natgillin/translations-raw huggingface dataset:
Paragraphs B9–B13 provide guidance for assessing the existence and enforceability of a right to payment and whether an entity's right to payment would entitle the entity to be paid for its performance completed to date.
člen vsebujejo napotke za oceno obstoja in izvršljivosti pravice do plačila ter tega, ali bi bilo podjetje na podlagi pravice podjetja do plačila upravičeno do plačila za do tistega trenutka izpolnjeni del obveze.
Performance obligations satisfied at a point in time
Izvršitvene obveze, ki se izpolnijo v določenem trenutku
If a performance obligation is not satisfied over time in accordance with paragraphs 35–37, an entity satisfies the performance obligation at a point in time.
Če se izvršitvena obveza ne izpolni postopoma v skladu s 35.–37. členom, podjetje izpolni izvršitveno obvezo v določenem trenutku.
To determine the point in time at which a customer obtains control of a promised asset and the entity satisfies a performance obligation, the entity shall consider the requirements for control in paragraphs 31–34.
Za določitev trenutka, ko kupec pridobi obvladovanje obljubljenega sredstva in podjetje izpolni izvršitveno obvezo, podjetje upošteva zahteve za obvladovanje v 31.–34. členu.
In addition, an entity shall consider indicators of the transfer of control, which include, but are not limited to, the following:
Poleg tega podjetje upošteva kazalnike prenosa obvladovanja, ki med drugim vključujejo naslednje:
The entity has a present right to payment for the asset—if a customer is presently obliged to pay for an asset, then that may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset in exchange.
podjetje ima trenutno pravico do plačila za sredstvo – če je kupec trenutno obvezan plačati za sredstvo, potem to lahko pomeni, da je kupec pridobil možnost usmerjanja uporabe in pridobitve praktično vseh preostalih koristi izmenjanega sredstva;
The customer has legal title to the asset—legal title may indicate which party to a contract has the ability to direct the use of, and obtain substantially all of the remaining benefits from, an asset or to restrict the access of other entities to those benefits.
kupec ima lastninsko pravico do sredstva – lastninska pravica lahko kaže, katera pogodbena stranka lahko usmerja uporabo in pridobi praktično vse preostale koristi sredstva ali omeji dostop drugih podjetij do teh koristi.
Therefore, the transfer of legal title of an asset may indicate that the customer has obtained control of the asset.
Zato lahko prenos lastninske pravice do sredstva kaže, da je kupec pridobil obvladovanje sredstva.
If an entity retains legal title solely as protection against the customer's failure to pay, those rights of the entity would not preclude the customer from obtaining control of an asset.
Če podjetje obdrži lastninsko pravico izključno kot zaščito pred neplačilom kupca, ta lastninska pravica podjetja kupcu ne bi preprečevala pridobitve obvladovanja sredstva;
The entity has transferred physical possession of the asset—the customer's physical possession of an asset may indicate that the customer has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset or to restrict the access of other entities to those benefits.
podjetje je preneslo fizično posedovanje sredstva – fizično posedovanje sredstva s strani kupca lahko kaže, da lahko kupec usmerja uporabo in pridobi praktično vse preostale koristi sredstva ali omeji dostop drugih podjetij do teh koristi.
However, physical possession may not coincide with control of an asset.
Vendar fizično posedovanje ne sovpada nujno z obvladovanjem sredstva.
For example, in some repurchase agreements and in some consignment arrangements, a customer or consignee may have physical possession of an asset that the entity controls.
Na primer, v okviru nekaterih pogodb o ponovnem nakupu in nekaterih dogovorov o konsignaciji lahko kupec ali prejemnik fizično poseduje sredstvo, ki ga obvladuje podjetje.
Conversely, in some bill-and-hold arrangements, the entity may have physical possession of an asset that the customer controls.
Nasprotno lahko v okviru nekaterih dogovorov po načelu zaračunaj in zadrži podjetje fizično poseduje sredstvo, ki ga obvladuje kupec.
Paragraphs B64–B76, B77–B78 and B79–B82 provide guidance on accounting for repurchase agreements, consignment arrangements and bill-and-hold arrangements, respectively.
, B77.–B78. in B79.–B82. člen vsebujejo napotke o obračunavanju pogodbe o ponovnem nakupu, dogovorov o konsignaciji oziroma dogovorov po načelu zaračunaj in zadrži;
The customer has the significant risks and rewards of ownership of the asset—the transfer of the significant risks and rewards of ownership of an asset to the customer may indicate that the customer has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.
kupec ima pomembna tveganja in koristi lastništva sredstva – prenos pomembnih tveganj in koristi lastništva sredstva na kupca lahko kaže, da je kupec pridobil možnost neposredne uporabe in pridobitve praktično vseh preostalih koristi sredstva.
However, when evaluating the risks and rewards of ownership of a promised asset, an entity shall exclude any risks that give rise to a separate performance obligation in addition to the performance obligation to transfer the asset.
Vendar podjetje pri oceni tveganj in koristi lastništva obljubljenega sredstva izključi vsa tveganja, ki vodijo do ločene izvršitvene obveze poleg izvršitvene obveze za prenos sredstva.
For example, an entity may have transferred control of an asset to a customer but not yet satisfied an additional performance obligation to provide maintenance services related to the transferred asset.
Podjetje je lahko na primer preneslo obvladovanje sredstva na kupca, vendar še ni izpolnilo dodatne izvršitvene obveze za zagotovitev storitev vzdrževanja, povezanih s prenesenim sredstvom;
The customer has accepted the asset—the customer's acceptance of an asset may indicate that it has obtained the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset.
kupec je sprejel sredstvo – sprejetje sredstva s strani kupca lahko kaže, da je ta pridobil možnost, da usmerja uporabo in pridobi praktično vse preostale koristi sredstva.
To evaluate the effect of a contractual customer acceptance clause on when control of an asset is transferred, an entity shall consider the guidance in paragraphs B83–B86.
Za oceno učinka pogodbene klavzule o sprejetju s strani kupca na to, kdaj se obvladovanje sredstva prenese, podjetje upošteva napotke v B83.–B86. členu.
Measuring progress towards complete satisfaction of a performance obligation
Merjenje napredka v smeri popolne izpolnitve izvršitvene obveze
For each performance obligation satisfied over time in accordance with paragraphs 35–37, an entity shall recognise revenue over time by measuring the progress towards complete satisfaction of that performance obligation.
Za vsako izvršitveno obvezo, ki se izpolni postopoma v skladu s 35.–37. členom, podjetje pripoznava prihodek postopoma z merjenjem napredka v smeri popolne izpolnitve te obveze.
The objective when measuring progress is to depict an entity's performance in transferring control of goods or services promised to a customer (ie the satisfaction of an entity's performance obligation).
Cilj pri merjenju napredka je prikazati, kako podjetje izvaja obveze pri prenašanju obvladovanja blaga ali storitev, obljubljenih kupcu (tj. izpolnjevanje izvršitvenih obvez s strani podjetja).
An entity shall apply a single method of measuring progress for each performance obligation satisfied over time and the entity shall apply that method consistently to similar performance obligations and in similar circumstances.
Podjetje uporablja eno samo metodo za merjenje napredka za vsako izvršitveno obvezo, ki se izpolni postopoma, pri čemer podjetje to metodo dosledno uporablja za podobne izvršitvene obveze in v podobnih okoliščinah.
At the end of each reporting period, an entity shall remeasure its progress towards complete satisfaction of a performance obligation satisfied over time.
Ob koncu vsakega poročevalskega obdobja podjetje ponovno izmeri napredek v smeri popolne izpolnitve izvršitvene obveze, ki se izpolni postopoma.
Methods for measuring progress
Metode za merjenje napredka
Appropriate methods of measuring progress include output methods and input methods.
Ustrezne metode za merjenje napredka obsegajo metode izložkov in metode vložkov.
Paragraphs B14–B19 provide guidance for using output methods and input methods to measure an entity's progress towards complete satisfaction of a performance obligation.
člen vsebujejo napotke za uporabo metod izložkov in metod vložkov za merjenje napredka podjetja v smeri popolne izpolnitve izvršitvene obvez.
In determining the appropriate method for measuring progress, an entity shall consider the nature of the good or service that the entity promised to transfer to the customer.
Pri določanju ustrezne metode za merjenje napredka podjetje upošteva naravo blaga ali storitve, ki jo je podjetje obljubilo prenesti kupcu.
When applying a method for measuring progress, an entity shall exclude from the measure of progress any goods or services for which the entity does not transfer control to a customer.
Pri uporabi metode za merjenje napredka podjetje iz izmere napredka izključi vse blago ali storitve, za katere ne prenese obvladovanja na kupca.
Conversely, an entity shall include in the measure of progress any goods or services for which the entity does transfer control to a customer when satisfying that performance obligation.
Nasprotno podjetje v izmero napredka vključi vse blago ali storitve, za katere prenese obvladovanje na kupca pri izpolnjevanju te izvršitvene obveze.
As circumstances change over time, an entity shall update its measure of progress to reflect any changes in the outcome of the performance obligation.
Ker se okoliščine s časom spreminjajo, podjetje posodobi svojo izmero napredka, tako da ta odraža vse spremembe v izpolnjevanju izvršitvene obveze.
Such changes to an entity's measure of progress shall be accounted for as a change in accounting estimate in accordance with IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors.
Take spremembe izmere napredka podjetja se obračuna kot spremembo računovodske ocene v skladu z MRS 8 – Računovodske usmeritve, spremembe računovodskih ocen in napake.
Reasonable measures of progress
Razumne izmere napredka
An entity shall recognise revenue for a performance obligation satisfied over time only if the entity can reasonably measure its progress towards complete satisfaction of the performance obligation.
Podjetje pripozna prihodke za izvršitveno obvezo, ki se izpolni postopoma, samo če lahko razumno izmeri svoj napredek v smeri popolne izpolnitve izvršitvene obveze.
An entity would not be able to reasonably measure its progress towards complete satisfaction of a performance obligation if it lacks reliable information that would be required to apply an appropriate method of measuring progress.
Podjetje ne bi moglo razumno izmeriti svojega napredka v smeri popolne izpolnitve izvršitvene obveze, če nima zanesljivih informacij, ki bi bile potrebne za uporabo ustrezne metode za merjenje napredka.
In some circumstances (for example, in the early stages of a contract), an entity may not be able to reasonably measure the outcome of a performance obligation, but the entity expects to recover the costs incurred in satisfying the performance obligation.
V nekaterih okoliščinah (na primer v začetnih fazah pogodbe) podjetje morda ne more razumno izmeriti rezultatov glede izvajanja izvršitvene obveze, toda podjetje pričakuje povrnitev stroškov, nastalih pri izpolnjevanju te obveze.
In those circumstances, the entity shall recognise revenue only to the extent of the costs incurred until such time that it can reasonably measure the outcome of the performance obligation.
V takih okoliščinah podjetje pripozna prihodke samo do obsega nastalih stroškov, in sicer do takrat, ko lahko razumno izmeri rezultate glede izpolnjevanja izvršitvene obveze.
When (or as) a performance obligation is satisfied, an entity shall recognise as revenue the amount of the transaction price (which excludes estimates of variable consideration that are constrained in accordance with paragraphs 56–58) that is allocated to that performance obligation.
Ko se izvršitvena obveza izpolni (ali izpolnjuje), podjetje pripozna kot prihodek znesek transakcijske cene (ki ne vključuje ocen variabilnega nadomestila, ki so omejene v skladu s 56.–58. členom), ki se razporedi na to obvezo.
Determining the transaction price
Določanje transakcijske cene
An entity shall consider the terms of the contract and its customary business practices to determine the transaction price.
Podjetje pri določitvi transakcijske cene upošteva pogoje iz pogodbe in svoje običajne poslovne prakse.
The transaction price is 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 (for example, some sales taxes).
Transakcijska cena je 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 (na primer nekateri prometni davki).
The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both.
Nadomestilo, ki je obljubljeno v pogodbi s kupcem, lahko vključuje fiksne zneske, variabilne zneske ali oboje.
The nature, timing and amount of consideration promised by a customer affect the estimate of the transaction price.
Na oceno transakcijske cene vplivajo narava, čas in znesek nadomestila, ki ga je obljubil kupec.
When determining the transaction price, an entity shall consider the effects of all of the following:
Pri določanju transakcijske cene podjetje upošteva učinke vsega naslednjega:
variable consideration (see paragraphs 50–55 and 59);
variabilnega nadomestila (glej 50.–55. in 59. člen),
constraining estimates of variable consideration (see paragraphs 56–58);
omejenih ocen variabilnega nadomestila (glej 56.–58. člen),
the existence of a significant financing component in the contract (see paragraphs 60–65);
obstoja pomembne sestavine financiranja v pogodbi (glej 60.–65. člen),
non-cash consideration (see paragraphs 66–69); and
nedenarnega nadomestila (glej 66.-69. člen) in
consideration payable to a customer (see paragraphs 70–72).
nadomestila, ki se plača kupcu (glej 70.–72. člen).
For the purpose of determining the transaction price, an entity shall assume that the goods or services will be transferred to the customer as promised in accordance with the existing contract and that the contract will not be cancelled, renewed or modified.
Za namen določanja transakcijske cene podjetje predpostavlja, da bodo blago ali storitve preneseni na kupca, kot je bilo obljubljeno v skladu z obstoječo pogodbo, in da pogodba ne bo razveljavljena, podaljšana ali spremenjena.
Variable consideration
Variabilno nadomestilo
If the consideration promised in a contract includes a variable amount, an entity shall estimate the amount of consideration to which the entity will be entitled in exchange for transferring the promised goods or services to a customer.
Če v pogodbi obljubljeno nadomestilo vključuje variabilni znesek, podjetje oceni znesek nadomestila, do katerega bo podjetje upravičeno v zameno za prenos obljubljenega blaga ali storitev kupcu.
An amount of consideration can vary because of discounts, rebates, refunds, credits, price concessions, incentives, performance bonuses, penalties or other similar items.
Znesek nadomestila se lahko spremeni zaradi popustov, rabatov, povračil, dobropisov, znižanj cene, spodbud, dodatkov za uspešnost, penalov ali podobnih postavk.
The promised consideration can also vary if an entity's entitlement to the consideration is contingent on the occurrence or non-occurrence of a future event.
Obljubljeno nadomestilo se lahko spremeni tudi, če je upravičenost podjetja do nadomestila pogojena z nastopom ali odsotnostjo dogodka v prihodnosti.
For example, an amount of consideration would be variable if either a product was sold with a right of return or a fixed amount is promised as a performance bonus on achievement of a specified milestone.
Znesek nadomestila bi bil na primer variabilen, če je bil proizvod prodan s pravico do vračila ali pa se obljubi fiksen znesek kot dodatek za uspešnost, če se doseže določen mejnik.
The variability relating to the consideration promised by a customer may be explicitly stated in the contract.
Variabilnost nadomestila, ki ga je obljubil kupec, je lahko eksplicitno navedena v pogodbi.
In addition to the terms of the contract, the promised consideration is variable if either of the following circumstances exists:
Poleg pogojev iz pogodbe je obljubljeno nadomestilo variabilno, če obstaja katera od naslednjih okoliščin:
the customer has a valid expectation arising from an entity's customary business practices, published policies or specific statements that the entity will accept an amount of consideration that is less than the price stated in the contract.
kupec ima upravičena pričakovanja, ki so posledica običajnih poslovnih praks, objavljenih politik ali posebnih navedb podjetja, da bo podjetje sprejelo znesek nadomestila, ki je nižji od cene, navedene v pogodbi.
That is, it is expected that the entity will offer a price concession.
To pomeni, da se pričakuje, da bo podjetje ponudilo znižanje cene.
Depending on the jurisdiction, industry or customer this offer may be referred to as a discount, rebate, refund or credit.
Glede na jurisdikcijo, panogo ali kupca se taka ponudba lahko imenuje popust, rabat, povračilo ali dobropis;
other facts and circumstances indicate that the entity's intention, when entering into the contract with the customer, is to offer a price concession to the customer.
druga dejstva in okoliščine kažejo, da je namen podjetja pri sklepanju pogodbe s kupcem ponuditi znižanje cene kupcu.
An entity shall estimate an amount of variable consideration by using either of the following methods, depending on which method the entity expects to better predict the amount of consideration to which it will be entitled:
Podjetje oceni znesek variabilnega nadomestila z uporabo ene od naslednjih metod, odvisno od tega, za katero metodo podjetje pričakuje, da bo bolje predvidela znesek nadomestila, do katerega bo upravičeno:
The expected value—the expected value is the sum of probability-weighted amounts in a range of possible consideration amounts.
pričakovana vrednost – pričakovana vrednost je vsota z verjetnostjo tehtanih zneskov v naboru možnih zneskov nadomestila.
An expected value may be an appropriate estimate of the amount of variable consideration if an entity has a large number of contracts with similar characteristics.
Pričakovana vrednost je lahko ustrezna ocena zneska variabilnega nadomestila, če ima podjetje veliko število pogodb s podobnimi značilnostmi;
The most likely amount—the most likely amount is the single most likely amount in a range of possible consideration amounts (ie the single most likely outcome of the contract).
najverjetnejši znesek – najverjetnejši znesek je posamezen najbolj verjeten znesek v naboru možnih zneskov nadomestila (tj. posamezen najbolj verjeten rezultat pogodbe).
The most likely amount may be an appropriate estimate of the amount of variable consideration if the contract has only two possible outcomes (for example, an entity either achieves a performance bonus or does not).
Najverjetnejši znesek je lahko ustrezna ocena zneska variabilnega nadomestila, če ima pogodba le dva možna rezultata (na primer, da podjetje bodisi dobi dodatek za uspešnost ali pa ga ne dobi).
An entity shall apply one method consistently throughout the contract when estimating the effect of an uncertainty on an amount of variable consideration to which the entity will be entitled.
Podjetje pri ocenjevanju učinka negotovosti na znesek variabilnega nadomestila, do katerega bo podjetje upravičeno, dosledno uporablja eno metodo za celotno pogodbo.
In addition, an entity shall consider all the information (historical, current and forecast) that is reasonably available to the entity and shall identify a reasonable number of possible consideration amounts.
Poleg tega podjetje upošteva vse informacije (pretekle, tekoče in napovedi), ki so podjetju razumno na voljo, in določi razumno število možnih zneskov nadomestila.
The information that an entity uses to estimate the amount of variable consideration would typically be similar to the information that the entity's management uses during the bid-and-proposal process and in establishing prices for promised goods or services.
Informacije, ki jih podjetje uporablja za oceno zneska variabilnega nadomestila, so običajno podobne informacijam, ki jih poslovodstvo podjetja uporablja v postopku ponudb in predlogov ter pri določanju cen za obljubljeno blago ali storitve.
Refund liabilities
Obveznosti povračila
An entity shall recognise a refund liability if the entity receives consideration from a customer and expects to refund some or all of that consideration to the customer.
Podjetje pripozna obveznost povračila, če prejme nadomestilo od kupca in pričakuje, da bo zadevno nadomestilo deloma ali v celoti povrnilo kupcu.
A refund liability is measured at the amount of consideration received (or receivable) for which the entity does not expect to be entitled (ie amounts not included in the transaction price).
Obveznost povračila se meri kot znesek prejetega nadomestila (ali terjatve), za katerega podjetje ne pričakuje, da je do njega upravičeno (tj. zneski, ki niso vključeni v transakcijsko ceno).
The refund liability (and corresponding change in the transaction price and, therefore, the contract liability) shall be updated at the end of each reporting period for changes in circumstances.
Obveznost povračila (in ustrezna sprememba transakcijske cene ter posledično obveznosti iz pogodbe) se posodobi ob koncu vsakega poročevalskega obdobja v skladu s spremembami okoliščin.
To account for a refund liability relating to a sale with a right of return, an entity shall apply the guidance in paragraphs B20–B27.
Za obračun obveznosti povračila v zvezi s prodajo s pravico do vračila podjetje upošteva napotke iz B20.–B27. člena.
Constraining estimates of variable consideration
Omejene ocene variabilnega nadomestila
An entity shall include in the transaction price some or all of an amount of variable consideration estimated in accordance with paragraph 53 only to the extent that it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur when the uncertainty associated with the variable consideration is subsequently resolved.
Podjetje vključi v transakcijsko ceno del ali celotni znesek variabilnega nadomestila, ocenjen v skladu s 53. členom, samo, v kolikor je zelo verjetno, da ne bo prišlo do pomembnega zmanjšanja zneska pripoznanih skupnih prihodkov, ko bo naknadno odpravljena negotovost, povezana z variabilnim nadomestilom.
In assessing whether it is highly probable that a significant reversal in the amount of cumulative revenue recognised will not occur once the uncertainty related to the variable consideration is subsequently resolved, an entity shall consider both the likelihood and the magnitude of the revenue reversal.
Pri ocenjevanju, ali je zelo verjetno, da ne bo prišlo do pomembnega zmanjšanja zneska pripoznanih skupnih prihodkov, ko bo naknadno odpravljena negotovost, povezana z variabilnim nadomestilom, podjetje upošteva tako verjetnost kot obseg zmanjšanja prihodkov.
Factors that could increase the likelihood or the magnitude of a revenue reversal include, but are not limited to, any of the following:
Dejavniki, ki bi lahko povečali verjetnost ali obseg zmanjšanja pripoznanih prihodkov, vključujejo, vendar niso omejeni na, naslednje: