natgillin/translations-raw huggingface dataset:
For the purposes of applying paragraph 101 to determine the amount of consideration that an entity expects to receive, an entity shall use the principles for determining the transaction price (except for the requirements in paragraphs 56–58 on constraining estimates of variable consideration) and adjust that amount to reflect the effects of the customer's credit risk.
Za namene uporabe 101. člena za določitev zneska nadomestila, za katerega pričakuje, da ga bo prejelo, podjetje uporabi načela za določanje transakcijske cene (razen za zahteve iz 56.–58. člena o omejenih ocenah variabilnega nadomestila) in prilagodi ta znesek tako, da odraža učinke kreditnega tveganja kupca.
Before an entity recognises an impairment loss for an asset recognised in accordance with paragraph 91 or 95, the entity shall recognise any impairment loss for assets related to the contract that are recognised in accordance with another Standard (for example, IAS 2, IAS 16 and IAS 38).
Preden podjetje pripozna izgubo zaradi oslabitve za sredstvo, pripoznano v skladu z 91. ali 95. členom, pripozna morebitno izgubo zaradi oslabitve za sredstva, ki se nanašajo na pogodbe, pripoznane na podlagi drugega standarda (na primer MRS 2, MRS 16 in MRS 38).
After applying the impairment test in paragraph 101, an entity shall include the resulting carrying amount of the asset recognised in accordance with paragraph 91 or 95 in the carrying amount of the cash-generating unit to which it belongs for the purpose of applying IAS 36 Impairment of Assets to that cash-generating unit.
Po uporabi preizkusa oslabitve v 101. členu, podjetje vključi dobljeno knjigovodsko vrednost sredstva, pripoznanega v skladu z 91. ali 95. členom, v knjigovodsko vrednost denar ustvarjajoče enote, ki ji pripada, za namene uporabe MRS 36 – Oslabitev sredstev za zadevno denar ustvarjajočo enoto.
An entity shall recognise in profit or loss a reversal of some or all of an impairment loss previously recognised in accordance with paragraph 101 when the impairment conditions no longer exist or have improved.
Podjetje v poslovnem izidu pripozna zmanjšanje dela ali celotne izgube zaradi oslabitve, ki je bila prej pripoznana v skladu s 101. členom, ko pogoji za oslabitev ne obstajajo več ali so se izboljšali.
The increased carrying amount of the asset shall not exceed the amount that would have been determined (net of amortisation) if no impairment loss had been recognised previously.
Povečana knjigovodska vrednost sredstva ne sme presegati zneska, ki bi bil določen (po odštetju amortizacije), če predhodno ne bi bila priznana izguba zaradi oslabitve.
When either party to a contract has performed, an entity shall present the contract in the statement of financial position as a contract asset or a contract liability, depending on the relationship between the entity's performance and the customer's payment.
Ko katera koli pogodbena stranka izpolni svoje obveze, podjetje pogodbo predstavi v izkazu finančnega položaja kot sredstvo iz pogodbe ali obveznost iz pogodbe, odvisno od razmerja med izvedbo obvez s strani podjetja in plačilom kupca.
An entity shall present any unconditional rights to consideration separately as a receivable.
Podjetje predstavi vse brezpogojne pravice do nadomestila ločeno kot terjatev.
If a customer pays consideration, or an entity has a right to an amount of consideration that is unconditional (ie a receivable), before the entity transfers a good or service to the customer, the entity shall present the contract as a contract liability when the payment is made or the payment is due (whichever is earlier).
Če kupec plača nadomestilo ali ima podjetje pravico do zneska nadomestila, ki je brezpogojna (tj. terjatev), podjetje pred prenosom blaga ali storitve kupcu predstavi pogodbo kot obveznost iz pogodbe, ko se nadomestilo izvede oziroma ko zapade (kar nastopi prej).
A contract liability is an entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or an amount of consideration is due) from the customer.
Obveznost iz pogodbe je obveza podjetja za prenos blaga ali storitve kupcu, za katere je podjetje od kupca prejelo nadomestilo (ali za katere je znesek nadomestila zapadel).
If an entity performs by transferring goods or services to a customer before the customer pays consideration or before payment is due, the entity shall present the contract as a contract asset, excluding any amounts presented as a receivable.
Če podjetje izvede prenos blaga ali storitev kupcu, preden kupec plača nadomestilo ali preden plačilo zapade, podjetje predstavi pogodbo kot sredstvo iz pogodbe, pri čemer izključi vse zneske, ki so predstavljeni kot terjatev.
A contract asset is an entity's right to consideration in exchange for goods or services that the entity has transferred to a customer.
Sredstvo iz pogodbe je pravica podjetja do nadomestila v zameno za blago ali storitve, ki jih je podjetje preneslo kupcu.
An entity shall assess a contract asset for impairment in accordance with IFRS 9.
Podjetje oceni oslabitev sredstva iz pogodbe v skladu z MSRP 9.
An impairment of a contract asset shall be measured, presented and disclosed on the same basis as a financial asset that is within the scope of IFRS 9 (see also paragraph 113(b)).
Oslabitev sredstva iz pogodbe se meri, predstavlja in razkriva na enaki podlagi kot finančno sredstvo, ki spada na področje uporabe MSRP 9 (glej tudi 113.(b) člen).
A receivable is an entity's right to consideration that is unconditional.
Terjatev je pravica podjetja do nadomestila, ki je brezpogojna.
A right to consideration is unconditional if only the passage of time is required before payment of that consideration is due.
Pravica do nadomestila je brezpogojna, če mora za to, da to nadomestilo zapade v plačilo, samo miniti čas.
For example, an entity would recognise a receivable if it has a present right to payment even though that amount may be subject to refund in the future.
Podjetje bi na primer pripoznalo terjatev, če ima trenutno pravico do plačila, čeprav je lahko ta znesek v prihodnosti predmet povračila.
An entity shall account for a receivable in accordance with IFRS 9.
Podjetje terjatev obračuna v skladu z MSRP 9.
Upon initial recognition of a receivable from a contract with a customer, any difference between the measurement of the receivable in accordance with IFRS 9 and the corresponding amount of revenue recognised shall be presented as an expense (for example, as an impairment loss).
Po začetnem pripoznanju terjatve iz pogodbe s kupcem se kakršna koli razlika med merjenjem terjatve v skladu z MSRP 9 in ustreznim zneskom pripoznanih prihodkov predstavi kot odhodek (na primer kot izguba zaradi oslabitve sredstev).
This Standard uses the terms ‘contract asset’ and ‘contract liability’ but does not prohibit an entity from using alternative descriptions in the statement of financial position for those items.
V tem standardu sta uporabljena izraza „sredstvo iz pogodbe“ in „obveznost iz pogodbe“, vendar podjetju ni prepovedano, da v izkazu finančnega položaja za ti postavki uporablja drugačna opisa.
If an entity uses an alternative description for a contract asset, the entity shall provide sufficient information for a user of the financial statements to distinguish between receivables and contract assets.
Če podjetje uporablja drugačen opis za sredstvo iz pogodbe, predloži zadostne informacije, da lahko uporabnik računovodskih izkazov razlikuje med terjatvami in sredstvi iz pogodbe.
The objective of the disclosure requirements is for an entity to disclose sufficient information to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers.
Cilj zahtev po razkritju je, da podjetje razkrije zadostne informacije, da lahko uporabniki računovodskih izkazov razumejo naravo, znesek, časovni okvir in negotovost prihodkov in denarnih tokov, ki izhajajo iz pogodb s kupci.
To achieve that objective, an entity shall disclose qualitative and quantitative information about all of the following:
Za doseganje navedenega cilja podjetje razkrije kvalitativne in kvantitativne informacije o vsem naslednjem:
its contracts with customers (see paragraphs 113–122);
svojih pogodbah s kupci (glej 113.–122. člen),
the significant judgements, and changes in the judgements, made in applying this Standard to those contracts (see paragraphs 123–126); and
pomembnih presojah in spremembah presoj pri uporabi tega standarda za navedene pogodbe (glej 123.–126. člen) in
any assets recognised from the costs to obtain or fulfil a contract with a customer in accordance with paragraph 91 or 95 (see paragraphs 127–128).
vseh sredstvih, pripoznanih na podlagi stroškov za pridobitev ali izpolnitev pogodbe s kupcem v skladu z 91. ali 95. členom (glej 127.–128. člen).
An entity shall consider the level of detail necessary to satisfy the disclosure objective and how much emphasis to place on each of the various requirements.
Podjetje preuči raven podrobnosti, ki je potrebna za doseganje cilja razkritja, in kolikšen poudarek je treba nameniti vsaki od različnih zahtev.
An entity shall aggregate or disaggregate disclosures so that useful information is not obscured by either the inclusion of a large amount of insignificant detail or the aggregation of items that have substantially different characteristics.
Podjetje razkritja združi ali loči tako, da se pomen uporabnih informacij ne zmanjša zaradi vključitve velikega obsega nepomembnih podrobnosti ali združitve postavk, ki imajo bistveno različne značilnosti.
An entity need not disclose information in accordance with this Standard if it has provided the information in accordance with another Standard.
Podjetju ni treba razkriti informacij v skladu s tem standardom, če je informacije zagotovilo v skladu z drugim standardom.
Contracts with customers
Pogodbe s kupci
An entity shall disclose all of the following amounts for the reporting period unless those amounts are presented separately in the statement of comprehensive income in accordance with other Standards:
Podjetje razkrije vse naslednje zneske za poročevalsko obdobje, razen če so ti zneski prikazani ločeno v izkazu vseobsegajočega donosa v skladu z drugimi standardi:
revenue recognised from contracts with customers, which the entity shall disclose separately from its other sources of revenue; and
prihodke, pripoznane na podlagi pogodb s kupci, ki jih podjetje razkrije ločeno od drugih virov prihodkov, in
any impairment losses recognised (in accordance with IFRS 9) on any receivables or contract assets arising from an entity's contracts with customers, which the entity shall disclose separately from impairment losses from other contracts.
vse izgube zaradi oslabitve, pripoznane (v skladu z MSRP 9) za katero koli terjatev ali sredstvo iz pogodbe, ki izhaja iz pogodb podjetja s kupci, ki jih podjetje razkrije ločeno od izgub zaradi oslabitve iz drugih pogodb.
Disaggregation of revenue
Razčlenjevanje prihodkov
An entity shall disaggregate revenue recognised from contracts with customers into categories that depict how the nature, amount, timing and uncertainty of revenue and cash flows are affected by economic factors.
Podjetje razčleni prihodke, pripoznane na podlagi pogodb s kupci, v kategorije, ki prikazujejo, kako gospodarski dejavniki vplivajo na naravo, znesek, časovni okvir ter negotovost prihodkov in denarnih tokov.
An entity shall apply the guidance in paragraphs B87–B89 when selecting the categories to use to disaggregate revenue.
Pri izbiri kategorij, ki se uporabijo za razčlenitev prihodkov, podjetje upošteva napotke iz B87.–B89. člena.
In addition, an entity shall disclose sufficient information to enable users of financial statements to understand the relationship between the disclosure of disaggregated revenue (in accordance with paragraph 114) and revenue information that is disclosed for each reportable segment, if the entity applies IFRS 8 Operating Segments.
Poleg tega podjetje razkrije zadostne informacije, da lahko uporabniki računovodskih izkazov razumejo razmerje med razkritjem razčlenjenih prihodkov (v skladu s 114. členom) in informacijah o prihodkih, ki se razkrijejo za vsak odsek, o katerem se poroča, če podjetje uporablja MSRP 8 – Poslovni odseki.
Contract balances
Stopnja izpolnjenosti pogodb
An entity shall disclose all of the following:
Podjetje razkrije vse naslednje:
the opening and closing balances of receivables, contract assets and contract liabilities from contracts with customers, if not otherwise separately presented or disclosed;
začetne in končne salde terjatev, sredstev iz pogodb in obveznosti iz pogodb, ki izhajajo iz pogodb s kupci, če se sicer ne predstavijo ali razkrijejo ločeno,
revenue recognised in the reporting period that was included in the contract liability balance at the beginning of the period; and
prihodke, pripoznane v poročevalskem obdobju, ki so bili vključeni v saldo obveznosti iz pogodb na začetku obdobja, in
revenue recognised in the reporting period from performance obligations satisfied (or partially satisfied) in previous periods (for example, changes in transaction price).
prihodke, pripoznane v poročevalskem obdobju, od izpolnjenih (ali delno izpolnjenih) izvršitvenih obvez v prejšnjih obdobjih (na primer spremembe transakcijskih cen).
An entity shall explain how the timing of satisfaction of its performance obligations (see paragraph 119(a)) relates to the typical timing of payment (see paragraph 119(b)) and the effect that those factors have on the contract asset and the contract liability balances.
Podjetje obrazloži razmerje med časovnim okvirom izpolnjevanja izvršitvenih obvez (glej 119.(a) člen) in običajnim časovnim okvirom plačila (glej 119.(b) člen) ter učinek, ki ga imata zadevna dejavnika na saldo sredstev iz pogodb in saldo obveznosti iz pogodb.
The explanation provided may use qualitative information.
Za predloženo obrazložitev se lahko uporabijo kvalitativne informacije.
An entity shall provide an explanation of the significant changes in the contract asset and the contract liability balances during the reporting period.
Podjetje obrazloži pomembne spremembe salda sredstev iz pogodb in salda obveznosti iz pogodb med poročevalskim obdobjem.
The explanation shall include qualitative and quantitative information.
Obrazložitev vsebuje kvalitativne in kvantitativne informacije.
Examples of changes in the entity's balances of contract assets and contract liabilities include any of the following:
Primeri sprememb salda sredstev iz pogodb in salda obveznosti iz pogodb podjetja vključujejo kar koli od naslednjega:
changes due to business combinations;
spremembe zaradi poslovnih združitev,
cumulative catch-up adjustments to revenue that affect the corresponding contract asset or contract liability, including adjustments arising from a change in the measure of progress, a change in an estimate of the transaction price (including any changes in the assessment of whether an estimate of variable consideration is constrained) or a contract modification;
kumulativne naknadne prilagoditve prihodkov, ki vplivajo na zadevno sredstvo iz pogodbe ali obveznost iz pogodbe, vključno s prilagoditvami zaradi spremembe pri merjenju napredka, spremembe ocene transakcijske cene (vključno z vsemi spremembami ocene, ali je ocena variabilnega nadomestila omejena) ali spremembe pogodbe,
impairment of a contract asset;
oslabitev sredstva iz pogodbe,
a change in the time frame for a right to consideration to become unconditional (ie for a contract asset to be reclassified to a receivable); and
spremembo časovnega okvira, po katerem postane pravica do nadomestila brezpogojna (tj. sredstvo iz pogodbe se prerazvrsti kot terjatev), in
a change in the time frame for a performance obligation to be satisfied (ie for the recognition of revenue arising from a contract liability).
spremembo časovnega okvira za izpolnitev izvršitvene obveze (tj. za pripoznanje prihodkov, ki izhajajo iz obveznosti iz pogodbe).
Performance obligations
Izvršitvene obveze
An entity shall disclose information about its performance obligations in contracts with customers, including a description of all of the following:
Podjetje razkrije informacije o svojih izvršitvenih obvezah v pogodbah s kupci, vključno z opisom vsega naslednjega:
when the entity typically satisfies its performance obligations (for example, upon shipment, upon delivery, as services are rendered or upon completion of service), including when performance obligations are satisfied in a bill-and-hold arrangement;
kdaj podjetje običajno izpolni svoje izvršitvene obveze (na primer ob pošiljanju, ob dobavi, v času opravljanja storitev ali po opravljeni storitvi)in tudi kdaj so izvršitvene obveze izpolnjene pri dogovoru po načelu zaračunaj in zadrži,
the significant payment terms (for example, when payment is typically due, whether the contract has a significant financing component, whether the consideration amount is variable and whether the estimate of variable consideration is typically constrained in accordance with paragraphs 56–58);
pomembnih plačilnih pogojev (na primer, kdaj običajno zapade plačilo, ali pogodba vsebuje pomembno sestavino financiranja, ali je znesek nadomestila variabilen in ali je ocena variabilnega nadomestila običajno omejena v skladu s 56.–58. členom),
the nature of the goods or services that the entity has promised to transfer, highlighting any performance obligations to arrange for another party to transfer goods or services (ie if the entity is acting as an agent);
narave blaga ali storitev, ki jih je podjetje obljubilo prenesti, z izpostavitvijo kakršnih koli izvršitvenih obvez v zvezi z dogovorom, da bo blago ali storitve prenesla druga stranka (tj. če podjetje deluje kot agent),
obligations for returns, refunds and other similar obligations; and
obvez glede vračila, povračila in drugih podobnih obvez ter
types of warranties and related obligations.
vrst jamstev in s tem povezanih obvez.
Transaction price allocated to the remaining performance obligations
Transakcijska cena, razporejena na preostale izvršitvene obveze
An entity shall disclose the following information about its remaining performance obligations:
Podjetje razkrije naslednje informacije o svojih preostalih izvršitvenih obvezah:
the aggregate amount of the transaction price allocated to the performance obligations that are unsatisfied (or partially unsatisfied) as of the end of the reporting period; and
skupni znesek transakcijske cene, razporejene na izvršitvene obveze, ki so neizpolnjene (ali delno neizpolnjene) ob koncu poročevalskega obdobja, in
an explanation of when the entity expects to recognise as revenue the amount disclosed in accordance with paragraph 120(a), which the entity shall disclose in either of the following ways:
obrazložitev, kdaj podjetje pričakuje, da bo kot prihodek pripoznalo znesek, razkrit v skladu s 120.(a) členom, kar podjetje razkrije na enega od naslednjih načinov:
on a quantitative basis using the time bands that would be most appropriate for the duration of the remaining performance obligations; or
na kvantitativni podlagi z uporabo časovnih sklopov, ki bi bili najbolj ustrezni za čas trajanja preostalih izvršitvenih obvez, ali
by using qualitative information.
z uporabo kvalitativnih informacij.
As a practical expedient, an entity need not disclose the information in paragraph 120 for a performance obligation if either of the following conditions is met:
Obstaja praktična rešitev, v skladu s katero podjetju za izvršitvene obveze ni treba razkriti informacij iz 120. člena, če je izpolnjen eden od naslednjih pogojev:
the performance obligation is part of a contract that has an original expected duration of one year or less; or
izvršitvena obveza je del pogodbe, za katero je prvotno predviden čas trajanja eno leto ali manj, ali
the entity recognises revenue from the satisfaction of the performance obligation in accordance with paragraph B16.
podjetje pripozna prihodke od izpolnitve izvršitvenih obvez v skladu z B16. členom.
An entity shall explain qualitatively whether it is applying the practical expedient in paragraph 121 and whether any consideration from contracts with customers is not included in the transaction price and, therefore, not included in the information disclosed in accordance with paragraph 120.
Podjetje opisno obrazloži, ali uporablja praktično rešitev iz 121. člena in ali katero koli nadomestilo iz pogodb s kupci ni vključeno v transakcijsko ceno ter posledično ni vključeno v informacije, razkrite v skladu s 120. členom.
For example, an estimate of the transaction price would not include any estimated amounts of variable consideration that are constrained (see paragraphs 56–58).
Ocena transakcijske cene na primer ne bi vključevala nobenih ocenjenih zneskov variabilnega nadomestila, ki so omejeni (glej 56.–58. člen).
Significant judgements in the application of this Standard
Pomembne presoje pri uporabi tega standarda
An entity shall disclose the judgements, and changes in the judgements, made in applying this Standard that significantly affect the determination of the amount and timing of revenue from contracts with customers.
Podjetje razkrije presoje in spremembe presoj, opravljene v skladu s tem standardom, ki bistveno vplivajo na določitev zneska in časovnega okvira prihodkov iz pogodb s kupci.
In particular, an entity shall explain the judgements, and changes in the judgements, used in determining both of the following:
Zlasti podjetje obrazloži presoje in spremembe presoj, ki se uporabljajo pri določitvi obojega od naslednjega:
the timing of satisfaction of performance obligations (see paragraphs 124–125); and
časovnega okvira izpolnitve izvršitvene obveze (glej 124.–125. člen) ter
the transaction price and the amounts allocated to performance obligations (see paragraph 126).
transakcijske cene in zneskov, razporejenih na izvršitvene obveze (glej 126. člen).
Determining the timing of satisfaction of performance obligations
Določitev časovnega okvira za izpolnitev izvršitvenih obvez
For performance obligations that an entity satisfies over time, an entity shall disclose both of the following:
Za izvršitvene obveze, ki jih podjetje izpolni postopoma, podjetje razkrije oboje od naslednjega:
the methods used to recognise revenue (for example, a description of the output methods or input methods used and how those methods are applied); and
metode, uporabljene za pripoznanje prihodkov (na primer opis uporabljenih metod izložkov in metod vložkov in kako se te metode uporabljajo), in
an explanation of why the methods used provide a faithful depiction of the transfer of goods or services.
obrazložitev, zakaj uporabljene metode zagotavljajo zanesljiv prikaz prenosa blaga ali storitev.
For performance obligations satisfied at a point in time, an entity shall disclose the significant judgements made in evaluating when a customer obtains control of promised goods or services.
Za izvršitvene obveze, ki se izpolnijo v določenem trenutku, podjetje razkrije pomembne presoje, opravljene pri ocenjevanju, kdaj kupec pridobi obvladovanje obljubljenega blaga ali storitev.
Determining the transaction price and the amounts allocated to performance obligations
Določitev transakcijske cene in zneskov, razporejenih na izvršitvene obveze
An entity shall disclose information about the methods, inputs and assumptions used for all of the following:
Podjetje razkrije informacije o metodah, vhodnih podatkih in predpostavkah, uporabljenih za vse naslednje:
determining the transaction price, which includes, but is not limited to, estimating variable consideration, adjusting the consideration for the effects of the time value of money and measuring non-cash consideration;
določitev transakcijske cene, ki vključuje, vendar ni omejena na, oceno variabilnega nadomestila, prilagoditev nadomestila za učinek časovne vrednosti denarja in merjenje nedenarnega nadomestila,
assessing whether an estimate of variable consideration is constrained;
oceno, ali je ocena variabilnega nadomestila omejena,