natgillin/translations-raw huggingface dataset:
allocating the transaction price, including estimating stand-alone selling prices of promised goods or services and allocating discounts and variable consideration to a specific part of the contract (if applicable); and
razporeditev transakcijske cene, vključno z oceno samostojne prodajne cene obljubljenega blaga ali storitev ter razporeditvijo popustov in variabilnega nadomestila na določen del pogodbe (če je to ustrezno), ter
measuring obligations for returns, refunds and other similar obligations.
merjenje obvez glede vračila, povračila in drugih podobnih obvez.
Assets recognised from the costs to obtain or fulfil a contract with a customer
Sredstva, pripoznana na podlagi stroškov za pridobitev ali izpolnitev pogodbe s kupcem
An entity shall describe both of the following:
Podjetje opiše oboje od naslednjega:
the judgements made in determining the amount of the costs incurred to obtain or fulfil a contract with a customer (in accordance with paragraph 91 or 95); and
presoje, ki jih je opravilo pri določitvi zneska stroškov, nastalih za pridobitev ali izpolnitev pogodbe s kupcem (v skladu z 91. ali 95. členom), ter
the method it uses to determine the amortisation for each reporting period.
metodo, ki se uporablja za določitev amortizacije za vsako poročevalsko obdobje.
the closing balances of assets recognised from the costs incurred to obtain or fulfil a contract with a customer (in accordance with paragraph 91 or 95), by main category of asset (for example, costs to obtain contracts with customers, pre-contract costs and setup costs); and
končne salde sredstev, pripoznanih na podlagi stroškov za pridobitev ali izpolnitev pogodbe s kupcem (v skladu z 91. ali 95. členom), po glavnih kategorijah sredstev (na primer stroški za pridobitev pogodb s kupci, stroški pred sklenitvijo pogodb in stroški v zvezi z njihovo sklenitvijo), ter
the amount of amortisation and any impairment losses recognised in the reporting period.
znesek amortizacije in morebitne izgube zaradi oslabitve, pripoznane v poročevalskem obdobju.
Practical expedients
Praktične rešitve
If an entity elects to use the practical expedient in either paragraph 63 (about the existence of a significant financing component) or paragraph 94 (about the incremental costs of obtaining a contract), the entity shall disclose that fact.
Če se podjetje odloči za uporabo praktične rešitve iz 63. člena (o obstoju pomembne sestavine financiranja) ali 94. člena (o dodatnih stroških za pridobitev pogodbe), to dejstvo razkrije.
Defined terms
Opredelitve pojmov
Contract
pogodba
An agreement between two or more parties that creates enforceable rights and obligations.
Dogovor med dvema ali več strankami, ki ustvarja izvršljive pravice in obveze.
contract asset
sredstvo iz pogodbe
An entity's right to consideration in exchange for goods or services that the entity has transferred to a customer when that right is conditioned on something other than the passage of time (for example, the entity's future performance).
Pravica podjetja do nadomestila v zameno za blago ali storitve, ki jih je podjetje preneslo na kupca, če je ta pravica odvisna od česa drugega kot zgolj minevanja časa (na primer izpolnjevanja obvez podjetja v prihodnosti).
contract liability
obveznost iz pogodbe
An entity's obligation to transfer goods or services to a customer for which the entity has received consideration (or the amount is due) from the customer.
Obveza podjetja za prenos blaga ali storitev kupcu, za katere je podjetje od kupca prejelo nadomestilo (ali za katere je znesek nadomestila zapadel v plačilo).
Customer
kupec
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.
Stranka, ki je s podjetjem sklenila pogodbo za pridobitev blaga ali storitev, ki so rezultat rednega poslovanja podjetja, v zameno za nadomestilo.
Income
dohodki
Increases in economic benefits during the accounting period in the form of inflows or enhancements of assets or decreases of liabilities that result in an increase in equity, other than those relating to contributions from equity participants.
Povečanja gospodarskih koristi v obračunskem obdobju v obliki prilivov ali povečanja sredstev ali zmanjšanja obveznosti, ki povzročijo povečanje lastniškega kapitala, razen tistih, povezanih s prispevki lastnikov kapitalskih deležev.
performance obligation
izvršitvena obveza
A promise in a contract with a customer to transfer to the customer either:
Obljuba v pogodbi s kupcem, da se bo na kupca preneslo bodisi:
a series of distinct goods or services that are substantially the same and that have the same pattern of transfer to the customer.
niz ločenega blaga ali storitev, ki so v bistvu enake ter imajo enak vzorec prenosa kupcu.
Income arising in the course of an entity's ordinary activities.
Dohodek, ki nastane med rednim poslovanjem podjetja.
stand-alone selling price (of a good or service)
samostojna prodajna cena (blaga ali storitve)
The price at which an entity would sell a promised good or service separately to a customer.
Cena, po kateri bi podjetje obljubljeno blago ali storitev ločeno prodalo kupcu.
transaction price (for a contract with a customer)
transakcijska cena (za pogodbo s kupcem)
The amount of consideration to which an entity expects to be entitled in exchange for transferring promised goods or services to a customer, excluding amounts collected on behalf of third parties.
Znesek nadomestila, do katerega podjetje pričakuje, da bo upravičeno v zameno za prenos obljubljenega blaga ali storitev kupcu, razen zneskov, ki se zbirajo v imenu tretjih oseb.
It describes the application of paragraphs 1–129 and has the same authority as the other parts of the Standard.
Opisuje uporabo 1.–129. člena in ima enako veljavo kot drugi deli standarda.
B1 This application guidance is organised into the following categories:
B1 Ti napotki za uporabo so urejeni glede na naslednje kategorije:
performance obligations satisfied over time (paragraphs B2–B13);
izvršitvene obveze, ki se izpolnijo postopoma (B2.–B13. člen),
methods for measuring progress towards complete satisfaction of a performance obligation (paragraphs B14–B19);
metode za merjenje napredka v smeri popolne izpolnitve izvršitvene obveze (B14.–B19. člen),
sale with a right of return (paragraphs B20–B27);
prodaja s pravico do vračila (B20.–B27. člen),
warranties (paragraphs B28–B33);
jamstva (B28.–B33. člen),
principal versus agent considerations (paragraphs B34–B38);
principal in agent (B34.–B38. člen),
customer options for additional goods or services (paragraphs B39–B43);
možnosti kupca glede dodatnega blaga ali storitev (B39.–B43. člen),
customers' unexercised rights (paragraphs B44–B47);
neuveljavljene pravice kupcev (B44.–B47. člen),
non-refundable upfront fees (and some related costs) (paragraphs B48–B51);
nevračljive vnaprejšnje provizije (in s tem povezani stroški) (B48.–B51. člen),
licensing (paragraphs B52–B63);
licenciranje (B52.–B63. člen),
repurchase agreements (paragraphs B64–B76);
pogodbe o ponovnem nakupu (B64.–B76. člen),
consignment arrangements (paragraphs B77–B78);
dogovor o konsignaciji (B77.–B78. člen),
bill-and-hold arrangements (paragraphs B79–B82);
dogovori po načelu zaračunaj in zadrži (B79.–B82. člen),
customer acceptance (paragraphs B83–B86); and
sprejetje s strani kupca (B83.–B86. člen) in
disclosure of disaggregated revenue (paragraphs B87–B89).
razkrivanje razčlenjenih prihodkov (B87.–B89. člen).
B2 In accordance with paragraph 35, a performance obligation is satisfied over time if one of the following criteria is met:
B2 V skladu s 35. členom se izvršitvena obveza izpolni postopoma, če je izpolnjeno eno od naslednjih meril:
the entity's performance does not create an asset with an alternative use to the entity (see paragraphs B6–B8) and the entity has an enforceable right to payment for performance completed to date (see paragraphs B9–B13).
izvajanje obveze s strani podjetja ne ustvari sredstva, ki ga lahko podjetje uporabi kako drugače (glej B6.–B8. člen), pri čemer ima podjetje izvršljivo pravico do plačila za do tistega trenutka izpolnjeni del obveze (glej B9–B13. člen).
Simultaneous receipt and consumption of the benefits of the entity's performance (paragraph 35(a))
Istočasni prejem in poraba koristi, ki jih zagotavlja izvajanje obvez podjetja (35.(a) člen)
B3 For some types of performance obligations, the assessment of whether a customer receives the benefits of an entity's performance as the entity performs and simultaneously consumes those benefits as they are received will be straightforward.
B3 Za nekatere vrste izvršitvenih obvez bo ocena, ali kupec prejme koristi izvajanja obvez podjetja, medtem ko poteka izvajanje obvez s strani podjetja, in istočasno porabi te koristi, ko jih prejme, enostavna.
Examples include routine or recurring services (such as a cleaning service) in which the receipt and simultaneous consumption by the customer of the benefits of the entity's performance can be readily identified.
Primeri vključujejo običajne ali ponavljajoče se storitve (kot so storitve čiščenja), pri katerih je mogoče prejem in istočasno porabo koristi izvajanja obvez podjetja enostavno ugotoviti.
B4 For other types of performance obligations, an entity may not be able to readily identify whether a customer simultaneously receives and consumes the benefits from the entity's performance as the entity performs.
B4 Za druge vrste izvršitvenih obvez podjetje morda ne bo moglo enostavno ugotoviti, ali kupec istočasno prejme in porabi koristi izvajanja podjetja med izvajanjem podjetja.
In those circumstances, a performance obligation is satisfied over time if an entity determines that another entity would not need to substantially re-perform the work that the entity has completed to date if that other entity were to fulfil the remaining performance obligation to the customer.
V teh okoliščinah se izvršitvena obveza izpolni postopoma, če podjetje ugotovi, da drugemu podjetju ne bi bilo treba dejansko ponovno opraviti dela, ki ga je podjetje opravilo do tistega trenutka, če bi to drugo podjetje izpolnilo preostanek izvršitvene obveze do kupca.
In determining whether another entity would not need to substantially re-perform the work the entity has completed to date, an entity shall make both of the following assumptions:
Pri ugotavljanju, ali drugemu podjetju ne bi bilo treba dejansko ponovno opraviti dela, ki ga je podjetje opravilo do tistega trenutka, podjetje ravna v skladu z obema naslednjima predpostavkama:
disregard potential contractual restrictions or practical limitations that otherwise would prevent the entity from transferring the remaining performance obligation to another entity; and
ne upošteva morebitnih pogodbenih omejitev ali praktičnih omejitev, ki bi sicer podjetju preprečile prenos preostale izvršitvene obveze na drugo podjetje, in
presume that another entity fulfilling the remainder of the performance obligation would not have the benefit of any asset that is presently controlled by the entity and that would remain controlled by the entity if the performance obligation were to transfer to another entity.
domneva, da drugo podjetje, ki izpolnjuje preostanek izvršitvene obveze, ne bo moglo koristiti nobenega sredstva, ki ga trenutno obvladuje podjetje in ki bi ga podjetje še naprej obvladovalo, če bi se izvršitvena obveza prenesla na drugo podjetje.
Customer controls the asset as it is created or enhanced (paragraph 35(b))
Kupec obvladuje sredstvo med njegovim ustvarjanjem ali povečevanjem (35.(b) člen)
B5 In determining whether a customer controls an asset as it is created or enhanced in accordance with paragraph 35(b), an entity shall apply the requirements for control in paragraphs 31–34 and 38.
B5 Pri določanju, ali kupec obvladuje sredstvo med njegovim ustvarjanjem ali povečevanjem v skladu s 35.(b) členom, podjetje uporabi zahteve za obvladovanje v 31.–34. in 38. členu.
The asset that is being created or enhanced (for example, a work-in-progress asset) could be either tangible or intangible.
Sredstvo, ki se ustvarja ali povečuje (na primer nedokončano sredstvo), je lahko opredmeteno ali neopredmeteno.
Entity's performance does not create an asset with an alternative use (paragraph 35(c))
Izvajanje obvez podjetja ne ustvari sredstva, ki se lahko uporabi na drug način (35.(c) člen)
B6 In assessing whether an asset has an alternative use to an entity in accordance with paragraph 36, an entity shall consider the effects of contractual restrictions and practical limitations on the entity's ability to readily direct that asset for another use, such as selling it to a different customer.
B6 Pri ocenjevanju, ali lahko podjetje sredstvo uporabi na drug način v skladu s 36. členom, podjetje upošteva učinke pogodbenih omejitev ali praktičnih omejitev zmožnosti podjetja, da to sredstvo enostavno usmeri v drugo uporabo, na primer ga proda drugemu kupcu.
The possibility of the contract with the customer being terminated is not a relevant consideration in assessing whether the entity would be able to readily direct the asset for another use.
Možnost odpovedi pogodbe s kupcem se ne upošteva pri ocenjevanju, ali bi podjetje lahko enostavno usmerilo sredstvo v drugo uporabo.
B7 A contractual restriction on an entity's ability to direct an asset for another use must be substantive for the asset not to have an alternative use to the entity.
B7 Pogodbena omejitev zmožnosti podjetja, da sredstvo usmeri v drugo uporabo, mora biti znatna, da podjetje sredstva ne bi moglo uporabiti na drug način.
A contractual restriction is substantive if a customer could enforce its rights to the promised asset if the entity sought to direct the asset for another use.
Pogodbena omejitev je znatna, če bi kupec lahko uveljavljal svoje pravice do obljubljenega sredstva v primeru, da bi podjetje poskušalo usmeriti sredstvo v drugo uporabo.
In contrast, a contractual restriction is not substantive if, for example, an asset is largely interchangeable with other assets that the entity could transfer to another customer without breaching the contract and without incurring significant costs that otherwise would not have been incurred in relation to that contract.
V nasprotju s tem pogodbena omejitev ni znatna, če je na primer posamezno sredstvo v veliki meri zamenljivo z drugimi sredstvi, ki bi jih podjetje lahko preneslo drugemu kupcu brez kršitve pogodbe in brez nastanka znatnih stroškov, ki sicer ne bi nastali v zvezi s pogodbo.
B8 A practical limitation on an entity's ability to direct an asset for another use exists if an entity would incur significant economic losses to direct the asset for another use.
B8 Praktična omejitev zmožnosti podjetja, da usmeri sredstvo v drugo uporabo, obstaja, če bi podjetje utrpelo znatne gospodarske izgube zaradi usmeritve sredstva v drugo uporabo.
A significant economic loss could arise because the entity either would incur significant costs to rework the asset or would only be able to sell the asset at a significant loss.
Znatna gospodarska izguba bi lahko nastala zato, ker bi podjetje utrpelo znatne stroške za preoblikovanje sredstva ali bi lahko sredstvo prodalo samo z znatno izgubo.
For example, an entity may be practically limited from redirecting assets that either have design specifications that are unique to a customer or are located in remote areas.
Podjetje je na primer lahko v praksi omejeno pri preusmeritvi sredstev, ki so zasnovana na podlagi specifikacij, ki so edinstvene za stranko, ali se nahajajo na oddaljenih območjih.
Right to payment for performance completed to date (paragraph 35(c))
Pravica do plačila za do tistega trenutka izpolnjeni del obveze (35.(c) člen)
B9 In accordance with paragraph 37, an entity has a right to payment for performance completed to date if the entity would be entitled to an amount that at least compensates the entity for its performance completed to date in the event that the customer or another party terminates the contract for reasons other than the entity's failure to perform as promised.
B9 V skladu s 37. členom ima podjetje pravico do plačila za do tistega trenutka izpolnjeni del obveze, če bi imelo podjetje pravico do zneska, s katerim se podjetje vsaj poplača za njegov do tistega trenutka izpolnjeni del obveze, v primeru da kupec ali druga stranka odpove pogodbo iz drugih razlogov, kot je neizvršitev obljubljenega s strani podjetja.
An amount that would compensate an entity for performance completed to date would be an amount that approximates the selling price of the goods or services transferred to date (for example, recovery of the costs incurred by an entity in satisfying the performance obligation plus a reasonable profit margin) rather than compensation for only the entity's potential loss of profit if the contract were to be terminated.
Znesek, s katerim bi se podjetje poplačalo za do tistega trenutka izpolnjeni del obveze, bi bil znesek, ki je približek prodajne cene do tistega trenutka prenesenega blaga ali storitev (na primer povrnitev stroškov, ki jih ima podjetje pri izpolnjevanju izvršitvene obveze, in razumna stopnja dobička), ne pa samo plačilo potencialne izgube dobička podjetja v primeru odpovedi pogodbe.
Compensation for a reasonable profit margin need not equal the profit margin expected if the contract was fulfilled as promised, but an entity should be entitled to compensation for either of the following amounts:
Ni treba, da je plačilo razumne stopnje dobička enako pričakovani stopnji dobička v primeru izpolnitve pogodbe, kot je bilo obljubljeno, toda podjetje bi moralo imeti pravico do plačila enega od naslednjih zneskov:
a proportion of the expected profit margin in the contract that reasonably reflects the extent of the entity's performance under the contract before termination by the customer (or another party); or
dela pričakovane stopnje dobička v pogodbi, ki razumno odraža obseg izvedbe obvez podjetja v skladu s pogodbo pred odpovedjo s strani kupca (ali druge stranke), ali
a reasonable return on the entity's cost of capital for similar contracts (or the entity's typical operating margin for similar contracts) if the contract-specific margin is higher than the return the entity usually generates from similar contracts.
razumnega donosa glede na stroške kapitala podjetja za podobne pogodbe (ali običajnega dobička podjetja iz poslovanja za podobne pogodbe), če je stopnja za zadevno pogodbo višja od donosa, ki ga podjetje običajno ustvari iz naslova podobnih pogodb.
B10 An entity's right to payment for performance completed to date need not be a present unconditional right to payment.
B10 Pravica podjetja do plačila za do tistega trenutka izpolnjeni del obveze ni nujno sedanja brezpogojna pravica do plačila.
In many cases, an entity will have an unconditional right to payment only at an agreed-upon milestone or upon complete satisfaction of the performance obligation.
V številnih primerih bo imelo podjetje brezpogojno pravico do plačila samo ob dogovorjenih mejnikih ali po popolni izpolnitvi izvršitvene obveze.
In assessing whether it has a right to payment for performance completed to date, an entity shall consider whether it would have an enforceable right to demand or retain payment for performance completed to date if the contract were to be terminated before completion for reasons other than the entity's failure to perform as promised.
Pri ocenjevanju, ali ima pravico do plačila za do tistega trenutka izvedeni del obveze, podjetje upošteva, ali bi imelo izvršljivo pravico zahtevati ali obdržati plačilo za do tistega trenutka izvedeni del obveze, če bi bila pogodba odpovedana pred zaključkom iz drugih razlogov, kot je neizvršitev obljubljenega s strani podjetja.
B11 In some contracts, a customer may have a right to terminate the contract only at specified times during the life of the contract or the customer might not have any right to terminate the contract.
B11 V nekaterih pogodbah ima lahko kupec pravico, da odpove pogodbo samo v določenih trenutkih med trajanjem pogodbe ali pa kupec sploh nima pravice odpovedati pogodbe.
If a customer acts to terminate a contract without having the right to terminate the contract at that time (including when a customer fails to perform its obligations as promised), the contract (or other laws) might entitle the entity to continue to transfer to the customer the goods or services promised in the contract and require the customer to pay the consideration promised in exchange for those goods or services.
Če kupec ukrepa, da bi odpovedal pogodbo, ne da bi imel v tistem trenutku pravico odpovedati pogodbo (vključno takrat, ko kupec ne izpolni svojih obvez, kot je bilo obljubljeno), lahko pogodba (ali drugi zakoni) podjetju dajejo pravico, da še naprej prenaša kupcu blago ali storitve, obljubljene v pogodbi, in od kupca zahteva nadomestilo, obljubljeno v zameno za to blago ali storitve.
In those circumstances, an entity has a right to payment for performance completed to date because the entity has a right to continue to perform its obligations in accordance with the contract and to require the customer to perform its obligations (which include paying the promised consideration).
V teh okoliščinah ima podjetje pravico do plačila za do tistega trenutka izpolnjeni del obveze, ker ima pravico, da še naprej izvaja svoje obveze v skladu s pogodbo in zahteva, da kupec izpolni svoje obveze (ki vključujejo plačilo obljubljenega nadomestila).
B12 In assessing the existence and enforceability of a right to payment for performance completed to date, an entity shall consider the contractual terms as well as any legislation or legal precedent that could supplement or override those contractual terms.
B12 Pri ocenjevanju obstoja in izvršljivosti pravice do plačila za do tistega trenutka izpolnjeni del obveze podjetje upošteva pogodbene pogoje in kakršno koli zakonodajo ali pravni precedens, ki bi lahko dopolnili ali razveljavili te pogodbene pogoje.
This would include an assessment of whether:
To bi vključevalo oceno, ali:
legislation, administrative practice or legal precedent confers upon the entity a right to payment for performance to date even though that right is not specified in the contract with the customer;
dajejo zakonodaja, upravna praksa ali pravni precedens podjetju pravico do plačila za do tistega trenutka izpolnjeni del obveze, čeprav ta pravica ni navedena v pogodbi s kupcem,
relevant legal precedent indicates that similar rights to payment for performance completed to date in similar contracts have no binding legal effect; or
ustrezen pravni precedens kaže, da podobne pravice do plačila za do tistega trenutka izpolnjeni del obveze v podobnih pogodbah nimajo zavezujočega pravnega učinka, ali
an entity's customary business practices of choosing not to enforce a right to payment has resulted in the right being rendered unenforceable in that legal environment.
je zaradi običajne poslovne prakse podjetja, da ne uveljavlja pravice do plačila, ta pravica postala v zadevnem pravnem okolju neizvršljiva.
However, notwithstanding that an entity may choose to waive its right to payment in similar contracts, an entity would continue to have a right to payment to date if, in the contract with the customer, its right to payment for performance to date remains enforceable.
Toda ne glede na to, da se lahko podjetje odloči odpovedati svoji pravici do plačila v podobnih pogodbah, bi podjetje še naprej imelo pravico do plačila za do tistega trenutka izpolnjeni del obveze, če je v pogodbi s kupcem njegova pravica do plačila za do tistega trenutka izpolnjeni del obveze še vedno izvršljiva.
B13 The payment schedule specified in a contract does not necessarily indicate whether an entity has an enforceable right to payment for performance completed to date.
B13 Časovni razpored plačil, določen v pogodbi, ni nujno pokazatelj tega, ali ima podjetje izvršljivo pravico do plačila za do tistega trenutka izpolnjeni del obveze.