko odobri v pisni obliki, z ustnim dogovorom ali implicitno v skladu z običajnimi poslovnimi praksami.
If the parties to the contract have not approved a contract modification, an entity shall continue to apply this Standard to the existing contract until the contract modification is approved.
Če pogodbene stranke niso odobrile spremembe pogodbe, podjetje še naprej uporablja ta standard za obstoječo pogodbo do odobritve spremembe pogodbe.
A contract modification may exist even though the parties to the contract have a dispute about the scope or price (or both) of the modification or the parties have approved a change in the scope of the contract but have not yet determined the corresponding change in price.
Sprememba pogodbe lahko obstaja, čeprav so pogodbene stranke v sporu glede obsega ali cene (ali obojega) spremembe ali so stranke odobrile spremembo obsega pogodbe, vendar še niso določile ustrezne spremembe cene.
In determining whether the rights and obligations that are created or changed by a modification are enforceable, an entity shall consider all relevant facts and circumstances including the terms of the contract and other evidence.
Pri ugotavljanju izvršljivosti pravic in obvez, ustvarjenih ali spremenjenih s spremembo, podjetje upošteva vsa ustrezna dejstva in okoliščine, vključno s pogoji iz pogodbe in drugimi dokazili.
If the parties to a contract have approved a change in the scope of the contract but have not yet determined the corresponding change in price, an entity shall estimate the change to the transaction price arising from the modification in accordance with paragraphs 50–54 on estimating variable consideration and paragraphs 56–58 on constraining estimates of variable consideration.
Če so pogodbene stranke odobrile spremembo obsega pogodbe, vendar še niso določile ustrezne spremembe cen, podjetje oceni spremembo transakcijske cene, ki izhaja iz spremembe, v skladu s 50.–54. členom o oceni variabilnih nadomestil in 56.–58. členom o omejenih ocenah variabilnih nadomestil.
An entity shall account for a contract modification as a separate contract if both of the following conditions are present:
Podjetje obračuna spremembo pogodbe kot ločeno pogodbo, če sta izpolnjena oba naslednja pogoja:
the scope of the contract increases because of the addition of promised goods or services that are distinct (in accordance with paragraphs 26–30); and
obseg pogodbe se poveča zaradi dodatno obljubljenega blaga ali storitev, ki so ločene (v skladu s 26.–30. členom), in
the price of the contract increases by an amount of consideration that reflects the entity's stand-alone selling prices of the additional promised goods or services and any appropriate adjustments to that price to reflect the circumstances of the particular contract.
cena pogodbe se poveča za znesek nadomestila, ki odraža samostojne prodajne cene podjetja za dodatno obljubljeno blago ali storitve in vse ustrezne prilagoditve tej ceni, da se upoštevajo okoliščine določene pogodbe.
For example, an entity may adjust the stand-alone selling price of an additional good or service for a discount that the customer receives, because it is not necessary for the entity to incur the selling-related costs that it would incur when selling a similar good or service to a new customer.
Podjetje lahko na primer prilagodi samostojno prodajno ceno dodatnega blaga ali storitev za znižanje, ki ga prejme kupec, ker podjetju ni treba kriti s prodajo povezanih stroškov, ki bi nastali pri prodaji podobnega blaga ali storitev novemu kupcu.